Document

MAC Code
MAC Code Name Nr Balance Level Level 1 Type Level 2 Type Level 3 Type Level 4 Type
Assets - 1 Assets
. Unspecified assets - 2 Assets Unspecified assets
. . Unspecified assets - 3 Assets Unspecified assets Unspecified assets
14001 . . . Unspecified assets Dr 4 Assets Unspecified assets Unspecified assets Unspecified assets
. Current assets - 2 Assets Current assets
. . Cash and cash-equivalent assets - 3 Assets Current assets Cash and cash-equivalent assets
14011 . . . Unspecified cash/deposits Dr 4 Assets Current assets Cash and cash-equivalent assets Unspecified cash/deposits
14012 . . . Cash Dr 4 Assets Current assets Cash and cash-equivalent assets Cash
14013 . . . Domestic bank deposits Dr 4 Assets Current assets Cash and cash-equivalent assets Domestic bank deposits
14014 . . . Foreign bank deposits Dr 4 Assets Current assets Cash and cash-equivalent assets Foreign bank deposits
14015 . . . Credit union deposits Dr 4 Assets Current assets Cash and cash-equivalent assets Credit union deposits
14016 . . . Other cash-like instruments Dr 4 Assets Current assets Cash and cash-equivalent assets Other cash-like instruments
. . Accounts receivable (A/R) - 3 Assets Current assets Accounts receivable (A/R)
14026 . . . Unspecified accounts receivable (A/R) Dr 4 Assets Current assets Accounts receivable (A/R) Unspecified accounts receivable (A/R)
14027 . . . Allowance for doubtful accounts receivable (A/R) (contra) Cr 4 Assets Current assets Accounts receivable (A/R) Allowance for doubtful accounts receivable (A/R) (contra)
14028 . . . Trade accounts receivable (A/R) Dr 4 Assets Current assets Accounts receivable (A/R) Trade accounts receivable (A/R)
14029 . . . Discounts on sales (contra) Cr 4 Assets Current assets Accounts receivable (A/R) Discounts on sales (contra)
14030 . . . Taxes receivable Dr 4 Assets Current assets Accounts receivable (A/R) Taxes receivable
14031 . . . Interest receivable Dr 4 Assets Current assets Accounts receivable (A/R) Interest receivable
14032 . . . Holdbacks receivable Dr 4 Assets Current assets Accounts receivable (A/R) Holdbacks receivable
14033 . . . Leases receivable Dr 4 Assets Current assets Accounts receivable (A/R) Leases receivable
14034 . . . A/R from employees Dr 4 Assets Current assets Accounts receivable (A/R) A/R from employees
14035 . . . Non-profit organization receivables from members Dr 4 Assets Current assets Accounts receivable (A/R) Non-profit organization receivables from members
. . Inventories - 3 Assets Current assets Inventories
14045 . . . Unspecified inventory Dr 4 Assets Current assets Inventories Unspecified inventory
14046 . . . Inventory of goods for sale Dr 4 Assets Current assets Inventories Inventory of goods for sale
14047 . . . Inventory of parts and supplies Dr 4 Assets Current assets Inventories Inventory of parts and supplies
14048 . . . Inventory of properties Dr 4 Assets Current assets Inventories Inventory of properties
14049 . . . Inventory of aggregates Dr 4 Assets Current assets Inventories Inventory of aggregates
14050 . . . Inventory of works in progress Dr 4 Assets Current assets Inventories Inventory of works in progress
14051 . . . Inventory of raw materials Dr 4 Assets Current assets Inventories Inventory of raw materials
14052 . . . Inventory of securities Dr 4 Assets Current assets Inventories Inventory of securities
14053 . . . Inventory reserve (contra) Cr 4 Assets Current assets Inventories Inventory reserve (contra)
. . Short-term investments - 3 Assets Current assets Short-term investments
14062 . . . Unspecified short-term investments Dr 4 Assets Current assets Short-term investments Unspecified short-term investments
14063 . . . Unspecified foreign short-term investments Dr 4 Assets Current assets Short-term investments Unspecified foreign short-term investments
14064 . . . Term deposits Dr 4 Assets Current assets Short-term investments Term deposits
14065 . . . (cur) Shares Dr 4 Assets Current assets Short-term investments (cur) Shares
14066 . . . Bonds (asset) Dr 4 Assets Current assets Short-term investments Bonds (asset)
14067 . . . Treasury bills Dr 4 Assets Current assets Short-term investments Treasury bills
14068 . . . Repo Dr 4 Assets Current assets Short-term investments Repo
. . Loans and notes receivable - 3 Assets Current assets Loans and notes receivable
14079 . . . Unspecified loan/note receivable Dr 4 Assets Current assets Loans and notes receivable Unspecified loan/note receivable
14080 . . . Demand loans receivable Dr 4 Assets Current assets Loans and notes receivable Demand loans receivable
14081 . . . Notes receivable Dr 4 Assets Current assets Loans and notes receivable Notes receivable
14082 . . . Mortgages receivable Dr 4 Assets Current assets Loans and notes receivable Mortgages receivable
. . (cur) Due from shareholders/directors/partners/members - 3 Assets Current assets (cur) Due from shareholders/directors/partners/members
14091 . . . (cur) Due from unspecified related parties Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from unspecified related parties
14092 . . . (cur) Due from shareholders/directors Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from shareholders/directors
14093 . . . (cur) Due from individual shareholders Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from individual shareholders
14094 . . . (cur) Due from corporate shareholders Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from corporate shareholders
14095 . . . (cur) Due from directors Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from directors
14096 . . . (cur) Due from members/partners Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from members/partners
14097 . . . (cur) Due from limited partners Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from limited partners
14098 . . . (cur) Due from members that are partnerships Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from members that are partnerships
14099 . . . (cur) Due from general partners Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from general partners
14100 . . . (cur) Due from other members Dr 4 Assets Current assets (cur) Due from shareholders/directors/partners/members (cur) Due from other members
. . (cur) Due from/investments in related parties - 3 Assets Current assets (cur) Due from/investments in related parties
14110 . . . (cur) Due from/investments in related parties Dr 4 Assets Current assets (cur) Due from/investments in related parties (cur) Due from/investments in related parties
. . Other current assets - 3 Assets Current assets Other current assets
14120 . . . Unspecified current assets Dr 4 Assets Current assets Other current assets Unspecified current assets
14121 . . . Deferred income tax assets Dr 4 Assets Current assets Other current assets Deferred income tax assets
14122 . . . Accrued investment income Dr 4 Assets Current assets Other current assets Accrued investment income
14123 . . . Taxes recoverable/refundable Dr 4 Assets Current assets Other current assets Taxes recoverable/refundable
14124 . . . Prepaid expenses Dr 4 Assets Current assets Other current assets Prepaid expenses
14125 . . . Drilling advances Dr 4 Assets Current assets Other current assets Drilling advances
14126 . . . Security/tender deposits Dr 4 Assets Current assets Other current assets Security/tender deposits
14127 . . . Purchase prepayments Dr 4 Assets Current assets Other current assets Purchase prepayments
. Capital assets - 2 Assets Capital assets
. . Land-related - 3 Assets Capital assets Land-related
14136 . . . Land Dr 4 Assets Capital assets Land-related Land
14137 . . . Land improvements Dr 4 Assets Capital assets Land-related Land improvements
14138 . . . Accumulated amortization of land improvements (contra) Cr 4 Assets Capital assets Land-related Accumulated amortization of land improvements (contra)
. . Depletable assets - 3 Assets Capital assets Depletable assets
14148 . . . Unspecified depletable assets Dr 4 Assets Capital assets Depletable assets Unspecified depletable assets
14149 . . . Accumulated amortization of depletable assets (contra) Cr 4 Assets Capital assets Depletable assets Accumulated amortization of depletable assets (contra)
14150 . . . Depletable natural resources Dr 4 Assets Capital assets Depletable assets Depletable natural resources
14151 . . . Deferred exploration and development charges Dr 4 Assets Capital assets Depletable assets Deferred exploration and development charges
. . Building-related - 3 Assets Capital assets Building-related
14161 . . . Buildings Dr 4 Assets Capital assets Building-related Buildings
14162 . . . Accumulated amortization of buildings (contra) Cr 4 Assets Capital assets Building-related Accumulated amortization of buildings (contra)
14163 . . . Buildings under construction Dr 4 Assets Capital assets Building-related Buildings under construction
. . Capital-lease-related - 3 Assets Capital assets Capital-lease-related
14174 . . . Unspecified capital leases Dr 4 Assets Capital assets Capital-lease-related Unspecified capital leases
14175 . . . Building leases Dr 4 Assets Capital assets Capital-lease-related Building leases
14176 . . . Equipment leases Dr 4 Assets Capital assets Capital-lease-related Equipment leases
14177 . . . Vehicle leases Dr 4 Assets Capital assets Capital-lease-related Vehicle leases
14178 . . . Leasehold improvements Dr 4 Assets Capital assets Capital-lease-related Leasehold improvements
14179 . . . Accumulated amortization of capital leases and leasehold improvements (contra) Cr 4 Assets Capital assets Capital-lease-related Accumulated amortization of capital leases and leasehold improvements (contra)
. . Other tangible capital assets - 3 Assets Capital assets Other tangible capital assets
14189 . . . Unspecified tangible capital assets Dr 4 Assets Capital assets Other tangible capital assets Unspecified tangible capital assets
14190 . . . Accumulated amortization of other tangible capital assets (contra) Cr 4 Assets Capital assets Other tangible capital assets Accumulated amortization of other tangible capital assets (contra)
14191 . . . Sites and site-related Dr 4 Assets Capital assets Other tangible capital assets Sites and site-related
14192 . . . Vehicles Dr 4 Assets Capital assets Other tangible capital assets Vehicles
14193 . . . Equipment Dr 4 Assets Capital assets Other tangible capital assets Equipment
14194 . . . Equipment under construction Dr 4 Assets Capital assets Other tangible capital assets Equipment under construction
14195 . . . Other capital assets under construction Dr 4 Assets Capital assets Other tangible capital assets Other capital assets under construction
14196 . . . Furniture and fixtures Dr 4 Assets Capital assets Other tangible capital assets Furniture and fixtures
. . Intangible capital assets - 3 Assets Capital assets Intangible capital assets
14205 . . . Unspecified intangible capital assets Dr 4 Assets Capital assets Intangible capital assets Unspecified intangible capital assets
14206 . . . Accumulated amortization of intangible assets (contra) Cr 4 Assets Capital assets Intangible capital assets Accumulated amortization of intangible assets (contra)
14207 . . . Goodwill Dr 4 Assets Capital assets Intangible capital assets Goodwill
14208 . . . Quota Dr 4 Assets Capital assets Intangible capital assets Quota
14209 . . . Licenses Dr 4 Assets Capital assets Intangible capital assets Licenses
14210 . . . Incorporation costs Dr 4 Assets Capital assets Intangible capital assets Incorporation costs
14211 . . . Intellectual property Dr 4 Assets Capital assets Intangible capital assets Intellectual property
14212 . . . Rights Dr 4 Assets Capital assets Intangible capital assets Rights
14213 . . . Resource rights Dr 4 Assets Capital assets Intangible capital assets Resource rights
14214 . . . Software Dr 4 Assets Capital assets Intangible capital assets Software
. Long-term financial assets - 2 Assets Long-term financial assets
. . (l-t) Due from shareholders/directors/partners/members - 3 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members
14222 . . . (l-t) Due from unspecified related parties Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from unspecified related parties
14223 . . . (l-t) Due from shareholders/directors Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from shareholders/directors
14224 . . . (l-t) Due from individual shareholders Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from individual shareholders
14225 . . . (l-t) Due from corporate shareholders Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from corporate shareholders
14226 . . . (l-t) Due from directors Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from directors
14227 . . . (l-t) Due from members/partners Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from members/partners
14228 . . . (l-t) Due from limited partners Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from limited partners
14229 . . . (l-t) Due from members that are partnerships Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from members that are partnerships
14230 . . . (l-t) Due from general partners Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from general partners
14231 . . . (l-t) Due from other members Dr 4 Assets Long-term financial assets (l-t) Due from shareholders/directors/partners/members (l-t) Due from other members
. . (l-t) Due from/investments in related parties - 3 Assets Long-term financial assets (l-t) Due from/investments in related parties
14241 . . . (l-t) Due from/investments in related parties Dr 4 Assets Long-term financial assets (l-t) Due from/investments in related parties (l-t) Due from/investments in related parties
. . Long-term investments - 3 Assets Long-term financial assets Long-term investments
14251 . . . Unspecified long-term investment Dr 4 Assets Long-term financial assets Long-term investments Unspecified long-term investment
14252 . . . Foreign shares and investments Dr 4 Assets Long-term financial assets Long-term investments Foreign shares and investments
14253 . . . (l-t) Shares Dr 4 Assets Long-term financial assets Long-term investments (l-t) Shares
14254 . . . Government debt Dr 4 Assets Long-term financial assets Long-term investments Government debt
14255 . . . Corporate debt Dr 4 Assets Long-term financial assets Long-term investments Corporate debt
14256 . . . Securities Dr 4 Assets Long-term financial assets Long-term investments Securities
. . Long-term loans - 3 Assets Long-term financial assets Long-term loans
14266 . . . Unspecified long-term loans Dr 4 Assets Long-term financial assets Long-term loans Unspecified long-term loans
14267 . . . Mortgage assets Dr 4 Assets Long-term financial assets Long-term loans Mortgage assets
14268 . . . Personal and credit card loans Dr 4 Assets Long-term financial assets Long-term loans Personal and credit card loans
14269 . . . Business and government loans Dr 4 Assets Long-term financial assets Long-term loans Business and government loans
14270 . . . Line of credit Dr 4 Assets Long-term financial assets Long-term loans Line of credit
. . Other long-term financial assets - 3 Assets Long-term financial assets Other long-term financial assets
14280 . . . Unspecified long-term financial asset Dr 4 Assets Long-term financial assets Other long-term financial assets Unspecified long-term financial asset
14281 . . . Deferred items Dr 4 Assets Long-term financial assets Other long-term financial assets Deferred items
14282 . . . Accumulated amortization of deferred items (contra) Cr 4 Assets Long-term financial assets Other long-term financial assets Accumulated amortization of deferred items (contra)
14283 . . . Reserve fund Dr 4 Assets Long-term financial assets Other long-term financial assets Reserve fund
14284 . . . Cash surrender value of life insurance Dr 4 Assets Long-term financial assets Other long-term financial assets Cash surrender value of life insurance
. . Assets held in trust - 3 Assets Long-term financial assets Assets held in trust
14294 . . . Assets held in trust Dr 4 Assets Long-term financial assets Assets held in trust Assets held in trust
Liabilities - 1 Liabilities
. Unspecified liabilities - 2 Liabilities Unspecified liabilities
. . Unspecified liabilities - 3 Liabilities Unspecified liabilities Unspecified liabilities
24001 . . . Unspecified liabilities Cr 4 Liabilities Unspecified liabilities Unspecified liabilities Unspecified liabilities
. Current liabilities - 2 Liabilities Current liabilities
. . Accounts payable, taxes payable, and accrued liabilities - 3 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities
24011 . . . Unspecified accounts payable and accrued liabilities Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Unspecified accounts payable and accrued liabilities
24012 . . . Trade accounts payable Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Trade accounts payable
24013 . . . Holdbacks payable Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Holdbacks payable
24014 . . . Compensation payable Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Compensation payable
24015 . . . Deductions and withholdings payable Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Deductions and withholdings payable
24016 . . . Interest payable Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Interest payable
24017 . . . Non-profit organization payables to members Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Non-profit organization payables to members
24018 . . . Taxes payable Cr 4 Liabilities Current liabilities Accounts payable, taxes payable, and accrued liabilities Taxes payable
. . Short-term debt - 3 Liabilities Current liabilities Short-term debt
24028 . . . Unspecified short-term debt Cr 4 Liabilities Current liabilities Short-term debt Unspecified short-term debt
24029 . . . Bank overdraft Cr 4 Liabilities Current liabilities Short-term debt Bank overdraft
24030 . . . Bank loans Cr 4 Liabilities Current liabilities Short-term debt Bank loans
24031 . . . Credit card loans Cr 4 Liabilities Current liabilities Short-term debt Credit card loans
24032 . . . (cur) Lien notes Cr 4 Liabilities Current liabilities Short-term debt (cur) Lien notes
24033 . . . (cur) Liability for securities sold short Cr 4 Liabilities Current liabilities Short-term debt (cur) Liability for securities sold short
24034 . . . (cur) Liability for repo securities sold Cr 4 Liabilities Current liabilities Short-term debt (cur) Liability for repo securities sold
24035 . . . Gold/silver certificates Cr 4 Liabilities Current liabilities Short-term debt Gold/silver certificates
24036 . . . Cheques and other items in transit Cr 4 Liabilities Current liabilities Short-term debt Cheques and other items in transit
. . Short-term deferred revenue - 3 Liabilities Current liabilities Short-term deferred revenue
24046 . . . Short-term deferred revenue Cr 4 Liabilities Current liabilities Short-term deferred revenue Short-term deferred revenue
. . (cur) Due to shareholders/directors/partners/members - 3 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members
24055 . . . (cur) Due to unspecified related parties Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to unspecified related parties
24056 . . . (cur) Due to shareholders/directors Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to shareholders/directors
24057 . . . (cur) Due to individual shareholders Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to individual shareholders
24058 . . . (cur) Due to corporate shareholders Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to corporate shareholders
24059 . . . (cur) Due to directors Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to directors
24060 . . . (cur) Due to members/partners Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to members/partners
24061 . . . (cur) Due to limited partners Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to limited partners
24062 . . . (cur) Due to members that are partnerships Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to members that are partnerships
24063 . . . (cur) Due to general partners Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to general partners
24064 . . . (cur) Due to other members Cr 4 Liabilities Current liabilities (cur) Due to shareholders/directors/partners/members (cur) Due to other members
. . (cur) Due to/investments in related parties - 3 Liabilities Current liabilities (cur) Due to/investments in related parties
24074 . . . (cur) Due to/investments in related parties Cr 4 Liabilities Current liabilities (cur) Due to/investments in related parties (cur) Due to/investments in related parties
. . Other current liabilities - 3 Liabilities Current liabilities Other current liabilities
24084 . . . Unspecified current liabilities Cr 4 Liabilities Current liabilities Other current liabilities Unspecified current liabilities
24085 . . . Current portion of long-term liabilities Cr 4 Liabilities Current liabilities Other current liabilities Current portion of long-term liabilities
24086 . . . Bankers' acceptances Cr 4 Liabilities Current liabilities Other current liabilities Bankers' acceptances
24087 . . . Deposits received Cr 4 Liabilities Current liabilities Other current liabilities Deposits received
24088 . . . Dividends payable Cr 4 Liabilities Current liabilities Other current liabilities Dividends payable
24089 . . . (cur) Deferred income tax liability Cr 4 Liabilities Current liabilities Other current liabilities (cur) Deferred income tax liability
24090 . . . (cur) Provisions and reserves Cr 4 Liabilities Current liabilities Other current liabilities (cur) Provisions and reserves
24091 . . . Crew shares Cr 4 Liabilities Current liabilities Other current liabilities Crew shares
. Long-term liabilities - 2 Liabilities Long-term liabilities
. . Long-term debt - 3 Liabilities Long-term liabilities Long-term debt
24101 . . . Unspecified long-term debt Cr 4 Liabilities Long-term liabilities Long-term debt Unspecified long-term debt
24102 . . . Mortgage liabilities Cr 4 Liabilities Long-term liabilities Long-term debt Mortgage liabilities
24103 . . . Financial institution lending Cr 4 Liabilities Long-term liabilities Long-term debt Financial institution lending
24104 . . . Provincial/territorial government loan Cr 4 Liabilities Long-term liabilities Long-term debt Provincial/territorial government loan
24105 . . . Private loan Cr 4 Liabilities Long-term liabilities Long-term debt Private loan
24106 . . . (l-t) Liability for securities sold short Cr 4 Liabilities Long-term liabilities Long-term debt (l-t) Liability for securities sold short
24107 . . . (l-t) Liability for repo securities sold Cr 4 Liabilities Long-term liabilities Long-term debt (l-t) Liability for repo securities sold
24108 . . . (l-t) Lien notes Cr 4 Liabilities Long-term liabilities Long-term debt (l-t) Lien notes
. . Long-term deferred revenue - 3 Liabilities Long-term liabilities Long-term deferred revenue
24118 . . . Long-term deferred revenue Cr 4 Liabilities Long-term liabilities Long-term deferred revenue Long-term deferred revenue
. . (l-t) Due to shareholders/directors/partners/members - 3 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members
24127 . . . (l-t) Due to unspecified related parties Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to unspecified related parties
24128 . . . (l-t) Due to shareholders/directors Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to shareholders/directors
24129 . . . (l-t) Due to individual shareholders Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to individual shareholders
24130 . . . (l-t) Due to corporate shareholders Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to corporate shareholders
24131 . . . (l-t) Due to directors Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to directors
24132 . . . (l-t) Due to members/partners Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to members/partners
24133 . . . (l-t) Due to limited partners Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to limited partners
24134 . . . (l-t) Due to members that are partnerships Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to members that are partnerships
24135 . . . (l-t) Due to general partners Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to general partners
24136 . . . (l-t) Due to other members Cr 4 Liabilities Long-term liabilities (l-t) Due to shareholders/directors/partners/members (l-t) Due to other members
. . (l-t) Due to/investments in related parties - 3 Liabilities Long-term liabilities (l-t) Due to/investments in related parties
24146 . . . (l-t) Due to/investments in related parties Cr 4 Liabilities Long-term liabilities (l-t) Due to/investments in related parties (l-t) Due to/investments in related parties
. . Other long-term liabilities - 3 Liabilities Long-term liabilities Other long-term liabilities
24156 . . . Unspecified long-term liabilities Cr 4 Liabilities Long-term liabilities Other long-term liabilities Unspecified long-term liabilities
24157 . . . Long-term deposit liability Cr 4 Liabilities Long-term liabilities Other long-term liabilities Long-term deposit liability
24158 . . . Bonds and debentures (liability) Cr 4 Liabilities Long-term liabilities Other long-term liabilities Bonds and debentures (liability)
24159 . . . (l-t) Deferred income tax liability Cr 4 Liabilities Long-term liabilities Other long-term liabilities (l-t) Deferred income tax liability
24160 . . . (l-t) Provisions and reserves Cr 4 Liabilities Long-term liabilities Other long-term liabilities (l-t) Provisions and reserves
24161 . . . Contributions to environmental trust Cr 4 Liabilities Long-term liabilities Other long-term liabilities Contributions to environmental trust
24162 . . . Member allocations Cr 4 Liabilities Long-term liabilities Other long-term liabilities Member allocations
. . Subordinated debt - 3 Liabilities Long-term liabilities Subordinated debt
24172 . . . Subordinated debt Cr 4 Liabilities Long-term liabilities Subordinated debt Subordinated debt
. . Amounts held in trust - 3 Liabilities Long-term liabilities Amounts held in trust
24182 . . . Amounts held in trust Cr 4 Liabilities Long-term liabilities Amounts held in trust Amounts held in trust
Equity - 1 Equity
. Unspecified equity - 2 Equity Unspecified equity
. . Unspecified equity - 3 Equity Unspecified equity Unspecified equity
34001 . . . Unspecified equity Cr 4 Equity Unspecified equity Unspecified equity Unspecified equity
. Share capital - 2 Equity Share capital
. . Common stock - 3 Equity Share capital Common stock
34011 . . . Common stock Cr 4 Equity Share capital Common stock Common stock
. . Preferred stock - 3 Equity Share capital Preferred stock
34021 . . . Preferred stock Cr 4 Equity Share capital Preferred stock Preferred stock
. Treasury stock - 2 Equity Treasury stock
. . Treasury stock - 3 Equity Treasury stock Treasury stock
34031 . . . Treasury stock (contra) Dr 4 Equity Treasury stock Treasury stock Treasury stock (contra)
. Paid-in capital - 2 Equity Paid-in capital
. . Paid-in capital - 3 Equity Paid-in capital Paid-in capital
34041 . . . Paid-in capital Cr 4 Equity Paid-in capital Paid-in capital Paid-in capital
34042 . . . Drawings (contra) Dr 4 Equity Paid-in capital Paid-in capital Drawings (contra)
. Surplus and general reserve - 2 Equity Surplus and general reserve
. . Surplus and general reserve - 3 Equity Surplus and general reserve Surplus and general reserve
34051 . . . Donations and grants Cr 4 Equity Surplus and general reserve Surplus and general reserve Donations and grants
34052 . . . Appraisal surplus Cr 4 Equity Surplus and general reserve Surplus and general reserve Appraisal surplus
34053 . . . General reserve Cr 4 Equity Surplus and general reserve Surplus and general reserve General reserve
. Retained earnings - 2 Equity Retained earnings
. . Retained earnings - 3 Equity Retained earnings Retained earnings
34063 . . . Retained earnings Cr 4 Equity Retained earnings Retained earnings Retained earnings
34064 . . . Dividends declared/paid Dr 4 Equity Retained earnings Retained earnings Dividends declared/paid
. Accumulated other comprehensive income - 2 Equity Accumulated other comprehensive income
. . Accumulated other comprehensive income - 3 Equity Accumulated other comprehensive income Accumulated other comprehensive income
34073 . . . Accumulated other comprehensive income Cr 4 Equity Accumulated other comprehensive income Accumulated other comprehensive income Accumulated other comprehensive income
. Partner's capital - 2 Equity Partner's capital
. . Partners' capital - 3 Equity Partner's capital Partners' capital
34083 . . . General partners' capital Cr 4 Equity Partner's capital Partners' capital General partners' capital
34084 . . . Limited partners' capital Cr 4 Equity Partner's capital Partners' capital Limited partners' capital
34085 . . . Contributions from partners Cr 4 Equity Partner's capital Partners' capital Contributions from partners
Revenue - 1 Revenue
. Unspecified revenue - 2 Revenue Unspecified revenue
. . Unspecified revenue - 3 Revenue Unspecified revenue Unspecified revenue
44001 . . . Unspecified revenue Cr 4 Revenue Unspecified revenue Unspecified revenue Unspecified revenue
. Main business income - 2 Revenue Main business income
. . Trade sales of goods/services/resources - 3 Revenue Main business income Trade sales of goods/services/resources
44009 . . . Discounts on sale revenue (contra) Dr 4 Revenue Main business income Trade sales of goods/services/resources Discounts on sale revenue (contra)
44010 . . . Refunds (contra) Dr 4 Revenue Main business income Trade sales of goods/services/resources Refunds (contra)
44011 . . . Trade sales of goods and services Cr 4 Revenue Main business income Trade sales of goods/services/resources Trade sales of goods and services
44012 . . . Sales from resource properties Cr 4 Revenue Main business income Trade sales of goods/services/resources Sales from resource properties
. . Investment revenue - 3 Revenue Main business income Investment revenue
44013 . . . Unspecified investment revenue Cr 4 Revenue Main business income Investment revenue Unspecified investment revenue
44014 . . . Domestic investment revenue Cr 4 Revenue Main business income Investment revenue Domestic investment revenue
44015 . . . Foreign investment revenue Cr 4 Revenue Main business income Investment revenue Foreign investment revenue
. . Interest income (financial institutions) - 3 Revenue Main business income Interest income (financial institutions)
44025 . . . Unspecified interest income Cr 4 Revenue Main business income Interest income (financial institutions) Unspecified interest income
44026 . . . Loan interest income Cr 4 Revenue Main business income Interest income (financial institutions) Loan interest income
44027 . . . Securities interest income Cr 4 Revenue Main business income Interest income (financial institutions) Securities interest income
44028 . . . Deposits with banks interest income Cr 4 Revenue Main business income Interest income (financial institutions) Deposits with banks interest income
. . Commission revenue - 3 Revenue Main business income Commission revenue
44038 . . . Commission revenue Cr 4 Revenue Main business income Commission revenue Commission revenue
. . Rental and leasing revenue - 3 Revenue Main business income Rental and leasing revenue
44048 . . . Rental and leasing revenue Cr 4 Revenue Main business income Rental and leasing revenue Rental and leasing revenue
. . Realized gains on disposal of assets - 3 Revenue Main business income Realized gains on disposal of assets
44058 . . . Realized gains on disposal of assets Cr 4 Revenue Main business income Realized gains on disposal of assets Realized gains on disposal of assets
. . NPO amounts received - 3 Revenue Main business income NPO amounts received
44068 . . . Non-profit organization unspecified amounts received Cr 4 Revenue Main business income NPO amounts received Non-profit organization unspecified amounts received
44069 . . . Membership fees Cr 4 Revenue Main business income NPO amounts received Membership fees
44070 . . . Assessments Cr 4 Revenue Main business income NPO amounts received Assessments
44071 . . . Gifts Cr 4 Revenue Main business income NPO amounts received Gifts
44072 . . . Gross sales/revenues from organizational activities Cr 4 Revenue Main business income NPO amounts received Gross sales/revenues from organizational activities
. . Other revenue - 3 Revenue Main business income Other revenue
44082 . . . Unspecified other revenue Cr 4 Revenue Main business income Other revenue Unspecified other revenue
44083 . . . Gains on foreign exchange Cr 4 Revenue Main business income Other revenue Gains on foreign exchange
44084 . . . Income from closely related parties Cr 4 Revenue Main business income Other revenue Income from closely related parties
44085 . . . Royalty income (other than resource) and tax credit Cr 4 Revenue Main business income Other revenue Royalty income (other than resource) and tax credit
44086 . . . Management and administration fees Cr 4 Revenue Main business income Other revenue Management and administration fees
44087 . . . Telecommunications fees Cr 4 Revenue Main business income Other revenue Telecommunications fees
44088 . . . Consulting fees Cr 4 Revenue Main business income Other revenue Consulting fees
44089 . . . Subsidies and grants Cr 4 Revenue Main business income Other revenue Subsidies and grants
44090 . . . Sale of by-product Cr 4 Revenue Main business income Other revenue Sale of by-product
44091 . . . Deposit services Cr 4 Revenue Main business income Other revenue Deposit services
44092 . . . Credit services Cr 4 Revenue Main business income Other revenue Credit services
44093 . . . Card services Cr 4 Revenue Main business income Other revenue Card services
44094 . . . Patronage dividends Cr 4 Revenue Main business income Other revenue Patronage dividends
44095 . . . Insurance recoveries Cr 4 Revenue Main business income Other revenue Insurance recoveries
44096 . . . Expense recoveries Cr 4 Revenue Main business income Other revenue Expense recoveries
44097 . . . Bad debt recoveries Cr 4 Revenue Main business income Other revenue Bad debt recoveries
44098 . . . Discounts on non-sale revenue (contra) Dr 4 Revenue Main business income Other revenue Discounts on non-sale revenue (contra)
. Other comprehensive income - 2 Revenue Other comprehensive income
. . Other comprehensive income - 3 Revenue Other comprehensive income Other comprehensive income
44107 . . . Unspecified other comprehensive income Cr 4 Revenue Other comprehensive income Other comprehensive income Unspecified other comprehensive income
44108 . . . Revaluation surplus Cr 4 Revenue Other comprehensive income Other comprehensive income Revaluation surplus
44109 . . . Defined benefits gains Cr 4 Revenue Other comprehensive income Other comprehensive income Defined benefits gains
44110 . . . Foreign operation translation gains Cr 4 Revenue Other comprehensive income Other comprehensive income Foreign operation translation gains
44111 . . . Equity instruments gains Cr 4 Revenue Other comprehensive income Other comprehensive income Equity instruments gains
44112 . . . Cash flow hedge effective portion gains Cr 4 Revenue Other comprehensive income Other comprehensive income Cash flow hedge effective portion gains
44113 . . . Income tax relating to components of other comprehensive income Dr 4 Revenue Other comprehensive income Other comprehensive income Income tax relating to components of other comprehensive income
Expenses - 1 Expenses
. Unspecified expenses - 2 Expenses Unspecified expenses
. . Unspecified expenses - 3 Expenses Unspecified expenses Unspecified expenses
54001 . . . Unspecified expenses Dr 4 Expenses Unspecified expenses Unspecified expenses Unspecified expenses
54002 . . . Purchase discounts (contra) Cr 4 Expenses Unspecified expenses Unspecified expenses Purchase discounts (contra)
. Direct costs - 2 Expenses Direct costs
. . Materials and labor - 3 Expenses Direct costs Materials and labor
54011 . . . Cost of materials Dr 4 Expenses Direct costs Materials and labor Cost of materials
54012 . . . Direct labor costs Dr 4 Expenses Direct costs Materials and labor Direct labor costs
. . Resource production costs and crown charges - 3 Expenses Direct costs Resource production costs and crown charges
54022 . . . Resource production costs Dr 4 Expenses Direct costs Resource production costs and crown charges Resource production costs
54023 . . . Crown charges Dr 4 Expenses Direct costs Resource production costs and crown charges Crown charges
. . Other direct costs - 3 Expenses Direct costs Other direct costs
54033 . . . Unspecified direct costs Dr 4 Expenses Direct costs Other direct costs Unspecified direct costs
54034 . . . Production costs other than resource Dr 4 Expenses Direct costs Other direct costs Production costs other than resource
54035 . . . Equipment hire and operation Dr 4 Expenses Direct costs Other direct costs Equipment hire and operation
54036 . . . Lumber-production-related Dr 4 Expenses Direct costs Other direct costs Lumber-production-related
54037 . . . Royalty costs Dr 4 Expenses Direct costs Other direct costs Royalty costs
54038 . . . Freight-in and duty Dr 4 Expenses Direct costs Other direct costs Freight-in and duty
54039 . . . Inventory write-downs Dr 4 Expenses Direct costs Other direct costs Inventory write-downs
54040 . . . Direct cost amortization of tangible assets Dr 4 Expenses Direct costs Other direct costs Direct cost amortization of tangible assets
54041 . . . Direct cost amortization of natural resource assets Dr 4 Expenses Direct costs Other direct costs Direct cost amortization of natural resource assets
. Operating expenses - 2 Expenses Operating expenses
. . Advertising and promotion - 3 Expenses Operating expenses Advertising and promotion
54051 . . . Unspecified advertising/promotion Dr 4 Expenses Operating expenses Advertising and promotion Unspecified advertising/promotion
54052 . . . Advertising Dr 4 Expenses Operating expenses Advertising and promotion Advertising
54053 . . . Donations Dr 4 Expenses Operating expenses Advertising and promotion Donations
54054 . . . Meals and entertainment Dr 4 Expenses Operating expenses Advertising and promotion Meals and entertainment
54055 . . . Promotion Dr 4 Expenses Operating expenses Advertising and promotion Promotion
. . Amortization expense for intangible assets - 3 Expenses Operating expenses Amortization expense for intangible assets
54065 . . . Amortization expense for intangible assets Dr 4 Expenses Operating expenses Amortization expense for intangible assets Amortization expense for intangible assets
. . Liability write-off expense - 3 Expenses Operating expenses Liability write-off expense
54075 . . . Bad debts Dr 4 Expenses Operating expenses Liability write-off expense Bad debts
54076 . . . Loan losses Dr 4 Expenses Operating expenses Liability write-off expense Loan losses
54077 . . . Provision for loan losses Dr 4 Expenses Operating expenses Liability write-off expense Provision for loan losses
. . Employee benefits - 3 Expenses Operating expenses Employee benefits
54087 . . . Unspecified employee benefits Dr 4 Expenses Operating expenses Employee benefits Unspecified employee benefits
54088 . . . Group insurance plans Dr 4 Expenses Operating expenses Employee benefits Group insurance plans
54089 . . . Employers' portion of employee benefits Dr 4 Expenses Operating expenses Employee benefits Employers' portion of employee benefits
54090 . . . Contributions to deferred income plans Dr 4 Expenses Operating expenses Employee benefits Contributions to deferred income plans
. . Amortization expense for natural resources - 3 Expenses Operating expenses Amortization expense for natural resources
54100 . . . Amortization expense for natural resources Dr 4 Expenses Operating expenses Amortization expense for natural resources Amortization expense for natural resources
. . Amortization expense for tangible assets - 3 Expenses Operating expenses Amortization expense for tangible assets
54110 . . . Amortization expense for tangible assets Dr 4 Expenses Operating expenses Amortization expense for tangible assets Amortization expense for tangible assets
. . Insurance expense - 3 Expenses Operating expenses Insurance expense
54120 . . . Insurance expense Dr 4 Expenses Operating expenses Insurance expense Insurance expense
. . Interest and bank charge expense - 3 Expenses Operating expenses Interest and bank charge expense
54130 . . . Unspecified Interest and bank charge expense Dr 4 Expenses Operating expenses Interest and bank charge expense Unspecified Interest and bank charge expense
54131 . . . Short-term debt interest expense Dr 4 Expenses Operating expenses Interest and bank charge expense Short-term debt interest expense
54132 . . . Bonds and debentures interest expense Dr 4 Expenses Operating expenses Interest and bank charge expense Bonds and debentures interest expense
54133 . . . Mortgage interest expense Dr 4 Expenses Operating expenses Interest and bank charge expense Mortgage interest expense
54134 . . . Long-term debt interest expense Dr 4 Expenses Operating expenses Interest and bank charge expense Long-term debt interest expense
54135 . . . Bank charges Dr 4 Expenses Operating expenses Interest and bank charge expense Bank charges
54136 . . . Credit card charges Dr 4 Expenses Operating expenses Interest and bank charge expense Credit card charges
54137 . . . Collections and credit costs Dr 4 Expenses Operating expenses Interest and bank charge expense Collections and credit costs
54138 . . . Unspecified interest paid by financial institutions Dr 4 Expenses Operating expenses Interest and bank charge expense Unspecified interest paid by financial institutions
54139 . . . Deposit interest expense Dr 4 Expenses Operating expenses Interest and bank charge expense Deposit interest expense
54140 . . . Merchant fees Dr 4 Expenses Operating expenses Interest and bank charge expense Merchant fees
. . Business taxes and fees - 3 Expenses Operating expenses Business taxes and fees
54149 . . . Unspecified business tax/license/membership Dr 4 Expenses Operating expenses Business taxes and fees Unspecified business tax/license/membership
54150 . . . Business membership Dr 4 Expenses Operating expenses Business taxes and fees Business membership
54151 . . . Business taxes Dr 4 Expenses Operating expenses Business taxes and fees Business taxes
54152 . . . Property taxes Dr 4 Expenses Operating expenses Business taxes and fees Property taxes
54153 . . . Franchise fees Dr 4 Expenses Operating expenses Business taxes and fees Franchise fees
54154 . . . Government fees Dr 4 Expenses Operating expenses Business taxes and fees Government fees
54155 . . . Payroll taxes Dr 4 Expenses Operating expenses Business taxes and fees Payroll taxes
. . Professional fees - 3 Expenses Operating expenses Professional fees
54164 . . . Unspecified professional fees Dr 4 Expenses Operating expenses Professional fees Unspecified professional fees
54165 . . . Legal fees Dr 4 Expenses Operating expenses Professional fees Legal fees
54166 . . . Accounting fees Dr 4 Expenses Operating expenses Professional fees Accounting fees
54167 . . . Consulting fees Dr 4 Expenses Operating expenses Professional fees Consulting fees
54168 . . . Architect fees Dr 4 Expenses Operating expenses Professional fees Architect fees
54169 . . . Appraisal fees Dr 4 Expenses Operating expenses Professional fees Appraisal fees
54170 . . . Laboratory fees Dr 4 Expenses Operating expenses Professional fees Laboratory fees
54171 . . . Medical fees Dr 4 Expenses Operating expenses Professional fees Medical fees
54172 . . . Veterinary fees Dr 4 Expenses Operating expenses Professional fees Veterinary fees
54173 . . . Brokerage fees Dr 4 Expenses Operating expenses Professional fees Brokerage fees
54174 . . . Transfer fees Dr 4 Expenses Operating expenses Professional fees Transfer fees
54175 . . . Management and administration fees Dr 4 Expenses Operating expenses Professional fees Management and administration fees
54176 . . . Refining and assay fees Dr 4 Expenses Operating expenses Professional fees Refining and assay fees
54177 . . . Registrar and transfer agent fees Dr 4 Expenses Operating expenses Professional fees Registrar and transfer agent fees
54178 . . . Restructuring costs Dr 4 Expenses Operating expenses Professional fees Restructuring costs
54179 . . . Security commission fees Dr 4 Expenses Operating expenses Professional fees Security commission fees
54180 . . . Training expense Dr 4 Expenses Operating expenses Professional fees Training expense
54181 . . . Studio and recording fees Dr 4 Expenses Operating expenses Professional fees Studio and recording fees
. . Rental expense - 3 Expenses Operating expenses Rental expense
54191 . . . Unspecified rental expense Dr 4 Expenses Operating expenses Rental expense Unspecified rental expense
54192 . . . Site rental and related costs/fees Dr 4 Expenses Operating expenses Rental expense Site rental and related costs/fees
54193 . . . Equipment rental Dr 4 Expenses Operating expenses Rental expense Equipment rental
54194 . . . Motor vehicle rental Dr 4 Expenses Operating expenses Rental expense Motor vehicle rental
54195 . . . Storage costs Dr 4 Expenses Operating expenses Rental expense Storage costs
54196 . . . Quota rental Dr 4 Expenses Operating expenses Rental expense Quota rental
. . Repairs, maintenance, and upgrades - 3 Expenses Operating expenses Repairs, maintenance, and upgrades
54206 . . . Unspecified repairs and maintenance Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Unspecified repairs and maintenance
54207 . . . Repair and maintenance: buildings Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: buildings
54208 . . . Repair and maintenance: vehicles Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: vehicles
54209 . . . Repair and maintenance: boats Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: boats
54210 . . . Repair and maintenance: machinery and equipment Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Repair and maintenance: machinery and equipment
54211 . . . Machine shop expense Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Machine shop expense
54212 . . . Road costs Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Road costs
54213 . . . Security Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Security
54214 . . . Garbage removal Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Garbage removal
54215 . . . Upgrades to computers and software Dr 4 Expenses Operating expenses Repairs, maintenance, and upgrades Upgrades to computers and software
. . Operating labor expense - 3 Expenses Operating expenses Operating labor expense
54225 . . . Unspecified salaries and wages Dr 4 Expenses Operating expenses Operating labor expense Unspecified salaries and wages
54226 . . . Employee salaries Dr 4 Expenses Operating expenses Operating labor expense Employee salaries
54227 . . . Management salaries Dr 4 Expenses Operating expenses Operating labor expense Management salaries
54228 . . . Directors' fees Dr 4 Expenses Operating expenses Operating labor expense Directors' fees
54229 . . . Sub-contracts Dr 4 Expenses Operating expenses Operating labor expense Sub-contracts
54230 . . . Commissions Dr 4 Expenses Operating expenses Operating labor expense Commissions
54231 . . . Bonuses Dr 4 Expenses Operating expenses Operating labor expense Bonuses
54232 . . . Crew share expense Dr 4 Expenses Operating expenses Operating labor expense Crew share expense
. . Supplies - 3 Expenses Operating expenses Supplies
54242 . . . Unspecified supplies Dr 4 Expenses Operating expenses Supplies Unspecified supplies
54243 . . . Office supplies Dr 4 Expenses Operating expenses Supplies Office supplies
54244 . . . Small tools Dr 4 Expenses Operating expenses Supplies Small tools
54245 . . . Shop expense Dr 4 Expenses Operating expenses Supplies Shop expense
54246 . . . Uniforms Dr 4 Expenses Operating expenses Supplies Uniforms
54247 . . . Laundry Dr 4 Expenses Operating expenses Supplies Laundry
54248 . . . Food and catering Dr 4 Expenses Operating expenses Supplies Food and catering
54249 . . . Trapping and fishing gear Dr 4 Expenses Operating expenses Supplies Trapping and fishing gear
. . Travel expense - 3 Expenses Operating expenses Travel expense
54259 . . . Travel expense Dr 4 Expenses Operating expenses Travel expense Travel expense
. . Utilities - 3 Expenses Operating expenses Utilities
54269 . . . Unspecified utilities Dr 4 Expenses Operating expenses Utilities Unspecified utilities
54270 . . . Electricity Dr 4 Expenses Operating expenses Utilities Electricity
54271 . . . Water Dr 4 Expenses Operating expenses Utilities Water
54272 . . . Heat Dr 4 Expenses Operating expenses Utilities Heat
54273 . . . Fuel costs Dr 4 Expenses Operating expenses Utilities Fuel costs
54274 . . . Telephone and telecommunications Dr 4 Expenses Operating expenses Utilities Telephone and telecommunications
54275 . . . Internet Dr 4 Expenses Operating expenses Utilities Internet
. . Other expenses - 3 Expenses Operating expenses Other expenses
54285 . . . Unspecified operating expenses Dr 4 Expenses Operating expenses Other expenses Unspecified operating expenses
54286 . . . Unspecified computer-related expenses Dr 4 Expenses Operating expenses Other expenses Unspecified computer-related expenses
54287 . . . Data processing Dr 4 Expenses Operating expenses Other expenses Data processing
54288 . . . Unspecified office expenses Dr 4 Expenses Operating expenses Other expenses Unspecified office expenses
54289 . . . Cash over/short Dr 4 Expenses Operating expenses Other expenses Cash over/short
54290 . . . Reimbursement of parent company expense Dr 4 Expenses Operating expenses Other expenses Reimbursement of parent company expense
54291 . . . Selling expenses Dr 4 Expenses Operating expenses Other expenses Selling expenses
54292 . . . Shipping and warehouse expense Dr 4 Expenses Operating expenses Other expenses Shipping and warehouse expense
54293 . . . Delivery, freight, and express Dr 4 Expenses Operating expenses Other expenses Delivery, freight, and express
54294 . . . Warranty expenses Dr 4 Expenses Operating expenses Other expenses Warranty expenses
54295 . . . Royalty expenses Dr 4 Expenses Operating expenses Other expenses Royalty expenses
54296 . . . Dumping charges Dr 4 Expenses Operating expenses Other expenses Dumping charges
54297 . . . Land fill fees Dr 4 Expenses Operating expenses Other expenses Land fill fees
54298 . . . Vehicle expenses Dr 4 Expenses Operating expenses Other expenses Vehicle expenses
54299 . . . Research and development Dr 4 Expenses Operating expenses Other expenses Research and development
54300 . . . Withholding taxes Dr 4 Expenses Operating expenses Other expenses Withholding taxes
54301 . . . General and administrative expenses Dr 4 Expenses Operating expenses Other expenses General and administrative expenses
54302 . . . Interdivisional expenses Dr 4 Expenses Operating expenses Other expenses Interdivisional expenses
54303 . . . Income tax expense Dr 4 Expenses Operating expenses Other expenses Income tax expense
. . Losses - 3 Expenses Operating expenses Losses
54310 . . . Unspecified losses Dr 4 Expenses Operating expenses Losses Unspecified losses
54311 . . . Realized losses on disposal of assets Dr 4 Expenses Operating expenses Losses Realized losses on disposal of assets
54312 . . . Losses on foreign exchange Dr 4 Expenses Operating expenses Losses Losses on foreign exchange
54313 . . . Losses from closely related parties Dr 4 Expenses Operating expenses Losses Losses from closely related parties
54314 . . . Defined benefits losses Dr 4 Expenses Operating expenses Losses Defined benefits losses
54315 . . . Foreign operation translation losses Dr 4 Expenses Operating expenses Losses Foreign operation translation losses
54316 . . . Equity instruments losses Dr 4 Expenses Operating expenses Losses Equity instruments losses
54317 . . . Cash flow hedge effective portion losses Dr 4 Expenses Operating expenses Losses Cash flow hedge effective portion losses
Extraordinary - 1 Extraordinary
. Clearing - 2 Extraordinary Clearing
. . Clearing - 3 Extraordinary Clearing Clearing
94001 . . . Unspecified clearing Cr 4 Extraordinary Clearing Clearing Unspecified clearing
94002 . . . Asset clearing Dr 4 Extraordinary Clearing Clearing Asset clearing
94003 . . . Liability clearing Cr 4 Extraordinary Clearing Clearing Liability clearing
94004 . . . Equity clearing Cr 4 Extraordinary Clearing Clearing Equity clearing
94005 . . . Revenue clearing Cr 4 Extraordinary Clearing Clearing Revenue clearing
94006 . . . Expense clearing Dr 4 Extraordinary Clearing Clearing Expense clearing
. Suspense - 2 Extraordinary Suspense
. . Suspense - 3 Extraordinary Suspense Suspense
94011 . . . Suspense Cr 4 Extraordinary Suspense Suspense Suspense
. Unspecified - 2 Extraordinary Unspecified
. . Unspecified - 3 Extraordinary Unspecified Unspecified
94021 . . . Unspecified Cr 4 Extraordinary Unspecified Unspecified Unspecified