TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRUDENT COST [4 records]
Record 1 - internal organization data 2015-03-02
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Accounting
Record 1, Main entry term, English
- capital value
1, record 1, English, capital%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Three measures of capital value have been suggested at times :(1) original cost(minus depreciation)-or the sum of all past prudent investments;(2) current reproduction or replacement cost(minus depreciation)... and(3) capitalized market value of the public utility's securities or assets. 1, record 1, English, - capital%20value
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Comptabilité
Record 1, Main entry term, French
- valeur du capital
1, record 1, French, valeur%20du%20capital
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur en capital 1, record 1, French, valeur%20en%20capital
feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-04-21
Record 2, English
Record 2, Subject field(s)
- Accounting
- Government Accounting
Record 2, Main entry term, English
- prudent cost concept
1, record 2, English, prudent%20cost%20concept
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
As a rule the costs agreed to by management at the time of the initial commitment are assumed to be prudent in the absence of evidence to the contrary. 2, record 2, English, - prudent%20cost%20concept
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 2, Main entry term, French
- concept de coût raisonnable
1, record 2, French, concept%20de%20co%C3%BBt%20raisonnable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
En principe, les coûts auxquels consent la direction à l'époque de l'engagement initial sont présumés être raisonnables, sauf preuves contraires. 2, record 2, French, - concept%20de%20co%C3%BBt%20raisonnable
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1994-12-07
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- prudent cost 1, record 3, English, prudent%20cost
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Only those costs that would normally be paid for property by reasonably prudent management should be included in prudent costs. 1, record 3, English, - prudent%20cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- coût raisonnable
1, record 3, French, co%C3%BBt%20raisonnable
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Seuls devraient être inclus dans les coûts raisonnables, les coûts qui seraient normalement payés pour des biens par des dirigeants prudents. 1, record 3, French, - co%C3%BBt%20raisonnable
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1983-03-28
Record 4, English
Record 4, Subject field(s)
- Urban Planning
Record 4, Main entry term, English
- curable physical deterioration 1, record 4, English, curable%20physical%20deterioration
Record 4, Abbreviations, English
Record 4, Synonyms, English
- physical curable deterioration 1, record 4, English, physical%20curable%20deterioration
- curable deterioration 1, record 4, English, curable%20deterioration
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Physical deterioration which the prudent buyer would anticipate correcting upon purchase of the property. The cost of effecting the correction or cure would be no more than the anticipated addition to utility, and hence ultimately to value, associated with the cure. Curable physical deterioration is frequently termed "deferred maintenance" or "rehabilitation", because these terms reflect the type of activity typically associated with correcting the condition. 1, record 4, English, - curable%20physical%20deterioration
Record 4, French
Record 4, Domaine(s)
- Aménagement urbain
Record 4, Main entry term, French
- détérioration physique réparable 1, record 4, French, d%C3%A9t%C3%A9rioration%20physique%20r%C3%A9parable
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Terme proposé par l'auteur pour remplacer l'expression "détérioration physique curable" qui décrit une détérioration "provenant généralement d'un entretien différé, c'est-à-dire de la nécessité pour un acheteur d'effectuer avant ou après la prise de possession les réparations et/ou les remplacements requis pour que le bâtiment retrouve son état d'entretien normal et qu'il redevienne concurrentiel... Cependant, le coût de ces réparations ne doit pas dépasser l'augmentation de valeur qui en découle." L'expression "détérioration physique curable" est à éviter puisqu'en français l'adjectif "curable" appartient au domaine de la médecine. C'est sous l'influence de l'anglais qu'on l'emploie dans le présent contexte. 1, record 4, French, - d%C3%A9t%C3%A9rioration%20physique%20r%C3%A9parable
Record 4, Key term(s)
- détérioration physique curable
Record 4, Spanish
Record 4, Textual support, Spanish
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