COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

BALANCE SHEET ACCOUNTS

ASSETSCURRENT ASSETS

CASHCash on Hand

101 Cash in Vault102 Cash - Collecting Officers103 Cash - Disbursing Officers104 Petty Cash Fund

Cash in National Treasury108 Cash - National Treasury, Modified Disbursements System (MDS)

Cash in Bank - Local Currency110 Cash - Bangko Sentral ng Pilipinas111 Cash in Bank - Local Currency, Current Account112 Cash in Bank - Local Currency, Savings Account113 Cash in Bank - Local Currency, Time Deposits

Cash in Bank - Foreign Currency114 Cash - Bangko Sentral ng Pilipinas115 Cash in Bank - Foreign Currency, Current Account116 Cash in Bank - Foreign Currency, Savings Account117 Cash in Bank - Foreign Currency, Time Deposits

RECEIVABLESReceivable Accounts

121 Accounts Receivable301 Allowance for Doubtful Accounts

122 Notes Receivable123 Due from Officers and Employees124 Loans Receivable - GOCCs125 Loans Receivable - LGUs126 Loans Receivable - Others127 Real Property Tax Receivable128 Special Education Tax Receivable129 Interests Receivable130 Currency Swap Receivable

Inter-Agency Receivables 131 Due from National Treasury136 Due from NGAs137 Due from GOCCs138 Due from LGUs139 Due from NGOs/POs

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

Intra-Agency Receivables141 Due from Central Office/Home Office142 Due from Regional Offices/Staff Bureaus/Branch Offices143 Due from Operating Units144 Due from Other Funds145 Due from Subsidiaries/Affiliates

Other Receivables146 Receivables - Disallowances/Charges147 Dividend Receivable149 Other Receivables

INVENTORIESMaterials

151 Raw Materials Inventory152 Work-In-Process Inventory153 Finished Goods Inventory154 Merchandise Inventory

Supplies155 Office Supplies Inventory156 Accountable Forms Inventory157 Animal/Zoological Supplies Inventory158 Food Supplies Inventory159 Drugs and Medicines Inventory160 Medical, Dental and Laboratory Supplies Inventory161 Gasoline, Oil and Lubricants Inventory162 Agricultural Supplies Inventory163 Textbooks and Instructional Materials Inventory164 Military and Police Supplies Inventory165 Other Supplies Inventory 166 Confiscated/Abandoned/Seized Goods Inventory167 Spare Parts Inventory168 Construction Materials Inventory

Agricultural, Fishery and Forestry Products169 Livestock Inventory170 Crops and Fruits Inventory176 Other Agricultural, Fishery and Forestry Products Inventory

PREPAYMENTS177 Prepaid Rent178 Prepaid Insurance179 Prepaid Interest180 Deposit on Letters of Credit181 Advances to Contractors

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title182 Deferred Charges 185 Other Prepaid Expenses

OTHER CURRENT ASSETS186 Guaranty Deposits189 Other Current Assets

INVESTMENTSINVESTMENTS IN SECURITIES

191 Investments in Treasury Bills192 Investments in Stocks193 Investments in Bonds197 Other Investments and Marketable Securities

SINKING FUND198 Sinking Fund

PROPERTY, PLANT AND EQUIPMENTLAND AND LAND IMPROVEMENTS

201 Land202 Land Improvements

302 Accumulated Depreciation - Land Improvements203 Runways/Taxiways

303 Accumulated Depreciation - Runways/Taxiways204 Railways

304 Accumulated Depreciation - Railways205 Electrification, Power and Energy Structures

305 Accumulated Depreciation - Electrification, Power and Energy Structures

BUILDINGS 211 Office Buildings

311 Accumulated Depreciation - Office Buildings212 School Buildings

312 Accumulated Depreciation - School Buildings213 Hospitals and Health Centers

313 Accumulated Depreciation - Hospitals and Health Centers214 Markets and Slaughterhouses

314 Accumulated Depreciation - Markets and Slaughterhouses215 Other Structures

315 Accumulated Depreciation - Other Structures

LEASEHOLD IMPROVEMENTS218 Leasehold Improvements, Land

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title318 Accumulated Depreciation - Leasehold Improvements, Land

219 Leasehold Improvements, Buildings319 Accumulated Depreciation - Leasehold Improvements, Buildings

220 Other Leasehold Improvements320 Accumulated Depreciation - Other Leasehold Improvements

OFFICE EQUIPMENT, FURNITURE AND FIXTURES221 Office Equipment

321 Accumulated Depreciation - Office Equipment222 Furniture and Fixtures

322 Accumulated Depreciation - Furniture and Fixtures223 IT Equipment and Software

323 Accumulated Depreciation - IT Equipment 224 Library Books

324 Accumulated Depreciation - Library Books

MACHINERIES AND EQUIPMENT226 Machineries

326 Accumulated Depreciation - Machineries227 Agricultural, Fishery and Forestry Equipment

327 Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment

228 Airport Equipment328 Accumulated Depreciation - Airport Equipment

229 Communication Equipment329 Accumulated Depreciation - Communication Equipment

230 Construction and Heavy Equipment330 Accumulated Depreciation - Construction and Heavy Equipment

231 Firefighting Equipment and Accessories331 Accumulated Depreciation - Firefighting Equipment and

Accessories232 Hospital Equipment

332 Accumulated Depreciation - Hospital Equipment233 Medical, Dental and Laboratory Equipment

333 Accumulated Depreciation - Medical, Dental and Laboratory Equipment

234 Military and Police Equipment334 Accumulated Depreciation - Military and Police Equipment

235 Sports Equipment335 Accumulated Depreciation - Sports Equipment

236 Technical and Scientific Equipment336 Accumulated Depreciation - Technical and Scientific Equipment

240 Other Machineries and Equipment

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title340 Accumulated Depreciation - Other Machineries and Equipment

TRANSPORTATION EQUIPMENT241 Motor Vehicles

341 Accumulated Depreciation - Motor Vehicles242 Trains

342 Accumulated Depreciation - Trains243 Aircraft and Aircraft Ground Equipment

343 Accumulated Depreciation - Aircraft and Aircraft Ground Equipment

244 Watercrafts344 Accumulated Depreciation - Watercrafts

248 Other Transportation Equipment348 Accumulated Depreciation - Other Transportation Equipment

OTHER PROPERTY, PLANT AND EQUIPMENT250 Other Property, Plant and Equipment

350 Accumulated Depreciation - Other Property, Plant and Equipment

PUBLIC INFRASTRUCTURES251 Roads, Highways and Bridges252 Parks, Plazas and Monuments253 Ports, Lighthouses and Harbors254 Artesian Wells, Reservoirs, Pumping Stations and Conduits255 Irrigation, Canals and Laterals256 Flood Controls257 Waterways, Aqueducts, Seawalls, River Walls and Others260 Other Public Infrastructures

REFORESTATION PROJECTS261 Reforestation - Upland 262 Reforestation - Marshland/Swampland

CONSTRUCTION IN PROGRESSAgency Assets

264 Construction in Progress - Agency AssetsPublic Infrastructures/Reforestation Projects

266 Construction in Progress - Roads, Highways and Bridges267 Construction in Progress - Parks, Plazas and Monuments268 Construction in Progress - Ports, Lighthouses and Harbors269 Construction in Progress - Artesian Wells, Reservoirs, Pumping

Stations and Conduits270 Construction in Progress - Irrigation, Canals and Laterals

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title271 Construction in Progress - Flood Controls272 Construction in Progress - Waterways, Aqueducts, Seawalls, River

Walls and Others273 Construction in Progress - Other Public Infrastructures274 Construction in Progress - Reforestation - Upland275 Construction in Progress - Reforestation - Marshland/Swampland

OTHER ASSETS281 Work/Other Animals282 Breeding Stocks283 Arts, Archeological Specimen and Other Exhibits284 Items in Transit285 Restricted Fund/Assets290 Other Assets

LIABILITIES

CURRENT LIABILITIES Payable Accounts

401 Accounts Payable402 Notes Payable403 Due to Officers and Employees408 Dividend Payable409 Interest Payable

Inter - Agency Payables 411 Due to National Treasury412 Due to BIR413 Due to GSIS414 Due to PAG-IBIG415 Due to PHILHEALTH416 Due to Other NGAs417 Due to Other GOCCs418 Due to LGUs

Intra – Agency Payables421 Due to Central Office/Home Office422 Due to Regional Offices/Staff Bureaus/Branch Offices423 Due to Operating Units424 Due to Other Funds425 Due to Subsidiaries/Affiliates

Other Liability Accounts426 Guaranty Deposits Payable427 Performance/Bidders/Bail Bonds Payable428 Currency Swap Payable

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title429 Tax Refunds Payable439 Other Payables

LONG – TERM LIABILITIESMortgage/Bonds/Loans Payable

441 Mortgage Payable442 Bonds Payable – Domestic443 Bonds Payable – Foreign444 Loans Payable – Domestic445 Loans Payable – Foreign450 Other Long – Term Liabilities

DEFERRED CREDITS451 Deferred Real Property Tax Income452 Deferred Special Education Tax Income453 Organization Cost455 Other Deferred Credits

EQUITY

GOVERNMENT EQUITY501 Government Equity502 Capital Stock503 Paid in Capital in Excess of Par Value504 Subscribed Capital Stock505 Restricted Capital506 Appraisal Capital507 Treasury Stock510 Retained Earnings

INTERMEDIATE ACCOUNTS511 Cost of Goods Sold512 Income and Expense Summary513 Retained Operating Surplus

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A

Account Code Account Title

INCOME

TAX REVENUENational Taxes

551 Business Tax552 Capital Gain Tax553 Documentary Stamp Tax 554 Donors Tax555 Estate Tax556 Excise Tax on Articles557 Final Tax558 Franchise Tax559 Immigration Tax560 Import Duties561 Income Tax - Individuals562 Income Tax - Partnerships563 Income Tax - Corporations564 Professional Tax565 Stock Transfer Tax566 Tax on Forest Products567 Value Added Tax568 Value Added Tax - Expanded569 Travel Tax578 Other National Taxes 579 Fines and Penalties - National Taxes

Local Taxes581 Amusement Tax582 Business Tax583 Community Tax584 Franchise Tax585 Occupation Tax586 Printing and Publication Tax587 Property Transfer Tax 588 Real Property Tax 589 Real Property Tax on Idle Lands590 Special Assessment Tax591 Special Education Tax

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A

592 Tax on Delivery Trucks and Vans 593 Tax on Sand, Gravel and Other Quarry Products598 Other Local Taxes 599 Fines and Penalties - Local Taxes

GENERAL INCOME ACCOUNTS

Permits and Licenses601 Fees on Weights and Measures602 Fishery Rental Fees603 Franchising and Licensing Fees604 Motor Vehicles Users Charge605 Permit Fees606 Registration Fees608 Other Permits and Licenses609 Fines and Penalties - Permits and Licenses

Service Income611 Affiliation Fees612 Athletic and Cultural Fees613 Clearance and Certification Fees614 Comprehensive Examination Fees615 Diploma and Graduation Fees616 Garbage Fees617 Inspection Fees618 Library Fees619 Medical, Dental and Laboratory Fees620 Passport and Visa Fees621 Processing Fees622 Seminar Fees623 Toll and Terminal Fees624 Transcript of Records Fees628 Other Service Income629 Fines and Penalties - Service Income

Business Income631 Hospital Fees632 Income from Canteen Operations633 Income from Cemetery Operations634 Income from Communication Facilities635 Income from Dormitory Operations636 Income from Markets637 Income from Slaughterhouses

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A 638 Income from Transportation Systems639 Income from Waterworks Systems640 Landing and Parking Fees641 Printing and Publication Income642 Rent Income643 Sales Revenue644 Tuition Fees648 Other Business Income649 Fines and Penalties - Business Income

Subsidy Income651 Subsidy Income from National Government652 Subsidy from other National Government Agencies653 Subsidy from Central Office/Home Office 654 Subsidy from Regional Office/Staff Bureau/Branch Office655 Subsidy from Operating Unit656 Subsidy from Other LGUs657 Subsidy from Other Funds658 Subsidy from Subsidiaries/Affiliates

Other Income661 Dividend Income662 Income from Grants and Donations663 Insurance Income664 Interest Income665 Internal Revenue Allotment666 Sale of Confiscated/Abandoned/Seized Goods and Properties 667 Share from Economic Zones668 Share from Expanded Value Added Tax (EVAT) 669 Share from National Wealth 670 Share from PAGCOR/PCSO671 Share from Tobacco Excise Tax678 Miscellaneous Income 679 Other Fines and Penalties

GAIN/LOSS ACCOUNTS

681 Gain/Loss on Foreign Exchange (FOREX)682 Gain/Loss on Sale of Disposed Assets683 Gain/Loss on Sale of Securities684 Prior Years' Adjustments

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A

Account Code Account Title

EXPENSES

PERSONAL SERVICESSalaries and Wages

701 Salaries and Wages - Regular 702 Salaries and Wages - Military/Uniformed703 Salaries and Wages - Part-time704 Salaries and Wages - Substitute705 Salaries and Wages - Casual706 Salaries and Wages - Contractual707 Salaries and Wages - Emergency

Other Compensation711 Personnel Economic Relief Allowance ( PERA)712 Additional Compensation ( ADCOM)713 Representation Allowance (RA)714 Transportation Allowance (TA)715 Clothing/Uniform Allowance716 Subsistence, Laundry and Quarter Allowance717 Productivity Incentive Allowance718 Overseas Allowance719 Other Bonuses and Allowances720 Honoraria721 Hazard Pay722 Longevity Pay723 Overtime and Night Pay724 Cash Gift725 Year End Bonus

Personnel Benefits Contributions 731 Life and Retirement Insurance Contributions732 PAG-IBIG Contributions733 PHILHEALTH Contributions734 ECC Contributions

Other Personnel Benefits738 Pension Benefits - Civilian739 Pension Benefits - Military/Uniformed740 Retirement Benefits - Civilian741 Retirement Benefits - Military/Uniformed

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

742 Terminal Leave Benefits743 Health Workers Benefits744 Provident Fund Benefits749 Other Personnel Benefits

MAINTENANCE AND OTHER OPERATING EXPENSESTraveling Expenses

751 Traveling Expenses - Local752 Traveling Expenses - Foreign

Training and Scholarship Expenses753 Training Expenses754 Scholarship Expenses

Supplies and Materials Expenses755 Office Supplies Expenses756 Accountable Forms Expenses 757 Animal/Zoological Supplies Expenses758 Food Supplies Expenses759 Drugs and Medicines Expenses760 Medical, Dental and Laboratory Supplies Expenses761 Gasoline, Oil and Lubricants Expenses762 Agricultural Supplies Expenses763 Textbooks and Instructional Materials Expenses764 Military and Police Supplies Expenses765 Other Supplies Expenses

Utility Expenses766 Water Expenses767 Electricity Expenses768 Cooking Gas Expenses

Communication Expenses771 Postage and Deliveries772 Telephone Expenses - Landline 773 Telephone Expenses - Mobile 774 Internet Expenses775 Cable, Satellite, Telegraph, and Radio Expenses778 Membership Dues and Contributions to Organizations779 Awards and Indemnities780 Advertising Expenses781 Printing and Binding Expenses

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

782 Rent Expenses783 Representation Expenses784 Transportation and Delivery Expenses785 Storage Expenses786 Subscriptions Expenses787 Survey Expenses788 Rewards and Other Claims

Professional Services791 Legal Services792 Auditing Services793 Consultancy Services794 Environment/Sanitary Services795 General Services796 Janitorial Services797 Security Services799 Other Professional Services

Repairs and MaintenanceLand Improvements

802 Repairs and Maintenance - Land Improvements803 Repairs and Maintenance - Runways/Taxiways804 Repairs and Maintenance - Railways805 Repairs and Maintenance - Electrification, Power and Energy Structures

Buildings 811 Repairs and Maintenance - Office Buildings812 Repairs and Maintenance - School Buildings813 Repairs and Maintenance - Hospitals and Health Centers814 Repairs and Maintenance - Markets and Slaughterhouses815 Repairs and Maintenance - Other Structures

Leasehold Improvements818 Repairs and Maintenance - Leasehold Improvements, Land819 Repairs and Maintenance - Leasehold Improvements, Buildings820 Repairs and Maintenance - Other Leasehold Improvements

Office Equipment, Furniture and Fixtures821 Repairs and Maintenance - Office Equipment822 Repairs and Maintenance - Furniture and Fixtures823 Repairs and Maintenance - IT Equipment and Software

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

Machineries and Equipment826 Repairs and Maintenance - Machineries827 Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment828 Repairs and Maintenance - Airport Equipment829 Repairs and Maintenance - Communication Equipment830 Repairs and Maintenance - Construction and Heavy Equipment831 Repairs and Maintenance - Firefighting Equipment and Accessories832 Repairs and Maintenance - Hospital Equipment833 Repairs and Maintenance - Medical, Dental and Laboratory Equipment834 Repairs and Maintenance - Military and Police Equipment835 Repairs and Maintenance - Sports Equipment836 Repairs and Maintenance - Technical and Scientific Equipment840 Repairs and Maintenance - Other Machineries and Equipment

Transportation Equipment841 Repairs and Maintenance - Motor Vehicles842 Repairs and Maintenance - Trains843 Repairs and Maintenance - Aircraft and Aircraft Ground Equipment844 Repairs and Maintenance - Watercrafts848 Repairs and Maintenance - Other Transportation Equipment

Other Property, Plant and Equipment850 Repairs and Maintenance - Other Property, Plant and Equipment

Public Infrastructures851 Repairs and Maintenance - Roads, Highways and Bridges852 Repairs and Maintenance - Parks, Plazas and Monuments853 Repairs and Maintenance - Ports, Lighthouses and Harbors

854Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations

and Conduits855 Repairs and Maintenance - Irrigation, Canals and Laterals856 Repairs and Maintenance - Flood Controls

857Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls

and Others860 Repairs and Maintenance - Other Public Infrastructures

Reforestation Projects861 Repairs and Maintenance - Reforestation - Upland862 Repairs and Maintenance - Reforestation - Marshland/Swampland

Subsidies and Donations

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

871 Subsidy to National Government Agencies872 Subsidy to Regional Offices/Staff Bureaus/Branch Offices873 Subsidy to Operating Units874 Subsidy to Local Government Units875 Subsidy to Government Owned and Controlled Corporations876 Subsidy to NGOs/POs877 Subsidy to Other Funds878 Donations879 Subsidy to Subsidiaries/Affiliates

Confidential, Intelligence, Extraordinary and Miscellaneous Expenses881 Confidential Expenses882 Intelligence Expenses883 Extraordinary Expenses884 Miscellaneous Expenses

Taxes, Insurance Premiums and Other Fees891 Taxes, Duties and Licenses892 Fidelity Bond Premiums893 Insurance Expenses

Non-Cash ExpensesBad Debts

901 Bad Debts ExpenseDepreciation

Land Improvements 902 Depreciation - Land Improvements903 Depreciation - Runways/Taxiways904 Depreciation - Railways905 Depreciation - Electrification, Power and Energy Structures

Buildings911 Depreciation - Office Buildings 912 Depreciation - School Buildings913 Depreciation - Hospitals and Health Centers914 Depreciation - Markets and Slaughterhouses915 Depreciation - Other Structures

Leasehold Improvements918 Depreciation - Leasehold Improvements, Land919 Depreciation - Leasehold Improvements, Buildings920 Depreciation - Other Leasehold Improvements

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

Office Equipment, Furniture and Fixtures921 Depreciation - Office Equipment922 Depreciation - Furniture and Fixtures923 Depreciation - IT Equipment 924 Depreciation - Library Books

Machineries and Equipment926 Depreciation -Machineries927 Depreciation - Agricultural, Fishery and Forestry Equipment928 Depreciation - Airport Equipment929 Depreciation - Communication Equipment 930 Depreciation - Construction and Heavy Equipment931 Depreciation - Firefighting Equipment and Accessories932 Depreciation - Hospital Equipment933 Depreciation - Medical, Dental and Laboratory Equipment934 Depreciation - Military and Police Equipment935 Depreciation - Sports Equipment936 Depreciation - Technical and Scientific Equipment940 Depreciation - Other Machineries and Equipment

Transportation Equipment941 Depreciation - Motor Vehicles942 Depreciation - Trains943 Depreciation - Aircraft and Aircraft Ground Equipment944 Depreciation - Watercrafts948 Depreciation - Other Transportation Equipment

Other Property, Plant and Equipment950 Depreciation - Other Property, Plant and Equipment

Depletion951 Obsolescence - IT Software

Discounts954 Discount on Real Property Taxes955 Discount on Special Education Tax

Tax Exemptions and Refunds 957 Loss from Tax Exemptions 958 Tax Refunds

COA Circular No. : 2004-002 Date: April 29, 2004

ANNEX A Account

Code Account Title

Remittance to National Treasury from Assets Disposal959 Remittance to National Treasury from Assets Disposal

Other Maintenance and Operating Expenses961 Loss of Assets962 Loss on Guaranty969 Other Maintenance and Operating Expenses

FINANCIAL EXPENSES971 Bank Charges972 Commitment Fees973 Debt Service Subsidy to GOCCs974 Documentary Stamps Expenses975 Interest Expenses979 Other Financial Charges