TERMIUM Plus®

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CAPITALIZED EXPENSES [2 records]

Record 1 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 1

Record 2 2001-05-31

English

Subject field(s)
  • Financial and Budgetary Management
CONT

Similarly, capital funds could be used to track expenses that may not be capitalized. For example, fund 1029(major capital) could be used for the equipment fit-up of a laboratory. This equipment fit-up may include the acquisition of computers, equipment rental and other items that would not be classified as capital expenditures from an accrual perspective.

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 2

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