TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A claim by another party, that is increasing with the passage of time or the receipt of service but is not yet enforceable.  3, record 1, English, - accrued%20liability

Record number: 1, Textual support number: 1 OBS

[An accrued liability] arises from the purchase of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for.  3, record 1, English, - accrued%20liability

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Obligation (par exemple des intérêts ou des salaires à payer) qu'une entité contracte avec le passage du temps ou au fur et à mesure qu'elle reçoit un service.  2, record 1, French, - charge%20%C3%A0%20payer

Record number: 1, Textual support number: 1 OBS

Bien que l'obligation ne soit pas encore légalement exécutoire, elle constitue un élément de passif et elle est comptabilisée en fin d'exercice même s'il n'y a pas encore eu ni facturation ni sortie de fonds.  2, record 1, French, - charge%20%C3%A0%20payer

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The amount of a contingent loss should be accrued in the financial statements by a charge to income...  3, record 2, English, - charge%20to%20income

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Action d'inscrire une dépense à titre de charge ou de perte de l'exercice plutôt que de la porter à un compte d'actif, par exemple les frais de recherche engagés au cours de l'exercice.  1, record 2, French, - passation%20en%20charges

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Impairment of desirability or useful life arising from factors external to the property, such as economic forces or environmental changes which affect supply-demand relationships in the market. The term "economic obsolescence" is most widely and traditionally used, but it is something of a misnomer. All elements of accrued depreciation are "economic" in their impact on utility and value. "Locational obsolescence" is preferred terminology because it is descriptive of the condition that leads to a charge for accrued depreciation or diminished utility. This type of obsolescence is generally classified as incurable due to the immobility of property.  2, record 3, English, - economic%20obsolescence

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Perte de valeur due à des influences économiques non favorables qui exercent leur action en dehors d'une structure.  2, record 3, French, - d%C3%A9su%C3%A9tude%20%C3%A9conomique

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Retroactive salaries processed for payment after the close-out of the old-year pay master are charged to the new-year appropriation by the pay system. Based on the pay information provided by Supply and Services Canada, departments are able to identify the portion of the retroactive salaries applicable to each fiscal year. Departments are then required to charge the portion applicable to the old fiscal year to that year's appropriation and to ensure the amounts accrued are deleted from the new-year appropriation.  2, record 4, English, - new%2Dyear%20appropriation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les salaires rétroactifs versés après la date de clôture du fichier principal de paie de l'exercice précédent sont imputés par le système de paie au crédit du nouvel exercice. En examinant les renseignements sur la paie fournis par Approvisionnements et Services Canada, les ministères peuvent identifier la partie des salaires rétroactifs appliquée à chaque exercice. Ils sont ensuite tenus d'imputer la partie applicable à l'exercice précédent au crédit de ce dernier et de détruire la somme en jeu du crédit du nouvel exercice.  2, record 4, French, - cr%C3%A9dit%20du%20nouvel%20exercice

Record 4,  Textual support,  Spanish