TERMIUM Plus®

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

object classification [1 record]

Record 1 1996-11-05

English

Subject field(s)
  • Government Accounting
DEF

A type of classification which accounts for the type or nature of expenditures, the sources of revenues, and the causes of changes to financial claims and obligations.

OBS

To accommodate the need for differing degrees of detail, there are several levels of classification by object. In descending order of aggregation, they are categories; sub-categories; standard objects; reporting objects; sub-reporting objects; economic, source and class objects; and departmental (or line) objects.

French

Domaine(s)
  • Comptabilité publique
DEF

Type de classification qui sert à préciser la nature des dépenses ou la provenance des recettes et, dans le cas des créances et des dettes, les causes de leur augmentation ou de leur diminution.

CONT

Étant donné la diversité des besoins en information, plusieurs niveaux de classification par article sont utilisés. Ils suivent un ordre décroissant d'agrégation de la manière suivante : catégories; sous-catégories; articles courants; articles de rapport; articles de sous-rapport; articles économiques, d'origine et de classification et articles ministériels (ou d'exécution).

Spanish

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