Adult Correctional Services (ACS)

Operating expense of correctional services, type

Operating expense refers to all expenses, other than financing expenses and income taxes, incurred in the normal course of business, including cost of goods sold, selling and administrative expenses and all other operating expenses.

Correctional services refers to a program with two main goals:

1. To ensure community safety by detaining or otherwise managing those who may have harmed other people's interests.

2. To help offenders safely and successfully reintegrate into the community.

These programs consist of custodial services (e.g. sentenced custody and remand) and community supervision services (e.g. probation and parole).

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

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