TERMIUM Plus®

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

REALLOCATE EXPENDITURE [1 record]

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Record 1 2003-09-17

English

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

... Departments initially charge a payment for an expenditure that is common to the whole department, to one responsibility centre or to one area of activity. Subsequently, that expenditure is reallocated on some basis to all or several of the responsibility centres in the department. An example of reallocated expenditures are telephone charges, travel and taxis.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
  • Fiscalité
  • Administration fédérale
DEF

Diviser les dépenses qui s'appliquent à l'ensemble d'un ministère entre plusieurs centres de responsabilité au sein du ministère.

CONT

[...] Les ministères imputent initialement à un centre de responsabilité ou à un secteur d'activité donné des dépenses qui s'appliquent à l'ensemble du ministère, comme les frais de téléphone, de voyage et de taxi. Par la suite, ils répartissent ces dépenses selon certains critères entre tous les centres de responsabilité ou plusieurs de ces centres au sein du ministère.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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