Unified Accounts Code Structure

# Object Code UACS Status

Asset 10000000
Cash and Cash Equivalents 10100000
Cash on Hand 10101000
1 Cash - Collecting Officers 10101010 Active
2 Petty Cash 10101020 Active
Cash in Bank - Local Currency 10102000
3 Cash in Bank - Local Currency, Bangko Sentral ng Pilipinas 10102010 Active
4 Cash in Bank - Local Currency, Current Account 10102020 Active
5 Cash in Bank - Local Currency, Savings Account 10102030 Active
6 Cash in Bank - Local Currency, Time Deposits 10102040 Active
Cash in Bank - Foreign Currency 10103000
7 Cash in Bank - Foreign Currency, Bangko Sentral ng Pilipinas 10103010 Active
8 Cash in Bank - Foreign Currency, Current Account 10103020 Active
9 Cash in Bank - Foreign Currency, Savings Account 10103030 Active
10 Cash in Bank - Foreign Currency, Time Deposits 10103040 Active
Treasury/Agency Cash Accounts 10104000
11 Cash - Treasury/Agency Deposit, Regular 10104010 Active
12 Cash - Treasury/Agency Deposit, Special Account 10104020 Active
13 Cash - Treasury/Agency Deposit, Trust 10104030 Active
14 Cash - Modified Disbursement System (MDS), Regular 10104040 Active
15 Cash - Modified Disbursement System (MDS), Special Account 10104050 Active
16 Cash - Modified Disbursement System (MDS), Trust 10104060 Active
17 Cash - Tax Remittance Advice 10104070 Active
18 Cash - Constructive Income Remittance 10104080 Active
Cash Equivalents 10105000
19 Treasury Bills 10105010 Active
Investments 10200000
Financial Assets at Fair Value Through Surplus or Deficit 10201000
20 Financial Assets Held for Trading 10201010 Active
21 Financial Assets Designated at Fair Value Through Surplus or Deficit 10201020 Active
22 Derivative Financial Assets Held for Trading 10201030 Active
23 Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit 10201040 Active
Financial Assets - Held to Maturity 10202000
24 Investments in Treasury Bills - Local 10202010 Active
25 Allowance for Impairment - Investments in Treasury Bills - Local 10202011 Active
26 Investments in Treasury Bills - Foreign 10202020 Active
27 Allowance for Impairment - Investments in Treasury Bills - Foreign 10202021 Active
28 Investments in Treasury Bonds - Local 10202030 Active
29 Allowance for Impairment - Investments in Bonds - Local 10202031 Active
30 Investments in Treasury Bonds - Foreign 10202040 Active
31 Allowance for Impairment - Investments in Treasury Bonds - Foreign 10202041 Active
Financial Assets - Others 10203000
32 Investments in Stocks 10203010 Active
33 Investments in Bonds 10203020 Active
34 Other Investments 10203990 Active
35 Investments in GOCCs 10204010 Active
Investments in GOCCs 10204000
36 Allowance for Impairment - Investments in GOCCs 10204011 Active
37 Investments in Joint Venture 10205010 Active
Investments in Joint Venture 10205000
38 Allowance for Impairment - Investments in Joint Venture 10205011 Active

1
Unified Accounts Code Structure

# Object Code UACS Status

39 Investments in Associates 10206010 Active
Investments in Associates 10206000
40 Allowance for Impairment - Investments in Associates 10206011 Active
41 Sinking Fund 10207010 Active
Receivables 10300000
Loans and Receivable Accounts 10301000
42 Accounts Receivable 10301010 Active
43 Allowance for Impairment - Accounts Receivable 10301011 Active
44 Notes Receivable 10301020 Active
45 Allowance for Impairment - Notes Receivable 10301021 Active
46 Loans Receivable - Government-Owned and/or Controlled Corporations 10301030 Active
47 Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations 10301031 Active
48 Loans Receivable - Local Government Units 10301040 Active
49 Allowance for Impairment - Loans Receivable - Local Government Units 10301041 Active
50 Interests Receivable 10301050 Active
51 Allowance for Impairment - Interests Receivable 10301051 Active
52 Dividends Receivable 10301060 Active
53 Loans Receivable - Others 10301990 Active
54 Allowance for Impairment - Loans Receivables - Others 10301991 Active
Lease Receivable 10302000
55 Operating Lease Receivable 10302010 Active
56 Allowance for Impairment - Operating Lease Receivable 10302011 Active
57 Finance Lease Receivable 10302020 Active
58 Allowance for Impairment - Finance Lease Receivable 10302021 Active
Inter-Agency Receivables 10303000
59 Due from National Government Agencies 10303010 Active
60 Due from Government-Owned and/or Controlled Corporations 10303020 Active
61 Due fom Local Government Units 10303030 Active
62 Due from Joint Venture 10303040 Active
Intra-Agency Receivables 10304000
63 Due from Central Office 10304010 Active
64 Due from Bureaus 10304020 Active
65 Due from Regional Offices 10304030 Active
66 Due from Operating Units 10304040 Active
Other Receivables 10305000
67 Receivables - Disallowances/Charges 10305010 Active
68 Due from Officers and Employees 10305020 Active
69 Due from Non-Government Organizations/People's Organizations 10305030 Active
70 Other Receivables 10305990 Active
71 Allowance for Impairment - Other Receivables 10305991 Active
Inventories 10400000
Inventory Held for Sale 10401000
72 Merchandise Inventory 10401010 Active
Inventory Held for Distribution 10402000
73 Food Supplies for Distribution 10402010 Active
74 Welfare Goods for Distribution 10402020 Active
75 Drugs and Medicines for Distribution 10402030 Active
76 Medical, Dental and Laboratory Supplies for Distribution 10402040 Active
77 Agricultural and Marine Supplies for Distribution 10402050 Active
78 Agricultural Produce for Distribution 10402060 Active
79 Textbooks and Instructional Materials for Distribution 10402070 Active

2
Unified Accounts Code Structure

# Object Code UACS Status

80 Construction Materials for Distribution 10402080 Active
81 Property and Equipment for Distribution 10402090 Active
82 Other Supplies and Materials for Distribution 10402990 Active
Inventory Held for Manufacturing 10403000
83 Raw Materials Inventory 10403010 Active
84 Work-In-Process Inventory 10403020 Active
85 Finished Goods Inventory 10403030 Active
Inventory Held for Consumption 10404000
86 Office Supplies Inventory 10404010 Active
87 Accountable Forms, Plates and Stickers Inventory 10404020 Active
88 Non-Accountable Forms Inventory 10404030 Active
89 Animal/Zoological Supplies Inventory 10404040 Active
90 Food Supplies Inventory 10404050 Active
91 Drugs and Medicines Inventory 10404060 Active
92 Medical, Dental and Laboratory Supplies Inventory 10404070 Active
93 Fuel, Oil and Lubricants Inventory 10404080 Active
94 Agricultural and Marine Supplies Inventory 10404090 Active
95 Textbooks and Instructional Materials Inventory 10404100 Active
96 Military, Police and Traffic Supplies Inventory 10404110 Active
97 Chemical and Filtering Supplies Inventory 10404120 Active
98 Construction Materials Inventory 10404130 Active
99 Other Supplies and Materials Inventory 10404990 Active
Investment Property 10500000
Land and Buildings 10501000
100 Investment Property, Land 10501010 Active
101 Accumulated Impairment Losses - Investment Property, Land 10501011 Active
102 Investment Property, Buildings 10501020 Active
103 Accumulated Depreciation - Investment Property, Buildings 10501021 Active
104 Accumulated Impairment Losses - Investment Property, Buildings 10501022 Active
Property, Plant and Equipment 10600000
Land 10601000
105 Accumulated Impairment Losses - Land 10601011 Active
Land Improvements 10602000
106 Land Improvements - Aquaculture Structures 10602010 Active
107 Accumulated Depreciation - Land Improvements, Aquaculture Structures 10602011 Active
108 Accumulated Impairment Losses - Land Improvements, Aquaculture Structures 10602012 Active
109 Land Improvements, Reforestation Projects 10602020 Active
110 Accumulated Impairment Losses - Land Improvements, Reforestation Projects 10602021 Active
111 Other Land Improvements 10602990 Active
112 Accumulated Depreciation - Other Land Improvements 10602991 Active
113 Accumulated Impairment Losses - Other Land Improvements 10602992 Active
Infrastructure Assets 10603000
114 Road Networks 10603010 Active
115 Accumulated Depreciation - Road Networks 10603011 Active
116 Accumulated Impairment Losses - Road Networks 10603012 Active
117 Flood Control Systems 10603020 Active
118 Accumulated Depreciation - Flood Control Systems 10603021 Active
119 Accumulated Impairment Losses - Flood Control Systems 10603022 Active
120 Sewer Systems 10603030 Active
121 Accumulated Depreciation - Sewer Systems 10603031 Active
122 Accumulated Impairment Losses - Sewer Systems 10603032 Active

3
Unified Accounts Code Structure

# Object Code UACS Status

123 Water Supply Systems 10603040 Active
124 Accumulated Depreciation - Water Supply Systems 10603041 Active
125 Accumulated Impairment Losses - Water Supply Systems 10603042 Active
126 Power Supply Systems 10603050 Active
127 Accumulated Depreciation - Power Supply Systems 10603051 Active
128 Accumulated Impairment Losses - Power Supply Systems 10603052 Active
129 Communication Networks 10603060 Active

130 Accumulated Depreciation - Communication Networks 10603061 Active

131 Accumulated Impairment Losses - Communication Networks 10603062 Active
132 Seaport Systems 10603070 Active
133 Accumulated Depreciation - Seaport Systems 10603071 Active
134 Accumulated Impairment Losses - Seaport Systems 10603072 Active
135 Airport Systems 10603080 Active
136 Accumulated Depreciation - Airport Systems 10603081 Active
137 Accumulated Impairment Losses - Airport Systems 10603082 Active
138 Parks, Plazas and Monuments 10603090 Active
139 Accumulated Depreciation - Parks, Plazas and Monuments 10603091 Active
140 Accumulated Impairment Losses - Parks, Plazas and Monuments 10603092 Active
141 Other Infrastructure Assets 10603990 Active
142 Accumulated Depreciation - Other Infrastructure Assets 10603991 Active
143 Accumulated Impairment Losses - Other Infrastructure Assets 10603992 Active
Buildings and Other Structures 10604000
144 Buildings 10604010 Active
145 Accumulated Depreciation - Buildings 10604011 Active
146 Accumulated Impairment Losses - Buildings 10604012 Active
147 School Buildings 10604020 Active
148 Accumulated Depreciation - School Buildings 10604021 Active
149 Accumulated Impairment Losses - School Buildings 10604022 Active
150 Hospitals and Health Centers 10604030 Active
151 Accumulated Depreciation - Hospitals and Health Centers 10604031 Active
152 Accumulated Impairment Losses - Hospitals and Health Centers 10604032 Active
153 Markets 10604040 Active
154 Accumulated Depreciation - Markets 10604041 Active
155 Accumulated Impairment Losses - Markets 10604042 Active
156 Slaughterhouses 10604050 Active
157 Accumulated Depreciation - Slaughterhouses 10604051 Active
158 Accumulated Impairment Losses - Slaughterhouses 10604052 Active
159 Hostels and Dormitories 10604060 Active
160 Accumulated Depreciation - Hostels and Dormitories 10604061 Active
161 Accumulated Impairment Losses - Hostels and Dormitories 10604062 Active
162 Other Structures 10604990 Active
163 Accumulated Depreciation - Other Structures 10604991 Active
164 Accumulated Impairment Losses - Other Structures 10604992 Active
Machinery and Equipment 10605000
165 Machinery 10605010 Active
166 Accumulated Depreciation - Machinery 10605011 Active
167 Accumulated Impairment Losses - Machinery 10605012 Active
168 Office Equipment 10605020 Active
169 Accumulated Depreciation - Office Equipment 10605021 Active
170 Accumulated Impairment Losses - Office Equipment 10605022 Active
171 Information and Communication Technology Equipment 10605030 Active

4
Unified Accounts Code Structure

# Object Code UACS Status

172 Accumulated Depreciation - Information and Communication Technology Equipment 10605031 Active
173 Accumulated Impairment Losses - Information and Communication Technology Equipment 10605032 Active
174 Agricultural and Forestry Equipment 10605040 Active
175 Accumulated Depreciation - Agricultural and Forestry Equipment 10605041 Active
176 Accumulated Impairment Losses - Agricultural and Forestry Equipment 10605042 Active
177 Marine and Fishery Equipment 10605050 Active
178 Accumulated Depreciation - Marine and Fishery Equipment 10605051 Active
179 Accumulated Impairment Losses - Marine and Fishery Equipment 10605052 Active
180 Airport Equipment 10605060 Active
181 Accumulated Depreciation - Airport Equipment 10605061 Active
182 Accumulated Impairment Losses - Airport Equipment 10605062 Active
183 Communication Equipment 10605070 Active
184 Accumulated Depreciation - Communication Equipment 10605071 Active
185 Accumulated Impairment Losses - Communication Equipment 10605072 Active
186 Construction and Heavy Equipment 10605080 Active
187 Accumulated Depreciation - Construction and Heavy Equipment 10605081 Active
188 Accumulated Impairment Losses - Construction and Heavy Equipment 10605082 Active
189 Disaster Response and Rescue Equipment 10605090 Active
190 Accumulated Depreciation - Disaster Response and Rescue Equipment 10605091 Active
191 Accumulated Impairment Losses - Disaster Response and Rescue Equipment 10605092 Active
192 Military, Police and Security Equipment 10605100 Active
193 Accumulated Depreciation - Military, Police and Security Equipment 10605101 Active
194 Accumulated Impairment Losses - Military, Police and Security Equipment 10605102 Active
195 Medical Equipment 10605110 Active
196 Accumulated Depreciation - Medical Equipment 10605111 Active
197 Accumulated Impairment Losses - Medical Equipment 10605112 Active
198 Printing Equipment 10605120 Active
199 Accumulated Depreciation - Printing Equipment 10605121 Active
200 Accumulated Impairment Losses - Printing Equipment 10605122 Active
201 Sports Equipment 10605130 Active
202 Accumulated Depreciation - Sports Equipment 10605131 Active
203 Accumulated Impairment Losses - Sports Equipment 10605132 Active
204 Technical and Scientific Equipment 10605140 Active
205 Accumulated Depreciation - Technical and Scientific Equipment 10605141 Active
206 Accumulated Impairment Losses - Technical and Scientific Equipment 10605142 Active
207 Other Machinery and Equipment 10605990 Active
208 Accumulated Depreciation - Other Machinery and Equipment 10605991 Active
209 Accumulated Impairment Losses - Other Machinery and Equipment 10605992 Active
Transportation Equipment 10606000
210 Motor Vehicles 10606010 Active
211 Accumulated Depreciation - Motor Vehicles 10606011 Active
212 Accumulated Impairment Losses - Motor Vehicles 10606012 Active
213 Trains 10606020 Active
214 Accumulated Depreciation - Trains 10606021 Active
215 Accumulated Impairment Losses - Trains 10606022 Active
216 Aircrafts and Aircrafts Ground Equipment 10606030 Active
217 Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment 10606031 Active
218 Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment 10606032 Active
219 Watercrafts 10606040 Active
220 Accumulated Depreciation - Watercrafts 10606041 Active
221 Accumulated Impairment Losses - Watercrafts 10606042 Active

5
Unified Accounts Code Structure

# Object Code UACS Status

222 Other Transportation Equipment 10606990 Active
223 Accumulated Depreciation - Other Transportation Equipment 10606991 Active
224 Accumulated Impairment Losses - Other Transportation Equipment 10606992 Active
Furniture, Fixtures and Books 10607000
225 Furniture and Fixtures 10607010 Active
226 Accumulated Depreciation - Furniture and Fixtures 10607011 Active
227 Accumulated Impairment Losses - Furniture and Fixtures 10607012 Active
228 Books 10607020 Active
229 Accumulated Depreciation - Books 10607021 Active
230 Accumulated Impairment Losses - Books 10607022 Active
Leased Assets 10608000
231 Leased Assets, Land 10608010 Active
232 Leased Assets, Buildings and Other Structures 10608020 Active

233 Accumulated Depreciation - Leased Assets, Buildings and Other Structures 10608021 Active
234 Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures 10608022 Active
235 Leased Assets, Machinery and Equipment 10608030 Active
236 Accumulated Depreciation - Leased Assets, Machinery and Equipment 10608031 Active
237 Accumulated Impairment Losses - Leased Assets, Machinery and Equipment 10608032 Active
238 Leased Assets, Transportation Equipment 10608040 Active
239 Accumulated Depreciation - Leased Assets, Transportation Equipment 10608041 Active
240 Accumulated Impairment Losses - Leased Assets, Transportation Equipment 10608042 Active
241 Other Leased Assets 10608990 Active
242 Accumulated Depreciation - Other Leased Assets 10608991 Active
243 Accumulated Impairment Losses - Other Leased Assets 10608992 Active
Leased Assets - Improvements 10609000
244 Leased Assets Improvements, Land 10609010 Active
245 Accumulated Depreciation - Leased Assets Improvements, Land 10609011 Active
246 Accumulated Impairment Losses - Leased Assets Improvements, Land 10609012 Active
247 Leased Assets Improvements, Buildings 10609020 Active
248 Accumulated Depreciation - Leased Assets Improvements, Buildings 10609021 Active
249 Accumulated Impairment Losses - Leased Assets Improvements, Buildings 10609022 Active
250 Other Leased Assets Improvements 10609990 Active
251 Accumulated Depreciation - Other Leased Assets Improvements 10609991 Active
252 Accumulated Impairment Losses - Other Leased Assets Improvements 10609992 Active
Construction in Progress 10610000
253 Construction in Progress - Land Improvements 10610010 Active
254 Construction in Progress - Infrastructure Assets 10610020 Active
255 Construction in Progress - Buildings and Other Structures 10610030 Active
256 Construction in Progress - Leased Assets 10610040 Active
257 Construction in Progress - Leased Assets Improvements 10610050 Active
Heritage Assets 10611000
258 Historical Buildings 10611010 Active
259 Accumulated Depreciation - Historical Buildings 10611011 Active
260 Accumulated Impairment Losses - Historical Buildings 10611012 Active
261 Works of Arts and Archeological Specimens 10611020 Active
262 Accumulated Depreciation - Works of Arts and Archeological Specimens 10611021 Active
263 Accumulated Impairment Losses - Works of Arts and Archeological Specimens 10611022 Active
264 Other Heritage Assets 10611990 Active
265 Accumulated Depreciation - Other Heritage Assets 10611991 Active
266 Accumulated Impairment Losses - Other Heritage Assets 10611992 Active
Service Concession Assets 10612000

6
Unified Accounts Code Structure

# Object Code UACS Status

267 Service Concession- Road Networks 10612010 Active
268 Accumulated Depreciation - Service Concession- Road Networks 10612011 Active
269 Accumulated Impairment Losses -Service Concession - Road Networks 10612012 Active
270 Service Concession - Flood Control Systems 10612020 Active
271 Accumulated Depreciation - Service Concession - Flood Control Systems 10612021 Active
272 Accumulated Impairment Losses - Service Concession - Flood Control Systems 10612022 Active
273 Service Concession - Sewer Systems 10612030 Active
274 Accumulated Depreciation - Service Concession - Sewer Systems 10612031 Active
275 Accumulated Impairment Losses - Service Concession - Sewer Systems 10612032 Active
276 Service Concession - Water Supply Systems 10612040 Active
277 Accumulated Depreciation - Service Concession - Water Supply Systems 10612041 Active
278 Accumulated Impairment Losses - Service Concession - Water Supply Systems 10612042 Active
279 Service Concession - Power Supply Systems 10612050 Active
280 Accumulated Depreciation - Service Concession - Power Supply Systems 10612051 Active
281 Accumulated Impairment Losses - Service Concession - Power Supply Systems 10612052 Active
282 Service Concession - Communication Networks 10612060 Active
283 Accumulated Depreciation - Service Concession - Communication Networks 10612061 Active
284 Accumulated Impairment Losses - Service Concession - Communication Networks 10612062 Active
285 Service Concession - Seaport Systems 10612070 Active
286 Accumulated Depreciation - Service Concession - Seaport Systems 10612071 Active
287 Accumulated Impairment Losses - Service Concession - Seaport Systems 10612072 Active
288 Service Concession - Airport Systems 10612080 Active
289 Accumulated Depreciation - Service Concession - Airport Systems 10612081 Active
290 Accumulated Impairment Losses - Service Concession - Airport Systems 10612082 Active
291 Service Concession - Parks, Plazas and Monuments 10612090 Active
292 Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments 10612091 Active
293 Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments 10612092 Active
294 Other Service Concession Assets 10612990 Active
295 Accumulated Depreciation - Other Service Concession Assets 10612991 Active
296 Accumulated Impairment Losses - Other Service Concession Assets 10612992 Active
Other Property, Plant and Equipment 10699000
297 Work/Zoo Animals 10699010 Active
298 Accumulated Depreciation - Work/Zoo Animals 10699011 Active
299 Accumulated Impairment Losses - Work/Zoo Animals 10699012 Active
300 Other Property, Plant and Equipment 10699990 Active
301 Accumulated Depreciation - Other Property, Plant and Equipment 10699991 Active
302 Accumulated Impairment Losses - Other Property, Plant and Equipment 10699992 Active
Biological Assets 10700000
Bearer Biological Assets 10701000
303 Breeding Stocks 10701010 Active
304 Accumulated Impairment Losses - Breeding Stocks 10701011 Active
305 Livestock 10701020 Active
306 Accumulated Impairment Losses - Livestock 10701021 Active
307 Trees, Plants and Crops 10701030 Active
308 Accumulated Impairment Losses - Trees, Plants and Crops 10701031 Active
309 Aquaculture 10701040 Active
310 Accumulated Impairment Losses - Aquaculture 10701041 Active
311 Other Bearer Biological Assets 10701990 Active
312 Accumulated Impairment Losses - Other Bearer Biological Assets 10701991 Active
Consumable Biological Assets 10702000
313 Livestock Held for Consumption/Sale/Distribution 10702010 Active

7
Unified Accounts Code Structure

# Object Code UACS Status

314 Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution 10702011 Active
315 Trees, Plants and Crops Held for Consumption/Sale/Distribution 10702020 Active
316 Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution 10702021 Active
317 Agricultural Produce Held for Consumption/Sale/Distribution 10702030 Active
318 Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution 10702031 Active
319 Aquaculture 10702040 Active
320 Accumulated Impairment Losses - Aquaculture 10702041 Active
321 Other Consumable Biological Assets 10702990 Active
322 Accumulated Impairment Losses- Other Consumable Biological Assets 10702991 Active
Intangible Assets 10800000
323 Patents/Copyrights 10801010 Active
324 Accumulated Amortization - Patents/Copyrights 10801011 Active
325 Computer Software 10801020 Active
326 Accumulated Amortization - Computer Software 10801021 Active
327 Other Intangible Assets 10801990 Active
328 Accumulated Amortization - Other Intangible Assets 10801991 Active
Other Assets 10900000
Advances 19901000
329 Advances for Operation Expenses 19901010 Active
330 Advances for Payroll 19901020 Active
331 Advances to Special Disbursing Officer 19901030 Active
332 Advances to Officers and Employees 19901040 Active
Prepayments 19902000
333 Advances to Contractors 19902010 Active
334 Prepaid Rent 19902020 Active
335 Prepaid Registration 19902030 Active
336 Prepaid Interest 19902040 Active
337 Prepaid Insurance 19902050 Active
338 Other Prepayments 19902990 Active
Deposits 19903000
339 Deposits on Letters of Credits 19903010 Active
340 Guaranty Deposits 19903020 Active
341 Other Deposits 19903990 Active
342 Acquired Assets 19999010 Active
343 Accumulated Impairment Losses - Acquired Assets 19999011 Active
344 Foreclosed Property/Assets 19999020 Active
345 Accumulated Impairment Losses - Foreclosed Property/Assets 19999021 Active
346 Forfeited Property/Assets 19999030 Active
347 Accumulated Impairment Losses - Forfeited Property/Assets 19999031 Active
348 Confiscated Property/Assets 19999040 Active
349 Accumulated Impairment Losses - Confiscated Property/Assets 19999041 Active
350 Abandoned Property/Assets 19999050 Active
351 Accumulated Impairment Losses - Abandoned Property Assets 19999051 Active
352 Other Assets 19999990 Active
353 Accumulated Impairment Losses - Other Assets 19999991 Active
Liabilities 20000000
Financial Liabilities 20100000
Payables 20101000
354 Accounts Payable 20101010 Active
355 Due to Officers and Employees 20101020 Active
356 Internal Revenue Allotment Payable 20101030 Active

8
Unified Accounts Code Structure

# Object Code UACS Status

357 Notes Payable 20101040 Active
358 Interest Payable 20101050 Active
359 Operating Lease Payable 20101060 Active
360 Finance Lease Payable 20101070 Active
361 Awards and Rewards Payable 20101080 Active
362 Service Concession Arrangements Payable 20101090 Active
Bills/Bonds/Loans Payable 20102000
363 Treasury Bills Payable 20102010 Active
364 Bonds Payable - Domestic 20102020 Active
365 Discount on Bonds Payable - Domestic 20102021 Active
366 Premium on Bonds Payable - Domestic 20102022 Active
367 Bonds Payable - Foreign 20102030 Active
368 Discount on Bonds Payable - Foreign 20102031 Active
369 Premium on Bonds Payable - Foreign 20102032 Active
370 Loans Payable - Domestic 20102040 Active
371 Loans Payable - Foreign 20102050 Active
Inter-Agency Payables 20200000
372 Due to BIR 20201010 Active
373 Due to GSIS 20201020 Active
374 Due to Pag-IBIG 20201030 Active
375 Due to PhilHealth 20201040 Active
376 Due to NGAs 20201050 Active
377 Due to GOCCs 20201060 Active
378 Due to LGUs 20201070 Active
379 Due to Joint Venture 20201080 Active
Intra-Agency Payables 20300000
380 Due to Central Office 20301010 Active
381 Due to Bureaus 20301020 Active
382 Due to Regional Offices 20301030 Active
383 Due to Operating Units 20301040 Active
384 Due to Other Funds 20301050 Active
385 Trust Liabilities 20401010 Active
Trust Liabilities 20400000
386 Trust Liabilities - Disaster Risk Reduction And Management Fund 20401020 Active
387 Bail Bonds Payable 20401030 Active
388 Guaranty/Security Deposits Payable 20401040 Active
389 Customers' Deposits Payable 20401050 Active
Deffered Credits/Unearned Income 20500000
Deferred Credits 20501000
390 Deferred Finance Lease Revenue 20501010 Active
391 Deferred Service Concession Revenue 20501020 Active
392 Other Deferred Credits 20501990 Active
Unearned Revenue 20502000
393 Unearned Revenue - Investment Property 20502010 Active
394 Other Unearned Revenue 20502990 Active
Provisions 20600000
395 Pension Benefits Payable 20601010 Active
396 Leave Benefits Payable 20601020 Active
397 Retirement Gratuity Payable 20601030 Active
398 Other Provisions 20601990 Active
399 Other Payables 29999990 Active

9
Unified Accounts Code Structure

# Object Code UACS Status

Equity 30000000
400 Government Equity 30101010 Active
Government Equity 30100000
401 Contributed Capital 30101030 Active
402 Revaluation Surplus 30201010 Active
Intermediate Accounts 30300000
403 Income and Expense Summary 30301010 Active
404 Equity in Joint Venture 30401010 Active
Income 40000000
Tax Revenue 40100000
Tax Revenue - Individual and Corporation 40101000
405 Income Tax 40101010 Active
406 Professional Tax 40101020 Active
407 Travel Tax 40101030 Active
408 Immigration Tax 40101040 Active
Tax Revenue - Property 40102000
409 Estate Tax 40102010 Active
410 Donors Tax 40102020 Active
411 Capital Gains Tax 40102030 Active
Tax Revenue - Goods and Services 40103000
412 Import Duties 40103010 Active
413 Excise Tax 40103020 Active
414 Business Tax 40103030 Active
415 Tax on Sand, Gravel and Other Quarry Products 40103040 Active
416 Tax on Delivery Vans and Trucks 40103050 Active
417 Tax on Forest Products 40103060 Active
Tax Revenue - Others 40104000
418 Documentary Stamp Tax 40104010 Active
419 Motor Vehicles Users' Charge 40104020 Active
420 Other Taxes 40104990 Active
Tax Revenue - Fines and Penalties 40105000
421 Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation 40105010 Active
422 Tax Revenue - Fines and Penalties - Property Taxes 40105020 Active
423 Tax Revenue - Fines and Penalties - Taxes on Goods and Services 40105030 Active
424 Tax Revenue - Fines and Penalties - Other Taxes 40105040 Active
Service and Business Income 40200000
Service Income 40201000
425 Permit Fees 40201010 Active
426 Registration Fees 40201020 Active
427 Registration Plates, Tags and Stickers Fees 40201030 Active
428 Clearance and Certification Fees 40201040 Active
429 Franchising Fees 40201050 Active
430 Licensing Fees 40201060 Active
431 Supervision and Regulation Enforcement Fees 40201070 Active
432 Spectrum Usage Fees 40201080 Active
433 Legal Fees 40201090 Active
434 Inspection Fees 40201100 Active
435 Verification and Authentication Fees 40201110 Active
436 Passport and Visa Fees 40201120 Active
437 Processing Fees 40201130 Active
438 Fines and Penalties - Service Income 40201140 Active

10
Unified Accounts Code Structure

# Object Code UACS Status

439 Other Service Income 40201990 Active
Business Income 40202000
440 School Fees 40202010 Active
441 Affiliation Fees 40202020 Active

442 Examination Fees 40202030 Active

443 Seminar/Training Fees 40202040 Active
444 Rent/Lease Income 40202050 Active
445 Communication Network Fees 40202060 Active
446 Transportation System Fees 40202070 Active
447 Road Network Fees 40202080 Active
448 Waterworks System Fees 40202090 Active
449 Power Supply System Fees 40202100 Active
450 Seaport System Fees 40202110 Active
451 Landing and Parking Fees 40202120 Active
452 Income from Hostels/Dormitories and Other Like Facilities 40202130 Active
453 Slaughterhouse Operation 40202140 Active
454 Income from Printing and Publication 40202150 Active
455 Sales Revenue 40202160 Active
456 Sales Discounts 40202161 Active
457 Hospital Fees 40202170 Active
458 Guarantee Income 40202180 Active
459 Fidelity Insurance Income 40202190 Active
460 Dividend Income 40202200 Active
461 Interest Income 40202210 Active
462 Share in the Profit of Joint Venture 40202220 Active
463 Fines and Penalties - Business Income 40202230 Active
464 Service Concession Revenue 40202240 Active
465 Other Business Income 40202990 Active
Assistance and Subsidy 40300000
466 Subsidy from National Government 40301010 Active
467 Subsidy from Other National Government Agencies 40301020 Active
468 Assistance from Local Government Units 40301030 Active
469 Assistance from Government-Owned and/or Controlled Corporations 40301040 Active
470 Subsidy from Other Funds 40301050 Active
Shares, Grants and Donations 40400000
Shares 40401000
471 Share from National Wealth 40401010 Active
472 Share from PAGCOR/PCSO 40401020 Active
473 Share from Earnings of GOCCs 40401030 Active
474 Share from Internal Revenue Collections 40401050 Active
Grants and Donations 40402000
475 Income from Grants and Donations in Cash 40402010 Active
476 Income from Grants and Donations in Kind 40402020 Active
Gains 40500000
477 Gain on Foreign Exchange (FOREX) 40501010 Active
478 Gain on Sale of Investments 40501020 Active
479 Gain on Sale of Investment Property 40501030 Active
480 Gain on Sale of Property, Plant and Equipment 40501040 Active
481 Gain on Initial Recognition of Biological Assets 40501050 Active
482 Gain on Sale of Biological Assets 40501060 Active
483 Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change 40501070 Active

11
Unified Accounts Code Structure

# Object Code UACS Status

484 Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change 40501080 Active
485 Gain on Sale of Agricultural Produce 40501090 Active
486 Gain on Sale of Intangible Assets 40501100 Active
487 Other Gains 40501990 Active
Other Non-Operating Income 40600000
Sale of Assets 40601000
488 Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties 40601010 Active
489 Sale of Unserviceable Property 40601020 Active
490 Reversal of Impairment Loss 40602010 Active
Miscellaneous Income 40609000
491 Proceeds from Insurance/Indemnities 40609010 Active
492 Miscellaneous Income 40609990 Active
Expenses 50000000
Personnel Services 50100000
Salaries and Wages 50101000
493 Salaries and Wages - Regular 50101010 Active
494 Salaries and Wages - Casual/Contractual 50101020 Active
495 Salaries and Wages - Substitute Teachers 50101030 Active
Other Compensation 50102000
496 Personal Economic Relief Allowance (PERA) 50102010 Active
497 Representation Allowance (RA) 50102020 Active
498 Transportation Allowance (TA) 50102030 Active
499 Clothing/Uniform Allowance 50102040 Active
500 Subsistence Allowance (SA) 50102050 Active
501 Laundry Allowance ( LA ) 50102060 Active
502 Quarters Allowance ( QA ) 50102070 Active
503 Productivity Incentive Allowance (PIA) 50102080 Active
504 Overseas Allowance (OA) 50102090 Active
505 Honoraria 50102100 Active
506 Hazard Pay ( HP ) 50102110 Active
507 Longevity Pay ( LP ) 50102120 Active
508 Overtime and Night Pay 50102130 Active
509 Year End Bonus 50102140 Active
510 Cash Gift 50102150 Active
511 Mid-Year Bonus - Civilian 50102160 Active
512 Other Bonuses and Allowances 50102990 Active
Personnel Benefit Contributions 50103000
513 Retirement and Life Insurance Premiums 50103010 Active
514 Pag-IBIG Contributions 50103020 Active
515 PhilHealth Contributions 50103030 Active
516 Employees Compensation Insurance Premiums (ECIP) 50103040 Active
517 Provident/Welfare Fund Contributions 50103050 Active
Other Personnel Benefits 50104000
518 Pension Benefits 50104010 Active
519 Retirement Gratuity 50104020 Active
520 Terminal Leave Benefits 50104030 Active
521 Other Personnel Benefits 50104990 Active
Maintenance and Other Operating Expenses 50200000
Traveling Expenses 50201000
522 Traveling Expenses - Local 50201010 Active
523 Traveling Expenses - Foreign 50201020 Active

12
Unified Accounts Code Structure

# Object Code UACS Status

Training and Scholarship Expenses 50202000
524 Training Expenses 50202010 Active
525 Scholarship Grants/Expenses 50202020 Active
Supplies and Materials Expenses 50203000
526 Office Supplies Expenses 50203010 Active
527 Accountable Forms Expenses 50203020 Active
528 Non-Accountable Forms Expenses 50203030 Active
529 Animal/Zoological Supplies Expenses 50203040 Active
530 Food Supplies Expenses 50203050 Active
531 Welfare Goods Expense 50203060 Active
532 Drugs and Medicines Expenses 50203070 Active
533 Medical, Dental and Laboratory Supplies Expenses 50203080 Active
534 Fuel, Oil and Lubricants Expenses 50203090 Active
535 Agricultural and Marine Supplies Expenses 50203100 Active
536 Textbooks and Instructional Materials Expenses 50203110 Active
537 Military, Police and Traffic Supplies Expenses 50203120 Active
538 Chemical and Filtering Supplies Expenses 50203130 Active
539 Semi-Expendable Machinery and Equipment Expenses 50203210 Active
540 Semi-Expendable Furniture, Fixtures and Books Expenses 50203220 Active
541 Other Supplies and Materials Expenses 50203990 Active
Utility Expenses 50204000
542 Water Expenses 50204010 Active
543 Electricity Expenses 50204020 Active
544 Gas/Heating Expenses 50204030 Active
545 Other Utility Expenses 50204990 Active
Communication Expenses 50205000
546 Postage and Courier Services 50205010 Active
547 Telephone Expenses 50205020 Active
548 Internet Subscription Expenses 50205030 Active
549 Cable, Satellite, Telegraph and Radio Expenses 50205040 Active
Awards/Rewards and Prizes 50206000
550 Awards/Rewards Expenses 50206010 Active
551 Prizes 50206020 Active
Survey, Research, Exploration and Development Expenses 50207000
552 Survey Expenses 50207010 Active
553 Research, Exploration and Development Expenses 50207020 Active
Demolition/Relocation and Desilting/Dredging Expenses 50208000
554 Demolition and Relocation Expenses 50208010 Active
555 Desilting and Dredging Expenses 50208020 Active
556 Generation, Transmission and Distribution Expenses 50209010 Active
Confidential, Intelligence and Extraordinary Expenses 50210000
557 Confidential Expenses 50210010 Active
558 Intelligence Expenses 50210020 Active
559 Extraordinary and Miscellaneous Expenses 50210030 Active
Professional Services 50211000
560 Legal Services 50211010 Active
561 Auditing Services 50211020 Active
562 Consultancy Services 50211030 Active
563 Other Professional Services 50211990 Active
General Services 50212000
564 Environment/Sanitary Services 50212010 Active

13
Unified Accounts Code Structure

# Object Code UACS Status

565 Janitorial Services 50212020 Active
566 Security Services 50212030 Active
567 Other General Services 50212990 Active
Repairs and Maintenance 50213000
568 Repairs and Maintenance - Investment Property 50213010 Active
569 Repairs and Maintenance - Land Improvements 50213020 Active
570 Repairs and Maintenance - Infrastructure Assets 50213030 Active
571 Repairs and Maintenance - Buildings and Other Structures 50213040 Active
572 Repairs and Maintenance - Machinery and Equipment 50213050 Active
573 Repairs and Maintenance - Transportation Equipment 50213060 Active
574 Repairs and Maintenance - Furniture and Fixtures 50213070 Active
575 Repairs and Maintenance - Leased Assets 50213080 Active
576 Repairs and Maintenance - Leased Assets Improvements 50213090 Active
577 Restoration and Maintenance - Heritage Assets 50213100 Active
578 Repairs and Maintenance - Semi-Expendable Machinery and Equipment 50213210 Active
579 Repairs and Maintenance - Semi-Expendable Furniture, Fixtures and Books 50213220 Active
580 Repairs and Maintenance - Other Property, Plant and Equipment 50213990 Active
Financial Assistance/Subsidy 50214000
581 Subsidy to NGAs 50214010 Active
582 Financial Assistance to NGAs 50214020 Active
583 Financial Assistance to Local Government Units 50214030 Active
584 Budgetary Support to Government-Owned and/or Controlled Corporations 50214040 Active
585 Financial Assistance to NGOs/POs 50214050 Active
586 Internal Revenue Allotment 50214060 Active
587 Subsidy to Regional Offices/Staff Bureaus 50214070 Active
588 Subsidy to Operating Units 50214080 Active
589 Subsidy to Other Funds 50214090 Active
590 Subsidies - Others 50214990 Active
Taxes, Insurance Premiums and Other Fees 50215000
591 Taxes, Duties and Licenses 50215010 Active
592 Fidelity Bond Premiums 50215020 Active
593 Insurance Expenses 50215030 Active
594 Labor and Wages 50216010 Active
Other Maintenance and Operating Expenses 50299000
595 Advertising Expenses 50299010 Active
596 Printing and Publication Expenses 50299020 Active
597 Representation Expenses 50299030 Active
598 Transportation and Delivery Expenses 50299040 Active
599 Rent/Lease Expenses 50299050 Active
600 Membership Dues and Contributions to Organizations 50299060 Active
601 Subscription Expenses 50299070 Active
602 Donations 50299080 Active
603 Litigation/Acquired Assets Expenses 50299090 Active
604 Bank Transaction Fee 50299220 Active
605 Other Maintenance and Operating Expenses 50299990 Active
Financial Expenses 50300000
606 Management Supervision/Trusteeship Fees 50301010 Active
607 Interest Expenses 50301020 Active
608 Guarantee Fees 50301030 Active
609 Bank Charges 50301040 Active
610 Commitment Fees 50301050 Active

14
Unified Accounts Code Structure

# Object Code UACS Status

611 Other Financial Charges 50301990 Active
Direct Costs 50400000
Cost of Goods Manufactured 50401000
612 Direct Labor 50401010 Active
613 Manufacturing Overhead 50401020 Active
614 Cost of Sales 50402010 Active
Non-Cash Expenses 50500000
Depreciation 50501000
615 Depreciation - Investment Property 50501010 Active
616 Depreciation - Land Improvements 50501020 Active
617 Depreciation - Infrastructure Assets 50501030 Active
618 Depreciation - Buildings and Other Structures 50501040 Active
619 Depreciation - Machinery and Equipment 50501050 Active
620 Depreciation - Transportation Equipment 50501060 Active
621 Depreciation - Furniture, Fixtures and Books 50501070 Active
622 Depreciation - Leased Assets 50501080 Active
623 Depreciation - Leased Assets Improvements 50501090 Active
624 Depreciation - Heritage Assets 50501100 Active
625 Depreciation - Service Concession Asset 50501110 Active
626 Depreciation - Other Property, Plant and Equipment 50501990 Active
Amortization 50502000
627 Amortization - Intangible Assets 50502010 Active
Impairment Loss 50503000
628 Impairment Loss - Financial Assets Held to Maturity 50503010 Active
629 Impairment Loss - Loans and Receivables 50503020 Active
630 Impairment Loss - Lease Receivables 50503030 Active
631 Impairment Loss - Investments in GOCCs 50503040 Active
632 Impairment Loss - Investment in Joint Venture 50503050 Active
633 Impairment Loss - Other Receivables 50503060 Active
634 Impairment Loss - Inventories 50503070 Active
635 Impairment Loss - Investment Property 50503080 Active
636 Impairment Loss - Property, Plant and Equipment 50503090 Active
637 Impairment Loss - Biological Assets 50503100 Active
638 Impairment Loss - Intangible Assets 50503110 Active
639 Impairment Loss - Investments in Associates 50503120 Active
640 Impairment Loss - Other Assets 50503139 Active
Losses 50504000
641 Loss on Foreign Exchange (FOREX) 50504010 Active
642 Loss on Sale of Investments 50504020 Active
643 Loss on Sale of Investment Property 50504030 Active
644 Loss on Sale of Property, Plant and Equipment 50504040 Active
645 Loss on Sale of Biological Assets 50504050 Active
646 Loss on Sale of Agricultural Produce 50504060 Active
647 Loss on Sale of Intangible Assets 50504070 Active
648 Loss on Sale of Assets 50504080 Active
649 Loss of Assets 50504090 Active
650 Loss on Guaranty 50504100 Active
651 Loss on Initial Recognition of Biological Assets 50504110 Active
652 Other Losses 50504990 Active
Capital Outlays 50600000
Investment Outlay 50601000

15
Unified Accounts Code Structure

# Object Code UACS Status

653 Investment in Government-Owned and/or Controlled Corporations 50601010 Active
654 Investment in Associates 50601020 Active
Loans Outlay 50602000
655 Loans Outlay - Government-Owned and/or Controlled Corporations 50602010 Active
656 Loans Outlay - Local Government Units 50602020 Active
657 Loans Outlay - Others 50602990 Active
Investment Property Outlay 50603000
658 Land and Buildings Outlay 50603010 Active
Property, Plant and Equipment Outlay 50604000
659 Land Outlay 50604010 Active
660 Land Improvements Outlay 50604020 Active
661 Infrastructure Outlay 50604030 Active
662 Buildings and Other Structures 50604040 Active
663 Machinery and Equipment Outlay 50604050 Active
664 Transportation Equipment Outlay 50604060 Active
665 Furniture, Fixtures and Books Outlay 50604070 Active
666 Heritage Assets 50604080 Active
667 Other Property Plant and Equipment Outlay 50604090 Active
668 Leased Assets Improvements 50604100 Active
Biological Assets Outlay 50605000
669 Bearer Biological Assets Outlay 50605010 Active
Intangible Assets Outlay 50606000
670 Patents/Copyrights 50606010 Active
671 Computer Software 50606020 Active
672 Other Intangible Assets 50606990 Active

16