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balancing allowance


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13:39 Nov 5, 2007
This question was closed without grading. Reason: No acceptable answer

English to French translations [PRO]
Law/Patents - Law (general)
English term or phrase: balancing allowance
Voici la définition de ce terme utilisé dans un document décrivant le système fiscal d'un pays : "If an asset that has qualified for wear and tear allowances is sold at a price less than its taw written-down value, a balancing allowance is deductible equal to the difference. Tax written-down value is the initial cost of the asset less capital allowances (déductions pour amortissement) previously deducted." Est-ce "déduction compensatrice" ?
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