Chart of accounts (COA) Canada 2006 - Income statement - Summary level

4 - Revenue

Chart of accounts (COA) Canada 2006 - Income statement - Summary level - Classification structure
Code Title
4.1 Operating Revenue
4.1.1 Sales of Goods and Services
4.1.1.1 Sales of Goods
4.1.1.2 Sales of Services
4.1.3 Other Operating Revenue
4.1.3.1 Subsidies and Grants
4.1.3.2 Royalties and Franchise Fees Revenue
4.1.3.3 All Other Operating Revenue
4.2 Non-Operating Revenue
4.2.1 Dividends
4.2.1.1 Dividends from Canadian Corporations
4.2.1.2 Dividends from Foreign Corporations
4.2.2 Interest
4.2.2.1 Interest from Canadian Sources
4.2.2.2 Interest from Foreign Sources
4.2.3 Other Non-operating Revenue
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