Canadian Government Finance Statistics

Expense of institutional unit, category

Expense refers to the decrease in economic benefits or service potential, during the reporting period, in the form of outflows or consumption of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to owners.

Institutional unit refers to an economic entity that is capable, in its own right, of owning assets, incurring liabilities, and engaging in economic activities and in transactions with other entities. There is a hierarchical relationship between institutional units and establishments. An institutional unit contains one or more entire establishment(s); an establishment belongs to one and only one institutional unit. There are two main types of units in the real world that may qualify as institutional units, namely persons or groups of persons in the form of households, and legal or social entities.

The data for this variable are reported using the following classifications and/or lists:

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