TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
GROUP METHOD [2 records]
Record 1 - internal organization data 2011-10-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- group depreciation
1, record 1, English, group%20depreciation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- group method 2, record 1, English, group%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - group%20depreciation
Record 1, Key term(s)
- group life depreciation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- amortissement par classes homogènes
1, record 1, French, amortissement%20par%20classes%20homog%C3%A8nes
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissement par classes homogènes d'actifs 1, record 1, French, amortissement%20par%20classes%20homog%C3%A8nes%20d%27actifs
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - amortissement%20par%20classes%20homog%C3%A8nes
Record number: 1, Textual support number: 1 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. 1, record 1, French, - amortissement%20par%20classes%20homog%C3%A8nes
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-09-22
Record 2, English
Record 2, Subject field(s)
- Silviculture
Record 2, Main entry term, English
- group system
1, record 2, English, group%20system
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- group cutting method 2, record 2, English, group%20cutting%20method
correct, United States
- group method 3, record 2, English, group%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A shelterwood system in which the canopy is opened, by group cutting, so as to create fairly evenly distributed gaps which are enlarged by subsequent cuttings. Regeneration within gaps is mainly natural, though often supplemented artificially; regeneration interval is fairly short and resultant crop is more or less even-aged and regular. 3, record 2, English, - group%20system
Record 2, French
Record 2, Domaine(s)
- Sylviculture
Record 2, Main entry term, French
- méthode de régénération par coupes progressives par trouées
1, record 2, French, m%C3%A9thode%20de%20r%C3%A9g%C3%A9n%C3%A9ration%20par%20coupes%20progressives%20par%20trou%C3%A9es
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Modalité d'exécution du mode de régénération par coupes progressives où le couvert est entrouvert au moyen de coupes par trouées qui sont assez également réparties, puis élargies par les coupes suivantes au fur et à mesure du développement de la régénération : la régénération est principalement naturelle, bien que souvent complétée par des plantations; la durée de régénération est plutôt courte et le peuplement résultant plus ou moins équienne et régulier. 1, record 2, French, - m%C3%A9thode%20de%20r%C3%A9g%C3%A9n%C3%A9ration%20par%20coupes%20progressives%20par%20trou%C3%A9es
Record 2, Spanish
Record 2, Textual support, Spanish
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