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DEPRECIATION OTHER OPERATING PROVISIONS [2 records]
Record 1 - internal organization data 2017-01-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- depreciation and other operating provisions 1, record 1, English, depreciation%20and%20other%20operating%20provisions
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
depreciation and other operating provisions : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - depreciation%20and%20other%20operating%20provisions
Record 1, Key term(s)
- depreciation and other operating provision
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- provisions pour amortissements et autres provisions d'exploitation
1, record 1, French, provisions%20pour%20amortissements%20et%20autres%20provisions%20d%27exploitation
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
provisions pour amortissements et autres provisions d'exploitation : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - provisions%20pour%20amortissements%20et%20autres%20provisions%20d%27exploitation
Record 1, Key term(s)
- provision pour amortissements et autres provisions d'exploitation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- corporate income tax
1, record 2, English, corporate%20income%20tax
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- corporation income tax 2, record 2, English, corporation%20income%20tax
correct
- corporation tax 3, record 2, English, corporation%20tax
correct
- corporate tax 4, record 2, English, corporate%20tax
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Tax levied on the income of a corporation after business expenses and other permitted deductions. 5, record 2, English, - corporate%20income%20tax
Record number: 2, Textual support number: 1 OBS
Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act.... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development. 5, record 2, English, - corporate%20income%20tax
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- impôt sur les bénéfices
1, record 2, French, imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
correct, masculine noun, Canada, France
Record 2, Abbreviations, French
Record 2, Synonyms, French
- impôt des sociétés 2, record 2, French, imp%C3%B4t%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Belgium, Canada
- impôt sur les sociétés 3, record 2, French, imp%C3%B4t%20sur%20les%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada, France
- IS 4, record 2, French, IS
correct, masculine noun, Canada, France
- IS 4, record 2, French, IS
- impôt sur le revenu des sociétés 5, record 2, French, imp%C3%B4t%20sur%20le%20revenu%20des%20soci%C3%A9t%C3%A9s
correct, masculine noun, Canada
- impôt sur le revenu 6, record 2, French, imp%C3%B4t%20sur%20le%20revenu
correct, masculine noun, Canada
- impôt sur le revenu des corporations 7, record 2, French, imp%C3%B4t%20sur%20le%20revenu%20des%20corporations
masculine noun, obsolete
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôt qui frappe les bénéfices des sociétés de capitaux. 6, record 2, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 2, Textual support number: 1 OBS
Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux. 6, record 2, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record number: 2, Textual support number: 2 OBS
L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges. 8, record 2, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- impuesto sobre los beneficios de las sociedades
1, record 2, Spanish, impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- impuesto sobre las sociedades 2, record 2, Spanish, impuesto%20sobre%20las%20sociedades
correct, masculine noun
- impuesto de sociedades 3, record 2, Spanish, impuesto%20de%20sociedades
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ... 4, record 2, Spanish, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades
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