TERMIUM Plus®

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FRAIS DEVELOPPEMENT [1 record]

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Alphabetical list of terms

Record 1 2010-04-21

English

Subject field(s)
  • Financial Accounting
DEF

[Total] expenditures made in converting research findings or other knowledge into a plan or design for new or substantially improved materials, devices, products, processes, systems or services prior to the beginning of commercial production or use.

French

Domaine(s)
  • Comptabilité générale
DEF

[Ensemble de] dépenses relatives au travail de transposition des découvertes issues de la recherche par la mise en application des résultats ou d'autres connaissances acquises à des projets ou à la conception ou la mise au point de matériaux, d'appareils, de produits, de procédés, de systèmes ou de services nouveaux ou sensiblement améliorés, avant le commencement de l'exploitation commerciale.

Spanish

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