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

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