TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITALIZED COST [3 records]
Record 1 - internal organization data 2008-09-11
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Investment
Record 1, Main entry term, English
- capitalized interest
1, record 1, English, capitalized%20interest
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capitalized interest cost 2, record 1, English, capitalized%20interest%20cost
correct
- capitalised borrowing costs 2, record 1, English, capitalised%20borrowing%20costs
correct, see observation, plural, Great Britain
- capitalized borrowing costs 2, record 1, English, capitalized%20borrowing%20costs
correct, plural
Record 1, Textual support, English
Record number: 1, 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 1, English, - capitalized%20interest
Record number: 1, Textual support number: 1 OBS
Term adopted by the Financial Accounting Standards Board. 3, record 1, English, - capitalized%20interest
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Investissements et placements
Record 1, Main entry term, French
- charges financières incorporées
1, record 1, French, charges%20financi%C3%A8res%20incorpor%C3%A9es
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- intérêts capitalisés 2, record 1, French, int%C3%A9r%C3%AAts%20capitalis%C3%A9s
correct, anglicism, see observation, masculine noun, plural
- intérêts incorporés 1, record 1, French, int%C3%A9r%C3%AAts%20incorpor%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, 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 1, French, - charges%20financi%C3%A8res%20incorpor%C3%A9es
Record number: 1, 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 1, French, - charges%20financi%C3%A8res%20incorpor%C3%A9es
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Inversiones
Record 1, Main entry term, Spanish
- interés intercalario
1, record 1, Spanish, inter%C3%A9s%20intercalario
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- interés intersalario 2, record 1, Spanish, inter%C3%A9s%20intersalario
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, 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 1, Spanish, - inter%C3%A9s%20intercalario
Record 1, Key term(s)
- intereses intercalarios
- intereses intersalarios
Record 2 - internal organization data 2001-08-03
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- capitalized cost
1, record 2, English, capitalized%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- capitalized expense 2, record 2, English, capitalized%20expense
correct
Record 2, Textual support, English
Record number: 2, 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 2, English, - capitalized%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- coût capitalisé
1, record 2, French, co%C3%BBt%20capitalis%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- frais accessoires capitalisés 1, record 2, French, frais%20accessoires%20capitalis%C3%A9s
correct, masculine noun, plural
- frais capitalisés 1, record 2, French, frais%20capitalis%C3%A9s
correct, masculine noun, plural
- frais accessoires immobilisés 1, record 2, French, frais%20accessoires%20immobilis%C3%A9s
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, 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 2, French, - co%C3%BBt%20capitalis%C3%A9
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- gasto capitalizado
1, record 2, Spanish, gasto%20capitalizado
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- costo capitalizado 2, record 2, Spanish, costo%20capitalizado
masculine noun
Record 2, Textual support, Spanish
Record number: 2, 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 2, Spanish, - gasto%20capitalizado
Record 2, Key term(s)
- coste capitalizado
Record 3 - internal organization data 1992-01-01
Record 3, English
Record 3, Subject field(s)
- Mineral Prospecting
- Mineralogy
- National Accounting
Record 3, Main entry term, English
- capitalized mineral exploration cost 1, record 3, English, capitalized%20mineral%20exploration%20cost
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Prospection minière
- Minéralogie
- Comptabilité nationale
Record 3, Main entry term, French
- coût capitalisé pour l'exploitation minière
1, record 3, French, co%C3%BBt%20capitalis%C3%A9%20pour%20l%27exploitation%20mini%C3%A8re
unofficial, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coût accumulé d'exploration minière 1, record 3, French, co%C3%BBt%20accumul%C3%A9%20d%27exploration%20mini%C3%A8re
unofficial, masculine noun
Record 3, Textual support, French
Record number: 3, 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 3, French, - co%C3%BBt%20capitalis%C3%A9%20pour%20l%27exploitation%20mini%C3%A8re
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: