Satellite Account of Non-profit Institutions and Volunteering
    1997 to 2007

    Glossary of main terms

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    Capital consumption allowances
    Allowances for the using up of fixed capital in the production process. Also referred to as depreciation expense.
    Current expenditure
    Expenses on current production (operating expenses) and current transfers to other sectors.
    Current transfers
    Unilateral transfers between transactors for which there is no good or service provided in return. Household transfers to the non-profit sector are payments in the form of charitable donations. Governments transfers are in the form of grants.
    Employment rate
    The number of persons employed expressed as a percentage of the population 15 years of age and over.
    Gross domestic product (GDP)
    The total unduplicated value of goods and services produced during a given period. For the economy as a whole, GDP refers to all goods and services produced in Canada's economic territory. For the non-profit sector specifically, it refers to the sector's contribution to Canada's GDP, and is measured as its gross output less its intermediate purchases. Also referred to as value added, output or economic activity.
    Gross domestic product at basic prices
    The basic price valuation of GDP includes the cost of production factors (labour and capital used in the production process) including net indirect taxes levied on these factors.
    Gross operating surplus
    The surplus or deficit accruing from market production of non-profit institutions. Includes capital consumption allowances.
    Gross output
    The total value of gross production of goods and services by the non-profit sector, before the deduction of intermediate purchases.
    Intermediate purchases
    The value of goods and services used as inputs to a production process. The goods or services may be either transformed or used up in production. Excludes additions of fixed assets whose consumption is recorded as capital consumption allowances.
    Investment income
    Interest, dividends and other investment income received on assets held by the non-profit sector.
    Membership fees
    Memberships, dues and association fees received by non-profit institutions.
    Net indirect taxes on factors of production
    Taxes less subsidies that apply to the employment of labour and ownership or use of land, structures and other assets used for production purposes.
    Operating expenses
    Wages, salaries and supplementary labour income, intermediate purchases, capital consumption allowances and net indirect taxes on factors of production.
    Other operating surplus
    Operating surplus less capital consumption allowances. Also called net operating surplus.
    Replacement cost value of volunteer work
    Hours volunteered valued at replacement cost, that is, the cost of purchasing the same services on the paid labour market.
    Sales of goods and services
    Receipts derived from the sale of goods or the provision of services offered for sale in the course of operations. Receipts from charitable gaming, rental income and sales to government are included in this item.
    Current income less current outlay.
    Wages, salaries and supplementary labour income
    Remuneration paid to employees in return for work done. Includes employers' social contributions, such as contributions to Employment Insurance, pension plans, workers' compensation, health and dental insurance schemes and disability insurance. Also referred to as compensation of employees or paid labour compensation.
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