Chart of accounts (COA) Canada 2006 - Income statement - Summary level
6 - Gains/Losses, Corporate Taxes and Other Items
Code | Title |
---|---|
6.1 | Gains/Losses |
6.1.1 | Gains/Losses on the Sale of Assets |
6.1.1.1 | Realized Gains /Losses - Capital Assets |
6.1.1.2 | Realized Gains / Losses - Investments |
6.1.1.3 | Realized Gains / Losses - Other Assets |
6.1.2 | Gains/Losses on the Translation of Foreign Currency |
6.1.3 | Unrealized Losses on Asset Revaluations (Including Write-downs and Write-offs) |
6.1.3.1 | Unrealized Losses - Capital Assets |
6.1.3.2 | Unrealized Losses - Investments |
6.1.3.3 | Unrealized Losses - Other Assets |
6.1.4 | "Gains on Settlement of Pension Obligation |
6.1.5 | Gains/Losses Related to Litigation Settlement |
6.1.6 | Gains/Losses on Derivative Instruments (Including Hedge Revaluations) |
6.2 | Corporate Income Tax |
6.2.1 | Current Income Tax |
6.2.2. | Deferred Income Tax |
6.2.3 | Provincial Mining and Logging Taxes |
6.3 | Other Items |
6.3.1 | Minority Shareholders' Portion of Net Income/Loss of Consolidated Subsidiaries and Affiliates |
6.3.2 | Net Income/Loss of Unconsolidated Subsidiaries, Affiliates, Partnerships and Joint Ventures (Equity Method) |
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