Chart of accounts (COA) Canada 2006 - Income statement - Gains/Losses, Corporate Taxes and Other Items
- 6 - Gains/Losses, Corporate Taxes and Other Items
- 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)
- 6.3.2.1 - Equity in Net Income/Loss of Unconsolidated Subsidiaries and Affiliates
- 6.3.2.1.1 - Equity in Net Income/Loss of Unconsolidated Canadian Subsidiaries and Affiliates
- 6.3.2.1.2 - Equity in Net Income/Loss of Unconsolidated Foreign Subsidiaries and Affiliates
- 6.3.2.2 - Equity in Net Income/Loss of Partnerships and Joint Ventures
- 6.3.2.2.1 - Equity in Net Income/Loss of Canadian Partnerships and Joint Ventures
- 6.3.2.2.2 - Equity in Net Income/Loss of Foreign Partnerships and Joint Ventures
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