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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Acquisition and production costs are the upper limit for the valuation of an asset in the balance sheet. If the asset is purchased, the purchase cost include all costs pertaining to the purchase plus incidental acquisition costs minus any reductions. If the asset is acquired by in-house production, the production costs include direct and indirect material, direct and indirect labour costs, special direct production costs and appropriate administrative costs(these can be included).  1, record 1, English, - acquisition%20and%20production%20costs

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les coûts d'acquisition et de production constituent la borne supérieure de la valorisation de l'immobilisation dans le bilan. Si l'immobilisation est achetée, le coût d'achat comprend tous les coûts touchant l'achat plus les coûts accessoires moins toute réduction. Si on se procure l'immobilisation au moyen d'une production interne, les coûts de production comprennent les coûts directs et indirects des matériaux, les coûts directs et indirects de la main-d'œuvre, les coûts de production directs spéciaux et les coûts administratifs appropriés (inclusion facultative).  1, record 1, French, - co%C3%BBts%20d%27acquisition%20et%20de%20production

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Crown funding in any form, including direct or indirect benefits such as the investment tax credits and contribution for capital assistance, should be accounted for using the cost reduction approach. The amount of all such funds received by, or credited to, the contractor's account should be deducted from the related purchase price of the assets, with any depreciation or amortization calculated on the net amount.  3, record 2, English, - cost%20reduction%20approach

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à constater l'économie d'impôts qui découle de ce crédit en même temps que la dépense correspondante est portée dans les résultats.  2, record 2, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt

Record number: 2, Textual support number: 1 CONT

Selon la méthode de la réduction du coût, le crédit d'impôt à l'investissement est soit porté en diminution de la dépense à laquelle il se rapporte, soit présenté à titre de crédit reporté et viré graduellement aux résultats au fur et à mesure que la dépense correspondante est portée dans les résultats.  2, record 2, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Indirect Purchase is the purchase by a third party of institutional training specifically designed to meet the particular needs of an employer, an organization or a specific economic sector. Such training is purchased from either a public institution or, where applicable, an organization other than a Public Authority. These activities are generally directed at workers who are employed and are planned by the joint committee and, where applicable, coordinating groups.(Canadian Jobs Strategy, Operational Procedures, chap. 2. 04, App. D, p. 3).  1, record 3, English, - indirect%20purchase

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Achat indirect (de formation en établissement). Canadian Jobs Strategy - Operational Procedures/Planification de l'emploi - Procédures opérationnelles - ED Manual Chapitre 7.  1, record 3, French, - achat%20de%20formation%20sur%20mesure

Record number: 3, Textual support number: 2 OBS

Achat de formation sur mesure : Canadian Jobs Strategy - Operational Procedures/Planification de l'emploi - Procédures opérationnelles - ED Manual Chapitre 2.04, Appendice D, Glossaire.  1, record 3, French, - achat%20de%20formation%20sur%20mesure

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Relève de la Planification de l'emploi.  1, record 4, French, - option%20Achat%20indirect%20de%20formation

Record number: 4, Textual support number: 2 OBS

Source : Emploi et Immigration.  1, record 4, French, - option%20Achat%20indirect%20de%20formation

Record 4,  Textual support,  Spanish