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Diffstat (limited to 'sql/Canada-English-gifi.sql')
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diff --git a/sql/Canada-English-gifi.sql b/sql/Canada-English-gifi.sql new file mode 100755 index 00000000..03945dae --- /dev/null +++ b/sql/Canada-English-gifi.sql @@ -0,0 +1,759 @@ +-- GIFI codes as set by the Canadian Government +-- It's a dirty job, but it seems somebody allready did it +-- PDF Tammes, Tue , 02 Apr 2002 +-- remarks or questions to finance@bermuda-holding.com +-- +-- From the GIFI documentation: +-- +-- The GIFI information has to balance. We use the following rules to verify the information you provide. +-- total assets = total liabilities + total shareholder equity +-- total revenue - total expenses = net non-farming income +-- total farm revenue - total farm expenses = net farm income +-- +-- You have to provide certain line items so that we can verify the above equations. Each GIFI must include: +-- balance sheet +-- Item 2599 Total assets +-- Item 3499 Total liabilities +-- Item 3620 Total shareholder equity +-- non-farming income and expenses +-- Item 8299 Total revenue +-- Item 9368 Total expenses +-- and/or +-- farming income and expenses +-- Item 9659 Total farm revenue +-- Item 9898 Total farm expenses +-- when reporting a breakdown of retained earnings +-- Item 3849 Retained earnings/deficit end +-- extraordinary items and income taxes +-- Item 9999 Net income/loss after taxes and extraordinary items +-- If the amount of a required item is NIL, you have to enter 0. +-- +INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits'); +INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash'); +INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency'); +INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency'); +INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency'); +INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency'); +INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits'); +INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion'); +INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtfull Accounts Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtfull Trade Accounts Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtfull Trade Accounts Receivable Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1067', 'Intrest Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtfull Leases Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees'); +INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtfull Accounts Receivable Employees'); +INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO'); +INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories'); +INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods'); +INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies'); +INSERT INTO gifi (accno,description) VALUES ('1123', 'Inventory Properties'); +INSERT INTO gifi (accno,description) VALUES ('1124', 'Inventory of Aggregates'); +INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress'); +INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials'); +INSERT INTO gifi (accno,description) VALUES ('1127', 'Inventory of Securities'); +INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments'); +INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits'); +INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares'); +INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds'); +INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills'); +INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement'); +INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments'); +INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments'); +INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable'); +INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)'); +INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)'); +INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('1460', 'Customer\'s Liability under Acceptances'); +INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets'); +INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes'); +INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income'); +INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable'); +INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses'); +INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances'); +INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits'); +INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets'); +INSERT INTO gifi (accno,description) VALUES ('1600', 'Land'); +INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement'); +INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement'); +INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets'); +INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets'); +INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties'); +INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties'); +INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties'); +INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties'); +INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges'); +INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges'); +INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries'); +INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries'); +INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits'); +INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits'); +INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits'); +INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits'); +INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings'); +INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings'); +INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant'); +INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant'); +INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction'); +INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures'); +INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures'); +INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles'); +INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles'); +INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies'); +INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies'); +INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets'); +INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets'); +INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems'); +INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems'); +INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries'); +INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries'); +INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries'); +INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries'); +INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats'); +INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats'); +INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft'); +INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft'); +INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs'); +INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs'); +INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools'); +INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools'); +INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software'); +INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software'); +INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments'); +INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments'); +INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites'); +INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites'); +INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations'); +INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations'); +INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction'); +INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures'); +INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures'); +INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets'); +INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets'); +INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads'); +INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads'); +INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas'); +INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas'); +INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas'); +INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas'); +INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences'); +INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences'); +INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings'); +INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings'); +INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment'); +INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles'); +INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles'); +INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other'); +INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other'); +INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements'); +INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements'); +INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction'); +INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites'); +INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites'); +INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets'); +INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets'); +INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets'); +INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets'); +INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill'); +INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill'); +INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota'); +INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota'); +INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences'); +INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences'); +INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs'); +INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs'); +INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents'); +INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents'); +INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists'); +INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists'); +INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights'); +INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights'); +INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development'); +INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development'); +INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights'); +INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights'); +INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights'); +INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights'); +INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights'); +INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights'); +INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights'); +INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights'); +INSERT INTO gifi (accno,description) VALUES ('2178', 'Total Intangible Capital Assets'); +INSERT INTO gifi (accno,description) VALUES ('2179', 'Total Accumulated Amortization Of Intangible Capital Assets'); +INSERT INTO gifi (accno,description) VALUES ('2180', 'Due From Shareholder(s)/Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('2181', 'Due From Individual Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('2182', 'Due From Corporate Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('2183', 'Due From Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('2190', 'Due from Members'); +INSERT INTO gifi (accno,description) VALUES ('2200', 'Investment In Joint Venture(s)/Partnership(s)'); +INSERT INTO gifi (accno,description) VALUES ('2220', 'Due From Joint Venture(s)/Partnership(s)'); +INSERT INTO gifi (accno,description) VALUES ('2240', 'Due From/Investment In Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations'); +INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations'); +INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost'); +INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity'); +INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations'); +INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations'); +INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost'); +INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity'); +INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy'); +INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments'); +INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares'); +INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments'); +INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares'); +INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt'); +INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt'); +INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures'); +INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities'); +INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities'); +INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements'); +INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares'); +INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments'); +INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans'); +INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages'); +INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans'); +INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans'); +INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit'); +INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets'); +INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves'); +INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges'); +INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses'); +INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges'); +INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges'); +INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund'); +INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance'); +INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets'); +INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust'); +INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets'); +INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft'); +INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities'); +INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade'); +INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable'); +INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable'); +INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable'); +INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable'); +INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable'); +INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable'); +INSERT INTO gifi (accno,description) VALUES ('2629', 'Intrest Payable'); +INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable'); +INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable'); +INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable'); +INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable'); +INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable'); +INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable'); +INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable'); +INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt'); +INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks'); +INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short'); +INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements'); +INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates'); +INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit'); +INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes'); +INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income'); +INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)'); +INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability'); +INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities'); +INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received'); +INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable'); +INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes'); +INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities'); +INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions'); +INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares'); +INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities'); +INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt'); +INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages'); +INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan'); +INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan'); +INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan'); +INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan'); +INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan'); +INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan'); +INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans'); +INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit'); +INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short'); +INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements'); +INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes'); +INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures'); +INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income'); +INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes'); +INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)'); +INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)'); +INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)'); +INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties'); +INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties'); +INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities'); +INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases'); +INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities'); +INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration'); +INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust'); +INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves'); +INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated'); +INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations'); +INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts'); +INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities'); +INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt'); +INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust'); +INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities'); +INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares'); +INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares'); +INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus'); +INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus'); +INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus'); +INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve'); +INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account'); +INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit'); +INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity'); +INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity'); +INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start'); +INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss'); +INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared'); +INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend'); +INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend'); +INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments'); +INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings'); +INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions'); +INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves'); +INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments'); +INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items'); +INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)'); +INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End'); +INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services'); +INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales'); +INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties'); +INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales'); +INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties'); +INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing'); +INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales'); +INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income'); +INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss'); +INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss'); +INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services'); +INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources'); +INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures'); +INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans'); +INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources'); +INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income'); +INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources'); +INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources'); +INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions'); +INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing'); +INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products'); +INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products'); +INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates'); +INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies'); +INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property'); +INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income'); +INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets'); +INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments'); +INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties'); +INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received'); +INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees'); +INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments'); +INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts'); +INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities'); +INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses'); +INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates'); +INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions'); +INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures'); +INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships'); +INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues'); +INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource'); +INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits'); +INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees'); +INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues'); +INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees'); +INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants'); +INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products'); +INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services'); +INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services'); +INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services'); +INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends'); +INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries'); +INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries'); +INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries'); +INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue'); +INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory'); +INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods'); +INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials'); +INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process'); +INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process'); +INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials'); +INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A'); +INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B'); +INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases'); +INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages'); +INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages'); +INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts'); +INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource'); +INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs'); +INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations'); +INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling'); +INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs'); +INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty'); +INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties'); +INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental'); +INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological'); +INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment'); +INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes'); +INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals'); +INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys'); +INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs'); +INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges'); +INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties'); +INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals'); +INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax'); +INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes'); +INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases'); +INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge'); +INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs'); +INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation'); +INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard'); +INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs'); +INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs'); +INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs'); +INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs'); +INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty'); +INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down'); +INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets'); +INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets'); +INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales'); +INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory'); +INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods'); +INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials'); +INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process'); +INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process'); +INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales'); +INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss'); +INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion'); +INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising'); +INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations'); +INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment'); +INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion'); +INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets'); +INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense'); +INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses'); +INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses'); +INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits'); +INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits'); +INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits'); +INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans'); +INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets'); +INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets'); +INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance'); +INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives'); +INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges'); +INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt'); +INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures'); +INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages'); +INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt'); +INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges'); +INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges'); +INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs'); +INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships'); +INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships'); +INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes'); +INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees'); +INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees'); +INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations'); +INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations'); +INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses'); +INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies'); +INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities'); +INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing'); +INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees'); +INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees'); +INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees'); +INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees'); +INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees'); +INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees'); +INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees'); +INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees'); +INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees'); +INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees'); +INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees'); +INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees'); +INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay'); +INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees'); +INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs'); +INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees'); +INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense'); +INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording'); +INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental'); +INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental'); +INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs'); +INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees'); +INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental'); +INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental'); +INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)'); +INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage'); +INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental'); +INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft'); +INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings'); +INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles'); +INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats'); +INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment'); +INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard'); +INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense'); +INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs'); +INSERT INTO gifi (accno,description) VALUES ('9013', 'Security'); +INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal'); +INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages'); +INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions'); +INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share'); +INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses'); +INSERT INTO gifi (accno,description) VALUES ('9064', 'Director\'s Fees'); +INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries'); +INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries'); +INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts'); +INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies'); +INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools'); +INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense'); +INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms'); +INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry'); +INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering'); +INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear'); +INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps'); +INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice'); +INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies'); +INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade'); +INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet'); +INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes'); +INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions'); +INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities'); +INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity'); +INSERT INTO gifi (accno,description) VALUES ('9222', 'Water'); +INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat'); +INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs'); +INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications'); +INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short'); +INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense'); +INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express'); +INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident'); +INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident'); +INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges'); +INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees'); +INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development'); +INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes'); +INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)'); +INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income'); +INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds'); +INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat'); +INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats'); +INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley'); +INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains'); +INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn'); +INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola'); +INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed'); +INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans'); +INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments'); +INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues'); +INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit'); +INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes'); +INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables'); +INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco'); +INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products'); +INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops'); +INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue'); +INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle'); +INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine'); +INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry'); +INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs'); +INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)'); +INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies'); +INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption'); +INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs'); +INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture'); +INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat'); +INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities'); +INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products'); +INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)'); +INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production'); +INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production'); +INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues'); +INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies'); +INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance'); +INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments'); +INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments'); +INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates'); +INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel'); +INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest'); +INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes'); +INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses'); +INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work'); +INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales'); +INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing'); +INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds'); +INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends'); +INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income'); +INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income'); +INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income'); +INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets'); +INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel'); +INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking'); +INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased'); +INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases'); +INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals'); +INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss'); +INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss'); +INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income'); +INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue'); +INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire'); +INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime'); +INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides'); +INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants'); +INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS'); +INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding'); +INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases'); +INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees'); +INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance'); +INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences'); +INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs'); +INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel'); +INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease'); +INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets'); +INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion'); +INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt'); +INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries'); +INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance'); +INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land'); +INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums'); +INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work'); +INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity'); +INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance'); +INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking'); +INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel'); +INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture'); +INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums'); +INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges'); +INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees'); +INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees'); +INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees'); +INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes'); +INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings'); +INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery'); +INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages'); +INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants'); +INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants'); +INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs'); +INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies'); +INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools'); +INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing'); +INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying'); +INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits'); +INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone'); +INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental'); +INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel'); +INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold'); +INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse'); +INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs'); +INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed'); +INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed'); +INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets'); +INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota'); +INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes'); +INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment'); +INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses'); +INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income'); +INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items'); +INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items'); +INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements'); +INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses'); +INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items'); +INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes'); +INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision'); +INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items'); +-- This item represents the net amount of: +-- Item 9970 - Net income/loss before taxes and extraordinary items minus +-- Item 9975 - Extraordinary item(s) minus +-- Item 9976 - Legal settlements plus +-- Item 9980 - Unrealized gains/losses minus +-- Item 9985 - Unusual items minus +-- Item 9990 - Current income taxes minus +-- Item 9995 - Deferred income tax provision +-- and must be reported. +-- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss, +-- in the retained earnings section. +-- |