{
  "meta": {
    "title": "City of Calgary — consolidated revenues by source (5-year trend with budget variance)",
    "unit": "thousands of CAD",
    "verification": "automated-extraction",
    "sources": [
      {
        "publisher": "City of Calgary",
        "title": "City of Calgary 2020 Annual Financial Report",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/annual-reports/annual-report-2020.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:09fa133d35dffb705633ac89de3f43fb4aa5c979773d1549e31cd6ddaa890912"
      },
      {
        "publisher": "City of Calgary",
        "title": "City of Calgary 2021 Annual Financial Report",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/annual-reports/annual-report-2021.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:c4547ce17f25f1af4268f7874a128a64e4a39efa6249b2187711d0a865685400"
      },
      {
        "publisher": "City of Calgary",
        "title": "City of Calgary 2022 Annual Financial Report",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/annual-reports/annual-report-2022.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:0e3b43443f9b0adc4bb5eefd51c51b8c455e86b106e1c413260affa7f1aaa341"
      },
      {
        "publisher": "City of Calgary",
        "title": "City of Calgary 2023 Annual Financial Report",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/Finance-2023-Annual-Report.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:f56412891ab39def154b0b2fd8fb002b8cf182fe548bc04103ba03f02b07cd72"
      },
      {
        "publisher": "City of Calgary",
        "title": "City of Calgary 2024 Annual Financial Report",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/Finance-2024-Annual-Report.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:2eeaa9e7985eeefe5a1d4770f48a1400565f25a62b080728fd66844f8b735eaf"
      }
    ],
    "derivation": "Per-revenue-line actual + budget figures extracted from the City's Annual Financial Reports (2020–2024) via Gemini 2.5 Flash with structured-output JSON schema. Each figure carries the PDF page it was read from (page-anchored extraction per umbrella FR-026). Per-figure extraction_confidence is reported; extraction-failed figures are excluded from totals and surfaced for render fallback rather than silently zeroed.\n\nBudget figures are sourced from each AFR's budget comparison schedule (the council-approved ORIGINAL budget for the fiscal year, not the amended budget). Variance for the investment-income line (umbrella FR-016 / spec FR-009–FR-011 enforcement) is computed in Python and exposed in derived as investment_income_variance_by_year so the page surface NEVER renders an isolated flat investment-income figure.\n\nPer-capita figures use the shared Calgary population artefact at web/public/data/shared/population-calgary.json (spec 009 FR-007 / FR-022); provincial CMA estimates are explicitly excluded.\n\nCanonical revenue line IDs and the rename alias map (aliases.yaml) are editor-reviewed; structural-diff alert (verify_structure.py) fails the build closed if a future AFR's revenue line set diverges from the snapshot without a corresponding alias-map update.",
    "generated_at": "2026-05-09T17:35:00.652891+00:00",
    "generator": "scripts/finances/revenues/pipeline.py (sc-27237)"
  },
  "reporting_years": [
    2020,
    2021,
    2022,
    2023,
    2024
  ],
  "revenue_lines": [
    {
      "canonical_id": "net-municipal-taxes",
      "current_label": "Net taxes available for municipal purposes (Note 21)",
      "recurrence_class": "recurring",
      "description": "Property tax revenue collected from Calgary residents and businesses, net of the provincial education property tax that the City collects on behalf of the Province and remits in full. The largest single revenue source for City operations.\n",
      "alias_history": {
        "2020": "Net taxes available for municipal purposes",
        "2021": "Net taxes available for municipal purposes",
        "2022": "Net taxes available for municipal purposes",
        "2023": "Net taxes available for municipal purposes (Note 22)",
        "2024": "Net taxes available for municipal purposes (Note 21)"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Net taxes available for municipal purposes",
          "actual": {
            "value_thousands": 2123471.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 2143348.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Net taxes available for municipal purposes",
          "actual": {
            "value_thousands": 2209013.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 2164177.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Net taxes available for municipal purposes",
          "actual": {
            "value_thousands": 2406356.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 2261703.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Net taxes available for municipal purposes (Note 22)",
          "actual": {
            "value_thousands": 2607604.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 2370532.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Net taxes available for municipal purposes (Note 21)",
          "actual": {
            "value_thousands": 2627877.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 2544594.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "sales-of-goods-and-services",
      "current_label": "Sales of goods and services",
      "recurrence_class": "recurring",
      "description": null,
      "alias_history": {
        "2020": "Sales of goods and services",
        "2021": "Sales of goods and services",
        "2022": "Sales of goods and services",
        "2023": "Sales of goods and services",
        "2024": "Sales of goods and services"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Sales of goods and services",
          "actual": {
            "value_thousands": 1131088.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 1391516.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Sales of goods and services",
          "actual": {
            "value_thousands": 1235238.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 1387310.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Sales of goods and services",
          "actual": {
            "value_thousands": 1384471.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 1424028.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Sales of goods and services",
          "actual": {
            "value_thousands": 1359983.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 1394150.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Sales of goods and services",
          "actual": {
            "value_thousands": 1341457.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 1377646.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "capital-government-transfers",
      "current_label": "Government transfers related to capital (Note 24)",
      "recurrence_class": "volatile",
      "description": "Federal and provincial transfers funding specific capital projects (e.g., Green Line tranches, Investing in Canada Infrastructure Program drawdowns). Project-driven and uneven year-over- year — large spikes typically tie to a specific project's cash-flow timing, not a permanent increase in funding (spec FR-015).\n",
      "alias_history": {
        "2020": "Government transfers related to capital",
        "2021": "Government transfers related to capital",
        "2022": "Government transfers related to capital",
        "2023": "Government transfers related to capital (Note 25)",
        "2024": "Government transfers related to capital (Note 24)"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Government transfers related to capital",
          "actual": {
            "value_thousands": 282756.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 704910.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Government transfers related to capital",
          "actual": {
            "value_thousands": 416393.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 952835.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Government transfers related to capital",
          "actual": {
            "value_thousands": 359643.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 853319.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Government transfers related to capital (Note 25)",
          "actual": {
            "value_thousands": 462316.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 883491.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Government transfers related to capital (Note 24)",
          "actual": {
            "value_thousands": 684848.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 760636.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "developer-contributions-in-kind-capital",
      "current_label": "Developer contributions-in-kind related to capital",
      "recurrence_class": "volatile",
      "description": "Non-cash assets contributed by developers (typically streets, water/wastewater mains, parks handed over to the City as part of new subdivisions). Recognized as revenue equal to the fair value of the asset at the time of contribution.\n",
      "alias_history": {
        "2020": "Developer contributions-in-kind related to capital",
        "2021": "Developer contributions-in-kind related to capital",
        "2022": "Developer contributions-in-kind related to capital",
        "2023": "Developer contributions-in-kind related to capital",
        "2024": "Developer contributions-in-kind related to capital"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Developer contributions-in-kind related to capital",
          "actual": {
            "value_thousands": 168674.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "source_page": 21
          },
          "notes": "Budget for this line is explicitly not reported in the source, as capital donated assets are not budgeted due to their volatile timing."
        },
        {
          "year": 2021,
          "source_label": "Developer contributions-in-kind related to capital",
          "actual": {
            "value_thousands": 206662.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Developer contributions-in-kind related to capital",
          "actual": {
            "value_thousands": 240901.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Developer contributions-in-kind related to capital",
          "actual": {
            "value_thousands": 288695.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Developer contributions-in-kind related to capital",
          "actual": {
            "value_thousands": 345075.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "investment-income",
      "current_label": "Investment income",
      "recurrence_class": "volatile",
      "description": "Earnings on the City's investment portfolio. Highly volatile year-over-year — dependent on bond yields, equity returns, and one-time portfolio rebalancing actions. The City's annual budget assumes a conservative baseline; actual swings well above or below the budget figure are normal and should not be treated as recurring revenue (umbrella FR-016 / spec FR-009).\n",
      "alias_history": {
        "2020": "Investment income",
        "2021": "Investment income",
        "2022": "Investment income",
        "2023": "Investment income",
        "2024": "Investment income"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Investment income",
          "actual": {
            "value_thousands": 102795.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 82939.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Investment income",
          "actual": {
            "value_thousands": 131393.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 86546.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Investment income",
          "actual": {
            "value_thousands": 141530.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 93712.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Investment income",
          "actual": {
            "value_thousands": 219934.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 110437.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Investment income",
          "actual": {
            "value_thousands": 312073.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 110110.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "enmax-equity",
      "current_label": "Equity in earnings (loss) of ENMAX Corporation (Note 8)",
      "recurrence_class": "volatile",
      "description": "The City's share of ENMAX Corporation's net earnings (or losses). ENMAX is wholly owned by the City. The City reports its proportional equity share annually; this is distinct from the cash dividend ENMAX pays to the City. Both figures move with energy market conditions and should be treated as volatile (spec FR-013).\n",
      "alias_history": {
        "2020": "Equity in earnings of ENMAX Corporation",
        "2021": "Equity in earnings of ENMAX Corporation",
        "2022": "Equity in earnings of ENMAX Corporation",
        "2023": "Equity in (loss) earnings of ENMAX Corporation (Note 9)",
        "2024": "Equity in earnings (loss) of ENMAX Corporation (Note 8)"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Equity in earnings of ENMAX Corporation",
          "actual": {
            "value_thousands": 288114.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 169000.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Equity in earnings of ENMAX Corporation",
          "actual": {
            "value_thousands": 295777.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 146000.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Equity in earnings of ENMAX Corporation",
          "actual": {
            "value_thousands": 295628.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 203000.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Equity in (loss) earnings of ENMAX Corporation (Note 9)",
          "actual": {
            "value_thousands": -15608.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 275000.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Equity in earnings (loss) of ENMAX Corporation (Note 8)",
          "actual": {
            "value_thousands": 181248.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 353000.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "operating-government-transfers",
      "current_label": "Government transfers related to operating (Note 24)",
      "recurrence_class": "recurring",
      "description": null,
      "alias_history": {
        "2020": "Government transfers related to operating",
        "2021": "Government transfers related to operating",
        "2022": "Government transfers related to operating",
        "2023": "Government transfers related to operating (Note 25)",
        "2024": "Government transfers related to operating (Note 24)"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Government transfers related to operating",
          "actual": {
            "value_thousands": 336250.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 157057.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Government transfers related to operating",
          "actual": {
            "value_thousands": 154780.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 165137.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Government transfers related to operating",
          "actual": {
            "value_thousands": 227830.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 140991.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Government transfers related to operating (Note 25)",
          "actual": {
            "value_thousands": 179306.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 145324.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Government transfers related to operating (Note 24)",
          "actual": {
            "value_thousands": 178613.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 152909.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        }
      ]
    },
    {
      "canonical_id": "licences-permits-and-fees",
      "current_label": "Licences, permits and fees",
      "recurrence_class": "recurring",
      "description": null,
      "alias_history": {
        "2020": "Licences, permits and fees",
        "2021": "Licences, permits and fees",
        "2022": "Licences, permits and fees",
        "2023": "Licences, permits and fees",
        "2024": "Licences, permits and fees"
      },
      "year_records": [
        {
          "year": 2020,
          "source_label": "Licences, permits and fees",
          "actual": {
            "value_thousands": 96372.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "budget": {
            "value_thousands": 112717.0,
            "extraction_confidence": "high",
            "source_page": 47
          },
          "notes": null
        },
        {
          "year": 2021,
          "source_label": "Licences, permits and fees",
          "actual": {
            "value_thousands": 106405.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "budget": {
            "value_thousands": 102978.0,
            "extraction_confidence": "high",
            "source_page": 45
          },
          "notes": null
        },
        {
          "year": 2022,
          "source_label": "Licences, permits and fees",
          "actual": {
            "value_thousands": 118511.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
          "budget": {
            "value_thousands": 109167.0,
            "extraction_confidence": "high",
            "source_page": 41
          },
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    "2021:Government transfers related to capital": "capital-government-transfers",
    "2022:Government transfers related to capital": "capital-government-transfers",
    "2023:Government transfers related to capital (Note 25)": "capital-government-transfers",
    "2024:Government transfers related to capital (Note 24)": "capital-government-transfers",
    "2020:Developer contributions": "developer-contributions",
    "2021:Developer contributions": "developer-contributions",
    "2022:Developer contributions": "developer-contributions",
    "2023:Developer contributions": "developer-contributions",
    "2024:Developer contributions": "developer-contributions",
    "2020:Developer contributions-in-kind related to capital": "developer-contributions-in-kind-capital",
    "2021:Developer contributions-in-kind related to capital": "developer-contributions-in-kind-capital",
    "2022:Developer contributions-in-kind related to capital": "developer-contributions-in-kind-capital",
    "2023:Developer contributions-in-kind related to capital": "developer-contributions-in-kind-capital",
    "2024:Developer contributions-in-kind related to capital": "developer-contributions-in-kind-capital",
    "2020:Equity in earnings of ENMAX Corporation": "enmax-equity",
    "2021:Equity in earnings of ENMAX Corporation": "enmax-equity",
    "2022:Equity in earnings of ENMAX Corporation": "enmax-equity",
    "2023:Equity in (loss) earnings of ENMAX Corporation (Note 9)": "enmax-equity",
    "2024:Equity in earnings (loss) of ENMAX Corporation (Note 8)": "enmax-equity",
    "2020:Fines and penalties": "fines-and-penalties",
    "2021:Fines and penalties": "fines-and-penalties",
    "2022:Fines and penalties": "fines-and-penalties",
    "2023:Fines and penalties": "fines-and-penalties",
    "2024:Fines and penalties": "fines-and-penalties",
    "2020:Investment income": "investment-income",
    "2021:Investment income": "investment-income",
    "2022:Investment income": "investment-income",
    "2023:Investment income": "investment-income",
    "2024:Investment income": "investment-income",
    "2020:Licences, permits and fees": "licences-permits-and-fees",
    "2021:Licences, permits and fees": "licences-permits-and-fees",
    "2022:Licences, permits and fees": "licences-permits-and-fees",
    "2023:Licences, permits and fees": "licences-permits-and-fees",
    "2024:Licences, permits and fees": "licences-permits-and-fees",
    "2020:Miscellaneous revenue": "miscellaneous-revenue",
    "2021:Miscellaneous revenue": "miscellaneous-revenue",
    "2022:Miscellaneous revenue": "miscellaneous-revenue",
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    "2024:Miscellaneous revenue": "miscellaneous-revenue",
    "2020:Net taxes available for municipal purposes": "net-municipal-taxes",
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    "2022:Net taxes available for municipal purposes": "net-municipal-taxes",
    "2023:Net taxes available for municipal purposes (Note 22)": "net-municipal-taxes",
    "2024:Net taxes available for municipal purposes (Note 21)": "net-municipal-taxes",
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    "2021:Government transfers related to operating": "operating-government-transfers",
    "2022:Government transfers related to operating": "operating-government-transfers",
    "2023:Government transfers related to operating (Note 25)": "operating-government-transfers",
    "2024:Government transfers related to operating (Note 24)": "operating-government-transfers",
    "2020:Sales of goods and services": "sales-of-goods-and-services",
    "2021:Sales of goods and services": "sales-of-goods-and-services",
    "2022:Sales of goods and services": "sales-of-goods-and-services",
    "2023:Sales of goods and services": "sales-of-goods-and-services",
    "2024:Sales of goods and services": "sales-of-goods-and-services"
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}