diff --git a/nexa_coa_setup/data/01_account_account.xml b/nexa_coa_setup/data/01_account_account.xml index 7faba267..5e19f868 100644 --- a/nexa_coa_setup/data/01_account_account.xml +++ b/nexa_coa_setup/data/01_account_account.xml @@ -1,5 +1,808 @@ + + + + + + + + 119100 + Due From Shareholder — Gurpreet + asset_current + + + + + 119900 + Due From Associated Corporations + asset_current + + + + + 118100 + HST/GST Input Tax Credit (ITC) Receivable + asset_current + + + + 118200 + HST/GST Instalments Paid + asset_current + + + + 118300 + QST Input Tax Refund Receivable + asset_current + + + + 151100 + Computer Hardware & Equipment (CCA Class 50) + asset_fixed + + + + 151200 + Office Furniture & Equipment (CCA Class 8) + asset_fixed + + + + 151300 + Vehicles (CCA Class 10/10.1) + asset_fixed + + + + 151400 + Leasehold Improvements (CCA Class 13) + asset_fixed + + + + 151500 + Acquired Software & Intangibles (CCA Class 14.1) + asset_fixed + + + + 151600 + Tools & Small Equipment <$500 (CCA Class 12) + asset_fixed + + + + 154100 + Acc. Depreciation — Computer Hardware + asset_fixed + + + + 154200 + Acc. Depreciation — Office Furniture + asset_fixed + + + + 154300 + Acc. Depreciation — Vehicles + asset_fixed + + + + 154400 + Acc. Depreciation — Leasehold Improvements + asset_fixed + + + + 154500 + Acc. Depreciation — Acquired Software + asset_fixed + + + + + + + + 213100 + HST/GST Collected on Sales + liability_current + + + + 213500 + QST Collected on Sales + liability_current + + + + 214100 + Net HST/GST Payable + liability_current + + + + 215100 + Source Deductions Payable — Federal Tax + liability_current + + + + 215200 + Source Deductions Payable — CPP + liability_current + + + + 215300 + Source Deductions Payable — EI + liability_current + + + + 216100 + Corporate Income Tax — Federal Payable + liability_current + + + + 216200 + Corporate Income Tax — Provincial Payable + liability_current + + + + 216300 + Corporate Tax Instalments Paid + asset_current + + + + 221100 + Due To Shareholder — Gurpreet (short-term) + liability_current + + + + + 221200 + Shareholder Loan — Gurpreet (long-term) + liability_non_current + + + + + 222900 + Due To Associated Corporations + liability_current + + + + + + + + + 311100 + Share Capital — Common Shares + equity + + + + 311200 + Share Capital — Preferred Shares + equity + + + + 311300 + Contributed Surplus + equity + + + + 321100 + Retained Earnings — Current Year + equity + + + + 321200 + Retained Earnings — Prior Years + equity + + + + 321900 + Dividends Declared + equity + + + + + + + + 411100 + SaaS Subscription Revenue + income + + + + 411200 + Hosting & Infrastructure Revenue + income + + + + 411300 + Support & Maintenance Contracts Revenue + income + + + + 411400 + Domain/SSL/Renewal Pass-through Revenue + income + + + + 411500 + Setup / Onboarding Fees Revenue + income + + + + 412100 + Custom Software Development Revenue + income + + + + 412200 + Custom Web Application Development Revenue + income + + + + 412300 + Custom Website Development Revenue + income + + + + 412400 + ERP Implementation & Customization Revenue + income + + + + 412500 + Mobile App Development Revenue + income + + + + 412600 + Business App / Integration Revenue + income + + + + 413100 + Consulting & Advisory Revenue + income + + + + 413200 + Training & Workshops Revenue + income + + + + 413300 + Technical Support — Per-incident / Hourly Revenue + income + + + + 414100 + Third-party Software Resale Revenue + income + + + + 414200 + Hardware Resale Revenue + income + + + + 419100 + Sales Discounts + income + + + + 419200 + Sales Returns & Refunds + income + + + + 419300 + Bad Debt Recovery + income_other + + + + + + + + + 511105 + Cloud Infrastructure (AWS, Hetzner, OVH, DigitalOcean, Linode) + expense_direct_cost + + + + 511110 + CDN & Edge Services (Cloudflare, Fastly) + expense_direct_cost + + + + 511120 + Backup & Storage Services + expense_direct_cost + + + + 511130 + Database & Backend Services (Supabase, hosted Postgres, Redis) + expense_direct_cost + + + + 511140 + Monitoring & Observability (customer-facing only) + expense_direct_cost + + + + 511150 + SSL Certificates & Domains (wholesale for resale) + expense_direct_cost + + + + 511160 + DNS & Email Hosting (wholesale for resale) + expense_direct_cost + + + + 511200 + Third-party API Costs (Twilio, SendGrid, OpenAI) + expense_direct_cost + + + + 511210 + Per-customer Licensing & Royalties + expense_direct_cost + + + + 512100 + Subcontracted Labour — Canadian (T4A) — SR&ED-eligible + expense_direct_cost + + + + 512110 + Subcontracted Labour — Foreign — NOT SR&ED-eligible + expense_direct_cost + + + + 512200 + Project-specific Software & Licenses + expense_direct_cost + + + + 512300 + Project Travel & Onsite (rebilled) + expense_direct_cost + + + + 512400 + Project Hardware (passed through) + expense_direct_cost + + + + 513100 + Cost of Software Resold + expense_direct_cost + + + + 513200 + Cost of Hardware Resold + expense_direct_cost + + + + 519100 + COGS Adjustments / Write-offs + expense_direct_cost + + + + + + + + 611100 + Salaries & Wages — Development (SR&ED-eligible) + expense + + + + 611200 + Salaries & Wages — Sales & Marketing + expense + + + + 611300 + Salaries & Wages — Admin & Operations + expense + + + + 611400 + Salary — Shareholder/Officer (Gurpreet) + expense + + + + 611500 + Employer CPP / QPP Contributions + expense + + + + 611600 + Employer EI Premiums + expense + + + + 611700 + Employer Health Tax (EHT/QHST) + expense + + + + 611800 + WCB / WSIB Premiums + expense + + + + 611900 + Employee Benefits (health, dental, group) + expense + + + + 611950 + Bonuses & Incentives + expense + + + + 611960 + Vacation Pay Accrual + expense + + + + 612100 + Contract Labour — Canadian (admin/marketing/freelance) + expense + + + + 612200 + Contract Labour — Foreign + expense + + + + 621100 + Rent — Commercial Office + expense + + + + 621200 + Home Office — Business Portion + expense + + + + 621300 + Utilities — Commercial + expense + + + + 621400 + Internet & Phone — Business + expense + + + + 621500 + Office Supplies & Consumables + expense + + + + 621600 + Cleaning & Maintenance + expense + + + + 621700 + Office Snacks & Refreshments + expense + + + + 631100 + Software — Productivity (M365, Slack, Notion, Linear, GitHub) + expense + + + + 631200 + Software — Development Tools (Cursor, Figma, IDEs) + expense + + + + 631300 + Software — Internal Infrastructure + expense + + + + 631400 + Software — Security & IT + expense + + + + 631500 + Software — Sales & Marketing + expense + + + + 641100 + Advertising — Digital Ads + expense + + + + 641200 + Advertising — Content / SEO + expense + + + + 641300 + Trade Shows & Conferences + expense + + + + 641400 + Promotional Items / Branded Swag + expense + + + + 641500 + Website — Own (nexasystems.ca) + expense + + + + 651100 + Legal Fees — General + expense + + + + 651200 + Accounting & Bookkeeping + expense + + + + 651300 + Tax Preparation (T2, T1, GST/HST) + expense + + + + 651400 + Business Consulting + expense + + + + 661100 + Insurance — Commercial General Liability + expense + + + + 661200 + Insurance — Professional Liability / E&O + expense + + + + 661300 + Insurance — Cyber Liability + expense + + + + 661400 + Insurance — Property + expense + + + + 661500 + Insurance — Directors & Officers + expense + + + + 671100 + Travel — Flights, Hotels, Ground Transport + expense + + + + 671200 + Meals & Entertainment — 50% Deductible + expense + + + + 671300 + Vehicle — Operating (gas, insurance, repairs, parking) + expense + + + + 671400 + Mileage Reimbursement — Personal Vehicle + expense + + + + 681100 + Conferences & Seminars (registration) + expense + + + + 681200 + Courses & Certifications + expense + + + + 681300 + Books & Publications + expense + + + + 681400 + Professional Memberships & Dues + expense + + + + 691100 + Bank Service Charges + expense + + + + 691200 + Merchant Processing Fees (Stripe, PayPal, Square) + expense + + + + 691300 + Wire Transfer & FX Fees + expense + + + + 691400 + Interest Expense — Bank Loans / LOC + expense + + + + 691500 + Interest Expense — Credit Cards + expense + + + + 691600 + Late Payment Penalties — Non-deductible + expense + + + + 699100 + Bad Debt Expense + expense + + + + 699200 + Donations & Sponsorships (deductible) + expense + + + + 699300 + Penalties & Fines — Non-deductible + expense + + + + 699400 + Realized FX Losses + expense + + + + 699500 + Depreciation / CCA Expense + expense + +