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CAPITALIZED [23 records]

Filter results by subject field Alphabetical list of terms

Record 1 - internal organization data 2016-02-26

Record 1, English

Record 1, Subject field(s)

Corporate Economics

capitalized earning power 1, record 1, English, capitalized%20earning%20power
correct

capitalization of earning power 1, record 1, English, capitalization%20of%20earning%20power
correct, see observation

Record number: 1, Textual support number: 1 OBS

Good will and capitalized earning power are discussed in the accounting appendix (...) 1, record 1, English, - capitalized%20earning%20power

Record number: 1, Textual support number: 2 OBS

for "capitalization of earning power" : An example of the capitalization of earning power is J.P. Morgan's formation of the giant United-States Steel Corporation (...). He bought out the Andrew Carnegie steel plants and combined them with half a dozen other holdings. 1, record 1, English, - capitalized%20earning%20power

Record 1, Key term(s)

capitalised earning power
capitalisation of earning power

Record 1, French

Record 1, Domaine(s)

Économie de l'entreprise

capacité bénéficiaire capitalisée 1, record 1, French, capacit%C3%A9%20b%C3%A9n%C3%A9ficiaire%20capitalis%C3%A9e

Record 1, Spanish

Save record 1

Record 2 - internal organization data 2015-03-02

Record 2, English

Record 2, Subject field(s)

Market Prices

capitalized market value 1, record 2, English, capitalized%20market%20value
correct

Record number: 2, Textual support number: 1 OBS

For a regulating authority to use capitalized market value as a base for measuring capital would be tantamount to recognizing any level of earnings, high or low, as fair. 1, record 2, English, - capitalized%20market%20value

Record 2, Key term(s)

capitalised market value

Record 2, French

Record 2, Domaine(s)

Prix (Commercialisation)

valeur capitalisée par le marché 1, record 2, French, valeur%20capitalis%C3%A9e%20par%20le%20march%C3%A9
feminine noun

valeur capitalisée sur le marché 1, record 2, French, valeur%20capitalis%C3%A9e%20sur%20le%20march%C3%A9
feminine noun
valeur extrinsèque capitalisée 1, record 2, French, valeur%20extrins%C3%A8que%20capitalis%C3%A9e
feminine noun

Record 2, Spanish

Save record 2

Record 3 - internal organization data 2010-07-21

Record 3, English

Record 3, Subject field(s)

Accounting

capitalized expenditure 1, record 3, English, capitalized%20expenditure
correct

Record 3, Key term(s)

capitalized expenses

Record 3, French

Record 3, Domaine(s)

Comptabilité

dépense immobilisée 1, record 3, French, d%C3%A9pense%20immobilis%C3%A9e
correct, feminine noun

dépense capitalisée 1, record 3, French, d%C3%A9pense%20capitalis%C3%A9e
correct, feminine noun

Record number: 3, Textual support number: 1 DEF

Dépense portée à l'actif et ayant trait à l'acquisition d'un bien d'une durée relativement longue dont l'entité se servira pour son exploitation. 1, record 3, French, - d%C3%A9pense%20immobilis%C3%A9e

Record 3, Spanish

Save record 3

Record 4 - internal organization data 2008-09-11

Record 4, English

Record 4, Subject field(s)

Financial Accounting
Investment

capitalized interest 1, record 4, English, capitalized%20interest
correct

capitalized interest cost 2, record 4, English, capitalized%20interest%20cost
correct
capitalised borrowing costs 2, record 4, English, capitalised%20borrowing%20costs
correct, see observation, plural, Great Britain
capitalized borrowing costs 2, record 4, English, capitalized%20borrowing%20costs
correct, plural

Record number: 4, Textual support number: 1 DEF

Interest that is not immediately expensed, but instead is treated as an asset and amortized over time in the income statement. 2, record 4, English, - capitalized%20interest

Record number: 4, Textual support number: 1 OBS

Term adopted by the Financial Accounting Standards Board. 3, record 4, English, - capitalized%20interest

Record 4, French

Record 4, Domaine(s)

Comptabilité générale
Investissements et placements

charges financières incorporées 1, record 4, French, charges%20financi%C3%A8res%20incorpor%C3%A9es
correct, feminine noun, plural

intérêts capitalisés 2, record 4, French, int%C3%A9r%C3%AAts%20capitalis%C3%A9s
correct, anglicism, see observation, masculine noun, plural
intérêts incorporés 1, record 4, French, int%C3%A9r%C3%AAts%20incorpor%C3%A9s
correct, masculine noun, plural

Record number: 4, Textual support number: 1 DEF

Coûts d'emprunt qui seraient normalement comptabilisés immédiatement en charges, mais qui sont plutôt portés au bilan par incorporation dans le coût d'un actif, notamment une immobilisation, parce qu'ils ont trait directement à l'acquisition, à la construction, au développement ou à la mise en valeur de cet actif. 1, record 4, French, - charges%20financi%C3%A8res%20incorpor%C3%A9es

Record number: 4, Textual support number: 1 OBS

L'adjectif «capitalisés» utilisé dans ce sens sous l'influence de l'anglais peut être considéré comme un anglicisme. 1, record 4, French, - charges%20financi%C3%A8res%20incorpor%C3%A9es

Record 4, Spanish

Record 4, Campo(s) temático(s)

Contabilidad general
Inversiones

interés intercalario 1, record 4, Spanish, inter%C3%A9s%20intercalario
correct, masculine noun

interés intersalario 2, record 4, Spanish, inter%C3%A9s%20intersalario
correct, masculine noun

Record number: 4, Textual support number: 1 DEF

[Intereses] que se calculan como retribución del capital invertido en una empresa por el tiempo en que todavía no ha entrado en rendimiento. 1, record 4, Spanish, - inter%C3%A9s%20intercalario

Record 4, Key term(s)

intereses intercalarios
intereses intersalarios

Save record 4

Record 5 - internal organization data 2008-01-21

Record 5, English

Record 5, Subject field(s)

Pensions and Annuities
Annuities (Insurance)

capitalized value of the annuity 1, record 5, English, capitalized%20value%20of%20the%20annuity
correct

Record 5, French

Record 5, Domaine(s)

Pensions et rentes
Rentes (Assurances)

valeur capitalisée d'une pension 1, record 5, French, valeur%20capitalis%C3%A9e%20d%27une%20pension
correct, feminine noun

valeur capitalisée de la rente 2, record 5, French, valeur%20capitalis%C3%A9e%20de%20la%20rente
correct, feminine noun

Record 5, Spanish

Save record 5

Record 6 - internal organization data 2006-09-08

Record 6, English

Record 6, Subject field(s)

Financial Accounting

capitalized surplus 1, record 6, English, capitalized%20surplus
correct

Record number: 6, Textual support number: 1 DEF

Surplus (paid in or earned) of a corporation that has been transferred to capital stock, through the issue of a stock dividend, by increasing the par or stated value of capital stock without an issue of additional shares, or by a simple resolution of the board of directors. 2, record 6, English, - capitalized%20surplus

Record 6, French

Record 6, Domaine(s)

Comptabilité générale

bénéfices capitalisés 1, record 6, French, b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
correct, masculine noun, plural, Canada

bénéfices incorporés 1, record 6, French, b%C3%A9n%C3%A9fices%20incorpor%C3%A9s
correct, masculine noun, plural, Belgium, France

Record number: 6, Textual support number: 1 DEF

Partie des bénéfices non répartis virée à un compte de capital-actions ou de surplus d'apport. 1, record 6, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s

Record number: 6, Textual support number: 1 OBS

En France et en Belgique, cette notion correspond à la partie des réserves incorporée au capital d'une société. 1, record 6, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s

Record number: 6, Textual support number: 2 OBS

bénéfices capitalisés; bénéfices incorporés : termes habituellement utilisés au pluriel. 2, record 6, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s

Record 6, Key term(s)

bénéfice capitalisé
bénéfice incorporé

Record 6, Spanish

Save record 6

Record 7 - internal organization data 2006-04-18

Record 7, English

Record 7, Subject field(s)

Financial Accounting
Financial and Budgetary Management

capitalized software 1, record 7, English, capitalized%20software
correct

Record 7, French

Record 7, Domaine(s)

Comptabilité générale
Gestion budgétaire et financière

logiciels immobilisés 1, record 7, French, logiciels%20immobilis%C3%A9s
correct, masculine noun, plural

Record number: 7, Textual support number: 1 DEF

Compte de bilan regroupant les coûts d'acquisition ou de développement des logiciels à usage interne ou les coûts de développement des logiciels destinés à être commercialisés par l'entité, considérés comme des immobilisations incorporelles et faisant généralement l'objet d'un amortissement périodique tenant compte de l'évolution plus ou moins rapide et prévisible des besoins et des connaissances techniques. 1, record 7, French, - logiciels%20immobilis%C3%A9s

Record number: 7, Textual support number: 1 OBS

logiciels immobilisés : terme toujours utilisé au pluriel dans ce contexte. 2, record 7, French, - logiciels%20immobilis%C3%A9s

Record 7, Spanish

Save record 7

Record 8 - internal organization data 2004-09-24

Record 8, English

Record 8, Subject field(s)

Financial Accounting

present discounted value 1, record 8, English, present%20discounted%20value
correct

present capitalized value 2, record 8, English, present%20capitalized%20value
correct

Record number: 8, Textual support number: 1 OBS

The way to arrive at any asset's present discounted value is straightforward. (...) evaluate the present worth of each part of the stream of future receipts, giving due allowance for the discounting required by its payment date. Then simply add together all the separate present discounted values. Thus we have arrived at the asset's capitalized market value, or what is called its "present discounted value". 2, record 8, English, - present%20discounted%20value

Record 8, French

Record 8, Domaine(s)

Comptabilité générale

valeur actuelle escomptée 1, record 8, French, valeur%20actuelle%20escompt%C3%A9e
feminine noun

valeur actuelle capitalisée 1, record 8, French, valeur%20actuelle%20capitalis%C3%A9e
feminine noun

Record 8, Spanish

Record 8, Campo(s) temático(s)

Contabilidad general

valor actualizado neto 1, record 8, Spanish, valor%20actualizado%20neto
masculine noun

Save record 8

Record 9 - internal organization data 2002-07-31

Record 9, English

Record 9, Subject field(s)

Special-Language Phraseology
Loans
Education (General)

interest capitalized into the loan 1, record 9, English, interest%20capitalized%20into%20the%20loan
correct

Record 9, French

Record 9, Domaine(s)

Phraséologie des langues de spécialité
Prêts et emprunts
Pédagogie (Généralités)

intérêt capitalisé sur l'emprunt 1, record 9, French, int%C3%A9r%C3%AAt%20capitalis%C3%A9%20sur%20l%27emprunt
correct, masculine noun

intérêt capitalisé dans le prêt 1, record 9, French, int%C3%A9r%C3%AAt%20capitalis%C3%A9%20dans%20le%20pr%C3%AAt
correct, masculine noun

Record 9, Spanish

Save record 9

Record 10 - internal organization data 2001-08-03

Record 10, English

Record 10, Subject field(s)

Financial Accounting

capitalized cost 1, record 10, English, capitalized%20cost
correct

capitalized expense 2, record 10, English, capitalized%20expense
correct

Record number: 10, Textual support number: 1 DEF

An item of cost usually charged to profit and loss but, because related to a period of construction, added to a capital-asset account. 3, record 10, English, - capitalized%20cost

Record 10, French

Record 10, Domaine(s)

Comptabilité générale

coût capitalisé 1, record 10, French, co%C3%BBt%20capitalis%C3%A9
correct, masculine noun

frais accessoires capitalisés 1, record 10, French, frais%20accessoires%20capitalis%C3%A9s
correct, masculine noun, plural
frais capitalisés 1, record 10, French, frais%20capitalis%C3%A9s
correct, masculine noun, plural
frais accessoires immobilisés 1, record 10, French, frais%20accessoires%20immobilis%C3%A9s
correct, masculine noun, plural

Record number: 10, Textual support number: 1 DEF

Coût qui serait normalement imputable à l'exercice, mais qui est plutôt porté au débit d'un compte d'actif parce qu'il a trait à l'acquisition, à la construction, au développement ou à la mise en valeur d'une immobilisation. Ces coûts comprennent, par exemple, les frais de courtage, les frais d'actes, les frais de transport et d'installation et les frais indirects ou financiers (intérêts capitalisés) rattachés à l'activité de construction, de développement ou de mise en valeur. 1, record 10, French, - co%C3%BBt%20capitalis%C3%A9

Record 10, Spanish

Record 10, Campo(s) temático(s)

Contabilidad general

gasto capitalizado 1, record 10, Spanish, gasto%20capitalizado
masculine noun

costo capitalizado 2, record 10, Spanish, costo%20capitalizado
masculine noun

Record number: 10, Textual support number: 1 DEF

Son aquellos que, debido a su naturaleza, no se muestran en la cuenta de pérdidas y ganancias, sino que se acumulan, capitalizados, en una cuenta del activo del balance. 3, record 10, Spanish, - gasto%20capitalizado

Record 10, Key term(s)

coste capitalizado

Save record 10

Record 11 - internal organization data 1998-02-16

Record 11, English

Record 11, Subject field(s)

Finance

capitalized value 1, record 11, English, capitalized%20value
correct

Record number: 11, Textual support number: 1 DEF

The present value of a stream of future income, calculated by using an assumed rate of return. 2, record 11, English, - capitalized%20value

Record 11, French

Record 11, Domaine(s)

Finances

valeur actualisée 1, record 11, French, valeur%20actualis%C3%A9e
correct, feminine noun

Record number: 11, Textual support number: 1 DEF

Valeur résultant de l'actualisation des bénéfices futurs de l'entreprise à un taux de rendement approprié. 1, record 11, French, - valeur%20actualis%C3%A9e

Record 11, Spanish

Save record 11

Record 12 - internal organization data 1998-02-16

Record 12, English

Record 12, Subject field(s)

Finance

capitalized value 1, record 12, English, capitalized%20value
correct

Record 12, French

Record 12, Domaine(s)

Finances

valeur capitalisée 1, record 12, French, valeur%20capitalis%C3%A9e
correct, feminine noun

Record number: 12, Textual support number: 1 DEF

Valeur d'un bien ou d'une entreprise établie par la capitalisation des revenus ou des bénéfices qu'il ou elle produit. 1, record 12, French, - valeur%20capitalis%C3%A9e

Record 12, Spanish

Save record 12

Record 13 - internal organization data 1997-02-13

Record 13, English

Record 13, Subject field(s)

Investment

capitalized yield 1, record 13, English, capitalized%20yield

Record 13, French

Record 13, Domaine(s)

Investissements et placements

capitalisation du rendement 1, record 13, French, capitalisation%20du%20rendement
feminine noun

Record 13, Spanish

Record 13, Campo(s) temático(s)

Inversiones

capitalización del rendimiento 1, record 13, Spanish, capitalizaci%C3%B3n%20del%20rendimiento
feminine noun

Save record 13

Record 14 - internal organization data 1996-11-29

Record 14, English

Record 14, Subject field(s)

Government Accounting

capitalized leasing 1, record 14, English, capitalized%20leasing
correct

Record 14, French

Record 14, Domaine(s)

Comptabilité publique

location à bail capitalisée 1, record 14, French, location%20%C3%A0%20bail%20capitalis%C3%A9e
correct, feminine noun

Record 14, Spanish

Save record 14

Record 15 - internal organization data 1996-07-02

Record 15, English

Record 15, Subject field(s)

Data Banks and Databases
Finance

capitalized 1, record 15, English, capitalized
adjective

Record 15, French

Record 15, Domaine(s)

Banques et bases de données
Finances

immobilisé 1, record 15, French, immobilis%C3%A9
adjective

Record number: 15, Textual support number: 1 OBS

Option - Interroger les informations financières 1, record 15, French, - immobilis%C3%A9

Record 15, Spanish

Save record 15

Record 16 - internal organization data 1996-06-02

Record 16, English

Record 16, Subject field(s)

Foreign Trade
Finance

capitalized subsidiary 1, record 16, English, capitalized%20subsidiary

Record 16, French

Record 16, Domaine(s)

Commerce extérieur
Finances

filiale dotée de son propre capital social 1, record 16, French, filiale%20dot%C3%A9e%20de%20son%20propre%20capital%20social
feminine noun

Record 16, Spanish

Save record 16

Record 17 - internal organization data 1996-06-02

Record 17, English

Record 17, Subject field(s)

Foreign Trade

capitalized know-how 1, record 17, English, capitalized%20know%2Dhow

Record 17, French

Record 17, Domaine(s)

Commerce extérieur

savoir-faire accumulé 1, record 17, French, savoir%2Dfaire%20accumul%C3%A9
masculine noun

Record 17, Spanish

Save record 17

Record 18 - internal organization data 1992-01-01

Record 18, English

Record 18, Subject field(s)

Mineral Prospecting
Mineralogy
National Accounting

capitalized mineral exploration cost 1, record 18, English, capitalized%20mineral%20exploration%20cost

Record 18, French

Record 18, Domaine(s)

Prospection minière
Minéralogie
Comptabilité nationale

coût capitalisé pour l'exploitation minière 1, record 18, French, co%C3%BBt%20capitalis%C3%A9%20pour%20l%27exploitation%20mini%C3%A8re
unofficial, masculine noun

coût accumulé d'exploration minière 1, record 18, French, co%C3%BBt%20accumul%C3%A9%20d%27exploration%20mini%C3%A8re
unofficial, masculine noun

Record number: 18, Textual support number: 1 OBS

Source(s) : Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études statistiques et des études économiques]. 1, record 18, French, - co%C3%BBt%20capitalis%C3%A9%20pour%20l%27exploitation%20mini%C3%A8re

Record 18, Spanish

Save record 18

Record 19 - internal organization data 1990-03-05

Record 19, English

Record 19, Subject field(s)

Corporate Economics

capitalized company 1, record 19, English, capitalized%20company
correct

Record number: 19, Textual support number: 1 OBS

capitalization of a corporation: A term used by investment analysts to indicated stockholders' equity plus bonds outstanding. 2, record 19, English, - capitalized%20company

Record 19, French

Record 19, Domaine(s)

Économie de l'entreprise

société dotée de capitaux permanents 1, record 19, French, soci%C3%A9t%C3%A9%20dot%C3%A9e%20de%20capitaux%20permanents
correct, proposal, feminine noun

Record number: 19, Textual support number: 1 OBS

Les capitaux permanents comprennent essentiellement les capitaux propres et les emprunts à long et moyen terme. 2, record 19, French, - soci%C3%A9t%C3%A9%20dot%C3%A9e%20de%20capitaux%20permanents

Record 19, Spanish

Save record 19

Record 20 - internal organization data 1988-11-01

Record 20, English

Record 20, Subject field(s)

Translation (General)
National Accounting

capitalized project 1, record 20, English, capitalized%20project

Record 20, French

Record 20, Domaine(s)

Traduction (Généralités)
Comptabilité nationale

projet d'immobilisation pour lequel des sommes ont déjà été versées 1, record 20, French, projet%20d%27immobilisation%20pour%20lequel%20des%20sommes%20ont%20d%C3%A9j%C3%A0%20%C3%A9t%C3%A9%20vers%C3%A9es
masculine noun

Record number: 20, Textual support number: 1 OBS

Source : Conseil du Trésor. 1, record 20, French, - projet%20d%27immobilisation%20pour%20lequel%20des%20sommes%20ont%20d%C3%A9j%C3%A0%20%C3%A9t%C3%A9%20vers%C3%A9es

Record 20, Spanish

Save record 20

Record 21 - internal organization data 1986-06-03

Record 21, English

Record 21, Subject field(s)

Production (Economics)

heavily capitalized production 1, record 21, English, heavily%20capitalized%20production

Record 21, French

Record 21, Domaine(s)

Production (Économie)

production à fort coefficient de capital 1, record 21, French, production%20%C3%A0%20fort%20coefficient%20de%20capital
feminine noun

Record 21, Spanish

Save record 21

Record 22 - internal organization data 1976-06-19

Record 22, English

Record 22, Subject field(s)

Taxation

capitalized value of a compensation 1, record 22, English, capitalized%20value%20of%20a%20compensation

Record 22, French

Record 22, Domaine(s)

Fiscalité

valeur capitalisée d'une indemnité 1, record 22, French, valeur%20capitalis%C3%A9e%20d%27une%20indemnit%C3%A9
feminine noun

Record 22, Spanish

Save record 22

Record 23 - internal organization data 1975-03-11

Record 23, English

Record 23, Subject field(s)

Working Practices and Conditions
Remuneration (Personnel Management)

capitalized hours 1, record 23, English, capitalized%20hours

Record 23, French

Record 23, Domaine(s)

Régimes et conditions de travail
Rémunération (Gestion du personnel)

heures de travail capitalisées 1, record 23, French, heures%20de%20travail%20capitalis%C3%A9es

Record 23, Spanish

Save record 23

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© Public Services and Procurement Canada, 2026
TERMIUM Plus^®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Date Modified:: 2026-06-15

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On social media

CAPITALIZED [23 records]

Record 1, Main entry term, English

Record 1, Abbreviations, English

Record 1, Synonyms, English

Record 1, Textual support, English

Record number: 1, Textual support number: 1 OBS

Record number: 1, Textual support number: 2 OBS

Record 1, Main entry term, French

Record 1, Abbreviations, French

Record 1, Synonyms, French

Record 1, Textual support, French

Record 1, Textual support, Spanish

Record 2, Main entry term, English

Record 2, Abbreviations, English

Record 2, Synonyms, English

Record 2, Textual support, English

Record number: 2, Textual support number: 1 OBS

Record 2, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record 2, Textual support, Spanish

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Textual support, English

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record number: 3, Textual support number: 1 DEF

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Textual support, English

Record number: 4, Textual support number: 1 DEF

Record number: 4, Textual support number: 1 OBS

Record 4, Main entry term, French

Record 4, Abbreviations, French

Record 4, Synonyms, French

Record 4, Textual support, French

Record number: 4, Textual support number: 1 DEF

Record number: 4, Textual support number: 1 OBS

Record 4, Main entry term, Spanish

Record 4, Abbreviations, Spanish

Record 4, Synonyms, Spanish

Record 4, Textual support, Spanish

Record number: 4, Textual support number: 1 DEF

Record 5, Main entry term, English

Record 5, Abbreviations, English

Record 5, Synonyms, English

Record 5, Main entry term, French

Record 5, Abbreviations, French

Record 5, Synonyms, French

Record 5, Textual support, French

Record 5, Textual support, Spanish

Record 6, Main entry term, English

Record 6, Abbreviations, English

Record 6, Synonyms, English

Record 6, Textual support, English

Record number: 6, Textual support number: 1 DEF

Record 6, Main entry term, French

Record 6, Abbreviations, French

Record 6, Synonyms, French

Record 6, Textual support, French

Record number: 6, Textual support number: 1 DEF

Record number: 6, Textual support number: 1 OBS

Record number: 6, Textual support number: 2 OBS

Record 6, Textual support, Spanish

Record 7, Main entry term, English

Record 7, Abbreviations, English

Record 7, Synonyms, English

Record 7, Textual support, English

Record 7, Main entry term, French

Record 7, Abbreviations, French

Record 7, Synonyms, French

Record 7, Textual support, French

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