CHART OF ACCOUNTS Account Code Account Title ASSETS Current Assets Cash 101 102 103 105 106

107 110 111 112 113 114 115 Cash in Treasury Cash National Treasury, Modified Disbursement System (MDS) Cash Bangko Sentral ng Pilipinas Petty Cash Fund Cash Collecting Officers Cash Disbursing Officers Cash in Bank Local Currency, Current Account Cash in Bank Local Currency, Savings Account Cash in Bank Local Currency, Time Deposits Cash in Bank Foreign Currency, Current Account Cash in Bank Foreign Currency, Savings Account Cash in Bank Foreign Currency, Time Deposits Receivables 121 122 123 124 * 125 * 126 127 ** 128 129 * 130 131 132 133 134 135 136 Accounts Receivable Notes Receivable Loans Receivable, Current Real Property Tax Receivable Special Education Tax Receivable Interest Receivable Currency Swap Receivable Due from Officers and Employees Due from Other Funds Due from NGAs Due from LGUs Due from GOCCs Due from NGOs/POs Due from National Treasury Due from Central Office Due from Regional Offices/Staff Bureaus

137 138 139 301

Due from Operating Units Receivables Disallowances/Charges Other Receivables Allowance for Doubtful Accounts Marketable Securities

140 141 * 142 * 143

Treasury Bills Stocks Bonds Other Marketable Securities Inventories

144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 160

Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Merchandise Inventory Accountable Forms Inventory Office Supplies Inventory Medical, Dental and Laboratory Supplies Inventory Food/Non-food/Supplies Inventory Gasoline, Oil and Lubricants Inventory Agricultural Supplies Inventory Livestock and Crops Inventory Spare Parts Inventory Construction Materials Inventory Other Agricultural Products Inventory Confiscated Goods Inventory Other Inventory Items Prepaid Expenses

161 162 164 165

Prepaid Rent Prepaid Insurance Prepaid Interest Other Prepaid Expenses Other Current Assets

166 167 168

Guaranty Deposits Deposits on Letters of Credit Advances to Contractors

170

Other Current Assets Long-Term Investments

216 316 217 317 218 318 219 319 220 320 221 321 222 322 223 323 224 324 225 325 226 326 227 327 228 229 230 231 232 233 234 235 236 237 238 241 242 243 244

171 172 173 174 175 176 177 178 179

Loans Receivable Long-Term, LGUs Loans Receivable Long-Term, GOCCs Loans Receivable Long-Term, Others Investments in Stocks Investments in Bonds Investments in GOCCs Sinking Fund Cash Sinking Fund Securities Other Long-Term Investments Property, Plant and Equipment

201 202 302 203 303 204 304 205 305 206 306 207 307 208 308 209 309 210 310 211 311 212 312 214 314 215 315

Land Land Improvements Accumulated Depreciation Land Improvements Leasehold Improvements Accumulated Depreciation Leasehold Improvements Buildings Accumulated Depreciation Buildings School Buildings Accumulated Depreciation School Buildings Markets and Slaughterhouses Accumulated Depreciation Markets and Slaughterhouses Hospitals and Health Centers Accumulated Depreciation Hospitals and Health Centers Other Structures Accumulated Depreciation Other Structures Industrial Machineries Accumulated Depreciation Industrial Machineries Other Machineries Accumulated Depreciation Other Machineries Firefighting Equipment and Accessories Accumulated Depreciation Firefighting Equipment and Accessories Construction and Heavy Equipment Accumulated Depreciation Construction and Heavy Equipment Technical and Scientific Equipment Accumulated Depreciation Technical and Scientific Equipment I T Equipment and Software Accumulated Depreciation IT Equipment

Telegraph, Telephone, Cable, TV and Radio Equipment Accumulated Depreciation - Telegraph, Telephone, Cable, TV and Radio Equipment Artesian Wells, Reservoirs, Pumping Stations and Conduits. Accumulated Depreciation Artesian Wells, Reservoirs, Pumping Stations and Conduits Motor Vehicles Accumulated Depreciation Motor Vehicles Watercrafts Accumulated Depreciation Watercrafts Trains Accumulated Depreciation Trains Aircrafts/Aircraft Ground Equipment Accumulated Depreciation Aircrafts/Aircraft Ground Equipment Office Equipment Accumulated Depreciation Office Equipment Other Equipment Accumulated Depreciation Other Equipment Furniture and Fixtures Accumulated Depreciation Furniture and Fixtures Ordnance Accumulated Depreciation Ordnance Books Accumulated Depreciation Books Other Property, Plant and Equipment Accumulated Depreciation Other Property, Plant and Equipment Work/Other Animals Breeding Stocks Construction in Progress Agency Assets Construction in Progress Plaza, Parks and Monuments Construction in Progress Roads, Highways and Bridges Construction in Progress Ports, Lighthouses, Harbors, Seawalls, River Walls and Other Construction in Progress Airports and Runways Construction in Progress Railways Construction in Progress Waterways, Aqueducts, etc. Construction in Progress Irrigation, Canals and Laterals Construction in Progress Electrification, Power and Energy Structures Construction in Progress Other Public Infrastructures Construction in Progress Reforestation Projects Public Infrastructures Reforestation Projects

245 249

Arts, Archeological Specimen and Other Exhibits Items in Transit Other Assets 451 452 453 454 455 460

Long-Term Liabilities Loans Payable Long-Term, Domestic Loans Payable Long-Term, Foreign Mortgage Payable Bonds Payable Long-Term, Domestic Bonds Payable Long-Term, Foreign Other Long-Term Liabilities Other Liabilities 465 Other Liabilities EQUITY 501 502 * Government Equity Project Equity Intermediate Accounts 531 532 533 534 537 * 538 539 540 Cost of Goods Sold Income and Expense Summary Prior Years Adjustments Retained Operating Surplus Invested Equity Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Gain or Loss Due to Dormant Accounts REVENUE/INCOME General Income Subsidy Income from National Government Subsidy from Central Office Subsidy from Regional Office/Staff Bureaus Subsidy from Other LGUs Subsidy from Other Funds Subsidy from Special Accounts Income from Government Services Income from Government Business Operations

251

Other Assets LIABILITIES AND EQUITY LIABILITIES Current Liabilities Accounts Payable Notes Payable Loans Payable Current, Domestic Loans Payable Current, Foreign Interests Payable Tax Refunds Payable Guaranty Deposits Payable Tax Credit Certificates Payable Withholding Taxes Payable GSIS Payable PAG-IBIG Payable PHILHEALTH Payable Performance/Bidders/Bail Bonds Payable Currency Swap Payable Due to Officers and Employees Due to Other Funds Due to NGAs Due to LGUs Due to GOCCs Due to National Treasury Due to Central Office Due to Regional Offices/Staff Bureaus Due to Operating Units Retirement Gratuity Benefits Payable Deferred Credits to Income Other Deferred Credits Deferred Real Property Tax Income Deferred Special Education Tax Income Other Payables

401 402 403 404 406 407 408 409 410 411 412 413 414 427 ** 428 429 * 430 431 432 433 435 436 437 439 440 441 448 * 449 * 450

601 602 603 604 * 605 * 606 * 611 612

613 621 622 623 624 625 626 627 628 639 641 651

Sales Revenue Rent Income Insurance Income Dividend Income Interest Income Gain on Sale of Securities Gain on Sale of Assets Sale of Confiscated Goods and Properties Foreign Exchange (FOREX) Gain Miscellaneous Operating and Service Income Fines and Penalties Government Services and Business Operations Income from Grants and Donations Specific Income Tax Revenue Income Taxes Income Tax Individuals Income Tax Partnerships Income Tax Corporations Property Taxes

727 * 735

Printing and Publication Tax Miscellaneous Taxes on Goods and Services Taxes on International Trade and Transactions

736

Import Duties Other Taxes

701 702 703

711 * 712 * 713 * 714 * 715 * 716 717 718 719

Real Property Tax Property Transfer Tax Special Education Tax Special Assessment Tax Real Property Tax on Idle Lands Stock Transfers Tax Capital Gains Tax Donors' Tax Estate Tax Taxes on Goods and Services

741 742 * 743 * 745 * 746 * 747 * 748 * 749 * 750 * 751 * 752 * 753 * 754 755 759 760

Documentary Stamp Tax Community Tax Science Stamp Tax Weights and Measures Share from Internal Revenue Collections Share from Tobacco Excise Tax Share from Economic Zones Share from Expanded Value Added Tax (EVAT) Share from National Wealth Amusement Tax Sand and Gravel Tax Tax on Delivery Trucks and Vans Tax on Forest Products Immigration Taxes Miscellaneous Other Taxes Fines and Penalties Tax Revenue Other Specific Income

721 722 723 724 725 * 726 *

Excise Taxes on Articles Value Added Tax Business Taxes and Licenses Franchise Tax Professional Tax Occupation Tax

761 762 763 764 765 766 767 768 769 770 771 772 * 773 774 775 *

Registration Fees Tuition/Affiliation Fees Hospital Fees Medical, Dental and Laboratory Fees Library Fees Athletic and Cultural Fees Comprehensive Examination Fees Transcript of Records Fees Diploma and Graduation Fees Inspection Fees Permit Fees Garbage Fees Clearance/Certification Fees Franchising/Licensing Fees Fishery Rentals, Fees and Charges

776 777 778 779 * 780 781 * 782 * 783 * 784 * 785 * 786 787 788 789 790 791 792 * 799

Printing and Publication Income Income from Canteen Operations Income from Dormitory Operations Receipts from Lease of Properties Receipts from Communication Facilities Receipts from Waterworks Systems Receipts from Transportation Systems Receipts from Markets Receipts from Slaughterhouses Receipts from Cemeteries Toll Fees Landing and Parking Fees Other Income from School Services Other Income from School Business Operations Other Income from Hospital Services Other Income from Hospital Business Operations Other Specific Income of LGUs Fines and Penalties Other Specific Income EXPENSES Personal Services

820 821 822 823 824 825 830

ECC Contributions Pension and Retirement Benefits Terminal Leave Benefits Health Workers Benefits Subsistence and Quarters Allowances Longevity Pay Other Personnel Benefits Maintenance and Other Operating Expenses

801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819

Salaries and Wages Regular Pay Salaries and Wages Part Time Pay Salaries and Wages Casual/Contractual Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing Allowance Honoraria Hazard Pay Overtime and Night Pay Holiday Pay Christmas Bonus Cash Gift Productivity Incentive Benefits Other Bonuses and Allowances Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions

831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862

Traveling Expenses Local Traveling Expenses Foreign Training and Seminar Expenses Water Electricity Cooking Gas Telephone/Telegraph and Internet Postage and Deliveries Subscription Expenses Advertising Expenses Rent Expenses Insurance Expenses Fidelity Bond Premiums Survey Expenses Storage Expenses Zoological/Animal Maintenance Expenses Printing and Binding Expenses Accountable Forms Expenses Office Supplies Expenses Medical, Dental and Laboratory Supplies Expenses Food/Non-food Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Legal Services Auditing Services Consultancy Services General Services Security and Janitorial Services Taxes, Duties and Licenses Tax Credit Subsidy Tax Exemption Expenses Public Infrastructure Repairs and Maintenance

863 864 865 866 867 868 869 870 871 872 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 * 898 * 901 902 903 904 905 906 907

Reforestation Project Maintenance Buildings Maintenance School Buildings Maintenance Markets and Slaughterhouses Maintenance Hospitals and Health Centers Maintenance Other Structures Maintenance Industrial Machineries Maintenance Other Machineries Maintenance Firefighting Equipment and Accessories Maintenance Construction and Heavy Equipment Maintenance Technical and Scientific Equipment Maintenance IT Equipment Maintenance Telegraph, Telephone, Cable, TV and Radio Equipment Maintenance Artesian Wells, Reservoirs, Pumping Stations and Conduits Maintenance Motor Vehicles Maintenance Watercrafts Maintenance Trains Maintenance Aircrafts/Aircraft Ground Equipment Maintenance Office Equipment Maintenance Other Equipment Maintenance Furniture and Fixtures Maintenance Ordnance Maintenance Other Repairs and Maintenance Awards and Indemnities Rewards and Other Claims Grants and Donations Representation Expenses Extraordinary and Miscellaneous Expenses Confidential and Intelligence Expenses Anti-Insurgency/Contingency Expenses Subsidy to National Government Agencies Subsidy to Local Government Units Subsidy to Government Corporations Subsidy to Other Funds Subsidy to Special Accounts Membership Dues to International Institutions Depreciation Land Improvements Depreciation Leasehold Improvements Depreciation Buildings Depreciation School Buildings Depreciation Markets and Slaughterhouses Depreciation Hospitals and Health Centers

908 909 910 911 912 914 915 916 917 918 919 920 921 922 923 924 925 926 927 928 929 937 * 938 * 947 948 950

Depreciation Other Structures Depreciation Industrial Machineries Depreciation Other Machineries Depreciation Firefighting Equipment and Accessories Depreciation Construction and Heavy Equipment Depreciation Technical and Scientific Equipment Depreciation IT Equipment Depreciation Telegraph, Telephone, Cable, TV and Radio Equipment Depreciation Artesian Wells, Reservoirs, Pumping Stations and Conduits Depreciation Motor Vehicles Depreciation Watercrafts Depreciation Trains Depreciation Aircrafts/Aircraft Ground Equipment Depreciation Office Equipment Depreciation Other Equipment Depreciation Furniture and Fixtures Depreciation Ordnance Depreciation Books Depreciation Other Property, Plant and Equipment Obsolescence IT Software Bad Debts Expense Discount on Real Property Tax Discount on Special Education Tax Loss on Sale of Assets Loss of Assets Other Expenses Financial Expenses

951 952 953 954 955 956 957 958

Bank Charges Interest Expenses Commitment Charges Documentary Stamps Expenses Other Financial Charges Foreign Exchange (FOREX) Loss Debt Service Subsidy to GOCCs Loss on Guaranty