TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EXCESS APPRAISED VALUE FIXED ASSETS OVER COST [1 record]

Record 1 1987-11-05

English

Subject field(s)
  • General Vocabulary
  • Finance
  • Financial and Budgetary Management
OBS

Appraisal surplus: the credit result of increasing the recorded value of fixed assets as the result of an appraisal. It is now more generally accepted to use a description such as excess of appraised value of fixed assets over cost.

French

Domaine(s)
  • Vocabulaire général
  • Finances
  • Gestion budgétaire et financière
OBS

On peut citer l'exemple d'une entreprise qui a acquis des immobilisations à une époque lointaine et qui (...) les fait évaluer pour déterminer leur coût actuel de remplacement

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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