TERMIUM Plus®

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CAPITALIZED EXPENDITURE [4 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-09-20

English

Subject field(s)
  • Accounting
OBS

Under the second approach, environmental costs related to a capital asset that are incurred after the asset is acquired, constructed or developed can be capitalized if they are considered to be an additional cost of the expected future benefits from the asset, whether or not there is an increase in expected future benefits from the asset as a result of the expenditure.

French

Domaine(s)
  • Comptabilité
OBS

Selon la deuxième approche, les coûts de protection de l'environnement liés à une immobilisation et engagés après l'acquisition, la construction, le développement ou la mise en valeur de l'immobilisation peuvent être capitalisés s'ils sont considérés comme des coûts additionnels des avantages futurs que l'immobilisation est censée procurer, qu'il y ait ou non un accroissement des avantages économiques futurs par suite des dépenses engagées.

Spanish

Save record 1

Record 2 2010-07-21

English

Subject field(s)
  • Accounting
Key term(s)
  • capitalized expenses

French

Domaine(s)
  • Comptabilité
DEF

Dépense portée à l'actif et ayant trait à l'acquisition d'un bien d'une durée relativement longue dont l'entité se servira pour son exploitation.

Spanish

Save record 2

Record 3 1998-07-07

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Interest payable on long-term or short-term debt incurred to finance capital works (e.g. plant or road construction in progress) in a fiscal year. Financing charges, including commitment fees, should also be included.

OBS

IDC is frequently capitalized(or charged to the project cost) until the asset is commissioned or as a capital expenditure item it is transferred to a deferred charges or deferred capital expenditure account.

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
Save record 3

Record 4 1997-03-11

English

Subject field(s)
  • Government Accounting
DEF

Financial claims arising from revenue accrued for fees charged, goods delivered or services rendered by a government body on or before March 31, expenditure overpayments, other recoverable payments, and interest capitalized, deferred, due and accrued.

Key term(s)
  • non tax revenue receivable

French

Domaine(s)
  • Comptabilité publique
DEF

Créances applicables aux recettes provenant de l'imposition de droits et de frais, et de la fourniture de biens et de services par un organisme au plus tard le 31 mars, aux paiements en trop, aux paiements recouvrables et aux intérêts capitalisés, différés, exigibles et courus.

Spanish

Save record 4

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

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