TERMIUM Plus®
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WRITEDOWN ASSET [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- write-down of asset value
1, record 1, English, write%2Ddown%20of%20asset%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- write-down of the value of assets 2, record 1, English, write%2Ddown%20of%20the%20value%20of%20assets
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Any write-down of asset value by the creditor is recorded in the revaluation account. 1, record 1, English, - write%2Ddown%20of%20asset%20value
Record 1, Key term(s)
- writedown of asset value
- writedown of the value of assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- réduction de la valeur de l'actif
1, record 1, French, r%C3%A9duction%20de%20la%20valeur%20de%20l%27actif
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Toute réduction de la valeur de l’actif par le créancier est enregistrée au compte de réévaluation. 2, record 1, French, - r%C3%A9duction%20de%20la%20valeur%20de%20l%27actif
Record number: 1, Textual support number: 1 OBS
Réduction de la valeur de l'ensemble des actifs. 3, record 1, French, - r%C3%A9duction%20de%20la%20valeur%20de%20l%27actif
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-09-21
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- write-down of an asset
1, record 2, English, write%2Ddown%20of%20an%20asset
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
It should be noted that a write-down of an asset (e.g. write-off of a loan) takes the form of a budgetary transaction, i.e. is charged to the deficit. 2, record 2, English, - write%2Ddown%20of%20an%20asset
Record 2, Key term(s)
- writedown of an asset
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- réduction de la valeur d'un élément d'actif
1, record 2, French, r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Il faut noter que la réduction de la valeur d'un élément d'actif (radiation d'un prêt) prend la forme d'une opération budgétaire, c'est-à-dire que la somme est imputée sur le déficit. 2, record 2, French, - r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
Record number: 2, Textual support number: 1 OBS
Réduction de la valeur d'un seul actif. 3, record 2, French, - r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1987-12-10
Record 3, English
Record 3, Subject field(s)
- Bankruptcy
Record 3, Main entry term, English
- asset writedown 1, record 3, English, asset%20writedown
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Faillites
Record 3, Main entry term, French
- dévaluation d'actifs 1, record 3, French, d%C3%A9valuation%20d%27actifs
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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