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: