| Subject | English | French |
| tech., construct. | Cost classification by elements | Articulation des frais par éléments |
| fin. | cost element | élement de coût |
| econ. | costs element | élément du prix de revient |
| fin., tax. | element of cost | élément de coût |
| fin., tax. | element of cost | élément du coût |
| comp., MS | second element cost | élément de coût secondaire (The capital expenditure on an asset that is incurred after an organization starts to hold it, such as cost of improving the assets in the pool) |