translate English to French: Statistics Canada does not capitalize intangibles, works of art and historical treasures that have a cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections. Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:   l Asset Class m Amortization period n Informatics hardware o 5 years p Informatics software q 5 years r Other equipment s 5 years t Motor vehicles u 7 years v Leasehold improvements w 25 years x Software under development y Once in service, 5 years z Leased tangible capital assets a Term of lease b c Measurement uncertainty – The preparation of these financial statements in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements.
Lorsque la direction prépare ses états, elle croit que les estimations et les hypothèses sont raisonnables.