TERMIUM Plus®
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ARTICLE DEPENSE [1 record]
Record 1 - internal organization data 1997-03-11
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Public Sector Budgeting
- Financial and Budgetary Management
Record 1, Main entry term, English
- object of expenditure
1, record 1, English, object%20of%20expenditure
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A classification of expenditure according to its nature, e.g. salaries, wages, material and supplies, construction. Objects are classified as follows: standard object ... reporting object ... sub-reporting object ... economic object ... line object ... asset object ... 2, record 1, English, - object%20of%20expenditure
Record number: 1, Textual support number: 1 OBS
Objects of expenditure comprise 4 categories - Services, Goods, Transfer Payments and Other Expenditures. 3, record 1, English, - object%20of%20expenditure
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Budget des collectivités publiques
- Gestion budgétaire et financière
Record 1, Main entry term, French
- article de dépense
1, record 1, French, article%20de%20d%C3%A9pense
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Classification des dépenses selon leur nature, par exemple traitements, salaires, fournitures et approvisionnements, construction. Les articles sont classés comme suit : article courant [...] article de rapport [...] article de sous-rapport [...] article économique [...] article organique [...] article d'actif [...] 2, record 1, French, - article%20de%20d%C3%A9pense
Record number: 1, Textual support number: 1 OBS
Les articles de dépenses se divisent en quatre catégories - les services, les biens, les paiements de transfert et les autres dépenses. 3, record 1, French, - article%20de%20d%C3%A9pense
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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