TERMIUM Plus®

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

GROUP DEPRECIATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-10-07

English

Subject field(s)
  • Financial Accounting
DEF

A method of calculating the depreciation charge where the items in a group of similar assets are depreciated as a unit rather than separately.

Key term(s)
  • group life depreciation

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à calculer la dotation aux amortissements pour un ensemble de biens de même nature et ayant chacun approximativement la même durée de vie utile, plutôt que pour chacun de ces biens pris individuellement.

OBS

Une conséquence de cette méthode est qu'il n'apparaît aucun profit ou perte lors de la cession d'un bien jusqu'à ce que le dernier bien appartenant au groupe soit vendu ou mis hors service.

Spanish

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