Translation of "grand livre des immobilisations " (French → English) :

The budget for this program is approximately $1 billion per year and provides three funding streams to First Nation recipients: funding for maintenance and operation of capital assets, which is approximately 35 per cent of the overall budget; minor capital funding for First Nations housing and for construction, acquisition, renovation or significant repair projects valued below $1.5 million — approximately 40 per cent of the overall budget; and major capital funding for specific proposal-driven construction, acquisition, renovation or significant repair projects with a value exceeding $1.5 million — approximately 25 per cent of the ove ...[+++]rall budget.

Out of that $54.8 million, $27.5 million is major capital, $2.2 million is minor capital, and $24 million is for operating and maintenance.

Each institution and each body referred to in Article 141 of the Financial Regulation shall keep a journal, a general ledger and at least sub-ledgers for debtors, creditors and fixed assets, unless it is not justified by cost-benefit considerations.

Entries recorded in special journals and special ledgers shall be centralised at least every month in the journal and in the general ledger.

However, the expense of the five machines goes to one ledger and the expense of the maintenance person goes on another ledger.

When we speak of major capital projects, major defence acquisitions, computer systems and the like that are in foreign currency, it is a requirement of the major capital project planning process to have a number of reserves, including currency reserves.