accumulated amortization

Property and equipment are stated at cost, less accumulated amortization.

Capital assets Capital assets are recorded at historical cost less accumulated amortization.

Carrying value is the original cost less accumulated amortization.

The receiving department would record the asset at its original historical cost and accumulated amortization.

Capital and accumulated amortization (in thousands of dollars) 18.

Any asset determined to no longer exist will be removed from the books, along with its related accumulated amortization.

Since the equipment has already been amortized for 5 years, the accumulated amortization must be recorded on the books.

The audit also assessed the methodology used to calculate the accumulated amortization.

The credit is to accumulated amortization to reflect the decrease in the net book value of the asset.

In addition, the Corporation performed a detailed review of the accumulated amortization taken on property and equipment over the past ten years.

Scenario B, entry 7, the object code used to record accumulated amortization has been corrected.

• Entry 4, economic object 7099 has been added as an alternative for the recording of accumulated amortization.

Other assets are stated at cost, less accumulated amortization, which is charged on a straight-line basis over 25 years.

Any write-downs will become part of accumulated amortization.

Book value is the total cost of the asset to the registered charity less accumulated amortization (depreciation).

At cost Less accumulated amortization Other capital assets (note 4):

Capital assets and accumulated amortization 93.

Intangible assets (net of $27.2 million and $21.6 million accumulated amortization, respectively)

This amount includes $179 million in repairables in supply customer accounts with accumulated amortization of $113.5 million.

Accumulated Amortization (in dollars)

Property, plant and equipment, excluding land, transferred to the Agency as at April 1, 1999, are recorded at their estimated historical cost, less accumulated amortization.

Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses.

The breakdown for accumulated amortization must fit into the breakdown required in the Policy on the Capitalization of Assets.

Repairable spares are amortized in accordance with the sum of the accumulated amortization of the equipment platform that they support.

An accumulated amortization loan represents the amount of amortization expense that has been claimed since the acquisition of the asset.