7.2 Object codes: Expenditure—Detailed for the fiscal year ending March 31, 2024

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—Summary for the fiscal year ending March 31, 2024

A

Objects of expenditure

0

Services

01

Personnel

Description:

Compensation, to or on behalf of employees (e.g., public servants, members of the Canadian Forces, members of the Royal Canadian Mounted Police (RCMP), judges, Members of Parliament and Senators, and the Governor General and Lieutenant Governors) for salaries and wages, overtime, severance pay, as well as allowances and other benefits under various collective agreements and other regulations. Also included are the government's contributions, as the employer, to various employee benefit plans, and supplementary personnel costs which relate to the cost of employee exchange agreements with other employers, or to various supplementary benefits. Note: A list of pay entitlement codes related to each object in standard object 01 is included as Appendix C of Chapter 7. The list is issued to ensure that the pay entitlement codes used for pay transactions are aligned to the appropriate object codes used for the expenditures and thus facilitate government-wide coding consistency.

010

Salaries and wages

0101

Civilian regular time - Continuing employment

Description:

Basic salaries and wages for indeterminate civilian personnel who are employed full-time and includes the salaries of ministers, the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0102

Civilian regular time - Part-time, seasonal, casual and student

Description:

Basic salaries and wages for civilian personnel employed part-time and those employed on a full-time seasonal, term, casual or student basis. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, or severance pay, bilingual bonus or allowances.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0103

Civilian premium pay for work during non-standard hours or other reasons

Description:

Remuneration to civilian personnel that are entitled to a premium for working evening or night shifts, or on weekends, or designated holidays.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0104

Civilian holiday pay in lieu of leave

Description:

Remuneration to civilian personnel as compensation for annual vacation leave credits or statutory holidays (in lieu of time off).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0105

Civilian overtime (for additional hours)

Description:

Remuneration to civilian personnel for time worked that is in addition to the standard hours of work.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0106

Civilian bilingual bonus

Description:

Remuneration to eligible civilian personnel in the form of a bonus for using both official languages as a requirement of their employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0107

Civilian severance pay and termination benefits

Description:

Remuneration to civilian personnel for severance pay for termination of employment (retirement/resignation) OR termination benefits due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0108

Civilian severance pay and termination benefits - Immediate Settlement

Description:

Remuneration to civilian personnel for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0109

Military and Royal Canadian Mounted Police (RCMP) members retroactive payments - Current fiscal year

Description:

Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the current fiscal year.

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0110

Civilian retroactive payments - Previous fiscal year(s)

Description:

Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the previous fiscal year(s).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0111

Civilian retroactive payments - Current fiscal year

Description:

Retroactive pay increase to civilian personnel for salaries and wages, including overtime, when the pay increase is related to the current fiscal year.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0112

Civilian pay equity

Description:

Civilian pay equity complaint settlement relating to salaries, wages and overtime.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0113

Other salaries and wages

Description:

Salaries and wages not included in objects 0101 to 0111, and 0114 to 0119.

0114

Royal Canadian Mounted Police (RCMP) members - Overtime

Description:

Remuneration to RCMP members for time worked that is in addition to the standard hours of work.

Department(s) specific:

• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0115

Military and Royal Canadian Mounted Police (RCMP) members - Regular time

Description:

Basic salaries and wages for regular time worked by military and Royal Canadian Mounted Police (RCMP) members. This object does not include any remuneration for working non-standard hours, extra duty or holiday pay, retroactive salaries, severance pay or allowances.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0116

Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits - Immediate settlement

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for the immediate cash-out of all or portion of severance pay benefits earned prior to termination of employment as permitted by collective agreements or under terms and conditions of employment.

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0117

Military and Royal Canadian Mounted Police (RCMP) members - Retroactive payments - Previous fiscal year(s)

Description:

Retroactive pay increase for salaries and wages including overtime paid to military and Royal Canadian Mounted Police (RCMP) members when the pay increase is related to the previous fiscal year(s).

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0118

Military and Royal Canadian Mounted Police (RCMP) members - Holiday pay in lieu of leave

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for annual vacation leave or statutory holidays (in lieu of time).

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0119

Military and Royal Canadian Mounted Police (RCMP) members - Severance pay and termination benefits

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members at the time of the termination of their employment or due to a special program encouraging departure before age of retirement (e.g., termination benefits provided for by an Early Retirement Incentive (ERI) program or Early Departure Incentive (EDI) program).

Department(s) specific:

• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0128

Royal Canadian Mounted Police (RCMP) - Bilingual bonus

Description:

Remuneration to RCMP members in the form of a bonus for using both official languages as a requirement of their employment.

Department(s) specific:

• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0129

Compensation for employees, former employees and estates of deceased employees impacted by the Phoenix pay system

Description:

Compensation (cash pay-out) for employees, former employees and estates of deceased employees impacted by the Phoenix pay system in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

012

Allowances and other benefits

0120

Civilian - Allowances to compensate employees for certain expenses

Description:

Remuneration to civilian personnel of an allowance to compensate for certain types of expenses that are incurred as part of their employment in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment. It also includes the statutory motor car allowances of all ministers, including that of the Prime Minister, the President of the Privy Council, the President of the Treasury Board, the various secretaries of state and ministers without portfolio.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0121

Civilian - Compensation for additional or specific duties performed

Description:

Remuneration to civilian personnel of an allowance in accordance with a collective bargaining agreement or with the Terms and Conditions of Employment to compensate civilian personnel for a specific duty that is being performed, or for performing a duty which is additional to their regular employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0122

Civilian - Pay equity allowances

Description:

Civilian pay equity complaint settlement relating to allowances.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0123

Civilian - Pay equity interest

Description:

Civilian pay equity complaint settlement relating to interest on settlement.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0124

Civilian - Foreign service allowance

Description:

Remuneration to civilian personnel of an allowance for foreign service in accordance with a collective agreement or with the Terms and Conditions of Employment.

0125

Civilian - Isolated post allowance

Description:

Remuneration to civilian personnel of an allowance for being employed in an isolated location in accordance with the Isolated Posts and Government Housing Directive, a collective bargaining agreement, or the Terms and Conditions of Employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0126

Civilian - Other allowances and benefits

Description:

Remuneration to civilian personnel of other allowances or benefits which do not pertain to allowances specified in objects 0120 to 0125 in accordance with a collective bargaining agreement or the Terms and Conditions of Employment.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0127

Military and Royal Canadian Mounted Police (RCMP) members - Allowances and benefits

Description:

Remuneration to military and Royal Canadian Mounted Police (RCMP) members for all allowances and benefits in accordance with the relevant terms and conditions of employment.

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)
• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

016

Employer contributions

0160

Employer contribution to Public Service Superannuation Account (PSSA) - Current

0161

Employer contribution to Public Service Superannuation Account(PSSA) - Actuarial deficiency

Department(s) specific:

• 056 - Treasury Board Secretariat

0162

Employer contribution to Public Service Death Benefit Account

0164

Employer contribution to the Canadian Forces Superannuation Account - Current

Department(s) specific:

• 005 - Foreign Affairs, Trade and Development (Department of)
• 018 - National Defence (Department of)

0165

Employer contribution to the Canadian Forces Superannuation Account - Actuarial deficiency

Department(s) specific:

• 018 - National Defence (Department of)

0166

Employer contribution to Canadian Forces Supplementary Death Benefit under Part II

Department(s) specific:

• 018 - National Defence (Department of)

0167

Employer contribution to Retirement Compensation Arrangements Account

0168

Employer contribution to the Royal Canadian Mounted Police (RCMP) Superannuation Account - Actuarial deficiency

Department(s) specific:

• 030 - Royal Canadian Mounted Police

0169

Employer contribution to Employment Insurance

0170

Employer contribution to Royal Canadian Mounted Police (RCMP) Superannuation Account

Department(s) specific:

• 030 - Royal Canadian Mounted Police
• 163 - Shared Services Canada

0171

Employer contribution to Members of Parliament Retirement Allowance Account

Department(s) specific:

• 009 - Senate
• 067 - House of Commons

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

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

018

Supplementary personnel costs

0181

Executive Interchange and other exchange programs

Description:

Note: Interchange Canada assignments between departments, including separate employers, are to be recorded to the appropriate objects 010x to 012x.

Note(s):

• This object should only have an "E" indicator in the line of coding.

0182

Supplementary employee benefits

Note(s):

• Refer to 7.4 List of pay entitlement codes

0184

Provincial workers' compensation boards payments and recoveries

0185

Other pension payments charged to expenses

0186

Other supplementary personnel costs

Description:

Other supplementary personnel costs including parking fees, housing expenses, awards, etc.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0187

Accrual of salaries and benefits

Department(s) specific:

• 097 - Receiver General

0188

Return of pension contributions charged to expenses

02

Transportation and communications

Description:

All travelling and transportation expenses of government employees and non-government employees, the postage, transportation of goods, and relocation expenses as well as the cost of communication services and courier services. Notes: The initial delivery cost on a purchase is included in the standard object covering the cost of the purchase itself.

020

Relocation

0207

Employee relocation in Canada

Description:

Expenditures for employee relocation in Canada, such as those for transportation of persons, or personal goods, and for accommodation, meals, etc.

0208

Employee relocation outside Canada and/or return

Description:

Expenditures for the relocation of employees to or from outside Canada. It includes the transportation of persons or their personal goods, accommodation, meals, etc.

021

Postage, freight, express, and cartage

0210

Transportation of things not elsewhere specified

Description:

Freight and cargo services such as trucking, and forwarding services, air, bus transport services, rail and water transportation, packaging and crating services. Expenditures for delivery on the initial purchase of goods are included in the same object as the goods.

0212

Postage and parcel post

Description:

Postage and parcel post expenditures paid to Canada Post Corporation.

0213

Courier services

Description:

Expenditures for courier services including air, rail and bus express, and express messenger services including Canada Post Corporation's Priority Post service. It excludes amounts paid to Canada Post Corporation for postage or parcel post.

022

Telecommunication services

Description:

Expenditures for leased telecommunications services. It excludes charges for equipment not directly associated with the provision of these services. When identifying the kind of service received, i.e. voice, data (message-computer), image-video, the supplier's description should be used, e.g., voice grade lines conditioned and supplied for the transmission of data should be considered as data services. Telecommunications Common Carriers - are owners and operators of telecommunications transmission facilities providing services to the general public. This group includes the member companies of Telecom Canada, Telesat Canada and Teleglobe Canada as well as other local telephone companies. Notes: 1. Equipment charges should be allocated as follows: Rental of telecommunication equipment object 0589. Repair of telecommunication equipment objects 0664 and 0668.

0223

Communications/Network services (includes services for analog, digital or combined analog & digital, parts, peripherals and cabling)

Description:

Leased local and intercity digital trunks used for the combined transmission of both voice and non-voice traffic, for example DS-0/DS-1(T1) services. It includes costs for the multiplexing, digitization, and concentration of signals if provided as a part of the service.

0230

Voice communications services

Description:

Voice communications services charged by service providers (including common carriers), such as local telephone service, long-distance service, cellular services, teleconferences, Wide Area Telephone Service (WATS) or 800 services, telephone directories, local circuits, dedicated intercity circuits and credit card services. It includes line, equipment and usage charges directly associated with providing these services, as well as installation and relocation charges, but excludes equipment purchased or rented from a third party. It includes enhanced voice services such as voice messaging service. Notes: 1. Charges for smart phone (e.g. Blackberry) usage that combine voice and data services are to be classified under object 0231.

0231

Data communications services

Description:

Data communications services from service providers (including telecommunications common carriers). It includes transmission channel (can include twisted pair, fiber-optic, coaxial and wireless), equipment, access, and usage charges, installation, relocation and directory charges, but excludes equipment purchased or rented from a third party. It includes costs for smart phone (e.g. Blackberry) usage that combine voice and data services. It includes non-voice enhanced services such as internet access, electronic mail service, electronic messaging services, electronic document exchange services, etc.

0232

Image/Video communications services (includes telepresence/video conferencing services)

Description:

Managed video communications services, including managed videoconferencing services and virtual presence services, communication charges for specialized services such as telemedicine and distance education, and satellite broadcasting services. Services must include video transmission. It includes all line, equipment and usage charges associated with providing these services. It excludes equipment purchased or rented from a third party.

025

Travel - Public Servants

Description:

Public servants are persons employed in the public service as defined in section 11.(1) of the Financial Administration Act, including Royal Canadian Mounted Police (RCMP) Members and GIC appointees to positions which are defined in/under the public service. Travel expenditures include the transportation of people by air, ground and marine modes of transportation as well as meal and accommodation services such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation. This object code also includes travel expenditures for Military Members.

Note: Any travel agency (including Shared Travel Services) transaction fees and surcharges should be coded to the proper travel object code to which they relate.

0251

Public servant travel - Operational activities

Description:

Travel expenditures of public servants incurred while travelling on government business in support of the departments' operational activities, legislative or legal requirements.

0252

Public servant travel - Key stakeholders

Description:

Travel expenditures of public servants incurred while travelling on government business necessary to engage key stakeholders in relation to such matters as policy, program or regulatory development or renewal.

0253

Public servant travel - Internal governance

Description:

Travel expenditures of public servants incurred while travelling on government business necessary to support sound internal governance.

0254

Public servant travel - Training

Description:

Travel expenditures of public servants incurred while travelling on government business to enable the training of public servants.

0255

Public servant travel - Other travel

Description:

Travel expenditures of public servants incurred while travelling on government business for other travel not covered by object codes 0251 to 0254.

026

Travel - Non-public servants

Description:

Non-public servants include the following categories of people: ministers and their exempt staff, GIC appointees to positions which are not defined in/under the public service, participants on Interchange Canada assignments, contractors and recipients of departmental services. Recipients of departmental services would include, for example, veterans and First Nations people who require medical transportation where their travel expenses are either pre-paid or reimbursed by the department. Travel expenditures include the transportation of people by air, ground and marine modes of transportation as well as meal and accommodation services such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation. Note: Any travel agency (including Shared Travel Services) transaction fees and surcharges should be coded to the proper travel object code to which they relate.

0261

Non-public servant travel - Operational activities

Description:

Travel expenditures of non-public servants which support the departments' operational activities, legislative or legal requirements.

0262

Non-public servant travel - Key stakeholders

Description:

Travel expenditures of non-public servants which engage key stakeholders in relation such matters as policy, program or regulatory development or renewal.

0263

Non-public servant travel - Internal governance

Description:

Travel expenditures of non-public servants incurred to support sound internal governance.

0264

Non-public servant travel - Training

Description:

Travel expenditures of non-public servants incurred while travelling on government business to enable the training of public servants.

0265

Non-public servant travel - Other travel

Description:

Travel expenditures of non-public servants incurred for other travel not covered by object codes 0261 to 0264.

029

Reallocation of expenditures under standard object 02

0299

Transportation and communications - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic Object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

03

Information

030

Advertising services

0301

Advertising services

Description:

All advertising services, including:

1. acquisition through advertising agencies or directly of space or time in print or broadcast media or other mass media such as outdoor posters billboards and car cards
2. advertising research and creative work services including consultants and agencies not classified in other objects

031

Publishing services

0311

Publishing services

Description:

Services acquired for the marketing, distribution and sale of publications sponsored by the department. It excludes any printing services for these publications but includes amounts for co-production arrangements.

032

Printing and imaging services

0321

Printing services

Description:

Printing, duplicating, photocopying, technical and advisory. It includes charges for computerized text processing and mass transmission of printed material.

0322

Imaging services

Description:

Digitization and electronic scanning including conversion of paper files, digitization of microfilm and microfiche.

033

Exposition and related services

0331

Exposition services

Description:

Exposition services for exhibitions, displays and booth rental. It includes amounts for co-production arrangements.

0332

Audio-visual services

Description:

Audio-visual services to support departmental programs, special events and presentations, such as for films, slides, videos, microfilms, etc.

034

Communications research services

0341

Communications research services

Description:

Services such as: public environmental research and analysis, marketing research, communications evaluation (attitude surveys, opinion polls, focus groups, service assessment surveys, media analysis and other activities related to researching and analyzing the public environment).

035

Communications professional services

0351

Communications professional services not elsewhere specified

Description:

Services including public affairs, technical writing, speech writing services, text editing, design of graphics, art work, media relations, media monitoring, etc. Note:

0352

Public relations services

Description:

Services including counselling services, communications plans (strategic, operational), external communications, internal communications, public information services, public events, promotional materials (brochures, newsletters, etc.), public relations education and training. Note: Evaluation services are included in object 0341.

036

Subscriptions and data access services

0361

Electronic subscriptions and electronic publications

Description:

Expenses for electronic subscriptions and electronic publications including the Electronic Media Monitoring program.

0362

Data and database access services

Description:

Costs for services provided by Statistics Canada and other providers related to the collection, dissemination, provision, analysis and access to data in support of policy research and other departmental activities. Also includes the costs of database searches and subscriptions to database services. Note that these costs are for data collected, owned, and managed parties external to the department.

039

Reallocation of expenditures under standard object 03

0399

Information - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

04

Professional and special services

Description:

All professional services performed by individuals or organizations such as payments (in the nature of fees, commissions etc.) for the services of accountants, lawyers, architects, engineers, scientific analysts, reporters, and translators; teachers; doctors, nurses and other medical personnel; for management, data processing and other research consultants; and for other technical, professional and other expert assistance. It includes also payments for hospital treatment, care of veterans and welfare services, payments for the provision of informatics services, payment of tuition for Indians at non-federal schools, purchase of training services under the Adult Occupational Training Act, payments made to the Canada School of Public Service for training, Payments for Corps of Commissionaires services and for other operational and maintenance services performed under contract, such as armoured cars, laundry and dry cleaning, cleaning of buildings, temporary help, hospitality, storage and warehousing, and other business services, as well as payments made to the Department of Public Works and Government Services for contract administration. Notes:

1. It includes all business services not included in standard objects 02, 03, 05 and 06
2. Except for travel costs which must be charged to Standard Object 02 this Standard Object should be used for all costs incurred and invoiced by a contractor as part of the contract

040

Business services

0401

Accounting and audit services

Description:

Accounting and audit services including financial administration and bookkeeping services, financial control, accounting and audit services, budget control systems, tax studies and other financial and related services. Note: this object should be used for financial and accounting operations and object 0491 should be used for consulting work where a consultant reviews processes in place and makes recommendations.

0402

Human resources management services

Description:

Human resources management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0403

Financial management services

Description:

Financial management services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0404

Communications services

Description:

Communication services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0405

Real property services

Description:

Real property services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0406

Material services

Description:

Material services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0407

Acquisition services

Description:

Acquisition services as authorized by Section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0811

Contracted building cleaning

Description:

Cleaning services for buildings such as offices, institutions, and residences, etc.

0815

Collection agency fees and charges

Description:

Fees and charges paid to collection agencies for mercantile credit reporting and collecting amounts owed to the government.

0816

Service provider fees related to loan administration

0851

Banking services

Description:

All banking and trust company services including fees for processing credit card sales.

0852

Real estate services

Description:

Real estate services such as brokerage charges for buying and selling of properties, renting properties, etc.

0853

Provincial administration of public service and merchant seamen compensation legislation

Description:

Amounts paid to the provincial workmen's compensation boards to cover administrative expenses for handling claims made by federal government employees.

Department(s) specific:

• 014 - Employment and Social Development (Department of)

0854

Motor vehicle licences

Description:

All amounts paid for motor vehicle licences.

0855

Acquisition and contract charges

Description:

Represents the fees associated with acquisitions and or contracts.

0856

Provincial/territorial administrative costs

Description:

Administrative costs paid by the federal government to provinces or territories in accordance with an agreement between the two levels of government.

0859

Other business services not elsewhere specified

Description:

Business services which cannot be classified under any other object code under the object Other services in standard object 04. It includes forestry, agricultural, and surveying and mapping services not classified elsewhere, and services such as court reporting, library, cultural and photography services, storage and warehousing, etc. It excludes printing services as well as printed matter or publications. Notes: 1. Printing or publishing services will be classified in standard object 03, while those for printed matter or publications will be classified in standard object 07.

041

Legal services

0410

Legal services

Description:

Legal services such as legislative services, labour negotiations, patents, copy rights, settlement of estates, drafting of legal documents, etc.

042

Engineering and architectural services

0420

Engineering services not elsewhere specified

Description:

Engineering services acquired that are not classified under any other object.

0421

Architectural services

Description:

Architectural services acquired such as architectural design, control and plans, the construction supervision of buildings, and architecture of naval vessels, etc. Note: this object should be used only for work performed by an architect.

0422

Engineering consultants - Construction

Description:

Engineering consultants or contract workers services related to construction in civil and mechanical engineering, structural engineering, electrical engineering, design services, drafting and engineering construction services.

0423

Engineering consultants - Other

Description:

Engineering consultants or contract workers services acquired that are not related to construction. It includes consultants in chemical engineering, civil and mechanical engineering, metallurgy and structural engineering, rock core drilling and sampling, including borings and soundings. It also includes services for research and development.

0495

Services related to the assessment of potentially contaminated sites

Description:

Activities required in order to determine if contamination exists and if it exceeds an environmental standard. All activities up to the point where the site is classified as a contaminated site should be included as assessment activities. To determine if a site is contaminated it would be necessary to assemble and review all available historical and current information pertaining to the site. Testing, field investigations, in-depth investigations and analysis would be included.

0496

Services related to the remediation of contaminated sites

Description:

Activities related to the development and application of a planned approach that removes, destroys, contains or otherwise reduces the exposure of contaminants to receptors of concern.

0497

Services related to the care and maintenance of contaminated sites

Description:

Services related to ongoing activities at:

• Abandoned or idled properties to maintain the structures and infrastructure necessary to prevent contaminant migration in order to avoid an increase in federal financial liability related to the site
• Properties where the risk to human health and/or the risk of significant engineering failure are imminent and a risk management strategy is being pursued

0498

Services related to the monitoring of previously contaminated sites

Description:

Activities related to monitoring of a previously contaminated site where remediation has been completed or the monitoring of a site when there was no response action triggered during the monitoring phase of the remediation plan and there is no expectation that this will change. Monitoring activities that occur during the remediation phase are considered remediation activities.

043

Scientific and research services

0430

Scientific services

Description:

Services acquired for research and development and for:

1. Earth and space sciences such as: aeronautics, astronomy, geology, geophysics ,oceanography etc.
2. Energy technology such as: chemical fuels, hydropower, nuclear energy, solar energy etc.
3. Physics and chemistry such as: acoustics, atoms and molecules, electricity, mechanics, inorganic chemistry etc.

0431

Scientific consultants

Description:

Consultant or contract workers services acquired through person-based contracts for earth and space sciences, energy technology, and physics and chemistry. It includes services for research and development. Note: 1. A breakdown of these services is included in the description for object 0430.

0492

Research contracts

Description:

Research services acquired in any field, excluding scientific and engineering. It includes an amount paid to a contractor to operate a research and development facility. It includes all costs related to research such as peer review of research results, costs for preparation and submission of research results in professional journals, etc. Note: 1. Services for scientific and engineering research should be included in within the relevant objects under reporting object 042 or 043. 2. Services for communications research should be included in object 0341.

044

Training and educational services

0440

Education - Non-public servants

Description:

Training and educational services of non-public servants for elementary, secondary, university, college, and special education including vocational services. This includes tuition fees and amounts paid to educational institutions for program materials, correspondence or examination fees.

0444

Teachers and instructors on contract

Description:

Fees paid to teachers or instructors hired on a contract basis by educational institutions owned by the government. Note: This object presently includes all expenditures pertaining to teachers at Department of National Defence(DND)schools who are paid through the government pay system.

0445

Tuition fees for courses where employees take training on their own time

Description:

Tuition fees and related allowable expenses paid on behalf of public servants to high schools, community colleges, universities or other institutions for courses or other formal learning activities. This includes courses taken outside the employees' normal working hours where reimbursement of fees has been authorized.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0446

Training consultants

Description:

Services acquired from training consultants, including teachers and instructors on a contract basis by government training institutions for public servants.

0447

Tuition fees and costs of attending courses including seminars not elsewhere specified

Description:

Tuition fees and related costs not elsewhere specified paid on behalf of public servants to high schools, community colleges universities or for attending courses or other formal learning activities including seminars and language courses. Expenditures coded here will normally be for training taken during paid working time. Note: 1. An educational allowance in lieu of salary should be charged to object 0126.

Note(s):

• Refer to 7.4 List of pay entitlement codes

0448

Purchase of training packages and courses

Description:

The purchase of training packages and courses from various institutions or companies for public servants.

045

Health and welfare services

0450

Hospital services

Description:

Private and public hospital patient services including acute, chronic, convalescent, mental and tuberculosis hospital services and ambulatory patient services.

0451

Other health services not elsewhere specified

Description:

Other health services not elsewhere specified such as pharmaceutical services, therapeutic and rehabilitative health services, private duty and hospital nursing services, emergency, health care services, chiropractors, osteopaths and optometrists services, prosthetic services and ergonomic assessments.

0452

Welfare services

Description:

Welfare services purchased from social and related agencies.

0453

Physicians and surgeons

Description:

Services purchased from physicians and surgeons including the services of general practitioners, specialized surgeons and other specialists.

0454

Paramedical personnel

Description:

Emergency services purchased from para-medical personnel.

0455

Dental services

Description:

All services acquired from a dentist, a dental hygienist or an orthodontist.

046

Protection services

0460

Protection services

Description:

Protection services including those provided by Corps of Commissionaires, security guards, alarm systems, etc.

047

Informatics services

0473

Information technology and telecommunications consultants

Description:

Professional contracting and consulting services that support any information technology service (including distributed computing, application and database development and maintenance, production and operations computing, telecommunications, IT security and IT program management services). These services engage suppliers to augment IT staff. Notes: 1. Managed IT services are to be included in object 0812.

0474

Information management services

Description:

Information management services as authorized by section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0475

Information technology services

Description:

Information technology services as authorized by section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0812

Computer services (includes IT solutions/deliverables as well as IT managed services)

Description:

Services acquired from suppliers to provide Information Technology managed solutions, including the use of facilities, management services, shared processing services, disaster recovery services, data entry services, text processing services and any other specialized Information Technology services. Notes: 1. Information Technology professional consulting and contracting services are to be included in object code 0473.

048

Management consulting

0491

Management consulting

Description:

Consulting services for financial management, transportation, economic development, environmental planning, public consultation and other consulting services not specifically mentioned in other objects.

082

Special fees and services

0821

Membership fees

Description:

Membership fees include payments made to an accredited board, an association, a society or similar organization when departmental memberships are in direct support of a government program, or, when membership is a federal statutory requirement for individual employees to carry out the functions of their positions. This object excludes fees for subscriptions (e.g., periodicals or access to electronic media and research data bases) or for advisory and professional services (e.g., services provided to answer specific questions or to address issues and concerns).

Note(s):

• Refer to 7.4 List of pay entitlement codes

0822

Hospitality

Description:

Consists of the provision of meals, beverages or refreshments to non-federal governmental persons in events which are necessary for the effective conduct of government business and for courtesy, diplomacy or protocol purposes. In some circumstances and within restrictions defined in the directive, hospitality can also be provided to federal government persons. Exceptionally, usually in situations involving non-federal government persons, it may also include tickets to cultural or sporting events, tours of the local area or other places of interest, local transportation to and from events as well as other reasonable measures deemed appropriate for reasons of courtesy, diplomacy or protocol. Hospitality does not normally include expenditures for federal government persons or individuals on travel status subject to the National Joint Council Travel Directive; local transportation to and from events or activities for federal employees; rental of facilities and associated costs except in special circumstances for reasons of courtesy, diplomacy or protocol. (e.g. in circumstances where the costs are directly and inherently for hospitality purposes, such as the rental of room to be used only for hosting a lunch); and bottled water or water coolers provided to federal employees on on-going basis above and beyond an event. For additional information, refer to the Directive on Travel, Hospitality, Conference and Event Expenditures published on the Treasury Board website.

0823

Conference fees

Description:

Amounts paid for conference fees. A conference includes a congress, convention, briefing seminar or other formal gathering where participants debate or are informed of the status of a discipline (e.g. sciences, economics, technology, management, etc.) Fees for attending a conference, participating directly in the conference program or representing the department in an official capacity (e.g., exhibitor booth, co-sponsor, etc.) are to be included. Conference fees exclude amounts paid:

1. for attendee fees where the primary purpose is to enable participants to maintain or acquire skills or knowledge which are to be included in object code 0447
2. for travel costs to attend a conference; these costs are to be coded to object codes 0251 to 0265 as appropriate
3. to host a conference (e.g. facility rental hospitality equipment rental). These amounts should be coded to the various economic objects which represent the type of expenditure incurred and
4. retreats and work-planning meetings are not considered as conferences

086

Temporary help services

0813

Temporary help services

Description:

Temporary help services acquired for general office help, secretarial, stenographic, technical or other temporary help, etc.

087

Interpretation and translation services

0493

Interpretation services

Description:

Services for interpretation services.

0494

Translation services

Description:

Services for language translation.

088

Construction services

0881

Construction services

Description:

Includes administration, consulting and construction fees and materials paid directly by the contractor as part of the service contract. These fees can be related to a new construction or renovations to an existing building.

Department(s) specific:

• 127 - Public Works and Government Services (Department of)

089

Other services

0499

Other professional services not elsewhere specified

Description:

All other professional services that are not classified under objects 0351 or 0401 to 0494 inclusive.

0819

Non-professional personal service contracts not elsewhere specified

Description:

Any non-professional services which cannot be classified elsewhere in standard object 04 such as shoe repairs, laundry, dry cleaning, etc.

0890

Other administrative service that is designated by order of the Governor in Council

Description:

Other administrative service that is designated by order of the Governor in Council as authorized by section 29.2 of the Financial Administration Act.

Note(s):

• This object should only have an "I" indicator in the line of coding.

0891

Personal services

Description:

Personal services including amounts paid for funeral services, cemetery charges, tailoring, hair cuts, custodial care, etc.

0892

Recreational services

Description:

Recreational and cultural services and major events including amounts paid for entertaining troops.

0899

Professional and special services - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

05

Rentals

Description:

All expenditures for rentals and lease-purchases of all kinds.

050

Rental of land

0501

Rental of land

Description:

Rental of land without buildings including easements.

051

Rental of buildings

0510

Rental of residential buildings

Description:

Rental of residential buildings. It includes houses, condominiums, apartments, etc.

0511

Rental of office buildings

Description:

Rental of office or administrative buildings.

0512

Rental of industrial and commercial buildings

Description:

Rental of industrial and commercial buildings. It includes warehouses, parking garages, etc.

0513

Rental of institutional buildings

Description:

Rental of institutional buildings such as schools, hospitals, clinics, first-aid stations, etc.

0514

Rental of other buildings

Description:

Rental of any other buildings not classified by objects 0510 to 0513.

052

Rental of informatics equipment

0522

Rental of image/video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Rental of image/video communication equipment (including telepresence/video conferencing equipment, cabling, parts and peripherals). Also includes rentals of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches, etc. It excludes rentals of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by an image/video service provider is to be classified under object 0232.

0582

License/Maintenance fees for client software related to Distributed Computing Environment (DCE)

Description:

License, maintenance/renewal fees for client software related to the Distributed Computing Environment (DCE), including any related royalties that require periodic payments in order to continue their use. Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, email software and DCE related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1284.

0583

License/Maintenance fees for application software (including COTS) and application development and delivery software

Description:

License, maintenance/renewal fees for Application/Database Development and Maintenance (ADDM) software, including any related royalties that require periodic payments in order to continue their use. ADDM Software includes Information Management software, Business Applications that support program, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1285.

0584

License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components

Description:

Maintenance/renewal fees for server operating system software and utilities, including any related royalties and licenses that require periodic payments in order to continue their use. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1286.

0585

License/Maintenance fees for networking software

Description:

License maintenance/renewal fees for networking software, including any related royalties that require periodic payments in order to continue their use. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1287.

0587

Rental of computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)

Description:

Rental of all computer servers (including mainframes) and related components/peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing units, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Rental of DCE related workstations, etc., and associated components are to be included under object 0588; 2. License/maintenance fees of server related computer software are to be included under object 0584.

0588

Rental of computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)

Description:

Rental of all computer equipment and associated components related to the Distributed Computing Environment (DCE), including the rental of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes all related parts and peripherals Notes: 1. Costs for rental of servers (in Production and Operations or Data Centers) and server related components are to be included under object 0587; 2. Costs for rental of DCE related computer software are to be included under object 0582.

0589

Rental of communications/networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Rental of communications/networking equipment and systems (includes analog, digital, combined analog and digital equipment, cabling, parts and peripherals). It excludes equipment provided as component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service is to be classified under object 0230 or 0231, as applicable.

0590

License/Maintenance fees for image/video communications software (includes telepresence/video conferencing software)

Description:

License maintenance/renewal fees for image/video communications software (including telepresence/video conferencing software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video communications software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1291.

053

Rental of machinery, office furniture & fixtures, & other equipment

0533

Rental of machinery, office furniture and fixtures and other equipment

Description:

Rental of all types of equipment, machinery, furniture and fixtures other than informatics equipment. This includes the rental of conveying, elevating and materials handling equipment, construction equipment, maintenance equipment, mechanical and hydraulic power transmission equipment, various machinery, etc.

054

Rental of motor and other vehicles

0540

Rental of motor and other vehicles

Description:

Rental of all types of motor and other vehicles such as automobiles, trucks, etc. Note: Car rentals by employees who are on travel status should be charged to the relevant objects in Standard Object 02.

055

Capital lease - Purchases

0555

Capital lease - Tangible capital assets

Description:

Lease of tangible capital assets where the lease transfers substantially all the benefits and risks of ownership to the Government. Note: This object differs from object 0511 in that the rentals included therein are as a result of an operating lease.

056

Rental of aircraft and ships

0561

Rental of aircraft

Description:

Rental of fixed wing or rotary wing aircraft such as helicopters, passenger aircraft, cargo aircraft, etc.

0566

Rental of ships

Description:

Rental of all types of ships and boats.

057

Rental - Other

0570

Rental - Other

Description:

Other type of rental not classified in objects 0501 to 0566. This includes rentals of engineering works.

059

Reallocation of expenditures under Standard object 05

0599

Rentals - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

06

Repair and maintenance

060

Repair and maintenance - Engineering works

Description:

Repairs and upkeep to engineering works such as marine installations, roads, highways, airports runways, waterworks and sewage systems, etc. Note: 1. The extension, improvement or replacement of engineering works will be coded to objects of standard object 08.

0601

Repair and maintenance - Marine installations

Description:

Repair and maintenance of marine installations, including docks, wharves, piers, breakwaters, dredging and pile-driving, canals, dykes, retaining walls, embankments and riprapping.

0607

Repair and maintenance - Highways, roads and streets

Description:

Repair and maintenance of highways, roads and streets including repairs involving grading, scraping, oiling and filling as well as parking lots, sidewalks and paths.

0608

Repair and maintenance - Runways, landing fields and tarmac

Description:

Repair and maintenance of airfields such as to runways, landing fields and tarmac.

0611

Repair and maintenance - Waterworks and sewage systems

Description:

Repair and maintenance to water works such as water mains and hydrants and sewage systems, pumping systems and water storage tanks.

0619

Repair and maintenance - Electric power installations

Description:

Repair and maintenance to power transmission and distribution lines.

0628

Repair and maintenance - Other engineering works

Description:

Repair and maintenance of other engineering works not specified in objects 0601 to 0619 inclusive. Such works include incinerators, tunnels and subways, mine shafts, swimming pools, tennis courts, and outdoor recreation facilities, railway, telephone or telegraph facilities, fences, snowsheds, signs, guardrails, gas and oil facilities, bridges, culverts, dams, reservoirs, electric power construction, parks, etc.

063

Repair and maintenance - Buildings

Description:

Repairs and upkeep to various types of buildings such as administrative, commercial, institutional, residential, etc. Note: 1. The extension, improvement or replacement of buildings will be coded to objects of standard object 08.

0630

Repair and maintenance - Office buildings

Description:

Repair to office buildings, including post offices and customs buildings.

0634

Repair and maintenance - Commercial buildings

Description:

Repair to commercial buildings. Such buildings include stores, grain elevators, theatres, arenas, amusement and recreational buildings, garages and service stations, laundries, dry cleaning establishments, warehouses, storehouses, refrigerated storage, etc.

0635

Repair and maintenance - Industrial buildings

Description:

Repair to industrial buildings, including factories, plants, workshops, food canneries, smelters, railway stations, mine buildings, and water and fuel stations.

0639

Repair and maintenance - Institutional buildings

Description:

Repair to institutional buildings. Such buildings include churches, courthouses, jails and penitentiaries, libraries, orphanages and homes for the aged, hospitals, sanatoria, clinics, first-aid stations, schools and other educational buildings.

0640

Repair and maintenance - Buildings and/or installations for telecommunications, computers and/or electronic/automated office systems

Description:

Repair and maintenance of buildings, installations and other facilities, which are dedicated to telecommunications, computers or electronic/automated office systems. Such installations include telephone exchanges; broadcasting, radio and television relay and booster stations; data centres; and text/word processing centres. Note: Repair of buildings that are not completely dedicated to telecommunication computers or automated office systems facilities will be classified under the object that describes the type of building e.g. object 0630 should be used for repairs to office buildings.

0645

Repair and maintenance - Other buildings

Description:

Repair to any types of buildings not specified in objects 0630 to 0640 inclusive and object 0646. Such buildings include farm buildings, bunk houses and dormitories, bush depots and camps, aircraft hangars, armouries, barracks and drill halls, passenger terminals such as air, bus, boat, etc. and laboratories.

0646

Repair and maintenance - Residential buildings

Description:

Repair to residential buildings such as houses and apartments. It excludes repairs to barracks. Note: Repairs to barracks should be included in object 0645.

065

Repair and maintenance - Machinery and equipment

Description:

Repairs and maintenance to various types of machinery and equipment.

0655

Repair and maintenance - Processing machinery

Description:

Repair and maintenance of machinery are described in chapters 84 to 85 of the Statistics Canada publication titled Standard Classification of Goods such as ploughs, barrows, manure spreaders, etc. It includes agricultural and implements machinery and machinery used for mining, oil and gas construction, machine tools, printings, boilers, engines, generators, conveying and elevating equipment, etc.

0656

Repair and maintenance - Heating, air-conditioning and refrigeration equipment

Description:

Repair and maintenance of equipment classified in chapter 84 of the Statistics Canada publication on the Standard Classification of Goods for heating, air-conditioning, and refrigeration equipment.

0658

Repair and maintenance - Electric lighting, distribution and control equipment

Description:

Repair and maintenance of equipment described in chapters 85 and 94 of the Statistics Canada publication on the Standard Classification of Goods for electric lighting, distribution, and control equipment.

0660

Repair and maintenance - Measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories

Description:

Repair and maintenance to measuring, controlling, laboratory, medical and optical instruments, apparatus and accessories excluding X-ray equipment. The type of equipment is classified in chapter 90 of the Statistics Canada on the Standard Classification of Goods. Note: X-ray equipment should be included in object 0665.

0664

Repair and maintenance - Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Repair and maintenance of communications/networking equipment and systems (includes analog, digital, combined analog and digital equipment, cabling, parts and peripherals). It excludes equipment provided as a component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service is to be classified under object code 0230 or 0231, as applicable.

0665

Repair and maintenance - Other equipment

Description:

Repair and maintenance of equipment not specified in object codes 0656 to 0660 inclusive, and which are classified in various chapters of the Statistics Canada publication on the Standard Classification of Goods. It includes service industry equipment, vending machines, lawn mowers, and X-ray and related equipment, safety and sanitation equipment, alarm and signal systems, other electric equipment and appliances, and office, household and special purpose furniture and fixtures.

0668

Repair and maintenance - Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Repair and maintenance of image/video communication equipment (including telepresence/video conferencing equipment, cabling, parts and peripherals, as well as the repair and maintenance of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches etc.). It excludes repair and maintenance of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by an image/video service provider is to be classified under object 0232.

0671

Repair and maintenance - Other office equipment

Description:

Repair and maintenance of office equipment such as electronic accounting machines, calculators, word processors, typewriters, composing, micrographics, reproducing machines and photocopiers. Also included is the repair and maintenance of all office machines and equipment not elsewhere classified. Such non-electronic or non-automated equipment includes adding machines, calculators, cash registers, Dictaphones, tape recorders and reproducing machines. It excludes the repair of office furniture and fixtures. Note: The repair of office furniture and fixtures should be included in object 0665.

0672

Repair and maintenance - Computer equipment related to production and operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)

Description:

Repair and maintenance of all Computer Servers (including mainframes) and related components/peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices, as well as all related parts and/or components. Notes: 1. Repair and maintenance of DCE related workstations, etc., and associated components are to be included under object code 0673; 2. License/maintenance fees of server related computer software are to be included under object code 0584.

0673

Repair and maintenance - Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)

Description:

Repair and maintenance of all Computers Equipment and associated components related to the Distributed Computing Environment (DCE), including the repair and maintenance of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations. Includes repair and maintenance of all related parts and peripherals Notes: 1. Costs for the repair and maintenance of servers (in Production and Operations or Data Centers) and server related components are to be included under object code 0672; 2. License/maintenance fees of DCE related computer software are to be included under object code 0582.

0675

Repair and maintenance - Ships and boats

Description:

Repair and maintenance of ships and boats classified in chapter 89 of the Statistics Canada publication on the Standard Classification of Goods such as cargo ships, warships, passenger ships, ferries, marine engines, etc.

0676

Repair and maintenance - Aircraft

Description:

Repair and maintenance of aircraft classified in chapter 88 of the Statistics Canada publication on the Standard Classification of Goods such as fixed wing or rotary wing aircraft, engines, equipment, etc.

0681

Repair and maintenance - Road motor vehicles - Military

Description:

Repair and maintenance of military road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as trucks, trailers, etc.

Department(s) specific:

• 018 - National Defence (Department of)

0682

Repair and maintenance - Road motor vehicles - Non-military

Description:

Repair and maintenance of road motor vehicles classified in chapter 87 of the Statistics Canada publication on the Standard Classification of Goods such as passenger automobiles, buses, trucks trailers, engines, etc.

0683

Repair and maintenance - Miscellaneous vehicles

Description:

Repair and maintenance of other vehicles not specified in object codes 0681 and 0682. It includes railway rolling stock, bicycles, agricultural tractors, etc. The types of miscellaneous vehicles are classified in chapters 84, 86, 87 and 89 of the Statistics Canada publication on the Standard Classification of Goods.

069

Repair and maintenance - Reallocation of expenditures under standard object 06

0699

Repair and maintenance - Purchased repair and maintenance - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

07

Utilities (standard object 07)

070

Utility services

Description:

Utility services may be provided by the public sector or the private sector and includes the supplying of electrical energy, natural gas, sewer, water, waste disposal and other similar utility services.

0701

Electricity

Description:

Expenditures related to the supply of electrical power.

0702

Natural gas

Description:

Expenditures related to the supply of natural gas.

0703

Sewer and water

Description:

Expenditures related to the provision of sewer services and the supply of potable water.

0705

Waste disposal

Description:

Expenditures related to the collection and disposal of waste (e.g. garbage, rubbish, trash, recyclable materials, etc.)

0709

Other utility services

Description:

Other utility services, not specified in object codes 0701 to 0703, and 0705 (e.g. steam heat, municipal snow removal, etc.)

079

Reallocation of expenditures under standard object 07

1199

Utilities, materials and supplies - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

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

Description:

Various live animals as well as the food they eat, such as seeds, grains, and food by products are to be included here. These are described in chapters 01, 12 and 23 of the Statistics Canada publication on the Standard Classification of Goods.

1112

Meat, fish and their preparations

Description:

Meat from various animals as well as fish, crustaceans, and preparations related thereto are to be included as described in chapters 02, 03 and 16 of the Statistics Canada publication on the Standard Classification of Goods.

1113

Dairy products and other animal products

Description:

This includes milk, cream, butter, cheeses, honey and eggs included in chapter 4 of the Statistics Canada publication on the Standard Classification of Goods.

1114

Vegetables and fruits, edible products, fats and preparations

Description:

All types of vegetables, fruits, nuts, animal or vegetable fats and oils and preparations of vegetables, fruits or nuts are included in this object and in chapters 07, 08, 15 and 20 of the Statistics Canada publication on the Standard Classification of Goods.

1115

Miscellaneous food, food materials and food preparations

Description:

All miscellaneous foods, food materials, food preparations, sugar and sugar preparations classified in chapters 05, 10, 11, 12, 13, 14, 17, 18, 19, and 21 of the Statistics Canada publication in the Standard Classification of Goods. It includes soups, infant foods, baking powder, pectin, coffee and tea substitutes, food seasonings, sugar, cocoa, coffee, tea, and spices, other cereals and their preparations, vegetables, etc.

1116

Beverages and tobacco

Description:

All beverages and tobacco classified in chapters 9, 22, and 24 of the Statistics Canada publication in the Standard Classification of Goods. It includes the situation where bottled water is provided for Health and Safety reasons.

112

Mineral products

1121

Salt, sulphur, ores, earth and stone

Description:

All mineral products included in chapters 25 and 26 of the Statistics Canada publication in the Standard Classification of Goods, such as salt, sulphur, earth and stone, plastering materials, lime and cement, ores, slag and ash.

1122

Gasoline

Description:

All gasoline products classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation and motor gasoline.

1123

Aviation fuel

Description:

All aviation fuel classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes aviation turbine fuel.

1124

Diesel fuel

Description:

All diesel and related fuels classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes diesel oil, kerosene and stove oil (fuel oil no. 1).

1125

Light fuel oil

Description:

All light fuel oil classified in part of heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes furnace or heating oil (fuel no. 2) and light fuel oil (fuel oil no. 3).

1126

Heavy fuel oil

Description:

All fuel oil classified in heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods, other than those covered under object codes 1123, 1124 and 1125. It includes heavy fuel oil, and fuel oil not elsewhere specified.

1127

Lubricating fuel and greases

Description:

All lubricating oils and greases classified under heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes lubricating oils and lubricating greases.

1128

Other mineral fuels, oils and products

Description:

All petroleum and coal products except for fuel oil, gasoline, and lubricating oils and greases. It specifically includes all products classified in all sections other than heading 10 of chapter 27 of the Statistics Canada publication in the Standard Classification of Goods. It includes crude petroleum, coke of petroleum and coal, coal refined and manufactured gas (such as natural or propane gas), and other petroleum and coal products except those included in chemical products.

113

Chemical products

1130

Inorganic and organic chemicals, including plastics, rubber and products, and excluding tires and tubes

Description:

Expenditures for inorganic and organic chemicals and related products as well as plastics and rubber articles classified in chapters 28, 29, 39 and 40 of the Statistics Canada publication in the Standard Classification of Goods.

1132

Pharmaceutical and other medicinal products

Description:

Expenditures for medicament and pharmaceutical products. These are classified in chapters 29 and 30 of the Statistics Canada publication in the Standard Classification of Goods.

1133

Explosives, fireworks, and pyrotechnic products, etc.

Description:

Propellant powders, prepared explosives, safety fuses and matches as described in chapter 36 of the Statistics Canada publication in the Standard Classification of Goods.

1134

Photographic or cinematography goods

Description:

Photographic film and supplies classified in chapter 37 of the Statistics Canada publication in the Standard Classification of Goods such as photographic films, and photographic paper.

1139

Miscellaneous chemical products

Description:

All other chemical products not included in object codes 1130 to 1134. These materials are classified in chapters 31 to 35 and 38 of the Statistics Canada publication in the Standard Classification of Goods and includes fertilizers, dyes, soaps, perfumes, glues, paints and other chemical products.

114

Wood, paper and wood products

1141

Wood and articles of wood

Description:

All wood fabricated materials classified in chapters 44 to 47 of the Statistics Canada publication in the Standard Classification of Goods. It includes wood, pulp and articles of wood (e.g. cabinets, flooring, logs), charcoal, cork and articles of cork, straw, esparto and other plaiting materials.

1142

Paper and paperboard

Description:

Expenditures for paper and paperboard classified in chapter 48 of the Statistics Canada publication in the Standard Classification of Goods including facial tissue, napkins, toilet paper, sanitary towels, tampons disposable diapers, etc.

1143

Printed matter, including books, newspapers, pictures, manuscripts and forms

Description:

Printed matter products are described in chapter 49 of the Statistics Canada publication titled Standard Classification of Goods such as subscriptions, newspapers, magazines, periodicals, books, pamphlets, maps, advertising matter and other printed matter. It includes textbooks, photographs, picture cards, printed music, bank notes, bonds, printed envelopes, accounting record books, labels, blueprints, plans, printed forms, transparencies, CD ROM disks, etc. Note: Printing services including duplicating and photocopying should be included in object 0321.

115

Personal goods

1151

Uniforms

Description:

All uniforms are described in chapters 61 or 62 of the Statistics Canada publication titled Standard Classification of Goods. It includes military and non-military uniforms, nurses' uniforms, athletic uniforms and ritual uniforms.

1152

Other clothing

Description:

All clothing other than uniforms are described in chapters 61 to 63 of the Statistics Canada publication titled Standard Classification of Goods. It includes underwear, sleepwear, outerwear, hosiery, headwear, fur goods, safety clothing, etc.

1153

Footwear

Description:

Expenditures for footwear and parts thereof are described in chapter 64 of the Statistics Canada publication titled Standard Classification of Goods included in personal goods

1159

Miscellaneous textiles, headgear, umbrellas, etc.

Description:

All items are described in chapters 50 to 60, 65, 66 and 67 of the Statistics Canada publication titled Standard Classification of Goods. This includes silk, wool, cotton, carpets, various fabrics, hats and other headgear, umbrellas as well as prepared articles using human hair.

116

Metals and metal products

1160

Ferrous metals

Description:

Iron and steel and articles of iron and steel are described in chapters 72 and 73 of the Statistics Canada publication titled Standard Classification of Goods.

1161

Non-ferrous metals

Description:

Expenditures for copper, nickel, aluminum, lead, zinc, tin and other base metal articles are described in chapters 74 to 82 of the Statistics Canada publication titled Standard Classification of Goods.

1163

Cutlery

Description:

Costs for knives and cutting blades, plates, spoons are described in chapter 82 of the Statistics Canada publication titled Standard Classification of Goods. Tools and implements should be included in object code 1212.

1164

Miscellaneous metal products

Description:

Expenditures for miscellaneous metal products classified in chapter 83 of the Statistics Canada publication in the Standard Classification of Goods. It includes filing cabinets, locks, safes, etc.

117

Miscellaneous goods and products

1171

Medical supplies, instruments, and apparatus

Description:

Expenditures for medical supplies, ophthalmic goods, and orthopaedic appliances. These are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods.

1172

Office and stationers supplies

Description:

Expenditures for stationery and office supplies and artists' materials. These are described in various chapters of the Statistics Canada publication titled Standard Classification of Goods.

1173

House furnishing, excluding furniture

Description:

All house furnishings are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as floor coverings, curtains, bedding, towels, etc. Note: Does not include furniture which is to be included in objects 1231 or 1246.

1174

Horticultural products

Description:

Includes live plants and trees, cut flowers and ornamental foliage classified in chapter 6 of the Statistics Canada publication in the Standard Classification of Goods.

1175

Precious metals and stones and its products

Description:

Expenditures for precious and semi-precious stones, precious metals and articles thereof classified in chapter 71 of the Statistics Canada publication in the Standard Classification of Goods.

1176

Glass or glass products

Description:

Expenditures for glass and glass products classified in chapter 70 of the Statistics Canada publication in the Standard Classification of Goods.

1179

Miscellaneous manufactured articles

Description:

Miscellaneous products and goods that cannot be classified to any other object in standard object 07. It includes all products described in chapters 91, 92, 95, 96 and 97 of the Statistics Canada publication titled Standard Classification of Goods such as clocks and watches, toys, games and sports requisites, musical instruments, and miscellaneous products and all other goods. Musical instruments include pianos, organs and all types of wind, string, percussion and electronic instruments. Miscellaneous products include non-printed signs and advertising displays such as electric signs, morticians goods, buttons and needles, artificial and ornamental flowers, wreaths, Christmas tree decorations, identification plates and badges, decorations and medals, pyrotechnic articles and fireworks (excluding military), candles, historical artifacts, works of art and collector's items, etc. Notes: 1. Object 1179 is considered as the residual code for all products and goods. Goods that cannot be classified elsewhere are not to be classified under object 3259. 2. Acquisition of products or goods that are purchased as part of the acquisition of buildings works machinery or equipment will be coded under the appropriate object under "other" object in standard objects 08 or 09.

118

Purchased intangible assets

1181

Purchased intangibles assets

Description:

Expenditures for purchased intangibles such as intellectual property including patents, trademarks, copyrights, and plant-breeding rights, licenses and permits, broadcasting rights or licences, airway route or landing rights; import quotas or licenses

12

Acquisition of machinery and equipment, including parts and consumable tools (standard object 09)

Description:

Note: The determination of whether the acquisitions are to be capitalized will comply with the Treasury Board Accounting Standard 3.1 - Capital Assets and will be reported using the appropriate financial reporting accounts.

121

Acquisition of machinery and machinery parts

1211

Special industry machinery

Description:

Costs for special industry machinery are described in the relevant areas of chapters 84 and 85 of the Statistics Canada publication titled Standard Classification of Goods. These include nuclear reactors, boilers, turbines, engines, furnaces, refrigerators as well as other electrical machines. It excludes any amount shown in object codes 1219 to 1249.

1212

Tools and implements

Description:

Hand tools including spades, shovels, axes, shears, saws, files, vices, scissors and razors as described in chapter 82 of the Statistics Canada publication titled Standard Classification of Objects. Does not include electrical tools/appliances which should be coded under economic object 1242.

1219

Other machinery and parts

Description:

Expenditures for any machinery not included in object code 1211, including general purpose industrial, and conveying, elevating and material handling equipment. These expenditures are described in the relevant areas of chapter 84 of the Statistics Canada publication titled Standard Classification of Goods.

122

Acquisition of informatics equipment and parts

Description:

Acquisition of informatics equipment and parts that are listed in chapters 84 and 85 of the Standard Classification of Goods.

1223

Image/Video communications equipment (includes telepresence/video conferencing equipment, cabling, parts and peripherals)

Description:

Acquisition of image/video communication equipment (including telepresence/video conferencing equipment, cabling, parts and peripherals). Also includes acquisition of optical character readers associated with communications systems, television, and other video communications equipment and facsimile, facsimile-image transfer switches, etc. It excludes acquisition of equipment provided as part of a service supplied by telecommunications common carriers or other telecommunications service providers. Notes: 1. Equipment provided by an image/video service provider is to be classified under object code 0232.

1282

Computer equipment related to Production and Operations (P&O) environment - All servers, storage, printers, etc. (includes all related parts and peripherals)

Description:

Acquisition of all computer servers (including mainframes) and related components/peripherals associated with the Production and Operations (P&O) or Data Center Environment. This includes central processing unit, peripherals, printers, data entry, data capture or storage devices. Includes all related parts and/or components. Notes: 1. Acquisition of DCE related workstations, etc., and associated components are to be included under object code 1283. License/maintenance fees of server related computer software are to be included under object code 0584.

1283

Computer equipment related to Distributed Computing Environment (DCE) - Desktop/personal/portable (includes all related parts and peripherals)

Description:

Acquisition of all computer equipment and associated components related to the Distributed Computing Environment (DCE), including the acquisition of desktops, personal computers, mobile/portable workstations, hand-held computing devices and special function or high-end workstations, as well as acquisition of all related parts and peripherals Notes: 1. Acquisition of servers (in Production and Operations or Data Centers) and server related components are to be included under object code 1282; 2. Acquisition of DCE related computer software is to be included under object code 1284.

1284

Client software related to Distributed Computing Environment (DCE)

Description:

Acquisition of client software related to the Distributed Computing Environment (DCE). Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, email software and DCE related security software. Also includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0582.

1285

Application software (including COTS) and application development and delivery software

Description:

Acquisition of Application/Database Development and Maintenance (ADDM) Software. ADDM software includes Information Management software, Business Applications that support programs, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software and ADDM related security software. Also includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0583.

1286

Operating system and utility software related to servers, storage, peripherals and components

Description:

Acquisition of server operating system and utility software. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0584.

1287

Networking software

Description:

Acquisition of networking software. Networking software includes all software that supports data networking, voice networking, image and video communications, call centre infrastructure as well as inter and intra network software and network related security software. Also includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0585.

1289

Communications/Networking equipment (includes analog, digital and combined analog/digital equipment, cabling, parts and peripherals)

Description:

Acquisition of communications/networking equipment and systems (includes analog, digital, combined analog and digital equipment, cabling, parts and peripherals). It excludes equipment provided as a component of a service supplied by telecommunications service providers, including common carriers. Notes: 1. Equipment provided by telecommunications service providers as part of a service is to be classified under object code 0230 or 0231, as applicable.

1291

Image/Video communications software (includes telepresence/video conferencing software)

Description:

Acquisition of image/video communications software (including telepresence/video conferencing software), as well as any related royalties that require periodic payments in order to continue their use. Image/Video Communications Software also includes all software that supports optical character recognition associated with communications systems, television, and other video communications, facsimile, facsimile-image transfer and related security software. Includes initial acquisition costs (e.g. licensing fees) as well as one-time fees relating to additional functionality or new releases of software. Excludes annual maintenance fees. Notes: 1. Annual maintenance fees are to be classified under object code 0590.

123

Acquisition of office equipment and furniture including parts

1231

Office furniture and furnishings, including parts

Description:

Acquisition of office furniture and furnishings described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, such as desks, records equipment, bookcases, etc.

1239

Other office equipment and parts

Description:

Parts, consumables and small items, for electronic/non-electronic, and automated/non-automated office systems equipment. It includes photocopiers, calculators, paper shredders, binding machines, cash registers, etc.

124

Acquisition of equipment and furniture including parts

1241

Plumbing equipment and fittings, including parts

Description:

Expenditures for plumbing equipment and fittings are described in the relevant parts of chapters 39, 73, 74, 78, 82 and 84 of the Statistics Canada publication titled Standard Classification of Goods.

1242

Electric lighting, distribution and control equipment and Parts

Description:

Expenditures for electric lighting, distribution and control equipment are described in the relevant areas of chapters 85 and 94 of the Statistics Canada publication titled Standard Classification of Goods.

1243

Measuring, controlling, laboratory, medical and optical equipment and parts

Description:

Expenditures for measuring, controlling, laboratory, medical and optical instruments are described in chapter 90 of the Statistics Canada publication titled Standard Classification of Goods.

1244

Radar equipment and parts

Description:

Radar apparatus and parts for aircraft, ships and other. This includes navigational, defence and civilian applications. These items are listed in the relevant area of chapter 85 of the Statistics Canada publication titled Standard Classification of Goods.

1245

Safety and sanitation equipment and parts

Description:

Expenditures for safety and sanitation equipment and alarm and signal systems.

1246

Other furniture and fixtures including parts

Description:

Acquisition of furniture and fixtures are described in chapter 94 of the Statistics Canada publication titled Standard Classification of Goods, other than office furniture and furnishings. It includes household furniture, special purpose furniture, hotel and restaurant fixtures, shelving, lockers, etc.

1249

Other equipment and Parts

Description:

Acquisition of any equipment not included in object codes 1241 to 1246. Such equipment is classified in chapter 85, and other chapters of the Statistics Canada publication titled Standard Classification of Goods. It includes X-ray and related equipment, heating, air conditioning and refrigeration equipment, electric equipment and appliances, brooms, brushes, non-electric cleaning equipment, cooking equipment for food, lawn mowers, and service industry equipment.

125

Acquisition of aircraft and ships, including parts

1250

Aircraft

Description:

Expenditures for aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods.

1251

Aircraft parts

Description:

Parts such as propellers, rotors, undercarriages, etc. forming aircraft are described in chapter 88 of the Statistics Canada publication titled Standard Classification of Goods.

1252

Mobile service system

Description:

Acquisition of the Space Station Mobile Servicing System by the Canadian Space Agency.

1253

Satellite and spacecraft acquisition and parts

Description:

Construction of satellite by the Canadian Space Agency.

1256

Ships and boats

Description:

Expenditures for ships and boats are described in chapter 89 of the Statistics Canada publication titled Standard Classification of Goods.

1257

Ships and boats Parts

Description:

Expenditures for parts applicable to ships and boats classified in class 89.

126

Acquisition of other vehicles and parts

1261

Road motor vehicles

Description:

Expenditures for road motor vehicles for military and non-military purposes are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods.

1263

Road motor vehicles parts

Description:

Parts and consumables are described in chapter 87 of the Statistics Canada publication titled Standard Classification of Goods for military and non-military road motor vehicles such as parts for passenger automobiles, buses, trucks, trailers, motorcycles, etc. It excludes tires and tubes. Note: 1. Tubes and tires should be included in object 1267.

1264

Other vehicles

Description:

Acquisition of vehicles not specifically included in object code 1261. Such vehicles are classified in chapters 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods. It includes railway rolling stock, bicycles, agricultural tractors, etc.

1267

Miscellaneous vehicles parts, including tires and tubes

Description:

Parts and consumables for vehicles that are not included in object codes 1261 to 1264. It includes parts classified in chapters 40, 86 and 87 of the Statistics Canada publication titled Standard Classification of Goods, such as those for railway rolling stock, bicycles, agricultural tractors, rubber tires and tubes, etc.

127

Arms and ammunition

1271

Weapons (including parts)

Description:

Expenditures for weapons for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods, including all related acquisition costs (such as licenses).

1273

Ammunition

Description:

Expenditures for ammunition for defence purposes are classified in chapter 93 of the Statistics Canada publication titled Standard Classification of Goods.

129

Reallocation of expenditures under standard object 09

1299

Acquisition of machinery and equipment - Reallocation of capital expenditures

Description:

For each standard object (01 to 09, 12), a generic object code has been created to reallocate the capital expenditures that were initially expensed when using the indirect method and to transfer the construction costs at month end to the work in progress asset account.

13

Acquisition of land, buildings and works (standard object 08)

Description:

Notes: 1. Sub-category 13 for Acquisition of land, buildings and works corresponds to all objects previously in standard object 08. This sub-category will continue to be aligned to standard object 08. Within the sub-category there are 4 objects that correspond with the previous ones. No change has been made to these objects other than to change their first 2 digits from "08" to "13". 2. Amounts for the construction of land, buildings and works should no longer be included in standard object 08 respectively unless the assets concerned are acquired in their entirety. Amounts for own account construction where assets are being constructed by a department using its own labour, materials, hired professional services, etc. should be charged to the pertinent object in sub-categories 01 to 12 which describes the pertinent type of service or good purchased as part of constructing the asset.

130

Acquisition of land

1301

Acquisition of land

Description:

Expenditures for acquisition of land.

Date modified:

2025-01-28