TERMIUM Plus®

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INCREMENTAL EXPENDITURES [1 record]

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Record 1 1997-02-19

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
CONT

Double-counting may also occur when a department loans an employee to another department under a secondment or other arrangement.... For these transactions, standard objects 15 and 16 must be used to avoid double-counting. Similarly, interdepartmental charging or recoveries of incremental expenditures or costs will be effected through standard objects 15 and 16.

Key term(s)
  • incremental expenditure

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
CONT

Il y a également possibilité de double comptabilisation quand un ministère prête un employé à un autre ministère dans le cadre d'un accord de détachement, par exemple. [...] Pour ce type d'opération, il faut recourir aux articles courants 15 et 16 afin d'éviter la double comptabilisation. De même, les imputations ou les recouvrements interministériels des dépenses ou frais supplémentaires seront comptabilisés à l'aide des articles courants 15 et 16.

Key term(s)
  • dépense supplémentaire

Spanish

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