Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Summary level

1 - Assets

Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Summary level - Classification structure
Code Title
1.1 Financial Assets
1.1.1 Cash, Deposits and Official International Reserves Cash in Canadian Currency Demand Deposits / Notice Deposits in Deposit Accepting Institutions Term Deposits - under 90 days Other Cash Equivalents Other Current Cash Accounts (including Restricted Cash)
1.1.2 Accounts Receivable - Net Accounts Receivable and Accrued Revenue - Gross Allowance for Doubtful Accounts
1.1.3 Investments in Affiliates Investments in Canadian Affiliates, Equity Investment in Corporations, including cost of shares Investments in Foreign Affiliates, Equity investment in Corporations, including cost of shares Loans, Notes, Accounts, Bonds, Mortgages and Other Investments
1.1.4 Investments in Non-Affiliates (Portfolio Securities) Investments in Canadian Debt Instruments (Non-Affiliated) Investments in Canadian Equity Instruments (Non-Affiliated) Investments in Foreign Non-Affiliates
1.1.5 Mortgage Loans to Non-Affiliates Mortgage Loans to Non-Affiliates, Secured by Property in Canada Mortgage Loans to Non-Affiliates, Secured by Property outside of Canada
1.1.6 Non-Mortgage Loans to Non-Affiliates Non-Mortgage Loans made by Enterprises in Non-Financial Industries Allowance for Losses on Non-Mortgage Loans
1.1.7 Derivative Assets Derivative Assets With Resident Counterparties Derivative Assets With Non-Resident Counterparties
1.2 Tangible Assets
1.2.1 Inventories Goods Inventories Part and Supplies Inventories Real Estate Held or being Developed for Sale
1.2.2 Allowance for Obsolescence and decline in Value
1.2.3 Breeding Livestock
1.2.4 Capital Assets Fixed Assets - Net Depletable Assets - Net Repossessed Assets Held for Sale
1.3 Deferred Charges and Intangible Assets
1.3.1 Deferred Charges and Prepaid Expenses Deferred Charges - Net Prepaid Expenses
1.3.2 Intangible Assets - Net Goodwill - Net Software Database Excess of Purchase Price of Consolidated Subsidiary Shares Patents, Trademarks and Copyrights - Net Other Intangibles
1.4 Other Assets
1.4.1 Pensions
1.4.2 All Other Assets Other Deposits All Other Assets, except Other Deposits
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