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
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
Deleted
515
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

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
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
5 02 99 030 00
Transportation and Delivery Expenses
784
5 02 99 040 00
Storage Expenses
785
786
787
Storage 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
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
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
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
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
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
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
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
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
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
Commerce
the Philippine Islands (BPI)
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

Development Bank of the Philippines (DBP)
Cash in Bank - Local Currency , Current Account, EastWest Banking Corporation
Equitable PCI Bank
Cash in Bank - Local Currency , Current Account, First
Consolidated Bank (FCB)
Cash in Bank - Local Currency , Current Account, Fuji
Mizuho Bank
Hongkong and Shanghai Banking Corporation
International Commercial Bank of China
International Exchange Bank
Cash in Bank - Local Currency , Current Account, Land
Bank of the Philippines (LBP)
Maybank Philippines
Metropolitan and Trust Company
Philippine Bank of Communication
Philippine Business Bank
Philippine National Bank
Philippine Postal Savings Bank (PPSB)
Philippine Trust Company
Philippines Veterans Bank
Cash in Bank - Local Currency , Current Account, Rizal
Commercial Banking Corporation
Robinsons Bank
Cash in Bank - Local Currency , Current Account, Security
Bank
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, 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, 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, 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, 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
Accumulated Impairment Losses - Trees, Plants and
Crops Held for Consumption/Sale/Distribution
Agricultural Produce Held for
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,
Land Improvements, Reforestation Projects
Accumulated Impairment Losses - Land Improvements,
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
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,
Accumulated Impairment Losses - Leased Assets,
Leased Assets, Machinery and Equipment
Machinery and Equipment
Leased Assets, Transportation Equipment
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased
Assets
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
Accumulated Depreciation - Communication Equipment

Accumulated Impairment Losses - Communication
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
Rescue Equipment
Earthquake Rescue Equipment
Rescue Equipment
Volcanic Eruption Rescue Equipment
Rescue Equipment
Landslide Rescue Equipment
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
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
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
Accumulated Depreciation - Other Transportation
Equipment
Accumulated Impairment Losses - Other Transportation
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
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
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
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
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
Income and Expense Summary
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

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
Laundry Allowance - Magna Carta Benefits for Public
Laundry Allowance - Magna Carta Benefits for Public
Quarter Allowance
Quarters Allowance - Civilian
Quarters Allowance - Military/Uniformed Personnel
Quarters Allowance - Magna Carta Benefits for Science
Quarters Allowance - Magna Carta Benefits for Public
Quarters Allowance - Magna Carta Benefits for Public
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
Hazard Pay
Hazard Pay
Hazard Duty Pay - Civilian
Hazard Duty Pay - Military/Uniformed Personnel
Hazard Duty Pay - Magna Carta Benefits for Science and
Hazard Duty Pay - Magna Carta Benefits for Public Health
Hazard Duty Pay - Magna Carta Benefits for Public Social
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
Longevity Pay - Magna Carta Benefits for Public Health
Longevity Pay - Magna Carta Benefits for Public Social

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
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
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
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
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

Airport Systems

Repairs and Maintenance - Buildings and
Other Structures
Buildings
School Buildings
Markets
Slaughterhouses
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
Improvements
Improvements - Land
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

Airport Equipment
Medical Equipment
Printing Equipment
Sports Equipment
Other Machinery and Equipment
Repairs and Maintenance - Transportation
Equipment
Motor Vehicles
Trains
Aircrafts and Aircrafts Ground Equipment
Watercrafts
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
Seaport Systems
Sewer Systems

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
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
Depreciation - Infrastructure Assets
Road Networks

Sewer Systems
Seaport Systems
Depreciation - Buildings and Other Structures
Buildings
School Buildings
Markets
Slaughterhouses
Other Structures
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
Depreciation - Books
Depreciation - Machinery and Equipment
Machinery
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

Medical Equipment
Printing Equipment
Sports Equipment
Other Machinery and Equipment
Depreciation - Transportation Equipment
Motor Vehicles
Trains
Aircrafts and Aircrafts Ground Equipment

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

Revised Chart of Accounts - 2014

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Revised Chart of Accounts - 2014

Hochgeladen von

Copyright:

Verfügbare Formate

2004 Chart of Accounts

Revised (2014) Chart of Accounts

Cash - Collecting Officers

Cash - National Treasury, Modified Disbursement System

Cash in Banks - Local Currency

Cash in Bank - Local Currency , Current Account

Cash in Bank - Local Currency, Savings Account

Cash in Bank - Local Currency, Time Deposits

Cash in Banks - Foreign Currency

Cash in Bank - Foreign Currency, Current Account

Cash in Bank - Foreign Currency, Savings Account

Cash in Bank - Foreign Currency, Time Deposits

Due from Officers and Employees

Loans Receivable - GOCCs

Loans Receivable - LGUs

Loans Receivable - Others

Currency Swap Receivable

Due from National Treasury

Due from NGAs

Due from GOCCs

Due from LGUs

Due from NGOs/POs

Intra - Agency Receivables

Due from Central Office

Due from Regional Offices/Staff Bureaus

Due from Operating Units

Advances to Officers and Employees

Raw Materials Inventory

Office Supplies Inventory

Accountable Forms Inventory

Animal/Zoological Supplies Inventory

Food Supplies Inventory

Medical, Dental and Laboratory Supplies Inventory

Gasoline, Oil and Lubricants Inventory

Agricultural Supplies Inventory

Textbooks and Instructional Materials Inventory

Military and Police Supplies Inventory

Other Supplies Inventory

Confiscated/Abandoned/Seized Goods Inventory

Spare Parts Inventory

Agricultural, Fishery and Forestry Products

Crops and Fruits Inventory

Other Agricultural, Fishery and Forestry Products Inventory

Other Current Assets

Investments in Treasury Bills

Other Investments and Marketable Securities

Land and Land Improvements

Electrification, Power and Energy Structures

Accumulated Depreciation - Electrification, Power and Energy

312 Accumulated Depreciation - School Buildings

Hospitals and Health Centers

Markets and Slaughterhouses

318 Accumulated Depreciation - Leasehold Improvements, Land

Leaseshold Improvements, Buildings

Accumulated Depreciation - Leasehold Improvements,

Other Leasehold Improvements

Office Equipment, Furniture and Fixtures

Furniture and Fixtures

IT Equipment and Software

Machineries and Equipment

Agricultural, Fishery and Forestry Equipment

Accumulated Depreciation - Agricultural, Fishery and Forestry

329 Accumulated Depreciation - Communication Equipment