Table 4
GIFI variables for tangible capital acquired under financial leases

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Table summary
This table displays the results of GIFI variables for tangible capital acquired under financial leases. The information is grouped by GIFI variable code (appearing as row headers), Description (appearing as column headers).
GIFI variable code Description
Leased-out  
L1069 Lease receivable
L1070 Allowance for doubtful amounts contained in leases receivable
Leased-in  
L1910 Capital leases—Buildings
L1911 Accumulated amortization of capital leases—Buildings
L1912 Capital leases—Equipment
L1913 Accumulated amortization of capital leases—Equipment
L1914 Capital leases—Vehicles
L1915 Accumulated amortization of capital leases—Vehicles
L1916 Capital leases—Others
L1917 Accumulated amortization of capital leases—Others
L1918 Leasehold improvements
L1919 Accumulated amortization of leasehold improvements
Total tangible capital  
L2008 Total stock of tangible capital asset
L2009 Total accumulated amortization of tangible capital assets
Source: Canada Revenue Agency, General Index of Financial Information (GIFI).
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