TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COMPOSITE LIFE DEPRECIATION [2 records]

Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à calculer la dotation aux amortissements pour un ensemble de biens de nature variée et dont la durée de vie utile diffère sensiblement, plutôt que pour chacun de ces biens pris individuellement.

OBS

Cette méthode n'est pas autorisée en France.

Spanish

Save record 1

Record 2 1998-06-15

English

Subject field(s)
  • Accounting
DEF

A method of calculating the depreciation charge where the items in a group of dissimilar assets are depreciated as a unit rather than separately.

OBS

Compare to "group depreciation".

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à calculer la dotation aux amortissements pour un ensemble de biens de nature différente plutôt que pour chacun de ces biens pris individuellement.

Spanish

Save record 2

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