TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEFERRAL METHOD ACCOUNTING INVESTMENT TAX CREDIT [1 record]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- cost reduction approach
1, record 1, English, cost%20reduction%20approach
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost reduction method 2, record 1, English, cost%20reduction%20method
correct
- deferral method of accounting for investment tax credit 2, record 1, English, deferral%20method%20of%20accounting%20for%20investment%20tax%20credit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Crown funding in any form, including direct or indirect benefits such as the investment tax credits and contribution for capital assistance, should be accounted for using the cost reduction approach. The amount of all such funds received by, or credited to, the contractor's account should be deducted from the related purchase price of the assets, with any depreciation or amortization calculated on the net amount. 3, record 1, English, - cost%20reduction%20approach
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de la réduction du coût
1, record 1, French, m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la réduction du coût des immobilisations 2, record 1, French, m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt%20des%20immobilisations
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à constater l'économie d'impôts qui découle de ce crédit en même temps que la dépense correspondante est portée dans les résultats. 2, record 1, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt
Record number: 1, Textual support number: 1 CONT
Selon la méthode de la réduction du coût, le crédit d'impôt à l'investissement est soit porté en diminution de la dépense à laquelle il se rapporte, soit présenté à titre de crédit reporté et viré graduellement aux résultats au fur et à mesure que la dépense correspondante est portée dans les résultats. 2, record 1, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
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