Reconciliation of external expenditures by standard object to expenses

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Table 3a reconciles total ministerial net expenditures (Table 3) with total external expenses reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume I. The reconciling items include the expenditures of the consolidated specified purpose accounts, the accrual and other adjustments, the expenses of the consolidated Crown corporations and other entities, the tax credits and repayments, and the elimination of internal expenses and internal revenues netted against expenses.

Table 3a
Reconciliation of external expenditures by standard object to expenses
(in thousands of dollars)
Description Total ministerial net expenditures Consolidated specified purpose accounts Accrual and other adjustments Consolidated Crown corporations and other entities Tax credits and repayments Less : Total external expenses
Internal expenses Internal revenues netted against expenses
Transfer payments 194,129,307 21,941,147 (negative 1,489,198) 25,247 28,669,634 – – 243,276,137
Personnel, excluding net actuarial losses 46,349,166 – 7,028,837 1,807,158 – – – 55,185,161
Transportation and communications 3,034,322 – (negative 39,305) 140,387 – 18,995 127,081 2,989,328
Information 422,623 – (negative 6,685) 68,383 – 15,393 102,989 365,939
Professional and special services 13,334,341 – (negative 301,367) 1,296,569 – 427,440 2,859,771 11,042,332
Rentals 3,527,973 – (negative 219,719) 203,830 – 104,828 701,345 2,705,911
Repair and maintenance 3,745,585 – (negative 41,233) 216,018 – 36,318 242,985 3,641,067
Utilities, materials and supplies 3,432,158 – (negative 573,254) 645,502 – 6,646 44,461 3,453,299
Acquisition of land, buildings and works 3,545,879 – (negative 3,545,879) – – – – –
Acquisition of machinery and equipment 5,879,031 – (negative 5,879,031) – – – – –
Public debt charges 23,990,731 – 648,616 (negative 192,624) – – – 24,446,723
Other subsidies and payments 13,645,856 102,621 1,945,934 (negative 4,213,886) – 275,466 1,328,934 9,876,125
Amortization of tangible capital assets – – 5,264,763 525,464 – – – 5,790,227
Net loss on disposal of assets – – 97,111 45,550 – – – 142,661
Total gross 315,036,972 22,043,768 2,889,590 567,598 28,669,634 885,086 5,407,566 362,914,910
Other items:
Administration costs
Employment Insurance Operating Account – 1,718,355 – – – 150,167 1,568,188 –
Revenues netted against expenditures
External revenues (negative 4,466,057) – 4,466,057 – – – – –
Internal revenues (negative 6,975,754) – – – – – (negative 6,975,754) –
Subtotal (negative 11,441,811) 1,718,355 4,466,057 – – 150,167 (negative 5,407,566) –
Total expenses, excluding net actuarial losses 303,595,161 23,762,123 7,355,647 567,598 28,669,634 1,035,253 – 362,914,910
Net actuarial losses     10,608,645         10,608,645
Total expenses 303,595,161 23,762,123 17,964,292 567,598 28,669,634 1,035,253 – 373,523,555

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