1120 Due From Shareholder — Gurpreet asset_current 1130 Due From Associated Corporations asset_current 1210 HST/GST Input Tax Credit (ITC) Receivable asset_current 1220 HST/GST Instalments Paid asset_current 1230 QST Input Tax Refund Receivable asset_current 1510 Computer Hardware & Equipment (CCA Class 50) asset_fixed 1520 Office Furniture & Equipment (CCA Class 8) asset_fixed 1530 Vehicles (CCA Class 10/10.1) asset_fixed 1540 Leasehold Improvements (CCA Class 13) asset_fixed 1550 Acquired Software & Intangibles (CCA Class 14.1) asset_fixed 1560 Tools & Small Equipment <$500 (CCA Class 12) asset_fixed 1710 Acc. Depreciation — Computer Hardware asset_fixed 1720 Acc. Depreciation — Office Furniture asset_fixed 1730 Acc. Depreciation — Vehicles asset_fixed 1740 Acc. Depreciation — Leasehold Improvements asset_fixed 1750 Acc. Depreciation — Acquired Software asset_fixed 2110 HST/GST Collected on Sales liability_current 2120 QST Collected on Sales liability_current 2130 Net HST/GST Payable liability_current 2210 Source Deductions Payable — Federal Tax liability_current 2220 Source Deductions Payable — CPP liability_current 2230 Source Deductions Payable — EI liability_current 2310 Corporate Income Tax — Federal Payable liability_current 2320 Corporate Income Tax — Provincial Payable liability_current 2330 Corporate Tax Instalments Paid asset_current 2510 Due To Shareholder — Gurpreet (short-term) liability_current 2520 Shareholder Loan — Gurpreet (long-term) liability_non_current 2590 Due To Associated Corporations liability_current 3010 Share Capital — Common Shares equity 3020 Share Capital — Preferred Shares equity 3030 Contributed Surplus equity 3510 Retained Earnings — Current Year equity 3520 Retained Earnings — Prior Years equity 3590 Dividends Declared equity 4010 SaaS Subscription Revenue income 4020 Hosting & Infrastructure Revenue income 4030 Support & Maintenance Contracts Revenue income 4040 Domain/SSL/Renewal Pass-through Revenue income 4050 Setup / Onboarding Fees Revenue income 4110 Custom Software Development Revenue income 4120 Custom Web Application Development Revenue income 4130 Custom Website Development Revenue income 4140 ERP Implementation & Customization Revenue income 4150 Mobile App Development Revenue income 4160 Business App / Integration Revenue income 4210 Consulting & Advisory Revenue income 4220 Training & Workshops Revenue income 4230 Technical Support — Per-incident / Hourly Revenue income 4310 Third-party Software Resale Revenue income 4320 Hardware Resale Revenue income 4910 Sales Discounts income 4920 Sales Returns & Refunds income 4930 Bad Debt Recovery income_other 5010 Cloud Infrastructure (AWS, Hetzner, OVH, DigitalOcean, Linode) expense_direct_cost 5020 CDN & Edge Services (Cloudflare, Fastly) expense_direct_cost 5030 Backup & Storage Services expense_direct_cost 5040 Database & Backend Services (Supabase, hosted Postgres, Redis) expense_direct_cost 5050 Monitoring & Observability (customer-facing only) expense_direct_cost 5060 SSL Certificates & Domains (wholesale for resale) expense_direct_cost 5070 DNS & Email Hosting (wholesale for resale) expense_direct_cost 5110 Third-party API Costs (Twilio, SendGrid, OpenAI) expense_direct_cost 5120 Per-customer Licensing & Royalties expense_direct_cost 5210 Subcontracted Labour — Canadian (T4A) — SR&ED-eligible expense_direct_cost 5220 Subcontracted Labour — Foreign — NOT SR&ED-eligible expense_direct_cost 5230 Project-specific Software & Licenses expense_direct_cost 5240 Project Travel & Onsite (rebilled) expense_direct_cost 5250 Project Hardware (passed through) expense_direct_cost 5310 Cost of Software Resold expense_direct_cost 5320 Cost of Hardware Resold expense_direct_cost 5910 COGS Adjustments / Write-offs expense_direct_cost 6010 Salaries & Wages — Development (SR&ED-eligible) expense 6020 Salaries & Wages — Sales & Marketing expense 6030 Salaries & Wages — Admin & Operations expense 6040 Salary — Shareholder/Officer (Gurpreet) expense 6050 Employer CPP / QPP Contributions expense 6060 Employer EI Premiums expense 6070 Employer Health Tax (EHT/QHST) expense 6080 WCB / WSIB Premiums expense 6090 Employee Benefits (health, dental, group) expense 6091 Bonuses & Incentives expense 6092 Vacation Pay Accrual expense 6110 Contract Labour — Canadian (admin/marketing/freelance) expense 6120 Contract Labour — Foreign expense 6210 Rent — Commercial Office expense 6220 Home Office — Business Portion expense 6230 Utilities — Commercial expense 6240 Internet & Phone — Business expense 6250 Office Supplies & Consumables expense 6260 Cleaning & Maintenance expense 6270 Office Snacks & Refreshments expense 6310 Software — Productivity (M365, Slack, Notion, Linear, GitHub) expense 6320 Software — Development Tools (Cursor, Figma, IDEs) expense 6330 Software — Internal Infrastructure expense 6340 Software — Security & IT expense 6350 Software — Sales & Marketing expense 6410 Advertising — Digital Ads expense 6420 Advertising — Content / SEO expense 6430 Trade Shows & Conferences expense 6440 Promotional Items / Branded Swag expense 6450 Website — Own (nexasystems.ca) expense 6510 Legal Fees — General expense 6520 Accounting & Bookkeeping expense 6530 Tax Preparation (T2, T1, GST/HST) expense 6540 Business Consulting expense 6610 Insurance — Commercial General Liability expense 6620 Insurance — Professional Liability / E&O expense 6630 Insurance — Cyber Liability expense 6640 Insurance — Property expense 6650 Insurance — Directors & Officers expense 6710 Travel — Flights, Hotels, Ground Transport expense 6720 Meals & Entertainment — 50% Deductible expense 6730 Vehicle — Operating (gas, insurance, repairs, parking) expense 6740 Mileage Reimbursement — Personal Vehicle expense 6810 Conferences & Seminars (registration) expense 6820 Courses & Certifications expense 6830 Books & Publications expense 6840 Professional Memberships & Dues expense 6910 Bank Service Charges expense 6920 Merchant Processing Fees (Stripe, PayPal, Square) expense 6930 Wire Transfer & FX Fees expense 6940 Interest Expense — Bank Loans / LOC expense 6950 Interest Expense — Credit Cards expense 6960 Late Payment Penalties — Non-deductible expense 7010 Bad Debt Expense expense 7020 Donations & Sponsorships (deductible) expense 7030 Penalties & Fines — Non-deductible expense 7040 Realized FX Losses expense 7050 Depreciation / CCA Expense expense