Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Assets
- 1 - Assets
- 1.1 - Financial Assets
- 1.1.1 - Cash, Deposits and Official International Reserves
- 1.1.1.1 - Cash in Canadian Currency
- 1.1.1.2 - Demand Deposits / Notice Deposits in Deposit Accepting Institutions
- 1.1.1.2.1 - Demand Deposits / Notice Deposits, in Canadian currency
- 1.1.1.2.1.1 - Demand Deposits / Notice Deposits, in Canadian currency, in Canadian Deposit -Taking Institutions
- 1.1.1.2.1.1.1 - Demand Deposits / Notice Deposits, in Canadian currency, in Chartered Banks in Canada
- 1.1.1.2.1.1.2 - Demand Deposits / Notice Deposits, in Canadian currency, in other Domestic Deposit-Taking Institutions
- 1.1.1.2.1.2 - Demand Deposits / Notice Deposits, in Canadian currency, in Central/Local Credit Unions
- 1.1.1.2.1.3 - Demand Deposits / Notice Deposits, in Canadian currency, in Foreign Financial Institutions
- 1.1.1.2.1.3.1 - Demand Deposits / Notice Deposits, in Canadian currency, in Foreign Branches of Canadian Chartered Banks
- 1.1.1.2.1.3.2 - Demand Deposits / Notice Deposits, in Canadian currency, in other Foreign Institutions
- 1.1.1.2.2 - Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency)
- 1.1.1.2.2.1 - Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Canadian Banks
- 1.1.1.2.2.2 - Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Foreign Financial Institutions
- 1.1.1.2.2.2.1 - Demand Deposits / Notice Deposits, in Foreign Currency (converted in Canadian Currency) in Foreign Branches of Chartered Banks
- 1.1.1.2.2.2.2 - Demand Deposits / Notice Deposits, in Foreign Currency (converted in Canadian Currency) in other Foreign Institutions
- 1.1.1.3 - Term Deposits - under 90 days
- 1.1.1.3.1 - Term Deposits, in Canadian currency
- 1.1.1.3.1.1 - Term Deposits, in Canadian currency, with Central Credit Unions
- 1.1.1.3.1.1.1 - Term Deposits, in Canadian currency, with Local Credit Unions
- 1.1.1.3.1.1.2 - Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada
- 1.1.1.3.1.1.2.1 - Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.1.3.1.1.2.2 - Other Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada
- 1.1.1.3.1.1.3 - Other Term Deposits, in Canadian currency
- 1.1.1.3.1.1.3.1 - Other Term Deposits, in Canadian currency, with Other Domestic Deposit-Taking Institutions
- 1.1.1.3.1.1.3.2 - Other Term Deposits, in Canadian currency, with Foreign Financial Institutions
- 1.1.1.3.1.1.3.2.1 - Other Term Deposits, in Canadian currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.1.3.1.1.3.2.2 - Other Term Deposits, in Canadian currency, with Other Foreign Institutions
- 1.1.1.3.2 - Term Deposits, in foreign currency (converted in Canadian currency)
- 1.1.1.3.2.1 - Term Deposits, in foreign currency, with Central Credit Unions
- 1.1.1.3.2.2 - Term Deposits, in foreign currency, with Local Credit Unions
- 1.1.1.3.2.3 - Term Deposits, in foreign currency, with Chartered Bank Branches in Canada
- 1.1.1.3.2.3.1 - Term Deposits, in foreign currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.1.3.2.3.2 - Other Term Deposits, in foreign currency, with Chartered Bank Branches in Canada
- 1.1.1.3.2.4 - Other Term Deposits, in foreign currency
- 1.1.1.3.2.4.1 - Other Term Deposits, in foreign currency, with other Domestic Deposit-Taking Institutions
- 1.1.1.3.2.4.2 - Other Term Deposits, in foreign currency, with Foreign Financial Institutions
- 1.1.1.3.2.4.2.1 - Other Term Deposits, in foreign currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.1.3.2.4.2.2 - Other Term Deposits, in foreign currency, with Other Foreign Institutions
- 1.1.1.4 - Other Cash Equivalents
- 1.1.1.4.1 - Treasury Bills and Canada Bills and Other Short Term Paper - under 90 days
- 1.1.1.4.1.1 - Treasury Bills and Canada Bills - Government of Canada Treasury Bills
- 1.1.1.4.1.2 - Treasury Bills and Canada Bills - Canada Bills
- 1.1.1.4.1.3 - Treasury Bills and Canada Bills - Provincial Treasury Bills
- 1.1.1.4.1.4 - Other Short Term Paper
- 1.1.1.4.1.5 - All Other Cash Equivalents
- 1.1.1.5 - Other Current Cash Accounts (including Restricted Cash)
- 1.1.2 - Accounts Receivable - Net
- 1.1.2.1 - Accounts Receivable and Accrued Revenue - Gross
- 1.1.2.1.1 - Trade Accounts Receivable
- 1.1.2.1.1.1 - Trade Accounts Receivable- Affiliates
- 1.1.2.1.1.2 - Trade Accounts Receivable, Non- Affiliates
- 1.1.2.1.2 - Rent and Operating Lease Receivable
- 1.1.2.1.2.1 - Rent and Operating Lease Receivable - Affiliates
- 1.1.2.1.2.2 - Rent and Operating Lease Receivable - Non-Affiliates
- 1.1.2.1.3 - Accrued Interest Receivable and other Accrued Investment Income (non-affiliates)
- 1.1.2.1.3.1 - Interest Receivable and Accrued
- 1.1.2.1.3.1.1 - Interest Receivable and Accrued on Marketable Securities
- 1.1.2.1.3.1.2 - Interest Receivable and Accrued on Loans and Accounts
- 1.1.2.1.3.1.3 - Interest Receivable and Accrued on all other Instruments
- 1.1.2.1.3.2 - Investment Income Receivable & Accrued
- 1.1.2.1.3.2.1 - Investment Income Receivable and Accrued on Marketable Securities
- 1.1.2.1.3.2.2 - Other Investment Income Receivable
- 1.1.2.1.3.3 - Other Accounts Receivables and Accruals (non-affiliates)
- 1.1.2.1.3.3.1 - Other Accounts Receivables and Accruals, Tax Receivable
- 1.1.2.1.3.3.1.1 - Tax Receivable, Assessed Tax Receivable
- 1.1.2.1.3.3.1.2 - Tax Receivable, Unassessed, Accrued Tax Receivable
- 1.1.2.1.3.3.2 - Other Accounts Receivable and Accruals, Holdbacks Receivable
- 1.1.2.1.3.3.3 - Other Accounts Receivable and Accruals, Employee Account Receivable
- 1.1.2.1.3.3.4 - Other Accounts Receivable and Accruals, Amounts Receivable from Members of Non-Profit Organizations
- 1.1.2.1.4 - Finance Receivable (non-affiliates)
- 1.1.2.1.5 - Notes Receivable (non-affiliates)
- 1.1.2.2 - Allowance for Doubtful Accounts
- 1.1.2.2.1 - Allowance for Doubtful Accounts, Trade Accounts Receivable
- 1.1.2.2.2 - Allowance for Doubtful Accounts, Rent and Lease Receivable
- 1.1.2.2.3 - Allowance for Doubtful Accounts, Other
- 1.1.2.2.3.1 - Allowance for Doubtful Accounts, Employee Account Receivable
- 1.1.2.2.3.2 - Other Allowance for Doubtful Accounts, Other
- 1.1.3 - Investments in Affiliates
- 1.1.3.1 - Investments in Canadian Affiliates, Equity Investment in Corporations, including cost of shares
- 1.1.3.1.1 - Equity Investment in Canadian Corporations, valued at cost of shares
- 1.1.3.1.2 - Equity Investment in Canadian Corporations, valued using Equity Method
- 1.1.3.1.2.1 - Equity Investment in Canadian Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.1.2.2 - Equity Investment in Canadian Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.2 - Investments in Foreign Affiliates, Equity investment in Corporations, including cost of shares
- 1.1.3.2.1 - Equity Investment in foreign Corporations, valued at Cost of Shares
- 1.1.3.2.2 - Equity Investment in foreign Corporations, valued using Equity Method
- 1.1.3.2.2.1 - Equity Investment in foreign Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.2.2.2 - Equity Investment in foreign Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.3 - Loans, Notes, Accounts, Bonds, Mortgages and Other Investments
- 1.1.3.3.1 - Due from Shareholders, Directors and Officers
- 1.1.3.3.1.1 - due from Individual Shareholder
- 1.1.3.3.1.1.1 - due from Individual Shareholder - Canadian
- 1.1.3.3.1.1.2 - due from Individual Shareholder - Foreign
- 1.1.3.3.1.2 - due from Corporate Shareholder
- 1.1.3.3.1.2.1 - due from Corporate Shareholder - Canadian
- 1.1.3.3.1.2.2 - due from Corporate Shareholder - Foreign
- 1.1.3.3.1.3 - due from Directors & Officers
- 1.1.3.3.1.3.1 - due from Directors & Officers - Canadian
- 1.1.3.3.1.3.2 - due from Directors & Officers - Foreign
- 1.1.3.3.2 - Investments, Loans, Advances, Mortgages, Notes, Bonds and other Claims to Corporate Affiliates and other Related Parties
- 1.1.3.3.2.1 - Demand Note due from Related Party
- 1.1.3.3.2.1.1 - Demand Note due from Related Party - Canadian
- 1.1.3.3.2.1.2 - Demand Note due from Related Party - Foreign
- 1.1.3.3.2.1.3 - Loan and Advance due from Related Party
- 1.1.3.3.2.1.3.1 - Loans and Advances due from Related Party - Canadian
- 1.1.3.3.2.1.3.2 - Loans and Advances due from Related Party - Foreign
- 1.1.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Affiliates
- 1.1.3.3.2.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.2.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.2.2.3 - Finance Receivable
- 1.1.3.3.2.3 - Mortgages and Bonds of Affiliates
- 1.1.3.3.3 - Investment, Loans, Advances and other Claims to in Joint Ventures and Partnerships
- 1.1.3.3.3.1 - Investment, Joint Ventures and Partnerships
- 1.1.3.3.3.1.1 - Investment in Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.2 - Investment in Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.1.3 - Loans due or Loans to Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.1 - Loans due or Loans to Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.2 - Loans due or Loans to Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.2 - Other Accounts Receivable Notes and Accruals
- 1.1.3.3.3.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.4 - Investment in Government Business Enterprises - Federal, Provincial & Municipal
- 1.1.3.3.4.1 - Investment in Government Business Enterprises - Equity Investment
- 1.1.3.3.4.1.1 - Investment in Government Business Enterprises - Equity Investment, cost of shares only
- 1.1.3.3.4.1.2 - Investment in Government Business Enterprises - Equity Investment, Accumulated Earnings less Dividends Received portion only
- 1.1.3.3.4.2 - Investment in Government Business Enterprises - Loans, Advances, Mortgages, Notes, Bonds and other Claims
- 1.1.3.3.5 - Investment in Net Assets of Canadian Corp's Unincorporated Branches/Offices Located outside Canada
- 1.1.4 - Investments in Non-Affiliates (Portfolio Securities)
- 1.1.4.1 - Investments in Canadian Debt Instruments (Non-Affiliated)
- 1.1.4.1.1 - Term Deposits, Treasury Bills and Canada Bills - over 89 days
- 1.1.4.1.1.1 - Treasury Bills and Canada Bills - over 89 days
- 1.1.4.1.1.1.1 - Treasury Bills and Canada Bills - Government of Canada Treasury Bills
- 1.1.4.1.1.1.2 - Treasury Bills and Canada Bills - Canada Bills
- 1.1.4.1.1.1.3 - Treasury Bills and Canada Bills - Provincial Treasury Bills
- 1.1.4.1.1.2 - Term Deposits - over 89 days
- 1.1.4.1.1.2.1 - Term Deposits, in Canadian Currency
- 1.1.4.1.1.2.1.1 - Term Deposits, in Canadian Currency, with Central Credit Unions
- 1.1.4.1.1.2.1.2 - Term Deposits, in Canadian Currency, with Local Credit Unions
- 1.1.4.1.1.2.1.3 - Term Deposits, in Canadian Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.1.3.1 - Term Deposits, in Canadian Currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.4.1.1.2.1.3.2 - Other Term Deposits, in Canadian Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.1.4 - Other Term Deposits, in Canadian Currency
- 1.1.4.1.1.2.1.4.1 - Other Term Deposits, in Canadian Currency, with Other Domestic Deposit-Taking Institutions
- 1.1.4.1.1.2.1.4.2 - Other Term Deposits, in Canadian Currency, with Foreign Financial Institutions
- 1.1.4.1.1.2.1.4.2.1 - Other Term Deposits, in Canadian Currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.4.1.1.2.1.4.2.2 - Other Term Deposits, in Canadian Currency, with Other Foreign Institutions
- 1.1.4.1.1.2.2 - Term Deposits, in Foreign Currency (converted in Canadian Currency)
- 1.1.4.1.1.2.2.1 - Term Deposits, in Foreign Currency, with Central Credit Unions
- 1.1.4.1.1.2.2.2 - Term Deposits, in Foreign Currency, with Local Credit Unions
- 1.1.4.1.1.2.2.3 - Term Deposits, in Foreign Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.2.3.1 - Term Deposits, in Foreign Currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.4.1.1.2.2.3.2 - Other Term Deposits, in Foreign Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.2.4 - Other Term Deposits, in Foreign Currency
- 1.1.4.1.1.2.2.4.1 - Other Term Deposits, in Foreign Currency, with other Domestic Deposit-Taking Institutions
- 1.1.4.1.1.2.2.4.2 - Other Term Deposits, in Foreign Currency, with Foreign Financial Institutions
- 1.1.4.1.1.2.2.4.2.1 - Other Term Deposits, in Foreign Currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.4.1.1.2.2.4.2.2 - Other Term Deposits, in Foreign Currency, with Other Foreign Institutions
- 1.1.4.1.2 - Other Short Term Investment - over 89 days
- 1.1.4.1.2.1 - Bankers Acceptances and Commercial Paper - over 89 days
- 1.1.4.1.2.1.1 - Canadian currency
- 1.1.4.1.2.1.2 - Foreign currency
- 1.1.4.1.2.2 - Finance Company Paper - over 89 days
- 1.1.4.1.2.2.1 - Finance Company Paper - Canadian Currency
- 1.1.4.1.2.2.2 - Finance Company Paper - Foreign Currency
- 1.1.4.1.2.3 - Asset Backed Securities and Mortgage Backed Securities
- 1.1.4.1.2.3.1 - Canadian Currency
- 1.1.4.1.2.3.2 - Foreign Currency
- 1.1.4.1.2.4 - Other Canadian Investment
- 1.1.4.1.3 - Bonds & Debentures
- 1.1.4.1.3.1 - Gov't of Canada Direct and federal GBE Debt, Other than T-Bills
- 1.1.4.1.3.1.1 - Government of Canada direct
- 1.1.4.1.3.1.1.1 - Canadian Currency
- 1.1.4.1.3.1.1.2 - Foreign Currency
- 1.1.4.1.3.1.2 - Federal GBE Debt
- 1.1.4.1.3.1.2.1 - Canadian Currency
- 1.1.4.1.3.1.2.2 - Foreign Currency
- 1.1.4.1.3.2 - Provincial and Municipal Direct and GBE Debt
- 1.1.4.1.3.2.1 - Provincial Direct & GBE Debt
- 1.1.4.1.3.2.1.1 - Canadian Currency
- 1.1.4.1.3.2.1.2 - Foreign Currency
- 1.1.4.1.3.2.2 - Municipal Direct and GBE Debt
- 1.1.4.1.3.2.2.1 - Canadian Currency
- 1.1.4.1.3.2.2.2 - Foreign Currency
- 1.1.4.1.3.2.3 - University & College Bonds
- 1.1.4.1.3.2.3.1 - Canadian Currency
- 1.1.4.1.3.2.3.2 - Foreign Currency
- 1.1.4.1.3.2.4 - Hospital Bonds
- 1.1.4.1.3.2.4.1 - Canadian Currency
- 1.1.4.1.3.2.4.2 - Foreign Currency
- 1.1.4.1.3.3 - Corporate Bonds and Debentures, and Other Debt Securities
- 1.1.4.1.3.3.1 - Mortgage backed securities
- 1.1.4.1.3.3.2 - Other asset backed securities
- 1.1.4.1.3.3.3 - Other corporate bonds
- 1.1.4.1.3.3.3.1 - Canadian Currency
- 1.1.4.1.3.3.3.2 - Foreign Currency
- 1.1.4.2 - Investments in Canadian Equity Instruments (Non-Affiliated)
- 1.1.4.2.1 - Corporate Share Capital & Other Equity Instrument
- 1.1.4.2.1.1 - Corporate Share Capital & Other Equity Instrument, - Preferred
- 1.1.4.2.1.2 - Corporate Share Capital & Other Equity Instrument, - Common
- 1.1.4.2.1.3 - Corporate Share Capital & Other Equity Instrument, - Investment Fund Share or Unit
- 1.1.4.2.1.3.1 - Open end - funds
- 1.1.4.2.1.3.2 - Closed end and other funds
- 1.1.4.2.1.4 - Corporate Share Capital & Other Equity Instrument, - Others
- 1.1.4.3 - Investments in Foreign Non-Affiliates
- 1.1.4.3.1 - Investments in foreign Non-Affiliates, Debt Instruments
- 1.1.4.3.1.1 - Investments in Foreign Non-Affiliates, Debt Instruments, Bonds and Debentures
- 1.1.4.3.1.2 - Investments in Foreign Non-Affiliates, Debt Instruments, Others
- 1.1.4.3.1.3 - Investments in Foreign Non-Affiliates, Short Term Bills and Notes
- 1.1.4.3.2 - Investments in Foreign Non-Affiliates, Equity Instruments
- 1.1.4.3.2.1 - Investments in Foreign Non-Affiliates, Corporate Shares
- 1.1.4.3.2.1.1 - Investments in Foreign Non-Affiliates, Corporate Shares - Preferred
- 1.1.4.3.2.1.2 - Investments in Foreign Non-affiliates, Corporate Shares - Common
- 1.1.4.3.2.2 - Investments in Foreign Non-Affiliates, Corporate Shares - Investment Fund Shares or Units
- 1.1.4.3.2.2.1 - Open end-funds
- 1.1.4.3.2.2.2 - Closed End and Other Funds
- 1.1.4.3.3 - Investments in Foreign Non-Affiliates, Other
- 1.1.5 - Mortgage Loans to Non-Affiliates
- 1.1.5.1 - Mortgage Loans to Non-Affiliates, Secured by Property in Canada
- 1.1.5.1.1 - Secured by Residential Property in Canada
- 1.1.5.1.1.1 - Secured by Residential Property in Canada, including principal residence and other property, to individuals
- 1.1.5.1.1.1.1 - NHA Single Dwellings
- 1.1.5.1.1.1.2 - NHA Multiple Dwellings
- 1.1.5.1.1.1.3 - Conventional Residential Single Dwellings
- 1.1.5.1.1.1.3.1 - Conventional Residential Single Dwellings - First Mortgage
- 1.1.5.1.1.1.3.2 - Conventional Residential Single Dwellings - Other than First Mortgage
- 1.1.5.1.1.1.4 - Conventional Residential Multiple Dwellings
- 1.1.5.1.1.1.4.1 - Principal residence
- 1.1.5.1.1.1.4.2 - Other residence
- 1.1.5.1.1.2 - Secured by Residential Property in Canada, to Corporations and Governments
- 1.1.5.1.1.2.1 - Single Dwellings
- 1.1.5.1.1.2.2 - Multiple Dwellings
- 1.1.5.1.2 - Secured by Non-Residential Property in Canada
- 1.1.5.1.2.1 - Commercial Buildings
- 1.1.5.1.2.2 - Undeveloped Real Estate
- 1.1.5.1.2.3 - Other Property
- 1.1.5.2 - Mortgage Loans to Non-Affiliates, Secured by Property outside of Canada
- 1.1.5.2.1 - Secured by Residential Property outside of Canada
- 1.1.5.2.2 - Secured by Non-Residential Property outside of Canada
- 1.1.5.3 - Allowance for Losses on Mortgage Loans
- 1.1.6 - Non-Mortgage Loans to Non-Affiliates
- 1.1.6.1 - Non-Mortgage Loans made by Enterprises in Non-Financial Industries
- 1.1.6.1.1 - Loans Receivable
- 1.1.6.1.2 - Finance Lease Contracts Receivable
- 1.1.6.1.2.1 - Finance Lease Contract Receivable - Affiliates
- 1.1.6.1.2.2 - Finance Lease Contract Receivable - Non-Affiliates
- 1.1.6.2 - Allowance for Losses on Non-Mortgage Loans
- 1.1.6.2.1 - Allowance for Losses, Loans
- 1.1.6.2.2 - Allowance for Doubtful Accounts, Capital/Financial Lease Contracts
- 1.1.7 - Derivative Assets
- 1.1.7.1 - Derivative Assets With Resident Counterparties
- 1.1.7.2 - Derivative Assets With Non-Resident Counterparties
- 1.2 - Tangible Assets
- 1.2.1 - Inventories
- 1.2.1.1 - Goods Inventories
- 1.2.1.1.1 - Manufacturing Inventories
- 1.2.1.1.1.1 - Manufacturing Inventories, Raw Material
- 1.2.1.1.1.2 - Manufacturing Inventories, Work in Progress
- 1.2.1.1.2 - Goods for Sale Inventory
- 1.2.1.1.2.1 - Goods for Sale Inventory, Manufacturing Finished Goods
- 1.2.1.1.2.2 - Goods for Sale Inventory, Goods Purchased for Resale
- 1.2.1.1.2.3 - Goods for Sale Inventory, Retail Trade
- 1.2.1.1.2.4 - Goods for Sale Inventory, Wholesale Trade
- 1.2.1.1.2.5 - Goods for Sale Inventory, Gold
- 1.2.1.1.2.6 - Goods for Sale Inventory, Other Non-Farm Inventories
- 1.2.1.1.2.7 - Goods for Sale Inventory, Farm Grain
- 1.2.1.1.2.8 - Goods for Sale Inventory, Farm Non-Grain Inventories
- 1.2.1.1.2.8.1 - Goods for Sale Inventory, Poultry & Market Livestock
- 1.2.1.1.2.8.2 - Goods for Sale Inventory, Crops other than Grains
- 1.2.1.1.2.8.3 - Goods for Sale Inventory, Inputs
- 1.2.1.2 - Part and Supplies Inventories
- 1.2.1.3 - Real Estate Held or being Developed for Sale
- 1.2.1.3.1 - Real Estate Held or being Developed for Sale, Residential
- 1.2.1.3.1.1 - Real Estate Held or being Developed for Sale - Land
- 1.2.1.3.1.2 - Real Estate Held or being Developed for Sale - Other Property
- 1.2.1.3.2 - Real Estate Held or being Developed for Sale, Non-Residential
- 1.2.1.3.2.1 - Real Estate Held or being Developed for Sale - Land
- 1.2.1.3.2.2 - Real Estate Held or being Developed for Sale - Other Property
- 1.2.2 - Allowance for Obsolescence and decline in Value
- 1.2.3 - Breeding Livestock
- 1.2.4 - Capital Assets
- 1.2.4.1 - Fixed Assets - Net
- 1.2.4.1.01 - Land
- 1.2.4.1.01.1 - Land - Residential
- 1.2.4.1.01.2 - Land - Non-Residential
- 1.2.4.1.02 - Buildings and Other Structures Under Construction
- 1.2.4.1.02.1 - Buildings under Construction - Residential
- 1.2.4.1.02.2 - Buildings under Construction - Non-Residential
- 1.2.4.1.02.3 - Other Structures Under Construction - Residential
- 1.2.4.1.02.4 - Other Structures Under Construction - Non-Residential
- 1.2.4.1.03 - Land Improvements
- 1.2.4.1.03.1 - Land Improvements - Residential
- 1.2.4.1.03.2 - Land Improvements - Non-Residential
- 1.2.4.1.03.3 - Other Land Improvements
- 1.2.4.1.03.3.1 - Logging Roads
- 1.2.4.1.03.3.2 - Asphalt and Parking Areas
- 1.2.4.1.03.3.3 - Fences
- 1.2.4.1.03.3.4 - Wharves
- 1.2.4.1.03.3.5 - Campsites
- 1.2.4.1.03.3.6 - All Other Land Improvements
- 1.2.4.1.04 - Buildings
- 1.2.4.1.04.1 - Buildings - Residential
- 1.2.4.1.04.2 - Buildings - Non-Residential
- 1.2.4.1.05 - Leasehold Improvements
- 1.2.4.1.05.1 - Leasehold Improvements - Residential
- 1.2.4.1.05.2 - Leasehold Improvements - Non-Residential
- 1.2.4.1.06 - All other Structures
- 1.2.4.1.07 - Machinery and Equipment
- 1.2.4.1.07.1 - Furniture and Fixtures
- 1.2.4.1.07.2 - Transportation
- 1.2.4.1.07.2.1 - Ships and Boats
- 1.2.4.1.07.2.2 - Aircraft
- 1.2.4.1.07.2.3 - Railway Equipment
- 1.2.4.1.07.2.4 - Motor Vehicles
- 1.2.4.1.07.2.4.1 - Automobiles
- 1.2.4.1.07.2.4.2 - Trucks
- 1.2.4.1.07.2.4.3 - Other Vehicles
- 1.2.4.1.07.3 - Primary and Resource Industries Equipment
- 1.2.4.1.07.3.1 - Forestry and Logging Equipment
- 1.2.4.1.07.3.2 - Fishing Gear and Nets
- 1.2.4.1.07.3.3 - Agricultural Machinery
- 1.2.4.1.07.3.4 - Mining Equipment
- 1.2.4.1.07.3.5 - Oil and Gas Systems
- 1.2.4.1.07.3.6 - Resource Industry Production Equipment
- 1.2.4.1.07.3.7 - Exploration Equipment
- 1.2.4.1.07.3.8 - Non-Resource Production Equipment
- 1.2.4.1.07.4 - Excavation and Construction Equipment
- 1.2.4.1.07.5 - Other Machinery and Equipment
- 1.2.4.1.07.5.01 - Shipping Equipment
- 1.2.4.1.07.5.02 - Signs
- 1.2.4.1.07.5.03 - Small Tools
- 1.2.4.1.07.5.04 - Radio and Communication
- 1.2.4.1.07.5.05 - Computer Equipment and Software
- 1.2.4.1.07.5.06 - Musical Instruments
- 1.2.4.1.07.5.07 - Satellites
- 1.2.4.1.07.5.08 - Earth Stations
- 1.2.4.1.07.5.09 - Machinery and Equipment Under Construction
- 1.2.4.1.07.5.10 - All Other Machinery and Equipment
- 1.2.4.1.08 - Capital Leases
- 1.2.4.1.08.1 - Capital Leases Buildings
- 1.2.4.1.08.2 - Capital Leases - Equipment
- 1.2.4.1.08.2.1 - Capital Leases - Equipment - Resource Related
- 1.2.4.1.08.2.2 - Capital Leases - Equipment - All Other
- 1.2.4.1.08.2.3 - Capital Leases - Vehicles
- 1.2.4.1.08.2.4 - Capital Leases - Ships
- 1.2.4.1.08.2.5 - Capital Leases - All Other
- 1.2.4.1.09 - Land Improvements - Accumulated Amortization
- 1.2.4.1.09.1 - Land Improvements - Residential - Accumulated Amortization
- 1.2.4.1.09.2 - Land Improvements - Non-Residential - Accumulated Amortization
- 1.2.4.1.09.3 - Other Land Improvements - Accumulated Amortization
- 1.2.4.1.09.3.1 - Logging Roads - Accumulated Amortization
- 1.2.4.1.09.3.2 - Asphalt and Parking Areas - Accumulated Amortization
- 1.2.4.1.09.3.3 - Fences - Accumulated |Amortization
- 1.2.4.1.09.3.4 - Wharves - Accumulated Amortization
- 1.2.4.1.09.3.5 - Campsites - Accumulated Amortization
- 1.2.4.1.09.3.6 - All Other Land Improvements - Accumulated Amortization
- 1.2.4.1.10 - Buildings - Accumulated Amortization
- 1.2.4.1.10.1 - Buildings - Residential - Accumulated Amortization
- 1.2.4.1.10.2 - Buildings - Non-Residential - Accumulated Amortization
- 1.2.4.1.11 - Leasehold Improvements - Accumulated Amortization
- 1.2.4.1.11.1 - Leasehold Improvements - Residential - Accumulated Amortization
- 1.2.4.1.11.2 - Leasehold Improvements - Non-Residential - Accumulated Amortization
- 1.2.4.1.12 - All Other Structures - Accumulated Amortization
- 1.2.4.1.13 - Machinery and Equipment - Accumulated Amortization
- 1.2.4.1.13.1 - Furniture and Fixtures - Accumulated Amortization
- 1.2.4.1.13.2 - Transportation - Accumulated Amortization
- 1.2.4.1.13.2.1 - Ships and Boats - Accumulated Amortization
- 1.2.4.1.13.2.2 - Aircraft - Accumulated Amortization
- 1.2.4.1.13.2.3 - Railway Equipment - Accumulated Amortization
- 1.2.4.1.13.2.4 - Motor Vehicles - Accumulated Amortization
- 1.2.4.1.13.2.4.1 - Automobiles - Accumulated Amortization
- 1.2.4.1.13.2.4.2 - Trucks - Accumulated Amortization
- 1.2.4.1.13.2.4.3 - Other Vehicles - Accumulated Amortization
- 1.2.4.1.13.3 - Primary and Resource Industries Equipment - Accumulated Amortization
- 1.2.4.1.13.3.1 - Forestry and Logging Equipment - Accumulated Amortization
- 1.2.4.1.13.3.2 - Fishing Gear and Nets - Accumulated Amortization
- 1.2.4.1.13.3.3 - Agricultural Machinery - Accumulated Amortization
- 1.2.4.1.13.3.4 - Mining Equipment - Accumulated Amortization
- 1.2.4.1.13.3.5 - Oil and Gas Systems - Accumulated Amortization
- 1.2.4.1.13.3.6 - Resource Industry Production Equipment - Accumulated Amortization
- 1.2.4.1.13.3.7 - Exploration Equipment - Accumulated Amortization
- 1.2.4.1.13.3.8 - Non-Resource Production Equipment - Accumulated Amortization
- 1.2.4.1.13.4 - Excavation and Construction Equipment - Accumulated Amortization
- 1.2.4.1.13.5 - Other Machinery and Equipment - Accumulated Amortization
- 1.2.4.1.13.5.01 - Shipping Equipment - Accumulated Amortization
- 1.2.4.1.13.5.02 - Signs - Accumulated Amortization
- 1.2.4.1.13.5.03 - Small Tools - Accumulated Amortization
- 1.2.4.1.13.5.04 - Radio and Communication Accumulated Amortization
- 1.2.4.1.13.5.05 - Computer Equipment and Software - Accumulated Amortization
- 1.2.4.1.13.5.06 - Musical Instruments - Accumulated Amortization
- 1.2.4.1.13.5.07 - Satellites - Accumulated Amortization
- 1.2.4.1.13.5.08 - Earth Stations - Accumulated Amortization
- 1.2.4.1.13.5.09 - Machinery and Equipment Under Construction - Accumulated Amortization
- 1.2.4.1.13.5.10 - All Other Machinery and Equipment - Accumulated Amortization
- 1.2.4.1.14 - Capital Leases - Accumulated Amortization
- 1.2.4.1.14.1 - Capital Leases Buildings - Accumulated Amortization
- 1.2.4.1.14.2 - Capital Leases - Equipment - Accumlated Amortization
- 1.2.4.1.14.2.1 - Capital Leases - Equipment - Resource Related - Accumulated Amortization
- 1.2.4.1.14.2.2 - Capital Leases - Equipment - All Other - Accumulated Amortization
- 1.2.4.1.14.2.3 - Capital Leases - Vehicles - Accumulated Amortization
- 1.2.4.1.14.2.4 - Capital Leases - Ships - Accumulated Amortization
- 1.2.4.1.14.2.5 - Capital Leases - All Other - Accumulated Amortization
- 1.2.4.2 - Depletable Assets - Net
- 1.2.4.2.1 - Depletable Assets - Gross
- 1.2.4.2.1.1 - Natural Gas Petroleum Property
- 1.2.4.2.1.2 - Mining Property
- 1.2.4.2.1.3 - Quarry
- 1.2.4.2.1.4 - Gravel Pit
- 1.2.4.2.1.5 - Timber Limit
- 1.2.4.2.2 - Depletable Assets - Accumulated Amortization
- 1.2.4.2.2.1 - Natural Gas Petroleum Property Depletion
- 1.2.4.2.2.2 - Mining Property Accumulated Amortization
- 1.2.4.2.2.3 - Quarry Accumulated Amortization
- 1.2.4.2.2.4 - Gravel Pit Accumulated Amortization
- 1.2.4.2.2.5 - Timber Limit Accumulated Amortization
- 1.2.4.3 - Repossessed Assets Held for Sale
- 1.3 - Deferred Charges and Intangible Assets
- 1.3.1 - Deferred Charges and Prepaid Expenses
- 1.3.1.1 - Deferred Charges - Net
- 1.3.1.1.1 - Deferred Charges (expenses capitalized) - Gross
- 1.3.1.1.1.01 - Deferred Charges Exploration and Development Charges
- 1.3.1.1.1.02 - Deferred Tooling and Special Tooling Charges
- 1.3.1.1.1.03 - Deferred Preproduction and Start-up Costs
- 1.3.1.1.1.04 - Research and Development Costs Capitalized
- 1.3.1.1.1.05 - Deferred Financing Costs (discounts)
- 1.3.1.1.1.06 - Deferred Policy Acquisition Expense
- 1.3.1.1.1.07 - Current Deferred Income Tax - Debit
- 1.3.1.1.1.08 - Long Term Deferred Income Tax - Debit
- 1.3.1.1.1.09 - Deferred Unrealized Exchange Losses
- 1.3.1.1.1.10 - Other Deferred Charges and Expenses Capitalized
- 1.3.1.1.2 - Deferred Charges (expenses capitalized) - Accumulated Amortization
- 1.3.1.1.2.1 - Deferred Charges Exploration and Development Charges Accumulated Amortization
- 1.3.1.1.2.2 - Deferred Tooling and Special Tooling Charges Accumulated Amortization
- 1.3.1.1.2.3 - Deferred Preproduction and Start-up Costs Accumulated Amortization
- 1.3.1.1.2.4 - Research and Development Costs Capitalized Accumulated Amortization
- 1.3.1.1.2.5 - Deferred Financing Costs (discounts) Accumulated Amortization
- 1.3.1.1.2.6 - Deferred Policy Acquisition Expense Accumulated Amortization
- 1.3.1.1.2.7 - Other Deferred Charges and Expenses Capitalized Accumulated Amortization
- 1.3.1.2 - Prepaid Expenses
- 1.3.1.2.1 - Drilling Advances
- 1.3.1.2.2 - Other Prepaid Expenses
- 1.3.2 - Intangible Assets - Net
- 1.3.2.1 - Goodwill - Net
- 1.3.2.1.1 - Goodwill - Gross
- 1.3.2.1.2 - Goodwill - Accumulated Amortization
- 1.3.2.2 - Software
- 1.3.2.2.1 - Software Purchased or Databases for Own Use
- 1.3.2.2.2 - Prepackaged Application Software Purchased
- 1.3.2.2.3 - Custom Designed Software Purchased
- 1.3.2.2.4 - Purchased Large Databases for Multi-Year Use
- 1.3.2.3 - Database
- 1.3.2.3.1 - Software Purchased or Databases for Own Use
- 1.3.2.3.2 - Prepackaged Application Software Purchased
- 1.3.2.3.3 - Custom Designed Software Purchased
- 1.3.2.3.4 - Purchased Large Databases for Multi-Year Use
- 1.3.2.4 - Excess of Purchase Price of Consolidated Subsidiary Shares
- 1.3.2.5 - Patents, Trademarks and Copyrights - Net
- 1.3.2.5.1 - Patents, Trademarks and Copyrights - Gross
- 1.3.2.5.2 - Patents, Trademarks and Copyrights - Accumulated Amortization
- 1.3.2.6 - Other Intangibles
- 1.3.2.6.1 - Quota - Net
- 1.3.2.6.1.1 - Quota - Gross
- 1.3.2.6.1.2 - Quota - Accumulated Amortization
- 1.3.2.6.2 - License - Net
- 1.3.2.6.2.1 - License - Gross
- 1.3.2.6.2.2 - License - Accumulated Amortization
- 1.3.2.6.3 - Incorporation Cost - Net
- 1.3.2.6.3.1 - Incorporation Cost - Gross
- 1.3.2.6.3.2 - Incorporation Cost - Accumulated Amortization
- 1.3.2.6.4 - Customer List - Net
- 1.3.2.6.4.1 - Customer List - Gross
- 1.3.2.6.4.2 - Customer List - Accumulated Amortization
- 1.3.2.6.5 - Right - Net
- 1.3.2.6.5.1 - Right - Gross
- 1.3.2.6.5.2 - Right - Accumulated Amortization
- 1.3.2.6.6 - Timber Rights - Net
- 1.3.2.6.6.1 - Timber Rights - Gross
- 1.3.2.6.6.2 - Timber Rights - Accumulated Amortization
- 1.3.2.6.7 - Mining Right - Net
- 1.3.2.6.7.1 - Mining Right - Gross
- 1.3.2.6.7.2 - Mining Right - Accumulated Amortization
- 1.3.2.6.8 - Oil and Gas Right - Net
- 1.3.2.6.8.1 - Oil and Gas Right - Gross
- 1.3.2.6.8.2 - Oil and Gas Right - Accumulated Amortization
- 1.3.2.6.9 - All Other Intangibles Assets - Net
- 1.3.2.6.9.1 - All Other Intangibles Assets - Gross
- 1.3.2.6.9.2 - All Other Intangibles Assets - Accumulated Amortization
- 1.4 - Other Assets
- 1.4.1 - Pensions
- 1.4.1.1 - Pensions Costs (Debits)
- 1.4.1.2 - Actuarial Surplus on Employer-Sponsored Trustee Pension Plans
- 1.4.2 - All Other Assets
- 1.4.2.1 - Other Deposits
- 1.4.2.1.1 - Deposits with Suppliers
- 1.4.2.1.2 - Security Tender Deposits
- 1.4.2.1.3 - Deposits with Others
- 1.4.2.2 - All Other Assets, except Other Deposits
- 1.4.2.2.1 - Reserve Fund
- 1.4.2.2.2 - Cash Surrender Value of Life Insurance
- 1.4.2.2.3 - Asset Held in Trust
- 1.4.2.2.4 - Other
- 1.4.2.2.4.1 - Gold, silver and other precious metal certificates
- 1.4.2.2.4.2 - Valuable and Collectibles (eg. Art)
- 1.4.2.2.4.3 - Net Income Stabilization Account
- 1.4.2.2.4.4 - Canadian Agricultural Income Stabilization Program
- 1.4.2.2.4.5 - Compte de stabilisation du revenu agricole (Province of Quebec only)
- 1.4.2.2.4.6 - Other Miscellaneous
- 1 - Assets
- 1.1 - Financial Assets
- 1.1.1 - Cash, Deposits and Official International Reserves
- 1.1.1.1 - Cash in Canadian Currency
- 1.1.1.2 - Demand Deposits / Notice Deposits in Deposit Accepting Institutions
- 1.1.1.2.1 - Demand Deposits / Notice Deposits, in Canadian currency
- 1.1.1.2.1.1 - Demand Deposits / Notice Deposits, in Canadian currency, in Canadian Deposit -Taking Institutions
- 1.1.1.2.1.1.1 - Demand Deposits / Notice Deposits, in Canadian currency, in Chartered Banks in Canada
- 1.1.1.2.1.1.2 - Demand Deposits / Notice Deposits, in Canadian currency, in other Domestic Deposit-Taking Institutions
- 1.1.1.2.1.2 - Demand Deposits / Notice Deposits, in Canadian currency, in Central/Local Credit Unions
- 1.1.1.2.1.3 - Demand Deposits / Notice Deposits, in Canadian currency, in Foreign Financial Institutions
- 1.1.1.2.1.3.1 - Demand Deposits / Notice Deposits, in Canadian currency, in Foreign Branches of Canadian Chartered Banks
- 1.1.1.2.1.3.2 - Demand Deposits / Notice Deposits, in Canadian currency, in other Foreign Institutions
- 1.1.1.2.2 - Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency)
- 1.1.1.2.2.1 - Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Canadian Banks
- 1.1.1.2.2.2 - Demand Deposits / Notice Deposits, in foreign currency (converted in Canadian currency) in Foreign Financial Institutions
- 1.1.1.2.2.2.1 - Demand Deposits / Notice Deposits, in Foreign Currency (converted in Canadian Currency) in Foreign Branches of Chartered Banks
- 1.1.1.2.2.2.2 - Demand Deposits / Notice Deposits, in Foreign Currency (converted in Canadian Currency) in other Foreign Institutions
- 1.1.1.3 - Term Deposits - under 90 days
- 1.1.1.3.1 - Term Deposits, in Canadian currency
- 1.1.1.3.1.1 - Term Deposits, in Canadian currency, with Central Credit Unions
- 1.1.1.3.1.1.1 - Term Deposits, in Canadian currency, with Local Credit Unions
- 1.1.1.3.1.1.2 - Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada
- 1.1.1.3.1.1.2.1 - Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.1.3.1.1.2.2 - Other Term Deposits, in Canadian currency, with Chartered Bank Branches in Canada
- 1.1.1.3.1.1.3 - Other Term Deposits, in Canadian currency
- 1.1.1.3.1.1.3.1 - Other Term Deposits, in Canadian currency, with Other Domestic Deposit-Taking Institutions
- 1.1.1.3.1.1.3.2 - Other Term Deposits, in Canadian currency, with Foreign Financial Institutions
- 1.1.1.3.1.1.3.2.1 - Other Term Deposits, in Canadian currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.1.3.1.1.3.2.2 - Other Term Deposits, in Canadian currency, with Other Foreign Institutions
- 1.1.1.3.2 - Term Deposits, in foreign currency (converted in Canadian currency)
- 1.1.1.3.2.1 - Term Deposits, in foreign currency, with Central Credit Unions
- 1.1.1.3.2.2 - Term Deposits, in foreign currency, with Local Credit Unions
- 1.1.1.3.2.3 - Term Deposits, in foreign currency, with Chartered Bank Branches in Canada
- 1.1.1.3.2.3.1 - Term Deposits, in foreign currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.1.3.2.3.2 - Other Term Deposits, in foreign currency, with Chartered Bank Branches in Canada
- 1.1.1.3.2.4 - Other Term Deposits, in foreign currency
- 1.1.1.3.2.4.1 - Other Term Deposits, in foreign currency, with other Domestic Deposit-Taking Institutions
- 1.1.1.3.2.4.2 - Other Term Deposits, in foreign currency, with Foreign Financial Institutions
- 1.1.1.3.2.4.2.1 - Other Term Deposits, in foreign currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.1.3.2.4.2.2 - Other Term Deposits, in foreign currency, with Other Foreign Institutions
- 1.1.1.4 - Other Cash Equivalents
- 1.1.1.4.1 - Treasury Bills and Canada Bills and Other Short Term Paper - under 90 days
- 1.1.1.4.1.1 - Treasury Bills and Canada Bills - Government of Canada Treasury Bills
- 1.1.1.4.1.2 - Treasury Bills and Canada Bills - Canada Bills
- 1.1.1.4.1.3 - Treasury Bills and Canada Bills - Provincial Treasury Bills
- 1.1.1.4.1.4 - Other Short Term Paper
- 1.1.1.4.1.5 - All Other Cash Equivalents
- 1.1.1.5 - Other Current Cash Accounts (including Restricted Cash)
- 1.1.2 - Accounts Receivable - Net
- 1.1.2.1 - Accounts Receivable and Accrued Revenue - Gross
- 1.1.2.1.1 - Trade Accounts Receivable
- 1.1.2.1.1.1 - Trade Accounts Receivable- Affiliates
- 1.1.2.1.1.2 - Trade Accounts Receivable, Non- Affiliates
- 1.1.2.1.2 - Rent and Operating Lease Receivable
- 1.1.2.1.2.1 - Rent and Operating Lease Receivable - Affiliates
- 1.1.2.1.2.2 - Rent and Operating Lease Receivable - Non-Affiliates
- 1.1.2.1.3 - Accrued Interest Receivable and other Accrued Investment Income (non-affiliates)
- 1.1.2.1.3.1 - Interest Receivable and Accrued
- 1.1.2.1.3.1.1 - Interest Receivable and Accrued on Marketable Securities
- 1.1.2.1.3.1.2 - Interest Receivable and Accrued on Loans and Accounts
- 1.1.2.1.3.1.3 - Interest Receivable and Accrued on all other Instruments
- 1.1.2.1.3.2 - Investment Income Receivable & Accrued
- 1.1.2.1.3.2.1 - Investment Income Receivable and Accrued on Marketable Securities
- 1.1.2.1.3.2.2 - Other Investment Income Receivable
- 1.1.2.1.3.3 - Other Accounts Receivables and Accruals (non-affiliates)
- 1.1.2.1.3.3.1 - Other Accounts Receivables and Accruals, Tax Receivable
- 1.1.2.1.3.3.1.1 - Tax Receivable, Assessed Tax Receivable
- 1.1.2.1.3.3.1.2 - Tax Receivable, Unassessed, Accrued Tax Receivable
- 1.1.2.1.3.3.2 - Other Accounts Receivable and Accruals, Holdbacks Receivable
- 1.1.2.1.3.3.3 - Other Accounts Receivable and Accruals, Employee Account Receivable
- 1.1.2.1.3.3.4 - Other Accounts Receivable and Accruals, Amounts Receivable from Members of Non-Profit Organizations
- 1.1.2.1.4 - Finance Receivable (non-affiliates)
- 1.1.2.1.5 - Notes Receivable (non-affiliates)
- 1.1.2.2 - Allowance for Doubtful Accounts
- 1.1.2.2.1 - Allowance for Doubtful Accounts, Trade Accounts Receivable
- 1.1.2.2.2 - Allowance for Doubtful Accounts, Rent and Lease Receivable
- 1.1.2.2.3 - Allowance for Doubtful Accounts, Other
- 1.1.2.2.3.1 - Allowance for Doubtful Accounts, Employee Account Receivable
- 1.1.2.2.3.2 - Other Allowance for Doubtful Accounts, Other
- 1.1.3 - Investments in Affiliates
- 1.1.3.1 - Investments in Canadian Affiliates, Equity Investment in Corporations, including cost of shares
- 1.1.3.1.1 - Equity Investment in Canadian Corporations, valued at cost of shares
- 1.1.3.1.2 - Equity Investment in Canadian Corporations, valued using Equity Method
- 1.1.3.1.2.1 - Equity Investment in Canadian Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.1.2.2 - Equity Investment in Canadian Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.2 - Investments in Foreign Affiliates, Equity investment in Corporations, including cost of shares
- 1.1.3.2.1 - Equity Investment in foreign Corporations, valued at Cost of Shares
- 1.1.3.2.2 - Equity Investment in foreign Corporations, valued using Equity Method
- 1.1.3.2.2.1 - Equity Investment in foreign Corporations, valued using Equity Method - Cost of Shares portion only
- 1.1.3.2.2.2 - Equity Investment in foreign Corporations, valued using Equity Method - Accumulated Earnings less Dividends Received portion only
- 1.1.3.3 - Loans, Notes, Accounts, Bonds, Mortgages and Other Investments
- 1.1.3.3.1 - Due from Shareholders, Directors and Officers
- 1.1.3.3.1.1 - due from Individual Shareholder
- 1.1.3.3.1.1.1 - due from Individual Shareholder - Canadian
- 1.1.3.3.1.1.2 - due from Individual Shareholder - Foreign
- 1.1.3.3.1.2 - due from Corporate Shareholder
- 1.1.3.3.1.2.1 - due from Corporate Shareholder - Canadian
- 1.1.3.3.1.2.2 - due from Corporate Shareholder - Foreign
- 1.1.3.3.1.3 - due from Directors & Officers
- 1.1.3.3.1.3.1 - due from Directors & Officers - Canadian
- 1.1.3.3.1.3.2 - due from Directors & Officers - Foreign
- 1.1.3.3.2 - Investments, Loans, Advances, Mortgages, Notes, Bonds and other Claims to Corporate Affiliates and other Related Parties
- 1.1.3.3.2.1 - Demand Note due from Related Party
- 1.1.3.3.2.1.1 - Demand Note due from Related Party - Canadian
- 1.1.3.3.2.1.2 - Demand Note due from Related Party - Foreign
- 1.1.3.3.2.1.3 - Loan and Advance due from Related Party
- 1.1.3.3.2.1.3.1 - Loans and Advances due from Related Party - Canadian
- 1.1.3.3.2.1.3.2 - Loans and Advances due from Related Party - Foreign
- 1.1.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Affiliates
- 1.1.3.3.2.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.2.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.2.2.3 - Finance Receivable
- 1.1.3.3.2.3 - Mortgages and Bonds of Affiliates
- 1.1.3.3.3 - Investment, Loans, Advances and other Claims to in Joint Ventures and Partnerships
- 1.1.3.3.3.1 - Investment, Joint Ventures and Partnerships
- 1.1.3.3.3.1.1 - Investment in Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.2 - Investment in Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.1.3 - Loans due or Loans to Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.1 - Loans due or Loans to Canadian Joint Ventures and Partnerships
- 1.1.3.3.3.1.3.2 - Loans due or Loans to Foreign Joint Ventures and Partnerships
- 1.1.3.3.3.2 - Other Accounts Receivable Notes and Accruals
- 1.1.3.3.3.2.1 - Other Accounts Receivable Notes and Accruals - Canadian
- 1.1.3.3.3.2.2 - Other Accounts Receivable Notes and Accruals - Foreign
- 1.1.3.3.4 - Investment in Government Business Enterprises - Federal, Provincial & Municipal
- 1.1.3.3.4.1 - Investment in Government Business Enterprises - Equity Investment
- 1.1.3.3.4.1.1 - Investment in Government Business Enterprises - Equity Investment, cost of shares only
- 1.1.3.3.4.1.2 - Investment in Government Business Enterprises - Equity Investment, Accumulated Earnings less Dividends Received portion only
- 1.1.3.3.4.2 - Investment in Government Business Enterprises - Loans, Advances, Mortgages, Notes, Bonds and other Claims
- 1.1.3.3.5 - Investment in Net Assets of Canadian Corp's Unincorporated Branches/Offices Located outside Canada
- 1.1.4 - Investments in Non-Affiliates (Portfolio Securities)
- 1.1.4.1 - Investments in Canadian Debt Instruments (Non-Affiliated)
- 1.1.4.1.1 - Term Deposits, Treasury Bills and Canada Bills - over 89 days
- 1.1.4.1.1.1 - Treasury Bills and Canada Bills - over 89 days
- 1.1.4.1.1.1.1 - Treasury Bills and Canada Bills - Government of Canada Treasury Bills
- 1.1.4.1.1.1.2 - Treasury Bills and Canada Bills - Canada Bills
- 1.1.4.1.1.1.3 - Treasury Bills and Canada Bills - Provincial Treasury Bills
- 1.1.4.1.1.2 - Term Deposits - over 89 days
- 1.1.4.1.1.2.1 - Term Deposits, in Canadian Currency
- 1.1.4.1.1.2.1.1 - Term Deposits, in Canadian Currency, with Central Credit Unions
- 1.1.4.1.1.2.1.2 - Term Deposits, in Canadian Currency, with Local Credit Unions
- 1.1.4.1.1.2.1.3 - Term Deposits, in Canadian Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.1.3.1 - Term Deposits, in Canadian Currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.4.1.1.2.1.3.2 - Other Term Deposits, in Canadian Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.1.4 - Other Term Deposits, in Canadian Currency
- 1.1.4.1.1.2.1.4.1 - Other Term Deposits, in Canadian Currency, with Other Domestic Deposit-Taking Institutions
- 1.1.4.1.1.2.1.4.2 - Other Term Deposits, in Canadian Currency, with Foreign Financial Institutions
- 1.1.4.1.1.2.1.4.2.1 - Other Term Deposits, in Canadian Currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.4.1.1.2.1.4.2.2 - Other Term Deposits, in Canadian Currency, with Other Foreign Institutions
- 1.1.4.1.1.2.2 - Term Deposits, in Foreign Currency (converted in Canadian Currency)
- 1.1.4.1.1.2.2.1 - Term Deposits, in Foreign Currency, with Central Credit Unions
- 1.1.4.1.1.2.2.2 - Term Deposits, in Foreign Currency, with Local Credit Unions
- 1.1.4.1.1.2.2.3 - Term Deposits, in Foreign Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.2.3.1 - Term Deposits, in Foreign Currency, with Chartered Bank Branches in Canada, Bearer Term Notes
- 1.1.4.1.1.2.2.3.2 - Other Term Deposits, in Foreign Currency, with Chartered Bank Branches in Canada
- 1.1.4.1.1.2.2.4 - Other Term Deposits, in Foreign Currency
- 1.1.4.1.1.2.2.4.1 - Other Term Deposits, in Foreign Currency, with other Domestic Deposit-Taking Institutions
- 1.1.4.1.1.2.2.4.2 - Other Term Deposits, in Foreign Currency, with Foreign Financial Institutions
- 1.1.4.1.1.2.2.4.2.1 - Other Term Deposits, in Foreign Currency, with Foreign Branches of Canadian Chartered Banks
- 1.1.4.1.1.2.2.4.2.2 - Other Term Deposits, in Foreign Currency, with Other Foreign Institutions
- 1.1.4.1.2 - Other Short Term Investment - over 89 days
- 1.1.4.1.2.1 - Bankers Acceptances and Commercial Paper - over 89 days
- 1.1.4.1.2.1.1 - Canadian currency
- 1.1.4.1.2.1.2 - Foreign currency
- 1.1.4.1.2.2 - Finance Company Paper - over 89 days
- 1.1.4.1.2.2.1 - Finance Company Paper - Canadian Currency
- 1.1.4.1.2.2.2 - Finance Company Paper - Foreign Currency
- 1.1.4.1.2.3 - Asset Backed Securities and Mortgage Backed Securities
- 1.1.4.1.2.3.1 - Canadian Currency
- 1.1.4.1.2.3.2 - Foreign Currency
- 1.1.4.1.2.4 - Other Canadian Investment
- 1.1.4.1.3 - Bonds & Debentures
- 1.1.4.1.3.1 - Gov't of Canada Direct and federal GBE Debt, Other than T-Bills
- 1.1.4.1.3.1.1 - Government of Canada direct
- 1.1.4.1.3.1.1.1 - Canadian Currency
- 1.1.4.1.3.1.1.2 - Foreign Currency
- 1.1.4.1.3.1.2 - Federal GBE Debt
- 1.1.4.1.3.1.2.1 - Canadian Currency
- 1.1.4.1.3.1.2.2 - Foreign Currency
- 1.1.4.1.3.2 - Provincial and Municipal Direct and GBE Debt
- 1.1.4.1.3.2.1 - Provincial Direct & GBE Debt
- 1.1.4.1.3.2.1.1 - Canadian Currency
- 1.1.4.1.3.2.1.2 - Foreign Currency
- 1.1.4.1.3.2.2 - Municipal Direct and GBE Debt
- 1.1.4.1.3.2.2.1 - Canadian Currency
- 1.1.4.1.3.2.2.2 - Foreign Currency
- 1.1.4.1.3.2.3 - University & College Bonds
- 1.1.4.1.3.2.3.1 - Canadian Currency
- 1.1.4.1.3.2.3.2 - Foreign Currency
- 1.1.4.1.3.2.4 - Hospital Bonds
- 1.1.4.1.3.2.4.1 - Canadian Currency
- 1.1.4.1.3.2.4.2 - Foreign Currency
- 1.1.4.1.3.3 - Corporate Bonds and Debentures, and Other Debt Securities
- 1.1.4.1.3.3.1 - Mortgage backed securities
- 1.1.4.1.3.3.2 - Other asset backed securities
- 1.1.4.1.3.3.3 - Other corporate bonds
- 1.1.4.1.3.3.3.1 - Canadian Currency
- 1.1.4.1.3.3.3.2 - Foreign Currency
- 1.1.4.2 - Investments in Canadian Equity Instruments (Non-Affiliated)
- 1.1.4.2.1 - Corporate Share Capital & Other Equity Instrument
- 1.1.4.2.1.1 - Corporate Share Capital & Other Equity Instrument, - Preferred
- 1.1.4.2.1.2 - Corporate Share Capital & Other Equity Instrument, - Common
- 1.1.4.2.1.3 - Corporate Share Capital & Other Equity Instrument, - Investment Fund Share or Unit
- 1.1.4.2.1.3.1 - Open end - funds
- 1.1.4.2.1.3.2 - Closed end and other funds
- 1.1.4.2.1.4 - Corporate Share Capital & Other Equity Instrument, - Others
- 1.1.4.3 - Investments in Foreign Non-Affiliates
- 1.1.4.3.1 - Investments in foreign Non-Affiliates, Debt Instruments
- 1.1.4.3.1.1 - Investments in Foreign Non-Affiliates, Debt Instruments, Bonds and Debentures
- 1.1.4.3.1.2 - Investments in Foreign Non-Affiliates, Debt Instruments, Others
- 1.1.4.3.1.3 - Investments in Foreign Non-Affiliates, Short Term Bills and Notes
- 1.1.4.3.2 - Investments in Foreign Non-Affiliates, Equity Instruments
- 1.1.4.3.2.1 - Investments in Foreign Non-Affiliates, Corporate Shares
- 1.1.4.3.2.1.1 - Investments in Foreign Non-Affiliates, Corporate Shares - Preferred
- 1.1.4.3.2.1.2 - Investments in Foreign Non-affiliates, Corporate Shares - Common
- 1.1.4.3.2.2 - Investments in Foreign Non-Affiliates, Corporate Shares - Investment Fund Shares or Units
- 1.1.4.3.2.2.1 - Open end-funds
- 1.1.4.3.2.2.2 - Closed End and Other Funds
- 1.1.4.3.3 - Investments in Foreign Non-Affiliates, Other
- 1.1.5 - Mortgage Loans to Non-Affiliates
- 1.1.5.1 - Mortgage Loans to Non-Affiliates, Secured by Property in Canada
- 1.1.5.1.1 - Secured by Residential Property in Canada
- 1.1.5.1.1.1 - Secured by Residential Property in Canada, including principal residence and other property, to individuals
- 1.1.5.1.1.1.1 - NHA Single Dwellings
- 1.1.5.1.1.1.2 - NHA Multiple Dwellings
- 1.1.5.1.1.1.3 - Conventional Residential Single Dwellings
- 1.1.5.1.1.1.3.1 - Conventional Residential Single Dwellings - First Mortgage
- 1.1.5.1.1.1.3.2 - Conventional Residential Single Dwellings - Other than First Mortgage
- 1.1.5.1.1.1.4 - Conventional Residential Multiple Dwellings
- 1.1.5.1.1.1.4.1 - Principal residence
- 1.1.5.1.1.1.4.2 - Other residence
- 1.1.5.1.1.2 - Secured by Residential Property in Canada, to Corporations and Governments
- 1.1.5.1.1.2.1 - Single Dwellings
- 1.1.5.1.1.2.2 - Multiple Dwellings
- 1.1.5.1.2 - Secured by Non-Residential Property in Canada
- 1.1.5.1.2.1 - Commercial Buildings
- 1.1.5.1.2.2 - Undeveloped Real Estate
- 1.1.5.1.2.3 - Other Property
- 1.1.5.2 - Mortgage Loans to Non-Affiliates, Secured by Property outside of Canada
- 1.1.5.2.1 - Secured by Residential Property outside of Canada
- 1.1.5.2.2 - Secured by Non-Residential Property outside of Canada
- 1.1.5.3 - Allowance for Losses on Mortgage Loans
- 1.1.6 - Non-Mortgage Loans to Non-Affiliates
- 1.1.6.1 - Non-Mortgage Loans made by Enterprises in Non-Financial Industries
- 1.1.6.1.1 - Loans Receivable
- 1.1.6.1.2 - Finance Lease Contracts Receivable
- 1.1.6.1.2.1 - Finance Lease Contract Receivable - Affiliates
- 1.1.6.1.2.2 - Finance Lease Contract Receivable - Non-Affiliates
- 1.1.6.2 - Allowance for Losses on Non-Mortgage Loans
- 1.1.6.2.1 - Allowance for Losses, Loans
- 1.1.6.2.2 - Allowance for Doubtful Accounts, Capital/Financial Lease Contracts
- 1.1.7 - Derivative Assets
- 1.1.7.1 - Derivative Assets With Resident Counterparties
- 1.1.7.2 - Derivative Assets With Non-Resident Counterparties
- 1.2 - Tangible Assets
- 1.2.1 - Inventories
- 1.2.1.1 - Goods Inventories
- 1.2.1.1.1 - Manufacturing Inventories
- 1.2.1.1.1.1 - Manufacturing Inventories, Raw Material
- 1.2.1.1.1.2 - Manufacturing Inventories, Work in Progress
- 1.2.1.1.2 - Goods for Sale Inventory
- 1.2.1.1.2.1 - Goods for Sale Inventory, Manufacturing Finished Goods
- 1.2.1.1.2.2 - Goods for Sale Inventory, Goods Purchased for Resale
- 1.2.1.1.2.3 - Goods for Sale Inventory, Retail Trade
- 1.2.1.1.2.4 - Goods for Sale Inventory, Wholesale Trade
- 1.2.1.1.2.5 - Goods for Sale Inventory, Gold
- 1.2.1.1.2.6 - Goods for Sale Inventory, Other Non-Farm Inventories
- 1.2.1.1.2.7 - Goods for Sale Inventory, Farm Grain
- 1.2.1.1.2.8 - Goods for Sale Inventory, Farm Non-Grain Inventories
- 1.2.1.1.2.8.1 - Goods for Sale Inventory, Poultry & Market Livestock
- 1.2.1.1.2.8.2 - Goods for Sale Inventory, Crops other than Grains
- 1.2.1.1.2.8.3 - Goods for Sale Inventory, Inputs
- 1.2.1.2 - Part and Supplies Inventories
- 1.2.1.3 - Real Estate Held or being Developed for Sale
- 1.2.1.3.1 - Real Estate Held or being Developed for Sale, Residential
- 1.2.1.3.1.1 - Real Estate Held or being Developed for Sale - Land
- 1.2.1.3.1.2 - Real Estate Held or being Developed for Sale - Other Property
- 1.2.1.3.2 - Real Estate Held or being Developed for Sale, Non-Residential
- 1.2.1.3.2.1 - Real Estate Held or being Developed for Sale - Land
- 1.2.1.3.2.2 - Real Estate Held or being Developed for Sale - Other Property
- 1.2.2 - Allowance for Obsolescence and decline in Value
- 1.2.3 - Breeding Livestock
- 1.2.4 - Capital Assets
- 1.2.4.1 - Fixed Assets - Net
- 1.2.4.1.01 - Land
- 1.2.4.1.01.1 - Land - Residential
- 1.2.4.1.01.2 - Land - Non-Residential
- 1.2.4.1.02 - Buildings and Other Structures Under Construction
- 1.2.4.1.02.1 - Buildings under Construction - Residential
- 1.2.4.1.02.2 - Buildings under Construction - Non-Residential
- 1.2.4.1.02.3 - Other Structures Under Construction - Residential
- 1.2.4.1.02.4 - Other Structures Under Construction - Non-Residential
- 1.2.4.1.03 - Land Improvements
- 1.2.4.1.03.1 - Land Improvements - Residential
- 1.2.4.1.03.2 - Land Improvements - Non-Residential
- 1.2.4.1.03.3 - Other Land Improvements
- 1.2.4.1.03.3.1 - Logging Roads
- 1.2.4.1.03.3.2 - Asphalt and Parking Areas
- 1.2.4.1.03.3.3 - Fences
- 1.2.4.1.03.3.4 - Wharves
- 1.2.4.1.03.3.5 - Campsites
- 1.2.4.1.03.3.6 - All Other Land Improvements
- 1.2.4.1.04 - Buildings
- 1.2.4.1.04.1 - Buildings - Residential
- 1.2.4.1.04.2 - Buildings - Non-Residential
- 1.2.4.1.05 - Leasehold Improvements
- 1.2.4.1.05.1 - Leasehold Improvements - Residential
- 1.2.4.1.05.2 - Leasehold Improvements - Non-Residential
- 1.2.4.1.06 - All other Structures
- 1.2.4.1.07 - Machinery and Equipment
- 1.2.4.1.07.1 - Furniture and Fixtures
- 1.2.4.1.07.2 - Transportation
- 1.2.4.1.07.2.1 - Ships and Boats
- 1.2.4.1.07.2.2 - Aircraft
- 1.2.4.1.07.2.3 - Railway Equipment
- 1.2.4.1.07.2.4 - Motor Vehicles
- 1.2.4.1.07.2.4.1 - Automobiles
- 1.2.4.1.07.2.4.2 - Trucks
- 1.2.4.1.07.2.4.3 - Other Vehicles
- 1.2.4.1.07.3 - Primary and Resource Industries Equipment
- 1.2.4.1.07.3.1 - Forestry and Logging Equipment
- 1.2.4.1.07.3.2 - Fishing Gear and Nets
- 1.2.4.1.07.3.3 - Agricultural Machinery
- 1.2.4.1.07.3.4 - Mining Equipment
- 1.2.4.1.07.3.5 - Oil and Gas Systems
- 1.2.4.1.07.3.6 - Resource Industry Production Equipment
- 1.2.4.1.07.3.7 - Exploration Equipment
- 1.2.4.1.07.3.8 - Non-Resource Production Equipment
- 1.2.4.1.07.4 - Excavation and Construction Equipment
- 1.2.4.1.07.5 - Other Machinery and Equipment
- 1.2.4.1.07.5.01 - Shipping Equipment
- 1.2.4.1.07.5.02 - Signs
- 1.2.4.1.07.5.03 - Small Tools
- 1.2.4.1.07.5.04 - Radio and Communication
- 1.2.4.1.07.5.05 - Computer Equipment and Software
- 1.2.4.1.07.5.06 - Musical Instruments
- 1.2.4.1.07.5.07 - Satellites
- 1.2.4.1.07.5.08 - Earth Stations
- 1.2.4.1.07.5.09 - Machinery and Equipment Under Construction
- 1.2.4.1.07.5.10 - All Other Machinery and Equipment
- 1.2.4.1.08 - Capital Leases
- 1.2.4.1.08.1 - Capital Leases Buildings
- 1.2.4.1.08.2 - Capital Leases - Equipment
- 1.2.4.1.08.2.1 - Capital Leases - Equipment - Resource Related
- 1.2.4.1.08.2.2 - Capital Leases - Equipment - All Other
- 1.2.4.1.08.2.3 - Capital Leases - Vehicles
- 1.2.4.1.08.2.4 - Capital Leases - Ships
- 1.2.4.1.08.2.5 - Capital Leases - All Other
- 1.2.4.1.09 - Land Improvements - Accumulated Amortization
- 1.2.4.1.09.1 - Land Improvements - Residential - Accumulated Amortization
- 1.2.4.1.09.2 - Land Improvements - Non-Residential - Accumulated Amortization
- 1.2.4.1.09.3 - Other Land Improvements - Accumulated Amortization
- 1.2.4.1.09.3.1 - Logging Roads - Accumulated Amortization
- 1.2.4.1.09.3.2 - Asphalt and Parking Areas - Accumulated Amortization
- 1.2.4.1.09.3.3 - Fences - Accumulated |Amortization
- 1.2.4.1.09.3.4 - Wharves - Accumulated Amortization
- 1.2.4.1.09.3.5 - Campsites - Accumulated Amortization
- 1.2.4.1.09.3.6 - All Other Land Improvements - Accumulated Amortization
- 1.2.4.1.10 - Buildings - Accumulated Amortization
- 1.2.4.1.10.1 - Buildings - Residential - Accumulated Amortization
- 1.2.4.1.10.2 - Buildings - Non-Residential - Accumulated Amortization
- 1.2.4.1.11 - Leasehold Improvements - Accumulated Amortization
- 1.2.4.1.11.1 - Leasehold Improvements - Residential - Accumulated Amortization
- 1.2.4.1.11.2 - Leasehold Improvements - Non-Residential - Accumulated Amortization
- 1.2.4.1.12 - All Other Structures - Accumulated Amortization
- 1.2.4.1.13 - Machinery and Equipment - Accumulated Amortization
- 1.2.4.1.13.1 - Furniture and Fixtures - Accumulated Amortization
- 1.2.4.1.13.2 - Transportation - Accumulated Amortization
- 1.2.4.1.13.2.1 - Ships and Boats - Accumulated Amortization
- 1.2.4.1.13.2.2 - Aircraft - Accumulated Amortization
- 1.2.4.1.13.2.3 - Railway Equipment - Accumulated Amortization
- 1.2.4.1.13.2.4 - Motor Vehicles - Accumulated Amortization
- 1.2.4.1.13.2.4.1 - Automobiles - Accumulated Amortization
- 1.2.4.1.13.2.4.2 - Trucks - Accumulated Amortization
- 1.2.4.1.13.2.4.3 - Other Vehicles - Accumulated Amortization
- 1.2.4.1.13.3 - Primary and Resource Industries Equipment - Accumulated Amortization
- 1.2.4.1.13.3.1 - Forestry and Logging Equipment - Accumulated Amortization
- 1.2.4.1.13.3.2 - Fishing Gear and Nets - Accumulated Amortization
- 1.2.4.1.13.3.3 - Agricultural Machinery - Accumulated Amortization
- 1.2.4.1.13.3.4 - Mining Equipment - Accumulated Amortization
- 1.2.4.1.13.3.5 - Oil and Gas Systems - Accumulated Amortization
- 1.2.4.1.13.3.6 - Resource Industry Production Equipment - Accumulated Amortization
- 1.2.4.1.13.3.7 - Exploration Equipment - Accumulated Amortization
- 1.2.4.1.13.3.8 - Non-Resource Production Equipment - Accumulated Amortization
- 1.2.4.1.13.4 - Excavation and Construction Equipment - Accumulated Amortization
- 1.2.4.1.13.5 - Other Machinery and Equipment - Accumulated Amortization
- 1.2.4.1.13.5.01 - Shipping Equipment - Accumulated Amortization
- 1.2.4.1.13.5.02 - Signs - Accumulated Amortization
- 1.2.4.1.13.5.03 - Small Tools - Accumulated Amortization
- 1.2.4.1.13.5.04 - Radio and Communication Accumulated Amortization
- 1.2.4.1.13.5.05 - Computer Equipment and Software - Accumulated Amortization
- 1.2.4.1.13.5.06 - Musical Instruments - Accumulated Amortization
- 1.2.4.1.13.5.07 - Satellites - Accumulated Amortization
- 1.2.4.1.13.5.08 - Earth Stations - Accumulated Amortization
- 1.2.4.1.13.5.09 - Machinery and Equipment Under Construction - Accumulated Amortization
- 1.2.4.1.13.5.10 - All Other Machinery and Equipment - Accumulated Amortization
- 1.2.4.1.14 - Capital Leases - Accumulated Amortization
- 1.2.4.1.14.1 - Capital Leases Buildings - Accumulated Amortization
- 1.2.4.1.14.2 - Capital Leases - Equipment - Accumlated Amortization
- 1.2.4.1.14.2.1 - Capital Leases - Equipment - Resource Related - Accumulated Amortization
- 1.2.4.1.14.2.2 - Capital Leases - Equipment - All Other - Accumulated Amortization
- 1.2.4.1.14.2.3 - Capital Leases - Vehicles - Accumulated Amortization
- 1.2.4.1.14.2.4 - Capital Leases - Ships - Accumulated Amortization
- 1.2.4.1.14.2.5 - Capital Leases - All Other - Accumulated Amortization
- 1.2.4.2 - Depletable Assets - Net
- 1.2.4.2.1 - Depletable Assets - Gross
- 1.2.4.2.1.1 - Natural Gas Petroleum Property
- 1.2.4.2.1.2 - Mining Property
- 1.2.4.2.1.3 - Quarry
- 1.2.4.2.1.4 - Gravel Pit
- 1.2.4.2.1.5 - Timber Limit
- 1.2.4.2.2 - Depletable Assets - Accumulated Amortization
- 1.2.4.2.2.1 - Natural Gas Petroleum Property Depletion
- 1.2.4.2.2.2 - Mining Property Accumulated Amortization
- 1.2.4.2.2.3 - Quarry Accumulated Amortization
- 1.2.4.2.2.4 - Gravel Pit Accumulated Amortization
- 1.2.4.2.2.5 - Timber Limit Accumulated Amortization
- 1.2.4.3 - Repossessed Assets Held for Sale
- 1.3 - Deferred Charges and Intangible Assets
- 1.3.1 - Deferred Charges and Prepaid Expenses
- 1.3.1.1 - Deferred Charges - Net
- 1.3.1.1.1 - Deferred Charges (expenses capitalized) - Gross
- 1.3.1.1.1.01 - Deferred Charges Exploration and Development Charges
- 1.3.1.1.1.02 - Deferred Tooling and Special Tooling Charges
- 1.3.1.1.1.03 - Deferred Preproduction and Start-up Costs
- 1.3.1.1.1.04 - Research and Development Costs Capitalized
- 1.3.1.1.1.05 - Deferred Financing Costs (discounts)
- 1.3.1.1.1.06 - Deferred Policy Acquisition Expense
- 1.3.1.1.1.07 - Current Deferred Income Tax - Debit
- 1.3.1.1.1.08 - Long Term Deferred Income Tax - Debit
- 1.3.1.1.1.09 - Deferred Unrealized Exchange Losses
- 1.3.1.1.1.10 - Other Deferred Charges and Expenses Capitalized
- 1.3.1.1.2 - Deferred Charges (expenses capitalized) - Accumulated Amortization
- 1.3.1.1.2.1 - Deferred Charges Exploration and Development Charges Accumulated Amortization
- 1.3.1.1.2.2 - Deferred Tooling and Special Tooling Charges Accumulated Amortization
- 1.3.1.1.2.3 - Deferred Preproduction and Start-up Costs Accumulated Amortization
- 1.3.1.1.2.4 - Research and Development Costs Capitalized Accumulated Amortization
- 1.3.1.1.2.5 - Deferred Financing Costs (discounts) Accumulated Amortization
- 1.3.1.1.2.6 - Deferred Policy Acquisition Expense Accumulated Amortization
- 1.3.1.1.2.7 - Other Deferred Charges and Expenses Capitalized Accumulated Amortization
- 1.3.1.2 - Prepaid Expenses
- 1.3.1.2.1 - Drilling Advances
- 1.3.1.2.2 - Other Prepaid Expenses
- 1.3.2 - Intangible Assets - Net
- 1.3.2.1 - Goodwill - Net
- 1.3.2.1.1 - Goodwill - Gross
- 1.3.2.1.2 - Goodwill - Accumulated Amortization
- 1.3.2.2 - Software
- 1.3.2.2.1 - Software Purchased or Databases for Own Use
- 1.3.2.2.2 - Prepackaged Application Software Purchased
- 1.3.2.2.3 - Custom Designed Software Purchased
- 1.3.2.2.4 - Purchased Large Databases for Multi-Year Use
- 1.3.2.3 - Database
- 1.3.2.3.1 - Software Purchased or Databases for Own Use
- 1.3.2.3.2 - Prepackaged Application Software Purchased
- 1.3.2.3.3 - Custom Designed Software Purchased
- 1.3.2.3.4 - Purchased Large Databases for Multi-Year Use
- 1.3.2.4 - Excess of Purchase Price of Consolidated Subsidiary Shares
- 1.3.2.5 - Patents, Trademarks and Copyrights - Net
- 1.3.2.5.1 - Patents, Trademarks and Copyrights - Gross
- 1.3.2.5.2 - Patents, Trademarks and Copyrights - Accumulated Amortization
- 1.3.2.6 - Other Intangibles
- 1.3.2.6.1 - Quota - Net
- 1.3.2.6.1.1 - Quota - Gross
- 1.3.2.6.1.2 - Quota - Accumulated Amortization
- 1.3.2.6.2 - License - Net
- 1.3.2.6.2.1 - License - Gross
- 1.3.2.6.2.2 - License - Accumulated Amortization
- 1.3.2.6.3 - Incorporation Cost - Net
- 1.3.2.6.3.1 - Incorporation Cost - Gross
- 1.3.2.6.3.2 - Incorporation Cost - Accumulated Amortization
- 1.3.2.6.4 - Customer List - Net
- 1.3.2.6.4.1 - Customer List - Gross
- 1.3.2.6.4.2 - Customer List - Accumulated Amortization
- 1.3.2.6.5 - Right - Net
- 1.3.2.6.5.1 - Right - Gross
- 1.3.2.6.5.2 - Right - Accumulated Amortization
- 1.3.2.6.6 - Timber Rights - Net
- 1.3.2.6.6.1 - Timber Rights - Gross
- 1.3.2.6.6.2 - Timber Rights - Accumulated Amortization
- 1.3.2.6.7 - Mining Right - Net
- 1.3.2.6.7.1 - Mining Right - Gross
- 1.3.2.6.7.2 - Mining Right - Accumulated Amortization
- 1.3.2.6.8 - Oil and Gas Right - Net
- 1.3.2.6.8.1 - Oil and Gas Right - Gross
- 1.3.2.6.8.2 - Oil and Gas Right - Accumulated Amortization
- 1.3.2.6.9 - All Other Intangibles Assets - Net
- 1.3.2.6.9.1 - All Other Intangibles Assets - Gross
- 1.3.2.6.9.2 - All Other Intangibles Assets - Accumulated Amortization
- 1.4 - Other Assets
- 1.4.1 - Pensions
- 1.4.1.1 - Pensions Costs (Debits)
- 1.4.1.2 - Actuarial Surplus on Employer-Sponsored Trustee Pension Plans
- 1.4.2 - All Other Assets
- 1.4.2.1 - Other Deposits
- 1.4.2.1.1 - Deposits with Suppliers
- 1.4.2.1.2 - Security Tender Deposits
- 1.4.2.1.3 - Deposits with Others
- 1.4.2.2 - All Other Assets, except Other Deposits
- 1.4.2.2.1 - Reserve Fund
- 1.4.2.2.2 - Cash Surrender Value of Life Insurance
- 1.4.2.2.3 - Asset Held in Trust
- 1.4.2.2.4 - Other
- 1.4.2.2.4.1 - Gold, silver and other precious metal certificates
- 1.4.2.2.4.2 - Valuable and Collectibles (eg. Art)
- 1.4.2.2.4.3 - Net Income Stabilization Account
- 1.4.2.2.4.4 - Canadian Agricultural Income Stabilization Program
- 1.4.2.2.4.5 - Compte de stabilisation du revenu agricole (Province of Quebec only)
- 1.4.2.2.4.6 - Other Miscellaneous
- Date modified:
