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8/12/2019 Philippine Government Chart of Accounts
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Philippine Government Chart of Accounts
NEW GOVERNMENT ACCOUNTING !TEM
(COA Circular 2003-001 dated June 17, 2003 and 2004-002 dated April 29, 2004)
"A#ANCE $EET
A E T
CURRENT AET
CA$
Cash on $an%
Account Title
Account NumberNormal Balance
Description
Cash in Vault
101Deit
A!"unt "# cash c"llected $ the %reasurer "# the &hilippines and the %reasurers "#
'"cal "ern!ent *nits ('*s) pendin+ dep"sit
Account Title
Account Number
Normal Balance
Description
Cash - C"llectin+ O##icers
102
Deit
A!"unt "# c"llecti"ns ith the C"llectin+ O##icers&"st!asters%ele+raph
Operat"rs pendin+ dep"sit
Account Title
Account Number
Normal Balance
Description
Cash - Disursin+ O##icers
103
Deit
A!"unt "# cash adances +ranted t" desi+nated .e+ular/pecial Disursin+
O##icers&"st!asters%ele+raph Operat"rs #"r pa$!ent "# auth"ried "##icial
ependitures "r rede!pti"n "# p"stal !"ne$ "rders and tele+raphic trans#ers
suect #"r liuidati"n
Account Title
Account Number
Normal Balance
Description
&ett$ Cash und
104
Deit
A!"unt "# cash +ranted t" desi+nated &ett$ Cash Cust"dian #"r pa$!ent "#
auth"ried pett$ "r !iscellane"us epenses hich cann"t e c"nenientl$ paid
thru chec5
Cash in National Treasur&
Account Title
Account Number
Normal Balance
Description
Cash - 6ati"nal %reasur$, "di#ied Disurse!ent /$ste! (D/)
108
Deit
A!"unt "# 6"tice "# Cash All"cati"n receied #r"! the Depart!ent "# ud+etand ana+e!ent and"r 6"tice "# %rans#er "# All"cati"n receied #r"! the
Central O##ice.e+i"nal O##ice thru hich cash is ithdran ith the issuance "#
D/ chec5s
Cash in "an' ( #ocal Currenc&
Account Title
Account Number
Normal Balance
Description
Cash - an+5" /entral 6+ &ilipinas
110
Deit
Cash in l"cal currenc$ dep"sited ith the an+5" /entral n+ &ilipinas
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Account Title
Account Number
Normal Balance
Description
Cash in an5 - '"cal Currenc$, Current Acc"unt
111
Deit
Cash in l"cal currenc$ dep"sited in current acc"unt ith Auth"ried "ern!ent
Dep"sit"r$ an5s
Account Title
Account Number
Normal Balance
Description
Cash in an5 - '"cal Currenc$, /ain+s Acc"unt
112
Deit
Cash in l"cal currenc$ dep"sited in sain+s acc"unt ith Auth"ried "ern!ent
Dep"sit"r$ an5s
Account Title
Account NumberNormal Balance
Description
Cash in an5 - '"cal Currenc$, %i!e Dep"sits
113Deit
Cash in l"cal currenc$ placed ith Auth"ried "ern!ent Dep"sit"r$ an5 #"r
a speci#ied peri"d "# ti!e
Cash in "an' ( )orei*n Currenc&
Account Title
Account Number
Normal Balance
Description
Cash - an+5" /entral n+ &ilipinas
114Deit
Cash in #"rei+n currenc$ dep"sited ith the an+5" /entral n+ &ilipinas
Account TitleAccount Number
Normal Balance
Description
Cash in an5 - "rei+n Currenc$, Current Acc"unt11:
Deit
Cash in #"rei+n currenc$ dep"sited in current acc"unt ith Auth"ried
"ern!ent Dep"sit"r$ an5s
Account Title
Account Number
Normal Balance
Description
Cash in an5 - "rei+n Currenc$, /ain+s Acc"unt
11;
Deit
Cash in #"rei+n currenc$ dep"sited in sain+s acc"unt ith Auth"ried
"ern!ent Dep"sit"r$ an5s
Account Title
Account Number
Normal BalanceDescription
Cash in an5 - "rei+n Currenc$, %i!e Dep"sits
117
DeitCash in #"rei+n currenc$ placed ith Auth"ried "ern!ent Dep"sit"r$ an5s
#"r a speci#ied peri"d "# ti!e
RECEIVA"#E
Receiva+le Accounts
Account Title
Account Number
Normal Balance
Description
Acc"unts .eceiale121
Deit
A!"unt due #r"! cust"!ers arisin+ #r"! serices rendered, tradin+usiness
transacti"ns "r sale "# !erchandise "r pr"pert$
Account Title
Account Number
All"ance #"r D"ut#ul Acc"unts
301
2
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Normal BalanceDescription
Credit
A!"unt "# trade receiales esti!ated t" e unc"llectile
Account Title
Account Number
Normal Balance
Description
6"tes .eceiale
122
Deit
A!"unt "# pr"!iss"r$ n"testi!e dra#tstrade acceptances"ther ne+"tiale sh"rt-
ter! instru!ents receied #r"! trade det"rs
Account Title
Account Number
Normal Balance
Description
Due #r"! O##icers and
Account Title
Account Number
Normal Balance
Description
'"ans .eceiale > OCCs
124
Deit
A!"unt "# l"ans due #r"! "ern!ent-Oned and"r C"ntr"lled C"rp"rati"ns
(OCCs)
Account Title
Account Number
Normal Balance
Description
'"ans .eceiale > '*s
12:
Deit
A!"unt "# l"ans due #r"! '*s
Account Title
Account Number
Normal Balance
Description
'"ans .eceiale > Others
12;
Deit
A!"unt "# l"ans due #r"! entities "ther than OCCs and '*s
Account Title
Account NumberNormal Balance
Description
.eal &r"pert$ %a .eceiale
127Deit
A!"unt "# asic real pr"pert$ ta due #r"! real pr"pert$ "ners
Account TitleAccount Number
Normal Balance
Description
/pecial
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Account TitleAccount Number
Normal Balance
Description
Due #r"! 6ati"nal %reasur$
131
Deit
A!"unt "# cash "r its euialent dep"sited $ +"ern!ent a+encies t" the
Auth"ried "ern!ent Dep"sit"r$ an5s #"r the acc"unt "# the %reasurer "# the
&hilippines suect t" re#undithdraal
Account Title
Account Number
Normal Balance
Description
Due #r"! 6As
13;
Deit
A!"unt due #r"! depart!ents, ureaus and "ther "##ices "# the 6ati"nal
"ern!ent
Account Title
Account NumberNormal Balance
Description
Due #r"! OCCs
137Deit
A!"unt due #r"! OCCs includin+ "ern!ent inancial ?nstituti"ns
Account TitleAccount Number
Normal Balance
Description
Due #r"! '*s
138
Deit
A!"unt due #r"! '*s (pr"incescities!unicipalities aran+a$s)
Account Title
Account Number
Normal Balance
Description
Due #r"! 6Os&Os
139
Deit
unds entrusted t" 6"n-"ern!ent Or+aniati"ns&e"ples= Or+aniati"ns
(6Os&Os) #"r the i!ple!entati"n "# speci#ic +"ern!ent pr"ects suect t"
liuidati"n
Intra(A*enc& Receiva+les
Account Title
Account NumberNormal Balance
Description
Due #r"! Central O##ice@"!e O##ice
141Deit
A!"unt "# transacti"ns rec"rded in the ""5s "# .e+i"nal O##ices/ta##
ureausOperatin+ *nits and"r ranch O##ices "# OCCs
Account Title
Account Number
Normal Balance
Description
Due #r"! .e+i"nal O##ices/ta## ureausranch O##ices
142
Deit
A!"unt "# transacti"ns rec"rded in the ""5s "# the Central O##iceOperatin+
*nits and"r @"!e O##ice "# OCCs
Account TitleAccount Number
Normal Balance
Description
Due #r"! Operatin+ *nits143
Deit
A!"unt "# transacti"ns rec"rded in the ""5s "# the Central O##ice.e+i"nal
O##ices
Account TitleAccount Number
Normal Balance
Description
Due #r"! Other unds144
Deit
A!"unt due #r"! "ther #unds !aintained $ the a+enc$
4
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Account Title
Account Number
Normal Balance
Description
Due #r"! /usidiariesA##iliates
14:
Deit
A!"unt due #r"! susidiariesa##iliates "# OCCs
Other Receiva+les
Account Title
Account Number
Normal Balance
Description
.eceiales - Disall"ancesChar+es
14;
Deit
A!"unt due #r"! pulicpriate indiidualsentities #"r audit
disall"anceschar+es hich hae ec"!e #inal and eecut"r$
Account Title
Account NumberNormal Balance
Description
Diidend .eceiale
147Deit
A!"unt "# diidends due #r"! inest!ents in st"c5s and "ther !ar5etale
securities
Account Title
Account Number
Normal Balance
Description
Other .eceiales
149
Deit
A!"unt due #r"! "ther det"rs n"t #allin+ under an$ "# the speci#ic receiale
acc"unts
INVENTORIE
Materials
Account Title
Account Number
Normal Balance
Description
.a aterials ?nent"r$
1:1
Deit
C"st "# ra !aterials purchasedreceied #"r use in pr"ducti"n
Account Title
Account Number
Normal Balance
Description
"r5-in-&r"cess ?nent"r$
1:2
Deit
C"st "# !aterial, la"r and "erhead epenses put int" pr"ducti"n ut still in the
pr"cess "# !anu#acture at the end "# the acc"untin+ peri"d
Account TitleAccount Number
Normal Balance
Description
inished ""ds ?nent"r$1:3
Deit
C"st "# c"!pleted "r5 "rder+""ds !anu#acturedpr"ducedpr"cessed
Account TitleAccount Number
Normal Balance
Description
erchandise ?nent"r$1:4
Deit
C"st "# !erchandise purchased "r pr"duced #"r sale
upplies
Account Title
Account Number
Normal Balance
Description
O##ice /upplies ?nent"r$
1::
Deit
C"st "# "##ice supplies purchasedreceied #"r use in +"ern!ent "##ice
:
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"perati"ns
Account Title
Account Number
Normal Balance
Description
Acc"untale "r!s ?nent"r$
1:;
Deit
C"st "r appr"priate alue "# acc"untale #"r!s purchasedacuired receied #"r
use in the c"urse "# +"ern!ent "perati"n and"r sale
Account Title
Account Number
Normal Balance
Description
Ani!alB""l"+ical /upplies ?nent"r$
1:7
Deit
C"st "# ani!al""l"+ical supplies purchasedreceied #"r usec"nsu!pti"n "#
par5sildli#e "tanical +ardens
Account TitleAccount Number
Normal Balance
Description
""d /upplies ?nent"r$1:8
Deit
C"st "# n"n-perishale #""ds purchasedreceied #"r st"c5use in +"ern!ent
"perati"ns
Account Title
Account Number
Normal Balance
Description
Dru+s and edicines ?nent"r$
1:9
Deit
C"st "# dru+s and !edicines purchasedreceied #"r st"c5use in +"ern!ent
"perati"ns
Account Title
Account Number
Normal Balance
Description
edical, Dental and 'a"rat"r$ /upplies ?nent"r$
1;0
Deit
C"st "# !edical, dental and la"rat"r$ supplies purchasedreceied #"r use in
+"ern!ent "perati"nspr"ects
Account Title
Account Number
Normal Balance
Description
as"line, Oil and 'uricants ?nent"r$
1;1
Deit
C"st "# +as"line, "il and luricants purchasedreceied #"r use in +"ern!ent
"perati"ns
Account Title
Account Number
Normal Balance
Description
A+ricultural /upplies ?nent"r$
1;2
Deit
C"st "# a+ricultural supplies purchasedreceied #"r use in +"ern!ent
pr"+ra!spr"ects
Account Title
Account Number
Normal Balance
Description
%et""5s and ?nstructi"nal aterials ?nent"r$
1;3
Deit
C"st "# tet""5s and instructi"nal !aterials purchasedreceied #"r use in
+"ern!ent sch""ls "perati"n
Account Title
Account Number
Normal Balance
ilitar$ and &"lice /upplies ?nent"r$
1;4
Deit
;
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Description C"st "# supplies purchasedreceied #"r use in !ilitar$ and p"lice "perati"ns
Account Title
Account Number
Normal Balance
Description
Other /upplies ?nent"r$
1;:
Deit
C"st "# supplies purchasedreceied #"r use hich cann"t e classi#ied under an$
"# the speci#ic inent"r$ acc"unts
Account Title
Account Number
Normal Balance
Description
C"n#iscatedAand"ned/eied ""ds ?nent"r$
1;;
Deit
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Account Title
Account Number
Normal Balance
Description
&repaid ?nterest
179
Deit
A!"unt adanced #"r interest "# l"ans c"ntracted $ the +"ern!ent
Account Title
Account Number
Normal Balance
Description
Dep"sit "n 'etters "# Credit
180
Deit
A!"unt dep"sited #"r "penin+ "# letters "# credit
Account Title
Account Number
Normal Balance
Description
Adances t" C"ntract"rs
181
Deit
A!"unt adanced t" c"ntract"rs as auth"ried $ la
Account Title
Account Number
Normal BalanceDescription
De#erred Char+es
182
Deit
A!"unt "# "ther epenses hich ere paid #"r ut re!ain unc"nsu!ed
unutilied at the end "# the acc"untin+ peri"d
Account Title
Account Number
Normal Balance
Description
Or+aniati"n C"st
183
Deit
C"st incurred in #"r!in+ "r "r+aniin+ OCCs
Account Title
Account Number
Normal Balance
Description
Other &repaid
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Account TitleAccount Number
Normal Balance
Description
?nest!ents in /t"c5s
192
Deit
A!"unt "# auth"ried inest!ents in st"c5s
Account Title
Account Number
Normal Balance
Description
?nest!ents in "nds
193
Deit
A!"unt "# auth"ried inest!ents in "nds
Account Title
Account Number
Normal Balance
Description
Other ?nest!ents and ar5etale /ecurities
197
Deit
A!"unt placed "n "ther inest!ents and !ar5etale securities
IN-ING )UN.
Account Title
Account Number
Normal Balance
Description
/in5in+ und
198
Deit
A!"unt set aside #"r the liuidati"n "# l"n+-ter! det
PROPERT!, P#ANT AN. E/UIPMENT
#AN. AN. #AN. IMPROVEMENT
Account Title
Account Number
Normal Balance
Description
'and
201
Deit
C"stAppraised alue "# acuired land
Account Title
Account Number
Normal Balance
Description
'and ?!pr"e!ents
202
Deit
C"stAppraised alue "# land i!pr"e!ents hich are per!anent "r capital innature
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - 'and ?!pr"e!ents
302
Credit
Cu!ulatie reducti"n in the alue "# the land i!pr"e!ent due t" use
Account Title
Account Number
Normal Balance
Description
.una$s%aia$s
203
Deit
C"stAppraised alue "# runa$staia$s c"nstructedacuired includin+ related
i!pr"e!ents hich are per!anent "r capital in nature
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - .una$s%aia$s303
Credit
Cu!ulatie reducti"n in the alue "# runa$staia$s due t" use
Account Title
Account Number
Normal Balance
.aila$s
204
Deit
9
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Description C"stAppraised alue "# railr"ad tracts, ter!inals and stati"ns
c"nstructedacuired includin+ related i!pr"e!ents hich are per!anent "r
capital in nature
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - .aila$s
304
Credit
Cu!ulatie reducti"n in the alue "# the raila$s due t" use
Account Title
Account Number
Normal Balance
Description
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Account Title
Account Number
Normal Balance
Description
ar5ets and /lau+hterh"uses
214
Deit
C"stAppraised alue "# !ar5ets and slau+hterh"uses c"nstructedacuired
includin+ related i!pr"e!ents hich are per!anent "r capital in nature
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - ar5ets and /lau+hterh"uses
314
Credit
Cu!ulatie reducti"n in the alue "# !ar5ets and slau+hterh"uses due t" use
Account Title
Account Number
Normal BalanceDescription
Other /tructures
21:
DeitC"stAppraised alue "# "ther structures c"nstructedacuired includin+ related
i!pr"e!ents hich are per!anent "r capital in nature
Account TitleAccount Number
Normal Balance
Description
Accu!ulated Depreciati"n - Other /tructures
31:
Credit
Cu!ulatie reducti"n in the alue "# "ther structures due t" use
#EAE$O#. IMPROVEMENT
Account Title
Account Number
Normal Balance
Description
'easeh"ld ?!pr"e!ents, 'and
218
Deit
C"stAppraised alue "# i!pr"e!ents !ade "n land under lease
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n- 'easeh"ld ?!pr"e!ents, 'and
318
Credit
Cu!ulatie reducti"n in the alue "# i!pr"e!ents !ade "n land under leasedue t" use
Account Title
Account NumberNormal Balance
Description
'easeh"ld ?!pr"e!ents, uildin+s
219
Deit
C"stAppraised alue "# i!pr"e!ents !ade "n uildin+s under lease
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - 'easeh"ld ?!pr"e!ents, uildin+s
319
Credit
Cu!ulatie reducti"n in the alue "# i!pr"e!ents !ade "n uildin+s under
lease due t" use
Account Title
Account Number
Normal Balance
Description
Other 'easeh"ld ?!pr"e!ents
220
Deit
C"stAppraised alue "# i!pr"e!ents !ade "n "ther pr"perties under lease
Account Title
Account Number
Normal Balance
Accu!ulated Depreciati"n - Other 'easeh"ld ?!pr"e!ents
320
Credit
11
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Account Title
Account Number
Normal Balance
Description
A+ricultural, isher$ and "restr$
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Account Title
Account Number
Normal Balance
Description
@"spital
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Account NumberNormal Balance
Description
240
Deit
C"stAppraised alue "# "ther !achineries and euip!ent acuired
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - Other achiner$ and
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Normal BalanceDescription
Deit
C"stAppraised alue "# "ther transp"rtati"n euip!ent acuired
Account Title
Account Number
Normal Balance
Description
Accu!ulated Depreciati"n - Other %ransp"rtati"n
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Account TitleAccount Number
Normal Balance
Description
atera$s, Aueducts, /eaalls, .ier alls and Others
2:7
Deit
C"stAppraised alue "# atera$s, aueducts, seaalls, rier alls and "thers
c"nstructedacuired
Account Title
Account Number
Normal Balance
Description
Other &ulic ?n#rastructures
2;0
Deit
C"stAppraised alue "# "ther pulic in#rastructures c"nstructedacuired hich
cann"t e classi#ied under an$ speci#ic t$pe "# pulic in#rastructures
RE)ORETATION PRO1ECT
Account Title
Account Number
Normal Balance
Description
.e#"restati"n - *pland
2;1
Deit
C"stAppraised alue "# upland re#"restati"n pr"ects c"!pletedacuired
Account Title
Account Number
Normal Balance
Description
.e#"restati"n - arshland/a!pland
2;2
Deit
C"stAppraised alue "# !arshlandsa!pland re#"restati"n pr"ectsc"!pletedacuired
CONTRUCTION IN PROGRE
A*enc& Assets
Account Title
Account Number
Normal Balance
Description
C"nstructi"n in &r"+ress - A+enc$ Assets
2;4Deit
C"stAppraised alue "# +"ern!ent assets hich are still under c"nstructi"n
includin+ s"#tare deel"p!ent
Pu+lic Infrastructures2Reforestation Pro3ects
Account Title
Account Number
Normal Balance
Description
C"nstructi"n in &r"+ress - ."ads, @i+ha$s and rid+es
2;;
Deit
C"stAppraised alue "# r"ads, hi+ha$s and rid+es hich are still under
c"nstructi"n
Account Title
Account Number
Normal Balance
Description
C"nstructi"n in &r"+ress - &ar5s, &laas and "nu!ents
2;7
Deit
C"stAppraised alue "# par5s, plaas and !"nu!ents hich are still under
c"nstructi"n
Account Title
Account Number
Normal Balance
Description
C"nstructi"n in &r"+ress - &"rts, 'i+hth"uses and @ar"rs2;8
Deit
C"stAppraised alue "# p"rts, li+hth"uses and har"rs hich are still under
c"nstructi"n
Account Title
Account Number
C"nstructi"n in &r"+ress - Artesian ells, .eser"irs, &u!pin+ /tati"ns and
C"nduits
17
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Account TitleAccount Number
Normal Balance
Description
Arts, Arche"l"+ical /peci!ens and Other
19
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INTER(AGENC! PA!A"#E
Account Title
Account Number
Normal Balance
Description
Due t" 6ati"nal %reasur$
411
Credit
A!"unt due t" the 6ati"nal %reasur$
Account Title
Account Number
Normal Balance
Description
Due t" ?.
412
Credit
A!"unt "# taes duea!"unt ithheld #"r re!ittance t" the ureau "# ?nternal
.eenue (?.)
Account Title
Account Number
Normal BalanceDescription
Due t" /?/
413
CreditC"ntriuti"ns duec"llecti"ns receieda!"unts ithheld #"r re!ittance t" the
"ern!ent /erice ?nsurance /$ste! (/?/)
Account TitleAccount Number
Normal Balance
Description
Due t" &A-??
414
Credit
C"ntriuti"ns duec"llecti"ns receieda!"unts ithheld #"r re!ittance t" the
@"!e Deel"p!ent utual und (@D)
Account Title
Account Number
Normal Balance
Description
Due t" &@?'@
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Account TitleAccount Number
Normal Balance
Description
Due t" .e+i"nal O##ices/ta## ureausranch O##ices
422
Credit
A!"unt receied $ the Central O##ice and"r @"!e O##ice "# OCCs #r"!
.e+i"nal O##ices/ta## ureaus and"r ranch O##ices "# OCCs
Account Title
Account Number
Normal Balance
Description
Due t" Operatin+ *nits
423
Credit
A!"unt receied $ the Central O##ice.e+i"nal O##ices #r"! the Operatin+
*nits
Account Title
Account Number
Normal BalanceDescription
Due t" Other unds
424
CreditA!"unt receiedithheld #"r the acc"unt "# "ther #unds
Account Title
Account NumberNormal Balance
Description
Due t" /usidiariesA##iliates
42:
Credit
A!"unt due t" susidiariesa##iliates
OT$ER CURRENT #IA"I#IT! ACCOUNT
Account Title
Account Number
Normal BalanceDescription
uarant$ Dep"sits &a$ale
42;
Credit'iailit$ arisin+ #r"! cash receied t" +uarant$ per#"r!ance hich are
re#undale t" the dep"sit"r
Account Title
Account Number
Normal Balance
Description
&er#"r!anceiddersail "nds &a$ale
427
Credit
'iailit$ arisin+ #r"! the receipt "# cash "nd t" +uarantee the per#"r!ance "# the
c"ntractc"urt "rder
Account Title
Account Number
Normal Balance
Description
Currenc$ /ap &a$ale
428
Credit
'iailit$ arisin+ #r"! treasur$ transacti"n here #und in #"rei+n currenc$ is
sapped int" &hilippine currenc$
Account Title
Account Number
Normal Balance
Description
%a .e#unds &a$ale
429
Credit
A!"unt re#undale t" tapa$ers #"r ecess a!"unt paidithheld
Account Title
Account Number
Normal Balance
Description
Other &a$ales
439
Credit
Other liailities n"t #allin+ under an$ "# the speci#ic liailit$ acc"unts
#ONG(TERM #IA"I#ITIE
MORTGAGE2"ON.2#OAN PA!A"#E
21
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Account TitleAccount Number
Normal Balance
Description
"rt+a+e &a$ale
441
Credit
'"n+-ter! indetedness c"ered $ a c"ntractsecured $ c"llateral t" +uarantee
pa$!ent
Account Title
Account Number
Normal Balance
Description
"nds &a$ale - D"!estic
442
Credit
'"n+-ter! indetedness t" d"!estic credit"rs #"r "nds issued
Account Title
Account Number
Normal Balance
Description
"nds &a$ale > "rei+n
443
Credit
'"n+-ter! indetedness t" #"rei+n credit"rs #"r "nds issued
Account Title
Account Number
Normal BalanceDescription
'"ans &a$ale - D"!estic
444
Credit
'"n+-ter! indetedness t" d"!estic credit"rs c"ered $ a c"ntract a+ree!ent
Account Title
Account Number
Normal Balance
Description
'"ans &a$ale > "rei+n
44:
Credit
'"n+-ter! indetedness t" #"rei+n credit"rs c"ered $ a c"ntracta+ree!ent
Account Title
Account Number
Normal Balance
Description
Other '"n+-%er! 'iailities
4:0
Credit
Other l"n+-ter! liailities n"t #allin+ under an$ "# the speci#ic l"n+-ter! liailit$
acc"unts
.E)ERRE. CRE.IT
Account Title
Account Number
Normal Balance
Description
De#erred .eal &r"pert$ %a ?nc"!e
4:1
Credit
.eal pr"pert$ ta rec"rded at the e+innin+ "# the $ear
Account TitleAccount Number
Normal Balance
Description
De#erred /pecial
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Account TitleAccount Number
Normal Balance
Description
"ern!ent
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Account Title
Account Number
Normal Balance
Description
?!!i+rati"n %a
::9
Credit
%aes and "ther char+es due #r"! i!!i+rants
Account Title
Account Number
Normal Balance
Description
?!p"rt Duties
:;0
Credit
%aes "n +""ds enterin+ the c"untr$
Account Title
Account Number
Normal Balance
Description
?nc"!e %a > ?ndiiduals
:;1
Credit
%aes "n inc"!e "# indiiduals #r"! all s"urces
Account Title
Account Number
Normal BalanceDescription
?nc"!e %a > &artnerships
:;2
Credit
%aes "n inc"!e #r"! partnerships= usiness "perati"ns durin+ the peri"d
Account Title
Account Number
Normal Balance
Description
?nc"!e %a > C"rp"rati"ns
:;3
Credit
%aes "n inc"!e #r"! d"!estic#"rei+n c"rp"rati"ns, priate educati"nal
instituti"ns= usiness "perati"ns durin+ the peri"d
Account Title
Account Number
Normal Balance
Description
&r"#essi"nal %a
:;4
Credit
%aes "n all pers"ns en+a+ed in the eercisepractice "# their pr"#essi"ns
reuirin+ +"ern!ent ea!inati"n
Account Title
Account Number
Normal Balance
Description
/t"c5 %rans#er %a
:;:
Credit
%aes "n the trans#er "# st"c5 as rec"rded in the /t"c5 and %rans#er ""5 "# the
c"rp"rati"n
Account Title
Account Number
Normal Balance
Description
%a "n "rest &r"ducts
:;;
Credit
%aes "n ti!er and #ire""d cut in pulic #"rests, #r"! unre+istered priate
lands and "ther #"rest pr"ducts re!"ed under +ratuit"us licenses
Account Title
Account Number
Normal Balance
Description
Value Added %a
:;7
Credit
%aes "n salearterechan+e "# +""ds, pr"perties and serices pa$ale $ the
sellerless"rtrans#er"r
Account Title
Account Number
Normal Balance
Value Added %a -
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Description %aes "n the increase in the "rth!erit "# +""dspr"pertiesserices
Account Title
Account Number
Normal Balance
Description
%rael %a
:;9
Credit
%aes i!p"sed "n indiiduals h" are leain+ the c"untr$
Account Title
Account Number
Normal Balance
Description
Other 6ati"nal %aes
:78
Credit
%aes n"t classi#ied under an$ "# the speci#ic nati"nal taes acc"unt
Account Title
Account Number
Normal BalanceDescription
ines and &enalties - 6ati"nal %aes
:79
Creditines and penalties char+ed t" nati"nal taes
#OCA# TA0E
Account Title
Account Number
Normal Balance
Description
A!use!ent %a
:81
Credit
%aes "n +r"ss receipts #r"! ad!issi"n #ees c"llected $ "perat"rs "#cine!asc"ncert hallstadiu! and "ther places "# a!use!ent
Account Title
Account NumberNormal Balance
Description
usiness %a
:82Credit
%aes "n d"!estic sales "# !anu#acturersasse!lersrepac5ers
pr"cess"rsh"lesalersdistriut"rsretailersc"ntract"rs"ther usinesses
Account Title
Account Number
Normal Balance
Description
C"!!unit$ %a
:83
Credit
%aes leied "n eer$ citien "# the &hilippines
Account Title
Account Number
Normal Balance
Description
ranchise %a
:84
Credit
%aes "n #ranchise +ranted t" usiness "peratin+ ithin the l"calities
Account Title
Account Number
Normal Balance
Description
Occupati"n %a
:8:
Credit
%aes "n all pers"ns en+a+ed in the eercisepractice "# their pr"#essi"n "r callin+
Account Title
Account Number
Normal Balance
Description
&rintin+ and &ulicati"n %a
:8;
Credit
%aes "n printin+pulicati"n "# ""5s and "ther printed !aterials
Account Title
Account Number
Normal Balance
Description
&r"pert$ %rans#er %a
:87
Credit
%aes "n saled"nati"narter "r an$ "ther !"de "# trans#errin+ "nershiptitle "#
2;
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real pr"pert$
Account Title
Account Number
Normal Balance
Description
.eal &r"pert$ %a
:88
Credit
asic ta "n real pr"pert$ and its i!pr"e!ents
Account Title
Account Number
Normal Balance
Description
.eal &r"pert$ %a "n ?dle 'ands
:89
Credit
%a "n idle lands in additi"n t" the asic real pr"pert$ ta
Account Title
Account Number
Normal BalanceDescription
/pecial Assess!ent %a
:90
Credit/pecial le$ "n lands ene#ited $ pulic "r5s pr"ectsi!pr"e!ents
Account Title
Account NumberNormal Balance
Description
/pecial
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Normal BalanceDescription
Credit
ees "n #isher$ priile+es +ranted and licenses #"r the "perati"n "# #ishin+ essels
Account Title
Account Number
Normal Balance
Description
ranchisin+ and 'icensin+ ees
;03
Credit
ees "n #ranchiseslicenses issued
Account Title
Account Number
Normal Balance
Description
"t"r Vehicles *sers Char+e
;04
Credit
Char+es "n all t$pes "# !"t"r ehicles
Account Title
Account NumberNormal Balance
Description
&er!it ees
;0:Credit
ees #"r the issuance "# per!its $ +"ern!ent a+encies
Account TitleAccount Number
Normal Balance
Description
.e+istrati"n ees
;0;
Credit
ees in the re+istrati"n "# cart, cattle, !arria+e, etc
Account Title
Account Number
Normal Balance
Description
Other &er!its and 'icenses
;08
Credit
ees #"r the issuance "# per!itslicenses n"t classi#ied under speci#ic acc"unts
Account Title
Account Number
Normal Balance
Description
ines and &enalties - &er!its and 'icenses
;09
Credit
ines and penalties char+ed t" per!its and licenses
ERVICE INCOME
Account Title
Account Number
Normal BalanceDescription
A##iliati"n ees
;11
Credit
ees #"r the trainin+ "# students in /tate *niersities and C"lle+es and "ther
+"ern!ent sch""lsa+encies
Account Title
Account Number
Normal Balance
Description
Athletic and Cultural ees
;12
Credit
ees #"r athletic and cultural actiities
Account Title
Account Number
Normal Balance
Description
Clearance and Certi#icati"n ees
;13
Credit
ees #"r the issuance "# clearancescerti#icates
Account TitleAccount Number
Normal Balance
Description
C"!prehensie
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Account Title
Account Number
Normal Balance
Description
Dipl"!a and raduati"n ees
;1:
Credit
ees #"r the issuance "# dipl"!ac"nduct "# +raduati"n actiities
Account Title
Account Number
Normal Balance
Description
ara+e ees
;1;
Credit
ees #"r the c"llecti"ndisp"sal "# +ara+e
Account Title
Account Number
Normal Balance
Description
?nspecti"n ees
;17
Credit
ees #"r the c"nduct "# inspecti"n
Account Title
Account Number
Normal BalanceDescription
'irar$ ees
;18
Credit
ees #"r use "# the lirar$
Account Title
Account Number
Normal Balance
Description
edical, Dental and 'a"rat"r$ ees
;19
Credit
ees #"r !edicaldentalla"rat"r$ ea!inati"ns
Account Title
Account Number
Normal Balance
Description
&assp"rt and Visa ees
;20
Credit
ees #"r the issuance "# passp"rts and isas
Account Title
Account NumberNormal Balance
Description
&r"cessin+ ees
;21Credit
ees #"r the pr"cessin+ "# d"cu!ents
Account TitleAccount Number
Normal Balance
Description
/e!inar ees
;22
Credit
ees #"r the c"nduct "# se!inarstrainin+c"nenti"ns"r5sh"ps, etc
Account Title
Account Number
Normal Balance
Description
%"ll and %er!inal ees
;23
Credit
ees #"r use "# r"adsrid+es#erriespiers and ter!inals
Account Title
Account Number
Normal Balance
Description
%ranscript "# .ec"rd ees
;24
Credit
ees #"r the issuance "# transcript "# rec"rds
Account Title
Account Number
Normal Balance
Other /erice ?nc"!e
;28
Credit
29
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Description ?nc"!e #"r serices n"t classi#ied under the speci#ic serice inc"!e acc"unts
Account Title
Account Number
Normal Balance
Description
ines and &enalties - /erice ?nc"!e
;29
Credit
ines and penalties char+ed t" serice inc"!e
"UINE INCOME
Account Title
Account Number
Normal Balance
Description
@"spital ees
;31
Credit
ees #"r serices rendered t" patients
Account Title
Account Number
Normal Balance
Description
?nc"!e #r"! Canteen Operati"ns
;32
Credit
?nc"!e #r"! the "perati"n "# the canteenca#eteriaeater$
Account Title
Account Number
Normal Balance
Description
?nc"!e #r"! Ce!eter$ Operati"ns
;33
Credit
?nc"!e #r"! the "perati"n "# the ce!eteries
Account Title
Account Number
Normal BalanceDescription
?nc"!e #r"! C"!!unicati"n acilities
;34
Credit?nc"!e #r"! the use "# c"!!unicati"n #acilities
Account Title
Account Number
Normal Balance
Description
?nc"!e #r"! D"r!it"r$ Operati"ns
;3:
Credit
?nc"!e #r"! the "perati"n "# d"r!it"riesl"d+in+ h"usesh"stels
Account Title
Account Number
Normal Balance
Description
?nc"!e #r"! ar5ets
;3;
Credit
?nc"!e #r"! the "perati"n "# pulic !ar5ets
Account TitleAccount Number
Normal Balance
Description
?nc"!e #r"! /lau+hterh"uses;37
Credit
?nc"!e #r"! the "perati"n "# slau+hterh"uses
Account TitleAccount Number
Normal Balance
Description
?nc"!e #r"! %ransp"rtati"n /$ste!;38
Credit
?nc"!e #r"! the "perati"n "# transp"rtati"ns s$ste!
Account Title
Account Number
Normal Balance
Description
?nc"!e #r"! ater"r5s /$ste!
;39
Credit
?nc"!e #r"! the "perati"n "# ater"r5s s$ste!
30
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Account NumberNormal Balance
Description
;:4
Credit
A!"unt "# susid$ receied $ the Operatin+ *nit and "r @"!e O##ice "#
OCCs #r"! the .e+i"nal O##ices/ta## ureaus and"r ranch O##ices "#
OCCs
Account Title
Account Number
Normal Balance
Description
/usid$ #r"! Operatin+ *nits
;::
Credit
A!"unt "# susid$ receied $ an Operatin+ *nit #r"! an"ther Operatin+ *nits
Account Title
Account Number
Normal Balance
Description
/usid$ #r"! Other '*s
;:;
Credit
inancial assistance receied #r"! "ther '*s
Account Title
Account Number
Normal BalanceDescription
/usid$ #r"! Other unds
;:7
Credit
A!"unt "# susid$ receied #r"! "ther #unds
Account Title
Account Number
Normal Balance
Description
/usid$ #r"! /usidiariesA##iliates
;:8
Credit
A!"unt "# susid$ receied #r"! susidiariesa##iliates
OT$ER GENERA# INCOME
Account Title
Account Number
Normal Balance
Description
Diidend ?nc"!e
;;1
Credit
Cash diidends earned #r"! inest!ents in st"c5s
Account Title
Account Number
Normal Balance
Description
?nc"!e #r"! rants and D"nati"ns
;;2
Credit
A!"unt "# +rantsd"nati"ns receied in cash "r in 5ind
Account Title
Account Number
Normal BalanceDescription
?nsurance ?nc"!e
;;3
Credit?nc"!e #r"! li#e insurance#idelit$third part$ liailit$pr"pert$ and "ther n"n-li#e
insurance and reinsurance
Account Title
Account NumberNormal Balance
Description
?nterest ?nc"!e
;;4Credit
?nterest "n dep"sits ith an5sl"ansinest!ents
Account Title
Account Number
Normal Balance
Description
?nternal .eenue All"t!ent
;;:
Credit
/hare "# the pr"incecit$!unicipalit$ #r"! the nati"nal taes c"llected
Account Title /ale "# C"n#iscatedAand"ned/eied ""ds and &r"perties
32
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Account NumberNormal Balance
Description
;;;
Credit
?nc"!e #r"! sale "# +""dspr"perties c"n#iscatedaand"nedseied
Account Title
Account Number
Normal Balance
Description
/hare #r"!
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Account TitleAccount Number
Normal Balance
Description
ain'"ss "n /ale "# /ecurities
;83
CreditDeit
A!"unt "# +ainl"ss "n sale "# "ndssecurities
Account Title
Account Number
Normal Balance
Description
&ri"r Fears= Adust!ents
;84
CreditDeit
Adust!ent "# pri"r $ears= inc"!e earnedepenses incurred
E0PENE
PERONA# ERVICE
A#ARIE AN. WAGE
Account Title
Account Number
Normal Balance
Description
/alaries and a+es > .e+ular
701
Deit
&a$ pr"per "# re+ular +"ern!ent e!pl"$ees #"r serices rendered
Account Title
Account Number
Normal Balance
Description
/alaries and a+es - ilitar$*ni#"r!ed
702Deit
&a$ pr"per "# !ilitar$ and uni#"r!ed pers"nnel "# the Depart!ent "# 6ati"nal
De#ense, Depart!ent "# ?nteri"r and '"cal "ern!ent and 6ati"nal appin+
and .es"urce ?n#"r!ati"n A+enc$ #"r serices rendered
Account Title
Account Number
Normal Balance
Description
/alaries and a+es - &art-ti!e
703
Deit
&a$ pr"per "# part-ti!e +"ern!ent e!pl"$ees #"r serices rendered
Account Title
Account Number
Normal Balance
Description
/alaries and a+es - /ustitute
704
Deit
&a$ pr"per "# sustitute +"ern!ent e!pl"$ees #"r serices rendered
Account Title
Account Number
Normal BalanceDescription
/alaries and a+es > Casual
70:
Deit&a$ pr"per "# casual +"ern!ent e!pl"$ees #"r sericesrendered
Account Title
Account Number
Normal BalanceDescription
/alaries and a+es - C"ntractual
70;
Deit&a$ pr"per "# c"ntractual +"ern!ent e!pl"$ees #"r serices rendered
Account Title
Account Number
Normal Balance
Description
/alaries and a+es -
707
Deit
&a$ pr"per "# e!er+enc$ +"ern!ent e!pl"$ees #"r serices rendered
OT$ER COMPENATION
Account Title &ers"nnel
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Account NumberNormal Balance
Description
711
Deit
All"ance +ranted t" all app"intie +"ern!ent e!pl"$ees
Account Title
Account Number
Normal Balance
Description
Additi"nal C"!pensati"n (ADCO)
712
Deit
All"ance +ranted t" all +"ern!ent pers"nnel hether re+ularcasual "n
te!p"rar$ statusc"ntractual
Account Title
Account Number
Normal Balance
Description
.epresentati"n All"ance (.A)
713
Deit
All"ance +ranted t" auth"ried "##icials and e!pl"$ees hile in the actual
per#"r!ance "# their respectie #uncti"ns
Account Title
Account Number
Normal BalanceDescription
%ransp"rtati"n All"ance (%A)
714
Deit
All"ance +ranted t" auth"ried "##icialse!pl"$ees #"r transp"rtati"n
Account Title
Account Number
Normal Balance
Description
Cl"thin+*ni#"r! All"ance
71:
Deit
All"ance t" auth"ried +"ern!ent "##icialse!pl"$ees #"r cl"thin+uni#"r!
Account Title
Account Number
Normal Balance
Description
/usistence, 'aundr$ and uarters All"ances
71;
Deit
All"ances t" auth"ried +"ern!ent "##icialse!pl"$ees #"r susistence,
laundr$ and uarters
Account TitleAccount Number
Normal Balance
Description
&r"ductiit$ ?ncentie All"ance717
Deit
?ncentie t" auth"ried +"ern!ent "##icialse!pl"$ees #"r +""d per#"r!ance
Account Title
Account Number
Normal Balance
Description
Oerseas All"ance
718
Deit
All"ance t" auth"ried +"ern!ent "##icialse!pl"$ees "n #"rei+n assi+n!ent
Account Title
Account Number
Normal BalanceDescription
Other "nuses and All"ances
719
DeitOther auth"ried "nuses and all"ances t" +"ern!ent "##icialse!pl"$ees
hich are n"t classi#ied under the speci#ic acc"unts
Account Title
Account Number
Normal BalanceDescription
@"n"raria
720
DeitA!"unt due t" +"ern!ent "##icialse!pl"$ees in rec"+niti"n "# their epertise,
r"ad and superi"r 5n"led+e in speci#ic #ields
3:
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Account TitleAccount Number
Normal Balance
Description
@aard &a$
721
Deit
A!"unt due t" +"ern!ent "##icialse!pl"$ees assi+ned in di##icult
dan+er"usstri#e-t"rne!attled areas as certi#ied $ appr"priate +"ern!ent "d$
and t" th"se h"se lies are directl$ ep"sed t" "r5 c"nditi"ns hich !a$ cause
inur$sic5nessdeathhar!#ul chan+e in the hu!an "r+anis!
Account Title
Account Number
Normal Balance
Description
'"n+eit$ &a$
722
Deit
C"!pensati"n t" +"ern!ent "##icials and e!pl"$ees #"r l"n+ serices rendered
Account Title
Account NumberNormal Balance
Description
Oerti!e and 6i+ht &a$
723Deit
C"!pensati"n t" auth"ried +"ern!ent e!pl"$ees #"r "r5in+ in ecess "# the
!ini!u! h"urs
Account Title
Account Number
Normal Balance
Description
Cash i#t
724
Deit
A!"unt +ranted t" +"ern!ent "##icials and e!pl"$ees
Account Title
Account Number
Normal Balance
Description
Fear
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OT$ER PERONNE# "ENE)IT
Account Title
Account Number
Normal Balance
Description
&ensi"n ene#its - Ciilian
738
Deit
A!"unt "# pensi"n t" +"ern!ent "##icers and e!pl"$ees and"r their dependents
Account Title
Account Number
Normal Balance
Description
&ensi"n ene#its - ilitar$*ni#"r!ed
739
Deit
A!"unt "# pensi"n t" !ilitar$ and uni#"r!ed pers"nnel "# the Depart!ent "#
6ati"nal De#ense, Depart!ent "# ?nteri"r and '"cal "ern!ent and 6ati"nal
appin+ and .es"urce ?n#"r!ati"n A+enc$ and"r their dependents
Account Title
Account NumberNormal Balance
Description
.etire!ent ene#its > Ciilian
740Deit
A!"unt "# retire!ent pa$ t" +"ern!ent "##icers and e!pl"$ees and"r their
dependents
Account Title
Account Number
Normal Balance
Description
.etire!ent ene#its - ilitar$*ni#"r!ed
741
Deit
A!"unt "# retire!ent pa$ t" !ilitar$ and uni#"r!ed pers"nnel "# the Depart!ent
"# 6ati"nal De#ense, Depart!ent "# ?nteri"r and '"cal "ern!ent and 6ati"nal
appin+ and .es"urce ?n#"r!ati"n A+enc$ and"r their dependents
Account Title
Account Number
Normal Balance
Description
%er!inal 'eae ene#its
742
Deit
"ne$ alue "# the accu!ulated leae credits "# +"ern!ent "##icials and
e!pl"$ees
Account TitleAccount Number
Normal Balance
Description
@ealth "r5ers ene#its743
Deit
A!"unt "# ene#its +ien t" health "r5ers
Account Title
Account Number
Normal Balance
Description
Other &ers"nnel ene#its
749
Deit
A!"unt "# ene#its n"t classi#ied under the speci#ic pers"nnel ene#its acc"unts
MAINTENANCE AN. OT$ER OPERATING E0PENE
TRAVE#ING E0PENE
Account Title
Account Number
Normal Balance
Description
%raelin+
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Normal BalanceDescription
Deit
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Account NumberNormal Balance
Description
7;1
Deit
C"st "# +as"line, "il and luricants c"nsu!ed $ +"ern!ent ehicles and "ther
euip!ent in c"nnecti"n ith +"ern!ent "perati"nspr"ects
Account Title
Account Number
Normal Balance
Description
A+ricultural /upplies
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Account TitleAccount Number
Normal Balance
Description
%eleph"ne
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TRANPORTATION AN. .E#IVER! E0PENE
Account Title
Account Number
Normal Balance
Description
%ransp"rtati"n and Delier$
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Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - @"spitals and @ealth Centers
813
Deit
C"st "# repairin+ and !aintainin+ h"spitalssanitariahealth centers
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - ar5ets and /lau+hterh"uses
814
Deit
C"st "# repairin+ and !aintainin+ !ar5ets and slau+hterh"uses
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - Other /tructures
81:
Deit
C"st "# repairin+ and !aintainin+ structures "ther than th"se classi#ied underspeci#ic !aintenance acc"unts
#easehol% Improvements
Account TitleAccount Number
Normal Balance
Description
.epairs and aintenance - 'easeh"ld ?!pr"e!ents, 'and
818
Deit
C"st "# repairin+ and !aintainin+ i!pr"e!ents "n land leased $ the
+"ern!ent
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - 'easeh"ld ?!pr"e!ents, uildin+s
819
Deit
C"st "# repairin+ and !aintainin+ i!pr"e!ents "n uildin+s leased $ the
+"ern!ent
Account Title
Account Number
Normal BalanceDescription
.epairs and aintenance - Other 'easeh"ld ?!pr"e!ents
820
DeitC"st "# repairin+ and !aintainin+ i!pr"e!ents "ther than th"se classi#ied under
speci#ic repairs and !aintenance - leaseh"ld i!pr"e!ents acc"unts
Office E5uipment, )urniture an% )i6tures
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance( O##ice
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Account NumberNormal Balance
Description
82;
Deit
C"st "# repairin+ and !aintainin+ !achiner$
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - A+ricultural, isher$ and "restr$
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Account TitleAccount Number
Normal Balance
Description
.epairs and aintenance - Other achiner$ and %rains
842
DeitC"st"# repairin+ and !aintainin+ trains
Account Title
Account NumberNormal Balance
Description
.epairs and aintenance > Aircra#ts and Aircra#t r"und
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Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - Artesian ells, .eser"irs, &u!pin+ /tati"ns and
C"nduits
8:4
Deit
C"st "# repairin+ and !aintainin+ artesian ells, reser"irs, pu!pin+ stati"ns and
c"nduits
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - ?rri+ati"n, Canals and 'aterals
8::
Deit
C"st "# repairin+ and !aintainin+ irri+ati"n, canals, laterals and "ther structures
Account Title
Account NumberNormal Balance
Description
.epairs and aintenance - l""d C"ntr"ls
8:;Deit
C"st "# repairin+ and !aintainin+ #l""d c"ntr"ls
Account TitleAccount Number
Normal Balance
Description
.epairs and aintenance - atera$s, Aueducts, /eaalls, .ier alls and
Others
8:7
Deit
C"st "# repairin+ and !aintainin+ atera$s, aueducts, seaalls, rier alls and
"thers
Account Title
Account Number
Normal Balance
Description
.epairs and aintenance - Other &ulic ?n#rastructures
8;0
Deit
C"st "# repairin+ and !aintainin+ "ther pulic in#rastructures
Reforestation Pro3ects
Account Title
Account NumberNormal Balance
Description
.epairs and aintenance - .e#"restati"n - *pland
8;1Deit
C"st "# repairin+ and !aintainin+ upland re#"restati"n pr"ects
Account TitleAccount Number
Normal Balance
Description
.epairs and aintenance - .e#"restati"n - arshland/a!pland
8;2
Deit
C"st "# repairin+ and !aintainin+ !arshlandsa!pland re#"restati"n pr"ects
U"I.IE AN. .ONATION
Account Title
Account Number
Normal BalanceDescription
/usid$ t" 6ati"nal "ern!ent A+encies
871
Deit.eplenish!ents !ade $ the ureau "# the %reasur$ t" Auth"ried "ern!ent
/ericin+ an5s #"r ne+"tiated "di#ied Disurse!ent /$ste! chec5s and
pa$!ents "n acc"unts "# 6ati"nal "ern!ent A+encies
Account Title
Account Number
Normal Balance
Description
/usid$ t" .e+i"nal O##ices/ta## ureausranch O##ices
872
Deit
A!"unt "# #undsassets trans#erred $ the Central O##ice and"r @"!e O##ice "#
OCCs t" the .e+i"nal O##ices/ta## ureaus and"r ranch O##ices "# OCCs
4;
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Account Title
Account Number
Normal Balance
Description
/usid$ t" Operatin+ *nits
873
Deit
A!"unt "# #undsassets trans#erred $ the Central O##ice.e+i"nal O##ices/ta##
ureaus t" the Operatin+ *nits
Account Title
Account Number
Normal Balance
Description
/usid$ t" '"cal "ern!ent *nits
874
Deit
A!"unt "# #undsassets trans#erred t" '*s #"r +"ern!ent pr"+ra!spr"ects
Account Title
Account Number
Normal BalanceDescription
/usid$ t" "ern!ent Oned and"r C"ntr"lled C"rp"rati"ns
87:
DeitA!"unt "# #undsassets trans#erred t" OCCs #"r their "perati"ns
Account Title
Account NumberNormal Balance
Description
/usid$ t" 6Os&Os
87;
Deit
A!"unt "# #inancial assistance t" 6"n-"ern!ent Or+aniati"ns&e"ple=s
Or+aniati"ns #"r i!ple!entati"n "# +"ern!ent pr"+ra!spr"ects
Account Title
Account Number
Normal Balance
Description
/usid$ t" Other unds
877
Deit
A!"unt trans#erred #r"! "ne #und t" an"ther #und "# the +"ern!ent a+enc$
Account Title
Account Number
Normal Balance
Description
D"nati"ns
878
Deit
A!"unt "# d"nati"ns t" "ther leels "# +"ern!entindiiduals instituti"ns
CON)I.ENTIA#, INTE##IGENCE, E0TRAOR.INAR! AN. MICE##ANEOU E0PENE
Account Title
Account Number
Normal Balance
Description
C"n#idential
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intelli+ence and etra"rdinar$ epense acc"unts
TA0E, INURANCE PREMIUM AN. OT$ER )EE
Account Title
Account Number
Normal Balance
Description
%aes, Duties and 'icenses
891
Deit
A!"unt "# epenses #"r taes, duties and licenses
Account Title
Account Number
Normal Balance
Description
idelit$ "nd &re!iu!s
892
Deit
&re!iu!s "n #idelit$ "nd "# acc"untale "##icers
Account Title
Account NumberNormal Balance
Description
?nsurance
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Normal BalanceDescription
Deit
Depreciati"n char+es #"r the peri"d "n "##ice uildin+s
Account Title
Account Number
Normal Balance
Description
Depreciati"n - /ch""l uildin+s
912
Deit
Depreciati"n char+es #"r the peri"d "n sch""l uildin+s
Account Title
Account Number
Normal Balance
Description
Depreciati"n - @"spitals and @ealth Centers
913
Deit
Depreciati"n char+es #"r the peri"d "n h"spitals and health centers
Account Title
Account NumberNormal Balance
Description
Depreciati"n - ar5ets and /lau+hterh"uses
914Deit
Depreciati"n char+es #"r the peri"d "n !ar5ets and slau+hterh"uses
Account TitleAccount Number
Normal Balance
Description
Depreciati"n - Other /tructures
91:
Deit
Depreciati"n char+es #"r the peri"d "n "ther structures
#easehol% Improvements
Account Title
Account Number
Normal Balance
Description
Depreciati"n - 'easeh"ld ?!pr"e!ents, 'and
918
Deit
Depreciati"n char+es #"r the peri"d "n leaseh"ld i!pr"e!ents, land
Account Title
Account Number
Normal Balance
Description
Depreciati"n - 'easeh"ld ?!pr"e!ents, uildin+s
919
Deit
Depreciati"n char+es #"r the peri"d "n leaseh"ld i!pr"e!ents, uildin+s
Account Title
Account Number
Normal BalanceDescription
Depreciati"n - Other 'easeh"ld ?!pr"e!ents
920
Deit
Depreciati"n char+es #"r the peri"d "n "ther leaseh"ld i!pr"e!ents
Office E5uipment, )urniture an% )i6tures
Account Title
Account Number
Normal Balance
Description
Depreciati"n - O##ice
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Account Title
Account Number
Normal Balance
Description
Depreciati"n - 'irar$ ""5s
924
Deit
Depreciati"n char+es #"r the peri"d "n lirar$ ""5s
Machiner& an% E5uipment
Account Title
Account Number
Normal Balance
Description
Depreciati"n - achiner$
92;
Deit
Depreciati"n char+es #"r the peri"d "n !achiner$
Account Title
Account Number
Normal BalanceDescription
Depreciati"n - A+ricultural, isher$ and "restr$
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Account NumberNormal Balance
Description
93:
Deit
Depreciati"n char+es #"r the peri"d "n sp"rts euip!ent
Account Title
Account Number
Normal Balance
Description
Depreciati"n - %echnical and /cienti#ic
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.iscounts
Account Title
Account Number
Normal Balance
Description
Disc"unt "n .eal &r"pert$ %aes
9:4
Deit
Disc"unt #"r adance and pr"!pt pa$!ent "# real pr"pert$ taes
Account Title
Account Number
Normal Balance
Description
Disc"unt "n /pecial
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Description A!"unt char+ed $ a an5 #"r ari"us serices rendered
Account Title
Account Number
Normal Balance
Description
C"!!it!ent ees
972
Deit
A!"unt char+ed $ credit"rs #"r unithdran a!"unt "# l"ans
Account Title
Account Number
Normal Balance
Description
Det /erice /usid$ t" OCCs
973
Deit
/usidies t" OCCs #"r unpaid l"ans t" the 6ati"nal "ern!ent
Account Title
Account Number
Normal BalanceDescription
D"cu!entar$ /ta!p