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SOLDE NON AMORTI [3 records]
Record 1 - internal organization data 2010-08-02
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Employment Benefits
Record 1, Main entry term, English
- pension liability
1, record 1, English, pension%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Avantages sociaux
Record 1, Main entry term, French
- passif au titre du régime de retraite
1, record 1, French, passif%20au%20titre%20du%20r%C3%A9gime%20de%20retraite
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- passif au titre des pensions de retraite 1, record 1, French, passif%20au%20titre%20des%20pensions%20de%20retraite
correct, masculine noun
- passif au titre des retraites 1, record 1, French, passif%20au%20titre%20des%20retraites
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans la comptabilisation des coûts et obligations découlant d’un régime de retraite, passif dont le solde correspond à l'obligation du régime au titre des prestations constituées(ou définies), diminuée de la valeur de l'actif de la caisse de retraite, et augmentée ou diminuée du solde non amorti des gains ou pertes actuariels. 1, record 1, French, - passif%20au%20titre%20du%20r%C3%A9gime%20de%20retraite
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-01-09
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- undepreciated balance
1, record 2, English, undepreciated%20balance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - undepreciated%20balance
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- solde non amorti
1, record 2, French, solde%20non%20amorti
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - solde%20non%20amorti
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1987-09-16
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- declining balance
1, record 3, English, declining%20balance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Generally, CCA deductions begin when an asset is acquired, with half the normal write-off allowed in the year of acquisition. Assets are pooled in a class and taxpayers are allowed to claim up to the maximum CCA specified by the tax rules. Most CCA rates are established on a declining balance basis, which means that the allowed percentage write-off for each class of property is calculated for any year by reference to the remaining unclaimed balance in the class at the end of that year. 1, record 3, English, - declining%20balance
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- valeur résiduelle
1, record 3, French, valeur%20r%C3%A9siduelle
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
En général, les déductions pour amortissement commencent lorsqu'un bien est acquis, la moitié de la déduction normale étant permise l'année de l'acquisition. Les biens sont regroupés dans une catégorie, et les contribuables peuvent demander la DPA maximale prescrite par les règles fiscales. La plupart des taux de DPA s’appliquent à la valeur résiduelle, ce qui signifie que le pourcentage de déduction permis pour chaque catégorie de biens est calculé pour une année par rapport au solde non amorti de la catégorie à la fin de l'année. 1, record 3, French, - valeur%20r%C3%A9siduelle
Record 3, Spanish
Record 3, Textual support, Spanish
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