02 Expenses
Cost of goods and services including salaries and wages
Debt charges
Grants in lieu of taxes
Provision for depreciation and depletion
Other expenses
Classification | Classification number |
---|---|
Cost of goods and services including salaries and wages | 02.01 |
Cost of materials and other purchases | 02.01.01 |
Indirect taxes | 02.01.02 |
Property taxes | 02.01.02.01 |
Other fees and licences for which no goods or services are received from federal, provincial, territorial and local governments | 02.01.02.02 |
Ontario employer health tax | 02.01.02.03 |
Quebec employer health tax | 02.01.02.04 |
Manitoba levy for health and education and the Newfoundland and Labrador payroll tax | 02.01.02.05 |
Provincial capital tax | 02.01.02.90 |
Salaries and wages | 02.01.03 |
Salaries and wages | 02.01.03.01 |
Employer portion of benefits | 02.01.03.90 |
Insurance claims and expenses | 02.01.04 |
Net claims and adjustment expenses incurred | 02.01.04.01 |
Commissions | 02.01.04.99 |
Classification | Classification number |
---|---|
Debt charges | 02.02 |
Interest to: | 02.02.01 |
Government sub-sectors | 02.02.01.01 |
Federal government | 02.02.01.01.01 |
Provincial and territorial governments | 02.02.01.01.02 |
Local governments | 02.02.01.01.90 |
Government business enterprises | 02.02.01.02 |
Federal government business enterprises | 02.02.01.02.01 |
Provincial and territorial government business enterprises | 02.02.01.02.02 |
Local government business enterprises | 02.02.01.02.90 |
Others | 02.02.01.90 |
Other debt charges | 02.02.02 |
Amortization of bond discount | 02.02.02.01 |
Bond issue and redemption charges | 02.02.02.99 |
Classification | Classification number |
---|---|
Grants in lieu of taxes | 02.03 |
Provision for depreciation and depletion | 02.04 |
Classification | Classification number |
---|---|
Other expenses | 02.05 |
Amortization | 02.05.01 |
Unrealized foreign exchange losses | 02.05.01.01 |
Intangible assets | 02.05.01.02 |
Deferred charges | 02.05.01.03 |
Tooling and special tooling costs | 02.05.01.90 |
Write-offs and write-downs | 02.05.02 |
Equity in losses of subsidiaries and/or affiliates | 02.05.03 |
Provision for: | 02.05.04 |
Estimated liabilities | 02.05.04.01 |
Future losses on investments, loans and other assets | 02.05.04.02 |
Fixed assets removal costs | 02.05.04.03 |
Site restoration | 02.05.04.04 |
Generation equalization adjustment | 02.05.04.05 |
Bad debts | 02.05.04.99 |
Losses on sale of investments | 02.05.05 |
Extraordinary loss | 02.05.06 |
Other expenses | 02.05.07 |
Other expenses not applicable for SNA profits | 02.05.90 |
- Date modified: