7.2 Object codes—Expenditure—Summary for 2016-2017

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The Object codes in the government–wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.

7.2 Object codes—Expenditure— Detailed for 2016-2017

A: Objects of expenditure
0: Services
01: Personnel
010: Salaries and wages
0101: Civilian regular time—Continuing employment ^{Note 3}
0102: Civilian regular time—Part—time, seasonal, casual and student ^{Note 3}
0103: Civilian premium pay for work during non—standard hours or other reasons ^{Note 3}
0104: Civilian holiday pay in lieu of leave ^{Note 3}
0105: Civilian overtime (for additional hours) ^{Note 3}
0106: Civilian bilingual bonus ^{Note 3}
0107: Civilian severance pay and termination benefits ^{Note 3}
0108: Civilian severance pay and termination benefits—Immediate Settlement ^{Note 3}
0109: Military and Royal Canadian Mounted Police (RCMP) members retroactive payments—Current fiscal year
0110: Civilian retroactive payments—Previous fiscal year(s) ^{Note 3}
0111: Civilian retroactive payments—Current fiscal year ^{Note 3}
0112: Civilian pay equity ^{Note 3}
0113: Other Salaries and wages
0114: Royal Canadian Mounted Police (RCMP) members—Overtime
0115: Military and Royal Canadian Mounted Police (RCMP) members—Regular time
0116: Military and Royal Canadian Mounted Police (RCMP) members—Severance pay and termination benefits—Immediate settlement
0117: Military and Royal Canadian Mounted Police (RCMP) members—Retroactive payments—Previous fiscal year(s)
0118: Military and Royal Canadian Mounted Police (RCMP) members—Holiday pay in lieu of leave
0119: Military and Royal Canadian Mounted Police (RCMP) members—Severance pay and termination benefits
0128: Royal Canadian Mounted Police (RCMP)—Bilingual bonus
012: Allowances and other benefits
0120: Civilian—Allowances to compensate employees for certain expenses ^{Note 3}
0121: Civilian—Compensation for additional or specific duties performed ^{Note 3}
0122: Civilian—Pay equity allowances ^{Note 3}
0123: Civilian—Pay equity interest ^{Note 3}
0124: Civilian—Foreign service allowance
0125: Civilian—Isolated post allowance ^{Note 3}
0126: Civilian—Other allowances and benefits ^{Note 3}
0127: Military and Royal Canadian Mounted Police (RCMP) members—Allowances and benefits
016: Employer contributions
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
017: Reallocation of expenditures under Standard object 01
0179: Personnel—Reallocation of capital expenditures
018: Supplementary personnel costs
0181: Executive interchange and other exchange programs
0182: Supplementary employee benefits ^{Note 3}
0184: Provincial workers' compensation boards payments and recoveries
0185: Other pension payments charged to expenses
0186: Other supplementary personnel costs ^{Note 3}
0187: Accrual of salaries and benefits
0188: Return of pension contributions charged to expenses
02: Transportation and communications
020: Relocation
0207: Employee relocation in Canada
0208: Employee relocation outside Canada and/or return
021: Postage, freight, express, and cartage
0210: Transportation of things not elsewhere specified
0212: Postage and parcel post
0213: Courier services
022: Telecommunication services
0223: Communications/Network services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling)
0230: Voice communications services
0231: Data communications services
0232: Image/Video communications services (includes telepresence/video conferencing services)
025: Travel—Public Servants
0251: Public servant travel—Support core mandate activities
0252: Public servant travel—Stakeholder engagement
0253: Public servant travel—Support internal governance
0254: Public servant travel—Employee training
0255: Public servant travel—Other reasons
026: Travel—Non—public servants
0261: Non—Public servant travel—Support core mandate activities
0262: Non—Public servant travel—Stakeholder engagement
0263: Non—Public servant travel—Support internal governance
0264: Non—public servant travel—Support employee training
0265: Non—Public servant travel—Other reasons
029: Reallocation of expenditures under Standard object 02
0299: Transportation and communications—Reallocation of capital expenditures
03: Information
030: Advertising services
0301: Advertising services
031: Publishing services
0311: Publishing services
032: Printing and imaging services
0321: Printing services
0322: Imaging services
033: Exposition and related services
0331: Exposition services
0332: Audio—visual services
034: Communications research services
0341: Communications research services
035: Communications professional services
0351: Communications professional services not Elsewhere Specified
0352: Public relations services
036: Subscriptions and data access services
0361: Electronic subscriptions and electronic publications
0362: Data and database access services
039: Reallocation of expenditures under Standard object 03
0399: Information—Reallocation of capital expenditures
04: Professional and special services
040: Business services
0401: Accounting and audit services
0402: Human resources management services ^{Note 1}
0403: Financial management services ^{Note 1}
0404: Communications services ^{Note 1}
0405: Real property services ^{Note 1}
0406: Material services ^{Note 1}
0407: Acquisition services ^{Note 1}
0811: Contracted building cleaning
0815: Collection agency fees and charges
0816: Service provider fees related to loan administration
0851: Banking services
0852: Real estate services
0853: Provincial administration of public service and merchant seamen compensation legislation
0854: Motor vehicle licences
0855: Acquisition and contract charges
0856: Provincial/territorial administrative costs
0859: Other Business services not Elsewhere Specified
041: Legal services
0410: Legal services
042: Engineering and architectural services
0420: Engineering services not elsewhere specified
0421: Architectural services
0422: Engineering consultants—Construction
0423: Engineering consultants—Other
0495: Services related to the assessment of potentially contaminated sites
0496: Services related to the remediation of contaminated sites
0497: Services related to the care and maintenance of contaminated sites
0498: Services related to the monitoring of previously contaminated sites
043: Scientific and research services
0430: Scientific services
0431: Scientific consultants
0492: Research contracts
044: Training and educational services
0440: Education—Non—public servants
0444: Teachers and instructors on contract
0445: Tuition fees for courses where employees take training on their own time ^{Note 3}
0446: Training consultants
0447: Tuition fees and costs of attending courses including seminars not elsewhere specified ^{Note 3}
0448: Purchase of training packages and courses
045: Health and welfare services
0450: Hospital services
0451: Other health services not elsewhere specified
0452: Welfare services
0453: Physicians and surgeons
0454: Paramedical personnel
0455: Dental services
046: Protection services
0460: Protection services
047: Informatics services
0473: Information technology and telecommunications consultants
0474: Information Management services ^{Note 1}
0475: Information Technology services ^{Note 1}
0812: Computer services (includes IT solutions/deliverables as well as IT managed services)
048: Management consulting
0491: Management consulting
082: Special fees and services
0821: Membership fees ^{Note 3}
0822: Hospitality
0823: Conference fees
086: Temporary help services
0813: Temporary help services
087: Interpretation and Translation services
0493: Interpretation services
0494: Translation services
088: Construction services
0881: Construction services
089: Other services
0499: Other professional services not elsewhere specified
0819: Non—professional personal service contracts not elsewhere specified
0890: Other administrative service that is designated by order of the Governor in Council ^{Note 1}
0891: Personal services
0892: Recreational services
0899: Professional and special services—Reallocation of capital expenditures
05: Rentals
050: Rental of land
0501: Rental of land
051: Rental of buildings
0510: Rental of residential buildings
0511: Rental of office buildings
0512: Rental of industrial and commercial buildings
0513: Rental of institutional buildings
0514: Rental of other buildings
052: Rental of informatics equipment
0522: Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
0582: License/Maintenance fees for client software related to Distributed Computing Environment (DCE)
0583: License/Maintenance fees for application software (including COTS) and application development and delivery software
0584: License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components
0585: License/Maintenance fees for networking software
0587: Rental of computer equipment related to production and operations (P&O) environment—All servers, storage, printers, etc. (includes all related parts and peripherals)
0588: Rental of computer equipment related to Distributed Computing Environment (DCE)—Desktop/personal/portable (includes all related parts and peripherals)
0589: Rental of communications/networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
0590: License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software)
053: Rental of machinery, office furniture & fixtures, & other equipment
0533: Rental of machinery, office furniture and fixtures and other equipment
054: Rental of motor and other vehicles
0540: Rental of motor and other vehicles
055: Capital lease—Purchases
0555: Capital lease—Tangible capital assets
056: Rental of aircraft and ships
0561: Rental of aircraft
0566: Rental of ships
057: Rental—Other
0570: Rental—Other
059: Reallocation of expenditures under Standard object 05
0599: Rentals—Reallocation of capital expenditures
06: Repair and maintenance
060: Repair of engineering works
0601: Marine installations
0607: Highways, roads and streets
0608: Runways, landing fields and tarmac
0611: Waterworks and sewage systems
0619: Electric power installations
0628: Other engineering works
063: Repair of buildings
0630: Office buildings
0634: Commercial buildings
0635: Industrial buildings
0639: Institutional buildings
0640: Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems
0645: Other buildings
0646: Residential buildings
065: Repair of machinery and equipment
0655: Processing machinery
0656: Heating, air—conditioning and refrigeration equipment
0658: Electric lighting, distribution and control equipment
0660: Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories
0664: Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
0665: Other equipment
0668: Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
0671: Other office equipment
0672: Computer equipment related to production and operations (P&O) environment—All servers, storage, printers, etc. (includes all related parts and peripherals)
0673: Computer equipment related to Distributed Computing Environment (DCE)—Desktop/personal/portable (includes all related parts and peripherals)
0675: Ships and boats
0676: Aircraft
0681: Road motor vehicles—Military
0682: Road motor vehicles—Non—military
0683: Miscellaneous vehicles
069: Reallocation of expenditures under Standard object 06
0699: Purchased repair and maintenance—Reallocation of capital expenditures
07: Utilities (standard object 07)
070: Utility services
0701: Electricity
0702: Natural gas
0703: Sewer and water
0705: Waste disposal
0709: Other Utility services
079: Reallocation of expenditures under Standard object 07
1199: Utilities, materials and supplies—Reallocation of capital expenditures
1: Goods, land, buildings and works
11: Materials and supplies (standard object 07)
111: Food, feed, beverages and tobacco
1111: Live animals, including their fodder
1112: Meat, fish and their preparations
1113: Dairy products and other animal products
1114: Vegetables and fruits, edible products, fats and preparations
1115: Miscellaneous food, food materials and food preparations
1116: Beverages and tobacco
112: Mineral products
1121: Salt, sulphur, ores, earth and stone
1122: Gasoline
1123: Aviation fuel
1124: Diesel fuel
1125: Light fuel oil
1126: Heavy fuel oil
1127: Lubricating fuel and greases
1128: Other mineral fuels, oils and products
113: Chemical products
1130: Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes
1132: Pharmaceutical and other medicinal products
1133: Explosives, fireworks, and pyrotechnic products, etc.
1134: Photographic or cinematography goods
1139: Miscellaneous Chemical products
114: Wood, paper and wood products
1141: Wood and articles of wood
1142: Paper and paperboard
1143: Printed matter, including books, newspapers, pictures, manuscripts and forms
115: Personal goods
1151: Uniforms
1152: Other clothing
1153: Footwear
1159: Miscellaneous textiles, headgear, umbrellas, etc.
116: Metals and metal products
1160: Ferrous metals
1161: Non—ferrous metals
1163: Cutlery
1164: Miscellaneous metal products
117: Miscellaneous goods and products
1171: Medical supplies, instruments, and apparatus
1172: Office and stationers supplies
1173: House furnishing, excluding furniture
1174: Horticultural products
1175: Precious metals & stones and its products
1176: Glass or glass products
1179: Miscellaneous manufactured articles
12: Acquisition of machinery & equipment, including parts and consumable tools (standard object 09)
121: Acquisition of machinery and machinery parts
1211: Special industry machinery
1212: Tools and implements
1219: Other machinery and parts
122: Acquisition of informatics equipment and parts
1223: Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
1282: Computer equipment related to production and operations (P&O) environment—All servers, storage, printers, etc. (includes all related parts and peripherals)
1283: Computer equipment related to distributed computing environment (DCE)—Desktop/personal/portable (includes all related parts and peripherals)
1284: Client software related to Distributed Computing Environment (DCE)
1285: Application software (including COTS) and application development and delivery software
1286: Operating system and utility software related to servers, storage, peripherals and components
1287: Networking software
1289: Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
1291: Image/Video communications software (includes telepresence/video conferencing software)
123: Acquisition of office equipment and furniture including parts
1231: Office furniture and furnishings, including parts
1239: Other office equipment and Parts
124: Acquisition of equipment and furniture including parts
1241: Plumbing equipment and fittings, including parts
1242: Electric lighting, distribution and control equipment and Parts
1243: Measuring, controlling, laboratory, medical and optical equipment and parts
1244: Radar equipment and parts
1245: Safety and sanitation equipment and parts
1246: Other furniture and fixtures including parts
1249: Other equipment and Parts
125: Acquisition of aircraft and ships, including parts
1250: Aircraft
1251: Aircraft parts
1252: Mobile service system
1253: Satellite and spacecraft acquisition and parts
1256: Ships and boats
1257: Ships and boats Parts
126: Acquisition of other vehicles and parts
1261: Road motor vehicles
1263: Road motor vehicles Parts
1264: Other vehicles
1267: Miscellaneous vehicles Parts, Including Tires and Tubes
127: Arms and ammunition
1271: Weapons (including parts)
1273: Ammunition
129: Reallocation of expenditures under Standard object 09
1299: Acquisition of machinery and equipment—Reallocation of capital expenditures
13: Acquisition of land, buildings and works (standard object 08)
130: Acquisition of land
1301: Acquisition of land
131: Acquisition of engineering works
1310: Marine installations
1316: Roads, highways and airport runways
1335: Bridges, trestles, culverts, overpasses and viaducts
1339: Other engineering works
134: Acquisition of Non—Residential buildings
1340: Office buildings
1343: Commercial buildings
1350: Industrial buildings
1356: Schools and other educational buildings
1357: Hospitals, sanatoria, clinics and first—aid stations
1358: Other Institutional buildings
1360: Buildings or installations for telecommunications, computer and/or office systems
1362: Passenger terminals—Air, bus, boat, train and other
1363: Armouries, barracks, drill halls, etc.
1364: Laboratories
1369: Other non—residential buildings
137: Acquisition of Residential buildings
1370: Residential buildings
139: Reallocation of expenditures under Standard object 08
1399: Acquisition of land, buildings and works—Reallocation of capital expenditures
2: Transfer payments (standard object 10)
20: Transfer payments to persons
200: Payments to senior citizens
2001: Old Age Security payments
201: Payments for pensions
2011: Pensions World Wars I and II
2012: War veterans' allowances
2013: Pensions to former government employees not entitled under current superannuation acts
2014: Payments to former civilians and uniformed personnel
2019: Other payments for pensions
202: Transfer payments to promote employment
2022: Assistance to persons to encourage employment
2023: Payments relating to improvement and promotion of employability of individuals
2029: Other Transfer payments to persons for Promotion of Employment
203: Other Transfer payments to persons
2032: Payments to Aboriginal people
2035: Assistance to immigrants and refugees
2041: Transfer payments to persons for Research and Development (Including Scholarships)
2049: Other non—recoverable payments to persons
2051: Recoverable payments to persons
2055: Contingency Recoverable payments to persons
2057: Child Tax Benefit
2060: Goods and services tax (GST) credit to persons
21: Transfer payments to industry
210: Agricultural subsidies
2102: Transfer payments to industry for the Benefit of Producers Under the Farm Income Protection Act.
2103: Payments under Agricultural Income Disaster Assistance (AIDA)
2107: Miscellaneous agricultural subsidies
212: Other subsidies to industry
2120: Other freight rate subsidies to industry
2122: Steamship subsidies
2125: Assistance to industry to encourage employment
2126: Subsidy payments to industry for research and development
2127: Payments to industry under loan guarantees
2130: Payments for the Confederation Bridge
2132: Payments to Aboriginal corporations
2133: Payments to financial institutions under the Canada Students Loan Act and Canada Student Financial Assistance Act
2139: Other non—recoverable subsidies to industry
2151: Recoverable subsidy payments to industry
2155: Contingency—Recoverable subsidy payments to industry
217: Transfer payments for capital assistance
2170: Transfer payments to industry for Research and Development
2171: Transfer payments to the defence industry for capital assistance
2174: Payments to industry under industrial and regional development
2178: Energy conservation projects
2179: Other Non—recoverable Transfer payments to industry for Capital Assistance
2181: Recoverable payments to industry for capital assistance
2185: Contingency—Recoverable payments to industry for capital assistance
22: Transfer payments to provinces and territories
220: Transfer payments to provinces and territories for health insurance and social assistance (including prior year adjustments)
221: Transfer payments to provinces and territories for Education
2212: Payments for official languages to provinces and territories
2214: Alternative payments to provinces under the Canada Student Financial Assistance Act
2215: Payments to Quebec for Cree and Inuit education
2216: Payments to non—native educational institutions
2217: Payments to non—native school boards
2218: Special payments to provinces under the Apprentice Loans Act
2219: Other Transfer payments to provinces and territories for Education
222: Fiscal transfer payments
2221: Payments to provinces and territories under taxation agreements
2223: Statutory grants to provinces and territories (authorized under the Constitution Acts)
2232: Canada Health and Social Transfer payments
2233: Alternative payments to provinces and territories for standing programs
2239: Other Fiscal Transfer payments to provinces and territories
224: Other Transfer payments to provinces and territories
2241: Payments to provinces and territories for services to young offenders
2243: Payments for legal aid systems to provinces and territories
2244: Payments for environmental projects to provinces and territories
2245: Crop insurance payments to provinces and territories
2247: Assistance to provinces and territories to encourage employment
2248: Canada—Nova Scotia Offshore Revenue Account and Fiscal equalization Offshore Petroleum Resource Accord
2249: Payments to provinces and territories for provincial highways, secondary and access roads
2250: Transfer payments to territories for operating expenditures
2253: Canada/Quebec accord on immigration
2254: Canada/Newfoundland Development Fund
2255: Payments to provinces under Canada Infrastructure Program
2257: Development initiatives paid to provinces and territories under the general development and subsidiary agreements
2259: Other Transfer payments to provinces and territories
23: Transfer payments to or on behalf of international organizations and foreign countries
230: Transfer payments for development assistance to other countries
2301: Purchase of goods for development assistance
2302: Purchase of services for development assistance
2303: Payments for development assistance to Canadian non—government organizations
2304: Other payments for development assistance to foreign countries
231: Transfer payments to international organizations
2311: Payments to United Nations and related organizations
2312: Contributions to North Atlantic Treaty Organization (NATO) and NATO—related programs
2314: Payments to the International Development Association
2315: Payments to international banks and financial institutions
2319: Payments to other international organizations
232: Other transfer payments to or on behalf of international organizations and foreign countries
2321: Transfer payments to promote Canadian export sales
2322: International Food Aid Program
2323: Transfer payments to Thirty Meter Telescope
2329: Other transfer payments outside Canada to or on behalf of international organizations and foreign countries
239: Foreign exchange gain/loss
2390: Foreign exchange gain/loss on transfer payments
24: Transfer payments to organizations, including Crown corporations and non—profit organizations
241: Transfer payments to universities
2411: Payments to universities in aid of research
2412: Assistance to encourage employment
2419: Other Transfer payments to universities
242: Transfer payments to Aboriginal organizations
2421: Payments to First Nations, Inuit and Métis school boards
2422: Payments to other First Nations, Inuit and Métis educational institutions
2423: Payments to other First Nations, Inuit and Métis associations
243: Transfer payments to other non—profit institutions and other organizations
2431: Payments to non—profit national organizations
2432: Payments to provincial/territorial non—profit organizations
2433: Payments to local non—profit organizations
2434: Assistance to non—profit organizations to encourage employment
2436: Payments for research and development to non—profit organizations
2437: Payments for the environment to non—profit organizations
2449: Other transfer payments to non—profit institutions and other organizations
245: Payments to Crown corporations
2451: Payments to Crown corporations
26: Transfer payments to municipalities and local organizations
261: Transfer payments to municipalities
2611: Grants in lieu of property taxes paid to municipalities
2613: Assistance to municipalities to encourage employment
2614: Payments to municipalities under Canada Infrastructure Program
2619: Other Transfer payments to municipalities
262: Transfer payments to other local organizations
2621: Payments to non—native educational institutions
2622: Payments to non—native school boards
28: Reallocation of transfer payments
281: Reallocation of transfer payments Between Programs or Departments
2811: Grants in lieu of taxes recovered from other departments
282: Transfer payments expenses recorded for accounting purposes
2821: Provision for valuation for loans, investments and advances
2822: Expenses for accrued liabilities
2823: Removal of low value amounts related to transfer payments
3: Other expenditures
30: Transfers to Crown corporations and other entities (standard object 12)
300: Transfers to Schedule III, Part I Corporations and their Wholly—Owned Subsidiaries
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
3030: Canadian Tourism Commission Corporation
3031: Enterprise Cape Breton
3032: Canadian Museum of Immigration at Pier 22
304: Transfers to Schedule III, Part II Corporations and their wholly—owned subsidiaries
3041: Canada Post Corporation
3059: Other
306: Transfers to other Crown corporations and other entities
3061: Canada Council
3062: Canadian Broadcasting Corporation
3063: International Development Research Centre
3064: National Arts Centre Corporation
3065: Telefilm Canada
3079: Other
308: Transfers to joint and mixed enterprises and their subsidiaries
31: Public debt charges (standard object 11)
310: Interest on unmatured debt of Canada
3101: Marketable bonds payable in Canadian currency
3102: Canada Savings Bonds (CSB)
3103: Special nonmarketable securities
3104: Treasury bills
3105: Marketable bonds payable in foreign currencies
3106: Notes and loans payable in foreign currencies
3107: Canada bills payable in foreign currency
311: Interest on specified purpose accounts and other liabilities
3111: Interest on superannuation and other pension accounts
3112: Interest on the Employment Insurance Account
3113: Interest on the Canada Pension Plan Account
3114: Interest on other liabilities
312: Interest on other accounts
3121: Interest on Special Drawing Rights and other foreign exchange accounts
313: Bond discounts and premiums
3131: Amortized Bond discounts and premiums
314: Cost of issuing and servicing the public debt
3142: Commission and remuneration on bonds
3143: Cost of servicing Canadian and foreign debt
32: Other subsidies and payment (standard object 12)
321: Deficits and write—offs to losses
3213: Losses of money
3214: Deficits and write—offs not elsewhere specified
3215: Deletion and write—offs of loans, investments and advances
3216: Loss on foreign currency transactions
3217: Forgiveness of loans, investments, and advances
323: Transfers to non—budgetary funds and accounts
3239: Transfers to non—budgetary funds and accounts
324: Discounts earned
3241: Discounts/Rebates earned for early payment to suppliers or through the use of acquisition cards
325: Miscellaneous expenditures
3248: Damage and other claims against the Crown resulting from the Phoenix pay system transition
3249: Court awards to industry
3250: Court awards to persons
3251: Damage and other claims against the Crown
3252: Interest, administration or service charges, and other penalty charges
3253: Interest and service charges paid to financial institutions
3254: Removal of low value amounts related to program expenditures
3256: Canadian Security Intelligence Service
3257: Ex gratia payments
3258: Communications Security Establishment
3259: Miscellaneous expenditures not Elsewhere Classified
326: Adjustment of reserves
3261: Adjustment of provision for valuation of financial claims
3262: Adjustment of reserves for Loan Guarantees
3263: Allowance for increase in value of certain financial obligations
3269: Other adjustments
329: Reallocation of expenditures under Standard object 12
3299: Other subsidies and payments—Reallocation of capital expenditures
3A: Expenditures from internal sources or for accounting purposes
34: Other expenditures From Internal Sources or for Accounting Purposes (Standard Object 12)
342: Amounts paid between or within departments for administrative overhead, or other charges
3421: General administrative services charged by other departments or by other programs within a department
3422: Suspense account (debit)—Other government departments
3424: Suspense activity allocation
3425: Reallocation of expenditures/costs within a department
3427: Reallocation of costs under shared cost programs
3428: Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC)
3429: Other
343: Amounts charged to revolving funds by departments or agencies
3431: Overhead or other amounts charged directly to revolving funds by departments or agencies ^{Note 1}
3432: Interest charged to revolving funds by department of finance ^{Note 1}
3433: Reallocation of expenditures/costs within revolving funds ^{Note 1}
3439: Other ^{Note 1}
344: Customs and excise duties, and federal sales tax
3441: Customs import duties
3442: Excise duties and federal sales tax
345: Expenses charged to or from asset accounts for amortization or other purposes
3451: Amortization expenses for capital assets
3452: Usage of inventory
3453: Recognition of unamortized expenses related to assets
3459: Amortization of other assets accounts
346: Expenses charged to or from liability accounts
3461: Allowance for vacation pay and similar employee benefits
3462: Allowance for bad debts
3463: Charges to remediation liabilities
3469: Charges to other liability accounts
347: Transfer or incremental charges between appropriations
3471: Incremental charges from other appropriations ^{Note 1}
3472: Incremental recoveries from other appropriations (credit) ^{Note 1}
37: Reallocation of expenditures/Recognition of revenue—From internal sources (standard object 12)
371: Recoveries of expenditures between programs or departments
3711: Overhead or other amounts recovered by departments and agencies from revolving funds ^{Note 1}
3712: Amounts recovered for general administrative services by other departments or by other programs within a department ^{Note 1}
3714: Suspense activity allocation
3715: Recoveries of costs under shared cost programs
3717: Recoveries of expenditures/costs within a department
3718: Suspense account (credit balance)—Other government departments
3719: Other
372: Recoveries of expenditures from specified purpose and other accounts
3721: Recovery of expenses through recognizing revenue from restricted specified purpose accounts ^{Note 1}

Footnotes

Footnote 1

This object should only have an "I" indicator in the line of coding.

Return to footnote 1 referrer

Footnote 3

Refer to 7.4 List of pay entitlement codes

Return to footnote 3 referrer