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CAPITAL VALUE LAND [7 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-03-18

English

Subject field(s)
  • Law of Estates (common law)
CONT

"Capital value" of land means the capital amount that an unencumbered estate of fee simple in the land might reasonably be expected to realise upon sale, but if the value of the land has been enhanced by trees planted on the land..., the capital value must be determined as if the value of the land had not been so enhanced.

French

Domaine(s)
  • Droit successoral (common law)

Spanish

Save record 1

Record 2 2013-02-19

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
DEF

Valuable additions made to property which amount to more than repairs, costing labor and capital, and are intended to enhance the value of the property. Improvements of land would include grading, sidewalks, sewers, streets, utilities, and the like. Improvements to land would include buildings, fences, room additions, new roof, and similar constructions. It could also be an alteration of the land's surface, such as an irrigation channel.(Reilly, 2nd ed., 1976, p. 236).

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

amélioration : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 2

Record 3 2011-10-13

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

Assets, whether tangible or intangible, that are durable in nature and have a useful or economic life that extends beyond one year.

OBS

Capital assets are material in value and include land, buildings, engineering structures and works(such as canals, harbours and roads), machinery, furnishings, equipment, vessels, vehicles, and software.

PHR

Take over capital assets

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Biens corporels ou incorporels qui sont de nature durable et qui ont une vie utile ou économique qui dépasse un an.

OBS

[Les immobilisations] ont une valeur matérielle et elles comprennent la terre, les bâtiments, les structures et les ouvrages techniques (tels que les canaux, ports et routes), la machinerie, le mobilier, l'équipement, les navires, les véhicules et les logiciels.

OBS

Par extension, les termes valeurs immobilisées et immobilisations comprennent aussi les immobilisations financières, par exemple les participations dans d'autres entreprises.

PHR

Prendre en charge des immobilisations.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
Save record 3

Record 4 2004-06-15

English

Subject field(s)
  • Agricultural Economics
  • Production (Economics)
CONT

This chart shows the real value of gross agricultural output(the farm sector's total revenues) as the combined areas of its two major parts : the gross input(farm variable costs) and the gross product(the returns to the fixed factors of land, labour, capital and management).

CONT

The value of gross agricultural output increased by between 3 and 4%, including a small increase in the volume of output.

OBS

gross agricultural output; GAO: term and abbreviation extracted from the Glossaire de l’agriculture anglais/français and reproduced with the authorization of the OECD.

French

Domaine(s)
  • Économie agricole
  • Production (Économie)
CONT

Le secteur public dit autogéré qui était constitué de grandes exploitations coloniales d'exportation, généralement situées sur les meilleures terres, fournissait 75 % de la production agricole brute tandis que l'agriculture de piémonts et de montagne et oasiennes assurait la subsistance de la population locale.

OBS

production agricole brute : terme extrait du Glossaire de l'agriculture anglais/français et reproduit avec l'autorisation de l'OCDE.

Spanish

Save record 4

Record 5 1994-07-01

English

Subject field(s)
  • Accounting
  • Social Law
OBS

"... the husband on his entry into the marriage contributed land and machinery which had a greater value... than the market value he got credit at the date of the marriage;... Those assets... formed the capital base from which the parties were able to accumulate the large holdings they eventually acquired. For that reason the distribution of matrimonial property should be weighted in the husband's favour. "

French

Domaine(s)
  • Comptabilité
  • Droit social
OBS

Source(s) : Farr C. Farr, Cour suprême 3 mai 1984, juge McIntyre, page 4; [1984] 1 R.C.S. page 255.

Spanish

Save record 5

Record 6 1977-08-15

English

Subject field(s)
  • Real Estate
  • Rental Agencies
DEF

(...) a measure of the cost per rentable unit of area attributable to the project in the first year of occupancy. This cost combines the capital costs of the project amortized over its economic life, interest on the current land value, and an estimate of first year grants in lieu of taxes, operation and maintenance costs and building management fees.

French

Domaine(s)
  • Immobilier
  • Entreprises de location
CONT

Le (...) coût d'occupation annuel (...) correspond à l'amortissement des coûts d'installation (à l'exception du terrain) sur la période d'investissement PLUS l'intérêt (taux d'escompte) sur le terrain PLUS les frais d'exploitation et d'entretien, les taxes, et les frais de gestion de l'immeuble, de la première année.

Spanish

Save record 6

Record 7 1976-06-19

English

Subject field(s)
  • Real Estate

French

Domaine(s)
  • Immobilier

Spanish

Save record 7

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