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Chart of Accounts for

JD Edwards EnterpriseOne
(Oracle Business Accelerators
North America)
An Oracle White Paper
January 2008
PURPOSE STATEMENT
TH! DOC"#ENT $%O&DE! AN O&E%&E' O( (EAT"%E! AND ENHANCE#ENT! NC)"DED N
JD ED'A%D! ENTE%$%!EONE* T ! NTENDED !O)E)+ TO HE)$ +O" A!!E!! THE
B"!NE!! BENE(T! O( "$,%ADN, AND TO $)AN +O"% T $%OJECT!*
TH! DOC"#ENT ! (O% N(O%#ATONA) $"%$O!E! ON)+ AND ! NTENDED !O)E)+ TO
A!!!T +O" N $)ANNN, (O% THE #$)E#ENTATON AND "$,%ADE O( THE $%OD"CT
(EAT"%E! DE!C%BED* T ! NOT A CO##T#ENT TO DE)&E% AN+ #ATE%A)- CODE- O%
("NCTONA)T+- AND !HO")D NOT BE %E)ED "$ON N #A.N, $"%CHA!N, DEC!ON!*
THE DE&E)O$#ENT- %E)EA!E- AND T#N, O( AN+ (EAT"%E! O% ("NCTONA)T+
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PROPRIETARY AND DISCLOSURE NOTICE
TH! DOC"#ENT N AN+ (O%#- !O(T'A%E O% $%NTED #ATTE%- CONTAN! $%O$%ETA%+
N(O%#ATON THAT ! THE E/C)"!&E $%O$E%T+ O( O%AC)E* +O"% ACCE!! TO AND "!E
O( TH! CON(DENTA) #ATE%A) ! !"BJECT TO THE TE%#! AND CONDTON! O( +O"%
O%AC)E !O(T'A%E )CEN!E AND !E%&CE A,%EE#ENT- 'HCH HA! BEEN E/EC"TED AND
'TH 'HCH +O" A,%EE TO CO#$)+* TH! DOC"#ENT AND N(O%#ATON CONTANED
HE%EN #A+ NOT BE D!C)O!ED- CO$ED- %E$%OD"CED O% D!T%B"TED TO AN+ONE
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IMPLEMENTATION NOTICE
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NC)"DE A)) (EAT"%E! DE!C%BED N TH! DOC"#ENT 'THO"T %!.N, !,N(CANT
DE!TAB)0ATON O( THE CODE*
Ch ar t o f Acco u nts fo r 1D Ed w ar ds En ter pr is eO ne (Ora cl e Bu si n ess Ac cel e rato rs - N or th Ame ri ca) Pa ge i

Chart of Accounts for JD Edwards EnterpriseOne
(Oracle Business Accelerators North America)
INTRODUCTION
This document contains the 1ase chart of accounts in JD Edwards EnterpriseOne
Use this paper to understand and identify
for Oracle Business Accelerators in North America and is ta2en from the 3*45
the chart of accounts structure for
release* n an Oracle Business Accelerator for JD Edwards EnterpriseOne 4
Oracle Business Accelerators for
confi6uration these accounts are associated with companies and 1usiness units*
1D Edwards EnterpriseOne
Durin6 an Oracle Business Accelerator for JD Edwards EnterpriseOne in North America
implementation 7ou can associate this same chart with additional companies and
1usiness units as re8uired*
An Oracle Business Accelerator for JD Edwards EnterpriseOne implementation
pro9ides choice 1ased on the foundational confi6uration* B7 settin6 up the s7stem
1ased on leadin6 practices and our e:perience with thousands of customers- Oracle
Business Accelerators for JD Edwards EnterpriseOne 6i9es a startin6 point for
7our implementation* Durin6 the disco9er7 and implementation phases- 7ou will
identif7 areas of the software that re8uire chan6es to meet 7our 1usiness needs* As
with other chan6es- 7ou can choose to use this chart as is- ma2e minor
modifications- ma2e ma;or modifications- or remo9e it and start o9er*
HOW TO USE THIS DOCUMENT
(i6ure 4 shows the top<le9el hierarch7 for the Chart of Accounts*
The followin6 columns are a9aila1le in Ta1les 4 and 5 to aid 7our research=
Number The Account Code num1er associated to the Chart of
Accounts cate6or7*
Name The name of the Chart of Accounts cate6or7*
Ta1les 4 and 5 are also color coded to match the top<le9el hierarch7 shown in
(i6ure 4*
(ormerl7 2nown as JD Edwards EnterpriseOne %apid !tart* The name was chan6ed 4
in Decem1er 5>>?*
Ch ar t o f Acco u nt s f o r 1 D Edw ar ds En ter pr is eO ne (Or acl e Bu si n ess A cce le rato rs - N or th Am eri ca ) Pa ge 1

JD Edwards EnterpriseOne
JD Edwards EnterpriseOne
Chart of Accounts
Chart of Accounts
Assets
Assets
Liabilities & Equity
Liabilities & Equity
ssss
A cco u nt 4> >>
A cco u nt 4> >>
Ac cou n t @ >> >
Ac cou n t @ >> >
Current Assets
Current Assets
Non-Current Assets
Non-Current Assets
Current Liabilities
Current Liabilities
Long Term Liabilities
Long Term Liabilities
Stockholder Equity
Stockholder Equity
A cco un t 4 > 4>
A cco un t 4 > 4>
Ac co un t 5 >> >
Ac co un t 5 >> >
Ac cou n t @ >4 >
Ac cou n t @ >4 >
Ac cou n t @ A> >
Ac cou n t @ A> >
Acc ou n t @ B> >
Acc ou n t @ B> >
Ca sh (4 4> >)
Ca sh (4 4> >)
$ro pe rt 7 an d E 8u ip m en t
$ro pe rt 7 an d E 8u ip m en t
Acco u nt s $a 7a 1l e a nd
Acco u nt s $a 7a 1l e a nd
) o n6 T erm De 1 t
) o n6 T erm De 1 t
C a pi t al ! to c2 ( @B 4> )
C a pi t al ! to c2 ( @B 4> )
(5> 4 >)
(5> 4 >)
Accr ue d E :pe n ses
Accr ue d E :pe n ses
( @A 4> )
( @A 4> )
Acc ou nt s % ec ei 9a 1l e
Acc ou nt s % ec ei 9a 1l e
$ ai d i n C ap it a l (@ B5 >)
$ ai d i n C ap it a l (@ B5 >)
(@4 > >)
(@4 > >)
(4 5> >)
(4 5> >)
n t an 6 i1 le A sse t s (C >> >)
n t an 6 i1 le A sse t s (C >> >)
T ran sla t io n ,a in D )o ss
T ran sla t io n ,a in D )o ss
Co n st ru ct io n 'o r2<i n<
Co n st ru ct io n 'o r2<i n<
n 9e st me n ts ( CE >> )
n 9e st me n ts ( CE >> )
( @B ?> )
( @B ?> )
$ro 6r es s (4C > >)
$ro 6r es s (4C > >)
Ot he r Ass et s (C A> > )
Ot he r Ass et s (C A> > )
% e ta i ne d Ea rn in 6s
% e ta i ne d Ea rn in 6s
n9e n to ri es (4 @ >> )
n9e n to ri es (4 @ >> )
( @B A> )
( @B A> )
Ot he r C urr en t A sse ts
Ot he r C urr en t A sse ts
+ T D n com e D) o ss
+ T D n com e D) o ss
(4 E> >)
(4 E> >)
( @B BB )
( @B BB )
% e 9e nu e (E >> > )
% e 9e nu e (E >> > )
D i rec t C os ts ( ?> >> )
D i rec t C os ts ( ?> >> )
O pe rat i n6 Co st s (? ?> > )
O pe rat i n6 Co st s (? ?> > )
# an u fa ct u rin 6 & ari an ce
# an u fa ct u rin 6 & ari an ce
( ?3 >> )
( ?3 >> )
# an u fa ct u rin 6 A 1so rp t io n
# an u fa ct u rin 6 A 1so rp t io n
( ?3 E> )
( ?3 E> )
) o n6 T erm %e 9e nu e
) o n6 T erm %e 9e nu e
( A> @> )
( A> @> )
! ho rt T erm % e9e n ue
! ho rt T erm % e9e n ue
( A> E> )
( A> E> )
% e co 6n iFe d % e 9en u e
% e co 6n iFe d % e 9en u e ( A> ?> )
( A> ?> )
C a nc el ( e e % e 9en u e
C a nc el ( e e % e 9en u e
( A> A> )
( A> A> )
, en era l a nd
, en era l a nd
A dmin is tr at i9 e (3 >> > )
A dmin is tr at i9 e (3 >> > )
O th e r n co me an d
O th e r n co me an d
E :p en se s (B> > >)
E :p en se s (B> > >)
(i6ure 4* Chart of Accounts $rimar7 Hierarch7 for JD Edwards EnterpriseOne
Ch ar t of Acc ou n ts for 1 D Edw a rd s Ente rp ri seO n e (Or acl e Bu s in es s Acce le ra tor s - No rth Am eri ca ) Pag e 2

Ta1le 4 Assets )ist for Chart of Accounts
Num1er Name
1000 Assets
1010 Current Assets
44>> Cash
44>E $ett7 Cash
444> Cash in Ban2s
44C> !hort Term n9estments
45>> Accounts %ecei9a1le
454> Trade Accounts %ecei9a1le
4544 Allowance for Dou1tful Account
454E Trade Accounts %ecei9a1le (orei6n
454? Allowance for Dou1tful Accounts
454B Allowance for "nrealiFed Currenc7 ,ain or )oss
455> Drafts %ecei9a1le
455E "n1illed %ecei9a1les
45C> %etaina6e %ecei9a1les
45CE Other Accounts %ecei9a1le
45@> &AT %eco9era1le
45E> Emplo7ee %ecei9a1les
45B> nter<compan7 Accounts
4C>> Construction 'or2 in $ro6ress
4C4> 'or2 n $ro6ress
4C5> Cost in E:cess of Billin6s
4C@> )a1or
4C@4 < %e6ular
4C@5 < O9ertime
4C@C < Burdens
4CE> #aterials
4CEE E8uipment
4C?> !u1contracts
4CA4 Accrued Additional Costs
4CAE Other
4CA3 $ro;ected (inal Costs
4C3> Contract Billin6s
4CB> ,ross $rofit
4CB4 < %eco6niFed %e9enue
4CB5 < %eco6niFed Costs
4CBC < $ro;ected (inal $rofit
4CBB < $ro;ected (inal $rofit
4@>> n9entories
4@4> $urchased #aterials
4@4E #aterials in Transit
4@5> 'or2 in $ro6ress
4@5E Outside $rocessin6 Clearin6
4@C> !u1<Assem1l7 n9entor7
4@CE Co<$roducts and B7<$roducts
4@E> $urchased (inished ,oods
4@EE Direct !hip Clearin6 Account
4@?> #anufactured (inished ,oods
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 3

Ta1le 4 Assets )ist for Chart of Accounts
Num1er Name
4@3E Allowance for n9entor7 %e9aluation
4@B> Allowance for n9entor7 Ad;ustment
4E>> Other Current Assets
4E4> $repaid nsurance
4E5> $repaid %ent
4EC> $repaid Ta:es
4E@> $repaid &endor Amounts
4EE> #%O and !tores !upplies
4EB> Other $repaid E:penses
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 4

Ta1le 4 Assets )ist for Chart of Accounts
Num1er Name
2000 Non-Current Asset
5>4> $ropert7 and E8uipment
5>5> )and
5>C> Buildin6s
5>CE )easehold mpro9ements
5>@> #achiner7 and E8uipment
5>E> (urniture and (i:tures
5>?> &ehicles
5>A> Computer E8uipment
5>3> Other $ropert7 and E8uipment
55>> Accumulated Depreciation
555> Accumulated Depreciation )and
55C> Accumulated Depreciation Buildin6s
55CE Accumulated Depreciation )easehold mpro9ements
55@> Accumulated Depreciation #achiner7
55E> Accumulated Depreciation (urniture
55?> Accumulated Depreciation &ehicles
55A> Accumulated Depreciation Computers
553> Accumulated Depreciation Other
5C44 %e9aluation Offset Cost
5C45 %e9aluation Offset Accumulated Depreciation
5C4C %e9aluation Offset Depreciated E:pense
C>>> ntan6i1le Assets
C>4> Computer !oftware
C>5> ,oodwill
C>C> Other ntan6i1le Assets
C44> AmortiFation Computer !oftware
C45> AmortiFation ,oodwill
C4C> AmortiFation Other Assets
CE>> n9estments
CE4> n9estments in Common !toc2
CE5> n9estments in Other !ecurities
CEC> n9estments in "nconsolidated Affiliates
CE@> n9estments in Consolidated Affiliates
CA>> Other Assets
CA4> Deferred ncome Ta:es
CA5> Deferred (inancin6 Costs
CAC> Deferred Ac8uisition Costs
CAE> $re<Operatin6 E:penses
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 5

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
4000 Liabilities and Equity
4010 Current Liabilities
@4>> Accounts $a7a1le and Accrued E:penses
@4>E Accounts $a7a1le
@44> Trade Accounts $a7a1le
@44E Trade Accounts $a7a1le (orei6n
@44B Allowance for "nrealiFed Currenc7 ,ain or )oss
@45> Drafts $a7a1le
@4C> !ales and "se Ta: $a7a1le
@4CE &AT $a7a1le
@4@> %etaina6es $a7a1le
@4@E 'ithheld &endor Amounts $a7a1le
@4E> %eceipts Not &ouchered
@4?E Billin6s in E:cess of Cost
@4?? $ro9ision for )oss on Construction
@4?3 Additional Accrued Construction
@4B> Other Accounts $a7a1le
@5>> Other $a7a1les
@54> Current $ortion of )on6 Term De1t
@55> Notes $a7a1le
@5C> ncome Ta:es Currentl7 $a7a1le
@C>> Accrued )ia1ilities
@C4> Accrued )ia1ilities ncome Ta:
@C5> Accrued )ia1ilities nsurance
@CC> Accrued )ia1ilities $ropert7 Ta:
@C@> Accrued )ia1ilities %ent
@CE> Accrued )ia1ilities &AT
@CEE Accrued )ia1ilities (rei6ht
@C?> Accrued )ia1ilities Other
@@>> $a7roll )ia1ilities
@@4> Emplo7ee (ederal Ta:es 'ithheld
@@4E Emplo7ee !tate Ta:es 'ithheld
@@5> Emplo7ee )ocal Ta:es 'ithheld
@@5E Emplo7ee Other Ta:es 'ithheld
@@C> Emplo7er (ederal Ta:es Accrued
@@CE Emplo7er !tate Ta:es Accrued
@@@> Emplo7er )ocal Ta:es Accrued
@@@E Emplo7er Other Ta:es Accrued
@@E> Other Emplo7ee $a7roll 'ithholdin6
@@?> Other Emplo7er $a7roll Accruals
@@B> $a7roll Accruals and Clearin6s
@E>> Other Current )ia1ilities
@E4> Deferred %e9enue
@E5> Deferred ncome Ta:es $a7a1le
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 6

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
4700 Long-Term Liabilities
@A4> )on6 Term De1t
@A5> Capital )eases $a7a1le
@AC> #ort6a6es $a7a1le
@A@> )on6 Term )oans
@AE> Other )on6 Term De1t
4900 Stockholder's Equity
@B4> Capital !toc2
@B5> $aid in Capital
@B?> Translation ,ain ()oss)
@BA> %etained Earnin6s
@B3> %etained Earnin6s $rior +ear
@BB> Di9idends $aid
@BBB +TD ncome ()oss)
E>>> %e9enue
E>4> ,ross !ales
E>5> nter<compan7 !ales
E>E> nter1ranch !ales
E>B4 !er9ice %e9 $arts E'
E>B5 !er9ice %e9 )a1or E'
E>BC !er9ice %e9 $arts Non<Billa1le
E>B@ !er9ice %e9 )a1or Non<Billa1le
E>BE %e9enue Calls Co9ered
E>B? %e9enue Calls Non Co9ered
E>BB %e9enue Base 'ar )a1or
EC>> Construction %e9enues
EC4> %e9enues %elie9ed from 'or2<in<$ro6ress
EC5> %eco6niFed %e9enues for $ercent of Billin6s
ECB> Other Allowances and Ad;ustments
EE>> !ales %eturns and Allowances
EE4> Trade Discounts
EE5> Customer %eturns
EEC> Customer %e1ates
EE@> $romotional Allowances
EEE> Dama6ed ,oods Allowances
EEB> Other Allowances and Ad;ustments
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 7

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
?>>> Direct Costs
?>4> Cost of ,oods !old
?>5> nter<compan7 Cost of ,oods !old
?>E> nter1ranch Cost of ,oods !old
?4>> Other #aterials Cost
?4>E n9entor7 &ariance
?44> C7cle Count &ariance
?44E n9oice $rice &ariance
?45> $urchase $rice &ariance
?45E n9entor7 %e9aluation E:pense
?4C> n9entor7 O1solescence E:pense
?4CE !crapped n9entor7 Costs
?4@> $urchase Discounts Ta2en
?4@4 $urchase Discounts )ost
?4@E &endor %e1ates
?4E> (rei6ht Costs n1ound
?4EE (rei6ht Costs Out1ound
?4?> (rei6ht Char6es to Customers
?4A> %o7alt7 E:pense
?4AE Custom Duties and (ees
?43> Har1or (ees
?43E Bro2era6e (ees
?4B> Other #aterials Cost
?4BE #aterial Burden A1sorption
?5>> #anufacturin6 Allocations
?54> Allocation Out Direct )a1or
?55> Allocation Out )a1or O9erhead
?5C> Allocation Out )a1or O9erhead
?5@> Allocation Out #achine
?5E> Allocation Out #achine O9erhead
?5?> Allocation n Direct )a1or
?5?E Allocation n ndirect )a1or
?5A> Allocation n )a1or O9erhead
?5AE Allocation n #achine
?53> Allocation n #achine O9erhead
?53E Allocation n Other Costs
?C>> Construction Cost of ,oods !old
?CCE Costs %elie9ed from 'or2<in<$ro6ress
?C3> Costs %elie9ed from 'or2<in<$ro6ress
?E>> $roduction Compensation and Benefits
?E4> !alaries and 'a6es Direct
?E4E O9ertime and $remium Direct
?E5> Emplo7ee ncenti9es Direct
?E5E Other )a1or Costs Direct
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 8

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
?EE> Emplo7er $a7roll Ta: Cost Direct
?E?> Emplo7er Benefits Cost Direct
?EBE Compensation Costs A1sorption
??>> Operatin6 Costs
??>E "tilities
??4> %epair and #aintenance
??4E !afet7 !upplies
??5> #andated Trainin6
??5E En9ironmental Compliance
??C> Outside !er9ices
??CE #o1ile E8uipment Costs
??@> Operatin6 !upplies
?3>> #anufacturin6 &ariance Account
?3>E #anufacturin6 &ariance #aterials
?34> #anufacturin6 &ariance )a1or
?34E #anufacturin6 &ariance )a1or O9erhead
?35> #anufacturin6 &ariance #achine
?35E #anufacturin6 &ariance #achine
?3C> #anufacturin6 &ariance O9erhead
?3CE #anufacturin6 &ariance %ewor2
?3E> #anufacturin6 A1sorption Account
?3EE #anufacturin6 )a1or Cost A1sorption
?3?> #anufacturin6 )a1or O9erhead Account
?3?E #anufacturin6 #achine Cost A1sorption
?3A> #anufacturin6 #achine O9erhead
?3AE #anufacturin6 O9erhead A1sorption
?BB3 $ro9ision for )oss on Jo1s
?BBB %eco6niFed Costs for $ercent of Billin6s
A>@> )on6 Term %e9enue
A>E> !hort Term %e9enue
A>?> %eco6niFed %e9enue
A>A> Cancel (ee %e9enue
Ch art o f A cco u nt s f o r 1D Ed w ard s En ter pr is eO ne (Ora cl e Bu si ne ss Ac cel er ato rs - No rth Ame ri ca) Pag e 9

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
3>>> ,eneral and Administrati9e
34>> Compensation and Benefits
344> !alaries and 'a6es
344E O9ertime and $remium
345> Emplo7ee ncenti9es
345E Other )a1or Costs
34E> Emplo7er $a7roll Ta: Cost
34?> Emplo7er Benefits Cost
34B> $a7roll Billin6 Offset
34BE Compensation Costs A1sorption
3@>> !ellin6 and ,eneral E:penses
3@>E #eetin6- !eminar and Conference
3@4> $romotional E:pense
3@4E Airfare and Auto E:pense
3@5> Hotels and )od6in6
3@5E #eals and Entertainment
3@?> Credit and Collection Costs
3@?E Bad De1t E:pense
3@3> !ales Commissions
3@B> Other !ellin6 and ,eneral E:penses
3E>> Other ,eneral E:penses
3E>E Telecommunications &oice
3E4> Telecommunications Data and Other
3E4E Telecommunications nternet
3E5> Office !upplies
3E5E $osta6e and E:press (ees
3EC> Ban2 Char6es and (ees
3ECE Dues and !u1scriptions
3E@> ,eneral Business nsurance
3E@E )e6al (ees
3EE> Audit and Ta: (ees
3EEE Consultin6 (ees
3E?> Other $rofessional (ees
3E?E !ales and "se Ta: E:pense
3EA> Contri1utions
3EAE Emplo7ee Trainin6
3E3> %ecruitin6
3EB> Other ,eneral E:penses
3?>> E8uipment E:penses
3?4> E8uipment %ental
3?5> E8uipment )eases
3?C> E8uipment #aintenance
3?@> E8uipment !upplies
3?E> E8uipment nsurance
C ha rt of Ac co un t s f o r 1D Ed wa rd s Ente rp ri se On e (O rac le B us in es s Acc el era tor s - No rth A mer ic a) Pag e 10

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
3?B> Other E8uipment Costs
3?BE E8uipment %e9enues or Transfer
3A>> Occupanc7 E:penses
3A4> Buildin6 )ease
3A5> Buildin6 #aintenance
3AC> $ropert7 Ta:es
3A@> Buildin6 !upplies
3AE> $ropert7 nsurance
3AB> Other Buildin6 Costs
3B>> Depreciation and AmortiFation
3B4> Depreciation E:pense )and
3B4E Depreciation E:pense Buildin6s
3B5> Depreciation E:pense )easehold mpro9ements
3B5E Depreciation E:pense #achiner7
3BC> Depreciation E:pense (urniture
3BCE Depreciation E:pense &ehicles
3B@> Depreciation E:pense Computers
3B@E Depreciation E:pense Other
3B3> AmortiFation E:pense Computer
3B3E AmortiFation E:pense ,oodwill
3BB> AmortiFation E:pense Other Assets
C ha rt of Ac co un t s f o r 1D Ed wa rd s Ente rp ri se On e (O rac le B us in es s Acc el era tor s - No rth A mer ic a) Pag e 11

Ta1le 5 )ia1ilities and E8uit7 )ist for Chart of Accounts
Num1er Name
B>>> Other ncome and E:pense
B4>> Other ncome
B44> %ental ncome
B45> nterest ncome
B4C> n9estment ncome
B4@> Other Non<Operatin6 ncome
B5>> ,ainD)oss on Currenc7 Transactions
B54> %ealiFed ,ain on Currenc7 Transactions
B55> "nrealiFed ,ain on Currenc7 Transactions
B@>> ,ainD)oss on Disposition of (i:ed Assets
B@4> $roceeds from Asset Disposal
B@5> Net Boo2 &alue of Assets Disposed
B@C> Cash Clearin6 Account Asset Disposal
BE>> Other E:pense
BE4> nterest E:pense
BE5> AmortiFation of $repaid (inance Char6es
BEC> Other Non<Operatin6 E:penses
BA>> $ro9ision for ncome Ta:es
BA4> Current $ro9ision for ncome Ta:es
BA5> Deferred $ro9ision for ncome Ta:es
BAC> Other ncome Ta:es
C ha rt of Ac co un t s f o r 1D Ed wa rd s Ente rp ri se On e (O rac le B us in es s Acc el era tor s - No rth A mer ic a) Pag e 12

C ha rt of Acc ou n t s f or 1 D Edw a rd s Ente rp ri seO n e (Or ac le B us in es s Acce le ra tor s - No rth Ameri c a)
Ori g in al Sep temb er 2 006
R evi sed 1a nu ar y 2 00 8 (vers io n A.2 )
E1 WP-1 004 .A 2
Au th or : D an Ste rn , Man u el Neyr a
Ora cl e Co rp or ati on
Wo rl d He ad qu ar ters
5 00 Orac le Pa rkw a y
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U .S. A.
Wo rl dw i de I n qu i ri es :
Ph o ne : + 1. 65 0. 506 .7 000
F ax : + 1. 65 0. 506 .7 200
o ra cl e. co m
C op yri g ht 2 008 , O rac le . Al l r ig h ts res erv ed .
T h is d o cu men t is p ro vi d ed fo r i nfo rm ati on pu rp o ses o n ly a nd the
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T h is d o cu men t is n o t w ar ran ted to b e er ro r-fre e, n o r su bj ec t to an y
o th er w arr an tie s or co nd i tio n s, w h eth er ex pr ess ed o r al ly o r impl i ed
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