TERMIUM Plus®

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FRACTION NON AMORTIE VALEUR [1 record]

Record 1 2004-09-24

English

Subject field(s)
  • Accounting
DEF

The value at which an asset has been recorded in the accounting records less any portion amortized or treated as an expense or loss.

French

Domaine(s)
  • Comptabilité
DEF

Valeur attribuée à un élément d'actif ou de passif, diminuée de la partie passée en charges à titre d'amortissement ou de perte.

OBS

La somme ainsi passée en charges s'appelle fraction amortie de la valeur.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Valor contable después de amortización.

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