TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BETTERMENT [3 records]
Record 1 - internal organization data 2012-06-05
Record 1, English
Record 1, Subject field(s)
- Property Law (common law)
Record 1, Main entry term, English
- betterment
1, record 1, English, betterment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A physical improvement that adds to the capital value of the structure. A capital expenditure that increases the utility or market desirability of the property. It is distinguished from repairs or replacements by the fact that the original character is improved and the value is increased. Also may arise from a physical change external to the property such as street improvements, improved drainage facilities, etc. Their measure of value is not in actual cost, but in enhanced value imparted to the property. 1, record 1, English, - betterment
Record 1, French
Record 1, Domaine(s)
- Droit des biens et de la propriété (common law)
Record 1, Main entry term, French
- amélioration
1, record 1, French, am%C3%A9lioration
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Amélioration physique qui augmente la valeur en capital d'un ouvrage ou bâtiment. Une dépense en capital qui augmente l'utilité ou la valeur marchande de la propriété. Une amélioration se distingue de résultat d'une réparation ou d'un remplacement en ce qu'elle améliore le caractère initial de la propriété et en augmente la valeur. Elle peut aussi résulter de changements physiques extérieurs à la propriété, comme des améliorations aux rues et aux systèmes de drainage, etc. La valeur d'une amélioration ne s'évalue pas en fonction de son coût réel mais d'après l'augmentation de la valeur donnée à une propriété. 1, record 1, French, - am%C3%A9lioration
Record number: 1, Textual support number: 1 OBS
Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes. 2, record 1, French, - am%C3%A9lioration
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-06-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Corporate Management (General)
Record 2, Main entry term, English
- betterment
1, record 2, English, betterment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- improvement 2, record 2, English, improvement
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An expenditure made for the purpose of enhancing the utility of a fixed asset and treated as an addition to the cost of the property. 3, record 2, English, - betterment
Record number: 2, Textual support number: 1 CONT
Betterments are capitalized and repairs are expensed. 4, record 2, English, - betterment
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion de l'entreprise (Généralités)
Record 2, Main entry term, French
- amélioration
1, record 2, French, am%C3%A9lioration
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Accroissement du potentiel de service d'une immobilisation. 2, record 2, French, - am%C3%A9lioration
Record number: 2, Textual support number: 1 OBS
On estime qu'il y a accroissement du potentiel de service d'une immobilisation lorsque sa capacité de production physique ou de service estimée antérieurement est augmentée, que les frais d'exploitation y afférents sont réduits, que la durée de vie ou durée de vie utile est prolongée, ou que la qualité des extrants est améliorée. Pour cette raison, on ajoute les coûts des améliorations au coût d'acquisition de l'immobilisation en cause. Les coûts engagés pour le maintien du potentiel de service d'une immobilisation correspondent à une réparation, et non à une amélioration. 2, record 2, French, - am%C3%A9lioration
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1986-05-01
Record 3, English
Record 3, Subject field(s)
- Construction
Record 3, Main entry term, English
- improvement 1, record 3, English, improvement
Record 3, Abbreviations, English
Record 3, Synonyms, English
- betterment 1, record 3, English, betterment
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Construction
Record 3, Main entry term, French
- confortement
1, record 3, French, confortement
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Ensemble des travaux de consolidation qui améliorent l'état d'un bâtiment. 1, record 3, French, - confortement
Record 3, Spanish
Record 3, Textual support, Spanish
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