The Government of Canada’s terminology and linguistic data bank.

CAPITAL ITEM [1 record]

Record 1 2008-03-26


Subject field(s)
  • Financial Accounting
  • Government Accounting

Item included in the assets section of a balance sheet of an entity ... that is written off (depreciated) over more than one accounting period.


  • Comptabilité générale
  • Comptabilité publique

Élément que l'entité doit porter au débit d'un compte d'actif plutôt que d'un compte de résultats.


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