TERMIUM Plus®

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WRITE-OFF ASSETS [1 record]

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Alphabetical list of terms

Record 1 1997-06-10

English

Subject field(s)
  • Accounting
  • Government Accounting
CONT

Any deletion of assets, with the exception of accounts receivable for non-tax revenue, must be made by a charge to a budgetary appropriation of the administering department, and an offsetting credit to the asset account.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
CONT

La radiation d'éléments d'actif (autres qu'un compte débiteur relatif à des recettes non fiscales) et l'établissement de provisions sont deux opérations distinctes. La somme à radier doit être imputée sur un crédit budgétaire, puis portée au crédit du compte d'actif.

OBS

Termes tirés de la partie III du Budget des dépenses 1985-1986, Service correctionnel Canada.

Spanish

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