TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSET CATEGORY [1 record]
Record 1 - internal organization data 2010-09-03
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 1, Main entry term, English
- asset category 1, record 1, English, asset%20category
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Means of grouping like assets in accordance with their nature and expected useful lives. On the basis of Treasury Board guidelines, the following asset categories and useful lives have been identified for PWGSC (Please refer to Annex B, Controllable Assets in PWGSC, Controllable Assets Policy, developed by SOSB): a. Land (the original cost of the land is not amortized); b. Buildings: 25 years; c. Works and Infrastructure: 40 years; d. Machinery and equipment: 3 to 20 years; e. Off-Road Equipment: 6 to 20 years; f. Informatics hardware: 3 to 5 years; g. Informatics software: 3 to 5 years; h. Motor vehicles: 7 to 8 years. 2, record 1, English, - asset%20category
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 1, Main entry term, French
- catégorie d'actif
1, record 1, French, cat%C3%A9gorie%20d%27actif
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- catégorie de bien 2, record 1, French, cat%C3%A9gorie%20de%20bien
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Mode de regroupement des actifs semblables en fonction de leur nature et vie utile escomptée. On s'est fondé sur les lignes directrices du Conseil du Trésor pour établir les catégories d'actifs et vies utiles que voici pour TPSGC (se reporter à l'Annexe B, Liste détaillée des biens contrôlables, Les biens contrôlables à TPSGC, préparée par la DGSA): a. Terres (on n'amortit pas le coût original des terres). b. Immeubles 25 ans. c. Ouvrages et infrastructure 40 ans. d. Matériel et outillage 3 à 20 ans. e. Matériel tout-terrain 6 à 20 ans. f. Matériel informatique 3 à 5 ans. g. Logiciels 3 à 5 ans. h. Véhicules automobiles 7 à 8 ans. 3, record 1, French, - cat%C3%A9gorie%20d%27actif
Record 1, Key term(s)
- catégorie de biens
- catégorie d'actifs
Record 1, Spanish
Record 1, Textual support, Spanish
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