TERMIUM Plus®
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CAPITAL EXPENSE [6 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- cumulative enhanced recovery capital expense
1, record 1, English, cumulative%20enhanced%20recovery%20capital%20expense
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- frais d'immobilisation cumulatifs pour la récupération assistée
1, record 1, French, frais%20d%27immobilisation%20cumulatifs%20pour%20la%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- cumulative enhanced recovery capital expense deduction
1, record 2, English, cumulative%20enhanced%20recovery%20capital%20expense%20deduction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- CERCE deduction 1, record 2, English, CERCE%20deduction
correct
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- déduction pour frais d'immobilisation cumulatifs pour récupération assistée
1, record 2, French, d%C3%A9duction%20pour%20frais%20d%27immobilisation%20cumulatifs%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1992-01-30
Record 3, English
Record 3, Subject field(s)
- Titles of Forms
Record 3, Main entry term, English
- Cumulative Enhanced Recovery Capital Expense(CERCE) Account Schedule
1, record 3, English, Cumulative%20Enhanced%20Recovery%20Capital%20Expense%28CERCE%29%20Account%20Schedule
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Form PG1S(4), Revenue Canada Taxation. 2, record 3, English, - Cumulative%20Enhanced%20Recovery%20Capital%20Expense%28CERCE%29%20Account%20Schedule
Record 3, French
Record 3, Domaine(s)
- Titres de formulaires administratifs
Record 3, Main entry term, French
- Annexe du compte des frais cumulatifs d'immobilisations pour récupération assistée (FCIRA)
1, record 3, French, Annexe%20du%20compte%20des%20frais%20cumulatifs%20d%27immobilisations%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28FCIRA%29
correct, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Formule PG1S(4), Revenu Canada Impôt. 2, record 3, French, - Annexe%20du%20compte%20des%20frais%20cumulatifs%20d%27immobilisations%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e%20%28FCIRA%29
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1986-07-09
Record 4, English
Record 4, Subject field(s)
- Government Accounting
Record 4, Main entry term, English
- capital expense for national defence 1, record 4, English, capital%20expense%20for%20national%20defence
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Comptabilité publique
Record 4, Main entry term, French
- dépenses de capital au titre de la défense nationale 1, record 4, French, d%C3%A9penses%20de%20capital%20au%20titre%20de%20la%20d%C3%A9fense%20nationale
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1976-06-19
Record 5, English
Record 5, Subject field(s)
- Financial and Budgetary Management
Record 5, Main entry term, English
- capital expense 1, record 5, English, capital%20expense
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Gestion budgétaire et financière
Record 5, Main entry term, French
- dépense d'établissement
1, record 5, French, d%C3%A9pense%20d%27%C3%A9tablissement
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1975-03-11
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
Record 6, Main entry term, English
- additional capital and expense outflow 1, record 6, English, additional%20capital%20and%20expense%20outflow
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
net present values are determined on the basis of additional capital and expense outflows over and above those needed to meet on-going demand. 1, record 6, English, - additional%20capital%20and%20expense%20outflow
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
Record 6, Main entry term, French
- supplément d'investissements et de dépenses 1, record 6, French, suppl%C3%A9ment%20d%27investissements%20et%20de%20d%C3%A9penses
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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