TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSIETTE AMORTISSEMENT [3 records]
Record 1 - internal organization data 2006-06-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- amortizable amount
1, record 1, English, amortizable%20amount
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- montant amortissable
1, record 1, French, montant%20amortissable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assiette de l'amortissement 1, record 1, French, assiette%20de%20l%27amortissement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Solde ou partie du solde d'un compte à amortir sur un certain nombre d'exercices. 1, record 1, French, - montant%20amortissable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-08-31
Record 2, English
Record 2, Subject field(s)
- Accounting
- Taxation
Record 2, Main entry term, English
- depreciation base
1, record 2, English, depreciation%20base
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The cost or other recorded value of a fixed asset, less estimated value on disposal, to be charged to expense through the process of depreciation accounting. 1, record 2, English, - depreciation%20base
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Fiscalité
Record 2, Main entry term, French
- assiette de l'amortissement
1, record 2, French, assiette%20de%20l%27amortissement
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- montant amortissable 1, record 2, French, montant%20amortissable
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coût d'acquisition d'une immobilisation corporelle (ou toute autre valeur qui pourrait lui être attribuée) diminué éventuellement de sa valeur résiduelle, que l'on doit répartir, à titre d'amortissement, sur un certain nombre d'exercices. 1, record 2, French, - assiette%20de%20l%27amortissement
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1994-07-18
Record 3, English
Record 3, Subject field(s)
- Taxation
- Accounting
Record 3, Main entry term, English
- depreciable cost
1, record 3, English, depreciable%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The depreciation base of a fixed asset recorded at cost. 2, record 3, English, - depreciable%20cost
Record number: 3, Textual support number: 1 OBS
Source: Income Tax Application Rules, S. 58(5). 3, record 3, English, - depreciable%20cost
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Comptabilité
Record 3, Main entry term, French
- coût amortissable
1, record 3, French, co%C3%BBt%20amortissable
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- assiette de l'amortissement 2, record 3, French, assiette%20de%20l%27amortissement
correct, feminine noun
- montant amortissable 2, record 3, French, montant%20amortissable
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Assiette de l'amortissement d'une immobilisation corporelle comptabilisée au coût d'acquisition. 3, record 3, French, - co%C3%BBt%20amortissable
Record number: 3, Textual support number: 1 OBS
Source pour "coût amortissable" : Règles concernant l'application de l'impôt sur le revenu, article 58(5). 4, record 3, French, - co%C3%BBt%20amortissable
Record 3, Spanish
Record 3, Textual support, Spanish
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