TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCUMULATED AMORTIZATION [1 record]
Record 1 - internal organization data 2007-07-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- accumulated amortization
1, record 1, English, accumulated%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The total to date of the periodic depreciation charges relating to fixed assets since the assets were placed in use. 2, record 1, English, - accumulated%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- amortissements cumulés
1, record 1, French, amortissements%20cumul%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- cumul des amortissements 2, record 1, French, cumul%20des%20amortissements
correct, masculine noun
- montant cumulé des amortissements 2, record 1, French, montant%20cumul%C3%A9%20des%20amortissements
correct, masculine noun
- amortissements 2, record 1, French, amortissements
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant cumulatif représentant la partie du coût des immobilisations corporelles et incorporelles passée en charges depuis le début de l'utilisation de ces immobilisations par l'entité. 2, record 1, French, - amortissements%20cumul%C3%A9s
Record number: 1, Textual support number: 1 OBS
En anglais, on emploie souvent l'expression «accumulated amortization» pour désigner spécifiquement les amortissements cumulés des immobilisations incorporelles, par opposition à «accumulated depreciation» pour les amortissements cumulés des immobilisations corporelles et à «accumulated depletion» dans le cas de la provision des ressources naturelles. 2, record 1, French, - amortissements%20cumul%C3%A9s
Record number: 1, Textual support number: 2 OBS
amortissements; amortissements cumulés : termes habituellement utilisés au pluriel. 3, record 1, French, - amortissements%20cumul%C3%A9s
Record 1, Key term(s)
- amortissement
- amortissement cumulé
Record 1, Spanish
Record 1, Textual support, Spanish
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