Professional Documents
Culture Documents
Revised Chart of Accounts - 2014
Revised Chart of Accounts - 2014
Acct Code
Account Title
Acct Code
ASSETS
1 00 00 000 00
Current Assets
102
103
104
106
Cash
1 01 00 000 00
Cash on Hand
1 01 01 000 00
1 01 01 010 00
Deleted
1 01 01 020 00
1 99 01 020 00
1 01 04 040 00
108 **
1 01 04 050 00
1 01 04 060 00
1 01 02 000 00
1 01 02 010 00
1 01 02 020 00
1 01 02 020 01
1 01 02 020 02
1 01 02 020 03
1 01 02 020 04
1 01 02 020 05
1 01 02 020 06
1 01 02 020 07
1 01 02 020 08
1 01 02 020 09
1 01 02 020 10
1 01 02 020 11
1 01 02 020 12
1 01 02 020 13
1 01 02 020 14
1 01 02 020 15
1 01 02 020 16
1 01 02 020 17
1 01 02 020 18
1 01 02 020 19
111
1 01 02 020 20
1 01 02 020 21
1 01 02 020 22
1 01 02 020 23
1 01 02 020 24
1 01 02 020 25
1 01 02 020 26
1 01 02 020 27
1 01 02 020 28
1 01 02 020 29
1 01 02 020 30
1 01 02 020 31
1 01 02 020 32
1 01 02 020 33
1 01 02 020 34
1 01 02 020 35
1 01 02 020 36
1 01 02 020 37
1 01 02 020 38
1 01 02 020 39
1 01 02 030 00
1 01 02 030 01
1 01 02 030 02
112
1 01 02 030 03
1 01 02 030 04
1 01 02 030 05
1 01 02 030 06
1 01 02 030 07
1 01 02 040 00
1 01 02 040 01
113
1 01 02 040 02
1 01 02 040 03
1 01 02 040 04
1 01 02 040 05
1 01 03 000 00
1 01 03 010 00
115
1 01 03 020 00
1 01 03 030 00
1 01 03 030 01
116
1 01 03 030 02
1 01 03 030 03
1 01 03 030 04
1 01 03 040 00
1 01 03 040 01
117
1 01 03 040 02
1 01 03 040 03
1 01 03 040 04
1 01 05 000 00
1 01 05 010 00
1 02 00 000 00
1 02 01 000 00
1020101000
1 02 01 020 00
1020103000
1 02 01 040 00
1020200000
1 02 02 010 00
1 02 02 011 00
1 02 02 020 00
1 02 02 021 00
1 02 02 030 00
1 02 02 031 00
1 02 02 040 00
1 02 02 041 00
1 02 03 000 00
1 02 03 010 00
1 02 03 020 00
1 02 03 990 00
1 02 04 000 00
1 02 04 010 00
1 02 04 011 00
1 02 05 000 00
1 02 05 010 00
1 02 05 011 00
1 02 06 000 00
1 02 06 010 00
1 02 06 011 00
Receivables
Receivable Accounts
121
Accounts Receivable
301 Allowance for Doubtful Accounts
122
Notes Receivable
1 02 07 000 00
1 02 07 010 00
1 03 00 000 00
1 03 01 000 00
1 03 01 010 00
1 03 01 011 00
1 03 01 020 00
1 03 01 021 00
123
124
1 03 05 020 00
1030103000
1 03 01 031 00
125
1 03 01 040 00
1 03 01 041 00
126 *
127 *
128 *
129
1 03 01 050 00
1 03 01 051 00
1 03 01 060 00
1 03 01 990 00
1 03 01 991 00
130 *
1 03 03 000 00
1 01 04 000 00
1 01 04 010 00
1 01 04 020 00
136
1 01 04 030 00
1 03 03 010 00
137
1 03 03 020 00
138
1 03 03 030 00
139
1 03 05 030 00
131 **
1 03 03 040 00
141
142 **
1 03 04 000 00
1 03 04 010 00
1 03 04 020 00
1 03 04 030 00
143
144 *
1 03 04 040 00
Deleted
Other Receivables
1 03 05 000 00
146
Receivables - Disallowances/Charges
1 03 05 010 00
148
1 99 01 040 00
149
Other Receivables
1 03 05 990 00
1 03 05 991 00
Inventories
1 04 00 000 00
Materials
151
152
153
154
Merchandise Inventory
1 04 03 000 00
1 04 03 010 00
1 04 03 020 00
1 04 03 030 00
1 04 01 000 00
1 04 00 010 00
1 04 00 010 01
1 04 00 010 02
1 04 00 010 03
1 04 00 010 04
1 04 00 010 05
1 04 00 010 99
1 04 02 000 00
1 04 02 010 00
1 04 02 020 00
1 04 02 030 00
1 04 02 040 00
1 04 02 050 00
1 04 02 060 00
1 04 02 070 00
1 04 02 080 00
1 04 02 090 00
1 04 02 990 00
Supplies
155
1 04 04 000 00
1 04 04 010 00
156
1 04 04 020 00
1 04 04 030 00
157
1 04 04 040 00
158
159
1 04 04 050 00
1 04 04 060 00
160
1 04 04 070 00
161
1 04 04 080 00
162
1 04 04 090 00
163
1 04 04 100 00
164
1 04 04 110 00
165
1 04 04 990 00
1 99 99 000 00
1 99 99 010 00
1 99 99 011 00
1 99 99 020 00
166 **
1 99 99 021 00
1 99 99 030 00
1 99 99 031 00
1 99 99 040 00
1 99 99 041 00
1 99 99 050 00
1 99 99 051 00
167 *
168
1 04 04 990 00
1 04 04 120 00
1 04 04 130 00
1 07 00 000 00
169 **
Livestock Inventory
170 **
176 **
177
178
179
180
181
182 *
185
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Deposit on Letters of Credit
Advances to Contractors
Deferred Charges
Other Prepaid Expenses
1 99 02 000 00
1 99 02 020 00
1 99 02 050 00
1 99 02 030 00
1 99 02 040 00
1 99 03 010 00
1 99 02 010 00
1 99 02 990 00
1 99 03 000 00
186
189 *
Guaranty Deposits
Other Current Assets
Investment
1 99 03 020 00
1 99 03 990 00
Investment in Securities
191 *
192 *
193 *
197 *
1 05 01 010 00
1 05 01 011 00
1 05 01 020 00
1 05 01 021 00
1 05 01 022 00
Sinking Fund
198 *
Sinking Fund
Property, Plant and Equipment
1 06 00 000 00
201
Land
1 06 01 000 00
1 06 01 010 00
1 06 02 000 00
1 06 02 010 00
1 06 02 011 00
202
Land Improvements
302 Accumulated Depreciation - Land Improvements
1 06 02 012 00
1 06 02 020 00
1 06 02 021 00
1 06 02 990 00
1 06 02 991 00
1 06 02 992 00
203
Runways/Taxiways
303 Accumulated Depreciation - Runways/Taxiways
1 06 03 080 00
1 06 03 081 00
1 06 03 082 00
204 *
Railways
304 Accumulated Depreciation - Railways
205
305
1 06 03 050 00
1 06 03 051 00
1 06 03 052 00
1 06 03 060 00
1 06 03 061 00
1 06 03 062 00
Buildings
211
Office Buildings
311 Accumulated Depreciation - Office Buildings
1 06 04 000 00
1 06 04 010 00
1 06 04 011 00
1 06 04 012 00
212
School Buildings
1 06 04 020 00
1 06 04 021 00
1 06 04 022 00
213
1 06 04 030 00
1 06 04 031 00
1 06 04 032 00
1 06 04 040 00
1 06 04 041 00
1 06 04 042 00
214 **
1 06 04 050 00
1 06 04 051 00
1 06 04 052 00
1 06 04 060 00
1 06 04 061 00
1 06 04 062 00
215
Other Structures
315 Accumulated Depreciation - Other Structures
1 06 04 990 00
1 06 04 991 00
1 06 04 992 00
Leasehold Improvements
Leasehold Improvements, Land
218
1 06 09 000 00
1 06 09 010 00
1 06 09 011 00
1 06 09 012 00
219
319
1 06 09 020 00
1 06 09 021 00
1 06 09 022 00
220
1 06 09 990 00
1 06 09 991 00
1 06 09 992 00
221
Office Equipment
321 Accumulated Depreciation - Office Equipment
1 06 05 020 00
1 06 05 021 00
1 06 05 022 00
222
1 06 07 010 00
1 06 07 011 00
1 06 07 012 00
1 06 05 030 00
1 06 05 031 00
223 **
1 06 05 032 00
1 08 01 020 00
1 08 01 021 00
224
Library Books
324 Accumulated Depreciation - Library Books
1 06 07 000 00
1 06 07 020 00
1 06 07 021 00
1 06 07 022 00
1 06 08 000 00
1 06 08 010 00
1 06 08 020 00
1 06 08 021 00
1 06 08 022 00
1 06 08 030 00
1 06 08 031 00
1 06 08 032 00
1 06 08 040 00
1 06 08 041 00
1 06 08 042 00
1 06 08 990 00
1 06 08 991 00
1 06 08 992 00
226
Machineries
326 Accumulated Depreciation - Machineries
1 06 05 000 00
1 06 05 010 00
1 06 05 011 00
1 06 05 012 00
227 **
1 06 05 040 00
1 06 05 041 00
1 06 05 042 00
1 06 05 050 00
1 06 05 051 00
1 06 05 052 00
228
Airport Equipment
328 Accumulated Depreciation - Airport Equipment
1 06 05 060 00
1 06 05 061 00
1 06 05 062 00
229
Communication Equipment
1 06 05 070 00
1 06 05 071 00
1 06 05 072 00
230
330
1 06 05 080 00
1 06 05 081 00
1 06 05 082 00
231
331
1 06 05 090 01
1 06 05 091 00
1 06 05 090 02
1 06 05 091 00
1 06 05 090 03
1 06 05 091 00
1 06 05 090 04
1 06 05 091 00
1 06 05 090 05
1 06 05 091 00
1 06 05 092 00
232 ***
Hospital Equipment
332 Accumulated Depreciation - Hospital Equipment
1 06 05 111 00
1 06 05 112 00
233 ***
333
234
1 06 05 110 00
1 06 05 100 00
1 06 05 101 00
1 06 05 102 00
1 06 05 120 00
1 06 05 121 00
1 06 05 122 00
235
Sports Equipment
335 Accumulated Depreciation - Sports Equipment
1 06 05 130 00
1 06 05 131 00
1 06 05 132 00
236
1 06 05 140 00
1 06 05 141 00
1 06 05 142 00
240
1 06 05 990 00
1 06 05 991 00
1 06 05 992 00
Transportation Equipment
241
Motor Vehicles
341 Accumulated Depreciation - Motor Vehicles
1 06 06 000 00
1 06 06 010 00
1 06 06 011 00
1 06 06 012 00
242
Trains
342 Accumulated Depreciation - Trains
1 06 06 020 00
1 06 06 021 00
1 06 06 022 00
243
343
1 06 06 030 00
1 06 06 031 00
1 06 06 032 00
244
Watercrafts
344 Accumulated Depreciation - Watercrafts
1 06 06 040 00
1 06 06 041 00
1 06 06 042 00
248
1 06 06 990 00
1 06 06 991 00
1 06 06 992 00
250
350
1 06 99 990 00
1 06 99 991 00
1 06 99 992 00
1 08 00 000 00
1 08 01 000 00
1 08 01 010 00
1 08 01 011 00
1 08 01 990 00
1 08 01 991 00
Public Infrastructures
251
1 06 03 000 00
1 06 03 010 00
1 06 03 011 00
1 06 03 012 00
252
1 06 03 090 00
1 06 03 091 00
1 06 03 092 00
253
1 06 03 070 00
1 06 03 071 00
1 06 03 072 00
254
1 06 03 040 00
1 06 03 041 00
1 06 03 042 00
255
1 06 03 030 00
1 06 03 031 00
1 06 03 032 00
256
Flood Controls
1 06 03 020 00
1 06 03 021 00
1 06 03 022 00
257 *
260
1 06 03 990 00
1 06 03 991 00
1 06 03 992 00
Reforestation Projects
261 *
Reforestation - Upland
262 *
Reforestation - Marshland/Swampland
Construction in Progress
1 06 10 000 00
264
1 06 10 010 00
1 06 10 030 00
266
267
268
269
270
271
272 *
273
274 *
275 *
1 06 10 020 00
1 06 10 040 00
1 06 10 050 00
1 06 11 000 00
1 06 11 010 00
1 06 11 011 00
1 06 11 012 00
1 06 11 990 00
1 06 11 991 00
1 06 11 992 00
281
1 06 99 000 00
Work/Other Animals
1 06 99 010 00
1 06 99 011 00
1 06 99 012 00
282
Breeding Stocks
1 07 01 010 00
1 07 01 011 00
283
1 06 11 020 00
1 06 11 021 00
1 06 11 022 00
1 99 00 000 00
1 99 01 000 00
1 99 01 010 00
1 99 01 030 00
Other Assets
284 *
290
Items in Transit
Other Assets
1 99 99 990 00
1 99 99 991 00
LIABILITIES
2 00 00 000 00
Current Liabilities
Payable Accounts
2 01 00 000 00
401
402
403
Accounts Payable
Notes Payable
Due to Officers and Employees
409
Interest Payable
2 01 01 000 00
2 01 01 010 00
2 01 01 040 00
2 01 01 020 00
2 01 01 030 00
2 01 01 050 00
2 01 01 060 00
2 01 01 070 00
2 01 01 080 00
2 01 02 000 00
2 01 02 010 00
2 02 00 000 00
2 02 01 000 00
411 *
412
Deleted
2 02 01 010 00
2 02 01 020 00
2 02 01 020 01
2 02 01 020 02
2 02 01 020 03
2 02 01 020 04
2 02 01 020 99
2 02 01 030 00
2 02 01 030 01
2 02 01 030 02
2 02 01 030 03
2 02 01 030 99
2 02 01 040 00
2 02 01 050 00
2 02 01 060 00
2 02 01 070 00
2 02 01 080 00
2 03 00 000 00
2 03 01 000 00
2 03 01 010 00
422 **
2 03 01 020 00
423
424 *
426 **
427 **
428 *
429 *
413 **
Due to GSIS
414 **
Due to PAG-IBIG
415
416
417
418
421
Due to PHILHEALTH
Due to Other NGAs
Due to Other GOCCs
Due to LGUs
2 03 01 030 00
2 03 01 040 00
Deleted
2 04 01 040 00
2 04 01 050 00
2 04 01 030 00
2 99 00 000 00
439 *
Other Payables
2 99 99 000 00
2 99 99 990 00
441 *
442
Mortgage Payable
Bonds Payable - Domestic
443
444
445
2 01 02 020 00
2 01 02 021 00
2 01 02 022 00
2 01 02 030 00
2 01 02 031 00
2 01 02 032 00
2 01 02 040 00
2 01 02 050 00
2 04 00 000 00
2 04 01 000 00
2 04 01 010 00
2 04 01 020 00
450 *
451 *
452 *
2 05 01 000 00
455
2 05 01 010 00
2 05 01 990 00
2 05 02 000 00
2 05 02 010 00
2 05 02 990 00
2 06 00 000 00
2 06 01 000 00
2 06 01 010 00
2 06 01 020 00
2 06 01 030 00
2 06 01 990 00
EQUITY
Government Equity
3 00 00 000 00
3 01 00 000 00
501
3 01 01 000 00
3 01 01 010 00
3 02 00 000 00
3 02 01 000 00
3 02 01 010 00
3 03 00 000 00
Government Equity
Intermediate Accounts
511 *
512
513
Deleted
514
Deleted
515
Deleted
3 03 01 000 00
3 03 01 010 00
3 04 00 000 00
3 04 01 000 00
3 04 01 010 00
INCOME
4 00 00 000 00
Tax Revenue
4 01 00 000 00
National taxes
551 **
552
Business Taxes
4 01 03 030 00
4 01 03 030 01
4 01 03 030 02
4 01 03 030 03
4 01 02 030 00
4 01 03 000 00
4 01 01 000 00
553
554
555
556 **
4 01 04 010 00
4 01 02 020 00
4 01 02 010 00
4 01 03 020 00
4 01 03 020 01
4 01 03 020 02
4 01 03 020 03
4 01 03 020 04
4 01 03 020 05
4 01 03 020 06
4 01 03 020 07
4 01 03 020 99
557 *
558 *
Final Taxes
Franchise Tax
559
560 **
Immigration Tax
Import Duties
4 01 01 030 00
4 01 01 040 00
4 01 03 010 00
4 01 03 010 01
4 01 03 010 02
4 01 03 010 03
4 01 03 010 04
4 01 03 010 05
4 01 03 010 06
4 01 03 010 07
4 01 03 010 08
4 01 03 010 09
4 01 03 010 10
4 01 03 010 11
4 01 03 010 12
4 01 03 010 13
4 01 03 010 14
4 01 03 010 15
4 01 03 010 16
4 01 03 010 17
4 01 03 010 18
4 01 03 010 19
4 01 03 010 20
4 01 03 010 21
561
4 01 03 010 99
4 01 01 010 00
4 01 01 010 01
562
4 01 01 010 02
563
564
4 01 01 010 03
4 01 01 020 00
4 01 02 000 00
565 *
566 *
567 *
568 *
578 *
579 *
581 *
582 *
583 *
584 *
585 *
586 *
587 *
588 *
589 *
590 *
591 *
599 *
593
592
598 **
4 01 03 040 00
4 01 03 050 00
4 01 04 990 00
4 01 04 990 01
4 01 04 990 02
4 01 05 000 00
4 01 05 010 00
4 01 05 020 00
4 01 05 030 00
4 01 05 040 00
4 02 00 000 00
4 02 01 000 00
4 01 04 000 00
601 *
602 *
603 **
604 **
4 02 01 060 00
4 01 04 020 00
4 01 04 020 01
4 01 04 020 02
4 01 04 020 03
4 02 01 010 00
4 02 01 010 01
605 **
Permit Fees
4 02 01 010 02
Registration Fees
4 02 01 010 99
4 02 01 020 00
606
4 02 01 030 00
4 02 01 030 01
4 02 01 030 02
4 02 01 030 03
4 02 01 030 04
608
609 *
611
612 *
613
Affiliation Fees
Athletic and Cultural Fees
Clearance and Certification Fees
4 02 02 020 00
4 02 01 040 00
4 02 01 040 01
4 02 01 040 02
4 02 01 040 03
614
615 *
616 *
617
4 02 01 040 04
4 02 02 030 00
4 02 01 100 00
4 02 01 110 00
4 02 01 110 01
4 02 01 110 02
4 02 01 110 99
618 *
Library Fees
619 *
620 **
621 **
Processing Fees
4 02 01 120 00
4 02 01 120 01
4 02 01 120 02
4 02 01 130 00
4 02 01 130 01
4 02 01 130 02
4 02 01 130 03
4 02 01 130 04
4 02 01 130 05
4 02 01 130 06
4 02 01 130 07
4 02 01 130 08
4 02 01 130 09
4 02 01 130 10
4 02 01 130 11
4 02 01 130 12
622
623
624 *
628
Seminar Fees
Toll and Terminal Fees
Transcript of Records Fees
Other Services Income
4 02 01 130 99
4 02 02 040 00
4 02 02 080 00
4 02 01 990 00
4 02 01 990 01
4 02 01 990 02
4 02 01 990 03
4 02 01 990 04
4 02 01 990 05
4 02 01 990 06
4 02 01 990 99
629
631 **
4 02 01 140 00
Business Income
4 02 02 000 00
4 02 02 170 00
4 02 02 170 01
Hospital Fees
4 02 02 170 02
4 02 02 170 03
4 02 02 170 04
4 02 02 170 05
4 02 02 170 06
4 02 02 170 07
4 02 02 170 08
4 02 02 170 09
4 02 02 170 10
4 02 02 170 11
4 02 02 170 99
4 02 02 180 00
4 02 02 190 00
4 02 02 200 00
4 02 02 210 00
4 02 02 220 00
632 *
633 *
634
4 02 02 060 00
635
4 02 02 130 00
4 02 02 140 00
638
4 02 02 070 00
639
4 02 02 090 00
4 02 02 100 00
636 *
637
4 02 02 110 00
640
641
642
643 **
4 02 02 120 00
4 02 02 150 00
4 02 02 050 00
4 02 02 160 00
4 02 02 160 01
4 02 02 160 02
4 02 02 160 03
4 02 02 160 04
4 02 02 160 05
4 02 02 160 06
4 02 02 160 07
4 02 02 160 08
4 02 02 160 99
4 02 02 161 00
644 **
Tuition Fees
4 02 02 010 00
4 02 02 010 01
4 02 02 010 02
4 02 02 010 03
648 **
4 02 02 010 99
4 02 02 990 00
4 02 02 990 01
4 02 02 990 02
4 02 02 990 03
4 02 02 990 99
649
4 02 02 230 00
Subsidy Income
4 03 00 000 00
4 03 01 000 00
651
4 03 01 010 00
652
4 03 01 020 00
653 *
654 *
655 *
656
657
661 *
4 03 01 030 00
4 03 01 050 00
4 04 00 000 00
4 04 01 000 00
662 **
663 *
664 *
665 *
Insurance Income
Interest Income
Internal Revenue Allotment
666 *
667 *
668 *
669 **
4 04 02 000 00
4 04 01 010 00
4 04 01 010 01
4 04 01 010 02
4 04 01 010 03
4 04 01 010 04
4 04 01 010 05
4 04 01 010 06
4 04 01 010 07
4 04 01 010 08
4 04 01 010 09
4 04 01 010 10
670
671 *
678 *
679 *
4 04 01 020 00
4 04 01 030 00
681 *
4 05 01 080 00
4 05 01 090 00
4 05 01 100 00
4 05 01 990 00
682 *
683 *
684 *
Deleted
4 06 00 000 00
4 06 01 000 00
4 06 01 010 00
EXPENSES
5 00 00 000 00
Personal Services
5 01 00 000 00
5 01 01 000 00
701 **
703 *
704 *
705 ***
706 ***
707 *
5 01 01 010 00
5 01 01 010 01
5 01 01 010 02
5 01 01 020 00
5 02 16 000 00
5 02 16 010 00
5 01 02 000 00
Other Compensation
5 01 02 010 00
711 **
712 *
713
714 **
5 01 02 010 01
5 01 02 010 02
Deleted
5 01 02 020 00
5 01 02 030 00
5 01 02 030 01
5 01 02 030 02
5 01 02 040 00
5 01 02 040 01
5 01 02 040 02
5 01 02 040 03
5 01 02 040 04
5 01 02 040 05
715 **
Clothing/Uniform Allowance
5 01 02 040 06
5 01 02 040 07
5 01 02 040 08
5 01 02 040 09
5 01 02 040 10
5 01 02 040 11
5 01 02 050 00
5 01 02 050 01
5 01 02 050 02
5 01 02 050 03
5 01 02 050 04
716 **
5 01 02 060 00
5 01 02 060 01
5 01 02 060 02
5 01 02 060 03
5 01 02 060 04
5 01 02 060 05
5 01 02 070 00
5 01 02 070 01
5 01 02 070 02
5 01 02 070 03
5 01 02 070 04
5 01 02 070 05
5 01 02 080 00
717 **
5 01 02 080 01
5 01 02 080 02
5 01 02 090 00
718 **
Overseas Allowance
5 01 02 090 01
5 01 02 090 02
5 01 02 990 00
5 01 02 990 01
5 01 02 990 02
5 01 02 990 03
5 01 02 990 04
5 01 02 990 05
5 01 02 990 06
5 01 02 990 07
5 01 02 990 08
5 01 02 990 09
5 01 02 990 10
5 01 02 990 11
5 01 02 990 12
5 01 02 990 13
5 01 02 990 14
719 **
5 01 02 990 15
5 01 02 990 16
5 01 02 990 17
5 01 02 990 18
5 01 02 990 19
5 01 02 990 20
5 01 02 990 21
5 01 02 990 22
5 01 02 990 23
5 01 02 990 24
5 01 02 990 25
5 01 02 990 26
5 01 02 990 27
5 01 02 990 28
5 01 02 990 29
5 01 02 990 30
5 01 02 990 31
5 01 02 990 32
5 01 02 990 33
5 01 02 100 00
5 01 02 100 01
5 01 02 100 02
720 **
Honoraria
5 01 02 100 03
5 01 02 100 04
5 01 02 100 05
5 01 02 110 00
5 01 02 110 01
5 01 02 110 02
5 01 02 110 03
721 **
Hazard Pay
5 01 02 110 04
5 01 02 110 05
5 01 02 110 06
5 01 02 110 07
5 01 02 110 08
5 01 02 110 09
5 01 02 120 00
5 01 02 120 01
5 01 02 120 02
722 **
Longevity Pay
5 01 02 120 03
5 01 02 120 04
5 01 02 120 05
723 **
724 **
725 **
5 01 02 130 00
5 01 02 130 01
Cash Gift
5 01 02 130 02
5 01 02 150 00
5 01 02 150 01
5 01 02 150 02
5 01 02 140 00
5 01 02 140 01
5 01 02 140 02
5 01 03 000 00
5 01 03 010 00
732 **
PAG-IBIG Contributions
5 01 03 020 00
5 01 03 020 01
733 **
PHILHEALTH Contributions
731
5 01 03 020 02
5 01 03 030 00
5 01 03 030 01
5 01 03 030 02
734 **
ECC Contributions
5 01 03 040 00
5 01 03 040 01
738
5 01 03 040 02
5 01 03 050 00
5 01 04 000 00
5 01 04 010 00
5 01 04 010 01
739
5 01 04 010 02
740
5 01 04 010 03
5 01 04 020 00
5 01 04 020 01
741
5 01 04 020 02
5 01 04 030 00
5 01 04 030 01
742 **
5 01 04 030 02
743 *
749 **
5 01 04 990 00
5 01 04 990 01
5 01 04 990 02
5 01 04 990 03
5 01 04 990 04
5 01 04 990 05
5 01 04 990 06
5 01 04 990 07
5 01 04 990 08
5 01 04 990 09
5 01 04 990 10
5 01 04 990 11
5 01 04 990 12
5 01 04 990 13
5 01 04 990 99
Maintenance and Other Operating Expenses
5 02 00 000 00
Travelling Expenses
5 02 01 000 00
5 02 01 010 00
5 02 01 020 00
5 02 02 000 00
Training Expenses
Scholarship Expenses
5 02 02 010 00
5 02 02 020 00
5 02 03 000 00
755
756
5 02 03 010 00
5 02 03 020 00
5 02 03 030 00
757
5 02 03 040 00
758
759
5 02 03 050 00
5 02 03 060 00
5 02 03 070 00
760
5 02 03 080 00
761
5 02 03 090 00
762
5 02 03 100 00
751
752
753
754
5 02 03 110 00
763 **
5 02 03 110 01
5 02 03 110 02
764
765
771
772
5 02 05 020 02
773
774
5 02 05 020 01
5 02 05 030 00
775
5 02 05 040 00
766
767
768 *
5 02 03 120 00
5 02 03 130 00
5 02 03 990 00
5 02 04 000 00
5 02 04 010 00
5 02 04 020 00
5 02 05 000 00
5 02 05 010 00
5 02 05 020 00
778
5 02 99 060 00
5 02 06 000 00
5 02 06 010 00
5 02 06 010 01
779
5 02 06 010 02
5 02 06 020 00
Advertising Expenses
780
Advertising Expenses
5 02 99 010 00
781
782
Rent Expenses
5 02 99 020 00
5 02 99 050 00
5 02 99 050 01
5 02 99 050 02
5 02 99 050 03
5 02 99 050 04
5 02 99 050 05
5 02 99 050 06
5 02 99 050 07
Representation Expenses
783
Representation Expenses
5 02 99 030 00
784
5 02 99 040 00
Storage Expenses
785
786
787
Storage Expenses
Subscriptions Expenses
Subscriptions Expenses
5 02 99 070 00
Survey Expenses
5 02 07 000 00
Survey Expenses
5 02 07 010 00
5 02 07 020 00
5 02 08 000 00
5 02 08 010 00
5 02 08 020 00
5 02 09 000 00
5 02 09 010 00
788
791
792
793
794
795
796
797
799
5 02 11 000 00
5 02 11 010 00
5 02 11 020 00
5 02 11 030 00
5 02 12 010 00
5 02 12 000 00
5 02 12 020 00
5 02 12 030 00
5 02 11 990 00
5 02 12 990 00
5 02 13 000 00
5 02 13 010 00
802
5 02 13 020 00
5 02 13 020 01
803
804
805
5 02 13 030 08
5 02 13 030 05
5 02 13 030 06
Buildings
5 02 13 040 00
811
5 02 13 040 01
812
5 02 13 040 02
813
5 02 13 040 03
814
5 02 13 040 04
5 02 13 040 05
5 02 13 040 06
815
5 02 13 040 99
5 02 13 080 00
5 02 13 080 01
5 02 13 080 02
5 02 13 080 03
5 02 13 080 99
Leasehold Improvements
5 02 13 090 00
818
5 02 13 090 01
819
5 02 13 090 02
820
5 02 13 090 99
5 02 13 100 00
5 02 13 100 01
5 02 13 100 02
5 02 13 100 99
821
5 02 13 050 02
822
5 02 13 070 00
823
5 02 13 050 03
5 02 13 050 00
5 02 13 050 01
826
827
5 02 13 050 04
5 02 13 050 05
828
5 02 13 050 06
829
5 02 13 050 07
830
5 02 13 050 08
831
5 02 13 050 09
832
5 02 13 050 11
833
834
5 02 13 050 10
835
5 02 13 050 13
836
5 02 13 050 14
840
5 02 13 050 99
Transportation Equipment
5 02 13 060 00
841
5 02 13 060 01
842
5 02 13 060 02
843
5 02 13 060 03
844
5 02 13 060 04
848
5 02 13 060 99
5 02 13 990 00
5 02 13 990 01
5 02 13 990 99
Public Infrastructures
5 02 13 030 00
851
5 02 13 030 01
852
5 02 13 030 09
853
5 02 13 030 07
854
5 02 13 030 04
855
856
857
850
5021303002
5 02 13 030 03
860
5 02 13 030 99
Reforestation Projects
861
862
5 02 13 020 02
5 02 13 020 99
871
5 02 14 000 00
5 02 14 010 00
5 02 14 020 00
872
873
874
5 02 14 030 00
875
5 02 14 040 00
876
877
Subsidy to NGOs/POs
Subsidy to Other Funds
878
Donations
5 02 14 050 00
Deleted
5 02 14 060 00
5 02 14 990 00
5 02 99 080 00
5 02 99 090 00
5 02 10 000 00
881
882
Confidential Expenses
Intelligence Expenses
5 02 10 010 00
5 02 10 020 00
883
Extraordinary Expenses
5 02 10 030 00
884
Miscellaneous Expenses
891
892
893
5 02 15 000 00
5 02 15 010 00
5 02 15 020 00
5 02 15 030 00
Non-Cash Expenses
5 05 00 000 00
Bad Debts
901
5 05 01 000 00
5 05 01 010 00
Land Improvements
902
5 05 01 020 00
903
Depreciation - Runways/Taxiways
5 05 01 030 08
5 05 01 030 09
904
Depreciation - Railways
5 05 01 030 00
5 05 01 030 01
5 05 01 030 02
5 05 01 030 03
5 05 01 030 04
905
5 05 01 030 05
5 05 01 030 06
5 05 01 030 07
Buildings
5 05 01 040 00
911
912
5 05 01 040 01
5 05 01 040 02
913
5 05 01 040 03
914
5 05 01 040 04
5 05 01 040 05
5 05 01 040 06
5 05 01 040 99
5 05 01 030 99
Leasehold Improvements
5 05 01 090 00
918
5 05 01 090 01
919
5 05 01 090 02
915
5 05 01 090 99
5 05 01 100 00
5 05 01 100 01
5 05 01 100 02
5 05 01 100 99
920
5 05 01 080 99
921
5 05 01 050 02
922
5 05 01 070 01
923
Depreciation - IT Equipment
924
5 05 01 050 03
5 05 01 050 04
5 05 01 050 05
5 05 01 070 02
5 05 01 050 00
926
Depreciation - Machineries
5 05 01 050 01
927
928
5 05 01 050 06
929
5 05 01 050 07
930
5 05 01 050 08
931
5 05 01 050 09
932
5 05 01 050 11
933
934
5 05 01 050 10
935
5 05 01 050 13
936
5 05 01 050 14
940
5 05 01 050 99
Transportation Equipment
5 05 01 060 00
941
942
5 05 01 060 01
5 05 01 060 02
943
5 05 01 060 03
944
Depreciation - Watercrafts
5 05 01 060 04
948
5 05 01 060 99
5 05 01 990 00
5 05 01 990 01
950
5 05 01 990 99
Depletion
5 05 02 000 00
5 05 02 010 00
951
Obsolescence - IT Software
5 05 02 010 01
5 05 02 010 02
5 05 02 010 99
Discounts
954
955
957
958
959
961
Loss of Assets
5 05 04 090 00
962
Loss on Guaranty
5 05 04 100 00
5 05 04 990 00
969
5 02 99 000 00
5 02 99 990 00
Financial Expenses
5 03 00 000 00
5 03 01 000 00
5 03 01 010 00
975
Interest Expenses
971
Bank Charges
5 03 01 020 00
5 03 01 030 00
5 03 01 040 00
972
973
974
979
Commitment Fees
Debt Service Subsidy to GOCCs
Documentary Stamps Expenses
Other Financial Charges
5 03 01 050 00
5 03 01 990 00
5 04 00 000 00
5 04 01 000 00
5 04 01 010 00
5 04 01 020 00
5 04 02 000 00
5 04 02 010 00
5 05 03 000 00
5 05 03 010 00
5 05 03 020 00
5 05 03 030 00
5 05 03 040 00
5 05 03 050 00
5 05 03 060 00
5 05 03 070 00
5 05 03 080 00
5 05 03 090 00
5 05 03 100 00
5 05 03 110 00
5 05 03 120 00
5 05 03 990 00
5 05 04 000 00
5 05 04 010 00
5 05 04 020 00
5 05 04 030 00
5 05 04 040 00
5 05 04 050 00
5 05 04 060 00
5 05 04 070 00
5 05 04 080 00
Treasury Bills
Investments
Financial Assets at Fair Value Through Surplus or
deficit
Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus
or Deficit
Derivative Financial Assets Held for Trading
Derivative Financial Assets Designated at Fair Value
Through Surplus or Deficit
Financial Assets - Held to Maturity
Investment in Treasury Bills - Locals
Allowance for Impairment - Investment in Treasury Bills Locals
Investment in Treasury Bills - Foreign
Allowance for Impairment - Investment in Treasury Bills Foreign
Investment in Treasury Bonds - Loacl
Allowance for Impairment - Investment in Treasury Bonds Local
Investment in Treasury Bonds - Foreign
Allowance for Impairment - Investment in Treasury Bonds Foreign
Financial Assets - Others
Investment in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Investments in Joint Venture
Investments in Joint Venture
Allowance for Impairment - Investments in Joint Venture
Investments in Associates
Investments in Associates
Allowance for Impairment - Investments in Associates
Sinking Fund
Sinking Fund
Receivables
Loans and Receivable Accounts
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Due from Officers and Employees
Loans Receivable - Government-Owned and /or
Controlled Corporations
Allowance for Impairment - Loans Receivable Government-Owned and /or Controlled Corporations
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local
Government Units
Interests Receivable
Allowance for Impairment - Interests Receivable
Dividends Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable Others
Lease Receivable
Operating Lease Receivable
Allowance for Impairmnet - Operating Lease
Receivable
Finance Lease Receivable
Allowance for Impairment - Finance Lease
Receivable
Inter - Agency Receivables
Treasury/Agency Cash Accounts
Cash - Treasury/Agency Deposit, Regular
Cash - Treasury/Agency Deposit, Special Account
Cash - Treasury/Agency Deposit, Trust
Due from National Government Agencies
Due from Government-Owned and/or Controlled
Corporations
Due from Local Government Units
Due from Non-Government Organizations/People's
Organizations
Due from Joint Venture
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units
Other Receivables
Receivables - Disallowances/Charges
Advances to Officers and Employees
Other Receivables
Allowance for Impairment - Other Receivables
Inventories
Inventory Held for Manufacturing
Raw Materials Inventory
Work-In Process Inventory
Finished Goods Inventory
Inventory Held for Sale
Merchandise Inventory
Supplies and Materials
Drugs and Medicines
Agricultural Produce
Ammunitions
Property and Equipment
Others
Inventory Held for Distribution
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies for Distribution
Agricultural and Marine Supplies for Distribution
Agricultural Produce for Distribution
Textbooks and Instructional Materials for Distribution
Construction Materials for Distribution
Property and Equipment for Distribution
Other Supplies and Materials for Distribution
Inventory Held for Consumption
Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Non-Accountable Forms Inventory
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Textbooks and Instructional Materials Inventory
Military, Police and Traffic Supplies Inventory
Other Supplies and Materials Inventory
Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed
Property/Assets
Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited
Property/Assets
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated
Property/Assets
Abandoned Property/Assets
Accumulated Impairment Losses - Abandoned
Property/Assets
Other Supplies and Materials Inventory
Chemical and Filtering Supplies Inventory
Construction Materials Inventory
Biological Assets
Investment Property
Land and Buildings
Land
Land
Land Improvements
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements,
Aquaculture Structures
Accumulated Impairment Losses - Land Improvements,
Aquaculture Structures
Land Improvements, Reforestation Projects
Accumulated Impairment Losses - Land Improvements,
Reforestation Projects
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land
Improvements
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Information and Communication Technology Equipment
Accumulated Depreciation - Information and
Communication Technology Equipment
Construction in Progress
Other Assets
Accumulated Impairment Losses - Other Assets
LIABILITIES
Liabilities
Financial Liabilities
Payables
Accounts Payable
Notes Payable
Due to Officers and Employees
Internal Revenue Allotment Payable
Interest Payable
Operating Lease Payab;e
Financial Lease Payable
Awards and Rewards Payable
Bills/Bonds/Loans Payable
Treasury Bills Payable
Inter - Agency Payables
Inter - Agency Payables
Due to BIR
Due to GSIS
Life and Retirement Premium
Employees Compensation C
Salary Loan
Policy Loan
Due to GSIS - Other Loan
Due to PAG-IBIG
Pag-IBIG Premium
Pag-IBIG Multi-Purpose Loan
Pag-IBIG Housing Loan
Other Pag-IBIG Loan
Due to PHILHEALTH
Due to Other NGAs
Due to Other GOCCs
Due to LGUs
Due to Joint Venture
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Bail Bonds Payable
Other Payables
Other Payables
Other Payables
Deferred Credits
Deferred Finance Lease Revenue
Other Deferred Credits
Unearned Revenue
Unearned Revenue - Investment Property
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
EQUITY
Equity
Government Equity
Government Equity
Accumulated Surplus/(Deficit)
Revaluation Surplus
Revaluation Surplus
Revaluation Surplus
Intermediate Accounts
Intermediate Accounts
Income and Expense Summary
Excise - Others
Travel Tax
Immigration Tax
Import Duties
Import Duties - Live Animals, Animal Products
Import Duties - Vegetable Products
Import Duties - Animal or Vegetable Fats and Oils and ther
Cleavage Products; Prepared Edible Fats; Animal or
Vegetable Waxes
Import Duties - Prepared Foodstuffs; Beverages, Spirits
and Vinegar; Tobacco and Manufactures Tobacco
Substitutes
Import Duties - Mineral Produtcs
Import Duties - Products of the Chemical or Allied
Industries
Import Duties - Plastics and Articles Thereof; Rubber and
Articles Thereof
Import Duties - Raw Hides and Skins, Leather, Furskins
and Articles Thereof; Saddlery and Harness; Travel
Goods, Handbags and Similar Containers; Articles of
Animal Gut (Other than Silk-Worm Gut)
Franchising Fees
Licensing Fees
Motor Vehicles Users Charge
MVUC Proper
MVUC Fines and Penalties
Axle Overloading
Permit Fees
Permit Fees - Import
Permit Fees - Export
Other Permit Fees
Registration Fees
Registration Plates, Tags and Stickers Fees
Regular Plates
Optional Motor Vehicle Special Plate
Vanity Licensed Plates
Validating Tags/Stickers
Supervision and Regulation Enforcement Fees
Spectrum Usage Fees
Legal Fees
Affiliation Fees
Clearance and Certification Fees
Clearance Fees
Certification Fees
Endorsement Fees
Identification of Specimens
Examination Fees
Inspection Fees
Verification and Authentication Fees
Accreditation Fees
Weighs and Measures Fees
Other Verification and Authentication Fees
Execution Fees
Express Lane or Special Lane Fees
Filing Fees
Identity Card Fees
Import Processing Fees
Oathtaking Fees
Review Fees
Testing Fees
Othe Processing Fees
Seminar/Training Fees
Road Network Fees
Other Service Income
Amendment Fees
Calibration Fees
Escheat Fees of Unclaimed Balances
Service Fees on Relent Loan
Technology Development Transfer and Commercialization
Other Geological and Energy Data
Other Service Income
Fines and Penalties - Service Income
Business Income
Hospital Fees
Drugs and Medicines
Medical Supplies
Medical Fees - Operating Room
Medical Fees - Radiology
Medical Fees - Laboratory
Medical Fees - Hemodialysis
Medical Fees - Cardio-Vascular Services
Nuclear Medicine Services
Medical Fees - Physical Medicine and Rehabilitation
Services
Medical Fees - Pulmonary Services
Medical Fees - Neurology Services
Other Medical Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Share in the Profit of Joint Venture
Gains
Gains
Expenses
Personnel Services
Salaries and Wages
Laundry Allowance
Laundry Allowance - Civilian
Laundry Allowance - Military/Uniformed Personnel
Laundry Allowance - Magna Carta Benefits for Science
and Technology under R.A. 8439
Laundry Allowance - Magna Carta Benefits for Public
Health Workers under R.A. 7305
Laundry Allowance - Magna Carta Benefits for Public
Social Workers under R.A. 9432
Quarter Allowance
Quarters Allowance - Civilian
Quarters Allowance - Military/Uniformed Personnel
Quarters Allowance - Magna Carta Benefits for Science
and Technology under R.A. 8439
Quarters Allowance - Magna Carta Benefits for Public
Health Workers under R.A. 7305
Quarters Allowance - Magna Carta Benefits for Public
Social Workers under R.A. 9432
Productivity Incentive Allowance
Productivity Incentive Allowance - Civilian
Productivity Incentive Allowance - Military/Uniformed
Personnel
Overseas Allowance
Overseas Allowance - Civilian
Overseas Allowance - Military/Uniformed Personnel
Other Bonuses and Allowances
Per Diems - Civilian
Allowance of PAO Lawyers and Employees Assigned in
Night Courts - Civilian
Allowance of Atorney's de Officio - Civilian
Special Hardship Allowance - Civilian
Private Messenger Fee - Civilian
Inquest Allowance - Civilian
Special Duty Allowance - Civilian
Special Duty Allowance - Military/Uniformed Personnel
Special Allowance for Judges and Justices - Civilian
Special Allowance for Members of Prosecution Service
Collective Negotiation Agreement Incentive - Civilian
Productivity Enhance Incentive - Civilian
Productivity Enhance Incentive - Military/Uniformed
Personnel
Performance Based Bonus - Civilian
Awards/Rewards Expenses.
Rewards and Incentives
Prizes
Advertising Expenses
Subscriptions Expenses
Survey, Research, Exploration and Development
Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition, Relocation and Desilting/Dredging
Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
General Services
Janitorial Services
Security Services
Other Professional Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance, Investment Property
Airport Systems
Office Equipment
Repairs and Maintenance - Furniture and
Fixtures
ICT Equipment
Repairs and Maintenance - Machinery and
Equipment
Machinery
Printing Equipment
Military, Police and Security Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machinery and Equipment
Repairs and Maintenance - Transportation
Equipment
Motor Vehicles
Trains
Aircrafts and Aircrafts Ground Equipment
Watercrafts
Other Transportation Equipment
Repairs and Maintenance - Other Property,
Plant and Equipment
Repairs and Maintenance - Other PPE - Work/Zoo
Animals
Repairs and Maintenance - Other Property, Plant
and Equipment
Repairs and Maintenance - Infrastructure
Assets
Road Networks
Parks, Plazas and Monuments
Seaport Systems
Water Supply Systems
Sewer Systems
Other Infrastructure Assets
Reforestation Projects
Depreciation
Depreciation - Investment Property
Communication Networks
Seaport Systems
Depreciation - Buildings and Other Structures
Buildings
School Buildings
Hospitals and Health Centers
Markets
Slaughterhouses
Hostels and Dormitories
Other Structures
Other Infrastructure Assets
Depreciation - Leased Assets Improvement
Office Equipment
Depreciation - Furnitures and Fixtures
ICT Equipment
Agricultural and Forestry Equipment
Marine and Fishery Equipment
Depreciation - Books
Depreciation - Machinery and Equipment
Machinery
Aquaculture Structures
Reforestation Projects
Other Land Improvements
Depreciation - Furniture, Fixtures and Books
Depreciation - Leased Assets
Printing Equipment
Military, Police and Security Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machinery and Equipment
Depreciation - Transportation Equipment
Motor Vehicles
Trains
Amortization
Amortization - Intangible Assets
Patents/Copyrights
Computer Software
Other Intangible Assets
Loss of Assets
Loss on Guaranty
Other Losses
Other Maintenance and Operating Expenses
Other Maintenance and Operating Expenses
Financial Expenses
Financial Expenses
Management Supervision/Trusteeship Fees
Interest Expenses
Guarantee Fees
Bank Charges
Commitment Fees
Direct Labor
Manufacturing Overhead
Cost of Sales
Cost of Sales
Impairment Loss