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DECLINING BALANCE [2 records]
Record 1 - internal organization data 1992-03-12
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- declining balance 1, record 1, English, declining%20balance
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- solde dégressif
1, record 1, French, solde%20d%C3%A9gressif
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1987-09-16
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- declining balance
1, record 2, English, declining%20balance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Generally, CCA deductions begin when an asset is acquired, with half the normal write-off allowed in the year of acquisition. Assets are pooled in a class and taxpayers are allowed to claim up to the maximum CCA specified by the tax rules. Most CCA rates are established on a declining balance basis, which means that the allowed percentage write-off for each class of property is calculated for any year by reference to the remaining unclaimed balance in the class at the end of that year. 1, record 2, English, - declining%20balance
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- valeur résiduelle
1, record 2, French, valeur%20r%C3%A9siduelle
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
En général, les déductions pour amortissement commencent lorsqu'un bien est acquis, la moitié de la déduction normale étant permise l'année de l'acquisition. Les biens sont regroupés dans une catégorie, et les contribuables peuvent demander la DPA maximale prescrite par les règles fiscales. La plupart des taux de DPA s'appliquent à la valeur résiduelle, ce qui signifie que le pourcentage de déduction permis pour chaque catégorie de biens est calculé pour une année par rapport au solde non amorti de la catégorie à la fin de l'année. 1, record 2, French, - valeur%20r%C3%A9siduelle
Record 2, Spanish
Record 2, Textual support, Spanish
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