Number Name Description 0101 Civilian Regular Time-Continuing Employment Basic salaries and wages for indeterminate civilian personnel who are employed full-time and includes the salaries of ministers, the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances. 0102 Civilian Regular Time-Part-time, Seasonal, Casual and Student Basic salaries and wages for civilian personnel employed part-time and those employed on a full-time seasonal, term, casual or student basis. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances. 0103 Civilian Premium Pay for Work During Non-standard Hours or Other Reasons Remuneration to civilian personnel that are entitled to a premium for working evening or night shifts, or on weekends, or designated holidays. 0104 Civilian Holiday Pay in Lieu of Leave Remuneration to civilian personnel as compensation for annual vacation leave credits or statutory holidays (in lieu of time off). 0105 Civilian Overtime (for Additional Hours) Remuneration to civilian personnel for time worked that is in addition to the standard hours of work. 0106 Civilian Bilingual Bonus Remuneration to eligible civilian personnel in the form of a bonus for using both official languages as a requirement of their employment. 0107 Civilian Severance Pay and Termination Benefits Remuneration to civilian personnel for severance pay for termination of employment (retirement/resignation) OR termination benefits due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program). 0108 Civilian Severance Pay and Termination Benefits-Immediate Settlement Remuneration to civilian personnel for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment. 0109 Military and Royal Canadian Mounted Police (RCMP) Members Retroactive-Current Fiscal Year Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the current fiscal year. 0110 Civilian Retroactive-Previous Fiscal Year(s) Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the previous fiscal year(s). 0111 Civilian Retroactive-Current Fiscal Year Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the current fiscal year. 0112 Civilian Pay Equity Civilian pay equity complaint settlement relating to salaries, wages and overtime. 0113 Other Salaries and Wages Salaries and wages not included in objects 0101 to 0111, and 0114 to 0119. 0114 Royal Canadian Mounted Police (RCMP) Members Overtime Remuneration to RCMP members for time worked that is in addition to the standard hours of work. 0115 Military and Royal Canadian Mounted Police (RCMP) Members Regular Time Basic salaries and wages for regular time worked by military and Royal Canadian Mounted Police (RCMP) members. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, severance pay or allowances. 0116 Military and Royal Canadian Mounted Police (RCMP) Members Severance Pay and Termination Benefits-Immediate Settlement Remuneration to military and Royal Canadian Mounted Police (RCMP) members for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment. 0117 Military and Royal Canadian Mounted Police (RCMP) Members Retroactive-Previous Fiscal Year(s) Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the previous fiscal year(s). 0118 Military and Royal Canadian Mounted Police (RCMP) Members-Holiday Pay in Lieu of Leave Remuneration to military and Royal Canadian Mounted Police (RCMP) members for annual vacation leave or statutory holidays (in lieu of time). 0119 Military and Royal Canadian Mounted Police (RCMP) Members-Severance Pay and Termination Benefits Remuneration to military and Royal Canadian Mounted Police (RCMP) members at the time of the termination of their employment or due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program). 0128 Royal Canadian Mounted Police (RCMP) Bilingual Bonus Remuneration to RCMP members in the form of a bonus for using both official languages as a requirement of their employment. 0120 Civilian Allowances to Compensate Employees for Certain Expenses Remuneration to civilian personnel of an allowanace to compensate for certain types of expenses that are incurred as part of their employment in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment. It also includes the statutory motor car allowances of all ministers, including that of the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. 0121 Civilian Compensation for Additional or Specific Duties Performed Remuneration to civilian personnel of an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty which is additional to their regular employment. 0122 Civilian Pay Equity Allowances Civilian pay equity complaint settlement relating to allowances. 0123 Civilian Pay Equity Interest Civilian pay equity complaint settlement relating to interest on settlement. 0124 Civilian Foreign Service Allowance Remuneration to civilian personnel of an allowance for foreign service in accordance with a collective agreement or with the Terms and Conditions of Employment. 0125 Civilian Isolated Post Allowance Remuneration to civilian personnel of an allowance for being employed in an isolated location in accordance with the Isolated Posts and Government Housing Directive, a collective bargaining agreement, or the Terms and Conditions of Employment. 0126 Other Civilian Allowances and Benefits Remuneration to civilian personnel of other allowances or benefits which do not pertain to allowances specified in objects 0120 to 0125) in accordance with a collective bargaining agreement or the Terms and Conditions of Employment. 0127 Military and Royal Canadian Mounted Police (RCMP) Members Allowances and Benefits Remuneration to military and Royal Canadian Mounted Police (RCMP) members for all allowances and benefits in accordance with the relevant terms and conditions of employment. 0160 Employer Contribution to Public Service Superannuation Account (PSSA)-Current 0161 Employer Contribution to Public Service Superannuation Account(PSSA), Actuarial Deficiency 0162 Employer Contribution to Public Service Death Benefit Account 0164 Employer Contribution to the Canadian Forces Superannuation Account-Current 0165 Employer Contribution to the Canadian Forces Superannuation Account-Actuarial Deficiency 0166 Employer Contribution to Canadian Forces Supplementary Death Benefit under Part II 0167 Employer Contribution to Retirement Compensation Arrangements Account 0168 Employer Contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account-Actuarial Deficiency 0169 Employer Contribution to Employment Insurance 0170 Employer Contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account 0171 Employer Contribution to Members of Parliament Retirement Allowance Account 0172 Employer Contribution to Canada and Quebec Pension Plans 0173 Employer Contribution to Other Pension Programs Including Judges Act 0174 Employer Contribution to Hospital and Medical Plans 0176 Employer Contribution for Disability Insurance 0177 Employer Contributions-Other 0181 Executive Interchange and Other Exchange Programs 0182 Supplementary Employee Benefits 0184 Provincial Workers' Compensation Boards Payments and Recoveries 0185 Other Pension Payments Charged to Expenses 0186 Other Supplementary Personnel Costs Other supplementary personnel costs including ex gratia payments for employees, parking, housing expenses, awards, etc. 0187 Accrual of Salaries and Benefits 0188 Return of Pension Contributions Charged to Expenses 0207 Employee Relocation in Canada Expenditures for employee relocation in Canada, such as those for transportation of persons, or personal goods, and for accommodation, meals, etc. 0208 Employee Relocation Outside Canada and/or Return Expenditures for the relocation of employees to or from outside Canada. It includes the transportation of persons or their personal goods, accommodation, meals, etc. 0210 Transportation of Things not Elsewhere Specified Freight and cargo services such as trucking, and forwarding services, air, bus transport services, rail and water transportation, packaging and crating services. Expenditures for delivery on the initial purchase of goods are included in the same object as the goods. 0212 Postage and Parcel Post Postage and parcel post expenditures paid to Canada Post Corporation. 0213 Courier Services Expenditures for courier services including air, rail and bus express, and express messenger services including Canada Post Corporation's Priority Post service. It excludes amounts paid to Canada Post Corporation for postage or parcel post. 0223 Communications / Network Services (includes services for Analog, Digital or combined Analog & Digital, parts, peripherals and Cabling) Leased local and intercity digital trunks used for the combined transmission of both voice and non-voice traffic, for example DS-0/DS-1(T1) services. It includes costs for the multiplexing, digitization, and concentration of signals if provided as a part of the service. 0230 Voice Communications Services Voice communications services charged by service providers (including common carriers), such as local telephone service, long distance service, cellular services, teleconferences, Wide Area Telephone Service (WATS) or 800 services, telephone directories, local circuits, dedicated intercity circuits and credit card services. It includes line, equipment and usage charges directly associated with providing these services, as well as installation and relocation charges, but excludes equipment purchased or rented from a third party. It includes enhanced voice services such as voice messaging service. Notes: 1. Charges for smart phone (e.g. Blackberry) usage that combine voice and data services are to be classified under object 0231. 0231 Data Communications Services Data communications services from service providers (including telecommunications common carriers). It includes  transmission channel (can include twisted pair, fiber-optic, coaxial and wireless), equipment, access, and usage charges, installation, relocation and directory charges, but excludes equipment purchased or rented from a third party. It includes costs for smart phone (e.g. Blackberry) usage that combine voice and data services. It includes non-voice enhanced services such as internet access, electronic mail service, electronic messaging services, electronic document exchange services,  etc. 0232 Image/Video Communications Services (includes Telepresence/Video Conferencing Services) Managed video communications services, including managed videoconferencing services and virtual presence services, communication charges for specialized services such as telemedicine and distance education, and satellite broadcasting services. Services must include video transmission. It includes all line, equipment and usage charges associated with providing these services. It excludes equipment purchased or rented from a third party. 0251 Public Servant Travel-Support core mandate activities Travel expenditures of public servants incurred while travelling on government business in support of the direct delivery of core mandate activities of the department.  The core mandate of a department is based on the legislative, regulatory or legally mandated departmental services or outputs to recipients.     0252 Public Servant Travel-Stakeholder engagement Travel expenditures of public servants incurred while travelling on government business necessary to support the engagement of stakeholders.  Stakeholders are  individuals or groups which the department recognizes as being useful in providing policy, regulatory or program perspectives on departmental business affairs.   Travel incurred for stakeholder engagement activities should also support the department's ongoing working relationship or operations with such communities and stakeholders.        0253 Public Servant Travel-Support internal governance Travel expenditures of public servants incurred while travelling on government business necessary to support the sound internal governance of a department.   Internal governance activities include management meetings at all levels of the organization, Departmental Audit Committee meetings, internal audit activities, and travel necessary for the recruitment or hiring of employees.   0254 Public Servant Travel-Employee training Travel expenditures of public servants incurred while travelling on government business to  attend or instruct a training course or professional development activity. 0255 Public Servant Travel-Other reasons Travel expenditures of public servants incurred while travelling on government business for other reasons not covered by object codes 0251 to 0254. 0261 Non-Public Servant Travel-Support core mandate activities Travel expenditures of non-public servants which support, or are a direct consequence of, core mandate activities of the department.   The core mandate of a department is based on the legislative, regulatory or legally mandated departmental services or outputs to recipients.   0262 Non-Public Servant Travel-Stakeholder engagement Travel expenditures of non-public servants which support stakeholder engagement activities.  Stakeholders are external to the department and are individuals or groups which the department recognizes as being useful to provide policy, regulatory or program perspectives on departmental business affairs.  Travel incurred for stakeholder engagement activities should also support the department's ongoing working relationship or operations with such individuals or groups.      0263 Non-Public Servant Travel-Support internal governance Travel expenditures of non-public servants incurred to support the sound internal governance of a department.  Internal governance activities include management meetings at all levels of the organization, Departmental Audit Committee meetings, internal audit activities, and travel necessary for the recruitment or hiring of employees. 0264 Non-Public Servant Travel-Support employee training Travel expenditures of non-public servants incurred while travelling on government business to  attend or instruct a training course or professional development activity. 0265 Non-Public Servant Travel-Other reasons Travel expenditures of non-public servants incurred for other reasons not covered by object codes 0261 to 0264. 0301 Advertising Services All advertising services, including: acquisition, through advertising agencies or directly, of space or time in print or broadcast media, or other mass media such as outdoor posters, billboards and car cards; advertising research and creative work services, including consultants and agencies not classified in other objects. 0311 Publishing Services Services acquired for the marketing, distribution and sale of publications sponsored by the department. It excludes any printing services for these publications but includes amounts for co-production arrangements. 0321 Printing Services Printing, duplicating, photocopying, technical and advisory. It includes charges for computerized text processing and mass transmission of printed material. 0322 Imaging Services Digitization and electronic scanning including conversion of paper files, digitization of microfilm and microfiche. 0331 Exposition Services Exposition services for exhibitions, displays and booth rental. It includes amounts for co-production arrangements. 0332 Audio-visual Services Audio-visual services to support departmental programs, special events and presentations, such as for films, slides, videos, microfilms, etc. 0341 Communications Research Services Services such as: public environmental research and analysis, marketing research, communications evaluation, (attitude surveys, opinion polls, focus groups, service assessment surveys, media analysis and other activities related to researching and analyzing the public environment). 0351 Communications Professional Services not Elsewhere Specified Services including public affairs, technical writing, speech writing services, text editing, design of graphics, art work, media relations, media monitoring, etc. Note: Evaluation services are included in object 0341. 0352 Public Relations Services Services including counselling services, communications plans (strategic, operational), external communications, internal communications, public information services, public events, promotional materials (brochures, newsletters, etc.), public relations education and training. Note: Evaluation services are included in object 0341. 0361 Electronic subscriptions and electronic publications Expenses for electronic subscriptions and electronic publications including the Electronic Media Monitoring program. 0362 Data and Database Access Services Costs for services provided by Statistics Canada and other providers related to the collection, dissemination, provision, analysis and access to data in support of policy research and other departmental activities. Also includes the costs of database searches and subscriptions to database services. Note that these costs are for data collected, owned, and managed parties external to the department. 0401 Accounting and Audit Services Accounting and audit services including financial administration and bookkeeping services, financial control, accounting and audit services, budget control systems, tax studies and other financial and related services. Note: this object should be used for financial and accounting operations and object 0491 should be used for consulting work where a consultant review processes in place and make recommendations. 0402 Human resources management services Human resources management services as authorized by Section 29.2 of the Financial Administration Act. 0403 Financial management services Financial management services as authorized by Section 29.2 of the Financial Administration Act. 0404 Communications services Communication services as authorized by Section 29.2 of the Financial Administration Act. 0405 Real property services Real property services as authorized by Section 29.2 of the Financial Administration Act. 0406 Material services Material services as authorized by Section 29.2 of the Financial Administration Act. 0407 Acquisition services Acquisition services as authorized by Section 29.2 of the Financial Administration Act. 0811 Contracted Building Cleaning Cleaning services for buildings such as offices, institutions, and residences, etc. 0815 Collection Agency Fees and Charges Fees and charges paid to collection agencies for mercantile credit reporting and collecting amounts owed to the government. 0816 Service Provider Fees Related to Loan Administration 0851 Banking Services All banking and trust company services including fees for processing credit card sales. 0852 Real Estate Services Real estate services such as brokerage charges for buying and selling of properties, renting properties, etc. 0853 Provincial Administration of Public Service and Merchant Seamen Compensation Legislation Amounts paid to the provincial workmen's compensation boards to cover administrative expenses for handling claims made by federal government employees. 0854 Motor Vehicle Licences All amounts paid for motor vehicle licenses. 0855 Acquisition and Contract Charges Represents the fees associated with acquisitions and or contracts. 0856 Provincial/Territorial Administrative Costs Administrative costs paid by the Federal Government to Provinces or Territories in accordance with an agreement between the two levels of Government. 0859 Other Business Services not Elsewhere Specified Business services which cannot be classified under any other object under the object Other Services in standard object 04. It includes forestry, agricultural, and surveying and mapping services not classified elsewhere, and services such as court reporting, library, culutural and photography services, storage and warehousing, etc. It excludes printing services as well as printed matter or publications. Notes: 1. Printing or publishing services will be classified in standard object 03, while those for printed matter or publications will be classified in standard object 07. 0410 Legal Services Legal services such as legislative services, labour negotiations, patents, copy rights, settlement of estates, drafting of legal documents, etc. 0420 Engineering Services not Elsewhere Specified Engineering services acquired that are not classified under any other object. 0421 Architectural Services Architectural services acquired such as architectural design, control and plans, the construction supervision of buildings, and architecture of naval vessels, etc. Note: this object should be used only for work performed by an architect. 0422 Engineering Consultants-Construction Engineering consultants or contract workers services related to construction in civil and mechanical engineering, structural engineering, electrical engineering, design services, drafting and engineering construction services. 0423 Engineering Consultants-Other Engineering consultants or contract workers services acquired that are not related to construction. It includes consultants in chemical engineering, civil and mechanical engineering, metallurgy and structural engineering, rock core drilling and sampling, including borings and soundings. It also includes services for research and development. 0495 Services Related to the Assessment of Potentially Contaminated Sites Activities required in order to determine if contamination exists and if it exceeds an environmental standard. All activities up to the point where the site is classified as a contaminated site should be included as assessment activities. To determine if a site is contaminated it would be necessary to assemble and review all available historical and current information pertaining to the site. Testing, field investigations, in-depth investigations and analysis would be included. 0496 Services Related to the Remediation of Contaminated Sites Activities related to the development and application of a planned approach that removes, destroys, contains or otherwise reduces the exposure of contaminants to receptors of concern. 0497 Services Related to the Care and Maintenance of Contaminated Sites Services related to ongoing activities at: Abandoned or idled properties to maintain the structures and infrastructure necessary to prevent contaminant migration, in order to avoid an increase in federal financial liability related to the site; Properties where the risk to human health and/or the risk of significant engineering failure are imminent and a risk management strategy is being pursued. 0498 Services related to the monitoring of previously contaminated sites "Activities related to monitoring of 1) a previously contaminated site where remediation has been completed or; 2) a site suspect of contamination prior to recognizing a remediation liability or; 3) a site when there was no response action triggered during the monitoring phase of the remediation plan and there is no expectation that this will change. Monitoring activities that occur during the remediation phase are considered remediation activities. 0430 Scientific Services Services acquired for research and development and for: Earth and space sciences such as: aeronautics, astronomy, geology, geophysics, oceanography, etc. Energy technology such as: chemical fuels, hydropower, nuclear energy, solar energy, etc. Physics and chemistry such as: acoustics, atoms and molecules, electricity, mechanics, inorganic chemistry, etc. 0431 Scientific Consultants Consultant or contract workers services acquired through person-based contracts for earth and space sciences, energy technology, and physics and chemistry. It includes services for research and development. Note: 1. A breakdown of these services is included in the description for object 0430. 0492 Research Contracts Research services acquired in any field, excluding scientific and engineering. It includes an amount paid to a contractor to operate a research and development facility. It includes all costs related to research such as peer review of research results, costs for preparation and submission of research results in professional journals, etc. Note: 1. Services for scientific and engineering reseach should be included in within the relevant objects under reporting object 042 or 043. 2. Services for communications research should be included in object 0341. 0440 Education-Non-Public Servants Training and educational services of non-public servants for elementary, secondary, university, college, and special education including vocational services. This includes tuition fees and amounts paid to educational institutions for program materials, correspondence or examination fees. 0444 Teachers and Instructors on Contract Fees paid to teachers or instructors hired on a contract basis by educational institutions owned by the government. Note: This object presently includes all expenditures pertaining to teachers at Department of National Defence(DND)schools, who are paid through the government pay system. 0445 Tuition Fees for Courses Where Employees Take Training on Their Own Time Tuition fees and related allowable expenses paid on behalf of public servants to high schools, community colleges, universities or other institutions for courses or other formal learning activities. This includes courses taken outside the employees' normal working hours where reimbursement of fees have been authorized. 0446 Training Consultants Services acquired from training consultants, including teachers and instructors on a contract basis by government training institutions for public servants. 0447 Tuition Fees and Costs of Attending Courses Including Seminars not Elsewhere Specified Tuition fees and related costs not elsewhere specified paid on behalf of public servants to high schools, community colleges universities or for attending courses or other formal learning activities including seminars and language courses. Expenditures coded here will normally be for training taken during paid working time. Note: 1. An educational allowance in lieu of salary should be charged to object 0126. 0448 Purchase of Training Packages and Courses The purchase of training packages and courses from various institutions or companies for public servants. 0450 Hospital Services Private and public hospital patient services including acute, chronic, convalescent, mental and tuberculosis hospital services and ambulatory patient services. 0451 Other Health Services not Elsewhere Specified Other health services not elsewhere specified such as pharmaceutical services, therapeutic and rehabilitative health services, private duty and hospital nursing services, emergency, health care services, chiropractors, osteopaths and optometrists services, prosthetic services and ergonomic assessments. 0452 Welfare Services Welfare services purchased from social and related agencies. 0453 Physicians and Surgeons Services purchased from physicians and surgeons including the services of general practitioners, specialized surgeons and other specialists. 0454 Paramedical Personnel Emergency services purchased from para-medical personnel. 0455 Dental Services All services acquired from a dentist, a dental hygienist or an orthordontist. 0460 Protection Services Protection services including those provided by Corps of Commissionaires, security guards, alarm systems, etc. 0473 Information Technology and Telecommunications Consultants Professional contracting and consulting services that support any information technology service (including distributed computing, application and database development and maintenance, production and operations computing,  telecommunications, IT security and IT program management services). These services engage suppliers to augment IT staff . Notes: 1. Managed IT services are to be included in object 0812. 0474 Information management services Information management services as authorized by Section 29.2 of the Financial Administration Act. 0475 Information technology services Information technology services as authorized by Section 29.2 of the Financial Administration Act. 0812 Computer Services (includes IT solutions / deliverables as well as IT Managed Services) Services acquired from suppliers to provide Information Technology managed solutions, including the use of facilities, management services, shared processing services, disaster recovery services, data entry services, text processing services and any other specialized Information Technology services. Notes: 1. Information Technology professional consulting and contracting services are to be included in object 0473. 0491 Management Consulting Services Consulting services for financial management, transportation, economic development, environmental planning, public consultation and other consulting services not specifically mentioned in other objects. 0821 Membership Fees Membership fees include payments made to an accredited board, association, society or similar organization when departmental memberships are in direct support of a government program, or, when membership is a federal statutory requirement for individual employees to carry out the functions of their positions. This object excludes fees for subscriptions (e.g., periodicals or access to electronic media and research data bases) or for advisory and professional services (e.g., services provided to answer specific questions or to address issues and concerns). 0822 Hospitality Consists of the provision of meals, beverages or refreshments to non-federal governmental persons in events which are necessary for the effective conduct of government business and for courtesy, diplomacy or protocol purposes. In some circumstances and within restrictions defined in the directive, hospitality can also be provided to federal government persons. Exceptionally, usually in situations involving non-federal government persons, it may also include tickets to cultural or sporting events, tours of the local area or other places of interest, local transportation to and from events as well as other reasonable measures deemed appropriate for reasons of courtesy, diplomacy or protocol. Hospitality does not normally include expenditures for federal government persons or individuals on travel status subject to the National Joint Council Travel Directive; local transportation to and from events or activities for federal employees; rental of facilities and associated costs except in special circumstances for reasons of courtesy, diplomacy or protocol. (e.g. in circumstances where the costs are directly and inherently for hospitality purposes, such as the rental of room to be used only for hosting a lunch) ; and bottled water or water coolers provided to federal employees on on-going basis above and beyond an event. For additional information, refer to the Directive on Travel, Hospitality, Conferences and Event Expenditures published on the Treasury Board website. 0823 Conference Fees Amounts paid for conference fees. A conference includes a congress, convention, briefing seminar or other formal gathering where participants discuss or contribute to the status of a discipline (e.g. sciences, economics, technology, management, etc). Only the fees for participating directly in the conference program or representing the department in an official capacity (e.g., exhibitor booth, co-sponsor, etc.,) are to be included. Guest speakers are often part of such conferences that involve federal government and/or non-federal government persons. Conference Fees exclude amounts paid:  for attendee fees where the primary purpose is to enable participants to maintain or acquire skills or knowledge. These expenditures are to be included in object code 0447- (e.g. fees for attending the FMI PD Week).  for travel costs to attend a conference; these costs are to be coded to object codes 0251 or 0265 as appropriate.  to host a conference (e.g. facility rental, hospitality, equipment rental) . These amounts should be coded to the various economic objects which represent the type of expenditure incurred.  retreats and work-planning meetings are not considered as conferences. 0813 Temporary Help Services Temporary help services acquired for general office help, secretarial, stenographic, technical or other temporary help, etc. 0493 Interpretation Services Services for interpretation services. 0494 Translation Services Services for language translation. 0499 Other Professional Services not Elsewhere Specified All other professional services that are not classified under objects 0351 or 0401 to 0494 inclusive. 0819 Non-professional Personal Service Contracts not Elsewhere Specified Any non-professional services which cannot be classified elsewhere in Standard Object 04 such as shoe repairs, laundry, dry cleaning, etc. 0890 Other administrative service that is designated by order of the Governor in Council Other administrative service that is designated by order of the Governor in Council as authorized by Section 29.2 of the Financial Administration Act. 0891 Personal Services Personal services including amounts paid for funeral services, cemetery charges, tailoring, hair cuts, custodial care, etc. 0892 Recreational Services Recreational and cultural services including amounts paid for entertaining troops. 0501 Rental of Land Rental of land without buildings including easements. 0510 Rental of Residential Buildings Rental of residential buildings. It includes houses, condominiums, apartments, etc. 0511 Rental of Office Buildings Rental of office or administrative buildings. 0512 Rental of Industrial and Commercial Buildings Rental of industrial and commercial buildings. It includes warehouses, parking garages, etc. 0513 Rental of Institutional Buildings Rental of institutional buildings such as schools, hospitals, clinics, first-aid stations, etc. 0514 Rental of Other Buildings Rental of any other buildings not classified by objects 0510 to 0513. 0522 Rental of Image/Video Communications Equipment (includes Telepresence/Video Conferencing Equipment, cabling, parts and peripherals) Rental of Image / Video communication equipment (including Telepresence/Video Conferencing equipment, cabling, parts and peripherals). Also includes rentals of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc. It excludes rentals of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by a image/video service provider are to be classified under object 0232. 0582 License/Maintenance fees for Client Software related to Distributed Computing Environment (DCE) License, maintenance / renewal fees for client software related to the Distributed Computing Environment (DCE), including any related royalties that require periodic payments in order to continue their use. Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, Email software and DCE related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1284. 0583 License/Maintenance fees for Application Software (including COTS) and Application Development and Delivery Software License, maintenance / renewal fees for Application / Database Development & Maintenance (ADDM) software, including any related royalties that require periodic payments in order to continue their use. ADDM Software includes Information Management software, Business Applications that support program, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1285. 0584 License/Maintenance fees for Operating System and Utility Software related to servers, storage, peripherals and components Maintenance/renewal fees for server operating system software and utilities, including any related royalties and licenses that require periodic payments in order to continue their use. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1286. 0585 License/Maintenance fees for Networking Software License maintenance / renewal fees for networking software, including any related royalties that require periodic payments in order to continue their use. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1287. 0587 Rental of Computer Equipment related to Production and Operations (P&O) environment-All servers, storage, printers etc (Includes all related parts and peripherals) Rental of all Computer Servers (including mainframes) and related components / peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing units, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Rental of DCE related workstations etc and associated components are to be included under object 0588; 2. License/maintenance fees of server related computer software are to be included under object 0584. 0588 Rental of Computer Equipment related to Distributed Computing Environment (DCE)-Desktop/Personal/Portable (Includes all related parts and peripherals) Rental of all Computer Equipment and associated components related to the Distributed Computing Environment (DCE), including the rental of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes all related parts and peripherals Notes: 1. Costs for Rental of servers (in Production and Operations or Data Centers) and server related components are to be included under object 0587; 2. Costs for rental of DCE related computer software are to be included under object 0582. 0589 Rental of Communications/Networking Equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals) Rental of Communications/Networking equipment and systems (includes analog, digital, combined analog & digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service are to be classified under object 0230 or 0231, as applicable. 0590 License/Maintenance fees for Image/Video Communications Software (includes Telepresence/Video Conferencing Software) License maintenance / renewal fees for Image/Video Communications Software (including Telepresence/Video Conferencing Software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video Communications Software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1291. 0533 Rental of Machinery, Office Furniture and Fixtures and Other Equipment Rental of all types of equipment, machinery, furniture and fixtures other than informatics equipment. This includes the rental of conveying, elevating and materials handling equipment, construction equipment, maintenance equipment, mechanical and hydraulic power transmission equipment, various machinery, etc. 0540 Rental of Motor and Other Vehicles Rental of all types of motor and other vehicles such as automobiles, trucks, etc. Note: Car rentals by employees who are on travel status should be charged to the relevant objects in Standard Object 02. 0555 Capital Lease-Tangible Capital Assets Lease of tangible capital assets where the lease transfers substantially all the benefits and risks of ownership to the Government. Note: This object differs from object 0511 in that the rentals included therein are as a result of an operating lease. 0561 Rental of Aircraft Rental of fixed wing or rotary wing aircraft such as helicopters, passenger aircraft, cargo aircraft, etc. 0566 Rental of Ships Rental of all types of ships and boats. 0570 Rental-Other Other type of rental not classified in objects 0501 to 0566. This includes rentals of engineering works. 0601 Marine Installations Repair and maintenance of marine installations, including docks, wharves, piers, breakwaters, dredging and pile-driving, canals, dykes, retaining walls, embankments and riprapping. 0607 Highways, Roads and Streets Repair and maintenance of highways, roads and streets including repairs involving grading, scraping, oiling and filling as well as parking lot, sidewalks and paths. 0608 Runways, Landing Fields and Tarmac Repair and maintenance of airfields such as to runways, landing fields and tarmac. 0611 Waterworks and Sewage Systems Repair and maintenance to water works such as water mains and hydrants and sewage systems, pumping systems and water storage tanks. 0619 Electric Power Installations Repair and maintenance to power transmission and distribution lines. 0628 Other Engineering Works Repair and maintenance of other engineering works not specified in objects 0601 to 0619 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, and outdoor recreation facilities, railway, telephone or telegraph facilities, fences, snowsheds, signs, guardrails, gas and oil facilities, bridges, culverts, dams, reservoirs, electric power construction, parks, etc. 0630 Office Buildings Repair to office buildings, including post offices and customs buildings. 0634 Commercial Buildings Repair to commercial buildings. Such buildings include stores, grain elevators, theatres, arenas, amusement and recreational buildings, garages and service stations, laundries, dry cleaning establishments, warehouses, storehouses, refrigerated storage etc. 0635 Industrial Buildings Repair to industrial buildings, including factories, plants, workshops, food canneries, smelters, railway stations, mine buildings, and water and fuel stations. 0639 Institutional Buildings Repair to institutional buildings. Such buildings include churches, courthouses, jails, and penitentiaries, libraries, orphanages and homes for the aged; hospitals, sanatoria, clinics, first-aid stations, schools and other educational buildings. 0640 Buildings and/or Installations for Telecommunications, Computers and/or Electronic/Automated Office Systems Repair and maintenance of buildings, installations and other facilities, which are dedicated to telecommunications, computers or electronic/automated office systems. Such installations include telephone exchanges; broadcasting, radio and television relay and booster stations; data centres; and text/word processing centres. Note: Repair of buildings, that are not completely dedicated to telecommunication, computers or automated office systems facilities, will be classified under the object that describes the type of building, e.g. object 0630 should be used for repairs to office buildings. 0645 Other Buildings Repair to any types of buildings not specified in objects 0630 to 0640 inclusive and object 0646. Such buildings include farm buildings, bunk houses and dormitories, bush depots and camps, aircraft hangars, armouries, barracks and drill halls, passenger terminals such as air, bus, boat, etc. and laboratories. 0646 Residential Buildings Repair to residential buildings such as houses and apartments. It excludes repairs to barracks. Note: Repairs to barracks should be included in object 0645. 0655 Processing Machinery Repair and maintenance to machinery are described in chapters 84 to 85 of the Statistics Canada publication titled Standard Classification of Goods such as ploughs, barrows, manure spreaders, etc. It includes agricultural and implements machinery and machinery used for mining, oil and gas construction, machine tools, printings, boilers, engines, generators, conveying and elevating equipment etc. 0656 Heating, Air-conditioning and Refrigeration Equipment Repair and maintenance of equipment classified in chapter 84 of the Statistics Canada publication on the Standard Classification of Goods for heating, air-conditioning, and refrigeration equipment. 0658 Electric Lighting, Distribution and Control Equipment Repair and maintenance of equipment described in chapters 85 and 94 of the Statistics Canada publication on the Standard Classification of Goods for electric lighting, distribution, and control equipment. 0660 Measuring, Controlling, Laboratory, Medical and Optical Instruments, Apparatus and Accessories Repair and maintenance to measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories excluding X-ray equipment. The type of equipment is classified in chapter 90 of the Statistics Canada on the Standard Classification of Goods. Note: X-ray equipment should be included in object 0665. 0664 Communications/ Networking Equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals) Repair and maintenance of Communications/Networking equipment and systems (includes analog, digital, combined analog & digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service are to be classified under object 0230 or 0231, as applicable. 0665 Other Equipment Repair and maintenance to equipment not specified in objects 0656 to 0660 inclusive, and which are classified in various chapters of the Statistics Canada publication on the Standard Classification of Goods. It includes service industry equipment, vending machines, lawn mowers, and X-ray and related equipment, safety and sanitation equipment, alarm and signal systems, other electric equipment and appliances, and office, household and special purpose furniture and fixtures. 0668 Image/Video Communications Equipment (includes Telepresence/Video Conferencing Equipment, cabling, parts and peripherals) Repair and maintenance of Image / Video communication equipment (including Telepresence/Video Conferencing equipment, cabling, parts and peripherals, as well as repair and maintenance of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc). It excludes repair and maintenance of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by a image/video service provider are to be classified under object 0232. 0671 Other Office Equipment Repair and maintenance of office equipment such as electronic accounting machines, calculators, word processors, typewriters, composing, micrographics, reproducing machines and photocopiers. Also included is the repair and maintenance of all office machines and equipment not elsewhere classified. Such non-electronic or non-automated equipment includes adding machines, calculators, cash registers, dictaphones, tape recorders and reproducing machines. It excludes the repair of office furniture and fixtures. Note: The repair of office furniture and fixtures should be included in object 0665. 0672 Computer Equipment related to Production and Operations (P&O) environment-All servers, storage, printers etc (Includes all related parts and peripherals) Repair and maintenance of all Computer Servers (including mainframes) and related components / peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1.  Repair and maintenance of DCE related workstations etc and associated components are to be included under object 0673;  2. License/maintenance fees of server related computer software are to be included under object 0584. 0673 Computer Equipment related to Distributed Computing Environment (DCE)-Desktop/Personal/Portable (Includes all related parts and peripherals) Repair and maintenance of all Computers Equipment and associated components related to the Distributed Computing Environment (DCE), including the repair and maintenance of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes repair and maintenance of all related parts and peripherals Notes: 1. Costs for repair and maintenance of servers (in Production and Operations or Data Centers) and server related components are to be included under object 0672; 2. License / maintenance fees of DCE related computer software are to be included under object 0582. 0675 Ships and Boats Repair and maintenance of ships and boats classified in chapter 89 of the Statistics Canada publication on the Standard Classification of Goods such as cargo ships, warships, passenger ships, ferries, marine engines, etc. 0676 Aircraft Repair and maintenance of aircrafts classified in chapter 88 of the Statistics Canada publication on the Standard Classification of Goods such as fixed wing or rotary wing aircraft, engines, equipment, etc. 0681 Road Motor Vehicles-Military Repair and maintenance of military road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as trucks, trailers, etc. 0682 Road Motor Vehicles-Non-military Repair and maintenance of road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as passenger automobiles, buses, trucks trailers, engines, etc. 0683 Miscellaneous Vehicles Repair and maintenance of other vehicles not specified in objects 0681 and 0682. It includes railway rolling stock, bicycles, agricultural tractors, etc. The types of miscellaneous vehicles are classified in chapters 84, 86, 87 and 89 of the Statistics Canada publication on the Standard Classification of Goods. 0701 Electricity Expenditures related to the supply of electrical power. 0702 Natural Gas Expenditures related to the supply of natural gas. 0703 Sewer and Water Expenditures related to the provision of sewer services and the supply of potable water. 0705 Waste Disposal Expenditures related to the collection and disposal of waste(e.g. garbage, rubbish, trash, recycable materials, etc). 0709 Other Utility Services Other utility services, not specified in objects 0701 to 0703, and 0705 (e.g. steam heat, municipal snow removal,etc.) 1111 Live Animals, Including Their Fodder Various live animals as well as the food they eat, such as seeds, grains, and food by products are to be included here. These are described in chapters 01, 12 and 23 of the Statistics Canada publication on the Standard Classification of Goods. 1112 Meat, Fish and Their Preparations Meat from various animals as well as fish, crustaceans, and preparations related thereto are to be included as described in chapters 02, 03 and 16 of the Statistics Canada publication on the Standard Classification of Goods. 1113 Dairy Products and Other Animal Products This includes milk, cream, butter, cheeses, honey and eggs included in chapter 4 of the Statistics Canada publication on the Standard Classification of Goods. 1114 Vegetables and Fruits, Edible Products, Fats and Preparations All types of vegetables, fruits, nuts, animal or vegetable fats and oils and preparations of vegetables, fruits or nuts are included in this object and in chapters 07, 08, 15 and 20 of the Statistics Canada publication on the Standard Classification of Goods. 1115 Miscellaneous Food, Food Materials and Food Preparations All miscellaneous foods, food materials, food preparations, sugar and sugar preparations classified in chapters 05, 10, 11, 12, 13, 14, 17, 18, 19, and 21 of the Statistics Canada publication in the Standard Classification of Goods. It includes soups, infant foods, baking powder, pectin, coffee and tea substitutes, food seasonings, sugar, cocoa, coffee, tea, and spices, other cereals and their preparations, vegetables, etc. 1116 Beverages and Tobacco All beverages and tobacco classified in chapters 9, 22, & 24 of the Statistics Canada publication in the Standard Classification of Goods. It includes the situation where bottled water is provided for Health and Safety reasons. 1121 Salt, Sulphur, Ores, Earth and Stone All mineral products included in chapters 25 and 26 of the Statistics Canada publication in the Standard Classification of Goods, such as salt, sulphur, earth and stone, plastering materials, lime and cement, ores, slag and ash. 1122 Gasoline All gasoline products classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation and motor gasoline. 1123 Aviation Fuel All aviation fuel classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation turbine fuel. 1124 Diesel Fuel All diesel and related fuels classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes diesel oil, kerosene and stove oil (fuel oil no. 1). 1125 Light Fuel Oil All light fuel oil classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes furnace or heating oil (fuel no. 2) and light fuel oil (fuel oil no. 3). 1126 Heavy Fuel Oil All fuel oil classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods, other than those covered under objects 1123, 1124 and 1125. It includes heavy fuel oil and fuel oil not elsewhere specified. 1127 Lubricating Fuel and Greases All lubricating oils and greases classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes lubricating oils and lubricating greases. 1128 Other Mineral Fuels, Oils and Products All petroleum and coal products except for fuel oil, gasoline, and lubricating oils and greases. It specifically includes all products classified in all sections other than heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes crude petroleum, coke of petroleum and coal, coal refined and manufactured gas (such as natural or propane gas), and other petroleum and coal products except those included in chemical products. 1130 Inorganic and Organic Chemicals, Including Plastics, Rubber and Products, and Excluding Tires and Tubes Expenditures for inorganic and organic chemicals and related products as well as plastics and rubber articles classified in chapters 28, 29, 39 and 40 of the Statistics Canada publication in the Standard Classification of Goods. 1132 Pharmaceutical and Other Medicinal Products Expenditures for medicament and pharmaceutical products. These are classified in chapters 29 & 30 of the Statistics Canada publication in the Standard Classification of Goods. 1133 Explosives, Fireworks, and Pyrotechnic Products, etc. Propellant powders, prepared explosives, safety fuses and matches as described in chapter 36 of the Statistics Canada publication in the Standard Classification of Goods. 1134 Photographic or Cinematography Goods Photographic film and supplies classified in chapter 37 of the Statistics Canada publication in the Standard Classification of Goods such as photographic films, and photographic paper. 1139 Miscellaneous Chemical Products All other chemical products not included in objects 1130 to 1134. These materials are classified in chapters 31 to 35 and 38 of the Statistics Canada publication in the Standard Classification of Goods and includes fertilisers, dyes, soaps, perfumes, glues, paints and other chemical products. 1141 Wood and Articles of Wood All wood fabricated materials classified in chapters 44 to 47 of the Statistics Canada publication in the Standard Classification of Goods. It includes wood, pulp and articles of wood (e.g. cabinets, flooring, logs), charcoal, cork and articles of cork, straw, esparato and other plaiting materials. 1142 Paper and Paperboard Expenditures for paper and paperboard classified in chapter 48 of the Statistics Canada publication in the Standard Classification of Goods including facial tissue, napkins, toilet paper, disposable diapers etc. 1143 Printed Matter, Including Books, Newspapers, Pictures, Manuscripts and Forms Printed matter products are described in chapter 49 of the Statistics Canada publication titled Standard Classification of Goods such as subscriptions, newspapers, magazines, periodicals, books, pamphlets, maps, advertising matter and other printed matter. It includes textbooks, photographs, picture cards, printed music, bank notes, bonds, printed envelopes, accounting record books, labels, blueprints, plans, printed forms, transparencies, CD ROM disks, etc. Note: Printing services, including duplicating and photocopying, should be included in object 0321. 1151 Uniforms All uniforms are described in chapters 61 or 62 of the Statistics Canada publication titled Standard Classification of Goods. It includes military and non-military uniforms, nurses' uniforms, athletic uniforms and ritual uniforms. 1152 Other Clothing All clothing other than uniforms are described in chapters 61 to 63 of the Statistics Canada publication titled Standard Classification of Goods. It includes underwear, sleepwear, outerwear, hosiery, headwear, fur goods, safety clothing, etc. 1153 Footwear Expenditures for footwear and parts thereof are described in chapter 64 of the Statistics Canada publication titled Standard Classification of Goods included in personal goods 1159 Miscellaneous Textiles, Headgear, Umbrellas, etc. All items are described in chapters 50 to 60, 65, 66 and 67 of the Statistics Canada publication titled Standard Classification of Goods. This includes silk, wool, cotton, carpets, various fabrics, hats and other headgear, umbrellas as well as prepared articles using human hair. 1160 Ferrous Metals Iron and steel and articles of iron and steel are described in chapters 72 and 73 of the Statistics Canada publication titled Standard Classification of Goods. 1161 Non-ferrous Metals Expenditures for copper, nickel, aluminium, lead, zinc, tin and other base metal articles are described in chapters 74 to 82 of the Statistics Canada publication titled Standard Classification of Goods. 1163 Cutlery Costs for knives and cutting blades, plates, spoons are described in chapter 82 of the Statistics Canada publication titled Standard Classification of Goods. Tools and implements should be included in object 1212. 1164 Miscellaneous Metal Products Expenditures for miscellaneous metal products classified in chapter 83 of the Statistics Canada publication in the the Standard Classification of Goods. It includes filing cabinets, locks, safes, etc. 1171 Medical Supplies, Instruments, and Apparatus Expenditures for medical supplies, ophthalmic goods, and orthopaedic appliances. These are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods. 1172 Office and Stationers Supplies Expenditures for stationery and office supplies and artists' materials. These are described in various chapters of the Statistics Canada publication titled Standard Classification of Goods. 1173 House Furnishing, excluding Furniture All house furnishings are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as floor coverings, curtains, bedding, towels, etc. Note: Does not include furniture which is to be included in objects 1231 or 1246. 1174 Horticultural Products Includes live plants and trees, cut flowers and ornamental foliage classified in chapter 6 of the Statistics Canada publication in the Standard Classification of Goods 1175 Precious Metals & Stones and its Products Expenditures for precious & semi-precious stones, precious metals and articles thereof classified in chapter 71 of the Statistics Canada publication in the Standard Classification of Goods. 1176 Glass or Glass Products Expenditures for glass and glass products classified in chapter 70 of the Statistics Canada publication in the Standard Classification of Goods 1179 Miscellaneous Manufactured Articles Miscellaneous products and goods that cannot be classified to any other object in standard object 07. It includes all products described in chapters 91, 92, 95, 96 and 97 of the Statistics Canada publication titled Standard Classification of Goods such as clocks and watches, toys, games and sports requisites, musical instruments, and miscellaneous products and all other goods. Musical instruments include pianos, organs and all types of wind, string, percussion and electronic instruments. Miscellaneous products include non-printed signs and advertising displays such as electric signs, morticians goods, buttons and needles, artificial and ornamental flowers, wreaths, Christmas tree decorations, identification plates and badges, decorations and medals, pyrotechnic articles and fireworks (excluding military), candles, historical artifacts, works of art and collector's items, etc. Notes: 1. Object 1179 is considered as the residual code for all products and goods. Goods that cannot be classified elsewhere are not to be classified under object 3259. 2. Acquisition of products or goods that are purchased as part of the acquisition of buildings, works, machinery or equipment will be coded under the appropriate object under "other" object in standard objects 08 or 09. 1211 Special Industry Machinery Costs for special industry machinery are described in the relevant areas of chapters 84 and 85 of the Statistics Canada publication titled Standard Classification of Goods. These include nuclear reactors, boilers, turbines, engines, furnaces, refrigerators as well as other electrical machines. It excludes any amount shown in objects 1219 to 1249. 1212 Tools and Implements Hand tools including spades, shovels, axes, shears, saws, files, vices, scissors and razors as described in chapter 82 of the Statistics Canada publication titled Standard Classification of Objects. Does not include electrical tools/appliances which should be coded under economic object 1242. 1219 Other Machinery and Parts Expenditures for any machinery not included in object 1211, including general purpose industrial, and conveying, elevating and material handling equipment. These expenditures are described in the relevant areas of chapter 84 of the Statistics Canada publication titled Standard Classification of Goods. 1223 Image/Video Communications Equipment (includes Telepresence/Video Conferencing Equipment, cabling, parts and peripherals) Acquisition of Image / Video communication equipment (including Telepresence/Video Conferencing equipment, cabling, parts and peripherals). Also includes acquisition of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc. It excludes acquisition of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by a image/video service provider are to be classified under object 0232. 1282 Computer Equipment related to Production and Operations (P&O) environment -All servers, storage, printers etc (Includes all related parts and peripherals) Acquisition of all Computer Servers (including mainframes) and related components / peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices. Includes all related parts and/or components. Notes: 1. Acquisition of DCE related workstations etc and associated components are to be included under object 1283. License/maintenance fees of server related computer software are to be included under object 0584. 1283 Computer Equipment related to Distributed Computing Environment (DCE)-Desktop/Personal/Portable (Includes all related parts and peripherals) Acquisition of all Computer Equipment and associated components related to the Distributed Computing Environment (DCE), including the acquisition of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations, as well as acquisition of all related parts and peripherals Notes: 1.Acquisition of servers (in Production and Operations or Data Centers) and server related components are to be included under object 1282; 2. Acquisition of DCE related computer software are to be included under object 1284. 1284 Client Software related to Distributed Computing Environment (DCE) Acquisition of client software related to the Distributed Computing Environment (DCE). Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, Email software and DCE related security software. Also Includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0582. 1285 Application Software (including COTS) and Application Development and Delivery Software Acquisition of Application / Database Development & Maintenance (ADDM) Software. ADDM software includes Information Management software, Business Applications that support programs, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Also includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0583. 1286 Operating System and Utility Software related to servers, storage, peripherals and components Acquisition of server operating system and utility software. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0584. 1287 Networking Software Acquisition of networking software. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Also includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0585. 1289 Communications/Networking Equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals) Acquisition of Communications/Networking equipment and systems (includes analog, digital, combined analog & digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service are to be classified under object 0230 or 0231, as applicable. 1291 Image/Video Communications Software (includes Telepresence/Video Conferencing Software) Acquisition of Image/Video Communications Software (including Telepresence/Video Conferencing Software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video Communications Software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Includes initial acquisition cost (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object 0590. 1231 Office Furniture and Furnishings, Including Parts Acquisition of office furniture and furnishings described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as desks, records equipment, bookcases, etc. 1239 Other Office Equipment and Parts Parts, consumables and small items, for electronic/non-electronic, and automated/non-automated office systems equipment. It includes photocopiers, calculators, paper shredders, binding machines, cash registers, etc. 1241 Plumbing Equipment and Fittings, Including Parts Expenditures for plumbing equipment and fittings are described in the relevant parts of chapters 39, 73, 74, 78, 82 and 84 of the Statistics Canada publication titled Standard Classification of Goods. 1242 Electric Lighting, Distribution and Control Equipment and Parts Expenditures for electric lighting, distribution and control equipment are described in the relevant areas of chapters 85 and 94 of the Statistics Canada publication titled Standard Classification of Goods. 1243 Measuring, Controlling, Laboratory, Medical and Optical Equipment and Parts Expenditures for measuring, controlling, laboratory, medical and optical instruments are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods. 1244 Radar Equipment and Parts Radar apparatus and parts for aircraft, ships and other. This includes navigational, defence and civilian applications. These items are listed in the relevant area of chapter 85 of the Statistics Canada publication titled Standard Classification of Goods. 1245 Safety and Sanitation Equipment and Parts Expenditures for safety and sanitation equipment and alarm and signal systems. 1246 Other Furniture and Fixtures Including Parts Acquisition of furniture and fixtures are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, other than office furniture and furnishings. It includes household furniture, special purpose furniture, hotel and restaurant fixtures, shelving, lockers, etc. 1249 Other Equipment and Parts Acquisition of any equipment not included in objects 1241 to 1246. Such equipment is classified in chapter 85 and other chapters of the Statistics Canada publication titled Standard Classification of Goods. It includes X-ray and related equipment, heating, air conditioning and refrigeration equipment, electric equipment and appliances, brooms, brushes, non-electric cleaning equipment, cooking equipment for food, lawn mowers, and service industry equipment. 1250 Aircraft Expenditures for aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods. 1251 Aircraft Parts Parts such as propellers, rotors, undercarriages, etc. forming aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods. 1252 Mobile Service System Acquisition of the Space Station Mobile Servicing System by the Canadian Space Agency. 1253 Satellite and Spacecraft Acquisition and Parts Construction of satellite by the Canadian Space Agency. 1256 Ships and Boats Expenditures for ships and boats are described in chapter 89 of the Statistics Canada publication titled Standard Classification of Goods. 1257 Ships and Boats Parts Expenditures for parts applicable to ships and boats classified in class 89. 1261 Road Motor Vehicles Expenditures for road motor vehicles for military and non-military purposes are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods. 1263 Road Motor Vehicles Parts Parts and consumables are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods for military and non-military road motor vehicles such as parts for passenger automobiles, buses, trucks, trailers, motorcycles, etc. It excludes tires and tubes. Note: 1. Tubes and tires should be included in object 1267. 1264 Other Vehicles Acquisition of vehicles not specifically included in object 1261. Such vehicles are classified in chapters 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods. It includes railway rolling stock, bicycles, agricultural tractors, etc. 1267 Miscellaneous Vehicles Parts, Including Tires and Tubes Parts and consumables for vehicles that are not included in objects 1261 to 1264. It includes parts classified in chapters 40, 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods, such as those for railway rolling stock, bicycles, agricultural tractors, rubber tires and tubes, etc. 1271 Weapons (Including Parts) Expenditures for weapons for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods. 1273 Ammunition Expenditures for ammunition for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods. 1301 Acquisition of Land Expenditures for acquisition of land. 1310 Marine Installations Construction or acquisition of all marine installations and works including docks, wharves, piers, and breakwaters, canals and dykes, retaining walls, embankment, etc. 1316 Roads, Highways and Airport Runways Construction or acquisition of roads, highways and airport runways including any grading, scraping, oiling and filling. It includes construction of parking lots, sidewalks and paths. 1335 Bridges, Trestles, Culverts, Overpasses and Viaducts Expenditures for bridges, trestles, culverts, overpasses, and viaducts. 1339 Other Engineering Works Construction and acquisition of any other engineering works not specified in objects 1310 to 1335 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, outdoor recreation facilities, and gas and oil facilities and railway, telephone or telegraph installations, park systems, landscaping, fences, watermains, hydrants and services, sewage systems, pumping stations, dams, reservoirs, generating plants, power transmission and distribution lines, etc. 1340 Office Buildings Construction or acquisition of all office buildings, including post offices and customs buildings. 1343 Commercial Buildings Construction or acquisition of all commercial buildings including warehouses, storehouses, refrigerated storage, stores, theatres, arenas, amusement and recreational buildings, grain elevators, laundries, dry cleaning establishments, hotels, clubs, restaurants, cafeterias, garages and service stations. 1350 Industrial Buildings Construction and acquisition of all industrial buildings including factories, plants, workshops, food canneries, and smelters, railway stations, mine stations, water and fuel stations. 1356 Schools and Other Educational Buildings Expenditures for schools and other educational buildings. 1357 Hospitals, Sanatoria, Clinics and First-aid Stations Expenditures for hospitals, sanatoria, clinics and first-aid stations. 1358 Other Institutional Buildings Construction or acquisition of any institutional buildings not specified in objects 1356 and 1357. It includes churches, jails, court-houses, penitentiaries, libraries, orphanages, homes for the aged. 1360 Buildings or Installations for Telecommunications, Computer and/or Office Systems Construction or acquisition of buildings, installations or other facilities dedicated to telecommunications, computer and/or automated office systems. It includes telephone exchanges and broadcasting, radio and television relay and booster stations. It excludes construction or acquisition of office or general purpose buildings that include these types of equipment, but are not dedicated to them. Note: For office or general purpose buildings that include facilities for these types of equipment, expenditures for their construction or acquisition will be classified under object 1340 or the other relevant object that describes the type of building. 1362 Passenger Terminals-Air, Bus, Boat, Train and Other Expenditures for passenger terminals-air, bus, boat, train and other. 1363 Armouries, Barracks, Drill Halls, etc. Expenditures for armouries, barracks, drill halls, etc. 1364 Laboratories Expenditures for laboratories. 1369 Other Non-residential Buildings Construction or acquisition of any types of buildings not specified in objects 1340 to 1364 inclusive and 1370. Such buildings include farm buildings, bunk houses, dormitories, bush depots, camps and aircraft hangars. 1370 Residential Buildings Construction or acquisition of residential buildings such as houses, apartment buildings, condominiums, etc. It excludes barracks. Note: Barracks should be included in object 1363. 2001 Old Age Security Payments Benefit payments under the Old Age Security Act to all senior citizens over 65 years of age. Note: This object includes the Guaranteed Income Supplement and the Spouse Allowance. 2011 Pensions World Wars I and II Payment of pensions for disability and death to veterans of World War I and II. These pensions are payable under the Pension Act, the Civilian War Pensions and Allowances Act and various other Acts or Orders. 2012 War Veterans' Allowances Payment of allowances to veterans and dependants under the War Veterans Allowance Acts and Part XI of the Civilian War Pensions and Allowances Act. 2013 Pensions to Former Government Employees not Entitled Under Current Superannuation Acts Pension payments to former government employees that are not authorized under the Public Service Superannuation Act, the Canadian Forces Superannuation Act or the Royal Canadian Mounted Police Superannuation Act. Note: Pension payments under the Superannuation Acts should be included in object 6030. 2014 Payments to Former Civilians and Uniformed Personnel Pension payments to former civilians and uniformed personnel who served in the defence force—peacetime, in a special duty area, or in the special force in Korea, etc. 2019 Other Payments for Pensions All other payments for pension or allowances that are not included in objects 2011 to 2014. It excludes payments under the Public Service Superannuation Act (PSSA), the Canadian Forces Superannuation Act (CFSA) benefits and the Royal Canadian Mounted Police Superannuation Act (RCMPSA). Note: Pension payments under the Superannuation Acts should be included in object 6030. 2022 Assistance to Persons to Encourage Employment Payments to persons to encourage employment under programs such as the Innovations Program. 2023 Payments Relating to Improvement and Promotion of Employability of Individuals Payments under the Human Resources Investment Fund (HRIF), established in 1995. The federal government works in concert with the provinces on designing, implementing and evaluating HRIF interventions. 2029 Other Transfer Payments to Persons for Promotion of Employment Any other non-recoverable payments to persons for promotion of employment that are not included in objects 2022 and 2023. 2032 Payments to Aboriginal People Payments to Aboriginal people under the Indian Act, other Acts, Agreements and Treaties. Aboriginal People include the First Nations, Inuit and Métis people. 2035 Assistance to Immigrants and Refugees Payments to immigrants and refugees to facilitate their settlement in Canada. 2041 Transfer Payments to Persons for Research and Development (Including Scholarships) Transfer payments to persons such as university professors and students, for any research and development. 2049 Other Non-recoverable Payments to Persons Any other non-recoverable payments including those to homeowners that are not included in objects 2032 to 2041. Note: For 1998-99 and subsequent years, includes payments to all eligible senior citizens that are not included in object 2001 for expenditures over $1,000,000 annually. 2051 Recoverable Payments to Persons Budgetary payments that are recoverable but which cannot be considered as loans or investment transactions. Note: Recoverable Payments and Contingently Recoverable Payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self-sufficiency and/or acceptable rate of return cannot be met. An example of a recoverable payment is a case where a contribution payment is made to a person and the person is required by the terms of the agreement to repay it. 2055 Contingency Recoverable Payments to Persons Budgetary payments that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. Note: Recoverable Payments and Contingently Recoverable Payments are considered to be budgetary and cannot be classified as loans or investments because the criteria of self-sufficiency and/or acceptable rate of return cannot be met. An example of a contingently recoverable payment is a case where a contribution agreement requires repayment of an amount made available to a person or corporation should that person or corporation reach a certain level of sales. 2057 Child Tax Benefit 2060 Goods and Services Tax (GST) Credit to Persons 2102 Transfer Payments to Industry for the Benefit of Producers Under the Farm Income Protection Act. 2103 Payments Under Agricultural Income Disaster Assistance (AIDA) Payments made to farms under the Agricultural Income Disaster Assistance (AIDA) program. 2107 Miscellaneous Agricultural Subsidies Payments to various recipients for any other agricultural subsidies not included in objects 2102 and 2103. 2120 Other Freight Rate Subsidies to Industry Payments to railway companies under various freight rate subsidies. 2122 Steamship Subsidies Payments to shipowners of subsidies for steamships coastal service. 2125 Assistance to Industry to Encourage Employment Subsidy payments to industry to encourage employment. 2126 Subsidy Payments to Industry for Research and Development Subsidy payments to industry for research and development. 2127 Payments to Industry Under Loan Guarantees All amounts paid to a creditor by the federal government under various loan guarantees, such as payments related to Agent Crown corporations, or made under the Small Business Loans Act, the Canada Student Loans Act, and other specific legislation and agreements. Note: Many of the arrangements have two components: an interest subsidy and a guarantee against default. Only the component related to loan guarantee should be coded here. The interest subsidy should be coded as Transfer Payments to the relevant object under Standard Object 10. 2130 Payments for the Confederation Bridge Subsidy payments for the Confederation Bridge linking the provinces of Prince Edward Island and New Brunswick. 2132 Payments to Aboriginal Corporations Payments to aboriginal corporations. This includes the First Nations, Inuit and Métis corporations. 2133 Payments to Financial Institutions Under the Canada Students Loan Act and Canada Student Financial Assistance Act Payments to financial institutions relating to student loans in default. 2139 Other Non-recoverable Subsidies to Industry All other payments to industry for subsidies that are not specifically included in objects 2122 to 2133, 2151 and 2155. 2151 Recoverable Subsidy Payments to Industry Budgetary payments to industry that are recoverable but which cannot be considered as loan or investment transactions. 2155 Contingency-Recoverable Subsidy Payments to Industry Budgetary payments to industry that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. 2170 Transfer Payments to Industry for Research and Development Transfer payments to industry for capital assistance for research and development in any field. 2171 Transfer Payments to the Defence Industry for Capital Assistance Transfer payment to defence industries to develop and sustain their technological capability. 2174 Payments to Industry Under Industrial and Regional Development Payments to industries and others for capital assistance in regional and industrial development. 2178 Energy Conservation Projects Payments to businesses for various energy conservation projects such as the Super Energy Efficient Housing Demonstration Program. Note: Payments to consumers should be coded to object 2049. 2179 Other Non-recoverable Transfer Payments to Industry for Capital Assistance Any other non-recoverable payments for capital assistance which are not included in objects 2170 to 2178, 2181 and 2185. 2181 Recoverable Payments to Industry for Capital Assistance Budgetary payments for capital assistance that are recoverable but which cannot be considered as loans or investment transactions. 2185 Contingency-Recoverable Payments to Industry for Capital Assistance Budgetary payments for capital assistance that are considered to be contingently recoverable because the recipient is required by express or implied terms and/or by agreement to repay all or part of the sums paid out if or when certain conditions or events occur. 2212 Payments for Official Languages to Provinces and Territories Payments to provinces and territories in respect of programs relating to the use of official languages in education under the protocol and bilateral agreements. It includes programs of summer language bursaries and assistance to independent schools and to associations of independent schools. 2214 Alternative payments to provinces under the Canada Student Financial Assistance Act Payments to provinces and territories of interest and liabilities for Guaranteed Loans and Alternative Payments under the Canada Student Financial Assistance Act. 2215 Payments to Quebec for Cree and Inuit Education Payments to the Province of Quebec for the education of the Cree and the Inuit people. 2216 Payments to Non-native Educational Institutions Transfer payments to provinces and territories for non-native educational institutions on behalf of native peoples. Note: Other payments to non-native educational institutions (i.e. not to provinces and territories) should be included in object 2621. 2217 Payments to Non-native School Boards Transfer payments to provinces and territories for non-native school boards on behalf of native peoples. Note: Other payments to non-native school boards (i.e. not to provinces and territories) should be included in object 2622. 2218 Special payments to provinces under the Apprentice Loans Act Special payments to provinces under Section 7 of the Apprentice Loans Act. 2219 Other Transfer Payments to Provinces and Territories for Education Any other transfer payments to provinces and territories for education that are not specifically included in object 2212 to 2217. 2221 Payments to Provinces and Territories Under Taxation Agreements Payments to provinces and territories under the Constitution Act, 1867-1982, the Federal-Provincial Fiscal Arrangements Act and the Federal Post-Secondary Education and Health Contributions Act, 1977 and Other Statutory Authorities. The purpose of these payments is to allow all provinces and territories to deliver an acceptable level of services. 2223 Statutory Grants to Provinces and Territories (Authorized Under the Constitution Acts) Payments to various provinces and territories made originally under the British North America Act (now the Constitution Acts). It includes special payments to Newfoundland. Note: The types of payments are described in the Provincial Subsidies Act. 2232 Canada Health and Social Transfer Payments Transfer payments to provinces and territories under the Canada Health and Social programs—Part V of the Federal-Provincial Fiscal Arrangements Act. 2233 Alternative Payments to Provinces and Territories for Standing Programs Alternative payments to provinces and territories for standing programs under Part VI of the Federal-Provincial Fiscal Arrangements Act. 2239 Other Fiscal Transfer Payments to Provinces and Territories Any other fiscal transfer payments to provinces and territories not specifically included in objects 2221 to 2233. 2241 Payments to Provinces and Territories for Services to Young Offenders Transfer payments to provinces and territories in accordance with agreements towards funding the cost of services provided to young offenders under the Young Offenders Act. 2243 Payments for Legal Aid Systems to Provinces and Territories Payments to provinces and territories under Legal Aid Agreements to assist in the operation of legal aid systems. 2244 Payments for Environmental Projects to Provinces and Territories Payments to provinces and territories for various environmental projects under the Canada Water Act, the Clean Air Act, etc. 2245 Crop Insurance Payments to Provinces and Territories Payments to the provinces under the Crop Insurance Act for field crop producer losses. 2247 Assistance to Provinces and Territories to Encourage Employment Payments to provinces and territories to encourage employment. 2248 Canada-Nova Scotia Offshore Revenue Account and Fiscal Equalization Offshore Petroleum Resource Accord Payments to the Canada/Nova Scotia Offshore Revenue Account and to the Fiscal Equalization Offshore Petroleum Resource Accord. 2249 Payments to Provinces and Territories for Provincial Highways, Secondary and Access Roads Payments to provinces to assist in the construction strengthening and improvement of provincial highways, secondary and access roads. 2250 Transfer Payments to Territories for Operating Expenditures Payments to the Yukon, Northwest and Nunavut Territories for the delivery of public services. 2253 Canada/Quebec Accord on Immigration Payments to the Province of Quebec for the delivery of settlement services to new immigrants in that province. 2254 Canada/Newfoundland Development Fund Payments to the Canada/Newfoundland Development Fund for infrastructural costs relating to oil and gas. 2255 Payments to Provinces Under Canada Infrastructure Program Payments to provinces and territories under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies. 2257 Development Initiatives Paid to Provinces and Territories Under the General Development and Subsidiary Agreements Payments to provinces and territories for the development of employment opportunities under the Regional Development Incentives Act and the Industrial and Regional Development Act. 2259 Other Transfer Payments to Provinces and Territories Payments to provinces and territories under various acts for any program not specified in objects 2241 to 2257 inclusive. 2301 Purchase of Goods for Development Assistance Payments to suppliers for goods or commodities for international development assistance under the Department of External Affairs Act and the International Development Continuing Assistance Act. 2302 Purchase of Services for Development Assistance Payments to suppliers for services for international development assistance under the Departmental of External Affairs and the International Development Continuing Assistance Act. 2303 Payments for Development Assistance to Canadian Non-government Organizations Payments to Canadian non-government organizations for the benefit of recipients in developing countries. 2304 Other Payments for Development Assistance to Foreign Countries Payments for other economic assistance such as mutual aid and direct aid by the Department of National Defence. 2311 Payments to United Nations and Related Organizations Payments to the United Nations and related organizations for development assistance. 2312 Contributions to North Atlantic Treaty Organization (NATO) and NATO-Related Programs Payments to North Atlantic Treaty Organization (NATO) and NATO-related programs such as NATO military budget, infrastructure, pensions, etc., under the National Defence Act. 2314 Payments to the International Development Association Payments to the International Development Association in support of assistance programs and projects and for special administrative expenses related thereto. 2315 Payments to International Banks and Financial Institutions Transfer payments to international development banks and financial institutions. 2319 Payments to Other International Organizations Payments in the form of grants and contributions to any other international organizations not specifically included in objects 2311 to 2315. 2321 Transfer Payments to Promote Canadian Export Sales Payments to persons, groups of persons, councils and associations to promote the development of Canadian export sales. 2322 International Food Aid Program Food aid payments to international development institutions or international non-governmental organizations for the benefit of recipients in developing countries and for special administrative expenses directly related thereto. 2329 Other Transfer Payments Outside Canada to or on Behalf of International Organizations and Foreign Countries Any other payments to entities not included in object 2321 or 2322. 2390 Foreign Exchange Gain/Loss on Transfer Payments 2411 Payments to Universities in Aid of Research Payments to universities in aid of research. 2412 Assistance to Encourage Employment Payments to universities for the purpose of providing employment to students. 2419 Other Transfer Payments to Universities Other transfer payments to universities not specifically included in objects 2411 and 2412. 2421 Payments to First Nations, Inuit and Métis School Boards Payments to First Nations, Inuit and Métis school boards under the Indian Act, other Acts, Agreements and Treaties for educational institutions. 2422 Payments to Other First Nations, Inuit and Métis Educational Institutions Payments to First Nations, Inuit and Métis under the Indian Act, other Acts, Agreements and Treaties for educational institutions. 2423 Payments to Other First Nations, Inuit and Métis Associations Payments to First Nations, Inuit and Métis associations other than educational institutions under the Indian Act, other Acts, Agreements and Treaties. Notes: Payments to First Nations, Inuit and Métis educational institutions are included in object 2422. 2431 Payments to Non-profit National Organizations Payments to various national non-profit organizations, such as national sports organizations, labour unions, national health or welfare organizations, social services organizations, etc., but excluding First Nation and Inuit associations. 2432 Payments to Provincial/Territorial Non-profit Organizations Payments to various provincial or territorial non-profit organizations, such as sports organizations, social services organizations, labour unions, etc. 2433 Payments to Local Non-profit Organizations Payments to non-profit local organizations for the purpose of addressing various local needs. 2434 Assistance to Non-profit Organizations to Encourage Employment Payments to non-profit organizations other than universities for the purpose of providing employment to unemployed workers. 2436 Payments for Research and Development to Non-profit Organizations Payments for research and development to non-profit institutions in any field. ECON 2411 should be used for transfer payments to universities for research. 2437 Payments for the Environment to Non-profit Organizations Payments to non-profit institutions and organizations for the purpose of improving the quality of the environment such as air, water, land etc. 2449 Other Transfer Payments to Non-profit Institutions Other payments to non-profit institutions not specifically included in objects 2431 to 2437. 2451 Payments to Crown Corporations 2611 Grants in Lieu of Property Taxes Paid to Municipalities Grants in lieu of taxes paid to municipalities and other taxing authorities for federal properties pursuant to the Municipal Grants Act. 2613 Assistance to Municipalities to Encourage Employment Assistance to municipalities to encourage employment. 2614 Payments to Municipalities Under Canada Infrastructure Program Payments to municipalities under the Canada infrastructure program. The Canada infrastructure program is a tripartite initiative of the federal, provincial and municipal governments to support economic recovery through job creation in critical sectors and to improve local infrastructure necessary for the delivery of quality public services. Broad infrastructure classes for this program include: road, bridge, sewer and water services, community facilities, sports and cultural centres, schools, colleges and universities, and other projects, including innovative technologies. 2619 Other Transfer Payments to Municipalities All other payments to municipalities not specifically included in objects 2611 to 2614. 2621 Payments to Non-native Educational Institutions Payment to non-native educational institutions on behalf of native peoples. Note: Transfer payments to provinces and territories for non-native educational institutions on behalf of native peoples should be included in object 2216. 2622 Payments to Non-native School Boards Payments to non-native school boards on behalf of native peoples. Note: Transfer payments to provinces and territories for non-native school boards on behalf of native peoples should be included in object 2217. 2811 Grants in Lieu of Taxes Recovered from Other Departments Grants in lieu of taxes recovered by Public Works and Government Services Canada (PWGSC) from other government departments. 2821 Provision for Valuation for Loans, Investments and Advances 2822 Expenses for accrued liabilities 3001 Atomic Energy of Canada Ltd. 3003 Canada Mortgage and Housing Corporation 3005 Canadian Commercial Corporation 3009 National Capital Commission 3010 Export Development Canada 3011 Standards Council of Canada 3012 VIA Rail Canada Inc. 3014 Jacques Cartier and Champlain Bridges Inc. 3017 Marine Atlantic Inc. 3018 Canadian Dairy Commission 3023 Canadian Museum for Human Rights 3024 Canadian Museum of Civilization 3025 Canadian Museum of Nature 3026 National Museum of Science and Technology 3027 National Gallery of Canada 3029 Other Transfers to Schedule III Part I Corporations and their wholly-owned subsidiaries that are not included in objects 3001 to 3027 inclusive. 3030 Canadian Tourism Commission Corporation 3031 Enterprise Cape Breton 3032 Canadian Museum of Immigration at Pier 21 3041 Canada Post Corporation 3059 Other Transfers to Schedule III Part II Corporations and their wholly-owned subsidiaries that are not included in object 3041. 3061 Canada Council 3062 Canadian Broadcasting Corporation 3063 International Development Research Centre 3064 National Arts Centre Corporation 3065 Telefilm Canada 3079 Other Transfers to Other Crown Corporations and Other Entities that are not included in objects 3061 to 3065 inclusive. 3101 Marketable Bonds Payable in Canadian Currency Interest on marketable bonds payable in Canadian currency. Such interest is generally payable to the holder semi-annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond. Note: Interest on these bonds is credited monthly to interest due on matured debt ( objects 6211 or 6212). 3102 Canada Savings Bonds (CSB) Interest payable on CSBs. Such interest is generally payable annually to the holder of a regular bond, or at the time of maturity to the holder of a compound bond. However, if a CSB is redeemed on demand by the holder, any interest accrued up to the end of the previous month is paid. Interest on both regular and compound bonds is accrued to expenditure and charged to this object on a monthly basis over the terms of the bonds. Note: Interest accrued on these bonds is credited monthly to interest due on matured debt (object 6211). 3103 Special Nonmarketable Securities Interest payable on special non-marketable securities issued by the Government of Canada exclusively to the Canada Pension Plan Investment Fund. Interest is generally payable semi-annually, but if the securities are redeemed before maturity, any accrued interest is paid. 3104 Treasury Bills Amortization on a monthly basis over the terms of the relevant Treasury bills of the unamortized discounts on the Treasury bills. Notes: 1. At time of issue, Treasury bills are issued at a discount in lieu of interest payments. Thereafter, the discount is amortized over the bill's term of 1, 3, 6 or 12 months. 2. The discount on new Treasury bills is recorded in object 7041. The amortization of the discount is recorded in object 7042 when it is charged to this object. 3105 Marketable Bonds Payable in Foreign Currencies Interest on marketable bonds payable in foreign currency. Such interest is generally payable to the holder semi-annually. The interest is paid when due, if the bonds are fully registered or upon presentation of an attached coupon, if it is a coupon bond. Such interest is accrued to budgetary expenditures and charged to this object on a monthly basis over the term of the bond. Note: Interest on these bonds is credited monthly to interest due on matured debt (objects 6211 or 6212). 3106 Notes and Loans Payable in Foreign Currencies Interest payable on borrowings by the Government of Canada under agreements with banks in Canada, United States, Switzerland, Japan and other international banks. Such interest is accrued to expenditures and charged to this object on a monthly basis over the term of the note or loan. Note: Interest accrued on these borrowings is credited to object 6212. 3107 Canada Bills Payable in Foreign Currency Interest on Canada bills that is payable in foreign currency. 3111 Interest on Superannuation and Other Pension Accounts Interest paid on Superannuation Accounts (Public Service, Canadian Forces, and the Royal Canadian Mounted Police (RCMP)), other pension accounts, Supplementary Retirement Benefits Account, and the Government Annuities Account. Such amounts are charged in accordance with the pertinent sections of the related acts. Note: This amount is credited to object 6025. 3112 Interest on the Employment Insurance Account Interest paid on the balance of the Employment Insurance Account. Note: This amount is credited to object 8114. 3113 Interest on the Canada Pension Plan Account Interest paid on the operating balance of the Canada Pension Plan Account. Note: This amount is credited to object 6025. 3114 Interest on Other Liabilities Interest payments on all other liabilities included in the accounts of Canada such as interest payments on deposit and trust accounts. Note: These amounts are credited to object 6082. 3121 Interest on Special Drawing Rights and Other Foreign Exchange Accounts Interest on Special Drawing Rights and all other Foreign Exchange accounts. Note: The amounts are credited to various objects in standard object 51. 3131 Amortized Bond Discounts and Premiums Amortized amount of net losses or gains resulting from the issue of marketable bonds. Such amounts are charged to unamortized discounts and premiums (reporting object 705) at the time of the issue, and then amortized over the term of the bonds. Note: The discount is the difference between the cash proceeds of the sale and the face value of the bond that was issued and which is due at maturity. 3142 Commission and Remuneration on Bonds Commissions paid on the sale of marketable securities and amortization of commission on Canada Savings Bonds (CSB). Note: Commissions paid on Canada Savings Bonds (CSB) are included in reporting object 703 until they are amortized over a 3 year period. 3143 Cost of Servicing Canadian and Foreign Debt Cost of servicing Canadian and foreign debt, and standby credit. 3213 Losses of Money Any loss of money that is covered by the Treasury Board Directive on Losses of Money and Property. It includes lost, stolen or misappropriated receipts; cash shortages; petty cash losses; and overpayments, erroneous payments, unauthorized expenditures resulting from fraud, defalcation or wilful misrepresentation, etc. 3214 Deficits and Write-offs not Elsewhere Specified Deficits and write-offs not specified in object 3213. 3215 Deletion and Write-offs of Loans, Investments and Advances Amounts deleted from the Accounts of Canada for a loan, investment or advance under the Debt Write-off Regulations of Section 25 of the Financial Administration Act. This requires that the write off of any non budgetary items on the Statement of Assets and Liabilities, principally loans and investments, be approved by Parliament because the writing off of these debts results in an expenditure. Therefore, departments must continue to submit these items to the Treasury Board, regardless of the amount involved. 3216 Loss on Foreign Currency Transactions Loss from premium or discount on exchange of foreign currency transactions or from operations of foreign exchange accounts such as the Exchange Fund Account. Note: Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any loss from a premium or a discount is recorded in this object. See object 4892 for gains on foreign currency transactions. 3217 Forgiveness of Loans, Investments, and Advances Amounts deleted from the Accounts of Canada for a loan, an investment or an advance under the Forgiveness of debts and obligations Section 24.1 of the Financial Administration Act or any other authority of parliament. Such amounts could be loans, investments or advances to Crown corporations, developing countries, individuals or private sector enterprises. 3239 Transfers to Non-budgetary Funds and Accounts Any transfers to non-budgetary funds and accounts. 3241 Discounts/Rebates Earned for Early Payment to Suppliers or Through the Use of Acquisition Cards Discounts earned for early payments to suppliers in accordance with the policy on Payment On Due Date (PODD). It includes all discounts related to the purchase of goods or services included in Standard Objects 01 to 12. It includes the rebates received on purchases through use of the acquistion cards. This object will therefore have a credit balance. Note: When requisitioning payments, the gross amount is charged to the object relating to the goods or services acquired, the discount for early payment is credited or the use of an acquisition card to object 3241, and payment is made for the net amount. 3249 Court Awards to Industry Expenditures related to the settlement of court awards to business litigants. This object is required to separately identify court awards with the business sector. Notes: 1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown. 2. In 1995-96, these expenditures were included in object 3251. 3250 Court Awards to Persons Expenditures related to the settlement of court awards to private litigants. This object is required to separately identify transactions with the personal sector. Notes: 1. A court award is an amount awarded by any court of jurisdiction which is to be paid by the Crown. 2. In 1995-96, these expenditures were included in object 3251. 3251 Damage and Other Claims Against the Crown Expenditures related to the settlement of damage and other claims against the Crown, and court awards, not included in object 3249 and 3250. Claims means claims for damages and includes requests that the Crown make payments as compensation for losses or expenditures incurred by anyone, but does not include claims in contract; under Section 11 of the Canadian Human Rights Act (Equal Wages); or claims governed by other authorities, such as losses and recovery of money, or damages to servants' effects on relocation. Note: Court awards to industry and to persons respectively are now included in object 3249 and 3250. 3252 Interest, Administration or Service Charges, and Other Penalty Charges Amounts charged by suppliers in the form of interest, administration or service charges due to a delay in making a payment to the supplier. It includes all payments paid in accordance with the policy on Payments on Due Date (PODD). It also includes the interest component on capital lease payments and the interest related to Alternative Financing Arrangements (Public Private Partnerships). 3253 Interest and Service Charges Paid to Financial Institutions Amounts paid to banks and other financial institutions in the form of interest and service charges. The use of this object is restricted to the Receiver General and should not be used by other departments to record interest or service charges on overdue accounts. Note: Service charges on overdue suppliers' accounts should be included in object 3252. 3256 Canadian Security Intelligence Service All expenditures related to the Canadian Security Intelligence Service. 3257 Ex Gratia Payments Ex gratia payment means a payment made in the public interest for loss or expenditure incurred for which there is no legal liability on the part of the Crown. Note 1: Employee reward and recognition costs should be coded to object 0186. 3258 Communications Security Establishment All expenditures related to the Communications Security Establishment. 3259 Miscellaneous Expenditures not Elsewhere Classified All expenditures not elsewhere classified in any object in standard objects 01 to 12. It includes landing fees, prisoner costs, inmate pay, etc. Note: Effort should be made to classify all expenditures under their proper object. Object 3259 should be used as a last resort only. 3261 Adjustment of Provision for Valuation of Financial Claims Provision for valuation of assets such as loans, investments and advances. Note: The other side of this adjustment will be made to object 7021. 3262 Adjustment of Reserves for Loan Guarantees Provision for borrowings of agent Crown corporations that the government expects it may be required to repay in accordance with the terms of a loan guarantee given to the lenders to the Crown corporation. This code is to be used by the Treasury Board Secretariat only. Note: The other side of this adjustment will be made to object 7021. 3263 Allowance for Increase in Value of Certain Financial Obligations Provisions for the increase or decrease in the value of certain allowances related to financial obligations, such as employee vacation and termination benefits, and the payments under certain statutory authorities. This code is to be used by the Treasury Board Secretariat only. Note: The other side of this adjustment will be made to object 7021. 3269 Other Adjustments Any other adjustment to an allowance or reserve that is not specifically included in objects 3261 to 3263. 3421 General administrative services charged by other departments or by other programs within a department Any general administrative services acquired by a department from another department or by a program within a department from another program. 3422 Suspense Account (debit)-Other Government Departments An amount advanced temporarily to another government department so that it can purchase goods or services on behalf of the first department. This object will always have a debit balance. Note: 1. See object 3718 for the credit side of the entry. 3424 Suspense Activity Allocation The allocation of a transaction to a valid activity account which was set up as part of the program-activity classification. Such amounts are initially included in a suspense activity account until its ultimate disposition is determined. Notes: 1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and activities (See Section 6.2). 2. See object 3714 for the other side of the transaction. 3425 Reallocation of Expenditures/Costs Within a Department The reallocation of expenditures or costs within a department for cost accounting purposes. This includes the reallocation of capital expenditures that were initially expensed and the transfer of construction costs at month end to the W-I-P account. 3427 Reallocation of Costs Under Shared Cost Programs The reallocation of costs within or between departments under shared cost programs. 3428 Payments in Lieu of Taxes Paid to Public Works and Government Services Canada (PWGSC) Departmental expenditures for grants in lieu of taxes paid to PWGSC. 3429 Other Other amounts paid between or within department which are not specifically included in objects 3421 to 3428. 3431 Overhead or Other Amounts Charged Directly to Revolving Funds by Departments or Agencies Any amount charged to a revolving fund by a department or a program for such expenses as overhead, terminal control costs, etc. 3432 Interest Charged to Revolving Funds by Department of Finance All interest paid by revolving funds to the Department of Finance on the account that represents the revolving funds Accumulated Net Charge against the Fund's Authority. Note: See chapter 11 of the Guide on Financial Administration for more explanation of these charges. 3433 Reallocation of Expenditures/Costs Within Revolving Funds An object used by revolving funds to record the allocation or reallocation of their expenditures or costs for cost accounting or other reasons. 3439 Other Amounts charged to or within revolving funds which are not specifically included in objects 3431 to 3433. 3441 Customs Import Duties The payment of custom import duties to Canada Revenue Agency, by departments and agencies. 3442 Excise Duties and Federal Sales Tax The payment of excise duties and federal sales tax to Canada Revenue Agency, by departments and agencies. 3451 Amortization Expenses for Capital Assets Expense charged to operations each year based on the amortization of its capital assets by a department. 3452 Usage of Inventory Expense charged to operations each year based on the inventories usage by a department, either in its operation or for resale. 3453 Recognition of Unamortized Expenses Related to Assets 3459 Amortization of Other Assets Accounts All other expense charged to operations each year based on the amortization in usage of recorded assets by a department. 3461 Allowance for Vacation Pay and Similar Employee Benefits Estimate of vacation pay and other accrued employee benefits. 3462 Allowance for Bad Debts Estimated portion of accounts receivable that will not be collected by a department. 3463 Charges to Remediation Liabilities Miscellaneous recoveries and credits to expenses as a result of accruals to a Contra Remediation Liability account. 3469 Charges to Other Liability Accounts Miscellaneous charges to expenses as a result of month end or year end accruals. 3471 Incremental Charges From Other Appropriations Charges for all incremental expenditures from other budgetary appropriations either within the department or between departments. These types of charges can be the types of expenditures included in Standard Objects 01 to 12, if they were charges from outside parties. 3472 Incremental Recoveries From Other Appropriations (credit) Recovery of all incremental expenditures from other budgetary appropriations within a department or from other departments. This amount will have a credit balance. 3711 Overhead or Other Amounts Recovered by Departments and Agencies From Revolving Funds Overhead or other charges recovered by departments and agencies from Revolving Funds. 3712 Amounts recovered for general administrative services by other departments or by other programs within a department 3714 Suspense activity allocation An account in the object classification which records a credit entry when an amount in the suspense activity account (Program-Activity classification) is allocated to the correct activity. Notes: 1. This code is to be used only by departments that have a suspense activity account in the Master List of Programs and Activities (Section 6.2). 2. See object 3424 for the other side of the transaction. 3715 Recoveries of costs under shared cost programs The reallocation of costs within or between departments under shared cost programs. 3717 Recoveries of Expenditures/Costs Within a Department Amounts credited in the reallocation of expenditures or costs within a department. Note: Refer to object 3425 for further explanations on these transactions. 3718 Suspense Account (credit balance)-Other Government Departments An amount received from another government department on a temporary basis for purchasing goods or services for that department. This object will always have a credit balance. References: Treasury Board Secretariat Accounting Manual chapter 9.9. Funds Administered by Departments on Behalf of Other Government Departments and Receiver General Manual Chapter 14. Year-End Timetable and Procedures. 3719 Other 3721 Recovery of Expenses Through Recognizing Revenue From Restricted Specified Purpose Accounts 4200 Tax Revenue (Total) 4510 Licence Fees Revenue from licence fees such as airport licences, aviation personnel licences, etc. 4513 Fees for Passports, Visas and Citizenship Certificates Revenue from fees for passports, visas, and citizenship certificates. 4515 Oil Royalties Revenue received from oil royalties. 4516 Natural Resources Royalties Revenue received from royalties on natural resources. 4517 Other Royalties Revenue received from all royalties other than those for oil and natural resources royalties included in objects 4515 and 4516. 4518 Fees for the Registration of Trademarks, Patents and Copyrights Revenue from registrations of trademarks, patents and copyrights such as aircraft registration certificates, etc. 4519 Other Revenue from Rights and Royalties Other returns received from natural resources that is not included in objects 4510 to 4518, such as that received for fish and game, etc. 4520 Oil and Gas Leases Revenue received from oil and gas leases. 4521 Land Leases Revenue received from land leases. 4525 Rental of Unimproved (Vacant) Land Rental income from land that has no improvements. 4526 Rental of Works Rental income from the lease of works. 4527 Rental of Machinery and Equipment Rental income from the lease of machinery and equipment. 4528 Rental of Concessions in Government-owned Facilities 4529 Rental of Parking Space Rental income from the lease of parking space for vehicles. 4530 Rental of Residential Buildings Rental income from the lease of residential buildings. 4531 Rental of Non-residential Buildings Rental income from all buildings, except residential buildings. This includes office, administrative, commercial, industrial and institutional buildings. It also includes rentals from storage space, hangar bays, etc. 4535 Rental of Real Property to Crown Corporations 4539 Other Returns from Lease and Use of Public Property Revenue from rentals and concessions for facilities not specified in objects 4520 to 4535 inclusive. 4540 Sale of Uniforms, Clothing, etc. 4542 Sales of Electricity 4543 Sales of Natural Gas 4544 Government Publications, Maps and Charts Sales of publications, maps, and charts such as atlas sales, survey data, books, air photos and prints, audio-visuals, duplication of records in electronic or print form. 4545 Other Goods Manufactured by Government 4546 Sales of Information Products Sales of products in electronic formats, such as computerized lists. 4547 Petroleum, Oil and Lubricants 4548 Public Meals 4549 Sales of Other Goods Sale of products or services not included in objects 4540 to 4548 such as tags and seals, photocopies, sale of unclaimed goods, etc. 4551 Inspection Fees Revenue from inspection fees, such as aircraft type approval, airworthiness certificates, etc. 4554 Aviation Regulations 4556 Supervision of Race Tracks 4558 Fees from Assessments of Financial Institutions 4559 Other Services of a Regulatory Nature Any revenue from services of a regulatory nature not included in objects 4551 to 4558. 4560 Public Utility Services, Including Water, Waste Water and Other Utilities 4561 Telecommunication Services 4562 Dental Services Revenue from all dental services provided by a dentist or by a dental hygienist. 4563 Hospital Services Revenue from hospital services such as acute, chronic, convalescent hospitals. 4564 Marine Service and Wharf Revenue 4565 Other Health Services Revenue for all health services not specified in objects 4562 and 4563. 4566 Engineering and Scientific Fees 4567 Airport Services, Landing and Parking Fees 4568 Technology Centres Services Revenue from the sale of services by a technology centre. 4569 Other Revenue from Services of a Non-regulatory Nature Revenue from services of an optional nature not included in objects 4560 to 4568 such as fees for the right to use a copyright e.g. a software program developed by a department. 4570 Revenue for the Provision of Non- regulatory Services to the United Nations Revenue from sales of services to the United Nations or its subsidiary organizations. 4571 Receipts from Crown corporations for Other Than Real Property Receipts from Crown corporations not included in objects 4510 to 4569. 4573 Police Services to Local Governments 4574 Other Services to Local Governments 4576 Police Services to Provincial and Territorial Governments 4577 Other Services to Provincial and Territorial Governments 4578 Services to Other National Governments 4580 Revenue from Patents/Royalties 4581 Revenue from Access to Information Fees and Charges Revenue from fees and charges levied under the Access to Information Act. 4582 Revenue from Advertising or Sponsorship 4586 Not Sufficient Funds (NSF) Administrative Charges Revenue collected by the government as an administrative fee from a person or an organisation whose cheque has been dishonoured and returned by a financial institution or whose payment by electronic fund transfer was not honoured by the financial institution on which it was drawn. 4593 Miscellaneous All other miscellaneous revenue not covered in object 4594 to 4598. 4594 Adjustments to Payables at Year End (PAYE) An adjustment to PAYE where the actual amount paid to settle a debt in the new year is less than the amount charged to the old-year appropriation. Note: Refer to the Treasury Board Secretariat Policy on Payables at Year-End (PAYE) 4595 Respendable Revenue-Systems Applications and Products (SAP) departments This revenue object is to be used by SAP departments for adjusting entries (both debit and credit side) to record the receipt of cash that qualifies as revenue credited to the vote (i.e., the department has vote netting authority). 4598 Loan Guarantee Fees Revenue from loan guarantees fees. 4611 Overhead or Other Amounts Recovered by Departments and Agencies from Revolving Funds 4612 Amounts recovered for general administrative services by other departments or other programs within a department 4613 Subsidy Received by a Revolving Fund from an Appropriation 4615 Recoveries of Costs from Shared Cost Programs 4616 Recoveries from Allocation of Expenditures/Costs Within Revolving Funds 4619 Other 4620 Human resources management services Human resources management services as authorized by Section 29.2 of the Financial Administration Act. 4621 Financial management services Financial management services as authorized by Section 29.2 of the Financial Administration Act. 4622 Information management services Information management services as authorized by Section 29.2 of the Financial Administration Act. 4623 Information technology services Information technology services as authorized by Section 29.2 of the Financial Administration Act. 4624 Communications services Communication services as authorized by Section 29.2 of the Financial Administration Act. 4625 Real property services Real property services as authorized by Section 29.2 of the Financial Administration Act. 4626 Material services Material services as authorized by Section 29.2 of the Financial Administration Act. 4627 Acquisition services Acquisition services as authorized by Section 29.2 of the Financial Administration Act. 4628 Other administrative service that is designated by order of the Governor in Council Other administrative service that is designated by order of the Governor in Council as authorized by Section 29.2 of the Financial Administration Act. 4670 Sales of Goods and Services-CORCAN Revolving Fund 4679 Other 4711 Refund of Expenditures Pertaining to Purchased Operating Goods or Services Refunds of previous year's expenditures related to all goods or services that were originally charged to standard objects 01 to 07 inclusive and 12. 4712 Refund of Expenditures Pertaining to Capital Purchases Refund of previous year's expenditures related to capital purchases and charged to standard objects 08 or 09. 4713 Refunds of Transfer Payments to Persons Any refunds of transfer payments made to persons. 4714 Refunds of Transfer Payments-Subsidies Any refund of transfer payments made for subsidies assistance such as refunds of contributions from various types of industries. 4715 Refunds of Transfer Payments to Provinces and Territories Any refund of transfer payments made to provinces and territories. 4716 Refunds of Transfer Payments-Other Any other refund of transfer payments not included in objects 4713 to 4715 and 4717. 4717 Refunds of Capital Assistance Any refund of transfer payments made for capital assistance. 4719 Other Refunds of Previous Years Expenditures 4731 Contribution Recoveries Repayment of a budgetary contribution payment that is recoverable under the terms and conditions of a contribution agreement, such as a recovery of a contribution if a corporation reaches a certain sales volume. 4801 Interest on Loans and Advances from Federal Crown Corporations and Agencies Lending Institutions Interest on loans and advances from Crown corporations that are lending institutions, such as the Business Development Bank of Canada, Canada Mortgage and Housing Corporation, etc. 4802 Interest on Loans and Advances from All Other Federal Crown Corporations Interest on loans and advances from all Crown corporations other than lending institutions. 4803 Interest on loans and advances from provincial and territorial governments, including their crown corporations Interest on loans and advances to all the provincial and territorial governments, including their crown corporations. 4804 Interest on Loans and Advances from Domestic Private Sector Enterprises Interest on loans and advances to various industries such as the transportation, defence, or electronics industries, etc. 4805 Interest on Other Loans and Advances from Other Domestic Sources Interest on other domestic loans and advances, such as employment loans, the winter capital projects fund, loans to veterans, etc. 4806 Interest on Loans and Advances from National Governments and International Organizations Interest on loans and advances to national governments and international organizations such as Jamaica, United Nations organizations, etc. 4811 Profits and/or Dividends from Enterprises Profits and dividends received from various enterprises such as Telesat Canada, etc. 4812 Profits from the Bank of Canada The profits received from the Bank of Canada. 4814 Profit and/or Surplus from Foreign Exchange Accounts (Department of Finance) Profits and surplus derived from operations of foreign exchange accounts such as the Exchange Fund Account. 4819 Other Return on Investments, not Elsewhere Specified Any other returns on investment, either interest or profit, which are not included in objects 4801 to 4814. 4821 Interest on Goods and Services Tax (GST) Revenue from overdue interest earned on GST amounts owing to the government. 4822 Interest on Customs Duties and Other Excise Taxes Interest on customs duties and other exercise taxes. 4823 Interest on Income Tax 4832 Interest on Overdue Accounts Receivable Revenue from interest earned on overdue accounts owing to the government. 4833 Interest on Bank Deposits Interest on bank deposits received from banking and other financial institutions. 4834 Interest on Canada Student Loans Interest received on loans made to students. 4835 Interest on Apprentice Loans Interest received on loans made to apprentices. 4841 Revenue from Coinage (Seigniorage) Revenue from coinage (seigniorage) received by the Department of Finance. 4842 Revenue from Bullion Revenue from bullion received by the Department of Finance. 4843 Sales of Surplus Crown Assets Sales of surplus assets. 4844 Sales of Residential Real Property Sale of residential real property such as houses, apartments, etc. 4845 Sale of Non-residential Real Property Sale of non-residential real property such as office buildings, etc. 4847 Sale of Crown Corporations Sales of Crown corporations by the Government of Canada. 4848 Sale of Departmental Organizations Sales of departmental organizations by the Government of Canada. This economic object includes the sale of part of Transport Canada to Navcan. Note: In 1997-98 and 1996-97, these revenue were included in object 4548. 4851 Fines Revenue from fines such as fines under the Aeronautics Act and the Transport Act, etc. 4857 Penalties Revenue from penalties such as penalties under the Aeronautics Act and the Transport Act, etc. 4858 Proceeds from Other Court Awards, Including Seized Property Proceeds from other court awards, including seized property. 4871 Transfer Payments from Provincial or Territorial Governments Transfer payments from provincial and territorial governments for agricultural services, etc. 4872 Transfer Payments from Local Governments, Including Municipalities and Local School Boards Transfer payments from local government, including municipalities and local school boards. 4873 Transfer Payments from Foreign Governments Transfer payments from foreign governments for commitment fees, etc. 4874 Lottery Receipts from the Provinces Amounts received from the Provinces related to a lottery. 4880 Administration of the Employment Insurance Account, Including Cost Recoveries 4883 Revenue from the Canada Pension Plan Revenue received by departments from the Canada Pension Plan for various services provided to the Plan such as collection of contributions, cheque issue and computer services, accommodations, etc. 4888 Reallocation from Non-budgetary Funds and Accounts 4889 Other Receipts from Non-budgetary Funds and Accounts Any other receipts not specifically included in objects 4880 and 4883. 4892 Gain on Revaluation of Foreign Currency Assets and Liabilities Gain from premium or discount on exchange of foreign currency transactions. Notes: 1. Foreign currency transactions are translated and recorded in Canadian currency equivalents at the exchange rates prevailing on the transaction dates. Any gain from premium or discount is recorded in this object. 2. Losses from premiums or discounts are recorded in object 3216. 4899 Other 5010 Acquisition of Loans with Cash Loans acquired through the payment of cash to the outside party with whom the loan was made. Note: Loans to entities included in object 5013 are excluded. 5011 Acquisition of Loans with Other Assets Loans acquired through the transfer of other assets to the recipient of the loan. This includes the acquisition of a loan by converting an advance into a loan. Note: Loans included in object 5013 are excluded. 5013 Loans to Appropriation-Dependent Crown Corporations (ADCCs) Loans acquired through the payment of cash pursuant to an agreement with ADCCs which rely on Government funding as their principal source of revenue. 5015 Settlement of Loans with Cash Cash received from an outside party to settle an outstanding loan in whole or in part. Such payments are usually made in accordance with a schedule of repayment that is included in the terms of the loan agreement. Note: Repayments from entities included in object 5018 are excluded. 5016 Settlement of Loans with Other Assets The value received in the form of other assets to settle a loan in whole or in part. This includes the settlement of a loan by converting it into an investment. Note: Repayments from entities included in object 5018 are excluded. 5018 Repayment of Loans from Appropriation-Dependent Crown Corporations (ADCCs) Cash received from ADCCs, usually in accordance with a repayment schedule pursuant to an agreement. 5020 Foreign Currency Translation of Loans The increase or decrease in the value of a loan denominated in a foreign currency as the result of year end closing rates of exchange. Note: In accordance with the government's accounting policies, assets and liabilities resulting from foreign currency transactions are reported at year end closing rates of exchange. 5021 Write-off of Loans Loans that have been written off to budgetary expenditures in accordance with a specific appropriation for that purpose. Notes: 1. This object is to be used to record loans written off including those on which there is a clause of forgiveness. The expenditure offset to the write-off of loans will be coded to expenditure object 3215. 2. This object does not include increases or decreases to the allowance for valuation prior to write-off which are included in object 7021. 5029 Other Adjustments to Loans All other transactions that pertain to loans which include: (i) other acquisitions of loans, i.e. loans acquired for consideration other than cash or other assets. (ii) other settlements of loans, i.e. loans settled for consideration other than cash or other assets, such as the deletion of loans made to the Unemployment Insurance Account. 5030 Acquisition of Other Advances with Cash Advances, other than travel advances, acquired through the payment of cash to the outside party with whom the advance was made. Note: Advances to entities included in objects 5033 and 5034 are excluded. 5031 Acquisition of Other Advances with Other Assets Advances other than travel advances acquired through the transfer of other assets to the party with whom the advance was made. This includes the acquisition of an advance by converting a loan into an advance. Note: Advances to entities included in objects 5033 and 5034 are excluded. 5032 Acquisition of Travel Advances Travel advances acquired or increased through the payment of cash to an employee or other outside party with whom the advance was made. 5033 Advances to Consolidated Specified Purpose Accounts Interest free advances to the Consolidated Specified Purpose Accounts included in sub-category 81. 5035 Settlement of Other Advances with Cash Cash received from an outside party to settle an outstanding advance, other than a travel advance, in whole or in part. Such payments may be in accordance with a schedule of repayment included in the terms of the advance agreement. Note: Repayments included in object 5038 are excluded. 5036 Settlement of Other Advances with Other Assets The value received in the form of other assets to settle an advance, other than a travel advance, in whole or in part. This includes the settlement of an advance by converting it into a loan or an investment. Note: Repayments included in object 5038 are excluded. 5038 Repayment of Advances from Consolidated Specified Purpose Accounts Any repayment of interest-free advances from Consolidated Specified Purpose Accounts. 5040 Foreign Currency Translation of Advances The increase or decrease in the value of an advance denominated in a foreign currency due to year end closing rates of exchange. Note: In accordance with the government's accounting policies, assets and liabilities resulting from foreign currency transactions are reported at year end closing rates of exchange. 5041 Write-off of Advances Advances that have been written off to budgetary expenditures in accordance with a specific appropriation for that purpose. Notes: 1. This class is to be used to record advances written off, including those on which there is a clause of forgiveness. 2. Such write-offs do not include the increase or decrease of the allowance for valuation prior to the actual write-off of the advances. Adjustments to the allowance for valuation are included in object 7021. 5049 Other Adjustments to Advances All other transactions that pertain to advances, which could include: (i) other acquisitions of advances, i.e. advances acquired for consideration other than cash or other assets; (ii) other settlements of advances, i.e. advances settled for consideration other than cash or other assets. 5050 Acquisition of Investments with Cash Investments acquired through the payment of cash to the outside party from whom the investment was acquired. Note: Investments in entities included in objects 5053 and 5054 are excluded. 5051 Acquisition of Investments Through Capitalization of Financial Claims Investments acquired through the capitalization of loans or advances in accordance with a Parliamentary statute. Note: Investments in entities included in objects 5053 and 5054 are excluded. 5052 Acquisition of Investments with Other Assets Investments acquired through the transfer of other assets to the party from whom the investment was acquired. Note: Investments to entities included in objects 5053 and 5054 are excluded. 5053 Investments in Consolidated Specified Purpose Accounts Any investment made in the Consolidated Specified Purpose Accounts included in sub-category 81. 5054 Investments in Appropriation-Dependent Crown Corporations (ADCC's) Investment in ADCC's acquired through the provision of equity capital as authorized by non-budgetary appropriations to ADCC's. 5055 Disposal of Investments for Cash Cash received from an outside party in disposing of an investment in whole or in part. Note: Disposals of investments included in objects 5057 and 5058 are excluded. 5056 Disposal of Investments for Other Assets The value received in the form of other assets when disposing of an investment in whole or in part. Note: Disposals of investments included in objects 5057 and 5058 are excluded. 5057 Repayment of Investments from Appropriation-Dependent Crown Corporations (ADCCs) Proceeds from the disposition or write-off of ADCCs. 5058 Repayment of Investments by Consolidated Specified Purpose Accounts Any repayment of investments by Consolidated Specified Purpose Accounts. 5060 Foreign currency translation of investments The increase or decrease in the value of an investment denominated in a foreign currency due to year end closing rates of exchange. Note: In accordance with the government's accounting policies, assets and liabilities resulting from foreign currency transactions are reported at year end closing rates of exchange. 5061 Write-off of Investments Investments that have been written off to budgetary expenditures in accordance with a specific appropriation for that purpose. Note: Such write-offs do not include the increase or decrease of the allowance for valuation prior to the write-off of the investments. Adjustments to the allowance for valuation are included in object 7021. 5069 Other Adjustments to Investments All other transactions that pertain to investments which include: (i) other acquisitions of investments, i.e. investments acquired for consideration other than cash or other assets; (ii) other settlements of investments, i.e. investments settled for consideration other than cash or other assets. 5070 Acquisition of Investments with Cash Acquisition of investments in securities of the federal, provincial and territorial governments through the payment of cash. 5071 Transfers from the Canada Pension Plan Accounts Any transfer from the Canada Pension Plan Account for investment purposes. 5075 Disposal of Investments with Cash The disposal of investments in securities for cash. 5079 Other Adjustments to Investments Any other transactions to the investments of the Canada Pension Plan Investment Fund not included in objects 5070 to 5075. 5100 Acquisition of Claims with Cash Subscriptions in cash to the International Monetary Fund (IMF). Note: Such advances can be made in Canadian or foreign currencies. 5101 Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes Subscriptions to the IMF purchased with either SDRs or notes payable to the IMF. 5111 Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes Repayment of subscriptions by the IMF through either redeeming of notes payable to the IMF or disposing of SDRs. 5121 Issues of Notes Payable to the International Monetary Fund (IMF) Issue of non-interest-bearing demand notes payable in Canadian currency to the IMF to cover its Canadian dollar holdings requirements in excess of working balance requirements. 5123 Redemption of Notes Payable to the International Monetary Fund (IMF) Redemption of notes due to a decrease in the IMF requirements for Canadian currency. 5130 Maintenance of Value Adjustments Adjustments of the International Monetary Fund (IMF)-Subscriptions account to maintain the value of the IMF Canadian dollar holdings in terms of Special Drawing Rights (SDR). Such adjustments can be increases or decreases depending on the exchange rate fluctuations of the Canadian dollar in relation to SDR's. Note: Canada's IMF subscriptions are denominated in SDR's. 5131 Year End Valuation Adjustment Valuation adjustments to Canada's subscriptions in excess of the International Monetary Fund's (IMF) holdings of Canadian dollars to Canadian dollar equivalents at the year-end closing rate of exchange. Note: Year-end valuation adjustments are made to the following accounts: the Exchange Fund Account-Advances, IMF-Subscriptions, and Special Drawing Rights (SDR). 5159 Other Adjustments Any other adjustments to foreign exchange accounts, such as the write-off of claims, acquisition or settlement of claims with other assets. 5160 Advances Provided to the Exchange Fund Account Advances in cash to the Exchange Fund Account in Canadian or other currencies for the purchase of gold, foreign currencies and securities, and Special Drawing Rights. 5161 Settlements of Advances Cash repayments of advances from the Exchange Fund Account. 5163 Year-End Valuation Adjustment Valuation adjustment made at year-end to the balance of the Exchange Fund Accounts' holdings to Canadian dollar equivalent at the year-end closing rate of exchange. 5169 Other Adjustments Any other adjustments to the Exchange Fund Account-Advances. 5299 Net Increase or Decrease in Cash Account 5399 Net Increase or Decrease in Accounts Receivable 6001 Contributions by Current Employees or Participants Contributions received from active members or participants currently employed in the Public Service 6002 Contributions by Current Employees-Public Service Corporations Contributions received from current employees of public service corporations subject to the Public Service Superannuation Act 6003 Contributions by Government Employees for Past Services or in Arrears Contributions received from current members or participants employed in the Public Service for past service or arrears 6004 Contributions by Public Service Corporations Employees for Past Service or in Arrears Contributions received from current employees of public service corporations subject to the Public Service Superannuation Act for past service or arrears 6005 Contributions by Retired Employees Contributions received from retired employees for past service or arrears 6012 Contributions by Government-as Employer Contributions from the Government of Canada as an employer as well as the government's statutory contributions to benefit payments from the Supplementary Retirement Benefits (SRB) Account, for current services. Notes: 1. The budgetary expenditures related to the government's contribution as an employer are included in objects 0160, 0161, 0162, 0164, 0165, 0168 and 0170 to 0173. 2. The budgetary expenditures related to the government's statutory contribution to the SRB account are included in object 0166. 6013 Contributions by Public Service Corporations as Employer Contributions received from public service corporations subject to the Public Service Superannuation Act for the employers portion related to employee current services 6017 Death Benefit General Contributions Government's general employer contribution to the Death Benefit Account 6018 Death Benefit Single Contributions Government's single employer contribution paid to the Death Benefit Account in respect of participants who became eligible to the basic benefit. 6020 Actuarial Adjustments Actuarial deficiency adjustments related to current salary increases or statutory periodic actuarial valuations which are credited to the Public Service, Canadian Forces, RCMP and other Superannuation accounts, and to the Government Annuities account. Note: These adjustments are charged to object 7031. 6022 Transfers from Other Pension Plans Receipts by a Superannuation account on behalf of an employee transferring from another superannuation account or from an outside employer. 6023 Refundable Tax Recovered from the Canada Revenue Agency Tax recovered from the Canada Revenue Agency based on the annual net negative cashflow of a pension account. 6025 Return on Investment Any income received from loans and investments(other than interest credited to the balance of these accounts and charged to interest on the Public Debt). Also includes the interest received from provincial governments or the Government of Canada on their investments in the Canada Pension Plan Investment Fund. Note: The budgetary expenditures related to interest credited to these accounts are included in objects 3103, 3111 and 3113 under standard object 11 for interest received from the Government of Canada. 6027 Interest Credited to the Account Any interest credited to the balance of these accounts and charged to interest on Public Debt (other than interest received on investments issued by the Government of Canada.) 6029 Other Receipts Any other receipts not classified above, such as recoveries of payments by the Canada Pension Plan. 6030 Payment of Benefits The payment of benefits by the government from any of these accounts, such as payments for Superannuation, Canada Pension, Government Annuities, Death Benefits, etc. 6034 Payment of Minimum Benefits Payment of minimum benefits to employees or participants 6035 Pension Division Payments Any payment made pursuant to pension division. 6037 Return of Contributions-Government Employees Contributions returned to Public Service employees including any applicable interest from the Superannuation Accounts 6038 Return of Contributions-Public Service Corporation Employees Contributions returned to employees of public service corporations subject to the Public Service Superannuation Act, including any applicable interest from the Superannuation Accounts 6045 Transfers to Other Pension Plans Payments from a Superannuation account on behalf of an employee transferring to another superannuation plan or to an outside employer. 6046 Refundable Tax Remitted to The Canada Revenue Agency Amount of refundable tax remitted to the Canada Revenue Agency based on the annual net positive cashflow of a pension account. 6047 Withdrawal of Surplus 6051 Operating Expenses All operating expenses of the Canada Pension Plan (CPP) Account. Note: Such expenses are initially incurred by various departments on behalf of the CPP account. Subsequently, those departments charge the CPP account with the pertinent operating or administrative costs. These amounts are credited to object 4883. 6053 Transfer to Pension Investment Board 6056 Transfer from Pension Investment Board 6058 Pension Transfer Value Payments Lump sum amount representing the present value of a contributor's future pension. 6059 Other Payments Any other payments not classified above. It includes the write-off of unclaimed annuities. 6060 Estimated Collections of Taxes The estimated corporate income tax collections that belong to the provinces or territories. Note: Such amounts are transferred monthly from tax revenue to this account. 6063 Installment Payments to Provinces for Taxes Instalment payments of corporate income tax made during a taxation year to the provinces and territories. 6079 Net Increases or Decreases in Crown Corporations Deposits 6081 Deposits Received Moneys received from third parties by the Government of Canada for specified purposes. 6082 Interest Received Amounts received as interest from the Government of Canada on the credit balances in the accounts. Note: The budgetary expenditures related to these amounts are charged to object 3114. 6083 Transfers from Budgetary Expenditures Transfers received from budgetary appropriations for the purposes specified by legislation. Note: An example of such an appropriation is the government contribution to the Canadian Dairy Commission account. 6084 Deposit of Securities Held in Trust Securities received from third parties as deposit held in trust by the Government of Canada in accordance with the terms and conditions of a contract or agreement. 6085 Refunds Payment of refunds to depositors. 6086 Payments Made in Accordance with Authorities Payments made in accordance with the purposes specified in the pertinent authorities or agreements. 6087 Return of Securities Held in Trust Return of securities held in trust to third parties on completion of the specified terms in a contract or agreement. 6089 Other Adjustments Any other adjustments to the accounts not specified above. 6099 Net Increases or Decreases in Other Specified Purpose Accounts 6111 Issue of Debt Gross proceeds from the sale of certificates of indebtedness such as marketable bonds, Canada Savings Bonds, special non-marketable bonds, Treasury bills, and the issue of notes or loans. Note: The issue amount is the full issue price of the securities. Discounts on Treasury bills are charged to unamortized discounts (reporting object 704), while discounts (net of premiums) on other securities are charged to object 3131 at the time of issue. 6115 Redemption of Unmatured Debt Payments made for redemption prior to maturity of certificates of indebtedness, such as marketable bonds, special non-marketable bonds, Canada Savings Bonds and Treasury bills. It also includes the repayment of notes or loans. 6116 Transfers to Matured Debt (on Retirement of Debt) Amounts owing to holders of marketable bonds, Canada Savings Bonds, special non-marketable bonds, Treasury bills, etc., transferred from unmatured debt when the debt matures. Note: Such amounts are transferred to matured debt (reporting object 622) until they are redeemed. 6117 Revaluation of Unmatured Debt 6118 Unmatured Debt Payable-Exchange Rate Changes 6119 Other Adjustments Increases or decreases due to adjustments not covered in other classes such as foreign exchange adjustments and transfers to Other Revenue. 6211 Interest Charges Accrued Accrual on a monthly basis of interest over the term of the bonded debt, notes, loans, etc. It includes the accrual of compound interest on Canada Savings Bonds. Note: Such amounts are charged to various objects in Standard Object 11 (sub-category 31). 6212 Interest Due Accrual on the due date of interest on bonds, notes or loans. Such interest is not paid until the pertinent coupons are presented for payment. 6213 Payments to Claimants Payments of interest due on bonds, notes and loans to claimants. It also includes adjustments. 6221 Transfers from Unmatured Debt Retirement at the time of maturity of the principal value of bonds, special non-marketable bonds, Treasury bills, etc. Note: These amounts are transferred from unmatured debt (reporting object 611). 6222 Redemption of Debts Redemption by the holders of matured bonds, Treasury bills, and notes and loans. It also includes adjustments. 6225 Write-off of Matured Debt (Transfer to Revenue) Write-off of matured debt if it is still unredeemed 15 years after maturity. Note: This amount is transferred to budgetary revenue. 6227 Matured Debt Revaluation 6299 Net Increase or Decrease in Other Liability 7021 Allowance for Valuation of Financial Claims (Incl. Allowance for Doubtful Accounts) The net increase or decrease in the estimated losses on the realization of loans, investments and advances included in the accounts of Canada at year end. 7022 Allowance for Statutory Accounts Payable The net increase or decrease in the allowance for amounts to be paid from certain statutory authorities such as subsidies under the Railway Act, payments under the Canada Assistance Program, etc. 7023 Allowance for Employee Benefits The net increase or decrease in the allowance for amounts owing for earned and unpaid annual vacation leave, for employee benefits payable upon termination of employment and sick leave. 7029 Other Allowances The increase or decrease in any other allowance not included in objects 7021 to 7023. 7031 Increase to Reflect Actuarial Deficiencies Recorded The recording of actuarial deficiencies to the Superannuation accounts in a specific year. 7032 Decrease Resulting from Amortization of Actuarial Deficiencies The monthly or other amortization of actuarial deficiencies to budgetary expenditure over one or more subsequent years. 7041 Increase to Reflect Discount on New Treasury Bills The recording of the discount on new Treasury bills at the time they are issued or sold. It also includes adjustments. 7042 Decrease Resulting from Amortization of Discount on Treasury Bills The monthly amortization to budgetary expenditures of unamortized discounts over the terms of the relevant Treasury bills. It also includes adjustments. 7061 Accumulated Amortization on Capital Assets 7099 Net Increase or Decrease in Other Transactions 8011 Increases Increase in the accumulated deficit 8012 Decreases Decrease in the accumulated deficit. 8021 Closing of Control Accounts The year end closing by departments of all their cash reconciliation control accounts which are maintained to reconcile to the treasury system maintained by the Receiver General. Prior to closing, these accounts must agree to similar offsetting accounts maintained by the Receiver General. These accounts are closed to the accounting for Equity advanced by the Government of Canada. 8022 Closing of Revenue and Expense Accounts The year-end entries required to close out all revenue and expense accounts. These accounts are closed out to the accounts representing the equity advanced by the Government of Canada. 8103 Other Adjustments Other adjustments to revenue or expenditure, surplus or deficit of an account. 8110 Contributions by Employees, Their Employers and Other Participants Premiums from all employees, employers and or other participants. 8114 Return on Investment Interest received on the balance of the Employment Insurance Account. Note: The Department of Finance budgetary expenditures related to this interest are charged to object 3112. 8116 Other Receipts Any other receipts not classified in objects 8110 to 8114, such as fines, penalties and interest, refunds of overpayment of benefits, benefit repayments, amounts for services rendered to the public, etc. 8117 Payment of Benefits Payment of benefits from the Employment Insurance Account. 8120 Operating Expenses Payment of all operating expenses of the Employment Insurance Account. Note: The receipt of these payments is credited to object 4880. 8122 Other Payments and Adjustments Any other payments or adjustments not classified above. 8150 Receipts from Provinces Amounts received from the provinces for the purpose of reinsurance. 8151 Interest-Free Advances from the Government of Canada Interest-free advances received from the Government of Canada. 8153 Payments to Provinces Amounts paid to the provinces under the terms of reinsurance agreements. 8154 Repayment of Advances to the Government of Canada The repayment of interest-free advances to the government of Canada. 8161 Receipts from Participating Provinces and Producers Receipts from participating provinces and producers in the Agricultural Commodities Stabilization Accounts for hogs, cattle, apples, sugar beets, etc. These receipts are for premiums to reduce income losses to producers. 8167 Payments to Participating Producers Payments to participating producers from the Agricultural Commodities Stabilization Accounts for hogs, cattle, apples, sugar beets, etc. 8171 Payment of GST on Purchases Payment of the GST by departments and Agencies on their taxable purchases from external parties. 8172 Payment of QST on Purchases Payment of the QST by departments and Agencies on their taxable purchases in Quebec from external parties. 8173 Reimbursement of QST by Revenu Québec Reimbursement of the QST paid by departments by Revenu Quebec. 8181 Proceeds from Forfeited Assets and Fines Proceeds received from forfeited assets which had been held in a trust account from the time the assets are seized. Such assets are not forfeited until there is a court decision. Proceeds from fines are received when assets were not seized previously. 8184 Payments of Operating and Other Expenses Re-imbursement of operating expenses paid from the SPPA to the operating appropriation of Public Works and Government Services Canada. Other expenses include any payments made to the Seized Property Working Capital account for re-imbursement of losses incurred in maintaining assets seized under the SPMA. 8186 Payment of Claims Against the Crown and Other Expenses to Outside Parties Payment of claims against the Crown resulting from undertakings of the Attorney General. Other expenses will include the establishment of reserves for both ongoing expenses for future losses as well as for future claims resulting from undertakings. These payments must be established before any annual distribution is made from the SPPA. 8187 Payment of Proceeds to Other Governments Payments for distribution of proceeds in the SPPA to provincial and foreign governments as prescribed in the regulations. 8188 Transfer of Net Proceeds to Other Revenue Transfer of net proceeds from the SPPA to other revenue after all expenses, other claims, reserves, and distributions to other governments have been made. This will be done on an annual basis, but may be done in a subsequent fiscal year once all settlements have been made. 8190 Donations (Unspecified) Donations made to Parks and Historic Sites. 8191 Net Proceeds from the Sale of Federal Real Property Amounts collected from the sale of lands included in Parks. 8192 Contributions from the Government of Canada Amounts provided to Parks and Historic Sites from the Government. 8194 Other Receipts Miscellaneous receipts of funds by Parks and Historic Sites from the provision of services. 8195 Disbursements to Outside Parties Amounts paid to outside parties for goods and services. 8196 Disbursements (Internal to Government) Amounts disbursed to cover goods and services provided by the Government. 8197 Contributions to Outside Parties Amounts contributed to outside parties for the provision of services to Parks and Historic Sites. 8200 Receipts Receipts for a specified purpose, included in the gifts, donations or bequests accounts. 8201 Payments Payments in accordance with the purpose specified from the gifts, donations and bequests accounts. 8210 Receipts Premiums, fees or levies received from outside parties and credited to insurance accounts. 8211 Transfers from Budgetary Appropriations Direct transfers from budgetary appropriations of the government such as direct contributions, interest, etc. 8215 Payments Payments from insurance accounts such as claims and other expenditures as authorized by legislation. 8220 Receipts Receipts of fees or levies for the purpose specified in the relevant statute. 8225 Payments Payments from the account in accordance with the purpose specified in a statute. 8290 Other Receipts Receipts in any other restricted account. 8295 Other Payments Any other payments in a restricted account. 8300 Accumulated Deficit / Surplus Brought Forward-Consolidation of all Crown Corporation Prior year carry-forward deficit / surplus of consolidated corporations. 8312 Gain/Loss for the Year-Enterprises Crown Corporation Current year consolidation surplus/deficit impact of Enterprise Crown Corporation 8313 Other Adjustments Adjustments for retroactive changes in accounting policies and other adjustments related to the consolidation of Appropriation-Dependent Crown corporations (ADCC's). 8321 Net Change in Allowance-Employee Benefit Net change in the Appropriation Dependant Crown Corporations (ADCCs) consolidation employee benefits and vacation accruals. 8339 Expenses-Other Includes expenses net of budgetary appropriations and other revenue of other Appropriation Dependant Crown Corporations. 8340 Net Change-Cash in Transit Net change in the consolidated cash and cash equivalents known as cash in transit. 8350 Net Change-Accounts Receivable Net change in the Appropriation Dependant Crown Corporations (ADCCs) consolidated accounts receivable and other receivables from outside parties. 8360 Net Change-Loans, Investment and Advances by Appropriation Dependant Crown Corporations(ADCCs) Net change in the consolidated ADCC loan, investments and advances with outside parties. 8371 Net Change-Other Liabilities ADCC Net change in the consolidated ADCC's liabilities due to outside parties. 8380 Net Change-Other Liabilities ADCC borrowings Net change in the consolidated borrowings of ADCC's with outside parties. 8400 Other Revenue-Return on Investments The return on investment generated from Appropriation Dependant Crown Corporations. 8402 Other Revenue The other revenue generated from transactions with Appropriation Dependant Crown Corporation's. 8419 Expenses-Other Elimination Inter-entity Transactions The expenses of other Appropriation Dependent Crown Corporation's. 8422 Unmatured Debt Held by Appropriation Dependant Crown Corporation's (ADCC's) The amounts of Government securities held by ADCC's. 8425 Specified Purpose Accounts-due to Appropriation Dependant Crown Corporation's (ADCC's) Other amounts in the CRF due to ADCC's. 8440 Elimination of inter-entity loans, investments or advances in (ADCC) The loans, investments or advances held by the Government with ADCC's. 8443 Allowance for Valuation of Assets and Liabilities The reversal of the allowance for valuation of assets and liabilities related to Appropriation Dependant Crown Corporation's now being consolidated. 9DDD Interdepartmental Settlement The "DDD" in the object code must be replaced by the number that represents the partnering department involved in the Interdepartmental Settlement (IS) transaction. The list of departments numbers can be found in chapter 3 of the Government-wide Chart of Accounts.