TERMIUM Plus®

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MEMORANDUM ALLOCATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1979-09-06

English

Subject field(s)
  • Government Accounting
OBS

The following situations may be appropriate for the use of memorandum allocations: to record fixed assets which are not included in the accounts of Canada; to record liabilities or reserves such as provisions for declining values in inventories, depreciation, or doubtful accounts; to charge depreciation to responsibility centres; and to record costs charged to other appropriations or fiscal years.

OBS

allocation: In accounting, allocation is the spreading of an income or expense but not necessarily on a "time" basis.

French

Domaine(s)
  • Comptabilité publique
OBS

affectation: Destination, application à un usage déterminé: Affectation (...) d'une somme à telle dépense.

Spanish

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