TERMIUM Plus®

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

WHOLE ASSET APPROACH [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-01-30

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
CONT

The whole asset approach considers an asset to be an assembly of connected parts. Costs of all parts would be capitalized and amortized as one asset. For example, a computer network would be considered as one asset.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
CONT

La méthode de l'immobilisation globale envisage le bien comme un assemblage de parties interreliées. Le coût rattaché à toutes les pièces est capitalisé et amorti à titre d'une seule immobilisation. Par exemple, un réseau informatique représenterait une immobilisation globale.

Spanish

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

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