Chart of accounts (COA) Canada 2002 - Income statement - Gains/Losses and Other Items

6 - Gains/Losses and Other Items

Chart of accounts (COA) Canada 2002 - Income statement - Gains/Losses and Other Items - Classification structure
Code	Title
6.1Gains/Losses on the Sale of Capital Assets	Gains/Losses on the Sale of Capital Assets
6.2Unrealized Gains/Losses (asset revaluations and write-offs)	Unrealized Gains/Losses (asset revaluations and write-offs)
6.3	Gains/Losses on the Translation of Foreign Currency
6.4Extraordinary Gains/Losses and Unusual Items	Extraordinary Gains/Losses and Unusual Items
6.5	Minority Shareholders' Portion of Net Income/Loss of Consolidated Subsidiaries and Affiliates
6.6Net Income/Loss of Unconsolidated Subsidiaries and Affiliates (Equity Method)	Net Income/Loss of Unconsolidated Subsidiaries and Affiliates (Equity Method)