TERMIUM Plus®

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

GROSS INVESTMENT LEASE [1 record]

Record 1 2006-11-21

English

Subject field(s)
  • Financial Accounting
CONT

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.

French

Domaine(s)
  • Comptabilité générale
DEF

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.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Works and Government Services Canada, 2020
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

A collection of writing tools that cover the many facets of English and French grammar, style and usage.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: