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

5 - Expenses

Chart of accounts (COA) Canada 2006 - Income statement - Summary level - Classification structure
Code Title
5.1 Operating Expenses (Including Cost of Goods Sold)
5.1.1 Cost of Goods Sold
5.1.1.1 Opening Inventories
5.1.1.2 Purchases and Costs Chargeable to Cost of Sales
5.1.1.3 Closing Inventories
5.1.2 Operating Expenses Not Included in Cost of Goods Sold
5.1.2.1 Labour Expenses
5.1.2.1.1 Salaries, Wages and Commissions
5.1.2.1.2 Employee Benefits
5.1.2.2 Expenses Other than Labour
5.1.2.2.01 Depreciation, Depletion and Amortization Expenses
5.1.2.2.02 Energy (Including Vehicle Fuel), Water and Telephone/Telecommunication Expenses
5.1.2.2.03 Indirect Taxes and Licences & Permits
5.1.2.2.04 Sub-contracts
5.1.2.2.05 Exploration and Development Expenses
5.1.2.2.06 Royalties and Franchise Fees Expenses
5.1.2.2.07 Purchased Materials, Supplies and Services
5.1.2.2.10 All Other Operating Expenses
5.2 Non-Operating Expenses
5.2.1 Interest Expenses
5.2.1.1 Interest Expenses on Short-Term Debt
5.2.1.2 Interest Expenses on Long-Term Debt
5.2.2 Other Non-operating Expenses
Date modified: