TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
HISTORICAL COST MODEL [2 records]
Record 1 - internal organization data 2001-05-31
Record 1, English
Record 1, Subject field(s)
- Accounting
- Real Estate
Record 1, Main entry term, English
- Moveable Assets and Equipment 1, record 1, English, Moveable%20Assets%20and%20Equipment
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Recently, the Chief Appraiser, Real Property Services Branch of PWGSC, has developed a computer-based model, referred to as the Book Value Calculator-Moveable Assets and Equipment(BVC-MAE), that will provide a deemed historical cost for non-real property and infrastructure assets. 1, record 1, English, - Moveable%20Assets%20and%20Equipment
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Immobilier
Record 1, Main entry term, French
- matériel et biens mobiliers
1, record 1, French, mat%C3%A9riel%20et%20biens%20mobiliers
proposal, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- équipement et biens mobiliers 1, record 1, French, %C3%A9quipement%20et%20biens%20mobiliers
proposal, masculine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-11-04
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- historical cost model 1, record 2, English, historical%20cost%20model
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... cost allocations are made in many other situations under the historical cost model(for example, research and development costs). 1, record 2, English, - historical%20cost%20model
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- modèle de comptabilité au coût historique
1, record 2, French, mod%C3%A8le%20de%20comptabilit%C3%A9%20au%20co%C3%BBt%20historique
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
[...] des ventilations sont effectuées dans un grand nombre d'autres situations dans le cadre du modèle de la comptabilité au coût historique (par exemple, ventilation entre coûts de recherche et coûts de développement). 1, record 2, French, - mod%C3%A8le%20de%20comptabilit%C3%A9%20au%20co%C3%BBt%20historique
Record 2, Key term(s)
- coûts historiques
Record 2, Spanish
Record 2, 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: