TERMIUM Plus®

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prevent environmental damage [1 record]

Record 1 1994-12-06

English

Subject field(s)
  • Environmental Management
CONT

For example, if, at the time of construction or development of a capital asset, it is known that certain equipment is required in order to prevent environmental damage from the operation of the asset, the cost of that equipment is a cost of obtaining the expected benefits from the asset and can therefore be capitalized.

French

Domaine(s)
  • Gestion environnementale
CONT

Par exemple, si au moment de la construction ou du développement d'une immobilisation, on sait qu'il faudra disposer d'un certain équipement pour prévenir les dommages environnementaux susceptibles d'être causés par l'exploitation de cette immobilisation, le coût de cet équipement est un coût engagé pour obtenir les avantages qu'on prévoit tirer de l'actif, et peut de ce fait être capitalisé.

Spanish

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