Object Code

Unified Accounts Code Structure
# Object Co de / Sub-Object Co de UACS St at us

Asset 10 0 0 0 0 0 0 0 0
Cash and Cash Equivalent s 10 10 0 0 0 0 0 0
Cash o n Hand 10 10 10 0 0 0 0
1 Cas h - Colle cting Office rs 10 10 10 10 0 0 Active
2 Pe tty Cas h 10 10 10 20 0 0 Active
Cash in Bank - Lo cal Currency 10 10 20 0 0 0 0
3 Cas h in Bank - Local Curre ncy, Bangko S e ntral ng Pilipinas 10 10 20 10 0 0 Active
Cash in Bank - Lo cal Currency, Current Acco unt 10 10 20 20 0 0
4 Cas h in Bank - Local Curre ncy, Current Account - Allie d Bank 10 10 20 20 0 1 Active
5 Cas h in Bank - Local Curre ncy, Curre nt Account - Amanah Bank 10 10 20 20 0 2 Active
6 Cas h in Bank - Local Curre ncy, Curre nt Account - As ia Unite d Bank 10 10 20 20 0 3 Active
Corporation
7 Cas h in Bank - Local Curre ncy, Curre nt Account - Aus tralia and Ne w 10 10 20 20 0 4 Active
Ze aland Bank
8 Cas h in Bank - Local Curre ncy, Curre nt Account - Banco de Oro 10 10 20 20 0 5 Active
(BDO)
9 Cas h in Bank - Local Curre ncy, Curre nt Account - Bangkok Bank 10 10 20 20 0 6 Active
10 Cas h in Bank - Local Curre ncy, Curre nt Account - Bangkok Bank 10 10 20 20 0 7 Active
Public Company Limite d
11 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of China 10 10 20 20 0 8 Active
12 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of Comme rce 10 10 20 20 0 9 Active
13 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of the 10 10 20 20 10 Active
Philippine Is lands (BPI)
14 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of Tokyo 10 10 20 20 11 Active
15 Cas h in Bank - Local Curre ncy, Curre nt Account - China Banking 10 10 20 20 12 Active
Corporation
16 Cas h in Bank - Local Curre ncy, Curre nt Account - Chinatrust Comme 10 10 20 20 13 Active
rcial Bank
17 Cas h in Bank - Local Curre ncy, Curre nt Account - Citibank 10 10 20 20 14 Active
18 Cas h in Bank - Local Curre ncy, Curre nt Account - De uts che Bank AG 10 10 20 20 15 Active
19 Cas h in Bank - Local Curre ncy, Curre nt Account - De ve 10 10 20 20 16 Active

lopme nt Bank of the Philippine s (DBP)
20 Cas h in Bank - Local Curre ncy, Curre nt Account - Eas t-We s t 10 10 20 20 17 Active
Banking Corporation
21 Cas h in Bank - Local Curre ncy, Curre nt Account - Equitable PCI Bank 10 10 20 20 18 Active
22 Cas h in Bank - Local Curre ncy, Curre nt Account - Firs t Cons 10 10 20 20 19 Active
olidate d Bank (FCB)
1

23 Cas h in Bank - Local Curre ncy, Curre nt Account - Fuji-Miz uho Bank 10 10 20 20 20 Active
24 Cas h in Bank - Local Curre ncy, Curre nt Account - Hong Kong and S 10 10 20 20 21 Active
hanghai Banking Corp
25 Cas h in Bank - Local Curre ncy, Curre nt Account - Inte 10 10 20 20 22 Active
rnational Comme rcial Bank of China
26 Cas h in Bank - Local Curre ncy, Curre nt Account - Inte 10 10 20 20 23 Active
rnational Exchange Bank
27 Cas h in Bank - Local Curre ncy, Curre nt Account - Land Bank of the 10 10 20 20 24 Active
Philippine s (LBP)
28 Cas h in Bank - Local Curre ncy, Curre nt Account - Maybank Philippine 10 10 20 20 25 Active
s
29 Cas h in Bank - Local Curre ncy, Curre nt Account - Me 10 10 20 20 26 Active
tropolitan and Trust Co
30 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine Bank of 10 10 20 20 27 Active
Communication
31 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine Bus ine s 10 10 20 20 28 Active
s Bank
32 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine National 10 10 20 20 29 Active
Bank (PNB)
33 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine Pos 10 10 20 20 30 Active
tal S avings Bank (PPS B)
34 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine Trus t 10 10 20 20 31 Active
Company
35 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine Ve te 10 10 20 20 32 Active
rans Bank (PVB)
36 Cas h in Bank - Local Curre ncy, Current Account - Riz al Comme rcial 10 10 20 20 33 Active
Banking Corp (RCBC)
37 Cas h in Bank - Local Curre ncy, Curre nt Account - Robins ons Bank 10 10 20 20 34 Active
38 Cas h in Bank - Local Curre ncy, Curre nt Account - S e curity Bank 10 10 20 20 35 Active
39 Cas h in Bank - Local Curre ncy, Current Account - S tandard Charte re 10 10 20 20 36 Active
d Bank
40 Cas h in Bank - Local Curre ncy, Curre nt Account - S te rling Bank of As 10 10 20 20 37 Active
ia
41 Cas h in Bank - Local Curre ncy, Curre nt Account - Union Bank of the 10 10 20 20 38 Active
Philippine s
42 Cas h in Bank - Local Curre ncy, Curre nt Account - Unite d Coconut 10 10 20 20 39 Active
Plante rs Bank (UCPB)
Cash in Bank - Lo cal Currency, Savings Account 10 10 20 30 0 0
43 Cas h in Bank - Local Curre ncy, S avings Accounts - Land Bank of 10 10 20 30 0 1 Active
the Philippine s (LBP)
44 Cas h in Bank - Local Curre ncy, S avings Accounts - De 10 10 20 30 0 2 Active
ve lopme nt Bank of the Philippine s (DBP)
2

45 Cas h in Bank - Local Curre ncy, S avings Accounts - Philippine Ve te 10 10 20 30 0 3 Active
rans Bank (PVB)
46 Cas h in Bank - Local Curre ncy, S avings Accounts - Philippine National 10 10 20 30 0 4 Active
Bank (PNB)
47 Cas h in Bank - Local Curre ncy, S avings Accounts - Philippine Amanah 10 10 20 30 0 5 Active
Bank (PAB)
48 Cas h in Bank - Local Curre ncy, S avings Accounts - Philippine Pos t S 10 10 20 30 0 6 Active
avings Bank (PPS B)
49 Cas h in Bank - Local Curre ncy, S avings Accounts - Unite d Coconut 10 10 20 30 0 7 Active
Cash in Bank - Lo cal Currency, T ime Depo sit s 10 10 20 40 0 0
50 Cas h in Bank - Local Curre ncy, Time De pos its - Land Bank of the 10 10 20 40 0 1 Active
Philippine s (LBP)
51 Cas h in Bank - Local Curre ncy, Time De pos its - De ve 10 10 20 40 0 2 Active
52 Cas h in Bank - Local Curre ncy, Time De pos its - Philippine Ve te 10 10 20 40 0 3 Active
rans Bank (PVB)
53 Cas h in Bank - Local Curre ncy, Time De pos its - Philippine National 10 10 20 40 0 4 Active
Bank (PNB)
54 Cas h in Bank - Local Curre ncy, Time De pos its - Unite d 10 10 20 40 0 5 Active
Coconut Plante rs Bank (UCPB)
Cash in Bank - Fo reign Currency 10 10 30 0 0 0 0
55 Cas h in Bank - Fore ign Curre ncy, Bangko S e ntral ng Pilipinas 10 10 30 10 0 0 Active
56 Cas h in Bank - Fore ign Curre ncy, Curre nt Account 10 10 30 20 0 0 Active
Cash in Bank - Fo reign Currency, Current Acco unt 10 10 30 20 0 0
57 Cas h in Bank - Fore ign Curre ncy, Curre nt Account - Fore ign Banks 10 10 30 20 0 1 Active
Cash in Bank - Fo reign Currency, Savings Acco unt 10 10 30 30 0 0

58 Cas h in Bank - Fore ign Curre ncy, S avings Account - Land Bank of the 10 10 30 30 0 1 Active
Philippine s (LBP)
59 Cas h in Bank - Fore ign Curre ncy, S avings Account - De ve 10 10 30 30 0 2 Active
60 Cas h in Bank - Fore ign Curre ncy, S avings Account - Philippine 10 10 30 30 0 3 Active
National Bank (PNB)
61 Cas h in Bank - Fore ign Curre ncy, S avings Account - Unite d Coconut 10 10 30 30 0 4 Active
62 Cas h in Bank - Fore ign Curre ncy, S avings Account - Fore ign Banks 10 10 30 30 0 5 Active
Cash in Bank - Fo reign Currency, T ime Depo sit s 10 10 30 40 0 0

63 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Land Bank of the 10 10 30 40 0 1 Active
Philippine s (LBP)
64 Cas h in Bank - Fore ign Curre ncy, Time De pos its - De 10 10 30 40 0 2 Active
ve lopme nt Bank of the Philippine s (DBP)
3

65 Cas h in Bank - Fore ign Curre ncy, Time De posits - Philippine National 10 10 30 40 0 3 Active
Bank (PNB)
66 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Unite d Coconut 10 10 30 40 0 4 Active
T reasury/Agency Cash Acco unt s 10 10 40 0 0 0 0
67 Cas h - Tre as ury/Age ncy De pos it, Re gular 10 10 40 10 0 0 Active
68 Cas h - Tre as ury/Age ncy De pos it, S pe cial Account 10 10 40 20 0 0 Active
69 Cas h - Tre as ury/Age ncy De pos it, Trus t 10 10 40 30 0 0 Active
70 Cas h - Modifie d Dis burs e me nt S ys te m (MDS ), Re gular 10 10 40 40 0 0 Active
71 Cas h - Modifie d Dis burs e me nt S ys te m (MDS ), S pe cial Account 10 10 40 50 0 0 Active
72 Cas h - Modifie d Dis burs e me nt S ys te m (MDS ), Trus t 10 10 40 60 0 0 Active

73 Cas h - Tax Re mittance Advice 10 10 40 70 0 0 Active
74 Cas h - Cons tructive Income Re mittance 10 10 40 80 0 0 Active
Cash Equivalent s 10 10 50 0 0 0 0
75 Tre as ury Bills 10 10 50 10 0 0 Active
Invest ment s 10 20 0 0 0 0 0 0
Financial Asset s at Fair Value T hro ugh Surplus o r Def icit 10 20 10 0 0 0 0
76 Financial As s e ts He ld for Trading 10 20 10 10 0 0 Active

77 Financial As s e ts De s ignate d at Fair Value Through S urplus or De 10 20 10 20 0 0 Active
ficit
78 De rivative Financial As s e ts He ld for Trading 10 20 10 30 0 0 Active
79 De rivative Financial As s e ts De s ignate d at Fair Value Through S 10 20 10 40 0 0 Active
urplus or De ficit
Financial Asset s - Held t o Mat urit y 10 20 20 0 0 0 0
80 Inve s tme nts in Tre as ury Bills - Local 10 20 20 10 0 0 Active
Allo wance f o r Impairment - Invest ment s in T reasury Bills - Lo cal 10 20 20 11 0 0
81 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bills - Local 10 20 20 11 0 0 Active
82 Inve s tme nts in Tre as ury Bills - Fore ign 10 20 20 20 0 0 Active

83 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bills - Fore ign 10 20 20 21 0 0 Active
84 Inve s tme nts in Tre as ury Bonds - Local 10 20 20 30 0 0 Active

Allo wance f o r Impairment - Invest ment s in Bo nds - Lo cal 10 20 20 31 0 0
85 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bonds 10 20 20 31 0 0 Active
- Local
86 Inve s tme nts in Tre as ury Bonds - Fore ign 10 20 20 40 0 0 Active
87 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bonds 10 20 20 41 0 0 Active
- Fore ign
Financial Asset s - Ot hers 10 20 30 0 0 0 0
4
88 Inve s tme nts in S tocks 10 20 30 10 0 0 Active

89 Inve s tme nts in Bonds 10 20 30 20 0 0 Active
90 Othe r Inve s tme nts 10 20 3990 0 0 Active
91 Inve s tme nts in GOCCs 10 20 40 10 0 0 Active
Invest ments in GOCCs 10 20 40 0 0 0 0
92 Allowance for Impairme nt - Inve s tme nts in GOCCs 10 20 40 11 0 0 Active

93 Inve s tme nts in Joint Ve nture 10 20 50 10 0 0 Active
Invest ment s in Jo int Vent ure 10 20 50 0 0 0 0
94 Allowance for Impairme nt - Inve s tme nts in Joint Ve nture 10 20 50 11 0 0 Active
95 Inve s tme nts in As s ociate s 10 20 60 10 0 0 Active
Invest ment s in Asso ciat es 10 20 60 0 0 0 0
96 Allowance for Impairme nt - Inve s tme nts in As s ociate s 10 20 60 11 0 0 Active
97 S inking Fund 10 20 70 10 0 0 Active
Receivables 10 30 0 0 0 0 0 0
Lo ans and Receivable Acco unt s 10 30 10 0 0 0 0
98 Accounts Re ce ivable 10 30 10 10 0 0 Active
99 Allowance for Impairme nt - Accounts Re ce ivable 10 30 10 11 0 0 Active
10 0 Note s Re ce ivable 10 30 10 20 0 0 Active
10 1 Allowance for Impairme nt - Note s Re ceivable 10 30 10 21 0 0 Active
10 2 Loans Re ce ivable - Gove rnme nt-Owne d and/or Controlle d 10 30 10 30 0 0 Active
Corporations
10 3 Allowance for Impairme nt - Loans Re ce ivable - Gove rnme nt- Owne d 10 30 10 31 0 0 Active
and/or Controlle d Corporations
10 4 Loans Re ce ivable - Local Gove rnme nt Units 10 30 10 40 0 0 Active
10 5 Allowance for Impairme nt - Loans Re ce ivable - Local Gove 10 30 10 41 0 0 Active
rnme nt Units
Int erest s Receivable 10 30 10 50 0 0
10 6 Inte re s ts Re ce ivable 10 30 10 50 0 0 Active
10 7 Allowance for Impairme nt - Inte re s ts Re ce ivable 10 30 10 51 0 0 Active
10 8 Divide nds Re ce ivable 10 30 10 60 0 0 Active
10 9 Loans Re ce ivable - Othe rs 10 30 1990 0 0 Active
Allo wance f o r Impairment - Lo ans Receivables - Ot hers 10 30 1991 0 0
110 Allowance for Impairme nt - Loans Re ce ivable - Othe rs 10 30 1991 0 0 Active

Lease Receivable 10 30 20 0 0 0 0
Operat ing Lease Receivable 10 30 20 10 0 0
111 Ope rating Le as e Re ce ivable 10 30 20 10 0 0 Active
112 Allowance for Impairme nt - Ope rating Le as e Re ce ivable 10 30 20 11 0 0 Active
113 Finance Le as e Re ce ivable 10 30 20 20 0 0 Active
5

114 Allowance for Impairme nt - Finance Le as e Re ceivable 10 30 20 21 0 0 Active
Int er-Agency Receivables 10 30 30 0 0 0 0
115 Due from National Gove rnme nt Age ncie s 10 30 30 10 0 0 Active
116 Due from Gove rnme nt-Owne d and/or Controlle d 10 30 30 20 0 0 Active
Corporations
Due f o m Lo cal Go vernment Unit s 10 30 30 30 0 0
117 Due from Local Gove rnme nt Units 10 30 30 30 0 0 Active
118 Due from Joint Ve nture 10 30 30 40 0 0 Active
Int ra-Agency Receivables 10 30 40 0 0 0 0
Due f ro m Cent ral Of f ice 10 30 40 10 0 0
119 Due from Ce ntral Office 10 30 40 10 0 0 Active
120 Due from Bure aus 10 30 40 20 0 0 Active
121 Due from Re gional Office s 10 30 40 30 0 0 Active
122 Due from Ope rating Units 10 30 40 40 0 0 Active
Ot her Receivables 10 30 50 0 0 0 0
Receivables - Disallo wances/Charges 10 30 50 10 0 0
123 Re ce ivable s - Dis allowance s /Charge s 10 30 50 10 0 0 Active
124 Due from Office rs and Employe e s 10 30 50 20 0 0 Active
125 Due from Non-Gove rnme nt Organiz ations /Pe ople 's 10 30 50 30 0 0 Active
Organiz ations
126 Othe r Re ce ivable s 10 30 5990 0 0 Active
Allo wance f o r Impairment - Ot her Receivables 10 30 5991 0 0
127 Allowance for Impairme nt - Othe r Re ce ivable s 10 30 5991 0 0 Active
Invent o ries 10 40 0 0 0 0 0 0
Invent o ry Held f o r Sale 10 40 10 0 0 0 0
Merchandise Invent o ry 10 40 10 10 0 0
128 S upplie s and Mate rials 10 40 10 10 0 1 Active
129 Drugs and Me dicine s 10 40 10 10 0 2 Active
130 Agricultural Produce 10 40 10 10 0 3 Active
131 Ammunitions 10 40 10 10 0 4 Active
132 Property and Equipme nt 10 40 10 10 0 5 Active
133 Othe rs 10 40 10 10 99 Active
Invent o ry Held f o r Dist ribut io n 10 40 20 0 0 0 0
134 Food S upplie s for Dis tribution 10 40 20 10 0 0 Active
135 We lfare Goods for Dis tribution 10 40 20 20 0 0 Active
136 Drugs and Me dicine s for Dis tribution 10 40 20 30 0 0 Active
137 Me dical, De ntal and Laboratory S upplie s for Dis tribution 10 40 20 40 0 0 Active
138 Agricultural and Marine S upplie s for Dis tribution 10 40 20 50 0 0 Active
139 Agricultural Produce for Dis tribution 10 40 20 60 0 0 Active
140 Te xtbooks and Ins tructional Mate rials for Dis tribution 10 40 20 70 0 0 Active
6

141 Cons truction Mate rials for Dis tribution 10 40 20 80 0 0 Active
142 Prope rty and Equipme nt for Dis tribution 10 40 20 90 0 0 Active
Ot her Supplies and Mat erials f o r Dist ribut io n 10 40 2990 0 0
143 Othe r S upplie s and Mate rials for Dis tribution 10 40 2990 0 0 Active
Invent o ry Held f o r Manuf act uring 10 40 30 0 0 0 0
144 Raw Mate rials Inve ntory 10 40 30 10 0 0 Active
145 Work-In-Proce s s Inve ntory 10 40 30 20 0 0 Active
146 Finis he d Goods Inve ntory 10 40 30 30 0 0 Active
Invent o ry Held f o r Co nsumpt io n 10 40 40 0 0 0 0
147 Office S upplie s Inve ntory 10 40 40 10 0 0 Active
148 Accountable Forms , Plate s and S ticke rs Inve ntory 10 40 40 20 0 0 Active
149 Non-Accountable Forms Inve ntory 10 40 40 30 0 0 Active
150 Animal/Zoological S upplie s Inve ntory 10 40 40 40 0 0 Active
151 Food S upplie s Inve ntory 10 40 40 50 0 0 Active
152 Drugs and Me dicine s Inve ntory 10 40 40 60 0 0 Active
153 Me dical, De ntal and Laboratory S upplie s Inve ntory 10 40 40 70 0 0 Active
154 Fue l, Oil and Lubricants Inve ntory 10 40 40 80 0 0 Active
155 Agricultural and Marine S upplie s Inve ntory 10 40 40 90 0 0 Active
156 Te xtbooks and Ins tructional Mate rials Inve ntory 10 40 410 0 0 0 Active
157 Military, Police and Traffic S upplie s Inve ntory 10 40 4110 0 0 Active
158 Che mical and Filte ring S upplie s Inve ntory 10 40 4120 0 0 Active
159 Cons truction Mate rials Inve ntory 10 40 4130 0 0 Active
16 0 Othe r S upplie s and Mate rials Inve ntory 10 40 4990 0 0 Active
Invest ment Pro pert y 10 50 0 0 0 0 0 0
Land and Buildings 10 50 10 0 0 0 0
16 1 Inve s tme nt Prope rty, Land 10 50 10 10 0 0 Active
16 2 Accumulate d Impairme nt Los s e s - Inve s tme nt Prope rty, Land 10 50 10 11 0 0 Active
16 3 Inve s tme nt Prope rty, Buildings 10 50 10 20 0 0 Active

16 4 Accumulate d De pre ciation - Inve s tme nt Prope rty, Buildings 10 50 10 21 0 0 Active
16 5 Accumulate d Impairme nt Los s e s - Inve s tme nt Prope rty, Buildings 10 50 10 22 0 0 Active
Pro pert y, Plant and Equipment 10 60 0 0 0 0 0 0

Land 10 60 10 0 0 0 0
16 6 Accumulate d Impairme nt Los s e s - Land 10 60 10 11 0 0 Active
Land Impro vement s 10 60 20 0 0 0 0
16 7 Land Improve me nts - Aquaculture S tructure s 10 60 20 10 0 0 Active
Accumulat ed Depreciat io n - Land Impro vement s, Aquacult ure St 10 60 20 11 0 0
ruct ures
16 8 Accumulate d De pre ciation - Land Improve me nts - Aquaculture S 10 60 20 11 0 0 Active
tructures
7

Accumulat ed Impairment Lo sses - Land Impro 10 60 20 12 0 0
vement s, Aquacult ure St ruct ures
16 9 Accumulate d Impairme nt Los s e s - Land Improve me nts - Aquaculture 10 60 20 12 0 0 Active
S tructures
170 Land Improve me nts , Re fore s tation Proje cts 10 60 20 20 0 0 Active
171 Accumulate d Impairme nt Los s e s - Land Improve me nts , Re fore s 10 60 20 21 0 0 Active
tation Proje cts
172 Othe r Land Improve me nts 10 60 2990 0 0 Active
173 Accumulate d De pre ciation - Othe r Land Improve me nts 10 60 2991 0 0 Active
174 Accumulate d Impairme nt Los s e s - Othe r Land Improve 10 60 2992 0 0 Active
me nts
Inf rast ruct ure Asset s 10 60 30 0 0 0 0
175 Road Ne tworks 10 60 30 10 0 0 Active

176 Accumulate d De pre ciation - Road Ne tworks 10 60 30 11 0 0 Active
177 Accumulate d Impairme nt Los s e s - Road Ne tworks 10 60 30 12 0 0 Active
178 Flood Control S ys te ms 10 60 30 20 0 0 Active
179 Accumulate d De pre ciation - Flood Control S ys te ms 10 60 30 21 0 0 Active
180 Accumulate d Impairme nt Los s e s - Flood Control S ys te ms 10 60 30 22 0 0 Active
181 S e we r S ys te ms 10 60 30 30 0 0 Active
Accumulat ed Depreciat io n - Sewer Syst ems 10 60 30 31 0 0
182 Accumulate d De pre ciation - S e we r S ys te ms 10 60 30 31 0 0 Active
183 Accumulate d Impairme nt Los s e s - S e we r S ys te ms 10 60 30 32 0 0 Active
184 Wate r S upply S ys te ms 10 60 30 40 0 0 Active
185 Accumulate d De pre ciation - Wate r S upply S ys te ms 10 60 30 41 0 0 Active
Accumulat ed Impairment Lo sses - Wat er Supply Syst ems 10 60 30 42 0 0
186 Accumulate d Impairme nt Los s e s - Wate r S upply S ys te ms 10 60 30 42 0 0 Active

187 Powe r S upply S ys te ms 10 60 30 50 0 0 Active
188 Accumulate d De pre ciation - Powe r S upply S ys te ms 10 60 30 51 0 0 Active
189 Accumulate d Impairme nt Los s e s - Powe r S upply S ys te ms 10 60 30 52 0 0 Active
190 Communication Ne tworks 10 60 30 60 0 0 Active
Accumulat ed Depreciat io n - Co mmunicat io n Net wo 10 60 30 61 0 0
rks
191 Accumulate d De pre ciation - Communication Ne tworks 10 60 30 61 0 0 Active
192 Accumulate d Impairme nt Los s e s - Communication Ne tworks 10 60 30 62 0 0 Active
193 S e aport S ys te ms 10 60 30 70 0 0 Active
194 Accumulate d De pre ciation - S e aport S ys te ms 10 60 30 71 0 0 Active
195 Accumulate d Impairme nt Los s e s - S e aport S ys te ms 10 60 30 72 0 0 Active
196 Airport S ys te ms 10 60 30 80 0 0 Active
Accumulat ed Depreciat io n - Airpo rt Syst ems 10 60 30 81 0 0
197 Accumulate d De pre ciation - Airport S ys te ms 10 60 30 81 0 0 Active
8
198 Accumulate d Impairme nt Los s e s - Airport S ys te ms 10 60 30 82 0 0 Active

199 Parks , Plaz as and Monume nts 10 60 30 90 0 0 Active
20 0 Accumulate d De pre ciation - Parks , Plaz as and Monume nts 10 60 30 91 0 0 Active
20 1 Accumulate d Impairme nt Los s e s - Parks , Plaz as and Monume nts 10 60 30 92 0 0 Active
20 2 Othe r Infras tructure As s e ts 10 60 3990 0 0 Active

20 3 Accumulate d De pre ciation - Othe r Infras tructure As s e ts 10 60 3991 0 0 Active
20 4 Accumulate d Impairme nt Los s e s - Othe r Infras tructure As s e ts 10 60 3992 0 0 Active
Buildings and Ot her St ruct ures 10 60 40 0 0 0 0

20 5 Buildings 10 60 40 10 0 0 Active
20 6 Accumulate d De pre ciation - Buildings 10 60 40 11 0 0 Active
20 7 Accumulate d Impairme nt Los s e s - Buildings 10 60 40 12 0 0 Active
20 8 S chool Buildings 10 60 40 20 0 0 Active
20 9 Accumulate d De pre ciation - S chool Buildings 10 60 40 21 0 0 Active
210 Accumulate d Impairme nt Los s e s - S chool Buildings 10 60 40 22 0 0 Active
211 Hos pitals and He alth Ce nte rs 10 60 40 30 0 0 Active
Accumulat ed Depreciat io n - Ho spit als and Healt h Cent ers 10 60 40 31 0 0
212 Accumulate d De pre ciation - Hos pitals and He alth Ce nte rs 10 60 40 31 0 0 Active
213 Accumulate d Impairme nt Los s e s - Hos pitals and He alth Ce nte rs 10 60 40 32 0 0 Active
214 Marke ts 10 60 40 40 0 0 Active

215 Accumulate d De pre ciation - Marke ts 10 60 40 41 0 0 Active
216 Accumulate d Impairme nt Los s e s - Marke ts 10 60 40 42 0 0 Active
217 S laughte rhous e s 10 60 40 50 0 0 Active
Accumulat ed Depreciat io n - Slaught erho uses 10 60 40 51 0 0
218 Accumulate d De pre ciation - S laughte rhous e s 10 60 40 51 0 0 Active
219 Accumulate d Impairme nt Los s e s - S laughte rhous e s 10 60 40 52 0 0 Active
220 Hos te ls and Dormitorie s 10 60 40 60 0 0 Active
221 Accumulate d De pre ciation - Hos te ls and Dormitorie s 10 60 40 61 0 0 Active
222 Accumulate d Impairme nt Los s e s - Hos te ls and Dormitorie s 10 60 40 62 0 0 Active
223 Othe r S tructure s 10 60 4990 0 0 Active
224 Accumulate d De pre ciation - Othe r S tructure s 10 60 4991 0 0 Active
225 Accumulate d Impairme nt Los s e s - Othe r S tructure s 10 60 4992 0 0 Active
Machinery and Equipment 10 60 50 0 0 0 0
226 Machine ry 10 60 50 10 0 0 Active
227 Accumulate d De pre ciation - Machine ry 10 60 50 11 0 0 Active
228 Accumulate d Impairme nt Los s e s - Machine ry 10 60 50 12 0 0 Active
229 Office Equipme nt 10 60 50 20 0 0 Active
9

230 Accumulate d De pre ciation - Office Equipme nt 10 60 50 21 0 0 Active
231 Accumulate d Impairme nt Los s e s - Office Equipme nt 10 60 50 22 0 0 Active
232 Information and Communication Te chnology Equipme nt 10 60 50 30 0 0 Active
233 Accumulate d De pre ciation - Information and Communication Te 10 60 50 31 0 0 Active
chnology Equipme nt
234 Accumulate d Impairme nt Los s e s - Information and 10 60 50 32 0 0 Active
Communication Te chnology Equipment
235 Agricultural and Fore s try Equipme nt 10 60 50 40 0 0 Active
236 Accumulate d De pre ciation - Agricultural and Fore s try 10 60 50 41 0 0 Active
Equipme nt
237 Accumulate d Impairme nt Los s e s - Agricultural and Fore s try Equipme 10 60 50 42 0 0 Active
nt
238 Marine and Fis he ry Equipme nt 10 60 50 50 0 0 Active
239 Accumulate d De pre ciation - Marine and Fis he ry Equipme nt 10 60 50 51 0 0 Active
240 Accumulate d Impairme nt Los s e s - Marine and Fis he ry Equipme nt 10 60 50 52 0 0 Active
241 Airport Equipme nt 10 60 50 60 0 0 Active

242 Accumulate d De pre ciation - Airport Equipme nt 10 60 50 61 0 0 Active
243 Accumulate d Impairme nt Los s e s - Airport Equipme nt 10 60 50 62 0 0 Active
244 Communication Equipme nt 10 60 50 70 0 0 Active
245 Accumulate d De pre ciation - Communication Equipme nt 10 60 50 71 0 0 Active
246 Accumulate d Impairme nt Los s e s - Communication 10 60 50 72 0 0 Active
Equipme nt
247 Cons truction and He avy Equipme nt 10 60 50 80 0 0 Active
248 Accumulate d De pre ciation - Cons truction and He avy 10 60 50 81 0 0 Active
Equipme nt
249 Accumulate d Impairme nt Los s e s - Cons truction and He avy Equipme 10 60 50 82 0 0 Active
nt
Disast er Respo nse and Rescue Equipment 10 60 50 90 0 0
250 Fire fighting Equipme nt and Acce s s orie s 10 60 50 90 0 1 Active
251 Flood and Re s cue Equipme nt 10 60 50 90 0 2 Active
252 Earthquake Re s cue Equipment 10 60 50 90 0 3 Active
253 Volcanic Eruption Re s cue Equipme nt 10 60 50 90 0 4 Active
254 Lands lide Re s cue Equipme nt 10 60 50 90 0 5 Active
255 Accumulate d De pre ciation - Dis as te r Re s pons e and Re s cue 10 60 50 91 0 0 Active
Equipme nt
256 Accumulate d Impairme nt Los s e s - Dis as te r Re s pons e and Res cue 10 60 50 92 0 0 Active
Equipme nt
257 Military, Police and S e curity Equipme nt 10 60 510 0 0 0 Active
258 Accumulate d De pre ciation - Military, Police and S e curity 10 60 510 1 0 0 Active
Equipme nt
259 Accumulate d Impairme nt Los s e s - Military, Police and S e 10 60 510 2 0 0 Active
curity Equipme nt
10
26 0 Me dical Equipme nt 10 60 5110 0 0 Active

26 1 Accumulate d De pre ciation - Me dical Equipme nt 10 60 5111 0 0 Active
26 2 Accumulate d Impairme nt Los s e s - Me dical Equipme nt 10 60 5112 0 0 Active
26 3 Printing Equipme nt 10 60 5120 0 0 Active
26 4 Accumulate d De pre ciation - Printing Equipme nt 10 60 5121 0 0 Active
26 5 Accumulate d Impairme nt Los s e s - Printing Equipme nt 10 60 5122 0 0 Active
26 6 S ports Equipment 10 60 5130 0 0 Active
26 7 Accumulate d De pre ciation - S ports Equipme nt 10 60 5131 0 0 Active
26 8 Accumulate d Impairme nt Los s e s - S ports Equipme nt 10 60 5132 0 0 Active
26 9 Te chnical and S cie ntific Equipme nt 10 60 5140 0 0 Active
270 Accumulate d De pre ciation - Te chnical and S cie ntific Equipme nt 10 60 5141 0 0 Active
271 Accumulate d Impairme nt Los s e s - Te chnical and S cie ntific Equipme nt 10 60 5142 0 0 Active
272 Othe r Machine ry and Equipme nt 10 60 5990 0 0 Active

273 Accumulate d De pre ciation - Othe r Machine ry and Equipme nt 10 60 5991 0 0 Active
274 Accumulate d Impairme nt Los s e s - Othe r Machine ry and Equipme nt 10 60 5992 0 0 Active
T ranspo rt at io n Equipment 10 60 60 0 0 0 0
275 Motor Ve hicle s 10 60 60 10 0 0 Active
276 Accumulate d De pre ciation - Motor Ve hicle s 10 60 60 11 0 0 Active
277 Accumulate d Impairme nt Los s e s - Motor Ve hicle s 10 60 60 12 0 0 Active
278 Trains 10 60 60 20 0 0 Active
279 Accumulate d De pre ciation - Trains 10 60 60 21 0 0 Active
280 Accumulate d Impairme nt Los s e s - Trains 10 60 60 22 0 0 Active
281 Aircrafts and Aircrafts Ground Equipme nt 10 60 60 30 0 0 Active
282 Accumulate d De pre ciation - Aircrafts and Aircrafts Ground Equipme nt 10 60 60 31 0 0 Active
283 Accumulate d Impairme nt Los s e s - Aircrafts and Aircrafts Ground 10 60 60 32 0 0 Active

Equipme nt
284 Wate rcrafts 10 60 60 40 0 0 Active
285 Accumulate d De pre ciation - Wate rcrafts 10 60 60 41 0 0 Active
286 Accumulate d Impairme nt Los s e s - Wate rcrafts 10 60 60 42 0 0 Active
287 Othe r Trans portation Equipme nt 10 60 6990 0 0 Active
288 Accumulate d De pre ciation - Othe r Trans portation Equipme nt 10 60 6991 0 0 Active
289 Accumulate d Impairme nt Los s e s - Othe r Trans portation Equipme nt 10 60 6992 0 0 Active
Furnit ure, Fixt ures and Bo o ks 10 60 70 0 0 0 0

290 Furniture and Fixture s 10 60 70 10 0 0 Active
11

291 Accumulate d De pre ciation - Furniture and Fixture s 10 60 70 11 0 0 Active
292 Accumulate d Impairme nt Los s e s - Furniture and Fixture s 10 60 70 12 0 0 Active
293 Books 10 60 70 20 0 0 Active
294 Accumulate d De pre ciation - Books 10 60 70 21 0 0 Active
295 Accumulate d Impairme nt Los s e s - Books 10 60 70 22 0 0 Active
Leased Asset s 10 60 80 0 0 0 0
296 Le as e d As s e ts , Land 10 60 80 10 0 0 Active
297 Le as e d As s e ts , Buildings and Othe r S tructure s 10 60 80 20 0 0 Active
298 Accumulate d De pre ciation - Le as e d As s e ts , Buildings and Othe r S 10 60 80 21 0 0 Active
tructure s
299 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , Buildings and 10 60 80 22 0 0 Active
Othe r S tructure s
30 0 Le as e d As s e ts , Machine ry and Equipme nt 10 60 80 30 0 0 Active
30 1 Accumulate d De pre ciation - Le as e d As s e ts , Machine ry and Equipme 10 60 80 31 0 0 Active
nt
30 2 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , Machine ry 10 60 80 32 0 0 Active
and Equipme nt
30 3 Le as e d As s e ts , Trans portation Equipme nt 10 60 80 40 0 0 Active
30 4 Accumulate d De pre ciation - Le as e d As s e ts , Trans portation Equipme 10 60 80 41 0 0 Active
nt
30 5 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , Trans 10 60 80 42 0 0 Active
portation Equipme nt
30 6 Othe r Le as e d As s e ts 10 60 8990 0 0 Active
30 7 Accumulate d De pre ciation - Othe r Le as e d As s e ts 10 60 8991 0 0 Active
Accumulat ed Impairment Lo sses - Ot her Leased Asset s 10 60 8992 0 0
30 8 Accumulate d Impairme nt Los s e s -Othe r Le as e d As s e ts 10 60 8992 0 0 Active

Leased Asset s - Impro vement s 10 60 90 0 0 0 0
30 9 Le as e d As s e ts Improve me nts , Land 10 60 90 10 0 0 Active
310 Accumulate d De pre ciation - Le as e d As s e ts Improve me nts , Land 10 60 90 11 0 0 Active
311 Accumulate d Impairme nt Los s e s - Le as e d As s e ts Improve me nts 10 60 90 12 0 0 Active

, Land
312 Le as e d As s e ts Improve me nts , Buildings 10 60 90 20 0 0 Active
313 Accumulate d De pre ciation - Le as e d As s e ts Improve me nts , Buildings 10 60 90 21 0 0 Active
314 Accumulate d Impairme nt Los s e s - Le as e d As s e ts Improve me nts 10 60 90 22 0 0 Active

, Buildings
315 Othe r Le as e d As s e ts Improve me nts 10 60 9990 0 0 Active
316 Accumulate d De pre ciation - Othe r Le as e d As s e ts Improve me nts 10 60 9991 0 0 Active
317 Accumulate d Impairme nt Los s e s - Othe r Le as e d As s e ts Improve me 10 60 9992 0 0 Active

nts
12

Co nst ruct io n in Pro gress 10 610 0 0 0 0 0
318 Cons truction in Progre s s - Land Improve me nts 10 610 0 10 0 0 Active
319 Cons truction in Progre s s - Infras tructure As s e ts 10 610 0 20 0 0 Active
320 Cons truction in Progre s s - Buildings and Othe r S tructure s 10 610 0 30 0 0 Active
321 Cons truction in Progre s s - Le as e d As s e ts 10 610 0 40 0 0 Active
322 Cons truction in Progre s s - Le as e d As s e ts Improve me nts 10 610 0 50 0 0 Active
Herit age Asset s 10 6110 0 0 0 0
323 His torical Buildings 10 6110 10 0 0 Active
324 Accumulate d De pre ciation - His torical Buildings 10 6110 11 0 0 Active
325 Accumulate d Impairme nt Los s e s - His torical Buildings 10 6110 12 0 0 Active
326 Works of Arts and Arche ological S pe cime ns 10 6110 20 0 0 Active
327 Accumulate d De pre ciation - Works of Arts and Arche ological S pe 10 6110 21 0 0 Active
cime ns
328 Accumulate d Impairme nt Los s e s - Works of Arts and Arche 10 6110 22 0 0 Active
ological S pe cime ns
329 Othe r He ritage As s e ts 10 611990 0 0 Active
330 Accumulate d De pre ciation - Othe r He ritage As s e ts 10 611991 00 Active
331 Accumulate d Impairme nt Los s e s - Othe r He ritage As s e ts 10 611992 00 Active
Service Co ncessio n Asset s 10 6120 0 0 0 0
332 S e rvice Conce s s ion- Road Ne tworks 10 6120 10 0 0 Active
333 Accumulate d De pre ciation - S e rvice Conce s s ion- Road Ne 10 6120 11 0 0 Active
tworks
334 Accumulate d Impairme nt Los s e s -S e rvice Conce s s ion - Road Ne 10 6120 12 0 0 Active
tworks
335 S e rvice Conce s s ion - Flood Control S ys te ms 10 6120 20 0 0 Active
336 Accumulate d De pre ciation - S e rvice Conce s s ion - Flood Control S ys 10 6120 21 0 0 Active
te ms
337 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - Flood 10 6120 22 0 0 Active
Control S ys te ms
338 S e rvice Conce s s ion - S e we r S ys te ms 10 6120 30 0 0 Active
339 Accumulate d De pre ciation - S e rvice Conce s s ion - S e we r S ys te 10 6120 31 0 0 Active
ms
340 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - S e we r 10 6120 32 0 0 Active
S ys te ms
341 S e rvice Conce s s ion - Wate r S upply S ys te ms 10 6120 40 0 0 Active
342 Accumulate d De pre ciation - S e rvice Conce s s ion - Wate r S upply 10 6120 41 0 0 Active
S ys te ms
343 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - Wate r S 10 6120 42 0 0 Active
upply S ys te ms
344 S e rvice Conce s s ion - Powe r S upply S ys te ms 10 6120 50 0 0 Active
345 Accumulate d De pre ciation - S e rvice Conce s s ion - Powe r S upply 10 6120 51 0 0 Active
S ys te ms
13

346 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - Powe r S 10 6120 52 0 0 Active
upply S ys te ms
347 S e rvice Conce s s ion - Communication Ne tworks 10 6120 60 0 0 Active
348 Accumulate d De pre ciation - S e rvice Conce s s ion - Communication Ne 10 6120 61 0 0 Active
tworks
349 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - 10 6120 62 0 0 Active
Communication Ne tworks
350 S e rvice Conce s s ion - S e aport S ys te ms 10 6120 70 0 0 Active
351 Accumulate d De pre ciation - S e rvice Conce s s ion - S e aport S ys te 10 6120 71 0 0 Active
ms
352 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - S e 10 6120 72 0 0 Active
aport S ys te ms
353 S e rvice Conce s s ion - Airport S ys te ms 10 6120 80 0 0 Active
354 Accumulate d De pre ciation - S e rvice Conce s s ion - Airport S ys te 10 6120 81 0 0 Active
ms
355 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - Airport S ys 10 6120 82 0 0 Active
te ms
356 S e rvice Conce s s ion - Parks , Plaz as and Monume nts 10 6120 90 0 0 Active
357 Accumulate d De pre ciation - S e rvice Conce s s ion - Parks , Plaz as 10 6120 91 0 0 Active
and Monume nts
358 Accumulate d Impairme nt Los s e s - S e rvice Conce s s ion - Parks , Plaz 10 6120 92 0 0 Active
as and Monume nts
359 Othe r S e rvice Conce s s ion As s e ts 10 612990 0 0 Active
36 0 Accumulate d De pre ciation - Othe r S e rvice Conce s s ion As s e ts 10 612991 00 Active
36 1 Accumulate d Impairme nt Los s e s - Othe r S e rvice Conce 10 612992 00 Active

s s ion As s e ts
Ot her Pro pert y, Plant and Equipment 10 6990 0 0 0 0
36 2 Work/Zoo Animals 10 6990 10 0 0 Active
36 3 Accumulate d De pre ciation - Work/Zoo Animals 10 6990 11 0 0 Active
36 4 Accumulate d Impairme nt Los s e s - Work/Zoo Animals 10 6990 12 0 0 Active
36 5 Othe r Prope rty, Plant and Equipme nt 10 699990 0 0 Active
36 6 Accumulate d De pre ciation - Othe r Prope rty, Plant and 10 699991 00 Active
Equipme nt
36 7 Accumulate d Impairme nt Los s e s - Othe r Prope rty, Plant and 10 699992 00 Active
Equipme nt
Bio lo gical Asset s 10 70 0 0 0 0 0 0
Bearer Bio lo gical Asset s 10 70 10 0 0 0 0
36 8 Bre e ding S tocks 10 70 10 10 0 0 Active
36 9 Accumulate d Impairme nt Los s e s - Bre e ding S tocks 10 70 10 11 0 0 Active
370 Live s tock 10 70 10 20 0 0 Active
371 Accumulate d Impairme nt Los s e s - Live s tock 10 70 10 21 0 0 Active
372 Tre e s , Plants and Crops 10 70 10 30 0 0 Active
14

373 Accumulate d Impairme nt Los s e s - Tre e s , Plants and Crops 10 70 10 31 0 0 Active
374 Aquaculture 10 70 10 40 0 0 Active
375 Accumulate d Impairme nt Los s e s - Aquaculture 10 70 10 41 0 0 Active
376 Othe r Be are r Biological As s e ts 10 70 1990 0 0 Active
377 Accumulate d Impairme nt Los s e s - Othe r Be are r Biological As s e ts 10 70 1991 0 0 Active
Co nsumable Bio lo gical Asset s 10 70 20 0 0 0 0

378 Live s tock He ld for Cons umption/S ale /Dis tribution 10 70 20 10 0 0 Active
379 Accumulate d Impairme nt Los s e s - Live s tock He ld for Cons 10 70 20 11 0 0 Active
umption/S ale /Dis tribution
380 Tre e s , Plants and Crops He ld for Cons 10 70 20 20 0 0 Active
Accumulat ed Impairment Lo sses - T rees, Plant s and Cro ps 10 70 20 21 0 0
Held f o r Co nsumpt io n/Sale/Dist ribut io n
381 Accumulate d Impairme nt Los s e s - Tre e s , Plants and Crops He ld for 10 70 20 21 0 0 Active
Cons umption/S ale / Dis tribution
Agricult ural Pro duce Held f o r Co 10 70 20 30 0 0
nsumpt io n/Sale/Dist ribut io n
382 Agricultural Produce He ld for for Cons 10 70 20 30 0 0 Active
383 Accumulate d Impairme nt Los s e s - Agricultural Produce He ld for 10 70 20 31 0 0 Active
Cons umption/S ale /Dis tribution
385 Accumulate d Impairme nt Los s e s - Aquaculture 10 70 20 41 0 0 Active
386 Othe r Cons umable Biological As s e ts 10 70 2990 0 0 Active
Accumulat ed Impairment Lo sses- Ot her Co nsumable Bio lo 10 70 2991 0 0
gical Asset s
387 Accumulate d Impairme nt Los s e s - Othe r Cons umable Biological As s 10 70 2991 0 0 Active
e ts
Int angible Asset s 10 80 0 0 0 0 0 0
388 Pate nts /Copyrights 10 80 10 10 0 0 Active
389 Accumulate d Amortiz ation - Pate nts /Copyrights 10 80 10 11 0 0 Active
390 Compute r S oftware 10 80 10 20 0 0 Active
391 Accumulate d Amortiz ation - Compute r S oftware 10 80 10 21 0 0 Active
392 Othe r Intangible As s e ts 10 80 1990 0 0 Active
393 Accumulate d Amortiz ation - Othe r Intangible As s e ts 10 80 1991 0 0 Active
Ot her Asset s 10 90 0 0 0 0 0 0
Advances 1990 10 0 0 0 0
394 Advance s for Ope ration Expe ns e s 1990 10 10 0 0 Active
395 Advance s for Payroll 1990 10 20 0 0 Active
Advances t o Special Disbursing Of ficer 1990 10 30 0 0
396 Advance s for S pe cial Dis burs ing Office r 1990 10 30 0 0 Active
15

397 Advance s to Office rs and Employe e s 1990 10 40 0 0 Active
Prepayment s 1990 20 0 0 0 0
398 Advance s to Contractors 1990 20 10 0 0 Active
399 Pre paid Re nt 1990 20 20 0 0 Active
40 0 Pre paid Re gis tration 1990 20 30 0 0 Active
40 1 Pre paid Inte re s t 1990 20 40 0 0 Active
Prepaid Insurance 1990 20 50 0 0
40 2 Pre paid Ins urance 1990 20 50 0 0 Active
40 3 Othe r Pre payme nts 1990 2990 0 0 Active
Depo sit s 1990 30 0 0 0 0
Depo sit s o n Let t ers o f Credit s 1990 30 10 0 0
40 4 De pos its on Le tte r of Cre dit 1990 30 10 0 0 Active
40 5 Guaranty De pos its 1990 30 20 0 0 Active
40 6 Othe r De pos its 1990 3990 0 0 Active
40 7 Acquire d As s e ts 199990 10 0 0 Active
40 8 Accumulate d Impairme nt Los s e s - Acquire d As s e ts 199990 11 00 Active
40 9 Fore clos e d Prope rty/As s e ts 199990 20 0 0 Active
410 Accumulate d Impairme nt Los s e s - Fore clos e d Prope 199990 21 00 Active
rty/As s e ts
411 Forfe ite d Prope rty/As s e ts 199990 30 0 0 Active
412 Accumulate d Impairme nt Los s e s - Forfe ite d Prope 199990 31 00 Active
rty/As s e ts
413 Confis cate d Prope rty/As s e ts 199990 40 0 0 Active
414 Accumulate d Impairme nt Los s e s - Confis cate d Prope 199990 41 00 Active
rty/As s e ts
415 Abandone d Prope rty/As s e ts 199990 50 0 0 Active
Accumulat ed Impairment Lo sses - Abando ned Pro pert y 199990 51 00
Asset s
416 Accumulate d Impairme nt Los s e s - Abandone d Prope 199990 51 00 Active
rty/As s e ts
417 Othe r As s e ts 19999990 00 Active
418 Accumulate d Impairme nt Los s e s - Othe r As s e ts 19999991 0 0 Active
Liabilit ies 20 0 0 0 0 0 0 0 0
Financial Liabilit ies 20 10 0 0 0 0 0 0
Payables 20 10 10 0 0 0 0
419 Accounts Payable 20 10 10 10 0 0 Active
420 Due to Office rs and Employe e s 20 10 10 20 0 0 Active
421 Inte rnal Re ve nue Allotme nt Payable 20 10 10 30 0 0 Active
422 Note s Payable 20 10 10 40 0 0 Active
423 Inte re s t Payable 20 10 10 50 0 0 Active
424 Ope rating Le as e Payable 20 10 10 60 0 0 Active
16

425 Finance Le as e Payable 20 10 10 70 0 0 Active
426 Awards and Re wards Payable 20 10 10 80 0 0 Active
427 S e rvice Conce s s ion Arrange me nts Payable 20 10 10 90 0 0 Active
Bills/Bo nds/Lo ans Payable 20 10 20 0 0 0 0
T reasury Bills Payable 20 10 20 10 0 0
428 Tre as ury Bills Payable 20 10 20 10 0 0 Active
429 Bonds Payable - Dome s tic 20 10 20 20 0 0 Active
430 Dis count on Bonds Payable - Dome s tic 20 10 20 21 0 0 Active
431 Pre mium on Bonds Payable - Dome s tic 20 10 20 22 0 0 Active
432 Bonds Payable - Fore ign 20 10 20 30 0 0 Active
433 Dis count on Bonds Payable - Fore ign 20 10 20 31 0 0 Active
434 Pre mium on Bonds Payable - Fore ign 20 10 20 32 0 0 Active
435 Loans Payable - Dome s tic 20 10 20 40 0 0 Active
Lo ans Payable - Foreign 20 10 20 50 0 0
436 Loans Payable - Fore ign 20 10 20 50 0 0 Active
Int er-Agency Payables 20 20 0 0 0 0 0 0
437 Due to BIR 20 20 10 10 0 0 Active
Due t o GSIS 20 20 10 20 0 0
438 Life and Re tire me nt Pre mium 20 20 10 20 0 1 Active
439 ECC 20 20 10 20 0 2 Active
440 S alary Loan 20 20 10 20 0 3 Active
441 Policy Loan 20 20 10 20 0 4 Active
Due t o Pag-IBIG 20 20 10 30 0 0
442 Pag-IBIG Pre mium 20 20 10 30 0 1 Active
443 Pag-IBIG Multi-Purpos e Loan 20 20 10 30 0 2 Active
444 Pag-IBIG Hous ing Loan 20 20 10 30 0 3 Active
445 Due to PhilHe alth 20 20 10 40 0 0 Active
446 Due to NGAs 20 20 10 50 0 0 Active
447 Due to GOCCs 20 20 10 60 0 0 Active
448 Due to LGUs 20 20 10 70 0 0 Active
449 Due to Joint Ve nture 20 20 10 80 0 0 Active
Int ra-Agency Payables 20 30 0 0 0 0 0 0
450 Due to Ce ntral Office 20 30 10 10 0 0 Active
451 Due to Bure aus 20 30 10 20 0 0 Active
452 Due to Re gional Office s 20 30 10 30 0 0 Active
453 Due to Ope rating Units 20 30 10 40 0 0 Active
454 Due to Othe r Funds 20 30 10 50 0 0 Active
455 Trus t Liabilitie s 20 40 10 10 0 0 Active
T rust Liabilit ies 20 40 0 0 0 0 0 0
17

T rust Liabilit ies - Disast er Risk Reduct io n And Management Fund 20 40 10 20 0 0
456 Trus t Liabilitie s - Dis as te r Ris k Re duction and Manage me nt Fund 20 40 10 20 0 0 Active
Bail Bo nds Payable 20 40 10 30 0 0

457 Bail Bonds Payable 20 40 10 30 0 0 Active
458 Guaranty/S e curity De pos its Payable 20 40 10 40 0 0 Active
459 Cus tome rs ' De pos its Payable 20 40 10 50 0 0 Active
Def f ered Credit s/Unearned Inco me 20 50 0 0 0 0 0 0
Def erred Credit s 20 50 10 0 0 0 0
46 0 De fe rre d Finance Le as e Re ve nue 20 50 10 10 0 0 Active
46 1 De fe rre d S e rvice Conce s s ion Re ve nue 20 50 10 20 0 0 Active
46 2 Othe r De fe rre d Cre dits 20 50 1990 0 0 Active
Unearned Revenue 20 50 20 0 0 0 0
46 3 Une arne d Re ve nue - Inve s tme nt Prope rty 20 50 20 10 0 0 Active
46 4 Othe r Une arne d Re ve nue 20 50 2990 0 0 Active
Pro visio ns 20 60 0 0 0 0 0 0
46 5 Pe ns ion Be ne fits Payable 20 60 10 10 0 0 Active
46 6 Le ave Be ne fits Payable 20 60 10 20 0 0 Active
46 7 Re tire me nt Gratuity Payable 20 60 10 30 0 0 Active
46 8 Othe r Provis ions 20 60 1990 0 0 Active
46 9 Othe r Payable s 29999990 00 Active
Equit y 30 0 0 0 0 0 0 0 0
470 Gove rnme nt Equity 30 10 10 10 0 0 Active
Go vernment Equity 30 10 0 0 0 0 0 0
471 Contribute d Capital 30 10 10 30 0 0 Active
472 Re valuation S urplus 30 20 10 10 0 0 Active
Int ermediat e Acco unt s 30 30 0 0 0 0 0 0
473 Income and Expe ns e Summary 30 30 10 10 0 0 Active
474 Equity in Joint Ve nture 30 40 10 10 0 0 Active
Inco me 40 0 0 0 0 0 0 0 0
T ax Revenue 40 10 0 0 0 0 0 0
T ax Revenue - Individual and Co rpo rat io n 40 10 10 0 0 0 0
Inco me T ax 40 10 10 10 0 0
475 Income Tax - Individuals 40 10 10 10 0 1 Active
476 Income Tax - Partne rs hip 40 10 10 10 0 2 Active
477 Income Tax - Corporations 40 10 10 10 0 3 Active
478 Profe s s ional Tax 40 10 10 20 0 0 Active
479 Trave l Tax 40 10 10 30 0 0 Active
480 Immigration Tax 40 10 10 40 0 0 Active
18

T ax Revenue - Pro pert y 40 10 20 0 0 0 0
481 Es tate Tax 40 10 20 10 0 0 Active
482 Donors Tax 40 10 20 20 0 0 Active
Capit al Gains T ax 40 10 20 30 0 0
483 Capital Gains Tax - Individuals 40 10 20 30 0 1 Active
484 Capital Gains Tax - Corporations and Othe r Ente rpris e s 40 10 20 30 0 2 Active
T ax Revenue - Go o ds and Services 40 10 30 0 0 0 0
Impo rt Duties 40 10 30 10 0 0
485 Live Animals , Animals Products 40 10 30 10 0 1 Active
486 Ve getable Products 40 10 30 10 0 2 Active
487 Animal or Ve ge table Fats and Oils and the ir Cle avage Products ; Pre 40 10 30 10 0 3 Active
pare d Edible Fats ; Animal or Ve ge table Waxe s
488 Pre pare d Foods tuffs ; Be ve rage s , S pirits and Vine gar; Tobacco and 40 10 30 10 0 4 Active
Manufacture d Tobacco S ubs titute s
489 Mine ral Products 40 10 30 10 0 5 Active
490 Products of the Che mical or Allie d Indus tries 40 10 30 10 0 6 Active
491 Plas tics and Article s The re of; Rubbe r and Article s The re of 40 10 30 10 0 7 Active
492 Raw Hide s and S kins , Le athe r, Furs kins and Article s The re of; 40 10 30 10 0 8 Active
S addle ry and Harne s s ; Trave l Goods , Handbags and S imilar
Containe rs ; Article s of Animal Gut (Othe r than S ilk-Worm Gut)
493 Wood and Article s of Wood; Wood Charcoal; Cork and Article s of 40 10 30 10 0 9 Active
Cork; Manufacture s of S traw, or of Es parto or of othe r Plaiting
Mate rials ; Bas ke tware and Wicke rwork
494 Pulp of Wood or of othe r Fibrous Ce llulos ic Mate rial; Re cove 40 10 30 10 10 Active
re d (Was te and S crap) Pape r or Pape rboard; Pape r and Pape
rboard and Article s The re of
495 Te xtile s and Te xtile Article s 40 10 30 10 11 Active
496 Footwe ar, He adge ar, Umbre llas , S un Umbre llas , Walking- S ticks , 40 10 30 10 12 Active
S e at-S ticks , Whips , Riding-Crops and Parts The re of; Pre pare d Fe
athe rs and Article s made The re with, Artificial Flowe rs ; Article s of
Huamn Hair
497 Article s of S tone , Plas te r, Ce me nt, As be s tos , Mica or S imilar 40 10 30 10 13 Active
Mate rials ; Ce ramic Products ; Glas s and Glas s ware
498 Natural or Culture d Pe arls , Pre cious or S e mi-Pre cious S tone s 40 10 30 10 14 Active
, Pre cious Me tals , Me tals Clad with Pre cious Me tal, and Article s
The re of; Imitation Je we lle ry; Coin
499 Bas e Me tals and Article s of Bas e Me tal 40 10 30 10 15 Active
50 0 Machine ry and Me chanical Appliance s ; Ele ctrical Equipme nt; Parts 40 10 30 10 16 Active
The re of; S ound Re corde rs and Re produce rs , Te le vis ion
Image and S ound Re corde rs and Re produce rs , and Parts and
Acce s orie s of S uch Article s
50 1 Ve hicle s , Aircraft, Ve s s e ls And As s ociate d Trans port Equipme nt 40 10 30 10 17 Active
19

50 2 Optical, Photographic, Cine matographic, Me as uring, Che cking, 40 10 30 10 18 Active
Pre cis ion, Me dical or S urgical Ins trume nts and Apparatus ; Clocks
and Watche s ; Mus ical Ins trume nts ; Parts and Acce s s orie s The re of
50 3 Arms and Ammunition; Parts and Acce s s orie s The re of 40 10 30 10 19 Active

50 4 Mis ce llane ous Manufacture d Article s 40 10 30 10 20 Active
50 5 Works of Arts , Colle ctors ' Pie ce s And Antique s 40 10 30 10 21 Active
50 6 Othe r Import Dutie s 40 10 30 10 99 Active
Excise T ax 40 10 30 20 0 0
50 7 Excis e - Tobacco Products 40 10 30 20 0 1 Active
50 8 Excis e - Alcoholic Be ve rage s 40 10 30 20 0 2 Active
50 9 Excis e - Mining - Non-Me tallic Products 40 10 30 20 0 3 Active
510 Excis e - Mining - Me tallic Products 40 10 30 20 0 4 Active
511 Excis e - Pe trole um Products 40 10 30 20 0 5 Active
512 Excis e - Motor Ve hicle s 40 10 30 20 0 6 Active
513 Excis e - Mine ral Products 40 10 30 20 0 7 Active
514 Excis e - Othe rs 40 10 30 20 99 Active
Business T ax 40 10 30 30 0 0
515 Value Adde d Tax 40 10 30 30 0 1 Active
516 Expande d Value Adde d Tax 40 10 30 30 0 2 Active
517 Pe rcentage Tax 40 10 30 30 0 3 Active
T ax o n Sand, Gravel and Ot her Quarry Pro duct s 40 10 30 40 0 0
518 Tax on S and, Grave l and Other Quarry products 40 10 30 40 0 0 Active
519 Tax on De live ry Vans and Trucks 40 10 30 50 0 0 Active
520 Tax on Fore st Products 40 10 30 60 0 0 Active
T ax Revenue - Others 40 10 40 0 0 0 0
521 Docume ntary S tamp Tax 40 10 40 10 0 0 Active
Mo t o r Vehicles Users' Charge 40 10 40 20 0 0
522 Motor Ve hicle s Us e rs ' Charge (MVUC) - Prope r 40 10 40 20 0 1 Active
523 Motor Ve hicle s Us e rs ' Charge (MVUC) - Fine s and Pe naltie s 40 10 40 20 0 2 Active
524 Axle Ove rloading 40 10 40 20 0 3 Active
525 Othe r Taxe s 40 10 4990 0 0 Active
Ot her T axes 40 10 4990 0 0
526 Othe r Taxe s - Bus ine s s 40 10 4990 0 1 Active
527 Othe r Taxe s - Othe r than Bus ine s s 40 10 4990 0 2 Active
T ax Revenue - Fines and Penalt ies 40 10 50 0 0 0 0
528 Tax Re ve nue - Fine s and Pe naltie s - Taxe s on Individual and 40 10 50 10 0 0 Active
Corporation
529 Tax Re ve nue - Fine s and Pe naltie s - Prope rty Taxe s 40 10 50 20 0 0 Active
530 Tax Re ve nue - Fine s and Pe naltie s - Taxe s on Goods and S e 40 10 50 30 0 0 Active
rvice s
20

531 Tax Re ve nue - Fine s and Pe naltie s - Othe r Taxe s 40 10 50 40 0 0 Active
Service and Business Inco me 40 20 0 0 0 0 0 0
Service Inco me 40 20 10 0 0 0 0
Permit Fees 40 20 10 10 0 0
532 Pe rmit Fe e s Import 40 20 10 10 0 1 Active
533 Pe rmit Fe e s Export 40 20 10 10 0 2 Active
534 Othe r Pe rmit Fe e s 40 20 10 10 99 Active
535 Re gis tration Fe e s 40 20 10 20 0 0 Active
Regist rat io n Plat es, T ags and St ickers Fees 40 20 10 30 0 0
536 Re gular Plate s 40 20 10 30 0 1 Active
537 Optional Motor Ve hicle S pe cial Plate 40 20 10 30 0 2 Active
538 Vanity Lice ns e d Plate s 40 20 10 30 0 3 Active
539 Validating Tags /S ticke rs 40 20 10 30 0 4 Active
Clearance and Cert if icat io n Fees 40 20 10 40 0 0
540 Cle arance Fe e s 40 20 10 40 0 1 Active
541 Ce rtification Fe e s 40 20 10 40 0 2 Active
542 Endors e me nt Fe e s 40 20 10 40 0 3 Active
543 Ide ntification of S pe cime ns 40 20 10 40 0 4 Active
544 Franchis ing Fe e s 40 20 10 50 0 0 Active
545 Lice ns ing Fe e s 40 20 10 60 0 0 Active
546 S upe rvis ion and Re gulation Enforce me nt Fe e s 40 20 10 70 0 0 Active
547 S pe ctrum Us age Fe e s 40 20 10 80 0 0 Active
548 Le gal Fe e s 40 20 10 90 0 0 Active
549 Ins pe ction Fe e s 40 20 110 0 0 0 Active
Verif icat io n and Aut hent icat io n Fees 40 20 1110 0 0
550 Accre ditation Fe e s 40 20 1110 0 1 Active
551 We ights and Me as ure s Fe e s 40 20 1110 0 2 Active
552 Othe r Ve rification and Authe ntication Fe e s 40 20 1110 99 Active
Passpo rt and Visa Fees 40 20 1120 0 0
553 Pas s port Fe e s 40 20 1120 0 1 Active
554 Vis a Fe e s 40 20 1120 0 2 Active
Pro cessing Fees 40 20 1130 0 0
555 Analys is Fe e s 40 20 1130 0 1 Active
556 Appe al Fe e s 40 20 1130 0 2 Active
557 Application Fe e s 40 20 1130 0 3 Active
558 As s e s s me nt Fe e s 40 20 1130 0 4 Active
559 Exe cution Fe e s 40 20 1130 0 5 Active
56 0 Expre s s Lane or S pe cial Lane Fe e s 40 20 1130 0 6 Active
56 1 Filing Fe e s 40 20 1130 0 7 Active
56 2 Ide ntity Card Fe e s 40 20 1130 0 8 Active
21

56 3 Import Proce s s ing Fe e s 40 20 1130 0 9 Active
56 4 Oathtaking Fe e s 40 20 1130 10 Active
56 5 Re vie w Fe e s 40 20 1130 11 Active
56 6 Te s ting Fe e s 40 20 1130 12 Active
56 7 Othe r Proce s s ing Fe e s 40 20 1130 99 Active
56 8 Fine s and Pe naltie s - S e rvice Income 40 20 1140 0 0 Active
Ot her Service Inco me 40 20 1990 0 0
56 9 Ame ndme nt Fe e s 40 20 1990 0 1 Active
570 Calibration Fe e s 40 20 1990 0 2 Active
571 Es che at Fe e s of Unclaime d Balance s 40 20 1990 0 3 Active
572 S e rvice Fe e s on Re le nt Loan 40 20 1990 0 4 Active
573 Te chnology De ve lopme nt Trans fe r and Comme rcializ ation 40 20 1990 0 5 Active
574 Othe r Ge ological and Ene rgy Data 40 20 1990 0 6 Active
575 Othe r S e rvice Income 40 20 1990 99 Active
Business Inco me 40 20 20 0 0 0 0
Scho o l Fees 40 20 20 10 0 0
576 Tuition Fe e s 40 20 20 10 0 1 Active
577 Income Colle cte d from S tude nts 40 20 20 10 0 2 Active
578 Income from Othe r S ource s 40 20 20 10 0 3 Active
579 Othe r S chool Fe e s 40 20 20 10 99 Active
580 Affiliation Fe e s 40 20 20 20 0 0 Active
581 Examination Fe e s 40 20 20 30 0 0 Active
582 S e minar/Training Fe e s 40 20 20 40 0 0 Active
583 Re nt/Le as e Income 40 20 20 50 0 0 Active
584 Communication Ne twork Fe e s 40 20 20 60 0 0 Active
585 Trans portation S ys te m Fe e s 40 20 20 70 0 0 Active
586 Road Ne twork Fe e s 40 20 20 80 0 0 Active
587 Wate rworks S ys te m Fe e s 40 20 20 90 0 0 Active
588 Powe r S upply S ys te m Fe e s 40 20 210 0 0 0 Active
589 S e aport S ys te m Fe e s 40 20 2110 0 0 Active
590 Landing and Parking Fe es 40 20 2120 0 0 Active
Inco me f ro m Ho st els/Do rmit o ries and Ot her Like Facilit ies 40 20 2130 0 0
591 Income from Hos te ls /Dormitorie s and othe r Like facilitie s 40 20 2130 0 0 Active
592 S laughte rhous e Ope ration 40 20 2140 0 0 Active
593 Income from Printing and Publication 40 20 2150 0 0 Active
Sales Revenue 40 20 2160 0 0
594 Book S ale s 40 20 2160 0 1 Active
595 Cons ultancy Fe e s 40 20 2160 0 2 Active
596 Entrance Fe e s 40 20 2160 0 3 Active
22

597 Film S howing Fe e s 40 20 2160 0 4 Active
598 S ale s of Accountable Forms 40 20 2160 0 5 Active
599 S ale of Animals , Me at and Dairy 40 20 2160 0 6 Active
600 S ale of Te chnology thru Payback 40 20 2160 0 7 Active
601 S ale of Training Manuals 40 20 2160 0 8 Active
602 Othe r S ale s 40 20 2160 99 Active
603 S ale s Dis counts 40 20 2161 0 0 Active
Ho spit al Fees 40 20 2170 0 0
604 Drugs and Me dicine s 40 20 2170 0 1 Active
605 Me dical S upplie s 40 20 2170 0 2 Active
606 Me dical Fe e s - Ope rating Room 40 20 2170 0 3 Active
607 Me dical Fe e s - Radiology 40 20 2170 0 4 Active
608 Me dical Fe e s - Laboratory 40 20 2170 0 5 Active
609 Me dical Fe e s - He modialys is 40 20 2170 0 6 Active
6 10 Me dical Fe e s - Cardio-Vas cular S e rvice s 40 20 2170 0 7 Active
6 11 Me dical Fe e s - Nucle ar Me dicine S e rvice s 40 20 2170 0 8 Active
6 12 Me dical Fe e s - Phys ical Me dicine & Re habilitation S e rvice s 40 20 2170 0 9 Active
6 13 Me dical Fe e s - Pulmonary S e rvice s 40 20 2170 10 Active
6 14 Me dical Fe e s - Ne urology S e rvice s 40 20 2170 11 Active
6 15 Othe r Fe e s 40 20 2170 99 Active
6 16 Guarante e Income 40 20 2180 0 0 Active
Fidelit y Insurance Inco me 40 20 2190 0 0
6 17 Fide lity Ins urance Pre miums 40 20 2190 0 0 Active
6 18 Divide nd Income 40 20 220 0 0 0 Active
Int erest Income 40 20 2210 0 0
6 19 Inte re s t on NG De pos its 40 20 2210 0 1 Active
6 20 Inte re s t on Advance s to GOCCs 40 20 2210 0 2 Active
6 21 Othe rs 40 20 2210 99 Active
Share in t he Pro f it o f Jo int Vent ure 40 20 2220 0 0
6 22 S hare in the profit of Joint Ve nture 40 20 2220 0 0 Active
6 23 Fine s and Pe naltie s - Bus ine s s Income 40 20 2230 0 0 Active
6 24 S e rvice Conce s s ion Re ve nue 40 20 2240 0 0 Active
Ot her Business Inco me 40 20 2990 0 0
6 25 Income from Compromis e Agre e me nt 40 20 2990 0 1 Active
6 26 Pas ture Income 40 20 2990 0 2 Active
6 27 Ware hous ing Fe e s 40 20 2990 0 3 Active
6 28 Othe r Bus ine s s Income 40 20 2990 99 Active
Assist ance and Subsidy 40 30 0 0 0 0 0 0
6 29 S ubs idy from National Gove rnme nt 40 30 10 10 0 0 Active
Subsidy f ro m Ot her Nat io nal Go vernment Agencies 40 30 10 20 0 0
23

6 30 S ubs idy from othe r National Gove rnme nt Age ncie s 40 30 10 20 0 0 Active
6 31 As s is tance from Local Gove rnme nt Units 40 30 10 30 0 0 Active
6 32 As s is tance from Gove rnme nt-Owne d and/or Controlle d Corporations 40 30 10 40 0 0 Active
6 33 S ubs idy from Othe r Funds 40 30 10 50 0 0 Active

Shares, Grant s and Do nat io ns 40 40 0 0 0 0 0 0
Shares 40 40 10 0 0 0 0
6 34 S hare from National We alth 40 40 10 10 0 0 Active
Share f ro m Nat io nal Wealt h 40 40 10 10 0 0
6 35 Tobacco Excis e Tax (Virginia) pe r R.A. 7171 40 40 10 10 0 1 Active
6 36 Tobacco Excis e Tax (Burle y and Native ) pe r R.A. 8240 40 40 10 10 0 2 Active
6 37 Mining Taxe s pe r R.A. 716 0 40 40 10 10 0 3 Active
6 38 Royaltie s pe r R.A.716 0 40 40 10 10 0 4 Active
6 39 Fore s try Charge s pe r R.A.716 0 40 40 10 10 0 5 Active
6 40 Fis he ry Charge s pe r R.A.716 0 40 40 10 10 0 6 Active
6 41 Re ne wable Ene rgy charge s pe r R.A.9513 40 40 10 10 0 7 Active
6 42 Income Tax Colle ctions in ECO ZONES pe r R.A. 7922 and R.A. 8748 40 40 10 10 0 8 Active
6 43 Value Adde d Tax pe r R.A. 7643 40 40 10 10 0 9 Active

6 44 Value Adde d Tax in lie u of Franchis e Tax pe r R.A. 7953 and 40 40 10 10 10 Active
R.A. 840 7
6 45 S hare from PAGCOR/PCS O 40 40 10 20 0 0 Active
6 46 S hare from Earnings of GOCCs 40 40 10 30 0 0 Active
Grant s and Do nat io ns 40 40 20 0 0 0 0
6 47 Income from Grants and Donations in Cas h 40 40 20 10 0 0 Active
6 48 Income from Grants and Donations in Kind 40 40 20 20 0 0 Active
Gains 40 50 0 0 0 0 0 0
Gain on Fo reign Exchange (FOREX) 40 50 10 10 0 0
6 49 Gain in Fore ign Exchange (FOREX) 40 50 10 10 0 0 Active
6 50 Gain on S ale of Inve s tme nts 40 50 10 20 0 0 Active
6 51 Gain on S ale of Inve s tme nt Prope rty 40 50 10 30 0 0 Active
6 52 Gain on S ale of Prope rty, Plant and Equipment 40 50 10 40 0 0 Active
6 53 Gain on Initial Re cognition of Biological As s e ts 40 50 10 50 0 0 Active
6 54 Gain on S ale of Biological As s e ts 40 50 10 60 0 0 Active
6 55 Gain from Change s in Fair Value Le s s Cost to S e ll of Biological As s 40 50 10 70 0 0 Active
e ts Due to Phys ical Change
6 56 Gain from Change s in Fair Value Le s s Cost to S e ll of Biological As s 40 50 10 80 0 0 Active
e ts Due to Price Change
6 57 Gain on S ale of Agricultural Produce 40 50 10 90 0 0 Active
Gain o n Sale o f Int angible Asset s 40 50 110 0 0 0
6 58 Gain on S ale of Intagible As s e ts 40 50 110 0 0 0 Active
24

6 59 Othe r Gains 40 50 1990 0 0 Active
Ot her No n-Operat ing Inco me 40 60 0 0 0 0 0 0
Sale o f Asset s 40 60 10 0 0 0 0
660 S ale of Garnis he d/Confis cate d/Abandone d/S e iz e d Goods and 40 60 10 10 0 0 Active
Prope rtie s
661 S ale of Uns e rvice able Prope rty 40 60 10 20 0 0 Active
662 Re ve rs al of Impairme nt Los s 40 60 20 10 0 0 Active
Miscellaneo us Inco me 40 60 90 0 0 0 0
663 Proce e ds from Ins urance /Inde mnitie s 40 60 90 10 0 0 Active
664 Mis ce llane ous Income 40 60 9990 0 0 Active
Expenses 50 0 0 0 0 0 0 0 0
Perso nnel Services 50 10 0 0 0 0 0 0
Salaries and Wages 50 10 10 0 0 0 0
Salaries and Wages - Regular 50 10 10 10 0 0
665 Bas ic Salary - Civilian 50 10 10 10 0 1 Active
666 Bas e Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 10 10 0 2 Active
667 S alarie s and Wage s - Cas ual/Contractual 50 10 10 20 0 0 Active
Ot her Co mpensat io n 50 10 20 0 0 0 0
Perso nal Eco no mic Relief Allo wance (PERA) 50 10 20 10 0 0
668 PERA - Civilian 50 10 20 10 0 1 Active
669 PERA - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 10 0 2 Active
6 70 Re pre s e ntation Allowance (RA) 50 10 20 20 0 0 Active
6 71 Trans portation Allowance (TA) 50 10 20 30 0 1 Active
T ranspo rt at io n Allo wance (T A) 50 10 20 30 0 0
6 72 RATA of S e ctoral/Alte rnate S e ctoral Re pre s e ntative s 50 10 20 30 0 2 Active
Clo t hing/Unif o rm Allo wance 50 10 20 40 0 0
6 73 Clothing/Uniform Allowance - Civilian 50 10 20 40 0 1 Active
6 74 S hoe Allowance - Civilian 50 10 20 40 0 2 Active
6 75 Clothing/Uniform Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 40 0 3 Active
6 76 Clothing/Uniform Allowance - Initial - Military/Uniforme d Pe rs 50 10 20 40 0 4 Active

onne l
6 77 Clothing/Uniform Allowance - S pe cial - Military/Uniforme d Pe rs 50 10 20 40 0 5 Active
onne l (MUP)
6 78 Clothing/Uniform Allowance - Cold We athe r - 50 10 20 40 0 6 Active
Military/Uniforme d Pe rs onne l (MUP)
6 79 Clothing/Uniform Allowance - Re e nlis tment - 50 10 20 40 0 7 Active
6 80 Clothing/Uniform Allowance - Winte r - Military/Uniforme d Pe rs 50 10 20 40 0 8 Active
onne l (MUP)
6 81 Clothing/Uniform Allowance - Combat - Military/Uniforme d Pe rs 50 10 20 40 0 9 Active
onne l (MUP)
25

6 82 Clothing/Uniform Allowance - Mainte nance Cold We athe r - 50 10 20 40 10 Active
6 83 Clothing/Uniform Allowance - Re place me nt - 50 10 20 40 11 Active
Subsist ence Allo wance (SA) 50 10 20 50 0 0
6 84 S ubs is te nce Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 50 0 1 Active
6 85 S ubs is te nce Allowance - Magna Carta Be ne fits for S cie nce and Te 50 10 20 50 0 2 Active
chnology unde r R.A. 8439
6 86 S ubs is te nce Allowance - Magna Carta for Public Health Worke rs 50 10 20 50 0 3 Active
unde r R.A. 730 5
6 87 S ubs is te nce Allowance - Magna Carta for Public S ocial Worke rs 50 10 20 50 0 4 Active
unde r R.A. 9432
Laundry Allo wance ( LA ) 50 10 20 60 0 0
6 88 Laundry Allowance - Civilian 50 10 20 60 0 1 Active
6 89 Laundry Allowance - Military/Uniforme d Pe rsonne l (MUP) 50 10 20 60 0 2 Active
6 90 Laundry Allowance - Magna Carta Be ne fits for S cie nce and Te 50 10 20 60 0 3 Active
6 91 Laundry Allowance - Magna Carta Be ne fits for Public He alth Worke rs 50 10 20 60 0 4 Active
unde r R.A. 730 5
6 92 Laundry Allowance - Magna Carta Be ne fits for Public S ocial Worke rs 50 10 20 60 0 5 Active
unde r R.A. 9432
Quart ers Allowance ( QA ) 50 10 20 70 0 0
6 93 Quarte rs Allowance - Civilian 50 10 20 70 0 1 Active
6 94 Quarte rs Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 70 0 2 Active
6 95 Quarte rs Allowance - Magna Carta Be ne fits for S cie nce and Te 50 10 20 70 0 3 Active
6 96 Quarte rs Allowance - Magna Carta Be ne fits for Public He alth Worke 50 10 20 70 0 4 Active
rs unde r R.A. 730 5
6 97 Quarte rs Allowance - Magna Carta Be ne fits for Public S ocial Worke rs 50 10 20 70 0 5 Active
unde r R.A. 9432
Pro duct ivit y Incent ive Allo wance (PIA) 50 10 20 80 0 0
6 98 Productivity Ince ntive Allowance - Civilian 50 10 20 80 0 1 Active
6 99 Productivity Ince ntive Allowance - Military/Uniforme d Pe rs 50 10 20 80 0 2 Active
onne l (MUP)
Overseas Allo wance (OA) 50 10 20 90 0 0
70 0 Ove rs eas Allowance - Civilian 50 10 20 90 0 1 Active
70 1 Ove rs e as Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 90 0 2 Active
Ho no raria 50 10 210 0 0 0
70 2 Honoraria - Civilian 50 10 210 0 0 1 Active
70 3 Honoraria - Military/Uniforme d Pe rs onne l (MUP) 50 10 210 0 0 2 Active
70 4 Honoraria - Magna Carta Be ne fits for S cie nce and Te 50 10 210 0 0 3 Active
26

70 5 Honoraria - Magna Carta Be ne fits for Public He alth S ocial Worke rs 50 10 210 0 0 4 Active
unde r R.A.730 5
70 6 Honoraria - Magna Carta Be ne fits for Public S ocial Worke rs unde r 50 10 210 0 0 5 Active
R.A. 9432
Hazard Pay ( HP ) 50 10 2110 0 0
70 7 Haz ard Pay 50 10 2110 0 1 Active
70 8 Haz ard Duty Pay - Civilian 50 10 2110 0 2 Active
70 9 Haz ard Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 3 Active
710 HP - Magna Carta Be ne fits for S cie nce and Te chnology unde 50 10 2110 0 4 Active
r R.A. 8439
711 HP - Magna Carta Be ne fits for Public He alth Worke rs unde r 50 10 2110 0 5 Active
R.A. 730 5
712 HP - Magna Carta Be ne fits for Public S ocial Worke rs unde r 50 10 2110 0 6 Active
R.A. 9432
713 Radiation Haz ard Pay not e xce e ding 15% of Bas ic S alary 50 10 2110 0 7 Active
714 High Ris k Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 8 Active
715 Haz ardous Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 9 Active
Lo ngevit y Pay ( LP ) 50 10 2120 0 0
716 Longe vity Pay - Civilian 50 10 2120 0 1 Active
717 Longe vity Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2120 0 2 Active
718 Longe vity Pay - Magna Carta Be ne fits for S cie nce and Te 50 10 2120 0 3 Active
719 Longe vity Pay - Magna Carta Be ne fits fo Public He alth Worke rs 50 10 2120 0 4 Active
unde r R.A. 730 5
720 Longe vity Pay - Magna Carta Be ne fits for Public S ocial Worke rs 50 10 2120 0 5 Active
unde r R.A. 9432
Overt ime and Night Pay 50 10 2130 0 0
721 Ove rtime Pay 50 10 2130 0 1 Active
722 Night-s hift Diffe re ntial Pay 50 10 2130 0 2 Active
Year End Bo nus 50 10 2140 0 0
723 Bonus - Civilian 50 10 2140 0 1 Active
724 Bonus - Military/Uniforme d Pe rs onne l (MUP) 50 10 2140 0 2 Active
Cash Gif t 50 10 2150 0 0
725 Cas h Gift - Civilian 50 10 2150 0 1 Active
726 Cas h Gift - Military/Uniforme d Pe rs onne l (MUP) 50 10 2150 0 2 Active
Ot her Bo nuses and Allo wances 50 10 2990 0 0
727 Pe r Die ms - Civilian 50 10 2990 0 1 Active
728 Allowance of PAO Lawye rs and Employe e s As s igne d in Night 50 10 2990 0 2 Active
Courts - Civilian
729 Allowance of Attorne y's de Officio - Civilian 50 10 2990 0 3 Active
730 S pe cial Hards hip Allowance - Civilian 50 10 2990 0 4 Active
731 Private Me s s e nge r Fe e - Civilian 50 10 2990 0 5 Active
27

732 Inque s t Allowance - Civilian 50 10 2990 0 6 Active
733 S pe cial Duty Allowance - Civilian 50 10 2990 0 7 Active
734 S pe cial Duty Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 2990 0 8 Active
735 S pe cial Allowance for Judge s and Jus tices - Civilian 50 10 2990 0 9 Active
736 S pe cial Allowance for the Me mbe rs of the Pros e cution S e 50 10 2990 10 Active
rvice
737 Colle ctive Ne gotiation Agre e me nt Ince ntive - Civilian 50 10 2990 11 Active
738 Productivity Enhance me nt Incentive - Civilian 50 10 2990 12 Active
739 Productivity Enhance me nt Ince ntive - Military/Uniforme d Pe rs 50 10 2990 13 Active
onne l (MUP)
740 Pe formance Bas ed Bonus - Civilian 50 10 2990 14 Active
741 Pe formance Bas e d Bonus - Military/Uniforme d Pe rs onne l (MUP) 50 10 2990 15 Active
742 Flying Pay - Duty Bas e d Allowance - Military/Uniforme d Pe rs 50 10 2990 16 Active

onne l ( DBA-MUP )
743 S pe cial Group Te rm Ins urance - Duty Bas e d Allowance - 50 10 2990 17 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
744 S e a Duty Pay - Duty Bas e d Allowance - Military/Uniforme d Pe rs 50 10 2990 18 Active
onne l ( DBA-MUP )
745 Combat Ince ntive Pay - Duty Bas e d Allowance - Military/Uniforme d Pe 50 10 2990 19 Active
rs onne l ( DBA-MUP )
746 Re e nlis tme nt Pay - Duty Bas e d Allowance - 50 10 2990 20 Active
747 Othe r S ubs is te nce Allowance - Duty Bas e d Allowance - 50 10 2990 21 Active
748 Training S ubs is te nce Allowance - Duty Bas e d Allowance - 50 10 2990 22 Active
749 Civil Dis turbance Control S ubs is te nce Allowance - Duty Bas e d 50 10 2990 23 Active
Allowance - Military/Uniforme d Pe rs onne l ( DBA-MUP
)
750 S ubs is te nce of De taine e s - Duty Bas e d Allowance - Military/Uniforme 50 10 2990 24 Active
d Pe rs onne l ( DBA-MUP )
751 Hards hip Allowance - Duty Bas e d Allowance - Military/Uniforme d Pe 50 10 2990 25 Active
752 Combat Duty Pay - Duty Bas e d Allowance - 50 10 2990 26 Active
753 Ince ntive Pay - Duty Bas e d Allowance - Military/Uniforme d Pe rs 50 10 2990 27 Active
onne l ( DBA-MUP )
754 Ins tructor's Duty Pay - Duty Bas e d Allowance - Military/Uniforme d Pe 50 10 2990 28 Active
755 Re s e rvis t's Pay - Duty Bas e d Allowance - Military/Uniforme d Pe rs 50 10 2990 29 Active
onne l ( DBA-MUP )
756 Me dal of Valor Award - Duty Bas e d Allowance - Military/Uniforme d Pe 50 10 2990 30 Active
28

757 Hos pitaliz ation Expe ns e s - Duty Bas e d Allowance - Military/Uniforme 50 10 2990 31 Active
d Pe rs onne l ( DBA-MUP )
758 S pe cialis t's Pay - Duty Bas e d Allowance - Military/Uniforme d Pe rs 50 10 2990 32 Active
onne l ( DBA-MUP )
759 Parachutis t Pay - Duty Bas e d Allowance - Military/Uniforme d Pe rs 50 10 2990 33 Active
onne l ( DBA-MUP )
76 0 Provis ional Allowance - Military/Uniforme d Pe rs onne l 50 10 2990 34 Active
76 1 Office rs ' Allowance - Military/Uniforme d Pe rs onne l 50 10 2990 35 Active
76 2 Mid-Ye ar Bonus - Civilian 50 10 2990 36 Active
76 3 Mid-Ye ar Bonus - Military / Uniforme d Pe rs onne l 50 10 2990 37 Active
76 4 Annive rs ary Bonus - Civilian 50 10 2990 38 Active
76 5 Annive rs ary Bonus - Military/Uniforme d Pe rs onne l 50 10 2990 39 Active
Perso nnel Benef it Co nt ribut io ns 50 10 30 0 0 0 0
76 6 Re tire me nt and Life Ins urance Pre miums 50 10 30 10 0 0 Active
Pag-IBIG Co nt ribut io ns 50 10 30 20 0 0
76 7 Pag-IBIG - Civilian 50 10 30 20 0 1 Active
76 8 Pag-IBIG - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 20 0 2 Active
PhilHealt h Co nt ribut io ns 50 10 30 30 0 0
76 9 PhilHe alth - Civilian 50 10 30 30 0 1 Active
770 PhilHe alth - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 30 0 2 Active
Emplo yees Co mpensat io n Insurance Premiums (ECIP) 50 10 30 40 0 0
771 ECIP - Civilian 50 10 30 40 0 1 Active
772 ECIP - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 40 0 2 Active
773 Provide nt/We lfare Fund Contributions 50 10 30 50 0 0 Active
Ot her Perso nnel Benef it s 50 10 40 0 0 0 0
Pensio n Benef it s 50 10 40 10 0 0
774 Pe ns ion Be ne fits - Civilian 50 10 40 10 0 1 Active
775 Pe ns ion Be ne fits - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 10 0 2 Active
776 Pe ns ion Be ne fits - Ve te rans 50 10 40 10 0 3 Active
Ret irement Grat uit y 50 10 40 20 0 0
777 Re tire me nt Gratuity - Civilian 50 10 40 20 0 1 Active
778 Re tire me nt Gratuity - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 20 0 2 Active
T erminal Leave Benef it s 50 10 40 30 0 0
779 Te rminal Le ave Be ne fits - Civilian 50 10 40 30 0 1 Active
780 Te rminal Le ave Be ne fits - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 30 0 2 Active
781 Lump-s um for Cre ation of Ne w Positions - Civilian 50 10 4990 0 1 Active

782 Lump-s um for Cre ation of Ne w Pos ition - Military/Uniforme d Pe rs 50 10 4990 0 2 Active
onne l (MUP)
783 Lump-s um for Re clas s ification of Pos itions 50 10 4990 0 3 Active
784 Lump-s um for Equivale nt-Re cord Form 50 10 4990 0 4 Active
29

785 Lump-s um for Mas te r Te ache rs 50 10 4990 0 5 Active
786 Lump-s um for Compe ns ation Adjus tme nt 50 10 4990 0 6 Active
787 Lump-s um for Filling of Pos itions - Civilian 50 10 4990 0 7 Active
788 Lump-s um for NBC No. 30 8 50 10 4990 0 8 Active
789 Lump-s um for Pe rs onne l S e rvice s 50 10 4990 0 9 Active
790 Lump-s um for S te p Incre me nts - Le ngth of S e rvice 50 10 4990 10 Active
791 Lump-s um for S te p Incre me nts - Me ritorious Pe rformance 50 10 4990 11 Active
792 Othe r Lump-s um 50 10 4990 12 Active
793 Police Be ne fits (NAPOLCOM) 50 10 4990 13 Active
794 Lump-s um for Filling of Pos itions - Military/Uniforme d Pe rs 50 10 4990 14 Active
onne l (MUP)
795 Loyalty Award - Civilian 50 10 4990 15 Active
796 Othe r Pe rs onne l Be ne fits 50 10 4990 99 Active
Maint enance and Ot her Operat ing Expenses 50 20 0 0 0 0 0 0
T raveling Expenses 50 20 10 0 0 0 0
797 Trave ling Expe ns e s - Local 50 20 10 10 0 0 Active
798 Trave ling Expe ns e s - Fore ign 50 20 10 20 0 0 Active
T raining and Scho larship Expenses 50 20 20 0 0 0 0
T raining Expenses 50 20 20 10 0 0
799 ICT Training Expe ns e s 50 20 20 10 0 1 Active
80 0 Training Expe ns e s 50 20 20 10 0 2 Active
80 1 S cholars hip Grants /Expe ns e s 50 20 20 20 0 0 Active
Supplies and Mat erials Expenses 50 20 30 0 0 0 0
Of f ice Supplies Expenses 50 20 30 10 0 0
80 2 ICT Office S upplie s 50 20 30 10 0 1 Active
80 3 Office S upplie s Expe ns e s 50 20 30 10 0 2 Active
80 4 Accountable Forms Expe ns e s 50 20 30 20 0 0 Active
80 5 Non-Accountable Forms Expe ns e s 50 20 30 30 0 0 Active
80 6 Animal/Zoological S upplie s Expe ns e s 50 20 30 40 0 0 Active
80 7 Food S upplie s Expe ns e s 50 20 30 50 0 0 Active
Welf are Go o ds Expense 50 20 30 60 0 0
80 8 We lfare Goods Expe ns e s 50 20 30 60 0 0 Active
80 9 Drugs and Me dicine s Expe ns e s 50 20 30 70 0 0 Active
810 Me dical, De ntal and Laboratory S upplie s Expe ns e s 50 20 30 80 0 0 Active
811 Fue l, Oil and Lubricants Expe ns e s 50 20 30 90 0 0 Active
812 Agricultural and Marine S upplie s Expe ns e s 50 20 310 0 0 0 Active
813 Te xtbooks and Ins tructional Mate rials Expe ns e s 50 20 3110 0 1 Active
T ext bo o ks and Inst ruct io nal Mat erials Expenses 50 20 3110 0 0
814 Chalk Allowance 50 20 3110 0 2 Active
815 Military, Police and Traffic S upplie s Expe ns e s 50 20 3120 0 0 Active
30

816 Che mical and Filte ring S upplie s Expe ns e s 50 20 3130 0 0 Active
817 S e mi-Expe ndable Machine ry and Equipme nt Expe ns e s 50 20 3210 0 0 Active
Semi-Expendable Machinery and Equipment Expenses 50 20 3210 0 0
818 Machine ry 50 20 3210 0 1 Active
819 Office Equipme nt 50 20 3210 0 2 Active
820 Information and Communications Te chnology Equipme nt 50 20 3210 0 3 Active
821 Agricultural and Fore s try Equipme nt 50 20 3210 0 4 Active
822 Marine and Fis he ry Equipme nt 50 20 3210 0 5 Active
823 Airport Equipme nt 50 20 3210 0 6 Active
824 Communications Equipme nt 50 20 3210 0 7 Active
825 Dis as te r Re s pons e and Re s cue Equipme nt 50 20 3210 0 8 Active
826 Military Police and S e curity Equipme nt 50 20 3210 0 9 Active
827 Me dical Equipme nt 50 20 3210 10 Active
828 Printing Equipme nt 50 20 3210 11 Active
829 S ports Equipment 50 20 3210 12 Active
830 Te chnical and S cie ntific Equipme nt 50 20 3210 13 Active
831 Othe r Machine ry and Equipme nt 50 20 3210 99 Active
832 S e mi-Expe ndable Furniture , Fixture s and Books Expe ns e s 50 20 3220 0 0 Active
Semi-Expendable Furnit ure, Fixt ures and Bo o ks Expenses 50 20 3220 0 0
833 Furniture and Fixture s 50 20 3220 0 1 Active

834 Books 50 20 3220 0 2 Active
835 Othe r S upplie s and Mate rials Expe ns e s 50 20 3990 0 0 Active
Ut ilit y Expenses 50 20 40 0 0 0 0
836 Wate r Expe ns e s 50 20 40 10 0 0 Active
837 Ele ctricity Expe ns e s 50 20 40 20 0 0 Active
838 Gas /He ating Expe ns e s 50 20 40 30 0 0 Active
Co mmunicat io n Expenses 50 20 50 0 0 0 0
839 Pos tage and Courie r S e rvice s 50 20 50 10 0 0 Active
T elepho ne Expenses 50 20 50 20 0 0
840 Mobile 50 20 50 20 0 1 Active
841 Landline 50 20 50 20 0 2 Active
842 Inte rne t S ubs cription Expe ns e s 50 20 50 30 0 0 Active
843 Cable , S ate llite , Te le graph and Radio Expe ns e s 50 20 50 40 0 0 Active
Awards/Rewards and Prizes 50 20 60 0 0 0 0
844 Awards /Re wards Expe ns e s 50 20 60 10 0 1 Active
Awards/Rewards Expenses 50 20 60 10 0 0
845 Re wards and Ince ntive s 50 20 60 10 0 2 Active
846 Priz e s 50 20 60 20 0 0 Active
31

Survey, Research, Explo rat io n and Develo pment Expenses 50 20 70 0 0 0 0
847 S urve y Expe ns e s 50 20 70 10 0 0 Active

Research, Explo rat io n and Develo pment Expenses 50 20 70 20 0 0
848 ICT Re s e arch, Exploration and De ve lopme nt Expe ns e s 50 20 70 20 0 1 Active
849 Re s e arch, Exploration and De ve lopme nt Expe ns e s 50 20 70 20 0 2 Active
Demo lit io n/Relo cat io n and Desilt ing/Dredging Expenses 50 20 80 0 0 0 0
850 De molition and Re location Expe ns e s 50 20 80 10 0 0 Active

851 De s ilting and Dre dging Expe ns e s 50 20 80 20 0 0 Active
Generat io n, T ransmissio n and Dist ribut io n Expenses 50 20 90 0 0 0 0
852 ICT Ge ne ration, Trans mis s ion and Dis tribution Expe ns e s 50 20 90 10 0 1 Active
853 Ge ne ration, Trans mis s ion and Dis tribution Expe ns e s 50 20 90 10 0 2 Active
Co nf ident ial, Int elligence and Ext rao rdinary Expenses 50 210 0 0 0 0 0
854 Confide ntial Expe ns e s 50 210 0 10 0 0 Active
855 Inte llige nce Expe ns e s 50 210 0 20 0 0 Active
856 Extraordinary and Mis ce llane ous Expe ns e s 50 210 0 30 0 0 Active
Pro f essio nal Services 50 2110 0 0 0 0
Legal Services 50 2110 10 0 0
857 Le gal S e rvice s 50 2110 10 0 0 Active
858 Auditing S e rvice s 50 2110 20 0 0 Active
Co nsult ancy Services 50 2110 30 0 0
859 ICT Cons ultancy S e rvice s 50 2110 30 0 1 Active
86 0 Cons ultancy S e rvice s 50 2110 30 0 2 Active
86 1 Othe r Profe s s ional S e rvice s 50 211990 0 0 Active
General Services 50 2120 0 0 0 0
86 2 Environme nt/S anitary S e rvice s 50 2120 10 0 0 Active
86 3 Janitorial S e rvice s 50 2120 20 0 0 Active
86 4 S e curity S e rvice s 50 2120 30 0 0 Active
Ot her General Services 50 212990 0 0
86 5 Othe r Ge ne ral S e rvice s - ICT S e rvice s 50 212990 0 1 Active
86 6 Othe r Ge ne ral S e rvice s 50 212990 99 Active
Repairs and Maint enance 50 2130 0 0 0 0
86 7 Re pairs and Mainte nance - Inve s tme nt Prope rty 50 2130 10 0 0 Active
Repairs and Maint enance - Land Impro vement s 50 2130 20 0 0
86 8 Aquaculture S tructures 50 2130 20 0 1 Active
86 9 Re fore s tation Proje cts 50 2130 20 0 2 Active
870 Othe r Land Improve me nts 50 2130 20 99 Active
Repairs and Maint enance - Inf rast ruct ure Asset s 50 2130 30 0 0
871 Road Ne tworks 50 2130 30 0 1 Active
32

872 Flood Control S ys te ms 50 2130 30 0 2 Active
873 S e we r S ys te ms 50 2130 30 0 3 Active
874 Wate r S upply S ys te ms 50 2130 30 0 4 Active
875 Powe r S upply S ys te ms 50 2130 30 0 5 Active
876 Communication Ne tworks 50 2130 30 0 6 Active
877 S e aport S ys te ms 50 2130 30 0 7 Active
878 Airport S ys te ms 50 2130 30 0 8 Active
879 Parks , Plaz as , and Monume nts 50 2130 30 0 9 Active
880 Othe r Infras tructure As s e ts 50 2130 30 99 Active
Repairs and Maint enance - Buildings and Ot her St ruct 50 2130 40 0 0
ures
881 Buildings 50 2130 40 0 1 Active
882 S chool Buildings 50 2130 40 0 2 Active
883 Hos pitals and He alth Ce nte rs 50 2130 40 0 3 Active
884 Marke ts 50 2130 40 0 4 Active
885 S laughte rhous e s 50 2130 40 0 5 Active
886 Hote ls and Dormitorie s 50 2130 40 0 6 Active
887 Othe r S tructure s 50 2130 40 99 Active
Repairs and Maint enance - Machinery and Equipment 50 2130 50 0 0
888 Machine ry 50 2130 50 0 1 Active
889 Office Equipme nt 50 2130 50 0 2 Active
890 Information and Communication Te chnology Equipme nt 50 2130 50 0 3 Active
891 Agricultural and Fore s try Equipme nt 50 2130 50 0 4 Active
892 Marine and Fis he ry Equipme nt 50 2130 50 0 5 Active
893 Airport Equipme nt 50 2130 50 0 6 Active
894 Communication Equipme nt 50 2130 50 0 7 Active
895 Cons truction and He avy Equipme nt 50 2130 50 0 8 Active
896 Dis as te r Re s pons e and Re s cue Equipme nt 50 2130 50 0 9 Active
897 Military, Police and S e curity Equipme nt 50 2130 50 10 Active
898 Me dical Equipme nt 50 2130 50 11 Active
899 Printing Equipme nt 50 2130 50 12 Active
90 0 S ports Equipment 50 2130 50 13 Active
90 1 Te chnical and S cie ntific Equipme nt 50 2130 50 14 Active
90 2 Othe r Machine ry and Equipme nt 50 2130 50 99 Active
Repairs and Maint enance - T ranspo rt at io n Equipment 50 2130 60 0 0
90 3 Motor Ve hicle s 50 2130 60 0 1 Active

90 4 Trains 50 2130 60 0 2 Active
90 5 Aircrafts and Aircrafts Ground Equipme nt 50 2130 60 0 3 Active
90 6 Wate rcrafts 50 2130 60 0 4 Active
33

90 7 Othe r Trans portation Equipme nt 50 2130 60 99 Active
Repairs and Maint enance - Furnit ure and Fixtures 50 2130 70 0 0
90 8 Re pairs and Mainte nance - Furniture and Fixture s 50 2130 70 0 0 Active
90 9 Re pairs and Mainte nance - Le as e d As s e ts 50 2130 80 0 0 Active
Repairs and Maint enance - Leased Asset s 50 2130 80 0 0
910 Buildings and Othe r S tructure s 50 2130 80 0 1 Active
911 Machine ry and Equipme nt 50 2130 80 0 2 Active
912 Trans portation Equipme nt 50 2130 80 0 3 Active
913 ICT Machine ry and Equipme nt 50 2130 80 0 4 Active
914 Othe r Le as e d As s e ts 50 2130 80 99 Active
Repairs and Maint enance - Leased Asset s Impro 50 2130 90 0 0
vement s
915 Land 50 2130 90 0 1 Active
916 Buildings 50 2130 90 0 2 Active
917 Othe r Le as e d As s e ts Improve me nts 50 2130 90 99 Active
Rest o rat io n and Maint enance - Herit age Asset s 50 21310 0 0 0
918 His torical Buildings 50 21310 0 0 1 Active
919 Works of Arts and Arche ological S pe cime ns 50 21310 0 0 2 Active
920 Othe r He ritage As s e ts 50 21310 0 99 Active
921 Re pairs and Mainte nance - S e mi-Expe ndable Machine ry and 50 213210 0 0 Active
Equipme nt
Repairs and Maint enance - Semi-Expendable Machinery and 50 213210 0 0
Equipment
922 Machine ry 50 213210 0 1 Active
923 Office Equipme nt 50 213210 0 2 Active
924 Information and Communications Te chnology Equipme nt 50 213210 0 3 Active
925 Agricultural and Fore s try Equipme nt 50 213210 0 4 Active
926 Marine and Fis he ry Equipme nt 50 213210 0 5 Active
927 Communications Equipme nt 50 213210 0 7 Active
928 Dis as te r Re s pons e and Re s cue Equipme nt 50 213210 0 8 Active
929 Military Police and S e curity Equipme nt 50 213210 0 9 Active
930 Me dical Equipme nt 50 213210 10 Active
931 Printing Equipme nt 50 213210 11 Active
932 S ports Equipment 50 213210 12 Active
933 Te chnical and S cie ntific Equipme nt 50 213210 13 Active
934 Othe r Machine ry and Equipme nt 50 213210 99 Active
935 Re pairs and Mainte nance - S e mi-Expe ndable Furniture , 50 213220 0 0 Active
Fixture s and Books
Repairs and Maint enance - Semi-Expendable Furnit ure, 50 213220 0 0
Fixt ures and Bo o ks
936 Furniture and Fixture s 50 213220 0 1 Active
34

937 Books 50 213220 0 2 Active
Repairs and Maint enance - Ot her Pro pert y, Plant and Equipment 50 213990 0 0
938 Work/Zoo Animals 50 213990 0 1 Active

939 Othe r Prope rty, Plant and Equipme nt 50 213990 99 Active
Financial Assist ance/Subsidy 50 2140 0 0 0 0
940 S ubsidy to NGAs 50 2140 10 0 0 Active
941 Financial As s is tance to NGAs 50 2140 20 0 0 Active
942 Financial As s is tance to Local Gove rnme nt Units 50 2140 30 0 0 Active
Financial Assist ance t o Lo cal Go vernment Unit s 50 2140 30 0 0
943 Tobacco Excis e Tax (Virginia) pe r R.A. 7171 50 2140 30 0 1 Active
944 Tobacco Excis e Tax (Burle y and Native ) pe r R.A. 8240 / 10 351 50 2140 30 0 2 Active
945 Mining Taxe s pe r R.A. 716 0 50 2140 30 0 3 Active

946 Royaltie s pe r R.A. 716 0 50 2140 30 0 4 Active
947 Fore s try Charge rs pe r R.A. 716 0 50 2140 30 0 5 Active
948 Fis he ry Charge s pe r R.A. 716 0 50 2140 30 0 6 Active
949 Re ne wable Ene rgy charge s pe r R.A. 9513 50 2140 30 0 7 Active
950 Income Tax Colle ctions in ECO ZONES pe r R.A. 7922 and R.A. 8748 50 2140 30 0 8 Active
951 Value Adde d Tax pe r R.A. 7643 50 2140 30 0 9 Active

952 Value Adde d Tax in lie u of Franchis e Tax pe r R.A. 7953 and 50 2140 30 10 Active
R.A. 840 7
Budget ary Suppo rt t o Go vernment -Owned and/o r Co nt ro 50 2140 40 0 0
lled Co rpo rat io ns
953 S ubs idy S upport to Ope rations of GOCCs 50 2140 40 0 1 Active
954 Road Ne tworks 50 2140 40 0 2 Active
955 Flood Control S ys te ms 50 2140 40 0 3 Active
956 S e we r S ys te ms 50 2140 40 0 4 Active
957 Wate r S upply S ys te ms 50 2140 40 0 5 Active
958 Powe r S upply S ys te ms 50 2140 40 0 6 Active
959 Communication Ne tworks 50 2140 40 0 7 Active
96 0 S e aport S ys te ms 50 2140 40 0 8 Active
96 1 Airport S ys te ms 50 2140 40 0 9 Active
96 2 Parks , Plaz as and Monume nts 50 2140 40 10 Active
96 3 Irrigation S ys te ms 50 2140 40 11 Active
96 4 Railway S ys te ms 50 2140 40 12 Active
96 5 Hous ing and Community Facilitie s 50 2140 40 13 Active
96 6 Othe r Infras tructure As s e ts 50 2140 40 99 Active
96 7 Financial As s is tance to NGOs /POs 50 2140 50 0 0 Active
96 8 Inte rnal Re ve nue Allotme nt 50 2140 60 0 0 Active
35

96 9 S ubs idy to Re gional Office s /S taff Bure aus 50 2140 70 0 0 Active
970 S ubs idy to Ope rating Units 50 2140 80 0 0 Active
971 S ubs idy to Othe r Funds 50 2140 90 0 0 Active
972 S ubs idie s - Othe rs 50 214990 0 0 Active
T axes, Insurance Premiums and Ot her Fees 50 2150 0 0 0 0
973 Taxe s , Dutie s and Lice ns e s 50 2150 10 0 1 Active
T axes, Dut ies and Licenses 50 2150 10 0 0
974 Tax Re fund 50 2150 10 0 2 Active
975 Fide lity Bond Premiums 50 2150 20 0 0 Active
976 Ins urance Expe ns e s 50 2150 30 0 0 Active
977 Labor and Wage s 50 2160 10 0 0 Active
Ot her Maint enance and Operat ing Expenses 50 2990 0 0 0 0
978 Adve rtis ing Expe ns e s 50 2990 10 0 0 Active
979 Printing and Publication Expe ns e s 50 2990 20 0 0 Active
980 Re pre s e ntation Expe ns e s 50 2990 30 0 0 Active
981 Trans portation and De live ry Expe ns e s 50 2990 40 0 0 Active
Rent /Lease Expenses 50 2990 50 0 0
982 Re nts - Building and S tructure s 50 2990 50 0 1 Active
983 Re nts - Land 50 2990 50 0 2 Active
984 Re nts - Motor Ve hicle s 50 2990 50 0 3 Active
985 Re nts - Equipme nt 50 2990 50 0 4 Active
986 Re nts - Living Quarte rs 50 2990 50 0 5 Active
987 Ope rating Le as e 50 2990 50 0 6 Active
988 Financial Le as e 50 2990 50 0 7 Active
989 Re nts - ICT Machine ry and Equipme nt 50 2990 50 0 8 Active
990 Me mbe rs hip Due s and Contributions to Organiz ations 50 2990 60 0 0 Active
Subscript io n Expenses 50 2990 70 0 0
991 ICT S oftware S ubs cription 50 2990 70 0 1 Active
992 Data Ce nte r S e rvice 50 2990 70 0 2 Active
993 Cloud Computing S e rvice 50 2990 70 0 3 Active
994 Library and Othe r Re ading Mate rials S ubs cription Expe ns e s 50 2990 70 0 4 Active
995 Othe r S ubs cription Expe ns e s 50 2990 70 99 Active
996 Donations 50 2990 80 0 0 Active
997 Litigation/Acquire d As s e ts Expe ns e s 50 2990 90 0 0 Active
998 Othe r Mainte nance and Ope rating Expe ns e s 50 299990 0 0 Active
999 We bs ite Mainte nance 50 299990 0 1 Active
10 0 0 Othe r Mainte nance and Ope rating Expe ns e s 50 299990 99 Active
Financial Expenses 50 30 0 0 0 0 0 0
10 0 1 Manage me nt S upe rvis ion/Trus te e s hip Fe e s 50 30 10 10 0 0 Active
Int erest Expenses 50 30 10 20 0 0
36

10 0 2 Inte re s t Paid to Non Re s ide nts 50 30 10 20 0 1 Active
10 0 3 Inte re s t Paid to Re s ide nts othe r than Ge ne ral Gove rnme nt 50 30 10 20 0 2 Active
10 0 4 Inte re s t Paid to othe r Ge ne ral Gove rnme nt Units 50 30 10 20 0 3 Active
10 0 5 Inte re s t Expe ns e - Othe rs 50 30 10 20 0 4 Active
10 0 6 Guarante e Fe e s 50 30 10 30 0 0 Active
10 0 7 Bank Charge s 50 30 10 40 0 0 Active
10 0 8 Commitme nt Fe e s 50 30 10 50 0 0 Active
10 0 9 Othe r Financial Charge s 50 30 1990 0 0 Active
Direct Co sts 50 40 0 0 0 0 0 0
Co st o f Go o ds Manuf act ured 50 40 10 0 0 0 0
10 10 Dire ct Labor 50 40 10 10 0 0 Active
10 11 Manufacturing Ove rhe ad 50 40 10 20 0 0 Active
10 12 Cos t of S ale s 50 40 20 10 0 0 Active
No n-Cash Expenses 50 50 0 0 0 0 0 0
Depreciat io n 50 50 10 0 0 0 0
10 13 De pre ciation - Inve s tme nt Prope rty 50 50 10 10 0 0 Active
Depreciat io n - Land Impro vement s 50 50 10 20 0 0
10 14 Aquaculture S tructures 50 50 10 20 0 1 Active
10 15 Re fore s tation Proje cts 50 50 10 20 0 2 Active
10 16 Othe r Land Improve me nts 50 50 10 20 99 Active
Depreciat io n - Inf rast ruct ure Asset s 50 50 10 30 0 0
10 17 Road Ne tworks 50 50 10 30 0 1 Active
10 18 Flood Control S ys te ms 50 50 10 30 0 2 Active
10 19 S e we r S ys te m 50 50 10 30 0 3 Active
10 20 Wate r S upply S ys te ms 50 50 10 30 0 4 Active
10 21 Powe r S upply S ys te ms 50 50 10 30 0 5 Active
10 22 Communication Ne tworks 50 50 10 30 0 6 Active
10 23 S e aport S ys te ms 50 50 10 30 0 7 Active
10 24 Airport S ys te ms 50 50 10 30 0 8 Active
10 25 Parks , Plaz as and Monume nts 50 50 10 30 0 9 Active
Depreciat io n - Buildings and Ot her St ruct ures 50 50 10 40 0 0
10 27 Buildings 50 50 10 40 0 1 Active
10 28 S chool Buildings 50 50 10 40 0 2 Active
10 29 Hos pitals and He alth Ce nte rs 50 50 10 40 0 3 Active
10 30 Marke ts 50 50 10 40 0 4 Active
10 31 S laughte rhous e s 50 50 10 40 0 5 Active
10 32 Hos te ls and Dormitorie s 50 50 10 40 0 6 Active
10 33 Othe r S tructure s 50 50 10 40 99 Active
Depreciat io n - Machinery and Equipment 50 50 10 50 0 0
37

10 34 Machine ry 50 50 10 50 0 1 Active
10 35 Office Equipme nt 50 50 10 50 0 2 Active
10 36 ICT Equipme nt 50 50 10 50 0 3 Active
10 37 Agricultural and Fore s try Equipme nt 50 50 10 50 0 4 Active
10 38 Marine and Fis he ry Equipme nt 50 50 10 50 0 5 Active
10 39 Airport Equipme nt 50 50 10 50 0 6 Active
10 40 Communication Equipme nt 50 50 10 50 0 7 Active
10 41 Cons truction and He avy Equipme nt 50 50 10 50 0 8 Active
10 42 Dis as te r Re s pons e and Re s cue Equipme nt 50 50 10 50 0 9 Active
10 43 Military, Police and S e curity Equipme nt 50 50 10 50 10 Active
10 44 Me dical Equipme nt 50 50 10 50 11 Active
10 45 Printing Equipme nt 50 50 10 50 12 Active
10 46 S ports Equipment 50 50 10 50 13 Active
10 47 Te chnical and S cie ntific Equipme nt 50 50 10 50 14 Active
10 48 Othe r Machine ry and Equipme nt 50 50 10 50 99 Active
Depreciat io n - T ranspo rt at io n Equipment 50 50 10 60 0 0
10 49 Motor Ve hicle s 50 50 10 60 0 1 Active
10 50 Trains 50 50 10 60 0 2 Active
10 51 Aircrafts and Aircrafts Ground Equipme nt 50 50 10 60 0 3 Active
10 52 Wate rcrafts 50 50 10 60 0 4 Active
10 53 Othe r Trans portation Equipme nt 50 50 10 60 99 Active
Depreciat io n - Furnit ure, Fixt ures and Bo o ks 50 50 10 70 0 0
10 54 Furniture and Fixture s 50 50 10 70 0 1 Active
10 55 Books 50 50 10 70 0 2 Active
Depreciat io n - Leased Asset s 50 50 10 80 0 0
10 56 Buildings and Othe r S tructure s 50 50 10 80 0 1 Active
10 57 Machine ry and Equipme nt 50 50 10 80 0 2 Active
10 58 Trans portation Equipme nt 50 50 10 80 0 3 Active
10 59 Othe r Le as e d As e ts 50 50 10 80 99 Active
Depreciat io n - Leased Asset s Impro vement s 50 50 10 90 0 0
10 6 0 Land 50 50 10 90 0 1 Active
10 6 1 Buildings 50 50 10 90 0 2 Active
10 6 2 Othe r Le as e d As s e ts Improve me nts 50 50 10 90 99 Active
Depreciat io n - Herit age Asset s 50 50 110 0 0 0
10 6 3 His torical Buildings 50 50 110 0 0 1 Active
10 6 4 Works of Arts and Arche ological S pe cime ns 50 50 110 0 0 2 Active
10 6 5 Othe r He ritage As s e ts 50 50 110 0 99 Active
10 6 6 De pre ciation - S e rvice Conce s s ion As s e t 50 50 1110 0 0 Active
Depreciat io n - Ot her Pro pert y, Plant and Equipment 50 50 1990 0 0
10 6 7 Work/Zoo Animals 50 50 1990 0 1 Active
38

10 6 8 Othe r Prope rty, Plant and Equipme nt 50 50 1990 99 Active
Amo rt izat io n 50 50 20 0 0 0 0
Amo rt izat io n - Int angible Asset s 50 50 20 10 0 0
10 6 9 Pate nts /Copyrights 50 50 20 10 0 1 Active
10 70 Compute r S oftware 50 50 20 10 0 2 Active
10 71 Othe r Intangible As s e ts 50 50 20 10 99 Active
Impairment Lo ss 50 50 30 0 0 0 0
10 72 Impairme nt Los s - Financial As s e ts He ld to Maturity 50 50 30 10 0 0 Active
10 73 Impairme nt Los s - Loans and Re ce ivable s 50 50 30 20 0 0 Active
Impairment Lo ss - Lo ans and Receivables 50 50 30 20 0 0
10 74 Impairme nt Los s - Othe r As s e ts 50 50 30 20 0 0 Active
10 75 Impairme nt Los s - Le as e Re ce ivable s 50 50 30 30 0 0 Active
10 76 Impairme nt Los s - Inve s tme nts in GOCCs 50 50 30 40 0 0 Active
Impairment Lo ss - Invest ment in Jo int Vent ure 50 50 30 50 0 0
10 77 Impairme nt Los s - Inve s tme nts in Joint Ve nture 50 50 30 50 0 0 Active
10 78 Impairme nt Los s - Othe r Re ce ivable s 50 50 30 60 0 0 Active
10 79 Impairme nt Los s - Inve ntorie s 50 50 30 70 0 0 Active
10 80 Impairme nt Los s - Inve s tme nt Prope rty 50 50 30 80 0 0 Active
10 81 Impairme nt Los s - Prope rty, Plant and Equipme nt 50 50 30 90 0 0 Active
10 82 Impairme nt Los s - Biological As s e ts 50 50 310 0 0 0 Active
10 83 Impairme nt Los s - Intangible As s e ts 50 50 3110 0 0 Active
10 84 Impairme nt Los s - Inve s tme nts in As s ociate s 50 50 3120 0 0 Active
Lo sses 50 50 40 0 0 0 0
Lo ss o n Fo reign Exchange (FOREX) 50 50 40 10 0 0
10 85 Los s on Fore ign Exchange (FOREX) 50 50 40 10 0 0 Active
Lo ss o n Sale o f Invest ment s 50 50 40 20 0 0
10 86 Los s on S ale of Inve s tme nts 50 50 40 20 0 0 Active
10 87 Los s on S ale of Inve s tme nt Prope rty 50 50 40 30 0 0 Active
Lo ss o n Sale o f Pro pert y, Plant and Equipment 50 50 40 40 0 0
10 88 Los s on S ale of Prope rty, Plant and Equipme nt 50 50 40 40 0 0 Active
10 89 Los s on S ale of Biological As s e ts 50 50 40 50 0 0 Active
Lo ss o n Sale o f Agricult ural Pro duce 50 50 40 60 0 0
10 90 Los s on S ale of Agricultural Produce 50 50 40 60 0 0 Active
10 91 Los s on S ale of Intangible As s e ts 50 50 40 70 0 0 Active
10 92 Los s on S ale of As s e ts 50 50 40 80 0 0 Active
10 93 Los s of As s e ts 50 50 40 90 0 0 Active
Lo ss o n Guarant y 50 50 410 0 0 0
10 94 Los s of Guaranty 50 50 410 0 0 0 Active
10 95 Los s on Initial Re cognition of Biological As s e ts 50 50 4110 0 0 Active
10 96 Othe r Los s e s 50 50 4990 0 0 Active
39

Capit al Out lays 50 60 0 0 0 0 0 0
Invest ment Out lay 50 60 10 0 0 0 0
10 97 Inve s tme nt in Gove rnme nt-Owne d and/or Controlle d Corporations 50 60 10 10 0 1 Active
Invest ment in Go vernment -Owned and/o r Co nt ro lled Co rpo rat io 50 60 10 10 0 0

ns
10 98 Road Ne tworks 50 60 10 10 0 2 Active
10 99 Flood Control S ys te ms 50 60 10 10 0 3 Active
110 0 S e we r S ys te ms 50 60 10 10 0 4 Active
110 1 Wate r S upply S ys te ms 50 60 10 10 0 5 Active
110 2 Powe r S upply S ys te ms 50 60 10 10 0 6 Active
110 3 Communication Ne tworks 50 60 10 10 0 7 Active
110 4 S e aport S ys te ms 50 60 10 10 0 8 Active
110 5 Airport S ys te ms 50 60 10 10 0 9 Active
110 6 Parks , Plaz as and Monume nts 50 60 10 10 10 Active
110 7 Railway S ys te ms 50 60 10 10 11 Active
110 8 Hous ing and Community Facilitie s 50 60 10 10 12 Active
1110 Inve s tme nt in As s ociate s 50 60 10 20 0 0 Active
Lo ans Out lay 50 60 20 0 0 0 0
1111 Loans Outlay - Gove rnme nt-Owne d and/or Controlle d Corporations 50 60 20 10 0 0 Active
1112 Loans Outlay - Local Gove rnme nt Units 50 60 20 20 0 0 Active

1113 Loans Outlay - Othe rs 50 60 2990 0 0 Active
Invest ment Pro pert y Out lay 50 60 30 0 0 0 0
Land and Buildings Out lay 50 60 30 10 0 0
1114 Inve s tme nt Prope rty - Land 50 60 30 10 0 1 Active
1115 Inve s tme nt Prope rty - Buildings 50 60 30 10 0 2 Active
Pro pert y, Plant and Equipment Out lay 50 60 40 0 0 0 0
Land Out lay 50 60 40 10 0 0
1116 Land 50 60 40 10 0 1 Active
Land Impro vement s Out lay 50 60 40 20 0 0
1117 Aquaculture S tructures 50 60 40 20 0 1 Active
1118 Re fore s tation Proje cts 50 60 40 20 0 2 Active
1119 Othe r Land Improve me nts 50 60 40 20 99 Active
Inf rast ruct ure Out lay 50 60 40 30 0 0
1120 Road Ne tworks 50 60 40 30 0 1 Active
1121 Flood Control S ys te ms 50 60 40 30 0 2 Active
1122 S e we r S ys te ms 50 60 40 30 0 3 Active
1123 Wate r S upply S ys te ms 50 60 40 30 0 4 Active
1124 Powe r S upply S ys te ms 50 60 40 30 0 5 Active
40
1125 Communication Ne tworks 50 60 40 30 0 6 Active

1126 S e aport S ys te ms 50 60 40 30 0 7 Active
1127 Airport S ys te ms 50 60 40 30 0 8 Active
1128 Parks , Plaz as and Monume nts 50 60 40 30 0 9 Active
1129 Railway S ys te ms 50 60 40 30 10 Active
1130 Right-of-Way 50 60 40 30 11 Active
1131 Othe r Infras tructure As s e ts 50 60 40 30 99 Active
Buildings and Ot her St ruct ures 50 60 40 40 0 0
1132 Buildings 50 60 40 40 0 1 Active
1133 S chool Buildings 50 60 40 40 0 2 Active
1134 Hos pitals and He alth Ce nte rs 50 60 40 40 0 3 Active
1135 Marke ts 50 60 40 40 0 4 Active
1136 S laughte rhous e s 50 60 40 40 0 5 Active
1137 Hos te ls and Dormitorie s 50 60 40 40 0 6 Active
1138 Ground Wate r Monitoring Stations 50 60 40 40 0 7 Active
1139 Othe r S tructure s 50 60 40 40 99 Active
Machinery and Equipment Out lay 50 60 40 50 0 0
1140 Machine ry 50 60 40 50 0 1 Active
1141 Office Equipme nt 50 60 40 50 0 2 Active
1142 Information and Communication Te chnology Equipme nt 50 60 40 50 0 3 Active
1143 Agricultural and Fore s try Equipme nt 50 60 40 50 0 4 Active
1144 Marine and Fis he ry Equipme nt 50 60 40 50 0 5 Active
1145 Airport Equipme nt 50 60 40 50 0 6 Active
1146 Communication Equipme nt 50 60 40 50 0 7 Active
1147 Cons truction and He avy Equipme nt 50 60 40 50 0 8 Active
1148 Dis as te r Re s pons e and Re s cue Equipme nt 50 60 40 50 0 9 Active
1149 Military, Police and S e curity Equipme nt 50 60 40 50 10 Active
1150 Me dical Equipme nt 50 60 40 50 11 Active
1151 Printing Equipme nt 50 60 40 50 12 Active
1152 S ports Equipment 50 60 40 50 13 Active
1153 Te chnical and S cie ntific Equipme nt 50 60 40 50 14 Active
1154 ICT S oftware 50 60 40 50 15 Active
1155 Othe r Machine ry and Equipme nt 50 60 40 50 99 Active
T ranspo rt at io n Equipment Out lay 50 60 40 60 0 0
1156 Motor Ve hicle s 50 60 40 60 0 1 Active
1157 Trains 50 60 40 60 0 2 Active
1158 Aircrafts and Aircrafts Ground Equipme nt 50 60 40 60 0 3 Active
1159 Wate rcrafts 50 60 40 60 0 4 Active
116 0 Othe r Trans portation Equipme nt 50 60 40 60 99 Active
41

Furnit ure, Fixt ures and Bo o ks Out lay 50 60 40 70 0 0
116 1 Furniture and Fixture s 50 60 40 70 0 1 Active
116 2 Books 50 60 40 70 0 2 Active
Herit age Asset s 50 60 40 80 0 0
116 3 His torical Buildings 50 60 40 80 0 1 Active
116 4 Works of Arts and Arche ological S pe cime ns 50 60 40 80 0 2 Active
116 5 Othe r He ritage As s e ts 50 60 40 80 99 Active
Ot her Pro pert y Plant and Equipment Out lay 50 60 40 90 0 0
116 6 Work/Zoo Animals 50 60 40 90 0 1 Active
116 7 Othe r Prope rty, Plant and Equipme nt 50 60 40 90 99 Active
Bio lo gical Asset s Out lay 50 60 50 0 0 0 0
Bearer Bio lo gical Asset s Out lay 50 60 50 10 0 0
116 8 Bre e ding S tocks 50 60 50 10 0 1 Active
116 9 Live s tock 50 60 50 10 0 2 Active
1170 Tre e s , Plants and Crops 50 60 50 10 0 3 Active
1172 Othe r Be are r Biological As s e ts 50 60 50 10 99 Active
Int angible Asset s Out lay 50 60 60 0 0 0 0
1173 Pate nts /Copyrights 50 60 60 10 0 0 Active
1174 Compute r S oftware 50 60 60 20 0 0 Active
1175 Othe r Intangible As s e ts 50 60 6990 0 0 Active
42

Object Code

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Object Code

Diunggah oleh

Hak Cipta:

Format Tersedia

Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

19 Cas h in Bank - Local Curre ncy, Curre nt Account - De ve 10 10 20 20 16 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

Cash in Bank - Fo reign Currency, Savings Acco unt 10 10 30 30 0 0

Cash in Bank - Fo reign Currency, T ime Depo sit s 10 10 30 40 0 0

# Object Co de / Sub-Object Co de UACS St at us

72 Cas h - Modifie d Dis burs e me nt S ys te m (MDS ), Trus t 10 10 40 60 0 0 Active

76 Financial As s e ts He ld for Trading 10 20 10 10 0 0 Active

82 Inve s tme nts in Tre as ury Bills - Fore ign 10 20 20 20 0 0 Active

84 Inve s tme nts in Tre as ury Bonds - Local 10 20 20 30 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

88 Inve s tme nts in S tocks 10 20 30 10 0 0 Active

92 Allowance for Impairme nt - Inve s tme nts in GOCCs 10 20 40 11 0 0 Active

110 Allowance for Impairme nt - Loans Re ce ivable - Othe rs 10 30 1991 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

16 3 Inve s tme nt Prope rty, Buildings 10 50 10 20 0 0 Active

Pro pert y, Plant and Equipment 10 60 0 0 0 0 0 0

# Object Co de / Sub-Object Co de UACS St at us

175 Road Ne tworks 10 60 30 10 0 0 Active

186 Accumulate d Impairme nt Los s e s - Wate r S upply S ys te ms 10 60 30 42 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

198 Accumulate d Impairme nt Los s e s - Airport S ys te ms 10 60 30 82 0 0 Active

20 2 Othe r Infras tructure As s e ts 10 60 3990 0 0 Active

Buildings and Ot her St ruct ures 10 60 40 0 0 0 0

214 Marke ts 10 60 40 40 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

241 Airport Equipme nt 10 60 50 60 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

26 0 Me dical Equipme nt 10 60 5110 0 0 Active

272 Othe r Machine ry and Equipme nt 10 60 5990 0 0 Active

283 Accumulate d Impairme nt Los s e s - Aircrafts and Aircrafts Ground 10 60 60 32 0 0 Active

Furnit ure, Fixt ures and Bo o ks 10 60 70 0 0 0 0

# Object Co de / Sub-Object Co de UACS St at us

30 8 Accumulate d Impairme nt Los s e s -Othe r Le as e d As s e ts 10 60 8992 0 0 Active

311 Accumulate d Impairme nt Los s e s - Le as e d As s e ts Improve me nts 10 60 90 12 0 0 Active

314 Accumulate d Impairme nt Los s e s - Le as e d As s e ts Improve me nts 10 60 90 22 0 0 Active

317 Accumulate d Impairme nt Los s e s - Othe r Le as e d As s e ts Improve me 10 60 9992 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

36 1 Accumulate d Impairme nt Los s e s - Othe r S e rvice Conce 10 612992 00 Active

# Object Co de / Sub-Object Co de UACS St at us

Co nsumable Bio lo gical Asset s 10 70 20 0 0 0 0

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

Bail Bo nds Payable 20 40 10 30 0 0

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

50 3 Arms and Ammunition; Parts and Acce s s orie s The re of 40 10 30 10 19 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

6 33 S ubs idy from Othe r Funds 40 30 10 50 0 0 Active

6 43 Value Adde d Tax pe r R.A. 7643 40 40 10 10 0 9 Active

# Object Co de / Sub-Object Co de UACS St at us

6 76 Clothing/Uniform Allowance - Initial - Military/Uniforme d Pe rs 50 10 20 40 0 4 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us