TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

CAPITALIZED SOFTWARE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-04-18

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
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.

OBS

logiciels immobilisés : terme toujours utilisé au pluriel dans ce contexte.

Spanish

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