Translation of "Directly attributable incremental cost " (English → French) :

The transaction costs of an equity transaction are accounted for as a deduction from equity to the extent that they are incremental costs directly attributable to the equity transaction that otherwise would have been avoided.

‘Incremental costs’ are costs that are directly associated with the production of a business increment, i.e. the additional cost of supplying a service over and above the situation where the service was not provided, assuming all other production activities remain unchanged.

The only difference between an asset’s fair value and its fair value less costs of disposal is the direct incremental costs attributable to the disposal of the asset.

(Return tabled) Question No. 849 Hon. Stéphane Dion: With regard to the Joint Strike Fighter (JSF) program, since the beginning of Canada's participation: (a) what are the criteria (operational requirements, contractual conditions, etc) on which the government is selecting the F-35s as a replacement for the CF-18s; (b) when and by whom were those criteria determined; (c) what are the relevant studies which were conducted prior to determining those criteria, specifying the (i) dates, (ii) names of the studies, (iii) names of individuals requesting the studies, (iv) authors of the studies, (v) names of the individuals presented with the results; (d) before those criteria were determined, on the basis of what information did the government ...[+++]evaluate that the F-35 could satisfy Canada's needs; (e) since the beginning of Canada's participation in the JSF program, what were all the studies conducted that evaluated different fighter planes in relation to Canada's needs, specifying the (i) dates, (ii) names of the studies, (iii) names of individuals requesting the studies, (iv) authors of the studies, (v) studies which were used to evaluate the planes, (vi) names of the individuals who determined those criteria, (vii) planes which were considered in the study, (viii) names of the individuals presented with the results; (f) what is the operational availability of a fleet of 65 fighter jets; (g) what effect will a reduction in Canada's fleet of fighter jets have on operational capability, on Canada's ability to play its role within the North American Aerospace Defence Command (NORAD) and on the distribution of fighter jets across Canada's military bases; (h) how did the government determine that Canadian Forces needed 65 planes; (i) what is the formula used to determine the number of planes Canada should buy and who is the author of that formula; (j) for each of the variables in that formula, how was the value of that variable determined, specifying by whom, based on ...

Costs to sell are the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes.

For the TSB these are incremental costs - that is to say, costs above and beyond normal operating costs - and they are attributable directly to the Swissair Flight 111 recovery and investigation activity.