TERMIUM Plus®
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AMORTIZED COST [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Finance
- Taxation
Record 1, Main entry term, English
- amortized cost
1, record 1, English, amortized%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 33(3); 138(12)(b). 2, record 1, English, - amortized%20cost
Record 1, French
Record 1, Domaine(s)
- Finances
- Fiscalité
Record 1, Main entry term, French
- coût amorti
1, record 1, French, co%C3%BBt%20amorti
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 33(3); 138(12)(b). 2, record 1, French, - co%C3%BBt%20amorti
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Finanzas
- Sistema tributario
Record 1, Main entry term, Spanish
- costo menos amortización
1, record 1, Spanish, costo%20menos%20amortizaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-10-25
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- amortized cost
1, record 2, English, amortized%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- unamortized cost 1, record 2, English, unamortized%20cost
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The original cost of an asset less any portion amortized or treated as an expense or loss. 1, record 2, English, - amortized%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- fraction non amortie du coût
1, record 2, French, fraction%20non%20amortie%20du%20co%C3%BBt
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût non amorti 1, record 2, French, co%C3%BBt%20non%20amorti
correct, masculine noun
- coût restant à amortir 1, record 2, French, co%C3%BBt%20restant%20%C3%A0%20amortir
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Montant correspondant au coût historique d'un bien, diminué de la partie déjà passée en charges à titre d'amortissement ou de perte. 1, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record number: 2, Textual support number: 1 OBS
La somme ainsi passée en charges porte le nom de «fraction amortie du coût». 1, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-10-17
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- amortized cost
1, record 3, English, amortized%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- coût après amortissement de la prime
1, record 3, French, co%C3%BBt%20apr%C3%A8s%20amortissement%20de%20la%20prime
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coût après amortissement de l'escompte 1, record 3, French, co%C3%BBt%20apr%C3%A8s%20amortissement%20de%20l%27escompte
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Coût historique d'obligations acquises à prime (ou à escompte), augmenté (ou diminué) de la fraction de la prime (ou de l'escompte) qui a été ultérieurement imputée aux résultats sur la durée de règlement des obligations. 1, record 3, French, - co%C3%BBt%20apr%C3%A8s%20amortissement%20de%20la%20prime
Record 3, Spanish
Record 3, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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