Financial Statements 2016-2017

The Office of the Registrar of the Supreme Court of Canada

Statement of Management Responsibility Including Internal Control Over Financial Reporting
Statement of Financial Position (Unaudited)
Statement of Operations and Departmental Net Financial Position (Unaudited)
Statement of Change in Departmental Net Debt (Unaudited)
Statement of Cash Flows (Unaudited)
Notes to the Financial Statements (Unaudited)

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2017, and all information contained in these statements rests with the management of the Office of the Registrar of the Supreme Court of Canada (ORSCC). These financial statements have been prepared by management using the Government's accounting policies, which are based on Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the ORSCC’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the ORSCC's Departmental Results Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting (ICFR) designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the ORSCC and through conducting an annual risk-based assessment of the effectiveness of the system of ICFR.

The system of ICFR is designed to mitigate risks to a reasonable level, based on an ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make necessary adjustments.

The ORSCC is subject to periodic Core Control Audits performed by the Office of the Comptroller General (OCG) and uses the results of such audits to comply with the Treasury Board Policy on Internal Control.

A Core Control Audit was initiated in late 2015-2016 by the Office of the Comptroller General (OCG). Although the results of the audit are not final, the ORSCC continues to dedicate ongoing efforts aimed at improving and strengthening key internal controls within the organization.

The financial statements of the ORSCC have not been audited.

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 28, 2017

Catherine Laforce, Chief Financial Officer

Statement of Financial Position (Unaudited)

As at March 31
(in dollars)

Liabilities
	2017	2016
Accounts payable and accrued liabilities (note 4)	2,768,437	2,072,001
Vacation pay and compensatory leave	874,505	914,211
Deferred revenues (note 5)	-	6,300
Employee future benefits (note 6)	744,849	975,736
Security Deposit Trust Account (note 7 )	391,728	392,153
Judges' Supplementary Retirement Benefits Account (note 8 )	2,140,171	2,058,024
Total gross liabilities	6,919,690	6,418,425

Liabilities held on behalf of Government
Deferred revenues (note 5)	-	(6,300)
Total liabilities held on behalf of Government	-	(6,300)
Total net liabilities	6,919,690	6,412,125

Financial assets
Due from Consolidated Revenue Fund	5,242,823	4,516,897
Accounts receivable and advances (note 9)	144,697	49,471
Total gross financial assets	5,387,520	4,566,368

Financial assets held on behalf of Government
Accounts receivable and advances (note 9)	(20,141)	(11,740)
Total financial assets held on behalf of Government	(20,141)	(11,740)

Total net financial assets	5,367,379	4,554,628

Departmental net debt	1,552,311	1,857,497

Non-financial assets
Prepaid expenses	100,266	109,518
Tangible capital assets (note 10)	1,253,790	940,974
Total non-financial assets	1,354,056	1,050,492

Departmental net financial position	(198,255)	(807,005)

Contractual obligations (note 11)

The accompanying notes form an integral part of these financial statements.

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 28, 2017

Catherine Laforce, Chief Financial Officer

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the Year Ended March 31
(in dollars)

Expenses
	2017 Planned Results	2017	2016
Court operations	20,857,561	20,014,800	20,277,740
Payments to Judges of the Supreme Court of Canada pursuant to the Judges Act	7,425,442	7,572,984	7,933,812
Internal services	14,412,883	13,154,642	13,978,898
Expenses incurred on behalf of Government	-	(180)	-
Total expenses	42,695,886	40,742,246	42,190,450

Revenues
Sale of information documents and other fees	157,751	173,956	146,580
Pension contribution revenues	110,000	112,170	102,779
Revenues earned on behalf of Government	(267,751)	(285,874)	(245,003)
Total revenues	-	252	4,356

Net cost of operations before government funding and transfers	42,695,886	40,741,994	42,186,094

Government funding and transfers
Net cash provided by Government		32,943,596	32,364,108
Change in due from Consolidated Revenue Fund		725,926	(54,975)
Services provided without charge by other government departments (note 12)		7,681,222	9,795,287
Transfer of the transition payments for implementing salary payments in arrears		-	(11,404)
Other		-	1
Net cost of operations after government funding and transfers		(608,750)	93,077

Departmental net financial position - Beginning of year		(807,005)	(713,928)

Departmental net financial position - End of year		(198,255)	(807,005)

Segmented information (note 13)

The accompanying notes form an integral part of these financial statements.

Statement of Change in Departmental Net Debt (Unaudited)

For the Year Ended March 31
(in dollars)

Change due to tangible capital assets:
	2017	2016
Net cost of operations after government funding and transfers	(608,750)	93,077

Acquisitions of tangible capital assets	636,091	264,731
Amortization of tangible capital assets	(323,275)	(347,956)
Proceeds from disposal of tangible capital assets	(252)	(4,356)
Net gain (loss) on disposal of tangible capital assets including adjustments	252	(7,544)
Other	-	1
Total change due to tangible capital assets	312,816	(95,124)

Change due to prepaid expenses	(9,252)	11,689

Net increase (decrease) in departmental net debt	(305,186)	9,642

Departmental net debt - Beginning of year	1,857,497	1,847,855

Departmental net debt - End of year	1,552,311	1,857,497

The accompanying notes form an integral part of these financial statements.

Statement of Cash Flows (Unaudited)

For the Year Ended March 31
(in dollars)

Operating activities
	2017	2016
Net cost of operations before government funding and transfers	40,741,994	42,186,094
Non-cash items:
Amortization of tangible capital assets	(323,275)	(347,956)
Gain (loss) on disposal of tangible capital assets	252	(7,544)
Services provided without charge from other government departments (note 12)	(7,681,222)	(9,795,287)
Transition payments for implementing salary payments in arrears	-	11,404

Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances	86,825	(54,908)
Increase (decrease) in prepaid expenses	(9,252)	11,689
Decrease (increase) in accounts payable and accrued liabilities	(696,436)	175,289
Decrease (increase) in vacation pay and compensatory leave	39,706	(73,792)
Decrease (increase) in employee future benefits	230,887	80,137
Decrease (increase) in Security Deposit Trust Account	425	(100)
Decrease (increase) in Judges' Supplementary Retirement Benefits Account	(82,147)	(81,293)
Cash used in operating activities	32,307,757	32,103,733

Capital investing activities
Acquisitions of tangible capital assets	636,091	264,731
Proceeds from disposal of tangible capital assets	(252)	(4,356)
Cash used in capital investing activities	635,839	260,375

Net cash provided by Government of Canada	32,943,596	32,364,108

The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements (Unaudited)

For the Year Ended March 31

1. Authority and objectives

Created by the Supreme Court Act in 1875, the Supreme Court of Canada is Canada's final court of appeal. It serves Canadians by deciding legal issues of public importance, thereby contributing to the development of all branches of law applicable within Canada. The independence of the Court, the quality of its work and the esteem in which it is held both in Canada and abroad contribute significantly as foundations for a secure, strong and democratic country founded on the Rule of Law. The Supreme Court of Canada is an important national institution, positioned at the pinnacle of the judicial branch of government in Canada, separate from and independent of the executive and legislative branches of government.

The Office of the Registrar of the Supreme Court of Canada (ORSCC) provides all necessary services and support for the Court to process, hear and decide cases. It also serves as the interface between litigants and the Court.

The ORSCC has a single strategic outcome: The administration of Canada's final court of appeal is effective and independent. This strategic outcome is further supported by three programs: Court Operations; Payments to Judges of the Supreme Court of Canada Pursuant to the Judges Act; and Internal Services.

2. Summary of significant accounting policies

These financial statements have been prepared using the Government's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

Parliamentary authorities – The ORSCC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the ORSCC do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and Departmental Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. The planned results amounts in the "Expenses" and "Revenues" sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2016-17 Report on Plans and Priorities. Planned results are not presented in the "Government funding and transfers" section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2016-17 Report on Plans and Priorities.
Net cash provided by Government – The ORSCC operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the ORSCC is deposited to the CRF, and all cash disbursements made by the ORSCC are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements, including transactions between departments of the Government.
Amounts due from or to the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the ORSCC is entitled to draw from the CRF without further authorities to discharge its liabilities.
Revenues:
- Funds received from external parties for annual subscriptions to Canada Supreme Court Reports are recorded upon receipt as deferred revenues. These revenues are recognized on a monthly basis in the fiscal year covered by the annual subscription.
- Sales and other revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.
- Revenues that are non-respendable are not available to discharge the ORSCC's liabilities. While the Registrar is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the ORSCC's gross revenues.
Expenses – Expenses are recorded on the accrual basis:
- Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
- Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, workers' compensation, interpretation services and security services are recorded as operating expenses at their estimated cost.
Employee and federally appointed Supreme Court of Canada judges future benefits:
- Employee pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The ORSCC’s contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The ORSCC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
- Employee severance benefits: Employees entitled to severance benefits under labour contracts or conditions of employment earn these benefits as services necessary to earn them are rendered. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.
- Federally appointed judges pension benefits: Eligible federally appointed judges and their survivors are entitled to fully-indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations and Departmental Net Financial Position as a component of salaries and benefits, and the judges' contributions are credited to revenues. Contributions made by the ORSCC and the judges pertaining to the portion of the plan that relates to indexation of benefits are recorded in the Judges' Supplementary Retirement Benefits Account, which is presented in the Statement of Financial Position. The ORSCC's contribution towards indexation is expensed at the time it is accrued in accordance with the Supplementary Retirement Benefits Act. The actuarial liability associated with the judges' pension plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the Plan.
Accounts receivable are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts receivable where recovery is considered uncertain.

Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The ORSCC does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian reserves and museum collections.

Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

Asset Class	Amortization Period
Machinery and equipment	3 to 10 years
Computer equipment	3 to 10 years
Computer software	3 to 10 years
Office furniture and equipment	5 to 10 years
Motor vehicles	3 years
Leasehold improvements	5 years

Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.

Measurement uncertainty – The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee future benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary authorities

The ORSCC receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Departmental Net Financial Position and the Statement of Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the ORSCC has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

a. Reconciliation of net cost of operations to current year authorities used

(in dollars)

Adjustments for items affecting net cost of operations but not affecting authorities:
	2017	2016
Net cost of operations before government funding and transfers	40,741,994	42,186,094
Amortization of tangible capital assets	(323,275)	(347,956)
Gain (loss) on disposal of tangible capital assets	252	(7,544)
Services provided without charge by other government departments	(7,681,222)	(9,795,287)
Decrease (increase) in vacation pay and compensatory leave	39,706	(73,792)
Decrease (increase) in employee future benefits	230,887	80,137
Refund of prior year's expenditures	24,487	10,272
Total items affecting net cost of operations but not affecting authorities	(7,709,165)	(10,134,170)

Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets	636,091	264,731
Transition payments for implementing salary payments in arrears	-	11,404
Salary advances and overpayments to recover	19,758	-
Increase (decrease) in prepaid expenses	(9,252)	11,689
Total items not affecting net cost of operations but affecting authorities	646,597	287,824

Current year authorities used	33,679,426	32,339,748

b. Authorities provided and used
(in dollars)

Authorities provided:
	2017	2016
Vote 50 - Operating expenditures	25,933,544	23,732,571
Contributions to employee benefits plan	2,587,860	2,590,341
Judges' salaries, allowances and annuities	7,572,984	7,933,812
Proceeds from the disposal of surplus Crown assets	4,608	4,356
Less:
Authorities available for future years	-	(4,356)
Lapsed: Operating	(2,419,570)	(1,916,976)

Current year authorities used	33,679,426	32,339,748

4. Accounts payable and accrued liabilities

The following table presents details of the ORSCC's accounts payable and accrued liabilities:
(in dollars)

	2017	2016
Accounts payable - Other government departments and agencies	304,177	256,075
Accounts payable - External parties	809,407	387,073
Total accounts payable	1,113,584	643,148
Accrued liabilities	1,654,853	1,428,853
Total accounts payable and accrued liabilities	2,768,437	2,072,001

5. Deferred revenues

Deferred revenues represent the balance at year-end of unearned revenues stemming from amounts received from external parties for annual subscriptions to Canada Supreme Court Reports. Revenues are recognized on a monthly basis in the fiscal year covered by the annual subscription. Details of the transactions related to this account are as follows:

(in dollars)

	2017	2016
Opening balance	6,300	-
Amounts received	5,600	6,300
Revenue recognized	(11,900)	-
Gross closing balance	-	6,300
Deferred revenues held on behalf of Government	-	(6,300)
Net closing balance	-	-

6. Employee future benefits

a. Pension benefits

The ORSCC’s employees participate in the public service pension plan (the "Plan"), which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the ORSCC contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups - Group 1 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2016-2017 expense amounts to $1,802,962 ($1,785,522 in 2015-2016). For Group 1 members, the expense represents approximately 1.12 times (1.25 times in 2015-2016) the employee contributions and, for Group 2 members, approximately 1.08 times (1.24 times in 2015-2016) the employee contributions.

The ORSCC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the Financial Statements of the Government of Canada, as the Plan's sponsor.

b. Severance benefits

Severance benefits provided to the ORSCC's employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees.

Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2017, all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.

The change in the obligations during the year were as follows:

(in dollars)

	2017	2016
Accrued benefit obligation - Beginning of year	975,736	1,055,873
Expense for the year	(208,285)	(43,334)
Benefits paid during the year	(22,602)	(36,803)
Accrued benefit obligation - End of year	744,849	975,736

7. Security Deposit Trust Account

The following table presents details of the ORSCC's Trust Account liability:
(in dollars)

	2017	2016
Liability - Beginning of year	392,153	392,053
Deposits	-	-
Interest	99	100
Reimbursements	(524)	-
Liability - End of year	391,728	392,153

The Security Deposit Account was established to record security to the value of $500 deposited by an Appellant with the Office of the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.

8. Judges' Supplementary Retirement Benefits Account (SRBA)

The following table presents details of the ORSCC's SRBA liability:

(in dollars)

	2017	2016
Liability - Beginning of year	2,058,024	1,976,731
Contributions	67,705	66,424
Interest	14,442	14,869
Liability - End of year	2,140,171	2,058,024

The Judges' Supplementary Retirement Benefits Account records contributions made by judges of the Supreme Court of Canada and the matching contributions made by the ORSCC in accordance with the SRBA Act and the Judges Act.

9. Accounts receivable and advances

The following table presents details of the ORSCC's accounts receivable and advances balances:

(in dollars)

	2017	2016
Receivables - Other government departments and agencies	120,765	37,731
Receivables - External parties	20,141	10,090
Standing and Accountable Advances	3,866	1,650
Subtotal	144,772	49,471
Allowance for doubtful accounts on receivables from external parties	(75)	-
Gross accounts receivable	144,697	49,471
Accounts receivable held on behalf of Government	(20,141)	(11,740)
Net accounts receivable	124,556	37,731

10. Tangible capital assets

(in dollars)

Cost

Capital Asset Class	Opening Balance	Acquisitions	Adjustments	Disposals and Write-offs	Closing Balance
Machinery and equipment	894,929	129,037	1	(66,627)	957,340
Computer equipment	825,866	179,314	-	-	1,005,180
Computer software	654,241	155,049	-	-	809,290
Office furniture and equipment	1,931,281	42,742	-	(6,284)	1,967,739
Motor vehicles	154,146	-	-	-	154,146
Leasehold improvements	9,748,731	-	-	-	9,748,731
Assets under construction	-	129,949	-	-	129,949
Total	14,209,194	636,091	1	(72,911)	14,772,375

Accumulated Amortization

Capital Asset Class	Opening Balance	Amortization	Adjustments	Disposals and Write-offs	Closing Balance
Machinery and equipment	670,317	53,621	-	(66,627)	657,311
Computer equipment	507,188	120,645	-	-	627,833
Computer software	615,773	35,257	1	-	651,031
Office furniture and equipment	1,616,174	85,451	-	(6,284)	1,695,341
Motor vehicles	126,096	18,281	-	-	144,377
Leasehold improvements	9,732,672	10,020	-	-	9,742,692
Assets under construction	-	-	-	-	-
Total	13,268,220	323,275	1	(72,911)	13,518,585

Net Book Value

Capital Asset Class	2017	2016
Machinery and equipment	300,029	224,612
Computer equipment	377,347	318,678
Computer software	158,259	38,468
Office furniture and equipment	272,398	315,107
Motor vehicles	9,769	28,050
Leasehold improvements	6,039	16,059
Assets under construction	129,949	-
Total	1,253,790	940,974

11. Contractual obligations

The nature of the ORSCC's activities can result in some large multi-year contracts and obligations whereby the ORSCC will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in dollars)

	2018	2019	2020	2021	2022 and thereafter	Total
Goods and services	419,928	74,098	24,735	21,254	-	540,015
Operating leases	39,972	13,398	9,514	8,550	4,987	76,421
Total	459,900	87,496	34,249	29,804	4,987	616,436

12. Related party transactions

The ORSCC is related as a result of common ownership to all government departments, agencies, and Crown corporations. The ORSCC enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the ORSCC received common services which were obtained without charge from other government departments as disclosed below.

a. Common services provided without charge by other government departments

During the year, the ORSCC received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans, workers' compensation coverage, interpretation services and security services. These services provided without charge have been recorded in the ORSCC's Statement of Operations and Departmental Net Financial Position as follows:

(in dollars)

	2017	2016
Accommodation	4,659,528	5,414,099
Employer's contribution to the health and dental insurance plans	1,585,443	1,443,963
Security services	1,219,406	2,733,970
Interpretation services	187,163	173,794
Workers' compensation	29,682	29,461
Total	7,681,222	9,795,287

The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Services and Procurement Canada and audit services provided by the Office of the Auditor General are not included in the ORSCC's Statement of Operations and Departmental Net Financial Position.

b. Other transactions with related parties

(in dollars)

	2017	2016
Expenses - Other government departments and agencies	6,833,614	6,994,751
Revenues - Other government departments and agencies	120,253	108,470

Expenses and revenues disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).

13. Segmented information

Presentation by segment is based on the ORSCC's program alignment architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. The following table presents the expenses incurred and revenues generated for the main programs, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in dollars)

Operating expenses
	Court Operations	Payments to Judges of the Supreme Court of Canada Pursuant to the Judges Act	Internal Services	2017 Total	2016 Total
Salaries and employee benefits	14,240,285	7,028,765	6,742,033	28,011,083	27,541,043
Accommodation	3,178,930	-	1,480,598	4,659,528	5,414,099
Professional and special services	875,822	56,704	2,691,919	3,624,445	4,305,436
Library materials	1,060,167	6,147	505	1,066,819	1,007,942
Materials, office supplies and equipment	84,273	17,581	871,513	973,367	799,746
Travel	352,217	460,038	8,705	820,960	1,561,928
Equipment rental	126,073	45	591,443	717,561	684,349
Amortization of tangible capital assets	-	-	323,275	323,275	347,956
Telecommunication services	35,496	3,591	265,848	304,935	294,825
Repairs and maintenance	4,410	-	131,467	135,877	115,711
Printing services	49,384	-	25,781	75,165	85,003
Postage and courier	7,731	113	21,324	29,168	20,512
Loss on disposal of capital assets	-	-	-	-	11,900
Other	12	-	231	243	-
Expenses incurred on behalf of Government	-	-	(180)	(180)	-
Total operating expenses	20,014,800	7,572,984	13,154,462	40,742,246	42,190,450

Revenues
Sale of information documents and other fees	-	-	173,956	173,956	146,580
Pension contribution revenues	-	112,170	-	112,170	102,779
Revenues earned on behalf of Government	-	(112,170)	(173,704)	(285,874)	(245,003)
Total revenues	-	-	252	252	4,356

Net cost from continuing operations	20,014,800	7,572,984	13,154,210	40,741,994	42,186,094