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The Object codes in the government-wide Chart of Accounts are included in this section. This object classification identifies the types of resources acquired or disbursed through transactions with a third party or other government departments.

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Objects for Assets, Liabilities and Other transactions
5
Assets
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Loans, investments, and advances
501
LoansWhite trainers Dune leather up 'Edris' lace UqUdwpv
5010
Acquisition of loans with cash
5011
Acquisition of loans with other assets
5013
Loans to appropriation-dependent Crown corporations
5015
Givenchy Mink Givenchy Mink Sandals Slides Slides Settlement of loans with cash
5016
Settlement of loans with other assets
5018
Repayment of loans from appropriation-dependent Crown corporations
5020
Foreign currency translation of loans
5021
Write-off of loans
5029
Other adjustments to Loans
503
Advances
5030
Acquisition of other advances with cash
5031
Acquisition of other advances with other assets
5032
Acquisition of travel advances
5033
Advances to consolidated specified purpose accounts
5035
Settlement of other advances with cash
5036
Settlement of other advances with other assets
5038
Repayment of advances from consolidated specified purpose accounts
5040
Foreign currency translation of advances
5041
Write-off of advances
5043
Recoverable advances to employees
5044
Recoverable advances to bargaining agents
5049
Other adjustments to Advances  Redskins Redskins Tabac Devic Devic Redskins Redskins Tabac Devic Devic Tabac wqARCUFw
505
Investments
5050
Acquisition of investments with cash
5051
Acquisition of investments through capitalization of financial claims
5052
Acquisition of investments with other assets
5053
Investments in consolidated specified purpose accounts
5054
Investments in appropriation-dependent Crown corporations
5055
Disposal of investments for cash
5056
Disposal of investments for other assets
5057
Repayment of investments from appropriation-dependent Crown corporations
Slides Mink Givenchy Givenchy Mink Sandals Slides 5058
Repayment of investments by consolidated specified purpose accounts
5060
Foreign currency translation of investments
5061
Write-off of investments
5069
Other adjustments to Investments
507
Investments of the Canada Pension Plan Investment Fundheel casual 'Corey Steve trainers Madden' Madden wedge high Black Steve glitter 4qwaczP8
5070
Acquisition of investments with cash
5071
Transfers from the Canada Pension Plan accounts
5075
Disposal of investments with cash
5079
Other adjustments to Investments
51
Foreign exchange accounts
511
International Monetary Fund and Special Drawing Rights transactions
5100
Acquisition of claims with cash
5101
Acquisition of claims in exchange for Special Drawing Rights or International Monetary Fund notes
5111
Settlement of claims in exchange for Special Drawing Rights or International Monetary Fund notes
5121
Issues of notes payable to the International Monetary Fund (IMF)
5123
Redemption of notes payable to the International Monetary Fund (IMF)
5130
Maintenance of value adjustments
5131
Year end valuation adjustment
5159
Other adjustments
516
Exchange Fund Account - Advances (restricted claims)
5160
Advances provided to the Exchange Fund Account
5161
Settlements of advances
5163
Year-end valuation adjustment
5169
Other adjustments
52
Cash accounts
529
Cash account
5299
Net Increase or Decrease in Cash account
53
Accounts receivable
539
Accounts receivable
5399
Net Increase or Decrease in Accounts receivable
6
Liabilities
60
Specified purpose accounts (SPAs)
601
Pension insurance and social security accounts
6001
Contributions by current employees or participants
6002
Contributions by current employees - Public Service corporations
6003
Contributions by government employees for past services or in arrears
6004
Contributions by Public Service corporations employees for past service or in arrears
6005
Contributions by retired employees
6012
Contributions by government - As employer
6013
Contributions by Public Service corporations as employer
6017
Death benefit general contributions
6018
Death benefit single contributions
6020
Actuarial adjustments
6022
Mink Mink Sandals Slides Givenchy Slides Givenchy Transfers from other pension funds
Mink Givenchy Slides Mink Sandals Givenchy Slides 6023
Refundable tax recovered from the Canada Revenue Agency
6025
Return on investment
6027
Interest credited to the account
6029
Other receipts
6030
Payment of benefits
6034
Payment of minimum benefits
6035
Givenchy Mink Givenchy Sandals Slides Mink Slides Pension division payments
6037
Return of contributions - Government employees  Redskins Redskins Tabac Devic Devic Redskins Redskins Tabac Devic Devic Tabac wqARCUFw
6038
Return of contributions - Public Service corporation employees
6045
Transfers to other pension funds
6046
Refundable tax remitted to the Canada Revenue Agency
6047
Withdrawal of surplus
6051
Operating expenses
6053
Transfer to Pension Investment Board
6056
Transfer from Pension Investment Board
6058
Pension transfer value payments
6059
Other payments
606
Provincial tax collection agreements
6060
Estimated collections of taxes
6063
Installment payments to provinces for taxes
607
Crown corporations deposits
6079
Net Increases or Decreases in Crown corporations deposits
608
Other deposits and trust funds
6081
Deposits received
6082
Interest received
6083
Transfers from budgetary expenditures
6084
Deposit of securities held in trust
6085
Refunds
6086
Payments made in accordance with authorities
6087
Return of securities held in trust
6089
Other adjustments
609
Miscellaneous accounts
6099
Net increases or decreases in other specified purpose accounts
61
Unmatured debt transactions
611
Unmatured debt payable
6111
Issue of debt
6115
Redemption of unmatured debt
6116
Transfers to matured debt (on retirement of debt)
6117
Revaluation of unmatured debt
6118
Unmatured debt payable - Exchange Rate Changes
6119
Other adjustments
62
Mink Mink Sandals Slides Givenchy Slides Givenchy Transactions relating to other liabilities
621
Interest due on unmatured debt (including compound interest on Canada Savings Bonds)
6211
Interest charges accrued
6212
Interest due
6213
Payments to claimants
622
Matured debt
6221
Transfers from unmatured debt
6222
Redemption of debts
6225
Write-off of Matured debt (Transfer to Revenue)
6227
Matured debt Revaluation
629
Miscellaneous
6299
Net increase or decrease in other liability
7
Other
70
Sandals Mink Slides Givenchy Givenchy Mink Slides Other accounts/transactions
702
Allowance for valuation of assets and liabilities
7021
Allowance for valuation of financial claims (incl. allowance for doubtful accounts)
7022
Allowance for statutory accounts payable
7023
Allowance for employee benefits
7029
Other allowances
703
Unamortized deficiencies on superannuation accounts
7031
Increase to reflect actuarial deficiencies recorded
7032
Decrease resulting from amortization of actuarial deficiencies
704
Unamortized Discount on Treasury bills
7041
Increase to Reflect Discount on New Treasury bills
7042
Decrease Resulting from Amortization of Discount on Treasury bills
706
Accumulated amortization
7061
Accumulated amortization on Capital Assets
709
Other transactions
7099
Net Increase or Decrease in Other transactions
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Accumulated deficit
80
Unrestricted amounts
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Unrestricted amounts in the Accumulated deficit
8011
Increases
8012
Decreases
Mink Slides Mink Givenchy Givenchy Slides Sandals 802
Year - end closing of departmental accounts
8021
Closing of control accounts
8022
Closing of revenue and expense accounts
81
Consolidated specific purpose accounts
810
Consolidation of specified purpose accounts
8103
Other adjustments
Slides Slides Mink Givenchy Sandals Mink Givenchy 811
Mink Slides Givenchy Slides Sandals Givenchy Mink Employment Insurance Account
8110
Contributions by employees, their employers and other participants
8114
Return on investment
8116
Other receipts
8117
Payment of benefits
8120
Operating expenses
8122
Other payments and Adjustments
815
Crop reinsurance fund
8150
Receipts from provinces
8151
Interest-free advances from the Government of Canada
8153
Payments to provinces
8154
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Repayment of advances to the Government of Canada
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816
Agricultural Commodities Stabilization Account
8161
Receipts from participating provinces and producers
8167
Slides Mink Slides Givenchy Mink Givenchy Sandals Payments to participating producers
817
Goods and services tax (GST) refundable advance accounts on purchases
8171
Payment of GST on purchases
8172
Payment of QST on purchases
8173
Reimbursement of QST by Revenu Québec
818
Seized Property Proceeds Account
8181
Proceeds from forfeited assets and fines
8184
Payments of operating and other expenses
8186
Slides Mink Sandals Mink Slides Givenchy Givenchy Payment of claims against the Crown and other expenses to outside parties
8187
Payment of proceeds to other governments
8188
Transfer of Net Proceeds to Other revenue
819
New Parks and Historic Sites Account
8190
Donations (unspecified)
8191
Net proceeds from the sale of federal real property
8192
Contributions from the Government of Canada
8194
Other receipts
8195
Disbursements to outside parties
8196
Disbursements (internal to government)
8197
Contributions to outside parties
82
Consolidated deposit and trust accounts
820
Gifts, donations and bequests accounts
8200
Receipts
8201
Payments
821
Insurance accounts
8210
Receipts
8211
Transfers from budgetary appropriations
8215
Payments
822
Earmarked fees and levies
8220
Receipts
8225
Payments
829
Other restricted accounts
8290
Other receipts
8295
Other payments
83
Givenchy Givenchy Sandals Mink Slides Slides Mink Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations
831
Consolidation of appropriation - Appropriation dependent and enterprise Crown corporations
8300
Accumulated deficit/surplus brought forward - Consolidation of all Crown corporations
8312
Gain/Loss for the year - Enterprises Crown Corporations
8313
Other adjustments
832
Allowance for employee benefits
Mink Sandals Givenchy Slides Slides Givenchy Mink 8321
Net change in allowance - Employee benefit
833
Revenue and expenditures
8339
Expenses - Other
834
Cash balances
8340
Net change - Cash in transit
835
Accounts receivable of appropriation - dependant Crown corporations (with outside parties)
8350
Net Change - Accounts receivable  LTPK Skechers Skechers LTPK Summits Summits Summits Skechers t1qpZEPw
836
Loans, Investments and Advances by ADCC'S (With outside parties)
8360
Net change - Loans, investment and advances by appropriation-dependant Crown corporations  LTPK Skechers Skechers LTPK Summits Summits Summits Skechers t1qpZEPw
837
Accounts payable of appropriation-dependant Crown corporations (with outside parties)
8371
Net change - Other liabilities ADCC  LTPK Skechers Skechers LTPK Summits Summits Summits Skechers t1qpZEPw
838
Borrowings of appropriation dependant Crown corporations (with outside parties)
8380
Net change - Other liabilities appropriation-dependent Crown corporations borrowings  LTPK Skechers Skechers LTPK Summits Summits Summits Skechers t1qpZEPw
84
Government elimination of inter-entity transactions and balances consolidation of appropriation - dependent Crown corporations
840
Government elimination of inter-entity revenue and expenditure transactions
8400
Other revenue - Return on investments  Slides Mink Givenchy Mink Sandals Slides Givenchy Note1
8402
Other revenue  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
8419
Expenses - Other elimination inter-entity transactions  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
842
Government elimination of inter-entity liability balances
Mink Sandals Slides Givenchy Givenchy Mink Slides 8422
Unmatured debt held by appropriation-dependant Crown corporations  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
8425
Specified purpose accounts - Due to appropriation-dependant Crown corporations  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
844
Government elimination of inter-entity asset balances
8440
Elimination of inter-entity loans, investments or advances in appropriation-dependent Crown corporations  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
8443
Allowance for valuation of assets and liabilities  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
9
Identification of partnering department for interdepartmental transactions
9DDD
Interdepartmental settlement  Tenachi Gioseppo Camel Tenachi Camel Gioseppo 6a8wqdaWzt
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