TERMIUM Plus®

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

CONTINUOUS PROPERTY GROUP [1 record]

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Alphabetical list of terms

Record 1 1982-03-30

English

Subject field(s)
  • Estimating (Construction)
CONT

In both accounting and appraisal procedures, depreciation methods may be applied to groups of units of properties which consist of a collection of several vintage groups. For accounting purposes, particularly, it is important to know how the several depreciation methods apply to groups of units of mixed ages, or continuous groups, as they are sometimes called. Continuous property groups are the usual type found in the accountant's investment accounts, because these accounts usually do not separate the property by vintages. The depreciation base is therefore composed of the dollar amounts for units of many ages.

French

Domaine(s)
  • Évaluation et estimation (Construction)

Spanish

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