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