TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 OBS

Plant made obsolete or taken out of commission earlier than had been expected at the time of its commissioning. This may happen, for example, when a newer, more technologically advanced process is introduced or when new materials or components are introduced requiring changes in the process. The unamortized residue of costs of such displaced plant is normally taken to a displaced plant account and the amount outstanding after any proceeds from selling the plant is normally written off in annual instalments.  1, fiche 1, Anglais, - displaced%20plant

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol