The Government of Canada’s terminology and linguistic data bank.
The pronouncement replaces the dual entry approach, which initially charged direct costs to expense and then reclassified them as an asset, with direct capitalization of initial direct costs as part of the gross investment in the lease. 2, record 1, English, - gross%20investment%20in%20the%20lease
Somme des paiements minimaux exigibles par le bailleur en vertu d'un contrat de location-financement ou de location-vente, majorée de toute valeur résiduelle non garantie revenant au bailleur. 1, record 1, French, - investissement%20brut%20dans%20le%20contrat%20de%20location
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