TERMIUM Plus®

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

COUTS INITIAUX LOCATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-01-09

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

In accounting for leases, the costs incurred by the lessor that are directly associated with negotiating and executing a specific leasing transaction, e.g., commissions, legal fees and costs of preparing and processing documents for new leases.

OBS

Compare with "executory costs."

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Frais directement reliés à la négociation et à la finalisation d'un contrat de location.

OBS

Ces frais comprennent les commissions, les frais juridiques et les coûts qu'entraînent la préparation et la rédaction des documents ayant trait au contrat de location.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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