TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCUMULATED AMORTIZATION [2 records]
Record 1 - internal organization data 2007-07-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- accumulated amortization
1, record 1, English, accumulated%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The total to date of the periodic depreciation charges relating to fixed assets since the assets were placed in use. 2, record 1, English, - accumulated%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- amortissements cumulés
1, record 1, French, amortissements%20cumul%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- cumul des amortissements 2, record 1, French, cumul%20des%20amortissements
correct, masculine noun
- montant cumulé des amortissements 2, record 1, French, montant%20cumul%C3%A9%20des%20amortissements
correct, masculine noun
- amortissements 2, record 1, French, amortissements
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant cumulatif représentant la partie du coût des immobilisations corporelles et incorporelles passée en charges depuis le début de l'utilisation de ces immobilisations par l'entité. 2, record 1, French, - amortissements%20cumul%C3%A9s
Record number: 1, Textual support number: 1 OBS
En anglais, on emploie souvent l'expression «accumulated amortization» pour désigner spécifiquement les amortissements cumulés des immobilisations incorporelles, par opposition à «accumulated depreciation» pour les amortissements cumulés des immobilisations corporelles et à «accumulated depletion» dans le cas de la provision des ressources naturelles. 2, record 1, French, - amortissements%20cumul%C3%A9s
Record number: 1, Textual support number: 2 OBS
amortissements; amortissements cumulés : termes habituellement utilisés au pluriel. 3, record 1, French, - amortissements%20cumul%C3%A9s
Record 1, Key term(s)
- amortissement
- amortissement cumulé
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-09-27
Record 2, English
Record 2, Subject field(s)
- Loans
Record 2, Main entry term, English
- negative amortization of interest
1, record 2, English, negative%20amortization%20of%20interest
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Negative amortization occurs when regular loan payments do not meet or exceed the value of the interest on the principal. Therefore, even though the individual is making payments, the debt increases over time. New payments are then recalculated based on the higher debt, including the accumulated interest and it becomes difficult for the individual to pay off his debt. 1, record 2, English, - negative%20amortization%20of%20interest
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
Record 2, Main entry term, French
- amortissement négatif sur les intérêts
1, record 2, French, amortissement%20n%C3%A9gatif%20sur%20les%20int%C3%A9r%C3%AAts
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
L'amortissement négatif se produit lorsque les paiements réguliers ne sont pas égaux ou supérieurs au montant de l'intérêt couru sur le principal. Par conséquent, même si l'emprunteur effectue ses paiements, la dette augmente avec le temps. Les nouveaux paiements sont recalculés en fonction de la dette plus élevée, comprenant les intérêts accumulés, et il devient alors difficile pour l'emprunteur de rembourser sa dette. 1, record 2, French, - amortissement%20n%C3%A9gatif%20sur%20les%20int%C3%A9r%C3%AAts
Record 2, Spanish
Record 2, Textual support, Spanish
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