TERMIUM Plus®

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

LAND IMPROVEMENT COST [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2001-07-12

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
DEF

A cost incurred to permanently improve the grading or topography of a piece of land, but does not result in a "work or infrastructure asset" being created. The land improvement cost shall be capitalized if it meets the cost threshold criteria.

French

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

Coûts engagés pour améliorer en permanence le nivellement ou la topographie d'un terrain, mais qui ne donne pas lieu à la création d'un «actif professionnel ou d'une infrastructure». Il faut capitaliser les coûts d'amélioration foncière s'ils répondent aux critères du seuil des coûts.

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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