Traduction de «amortissement actif des vibrations » (Français → Anglais) :

(h) subject to subsection (5), paragraphs (8)(d) and (9)(e) and subsection (10), a depreciation allowance for the depreciable assets of the mine, and for the depreciable assets of any facilities located outside the Northwest Territories that are used for the processing of minerals or processed minerals produced from the mine in an amount not exceeding the undeducted balance of the cost of those depreciable assets at the end of the fiscal year of the mine;

(d) the undeducted balance of the original cost of the mine’s depreciable assets at the end of the fiscal year must be adjusted to exclude an amount equal to the original cost of the depreciable assets used to process minerals or processed minerals not produced from the mine multiplied by the ratio of the costs incurred under paragraphs (1)(a) to (f) during that fiscal year and all prior fiscal years for the processing through those assets of minerals or processed minerals not produced from the mine to the total costs incurred under those paragraphs during that fiscal year and all prior fiscal years for the processing through those asset ...[+++]s of all minerals and processed minerals at the mine.

The Commission services will recommend best practices for direct measurement and supporting documents (e.g.: for capitalised costs: accounting statements accompanied by depreciation policy of the beneficiary as part of its usual accounting principles, showing calculation of the potential use and of the economic life of the asset, and evidence of its actual use for the project; for operating costs: specific explicitly labelled invoice related to the la ...[+++]rge research infrastructure, contract, project time, etc.).

In particular, the consumer's ability to service and fully repay the credit should include consideration of future payments or payment increases needed due to negative amortisation or deferred payments of principal or interest and should be considered in the light of other regular expenditure, debts and other financial commitments as well as income, savings and assets.

4. Regrets that the Court of Auditors identified the need to improve the Agency's asset management; it found, in particular, unexplained differences between the recorded annual and cumulated depreciation and that for internally created intangible assets, accounting procedures and information on costs were not reliable; notes that evidence of a physical inventory of administrative equipment within the required period was lacking;

5. Draws the attention of the Agency to the need to improve its asset management as there are unexplained differences between the recorded annual and cumulated depreciation;