TERMIUM Plus®

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LEGALLY CHARGE [1 record]

Record 1 1997-02-20

English

Subject field(s)
  • Government Accounting
CONT

The nature of a transaction that is counted twice for government-wide revenues and expenditures can be explained as follows: ... the same expenditure is legally charged as a separate transaction to the appropriations of both Departments A and B and to the same or different standard and economic objects in both departments, thereby creating the problem of double-counting in economic and standard objects.

Key term(s)
  • charged legally
  • legally charge
  • charge legally

French

Domaine(s)
  • Comptabilité publique
CONT

On peut expliquer de la façon suivante comment une opération est comptabilisée en double lors du calcul de l'ensemble des recettes et des dépenses fédérales : [...] la même dépense est imputée légalement, comme une opération distincte, sur les crédits des ministères A et B et consignée à des articles courants et économiques identiques ou différents, créant ainsi le problème de la double comptabilisation dans les articles courants et les articles économiques.

Key term(s)
  • légalement imputé

Spanish

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