TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
asset under construction [2 records]
Record 1 - internal organization data 2001-07-12
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 1, Main entry term, English
- asset under construction
1, record 1, English, asset%20under%20construction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The construction or development in progress for a project which spans more than one fiscal year. Determining when a tangible capital asset is ready for productive use (ie., substantially complete) depends on productive capacity, occupancy level, or the passage of time. Abandoned projects must be written-off immediately. 2, record 1, English, - asset%20under%20construction
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 1, Main entry term, French
- actif en construction
1, record 1, French, actif%20en%20construction
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Construction ou mise en valeur d'un projet qui se déroule sur plus d'une année financière. La détermination du moment où une immobilisation corporelle est prête à une utilisation productive (c.-à-d. quasiment prête) dépend de la capacité de production, du niveau d'occupation ou du temps écoulé. Les projets abandonnés doivent être radiés sur le champ. 2, record 1, French, - actif%20en%20construction
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2000-11-16
Record 2, English
Record 2, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 2, Main entry term, English
- asset under construction
1, record 2, English, asset%20under%20construction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Class of assets used to identify capital asset expenditures for items that are in progress. 1, record 2, English, - asset%20under%20construction
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 2, Main entry term, French
- immobilisation en cours
1, record 2, French, immobilisation%20en%20cours
correct, feminine noun
Record 2, Abbreviations, French
- IEC 1, record 2, French, IEC
correct
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Catégorie d'immobilisation servant à désigner des dépenses d'immobilisation pour les articles qui sont en cours. 1, record 2, French, - immobilisation%20en%20cours
Record 2, Spanish
Record 2, Textual support, Spanish
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