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FRAIS ACCESSOIRES CAPITALISES [1 record]
Record 1 - internal organization data 2001-08-03
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- capitalized cost
1, record 1, English, capitalized%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capitalized expense 2, record 1, English, capitalized%20expense
correct
Record 1, Textual support, English
Record number: 1, 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 1, English, - capitalized%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- coût capitalisé
1, record 1, French, co%C3%BBt%20capitalis%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais accessoires capitalisés 1, record 1, French, frais%20accessoires%20capitalis%C3%A9s
correct, masculine noun, plural
- frais capitalisés 1, record 1, French, frais%20capitalis%C3%A9s
correct, masculine noun, plural
- frais accessoires immobilisés 1, record 1, French, frais%20accessoires%20immobilis%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, 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 1, French, - co%C3%BBt%20capitalis%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- gasto capitalizado
1, record 1, Spanish, gasto%20capitalizado
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- costo capitalizado 2, record 1, Spanish, costo%20capitalizado
masculine noun
Record 1, Textual support, Spanish
Record number: 1, 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 1, Spanish, - gasto%20capitalizado
Record 1, Key term(s)
- coste capitalizado
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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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