TERMIUM Plus®
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CAPITAL LEASE OBLIGATION [1 record]
Record 1 - internal organization data 2008-06-19
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Law of Contracts (common law)
- Property Law (civil law)
Record 1, Main entry term, English
- capital lease obligation
1, record 1, English, capital%20lease%20obligation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- obligation under capital lease 2, record 1, English, obligation%20under%20capital%20lease
correct
- liability related to leased asset 2, record 1, English, liability%20related%20to%20leased%20asset
correct
- lease obligation 2, record 1, English, lease%20obligation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A capital lease is treated as an asset and is included as such on the balance sheet with a corresponding liability entry for the capital lease obligation. 3, record 1, English, - capital%20lease%20obligation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Droit des contrats (common law)
- Droit des biens et de la propriété (droit civil)
Record 1, Main entry term, French
- obligation découlant d'un contrat de location-acquisition
1, record 1, French, obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dacquisition
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- obligation découlant d'un contrat de location-financement 1, record 1, French, obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dfinancement
correct, see observation, feminine noun, Belgium, France
- passif correspondant à un actif loué 1, record 1, French, passif%20correspondant%20%C3%A0%20un%20actif%20lou%C3%A9
correct, masculine noun
- obligation locative 1, record 1, French, obligation%20locative
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Obligation comparable à celle qui découle d'un emprunt, prise en charge par le preneur en vertu d'un contrat de location-acquisition (ou de location-financement) et devant figurer au passif du bilan du preneur. 1, record 1, French, - obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dacquisition
Record number: 1, Textual support number: 1 OBS
Terme préféré du Financial Accounting Standards Board. 2, record 1, French, - obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dacquisition
Record 1, Spanish
Record 1, 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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