TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EXPENSE-BASED ACCOUNTING [1 record]
Record 1 - internal organization data 1998-07-10
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- depreciation accounting
1, record 1, English, depreciation%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- expense-based accounting 2, record 1, English, expense%2Dbased%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting procedure in which the cost or other recorded value of a fixed asset less any estimated value on disposal is distributed over its useful life in a systematic and rational manner. It is a process of allocation, not valuation. 3, record 1, English, - depreciation%20accounting
Record number: 1, Textual support number: 1 OBS
Compare to "expenditure-based accounting", "replacement accounting" and "retirement accounting". 4, record 1, English, - depreciation%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de la prise en charge par amortissement
1, record 1, French, m%C3%A9thode%20de%20la%20prise%20en%20charge%20par%20amortissement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- prise en charge par amortissement 1, record 1, French, prise%20en%20charge%20par%20amortissement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode comptable qui consiste à répartir, d'une façon systématique et logique, le coût d'acquisition d'une immobilisation corporelle (ou toute autre valeur qui pourrait lui être attribuée) diminué éventuellement de récupération ou de sa valeur résiduelle, sur sa durée de vie ou sa durée de vie utile prévue. 1, record 1, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20par%20amortissement
Record number: 1, Textual support number: 1 OBS
Dans une comptabilité fondée sur les valeurs historiques, ce processus a uniquement pour objet de répartir le coût de l'immobilisation corporelle amortissable en non pas d'en déterminer la valeur. 1, record 1, French, - m%C3%A9thode%20de%20la%20prise%20en%20charge%20par%20amortissement
Record 1, Spanish
Record 1, Textual support, Spanish
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