Uacs - New

Unified Accounts Code Structure
# Object Code / Sub-Object Code UACS Status

Asset 10000000 00
Cash and Cash Equivalents 10100000 00
Cash on Hand 10101000 00
1 Cash - Collecting Officers 10101010 00 Active
2 Petty Cash 10101020 00 Active
Cash in Bank - Local Currency 10102000 00
3 Cash in Bank - Local Currency, Bangko Sentral ng Pilipinas 10102010 00 Active
Cash in Bank - Local Currency, Current Account 10102020 00
4 Cash in Bank - Local Currency, Current Account - Allied Bank 10102020 01 Active
5 Cash in Bank - Local Currency, Current Account - Amanah Bank 10102020 02 Active
6 Cash in Bank - Local Currency, Current Account - Asia United Bank Corporation 10102020 03 Active
7 Cash in Bank - Local Currency, Current Account - Australia and New Zealand Bank 10102020 04 Active
8 Cash in Bank - Local Currency, Current Account - Banco de Oro (BDO) 10102020 05 Active
9 Cash in Bank - Local Currency, Current Account - Bangkok Bank 10102020 06 Active
10 Cash in Bank - Local Currency, Current Account - Bangkok Bank Public Company Limited 10102020 07 Active
11 Cash in Bank - Local Currency, Current Account - Bank of China 10102020 08 Active
12 Cash in Bank - Local Currency, Current Account - Bank of Commerce 10102020 09 Active
13 Cash in Bank - Local Currency, Current Account - Bank of the Philippine Islands (BPI) 10102020 10 Active
14 Cash in Bank - Local Currency, Current Account - Bank of Tokyo 10102020 11 Active
15 Cash in Bank - Local Currency, Current Account - China Banking Corporation 10102020 12 Active
16 Cash in Bank - Local Currency, Current Account - Chinatrust Commercial Bank 10102020 13 Active
17 Cash in Bank - Local Currency, Current Account - Citibank 10102020 14 Active
18 Cash in Bank - Local Currency, Current Account - Deutsche Bank AG 10102020 15 Active
19 Cash in Bank - Local Currency, Current Account - Development Bank of the Philippines (DBP) 10102020 16 Active
20 Cash in Bank - Local Currency, Current Account - East-West Banking Corporation 10102020 17 Active
21 Cash in Bank - Local Currency, Current Account - Equitable PCI Bank 10102020 18 Active
22 Cash in Bank - Local Currency, Current Account - First Consolidated Bank (FCB) 10102020 19 Active
23 Cash in Bank - Local Currency, Current Account - Fuji-Mizuho Bank 10102020 20 Active
24 Cash in Bank - Local Currency, Current Account - Hong Kong and Shanghai Banking Corp 10102020 21 Active
25 Cash in Bank - Local Currency, Current Account - International Commercial Bank of China 10102020 22 Active
26 Cash in Bank - Local Currency, Current Account - International Exchange Bank 10102020 23 Active
27 Cash in Bank - Local Currency, Current Account - Land Bank of the Philippines (LBP) 10102020 24 Active
28 Cash in Bank - Local Currency, Current Account - Maybank Philippines 10102020 25 Active
29 Cash in Bank - Local Currency, Current Account - Metropolitan and Trust Co 10102020 26 Active
30 Cash in Bank - Local Currency, Current Account - Philippine Bank of Communication 10102020 27 Active
31 Cash in Bank - Local Currency, Current Account - Philippine Business Bank 10102020 28 Active
32 Cash in Bank - Local Currency, Current Account - Philippine National Bank (PNB) 10102020 29 Active
33 Cash in Bank - Local Currency, Current Account - Philippine Postal Savings Bank (PPSB) 10102020 30 Active
34 Cash in Bank - Local Currency, Current Account - Philippine Trust Company 10102020 31 Active
35 Cash in Bank - Local Currency, Current Account - Philippine Veterans Bank (PVB) 10102020 32 Active
36 Cash in Bank - Local Currency, Current Account - Rizal Commercial Banking Corp (RCBC) 10102020 33 Active
37 Cash in Bank - Local Currency, Current Account - Robinsons Bank 10102020 34 Active
38 Cash in Bank - Local Currency, Current Account - Security Bank 10102020 35 Active
39 Cash in Bank - Local Currency, Current Account - Standard Chartered Bank 10102020 36 Active
40 Cash in Bank - Local Currency, Current Account - Sterling Bank of Asia 10102020 37 Active
41 Cash in Bank - Local Currency, Current Account - Union Bank of the Philippines 10102020 38 Active
42 Cash in Bank - Local Currency, Current Account - United Coconut Planters Bank (UCPB) 10102020 39 Active
Cash in Bank - Local Currency, Savings Account 10102030 00
43 Cash in Bank - Local Currency, Savings Accounts - Land Bank of the Philippines (LBP) 10102030 01 Active
44 Cash in Bank - Local Currency, Savings Accounts - Development Bank of the Philippines (DBP) 10102030 02 Active
45 Cash in Bank - Local Currency, Savings Accounts - Philippine Veterans Bank (PVB) 10102030 03 Active
1

46 Cash in Bank - Local Currency, Savings Accounts - Philippine National Bank (PNB) 10102030 04 Active
47 Cash in Bank - Local Currency, Savings Accounts - Philippine Amanah Bank (PAB) 10102030 05 Active
48 Cash in Bank - Local Currency, Savings Accounts - Philippine Post Savings Bank (PPSB) 10102030 06 Active
49 Cash in Bank - Local Currency, Savings Accounts - United Coconut Planters Bank (UCPB) 10102030 07 Active
Cash in Bank - Local Currency, Time Deposits 10102040 00
50 Cash in Bank - Local Currency, Time Deposits - Land Bank of the Philippines (LBP) 10102040 01 Active
51 Cash in Bank - Local Currency, Time Deposits - Development Bank of the Philippines (DBP) 10102040 02 Active
52 Cash in Bank - Local Currency, Time Deposits - Philippine Veterans Bank (PVB) 10102040 03 Active
53 Cash in Bank - Local Currency, Time Deposits - Philippine National Bank (PNB) 10102040 04 Active
54 Cash in Bank - Local Currency, Time Deposits - United Coconut Planters Bank (UCPB) 10102040 05 Active
Cash in Bank - Foreign Currency 10103000 00
55 Cash in Bank - Foreign Currency, Bangko Sentral ng Pilipinas 10103010 00 Active
56 Cash in Bank - Foreign Currency, Current Account 10103020 00 Active
Cash in Bank - Foreign Currency, Current Account 10103020 00
57 Cash in Bank - Foreign Currency, Current Account - Foreign Banks 10103020 01 Active
Cash in Bank - Foreign Currency, Savings Account 10103030 00
58 Cash in Bank - Foreign Currency, Savings Account - Land Bank of the Philippines (LBP) 10103030 01 Active
59 Cash in Bank - Foreign Currency, Savings Account - Development Bank of the Philippines (DBP) 10103030 02 Active
60 Cash in Bank - Foreign Currency, Savings Account - Philippine National Bank (PNB) 10103030 03 Active
61 Cash in Bank - Foreign Currency, Savings Account - United Coconut Planters Bank (UCPB) 10103030 04 Active
62 Cash in Bank - Foreign Currency, Savings Account - Foreign Banks 10103030 05 Active
Cash in Bank - Foreign Currency, Time Deposits 10103040 00
63 Cash in Bank - Foreign Currency, Time Deposits - Land Bank of the Philippines (LBP) 10103040 01 Active
64 Cash in Bank - Foreign Currency, Time Deposits - Development Bank of the Philippines (DBP) 10103040 02 Active
65 Cash in Bank - Foreign Currency, Time Deposits - Philippine National Bank (PNB) 10103040 03 Active
66 Cash in Bank - Foreign Currency, Time Deposits - United Coconut Planters Bank (UCPB) 10103040 04 Active
Treasury/Agency Cash Accounts 10104000 00
67 Cash - Treasury/Agency Deposit, Regular 10104010 00 Active
68 Cash - Treasury/Agency Deposit, Special Account 10104020 00 Active
69 Cash - Treasury/Agency Deposit, Trust 10104030 00 Active
70 Cash - Modified Disbursement System (MDS), Regular 10104040 00 Active
71 Cash - Modified Disbursement System (MDS), Special Account 10104050 00 Active
72 Cash - Modified Disbursement System (MDS), Trust 10104060 00 Active

73 Cash - Tax Remittance Advice 10104070 00 Active
74 Cash - Constructive Income Remittance 10104080 00 Active
Cash Equivalents 10105000 00
75 Treasury Bills 10105010 00 Active
Investments 10200000 00
Financial Assets at Fair Value Through Surplus or Deficit 10201000 00
76 Financial Assets Held for Trading 10201010 00 Active
77 Financial Assets Designated at Fair Value Through Surplus or Deficit 10201020 00 Active
78 Derivative Financial Assets Held for Trading 10201030 00 Active
79 Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit 10201040 00 Active
Financial Assets - Held to Maturity 10202000 00
80 Investments in Treasury Bills - Local 10202010 00 Active
Allowance for Impairment - Investments in Treasury Bills - Local 10202011 00
81 Allowance for Impairment - Investments in Treasury Bills - Local 10202011 00 Active
82 Investments in Treasury Bills - Foreign 10202020 00 Active
83 Allowance for Impairment - Investments in Treasury Bills - Foreign 10202021 00 Active
84 Investments in Treasury Bonds - Local 10202030 00 Active
Allowance for Impairment - Investments in Bonds - Local 10202031 00
2

85 Allowance for Impairment - Investments in Treasury Bonds - Local 10202031 00 Active
86 Investments in Treasury Bonds - Foreign 10202040 00 Active
87 Allowance for Impairment - Investments in Treasury Bonds - Foreign 10202041 00 Active
Financial Assets - Others 10203000 00
88 Investments in Stocks 10203010 00 Active
89 Investments in Bonds 10203020 00 Active
90 Other Investments 10203990 00 Active
91 Investments in GOCCs 10204010 00 Active
Investments in GOCCs 10204000 00
92 Allowance for Impairment - Investments in GOCCs 10204011 00 Active
93 Investments in Joint Venture 10205010 00 Active
Investments in Joint Venture 10205000 00
94 Allowance for Impairment - Investments in Joint Venture 10205011 00 Active
95 Investments in Associates 10206010 00 Active
Investments in Associates 10206000 00
96 Allowance for Impairment - Investments in Associates 10206011 00 Active
97 Sinking Fund 10207010 00 Active
Receivables 10300000 00
Loans and Receivable Accounts 10301000 00
98 Accounts Receivable 10301010 00 Active
99 Allowance for Impairment - Accounts Receivable 10301011 00 Active
100 Notes Receivable 10301020 00 Active
101 Allowance for Impairment - Notes Receivable 10301021 00 Active
102 Loans Receivable - Government-Owned and/or Controlled Corporations 10301030 00 Active
103 Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled 10301031 00 Active
Corporations
104 Loans Receivable - Local Government Units 10301040 00 Active
105 Allowance for Impairment - Loans Receivable - Local Government Units 10301041 00 Active
Interests Receivable 10301050 00
106 Interests Receivable 10301050 00 Active
107 Allowance for Impairment - Interests Receivable 10301051 00 Active
108 Dividends Receivable 10301060 00 Active
109 Loans Receivable - Others 10301990 00 Active
Allowance for Impairment - Loans Receivables - Others 10301991 00
110 Allowance for Impairment - Loans Receivable - Others 10301991 00 Active
Lease Receivable 10302000 00
Operating Lease Receivable 10302010 00
111 Operating Lease Receivable 10302010 00 Active
112 Allowance for Impairment - Operating Lease Receivable 10302011 00 Active
113 Finance Lease Receivable 10302020 00 Active
114 Allowance for Impairment - Finance Lease Receivable 10302021 00 Active
Inter-Agency Receivables 10303000 00
115 Due from National Government Agencies 10303010 00 Active
116 Due from Government-Owned and/or Controlled Corporations 10303020 00 Active
Due fom Local Government Units 10303030 00
117 Due from Local Government Units 10303030 00 Active
118 Due from Joint Venture 10303040 00 Active
Intra-Agency Receivables 10304000 00
Due from Central Office 10304010 00
119 Due from Central Office 10304010 00 Active
120 Due from Bureaus 10304020 00 Active
121 Due from Regional Offices 10304030 00 Active
3

122 Due from Operating Units 10304040 00 Active
Other Receivables 10305000 00
Receivables - Disallowances/Charges 10305010 00
123 Receivables - Disallowances/Charges 10305010 00 Active
124 Due from Officers and Employees 10305020 00 Active
125 Due from Non-Government Organizations/People's Organizations 10305030 00 Active
126 Other Receivables 10305990 00 Active
Allowance for Impairment - Other Receivables 10305991 00
127 Allowance for Impairment - Other Receivables 10305991 00 Active
Inventories 10400000 00
Inventory Held for Sale 10401000 00
Merchandise Inventory 10401010 00
128 Supplies and Materials 10401010 01 Active
129 Drugs and Medicines 10401010 02 Active
130 Agricultural Produce 10401010 03 Active
131 Ammunitions 10401010 04 Active
132 Property and Equipment 10401010 05 Active
133 Others 10401010 99 Active
Inventory Held for Distribution 10402000 00
134 Food Supplies for Distribution 10402010 00 Active
135 Welfare Goods for Distribution 10402020 00 Active
136 Drugs and Medicines for Distribution 10402030 00 Active
137 Medical, Dental and Laboratory Supplies for Distribution 10402040 00 Active
138 Agricultural and Marine Supplies for Distribution 10402050 00 Active
139 Agricultural Produce for Distribution 10402060 00 Active
140 Textbooks and Instructional Materials for Distribution 10402070 00 Active
141 Construction Materials for Distribution 10402080 00 Active
142 Property and Equipment for Distribution 10402090 00 Active
Other Supplies and Materials for Distribution 10402990 00
143 Other Supplies and Materials for Distribution 10402990 00 Active
Inventory Held for Manufacturing 10403000 00
144 Raw Materials Inventory 10403010 00 Active
145 Work-In-Process Inventory 10403020 00 Active
146 Finished Goods Inventory 10403030 00 Active
Inventory Held for Consumption 10404000 00
147 Office Supplies Inventory 10404010 00 Active
148 Accountable Forms, Plates and Stickers Inventory 10404020 00 Active
149 Non-Accountable Forms Inventory 10404030 00 Active
150 Animal/Zoological Supplies Inventory 10404040 00 Active
151 Food Supplies Inventory 10404050 00 Active
152 Drugs and Medicines Inventory 10404060 00 Active
153 Medical, Dental and Laboratory Supplies Inventory 10404070 00 Active
154 Fuel, Oil and Lubricants Inventory 10404080 00 Active
155 Agricultural and Marine Supplies Inventory 10404090 00 Active
156 Textbooks and Instructional Materials Inventory 10404100 00 Active
157 Military, Police and Traffic Supplies Inventory 10404110 00 Active
158 Chemical and Filtering Supplies Inventory 10404120 00 Active
159 Construction Materials Inventory 10404130 00 Active
160 Other Supplies and Materials Inventory 10404990 00 Active
Investment Property 10500000 00
Land and Buildings 10501000 00
4

161 Investment Property, Land 10501010 00 Active
162 Accumulated Impairment Losses - Investment Property, Land 10501011 00 Active
163 Investment Property, Buildings 10501020 00 Active
164 Accumulated Depreciation - Investment Property, Buildings 10501021 00 Active
165 Accumulated Impairment Losses - Investment Property, Buildings 10501022 00 Active
Property, Plant and Equipment 10600000 00
Land 10601000 00
166 Accumulated Impairment Losses - Land 10601011 00 Active
Land Improvements 10602000 00
167 Land Improvements - Aquaculture Structures 10602010 00 Active
Accumulated Depreciation - Land Improvements, Aquaculture Structures 10602011 00
168 Accumulated Depreciation - Land Improvements - Aquaculture Structures 10602011 00 Active
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures 10602012 00
169 Accumulated Impairment Losses - Land Improvements - Aquaculture Structures 10602012 00 Active
170 Land Improvements, Reforestation Projects 10602020 00 Active
171 Accumulated Impairment Losses - Land Improvements, Reforestation Projects 10602021 00 Active
172 Other Land Improvements 10602990 00 Active
173 Accumulated Depreciation - Other Land Improvements 10602991 00 Active
174 Accumulated Impairment Losses - Other Land Improvements 10602992 00 Active
Infrastructure Assets 10603000 00
175 Road Networks 10603010 00 Active
176 Accumulated Depreciation - Road Networks 10603011 00 Active
177 Accumulated Impairment Losses - Road Networks 10603012 00 Active
178 Flood Control Systems 10603020 00 Active
179 Accumulated Depreciation - Flood Control Systems 10603021 00 Active
180 Accumulated Impairment Losses - Flood Control Systems 10603022 00 Active
181 Sewer Systems 10603030 00 Active
Accumulated Depreciation - Sewer Systems 10603031 00
182 Accumulated Depreciation - Sewer Systems 10603031 00 Active
183 Accumulated Impairment Losses - Sewer Systems 10603032 00 Active
184 Water Supply Systems 10603040 00 Active
185 Accumulated Depreciation - Water Supply Systems 10603041 00 Active
Accumulated Impairment Losses - Water Supply Systems 10603042 00
186 Accumulated Impairment Losses - Water Supply Systems 10603042 00 Active
187 Power Supply Systems 10603050 00 Active
188 Accumulated Depreciation - Power Supply Systems 10603051 00 Active
189 Accumulated Impairment Losses - Power Supply Systems 10603052 00 Active
190 Communication Networks 10603060 00 Active
Accumulated Depreciation - Communication Networks 10603061 00
191 Accumulated Depreciation - Communication Networks 10603061 00 Active
192 Accumulated Impairment Losses - Communication Networks 10603062 00 Active
193 Seaport Systems 10603070 00 Active
194 Accumulated Depreciation - Seaport Systems 10603071 00 Active
195 Accumulated Impairment Losses - Seaport Systems 10603072 00 Active
196 Airport Systems 10603080 00 Active
Accumulated Depreciation - Airport Systems 10603081 00
197 Accumulated Depreciation - Airport Systems 10603081 00 Active
198 Accumulated Impairment Losses - Airport Systems 10603082 00 Active
199 Parks, Plazas and Monuments 10603090 00 Active
200 Accumulated Depreciation - Parks, Plazas and Monuments 10603091 00 Active
201 Accumulated Impairment Losses - Parks, Plazas and Monuments 10603092 00 Active
5

202 Other Infrastructure Assets 10603990 00 Active
203 Accumulated Depreciation - Other Infrastructure Assets 10603991 00 Active
204 Accumulated Impairment Losses - Other Infrastructure Assets 10603992 00 Active
Buildings and Other Structures 10604000 00
205 Buildings 10604010 00 Active
206 Accumulated Depreciation - Buildings 10604011 00 Active
207 Accumulated Impairment Losses - Buildings 10604012 00 Active
208 School Buildings 10604020 00 Active
209 Accumulated Depreciation - School Buildings 10604021 00 Active
210 Accumulated Impairment Losses - School Buildings 10604022 00 Active
211 Hospitals and Health Centers 10604030 00 Active
Accumulated Depreciation - Hospitals and Health Centers 10604031 00
212 Accumulated Depreciation - Hospitals and Health Centers 10604031 00 Active
213 Accumulated Impairment Losses - Hospitals and Health Centers 10604032 00 Active
214 Markets 10604040 00 Active
215 Accumulated Depreciation - Markets 10604041 00 Active
216 Accumulated Impairment Losses - Markets 10604042 00 Active
217 Slaughterhouses 10604050 00 Active
Accumulated Depreciation - Slaughterhouses 10604051 00
218 Accumulated Depreciation - Slaughterhouses 10604051 00 Active
219 Accumulated Impairment Losses - Slaughterhouses 10604052 00 Active
220 Hostels and Dormitories 10604060 00 Active
221 Accumulated Depreciation - Hostels and Dormitories 10604061 00 Active
222 Accumulated Impairment Losses - Hostels and Dormitories 10604062 00 Active
223 Other Structures 10604990 00 Active
224 Accumulated Depreciation - Other Structures 10604991 00 Active
225 Accumulated Impairment Losses - Other Structures 10604992 00 Active
Machinery and Equipment 10605000 00
226 Machinery 10605010 00 Active
227 Accumulated Depreciation - Machinery 10605011 00 Active
228 Accumulated Impairment Losses - Machinery 10605012 00 Active
229 Office Equipment 10605020 00 Active
230 Accumulated Depreciation - Office Equipment 10605021 00 Active
231 Accumulated Impairment Losses - Office Equipment 10605022 00 Active
232 Information and Communication Technology Equipment 10605030 00 Active
233 Accumulated Depreciation - Information and Communication Technology Equipment 10605031 00 Active
234 Accumulated Impairment Losses - Information and Communication Technology Equipment 10605032 00 Active
235 Agricultural and Forestry Equipment 10605040 00 Active
236 Accumulated Depreciation - Agricultural and Forestry Equipment 10605041 00 Active
237 Accumulated Impairment Losses - Agricultural and Forestry Equipment 10605042 00 Active
238 Marine and Fishery Equipment 10605050 00 Active
239 Accumulated Depreciation - Marine and Fishery Equipment 10605051 00 Active
240 Accumulated Impairment Losses - Marine and Fishery Equipment 10605052 00 Active
241 Airport Equipment 10605060 00 Active
242 Accumulated Depreciation - Airport Equipment 10605061 00 Active
243 Accumulated Impairment Losses - Airport Equipment 10605062 00 Active
244 Communication Equipment 10605070 00 Active
245 Accumulated Depreciation - Communication Equipment 10605071 00 Active
246 Accumulated Impairment Losses - Communication Equipment 10605072 00 Active
247 Construction and Heavy Equipment 10605080 00 Active
248 Accumulated Depreciation - Construction and Heavy Equipment 10605081 00 Active
6

249 Accumulated Impairment Losses - Construction and Heavy Equipment 10605082 00 Active
Disaster Response and Rescue Equipment 10605090 00
250 Firefighting Equipment and Accessories 10605090 01 Active
251 Flood and Rescue Equipment 10605090 02 Active
252 Earthquake Rescue Equipment 10605090 03 Active
253 Volcanic Eruption Rescue Equipment 10605090 04 Active
254 Landslide Rescue Equipment 10605090 05 Active
255 Accumulated Depreciation - Disaster Response and Rescue Equipment 10605091 00 Active
256 Accumulated Impairment Losses - Disaster Response and Rescue Equipment 10605092 00 Active
257 Military, Police and Security Equipment 10605100 00 Active
258 Accumulated Depreciation - Military, Police and Security Equipment 10605101 00 Active
259 Accumulated Impairment Losses - Military, Police and Security Equipment 10605102 00 Active
260 Medical Equipment 10605110 00 Active
261 Accumulated Depreciation - Medical Equipment 10605111 00 Active
262 Accumulated Impairment Losses - Medical Equipment 10605112 00 Active
263 Printing Equipment 10605120 00 Active
264 Accumulated Depreciation - Printing Equipment 10605121 00 Active
265 Accumulated Impairment Losses - Printing Equipment 10605122 00 Active
266 Sports Equipment 10605130 00 Active
267 Accumulated Depreciation - Sports Equipment 10605131 00 Active
268 Accumulated Impairment Losses - Sports Equipment 10605132 00 Active
269 Technical and Scientific Equipment 10605140 00 Active
270 Accumulated Depreciation - Technical and Scientific Equipment 10605141 00 Active
271 Accumulated Impairment Losses - Technical and Scientific Equipment 10605142 00 Active
272 Other Machinery and Equipment 10605990 00 Active
273 Accumulated Depreciation - Other Machinery and Equipment 10605991 00 Active
274 Accumulated Impairment Losses - Other Machinery and Equipment 10605992 00 Active
Transportation Equipment 10606000 00
275 Motor Vehicles 10606010 00 Active
276 Accumulated Depreciation - Motor Vehicles 10606011 00 Active
277 Accumulated Impairment Losses - Motor Vehicles 10606012 00 Active
278 Trains 10606020 00 Active
279 Accumulated Depreciation - Trains 10606021 00 Active
280 Accumulated Impairment Losses - Trains 10606022 00 Active
281 Aircrafts and Aircrafts Ground Equipment 10606030 00 Active
282 Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment 10606031 00 Active
283 Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment 10606032 00 Active
284 Watercrafts 10606040 00 Active
285 Accumulated Depreciation - Watercrafts 10606041 00 Active
286 Accumulated Impairment Losses - Watercrafts 10606042 00 Active
287 Other Transportation Equipment 10606990 00 Active
288 Accumulated Depreciation - Other Transportation Equipment 10606991 00 Active
289 Accumulated Impairment Losses - Other Transportation Equipment 10606992 00 Active
Furniture, Fixtures and Books 10607000 00
290 Furniture and Fixtures 10607010 00 Active
291 Accumulated Depreciation - Furniture and Fixtures 10607011 00 Active
292 Accumulated Impairment Losses - Furniture and Fixtures 10607012 00 Active
293 Books 10607020 00 Active
294 Accumulated Depreciation - Books 10607021 00 Active
295 Accumulated Impairment Losses - Books 10607022 00 Active
Leased Assets 10608000 00
7

296 Leased Assets, Land 10608010 00 Active
297 Leased Assets, Buildings and Other Structures 10608020 00 Active
298 Accumulated Depreciation - Leased Assets, Buildings and Other Structures 10608021 00 Active
299 Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures 10608022 00 Active
300 Leased Assets, Machinery and Equipment 10608030 00 Active
301 Accumulated Depreciation - Leased Assets, Machinery and Equipment 10608031 00 Active
302 Accumulated Impairment Losses - Leased Assets, Machinery and Equipment 10608032 00 Active
303 Leased Assets, Transportation Equipment 10608040 00 Active
304 Accumulated Depreciation - Leased Assets, Transportation Equipment 10608041 00 Active
305 Accumulated Impairment Losses - Leased Assets, Transportation Equipment 10608042 00 Active
306 Other Leased Assets 10608990 00 Active
307 Accumulated Depreciation - Other Leased Assets 10608991 00 Active
Accumulated Impairment Losses - Other Leased Assets 10608992 00
308 Accumulated Impairment Losses -Other Leased Assets 10608992 00 Active
Leased Assets - Improvements 10609000 00
309 Leased Assets Improvements, Land 10609010 00 Active
310 Accumulated Depreciation - Leased Assets Improvements, Land 10609011 00 Active
311 Accumulated Impairment Losses - Leased Assets Improvements, Land 10609012 00 Active
312 Leased Assets Improvements, Buildings 10609020 00 Active
313 Accumulated Depreciation - Leased Assets Improvements, Buildings 10609021 00 Active
314 Accumulated Impairment Losses - Leased Assets Improvements, Buildings 10609022 00 Active
315 Other Leased Assets Improvements 10609990 00 Active
316 Accumulated Depreciation - Other Leased Assets Improvements 10609991 00 Active
317 Accumulated Impairment Losses - Other Leased Assets Improvements 10609992 00 Active
Construction in Progress 10610000 00
318 Construction in Progress - Land Improvements 10610010 00 Active
319 Construction in Progress - Infrastructure Assets 10610020 00 Active
320 Construction in Progress - Buildings and Other Structures 10610030 00 Active
321 Construction in Progress - Leased Assets 10610040 00 Active
322 Construction in Progress - Leased Assets Improvements 10610050 00 Active

Heritage Assets 10611000 00
323 Historical Buildings 10611010 00 Active
324 Accumulated Depreciation - Historical Buildings 10611011 00 Active
325 Accumulated Impairment Losses - Historical Buildings 10611012 00 Active
326 Works of Arts and Archeological Specimens 10611020 00 Active
327 Accumulated Depreciation - Works of Arts and Archeological Specimens 10611021 00 Active
328 Accumulated Impairment Losses - Works of Arts and Archeological Specimens 10611022 00 Active
329 Other Heritage Assets 10611990 00 Active
330 Accumulated Depreciation - Other Heritage Assets 10611991 00 Active
331 Accumulated Impairment Losses - Other Heritage Assets 10611992 00 Active
Service Concession Assets 10612000 00
332 Service Concession- Road Networks 10612010 00 Active
333 Accumulated Depreciation - Service Concession- Road Networks 10612011 00 Active
334 Accumulated Impairment Losses -Service Concession - Road Networks 10612012 00 Active
335 Service Concession - Flood Control Systems 10612020 00 Active
336 Accumulated Depreciation - Service Concession - Flood Control Systems 10612021 00 Active
337 Accumulated Impairment Losses - Service Concession - Flood Control Systems 10612022 00 Active
338 Service Concession - Sewer Systems 10612030 00 Active
339 Accumulated Depreciation - Service Concession - Sewer Systems 10612031 00 Active
340 Accumulated Impairment Losses - Service Concession - Sewer Systems 10612032 00 Active
341 Service Concession - Water Supply Systems 10612040 00 Active
8

342 Accumulated Depreciation - Service Concession - Water Supply Systems 10612041 00 Active
343 Accumulated Impairment Losses - Service Concession - Water Supply Systems 10612042 00 Active
344 Service Concession - Power Supply Systems 10612050 00 Active
345 Accumulated Depreciation - Service Concession - Power Supply Systems 10612051 00 Active
346 Accumulated Impairment Losses - Service Concession - Power Supply Systems 10612052 00 Active
347 Service Concession - Communication Networks 10612060 00 Active
348 Accumulated Depreciation - Service Concession - Communication Networks 10612061 00 Active
349 Accumulated Impairment Losses - Service Concession - Communication Networks 10612062 00 Active
350 Service Concession - Seaport Systems 10612070 00 Active
351 Accumulated Depreciation - Service Concession - Seaport Systems 10612071 00 Active
352 Accumulated Impairment Losses - Service Concession - Seaport Systems 10612072 00 Active
353 Service Concession - Airport Systems 10612080 00 Active
354 Accumulated Depreciation - Service Concession - Airport Systems 10612081 00 Active
355 Accumulated Impairment Losses - Service Concession - Airport Systems 10612082 00 Active
356 Service Concession - Parks, Plazas and Monuments 10612090 00 Active
357 Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments 10612091 00 Active
358 Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments 10612092 00 Active
359 Other Service Concession Assets 10612990 00 Active
360 Accumulated Depreciation - Other Service Concession Assets 10612991 00 Active
361 Accumulated Impairment Losses - Other Service Concession Assets 10612992 00 Active
Other Property, Plant and Equipment 10699000 00
362 Work/Zoo Animals 10699010 00 Active
363 Accumulated Depreciation - Work/Zoo Animals 10699011 00 Active
364 Accumulated Impairment Losses - Work/Zoo Animals 10699012 00 Active
365 Other Property, Plant and Equipment 10699990 00 Active
366 Accumulated Depreciation - Other Property, Plant and Equipment 10699991 00 Active
367 Accumulated Impairment Losses - Other Property, Plant and Equipment 10699992 00 Active
Biological Assets 10700000 00
Bearer Biological Assets 10701000 00
368 Breeding Stocks 10701010 00 Active
369 Accumulated Impairment Losses - Breeding Stocks 10701011 00 Active
370 Livestock 10701020 00 Active
371 Accumulated Impairment Losses - Livestock 10701021 00 Active
372 Trees, Plants and Crops 10701030 00 Active
373 Accumulated Impairment Losses - Trees, Plants and Crops 10701031 00 Active
374 Aquaculture 10701040 00 Active
375 Accumulated Impairment Losses - Aquaculture 10701041 00 Active
376 Other Bearer Biological Assets 10701990 00 Active
377 Accumulated Impairment Losses - Other Bearer Biological Assets 10701991 00 Active
Consumable Biological Assets 10702000 00
378 Livestock Held for Consumption/Sale/Distribution 10702010 00 Active
379 Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution 10702011 00 Active
380 Trees, Plants and Crops Held for Consumption/Sale/Distribution 10702020 00 Active
Accumulated Impairment Losses - Trees, Plants and Crops Held for 10702021 00
Consumption/Sale/Distribution
381 Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/ 10702021 00 Active
Distribution
Agricultural Produce Held for Consumption/Sale/Distribution 10702030 00

382 Agricultural Produce Held for for Consumption/Sale/Distribution 10702030 00 Active
383 Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution 10702031 00 Active
385 Accumulated Impairment Losses - Aquaculture 10702041 00 Active
9

386 Other Consumable Biological Assets 10702990 00 Active
Accumulated Impairment Losses- Other Consumable Biological Assets 10702991 00
387 Accumulated Impairment Losses - Other Consumable Biological Assets 10702991 00 Active
Intangible Assets 10800000 00
388 Patents/Copyrights 10801010 00 Active
389 Accumulated Amortization - Patents/Copyrights 10801011 00 Active
390 Computer Software 10801020 00 Active
391 Accumulated Amortization - Computer Software 10801021 00 Active
392 Other Intangible Assets 10801990 00 Active
393 Accumulated Amortization - Other Intangible Assets 10801991 00 Active
Other Assets 10900000 00
Advances 19901000 00
394 Advances for Operation Expenses 19901010 00 Active
395 Advances for Payroll 19901020 00 Active
Advances to Special Disbursing Officer 19901030 00
396 Advances for Special Disbursing Officer 19901030 00 Active
397 Advances to Officers and Employees 19901040 00 Active
Prepayments 19902000 00
398 Advances to Contractors 19902010 00 Active
399 Prepaid Rent 19902020 00 Active
400 Prepaid Registration 19902030 00 Active
401 Prepaid Interest 19902040 00 Active
Prepaid Insurance 19902050 00
402 Prepaid Insurance 19902050 00 Active
403 Other Prepayments 19902990 00 Active
Deposits 19903000 00
Deposits on Letters of Credits 19903010 00
404 Deposits on Letter of Credit 19903010 00 Active
405 Guaranty Deposits 19903020 00 Active
406 Other Deposits 19903990 00 Active
407 Acquired Assets 19999010 00 Active
408 Accumulated Impairment Losses - Acquired Assets 19999011 00 Active
409 Foreclosed Property/Assets 19999020 00 Active
410 Accumulated Impairment Losses - Foreclosed Property/Assets 19999021 00 Active
411 Forfeited Property/Assets 19999030 00 Active
412 Accumulated Impairment Losses - Forfeited Property/Assets 19999031 00 Active
413 Confiscated Property/Assets 19999040 00 Active

414 Accumulated Impairment Losses - Confiscated Property/Assets 19999041 00 Active
415 Abandoned Property/Assets 19999050 00 Active
Accumulated Impairment Losses - Abandoned Property Assets 19999051 00
416 Accumulated Impairment Losses - Abandoned Property/Assets 19999051 00 Active
417 Other Assets 19999990 00 Active
418 Accumulated Impairment Losses - Other Assets 19999991 00 Active
Liabilities 20000000 00
Financial Liabilities 20100000 00
Payables 20101000 00
419 Accounts Payable 20101010 00 Active
420 Due to Officers and Employees 20101020 00 Active
421 Internal Revenue Allotment Payable 20101030 00 Active
422 Notes Payable 20101040 00 Active
423 Interest Payable 20101050 00 Active
10

424 Operating Lease Payable 20101060 00 Active
425 Finance Lease Payable 20101070 00 Active
426 Awards and Rewards Payable 20101080 00 Active
427 Service Concession Arrangements Payable 20101090 00 Active
Bills/Bonds/Loans Payable 20102000 00
Treasury Bills Payable 20102010 00
428 Treasury Bills Payable 20102010 00 Active
429 Bonds Payable - Domestic 20102020 00 Active
430 Discount on Bonds Payable - Domestic 20102021 00 Active
431 Premium on Bonds Payable - Domestic 20102022 00 Active
432 Bonds Payable - Foreign 20102030 00 Active
433 Discount on Bonds Payable - Foreign 20102031 00 Active
434 Premium on Bonds Payable - Foreign 20102032 00 Active
435 Loans Payable - Domestic 20102040 00 Active
Loans Payable - Foreign 20102050 00
436 Loans Payable - Foreign 20102050 00 Active
Inter-Agency Payables 20200000 00
437 Due to BIR 20201010 00 Active
Due to GSIS 20201020 00
438 Life and Retirement Premium 20201020 01 Active
439 ECC 20201020 02 Active
440 Salary Loan 20201020 03 Active
441 Policy Loan 20201020 04 Active
Due to Pag-IBIG 20201030 00
442 Pag-IBIG Premium 20201030 01 Active
443 Pag-IBIG Multi-Purpose Loan 20201030 02 Active
444 Pag-IBIG Housing Loan 20201030 03 Active
445 Due to PhilHealth 20201040 00 Active
446 Due to NGAs 20201050 00 Active
447 Due to GOCCs 20201060 00 Active
448 Due to LGUs 20201070 00 Active
449 Due to Joint Venture 20201080 00 Active
Intra-Agency Payables 20300000 00
450 Due to Central Office 20301010 00 Active
451 Due to Bureaus 20301020 00 Active
452 Due to Regional Offices 20301030 00 Active
453 Due to Operating Units 20301040 00 Active
454 Due to Other Funds 20301050 00 Active
455 Trust Liabilities 20401010 00 Active
Trust Liabilities 20400000 00
Trust Liabilities - Disaster Risk Reduction And Management Fund 20401020 00
456 Trust Liabilities - Disaster Risk Reduction and Management Fund 20401020 00 Active
Bail Bonds Payable 20401030 00
457 Bail Bonds Payable 20401030 00 Active
458 Guaranty/Security Deposits Payable 20401040 00 Active
459 Customers' Deposits Payable 20401050 00 Active
Deffered Credits/Unearned Income 20500000 00
Deferred Credits 20501000 00
460 Deferred Finance Lease Revenue 20501010 00 Active
461 Deferred Service Concession Revenue 20501020 00 Active
462 Other Deferred Credits 20501990 00 Active
11

Unearned Revenue 20502000 00
463 Unearned Revenue - Investment Property 20502010 00 Active
464 Other Unearned Revenue 20502990 00 Active
Provisions 20600000 00
465 Pension Benefits Payable 20601010 00 Active
466 Leave Benefits Payable 20601020 00 Active
467 Retirement Gratuity Payable 20601030 00 Active
468 Other Provisions 20601990 00 Active
469 Other Payables 29999990 00 Active
Equity 30000000 00
470 Government Equity 30101010 00 Active
Government Equity 30100000 00
471 Contributed Capital 30101030 00 Active
472 Revaluation Surplus 30201010 00 Active
Intermediate Accounts 30300000 00
473 Income and Expense Summary 30301010 00 Active
474 Equity in Joint Venture 30401010 00 Active
Income 40000000 00
Tax Revenue 40100000 00
Tax Revenue - Individual and Corporation 40101000 00
Income Tax 40101010 00
475 Income Tax - Individuals 40101010 01 Active
476 Income Tax - Partnership 40101010 02 Active
477 Income Tax - Corporations 40101010 03 Active
478 Professional Tax 40101020 00 Active
479 Travel Tax 40101030 00 Active
480 Immigration Tax 40101040 00 Active
Tax Revenue - Property 40102000 00
481 Estate Tax 40102010 00 Active
482 Donors Tax 40102020 00 Active
Capital Gains Tax 40102030 00
483 Capital Gains Tax - Individuals 40102030 01 Active
484 Capital Gains Tax - Corporations and Other Enterprises 40102030 02 Active
Tax Revenue - Goods and Services 40103000 00

Import Duties 40103010 00
485 Live Animals, Animals Products 40103010 01 Active
486 Vegetable Products 40103010 02 Active
487 Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal 40103010 03 Active
or Vegetable Waxes
488 Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco 40103010 04 Active
Substitutes
489 Mineral Products 40103010 05 Active
490 Products of the Chemical or Allied Industries 40103010 06 Active
491 Plastics and Articles Thereof; Rubber and Articles Thereof 40103010 07 Active
492 Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel 40103010 08 Active
Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)
493 Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, 40103010 09 Active
or of Esparto or of other Plaiting Materials; Basketware and Wickerwork
494 Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or 40103010 10 Active
Paperboard; Paper and Paperboard and Articles Thereof
495 Textiles and Textile Articles 40103010 11 Active
12

496 Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding- 40103010 12 Active
Crops and Parts Thereof; Prepared Feathers and Articles made Therewith, Artificial Flowers;
Articles of Huamn Hair
497 Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; 40103010 13 Active
Glass and Glassware
498 Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with 40103010 14 Active
Precious Metal, and Articles Thereof; Imitation Jewellery; Coin
499 Base Metals and Articles of Base Metal 40103010 15 Active
500 Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders 40103010 16 Active
and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and
Accesories of Such Articles
501 Vehicles, Aircraft, Vessels And Associated Transport Equipment 40103010 17 Active
502 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical 40103010 18 Active
Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories
Thereof
503 Arms and Ammunition; Parts and Accessories Thereof 40103010 19 Active
504 Miscellaneous Manufactured Articles 40103010 20 Active
505 Works of Arts, Collectors' Pieces And Antiques 40103010 21 Active

506 Other Import Duties 40103010 99 Active
Excise Tax 40103020 00
507 Excise - Tobacco Products 40103020 01 Active
508 Excise - Alcoholic Beverages 40103020 02 Active
509 Excise - Mining - Non-Metallic Products 40103020 03 Active
510 Excise - Mining - Metallic Products 40103020 04 Active
511 Excise - Petroleum Products 40103020 05 Active
512 Excise - Motor Vehicles 40103020 06 Active
513 Excise - Mineral Products 40103020 07 Active
514 Excise - Others 40103020 99 Active
Business Tax 40103030 00
515 Value Added Tax 40103030 01 Active
516 Expanded Value Added Tax 40103030 02 Active
517 Percentage Tax 40103030 03 Active
Tax on Sand, Gravel and Other Quarry Products 40103040 00
518 Tax on Sand, Gravel and Other Quarry products 40103040 00 Active
519 Tax on Delivery Vans and Trucks 40103050 00 Active
520 Tax on Forest Products 40103060 00 Active
Tax Revenue - Others 40104000 00
521 Documentary Stamp Tax 40104010 00 Active
Motor Vehicles Users' Charge 40104020 00
522 Motor Vehicles Users' Charge (MVUC) - Proper 40104020 01 Active
523 Motor Vehicles Users' Charge (MVUC) - Fines and Penalties 40104020 02 Active
524 Axle Overloading 40104020 03 Active
525 Other Taxes 40104990 00 Active
Other Taxes 40104990 00
526 Other Taxes - Business 40104990 01 Active
527 Other Taxes - Other than Business 40104990 02 Active
Tax Revenue - Fines and Penalties 40105000 00
528 Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation 40105010 00 Active
529 Tax Revenue - Fines and Penalties - Property Taxes 40105020 00 Active
530 Tax Revenue - Fines and Penalties - Taxes on Goods and Services 40105030 00 Active
531 Tax Revenue - Fines and Penalties - Other Taxes 40105040 00 Active
Service and Business Income 40200000 00
Service Income 40201000 00
13

Permit Fees 40201010 00
532 Permit Fees Import 40201010 01 Active
533 Permit Fees Export 40201010 02 Active
534 Other Permit Fees 40201010 99 Active
535 Registration Fees 40201020 00 Active
Registration Plates, Tags and Stickers Fees 40201030 00
536 Regular Plates 40201030 01 Active
537 Optional Motor Vehicle Special Plate 40201030 02 Active
538 Vanity Licensed Plates 40201030 03 Active
539 Validating Tags/Stickers 40201030 04 Active

Clearance and Certification Fees 40201040 00
540 Clearance Fees 40201040 01 Active
541 Certification Fees 40201040 02 Active
542 Endorsement Fees 40201040 03 Active
543 Identification of Specimens 40201040 04 Active
544 Franchising Fees 40201050 00 Active
545 Licensing Fees 40201060 00 Active
546 Supervision and Regulation Enforcement Fees 40201070 00 Active
547 Spectrum Usage Fees 40201080 00 Active
548 Legal Fees 40201090 00 Active
549 Inspection Fees 40201100 00 Active
Verification and Authentication Fees 40201110 00
550 Accreditation Fees 40201110 01 Active
551 Weights and Measures Fees 40201110 02 Active
552 Other Verification and Authentication Fees 40201110 99 Active
Passport and Visa Fees 40201120 00
553 Passport Fees 40201120 01 Active
554 Visa Fees 40201120 02 Active
Processing Fees 40201130 00
555 Analysis Fees 40201130 01 Active
556 Appeal Fees 40201130 02 Active
557 Application Fees 40201130 03 Active
558 Assessment Fees 40201130 04 Active
559 Execution Fees 40201130 05 Active
560 Express Lane or Special Lane Fees 40201130 06 Active
561 Filing Fees 40201130 07 Active
562 Identity Card Fees 40201130 08 Active
563 Import Processing Fees 40201130 09 Active
564 Oathtaking Fees 40201130 10 Active
565 Review Fees 40201130 11 Active
566 Testing Fees 40201130 12 Active
567 Other Processing Fees 40201130 99 Active
568 Fines and Penalties - Service Income 40201140 00 Active
Other Service Income 40201990 00
569 Amendment Fees 40201990 01 Active
570 Calibration Fees 40201990 02 Active
571 Escheat Fees of Unclaimed Balances 40201990 03 Active
572 Service Fees on Relent Loan 40201990 04 Active
573 Technology Development Transfer and Commercialization 40201990 05 Active
574 Other Geological and Energy Data 40201990 06 Active
575 Other Service Income 40201990 99 Active
14

Business Income 40202000 00
School Fees 40202010 00
576 Tuition Fees 40202010 01 Active
577 Income Collected from Students 40202010 02 Active
578 Income from Other Sources 40202010 03 Active
579 Other School Fees 40202010 99 Active
580 Affiliation Fees 40202020 00 Active
581 Examination Fees 40202030 00 Active
582 Seminar/Training Fees 40202040 00 Active
583 Rent/Lease Income 40202050 00 Active
584 Communication Network Fees 40202060 00 Active
585 Transportation System Fees 40202070 00 Active
586 Road Network Fees 40202080 00 Active
587 Waterworks System Fees 40202090 00 Active
588 Power Supply System Fees 40202100 00 Active
589 Seaport System Fees 40202110 00 Active
590 Landing and Parking Fees 40202120 00 Active
Income from Hostels/Dormitories and Other Like Facilities 40202130 00
591 Income from Hostels/Dormitories and other Like facilities 40202130 00 Active
592 Slaughterhouse Operation 40202140 00 Active
593 Income from Printing and Publication 40202150 00 Active
Sales Revenue 40202160 00
594 Book Sales 40202160 01 Active
595 Consultancy Fees 40202160 02 Active
596 Entrance Fees 40202160 03 Active
597 Film Showing Fees 40202160 04 Active
598 Sales of Accountable Forms 40202160 05 Active
599 Sale of Animals, Meat and Dairy 40202160 06 Active
600 Sale of Technology thru Payback 40202160 07 Active
601 Sale of Training Manuals 40202160 08 Active
602 Other Sales 40202160 99 Active
603 Sales Discounts 40202161 00 Active
Hospital Fees 40202170 00
604 Drugs and Medicines 40202170 01 Active
605 Medical Supplies 40202170 02 Active
606 Medical Fees - Operating Room 40202170 03 Active
607 Medical Fees - Radiology 40202170 04 Active
608 Medical Fees - Laboratory 40202170 05 Active
609 Medical Fees - Hemodialysis 40202170 06 Active
610 Medical Fees - Cardio-Vascular Services 40202170 07 Active
611 Medical Fees - Nuclear Medicine Services 40202170 08 Active
612 Medical Fees - Physical Medicine & Rehabilitation Services 40202170 09 Active
613 Medical Fees - Pulmonary Services 40202170 10 Active
614 Medical Fees - Neurology Services 40202170 11 Active
615 Other Fees 40202170 99 Active
616 Guarantee Income 40202180 00 Active
Fidelity Insurance Income 40202190 00
617 Fidelity Insurance Premiums 40202190 00 Active
618 Dividend Income 40202200 00 Active
Interest Income 40202210 00
619 Interest on NG Deposits 40202210 01 Active
15

620 Interest on Advances to GOCCs 40202210 02 Active
621 Others 40202210 99 Active
Share in the Profit of Joint Venture 40202220 00
622 Share in the profit of Joint Venture 40202220 00 Active
623 Fines and Penalties - Business Income 40202230 00 Active
624 Service Concession Revenue 40202240 00 Active
Other Business Income 40202990 00
625 Income from Compromise Agreement 40202990 01 Active
626 Pasture Income 40202990 02 Active

627 Warehousing Fees 40202990 03 Active
628 Other Business Income 40202990 99 Active
Assistance and Subsidy 40300000 00
629 Subsidy from National Government 40301010 00 Active
Subsidy from Other National Government Agencies 40301020 00
630 Subsidy from other National Government Agencies 40301020 00 Active
631 Assistance from Local Government Units 40301030 00 Active
632 Assistance from Government-Owned and/or Controlled Corporations 40301040 00 Active
633 Subsidy from Other Funds 40301050 00 Active
Shares, Grants and Donations 40400000 00
Shares 40401000 00
634 Share from National Wealth 40401010 00 Active
Share from National Wealth 40401010 00
635 Tobacco Excise Tax (Virginia) per R.A. 7171 40401010 01 Active
636 Tobacco Excise Tax (Burley and Native) per R.A. 8240 40401010 02 Active
637 Mining Taxes per R.A. 7160 40401010 03 Active
638 Royalties per R.A.7160 40401010 04 Active
639 Forestry Charges per R.A.7160 40401010 05 Active
640 Fishery Charges per R.A.7160 40401010 06 Active
641 Renewable Energy charges per R.A.9513 40401010 07 Active
642 Income Tax Collections in ECO ZONES per R.A. 7922 and R.A. 8748 40401010 08 Active
643 Value Added Tax per R.A. 7643 40401010 09 Active
644 Value Added Tax in lieu of Franchise Tax per R.A. 7953 and R.A. 8407 40401010 10 Active
645 Share from PAGCOR/PCSO 40401020 00 Active
646 Share from Earnings of GOCCs 40401030 00 Active
Grants and Donations 40402000 00
647 Income from Grants and Donations in Cash 40402010 00 Active
648 Income from Grants and Donations in Kind 40402020 00 Active
Gains 40500000 00
Gain on Foreign Exchange (FOREX) 40501010 00
649 Gain in Foreign Exchange (FOREX) 40501010 00 Active
650 Gain on Sale of Investments 40501020 00 Active
651 Gain on Sale of Investment Property 40501030 00 Active
652 Gain on Sale of Property, Plant and Equipment 40501040 00 Active
653 Gain on Initial Recognition of Biological Assets 40501050 00 Active
654 Gain on Sale of Biological Assets 40501060 00 Active
655 Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change 40501070 00 Active
656 Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change 40501080 00 Active
657 Gain on Sale of Agricultural Produce 40501090 00 Active
Gain on Sale of Intangible Assets 40501100 00
658 Gain on Sale of Intagible Assets 40501100 00 Active
659 Other Gains 40501990 00 Active
16

Other Non-Operating Income 40600000 00
Sale of Assets 40601000 00
660 Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties 40601010 00 Active
661 Sale of Unserviceable Property 40601020 00 Active
662 Reversal of Impairment Loss 40602010 00 Active
Miscellaneous Income 40609000 00
663 Proceeds from Insurance/Indemnities 40609010 00 Active
664 Miscellaneous Income 40609990 00 Active
Expenses 50000000 00
Personnel Services 50100000 00
Salaries and Wages 50101000 00
Salaries and Wages - Regular 50101010 00
665 Basic Salary - Civilian 50101010 01 Active
666 Base Pay - Military/Uniformed Personnel (MUP) 50101010 02 Active
667 Salaries and Wages - Casual/Contractual 50101020 00 Active
668 Salaries and Wages - Substitute Teachers 50101030 00 Active
Other Compensation 50102000 00
Personal Economic Relief Allowance (PERA) 50102010 00
669 PERA - Civilian 50102010 01 Active
670 PERA - Military/Uniformed Personnel (MUP) 50102010 02 Active
671 Representation Allowance (RA) 50102020 00 Active
672 Transportation Allowance (TA) 50102030 01 Active
Transportation Allowance (TA) 50102030 00
673 RATA of Sectoral/Alternate Sectoral Representatives 50102030 02 Active
Clothing/Uniform Allowance 50102040 00
674 Clothing/Uniform Allowance - Civilian 50102040 01 Active
675 Shoe Allowance - Civilian 50102040 02 Active
676 Clothing/Uniform Allowance - Military/Uniformed Personnel (MUP) 50102040 03 Active
677 Clothing/Uniform Allowance - Initial - Military/Uniformed Personnel 50102040 04 Active
678 Clothing/Uniform Allowance - Special - Military/Uniformed Personnel (MUP) 50102040 05 Active
679 Clothing/Uniform Allowance - Cold Weather - Military/Uniformed Personnel (MUP) 50102040 06 Active
680 Clothing/Uniform Allowance - Reenlistment - Military/Uniformed Personnel (MUP) 50102040 07 Active
681 Clothing/Uniform Allowance - Winter - Military/Uniformed Personnel (MUP) 50102040 08 Active
682 Clothing/Uniform Allowance - Combat - Military/Uniformed Personnel (MUP) 50102040 09 Active
683 Clothing/Uniform Allowance - Maintenance Cold Weather - Military/Uniformed Personnel (MUP) 50102040 10 Active
684 Clothing/Uniform Allowance - Replacement - Military/Uniformed Personnel (MUP) 50102040 11 Active
Subsistence Allowance (SA) 50102050 00
685 Subsistence Allowance - Military/Uniformed Personnel (MUP) 50102050 01 Active
686 Subsistence Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 50102050 02 Active
687 Subsistence Allowance - Magna Carta for Public Health Workers under R.A. 7305 50102050 03 Active
688 Subsistence Allowance - Magna Carta for Public Social Workers under R.A. 9432 50102050 04 Active
Laundry Allowance ( LA ) 50102060 00
689 Laundry Allowance - Civilian 50102060 01 Active
690 Laundry Allowance - Military/Uniformed Personnel (MUP) 50102060 02 Active
691 Laundry Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 50102060 03 Active
692 Laundry Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 50102060 04 Active
693 Laundry Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432 50102060 05 Active
Quarters Allowance ( QA ) 50102070 00
694 Quarters Allowance - Civilian 50102070 01 Active
695 Quarters Allowance - Military/Uniformed Personnel (MUP) 50102070 02 Active
696 Quarters Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 50102070 03 Active
17

697 Quarters Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 50102070 04 Active
698 Quarters Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432 50102070 05 Active
Productivity Incentive Allowance (PIA) 50102080 00
699 Productivity Incentive Allowance - Civilian 50102080 01 Active
700 Productivity Incentive Allowance - Military/Uniformed Personnel (MUP) 50102080 02 Active
Overseas Allowance (OA) 50102090 00
701 Overseas Allowance - Civilian 50102090 01 Active
702 Overseas Allowance - Military/Uniformed Personnel (MUP) 50102090 02 Active
Honoraria 50102100 00
703 Honoraria - Civilian 50102100 01 Active
704 Honoraria - Military/Uniformed Personnel (MUP) 50102100 02 Active
705 Honoraria - Magna Carta Benefits for Science and Technology under R.A. 8439 50102100 03 Active
706 Honoraria - Magna Carta Benefits for Public Health Social Workers under R.A.7305 50102100 04 Active
707 Honoraria - Magna Carta Benefits for Public Social Workers under R.A. 9432 50102100 05 Active
Hazard Pay ( HP ) 50102110 00
708 Hazard Pay 50102110 01 Active
709 Hazard Duty Pay - Civilian 50102110 02 Active
710 Hazard Duty Pay - Military/Uniformed Personnel (MUP) 50102110 03 Active
711 HP - Magna Carta Benefits for Science and Technology under R.A. 8439 50102110 04 Active
712 HP - Magna Carta Benefits for Public Health Workers under R.A. 7305 50102110 05 Active
713 HP - Magna Carta Benefits for Public Social Workers under R.A. 9432 50102110 06 Active
714 Radiation Hazard Pay not exceeding 15% of Basic Salary 50102110 07 Active
715 High Risk Duty Pay - Military/Uniformed Personnel (MUP) 50102110 08 Active
716 Hazardous Duty Pay - Military/Uniformed Personnel (MUP) 50102110 09 Active
Longevity Pay ( LP ) 50102120 00
717 Longevity Pay - Civilian 50102120 01 Active
718 Longevity Pay - Military/Uniformed Personnel (MUP) 50102120 02 Active
719 Longevity Pay - Magna Carta Benefits for Science and Technology under R.A. 8439 50102120 03 Active
720 Longevity Pay - Magna Carta Benefits fo Public Health Workers under R.A. 7305 50102120 04 Active
721 Longevity Pay - Magna Carta Benefits for Public Social Workers under R.A. 9432 50102120 05 Active
Overtime and Night Pay 50102130 00
722 Overtime Pay 50102130 01 Active
723 Night-shift Differential Pay 50102130 02 Active
Year End Bonus 50102140 00
724 Bonus - Civilian 50102140 01 Active
725 Bonus - Military/Uniformed Personnel (MUP) 50102140 02 Active
Cash Gift 50102150 00
726 Cash Gift - Civilian 50102150 01 Active
727 Cash Gift - Military/Uniformed Personnel (MUP) 50102150 02 Active
728 Mid-Year Bonus - Civilian 50102160 01 Active
Mid-Year Bonus - Civilian 50102160 00
729 Mid-Year Bonus - Military/Uniformed Personnel 50102160 02 Active
Other Bonuses and Allowances 50102990 00
730 Per Diems - Civilian 50102990 01 Active
731 Allowance of PAO Lawyers and Employees Assigned in Night Courts - Civilian 50102990 02 Active
732 Allowance of Attorney's de Officio - Civilian 50102990 03 Active
733 Special Hardship Allowance - Civilian 50102990 04 Active
734 Private Messenger Fee - Civilian 50102990 05 Active
735 Inquest Allowance - Civilian 50102990 06 Active
736 Special Duty Allowance - Civilian 50102990 07 Active
737 Special Duty Allowance - Military/Uniformed Personnel (MUP) 50102990 08 Active
18

738 Special Allowance for Judges and Justices - Civilian 50102990 09 Active
739 Special Allowance for the Members of the Prosecution Service 50102990 10 Active
740 Collective Negotiation Agreement Incentive - Civilian 50102990 11 Active
741 Productivity Enhancement Incentive - Civilian 50102990 12 Active
742 Productivity Enhancement Incentive - Military/Uniformed Personnel (MUP) 50102990 13 Active
743 Performance Based Bonus - Civilian 50102990 14 Active
744 Performance Based Bonus - Military/Uniformed Personnel (MUP) 50102990 15 Active
745 Flying Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 16 Active
746 Special Group Term Insurance - Duty Based Allowance - Military/Uniformed Personnel ( DBA- 50102990 17 Active
MUP )
747 Sea Duty Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 18 Active
748 Combat Incentive Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 19 Active
749 Reenlistment Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 20 Active
750 Other Subsistence Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA- 50102990 21 Active
MUP )
751 Training Subsistence Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA- 50102990 22 Active
MUP )
752 Civil Disturbance Control Subsistence Allowance - Duty Based Allowance - Military/Uniformed 50102990 23 Active
Personnel ( DBA-MUP )
753 Subsistence of Detainees - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 24 Active
754 Hardship Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 25 Active
755 Combat Duty Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 26 Active
756 Incentive Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 27 Active
757 Instructor's Duty Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 28 Active
758 Reservist's Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 29 Active
759 Medal of Valor Award - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 30 Active
760 Hospitalization Expenses - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 31 Active
761 Specialist's Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 32 Active
762 Parachutist Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP ) 50102990 33 Active
763 Provisional Allowance - Military/Uniformed Personnel 50102990 34 Active
764 Officers' Allowance - Military/Uniformed Personnel 50102990 35 Active
765 Mid-Year Bonus - Civilian 50102990 36 Inactive
766 Mid-Year Bonus - Military / Uniformed Personnel 50102990 37 Inactive
767 Anniversary Bonus - Civilian 50102990 38 Active

768 Anniversary Bonus - Military/Uniformed Personnel 50102990 39 Active
769 Special Counsel Allowance 50102990 40 Active
Personnel Benefit Contributions 50103000 00
770 Retirement and Life Insurance Premiums 50103010 00 Active
Pag-IBIG Contributions 50103020 00
771 Pag-IBIG - Civilian 50103020 01 Active
772 Pag-IBIG - Military/Uniformed Personnel (MUP) 50103020 02 Active
PhilHealth Contributions 50103030 00
773 PhilHealth - Civilian 50103030 01 Active
774 PhilHealth - Military/Uniformed Personnel (MUP) 50103030 02 Active
Employees Compensation Insurance Premiums (ECIP) 50103040 00
775 ECIP - Civilian 50103040 01 Active
776 ECIP - Military/Uniformed Personnel (MUP) 50103040 02 Active
777 Provident/Welfare Fund Contributions 50103050 00 Active
Other Personnel Benefits 50104000 00
Pension Benefits 50104010 00
778 Pension Benefits - Civilian 50104010 01 Active
779 Pension Benefits - Military/Uniformed Personnel (MUP) 50104010 02 Active
19

780 Pension Benefits - Veterans 50104010 03 Active
Retirement Gratuity 50104020 00
781 Retirement Gratuity - Civilian 50104020 01 Active
782 Retirement Gratuity - Military/Uniformed Personnel (MUP) 50104020 02 Active
Terminal Leave Benefits 50104030 00
783 Terminal Leave Benefits - Civilian 50104030 01 Active
784 Terminal Leave Benefits - Military/Uniformed Personnel (MUP) 50104030 02 Active
785 Lump-sum for Creation of New Positions - Civilian 50104990 01 Active
786 Lump-sum for Creation of New Position - Military/Uniformed Personnel (MUP) 50104990 02 Active
787 Lump-sum for Reclassification of Positions 50104990 03 Active
788 Lump-sum for Equivalent-Record Form 50104990 04 Active
789 Lump-sum for Master Teachers 50104990 05 Active
790 Lump-sum for Compensation Adjustment 50104990 06 Active
791 Lump-sum for Filling of Positions - Civilian 50104990 07 Active
792 Lump-sum for NBC No. 308 50104990 08 Active
793 Lump-sum for Personnel Services 50104990 09 Active
794 Lump-sum for Step Increments - Length of Service 50104990 10 Active
795 Lump-sum for Step Increments - Meritorious Performance 50104990 11 Active
796 Other Lump-sum 50104990 12 Active
797 Police Benefits (NAPOLCOM) 50104990 13 Active
798 Lump-sum for Filling of Positions - Military/Uniformed Personnel (MUP) 50104990 14 Active
799 Loyalty Award - Civilian 50104990 15 Active
800 Other Personnel Benefits 50104990 99 Active
Maintenance and Other Operating Expenses 50200000 00

Traveling Expenses 50201000 00
801 Traveling Expenses - Local 50201010 00 Active
802 Traveling Expenses - Foreign 50201020 00 Active
Training and Scholarship Expenses 50202000 00
Training Expenses 50202010 00
803 ICT Training Expenses 50202010 01 Active
804 Training Expenses 50202010 02 Active
805 Scholarship Grants/Expenses 50202020 00 Active
Supplies and Materials Expenses 50203000 00
Office Supplies Expenses 50203010 00
806 ICT Office Supplies 50203010 01 Active
807 Office Supplies Expenses 50203010 02 Active
808 Accountable Forms Expenses 50203020 00 Active
809 Non-Accountable Forms Expenses 50203030 00 Active
810 Animal/Zoological Supplies Expenses 50203040 00 Active
811 Food Supplies Expenses 50203050 00 Active
Welfare Goods Expense 50203060 00
812 Welfare Goods Expenses 50203060 00 Active
813 Drugs and Medicines Expenses 50203070 00 Active
814 Medical, Dental and Laboratory Supplies Expenses 50203080 00 Active
815 Fuel, Oil and Lubricants Expenses 50203090 00 Active
816 Agricultural and Marine Supplies Expenses 50203100 00 Active
817 Textbooks and Instructional Materials Expenses 50203110 01 Active
Textbooks and Instructional Materials Expenses 50203110 00
818 Chalk Allowance 50203110 02 Active
819 Military, Police and Traffic Supplies Expenses 50203120 00 Active
820 Chemical and Filtering Supplies Expenses 50203130 00 Active
20

821 Semi-Expendable Machinery and Equipment Expenses 50203210 00 Active
Semi-Expendable Machinery and Equipment Expenses 50203210 00
824 Information and Communications Technology Equipment 50203210 03 Active
828 Communications Equipment 50203210 07 Active
829 Disaster Response and Rescue Equipment 50203210 08 Active
830 Military Police and Security Equipment 50203210 09 Active
836 Semi-Expendable Furniture, Fixtures and Books Expenses 50203220 00 Active
Semi-Expendable Furniture, Fixtures and Books Expenses 50203220 00

838 Books 50203220 02 Active
839 Other Supplies and Materials Expenses 50203990 00 Active
Utility Expenses 50204000 00
840 Water Expenses 50204010 00 Active
841 Electricity Expenses 50204020 00 Active
842 Gas/Heating Expenses 50204030 00 Active
843 Other Utility Expenses 50204990 00 Active
Communication Expenses 50205000 00
844 Postage and Courier Services 50205010 00 Active
Telephone Expenses 50205020 00
845 Mobile 50205020 01 Active
846 Landline 50205020 02 Active
847 Internet Subscription Expenses 50205030 00 Active
848 Cable, Satellite, Telegraph and Radio Expenses 50205040 00 Active
Awards/Rewards and Prizes 50206000 00
849 Awards/Rewards Expenses 50206010 01 Active
Awards/Rewards Expenses 50206010 00
850 Rewards and Incentives 50206010 02 Active
851 Prizes 50206020 00 Active
Survey, Research, Exploration and Development Expenses 50207000 00
852 Survey Expenses 50207010 00 Active
Research, Exploration and Development Expenses 50207020 00
853 ICT Research, Exploration and Development Expenses 50207020 01 Active
854 Research, Exploration and Development Expenses 50207020 02 Active
Demolition/Relocation and Desilting/Dredging Expenses 50208000 00
855 Demolition and Relocation Expenses 50208010 00 Active
856 Desilting and Dredging Expenses 50208020 00 Active
Generation, Transmission and Distribution Expenses 50209000 00
857 ICT Generation, Transmission and Distribution Expenses 50209010 01 Active
858 Generation, Transmission and Distribution Expenses 50209010 02 Active
Confidential, Intelligence and Extraordinary Expenses 50210000 00
859 Confidential Expenses 50210010 00 Active
21

860 Intelligence Expenses 50210020 00 Active
861 Extraordinary and Miscellaneous Expenses 50210030 00 Active
Professional Services 50211000 00
Legal Services 50211010 00
862 Legal Services 50211010 00 Active
863 Auditing Services 50211020 00 Active
Consultancy Services 50211030 00
864 ICT Consultancy Services 50211030 01 Active
865 Consultancy Services 50211030 02 Active
866 Other Professional Services 50211990 00 Active

General Services 50212000 00
867 Environment/Sanitary Services 50212010 00 Active
868 Janitorial Services 50212020 00 Active
869 Security Services 50212030 00 Active
Other General Services 50212990 00
870 Other General Services - ICT Services 50212990 01 Active
871 Other General Services 50212990 99 Active
Repairs and Maintenance 50213000 00
872 Repairs and Maintenance - Investment Property 50213010 00 Active
Repairs and Maintenance - Land Improvements 50213020 00
873 Aquaculture Structures 50213020 01 Active
874 Reforestation Projects 50213020 02 Active
Repairs and Maintenance - Infrastructure Assets 50213030 00
884 Parks, Plazas, and Monuments 50213030 09 Active
Repairs and Maintenance - Buildings and Other Structures 50213040 00
891 Hotels and Dormitories 50213040 06 Active
Repairs and Maintenance - Machinery and Equipment 50213050 00
22

Repairs and Maintenance - Transportation Equipment 50213060 00
Repairs and Maintenance - Furniture and Fixtures 50213070 00
913 Repairs and Maintenance - Furniture and Fixtures 50213070 00 Active
914 Repairs and Maintenance - Leased Assets 50213080 00 Active
Repairs and Maintenance - Leased Assets 50213080 00
915 Buildings and Other Structures 50213080 01 Active
916 Machinery and Equipment 50213080 02 Active
917 Transportation Equipment 50213080 03 Active
918 ICT Machinery and Equipment 50213080 04 Active
919 Other Leased Assets 50213080 99 Active
Repairs and Maintenance - Leased Assets Improvements 50213090 00
920 Land 50213090 01 Active
Restoration and Maintenance - Heritage Assets 50213100 00
926 Repairs and Maintenance - Semi-Expendable Machinery and Equipment 50213210 00 Active
Repairs and Maintenance - Semi-Expendable Machinery and Equipment 50213210 00
929 Information and Communications Technology Equipment 50213210 03 Active
932 Communications Equipment 50213210 07 Active
934 Military Police and Security Equipment 50213210 09 Active
940 Repairs and Maintenance - Semi-Expendable Furniture, Fixtures and Books 50213220 00 Active
Repairs and Maintenance - Semi-Expendable Furniture, Fixtures and Books 50213220 00
942 Books 50213220 02 Active
Repairs and Maintenance - Other Property, Plant and Equipment 50213990 00
23

Financial Assistance/Subsidy 50214000 00
945 Subsidy to NGAs 50214010 00 Active
946 Financial Assistance to NGAs 50214020 00 Active
947 Financial Assistance to Local Government Units 50214030 00 Active
Financial Assistance to Local Government Units 50214030 00
948 Tobacco Excise Tax (Virginia) per R.A. 7171 50214030 01 Active
949 Tobacco Excise Tax (Burley and Native) per R.A. 8240 / 10351 50214030 02 Active
950 Mining Taxes per R.A. 7160 50214030 03 Active
951 Royalties per R.A. 7160 50214030 04 Active
952 Forestry Charges per R.A. 7160 50214030 05 Active
953 Fishery Charges per R.A. 7160 50214030 06 Active
954 Renewable Energy charges per R.A. 9513 50214030 07 Active
955 Income Tax Collections in ECO ZONES per R.A. 7922 and R.A. 8748 50214030 08 Active
956 Value Added Tax per R.A. 7643 50214030 09 Active
957 Value Added Tax in lieu of Franchise Tax per R.A. 7953 and R.A. 8407 50214030 10 Active
Budgetary Support to Government-Owned and/or Controlled Corporations 50214040 00
958 Subsidy Support to Operations of GOCCs 50214040 01 Active
968 Irrigation Systems 50214040 11 Active
969 Railway Systems 50214040 12 Active
970 Housing and Community Facilities 50214040 13 Active
972 Financial Assistance to NGOs/POs 50214050 00 Active
973 Internal Revenue Allotment 50214060 00 Active
974 Subsidy to Regional Offices/Staff Bureaus 50214070 00 Active
975 Subsidy to Operating Units 50214080 00 Active
976 Subsidy to Other Funds 50214090 00 Active
977 Subsidies - Others 50214990 00 Active
Taxes, Insurance Premiums and Other Fees 50215000 00
978 Taxes, Duties and Licenses 50215010 01 Active
Taxes, Duties and Licenses 50215010 00
979 Tax Refund 50215010 02 Active
980 Fidelity Bond Premiums 50215020 00 Active

981 Insurance Expenses 50215030 00 Active
982 Labor and Wages 50216010 00 Active
Other Maintenance and Operating Expenses 50299000 00
983 Advertising Expenses 50299010 00 Active
984 Printing and Publication Expenses 50299020 00 Active
985 Representation Expenses 50299030 00 Active
986 Transportation and Delivery Expenses 50299040 00 Active
Rent/Lease Expenses 50299050 00
987 Rents - Building and Structures 50299050 01 Active
24

988 Rents - Land 50299050 02 Active
989 Rents - Motor Vehicles 50299050 03 Active
990 Rents - Equipment 50299050 04 Active
991 Rents - Living Quarters 50299050 05 Active
992 Operating Lease 50299050 06 Active
993 Financial Lease 50299050 07 Active
994 Rents - ICT Machinery and Equipment 50299050 08 Active
995 Membership Dues and Contributions to Organizations 50299060 00 Active
Subscription Expenses 50299070 00
996 ICT Software Subscription 50299070 01 Active
997 Data Center Service 50299070 02 Active
998 Cloud Computing Service 50299070 03 Active
999 Library and Other Reading Materials Subscription Expenses 50299070 04 Active
1000 Other Subscription Expenses 50299070 99 Active
1001 Donations 50299080 00 Active
1002 Litigation/Acquired Assets Expenses 50299090 00 Active
1003 Bank Transaction Fee 50299220 00 Active
1004 Other Maintenance and Operating Expenses 50299990 00 Inactive
1005 Website Maintenance 50299990 01 Active
1006 Other Maintenance and Operating Expenses 50299990 99 Active
Financial Expenses 50300000 00
1007 Management Supervision/Trusteeship Fees 50301010 00 Active
Interest Expenses 50301020 00
1008 Interest Paid to Non Residents 50301020 01 Active
1009 Interest Paid to Residents other than General Government 50301020 02 Active
1010 Interest Paid to other General Government Units 50301020 03 Active
1011 Interest Expense - Others 50301020 04 Active
1012 Guarantee Fees 50301030 00 Active
1013 Bank Charges 50301040 00 Active
1014 Commitment Fees 50301050 00 Active
1015 Other Financial Charges 50301990 00 Active
Direct Costs 50400000 00
Cost of Goods Manufactured 50401000 00
1016 Direct Labor 50401010 00 Active
1017 Manufacturing Overhead 50401020 00 Active
1018 Cost of Sales 50402010 00 Active
Non-Cash Expenses 50500000 00
Depreciation 50501000 00
1019 Depreciation - Investment Property 50501010 00 Active
Depreciation - Land Improvements 50501020 00
Depreciation - Infrastructure Assets 50501030 00
1025 Sewer System 50501030 03 Active
25

Depreciation - Buildings and Other Structures 50501040 00
Depreciation - Machinery and Equipment 50501050 00
1042 ICT Equipment 50501050 03 Active
Depreciation - Transportation Equipment 50501060 00
Depreciation - Furniture, Fixtures and Books 50501070 00
1061 Books 50501070 02 Active
Depreciation - Leased Assets 50501080 00
1062 Buildings and Other Structures 50501080 01 Active
1063 Machinery and Equipment 50501080 02 Active
1064 Transportation Equipment 50501080 03 Active
1065 Other Leased Asets 50501080 99 Active
Depreciation - Leased Assets Improvements 50501090 00
1066 Land 50501090 01 Active
Depreciation - Heritage Assets 50501100 00
1072 Depreciation - Service Concession Asset 50501110 00 Active
Depreciation - Other Property, Plant and Equipment 50501990 00
26

Amortization 50502000 00
Amortization - Intangible Assets 50502010 00
Impairment Loss 50503000 00
1078 Impairment Loss - Financial Assets Held to Maturity 50503010 00 Active
1079 Impairment Loss - Loans and Receivables 50503020 00 Active
Impairment Loss - Loans and Receivables 50503020 00
1080 Impairment Loss - Other Assets 50503020 00 Active
1081 Impairment Loss - Lease Receivables 50503030 00 Active
1082 Impairment Loss - Investments in GOCCs 50503040 00 Active
Impairment Loss - Investment in Joint Venture 50503050 00
1083 Impairment Loss - Investments in Joint Venture 50503050 00 Active
1084 Impairment Loss - Other Receivables 50503060 00 Active
1085 Impairment Loss - Inventories 50503070 00 Active
1086 Impairment Loss - Investment Property 50503080 00 Active
1087 Impairment Loss - Property, Plant and Equipment 50503090 00 Active
1088 Impairment Loss - Biological Assets 50503100 00 Active
1089 Impairment Loss - Intangible Assets 50503110 00 Active
1090 Impairment Loss - Investments in Associates 50503120 00 Active
Losses 50504000 00
Loss on Foreign Exchange (FOREX) 50504010 00
1091 Loss on Foreign Exchange(FOREX) 50504010 00 Active
Loss on Sale of Investments 50504020 00
1092 Loss on Sale of Investments 50504020 00 Active
1093 Loss on Sale of Investment Property 50504030 00 Active
Loss on Sale of Property, Plant and Equipment 50504040 00
1094 Loss on Sale of Property, Plant and Equipment 50504040 00 Active
1095 Loss on Sale of Biological Assets 50504050 00 Active
Loss on Sale of Agricultural Produce 50504060 00
1096 Loss on Sale of Agricultural Produce 50504060 00 Active
1097 Loss on Sale of Intangible Assets 50504070 00 Active
1098 Loss on Sale of Assets 50504080 00 Active
1099 Loss of Assets 50504090 00 Active
Loss on Guaranty 50504100 00
1100 Loss of Guaranty 50504100 00 Active
1101 Loss on Initial Recognition of Biological Assets 50504110 00 Active
1102 Other Losses 50504990 00 Active
Capital Outlays 50600000 00
Investment Outlay 50601000 00
1103 Investment in Government-Owned and/or Controlled Corporations 50601010 01 Active
Investment in Government-Owned and/or Controlled Corporations 50601010 00
27

1114 Housing and Community Facilities 50601010 12 Active
1116 Investment in Associates 50601020 00 Active
Loans Outlay 50602000 00
1117 Loans Outlay - Government-Owned and/or Controlled Corporations 50602010 00 Active
1118 Loans Outlay - Local Government Units 50602020 00 Active
1119 Loans Outlay - Others 50602990 00 Active
Investment Property Outlay 50603000 00
Land and Buildings Outlay 50603010 00
1120 Investment Property - Land 50603010 01 Active
1121 Investment Property - Buildings 50603010 02 Active
Property, Plant and Equipment Outlay 50604000 00
Land Outlay 50604010 00
1122 Land 50604010 01 Active
Land Improvements Outlay 50604020 00
Infrastructure Outlay 50604030 00

1136 Right-of-Way 50604030 11 Active
Buildings and Other Structures 50604040 00
1144 Ground Water Monitoring Stations 50604040 07 Active
Machinery and Equipment Outlay 50604050 00
28

1160 ICT Software 50604050 15 Active
Transportation Equipment Outlay 50604060 00
Furniture, Fixtures and Books Outlay 50604070 00
1168 Books 50604070 02 Active
Heritage Assets 50604080 00
Other Property Plant and Equipment Outlay 50604090 00
Leased Assets Improvements 50604100 00
Biological Assets Outlay 50605000 00
Bearer Biological Assets Outlay 50605010 00
1175 Breeding Stocks 50605010 01 Active
1176 Livestock 50605010 02 Active
1177 Trees, Plants and Crops 50605010 03 Active
1179 Other Bearer Biological Assets 50605010 99 Active
Intangible Assets Outlay 50606000 00
29

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Uacs - New

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Unified Accounts Code Structure

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

72 Cash - Modified Disbursement System (MDS), Trust 10104060 00 Active

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

322 Construction in Progress - Leased Assets Improvements 10610050 00 Active

# Object Code / Sub-Object Code UACS Status

Agricultural Produce Held for Consumption/Sale/Distribution 10702030 00

# Object Code / Sub-Object Code UACS Status

413 Confiscated Property/Assets 19999040 00 Active

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

Tax Revenue - Goods and Services 40103000 00

# Object Code / Sub-Object Code UACS Status

505 Works of Arts, Collectors' Pieces And Antiques 40103010 21 Active

# Object Code / Sub-Object Code UACS Status

539 Validating Tags/Stickers 40201030 04 Active

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

626 Pasture Income 40202990 02 Active

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

767 Anniversary Bonus - Civilian 50102990 38 Active

# Object Code / Sub-Object Code UACS Status

Maintenance and Other Operating Expenses 50200000 00

# Object Code / Sub-Object Code UACS Status

Semi-Expendable Furniture, Fixtures and Books Expenses 50203220 00

# Object Code / Sub-Object Code UACS Status

866 Other Professional Services 50211990 00 Active

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

980 Fidelity Bond Premiums 50215020 00 Active

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

# Object Code / Sub-Object Code UACS Status

1130 Power Supply Systems 50604030 05 Active

# Object Code / Sub-Object Code UACS Status

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