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DECLINING BALANCE [5 records]
Record 1 - internal organization data 2004-09-14
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- diminishing balance method
1, record 1, English, diminishing%20balance%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- declining balance method 2, record 1, English, declining%20balance%20%20method
correct
- diminishing balance method of depreciation 3, record 1, English, diminishing%20balance%20method%20of%20depreciation
correct
- declining balance method of depreciation 3, record 1, English, declining%20balance%20method%20of%20depreciation
correct
- reducing balance method 2, record 1, English, reducing%20balance%20method
correct
- reducing balance method of depreciation 3, record 1, English, reducing%20balance%20method%20of%20depreciation
correct
- fixed percentage of declining balance method 3, record 1, English, fixed%20percentage%20of%20declining%20balance%20%20method
correct
- fixed percentage of declining balance method of depreciation 3, record 1, English, fixed%20percentage%20of%20declining%20balance%20method%20of%20depreciation
correct
- diminishing balance depreciation 4, record 1, English, diminishing%20balance%20depreciation
correct
- declining balance depreciation 5, record 1, English, declining%20balance%20%20depreciation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A decreasing charge method in which the periodic charge is a constant percentage of the depreciated cost so that the undepreciated cost approaches zero by the estimated date of retirement. 4, record 1, English, - diminishing%20balance%20method
Record number: 1, Textual support number: 1 OBS
declining balance depreciation: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 1, English, - diminishing%20balance%20method
Record 1, Key term(s)
- decreasing balance depreciation
- reducing charge method
- diminishing balance depreciation method
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- amortissement dégressif
1, record 1, French, amortissement%20d%C3%A9gressif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'amortissement dégressif 2, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9gressif
correct, feminine noun
- méthode de l'amortissement dégressif à taux constant 3, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9gressif%20%C3%A0%20taux%20constant
correct, feminine noun
- amortissement décroissant 4, record 1, French, amortissement%20d%C3%A9croissant
correct, masculine noun
- méthode de l'amortissement décroissant 3, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9croissant
correct, feminine noun
- méthode de l'amortissement décroissant à taux constant 3, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9croissant%20%C3%A0%20taux%20constant
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste à calculer l'amortissement périodique en multipliant chaque année, par le même taux, le solde du compte où figure le coût du bien à amortir après déduction de l'amortissement cumulé qui s'y rapporte. 3, record 1, French, - amortissement%20d%C3%A9gressif
Record number: 1, Textual support number: 1 OBS
En France et en Belgique, il est possible après un certain temps, de repasser au système d'amortissement linéaire. 3, record 1, French, - amortissement%20d%C3%A9gressif
Record 1, Key term(s)
- amortissement dégressif à taux constant
- amortissement décroissant à taux constant
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- amortización porcentual
1, record 1, Spanish, amortizaci%C3%B3n%20porcentual
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- amortización decreciente 2, record 1, Spanish, amortizaci%C3%B3n%20decreciente
feminine noun
- sistema de saldo decreciente 3, record 1, Spanish, sistema%20de%20saldo%20decreciente
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Política de amortización acelerada en la que en cada ejercicio se asigna un porcentaje constante sobre el valor residual del bien. El gasto de amortización es mayor en los primeros años. 1, record 1, Spanish, - amortizaci%C3%B3n%20porcentual
Record number: 1, Textual support number: 1 OBS
amortización porcentual: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - amortizaci%C3%B3n%20porcentual
Record 2 - internal organization data 1996-11-20
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- double-declining-balance method of depreciation
1, record 2, English, double%2Ddeclining%2Dbalance%20method%20of%20depreciation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- double declining balance method 2, record 2, English, double%20declining%20balance%20%20method
correct
- double-declining-balance method 1, record 2, English, double%2Ddeclining%2Dbalance%20%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A variant of the diminishing balance method in which the constant percentage used is twice the rate that would have been applied if the straight-line method had been used. 2, record 2, English, - double%2Ddeclining%2Dbalance%20method%20of%20depreciation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode de l'amortissement dégressif à taux double
1, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9gressif%20%C3%A0%20taux%20double
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de l'amortissement décroissant à taux double 1, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9croissant%20%C3%A0%20taux%20double
correct, feminine noun
- amortissement dégressif à taux double 1, record 2, French, amortissement%20d%C3%A9gressif%20%C3%A0%20taux%20double
correct, masculine noun
- amortissement décroissant à taux double 1, record 2, French, amortissement%20d%C3%A9croissant%20%C3%A0%20taux%20double
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Variante de la méthode de l'amortissement dégressif, dont le taux constant est le double de celui qui prévaudrait si on appliquait la méthode de l'amortissement linéaire. 1, record 2, French, - m%C3%A9thode%20de%20l%27amortissement%20d%C3%A9gressif%20%C3%A0%20taux%20double
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1992-03-12
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- declining balance 1, record 3, English, declining%20balance
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- solde dégressif
1, record 3, French, solde%20d%C3%A9gressif
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1987-09-16
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- declining balance
1, record 4, English, declining%20balance
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Generally, CCA deductions begin when an asset is acquired, with half the normal write-off allowed in the year of acquisition. Assets are pooled in a class and taxpayers are allowed to claim up to the maximum CCA specified by the tax rules. Most CCA rates are established on a declining balance basis, which means that the allowed percentage write-off for each class of property is calculated for any year by reference to the remaining unclaimed balance in the class at the end of that year. 1, record 4, English, - declining%20balance
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- valeur résiduelle
1, record 4, French, valeur%20r%C3%A9siduelle
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
En général, les déductions pour amortissement commencent lorsqu'un bien est acquis, la moitié de la déduction normale étant permise l'année de l'acquisition. Les biens sont regroupés dans une catégorie, et les contribuables peuvent demander la DPA maximale prescrite par les règles fiscales. La plupart des taux de DPA s'appliquent à la valeur résiduelle, ce qui signifie que le pourcentage de déduction permis pour chaque catégorie de biens est calculé pour une année par rapport au solde non amorti de la catégorie à la fin de l'année. 1, record 4, French, - valeur%20r%C3%A9siduelle
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1987-08-10
Record 5, English
Record 5, Subject field(s)
- Actuarial Practice
Record 5, Main entry term, English
- constant percentage of declining balance 1, record 5, English, constant%20percentage%20of%20declining%20balance
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Actuariat
Record 5, Main entry term, French
- pourcentage constant du solde réduit
1, record 5, French, pourcentage%20constant%20du%20solde%20r%C3%A9duit
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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