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METHODE CAPITALISATION [8 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Estimating (Construction)
- Real Estate
Record 1, Main entry term, English
- income approach
1, record 1, English, income%20approach
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capitalization approach 1, record 1, English, capitalization%20approach
correct
- capitalization method 2, record 1, English, capitalization%20method
- income capitalization approach 2, record 1, English, income%20capitalization%20approach
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
In the income approach the value of a property is estimated on the basis of its ability to produce income. In this approach the appraiser estimates the amount of net income the property can reasonably be expected to produce annually. This net income is then converted into an indication of value by a mathematical process called capitalization. 2, record 1, English, - income%20approach
Record 1, French
Record 1, Domaine(s)
- Évaluation et estimation (Construction)
- Immobilier
Record 1, Main entry term, French
- technique du revenu
1, record 1, French, technique%20du%20revenu
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la capitalisation du revenu 2, record 1, French, m%C3%A9thode%20de%20la%20capitalisation%20du%20revenu
feminine noun
- méthode du revenu 3, record 1, French, m%C3%A9thode%20du%20revenu
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
La technique du revenu consiste à capitaliser le revenu net annuel normalisé d'un immeuble au taux découlant du marché pour en indiquer la valeur marchande. En français il ne faut pas dire "approche du revenu" puisque "approche", dans ce sens, est un anglicisme. 2, record 1, French, - technique%20du%20revenu
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-06-16
Record 2, English
Record 2, Subject field(s)
- Actuarial Practice
Record 2, Main entry term, English
- actuarial funding method
1, record 2, English, actuarial%20funding%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Actuariat
Record 2, Main entry term, French
- méthode de capitalisation actuarielle
1, record 2, French, m%C3%A9thode%20de%20capitalisation%20actuarielle
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de provisionnement 2, record 2, French, m%C3%A9thode%20de%20provisionnement
see observation, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
méthode de provisionnement : Expression préférée au Québec. 3, record 2, French, - m%C3%A9thode%20de%20capitalisation%20actuarielle
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-06-07
Record 3, English
Record 3, Subject field(s)
- National Bodies and Committees (Canadian)
- Finance
- Crude Oil and Petroleum Products
Record 3, Main entry term, English
- Task Force on Full Cost Accounting in the Oil and Gas Industry
1, record 3, English, Task%20Force%20on%20Full%20Cost%20Accounting%20in%20the%20Oil%20and%20Gas%20Industry
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Part of the Canadian Institute of Chartered Accountants. 2, record 3, English, - Task%20Force%20on%20Full%20Cost%20Accounting%20in%20the%20Oil%20and%20Gas%20Industry
Record 3, Key term(s)
- Full Cost Accounting in the Oil and Gas Industry Task Force
Record 3, French
Record 3, Domaine(s)
- Organismes et comités nationaux canadiens
- Finances
- Pétroles bruts et dérivés
Record 3, Main entry term, French
- Groupe de travail sur la méthode de la capitalisation du coût entier des gisements de pétrole et de gaz
1, record 3, French, Groupe%20de%20travail%20sur%20la%20m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier%20des%20gisements%20de%20p%C3%A9trole%20et%20de%20gaz
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Fait partie de l'Institut canadien des comptables agréés. Renseignements obtenus de l'Institut. 2, record 3, French, - Groupe%20de%20travail%20sur%20la%20m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier%20des%20gisements%20de%20p%C3%A9trole%20et%20de%20gaz
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1999-05-12
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
Record 4, Main entry term, English
- successful efforts accounting method
1, record 4, English, successful%20efforts%20accounting%20method
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- successful efforts method 2, record 4, English, successful%20efforts%20method
correct
- successful efforts accounting 3, record 4, English, successful%20efforts%20accounting
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The method of accounting for the costs of oil and gas properties whereby only the costs that result in the discovery of oil and gas reserves are capitalized. 4, record 4, English, - successful%20efforts%20accounting%20method
Record number: 4, Textual support number: 1 OBS
Compare with "discovery value accounting", "full costing" and "reserve recognition accounting". 5, record 4, English, - successful%20efforts%20accounting%20method
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
Record 4, Main entry term, French
- méthode de la capitalisation du coût de la recherche fructueuse
1, record 4, French, m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- méthode de la capitalisation des coûts de recherche productifs 2, record 4, French, m%C3%A9thode%20de%20la%20capitalisation%20des%20co%C3%BBts%20de%20recherche%20productifs
correct, feminine noun
- capitalisation du coût de la recherche fructueuse 3, record 4, French, capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
correct, feminine noun
- capitalisation des coûts de recherche productifs 1, record 4, French, capitalisation%20des%20co%C3%BBts%20de%20recherche%20productifs
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Méthode de comptabilisation en usage dans l'industrie minière, pétrolière et gazière et qui consiste à porter à l'actif les seuls frais correspondant à des efforts de prospection couronnés de succès et à les amortir subséquemment sur le produit de l'exploitation du gisement découvert. 1, record 4, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
Record number: 4, Textual support number: 1 OBS
Selon cette méthode, les frais de la recherche infructueuse sont immédiatement passés en charges. 1, record 4, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1999-02-15
Record 5, English
Record 5, Subject field(s)
- Cost Accounting
- Financial Accounting
- Mining Operations
Record 5, Main entry term, English
- full cost accounting
1, record 5, English, full%20cost%20accounting
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- full costing 2, record 5, English, full%20costing
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The method of accounting whereby all costs of exploring for and developing oil and gas reserves within a defined area are capitalized, subject only to the limitation that the costs so capitalized, can be recovered by amortization against future revenues. 3, record 5, English, - full%20cost%20accounting
Record number: 5, Textual support number: 1 OBS
Compare with "discovery value accounting", "reserve recognition accounting" and "successful efforts accounting". 4, record 5, English, - full%20cost%20accounting
Record 5, French
Record 5, Domaine(s)
- Comptabilité analytique
- Comptabilité générale
- Exploitation minière
Record 5, Main entry term, French
- méthode de la capitalisation du coût entier
1, record 5, French, m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- capitalisation du coût entier 1, record 5, French, capitalisation%20du%20co%C3%BBt%20entier
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Méthode comptable qui consiste à capitaliser tous les coûts d'exploration et de mise en valeur de gisements miniers, pétrolifères ou gazéifères situés dans une région donnée, sans dépasser toutefois une certaine limite maximale, déterminée chaque fois que des états financiers (ou comptes) sont établis. Cette limite correspond à l'ensemble des coûts capitalisés nets que l'on estime pouvoir récupérer sur les résultats des exercices futurs. 1, record 5, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad de costos
- Contabilidad general
- Explotación minera
Record 5, Main entry term, Spanish
- contabilidad de costo total
1, record 5, Spanish, contabilidad%20de%20costo%20total
feminine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1998-10-05
Record 6, English
Record 6, Subject field(s)
- Accounting
Record 6, Main entry term, English
- discovery value accounting
1, record 6, English, discovery%20value%20accounting
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- discovery-value accounting 2, record 6, English, discovery%2Dvalue%20accounting
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
Accounting for reserves of gas, oil, or other natural resources that have been explored but not extracted which are capitalized at the asset's net realizable value. 2, record 6, English, - discovery%20value%20accounting
Record number: 6, Textual support number: 1 OBS
Compare to "full costing", "reserve recognition accounting" and "successful efforts accounting". 3, record 6, English, - discovery%20value%20accounting
Record 6, French
Record 6, Domaine(s)
- Comptabilité
Record 6, Main entry term, French
- méthode de la capitalisation de la valeur à la découverte
1, record 6, French, m%C3%A9thode%20de%20la%20capitalisation%20de%20la%20valeur%20%C3%A0%20la%20d%C3%A9couverte
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- capitalisation de la valeur à la découverte 1, record 6, French, capitalisation%20de%20la%20valeur%20%C3%A0%20la%20d%C3%A9couverte
correct, feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Méthode qui consiste à attribuer aux ressources naturelles découvertes une valeur égale à leur valeur de réalisation nette même si les coûts de prospection sont inférieurs à cette valeur. 1, record 6, French, - m%C3%A9thode%20de%20la%20capitalisation%20de%20la%20valeur%20%C3%A0%20la%20d%C3%A9couverte
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1998-08-28
Record 7, English
Record 7, Subject field(s)
- Financial Accounting
Record 7, Main entry term, English
- reserve recognition accounting
1, record 7, English, reserve%20recognition%20accounting
correct
Record 7, Abbreviations, English
- RRA 2, record 7, English, RRA
correct
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
A method of accounting for oil and gas producing activities that recognizes valuations of proved oil and gas reserves in the balance sheet and income statement. 3, record 7, English, - reserve%20recognition%20accounting
Record 7, French
Record 7, Domaine(s)
- Comptabilité générale
Record 7, Main entry term, French
- méthode de la capitalisation de la valeur des gisements
1, record 7, French, m%C3%A9thode%20de%20la%20capitalisation%20de%20la%20valeur%20des%20gisements
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- capitalisation de la valeur des gisements 1, record 7, French, capitalisation%20de%20la%20valeur%20des%20gisements
correct, feminine noun
- capitalisation des gisements 1, record 7, French, capitalisation%20des%20gisements
correct, feminine noun
- méthode de la capitalisation des gisements 1, record 7, French, m%C3%A9thode%20de%20la%20capitalisation%20des%20gisements
correct, feminine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Méthode de comptabilisation des activités des sociétés pétrolières et gazières, qui consiste à tenir compte de la valeur des réserves prouvées de pétrole et de gaz, dans le bilan et l'état des résultats. 1, record 7, French, - m%C3%A9thode%20de%20la%20capitalisation%20de%20la%20valeur%20des%20gisements
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1986-03-17
Record 8, English
Record 8, Subject field(s)
- Financial and Budgetary Management
Record 8, Main entry term, English
- capital budgeting technique 1, record 8, English, capital%20budgeting%20technique
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Gestion budgétaire et financière
Record 8, Main entry term, French
- méthode de capitalisation
1, record 8, French, m%C3%A9thode%20de%20capitalisation
feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
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