TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
non asset under construction [1 record]
Record 1 - internal organization data 2000-11-16
Record 1, English
Record 1, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 1, Main entry term, English
- non asset under construction
1, record 1, English, non%20asset%20under%20construction
correct
Record 1, Abbreviations, English
- Non AUC 1, record 1, English, Non%20AUC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A class of assets used to identify capital asset expenditures for items that are in progress (i.e. construction or development). 1, record 1, English, - non%20asset%20under%20construction
Record number: 1, Textual support number: 1 OBS
The asset values in this asset class will appear separately on the financial statements. When the asset is completed and settled to a final asset class, the values will be moved accordingly. There will not be any depreciation posted to an Asset Under Construction. 1, record 1, English, - non%20asset%20under%20construction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 1, Main entry term, French
- autre qu'une immobilisation en cours
1, record 1, French, autre%20qu%27une%20immobilisation%20en%20cours
correct
Record 1, Abbreviations, French
- autre qu'IEC 1, record 1, French, autre%20qu%27IEC
correct
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Catégorie d'immobilisations servant à désigner des dépenses d'immobilisation pour des articles qui sont en cours (construction ou développement). 1, record 1, French, - autre%20qu%27une%20immobilisation%20en%20cours
Record number: 1, Textual support number: 1 OBS
Les valeurs d'immobilisation pour cette catégorie apparaîtront distinctement dans les états financiers. Quand l'actif est terminé et ramené dans une catégorie d'immobilisation finale, les valeurs sont déplacées en conséquence. Il n'y a pas de comptabilisation d'amortissement pour une immobilisation en cours. 1, record 1, French, - autre%20qu%27une%20immobilisation%20en%20cours
Record 1, Spanish
Record 1, Textual support, Spanish
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