Chart of Accounts

CRP1 Segment Values

October 3, 2008
NATCO Accounting Flexfield (Draft Sept/10/08)
Business Inter-
Company Segment Location Department Account Product company Future1 Future2
CCC BBB LLLL DDDD AAAAA PPPP CCC 00000 00000 Total
Length 3 3 4 4 5 4 3 5 5 36

Segment Secondary Cost Center / Natural Inter-

Designation Balancing Tracking Management Account company
Parent/ Parent/ Parent/ Parent/
Child Child Child Child

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Chart of Accounts Company Values (CCC)

Company Definition
005 Natco Group Inc
010 NTC Technical Services
015 NTG Group De Mexico
020 National Tank - Corp
022 Linco-Electromatic Inc.
024 Western Measurement Equipment Company
026 Test Automation & Controls
028 Surefire
030 Natco Canada
035 Natco Japan
040 Natco De Venezuela
050 Axsia Holdings
052 Axsia Group Limited
054 Axsia Limited
056 Axsia Howmar Limited
058 Fluid Processing (L) Bhd
060 Natco UK Ltd
062 Axsia Serck Baker (Nigeria) Limited
064 Fluid Processing Sdn Bhd
066 Richard Mozley Limited
070 Natco De Luxemburg S.a.r.L.
072 Natco Norge Holdings AS
074 Natco Norway AS

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Chart of Accounts Business Unit Values (BBB)
Business
Unit Definition
010 Corp
020 R&D
100 IES
110 IES-in LE
120 IES-Sacroc
130 IES-Mem&Serv
140 IES-R&D
200 S&T
210 S&T -in LE
220 S&T -Export
230 S&T -Venezuela
240 S&T -Mexico
300 A&C

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Chart of Accounts Location Values (LLLL)
With Location Rollups
Location- Location-
Location Definition Rollup Location-Rollup-Desc Location Definition Rollup Location-Rollup-Desc
0100 NORTH AMERICA 0100 NORTH AMERICA 2000 ROCKY MOUNTAIN 0500 UNITED STATES
0500 UNITED STATES 0100 NORTH AMERICA 2050 Bakersfield 2000 ROCKY MOUNTAIN
1000 GULF COAST & EASTERN 0500 UNITED STATES 2120 Casper 2000 ROCKY MOUNTAIN
1050 Belle Chasse 1000 GULF COAST & EASTERN 2155 Denver 2000 ROCKY MOUNTAIN
1075 Bossier City 1000 GULF COAST & EASTERN 2190 Farmington 2000 ROCKY MOUNTAIN
1100 Brookhaven 1000 GULF COAST & EASTERN 2225 Grand Junction 2000 ROCKY MOUNTAIN
1125 Conway 1000 GULF COAST & EASTERN 2330 Pittsburg 2000 ROCKY MOUNTAIN
1150 Corpus Christi 1000 GULF COAST & EASTERN 2365 Rock Springs 2000 ROCKY MOUNTAIN
2380 Seattle 2000 ROCKY MOUNTAIN
1175 Harvey 1000 GULF COAST & EASTERN
2400 Vernal 2000 ROCKY MOUNTAIN
1200 Houston 1000 GULF COAST & EASTERN
2435 Williston 2000 ROCKY MOUNTAIN
1225 Jasper 1000 GULF COAST & EASTERN 2500 CANADA 0100 NORTH AMERICA
1250 Kalkaska 1000 GULF COAST & EASTERN 2520 Bonnyville 2500 CANADA
1275 Longview 1000 GULF COAST & EASTERN 2525 Calgary 2500 CANADA
1300 Magnolia 1000 GULF COAST & EASTERN 2530 Edmonton 2500 CANADA
1325 New Iberia 1000 GULF COAST & EASTERN 2535 Fort St. John 2500 CANADA
1350 Nitro 1000 GULF COAST & EASTERN 2540 Grande Praire 2500 CANADA
1375 Northport 1000 GULF COAST & EASTERN 2700 MEXICO 0100 NORTH AMERICA
1450 Yatesboro 1000 GULF COAST & EASTERN 2750 Veracruz 2700 MEXICO
1475 Zapata 1000 GULF COAST & EASTERN 2800 SOUTH AMERICA 2800 SOUTH AMERICA
1500 MID-CONTINENT 0500 UNITED STATES 2825 VENEZUELA 2800 SOUTH AMERICA
1550 Aztec 1500 MID-CONTINENT 2850 Anaco 2825 VENEZUELA
1585 Caldwell 1500 MID-CONTINENT 2875 Caracas 2825 VENEZUELA
1595 Carlsbad 1500 MID-CONTINENT 3000 EUROPE 3000 EUROPE
1620 Electra 1500 MID-CONTINENT 3100 UNITED KINGDOM 3000 EUROPE
1655 Godley 1500 MID-CONTINENT 3120 Farnborough 3100 UNITED KINGDOM
3140 Gloucester 3100 UNITED KINGDOM
1665 Hobbs 1500 MID-CONTINENT
1680 Kilgore 1500 MID-CONTINENT 3300 EASTERN EUROPE 3000 EUROPE
3350 Moscow 3300 EASTERN EUROPE
1690 Midland 1500 MID-CONTINENT
6000 ASIA 6000 ASIA
1725 Odessa 1500 MID-CONTINENT
6100 JAPAN 6000 ASIA
1760 Oklahoma City 1500 MID-CONTINENT
6125 Tokyo 6100 JAPAN
1795 Perryton 1500 MID-CONTINENT
6200 SE ASIA 6000 ASIA
1830 Ratliff City 1500 MID-CONTINENT 6225 Kuala Lumpur 6200 SE ASIA
1865 Snyder 1500 MID-CONTINENT
6500 MIDDLE EAST 6500 MIDDLE EAST
1900 Tulsa 1500 MID-CONTINENT 6600 SAUDI ARABIA 6500 MIDDLE EAST
1970 Wichita Falls 1500 MID-CONTINENT 6625 Saudi 6600 SAUDI ARABIA

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Chart of Accounts Department Values (DDDD)
With Department Rollups (all values should be available)
Department- Department- Department- Department-
Department Definition Rollup Rollup-Desc Department Definition Rollup Rollup-Desc
1000 MFG 1000 MFG 5000 DISTRIBUTION 5000 DISTRIBUTION
1010 Shop Ops 1000 MFG 5100 Branch Ops 5000 DISTRIBUTION
1050 Trad Mgr 1000 MFG 5150 Training 5000 DISTRIBUTION
1090 Std/FGI 1000 MFG 5200 Traffic 5000 DISTRIBUTION
1125 Machine Shop 1000 MFG 5250 Invt Ctrl 5000 DISTRIBUTION
1150 Rebuild Shop 1000 MFG 5300 Export Sales 5000 DISTRIBUTION
2000 ENG 2000 ENG 5350 Mexico Sales 5000 DISTRIBUTION
2050 Engineering - Mechanical 2000 ENG 5400 Branch AMS 5000 DISTRIBUTION
2100 Drafting 2000 ENG 5425 Branch Proving 5000 DISTRIBUTION
2150 Proposals 2000 ENG 5450 Used Eqpt 5000 DISTRIBUTION
2200 Project Mgmt 2000 ENG 5475 Electrical Service 5000 DISTRIBUTION
2250 Purchasing 2000 ENG 5500 Branch Sales 5000 DISTRIBUTION
2300 Doc Ctrl 2000 ENG 5550 Branch VP 5000 DISTRIBUTION
2350 Project Ctrl 2000 ENG 5600 Plant Mfg 5000 DISTRIBUTION
3000 GAS OPS 3000 GAS OPS 5650 Area Mgmt 5000 DISTRIBUTION
3050 Plant 1 3000 GAS OPS 7000 G&A 7000 G&A
3100 Mobil Plant 3000 GAS OPS 7020 Controller 7000 G&A
3150 Topping Unit 3000 GAS OPS 7040 AP 7000 G&A
3200 Expansion 3000 GAS OPS 7060 HR 7000 G&A
3250 Plant 2 3000 GAS OPS 7080 Credit 7000 G&A
3300 CO2 Service 3000 GAS OPS 7100 Safety 7000 G&A
4000 MARKETING 4000 MARKETING 7120 IT 7000 G&A
4100 SALES 4000 MARKETING 7140 President 7000 G&A
4150 Bangkok(Ky Doucet) 4100 SALES 7160 Gen Admin 7000 G&A
4170 International BTO 4100 SALES 7180 Admin-Eng 7000 G&A
4190 OWT Product Line Marketers 4100 SALES 7200 Admin-S&T 7000 G&A
4210 Director Sales & Marketing 4100 SALES 7220 VP-OWT 7000 G&A
4230 Traditional Sales w/ Gas 4100 SALES 7260 Admin-Gas 7000 G&A
4250 Gas Technology 4100 SALES 8000 R&D 8000 R&D
4270 Refinery & Marcom 4100 SALES 8100 Research & Development 8000 R&D
4290 GT Desulphurization Tech. 4100 SALES 8200 R&D - Intercompany Allocation 8000 R&D
4310 Venezuela(75% Caracas) 4100 SALES 8300 R&D - Segment Allocation 8000 R&D
4330 Natco Saudi - Joe Titzer 4100 SALES 9000 CORP 9000 CORP
4350 Natco Al-Rushaid ME Ltd JV 4100 SALES 9025 CEO 9000 CORP
4370 Tech. & Prod. Develpmt. 4100 SALES 9050 President 9000 CORP
4390 GT Membrane Group 4100 SALES 9075 Gen Admin 9000 CORP
4500 POE 4000 MARKETING 9100 VP-Finance 9000 CORP
4550 POE - Mexico 4500 POE 9125 Controller 9000 CORP
4600 POE (US Ops/Trad) - CO2 4500 POE 9150 Internal Audit 9000 CORP
4650 POE - Venezuela 4500 POE 9175 Tax Dept 9000 CORP
4700 POE - OWT(T&S) 4500 POE 9200 Treasury 9000 CORP
4750 POE - OWT(BTO) 4500 POE 9225 Supply Chain 9000 CORP
4800 POE - GAS(BTO) 4500 POE 9250 IT 9000 CORP
9300 Legal 9000 CORP

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Chart of Accounts Account Values (AAAAA)
With Account Rollups (all values should be available)

(SEE Account Handout)

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Chart of Accounts Product Values (PPPP)
(all values should be available)

Product
code
Values Definition
1000 Product
2000 Service
3000 Lease

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Review of COA Notes
Chart of Accounts (1)
Chart of accounts (COA) is a very flexible, almost free-form,
combination of segments (as many as you like) of different lengths.
You use these segments to flag transactions so that they are
summarized in a meaningful way to your business.
The chart is referred to as 'flexfields', which is the underlying
technology. The acronym 'CCID' (Code Combination Identifier) or the
term Accounting Flexfield' refers to an individual combination of
segment values, or a complete account number.
A specific chart of accounts (complete with values) is associated
with each ledger and the same chart can be associated with many
ledgers.
Oracle specifies only three segments, Natural Account, Balancing
Segment, and Cost Center, as mandatory.

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Chart of Accounts (2)
COA is a direct reflection of your reporting needs.
It should contain separate segments for each major reporting item
(company, department, account, etc.)
Each segment should represent a single dimension
Within each segment, parent rollups can be defined to allow
reporting at multiple levels and facilitate mass allocations
Segment values should be numbered to allow for easy ranges when
defining rollups & reports
COA Segment Values
Oracle can dynamically generate combinations of segment values
Cross-validation rules govern what combinations can be created
Parent values can be created that are used to determine a sum of
amounts across a child range

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Cost Center
Cost Center is a focal point for a department's expenses. You might
use the cost center to track 'the Finance Department'. In cases
where labor is the most important element of expense, cost centers
in your chart of accounts and the HR Department' discussed earlier
will refer to the same business unit in the real world. The Oracle E-
Business Suite includes the ability to keep them synchronized.
Many customers exploit naming conventions and ranges to facilitate
the combination of individual cost centers in local companies into a
worldwide view of similar cost centers. Ledger security includes a
facility to control accounting access by ranges within chart of
account segments that can be deployed usefully in this context.
Many customers also use cost centers, rather than natural accounts,
to aggregate functional expense types such as 'Research and
Development' or 'Finance'.

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Balancing Segment
We previously discussed Balancing Segment in the context of
Ledgers and representations of Legal Entities. A Balancing Segment
is a segment of the COA that forces balancing, meaning that the
Ledger will calculate a receivable and payable between balancing
segments for any entry that crosses them.
BSV facilitates the preparation of full balance sheet and income
statements for each BSV and makes them useful for any business
unit for which you need to track balance sheets.
Customers use balancing segments to identify registered
companies that are accounted for together in a single ledger,
divisions for which they wish to measure balance sheet data and
return on investment, and externally reportable segments.
Use BSV for each LE in a ledger: 01, 02, 03. Other than balancing, no
additional functionality is attached to Balancing Segment.

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Natural Account
For many companies, natural account also has an organizational
impact. Companies deploy the natural account in different ways.
Some start 'at the top' with their external reporting lines (for
example, cash, revenue), expand the list to include their
management reporting lines (different types of revenue), and then
expand further to the level of granularity they wish. Others start 'at
the bottom' with detailed departmental expenditure types.
Companies that start with reporting lines often reach the point where
'Finance Salaries', 'Finance Benefits', and so on are natural
accounts, and a report on all Finance accounts delivers the Finance
expense. Those that start at the bottom often use 'Salaries' and
'Benefits' as the natural account and establish a list of cost centers
to be the total finance.

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COA Design Considerations (1)
Examine your organization structure to identify how you measure
performance and profitability. You may even want multiple
organizational structures to allow views of the organization from
multiple perspectives. For example, if you have both regional and
country managers, you can set up one segment which is based on
'Location'. You can use summary accounts to roll up managers
from each location to their respective country managers.
Visualize each segment of your account as a unit dimension of
your business. Combine units that are based on similar
dimensions to avoid using multiple segments that measure the
same dimension.
Identify the functions, products, programs, funding sources,
regions, or any other business dimensions you want to track.
Model your LE using the balancing segment so that you can take
advantage of LE features, such as Intercompany Accounting.
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COA Design Considerations (2)
Determine your reporting needs. Consider the following questions as
you begin defining your account structure:
What information will better help you manage your organization?
What different ways can you look at your operations?
What kinds of reports do managers ask for? Product or service managers
may want to see a gross margin report for each of their products or
services. Managers responsible for a particular functional area, such as
the Vice President of Research and Development, might want to see an
employee expense report for the entire division.
What reports are currently difficult to prepare?
What reports do you need, that are provided by other financial information
systems such as a revenue tracking system?
What statistical reporting, such as headcount by division, or unit sales by
product, do you want to perform?
Do you need to perform project reporting?
At what levels of detail do you produce reports?
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COA Design Considerations (3)
You can define separate segments for:
Legal Entity/Company: you should designate the balancing segment
Cost Center or Department: A segment that indicates functional areas of
your business, such as Accounting, Facilities, Shipping, .
Account: A segment that indicates your 'natural' account, such as Cash,
Accounts Payable, or Salary Expense.
Product: A segment that indicates products, such as disk drives, printer
Program: A segment that indicates programs, such as, for a university,
scholarship program, endowment program, or annual giving program.
District: A segment that indicates geographical locations, such as
Northern California, Central Florida or Western New York.
Distribution Channel: A segment that indicates the method by which your
product reaches your customer, such as Wholesale, Retail, OEM, etc.
Intercompany: A segment that indicates intercompany entities. This
segment usually mirrors your company or legal entity segment.

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