Professional Documents
Culture Documents
SUBJECT : Amendment of COA Circular No. 83-200, increasing to P500 and above the value
of items to be categorized as furniture, fixtures, equipment, work animals and
books, and the corresponding revision of the definitions of the affected accounts
in view of such increase.
1.0 PURPOSE
2.2 Consequently, the amount of P300 appearing in the description of the following
accounts is hereby increased to P500:
4.0 EFFECTIVITY