TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Acquisition and production costs are the upper limit for the valuation of an asset in the balance sheet. If the asset is purchased, the purchase cost include all costs pertaining to the purchase plus incidental acquisition costs minus any reductions. If the asset is acquired by in-house production, the production costs include direct and indirect material, direct and indirect labour costs, special direct production costs and appropriate administrative costs (these can be included).  1, record 1, English, - acquisition%20and%20production%20costs

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les coûts d'acquisition et de production constituent la borne supérieure de la valorisation de l'immobilisation dans le bilan. Si l'immobilisation est achetée, le coût d'achat comprend tous les coûts touchant l'achat plus les coûts accessoires moins toute réduction. Si on se procure l'immobilisation au moyen d'une production interne, les coûts de production comprennent les coûts directs et indirects des matériaux, les coûts directs et indirects de la main-d'œuvre, les coûts de production directs spéciaux et les coûts administratifs appropriés (inclusion facultative).  1, record 1, French, - co%C3%BBts%20d%27acquisition%20et%20de%20production

Record 1,  Textual support,  Spanish