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

0113

Other salaries and wages

310

Interest on unmatured debt of Canada

0114

Royal Canadian Mounted Police (RCMP) members - Overtime

3101

Marketable bonds payable in Canadian currency

0115

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

3102

Canada Savings Bonds (CSB)

0116

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

3103

Special nonmarketable securities

0117

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

3104

Treasury bills

0118

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

3105

Marketable bonds payable in foreign currencies

0119

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

3106

Notes and loans payable in foreign currencies

0128

Royal Canadian Mounted Police (RCMP) - Bilingual bonus

3107

Canada bills payable in foreign currency

0129

Compensation for employees, former employees and estates of deceased employees impacted by the Phoenix pay system ^{Note 3}

012

Allowances and other benefits

3111

Interest on superannuation and other pension accounts

0120

Civilian - Allowances to compensate employees for certain expenses ^{Note 3}

3112

Interest on the Employment Insurance Account

0121

Civilian - Compensation for additional or specific duties performed ^{Note 3}

3113

Interest on the Canada Pension Plan Account

0122

Civilian - Pay equity allowances ^{Note 3}

3114

Interest on other liabilities

0123

Civilian - Pay equity interest ^{Note 3}

0124

Civilian - Foreign service allowance

312

Interest on other accounts

3121

Interest on Special Drawing Rights and other foreign exchange accounts

0125

Civilian - Isolated post allowance ^{Note 3}

0127

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

3131

Amortized Bond discounts and premiums

0165

Employer contribution to the Canadian Forces Superannuation Account - Actuarial deficiency

321

Deficits and write - offs to losses

3213

Losses of money

0166

Employer contribution to Canadian Forces Supplementary Death Benefit under Part II

3214

Deficits and write-offs not elsewhere specified

0167

Employer contribution to Retirement Compensation Arrangements Account

3215

Deletion and write-offs of loans, investments and advances

0168

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

3216

Loss on foreign currency transactions

0169

Employer contribution to Employment Insurance

3217

Forgiveness of loans, investments, and advances

0170

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

0172

Employer contribution to Canada and Quebec pension plans

3239

Transfers to non-budgetary funds and accounts

0173

Employer contribution to other pension programs including Judges Act

0210

Transportation of things not elsewhere specified

0230

Voice communications services

34

Other expenditures From Internal Sources or for Accounting Purposes (Standard Object 12)

342

Amounts paid between or within departments for administrative overhead, or other charges

0231

Data communications services

3421

General administrative services charged by other departments or by other programs within a department

0232

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

3422

Suspense account (debit) - Other government departments

3424

Suspense activity allocation

025

Travel - Public Servants

0251

Public servant travel - Operational activities

3425

Reallocation of expenditures/costs within a department

0252

Public servant travel - Key stakeholders

3427

Reallocation of costs under shared cost programs

0253

Public servant travel - Internal governance

3428

Payments in lieu of taxes paid to Public Works and Government Services Canada (PWGSC)

0254

Public servant travel - Training

3429

Other

0255

Public servant travel - Other travel

343

Amounts charged to revolving funds by departments or agencies

3431

Overhead or other amounts charged directly to revolving funds by departments or agencies ^{Note 1}

026

Travel - Non-public servants

0261

Non-public servant travel - Operational activities

3432

Interest charged to revolving funds by department of finance ^{Note 1}

0262

Non-public servant travel - Key stakeholders

3433

Reallocation of expenditures/costs within revolving funds ^{Note 1}

0263

Non-public servant travel - Internal governance

3439

Other ^{Note 1}

0264

Non-public servant travel - Training

3451

Amortization expenses

0352

Public relations services

371

Recoveries of expenditures between programs or departments

036

Subscriptions and data access services

3711

Overhead or other amounts recovered by departments and agencies from revolving funds ^{Note 1}

0361

Electronic subscriptions and electronic publications

3712

Amounts recovered for general administrative services by other departments or by other programs within a department ^{Note 1}

0362

Data and database access services

3721

Recovery of expenses through recognizing revenue from restricted specified purpose accounts ^{Note 1}

0402

Human resources management services ^{Note 1}

0403

Financial management services ^{Note 1}