Traduction de «Amortissement pour épuisement » (Français → Anglais) :

depletion [ depletion expense ]

depletion expense

diminishing balance method | declining balance method | fixed percentage of declining balance method | reducing balance method

straight-line method | straight line method | constant percentage depreciation method | straight line depreciation | straight-line method of depreciation

diminishing balance method [ declining balance method | diminishing balance method of depreciation | declining balance method of depreciation | reducing balance method | reducing balance method of depreciation | fixed percentage of declining balance method | fixed percentage of declining balance ]

amortisation schedule

amortisation [ amortization | depreciation | tax amortisation | depreciation(UNBIS) ]

accumulated depreciation [ allowance for depreciation | reserve for depreciation | accrued depreciation ]

progressive depreciation method

(f) 33 1/3% of the total of all amounts, each of which is the stated percentage of an amount that became receivable by the taxpayer after April 19, 1983 and in the year and in respect of which the consideration given by the taxpayer was a property (other than a share, depreciable property of a prescribed class or a Canadian resource property) or services the cost of which may reasonably be regarded as having been an expenditure that was included in computing the mining exploration depletion base of the taxpayer or in computing the mining exploration depletion base of a specified predecessor of the taxpayer.

(d) 50% of the total of all amounts, each of which is an amount in respect of a disposition of depreciable property of a prescribed class that is enhanced recovery equipment (other than a disposition of such property that had been used by the taxpayer to any person with whom the taxpayer was not dealing at arm’s length) of the taxpayer after December 11, 1979 and before 1990 and in the year, the capital cost of which was added in computing the supplementary depletion base of the taxpayer or of a person with whom the taxpayer was not dealing at arm’s length or in computing the supplementary depletion base of a predecessor where the taxpay ...[+++]er is a successor corporation to the predecessor, that is equal to the lesser of

(c) 33 1/3% of the total of all amounts, each of which is an amount in respect of a disposition of depreciable property of a prescribed class that is bituminous sands equipment (other than a disposition of such property that had been used by the taxpayer to any person with whom the taxpayer was not dealing at arm’s length) of the taxpayer after December 11, 1979 and before 1990 and in the year, the capital cost of which was added in computing the supplementary depletion base of the taxpayer or of a person with whom the taxpayer was not dealing at arm’s length or in computing the supplementary depletion base of a predecessor where the tax ...[+++]payer is a successor corporation to the predecessor, that is equal to the lesser of

and in respect of which the consideration given by the taxpayer was a property (other than a share, depreciable property of a prescribed class or a Canadian resource property) or services the cost of which may reasonably be regarded as having been an expenditure that was added in computing the earned depletion base of the taxpayer or in computing the earned depletion base of a predecessor where the taxpayer is a successor corporation to the predecessor;