TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
CAPITAL RECOVERY [27 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- cumulative enhanced recovery capital expense
1, record 1, English, cumulative%20enhanced%20recovery%20capital%20expense
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- frais d'immobilisation cumulatifs pour la récupération assistée
1, record 1, French, frais%20d%27immobilisation%20cumulatifs%20pour%20la%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- cumulative enhanced recovery capital expense deduction
1, record 2, English, cumulative%20enhanced%20recovery%20capital%20expense%20deduction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- CERCE deduction 1, record 2, English, CERCE%20deduction
correct
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- déduction pour frais d'immobilisation cumulatifs pour récupération assistée
1, record 2, French, d%C3%A9duction%20pour%20frais%20d%27immobilisation%20cumulatifs%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-01-04
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
Record 3, Main entry term, English
- capital reconstruction 1, record 3, English, capital%20reconstruction
Record 3, Abbreviations, English
Record 3, Synonyms, English
- capital recovery 1, record 3, English, capital%20recovery
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
capital reconstruction; capital recovery : terms extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 3, English, - capital%20reconstruction
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
Record 3, Main entry term, French
- reconstitution du capital
1, record 3, French, reconstitution%20du%20capital
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
reconstitution du capital : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 3, French, - reconstitution%20du%20capital
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2016-03-11
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
Record 4, Main entry term, English
- fast track 1, record 4, English, fast%20track
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
There will be no red tape and no delays(with regards to Special Recovery Capital Projects). All projects are being put on a "fast track" to ensure that they start on time, progress as planned, and are completed as quickly as possible. 1, record 4, English, - fast%20track
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
Record 4, Main entry term, French
- voie express
1, record 4, French, voie%20express
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Il n'y aura ni délais, ni cafouillages. Tous les projets seront mis sur une "voie express" pour qu'ils démarrent à temps, progressent conformément aux plans et soient achevés le plus vite possible. 1, record 4, French, - voie%20express
Record number: 4, Textual support number: 1 OBS
Express : Qui assure un service, une liaison rapide [...] 2, record 4, French, - voie%20express
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 4, Main entry term, Spanish
- vía rápida
1, record 4, Spanish, v%C3%ADa%20r%C3%A1pida
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- vía expedita 1, record 4, Spanish, v%C3%ADa%20expedita
correct, feminine noun
Record 4, Textual support, Spanish
Record 5 - internal organization data 2016-03-07
Record 5, English
Record 5, Subject field(s)
- Titles of Programs and Courses
Record 5, Main entry term, English
- Special Recovery Capital Projects
1, record 5, English, Special%20Recovery%20Capital%20Projects
correct, Canada
Record 5, Abbreviations, English
- SRCP 1, record 5, English, SRCP
correct, Canada
Record 5, Synonyms, English
- Special Recovery Projects 1, record 5, English, Special%20Recovery%20Projects
correct, Canada
Record 5, Key term(s)
- Special Recovery Capital Project
- Special Recovery Project
Record 5, French
Record 5, Domaine(s)
- Titres de programmes et de cours
Record 5, Main entry term, French
- Projets spéciaux de relance
1, record 5, French, Projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada
Record 5, Abbreviations, French
- PSR 1, record 5, French, PSR
correct, Canada
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Key term(s)
- Projet spécial de relance
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2007-01-18
Record 6, English
Record 6, Subject field(s)
- Taxation
- Real Estate
Record 6, Main entry term, English
- recovery of capital cost allowance
1, record 6, English, recovery%20of%20capital%20cost%20allowance
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Recapture of capital cost allowance (CCA) occurs when the sale of the assets causes the UCC [undepreciated capital cost] balance of the class to fall below zero (i.e. a negative balance is created in the class). This means the assets have not depreciated ... Therefore the difference must be "recaptured" and reported as income. 2, record 6, English, - recovery%20of%20capital%20cost%20allowance
Record 6, French
Record 6, Domaine(s)
- Fiscalité
- Immobilier
Record 6, Main entry term, French
- récupération de la déduction pour amortissement
1, record 6, French, r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
La récupération de la déduction pour amortissement (DPA) se produit lorsque la vente des biens amène le solde de la FNACC [fraction non amortie du coût en capital de la catégorie sous zéro (c'est-à-dire qu'un solde négatif est produit dans la catégorie). Cela signifie que l'amortissement des biens, en réalité, n'est pas aussi élevé [...] par conséquent, la différence doit être «récupérée» et déclarée en tant que revenu. 2, record 6, French, - r%C3%A9cup%C3%A9ration%20de%20la%20d%C3%A9duction%20pour%20amortissement
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2005-02-15
Record 7, English
Record 7, Subject field(s)
- Petroleum Technology - Equipment
- Photoelectricity and Electron Optics
Record 7, Main entry term, English
- intelligent well technology
1, record 7, English, intelligent%20well%20technology
correct
Record 7, Abbreviations, English
- IWT 2, record 7, English, IWT
correct
Record 7, Synonyms, English
- smart-well technology 3, record 7, English, smart%2Dwell%20technology
correct
- intelligent well control technology 4, record 7, English, intelligent%20well%20control%20technology
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
Technology that combines sensors and remote control to detect production problems and solve them without costly well intervention. 5, record 7, English, - intelligent%20well%20technology
Record number: 7, Textual support number: 1 CONT
... with advancements in material science, electronics, and data acquisition and processing, we have seen the use of sensors in oil well production turn in to what is now being referred to as "smart-well technology." With sensors located downhole (below ground), above ground, in the storage tanks, and even on the pump motors to detect low frequency vibrations that can indicate potential wear, "smart" is exactly what these wells are becoming. ... There are a variety of sensors currently used for downhole monitoring ranging from fiber optic to acoustic to quartz crystal sensors. 6, record 7, English, - intelligent%20well%20technology
Record number: 7, Textual support number: 2 CONT
Representing a step-change in intelligent well control technology, the new multi-drop capability for hydraulic, downhole flow control valves supports the industry's overall objectives. These include improving reservoir recovery, and removing complexity and operating capital for future interventions. They also include... effective monitoring and control for production management. 4, record 7, English, - intelligent%20well%20technology
Record number: 7, Textual support number: 1 OBS
Much has been ... written about intelligent well technology (IWT), but not everyone agrees as to what constitutes an intelligent well (IW). Some feel that merely the use of permanent downhole gauges (PDGs) that monitor and collect wellbore and/or reservoir data, constitutes an IW. Then there are others who believe that use of simple hydraulic-controlled, remote-operated, downhole-flow-control devices with only on/off position control but no downhole monitoring, should be considered an IW. A definition accepted .... among others, is that an IW installation is one that includes all of the following capabilities: Monitoring: The ability to monitor wellbore and/or reservoir characteristics in real time; Optimization: Analyze the data from monitoring, and pro-actively adjust flow regimes from multiple zones or laterals; Flow control: Utilization of remotely operated downhole-flow-control devices ... for adjustment of flow regimes. 2, record 7, English, - intelligent%20well%20technology
Record number: 7, Textual support number: 2 OBS
The development of intelligent well technology began in the late 1980s. New downhole technology to better monitor and control production without intervention was seen as a solution to maximize the potential of aging reservoirs. Applications for permanent seismic sensing as a reservoir optimization tool grew out of conventional borehole seismic techniques that have been used for many years. 7, record 7, English, - intelligent%20well%20technology
Record 7, Key term(s)
- smart well technology
Record 7, French
Record 7, Domaine(s)
- Appareillage (Technologie pétrolière)
- Photo-électricité et optique électronique
Record 7, Main entry term, French
- technologie des puits intelligents
1, record 7, French, technologie%20des%20puits%20intelligents
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Gestion intégrée des réservoirs permettant d'extraire jusqu'à 60 % des réserves au lieu des 35 % actuels (géophysique multidimensionnelle et multicomposantes, puits intelligents, réseaux de capteurs de contrôle permanent. 2, record 7, French, - technologie%20des%20puits%20intelligents
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2004-11-26
Record 8, English
Record 8, Subject field(s)
- Real Estate
- Estimating (Construction)
Record 8, Main entry term, English
- economic life
1, record 8, English, economic%20life
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
The period over which improvements to real estate contribute to the value of the property. This establishes the capital recovery period for improvements in the traditional residual technique of income capitalization. It is also used in the estimation of accrued depreciation(diminished utility) in the Cost Approach to value estimation. 2, record 8, English, - economic%20life
Record 8, French
Record 8, Domaine(s)
- Immobilier
- Évaluation et estimation (Construction)
Record 8, Main entry term, French
- vie économique
1, record 8, French, vie%20%C3%A9conomique
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Période de temps au cours de laquelle il est raisonnablement possible de prévoir qu'une construction neuve demeurera concurrente sur le marché compte tenu de l'utilisation qui lui a été assignée. 2, record 8, French, - vie%20%C3%A9conomique
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Bienes raíces
- Evaluación y estimación (Construcción)
Record 8, Main entry term, Spanish
- vida útil
1, record 8, Spanish, vida%20%C3%BAtil
correct, feminine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1999-02-16
Record 9, English
Record 9, Subject field(s)
- Investment
- Finance
Record 9, Main entry term, English
- financier
1, record 9, English, financier
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Financiers may be willing to inject new capital only if they can be assured of control to protect their investment until there is a recovery in the fortunes of the corporation. 2, record 9, English, - financier
Record 9, French
Record 9, Domaine(s)
- Investissements et placements
- Finances
Record 9, Main entry term, French
- financier
1, record 9, French, financier
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Personne qui effectue des opérations financières importantes, qui capitalise, investit et spécule sur l'argent. 2, record 9, French, - financier
Record number: 9, Textual support number: 1 CONT
Des financiers disposés à investir des fonds dans la société, dans le but de la renflouer, ne consentent à le faire que s'ils sont assurés du contrôle de la direction afin de protéger leur placement jusqu'au moment où la société sera remise sur pied. 3, record 9, French, - financier
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1998-07-24
Record 10, English
Record 10, Subject field(s)
- Titles of Conventions, Treaties and Agreements (Documents)
- Road Maintenance
Record 10, Main entry term, English
- Canada--New Brunswick Highway Construction, Upgrading and Improvement Agreement under the Special Recovery Capital Projects Program 1, record 10, English, Canada%2D%2DNew%20Brunswick%20Highway%20Construction%2C%20Upgrading%20and%20Improvement%20Agreement%20under%20the%20Special%20Recovery%20Capital%20Projects%20Program
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
August 4, 1983 to March 31, 1986. 2, record 10, English, - Canada%2D%2DNew%20Brunswick%20Highway%20Construction%2C%20Upgrading%20and%20Improvement%20Agreement%20under%20the%20Special%20Recovery%20Capital%20Projects%20Program
Record 10, Key term(s)
- Canada New Brunswick Highway Construction, Upgrading and Improvement Agreement under the Special Recovery Capital Projects Program
- Canada New Brunswick Highway Construction, Upgrading and Improvement Agreement under the Special Recovery Capital Projects Programme
Record 10, French
Record 10, Domaine(s)
- Titres de conventions, de traités et d'accords (Documents)
- Entretien des routes
Record 10, Main entry term, French
- Entente conclue en vertu du Programme des projets spéciaux de relance par le gouvernement du Canada et celui du Nouveau-Brunswick pour la construction, la rénovation et l'amélioration de routes
1, record 10, French, Entente%20conclue%20en%20vertu%20du%20Programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance%20par%20le%20gouvernement%20du%20Canada%20et%20celui%20du%20Nouveau%2DBrunswick%20pour%20la%20construction%2C%20la%20r%C3%A9novation%20et%20l%27am%C3%A9lioration%20de%20routes
feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1998-05-14
Record 11, English
Record 11, Subject field(s)
- Economic Planning
- Financial and Budgetary Management
Record 11, Main entry term, English
- capital recovery factor
1, record 11, English, capital%20recovery%20factor
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
- partial payment factor 2, record 11, English, partial%20payment%20factor
correct
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
The annual payment that will repay a loan of 1 currency unit in x years with compound interest on the unpaid balance. The reciprocal of the present worth of an annuity factor. Generally obtained from a set of compounding and discounting tables. This factor permits calculating the equal installments necessary to repay (amortize) a loan over a given period at a stated interest rate. The total payment is a varying combination of both interest and repayment (amortization) of principal. 2, record 11, English, - capital%20recovery%20factor
Record 11, French
Record 11, Domaine(s)
- Planification économique
- Gestion budgétaire et financière
Record 11, Main entry term, French
- coefficient de récupération du capital
1, record 11, French, coefficient%20de%20r%C3%A9cup%C3%A9ration%20du%20capital
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record 11, Spanish
Record 11, Campo(s) temático(s)
- Planificación económica
- Gestión presupuestaria y financiera
Record 11, Main entry term, Spanish
- factor de recuperación del capital
1, record 11, Spanish, factor%20de%20recuperaci%C3%B3n%20del%20capital
correct, masculine noun
Record 11, Abbreviations, Spanish
Record 11, Synonyms, Spanish
Record 11, Textual support, Spanish
Record number: 11, Textual support number: 1 DEF
Es el pago anual que reembolsará un préstamo de una unidad monetaria en x años, con interés compuesto sobre el saldo impagado. Es el recíproco del valor actual de una anualidad constante. Se obtiene, en general, de un conjunto de tablas de interés compuesto y de descuento. Este factor permite calcular los pagos iguales necesarios para reembolsar (amortizar) un préstamo en el curso de un período determinado a una tasa fija de interés. El pago total es una combinación variada de interés y reembolso (amortización) del principal. 1, record 11, Spanish, - factor%20de%20recuperaci%C3%B3n%20del%20capital
Record 12 - internal organization data 1997-05-21
Record 12, English
Record 12, Subject field(s)
- Renewable Energy
Record 12, Main entry term, English
- grassroots plant 1, record 12, English, grassroots%20plant
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
These cost estimates are for a grassroots plant that uses a feedstock at $42 ton-1, and include capital recovery charges and all plant operating costs. [Source : ethanol project-Wymanwk. en p. 2]. 1, record 12, English, - grassroots%20plant
Record 12, French
Record 12, Domaine(s)
- Énergies renouvelables
Record 12, Main entry term, French
- usine nouvelle
1, record 12, French, usine%20nouvelle
proposal, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 OBS
Ces estimations de coûts sont valables pour une usine nouvelle qui utilise une matière première à 42 $/tonne, et tiennent compte des frais de recouvrement du capital et de tous les coûts d'exploitation de l'usine. [Source: projet éthanol - Wymanwk.fr p. 21]. 1, record 12, French, - usine%20nouvelle
Record number: 12, Textual support number: 2 OBS
Équivalent proposé par le Service de terminologie - Hull. 2, record 12, French, - usine%20nouvelle
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1997-04-21
Record 13, English
Record 13, Subject field(s)
- Public Sector Budgeting
- Federal Administration
- Government Accounting
Record 13, Main entry term, English
- revenue dependency
1, record 13, English, revenue%20dependency
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
One of the funding methods used in the federal government whereby an organization must fully cost its operations, including all direct, indirect, and overhead expenses, and recover these costs from its clients through fees and charges for services rendered and goods procured. Recovery of capital costs over the useful life of major investments would be expected as well. 2, record 13, English, - revenue%20dependency
Record 13, Key term(s)
- revenue dependancy
Record 13, French
Record 13, Domaine(s)
- Budget des collectivités publiques
- Administration fédérale
- Comptabilité publique
Record 13, Main entry term, French
- autofinancement
1, record 13, French, autofinancement
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
[L'une des méthodes de financement utilisée au gouvernement fédéral selon laquelle une organisation] doit assumer complètement ses dépenses de fonctionnement y compris les frais directs, indirects et généraux et récupérer ces montants grâce aux frais et droits obtenus en contrepartie des biens et services qu'elle a fournis à ses clients. On peut s'attendre en plus à récupérer les frais de premier établissement au cours de la durée utile des principaux investissements. 2, record 13, French, - autofinancement
Record number: 13, Textual support number: 1 CONT
[...] la politique du Conseil du Trésor sur les services communs, actuellement en cours d'élaboration, devrait selon les prévisions faire de l'autofinancement un objectif pour la plupart des services communs. 3, record 13, French, - autofinancement
Record 13, Key term(s)
- régime d'autofinancement
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 1997-01-17
Record 14, English
Record 14, Subject field(s)
- General Vocabulary
- Financial and Budgetary Management
- Government Accounting
Record 14, Main entry term, English
- cost recovery initiative
1, record 14, English, cost%20recovery%20initiative
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- cost-recovery initiative 2, record 14, English, cost%2Drecovery%20initiative
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
These additional measures include : further curtailment in grants and contributions and Operating and Capital Budgets; improvements in the collection of taxes and debts owed to the government; new cost recovery initiatives; and further privatization measures. 1, record 14, English, - cost%20recovery%20initiative
Record 14, French
Record 14, Domaine(s)
- Vocabulaire général
- Gestion budgétaire et financière
- Comptabilité publique
Record 14, Main entry term, French
- initiative en matière de récupération des coûts
1, record 14, French, initiative%20en%20mati%C3%A8re%20de%20r%C3%A9cup%C3%A9ration%20des%20co%C3%BBts
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- initiative en matière de recouvrement des coûts 2, record 14, French, initiative%20en%20mati%C3%A8re%20de%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
Les mesures supplémentaires en question comprennent : la poursuite de la compression des subventions et des contributions ainsi que des budgets de fonctionnement et des immobilisations; des améliorations au chapitre de la perception des impôts et des créances exigibles par le gouvernement; de nouvelles initiatives en matière de recouvrement des coûts; et d'autres mesures de privatisation. 3, record 14, French, - initiative%20en%20mati%C3%A8re%20de%20r%C3%A9cup%C3%A9ration%20des%20co%C3%BBts
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 1996-05-09
Record 15, English
Record 15, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Financial and Budgetary Management
- Government Accounting
Record 15, Main entry term, English
- Interim Capital Cost Recovery Policy 1, record 15, English, Interim%20Capital%20Cost%20Recovery%20Policy
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, French
Record 15, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Gestion budgétaire et financière
- Comptabilité publique
Record 15, Main entry term, French
- Politique provisoire sur la récupération des coûts d'immobilisations
1, record 15, French, Politique%20provisoire%20sur%20la%20r%C3%A9cup%C3%A9ration%20des%20co%C3%BBts%20d%27immobilisations
feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 1996-02-13
Record 16, English
Record 16, Subject field(s)
- Financial and Budgetary Management
- Economic Planning
- Urban Sites
Record 16, Main entry term, English
- present worth of an annuity factor
1, record 16, English, present%20worth%20of%20an%20annuity%20factor
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
- present worth of $1 per annum 2, record 16, English, present%20worth%20of%20%241%20per%20annum
- discount factor for a stream of income 1, record 16, English, discount%20factor%20for%20a%20stream%20of%20income
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
How much 1 received or paid annually is worth today... The reciprocal of the capital recovery factor. Generally obtained from a set of compounding and discounting tables. This factor enables determination of the present worth of a constant amount received or paid each year for some length of time in the future. 1, record 16, English, - present%20worth%20of%20an%20annuity%20factor
Record number: 16, Textual support number: 1 CONT
Present worth of $1 per annum - This table contains the Inwood Ordinary Annuity Coefficients, or factors, for computing the value of an annuity income stream for a given number of years with the installments payable at the end of each year. 2, record 16, English, - present%20worth%20of%20an%20annuity%20factor
Record 16, French
Record 16, Domaine(s)
- Gestion budgétaire et financière
- Planification économique
- Sites (Urbanisme)
Record 16, Main entry term, French
- valeur actuelle de $1 par période
1, record 16, French, valeur%20actuelle%20de%20%241%20par%20p%C3%A9riode
feminine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
Valeur actuelle de $1 par période (VA1/P). L'évaluateur rencontre souvent des problèmes où il doit mesurer la valeur actuelle d'une série de versements périodiques. Ces versements périodiques habituellement de montants égaux et reçus en fin de période portent le nom d'annuités. 1, record 16, French, - valeur%20actuelle%20de%20%241%20par%20p%C3%A9riode
Record 16, Spanish
Record 16, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Planificación económica
- Emplazamientos urbanos
Record 16, Main entry term, Spanish
- valor actual de una anualidad constante
1, record 16, Spanish, valor%20actual%20de%20una%20anualidad%20constante
masculine noun
Record 16, Abbreviations, Spanish
Record 16, Synonyms, Spanish
- valor actual de 1 por año 1, record 16, Spanish, valor%20actual%20de%201%20por%20a%C3%B1o
masculine noun
- factor de actualización para una corriente de ingresos 1, record 16, Spanish, factor%20de%20actualizaci%C3%B3n%20para%20una%20corriente%20de%20ingresos
masculine noun
Record 16, Textual support, Spanish
Record number: 16, Textual support number: 1 DEF
Es el valor actual de 1, recibido o pagado anualmente durante x años. Es el recíproco del factor de recuperación del capital. En general, se obtiene de un conjunto de tablas de interés compuesto y de descuento. Este factor permite determinar el valor actual de un monto constante recibido o pagado cada año durante un cierto período en el futuro. 1, record 16, Spanish, - valor%20actual%20de%20una%20anualidad%20constante
Record 17 - internal organization data 1994-01-17
Record 17, English
Record 17, Subject field(s)
- Economics
- Phraseology
Record 17, Main entry term, English
- useful life of property
1, record 17, English, useful%20life%20of%20property
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
In most cases, the capital cost allowance(CCA) system works well; it is relatively straightforward and provides, on average, cost recovery deductions for tax purposes that reflect the useful life of the property. 1, record 17, English, - useful%20life%20of%20property
Record 17, French
Record 17, Domaine(s)
- Économique
- Phraséologie
Record 17, Main entry term, French
- durée de vie utile des biens
1, record 17, French, dur%C3%A9e%20de%20vie%20utile%20des%20biens
correct, feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
Dans la plupart des cas, le régime de la déduction pour amortissement (DPA) fonctionne bien et prévoit en moyenne des déductions au titre du recouvrement des coûts aux fins d'impôt qui reflètent la durée de vie utile des biens. 1, record 17, French, - dur%C3%A9e%20de%20vie%20utile%20des%20biens
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 1993-03-24
Record 18, English
Record 18, Subject field(s)
- Trade
- Investment
Record 18, Main entry term, English
- capital cost recovery
1, record 18, English, capital%20cost%20recovery
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
Capital cost allowance represents the depreciation of fixed assets over a number of accounting periods. When a contractor plans the acquisition of specialized capital equipment to undertake a government contract, the government may promise him full recovery of the relevant capital cost through a guarantee or continued work or granting of accelerated depreciation. The General Conditions provide for appropriate recovery of capital costs in the event of termination by the Crown. 2, record 18, English, - capital%20cost%20recovery
Record 18, French
Record 18, Domaine(s)
- Commerce
- Investissements et placements
Record 18, Main entry term, French
- recouvrement d'investissement
1, record 18, French, recouvrement%20d%27investissement
correct, masculine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
Indemnité qui représente l'amortissement d'immobilisation au cours d'un certain nombre de périodes comptables. L'entrepreneur qui projette l'acquisition de biens d'équipement spécialisés en vue d'exécuter un marché de l'État peut se voir promettre, par ce dernier, des commandes continues ou des privilèges d'amortissement accéléré qui lui permettent de recouvrer intégralement son investissement. Les conditions générales assurent le recouvrement d'investissement approprié dans le cas d'une annulation par la Couronne. 1, record 18, French, - recouvrement%20d%27investissement
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 1992-03-30
Record 19, English
Record 19, Subject field(s)
- Organizations, Administrative Units and Committees
Record 19, Main entry term, English
- Special Recovery Capital Projects Board
1, record 19, English, Special%20Recovery%20Capital%20Projects%20Board
correct, Canada
Record 19, Abbreviations, English
Record 19, Synonyms, English
- SRCP Board 2, record 19, English, SRCP%20Board
correct, Canada
Record 19, French
Record 19, Domaine(s)
- Organismes, unités administratives et comités
Record 19, Main entry term, French
- Commission des projets spéciaux de relance
1, record 19, French, Commission%20des%20projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada
Record 19, Abbreviations, French
Record 19, Synonyms, French
- Commission des PSR 2, record 19, French, Commission%20des%20PSR
correct, Canada
Record 19, Textual support, French
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1992-01-30
Record 20, English
Record 20, Subject field(s)
- Titles of Forms
Record 20, Main entry term, English
- Cumulative Enhanced Recovery Capital Expense(CERCE) Account Schedule
1, record 20, English, Cumulative%20Enhanced%20Recovery%20Capital%20Expense%28CERCE%29%20Account%20Schedule
correct, Canada
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 OBS
Form PG1S(4), Revenue Canada Taxation. 2, record 20, English, - Cumulative%20Enhanced%20Recovery%20Capital%20Expense%28CERCE%29%20Account%20Schedule
Record 20, French
Record 20, Domaine(s)
- Titres de formulaires administratifs
Record 20, Main entry term, French
- Annexe du compte des frais cumulatifs d'immobilisations pour récupération assistée (FCIRA)
1, record 20, French, Annexe%20du%20compte%20des%20frais%20cumulatifs%20d%27immobilisations%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28FCIRA%29
correct, Canada
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 OBS
Formule PG1S(4), Revenu Canada Impôt. 2, record 20, French, - Annexe%20du%20compte%20des%20frais%20cumulatifs%20d%27immobilisations%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28FCIRA%29
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1992-01-30
Record 21, English
Record 21, Subject field(s)
- Titles of Forms
Record 21, Main entry term, English
- Joint Election not to Deduct Cumulative Enhanced Recovery Capital Expenses(C. E. R. C. E.) in order to Obtain Certification of the Project as an "Approval Recovery Project"
1, record 21, English, Joint%20Election%20not%20to%20Deduct%20Cumulative%20Enhanced%20Recovery%20Capital%20Expenses%28C%2E%20E%2E%20R%2E%20C%2E%20E%2E%29%20in%20order%20to%20Obtain%20Certification%20of%20the%20Project%20as%20an%20%5C%22Approval%20Recovery%20Project%5C%22
correct, Canada
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 OBS
Form PG2015, Revenue Canada Taxation. 2, record 21, English, - Joint%20Election%20not%20to%20Deduct%20Cumulative%20Enhanced%20Recovery%20Capital%20Expenses%28C%2E%20E%2E%20R%2E%20C%2E%20E%2E%29%20in%20order%20to%20Obtain%20Certification%20of%20the%20Project%20as%20an%20%5C%22Approval%20Recovery%20Project%5C%22
Record 21, French
Record 21, Domaine(s)
- Titres de formulaires administratifs
Record 21, Main entry term, French
- Choix conjoint de ne pas déduire de frais d'immobilisation cumulatifs se rapportant à la récupération assistée (F.C.I.R.A.) afin d'obtenir la certification de ce projet à titre "d'installation approuvée de récupération"
1, record 21, French, Choix%20conjoint%20de%20ne%20pas%20d%C3%A9duire%20de%20frais%20d%27immobilisation%20cumulatifs%20se%20rapportant%20%C3%A0%20la%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28F%2EC%2EI%2ER%2EA%2E%29%20afin%20d%27obtenir%20la%20certification%20de%20ce%20projet%20%C3%A0%20titre%20%5C%22d%27installation%20approuv%C3%A9e%20de%20r%C3%A9cup%C3%A9ration%5C%22
correct, Canada
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 OBS
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1990-03-21
Record 22, English
Record 22, Subject field(s)
- Organizations, Administrative Units and Committees
Record 22, Main entry term, English
- Special Recovery Capital Projects Program Board 1, record 22, English, Special%20Recovery%20Capital%20Projects%20Program%20Board
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, French
Record 22, Domaine(s)
- Organismes, unités administratives et comités
Record 22, Main entry term, French
- Commission du programme des projets spéciaux de relance 1, record 22, French, Commission%20du%20programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1987-06-09
Record 23, English
Record 23, Subject field(s)
- Finance
Record 23, Main entry term, English
- capital recovery
1, record 23, English, capital%20recovery
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, French
Record 23, Domaine(s)
- Finances
Record 23, Main entry term, French
- recouvrement du capital
1, record 23, French, recouvrement%20du%20capital
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1987-03-18
Record 24, English
Record 24, Subject field(s)
- Finance
Record 24, Main entry term, English
- recovery of capital cost allowances 1, record 24, English, recovery%20of%20capital%20cost%20allowances
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, French
Record 24, Domaine(s)
- Finances
Record 24, Main entry term, French
- récupération d'allocations de coût en capital
1, record 24, French, r%C3%A9cup%C3%A9ration%20d%27allocations%20de%20co%C3%BBt%20en%20capital
feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1985-11-29
Record 25, English
Record 25, Subject field(s)
- Titles of Programs and Courses
Record 25, Main entry term, English
- Special Recovery Capital Projects Program
1, record 25, English, Special%20Recovery%20Capital%20Projects%20Program
correct, Canada
Record 25, Abbreviations, English
- SRCPP 2, record 25, English, SRCPP
correct, Canada
Record 25, Synonyms, English
- SRCP Program 1, record 25, English, SRCP%20Program
correct, Canada
Record 25, Key term(s)
- Special Recovery Capital Projects Programme
- SRCP Programme
Record 25, French
Record 25, Domaine(s)
- Titres de programmes et de cours
Record 25, Main entry term, French
- Programme des projets spéciaux de relance
1, record 25, French, Programme%20des%20projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada
Record 25, Abbreviations, French
- PPSR 2, record 25, French, PPSR
correct, Canada
Record 25, Synonyms, French
- Programme des PSR 1, record 25, French, Programme%20des%20PSR
correct, Canada
Record 25, Textual support, French
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1985-11-29
Record 26, English
Record 26, Subject field(s)
- Organizations, Administrative Units and Committees
- Corporate Structure
- National and International Economics
Record 26, Main entry term, English
- Special Recovery Capital Projects Secretariat
1, record 26, English, Special%20Recovery%20Capital%20Projects%20Secretariat
correct, Canada
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Key term(s)
- Special Recovery Capital Projects Board Secretariat
Record 26, French
Record 26, Domaine(s)
- Organismes, unités administratives et comités
- Structures de l'entreprise
- Économie nationale et internationale
Record 26, Main entry term, French
- Secrétariat de la Commission des projets spéciaux de relance
1, record 26, French, Secr%C3%A9tariat%20de%20la%20Commission%20des%20projets%20sp%C3%A9ciaux%20de%20relance
correct, Canada
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record 26, Key term(s)
- Secrétariat des projets spéciaux de relance
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1976-06-19
Record 27, English
Record 27, Subject field(s)
- Investment
Record 27, Main entry term, English
- capital recovery charges 1, record 27, English, capital%20recovery%20charges
Record 27, Abbreviations, English
Record 27, Synonyms, English
Record 27, French
Record 27, Domaine(s)
- Investissements et placements
Record 27, Main entry term, French
- frais de recouvrement des investissements
1, record 27, French, frais%20de%20recouvrement%20des%20investissements
masculine noun, plural
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record 27, Spanish
Record 27, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified:


