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COSTO REPOSICION [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- replacement cost
1, record 1, English, replacement%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- replacement value 2, record 1, English, replacement%20value
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The cost of replacing an asset with another that will render similar services. 3, record 1, English, - replacement%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- coût de remplacement
1, record 1, French, co%C3%BBt%20de%20remplacement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur de remplacement 2, record 1, French, valeur%20de%20remplacement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans le cas d'un bien dont l'entité se sert pour son exploitation, coût actuel d'acquisition d'un bien d'une capacité ou d'un potentiel de production ou de service équivalent. 1, record 1, French, - co%C3%BBt%20de%20remplacement
Record number: 1, Textual support number: 1 OBS
Lorsque le bien est sujet à usure ou à obsolescence, le coût de remplacement fait habituellement l'objet d'un ajustement pour dépréciation. 1, record 1, French, - co%C3%BBt%20de%20remplacement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- valor de reposición
1, record 1, Spanish, valor%20de%20reposici%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste de reposición 2, record 1, Spanish, coste%20de%20reposici%C3%B3n
correct, masculine noun, Spain
- valor de reemplazo 3, record 1, Spanish, valor%20de%20reemplazo
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Coste actual de reemplazar un activo fijo por otro de las mismas características. Una contabilidad con valores de reposición o con revalorizaciones refleja mejor la situación de la empresa. El valor de reposición suele ser mayor que el valor contable por la inflación actual, salvo en industrias con curvas de experiencia muy pendientes. 3, record 1, Spanish, - valor%20de%20reposici%C3%B3n
Record number: 1, Textual support number: 1 OBS
valor de reposición; valor de reemplazo: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - valor%20de%20reposici%C3%B3n
Record 1, Key term(s)
- costo de reposición
Record 2 - internal organization data 2015-04-23
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Real Estate
- Customs and Excise
Record 2, Main entry term, English
- appraised value
1, record 2, English, appraised%20value
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- appraisal value 2, record 2, English, appraisal%20value
correct
- appraisal 3, record 2, English, appraisal
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Cost or value established by appraisal; as, cost of reproduction less observed depreciation. 4, record 2, English, - appraised%20value
Record number: 2, Textual support number: 1 CONT
... the valuation of fixed assets at appraised values is frowned on in the United States, but is common place in the United Kingdom, and certainly permissible, though less frequent, in Canada. 3, record 2, English, - appraised%20value
Record number: 2, Textual support number: 2 CONT
When appraisals have been recorded in the accounts, future accounting for the assets appraised is based on the appraised values in substitution for cost. 3, record 2, English, - appraised%20value
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Immobilier
- Douanes et accise
Record 2, Main entry term, French
- valeur d'expertise
1, record 2, French, valeur%20d%27expertise
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- valeur à dire d'expert 2, record 2, French, valeur%20%C3%A0%20dire%20d%27expert
correct, feminine noun
- valeur d'estimation 3, record 2, French, valeur%20d%27estimation
feminine noun
- valeur estimative 4, record 2, French, valeur%20estimative
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Valeur découlant de la réévaluation par un «expert», d'éléments de l'actif ou du passif. 2, record 2, French, - valeur%20d%27expertise
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Bienes raíces
- Aduana e impuestos internos
Record 2, Main entry term, Spanish
- valor de tasación
1, record 2, Spanish, valor%20de%20tasaci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- valor de valuación 1, record 2, Spanish, valor%20de%20valuaci%C3%B3n
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Costo o valor fijado por avalúo; como, por ejemplo, costo de reposición menos depreciación aplicada. 1, record 2, Spanish, - valor%20de%20tasaci%C3%B3n
Record 3 - internal organization data 2012-02-15
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Inventory and Material Management
Record 3, Main entry term, English
- replacement cost
1, record 3, English, replacement%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- replacement value 2, record 3, English, replacement%20value
correct
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Gestion des stocks et du matériel
Record 3, Main entry term, French
- coût de remplacement
1, record 3, French, co%C3%BBt%20de%20remplacement
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- valeur de remplacement 2, record 3, French, valeur%20de%20remplacement
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Dans le cas d'articles de stock détenus pour la vente, coût actuel d'acquisition ou de production d'articles identiques à ceux en stock, par opposition à leur coût historique. 2, record 3, French, - co%C3%BBt%20de%20remplacement
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Gestión de existencias y materiales
Record 3, Main entry term, Spanish
- costo de reposición
1, record 3, Spanish, costo%20de%20reposici%C3%B3n
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- valor de reposición 2, record 3, Spanish, valor%20de%20reposici%C3%B3n
masculine noun
- costo de sustitución 3, record 3, Spanish, costo%20de%20sustituci%C3%B3n
masculine noun
- valor de sustitución 3, record 3, Spanish, valor%20de%20sustituci%C3%B3n
masculine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 2010-07-12
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- current cost
1, record 4, English, current%20cost
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The amount of cash or other consideration, measured in units of money, that would be needed to acquire an asset having service potential equivalent to that of the asset presently owned. 2, record 4, English, - current%20cost
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- coût actuel
1, record 4, French, co%C3%BBt%20actuel
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Somme d'argent (ou l'équivalent) qu'il serait actuellement nécessaire de débourser pour acquérir le même bien ou un bien d'une capacité ou d'un potentiel de production ou de service équivalents à ceux du bien que l'on possède. 1, record 4, French, - co%C3%BBt%20actuel
Record number: 4, Textual support number: 1 CONT
Le mode d'acquisition envisagé peut être soit l'achat, soit la production, selon ce qui convient le mieux. Le coût actuel est le plus souvent déterminé sur la base du coût de remplacement ou du coût de reconstitution, après prise en compte de l'usure et de l'obsolescence, le cas échéant, ou encore par indexation du coût historique au moyen d'indices de prix spécifiques. 1, record 4, French, - co%C3%BBt%20actuel
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- coste corriente de reposición
1, record 4, Spanish, coste%20corriente%20de%20reposici%C3%B3n
masculine noun, Spain
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- costo corriente de reposición 2, record 4, Spanish, costo%20corriente%20de%20reposici%C3%B3n
masculine noun, Latin America
Record 4, Textual support, Spanish
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