TERMIUM Plus®

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ASSET OBJECT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-11-26

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
  • Financial and Budgetary Management
DEF

Derivative coding to identify capital formation that results from a department's use of its own resources (e.g. labour and materiel) on capital projects, including repairs whose cost is significant.

CONT

Departments involved in construction and repairs using their own resources (e.g., labour and material) should include a field designated as "asset object" at the end of the departmental input coding block.

OBS

Asset objects are a category in the object-of-expenditure classification used by the Federal Government.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
  • Gestion budgétaire et financière
DEF

Codage dérivé pour désigner la formation de capital résultant de l'utilisation par le ministère de ses propres ressources (par exemple la main-d'œuvre et les matériaux) pour des projets d'immobilisations, y compris les réparations dont le coût est assez élevé.

OBS

Les articles d'actif font partie de la classification par article de dépenses utilisée dans l'administration fédérale.

CONT

Les ministères qui utilisent leurs propres ressources (par exemple, main-d'œuvre et matériaux) pour faire effectuer des travaux de construction et de réparation devraient ajouter, à la fin de leur bloc de codage, une zone appelée «article de ressources».

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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