TERMIUM Plus®

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

MINOR CAPITAL [1 record]

Record 1 1997-03-11

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
  • Public Sector Budgeting
DEF

In an operating budget, all capital expenditures not considered to be controlled capital expenditures. Minor capital is the residual after the amount of controlled capital has been established. In accordance with the operating budget principles, these resources would be interchangeable with personnel and goods and services expenditures.

CONT

... the detailed information required in the spring to substantiate departmental proposals will include the following: ... detailed information on all planned capital expenditures less than $1 million, ... and other minor capital expenditures.

Key term(s)
  • minor capital expenditure

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
  • Budget des collectivités publiques
DEF

Dans le contexte du budget de fonctionnement, toutes les dépenses en capital qui ne sont pas considérées comme des dépenses en capital contrôlées. Le facteur dépenses en capital secondaires correspond au montant qui reste après que le montant des dépenses en capital a été décidé. D'après les principes qui sous-tendent le budget de fonctionnement, ces ressources sont censées être interchangeables avec les dépenses touchant le personnel et celles concernant les biens et services.

OBS

Source de «dépenses en capital secondaires» : texte du Bureau du contrôleur général sur la rédaction des budgets.

Key term(s)
  • dépense en capital secondaire
  • dépense mineure secondaire

Spanish

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