7.2 Object codes: Expenditure—Summary for 2021 to 2022

The Object codes in the government-wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.

7.2 Object codes: Expenditure—Detailed for 2021 to 2022

A
Objects of expenditure
0
Services
01
Personnel
010
Salaries and wages
0101
Civilian regular time - Continuing employment Note 3
0102
Civilian regular time - Part-time, seasonal, casual and student Note 3
0103
Civilian premium pay for work during non-standard hours or other reasons Note 3
0104
Civilian holiday pay in lieu of leave Note 3
0105
Civilian overtime (for additional hours) Note 3
0106
Civilian bilingual bonus Note 3
0107
Civilian severance pay and termination benefits Note 3
0108
Civilian severance pay and termination benefits - Immediate Settlement Note 3
0109
Military and Royal Canadian Mounted Police (RCMP) members retroactive payments - Current fiscal year
0110
Civilian retroactive payments - Previous fiscal year(s) Note 3
0111
Civilian retroactive payments - Current fiscal year Note 3
0112
Civilian pay equity Note 3
0113
Other salaries and wages
0114
Royal Canadian Mounted Police (RCMP) members - Overtime
0115
Military and Royal Canadian Mounted Police (RCMP) members - Regular time
0116
Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits - Immediate settlement
0117
Military and Royal Canadian Mounted Police (RCMP) members - Retroactive payments - Previous fiscal year(s)
0118
Military and Royal Canadian Mounted Police (RCMP) members - Holiday pay in lieu of leave
0119
Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits
0128
Royal Canadian Mounted Police (RCMP) - Bilingual bonus
0129
Compensation for employees, former employees and estates of deceased employees impacted by the Phoenix pay system Note 3
012
Allowances and other benefits
0120
Civilian - Allowances to compensate employees for certain expenses Note 3
0121
Civilian - Compensation for additional or specific duties performed Note 3
0122
Civilian - Pay equity allowances Note 3
0123
Civilian - Pay equity interest Note 3
0124
Civilian - Foreign service allowance
0125
Civilian - Isolated post allowance Note 3
0126
Civilian - Other allowances and benefits Note 3
0127
Military and Royal Canadian Mounted Police (RCMP) members - Allowances and benefits
016
Employer contributions
0160
Employer contribution to Public Service Superannuation Account (PSSA) - Current
0161
Employer contribution to Public Service Superannuation Account(PSSA) - Actuarial deficiency
0162
Employer contribution to Public Service Death Benefit Account
0164
Employer contribution to the Canadian Forces Superannuation Account - Current
0165
Employer contribution to the Canadian Forces Superannuation Account - Actuarial deficiency
0166
Employer contribution to Canadian Forces Supplementary Death Benefit under Part II
0167
Employer contribution to Retirement Compensation Arrangements Account
0168
Employer contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account - Actuarial deficiency
0169
Employer contribution to Employment Insurance
0170
Employer contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account
0171
Employer contribution to Members of Parliament Retirement Allowance Account
0172
Employer contribution to Canada and Quebec pension plans
0173
Employer contribution to other pension programs including Judges Act
0174
Employer contribution to hospital and medical plans
0176
Employer contribution for disability insurance
0177
Employer contributions - Other
017
Reallocation of expenditures under Standard object 01
0179
Personnel - Reallocation of capital expenditures
018
Supplementary personnel costs
0181
Executive Interchange and other exchange programs Note 2
0182
Supplementary employee benefits Note 3
0184
Provincial workers' compensation boards payments and recoveries
0185
Other pension payments charged to expenses
0186
Other supplementary personnel costs Note 3
0187
Accrual of salaries and benefits
0188
Return of pension contributions charged to expenses
02
Transportation and communications
020
Relocation
0207
Employee relocation in Canada
0208
Employee relocation outside Canada and/or return
021
Postage, freight, express, and cartage
0210
Transportation of things not elsewhere specified
0212
Postage and parcel post
0213
Courier services
022
Telecommunication services
0223
Communications/Network services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling)
0230
Voice communications services
0231
Data communications services
0232
Image/Video communications services (includes telepresence/video conferencing services)
025
Travel - Public Servants
0251
Public servant travel - Operational activities
0252
Public servant travel - Key stakeholders
0253
Public servant travel - Internal governance
0254
Public servant travel - Training
0255
Public servant travel - Other travel
026
Travel - Non-public servants
0261
Non-public servant travel - Operational activities
0262
Non-public servant travel - Key stakeholders
0263
Non-public servant travel - Internal governance
0264
Non-public servant travel - Training
0265
Non-public servant travel - Other travel
029
Reallocation of expenditures under standard object 02
0299
Transportation and communications - Reallocation of capital expenditures
03
Information
030
Advertising services
0301
Advertising services
031
Publishing services
0311
Publishing services
032
Printing and imaging services
0321
Printing services
0322
Imaging services
033
Exposition and related services
0331
Exposition services
0332
Audio-visual services
034
Communications research services
0341
Communications research services
035
Communications professional services
0351
Communications professional services not elsewhere specified
0352
Public relations services
036
Subscriptions and data access services
0361
Electronic subscriptions and electronic publications
0362
Data and database access services
039
Reallocation of expenditures under standard object 03
0399
Information - Reallocation of capital expenditures
04
Professional and special services
040
Business services
0401
Accounting and audit services
0402
Human resources management services Note 1
0403
Financial management services Note 1
0404
Communications services Note 1
0405
Real property services Note 1
0406
Material services Note 1
0407
Acquisition services Note 1
0811
Contracted building cleaning
0815
Collection agency fees and charges
0816
Service provider fees related to loan administration
0851
Banking services
0852
Real estate services
0853
Provincial administration of public service and merchant seamen compensation legislation
0854
Motor vehicle licences
0855
Acquisition and contract charges
0856
Provincial/territorial administrative costs
0859
Other business services not elsewhere specified
041
Legal services
0410
Legal services
042
Engineering and architectural services
0420
Engineering services not elsewhere specified
0421
Architectural services
0422
Engineering consultants - Construction
0423
Engineering consultants - Other
0495
Services related to the assessment of potentially contaminated sites
0496
Services related to the remediation of contaminated sites
0497
Services related to the care and maintenance of contaminated sites
0498
Services related to the monitoring of previously contaminated sites
043
Scientific and research services
0430
Scientific services
0431
Scientific consultants
0492
Research contracts
044
Training and educational services
0440
Education - Non-public servants
0444
Teachers and instructors on contract
0445
Tuition fees for courses where employees take training on their own time Note 3
0446
Training consultants
0447
Tuition fees and costs of attending courses including seminars not elsewhere specified Note 3
0448
Purchase of training packages and courses
045
Health and welfare services
0450
Hospital services
0451
Other health services not elsewhere specified
0452
Welfare services
0453
Physicians and surgeons
0454
Paramedical personnel
0455
Dental services
046
Protection services
0460
Protection services
047
Informatics services
0473
Information technology and telecommunications consultants
0474
Information management services Note 1
0475
Information technology services Note 1
0812
Computer services (includes IT solutions/deliverables as well as IT managed services)
048
Management consulting
0491
Management consulting
082
Special fees and services
0821
Membership fees Note 3
0822
Hospitality
0823
Conference fees
086
Temporary help services
0813
Temporary help services
087
Interpretation and translation services
0493
Interpretation services
0494
Translation services
088
Construction services
0881
Construction services
089
Other services
0499
Other professional services not elsewhere specified
0819
Non-professional personal service contracts not elsewhere specified
0890
Other administrative service that is designated by order of the Governor in Council Note 1
0891
Personal services
0892
Recreational services
0899
Professional and special services - Reallocation of capital expenditures
05
Rentals
050
Rental of land
0501
Rental of land
051
Rental of buildings
0510
Rental of residential buildings
0511
Rental of office buildings
0512
Rental of industrial and commercial buildings
0513
Rental of institutional buildings
0514
Rental of other buildings
052
Rental of informatics equipment
0522
Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
0582
License/Maintenance fees for client software related to Distributed Computing Environment (DCE)
0583
License/Maintenance fees for application software (including COTS) and application development and delivery software
0584
License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components
0585
License/Maintenance fees for networking software
0587
Rental of computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)
0588
Rental of computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)
0589
Rental of communications/networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
0590
License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software)
053
Rental of machinery, office furniture & fixtures, & other equipment
0533
Rental of machinery, office furniture and fixtures and other equipment
054
Rental of motor and other vehicles
0540
Rental of motor and other vehicles
055
Capital lease - Purchases
0555
Capital lease - Tangible capital assets
056
Rental of aircraft and ships
0561
Rental of aircraft
0566
Rental of ships
057
Rental - Other
0570
Rental - Other
059
Reallocation of expenditures under Standard object 05
0599
Rentals - Reallocation of capital expenditures
06
Repair and maintenance
060
Repair of engineering works
0601
Marine installations
0607
Highways, roads and streets
0608
Runways, landing fields and tarmac
0611
Waterworks and sewage systems
0619
Electric power installations
0628
Other engineering works
063
Repair of buildings
0630
Office buildings
0634
Commercial buildings
0635
Industrial buildings
0639
Institutional buildings
0640
Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems
0645
Other buildings
0646
Residential buildings
065
Repair of machinery and equipment
0655
Processing machinery
0656
Heating, air-conditioning and refrigeration equipment
0658
Electric lighting, distribution and control equipment
0660
Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories
0664
Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
0665
Other equipment
0668
Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
0671
Other office equipment
0672
Computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)
0673
Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)
0675
Ships and boats
0676
Aircraft
0681
Road motor vehicles - Military
0682
Road motor vehicles - Non-military
0683
Miscellaneous vehicles
069
Reallocation of expenditures under standard object 06
0699
Purchased repair and maintenance - Reallocation of capital expenditures
07
Utilities (standard object 07)
070
Utility services
0701
Electricity
0702
Natural gas
0703
Sewer and water
0705
Waste disposal
0709
Other utility services
079
Reallocation of expenditures under standard object 07
1199
Utilities, materials and supplies - Reallocation of capital expenditures
1
Goods, land, buildings and works
11
Materials and supplies (standard object 07)
111
Food, feed, beverages and tobacco
1111
Live animals, including their fodder
1112
Meat, fish and their preparations
1113
Dairy products and other animal products
1114
Vegetables and fruits, edible products, fats and preparations
1115
Miscellaneous food, food materials and food preparations
1116
Beverages and tobacco
112
Mineral products
1121
Salt, sulphur, ores, earth and stone
1122
Gasoline
1123
Aviation fuel
1124
Diesel fuel
1125
Light fuel oil
1126
Heavy fuel oil
1127
Lubricating fuel and greases
1128
Other mineral fuels, oils and products
113
Chemical products
1130
Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes
1132
Pharmaceutical and other medicinal products
1133
Explosives, fireworks, and pyrotechnic products, etc.
1134
Photographic or cinematography goods
1139
Miscellaneous chemical products
114
Wood, paper and wood products
1141
Wood and articles of wood
1142
Paper and paperboard
1143
Printed matter, including books, newspapers, pictures, manuscripts and forms
115
Personal goods
1151
Uniforms
1152
Other clothing
1153
Footwear
1159
Miscellaneous textiles, headgear, umbrellas, etc.
116
Metals and metal products
1160
Ferrous metals
1161
Non-ferrous metals
1163
Cutlery
1164
Miscellaneous metal products
117
Miscellaneous goods and products
1171
Medical supplies, instruments, and apparatus
1172
Office and stationers supplies
1173
House furnishing, excluding furniture
1174
Horticultural products
1175
Precious metals and stones and its products
1176
Glass or glass products
1179
Miscellaneous manufactured articles
12
Acquisition of machinery and equipment, including parts and consumable tools (standard object 09)
121
Acquisition of machinery and machinery parts
1211
Special industry machinery
1212
Tools and implements
1219
Other machinery and parts
122
Acquisition of informatics equipment and parts
1223
Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)
1282
Computer equipment related to Production and Operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)
1283
Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)
1284
Client software related to Distributed Computing Environment (DCE)
1285
Application software (including COTS) and application development and delivery software
1286
Operating system and utility software related to servers, storage, peripherals and components
1287
Networking software
1289
Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)
1291
Image/Video communications software (includes telepresence/video conferencing software)
123
Acquisition of office equipment and furniture including parts
1231
Office furniture and furnishings, including parts
1239
Other office equipment and parts
124
Acquisition of equipment and furniture including parts
1241
Plumbing equipment and fittings, including parts
1242
Electric lighting, distribution and control equipment and Parts
1243
Measuring, controlling, laboratory, medical and optical equipment and parts
1244
Radar equipment and parts
1245
Safety and sanitation equipment and parts
1246
Other furniture and fixtures including parts
1249
Other equipment and Parts
125
Acquisition of aircraft and ships, including parts
1250
Aircraft
1251
Aircraft parts
1252
Mobile service system
1253
Satellite and spacecraft acquisition and parts
1256
Ships and boats
1257
Ships and boats Parts
126
Acquisition of other vehicles and parts
1261
Road motor vehicles
1263
Road motor vehicles parts
1264
Other vehicles
1267
Miscellaneous vehicles parts, including tires and tubes
127
Arms and ammunition
1271
Weapons (including parts)
1273
Ammunition
129
Reallocation of expenditures under standard object 09
1299
Acquisition of machinery and equipment - Reallocation of capital expenditures
13
Acquisition of land, buildings and works (standard object 08)
130
Acquisition of land
1301
Acquisition of land
131
Acquisition of engineering works
1310
Marine installations
1316
Roads, highways and airport runways
1335
Bridges, trestles, culverts, overpasses and viaducts
1339
Other engineering works
134
Acquisition of non-residential buildings
1340
Office buildings
1343
Commercial buildings
1350
Industrial buildings
1356
Schools and other educational buildings
1357
Hospitals, sanatoria, clinics and first-aid stations
1358
Other institutional buildings
1360
Buildings or installations for telecommunications, computer and/or office systems
1362
Passenger terminals - Air, bus, boat, train and other
1363
Armouries, barracks, drill halls, etc.
1364
Laboratories
1369
Other non-residential buildings
137
Acquisition of residential buildings
1370
Residential buildings
139
Reallocation of expenditures under standard object 08
1399
Acquisition of land, buildings and works - Reallocation of capital expenditures
2
Transfer payments (standard object 10)
20
Transfer payments to persons
200
Payments to senior citizens
2001
Old age security payments
201
Payments for pensions
2011
Pensions World Wars I and II
2012
War Veterans' allowances
2013
Pensions to former government employees not entitled under current superannuation acts
2014
Payments to former civilians and uniformed personnel
2019
Other payments for pensions
202
Transfer payments to promote employment
2022
Assistance to persons to encourage employment
2023
Payments relating to improvement and promotion of employability of individuals
2029
Other transfer payments to persons for promotion of employment
203
Other transfer payments to persons
2032
Payments to Aboriginal people
2035
Assistance to immigrants and refugees
2041
Transfer payments to persons for research and development (including scholarships)
2049
Other non-recoverable payments to persons
2051
Recoverable payments to persons
2055
Contingency recoverable payments to persons
2057
Child tax benefit
2060
Goods and services tax (GST) credit to persons
21
Transfer payments to industry
210
Agricultural subsidies
2102
Transfer payments to industry for the benefit of producers under the Farm Income Protection Act
2103
Payments under agricultural income disaster assistance (AIDA)
2107
Miscellaneous agricultural subsidies
212
Other subsidies to industry
2120
Other freight rate subsidies to industry
2122
Steamship subsidies
2125
Assistance to industry to encourage employment
2126
Subsidy payments to industry for research and development
2127
Payments to industry under loan guarantees
2130
Payments for the Confederation Bridge
2132
Payments to Aboriginal corporations
2133
Payments to financial institutions under the Canada Students Loan Act and Canada Student Financial Assistance Act
2139
Other non-recoverable subsidies to industry
2151
Recoverable subsidy payments to industry
2155
Contingency - Recoverable subsidy payments to industry
217
Transfer payments for capital assistance
2170
Transfer payments to industry for Research and Development
2171
Transfer payments to the defence industry for capital assistance
2174
Payments to industry under industrial and regional development
2178
Energy conservation projects
2179
Other Non-recoverable Transfer payments to industry for Capital Assistance
2181
Recoverable payments to industry for capital assistance
2185
Contingency - Recoverable payments to industry for capital assistance
22
Transfer payments to provinces and territories
221
Transfer payments to provinces and territories for Education
2212
Payments for official languages to provinces and territories
2214
Alternative payments to provinces under the Canada Student Financial Assistance Act
2215
Payments to Quebec for Cree and Inuit education
2216
Payments to non-native educational institutions
2217
Payments to non-native school boards
2218
Special payments to provinces under the Apprentice Loans Act
2219
Other Transfer payments to provinces and territories for Education
222
Fiscal transfer payments
2221
Payments to provinces and territories under taxation agreements
2223
Statutory grants to provinces and territories (authorized under the Constitution Acts)
2232
Canada Health and Social Transfer payments
2233
Alternative payments to provinces and territories for standing programs
2239
Other Fiscal Transfer payments to provinces and territories
224
Other Transfer payments to provinces and territories
2241
Payments to provinces and territories for services to young offenders
2243
Payments for legal aid systems to provinces and territories
2244
Payments for environmental projects to provinces and territories
2245
Crop insurance payments to provinces and territories
2247
Assistance to provinces and territories to encourage employment
2248
Canada - Nova Scotia Offshore Revenue Account and Fiscal equalization Offshore Petroleum Resource Accord
2249
Payments to provinces and territories for provincial highways, secondary and access roads
2250
Transfer payments to territories for operating expenditures
2253
Canada/Quebec accord on immigration
2254
Canada/Newfoundland Development Fund
2255
Payments to provinces under Canada Infrastructure Program
2257
Development initiatives paid to provinces and territories under the general development and subsidiary agreements
2259
Other Transfer payments to provinces and territories
23
Transfer payments to or on behalf of international organizations and foreign countries
230
Transfer payments for development assistance to other countries
2301
Purchase of goods for development assistance
2302
Purchase of services for development assistance
2303
Payments for development assistance to Canadian non-government organizations
2304
Other payments for development assistance to foreign countries
231
Transfer payments to international organizations
2311
Payments to United Nations and related organizations
2312
Contributions to North Atlantic Treaty Organization (NATO) and NATO - related programs
2314
Payments to the International Development Association
2315
Payments to international banks and financial institutions
2319
Payments to other international organizations
232
Other transfer payments to or on behalf of international organizations and foreign countries
2321
Transfer payments to promote Canadian export sales
2322
International Food Aid Program
2323
Transfer payments to Thirty Meter Telescope
2329
Other transfer payments outside Canada to or on behalf of international organizations and foreign countries
239
Foreign exchange gain/loss
2390
Foreign exchange gain/loss on transfer payments
24
Transfer Payments to organizations, including Crown corporations and non-profit organizations
241
Transfer payments to universities
2411
Payments to universities in aid of research
2412
Assistance to encourage employment
2419
Other Transfer payments to universities
242
Transfer payments to Aboriginal organizations
2421
Payments to First Nations, Inuit and Métis school boards
2422
Payments to other First Nations, Inuit and Métis educational institutions
2423
Payments to other First Nations, Inuit and Métis associations
243
Transfer payments to other non - profit institutions and other organizations
2431
Payments to non-profit national organizations
2432
Payments to provincial/territorial non-profit organizations
2433
Payments to local non-profit organizations
2434
Assistance to non-profit organizations to encourage employment
2436
Payments for research and development to non-profit organizations
2437
Payments for the environment to non-profit organizations
2449
Other transfer payments to non-profit institutions and other organizations
245
Payments to Crown corporations
2451
Payments to Crown corporations
26
Transfer payments to municipalities and local organizations
261
Transfer payments to municipalities
2611
Grants in lieu of property taxes paid to municipalities
2613
Assistance to municipalities to encourage employment
2614
Payments to municipalities under Canada Infrastructure Program
2619
Other Transfer payments to municipalities
262
Transfer payments to other local organizations
2621
Payments to non-native educational institutions
2622
Payments to non-native school boards
28
Reallocation of transfer payments
281
Reallocation of transfer payments Between Programs or Departments
2811
Grants in lieu of taxes recovered from other departments
282
Transfer payments expenses recorded for accounting purposes
2821
Provision for valuation for loans, investments and advances
2822
Expenses for accrued liabilities
2823
Removal of low value amounts related to transfer payments
2824
Provision for concessionary terms
3
Other expenditures
30
Transfers to Crown corporations and other entities (standard object 12)
300
Transfers to Schedule III, Part I Corporations and their Wholly - Owned Subsidiaries
3001
Atomic Energy of Canada Ltd.
3003
Canada Mortgage and Housing Corporation
3005
Canadian Commercial Corporation
3009
National Capital Commission
3010
Export Development Canada
3011
Standards Council of Canada
3012
VIA Rail Canada Inc.
3014
The Jacques-Cartier and Champlain Bridges Inc.
3017
Marine Atlantic Inc.
3018
Canadian Dairy Commission
3023
Canadian Museum for Human Rights
3024
Canadian Museum of Civilization
3025
Canadian Museum of Nature
3026
National Museum of Science and Technology
3027
National Gallery of Canada
3029
Other
3030
Canadian Tourism Commission Corporation
3031
Enterprise Cape Breton
3032
Canadian Museum of Immigration at Pier 22
304
Transfers to Schedule III, Part II Corporations and their wholly - owned subsidiaries
3041
Canada Post Corporation
3059
Other
306
Transfers to other Crown corporations and other entities
3061
Canada Council
3062
Canadian Broadcasting Corporation
3063
International Development Research Centre
3064
National Arts Centre Corporation
3065
Telefilm Canada
3079
Other
31
Public debt charges (standard object 11)
310
Interest on unmatured debt of Canada
3101
Marketable bonds payable in Canadian currency
3102
Canada Savings Bonds (CSB)
3103
Special nonmarketable securities
3104
Treasury bills
3105
Marketable bonds payable in foreign currencies
3106
Notes and loans payable in foreign currencies
3107
Canada bills payable in foreign currency
311
Interest on specified purpose accounts and other liabilities
3111
Interest on superannuation and other pension accounts
3112
Interest on the Employment Insurance Account
3113
Interest on the Canada Pension Plan Account
3114
Interest on other liabilities
312
Interest on other accounts
3121
Interest on Special Drawing Rights and other foreign exchange accounts
313
Bond discounts and premiums
3131
Amortized Bond discounts and premiums
314
Cost of issuing and servicing the public debt
3142
Commission and remuneration on bonds
3143
Cost of servicing Canadian and foreign debt
32
Other subsidies and payment (standard object 12)
321
Deficits and write - offs to losses
3213
Losses of money
3214
Deficits and write-offs not elsewhere specified
3215
Deletion and write-offs of loans, investments and advances
3216
Loss on foreign currency transactions
3217
Forgiveness of loans, investments, and advances
323
Transfers to non-budgetary funds and accounts
3239
Transfers to non-budgetary funds and accounts
324
Discounts earned
3241
Discounts/Rebates earned for early payment to suppliers or through the use of acquisition cards
325
Miscellaneous expenditures
3248
Damage and other claims against the Crown resulting from the Phoenix pay system transition
3249
Court awards to industry
3250
Court awards to persons
3251
Damage and other claims against the Crown
3252
Interest, administration or service charges, and other penalty charges
3253
Interest and service charges paid to financial institutions
3254
Removal of low value amounts related to program expenditures
3256
Canadian Security Intelligence Service
3257
Ex gratia payments
3258
Communications Security Establishment
3259
Miscellaneous expenditures not Elsewhere Classified
326
Adjustment of reserves
3261
Adjustment of provision for valuation of financial claims
3262
Adjustment of reserves for Loan Guarantees
3263
Allowance for increase in value of certain financial obligations
3269
Other adjustments
329
Reallocation of expenditures under Standard object 12
3299
Other subsidies and payments - Reallocation of capital expenditures
3A
Expenditures from internal sources or for accounting purposes
34
Other expenditures From Internal Sources or for Accounting Purposes (Standard Object 12)
342
Amounts paid between or within departments for administrative overhead, or other charges
3421
General administrative services charged by other departments or by other programs within a department
3422
Suspense account (debit) - Other government departments
3424
Suspense activity allocation
3425
Reallocation of expenditures/costs within a department
3427
Reallocation of costs under shared cost programs
3428
Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC)
3429
Other
343
Amounts charged to revolving funds by departments or agencies
3431
Overhead or other amounts charged directly to revolving funds by departments or agencies Note 1
3432
Interest charged to revolving funds by department of finance Note 1
3433
Reallocation of expenditures/costs within revolving funds Note 1
3439
Other Note 1
344
Customs and excise duties, and federal sales tax
3441
Customs import duties
3442
Excise duties and federal sales tax
345
Expenses charged to or from asset accounts for amortization or other purposes
3451
Amortization expenses for capital assets
3452
Usage of inventory
3453
Recognition of unamortized expenses related to assets
3459
Amortization of other assets accounts
346
Expenses charged to or from liability accounts
3461
Allowance for vacation pay and similar employee benefits
3462
Allowance for bad debts
3463
Charges to remediation liabilities
3469
Charges to other liability accounts
347
Transfer or incremental charges between appropriations
3471
Incremental charges from other appropriations Note 1
3472
Incremental recoveries from other appropriations (credit) Note 1
348
Actuarial gains/losses on public sector pension and other employee and veteran future benefits
3481
Actuarial gains/losses on public sector pension and other employee and veteran future benefits
37
Reallocation of expenditures/Recognition of revenue - From internal sources (standard object 12)
371
Recoveries of expenditures between programs or departments
3711
Overhead or other amounts recovered by departments and agencies from revolving funds Note 1
3712
Amounts recovered for general administrative services by other departments or by other programs within a department Note 1
3714
Suspense activity allocation
3715
Recoveries of costs under shared cost programs
3717
Recoveries of expenditures/costs within a department
3718
Suspense account (credit balance) - Other government departments
3719
Other
372
Recoveries of expenditures from specified purpose and other accounts
3721
Recovery of expenses through recognizing revenue from restricted specified purpose accounts Note 1
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