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CAPITAL CONSUMPTION ALLOWANCE [1 record]
Record 1 - internal organization data 1998-04-24
Record 1, English
Record 1, Subject field(s)
- National Accounting
Record 1, Main entry term, English
- capital consumption allowance
1, record 1, English, capital%20consumption%20allowance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An entry in the national income accounts that reflects the depreciation suffered by business production equipment and plants in a given period. It also includes the value of capital equipment accidentally destroyed and certain expenditures incurred in finding new resources, such as the cost of gas and oil well drilling. 2, record 1, English, - capital%20consumption%20allowance
Record number: 1, Textual support number: 1 CONT
The capital consumption allowance ... is subtracted from the gross national product in order to give a more accurate measure (the net national product) of a country's economic growth. 2, record 1, English, - capital%20consumption%20allowance
Record 1, French
Record 1, Domaine(s)
- Comptabilité nationale
Record 1, Main entry term, French
- amortissement
1, record 1, French, amortissement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Amortissement technique du capital fixe qui correspond à la dépréciation annuelle résultant de l'usure ou de l'obsolescence. 2, record 1, French, - amortissement
Record number: 1, Textual support number: 1 CONT
On distingue plusieurs notions d'amortissement [...] l'amortissement macro-économique ou amortissement économique ou encore consommation de capital fixe. Il est destiné à mesurer la perte de valeur subie par l'ensemble des biens de production dans la Nation. Il est égal à la partie des ressources de production qui permet d'équilibrer cette perte de valeur. Il est calculé sur la base des valeurs de remplacement et non pas d'acquisition de ces biens. 1, record 1, French, - amortissement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad nacional
Record 1, Main entry term, Spanish
- reserva para depreciación
1, record 1, Spanish, reserva%20para%20depreciaci%C3%B3n
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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