4.2 Financial reporting accounts—Assets—Summary 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— Detailed 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)
- Â Â Â Â Â Â Â Â 11113
- Special Deposits Held in Trust—Receiver General
- Â Â Â Â Â Â Â Â 11114
- Cash on Deposit in Foreign Currencies
- Â Â Â Â Â Â Â Â 11116
- Cash Held as Collateral
- 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
- 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
- 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)
- 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
- Â Â Â Â Â Â Â Â 11149
- Other Cash Equivalent Accounts
- 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
- Â Â Â Â Â Â Â Â 11159
- Other Cash Accounts
- Â Â Â Â 112
- Accounts Receivable
- Â Â Â Â Â Â 1121
- Accounts Receivable—Tax Revenue
- Â Â Â Â Â Â Â Â 11211
- Personal Income Tax
- Â Â Â Â Â Â Â Â 11212
- Corporate Income Tax
- Â Â Â Â Â Â Â Â 11213
- Goods and Services Tax, including the Harmonized Sales Tax
- Â Â Â Â Â Â Â Â 11214
- Other Excise Taxes and Duties
- Â Â Â Â Â Â Â Â 11215
- Energy Taxes
- Â Â Â Â Â Â Â Â 11216
- Other Taxes
- Â Â Â Â Â Â Â Â 11217
- Customs Duties and Taxes on Imports
- Â Â Â Â Â Â Â Â 11218
- Source Deductions
- Â Â Â Â Â Â Â Â 11219
- Non—Residents
- 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 3
- 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
- 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
- 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
- Â Â Â Â Â Â Â Â 11235
- Accrued Interest Receivables on Term and Demand Deposits
- 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
- Â Â Â Â Â Â Â Â 11238
- Unamortized Discount on Receivables
- Â Â Â Â Â Â Â Â 11239
- Allowance for Doubtful Accounts—Other Accounts Receivable
- 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 Note 42 Note 44 Note 49
- Â Â Â Â Â Â Â Â 11244
- Other Government Department (OGD)—Suspense Advances Note 13
- Â Â Â Â Â Â Â Â 11245
- Interdepartmental Settlement (IS) Credits in Transit to the Receiver General (for Creditor Initiated IS) Note 49
- 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)
- Â Â Â Â Â Â Â Â 11252
- Employment Insurance Contributions Receivable from Canada Revenue Agency (CRA)
- Â Â Â Â Â Â Â Â 11253
- Old Age Security Overpayments Receivable from Canada Revenue Agency (CRA)
- Â Â Â Â Â Â Â Â 11254
- Provincial Tax Collections Receivable from Canada Revenue Agency (CRA)
- Â Â Â Â Â Â Â Â 11255
- Provincial Benefit Programs Receivable from Finance
- Â Â Â Â Â Â Â Â 11256
- Source deductions receivable from Other Government Department (OGD)
- 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
- Â Â Â Â Â Â Â Â 11272
- Corporate Income Taxes
- Â Â Â Â Â Â Â Â 11273
- Goods and Services Tax (GST)
- Â Â Â Â Â Â Â Â 11274
- Excise Tax and Duties
- Â Â Â Â Â Â Â Â 11275
- Energy Taxes
- Â Â Â Â Â Â Â Â 11276
- Other Taxes
- Â Â Â Â Â Â Â Â 11277
- Customs Duties and Taxes on Imports
- Â Â Â Â Â Â Â Â 11278
- Source Deductions
- Â Â Â Â Â Â Â Â 11279
- Non—Residents
- 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
- Â Â Â Â Â Â Â Â 11312
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11313
- Suspense Clearing Accounts
- 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
- Â Â Â Â Â Â Â Â 11322
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11323
- Suspense Clearing Accounts
- 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
- Â Â Â Â Â Â Â Â 11332
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11333
- Suspense Clearing Accounts
- 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
- Â Â Â Â Â Â Â Â 11342
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11343
- Suspense Clearing Accounts
- Â Â Â Â Â Â 1135
- GST—Accruals
- Â Â Â Â Â Â Â Â 11351
- Installments Received from Vendors
- Â Â Â Â Â Â Â Â 11352
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11353
- Suspense Clearing Accounts
- Â Â Â Â Â Â 1136
- Excise Taxes—Accruals
- Â Â Â Â Â Â Â Â 11361
- Installments Received from Manufacturers
- Â Â Â Â Â Â Â Â 11362
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11363
- Suspense Clearing Accounts
- Â Â Â Â Â Â 1137
- Customs Duties—Accruals
- Â Â Â Â Â Â Â Â 11371
- Installments Received from Importers
- Â Â Â Â Â Â Â Â 11372
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11373
- Suspense Clearing Accounts
- Â Â Â Â Â Â 1139
- Other Tax Revenue—Accruals
- Â Â Â Â Â Â Â Â 11391
- Installments/Withholding Received
- Â Â Â Â Â Â Â Â 11392
- Estimated Accrued Receivable (Contra)
- Â Â Â Â Â Â Â Â 11393
- Suspense Clearing Accounts
- 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
- Â Â Â Â Â Â Â Â 12112
- Notes Payable (Contra)
- Â Â Â Â Â Â Â Â 12113
- International Monetary Fund—General Resources Account Lending
- Â Â Â Â Â Â 1212
- Special Drawing Rights Allocations
- Â Â Â Â Â Â Â Â 12120
- Special Drawing Rights Allocations
- 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
- Â Â Â Â Â Â Â Â 12212
- Accrued Gains and Losses on Exchange Fund Account
- Â Â 13
- Loans, Investments and Advances (LIA) Note 12
- Â Â Â Â 131
- Loans, Investments and Advances to Crown Corporations
- 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
- Â Â Â Â Â Â Â Â 13112
- Canada Mortgage and Housing Corporation
- Â Â Â Â Â Â Â Â 13113
- Export Development Canada
- Â Â Â Â Â Â Â Â 13114
- Farm Credit Canada
- Â Â Â Â Â Â Â Â 13115
- Business Development Bank of Canada
- 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
- Â Â Â Â Â Â Â Â 13122
- Canada Mortgage and Housing Corporation
- Â Â Â Â Â Â Â Â 13123
- Export Development Canada
- Â Â Â Â Â Â Â Â 13124
- Farm Credit Canada
- Â Â Â Â Â Â Â Â 13125
- Business Development Bank of Canada
- 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
- Â Â Â Â Â Â Â Â 13132
- Canada Development Investment Corporation
- Â Â Â Â Â Â Â Â 13133
- Royal Canadian Mint
- Â Â Â Â Â Â Â Â 13134
- Canada Hibernia Holding Corporation
- Â Â Â Â Â Â Â Â 13135
- Ridley Terminals
- Â Â Â Â Â Â Â Â 13138
- Crown Corporation Enterprises (CCE)—Equity Adjustments
- Â Â Â Â Â Â Â Â 13139
- Other Investments in Other Enterprise Crown Corporations
- 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
- Â Â Â Â Â Â Â Â 13145
- Freshwater Fish Marketing Corporation
- Â Â Â Â Â Â Â Â 13147
- Ports Corporations
- Â Â Â Â Â Â Â Â 13148
- Canada Lands (Notes Receivable)
- Â Â Â Â Â Â Â Â 13149
- Other Loans and Advances to Other Enterprise Crown Corporations
- 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
- Â Â Â Â Â Â Â Â 13152
- Canadian Broadcasting Corporation
- Â Â Â Â Â Â Â Â 13153
- Via Rail Canada Inc.
- 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
- Â Â Â Â Â Â Â Â 13163
- National Capital Commission
- Â Â Â Â Â Â Â Â 13164
- Canadian Dairy Commission
- 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
- 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
- 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 11
- Â Â Â Â Â Â Â Â 13211
- Atlantic Development Board for Water Projects
- Â Â Â Â Â Â Â Â 13212
- Atlantic Provinces Power Development Act
- Â Â Â Â Â Â Â Â 13213
- Financing of Special Areas and Highway Agreements
- Â Â Â Â Â Â Â Â 13214
- Financing of Comprehensive Plan Development
- 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 11
- Â Â Â Â Â Â Â Â 13221
- Federal—Provincial Fiscal Arrangements
- Â Â Â Â Â Â Â Â 13222
- Municipal Development and Loan Boards for Capital Works
- Â Â Â Â Â Â Â Â 13223
- Winter Capital Projects Fund
- Â Â Â Â Â Â Â Â 13224
- Financing of Regional Electrical Interconnections
- Â Â Â Â Â Â Â Â 13225
- Expansion of Agricultural Service Centres
- Â Â Â Â Â Â Â Â 13227
- Provincial Tax Collection Overpayments—T3
- 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
- Â Â Â Â Â Â Â Â 13232
- Developing Countries
- Â Â Â Â Â Â Â Â 13233
- Unamortized Discounts for Loans to Developing Countries (Contra)
- Â Â Â Â Â Â Â Â 13234
- Development of Export Trade
- Â Â Â Â Â Â Â Â 13235
- Unamortized Discounts for Loans for Development of Export Trade (Contra)
- Â Â Â Â Â Â Â Â 13236
- NATO for Recoverable Damage Claims
- 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
- Â Â Â Â Â Â Â Â 13242
- Capital Subscriptions to International Banks
- Â Â Â Â Â Â Â Â 13243
- Loans to International Organizations
- Â Â Â Â Â Â Â Â 13244
- Advances to International Organizations and Associations
- Â Â Â Â Â Â Â Â 13245
- Advance to Global Environmental Facility
- Â Â Â Â Â Â Â Â 13246
- Capital Subscriptions and Contributions to International Development Association
- Â Â Â Â Â Â Â Â 13247
- Allowance for Subscriptions to International Organizations (Contra)
- Â Â Â Â Â Â Â Â 13248
- Multilateral Advances to International Financial Institutions
- Â Â Â Â Â Â Â Â 13249
- Allowance for Advances to International Financial Institutions (Contra)
- 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)
- Â Â Â Â Â Â 1326
- Portfolio Investments
- Â Â Â Â Â Â Â Â 13262
- Lower Churchill Development Corporation Limited
- 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 Note 10
- Â Â Â Â Â Â Â Â 13272
- Unamortized Discounts for Loans to Private Sector for Develppment of Export Trade(Contra)
- Â Â Â Â Â Â Â Â 13273
- Payments made to the private sector related to financial assistance to the automotive sector
- 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)
- Â Â Â Â Â Â Â Â 13312
- Personnel Posted Abroad (Foreign Affairs Working Capital Advances)
- Â Â Â Â Â Â Â Â 13313
- Imprest Accounts, Standing Advances and Authorized Loans
- Â Â Â Â Â Â Â Â 13314
- Accountable Advances (Temporary Advances) Note 9
- Â Â Â Â Â Â Â Â 13315
- Standing Advances to Employees Note 8
- 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
- Â Â Â Â Â Â Â Â 13332
- Native Claimants
- Â Â Â Â Â Â Â Â 13333
- Indian Economic Development
- Â Â Â Â Â Â Â Â 13335
- Inuit Loan Fund
- Â Â Â Â Â Â Â Â 13336
- Council for Yukon Indians
- 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
- Â Â Â Â Â Â Â Â 13341
- Construction of Exhibition Buildings
- Â Â Â Â Â Â Â Â 13343
- Immigration Loans for Transportation and Assistance
- Â Â Â Â Â Â Â Â 13345
- Enterprise Development Loans
- Â Â Â Â Â Â Â Â 13346
- Hibernia Development Project
- Â Â Â Â Â Â Â Â 13347
- Assistance Loans Made by Atlantic Canada Opportunities Agency
- Â Â Â Â Â Â Â Â 13348
- Nordion International Inc.
- 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
- Â Â Â Â Â Â Â Â 13352
- Canadian Commercial Banks
- Â Â Â Â Â Â Â Â 13353
- Canadian Forces Housing
- Â Â Â Â Â Â Â Â 13354
- Confederation Bridge
- Â Â Â Â Â Â Â Â 13355
- St. John Harbour Bridge
- Â Â Â Â Â Â Â Â 13356
- Veterans Land Act Fund
- Â Â Â Â Â Â Â Â 13357
- Pilot Training Program—MILIT—AIR Inc.
- 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 14
- Â Â Â Â Â Â Â Â 13361
- Interest Bearing Loans to Employment Insurance Account
- Â Â Â Â Â Â Â Â 13363
- Advances to Crop Reinsurance Fund
- Â Â Â Â Â Â Â Â 13364
- Advances to Agricultural Commodities Stabilization Accounts
- 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 7
- Â Â Â Â Â Â Â Â 13393
- Canada Student Loans (Direct Loans)
- Â Â Â Â Â Â Â Â 13394
- Amounts Subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
- Â Â Â Â Â Â Â Â 13395
- Apprentice Loans (Direct Loans)
- 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
- Â Â Â Â Â Â Â Â 13399
- Miscellaneous Loans, Investments and Advances
- Â Â Â Â 134
- Allowance for Valuation Note 6
- 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
- Â Â Â Â Â Â Â Â 13412
- Allowance for Loans to Consolidated Crown Corporations
- 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
- Â Â Â Â Â Â Â Â 13493
- Allowance on Canada Student Loans (Direct Loans)
- 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
- Â Â Â Â Â Â Â Â 13495
- Allowance on Provincial Tax Collection Overpayments—T3
- Â Â Â Â Â Â Â Â 13496
- Allowance for Apprentice Loans
- 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
- Â Â Â Â Â Â Â Â 14212
- Unamortized Discounts on Canada Bills
- Â Â Â Â Â Â Â Â 14213
- Unamortized Discounts and Premiums on Marketable Bonds
- Â Â Â Â Â Â Â Â 14214
- Unamortized Commissions on Canada Savings Bonds
- Â Â Â Â Â Â Â Â 14215
- Unamortized Discounts and Premiums on Real Return Bonds
- Â Â Â Â Â Â Â Â 14216
- Unamortized Discounts and Premiums on Foreign Bonds
- 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 5
- Â Â Â Â Â Â Â Â 15111
- Work in Progress—Other Government Department (OGD)
- 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
- 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
- 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
- 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 2
- 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
- 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
- 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 4
- 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)
- 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 15
- 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
- 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
- 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
- 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
- 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 4
- 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
Footnotes
- Footnote 2
-
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.
- Footnote 3
-
For material amounts not yet billed.
- Footnote 4
-
Assets under construction will be recorded as work in progress and on completion will be reLongDashCodeallocated to the capital asset account(s) that describes the asset.
- Footnote 5
-
All inventories held for future program outputs and/or further processing. Inventories held for resale are to be included in the FRA group 1512.
- Footnote 6
-
Not to be used by departments until the responsibility for the allowances for valuation is transfered to departments.
- Footnote 7
-
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.
- Footnote 8
-
These advances may be for travel or for petty cash purposes.
- Footnote 9
-
Many of these advances are charged to departmental appropriations in the Authority codes at the time the advance is made, and then recorded at yearLongDashCodeend as an asset in the Financial Reporting Accounts (if it has not been reLongDashCodepaid).
- Footnote 10
-
These payments are made to the private sector only (See account 13234 for payments made to national governments).
- Footnote 11
-
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.
- Footnote 12
-
Departments will be required to identify loans and advances of less than one year in their departmental systems, so the amounts are available at yearLongDashCodeend for supplementary analysis purposes.
- Footnote 13
-
The balance in this account must be zero at year-end.
- Footnote 14
-
Credit side of these accounts are in 2541 series.
- Footnote 15
-
Capital lease obligations for these assets are included in 242.
- Footnote 42
-
Receiver General Manual Chapter 10 "Accounting Entries"
- Footnote 44
- Footnote 49
-
"I" indicator to be used with this account except for opening balance.
- Date modified: