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| − | [[Image:Capital Asset rev1.jpg|center|150px|]]
| + | {{cc_Immobilisation}} |
| − | <br>
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| − | <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=1017
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| − | style='width:762.55pt;margin-left:5.4pt;border-collapse:collapse;border:none'>
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| − | <tr>
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| − | <td width=271 style='width:203.6pt;border:solid windowtext 1.0pt;background:
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| − | #FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><b><span style='font-size:
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| − | 9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Capital Asset</span></b></p>
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| − | </td>
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| − | <td width=263 style='width:197.4pt;border:solid windowtext 1.0pt;border-left:
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| − | none;background:#FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><b><span style='font-size:
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| − | 9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Immobilisation</span></b></p>
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| − | </td>
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| − | <td width=401 style='width:300.7pt;border:solid windowtext 1.0pt;border-left:
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| − | none;background:#FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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| − | font-style:normal'>Classe regroupant des informations concernant une
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| − | immobilisation.</span></b></p>
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| − | </td>
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| − | <td width=81 style='width:60.85pt;border:solid windowtext 1.0pt;border-left:
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| − | none;background:#FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 align=center style='text-align:center'><b><span
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| − | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Occurrence</span></b></p>
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| − | </td>
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| − | </tr>
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| − | <td width=271 style='width:203.6pt;border:solid windowtext 1.0pt;border-top:
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| − | none;padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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| − | font-family:"Arial","sans-serif";font-style:normal'>Acquisition: Date Time</span></p>
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| − | </td>
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| − | <td width=263 style='width:197.4pt;border-top:none;border-left:none;
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| − | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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| − | padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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| − | font-family:"Arial","sans-serif";font-style:normal'>Acquisition : Date
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| − | Heure</span></p>
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| − | </td>
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| − | <td width=401 style='width:300.7pt;border-top:none;border-left:none;
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| − | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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| − | padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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| − | font-family:"Arial","sans-serif";font-style:normal'>Indication de la date à
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| − | laquelle est acquis/créé un bien.</span></p>
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| − | </td>
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| − | <td width=81 style='width:60.85pt;border-top:none;border-left:none;
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| − | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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| − | padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 align=center style='text-align:center'><span
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| − | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>0..1</span></p>
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| − | </td>
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| − | </tr>
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| − | <tr>
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| − | <td width=271 style='width:203.6pt;border:solid windowtext 1.0pt;border-top:
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| − | none;padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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| − | font-family:"Arial","sans-serif";font-style:normal'>Value Split: Numeric</span></p>
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| − | </td>
| + | |
| − | <td width=263 style='width:197.4pt;border-top:none;border-left:none;
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| − | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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| − | padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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| − | font-style:normal'>Partage montant : Numérique</span></p>
| + | |
| − | </td>
| + | |
| − | <td width=401 style='width:300.7pt;border-top:none;border-left:none;
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| − | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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| − | padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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| − | font-family:"Arial","sans-serif";font-style:normal'>Nombre de bases
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| − | d'amortissement partageant la valeur de l'acquisition à amortir.</span></p>
| + | |
| − | </td>
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| − | <td width=81 style='width:60.85pt;border-top:none;border-left:none;
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| − | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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| − | padding:0cm 5.4pt 0cm 5.4pt'>
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| − | <p class=Commentaire1 align=center style='text-align:center'><span
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| − | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>0..1</span></p>
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| − | </td>
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| − | </tr>
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| − | </table>
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| − | <br>
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| − | <br>
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| | | | |
| | === Approche contextuelle === | | === Approche contextuelle === |
| | | | |
| − | :➨ '''Écriture comptable''' : voir [[Immobilisation (Accounting Entry)]] | + | :➨ '''Écriture comptable''' : voir [[Immobilisation (AAA Entry Capital Asset)]] |
| − | | + | |
| − |
| + | |
| − | === Observations ===
| + | |
| − | <br>
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| | <br> | | <br> |
| | <br> | | <br> |
| | <span style="color:#118040;">➨</span> [[Core Components|<span style="color:#994C6A;">Retour au sommaire</span>]] | | <span style="color:#118040;">➨</span> [[Core Components|<span style="color:#994C6A;">Retour au sommaire</span>]] |
