| Accounts payable and accrued liabilities | 412,533 |
| Deferred revenues - web based subscriptions | 910,976 |
| Vacation pay and compensated leave | 401,221 |
| Employee severance benefits | 1,774,640 |
| Deferred revenues - donations | 95,807 |
| Deferred revenues - contributions to inquiries service | 108,000 |
| 3,703,177 |