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

  • 1 - Assets
  • 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
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