TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
capital cost [3 records]
Record 1 - internal organization data 2015-10-15
Record 1, English
Record 1, Subject field(s)
- Investment
- Real Estate
Record 1, Main entry term, English
- capital cost
1, record 1, English, capital%20cost
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The cost of an item that remains useful beyond the acquisition period. 2, record 1, English, - capital%20cost
Record number: 1, Textual support number: 1 CONT
... while businesses would welcome the installation of remote terminal systems on their premises by the deposit-taking institutions, particularly if the latter pay part or all of the capital costs, they will probably want to use the terminals to capture more than just value data. 3, record 1, English, - capital%20cost
Record number: 1, Textual support number: 1 OBS
Capital costs include depreciable property, such as tangible capital assets (physical infrastructure and equipment, for example), as well as non-depreciable assets, such as land. 2, record 1, English, - capital%20cost
Record number: 1, Textual support number: 2 OBS
capital cost: term used by Parks Canada. 4, record 1, English, - capital%20cost
Record number: 1, Textual support number: 3 OBS
capital cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 5, record 1, English, - capital%20cost
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Immobilier
Record 1, Main entry term, French
- coût en capital
1, record 1, French, co%C3%BBt%20en%20capital
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût d'investissements 2, record 1, French, co%C3%BBt%20d%27investissements
correct, masculine noun, standardized
- coût d'investissement 3, record 1, French, co%C3%BBt%20d%27investissement
correct, masculine noun, standardized
- frais d'investissements 4, record 1, French, frais%20d%27investissements
correct, masculine noun
- frais d'investissement 5, record 1, French, frais%20d%27investissement
correct, masculine noun
- coût d'immobilisation 6, record 1, French, co%C3%BBt%20d%27immobilisation
correct, masculine noun
- coût d'immobilisations 7, record 1, French, co%C3%BBt%20d%27immobilisations
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût d'un bien qui demeure utile au-delà de la période d’acquisition. 2, record 1, French, - co%C3%BBt%20en%20capital
Record number: 1, Textual support number: 1 CONT
[...] alors que les entreprises accueilleraient avec plaisir dans leurs locaux l'installation par les institutions de dépôts de systèmes de terminaux télécommandés, surtout si ces dernières défrayent une partie ou la totalité des coûts d'immobilisation, elles voudront probablement s'en servir pour emmagasiner des données autres que les données sur la valeur. 8, record 1, French, - co%C3%BBt%20en%20capital
Record number: 1, Textual support number: 1 OBS
Les coûts en capital comprennent les biens amortissables comme les immobilisations (les infrastructures matérielles et l'équipement, par exemple) ainsi que les biens non amortissables comme les terrains. 2, record 1, French, - co%C3%BBt%20en%20capital
Record number: 1, Textual support number: 2 OBS
coûts d'immobilisation : terme en usage à Parcs Canada. 9, record 1, French, - co%C3%BBt%20en%20capital
Record number: 1, Textual support number: 3 OBS
coût en capital; coût d'investissements; coût d'investissement : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction. 10, record 1, French, - co%C3%BBt%20en%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Inversiones
- Bienes raíces
Record 1, Main entry term, Spanish
- costo de inversión
1, record 1, Spanish, costo%20de%20inversi%C3%B3n
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 1, Key term(s)
- costos de inversión
Record 2 - internal organization data 2011-08-31
Record 2, English
Record 2, Subject field(s)
- Aboriginal Law
Record 2, Main entry term, English
- capital costs
1, record 2, English, capital%20costs
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
... expenditures for designing, procuring, constructing and installing all buildings, housing, machinery and equipment and infrastructure associated with a project, including any such costs incurred outside of the Nunavut Settlement Area in relation to the project. 1, record 2, English, - capital%20costs
Record number: 2, Textual support number: 1 OBS
[This definition] shall not include financing costs. 1, record 2, English, - capital%20costs
Record number: 2, Textual support number: 2 OBS
capital costs: term usually used in the plural in this agreement. 2, record 2, English, - capital%20costs
Record number: 2, Textual support number: 3 OBS
capital costs: term and definition taken from the Agreement between the Inuit of the Nunavut Settlement Area and Her Majesty the Queen in right of Canada. 2, record 2, English, - capital%20costs
Record 2, Key term(s)
- capital cost
Record 2, French
Record 2, Domaine(s)
- Droit autochtone
Record 2, Main entry term, French
- dépenses en immobilisations
1, record 2, French, d%C3%A9penses%20en%20immobilisations
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dépenses engagées pour la conception, l'acquisition, la construction et l'installation, selon le cas, des bâtiments, logements, machines, équipements et infrastructures se rapportant à un projet, y compris les dépenses de cette nature qui sont engagées à l'extérieur de la région du Nunavut à l'égard de ce projet. 1, record 2, French, - d%C3%A9penses%20en%20immobilisations
Record number: 2, Textual support number: 1 OBS
Ne sont pas toutefois compris dans la présente définition les frais de financement. 1, record 2, French, - d%C3%A9penses%20en%20immobilisations
Record number: 2, Textual support number: 2 OBS
dépenses en immobilisation : terme utilisé habituellement au pluriel dans cette entente. 2, record 2, French, - d%C3%A9penses%20en%20immobilisations
Record number: 2, Textual support number: 3 OBS
dépenses en immobilisations : terme, définition et première observation relevés dans l'Accord entre les Inuit de la région du Nunavut et Sa Majesté la Reine du chef du Canada (1993). 2, record 2, French, - d%C3%A9penses%20en%20immobilisations
Record number: 2, Textual support number: 4 OBS
En 2008, le Bureau de la traduction a recommandé l'accord en genre et en nombre des termes «Inuit» (nom propre) et «inuit» (adjectif). 3, record 2, French, - d%C3%A9penses%20en%20immobilisations
Record 2, Key term(s)
- dépense en immobilisations
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-07-29
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- capital cost
1, record 3, English, capital%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The cost of an asset with a life of more than one year. 2, record 3, English, - capital%20cost
Record number: 3, Textual support number: 1 OBS
Capital costs usually relate to capital assets that are purchased for future use over several accounting periods. 2, record 3, English, - capital%20cost
Record number: 3, Textual support number: 2 OBS
Capital cost is the amount on which [taxpayers] first claim CCA [capital cost allowance]. Generally, the capital cost of the property is what [is paid] for it. Capital cost also includes items such as delivery charges, the GST [goods and service tax] and provincial sales tax, or HST [harmonized sales tax]. 3, record 3, English, - capital%20cost
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- coût en capital
1, record 3, French, co%C3%BBt%20en%20capital
correct, masculine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- base fiscale d'amortissement 2, record 3, French, base%20fiscale%20d%27amortissement
correct, feminine noun, Belgium, France
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Coût d'un que le contribuable peut déduire par voie d'amortissement fiscal. 2, record 3, French, - co%C3%BBt%20en%20capital
Record number: 3, Textual support number: 1 OBS
Les coûts en capital se rapportent habituellement aux immobilisations qui sont acquises aux fins d'utilisation ultérieure pendant plusieurs périodes comptables. 3, record 3, French, - co%C3%BBt%20en%20capital
Record 3, Spanish
Record 3, Textual support, Spanish
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