ASSETS (>$500.

00)
1580 Furniture, Hardware & Software:Computer Hardware - Costs
1610 Equipment, Boats, Vehicles & Trailers:Heavy Equipment - Costs

1640 Furniture, Hardware & Software:Office Equipment / Furniture - Costs

1670 Equipment, Boats, Vehicles & Trailers:Vehicles / Trailers - Costs
1700 Equipment, Boats, Vehicles & Trailers:Work Boats - Costs
1730 Furniture, Hardware & Software:Computer Software - Costs
2800 Shareholder Loan B J ( do NOT post)

INCOME
4000 Commerical Construction
4001 Residential Construction
4050 Anchor Revenue
4070 Rental Revenue:Barge Revenue
4080 Boat Lift Revenue
4085 Boat Lift Service Revenue
4110 Rental Revenue:Crane Revenue
4120 Dock Accessories Revenue:Dock Electrical Revenue
4125 Dock Accessories Revenue
4141 Dock Accessories Revenue:Ladder Revenue
4160 Materials Revenue (lumber, decking, products, FOB yard)
4190 Permit Revenue
4241 Rental Revenue
4270 Disposal Revenue

COST OF GOODS SOLD DESCRIPTION SUPPLIERS

5380 Boat Lifts Boat lifts & parts Aqualu, Diversco
5382 Boat Lifts - American Boat lifts purchased in the states IMM & Shorestation
5510 Hardware Bolts, nuts, nails etc BC Fasteners (bolts & nuts), Monashee
5545 Materials:Composite decking Composite decking & thruflow Maralumber, ScottCo ** contractor rewards** could we put note in file?
5550 Dock Accessories Dock products: bumpers, racks, cleats, lights Paynes, Barbour, Aqualu
5555 Materials:Aluminun Aluminum materials for lifts & docks Aqualu, Millenium, Park-Ex
5560 Materials:Lumber Lumber Shys Forest Products
5570 Materials Cost of Goods Sold
5590 Materials:Piles (steel or wood) Piles (steel or wood) Gormans & varsteel
5600 Permits - Dock Permit income: QEP, SAP, Variances, Fees Dock construction: FCBC, DOLC, DOP/S
5622 Powder Coating Powder coating Protek & Galaxy
5660 Rental Equipment Rental expenses Sunbelt Rentals
5690 Sanitary / Landfill cardboard bin, toilets, and disposal bin (40Y) 4 Less Disposal, ABC
5700 Small Tools / Equipment Small corded/cordless tools, saws, bits etc BC fasteners, Bissett <$500.00
5720 Freight / Shipping / Trucking Hot Shot
5750 Subcontractors Entec
5755 Subcontractors:Professional Consultant Fees

EXPENSES DESCRIPTION SUPPLIERS

5220 Accounting / Legal Touchstone Law, Steve Burns, Achieve
5240 Advertising / Promotion Marketing fees, promotional clothing Catalyst, Google, Robertsons clothing
AUTO DESCRIPTION SUPPLIERS
5260 Automotive *:Repair & Maintenance ( Auto ) Fountian Tire
5280 Automotive *:Fuel / Gas / Oil ( Auto ) Husky
5300 Automotive *:Insurance ( Auto ) Truck fleet insurance Capri Insurance
5310 Automotive *:Parking ( Auto )
BARGE DESCRIPTION SUPPLIERS
5350 Barge / Boat / Crane *:Gas / Fuel ( Barge / Boat / Crane ) AFD
5360 Bank Interest & Charges Late, annual & monthly bank fees RBC
5365 Barge / Boat / Crane *:Repairs & Maintenance ( Crane )
5370 Barge / Boat / Crane *:Repairs & Maintenance ( Barge / Boat )
OTHER DESCRIPTION SUPPLIERS
5410 Charitable Donations
5460 Cellular Telephone Cell phones & ipads Telus
5500 Entertainment / P.R. Dining, trips,
5520 Insurance Commerical Liability Insurance Capri Insurance - Commerical
5530 Bank Interest & Charges:Line of Credit / Loan Interest Operating line interest & financing fees RBC
5580 Office Supplies Office equipment, software & supplies Corbett, Amazon,

5585 Subscriptions Monthly subscriptions QBO, Tsheets, GeoTab, connect, Innov8, office etc
5620 Permits & Licensing Fees Business licenses & permits City of Kelowna, WFN
5640 Repair & Maintenance
5680 Rent ( Office / Yard ) Property lease Tolko
5695 Shop Supplies Misc shop supplies- paint, rags, etc Lordco
5760 Traveling Expenses
5770 Training & Education Levitt, Fulford, ITA
5780 Telephone / Fax Shaw Cable
5830 Utilities Hydro/Fortis *Can these be combined?
6300 Small Tool Repairs Repair of small tools KY Tools , Central Elect., Honda

CURRENT LIABILITIES DESCRIPTION SUPPLIERS

2100 Line of Credit
2250 Payroll liabilities:Wages Payable
2260 Customer Deposit Client deposits (10%)
2300 Payroll liabilities:Vacation Payable Vacation Pay Employee
2330 Payroll liabilities:Federal Tax Payable Income Tax, CPP & EI CRA
2345 Payroll liabilities:Group Insurance Extended Health Benefits RWMN
2346 Payroll liabilities:Group Insurance:Gym Membership Health Spending Account Gravity
2347 Payroll liabilities:Group Insurance:RWAM Extended Health Benefits RWAM
2350 PST Suspense (BC)
2351 PST - SELF ASSESS Suspense
2352 PST Suspense (BC):PST Payable (BC)
2353 PST Payable on Purchases Outside of BC PST Payable on Purchases Outside of BC
2355 Misc Supplies
2360 Payroll liabilities:WorkSafe BC Payable WCB Payable
2370 Corporate Income Tax Payable Corporate Tax ($3,200 per monnth)
2400 GST/HST Payable GST Charged on Sales
2450 GST/HST Suspense GST Paid on Purchases
Direct Deposit Payable
Payroll liabilities
PST - SELF ASSESS Payable

PAYROLL EXPENSE DESCRIPTION SUPPLIERS

5890 Payroll Expense *:Employee Benefits
5891 Payroll Expense *:Employee Benefits:Health Insurance
5892 Payroll Expense *:Employee Benefits:Taxable Benefits (non-cash)
5900 Payroll Expense *:Wages Wages
5910 Payroll Expense *:Tax Expense EI & CPP company contributions
5930 Payroll Expense *:WorkSafe BC Expense WCB
5935 Payroll Expense *:BC EHT Expense Employee Health Care Tax (>$1.5M)
 OTHER DESCRIPTION SUPPLIERS
Automotive *
Barge / Boat / Crane *
Payroll Expense *
PST - SELF ASSESS Expense
PST Expense (BC)
Unapplied Cash Bill Payment Expense
Uncategorized Expense
4220 PST Commission
4250 Client Finance Charges / Late Fees Interest Charges on client invoice
4300 Interest Revenue
4320 Dividend Revenue Dividend Revenue
4340 Foreign Non-Business Income Foreign Non-Business Income
4350 Gain / Loss On Disposal Of Assets
5225 Investment Management Fees
5442 Corporate Taxes
5450 Non-Deductible Penalties & Interest
5470 Depreciation
5495 Exchange Gain or Loss
5960 Foreign Tax Paid Foreign Tax Paid
5970 CORPORATE TAX PROVISION
5975 Dividend Refund Dividend Refund
Other Miscellaneous Expense
Reconciliation Discrepancies