TERMIUM Plus®

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REARRANGEMENT COSTS [1 record]

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Record 1 1998-10-05

English

Subject field(s)
  • Cost Accounting
Key term(s)
  • plant rearrangement costs

French

Domaine(s)
  • Comptabilité analytique
DEF

Frais résultant d'un nouvel aménagement des installations, souvent en un autre lieu, en vue d'en améliorer le rendement, et que l'entreprise peut capitaliser en les ajoutant au coût des biens en cause au même titre que leur coût d'acquisition.

Key term(s)
  • frais de réarrangement

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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