This code system https://corhealth-ontario.ca/fhir/CodeSystem/CorHealth152DelayReasonCS defines the following codes:

CodeDisplayDefinition
REResourcingDue to lack of either physical or human resources (i.e., beds, staff, blood products, medicine).
UPUrgent PatientDue to another patient presenting requiring an urgent procedure.
EFEquipment FailureDue to an equipment failure.
OTOtherDue to a reason not previously defined or listed.