TERMIUM Plus®
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CAPITALIZATION THRESHOLD [2 records]
Record 1 - internal organization data 2016-03-17
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- capitalization threshold
1, record 1, English, capitalization%20threshold
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The value at and above which assets are capitalized and reported in the financial statements. 1, record 1, English, - capitalization%20threshold
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- seuil de capitalisation
1, record 1, French, seuil%20de%20capitalisation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur égale ou supérieure à laquelle l'actif est capitalisé et comptabilisé dans les états financiers. 1, record 1, French, - seuil%20de%20capitalisation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-08-14
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 2, Main entry term, English
- consulting fees
1, record 2, English, consulting%20fees
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- consultant fees 2, record 2, English, consultant%20fees
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Operating expenses include such items as personnel costs, office supplies, capital assets purchases which are below the department's capitalization threshold, repair and maintenance, consulting fees, operating leases, etc. 3, record 2, English, - consulting%20fees
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 2, Main entry term, French
- honoraires d'expert-conseil
1, record 2, French, honoraires%20d%27expert%2Dconseil
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- honoraires de consultant 1, record 2, French, honoraires%20de%20consultant
correct, masculine noun, plural
- honoraires de conseil 2, record 2, French, honoraires%20de%20conseil
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Ces charges comprennent les coûts relatifs au personnel, les fournitures de bureau, les immobilisations dont le prix coûtant est inférieur au seuil de capitalisation du ministère, les frais de réparation et d'entretien, les honoraires d'experts-conseils, les contrats de location-exploitation, etc. 3, record 2, French, - honoraires%20d%27expert%2Dconseil
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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