4.2 Financial reporting accounts: Expenses—Summary for 2016 to 2017

The financial reporting accounts used for government-wide reporting purposes are included in this section. Financial reporting accounts identify the relevant asset, liability, equity, revenue and expense accounts required for financial reporting (maintaining accounts in a general ledger) and for preparing financial statements.

4.2 Financial reporting accounts: Expenses—Detailed for 2016 to 2017

5
Expenses
51
Program Expenses
511
Transfer Payments
5111
Transfer Payments to or on Behalf of Individuals
51111
Old Age Security and Related Payments
51112
Employment Insurance Benefits
51113
Child Tax Benefits
51114
Goods and Services Tax (GST) Credit to Persons
51115
Assistance to Encourage Employment
51116
Canada Student Loans or Grants
51117
Pensions to Veterans
51118
Payments to Native Peoples
51119
Other Transfers to Individuals
51120
Apprentice Loans Program
5112
Transfer Payments to or on Behalf of Individuals Through the Tax System
51121
Children's Special Allowances
51122
Children Special Allowance Accrual
51123
Working Income Tax Benefit
51124
Refundable Medical Expense Supplement
51125
Child Tax Benefits Accrual
51126
Goods and Services Tax (GST) Credit to Persons Accrual
51127
Children's Fitness Tax Credit
51128
Universal Child Care Benefit
51129
Energy Cost Benefits
5112A
Teacher and Early Childhood Educator School Supply Tax Credit
5113
Transfer Payments to Other Levels of Government Within Canada Note 31
51130
Canada Health Transfer
51132
Equalization Payments
51133
Other Fiscal Arrangement Transfers by Dept of Finance
51134
Payments to Territorial Governments for Operating Expenditures
51135
Payments Made under Infrastructure Canada
51137
Quebec Abatement
51138
Canada Social Transfer
51139
Other Transfers to Other Levels of Government
5114
Transfer Payments to Other Levels of Government Note 31
51141
Other transfers to Other Levels of Government by Dept of Finance
51142
Gas Tax Fund Transfers
5115
Payments to Industry
51151
Payments to Agricultural Producers
51152
Industrial Development Payments
51155
Other payments to industry through the tax system
51159
Other Transfers to Industry
5116
Payments to Other Countries and International Organizations
51161
International Development Assistance
51169
Other Transfers to Other Countries and International Organizations
5117
Payments to Organizations, Including Crown Corporations and Non - Profit Organizations
51171
Payments to or on Behalf of Native Peoples
51172
Consolidated Other Entities Expenses
51173
Consolidated Other Entities Expenses - Contra
51174
Other Transfers to Non-Profit Organizations - Contra
51175
Payments to Crown Corporations
51178
Transfer payments by Consolidated Foundations
51179
Other transfers to non-profit institutions and other organizations
5118
Foreign Exchange Gain/Loss
51180
Foreign Exchange Gain/Loss on Transfer Payments
5119
Payments to Other Sectors
51191
Payments to Consolidated Specified Purpose Accounts
51192
Provision for Loan Guarantees
51199
Other Transfers to any Other Sector
512
Crown Corporation and Other Entities Expenses
5129
Crown Corporation and Other Entities Expenses
51290
Consolidated Crown Corporation Expenses
51292
Consolidated Crown Corporation Expenses - Contra
51293
Consolidated other entities expenses
51294
Consolidated other entities expenses - Contra
513
Operating Expenses
5131
Personnel Operating Expenses
51311
Salaries and Wages (including Allowances) Note 32
51312
Employer Contribution Costs Note 33
51313
Other Superannuation Related Costs
51314
Pension and Similar Payments to Former Employees
51315
Pension Provision Adjustments
5132
Operating and Maintenance
51321
Operating Expenses Note 34
51325
Cost of Goods Sold for Inventories
514
Amortization Expenses on Capital Assets
5140
Amortization Expenses on Leasehold Improvements
51401
Amortization Expenses on Leasehold Improvements
5141
Amortization Expenses on Capital Assets - Buildings and Works
51412
Amortization Expenses - Buildings
51413
Amortization Expenses - Works and Infrastructure
5142
Amortization Expenses on Capital Assets - Machinery and Equipment
51421
Amortization Expenses - Machinery and Equipment
51422
Amortization Expenses - Computer Hardware
51423
Amortization Expenses - Computer Purchased and Developed Software
51424
Amortization Expenses - Arms and Weapons
51429
Amortization Expenses - Other Equipment including Furniture
5143
Amortization Expenses on Vehicles
51431
Amortization Expenses - Ships and Boats
51432
Amortization Expenses - Aircraft
51433
Amortization Expenses - Motor Vehicles (Non - Military)
51434
Amortization Expenses - Military Vehicles
51439
Amortization Expenses - Other Vehicles
5146
Crown Corporation - Amortization Expenses on Tangible Capital Assets
51461
Crown Corporations - Amortization Expenses - All Categories
51462
Other Entities - Amortization Expenses - All Categories
515
Loss on Sale of Assets
5151
Loss on Sale or Other Disposal of Physical Assets
51511
Loss on Disposal of Physical Assets
51512
Loss on Sale of Bullion and Coinage
51514
Losses on Sales of Real Property to Canada Lands Company
51515
Crown Corporation - Loss on Disposal of Tangible Capital Assets
51516
Other entities - Loss on Disposal of Tangible Capital Assets
5152
Loss on Sale of Government Organizations
51521
Loss on Sale of Crown Corporations
51522
Loss on Sale of Departmental Organizations
51523
Loss on Sale of Joint and Mixed Enterprise
516
Consolidated Specified Purpose Account Expenditures
5161
Major Consolidated Specified Purpose Accounts Expenditures
51611
Administration Expenses - Employment Insurance Account
51613
Re - Insurance Amounts Paid to the Provinces
51614
Payments from Agricultural Commodities Stabilization Board Accounts
51615
Administration expenses - Employment Insurance Operating Account
51619
Other Accounts
5162
Insurance, Donation, Bequest Expenses and Other Payments
51621
Pollution Claims and Expenses from the Oil Pollution Fund
51622
Payments from Other Insurance Accounts
51626
Expenses - Fund for railway accidents involving designated goods
5163
Other Consolidated Specified Purpose Accounts
51631
Payments from Environmental Studies Research Fund
51633
Payments from Canadian Commercial Bank and Northland Bank Account
51634
Payments from Seized Property Proceeds Account
51635
Payments from Earmarked Fees and Other Levies
51636
Payments from New Parks and Historic Sites Account
51639
Other Payments
517
Other Program Expenses
5171
Investment Expenses
51711
Loss on Foreign Exchange
51712
Loss on Foreign Exchange Re-Valuations at Year-End
51719
Other Investment Expenses
5172
Miscellaneous Expenses
51721
Export Development Canada - Administration Charges
51722
Miscellaneous Special Payments, e.g. Court Awards Note 35
51724
Government Contingencies Account
51725
Suspense Account for Duplicate Payments
51726
Interest on Overdue Suppliers Accounts
51729
Other Miscellaneous Expenses
5173
Other Program Expenses for Accounting Purposes
51731
Provision for Valuation
51732
Bad Debt Expense
51733
Losses on Write-Offs and Write - Downs
51735
Amortization of Confederation Bridge
51736
Bad Debt - Employment Insurance
51737
Payments to other consolidated entities - Contra
51739
Other Program Expenses for Accounting Purposes
5174
Payments to Enterprise Crown Corporations and Other Entities Note 37
51741
Export Development Canada
51742
Canada Post Corporation
51744
Canada Ports Corporation
51749
Other Payments to Enterprise Crown Corporations and Other Entities
51751
Canada Mortgage and Housing Corporation (Minister's Account) Note 49
5175
Payments to Consolidated Crown Corporations Note 37
51750
Payments to Consolidated Crown Corporations - Contra
51752
Canadian Broadcasting Corporation
51753
Telefilm Canada
51754
Marine Atlantic Inc.
51755
VIA Rail Canada Inc.
51756
International Development Research Centre
51757
National Capital Commission
51759
Other Payments to Consolidated Crown Corporations
5176
Special Payments
51761
Fuel Rebate Program Payments
51762
Fuel Rebate Program Accrual Basis
5177
Bad Debt Expense - Tax Revenues
51771
Personal Income Taxes
51772
Corporate Income Taxes
51773
Goods and Sales Tax (GST)
51774
Excise Tax and Duties
51775
Energy Taxes
51776
Other Taxes
51777
Customs Duties and Taxes on Imports
51778
Source Deductions
51779
Non - Residents
5179
Interest Expense on Tax Refunds
51790
Interest Expense - Personal Income Taxes
51791
Interest Expense - Corporate Income Taxes
51792
Interest Expense - Non-Resident Taxes
51793
Interest Expense - Goods and Services Tax
51794
Interest Expense - Other Excise Taxes and Duties
51795
Interest Expense - Other Interest Paid on Tax Refunds
518
Distribution of Provision for Valuation Accounts
5181
Provision for Valuation for Transfer Payments to Other Levels of Government
51811
Canada Health and Social Transfer (CHST)
51812
Medical Care
51814
Fiscal Arrangements
51819
Provision for Valuation for Other Levels of Government - Other
5182
Provision for Valuation for Other Transfer Payments
51821
Accounts Payable - Employment Insurance (EI) Benefits
51822
Accounts Payable for Crop Reinsurance
51823
Valuation for Beef Plan - National Tripartite Stabilization Program (NTSP)
51824
Provision for claims and litigations - Indian Affairs and Northern Development
51825
Valuation for Other Payments to Persons
51826
Provision for veteran payments
51827
Provision for RCMP payments
51829
Provision for Valuation for all Other Transfer Payments
5183
Provision for Valuation for Crown Corporations
51831
Provision for Crown Corporations
51832
Provision for Crown Corporations (Contra)
5184
Provision for Personnel Expenses
51841
Personnel Expenses to Defence
51842
Personnel Expenses to All Other Departments
51843
Provision for Valuation for Interest on Pensions
51844
Provision for Severance Benefits - Military
51845
Personnel Expenses to RCMP
51846
Provision for Severance Benefits - Public Service
51847
Provision for Severance Benefits - RCMP Members
51848
Provision for Severance Benefits - Others
51849
Allowance for Termination Benefits - Departments
51881
Provision for Sick Leave Benefit Plan - Departments
5185
Provision for Valuation for Other Expenses
51851
Agriculture
51852
Defence
51853
Foreign Affairs, Trade and Development (Department of)
51854
Human Resources and Skills Development Canada (HRSDC)
51855
Industry and Regional Agencies
51856
Indian Affairs and Northern Development (IAND)
51859
Other Departments and Agencies
52
Public Debt Charges
521
Interest on Unmatured Debt
5211
Marketable Bonds
52111
Interest on marketable bonds in Canadian dollars
52112
Real Return Bonds
52113
Currency Swap Transactions
5212
Treasury Bills
52120
Treasury Bills
5213
Canada Savings Bonds
52130
Canada Savings Bonds
5214
Bonds for Canada Pension Plan
52140
Special Non-Marketable Bonds Issued to the Canada Pension Plan Investment Fund
5215
Interest on Other Securities in Canadian Funds
52151
Interest on Canadian Money Market
52152
Interest on Canada Health and Social Transfer (CHST) and Medical Equipment Trusts
52159
Interest on Other Securities in Canadian Funds
5216
Interest on Securities in Foreign Currencies
52162
Interest on Canada Notes
52163
Interest on Canada Bills
52164
Interest on marketable bonds in US dollars
52165
Interest on marketable bonds in Swiss Francs
52166
Interest on marketable bonds in Euros
52167
Interest on marketable bonds in Japanese Yens
52168
Interest on Medium-Term Notes
52169
Interest on marketable bonds - Other foreign currencies
522
Interest on Other Liabilities  Note 38
5221
Interest on Superannuation Accounts
52211
Interest on Public Service Superannuation Account
52212
Interest on Canadian Forces Superannuation Account
52213
Interest on Royal Canadian Mounted Police (RCMP) Superannuation Account
52214
Interest on Members of Parliament (MP) Retirement Allowance Account
52216
Interest on Supplementary Retirements Benefit Accounts (SRBA)
52217
Interest on Other Superannuation Accounts
52219
Interest on Other Pension Liability Accounts
5222
Interest on Retirement Compensation Allowance (RCA) Accounts
52221
Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1 - Public Servants
52222
Interest on Retirement Compensation Arrangements Account (RCA) Account No. 1 - National Defence
52223
Interest on Retirement Compensation Arrangements (RCA) Account No. 1 - Royal Canadian Mounted Police (RCMP)
52224
Interest on Retirement Compensation Arrangements (RCA) Account No. 2 - Public Servants
52225
Interest on Members of Parliament (MP) Retirement Compensation Arrangements (RCA) Account
5223
Interest Paid on Consolidated Specified Purpose Accounts
52231
Interest Paid to Employment Insurance (EI) Fund (Offset to 42611)
52232
Interest on Other Consolidated Specified Purpose Accounts (Offset to 42145)
5224
Interest on Other Non-Budgetary Accounts
52241
Interest on Canada Pension Plan Account
52242
Interest on Other Non-Budgetary Accounts
523
Interest Paid by Other Entities Within the Government Note 39
5231
INTEREST PAID BY CONSOLIDATED SPECIFIED PURPOSE ACCOUNTS
52311
Interest Paid by Employment Insurance (EI) Fund (Offset to 42141)
52319
Interest Paid by Other Consolidated Specified Purpose Accounts
5232
Interest Paid by Revolving Funds
52320
Interest paid by revolving funds
5233
Interest Paid by Non-Budgetary Funds and Accounts
52330
Interest Paid by Non-Budgetary Funds and Accounts
5239
Other Interest Paid
52390
Other Interest Paid
524
Other Public Debt Expenses
5241
Amortization of Discounts, Premiums and Commissions on Bonds
52411
Amortization of Discounts, and Premiums on Marketable Bonds
52412
Amortization of Commissions on Canada Savings Bonds
52415
Consumer Price Index adjustments on Real Return Bonds
52416
Amortization of Discounts, and Premiums on foreign bonds
52417
Amortization of Discounts, and Premiums on Real Return Bonds
5242
Servicing Costs and Costs of Issuing New Loans
52421
Servicing Costs
52422
Costs of Issuing New Loans
5249
Other
52491
Interest Component on Capital Lease Payments
52492
Interest Expense related to Alternative Financing Arrangements (Public Private Partnerships)
55
Program Allocation
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