Guide to the General Index of Financial Information ... - New Learner

9711 Feed, supplements, straw, and beddingpurchased dairy rations and forage9712 Livestock purchases9713 Veterinary fees, medicine, and breeding feesartificial insemination, disease testing, embryotransplants, neutering, semen, spaying, and studservice9714 Minerals and salts9760 Machinery expenses9761 Machinery insurance9762 Machinery licences9763 Machinery repairs9764 Machinery fuellubricants9765 Machinery lease9790 General farm expensesmilk testing, negative farm support payments, andsilage preservation9791 Amortization of tangible assetsamortization of leasehold improvements and amountsreferred to as depreciation9792 Advertising, marketing costs, and promotion9793 Bad debtallowance for bad debts, allowance/provision fordoubtful accounts, bad debt, bad debt written-off,provision for bad debts, and reserve for bad debt9794 Benefits related to employee salariescontributions to deferred income plans(DPSP/EPSP/RPP), employer’s portion of employeebenefits (CPP/EI/QPIP/WCB), group insurance benefits(dental/life/medical plans), payroll deductions, andlodging/room and board9795 Building repairs and maintenance9796 Clearing, levelling, and draining landexpenses from building a road, digging/drilling a waterwell, installing land drainage, ploughing land, andbringing public utilities to the farm9797 Crop insurance, Revenue Protection Program, andstabilization premiums9798 Custom or contract workegg cleaning/grading/sorting/spraying, cheese aging,and contract harvesting/combining/crop dusting9799 Electricity9800 Fence repairs and maintenance9801 Freight and truckingdelivery and distribution costs and shipping9802 Heating fuel and curing fuelcoal, oil, natural gas, and fuel for curing tobacco/cropdrying/greenhouses9803 Insurance program overpayment recapture9804 Other insurance premiumsfarm insurance, private crop insurance, livestockinsurance, and business interruption insurancepremiums9805 Interest and bank chargesfinance charges, interest on a farm loan, interest onlong-term debt, and interest on a mortgage9806 Marketing board fees9807 Memberships/subscription feesassociation fees9808 Office expensesfarm-related office expenses such as accounting/receiptbooks, invoices, and stationery9809 Professional feesamounts reported as farm-related expenses such asaccounting/bookkeeping fees, data processing costs, andlegal fees9810 Property taxesland, municipal, and realty taxes9811 Rent – land and buildings9812 Rent – machinery9813 Other rental expenses9814 Salaries and wages9815 Salaries and wages other than spouse ordependantssalaries for farmhand and self9816 Salaries and wages paid to dependants9817 Selling costs9818 Supplies9819 Motor vehicle expensesautomobile expenses, gas, motor vehicle fuel, propane,tires, vehicle repairs and maintenance, and vehiclewashing9820 Small tools9821 Soil testing9822 Storage/drying9823 Licences/permits9824 Telephone9825 Quota rental (tobacco, dairy)9826 Gravel9827 Purchases of commodities resold9828 Salaries and wages paid to spouse9829 Motor vehicle interest and leasing costs9830 Prepared feed9831 Custom feed9832 Amortization of intangible assets9833 Amortization of milk quota9834 Travel expenses9835 Capital/business taxes9836 Commissions and levies9850 Non-farming expensesif you are not using items 8300 to 9368, use this item toreport any non-farming expenses of a farmingcorporation9870 Net inventory adjustmentmay be used to report the farm’s opening inventory lessclosing inventoryNoteIf the closing inventory is greater than the openinginventory, this item should be reported as a negative.9898 Total farm expensesrepresents the sum of all farm expense amountsincluding any amount in item 9850 and must bereported if there are no amounts in any of items 8300 to9368 (see “Validity check items” on page 5)24www.cra.gc.ca