7.2 Object codes: Assets, liabilities and other transactions—Summary for 2023 to 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: Assets, liabilities and other transactions—Detailed for 2023 to 2024

C

Objects for Assets, Liabilities and Other transactions

5

Assets

50

Loans, investments, and advances

501

Loans

5010

Acquisition of loans with cash

5011

Acquisition of loans with other assets

5013

Loans to appropriation-dependent Crown corporations

5015

Settlement of loans with cash

5016

Settlement of loans with other assets

5018

Repayment of loans from appropriation-dependent Crown corporations

5020

Foreign currency translation of loans

5021

Write-off of loans

5029

Other adjustments to Loans

503

Advances

5030

Acquisition of other advances with cash

5031

Acquisition of other advances with other assets

5032

Acquisition of travel advances

5033

Advances to consolidated specified purpose accounts

5035

Settlement of other advances with cash

5036

Settlement of other advances with other assets

5038

Repayment of advances from consolidated specified purpose accounts

5040

Foreign currency translation of advances

5041

Write-off of advances

5043

Recoverable advances to employees

5044

Recoverable advances to bargaining agents

5049

Other adjustments to Advances ^{Note 3}

505

Investments

5050

Acquisition of investments with cash

5051

Acquisition of investments through capitalization of financial claims

5052

Acquisition of investments with other assets

5053

Investments in consolidated specified purpose accounts

5054

Investments in appropriation-dependent Crown corporations

5055

Disposal of investments for cash

5056

Disposal of investments for other assets

5057

Repayment of investments from appropriation-dependent Crown corporations

5058

Repayment of investments by consolidated specified purpose accounts

5060

Foreign currency translation of investments

5061

Write-off of investments

5069

Other adjustments to Investments

507

Investments of the Canada Pension Plan Investment Fund

5070

Acquisition of investments with cash

5071

Transfers from the Canada Pension Plan accounts

5075

Disposal of investments with cash

5079

Other adjustments to Investments

51

Foreign exchange accounts

511

International Monetary Fund and Special Drawing Rights transactions

5100

Acquisition of claims with cash

5101

Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes

5111

Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes

5121

Issues of notes payable to the International Monetary Fund (IMF)

5123

Redemption of notes payable to the International Monetary Fund (IMF)

5130

Maintenance of value adjustments

5131

Year end valuation adjustment

5159

Other adjustments

516

Exchange Fund Account - Advances (restricted claims)

5160

Advances provided to the Exchange Fund Account

5161

Settlements of advances

5163

Year-end valuation adjustment

5169

Other adjustments

517

Derivative Assets

5170

Derivatives

52

Cash accounts

529

Cash account

5299

Net Increase or Decrease in Cash account

53

Accounts receivable

539

Accounts receivable

5390

Write-Off of Phoenix salary overpayments

5399

Net Increase or Decrease in Accounts receivable

6

Liabilities

60

Specified purpose accounts (SPAs)

601

Pension insurance and social security accounts

6001

Contributions by current employees or participants

6002

Contributions by current employees - Public Service corporations

6003

Contributions by government employees for past services or in arrears

6004

Contributions by Public Service corporations employees for past service or in arrears

6005

Contributions by retired employees

6012

Contributions by government - As employer

6013

Contributions by Public Service corporations as employer

6017

Death benefit general contributions

6018

Death benefit single contributions

6020

Actuarial adjustments

6022

Transfers from other pension funds

6023

Refundable tax recovered from the Canada Revenue Agency

6025

Return on investment

6027

Interest credited to the account

6029

Other receipts

6030

Payment of benefits

6034

Payment of minimum benefits

6035

Pension division payments

6037

Return of contributions - Government employees ^{Note 3}

6038

Return of contributions - Public Service corporation employees

6039

Return of contributions – Parliamentarians

6045

Transfers to other pension funds

6046

Refundable tax remitted to the Canada Revenue Agency

6047

Withdrawal of surplus

6051

Operating expenses

6053

Transfer to Pension Investment Board

6056

Transfer from Pension Investment Board

6058

Pension transfer value payments

6059

Other payments

606

Provincial tax collection agreements

6060

Estimated collections of taxes

6063

Installment payments to provinces for taxes

607

Crown corporations deposits

6079

Net Increases or Decreases in Crown corporations deposits

608

Other deposits and trust funds

6081

Deposits received

6082

Interest received

6083

Transfers from budgetary expenditures

6084

Deposit of securities held in trust

6085

Refunds

6086

Payments made in accordance with authorities

6087

Return of securities held in trust

6089

Other adjustments

609

Miscellaneous accounts

6099

Net increases or decreases in other specified purpose accounts

61

Unmatured debt transactions

611

Unmatured debt payable

6111

Issue of debt

6115

Redemption of unmatured debt

6116

Transfers to matured debt (on retirement of debt)

6117

Revaluation of unmatured debt

6118

Unmatured debt payable - Exchange Rate Changes

6119

Other adjustments

62

Transactions relating to other liabilities

621

Interest due on unmatured debt (including compound interest on Canada Savings Bonds)

6211

Interest charges accrued

6212

Interest due

6213

Payments to claimants

622

Matured debt

6221

Transfers from unmatured debt

6222

Redemption of debts

6225

Write-off of Matured debt (Transfer to Revenue)

6227

Matured debt Revaluation

627

Derivative Liabilities

6270

Issue of Derivatives

6271

Adjustments to Derivatives

6272

Settlement of Derivatives

629

Miscellaneous

6299

Net increase or decrease in other liability

7

Other

70

Other accounts/transactions

702

Allowance for valuation of assets and liabilities

7021

Allowance for valuation of financial claims (incl. allowance for doubtful accounts)

7022

Allowance for statutory accounts payable

7023

Allowance for employee benefits

7024

Allowance for accounts receivable not expected to be collected

7029

Other allowances

703

Unamortized deficiencies on superannuation accounts

7031

Increase to reflect actuarial deficiencies recorded

7032

Decrease resulting from amortization of actuarial deficiencies

704

Unamortized Discount on Treasury bills

7041

Increase to Reflect Discount on New Treasury bills

7042

Decrease Resulting from Amortization of Discount on Treasury bills

706

Accumulated amortization

7061

Accumulated amortization

707

Asset Retirement Obligations

7071

Asset Retirement Obligation incurred in the current period

7072

Change in previously reported Asset Retirement Obligation

7073

Change in the carrying amount of an asset retirement obligation due to accretion

709

Other transactions

7099

Net Increase or Decrease in Other transactions

8

Accumulated deficit

80

Unrestricted amounts

801

Unrestricted amounts in the Accumulated deficit

8011

Increases

8012

Decreases

802

Year - end closing of departmental accounts

8021

Closing of control accounts

8022

Closing of revenue and expense accounts

81

Consolidated specific purpose accounts

810

Consolidation of specified purpose accounts

8103

Other adjustments

811

Employment Insurance Account

8110

Contributions by employees, their employers and other participants

8114

Return on investment

8116

Other receipts

8117

Payment of benefits

8120

Operating expenses

8122

Other payments and Adjustments

815

Crop reinsurance fund

8150

Receipts from provinces

8151

Interest-free advances from the Government of Canada

8153

Payments to provinces

8154

Repayment of advances to the Government of Canada

816

Agricultural Commodities Stabilization Account

8161

Receipts from participating provinces and producers

8167

Payments to participating producers

817

Goods and services tax (GST) refundable advance accounts on purchases

8171

Payment of GST on purchases

8172

Payment of QST on purchases

8173

Reimbursement of QST by Revenu Québec

818

Seized Property Proceeds Account

8181

Proceeds from forfeited assets and fines

8184

Payments of operating and other expenses

8186

Payment of claims against the Crown and other expenses to outside parties

8187

Payment of proceeds to other governments

8188

Transfer of Net Proceeds to Other revenue

819

New Parks and Historic Sites Account

8190

Donations (unspecified)

8191

Net proceeds from the sale of federal real property

8192

Contributions from the Government of Canada

8194

Other receipts

8195

Disbursements to outside parties

8196

Disbursements (internal to government)

8197

Contributions to outside parties

82

Consolidated deposit and trust accounts

820

Gifts, donations and bequests accounts

8200

Receipts

8201

Payments

821

Insurance accounts

8210

Receipts

8211

Transfers from budgetary appropriations

8215

Payments

822

Earmarked fees and levies

8220

Receipts

8225

Payments

829

Other restricted accounts

8290

Other receipts

8295

Other payments

83

Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations

831

Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations

8300

Accumulated deficit/surplus brought forward - Consolidation of all Crown corporations

8312

Gain/Loss for the year - Enterprises Crown Corporations

8313

Other adjustments

832

Allowance for employee benefits

8321

Net change in allowance - Employee benefit

833

Revenue and expenditures

8339

Expenses - Other

834

Cash balances

8340

Net change - Cash in transit

835

Accounts receivable of appropriation - dependant Crown corporations (with outside parties)

8350

Net Change - Accounts receivable ^{Note 2}

836

Loans, Investments and Advances by ADCC'S (With outside parties)

8360

Net change - Loans, investment and advances by appropriation-dependant Crown corporations ^{Note 2}

837

Accounts payable of appropriation-dependant Crown corporations (with outside parties)

8371

Net change - Other liabilities ADCC ^{Note 2}

838

Borrowings of appropriation dependant Crown corporations (with outside parties)

8380

Net change - Other liabilities appropriation-dependent Crown corporations borrowings ^{Note 2}

84

Government elimination of inter-entity transactions and balances consolidation of appropriation - dependent Crown corporations

840

Government elimination of inter-entity revenue and expenditure transactions

8400

Other revenue - Return on investments ^{Note 1}

8402

Other revenue ^{Note 1}

8419

Expenses - Other elimination inter-entity transactions ^{Note 1}

842

Government elimination of inter-entity liability balances

8422

Unmatured debt held by appropriation-dependant Crown corporations ^{Note 1}

8425

Specified purpose accounts - Due to appropriation-dependant Crown corporations ^{Note 1}

844

Government elimination of inter-entity asset balances

8440

Elimination of inter-entity loans, investments or advances in appropriation-dependent Crown corporations ^{Note 1}

8443

Allowance for valuation of assets and liabilities ^{Note 1}

86

Remeasurement Gains and Losses

860

Remeasurement Gains and Losses

8601

Unrealized gains/losses-Adjustment

8602

Settlement other than at maturity date

9

Identification of partnering department for interdepartmental transactions

9DDD

Interdepartmental settlement ^{Note 1}