Canadian Civil Aviation - Balance sheet - Statement 20 (I, II, III)

For Information onlyThis is an electronic survey example for information purposes only. This is not a working questionnaire.



The survey collects both financial data (balance sheet, revenue and expenses statement) and operating data (hours flown, passenger- kilometers, goods tonne-kilometers, etc) from the Canadian air transport industry.


Collected under the authority of the Statistics Act - Statutes of Canada 1985, Chapter S19 and the Canada Transportation Act, Section 50.

Reporting instructions

Statement 20 is to be filed by every air carrier. The filing is annual and the statement should be completed and returned by March 31.


Current assets - includes cash, special deposits (i.e. deposits for payment of current obligations (not more than one year)), notes and accounts receivable

Investments and special funds - includes investments in associated companies, other investments and special funds

Deferred charges - includes long term prepayments, unamortized discount and expense on debt, property acquisition adjustment, other intangibles and other deferred charges

Current liabilities - includes current notes payable, accounts payable general, collections as agents (traffic and other), associated companies and/or shareholders, current portion of long term debt, current obligations under capital lease, accrued salaries and wages, accrued taxes, dividends payable, air travel plan liability, unearned transportation revenue, and other current liabilities

General information

Report the following information.

  • 1: Carrier
  • 2: Carrier code
  • 3: Year



  • 10: Current assets
  • 20: Investments and special funds

Property and equipment (level I)

  • 30: Operating - flight equipment
  • 40: Less: accumulated depreciation
  • 50: Operating - ground property and equipment
  • 60: Less: accumulated depreciation
  • 70: Operating under capital lease - flight equipment
  • 80: Less: accumulated depreciation
  • 90: Operating under capital lease - ground property and equipment
  • 100: Less: accumulated depreciation

Property and equipment (levels II and III)

  • 110: Operating property and equipment
  • 120: Less: accumulated depreciation
  • 130: Operating equipment under capital lease
  • 140: Less: accumulated amortization
  • 150: Non-operating property and equipment
  • 160: Less: accumulated depreciation
  • 170: Deferred charges

180: Total assets

Liabilities and capital


  • 190: Current liabilities
  • 200: Advances from associated companies and/or shareholders
  • 210: Long term debt and other non-current liabilities
  • 220: Non-current obligations under capital lease
  • 230: Deferred income taxes
  • 240: Other deferred credits
  • 250: Provisions for major overhauls
  • 260: Other provisions

Shareholders equity (incorporated carriers)

  • 270: Capital stock
  • 280: Other paid-in-capital
  • 290: Retained earnings
  • 300: Reserves

Proprietorship or partnership accounts

  • 310: Balance year-end

320: Total liabilities and capital

Date modified: