TERMIUM Plus®

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FRAIS DEPRECIATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-11-24

English

Subject field(s)
  • Accounting
DEF

That portion of the cost or other basis of a fixed asset or fixed-asset group charged against the operations of an accounting period.

Key term(s)
  • depreciation provision

French

Domaine(s)
  • Comptabilité
DEF

Charge supportée par un exercice donné au titre de l'amortissement des immobilisations corporelles (bâtiments, matériel, etc.).

Key term(s)
  • dotation de l'exercice aux amortissements
  • dotation d'amortissement
  • coût d'amortissement
  • frais de dépréciation
  • dotation à l'amortissement cumulé
  • dotation à l'amortissement accumulé
  • dotation à l'amortissement

Spanish

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