TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAL EXPENDITURE [2 records]
Record 1 - internal organization data 2014-10-09
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- capital expenditure
1, record 1, English, capital%20expenditure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The capital costs that a licensee estimates will be incurred by the licensee during any 12 month period ... amortized over a five year period ... 2, record 1, English, - capital%20expenditure
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- dépenses d'immobilisation
1, record 1, French, d%C3%A9penses%20d%27immobilisation
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] coûts en capital estimatifs qui seront engagés par le titulaire au cours d'une période de 12 mois [...] amortis sur une période de cinq ans [...] 2, record 1, French, - d%C3%A9penses%20d%27immobilisation
Record number: 1, Textual support number: 1 OBS
dépenses d'immobilisation : terme habituellement utilisé au pluriel dans ce contexte. 3, record 1, French, - d%C3%A9penses%20d%27immobilisation
Record 1, Key term(s)
- dépense d'immobilisation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-07-29
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Corporate Economics
- Financial and Budgetary Management
Record 2, Main entry term, English
- capital expenditure
1, record 2, English, capital%20expenditure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- capital investment 2, record 2, English, capital%20investment
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Money spent by a company to add or expand property, plant, and equipment assets, with the expectation that they will benefit the company over a long period of time (more than one year). 3, record 2, English, - capital%20expenditure
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Économie de l'entreprise
- Gestion budgétaire et financière
Record 2, Main entry term, French
- dépense en immobilisations
1, record 2, French, d%C3%A9pense%20en%20immobilisations
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- dépense en capital 2, record 2, French, d%C3%A9pense%20en%20capital
correct, feminine noun
- dépense d'investissement 3, record 2, French, d%C3%A9pense%20d%27investissement
correct, feminine noun
- dépense d'équipement 4, record 2, French, d%C3%A9pense%20d%27%C3%A9quipement
correct, feminine noun
- dépense capitale 5, record 2, French, d%C3%A9pense%20capitale
avoid, anglicism, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dépense effectuée par l'entité en vue d'acquerir, de construire, de développer, de mettre en valeur ou d'améliorer une immobilisation qui lui procurera des avantages au cours d'un certain nombre d'exercices. 6, record 2, French, - d%C3%A9pense%20en%20immobilisations
Record 2, Spanish
Record 2, Textual support, Spanish
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