TERMIUM Plus®

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FRAIS INTANGIBLES [1 record]

Record 1 2004-07-26

English

Subject field(s)
  • Taxation
  • Commercial Utilization (Oil and Natural Gas)
  • Mining Rights and Concessions
CONT

Intangible drilling and development costs.

French

Domaine(s)
  • Fiscalité
  • Exploitation commerciale (Pétrole et gaz naturel)
  • Droit minier
DEF

[... coûts relatifs à tous les éléments corporels et incorporels nécessaires au forage, à la complétion ou au reconditionnement des puits qui sont irrécupérables après l'achèvement de l'opération.

CONT

Frais intangibles de forage et de développement.

OBS

investissements irrécupérables : terme officiellement recommandé par le Gouvernement français.

Spanish

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