4.2 Financial reporting accounts: Assets—Summary for 2018 to 2019

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: Assets—Detailed for 2018 to 2019

1
Assets
11
Current assets
111
Cash
1111
Cash balances
11111
Cash on deposit in Canadian currency (Consolidated Revenue Fund)
11113
Special deposits held in trust - Receiver General
11114
Cash on deposit in foreign currencies
11116
Cash held as collateral
1112
Outstanding deposits (cash in transit)
11121
Cash in transit and in hands of collectors at year end
11123
Deposits in transit to the Receiver General
11124
Outstanding deposits
11125
Cash in hands of departments awaiting deposit to the Receiver General
1113
Outstanding payments
11131
Outstanding payments (Receiver General cheques and other)
11132
Imprest accounts cheques
11134
Payments in transit to the Receiver General
1114
Cash equivalent accounts
11141
Traveller's Cheques
11142
Term deposits auction
11149
Other cash equivalent accounts
1115
Other cash accounts
11151
Consolidated Crown corporations and other entities
11159
Other cash accounts
112
Accounts receivable
1121
Accounts receivable - Tax revenue
11211
Personal income tax
11212
Corporate income tax
11213
Goods and services tax, including the harmonized sales tax
11214
Other excise taxes and duties
11215
Energy taxes
11216
Other taxes
11217
Customs duties and taxes on imports
11218
Source deductions
11219
Non-residents
1122
Accounts receivable - Other revenue, excluding interdepartmental
11221
Accounts receivable - Other revenue
11225
Accrued receivables Note 3
11226
Other receivables
11229
Allowance for doubtful accounts - Accounts receivable for other revenue, excluding interdepartmental
1123
Accounts receivable - Other
11231
Accounts receivable for refunds of program expenses
11232
Consolidated Crown corporations and other entities
11233
Overpayments to be recovered
11234
Accrued interest receivables on loans
11235
Accrued interest receivables on term and demand deposits
11236
Transition payment - Pay in arrears
11237
Salary overpayments
11238
Unamortized discount on receivables
11239
Allowance for doubtful accounts - Other accounts receivable
1124
Accounts receivable - Interdepartmental
11242
Other government departments (OGD) - Accounts receivable Note 43 Note 47
11244
Other government department (OGD) - Suspense advances Note 13
11245
Interdepartmental settlement (IS) credits in transit to the Receiver General (for Creditor initiated IS) Note 47
1125
Accounts Receivable - Tax Revenue - Interdepartmental allocations
11251
Canada Pension Plan Premiums receivable from Canada Revenue Agency (CRA)
11252
Employment insurance contributions receivable from Canada Revenue Agency (CRA)
11253
Old Age Security overpayments receivable from Canada Revenue Agency (CRA)
11254
Provincial tax collections receivable from Canada Revenue Agency (CRA)
11255
Provincial benefit programs receivable from Finance
11256
Source deductions receivable from other government department (OGD)
11259
Other receivables
1127
Allowance for doubtful tax accounts - Tax revenue
11271
Personal income taxes
11272
Corporate income taxes
11273
Goods and services tax (GST)
11274
Excise tax and duties
11275
Energy taxes
11276
Other taxes
11277
Customs duties and taxes on imports
11278
Source deductions
11279
Non-residents
113
Accounts receivable - Tax revenue accrual estimates
1131
Personal income tax - Accrual estimates
11311
T1 Instalments received from individuals
11312
Estimated accrued receivable (contra)
11313
Suspense clearing accounts
1132
Personal income tax - Employers source deductions accrued
11321
T4 Source deductions installments received from employers
11322
Estimated accrued receivable (contra)
11323
Suspense clearing accounts
1133
Corporate income tax - Accruals
11331
T2 Installments received from corporations
11332
Estimated accrued receivable (contra)
11333
Suspense clearing accounts
1134
Non-resident tax - Accruals
11341
Tax withheld on behalf of non-residents
11342
Estimated accrued receivable (contra)
11343
Suspense clearing accounts
1135
GST - Accruals
11351
Installments received from vendors
11352
Estimated accrued receivable (contra)
11353
Suspense clearing accounts
1136
Excise taxes - Accruals
11361
Installments received from manufacturers
11362
Estimated accrued receivable (contra)
11363
Suspense clearing accounts
1137
Customs duties - Accruals
11371
Installments received from importers
11372
Estimated accrued receivable (contra)
11373
Suspense clearing accounts
1139
Other tax revenue - Accruals
11391
Installments/Withholding received
11392
Estimated accrued receivable (contra)
11393
Suspense clearing accounts
12
Foreign exchange accounts
121
International Monetary Fund
1211
Subscriptions and notes payable
12111
Subscriptions
12112
Notes payable (contra)
12113
International Monetary Fund - General Resources Account Lending
1212
Special drawing rights allocations
12120
Special drawing rights allocations
122
Other
1221
Exchange fund account
12211
International reserves held in exchange fund account
12212
Accrued gains and losses on exchange fund account
13
Loans, investments and advances (LIA) Note 12
131
Loans, investments and advances to Crown corporations
1311
Investments in major/lending institution enterprise Crown corporations
13111
Canada Deposit Insurance Corporation
13112
Canada Mortgage and Housing Corporation
13113
Export Development Canada
13114
Farm Credit Canada
13115
Business Development Bank of Canada
1312
Loans and advances to major/lending institution enterprise Crown corporations
13121
Canada Deposit Insurance Corporation
13122
Canada Mortgage and Housing Corporation
13123
Export Development Canada
13124
Farm Credit Canada
13125
Business Development Bank of Canada
1313
Investments in other enterprise Crown corporations
13131
Bank of Canada
13132
Canada Development Investment Corporation
13133
Royal Canadian Mint
13134
Canada Hibernia Holding Corporation
13135
Ridley Terminals
13138
Crown corporation enterprises (CCE) - Equity adjustments
13139
Other investments in other enterprise Crown corporations
1314
Loans and advances to other enterprise Crown corporations
13142
Canada Post Corporation
13145
Freshwater Fish Marketing Corporation
13147
Ports Corporations
13148
Canada Lands (notes receivable)
13149
Other loans and advances to other enterprise Crown corporations
1315
Investments in consolidated Crown corporations
13151
Atomic Energy of Canada Limited
13152
Canadian Broadcasting Corporation
13153
VIA Rail Canada Inc.
13159
Other investments in consolidated Crown corporation
1316
Loans and advances to consolidated Crown corporations
13161
Atomic Energy of Canada Limited
13163
National Capital Commission
13164
Canadian Dairy Commission
13169
Other loans and advances to consolidated Crown corporation
1317
Loans, investments and advances for consolidated Crown corporations
13170
Loans, investments and advances to consolidated Crown corporations
1318
Unamortized premium/discount on loans to Crown corporations
13181
Unamortized premium/discount on loans to Crown corporations
13182
Unamortized premium/discount on notes receivable to Canada Lands Corporation
132
Loans, investments and advances to other governments and organizations
1321
Provincial and territorial governments for regional and industrial development Note 11
13211
Atlantic Development Board for water projects
13212
Atlantic Provinces Power Development Act
13213
Financing of special areas and highway agreements
13214
Financing of comprehensive plan development
13219
Other loans and advances for regional and industrial development
1322
Provincial and territorial governments for other purposes Note 11
13221
Federal-Provincial fiscal arrangements
13222
Municipal development and loan boards for capital works
13223
Winter capital projects fund
13224
Financing of regional electrical interconnections
13225
Expansion of Agricultural Service Centres
13227
Provincial tax collection overpayments - T3
13228
Unamortized discounts on loans to provincial and territorial governments
13229
Other loans and advances to provincial and territorial governments
1323
National governments, including developing countries
13231
National governments, excluding developing countries
13232
Developing countries
13233
Unamortized discounts for loans to developing countries (contra)
13234
Development of export trade
13235
Unamortized discounts for loans for development of export trade (contra)
13236
NATO for recoverable damage claims
13237
Allowance for doubtful loans
13239
Other loans and advances to national governments and developing countries
1324
International organizations
13241
Capital subscriptions to development banks
13242
Capital subscriptions to international banks
13243
Loans to international organizations
13244
Advances to international organizations and associations
13245
Advance to Global Environmental Facility
13246
Capital subscriptions and contributions to International Development Association
13247
Allowance for subscriptions to international organizations (contra)
13248
Multilateral advances to international financial institutions
13249
Allowance for advances to international financial institutions (contra)
1325
Unamortized discounts for loans, investments and advances to international organizations
13251
Unamortized discounts for loans to international organizations (contra)
1326
Portfolio investments
13262
Lower Churchill Development Corporation Limited
13268
Write-down for portfolio investments
13269
Other portfolio investments
1327
Other organizations
13271
Development of export trade payments made to private sector Note 10
13272
Unamortized discounts for loans to the private sector for development of export trade (contra)
13273
Payments made to the private sector related to financial assistance to the automotive sector
133
Other loans, investments and advances
1331
Loans and accountable advances to employees
13311
Missions abroad (Foreign affairs working capital advances)
13312
Personnel posted abroad (Foreign affairs working capital advances)
13313
Imprest accounts, standing advances and authorized loans
13314
Accountable advances (temporary advances) Note 9
13315
Standing advances to employees Note 8
13319
Other loans and advances to employees
1333
Loans to First Nations and Northern Territories
13331
First Nations in British Columbia
13332
Native claimants
13333
Indian economic development
13335
Inuit loan fund
13336
Council for Yukon Indians
1334
Other loans made by departments
13340
Canadian secured credit facility program
13341
Construction of exhibition buildings
13343
Immigration loans for transportation and assistance
13345
Enterprise development loans
13346
Hibernia development project
13347
Assistance loans made by Atlantic Canada Opportunities Agency
13348
Nordion International Inc.
13349
Unamortized discounts for loans made by departments (concessionary loans)
1335
Other advances and subsidies
13351
Provincial workers compensation boards
13352
Canadian commercial banks
13353
Canadian Forces housing
13354
Confederation Bridge
13355
St. John Harbour Bridge
13356
Veterans Land Act Fund
13357
Pilot training program - MILIT-AIR Inc.
13359
Unamortized discount for other advances and subsidies (concessionary loans)
1336
Loans and advances to consolidated specified purpose accounts Note 14
13361
Interest bearing loans to employment insurance account
13363
Advances to crop reinsurance fund
13364
Advances to agricultural commodities stabilization accounts
1337
Loans and advances on expired loan guarantees
13371
Loans and advances on expired loan guarantees
13379
Allowance for doubtful loans
1338
Loans and advances on transfer (including repayable contributions)
13381
Loans
13388
Unamortized discount
13389
Allowance for doubtful loans and advances
1339
Other loans, investments and advances
13391
Loans and advances to individuals other than employees
13392
Goods and services tax (GST) (including harmonized sales tax - HST) refundable advance account Note 7
13393
Canada student loans (direct loans)
13394
Amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
13395
Apprentice loans (direct loans)
13396
Quebec Sales Tax (QST) Refundable Advance Account
13397
Unamortized discount - Other loans, investments and advances
13398
Unamortized discount on Canada student loans risk shared loans
13399
Miscellaneous loans, investments and advances
134
Allowance for valuation Note 6
1341
Allowance for valuation for loans to Crown corporations
13411
Allowance for loans to enterprise Crown corporations
13412
Allowance for loans to consolidated Crown corporations
1342
Allowances for valuation for loans, investments and advances to other governments and organizations
13421
Allowances, provincial and territorial governments for regional and industrial development
13422
Allowances, provincial and territorial governments for other purposes
13423
Allowance, national governments, including developing countries
13424
Allowances, international organizations
13427
Allowances, other organizations
1343
Allowances for valuation for other loans, investments and advances
13431
Allowances for loans and accountable advances for employees
13433
Allowances, loans to First Nations and Northern Territories
13434
Allowances, other loans made by departments
13435
Allowances, other advances and subsidies
13437
Allowances, loans and advances on expired loan guarantees
13438
Allowances for loans and advances on transfers (incl. repayable contributions)
13439
Allowances, other loans, investments and advances
1349
Allowance for valuation for other loans
13490
Other loans
13493
Allowance on Canada student loans (direct loans)
13494
Allowance on amounts subrogated under the Canada Student Loans Act and the Canada Student Financial Assistance Act
13495
Allowance on provincial tax collection overpayments - T3
13496
Allowance for apprentice loans
135
Loans, investments and advances by consolidated Crown corporations and other entities
1351
Loans and advances by consolidated Crown corporations and other entities
13510
Loans and advances by consolidated Crown corporations and other entities
1352
Investments by consolidated Crown corporations and other entities
13520
Investments by consolidated Crown corporations and other entities
14
Prepaid expenses and deferred charges
141
Prepaid expenses
1411
Prepaid expenses
14110
Prepaid expenses
142
Deferred charges
1421
Deferred charges on unmatured debt
14211
Unamortized discounts on Treasury bills
14212
Unamortized discounts on Canada bills
14213
Unamortized discounts and premiums on marketable bonds
14214
Unamortized commissions on Canada Savings Bonds
14215
Unamortized discounts and premiums on Real Return Bonds
14216
Unamortized discounts and premiums on foreign bonds
1429
Other deferred charges
14299
Other deferred charges
15
Inventories
151
Regular inventories
1511
Inventories held for consumption
15110
Inventories held for consumption Note 5
15111
Work in Progress - Other government department (OGD)
1512
Inventories for resale
15120
Inventories for resale
15121
Work in progress - External
16
Capital assets
161
Tangible capital assets
1611
Land, buildings and works
16111
Land
16112
Buildings
16113
Works and infrastructure
1612
Machinery and equipment
16121
Machinery and equipment
16122
Computer hardware
16123
Computer purchased and developed software
16124
Arms and weapons for defence
16129
Other equipment (including furniture)
1613
Vehicles
16131
Ships and boats
16132
Aircraft
16133
Motor vehicles (non-military)
16134
Military vehicles
16135
Other vehicles
1614
Leasehold improvements
16141
Leasehold improvements, including initial procurement of furniture and fixtures
16142
Leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
162
Accumulated amortization on tangible capital assets Note 2
1621
Accumulated amortization on buildings and works
16212
Accumulated amortization on buildings
16213
Accumulated amortization on works and infrastructure
1622
Accumulated amortization on machinery and equipment
16221
Accumulated amortization on machinery and equipment
16222
Accumulated amortization on computer hardware
16223
Accumulated amortization on computer purchased and developed software
16224
Accumulated amortization on arms and weapons for defence
16229
Accumulated amortization on other equipment, including furniture
1623
Accumulated amortization on vehicles
16231
Accumulated amortization on ships and boats
16232
Accumulated amortization on aircraft
16233
Accumulated amortization on motor vehicles (non-military)
16234
Accumulated amortization on military vehicles
16235
Accumulated amortization on other vehicles
1624
Accumulated amortization on leasehold improvements
16241
Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures
16242
Accumulated amortization on leasehold improvements, including initial procurement of furniture and fixtures, on properties where custodian is another government department
163
Work in progress on tangible capital assets
1631
Work in progress Note 4
16311
Buildings in progress of construction
16312
Engineering works in progress of construction
16315
Work in progress for software
16316
Work in progress related to alternative financing arrangements (public private partnerships)
16319
Other construction or work in progress
166
Tangible capital assets under capital leases Note 15
1661
Land, buildings and works under capital leases
16611
Land under capital leases
16612
Buildings under capital leases
16613
Works and infrastructure under capital leases
1662
Machinery and equipment under capital leases
16621
Machinery and equipment under capital leases
16622
Computer hardware under capital leases
16623
Computer software under capital leases
16624
Arms and weapons under capital leases
16629
Other equipment under capital leases
1663
Vehicles under capital leases
16631
Ships and boats under capital leases
16632
Aircraft under capital leases
16633
Motor vehicle (non-military) under capital leases
16634
Military vehicles under capital leases
16639
Other vehicles under capital leases
167
Accumulated amortization on tangible capital assets under capital leases
1671
Accumulated amortization on buildings and works under capital leases
16712
Accumulated amortization on buildings under capital leases
16713
Accumulated amortization on works and infrastructure under capital leases
1672
Accumulated amortization on machinery and equipment under capital leases
16721
Accumulated amortization on machinery and equipment under capital leases
16722
Accumulated amortization on computer hardware under capital leases
16723
Accumulated amortization on computer software under capital leases
16724
Accumulated amortization on arms and weapons under capital leases
16729
Accumulated amortization on other equipment under capital leases
1673
Accumulated amortization on vehicles under capital leases
16731
Accumulated amortization on ships and boats under capital leases
16732
Accumulated amortization on aircraft under capital leases
16733
Accumulated amortization on motor vehicles (non-military) under capital leases
16734
Accumulated amortization on military vehicles under capital leases
16739
Accumulated amortization on other vehicles under capital leases
168
Work in progress on tangible capital assets under capital lease
1681
Work in progress under capital lease Note 4
16811
Buildings under capital leases in progress of construction
16812
Engineering work under capital leases in progress of construction
16815
Work in progress for software under capital leases
16819
Other construction or work in progress under capital leases
17
Future benefit assets
171
Future pension benefit assets
1711
Consolidated Crown corporations' future pension benefit assets
17111
Consolidated Crown corporations' funded pension assets
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