Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Supplementary accounts

S.1 - Assets

Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Supplementary accounts - Classification structure
Code Supplementary accounts
S.1.1.01 Accounts Receivable
S.1.1.01.1 Canadian
S.1.1.01.1.1 Affiliates
S.1.1.01.1.2 Non-Affiliates
S.1.1.01.2 Foreign
S.1.1.01.2.1 Affiliates
S.1.1.01.2.2 Non-Affiliates
S.1.1.02 Trade Accounts
S.1.1.02.1 Canadian
S.1.1.02.1.1 Affiliates
S.1.1.02.1.2 Non-Affiliates
S.1.1.02.2 Foreign
S.1.1.02.2.1 Affiliates
S.1.1.02.2.2 Non-Affiliates
S.1.1.03 Rent & Operating Lease Receivable
S.1.1.03.1 Canadian
S.1.1.03.1.1 Affiliates
S.1.1.03.1.2 Non-Affiliates
S.1.1.03.2 Foreign
S.1.1.03.2.1 Affiliates
S.1.1.03.2.2 Non-Affiliates
S.1.1.04 Finance Lease Receivable
S.1.1.04.1 Canadian
S.1.1.04.1.1 Affiliates
S.1.1.04.1.2 Non-Affiliates
S.1.1.04.2 Foreign
S.1.1.04.2.1 Affiliates
S.1.1.04.2.2 Non-Affiliates
S.1.1.05 Accrued Interest Receivable & Other Accrued Investment Income (non-affiliates)
S.1.1.05.1 Canadian
S.1.1.05.2 Foreign
S.1.1.06 Other Accounts Receivable & Accruals (non-affiliates)
S.1.1.06.1 Canadian
S.1.1.06.2 Foreign
S.1.1.07 Finance Receivable (non-affiliates)
S.1.1.07.1 Canadian
S.1.1.07.2 Foreign
S.1.1.08 Notes Receivable (non-affiliates)
S.1.1.08.1 Canadian
S.1.1.08.2 Foreign
S.1.1.09 Other Investments and claims on affiliates, directors, officers and shareholders
S.1.1.09.1 With Canadian Residents
S.1.1.09.2 With Non-Residents
S.1.1.10 Derivative Assets
S.1.1.10.1 Derivative Contracts, Options
S.1.1.10.1.1 Options, Stock Options - With Resident Counterparties
S.1.1.10.1.2 Options, Stock Options - With Non-Resident Counterparties
S.1.1.10.2 Options, Other Options and Warrants
S.1.1.10.2.1 Options, Other Options and Warrants - With Resident Counterparties
S.1.1.10.2.2 Options, Other Options and Warrants - With Non-Resident Counterparties
S.1.1.10.3 Derivative Contracts, Futures
S.1.1.10.3.1 Derivative Contracts, Futures - With Resident Counterparties
S.1.1.10.3.2 Derivative Contracts, Futures -With Non- Resident Counterparties
S.1.1.10.4 Derivative Contracts, Forwards, Currency Forwards
S.1.1.10.4.1 Forwards, Currency Forwards - With Resident Counterparties
S.1.1.10.4.2 Forwards, Currency Forwards -With Non- Resident Counterparties
S.1.1.10.5 Derivative Contracts, Forwards, Other Forward Contracts
S.1.1.10.5.1 Forwards, Other Forward Contracts - With Resident Countepartie
S.1.1.10.5.2 Forwards, Other Forward Contracts - With Non-Resident Counterparties
S.1.1.10.6 Derivative Contracts, Swaps
S.1.1.10.6.1 Swaps, Interest Rate Swaps - With Resident Counterparties
S.1.1.10.6.2 Swaps, Interest Rate Swaps - With Non-Resident Counterparties
S.1.1.10.6.3 Swaps, Forward Rate Agreements - With Resident Counterparties
S.1.1.10.6.4 Swaps, Forward Rate Agreements - With Non-Resident Counterparties
S.1.2 Capital Assets
S.1.2.1.1.0 Operating Flight Equipment
S.1.2.1.1.1 Operating Flight Equipment - Accumulated Amotization
S.1.2.1.2.0 Operating Ground Property Equipment
S.1.2.1.2.1 Operating Ground Property Equipment -Accumulated Amortization
S.1.2.1.3.0 Operating Flight Equipment - Capital Lease
S.1.2.1.3.1 Operating Flight Equipment - Capital Lease - Accumulated Amortization
S.1.2.1.4.0 Operating Ground Property Equipment - Capital Lease
S.1.2.1.4.1 Operating Ground Property Equipment - Capital Lease - Accumulated Amortization
S.1.2.2.1.0 Buildings - Agricultural Homes
S.1.2.2.1.1 Buildings - Agricultural Homes - Accumulated Amortization
S.1.2.2.2.0 Buildings - Agricultural Service Buildings
S.1.2.2.2.1 Buildings - Agricultural Service Buildings - Accumulated Amotization
S.1.2.3 Land and depreciable assets
S.1.2.3.1.0 For own use
S.1.2.3.1.1 Gross
S.1.2.3.2.0 For income
S.1.2.3.2.1 Accumulated Amortization
S.1.3 Goods Inventories (net of reserves)
S.1.3.1 Manufacturing Inventories (net of reserves)
S.1.3.2 Goods for Sale Inventory (net of reserves)
S.1.7 Total Current assets
Report a problem on this page

Is something not working? Is there information outdated? Can't find what you're looking for?

Please contact us and let us know how we can help you.

Privacy notice

Date modified: