Chart of accounts (COA) Canada 2010 - Non-financial industries - Income statement - Supplementary accounts
5 - Expenses
Expenses are decreases in economic resources, either by way of outflows or reductions of assets or incurrence of liabilities, resulting from entity's ordinary revenue generating or service delivery activities.
| Code | Supplementary accounts |
|---|---|
| 5.1.2.15.03 | Provisions for estimated liabilities |
| 5.1.2.15.04 | Provisions for fixed asset removal costs and site restoration |
| 5.1.2.15.05 | Grants in lieu of taxes |
| 5.1.2.15.06 | Cost of sales |
| 5.1.2.15.07 | Exploration and development cost expensed |
| 5.1.2.15.08 | Software cost expensed |
| 5.1.2.15.09 | Hedging gains and losses - if included in interest expense |
| 5.1.2.15.10 | Pension costs (defined benefit plans) |
| 5.1.2.15.11 | Regular cash contributions made to the pension plan during the period |
| 5.1.2.15.12 | Special cash contributions made to the pension plan to eliminate the plan deficit |
| 5.2.1.1.3.1 | Interest expense on short-term notes to non-affiliated government |
| 5.2.1.1.3.2 | Interest expense on short-term notes to non-affiliated government business enterprise |
| 5.2.1.1.3.3 | Interest expense on short-term notes to others |
| 5.2.1.1.4.1 | Interest expense on other short-term debt to non-affiliated government |
| 5.2.1.1.4.2 | Interest expense on other short-term debt to non-affiliated government business enterprise |
| 5.2.1.1.4.3 | Interest expense on other short-term debt to others |
| 5.2.1.1.5 | Interest expense on short-term debt owing to parent, subsidiaries and affiliates |
| 5.2.1.2.2.1 | Interest expense on bonds and debentures to non-affiliated government |
| 5.2.1.2.2.2 | Interest expense on bonds and debentures to non-affiliated government business enterprise |
| 5.2.1.2.2.3 | Interest expense on bonds and debentures to others |
| 5.2.1.2.7 | Interest paid to affiliates, long-term |
| 5.2.1.2.7.1 | Interest paid to affiliated government, long-term |
| 5.2.1.2.7.2 | Interest paid to affiliated government business enterprise, long-term |
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