Ministry of Finance Provincial Comptroller’s Office GOVERNMENT OF SASKATCHEWAN NATURAL ACCOUNT MANUAL January 2021 NATURAL ACCOUNT MANUAL – January 2021 INTRODUCTION ............................................................................................................................................................................... 7 QUICK REFERENCE LIST ............................................................................................................................................................... 8 ASSETS .......................................................................................................................................................................................... 29 CASH AND TEMPORARY INVESTMENTS........................................................................................... 29 Cash ................................................................................................................................................... 29 Temporary Investments ...................................................................................................................... 29 ACCOUNTS RECEIVABLE .................................................................................................................... 29 LOANS TO CROWN CORPORATIONS ................................................................................................ 30 Short-term Loans – Crown Corporations............................................................................................ 30 Short-term Loans – Crown Corporations (GBE Specific) ................................................................... 30 Long-term Loans – Crown Corporations (GSO & GBE Recycled) ..................................................... 31 Long-term Loans – Crown Corporations (GBE Specific) ................................................................... 31 OTHER LOANS ...................................................................................................................................... 32 Other Loans ........................................................................................................................................ 32 Other Loans – Advanced Education................................................................................................... 32 Other Loans – Highways .................................................................................................................... 32 Other Loans – Integrated Justice Services ........................................................................................ 32 Other Loans – Trade and Export Development ................................................................................. 32 DEFERRED FOREIGN EXCHANGE LOSS........................................................................................... 33 DEFERRED CHARGES ......................................................................................................................... 33 SINKING FUNDS .................................................................................................................................... 33 Sinking Funds (GSO & GBE Recycled) ............................................................................................. 33 Sinking funds (GBE Specific) ............................................................................................................. 33 EQUITY INVESTMENT IN CROWN INVESTMENTS CORPORATION OF SASKATCHEWAN .......... 33 ASSETS HELD FOR RESALE ............................................................................................................... 34 Land and Buildings Held for Resale ................................................................................................... 34 Inventories Held for Resale ................................................................................................................ 34 PREPAID EXPENSES ............................................................................................................................ 34 Prepaid Expenses .............................................................................................................................. 34 Revolving Fund Accumulated Net Expenditure .................................................................................. 34 INVENTORIES FOR CONSUMPTION ................................................................................................... 34 INTEREST ON PUBLIC DEBT RECEIVABLE FROM CROWN CORPORATIONS .............................. 35 SINKING FUND CONTRIBUTION RECEIVABLE .................................................................................. 35 TANGIBLE CAPITAL ASSETS ............................................................................................................... 35 Land, Buildings and Improvements .................................................................................................... 35 Machinery and Equipment .................................................................................................................. 38 Transportation Equipment .................................................................................................................. 38 Office and Information Technology .................................................................................................... 39 Roads, Bridges and Water Management ........................................................................................... 40 Internal Recoveries – Capital ............................................................................................................. 41 Capital Assets – for Fixed Asset Module ........................................................................................... 41 Accrued Capital Assets – Current Year Additions .............................................................................. 42 LIABILITIES .................................................................................................................................................................................... 43 1 NATURAL ACCOUNT MANUAL – January 2021 DEBT ...................................................................................................................................................... 43 Public Debt – Short-term .................................................................................................................... 43 Promissory Notes – Crown Corporation (GBE Specific) .................................................................... 43 Debentures – Crown Corporation (GSO & GBE Recycled) ............................................................... 44 Debentures – Crown Corporation (GBE Specific) .............................................................................. 44 Debentures – General Government Purpose ..................................................................................... 45 CROWN CORPORATION EQUITY IN SINKING FUND ........................................................................ 45 Crown Corporation Equity In Sinking Fund (GSO & GBE Recycled) ................................................. 45 Crown Corporation Equity In Sinking Fund (GBE Specific) ............................................................... 45 OTHER ................................................................................................................................................... 45 Deposits Held ..................................................................................................................................... 45 Obligation Under Capital Lease ......................................................................................................... 46 Other Liabilities ................................................................................................................................... 46 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES .......................................................................... 47 Foreign Currency Payable .................................................................................................................. 47 U.S. Dollar Interest Payable ............................................................................................................... 47 Other Accrued Liabilities .................................................................................................................... 47 Accounts Payable ............................................................................................................................... 47 Accrued Interest Payable ................................................................................................................... 49 Contaminated Sites Liabilities ............................................................................................................ 49 Payroll Deductions.............................................................................................................................. 49 UNEARNED REVENUE ......................................................................................................................... 50 OBLIGATIONS UNDER LONG-TERM FINANCING ARRANGEMENTS .............................................. 50 ACCUMULATED NET EXPENDIUTURE (LIABILITY) ........................................................................... 51 RESERVE FOR ENCUMBRANCES ...................................................................................................... 51 EQUITY ..........................................................................................................................................................................................