Conversion

Matrix on the Conversion of Accounts
Philippine Government Chart of Accounts to RCA for LGS

Philippine Government Chart of Accounts
COA circular 2004-008 with updates
CASH
Cash on Hand
101 Cash in Vault
102 Cash - Collecting Officers
103 Cash - Disbursing Officers
104
106
Petty Cash Fund

Payroll Fund
Cash in National Treasury
108 Cash - National Treasury, Modified Disbursements System (MDS)
Cash in Bank - Local Currency
110 Cash - Bangko Sentral ng Pilipinas
111 Cash in Bank - Local Currency, Current Account
112 Cash in Bank - Local Currency, Savings Account
113 Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency
114 Cash - Bangko Sentral ng Pilipinas
115 Cash in Bank - Foreign Currency, Current Account
116 Cash in Bank - Foreign Currency, Savings Account
117 Cash in Bank - Foreign Currency, Time Deposits
RECEIVABLES
Receivable Accounts
121 Accounts Receivable
Revised Cha
COA C
1 01
1 01
1 01
Cash
01
Cash on Hand
01
010
not applicable
1 03
05
1 03
05
1 01
01
1 03
05
030
010
020
020
not applicable
not applicable
1 01
02
1 01
02
1 02
01
010
020
010
not applicable
1 01
03
1 01
03
1 02
01
010
020
020
1 03
01
010
Conversion of LGS RCA

1 of 62

122
Allowance for Doubtful Accounts

Notes Receivable
123
Due from Officers and Employees
124
Loans Receivable - GOCCs
125
Loans Receivable - LGUs
126
Loans Receivable - Others
127
Real Property Tax Receivable
128
Special Education Tax Receivable
129
Interests Receivable
130
Currency Swap Receivable

Inter-Agency Receivables
131 Due from National Treasury
136 Due from NGAs
137
Due from GOCCs
Revised Cha
COA C
1 03
1 03
1 03
1 03
1 03
1 03
01
01
01
06
06
01
011
040
041
020
021
050
1 03
01
051
1 03
1 03
01
01
060
061
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
Not Appliable
990
991
020
021
030
031
070
071
Not Appliable
1 03
03
1 03
03
010
011
1 03
03
020
1 03
03
021

2 of 62

138
Due from LGUs
139
Due from NGOs/POs
Intra-Agency Receivables
141 Due from Central Office
142 Due from Regional Offices/Staff Bureaus
143 Due from Operating Units
144 Due from Other Funds
145 Due from Subsidiaries/Affiliates of GOCC
Other Receivables
146
Receivables - Disallowances/Charges
147
Dividend Receivable
148
149
Advances to Officers and Employees

Other Receivables
151
152
153
154
155
INVENTORIES
Materials
Raw Materials Inventory
Work-In-Process Inventory
Finished Goods Inventory
Merchandise Inventory
Supplies
Office Supplies Inventory
Revised Cha
COA C
1 03
1 03
1 03
03
03
06
030
031
030
1 03
06
031
Not applicable
1 03
04
Not applicable
050
1 03
1 03
06
06
010
011
1 03
1 03
1 03
1 03
1 03
01
01
05
06
06
080
081
040
990
991
1 04
1 04
1 04
1 04
03
03
03
01
010
020
030
010
1 04
04
010

3 of 62

156
157
158
Accountable Forms Inventory

Animal/Zoological Supplies Inventory
Food Supplies Inventory
159
Drugs and Medicines Inventory
160
Medical, Dental and Laboratory Supplies Inventory
161
162
Gasoline, Oil and Lubricants Inventory

Agricultural Supplies Inventory
163
Textbooks and Instructional Materials Inventory
164
165
Military and Police Supplies Inventory

Other Supplies Inventory
166
167
168
Confiscated/Abandoned/Seized Goods Inventory

Spare Parts Inventory
Construction Materials Inventory
169
170
Agricultural, Fishery and Forestry Products

Livestock Inventory
Crops and Fruits Inventory
Revised Cha
COA C
1 04
04
030
1 04
04
020
1 04
04
040
1 04
04
050
1 04
02
010
1 04
02
020
1 04
04
060
1 04
02
030
1 04
04
070
1 04
02
040
1 04
04
080
1 04
04
090
1 04
02
050
1 04
04
100
1 04
02
070
1 04
04
110
1 04
04
990
1 04
02
990
1 04
04
120
not applicable
1 04
04
990
1 04
04
130
1 04
02
080
1 04
1 04
1 04
1 04
02
01
02
01
060
010
060
010

4 of 62

176
177
178
Other Agricultural, Fishery and Forestry Products Inventory

PREPAYMENTS
Prepaid Rent
Prepaid Insurance
179
180
Prepaid Interest
Deposit on Letters of Credit
181
182
183
185
Advances to Contractors
Deferred Charges
Organization cost
Other Prepaid Expenses
186
OTHER CURRENT ASSETS

Guaranty Deposits
189
Other Current Assets
191
INVESTMENTS
INVESTMENTS IN SECURITIES
Investments in Treasury Bills
192
Investments in Stocks
Revised Cha
COA C
1 04
1 04
02
01
060
010
1 05
1 05
01
01
020
050
1 05
01
1 02
05
1 02
05
1 05
01
1 05
02
not applicable
1 05
01
040
010
011
010
010
990
1 02
1 02
1 05
05
05
01
020
021
990
1 02
1 02
1 02
01
03
03
030
010
011
1 02
1 02
02
02
010
020
1 02
04
010

5 of 62

193
Investments in Bonds
197
Other Investments and Marketable Securities
198
SINKING FUND
Sinking Fund
201
PROPERTY, PLANT AND EQUIPMENT

LAND AND LAND IMPROVEMENTS
Land
202
203
204
Land Improvements
### Accumulated Depreciation - Land Improvements
Runways/Taxiways
### Accumulated Depreciation - Runways/Taxiways
Railways
Revised Cha
COA C
1 02
1 02
1 02
1 02
1 02
03
03
04
05
05
020
021
020
990
991
1 02
07
010
1 06
1 06
1 07
1 07
1 07
1 07
1 07
1 07
1 07
01
01
01
01
11
11
11
02
02
010
011
010
011
010
011
012
010
011
1 07
02
012
1 07
1 07
1 07
1 07
1 07
1 07
1 07
02
02
02
03
03
03
03
990
991
992
080
081
082
990

6 of 62

### Accumulated Depreciation - Railways

205
Electrification, Power and Energy Structures

### Accumulated Depreciation - Electrification, Power and Energy Structures
BUILDINGS
211 Office Buildings
### Accumulated Depreciation - Office Buildings
212
School Buildings
### Accumulated Depreciation - School Buildings
213
Hospitals and Health Centers

### Accumulated Depreciation - Hospitals and Health Centers
214
Markets and Slaughterhouses

### Accumulated Depreciation - Markets and Slaughterhouses
215
Other Structures
### Accumulated Depreciation - Other Structures
Revised Cha
COA C
1 07
1 07
1 07
1 07
03
03
03
03
991
992
050
051
1 07
03
052
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
04
04
04
04
04
04
04
04
04
010
011
012
020
021
022
030
031
032
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
04
04
04
04
04
04
04
04
04
04
04
04
040
041
042
050
051
052
060
061
062
990
991
992

7 of 62

LEASEHOLD IMPROVEMENTS
218 Leasehold Improvements, Land
### Accumulated Depreciation - Leasehold Improvements, Land
219
220
Leasehold Improvements, Buildings

### Accumulated Depreciation - Leasehold Improvements, Buildings
Other Leasehold Improvements

### Accumulated Depreciation - Other Leasehold Improvements
OFFICE EQUIPMENT, FURNITURE AND FIXTURES

221 Office Equipment
### Accumulated Depreciation - Office Equipment
222
Furniture and Fixtures

### Accumulated Depreciation - Furniture and Fixtures
223
IT Equipment and Software

### Accumulated Depreciation - IT Equipment
Revised Cha
COA C
1 06
1 06
1 06
01
01
01
020
021
022
1 07
1 07
09
09
010
011
1 07
09
012
1 07
1 07
09
09
020
021
1 07
09
022
1 07
1 07
09
09
990
991
1 07
09
992
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
05
05
05
07
07
07
05
05
020
021
022
010
011
012
030
031

8 of 62

224
Library Books
### Accumulated Depreciation - Library Books
MACHINERIES AND EQUIPMENT

226 Machinery
### Accumulated Depreciation - Machinery
227
Agricultural, Fishery and Forestry Equipment

### Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment
228
Airport Equipment
### Accumulated Depreciation - Airport Equipment
229
Communication Equipment
### Accumulated Depreciation - Communication Equipment
230
Construction and Heavy Equipment

### Accumulated Depreciation - Construction and Heavy Equipment
Revised Cha
COA C
1 07
05
032
1 07
1 07
1 07
07
07
07
020
021
022
1 07
1 07
1 07
1 07
1 07
05
05
05
05
05
010
011
012
040
041
1 07
05
042
1 07
1 07
1 07
05
05
05
050
051
052
1 07
1 07
1 07
1 07
1 07
1 07
05
05
05
05
05
05
060
061
062
070
071
072
1 07
1 07
05
05
080
081
1 07
05
082

9 of 62

231
Disaster Response and Rescue Equipment

### Accumulated Depreciation - Disaster Response and Rescue Equipment
Revised Cha
COA C
1 07
1 07
05
05
090
091
1 07
05
092
05
05
05
05
05
110
111
112
110
111
232
Hospital Equipment
### Accumulated Depreciation - Hospital Equipment
233
Medical, Dental and Laboratory Equipment

### Accumulated Depreciation - Medical, Dental and Laboratory Equipment
1 07
1 07
1 07
1 07
1 07
Military and Police Equipment

### Accumulated Depreciation - Military and Police Equipment
1 07
1 07
1 07
05
05
05
112
100
101
1 07
05
102
1 07
1 07
1 07
1 07
1 07
05
05
05
05
05
130
131
132
140
141
1 07
05
142
1 07
1 07
1 07
05
05
05
990
991
992
234
235
Sports Equipment
### Accumulated Depreciation - Sports Equipment
236
Technical and Scientific Equipment

### Accumulated Depreciation - Technical and Scientific Equipment
240
Other Machinery and Equipment

### Accumulated Depreciation - Other Machinery and Equipment

10 of 62

TRANSPORTATION EQUIPMENT
241 Motor Vehicles
### Accumulated Depreciation - Motor Vehicles
242
Trains
### Accumulated Depreciation - Trains
243
Aircrafts and Aircraft Ground Equipment

### Accumulated Depreciation - Aircraft and Aircraft Ground Equipment
244
Watercrafts
### Accumulated Depreciation - Watercrafts
248
Other Transportation Equipment

### Accumulated Depreciation - Other Transportation Equipment
OTHER PROPERTY, PLANT AND EQUIPMENT

250 Other Property, Plant and Equipment
### Accumulated Depreciation - Other Property, Plant and Equipment
Revised Cha
COA C
1 07
1 07
1 07
05
05
05
120
121
122
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
06
06
06
06
06
06
06
06
010
011
012
020
021
022
030
031
1 07
06
032
1 07
1 07
1 07
1 07
1 07
1 07
06
06
06
06
06
06
040
041
042
990
991
992
1 07
1 07
99
99
990
991
1 07
99
992
PUBLIC INFRASTRUCTURES
11 of 62

251
Roads, Highways and Bridges
252
Parks, Plazas and Monuments
253
Ports, Lighthouses and Harbors
254
Artesian Wells, Reservoirs, Pumping Stations and Conduits
255
Irrigation, Canals and Laterals
256
Flood Controls
257
Waterways, Aqueducts, Seawalls, River Walls and Others
260
Other Public Infrastructures
Revised Cha
COA C
1 07
1 07
1 07
1 07
1 07
1 07
03
03
03
03
03
03
010
011
012
090
091
092
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
070
071
072
040
041
042
040
041
042
020
021
022
020
021
022
990
991
992
030
031
032

12 of 62

Revised Cha
COA C
1 07
1 07
1 07
261
262
REFORESTATION PROJECTS
Reforestation - Upland
Reforestation - Marshland/Swampland
264
CONSTRUCTION IN PROGRESS
Agency Assets
Construction in Progress - Agency Assets
266
267
268
269
Public Infrastructures/Reforestation Projects

Construction in Progress - Roads, Highways and Bridges
Construction in Progress - Parks, Plazas and Monuments
Construction in Progress - Ports, Lighthouses and Harbors
Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits
270
271
272
Construction in Progress - Irrigation, Canals and Laterals

Construction in Progress - Flood Controls
Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others
273
274
275
Construction in Progress - Other Public Infrastructures

Construction in Progress - Reforestation - Upland
Construction in Progress - Reforestation - Marshland/Swampland
03
03
03
060
061
062
not applicable
1 07
1 07
1 07
10
10
10
010
030
050
1 07
10
020
not applicable

13 of 62

281
OTHER ASSETS
Work/Other Animals
282
283
284
285
Breeding Stocks
Arts, Archeological Specimen and Other Exhibits
Items in Transit
Restricted Fund/Cash
290
Other Assets
Revised Cha
COA C
1 07
99
1 07
99
1 07
99
1 08
01
not applicable
1 02
1 02
not applicable
010
011
012
010
05
05
990
991
2 01
01
2 01
01
2 01
01
2 01
01
2 01
01
2 01
01
not applicable
2 01
01
010
060
070
080
040
020
LIABILITIES
401
402
403
408
409
411
412
413
414
415
CURRENT LIABILITIES
Payable Accounts
Accounts Payable
Notes Payable
Due to Officers and Employees
Dividend Payable
Interest Payable
Inter - Agency Payables
Due to National Treasury
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
not applicable
2 02
01
2 02
01
2 02
01
2 02
01
050
010
020
030
040

14 of 62

416
417
418
421
422
423
424
425
426
427
428
429
438
439
441
442
443
444
445
450
Due to Other NGAs

Due to Other GOCCs
Due to LGUs
Intra - Agency Payables
Due to Central Office/Home Office
Due to Regional Offices/Staff Bureaus/Branch Offices
Due to Operating Units
Due to Other Funds
Due to Subsidiaries/affiliates
Other Liability Accounts
Guaranty Deposits Payable
Performance/Bidders/Bail Bonds Payable
Currency Swap Payable
Tax Refunds Payable
Trust Liability - DRRM
Other Payables
LONG - TERM LIABILITIES
Mortgage/Bonds/Loans Payable
Mortgage Payable
Bonds Payable - Domestic
Bonds Payable - Foreign
Loans Payable - Domestic
Loans Payable - Foreign
Other Long - Term Liabilities
Revised Cha
COA C
2 02
2 02
2 02
01
01
01
050
060
070
not applicable
2 03
2 03
2 03
not applicable
01
01
01
010
020
030
2 04
01
2 04
01
not applicable
not applicable
2 04
01
040
030
2 99
99
not applicable
2 01
02
not applicable
2 01
02
2 01
02
2 99
99
020
990
020
040
050
990

15 of 62

451
452
455
Revised Cha
COA C
DEFERRED CREDITS
Deferred Real Property Tax Income
Deferred Special Education Tax Income
Other Deferred Credits
2 05
2 05
2 05
01
01
01
010
020
990
3 01
01
applicable
applicable
applicable
3 01
01
applicable
applicable
applicable
010
5 04
5 04
5 04
5 04
3 02
3 02
010
010
020
030
010
010
EQUITY
511
GOVERNMENT EQUITY
Government Equity
Capital Stock
Paid in Capital in Excess of Par Value
Subscribed Capital Stock
Restricted Capital
Appraisal Capital Stock
Treasury Stock
Retained Earnings
INTERMEDIATE ACCOUNTS
Cost of Goods Sold
512
513
Income and Expense Summary

Retained Operating Surplus
501
502
503
504
505
506
507
510
not
not
not
not
not
not
02
01
01
01
01
01
010
INCOME
16 of 62

Revised Cha
COA C
TAX REVENUE
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
578
579
581
582
583
National Taxes
Business Tax
Capital Gain Tax
Documentary Stamp Tax
Donors Tax
Estate Tax
Excise Tax on Articles
Final Tax
Franchise Tax
Immigration Tax
Import Duties
Income Tax - Individuals
Income Tax - Partnerships
Income Tax - Corporations
Professional Tax
Stock Transfer Tax
Tax on Forest Products
Value Added Tax
Value Added Tax - Expanded
Travel Tax
Other National Taxes
Fines and Penalties - National Taxes
Local Taxes
Amusement Tax
Business Tax
Community Tax
not applicable
4 01
01
020
not applicable
not applicable
4 01
4 01
4 01
03
03
01
060
030
050

17 of 62

584
585
586
587
588
589
590
591
592
593
598
599
Franchise Tax
Occupation Tax
Printing and Publication Tax
Property Transfer Tax
Real Property Tax
Real Property Tax on Idle Lands
Special Assessment Tax
Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Local Taxes
Fines and Penalties - Local Taxes
Revised Cha
COA C
4 01
4 02
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
03
01
03
02
02
02
02
02
03
03
04
05
070
140
080
080
040
060
070
050
050
040
990
010
4 01
4 01
05
05
020
030
4 01
05
040
4 02
01
4 02
01
4 02
01
not applicable
4 02
01
4 02
01
4 02
01
4 02
01
160
150
010
GENERAL INCOME ACCOUNTS

601
602
603
604
605
606
608
609
Permits and Licenses

Fees on Weights and Measures
Fishery Rental Fees
Franchising and Licensing Fees
Motor Vehicles Users Charge
Permit Fees
Registration Fees
Other Permits and Licenses
Fines and Penalties - Permits and Licenses
010
020
990
980

18 of 62

611
612
613
Service Income
Affiliation Fees
Athletic and Cultural Fees
Clearance and Certification Fees
614
615
616
617
618
619
620
621
622
623
624
628
Comprehensive Examination Fees

Diploma and Graduation Fees
Garbage Fees
Inspection Fees
Library Fees
Medical, Dental and Laboratory Fees
Passport and Visa Fees
Processing Fees
Seminar Fees
Toll and Terminal Fees
Transcript of Records Fees
Other Service Income
629
Fines and Penalties - Service Income
631
632
633
634
Business Income
Hospital Fees
Income from Canteen Operations
Income from Cemetery Operations
Income from Communication Facilities
Revised Cha
COA C
4 02
02
4 02
02
4 02
01
4 02
01
4 02
02
4 02
02
4 02
02
4 02
01
4 02
02
4 02
02
not applicable
4 02
01
4 02
02
4 02
02
4 02
02
4 02
01
4 02
01
4 02
01
4 02
01
4 02
4 02
4 02
4 02
02
02
02
02
020
010
040
110
010
010
190
100
010
200
130
040
080
010
990
030
070
980
200
990
160
060

19 of 62

Revised Cha
COA C
635
Income from Dormitory Operations
4 02
02
130
636
637
638
639
640
641
642
Income from Markets

Income from Slaughterhouses
Income from Transportation Systems
Income from Waterworks Systems
Landing and Parking Fees
Printing and Publication Income
Rent Income
643
644
648
Sales Revenue
Tuition Fees
Other Business Income
649
Fines and Penalties - Business Income
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
140
150
070
090
120
170
050
250
180
010
100
110
990
980
4 03
01
010
651
652
653
654
655
656
657
658
Subsidy Income
Subsidy Income from National Government
Subsidy from other National Government Agencies
Subsidy from Central Office /Home Office
Subsidy from Regional Office/Staff Bureaus/Branch Offices
Subsidy from Operating Unit
Subsidy from Other LGUs
Subsidy from Other Funds
Subsidy from Subsidiaries/Affiliates
not applicable
4 03
01
4 03
01
4 03
01
4 03
01
not applicable
020
040
050
060

20 of 62

661
662
Other Income
Dividend Income
Income from Grants and Donations
663
664
665
666
Insurance Income
Interest Income
Internal Revenue Allotment
Sale of Confiscated/Abandoned/Seized Goods and Properties
667
668
669
670
Share from Economic Zones

Share from Expanded Value Added Tax (EVAT)
Share from National Wealth
Share from PAGCOR/PCSO
671
678
679
Share from Tobacco Excise Tax

Miscellaneous Income
Other Fines and Penalties
Revised Cha
COA C
4 02
4 04
4 04
4 04
4 06
4 02
4 01
4 07
02
02
02
02
01
02
06
01
210
010
020
030
010
220
010
010
4 01
4 01
4 01
4 04
4 04
4 01
4 06
06
06
06
01
01
06
01
050
020
030
010
020
040
010
4 05
5 05
5 05
5 05
5 05
4 05
01
04
04
04
04
01
020
010
070
040
030
040
GAIN/LOSS ACCOUNTS
681
Gain/Loss on Foreign Exchange (FOREX)
682
Gain/Loss on Sale of Disposed Assets

21 of 62

Revised Cha
COA C
683
Gain/Loss on Sale of Securities
4 05
4 05
5 05
01
01
04
050
030
020
684
Prior Years' Adjustments
3 01
01
020
5 01
01
010
5 01
01
020
5 01
02
010
5 01
5 01
5 01
5 01
5 01
5 01
5 01
02
02
02
02
02
02
02
020
030
040
050
080
090
990
EXPENSES
701
702
703
704
705
706
707
711
712
713
714
715
716
717
718
719
PERSONAL SERVICES
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Military/Uniformed
Salaries and Wages - Part-time
Salaries and Wages - Substitute
Salaries and Wages - Casual
Salaries and Wages - Contractual
Salaries and Wages - Emergency
Other Compensation
Personnel Economic Relief Allowance ( PERA)
Additional Compensation ( ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Overseas Allowance
Other Bonuses and Allowances

22 of 62

720
721
722
723
724
725
731
732
733
734
738
739
740
741
742
743
749
751
752
753
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Personnel Benefits Contributions
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Other Personnel Benefits
Pension Benefits - Civilian
Pension Benefits - Military/Uniformed
Retirement Benefits - Civilian
Retirement Benefits - Military/Uniformed
Terminal Leave Benefits
Health Workers Benefits
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Revised Cha
COA C
5 01
5 01
5 01
5 01
5 01
5 01
5 01
5 01
02
02
02
02
02
02
02
02
060
070
100
110
120
130
150
140
5 01
5 01
5 01
5 01
03
03
03
03
010
020
030
040
5 01
04
010
5 01
04
020
5 01
04
030
5 01
5 01
04
03
990
050
5 02
5 02
01
01
010
020
5 02
02
010

23 of 62

754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
771
772
773
774
775
778
779
Scholarship Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Gasoline, Oil and Lubricants Expenses
Agricultural Supplies Expenses
Textbooks and Instructional Materials Expenses
Military and Police Supplies Expenses
Other Supplies Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Cooking Gas Expenses
Communication Expenses
Postage and Deliveries
Telephone Expenses - Landline
Telephone Expenses - Mobile
Internet Expenses
Cable, Satellite, Telegraph, and Radio Expenses
Membership Dues and Contributions to Organizations
Awards and Indemnities
Revised Cha
COA C
5 02
02
020
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
03
03
03
03
03
03
03
03
03
03
03
03
03
03
010
020
040
050
060
070
080
090
100
110
120
030
130
990
5 02
5 02
5 02
04
04
03
010
020
990
5 02
05
010
5 02
5 02
5 02
5 02
5 02
05
05
05
99
06
020
030
040
060
010

24 of 62

780
781
782
783
784
785
786
787
788
Advertising Expenses
Printing and Binding Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Storage Expenses
Subscriptions Expenses
Survey Expenses
Rewards and Other Claims
791
792
793
794
795
796
797
799
Professional Services
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
General Services
Janitorial Services
Security Services
Other Professional Services
802
803
804
805
Repairs and Maintenance

Land Improvements
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Runways/Taxiways
Repairs and Maintenance - Railways
Repairs and Maintenance - Electrification, Power and Energy Structures
Revised Cha
COA C
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
99
99
99
99
99
99
99
07
06
06
010
020
050
030
040
050
070
010
010
020
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
11
11
11
12
12
12
12
11
010
020
030
010
990
020
030
990
5 02
13
020
5 02
13
030
Buildings
25 of 62

811
812
813
814
815
Repairs and Maintenance - Office Buildings

Repairs and Maintenance - School Buildings
Repairs and Maintenance - Hospitals and Health Centers
Repairs and Maintenance - Markets and Slaughterhouses
Repairs and Maintenance - Other Structures
826
827
Leasehold Improvements
Repairs and Maintenance - Leasehold Improvements, Land
Repairs and Maintenance - Leasehold Improvements, Buildings
Repairs and Maintenance - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - IT Equipment and Software
Machineries and Equipment
Repairs and Maintenance - Machinery
Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment
828
829
830
831
832
833
834
835
836
840
Repairs and Maintenance - Airport Equipment

Repairs and Maintenance - Communication Equipment
Repairs and Maintenance - Construction and Heavy Equipment
Repairs and Maintenance - Disaster Response and Rescue Equipment
Repairs and Maintenance - Hospital Equipment
Repairs and Maintenance - Medical, Dental and Laboratory Equipment
Repairs and Maintenance - Military and Police Equipment
Repairs and Maintenance - Sports Equipment
Repairs and Maintenance - Technical and Scientific Equipment
Repairs and Maintenance - Other Machinerry and Equipment
818
819
820
821
822
823
Revised Cha
COA C
5 02
13
040
5 02
13
010
5 02
13
090
5 02
5 02
5 02
13
13
13
050
070
050
5 02
13
050

26 of 62

850
Transportation Equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Trains
Repairs and Maintenance - Aircraft and Aircraft Ground Equipment
Repairs and Maintenance - Watercrafts
Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment
Repairs and Maintenance - Other Property, Plant and Equipment
851
852
853
854
Public Infrastructures
Repairs and Maintenance - Roads, Highways and Bridges
Repairs and Maintenance - Parks, Plazas and Monuments
Repairs and Maintenance - Ports, Lighthouses and Harbors
Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits
855
856
857
Repairs and Maintenance - Irrigation, Canals and Laterals

Repairs and Maintenance - Flood Controls
Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others
841
842
843
844
848
860
861
862
Repairs and Maintenance - Other Public Infrastructures

Reforestation Projects
Repairs and Maintenance - Reforestation - Upland
Repairs and Maintenance - Reforestation - Marshland/Swampland
871
872
873
Subsidies and Donations

Subsidy to National Government Agencies
Subsidy to Regional Offices/Staff Bureaus/Branch Offices
Subsidy to Operating Units
Revised Cha
COA C
5 02
13
060
5 02
13
990
5 02
13
030
14
020
not applicable
5 02
not applicable

27 of 62

874
875
876
877
878
881
882
883
884
891
892
893
901
902
903
904
905
Subsidy to Local Government Units

Subsidy to Government Owned and Controlled Corporations
Subsidy to NGOs/POs
Subsidy to Other Funds
Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary Expenses
Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Non-Cash Expenses
Bad Debts
Bad Debts Expense
Depreciation
Land Improvements
Depreciation - Land Improvements
Depreciation - Runways/Taxiways
Depreciation - Railways
Depreciation - Electrification, Power and Energy Structures
Revised Cha
COA C
5 02
14
030
5 02
5 02
14
15
060
010
5 02
5 02
5 02
5 02
15
14
14
99
020
070
080
080
5 02
5 02
5 02
10
10
10
010
020
030
5 02
5 02
5 02
16
16
16
010
020
030
5 05
01
020
5 05
01
030
not applicable
not applicable

28 of 62

911
912
913
914
915
918
919
920
921
922
923
924
926
927
928
929
930
931
932
933
934
935
936
Buildings
Depreciation - Office Buildings
Depreciation - School Buildings
Depreciation - Hospitals and Health Centers
Depreciation - Markets and Slaughterhouses
Depreciation - Other Structures
Leasehold Improvements
Depreciation - Leasehold Improvements, Land
Depreciation - Leasehold Improvements, Buildings
Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Depreciation - Office Equipment
Depreciation - Furniture and Fixtures
Depreciation - IT Equipment
Depreciation - Library Books
Machinery and Equipment
Depreciation -Machinery
Depreciation - Agricultural, Fishery and Forestry Equipment
Depreciation - Airport Equipment
Depreciation - Communication Equipment
Depreciation - Construction and Heavy Equipment
Depreciation - Disaster Response and Rescue Equipment
Depreciation - Hospital Equipment
Depreciation - Medical, Dental and Laboratory Equipment
Depreciation - Military and Police Equipment
Depreciation - Sports Equipment
Depreciation - Technical and Scientific Equipment
Revised Cha
COA C
5 05
01
040
5 05
01
010
5 05
01
090
5 05
5 05
5 05
5 05
01
01
01
01
050
070
050
070
5 05
01
050

29 of 62

940
Revised Cha
COA C
951
Depreciation - Other Machinery and Equipment

Transportation Equipment
Depreciation - Motor Vehicles
Depreciation - Trains
Depreciation - Aircraft and Aircraft Ground Equipment
Depreciation - Watercrafts
Depreciation - Other Transportation Equipment
Depreciation - Other Property, Plant and Equipment
Depletion
Obsolescence - IT Software
954
955
Discounts
Discount on Real Property Taxes
Discount on Special Education Tax
957
958
Tax Exemptions and Refunds

Loss from Tax Exemptions
Tax Refunds
not applicable
not applicable
959
Remittance to National Treasury from Assets Disposal

Remittance to National Treasury from Assets Disposal
not applicable
961
962
969
Other Maintenance and Operating Expenses

Loss of Assets
Loss on Guaranty
941
942
943
944
948
950
5 05
01
060
5 05
01
990
5 05
02
010
4 01
4 01
02
02
041
051
04
04
99
07
090
100
990
020
5 05
5 05
5 02
5 02

30 of 62

971
972
973
974
975
979
FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Debt Service Subsidy to GOCCs
Documentary Stamps Expenses
Interest Expenses
Other Financial Charges
Revised Cha
COA C
5 02
5 02
5 02
5 02
08
08
13
14
010
020
080
990
5 03
5 03
5 03
5 03
5 03
5 03
5 03
5 03
01
01
01
01
01
01
01
01
040
050
990
990
020
990
010
030

31 of 62
Revised Chart of Accounts for LGS

COA Circular 2015-009
Cash on Hand
Cash Local Treasury
Advances to Special Disbursing Officer
Advances for Operating Expenses
Petty Cash
Advances for Payroll
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
Accounts Receivable
32 of 62

Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Due from Officers and Employees
Allowance for Impairment - 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
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Real Property Tax Receivable
Allowance for Impairment - RPT Receivable
Special Education Tax Receivable
Allowance for Impairment - SET Receivable
Interests Receivable
Allowance for Impairment - Interests Receivable
Due from National Government Agencies

Allowance for Impairment - Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Allowance for Impairment - Due from GOCCs
33 of 62

Due from Local Government Units
Allowance for Impairment - Due from LGUs
Due from Non-Government Organizations/People's Organizations
Allowance for Impairment - Due from Non-Government
Organizations/People's Organizations
Due from Other Funds
Receivables - Disallowances/Charges
Allowance for Impairment - Receivables- Disallowances/Charges
Dividends Receivable
Allowance for Impairment - Dividends Receivable
Advances for Officers and Employees
Other Receivables
Allowance for Impairment - Other Receivables
Raw Materials Inventory

Work-in-Process Inventory
Finished Goods Inventory
Office Supplies Inventory
34 of 62

Non-Accountable Forms Inventory
Accountable Forms, Plates and Stickers
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines Inventory
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies Inventory
Medical, Dental and Laboratory Supplies for Distribution
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Agricultural and Marine Supplies for Distribution
Textbooks and Instructional Materials Inventory
Textbooks and Instructional Materials for Distribution
Military, Police and Traffic Supplies Inventory
Other Supplies and Materials Inventory
Other Supplies and Materials for Distribution
Chemical and Filtering Supplies Inventory
Other Supplies and Materials Inventory
Construction Materials Inventory
Construction Materials for Distribution
Agricultural Produce for Distribution
35 of 62

Prepaid Rent
Prepaid Insurance
Prepaid Interest
Deposits on Letters of Credit
Allowance for Impairment - Deposits in Letters of Credit
Advances to Contractors
Discount on Advance Payments
Other Prepayments
Guaranty Deposits
Allowance for Impairment - Guaranty Deposits
Other Prepayments
Treasury Bills
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus or Deficit
Investments in Stocks
36 of 62

Investments in Bonds-Local
Allowance for Impairment - Investments in Bonds - Local
Investments in Bonds
Other Investments
Allowance for Impairment - Other Investments
Sinking Fund
Investment Property, Land

Accumulated Impairment Losses - Investment Property, Land
Land
Accumulated Impairment Losses - Land
Service Concession Assets
Accumulated Depreciation - Service Concession Assets
Accumulated Impairment Losses - Service Concession Assets
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture
Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture
Structures
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
Other Infrastructure Assets
37 of 62

Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
38 of 62

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

39 of 62

Accumulated Impairment Losses - Information and Communication
Technology Equipment
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry Equipment
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Construction and Heavy Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment

40 of 62

Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue
Equipment
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
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
Sports Equipment
Accumulated Depreciation - Sports Equipment
Accumulated Impairment Losses - Sports Equipment
Technical and Scientific Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Impairment Losses - Technical and Scientific Equipment
Other Machinery and Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery and Equipment

41 of 62

Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Other Transportation Equipment
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

42 of 62

Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
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
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
43 of 62

Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Construction in Progress - Land Improvements

Construction in Progress - Buildings and Other Structures
Construction in Progress - Leased Assets Improvements
Construction in Progress - Infrastructure Assets

44 of 62

Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Breeding Stocks
Other Investments
Allowance for Impairment - Other Investments
Accounts Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Notes Payable
Due to Officers and Employees
Interest Payable
Due
Due
Due
Due
to
to
to
to
BIR
GSIS
Pag-IBIG
PhilHealth
45 of 62

Due to NGAs
Due to GOCCs
Due to LGUs
Due to Other Funds

Due to Special Accounts
Due to Local Economic Enterprises
Guaranty/Security Deposits Payable

Bail Bonds Payable
Trust Liabilities - Disaster Risk Reduction and Management Fund

Other Payables
Bonds Payable - Domestic

Loans Payable - Domestic
Loans Payable - Foreign
Other Payables

46 of 62

Deferred Real Property Tax
Deferred Special Education Tax
Other Deferred Credits
Government Equity
Government Equity
Cost of Sales
Direct Materials
Direct Labor
Manufacturing Overhead

47 of 62

Professional Tax
Amusement Tax
Business Tax
Community Tax
48 of 62

Franchise Tax
Occupation Fees
Printing and Publication Tax
Real Property Transfer Tax
Real Property Tax- Basic
Special Levy on Idle Lands
Special Levy on Lands Benefited by Public Works Projects
Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Taxes
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
Fees for Sealing and Licensing of Weights and Measures

Fishery Rentals, Fees and Charges
Permit Fees
Permit Fees
Registration Fees
49 of 62

Affiliation Fees
School Fees
Clearance and Certification Fees
Verification and Authentication Fees
School Fees
School Fees
Garbage Fees
Inspection Fees
School Fees
Hospital Fees
Processing Fees
Seminar/Training Fees
Road Network Fees
School Fees
Registration Plates, Tags and Stickers Fees
Supervision and Regulation Enforcement Fees
Hospital Fees
Receipts from Cemetery Operations
Communication Network Fees

50 of 62

Receipts from Operation of Hostels/Dormitories and Other Like
Facilities
Receipts from Market Operations
Receipts from Slaughterhouse Operation
Transportation System Fees
Waterworks System Fees
Parking Fees
Receipts from Printing and Publication
Rent Income
Lease Revenue
Sales Revenue
School Fees
Power Supply System Fees
Seaport System Fees
Fines and Penalties - Business Income
Subsidy from National Government
Subsidy
Subsidy
Subsidy
Subsidy
from Local Government Units

from Other Funds
from General Fund Proper/Other Special Accounts
from Other Local Economic Enterprise

51 of 62

Dividend Income
Grants and Donations in Cash
Grants and Donations in Kind
Grants from Concessionary loans
Interest Income
Share from Internal Revenue Collections (IRA)
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Share from Economic Zones
Share from Expanded Value Added Tax
Share from National Wealth
Share from PAGCOR
Share from PCSO
Share from Tobacco Excise Tax (RA 7171 and 8240)
Gain on Foreign Exchange (FOREX)

Loss on Foreign Exchange (FOREX)
Loss on Sale of Assets
Loss on Sale of Propery, Plant and Equipment
Loss on Sale of Investment Property
Gain on Sale of Investment Property
52 of 62

Gain on Sale of Property, Plant and Equipment
Gain on Sale of Investments
Loss on Sale of Investments
Prior Period Adjustment
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Personal Economic Relief Allowance (PERA)

Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Productivity Incentive Allowance
Overseas Allowance
Other Bonuses and Allowances
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Laundry Allowance
Quarters Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Provident/Welfare Fund Contributions
Traveling Expenses - Local

Traveling Expenses - Foreign
Training Expenses
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Scholarship Grants/Expenses
Office Supplies Expenses
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
Military, Police and Traffic Supplies Expenses
Non-Accountable Forms Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Water Expenses
Electricity Expenses
Other Supplies and Materials Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Membership Dues and Contributions to Organizations
Awards/Rewards Expenses
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Advertising Expenses
Printing and Publication Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent Expenses
Subscription Expenses
Survey Expenses
Awards/Rewards Expenses
Prizes
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
Other General Services
Janitorial Services
Security Services
Other Professional Services
Repairs and Maintenance - Land Improvements

Repairs and Maintenance - Infrastructure Assets

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Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Leased Assets Improvements
Repairs and Maintenance - Machinery and Equipment

Repairs and Maintenance - Furniture and Fixtures

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Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Other Property, Plant and Equipment
Repairs and Maintenance - Infrastructure Assets
Subsidy to NGAs

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Subsidy to Other Local Government Units
Subsidy to Other Funds

Transfers of Unspent Current Year DRRM Funds to the Trust Funds
Transfers for Project Equity Share /LGU Counterpart
Subsidy to General Fund Proper/Special Accounts
Subsidy to Local Economic Enterprises
Donations
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Taxes, Duties and Licenses

Fidelity Bond Premiums
Insurance Expenses
Depreciation - Land Improvements

Depreciation - Infrastructure Assets

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Depreciation - Buildings and Other Structures
Depreciation - Investment Property
Depreciation - Leased Assets Improvements
Depreciation
Depreciation
Depreciation
Depreciation

Furniture, Fixtures and Books
Furniture, Fixtures and Books
Depreciation - Machinery and Equipment

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Depreciation - Transportation Equipment
Depreciation - Other Property, Plant and Equipment

Amortization - Intangible Assets
Discount on Real Property Tax- Basic

Discount on Special Education Tax
Loss of Assets
Loss on Guaranty
Research, Exploration and Development Expenses
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Demolition and Relocation Expenses
Desilting and Dredging Expenses
Repairs and Maintenance - Leased Assets
Subsidies - Others
Bank Charges
Commitment Fees
Interest Expenses
Management Supervision/Trusteeship Fees
Guarantee Fees

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Matrix on the Conversion of Accounts

Philippine Government Chart of Accounts to RCA for LGS

Petty Cash Fund

Conversion of LGS RCA

Philippine Government Chart of Accounts

Allowance for Doubtful Accounts

Due from Officers and Employees

Loans Receivable - GOCCs

Loans Receivable - LGUs

Loans Receivable - Others

Real Property Tax Receivable

Special Education Tax Receivable

Currency Swap Receivable

Due from GOCCs

Conversion of LGS RCA

Philippine Government Chart of Accounts

Due from LGUs

Due from NGOs/POs

Advances to Officers and Employees

Conversion of LGS RCA

Philippine Government Chart of Accounts

Accountable Forms Inventory

Drugs and Medicines Inventory

Medical, Dental and Laboratory Supplies Inventory

Gasoline, Oil and Lubricants Inventory

Textbooks and Instructional Materials Inventory

Military and Police Supplies Inventory

Confiscated/Abandoned/Seized Goods Inventory

Agricultural, Fishery and Forestry Products

Conversion of LGS RCA

Philippine Government Chart of Accounts

Other Agricultural, Fishery and Forestry Products Inventory

OTHER CURRENT ASSETS

Other Current Assets

Conversion of LGS RCA

Philippine Government Chart of Accounts

Other Investments and Marketable Securities

PROPERTY, PLANT AND EQUIPMENT

Conversion of LGS RCA

Philippine Government Chart of Accounts

### Accumulated Depreciation - Railways

Electrification, Power and Energy Structures

Hospitals and Health Centers

Markets and Slaughterhouses

Conversion of LGS RCA

Philippine Government Chart of Accounts

Leasehold Improvements, Buildings

Other Leasehold Improvements

OFFICE EQUIPMENT, FURNITURE AND FIXTURES

Furniture and Fixtures

IT Equipment and Software

Conversion of LGS RCA

Philippine Government Chart of Accounts

MACHINERIES AND EQUIPMENT

Agricultural, Fishery and Forestry Equipment

Construction and Heavy Equipment

Conversion of LGS RCA

Philippine Government Chart of Accounts

Disaster Response and Rescue Equipment

Medical, Dental and Laboratory Equipment

Military and Police Equipment

Technical and Scientific Equipment

Other Machinery and Equipment

Conversion of LGS RCA