TERMIUM Plus®

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

CAPITAL SPENDING [1 record]

Record 1 2011-09-12

English

Subject field(s)
  • Government Accounting
DEF

Charges authorized by a budgetary appropriation for construction or acquisition expenditures expected to yield long-term benefits.

OBS

Capital expenditures normally include the construction or acquisition of items such as land, buildings, works, machinery and equipment.

PHR

Disclosure of capital expenditures.

French

Domaine(s)
  • Comptabilité publique
DEF

Charges autorisées en vertu d'un crédit budgétaire pour des dépenses de construction ou d'acquisition censées produire des avantages à long terme.

OBS

Les dépenses en capital comprennent normalement la construction ou l'acquisition de biens tels que terrains, bâtiments, ouvrages et matériel.

PHR

Déclaration de dépenses en capital.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
DEF

Aquella parte complementaria en que se divide el gasto público, y corresponde a los egresos e inversiones que contribuyen a la formación de capital fijo nuevo o existente para fines productivos, en el que se incluyen los bienes inmuebles, edificios, construcciones civiles, obras públicas, inversiones públicas, maquinaria y equipos productivos, existencias, patentes, derechos y marcas registradas.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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