TERMIUM Plus®

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CRITICAL IT ASSET [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-02-27

English

Subject field(s)
  • Target Acquisition
  • Field Artillery
DEF

In artillery, a zone covered by a weapon-locating radar because it contains a critical asset whose loss would jeopardize the mission.

OBS

critical friendly zone; CFZ: designations and definition officially approved by the Army Terminology Panel; designations standardized by NATO.

French

Domaine(s)
  • Acquisition d'objectif
  • Artillerie de campagne
DEF

Dans le contexte de l'artillerie, zone couverte par un radar de repérage d'armes, car elle contient une ressource essentielle dont la perte pourrait sérieusement mettre en péril la mission.

OBS

zone amie clé; ZAC : désignations et définition uniformisées par le Groupe d'experts en terminologie de l'Armée de terre.

OBS

zone amie critique : désignation normalisée par l'OTAN.

Spanish

Save record 1

Record 2 2001-05-31

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière

Spanish

Save record 2

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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