TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The expense in an accounting period arising from the application of depreciation accounting.  2, record 1, English, - depreciation

Record number: 1, Textual support number: 1 OBS

Depreciation accounting: An accounting procedure in which the cost or other recorded value of a fixed asset less any estimated value on disposal is distributed over its useful life in a systematic and rational manner. It is a process of allocation, not valuation.  2, record 1, English, - depreciation

Record number: 1, Textual support number: 2 OBS

Compare to "capital cost allowance".  3, record 1, English, - depreciation

Record number: 1, Textual support number: 1 PHR

Depreciation of inventory.  4, record 1, English, - depreciation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Constatation comptable, faite de manière logique et systématique, d'un amoindrissement du potentiel de service d'une immobilisation corporelle résultant de l'usure due à l'usage ou à l'écoulement du temps, de l'obsolescence technologique ou commerciale, ou de toute autre cause.  1, record 1, French, - amortissement

Record number: 1, Textual support number: 1 OBS

L'expression «amortissement comptable» s'emploie le plus souvent par opposition à l'«amortissement fiscal».  1, record 1, French, - amortissement

Record number: 1, Textual support number: 1 PHR

Amortissement de l'inventaire.  3, record 1, French, - amortissement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Appraisal method : The annual depreciation expense is the difference between the appraisal value of the fixed assets at the beginning and end of the period. This method has disappeared from practice.  3, record 2, English, - appraisal%20method

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Méthode qui consistait à déterminer l'amortissement d'un exercice en faisant la différence entre la valeur d'expertise d'un bien au début de l'exercice et la valeur d'expertise de ce même bien à la fin de l'exercice, dans la mesure où cette valeur avait subi une baisse.  1, record 2, French, - m%C3%A9thode%20de%20l%27amortissement%20fond%C3%A9%20sur%20la%20valeur

Record number: 2, Textual support number: 1 OBS

Dans le cas contraire, il n'y avait aucun amortissement pour l'exercice. Cette méthode n'est plus en usage.  1, record 2, French, - m%C3%A9thode%20de%20l%27amortissement%20fond%C3%A9%20sur%20la%20valeur

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

That portion of the cost or other basis of a fixed asset or fixed-asset group charged against the operations of an accounting period.  4, record 3, English, - depreciation%20expense

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Charge supportée par un exercice donné au titre de l'amortissement des immobilisations corporelles (bâtiments, matériel, etc.).  1, record 3, French, - amortissement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Source : ORACLE.  1, record 4, French, - compte%20de%20d%C3%A9penses%20en%20immobilisations%20du%20grand%20livre

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Écran - Assets.  1, record 5, French, - segment%20d%27amortissement

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Source(s) : ORACLE  1, record 6, French, - plafond%20d%27amortissement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Source(s) : Oracle.  1, record 7, French, - compte%20de%20d%C3%A9penses%20en%20immobilisations

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Source(s) : ORACLE.  1, record 8, French, - compte%20de%20d%C3%A9penses%20en%20immobilisations%20report%C3%A9es

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Any expense of a personal nature including gratuities, laundry, dry cleaning and pressing services, local telephone calls, depreciation of luggage, and any other expense involving personal supplies or services. [209-13) AL 50/76)  1, record 9, English, - incidental%20expenses

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Toute dépense personnelle, y compris les pourboires, le lavage, le nettoyage à sec, la dépréciation des bagages et toute autre dépense ayant trait à des effets ou des services personnels. [209-13)Mod. 50/76)  1, record 9, French, - d%C3%A9penses%20accessoires

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

The cost or other recorded value of a fixed asset, less estimated value on disposal, to be charged to expense through the process of depreciation accounting.  1, record 10, English, - depreciation%20base

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Coût d'acquisition d'une immobilisation corporelle (ou toute autre valeur qui pourrait lui être attribuée) diminué éventuellement de sa valeur résiduelle, que l'on doit répartir, à titre d'amortissement, sur un certain nombre d'exercices.  1, record 10, French, - assiette%20de%20l%27amortissement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

What is left over represents an inflow of cash available to the company for the purchase of assets, debt repayment, the payment of dividends and other purposes. The net income may be less than this net inflow of cash because depreciation(a non-cash expense) has been deducted to arrive at net income for the year.  2, record 11, English, - non%2Dcash%20expense

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

L'excédent représente une rentrée d'argent dont la compagnie peut disposer pour l'achat d'éléments d'actif, le remboursement de dettes, le paiement de dividendes ou à d'autres fins. Le bénéfice net peut être inférieur à cette rentrée nette d'argent car l'amortissement (des frais hors caisse) a été déduit pour arriver au bénéfice net de l'exercice.  2, record 11, French, - frais%20hors%20caisse

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Descriptive and numerical data used to describe a fixed asset or to generate further financial data, such as depreciation expense.  2, record 12, English, - support%20data

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Données descriptives et numériques utilisées pour la description d'une immobilisation ou pour la production d'autres données financières, telles que la charge d'amortissement.  2, record 12, French, - donn%C3%A9es%20justificatives

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

GNP and NNP are each definable, not only as an upper-loop flow of product, but also as a lower-loop total of costs : to factor-costs such as wages, interest, rents, and profit(always carefully excluding double counting of intermediate goods bought from other firms by the value-added technique), there will have to be added all the indirect business taxes that do show up as an expense of producing the flow of products; and in the case of gross national product there will also be included depreciation expense, whereas the net national product will be less by the amount of this estimated expense.  1, record 13, English, - lower%2Dloop%20total%20of%20costs

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish