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UNDEPRECIATED COST [4 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
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