Chart of Account Pertamina Standart for Sample

e-Solution Financial v5.1.24.021 6/21/2011

Date: 7/ 5/2012 CHART OF ACCOUNTS Page 1

Time: 12:19PM

Account Group Level Type Control Currency Measure Rate

1 - CURRENT ASSETS Asset 1

11 - CASH & BANK Asset 2

1111-0000-0000-0000 - Petty Cash 1 Asset 3 Detail IDR



1120-0000-0000-0000 - Rupiah Acct. - Bank BCA 1 Asset 3 Detail IDR

1121-0000-0000-0000 - Rupiah Acct. - Bank BCA 2 Asset 3 Detail Cash/Bank BC IDR IDR

1122-0000-0000-0000 - Rupiah Acct. - Bank Mandiri Asset 3 Detail Cash/Bank BM IDR IDR

1123-0000-0000-0000 - Rupiah Acct. - BRI 1 Asset 3 Detail IDR

1124-0000-0000-0000 - Rupiah Acct. - Mandiri 2 Asset 3 Detail Cash/Bank IDR

1125-0000-0000-0000 - US Dollar Acct. - Bank BCA Asset 3 Detail Cash/Bank BC USD

1199-0000-0000-0000 - Cash Clearing Accounts Asset 3 Detail IDR

12 - ACCOUNTS RECEIVABLE / DEPOSITS Asset 2

1209-0000-0000-0000 - Account Receivable - Trade USD Asset 3 Detail

1210-0000-0000-0000 - Accounts Receivable - Trade Asset 3 Detail IDR

1211-0000-0000-0000 - Employees Asset 3 Detail IDR

1213-0000-0000-0000 - Accounts Receivable - 1 Asset 3 Detail IDR

1216-0000-0000-0000 - PERTAMINA - VAT Oustanding Asset 3 Detail IDR

1217-0000-0000-0000 - PERTAMINA - Working Advance ( Deposit ) Asset 3 Detail IDR

1218-0000-0000-0000 - PERTAMINA - Over / Under Lifting Asset 3 Detail IDR

1219-0000-0000-0000 - PERTAMINA - Contractor Share O/S Asset 3 Detail IDR

1220-0000-0000-0000 - PERTAMINA - Cost Recovery O/S Asset 3 Detail IDR

1221-0000-0000-0000 - PERTAMINA - Investment Credit O/S Asset 3 Detail IDR

1224-0000-0000-0000 - Bank Guarantee Asset 3 Detail IDR

1230-0000-0000-0000 - VAT - Deffered Asset 3 Detail IDR

1231-0000-0000-0000 - Defereed Tax Payment Asset 3 Detail IDR

1232-0000-0000-0000 - Income Tax PPh Art.23 Asset 3 Detail IDR

1234-0000-0000-0000 - Intercompany Receivable - EAM LTD Asset 3 Detail IDR

1235-0000-0000-0000 - Intercompany Receivable Asset 3 Detail IDR

14 - INVENTORY WAREHOUSE Asset 2



Time: 12:19PM


1411-0000-0000-0000 - Warehouse Stock - Capital Asset 3 Detail IDR

1413-0000-0000-0000 - Warehouse Stock - Non Capital Asset 3 Detail IDR

1417-0000-0000-0000 - Fuel Inventory Asset 3 Detail IDR

1419-0000-0000-0000 - Avtur Inventory Asset 3 Detail IDR

1421-0000-0000-0000 - Material In Transit (MIT) - Jakarta Asset 3 Detail IDR

1422-0000-0000-0000 - Material In Transit (MIT) - Field Asset 3 Detail IDR

1423-0000-0000-0000 - Material In Transit (MIT) - Clearing Asset 3 Detail IDR

1429-0000-0000-0000 - Others Asset 3 Detail IDR

15 - REFUNDABLE DEPOSIT Asset 2

1511-0000-0000-0000 - Refreshment Asset 3 Detail IDR

1513-0000-0000-0000 - Membership (*) Asset 3 Detail IDR

1514-0000-0000-0000 - Office Rental Asset 3 Detail IDR

1515-0000-0000-0000 - Telephone Rental Asset 3 Detail IDR

1516-0000-0000-0000 - House Rental Asset 3 Detail IDR

1517-0000-0000-0000 - Vehicle Rental Asset 3 Detail IDR

1518-0000-0000-0000 - Insurance Asset 3 Detail IDR


16 - PREPAYMENT Asset 2

1611-0000-0000-0000 - Office Rent Asset 3 Detail IDR

1613-0000-0000-0000 - Telephone Rent Asset 3 Detail IDR

1615-0000-0000-0000 - House Rent (*) Asset 3 Detail IDR

1617-0000-0000-0000 - Vehicle Rent (*) Asset 3 Detail IDR

1619-0000-0000-0000 - Capital Levy (*) Asset 3 Detail IDR

1621-0000-0000-0000 - School Fee (*) Asset 3 Detail IDR

1623-0000-0000-0000 - Fiscal Clearence (*) Asset 3 Detail IDR

1625-0000-0000-0000 - Insurance Asset 3 Detail IDR

1627-0000-0000-0000 - Vendors Asset 3 Detail IDR


18 - EDUCATION / SIGNATURE BONUS Asset 2

1811-0000-0000-0000 - Education Bonus Asset 3 Detail IDR



Time: 12:19PM


1812-0000-0000-0000 - Signature Bonus Asset 3 Detail IDR

1813-0000-0000-0000 - Bonus Equipment & Services Asset 3 Detail IDR

2 - FIXED ASSETS Asset 1

21 - ASSETS COMPLETION Asset 2

2111-0000-0000-0000 - Utilities & Auxiliaries (**) Asset 3 Detail

2113-0000-0000-0000 - Housing & Welfare (**) Asset 3 Detail IDR

2115-0000-0000-0000 - Production Facilities (**) Asset 3 Detail IDR

2117-0000-0000-0000 - Automobiles Asset 3 Detail IDR

2119-0000-0000-0000 - Light Truck & Tractor Asset 3 Detail

2121-0000-0000-0000 - Heavy Truck & Trailer Asset 3 Detail

2123-0000-0000-0000 - Buses & Aircraft Asset 3 Detail

2125-0000-0000-0000 - Water Transportation (**) Asset 3 Detail

2127-0000-0000-0000 - Drilling Production Tool Asset 3 Detail IDR

2129-0000-0000-0000 - Equipment Asset 3 Detail IDR

2131-0000-0000-0000 - Furniture & Office Equipment / Movement Asset 3 Detail IDR

2171-0000-0000-0000 - Pre-Opening Cost Asset 3 Detail

2173-0000-0000-0000 - Pre-Opening Cost Others Asset 3 Detail

2174-0000-0000-0000 - Non Recoverable Cost Asset 3 Detail

22 - ASSETS WIP Asset 2

2211-0000-0000-0000 - Utilities & Auxiliaries (**) Asset 3 Detail IDR

2213-0000-0000-0000 - Housing & Welfare (**) Asset 3 Detail IDR

2215-0000-0000-0000 - Production Facilities (**) Asset 3 Detail IDR

2217-0000-0000-0000 - Tangible Cost Exp. Drilling (*) - WIP Asset 3 Detail IDR

2218-0000-0000-0000 - Well Workover Cost Asset 3 Detail IDR

2225-0000-0000-0000 - Water Transportation (**) Asset 3 Detail IDR


2229-0000-0000-0000 - Construction Equipment - WIP Asset 3 Detail IDR


2235-0000-0000-0000 - Tangible Cost Dev. Drilling (*) Asset 3 Detail IDR

2237-0000-0000-0000 - Tangible Cost Exp. Drilling (*) Asset 3 Detail IDR



Time: 12:19PM


23 - ACCUMULATED DEPRECIATION Asset 2

2311-0000-0000-0000 - Utilities & Auxiliaries Asset 3 Detail IDR

2313-0000-0000-0000 - Housing & Welfare Asset 3 Detail IDR

2315-0000-0000-0000 - Production Facilities Asset 3 Detail IDR

2317-0000-0000-0000 - Automobiles Asset 3 Detail IDR

2319-0000-0000-0000 - Light Truck & Tractor Asset 3 Detail IDR

2321-0000-0000-0000 - Heavy Truck & Trailer Asset 3 Detail IDR

2323-0000-0000-0000 - Buses & Aircraft Asset 3 Detail IDR

2325-0000-0000-0000 - Water Transportation Asset 3 Detail IDR


2329-0000-0000-0000 - Equipment Asset 3 Detail IDR


2371-0000-0000-0000 - Amortization Pre-Opening Cost Asset 3 Detail IDR

2373-0000-0000-0000 - Amortization Pre-Opening Cost Others Asset 3 Detail IDR

24 - SUSPENSE ACCOUNT Asset 2

2400-0000-0000-0000 - Non Recoverable Cost Asset 3 Detail IDR

2401-0000-0000-0000 - Audit Findings Asset 3 Detail IDR

25 - RECOVERABLE COSTS ACCOUNTS Asset 2

2500-0000-0000-0000 - Cost Recovery Asset 3 Detail IDR

2511-0000-0000-0000 - TAC Expenditure - Prior Year Asset 3 Detail IDR

2512-0000-0000-0000 - TAC Expenditure - Current Year Asset 3 Detail IDR

2513-0000-0000-0000 - TAC Expenditure - Recoverred Asset 3 Detail IDR

2514-0000-0000-0000 - AFE In Progress - Intangible Asset 3 Detail IDR


2550-0000-0000-0000 - Adjustment Cost Recovery Prior Years Asset 3 Detail IDR

2560-0000-0000-0000 - Adjustment Pertamina Auditor Asset 3 Detail IDR

26 - NON RECOVERABLE COSTS ACCOUNTS Asset 2

2600-0000-0000-0000 - Contractor's Equity Share Oil Asset 3 Detail IDR

2611-0000-0000-0000 - Signature Bonus Asset 3 Detail IDR

2612-0000-0000-0000 - Commercial Production Bonus Asset 3 Detail IDR



Time: 12:19PM


2614-0000-0000-0000 - Other Non Recoverable Costs Asset 3 Detail IDR

3 - LIABILITY & SHAREHOLDER LOAN Liability 1

31 - ACCOUNTS PAYABLES Liability 2

3111-0000-0000-0000 - Jamsostek Contribution (Emp & Co) Liability 3 Detail IDR

3113-0000-0000-0000 - Tax Liabilities Article 21 (National) Liability 3 Detail IDR

3115-0000-0000-0000 - Tax Liabilities Article 23 Liability 3 Detail IDR

3117-0000-0000-0000 - Income Tax PPh Art. 26 (Expat's) Liability 3 Detail IDR

3118-0000-0000-0000 - Tax Liabilities VAT Liability 3 Detail IDR

3145-0000-0000-0000 - Accruals IDR Liability 3 Detail IDR

3146-0000-0000-0000 - Accruals USD Liability 3 Detail IDR

3149-0000-0000-0000 - Account Payable - Trade Rupiah Liability 3 Detail Payables Control IDR

3151-0000-0000-0000 - Account Payable - Trade US Dollar Liability 3 Detail Payables Control

3152-0000-0000-0000 - Miscellaneous Liability USD Liability 3 Detail

3154-0000-0000-0000 - Account Payable - Affiliates Liability 3 Detail

3155-0000-0000-0000 - Account Payable - Employee Liability 3 Detail IDR

3156-0000-0000-0000 - Account Payable - Trade Liability 3 Detail IDR

3157-0000-0000-0000 - Pertamina EP Liability 3 Detail IDR

32 - LIABILITY LONG TERM Liability 2

3234-0000-0000-0000 - Long Term Account Payable -IDR Liability 3 Detail IDR

3235-0000-0000-0000 - Long Term Account Payable - USD Liability 3 Detail IDR

33 - TEMPORARY LOAN Liability 2

3311-0000-0000-0000 - Loan from Shareholders - Interest Pay Liability 3 Detail IDR

34 - OTHER LIABILITIES Liability 2

3411-0000-0000-0000 - Bank Loan Liability 3 Detail IDR

3412-0000-0000-0000 - Bank Loan Liability 3 Detail IDR

3413-0000-0000-0000 - Intercompany Payable - HO Liability 3 Detail IDR

3414-0000-0000-0000 - Intercompany Payable - XYZ Investment Liability 3 Detail IDR

3415-0000-0000-0000 - Intercompany Payable - ABC.LTD Liability 3 Detail

3499-0000-0000-0000 - Others Liability 3 Detail IDR

4 - CAPITAL and RETAINED EARNINGS (EQUITY) Owners Equity 1



Time: 12:19PM


4111-0000-0000-0000 - Home Office I Owners Equity 2 Detail IDR

4112-0000-0000-0000 - PT. PP -Participant Advances Owners Equity 2 Detail IDR

4113-0000-0000-0000 - ABC, Ltd - Participant Advances Owners Equity 2 Detail IDR

4115-0000-0000-0000 - ABC, Ltd - Addition Advances Owners Equity 2 Detail IDR

4116-0000-0000-0000 - PT. Pao Maju - Participant Advances Owners Equity 2 Detail IDR

4117-0000-0000-0000 - XYZ Investment Owners Equity 2 Detail IDR

4118-0000-0000-0000 - Reteined Earnings - Prior Years Owners Equity 2 Detail IDR

4119-0000-0000-0000 - Reteined Earnings - Current Years Owners Equity 2 Detail IDR

5 - REVENUE / INCOME Revenue 1

51 - CONTRACTORS INCOME - CRUDE OIL Revenue 2

5111-0000-0000-0000 - Shareable Crude Oil (Cost Recovery) Revenue 3 Detail IDR

5115-0000-0000-0000 - Contractors Crude Oil Share Revenue 3 Detail IDR

5116-0000-0000-0000 - Other Income Revenue 3 Detail IDR

5117-0000-0000-0000 - DMO (Domestic Market Obligation) - Oil Revenue 3 Detail IDR

5118-0000-0000-0000 - NSO (Non Sharable Oil) Fees Revenue 3 Detail IDR

5119-0000-0000-0000 - Over / Under LiftingL Revenue 3 Detail IDR

52 - CONTRACTORS INCOME - GAS Revenue 2

5211-0000-0000-0000 - Shareable Crude Oil (Cost Recovery) Revenue 3 Detail IDR

5215-0000-0000-0000 - Contractors Crude Oil Share Revenue 3 Detail IDR

5216-0000-0000-0000 - Investment Credit Revenue 3 Detail IDR

5217-0000-0000-0000 - DMO (Domestic Market Obligation) - Oil Revenue 3 Detail IDR

5218-0000-0000-0000 - NSO (Non Sharable Oil) Fees Revenue 3 Detail IDR

5219-0000-0000-0000 - Over / Under Lifting Revenue 3 Detail IDR

53 - CONTRACTOR OTHER INCOME Revenue 2

5311-0000-0000-0000 - Other Operating Income / (Loss) Revenue 3 Detail IDR

5312-0000-0000-0000 - Other Non Operating Income / (Loss) Revenue 3 Detail IDR

61 - GEOLOGICAL & GEOPHYSICAL (G & G) Expense 1

611 - ACQUISITION Expense 2

6110-0000-0000-0000 - Mob/Demob/Transit Expense 3 Detail Department IDR

6111-0000-0000-0000 - Advance Party/Preparation Expense 3 Detail Department IDR



Time: 12:19PM


6112-0000-0000-0000 - Data Acquisition - Geology Expense 3 Detail Department IDR

6113-0000-0000-0000 - Data Acquisition - Geodetic Expense 3 Detail Department IDR

6114-0000-0000-0000 - Data Acquisition - Gravity Expense 3 Detail Department IDR

6115-0000-0000-0000 - Data Acquisition - Magnetic Expense 3 Detail Department IDR

6116-0000-0000-0000 - Data Acquisition - Seismic Expense 3 Detail Department IDR

6117-0000-0000-0000 - Data Acquisition - Oceanographi Expense 3 Detail Department IDR

6118-0000-0000-0000 - Data Acquisition - Others Expense 3 Detail Department IDR

612 - PROCESSING Expense 2

6120-0000-0000-0000 - Processing - Seismic Standard Expense 3 Detail Department IDR

6121-0000-0000-0000 - Processing - Seismic Optional Expense 3 Detail Department IDR

6122-0000-0000-0000 - Extra Personnel Expense 3 Detail Department IDR

6123-0000-0000-0000 - Extra Equipment Expense 3 Detail Department IDR

6124-0000-0000-0000 - Labour Support/Line Preparation Expense 3 Detail Department IDR

6125-0000-0000-0000 - Shorthole Drilling Expense 3 Detail Department IDR

6126-0000-0000-0000 - Consultancy - General Expense 3 Detail Department IDR

6127-0000-0000-0000 - Consultancy - Quality Control Expense 3 Detail Department IDR

6128-0000-0000-0000 - Consultancy - Interpretation Expense 3 Detail Department IDR

6129-0000-0000-0000 - Handling Charge Expense 3 Detail Department IDR

613 - STUDIES Expense 2

6130-0000-0000-0000 - Studies - Geology/Lab-Biostatigraphy Expense 3 Detail Department IDR

6131-0000-0000-0000 - Studies - Geology/Lab-Sedimentologi Expense 3 Detail Department IDR

6132-0000-0000-0000 - Studies - Geology/Lab-Petrography Expense 3 Detail Department IDR

6133-0000-0000-0000 - Studies - Geology/Lab-Age Dating Expense 3 Detail Department IDR

6134-0000-0000-0000 - Studies - Geology/Lab-Others Expense 3 Detail Department IDR

6135-0000-0000-0000 - Studies - Geology/Mapping Reporting Expense 3 Detail Department IDR

6136-0000-0000-0000 - Studies - Gravity/Magnetic-Reprocessing Expense 3 Detail Department IDR

6137-0000-0000-0000 - Studies - Gravity/Magnetic-Mapping Reprocessing Expense 3 Detail Department IDR

6138-0000-0000-0000 - Studies - Seismic/Reprocessing Expense 3 Detail Department IDR

6139-0000-0000-0000 - Studies - Seismic/Mapping Reprocessing Expense 3 Detail Department IDR

614 - REIMBURSEABLES Expense 2



Time: 12:19PM


6141-0000-0000-0000 - Reimburse - Fuel/Lubricants Expense 3 Detail Department IDR

6142-0000-0000-0000 - Reimburse - Bench Marks Expense 3 Detail Department IDR

6143-0000-0000-0000 - Reimburse - Magnetic Tape Expense 3 Detail Department IDR

6144-0000-0000-0000 - Reimburse - Drilling Accessories Expense 3 Detail Department IDR

6145-0000-0000-0000 - Reimburse - Geophone/Hidrophone Expense 3 Detail Department IDR

6146-0000-0000-0000 - Reimburse - Prolong Test Expense 3 Detail Department IDR

615 - COMMUNICATION/TRANSPORTATION Expense 2

6151-0000-0000-0000 - Transportation - Helicopter Expense 3 Detail Department IDR

6152-0000-0000-0000 - Transportation - Fixed Wing Expense 3 Detail Department IDR

6153-0000-0000-0000 - Transportation - Surface Transportation Expense 3 Detail Department IDR

6154-0000-0000-0000 - Transportation - Support Vessels Expense 3 Detail Department IDR

6155-0000-0000-0000 - Communication - Radio/Telex Expense 3 Detail Department IDR

616 - DEDICATED CENTER / WORK STATIONS Expense 2

6161-0000-0000-0000 - Workstation - Basic Hard/Software Expense 3 Detail Department IDR

6162-0000-0000-0000 - Workstation - Personnel Expense 3 Detail Department IDR

6163-0000-0000-0000 - Workstation - Extra Operation Hours Expense 3 Detail Department IDR

6164-0000-0000-0000 - Workstation - Supplies Expense 3 Detail Department IDR

6165-0000-0000-0000 - Workstation - Maintenance Expense 3 Detail Department IDR

6166-0000-0000-0000 - Workstation - Other Expense 3 Detail Department IDR

617 - OTHERS Expense 2

6171-0000-0000-0000 - Other - Explosive Expense 3 Detail Department IDR

6172-0000-0000-0000 - Other - Formalities/Transport Expense 3 Detail Department IDR

6173-0000-0000-0000 - Other - Standby Charges Expense 3 Detail Department IDR

6174-0000-0000-0000 - Other - Damage Claims Expense 3 Detail Department IDR

6175-0000-0000-0000 - Other - Camp Expense 3 Detail Department IDR

6176-0000-0000-0000 - Other - Navigation/Base Station Expense 3 Detail Department IDR

6177-0000-0000-0000 - Other - Reproduction Display Expense 3 Detail Department IDR

6178-0000-0000-0000 - Other - Storage Expense 3 Detail Department IDR

6179-0000-0000-0000 - Other - Freight Charges Expense 3 Detail Department IDR

618 - Accruals & VAT Expense 2



Time: 12:19PM


6181-0000-0000-0000 - Accruals Expense 3 Detail Department IDR

6182-0000-0000-0000 - VAT Expenses Expense 3 Detail Department IDR

619 - ALLOCATION COST Expense 2

6191-0000-0000-0000 - Allocation Cost From Head Office (G&A) Expense 3 Detail Department IDR

6192-0000-0000-0000 - Allocation Cost From Field Office (Operation) Expense 3 Detail Department IDR

62 - PROJECT AND ENGINEERING Expense 1

6211-0000-0000-0000 - Plan Of Development (POD) Expense 2 Detail Department IDR

6221-0000-0000-0000 - Survey UKL / UPL Expense 2 Detail Department IDR


65 - Drilling Tangible Expense 1

6501-0000-0000-0000 - 30 Inch Casing Expense 2 Detail Department IDR


6503-0000-0000-0000 - 13 3/8 Inch Casing Expense 2 Detail Department IDR





6511-0000-0000-0000 - Casing Accessories Expense 2 Detail Department IDR

6512-0000-0000-0000 - Tubing Expense 2 Detail Department IDR

6513-0000-0000-0000 - Other Casing/Tubing Expense 2 Detail Department IDR

6521-0000-0000-0000 - Well Heads Expense 2 Detail Department IDR

6522-0000-0000-0000 - Well Equipment-Surface Expense 2 Detail Department IDR

6535-0000-0000-0000 - Packers Expense 2 Detail Department IDR

6536-0000-0000-0000 - Well Equipment-Subsurface Expense 2 Detail Department IDR

6590-0000-0000-0000 - Other Tangible Cost Expense 2 Detail Department IDR

66 - DRILLING & WORKOVER Expense 1

661 - PREPARATION & TERMINATION Expense 2

6611-0000-0000-0000 - Preparation & Termination Expense 3 Detail Department IDR

6612-0000-0000-0000 - Surveys Expense 3 Detail Department IDR

6613-0000-0000-0000 - Location, Staking & Positioning Expense 3 Detail Department IDR



Time: 12:19PM


6614-0000-0000-0000 - Wellsite & Access Road Preparation Expense 3 Detail Department IDR

6615-0000-0000-0000 - Service Lines & Communication Expense 3 Detail Department IDR

6616-0000-0000-0000 - Water Systems Expense 3 Detail Department IDR

6617-0000-0000-0000 - Rigging Up and Rigging Down Expense 3 Detail Department IDR

662 - DRILLING/WORKOVER OPERATIONS Expense 2

6620-0000-0000-0000 - Contract Rig Expense 3 Detail Department IDR

6621-0000-0000-0000 - Drilling Rig Crew/Contract Crew Expense 3 Detail Department IDR

6622-0000-0000-0000 - Mud Chemical & Engineering Services Expense 3 Detail Department IDR

6623-0000-0000-0000 - Water Expense 3 Detail Department IDR

6624-0000-0000-0000 - Bits, Reamers and Core heads Expense 3 Detail Department IDR

6625-0000-0000-0000 - Equipment Rental Expense 3 Detail Department IDR

6626-0000-0000-0000 - Directional Drilling and Surveys Expense 3 Detail Department IDR

6627-0000-0000-0000 - Mob/Demob Expense 3 Detail Department IDR

6628-0000-0000-0000 - Other Drilling/Workover Operation/Diving Services Expense 3 Detail Department IDR

663 - FORMATION EVALUATION Expense 2

6631-0000-0000-0000 - Water Expense 3 Detail Department IDR

6632-0000-0000-0000 - Mud Logging Services Expense 3 Detail Department IDR

6633-0000-0000-0000 - Drillstem Test Expense 3 Detail Department IDR

6634-0000-0000-0000 - Open Hole Electrical Logging Services Expense 3 Detail Department IDR

6635-0000-0000-0000 - Others Expense 3 Detail Department IDR

664 - COMPLETIONS Expense 2

6641-0000-0000-0000 - Insurance Expense 3 Detail Department IDR

6642-0000-0000-0000 - Casing, Liner & Tubing Installation Expense 3 Detail Department IDR

6643-0000-0000-0000 - Cement, Cementing & Pump Services Expense 3 Detail Department IDR

6644-0000-0000-0000 - Cased Hole Electical Logging Services Expense 3 Detail Department IDR

6645-0000-0000-0000 - Perforating and Wireline Services Expense 3 Detail Department IDR

6646-0000-0000-0000 - Stimulation Treatment Expense 3 Detail Department IDR

6647-0000-0000-0000 - Production Test, Hydrocarbon Evaluation Expense 3 Detail Department IDR

6648-0000-0000-0000 - Other Completions Expense 3 Detail Department IDR

665 - GENERAL Expense 2



Time: 12:19PM


6650-0000-0000-0000 - Supervision Expense 3 Detail Department IDR


6652-0000-0000-0000 - Permits and Fees Expense 3 Detail Department IDR

6653-0000-0000-0000 - Marine Rental and Charters Expense 3 Detail Department IDR

6654-0000-0000-0000 - Helicopter and Aviation Charge Expense 3 Detail Department IDR

6655-0000-0000-0000 - Land Transportation Expense 3 Detail Department IDR

6656-0000-0000-0000 - Other Transportation Expense 3 Detail Department IDR

6657-0000-0000-0000 - Fuel and Lubricants Expense 3 Detail Department IDR

6658-0000-0000-0000 - Camp Facilities Expense 3 Detail Department IDR

6659-0000-0000-0000 - Technical Services from Abroad Expense 3 Detail Department IDR

666 - ALLOCATION COST Expense 2

6661-0000-0000-0000 - Allocation Cost from Head Office (G&A) Expense 3 Detail Department IDR

6662-0000-0000-0000 - Allocation Cost from Fields Office (Operation) Expense 3 Detail Department IDR

6663-0000-0000-0000 - Allocation Cost from Overseas Expense 3 Detail Department IDR

6669-0000-0000-0000 - Transfer balance Cost Recovery Expense 3 Detail

667 - ACCRUALS & VAT Expense 2



81 - PRODUCTION / OPERATION EXPENDITURES Expense 1

811 - OIL WELL OPERATIONS & WELL SERVICES Expense 2

8111-0000-0000-0000 - Road and Locations Expense 3 Detail Department IDR

8112-0000-0000-0000 - Well Services & Workover Expense 3 Detail Department IDR

8113-0000-0000-0000 - Rig/Facilities Maintenance Expense 3 Detail Department IDR

8114-0000-0000-0000 - Fuel & Lubricants Expense 3 Detail Department IDR

8115-0000-0000-0000 - Chemicals & Supplies Expense 3 Detail Department IDR

8116-0000-0000-0000 - Other Well Operation Expense 3 Detail Department IDR

812 - OIL PRODUCTION AND PROCESSING FACILITIES Expense 2

8120-0000-0000-0000 - Production Testing Expense 3 Detail Department IDR

8121-0000-0000-0000 - Wireline Testing/Production Logging Expense 3 Detail Department IDR

8122-0000-0000-0000 - Other Production Facilities Expense 3 Detail Department IDR



Time: 12:19PM


8123-0000-0000-0000 - Stimulation Expense 3 Detail Department IDR

8124-0000-0000-0000 - Chemical Treating Expense 3 Detail Department IDR

8125-0000-0000-0000 - Corrosion Protecting Expense 3 Detail Department IDR

8126-0000-0000-0000 - Chart Reading Expense 3 Detail Department IDR

8127-0000-0000-0000 - Plant and Gathering Expense 3 Detail Department IDR

8128-0000-0000-0000 - Gas Injection Lines Expense 3 Detail Department IDR


813 - SECONDARY RECOVERY OPERATIONS Expense 2

8131-0000-0000-0000 - Water Injection Expense 3 Detail Department IDR

8132-0000-0000-0000 - Tools and Services Expense 3 Detail Department IDR

8133-0000-0000-0000 - Tubing Replacement Expense 3 Detail Department IDR

8134-0000-0000-0000 - Downhole Equipment Replacement Expense 3 Detail Department IDR


814 - STORAGE, HANDLING AND DELIVERY Expense 2

8141-0000-0000-0000 - Main Oil Storage Expense 3 Detail Department IDR

8142-0000-0000-0000 - Truck Line Expense 3 Detail Department IDR

8143-0000-0000-0000 - Loading Line Expense 3 Detail Department IDR

8144-0000-0000-0000 - Pipe Line Fee Expense 3 Detail Department IDR

8149-0000-0000-0000 - Warehouse Harbor Expense 3 Detail Department IDR

815 - OTHER DIRECT PRODUCTION EXPENSES Expense 2

8150-0000-0000-0000 - Environmental Expense 3 Detail Department IDR

8151-0000-0000-0000 - Freight & Handling Expense 3 Detail Department IDR

8152-0000-0000-0000 - Heavy Equipment Rental Expense 3 Detail Department IDR

8153-0000-0000-0000 - Light Equipment Rental Expense 3 Detail Department IDR

8154-0000-0000-0000 - Vehicle & Motorcycle Rental Expense 3 Detail Department IDR

8155-0000-0000-0000 - Helicopter & Aviation Rental Expense 3 Detail Department IDR



8158-0000-0000-0000 - Depreciation Expenses Expense 3 Detail Department IDR

8159-0000-0000-0000 - Other Direct Production Expenditures Expense 3 Detail Department IDR



Time: 12:19PM


82 - SUPERVISION & SERVICES Expense 1

821 - SUPERVISION Expense 2

8210-0000-0000-0000 - Oil Lifting Transportation Expense 3 Detail Department IDR

8211-0000-0000-0000 - Contract Labour Expense 3 Detail Department IDR

8212-0000-0000-0000 - Consulting Fees Expense 3 Detail Department IDR

8213-0000-0000-0000 - Travel/Transportation Expense Expense 3 Detail Department IDR

8214-0000-0000-0000 - Petroleum & EOR Engineering Expense 3 Detail Department IDR

8219-0000-0000-0000 - Other Supervision Costs (PHL, etc) Expense 3 Detail Department IDR

822 - MAINTENANCE & SERVICES Expense 2

8221-0000-0000-0000 - Repair & Maintenance for Production Facilities Expense 3 Detail Department IDR

8222-0000-0000-0000 - Camp Maintenance & Facilities Expense 3 Detail Department IDR

8223-0000-0000-0000 - Catering Services Expense 3 Detail Department IDR

8224-0000-0000-0000 - Camp Services Expense 3 Detail Department IDR

8229-0000-0000-0000 - Other Repair & Maintenance Expense 3 Detail Department IDR

83 - FIELD OFFICE, SERVICES & ADMINISTRATION Expense 1

831 - GENERAL OFFICE EXP. Expense 2

8311-0000-0000-0000 - Stationeries & Supplies Expense 3 Detail Department IDR

8312-0000-0000-0000 - Office Furniture & Equipment Expense 3 Detail Department IDR

8313-0000-0000-0000 - Communication Expense 3 Detail Department IDR

8314-0000-0000-0000 - Formalities Expense 3 Detail Department IDR

8315-0000-0000-0000 - Reproduction, Photocopy Services Outsides Expense 3 Detail Department IDR

8316-0000-0000-0000 - Courier & Postage Expense 3 Detail Department IDR

8317-0000-0000-0000 - Repair & Maintetance Expense 3 Detail Department IDR

8318-0000-0000-0000 - Safety Equipment Expense 3 Detail Department IDR

8319-0000-0000-0000 - Other Expense 3 Detail Department IDR

832 - TECHNICAL SUPPORT SERVICES Expense 2

8321-0000-0000-0000 - Contract Outside Expense 3 Detail Department IDR


833 - MATERIAL SERVICES Expense 2

8331-0000-0000-0000 - Supplies Expense 3 Detail Department IDR



Time: 12:19PM



834 - TRANSPORTATION COSTS Expense 2

8341-0000-0000-0000 - Car Rental Expense 3 Detail Department IDR

8342-0000-0000-0000 - Fuel / Solar Expense 3 Detail Department IDR

8343-0000-0000-0000 - Other Vehicle Cost Expense 3 Detail Department IDR

8344-0000-0000-0000 - Taxi / Misc/ Other Transportatation Costs Expense 3 Detail Department IDR

8345-0000-0000-0000 - Air Ticket Expense 3 Detail Department IDR


835 - OFFICE & MISC BUILDING OPS Expense 2

8351-0000-0000-0000 - Office Rental Expense 3 Detail Department IDR

8352-0000-0000-0000 - Recreation Facility Expense 3 Detail Department IDR

8353-0000-0000-0000 - Camp Maintenance Expense 3 Detail Department IDR

8354-0000-0000-0000 - Office Maintenance/Gen.+ Uty. Expense 3 Detail Department IDR

8355-0000-0000-0000 - Equipment Rental Expense 3 Detail Department IDR

8356-0000-0000-0000 - Electricity Expense 3 Detail Department IDR

836 - PERSONNEL EXPENDITURES Expense 2

8361-0000-0000-0000 - Salary and Benefit Expense 3 Detail Department IDR

8362-0000-0000-0000 - Travel Expenses Expense 3 Detail Department IDR

8363-0000-0000-0000 - Training & Development Expense 3 Detail Department IDR

8364-0000-0000-0000 - Welfare Expense 3 Detail Department IDR

8365-0000-0000-0000 - Transportation Assistance Expense 3 Detail Department IDR

8366-0000-0000-0000 - Housing Assistance Expense 3 Detail Department IDR

8367-0000-0000-0000 - Daily Workers / PHL Expense 3 Detail Department IDR

837 - PUBLIC RELATION Expense 2

8371-0000-0000-0000 - Trips Expense 3 Detail Department IDR

8372-0000-0000-0000 - Films Expense 3 Detail Department IDR

8373-0000-0000-0000 - Photographic materials Expense 3 Detail Department IDR

8374-0000-0000-0000 - Sundries Expense 3 Detail Department IDR





Time: 12:19PM


9 - GENERAL & ADMINISTRATION EXPENSES Expense 1

91 - FINANCE & ADMINISTRATION (PROFESIONAL SERVICES) Expense 2

9101-0000-0000-0000 - Legal & Translation Services Expense 3 Detail Department IDR

9102-0000-0000-0000 - Audit Services Expense 3 Detail Department IDR

9103-0000-0000-0000 - Tax Services Expense 3 Detail Department IDR

9104-0000-0000-0000 - Technical Consulting Expense 3 Detail Department IDR

9105-0000-0000-0000 - Other Outside Service / Recruitment Cost Expense 3 Detail Department IDR

9106-0000-0000-0000 - Contract Labour Expense 3 Detail Department IDR

9107-0000-0000-0000 - Accounting Consulting Expense 3 Detail Department IDR

92 - TECHNICAL SERVICES Expense 2

9201-0000-0000-0000 - Engineering Expense 3 Detail Department IDR

9202-0000-0000-0000 - Workshop Expense 3 Detail Department IDR

9203-0000-0000-0000 - Safety Expense 3 Detail Department IDR

9204-0000-0000-0000 - Security Expense 3 Detail Department IDR


93 - MATERIAL SERVICES Expense 2

9301-0000-0000-0000 - Material Administration Expense 3 Detail Department IDR

9302-0000-0000-0000 - Handling & Transportation Expense 3 Detail Department IDR

9303-0000-0000-0000 - Stock Differences Expense 3 Detail Department IDR

9304-0000-0000-0000 - Deterioration, Breakage Expense 3 Detail Department IDR

9305-0000-0000-0000 - Reconditioning Expense 3 Detail Department IDR

9306-0000-0000-0000 - Salvage Expense 3 Detail Department IDR

9307-0000-0000-0000 - Scrap Expense 3 Detail Department IDR


94 - TRANSPORTATION COSTS Expense 2

9401-0000-0000-0000 - Air - Initial / Reaparation - EE Expense 3 Detail Department IDR

9402-0000-0000-0000 - Air - Home Leave - EE Expense 3 Detail Department IDR

9403-0000-0000-0000 - Air - Business Travel - NE Expense 3 Detail Department IDR

9404-0000-0000-0000 - Air - Business Travel - EE Expense 3 Detail Department IDR

9405-0000-0000-0000 - Water Transportation Expense 3 Detail Department IDR



Time: 12:19PM


9410-0000-0000-0000 - Vehicle Rent Expense 3 Detail Department IDR

9411-0000-0000-0000 - Vehicle Fuel Cost Expense 3 Detail Department IDR

9412-0000-0000-0000 - Vehicle Other Cost Expense 3 Detail Department IDR

9413-0000-0000-0000 - Taxi / Miscellaneous Expense 3 Detail Department IDR


95 - PERSONNEL EXPENSES Expense 2

9501-0000-0000-0000 - Salaries & Overtime - NE* Expense 3 Detail Department IDR

9502-0000-0000-0000 - Salaries & Overtime - EE** Expense 3 Detail Department IDR

9503-0000-0000-0000 - Benefit - NE (Annual Leave,THR)* Expense 3 Detail Department IDR

9504-0000-0000-0000 - Benefit - EE (Annual Leave, THR)** Expense 3 Detail Department IDR

9505-0000-0000-0000 - Meal Allowance - NE* Expense 3 Detail Department IDR

9506-0000-0000-0000 - Meal Allowance - EE** Expense 3 Detail Department IDR

9507-0000-0000-0000 - Taxes - NE Expense 3 Detail Department IDR

9508-0000-0000-0000 - Taxes - EE Expense 3 Detail Department IDR

9509-0000-0000-0000 - Transportation Allowance - NE Expense 3 Detail Department IDR

9510-0000-0000-0000 - Transportation Allowance - EE Expense 3 Detail Department IDR

9511-0000-0000-0000 - Housing Allowance - NE Expense 3 Detail Department IDR

9512-0000-0000-0000 - Housing / Living Allowance - EE Expense 3 Detail Department IDR

9513-0000-0000-0000 - Jamsostek - NE Expense 3 Detail Department IDR

9514-0000-0000-0000 - Jamsostek - EE Expense 3 Detail Department IDR

9515-0000-0000-0000 - Termination Benefits - NE Expense 3 Detail Department IDR

9516-0000-0000-0000 - Termination Benefits - EE Expense 3 Detail Department IDR

9517-0000-0000-0000 - Relocation Costs - NE Expense 3 Detail Department IDR

9518-0000-0000-0000 - Relocation Costs - EE Expense 3 Detail Department IDR

9520-0000-0000-0000 - EMPLOYEE RELATIONS Expense 3 Detail Department IDR

9521-0000-0000-0000 - Training - NE Expense 3 Detail Department IDR

9522-0000-0000-0000 - Training - EE Expense 3 Detail Department IDR

9530-0000-0000-0000 - House Rental Expense 3 Detail Department IDR

9531-0000-0000-0000 - House Utilities Expense 3 Detail Department IDR

9532-0000-0000-0000 - Hotel Accomodation - NE Expense 3 Detail Department IDR



Time: 12:19PM


9533-0000-0000-0000 - Hotel Accomodation - EE Expense 3 Detail Department IDR

9534-0000-0000-0000 - Guest House Rental Expense 3 Detail Department IDR

9535-0000-0000-0000 - Guest House Utilities Expense 3 Detail Department IDR

9536-0000-0000-0000 - Guest Hause - Other Cost Expense 3 Detail Department IDR

9540-0000-0000-0000 - Medical - NE (Check up, Medical) Expense 3 Detail Department IDR

9541-0000-0000-0000 - Medical - EE (Check up, Medical) Expense 3 Detail Department IDR

9542-0000-0000-0000 - Accident / Funeral Benefit - NE Expense 3 Detail Department IDR

9550-0000-0000-0000 - Permits - NE (Visa, Passports) Expense 3 Detail Department IDR

9551-0000-0000-0000 - Permits - EE (Work Permit, KIMS, etc) Expense 3 Detail Department IDR

9552-0000-0000-0000 - Business Functions / Receptions / Club Membership Expense 3 Detail Department IDR

9553-0000-0000-0000 - Fiscal Clearance - NE Expense 3 Detail Department IDR

9554-0000-0000-0000 - Fiscal Clearance - EE Expense 3 Detail Department IDR

96 - PUBLIC RELATIONS Expense 2

9601-0000-0000-0000 - Donations / Grants Expense 3 Detail Department IDR

9602-0000-0000-0000 - Periodicals / Subscription Expense 3 Detail Department IDR

9603-0000-0000-0000 - Bonus Expense 3 Detail Department IDR

9611-0000-0000-0000 - Other Public Relation Cost Expense 3 Detail Department IDR

9612-0000-0000-0000 - Conferences Expense 3 Detail Department IDR

9613-0000-0000-0000 - Religious, National Holidays, Recreation Expense 3 Detail Department IDR

9614-0000-0000-0000 - Community Development Functions Expense 3 Detail Department IDR

97 - GENERAL OFFICE EXPENSES Expense 2

9701-0000-0000-0000 - Stationery / Printing Expense 3 Detail Department IDR

9702-0000-0000-0000 - Office Supplies Expense 3 Detail Department IDR

9703-0000-0000-0000 - Photocopy Services Outside Expense 3 Detail Department IDR

9711-0000-0000-0000 - Telephones, Handphones Expense 3 Detail Department IDR

9712-0000-0000-0000 - Telex Expense 3 Detail Department IDR

9713-0000-0000-0000 - Facsimile Expense 3 Detail Department IDR

9714-0000-0000-0000 - Radio, Internet Expense 3 Detail Department IDR

9715-0000-0000-0000 - Postage, Courier Services & Duty Stamp Expense 3 Detail Department IDR

9716-0000-0000-0000 - Communication Miscellaneous Expense 3 Detail Department IDR



Time: 12:19PM


9720-0000-0000-0000 - Office Furniture / Equipment Expense 3 Detail Department IDR

9721-0000-0000-0000 - Safety Equipment Expense 3 Detail Department IDR

9722-0000-0000-0000 - Other Equipment Expense 3 Detail Department IDR

9723-0000-0000-0000 - Office Wide Insurance Expense 3 Detail Department IDR

9724-0000-0000-0000 - Office Leasehold Improvements Expense 3 Detail Department IDR

9730-0000-0000-0000 - Office Rental Expense 3 Detail Department IDR

9731-0000-0000-0000 - Furniture & Office Equipment Rental Expense 3 Detail Department IDR

9732-0000-0000-0000 - Photocopy Machine Rental Expense 3 Detail Department IDR

9733-0000-0000-0000 - Telephone / Fax Rental Expense 3 Detail Department IDR

9734-0000-0000-0000 - Computer Equipment Rental Expense 3 Detail Department IDR

9741-0000-0000-0000 - Business Travel - NE (Field Break, Transport, per diems)Expense 3 Detail Department IDR

9742-0000-0000-0000 - Business Travel - EE (Field Break, Transport, per diems)Expense 3 Detail Department IDR

9743-0000-0000-0000 - Entertainment - NE Expense 3 Detail Department IDR

9744-0000-0000-0000 - Entertainment - EE Expense 3 Detail Department IDR

9745-0000-0000-0000 - Refreshment Expense 3 Detail Department IDR

9750-0000-0000-0000 - Low Value Asset, Software Expense 3 Detail Department IDR

9760-0000-0000-0000 - Bank charges / Exchange Cost Expense 3 Detail Department IDR

9761-0000-0000-0000 - Gain & Loss on Exchange Rate to US Dollar Expense 3 Detail Department IDR

9762-0000-0000-0000 - Gain & Loss on Exchange Rate to Rupiah Expense 3 Detail Department IDR

9763-0000-0000-0000 - Interest Fee Expense 3 Detail Department IDR

9764-0000-0000-0000 - Miscellaneous Materials Expense 3 Detail Department IDR

9765-0000-0000-0000 - Fuel and Lubricants Expense 3 Detail Department IDR

9766-0000-0000-0000 - Chemicals & Medicine Expense 3 Detail Department IDR

9767-0000-0000-0000 - Electricity Expense 3 Detail Department IDR

9768-0000-0000-0000 - Service Fee Expense 3 Detail Department IDR

9769-0000-0000-0000 - Sundry / PAM / Garbage Expense 3 Detail Department IDR

9770-0000-0000-0000 - Penalty Expense 3 Detail Department IDR


9772-0000-0000-0000 - Inventory Adjustment Expense 3 Detail Department IDR

9773-0000-0000-0000 - Marine Freight Expense 3 Detail Department IDR



Time: 12:19PM


9774-0000-0000-0000 - Land & Other Freight Expense 3 Detail Department IDR

9775-0000-0000-0000 - Cargo Insurance Expense 3 Detail Department IDR

9776-0000-0000-0000 - Depreciation Expense 3 Detail Department IDR

9777-0000-0000-0000 - Amortization Expense 3 Detail Department IDR

9778-0000-0000-0000 - Other Miscellaneous Expense 3 Detail Department IDR



98 - PARTNER OVERHEAD Expense 2

9801-0000-0000-0000 - HO Partners Overhead Charge - PT. EF Expense 3 Detail Department IDR

9802-0000-0000-0000 - HO Partners Overhead Charge - PT DF Expense 3 Detail Department IDR

99 - COST ALLOCATIONS Expense 2

9905-0000-0000-0000 - Allocation from Jakarta Office Expense 3 Detail Department IDR

9940-0000-0000-0000 - Allocation from Field Office Expense 3 Detail Department IDR

9970-0000-0000-0000 - Allocation from Overhead Expense 3 Detail Department IDR


Date post:	26-Oct-2014
Category:	Documents
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Chart of Account Pertamina Standart for Sample

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