4.2 Financial reporting accounts—Assets—Detailed for 2016-2017
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The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a General Ledger) and for preparing financial statements.
4.2 Financial reporting accounts—Assets— Summary for 2016-2017
- 1
- Assets
- Â Â 11
- Current Assets
- Â Â Â Â 111
- Cash
- Â Â Â Â Â Â 1111
- Cash Balances
- Â Â Â Â Â Â Â Â 11111
-
Cash on Deposit in Canadian Currency (Consolidated Revenue Fund)
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11113
-
Special Deposits Held in Trust—Receiver General
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11114
-
Cash on Deposit in Foreign Currencies
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11116
-
Cash Held as Collateral
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â 1112
- Outstanding Deposits (Cash in Transit)
- Â Â Â Â Â Â Â Â 11121
-
Cash in Transit and in Hands of Collectors at Year End
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11123
- Deposits in Transit to the Receiver General
- Â Â Â Â Â Â Â Â 11124
-
Outstanding Deposits
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11125
- Cash in Hands of Departments Awaiting Deposit to the Receiver General
- Â Â Â Â Â Â 1113
- Outstanding Payments
- Â Â Â Â Â Â Â Â 11131
-
Outstanding Payments (Receiver General Cheques and Other)
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11132
- Imprest Accounts Cheques
- Â Â Â Â Â Â Â Â 11134
- Payments in Transit to the Receiver General
- Â Â Â Â Â Â 1114
- Cash Equivalent Accounts
- Â Â Â Â Â Â Â Â 11141
- Traveller's Cheques
- Â Â Â Â Â Â Â Â 11142
-
Term Deposits Auction
Description:
The term deposits resulting of auction are administered by the Bank of Canada and the department of Finance on behalf of the Minister of Finance (Canada). These short-term deposits are made from a portion of the daily surplus of cash balance through the auction orchestrated by the Bank of Canada. The main objective is to deal with short-term cash commitments and not for the purpose of investments. Consequently, the short-term deposits in canadian currency have short-term of maturity, usually they do not exceed 31 calendar days.Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11149
-
Other Cash Equivalent Accounts
Description:
This account is only to be used where no other Asset Financial Reporting Account adequately characterizes the transaction. - Â Â Â Â Â Â 1115
- Other Cash Accounts
- Â Â Â Â Â Â Â Â 11151
-
Consolidated Crown Corporations and other entities
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11159
-
Other Cash Accounts
Description:
This account is only to be used where no other Asset Financial Reporting Account adequately characterizes the transaction. - Â Â Â Â 112
- Accounts Receivable
- Â Â Â Â Â Â 1121
-
Accounts Receivable—Tax Revenue
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11211
-
Personal Income Tax
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11212
-
Corporate Income Tax
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11213
-
Goods and Services Tax, including the Harmonized Sales Tax
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11214
-
Other Excise Taxes and Duties
Department(s) specific:
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11215
-
Energy Taxes
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11216
-
Other Taxes
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11217
-
Customs Duties and Taxes on Imports
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- Â Â Â Â Â Â Â Â 11218
-
Source Deductions
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11219
-
Non—Residents
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1122
- Accounts Receivable—Other Revenue, Excluding Interdepartmental
- Â Â Â Â Â Â Â Â 11221
- Accounts Receivable—Other Revenue
- Â Â Â Â Â Â Â Â 11225
-
Accrued Receivables
Note(s):
- 3Â For material amounts not yet billed.
- Â Â Â Â Â Â Â Â 11226
- Other Receivables
- Â Â Â Â Â Â Â Â 11229
-
Allowance for Doubtful Accounts—Accounts Receivable for Other Revenue, excluding Interdepartmental
Description:
This contra account is used to write off an account receivable in the 1122x category to its estimated realizable value as soon as it is known that it is not collectible in full. This account should have/is expected to have a credit balance. - Â Â Â Â Â Â 1123
- Accounts Receivable—Other
- Â Â Â Â Â Â Â Â 11231
- Accounts Receivable for Refunds of Program Expenses
- Â Â Â Â Â Â Â Â 11232
-
Consolidated Crown Corporations and other entities
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11233
- Overpayments to be Recovered
- Â Â Â Â Â Â Â Â 11234
-
Accrued Interest Receivables on Loans
Description:
If there is provision in the loan agreement, interest can be capitalized by including the interest in the loan Financial Reporting Account (FRA). - Â Â Â Â Â Â Â Â 11235
-
Accrued Interest Receivables on Term and Demand Deposits
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 11236
- Transition Payment—Pay in arrears
- Â Â Â Â Â Â Â Â 11237
-
Salary overpayments
Description:
This account is used to record the receivable of a Salary overpayments issued by the Regional Pay System (RPS) .This FRA should only be used with entitlement code 406 (Salary overpayments) and the deduction codes 566, Recovery of overpayment – Current year, or 567, Recovery of overpayment – Previous year. -         11238
- Unamortized Discount on Receivables
- Â Â Â Â Â Â Â Â 11239
-
Allowance for Doubtful Accounts—Other Accounts Receivable
Description:
This contra account is used to write off an account receivable in the 1123x category to its estimated realizable value as soon as it is known that it is not collectible in full. This account should have/is expected to have a credit balance. - Â Â Â Â Â Â 1124
- Accounts Receivable—Interdepartmental
- Â Â Â Â Â Â Â Â 11242
-
Other Government Departments (OGD)—Accounts Receivable
Description:
An account which records amounts to be received from an Other Government Department (OGD) for the sale of goods and/or services rendered but the Interdepartmental Settlement (IS) has not been initiated. Month-end and Year-end receivables will be recorded using this Financial Reporting Account (FRA). It is comparable to the Intercompany Accounts Receivables in the private sector and will need to be eliminated by the Receiver General at a government-wide level for the purposes of consolidation. It's liability counterpart is FRA 21132 Other Government Department (OGD)—Accounts Payable.
Note: This account should not be used as a suspense account for IS processing. Please refer to FRA 21615 for this purpose.Note(s):
- 42Â Receiver General Manual Chapter 10 "Accounting Entries"
- 44Â Reference: Financial Information Strategy Accounting Manual
- 49Â "I" indicator to be used with this account except for opening balance.
- Â Â Â Â Â Â Â Â 11244
-
Other Government Department (OGD)—Suspense Advances
Note(s):
- 13Â The balance in this account must be zero at year-end.
- Â Â Â Â Â Â Â Â 11245
-
Interdepartmental Settlement (IS) Credits in Transit to the Receiver General (for Creditor Initiated IS)
Note(s):
- 49Â "I" indicator to be used with this account except for opening balance.
- Â Â Â Â Â Â 1125
- Accounts Receivable—Tax Revenue—Interdepartmental Allocations
- Â Â Â Â Â Â Â Â 11251
-
Canada Pension Plan Premiums Receivable from Canada Revenue Agency (CRA)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 11252
-
Employment Insurance Contributions Receivable from Canada Revenue Agency (CRA)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 11253
-
Old Age Security Overpayments Receivable from Canada Revenue Agency (CRA)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 11254
-
Provincial Tax Collections Receivable from Canada Revenue Agency (CRA)
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 11255
-
Provincial Benefit Programs Receivable from Finance
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11256
-
Source deductions receivable from Other Government Department (OGD)
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11259
- Other Receivables
- Â Â Â Â Â Â 1127
- Allowance for Doubtful Tax Accounts—Tax Revenue
- Â Â Â Â Â Â Â Â 11271
-
Personal Income Taxes
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11272
-
Corporate Income Taxes
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11273
-
Goods and Services Tax (GST)
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11274
-
Excise Tax and Duties
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11275
-
Energy Taxes
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11276
-
Other Taxes
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11277
-
Customs Duties and Taxes on Imports
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- Â Â Â Â Â Â Â Â 11278
-
Source Deductions
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11279
-
Non—Residents
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â 113
- Accounts Receivable—Tax Revenue Accrual Estimates
- Â Â Â Â Â Â 1131
- Personal Income Tax—Accrual Estimates
- Â Â Â Â Â Â Â Â 11311
-
T1 Instalments Received from Individuals
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11312
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11313
-
Suspense Clearing Accounts
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1132
- Personal Income Tax—Employers Source Deductions Accrued
- Â Â Â Â Â Â Â Â 11321
-
T4 Source Deductions Installments Received from Employers
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11322
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11323
-
Suspense Clearing Accounts
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1133
- Corporate Income Tax—Accruals
- Â Â Â Â Â Â Â Â 11331
-
T2 Installments Received from Corporations
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11332
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11333
-
Suspense Clearing Accounts
Department(s) specific:
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1134
- Non—Resident Tax—Accruals
- Â Â Â Â Â Â Â Â 11341
-
Tax Withheld on Behalf of Non—Residents
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11342
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11343
-
Suspense Clearing Accounts
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1135
- GST—Accruals
- Â Â Â Â Â Â Â Â 11351
-
Installments Received from Vendors
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11352
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11353
-
Suspense Clearing Accounts
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1136
- Excise Taxes—Accruals
- Â Â Â Â Â Â Â Â 11361
-
Installments Received from Manufacturers
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11362
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11363
-
Suspense Clearing Accounts
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â 1137
- Customs Duties—Accruals
- Â Â Â Â Â Â Â Â 11371
-
Installments Received from Importers
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11372
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- Â Â Â Â Â Â Â Â 11373
-
Suspense Clearing Accounts
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- Â Â Â Â Â Â 1139
- Other Tax Revenue—Accruals
- Â Â Â Â Â Â Â Â 11391
-
Installments/Withholding Received
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11392
-
Estimated Accrued Receivable (Contra)
Department(s) specific:
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â Â Â Â Â Â Â 11393
-
Suspense Clearing Accounts
Department(s) specific:
- 038—Canada Border Services Agency—(Administered Activities)
- 085—Canada Border Services Agency
- 122—Canada Revenue Agency—(Administered Activities)
- Â Â 12
- Foreign Exchange Accounts
- Â Â Â Â 121
- International Monetary Fund
- Â Â Â Â Â Â 1211
- Subscriptions and Notes Payable
- Â Â Â Â Â Â Â Â 12111
-
Subscriptions
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 12112
-
Notes Payable (Contra)
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 12113
-
International Monetary Fund—General Resources Account Lending
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â 1212
- Special Drawing Rights Allocations
- Â Â Â Â Â Â Â Â 12120
-
Special Drawing Rights Allocations
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â 122
- Other
- Â Â Â Â Â Â 1221
- Exchange Fund Account
- Â Â Â Â Â Â Â Â 12211
-
International Reserves Held in Exchange Fund Account
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 12212
-
Accrued Gains and Losses on Exchange Fund Account
Department(s) specific:
- 006—Finance (Department of)
- Â Â 13
-
Loans, Investments and Advances (LIA)
Note(s):
- 12Â Departments will be required to identify loans and advances of less than one year in their departmental systems, so the amounts are available at year—end for supplementary analysis purposes.
- Â Â Â Â 131
-
Loans, Investments and Advances to Crown Corporations
Description:
Accounting requirements for capitalised interest on loans are described in the Financial Reporting Account (FRA) 11234. - Â Â Â Â Â Â 1311
- Investments in Major/Lending Institution Enterprise Crown Corporations
- Â Â Â Â Â Â Â Â 13111
-
Canada Deposit Insurance Corporation
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13112
-
Canada Mortgage and Housing Corporation
Department(s) specific:
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â 13113
-
Export Development Canada
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â 13114
-
Farm Credit Canada
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13115
-
Business Development Bank of Canada
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â 1312
- Loans and Advances to Major/Lending Institution Enterprise Crown Corporations
- Â Â Â Â Â Â Â Â 13121
-
Canada Deposit Insurance Corporation
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13122
-
Canada Mortgage and Housing Corporation
Department(s) specific:
- 006—Finance (Department of)
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â 13123
-
Export Development Canada
Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â 13124
-
Farm Credit Canada
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13125
-
Business Development Bank of Canada
Department(s) specific:
- 006—Finance (Department of)
- 033—Industry (Department of)
- Â Â Â Â Â Â 1313
- Investments in Other Enterprise Crown Corporations
- Â Â Â Â Â Â Â Â 13131
-
Bank of Canada
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13132
-
Canada Development Investment Corporation
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13133
-
Royal Canadian Mint
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13134
-
Canada Hibernia Holding Corporation
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13135
-
Ridley Terminals
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â 13138
-
Crown Corporation Enterprises (CCE)—Equity Adjustments
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â Â Â 13139
-
Other Investments in Other Enterprise Crown Corporations
Description:
This account is only to be used where no other Asset Financial Reporting Account adequately characterizes the transaction. - Â Â Â Â Â Â 1314
- Loans and Advances to Other Enterprise Crown Corporations
- Â Â Â Â Â Â Â Â 13142
-
Canada Post Corporation
Department(s) specific:
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â 13145
-
Freshwater Fish Marketing Corporation
Department(s) specific:
- 086—Fisheries and Oceans (Department of)
- Â Â Â Â Â Â Â Â 13147
-
Ports Corporations
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â 13148
-
Canada Lands (Notes Receivable)
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13149
-
Other Loans and Advances to Other Enterprise Crown Corporations
Description:
This account is only to be used where no other Asset Financial Reporting Account adequately characterizes the transaction. - Â Â Â Â Â Â 1315
- Investments in Consolidated Crown Corporations
- Â Â Â Â Â Â Â Â 13151
-
Atomic Energy of Canada Limited
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â 13152
-
Canadian Broadcasting Corporation
Department(s) specific:
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â 13153
-
Via Rail Canada Inc.
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â 13159
- Other Investments in Consolidated Crown Corporation
- Â Â Â Â Â Â 1316
- Loans and Advances to Consolidated Crown Corporations
- Â Â Â Â Â Â Â Â 13161
-
Atomic Energy of Canada Limited
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â 13163
-
National Capital Commission
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 135—Canadian Heritage (Department of)
- Â Â Â Â Â Â Â Â 13164
-
Canadian Dairy Commission
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â 13169
- Other Loans and Advances to Consolidated Crown Corporation
- Â Â Â Â Â Â 1317
- Loans, Investments and Advances for Consolidated Crown Corporations
- Â Â Â Â Â Â Â Â 13170
-
Loans, Investments and Advances to Consolidated Crown Corporations
Department(s) specific:
- 097—Receiver General
- Â Â Â Â Â Â 1318
- Unamortized Premium/Discount on Loans to Crown Corporations
- Â Â Â Â Â Â Â Â 13181
- Unamortized Premium/Discount on Loans to Crown Corporations
- Â Â Â Â Â Â Â Â 13182
-
Unamortized premium/discount on notes receivable to Canada Lands Corporation
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â 132
- Loans, Investments and Advances to Other Governments and Organizations
- Â Â Â Â Â Â 1321
-
Provincial and Territorial Governments for Regional and Industrial Development
Note(s):
- 11Â Breakout by province or territory of these accounts is not required centrally. Departments will need to keep data by province in their departmental systems to meet annual Public Accounts requirements.
- Â Â Â Â Â Â Â Â 13211
-
Atlantic Development Board for Water Projects
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â 13212
-
Atlantic Provinces Power Development Act
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â 13213
-
Financing of Special Areas and Highway Agreements
Department(s) specific:
- 023—Atlantic Canada Opportunities Agency
- Â Â Â Â Â Â Â Â 13214
-
Financing of Comprehensive Plan Development
Department(s) specific:
- 023—Atlantic Canada Opportunities Agency
- Â Â Â Â Â Â Â Â 13219
- Other Loans and Advances for Regional and Industrial Development
- Â Â Â Â Â Â 1322
-
Provincial and Territorial Governments for Other Purposes
Note(s):
- 11Â Breakout by province or territory of these accounts is not required centrally. Departments will need to keep data by province in their departmental systems to meet annual Public Accounts requirements.
- Â Â Â Â Â Â Â Â 13221
-
Federal—Provincial Fiscal Arrangements
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13222
-
Municipal Development and Loan Boards for Capital Works
Description:
Loans have been made, to provinces and municipalities, to augment or accelerate municipal capital works programs.Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13223
-
Winter Capital Projects Fund
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13224
-
Financing of Regional Electrical Interconnections
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â 13225
-
Expansion of Agricultural Service Centres
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â 13227
-
Provincial Tax Collection Overpayments—T3
Description:
To record recoverable overpayments made to the provinces from the Provincial Tax Collection Agreements as a result of error in the accumulation of tax revenues from trusts (T3).Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13228
- Unamortized Discounts on Loans to Provincial and Territorial Governments
- Â Â Â Â Â Â Â Â 13229
- Other Loans and Advances to Provincial and Territorial Governments
- Â Â Â Â Â Â 1323
- National Governments, Including Developing Countries
- Â Â Â Â Â Â Â Â 13231
-
National Governments, excluding Developing Countries
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13232
-
Developing Countries
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13233
-
Unamortized Discounts for Loans to Developing Countries (Contra)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13234
-
Development of Export Trade
Description:
This account is administered by the Crown Corporation Export Development Canada (EDC).Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â 13235
-
Unamortized Discounts for Loans for Development of Export Trade (Contra)
Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â 13236
-
NATO for Recoverable Damage Claims
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â 13237
- Allowance for Doubtful Loans
- Â Â Â Â Â Â Â Â 13239
- Other Loans and Advances to National Governments and Developing Countries
- Â Â Â Â Â Â 1324
- International Organizations
- Â Â Â Â Â Â Â Â 13241
-
Capital Subscriptions to Development Banks
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13242
-
Capital Subscriptions to International Banks
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13243
-
Loans to International Organizations
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13244
-
Advances to International Organizations and Associations
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13245
-
Advance to Global Environmental Facility
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13246
-
Capital Subscriptions and Contributions to International Development Association
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13247
-
Allowance for Subscriptions to International Organizations (Contra)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13248
-
Multilateral Advances to International Financial Institutions
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13249
-
Allowance for Advances to International Financial Institutions (Contra)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â 1325
- Unamortized Discounts for Loans, Investments and Advances to International Organizations
- Â Â Â Â Â Â Â Â 13251
-
Unamortized Discounts for Loans to International Organizations (contra)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- Â Â Â Â Â Â 1326
- Portfolio Investments
- Â Â Â Â Â Â Â Â 13262
-
Lower Churchill Development Corporation Limited
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â 13268
- Write—down for Portfolio Investments
- Â Â Â Â Â Â Â Â 13269
- Other Portfolio Investments
- Â Â Â Â Â Â 1327
- Other Organizations
- Â Â Â Â Â Â Â Â 13271
-
Development of Export Trade Payments Made to Private Sector
Description:
This account is administered by the Export Development Canada Crown Corporation (EDC).Note(s):
- 10Â These payments are made to the private sector only (See account 13234 for payments made to national governments).
Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â 13272
-
Unamortized Discounts for Loans to Private Sector for Develppment of Export Trade(Contra)
Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â Â Â Â Â 13273
-
Payments made to the private sector related to financial assistance to the automotive sector
Description:
This account is administered by the Export Development Canada Crown Corporation (EDC).Department(s) specific:
- 123—Export Development Canada (Crown Corporation)
- Â Â Â Â 133
- Other Loans, Investments and Advances
- Â Â Â Â Â Â 1331
- Loans and Accountable Advances to Employees
- Â Â Â Â Â Â Â Â 13311
-
Missions Abroad (Foreign Affairs Working Capital Advances)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â 13312
-
Personnel Posted Abroad (Foreign Affairs Working Capital Advances)
Department(s) specific:
- 005—Foreign Affairs, Trade and Development (Department of)
- 006—Finance (Department of)
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â 13313
-
Imprest Accounts, Standing Advances and Authorized Loans
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â 13314
-
Accountable Advances (Temporary Advances)
Note(s):
- 9Â Many of these advances are charged to departmental appropriations in the Authority codes at the time the advance is made, and then recorded at year—end as an asset in the Financial Reporting Accounts (if it has not been re—paid).
- Â Â Â Â Â Â Â Â 13315
-
Standing Advances to Employees
Note(s):
- 8Â These advances may be for travel or for petty cash purposes.
- Â Â Â Â Â Â Â Â 13319
- Other Loans and Advances to Employees
- Â Â Â Â Â Â 1333
- Loans to First Nations and Northern Territories
- Â Â Â Â Â Â Â Â 13331
-
First Nations in British Columbia
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â 13332
-
Native Claimants
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â 13333
-
Indian Economic Development
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â 13335
-
Inuit Loan Fund
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â Â Â 13336
-
Council for Yukon Indians
Department(s) specific:
- 042—Indian Affairs and Northern Development (Department of)
- Â Â Â Â Â Â 1334
- Other Loans Made by Departments
- Â Â Â Â Â Â Â Â 13340
-
Canadian Secured Credit Facility Program
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13341
-
Construction of Exhibition Buildings
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â 13343
-
Immigration Loans for Transportation and Assistance
Description:
This account serves to record the amounts pursuant to Section 119 of the Immigration Act that authorizes the making of loans to immigrants and other such classes of persons. The total amount authorized to be outstanding at any time is $110,000,000.Department(s) specific:
- 050—Citizenship and Immigration (Department of)
- Â Â Â Â Â Â Â Â 13345
-
Enterprise Development Loans
Department(s) specific:
- 033—Industry (Department of)
- Â Â Â Â Â Â Â Â 13346
-
Hibernia Development Project
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â 13347
-
Assistance Loans Made by Atlantic Canada Opportunities Agency
Department(s) specific:
- 023—Atlantic Canada Opportunities Agency
- Â Â Â Â Â Â Â Â 13348
-
Nordion International Inc.
Department(s) specific:
- 041—Natural Resources (Department of)
- Â Â Â Â Â Â Â Â 13349
- Unamortized discounts for loans made by departments (concessionary loans)
- Â Â Â Â Â Â 1335
- Other Advances and Subsidies
- Â Â Â Â Â Â Â Â 13351
-
Provincial Workers Compensation Boards
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13352
-
Canadian Commercial Banks
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13353
-
Canadian Forces Housing
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â 13354
-
Confederation Bridge
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â Â Â 13355
-
St. John Harbour Bridge
Department(s) specific:
- 034—Transport (Department of)
- Â Â Â Â Â Â Â Â 13356
-
Veterans Land Act Fund
Department(s) specific:
- 021—Veterans Affairs (Department of)
- Â Â Â Â Â Â Â Â 13357
-
Pilot Training Program—MILIT—AIR Inc.
Department(s) specific:
- 018—National Defence (Department of)
- Â Â Â Â Â Â Â Â 13359
- Unamortized discount for other advances and subsidies (concessionary loans)
- Â Â Â Â Â Â 1336
-
Loans and Advances to Consolidated Specified Purpose Accounts
Note(s):
- 14Â Credit side of these accounts are in 2541 series.
- Â Â Â Â Â Â Â Â 13361
-
Interest Bearing Loans to Employment Insurance Account
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13363
-
Advances to Crop Reinsurance Fund
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â Â Â 13364
-
Advances to Agricultural Commodities Stabilization Accounts
Department(s) specific:
- 001—Agriculture and Agri-Food (Department of)
- Â Â Â Â Â Â 1337
- Loans and Advances on Expired Loan Guarantees
- Â Â Â Â Â Â Â Â 13371
- Loans and Advances on Expired Loan Guarantees
- Â Â Â Â Â Â Â Â 13379
- Allowance for Doubtful Loans
- Â Â Â Â Â Â 1338
- Loans and Advances on Transfer (Including Repayable Contributions)
- Â Â Â Â Â Â Â Â 13381
- Loans
- Â Â Â Â Â Â Â Â 13388
- Unamortized Discount
- Â Â Â Â Â Â Â Â 13389
- Allowance for Doubtful Loans and Advances
- Â Â Â Â Â Â 1339
- Other Loans, Investments and Advances
- Â Â Â Â Â Â Â Â 13391
- Loans and Advances to Individuals Other than Employees
- Â Â Â Â Â Â Â Â 13392
-
Goods and Services Tax (GST) (including Harmonized Sales Tax—HST) Refundable Advance Account
Note(s):
- 7Â These accounts will be used by departments; the amounts in these accounts will be transferred on consolidation in the CFMRS to FRA 41315. They should be cleared to CCRA by I.S. prior to March31 of each year.
- Â Â Â Â Â Â Â Â 13393
-
Canada Student Loans (Direct Loans)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13394
-
Amounts Subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13395
-
Apprentice Loans (Direct Loans)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13396
- Quebec Sales Tax (QST) Refundable Advance Account
- Â Â Â Â Â Â Â Â 13397
- Unamortized Discount—Other Loans, Investments and Advances
- Â Â Â Â Â Â Â Â 13398
-
Unamortized Discount on Canada Student Loans Risk Shared Loans
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13399
-
Miscellaneous Loans, Investments and Advances
Description:
This account is only to be used where no other Asset Financial Reporting Account adequately characterizes the transaction. - Â Â Â Â 134
-
Allowance for Valuation
Note(s):
- 6Â Not to be used by departments until the responsibility for the allowances for valuation is transfered to departments.
- Â Â Â Â Â Â 1341
- Allowance for Valuation for Loans to Crown Corporations
- Â Â Â Â Â Â Â Â 13411
-
Allowance for Loans to Enterprise Crown Corporations
Department(s) specific:
- 056—Treasury Board Secretariat
- 091—Canada Mortgage and Housing Corporation (Crown Corporation)
- Â Â Â Â Â Â Â Â 13412
-
Allowance for Loans to Consolidated Crown Corporations
Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â 1342
- Allowances for Valuation for Loans, Investments and Advances to Other Governments and Organizations
- Â Â Â Â Â Â Â Â 13421
- Allowances, Provincial and Territorial Governments for Regional and Industrial Development
- Â Â Â Â Â Â Â Â 13422
- Allowances, Provincial and Territorial Governments for other purposes
- Â Â Â Â Â Â Â Â 13423
- Allowance, National Governments, including Developing Countries
- Â Â Â Â Â Â Â Â 13424
- Allowances, International Organizations
- Â Â Â Â Â Â Â Â 13427
- Allowances, Other Organizations
- Â Â Â Â Â Â 1343
- Allowances for Valuation for Other Loans, Investments and Advances
- Â Â Â Â Â Â Â Â 13431
- Allowances for Loans and Accountable Advances for Employees
- Â Â Â Â Â Â Â Â 13433
- Allowances, Loans to First Nations and Northern Territories
- Â Â Â Â Â Â Â Â 13434
- Allowances, Other Loans made by Departments
- Â Â Â Â Â Â Â Â 13435
- Allowances, Other Advances and Subsidies
- Â Â Â Â Â Â Â Â 13437
- Allowances, Loans and Advances on Expired Loan Guarantees
- Â Â Â Â Â Â Â Â 13438
- Allowances for Loans and Advances on Transfers (incl. Repayable Contributions)
- Â Â Â Â Â Â Â Â 13439
- Allowances, Other Loans, Investments and Advances
- Â Â Â Â Â Â 1349
- Allowance for Valuation for Other Loans
- Â Â Â Â Â Â Â Â 13490
-
Other Loans
Department(s) specific:
- 056—Treasury Board Secretariat
- Â Â Â Â Â Â Â Â 13493
-
Allowance on Canada Student Loans (Direct Loans)
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13494
-
Allowance on Amounts Subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â Â Â Â Â 13495
-
Allowance on Provincial Tax Collection Overpayments—T3
Description:
To record an allowance for recoverable overpayments made to the provinces from the Provincial Tax Collection Agreements as a result of an error in the accumulation of tax revenues from trusts (T3).Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 13496
-
Allowance for Apprentice Loans
Department(s) specific:
- 014—Employment and Social Development (Department of)
- Â Â Â Â 135
- Loans, Investments and Advances by Consolidated Crown Corporations and Other Entities
- Â Â Â Â Â Â 1351
- Loans and Advances by Consolidated Crown Corporations and Other Entities
- Â Â Â Â Â Â Â Â 13510
- Loans and Advances by Consolidated Crown Corporations and other entities
- Â Â Â Â Â Â 1352
- Investments by Consolidated Crown Corporations and Other Entities
- Â Â Â Â Â Â Â Â 13520
- Investments by Consolidated Crown Corporations and other entities
- Â Â 14
- Prepaid Expenses and Deferred Charges
- Â Â Â Â 141
- Prepaid Expenses
- Â Â Â Â Â Â 1411
- Prepaid Expenses
- Â Â Â Â Â Â Â Â 14110
- Prepaid Expenses
- Â Â Â Â Â Â 1412
- Prepayments of Transfers
- Â Â Â Â 142
- Deferred Charges
- Â Â Â Â Â Â 1421
- Deferred Charges on Unmatured Debt
- Â Â Â Â Â Â Â Â 14211
-
Unamortized Discounts on Treasury Bills
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 14212
-
Unamortized Discounts on Canada Bills
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 14213
-
Unamortized Discounts and Premiums on Marketable Bonds
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 14214
-
Unamortized Commissions on Canada Savings Bonds
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 14215
-
Unamortized Discounts and Premiums on Real Return Bonds
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â Â Â 14216
-
Unamortized Discounts and Premiums on Foreign Bonds
Department(s) specific:
- 006—Finance (Department of)
- Â Â Â Â Â Â 1429
- Other Deferred Charges
- Â Â Â Â Â Â Â Â 14299
- Other Deferred Charges
- Â Â 15
- Inventories
- Â Â Â Â 151
- Regular Inventories
- Â Â Â Â Â Â 1511
- Inventories Held for Consumption
- Â Â Â Â Â Â Â Â 15110
-
Inventories Held for Consumption
Note(s):
- 5Â All inventories held for future program outputs and/or further processing. Inventories held for resale are to be included in the FRA group 1512.
- Â Â Â Â Â Â Â Â 15111
-
Work in Progress—Other Government Department (OGD)
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â Â Â Â Â 1512
- Inventories for Resale
- Â Â Â Â Â Â Â Â 15120
- Inventories for Resale
- Â Â Â Â Â Â Â Â 15121
-
Work in Progress—External
Department(s) specific:
- 127—Public Works and Government Services (Department of)
- Â Â 16
- Capital Assets
- Â Â Â Â 161
- Tangible Capital Assets
- Â Â Â Â Â Â 1611
- Land Buildings and Works
- Â Â Â Â Â Â Â Â 16111
- Land
- Â Â Â Â Â Â Â Â 16112
- Buildings
- Â Â Â Â Â Â Â Â 16113
- Works and Infrastructure
- Â Â Â Â Â Â 1612
- Machinery and Equipment
- Â Â Â Â Â Â Â Â 16121
- Machinery and Equipment
- Â Â Â Â Â Â Â Â 16122
- Computer Hardware
- Â Â Â Â Â Â Â Â 16123
- Computer Purchased and Developed Software
- Â Â Â Â Â Â Â Â 16124
-
Arms and Weapons for Defence
Department(s) specific:
- 007—Environment (Department of the)
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- 053—Correctional Service of Canada
- 086—Fisheries and Oceans (Department of)
- 124—Parks Canada Agency
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â 16129
- Other Equipment (including Furniture)
- Â Â Â Â Â Â 1613
- Vehicles
- Â Â Â Â Â Â Â Â 16131
- Ships and Boats
- Â Â Â Â Â Â Â Â 16132
- Aircraft
- Â Â Â Â Â Â Â Â 16133
- Motor Vehicles (Non—Military)
- Â Â Â Â Â Â Â Â 16134
-
Military Vehicles
Department(s) specific:
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â 16135
- Other Vehicles
- Â Â Â Â Â Â 1614
- Leasehold Improvements
- Â Â Â Â Â Â Â Â 16141
- Leasehold improvements, including initial procurement of furniture and fixtures
- Â Â Â Â Â Â Â Â 16142
- Leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
- Â Â Â Â 162
-
Accumulated Amortization on Tangible Capital Assets
Note(s):
- 2Â The breakdown for accumulated amortization must fit into the breakdown required in the Policy on the Capitalization of Assets. Separate accounts will be needed in departmental systems for each type of capital asset.
- Â Â Â Â Â Â 1621
- Accumulated Amortization on Buildings and Works
- Â Â Â Â Â Â Â Â 16212
- Accumulated Amortization on Buildings
- Â Â Â Â Â Â Â Â 16213
- Accumulated Amortization on Works and Infrastructure
- Â Â Â Â Â Â 1622
- Accumulated Amortization on Machinery and Equipment
- Â Â Â Â Â Â Â Â 16221
- Accumulated Amortization on Machinery and Equipment
- Â Â Â Â Â Â Â Â 16222
- Accumulated Amortization on Computer Hardware
- Â Â Â Â Â Â Â Â 16223
- Accumulated Amortization on Computer Purchased and Developed Software
- Â Â Â Â Â Â Â Â 16224
-
Accumulated Amortization on Arms and Weapons for Defence
Department(s) specific:
- 007—Environment (Department of the)
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- 053—Correctional Service of Canada
- 086—Fisheries and Oceans (Department of)
- 124—Parks Canada Agency
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â 16229
- Accumulated Amortization on Other Equipment, including Furniture
- Â Â Â Â Â Â 1623
- Accumulated Amortization on Vehicles
- Â Â Â Â Â Â Â Â 16231
- Accumulated Amortization on Ships and Boats
- Â Â Â Â Â Â Â Â 16232
- Accumulated Amortization on Aircraft
- Â Â Â Â Â Â Â Â 16233
- Accumulated Amortization on Motor Vehicles (Non—Military)
- Â Â Â Â Â Â Â Â 16234
-
Accumulated Amortization on Military Vehicles
Department(s) specific:
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â 16235
- Accumulated Amortization on Other Vehicles
- Â Â Â Â Â Â 1624
- Accumulated Amortization on Leasehold Improvements
- Â Â Â Â Â Â Â Â 16241
- Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures
- Â Â Â Â Â Â Â Â 16242
- Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
- Â Â Â Â 163
- Work in Progress on Tangible Capital Assets
- Â Â Â Â Â Â 1631
-
Work in Progress
Note(s):
- 4Â Assets under construction will be recorded as work in progress and on completion will be re—allocated to the capital asset account(s) that describes the asset.
- Â Â Â Â Â Â Â Â 16311
- Buildings in Progress of Construction
- Â Â Â Â Â Â Â Â 16312
- Engineering Works in Progress of Construction
- Â Â Â Â Â Â Â Â 16315
- Work in Progress for Software
- Â Â Â Â Â Â Â Â 16316
-
Work in Progress related to Alternative Financing Arrangements (Public Private Partnerships)
Department(s) specific:
- 018—National Defence (Department of)
- 055—Office of the Communications Security Establishment Commissioner
- 127—Public Works and Government Services (Department of)
- 142—Office of Infrastructure of Canada
- 165—Communications Security Establishment
- Â Â Â Â Â Â Â Â 16319
- Other Construction or Work in Progress
- Â Â Â Â 166
-
Tangible Capital Assets under Capital Leases
Note(s):
- 15Â Capital lease obligations for these assets are included in 242.
- Â Â Â Â Â Â 1661
- Land, Buildings and Works under Capital Leases
- Â Â Â Â Â Â Â Â 16611
- Land under Capital Leases
- Â Â Â Â Â Â Â Â 16612
- Buildings under Capital Leases
- Â Â Â Â Â Â Â Â 16613
- Works and Infrastructure under Capital Leases
- Â Â Â Â Â Â 1662
- Machinery and Equipment under Capital Leases
- Â Â Â Â Â Â Â Â 16621
- Machinery and Equipment under Capital Leases
- Â Â Â Â Â Â Â Â 16622
- Computer Hardware under Capital Leases
- Â Â Â Â Â Â Â Â 16623
- Computer Software under Capital Leases
- Â Â Â Â Â Â Â Â 16624
-
Arms and Weapons under Capital Leases
Department(s) specific:
- 007—Environment (Department of the)
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- 053—Correctional Service of Canada
- 086—Fisheries and Oceans (Department of)
- 124—Parks Canada Agency
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â 16629
- Other Equipment under Capital Leases
- Â Â Â Â Â Â 1663
- Vehicles under Capital Leases
- Â Â Â Â Â Â Â Â 16631
- Ships and Boats under Capital Leases
- Â Â Â Â Â Â Â Â 16632
- Aircraft under Capital Leases
- Â Â Â Â Â Â Â Â 16633
- Motor Vehicle (Non—Military) under Capital Leases
- Â Â Â Â Â Â Â Â 16634
-
Military Vehicles under Capital Leases
Department(s) specific:
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â 16639
- Other Vehicles under Capital Leases
- Â Â Â Â 167
- Accumulated Amortization on Tangible Capital Assets under Capital Leases
- Â Â Â Â Â Â 1671
- Accumulated Amortization on Buildings and Works under Capital Leases
- Â Â Â Â Â Â Â Â 16712
- Accumulated Amortization on Buildings under Capital Leases
- Â Â Â Â Â Â Â Â 16713
- Accumulated Amortization on Works and Infrastructure under Capital Leases
- Â Â Â Â Â Â 1672
- Accumulated Amortization on Machinery and Equipment under Capital Leases
- Â Â Â Â Â Â Â Â 16721
- Accumulated Amortization on Machinery and Equipment under Capital Leases
- Â Â Â Â Â Â Â Â 16722
- Accumulated Amortization on Computer Hardware under Capital Leases
- Â Â Â Â Â Â Â Â 16723
- Accumulated Amortization on Computer Software under Capital Leases
- Â Â Â Â Â Â Â Â 16724
-
Accumulated Amortization on Arms and Weapons under Capital Leases
Department(s) specific:
- 007—Environment (Department of the)
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- 053—Correctional Service of Canada
- 086—Fisheries and Oceans (Department of)
- 124—Parks Canada Agency
- 130—Canada Revenue Agency—(Agency Activities)
- Â Â Â Â Â Â Â Â 16729
- Accumulated Amortization on Other Equipment under Capital Leases
- Â Â Â Â Â Â 1673
- Accumulated Amortization on Vehicles under Capital Leases
- Â Â Â Â Â Â Â Â 16731
- Accumulated Amortization on Ships and Boats under Capital Leases
- Â Â Â Â Â Â Â Â 16732
- Accumulated Amortization on Aircrafts under Capital Leases
- Â Â Â Â Â Â Â Â 16733
- Accumulated Amortization on Motor Vehicles (Non—Military) under Capital Leases
- Â Â Â Â Â Â Â Â 16734
-
Accumulated Amortization on Military Vehicles under Capital Leases
Department(s) specific:
- 018—National Defence (Department of)
- 030—Royal Canadian Mounted Police
- Â Â Â Â Â Â Â Â 16739
- Accumulated Amortization on Other Vehicles under Capital Leases
- Â Â Â Â 168
- Work in Progress on Tangible Capital Assets under Capital Lease
- Â Â Â Â Â Â 1681
-
Work in Progress under Capital Lease
Note(s):
- 4Â Assets under construction will be recorded as work in progress and on completion will be re—allocated to the capital asset account(s) that describes the asset.
- Â Â Â Â Â Â Â Â 16811
- Buildings under Capital Leases in Progress of Construction
- Â Â Â Â Â Â Â Â 16812
- Engineering Work under Capital Leases in Progress of Construction
- Â Â Â Â Â Â Â Â 16815
- Work in Progess for Software under Capital Leases
- Â Â Â Â Â Â Â Â 16819
- Other Construction or Work in Progess under Capital Leases
- Â Â 17
- Future benefit assets
- Â Â Â Â 171
- Future pension benefit assets
- Â Â Â Â Â Â 1711
- Consolidated Crown corporations’ future pension benefit assets
- Â Â Â Â Â Â Â Â 17111
-
Consolidated Crown corporations’ funded pension assets
Department(s) specific:
- 097—Receiver General
- Date modified: