TERMIUM Plus®

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

ARTICLE DEPENSE [1 record]

Record 1 1997-03-11

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
  • Financial and Budgetary Management
DEF

A classification of expenditure according to its nature, e.g. salaries, wages, material and supplies, construction. Objects are classified as follows: standard object ... reporting object ... sub-reporting object ... economic object ... line object ... asset object ...

OBS

Objects of expenditure comprise 4 categories - Services, Goods, Transfer Payments and Other Expenditures.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
  • Gestion budgétaire et financière
DEF

Classification des dépenses selon leur nature, par exemple traitements, salaires, fournitures et approvisionnements, construction. Les articles sont classés comme suit : article courant [...] article de rapport [...] article de sous-rapport [...] article économique [...] article organique [...] article d'actif [...]

OBS

Les articles de dépenses se divisent en quatre catégories - les services, les biens, les paiements de transfert et les autres dépenses.

Spanish

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