7.2 Object codes—Assets, liabilities and other transactions—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—Assets, liabilities and other transactions— Detailed for 2016-2017
- C
- Objects for Assets, Liabilities and Other transactions
- Â Â 5
- Assets
- Â Â Â Â 50
- Loans, investments, and advances
- Â Â Â Â Â Â 501
- Loans
- Â Â Â Â Â Â Â Â 5010
- Acquisition of loans with cash
- Â Â Â Â Â Â Â Â 5011
- Acquisition of loans with other assets
- Â Â Â Â Â Â Â Â 5013
- Loans to appropriation—dependent Crown corporations
- Â Â Â Â Â Â Â Â 5015
- Settlement of loans with cash
- Â Â Â Â Â Â Â Â 5016
- Settlement of loans with other assets
- Â Â Â Â Â Â Â Â 5018
- Repayment of loans from appropriation—dependent Crown corporations
- Â Â Â Â Â Â Â Â 5020
- Foreign currency translation of loans
- Â Â Â Â Â Â Â Â 5021
- Write—off of loans
- Â Â Â Â Â Â Â Â 5029
- Other adjustments to Loans
- Â Â Â Â Â Â 503
- Advances
- Â Â Â Â Â Â Â Â 5030
- Acquisition of other advances with cash
- Â Â Â Â Â Â Â Â 5031
- Acquisition of other advances with other assets
- Â Â Â Â Â Â Â Â 5032
- Acquisition of travel advances
- Â Â Â Â Â Â Â Â 5033
- Advances to consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â 5035
- Settlement of other advances with cash
- Â Â Â Â Â Â Â Â 5036
- Settlement of other advances with other assets
- Â Â Â Â Â Â Â Â 5038
- Repayment of advances from consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â 5040
- Foreign currency translation of advances
- Â Â Â Â Â Â Â Â 5041
- Write—off of advances
- Â Â Â Â Â Â Â Â 5049
- Other adjustments to Advances Note 3
- Â Â Â Â Â Â 505
- Investments
- Â Â Â Â Â Â Â Â 5050
- Acquisition of investments with cash
- Â Â Â Â Â Â Â Â 5051
- Acquisition of investments through capitalization of financial claims
- Â Â Â Â Â Â Â Â 5052
- Acquisition of investments with other assets
- Â Â Â Â Â Â Â Â 5053
- Investments in consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â 5054
- Investments in appropriation—dependent Crown corporations
- Â Â Â Â Â Â Â Â 5055
- Disposal of investments for cash
- Â Â Â Â Â Â Â Â 5056
- Disposal of investments for other assets
- Â Â Â Â Â Â Â Â 5057
- Repayment of investments from appropriation—dependent Crown corporations
- Â Â Â Â Â Â Â Â 5058
- Repayment of investments by consolidated specified purpose accounts
- Â Â Â Â Â Â Â Â 5060
- Foreign currency translation of investments
- Â Â Â Â Â Â Â Â 5061
- Write—off of investments
- Â Â Â Â Â Â Â Â 5069
- Other adjustments to Investments
- Â Â Â Â Â Â 507
- Investments of the Canada Pension Plan Investment Fund
- Â Â Â Â Â Â Â Â 5070
- Acquisition of investments with cash
- Â Â Â Â Â Â Â Â 5071
- Transfers from the Canada Pension Plan accounts
- Â Â Â Â Â Â Â Â 5075
- Disposal of investments with cash
- Â Â Â Â Â Â Â Â 5079
- Other adjustments to Investments
- Â Â Â Â 51
- Foreign exchange accounts
- Â Â Â Â Â Â 511
- International Monetary Fund and Special Drawing Rights transactions
- Â Â Â Â Â Â Â Â 5100
- Acquisition of claims with cash
- Â Â Â Â Â Â Â Â 5101
- Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes
- Â Â Â Â Â Â Â Â 5111
- Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes
- Â Â Â Â Â Â Â Â 5121
- Issues of notes payable to the International Monetary Fund (IMF)
- Â Â Â Â Â Â Â Â 5123
- Redemption of notes payable to the International Monetary Fund (IMF)
- Â Â Â Â Â Â Â Â 5130
- Maintenance of value adjustments
- Â Â Â Â Â Â Â Â 5131
- Year end valuation adjustment
- Â Â Â Â Â Â Â Â 5159
- Other adjustments
- Â Â Â Â Â Â 516
- Exchange Fund Account—Advances (restricted claims)
- Â Â Â Â Â Â Â Â 5160
- Advances provided to the Exchange Fund Account
- Â Â Â Â Â Â Â Â 5161
- Settlements of advances
- Â Â Â Â Â Â Â Â 5163
- Year—end valuation adjustment
- Â Â Â Â Â Â Â Â 5169
- Other adjustments
- Â Â Â Â 52
- Cash accounts
- Â Â Â Â Â Â 529
- Cash account
- Â Â Â Â Â Â Â Â 5299
- Net Increase or Decrease in Cash account
- Â Â Â Â 53
- Accounts receivable
- Â Â Â Â Â Â 539
- Accounts receivable
- Â Â Â Â Â Â Â Â 5399
- Net Increase or Decrease in Accounts receivable
- Â Â 6
- Liabilities
- Â Â Â Â 60
- Specified purpose accounts (SPAs)
- Â Â Â Â Â Â 601
- Pension insurance and social security accounts
- Â Â Â Â Â Â Â Â 6001
- Contributions by current employees or participants
- Â Â Â Â Â Â Â Â 6002
- Contributions by current employees—Public Service corporations
- Â Â Â Â Â Â Â Â 6003
- Contributions by government employees for past services or in arrears
- Â Â Â Â Â Â Â Â 6004
- Contributions by Public Service corporations employees for past service or in arrears
- Â Â Â Â Â Â Â Â 6005
- Contributions by retired employees
- Â Â Â Â Â Â Â Â 6012
- Contributions by government—As employer
- Â Â Â Â Â Â Â Â 6013
- Contributions by Public Service corporations as employer
- Â Â Â Â Â Â Â Â 6017
- Death benefit general contributions
- Â Â Â Â Â Â Â Â 6018
- Death benefit single contributions
- Â Â Â Â Â Â Â Â 6020
- Actuarial adjustments
- Â Â Â Â Â Â Â Â 6022
- Transfers from other pension plans
- Â Â Â Â Â Â Â Â 6023
- Refundable tax recovered from the Canada Revenue Agency
- Â Â Â Â Â Â Â Â 6025
- Return on investment
- Â Â Â Â Â Â Â Â 6027
- Interest credited to the account
- Â Â Â Â Â Â Â Â 6029
- Other receipts
- Â Â Â Â Â Â Â Â 6030
- Payment of benefits
- Â Â Â Â Â Â Â Â 6034
- Payment of minimum benefits
- Â Â Â Â Â Â Â Â 6035
- Pension division payments
- Â Â Â Â Â Â Â Â 6037
- Return of contributions—Government employees Note 3
- Â Â Â Â Â Â Â Â 6038
- Return of contributions—Public Service corporation employees
- Â Â Â Â Â Â Â Â 6045
- Transfers to other pension plans
- Â Â Â Â Â Â Â Â 6046
- Refundable tax remitted to the Canada Revenue Agency
- Â Â Â Â Â Â Â Â 6047
- Withdrawal of surplus
- Â Â Â Â Â Â Â Â 6051
- Operating expenses
- Â Â Â Â Â Â Â Â 6053
- Transfer to Pension Investment Board
- Â Â Â Â Â Â Â Â 6056
- Transfer from Pension Investment Board
- Â Â Â Â Â Â Â Â 6058
- Pension transfer value payments
- Â Â Â Â Â Â Â Â 6059
- Other payments
- Â Â Â Â Â Â 606
- Provincial tax collection agreements
- Â Â Â Â Â Â Â Â 6060
- Estimated collections of taxes
- Â Â Â Â Â Â Â Â 6063
- Installment payments to provinces for taxes
- Â Â Â Â Â Â 607
- Crown corporations deposits
- Â Â Â Â Â Â Â Â 6079
- Net Increases or Decreases in Crown corporations deposits
- Â Â Â Â Â Â 608
- Other deposits and trust funds
- Â Â Â Â Â Â Â Â 6081
- Deposits received
- Â Â Â Â Â Â Â Â 6082
- Interest received
- Â Â Â Â Â Â Â Â 6083
- Transfers from budgetary expenditures
- Â Â Â Â Â Â Â Â 6084
- Deposit of securities held in trust
- Â Â Â Â Â Â Â Â 6085
- Refunds
- Â Â Â Â Â Â Â Â 6086
- Payments made in accordance with authorities
- Â Â Â Â Â Â Â Â 6087
- Return of securities held in trust
- Â Â Â Â Â Â Â Â 6089
- Other adjustments
- Â Â Â Â Â Â 609
- Miscellaneous accounts
- Â Â Â Â Â Â Â Â 6099
- Net increases or decreases in other specified purpose accounts
- Â Â Â Â 61
- Unmatured debt transactions
- Â Â Â Â Â Â 611
- Unmatured debt payable
- Â Â Â Â Â Â Â Â 6111
- Issue of debt
- Â Â Â Â Â Â Â Â 6115
- Redemption of unmatured debt
- Â Â Â Â Â Â Â Â 6116
- Transfers to matured debt (on retirement of debt)
- Â Â Â Â Â Â Â Â 6117
- Revaluation of unmatured debt
- Â Â Â Â Â Â Â Â 6118
- Unmatured debt payable—Exchange Rate Changes
- Â Â Â Â Â Â Â Â 6119
- Other adjustments
- Â Â Â Â 62
- Transactions relating to other liabilities
- Â Â Â Â Â Â 621
- Interest due on unmatured debt (including compound interest on Canada Savings Bonds)
- Â Â Â Â Â Â Â Â 6211
- Interest charges accrued
- Â Â Â Â Â Â Â Â 6212
- Interest due
- Â Â Â Â Â Â Â Â 6213
- Payments to claimants
- Â Â Â Â Â Â 622
- Matured debt
- Â Â Â Â Â Â Â Â 6221
- Transfers from unmatured debt
- Â Â Â Â Â Â Â Â 6222
- Redemption of debts
- Â Â Â Â Â Â Â Â 6225
- Write—off of Matured debt (Transfer to Revenue)
- Â Â Â Â Â Â Â Â 6227
- Matured debt Revaluation
- Â Â Â Â Â Â 629
- Miscellaneous
- Â Â Â Â Â Â Â Â 6299
- Net increase or decrease in other liability
- Â Â 7
- Other
- Â Â Â Â 70
- Other accounts/transactions
- Â Â Â Â Â Â 702
- Allowance for valuation of assets and liabilities
- Â Â Â Â Â Â Â Â 7021
- Allowance for valuation of financial claims (incl. allowance for doubtful accounts)
- Â Â Â Â Â Â Â Â 7022
- Allowance for statutory accounts payable
- Â Â Â Â Â Â Â Â 7023
- Allowance for employee benefits
- Â Â Â Â Â Â Â Â 7029
- Other allowances
- Â Â Â Â Â Â 703
- Unamortized deficiencies on superannuation accounts
- Â Â Â Â Â Â Â Â 7031
- Increase to reflect actuarial deficiencies recorded
- Â Â Â Â Â Â Â Â 7032
- Decrease resulting from amortization of actuarial deficiencies
- Â Â Â Â Â Â 704
- Unamortized Discount on Treasury bills
- Â Â Â Â Â Â Â Â 7041
- Increase to Reflect Discount on New Treasury bills
- Â Â Â Â Â Â Â Â 7042
- Decrease Resulting from Amortization of Discount on Treasury bills
- Â Â Â Â Â Â 706
- Accumulated amortization
- Â Â Â Â Â Â Â Â 7061
- Accumulated amortization on Capital Assets
- Â Â Â Â Â Â 709
- Other transactions
- Â Â Â Â Â Â Â Â 7099
- Net Increase or Decrease in Other transactions
- Â Â 8
- Accumulated deficit
- Â Â Â Â 80
- Unrestricted amounts
- Â Â Â Â Â Â 801
- Unrestricted amounts in the Accumulated deficit
- Â Â Â Â Â Â Â Â 8011
- Increases
- Â Â Â Â Â Â Â Â 8012
- Decreases
- Â Â Â Â Â Â 802
- Year—end closing of departmental accounts
- Â Â Â Â Â Â Â Â 8021
- Closing of control accounts
- Â Â Â Â Â Â Â Â 8022
- Closing of revenue and expense accounts
- Â Â Â Â 81
- Consolidated specific purpose accounts
- Â Â Â Â Â Â 810
- Consolidation of specified purpose accounts
- Â Â Â Â Â Â Â Â 8103
- Other adjustments
- Â Â Â Â Â Â 811
- Employment Insurance Account
- Â Â Â Â Â Â Â Â 8110
- Contributions by employees, their employers and other participants
- Â Â Â Â Â Â Â Â 8114
- Return on investment
- Â Â Â Â Â Â Â Â 8116
- Other receipts
- Â Â Â Â Â Â Â Â 8117
- Payment of benefits
- Â Â Â Â Â Â Â Â 8120
- Operating expenses
- Â Â Â Â Â Â Â Â 8122
- Other payments and Adjustments
- Â Â Â Â Â Â 815
- Crop reinsurance fund
- Â Â Â Â Â Â Â Â 8150
- Receipts from provinces
- Â Â Â Â Â Â Â Â 8151
- Interest—free advances from the Government of Canada
- Â Â Â Â Â Â Â Â 8153
- Payments to provinces
- Â Â Â Â Â Â Â Â 8154
- Repayment of advances to the Government of Canada
- Â Â Â Â Â Â 816
- Agricultural Commodities Stabilization Account
- Â Â Â Â Â Â Â Â 8161
- Receipts from participating provinces and producers
- Â Â Â Â Â Â Â Â 8167
- Payments to participating producers
- Â Â Â Â Â Â 817
- Goods and services tax (GST) refundable advance accounts on purchases
- Â Â Â Â Â Â Â Â 8171
- Payment of GST on purchases
- Â Â Â Â Â Â Â Â 8172
- Payment of QST on purchases
- Â Â Â Â Â Â Â Â 8173
- Reimbursement of QST by Revenu Québec
- Â Â Â Â Â Â 818
- Seized Property Proceeds Account
- Â Â Â Â Â Â Â Â 8181
- Proceeds from forfeited assets and fines
- Â Â Â Â Â Â Â Â 8184
- Payments of operating and other expenses
- Â Â Â Â Â Â Â Â 8186
- Payment of claims against the Crown and other expenses to outside parties
- Â Â Â Â Â Â Â Â 8187
- Payment of proceeds to other governments
- Â Â Â Â Â Â Â Â 8188
- Transfer of Net Proceeds to Other revenue
- Â Â Â Â Â Â 819
- New Parks and Historic Sites Account
- Â Â Â Â Â Â Â Â 8190
- Donations (unspecified)
- Â Â Â Â Â Â Â Â 8191
- Net proceeds from the sale of federal real property
- Â Â Â Â Â Â Â Â 8192
- Contributions from the Government of Canada
- Â Â Â Â Â Â Â Â 8194
- Other receipts
- Â Â Â Â Â Â Â Â 8195
- Disbursements to outside parties
- Â Â Â Â Â Â Â Â 8196
- Disbursements (internal to government)
- Â Â Â Â Â Â Â Â 8197
- Contributions to outside parties
- Â Â Â Â 82
- Consolidated deposit and trust accounts
- Â Â Â Â Â Â 820
- Gifts, donations and bequests accounts
- Â Â Â Â Â Â Â Â 8200
- Receipts
- Â Â Â Â Â Â Â Â 8201
- Payments
- Â Â Â Â Â Â 821
- Insurance accounts
- Â Â Â Â Â Â Â Â 8210
- Receipts
- Â Â Â Â Â Â Â Â 8211
- Transfers from budgetary appropriations
- Â Â Â Â Â Â Â Â 8215
- Payments
- Â Â Â Â Â Â 822
- Earmarked fees and levies
- Â Â Â Â Â Â Â Â 8220
- Receipts
- Â Â Â Â Â Â Â Â 8225
- Payments
- Â Â Â Â Â Â 829
- Other restricted accounts
- Â Â Â Â Â Â Â Â 8290
- Other receipts
- Â Â Â Â Â Â Â Â 8295
- Other payments
- Â Â Â Â 83
- Consolidation of appropriation—Appropriation dependent and enterprise Crown corporations
- Â Â Â Â Â Â 831
- Consolidation of appropriation—Appropriation dependent and enterprise Crown corporations
- Â Â Â Â Â Â Â Â 8300
- Accumulated deficit/surplus brought forward—Consolidation of all Crown corporations
- Â Â Â Â Â Â Â Â 8312
- Gain/Loss for the year—Enterprises Crown Corporations
- Â Â Â Â Â Â Â Â 8313
- Other adjustments
- Â Â Â Â Â Â 832
- Allowance for employee benefits
- Â Â Â Â Â Â Â Â 8321
- Net change in allowance—Employee benefit
- Â Â Â Â Â Â 833
- Revenue and expenditures
- Â Â Â Â Â Â Â Â 8339
- Expenses—Other
- Â Â Â Â Â Â 834
- Cash balances
- Â Â Â Â Â Â Â Â 8340
- Net change—Cash in transit
- Â Â Â Â Â Â 835
- Accounts receivable of appropriation—dependant Crown corporations (with outside parties)
- Â Â Â Â Â Â Â Â 8350
- Net Change—Accounts receivable Note 2
- Â Â Â Â Â Â 836
- Loans, Investments and Advances by ADCC'S (With outside parties)
- Â Â Â Â Â Â Â Â 8360
- Net change—Loans, investment and advances by appropriation—dependant Crown corporations Note 2
- Â Â Â Â Â Â 837
- Accounts payable of appropriation—dependant Crown corporations (with outside parties)
- Â Â Â Â Â Â Â Â 8371
- Net change—Other liabilities ADCC Note 2
- Â Â Â Â Â Â 838
- Borrowings of appropriation dependant Crown corporations (with outside parties)
- Â Â Â Â Â Â Â Â 8380
- Net change—Other liabilities appropriation—dependent Crown corporations borrowings Note 2
- Â Â Â Â 84
- Government elimination of inter—entity transactions and balances consolidation of appropriation—dependent Crown corporations
- Â Â Â Â Â Â 840
- Government elimination of inter—entity revenue and expenditure transactions
- Â Â Â Â Â Â Â Â 8400
- Other revenue—Return on investments Note 1
- Â Â Â Â Â Â Â Â 8402
- Other revenue Note 1
- Â Â Â Â Â Â Â Â 8419
- Expenses—Other elimination inter—entity transactions Note 1
- Â Â Â Â Â Â 842
- Government elimination of inter—entity liability balances
- Â Â Â Â Â Â Â Â 8422
- Unmatured debt held by appropriation—dependant Crown corporations Note 1
- Â Â Â Â Â Â Â Â 8425
- Specified purpose accounts—Due to appropriation—dependant Crown corporations Note 1
- Â Â Â Â Â Â 844
- Government elimination of inter—entity asset balances
- Â Â Â Â Â Â Â Â 8440
- Elimination of inter—entity loans, investments or advances in ADCC Note 1
- Â Â Â Â Â Â Â Â 8443
- Allowance for valuation of assets and liabilities Note 1
- Â Â 9
- Identification of partnering department for interdepartmental transactions
- Â Â Â Â 9DDD
- Interdepartmental settlement Note 1
Footnotes
- Footnote 1
-
This object should only have an "I" indicator in the line of coding.
- Footnote 2
-
This object should only have an "E" indicator in the line of coding.
- Footnote 3
- Date modified: