TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

interest during construction [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-07-07

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Interest payable on long-term or short-term debt incurred to finance capital works (e.g. plant or road construction in progress) in a fiscal year. Financing charges, including commitment fees, should also be included.

OBS

IDC is frequently capitalized (or charged to the project cost) until the asset is commissioned or as a capital expenditure item it is transferred to a deferred charges or deferred capital expenditure account.

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
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