MAIL CONTRACTORS OF AMERICA

CHART OF ACCOUNTS
P&L SECTION

P&L LINE ITEM

ACCT
#

Loc

ACCOUNT NAME

DRIVER WAGES LEASED DRIVER - MAIL

60600

All LEASED DRIVERS - USPS

DRIVER WAGES UNIFORMS

60500

All DRIVERS UNIFORMS

OTHER OPER

NONTRUCK EQP RENTAL

61000

All SHOP/DISPATCH EQUIP RENTAL

OTHER OPER
OTHER OPER

DRIVER LODGING &

TRAVEL
DRIVER MEALS

61200
61210

All DRIVER LODGING & TRAVEL

All DRIVERS MEALS

OTHER OPER

MISC TAXES & PERMITS

61300

All TAXES & PERMITS

PAYCODE

TMT CHRG
CATEGORY

ACCOUNT DEFINITION

LEASED
CONTRACT DRIVERS NON-EMPLOYEES FOR USPS WORK
DRVRS
DR
UNIFORMS UNIFORM SERVICE AND PR DEDUCTIONS FOR DRIVERS, DRIVER SUPERVISORS AND DISPATCHERS
SHOP/DISP
EQ
EQUIPMENT RENTED FOR USE IN THE SHOP OR DISPATCH AREAS
HOTEL DIRECT BILL ACCOUNTS; DRIVER APARTMENTS & BUNKHOUSES; PHONE, UTILTITIES, AND
DR
REPAIR & MAINT. FOR DRIVER FACILITIES; REIMBURSEMENT FOR APPROVED DRIVER TRAVEL (HOTEL,
LODG/TRAV PHONE, MILEAGE, TRANSPORTATION)
REIMBURSEMENT OR PER DIEM FOR APPROVED DRIVER MEAL EXPENSE
PERMITS FOR INTERSTATE TRAVEL AND MISCELLANEOUS STATE TAXES. ALSO INCLUDES ALLOCATED
FUEL TAX AND WEIGHT DISTANCE TAX RECORDED BY ACCOUNTING
DRIVER/DISPATCHER NEW HIRE QUALIFICATION & TRAINING - EMPL. VERIFICATION,
DRQUAL
BACKGROUND/CRIMINAL CHECKS, TRAINING TAPES, POSTAL BADGES, MVR'S (MOTOR VEHICLE
TRAIN
RECORD), LOG BOOKS AND REIMBURSEMENT FOR OUT OF POCKET COSTS
DR
PHYSICALS PHYSICALS, DRUG & ALCOHOL SCREENS AND TIME PAID FOR DRIVERS & DISPATCHERS
OPERATING EXPENSES NOT IDENTIFIED IN ANOTHER G/L ACCOUNT
LUMPER FEES PAID OR REIMBURSED TO EMPLOYEES
OVER THE ROAD FUEL PURCHASES BY DIRECT BILL, FUEL CARD OR COMCHECK
DEF
DIESEL EXHAUST FLUID PURCHASES
OIL AND FLUIDS INCLUDING WINDSHIELD WASHER FLUID, BULK AND RETAIL (EXCLUDING TRUCK
FLUID EXP WASHING SUPPLIES)
PREPAID / POSTPAID TOLL ACCOUNTS AND EE REIMBURSEMENTS
EQ RENTTEMP
TRACTOR RENTALS UNDER TEMPORARY / SHORT-TERM CONTRACTS OR OPERATING LEASES
EQ RENTTRLR
TRAILER RENTALS UNDER TEMPORARY / SHORT-TERM CONTRACTS OR OPERATING LEASES
SHOP
REPAIR, MAINTENANCE AND FUEL FOR TERMINAL SERVICE VEHICLES.
VEHICLE
TRAFFIC VIOLATIONS, OVER WEIGHT VIOLATIONS, AND OTHER FINES
WASHING OUTSIDE TRUCK WASHING AND/OR SUPPLIES & EXPENSES FOR IN-HOUSE WASHING
MECH
UNIFORM UNIFORM SERVICE, SAFETY BOOTS AND PR DEDUCTIONS FOR SHOP EMPLOYEES
CONTLABSHOP
CONTRACT LABOR NON-EMPLOYEES - MECHANICS AND GENERAL SHOP LABOR
NEW TRACTOR TIRES PLUS ALL COSTS TO INSTALL
NEW TRAILER TIRES PLUS ALL COSTS TO INSTALL

OTHER OPER

DRIVER QUALIFICATIONS 61410

All DRIVER QUAL. & TRAINING

OTHER OPER
OTHER OPER
OTHER OPER
FUEL EXPENSE
FUEL EXPENSE

OTHER
OTHER
OTHER
DIESEL FUEL
DIESEL EXHAUST FLUID

61500
61600
61610
62020
62030

All
All
All
All
All

TRUCK OPER
TRUCK OPER

OIL/FLUIDS
TOLLS

62000
62200

All OIL
All TOLLS

TRUCK OPER

TRACTOR RENTAL

62300

All EQUIPMENT RENT - TEMPORARY - TRACTORS

TRUCK OPER

TRAILER RENTAL

62301

All EQUIPMENT RENT - TEMPORARY - TRAILERS

TRUCK OPER
TRUCK OPER
TRUCK OPER

SERVICE VEHICLE
FINES/CITATIONS
TRUCK WASHING

62310
62450
62550

All SERVICE VEHICLE EXPENSE

All CITATIONS
All TRUCK WASHING

MAINT - LABOR

UNIFORMS

63200

All UNIFORMS

MAINT - LABOR
TIRE MAINT
TIRE MAINT

CONTRACT LABOR
TIRES-NEW TRACTOR
TIRES-NEW TRAILER
TIRES-REPAIR SVC
TRACTOR
TIRES-REPAIR SVC
TRAILER
FREIGHT/TAX
FREIGHT/TAX
FREIGHT/TAX
PARTS - TRACTOR
FLEET REPAIRS TRACTOR
FLEET REPAIRS - TRAILER
OUTSIDE FLEET RPR TRACT
OUTSIDE FLEET RPR TRAIL
ROAD SERVICE TRACTOR

63300
64000
64005

All CONTRACT LABOR - SHOP

All TIRES - NEW - TRACTOR
All TIRES - NEW - TRAILER

64010

All TIRES - REPAIR/SERVICE - TRACTOR

ALL OTHER REPAIR AND SERVICE TO TRACTOR TIRES

64015
65020
65022
65025
65030

All
All
All
All
All

ALL OTHER REPAIR AND SERVICE TO TRAILER TIRES

SALES TAX ON INVENTORIED PARTS
MISC. CHARGES ON INVENTORIED PARTS
FREIGHT CHARGES ON INVENTORIED PARTS
CHARGE FOR ADJUSTMENTS TO PARTS INVENTORY

65040
65041

All FLEET REPAIRS - TRACTOR

All FLEET REPAIRS - TRAILER

IN-HOUSE TRACTOR REPAIRS - EXCLUDING TIRES & ACCIDENT REPAIRS

IN-HOUSE TRAILER REPAIRS - EXCLUDING TIRES & ACCIDENT REPAIRS

65050

All OUTSIDE FLEET REPAIR TRACTOR

TRACTOR REPAIRS PERFORMED BY OUTSIDE VENDORS - EXCLUDING TIRES & ACCIDENT REPAIRS

65051

All OUTSIDE FLEET REPAIR TRAILER

TRAILER REPAIRS PERFORMED BY OUTSIDE VENDORS - EXCLUDING TIRES & ACCIDENT REPAIRS

65055

All ROAD SERVICE TRACTOR

ROAD SIDE TRACTOR REPAIR SERVICE - EXCLUDING TOWING, TIRES & ACCIDENT REPAIRS

FLEET REPAIRS ROAD SERVICE - TRAILER 65056

All ROAD SERVICE TRAILER

ROAD SIDE TRAILER REPAIR SERVICE - EXCLUDING TOWING, TIRES & ACCIDENT REPAIRS

MAINT - OTHER WARRANTY RECOVERIES 65063

All WARRANTY RECOVERIES

WARRANTY RECOVERIES, CREDITS OR REFUNDS

TIRE MAINT
TIRE MAINT
MAINT - OTHER
MAINT - OTHER
MAINT - OTHER
FLEET REPAIRS
FLEET REPAIRS
FLEET REPAIRS
FLEET REPAIRS
FLEET REPAIRS
FLEET REPAIRS

295997601.xlsx

DRIVER PHYSICALS
FLEET EXPENSE - MISC
LUMPER FEE EXPENSE
OTR FUEL
DIESEL EXHAUST FLUID

TIRES - REPAIR/SERVICE - TRAILERS

SALES TAX
MISCELLANEOUS CHARGES - TMT
FREIGHT
INVENTORY ADJUSTMENT - TMT

DRGSTPHYTP

Revised 03/01/2007

MAIL CONTRACTORS OF AMERICA

CHART OF ACCOUNTS
P&L SECTION

P&L LINE ITEM

ACCT
#

Loc

ACCOUNT NAME

OTHER OPER
TRAILER DETENTION
MAINT - OTHER TOWING
GARAGE SUPPLIES &
MAINT - OTHER MAINT
GARAGE SUPPLIES &
MAINT - OTHER MAINT

65065
65070

All TRAILER DETENTION CHARGES

All TOWING

65080

All

65085

All REPAIRS & MAINTENANCE-SHOP

INS & CLAIMS

SAFETY EQUIPMENT

67180

All SAFETY EQUIPMENT

INS & CLAIMS

FACILITY
FACILITY
FACILITY
FACILITY

SAFETY AWARDS
FACILITY RENT
UTILITY EXPENSE
UTILITY EXPENSE
UTILITY EXPENSE

67185
70000
70100
70105
70110

All
All
All
All
All

FACILITY

UTILITY EXPENSE

70115

All WASTE DISPOSAL

FACILITY

FACILITY MAINTENANCE

70300

All REP & MAINT - TERMINAL

G&A SALARIES

CONTRACT LABOR

80500

All CONTRACT LABOR - ADMIN

G&A OTHER

COMPANY AUTO EXPENSE 81000

All COMPANY AUTO EXPENSE

G&A OTHER

TRAVEL

All TRAVEL - ADMINISTRATIVE

G&A OTHER

MEALS & ENTERTAINMENT 81020

All MEALS

G&A OTHER

82000

All CUSTOMER/EMPL RELATIONS

G&A OTHER
G&A OTHER
G&A OTHER
G&A OTHER

EMPLOYEE RELATIONS
CONVENTIONS &
CONFERENCES
TRAINING
RELOCATION EXPENSE
RECRUITMENT COSTS

82010
82020
82040
82060

All
All
All
All

G&A OTHER

OFFICE EQP RENTAL

83000

All OFFICE EQUIPMENT RENTAL

G&A OTHER

OFFICE EQP REPAIR

83010

All REP & MAINT - OFFICE EQUIP

G&A OTHER

OFFICE SUPPLIES

83020

All OFFICE SUPPLIES

G&A OTHER
G&A OTHER

OFFICE SUPPLIES
POSTAGE

83050
83060

All SHOP OFFICE SUPPLIES & EXPENSE

All POSTAGE

G&A OTHER
G&A OTHER

TELEPHONE
CELL PHONE

83070
83075

All PHONE
All CELLULAR PHONE

G&A OTHER

OTHER ADMIN EXPENSE

86005

All PHYSICALS - ADMIN

G&A OTHER
G&A OTHER
G&A OTHER
G&A OTHER
G&A OTHER
G&A OTHER

OTHER ADMIN EXPENSE

OTHER ADMIN EXPENSE
OTHER ADMIN EXPENSE
OTHER ADMIN EXPENSE
IT EXPENSE
IT EXPENSE

86015
86020
86100
86110
88100
88150

G&A OTHER

IT EXPENSE

88200

295997601.xlsx

81010

All
All
All
All
Corp
Corp

PAYCODE

MISC TAXES & PERMITS

PENALTIES
ADVERTISING
DUES & SUBSCRIPTIONS
SOFTWARE MAINTENANCE EXP
SOFTWARE LICENSE EXPENSE

All COMPUTER SUPPLIES

ACCOUNT DEFINITION
CHARGE FOR CUSTOMER'S TRAILERS THAT ARE KEPT PAST THE ALLOWED DAYS, OR ARE NOT GATED
DETENTION IN PROPERLY
TOWING
TOWING SERVICES - EXCLUDING ACCIDENT RELATED TOWING
SHOP SUPPLY SHOP SUPPLIES INCLUDING SHOP TOWELS, MATS, CLEANING SUPPLIES, ETC.
REPAIRS & MAINTENANCE TO SHOP BUILDING & EQUIPMENT; MAINTENANCE CONTRACTS FOR SHOP
STANDARD EQUIPMENT; DIAGNOSTIC COMPUTER EQUIPMENT AND SOFTWARE
SAFETY
EQUIP
SAFETY
AWARD

FIRE EXTINGUISHERS, SAFETY FLARES, HAZARD TRIANGLE REFLECTORS, CONSPICUITY TAPE,

INSPECTION STICKERS, CAMERAS AND OTHER SAFETY RELATED SUPPLIES AND EQUIPMENT
SAFETY RELATED AWARDS AND MERCHANDISE FOR DRIVERS & MECHANICS AND ADJUSTMENTS TO
ACCRUED SAFETY POINTS
TERMINAL RENT, STORAGE FACILITIES, PARKING RENT
UTILITY SERVICE FOR TERMINALS/SHOPS
UTILITY SERVICE FOR TERMINALS/SHOPS
UTILITY SERVICE FOR TERMINALS/SHOPS
WASTE DISPOSAL SERVICE FOR TERMINALS/SHOPS - INCLUDING PUMPING & WASHING OUT PITS AND
WASTE OIL PICKUP.
REPMAINT- REPAIRS & MAINTENANCE TO TERMINAL BUILDING & EQUIPMENT; MAINTENANCE CONTRACTS FOR
TRM
TERMINAL EQUIPMENT
CONLABADMIN
CONTRACT LABOR NON-EMPLOYEES - ADMINISTRATIVE & CLERICAL
FUEL EXPENSE, REPAIRS AND MAINTENANCE TO COMPANY OWNED & LEASED AUTOS USED BY NONADM CO AUTO DRIVERS; CAR ALLOWANCE PAID AS WAGES
ADMIN LODGING & TRAVEL EXPENSE INCLUDING AIRFARE, HOTEL, PHONE, MILEAGE REIMBURSEMENT,
RENTAL CAR, ETC.
ADMIN BUSINESS & TRAVEL RELATED MEALS; FOOD FOR COMPANY SPONSORED EMPLOYEE
FUNCTIONS
CUST/EMPL MANAGEMENT APPROVED CUSTOMER RELATIONS EXPENSES; EMPLOYEE RECOGNITION - FLOWERS,
REL
SYMPATHY CARDS, GIFT CARDS, PROMOTIONAL ITEMS

SAFETY AWARDS
RENT - PROPERTY
UTILITIES - ELECTRIC
UTILITIES - GAS
UTILITIES - WATER

MGMT CONF & SEMINARS

TRAINING
RELOCATION EXPENSE
RECRUITING

TMT CHRG
CATEGORY

MOVEXP

MANAGEMENT CONFERENCES, TRAINING, AND SEMINARS

GENERAL & ADMINISTRATIVE TRAINING
RELOCATION OF EMPLOYEES OR COMPANY WORK SITES
RECRUITING EXPENSES RELATED TO THE HIRING OF PERSONNEL - ADVERTISING, OUTSIDE RECRUITER FEES
OFFICE
EQRENT
OFFICE EQUIPMENT RENTAL - COPIERS, FAX MACHINES AND OTHER EQUIPMENT
RPR
OFFICEEQ OFFICE EQUIPMENT REPAIR AND MAINTENANCE - INCLUDING SERVICE AGREEMENTS
OFFICE SUPPLIES INCLUDING PAPER, FORMS, PRINTING, TONER, INK CARTRIDGES, SHREDDING,
OFFICE
CABLE, WATER, COFFEE, CLEANING SUPPLIES, FIRST AID SUPPLIES, ETC. - EXCLUDES SHOP OFFICE
SUPPL
SUPPLIES
SHOP OFF
SUP
OFFICE SUPPLIES FOR SHOP OFFICE
POSTAGE AND SHIPPING
LAND LINES, DATA LINES, LONG DISTANCE, CONFERENCE CALLS, REIMBURSEMENT FOR PERSONAL
PHONE USE
CELLULAR PHONES AND REIMBURSEMENT FOR PERSONAL CELL PHONE USE
PHYSICALADM
ADMINISTRATIVE EMPLOYEES PHYSICALS AND DRUG SCREENS
NON-TRUCK TAXES AND PERMITS - FUEL TANK PERMITS, ANNUAL REPORTS, REGISTERED AGENT FEES,
BUSINESS LICENSES & PERMITS
PENALTIES IMPOSED FOR LATE PAYMENT, LATE REPORTING OR EARLY CONTRACT TERMINATION
ADVERTISING CUSTOMER ADVERTISING (NON-RECRUITING) - YELLOW PAGES, PROMOTIONS, SIGNS
EMPLOYEE AND/OR CORPORATE MEMBERSHIP DUES AND SUBSCRIPTIONS
SOFTWARE SUPPORT SERVICES AND MAINTENANCE AGREEMENTS
SOFTWARE LICENSES - RECORDED BY ACCOUNTING
COMPUTER
SUP
COMPUTER SUPPLIES INCLUDING CD'S, CABLES, AND OTHER EQUIPMENT NOT CAPITALIZED

Revised 03/01/2007

PAY CODE CHARGE CATEGORIES

DRIVER WAGES - MISCELLANEOUS

60052 G/L Account
Paycode
Description
ADJ GR
Adjusted Gross
APTCP
Apartment Cleaning
CALLP
Call Out Pay
HOURP
Hourly Pay
MILEP
Mileage Pay
MISCP
Miscellaneous Pay
REFLP
Referral Bonus Pay
TRAVLP
Travel Pay (Hourly)
DRIVER WAGES - BENEFITS
60060 G/L Account
Paycode
Description
BRVPH
Bereavement Pay
JURYH
Jury Duty Pay
SEVRH
Severance Pay
SICKH
Sick Pay (AKA Personal Day)
DRIVER QUALIFICATIONS
61400 G/L Account
Paycode
Description
DRTRN
Driver Training Pay
GPS
GPS Training Pay
SMITH
Smith System Training Pay
DRIVER QUALIFICATIONS
61405 G/L Account
Paycode
Description
DRINS
Driver Instructor Pay
DRMTG
Driver Meeting Pay
HOS
Hours of Service Training Pay
NSCREM
NSC Remedial Training Pay
NSCVOL
NSC Voluntary Training Pay
OHOSHA
Ohio OSHA Training Pay
ORIEN
Orientation Pay
SFTYP
Safety Meeting Pay

295997601.xlsx

11/23/2015 15:45:02