Revised Chart of Accounts- 2014

2004 Chart of Accounts Acct Code

Revised (2014) Chart of Accounts

Account Title

Acct Code

ASSETS

1 00 00 000 00

Current Assets

102 103 104 106

Cash

1 01 00 000 00

Cash on Hand

1 01 01 000 00

Cash - Collecting Officers Cash - Disbursing Officers Petty Cash Fund Payroll Fund Cash in National Treasury

1 01 01 010 00 Deleted 1 01 01 020 00 1 99 01 020 00 1 01 04 040 00

108 **

Cash - National Treasury, Modified Disbursement System (MDS)

1 01 04 050 00 1 01 04 060 00

Cash in Banks - Local Currency

1 01 02 000 00 1 01 02 010 00

1 01 02 020 00 1 01 02 020 01 1 01 02 020 02 1 01 02 020 03 1 01 02 020 04 1 01 02 020 05 1 01 02 020 06 1 01 02 020 07 1 01 02 020 08 1 01 02 020 09 1 01 02 020 10 1 01 02 020 11 1 01 02 020 12 1 01 02 020 13 1 01 02 020 14 1 01 02 020 15

1 01 02 020 16 1 01 02 020 17 1 01 02 020 18 1 01 02 020 19

111

Cash in Bank - Local Currency , Current Account

1 01 02 020 20 1 01 02 020 21

1 01 02 020 22 1 01 02 020 23 1 01 02 020 24 1 01 02 020 25 1 01 02 020 26 1 01 02 020 27 1 01 02 020 28 1 01 02 020 29 1 01 02 020 30 1 01 02 020 31 1 01 02 020 32 1 01 02 020 33 1 01 02 020 34 1 01 02 020 35 1 01 02 020 36 1 01 02 020 37 1 01 02 020 38 1 01 02 020 39

1 01 02 030 00

1 01 02 030 01 1 01 02 030 02

112

Cash in Bank - Local Currency, Savings Account

1 01 02 030 03 1 01 02 030 04 1 01 02 030 05 1 01 02 030 06 1 01 02 030 07

1 01 02 040 00 1 01 02 040 01

113

Cash in Bank - Local Currency, Time Deposits

1 01 02 040 02 1 01 02 040 03 1 01 02 040 04 1 01 02 040 05

Cash in Banks - Foreign Currency

1 01 03 000 00 1 01 03 010 00

115

Cash in Bank - Foreign Currency, Current Account

1 01 03 020 00

1 01 03 030 00 1 01 03 030 01

116

Cash in Bank - Foreign Currency, Savings Account

1 01 03 030 02 1 01 03 030 03 1 01 03 030 04

1 01 03 040 00 1 01 03 040 01

117

Cash in Bank - Foreign Currency, Time Deposits

1 01 03 040 02 1 01 03 040 03 1 01 03 040 04 1 01 05 000 00

1 01 05 010 00 1 02 00 000 00 1 02 01 000 00 1020101000 1 02 01 020 00 1020103000 1 02 01 040 00 1020200000 1 02 02 010 00 1 02 02 011 00 1 02 02 020 00 1 02 02 021 00 1 02 02 030 00 1 02 02 031 00 1 02 02 040 00 1 02 02 041 00 1 02 03 000 00 1 02 03 010 00 1 02 03 020 00 1 02 03 990 00 1 02 04 000 00 1 02 04 010 00 1 02 04 011 00 1 02 05 000 00 1 02 05 010 00 1 02 05 011 00 1 02 06 000 00 1 02 06 010 00 1 02 06 011 00

Receivables Receivable Accounts

121

Accounts Receivable 301 Allowance for Doubtful Accounts

122

Notes Receivable

1 02 07 000 00 1 02 07 010 00 1 03 00 000 00 1 03 01 000 00 1 03 01 010 00 1 03 01 011 00 1 03 01 020 00 1 03 01 021 00

123

Due from Officers and Employees

124

Loans Receivable - GOCCs

1 03 05 020 00 1030103000 1 03 01 031 00

125

Loans Receivable - LGUs

1 03 01 040 00 1 03 01 041 00

126 * 127 * 128 * 129

Loans Receivable - Others Real Property Tax Receivable Special Education Tax Receivable Interests Receivable

1 03 01 050 00 1 03 01 051 00 1 03 01 060 00 1 03 01 990 00 1 03 01 991 00

130 *

Currency Swap Receivable 1 03 02 000 00 1 03 02 010 00 1 03 02 011 00 1 03 02 020 00 1 03 02 021 00 Inter - Agency Receivables

1 03 03 000 00 1 01 04 000 00 1 01 04 010 00

Due from National Treasury

1 01 04 020 00

136

Due from NGAs

1 01 04 030 00 1 03 03 010 00

137

Due from GOCCs

1 03 03 020 00

138

Due from LGUs

1 03 03 030 00

139

Due from NGOs/POs

1 03 05 030 00

131 **

1 03 03 040 00

141 142 **

Intra - Agency Receivables

1 03 04 000 00

Due from Central Office

1 03 04 010 00

Due from Regional Offices/Staff Bureaus

1 03 04 020 00 1 03 04 030 00

143 144 *

Due from Operating Units Due from Other Funds

1 03 04 040 00

Deleted

Other Receivables

1 03 05 000 00

146

Receivables - Disallowances/Charges

1 03 05 010 00

148

Advances to Officers and Employees

1 99 01 040 00

149

Other Receivables

1 03 05 990 00 1 03 05 991 00

Inventories

1 04 00 000 00

Materials

151 152 153

Raw Materials Inventory Work-In Process Inventory Finished Goods Inventory

154

Merchandise Inventory

1 04 03 000 00 1 04 03 010 00 1 04 03 020 00 1 04 03 030 00 1 04 01 000 00 1 04 00 010 00 1 04 00 010 01 1 04 00 010 02 1 04 00 010 03

1 04 00 010 04 1 04 00 010 05 1 04 00 010 99 1 04 02 000 00 1 04 02 010 00 1 04 02 020 00 1 04 02 030 00 1 04 02 040 00 1 04 02 050 00 1 04 02 060 00 1 04 02 070 00 1 04 02 080 00 1 04 02 090 00 1 04 02 990 00 Supplies

155

Office Supplies Inventory

1 04 04 000 00 1 04 04 010 00

156

Accountable Forms Inventory

1 04 04 020 00 1 04 04 030 00

157

Animal/Zoological Supplies Inventory

1 04 04 040 00

158 159

Food Supplies Inventory Drugs and Medicine Inventory

1 04 04 050 00 1 04 04 060 00

160

Medical, Dental and Laboratory Supplies Inventory

1 04 04 070 00

161

Gasoline, Oil and Lubricants Inventory

1 04 04 080 00

162

Agricultural Supplies Inventory

1 04 04 090 00

163

Textbooks and Instructional Materials Inventory

1 04 04 100 00

164

Military and Police Supplies Inventory

1 04 04 110 00

165

Other Supplies Inventory

1 04 04 990 00 1 99 99 000 00 1 99 99 010 00 1 99 99 011 00 1 99 99 020 00

166 **

Confiscated/Abandoned/Seized Goods Inventory

1 99 99 021 00 1 99 99 030 00 1 99 99 031 00 1 99 99 040 00 1 99 99 041 00 1 99 99 050 00 1 99 99 051 00

167 * 168

Spare Parts Inventory Construction Materials Inventory

1 04 04 990 00 1 04 04 120 00 1 04 04 130 00

Agricultural, Fishery and Forestry Products

1 07 00 000 00

169 **

Livestock Inventory

170 **

Crops and Fruits Inventory

176 **

Other Agricultural, Fishery and Forestry Products Inventory 1 07 01 000 00 1 07 01 020 00 1 07 01 021 00 1 07 01 030 00 1 07 01 031 00 1 07 01 040 00 1 07 01 041 00 1 07 01 990 00 1 07 01 991 00 1 07 02 000 00 1 07 02 010 00 1 07 02 011 00 1 07 02 020 00 1 07 02 021 00 1 07 02 030 00 1 07 02 031 00 1 07 02 040 00 1 07 02 041 00 1 07 02 990 00 1 07 02 991 00 Prepayments

177 178 179 180 181 182 * 185

Prepaid Rent Prepaid Insurance Prepaid Interest Deposit on Letters of Credit Advances to Contractors Deferred Charges Other Prepaid Expenses

1 99 02 000 00 1 99 02 020 00 1 99 02 050 00 1 99 02 030 00 1 99 02 040 00 1 99 03 010 00 1 99 02 010 00 1 99 02 990 00 1 99 03 000 00

Other Current Assets

186 189 *

Guaranty Deposits Other Current Assets Investment

1 99 03 020 00 1 99 03 990 00

Investment in Securities

191 * 192 * 193 *

Investments in Treasury Bills Investments in Stocks Investments in Bonds

197 *

Other Investments and Marketable Securities 1 05 00 000 00 1 05 01 000 00

1 05 01 010 00 1 05 01 011 00 1 05 01 020 00 1 05 01 021 00 1 05 01 022 00 Sinking Fund

198 *

Sinking Fund Property, Plant and Equipment

1 06 00 000 00

Land and Land Improvements

201

Land

1 06 01 000 00 1 06 01 010 00 1 06 02 000 00 1 06 02 010 00 1 06 02 011 00

202

Land Improvements 302 Accumulated Depreciation - Land Improvements

1 06 02 012 00 1 06 02 020 00 1 06 02 021 00 1 06 02 990 00 1 06 02 991 00 1 06 02 992 00

203

Runways/Taxiways 303 Accumulated Depreciation - Runways/Taxiways

1 06 03 080 00 1 06 03 081 00 1 06 03 082 00

204 *

Railways 304 Accumulated Depreciation - Railways

205 305

Electrification, Power and Energy Structures

1 06 03 050 00

Accumulated Depreciation - Electrification, Power and Energy Structures

1 06 03 051 00 1 06 03 052 00 1 06 03 060 00 1 06 03 061 00 1 06 03 062 00

Buildings

211

Office Buildings 311 Accumulated Depreciation - Office Buildings

1 06 04 000 00 1 06 04 010 00 1 06 04 011 00 1 06 04 012 00

212

School Buildings

1 06 04 020 00

312 Accumulated Depreciation - School Buildings

1 06 04 021 00 1 06 04 022 00

213

Hospitals and Health Centers 313 Accumulated Depreciation - Hospitals and Health Centers

1 06 04 030 00 1 06 04 031 00 1 06 04 032 00 1 06 04 040 00 1 06 04 041 00 1 06 04 042 00

214 **

Markets and Slaughterhouses 314 Accumulated Depreciation - Markets and Slaughterhouses

1 06 04 050 00 1 06 04 051 00 1 06 04 052 00 1 06 04 060 00 1 06 04 061 00 1 06 04 062 00

215

Other Structures 315 Accumulated Depreciation - Other Structures

1 06 04 990 00 1 06 04 991 00 1 06 04 992 00

Leasehold Improvements Leasehold Improvements, Land

218

318 Accumulated Depreciation - Leasehold Improvements, Land

1 06 09 000 00 1 06 09 010 00 1 06 09 011 00 1 06 09 012 00

219 319

Leaseshold Improvements, Buildings

1 06 09 020 00

Accumulated Depreciation - Leasehold Improvements, Buildings

1 06 09 021 00 1 06 09 022 00

220

Other Leasehold Improvements 320 Accumulated Depreciation - Other Leasehold Improvements

1 06 09 990 00 1 06 09 991 00 1 06 09 992 00

Office Equipment, Furniture and Fixtures

221

Office Equipment 321 Accumulated Depreciation - Office Equipment

1 06 05 020 00 1 06 05 021 00 1 06 05 022 00

222

Furniture and Fixtures 322 Accumulated Depreciation - Furniture and Fixtures

1 06 07 010 00 1 06 07 011 00 1 06 07 012 00 1 06 05 030 00 1 06 05 031 00

223 **

IT Equipment and Software 323 Accumulated Depreciation - IT Equipment

1 06 05 032 00 1 08 01 020 00 1 08 01 021 00

224

Library Books 324 Accumulated Depreciation - Library Books

1 06 07 000 00 1 06 07 020 00 1 06 07 021 00 1 06 07 022 00 1 06 08 000 00 1 06 08 010 00 1 06 08 020 00 1 06 08 021 00 1 06 08 022 00 1 06 08 030 00 1 06 08 031 00 1 06 08 032 00 1 06 08 040 00 1 06 08 041 00 1 06 08 042 00 1 06 08 990 00 1 06 08 991 00 1 06 08 992 00

Machineries and Equipment

226

Machineries 326 Accumulated Depreciation - Machineries

1 06 05 000 00 1 06 05 010 00 1 06 05 011 00 1 06 05 012 00

227 **

Agricultural, Fishery and Forestry Equipment 327

Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment

1 06 05 040 00 1 06 05 041 00 1 06 05 042 00 1 06 05 050 00 1 06 05 051 00 1 06 05 052 00

228

Airport Equipment 328 Accumulated Depreciation - Airport Equipment

1 06 05 060 00 1 06 05 061 00 1 06 05 062 00

229

Communication Equipment

1 06 05 070 00

329 Accumulated Depreciation - Communication Equipment

1 06 05 071 00 1 06 05 072 00

230 330

Construction and Heavy Equipment

1 06 05 080 00

Accumulated Depreciation - Construction and Heavy Equipment

1 06 05 081 00 1 06 05 082 00

231 331

Firefighting Equipment and Accessories

1 06 05 090 01

Accumulated Depreciation - Firefighting Equipment and Accessories

1 06 05 091 00 1 06 05 090 02 1 06 05 091 00 1 06 05 090 03 1 06 05 091 00 1 06 05 090 04 1 06 05 091 00 1 06 05 090 05 1 06 05 091 00 1 06 05 092 00

232 ***

Hospital Equipment 332 Accumulated Depreciation - Hospital Equipment

1 06 05 111 00

Medical, Dental and Laboratory Equipment

1 06 05 112 00

233 *** 333

234

1 06 05 110 00

Accumulated Depreciation - Medical, Dental and Laboratory Equipment

Military and Police Equipment 334 Accumulated Depreciation - Military and Police Equipment

1 06 05 100 00 1 06 05 101 00 1 06 05 102 00 1 06 05 120 00 1 06 05 121 00 1 06 05 122 00

235

Sports Equipment 335 Accumulated Depreciation - Sports Equipment

1 06 05 130 00 1 06 05 131 00 1 06 05 132 00

236

Technical and Scientific Equipment 336 Accumulated Depreciation - Technical and Scientific Equipment

1 06 05 140 00 1 06 05 141 00 1 06 05 142 00

240

Other Machineries and Equipment

1 06 05 990 00

340 Accumulated Depreciation - Other Machineries and Equipment

1 06 05 991 00 1 06 05 992 00

Transportation Equipment

241

Motor Vehicles 341 Accumulated Depreciation - Motor Vehicles

1 06 06 000 00 1 06 06 010 00 1 06 06 011 00 1 06 06 012 00

242

Trains 342 Accumulated Depreciation - Trains

1 06 06 020 00 1 06 06 021 00 1 06 06 022 00

243 343

Aircraft and Aircraft Ground Equipment

1 06 06 030 00

Accumulated Depreciation - Aircraft and Aircraft Ground Equipment

1 06 06 031 00 1 06 06 032 00

244

Watercrafts 344 Accumulated Depreciation - Watercrafts

1 06 06 040 00 1 06 06 041 00 1 06 06 042 00

248

Other Transportation Equipment 348 Accumulated Depreciation - Other Transportation Equipment

1 06 06 990 00 1 06 06 991 00 1 06 06 992 00

250 350

Other Property, Plant and Equipment

1 06 99 990 00

Accumulated Depreciation - Other Property, Plant and Equipment

1 06 99 991 00 1 06 99 992 00 1 08 00 000 00 1 08 01 000 00 1 08 01 010 00 1 08 01 011 00 1 08 01 990 00 1 08 01 991 00

Public Infrastructures

251

Roads, Highways and Bridges

1 06 03 000 00 1 06 03 010 00 1 06 03 011 00 1 06 03 012 00

252

Parks, Plazas and Monuments

1 06 03 090 00 1 06 03 091 00 1 06 03 092 00

253

Ports, Lighthouses and Harbors

1 06 03 070 00 1 06 03 071 00

1 06 03 072 00

254

Artesian Wells, Reservoirs, Pumping Stations and Conduits

1 06 03 040 00 1 06 03 041 00 1 06 03 042 00

255

Irrigation, Canals and Laterals

1 06 03 030 00 1 06 03 031 00 1 06 03 032 00

256

Flood Controls

1 06 03 020 00 1 06 03 021 00 1 06 03 022 00

257 * 260

Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures

1 06 03 990 00 1 06 03 991 00 1 06 03 992 00

Reforestation Projects

261 *

Reforestation - Upland

262 *

Reforestation - Marshland/Swampland Construction in Progress

1 06 10 000 00

CIP - Agency Assets

264

Construction in Progress - Agency Assets

1 06 10 010 00 1 06 10 030 00

CIP - Public Infrastructures / Reforestation Projects

266

Construction in Progress - Roads, Highways and Bridges

267

Construction in Progress - Parks, Plazas and Monuments

268

Construction in Progress - Ports, Lighthouses and Harbors

269

Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits

270

Construction in Progress - Irrigation, Canals and Laterals

271

Construction in Progress - Flood Controls

272 * 273

Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others Contruction in Progress - Other Public Infrastructures

274 *

Construction in Progress - Reforestation - Upland

275 *

Construction in Progress - Reforestation Marshland/Swampland

1 06 10 020 00

1 06 10 040 00 1 06 10 050 00 1 06 11 000 00 1 06 11 010 00 1 06 11 011 00 1 06 11 012 00 1 06 11 990 00 1 06 11 991 00 1 06 11 992 00

281

Other Property, Plant and Equipment

1 06 99 000 00

Work/Other Animals

1 06 99 010 00 1 06 99 011 00 1 06 99 012 00

282

Breeding Stocks

1 07 01 010 00 1 07 01 011 00

283

Arts, Archeological Specimen and Other Exhibits

1 06 11 020 00 1 06 11 021 00 1 06 11 022 00 1 99 00 000 00 1 99 01 000 00 1 99 01 010 00 1 99 01 030 00

Other Assets

284 * 290

Items in Transit Other Assets

1 99 99 990 00 1 99 99 991 00

LIABILITIES

2 00 00 000 00 Current Liabilities Payable Accounts

2 01 00 000 00

401 402 403

Accounts Payable Notes Payable Due to Officers and Employees

409

Interest Payable

2 01 01 000 00 2 01 01 010 00 2 01 01 040 00 2 01 01 020 00 2 01 01 030 00 2 01 01 050 00 2 01 01 060 00 2 01 01 070 00 2 01 01 080 00 2 01 02 000 00 2 01 02 010 00 2 02 00 000 00

Inter - Agency Payables

2 02 01 000 00

411 * 412

Due to National Treasury Due to BIR

Deleted 2 02 01 010 00

Intra - Agency Payables

2 02 01 020 00 2 02 01 020 01 2 02 01 020 02 2 02 01 020 03 2 02 01 020 04 2 02 01 020 99 2 02 01 030 00 2 02 01 030 01 2 02 01 030 02 2 02 01 030 03 2 02 01 030 99 2 02 01 040 00 2 02 01 050 00 2 02 01 060 00 2 02 01 070 00 2 02 01 080 00 2 03 00 000 00

Due to Central Office

2 03 01 000 00 2 03 01 010 00

422 **

Due to Regional Offices/Staff Bureaus

2 03 01 020 00

423 424 * 426 **

Due to Operating Units Due to Other Funds Guaranty Deposits Payable

427 **

Performance/Bidders/Bail Bonds Payable

428 * 429 *

Currency Swap Payable Tax Refunds Payable

413 **

Due to GSIS

414 **

Due to PAG-IBIG

415 416 417 418

421

Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs Due to LGUs

2 03 01 030 00 2 03 01 040 00

Deleted 2 04 01 040 00 2 04 01 050 00 2 04 01 030 00

2 99 00 000 00

439 *

Other Payables

2 99 99 000 00 2 99 99 990 00

Long Term Liabilities Mortgage/Bonds/Loans Payable

441 * 442

Mortgage Payable Bonds Payable - Domestic

443

Bonds Payable - Foreign

444 445

Loans Payable - Domestic Loans Payable - Foreign Other Liability Accounts

2 01 02 020 00 2 01 02 021 00 2 01 02 022 00 2 01 02 030 00 2 01 02 031 00 2 01 02 032 00 2 01 02 040 00 2 01 02 050 00 2 04 00 000 00 2 04 01 000 00 2 04 01 010 00 2 04 01 020 00

450 * 451 *

Other Long-Term Liabilities Deferred Credits Deferred Real Property Tax Income

452 *

Deferred Special Education Tax Income 2 05 00 000 00

2 05 01 000 00

455

2 05 01 010 00 2 05 01 990 00 2 05 02 000 00

Other Deferred Credits

2 05 02 010 00 2 05 02 990 00 2 06 00 000 00 2 06 01 000 00 2 06 01 010 00 2 06 01 020 00 2 06 01 030 00 2 06 01 990 00 EQUITY Government Equity

3 00 00 000 00 3 01 00 000 00

501

3 01 01 000 00 3 01 01 010 00 3 02 00 000 00 3 02 01 000 00 3 02 01 010 00 3 03 00 000 00

Government Equity

Intermediate Accounts

511 *

Cost of Goods Sold

512

Income and Expense Summary

513

Retained Operating Surplus (Year 1)

Deleted

514

Retained Operating Surplus (Year 2)

Deleted

515

Retained Operating Surplus (Year 3)

Deleted

3 03 01 000 00 3 03 01 010 00

3 04 00 000 00 3 04 01 000 00 3 04 01 010 00 INCOME

4 00 00 000 00

Tax Revenue

4 01 00 000 00

National taxes

551 **

552

Business Taxes

Capital Gains Tax

4 01 03 030 00 4 01 03 030 01 4 01 03 030 02 4 01 03 030 03 4 01 02 030 00 4 01 03 000 00 4 01 01 000 00

553 554 555 556 **

Documentary Stamp Tax Donors Tax Estate Tax Excise Tax on Articles

4 01 04 010 00 4 01 02 020 00 4 01 02 010 00 4 01 03 020 00 4 01 03 020 01 4 01 03 020 02 4 01 03 020 03 4 01 03 020 04 4 01 03 020 05 4 01 03 020 06 4 01 03 020 07

4 01 03 020 99

557 * 558 *

Final Taxes Franchise Tax

559 560 **

Immigration Tax Import Duties

4 01 01 030 00 4 01 01 040 00 4 01 03 010 00 4 01 03 010 01 4 01 03 010 02 4 01 03 010 03

4 01 03 010 04 4 01 03 010 05 4 01 03 010 06 4 01 03 010 07

4 01 03 010 08

4 01 03 010 09

4 01 03 010 10

4 01 03 010 11

4 01 03 010 12

4 01 03 010 13

4 01 03 010 14

4 01 03 010 15

4 01 03 010 16

4 01 03 010 17

4 01 03 010 18

4 01 03 010 19 4 01 03 010 20 4 01 03 010 21

561

Income Tax - Individuals

4 01 03 010 99 4 01 01 010 00 4 01 01 010 01

562

Income Tax - Partnerships

4 01 01 010 02

563 564

Income Tax - Corporations Professional Tax

4 01 01 010 03 4 01 01 020 00 4 01 02 000 00

565 * 566 * 567 * 568 * 578 * 579 * 581 * 582 * 583 * 584 * 585 * 586 * 587 * 588 * 589 * 590 * 591 * 599 * 593 592 598 **

Stock Transfer Tax Tax on Forest Products Value Added Tax Value Added Tax - Expanded Other National Taxes Fines and Penalties - National Taxes Local Taxes Amusement Tax Business Taxes Community Tax Franchise Tax Occupation Tax Printing and Publication Tax Property Transfer Tax Real Property Tax Real Property Tax on Idle Lands Special Assesment Tax Special Education Tax Fines and Penalties - Local Taxes Tax on Sand, Gravel and Other Quarry Products

4 01 03 040 00

Tax on Delivery, Trucks and Vans Other Local Taxes

4 01 03 050 00 4 01 04 990 00 4 01 04 990 01 4 01 04 990 02 4 01 05 000 00 4 01 05 010 00 4 01 05 020 00 4 01 05 030 00 4 01 05 040 00 4 02 00 000 00 4 02 01 000 00 4 01 04 000 00

General Income Accounts Permits and Licenses

601 * 602 * 603 **

Fees on Weights and Measures Fishery Rental Fees Franchising and Licensing Fees 4 02 01 050 00

604 **

Motor Vehicles Users Charge

4 02 01 060 00 4 01 04 020 00 4 01 04 020 01 4 01 04 020 02 4 01 04 020 03 4 02 01 010 00 4 02 01 010 01

605 **

Permit Fees

4 02 01 010 02

Registration Fees

4 02 01 010 99 4 02 01 020 00

606

4 02 01 030 00 4 02 01 030 01 4 02 01 030 02 4 02 01 030 03 4 02 01 030 04

608

Other Permits and Licenses 4 02 01 070 00 4 02 01 080 00 4 02 01 090 00

609 *

Fines and Penalties - Permits and Licenses Service Income

611 612 * 613

Affiliation Fees Athletic and Cultural Fees Clearance and Certification Fees

4 02 02 020 00 4 02 01 040 00 4 02 01 040 01 4 02 01 040 02 4 02 01 040 03

614 615 * 616 * 617

Comprehensive Examination Fees Diploma and Graduation Fees Garbage Fees Inspection Fees

4 02 01 040 04 4 02 02 030 00

4 02 01 100 00 4 02 01 110 00 4 02 01 110 01 4 02 01 110 02 4 02 01 110 99

618 *

Library Fees

619 *

Medical, Dental, and Laboratory Fees

620 **

Passport and Visa Fees

621 **

Processing Fees

4 02 01 120 00 4 02 01 120 01 4 02 01 120 02 4 02 01 130 00 4 02 01 130 01 4 02 01 130 02 4 02 01 130 03 4 02 01 130 04

4 02 01 130 05 4 02 01 130 06 4 02 01 130 07 4 02 01 130 08 4 02 01 130 09 4 02 01 130 10 4 02 01 130 11 4 02 01 130 12

622 623 624 * 628

Seminar Fees Toll and Terminal Fees Transcript of Records Fees Other Services Income

4 02 01 130 99 4 02 02 040 00 4 02 02 080 00 4 02 01 990 00 4 02 01 990 01 4 02 01 990 02 4 02 01 990 03 4 02 01 990 04 4 02 01 990 05 4 02 01 990 06 4 02 01 990 99

629

631 **

Fines and Penalties - Service Income

4 02 01 140 00

Business Income

4 02 02 000 00 4 02 02 170 00 4 02 02 170 01

Hospital Fees

4 02 02 170 02 4 02 02 170 03 4 02 02 170 04 4 02 02 170 05 4 02 02 170 06 4 02 02 170 07 4 02 02 170 08 4 02 02 170 09 4 02 02 170 10 4 02 02 170 11 4 02 02 170 99 4 02 02 180 00 4 02 02 190 00 4 02 02 200 00 4 02 02 210 00 4 02 02 220 00

632 * 633 *

Income from Canteen Operations Income from Cemetery Operations

634

Income from Communication Facilities

4 02 02 060 00

635

Income from Dormitory Operations

4 02 02 130 00

Income from Markets Income from Slaughterhouses

4 02 02 140 00

638

Income from Transportation Systems

4 02 02 070 00

639

Income from Waterworks Systems

4 02 02 090 00 4 02 02 100 00

636 * 637

4 02 02 110 00

640 641 642 643 **

Landing and Parking Fees Printing and Publication Income Rent Income Sales Revenue

4 02 02 120 00 4 02 02 150 00 4 02 02 050 00 4 02 02 160 00 4 02 02 160 01 4 02 02 160 02 4 02 02 160 03 4 02 02 160 04 4 02 02 160 05 4 02 02 160 06 4 02 02 160 07 4 02 02 160 08 4 02 02 160 99 4 02 02 161 00

644 **

Tuition Fees 4 02 02 010 00 4 02 02 010 01 4 02 02 010 02 4 02 02 010 03

648 **

Other Business Income

4 02 02 010 99 4 02 02 990 00 4 02 02 990 01 4 02 02 990 02 4 02 02 990 03 4 02 02 990 99

649

Fines and Penalties - Business Income

4 02 02 230 00

Subsidy Income

4 03 00 000 00 4 03 01 000 00

651

Subsidy Income from National Government

4 03 01 010 00

652

Subsidy from Other National Government Agencies

4 03 01 020 00

653 *

Subsidy from Central Office

654 *

Subsidy from Regional Office/Staff Bureau

655 *

Subsidy from Operating Unit 4 03 01 040 00

656 657 661 *

Subsidy from Other LGUs Subsidy from Other Funds Other Income Dividend Income

4 03 01 030 00 4 03 01 050 00

4 04 00 000 00 4 04 01 000 00

662 **

Income from Grants and Donations 4 04 02 010 00 4 04 02 020 00

663 * 664 * 665 *

Insurance Income Interest Income Internal Revenue Allotment

666 *

Sale of Confiscated/ Abandoned/ Seized Goods and Poperties

667 *

Share from Economic Zones

668 *

Share from Expanded Value Added Tax (EVAT)

669 **

Share from National Wealth

4 04 02 000 00 4 04 01 010 00 4 04 01 010 01 4 04 01 010 02 4 04 01 010 03 4 04 01 010 04 4 04 01 010 05 4 04 01 010 06 4 04 01 010 07 4 04 01 010 08 4 04 01 010 09 4 04 01 010 10

670 671 * 678 * 679 *

Share from PAGCOR/PCSO

4 04 01 020 00 4 04 01 030 00

Share from Tobacco Excise Tax Miscellaneous Income Other Fines and Penalties Gain/Loss Accounts 4 05 00 000 00 4 05 01 000 00

681 *

Gain/Loss on Foreign Exchange (FOREX) 4 05 01 010 00 4 05 01 020 00 4 05 01 030 00 4 05 01 040 00 4 05 01 050 00 4 05 01 060 00 4 05 01 070 00

4 05 01 080 00 4 05 01 090 00 4 05 01 100 00 4 05 01 990 00

682 *

Gain/Loss on Sale of Disposed Assets

683 * 684 *

Gain/Loss on Sale of Securities Prior Years' Adjustments

Deleted 4 06 00 000 00 4 06 01 000 00 4 06 01 010 00

EXPENSES

5 00 00 000 00 Personal Services

5 01 00 000 00

Salaries and Wages

5 01 01 000 00

701 **

Salaries and Wages - Regular

703 * 704 * 705 *** 706 *** 707 *

Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Salaries and Wages - Emergency

5 01 01 010 00 5 01 01 010 01 5 01 01 010 02

5 01 01 020 00

5 02 16 000 00 5 02 16 010 00 5 01 02 000 00

Other Compensation

5 01 02 010 00

711 **

Personnel Economic Relief Allowance (PERA)

712 * 713

Additional Compensation (ADCOM) Representation Allowance (RA)

714 **

Transportation Allowance (TA)

5 01 02 010 01 5 01 02 010 02

Deleted 5 01 02 020 00 5 01 02 030 00 5 01 02 030 01 5 01 02 030 02 5 01 02 040 00 5 01 02 040 01 5 01 02 040 02 5 01 02 040 03 5 01 02 040 04 5 01 02 040 05

715 **

Clothing/Uniform Allowance

5 01 02 040 06 5 01 02 040 07 5 01 02 040 08 5 01 02 040 09 5 01 02 040 10

5 01 02 040 11 5 01 02 050 00 5 01 02 050 01 5 01 02 050 02

5 01 02 050 03

5 01 02 050 04

716 **

Subsistence, Laundry and Quarter Allowance

5 01 02 060 00 5 01 02 060 01 5 01 02 060 02 5 01 02 060 03

5 01 02 060 04

5 01 02 060 05 5 01 02 070 00 5 01 02 070 01 5 01 02 070 02 5 01 02 070 03

5 01 02 070 04

5 01 02 070 05 5 01 02 080 00

717 **

Productivity Incentive Allowance

5 01 02 080 01 5 01 02 080 02 5 01 02 090 00

718 **

Overseas Allowance

5 01 02 090 01 5 01 02 090 02 5 01 02 990 00 5 01 02 990 01 5 01 02 990 02 5 01 02 990 03 5 01 02 990 04 5 01 02 990 05 5 01 02 990 06 5 01 02 990 07 5 01 02 990 08 5 01 02 990 09 5 01 02 990 10 5 01 02 990 11 5 01 02 990 12 5 01 02 990 13 5 01 02 990 14

719 **

Other Bonuses and Allowances

5 01 02 990 15 5 01 02 990 16 5 01 02 990 17 5 01 02 990 18 5 01 02 990 19 5 01 02 990 20 5 01 02 990 21 5 01 02 990 22 5 01 02 990 23 5 01 02 990 24 5 01 02 990 25 5 01 02 990 26 5 01 02 990 27 5 01 02 990 28 5 01 02 990 29 5 01 02 990 30 5 01 02 990 31 5 01 02 990 32 5 01 02 990 33 5 01 02 100 00 5 01 02 100 01 5 01 02 100 02

720 **

Honoraria

5 01 02 100 03 5 01 02 100 04 5 01 02 100 05 5 01 02 110 00 5 01 02 110 01 5 01 02 110 02 5 01 02 110 03

721 **

Hazard Pay

5 01 02 110 04

5 01 02 110 05 5 01 02 110 06 5 01 02 110 07 5 01 02 110 08 5 01 02 110 09 5 01 02 120 00 5 01 02 120 01 5 01 02 120 02

722 **

Longevity Pay

5 01 02 120 03 5 01 02 120 04

5 01 02 120 05

723 **

724 **

725 **

Overtime and Night Pay

5 01 02 130 00 5 01 02 130 01

Cash Gift

5 01 02 130 02 5 01 02 150 00 5 01 02 150 01

Year End Bonus

5 01 02 150 02 5 01 02 140 00 5 01 02 140 01 5 01 02 140 02

Personnel Benefits Contributions

5 01 03 000 00

Life and Retirement Insurance Contributions

5 01 03 010 00

732 **

PAG-IBIG Contributions

5 01 03 020 00 5 01 03 020 01

733 **

PHILHEALTH Contributions

731

5 01 03 020 02 5 01 03 030 00 5 01 03 030 01 5 01 03 030 02

734 **

ECC Contributions

5 01 03 040 00 5 01 03 040 01

738

Pension Benefits - Civilian

5 01 03 040 02 5 01 03 050 00 5 01 04 000 00 5 01 04 010 00 5 01 04 010 01

739

Pension Benefits - Military/Uniformed

5 01 04 010 02

740

Retirement Benefits - Civilian

5 01 04 010 03 5 01 04 020 00 5 01 04 020 01

741

Retirement Benefits - Military/Uniformed

5 01 04 020 02

Terminal Leave Benefits

5 01 04 030 00 5 01 04 030 01

Other Personnel Benefits

742 **

5 01 04 030 02

743 * 749 **

Health Workers Benefits Other Personnel Benefits

5 01 04 990 00 5 01 04 990 01 5 01 04 990 02 5 01 04 990 03 5 01 04 990 04 5 01 04 990 05 5 01 04 990 06 5 01 04 990 07 5 01 04 990 08 5 01 04 990 09 5 01 04 990 10

5 01 04 990 11 5 01 04 990 12 5 01 04 990 13 5 01 04 990 99 Maintenance and Other Operating Expenses

5 02 00 000 00

Travelling Expenses

Traveling Expenses - Local Traveling Expenses - Foreign

5 02 01 000 00 5 02 01 010 00 5 02 01 020 00

Training and Scholarship Expenses

5 02 02 000 00

Training Expenses Scholarship Expenses

5 02 02 010 00 5 02 02 020 00

Supplies and Material Expenses

5 02 03 000 00

755 756

Office Supplies Expenses Accountable Forms Expenses

5 02 03 010 00 5 02 03 020 00 5 02 03 030 00

757

Animal/Zoological Supplies Expenses

5 02 03 040 00

758

Food Supplies Expenses

759

Drugs and Medicines Expenses

5 02 03 050 00 5 02 03 060 00 5 02 03 070 00

760

Medical, Dental and Laboratory Supplies Expenses

5 02 03 080 00

761

Gasoline, Oil and Lubricants Expenses

5 02 03 090 00

762

Agricultural Supplies Expenses

5 02 03 100 00

751 752

753 754

5 02 03 110 00

763 **

Textbooks and Instructional Materials Expenses

5 02 03 110 01 5 02 03 110 02

764

Military and Police Supplies Expenses

765

771

Other Supplies Expenses Utility Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Communication Expenses Postage and Deliveries

772

Telephone Expenses - Landline

5 02 05 020 02

773 774

Telephone Expenses - Mobile Internet Expenses

5 02 05 020 01 5 02 05 030 00

775

Cable, Satellite, Telegraph, and Radio Expenses

5 02 05 040 00

766 767 768 *

5 02 03 120 00 5 02 03 130 00 5 02 03 990 00 5 02 04 000 00 5 02 04 010 00 5 02 04 020 00 5 02 05 000 00 5 02 05 010 00 5 02 05 020 00

Membership Dues and Contributions to Oranizations

778

Membership Dues and Contributions to Organizations

5 02 99 060 00

Awards and Indemnities Expenses

5 02 06 000 00 5 02 06 010 00

5 02 06 010 01

779

Awards and Indemnities

5 02 06 010 02 5 02 06 020 00

Advertising Expenses

780

Advertising Expenses

5 02 99 010 00

Printing and Binding Expenses

781

782

Printing and Binding Expenses Rent Expenses

Rent Expenses

5 02 99 020 00 5 02 99 050 00 5 02 99 050 01 5 02 99 050 02 5 02 99 050 03 5 02 99 050 04 5 02 99 050 05 5 02 99 050 06 5 02 99 050 07

Representation Expenses

783

Representation Expenses

5 02 99 030 00

Transportation and Delivery Expenses

784

Transportation and Delivery Expenses

5 02 99 040 00

Storage Expenses

785 786

787

Storage Expenses Subscriptions Expenses Subscriptions Expenses

5 02 99 070 00

Survey Expenses

5 02 07 000 00

Survey Expenses

5 02 07 010 00 5 02 07 020 00 5 02 08 000 00 5 02 08 010 00 5 02 08 020 00 5 02 09 000 00 5 02 09 010 00

Rewards and Other Claims Expenses

788 791 792 793 794 795 796 797 799

Rewards and Other Claims Professional Services Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Security Services Other Professional Services Repair and Maintenance

5 02 11 000 00 5 02 11 010 00 5 02 11 020 00 5 02 11 030 00 5 02 12 010 00 5 02 12 000 00 5 02 12 020 00 5 02 12 030 00 5 02 11 990 00 5 02 12 990 00 5 02 13 000 00 5 02 13 010 00

Land and Improvements

802

Repairs and Maintenance - Land Improvements

5 02 13 020 00 5 02 13 020 01

803

Repairs and Maintenance - Runways/Taxiways

804

Repairs and Maintenance - Railways

805

Repairs and Maintenance - Electrification, Power and Energy Structures

5 02 13 030 08

5 02 13 030 05 5 02 13 030 06

Buildings

5 02 13 040 00

811

Repairs and Maintenance - Office Buildings

5 02 13 040 01

812

Repairs and Maintenance - School Buildings

5 02 13 040 02

813

Repairs and Maintenance - Hospital and Health Centers

5 02 13 040 03

814

Repairs and Maintenance - Markets and Slaughterhouses

5 02 13 040 04 5 02 13 040 05 5 02 13 040 06

815

Repairs and Maintenance - Other Structures

5 02 13 040 99 5 02 13 080 00 5 02 13 080 01 5 02 13 080 02 5 02 13 080 03 5 02 13 080 99

Leasehold Improvements

5 02 13 090 00

818

Repairs and Maintenance - Leasehold Improvements, Land

5 02 13 090 01

819

Repairs and Maintenance - Leasehold Improvements, Buildings

5 02 13 090 02

820

Repairs and Maintenance - Other Leasehold Improvements

5 02 13 090 99 5 02 13 100 00 5 02 13 100 01 5 02 13 100 02 5 02 13 100 99

Office Equipment, Furniture and Fixtures

821

Repairs and Maintenance - Office Equipment

5 02 13 050 02

822

Repairs and Maintenance - Furniture and Fixtures

5 02 13 070 00

823

Repairs and Maintenance - IT Equipment and Software

5 02 13 050 03

Machineries and Equipment

5 02 13 050 00

Repairs and Maintenance - Machineries

5 02 13 050 01

826

827

Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment

5 02 13 050 04 5 02 13 050 05

828

Repairs and Maintenance - Airport Equipment

5 02 13 050 06

829

Repairs and Maintenance - Communication Equipment

5 02 13 050 07

830

Repairs and Maintenance - Construction and Heavy Equipment

5 02 13 050 08

831

Repairs and Maintenance - Firefighting Equipment and Accessories

5 02 13 050 09

832

Repairs and Maintenance - Hospital Equipment

5 02 13 050 11

833

Repairs and Maintenance - Medical, Dental and Laboratory Equipment 5 02 13 050 12

834

Repairs and Maintenance - Military and Police Equipment

5 02 13 050 10

835

Repairs and Maintenance - Sports Equipment

5 02 13 050 13

836

Repairs and Maintenance - Technical and Scientific Equipment

5 02 13 050 14

840

Repairs and Maintenance - Other Machineries and Equipment

5 02 13 050 99

Transportation Equipment

5 02 13 060 00

841

Repairs and Maintenance - Motor Vehicles

5 02 13 060 01

842

Repairs and Maintenance - Trains

5 02 13 060 02

843

Repairs and Maintenance - Aircraft and Aircraft Ground Equipment

5 02 13 060 03

844

Repairs and Maintenance - Watercrafts

5 02 13 060 04

848

Repairs and Maintenance - Other Transportation Equipment

5 02 13 060 99

Other Property, Plant and Equipment

5 02 13 990 00 5 02 13 990 01

Repairs and Maintenance - Other Property, Plant and Equipment

5 02 13 990 99

Public Infrastructures

5 02 13 030 00

851

Repairs and Maintenance - Roads, Highways and Bridges

5 02 13 030 01

852

Repairs and Maintenance - Parks, Plazas and Monuments

5 02 13 030 09

853

Repairs and Maintenance - Ports, Lighthouses and Harbors

5 02 13 030 07

854

Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits

5 02 13 030 04

855

Repairs and Maintenance - Irrigation, Canals and Laterals

856

Repairs and Maintenance - Flood Controls

857

Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River/Walls and Others

850

5021303002

5 02 13 030 03

860

Repairs and Maintenance - Other Public Infrastructures

5 02 13 030 99

Reforestation Projects

861

Repairs and Maintenance - Reforestation - Upland

862

Repairs and Maintenance - Reforestation Marshland/Swampland

5 02 13 020 02

5 02 13 020 99

871

Subsidies and Donations

5 02 14 000 00

Subsidy to National Government Agencies

5 02 14 010 00 5 02 14 020 00

872

Subsidy to Regional Offices/Staff Bureaus

873

Subsidy to Operating Units

874

Subsidy to Local Government Units

5 02 14 030 00

875

Subsidy to Government Owned and Controlled Corporations

5 02 14 040 00

876 877

Subsidy to NGOs/POs Subsidy to Other Funds

878

Donations

5 02 14 050 00

Deleted 5 02 14 060 00 5 02 14 990 00 5 02 99 080 00 5 02 99 090 00

Confidential, Intelligence, Extraordinary and Misc Expenses

5 02 10 000 00

881 882

Confidential Expenses Intelligence Expenses

5 02 10 010 00 5 02 10 020 00

883

Extraordinary Expenses

5 02 10 030 00

884

Miscellaneous Expenses

891 892 893

Taxes, Insurance Premiums and Other Fees

5 02 15 000 00

Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses

5 02 15 010 00 5 02 15 020 00 5 02 15 030 00

Non-Cash Expenses

5 05 00 000 00

Bad Debts

901

Bad Debts Expense Depreciation

5 05 01 000 00 5 05 01 010 00

Land Improvements

902

Depreciation - Land Improvements

5 05 01 020 00

903

Depreciation - Runways/Taxiways

5 05 01 030 08 5 05 01 030 09

904

Depreciation - Railways 5 05 01 030 00 5 05 01 030 01 5 05 01 030 02 5 05 01 030 03 5 05 01 030 04

905

Depreciation - Electrification, Power and Energy Structures

5 05 01 030 05

5 05 01 030 06 5 05 01 030 07 Buildings

5 05 01 040 00

911 912

Depreciation - Office Buildings Depreciation - School Buildings

5 05 01 040 01 5 05 01 040 02

913

Depreciation - Hospitals and Health Centers

5 05 01 040 03

914

Depreciation - Markets and Slaughterhouses

5 05 01 040 04 5 05 01 040 05

Depreciation - Other Structures

5 05 01 040 06 5 05 01 040 99 5 05 01 030 99

Leasehold Improvements

5 05 01 090 00

918

Depreciation - Leasehold Improvements, Land

5 05 01 090 01

919

Depreciation - Leasehold Improvements, Buildings

5 05 01 090 02

915

5 05 01 090 99 5 05 01 100 00 5 05 01 100 01 5 05 01 100 02 5 05 01 100 99

920

Depreciation - Other Leasehold Improvements

5 05 01 080 99

Office Equipment - Furniture and Fixtures

921

Depreciation - Office Equipment

5 05 01 050 02

922

Depreciation - Furniture and Fixtures

5 05 01 070 01

923

Depreciation - IT Equipment

924

Depreciation - Library Books

5 05 01 050 03 5 05 01 050 04 5 05 01 050 05 5 05 01 070 02

Machineries and Equipment

5 05 01 050 00

926

Depreciation - Machineries

5 05 01 050 01

927

Depreciaton - Agricultural, Fishery and Forestry Equipment 5 05 01 020 01 5 05 01 020 02 5 05 01 020 99 5 05 01 070 00 5 05 01 080 00 5 05 01 080 01 5 05 01 080 02 5 05 01 080 03

928

Depreciation - Airport Equipment

5 05 01 050 06

929

Depreciation - Communication Equipment

5 05 01 050 07

930

Depreciation - Construction and Heavy Equipment

5 05 01 050 08

931

Depreciation - Firefighting Equipment and Accessories

5 05 01 050 09

932

Depreciation - Hospital Equipment

5 05 01 050 11

933

Depreciation - Medical, Dental and Laboratory Equipment 5 05 01 050 12

934

Depreciation - Military and Police Equipment

5 05 01 050 10

935

Depreciation - Sports Equipment

5 05 01 050 13

936

Depreciation - Technical and Scientific Equipment

5 05 01 050 14

940

Depreciation - Other Machineries and Equipment

5 05 01 050 99

Transportation Equipment

5 05 01 060 00

941 942

Depreciation - Motor Vehicles Depreciation - Trains

5 05 01 060 01 5 05 01 060 02

943

Depreciation - Aircraft and Aircraft Ground Equipment

5 05 01 060 03

944

Depreciation - Watercrafts

5 05 01 060 04

948

Depreciation - Other Transportation Equipment

5 05 01 060 99

Other Property, Plant and Equipment

5 05 01 990 00 5 05 01 990 01

950

Depreciation - Other Property, Plant and Equipment

5 05 01 990 99

Depletion

5 05 02 000 00 5 05 02 010 00

951

Obsolescence - IT Software

5 05 02 010 01 5 05 02 010 02 5 05 02 010 99

Discounts

954 955

Discount on Real Property Taxes Discount on Special Education Tax Tax Exemptions and Refunds

957 958

Loss from Tax Exemption Tax Refunds Remittance to National Treasury from Assets Dispos

959

Remittance to National Treasury from Assets Disposal

961

Loss of Assets

5 05 04 090 00

962

Loss on Guaranty

5 05 04 100 00 5 05 04 990 00

969

Other Maintenance and Other Operating Expenses

5 02 99 000 00

Other Maintenance and Other Operating Expenses

5 02 99 990 00

Financial Expenses

5 03 00 000 00 5 03 01 000 00 5 03 01 010 00

975

Interest Expenses

971

Bank Charges

5 03 01 020 00 5 03 01 030 00 5 03 01 040 00

972 973 974 979

Commitment Fees Debt Service Subsidy to GOCCs Documentary Stamps Expenses Other Financial Charges

5 03 01 050 00

5 03 01 990 00 5 04 00 000 00 5 04 01 000 00 5 04 01 010 00 5 04 01 020 00 5 04 02 000 00 5 04 02 010 00 5 05 03 000 00 5 05 03 010 00 5 05 03 020 00 5 05 03 030 00 5 05 03 040 00 5 05 03 050 00 5 05 03 060 00 5 05 03 070 00 5 05 03 080 00 5 05 03 090 00 5 05 03 100 00 5 05 03 110 00 5 05 03 120 00 5 05 03 990 00 5 05 04 000 00 5 05 04 010 00 5 05 04 020 00 5 05 04 030 00 5 05 04 040 00 5 05 04 050 00 5 05 04 060 00 5 05 04 070 00 5 05 04 080 00

Revised (2014) Chart of Accounts Account Title ASSETS

Cash and Cash Equivalents Cash on Hand Cash - Collecting Officers Petty Cash Advances for Payroll Cash - Modified Disbursement System (MDS), Regular Cash - Modified Disbursement System (MDS), Special Account Cash - Modified Disbursement System (MDS), Trust Cash in Bank - Local Currency Cash in Bank - Local Currency, Bangko Sentral Ng Pilipinas Cash in Bank - Local Currency, Current Account Cash in Bank - Local Currency , Current Account Cash in Bank - Local Currency , Current Account, Allied Bank Cash in Bank - Local Currency , Current Account, Amanah Bank Cash in Bank - Local Currency , Current Account, Asia United Bank Corporation Cash in Bank - Local Currency , Current Account, Australia and New Zealand Bank Cash in Bank - Local Currency , Current Account, Banco de Oro Cash in Bank - Local Currency , Current Account, Bangkok Bank Cash in Bank - Local Currency , Current Account, Bangkok Bank Public Company Limited Cash in Bank - Local Currency , Current Account, Bank of China Cash in Bank - Local Currency , Current Account, Bank of Commerce Cash in Bank - Local Currency , Current Account, Bank of the Philippine Islands (BPI) Cash in Bank - Local Currency , Current Account, Bank of Tokyo Cash in Bank - Local Currency , Current Account, China Banking Corporation Cash in Bank - Local Currency , Current Account, China Trust Commercial Bank Cash in Bank - Local Currency , Current Account, Citibank Cash in Bank - Local Currency , Current Account, Deutsche Bank AG

Cash in Bank - Local Currency , Current Account, Development Bank of the Philippines (DBP) Cash in Bank - Local Currency , Current Account, EastWest Banking Corporation Cash in Bank - Local Currency , Current Account, Equitable PCI Bank Cash in Bank - Local Currency , Current Account, First Consolidated Bank (FCB) Cash in Bank - Local Currency , Current Account, Fuji Mizuho Bank Cash in Bank - Local Currency , Current Account, Hongkong and Shanghai Banking Corporation Cash in Bank - Local Currency , Current Account, International Commercial Bank of China Cash in Bank - Local Currency , Current Account, International Exchange Bank Cash in Bank - Local Currency , Current Account, Land Bank of the Philippines (LBP) Cash in Bank - Local Currency , Current Account, Maybank Philippines Cash in Bank - Local Currency , Current Account, Metropolitan and Trust Company Cash in Bank - Local Currency , Current Account, Philippine Bank of Communication Cash in Bank - Local Currency , Current Account, Philippine Business Bank Cash in Bank - Local Currency , Current Account, Philippine National Bank Cash in Bank - Local Currency , Current Account, Philippine Postal Savings Bank (PPSB) Cash in Bank - Local Currency , Current Account, Philippine Trust Company Cash in Bank - Local Currency , Current Account, Philippines Veterans Bank Cash in Bank - Local Currency , Current Account, Rizal Commercial Banking Corporation Cash in Bank - Local Currency , Current Account, Robinsons Bank Cash in Bank - Local Currency , Current Account, Security Bank Cash in Bank - Local Currency , Current Account, Standard Chartered Bank Cash in Bank - Local Currency , Current Account, Sterling Bank of Asia Cash in Bank - Local Currency , Current Account, Union Bank of the Philippines Cash in Bank - Local Currency , Current Account, United Coconut Planters Bank (UCPB) Cash in Bank - Local Currency, Savings Account Cash in Bank - Local Currency, Savings Account

Cash in Bank - Local Currency, Savings Account, LBP Cash in Bank - Local Currency, Savings Account, DBP Cash in Bank - Local Currency, Savings Account, PVB Cash in Bank - Local Currency, Savings Account, PNB Cash in Bank - Local Currency, Savings Account, Philippine Amanah Bank (PAB) Cash in Bank - Local Currency, Savings Account, Philippine Postal Savings Bank (PPSB) Cash in Bank - Local Currency, Savings Account, UCPB Cash in Bank - Local Currency, Time Deposits Cash in Bank - Local Currency, Time Deposits Cash in Bank - Local Currency, Time Deposits, LBP Cash in Bank - Local Currency, Time Deposits, DBP Cash in Bank - Local Currency, Time Deposits, PVB Cash in Bank - Local Currency, Time Deposits, PNB Cash in Bank - Local Currency, Time Deposits, UCPB Cash in Bank - Foreign Currency Cash in Bank - Foreign Currency, Bangko Sentral Ng Pilipinas Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Savings Account, LBP Cash in Bank - Foreign Currency, Savings Account, DBP Cash in Bank - Foreign Currency, Savings Account, PNB Cash in Bank - Foreign Currency, Savings Account, UCPB Cash in Bank - Foreign Currency, Time Deposits Cash in Bank - Foreign Currency, Time Deposits Cash in Bank - Foreign Currency, Time Deposits, LBP Cash in Bank - Foreign Currency, Time Deposits, DBP Cash in Bank - Foreign Currency, Time Deposits, PNB Cash in Bank - Foreign Currency, Time Deposits, UCPB Cash Equivalents

Treasury Bills Investments Financial Assets at Fair Value Through Surplus or deficit Financial Assets Held for Trading Financial Assets Designated at Fair Value Through Surplus or Deficit Derivative Financial Assets Held for Trading Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit Financial Assets - Held to Maturity Investment in Treasury Bills - Locals Allowance for Impairment - Investment in Treasury Bills Locals Investment in Treasury Bills - Foreign Allowance for Impairment - Investment in Treasury Bills Foreign Investment in Treasury Bonds - Loacl Allowance for Impairment - Investment in Treasury Bonds Local Investment in Treasury Bonds - Foreign Allowance for Impairment - Investment in Treasury Bonds Foreign Financial Assets - Others Investment in Stocks Investments in Bonds Other Investments Investments in GOCCs Investments in GOCCs Allowance for Impairment - Investments in GOCCs Investments in Joint Venture Investments in Joint Venture Allowance for Impairment - Investments in Joint Venture Investments in Associates Investments in Associates Allowance for Impairment - Investments in Associates Sinking Fund Sinking Fund Receivables Loans and Receivable Accounts Accounts Receivable Allowance for Impairment - Accounts Receivable Notes Receivable Allowance for Impairment - Notes Receivable Due from Officers and Employees Loans Receivable - Government-Owned and /or Controlled Corporations Allowance for Impairment - Loans Receivable Government-Owned and /or Controlled Corporations Loans Receivable - Local Government Units Allowance for Impairment - Loans Receivable - Local Government Units

Interests Receivable Allowance for Impairment - Interests Receivable Dividends Receivable Loans Receivable - Others Allowance for Impairment - Loans Receivable Others Lease Receivable Operating Lease Receivable Allowance for Impairmnet - Operating Lease Receivable Finance Lease Receivable Allowance for Impairment - Finance Lease Receivable Inter - Agency Receivables Treasury/Agency Cash Accounts Cash - Treasury/Agency Deposit, Regular Cash - Treasury/Agency Deposit, Special Account Cash - Treasury/Agency Deposit, Trust Due from National Government Agencies Due from Government-Owned and/or Controlled Corporations Due from Local Government Units Due from Non-Government Organizations/People's Organizations Due from Joint Venture Intra - Agency Receivables Due from Central Office Due from Bureaus Due from Regional Offices Due from Operating Units

Other Receivables Receivables - Disallowances/Charges Advances to Officers and Employees Other Receivables Allowance for Impairment - Other Receivables Inventories Inventory Held for Manufacturing Raw Materials Inventory Work-In Process Inventory Finished Goods Inventory Inventory Held for Sale Merchandise Inventory Supplies and Materials Drugs and Medicines Agricultural Produce

Ammunitions Property and Equipment Others Inventory Held for Distribution Food Supplies for Distribution Welfare Goods for Distribution Drugs and Medicines for Distribution Medical, Dental and Laboratory Supplies for Distribution Agricultural and Marine Supplies for Distribution Agricultural Produce for Distribution Textbooks and Instructional Materials for Distribution Construction Materials for Distribution Property and Equipment for Distribution Other Supplies and Materials for Distribution Inventory Held for Consumption Office Supplies Inventory Accountable Forms, Plates and Stickers Inventory Non-Accountable Forms Inventory Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory Medical, Dental and Laboratory Supplies Inventory Fuel, Oil and Lubricants Inventory Agricultural and Marine Supplies Inventory Textbooks and Instructional Materials Inventory Military, Police and Traffic Supplies Inventory Other Supplies and Materials Inventory Other Assets Acquired Assets Accumulated Impairment Losses - Acquired Assets Foreclosed Property/Assets Accumulated Impairment Losses - Foreclosed Property/Assets Forfeited Property/Assets Accumulated Impairment Losses - Forfeited Property/Assets Confiscated Property/Assets Accumulated Impairment Losses - Confiscated Property/Assets Abandoned Property/Assets Accumulated Impairment Losses - Abandoned Property/Assets Other Supplies and Materials Inventory Chemical and Filtering Supplies Inventory Construction Materials Inventory

Biological Assets

Bearer Biological Assets Livestock Accumulated Impairment Losses - Livestock Trees, Plants and Crops Accumulated Impairment Losses - Trees, Plants and Crops Aquaculture Accumulated Impairment Losses - Aquaculture Other Bearer Biological Assets Accumulated Impairment Losses - Other Bearer Biological Assets Consumable Biological Assets Livestock Held for Consumption/Sale/Distribution Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution Trees, Plants and Crops Held for Consumption/Sale/Distribution Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution Agricultural Produce Held for Consumption/Sale/Distribution Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution Aquaculture Accumulated Impairment Losses - Aquaculture Other Consumable Biological Assets Accumulated Impairment Losses - Other Consumable Biological Assets Prepayments Prepaid Rent Prepaid Insurance Prepaid Registration Prepaid Interest Deposit on Letters of Credit Advances to Contractors Other Prepayments Deposits Guaranty Deposits Other Deposits

Investment Property Land and Buildings

Investment Property, Land Accumulated Impairment Losses - Investment Property, Land Investment Property, Buildings Accumulated Depreciation - Investment Property, Buildings Accumulated Impairment Losses - Investment Property, Buildings

Property, Plant and Equipment

Land Land Land Improvements Land Improvements, Aquaculture Structures Accumulated Depreciation - Land Improvements, Aquaculture Structures Accumulated Impairment Losses - Land Improvements, Aquaculture Structures Land Improvements, Reforestation Projects Accumulated Impairment Losses - Land Improvements, Reforestation Projects Other Land Improvements Accumulated Depreciation - Other Land Improvements Accumulated Impairment Losses - Other Land Improvements Airport Systems Accumulated Depreciation - Airport Systems Accumulated Impairment Losses - Airport Systems

Power Supply Systems Accumulated Depreciation - Power Supply Systems Accumulated Impairment Losses - Power Supply Systems Communication Networks Accumulated Depreciation - Communication Networks Accumulated Impairment Losses - Communication Networks Buildings and Structures Buildings Accumulated Depreciation - Buildings Accumulated Impairment Losses - Buildings School Buildings

Accumulated Depreciation - School Buildings Accumulated Impairment Losses - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Accumulated Impairment Losses - Hospitals and Health Centers Markets Accumulated Depreciation - Markets Accumulated Impairment Losses - Markets Slaughterhouses Accumulated Depreciation - Slaughterhouses Accumulated Impairment Losses - Slaughterhouses Hostels and Dormitories Accumulated Depreciation - Hostels and Dormitories Accumulated Impairment Losses - Hostels and Dormitories Other Structures Accumulated Depreciation - Other Structures Accumulated Impairment Losses - Other Structures Leased Assets Improvements Leased Assets Improvements, Land Accumulated Depreciation - Leased Assets Improvements, Land Accumulated Impairment Losses - Leased Assets Improvements, Land Leased Assets Improvements, Buildings Accumulated Depreciation - Leased Assets Improvements, Buildings Accumulated Impairment Losses - Leased Assets Improvements, Buildings Other Leased Assets Improvements Accumulated Depreciation - Other Leased Assets Improvements Accumulated Impairment Losses - Other Leased Assets Improvements

Office Equipment Accumulated Depreciation - Office Equipment Accumulated Impairment Losses - Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures Accumulated Impairment Losses - Furniture and Fixtures Information and Communication Technology Equipment Accumulated Depreciation - Information and Communication Technology Equipment

Accumulated Impairment Losses - Information and Communication Technology Equipment Computer Software Accumulated Amortization - Computer Software Furniture, Fixtures and Books Books Accumulated Depreciation - Books Accumulated Impairment Losses - Books Leased Assets Leased Assets, Land Leased Assets, Buildings and Structures Accumulated Depreciation - Leased Assets, Buildings and Structures Accumulated Impairment Losses - Leased Assets, Buildings and Structures Leased Assets, Machinery and Equipment Accumulated Depreciation - Leased Assets, Machinery and Equipment Accumulated Impairment Losses - Leased Assets, Machinery and Equipment Leased Assets, Transportation Equipment Accumulated Depreciation - Leased Assets, Transportation Equipment Accumulated Impairment Losses - Leased Assets, Transportation Equipment Other Leased Assets Accumulated Depreciation - Other Leased Assets Accumulated Impairment Losses - Other Leased Assets Machinery and Equipment Machinery Accumulated Depreciation - Machinery Accumulated Impairment Losses - Machinery

Agricultural and Forestry Equipment Accumulated Depreciation - Agricultural and Forestry Equipment Accumulated Impairment Losses - Agricultural and Forestry Equipment Marine and Fishery Equipment Accumulated Depreciation - Marine and Fishery Equipment Accumulated Impairment Losses - Marine and Fishery Equipment Airport Equipment Accumulated Depreciation - Airport Equipment Accumulated Impairment Losses - Airport Equipment Communication Equipment

Accumulated Depreciation - Communication Equipment Accumulated Impairment Losses - Communication Equipment Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy Equipment Accumulated Impairment Losses - Construction and Heavy Equipment Disaster Response and Rescue Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Disaster Response and Rescue Equipment Flood Rescue Equipment Accumulated Depreciation - Disaster Response and Rescue Equipment Earthquake Rescue Equipment Accumulated Depreciation - Disaster Response and Rescue Equipment Volcanic Eruption Rescue Equipment Accumulated Depreciation - Disaster Response and Rescue Equipment Landslide Rescue Equipment Accumulated Depreciation - Disaster Response and Rescue Equipment Accumulated Impairment Losses - Disaster Response and Rescue Equipment Medical Equipment Accumulated Depreciation - Medical Equipment Accumulated Impairment Losses - Medical Equipment

Military, Police and Security Equipment Accumulated Depreciation - Military, Police and Security Equipment Accumulated Impairment Losses - Military, Police and Security Equipment Printing Equipment Accumulated Depreciation - Printing Equipment Accumulated Impairment Losses - Printing Equipment Sports Equipment Accumulated Depreciation - Sports Equipment Accumulated Impairment Losses - Sports Equipment Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment Accumulated Impairment Losses - Technical and Scientific Equipment Other Machineries and Equipment

Accumulated Depreciation - Other Machineries and Equipment Accumulated Impairment Losses - Other Machineries and Equipment Transportation Equipment Motor Vehicles Accumulated Depreciation - Motor Vehicles Accumulated Impairment Losses - Motor Vehicles Trains Accumulated Depreciation - Trains Accumulated Impairment Losses - Trains Aircraft and Aircraft Ground Equipment Accumulated Depreciation - Aircraft and Aircraft Ground Equipment Accumulated Impairment Losses - Aircraft and Aircraft Ground Equipment Watercrafts Accumulated Depreciation - Watercrafts Accumulated Impairment Losses - Watercrafts Other Transportation Equipment Accumulated Depreciation - Other Transportation Equipment Accumulated Impairment Losses - Other Transportation Equipment Other Property, Plant and Equipment Accumulated Depreciation - Other Property, Plant and Equipment Accumulated Impairment Losses - Other Property, Plant and Equipment Intangible Assets Intangible Assets Patents/Copyrights Accumulated Amortization - Patents/Copyrights Other Intangible Assets Accumulated Amortization - Other Intangible Assets Infrastructure Assets Road Networks Accumulated Depreciation - Road Networks Accumulated Impairment Losses - Road Networks Parks, Plazas and Monuments Accumulated Depreciation - Parks, Plazas and Monuments Accumulated Impairment Losses - Parks, Plazas and Monuments Seaport Systems Accumulated Depreciation - Seaport Systems

Accumulated Impairment Losses - Seaport Systems Water Supply Systems Accumulated Depreciation - Water Supply Systems Accumulated Impairment Losses - Water Supply Systems Sewer Systems Accumulated Depreciation - Sewer Systrems Accumulated Impairment Losses - Sewer Systrems Flood Control Systems Accumulated Depreciation - Flood Control Systems Accumulated Impairment Losses - Flood Control Systems

Other Infrastructure Assets Accumulated Depreciation - Other Infrastructure Assets Accumulated Impairment Losses - Other Infrastructure Assets

Construction in Progress

Construction in Progress - Land Improvement Construction in Progress - Buildings and Structures

Construction in Progress - Infrastructure Assets

Construction in Progress - Leased Assets Construction in Progress - Leased Assets Improvements Heritage Assets Historical Buildings Accumulated Depreciation - Historical Buildings Accumulated Impairment Losses - Historical Buildings Other Heritage Assets Accumulated Depreciation - Other Heritage Assets Accumulated Impairment Losses - Other Heritage Assets Other Property, Plant and Equipment Work/Zoo Animals Accumulated Depreciation - Work/Zoo Animals Accumulated Impairment Losses - Work/Zoo Animals Breeding Stocks Accumulated Impairment Losses - Beeding Stocks Works of Arts and Archeological Specimens Accumulated Depreciation - Works of Arts and Archeological Specimens Accumulated Impairment Losses - Works of Arts and Archeological Specimens Other Assets Advances Advances for Operating Units Advances to Special Disbursing Officer

Other Assets Accumulated Impairment Losses - Other Assets LIABILITIES Liabilities

Financial Liabilities Payables Accounts Payable Notes Payable Due to Officers and Employees Internal Revenue Allotment Payable Interest Payable Operating Lease Payab;e Financial Lease Payable Awards and Rewards Payable Bills/Bonds/Loans Payable Treasury Bills Payable Inter - Agency Payables Inter - Agency Payables Due to BIR

Due to GSIS Life and Retirement Premium Employees Compensation C Salary Loan Policy Loan Due to GSIS - Other Loan Due to PAG-IBIG Pag-IBIG Premium Pag-IBIG Multi-Purpose Loan Pag-IBIG Housing Loan Other Pag-IBIG Loan Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs Due to LGUs Due to Joint Venture Intra - Agency Payables Intra - Agency Payables Due to Central Office Due to Bureaus Due to Regional Offices Due to Operating Units Guaranty/Security Deposits Payable Customers' Deposits Payable Bail Bonds Payable

Other Payables Other Payables Other Payables

Bonds Payable - Domestic Discount on Bonds Payable - Domestic Premium on Bonds Payable - Domestic Bonds Payable - Foreign Discount on Bonds Payable - Foreign Premium on Bonds Payable - Foreign Loans Payable - Domestic Loans Payable - Foreign Trust Liabilities Trust Liabilities Trust Liabilities Trust Liabilities - Risk Reduction and Management Fund

Deferred Credits/Unearned Income

Deferred Credits Deferred Finance Lease Revenue Other Deferred Credits Unearned Revenue Unearned Revenue - Investment Property Other Unearned Revenue Provisions Provisions Pension Benefits Payable Leave Benefits Payable Retirement Gratuity Payable Other Provisions EQUITY Equity Government Equity Government Equity Accumulated Surplus/(Deficit) Revaluation Surplus Revaluation Surplus Revaluation Surplus Intermediate Accounts Intermediate Accounts Income and Expense Summary

Equity in Joint Venture Equity in Joint Venture Equity in Joint Venture INCOME AND EXPENSES Income Tax Revenue Business Taxes Value Added Tax Expanded Value Added Tax Percentage Tax Capital Gains Tax Tax Revenue - Goods and Services Tax Revenue - Individual and Corporation Documentary Stamp Tax Donors Tax Estate Tax Excise Tax on Articles Excise - Tobacco Products Excise - Alcoholic Beverages Excise - Mining - Non-Metalic Products Excise - Mining - Metalic Products Excise - Petroleum Products Excise - Motor Vehicles Excise - Mineral Products

Excise - Others

Travel Tax Immigration Tax Import Duties Import Duties - Live Animals, Animal Products Import Duties - Vegetable Products Import Duties - Animal or Vegetable Fats and Oils and ther Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes Import Duties - Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactures Tobacco Substitutes Import Duties - Mineral Produtcs Import Duties - Products of the Chemical or Allied Industries Import Duties - Plastics and Articles Thereof; Rubber and Articles Thereof Import Duties - Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)

Import Duties - Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork

Import Duties - Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof Import Duties - Textile and Textile Articles Import Duties - Footwear, Headger, Umbrellas, Sun Umbrellas, Walking Sticks, Seat-Sticks, Whips, RidingCrops and Parts Thereof, Prepared Feathers and Articles made Therewith; Artificial Flowers; Articles of Human Hair

Import Duties - Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware Import Duties - Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin Import Duties - Base Metals and Articles of Base Metal

Import Duties - Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and accessories of such Articles

Import Duties - Vehicles, Aircraft, Vessels and Associated Transport Equipment Import Duties - Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof Import Duties - Arms and Ammunition; Parts and Accessories Thereof Import Duties - Miscellaneous Manufactured Articles Import Duties - Works of Art, Collectors' Pieces and Antiques Other Import Duties Income Tax Income Tax - Individual Income Tax - Partnerships Income Tax - Corporations Professional Tax Tax Revenue - Property

Tax on Sand, Gravel and Other Quarry Products Tax on Delivery, Trucks and Vans Other Taxes Other Taxes - Business Other Taxes - Other Than Business Tax Revenue - Fines and Penalties Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation Tax Revenue - Fines and Penalties - Property Taxes Tax Revenue - Fines and Penalties - Taxes on Goods and Services Tax Revenue - Fines and Penalties - Other Taxes Service and Business Income Service Income Tax Revenue - Others

Franchising Fees Licensing Fees Motor Vehicles Users Charge MVUC Proper MVUC Fines and Penalties Axle Overloading Permit Fees Permit Fees - Import Permit Fees - Export Other Permit Fees Registration Fees Registration Plates, Tags and Stickers Fees Regular Plates Optional Motor Vehicle Special Plate Vanity Licensed Plates Validating Tags/Stickers Supervision and Regulation Enforcement Fees Spectrum Usage Fees Legal Fees

Affiliation Fees Clearance and Certification Fees Clearance Fees Certification Fees Endorsement Fees Identification of Specimens Examination Fees

Inspection Fees Verification and Authentication Fees Accreditation Fees Weighs and Measures Fees Other Verification and Authentication Fees

Passport and Visa Fees Passport Fees Visa Fees Processing Fees Analysis Fees Appeal Fees Application Fees Assessment Fees

Execution Fees Express Lane or Special Lane Fees Filing Fees Identity Card Fees Import Processing Fees Oathtaking Fees Review Fees Testing Fees Othe Processing Fees Seminar/Training Fees Road Network Fees Other Service Income Amendment Fees Calibration Fees Escheat Fees of Unclaimed Balances Service Fees on Relent Loan Technology Development Transfer and Commercialization Other Geological and Energy Data Other Service Income Fines and Penalties - Service Income Business Income Hospital Fees Drugs and Medicines Medical Supplies Medical Fees - Operating Room Medical Fees - Radiology Medical Fees - Laboratory Medical Fees - Hemodialysis Medical Fees - Cardio-Vascular Services Nuclear Medicine Services Medical Fees - Physical Medicine and Rehabilitation Services Medical Fees - Pulmonary Services Medical Fees - Neurology Services Other Medical Fees Guarantee Income Fidelity Insurance Income Dividend Income Interest Income Share in the Profit of Joint Venture

Communication Network Fees Income from Hostels/Dormitories and Other Like Facilities Slaughter House Operation Transportation System Fees Waterworks System Fees Power Supply System Fees Seaport System Fees

Landing and Parking Fees Income from Printing and Publication Rent/Lease Income Sales Revenue Book Sales Consultancy Fees Entrance Fees Film Showing Fees Sale of Accountable Forms Sale of Animals, Meat and Dairy Sale of Technology thru Payback Sale of Training Manuals Other Sales Sales Discounts School Fees Tuition Fees Income Collected from Students Income from Other Sources Other School Fees Other Business Income Income from Compromise Agreement Pasture Income Warehousing Fees Other Business Income. Fines and Penalties - Business Income

Assistance and Subsidy Assistance and Subsidy Subsidy from National Government Subsidy from Other National Government Agencies

Assistance from Government-Owned and/or Controlled Corporations Assistance from Local Government Units Subsidy from Other Funds

Shares, Grants and Donations Shares Income from Grants and Donations in Cash Income from Grants and Donations in Kind

Grants and Donations Share from National Wealth Tobacco Excise Tax (Virginia) per R.A. 7171 Tobacco Excise Tax (Burley and Native) per R.A. 8240 Mining Taxes per R.A. 7160 Royalties per R.A. 7160 Forestry Charges per R.A. 7160 Fishery Charges per R.A. 7160 Renewable Energy Charges per R.A. 9513 Income Tax Collections in ECO ZONES pe R.A. 7922 and R.A. 8748 Value Added Tax per R.A. 7643 Value Added Tax in lieu of Franchise Tax pe R.A. 7953 and R.A. 8407 Share from PAGCOR/PCSO Share from Earnings of GOCCs

Gains Gains

Gain on Foreign Exchange (FOREX) Gain on Sale of Investments Gain on Sale of Investment Assets Gain on Sale of Property, Plant and Equipment Gain on Initial Recognition of Biological Assets Gain on Sale of Biological Assets Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change Gain on Sale of Agricultural Produce Gain on Sale of Intangible Assets Other Gains

Other Non-Operating Income Sale of Assets Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties

Expenses Personnel Services Salaries and Wages

Salaries and Wages - Regular Basic Salary - Civilian Base Pay - Military/Uniformed Personnel

Salaries and Wages - Casual/Contractual

Labor and Wages Labor and Wages Other Compensation Personnel Economic Relief Allowance (PERA) PERA - Civilian PERA - Military/Uniformed Personnel Representation Allowance (RA) Transportation Allowance (TA) Transportation Allowance RATA of Sectoral/Alternate Sectoral Representative Clothing/Uniform Allowance Clothing/Uniform Allowance - Civilian Shoes Allowance - Civilian Clothing/Uniform Allowance - Military/Uniformed Personnel Clothing/Uniform Allowance - Initial - Military/Uniformed Personnel Clothing/Uniform Allowance - Special - Military/Uniformed Personnel Clothing/Uniform Allowance - Cold Weather Military/Uniformed Personnel Clothing/Uniform Allowance - Reenlistment Military/Uniformed Personnel Clothing/Uniform Allowance - Winter - Military/Uniformed Personnel Clothing/Uniform Allowance - Combat - Military/Uniformed Personnel Clothing/Uniform Allowance - Maintenance Cold Weather Military/Uniformed Personnel Clothing/Uniform Allowance - Replacement Military/Uniformed Personnel Subsistence Allowance Subsistence Allowance - Military/Uniformed Personnel Subsistence Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 Subsistence Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 Subsistence Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432

Laundry Allowance Laundry Allowance - Civilian Laundry Allowance - Military/Uniformed Personnel Laundry Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 Laundry Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 Laundry Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432 Quarter Allowance Quarters Allowance - Civilian Quarters Allowance - Military/Uniformed Personnel Quarters Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439 Quarters Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305 Quarters Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432 Productivity Incentive Allowance Productivity Incentive Allowance - Civilian Productivity Incentive Allowance - Military/Uniformed Personnel Overseas Allowance Overseas Allowance - Civilian Overseas Allowance - Military/Uniformed Personnel Other Bonuses and Allowances Per Diems - Civilian Allowance of PAO Lawyers and Employees Assigned in Night Courts - Civilian Allowance of Atorney's de Officio - Civilian Special Hardship Allowance - Civilian Private Messenger Fee - Civilian Inquest Allowance - Civilian Special Duty Allowance - Civilian Special Duty Allowance - Military/Uniformed Personnel Special Allowance for Judges and Justices - Civilian Special Allowance for Members of Prosecution Service Collective Negotiation Agreement Incentive - Civilian Productivity Enhance Incentive - Civilian Productivity Enhance Incentive - Military/Uniformed Personnel Performance Based Bonus - Civilian

Performance Based Bonus - Military/Uniformed Personnel Flying Pay - Duty Based Allowance-Military/Uniformed Personnel (DBA-MUP) Special Group Term Insurance - DBA-MUP Sea Duty Pay - DBA-MUP Combat Inventive Pay - DBA-MUP Reenlistment Pay - DBA-MUP Other Subsistence Allowance - DBA-MUP Training Subsistence Allowance - DBA-MUP Civil Disturbance Control Subsistence Allowance - DBAMUP Subsistence of Detainees - DBA-MUP Hardship Allowance - DBA-MUP Combat Duty Pay - DBA-MUP Incentive Pay - DBA-MUP Instructor's Duty Pay - DBA-MUP Reservist's Pay - DBA-MUP Medal of Valor Award - DBA-MUP Hospitalization Expenses - DBA-MUP Specialist's Pay - DBA-MUP Parachutist Pay - DBA-MUP Honoraria Honoraria - Civilian Honoraria - Military/Uniformed Personnel Honoraria - Magna Carta Benefits for Science and Technology under R.A. 8439 Honoraria - Magna Carta Benefits for Public Health Workers under R.A. 7305 Honoraria - Magna Carta Benefits for Public Social Workers under R.A. 9432 Hazard Pay Hazard Pay Hazard Duty Pay - Civilian Hazard Duty Pay - Military/Uniformed Personnel Hazard Duty Pay - Magna Carta Benefits for Science and Technology under R.A. 8439 Hazard Duty Pay - Magna Carta Benefits for Public Health Workers under R.A. 7305 Hazard Duty Pay - Magna Carta Benefits for Public Social Workers under R.A. 9432 Radiation Hazard Pay not exceeding 15% of Basic Salary High Risk Duty Pay Hazardous Duty Pay Longevity Pay Longevity Pay - Civilian Longevity Pay - Military/Uniformed Personnel Longevity Pay - Magna Carta Benefits for Science and Technology under R.A. 8439 Longevity Pay - Magna Carta Benefits for Public Health Workers under R.A. 7305

Longevity Pay - Magna Carta Benefits for Public Social Workers under R.A. 9432 Overtime and Night Pay Overtime Pay Night-shift Differential Pay Cash Gift Cash Gift - Civilian Cash Gift - Military/Uniformed Personnel Year End Bonus Bonus - Civilian Bonus - Military/Uniformed Personnel Personnel Benefits Contributions Life and Retirement Insurance Premiums Pag-IBIG Contributions Pag-IBIG - Civilian Pag-IBIG - Military/Uniformed Personnel Phil-Health Contributions PhilHealth - Civilian PhilHealth - Military/Uniformed Personnel Employees Compensation Insurance Premiums ECIP - Civilian ECIP - Military/Uniformed Personnel Provident/Welfare Fund Contributions Other Personnel Benefits Pension Benefits Pension Benefits - Civilian Pension Benefits - Military/Uniformed Personnel Pension Benefits - Veterans Retirement Gratuity Retirement Gratuity - Civilian Retirement Gratuity - Military/Uniformed Personnel Terminal Leave Benefits Terminal Leave Benefits - Civilian Terminal Leave Benefits - Military/Uniformed Personnel Other Personnel Benefits Lump-sum for Creation of New Positions - Civilian Lump-sum doe Creation of New Positions Military/Uniformed Personnel Lump-sum for Reclassification of Positions Lump-sum for Equivalent Record Form Lump-sum for Master Teachers Lumpsum for Compensation Adjustment Lumpsum for Filling of Positions Lump-sum for NBC No. 308 Lump-sum for Personnel Services Lump-sum for Step Increments - Length of Service

Lump-sum for Step Increments - Meritorious Performance Other Lump-sum Police Benefits (NAPOLCOM) Other Personnel Benefits. Maintenance and Other Operating Expenses Travelling Expenses Traveling Expenses - Local Traveling Expenses - Foreign Training and Scholarship Expenses Training Expenses Scholarship Grants/Expenses Supplies and Material Expenses Office Supplies Expenses Accountable Forms Expenses Non-Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Welfare Goods Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Fuel, Oil and Lubricants Expenses Agricultural and Marine Supplies Expenses Textbooks and Instructional Materials Expenses Textbooks and Instructional Materials Expenses. Chalk Allowance Military, Police and Traffic Supplies Expenses Chemical and Filtering Supplies Expenses Other Supplies and Materials Expenses Utility Expenses Water Expenses Electricity Expenses Communication Expenses Postage and Courier Services Telephone Expenses Landline Mobile Internet Subscription Expenses Cable, Satellite, Telegraph and Radio Expenses

Membership Dues and Contributions to Organizations Awards/Rewards and Prizes Awards/Rewards Expenses

Awards/Rewards Expenses. Rewards and Incentives Prizes Advertising Expenses

Printing and Publication Expenses Rent/Lease Expenses Rents - Buildings and Structures Rents - Land Rents - Motor Vehicles Rents - Equipment Rents - Living Quarters Operating Lease Financial Lease Representation Expenses

Transportation and Delivery Expenses

Subscriptions Expenses Survey, Research, Exploration and Development Expenses Survey Expenses Research, Exploration and Development Expenses Demolition, Relocation and Desilting/Dredging Expenses Demolition and Relocation Expenses Desilting and Dredging Expenses Generation, Transmission and Distribution Expenses Generation, Transmission and Distribution Expenses

Professional Services Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Security Services Other Professional Services Other General Services Repairs and Maintenance Repairs and Maintenance, Investment Property

Repairs and Maintenance, Land Improvements Aquaculture Structures

Airport Systems

Power Supply Systems Communication Networks Repairs and Maintenance - Buildings and Other Structures Buildings School Buildings Hospitals and Health Centers Markets Slaughterhouses Hostels and Dormitories Other Structures Repairs and Maintenance - Leased Assets Repairs and Maintenance - Leased Assets Buildings and Other Structures Repairs and Maintenance - Leased Assets Machinery and Equipment Repairs and Maintenance - Leased Assets Transportation Equipment Repairs and Maintenance - Other Leased Assets Repairs and Maintenance - Leased Assets Improvements Repairs and Maintenance - Leased Assets Improvements - Land Repairs and Maintenance - Leased Assets Improvements - Buildings Repairs and Maintenance - Other Leased Assets Improvements Repairs and Maintenance - Heritage Assets Repairs and Maintenance - Heritage Assets Historical Buildings Repairs and Maintenance - Heritage Assets - Works of Arts and Archeological Specimens Repairs and Maintenance - Other Heritage Assets

Office Equipment Repairs and Maintenance - Furniture and Fixtures

ICT Equipment Repairs and Maintenance - Machinery and Equipment

Machinery

Agricultural and Forestry Equipment Marine and Fishery Equipment Airport Equipment Communication Equipment Construction and Heavy Equipment Disaster Response and Rescue Equipment Medical Equipment

Printing Equipment Military, Police and Security Equipment Sports Equipment Technical and Scientific Equipment Other Machinery and Equipment Repairs and Maintenance - Transportation Equipment

Motor Vehicles Trains Aircrafts and Aircrafts Ground Equipment Watercrafts Other Transportation Equipment Repairs and Maintenance - Other Property, Plant and Equipment Repairs and Maintenance - Other PPE - Work/Zoo Animals Repairs and Maintenance - Other Property, Plant and Equipment Repairs and Maintenance - Infrastructure Assets

Road Networks Parks, Plazas and Monuments Seaport Systems Water Supply Systems

Flood Control Systems

Sewer Systems Other Infrastructure Assets

Reforestation Projects

Other Land Improvements Financial Assistance/Subsidy

Subsidy to National Government Agencies Financial Assistance to NGAs

Financial Assistance to Local Government Units Budgetary Support to Government-Owned and/or Controlled Corporations Financial Assistance to NGOs/POs Internal Revenue Allotment Subsidies - Others Donations Litigation/Acquired Assets Expenses Confidential, Intelligence and Extraordinary Expenses Confidential Expenses Intelligence Expenses

Extraordinary and Miscellaneous Expenses

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Non-Cash Expenses

Depreciation Depreciation - Investment Property

Depreciation - Land Improvements Airport Systems Parks, Plazas and Monuments Depreciation - Infrastructure Assets Road Networks

Flood Control Systems Sewer Systems Water Supply Systems Power Supply Systems

Communication Networks Seaport Systems Depreciation - Buildings and Other Structures

Buildings School Buildings Hospitals and Health Centers Markets Slaughterhouses Hostels and Dormitories Other Structures Other Infrastructure Assets Depreciation - Leased Assets Improvement

Depreciation - Leased Assets Improvement - Land Depreciation - Leased Assets Improvement - Buildings Other Leased Assets Improvements Depreciation - Heritage Assets Historical Buildings

Works of Arts and Archeological Specimens Other Heritage Assets Depreciation - Other Leased Assets

Office Equipment Depreciation - Furnitures and Fixtures ICT Equipment Agricultural and Forestry Equipment Marine and Fishery Equipment Depreciation - Books Depreciation - Machinery and Equipment

Machinery

Aquaculture Structures Reforestation Projects Other Land Improvements Depreciation - Furniture, Fixtures and Books Depreciation - Leased Assets

Depreciation - Leased Assets - Buildings and Other Structures Depreciation - Leased Assets - Machinery and Equipment Depreciation - Leased Assets - Transportation Equipment Airport Equipment Communication Equipment Construction and Heavy Equipment

Disaster Response and Rescue Equipment Medical Equipment

Printing Equipment Military, Police and Security Equipment Sports Equipment Technical and Scientific Equipment Other Machinery and Equipment Depreciation - Transportation Equipment Motor Vehicles Trains

Aircrafts and Aircrafts Ground Equipment Watercrafts Other Transportation Equipment Depreciation - Other Property, Plant and Equipment Work/Zoo Animals Other Property, Plant and Equipment

Amortization Amortization - Intangible Assets

Patents/Copyrights Computer Software Other Intangible Assets

Loss of Assets Loss on Guaranty Other Losses Other Maintenance and Operating Expenses Other Maintenance and Operating Expenses Financial Expenses Financial Expenses Management Supervision/Trusteeship Fees Interest Expenses Guarantee Fees Bank Charges

Commitment Fees

Other Financial Charges Direct Costs Cost of Goods Manufactured

Direct Labor Manufacturing Overhead Cost of Sales

Cost of Sales Impairment Loss

Impairment Loss - Financial Assets Held to Maturity Impairment Loss - Loans and Reveivables Impairment Loss - Lease Receivables Impairment Loss - Investments in GOCCs Impairment Loss - Investments in Joint Venture Impairment Loss - Other Receivables Impairment Loss - Inventories Impairment Loss - Investment Property Impairment Loss - Property, Plant and Equipment Impairment Loss - Biological Assets Impairment Loss - Intangible Assets Impairment Loss - Investments in Associates Impairment Loss - Other Assets Losses Loss on Foreign Exchange (FOREX) Loss on Sale of Investments Loss on Sale of Investment Property Loss on Sale of Property, Plant and Equipment Loss on Sale of Biological Assets Loss on Sale of Agricultural Produce Loss on Sale of Intangible Assets Loss on Sale of Assets