TERMIUM Plus®

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OVERDUE OBLIGATION [1 record]

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Record 1 1997-03-11

English

Subject field(s)
  • Finance
  • Government Accounting
CONT

If physical control and title to the goods have not passed to the Crown, only outstanding payments for work-in process completed to March 31 can be accrued as a debt, and then only if the purchase contract provides for the payment(s).

Key term(s)
  • outstanding payment
  • overdue obligation

French

Domaine(s)
  • Finances
  • Comptabilité publique
CONT

Si la garde matérielle et le titre des biens n'ont pas été transmis à l'État, seuls les paiements non réglés pour les travaux en cours achevés le 31 mars peuvent être inscrits comme dette, à la condition que le contrat d'achat prévoit ces paiements.

Key term(s)
  • impayé
  • paiement non réglé

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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