TERMIUM Plus®

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

FRA CODING [1 record]

Record 1 2001-06-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA coding rationale: Since the purchase of equipment is less than the $10,000 threshold the $4,000 will be expensed instead of capitalized.

OBS

FRA: financial reporting account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : puisque l'achat de matériel est inférieur au seuil de 10 000 $, le montant de 4 000 $ sera passé en charges plutôt que capitalisé.

OBS

CRF : compte de rapports financiers

Spanish

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