TERMIUM Plus®

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GROSS INVESTMENT LEASE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-21

English

Subject field(s)
  • Financial Accounting
CONT

The pronouncement replaces the dual entry approach, which initially charged direct costs to expense and then reclassified them as an asset, with direct capitalization of initial direct costs as part of the gross investment in the lease.

French

Domaine(s)
  • Comptabilité générale
DEF

Somme des paiements minimaux exigibles par le bailleur en vertu d'un contrat de location-financement ou de location-vente, majorée de toute valeur résiduelle non garantie revenant au bailleur.

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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