Conversion Table 1

NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS

(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
ASSETS
CURRENT ASSETS
Cash
101 Cash in Treasury 101 Cash in Vault
102 Cash - Nationa Treasury! "o#i$ie#
Dis%urse&ent Syste& '"DS(
108 Cash - Nationa Treasury! "o#i$ie#
Dis%urse&ent Syste& '"DS(
10) Cash - *an+,o Sentra n+ -ii.inas 110
114
Cash - *an+,o Sentra n+ -ii.inas
'/o0a Curren0y(
Cash - *an+,o Sentra n+ -ii.inas
'Forei+n Curren0y(
101 -etty Cash Fun# 104 -etty Cash Fun#
102 Cash - Coe0tin+ O$$i0ers 102 Cash - Coe0tin+ O$$i0ers
103 Cash - Dis%ursin+ O$$i0ers 103 Cash - Dis%ursin+ O$$i0ers
110 Cash in *an, - /o0a Curren0y!
Current A00ount
111 Cash in *an, - /o0a Curren0y! Current
A00ount
111 Cash in *an, - /o0a Curren0y!
Sa4in+s A00ount
112 Cash in *an, - /o0a Curren0y!
Sa4in+s A00ount
112 Cash in *an, - /o0a Curren0y!
Ti&e De.osits
113 Cash in *an, - /o0a Curren0y!
Ti&e De.osits
11) Cash in *an, - Forei+n Curren0y!
Current A00ount
115 Cash in *an, - Forei+n Curren0y!
Current A00ount
115 Cash in *an, - Forei+n Curren0y!
Sa4in+s A00ount
116 Cash in *an, - Forei+n Curren0y!
Sa4in+s A00ount
111 Cash in *an, - Forei+n Curren0y!
Ti&e De.osits
117 Cash in *an, - Forei+n Curren0y! Ti&e
De.osits
Receivables
121 A00ounts Re0ei4a%e 121 A00ounts Re0ei4a%e
)01 Ao6an0e $or Dou%t$u A00ounts )01 Ao6an0e $or Dou%t$u A00ounts
122 Notes Re0ei4a%e 122 Notes Re0ei4a%e
12) /oans Re0ei4a%e! Current 124
125
126
Loans Receivable - GOCCs
Loans Receivable - LGUs
Loans Receivable - Othes
125 Rea -ro.erty Ta7 Re0ei4a%e 127 Rea -ro.erty Ta7 Re0ei4a%e
121 S.e0ia E#u0ation Ta7 Re0ei4a%e 128 S.e0ia E#u0ation Ta7 Re0ei4a%e
122 Interest Re0ei4a%e 12! Interest Re0ei4a%e
123 Curren0y S6a. Re0ei4a%e 130 Curren0y S6a. Re0ei4a%e
128 Due $ro& O$$i0ers an# E&.oyees 123 Due $ro& O$$i0ers an# E&.oyees
129 Due $ro& Other Fun#s 144 Due $ro& Other Fun#s
1)0 Due $ro& NGAs 136 Due $ro& NGAs
1)1 Due $ro& /GUs 138 Due $ro& /GUs
1)2 Due $ro& GOCCs 137 Due $ro& GOCCs
1)) Due $ro& NGOs:-Os 13! Due $ro& NGOs:-Os
1)5 Due $ro& Nationa Treasury 131 Due $ro& Nationa Treasury
1)1 Due $ro& Centra O$$i0e 141 Due $ro& Centra O$$i0e
1)2 Due $ro& Re+iona O$$i0es:Sta$$ *ureaus 142 Due $ro& Re+iona O$$i0es:Sta$$ *ureaus
1)3 Due $ro& O.eratin+ Units 143 Due $ro& O.eratin+ Units
3
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
1)8 Re0ei4a%es - Disao6an0es:Char+es 146 Re0ei4a%es - Disao6an0es:Char+es
1)9 Other Re0ei4a%es 14! Other Re0ei4a%es
Marketable Securities
150 Treasury *is 1!1 "nvest#ents in $easu% &ills
151 Sto0,s 1!2 "nvest#ents in 'toc(s
152 *on#s 1!3 "nvest#ents in &on)s
15) Other "ar,eta%e Se0urities 1!7 Othe "nvest#ents an) *a(etable
'ecuities
Inventories
155 Ra6 "aterias In4entory 151 Ra6 "aterias In4entory
151 ;or,-In--ro0ess In4entory 152 ;or,-In--ro0ess In4entory
152 Finishe# Goo#s In4entory 153 Finishe# Goo#s In4entory
153 "er0han#ise In4entory 154 "er0han#ise In4entory
158 A00ounta%e For&s In4entory 156 A00ounta%e For&s In4entory
159 O$$i0e Su..ies In4entory 155 O$$i0e Su..ies In4entory
110 "e#i0a! Denta an# /a%oratory Su..ies
In4entory
15!
160
+u,s an) *e)icines "nvento%
"e#i0a! Denta an# /a%oratory Su..ies
In4entory
111 Foo#:Non-$oo# Su..ies In4entory 158
165
-oo) 'u..lies "nvento%
Othe 'u..lies "nvento%
112 Gasoine! Oi an# /u%ri0ants In4entory 161 Gasoine! Oi an# /u%ri0ants In4entory
11) A+ri0utura Su..ies In4entory 157
162
/ni#al01oolo,ical 'u..lies "nvento%
A+ri0utura Su..ies In4entory
115 /i4esto0, an# Cro.s In4entory 16!
170
Livestoc( "nvento%
Co.s an) -uits "nvento%
111 S.are -arts In4entory 167 S.are -arts In4entory
112 Constru0tion "aterias In4entory 168 Constru0tion "aterias In4entory
113 Other A+ri0utura -ro#u0ts In4entory 176 Othe /,icultual2 -ishe% an) -oest%
3o)ucts "nvento%
118 Con$is0ate# Goo#s In4entory 166 Con4iscate)0/ban)one)0'ei5e) Goo)s
"nvento%
120 Other In4entory Ite&s 163
164
165
$e6tboo(s an) "nstuctional *ateials
"nvento%
*ilita% an) 3olice 'u..lies "nvento%
Othe 'u..lies "nvento%
Prepaid Expenses
121 -re.ai# Rent 177 -re.ai# Rent
122 -re.ai# Insuran0e 178 -re.ai# Insuran0e
125 -re.ai# Interest 17! -re.ai# Interest
121 Other -re.ai# E7.enses 182
185
+e4ee) Cha,es
Other -re.ai# E7.enses
Other Current Assets
122 Guaranty De.osits 186 Guaranty De.osits
+
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
123 De.osits on /etters o$ Cre#it 180 De.osit on /etters o$ Cre#it
128 A#4an0es to Contra0tors 181 A#4an0es to Contra0tors
130 Other Current Assets 18! Other Current Assets
ON!"TERM IN#ESTMENTS
131 /oans Re0ei4a%e - /on+-Ter&! /GUs 125 Loans Receivable - LGUs
132 /oans Re0ei4a%e - /on+-Ter&! GOCCs 124 Loans Receivable - GOCCs
13) /oans Re0ei4a%e - /on+-Ter&! Others 126 Loans Receivable - Othes
135 In4est&ents in Sto0,s 1!2 In4est&ents in Sto0,s
131 In4est&ents in *on#s 1!3 In4est&ents in *on#s
132 In4est&ents in GOCCs 1!7 Othe "nvest#ents an) *a(etable
'ecuities
133
138
Sin,in+ Fun# - Cash
Sin,in+ Fun# - Se0urities
1!8 'in(in, -un)
139
Other /on+-Ter& In4est&ents 1!7 Othe "nvest#ents an) *a(etable
'ecuities
PROPERT$% PANT and E&UIPMENT
201 /an# 201 /an#
202 /an# I&.ro4e&ents 202 /an# I&.ro4e&ents
)02 A00u&uate# De.re0iation - /an#
I&.ro4e&ents
)02 A00u&uate# De.re0iation - /an#
I&.ro4e&ents
20) /easeho# I&.ro4e&ents 218 Leasehol) "#.ove#ents2 Lan)
303 Accumulated Depreciation - Leasehold
Improvements
318 /ccu#ulate) +e.eciation - Leasehol)
"#.ove#ents2 Lan)
21! Leasehol) "#.ove#ents2 &uil)in,s
31! /ccu#ulate) +e.eciation - Leasehol)
"#.ove#ents2 &uil)in,s
220 Other Leasehold Improvements
320 /ccu#ulate) +e.eciation - Othe
Leasehol) "#.ove#ents
205 *ui#in+s 211 O44ice &uil)in,s
)05 A00u&uate# De.re0iation - *ui#in+s 311 /ccu#ulate) +e.eciation - O44ice
&uil)in,s
215 Othe 'tuctues
315 /ccu#ulate) +e.eciation - Othe
'tuctues
201 S0hoo *ui#in+s 212 S0hoo *ui#in+s
)01 A00u&uate# De.re0iation - S0hoo
*ui#in+s
312 A00u&uate# De.re0iation - S0hoo
*ui#in+s
202 "ar,ets an# Sau+hterhouses 214 "ar,ets an# Sau+hterhouses
)02 A00u&uate# De.re0iation - "ar,ets an#
Sau+hterhouses
314 A00u&uate# De.re0iation - "ar,ets an#
Sau+hterhouses
203 Hos.itas an# Heath Centers 213 Hos.itas an# Heath Centers
)03 A00u&uate# De.re0iation - Hos.itas
an# Heath Centers
313 A00u&uate# De.re0iation - Hos.itas an#
Heath Centers
208 Other Stru0tures 215 Other Stru0tures
,
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
)08 A00u&uate# De.re0iation - Other
Stru0tures
315 A00u&uate# De.re0iation - Other
Stru0tures
209 In#ustria "a0hineries 226 *achineies
)09 A00u&uate# De.re0iation - In#ustria
"a0hineries
326 /ccu#ulate) +e.eciation - *achineies
210 Other "a0hineries 240 Othe *achineies an) 78ui.#ent
)10 A00u&uate# De.re0iation - Other
"a0hineries
340 /ccu#ulate) +e.eciation - Othe
*achineies an) 78ui.#ent
211 Fire$i+htin+ E<ui.&ent an# A00essories 231 Fire$i+htin+ E<ui.&ent an# A00essories
)11 A00u&uate# De.re0iation - Fire$i+htin+
E<ui.&ent an# A00essories
331 A00u&uate# De.re0iation - Fire$i+htin+
E<ui.&ent an# A00essories
212 Constru0tion an# Hea4y E<ui.&ent 230 Constru0tion an# Hea4y E<ui.&ent
)12 A00u&uate# De.re0iation - Constru0tion
an# Hea4y E<ui.&ent
330 A00u&uate# De.re0iation - Constru0tion
an# Hea4y E<ui.&ent
215 Te0hni0a an# S0ienti$i0 E<ui.&ent 227 /,icultual2 -ishe% an) -oest%
78ui.#ent
)15 A00u&uate# De.re0iation - Te0hni0a
an# S0ienti$i0 E<ui.&ent
327 /ccu#ulate) +e.eciation -/,icultual2
-ishe% an) -oest% 78ui.#ent
232 9os.ital 78ui.#ent
332 /ccu#ulate) +e.eciation - 9os.ital
78ui.#ent
233
*e)ical2 +ental an) Laboato% 78ui.#ent
333 /ccu#ulate) +e.eciation - *e)ical2
+ental an) Laboato% 78ui.#ent
236 Te0hni0a an# S0ienti$i0 E<ui.&ent
336 A00u&uate# De.re0iation - Te0hni0a an#
S0ienti$i0 E<ui.&ent
211 IT E<ui.&ent an# So$t6are 223 IT E<ui.&ent an# So$t6are
)11 A00u&uate# De.re0iation - IT
E<ui.&ent
323 A00u&uate# De.re0iation - IT E<ui.&ent
212 Tee+ra.h! Tee.hone! Ca%e! TV an#
Ra#io E<ui.&ent
22! Co##unication 78ui.#ent
)12 A00u&uate# De.re0iation - Tee+ra.h!
Tee.hone! Ca%e! TV an# Ra#io
E<ui.&ent
32! /ccu#ulate) +e.eciation -
Co##unication 78ui.#ent
213 Artesian ;es! Reser4oirs! -u&.in+
Stations an# Con#uits
254 Artesian ;es! Reser4oirs! -u&.in+
Stations an# Con#uits
)13 A00u&uate# De.re0iation - Artesian
;es! Reser4oirs! -u&.in+ Stations
an# Con#uits
684 3io :eas; /)<ust#ents
218 "otor Vehi0es 241 "otor Vehi0es
)18 A00u&uate# De.re0iation - "otor
Vehi0es
341 A00u&uate# De.re0iation - "otor
Vehi0es
219 ;ater0ra$ts 244 ;ater0ra$ts
)19 A00u&uate# De.re0iation - ;ater0ra$ts 344 A00u&uate# De.re0iation - ;ater0ra$ts
220 Trains 242 Trains
)20 A00u&uate# De.re0iation - Trains 342 /ccu#ulate) +e.eciation - $ains
221 Air0ra$ts:Air0ra$t Groun# E<ui.&ent 228 /i.ot 78ui.#ent
-
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
)21 A00u&uate# De.re0iation - Air0ra$ts:
Air0ra$t Groun# E<ui.&ent
328 /ccu#ulate) +e.eciation - /i.ot
78ui.#ent
243 /ica4ts an) /ica4t Goun) 78ui.#ent
343 /ccu#ulate) +e.eciation - /ica4ts
an) /ica4t Goun) 78ui.#ent
222 O$$i0e E<ui.&ent 221 O$$i0e E<ui.&ent
)22 A00u&uate# De.re0iation - O$$i0e
E<ui.&ent
321 A00u&uate# De.re0iation - O$$i0e
E<ui.&ent
22) Other E<ui.&ent 227 /,icultual2 -ishe% an) -oest%
78ui.#ent
)2) A00u&uate# De.re0iation - Other
E<ui.&ent
327 /ccu#ulate) +e.eciation -/,icultual2
-ishe% an) -oest% 78ui.#ent
232 9os.ital 78ui.#ent
332 /ccu#ulate) +e.eciation - 9os.ital
78ui.#ent
233
*e)ical2 +ental an) Laboato% 78ui.#ent
333 /ccu#ulate) +e.eciation - *e)ical2
+ental an) Laboato% 78ui.#ent
235 '.ots 78ui.#ent
335 /ccu#ulate) +e.eciation - '.ots
78ui.#ent
240 Othe *achineies an) 78ui.#ent
340 /ccu#ulate) +e.eciation - Othe
*achineies an) 78ui.#ent
248 Othe $ans.otation 78ui.#ent
348 /ccu#ulate) +e.eciation - Othe
$ans.otation 78ui.#ent
250
Othe 3o.et%2 3lant an) 78ui.#ent
350 /ccu#ulate) +e.eciation - Othe
3o.et%2 3lant an) 78ui.#ent
225 Furniture an# Fi7tures 222 Furniture an# Fi7tures
)25 A00u&uate# De.re0iation - Furniture
an# Fi7tures
322 A00u&uate# De.re0iation - Furniture an#
Fi7tures
221 Or#nan0e 234 *ilita% an) 3olice 78ui.#ent
325 Accumulated Depreciation - Ordnance 334 /ccu#ulate) +e.eciation - *ilita% an)
3olice 78ui.#ent
222 *oo,s 224 Liba% &oo(s
326 Accumulated Depreciation - Books 324 /ccu#ulate) +e.eciation - Liba%
&oo(s
223 Other -ro.erty! -ant an# E<ui.&ent 250 Other -ro.erty! -ant an# E<ui.&ent
)23 A00u&uate# De.re0iation - Other
-ro.erty! -ant an# E<ui.&ent
350 A00u&uate# De.re0iation - Other
-ro.erty! -ant an# E<ui.&ent
228 ;or,:Other Ani&as 281 ;or,:Other Ani&as
229 *ree#in+ Sto0,s 282 *ree#in+ Sto0,s
2)0 Constru0tion in -ro+ress - A+en0y Assets 264 Constru0tion in -ro+ress - A+en0y Assets
!
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
26! Constuction in 3o,ess - /tesian =ells2
Resevois2 3u#.in, 'tations an)
Con)uits
2)1 Constru0tion in -ro+ress - -a=a! -ar,s
an# "onu&ents
267 Constru0tion in -ro+ress - -ar,s ! -a=as
an# "onu&ents
2)2 Constru0tion in -ro+ress - Roa#s!
Hi+h6ays an# *ri#+es
266 Constru0tion in -ro+ress - Roa#s! Hi+h6ays
an# *ri#+es
2)) Constru0tion in -ro+ress - -orts!
/i+hthouses! Har%ors! Sea6as! Ri4er
;as an# Others
268
272
Constuction in 3o,ess - 3ots2
Li,hthouses an) 9abos
Constuction in 3o,ess - =ate>a%s2
/8ue)ucts2 'ea>alls2 Rive =alls an)
Othes
2)5
2)1
Constru0tion in -ro+ress - Air.orts an#
Run6ays
Constru0tion in -ro+ress - Rai6ays
264
264
Constuction in 3o,ess - /,enc% /ssets
Constuction in 3o,ess - /,enc% /ssets
2)2 Constru0tion in -ro+ress - ;ater6ays!
A<ue#u0ts! et0>
272 Constuction in 3o,ess - =ate>a%s2
/8ue)ucts2 'ea>alls2 Rive =alls an)
Othes
2)3 Constru0tion in -ro+ress - Irri+ation!
Canas an# /ateras
270 Constru0tion in -ro+ress - Irri+ation! Canas
an# /ateras
2)8 Constru0tion in -ro+ress - Ee0tri$i0ation!
-o6er an# Ener+y Stru0tures
264 Constuction in 3o,ess - /,enc% /ssets
251 Constru0tion in -ro+ress - Other -u%i0
In$rastru0tures
271
273
Constuction in 3o,ess - -loo) Contols
Constru0tion in -ro+ress - Other -u%i0
In$rastru0tures
252 Constru0tion in -ro+ress - Re$orestation
-ro?e0ts
274
275
Constuction in 3o,ess -
Re4oestation - U.lan)
Constuction in 3o,ess -
Re4oestation - *ashlan)0'>a#.lan)
25) -u%i0 In$rastru0tures 251
252
253
254
255
256
257
260
203
204
205
Roa)s2 9i,h>a%s an) &i),es
3a(s2 3la5as an) *onu#ents
3ots2 Li,hthouses an) 9abos
/tesian =ells2 Resevois2 3u#.in,
'tations an) Con)uits
"i,ation2 Canals an) Lateals
-loo) Contols
=ate>a%s2 /8ue)ucts2 'ea>alls2
Rive =alls an) Othes
Othe 3ublic "n4astuctues
Run>a%s0$a6i>a%s
Rail>a%s
7lecti4ication2 3o>e an) 7ne,%
'tuctues
255 Re$orestation -ro?e0ts 261
262
Re4oestation - U.lan)
Re4oestation - *ashlan)0'>a#.lan)
251 Arts! Ar0heoo+i0a S.e0i&en an# Other
E7hi%its
283 Arts! Ar0heoo+i0a S.e0i&en an# Other
E7hi%its
259 Ite&s in Transit 284 Ite&s in Transit
OT'ER ASSETS
8
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
211 Other Assets
2!0 Other Assets
IA(IITIES
CURRENT IA(IITIES
501 A00ounts -aya%e 501 A00ounts -aya%e
502 Notes -aya%e 502 Notes -aya%e
50) /oans -aya%e - Current! Do&esti0
444 Loans 3a%able - +o#estic
505 /oans -aya%e - Current! Forei+n
445 Loans 3a%able - -oei,n
502 Interest -aya%e
40!
Interest -aya%e
503 Ta7 Re$un# -aya%e
42!
Ta7 Re$un# -aya%e
508 Guaranty De.osits -aya%e
426
Guaranty De.osits -aya%e
509 Ta7 Cre#it Certi$i0ates -aya%e
42! $a6 Re4un) 3a%able
510 ;ithho#in+ Ta7es -aya%e
412 +ue to &"R
511 GSIS -aya%e
413 +ue to G'"'
512 -AG-I*IG -aya%e
414 +ue to 3/G-"&"G
51) -HI/HEA/TH -aya%e
415 +ue to 39"L97/L$9
515 -er$or&an0e:*i##ers:*ai *on#s -aya%e
427
-er$or&an0e:*i##ers:*ai *on#s -aya%e
523 Curren0y S6a. -aya%e
428
Curren0y S6a. -aya%e
528 Due to O$$i0ers an# E&.oyees
403
Due to O$$i0ers an# E&.oyees
529 Due to Other Fun#s
424
Due to Other Fun#s
5)0 Due to NGAs
416 +ue to Othe ?G/s
5)1 Due to /GUs
418
Due to /GUs
5)2 Due to GOCCs
417 +ue to Othe GOCCs
5)) Due to Nationa Treasury
411
Due to Nationa Treasury
5)1 Due to Centra O$$i0e
421
Due to Centra O$$i0e
5)2 Due to Re+iona O$$i0es:Sta$$ *ureaus
422
Due to Re+iona O$$i0es:Sta$$ *ureaus
5)3 Due to O.eratin+ Units
423
Due to O.eratin+ Units
5)9 Retire&ent Gratuity *ene$its -aya%e
43! Othe 3a%ables
550
551
De$erre# Cre#its to In0o&e
Other De$erre# Cre#its
455 Othe +e4ee) Ce)its
558
De$erre# Rea -ro.erty Ta7 In0o&e 451
De$erre# Rea -ro.erty Ta7 In0o&e
559
De$erre# S.e0ia E#u0ation Ta7 In0o&e 452
De$erre# S.e0ia E#u0ation Ta7 In0o&e
510 Other -aya%es
43!
Other -aya%es
ON!"TERM IA(IITIES
511 /oans -aya%e - /on+-Ter&! Do&esti0
444 Loans 3a%able - +o#estic
512 /oans -aya%e - /on+-Ter&! Forei+n
445 Loans 3a%able - -oei,n
51) "ort+a+e -aya%e
441
"ort+a+e -aya%e
515 *on#s -aya%e - /on+-Ter&! Do&esti0
442 &on)s 3a%able - +o#estic
.
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
511 *on#s -aya%e - /on+-Ter&! Forei+n
443 &on)s 3a%able - -oei,n
520 Other /on+-Ter& /ia%iities
450
Other /on+-Ter& /ia%iities
OT'ER IA(IITIES
521 Other /ia%iities
43! Othe 3a%ables
E&UIT$
101 Go4ern&ent E<uity 101 Go4ern&ent E<uity
102 -ro?e0t E<uity
501 Goven#ent 78uit%
416

+ue to Othe ?G/s
INTERME)IATE ACCOUNTS
1)1 Cost o$ Goo#s So#
511
Cost o$ Goo#s So#
1)2 In0o&e an# E7.ense Su&&ary
512
In0o&e an# E7.ense Su&&ary
1)) -rior @earsA A#?ust&ents
684
-rior @earsA A#?ust&ents
1)5 Retaine# O.eratin+ Sur.us
513
Retaine# O.eratin+ Sur.us
1)3 In4este# E<uity
501 Goven#ent 78uit%
1)8 Su%si#y to Re+iona O$$i0es:Sta$$ *ureaus
872
Su%si#y to Re+iona O$$i0es:Sta$$ *ureaus
1)9 Su%si#y to O.eratin+ Units
873
Su%si#y to O.eratin+ Units
150 Gain or /oss Due to Dor&ant A00ounts
684
-rior @earsA A#?ust&ents
RE#ENUE*INCOME
!ENERA INCOME
201 Su%si#y In0o&e $ro& Nationa Go4ern&ent 651
Su%si#y In0o&e $ro& Nationa
Go4ern&ent
202 Su%si#y $ro& Centra O$$i0e 653
Su%si#y $ro& Centra O$$i0e
20) Su%si#y $ro& Re+iona O$$i0e:Sta$$ *ureau 654
Su%si#y $ro& Re+iona O$$i0e:Sta$$ *ureau
205 Su%si#y $ro& Other /GUs 656
Su%si#y $ro& Other /GUs
201
202
Su%si#y $ro& Other Fun#s
Su%si#y $ro& S.e0ia A00ounts
657
657
'ubsi)% 4o# Othe -un)s
'ubsi)% 4o# Othe -un)s
211 In0o&e $ro& Go4ern&ent Ser4i0es 620
621
622
628
3ass.ot an) Visa -ees
3ocessin, -ees
'e#ina -ees
Othe 'evice "nco#e
212 In0o&e $ro& Go4ern&ent *usiness
O.erations
648 Othe &usiness "nco#e o
/..o.iate &usiness "nco#e /ccount
21) Saes Re4enue 643
Saes Re4enue
221 Rent In0o&e 642
Rent In0o&e
222 Insuran0e In0o&e 663
Insuran0e In0o&e
22) Di4i#en# In0o&e 661 Di4i#en# In0o&e
225 Interest In0o&e 664 Interest In0o&e
221 Gain on Sae o$ Se0urities 683 Gain0Loss on 'ale o4 'ecuities
222 Gain on Sae o$ Assets 682 Gain0Loss on 'ale o4 +is.ose) /ssets
223 Sae o$ Con$is0ate# Goo#s an# -ro.erties 666 'ale o4 Con4iscate)0/ban)one)0'ei5e)
Goo)s an) 3o.eties
10
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
228 Forei+n E70han+e 'FOREB( Gain 681 Gain0Loss on -oei,n 76chan,e @-OR7AB
2)9 "is0eaneous O.eratin+ an# Ser4i0e
In0o&e
628
648
Othe 'evice "nco#e
Othe &usiness "nco#e
251 Fines an# -enaties - Go4ern&ent
Ser4i0es an# *usiness O.erations
62!
64!
67!
-ines an) 3enalties - 'evice "nco#e
-ines an) 3enalties - &usiness "nco#e
Othe -ines an) 3enalties
211 In0o&e $ro& Grants an# Donations 662 In0o&e $ro& Grants an# Donations
SPECI+IC INCOME
Tax Revenue
301 561
In0o&e Ta7 - In#i4i#uas
302 562
In0o&e Ta7 - -artnershi.s
30) 563
In0o&e Ta7 - Cor.orations
311 588
Rea -ro.erty Ta7
312 587
-ro.erty Trans$er Ta7
31) 5!1
S.e0ia E#u0ation Ta7
315 5!0
S.e0ia Assess&ent Ta7
311 58!
Rea -ro.erty Ta7 on I#e /an#s
312 565
Sto0, Trans$er Ta7
313 552
Ca.ita Gains Ta7
318 554
Donors Ta7
319 Estate Ta7 555
Estate Ta7
Taxes on !oods and Services
321
E70ise Ta7es on Arti0es
556 E70ise Ta7 on Arti0es
322
Vaue A##e# Ta7
567
568
Value Added Tax
Value /))e) $a6 - 76.an)e)
32)
*usiness Ta7es an# /i0enses
551
578
582
5!8
&usiness $a6 @?ational $a6B
Othe ?ational $a6es
&usiness $a6 @Local $a6B
Othe Local $a6es
325
Fran0hise Ta7
558
584
-anchise $a6 @?ational $a6B
-anchise $a6 @Local $a6B
321
-ro$essiona Ta7
564 -ro$essiona Ta7
322
O00u.ation Ta7
585 O00u.ation Ta7
323
-rintin+ an# -u%i0ation Ta7
586 -rintin+ an# -u%i0ation Ta7
3)1
"is0eaneous Ta7es on Goo#s an#
Ser4i0es
578
5!8
Othe ?ational $a6es
Othe Local $a6es
11
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
Taxes on International Trade and
Transactions
3)2
I&.ort Duties
560 I&.ort Duties
Other Taxes
351
Do0u&entary Sta&. Ta7
553 Do0u&entary Sta&. Ta7
352
Co&&unity Ta7
583 Co&&unity Ta7
35)
S0ien0e Sta&. Ta7
553 +ocu#enta% 'ta#. $a6
351
;ei+hts an# "easure
601 -ees on =ei,hts an) *easues
352
Share $ro& Interna Re4enue Coe0tions
665 "ntenal Revenue /llot#ent
353
Share $ro& To%a00o E70ise Ta7
671 Share $ro& To%a00o E70ise Ta7
358
Share $ro& E0ono&i0 Cones
667 Share $ro& E0ono&i0 Cones
359
Share $ro& E7.an#e# Vaue A##e# Ta7
'EVAT(
668 Share $ro& E7.an#e# Vaue A##e# Ta7
'EVAT(
310
Share $ro& Nationa ;eath
66! Share $ro& Nationa ;eath
311
A&use&ent Ta7
581 A&use&ent Ta7
312
San# an# Gra4e Ta7
5!3 $a6 on 'an)2 Gavel an) Othe Cua%
3o)ucts
31)
Ta7 on Dei4ery Tru0,s an# Vans
5!2 Ta7 on Dei4ery Tru0,s an# Vans
315
Ta7 on Forest -ro#u0ts
566 Ta7 on Forest -ro#u0ts
311
I&&i+ration Ta7es
55! I&&i+ration Ta7
319
"is0eaneous - Other Ta7es
578
5!8
Othe ?ational $a6es
Othe Local $a6es
320
Fines an# -enaties - Ta7 Re4enue
57!
5!!
-ines an) 3enalties - ?ational $a6es
-ines an) 3enalties - Local $a6es
Other Speci,ic Inco-e
321
Re+istration Fees
604
606
*oto Vehicles Uses Cha,e
Re,istation -ees
322
Tuition:A$$iiation Fees
611
644
/44iliation -ees
$uition -ees
12
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
32)
Hos.ita Fees
631 Hos.ita Fees
325 "e#i0a! Denta an# /a%oratory Fees 61! "e#i0a! Denta an# /a%oratory Fees
321
/i%rary Fees
618 /i%rary Fees
322
Atheti0 an# Cutura Fees
612 Atheti0 an# Cutura Fees
323
Co&.rehensi4e E7a&ination Fees
614 Co&.rehensi4e E7a&ination Fees
328
Trans0ri.t o$ Re0or#s Fees
624 Trans0ri.t o$ Re0or#s Fees
329
Di.o&a an# Gra#uation Fees
615 Di.o&a an# Gra#uation Fees
330
Ins.e0tion Fees
617 Ins.e0tion Fees
331
-er&it Fees
605 -er&it Fees
332
Gar%a+e Fees
616 Gar%a+e Fees
33)
Cearan0e:Certi$i0ation Fees
613 Cearan0e an# Certi$i0ation Fees
335
Fran0hisin+:/i0ensin+ Fees
603 Fran0hisin+ an# /i0ensin+ Fees
331
Fishery Rentas! Fees an# Char+es
602 -ishe% Rental -ees
332
-rintin+ an# -u%i0ation In0o&e
641 -rintin+ an# -u%i0ation In0o&e
333
In0o&e $ro& Canteen O.erations
632 In0o&e $ro& Canteen O.erations
338
In0o&e $ro& Dor&itory O.erations
635 In0o&e $ro& Dor&itory O.erations
339
Re0ei.ts $ro& /ease o$ -ro.erties
642 Rent "nco#e
380
Re0ei.ts $ro& Co&&uni0ation Fa0iities
634 "nco#e 4o# Co##unication -acilities
381
Re0ei.ts $ro& ;ater6or,s Syste&s
63! "nco#e 4o# =ate>o(s '%ste#s
382
Re0ei.ts $ro& Trans.ortation Syste&s
638 "nco#e 4o# $ans.otation '%ste#s
38)
Re0ei.ts $ro& "ar,ets
636 "nco#e 4o# *a(ets
385
Re0ei.ts $ro& Sau+hterhouses
637 "nco#e 4o# 'lau,htehouses
381
Re0ei.ts $ro& Ce&eteries
633 "nco#e 4o# Ce#ete% O.eations
382
To Fees
623 $oll an) $e#inal -ees
13
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
383
/an#in+ an# -ar,in+ Fees
640 /an#in+ an# -ar,in+ Fees
388
Other In0o&e $ro& S0hoo Ser4i0es
628 Othe 'evice "nco#e
389
Other In0o&e $ro& S0hoo *usiness
O.erations
648 Othe &usiness "nco#e
390
Other In0o&e $ro& Hos.ita Ser4i0es
628 Othe 'evice "nco#e
391
Other In0o&e $ro& Hos.ita *usiness
O.erations
648 Othe &usiness "nco#e
392
Other S.e0i$i0 In0o&e o$ /GUs
5!8
608
Othe Local $a6es
Othe 3e#its an) Licenses
399
Fines an# -enaties - Other S.e0i$i0 In0o&e
60!
62!
64!
67!
-ines an) 3enalties - 3e#its an) Licenses
-ines an) 3enalties - 'evice "nco#e
-ines an) 3enalties - &usiness "nco#e
Othe -ines an) 3enalties
E.PENSES

PERSONA SER#ICES
801 Saaries an# ;a+es - Re+uar -ay 701
702
'alaies an) =a,es - Re,ula
'alaies an) =a,es - *ilita%0Uni4o#e)
802 Saaries an# ;a+es - -art Ti&e -ay 703
704
'alaies an) =a,es - 3at-ti#e
'alaies an) =a,es - 'ubstitute
80) Saaries an# ;a+es - Casua:Contra0tua 705
706
707
'alaies an) =a,es - Casual
'alaies an) =a,es - Contactual
'alaies an) =a,es - 7#e,enc%
805
-ersonne E0ono&i0 Reie$ Ao6an0e
'-ERA(
711 -ersonne E0ono&i0 Reie$ Ao6an0e
'-ERA(
801 A##itiona Co&.ensation 'ADCO"( 712 A##itiona Co&.ensation 'ADCO"(
802 Re.resentation Ao6an0e 'RA( 713 Re.resentation Ao6an0e 'RA(
803 Trans.ortation Ao6an0e 'TA( 714 Trans.ortation Ao6an0e 'TA(
808 Cothin+ Ao6an0e 715 Clothin,0Uni4o# /llo>ance
809 Honoraria 720 Honoraria
810 Ha=ar# -ay 721 Ha=ar# -ay
811
812
O4erti&e an# Ni+ht -ay
Hoi#ay -ay
723
723
Oveti#e an) ?i,ht 3a%
Oveti#e an) ?i,ht 3a%
81) Christ&as *onus 725 :ea 7n) &onus
815 Cash Gi$t 724 Cash Gi$t
811 -ro#u0ti4ity In0enti4e *ene$its 717 3o)uctivit% "ncentive /llo>ance
812 Other *onuses an# Ao6an0es 718
71!
Oveseas /llo>ance
Other *onuses an# Ao6an0es
813 /i$e an# Retire&ent Insuran0e
Contri%utions
731 /i$e an# Retire&ent Insuran0e Contri%utions
818 -AG-I*IG Contri%utions 732 -AG-I*IG Contri%utions
819 -HI/HEA/TH Contri%utions 733 -HI/HEA/TH Contri%utions
820 ECC Contri%utions 734 ECC Contri%utions
1+
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
821 -ension an# Retire&ent *ene$its 738
73!
740
741
3ension &ene4its - Civilian
3ension &ene4its - *ilita%0Uni4o#e)
Retie#ent &ene4its - Civilian
Retie#ent &ene4its - *ilita%0Uni4o#e)
822 Ter&ina /ea4e *ene$its 742 Ter&ina /ea4e *ene$its
82) Heath ;or,ers *ene$its 743 Heath ;or,ers *ene$its
825 Su%sisten0e an# Duarters Ao6an0es 716 'ubsistence2 Laun)% an) Cuates
/llo>ances
821 /on+e4ity -ay 722 /on+e4ity -ay
8)0 Other -ersonne *ene$its 74! Other -ersonne *ene$its
MAINTENANCE AN) OT'ER OPERATIN!
E.PENSES
8)1 Tra4ein+ E7.enses - /o0a 751 Tra4ein+ E7.enses - /o0a
8)2 Tra4ein+ E7.enses - Forei+n 752 Tra4ein+ E7.enses - Forei+n
8)) Trainin+ an# Se&inar E7.enses 753
754
$ainin, 76.enses
'cholashi. 76.enses
8)5 ;ater 766 =ate 76.enses
8)1 Ee0tri0ity 767 7lecticit% 76.enses
8)2 Coo,in+ Gas 768 Coo(in, Gas 76.enses
8)3 Tee.hone:Tee+ra.h an# Internet 772
773
774
775
$ele.hone 76.enses - Lan)line
$ele.hone 76.enses - *obile
"ntenet 76.enses
Cable2 'atellite2 $ele,a.h an) Ra)io
76.enses
8)8 -osta+e an# Dei4eries 771
784
-osta+e an# Dei4eries
$ans.otation an) +elive% 76.enses
8)9 Su%s0ri.tion E7.enses 786 Su%s0ri.tion E7.enses
850 A#4ertisin+ E7.enses 780 A#4ertisin+ E7.enses
851 Rent E7.enses 782 Rent E7.enses
852 Insuran0e E7.enses 8!3 Insuran0e E7.enses
85) Fi#eity *on# -re&iu& 8!2 Fi#eity *on# -re&iu&
855 Sur4ey E7.enses 787 Sur4ey E7.enses
851 Stora+e E7.enses 785 Stora+e E7.enses
852 Cooo+i0a:Ani&a "aintenan0e E7.enses 757 /ni#al01oolo,ical 'u..lies 76.enses
853 -rintin+ an# *in#in+ E7.enses 781 -rintin+ an# *in#in+ E7.enses
858 A00ounta%e For&s E7.enses 756 A00ounta%e For&s E7.enses
859 O$$i0e Su..ies E7.enses 755
763
764
765
O$$i0e Su..ies E7.enses
$e6tboo(s an) "nstuctional *ateials
76.enses
*ilita% an) 3olice 'u..lies 76.enses
Othe 'u..lies 76.enses
810 "e#i0a! Denta an# /a%oratory Su..ies
E7.enses
75!
760
+u,s an) *e)icines 76.enses
"e#i0a! Denta an# /a%oratory Su..ies
E7.enses
811 Foo#:Non-$oo# E7.enses 758
765
-oo) 'u..lies 76.enses
Othe 'u..lies 76.enses
1,
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
812 Gasoine! Oi an# /u%ri0ants E7.enses 761 Gasoine! Oi an# /u%ri0ants E7.enses
81) A+ri0utura Su..ies E7.enses 762 A+ri0utura Su..ies E7.enses
815 /e+a Ser4i0es 7!1 /e+a Ser4i0es
811 Au#itin+ Ser4i0es 7!2 Au#itin+ Ser4i0es
812 Consutan0y Ser4i0es 7!3 Consutan0y Ser4i0es
813 Genera Ser4i0es 7!5 Genera Ser4i0es
818 Se0urity an# Eanitoria Ser4i0es 7!4
7!6
7!7
7nvion#ent0'anita% 'evices
Danitoial 'evices
'ecuit% 'evices
819 Ta7es! Duties an# /i0enses 8!1 Ta7es! Duties an# /i0enses
820 Ta7 Cre#it Su%si#y !57 Loss 4o# $a6 76e#.tions
821 Ta7 E7e&.tion E7.enses !57 Loss 4o# $a6 76e#.tions
822 -u%i0 In$rastru0ture Re.airs an#
"aintenan0e
851
852
853
855
856
857
860
803
804
805
Re.ais an) *aintenance - Roa)s2
9i,h>a%s an) &i),es
Re.ais an) *aintenance - 3a(s2 3la5as
an) *onu#ents
Re.ais an) *aintenance - 3ots2
Li,hthouses an) 9abos
Re.ais an) *aintenance - "i,ation2
Canals an) Lateals
Re.ais an) *aintenance - -loo) Contols
Re.ais an) *aintenance - =ate>a%s2
/8ue)ucts2 'ea>alls2 Rive =alls an)
Othes
Re.ais an) *aintenance - Othe 3ublic
"n4astuctues
Re.ais an) *aintenance - Run>a%s0
$a6i>a%s
Re.ais an) *aintenance - Rail>a%s
Re.ais an) *aintenance - 7lecti4ication2
3o>e an) 7ne,% 'tuctues
82) Re$orestation -ro?e0t "aintenan0e 861
862
Re.ais an) *aintenance -
Re4oestation - U.lan)
Re.ais an) *aintenance -
Re4oestation - *ashlan)0'>a#.lan)
825 *ui#in+s "aintenan0e 811 Re.ais an) *aintenance - O44ice &uil)in,s
821 S0hoo *ui#in+s "aintenan0e 812 Re.ais an) *aintenance - 'chool
&uil)in,s
822 "ar,ets an# Sau+hterhouses "aintenan0e 814 Re.ais an) *aintenance - *a(ets an)
'lau,htehouses
823 Hos.itas an# Heath Centers "aintenan0e 813 Re.ais an) *aintenance - 9os.itals an)
9ealth Centes
828 Other Stru0tures "aintenan0e 815 Re.ais an) *aintenance - Othe 'tuctues
829 In#ustria "a0hineries "aintenan0e 826 Re.ais an) *aintenance - *achineies
830 Other "a0hineries "aintenan0e 840 Re.ais an) *aintenance - Othe
*achineies an) 78ui.#ent
1-
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
831 Fire$i+htin+ E<ui.&ent an# A00essories
"aintenan0e
831 Re.ais an) *aintenance - -ie4i,htin,
78ui.#ent an) /ccessoies
832 Constru0tion an# Hea4y E<ui.&ent
"aintenan0e
830 Re.ais an) *aintenance - Constuction
an) 9eav% 78ui.#ent
835 Te0hni0a an# S0ienti$i0 E<ui.&ent
"aintenan0e
836 Re.ais an) *aintenance -$echnical an)
'cienti4ic 78ui.#ent
831 IT E<ui.&ent "aintenan0e 823 Re.ais an) *aintenance - "$ 78ui.#ent
an) 'o4t>ae
832 Tee+ra.h! Tee.hone! Ca%e! TV an# Ra#io
E<ui.&ent "aintenan0e
82! Re.ais an) *aintenance - Co##unication
78ui.#ent
833 Artesian ;es! Reser4oirs! -u&.in+
Stations an# Con#uits "aintenan0e
854 Re.ais an) *aintenance - /tesian =ells2
Resevois2 3u#.in, 'tations an)
Con)uits
838 "otor Vehi0es "aintenan0e 841 Re.ais an) *aintenance - *oto Vehicles
839 ;ater0ra$ts "aintenan0e 844 Re.ais an) *aintenance - =ateca4ts
880 Trains "aintenan0e 842 Re.ais an) *aintenance - $ains
881 Air0ra$ts:Air0ra$t Groun# E<ui.&ent
"aintenan0e
828
843
Re.ais an) *aintenance - /i.ot
78ui.#ent
Re.ais an) *aintenance - /ica4ts an)
/ica4t Goun) 78ui.#ent
882 O$$i0e E<ui.&ent "aintenan0e 821 Re.ais an) *aintenance - O44ice
78ui.#ent
88) Other E<ui.&ent "aintenan0e 827
832
833
835
840
848
850
Re.ais an) *aintenance - /,icultual2
-ishe% an) -oest% 78ui.#ent
Re.ais an) *aintenance - 9os.ital
78ui.#ent
Re.ais an) *aintenance - *e)ical2 +ental
an) Laboato% 78ui.#ent
Re.ais an) *aintenance - '.ots
78ui.#ent
Re.ais an) *aintenance - Othe
*achineies an) 78ui.#ent
Re.ais an) *aintenance - Othe
$ans.otation 78ui.#ent
Re.ais an) *aintenance - Othe 3o.et%2
3lant an) 78ui.#ent
885 Furniture an# Fi7tures "aintenan0e 822 Re.ais an) *aintenance - -unitue an)
-i6tues
881 Or#nan0e "aintenan0e 834 Re.ais an) *aintenance - *ilita% an)
3olice 78ui.#ent
882 Other Re.airs an# "aintenan0e 802
818
81!
820
Re.ais an) *aintenance - Lan)
"#.ove#ents
Re.ais an) *aintenance - Leasehol)
"#.ove#ents2 Lan)
Re.ais an) *aintenance - Leasehol)
"#.ove#ents2 &uil)in,s
Re.ais an) *aintenance - Othe Leasehol)
"#.ove#ents
1!
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
850
!6!
Re.ais an) *aintenance - Othe 3o.et%2
3lant an) 78ui.#ent
Othe *aintenance an) O.eatin,
76.enses
883 A6ar#s an# In#e&nities 77! A6ar#s an# In#e&nities
888 Re6ar#s an# Other Cai&s 788 Re6ar#s an# Other Cai&s
889 Grants an# Donations 878 +onations
890 Re.resentation E7.enses 783 Re.resentation E7.enses
891
E7traor#inary an# "is0eaneous E7.enses 883
884
76tao)ina% 76.enses
*iscellaneous 76.enses
892 Con$i#entia an# Intei+en0e E7.enses 881
882
Con4i)ential 76.enses
"ntelli,ence 76.enses
89) Anti-insur+en0y:Contin+en0y E7.enses 881
882
Con4i)ential 76.enses
"ntelli,ence 76.enses
895 Su%si#y to Nationa Go4ern&ent A+en0ies 871 Su%si#y to Nationa Go4ern&ent A+en0ies
891 Su%si#y to /o0a Go4ern&ent Units 874 Su%si#y to /o0a Go4ern&ent Units
892 Su%si#y to Go4ern&ent Cor.orations 875 'ubsi)% to Goven#ent-O>ne) an)0o
Contolle) Co.oations
893
898
Su%si#y to Other Fun#s
Su%si#y to S.e0ia Fun#s
877
877
'ubsi)% to Othe -un)s
'ubsi)% to Othe -un)s
901 "e&%ershi. Dues to Internationa
Institutions
778 *e#beshi. +ues an) Contibutions to
O,ani5ations
902 De.re0iation - /an# I&.ro4e&ents !02 De.re0iation - /an# I&.ro4e&ents
90) De.re0iation - /easeho# I&.ro4e&ents !18
!1!
!20
+e.eciation - Leasehol) "#.ove#ents2
Lan)
+e.eciation - Leasehol) "#.ove#ents2
&uil)in,s
+e.eciation - Othe Leasehol)
"#.ove#ents
905 De.re0iation - *ui#in+s !11
!15
+e.eciation - O44ice &uil)in,s
+e.eciation - Othe 'tuctues
901 De.re0iation - S0hoo *ui#in+s !12 De.re0iation - S0hoo *ui#in+s
902 De.re0iation - "ar,ets an#
Sau+hterhouses
!14 De.re0iation - "ar,ets an# Sau+hterhouses
903 De.re0iation - Hos.itas an# Heath
Centers
!13 De.re0iation - Hos.itas an# Heath Centers
908 De.re0iation - Other Stru0tures !15 De.re0iation - Other Stru0tures
909 De.re0iation - In#ustria "a0hineries !26 +e.eciation - *achineies
910 De.re0iation - Other "a0hineries !40 +e.eciation - Othe *achineies an)
78ui.#ent
911 De.re0iation - Fire$i+htin+ E<ui.&ent an#
A00essories
!31 De.re0iation - Fire$i+htin+ E<ui.&ent an#
A00essories
912 De.re0iation - Constru0tion an# Hea4y
E<ui.&ent
!30 De.re0iation - Constru0tion an# Hea4y
E<ui.&ent
915 De.re0iation - Te0hni0a an# S0ienti$i0
E<ui.&ent
!36 De.re0iation - Te0hni0a an# S0ienti$i0
E<ui.&ent
911 De.re0iation - IT E<ui.&ent !23 De.re0iation - IT E<ui.&ent
912 De.re0iation - Tee+ra.h! Tee.hone! !2! +e.eciation - Co##unication 78ui.#ent
18
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title
Conversion Table 1
NGAS CHART OF ACCOUNTS REVISED NGAS CHART OF ACCOUNTS
(per COA Circular No. 2002-002 (per COA Circular No. 2003-001
dated June 18, 2002 dated June 1!, 2003
Account
Code
Account Title
Account
Code
Ca%e! TV an# Ra#io E<ui.&ent
913 De.re0iation - Artesian ;es! Reser4oirs!
-u&.in+ Stations an# Con#uits
918 De.re0iation - "otor Vehi0es !41 De.re0iation - "otor Vehi0es
919 De.re0iation - ;ater0ra$ts !44 De.re0iation - ;ater0ra$ts
920 De.re0iation - Trains !42 De.re0iation - Trains
921 De.re0iation - Air0ra$ts:Air0ra$t Groun#
E<ui.&ent
!28
!43
+e.eciation - /i.ot 78ui.#ent
+e.eciation - /ica4ts an) /ica4t
Goun) 78ui.#ent
922 De.re0iation - O$$i0e E<ui.&ent !21 De.re0iation - O$$i0e E<ui.&ent
92) De.re0iation - Other E<ui.&ent !27
!32
!33
!35
!48
+e.eciation - /,icultual2 -ishe% an)
-oest% 78ui.#ent
+e.eciation - 9os.ital 78ui.#ent
+e.eciation - *e)ical2 +ental an)
Laboato% 78ui.#ent
+e.eciation - '.ots 78ui.#ent
+e.eciation - Othe $ans.otation
78ui.#ent
925 De.re0iation - Furniture an# Fi7tures !22 De.re0iation - Furniture an# Fi7tures
921 De.re0iation - Or#nan0e !34 +e.eciation - *ilita% an) 3olice
78ui.#ent
922 De.re0iation - *oo,s !24 +e.eciation - Liba% &oo(s
923 De.re0iation - Other -ro.erty! -ant an#
E<ui.&ent
!50 De.re0iation - Other -ro.erty! -ant an#
E<ui.&ent
928 O%soes0en0e - IT So$t6are !51 O%soes0en0e - IT So$t6are
929 *a# De%ts E7.ense !01 *a# De%ts E7.ense
9)3 Dis0ount on Rea -ro.erty Ta7 !54 Dis0ount on Rea -ro.erty Ta7
9)8 Dis0ount on S.e0ia E#u0ation Ta7 !55 Dis0ount on S.e0ia E#u0ation Ta7
953 /oss on Sae o$ Assets 682 Gain0Loss on 'ale o4 +is.ose) /ssets
958 /oss o$ Assets !61 /oss o$ Assets
910 Other E7.enses !6! Othe *aintenance an) O.eatin,
76.enses
+INANCIA E.PENSES
911 *an, Char+es !71 *an, Char+es
912 Interests E7.enses !75 Interests E7.enses
91) Co&&it&ent Char+es !72 Co##it#ent -ees
915 Do0u&entary Sta&.s E7.enses !74 Do0u&entary Sta&.s E7.enses
911 Other Finan0ia Char+es !7! Other Finan0ia Char+es
912 Forei+n E70han+e 'FOREB( /oss 681 Gain0Loss on -oei,n 76chan,e @-OR7AB
913 De%t Ser4i0e Su%si#y to GOCCs !73 De%t Ser4i0e Su%si#y to GOCCs
918 /oss on Guaranty !62 /oss on Guaranty
1.
Annex A
"A#$%& Circular 'etter No. 2003-002
(ate ) Au*ust 1, 2003
Account Title