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COA Circular No.

: 2004-008
Annex A
Date: September 20, 2004
Philippine Government Chart of Accounts
NEW GOVERNMENT ACCOUNTING SYSTEM
(COA Circular 2003-00 !ate! "une #, 2003 an! 2004-002 !ate! April 2$, 2004%
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Common&ealt' A(enue, )ue*on Cit+, ,'ilippine-

CIRCULAR No. :

2003-00
Date : "une #, 2003

TO
:
.ea!- o/ Department-, A0encie-, 1ureau- an! O//ice- o/ t'e National
2o(ernment an! 3ocal 2o(ernment 4nit-5 .ea!- o/ 6inancial
7ana0ement Ser(ice-, 3ocal 8rea-urer-, Accountant-9.ea!- o/
Accountin0 4nit- an! 1u!0et O//icer-5 COA A--i-tant
Commi--ioner-5 COA Director-5 .ea!- o/ Au!itin0 4nit-5 an! All
Ot'er- Concerne!.
SUBJECT
:
REVISED CHART OF ACCOUNTS UNDER THE NEW
GOVERNMENT ACCOUNTING SYSTEM

1.0 PURPOSE
:n con-onance &it' t'e aut'orit+ 0rante! to t'e un!er-i0ne! un!er COA Circular
No-. 2002-002 an! 2002-003 !ate! "une 8 an! 20, 2002, re-pecti(el+, t'i-
Circular i- 'ereb+ i--ue! to re(i-e t'e C'art o/ Account- a- part o/ t'e continuin0
e//ort o/ t'i- Commi--ion to -impli/+ 0o(ernment accountin0 an! implement t'e
Computeri*e! Ne& 2o(ernment Accountin0 S+-tem (N2AS%.
.0 THE REVISED NGAS CHART OF ACCOUNTS
8'e ;e(i-e! N2AS C'art o/ Account-, attac'e! a- Annex A o/ t'i- Circular,
con-i-t- o/ account- 0roupe! a- /ollo&-:
A!!o"#t$ A!!o"#t Co%e
A--et-
A--et Contra-Account-
3iabilitie-
00-2$$
300-3$$
400-4$$
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<=uit+ >00->4$

:ncome
8ax ;e(enue -
National 8axe-
3ocal 8axe-
2eneral :ncome -
,ermit- an! 3icen-e-
Ser(ice :ncome
1u-ine-- :ncome
Sub-i!+ :ncome
Ot'er :ncome
2ain or 3o-- Account-
<xpen-e-
,er-onal Ser(ice-
7aintenance an! Ot'er Operatin0 <xpen-e-
6inancial <xpen-e-
>>0-?$$
>>0->#$
>80->$$
?00-?0$
?0-?2$
?30-?4$
?>0-?>$
??0-?#$
?80-?$$
#00-$$$
#00-#4$
#>0-$?$
$#0-$$$

&.0 SAVING CLAUSE
Ca-e- not co(ere! in t'i- Circular -'all be re/erre! to t'e 2o(ernment Accountin0
an! 67:S (2A67:S%, t'i- Commi--ion, /or re-olution.
'.0 REPEALING CLAUSE
8'e pro(i-ion- o/ COA Circular No-. 2002-002 an! 2002-003 !ate! "une 8 an!
20, 2002, re-pecti(el+, are 'ereb+ mo!i/ie!9re(i-e! accor!in0l+.
(.0 EFFECTIVITY
8'i- circular -'all ta@e e//ect "anuar+ , 2003.
ACCOU!"G C"#CU$A# $%!!%# o& 200'-001(
)ate* +anuar, 19( 200'
&.( :n compliance to COA Accountin0 Circular No. 200?-00 !ate!
No(ember $, 200?, t'e /ollo&in0 ca-' tran-action- -'all be anal+*e! an!
t'e account- -'all be recla--i/ie! to t'e appropriate account:
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Transactions
Appropriate
Account

Account
Description
1
.
Cash Advance for
Payroll recorded
as: Cash Disb.
Officers
Payroll Fund
(Code 106)

Cash advances to
disbursing officers for
salaries and wages and
other benefits of officers
and emloyees
2
.
Cash Advance for
!ecial
Purose"#ime $
bound %nder$ta&ing
recorded as:
Cash Disb.
Officers or as Due
from Officers &
Employees
Advances to
'fficers and
(mloyees
(Code 1)*)
Cash advances granted
for travel and for secial
urose"time$bound
underta&ing
3
.
Fund #ransfer to
Field 'ffices
Central/ea!
Office
"CO/O# $oo%&
!ubsidy to +'"
,ranches (Code
*-.)
'e(ional
Offices/
$ranches
$oo%&
!ubsidy from
C'"/'
(Code 601)
Fund transfer to field
offices covering bud$
getary re2uirements for
Current 'erating (3$
enses (P!4 5''( and
F()
A!!o"#t
Co%e
A!!o"#t T)t*e
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$A)A*CE +EET ACCO,*T+
A++ET+
C,''E*T A++ET+
CA+
Cash on Hand
1-1 Cash in 6ault
1-2 Cash $ Collecting 'fficers
1-3 Cash $ 7isbursing 'fficers
1-. Petty Cash Fund
Cash in National Treasury
1-/ Cash $ 8ational #reasury4 5odified 7isbursements !ystem (57!)
Cash in Bank - Local Currency
11- Cash $ ,ang&o !entral ng Piliinas
111 Cash in ,an& $ 9ocal Currency4 Current Account
112 Cash in ,an& $ 9ocal Currency4 !avings Account
113 Cash in ,an& $ 9ocal Currency4 #ime 7eosits
Cash in Bank - Foreign Currency
11. Cash $ ,ang&o !entral ng Piliinas
110 Cash in ,an& $ Foreign Currency4 Current Account
111 Cash in ,an& $ Foreign Currency4 !avings Account
112 Cash in ,an& $ Foreign Currency4 #ime 7eosits
'ECE34A$)E+
Receivable Accounts
121 Accounts +eceivable
301
Allowance for Doubtful Accounts
122 8otes +eceivable
123 7ue from 'fficers and (mloyees
12. 9oans +eceivable $ :'CCs
120 9oans +eceivable $ 9:%s
121 9oans +eceivable $ 'thers
122 +eal Proerty #a3 +eceivable
12/ !ecial (ducation #a3 +eceivable
125 ;nterests +eceivable
13- Currency !wa +eceivable
Inter-Agency Receivables
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131 7ue from 8ational #reasury
131 7ue from 8:As
132 7ue from :'CCs
13/ 7ue from 9:%s
135 7ue from 8:'s"P's
Intra-Agency Receivables
1.1 7ue from Central 'ffice
1.2 7ue from +egional 'ffices"!taff ,ureaus
1.3 7ue from 'erating %nits
1.. 7ue from 'ther Funds
Other Receivables
1.1 +eceivables $ 7isallowances"Charges
1.5 'ther +eceivables
3*4E*TO'3E+
aterials
101 +aw 5aterials ;nventory
102 <or&$;n$Process ;nventory
103 Finished :oods ;nventory
10. 5erchandise ;nventory
!u""lies
100 'ffice !ulies ;nventory
101 Accountable Forms ;nventory
102 Animal"=oological !ulies ;nventory
10/ Food !ulies ;nventory
105 7rugs and 5edicines ;nventory
11- 5edical4 7ental and 9aboratory !ulies ;nventory
111 :asoline4 'il and 9ubricants ;nventory
112 Agricultural !ulies ;nventory
113 #e3tboo&s and ;nstructional 5aterials ;nventory
11. 5ilitary and Police !ulies ;nventory
110 'ther !ulies ;nventory
111 Confiscated"Abandoned"!ei>ed :oods ;nventory
112 !are Parts ;nventory
11/ Construction 5aterials ;nventory
Agricultural# Fishery and Forestry $roducts
115 9ivestoc& ;nventory
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12- Cros and Fruits ;nventory
121 'ther Agricultural4 Fishery ? Forestry Products ;nventory
6'E6A78E*T+
122 Preaid +ent
12/ Preaid ;nsurance
125 Preaid ;nterest
1/- 7eosit on 9etters of Credit
1/1 Advances to Contractors
1/2 7eferred Charges
1/0 'ther Preaid (3enses
OTE' C,''E*T A++ET+
1/1 :uaranty 7eosits
1/5 'ther Current Assets
3*4E+T8E*T+
3*4E+T8E*T+ 3* +EC,'3T3E+
151
;nvestments in #reasury ,ills
152
;nvestments in !toc&s
153
;nvestments in ,onds
152
'ther ;nvestments and 5ar&etable !ecurities
+3*93*: ;,*D
15/ !in&ing Fund
6'O6E'T7< 6)A*T A*D E=,368E*T
)A*D A*D )A*D 386'O4E8E*T+
2-1 9and
2-2 9and ;mrovements
302 Accumulated Depreciation - Land Improvements
2-3 +unways"#a3iways
303 Accumulated Depreciation - Runways/a!iways
2-. +ailways
30" Accumulated Depreciation - Railways
2-0 (lectrification4 Power and (nergy !tructures
30# Accumulated Depreciation - $lectrification% &ower and $ner'y
(tructures
$,3)D3*:+
211 'ffice ,uildings
311 Accumulated Depreciation - )ffice *uildin's
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212 !chool ,uildings
312 Accumulated Depreciation - (c+ool *uildin's
213 /ositals and /ealth Centers
313 Accumulated Depreciation - ,ospitals and ,ealt+ -enters
21. 5ar&ets and !laughterhouses
31" Accumulated Depreciation - .ar/ets and (lau'+ter+ouses
210
'ther !tructures
31# Accumulated Depreciation - )t+er (tructures
)EA+EO)D 386'O4E8E*T+
21/ 9easehold ;mrovements4 9and
310 Accum1 Depreciation - Lease+old Improvements% Land
215 9easehold ;mrovements4 ,uildings
312 Accum1 Depreciation - Lease+old Improvements% *uildin's
22- 'ther 9easehold ;mrovements
320 Accum1 Depreciation - )t+er Lease+old Improvements
O;;3CE E=,368E*T< ;,'*3T,'E A*D ;3>T,'E+
221 'ffice (2uiment
321 Accumulated Depreciation - )ffice $3uipment
222 Furniture and Fi3tures
322 Accumulated Depreciation - 4urniture and 4i!tures
223 ;# (2uiment and !oftware
323 Accumulated Depreciation - I $3uipment
22. 9ibrary ,oo&s
32" Accumulated Depreciation - Library *oo/s
8AC3*E'3E+ A*D E=,368E*T
221 5achineries
325 Accumulated Depreciation - .ac+ineries
222 Agricultural4 Fishery and Forestry (2uiment
326 Accumulated Depreciation - A'ricultural% 4is+ery and 4orestry
$3uipment
22/ Airort (2uiment
320 Accumulated Depreciation - Airport $3uipment
225 Communication (2uiment
322 Accumulated Depreciation - -ommunication $3uipt1
23- Construction and /eavy (2uiment
330 Accumulated Depreciation 7 -onst1 and ,eavy $3uipt1
231 Firefighting (2uiment and Accessories
331 Accumulated Depreciation - 4irefi'+tin' $3uipment and
Accessories
232 /osital (2uiment
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332 Accumulated Depreciation - ,ospital $3uipment
233 5edical4 7ental and 9aboratory (2uiment
333 Accumulated Depreciation - .edical% Dental and Laboratory
$3uipment
23. 5ilitary and Police (2uiment
33" Accumulated Depreciation - .ilitary and &olice $3uipt1
230 !orts (2uiment
33# Accumulated Depreciation - (ports $3uipment
231 #echnical and !cientific (2uiment
335 Accumulated Depreciation - ec+nical and (cientific $3uipment
2.- 'ther 5achineries and (2uiment
3"0 Accumulated Depreciation - )t+er .ac+1 and $3uipt1
T'A*+6O'TAT3O* E=,368E*T
2.1 5otor 6ehicles
3"1 Accumulated Depreciation - .otor 8e+icles
2.2 #rains
3"2 Accumulated Depreciation - rains
2.3 Aircraft and Aircraft :round (2uiment
3"3 Accumulated Depreciation - Aircraft and Aircraft 9round
$3uipment
2.. <atercrafts
3"" Accumulated Depreciation - :atercrafts
2./ 'ther #ransortation (2uiment
3"0 Accumulated Depreciation - )t+er ransp1 $3uipment
OTE' 6'O6E'T7< 6)A*T A*D E=,368E*T
20- 'ther Proerty4 Plant and (2uiment
3#0 Accumulated Depreciation - )t+er &roperty% &lant and $3uipment
6,$)3C 3*;'A+T',CT,'E+
201 +oads4 /ighways and ,ridges
202 Par&s4 Pla>as and 5onuments
203 Ports4 9ighthouses and /arbors
20. Artesian <ells4 +eservoirs4 Puming !tations and Conduits
200 ;rrigation4 Canals and 9aterals
201 Flood Controls
202 <aterways4 A2ueducts4 !eawalls4 +iver <alls and 'thers
21- 'ther Public ;nfrastructures
'E;O'E+TAT3O* 6'O?ECT+
211 +eforestation $ %land
212 +eforestation $ 5arshland"!wamland
CO*+T',CT3O* 3* 6'O:'E++
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Agency Assets
21. Construction in Progress $ Agency Assets
$ublic In%rastructures&Re%orestation $ro'ects
211 Construction in Progress $ +oads4 /ighways ? ,ridges
212 Construction in Progress $ Par&s4 Pla>as ? 5onuments
21/ Construction in Progress $ Ports4 9ighthouses ? /arbors
215 Construction in Progress $ Artesian <ells4 +eservoirs4 Puming
!tations and Conduits
22- Construction in Progress $ ;rrigation4 Canals and 9aterals
221 Construction in Progress $ Flood Controls
222 Construction in Progress $ <aterways4 A2ueducts4 !eawalls4 +iver
<alls and 'thers
223 Construction in Progress $ 'ther Public ;nfrastructures
22. Construction in Progress $ +eforestation $ %land
220 Construction in Progress $ +eforestation $ 5arshland" !wamland
OTE' A++ET+
2/1 <or&"'ther Animals
2/2 ,reeding !toc&s
2/3 Arts4 Archeological !ecimen and 'ther (3hibits
2/. ;tems in #ransit
25- 'ther Assets
)3A$3)3T3E+
C,''E*T )3A$3)3T3E+
$ayable Accounts
.-1 Accounts Payable
.-2 8otes Payable
.-3 7ue to 'fficers and (mloyees
.-5 ;nterest Payable
Inter - Agency $ayables
.11 7ue to 8ational #reasury
.12 7ue to ,;+
.13 7ue to :!;!
.1. 7ue to PA:$;,;:
.10 7ue to P/;9/(A9#/
.11 7ue to 'ther 8:As
.12 7ue to 'ther :'CCs
.1/ 7ue to 9:%s
Intra - Agency $ayables
.21 7ue to Central 'ffice
.22 7ue to +egional 'ffices"!taff ,ureaus
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.23 7ue to 'erating %nits
.2. 7ue to 'ther Funds
Other )iability Accounts
.21 :uaranty 7eosits Payable
.22 Performance",idders",ail ,onds Payable
.2/ Currency !wa Payable
.25 #a3 +efunds Payable
.35 'ther Payables
)O*: @ TE'8 )3A$3)3T3E+
ortgage&Bonds&Loans $ayable
..1 5ortgage Payable
..2 ,onds Payable $ 7omestic
..3 ,onds Payable $ Foreign
... 9oans Payable $ 7omestic
..0 9oans Payable $ Foreign
.0- 'ther 9ong $ #erm 9iabilities
DE;E''ED C'ED3T+
.01 7eferred +eal Proerty #a3 ;ncome
.02 7eferred !ecial (ducation #a3 ;ncome
.00 'ther 7eferred Credits
E=,3T7
:O4E'*8E*T E=,3T7
0-1 :overnment (2uity
3*TE'8ED3ATE ACCO,*T+
011 Cost of :oods !old
012 ;ncome and (3ense !ummary
013 +etained 'erating !urlus (@ear 1)
01. +etained 'erating !urlus (@ear .)
010 +etained 'erating !urlus (@ear 1)
3*CO8E
TA+ REVENUE
National Taxes
001 ,usiness #a3
002 Caital :ains #a3
003 7ocumentary !tam #a3
00. 7onors #a3
000 (state #a3
001 (3cise #a3 on Articles
PCoA #2004-002
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002 Final #a3
00/ 6ranc'i-e 8ax
005 :mmi0ration 8ax
01- :mport Dutie-
011 :ncome 8ax - :n!i(i!ual-
012 :ncome 8ax - ,artner-'ip-
013 :ncome 8ax - Corporation-
01. ,ro/e--ional 8ax
010 Stoc@ 8ran-/er 8ax
011 8ax on 6ore-t ,ro!uct-
012 Aalue A!!e! 8ax
01/ Aalue A!!e! 8ax - <xpan!e!
02/ Ot'er National 8axe-
025 6ine- an! ,enaltie- - National 8axe-
Local Taxes
0/1 Amu-ement 8ax
0/2 1u-ine-- 8ax
0/3 Communit+ 8ax
0/. 6ranc'i-e 8ax
0/0 Occupation 8ax
0/1 ,rintin0 an! ,ublication 8ax
0/2 ,ropert+ 8ran-/er 8ax
0// ;eal ,ropert+ 8ax
0/5 ;eal ,ropert+ 8ax on :!le 3an!-
05- Special A--e--ment 8ax
051 Special <!ucation 8ax
052 8ax on Deli(er+ 8ruc@- an! Aan-
053 8ax on San!, 2ra(el an! Ot'er )uarr+ ,ro!uct-
05/ Ot'er 3ocal 8axe-
055 6ine- an! ,enaltie- - 3ocal 8axe-
GENERAL INCOME ACCOUNTS
Permits and Licenses
1-1 6ee- on Bei0't- an! 7ea-ure-
1-2 6i-'er+ ;ental 6ee-
1-3 6ranc'i-in0 an! 3icen-in0 6ee-
1-. 7otor Ae'icle- 4-er- C'ar0e
1-0 ,ermit 6ee-
1-1 ;e0i-tration 6ee-
1-/ Ot'er ,ermit- an! 3icen-e-
1-5 6ine- an! ,enaltie- - ,ermit- an! 3icen-e-
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Service Income
111 A//iliation 6ee-
112 At'letic an! Cultural 6ee-
113 Clearance an! Certi/ication 6ee-
11. Compre'en-i(e <xamination 6ee-
110 Diploma an! 2ra!uation 6ee-
111 2arba0e 6ee-
112 :n-pection 6ee-
11/ 3ibrar+ 6ee-
115 7e!ical, Dental an! 3aborator+ 6ee-
12- ,a--port an! Ai-a 6ee-
121 ,roce--in0 6ee-
122 Seminar 6ee-
123 8oll an! 8erminal 6ee-
12. 8ran-cript o/ ;ecor!- 6ee-
12/ Ot'er Ser(ice :ncome
125 6ine- an! ,enaltie- - Ser(ice :ncome
Business Income
131 .o-pital 6ee-
132 :ncome /rom Canteen Operation-
133 :ncome /rom Cemeter+ Operation-
13. :ncome /rom Communication 6acilitie-
130 :ncome /rom Dormitor+ Operation-
131 :ncome /rom 7ar@et-
132 :ncome /rom Slau0'ter'ou-e-
13/ :ncome /rom 8ran-portation S+-tem-
135 :ncome /rom Bater&or@- S+-tem-
1.- 3an!in0 an! ,ar@in0 6ee-
1.1 ,rintin0 an! ,ublication :ncome
1.2 ;ent :ncome
1.3 Sale- ;e(enue
1.. 8uition 6ee-
1./ Ot'er 1u-ine-- :ncome
1.5 6ine- an! ,enaltie- - 1u-ine-- :ncome
Subsidy Income
101 Sub-i!+ :ncome /rom National 2o(ernment
102 Sub-i!+ /rom ot'er National 2o(ernment A0encie-
103 Sub-i!+ /rom Central O//ice
10. Sub-i!+ /rom ;e0ional O//ice9Sta// 1ureau
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100 Sub-i!+ /rom Operatin0 4nit
101 Sub-i!+ /rom Ot'er 324-
102 Sub-i!+ /rom Ot'er 6un!-
Other Income
111 Di(i!en! :ncome
112 :ncome /rom 2rant- an! Donation-
113 :n-urance :ncome
11. :ntere-t :ncome
110 :nternal ;e(enue Allotment
111 Sale o/ Con/i-cate!9Aban!one!9Sei*e! 2oo!- C ,ropertie-
112 S'are /rom <conomic Done-
11/ S'are /rom <xpan!e! Aalue A!!e! 8ax (<AA8%
115 S'are /rom National Bealt'
12- S'are /rom ,A2CO;9,CSO
121 S'are /rom 8obacco <xci-e 8ax
12/ 7i-cellaneou- :ncome
125 Ot'er 6ine- an! ,enaltie-
GAIN,LOSS ACCOUNTS
1/1 2ain93o-- on 6orei0n <xc'an0e (6O;<E%
1/2 2ain93o-- on Sale o/ Di-po-e! A--et-
1/3 2ain93o-- on Sale o/ Securitie-
1/. ,rior Fear-G A!Hu-tment-
PERSONAL SERVICES
Salaries and Wages
2-1 Salarie- an! Ba0e- - ;e0ular
2-2 Salarie- an! Ba0e- - 7ilitar+94ni/orme!
2-3 Salarie- an! Ba0e- - ,art-time
2-. Salarie- an! Ba0e- - Sub-titute
2-0 Salarie- an! Ba0e- - Ca-ual
2-1 Salarie- an! Ba0e- - Contractual
2-2 Salarie- an! Ba0e- - <mer0enc+
Other Compensation
211 ,er-onnel <conomic ;elie/ Allo&ance ( ,<;A%
212 A!!itional Compen-ation ( ADCO7%
213 ;epre-entation Allo&ance (;A%
21. 8ran-portation Allo&ance (8A%
210 Clot'in094ni/orm Allo&ance
211 Sub-i-tence, 3aun!r+ an! )uarter Allo&ance
212 ,ro!ucti(it+ :ncenti(e Allo&ance
21/ O(er-ea- Allo&ance
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215 Ot'er 1onu-e- an! Allo&ance-
22- .onoraria
221 .a*ar! ,a+
222 3on0e(it+ ,a+
223 O(ertime an! Ni0't ,a+
22. Ca-' 2i/t
220 Fear <n! 1onu-
Personnel Beneits Contributions
231 3i/e an! ;etirement :n-urance Contribution-
232 ,A2-:1:2 Contribution-
233 ,.:3.<A38. Contribution-
23. <CC Contribution-
Other Personnel Beneits
23/ ,en-ion 1ene/it- - Ci(ilian
235 ,en-ion 1ene/it- - 7ilitar+94ni/orme!
2.- ;etirement 1ene/it- - Ci(ilian
2.1 ;etirement 1ene/it- - 7ilitar+94ni/orme!
2.2 8erminal 3ea(e 1ene/it-
2.3 .ealt' Bor@er- 1ene/it-
2.5 Ot'er ,er-onnel 1ene/it-
MAINTENANCE AND OTHER OPERATING E+PENSES
Traveling !xpenses
201 8ra(elin0 <xpen-e- - 3ocal
202 8ra(elin0 <xpen-e- - 6orei0n
Training and Scholarship !xpenses
203 8rainin0 <xpen-e-
20. Sc'olar-'ip <xpen-e-
Supplies and "aterials !xpenses
200 O//ice Supplie- <xpen-e-
201 Accountable 6orm- <xpen-e-
202 Animal9Doolo0ical Supplie- <xpen-e-
20/ 6oo! Supplie- <xpen-e-
205 Dru0- an! 7e!icine- <xpen-e-
21- 7e!ical, Dental an! 3aborator+ Supplie- <xpen-e-
211 2a-oline, Oil an! 3ubricant- <xpen-e-
212 A0ricultural Supplie- <xpen-e-
213 8extboo@- an! :n-tructional 7aterial- <xpen-e-
21. 7ilitar+ an! ,olice Supplie- <xpen-e-
210 Ot'er Supplie- <xpen-e-
#tility !xpenses
211 Bater <xpen-e-
212 <lectricit+ <xpen-e-
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21/ Coo@in0 2a- <xpen-e-
Communication !xpenses
221 ,o-ta0e an! Deli(erie-
222 8elep'one <xpen-e- - 3an!line
223 8elep'one <xpen-e- - 7obile
22. :nternet <xpen-e-
220 Cable, Satellite, 8ele0rap', an! ;a!io <xpen-e-
22/ 7ember-'ip Due- an! Contribution- to Or0ani*ation-
225 A&ar!- an! :n!emnitie-
2/- A!(erti-in0 <xpen-e-
2/1 ,rintin0 an! 1in!in0 <xpen-e-
2/2 ;ent <xpen-e-
2/3 ;epre-entation <xpen-e-
2/. 8ran-portation an! Deli(er+ <xpen-e-
2/0 Stora0e <xpen-e-
2/1 Sub-cription- <xpen-e-
2/2 Sur(e+ <xpen-e-
2// ;e&ar!- an! Ot'er Claim-
Proessional Services
251 3e0al Ser(ice-
252 Au!itin0 Ser(ice-
253 Con-ultanc+ Ser(ice-
25. <n(ironment9Sanitar+ Ser(ice-
250 2eneral Ser(ice-
251 "anitorial Ser(ice-
252 Securit+ Ser(ice-
255 Ot'er ,ro/e--ional Ser(ice-
$epairs and "aintenance
La#% I-./o0e-e#t$
/-2 ;epair- an! 7aintenance - 3an! :mpro(ement-
/-3 ;epair- an! 7aintenance - ;un&a+-98axi&a+-
/-. ;epair- an! 7aintenance - ;ail&a+-
/-0 ;epair- an! 7aintenance - <lectri/ication, ,o&er an! <ner0+
Structure-
Buildings
/11 ;epair- an! 7aintenance - O//ice 1uil!in0-
/12 ;epair- an! 7aintenance - Sc'ool 1uil!in0-
/13 ;epair- an! 7aintenance - .o-pital- an! .ealt' Center-
/1. ;epair- an! 7aintenance - 7ar@et- an! Slau0'ter'ou-e-
/10 ;epair- an! 7aintenance - Ot'er Structure-
3ea-e'ol! :mpro(ement-
PCoA #2004-002
Page 1. of 19
/1/ ;epair- an! 7aintenance - 3ea-e'ol! :mpro(ement-, 3an!
/15 ;epair- an! 7aintenance - 3ea-e'ol! :mpro(ement-, 1uil!in0-
/2- ;epair- an! 7aintenance - Ot'er 3ea-e'ol! :mpro(ement-
O//ice <=uipment, 6urniture an! 6ixture-
/21 ;epair- an! 7aintenance - O//ice <=uipment
/22 ;epair- an! 7aintenance - 6urniture an! 6ixture-
/23 ;epair- an! 7aintenance - :8 <=uipment an! So/t&are
"achineries and !%uipment
/21 ;epair- an! 7aintenance - 7ac'inerie-
/22 ;epair- an! 7aintenance - A0ricultural, 6i-'er+ an! 6ore-tr+
<=uipment
/2/ ;epair- an! 7aintenance - Airport <=uipment
/25 ;epair- an! 7aintenance - Communication <=uipment
/3- ;epair- an! 7aintenance - Con-truction an! .ea(+ <=uipment
/31 ;epair- an! 7aintenance - 6ire/i0'tin0 <=uipment an!
Acce--orie-
/32 ;epair- an! 7aintenance - .o-pital <=uipment
/33 ;epair- an! 7aintenance - 7e!ical, Dental an! 3aborator+
<=uipment
/3. ;epair- an! 7aintenance - 7ilitar+ an! ,olice <=uipment
/30 ;epair- an! 7aintenance - Sport- <=uipment
/31 ;epair- an! 7aintenance - 8ec'nical an! Scienti/ic <=uipment
/.- ;epair- an! 7aintenance - Ot'er 7ac'inerie- an! <=uipment
T/a#$.o/tat)o# E1").-e#t
/.1 ;epair- an! 7aintenance - 7otor Ae'icle-
/.2 ;epair- an! 7aintenance - 8rain-
/.3 ;epair- an! 7aintenance - Aircra/t an! Aircra/t 2roun!
<=uipment
/.. ;epair- an! 7aintenance - Batercra/t-
/./ ;epair- an! 7aintenance - Ot'er 8ran-portation <=uipment
Ot2e/ P/o.e/t34 P*a#t a#% E1").-e#t
/0- ;epair- an! 7aintenance - Ot'er ,ropert+, ,lant an! <=uipment
Public Inrastructures
PCoA #2004-002
Page 1/ of 19
/01 ;epair- an! 7aintenance - ;oa!-, .i0'&a+- an! 1ri!0e-
/02 ;epair- an! 7aintenance - ,ar@-, ,la*a- an! 7onument-
/03 ;epair- an! 7aintenance - ,ort-, 3i0't'ou-e- an! .arbor-
/0. ;epair- an! 7aintenance - Arte-ian Bell-, ;e-er(oir-,
,umpin0 Station- an! Con!uit-
/00 ;epair- an! 7aintenance - :rri0ation, Canal- an! 3ateral-
/01 ;epair- an! 7aintenance - 6loo! Control-
/02 ;epair- an! 7aintenance - Bater&a+-, A=ue!uct-, Sea&all-,
;i(er&all- an! Ot'er-
/1- ;epair- an! 7aintenance - Ot'er ,ublic :n/ra-tructure-
/11 ;epair- an! 7aintenance - ;e/ore-tation - 4plan!
/12 ;epair- an! 7aintenance - ;e/ore-tation - 7ar-'lan!9
S&amplan!
Subsidies and &onations
/21 Sub-i!+ to National 2o(ernment A0encie-
/22 Sub-i!+ to ;e0ional O//ice-9Sta// 1ureau-
/23 Sub-i!+ to Operatin0 4nit-
/2. Sub-i!+ to 3ocal 2o(ernment 4nit-
/20 Sub-i!+ to 2o(ernment O&ne! an! Controlle! Corporation-
/21 Sub-i!+ to N2O-9,O-
/22 Sub-i!+ to Ot'er 6un!-
/2/ Donation-
Con/i!ential, :ntelli0ence, <xtraor!inar+ an! 7i-cellaneou-
<xpen-e-
//1 Con/i!ential <xpen-e-
//2 :ntelli0ence <xpen-e-
//3 <xtraor!inar+ <xpen-e-
//. 7i-cellaneou- <xpen-e-
8axe-, :n-urance ,remium- an! Ot'er 6ee-
/51 8axe-, Dutie- an! 3icen-e-
/52 6i!elit+ 1on! ,remium-
No#5Ca$2 E6.e#$e$
Bad &ebts
5-1 1a! Debt- <xpen-e
De./e!)at)o#
Land Improvements
5-2 Depreciation - 3an! :mpro(ement-
5-3 Depreciation - ;un&a+-98axi&a+-
5-. Depreciation - ;ail&a+-
5-0 Depreciation - <lectri/ication, ,o&er an! <ner0+ Structure-
Buildings
511 Depreciation - O//ice 1uil!in0-
512 Depreciation - Sc'ool 1uil!in0-
513 Depreciation - .o-pital- an! .ealt' Center-
51. Depreciation - 7ar@et- an! Slau0'ter'ou-e-
510 Depreciation - Ot'er Structure-
Leasehold Improvements
51/ Depreciation - 3ea-e'ol! :mpro(ement-, 3an!
515 Depreciation - 3ea-e'ol! :mpro(ement-, 1uil!in0-
52- Depreciation - Ot'er 3ea-e'ol! :mpro(ement-
521 O//ice <=uipment, 6urniture an! 6ixture-
522 Depreciation - O//ice <=uipment
523 Depreciation - 6urniture an! 6ixture-
52. Depreciation - :8 <=uipment
"achineries and !%uipment
521 Depreciation -7ac'inerie-
522 Depreciation - A0ricultural, 6i-'er+ an! 6ore-tr+ <=uipment
52/ Depreciation - Airport <=uipment
525 Depreciation - Communication <=uipment
53- Depreciation - Con-truction an! .ea(+ <=uipment
531 Depreciation - 6ire/i0'tin0 <=uipment an! Acce--orie-
532 Depreciation - .o-pital <=uipment
533 Depreciation - 7e!ical, Dental an! 3aborator+ <=uipment
53. Depreciation - 7ilitar+ an! ,olice <=uipment
530 Depreciation - Sport- <=uipment
531 Depreciation - 8ec'nical an! Scienti/ic <=uipment
5.- Depreciation - Ot'er 7ac'inerie- an! <=uipment
Transportation !%uipment
5.1 Depreciation - 7otor Ae'icle-
5.2 Depreciation - 8rain-
5.3 Depreciation - Aircra/t an! Aircra/t 2roun! <=uipment
5.. Depreciation - Batercra/t-
5./ Depreciation - Ot'er 8ran-portation <=uipment
Other Property' Plant and !%uipment
50- Depreciation - Ot'er ,ropert+, ,lant an! <=uipment
501 Depletion
Ob-ole-cence - :8 So/t&are
&iscounts
50. Di-count on ;eal ,ropert+ 8axe-
500 Di-count on Special <!ucation 8ax
Tax !xemptions and $eunds
502 3o-- /rom 8ax <xemption-
50/ 8ax ;e/un!-
$emittance to National Treasury rom (ssets &isposal
505 ;emittance to National 8rea-ur+ /rom A--et- Di-po-al
Other "aintenance and Operating !xpenses
511 3o-- o/ A--et-
512 3o-- on 2uarant+
515 Ot'er 7aintenance an! Operatin0 <xpen-e-
FINANCIAL E+PENSES
521 1an@ C'ar0e-
522 Commitment 6ee-
523 Debt Ser(ice Sub-i!+ to 2OCC-
52. Documentar+ Stamp- <xpen-e-
520 :ntere-t <xpen-e-
525 Ot'er 6inancial C'ar0e-
A"5;!C$0.01.00-