TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSET WRITTEN-OFF [1 record]
Record 1 - internal organization data 2006-10-04
Record 1, English
Record 1, Subject field(s)
- Investment
- Government Accounting
Record 1, Main entry term, English
- written-off asset
1, record 1, English, written%2Doff%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- asset written-off 2, record 1, English, asset%20written%2Doff
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Write-off during the period should be charged to the Allowance for Impairment account and recorded in the appropriate section of the account depending upon the type of allowances previously established in relation to the asset written off. In the event that no allowances or insufficient individual allowances were previously established, the write-off or the excess of the write-off over established allowances should be charged to group allowances. 3, record 1, English, - written%2Doff%20asset
Record number: 1, Textual support number: 2 CONT
All amounts written off should be charged directly to the Allowance for Credit Losses and recorded the appropriate section of the account depending upon the type of provisions previously established relating to the asset written-off. 4, record 1, English, - written%2Doff%20asset
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Comptabilité publique
Record 1, Main entry term, French
- actif radié
1, record 1, French, actif%20radi%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les montants radiés au cours de la période doivent être imputés à la PCD [provision pour créances douteuses], puis consignés à la section pertinente du compte, selon le type de provision établie antérieurement à l'égard de l'élément d'actif radié. Si aucune provision n'a été établie ou si les provisions individuelles antérieures étaient insuffisantes, le montant radié ou l'excédent sur les provisions établies doit être imputé aux provisions collectives. 2, record 1, French, - actif%20radi%C3%A9
Record number: 1, Textual support number: 2 CONT
Tous les montants radiés doivent être imputés directement au compte des réserves pour créances irrécouvrables et inscrits dans la section appropriée du compte selon le genre de provisions créées antérieurement relativement à l'actif radié. 3, record 1, French, - actif%20radi%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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