Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Assets
- 1 - Assets
- 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
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