| French | English |
| cycle des dépenses | expenditure cycle (A recurring set of procurement, receipt, payment, and transfer activities controlled by one or more parties that participate in exchange and nonexchange transactions) |
| déduction des dépenses | expense deduction (Allowance under U.S. Tax Section 179 for expensing all or a portion of the cost of an asset in the year of acquisition, rather than expensing, or depreciating, over the life of the asset. A Section 179 deduction and depreciation are mutually exclusive) |
| Dépense du projet | project expense (An expense that is related to a project, such as labor, building rental, and materials) |
| produit de dépenses | expense product (A received product that is a current asset, not held for sale or consumed in production, and for which there is no stock control policy requiring quantity tracking or inventory control policy requiring stock value tracking, and for which there is an accounting policy requiring the recording of the cost as an expense) |
| règle comptable de comptabilisation des dépenses | expenditure recognition accounting rule (A recognition accounting rule that prescribes the recognition of expenditure in accounts and on financial statements) |
