TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CALCULATEUR VALEUR COMPTABLE [1 record]

Record 1 2012-08-27

English

Subject field(s)
  • Titles of Programs and Courses
  • Accounting
  • Real Estate
OBS

The "Book Value Calculator" (hereafter referred to as the "BVC") was designed by the Appraisals Directorate at Public Works and Government Services Canada (PWGSC) to assist in determining the Gross Book Value (GBV) and Net Book Value (NBV) necessary for the opening balance statement for PWGSC [Public Works and Government Services Canada] and for other departments and agencies of the federal government. The "BVC" is essentially an "Access" database program that is designed to use readily available data to estimate the gross and net book values of land and buildings (or infrastructure); remaining life for amortization; and the effective year built (to support systems that must calculate NBV rather than accept it as an input item).

French

Domaine(s)
  • Titres de programmes et de cours
  • Comptabilité
  • Immobilier
OBS

À la Direction des évaluations, Direction générale des services immobiliers de TPSGC [Travaux publics et Services gouvernementaux Canada], système de calcul utilisé pour établir la valeur comptable des biens immobiliers

Spanish

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