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  1. begin;
    2. 

  2. -- GIFI codes as set by the Canadian Government
    3. 

  3. -- It's a dirty job, but it seems somebody allready did it
    4. 

  4. -- PDF Tammes, Tue , 02 Apr 2002
    5. 

  5. -- remarks or questions to finance@bermuda-holding.com
    6. 

  6. --
    7. 

  7. -- From the GIFI documentation: 
    8. 

  8. --
    9. 

  9. -- The GIFI information has to balance. We use the following rules to verify the information you provide.
    10. 

  10. -- total assets = total liabilities + total shareholder equity
    11. 

  11. -- total revenue - total expenses = net non-farming income
    12. 

  12. -- total farm revenue - total farm expenses = net farm income
    13. 

  13. -- 
    14. 

  14. -- You have to provide certain line items so that we can verify the above equations. Each GIFI must include:
    15. 

  15. -- balance sheet
    16. 

  16. -- Item 2599  Total assets
    17. 

  17. -- Item 3499  Total liabilities
    18. 

  18. -- Item 3620  Total shareholder equity
    19. 

  19. -- non-farming income and expenses
    20. 

  20. -- Item 8299  Total revenue
    21. 

  21. -- Item 9368  Total expenses 
    22. 

  22. -- and/or 
    23. 

  23. -- farming income and expenses
    24. 

  24. -- Item 9659  Total farm revenue
    25. 

  25. -- Item 9898  Total farm expenses
    26. 

  26. -- when reporting a breakdown of retained earnings
    27. 

  27. -- Item 3849  Retained earnings/deficit end
    28. 

  28. -- extraordinary items and income taxes
    29. 

  29. -- Item 9999  Net income/loss after taxes and extraordinary items
    30. 

  30. -- If the amount of a required item is NIL, you have to enter 0.
    31. 

  31. --
    32. 

  32. INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits');
    33. 

  33. INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash');
    34. 

  34. INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency');
    35. 

  35. INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency');
    36. 

  36. INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency');
    37. 

  37. INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency');
    38. 

  38. INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits');
    39. 

  39. INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion');
    40. 

  40. INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable');
    41. 

  41. INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtful Accounts Receivable');
    42. 

  42. INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable');
    43. 

  43. INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtful Trade Accounts Receivable');
    44. 

  44. INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties');
    45. 

  45. INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtful Trade Accounts Receivable Related Parties');
    46. 

  46. INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable');
    47. 

  47. INSERT INTO gifi (accno,description) VALUES ('1067', 'Interest Receivable');
    48. 

  48. INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable');
    49. 

  49. INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable');
    50. 

  50. INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtful Leases Receivable');
    51. 

  51. INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees');
    52. 

  52. INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtful Accounts Receivable Employees');
    53. 

  53. INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO');
    54. 

  54. INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories');
    55. 

  55. INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods');
    56. 

  56. INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies');
    57. 

  57. INSERT INTO gifi (accno,description) VALUES ('1123', 'Inventory Properties');
    58. 

  58. INSERT INTO gifi (accno,description) VALUES ('1124', 'Inventory of Aggregates');
    59. 

  59. INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress');
    60. 

  60. INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials');
    61. 

  61. INSERT INTO gifi (accno,description) VALUES ('1127', 'Inventory of Securities');
    62. 

  62. INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments');
    63. 

  63. INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits');
    64. 

  64. INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares');
    65. 

  65. INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds');
    66. 

  66. INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills');
    67. 

  67. INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement');
    68. 

  68. INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments');
    69. 

  69. INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments');
    70. 

  70. INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable');
    71. 

  71. INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable');
    72. 

  72. INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable');
    73. 

  73. INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable');
    74. 

  74. INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable');
    75. 

  75. INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)');
    76. 

  76. INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)');
    77. 

  77. INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)');
    78. 

  78. INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)');
    79. 

  79. INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)');
    80. 

  80. INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)');
    81. 

  81. INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties');
    82. 

  82. INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties');
    83. 

  83. INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties');
    84. 

  84. INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties');
    85. 

  85. INSERT INTO gifi (accno,description) VALUES ('1460', 'Customer''s Liability under Acceptances');
    86. 

  86. INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets');
    87. 

  87. INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes');
    88. 

  88. INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income');
    89. 

  89. INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable');
    90. 

  90. INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses');
    91. 

  91. INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances');
    92. 

  92. INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits');
    93. 

  93. INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets');
    94. 

  94. INSERT INTO gifi (accno,description) VALUES ('1600', 'Land');
    95. 

  95. INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement');
    96. 

  96. INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement');
    97. 

  97. INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets');
    98. 

  98. INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets');
    99. 

  99. INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties');
    100. 

  100. INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties');
    101. 

  101. INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties');
    102. 

  102. INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties');
    103. 

  103. INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges');
    104. 

  104. INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges');
    105. 

  105. INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries');
    106. 

  106. INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries');
    107. 

  107. INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits');
    108. 

  108. INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits');
    109. 

  109. INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits');
    110. 

  110. INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits');
    111. 

  111. INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings');
    112. 

  112. INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings');
    113. 

  113. INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant');
    114. 

  114. INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant');
    115. 

  115. INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction');
    116. 

  116. INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures');
    117. 

  117. INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures');
    118. 

  118. INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles');
    119. 

  119. INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles');
    120. 

  120. INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies');
    121. 

  121. INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies');
    122. 

  122. INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment');
    123. 

  123. INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment');
    124. 

  124. INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment');
    125. 

  125. INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment');
    126. 

  126. INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets');
    127. 

  127. INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets');
    128. 

  128. INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment');
    129. 

  129. INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment');
    130. 

  130. INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems');
    131. 

  131. INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems');
    132. 

  132. INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries');
    133. 

  133. INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries');
    134. 

  134. INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries');
    135. 

  135. INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries');
    136. 

  136. INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment');
    137. 

  137. INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment');
    138. 

  138. INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment');
    139. 

  139. INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment');
    140. 

  140. INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats');
    141. 

  141. INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats');
    142. 

  142. INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft');
    143. 

  143. INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft');
    144. 

  144. INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs');
    145. 

  145. INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs');
    146. 

  146. INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools');
    147. 

  147. INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools');
    148. 

  148. INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment');
    149. 

  149. INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment');
    150. 

  150. INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software');
    151. 

  151. INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software');
    152. 

  152. INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments');
    153. 

  153. INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments');
    154. 

  154. INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites');
    155. 

  155. INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites');
    156. 

  156. INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations');
    157. 

  157. INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations');
    158. 

  158. INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction');
    159. 

  159. INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment');
    160. 

  160. INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment');
    161. 

  161. INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment');
    162. 

  162. INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment');
    163. 

  163. INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures');
    164. 

  164. INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures');
    165. 

  165. INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets');
    166. 

  166. INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets');
    167. 

  167. INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads');
    168. 

  168. INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads');
    169. 

  169. INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas');
    170. 

  170. INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas');
    171. 

  171. INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas');
    172. 

  172. INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas');
    173. 

  173. INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences');
    174. 

  174. INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences');
    175. 

  175. INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings');
    176. 

  176. INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings');
    177. 

  177. INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment');
    178. 

  178. INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment');
    179. 

  179. INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles');
    180. 

  180. INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles');
    181. 

  181. INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other');
    182. 

  182. INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other');
    183. 

  183. INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements');
    184. 

  184. INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements');
    185. 

  185. INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction');
    186. 

  186. INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites');
    187. 

  187. INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites');
    188. 

  188. INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets');
    189. 

  189. INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets');
    190. 

  190. INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets');
    191. 

  191. INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets');
    192. 

  192. INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill');
    193. 

  193. INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill');
    194. 

  194. INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota');
    195. 

  195. INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota');
    196. 

  196. INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences');
    197. 

  197. INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences');
    198. 

  198. INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs');
    199. 

  199. INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs');
    200. 

  200. INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents');
    201. 

  201. INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents');
    202. 

  202. INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists');
    203. 

  203. INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists');
    204. 

  204. INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights');
    205. 

  205. INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights');
    206. 

  206. INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development');
    207. 

  207. INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development');
    208. 

  208. INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights');
    209. 

  209. INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights');
    210. 

  210. INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights');
    211. 

  211. INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights');
    212. 

  212. INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights');
    213. 

  213. INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights');
    214. 

  214. INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights');
    215. 

  215. INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights');
    216. 

  216. INSERT INTO gifi (accno,description) VALUES ('2178', 'Total Intangible Capital Assets');
    217. 

  217. INSERT INTO gifi (accno,description) VALUES ('2179', 'Total Accumulated Amortization Of Intangible Capital Assets');
    218. 

  218. INSERT INTO gifi (accno,description) VALUES ('2180', 'Due From Shareholder(s)/Director(s)');
    219. 

  219. INSERT INTO gifi (accno,description) VALUES ('2181', 'Due From Individual Shareholder(s)');
    220. 

  220. INSERT INTO gifi (accno,description) VALUES ('2182', 'Due From Corporate Shareholder(s)');
    221. 

  221. INSERT INTO gifi (accno,description) VALUES ('2183', 'Due From Director(s)');
    222. 

  222. INSERT INTO gifi (accno,description) VALUES ('2190', 'Due from Members');
    223. 

  223. INSERT INTO gifi (accno,description) VALUES ('2200', 'Investment In Joint Venture(s)/Partnership(s)');
    224. 

  224. INSERT INTO gifi (accno,description) VALUES ('2220', 'Due From Joint Venture(s)/Partnership(s)');
    225. 

  225. INSERT INTO gifi (accno,description) VALUES ('2240', 'Due From/Investment In Related Parties');
    226. 

  226. INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties');
    227. 

  227. INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations');
    228. 

  228. INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations');
    229. 

  229. INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost');
    230. 

  230. INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity');
    231. 

  231. INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties');
    232. 

  232. INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations');
    233. 

  233. INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations');
    234. 

  234. INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost');
    235. 

  235. INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity');
    236. 

  236. INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy');
    237. 

  237. INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments');
    238. 

  238. INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares');
    239. 

  239. INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments');
    240. 

  240. INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares');
    241. 

  241. INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt');
    242. 

  242. INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt');
    243. 

  243. INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures');
    244. 

  244. INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities');
    245. 

  245. INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities');
    246. 

  246. INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements');
    247. 

  247. INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares');
    248. 

  248. INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments');
    249. 

  249. INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans');
    250. 

  250. INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages');
    251. 

  251. INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans');
    252. 

  252. INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans');
    253. 

  253. INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit');
    254. 

  254. INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets');
    255. 

  255. INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves');
    256. 

  256. INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges');
    257. 

  257. INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses');
    258. 

  258. INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges');
    259. 

  259. INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges');
    260. 

  260. INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund');
    261. 

  261. INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance');
    262. 

  262. INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets');
    263. 

  263. INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust');
    264. 

  264. INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets');
    265. 

  265. INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft');
    266. 

  266. INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities');
    267. 

  267. INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade');
    268. 

  268. INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties');
    269. 

  269. INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable');
    270. 

  270. INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable');
    271. 

  271. INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable');
    272. 

  272. INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable');
    273. 

  273. INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable');
    274. 

  274. INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable');
    275. 

  275. INSERT INTO gifi (accno,description) VALUES ('2629', 'Interest Payable');
    276. 

  276. INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable');
    277. 

  277. INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable');
    278. 

  278. INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable');
    279. 

  279. INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable');
    280. 

  280. INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable');
    281. 

  281. INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable');
    282. 

  282. INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable');
    283. 

  283. INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt');
    284. 

  284. INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks');
    285. 

  285. INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short');
    286. 

  286. INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements');
    287. 

  287. INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates');
    288. 

  288. INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit');
    289. 

  289. INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes');
    290. 

  290. INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income');
    291. 

  291. INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)');
    292. 

  292. INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)');
    293. 

  293. INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)');
    294. 

  294. INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)');
    295. 

  295. INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)');
    296. 

  296. INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties');
    297. 

  297. INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties');
    298. 

  298. INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties');
    299. 

  299. INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties');
    300. 

  300. INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability');
    301. 

  301. INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities');
    302. 

  302. INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received');
    303. 

  303. INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable');
    304. 

  304. INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes');
    305. 

  305. INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities');
    306. 

  306. INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions');
    307. 

  307. INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares');
    308. 

  308. INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities');
    309. 

  309. INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt');
    310. 

  310. INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages');
    311. 

  311. INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan');
    312. 

  312. INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan');
    313. 

  313. INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan');
    314. 

  314. INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan');
    315. 

  315. INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan');
    316. 

  316. INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan');
    317. 

  317. INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans');
    318. 

  318. INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit');
    319. 

  319. INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short');
    320. 

  320. INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements');
    321. 

  321. INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes');
    322. 

  322. INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures');
    323. 

  323. INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income');
    324. 

  324. INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes');
    325. 

  325. INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)');
    326. 

  326. INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)');
    327. 

  327. INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)');
    328. 

  328. INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)');
    329. 

  329. INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)');
    330. 

  330. INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties');
    331. 

  331. INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties');
    332. 

  332. INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties');
    333. 

  333. INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities');
    334. 

  334. INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases');
    335. 

  335. INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities');
    336. 

  336. INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration');
    337. 

  337. INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust');
    338. 

  338. INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves');
    339. 

  339. INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated');
    340. 

  340. INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations');
    341. 

  341. INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts');
    342. 

  342. INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities');
    343. 

  343. INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt');
    344. 

  344. INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust');
    345. 

  345. INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities');
    346. 

  346. INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares');
    347. 

  347. INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares');
    348. 

  348. INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus');
    349. 

  349. INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus');
    350. 

  350. INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus');
    351. 

  351. INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve');
    352. 

  352. INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account');
    353. 

  353. INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit');
    354. 

  354. INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity');
    355. 

  355. INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity');
    356. 

  356. INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start');
    357. 

  357. INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss');
    358. 

  358. INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared');
    359. 

  359. INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend');
    360. 

  360. INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend');
    361. 

  361. INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments');
    362. 

  362. INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings');
    363. 

  363. INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions');
    364. 

  364. INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves');
    365. 

  365. INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments');
    366. 

  366. INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items');
    367. 

  367. INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)');
    368. 

  368. INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End');
    369. 

  369. INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services');
    370. 

  370. INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties');
    371. 

  371. INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales');
    372. 

  372. INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties');
    373. 

  373. INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales');
    374. 

  374. INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties');
    375. 

  375. INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing');
    376. 

  376. INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue');
    377. 

  377. INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue');
    378. 

  378. INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales');
    379. 

  379. INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue');
    380. 

  380. INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue');
    381. 

  381. INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue');
    382. 

  382. INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income');
    383. 

  383. INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss');
    384. 

  384. INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss');
    385. 

  385. INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue');
    386. 

  386. INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services');
    387. 

  387. INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue');
    388. 

  388. INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources');
    389. 

  389. INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures');
    390. 

  390. INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans');
    391. 

  391. INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources');
    392. 

  392. INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income');
    393. 

  393. INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources');
    394. 

  394. INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources');
    395. 

  395. INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue');
    396. 

  396. INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions');
    397. 

  397. INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue');
    398. 

  398. INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue');
    399. 

  399. INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing');
    400. 

  400. INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue');
    401. 

  401. INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products');
    402. 

  402. INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products');
    403. 

  403. INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates');
    404. 

  404. INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies');
    405. 

  405. INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property');
    406. 

  406. INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income');
    407. 

  407. INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets');
    408. 

  408. INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments');
    409. 

  409. INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties');
    410. 

  410. INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received');
    411. 

  411. INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees');
    412. 

  412. INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments');
    413. 

  413. INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts');
    414. 

  414. INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities');
    415. 

  415. INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue');
    416. 

  416. INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses');
    417. 

  417. INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates');
    418. 

  418. INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions');
    419. 

  419. INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures');
    420. 

  420. INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships');
    421. 

  421. INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues');
    422. 

  422. INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource');
    423. 

  423. INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits');
    424. 

  424. INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees');
    425. 

  425. INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues');
    426. 

  426. INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees');
    427. 

  427. INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants');
    428. 

  428. INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products');
    429. 

  429. INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services');
    430. 

  430. INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services');
    431. 

  431. INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services');
    432. 

  432. INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends');
    433. 

  433. INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries');
    434. 

  434. INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries');
    435. 

  435. INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries');
    436. 

  436. INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue');
    437. 

  437. INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory');
    438. 

  438. INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods');
    439. 

  439. INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials');
    440. 

  440. INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process');
    441. 

  441. INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process');
    442. 

  442. INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials');
    443. 

  443. INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A');
    444. 

  444. INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B');
    445. 

  445. INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases');
    446. 

  446. INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages');
    447. 

  447. INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages');
    448. 

  448. INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts');
    449. 

  449. INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource');
    450. 

  450. INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs');
    451. 

  451. INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations');
    452. 

  452. INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling');
    453. 

  453. INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs');
    454. 

  454. INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty');
    455. 

  455. INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties');
    456. 

  456. INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental');
    457. 

  457. INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological');
    458. 

  458. INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment');
    459. 

  459. INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes');
    460. 

  460. INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals');
    461. 

  461. INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys');
    462. 

  462. INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs');
    463. 

  463. INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges');
    464. 

  464. INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties');
    465. 

  465. INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals');
    466. 

  466. INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax');
    467. 

  467. INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes');
    468. 

  468. INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases');
    469. 

  469. INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge');
    470. 

  470. INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs');
    471. 

  471. INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation');
    472. 

  472. INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard');
    473. 

  473. INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs');
    474. 

  474. INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs');
    475. 

  475. INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs');
    476. 

  476. INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs');
    477. 

  477. INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty');
    478. 

  478. INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down');
    479. 

  479. INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets');
    480. 

  480. INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets');
    481. 

  481. INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales');
    482. 

  482. INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory');
    483. 

  483. INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods');
    484. 

  484. INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials');
    485. 

  485. INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process');
    486. 

  486. INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process');
    487. 

  487. INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales');
    488. 

  488. INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss');
    489. 

  489. INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion');
    490. 

  490. INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising');
    491. 

  491. INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations');
    492. 

  492. INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment');
    493. 

  493. INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion');
    494. 

  494. INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets');
    495. 

  495. INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense');
    496. 

  496. INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses');
    497. 

  497. INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses');
    498. 

  498. INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits');
    499. 

  499. INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits');
    500. 

  500. INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits');
    501. 

  501. INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans');
    502. 

  502. INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets');
    503. 

  503. INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets');
    504. 

  504. INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance');
    505. 

  505. INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives');
    506. 

  506. INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges');
    507. 

  507. INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt');
    508. 

  508. INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures');
    509. 

  509. INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages');
    510. 

  510. INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt');
    511. 

  511. INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges');
    512. 

  512. INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges');
    513. 

  513. INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs');
    514. 

  514. INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships');
    515. 

  515. INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships');
    516. 

  516. INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes');
    517. 

  517. INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees');
    518. 

  518. INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees');
    519. 

  519. INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations');
    520. 

  520. INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations');
    521. 

  521. INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses');
    522. 

  522. INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies');
    523. 

  523. INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities');
    524. 

  524. INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing');
    525. 

  525. INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees');
    526. 

  526. INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees');
    527. 

  527. INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees');
    528. 

  528. INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees');
    529. 

  529. INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees');
    530. 

  530. INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees');
    531. 

  531. INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees');
    532. 

  532. INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees');
    533. 

  533. INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees');
    534. 

  534. INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees');
    535. 

  535. INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees');
    536. 

  536. INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees');
    537. 

  537. INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay');
    538. 

  538. INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees');
    539. 

  539. INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs');
    540. 

  540. INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees');
    541. 

  541. INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense');
    542. 

  542. INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording');
    543. 

  543. INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental');
    544. 

  544. INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental');
    545. 

  545. INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs');
    546. 

  546. INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees');
    547. 

  547. INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental');
    548. 

  548. INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental');
    549. 

  549. INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)');
    550. 

  550. INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage');
    551. 

  551. INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental');
    552. 

  552. INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft');
    553. 

  553. INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings');
    554. 

  554. INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles');
    555. 

  555. INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats');
    556. 

  556. INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment');
    557. 

  557. INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard');
    558. 

  558. INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense');
    559. 

  559. INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs');
    560. 

  560. INSERT INTO gifi (accno,description) VALUES ('9013', 'Security');
    561. 

  561. INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal');
    562. 

  562. INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages');
    563. 

  563. INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions');
    564. 

  564. INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share');
    565. 

  565. INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses');
    566. 

  566. INSERT INTO gifi (accno,description) VALUES ('9064', 'Director''s Fees');
    567. 

  567. INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries');
    568. 

  568. INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries');
    569. 

  569. INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts');
    570. 

  570. INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies');
    571. 

  571. INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools');
    572. 

  572. INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense');
    573. 

  573. INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms');
    574. 

  574. INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry');
    575. 

  575. INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering');
    576. 

  576. INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear');
    577. 

  577. INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps');
    578. 

  578. INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice');
    579. 

  579. INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies');
    580. 

  580. INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses');
    581. 

  581. INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade');
    582. 

  582. INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet');
    583. 

  583. INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes');
    584. 

  584. INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses');
    585. 

  585. INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions');
    586. 

  586. INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities');
    587. 

  587. INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity');
    588. 

  588. INSERT INTO gifi (accno,description) VALUES ('9222', 'Water');
    589. 

  589. INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat');
    590. 

  590. INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs');
    591. 

  591. INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications');
    592. 

  592. INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses');
    593. 

  593. INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short');
    594. 

  594. INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense');
    595. 

  595. INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses');
    596. 

  596. INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses');
    597. 

  597. INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express');
    598. 

  598. INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses');
    599. 

  599. INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident');
    600. 

  600. INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident');
    601. 

  601. INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges');
    602. 

  602. INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees');
    603. 

  603. INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses');
    604. 

  604. INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development');
    605. 

  605. INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes');
    606. 

  606. INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses');
    607. 

  607. INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses');
    608. 

  608. INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)');
    609. 

  609. INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses');
    610. 

  610. INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses');
    611. 

  611. INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income');
    612. 

  612. INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds');
    613. 

  613. INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat');
    614. 

  614. INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats');
    615. 

  615. INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley');
    616. 

  616. INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains');
    617. 

  617. INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn');
    618. 

  618. INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola');
    619. 

  619. INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed');
    620. 

  620. INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans');
    621. 

  621. INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments');
    622. 

  622. INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues');
    623. 

  623. INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit');
    624. 

  624. INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes');
    625. 

  625. INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables');
    626. 

  626. INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco');
    627. 

  627. INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products');
    628. 

  628. INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops');
    629. 

  629. INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue');
    630. 

  630. INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle');
    631. 

  631. INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine');
    632. 

  632. INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry');
    633. 

  633. INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs');
    634. 

  634. INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)');
    635. 

  635. INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies');
    636. 

  636. INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption');
    637. 

  637. INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs');
    638. 

  638. INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture');
    639. 

  639. INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat');
    640. 

  640. INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities');
    641. 

  641. INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products');
    642. 

  642. INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)');
    643. 

  643. INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production');
    644. 

  644. INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production');
    645. 

  645. INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues');
    646. 

  646. INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies');
    647. 

  647. INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance');
    648. 

  648. INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments');
    649. 

  649. INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments');
    650. 

  650. INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates');
    651. 

  651. INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel');
    652. 

  652. INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest');
    653. 

  653. INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes');
    654. 

  654. INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses');
    655. 

  655. INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses');
    656. 

  656. INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses');
    657. 

  657. INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work');
    658. 

  658. INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales');
    659. 

  659. INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing');
    660. 

  660. INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds');
    661. 

  661. INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends');
    662. 

  662. INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income');
    663. 

  663. INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income');
    664. 

  664. INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income');
    665. 

  665. INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets');
    666. 

  666. INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel');
    667. 

  667. INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking');
    668. 

  668. INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased');
    669. 

  669. INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases');
    670. 

  670. INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals');
    671. 

  671. INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss');
    672. 

  672. INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss');
    673. 

  673. INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income');
    674. 

  674. INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue');
    675. 

  675. INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses');
    676. 

  676. INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire');
    677. 

  677. INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime');
    678. 

  678. INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides');
    679. 

  679. INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants');
    680. 

  680. INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS');
    681. 

  681. INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses');
    682. 

  682. INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding');
    683. 

  683. INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases');
    684. 

  684. INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees');
    685. 

  685. INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses');
    686. 

  686. INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance');
    687. 

  687. INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences');
    688. 

  688. INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs');
    689. 

  689. INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel');
    690. 

  690. INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease');
    691. 

  691. INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses');
    692. 

  692. INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets');
    693. 

  693. INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion');
    694. 

  694. INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt');
    695. 

  695. INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries');
    696. 

  696. INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance');
    697. 

  697. INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land');
    698. 

  698. INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums');
    699. 

  699. INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work');
    700. 

  700. INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity');
    701. 

  701. INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance');
    702. 

  702. INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking');
    703. 

  703. INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel');
    704. 

  704. INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture');
    705. 

  705. INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums');
    706. 

  706. INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges');
    707. 

  707. INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees');
    708. 

  708. INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees');
    709. 

  709. INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses');
    710. 

  710. INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees');
    711. 

  711. INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes');
    712. 

  712. INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings');
    713. 

  713. INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery');
    714. 

  714. INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses');
    715. 

  715. INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages');
    716. 

  716. INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants');
    717. 

  717. INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants');
    718. 

  718. INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs');
    719. 

  719. INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies');
    720. 

  720. INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses');
    721. 

  721. INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools');
    722. 

  722. INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing');
    723. 

  723. INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying');
    724. 

  724. INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits');
    725. 

  725. INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone');
    726. 

  726. INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental');
    727. 

  727. INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel');
    728. 

  728. INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold');
    729. 

  729. INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse');
    730. 

  730. INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs');
    731. 

  731. INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed');
    732. 

  732. INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed');
    733. 

  733. INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets');
    734. 

  734. INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota');
    735. 

  735. INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses');
    736. 

  736. INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes');
    737. 

  737. INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses');
    738. 

  738. INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment');
    739. 

  739. INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses');
    740. 

  740. INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income');
    741. 

  741. INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items');
    742. 

  742. INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items');
    743. 

  743. INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements');
    744. 

  744. INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses');
    745. 

  745. INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items');
    746. 

  746. INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes');
    747. 

  747. INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision');
    748. 

  748. INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items');
    749. 

  749. -- This item represents the net amount of:
    750. 

  750. -- Item 9970 - Net income/loss before taxes and extraordinary items minus 
    751. 

  751. -- Item 9975 - Extraordinary item(s) minus 
    752. 

  752. -- Item 9976 - Legal settlements plus
    753. 

  753. -- Item 9980 - Unrealized gains/losses minus
    754. 

  754. -- Item 9985 - Unusual items minus
    755. 

  755. -- Item 9990 - Current income taxes minus
    756. 

  756. -- Item 9995 - Deferred income tax provision
    757. 

  757. -- and must be reported.
    758. 

  758. -- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss, 
    759. 

  759. -- in the retained earnings section. 
    760. 

  760. --
    761. 

  761. commit;
    762.
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