TERMIUM Plus®

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LEVEL OBJECT CLASSIFICATION [1 record]

Record 1 1996-11-05

English

Subject field(s)
  • Government Accounting
DEF

The classification level of operations which accounts for the type or nature of expenditures and the sources of revenues. In descending order of aggregation, the levels of classification by object are: categories; sub-categories; standard objects; reporting objects; sub-reporting objects; economic, source and class objects; and departmental or line objects.

French

Domaine(s)
  • Comptabilité publique
DEF

Niveau de classification des opérations servant à préciser la nature des dépenses ou la provenance des recettes. Les niveaux de classification par article suivent un ordre descendant d'agrégation de la manière suivante : catégories; sous-catégories; articles courants, articles de rapport; articles de sous-rapport; articles économiques, d'origine et de classification et articles ministériels (ou d'exécution).

Spanish

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