actif loué | immobilisation louée | immobilisation corporelle louée | actif loué en vertu d'un contrat de location-financement | actif loué en vertu d'un contrat de location-acquisition

http://gdt.oqlf.gouv.qc.ca/fic (...) (...) [HTML] [2018-01-01]

http://gdt.oqlf.gouv.qc.ca/fic (...) [HTML] [2018-01-01]

IN-CONTEXT TRANSLATIONS

(4) Where the service life of the improvements is terminable by the action of the lease, the cost of the improvements, less net salvage, shall be spread over the life of the lease by debits to account 423 (Amortization) and concurrent credits to account 37 (Accumulated Amortization — Improvements to Leased Facilities).

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

(4) Lorsque la durée de service des améliorations s’achève avec le bail, le coût des améliorations, moins la récupération nette, est réparti sur la durée de location au moyen de débits du compte 423 (Amortissement) et, simultanément, de crédits au compte 37 (Amortissement accumulé — améliorations aux installations louées).

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

http://laws-lois.justice.gc.ca (...) [HTML] [2014-09-25]

This account shall be credited with amounts written off and concurrently debited to account 423 (Amortization) in respect of improvements to leased facilities, the cost of which is included in account 36 (Improvements to Leased Facilities).

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

Ce compte est crédité des sommes défalquées et simultanément débitées du compte 423 (Amortissement) relativement aux améliorations apportées aux installations louées, dont le coût est inclus au compte 36 (Améliorations aux installations louées).

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

http://laws-lois.justice.gc.ca (...) [HTML] [2014-09-25]

(4) Where the service life of the improvements is terminable by the action of the lease, the cost of the improvements, less net salvage, shall be spread over the life of the lease by debits to account 304 (Amortization) and concurrent credits to account 106 (Accumulated Amortization — Gas Plant).

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

(4) Lorsque la vie utile des améliorations expire en même temps que le bail, le coût des améliorations, moins la récupération nette, doit être réparti sur la durée du bail au moyen de débits portés au compte 304 (Amortissement) et de crédits portés au compte 106 (Amortissement accumulé — installations de gazoduc).

http://laws-lois.justice.gc.ca (...) (...) [HTML] [2014-09-25]

http://laws-lois.justice.gc.ca (...) [HTML] [2014-09-25]

What we are advocating is to revise the Revenue Canada leasing regulations concurrently with accelerated depreciation.

http://www.parl.gc.ca/HousePub (...) (...) [HTML] [2014-09-10]

Ce que nous préconisons, c'est une révision des règlements de Revenu Canada sur le crédit-bail et sur l'amortissement accéléré.

http://www.parl.gc.ca/HousePub (...) (...) [HTML] [2014-09-10]

http://www.parl.gc.ca/HousePub (...) [HTML] [2014-09-10]

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However, it has to be done by revising Revenue Canada leasing regulations concurrently with accelerated depreciation.

http://www.parl.gc.ca/HousePub (...) (...) [HTML] [2014-09-10]

Cependant, il faut procéder avec les règlements de Revenu Canada sur la location à long terme et l'amortissement accéléré.

http://www.parl.gc.ca/HousePub (...) (...) [HTML] [2014-09-10]

http://www.parl.gc.ca/HousePub (...) [HTML] [2014-09-10]

Andere haben gesucht : housing tenancy capital leased asset close-end lease closed-end lease concurrent lease finance lease financial lease financial leasing flat rate lease full maintenance lease full-service lease gross lease house rental housing rent leased asset leased asset under capital lease leased circuit leased line leased tangible capital asset leasing leasing arrangement maintenance lease net lease non participating lease operating lease operating leasing operational lease operational leasing private circuit private leased circuit private leased line property leasing real-estate leasing rental housing rental lease service lease straight lease walk-away lease

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Date index: 2024-02-20