TERMIUM Plus®

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

DEVELOPMENT COSTS [2 records]

Record 1 2010-11-22

English

Subject field(s)
  • Financial Accounting
  • Advertising
  • The Product (Marketing)
Key term(s)
  • development cost
  • development expense

French

Domaine(s)
  • Comptabilité générale
  • Publicité
  • Produit (Commercialisation)
DEF

Dépenses effectuées pour lancer un nouveau produit.

Key term(s)
  • dépense de mise en valeur

Spanish

Save record 1

Record 2 2010-04-21

English

Subject field(s)
  • Financial Accounting
DEF

[Total] expenditures made in converting research findings or other knowledge into a plan or design for new or substantially improved materials, devices, products, processes, systems or services prior to the beginning of commercial production or use.

French

Domaine(s)
  • Comptabilité générale
DEF

[Ensemble de] dépenses relatives au travail de transposition des découvertes issues de la recherche par la mise en application des résultats ou d'autres connaissances acquises à des projets ou à la conception ou la mise au point de matériaux, d'appareils, de produits, de procédés, de systèmes ou de services nouveaux ou sensiblement améliorés, avant le commencement de l'exploitation commerciale.

Spanish

Save record 2

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