Section 5—Accounts payable and accrued liabilities
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Table of contents
- Other accounts payable and accrued liabilities
- Deferred revenues
- Amounts payable to taxpayers
- Environmental liabilities and asset retirement obligations
- Interest and matured debt
Accounts payable and accrued liabilities
This section contains information on accounts reported on the Consolidated Statement of Financial Position under "Accounts payable and accrued liabilities". The establishment and operation of these accounts are authorized by Parliament in annual appropriation acts and other legislation. In many cases, these accounts represent accounts payable, accruals and allowances set up at year end under the authority granted to the President of the Treasury Board under the Financial Administration Act.
Table 5.1 presents the year-end balances of accounts payable and accrued liabilities by category. The chart presents accounts payable and accrued liabilities by category at March 31.
Most tables in this section present the continuity of accounts, by showing the opening and closing balances. A narrative description is provided for accounts reported in some tables. Such descriptions follow the same presentation order as their respective tables.
| March 31, 2017 | March 31, 2016 | |
|---|---|---|
| Other accounts payable and accrued liabilities, Table 5.2 | 34,431,423,345 | 33,231,360,275 |
| Deferred revenues, Table 5.5 | 9,237,666,335 | 10,158,284,998 |
| Amounts payable to taxpayers, Table 5.6 | 55,077,063,960 | 53,697,293,628 |
| Provision for contingent liabilities | 16,511,133,089 | 12,561,817,668 |
| Environmental liabilities and asset retirement obligations, Table 5.7 | 12,598,881,437 | 13,281,973,449 |
| Interest and matured debt, Table 5.9 | 4,662,786,959 | 4,921,554,581 |
| Total | 132,518,955,125 | 127,852,284,599 |
Accounts payable and accrued liabilities by category at March 31, 2017
Image description
The chart "Accounts payable and accrued liabilities by category at March 31, 2017" illustrates the composition of accounts payable and accrued liabilities for the current year as well as the relative percentage to the total. The percentage by component is: Amounts payable to taxpayers 41.6%; Provision for contingent liabilities 12.4%; Environmental liabilities and asset retirement obligations 9.5%; Interest and matured debt 3.5%; Other accounts payable and accrued liabilities 26.0%; and Deferred revenues 7.0%.
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