4.2 Financial reporting accounts: Assets—Summary for 2022 to 2023

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 2022 to 2023

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

11280

Dividends receivables

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

1126

Expected Recoveries

11261

Expected Recoveries - liability for remediation of contaminated sites

11262

Expected Recoveries - asset retirement obligation

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

12114

Resilience and Sustainability Trust 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

13126

Canada Development Investment Corporation

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

13238

Unamortized discounts for National governments

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)

13350

Loans from the Canada Emergency Business Account (CEBA)

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

13511

Allowance for 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

Future pension benefit assets

17111

Consolidated Crown corporations' funded pension assets

17112

Allowance for public sector funded pension assets

18

Financial Assets

181

Financial Assets

1811

Derivative Assets

18111

Foreign currency forward contracts

18112

Cross-currency swaps

18113

Bank of Canada Indemnity

18114

Other derivatives