Définition
Sens technique
Depreciation of fixed assets incurred during the given period as a result of normal wear and tear and foreseeable disuse. Note: obsolescence is the loss in value caused by a reduction in the level of desirability and usefulness of goods due to their outmode design and construction.Source
According to Treasury Board of Canada
Thématiques associées
Translations
Review status
Soumis au comité de relecture.