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The Government of Canada’s terminology and linguistic data bank.
INDIRECT COST [2 records]
Record 1 - internal organization data 2017-02-13
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- overhead
1, record 1, English, overhead
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- overhead costs 2, record 1, English, overhead%20costs
correct, plural
- burden 3, record 1, English, burden
correct
- indirect costs 4, record 1, English, indirect%20costs
correct, plural
- oncosts 3, record 1, English, oncosts
correct, plural, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Expenses that are incurred to produce a commodity or render a service, but that cannot conveniently be attributed to individual units of production or service. 5, record 1, English, - overhead
Record 1, Key term(s)
- overhead cost
- indirect cost
- oncost
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- coûts indirects
1, record 1, French, co%C3%BBts%20indirects
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais généraux 2, record 1, French, frais%20g%C3%A9n%C3%A9raux
avoid, see observation, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts qu'il n'est pas possible ou peu pratique d'affecter directement à un produit, un service, une activité ou un autre objet de coût. 2, record 1, French, - co%C3%BBts%20indirects
Record number: 1, Textual support number: 1 OBS
Au Canada, le terme «frais généraux» est souvent utilisé, abusivement, pour désigner les coûts indirects de production, de même que certains coûts directs autres que les matières premières et la main-d'œuvre directe. Ce terme convient mieux pour désigner les charges ne se rattachant à aucune fonction particulière ou que l'on ne peut classer dans une catégorie donnée. 2, record 1, French, - co%C3%BBts%20indirects
Record 1, Key term(s)
- coût indirect
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- gastos indirectos
1, record 1, Spanish, gastos%20indirectos
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- gastos generales 2, record 1, Spanish, gastos%20generales
correct, masculine noun, plural
- costos indirectos 3, record 1, Spanish, costos%20indirectos
masculine noun, plural
Record 1, Textual support, Spanish
Record 1, Key term(s)
- gasto indirecto
- costo indirecto
- coste indirecto
Record 2 - internal organization data 2014-02-13
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- General Medicine, Hygiene and Health
Record 2, Main entry term, English
- indirect cost
1, record 2, English, indirect%20cost
correct, standardized
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
All costs attributed to the value of economic production lost due to disease, a disabling injury or premature death. 1, record 2, English, - indirect%20cost
Record number: 2, Textual support number: 1 OBS
Not to be confused with indirect costs in accounting, where the term refers to overhead costs. 1, record 2, English, - indirect%20cost
Record number: 2, Textual support number: 2 OBS
indirect cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 2, record 2, English, - indirect%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Médecine générale, hygiène et santé
Record 2, Main entry term, French
- coût indirect
1, record 2, French, co%C3%BBt%20indirect
correct, masculine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des coûts attribués à la valeur de la production économique perdue en raison d’une maladie, d’une blessure invalidante ou d’un décès prématuré. 1, record 2, French, - co%C3%BBt%20indirect
Record number: 2, Textual support number: 1 OBS
Ne pas confondre : en comptabilité, le terme «coûts indirects» désigne les frais communs ou généraux (overhead costs). 1, record 2, French, - co%C3%BBt%20indirect
Record number: 2, Textual support number: 2 OBS
coût indirect : terme et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction. 2, record 2, French, - co%C3%BBt%20indirect
Record 2, Spanish
Record 2, Textual support, Spanish
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