TERMIUM Plus®

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METHODE IMMOBILISATION INDIVIDUELLE [1 record]

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Alphabetical list of terms

Record 1 2015-02-13

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
CONT

Under the component approach, different components are individually capitalized and amortized. Under this approach, the servers, routers, lines, software, etc. used in a network would all be individual assets.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
CONT

En vertu de la méthode de l'immobilisation individuelle, divers éléments sont capitalisés et amortis séparément. Ainsi, les serveurs, les routeurs, les lignes, les logiciels, etc., utilisés dans un réseau constitueraient des immobilisations individuelles.

Spanish

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