Public Works and Government Services CanadaCanada wordmark
Skip navigation links
Français Contact Us Help Search Canada Site
PWGSC Home About PWGSC Services Canadians Businesses
  Accounting, Banking and Compensation Corporate Image
What's New Site Map Home
Receiver General for Canada
2006 Public Accounts of Canada
Payment on Due Date
Bank and Exchange Rates
Direct Deposit in Canada
Foreign Direct Deposit
Banking Colloquium 2005
Chart of Accounts
FAQ

Archives

TPSGC > Receiver General for Canada > COA >  7 > 7.2.3 Descriptions for class objects (financial claims and obligations) – Summary

7.2.3 Descriptions for class objects (financial claims and obligations) – Summary

C OBJECTS FOR ASSETS, LIABILITIES AND OTHER TRANSACTIONS  
5 ASSETS  
50 LOANS, INVESTMENTS, AND ADVANCES  
501 LOANS i
5010 Acquisition of Loans with Cash i
5011 Acquisition of Loans with Other Assets i
5013 Loans to Appropriation–Dependent Crown Corporations (ADCCs) i
5015 Settlement of Loans with Cash i
5016 Settlement of Loans with Other Assets i
5018 Repayment of Loans from Appropriation–Dependent Crown Corporations (ADCCs) i
5020 Foreign Currency Translation of Loans i
5021 Write–off of Loans i
5029 Other Adjustments to Loans i
503 ADVANCES i
5030 Acquisition of Other Advances with Cash i
5031 Acquisition of Other Advances with Other Assets i
5032 Acquisition of Travel Advances i
5033 Advances to Consolidated Specified Purpose Accounts i
5034 Advances to Appropriation–Dependent Crown Corporations (ADCC's) i
5035 Settlement of Other Advances with Cash i
5036 Settlement of Other Advances with Other Assets i
5038 Repayment of Advances from Consolidated Specified Purpose Accounts i
5039 Repayment of Advances from Appropriation–Dependent Crown Corporations (ADCC's) i
5040 Foreign Currency Translation of Advances i
5041 Write–off of Advances i
5049 Other Adjustments to Advances i
505 INVESTMENTS i
5050 Acquisition of Investments with Cash i
5051 Acquisition of Investments Through Capitalization of Financial Claims i
5052 Acquisition of Investments with Other Assets i
5053 Investments in Consolidated Specified Purpose Accounts i
5054 Investments in Appropriation–Dependent Crown Corporations (ADCC's) i
5055 Disposal of Investments for Cash i
5056 Disposal of Investments for Other Assets i
5057 Repayment of Investments from Appropriation–Dependent Crown Corporations (ADCCs) i
5058 Repayment of Investments by Consolidated Specified Purpose Accounts i
5060 Foreign currency translation of investments i
5061 Write–off of Investments i
5069 Other Adjustments to Investments i
507 INVESTMENTS OF THE CANADA PENSION PLAN INVESTMENT FUND  
5070 Acquisition of Investments with Cash i
5071 Transfers from the Canada Pension Plan Accounts i
5075 Disposal of Investments with Cash i
5079 Other Adjustments to Investments i
51 FOREIGN EXCHANGE ACCOUNTS i
511 INTERNATIONAL MONETARY FUND AND SPECIAL DRAWING RIGHTS TRANSACTIONS i
5100 Acquisition of Claims with Cash i
5101 Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes i
5110 Settlement of Claims with Cash i
5111 Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes i
5120 Acquisition of Special Drawing Rights (SDRs) i
5121 Issues of Notes Payable to the International Monetary Fund (IMF) i
5122 Disposal of Special Drawing Rights (SDR) i
5123 Redemption of Notes Payable to the International Monetary Fund (IMF) i
5130 Maintenance of Value Adjustments i
5131 Year End Valuation Adjustment i
5159 Other Adjustments i
516 EXCHANGE FUND ACCOUNT – ADVANCES (RESTRICTED CLAIMS)  
5160 Advances Provided to the Exchange Fund Account i
5161 Settlements of Advances i
5163 Year–End Valuation Adjustment i
5169 Other Adjustments i
52 CASH ACCOUNTS i
529 CASH ACCOUNT  
5299 Net Increase or Decrease in Cash Account  
53 ACCOUNTS RECEIVABLE i
539 ACCOUNTS RECEIVABLE  
5399 Net Increase or Decrease in Accounts Receivable  
6 LIABILITIES  
60 SPECIFIED PURPOSE ACCOUNTS (SPAs) i
601 PENSION INSURANCE AND SOCIAL SECURITY ACCOUNTS i
6001 Contributions by Current Employees or Participants i
6002 Contributions by Current Employees – Public Service Corporations i
6003 Contributions by Government Employees for Past Services or in Arrears i
6004 Contributions by Public Service Corporations Employees for Past Service or in Arrears i
6005 Contributions by Retired Employees i
6012 Contributions by Government – as Employer i
6013 Contributions by Public Service Corporations as Employer i
6017 Death Benefit General Contributions i
6018 Death Benefit Single Contributions i
6020 Actuarial Adjustments i
6022 Transfers from Other Pension Plans i
6023 Refundable Tax Recovered from the Canada Revenue Agency i
6025 Return on Investment i
6027 Interest Credited to the Account i
6029 Other Receipts i
6030 Payment of Benefits i
6034 Payment of Minimum Benefits i
6035 Pension Division Payments i
6037 Return of Contributions – Government Employees i
6038 Return of Contributions – Public Service Corporation Employees i
6040 Payment of Interest on Loans or Advances i
6045 Transfers to Other Pension Plans i
6046 Refundable Tax Remitted to The Canada Revenue Agency i
6047 Withdrawal of Surplus  
6051 Operating Expenses i
6053 Transfer to Pension Investment Board  
6054 Transfer to Superannuation Investment Funds  
6055 Transfers to Canada Pension Plan Investment Fund i
6056 Transfer from Pension Investment Board  
6057 Transfer from Superannuation Investment Fund  
6059 Other Payments i
606 PROVINCIAL TAX COLLECTION AGREEMENTS i
6060 Estimated Collections of Taxes i
6063 Installment Payments to Provinces for Taxes i
6066 Recoveries from Provinces i
6069 Other Adjustments i
607 CROWN CORPORATIONS DEPOSITS i
6079 Net Increases or Decreases in Crown Corporations Deposits  
608 OTHER DEPOSITS AND TRUST FUNDS i
6081 Deposits Received i
6082 Interest Received i
6083 Transfers from Budgetary Expenditures i
6084 Deposit of Securities Held in Trust i
6085 Refunds i
6086 Payments Made in Accordance with Authorities i
6087 Return of Securities Held in Trust i
6089 Other Adjustments i
609 MISCELLANEOUS ACCOUNTS i
6099 Net Increases or Decreases in Other Specified Purpose Accounts  
61 UNMATURED DEBT TRANSACTIONS i
611 UNMATURED DEBT PAYABLE i
6111 Issue of Debt i
6115 Redemption of Unmatured Debt i
6116 Transfers to Matured Debt (on Retirement of Debt) i
6117 Revaluation of Unmatured Debt i
6118 Unmatured Debt Payable – Exchange Rate Changes i
6119 Other Adjustments i
62 TRANSACTIONS RELATING TO OTHER LIABILITIES i
621 INTEREST DUE ON UNMATURED DEBT (INCLUDING COMPOUND INTEREST ON CANADA SAVINGS BONDS) i
6211 Interest Charges Accrued i
6212 Interest Due i
6213 Payments to Claimants i
622 MATURED DEBT i
6221 Transfers from Unmatured Debt i
6222 Redemption of Debts i
6225 Write–off of Matured Debt (Transfer to Revenue) i
6227 Matured Debt Revaluation i
629 MISCELLANEOUS  
6299 Net Increase or Decrease in Other Liability  
7 OTHER  
70 OTHER ACCOUNTS/TRANSACTIONS i
702 ALLOWANCE FOR VALUATION OF ASSETS AND LIABILITIES i
7021 Allowance for Valuation of Financial Claims (Incl. Allowance for Doubtful Accounts) i
7022 Allowance for Statutory Accounts Payable i
7023 Allowance for Employee Benefits i
7029 Other Allowances i
703 UNAMORTIZED DEFICIENCIES ON SUPERANNUATION ACCOUNTS i
7031 Increase to Reflect Actuarial Deficiencies Recorded i
7032 Decrease Resulting from Amortization of Actuarial Deficiencies i
704 UNAMORTIZED DISCOUNT ON TREASURY BILLS i
7041 Increase to Reflect Discount on New Treasury Bills i
7042 Decrease Resulting from Amortization of Discount on Treasury Bills i
706 ACCUMULATED AMORTIZATION  
7061 Accumulated Amortization on Capital Assets  
709 OTHER TRANSACTIONS  
7099 Net Increase or Decrease in Other Transactions  
8 ACCUMULATED DEFICIT  
80 UNRESTRICTED AMOUNTS i
801 UNRESTRICTED AMOUNTS IN THE ACCUMULATED DEFICIT i
8011 Increases i
8012 Decreases i
802 YEAR–END CLOSING OF DEPARTMENTAL ACCOUNTS  
8021 Closing of Control Accounts i
8022 Closing of Revenue and Expense Accounts i
81 CONSOLIDATED SPECIFIC PURPOSE ACCOUNTS i
810 CONSOLIDATION OF SPECIFIED PURPOSE ACCOUNTS  
8101 Deficit for the Year i
8102 Surplus for the Year i
8103 Other Adjustments i
811 EMPLOYMENT INSURANCE ACCOUNT i
8110 Contributions by Employees, Their Employers and Other Participants i
8112 Contributions from the Government as an Employer i
8114 Return on Investment i
8115 Interest–Bearing Loans from the Government i
8116 Other Receipts i
8117 Payment of Benefits i
8118 Refund of Contributions i
8119 Payment of Interest on Loans or Advances i
8120 Operating Expenses i
8121 Repayment of Interest–Bearing Loans to the Government i
8122 Other Payments and Adjustments i
815 CROP REINSURANCE FUND i
8150 Receipts from Provinces i
8151 Interest–Free Advances from the Government of Canada i
8152 Other Receipts i
8153 Payments to Provinces i
8154 Repayment of Advances to the Government of Canada i
8155 Other Payments i
816 AGRICULTURAL COMMODITIES STABILIZATION ACCOUNT  
8161 Receipts from Participating Provinces and Producers i
8162 Loans or Advances from the Government of Canada i
8163 Repayment of Loans or Advances to the Government of Canada i
8164 Return on Investments i
8165 Contributions by the Government i
8166 Other Receipts i
8167 Payments to Participating Producers i
8168 Payment of Interest to the Government on Loans or Advances i
8169 Other Payments i
817 GOODS AND SERVICES TAX (GST) REFUNDABLE ADVANCE ACCOUNTS ON PURCHASES i
8171 Payment of GST on Purchases i
8175 Rebates Received on GST Paid i
818 SEIZED PROPERTY PROCEEDS ACCOUNT i
8181 Proceeds from Forfeited Assets and Fines i
8182 Advances from the Government i
8184 Payments of Operating and Other Expenses i
8185 Payment of Advances to the Government i
8186 Payment of Claims Against the Crown and Other Expenses to Outside Parties i
8187 Payment of Proceeds to Other Governments i
8188 Transfer of Net Proceeds to Other Revenue i
819 NEW PARKS AND HISTORIC SITES ACCOUNT  
8190 Donations (Unspecified) i
8191 Net Proceeds from the Sale of Federal Real Property i
8192 Contributions from the Government of Canada i
8193 Advances from the Government of Canada i
8194 Other Receipts i
8195 Disbursements to Outside Parties i
8196 Disbursements (Internal to Government) i
8197 Contributions to Outside Parties i
8198 Repayment of Advance to the Government i
8199 Other Payment i
82 CONSOLIDATED DEPOSIT AND TRUST ACCOUNTS  
820 GIFTS, DONATIONS AND BEQUESTS ACCOUNTS  
8200 Receipts i
8201 Payments i
8202 Return on Investment  
821 INSURANCE ACCOUNTS i
8210 Receipts i
8211 Transfers from Budgetary Appropriations i
8212 Return on Investment  
8215 Payments i
822 EARMARKED FEES AND LEVIES i
8220 Receipts i
8221 Transfers from Budgetary Appropriations i
8225 Payments i
829 OTHER RESTRICTED ACCOUNTS  
8290 Other Receipts i
8291 Return on Investments  
8292 Contributions by the Government  
8293 Loans or Advances from the Government of Canada  
8294 Payment of Interest to the Government on Loans or Advances  
8295 Other Payments i
8296 Repayment of Loans or Advances to the Government  
83 CONSOLIDATION OF APPROPRIATION – APPROPRIATION DEPENDENT AND ENTREPRISE CROWN CORPORATION i
831 CONSOLIDATION OF APPROPRIATION – APPROPRIATION DEPENDENT AND ENTREPRISE CROWN CORPORATION  
8300 Accumulated Deficit / Surplus Brought Forward – Consolidation of all Crown Corporation i
8311 Surplus or Deficit for the Year – Appropriation Dependent Crown Corporation (ADCC's) i
8312 Gain/Loss for the Year – Enterprises Crown Corporation i
8313 Other Adjustments i
832 ALLOWANCE FOR EMPLOYEE BENEFITS  
8321 Net Change in Allowance – Employee Benefit i
833 REVENUES AND EXPENDITURES  
8330 Expenses – National Defence i
8339 Expenses – Other i
834 CASH BALANCES  
8340 Net Change – Cash in Transit i
835 ACCOUNTS RECEIVABLE OF APPROPRIATION DEPENDANT CROWN CORPORATIONS (ADCC'S) (WITH OUTSIDE PARTIES)  
8350 Net Change – Accounts Receivable 2 i
836 LOANS, INVESTMENTS AND ADVANCES BY ADCC'S (WITH OUTSIDE PARTIES)  
8360 Net Change – Loans, Investment and Advances by Appropriation Dependant Crown Corporations(ADCCs) 2 i
837 ACCOUNTS PAYABLE OF APPROPRIATION DEPENDANT CROWN CORPORATIONS (ADCC'S) (WITH OUTSIDE PARTIES)  
8371 Net Change – Other Liabilities ADCC 2 i
838 BORROWINGS OF APPROPRIATION DEPENDANT CROWN CORPORATIONS (ADCC'S) (WITH OUTSIDE PARTIES)  
8380 Net Change – Other Liabilities ADCC borrowings 2 i
84 GOVERNMENT ELIMINATION OF INTER–ENTITY TRANSACTIONS AND BALANCES CONSOLIDATION OF APPROPRIATION–DEPENDENT CROWN CORPORATION (ADCC'S) i
840 GOVERNMENT ELIMINATION OF INTER–ENTITY REVENUE AND EXPENDITURE TRANSACTIONS  
8400 Other Revenue – Return on Investments 1 i
8402 Other Revenue 1 i
8403 Expenses – National Defence 1 i
8419 Expenses – Other Elimination Inter–entity Transactions 1 i
842 GOVERNMENT ELIMINATION OF INTER–ENTITY LIABILITY BALANCES i
8420 Net Change in Borrowings of Agent Crown corporations 1 i
8422 Unmatured Debt Held by Appropriation Dependant Crown Corporation's (ADCC's) 1 i
8423 Accounts Payable to Appropriation Dependant Crown Corporation's (ADCC'S) 1 i
8424 Net Change in Specified purpose accounts due to Appropriation Dependent Crown Corporations (ADCC's) 1 i
8425 Specified Purpose Accounts – due to Appropriation Dependant Crown Corporation's (ADCC's) 1 i
844 GOVERNMENT ELIMINATION OF INTER–ENTITY ASSET BALANCES i
8440 Elimination of inter–entity loans, investments or advances in (ADCC) 1 i
8443 Allowance for Valuation of Assets and Liabilities 1 i
85 CONSOLIDATION OF ACCOUNTS RECEIVABLE AND ACCRUAL OF OTHER RELATED REVENUES i
850 ACCOUNTS RECEIVABLE (AT YEAR END)  
8501 Increases (Departmental Accrual) 2 i
8502 Decreases (Departmental Accrual) 2 i
851 MISCELLANEOUS REVENUE  
8511 Departmental Revenue Credited to the Vote Accrued at Year–End 2 i
8512 Other Departmental Revenue Accrued at Year–End 2 i
852 RETURN FROM INVESTMENTS  
8521 Departmental Revenue Accrued at Year–End 2 i
9 IDENTIFICATION OF PARTNERING DEPARTMENT FOR INTERDEPARTMENTAL TRANSACTIONS  
9DDD Interdepartmental Settlement 1 i

Note(s):

1This object should only have an "I" indicator in the line of coding.
2This object should only have an "E" indicator in the line of coding.
 
Top
Maintained by  Accounting, Banking and Compensation
Last Updated: 2005-10-02
Important Notices