TERMIUM Plus®

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

DEPENSES NETTES CAPITAL [1 record]

Record 1 1999-07-27

English

Subject field(s)
  • Government Accounting
  • Taxation
CONT

Net capital expenditures comprise a government's final capital expenditure (i.e. gross fixed capital formation, plus net purchases of land and intangible assets, plus changes in stocks) and net capital transfers paid (i.e. investment grants, plus unrequited transfers paid by the general government to finance specific items of gross fixed capital formation by other sectors, minus capital taxes and other capital transfers received by the general government).

Key term(s)
  • net capital expenditures

French

Domaine(s)
  • Comptabilité publique
  • Fiscalité
CONT

Les dépenses nettes en capital incluent les dépenses finales en capital des administrations publiques (c'est-à-dire la formation brute de capital fixe, plus les achats nets de terrains et d'actifs incorporels et les variations de stocks) et les transferts nets en capital versés (c'est-à-dire les aides à l'investissement, plus les transferts sans contrepartie versés par les administrations publiques, destinés à financer les opérations expressément désignées de formation brute de capital fixe par d'autres secteurs, moins les impôts en capital et autres transferts en capital perçus par les administrations publiques).

Key term(s)
  • dépenses nettes en capital

Spanish

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