Annual Report 2025-2026

The Association of Professional Engineers and Geoscientists of the Province of British Columbia Notes to Non-consolidated Financial Statements June 30, 2026

5 Accounts receivable

2026 $

2025 $

Government grants Receivables from registrants Project grants (other associations) Other support services Pan-Canadian academic exams

296,908 1,075 19,900 302,333 494,275 19,353 58,709 134,323 -

250,633 3,431 19,000 267,945 445,648 32,196 90,873 69,370 352,378

Innovation magazine Affinity program

GST Other

1,326,876

1,531,474

6 Intangible assets

2026

2025

Accumulated amortization $

Cost $

Net $

Net $

Internally generated software

2,172,507

1,777,357

395,150

427,650

7 Property and equipment

2026

2025

Accumulated amortization $

Cost $

Net $

Net $

Land

874,011 3,251,166 822,934 331,685

-

874,011

874,011

Building Computer

3,251,166 625,229 324,126

-

-

197,705 7,559

241,385 13,525

Electronic equipment Furniture, fixtures and

office improvements

2,468,059

1,956,190

511,869

693,128

7,747,855

6,156,711

1,591,144

1,822,049

(5)