TERMIUM Plus®

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

NON-CAPITAL ASSET [1 record]

Record 1 2016-01-29

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Any asset that does not meet the definition of a capital asset.

CONT

Any asset that meets the definition of a non-capital asset shall be expensed rather than capitalized.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Actif qui ne répond pas à la définition d'actif immobilisé.

CONT

Tout actif répondant à la définition d'actif non immobilisé doit être porté aux dépenses au lieu d'être inscrit à l'actif.

Spanish

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