Unified Accounts Code Structure

# Object Code UACS Status

Assets 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 Inactive
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 Inactive
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 and Other Remittances 10104080 Active
19 Cash - Constructive Disbursements 10104090 Active
Cash Equivalents 10105000
20 Treasury Bills 10105010 Active
21 Time Deposits - Local Currency 10105020 Active
22 Time Deposits - Foreign Currency 10105030 Active
Investments 10200000
Financial Assets at Fair Value Through Surplus or Deficit 10201000
23 Financial Assets Held for Trading 10201010 Active
24 Financial Assets Designated at Fair Value Through Surplus or Deficit 10201020 Active
25 Derivative Financial Assets Held for Trading 10201030 Active
26 Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit 10201040 Active
Financial Assets - Held to Maturity 10202000
27 Investments in Treasury Bills - Local 10202010 Active
28 Allowance for Impairment - Investments in Treasury Bills - Local 10202011 Inactive
29 Allowance for Impairment - Investments in Treasury Bills - Local 10202012 Active
30 Investments in Treasury Bills - Foreign 10202020 Active
31 Allowance for Impairment - Investments in Treasury Bills - Foreign 10202021 Inactive
32 Allowance for Impairment - Investments in Treasury Bills - Foreign 10202022 Active
33 Investments in Treasury Bonds - Local 10202030 Active
34 Allowance for Impairment - Investments in Bonds - Local 10202031 Inactive
35 Allowance for Impairment - Investments in Treasury Bonds - Local 10202032 Active
36 Investments in Treasury Bonds - Foreign 10202040 Active
37 Allowance for Impairment - Investments in Treasury Bonds - Foreign 10202041 Inactive
38 Allowance for Impairment - Investments in Treasury Bonds - Foreign 10202042 Active
Financial Assets - Others 10203000
39 Investments in Stocks 10203010 Active
40 Investments in Bonds 10203020 Active

1
Unified Accounts Code Structure

# Object Code UACS Status

41 Other Investments 10203990 Active
42 Investments in Government-Owned or Controlled Corporations 10204010 Active
Investments in Government-Owned or Controlled Corporations 10204000
43 Allowance for Impairment - Investments in GOCCs 10204011 Inactive
44 Allowance for Impairment - Investments in Government-Owned or Controlled Corporations 10204012 Active
45 Investments in Joint Ventures 10205010 Active
Investments in Joint Ventures 10205000
46 Allowance for Impairment - Investments in Joint Venture 10205011 Inactive
47 Allowance for Impairment - Investments in Joint Ventures 10205012 Active
48 Investments in Associates 10206010 Inactive
Investments in Associates 10206000
49 Allowance for Impairment - Investments in Associates 10206011 Inactive
50 Sinking Fund 10207010 Active
Investments in Time Deposits 10211000
51 Investments in Time Deposits - Local Currency 10211010 Active
52 Investments in Time Deposits - Foreign Currency 10211020 Active
Receivables 10300000
Loans and Receivable Accounts 10301000
53 Accounts Receivable 10301010 Active
54 Allowance for Impairment - Accounts Receivable 10301011 Inactive
55 Allowance for Impairment - Accounts Receivable 10301012 Active
56 Notes Receivable 10301020 Active
57 Allowance for Impairment - Notes Receivable 10301021 Inactive
58 Allowance for Impairment - Notes Receivable 10301022 Active
59 Loans Receivable - Government-Owned or Controlled Corporations 10301030 Active
60 Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations 10301031 Inactive
61 Allowance for Impairment - Loans Receivable - Government-Owned or Controlled Corporations 10301032 Active
62 Loans Receivable - Local Government Units 10301040 Active
63 Allowance for Impairment - Loans Receivable - Local Government Units 10301041 Inactive
64 Allowance for Impairment - Loans Receivable - Local Government Units 10301042 Active
65 Interests Receivable 10301050 Active
66 Allowance for Impairment - Interests Receivable 10301051 Inactive
67 Allowance for Impairment - Interests Receivable 10301052 Active
68 Dividends Receivable 10301060 Active
69 Tax Receivable 10301210 Active
70 Allowance for Impairment - Tax Receivable 10301212 Active
71 Receivables from Joint Ventures 10301220 Active
72 Allowance for Impairment - Receivables from Joint Ventures 10301222 Active
73 Receivables from Joint Operators 10301230 Active
74 Allowance for Impairment - Receivables from Joint Operators 10301232 Active
75 Service Concession Arrangements Receivable 10301240 Active
76 Allowance for Impairment - Service Concession Arrangements Receivable 10301242 Active
77 Receivables from Authorized Agent Banks (AABs)/Agents 10301250 Active
78 Loans Receivable - Others 10301990 Active
79 Allowance for Impairment - Loans Receivables - Others 10301991 Inactive
80 Allowance for Impairment - Loans Receivable - Others 10301992 Active
Lease Receivable 10302000
81 Operating Lease Receivable 10302010 Active
82 Allowance for Impairment - Operating Lease Receivable 10302011 Inactive
83 Allowance for Impairment - Operating Lease Receivable 10302012 Active
84 Finance Lease Receivable 10302020 Active

2
Unified Accounts Code Structure

# Object Code UACS Status

85 Allowance for Impairment - Finance Lease Receivable 10302021 Inactive
86 Allowance for Impairment - Finance Lease Receivable 10302022 Active
Inter-Agency Receivables 10303000
87 Due from National Government Agencies 10303010 Active
88 Allowance for Impairment - Due from National Government Agencies 10303012 Active
89 Due from Government-Owned or Controlled Corporations 10303020 Active
90 Allowance for Impairment - Due from Government-Owned or Controlled Corporations 10303022 Active

91 Due from Local Government Units 10303030 Active

92 Allowance for Impairment - Due from Local Government Units 10303032 Active
93 Due from Joint Venture 10303040 Inactive
Intra-Agency Receivables 10304000
94 Due from Central Office 10304010 Active
95 Due from Bureaus 10304020 Active
96 Due from Regional Offices 10304030 Active
97 Due from Operating/Field Units 10304040 Active
98 Due from Other Funds 10304050 Active
Other Receivables 10305000
99 Receivables - Disallowances/Charges 10305010 Inactive
100 Due from Officers and Employees 10305020 Inactive
101 Due from Non-Government Organizations/People's Organizations 10305030 Inactive
102 Other Receivables 10305990 Inactive
103 Allowance for Impairment - Other Receivables 10305991 Inactive
104 Receivables - Disallowances/Charges 10399010 Active
105 Due from Officers and Employees 10399020 Active
106 Allowance for Impairment - Due from Officers and Employees 10399022 Active
107 Due from Non-Government Organizations/Civil Society Organizations 10399030 Active
108 Allowance for Impairment - Due from Non-Government Organizations/Civil Society Organizations 10399032 Active
109 Other Receivables 10399990 Active
110 Allowance for Impairment - Other Receivables 10399992 Active
Inventories 10400000
Inventory Held for Sale 10401000
111 Acquired/Forfeited Real Property 10401010 Active
112 Aquaculture Produce 10401010 Active
113 Forest Products 10401010 Active
114 Land/Reclaimed Land 10401010 Active
115 Levied Real Property 10401010 Active
116 Merchandise Inventory 10401010 Active
117 Seized/Distrained Personal Property 10401010 Active
118 Allowance for Impairment - Merchandise Inventory 10401012 Active
Inventory Held for Distribution 10402000
119 Food Supplies for Distribution 10402010 Active
120 Allowance for Impairment - Food Supplies for Distribution 10402012 Active
121 Welfare Goods for Distribution 10402020 Active
122 Allowance for Impairment - Welfare Goods for Distribution 10402022 Active
123 Drugs and Medicines for Distribution 10402030 Active
124 Allowance for Impairment - Drugs and Medicines for Distribution 10402032 Active
125 Medical, Dental and Laboratory Supplies for Distribution 10402040 Active
126 Allowance for Impairment - Medical, Dental and Laboratory Supplies for Distribution 10402042 Active
127 Agricultural and Marine Supplies for Distribution 10402050 Active
128 Allowance for Impairment - Agricultural and Marine Supplies for Distribution 10402052 Active
129 Agricultural Produce for Distribution 10402060 Active

3
Unified Accounts Code Structure

# Object Code UACS Status

130 Allowance for Impairment - Agricultural Produce for Distribution 10402062 Active
131 Textbooks and Instructional Materials for Distribution 10402070 Active
132 Allowance for Impairment - Textbooks and Instructional Materials for Distribution 10402072 Active
133 Construction Materials for Distribution 10402080 Active
134 Allowance for Impairment - Construction Materials for Distribution 10402082 Active
135 Property and Equipment for Distribution 10402090 Active
136 Allowance for Impairment - Property and Equipment for Distribution 10402092 Active
137 Aquaculture Produce for Distribution 10402100 Active
138 Allowance for Impairment - Aquaculture Produce for Distribution 10402102 Active
139 Other Supplies and Materials for Distribution 10402990 Active
140 Allowance for Impairment - Other Supplies and Materials for Distribution 10402992 Active
Inventory Held for Manufacturing 10403000
141 Raw Materials Inventory 10403010 Active
142 Allowance for Impairment - Raw Materials Inventory 10403012 Active
143 Work-In-Process Inventory 10403020 Active
144 Allowance for Impairment - Work-in-Process Inventory 10403022 Active
145 Finished Goods Inventory 10403030 Active
146 Allowance for Impairment - Finished Goods Inventory 10403032 Active
Inventory Held for Consumption 10404000
147 Office Supplies Inventory 10404010 Active
148 Allowance for Impairment - Office Supplies Inventory 10404012 Active
149 Accountable Forms, Plates and Stickers Inventory 10404020 Active
150 Allowance for Impairment - Accountable Forms, Plates and Stickers Inventory 10404022 Active
151 Non-Accountable Forms Inventory 10404030 Active
152 Allowance for Impairment - Non-Accountable Forms Inventory 10404032 Active
153 Animal/Zoological Supplies Inventory 10404040 Active
154 Allowance for Impairment - Animal/Zoological Supplies Inventory 10404042 Active
155 Food Supplies Inventory 10404050 Active
156 Allowance for Impairment - Food Supplies Inventory 10404052 Active
157 Drugs and Medicines Inventory 10404060 Active
158 Allowance for Impairment - Drugs and Medicines Inventory 10404062 Active
159 Medical, Dental and Laboratory Supplies Inventory 10404070 Active
160 Allowance for Impairment - Medical, Dental and Laboratory Supplies Inventory 10404072 Active
161 Fuel, Oil and Lubricants Inventory 10404080 Active
162 Allowance for Impairment - Fuel, Oil and Lubricants Inventory 10404082 Active
163 Agricultural and Marine Supplies Inventory 10404090 Active
164 Allowance for Impairment - Agricultural and Marine Supplies Inventory 10404092 Active
165 Textbooks and Instructional Materials Inventory 10404100 Active
166 Allowance for Impairment - Textbooks and Instructional Materials Inventory 10404102 Active
167 Military, Police and Traffic Supplies Inventory 10404110 Active
168 Allowance for Impairment - Military, Police and Traffic Supplies Inventory 10404112 Active
169 Chemical and Filtering Supplies Inventory 10404120 Active
170 Allowance for Impairment - Chemical and Filtering Supplies Inventory 10404122 Active
171 Construction Materials Inventory 10404130 Active
172 Allowance for Impairment - Construction Materials Inventory 10404132 Active
173 Agricultural Produce for Consumption 10404200 Active
174 Allowance for Impairment - Agricultural Produce for Consumption 10404202 Active
175 Aquaculture Produce for Consumption 10404210 Active
176 Allowance for Impairment - Aquaculture Produce for Consumption 10404212 Active
177 Other Supplies and Materials Inventory 10404990 Active
178 Allowance for Impairment - Other Supplies and Materials Inventory 10404992 Active

4
Unified Accounts Code Structure

# Object Code UACS Status

Semi-Expendable Machinery and Equipment 10405000
179 Semi-Expendable Machinery 10405010 Active
180 Allowance for Impairment - Semi-Expendable Machinery 10405012 Active
181 Semi-Expendable Office Equipment 10405020 Active
182 Allowance for Impairment - Semi-Expendable Office Equipment 10405022 Active
183 Semi-Expendable Information and Communications Technology Equipment 10405030 Active
184 Allowance for Impairment - Semi-Expendable Information and Communications Technology 10405032 Active
Equipment
185 Semi-Expendable Agricultural and Forestry Equipment 10405040 Active
186 Allowance for Impairment - Semi-Expendable Agricultural and Forestry Equipment 10405042 Active
187 Semi-Expendable Marine and Fishery Equipment 10405050 Active
188 Allowance for Impairment - Semi-Expendable Marine and Fishery Equipment 10405052 Active
189 Semi-Expendable Airport Equipment 10405060 Active
190 Allowance for Impairment - Semi-Expendable Airport Equipment 10405062 Active
191 Semi-Expendable Communications Equipment 10405070 Active
192 Allowance for Impairment - Semi-Expendable Communications Equipment 10405072 Active
193 Semi-Expendable Disaster Response and Rescue Equipment 10405080 Active
194 Allowance for Impairment - Semi-Expendable Disaster Response and Rescue Equipment 10405082 Active
195 Semi-Expendable Military, Police and Security Equipment 10405090 Active
196 Allowance for Impairment - Semi-Expendable Military, Police and Security Equipment 10405092 Active
197 Semi-Expendable Medical Equipment 10405100 Active
198 Allowance for Impairment - Semi-Expendable Medical Equipment 10405102 Active
199 Semi-Expendable Printing Equipment 10405110 Active
200 Allowance for Impairment - Semi-Expendable Printing Equipment 10405112 Active
201 Semi-Expendable Sports Equipment 10405120 Active
202 Allowance for Impairment - Semi-Expendable Sports Equipment 10405122 Active
203 Semi-Expendable Technical and Scientific Equipment 10405130 Active
204 Allowance for Impairment - Semi-Expendable Technical and Scientific Equipment 10405132 Active
205 Semi-Expendable Construction Equipment 10405140 Active
206 Allowance for Impairment - Semi-Expendable Construction Equipment 10405142 Active
207 Semi-Expendable Other Equipment 10405990 Active
208 Allowance for Impairment - Semi-Expendable Other Equipment 10405992 Active
Semi-Expendable Furniture, Fixtures and Books 10406000
209 Semi-Expendable Furniture and Fixtures 10406010 Active
210 Allowance for Impairment - Semi-Expendable Furniture and Fixtures 10406012 Active
211 Semi-Expendable Books 10406020 Active
212 Allowance for Impairment - Semi-Expendable Books 10406022 Active
Investment Property 10500000
Land and Buildings 10501000
213 Investment Property, Land 10501010 Active
214 Accumulated Impairment Losses - Investment Property, Land 10501011 Inactive
215 Accumulated Impairment Losses - Investment Property, Land 10501012 Active
216 Investment Property, Buildings 10501020 Active
217 Accumulated Depreciation - Investment Property, Buildings 10501021 Active
218 Accumulated Impairment Losses - Investment Property, Buildings 10501022 Active
Construction in Progress 10598000
219 Construction in Progress - Investment Property, Buildings 10598010 Active
Property, Plant and Equipment 10600000

220 Land 10601010 Active

Land 10601000
221 Accumulated Impairment Losses - Land 10601011 Inactive

5
Unified Accounts Code Structure

# Object Code UACS Status

222 Accumulated Impairment Losses - Land 10601012 Active
Land Improvements 10602000
223 Land Improvements, Aquaculture Structures 10602010 Active
224 Accumulated Depreciation - Land Improvements, Aquaculture Structures 10602011 Active
225 Accumulated Impairment Losses - Land Improvements, Aquaculture Structures 10602012 Active
226 Land Improvements, Reforestation Projects 10602020 Active
227 Accumulated Impairment Losses - Land Improvements, Reforestation Projects 10602021 Inactive
228 Accumulated Impairment Losses - Land Improvements, Reforestation Projects 10602022 Active
229 Other Land Improvements 10602990 Active
230 Accumulated Depreciation - Other Land Improvements 10602991 Active
231 Accumulated Impairment Losses - Other Land Improvements 10602992 Active
Infrastructure Assets 10603000
232 Road Networks 10603010 Active
233 Accumulated Depreciation - Road Networks 10603011 Active
234 Accumulated Impairment Losses - Road Networks 10603012 Active
235 Flood Control Systems 10603020 Active
236 Accumulated Depreciation - Flood Control Systems 10603021 Active
237 Accumulated Impairment Losses - Flood Control Systems 10603022 Active
238 Sewer Systems 10603030 Active
239 Accumulated Depreciation - Sewer Systems 10603031 Active
240 Accumulated Impairment Losses - Sewer Systems 10603032 Active
241 Water Supply Systems 10603040 Active
242 Accumulated Depreciation - Water Supply Systems 10603041 Active
243 Accumulated Impairment Losses - Water Supply Systems 10603042 Active
244 Power Supply Systems 10603050 Active
245 Accumulated Depreciation - Power Supply Systems 10603051 Active
246 Accumulated Impairment Losses - Power Supply Systems 10603052 Active
247 Communication Networks 10603060 Active
248 Accumulated Depreciation - Communication Networks 10603061 Active
249 Accumulated Impairment Losses - Communications Networks 10603062 Active
250 Seaport Systems 10603070 Active
251 Accumulated Depreciation - Seaport Systems 10603071 Active
252 Accumulated Impairment Losses - Seaport Systems 10603072 Active
253 Airport Systems 10603080 Active
254 Accumulated Depreciation - Airport Systems 10603081 Active
255 Accumulated Impairment Losses - Airport Systems 10603082 Active
256 Parks, Plazas and Monuments 10603090 Active
257 Accumulated Depreciation - Parks, Plazas and Monuments 10603091 Active
258 Accumulated Impairment Losses - Parks, Plazas and Monuments 10603092 Active
259 Railway Systems 10603100 Active
260 Accumulated Depreciation - Railway Systems 10603101 Active
261 Accumulated Impairment Losses - Railway Systems 10603102 Active
262 Other Infrastructure Assets 10603990 Active
263 Accumulated Depreciation - Other Infrastructure Assets 10603991 Active
264 Accumulated Impairment Losses - Other Infrastructure Assets 10603992 Active
Buildings and Other Structures 10604000
265 Buildings 10604010 Active
266 Accumulated Depreciation - Buildings 10604011 Active
267 Accumulated Impairment Losses - Buildings 10604012 Active
268 School Buildings 10604020 Active
269 Accumulated Depreciation - School Buildings 10604021 Active

6
Unified Accounts Code Structure

# Object Code UACS Status

270 Accumulated Impairment Losses - School Buildings 10604022 Active
271 Hospitals and Health Centers 10604030 Active
272 Accumulated Depreciation - Hospitals and Health Centers 10604031 Active
273 Accumulated Impairment Losses - Hospitals and Health Centers 10604032 Active
274 Markets 10604040 Active
275 Accumulated Depreciation - Markets 10604041 Active
276 Accumulated Impairment Losses - Markets 10604042 Active
277 Slaughterhouses 10604050 Active
278 Accumulated Depreciation - Slaughterhouses 10604051 Active
279 Accumulated Impairment Losses - Slaughterhouses 10604052 Active
280 Hostels and Dormitories 10604060 Active
281 Accumulated Depreciation - Hostels and Dormitories 10604061 Active
282 Accumulated Impairment Losses - Hostels and Dormitories 10604062 Active
283 Other Structures 10604990 Active
284 Accumulated Depreciation - Other Structures 10604991 Active
285 Accumulated Impairment Losses - Other Structures 10604992 Active
Machinery and Equipment 10605000
286 Machinery 10605010 Active
287 Accumulated Depreciation - Machinery 10605011 Active

288 Accumulated Impairment Losses - Machinery 10605012 Active

289 Office Equipment 10605020 Active
290 Accumulated Depreciation - Office Equipment 10605021 Active
291 Accumulated Impairment Losses - Office Equipment 10605022 Active
292 Information and Communications Technology Equipment 10605030 Active
293 Accumulated Depreciation - Information and Communications Technology Equipment 10605031 Active
294 Accumulated Impairment Losses - Information and Communications Technology Equipment 10605032 Active
295 Agricultural and Forestry Equipment 10605040 Active
296 Accumulated Depreciation - Agricultural and Forestry Equipment 10605041 Active
297 Accumulated Impairment Losses - Agricultural and Forestry Equipment 10605042 Active
298 Marine and Fishery Equipment 10605050 Active
299 Accumulated Depreciation - Marine and Fishery Equipment 10605051 Active
300 Accumulated Impairment Losses - Marine and Fishery Equipment 10605052 Active
301 Airport Equipment 10605060 Active
302 Accumulated Depreciation - Airport Equipment 10605061 Active
303 Accumulated Impairment Losses - Airport Equipment 10605062 Active
304 Communications Equipment 10605070 Active
305 Accumulated Depreciation - Communications Equipment 10605071 Active
306 Accumulated Impairment Losses - Communications Equipment 10605072 Active
307 Construction and Heavy Equipment 10605080 Active
308 Accumulated Depreciation - Construction and Heavy Equipment 10605081 Active
309 Accumulated Impairment Losses - Construction and Heavy Equipment 10605082 Active
310 Disaster Response and Rescue Equipment 10605090 Active
311 Accumulated Depreciation - Disaster Response and Rescue Equipment 10605091 Active
312 Accumulated Impairment Losses - Disaster Response and Rescue Equipment 10605092 Active
313 Military, Police and Security Equipment 10605100 Active
314 Accumulated Depreciation - Military, Police and Security Equipment 10605101 Active
315 Accumulated Impairment Losses - Military, Police and Security Equipment 10605102 Active
316 Medical Equipment 10605110 Active
317 Accumulated Depreciation - Medical Equipment 10605111 Active
318 Accumulated Impairment Losses - Medical Equipment 10605112 Active
319 Printing Equipment 10605120 Active

7
Unified Accounts Code Structure

# Object Code UACS Status

320 Accumulated Depreciation - Printing Equipment 10605121 Active

321 Accumulated Impairment Losses - Printing Equipment 10605122 Active

322 Sports Equipment 10605130 Active
323 Accumulated Depreciation - Sports Equipment 10605131 Active
324 Accumulated Impairment Losses - Sports Equipment 10605132 Active
325 Technical and Scientific Equipment 10605140 Active
326 Accumulated Depreciation - Technical and Scientific Equipment 10605141 Active
327 Accumulated Impairment Losses - Technical and Scientific Equipment 10605142 Active
328 Other Equipment 10605990 Active
329 Accumulated Depreciation - Other Equipment 10605991 Active
330 Accumulated Impairment Losses - Other Equipment 10605992 Active
Transportation Equipment 10606000
331 Motor Vehicles 10606010 Active
332 Accumulated Depreciation - Motor Vehicles 10606011 Active
333 Accumulated Impairment Losses - Motor Vehicles 10606012 Active
334 Trains 10606020 Active
335 Accumulated Depreciation - Trains 10606021 Active
336 Accumulated Impairment Losses - Trains 10606022 Active
337 Aircrafts and Aircrafts Ground Equipment 10606030 Active
338 Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment 10606031 Active
339 Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment 10606032 Active
340 Watercrafts 10606040 Active
341 Accumulated Depreciation - Watercrafts 10606041 Active
342 Accumulated Impairment Losses - Watercrafts 10606042 Active
343 Other Transportation Equipment 10606990 Active
344 Accumulated Depreciation - Other Transportation Equipment 10606991 Active
345 Accumulated Impairment Losses - Other Transportation Equipment 10606992 Active
Furniture, Fixtures and Books 10607000
346 Furniture and Fixtures 10607010 Active
347 Accumulated Depreciation - Furniture and Fixtures 10607011 Active
348 Accumulated Impairment Losses - Furniture and Fixtures 10607012 Active
349 Books 10607020 Active
350 Accumulated Depreciation - Books 10607021 Active
351 Accumulated Impairment Losses - Books 10607022 Active
Leased Assets 10608000
352 Leased Asset, Land 10608010 Active
353 Accumulated Impairment Losses - Leased Asset, Land 10608012 Active
354 Leased Asset, Buildings and Other Structures 10608020 Active
355 Accumulated Depreciation - Leased Asset, Buildings and Other Structures 10608021 Active

356 Accumulated Impairment Losses - Leased Asset, Buildings and Other Structures 10608022 Active
357 Leased Asset, Machinery and Equipment 10608030 Active
358 Accumulated Depreciation - Leased Asset, Machinery and Equipment 10608031 Active
359 Accumulated Impairment Losses - Leased Asset, Machinery and Equipment 10608032 Active
360 Leased Asset, Transportation Equipment 10608040 Active
361 Accumulated Depreciation - Leased Asset, Transportation Equipment 10608041 Active
362 Accumulated Impairment Losses - Leased Asset, Transportation Equipment 10608042 Active
363 Leased Asset, Furniture and Fixtures 10608050 Active
364 Accumulated Depreciation - Leased Asset, Furniture and Fixtures 10608051 Active
365 Accumulated Impairment Losses - Leased Asset, Furniture and Fixtures 10608052 Active
366 Other Leased Assets 10608990 Active

8
Unified Accounts Code Structure

# Object Code UACS Status

367 Accumulated Depreciation - Other Leased Assets 10608991 Active
368 Accumulated Impairment Losses - Other Leased Assets 10608992 Active
Leased Assets - Improvements 10609000
369 Leased Asset Improvements, Land 10609010 Active
370 Accumulated Depreciation - Leased Asset Improvements, Land 10609011 Active
371 Accumulated Impairment Losses - Leased Asset Improvements, Land 10609012 Active
372 Leased Asset Improvements, Buildings and Other Structures 10609020 Active
373 Accumulated Depreciation - Leased Asset Improvements, Buildings and Other Structures 10609021 Active
374 Accumulated Impairment Losses - Leased Asset Improvements, Buildings and Other Structures 10609022 Active
375 Other Leased Assets Improvements 10609990 Active
376 Accumulated Depreciation - Other Leased Assets Improvements 10609991 Active
377 Accumulated Impairment Losses - Other Leased Assets Improvements 10609992 Active
Construction in Progress 10610000
378 Construction in Progress - Land Improvements 10610010 Inactive
379 Construction in Progress - Infrastructure Assets 10610020 Inactive
380 Construction in Progress - Buildings and Other Structures 10610030 Inactive
381 Construction in Progress - Leased Assets 10610040 Inactive
382 Construction in Progress - Leased Assets Improvements 10610050 Inactive
Heritage Assets 10611000
383 Historical Buildings 10611010 Active
384 Accumulated Depreciation - Historical Buildings 10611011 Active
385 Accumulated Impairment Losses - Historical Buildings 10611012 Active
386 Works of Arts and Archeological Specimens 10611020 Active
387 Accumulated Depreciation - Works of Arts and Archeological Specimens 10611021 Active
388 Accumulated Impairment Losses - Works of Arts and Archeological Specimens 10611022 Active
389 Other Heritage Assets 10611990 Active
390 Accumulated Depreciation - Other Heritage Assets 10611991 Active
391 Accumulated Impairment Losses - Other Heritage Assets 10611992 Active
Service Concession Tangible Assets 10612000
392 Service Concession - Road Networks 10612010 Active
393 Accumulated Depreciation - Service Concession - Road Networks 10612011 Active
394 Accumulated Impairment Losses - Service Concession - Road Networks 10612012 Active
395 Service Concession - Flood Control Systems 10612020 Active
396 Accumulated Depreciation - Service Concession - Flood Control Systems 10612021 Active
397 Accumulated Impairment Losses - Service Concession - Flood Control Systems 10612022 Active
398 Service Concession - Sewer Systems 10612030 Active
399 Accumulated Depreciation - Service Concession - Sewer Systems 10612031 Active
400 Accumulated Impairment Losses - Service Concession - Sewer Systems 10612032 Active
401 Service Concession - Water Supply Systems 10612040 Active
402 Accumulated Depreciation - Service Concession - Water Supply Systems 10612041 Active
403 Accumulated Impairment Losses - Service Concession - Water Supply Systems 10612042 Active
404 Service Concession - Power Supply Systems 10612050 Active
405 Accumulated Depreciation - Service Concession - Power Supply Systems 10612051 Active
406 Accumulated Impairment Losses - Service Concession - Power Supply Systems 10612052 Active
407 Service Concession - Communication Networks 10612060 Active
408 Accumulated Depreciation - Service Concession - Communication Networks 10612061 Active
409 Accumulated Impairment Losses - Service Concession - Communication Networks 10612062 Active
410 Service Concession - Seaport Systems 10612070 Active
411 Accumulated Depreciation - Service Concession - Seaport Systems 10612071 Active
412 Accumulated Impairment Losses - Service Concession - Seaport Systems 10612072 Active
413 Service Concession - Airport Systems 10612080 Active

9
Unified Accounts Code Structure

# Object Code UACS Status

414 Accumulated Depreciation - Service Concession - Airport Systems 10612081 Active
415 Accumulated Impairment Losses - Service Concession - Airport Systems 10612082 Active
416 Service Concession - Parks, Plazas and Monuments 10612090 Active
417 Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments 10612091 Active
418 Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments 10612092 Active
419 Service Concession - Railway Systems 10612100 Active
420 Accumulated Depreciation - Service Concession - Railway Systems 10612101 Active
421 Accumulated Impairment Losses - Service Concession - Railway Systems 10612102 Active
422 Service Concession - Buildings and Other Structures 10612110 Active
423 Accumulated Depreciation - Service Concession - Buildings and Other Structures 10612111 Active
424 Accumulated Impairment Losses - Service Concession - Buildings and Other Structures 10612112 Active
425 Other Service Concession Assets 10612990 Active
426 Accumulated Depreciation - Other Service Concession Assets 10612991 Active
427 Accumulated Impairment Losses - Other Service Concession Assets 10612992 Active
428 Bearer Trees, Plants and Crops 10614010 Active
Bearer Trees, Plants and Crops 10614000
429 Accumulated Depreciation - Bearer Trees, Plants and Crops 10614011 Active
430 Accumulated Impairment Losses - Bearer Trees, Plants and Crops 10614012 Active
431 Growing Bearer Trees, Plants and Crops 10614020 Active
Construction in Progress 10698000
432 Construction in Progress - Land Improvements 10698010 Active
433 Construction in Progress - Infrastructure Assets 10698020 Active
434 Construction in Progress - Buildings and Other Structures 10698030 Active
435 Construction in Progress - Leased Assets 10698040 Active
436 Construction in Progress - Leased Assets Improvements 10698050 Active
437 Construction in Progress - Furniture and Fixtures 10698060 Active
438 Construction in Progress - Heritage Assets 10698070 Active
439 Construction in Progress - Service Concession Assets 10698080 Active
Other Property, Plant and Equipment 10699000
440 Work/Zoo and/or Other Animals 10699010 Active
441 Accumulated Depreciation - Work/Zoo and/or Other Animals 10699011 Active
442 Accumulated Impairment Losses - Work/Zoo and/or Other Animals 10699012 Active
443 Growing Work/Zoo and/or Other Animals 10699020 Active
444 Other Property, Plant and Equipment 10699990 Active
445 Accumulated Depreciation - Other Property, Plant and Equipment 10699991 Active
446 Accumulated Impairment Losses - Other Property, Plant and Equipment 10699992 Active
Biological Assets 10700000

Bearer Biological Assets 10701000

447 Breeding Stocks 10701010 Active
448 Accumulated Depreciation - Breeding Stocks 10701011 Active
449 Accumulated Impairment Losses - Breeding Stocks 10701012 Active
450 Livestock 10701020 Active
451 Accumulated Depreciation - Livestock 10701021 Active
452 Accumulated Impairment Losses - Livestock 10701022 Active
453 Trees, Plants and Crops 10701030 Active
454 Accumulated Depreciation - Trees, Plants and Crops 10701031 Active
455 Accumulated Impairment Losses - Trees, Plants and Crops 10701032 Active
456 Aquaculture 10701040 Active
457 Accumulated Depreciation - Aquaculture 10701041 Active
458 Accumulated Impairment Losses - Aquaculture 10701042 Active
459 Other Bearer Biological Assets 10701990 Active

10
Unified Accounts Code Structure

# Object Code UACS Status

460 Accumulated Depreciation - Other Bearer Biological Assets 10701991 Active
461 Accumulated Impairment Losses - Other Bearer Biological Assets 10701992 Active
Consumable Biological Assets 10702000
462 Livestock Held for Consumption/Sale/Distribution 10702010 Active
463 Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution 10702011 Inactive
464 Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution 10702012 Active
465 Trees, Plants and Crops Held for Consumption/Sale/Distribution 10702020 Active
466 Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution 10702021 Inactive
467 Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution 10702022 Active
468 Agricultural Produce Held for Consumption/Sale/Distribution 10702030 Inactive
469 Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution 10702031 Inactive
470 Aquaculture 10702040 Inactive
471 Accumulated Impairment Losses - Aquaculture 10702041 Inactive
472 Other Consumable Biological Assets 10702990 Active
473 Accumulated Impairment Losses- Other Consumable Biological Assets 10702991 Inactive
474 Accumulated Impairment Losses - Other Consumable Biological Assets 10702992 Active
Intangible Assets 10800000
475 Patents 10801010 Active
476 Accumulated Amortization - Patents 10801011 Active
477 Accumulated Impairment Losses - Patents 10801012 Active
478 Computer Software 10801020 Active
479 Accumulated Amortization - Computer Software 10801021 Active
480 Accumulated Impairment Losses - Computer Software 10801022 Active
481 Websites 10801030 Active
482 Accumulated Amortization - Websites 10801031 Active
483 Accumulated Impairment Losses - Websites 10801032 Active
484 Copyrights 10801050 Active
485 Accumulated Amortization - Copyrights 10801051 Active
486 Accumulated Impairment Losses - Copyrights 10801052 Active
487 Other Intangible Assets 10801990 Active
488 Accumulated Amortization - Other Intangible Assets 10801991 Active
489 Accumulated Impairment Losses - Other Intangible Assets 10801992 Active
490 Service Concession - Intangible Assets 10802010 Active
Service Concession - Intangible Assets 10802000
491 Accumulated Amortization - Service Concession Intangible Asset 10802011 Active
492 Accumulated Impairment Losses - Service Concession Intangible Asset 10802012 Active
Development in Progress 10898000
493 Development in Progress - Patents 10898010 Active
494 Development in Progress - Computer Software 10898020 Active
495 Development in Progress - Websites 10898030 Active
496 Development in Progress - Copyrights 10898040 Active
497 Development in Progress - Other Intangible Assets 10898990 Active
Other Assets 10900000
Advances 19901000
498 Advances for Operation Expenses 19901010 Active
499 Advances for Payroll 19901020 Active
500 Advances to Special Disbursing Officer 19901030 Active
501 Advances to Officers and Employees 19901040 Active
Prepayments 19902000
502 Advances to Contractors 19902010 Active
503 Prepaid Rent 19902020 Active

11
Unified Accounts Code Structure

# Object Code UACS Status

504 Prepaid Registration 19902030 Active
505 Prepaid Interest 19902040 Active
506 Prepaid Insurance 19902050 Active
507 Prepaid Subscription 19902100 Active
508 Other Prepayments 19902990 Active
Deposits 19903000
509 Deposit on Letters of Credit 19903010 Active
510 Guaranty Deposits 19903020 Active
511 Other Deposits 19903990 Active
Deferred Charges 19905000
512 Deferred Discount on Treasury Bills 19905010 Active
513 Acquired Assets 19999010 Active
514 Accumulated Impairment Losses - Acquired Assets 19999011 Inactive
515 Accumulated Impairment Losses - Acquired Assets 19999012 Active
516 Foreclosed Property/Assets 19999020 Active
517 Accumulated Impairment Losses - Foreclosed Property/Assets 19999021 Inactive
518 Accumulated Impairment Losses - Foreclosed Property/Assets 19999022 Active
519 Forfeited Property/Assets 19999030 Active
520 Accumulated Impairment Losses - Forfeited Property/Assets 19999031 Inactive
521 Accumulated Impairment Losses - Forfeited Property/Assets 19999032 Active
522 Confiscated Property/Assets 19999040 Active
523 Accumulated Impairment Losses - Confiscated Property/Assets 19999041 Inactive
524 Accumulated Impairment Losses - Confiscated Property/Assets 19999042 Active
525 Abandoned/Surrendered Property/Assets 19999050 Active
526 Accumulated Impairment Losses - Abandoned Property Assets 19999051 Inactive
527 Accumulated Impairment Losses - Abandoned/Surrendered Property/Assets 19999052 Active
528 Sequestered Property/Assets 19999060 Active
529 Accumulated Impairment Losses - Sequestered Property/Assets 19999062 Active
530 Other Assets 19999990 Active
531 Accumulated Impairment Losses - Other Assets 19999991 Inactive
532 Accumulated Impairment Losses - Other Assets 19999992 Active
Liabilities 20000000
Financial Liabilities 20100000
Payables 20101000
533 Accounts Payable 20101010 Active
534 Due to Officers and Employees 20101020 Active
535 Internal Revenue Allotment Payable 20101030 Active
536 Notes Payable 20101040 Active
537 Interest Payable 20101050 Active
538 Operating Lease Payable 20101060 Active
539 Finance Lease Payable 20101070 Active
540 Awards and Rewards Payable 20101080 Active
541 Service Concession Arrangements Payable 20101090 Active
542 Prizes Payable 20101120 Active
543 Indemnities Payable 20101130 Active
544 Payables to Joint Ventures 20101140 Active
545 Payables to Joint Operators 20101150 Active
Bills/Bonds/Loans Payable 20102000
546 Treasury Bills Payable 20102010 Active
547 Bonds Payable - Domestic 20102020 Active
548 Discount on Bonds Payable - Domestic 20102021 Inactive

12
Unified Accounts Code Structure

# Object Code UACS Status

549 Premium on Bonds Payable - Domestic 20102022 Inactive
550 Premium on Bonds Payable - Domestic 20102023 Active
551 Discount on Bonds Payable - Domestic 20102024 Active
552 Bond Issue Cost - Domestic 20102025 Active
553 Bonds Payable - Foreign 20102030 Active

554 Discount on Bonds Payable - Foreign 20102031 Inactive

555 Premium on Bonds Payable - Foreign 20102032 Inactive
556 Premium on Bonds Payable - Foreign 20102033 Active
557 Discount on Bonds Payable - Foreign 20102034 Active
558 Bond Issue Cost - Foreign 20102035 Active
559 Loans Payable - Domestic 20102040 Active
560 Loans Payable - Foreign 20102050 Active
561 Tax Refunds Payable 20103010 Active
Inter-Agency Payables 20200000
562 Due to BIR 20201010 Active
563 Due to GSIS 20201020 Active
564 Due to Pag-IBIG 20201030 Active
565 Due to PhilHealth 20201040 Active
566 Due to National Government Agencies 20201050 Active
567 Due to Government-Owned or Controlled Corporations 20201060 Active
568 Due to Local Government Units 20201070 Active
569 Due to Joint Venture 20201080 Inactive
Intra-Agency Payables 20300000
570 Due to Central Office 20301010 Active
571 Due to Bureaus 20301020 Active
572 Due to Regional Offices 20301030 Active
573 Due to Operating Units 20301040 Active
574 Due to Other Funds 20301050 Active
575 Trust Liabilities 20401010 Active
Trust Liabilities 20400000
576 Trust Liabilities - Disaster Risk Reduction And Management Fund 20401020 Active
577 Bail Bonds Payable 20401030 Active
578 Guaranty/Security Deposits Payable 20401040 Active
579 Customers' Deposits Payable 20401050 Active
580 Trust Liabilities - Disallowances/Charges 20401080 Active
Deffered Credits/Unearned Income 20500000
Deferred Credits 20501000
581 Deferred Finance Lease Revenue 20501010 Active
582 Deferred Service Concession Revenue 20501020 Active
583 Deferred Revenue from Grants and Donations 20501040 Active
584 Other Deferred Credits 20501990 Active
Unearned Revenue 20502000
585 Unearned Revenue - Investment Property 20502010 Active
586 Other Unearned Revenue 20502990 Active
Provisions 20600000
587 Pension Benefits Payable 20601010 Active
588 Leave Benefits Payable 20601020 Active
589 Retirement Gratuity Payable 20601030 Active
590 Other Provisions 20601990 Active
591 Other Payables 29999990 Active
Equity 30000000

13
Unified Accounts Code Structure

# Object Code UACS Status

Government Equity 30100000
592 Accumulated Surplus/(Deficit) 30101010 Active
593 Contributed Capital 30101030 Inactive
594 Revaluation Surplus 30201010 Inactive
Intermediate Accounts 30300000
595 Revenue and Expense Summary 30301010 Active
596 Equity in Joint Venture 30401010 Inactive
Unrealized Gain/(Loss) 30500000
597 Unrealized Gain/(Loss) from Changes in the Fair Value of Financial Assets 30501010 Active
Revenue/Income 40000000
Tax Revenue 40100000
Tax Revenue - Individual and Corporation 40101000
598 Income Tax 40101010 Active
599 Professional Tax 40101020 Active
600 Travel Tax 40101030 Active
601 Immigration Tax 40101040 Active
Tax Revenue - Property 40102000
602 Estate Tax 40102010 Active
603 Donors Tax 40102020 Active
604 Capital Gains Tax 40102030 Active
Tax Revenue - Goods and Services 40103000
605 Import Duties 40103010 Active
606 Excise Tax 40103020 Active
607 Business Tax 40103030 Active
608 Tax on Sand, Gravel and Other Quarry Products 40103040 Active
609 Tax on Delivery Vans and Trucks 40103050 Active
610 Tax on Forest Products 40103060 Active
Tax Revenue - Others 40104000
611 Documentary Stamp Tax 40104010 Active
612 Motor Vehicles Users' Charge 40104020 Active
613 Other Taxes 40104990 Active
Tax Revenue - Fines and Penalties 40105000
614 Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation 40105010 Active
615 Tax Revenue - Fines and Penalties - Property Taxes 40105020 Active
616 Tax Revenue - Fines and Penalties - Taxes on Goods and Services 40105030 Active
617 Tax Revenue - Fines and Penalties - Other Taxes 40105040 Inactive
618 Tax Revenue - Fines and Penalties - Other Taxes 40105990 Active
Service and Business Income 40200000
Service Income 40201000
619 Permit Fees 40201010 Active
620 Registration Fees 40201020 Active
621 Registration Plates, Tags and Stickers Fees 40201030 Active
622 Clearance and Certification Fees 40201040 Active
623 Franchising Fees 40201050 Active
624 Licensing Fees 40201060 Active
625 Supervision and Regulation Enforcement Fees 40201070 Active
626 Spectrum Usage Fees 40201080 Active
627 Legal Fees 40201090 Active
628 Inspection Fees 40201100 Active
629 Verification and Authentication Fees 40201110 Active
630 Passport and Visa Fees 40201120 Active

14
Unified Accounts Code Structure

# Object Code UACS Status

631 Processing Fees 40201130 Active
632 Fines and Penalties - Service Income 40201140 Active
633 Other Service Income 40201990 Active
Business Income 40202000
634 School Fees 40202010 Active
635 Affiliation Fees 40202020 Active
636 Examination Fees 40202030 Active
637 Seminar/Training Fees 40202040 Active
638 Rent/Lease Income 40202050 Active
639 Communication Network Fees 40202060 Active
640 Transportation System Fees 40202070 Active
641 Road Network Fees 40202080 Active
642 Waterworks System Fees 40202090 Active
643 Power Supply System Fees 40202100 Active
644 Seaport System Fees 40202110 Active
645 Landing and Parking Fees 40202120 Active
646 Income from Hostels/Dormitories and Other Like Facilities 40202130 Active
647 Slaughterhouse Operation 40202140 Active
648 Income from Printing and Publication 40202150 Active
649 Sales Revenue 40202160 Active
650 Sales Discounts 40202161 Active
651 Hospital Fees 40202170 Active
652 Hospital Discounts, Allowances and Free Services 40202171 Active
653 Guarantee Income 40202180 Active
654 Fidelity Insurance Income 40202190 Active
655 Dividend Income 40202200 Active
656 Interest Income 40202210 Active
657 Share in the Profit of Joint Venture 40202220 Active
658 Fines and Penalties - Business Income 40202230 Active
659 Service Concession Revenue 40202240 Active
660 Other Business Income 40202990 Active
Assistance/Subsidy from 40300000
661 Subsidy from National Government 40301010 Active
662 Assistance from Other National Government Agencies 40301020 Active
663 Assistance from Local Government Units 40301030 Active
664 Assistance from Government-Owned or Controlled Corporations 40301040 Active
665 Subsidy from Other Funds 40301050 Active
666 Subsidy from Central Office 40301060 Active
667 Subsidy from Regional Office/Staff Bureau 40301070 Active
Shares, Grants and Donations 40400000
Shares 40401000
668 Share from National Wealth 40401010 Active
669 Share from PAGCOR/PCSO 40401020 Active
670 Share from Earnings of Government-Owned or Controlled Corporations 40401030 Active
671 Share from Internal Revenue Collections 40401050 Active
Donations 40402000
672 Donations in Cash 40402010 Active
673 Donations in Kind 40402020 Active
Grants 40403000
674 Grants in Cash 40403010 Active
675 Grants in Kind 40403020 Active

15
Unified Accounts Code Structure

# Object Code UACS Status

Gains 40500000
676 Gain on Foreign Exchange (FOREX) 40501010 Active
677 Gain on Sale of Investments 40501020 Active
678 Gain on Sale of Investment Property 40501030 Active
679 Gain on Sale of Property, Plant and Equipment 40501040 Active
680 Gain on Initial Recognition of Biological Assets 40501050 Active
681 Gain on Sale of Biological Assets 40501060 Active
682 Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change 40501070 Active
683 Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change 40501080 Active
684 Gain on Sale of Agricultural Produce 40501090 Active
685 Gain on Sale of Intangible Assets 40501100 Active
686 Gain from Changes in Fair Value of Financial Instruments 40501110 Active
687 Gain on Initial Recognition of Agricultural Produce 40501120 Active
688 Gain on Sale of Unserviceable Property 40501130 Active
689 Other Gains 40501990 Active
Non-Operating Income 40600000
Sale of Assets 40601000
690 Sale of Garnished/Confiscated/Abandoned/Seized Goods and Property 40601010 Active
691 Sale of Unserviceable Property 40601020 Inactive
692 Reversal of Impairment Loss 40602010 Active
Miscellaneous Income 40609000
693 Proceeds from Insurance/Indemnities 40609010 Inactive
694 Miscellaneous Income 40609990 Inactive
695 Proceeds from Insurance/Indemnities 40699010 Active
696 Miscellaneous Income 40699990 Active
Expenses 50000000
Personnel Services 50100000
Salaries and Wages 50101000
697 Salaries and Wages - Regular 50101010 Active
698 Salaries and Wages - Casual/Contractual 50101020 Active
699 Salaries and Wages - Substitute Teachers 50101030 Active
Other Compensation 50102000
700 Personal Economic Relief Allowance (PERA) 50102010 Active
701 Representation Allowance (RA) 50102020 Active
702 Transportation Allowance (TA) 50102030 Active
703 Clothing/Uniform Allowance 50102040 Active
704 Subsistence Allowance 50102050 Active
705 Laundry Allowance 50102060 Active
706 Quarters Allowance 50102070 Active
707 Productivity Incentive Allowance 50102080 Active
708 Overseas Allowance 50102090 Active

709 Honoraria 50102100 Active

710 Hazard Pay 50102110 Active
711 Longevity Pay 50102120 Active
712 Overtime and Night Pay 50102130 Active
713 Year End Bonus 50102140 Active
714 Cash Gift 50102150 Active
715 Mid-Year Bonus 50102160 Active
716 Other Bonuses and Allowances 50102990 Active
Personnel Benefit Contributions 50103000
717 Retirement and Life Insurance Premiums 50103010 Active

16
Unified Accounts Code Structure

# Object Code UACS Status

718 Pag-IBIG Contributions 50103020 Active
719 PhilHealth Contributions 50103030 Active
720 Employees Compensation Insurance Premiums (ECIP) 50103040 Active
721 Provident/Welfare Fund Contributions 50103050 Active
Other Personnel Benefits 50104000
722 Pension Benefits 50104010 Active
723 Retirement Gratuity 50104020 Active
724 Terminal Leave Benefits 50104030 Active
725 Other Personnel Benefits 50104990 Active
Maintenance and Other Operating Expenses 50200000
Traveling Expenses 50201000
726 Traveling Expenses - Local 50201010 Active
727 Traveling Expenses - Foreign 50201020 Active
Training and Scholarship Expenses 50202000
728 Training Expenses 50202010 Active
729 Scholarship Grants/Expenses 50202020 Active
Supplies and Materials Expenses 50203000
730 Office Supplies Expenses 50203010 Active
731 Accountable Forms Expenses 50203020 Active
732 Non-Accountable Forms Expenses 50203030 Active
733 Animal/Zoological Supplies Expenses 50203040 Active
734 Food Supplies Expenses 50203050 Active
735 Welfare Goods Expense 50203060 Active
736 Drugs and Medicines Expenses 50203070 Active
737 Medical, Dental and Laboratory Supplies Expenses 50203080 Active
738 Fuel, Oil and Lubricants Expenses 50203090 Active
739 Agricultural and Marine Supplies Expenses 50203100 Active
740 Textbooks and Instructional Materials Expenses 50203110 Active
741 Military, Police and Traffic Supplies Expenses 50203120 Active
742 Chemical and Filtering Supplies Expenses 50203130 Active
743 Semi-Expendable Machinery and Equipment Expenses 50203210 Active
744 Semi-Expendable Furniture, Fixtures and Books Expenses 50203220 Active
745 Agricultural Produce Expenses 50203230 Active
746 Aquaculture Produce Expenses 50203240 Active
747 Prisoner Medical Support Expenses 50203290 Active
748 Other Supplies and Materials Expenses 50203990 Active
Utility Expenses 50204000
749 Water Expenses 50204010 Active
750 Electricity Expenses 50204020 Active
751 Gas/Heating Expenses 50204030 Active
752 Other Utility Expenses 50204990 Active
Communication Expenses 50205000
753 Postage and Courier Services 50205010 Active
754 Telephone Expenses 50205020 Active
755 Internet Subscription Expenses 50205030 Active
756 Cable, Satellite, Telegraph and Radio Expenses 50205040 Active
Awards/Rewards, Prizes and Indemnities 50206000
757 Awards/Rewards Expenses 50206010 Active
758 Prizes 50206020 Active
759 Indemnities 50206030 Active
Survey, Research, Exploration and Development Expenses 50207000

17
Unified Accounts Code Structure

# Object Code UACS Status

760 Survey Expenses 50207010 Active
761 Research, Exploration and Development Expenses 50207020 Active
Demolition/Relocation and Desilting/Drilling/Dredging Expenses 50208000
762 Demolition and Relocation Expenses 50208010 Active
763 Desilting, Drilling and Dredging Expenses 50208020 Active
764 Generation, Transmission and Distribution Expenses 50209010 Active
Confidential, Intelligence and Extraordinary Expenses 50210000
765 Confidential Expenses 50210010 Active
766 Intelligence Expenses 50210020 Active
767 Extraordinary and Miscellaneous Expenses 50210030 Active
Professional Services 50211000
768 Legal Services 50211010 Active
769 Auditing Services 50211020 Active
770 Consultancy Services 50211030 Active
771 Other Professional Services 50211990 Active
General Services 50212000
772 Environment/Sanitary Services 50212010 Active
773 Janitorial Services 50212020 Active
774 Security Services 50212030 Active
775 Other General Services 50212990 Active
Repairs and Maintenance 50213000
776 Repairs and Maintenance - Investment Property 50213010 Active
777 Repairs and Maintenance - Land Improvements 50213020 Active
778 Repairs and Maintenance - Infrastructure Assets 50213030 Active
779 Repairs and Maintenance - Buildings and Other Structures 50213040 Active
780 Repairs and Maintenance - Machinery and Equipment 50213050 Active
781 Repairs and Maintenance - Transportation Equipment 50213060 Active
782 Repairs and Maintenance - Furniture and Fixtures 50213070 Active

783 Repairs and Maintenance - Leased Assets 50213080 Active

784 Repairs and Maintenance - Leased Assets Improvements 50213090 Active
785 Restoration and Maintenance - Heritage Assets 50213100 Active
786 Repairs and Maintenance - Semi-Expendable Machinery and Equipment 50213210 Active
787 Repairs and Maintenance - Semi-Expendable Furniture, Fixtures and Books 50213220 Active
788 Repairs and Maintenance - Others 50213980 Active
789 Repairs and Maintenance - Other Property, Plant and Equipment 50213990 Active
Assistance/Subsidy to 50214000
790 Subsidy to National Government Agencies 50214010 Active
791 Assistance to Other National Government Agencies 50214020 Active
792 Assistance to Local Government Units 50214030 Active
793 Budgetary Support to Government-Owned or Controlled Corporations 50214040 Active
794 Assistance to Non-Government Organizations/Civil Society Organizations 50214050 Active
795 Internal Revenue Allotment 50214060 Active
796 Subsidy to Regional Offices/Staff Bureaus 50214070 Active
797 Subsidy to Operating Units 50214080 Active
798 Subsidy to Other Funds 50214090 Active
799 Subsidies - Others 50214990 Active
Taxes, Insurance Premiums and Other Fees 50215000
800 Taxes, Duties and Licenses 50215010 Active
801 Fidelity Bond Premiums 50215020 Active
802 Insurance Expenses 50215030 Active
803 Labor and Wages 50216010 Active

18
Unified Accounts Code Structure

# Object Code UACS Status

Other Maintenance and Operating Expenses 50299000
804 Advertising, Promotional and Marketing Expenses 50299010 Active
805 Printing and Publication Expenses 50299020 Active
806 Representation Expenses 50299030 Active
807 Transportation and Delivery Expenses 50299040 Active
808 Rent/Lease Expenses 50299050 Active
809 Membership Dues and Contributions to Organizations 50299060 Active
810 Subscription Expenses 50299070 Active
811 Donations 50299080 Active
812 Litigation/Acquired Assets Expenses 50299090 Active
813 Loss on Guaranty 50299100 Active
814 Legal Defense Expense 50299210 Active
815 Bank Transaction Fee 50299220 Active
816 Other Maintenance and Operating Expenses 50299990 Active
Financial Expenses 50300000
817 Management Supervision/Trusteeship Fees 50301010 Active
818 Interest Expenses 50301020 Active
819 Guarantee Fees 50301030 Active
820 Bank Charges - Loans/Borrowings 50301040 Active
821 Commitment Fees 50301050 Active
822 Other Financial Charges 50301990 Active
Direct Costs 50400000
Cost of Goods Manufactured 50401000
823 Direct Labor 50401010 Active
824 Manufacturing Overhead 50401020 Active
825 Cost of Sales 50402010 Active
Non-Cash Expenses 50500000
Depreciation 50501000
826 Depreciation - Investment Property 50501010 Active
827 Depreciation - Land Improvements 50501020 Active
828 Depreciation - Infrastructure Assets 50501030 Active
829 Depreciation - Buildings and Other Structures 50501040 Active
830 Depreciation - Machinery and Equipment 50501050 Active
831 Depreciation - Transportation Equipment 50501060 Active
832 Depreciation - Furniture, Fixtures and Books 50501070 Active
833 Depreciation - Leased Assets 50501080 Active
834 Depreciation - Leased Assets Improvements 50501090 Active
835 Depreciation - Heritage Assets 50501100 Active
836 Depreciation - Service Concession Asset 50501110 Active
837 Depreciation - Bearer Biological Assets 50501130 Active
838 Depreciation - Bearer Trees, Plants and Crops 50501140 Active
839 Depreciation - Other Property, Plant and Equipment 50501990 Active
Amortization 50502000
840 Amortization - Intangible Assets 50502010 Active
841 Amortization - Service Concession - Intangible Assets 50502020 Active
Impairment Loss 50503000
842 Impairment Loss - Financial Assets Held to Maturity 50503010 Active
843 Impairment Loss - Loans and Receivables 50503020 Active
844 Impairment Loss - Lease Receivables 50503030 Active
845 Impairment Loss - Investments in Government-Owned or Contolled Corporations 50503040 Active
846 Impairment Loss - Investment in Joint Venture 50503050 Active

19
Unified Accounts Code Structure

# Object Code UACS Status

847 Impairment Loss - Other Receivables 50503060 Active
848 Impairment Loss - Inventories 50503070 Active
849 Impairment Loss - Investment Property 50503080 Active
850 Impairment Loss - Property, Plant and Equipment 50503090 Active
851 Impairment Loss - Biological Assets 50503100 Active
852 Impairment Loss - Intangible Assets 50503110 Active
853 Impairment Loss - Investments in Associates 50503120 Inactive
854 Impairment Loss - Other Assets 50503139 Active
855 Impairment Loss - Other Assets 50503990 Active
Losses 50504000

856 Loss on Foreign Exchange (FOREX) 50504010 Active

857 Loss on Sale of Investments 50504020 Active
858 Loss on Sale of Investment Property 50504030 Active
859 Loss on Sale of Property, Plant and Equipment 50504040 Active
860 Loss on Sale of Biological Assets 50504050 Active
861 Loss on Sale of Agricultural Produce 50504060 Active
862 Loss on Sale of Intangible Assets 50504070 Active
863 Loss on Sale of Assets 50504080 Active
864 Loss of Assets 50504090 Active
865 Loss on Guaranty 50504100 Inactive
866 Loss on Initial Recognition of Biological Assets 50504110 Active
867 Loss from Changes in Fair Value of Financial Instruments 50504120 Active
868 Loss from Changes in Fair Value Less Costs to Sell of Biological Assets Due to Physical Change 50504130 Active
869 Loss from Changes in Fair Value Less Costs to Sell of Biological Assets Due to Price Change 50504140 Active
870 Share in the Loss of the Joint Ventures 50504200 Active
871 Loss on Sale of Unserviceable Property 50504250 Active
872 Other Losses 50504990 Active
Capital Outlays 50600000
Investment Outlay 50601000
873 Investment in Government-Owned and/or Controlled Corporations 50601010 Active
874 Investment in Associates 50601020 Active
Loans Outlay 50602000
875 Loans Outlay - Government-Owned and/or Controlled Corporations 50602010 Active
876 Loans Outlay - Local Government Units 50602020 Active
877 Loans Outlay - Others 50602990 Active
Investment Property Outlay 50603000
878 Land and Buildings Outlay 50603010 Active
Property, Plant and Equipment Outlay 50604000
879 Land Outlay 50604010 Active
880 Land Improvements Outlay 50604020 Active
881 Infrastructure Outlay 50604030 Active
882 Building and Other Structures Outlay 50604040 Active
883 Machinery and Equipment Outlay 50604050 Active
884 Transportation Equipment Outlay 50604060 Active
885 Furniture, Fixtures and Books Outlay 50604070 Active
886 Heritage Assets 50604080 Active
887 Other Property, Plant and Equipment Outlay 50604090 Active
888 Leased Assets Improvements 50604100 Inactive
Biological Assets Outlay 50605000
889 Bearer Biological Assets 50605010 Active
Intangible Assets Outlay 50606000

20
Unified Accounts Code Structure

# Object Code UACS Status

890 Patents/Copyrights 50606010 Active
891 Computer Software 50606020 Active
892 Other Intangible Assets 50606990 Active

21