TERMIUM Plus®

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ACCRUE AS DEBT [1 record]

Record 1 1995-09-14

English

Subject field(s)
  • Government Accounting
CONT

If physical control and title to the goods have not passed to the Crown, only outstanding payments for work-in-process completed to March 31 can be accrued as a debt, and then only if the purchase contract provides for the payment(s).

French

Domaine(s)
  • Comptabilité publique
CONT

Si la garde matérielle et le titre des biens n'ont pas été transmis à l'État, seuls les paiements non réglés pour les travaux en cours achevés le 31 mars peuvent être inscrits comme dette, à la condition que le contrat d'achat prévoit ces paiements.

Spanish

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