The Government of Canada’s terminology and linguistic data bank.
If a valuation account is deducted from the related asset or liability it is sometimes referred to as a «contra-asset or contra-liability account». 2, record 1, English, - contra%20liability%20account
contra-liability account: Term found under «valuation account». 3, record 1, English, - contra%20liability%20account
Compte dans lequel on enregistre les sommes à défalquer du solde d'un compte de passif, par exemple l'escompte (ou prime) d'émission d'obligations. 1, record 1, French, - compte%20de%20sens%20contraire%20passif
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