mise au rancart
- Domaine
-
- gestion
- Date
Définition :
Action de réformer un bien, c'est-à-dire de le retirer du service parce qu'il est devenu impropre, trop vieux ou démodé.
Termes :
- mise au rancart n. f.
- abandon n. m.
- mise à la réforme n. f.
- réforme n. f.
Traductions
-
anglais
Date :Définition
The removal of a fixed asset from service, following its sale or the end of its productive life, accompanied by the necessary adjustment of fixed asset and depreciation-reserve accounts.
Those accounting transactions which reflect the removal of property from service, whether or not in the course of replacement.Note :
Retirement occurs when plant investment is credited to the asset account and debited to accumulated depreciation. In most accounts retirement occurs at the time of removal of the plant from an individual location although the material may be recovered for reuse.
Terme :
- retirement