Canadian Government Finance Statistics (CGFS) 2014 Version 1.0
- 2 - Expense
- 29 - Non expense items
- 291 - Cost of non-produced assets sold
- 292 - Revenue netted against expenditures
- 292.1 - Sales of goods and services revenue netted against expenditures
- 292.2 - Transfers from government unit netted against expenditures
- 292.3 - Other revenue netted against expenditures
- 293 - Revenue refunds presented as expenditures
- 294 - Other economic flows
- 294.1 - Bad debt expense
- 294.2 - Depletion charges
- 294.3 - Holding losses
- 294.4 - Write-down/Impairment
- 295 - Purchase of capital assets
- 296 - Provisions
- 296.1 - Amounts provided during the current quarter for future losses on investments, loans and other assets
- 296.2 - Loan loss provision (Lending and leasing institutions only)
- 296.3 - Provisions for estimated liabilities
- 296.4 - Provisions for fixed asset removal costs and site restoration
- 297 - Deferred charges
- 297.1 - Deferred charges amortization expense
- 297.2 - Amortization of regulatory assets/liabilities
- 297.3 - Amortization of deferred exploration and development charges expense
- 297.4 - Deferred income taxes
- 298 - Non relevant expense of insurers
- 298.1 - Normal increase (decrease) in actuarial liabilities before deductions of deferred policy acquisition expenses
- 298.2 - Estimated increase (decrease) in provision
- 299 - Internal or non expenses
- 299.1 - Internal expenses
- 299.2 - Non expenses items n.e.c.
- 299.3 - School Generated Funds expenses
- 2 - Expense
- 29 - Non expense items
- 291 - Cost of non-produced assets sold
- 292 - Revenue netted against expenditures
- 292.1 - Sales of goods and services revenue netted against expenditures
- 292.2 - Transfers from government unit netted against expenditures
- 292.3 - Other revenue netted against expenditures
- 293 - Revenue refunds presented as expenditures
- 294 - Other economic flows
- 294.1 - Bad debt expense
- 294.2 - Depletion charges
- 294.3 - Holding losses
- 294.4 - Write-down/Impairment
- 295 - Purchase of capital assets
- 296 - Provisions
- 296.1 - Amounts provided during the current quarter for future losses on investments, loans and other assets
- 296.2 - Loan loss provision (Lending and leasing institutions only)
- 296.3 - Provisions for estimated liabilities
- 296.4 - Provisions for fixed asset removal costs and site restoration
- 297 - Deferred charges
- 297.1 - Deferred charges amortization expense
- 297.2 - Amortization of regulatory assets/liabilities
- 297.3 - Amortization of deferred exploration and development charges expense
- 297.4 - Deferred income taxes
- 298 - Non relevant expense of insurers
- 298.1 - Normal increase (decrease) in actuarial liabilities before deductions of deferred policy acquisition expenses
- 298.2 - Estimated increase (decrease) in provision
- 299 - Internal or non expenses
- 299.1 - Internal expenses
- 299.2 - Non expenses items n.e.c.
- 299.3 - School Generated Funds expenses
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