Document

Account grouping
*Account grouping name:
Code display name:
Delimiter: For reference only
*Grouping code *Level 1 *Level 2 Level 3 Level 4 Account tags Industry tags *MAC code MAC Level 1 MAC Level 2 MAC Level 3 Dr/Cr

MAC codes
For reference only
This column reflects the MAC Level 3 code for each row. These labels reflect the name or description associated with the levels of each MindBridge Account Classification ("MAC") category. Indicates whether a positive balance relates to a debit ("Dr") or a credit ("Cr"). A short description of each MAC Level 3 category. These examples reflect alternate names and/or examples of accounts within each MAC category. These additional tags can be used when searching or filtering for analysis results.
MAC code MAC Level 1 MAC Level 2 MAC Level 3 Dr/Cr Quick description Account examples Account tags
1101 Assets Operational assets Cash and cash equivalents Dr Liquid funds available for immediate use; includes cash in hand and in banks Petty cash; Deposit account; Restricted cash and investments asset; cash
1102 Assets Operational assets Trade receivables Dr Amounts due from customers for goods or services sold Accounts receivable; Customer invoices asset; ar
1103 Assets Operational assets Allowance for doubtful accounts (contra) Cr Contra-asset account for estimating uncollectible trade receivables Bad debt reserve; Provision for credit losses asset; ar; contra
1104 Assets Operational assets Contract assets Dr Assets recognized from revenue earned on contracts, not yet invoiced Unbilled receivables; Unbilled revenue asset
1105 Assets Operational assets Contract assets - allowance for impairment (contra) Cr Contra-asset account for potential impairment on contract assets Impairment on contract assets; Allowance for contract asset impairment asset; contra
1106 Assets Operational assets Inventory - general Dr Total current assets held for sale or used in production Stock; Merchandise inventory asset; inventory
1107 Assets Operational assets Inventory - materials and supplies Dr Raw materials and supplies available for use in the production process Raw materials; Production supplies asset; inventory
1108 Assets Operational assets Inventory - work in progress Dr Goods partially worked on but not yet completed, a stage between raw materials and finished goods WIP; In-process inventory asset; inventory
1109 Assets Operational assets Inventory - manufactured finished goods Dr Completed goods that are ready to be sold to customers Finished stock; Finished product inventory asset; inventory
1110 Assets Operational assets Inventory - purchased finished goods Dr Finished goods that have been purchased from suppliers and are ready for sale Merchandise inventory; Resale inventory asset; inventory
1111 Assets Operational assets Inventory reserve (contra) Cr Contra-asset account reflecting any write-down of inventory to lower of cost or market Inventory allowance; Inventory obsolescence reserve asset; inventory; contra
1112 Assets Operational assets Deferred costs and prepaid expenses Dr Payments made for benefits not yet received Deferred financing costs; Capitalized development costs; Deferred commission costs asset
1113 Assets Operational assets Lease and right-of-use assets Dr Value of leased assets under control for the lease term ROU assets; Leasehold interest asset
1114 Assets Operational assets Accumulated depreciation on right-of-use assets (contra) Cr Total depreciation for right-of-use assets over time ROU asset depreciation; Accumulated depreciation on leases asset; contra
1115 Assets Operational assets Accumulated impairment on right-of-use assets (contra) Cr Reserve for potential loss in value of leased assets Accumulated impairment/provision on lease and right-of-use assets; Impairment on leased assets; Provision for lease asset impairment asset; contra
1116 Assets Operational assets Property, plant and equipment (PP&E) Dr Long-term tangible assets used in operations PP&E; Buildings and land at historical cost asset
1117 Assets Operational assets Accumulated depreciation on PP&E (contra) Cr Total depreciation for property, plant, and equipment over time Accumulated depreciation on fixed assets asset; contra
1118 Assets Operational assets Accumulated impairment on PP&E (contra) Cr Reserve for loss in value of PP&E due to impairment Accumulated impairment on fixed assets asset; contra
1119 Assets Operational assets Intangible assets Dr Non-physical assets like patents, copyrights, trademarks Patents; Copyrights; Trademarks asset
1120 Assets Operational assets Goodwill Dr Excess of purchase price over fair value of identifiable net assets Business combination; Intangible capital asset
1121 Assets Operational assets Accumulated amortization of intangibles (contra) Cr Total amortization expense for intangible assets over time Amortization on intangibles asset; contra
1122 Assets Operational assets Accumulated impairment of intangibles or goodwill (contra) Cr Reserve for loss in value of intangibles or goodwill due to impairment Impairment of goodwill; Impairment of trademarks asset; contra
1201 Assets Tax assets Current tax assets Dr Taxes recoverable in the short term including overpayment or credits Tax receivable; Tax refund asset asset
1202 Assets Tax assets Deferred tax assets Dr Taxes recoverable in future periods due to temporary differences Future tax benefit asset
1301 Assets Investment & Financing assets Loans and notes receivable Dr Amounts owed to the company that are expected to be repaid Mortgage receivables; Installment notes receivable; Customer loan accounts asset
1302 Assets Investment & Financing assets Investments - general/other Dr Assets held for earning income or price appreciation Hedge funds; Private equity funds; Art and collectibles; Cryptocurrency holdings asset
1303 Assets Investment & Financing assets Investments - Fair Value through P&L Dr Investments measured at fair value, gains/losses flow through profit or loss Investments accounted for as trading; Trading securities; Investments accounted for at FVTPL asset
1304 Assets Investment & Financing assets Investments - Fair Value through OCI Dr Investments measured at fair value, gains/losses flow through other comprehensive income Investments accounted for as available for sale (AFS); Investments accounted for at FVOCI asset
1305 Assets Investment & Financing assets Investments - Amortized Cost Dr Investments held to maturity, measured at amortized cost Investments accounted for as held-to-maturity; Investments held at amortized cost asset
1306 Assets Investment & Financing assets Investments - Equity Method Dr Long-term investments where the company has significant influence but not full control, recognizing equity earnings proportional to ownership Equity method investments; Associate companies asset
1307 Assets Investment & Financing assets Investment property Dr Real estate property held to earn rentals or for capital appreciation Rental property; Real estate investments asset
1308 Assets Investment & Financing assets Investments in subsidiaries Dr Investments in entities over which the company has control, typically more than 50% of voting rights, consolidated in the company’s financial statements Subsidiaries; Controlled entities asset
1311 Assets Investment & Financing assets Pledged assets Dr Assets pledged as collateral for a liability Collateral assets; Secured assets asset
1312 Assets Investment & Financing assets Net defined benefit plan assets Dr Funded status of retirement plans, excess of plan assets over obligations Pension assets; Post-retirement assets asset
1401 Assets Other assets Biological assets Dr Living plants or animals held by a company for sale, breeding, or production Living inventory; Agricultural assets asset
1402 Assets Other assets Assets associated with discontinued operations Cr Assets related to segments or business lines the company has ceased or plans to cease Discontinued segment assets asset
1403 Assets Other assets Assets classified as held for sale Dr Long-term assets being actively marketed for sale and expected to be sold within a year Disposal group assets; For sale assets asset
1404 Assets Other assets Grants receivable Dr Funds expected to be received as financial aid from governments or institutions Grant funds; Government grants receivable asset
1409 Assets Other assets Other assets Dr Miscellaneous assets that do not fit into the standard asset categories Sundries; Miscellaneous assets; Other receivables asset
1501 Assets Non-standard balance sheet accounts Clearing accounts Dr Temporary accounts used to reconcile transactions before final posting Interim accounts; Wash accounts clearing
1502 Assets Non-standard balance sheet accounts Suspense accounts Dr Accounts used to temporarily hold uncertain or unclassified transactions Unclassified transactions suspense
1503 Assets Non-standard balance sheet accounts Intercompany accounts (balance sheet) Dr Accounts recording transactions between entities within the same company that relate to assets, liabilities, or equity Internal balancing accounts; Intra-group accounts intercompany
1504 Assets Non-standard balance sheet accounts Derivatives - cash flow hedges Dr Accounts for derivatives used to hedge exposure to variability in cash flows Cash flow hedge instruments; Hedging derivatives derivative
1505 Assets Non-standard balance sheet accounts Derivatives - fair value hedges Dr Accounts for derivatives used to hedge exposure to changes in fair value Fair value hedge instruments; FVH derivatives derivative
1506 Assets Non-standard balance sheet accounts Derivatives - non-hedges Dr Derivatives not designated as hedges which are accounted for in current earnings Trading derivatives; Speculative derivatives derivative
2101 Liabilities Operational liabilities Trade payables and accrued liabilities Cr Amounts owed to suppliers for goods or services received, not yet paid Accounts payable; Accrued expenses liabilities; ap
2102 Liabilities Operational liabilities Contract liabilities Cr Liabilities for goods or services owed to customers, with payment received or pending Customer deposits liabilities
2103 Liabilities Operational liabilities Payroll liabilities Cr Amounts owed to employees for wages, benefits, and withholdings Wages payable; Salaries payable liabilities
2104 Liabilities Operational liabilities Deferred revenue Cr Revenue received for goods or services to be delivered in the future Unearned income; Advance payments liabilities
2105 Liabilities Operational liabilities Insurance reserve liability Cr Reserve for future insurance claims that are probable and can be estimated Claim reserve; Insurance provision liabilities
2106 Liabilities Operational liabilities Provisions Cr Liabilities of uncertain timing or amount, set aside for future obligations Contingent liabilities; Accrued liabilities liabilities
2107 Liabilities Operational liabilities Lease liabilities Cr Obligations for future payments on property or equipment leases Capital lease obligations; Operating lease liabilities liabilities
2201 Liabilities Tax liabilities Current tax liabilities Cr Taxes due within the next twelve months Tax payable; Short-term tax liability liabilities; ap; income_tax
2202 Liabilities Tax liabilities Deferred tax liabilities Cr Taxes due on temporary differences to be settled in future periods Deferred taxation; Future tax liability liabilities; income_tax
2203 Liabilities Tax liabilities Uncertain tax position liability Cr Liabilities for tax positions that may be challenged by tax authorities Tax contingency; Tax provision liabilities; income_tax
2301 Liabilities Financing liabilities Interest and dividends payable Cr Obligations to pay interest on debts and dividends to shareholders Interest payable; Dividend payable liabilities; ap
2302 Liabilities Financing liabilities Debt and borrowings Cr Amounts owed by the company through various forms of debt financing Loans payable; Bonds payable; Notes payable liabilities
2303 Liabilities Financing liabilities Bank deposit liabilities (banking entities) Cr Amounts owed to bank customers for their deposited funds Customer deposits; Deposit accounts liabilities
2304 Liabilities Financing liabilities Bank overdraft Cr Overdrawn balance in a bank account Overdrafts; Negative bank balance liabilities
2305 Liabilities Financing liabilities Credit card loans Cr Borrowings against a credit card line of credit Credit card debt; Revolving credit liabilities
2306 Liabilities Financing liabilities Cheques and other items in transit Cr Cheques written or other items that have not yet cleared Outstanding checks; Transit items liabilities
2401 Liabilities Other liabilities Liabilities associated with discontinued operations Cr Liabilities related to segments or business lines the company has ceased or plans to cease Discontinued operations liabilities liabilities
2402 Liabilities Other liabilities Asset retirement obligations Cr Future costs to retire a tangible long-lived asset Decommissioning liability; Retirement costs liabilities
2403 Liabilities Other liabilities Liabilities classified as held for sale Cr Obligations related to assets or groups being prepared for sale Held for sale liabilities liabilities
2404 Liabilities Other liabilities Net defined benefit plan liabilities Cr Net obligations for employee defined benefit plans Pension liabilities; Post-employment liabilities liabilities
2409 Liabilities Other liabilities Other liabilities Cr Miscellaneous liabilities that don't fit other standard categories Other payables; Miscellaneous liabilities liabilities
3101 Equity Equity attributable to parent Preferred stock Cr Equity with priority over common stock for dividends and assets Series A preferred stock; Cumulative preferred stock equity
3102 Equity Equity attributable to parent Common stock Cr Equity representing ownership in a company, with voting rights Class A common stock; Voting common stock; Initial public offering (IPO) proceeds; Capital raised from equity issuance equity
3103 Equity Equity attributable to parent Additional paid in capital Cr Capital received from investors above the par value of the stock Additional paid-in capital; Capital surplus; Excess of issue price over par value of shares; Premium on shares issued equity
3104 Equity Equity attributable to parent Treasury stock (contra equity) Dr Company's own stock that has been reacquired, contra equity account Treasury shares; Buyback shares; Repurchased shares equity; contra
3105 Equity Equity attributable to parent Accumulated other comprehensive income (loss) - general Cr Cumulative gains and losses not included in net income OCI; Other comprehensive earnings-general equity
3106 Equity Equity attributable to parent OCI - Foreign currency translation adjustments Cr Gains or losses from translating foreign operations to reporting currency Currency translation adjustments equity
3107 Equity Equity attributable to parent OCI - PP&E revaluation Cr Reassessment increases or decreases in the value of PP&E Property revaluation surplus equity
3108 Equity Equity attributable to parent OCI - Defined benefit plan remeasurement Cr Gains or losses from adjusting pension plan assets and obligations Pension adjustments; Post-retirement benefit remeasurements equity
3109 Equity Equity attributable to parent OCI - Unrealized gain (loss) on investments Cr Gains or losses on securities not yet realized through sale Market-to-market adjustments; Investment revaluation equity
3110 Equity Equity attributable to parent OCI - Right-of-use asset revaluation Cr Adjustments to the carrying amount of leased assets Lease asset revaluation equity
3111 Equity Equity attributable to parent Retained earnings (accumulated deficit) Cr Profits kept in company to use for development or debt repayment Accumulated earnings; Undistributed profits; Accumulated losses (contra); Retained losses equity
3112 Equity Equity attributable to parent Dividends declared/paid Dr Distribution of earnings to shareholders Dividends payable; Distributed earnings equity (contra)
3201 Equity Equity attributable to non-controlling interests Non-controlling interests Cr Equity interest in subsidiaries not held by the parent company Minority interest equity
3301 Equity Other equity Partners' capital Cr Equity investment in a partnership by the partners Partner's equity; Ownership capital equity
3302 Equity Other equity General reserve Cr Funds set aside for future use or to cover contingencies Contingency reserve; Reserve fund equity
3309 Equity Other equity Other equity interest Cr Other accumulated funds or interests in equity not classified elsewhere Equity component of convertible debt; Reserves for share-based payments equity
3310 Equity Other equity Other contra equity (contra) Dr Other reductions in equity not classified elsewhere Overdrawn capital accounts equity; contra
3401 Equity Fund balances Unspecified fund balance Cr Fund balances not classified elsewhere, including miscellaneous funds or adjustments General reserves; Board designation undetermined;
Operating surplus balance		 equity
3402 Equity Fund balances Invested in Capital Assets Cr Funds tied up in property, equipment, and other capital assets, net of related debt Net investment in property, plant and equipment; Capital asset reserve; Fixed asset reinvestment fund; equity
3403 Equity Fund balances External restricted Cr Funds restricted by donors or grantors for specific external purposes or projects Externally restricted scholarship endowment; Donor-restricted fund for specific program equity
3404 Equity Fund balances Endowment Cr Funds with donor-imposed restrictions to maintain principal and use income for operations. Permanent Endowment Principal; Named Endowment Fund;
Donor-Restricted Endowment for Research		 equity
3405 Equity Fund balances Internal restricted Cr Funds designated by the organization's board for specific internal projects or uses Board-designated fund for innovation; Internally restricted fund for future expansion; Reserve for specified capital project equity
3406 Equity Fund balances Unrestricted Cr Funds free from donor restrictions, available for any lawful purpose of the organization Unrestricted fund balance; Available-for-use operating funds; Discretionary board funds equity
4101 Income Operating revenue Operating revenue 1 Cr Income from primary business activities Product sales; Merchandise sales; Service fees; Professional fees; Commission revenue; Progress billings on long-term contracts;
Not-For-Profit: Gross sales/revenues from organizational activities; Contributions; Social enterprise; Fundraising events; Fundraising; Membership fees		 income; ebitda
4102 Income Operating revenue Operating revenue 2 Cr income; ebitda
4103 Income Operating revenue Operating revenue 3 Cr income; ebitda
4104 Income Operating revenue Operating revenue 4 Cr income; ebitda
4105 Income Operating revenue Operating revenue 5 Cr income; ebitda
4106 Income Operating revenue Operating revenue 6 Cr income; ebitda
4107 Income Operating revenue Operating revenue 7 Cr income; ebitda
4108 Income Operating revenue Operating revenue 8 Cr income; ebitda
4109 Income Operating revenue Operating revenue 9 Cr income; ebitda
4110 Income Operating revenue Operating revenue 10 Cr income; ebitda
4111 Income Operating revenue Contra operating revenue 1 (contra) Dr Reductions against gross revenue, typically from returns and allowances Sales returns and allowances; Revenue deductions income; ebitda; contra
4112 Income Operating revenue Contra operating revenue 2 (contra) Dr income; ebitda; contra
4113 Income Operating revenue Contra operating revenue 3 (contra) Dr income; ebitda; contra
4114 Income Operating revenue Contra operating revenue 4 (contra) Dr income; ebitda; contra
4115 Income Operating revenue Contra operating revenue 5 (contra) Dr income; ebitda; contra
4116 Income Operating revenue Contra operating revenue 6 (contra) Dr income; ebitda; contra
4117 Income Operating revenue Contra operating revenue 7 (contra) Dr income; ebitda; contra
4118 Income Operating revenue Contra operating revenue 8 (contra) Dr income; ebitda; contra
4119 Income Operating revenue Contra operating revenue 9 (contra) Dr income; ebitda; contra
4120 Income Operating revenue Contra operating revenue 10 (contra) Dr income; ebitda; contra
4201 Income Non-operating income Non-operating income 1 Cr Income from peripheral activities; includes rent, dividends, or unrelated sales Investment income (if not core business); Rental income (if not core business); Insurance proceeds (if not core business) income
4202 Income Non-operating income Non-operating income 2 Cr income
4203 Income Non-operating income Non-operating income 3 Cr income
4204 Income Non-operating income Non-operating income 4 Cr income
4205 Income Non-operating income Non-operating income 5 Cr income
4206 Income Non-operating income Contra non-operating income 1-5 (contra) Dr Reductions against non-operating revenue income; contra
4301 Income Other Income Profit (loss) from discontinued operations Cr Earnings or losses from a component of the business that has ceased operations Profits from disposed segments; Discontinued business income income
4319 Income Other Income Other/unspecified other income Cr Income not directly related to primary or secondary business activities Licensing/royalty income (if not core business); Bad debt recoveries; Extraordinary income; Gifts income
4320 Income Other Income Contra other income (contra) Dr Deductions or offsets against other income categories Contra Income income; contra
4302 Income Other Income Gain (loss) - general Cr An increase (decrease) in equity from a transaction that is outside the entity’s primary business operations Net realized gain (loss) income
4303 Income Other Income Gain (loss) on disposal of investments Cr Results from selling investment securities Investment disposal results; Capital gains (losses) income
4304 Income Other Income Gain (loss) on disposal of assets Cr Results from selling long-term assets like equipment or property Asset disposal results; Fixed asset gains (losses) income
4305 Income Other Income Gain (loss) on foreign exchange Cr Impact of currency exchange rate changes on foreign currency transactions. Forex Gain/Loss, Currency Transaction Results income
4306 Income Other Income Gain (loss) on disposal of trade receivables Cr Results from the sale or write-off of trade receivables Receivables disposal gain (loss); Bad debt recovery income
4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr Accounts recording transactions between entities within the same company that relate to income or expenses Intra-group revenue and expense accounts intercompany
5101 Expenses Cost of goods and services sold COGS – general/other Dr Broad category for direct costs attributable to goods sold, not otherwise specified Direct costs expense; ebitda
5102 Expenses Cost of goods and services sold COGS – sales of goods Dr Direct costs tied specifically to the production or purchase of goods sold Product costs; Direct material costs expense; ebitda
5103 Expenses Cost of goods and services sold COGS – cost of delivering services Dr Direct costs associated with the delivery of services Service costs; Direct service costs expense; ebitda
5104 Expenses Cost of goods and services sold Changes in inventories Dr Adjustments in the value of inventories due to changes in quantity or valuation Stock variations; Inventory adjustments expense; ebitda
5105 Expenses Cost of goods and services sold Materials and consumables used Dr Costs of raw materials and consumables directly used in the production of goods or delivery of service Raw materials used; Consumables expense expense; ebitda
5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr Costs related to employee compensation, including wages and benefits. Payroll Expense, Labor Costs expense; ebitda
5202 Expenses Operating expenses General and administrative expense Dr Overhead costs not directly tied to production G&A expense; Administrative costs expense; ebitda
5203 Expenses Operating expenses Research and development costs Dr Costs related to the development of new products or services R&D expense; Innovation costs expense; ebitda
5204 Expenses Operating expenses Advertising and promotion expense Dr Costs associated with marketing and sales promotion activities Marketing expense; Ad costs expense; ebitda
5205 Expenses Operating expenses Professional fees Dr Costs for external professional services, like legal or consulting Consulting fees; Legal fees; Audit fees expense; ebitda
5206 Expenses Operating expenses Depreciation and amortization expense Dr Allocation of the cost of tangible and intangible assets over their useful lives Non-cash charges; Asset depreciation expense
5207 Expenses Operating expenses Facilities/rental expense Dr Costs of renting or leasing space for operations. Lease Expense, Property Rent expense; ebitda
5208 Expenses Operating expenses Insurance expense Dr Premiums paid for various insurance policies Insurance premiums; Risk management costs expense; ebitda
5209 Expenses Operating expenses Utilities expense Dr Costs of utilities like electricity, water, and gas Utility costs; Energy expense expense; ebitda
5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr Costs of maintaining and repairing equipment and property Maintenance costs; Upkeep expense expense; ebitda
5211 Expenses Operating expenses Supplies expense Dr Costs of small, consumable items used in operations Office supplies; Operational materials expense; ebitda
5212 Expenses Operating expenses Travel expense Dr Costs associated with business travel Travel costs; Business trip expenses expense; ebitda
5213 Expenses Operating expenses Claims expense Dr Costs arising from legal claims or settlements Legal Settlements; Contingency Expenses expense; ebitda
5214 Expenses Operating expenses Restructuring and impairment costs Dr Costs from restructuring operations or from asset impairment Restructuring charges; Impairment losses expense; ebitda
5215 Expenses Operating expenses Bad debt expense Dr Costs related to uncollectible receivables Write-offs; Allowance for doubtful accounts expense; ebitda
5216 Expenses Operating expenses Business taxes and fees Dr Taxes and government fees not related to income taxes Non-income taxes; Licenses and permits expense
5217 Expenses Operating expenses Interest expense and bank charges Dr Costs of interest on debt and bank service charges Interest expense; Bank fees expense
5218 Expenses Operating expenses Fundraising expense Dr Costs associated with raising funds for the organization Capital raising costs; Financing expenses expense; ebitda
5229 Expenses Operating expenses Other/unspecified operating expense Dr Miscellaneous expenses not categorized elsewhere Sundries; Miscellaneous operating costs expense; ebitda
5301 Expenses Other expenses Tax expense (benefit) Dr Costs or savings associated with income taxes Income tax provision; Tax benefit expense; income_tax
5309 Expenses Other expenses Miscellaneous expense Dr Various non-categorized expenses that do not fit into other specific expense categories Sundry expense; General expense expense; ebitda

Instructions
Step 1: Defining the account grouping
Account grouping name (required): The unique name assigned to the new account grouping, entered into column B, row 1. This will be displayed in MindBridge under Admin > Account groupings.
Code display name (recommended): The name of the account code hierarchy system used within the dataset, entered into column B, row 2. This will be displayed in MindBridge under Admin > Account groupings > View details.
Delimiter (optional): The delimiter character (if any) used in the "Grouping code" column to delimit levels in the hierarchy, entered into column B, row 3.
Note: If no delimiter exists, this field should be blank.
Step 2: Account grouping and mapping
Detail each account within the hierarchy and map them to the appropriate MAC codes to create a comprehensive structure.
1. On the "Account grouping" sheet, fill in columns A to E with the financial hierarchy that you want to view within MindBridge. Refer to the "Field descriptions and requirements" below for more information.
Note: Each row (i.e., account group) must be unique and include all category levels, down to the lowest level. Refer to the "Example grouping" sheet to see what this looks like — this tab leverages MindBridge's standard mapping from MAC v.1 codes to MAC v.2 codes in order to provide an example of a completed account grouping template.
2. On the "Account grouping" sheet, map each of the lowest-level account categories, as detailed in columns B to E, to the most appropriate MAC code. Do so by copying the relevant code from column A on the "MAC codes" sheet and pasting it into column H on the "Account grouping" sheet.
On the "Account grouping" sheet, columns J to M will populate automatically based on the MAC code entered in each row of column H ("MAC code"), and should not be altered.
Note: The same MAC code can be applied to multiple account groups.
3. Once the template is complete, save it as a CSV file (comma-separated values) or as an Excel workbook (XLSX). You can then import the completed template into MindBridge to create a custom account grouping.
More information
Review the updated MindBridge Account Classification code system (MAC v.2) article in the Knowledge Base
Field descriptions and requirements — for reference only
Required fields Recommended if available Required field For reference only
Grouping code Level 1 Level 2 Level 3 Level 4 Account tags Industry tags MAC code MAC Level 1 MAC Level 2 MAC Level 3 Dr/Cr
The unique code for each account group within the financial hierarchy. The name or description associated with the levels of each account group in the financial hierarchy. Optional tags to help you organize your accounts and create filters. Optional tags to help you organize your accounts. The most relevant MAC code for the lowest-level account category in each account group. On the "Account grouping" sheet, these columns will be automatically populated based on the MAC code entered in each row of column H ("MAC code"), and should not be altered.
You can use this section to help you validate the accuracy of the selected MAC code.

Example grouping
*Account grouping name: MindBridge_Example
Code Display Name: Internal Code
Delimiter:
*Grouping code *Level 1 *Level 2 Level 3 Level 4 Account tags Industry tags *MAC code MAC Level 1 MAC Level 2 MAC Level 3 Dr/Cr
14001 Assets Unspecified assets Unspecified assets Unspecified assets asset 1409 Assets Other assets Other assets Dr
14005 Assets Unspecified assets Unspecified assets Asset clearing 1501 Assets Non-standard balance sheet accounts Clearing accounts Dr
14011 Assets Current assets Cash and cash-equivalent assets Unspecified cash/deposits asset; cash 1101 Assets Operational assets Cash and cash equivalents Dr
14012 Assets Current assets Cash and cash-equivalent assets Cash asset; cash 1101 Assets Operational assets Cash and cash equivalents Dr
14013 Assets Current assets Cash and cash-equivalent assets Domestic bank deposits asset; cash 1101 Assets Operational assets Cash and cash equivalents Dr
14014 Assets Current assets Cash and cash-equivalent assets Foreign bank deposits asset; cash 1101 Assets Operational assets Cash and cash equivalents Dr
14015 Assets Current assets Cash and cash-equivalent assets Credit union deposits asset; cash 1101 Assets Operational assets Cash and cash equivalents Dr
14016 Assets Current assets Cash and cash-equivalent assets Other cash-like instruments asset; cash 1101 Assets Operational assets Cash and cash equivalents Dr
14026 Assets Current assets Accounts receivable (A/R) Unspecified accounts receivable (A/R) asset; ar 1102 Assets Operational assets Trade receivables Dr
14027 Assets Current assets Accounts receivable (A/R) Allowance for doubtful accounts receivable (A/R) (contra) ar; asset; contra 1103 Assets Operational assets Allowance for doubtful accounts (contra) Cr
14028 Assets Current assets Accounts receivable (A/R) Trade accounts receivable (A/R) ar; asset 1102 Assets Operational assets Trade receivables Dr
14029 Assets Current assets Accounts receivable (A/R) Discounts on sales (contra) ar; asset; contra 1102 Assets Operational assets Trade receivables Dr
14030 Assets Current assets Accounts receivable (A/R) Taxes receivable asset; ar; income_tax 1201 Assets Tax assets Current tax assets Dr
14031 Assets Current assets Accounts receivable (A/R) Interest Receivable asset; ar 1409 Assets Other assets Other assets Dr
14032 Assets Current assets Accounts receivable (A/R) Holdbacks Receivable asset; ar 1104 Assets Operational assets Contract assets Dr
14033 Assets Current assets Accounts receivable (A/R) Leases Receivable asset; ar 1113 Assets Operational assets Lease and right-of-use assets Dr
14034 Assets Current assets Accounts receivable (A/R) A/R from employees asset; ar 1102 Assets Operational assets Trade receivables Dr
14035 Assets Current assets Accounts receivable (A/R) Non-profit organization receivables from members asset; ar 1409 Assets Other assets Other assets Dr
14045 Assets Current assets Inventories Unspecified Inventory asset; inventory 1106 Assets Operational assets Inventory - general Dr
14046 Assets Current assets Inventories Inventory of goods for sale asset; inventory 1109 Assets Operational assets Inventory - manufactured finished goods Dr
14047 Assets Current assets Inventories Inventory of parts and supplies asset; inventory 1107 Assets Operational assets Inventory - materials and supplies Dr
14048 Assets Current assets Inventories Inventory of properties asset; inventory 1106 Assets Operational assets Inventory - general Dr
14049 Assets Current assets Inventories Inventory of aggregates asset; inventory 1107 Assets Operational assets Inventory - materials and supplies Dr
14050 Assets Current assets Inventories Inventory of works in progress asset; inventory 1108 Assets Operational assets Inventory - work in progress Dr
14051 Assets Current assets Inventories Inventory of raw materials asset; inventory 1107 Assets Operational assets Inventory - materials and supplies Dr
14052 Assets Current assets Inventories Inventory of securities asset; inventory 1106 Assets Operational assets Inventory - general Dr
14053 Assets Current assets Inventories Inventory reserve (contra) asset; inventory; contra 1111 Assets Operational assets Inventory reserve (contra) Cr
14062 Assets Current assets Short-term investments Unspecified short-term investments asset 1302 Assets Investment & Financing assets Investments - general/other Dr
14063 Assets Current assets Short-term investments Unspecified foreign short-term investments asset 1302 Assets Investment & Financing assets Investments - general/other Dr
14064 Assets Current assets Short-term investments Term deposits asset 1101 Assets Operational assets Cash and cash equivalents Dr
14065 Assets Current assets Short-term investments (cur) Shares asset 1303 Assets Investment & Financing assets Investments - Fair Value through P&L Dr
14066 Assets Current assets Short-term investments Bonds (asset) asset 1303 Assets Investment & Financing assets Investments - Fair Value through P&L Dr
14067 Assets Current assets Short-term investments Treasury bills asset 1303 Assets Investment & Financing assets Investments - Fair Value through P&L Dr
14068 Assets Current assets Short-term investments Repo asset 1303 Assets Investment & Financing assets Investments - Fair Value through P&L Dr
14079 Assets Current assets Loans and notes receivable Unspecified loan/note receivable asset; ar 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14080 Assets Current assets Loans and notes receivable Demand loans receivable asset; ar 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14081 Assets Current assets Loans and notes receivable Notes receivable asset; ar 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14082 Assets Current assets Loans and notes receivable Mortgages receivable asset; ar 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14091 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from unspecified related parties asset 1409 Assets Other assets Other assets Dr
14092 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from shareholders/directors asset 1409 Assets Other assets Other assets Dr
14093 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from individual shareholders asset 1409 Assets Other assets Other assets Dr
14094 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from corporate shareholders asset 1409 Assets Other assets Other assets Dr
14095 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from directors asset 1409 Assets Other assets Other assets Dr
14096 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from members/partners asset 1409 Assets Other assets Other assets Dr
14097 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from limited partners asset 1409 Assets Other assets Other assets Dr
14098 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from members that are partnerships asset 1409 Assets Other assets Other assets Dr
14099 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from general partners asset 1409 Assets Other assets Other assets Dr
14100 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from other members asset 1409 Assets Other assets Other assets Dr
14110 Assets Current assets (cur) Due from/investments in related parties (cur) Due from/investments in related parties asset 1308 Assets Investment & Financing assets Investments in subsidiaries Dr
14120 Assets Current assets Other current assets Unspecified current assets asset 1409 Assets Other assets Other assets Dr
14121 Assets Current assets Other current assets Deferred income tax assets asset; income_tax 1202 Assets Tax assets Deferred tax assets Dr
14122 Assets Current assets Other current assets Accrued investment income asset 1302 Assets Investment & Financing assets Investments - general/other Dr
14123 Assets Current assets Other current assets Taxes recoverable/refundable asset 1201 Assets Tax assets Current tax assets Dr
14124 Assets Current assets Other current assets Prepaid expenses asset 1112 Assets Operational assets Deferred costs and prepaid expenses Dr
14125 Assets Current assets Other current assets Drilling advances asset 1112 Assets Operational assets Deferred costs and prepaid expenses Dr
14126 Assets Current assets Other current assets Security/tender deposits asset 1409 Assets Other assets Other assets Dr
14127 Assets Current assets Other current assets Purchase prepayments asset 1112 Assets Operational assets Deferred costs and prepaid expenses Dr
14136 Assets Capital assets Land-related Land asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14137 Assets Capital assets Land-related Land improvements asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14138 Assets Capital assets Land-related Accumulated amortization of land improvements (contra) asset; contra; amort 1117 Assets Operational assets Accumulated depreciation on PP&E (contra) Cr
14148 Assets Capital assets Depletable assets Unspecified depletable assets asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14149 Assets Capital assets Depletable assets Accumulated amortization of depletable assets (contra) asset; contra; amort 1117 Assets Operational assets Accumulated depreciation on PP&E (contra) Cr
14150 Assets Capital assets Depletable assets Depletable natural resources asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14151 Assets Capital assets Depletable assets Deferred exploration and development charges asset 1112 Assets Operational assets Deferred costs and prepaid expenses Dr
14161 Assets Capital assets Building-related Buildings asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14162 Assets Capital assets Building-related Accumulated amortization of buildings (contra) asset; contra; amort 1117 Assets Operational assets Accumulated depreciation on PP&E (contra) Cr
14163 Assets Capital assets Building-related Buildings under construction asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14174 Assets Capital assets Capital-lease-related Unspecified capital leases asset 1113 Assets Operational assets Lease and right-of-use assets Dr
14175 Assets Capital assets Capital-lease-related Building leases asset 1113 Assets Operational assets Lease and right-of-use assets Dr
14176 Assets Capital assets Capital-lease-related Equipment leases asset 1113 Assets Operational assets Lease and right-of-use assets Dr
14177 Assets Capital assets Capital-lease-related Vehicle leases asset 1113 Assets Operational assets Lease and right-of-use assets Dr
14178 Assets Capital assets Capital-lease-related Leasehold improvements asset 1113 Assets Operational assets Lease and right-of-use assets Dr
14179 Assets Capital assets Capital-lease-related Accumulated amortization of capital leases and leasehold improvements (contra) asset; contra; amort 1114 Assets Operational assets Accumulated depreciation on right-of-use assets (contra) Cr
14189 Assets Capital assets Other tangible capital assets Unspecified tangible capital assets asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14190 Assets Capital assets Other tangible capital assets Accumulated amortization of other tangible capital assets (contra) asset; contra; amort 1117 Assets Operational assets Accumulated depreciation on PP&E (contra) Cr
14191 Assets Capital assets Other tangible capital assets Sites and site-related asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14192 Assets Capital assets Other tangible capital assets Vehicles asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14193 Assets Capital assets Other tangible capital assets Equipment asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14194 Assets Capital assets Other tangible capital assets Equipment under construction asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14195 Assets Capital assets Other tangible capital assets Other capital assets under construction asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14196 Assets Capital assets Other tangible capital assets Furniture and fixtures asset 1116 Assets Operational assets Property, plant and equipment (PP&E) Dr
14205 Assets Capital assets Intangible capital assets Unspecified intangible capital assets asset 1119 Assets Operational assets Intangible assets Dr
14206 Assets Capital assets Intangible capital assets Accumulated amortization of intangible assets (contra) asset; contra; amort 1121 Assets Operational assets Accumulated amortization of intangibles (contra) Cr
14207 Assets Capital assets Intangible capital assets Goodwill asset 1120 Assets Operational assets Goodwill Dr
14208 Assets Capital assets Intangible capital assets Quota asset 1119 Assets Operational assets Intangible assets Dr
14209 Assets Capital assets Intangible capital assets Licenses asset 1119 Assets Operational assets Intangible assets Dr
14210 Assets Capital assets Intangible capital assets Incorporation costs asset 1119 Assets Operational assets Intangible assets Dr
14211 Assets Capital assets Intangible capital assets Intellectual property asset 1119 Assets Operational assets Intangible assets Dr
14212 Assets Capital assets Intangible capital assets Rights asset 1119 Assets Operational assets Intangible assets Dr
14213 Assets Capital assets Intangible capital assets Resource rights asset 1119 Assets Operational assets Intangible assets Dr
14214 Assets Capital assets Intangible capital assets Software asset 1119 Assets Operational assets Intangible assets Dr
14222 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from unspecified related parties asset 1409 Assets Other assets Other assets Dr
14223 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from shareholders/directors asset 1409 Assets Other assets Other assets Dr
14224 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from individual shareholders asset 1409 Assets Other assets Other assets Dr
14225 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from corporate shareholders asset 1409 Assets Other assets Other assets Dr
14226 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from directors asset 1409 Assets Other assets Other assets Dr
14227 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from members/partners asset 1409 Assets Other assets Other assets Dr
14228 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from limited partners asset 1409 Assets Other assets Other assets Dr
14229 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from members that are partnerships asset 1409 Assets Other assets Other assets Dr
14230 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from general partners asset 1409 Assets Other assets Other assets Dr
14231 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from other members asset 1409 Assets Other assets Other assets Dr
14241 Assets Long-term financial assets (l-t) Due from/investments in related parties (l-t) Due from/investments in related parties asset 1308 Assets Investment & Financing assets Investments in subsidiaries Dr
14251 Assets Long-term financial assets Long-term investments Unspecified long-term investment asset 1302 Assets Investment & Financing assets Investments - general/other Dr
14252 Assets Long-term financial assets Long-term investments COGS – other asset 1304 Assets Investment & Financing assets Investments - Fair Value through OCI Dr
14253 Assets Long-term financial assets Long-term investments (l-t) Shares asset 1304 Assets Investment & Financing assets Investments - Fair Value through OCI Dr
14254 Assets Long-term financial assets Long-term investments Government debt asset 1305 Assets Investment & Financing assets Investments - Amortized Cost Dr
14255 Assets Long-term financial assets Long-term investments Corporate debt asset 1305 Assets Investment & Financing assets Investments - Amortized Cost Dr
14256 Assets Long-term financial assets Long-term investments Securities asset 1303 Assets Investment & Financing assets Investments - Fair Value through P&L Dr
14266 Assets Long-term financial assets Long-term loans Unspecified long-term loans asset 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14267 Assets Long-term financial assets Long-term loans Mortgage assets asset 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14268 Assets Long-term financial assets Long-term loans Personal and credit card loans asset 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14269 Assets Long-term financial assets Long-term loans Business and government loans asset 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14270 Assets Long-term financial assets Long-term loans Line of credit asset 1301 Assets Investment & Financing assets Loans and notes receivable Dr
14280 Assets Long-term financial assets Other long-term financial assets Unspecified long-term financial asset asset 1409 Assets Other assets Other assets Dr
14281 Assets Long-term financial assets Other long-term financial assets Deferred items asset; income_tax 1112 Assets Operational assets Deferred costs and prepaid expenses Dr
14282 Assets Long-term financial assets Other long-term financial assets Accumulated amortization of deferred items (contra) asset; contra; amort 1112 Assets Operational assets Deferred costs and prepaid expenses Dr
14283 Assets Long-term financial assets Other long-term financial assets Reserve fund asset 1409 Assets Other assets Other assets Dr
14284 Assets Long-term financial assets Other long-term financial assets Cash surrender value of life insurance asset 1409 Assets Other assets Other assets Dr
14294 Assets Long-term financial assets Assets held in trust Assets held in trust asset 1409 Assets Other assets Other assets Dr
14304 Assets Grants Receivable Grants Receivable Grants Receivable asset; ar 1404 Assets Other assets Grants receivable Dr
24001 Liabilities Unspecified liabilities Unspecified liabilities Unspecified liabilities liability 2409 Liabilities Other liabilities Other liabilities Cr
24005 Liabilities Unspecified liabilities Unspecified liabilities Liability clearing 1501 Assets Non-standard balance sheet accounts Clearing accounts Dr
24011 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Unspecified accounts payable and accrued liabilities liability; ap 2101 Liabilities Operational liabilities Trade payables and accrued liabilities Cr
24012 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Trade accounts payable liability; ap 2101 Liabilities Operational liabilities Trade payables and accrued liabilities Cr
24013 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Holdbacks payable liability; ap 2102 Liabilities Operational liabilities Contract liabilities Cr
24014 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Compensation payable liability; ap 2103 Liabilities Operational liabilities Payroll liabilities Cr
24015 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Deductions and withholdings payable liability; ap 2103 Liabilities Operational liabilities Payroll liabilities Cr
24016 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Interest payable liability; ap 2301 Liabilities Financing liabilities Interest and dividends payable Cr
24017 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Non-profit organization payables to members liability; ap 2409 Liabilities Other liabilities Other liabilities Cr
24018 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Taxes payable liability; ap; income_tax 2201 Liabilities Tax liabilities Current tax liabilities Cr
24028 Liabilities Current liabilities Short-term debt Unspecified short-term debt liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24029 Liabilities Current liabilities Short-term debt Bank overdraft liability 2304 Liabilities Financing liabilities Bank overdraft Cr
24030 Liabilities Current liabilities Short-term debt Bank loans liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24031 Liabilities Current liabilities Short-term debt Credit card loans liability 2305 Liabilities Financing liabilities Credit card loans Cr
24032 Liabilities Current liabilities Short-term debt (cur) Lien notes liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24033 Liabilities Current liabilities Short-term debt (cur) Liability for securities sold short liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24034 Liabilities Current liabilities Short-term debt (cur) Liability for repo securities sold liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24035 Liabilities Current liabilities Short-term debt Gold/silver certificates liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24036 Liabilities Current liabilities Short-term debt Cheques and other items in transit liability 2306 Liabilities Financing liabilities Cheques and other items in transit Cr
24046 Liabilities Current liabilities Short-term deferred revenue Short-term deferred revenue liability 2104 Liabilities Operational liabilities Deferred revenue Cr
24047 Liabilities Current liabilities Short-term deferred revenue Deferred Contribution (Donations) liability 2104 Liabilities Operational liabilities Deferred revenue Cr
24048 Liabilities Current liabilities Short-term deferred revenue Deferred Grants income liability 2104 Liabilities Operational liabilities Deferred revenue Cr
24055 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to unspecified related parties liability 2409 Liabilities Other liabilities Other liabilities Cr
24056 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to shareholders/directors liability 2409 Liabilities Other liabilities Other liabilities Cr
24057 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to individual shareholders liability 2409 Liabilities Other liabilities Other liabilities Cr
24058 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to corporate shareholders liability 2409 Liabilities Other liabilities Other liabilities Cr
24059 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to directors liability 2409 Liabilities Other liabilities Other liabilities Cr
24060 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to members/partners liability 2409 Liabilities Other liabilities Other liabilities Cr
24061 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to limited partners liability 2409 Liabilities Other liabilities Other liabilities Cr
24062 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to members that are partnerships liability 2409 Liabilities Other liabilities Other liabilities Cr
24063 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to general partners liability 2409 Liabilities Other liabilities Other liabilities Cr
24064 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to other members liability 2409 Liabilities Other liabilities Other liabilities Cr
24074 Liabilities Current liabilities (cur) Due to/investments in related parties (cur) Due to/investments in related parties liability 2409 Liabilities Other liabilities Other liabilities Cr
24084 Liabilities Current liabilities Other current liabilities Unspecified current liabilities liability 2409 Liabilities Other liabilities Other liabilities Cr
24085 Liabilities Current liabilities Other current liabilities Current portion of long-term liabilities liability 2409 Liabilities Other liabilities Other liabilities Cr
24086 Liabilities Current liabilities Other current liabilities Bankers' acceptances liability 2409 Liabilities Other liabilities Other liabilities Cr
24087 Liabilities Current liabilities Other current liabilities Deposits received liability 2409 Liabilities Other liabilities Other liabilities Cr
24088 Liabilities Current liabilities Other current liabilities Dividends payable liability 2301 Liabilities Financing liabilities Interest and dividends payable Cr
24089 Liabilities Current liabilities Other current liabilities (cur) Deferred income tax liability liability; income_tax 2201 Liabilities Tax liabilities Current tax liabilities Cr
24090 Liabilities Current liabilities Other current liabilities (cur) Provisions and reserves liability 2106 Liabilities Operational liabilities Provisions Cr
24091 Liabilities Current liabilities Other current liabilities Crew shares liability 2409 Liabilities Other liabilities Other liabilities Cr
24101 Liabilities Long-term liabilities Long-term debt Unspecified long-term debt liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24102 Liabilities Long-term liabilities Long-term debt Mortgage liabilities liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24103 Liabilities Long-term liabilities Long-term debt Financial institution lending liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24104 Liabilities Long-term liabilities Long-term debt Provincial/territorial government loan liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24105 Liabilities Long-term liabilities Long-term debt Private loan liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24106 Liabilities Long-term liabilities Long-term debt (l-t) Liability for securities sold short liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24107 Liabilities Long-term liabilities Long-term debt (l-t) Liability for repo securities sold liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24108 Liabilities Long-term liabilities Long-term debt (l-t) Lien notes liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24118 Liabilities Long-term liabilities Long-term deferred revenue Long-term deferred revenue liability 2104 Liabilities Operational liabilities Deferred revenue Cr
24127 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to unspecified related parties liability 2409 Liabilities Other liabilities Other liabilities Cr
24128 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to shareholders/directors liability 2409 Liabilities Other liabilities Other liabilities Cr
24129 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to individual shareholders liability 2409 Liabilities Other liabilities Other liabilities Cr
24130 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to corporate shareholders liability 2409 Liabilities Other liabilities Other liabilities Cr
24131 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to directors liability 2409 Liabilities Other liabilities Other liabilities Cr
24132 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to members/partners liability 2409 Liabilities Other liabilities Other liabilities Cr
24133 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to limited partners liability 2409 Liabilities Other liabilities Other liabilities Cr
24134 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to members that are partnerships liability 2409 Liabilities Other liabilities Other liabilities Cr
24135 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to general partners liability 2409 Liabilities Other liabilities Other liabilities Cr
24136 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to other members liability 2409 Liabilities Other liabilities Other liabilities Cr
24146 Liabilities Long-term liabilities (l-t) Due to/investments in related parties (l-t) Due to/investments in related parties liability 2409 Liabilities Other liabilities Other liabilities Cr
24156 Liabilities Long-term liabilities Other long-term liabilities Unspecified long-term liabilities liability 2409 Liabilities Other liabilities Other liabilities Cr
24157 Liabilities Long-term liabilities Other long-term liabilities Long-term deposit liability liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24158 Liabilities Long-term liabilities Other long-term liabilities Bonds and debentures (liability) liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24159 Liabilities Long-term liabilities Other long-term liabilities (l-t) Deferred income tax liability liability; income_tax 2201 Liabilities Tax liabilities Current tax liabilities Cr
24160 Liabilities Long-term liabilities Other long-term liabilities (l-t) Provisions and reserves liability 2106 Liabilities Operational liabilities Provisions Cr
24161 Liabilities Long-term liabilities Other long-term liabilities Contributions to environmental trust liability 2409 Liabilities Other liabilities Other liabilities Cr
24162 Liabilities Long-term liabilities Other long-term liabilities Member allocations liability 2409 Liabilities Other liabilities Other liabilities Cr
24172 Liabilities Long-term liabilities Subordinated debt Subordinated debt liability 2302 Liabilities Financing liabilities Debt and borrowings Cr
24182 Liabilities Long-term liabilities Amounts held in trust Amounts held in trust liability 2409 Liabilities Other liabilities Other liabilities Cr
34001 Equity Unspecified equity Unspecified equity Unspecified equity equity 3309 Equity Other equity Other equity interest Cr
34005 Equity Unspecified equity Unspecified equity Equity clearing 1501 Assets Non-standard balance sheet accounts Clearing accounts Dr
34011 Equity Share capital Common stock Common stock equity 3102 Equity Equity attributable to parent Common stock Cr
34021 Equity Share capital Preferred stock Preferred stock equity 3101 Equity Equity attributable to parent Preferred stock Cr
34031 Equity Treasury stock Treasury stock Treasury stock (contra) equity; contra 3104 Equity Equity attributable to parent Treasury stock (contra equity) Dr
34041 Equity Paid-in capital Paid-in capital Paid-in capital equity 3103 Equity Equity attributable to parent Additional paid in capital Cr
34042 Equity Paid-in capital Paid-in capital Drawings (contra) equity; contra 3103 Equity Equity attributable to parent Additional paid in capital Cr
34051 Equity Surplus and general reserve Surplus and general reserve Donations and grants equity 3302 Equity Other equity General reserve Cr
34052 Equity Surplus and general reserve Surplus and general reserve Appraisal surplus equity 3309 Equity Other equity Other equity interest Cr
34053 Equity Surplus and general reserve Surplus and general reserve General reserve equity 3302 Equity Other equity General reserve Cr
34063 Equity Retained earnings Retained earnings Retained earnings equity 3111 Equity Equity attributable to parent Retained earnings (accumulated deficit) Cr
34064 Equity Retained earnings Retained earnings Dividends declared/paid equity; contra 3112 Equity Equity attributable to parent Dividends declared/paid Dr
34073 Equity Accumulated other comprehensive income Accumulated other comprehensive income Accumulated other comprehensive income equity 3105 Equity Equity attributable to parent Accumulated other comprehensive income (loss) - general Cr
34083 Equity Partners' capital Partners' capital General partners' capital equity 3301 Equity Other equity Partners' capital Cr
34084 Equity Partners' capital Partners' capital Limited partners' capital equity 3301 Equity Other equity Partners' capital Cr
34085 Equity Partners' capital Partners' capital Contributions from partners equity 3301 Equity Other equity Partners' capital Cr
34094 Equity Fund Balances Unspecified fund balance Unspecified fund balance equity 3401 Equity Fund balances Unspecified fund balance Cr
34095 Equity Fund Balances Invested in Capital Assets Invested in Capital Assets equity 3402 Equity Fund balances Invested in Capital Assets Cr
34096 Equity Fund Balances External Restricted External Restricted equity 3403 Equity Fund balances External restricted Cr
34097 Equity Fund Balances Endowment Endowment equity 3404 Equity Fund balances Endowment Cr
34098 Equity Fund Balances Internal Restricted Internal Restricted equity 3405 Equity Fund balances Internal restricted Cr
34099 Equity Fund Balances Unrestricted Unrestricted equity 3406 Equity Fund balances Unrestricted Cr
44001 Revenue Unspecified revenue Unspecified revenue Unspecified revenue revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44009 Revenue Main business income Trade sales of goods/services/resources Discounts on sale revenue (contra) ebitda; revenue; contra 4111 Income Operating revenue Contra operating revenue 1 (contra) Dr
44010 Revenue Main business income Trade sales of goods/services/resources Refunds (contra) ebitda; revenue; contra 4111 Income Operating revenue Contra operating revenue 1 (contra) Dr
44011 Revenue Main business income Trade sales of goods/services/resources Trade sales of goods and services ebitda; revenue 4101 Income Operating revenue Operating revenue 1 Cr
44012 Revenue Main business income Trade sales of goods/services/resources Sales from resource properties ebitda; revenue 4101 Income Operating revenue Operating revenue 1 Cr
44013 Revenue Main business income Investment revenue Unspecified investment revenue ebitda; revenue 4102 Income Operating revenue Operating revenue 2 Cr
44014 Revenue Main business income Investment revenue Domestic investment revenue ebitda; revenue 4102 Income Operating revenue Operating revenue 2 Cr
44015 Revenue Main business income Investment revenue Foreign investment revenue ebitda; revenue 4102 Income Operating revenue Operating revenue 2 Cr
44025 Revenue Main business income Interest income (financial institutions) Unspecified interest income revenue; ebitda 4103 Income Operating revenue Operating revenue 3 Cr
44026 Revenue Main business income Interest income (financial institutions) Loan interest income revenue; ebitda 4103 Income Operating revenue Operating revenue 3 Cr
44027 Revenue Main business income Interest income (financial institutions) Securities interest income revenue; ebitda 4103 Income Operating revenue Operating revenue 3 Cr
44028 Revenue Main business income Interest income (financial institutions) Deposits with banks interest income revenue; ebitda 4103 Income Operating revenue Operating revenue 3 Cr
44038 Revenue Main business income Commission revenue Commission revenue ebitda; revenue 4104 Income Operating revenue Operating revenue 4 Cr
44048 Revenue Main business income Rental and leasing revenue Rental and leasing revenue ebitda; revenue 4105 Income Operating revenue Operating revenue 5 Cr
44058 Revenue Main business income Realized gains on disposal of assets Realized gains on disposal of assets ebitda; revenue 4303 Income Other Income Gain (loss) on disposal of investments Cr
44068 Revenue Main business income NPO amounts received Non-profit organization unspecified amounts received revenue; ebitda 4107 Income Operating revenue Operating revenue 7 Cr
44069 Revenue Main business income NPO amounts received Membership fees revenue; ebitda 4107 Income Operating revenue Operating revenue 7 Cr
44070 Revenue Main business income NPO amounts received Assessments revenue; ebitda 4107 Income Operating revenue Operating revenue 7 Cr
44071 Revenue Main business income NPO amounts received Gifts revenue; ebitda 4107 Income Operating revenue Operating revenue 7 Cr
44072 Revenue Main business income NPO amounts received Gross sales/revenues from organizational activities revenue; ebitda 4107 Income Operating revenue Operating revenue 7 Cr
44082 Revenue Main business income Other revenue Unspecified other revenue ebitda; revenue 4106 Income Operating revenue Operating revenue 6 Cr
44083 Revenue Main business income Other revenue Gains on foreign exchange revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44084 Revenue Main business income Other revenue Income from closely related parties ebitda; revenue 4106 Income Operating revenue Operating revenue 6 Cr
44085 Revenue Main business income Other revenue Royalty income (other than resource) and tax credit ebitda; revenue 4106 Income Operating revenue Operating revenue 6 Cr
44086 Revenue Main business income Other revenue Management and administration fees revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44087 Revenue Main business income Other revenue Telecommunications fees revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44088 Revenue Main business income Other revenue Consulting fees revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44089 Revenue Main business income Other revenue Subsidies and grants ebitda; revenue 4106 Income Operating revenue Operating revenue 6 Cr
44090 Revenue Main business income Other revenue Sale of by-product revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44091 Revenue Main business income Other revenue Deposit services revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44092 Revenue Main business income Other revenue Credit services revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44093 Revenue Main business income Other revenue Card services revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44094 Revenue Main business income Other revenue Patronage dividends revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44095 Revenue Main business income Other revenue Insurance recoveries revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44096 Revenue Main business income Other revenue Expense recoveries revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44097 Revenue Main business income Other revenue Bad debt recoveries revenue; ebitda 4106 Income Operating revenue Operating revenue 6 Cr
44098 Revenue Main business income Other revenue Discounts on non-sale revenue (contra) revenue; ebitda; contra 4116 Income Operating revenue Contra operating revenue 6 (contra) Dr
44107 Revenue Other comprehensive income Other comprehensive income Unspecified other comprehensive income revenue; ebitda 4319 Income Other Income Other/unspecified other income Cr
44108 Revenue Other comprehensive income Other comprehensive income Revaluation surplus revenue; ebitda 4319 Income Other Income Other/unspecified other income Cr
44109 Revenue Other comprehensive income Other comprehensive income Defined benefits gains revenue; ebitda 4302 Income Other Income Gain (loss) - general Cr
44110 Revenue Other comprehensive income Other comprehensive income Foreign operation translation gains revenue; ebitda 4305 Income Other Income Gain (loss) on foreign exchange Cr
44111 Revenue Other comprehensive income Other comprehensive income Equity instruments gains revenue; ebitda 4303 Income Other Income Gain (loss) on disposal of investments Cr
44112 Revenue Other comprehensive income Other comprehensive income Cash flow hedge effective portion gains revenue; ebitda 4302 Income Other Income Gain (loss) - general Cr
44113 Revenue Other comprehensive income Other comprehensive income Income tax relating to components of other comprehensive income revenue; ebitda; income_tax; contra 5301 Expenses Other expenses Tax expense (benefit) Dr
44123 Revenue Government Grants Government Grants Government Grants revenue 4108 Income Operating revenue Operating revenue 8 Cr
44133 Revenue Foundation Grants Foundation Grants Foundation Grants revenue 4108 Income Operating revenue Operating revenue 8 Cr
44143 Revenue Contributions Contributions Contributions revenue 4109 Income Operating revenue Operating revenue 9 Cr
44153 Revenue Social Enterprise Social Enterprise Social Enterprise revenue 4110 Income Operating revenue Operating revenue 10 Cr
44163 Revenue Fundraising Events Fundraising Events Fundraising Events revenue 4110 Income Operating revenue Operating revenue 10 Cr
54001 Expenses Unspecified expenses Unspecified expenses Unspecified expenses expense; ebitda 5309 Expenses Other expenses Miscellaneous expense Dr
54002 Expenses Unspecified expenses Unspecified expenses Purchase discounts (contra) expense; ebitda; contra 5309 Expenses Other expenses Miscellaneous expense Dr
54011 Expenses Direct costs Materials and labor Cost of materials expense; cogs; ebitda 5105 Expenses Cost of goods and services sold Materials and consumables used Dr
54012 Expenses Direct costs Materials and labor Direct labor costs cogs; expense; ebitda 5103 Expenses Cost of goods and services sold COGS – cost of delivering services Dr
54022 Expenses Direct costs Resource production costs and crown charges Resource production costs cogs; expense; ebitda 5101 Expenses Cost of goods and services sold COGS – general/other Dr
54023 Expenses Direct costs Resource production costs and crown charges Crown charges cogs; expense; ebitda 5101 Expenses Cost of goods and services sold COGS – general/other Dr
54033 Expenses Direct costs Other direct costs Unspecified direct costs cogs; expense; ebitda 5101 Expenses Cost of goods and services sold COGS – general/other Dr
54034 Expenses Direct costs Other direct costs Production costs other than resource expense; cogs; ebitda 5102 Expenses Cost of goods and services sold COGS – sales of goods Dr
54035 Expenses Direct costs Other direct costs Equipment hire and operation expense; cogs; ebitda 5102 Expenses Cost of goods and services sold COGS – sales of goods Dr
54036 Expenses Direct costs Other direct costs Lumber-production-related cogs; expense; ebitda 5105 Expenses Cost of goods and services sold Materials and consumables used Dr
54037 Expenses Direct costs Other direct costs Royalty costs expense; cogs; ebitda 5101 Expenses Cost of goods and services sold COGS – general/other Dr
54038 Expenses Direct costs Other direct costs Freight-in and duty expense; cogs; ebitda 5102 Expenses Cost of goods and services sold COGS – sales of goods Dr
54039 Expenses Direct costs Other direct costs Inventory write-downs expense; cogs; ebitda 5104 Expenses Cost of goods and services sold Changes in inventories Dr
54040 Expenses Direct costs Other direct costs Direct cost amortization of tangible assets expense; cogs; amort 5206 Expenses Operating expenses Depreciation and amortization expense Dr
54041 Expenses Direct costs Other direct costs Direct cost amortization of natural resource assets expense; cogs; amort 5206 Expenses Operating expenses Depreciation and amortization expense Dr
54051 Expenses Operating expenses Advertising and promotion Unspecified advertising/promotion expense; ebitda 5204 Expenses Operating expenses Advertising and promotion expense Dr
54052 Expenses Operating expenses Advertising and promotion Advertising expense; ebitda 5204 Expenses Operating expenses Advertising and promotion expense Dr
54053 Expenses Operating expenses Advertising and promotion Donations expense; ebitda 5202 Expenses Operating expenses General and administrative expense Dr
54054 Expenses Operating expenses Advertising and promotion Meals and entertainment expense; ebitda 5202 Expenses Operating expenses General and administrative expense Dr
54055 Expenses Operating expenses Advertising and promotion Promotion expense; ebitda 5204 Expenses Operating expenses Advertising and promotion expense Dr
54065 Expenses Operating expenses Amortization expense for intangible assets Amortization expense for intangible assets expense; amort 5206 Expenses Operating expenses Depreciation and amortization expense Dr
54075 Expenses Operating expenses Liability write-off expense Bad debts expense; ebitda 5215 Expenses Operating expenses Bad debt expense Dr
54076 Expenses Operating expenses Liability write-off expense Loan losses expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54077 Expenses Operating expenses Liability write-off expense Provision for loan losses expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54087 Expenses Operating expenses Employee benefits Unspecified employee benefits expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54088 Expenses Operating expenses Employee benefits Group insurance plans expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54089 Expenses Operating expenses Employee benefits Employers' portion of employee benefits expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54090 Expenses Operating expenses Employee benefits Contributions to deferred income plans expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54100 Expenses Operating expenses Amortization expense for natural resources Amortization expense for natural resources expense; amort 5206 Expenses Operating expenses Depreciation and amortization expense Dr
54110 Expenses Operating expenses Amortization expense for tangible assets Amortization expense for tangible assets expense; amort 5206 Expenses Operating expenses Depreciation and amortization expense Dr
54120 Expenses Operating expenses Insurance expense Insurance expense expense; ebitda 5208 Expenses Operating expenses Insurance expense Dr
54130 Expenses Operating expenses Interest and bank charge expense Unspecified Interest and bank charge expense expense 5217 Expenses Operating expenses Interest expense and bank charges Dr
54131 Expenses Operating expenses Interest and bank charge expense Short-term debt interest expense expense 5217 Expenses Operating expenses Interest expense and bank charges Dr
54132 Expenses Operating expenses Interest and bank charge expense Bonds and debentures interest expense expense 5217 Expenses Operating expenses Interest expense and bank charges Dr
54133 Expenses Operating expenses Interest and bank charge expense Mortgage interest expense expense 5217 Expenses Operating expenses Interest expense and bank charges Dr
54134 Expenses Operating expenses Interest and bank charge expense Long-term debt interest expense expense 5217 Expenses Operating expenses Interest expense and bank charges Dr
54135 Expenses Operating expenses Interest and bank charge expense Bank charges expense; ebitda 5217 Expenses Operating expenses Interest expense and bank charges Dr
54136 Expenses Operating expenses Interest and bank charge expense Credit card charges expense 5217 Expenses Operating expenses Interest expense and bank charges Dr
54137 Expenses Operating expenses Interest and bank charge expense Collections and credit costs expense; ebitda 5217 Expenses Operating expenses Interest expense and bank charges Dr
54138 Expenses Operating expenses Interest and bank charge expense Unspecified interest paid by financial institutions expense; ebitda 5217 Expenses Operating expenses Interest expense and bank charges Dr
54139 Expenses Operating expenses Interest and bank charge expense Deposit interest expense expense; ebitda 5217 Expenses Operating expenses Interest expense and bank charges Dr
54140 Expenses Operating expenses Interest and bank charge expense Merchant fees expense; ebitda 5216 Expenses Operating expenses Business taxes and fees Dr
54149 Expenses Operating expenses Business taxes and fees Unspecified business tax/license/membership expense; ebitda 5216 Expenses Operating expenses Business taxes and fees Dr
54150 Expenses Operating expenses Business taxes and fees Business membership expense; ebitda 5216 Expenses Operating expenses Business taxes and fees Dr
54151 Expenses Operating expenses Business taxes and fees Business taxes expense 5216 Expenses Operating expenses Business taxes and fees Dr
54152 Expenses Operating expenses Business taxes and fees Property taxes expense; ebitda 5216 Expenses Operating expenses Business taxes and fees Dr
54153 Expenses Operating expenses Business taxes and fees Franchise fees expense; ebitda 5216 Expenses Operating expenses Business taxes and fees Dr
54154 Expenses Operating expenses Business taxes and fees Government fees expense; ebitda 5216 Expenses Operating expenses Business taxes and fees Dr
54155 Expenses Operating expenses Business taxes and fees Payroll taxes expense 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54164 Expenses Operating expenses Professional fees Unspecified professional fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54165 Expenses Operating expenses Professional fees Legal fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54166 Expenses Operating expenses Professional fees Accounting fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54167 Expenses Operating expenses Professional fees Consulting fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54168 Expenses Operating expenses Professional fees Architect fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54169 Expenses Operating expenses Professional fees Appraisal fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54170 Expenses Operating expenses Professional fees Laboratory fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54171 Expenses Operating expenses Professional fees Medical fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54172 Expenses Operating expenses Professional fees Veterinary fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54173 Expenses Operating expenses Professional fees Brokerage fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54174 Expenses Operating expenses Professional fees Transfer fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54175 Expenses Operating expenses Professional fees Management and administration fees expense; ebitda 5202 Expenses Operating expenses General and administrative expense Dr
54176 Expenses Operating expenses Professional fees Refining and assay fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54177 Expenses Operating expenses Professional fees Registrar and transfer agent fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54178 Expenses Operating expenses Professional fees Restructuring costs expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54179 Expenses Operating expenses Professional fees Security commission fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54180 Expenses Operating expenses Professional fees Training expense expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54181 Expenses Operating expenses Professional fees Studio and recording fees expense; ebitda 5205 Expenses Operating expenses Professional fees Dr
54191 Expenses Operating expenses Rental expense Unspecified rental expense expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54192 Expenses Operating expenses Rental expense Site rental and related costs/fees expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54193 Expenses Operating expenses Rental expense Equipment rental expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54194 Expenses Operating expenses Rental expense Motor vehicle rental expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54195 Expenses Operating expenses Rental expense Storage costs expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54196 Expenses Operating expenses Rental expense Quota rental expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54206 Expenses Operating expenses Repairs, maintenance, and upgrades Unspecified repairs and maintenance expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54207 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: buildings expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54208 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: vehicles expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54209 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: boats expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54210 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: machinery and equipment expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54211 Expenses Operating expenses Repairs, maintenance, and upgrades Machine shop expense expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54212 Expenses Operating expenses Repairs, maintenance, and upgrades Road costs expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54213 Expenses Operating expenses Repairs, maintenance, and upgrades Security expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54214 Expenses Operating expenses Repairs, maintenance, and upgrades Garbage removal expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54215 Expenses Operating expenses Repairs, maintenance, and upgrades Upgrades to computers and software expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54225 Expenses Operating expenses Operating labor expense Unspecified salaries and wages expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54226 Expenses Operating expenses Operating labor expense Employee salaries expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54227 Expenses Operating expenses Operating labor expense Management salaries expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54228 Expenses Operating expenses Operating labor expense Directors' fees expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54229 Expenses Operating expenses Operating labor expense Sub-contracts expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54230 Expenses Operating expenses Operating labor expense Commissions expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54231 Expenses Operating expenses Operating labor expense Bonuses expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54232 Expenses Operating expenses Operating labor expense Crew share expense expense; ebitda 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54242 Expenses Operating expenses Supplies Unspecified supplies expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54243 Expenses Operating expenses Supplies Office supplies expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54244 Expenses Operating expenses Supplies Small tools expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54245 Expenses Operating expenses Supplies Shop expense expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54246 Expenses Operating expenses Supplies Uniforms expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54247 Expenses Operating expenses Supplies Laundry expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54248 Expenses Operating expenses Supplies Food and catering expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54249 Expenses Operating expenses Supplies Trapping and fishing gear expense; ebitda 5211 Expenses Operating expenses Supplies expense Dr
54259 Expenses Operating expenses Travel expense Travel expense expense; ebitda 5212 Expenses Operating expenses Travel expense Dr
54269 Expenses Operating expenses Utilities Unspecified utilities expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54270 Expenses Operating expenses Utilities Electricity expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54271 Expenses Operating expenses Utilities Water expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54272 Expenses Operating expenses Utilities Heat expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54273 Expenses Operating expenses Utilities Fuel costs expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54274 Expenses Operating expenses Utilities Telephone and telecommunications expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54275 Expenses Operating expenses Utilities Internet expense; ebitda 5209 Expenses Operating expenses Utilities expense Dr
54285 Expenses Operating expenses Other expenses Unspecified operating expenses expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54286 Expenses Operating expenses Other expenses Unspecified computer-related expenses expense; ebitda 5202 Expenses Operating expenses General and administrative expense Dr
54287 Expenses Operating expenses Other expenses Data processing expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54288 Expenses Operating expenses Other expenses Unspecified office expenses expense; ebitda 5207 Expenses Operating expenses Facilities/rental expense Dr
54289 Expenses Operating expenses Other expenses Cash over/short expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54290 Expenses Operating expenses Other expenses Reimbursement of parent company expense expense; ebitda 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
54291 Expenses Operating expenses Other expenses Selling expenses expense; ebitda 5204 Expenses Operating expenses Advertising and promotion expense Dr
54292 Expenses Operating expenses Other expenses Shipping and warehouse expense expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54293 Expenses Operating expenses Other expenses Delivery, freight, and express expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54294 Expenses Operating expenses Other expenses Warranty expenses expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54295 Expenses Operating expenses Other expenses Royalty expenses expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54296 Expenses Operating expenses Other expenses Dumping charges expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54297 Expenses Operating expenses Other expenses Land fill fees expense; ebitda 5229 Expenses Operating expenses Other/unspecified operating expense Dr
54298 Expenses Operating expenses Other expenses Vehicle expenses expense; ebitda 5210 Expenses Operating expenses Repairs, maintenance, and upgrades expense Dr
54299 Expenses Operating expenses Other expenses Research and development expense; ebitda 5203 Expenses Operating expenses Research and development costs Dr
54300 Expenses Operating expenses Other expenses Withholding taxes expense 5201 Expenses Operating expenses Employee-related expense (wages, benefits, etc.) Dr
54301 Expenses Operating expenses Other expenses General and administrative expenses expense; ebitda 5202 Expenses Operating expenses General and administrative expense Dr
54302 Expenses Operating expenses Other expenses Interdivisional expenses expense; ebitda 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
54303 Expenses Operating expenses Other expenses Income tax expense expense; income_tax 5301 Expenses Other expenses Tax expense (benefit) Dr
54310 Expenses Operating expenses Losses Unspecified losses expense 4302 Income Other Income Gain (loss) - general Cr
54311 Expenses Operating expenses Losses Realized losses on disposal of assets expense 4304 Income Other Income Gain (loss) on disposal of assets Cr
54312 Expenses Operating expenses Losses Losses on foreign exchange expense 4305 Income Other Income Gain (loss) on foreign exchange Cr
54313 Expenses Operating expenses Losses Losses from closely related parties expense 4302 Income Other Income Gain (loss) - general Cr
54314 Expenses Operating expenses Losses Defined benefits losses expense 4302 Income Other Income Gain (loss) - general Cr
54315 Expenses Operating expenses Losses Foreign operation translation losses expense 4305 Income Other Income Gain (loss) on foreign exchange Cr
54316 Expenses Operating expenses Losses Equity instruments losses expense 4303 Income Other Income Gain (loss) on disposal of investments Cr
54317 Expenses Operating expenses Losses Cash flow hedge effective portion losses expense 4302 Income Other Income Gain (loss) - general Cr
54327 Expenses Fundraising Fundraising Fundraising expense 5218 Expenses Operating expenses Fundraising expense Dr
94001 Extraordinary Clearing Clearing Unspecified clearing clearing 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94002 Extraordinary Clearing Clearing Asset clearing (Extraordinary) clearing; asset 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94003 Extraordinary Clearing Clearing Liability clearing (Extraordinary) clearing; liability 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94004 Extraordinary Clearing Clearing Equity clearing (Extraordinary) clearing; equity 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94005 Extraordinary Clearing Clearing Revenue clearing (Extraordinary) clearing; revenue 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94006 Extraordinary Clearing Clearing Expense clearing (Extraordinary) clearing; expense 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94011 Extraordinary Suspense Suspense Suspense suspense 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr
94021 Extraordinary Unspecified Unspecified Unspecified unspecified 4401 Income Non-standard income statement accounts Intercompany accounts (income statement) Cr