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UNDEPRECIATED [6 records]
Record 1 - internal organization data 2013-06-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- undepreciated cost
1, record 1, English, undepreciated%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- depreciated cost 2, record 1, English, depreciated%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Cost less accumulated depreciation. 3, record 1, English, - undepreciated%20cost
Record number: 1, Textual support number: 1 OBS
It is that portion of cost yet to be depreciated. 3, record 1, English, - undepreciated%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- fraction non amortie du coût
1, record 1, French, fraction%20non%20amortie%20du%20co%C3%BBt
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût non amorti 1, record 1, French, co%C3%BBt%20non%20amorti
correct, masculine noun
- coût restant à amortir 1, record 1, French, co%C3%BBt%20restant%20%C3%A0%20amortir
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant correspondant au coût historique d'une immobilisation corporelle, diminué de l'amortissement cumulé. 1, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record number: 1, Textual support number: 1 OBS
Cette valeur représente la fraction du coût qu'il reste encore à amortir. 1, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-02-05
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- undepreciated capital cost
1, record 2, English, undepreciated%20capital%20cost
correct
Record 2, Abbreviations, English
- UCC 2, record 2, English, UCC
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Undepreciated capital cost (UCC) - generally, UCC is equal to the total capital cost of all the properties of the class minus the capital cost allowance ... claimed in previous years. 3, record 2, English, - undepreciated%20capital%20cost
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 13(21). 4, record 2, English, - undepreciated%20capital%20cost
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- fraction non amortie du coût en capital
1, record 2, French, fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
correct, feminine noun
Record 2, Abbreviations, French
- FNACC 2, record 2, French, FNACC
feminine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Partie du coût d'un bien que le contribuable n'a pas encore déduite par voie d'amortissement fiscal. 3, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
Record number: 2, Textual support number: 1 CONT
Fraction non amortie du coût en capital (FNACC) - La FNACC correspond généralement au coût en capital total de tous les biens de la catégorie moins le total des déductions pour amortissement [...] demandées au cours des années passées. 4, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, article 13(21). 5, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital
Record 2, Key term(s)
- coût en capital non amorti
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2007-06-27
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- undepreciated capital cost at the end of the year
1, record 3, English, undepreciated%20capital%20cost%20at%20the%20end%20of%20the%20year
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- UCC at the end of the year 1, record 3, English, UCC%20at%20the%20end%20of%20the%20year
correct
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- fraction non amortie du coût en capital à la fin de l'année
1, record 3, French, fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital%20%C3%A0%20la%20fin%20de%20l%27ann%C3%A9e
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- FNACC à la fin de l'année 1, record 3, French, FNACC%20%C3%A0%20la%20fin%20de%20l%27ann%C3%A9e
correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2007-06-27
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- undepreciated capital cost at the start of the year
1, record 4, English, undepreciated%20capital%20cost%20at%20the%20start%20of%20the%20year
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- UCC at the start of the year 1, record 4, English, UCC%20at%20the%20start%20of%20the%20year
correct
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- fraction non amortie du coût en capital au début de l'année
1, record 4, French, fraction%20non%20amortie%20du%20co%C3%BBt%20en%20capital%20au%20d%C3%A9but%20de%20l%27ann%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- FNACC au début de l'année 1, record 4, French, FNACC%20au%20d%C3%A9but%20de%20l%27ann%C3%A9e
correct, feminine noun
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2006-01-09
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- undepreciated balance
1, record 5, English, undepreciated%20balance
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Declining balance depreciation [is when] a fixed percentage is applied to the remaining book value (undepreciated balance) each year to determine the depreciation amount. 2, record 5, English, - undepreciated%20balance
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- solde non amorti
1, record 5, French, solde%20non%20amorti
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
La méthode d'amortissement et l'estimation de la durée de vie utile du solde non amorti d'une immobilisation corporelle doivent être examinées périodiquement et révisées lorsque l'on peut démontrer hors de tout doute le caractère essentiel d'une modification. 2, record 5, French, - solde%20non%20amorti
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1981-03-24
Record 6, English
Record 6, Subject field(s)
- Marketing
Record 6, Main entry term, English
- undepreciated 1, record 6, English, undepreciated
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Commercialisation
Record 6, Main entry term, French
- non amorti
1, record 6, French, non%20amorti
correct
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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