## 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 |