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

6 - Gains/Losses, Corporate Taxes and Other Items

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