TERMIUM Plus®

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

CAPITAL ITEM [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-26

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

Item included in the assets section of a balance sheet of an entity ... that is written off (depreciated) over more than one accounting period.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Élément que l'entité doit porter au débit d'un compte d'actif plutôt que d'un compte de résultats.

Spanish

Save record 1

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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