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    15 views22 pages

    Annex B-List of Updated Accounts

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    Pastidja

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    © All Rights Reserved
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    Annex B B. LIST OF UPDATED ACCOUNTS (2019) Covering Standards Aa SEPanS) ACCOUNT TITLES and CODES ASSETS AS.7.34 TESN ind Cash Equivalents 01 OL Cashon Hand 01 01 010 Cash-Collecting Officers 01 01 020. Pety Cash 01 01 030. Local Curreney on Hand 01 01 040. Foreign Currency on Hand 1 01 050 Checks and Other Cash Items 1 01 060. Treasury Fund Capital OL 02. Cash in Bank-Local Curreney 1 02010 Cash in Bank-Local Currency, Bangko Sentral ng Pilipinas 1 02 020 Cash in Bank-Local Currency, Current Aecount 1 02030 Cash in Bank-Local Currency, Savings Account 01 02050. Due from Bangko Sentral ng Pilipinas-Local Currency 1 02-060 Due from Other Banks-Local Currency OL 03. Cash in Bank-Foreign Currency 01 03010 Cash in BankeForeign Currency, Bangko Sentral ng Pilipinas 1 03020 Cash in Bank-Foreign Currency, Current Account 1 03030 Cash in BankForeign Currency, Savings Account 01 03050 Due from Bangko Sentral ng Pilipinas-Foreign Currency 1 03060 Due fom Ocher Banks-Foreign Currency 01 05 Cash Equivalents 01 05 010 Treasury Bills 01 05 020. Time Deposits-Loval Currency 1 05 030 Time Deposits-Foreign Currency 1 05-080 Treasury Bonds 01 05 050 Cash in Transit 01 05 060. Special Savings Deposit-Local Curreney 01 05 070. Special Savings Deposi-Foreign Currency 1 1 1 1 1 1 1 1 1 PASI, PISASL22829 0 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 AS13299 PFSAS2827650 12 Investments 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 rem! 2 OL Financial Assets at Fair Value Through Surplus/Proft or DeficitLoss a o1 ‘Assets Held for Trading 2 a ‘Assets Designated at Fai Value Through Surplus/Proft or DeficvLoss 2 01 030.Derivative Financial Assets Held for Trading 2 o a o ©2 02010. Investments in Treasury BillsLocal 2 02012 Allowance for Inpairment-Invesiments in Treasury Bills Local © 02020. Investments in Treasury Blls-Forcign 02 02022. Allowance for impairment-Investments in Treasury Bills Foreign 2 02050. Investments in Bonds-Local 02 02052. Allowance for impairment-Investments in Bonds-Local ©2 02083. Premium on bmvestments in Bonds-Local 2 02 054 Discount on Investments in Bonds-Local ©2 02060. Investments in Bonds-Foreign 202062 Allowance for mpairment-Investments in Bonds-Foreign © 02 063. Premium on Investments in Bonds-Foreign ©2 02 064 Discount on Investments in Bonds-Foreign ©2 05 Investments in Joint Ventures 2 05 010. Investments in Joint Ventures 2 05 012 Allowance for impatrment-Invesiments in Joint Ventures €2 06 Investments in Associates/Affiates 02 05 010. Investments in Assocites/Afiliates ©2 05 012. Allowance for Impairment-Investments in Associates/Affates © 07 Sinking Fund © 07 010. ‘Sinking Fund 02 08 Financial Assets-Available for Sale Securities ©2 08 010 Available for Sale Securities 02 08 012 Allowance for impairment-Available for Sale Securities L~ PASLLI728, PSASSII431 Annex B Covering Standards aes ACCOUNT TITLES and CODES MSL, MASLARTE 102 OW. Financial Assets-Domestc Investments ; 102 09. 10. Domes Securities 102 09 O12 Allowance for Inpairment.Dometc Securities 10209 020 Domenie Secures Purchased Under Repurchase Agreement 102. 09 022 Allowance for Impairment Domestic Securities Purchased Under Repurchase Agreement 1 02 09 030 Duefiom Local Banks 102 09-032. Allowance for npairment-Due fom Local Banks a 1 02 10 Investments in Subsidiaries 10210 O10. Investments in Subsidiaries 102 10 O12. Alimance or Impairment Inesiments In Substares 102 11 Gavestmentsin Time Deposits 10211 O10 Tavestnents in Time Deposs-LocalCurency 1 G2 11020 Investments in Tine Deposis Foreign Curency 102 12 Investment Securities at Amortized Cost 102 12 O10 Investment Secures st Amortized Cost 10212 _O12 Allowance for impairment Invesmet Securities at Amortized Coat 10213. Financial Assets at Fair Value Through Other Comprehensive Income 10213. O10 Finmcal Assets at Fair Valu Through Ober Comprehensive Income 1 214 Lavestmentsin Branch, 10214 O10 Investments in Branch Heston masses 02 99. Other Imvestments 102.99. O10. Investments in Stocks 102 99. O12 -Alonance fr ImpairmentsInesiments in Stocks 1 G2 99.620 investments in Non-Marketable Securities 102. 99022 Allonance for Impairment-Invesments in Now Marketable Scores 102 99990 Other Investments 1 02 99 992 Allowance for Impairment-Other Investments Pesna7ak me {03 Reechables ne a 103.01 Loans and Receivable Accounts 10301 O10. Accounts Rescivable 103 01012. Alowance for Impairment Accounts Receivable 103 01 020. Notes Receivable 103 01 022 Allowance for Impairment Notes Recevable 103 61 040 Loans Reseivable-Local Goverment Unis 103 01 O42 Allowance for Impatrment- Loans Recelvable-Local Goverment Units 103 01 O50 interests Reeivabe 103.01 032. Allowance for Impairment Interests Receivable 10801 060. Dividends Receable 103 01 062 Aliomance for Impatrment Dividends Receivable 103. 01 070 Loans Recivable-Other Government Corporations 10301 072 Allowance or Impairmen-Loans Receivable Other Government Corporations 10301 080. Subrogatd Claims Receivable 103.01 082. Aliomance for Impairment Subrogated Claims Receable 10301 050. Contbution and Premiums Receivable 103.01 092. Allomance or Impairment Contributions and Premiuns Receivable 10301 100 Mortgage Contracts Receivable 1 0301 102. Allomance for Impairment Morsgage Contracts Recevale 10301 110 Loans to Bangko Sentral ng Pitpnas 10301 112. Altomance for Impairment Loans to Bansko Sentral ne Pilipinas 103 01 120 iner-ank Loans Receivable 10301 122. Allowance for Impairment Inter-bank Loons Recebable 1 0301 130 Deficiency Claims Receivable 103.01 132. Allowance for Impairment Deficiency Claims Recevoble 1 03 01 150. Accrued Service Fe Receivable 103 01 132. Allowance fr Impairment Accrued Service Fee Recehvable 10301 160. Sales Conract Receivable 10301 162. Allowance for Impairment Sales Contract Recenable 10301 ) 164. Sales ConractRecevable Discoue 1% oh J 170 Renee eae 1 172 Allowance for Impairment Reinsurance Receivable 1 180. Due from Head Oce/Branches/ Agencies Abrosd 1 G8 01. 182. Allowance or Impairment Due rom Head Ofce/Branche/Agenciet Abroad 1 G3 01 190. Receiversip and Liquidation Reefvable 1 G3 01 192. Allowonce or mpatrmenteceivership and Liquidation Receivable Annex B Covering Standards GRUTTREPPERS ACCOUNT TITLES and CODES 1 03 01 200 Assigned Receivables 1 03 O1 202. Allowance for Impairment-Assigned Receivables 1 03 O1 220. Receivables from Joint Ventures 1 03 O1 222 Allowance for Impairment-Receivables jrom Joint Ventures 1 03 O1 230. Receivables from Joint Operators 1 03 01 232 Allowance for Impairment-Receivables from Joint Operators 1 03 01 240. Service Concession Arrangements Receivable 1 03 OL 242 Allowance for Impairment Service Concession Arrangements Receivable 1 03 01 260. Receivable-Collecting Banks/Agents 1 03 01 262. Allowance for Impairment Receivable-Collecting Banks/Agents 1 03 O1 270. Installment Sales Receivable 1 03 OL 272. Allowance for Impairment-Installment Sales Receivable 1 03 O1 280 Loans Receivable 1 03 O1 282. Allowance for Impairment-Loans Recetvable 1 03 01 290 Overnight Lending Account 1 03 01 300 Power Supply System Revenue Receivable 1 03 O1 302. Allowance for Impairment-Power Supply System Revenue Receivable vensis 1 03 OL 310 Contracts Receivable 1 03 OL 312. Allowance for Impairment-Contracts Receivable 1 03 01 99. Loans Receivables-Others 1 03 O1 992. Allowance for Impairment-Loans Receivable-Others PASI PISASIS 1 03 02 Lease Receivable 1 03 02 010 Operating Lease Receivable 1 03 02 012. Allowance for Impairment-Operating Lease Receivable 1 03 02 020 Finance Lease Receivable 1 03 02 022. Allowance for Impairment-Finance Lease Receivable rsa 1 03-03 Inter-Agency Receivables 1 03 03. 010 Due from National Government Agencies 1 03 03. 012. Allowance for Impairment-Due from National Government Agencies 1 0303030 Due from Local Government Units 103 03-032. Allowance for Impairment-Due from Local Government Units 1 03 03 050 Due from Other Government Corporations 1 03 03 052. Allowance for Impairment-Due from Other Government Corporations 1 3 03060 Due from Subsidiaries 1 03 03062. Allowance for Impairment-Due from Subsidiaries 103 03 070 Due from Parent Corporations 1 03 03.072 Allowance for impairment-Due from Parent Corporation 1 303080 Due from Associates/AfMliates 1 03 03082. Allowance for Impairment-Due from Associates/Affiliates + 1) 03 04 Intra-Agency Receivables 63 04 040 Due from Operating/Field Units 1 0304 050. Due from Other Funds 163 04 060. Due from Central Office/Home/tead Ortice 1 304 070 Duc from Regional/Branch Offices 1 03 99. Other Receivables 1 63 99 010. Receivables-Disallowances/Charges 1 3 99 020 Due from Officers and Employees 1 03 99 022. Allowance for impairment-Due from Officers and Employees 1 03 99 030 Due from Non-Government Organizations/Civil Society Organizations 1 03 99 032. Allowance for Impairment- Due from Non-Government Organizations/Civil Society Organizations 1 03 99 040. Insurance Claims Receivable 1 03 99042. Aifowance for Impairment-Insurance Claims Receivable 1 03 99050 Deficiency Judgment Receivable 1 03 99 052. Allowance for Impairment-Deficioncy Judgment Receivable 1 03 99 060. Subscriptions Receivable 1 03 99 070 Guarantee Receivables 1 03 99 072. Allowance for Impairment-Guarantee Receivables 103 99 080 Unremitted Recoveries 1 03 99082. Ailowance for Impairment-Unremitted Recoveries 1 03 99 090 Guaranty Call Receivable 1 03 99 092. dilowance for impairment-Guaranty Call Receivable / 1 03 99 100. Universal Charge Receivable i 103 99 102. Allowance for impairment-Universal Charge Receivable Annex B Covering Standards (PASPIRSPPSAS) ACCOUNT TITLES and CODES 3 99 110 Due from Administrator of Funds 03 99 120 Due from Insurance Companies’ Clients 03 99122. Allowance for Impairment-Due from Insurance Companies’ Clients 03 99130. Due from Reinsurance Companies’ Clients 03 99132. Allowance for Inpairment-Due from Reinsurance Companies’ Clients 0399 140. Due from insurance Companies 0399142. Allowance for Impairment-Due from Insurance Companies 0399150. Due from Reinsurance Companies 0399152. Allowance for Impairment-Due from Reinsurance Companies 03 99 990 Other Receivables 0399 992 Allowance for Impairment-Other Receivables 04 Inventories Of Inventory Held for Sale OL 010 Merchandise Inventory Ot 012. Allowance for Impairment-Merchandise Inventory 02, Inventory Held for Distribution 02010 Food Supplies for Distribution 012. Allowance for Impairment-Food Supplies for Distribution (020. Welfare Goods for Distribution (022. Allowance far Impairment-Welfare Goods for Distribution (030. Drugs and Medicines for Distribution (032. Allowance far Impairment-Drugs and Medicines for Distribution (040 Medieal, Dental and Laboratory Supplies for Distribution (082 Allowance for Impairment-Medical, Dental and Laboratory Supplies for Distribution (050 Agricultural and Marine Supplies for Distribution 052. Allowance for Impairment-dgrieultural and Marine Supplies for Distribution 060. Agricultural Produce for Distribution 062. Allowance for Impairment-Agricultural Produce for Distribution (070. Textbooks and Instructional Materials for Distribution 072 Allowance for Imoairment-Textbooks and Insructional Materials for Distribution (080. Construction Materials fr Distribution 082. Allowance for Impairment-Construction Materials for Distribution (090 Property and Equipment for Dstribui 092 Allowance for Impairment-Property and Equipment for Distribution 100 Aquaculture Produce for Distribution 102. Allowance for Impairment-Aquaculture Produce for Distribution 02 990. Other Supplies and Materials for Distribution 02 992. Allowance for Impairment-Other Supplies and Materials for Distribution 03. Inventory Held for Manufacturing 03 O10. Raw Materials Inventory 03012. Allowance for Impairment-Raw Materials Inventory 03 020 Work-in-Process Inventory 03022. Allowance for Impairment-Work-in-Process Inventory 03030. Finished Goods Inventory 03032. Allowance for Impairment-Finished Goods Inventory Inventory Held for Consumption (010 Office Supplies Inventory 012 Allowance for Impairment-Offce Supplies Imentory 020 Accountable Forms, Plates and Stickers Inventory 022 Allowance for Impairment-Accountable Forms, Plates and Stickers Inventory 030 Non-Accountable Forms Inventory 032 Allowance for Impairment-Nor-Accountable Forms Inventory (040 Animal/Zoological Supplies Inventory 042 Allowance or Impairment-Animal/Zootogical Supplies Inventory 050 Food Supplies Inventory 052 Allowance for Impairment-Food Supplies Inventory (060 Drugs and Medicines Inventory (062 Allowance for Impairment.Drugs and Medicines Inventory (070 Medical, Dental and Laboratory Supplies Inventory O72 Allowance for Impairment-Medicel, Dental and Laboratory Supplies Inventory (080 Fuel, Oil and Lubricants Inventory 082 Allowance or Impairment-Fuel, Oil and Lubricants Inventory (090 Agricultural and Marine Supplies Inventory 092 Allowance for Impairment Agricultural and Marine Supplies Inventory SSSSSSRSRSSSSSRSRR ERLLRLLLRLLLLELLRRLLK LLLLLLLLRLLSLLLLLLSLRRLLLE SRELELELLLLSLLLLLLE 22 Annex B ‘Covering Standards (PASIPFRS/PPSAS) ACCOUNT TITLES and CODES RERLRTTFSLRLLLLLLLLLRLLLELE SSSLLRLLLELLELLSLLLLLRLLLELEE ‘Textbooks and Instructional Materials Inventory Allowance for inpairment-Textbooks and Instructional Materials Inventory Miltary, Police and Trafic Supplis Inventory Allowance for Impairment-Miltary, Police and Traffic Supplies Inventory ‘Chemical and Filtering Supplies Inventory Allowance for Impairment-Chemical and Filtering Supplies Inventory Construction Materials Inventory Allowance for Impairment-Construction Materials Inventory Currency Inventory Allowance for Impairment-Currency Inventory Demonetized Coins for Melting Allowance for Impairment-Demoneitzed Coins for Melting Information Materials Inventory Allowance for Impairment-Information Materials Inventory Linens and Beddings Allowance for Impairment-Linens and Beddings Play/Bet Slips and Thermal Rolls Supplies Inventories Allowance for Inpairment-Play/Bet Slips and Thermal Rolls Supplies Inventories Electrical Supplies and Materials Inventory Allowance for Impairment-Electrcal Supplies and Materials Inventory Agricultural Produce for Consumption Allowance for Impairment-Agricutural Produce for Consumption ‘Aquaculture Produce for Consumption Allowance for Impairment-Aquaculture Produce for Consumption Supplies and Materials for Water Systems Operations Allowance for Impairment Supplies and Materials for Water Systems Operations Housekesping/Cleaning Supplies Allowance for Impairment-Housekeeping/Cleaning Supplies Other Supplies and Materials Inventory Allowance for Impairment-Other Supplies and Materials Imentory ‘Semi-Expendable Machinery and Equipment 150 152 160 162, 170 m ‘Semi-Expendable Office Equipment Allowance for InpairmenSeni-Expendable Office Equipment SeniExpendable Information and Communications Technology Equipment Allowance for Inpatrment-Semi-Expendable Information and Communications Technology Equipment Seni-Expendable Agricultural and Forestry Equipment Allowance for InparmentSeni-Expendabe Ageulrel and Forestry Equipment Seni-Expendable Marine and Fishery Equipment Allowance for Inpairment-Semi-Expendable Marine and Fishery Equipment Semi-Expendable Aispor Equipment Allowance or InpairmentSeni-Expendable Airport Equipment SemnisExpendable Communications Equipment Allowance for InparmentSemi-Expendable Communications Equipment Semi-Expendable Disaster Response and Rescue Equipment Allowance or Inpairment Semi-Expendabe Disaster Response and Rescue Equipment Semi-Expendable Military, Police and Security Equipment Allowance for Inpairment Semi-Expendable Military, Police and Security Equipment Semi-Expendable Medical Equipment Allowance for InpairmentSemi-Expendable Medical Equipment Semi-Expendable Printing Equipment Allowance for Impairment Semi- Expendable Printing Equipment SeniExpendable Sports Equipment “Allowance for InparmentSemi-Expendable Sports Equipment Semi-Expondsble Technical and Scientific Equipment Allowance for Inpairment-Semi-Expendable Technical and Scientific Equipment Semi-Expendable Construction Equipment Allowance for Inpairment-Semi-Expendable Construction Equipment Seni-Expendable Gaming Equipment Allowance for InpairmentSeni-Expendable Gaming Equipment Semi-Expendable Kitchen Equipment Allowance for Inparment-Semi-Expendable Kitchen Equipment Semi-Expendable Eletical Equipment Alowance for Impairment Semi-Expendabe Electrical Equipment Annex B Covering Standards (PAu RB pERAS) ACCOUNT TITLES and CODES 05 990 Semi-Expendable Other Machinery and Equipment 05 992 Allowance for Impairment-Semi-Expendable Other Machinery and Equipment 06 Semi-Expendable Furniture, Fixtures and Books 06 010 Semi-Expendable Furniture and Fixtures 06 012. Allowance for Impairment-Semi-Expendable Furniture and Fixtures 06 020 Semi-Expendable Books 06 022. Allowance for Impairment-Semi-Expendable Books past 07 Domestic Gold and Silver Inventory 07 010 Gold for Refining 07 020 Gold for Domestic Sales 07 030. Silver for Domestic Sales 07 040. Silver for Refining 08 Plant Inventory 08 010 Plant Inventory PASI.I62%, PPSASILIT.2 BRAGSGARRE LELLLLLLLLLLLSLS BRARRRRRRARRARAR 98 Construction in Progress-Construction Contracts 98 010 Construction in Progress-Construction Contracts 98 O11 Progress Billings Investment Property OT Land and Buildings 01010 Investment Propery, Land 01 012 Accumulated Impairment Losses-Investment Property, Land 01 020. Investment Property, Buildings 01 021. Accumulated Deprecation-Investment Property, Buildings 01 022 Accumulated Impairment Losses-Investment Property, Buildings 98 Construction in Progress 98 010 Construction in Progress-Investment Property, Buildings Property, Plant and Equipment OL Land 01 010 Land 01 012 Accumulated Impairment Losses-Land 02 Land Improvements 02010 Land Improvements, Aquaculture Structures 02 O11 Accumulated Depreciation-Land Improvements, Aquaculture Structures 02 012 Accumulated Impairment Losses-Land Improvements, Aquaculture Structures ©2020 Land Improvements, Reforestation Projects ©2022 Accumulated Impairment Losses-Land Improvements, Reforestation Projects ©2990 Other Land Improvements ©2991 Accumulated Depreciation-Other Land Improvements 02 992 Accumulated Impairment Losses-Other Land improvements 03. Infrastructure Assets 03010 Road Networks 03 O11 Accumulated Depreciation-Road Networks 03012 Accumulated Impairment Losses-Road Networks 03 020 Flood Control Systems 03 021 Accumulated Depreciation-Flood Control Systems 03 022 Accumulated Impairment Losses-Flood Control Systems 03030. Sewer Systems 03 O31 Accumulated Depreciation-Sewer Systems 03032. Accumulated Impairment Losses-Sewer Systems 03040 Water Supply Systems 03 O81 Accumulated Depreciation-Water Supply Systems 03082 Accumulated Impairment Losses-Water Supply Systems 03050 Power Supply Systems 03 OSI Accumulated Depreciation-Power Supply Systems 03052 Accumulated Impairment Lasses-Power Supply Systems 03060 Communications Networks 0306 Accumulated Depreciation-Communications Networks 03062 Accumulated Impairment Lasses-Communications Networks 03070 Seaport Systems 03 O71 Accumulated Depreciation-Seaport Systems 03072 Accumulated Impairment Losses-Seaport Systems 03 080 Airport Systems 03 081 Accumulated Depreciation-Airport Systems 03 082 Accumulated Impairment Losses-Airport Systems Annex B Covering Standards (PASIPFRS/PPSAS) ACCOUNT TITLES and CODES A’ RARRARRRRRRRKRFRRAE Parks, Plazas and Monuments Accumulated Deprecation-Parks, Plazas and Monuments ‘Accumulated Impairment Losses-Parks, Plazas and Monuments Railway Systems Accumulated Depreciation Railway Systems Accumulated Impairment Losses-Railway Systems Plant-Uilty Plant in Service (UPIS) Accumulated Depreciation-Plant (UPIS) Accumulated Impairment Losses-Plant (UPIS) (Other Infrastructure Assets Accumulated Depreciation-Other Infrastructure Assets Accumulated Impairment Losses-Other Infrastructure Assets ildings and Other Structures on on 990 991 992 Mact 020 or 2 030 031 032 040 oan 042 050 051 052 60 061 062 070 on on 080 os2 090 91 oz Buildings Accumulated Deprecaion Buildings ‘Accumulated Impairment Losies-Buldings Schoo! Buiings Accunulated Depreciation Schoo! Buildings ‘Accunuated Impairment Losies-School Buildings Hospitals and Health Centers Accionulted Depreciation Hospitals and Health Centers ‘Acciruleted Inpairment Loses-Hospitals and Health Centers Markets Accumulated Depreciation Markets ‘Accinulated Impairment Losses Markers Slaughcrhouses Accirulted Depreciation Slaughterhowses ‘Accunalted Impairment Losses Siaugterhouses Hostels and Dormitories Accumulated Depreciation Hostels and Dormitories ‘Accunalated Impairment Lasses-Hstels and Dormitories ‘Water Plant, Structure and Improvements Accumulated Depreciation-Waer Plant, Structure and Inprovements ‘Accumulated Impairment Losses-Water Plant Structure and Improvements Other Structures -Accunalted Deprecaton-Other Sructures ‘Accumulated Impairment Loses-Other Siructares hinery and Equipment Office Equipment Accumulated Depreciation Office Equipment Accumaloted Impairment Losses-Office Equipment Information and Communsations Technology Equipment Accumulated Depretaion Information and Communications Technology Equipment Accumulated Impairment Loses-Information and Communicaions Technology Equipment ‘Agricultural and Foresty Equipment Accumulated Depreciation-Agrculwal and Forestry Equipment ‘Accumulated Impairment Losses-Agriultwal and Forestry Equipment Marine and Fishery Equipment Accumulated Depreciaion-Marine and Fishery Equipment ‘Accumulated Impairment Losses-Marine and Fishery Equipment ‘Airport Eauinment Accumulated Depreiation-ArportEzpuipment Accumulated Inpairmen Loses-Arport Equipment Communications Equipment Accumulated Depreciation Communications Equipment ‘Accumulated Impairment Loses-Communicatons Equipment Construction and Heavy Eau Accumulated Depreciation Construction and Heavy Equipment ‘Accumulated Impairment Losies-Construction and Heavy Equipment Disaster Response and Rescue Equipment Accunulated Depreciation Disaster Response and Rescue Equipment Accumulated Impairment Lasses-Disaster Response and Rescue Equipment Annex B Covering Standards (PAS/PFRS/PPSAS) ACCOUNT TITLES and CODES RRRAFTFARFRFRRRRKARRFRAR RRR RARRRRRARFRRRRARRRAE 100 101 102 no m1 m2 120 121 2 1B BL 132 140 lai 1 130 13 132 160 161 162 170 im m 90 91 992 Military, Police and Security Equipment Accumulated Depreciation-Miltary, Police and Security Equipment

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