Reconciliation of external expenditures by standard object to expenses

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Table 3a reconciles total ministerial net expenditures (Table 3) with total external expenses reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume I. The reconciling items include the expenditures of the consolidated specified purpose accounts, the accrual and other adjustments, the expenses of the consolidated Crown corporations and other entities, the tax credits and repayments, and the elimination of internal expenses and internal revenues netted against expenses.

Table 3a
Reconciliation of external expenditures by standard object to expenses
(in thousands of dollars)

Description Total ministerial net expenditures Consolidated specified purpose accounts Accrual and other adjustments Consolidated Crown corporations and other entities Tax credits and repayments Less : Total external expenses
Internal expenses Internal revenues netted against expenses
Transfer payments 156,108,006 20,902,355 614,227 226,394 23,318,903 201,169,885
Personnel 38,909,594 (negative 412,598) 10,030,955 1,579,906 50,107,857
Transportation and communications 2,833,508 (negative 37,610) 138,943 20,262 144,931 2,769,648
Information 300,241 103 74,760 11,919 85,255 277,930
Professional and special services 11,910,257 (negative 313,447) 1,239,010 384,401 2,749,583 9,701,836
Rentals 3,167,356 (negative 178,671) 198,689 109,658 784,374 2,293,342
Repair and maintenance 3,387,890 (negative 64,823) 323,569 38,321 274,103 3,334,212
Utilities, materials and supplies 2,845,893 (negative 238,964) 589,761 8,265 59,118 3,129,307
Acquisition of land, buildings and works 2,273,804 (negative 2,273,804)
Acquisition of machinery and equipment 3,952,895 (negative 3,952,895)
Public debt charges 21,165,999 (negative 3,244) 2,946,479 24,109,234
Other subsidies and payments 10,780,336 76,212 886,409 (negative 1,146,475) 190,000 1,359,051 9,047,431
Amortization of tangible capital assets 4,718,733 449,008 5,167,741
Net loss on disposal of assets 104,997 51,873 156,870
Total gross 257,635,779 20,562,725 12,241,689 3,725,438 23,318,903 762,826 5,456,415 311,265,293
Other items:
Administration costs—
Employment Insurance Operating Account 1,584,635 139,340 1,445,295
Revenues netted against expenditures—
External revenues (negative 4,779,486) 4,779,486
Internal revenues (negative 6,901,710) (negative 6,901,710)
Subtotal (negative 11,681,196) 1,584,635 4,779,486 139,340 (negative 5,456,415)
Total expenses 245,954,583 22,147,360 17,021,175 3,725,438 23,318,903 902,166 311,265,293

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