TERMIUM Plus®

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FRACTION NON AMORTIE COUT [2 records]

Record 1 2013-06-25

English

Subject field(s)
  • Financial Accounting
DEF

Cost less accumulated depreciation.

OBS

It is that portion of cost yet to be depreciated.

French

Domaine(s)
  • Comptabilité générale
DEF

Montant correspondant au coût historique d'une immobilisation corporelle, diminué de l'amortissement cumulé.

OBS

Cette valeur représente la fraction du coût qu'il reste encore à amortir.

Spanish

Save record 1

Record 2 1996-10-25

English

Subject field(s)
  • Accounting
DEF

The original cost of an asset less any portion amortized or treated as an expense or loss.

French

Domaine(s)
  • Comptabilité
DEF

Montant correspondant au coût historique d'un bien, diminué de la partie déjà passée en charges à titre d'amortissement ou de perte.

OBS

La somme ainsi passée en charges porte le nom de «fraction amortie du coût».

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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