TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
VALEUR RESIDUELLE [4 records]
Record 1 - internal organization data 2009-03-25
Record 1, English
Record 1, Subject field(s)
- Fire, Accidents, Miscellaneous Risks (Insur.)
Record 1, Main entry term, English
- salvage value
1, record 1, English, salvage%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- residual value 2, record 1, English, residual%20value
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The remaining value of a car, a machine, or other property following an insured peril. 3, record 1, English, - salvage%20value
Record number: 1, Textual support number: 1 CONT
The insurance company may deduct the salvage value from the amount of the claim paid and leave the property with the insured. 4, record 1, English, - salvage%20value
Record 1, French
Record 1, Domaine(s)
- Incendies, accidents et risques divers (Assur.)
Record 1, Main entry term, French
- valeur après sinistre
1, record 1, French, valeur%20apr%C3%A8s%20sinistre
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur de sauvetage 2, record 1, French, valeur%20de%20sauvetage
correct, feminine noun
- valeur résiduelle 1, record 1, French, valeur%20r%C3%A9siduelle
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur des débris et des pièces encore utilisables après un sinistre ayant frappé une machine, un véhicule, une installation, etc. 3, record 1, French, - valeur%20apr%C3%A8s%20sinistre
Record number: 1, Textual support number: 1 CONT
La valeur de sauvetage, estimée par les experts, est déduite de l'indemnité payée par l'assureur. 4, record 1, French, - valeur%20apr%C3%A8s%20sinistre
Record number: 1, Textual support number: 1 OBS
valeur de sauvetage : terme normalisé par l'AFNOR dans la norme NF-K40-001 et reproduit avec son autorisation. 5, record 1, French, - valeur%20apr%C3%A8s%20sinistre
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-05-01
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- residual value
1, record 2, English, residual%20value
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The value of an asset at the end of its period of use by a particular individual or organization. 2, record 2, English, - residual%20value
Record number: 2, Textual support number: 1 OBS
residual value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 2, English, - residual%20value
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- valeur résiduelle
1, record 2, French, valeur%20r%C3%A9siduelle
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Valeur de réalisation nette probable d'un bien à la fin de sa durée de vie utile pour l'entité ou à l'expiration de sa durée de location; valeur d'un bien dont la durée est expirée. 2, record 2, French, - valeur%20r%C3%A9siduelle
Record number: 2, Textual support number: 1 OBS
valeur résiduelle : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 2, French, - valeur%20r%C3%A9siduelle
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- valor residual
1, record 2, Spanish, valor%20residual
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Valor que tiene un activo inmovilizado al final de su vida útil, una vez deducida toda la amortización. 2, record 2, Spanish, - valor%20residual
Record number: 2, Textual support number: 1 OBS
valor residual: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 2, Spanish, - valor%20residual
Record 3 - internal organization data 2003-04-07
Record 3, English
Record 3, Subject field(s)
- Economics
Record 3, Main entry term, English
- remaining value
1, record 3, English, remaining%20value
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
What the declining-balance method does is to let you take off 20 per cent of remaining value or balance each year. 1, record 3, English, - remaining%20value
Record 3, French
Record 3, Domaine(s)
- Économique
Record 3, Main entry term, French
- valeur résiduelle
1, record 3, French, valeur%20r%C3%A9siduelle
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Economía
Record 3, Main entry term, Spanish
- valor remanente
1, record 3, Spanish, valor%20remanente
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1987-09-16
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- declining balance
1, record 4, English, declining%20balance
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Generally, CCA deductions begin when an asset is acquired, with half the normal write-off allowed in the year of acquisition. Assets are pooled in a class and taxpayers are allowed to claim up to the maximum CCA specified by the tax rules. Most CCA rates are established on a declining balance basis, which means that the allowed percentage write-off for each class of property is calculated for any year by reference to the remaining unclaimed balance in the class at the end of that year. 1, record 4, English, - declining%20balance
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- valeur résiduelle
1, record 4, French, valeur%20r%C3%A9siduelle
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
En général, les déductions pour amortissement commencent lorsqu'un bien est acquis, la moitié de la déduction normale étant permise l'année de l'acquisition. Les biens sont regroupés dans une catégorie, et les contribuables peuvent demander la DPA maximale prescrite par les règles fiscales. La plupart des taux de DPA s'appliquent à la valeur résiduelle, ce qui signifie que le pourcentage de déduction permis pour chaque catégorie de biens est calculé pour une année par rapport au solde non amorti de la catégorie à la fin de l'année. 1, record 4, French, - valeur%20r%C3%A9siduelle
Record 4, Spanish
Record 4, Textual support, Spanish
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