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

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