INSTRUCTIONS

THIS CHART OF ACCOUNTS IS PROVIDED IN A "FLAT" FORMAT TO ALLOW FOR IMPORTING

PLEASE REFERENCE PDF VERSIONS FOR GROUPINGS
10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

10000 CASH Bank
11000 ACCOUNTS RECEIVABLE Accounts Receivable
12000 PREPAIDS Other Current Asset
13000 INVENTORY Other Current Asset
13100 Case Goods Other Current Asset
13200 Inventory Supplies Other Current Asset
13500 Bulk Wine Other Current Asset
13512 2012 Bulk Other Current Asset
13513 2013 Bulk Other Current Asset
13514 2014 Bulk Other Current Asset
13515 2015 Crop In Progress Other Current Asset
15000 FIXED ASSETS Fixed Asset
15001 Cost Basis Fixed Asset
15100 Vineyard Assets Fixed Asset
15200 Crush Assets Fixed Asset
15300 Production Assets Fixed Asset
15400 Barrels Fixed Asset
15500 Tasting Room Fixed Asset
15800 Land Fixed Asset
15900 G&A Assets Fixed Asset
16000 ACCUMULATED DEPRECIATION Fixed Asset
18000 DEPOSITS Other Asset
20100 Vineyard Accounts Payable Accounts Payable
20200 Trade Accounts Payable Accounts Payable
20800 Bill Backs Payable Accounts Payable
24000 Payroll Liabilities Other Current Liability
30000 Opening Balance Equity Equity
30300 Member 1 Draws Equity
30400 Member 1 Equity Equity
30500 Member 2 Draws Equity
30600 Member 2 Equity Equity
32000 Retained Earnings Equity
410000 TRADE SALES Income
411000 Brand A Trade Sales Income
411010 2010 Vintage Income
411011 2011 Vintage Income
411012 2012 Vintage Income
411013 2013 Vintage Income
411800 Discounts & SPAs Income
412000 Brand B Trade Sales Income
412010 2010 Vintage Income
412012 2012 Vintage Income
412800 Discounts & SPAs Income
420000 RETAIL SALES Income
421000 Wine Sales Income
421100 Online Sales Income
422000 Food Sales Income
423000 Merchandise Income
425000 Promotional Event Income
427000 Shipping/Handling Income
450000 EVENT Income

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

451000 Venue Fee Income
452000 Event Food/Beverages Income
480100 BULK WINE SALES Income
490000 Bad Debt Expense Income
510000 TRADE COGS Cost of Goods Sold
511000 Brand A Trade COGS Cost of Goods Sold
511010 2010 Case Goods Cost of Goods Sold
511011 2011 Case Goods Cost of Goods Sold
511012 2012 Case Goods Cost of Goods Sold
511013 2013 Case Goods Cost of Goods Sold
512000 Brand B Trade COGS Cost of Goods Sold
512010 2010 Cased Goods Cost of Goods Sold
512012 2012 Cased Goods Cost of Goods Sold
520000 RETAIL COGS Cost of Goods Sold
521000 Wine Sold Cost of Goods Sold
522000 Food Cost of Goods Sold
523000 Merchandise Cost of Goods Sold
525100 Consignment Items Cost of Goods Sold
527000 Shipping/Handling Cost of Goods Sold
550000 EVENT COGS Cost of Goods Sold
550200 Wine COGS Cost of Goods Sold
550300 Resellables Cost of Goods Sold
581000 BULK WINE COGS Cost of Goods Sold
581010 2010 COGS Cost of Goods Sold
581011 2011 COGS Cost of Goods Sold
581012 2013 COGS Cost of Goods Sold
0 ALLOCATION ACCOUNTS Expense
10000 Payroll Expense
1100 Salary & Wages Expense
1110 Base Compensation Expense
1120 Incentive Compensation Expense
1130 Discretionary Bonus Expense
1200 Payroll Taxes Expense
1300 Workers Compensation Expense
1500 Benefits Expense
1510 Health Insurance Expense
1520 Dental Insurance Expense
1530 Vision Insurance Expense
1540 Life Insurance Expense
1999 Allocatation Account Expense
600000 FARMING COSTS Expense
601100 Labor Costs Expense
601300 Equipment Leases Expense
606000 Other Viticulture Expense
606119 Pruning & Tying Expense
606125 Pheno Data Expense
606126 Cluster Counts Expense
606138 Frost Protection Expense
606139 Erosion Control Operations Expense
606150 General Labor Expense
606151 Hoeing Labor Expense
606270 Equipment R&M Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

606450 Misc Viticulture Expense
606470 Fence R&M Expense
606475 Vineyard Clean-up Expense
606480 Road R& M Expense
606490 Dues/Subs/Compliance Expense
606999 Owners Request Expense
608600 Miscellaneous Other Expense
606100 Pest Control Expense
6061051 Rodent Control Labor Expense
6061052 Rodent Control Equipment Expense
6061053 Rodent Control Materials Expense
6061061 Fungicide Labor Expense
6061062 Fungicide Equipment Expense
6061063 Fungicide Materials Expense
6061073 Insect Control Materials Expense
6061081 Herbicide Labor Expense
6061082 Herbicide Equipment Expense
6061083 Herbicide Materials Expense
6061110 Bird Control (LEM) Expense
606104 Re-planting Expense
6061041 Re-planting Labor Expense
606109 Fertilizer Expense
6061091 Fertilizer Labor Expense
6061093 Fertilizer Materials Expense
606110 Irrigation Expense
6061101 Irrigation Labor Expense
6061103 Irrigation Materials Expense
6061104 Irrigation Maint &Repair Expense
6061107 Irrigation Energy Expense
606112 Tractoring/Cultivating Expense
6061121 Tractoring Labor Expense
6061122 Tractoring Equipment Expense
606115 Cover Crop Expense
6061151 Cover Crop Labor Expense
6061152 Cover Crop Equipment Expense
6061153 Cover Crop Materials Expense
606117 Tying/Training Expense
6061171 Training Labor Expense
6061174 Grow Lube (LEM) Expense
6061175 Lifting Wires Expense
6061176 Crop Training Expense
606118 Trellis R&M Expense
6061181 Trellis R & M Labor Expense
6061183 Trellis R & M Materials Expense
606122 Harvest Expense
6061221 Hand Harvest Operations Expense
6061222 Mechanical Harvest Operations Expense
6061223 Commodities Transportation Expense
6061225 Sugar Sampling Expense
6061226 Pre-Post Harvesting Expense
606420 Consulting Expense
606405 Lab/Testing (Tissue) Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

606410 Entomology Fees Expense
606421 Management Fees Expense
606422 Supervision Expense
606500 Capitalization Expense
606503 Trellis Installation Expense
607110 Crop Insurance Expense
607200 Fuels & Oils Expense
607210 Repairs & Maintenance Expense
607300 Property Tax Expense
607310 Vineyard Rent Expense
608610 Utilities Expense
609000 Depreciation Expense Expense
609100 Dues Expense
609998 Allocate to Developing Vines Expense
609999 Allocate to Grapes In Progress Expense
610000 CRUSH Expense
611000 Staffing Expense
611100 Wages & Salary Expense
611300 Workers Compensation Expense
612000 Facility Cost Expense
612050 Facility Maintenance Expense
613000 Crush Supplies & Equipment Expense
613150 Additives Expense
614000 Processing Costs Expense
614100 Trucking/Hauling Expense
615000 Meals & Entertainment Expense
619999 Allocate to Bulk Wine Expense
620000 CELLAR COSTS Expense
621000 Staffing Costs Expense
621100 Wages & Salary Expense
621120 Payroll Taxes Expense
621200 Medical/Dental/Vision Insurance Expense
621300 Workers Compensation Expense
621400 Contract Labor Expense
622000 Facility Cost Expense
622010 Facility Lease Expense
622011 Property Tax Expense
622020 Utilities Expense
622050 Facility Maintenance Expense
622600 Safety & Training Expense
623000 Winemaking Supplies & Equipment Expense
623100 Chemicals Expense
623150 Additives Expense
623200 Gases for Bulk Wine Expense
623300 Supplies Expense
623400 Concentrates Expense
623500 Equipment Leases Expense
623510 Equipment Repairs Expense
627000 Auto Expense
628000 Overhead Expense
628100 IT Service Expense
629000 Depreciation Expense Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

629999 Allocate to Bulk Wine Investory Expense
630000 LAB COSTS Expense
631000 Staffing Expense
631100 Wages & Salary Expense
631120 Payroll Tax Expense Expense
631200 Medical/Dental/Vision Insurance Expense
631300 Workers Compensation Expense
633000 Lab Supplies Expense
635100 Outside Analysis Expense
635110 Shipping Samples Expense
639999 Allocate to Bulk WIne Expense
650000 BOTTLING COSTS Expense
651000 Staffing Expense
651100 Wages & Salary Expense
651110 Contract Labor Expense
651111 Relabeling Labor Costs Expense
651112 Decant Labor Costs Expense
651120 Payroll Tax Expense Expense
651130 Medical/Dental/Vision Insurance Expense
651300 Workers Compensation Expense
652000 Packaging Expense
652010 Glass Expense
652011 Printed Cartons Expense
652020 Corks Expense
652030 Screwcaps Expense
652040 Capsules Expense
654000 Labels Expense
652050 Wax Expense
652100 Filtration & Treatment Expense
652200 Repair & Maint. Expense
655000 Bottling Gases Expense
658000 Excise Tax Expense
659100 Obsolete Dry Goods Expense
659998 Allocate to Dry Goods Inventory Expense
659999 Allocate to Wine Inventory Expense
680000 WAREHOUSING Expense
681000 Staffing Expense
681100 Wages & Salary Expense
681120 Medical/Dental/Vision Insurance Expense
681200 Payroll Tax Expense Expense
681300 Workers Compensation Expense
682000 Facility Cost Expense
682100 Property Lease Expense
682110 Property Tax Expense
682140 Facility Repair & Maintenance Expense
682200 Utilities Expense
683000 Materials & Equipment Expense
683100 Equipment Leases Expense
683110 Equipment Repairs & Maint Expense
683200 Supplies Expense
683210 Gases Expense
685000 IT Service Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

700000 BRAND BUILDING Expense
701000 Staffing Expense
701100 Wages & Salary Expense
701110 Payroll Tax Expense Expense
701120 Medical/Dental/Vision Insurance Expense
701300 Workers Compensation Expense
703000 Print Expense
703100 Internal Print Supplies Expense
703200 Printing/Collateral Expense
704000 Advertising Expense
704100 Ad Placement Expense
705000 Marketing Expense
705110 Web Hosting Expense
705180 Website Design Expense
705210 Social Media Expense
705500 Competitions Expense
705600 Media Collateral Expense
708200 Shipping Expense
706000 Public Relations Expense
706300 Donation Expense
707000 Promotional Relations Expense
707100 Offsite Pourings Expense
708100 Membership Dues Expense
708250 Auto Expenses - Fuel Expense
708300 IT Service Expense
708350 Utilities Expense
710000 TRADE SALES EXPENSES Expense
711000 Staffing Expense
711100 Wages & Salary Expense
711111 Commissions Expense
711120 Medical/Dental/Vision Insurance Expense
711200 Payroll Tax Expense Expense
711300 Workers Compensation Expense
711800 Sales/Consulting Expense
718100 Broker Fees Expense
715000 Fulfilment & Processing Expense
715100 Supplies Expense
715200 Parcel Postage & Shipping Expense
716000 Programming Expense
716100 Incentives Expense
716200 Displays Expense
716300 Marketing Allowances Expense
716410 Sample Bill-Backs Expense
716420 Samples Expense
716900 Bad Wine Expense
717000 Travel Expense Expense
717110 Airfare & Railway Expense
717120 Hotel & Lodging Expense
717130 Parking, Tolls & Transport Expense
717140 Fuel Expense
717300 Meals & Entertainment Expense
717800 Fees Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

719100 Licensing & Comliance Expense
719110 Wholesale/Out of State Consulti Expense
719120 Wholesale/Out of State Expense
720000 RETAIL SALES EXPENSES Expense
721000 Staffing Expense
721100 Wages & Salary Expense
721120 Medical/Dental/Vision Insurance Expense
721200 Payroll Tax Expense Expense
721300 Workers Compensation Expense
721910 Staff Education Expense
721920 Meals & Entertainment Expense
722000 Facility Costs Expense
722100 Property Lease Expense
722110 Property Tax Expense
722140 Facility Maintenance Expense
722200 Utilities Expense
723000 Materials Expense
723100 TR Supplies Expense
723400 Collateral Expense
725000 Fulfilment & Processing Expense
725110 Packaging Supplies Expense
725200 Shipping Expense
725300 Credit Card Merchant Fee Expense
725310 Point of Sale Expense
725320 Over / Short Cash Expense
726000 Traffic Drivers Expense
727000 Travel & Mileage Expense
728100 Dues & Subscriptions Expense
728200 IT Service Expense
729100 Compliance & Regulation Expense
729110 Compliance Services Expense
729120 Direct Ship License Expense
729900 Depreciation Expense Expense
750000 EVENT SALES EXPENSES Expense
751000 Staffing Expense
751100 Wages & Salary Expense
751110 Temporary Labor Expense
751120 Payroll Tax Expense Expense
751130 Medical/Dental/Vision Insurance Expense
751300 Workers Compensation Expense
752000 Facility Costs Expense
753100 Live Entertainment Expense
754100 Outside Services Expense
754110 IT Service Expense
756100 Supplies Expense
756200 Food (nonresale) Expense
756500 Rental Expense
758900 Catering Expense
800000 GENERAL & ADMINISTRATIVE Expense
801000 Staffing Cost Expense
801100 Wages & Salary Expense
801120 Medical/Dental/Vision Insurance Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

801200 Payroll Tax Expense Expense
801300 Worker's Compensation Expense
801910 Education/Seminars Expense
802000 Facility Costs Expense
802100 Property Lease Expense
802110 Property Tax Expense Expense
802140 Repair & Maintenance Expense
802141 Facility Maintenance Expense
802142 Landscaping Expense
802200 Utilities Expense
803000 Materials, Supplies & Equipment Expense
803100 Office Equipment Expense
803200 Office Supplies Expense
804000 Professional Fees Expense
804100 Accounting Expense
804120 Compliance Services Expense
804200 Legal Fees Expense
804210 Copyright Expense
804300 IT Service Expense
804400 Outside Services Expense
805000 Insurance Expense Expense
805100 General Liability Insurance Expense
805200 Bonds Expense
807500 Travel Expense
807510 Auto Expenses Expense
807520 Airfare Expense
807530 Lodging Expense
808100 Dues and Subscriptions Expense
808400 Parcel Postage & Shipping Expense
808600 Meals and Entertainment Expense
809100 Compliance & Regulation Expense
809110 Trademark Expense
809120 Alcohol Fees Expense
809130 Licenses and Permits Expense
809150 Taxes Expense
809520 Sales Tax Expense
809521 Use Tax Expense
809522 Sales Tax Expense Expense
809523 Out of State Sales Tax Expense
809524 Out of State Excise Tax Expense
809525 Property Tax Expense
809200 Fees & Penalties Expense
809210 Finance Charge Expense
809211 Bank Service Charges Expense
809220 Payroll Tax Penalties Expense
809221 Federal Penalties Expense
809222 CA State Penalties Expense
809900 Depreciation Expense Expense
809990 Miscellaneous Expense Expense
900000 Other Income Other Income
901000 Patronage Dividend Income Other Income
809511 Franchise Tax Other Expense

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10:58 AM Sample Winery with Vineyard
01/02/16 Account Listing
January 2, 2016

NUMBER NAME ACCOUNT TYPE

901100 Interest Expense Other Expense

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