TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ALLOCATED COSTS [1 record]
Record 1 - internal organization data 1998-04-20
Record 1, English
Record 1, Subject field(s)
- Finance
- Government Accounting
Record 1, Main entry term, English
- allocated costs
1, record 1, English, allocated%20costs
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Costs which cannot be directly attributed to the production or provision of a good or service such as certain fixed costs and which must be allocated on some other basis such as a predetermined percentage or a standard cost factor applied to an appropriate measure of the activity base. 2, record 1, English, - allocated%20costs
Record number: 1, Textual support number: 1 OBS
Costs allocated in this way generally include administrative overheads, accommodation, capital and shared inventories. 2, record 1, English, - allocated%20costs
Record 1, Key term(s)
- allocated cost
Record 1, French
Record 1, Domaine(s)
- Finances
- Comptabilité publique
Record 1, Main entry term, French
- coûts répartis
1, record 1, French, co%C3%BBts%20r%C3%A9partis
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts qui ne peuvent être attribués directement à la production d'un bien ou à la prestation d'un service, comme certains coûts fixes, et qui doivent être répartis à un autre titre, par exemple suivant un pourcentage prédéterminé ou un facteur de coûts uniforme appliqué à une mesure appropriée de la base d'activité. 2, record 1, French, - co%C3%BBts%20r%C3%A9partis
Record number: 1, Textual support number: 1 OBS
En général, les coûts répartis de cette façon comprennent les frais généraux administratifs et [les coûts des locaux], de même que les immobilisations et les stocks partagés. 2, record 1, French, - co%C3%BBts%20r%C3%A9partis
Record 1, Key term(s)
- coût réparti
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Finanzas
- Contabilidad pública
Record 1, Main entry term, Spanish
- costos imputados
1, record 1, Spanish, costos%20imputados
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 1, Key term(s)
- costo imputado
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