TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEPRECIATION STRAIGHT LINE [5 records]
Record 1 - internal organization data 2000-11-16
Record 1, English
Record 1, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 1, Main entry term, English
- depreciation key
1, record 1, English, depreciation%20key
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
For the majority of asset classes, Canada Customs and Revenue Agency(CCRA) will use the depreciation key "LINK". It identifies depreciation on a straight line basis from acquisition value, zero scrap value, and zero interest in accordance with Treasury Board Policy(Draft). 1, record 1, English, - depreciation%20key
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 1, Main entry term, French
- clé d'amortissement
1, record 1, French, cl%C3%A9%20d%27amortissement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La clé d'amortissement qui sera employée à l'Agence des douanes et du revenu du Canada par la majorité des catégories d'immobilisations est la clé « LINK ». Cette clé désigne l'amortissement linéaire à partir de la valeur d'acquisition, pour une valeur de rebut nulle et des intérêts nuls. 1, record 1, French, - cl%C3%A9%20d%27amortissement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-11
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- straight-line depreciation
1, record 2, English, straight%2Dline%20depreciation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- straight-line method 2, record 2, English, straight%2Dline%20method
correct
- straight-line method of depreciation 3, record 2, English, straight%2Dline%20method%20of%20depreciation
correct
- straight-line depreciation method 4, record 2, English, straight%2Dline%20depreciation%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The method in which the periodic charge or credit is computed by dividing the total amount to be amortized by the number of accounting periods from date of acquisition or issue to maturity. 5, record 2, English, - straight%2Dline%20depreciation
Record 2, Key term(s)
- depreciation on a straight line
- straight-line system
- straightline depreciation
- straight line depreciation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- amortissement constant
1, record 2, French, amortissement%20constant
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- amortissement linéaire 1, record 2, French, amortissement%20lin%C3%A9aire
correct, masculine noun
- méthode de l'amortissement constant 2, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20constant
correct, feminine noun
- méthode de l'amortissement linéaire 2, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode d'amortissement dont la proportionnalité est constante par rapport à l'unité de temps choisie (généralement une année). Selon cette méthode, la dotation est linéaire et on impute à chaque année un montant égal au quotient de l'assiette de l'amortissement (la somme à amortir) par le nombre d'années correspondant à la durée probable d'utilisation du bien en cause, ce qui donne une annuité d'amortissement qui est toujours la même d'une année à l'autre. 2, record 2, French, - amortissement%20constant
Record 2, Key term(s)
- méthode linéaire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- amortización lineal
1, record 2, Spanish, amortizaci%C3%B3n%20lineal
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- depreciación en línea recta 2, record 2, Spanish, depreciaci%C3%B3n%20en%20l%C3%ADnea%20recta
feminine noun
- depreciación lineal 3, record 2, Spanish, depreciaci%C3%B3n%20lineal
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Política de amortización (contable o fiscal) en la que en cada ejercicio se asigna la misma cuota de amortización del bien. Esta cuota fija es el resultado de dividir el valor del bien entre su vida esperada. 1, record 2, Spanish, - amortizaci%C3%B3n%20lineal
Record number: 2, Textual support number: 1 OBS
amortización lineal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - amortizaci%C3%B3n%20lineal
Record 3 - internal organization data 1988-05-25
Record 3, English
Record 3, Subject field(s)
- Investment
- Production (Economics)
Record 3, Main entry term, English
- throughput volume depreciation
1, record 3, English, throughput%20volume%20depreciation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The original cost of the plant was depreciated on a straight line basis, e. g. 30-year life for the pipeline, but that was changed to a throughput volume depreciation calculated on the remaining life of oil reserves. 1, record 3, English, - throughput%20volume%20depreciation
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
- Production (Économie)
Record 3, Main entry term, French
- dépréciation du volume du débit
1, record 3, French, d%C3%A9pr%C3%A9ciation%20du%20volume%20du%20d%C3%A9bit
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1982-03-31
Record 4, English
Record 4, Subject field(s)
- Estimating (Construction)
Record 4, Main entry term, English
- vintage group
1, record 4, English, vintage%20group
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The straight line method [of depreciation] may be applied to units of production as well as to years. The mile, ton-mile, gallon, ton, unit pieces fabricated, or other measure of service may be used.(...) The straight line method is equally applicable to single units, a group of units all of the same age(a vintage group), or groups of units of mixed ages. 1, record 4, English, - vintage%20group
Record 4, Key term(s)
- group of same age
- group of units of the same age
Record 4, French
Record 4, Domaine(s)
- Évaluation et estimation (Construction)
Record 4, Main entry term, French
- groupe d'âge égal 1, record 4, French, groupe%20d%27%C3%A2ge%20%C3%A9gal
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Key term(s)
- groupe d'âge homogène
- groupe de même âge
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1976-06-19
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
Record 5, Main entry term, English
- straight line basis depreciation 1, record 5, English, straight%20line%20basis%20depreciation
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
Record 5, Main entry term, French
- dépréciation calculée quant à la durée
1, record 5, French, d%C3%A9pr%C3%A9ciation%20calcul%C3%A9e%20quant%20%C3%A0%20la%20dur%C3%A9e
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: