English: ^13 Non-Appropriated Amounts F NON-APPROPRIATED AMOUNTS F1 EXPENDITURES NOT BEING CHARGED TO APPROPRIATIONS AT THE SAME TIME F11 EXPENDITURES NOT BEING CHARGED TO APPROPRIATIONS AT THE SAME TIME F111 Amortization Expenses for Capital Assets F112 Inventory Charged to Program Expenses F113 Re-Allocation of Suspense Activity Accounts F114 Capital Lease F115 Travellers Cheques Issued as Advances on a Subsequent Date F116 Advances Accounted for on a Later Date F119 Other Amounts to be Charged to Program Expenses F12 EXPENDITURES NOT BEING CHARGED TO APPROPRIATIONS AT THE SAME TIME F121 Allowances Set Up for Vacation Pay F122 Allowances Set Up for Bad Debt Expenses F123 Refunds of Program Expenditures F124 Allowances Set Up for Severance Pay F125 Allowances Set Up for Compensatory Leave F126 Notes to International Financial Institutions F127 Expenses related to environmental liabilities F128 Expenses for claims and pending and threatened litigation F129 Other Amounts to be Charged Later F15 OTHER EXPENSES F151 Discounted Portion of Expenses being Recovered F152 Re-Allocation of Capital Asset Expenditures F153 Potentially Collectible Amounts for Canada Student Loans F154 Expenses Related to Loan Guarantee F155 Reversal of expenditures related to Justice Canada F156 Expenses to record allowance for valuation of Loans, Investments and advances F158 Expenses related to provisions devolved to Departments, not elsewhere specified F159 Other Expenses not being Charged to Appropriations at the Same Time F2 REVENUE NOT BEING CREDITED TO APPROPRIATIONS OR OTHER AUTHORITIES AT THE SAME TIME F21 REVENUE EARNED WHICH WILL BE CREDITED TO AN APPROPRIATION F210 Revenue Earned which will be Credited to an Appropriation Later F218 Contra Offset for Revenue Credited to Votes F22 REVENUE PREVIOUSLY USED F221 Amortization of Revenue which was Previously Used to Purchase an Asset F25 OTHER REVENUE F251 Amortization of Discounts F259 Other Revenue not being Credited to Appropriations or Other Authorities at the Same Time F3 NON-APPROPRIATED AMOUNTS ADDED TO OR DEDUCTED FROM ASSET BALANCES F31 AMOUNTS PREVIOUSLY CHARGED TO APPROPRIATIONS F311 Increases (Decreases) to Accumulated Amortization of Capital Assets
French: ^13 Montants ne nécessitant pas de crédit parlementaire F Montants ne nécessitant pas de crédit parlementaire F1 Charges ne nécessitant pas de crédits parlementaires F11 Charges non imputés à des crédits ou autres autorisations en même temps F111 Charges d'amortissement des immobilisations F112 Stocks imputés aux charges de programmes F113 Réallocation des comptes d'attente d'activité F114 Contrats de location-acquisition F115 Chèques de voyage émis à titre d'avances à une date ultérieure F116 Avances comptabilisées ultérieurement F119 Autres montants à imputer aux dépenses de programmes F12 Charges non imputés à des crédits ou autres autorisations en même temps F121 Provisions pour paye de vacances F122 Provisions pour créances douteuses F123 Remboursements de dépenses de programmes F124 Provisions pour indemnités de départ F125 Provisions pour congés compensatoires F126 Billet aux Institutions financières Internationales F127 Charges relatives aux passifs environnementaux F128 Charges pour réclamations et causes en instance et imminentes F129 Autres montants à imputer ultérieurement F15 Autres charges F151 Décote des dépenses recouvrées F152 Réallocation des dépenses en immobilisations F153 Montants potentiellement recouvrables pour prêts d'études canadien F154 Charges reliées aux garanties d'emprunt