TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
dépréciation [11 records]
Record 1 - internal organization data 2023-10-20
Record 1, English
Record 1, Subject field(s)
- Psychology (General)
- Mental Disorders
Record 1, Main entry term, English
- devaluation
1, record 1, English, devaluation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In psychiatry and psychology, devaluation is a defense mechanism that is just the opposite of idealization. It's used when a person attributes themselves, an object, or another person as completely flawed, worthless, or as having exaggerated negative qualities. 2, record 1, English, - devaluation
Record 1, French
Record 1, Domaine(s)
- Psychologie (Généralités)
- Troubles mentaux
Record 1, Main entry term, French
- dépréciation
1, record 1, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Mécanisme par lequel la personne s'attribue - ou attribue à autrui - des défauts exagérés. 2, record 1, French, - d%C3%A9pr%C3%A9ciation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Psicología (Generalidades)
- Trastornos mentales
Record 1, Main entry term, Spanish
- devaluación
1, record 1, Spanish, devaluaci%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Mecanismo de defensa consistente en atribuir a si mismo o a los otros cualidades negativas cuando se entra en contacto con conflictos emocionales. 1, record 1, Spanish, - devaluaci%C3%B3n
Record 2 - internal organization data 2011-10-06
Record 2, English
Record 2, Subject field(s)
- Currency and Foreign Exchange
- Foreign Trade
Record 2, Main entry term, English
- currency depreciation
1, record 2, English, currency%20depreciation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- depreciation 2, record 2, English, depreciation
correct
- depreciation of currency 3, record 2, English, depreciation%20of%20currency
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A fall in the value of a currency brought about by a decline in demand for that currency in relation to supply. 2, record 2, English, - currency%20depreciation
Record number: 2, Textual support number: 1 PHR
depreciation of the Canadian currency. 4, record 2, English, - currency%20depreciation
Record number: 2, Textual support number: 1 OBS
Not to be confused with devaluation. 2, record 2, English, - currency%20depreciation
Record 2, French
Record 2, Domaine(s)
- Politique monétaire et marché des changes
- Commerce extérieur
Record 2, Main entry term, French
- dépréciation monétaire
1, record 2, French, d%C3%A9pr%C3%A9ciation%20mon%C3%A9taire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- dépréciation de la monnaie 2, record 2, French, d%C3%A9pr%C3%A9ciation%20de%20la%20monnaie
correct, feminine noun
- dépréciation 3, record 2, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Réduction du pouvoir d'achat de la monnaie par suite, sur le plan interne, de la hausse générale des prix et sur le plan externe, de la détérioration des termes du change. 3, record 2, French, - d%C3%A9pr%C3%A9ciation%20mon%C3%A9taire
Record number: 2, Textual support number: 1 OBS
Il ne faut pas confondre dépréciation et dévaluation. 3, record 2, French, - d%C3%A9pr%C3%A9ciation%20mon%C3%A9taire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Política monetaria y mercado de cambios
- Comercio exterior
Record 2, Main entry term, Spanish
- depreciación monetaria
1, record 2, Spanish, depreciaci%C3%B3n%20monetaria
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- depreciación 2, record 2, Spanish, depreciaci%C3%B3n
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Pérdida del poder adquisitivo de una moneda, que se constata en el mercado interno a raíz de la inflación, y que se propaga al exterior por el deterioro del valor de cambio respecto a otras monedas. 1, record 2, Spanish, - depreciaci%C3%B3n%20monetaria
Record number: 2, Textual support number: 1 OBS
El término depreciación se suele reservar al deterioro continuado, y la expresión devaluación a una alteración brusca en el tipo de cambio. 3, record 2, Spanish, - depreciaci%C3%B3n%20monetaria
Record number: 2, Textual support number: 2 OBS
depreciación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - depreciaci%C3%B3n%20monetaria
Record 3 - internal organization data 2008-03-04
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- allowance
1, record 3, English, allowance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- write-down 2, record 3, English, write%2Ddown
correct
- writedown 3, record 3, English, writedown
correct, noun
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A deduction from the recorded value of assets to reduce them to estimated realizable value. 4, record 3, English, - allowance
Record 3, Key term(s)
- write down
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- réduction de valeur
1, record 3, French, r%C3%A9duction%20de%20valeur
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- dépréciation 1, record 3, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
- amoindrissement de valeur 1, record 3, French, amoindrissement%20de%20valeur
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Réduction opérée sur la valeur comptable d'un bien afin d'en déterminer la valeur de réalisation approximative. 1, record 3, French, - r%C3%A9duction%20de%20valeur
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
Record 3, Main entry term, Spanish
- reducción del valor
1, record 3, Spanish, reducci%C3%B3n%20del%20valor
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Rebaja del valor contable de un activo como reconocimiento de una pérdida de valor parcial. Los activos deben estar contabilizados al menor del valor de adquisición o del de mercado, por lo que si éste es inferior hay que ajustar el valor contable. Si el saneamiento tiene que ser por el valor total se suele emplear la expresión llevar a pérdidas y ganancias. 1, record 3, Spanish, - reducci%C3%B3n%20del%20valor
Record number: 3, Textual support number: 1 OBS
reducción del valor: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 3, Spanish, - reducci%C3%B3n%20del%20valor
Record 4 - internal organization data 2007-02-19
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- depreciation
1, record 4, English, depreciation
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The expense in an accounting period arising from the application of depreciation accounting. 2, record 4, English, - depreciation
Record number: 4, Textual support number: 1 OBS
Depreciation accounting: An accounting procedure in which the cost or other recorded value of a fixed asset less any estimated value on disposal is distributed over its useful life in a systematic and rational manner. It is a process of allocation, not valuation. 2, record 4, English, - depreciation
Record number: 4, Textual support number: 2 OBS
Compare to "capital cost allowance". 3, record 4, English, - depreciation
Record number: 4, Textual support number: 1 PHR
Depreciation of inventory. 4, record 4, English, - depreciation
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- amortissement
1, record 4, French, amortissement
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- amortissement pour dépréciation 2, record 4, French, amortissement%20pour%20d%C3%A9pr%C3%A9ciation
correct, masculine noun
- amortissement comptable 1, record 4, French, amortissement%20comptable
correct, see observation, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Constatation comptable, faite de manière logique et systématique, d'un amoindrissement du potentiel de service d'une immobilisation corporelle résultant de l'usure due à l'usage ou à l'écoulement du temps, de l'obsolescence technologique ou commerciale, ou de toute autre cause. 1, record 4, French, - amortissement
Record number: 4, Textual support number: 1 OBS
L'expression «amortissement comptable» s'emploie le plus souvent par opposition à l'«amortissement fiscal». 1, record 4, French, - amortissement
Record number: 4, Textual support number: 1 PHR
Amortissement de l'inventaire. 3, record 4, French, - amortissement
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- depreciación
1, record 4, Spanish, depreciaci%C3%B3n
feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- amortización 1, record 4, Spanish, amortizaci%C3%B3n
feminine noun
Record 4, Textual support, Spanish
Record 5 - internal organization data 2006-10-10
Record 5, English
Record 5, Subject field(s)
- Psychology (General)
Record 5, Main entry term, English
- underestimate 1, record 5, English, underestimate
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Psychologie (Généralités)
Record 5, Main entry term, French
- sous-évaluation
1, record 5, French, sous%2D%C3%A9valuation
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- dépréciation 1, record 5, French, d%C3%A9pr%C3%A9ciation
feminine noun
- dévalorisation 1, record 5, French, d%C3%A9valorisation
feminine noun
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2006-06-08
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 6, Main entry term, English
- valuation allowance
1, record 6, English, valuation%20allowance
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- allowance for impairment 2, record 6, English, allowance%20for%20impairment
correct
- provision for impairment 2, record 6, English, provision%20for%20impairment
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
An amount set up to recognize the diminution in value of a recorded financial asset, because it is either partially or totally unrecoverable or recoverable only through future appropriations. 3, record 6, English, - valuation%20allowance
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 6, Main entry term, French
- provision pour moins-value
1, record 6, French, provision%20pour%20moins%2Dvalue
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- provision pour dépréciation 1, record 6, French, provision%20pour%20d%C3%A9pr%C3%A9ciation
correct, feminine noun
- réduction de valeur 2, record 6, French, r%C3%A9duction%20de%20valeur
correct, feminine noun, Belgium
- moins-value 2, record 6, French, moins%2Dvalue
correct, see observation, feminine noun
- dépréciation 2, record 6, French, d%C3%A9pr%C3%A9ciation
correct, see observation, feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Montant estimatif dont on a réduit le solde d'un élément d'actif ayant perdu de la valeur et qui est constaté dans un compte de contrepartie de l'élément d'actif en cause. 2, record 6, French, - provision%20pour%20moins%2Dvalue
Record number: 6, Textual support number: 1 OBS
Le poste présentant ce montant peut aussi porter le nom de «moins-value» ou de «dépréciation». 2, record 6, French, - provision%20pour%20moins%2Dvalue
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2004-03-15
Record 7, English
Record 7, Subject field(s)
- Accounting
Record 7, Main entry term, English
- wear and tear
1, record 7, English, wear%20and%20tear
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- rust-out 2, record 7, English, rust%2Dout
noun
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
Physical deterioration of a fixed asset through use or exposure to the elements. 3, record 7, English, - wear%20and%20tear
Record number: 7, Textual support number: 1 OBS
Compare with "obsolescence". 4, record 7, English, - wear%20and%20tear
Record 7, French
Record 7, Domaine(s)
- Comptabilité
Record 7, Main entry term, French
- usure
1, record 7, French, usure
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- dépréciation 1, record 7, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
- dépréciation physique 1, record 7, French, d%C3%A9pr%C3%A9ciation%20physique
correct, feminine noun
- détérioration 1, record 7, French, d%C3%A9t%C3%A9rioration
correct, feminine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Détérioration matérielle d'un bien provenant d'une cause naturelle ou de l'usage que l'on en fait. 1, record 7, French, - usure
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Contabilidad
Record 7, Main entry term, Spanish
- uso y desgaste
1, record 7, Spanish, uso%20y%20desgaste
correct, masculine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
- desgaste 2, record 7, Spanish, desgaste
masculine noun
Record 7, Textual support, Spanish
Record number: 7, Textual support number: 1 DEF
Parte de depreciación atribuible al uso ordinario, falta de uso, transcurso del tiempo y acción de los elementos. 1, record 7, Spanish, - uso%20y%20desgaste
Record 8 - internal organization data 2003-01-28
Record 8, English
Record 8, Subject field(s)
- Financial Accounting
- Real Estate
- Federal Administration
- Economic Planning
Record 8, Main entry term, English
- depreciation
1, record 8, English, depreciation
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
The continual reduction in the service capacity of fixed assets arising from normal wear and tear that cannot be prevented by maintenance practices and, in some cases, from anticipated obsolescence. 2, record 8, English, - depreciation
Record 8, French
Record 8, Domaine(s)
- Comptabilité générale
- Immobilier
- Administration fédérale
- Planification économique
Record 8, Main entry term, French
- dépréciation
1, record 8, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Perte de valeur subie par un bien, attribuable à des phénomènes purement techniques (dépréciation physique ou usure) consécutifs à l'utilisation du bien ou à l'action du milieu, ou à des phénomènes d'origine économique (dépréciation fonctionnelle ou obsolescence), comme le progrès technique et les changements de comportement des acheteurs. 2, record 8, French, - d%C3%A9pr%C3%A9ciation
Record number: 8, Textual support number: 1 OBS
Si la dépréciation physique est relativement certaine, la dépréciation fonctionnelle est parfois très aléatoire. 2, record 8, French, - d%C3%A9pr%C3%A9ciation
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Contabilidad general
- Bienes raíces
- Administración federal
- Planificación económica
Record 8, Main entry term, Spanish
- depreciación
1, record 8, Spanish, depreciaci%C3%B3n
correct, feminine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record number: 8, Textual support number: 1 DEF
Reducción anticipada del valor de un activo con el paso del tiempo producida por el uso físico o la obsolescencia. 2, record 8, Spanish, - depreciaci%C3%B3n
Record number: 8, Textual support number: 1 OBS
depreciación: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 8, Spanish, - depreciaci%C3%B3n
Record 9 - internal organization data 2001-01-17
Record 9, English
Record 9, Subject field(s)
- Insurance
Record 9, Main entry term, English
- depreciation
1, record 9, English, depreciation
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- devaluation 2, record 9, English, devaluation
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
The difference between the value own and a reduced value at any subsequent time. 3, record 9, English, - depreciation
Record 9, French
Record 9, Domaine(s)
- Assurances
Record 9, Main entry term, French
- dépréciation
1, record 9, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- vétusté 2, record 9, French, v%C3%A9tust%C3%A9
correct, see observation, feminine noun
- dévaluation 3, record 9, French, d%C3%A9valuation
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Diminution de valeur. 2, record 9, French, - d%C3%A9pr%C3%A9ciation
Record number: 9, Textual support number: 1 OBS
Lorsque cette dépréciation est due à l'âge, on peut aussi employer le terme "vétusté". 2, record 9, French, - d%C3%A9pr%C3%A9ciation
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Seguros
Record 9, Main entry term, Spanish
- depreciación
1, record 9, Spanish, depreciaci%C3%B3n
correct, feminine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
- devaluación 1, record 9, Spanish, devaluaci%C3%B3n
correct, feminine noun
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 DEF
Disminución del valor que sufre el objeto asegurado a consecuencia, normalmente, del simple transcurso del tiempo. 1, record 9, Spanish, - depreciaci%C3%B3n
Record 10 - internal organization data 2000-11-20
Record 10, English
Record 10, Subject field(s)
- Lighting
Record 10, Main entry term, English
- depreciation
1, record 10, English, depreciation
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
A deficiency of standard incandescent lamps has been lumen depreciation over lamp life. 1, record 10, English, - depreciation
Record 10, French
Record 10, Domaine(s)
- Éclairage
Record 10, Main entry term, French
- dépréciation
1, record 10, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Réduction de l'efficacité lumineuse en raison du vieillissement de la lampe. 2, record 10, French, - d%C3%A9pr%C3%A9ciation
Record number: 10, Textual support number: 1 CONT
Il faut aussi tenir compte de la durée d'utilisation de l'appareil d'éclairage, de la dépréciation en lumens, du rendu des couleurs, de l'éblouissement et de la lumière totale diffusée par le luminaire. 3, record 10, French, - d%C3%A9pr%C3%A9ciation
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1984-02-14
Record 11, English
Record 11, Subject field(s)
- Stock Exchange
- Investment
Record 11, Main entry term, English
- depreciation 1, record 11, English, depreciation
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
depreciation in the prices of shares. 2, record 11, English, - depreciation
Record number: 11, Textual support number: 1 OBS
depreciation: ... loss of value. 3, record 11, English, - depreciation
Record 11, French
Record 11, Domaine(s)
- Bourse
- Investissements et placements
Record 11, Main entry term, French
- moins-value
1, record 11, French, moins%2Dvalue
feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 CONT
moins-value sur les cours des actions. 2, record 11, French, - moins%2Dvalue
Record number: 11, Textual support number: 1 OBS
moins-value : Diminution de la valeur d'une chose; perte de valeur. 3, record 11, French, - moins%2Dvalue
Record 11, Spanish
Record 11, Textual support, Spanish
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