Expense of establishment (manufacturing)


Expense refers to the decrease in economic benefits or service potential, during the reporting period, in the form of outflows or consumption of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to owners.

Establishment (manufacturing) refers to business locations which perform manufacturing activities and normally corresponds to a plant, factory or mill; they exclude sales offices and warehouses which support manufacturing activities.


  • Canadian dollar at current prices May 12, 2003 to current


Relation to previous version

  • Expense of establishment (manufacturing) May 11, 2016 to current

    This is the current version.

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