TERMIUM Plus®

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ASSET BASE [3 records]

Record 1 2010-11-03

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
  • Government Accounting

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
  • Comptabilité publique
DEF

Ensemble des avoirs sur lesquels reposent les activités de l'entité.

Spanish

Save record 1

Record 2 1997-03-17

English

Subject field(s)
  • Financial Accounting
CONT

Annual capital cost allocation is the theoretical dollar amount required to maintain the existing Transport Canada Aviation asset base. It is an amount determined as a percentage of the current asset base replacement value. The percentage, called the composite reinvestment factor rate, represents the average weighted depreciation rate of all Transport Canada Aviation fixed assets.

Key term(s)
  • asset base

French

Domaine(s)
  • Comptabilité générale
Key term(s)
  • actifs à court terme

Spanish

Save record 2

Record 3 1997-03-17

English

Subject field(s)
  • Financial Accounting
CONT

Aviation fixed asset base is the aggregate of all Transport Canada Aviation fixed assets for a given year, calculated to include the net book value of all previous acquisitions plus the initial asset value of all current-year acquisitions.

Key term(s)
  • asset base

French

Domaine(s)
  • Comptabilité générale
Key term(s)
  • immobilisations

Spanish

Save record 3

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