Chart of accounts (COA) Canada 2006 - Income statement - Revenue
- 4 - Revenue
- 4.1 - Operating Revenue
- 4.1.1 - Sales of Goods and Services
- 4.1.1.1 - Sales of Goods
- 4.1.1.1.1 - Sales of Goods Purchased for Resale
- 4.1.1.1.1.1 - In same Condition as Purchased
- 4.1.1.1.1.1.1 - Retailing Activities
- 4.1.1.1.1.1.2 - Wholesaling, Manufacturing Activities
- 4.1.1.1.1.2 - Reconditioned and Used Goods
- 4.1.1.1.2 - Sales of Goods Produced
- 4.1.1.1.2.1 - Sales of Goods Manufactured
- 4.1.1.1.2.1.1 - Sales of Goods Manufactured, Recognized for a Portion only of a Long-term Contract (Progress Billing)
- 4.1.1.1.2.1.2 - Sales of Goods Manufactured, Other
- 4.1.1.1.2.2 - Sales of Logs and Wood Residue
- 4.1.1.2 - Sales of Services
- 4.1.1.2.1 - Commissions and Fees
- 4.1.1.2.1.1 - Real Estate Transactions
- 4.1.1.2.1.3 - Sales of Merchandise on Account of Others
- 4.1.1.2.1.4 - Other Commission and Fees
- 4.1.1.2.2 - Rental and Leasing Revenue
- 4.1.1.2.2.1 - Real Estate Rental Revenue
- 4.1.1.2.2.1.1 - Residential Rental Revenue
- 4.1.1.2.2.1.1.1 - Residential - Producing Assets
- 4.1.1.2.2.1.1.2 - Residential - Non-producing Assets
- 4.1.1.2.2.1.2 - Non-residential Rental Revenue
- 4.1.1.2.2.1.2.1 - Non-residential - Producing Assets
- 4.1.1.2.2.1.2.2 - Non-residential - Non-producing Assets
- 4.1.1.2.2.1.3 - Other Real Estate Rental Revenue
- 4.1.1.2.2.1.3.1 - Other Real Estate - Producing Assets
- 4.1.1.2.2.1.3.2 - Other Real Estate - Non-producing Assets
- 4.1.1.2.2.2 - Other Rental and Leasing Revenue
- 4.1.1.2.2.2.1 - Producing Assets
- 4.1.1.2.2.2.2 - Non-producing Assets
- 4.1.1.2.3 - Sales of Services Excluding Commission & Rental
- 4.1.1.2.3.1 - Consulting Services
- 4.1.1.2.3.2 - Accounting Fees
- 4.1.1.2.3.6 - Repair and Maintenance
- 4.1.1.2.3.6.1 - Repair Work
- 4.1.1.2.3.6.2 - Manufacturing Service Fee and/or Custom Work
- 4.1.1.2.3.6.3 - Other Repair and Maintenance
- 4.1.1.2.3.7 - Other Sales of Services
- 4.1.1.2.3.7.1 - Gifts
- 4.1.1.2.3.7.2 - All Other Sales of Services, Excluding Gifts
- 4.1.3 - Other Operating Revenue
- 4.1.3.1 - Subsidies and Grants
- 4.1.3.1.1 - Subsidies
- 4.1.3.1.2 - Grants
- 4.1.3.2 - Royalties and Franchise Fees Revenue
- 4.1.3.2.1 - Royalties
- 4.1.3.2.1.1 - Royalty Income on Non-resource Properties
- 4.1.3.2.1.2 - Royalty Income on Resource Properties
- 4.1.3.2.2 - Franchise Fees
- 4.1.3.3 - All Other Operating Revenue
- 4.1.3.3.1 - Intracompany revenue eliminated on consolidation, including transfers between other business units
- 4.1.3.3.1.1 - Sales of Goods Manufactured and/or assembled by this business unit or other business units and transferred to this head office for sale to external clients
- 4.1.3.3.1.2 - Management Fees from Transactions with Internal Clients
- 4.1.3.3.1.3 - All Other Internal Transfers of Materials
- 4.1.3.3.1.4 - Repair Work Done on Materials and Products Owned by other Business Units
- 4.1.3.3.1.5 - Custom Work Done for Other Business Units
- 4.1.3.3.1.6 - All Other Internal Charges for Services
- 4.1.3.3.2 - All Other
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