Chart of accounts (COA) Canada 2010 - Non-financial industries - Income statement - Supplementary accounts
4 - Revenue
Revenues are increases in economic resources, either by way of inflows or enhancements of assets or reductions of liabilities, resulting from the ordinary activities of an entity. Revenues of entities normally arise from the distribution, delivery and production of goods, the rendering of services or the use by others of entity resources yielding rent, interest, royalties or dividends.
| Code | Supplementary accounts |
|---|---|
| 4.1.01.1.3 | Sales of goods to affiliated government |
| 4.1.01.1.4 | Sales of goods to affiliated government business enterprise |
| 4.1.01.1.5 | Sales of goods to non-affiliated government |
| 4.1.01.1.6 | Sales of goods to non-affiliated government business enterprise |
| 4.1.01.1.7 | Sales of goods to others |
| 4.1.01.2.7.1 | Sales of services to affiliated government |
| 4.1.01.2.7.2 | Sales of services to affiliated government business enterprise |
| 4.1.01.2.7.3 | Sales of services to non-affiliated government |
| 4.1.01.2.7.4 | Sales of services to non-affiliated government business enterprise |
| 4.1.01.2.7.5 | Sales of services to others |
| 4.1.10.1.1.1 | Subsidies from government |
| 4.1.10.1.1.1.1 | Subsidies from government, federal |
| 4.1.10.1.1.1.2 | Subsidies from government, provincial |
| 4.1.10.1.1.1.3 | Subsidies from government, local |
| 4.1.10.1.1.1.4 | Subsidies from government, first nations |
| 4.1.10.1.1.2 | Subsidies from government business enterprises |
| 4.2.1.3 | Dividends from affiliated government business enterprises |
| 4.2.1.4 | Dividends from others |
| 4.2.2.3 | Bond and debenture interest |
| 4.2.2.3.1 | Bond and debenture interest from affiliated government |
| 4.2.2.3.2 | Bond and debenture interest from affiliated government business enterprise |
| 4.2.2.3.3 | Bond and debenture interest from affiliated universities and colleges and hospitals |
| 4.2.2.3.4 | Bond and debenture interest from non-affiliated government |
| 4.2.2.3.4.1 | Bond and debenture interest from non-affiliated government, federal |
| 4.2.2.3.4.2 | Bond and debenture interest from non-affiliated government, provincial |
| 4.2.2.3.4.3 | Bond and debenture interest from non-affiliated government, local |
| 4.2.2.3.4.4 | Bond and debenture interest from non-affiliated government, first nations |
| 4.2.2.3.5 | Bond and debenture interest from non-affiliated government business enterprise |
| 4.2.2.3.5.1 | Bond and debenture interest from non-affiliated government business enterprise, federal |
| 4.2.2.3.5.2 | Bond and debenture interest from non-affiliated government business enterprise, provincial |
| 4.2.2.3.5.3 | Bond and debenture interest from non-affiliated government business enterprise, local |
| 4.2.2.3.5.4 | Bond and debenture interest from non-affiliated government business enterprise, first nations |
| 4.2.2.3.6 | Bond and debenture interest from non-affiliated universities and colleges and hospitals |
| 4.2.2.3.7 | Bond and debenture interest from others |
| 4.2.2.3.7.1 | Coupon interest income and amortization of discounts on strip bonds and zero coupon-based bonds |
| 4.2.2.3.7.2 | Amortization of premiums and discounts |
| 4.2.2.4 | Mortgage interest |
| 4.2.2.4.1 | Mortgage interest from affiliated government |
| 4.2.2.4.2 | Mortgage interest from affiliated government business enterprise |
| 4.2.2.4.3 | Mortgage interest from non-affiliated government |
| 4.2.2.4.3.1 | Mortgage interest from non-affiliated government, federal |
| 4.2.2.4.3.2 | Mortgage interest from non-affiliated government, provincial |
| 4.2.2.4.3.3 | Mortgage interest from non-affiliated government, local |
| 4.2.2.4.3.4 | Mortgage interest from non-affiliated government, first nations |
| 4.2.2.4.4 | Mortgage interest from non-affiliated government business enterprise |
| 4.2.2.4.4.1 | Mortgage interest from non-affiliated government business enterprise, federal |
| 4.2.2.4.4.2 | Mortgage interest from non-affiliated government business enterprise, provincial |
| 4.2.2.4.4.3 | Mortgage interest from non-affiliated government business enterprise, local |
| 4.2.2.4.4.4 | Mortgage interest from non-affiliated government business enterprise, first nations |
| 4.2.2.4.5 | Mortgage interest from others |
| 4.2.2.5 | Other interest income |
| 4.2.2.5.1 | Other interest from affiliated government |
| 4.2.2.5.2 | Other interest from affiliated government business enterprise |
| 4.2.2.5.3 | Other interest from non-affiliated government |
| 4.2.2.5.3.1 | Other interest from non-affiliated government, federal |
| 4.2.2.5.3.2 | Other interest from non-affiliated government, provincial |
| 4.2.2.5.3.3 | Other interest from non-affiliated government, local |
| 4.2.2.5.3.4 | Other interest from non-affiliated government, first nations |
| 4.2.2.5.4 | Other interest from non-affiliated government business enterprise |
| 4.2.2.5.4.1 | Other interest from non-affiliated government business enterprise, federal |
| 4.2.2.5.4.2 | Other interest from non-affiliated government business enterprise, provincial |
| 4.2.2.5.4.3 | Other interest from non-affiliated government business enterprise, local |
| 4.2.2.5.4.4 | Other interest from non-affiliated government business enterprise, first nations |
| 4.2.2.5.5 | Other interest from others |
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