TERMIUM Plus®
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COUT BASE [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- cost base
1, record 1, English, cost%20base
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- prix de base
1, record 1, French, prix%20de%20base
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- base fiscale 2, record 1, French, base%20fiscale
correct, feminine noun, France
- coût de base 2, record 1, French, co%C3%BBt%20de%20base
correct, masculine noun, Belgium, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût historique d'un bien établi selon les dispositions des lois fiscales, utilisé dans le cadre du calcul des gains en capital (plus-values) ou des pertes en capital (moins-values). 2, record 1, French, - prix%20de%20base
Record number: 1, Textual support number: 1 OBS
Terme utilisé dans le cadre du calcul des gains ou des pertes en capital aux fins de l'impôt. 2, record 1, French, - prix%20de%20base
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-02-10
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Real Estate
- Taxation
Record 2, Main entry term, English
- hard cost
1, record 2, English, hard%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Before a decision is made to implement a forced move, PWGSC [Public Works and Government Services Canada] should have a strong business case that would include all hard costs such as cabling, fit-up, and security. 2, record 2, English, - hard%20cost
Record number: 2, Textual support number: 1 OBS
Term usually used in the plural. 3, record 2, English, - hard%20cost
Record number: 2, Textual support number: 2 OBS
Compare with "soft cost". 3, record 2, English, - hard%20cost
Record 2, Key term(s)
- hard costs
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Immobilier
- Fiscalité
Record 2, Main entry term, French
- coût essentiel
1, record 2, French, co%C3%BBt%20essentiel
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût de base 1, record 2, French, co%C3%BBt%20de%20base
correct, masculine noun
- frais essentiels 2, record 2, French, frais%20essentiels
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coûts des éléments fondamentaux (terrain, excavation, matériaux de construction, main-d'œuvre, dans le cas d'un immeuble) entrant dans la composition d'une immobilisation. 3, record 2, French, - co%C3%BBt%20essentiel
Record number: 2, Textual support number: 1 OBS
Ce genre de coût est normalement capitalisé. 4, record 2, French, - co%C3%BBt%20essentiel
Record number: 2, Textual support number: 2 OBS
Termes habituellement utilisés au pluriel. 5, record 2, French, - co%C3%BBt%20essentiel
Record number: 2, Textual support number: 3 OBS
Comparer avec «coût accessoire», «coût périphérique» ou «frais accessoires». 6, record 2, French, - co%C3%BBt%20essentiel
Record 2, Key term(s)
- coûts essentiels, coûts de base
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-12-01
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Foreign Trade
Record 3, Main entry term, English
- baseline costs 1, record 3, English, baseline%20costs
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Key term(s)
- baseline cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Commerce extérieur
Record 3, Main entry term, French
- coûts de base
1, record 3, French, co%C3%BBts%20de%20base
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coûts initiaux 2, record 3, French, co%C3%BBts%20initiaux
masculine noun
- coûts de départ 2, record 3, French, co%C3%BBts%20de%20d%C3%A9part
masculine noun
Record 3, Textual support, French
Record 3, Key term(s)
- coût de base
- coût initial
- coût de départ
Record 3, Spanish
Record 3, Textual support, Spanish
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