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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 OBS

The following situations may be appropriate for the use of memorandum allocations: to record fixed assets which are not included in the accounts of Canada; to record liabilities or reserves such as provisions for declining values in inventories, depreciation, or doubtful accounts; to charge depreciation to responsibility centres; and to record costs charged to other appropriations or fiscal years.  1, fiche 1, Anglais, - memorandum%20allocation

Record number: 1, Textual support number: 2 OBS

allocation: In accounting, allocation is the spreading of an income or expense but not necessarily on a "time" basis.  2, fiche 1, Anglais, - memorandum%20allocation

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 OBS

affectation: Destination, application à un usage déterminé: Affectation (...) d'une somme à telle dépense.  2, fiche 1, Français, - affectation%20pour%20m%C3%A9moire

Fiche 1,  Justifications,  Espagnol