coa design final

ERP Chart of Account Design

Agenda

2

• Overview of Program

• Guiding Principles

• Leading Practices

• Technical Architecture

• Proposed Segments

• Reporting

• Appendix• Detailed Design Considerations

• Consolidated Natural Accounts

• Natural Account Numbering Ranges

Chart of Account DesignGoals and Benefits

3

Project Mission

Hertz is planning to implement a global instance of Oracle Financials and included in the scope of this project is the design of a new Chart of Accounts. The fundamental objectives for the new Chart of Accounts (COA) is to create an environment where the compilation and analysis of meaningful Hertz-wide information is efficient, data is standardized, and data is granular but yet can be rolled up into hierarchical structures. It will be flexible, scalable to address the required level of detail and will not contain duplicate or redundant data.

Benefits of a Well Designed COA

• Business Transformation – Improved financial analysis, making Hertz’s financial information more transparent; improved visibility into operations; and generated savings by streamlining administrative process.

• Enhanced Controls – Improved internal controls, moving away from investigatory and manual approaches to those that are more preventative and automated.

• Improved Hertz Reporting and Compilation of Data – Improved reporting and tracking capabilities at all levels; enhanced analysis and comparability across business units, management units and fiscal periods.

• Reduced Duplication of Effort – The new COA should decrease time and eliminate the effort associated with the current systemic data work-arounds in use, making accounting and reporting operations more efficient and eliminating most of the mapping/translation tables.

Overview of Program

• Hertz is planning to implement new Oracle financial systems. Defining and standardizing the Accounting Structure, which includes chart of accounts, functions, locations, legal entities and other dimensions, is a necessary pre-requisite to the systems implementation work.

• The existing Accounting Structure reflects an amalgamation of data elements driven by legacy requirements of diverse businesses and their systems. These have evolved over time due to an open governance process and lack of a singular, corporate-wide strategic vision.

• Complex mapping rules and manual interfaces must be maintained to enable legacy systems to share data.

• Aggregating and analyzing information is challenging for Hertz at an enterprise level. Without a commonly defined, lean set of financial code block elements, creating reports from multiple system is cumbersome. There are examples of differences in usage of the Account dimension between US and European operations during planning and forecasting processes.

There are several reasons driving the need to redesign Hertz’s Accounting Structure and other Accounting String elements (also known as the Code Block).

4

Chart of Account DesignDrivers for Change

Overview of Program

5

Guiding Principle Explanation

Align the language with the way management wants to run the business

• The language must support the key business objectives of the organization.

Simplify the set of codes• In legacy systems, many codes provide the same information resulting in

redundancy and inconsistency of values. In the new design, this redundancy is removed.

One code / dimension to answer one business question

• The language enables the capture of data in basic elements that answer 7 fundamental business questions (“who, what, which, when, why, where, how”) Views of data are supported through combinations and of the basic elements.

Non-Intelligent/Non-Hierarchical Codes

• Designing intelligence into a code restricts the number of values which the code can support and increases the amount of data input.

• Hierarchies should not be included in the code block itself . When roll-ups are required, these should be derived by the reporting mechanism and not be embedded in the language. FDM and DRM will support hierarchical structures outside of the actual ERP system.

Support flexible, user-definable rollups

• End-user tools which allow the user to define ad-hoc roll-ups should be provided.

A first key step in designing the Chart of Accounts is to define a set of guiding principles to channel decisions throughout the project. The examples below illustrate the behavior of high performing companies and their approach to Chart of Account design:

Chart of Account DesignGuiding Principles

Guiding Principles

6


Guiding Principles

Data

Chart of Accounts

and Hierarchy

Financial Reporting

• US GAAP

• IFRS

• Local GAAP

Performance Reporting

• Planning/budgeting

• EVA

• etc

Tax Reporting

• Planning

• Compliance

• Defense

Treasury Reporting

• Hedging

• Liquidity Planning

Book vs. tax differencesCash vs. accrual differences

External vs. internal differences

Statuto

ry require

ments

• Multi-org structure

• Cost Centers

• Segmentation

• Product

• etc

Transactions will be entered into the system once and will meet the requirements for all reporting. Data integrity, reporting transparency, and single version of the truth will result. In addition, reconciliations will be reduced.


Guiding Principles

Hertz COA design is driven by financial, management and regulatory data requirements. A flexible COA design is necessary to satisfy all requirements.

DataRequirements

Code BlockDesign

Consolidation Software

BusinessArchitecture

AnnualReport

QuarterlyReport

ManagementReports

IFRS Accounting

Policies

GAAP Accounting

Policies

Regulatory / Statutory Reports

Management Reports

Regulatory Reports

Financial

7

8

Based on our experiences, the following exemplify the leading practices demonstrated at high performing companies:

• Single chart of accounts, used consistently across all business/organization units, legal entities, etc.

• Includes consistent use of all segments across all business/operating units (i.e. utilizing the intercompany technology across all geographies)

• Standardization of accounting code blocks should be the definitive answer to any management or operational issue (i.e. one Management structure across all geographies)

• Use consistent data definitions and hierarchy structures• All segments should have a clearly defined use that is consistent globally• The definitions and intended uses of the segments should be published as a global data dictionary and made

available to all users

• Standardize accounting treatments for all transactions across all legal entities• Customization should only occur to satisfy local statutory requirements

• Develop the Code Block within delivered ERP functionality

• Appropriate Code Block segments to support both transaction recording and profitability / cost analysis.

• Develop code block that allows for easy retrieval of the desired data set without requiring significant manual manipulation or logic.

• Capture data at the lowest level required for reporting and analytical purposes in the appropriate application

• The lowest level may not be used in all instances of reporting• Data will be captured and summarized via defined hierarchies for ease of use

Chart of Account DesignLeading Practices

Leading Practices

9

• Create a scalable solution to allow for acquisitions and other corporate growth

• Keep the transaction system views in the subsidiary ledgers, not in the general ledger• Fixed asset classes, for example, would be house in the subsidiary ledger. However, data linkages are

established to facilitate efficient reporting and analysis.• Data in the subsidiary is available via the reporting solution (level of detail determined during design phase)

• Utilize ERP delivered functionality, where possible, for creating links between sub-ledgers. • Provide drill-down from the General Ledger to sub-ledgers for easy analysis

• Apply and consistently use the global Code Block structure across all groups and applications:

• Common, shared Code Block values and definitions should remain constant (e.g., General Ledger BU should have consistent definition across all ledgers).

• Sub-ledger systems (e.g., AP, Billing) can use flexible Code Block elements for their own purposes (such as vendor

id, customer number, etc.); these values will not be shared by other systems.

• Use a standard Code Block for all legal entities to facilitate consolidations and eliminations.

• Consider the impact of proposed Code Block on data entry. Minimize key strokes at data entry where possible and have maximum visibility on single window.

• Process all transactions within a reasonable timeframe. Some roll-ups may not be efficient for allocation or report processing; too broadly defined fields may have too many values leading to inefficiencies, etc.

• Code block must be easily auditable.

Chart of Account DesignLeading Practices (cont’d)

Leading Practices

10

• Establish and enforce a comprehensive policy for Master Data governance (including CoA, profit centers, cost centers, etc.)

• Centralized Master Data group

• Cleary define ownership and controls policy

• Cleary define maintenance process

• Aggregate and summarize transactions from all subsidiary ledgers to the general ledger on a more frequent basis, e.g. weekly, daily, instantaneous

• Fixed Asset and Inventory modules are integrated with the Purchasing/Accounts Payable application to eliminate re-keying of Fixed Asset detail

Chart of Account DesignLeading Practices (cont’d)

Leading Practices

11

Leading Practices

• Define at least three key GL segments: Balancing Block, Cost Center Block, and the Natural Account.

• Define a Legal Entity GL segment as the balancing segment.

• Utilize a Product or Management Entity G/L segment to differentiate between offerings, services, or business segments.

• Keep G/L GL Flexfield structure simple (between 5 - 8 segments) for ease of maintenance and use.

• Set aside at least one “To Be Determined” G/L segment for meeting future business needs

• Post summary transactions to the GL, maintain the detail in the sub-ledger, and utilize drill-down functionality for inquiries.

• Keep each dimension as a separate segment. Avoid having more than one meaning for a segment (avoid “smart coding”). If the definitions are not discrete, and/or transaction values are not material, the segment will quickly become obsolete.

• Achieve vertical structures through Oracle parent-child relationships rather than by adding additional horizontal segments.

Chart of Account DesignHertz Oracle Code Block Leading Practices

12

Leading Practices

• Establish logical account ranges that are well understood across the enterprise. This will help reduce overall report definition maintenance.

• Maintain the appropriate level of detail within a segment. Too much detail may lead to complicated reports and maintenance.

• Design the GL Report Key segments so that they do not change often over time. This will allow for more meaningful period-to-period comparisons.

• Do not use dependent segments unless the segment/sub-segment hierarchy can be applied to all segment values.

Do not create a separate segments to track projects and/or assets, if you are implementing Oracle Projects and/or Oracle Assets, respectively.

If all detail resides in one system or in a group of tightly integrated applications (for example

revenue by product in AR) and is not needed in processing, retain the detail in the sub-ledger and do not include it in the accounting Flexfield. Facilitate reporting requirements outside of the general ledger.

If you need to capture detailed information about a segment (revenue and expense) in multiple systems that all pass data to the general ledger, then include that segment in your accounting Flexfield

Chart of Account DesignHertz Oracle Code Block Leading Practices (cont’d.)

13

Leading Practices

Evaluate the benefit of Income Statements by dimensions such as Product, Management Entity, or Operating Unit if it requires extensive allocation of costs below gross margin.

Segments that are frequently defaulted should appear toward the end of the Flexfield. This will increase the data entry speed.

Ensure that the length of each segment is long enough to accommodate current and future needs. If frequent restructurings anticipated, then allow enough positions to avoid having to recycle values.

Choose a segment separator and segment characters that will speed data entry. For example, 01.300.300456, is significantly faster to enter than BLT/CPS/300456. GL Report Keys that can be entered solely from a numeric key pad allow for the quickest data entry.

Avoid two segments used for the same thing. For example, if you need to record and report on both zones and regions, then use a single segment. Because regions are typically groups of zones, regions can be created using a district segment by defining a parent for each region, with relevant zones as children.

Ensure that the use and meaning of a segment is well understood. Ensure that their is a common segment nomenclature across the organization. Confusion of segment use and meaning can lead to a rapid decline in the usefulness of stored data.


14

Leading Practices

Consider the sources of information when determining complex accounting structures. In Oracle, non-financial employees will need to understand account distributions for purchase requisitions, expense reimbursements, time reporting and analysis. The more complex the accounting structure the more training that will be required.

Other reporting/data warehouse tools should be considered to complement Oracle GL reporting capabilities (e.g., OFA, OSA, Hyperion, other OLAP tools). This will alleviate the need to capture and maintain all the data in Oracle GL (e.g., customer, sales, etc.).

Normalize the data - Do not include codes that can be derived from others (e.g., region or state can be derived from location).

Segment re-use - While sometimes okay when segment only applies to one or a few accounts (e.g., reusing employee number segment for customer ID), this is not recommended for reporting and validation table reasons. (If segment only applies to one or a few accounts, it may not belong in the GL Report Key to begin with.)

Be practical - Is data available? Is it needed to run the business? Is there a better way of getting it (e.g., a Fixed Asset system could be used for additions, retirements, sales, transfers, of assets)?

• Establish naming convention definitions and policies to enforce the creation, usage and maintenance of the reporting key.


15

When the Global Code Block design is complete, it is expected that the following will have been developed:

• A common language that applies to all users across business units and geographies

• A Code Block design and associated value sets which have clear, single meanings

• A simplified and reduced number of Code Block values

• A Code Block structure that:

• Reduces risk specific to reconciling and mapping financial data

• Reduces inconsistent use of data elements across geographies and business units

• Allows for the automation of critical activities associated with Hertz consolidator roles (e.g., accounting for intercompany transactions, managing allocations)

• Reduces amount of manual effort required to reconcile and report on financial data

• Supports a deeper and broader set of reporting requirements

• Streamlines governance processes and systems maintenance

• Increased amount of time available for financial data analysis

• Provides for a streamlined and enhanced Planning and Forecasting capability

• Enhances ability to integrate new acquisitions, joint ventures, and property sales

Chart of Account DesignExpected Outcomes

Leading Practices

Thin vs. Thick General LedgerData Dimensions

Basic Financial(Legal / Statutory)

Basic Financial(Legal / Statutory)

Business Analytics(Management)

Business Analytics(Management)

Thin Thick

Representative Data Structure Elements:

Information Types:

Legal Entity

Natural Account

Cost Center (location – Management Entity)

Intercompany Legal Entity

Transaction Type

Function (COE)

Operating Unit (Airport, Off Airport, Car Share, Advantage)

Customer Segment

Project ID

Product Group / Collections

Asset Class

Future Use

Thick Ledger – Ledger dimensions extended to support detailed analysis and external reporting

Utilized as central data model, staging, and reporting construct

Supports detailed legal, statutory, internal and external reporting and analysis

Thin Ledger – Minimal ledger dimensions to support legal entity and statutory requirements

Minimal data to support “Record to Report” concept

“Mission Critical” operational design

16

Leading Practices

Data Structure Elements:

Legal Entity

Natural Account



Transaction Type Function (COE)

Asset Class

Operating Unit (Airport, Off Airport, Car Share, Advantage)

Customer Segment

Project ID

Product Group / Collection

Option 1:

Legal Entity

Natural Account



Future Use

Option 2:

Legal Entity

Natural Account



Transaction Type Asset Class

Function (COE)

Project ID

Product Group / Collection Future Use

Option 3:

Legal Entity Natural Account Cost Center (location – Management

Entity)

Intercompany Legal Entity Transaction Type Function (COE) Asset Class Operating Unit (Airport, Off Airport,

Car Share, Advantage) Customer Segment Project ID Product Group / Collection Future Use

Thin vs. Thick General LedgerRecommendations

Thin Thick

Leading Practices

17

18

Chart of Account DesignTarget Architecture

Technical Architecture

19

Chart of Account DesignGeneral Ledger to Sub Ledger Relationship


Chart of Account DesignMultiple Representations

20

SLA

Transaction

Accounting

Sub Ledger Transactions

SLA

Corporate Ledger(Primary Ledger)

Local Statutory Ledger(Secondary Ledger)

OracleAccountsPayable

OracleAccounts

Receivable

OracleFixed

Assets

Other Subledgers

Legal Entity

A single Sub Ledger transaction can be posted to two ledgers using the multiple representations functionality.

SLA: Sub Ledger Accounting


Chart of Account Design Integrated System ArchitectureLeading companies deploy a system architecture that features a seamless integration of all components, from the transaction level detail to consolidated statutory reporting.


21

The new COA design is based on new Oracle ERP technology Hertz will implement in the near future. The functionality the new Oracle ERP introduces allows Hertz to expand the depth of information it can capture and utilize for decision making purposes:

22

• Flexfield String: Segments make up distinct Flexfield strings. Reporting is a matter of combining different segments of the Flexfield string to pull the required data.

• Hierarchies: Each segment can be rolled into a relational structures (hierarchies). Hierarchies enable high and low level reporting. (Legal, Management, Operational, Geographic)

• Maintenance: Each segment has a distinct definition. Requests for new segment values need to be evaluated against the definition to ensure they are in the proper segment. Segment values may be in wide ranges to allow easier hierarchy maintenance.

• Commitment Control: Budgeting is done at multiple levels for multiple audiences. The flexibility of the Flexfield string allows for robust budgeting.

• Accounts: An account structure will be utilized that will include hierarchal structures. Natural Accounts most often are summary level accounts. Sub Accounts are at the lowest levels and are the segment values.

• Standardized Entries: The ERP system will systematically require standardization of data entries into the new segment values.

Chart of Account DesignKey Changes


Chart of Account DesignAccounting Flexfields (General Ledger)

23

• The Oracle Accounting Flexfield (reporting key) is used to post accounting transactions in Oracle GL.

• It is a data model used to capture and analyze business transactions in the Oracle Accounting Ledgers according to business and statutory requirements.

• Comprised of multiple segments, as shown above

• A value set is the list of values for one segment, such as the list of Legal Entities. Segment values are numbers or codes within each segment, such as Legal Entities 001 and 002 or Natural Accounts 4100 and 5100.

• A combination is one full accounting Flexfield with all segment values• Values are stored as numbers, but can/will be translated to alphas in the reporting solution• Example Flexfield string:

001 – Hertz Worldwide

Legal

Entity

Legal

EntityManagement

Entity

Management

EntityNatural

Account

Natural

AccountIntercompanyIntercompany Future

Use

Future

UseFuture

Use

Future

Use

Accounting Flexfield Structure

001.24600.1285.060.55.000000


Chart of Account DesignSegments

24

Legal

Entity

Legal

EntityManagement

Entity

Management

EntityBusiness

Line

Business

Line CustomerCustomerProductProduct FunctionFunctionNatural

Account

Natural

Account

Segment Segment Segment Segment

Example Accounting & Reporting Segments

• Segments are individual dimensions that define the characteristics of the reporting key.

• Segments define how you transact and report both fiscally and management reporting purposes.

• Reporting hierarchies can and will be established in each segment by defining Oracle parent-child relationships

• An example of this would be a Natural Account that can be drilled down on to view the accounts that are summarized into that Natural Account.

• The combination of segments can include cross-validation rules. Cross validation rules define whether a value of a particular segment can be combined with specific values of other segments.

• An example of this would be a RAC Management Entity cannot be combined with a specific HERC account

• In Oracle, there are mandatory segments that must be setup to allow accounting transactions to be processed.

• Some of the above segments will not be contained in the GL code block, per se. They will be attributes of the data and derived based on pre-determined relationships and/or hierarchies

Future

Use

Future

Use

Segment Segment Segment Segment


IntercompanyIntercompany Future

Use

Future

Use

Segment Segment

GL GL GL GL GL GL Reporting Reporting Reporting Reporting

Chart of Account DesignGuiding PrinciplesHertz COA design is driven by financial, management and regulatory data requirements. A flexible COA design is necessary to satisfy all requirements.

25

Flexfields

LegalEntity

Mgmt.Entity

Natural Account

Interco.

Hertz Global – 001

Hertz Systems - 016

Phila. Downtown – 18010

York, PA - 68050

Cash A/R Depreci

ation …

Hertz Global – 001

Hertz Systems - 016Val

ues

1. Each Flexfield is a clearly distinguishable view of data.

2. Each Flexfield has a list of values.

3. The list of values of one Flexfield may be viewed against the list of values of another Flexfield. This is done via the creation of combinations (crossings of Flexfield values)

1. A Flexfield may have descriptive flex fields (DFFs). A DFF is a specific item coupled with a Flexfield. Each value in the Flexfield can have a DFF value.

2. The DFFs of one Flexfield can only be viewed against the list of values of that Flexfield. The DFFs on one Flexfield cannot be viewed against the list of values of another Flexfield.

Dimensionalizing data will ensure that: The future code block is more aligned with the functionality of a relational database Data is maintained by creating manageable lists of values The size of the Chart of Accounts is greatly reduced The code block provides a flexible and evolving structure that accommodates business change

Descriptive Flexfield

Product Customer Function

Airport Off Airport HES Leasing Car Share

Cars Vans Air Cranes Pumps

Commercial

Discretionary

Industrial Fragmente

d

HR IT Marketing Legal PropertyV

alu

es

BusinessLine


XXX . XXXXXX . XXXX . XXXXX . XXX . XX . XXXX

IntercompanyManagement Entity

Legal EntityNatural Account

Future Use

27 characters (7 data fields)

26

Chart of Account DesignFlexfield Structure – Decomposition of Design


100 . 235000 . 4050 . 40505 . 000 . 00 . 0000

Hertz Corporation RAC . Downtown Dallas . Vehicle Maintenance . Car Maintenance . 000 . 00 . 0000

Technical Structure

Example String

Translated

Future Use

Sub Account

Chart of Account DesignKey GL FlexfieldsHertz COA design is driven by financial, management and regulatory data requirements. A flexible COA design is necessary to satisfy all requirements.

27

COA Segment

Legal Entity Management Entity Natural Account Intercompany Future

Usage Who owns it? Where (physically or logically) do transactions occur?

What is the nature of the transaction?

With whom did we do business internally?

Reserved for future needs as may be required

Definition / Parameters

• Properly defined Legal Entity for statutory reporting purposes

Measurement and control of a unique set of revenues and/or costs (e.g., locations) Lowest level of detail is Cost Center (e.g. locations)

Measurement of financial transactions of a unique nature (e.g., assets, liabilities, revenues, expenses) Generally used to support the preparation of statutory reports & management reporting

Facilitates intercompany transaction identification and reconciliation

Allows flexibility to adapt to future data needs as may be required

Comments May also represent a non-legal entity if, for all intents and purposes, that organization acts and has the same requirements, e.g., fully balanced set of books, as a Legal Entity May also represent a consolidating entity as required for consolidation purposes

Each Management Entity should have one and only one designated owner Management Entity will generally only relate to P&L accounts for transaction purposes. May be used with balance sheet accounts to facilitate reconciliations and adequate internal controls To be defined at the lowest level at which you want to measure and manage revenues and/or costs

Natural Accounts are typically defined at the minimal level of granularity required to meet consolidated statutory (e.g., US GAAP) reporting requirements Additional granularity may be defined, e.g., local statutory or tax to meet other requirements

Intercompany segment is only relevant when a transaction crosses two or more Legal Entities Intercompany segment will only be populated for intercompany balancing accounts

Although Future segments are rarely ever implemented in practice, it is a leading practice to include them as a risk mitigation factor


28

Consolidated HFM REVENUE

Prime Revenue300 3000-3049 Rental Revenue305 3050-3099 HCM Operating Revenues310 3100-3149 Revenues - Foreign - Trucks

315 3150-3199Revenues - Foreign - Car Leases

320 3200-3249 Premium Revenues325 3250-3299 REVENUES-OPERATING

330 3300-3349RENTAL REVENUE & ADJUST.

335 3350-3399 RENTAL REVENUE - TOOLS340 3400-3449 REVENUES-FOREIGN OTHER345 3450-3499 Other Rental Revenues

• Oracle R12 in combination with the Account Receivables module will record all revenue transaction by Legal Entity, Management Entity, Natural Account

• Product and Customer Detail will stored in the sub-ledger

• HFM will consolidate all Revenue results from the Oracle R12 GL system

• OBIEE, HFM, and Essbase will allow the end-users to report Revenue at multiple levels of the Legal Entity or Management Entity structure

• End-users will also be able to drill into the detailed account rollups

ERP –GL Prime and Sub Account

HERTZ GLOBAL HOLDINGS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

Consolidated Statement of Operations

Chart of Account DesignAccounting Results Data Flow


29

• Oracle R12 in combination with the Inventory and Fixed Asset module will record all transaction by Legal Entity, Management Entity, Natural Account

• Asset and Inventory Details will be stored in the sub-ledger


Consolidated HFM PPE

• HFM will consolidate all ledger accounts and legal entity activity relating to PPE

Reconciliation of GAAP to NON GAAP Earnings measures

• OBIEE, HFM, and Essbase will allow the end-users to report on PPE at multiple levels of the Legal Entity or Management Entity structure

• End-users will also be able to drill into the detailed account and asset class rollups

Chart of Account DesignPP&E Data Flow


30

• Oracle R12 in combination with the Inventory and Fixed Asset module will record all transaction by Legal Entity, Management Entity, Natural Account

• Asset and Inventory Details will be stored in the sub-ledger


Consolidated HFM DOE

• HFM will consolidate all ledger accounts and legal entity activity relating to DOE

• OBIEE, HFM, and Essbase will allow the end-users to report DOE at multiple levels of the Legal Entity or Management Entity structure

• End-users will also be able to drill in to the detailed account rollups

Consolidated Statement of Operations

Chart of Account DesignDirect Operating Expense Flow


HERTZ GLOBAL HOLDINGS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

Hertz Investors, Inc.STATEMENTS OF OPERATIONS

The Hertz Corporation STATEMENTS OF OPERATIONS

Hertz International STATEMENTS OF OPERATIONS

Holland BVSTATEMENTS OF OPERATIONS

Hertz Global Holding Inc.

Hertz Investors

The Hertz Corporation

Hertz International

Holland BV

Chart of Account DesignLegal Entity Drill Down Example

31


RAC US.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

Central RegionSTATEMENTS OF OPERATIONS

Midwest ZoneSTATEMENTS OF OPERATIONS

Area L22P1STATEMENTS OF OPERATIONS

Profit Center L2201STATEMENTS OF OPERATIONS

RAC US

Central Region

Midwest Zone

Area L22P1

Profit Center L2201

Chart of Account DesignManagement Entity Drill Down Example

2201 O’Hare Airport

2201 O’Hare AirportSTATEMENTS OF OPERATIONS

32


33

• HFM and the Reporting tools will provide the External Reporting and access to the supporting GL detail

• OBIEE Data Warehouse will pull the detail from Wall Street and support the accounting drill down structure

• All debt detail should be stored in the Wall Street Workstation

• The General Ledger should store only aggregated summary account level information by the required legal entities

Chart of Account DesignDebt Record to Report


Definition and Purpose: The Legal Entity for which financial statements are produced. Tax and statutory requirements define the Legal Entity structures

Required in ERP system(s):Required for Hyperion Planning:

YesYes

Proposed Length / Format: 3 / Numeric

Examples: Hertz Global Holdings Inc., Hertz New Zealand Holdings Ltd.

Tracked in ERP: Only one legal entity in ERP per regulatory locations, other entities are tracked as business units / management entities in the ERP ledger

Key Impacts: • Legal Entity will default on all transactions and can be changed as needed

• Legal Entity will be required on all GL entries• Each Legal Entity can be maintained in its own business unit

Benefits: • Ability to report separately on Legal Entities for management, financial, and compliance reporting

• Ability to report in native currency for country-specific reporting requirements and in US dollars for consolidation

• Ability to consolidate legal entities as needed• Secures data by business unit

Segments in the Proposed COA:Legal Entity

Proposed Segments

34

Segments in the Proposed COA:Legal Entity

Proposed Segments

35

Hertz Global Holdings, Inc

Hertz Investors, Inc

HDTMS, Inc

The Hertz Corporation

HIRE (Bermuda) Ltd

Hertz International Ltd

Navigation Solutions LLC

Smartz Vehicle Rental Corp

Hertz Systems Inc

Hertz Claim Management Corp

Brae Holding Corp

Hertz Equipment Rental Corp

Executive Ventures Ltd

Hertz Fleet Funding LLC

Hertz Technologies Inc

Hertz Funding Corp

Hertz Transporting Inc

Hertz Rent A Car (Shanghai) Co Ltd

Hertz Vehicle Financing LLC

Hertz General Interest LLC

Hertz Vehicle Sales Corporation

Hertz Global Services Corp

Simply Wheelz LLC

Hertz Local Edition Corp

Hertz Aircraft LLC

HCM Marketing Corp

Hertz Equipment Rental Co Holdings

Netherlands BV

24/7 Studio Equipment Inc

CCMG HERC Sub Inc

Matthews Equipment Ltd

Nova Scotia Company

Western Shut-down Ltd

Hertz Canada Equipment Rental

Partnership

Hertz Vehicles LLC

Stuugroep

Hertz NL Holdings

Hertz Asia Pacific (Japan) Ltd

NameTitle

Hertz Asia Pacific Pte Ltd (Sinapore)

NameTitle

Hertz New Zealand Holdings Ltd

Dan Ryan Car Rentals Ltd

NameTitle

Hertz Hong Kong Ltd

EVZ LLC

Hertz Claim Management SA

Hertz Do Brazil

Hertz Investments Ltd

Hertz Latin America S.A. de CV

Hertz Puerto Rico Holdings Inc

Hertz Equipment Rental Intl Ltd

ACE Rentals Tourism

Enterprises Ltd

Hertz New Zealand Ltd

Hertz Holdings Netherlands BV

FCC 2

Hertz de Espana SL

FCC 1

Hertz Alquiler de Maquinaria SA

Simply Wheelz SA

Hertz International RE Ltd

Apex Processing Ltd

Upstart AB

Hertz Europe Service Centre Ltd

Swedish Vehicles Services AB

*Note: Not all levels shown

The Management Entity represents the business unit operating structure within Hertz. Management Entity contains the cost center and profit center structures, usually physical locations.

36

• Intended use of Management Entity:

• Consolidation segment of all Hertz cost centers

• Cost centers are best defined as locations (RAC, HERC, etc.). Cost centers in the structure also reside at the corporate level.

• Cost centers (locations) reside in a hierarchal format. The hierarchy will consolidate cost centers into Profit Centers, Pools, Zones, Regions, Countries, etc.

• Current hierarchies differ slightly between Business Units (RAC/HERC) and geographies. Where possible, efforts should be made to enforce congruency.

• Changes to hierarchies structures could result in realignment of management structures

• For specialized or custom management and reporting purposes, remaining segments should be utilized.

• Excluded from Management Entity segment:

• Operating Unit structures built for specialized reporting needs (airport, off airport, etc.)

• Accounts

• Intelligent coding built in for specialized cost center use

• Specific transaction activity (e.g. locations for posting advertising spends)

Chart of Account DesignManagement Entity

Proposed Segments

Segments in the Proposed COA:Management Entity

Definition and Purpose: The Management Entity represents strategic business units within Hertz. Management Entity contains the cost center and profit center structures, usually physical locations, in a hierarchal format.


YesYes


Examples: Corporate cost centers, RAC locations, HERC locations, Advantage, HCM, RAC Car Sales, RAC Car Share, Zones, Pools

Tracked in ERP: Only one Management Entity configuration in ERP system.

Key Impacts: • Management Entity will default on all transactions and can be changed as needed

• Management Entity will be required on all GL entries• Each Management Entity can be maintained in its own business unit

Benefits: • Capacity to report separately on Management Entities for management, financial, and compliance reporting

• Ability to consolidate Management Entities as needed• Secures data by business unit• Reduces need for strategic business unit specific accounts• Reliance on other segments to achieve specialized reporting (e.g.

off airport) rather than introducing the intelligence into the hierarchy

Proposed Segments

37

Proposed Segments

38

Level 8

Level 7

Level 6

Level 5

Level 4

Level 3

Level 2

Level 1

Level 0

Section

Location

RAC Americas

Country

Region

Zone

Pool

District

Location

RAC Americas

Country

Region

RAC International

Europe

Region

HERC WW

Country

Region

Zone

Pool

District

Section

Location

RAC Other Intl Americas

Country

Pool

District

Section

Location

Zone

Pool

District

Section

RAC International

APAC

Country

Region

Zone

HERC Americas

Section

Location

District

Pool

Management Entity structures vary across organizational and geographic areas of the corporation. The following structures are recommended to bring the various organizations and geographies in order to facilitate a common management structure and language.

Chart of Account DesignManagement Entity – Global Structures

39

Chart of Account DesignManagement Entity – Global View

Proposed Segments

Bu

sin

ess

Un

itD

ivis

ion

Re

gio

n /

Co

un

try

Hertz

HERC

HCM

RAC

Corporate

RAC International

RAC Americas

RAC Admin/Other

HERC Americas

HERC Europe

Corporate CC’s

Corporate - Other

RAC Europe

RAC APAC / Other

International (AUS, NZ, China,

Other APAC)

RAC US

RAC Other Int’l Americas (CA, BR, PR, LA

Licensees)

RAC Admin

RAC Other

HERC US

Canada

HERC NA Corporate

HERC Italy


HERC Spain

HERC France

HERC Admin/Other

HERC Other

RAC International Admin/Other

RAC NA Admin/Other

RAC Licensees

HERC Licensees

40

Chart of Account DesignManagement Entity – RAC Americas

Proposed Segments

Re

gio

n /

Co

un

try

RAC Americas

RAC US

RAC Other Int’l Americas

Mid Atlantic Region

Southeast Region

Northeast Region

Central Region

Southwest Region

Western Region

Puerto Rico

Brazil

Canada

Alberta & Saskatchewan

Quebec & Maritimes

British Columbia

Ontario

Un

itD

ivis

ion

Zo

ne

/

Re

gio

n


RAC NA Admin Other

RAC NA Admin

RAC US Car Sales

RAC US Admin/Other

Field Rollup

West Central Region

South Pacific Locations

South Pacific Car Share

South Pacific Leasing

South Pacific Advantage

North Pacific Locations

North Pacific Car Share

North Pacific Leasing

North Pacific Advantage

Hawaii Locations

Hawaii Leasing

Hawaii Advantage

Florida Locations

Florida Car Share

Florida Leasing

Florida Advantage

Southeast Locations

Southeast Car Share

Southeast Leasing

SoutheastAdvantage

Northeast Advantage

New York Locations

Northeast Leasing

New York Car Share

Northeast Car Share

New York Leasing

Northeast Locations

New YorkAdvantage

Southwest Locations

Southwest Car Share

Southwest Leasing

Southwest Advantage

West CentralCar Share

West CentralLeasing

West CentralLocations

West CentralAdvantage

Mid AtlanticLocations

Mid Atlantic Car Share

Mid Atlantic Leasing

Mid Atlantic Advantage

MidwestLocations

Midwest Car Share

MidwestLeasing

MidwestAdvantage

North CentralLocations

North CentralCar Share

North CentralLeasing

North CentralAdvantage

RAC NA Other

41

Chart of Account DesignManagement Entity – RAC International

Proposed Segments

RAC International

RAC Europe

RAC APAC / Other International

Northern Europe

Southern Europe

APAC

UK

Germany

Belgium/Luxembourg

Netherlands

Switzerland

Slovakia

Czech Republic

Italy

Spain

France

Portugal

Australia

New Zealand

China

Un

itD

ivis

ion

Reg

ion

Co

un

try


RAC International Admin/Other

Other APAC

HESC

HEL

HEA

Ad Fund

Europe Car Sales

HCM

Netherlands Car Sales

Switzerland Car Sales

Belgium Car Sales

France Car Sales

Germany Car Sales

Italy Car Sales

UK Car Sales

Spain Car Sales

ROC Geneva

42

Chart of Account DesignManagement Entity – HERC US

Proposed Segments

HERC US

HERC Central

HERC Western

HERC Eastern

HERC US Admin

14

15

13

16

12

17

11

18

10

19

70

75

67

34

35

33

37

32

38

31

39

30

44

45

43

46

42

47

41

48

40

49

64

65

63

66

62

67

61

69

60

74

75

73

76

72

77

71

78

70

79

Div

isio

nR

eg

ion

Zo

ne


43

Chart of Account DesignManagement Entity – HERC Canada

Proposed Segments

Canada

Western Canada

Canada Admin

Eastern Canada

23

24

22

25

21

28

20

29

53

55

52

58

51

59

50

Div

isio

nR

egio

nC

ity


44

Chart of Account DesignManagement Entity – HERC France

Proposed Segments

HERC France

NORD / PICARDIE

OUEST

ILE DE FRANCE

HERC France - Other

BOURG / RH-ALP / PROV /

LANG-ROUSS / S.O.

Bourg-City 4

Bourg-City 5

Bourg-City 3

Other Bourg

Bourg-City 2

Bourg-City 1

ILE DE FRANCE-City 1




ILE DE FRANCE Other


NORD / PICARDIE-City 3



NORD / PICARDIE Other


OUEST-City 5

OUEST-City 6

OUEST-City 4

OUEST-City 7

OUEST-City 3

OUEST-City 8

OUEST-City 2

OUEST - Other

OUEST-City 1

HERC France HQ

France HES

Div

isio

nR

eg

ion

Cit

y


45

Chart of Account DesignManagement Entity – RAC North American Example

An example of the RAC North American Management Entity structure is below. Note the inclusion of Car Sales, Car Share, Advantage and Hertz Transporting in their respective geographic hierarchies. These structures are also present in the EMEA hierarchy at the same relative levels. Questions: Should these CC’s be included in their respective areas/profit centers etc?

Proposed Segments

* Note: Current Area numbers above. These will change in the new ERP system

Business Division Country Region Zone Pool DistrictTotal RAC

RAC AmericasRAC US

Field RollupSouthwest RegionWest CentralNortheast RegionMid Atlantic Region

Mid Atlantic LocationsL18P1L18P10L18P2L18P3L18P4L18P5L18P6L18P7L18P8L18P9Other MA Areas

Mid Atlantic Car ShareMid Atlantic AdvantageMid Atlantic Leasing

46

Chart of Account DesignManagement Entity – RAC North American Example

An example of the RAC North American Management Entity structure is below. The North American Management Entity structure differs from Europe in its use of hierarchal structures. There is an open question of whether the structures should be expressly aligned.

Proposed Segments

* Note: Current Location, Area and Profit Center numbers above. These will change in the new ERP system

Business Unit Division Country Region Zone Pool District Section DescriptionTotal RAC

RAC AmericasRAC US

Field RollupSouthwest Region

Southwest LocationsL16P2

L16271612 Lawton Airport1627 Oklahoma City OAP

L16401640 Tulsa

L16421642 Tulsa Off Airport1643 Tulsa Off Airport District 11646 Tulsa Off Airport District 27533 Bartlesville HLE, OK7536 Tulsa West. PL7538 South Park, OK (closed)7539 Tulsa - Midtown, OK

47

Chart of Account DesignManagement Entity – RAC International Example

Business Unit Division Region Country Subdivision City Location StorefrontDescriptionTotal RAC

RAC EMEARAC Europe

Northern EuropeUK

GermanyGermany Car SalesGermany Car ShareGermany Stations

GE.BERLINGEAHR061 AhrensburgGEBER060 BERLIN, BUDAPEST STR.GEBER061 BERLIN, KARL MARX STR.GEBER062 BERLIN BEHRENSTR.GEBER063 HERZBERGSTR.GEBER064 BERLIN - Spandau

An example of the RAC International Management Entity structure is below. The European Management Entity structure differs from the North American structure in the fact that Europe does not utilize Pools and Profit Centers in the same manner. This is an open question of whether the structures should be expressly aligned.

Proposed Segments

* Note: Current location numbers above. Location numbers will change in the new ERP system

48

Chart of Account DesignManagement Entity – HERC North American Example

An example of the HERC North American Management Entity structure is below. The North American Management Entity structure differs from Europe in its use of hierarchal structures. There is an open question of whether the structures should be expressly aligned.

Proposed Segments

* Note: Current Zone and Location numbers above. These will change in the new ERP system

Business Unit Division Region Zone Location DescriptionRAC EuropeTotal HERC

HERC AmericasHERC US

HERC Northeast10

9101 Flint, MI9102 Ft. Wayne, IN9103 Wixom, MI9104 HSE Detroit Entertainment Services9105 Grand Rapids, MI9109 Delaware City, DE (closed)

111213141516171819

49

Chart of Account DesignManagement Entity – HERC International Example

An example of the HERC International Management Entity structure is below. The European Management Entity structure differs slightly from North America in its use of hierarchal structures (Cities vs. Zones). There is an open question of whether the structures should be expressly aligned.

Proposed Segments

* Note: Current Zone and Location numbers above. These will change in the new ERP system

Business Unit Division Region City Location DescriptionTotal HERC

HERC EuropeHERC France

BOURG / RH-ALP / PROV / LANG-ROUSS / S.O.Bourg-City 1

HFALI040 ALBI

HFLYO040 CHASSIEU Bourg-City 2Bourg-City 3

HFCOL040 COLOMIERSHFTLU041 TOULOUSE NORD

Bourg-City 4Bourg-City 5Other Bourg

50

Chart of Account DesignManagement Entity – Corporate Example

To the right is an example of the Corporate Management Entity structure is below. The Corporate Management Entity structure will contain cost centers used enterprise wide.

Please note that this is not an exhaustive list of corporate cost centers.

Proposed Segments

* Note: Current cost center numbers above. These will change in the new ERP system

Level 1 Level 2 Level 3 Level 4 DescriptionHertz Corporate

Corporate CC'sITMarketingPark RidgeDocument ManagementHR

76 Talent Management77 Training & Development

240 RAC - Worker's Compensation241 HERC - Worker's Compensation242 HCM - Worker's Compensation238 Payroll Department - OKC243 Corporate - Worker's Compensation253 Advantage Medical Plan254 Supplemental Short Term Disability

63 Employee Benefits64 Employment Practices67 Employee Compensation

AviationInvestor RelationsOther

Corporate - OtherExecutive VenturesTruck Surplus PropertiesABS SecuritizationCorporate FunctionsHertz Vehicle SalesOther

Chart of Account DesignManagement Entity – Proposed Numbering

Proposed Segments

51

Management Entity: 6 digits in length

Ranges: • 00001 – 09999 Corporate /

Admin• 10000 – 29999 RAC Americas• 30000 – 49999 RAC EMEA• 50000 – 59999 HERC Americas• 60000 – 69999 HERC EMEA• 70000 – 74999 HCM• 75000 – 79999 Reserved for

Future Use• 80000 – 89999 Reserved for

Future Use• 90000 – 99999 Reserved for

Future Use

The Management Entity segment structures should follow logical numbering patterns divided along naturally occurring breaks. The following are the proposed numbering patterns:

Sub-ranges of numbering can be introduced below the levels highlighted above. An example of this would be setting up numbering ranges for RAC US regions. However, caution should be exercised to avoid running out of numbers and/or complicating a simplified structure.

There is an open question to the team as to whether to follow best practices (non-intelligent, generic numbering patterns). The actual numbering sequence(s) is pending this decision.

The Business Line represents the strategic business function within Hertz. Business Line is associated with a physical operating location and allows for performance reporting of specific sets of locations, regardless of Management Entity structures.

52

• Intended use of Business Line:

• Quickly and easily identify performance of key business functions

• Ability to segment performance without increasing the scope of the Management Entity structure

• Business Lines will function as an attribute of locations (cost centers) and can be viewed in the same hierarchal structures

• An example would be viewing performance of off airport locations without having to specifically identify locations deemed as off airport. Views of off airport locations can be viewed at all levels of the Management Entity hierarchy, such as pool, zone and regional performance.

• Forgoes the necessity to group individual locations within the Management Entity hierarchy in order to view specialized rollups

Chart of Account DesignBusiness Line

Proposed Segments

Segments in the Proposed COA:Business Line

Definition and Purpose: Business Line is a strategic business function within Hertz. Business Line is associated with a physical operating location and allows for performance reporting of specific sets of locations, regardless of Management Entity structures


YesYes


Examples: Airport, Off Airport, Advantage, HES, Leasing, Car Share, Sales

Key Impacts: • Quickly and easily identify performance of key business functions• Ability to segment performance without increasing the scope of the

Management Entity structure• Operating units will function as an attribute of locations (cost

centers) and can be viewed in the same hierarchal structures

Benefits: • Management and performance reporting has the ability to view specific operating/performance segments without individually choosing locations

• Management and performance reporting can view specific performance segments within the define management structure hierarchies (Profit Centers, Zones, Regions, etc.)

Proposed Segments

53

54

• Intended use of Business Line:

• Business Line will be derived from cost centers.

• All cost centers will have an Business Line

• Corporate cost centers will be designated as “Other” Business Lines

Chart of Account DesignBusiness Line

Proposed Segments

Airport

Off - Airport

Advantage

Sales

Connect

Leasing

Other

Business Line

Car

Equipment

Wholesale

Auction

Retail

Admin/ACE Non HLE

HLE

Corporate

Agency

HES

HES

HERC

HCM

Rental

Services

Segments in the Proposed COA:Customer

Definition and Purpose: The Customer segment would be utilized to identify key customer attributes or logical groupings (programs, demographics, etc.) for management and financial reporting.


YesTBD


Examples: Commercial, Discretionary, Government, Replacement, Tour, Construction, Industrial, Fragmented

Key Impacts: • Customer Segment will default on all transactions and can be changed as needed

• Customer Segment will not be required on all GL entries• Customer Segment definitions will be maintained at a corporate

level• Customer level detail and specifics to be housed in the data

warehouse

Benefits: • Capacity to report separately on demographic and/or promotional performance for management and financial reporting

• Customer Segments would be fashioned in a hierarchal format for detailed to summarized views of performance

• Linkages established between Data Warehouse and reporting solution

Proposed Segments

55

56

Div

isio

nM

ajo

r C

ust

om

ers

Min

or

Cu

sto

mer

s

RAC

Government

Replacement

Discretionary

Tour

Commercial

Corporate

SmallBusiness

FrequentTraveler

InboundMarketing

DomesticUnaffiliated

Inbound Unaffiliated

DomesticMarketing

Miscellaneous

Bank

No. 1 Club

Associations

Opaque

AMEXPrograms

Travel Industry

AAA

Government

FleetReplacement

Insurance

Dealership

Self PayReimbursement

BodyShop

DomesticTour

InboundTour


Chart of Account DesignRAC Customer Segmentation

Proposed Segments

57

Chart of Account DesignHERC Customer Segmentation

Proposed Segments

Div

isio

nM

ajo

r C

us

tom

ers

HERC

Fragmented

Other

Industrial

Construction


General Rental

Segments in the Proposed COA:Product

Definition and Purpose: The Product segment represents views of Hertz products grouped in logical arrangements to facilitate in-depth understanding of business drivers


NoTBD

Proposed Length / Format: 5 / Alpha Numeric

Examples: Cars, Vans, Air, Cranes, Electrical Material Handling

Key Impacts: • Product Segment will default on all transactions and can be changed as needed

• Product Segment detail will be contained in the Sub Ledger accounting modules

• Product Segment definitions will be maintained at a corporate level

Benefits: • Capacity to report separately on product performance for management and financial reporting

• Product Segments would be fashioned in a hierarchal format for detailed to summarized views of performance

Proposed Segments

58

59

Div

isio

nP

rod

uc

tT

yp

eP

rod

uc

tL

ev

el 1

RAC

Cars

Vans

Electric

Rent2Buy

Classic

Green

Fun

Prestige


Chart of Account DesignRAC Product Segmentation

Proposed Segments

60

Div

isio

nP

rod

uc

tT

yp

eP

rod

uc

tL

ev

el

1

HERC


Electrical

General

EarthMoving

MaterialHandling

Cranes

Pumps

Compaction &Paving

Vehicles

Aerial

Concrete &Masonry

Air

Retail Merchandise

Industrial

RoughTerrain

Vans

Trucks

Chart of Account DesignHERC Product Segmentation

Proposed Segments

Segments in the Proposed COA:Function

Definition and Purpose: The Function represents a departmentalized view of Hertz internal role groupings.


YesTBD


Examples: Finance, Human Resources, Technology, Marketing, Sales

Key Impacts: • Function will default on all transactions based on user profile & Account/Management Entity provided

• Function will not be required on all Sub Ledger entries• Function detail will be contained in the Sub Ledger accounting

modules• Function definitions will be maintained at a corporate level

Benefits: • Capacity to report separately on Function revenues/expenses for management and financial reporting

• Capacity to perform trial balance by Function

Proposed Segments

61

62

Chart of Account DesignFunction

Proposed Segments

Function

HR

IT

HCM

Legal

Franchise

Marketing

Fleet

Procurement

Finance

Property

Facilities

DocumentManagement

RiskManagement

CustomerCare

Sales

Allocation

Segments in the Proposed COA:Natural Account

Definition and Purpose: The Natural Account is used to transact and report on financial statement classification of a transaction (Asset, Liability, Net Assets, Revenue, Expense)


YesYes


Examples: Current Assets, Liabilities, Shareholders Equity, Revenue, Expenses

Key Impacts: • No intelligence built into accounting hierarchy. All required attributes captured by other dimensions.

• Required GL Segment (along with LE & ME/CC)• Globally defined account reporting segment values across the

company• Simplify naming and number of segment codes for transactions• Allows for posting summary transactions to the GL and maintaining

detail level transactions within the Sub Ledgers

Benefits: • Eliminates the need allocation, transfer, and accrued expenses at the sub-account level.

• Enterprise-level account reporting• Provides an opportunity to organize and rationalize Account

classifications with logical account ranges that are well understood across the enterprise

• Enforces consistency and reduces redundancy • Improved data and reporting quality

Proposed Segments

63

Nodes define the hierarchical relationship within the tree. Nodes can be categories (as in a group of liabilities)

Segments in the Proposed COA:Key Changes – Natural Account Hierarchies

Prime Accounts are typically representative of accounts found on common financial statements

Natural Account are the lowest level and are the segment values

The account hierarchy will be standardized across Hertz’s business units. Alternate hierarchies, or differing arrangements of the same primary accounts, can be made available to satisfy local regulatory reporting requirements such as IFRS calculated depreciation accounts.

64

BalanceSheetAssets

Current_AssetsLong Term Assets

PP&E (Net)PP&E (Gross)

PP&E Accum Depr. (US GAAP)

20000 - 20999

GoodwillLiabilities_Equity

LiabilitiesCurrent LiabilitiesLong Term LiabilitiesIntercompany Payables

Equity

Proposed Segments

Proposed Segments

65

1. Review of current accounting segments, allocation, intercompany, & transfer accounts.

2. Standardize numbering sequence and/or appropriate reporting account segment.,

3. Determine what transactional data will exist in sub-ledger modules; AP, AR, Purchasing, Inventory, etc. and create accounting rules.

4. Do not repeat transaction activity or segments that occur within other modules. Use the GL for roll-up, consolidation, and reporting

Example: Depreciation will be recorded in Fixed Assets & roll up to GL

General Ledger

eProcurement/ Purchasing/

PayablesAssets

Sales/ Billing/ AR

ProjectsWMS/

InventoryHR/

Payroll

PlanningBudgeting

Forecasting

T & EIndirect Tax

Management

AccountReconciliation

ToolsLIFO

PointOf

Sale

CreditManagement

TreasuryWorkstation

CorporateTax

FinancialConsolidation

Integrated Financial System- Daily Transactional Reporting- Monthly Transactional Reporting

Treasury

TimeCapture

Best of Breed Source SystemsIntegratedWorkplace

ManagementSystems

DataWarehouse

Best of Breed Post-Processing Tools

Reporting and Analytics

Dimensional Analysis

AnalyticsManagement

Reporting

External Financial Reporting

Specialized Billing

Segments in the Proposed COA:Natural Account Consolidation Process

Proposed Segments

66

Current Accounting Structure:

RAC NA FMS Sub-Prime Accounts

Count of Accounts 3,466

Count of Accounts not in HERC G/L 2,785

Count of Accounts with different Prime mappings in HERC G/L 85

Count of Accounts not available in HERC 7

Count of Accounts Description Differences (RAC vs. HERC) 562

RAC NA FMS Prime Accounts

Count of Primes 91

Count of Primes not in HERC G/L 50

Count of Prime Description Differences (RAC vs. HERC) 22

HERC NA FMS Prime Accounts

Count of Primes 61

Count of Primes not in RAC G/L 20

Count of Prime Description Differences (HERC vs. RAC) 22

HERC NA FMS Sub-Prime Accounts

Count of Accounts 1,244

Count of Accounts not in RAC G/L 558

Count of Accounts with different Prime mappings in RAC G/L 57

Count of Accounts not available in HERC 11

Count of Account Description Differences (HERC vs. RAC) 567

Segments in the Proposed COA:Natural Account: Current State

Proposed Segments

67

The Natural Account segment structures should follow logical numbering patterns divided along Financial Reporting categories such as Assets, Liabilities, Revenue, and Expenses. The following are the proposed numbering class categories:

GLOBAL PRIME PRIME ACCT RANGE DESCRIPTIONAssets

100 1000-1099 Cash110 1100-1149 Restricted cash115 1150-1199 Short-term investments120 1200-1249 Accounts receivable – affiliated companies125 1250-1299 Accounts receivable - customers130 1300-1349 Accounts receivable – other135 1350-1399 Reserve for uncollectible accounts140 1400-1449 Inventories145 1450-1499 Materials and supplies150 1500-1549 Prepaid expenses155 1550-1599 Revenue earning vehicles and equipment150 1600-1649 Investment in subsidiaries165 1650-1699 Fixed assets170 1700-1749 Franchises, concessions and contract costs175 1750-1799 Property, Equipment, Intangibles180 1800-1849 Leaseholds185 1850-1899 Deferred charges and other assets190 1900-1949 Intangibles195 1950-1999 Goodwill

• Assets Accounts: 1000-1999

• Sub-Accounts:TBD within each Asset Class

• Global Prime: Aligns with Asset Account Convention but will not be used within the GL COA; may reference as DFF in GL

Segments in the Proposed COA:Natural Account: Assets

Proposed Segments

68

Liabilities may require additional Account categories. Best practice dictates that if the activity takes place within another sub ledger, such as Intercompany AP, then the details stay within that sub ledger and roll-up to the GL within appropriate category**.

• Liability Accounts: 2000-2649

• Sub-Accounts:TBD within each Liability category

• Global Prime: Aligns with Liability Categories but will not be used within the GL COA

GLOBAL PRIME PRIME ACCT RANGE DESCRIPTION

Liabilities

200 2000-2099 Accounts payable – affiliated companies

210 2100-2149 Accounts payable – other

215 2150-2199 Accrued liabilities

220 2200-2249 Federal and foreign taxes on income

225 2250-2299 Accrued general taxes

230 2300-2349 Accrued Federal Taxes

235 2350-2399 Debt

240 2400-2449 Public liability and property damage

245 2450-2499 Deferred taxes on income

250 2500-2549 Minority Interest & Divisional Labor

255 2550-2599 PL & PD Reserves

260 2600-2649 Reserves - Def Income Taxes

**Another example would be the depreciation taking place in the FA sub ledger and rolling up to an overall Depreciation Account under Fixed Assets rather than multiple Depreciation Sub-Accounts within the Asset Category

Segments in the Proposed COA:Natural Account: Liabilities

Proposed Segments

69

Liabilities includes Shareholders Equity. The current Hertz accounting structure includes roughly 240 intercompany allocation accounts within shareholders equity. These accounts can be consolidated utilizing Oracle ERP functionality.

• Shareholders Equity:

2650-2999

• Sub-Accounts:TBD within each Shareholder Equity category

• Global Prime: Aligns with Liability Categories but will not be used within the GL COA


Stockholders’ Equity

265 2650-2699 Capital

270 2700-2749 Retained Earnings

275 2750-2799 Foreign Currency Translation Adjustment

280 2800-2849 Equity Adjustments

285 2850-2899 Treasury and Unrestricted Stock

290 2900-2949 Division & Affiliates

295 2950-2999 Division & Affiliates - Foreign

Sub-Accounts examples: Common Stock, Preferred Stock, Capital Stock, Preferred Additional Paid-In Capital, Unamortized Restricted Stock

In Oracle General Ledger, you can define rules using the Global Intercompany System (GIS) to generate intercompany transactions automatically

Segments in the Proposed COA:Natural Account: Shareholders Equity

Proposed Segments

70

Revenue includes all forms of earned income and sales revenue. The current HERC accounting structure includes Cost of Sales as a Revenue (390) prime account. COGS is typically considered a income statement account. It has been moved between Revenue and Operating Expenses.

• Revenue: 3000-3649 (could go up to 3999)

• Sub-Accounts:TBD within each revenue category

• Global Prime: Aligns with Revenue categories but will not be used within the GL COA


Revenue

300 3000-3049 Car Rental Revenue

305 3050-3099 Revenues - Foreign - Trucks

310 3100-3149 Revenues - Foreign - Car Leases

315 3150-3199 REVENUES-FOREIGN OTHER

320 3200-3249 Equipment Rental Revenue

325 3250-3299 RENTAL REVENUE - TOOLS

330 3300-3349 Other Rental Revenues

335 3350-3399 Leasing Revenue

340 3400-3449 Licensing Revenue

345 3450-3499 RENTAL REVENUE & ADJUST.

350 3500-3549 Gross Sales

340 3500-3599 XXX Revenue

345 3600-3649 Other Revenues

Segments in the Proposed COA:Natural Account: Revenue

Proposed Segments

71

Expenses includes those costs related to doing business as well as administrative and overhead. The current Hertz accounting structure includes a large number of allocation, transfer, and intercompany expenses which will be eliminated at the GL level and performed within the appropriate sub-ledger

• Expenses: 4000-9099

• Sub-Accounts:TBD within each expense category

• Global Prime: Aligns with Expense categories but will not be used within the GL COA


Expenses400 4000-4049 COST OF SALES405 4050-4099 Vehicle Maintenance410 4100-4149 Vehicle Damage415 4150-4199 Other Vehicle Costs420 4200-4249 Gasoline425 4250-4299 PL & PD Insurance430 4300-4349 DEPRECIATION-REE435 4350-4399 (GAIN) LOSS ON SALE - REE440 4400-4449 MANUFACTURES CREDITS445 4450-4499 INTEREST-OWNED VEHICLE450 4500-4549 P/L Vehicle Sales - Wholesale455 4550-4599 P/L Vehicle Sales - Customer Direct460 4600-4649 P/L Vehicle Sales - Retail465 4650-4699 P/L Vehicle Sales - Ineligible Wholesale470 4700-4749 Leased Vehicle Interest500 5000-5049 TRANSPORTER WAGES505 5050-5099 TRANSPORTER BENEFITS510 5100-5149 FIELD WAGES515 5150-5199 FIELD OVERTIME WAGES520 5200-5249 FIELD INCENTIVES525 5250-5299 FIELD BENEFITS530 5300-5349 CONCESSION FEES535 5350-5399 CONCESSION PASS THR FEES540 5400-5449 COMMISSION FEES545 5450-5499 GUARANTEED CHARGE CARD550 5500-5549 RESERVATION COSTS555 5550-5599 CUSTOMER SERVICE

Segments in the Proposed COA:Natural Account: Expenses

Proposed Segments

72

Expenses include those costs related to doing business as well as administrative and overhead

• Sample of Allocated Overhead that will be consolidated into sub-ledger (AP) and allocated via manual or automated allocation rules (AGS)

GLOBAL PRIME PRIME ACCT RANGE DESCRIPTIONExpenses

565 5650-5699 HCM Employment Related Expenses

570 5700-5749 HCM Travel & Related Expenses600 6000-6049 Neverlost Related Expenses605 6050-6099 Facility Expenses610 6100-6149 Service Vehicle Expenses615 6150-6199 Computers620 6200-6249 Advance System625 6250-6299 Foreign Country Admin630 6300-6349 Admin - Field635 6350-6399 ADMINISTRATIVE CREDITS640 6400-6449 Operating Expense Misc. Adjustments700 7000-7049 OKC Data Center G&A705 7050-7099 G&A - Central Office710 7100-7149 OKC MIS Costs800 8000-8049 Advertising Expenses805 8050-8099 Foreign Sales Promotions810 8100-8149 National Sales815 8150-8199 Marketing Admin - Intl Operations820 8200-8249 AGENCY MEDIA825 8250-8299 Advertising Fund Accounts - Non-Fordable830 8300-8349 Foreign Fordable Advertising - Prior Year

835 8350-8399 Foreign Non-Fordable Advertising - Prior year900 9000-9049 ADMINISTRATIVE SERVICES905 9050-9099 Other Deductions (Income)910 9100-9149 STATE INCOME TAXES915 9150-9199 FED & FOREIGN INCOME TAX920 9200-9249 Taxes on Incomes925 9250-9299 INVESTMENT TAX CREDIT

930 9300-9349 Minority Interest in Net Income of Consolidated Subsidiaries935 9350-9399 Allocated Overhead940 9400-9499 INVESTMENT CHARGES

Segments in the Proposed COA:Natural Account: Expenses (cont’d)

Proposed Segments

73

• Simple or Complex Allocations can be set up for recurring GL entries, Depreciation, and/or Accruals using automated accounting rules

• These allocations are configured within the appropriate sub-ledger to transfer consolidated data to the GL using the Intercompany GL Segment for posting and reporting

• Hertz has a number of prime accounts that will be considered for this type of consolidation & standardization.

Not all inclusive view of current allocation accounts

Prime NameRAC

Prime RAC Account DESCRIPTION

INTERNAL LABOR COST TFR 550 5599 C/S ALLOC.-NORTHEAST

CAR SALES ALLOCATION 560 5600 C/S ALLOC - PHILADELPHIA

CAR SALES ALLOCATION 560 5601 C/S ALLOC-ST. LOUIS, MO

CAR SALES ALLOCATION 560 5602 C/S ALLOC - CINCINNATI

CAR SALES ALLOCATION 560 5603 C/S ALLOC-CLEVELAND,OH

CAR SALES ALLOCATION 560 5604 C/S ALLOCATION-NAPERVILLE

CAR SALES ALLOCATION 560 5605 CAR SALES ALLOC-MINNEAPLS

CAR SALES ALLOCATION 560 5606 CAR SALES ALLOC-BUFFALO

CAR SALES ALLOCATION 560 5607 CAR SALES ALLOC-ALBANY

CAR SALES ALLOCATION 560 5608 CAR SALES ALLOC-ROCHESTER

CAR SALES ALLOCATION 560 5609 C/S ALLOC - BOSTON

CAR SALES ALLOCATION 560 5610 C/S ALLOC - ALLENTOWN

CAR SALES ALLOCATION 560 5611 C/S ALLOC-MINNEAPOLIS, MN

CAR SALES ALLOCATION 560 5612 C/S ALLOC-NORTHEAST DIST

CAR SALES ALLOCATION 560 5614 C/S ALLOC.-SOUTHEAST

CAR SALES ALLOCATION 560 5615 C/S ALLOC-NASHVILLE

CAR SALES ALLOCATION 560 5616 C/S ALLOC - ORLANDO

CAR SALES ALLOCATION 560 5617 C/S ALLOC-SANFORD, FL

CAR SALES ALLOCATION 560 5618 C/S ALLOC-KNOXVILLE,TN

CAR SALES ALLOCATION 560 5619 C/S ALLOC - TAMPA

CAR SALES ALLOCATION 560 5620 C/S ALLOC-GREENSBORO, NC

CAR SALES ALLOCATION 560 5621 C/S ALLOC-MARIETTA,GA

Segments in the Proposed COA:Natural Account: Allocations

Proposed Segments

74

• Allocation Example: Depreciation on REE Prime Accounts currently sitting within the Expense portion of the Income Statement will be accumulated within the Fixed Asset or Inventory sub-ledger. The data will roll-up into a consolidated view within the GL and reflected within the Balance Sheet account for accumulated depreciation

Prime Name RAC Prime RAC Account DESCRIPTION

PL & PD INSURANCE 490 4999 DEPRECIATION RENTAL EQUIP

DEPRECIATION - REE 500 5001 DEPRECIATION EXP TRANSFERDEPRECIATION - REE 500 5002 DEPRECIATION ADJUSTMENTDEPRECIATION - REE 500 5003 DEPR EXP CAP INTEREST WIPDEPRECIATION - REE 500 5005 DEPR - VAN POOLING VEHDEPRECIATION - REE 500 5007 DEPREC - NEVERLOST EQPMTDEPRECIATION - REE 500 5008 DEPRECIATION LEASE EQUIPDEPRECIATION - REE 500 5008 DEPR. - NON RISKDEPRECIATION - REE 500 5009 DEPR. OWNED VEHS 57 MODEPRECIATION - REE 500 5010 DEPR. DEALER BUYBACKSDEPRECIATION - REE 500 5011 AMORT. DEALER PROFITDEPRECIATION - REE 500 5012 DEPRECIATION -MULTIMEDIA EQUIPDEPRECIATION - REE 500 5013 AMORT-MANUFACT REBATES-OWN VEHDEPRECIATION - REE 500 5014 LEASE EXPENSE-DEPRECIATIONDEPRECIATION - REE 500 5015 LEASE EXPENSE-INTERESTDEPRECIATION - REE 500 5016 LATE PAYMENT CHARGEDEPRECIATION - REE 500 5017 LEASE COST- DEPRECIATIONDEPRECIATION - REE 500 5018 THIRD PARTY LEASE COST DEPRDEPRECIATION - REE 500 5019 DEALER LEASE COSTDEPRECIATION - REE 500 5020 VEH INTEREST- CREDITDEPRECIATION - REE 500 5021 GM LONG TERM DEPREC ADJDEPRECIATION - REE 500 5022 MISC ADJ PROG CARSDEPRECIATION - REE 500 5023 REPURCHASE PENALTYDEPRECIATION - REE 500 5024 MINIMUM DAYS CHARGEDDEPRECIATION - REE 500 5025 DEPR. ADJDEPRECIATION - REE 500 5026 REPUR OUT OF SERV DELAYDEPRECIATION - REE 500 5027 DEALER DIRECT ORD EXPDEPRECIATION - REE 500 5028 TOYOTA DEPRECIATION ADJ.DEPRECIATION - REE 500 5029 MANUFACTURES ALLOWANCEDEPRECIATION - REE 500 5030 FORD DEPR. BUYDOWNDEPRECIATION - REE 500 5031 FORD EARLY T/BCK SRCHRGDEPRECIATION - REE 500 5032 AIR COND. RECOVERY FEEDEPRECIATION - REE 500 5033 DEPN-NON-RISK(MANUF)-TRCKDEPRECIATION - REE 500 5040 OPERATING LEASE EXPENSE - REEDEPRECIATION - REE 500 5040 DEPRECIATION-RISK TRKS

Not all inclusive view of current depreciation accounts

Segments in the Proposed COA:Natural Account: Allocations (cont’d)

The excel spreadsheet shows all RAC & HERC accounts spilt by prime and sub prime. These accounts have been scrubbed and categorized into accounts that should be kept or consolidated. The third column are for the accounts that could not be identified and need further explanation.

Microsoft Office Excel Worksheet

Segments in the Proposed COA:Prime Accounts Consolidation Information

75

Proposed Segments

Definition and Purpose: The Future segments are a placeholder to allow the definition of an additional dimension in the future. The values will default to 00 / 000 when not in use.


YesTBD

Proposed Length / Format: 2 & 3 / Numeric

Examples: Could be used for specific compliance related reporting (SOX, Foreign GAAP, IFRS) or for future strategic growth,

Tracked in ERP: Future - Yes

Key Impacts: • It is considered a best practice to define at least one future segment. Oracle segments cannot be added once implemented.

Benefits: • Allows for increased reporting flexibility based on strategic company decisions.

Proposed Segments

76

Segments in the Proposed COA:Future Segment

Translating the Code Block to a Hertz Reporting Architecture

77

Reporting

External

Operational

Analytical

Specific Use

SEC Financial Statements, Footnotes, and Supplements

Supporting – Financial Statements, Ledger & Journal Detail, Ad Hoc, etc

Specific Use – Tax, AP, AR, HR, FA, Revenue, Project Costing

Regulatory – State Commission – Financial Statements

Management EBIT Statements

Capital

Departmental

Project Management

O&M

Global Reporting Overview

78

Reporting

External Reporting (HFM)

Managerial & Operational Reporting (Essbase & OBIEE Hyperion Planning)

Analytical (Oracle R12)

Specific Use (Oracle Sub Ledger)

Hertz Global

RAC HCM CorporateHERC


EBIT/EBITA

Profit Center – Management Entity

Actuals vs. Plan

Cost Center – Location - Storefront

Regions / Zones / Pools

Income Statements

Transaction Activity

Financial Statements – Supporting Detail

Ad Hoc

Ledger & Journal Detail

Specific Use – Tax, AP, AR, HR, FA, Revenue

Project Costing

Functional

Customer Segment

Product Segment / Collection

External Reporting Overview

79

Reporting

External Reporting (HFM)

Hertz Global



Presentational

10K/10Q Footnotes Earnings ReleaseDisclosures

Financial Statements and Support – SEC Format

I/S B/S

Income StatementSEC IS with VariancesIFRS IS with Variances

Balance SheetSEC Balance Sheet VariancesIFRS Balance Sheet Variances

10K/10QSEC ISSEC Cash FlowSEC BSBoard Summary AnalysisKPI AnalysisConference CallSOX ScopingIFRS ISIFRS BSIFRS Cash Flow

Managerial & Operational Reporting Overview

80

Reporting

Managerial & Operational Reporting (Essbase & OBIEE Hyperion Planning)

Hertz Global

RAC Americas

RAC Admin/Other

HERC Americas

Corporate CC’s

HERC Europe

Income Statement

Balance Sheet by Profit Center

Days Sales Outstanding by Country

Inventory

RAC EMEA Corporate - Other

Operating Expenses by Account – Single or Multiple Entity

Operating Expense Entity Summation

Operating Expenses by Account by Function / COE

Product Center Shadow Gross Margin

Revenue by Product Line – Parent to Child

Cash Flow

KPI – Parent to Child

Summary Highlight (Hertz)

Summary Highlight (Geomarket) - KPI’s

Account Analysis by Country or Market Entity

Data Validation – (Automate to Report)

Hertz – Comparative Plan Analysis (CPA)

Analytical Overview

81

Reporting

SA

MP

LE

SA

MP

LE

Analytical (Oracle R12)

Hertz Global


Financial Statements – Supporting Detail

Ad Hoc

Ledger & Journal Detail

OtherAccount Analysis – Rolling 12 MonthsGeneral Ledger by Account

Journal DetailCenter View – Journal Detail

Balance SheetBS Variance ReportConsolidating BSMonthly BS TrendQuarterly BS TrendConsolidating Balance Sheet SEC Format – Balance Sheet Variance

Trial BalanceSEC Trial Balance with BudgetIFRS Trial Balance with Budget

Income StatementConsolidating ISIncome Statement TrendIS Variance ReportConsolidating Income Statement Income Statement Variance Income Statement Variance

Specific Use Reporting Overview

82

Reporting

Specific Use (Oracle Sub Ledger)

Hertz Global


Specific Use – Tax, AP, AR, HR, FA, Revenue (Future Releases)

Project Costing

Tax Liability Roll ForwardsAR/DSO DetailAuditor ReportsSOX ReportingDestination RevenueICP Matching SummariesAdjustments by Data TypeKey Customer Summary

Appendix

83

Appendix

84

Topic/Description Consideration

Thick Versus Thin Ledger • An organization’s reporting requirements and strategy will influence the amount of detail that is stored in the General Ledger

• Assess transaction volumes and batch processing requirements

Security and Data Validation • Security can be configured at the lowest level (I.e., account) or a business unit or legal entity level

• Data validation should be controlled at the source. Rules should be used to validate individual segment or Flexfield values as well as account combinations

• Legacy system interfaces may need to be custom built

Reporting Requirements • Access the needs for standard, canned reports versus ad hoc analysis• Determine the different types of account rollups that will be used for reporting and

analysis• Drill down capability back to transaction level details, including scanned images

provides more detail for analysis• Determine how budget and forecast information will be integrated with actuals

Workflow • Determine which method is the most efficient for journal entries• Consider the use of materiality thresholds and automated approvals and postings• Review features to automate accruals or journal entry• Use automated inter-company processing to manage the flow of data between

entities • Determine process for handling suspense

Before configuring the general ledger, certain key implementation topics must be addressed and the decisions will become inputs to the configuration.

Detailed Design Considerations


85

Sub-process

Available Capability Configuration Consideration

Accounting Flexfield

Key identifier within the Oracle Financial Applications, established and maintained in the GL.

• All transactions conveyed within the Oracle Financial Applications are ultimately coded using the established Accounting Flexfield.

• A global accounting flexfield is preferred, to achieve complete integration across an organization and take full advantage of the ERP system. Practical considerations often surface during this analysis such as unique business unit requirements, financial reporting needs, and the overall instance strategy.

• The accounting flexfield is the financial language of the organization, and must convey financial results in enough detail to satisfy control and reporting requirements.

• Financial reporting requirements carry the most weight in this analysis, as the accounting flexfield must carry enough detail to enable standard financial and managerial reporting out of the GL, but not over burdening the application and back-office processes with too much required detail.

• This is a permanent configuration item, requiring complete reimplementation of all applications if a change is later deemed necessary. It is imperative to get this correct during implementation.

Accounting Flexfield Segments

Segments contained within the Accounting Flexfield.

• Oracle GL requires a minimum of two segments within the Accounting Flexfield, in order to accommodate the three requisite and one optional segment qualifiers (see below).

• The segment delimiter is a configurable item which separates the segments within the Accounting Flexfield, with the most popular being the “-” and “.”. Consider the appearance of the Accounting Flexfield on reports and the back-office keying processes when choosing the delimiter.

• Segments can be established as independent or dependent depending on the organization’s requirements



86

Sub-process Available Capability

Configuration Consideration

Segment Values Value Sets • The values contained within the segments of the accounting flexfield are established in value sets. Value sets can be configured to control the use and appearance of values within each segment.

• Consider back-office processes and report appearance when determining the value set parameters, i.e.: alphanumeric, left-justified, all caps, etc.

• Segment qualifiers are required global segment types which designate the way in which the segments are established and used within the Oracle Financial Applications:

–Balancing Segment:: Typically the legal entity or “Company” segment, where balanced trial balances are required. The GL uses this for intercompany balancing and it represents a major report selection parameter.–Center Segment: Typically the responsibility entity or department segment, representing the lowest level of managerial reporting. Oracle Assets uses this as the “owning entity” for assets.–Natural Account Segment: The account segment, representing the listing of account codes an organization uses to convey financial transactions. When values are established for this value set in the GL, an account type qualifier will be required: asset, liability, expense, etc. –Intercompany Segment: An optional qualifier, used to enable the Due To/Due From intercompany balancing functionality in the GL.



87



Valid Combinations Cross-Validation Rules • Since values in the value sets are typically independent of each other, it is necessary to establish validation rules that control the allowable combinations of segment values within the accounting flexfield. Cross-validation rules are used for this purpose, and enable the dynamic insertion functionality which allows new accounting flexfield combinations to be created on the fly within any Oracle Financial Application module assuming the new combination is allowable within the cross-validation rule set-up.

• Dependent segment relationships can be created to establish sub-segment values to primary segment values. This functionality can add significantly to the set-up and maintenance of the value sets. Consider back-office processes and reporting requirements when making this decision. Oftentimes the additional detail conveyed throughout the financial applications with dependent segment relationships could be handled more elegantly within the subledgers.

Account Hierarchies

Parent Accounts • Parent-Child relationships can be established in any flexfield value set. Organizations often use this functionality to convey reporting relationships and account roll-ups. The dynamic nature of these relationships makes it easy to convey retroactive changes for all reports with minimal maintenance.

• The Oracle GL uses these hierarchies for: Mass-Allocations, FSG Reports, and Consolidation. Parent accounts are not available on Standard Reports or Recurring Journals. Posting is not allowed to Parent accounts.



88



Summary Accounts

Summary Accounts • Summary accounts can be used to convey hierarchies in any flexfield value set. The main difference between parent accounts and summary accounts is that parent-child relationships are merely “views” of aggregated balances, whereas summary accounts tabulate aggregate balances as entries are posted to child accounts. This means that journal entries to the specified child accounts are posted more than once if they are included in a summary account relationship, potentially impacting the posting process.

• The Oracle GL uses summary accounts for: Standard Reports, Inquiry, FSG Reports, and Recurring Journals. This functionality speeds up the processing of reports and inquires, but can slow down posting. Posting to summary accounts is allowed, but not recommended.



89



End User Security Segment Level Security • Security profiles can be created for each segment within the accounting flexfield to allow only certain users to access and update the database for specified value set values. This is most pertinent within the set of books structure, where oftentimes a Company value can be conveyed in one and only one set of books. Segment level security is thus applied to the Company value set, and only users attached to a specified set of books can access/update accounting Flexfields which include the identified Company value(s) which belong to that set of books.

Menu Level Security • Configurable menus are available within the Oracle GL to tailor the available functionalities to each class of end user. These menus are attached to “Responsibilities”, to which end-user ids are assigned.

• The Oracle GL offers different variations of menu items for common functionalities, enabling the establishment of appropriate read-only or read-write capabilities depending on the end-user needs.

Set of Books Level Security

• Each end-user id is tied to one or more “Responsibilities” in the Oracle GL. Each responsibility is tied to one and only one default set of books. Set of books security is thus established when attaching end-user ids to these set of books-specific responsibilities.

• This is the highest level of security within the Oracle GL. When properly configured with Segment Level Security, no access, update, or reporting functionality is available across sets of books within the Oracle GL application.



90



Manual Journals On-line Journals • Should represent less than 10% of all journal entries, with the majority being generated through subsystem interfaces.

• Includes typical on-line features like validation, look ups, auto-fill, aliases, etc.

Suspense Accounting

Suspense Accounting • Enabled at the set of books level, with optional source-specific suspense accounts established at the instance level.

• Engaged during import for all imported journals, engaged during posting for on-line manual journals.

• Consider back-office process and control implications. Suspense accounting can streamline the journal import process especially from non-Oracle subledgers, but additional reconciliation processes are necessary to maintain adequate control of suspense accounts.

Intercompany Balancing

Intercompany Accounting

• Legal entities typically represent the balancing segment for an accounting flexfield. All journals created within the various sets of books must therefore balance, DR=CR, for each legal entity. The intercompany accounting functionality systematically inserts additional intercompany journals lines when posting is engaged, in order to balance journal lines for each legal entity.

• The “Due to/Due from” functionality can also be configured to populate the designated Intercompany segment when intercompany accounting is engaged. This feature systematically populates the Intercompany segment with the counter-party legal entity value based on established logic. This enables easy party-counterparty matching at any point during the month, as the reciprocal intercompany relationship is conveyed within the accounting flexfield for all intercompany journals.



91



Journal Templates Recurring Journals • Recurring Journals can be configured in different ways, depending on the type of journal and the underlying accounting process.

• HP arithmetic logic is used to convey calculations within the recurring journal, allowing users to convey simple as well as very complex logical calculations.

• Static and dynamic recurring journals can be created, but the true power of this functionality is the ability to calculate journals dynamically based on other balances, both financial and statistical.

• One drawback of this functionality is that you cannot use Parent segment values. Oftentimes dynamic calculations may span a range of accounts, like an accrual based on net income (all revenue accts – all expense accts). In this case, “Summary” accounts are necessary to establish this net income balance record which can then be used as a basis for the dynamic recurring journal.

Allocations Mass-Allocations • This feature represents a powerful feature within the Oracle GL for creating numerous journals with only a few properly configured mass-allocation formulas.

• Parent segment values are used within Mass-Allocation formulas, to create dynamic and far-reaching logic-based journals. The “Looping” functionality is used in conjunction with parent segment values to cycle through all child values within a given parent value and potentially create journal lines for each child.



92



Consolidation Global Consolidation System (GCS)

• GCS is used to aggregate balance activity from subsidiary or “transactional” sets of books to a consolidation set of books.

• The GCS Workbench is a user-friendly console within the Oracle GL which helps the user manage and coordinate the consolidation process across numerous sets of books.

• Several tiers can be configured, conveying sub-consolidation levels which ultimately roll-up to the top consolidation set of books.

• If only one set of books is configured, consolidation is not necessary.• GCS builds journals containing balance activity from the subsidiary

sets of books, based on configured mappings within the consolidated set of books. These journals are then imported into the consolidation set of books. If subsequent changes are made to the transactional sets of books and reconsolidation is necessary, the previously posted consolidation journals must be reversed and posted. No incremental feature exists in GCS.

• Balance activity and transactional detail can be aggregated in the GCS. Most organizations maintain the transactional detail within the subsidiary sets of books and only the balance activity is typically consolidated.

• Multiple consolidation roll-ups can be configured offering the organization different views of the consolidated results.

Eliminations Recurring Journals • Accomplished through the standard recurring journal functionality. Recurring journals are created to logically build elimination entries between legal entities.



93



Oracle Subsystems

Sub Ledger Transfer Programs

• All Oracle Financials subsystems provide standard transfer programs to the Oracle GL. These subsystems create flat files which are loaded an open API table in the Oracle GL called GL_INTERFACE.

• The GL_INTERFACE table contains numerous table constraints and triggers that facilitate the journal building process during import into the GL.

• The import process moves the data from the GL_INTERFACE table, into the GL, where journals are built. Validation occurs during this process, as accounting flexfield code combinations, values, open periods, currencies, etc. are checked against the GL configuration.

• Import errors are resolved within the Oracle GL through a standard form.

Non-Oracle Subsystems

Custom Interface Architecture

• Most organizations retain some of their legacy systems after an Oracle implementation is complete. The Oracle GL provides an open API for importing these journal files called the GL_INTERFACE table.

• Requisite format and content specifications are mandated by the GL_INTERFACE table and its constraints. When custom interfaces are built, the GL_INTERFACE table becomes the target for the journal details file.

• Suspense accounting and Intercompany accounting are critical design decisions when developing these interfaces. Since legacy systems are typically not integrated into the Oracle Financials, validation of accounting flexfield values and combinations does not occur until import. The suspense accounting and intercompany accounting functionality may improve the import process, but must be weighed against potential additional back-end reconciliation processes.



94



Multi-Currency Multi-Currency Set-up • Currency is one of the three C’s. Unique combinations of Currency, Calendar, and Chart of Accounts represent different ledgers or Sets of Books within an instance of Oracle GL. Oftentimes, the functional currency of a particular country is the unique attribute within the 3 C’s which necessitates separate Sets of Books.

• Functional Currency: represents the official reporting currency for a particular statutory entity or country. Consider local reporting requirements and SFAS 52 when determining this for each country.

• Transactional Currency: Oracle GL accommodates journals in a multitude of currencies within all sets of books, as long as Daily Currency Rates are established between the transactional currencies and the functional currency for the specific set of books.

• Global Reporting Currency: This is the primary reporting currency for an organization, given SFAS 52 rules and the organization’s home statutory reporting country.

Currency Reporting

Multiple Reporting Currency

• Oracle GL feature which enables an organization to maintain transactional details in other selected currencies. For example: during the Euro conversion period, some EU countries chose to set up a Euro set of books for daily transactions, and maintain an additional MRC set of books with the same transaction details expressed in the EMU equivalent(AUD,CHF,FRF). This enabled transactional detail in the entered currency converted to the functional currency (EUR) within the EURO Set of Books, as well as transactional detail in the pre-EURO EMU equivalent.

• Consider reporting and transactional detail needs when evaluating this functionality. Setting up additional MRC sets of books effectively doubles the journal details table within the Oracle database, and requires additional maintenance.



95



Currency Reporting, continued.

Multiple Reporting Currency, continued

• Oftentimes reporting requirements center on balances, and not the underlying transactional detail. Under this scenario, MRC is NOT required, simply use the Translation feature detailed below to maintain balances in numerous reporting currencies.

Revaluation • This feature addresses SFAS 52 Remeasurement rules which mandate that all monetary based balance sheet accounts transacted in a foreign currency be remeasured to the functional currency, based on the month-end currency conversion rate.

• Oracle GL tracks the difference between the daily currency rate used at the transaction level for all foreign currency journals, versus the functional equivalent within each set of books. Revaluation is typically run at month-end, generating journal entries for each foreign currency within a set of books, conveying the aggregate inception-to-date difference between the currency conversion on the original journal and the most current month-end rate. The associated gain/loss is booked to the P&L, and is reversed each month.

Translation • This feature reflects SFAS 52 Translation rules. An organization must determine its global reporting currency based on its home country. All sets of books not denominated in this currency must be translated to this global reporting currency prior to consolidation.

• Balance sheet accounts are translated using the period end rates, P&L accounts are translated using the period average rates.

• Historical overrides are mandated for certain balance sheet accounts. These are conveyed as a rate or absolute amount each period.

• The unrecognized gain/loss on currency translation is posted to an account in the equity section of the balance sheet.



96



Accounting Reports

GL Standard Reports • Predefined balance and transaction reports are available within the Oracle GL. These reports provide a very basic level of financial reporting, mostly to facilitate the accounting cycle and establish a base level of control.

• Organizations often customize these existing reports, or create new ones in order to satisfy unique financial reporting requirements.

• Full segment level security is available within select Standard Reports, but most do not have security available. Evaluate security requirements before deploying Standard Reports.

Financial Reporting

Financial Statement Generator(FSG)

• Financial Statements are generated through FSGs within the Oracle GL. This is an integrated reporting tool within the GL which provides balance-based financial reports. Only balance data is available on these reports, transactions and related details are not.

• End-users can establish a variety of different reports by defining row sets and column sets, which are the building blocks of an FSG report.

• Full segment level security is available within FSGs.

Ad Hoc Reporting Oracle Discoverer • Oracle provides an add-on graphic SQL tool called Oracle Discoverer to provide end-users with custom reporting capabilities from the Oracle GL as well as the other Oracle applications.

• Custom transactional and balance financial reports can be created using this ad hoc graphic SQL reporting tool.



97



Additional Transaction Details

Descriptive Flexfields • Reporting requirements often mandate additional transactional details outside of the organization’s global accounting flexfield. Oracle GL accommodates this need with Descriptive Flexfields(DFFs). DFFs are used to convey additional details at the transactional level within the Oracle Financials modules.

• DFFs can be configured on most forms within the Oracle GL with the following features: validation, lookups, security, required, and global.

• Reporting with DFFs cannot be accommodated within the Standard or FSG reports. Oracle Discoverer or other add-on reporting tools can be used to report with DFFs. DFFs are stored with the applicable data within the Oracle database enabling easy SQL-based reports.



Chart of Account DesignSub Ledger Accounting Architecture

98

Management Framework

Management Framework

Information Delivery

Regulatory Reporting

Sub Ledger AccountingSub Ledger Accounting

Transaction SystemsTransaction Systems

Oracle Payroll

Oracle Fixed Assets

Oracle Payables

Oracle Receivables

• Centralized accounting rules

• Predefined Validations• Date effective policies• Sophisticated error

handling• Full audit trail• Bidirectional drilldowns

• Centralized accounting rules

• Predefined Validations• Date effective policies• Sophisticated error

handling• Full audit trail• Bidirectional drilldowns

• Detailed Journal Entries• Configurable Reference

Information• Consistent Balances• On-line inquiries

• Detailed Journal Entries• Configurable Reference

Information• Consistent Balances• On-line inquiries

AnalyticsAnalytics


Keep Consolidate Questions

Account Description Comments Account Description Comments Account Description Comments

1010

GENERAL DEPOSITORY ACCTS

100.101 Depository Accounts 1046

TEMP PETTY CASH ADVANCE

Petty Cash Advance 1079

RESTRICTED CASH-FLEET "current asset"?

1022

DEPOSITORY ACCT #2-VISA/MC 1051

TEMPORARY PETTY CASH ADV

Petty Cash Advance 1084

RESTRICTD CASH HVF SR2010-2 "current asset"?

1024DEPOSITORY ACCT #4-AMEX 1081

HC FLEET CASH ACCOUNT

1031

DISBURSING ACCOUNTS NEW 1082

HC RENTAL CASH ACCOUNT

1075PAC ESCROW CASH

1076PAC ESCROW LIABILITY

1079RESTRICTED CASH-FLEET

1083

HERTZCANADA LTD PRTSH CASHACCT

1084

RESTRICTD CASH HVF SR2010-2

1085

PAYMASTER CASH ACCOUNT

100 CASH (1000 - 1999 Asset Accounts)

99

Consolidated Natural AccountsNatural Accounts



1111RES FOR UNCOLLECTIBLE ACC

1103ACCTS. REC. FORD - USA

Accounts Receivable

1111RES FOR UNCOLLECTIBLE ACC

"reserve" acct?

1112ALLOW UNCOLL AC INTL BILL

1104LOCAL ACC REC CUSTOMERS

Accounts Receivable

1134RCVB FRNCHSE FEE-FORD US

1116 DRB CLEARING 1108ACCOUNTS REC (LEASE&MISC)

Accounts Receivable

1150LICENSEE REC RIH-LIT

1140ACCOUNTS RECEIVABLE INTL

1117DIRECT BILLING-UNBILLED

1153RESERV-UNCOL LICNSEE REC

"reserve" acct?

1143INTL VCH PGM-AUSTRALIA IN

Global Deploy

1118ACC REC-CUST TRANS CAR&TK

Accounts Receivable

1144INTL VCH PGM-JAPAN IN

1119CLEAR ACC-G CREDIT CD

Guarantee Credit Card Rec

1152CAN ASIA PAC SWAP INACT

1123GUAR CR CARD RECEIVABLES


1153RESERV-UNCOL LICNSEE REC

1123GUARANT CREDIT CARD REC


1142ACC REC CUST UNBILLED

Unbilled Cust. Accts Rec

1142UNBILLED CUST. ACCTS REC

Unbilled Cust. Accts Rec

1147RESV. UNCOLL. REP. BILL.

"reserve" acct?

1148RESV. LOSS OF USE BILLING

"reserve" acct?

110 CUSTOMER RECEIVABLES (1000 - 1999 Asset Accounts)

100




1246ACCRD INT REC - FORD US

1157FORD MILLENNUM RCVBLS

1247ACCRD INT REC-AXUS-BELGUM

1161FRANCE ECO TAX RECEIVABLES

1165 VAT RECEIVABLES

1166PROVINCIAL SALES TAX REC

1168 REBILL ACCOUNTS

1169INTER-DIV CASH RECEIPTS

1178ACCRUED INTEREST RECEIVABLE

1180MISCELLANEOUS DEPOSITS

1183EMP RCVL-FORD MODEL E PGM

1184CUST CREDIT REFUND CLEAR

1188DUE FR EMP-OTHER-SAL ADV

HR Related

1196JAG/L ROVER INTERCO RCVL R/C

Intercompany

1197MISC MANUF PREP CR RECV

1201KIA REPURCHASE PROG-2009

115 OTHER RECEIVABLES (1000 - 1999 Asset Accounts)

101




1360NEW EQUIPMENT INVENTORY

Inventory 1350 BUS FABRICSAll consolidated in Inv. Module

1361USED EQUIPMENT INVENTORY

Inventory 1351 BUS CARPET Fixed Assets

1361FLEX FUEL PUMPS INV-WARRANTY

Inventory 1352 BUS RADIOS Fixed Assets

1353 BUS RACKS Fixed Assets

1354 BUS CAMERAS Fixed Assets

1362GASOLINE INVENTORY

fuel

1363MAINT PARTS INVENTORY-BUSES

Inventory

1364 TIRE INVENTORY Inventory

1365TIRE INV-WARRANTY/REPL PARTS

Inventory

1366NEVERLOST INVENTORY

Inventory

1367 SIGN INVENTORY Inventory

1370FABRICATION RAW MATERIALS

Inventory

130 INVENTORIES (1000 - 1999 Asset Accounts)

102




1340 SMALL EQUIPMENTCOGS/FA/INV?

1363MAINT PARTS INVENTORY-BUSES

Reserve acct?

1350 POWER TOOLS Fixed Assets

1352 PARTS Fixed Assets

1364GASOLINE INVENTORY

fuel

1365FUEL INVENTORY - DIESEL

fuel

1366OIL AND ANTIFREEZE INVENTORY

Inventory

135 MATERIALS & SUPPLIES (1000 - 1999 Asset Accounts)

103




1412 RENTS 1410 PREPAID AGENCY INS.

1426 BUS LICENSES 1410PREPAID INSURANCE - OTHER

1431PREPAID SALES TAXES S VEH

1450REVENUE VEHICLES 2008

Prepayment?

1435PREPAID VEH DEALER PROFIT

1445PREPAID MANAGEMENT FEES

1445PREPAID HRD/SFTWARE MAINTN

140 PREPAYMENTS (1000 - 1999 Asset Accounts)

104




1502ACC DEPREC-REVENUE VHLS 2008

Fixed Asset Flexfield 1508

REE CAPITAL PURCHASES-ACQ

1503HOTEL/CONCESN VHLS - 2009

COGS/DOE or Inv. 1516

VEHICLE REBATES

Rebates - AR?

1504ACC DEPR-HOT/CONC VHLS-2009

Accumulated Depreciation 1530

CAPIT. INTEREST REE-WIP Interest acct?

1505CASH ALLOWANCE-AMORT 2010

Amortization of incentive / allowance? 1540

ACCUM DEPREC-NEVERLOST EQPMT Accrual Acct?

1506CASH ALLOW AMORTIZATION-2011


RENTAL TOOLS COST FA Account?

1507FORD MILL'M INCENTIVE-AMORT


ACQ. RENTAL EQUIP. COST FA Account?

1520REVENUE VEHICLES-2010

Revenue Vehicles 1570

ACQ. BULK ITEM (NON-IC'D) RNTL FA Account?

1523ACC DEPR-REV.VEH-2010

Accumulated Depreciation

1524HOTEL CONCESS VEH-2010

1527ACC DEPR-HTL CONC VEH-2010


1528REVENUE VEHICLES-2007 & PRIOR

Revenue Vehicles

1529ACC. DEP. REV VEH-2007 & PRIOR


Consolidated Natural Accounts

150 REVENUE EARNING EQUIPMENT (1000 - 1999 Asset Accounts)

105

Natural Accounts

Keep Consolidate QuestionsAcct Des Comments Account Description Comments Acct Desc Comments

1530 WORK IN PROCESS RENTAL EQ WIP

1531 ACC DEP-CONCESS VEH-2011Accumulated Depreciation

1531 REV VEH CONCESS VEH-2011

1532 REVENUE VEHICLES 2009Revenue Vehicles

1533 ACCUM DEPREC-REVN VHLS 2009Accumulated Depreciation

1534 REVENUE VEHICLES-2011Revenue Vehicles

1535 ACC DEP REV VEH-2011Accumulated Depreciation

1540 ACCUM DEPREC-NEVERLOST EQPMTAccumulated Depreciation

1541 MULTIMEDIA EQUIPMENT

1542 ACCUM DEPREC-MULTIMED EQUIPMAccumulated Depreciation

1543 REE CLEAR ACC-NEVERLOST/MULTIM

1552 ACC DPR V/POOL VEH-96&PR(INACTAccumulated Depreciation

1552 VAN POOLING VEH-96&PRI(INACT)

1557 HOTEL CON VEHICLES-2007&PRIOR

1558 ACC. DEP. CONC VEH-2007&PRIORAccumulated Depreciation

1559 REV VHLS CONCESSION VHLS 2008

1560 ACC DEPREC-CONCESS VHLS 2008Accumulated Depreciation

1590 SCRAP & OTHER ACCR - REE DEPR Fixed Assets

150 REVENUE EARNING EQUIPMENT (1000 - 1999 Asset Accounts)

106




1519ACCUM DEPR - RENTAL EQUIP


1521ACCUM DEPR-RENT PURCH OPT


1522ACCUM DEPR-DAMAGED EQUIP.


1523

ACCUM DEPR-LOST/SCRAP EQ


1524ACCUM DEPR-STOLEN EQUIP


1541ACCUM DEPR - RENTAL TOOLS


1551ACCUM DPR-RNTL TOOL,OTHER


155 RESERVE FOR DEPRECIATION (1000 - 1999 Asset Accounts)

107




1571TELECOM EQUIP - 5 YEARS Fixed Assets

160 INVESTMENTS (1000 - 1999 Asset Accounts)

108




1588

ACCM DEPR TELECOM EQUIP-5 YRS

Accumulated Depreciation 1600

AMORTIZATION-SOFTWARE 48MONTH Amortization?

1589SOFTWARE-48 MONTHS Software 1604


1601

COMPUTER SOFTWARE - 72 MONTHS Software 1606


1603SOFTWARE- 60 MONTHS Software

1605SOFTWARE - 36 MONTHS Software

1609LEASEHD IMP #1 CLUB GOLD

1620AMORT LEAHD IMP 1 C GD

1621

VEHICLE NAVIGATION EQUIPMENT Fixed Assets

1628ACCUM DEPRE - VEHICLE NAV EQP



1634

AMORTIZATION-SOFTWR 84 MONTHS Software

1635SOFTWARE -120 MONTHS Software

1636

AMORTIZATION-SOFTWARE 120MONTH Software


170 FIXED ASSETS (1000 - 1999 Asset Accounts)

109




1638AMORTIZATION-SOFTWR 180 MONTHS Software

1639 FUEL TANKS fuel

1670ACCM.DEPR.FUEL TANKS


1671 CAR WASHESVehicle Expense

1675ACCUM DEPR CAR WASHES


1702 LAND

1704 LEASEHOLD IMPROVEMENTS

1707MACHINERY AND GAR EQUIP fixed assets

1708ACC DEPR MACH/GAR EQ


1709 SIGNS Fixed Assets

1710 ACCUM DEPR - SIGNSAccumulated Depreciation

1713SERVICE VEHICLES - 2008

Service Vehicles

1714ACC DEPR - SERVICE VHLS 2008


1715OFFICE EQUIPMENT 84 MONTHS Fixed Assets

1716ACCUM DEPR-OFFICE EQP-84 MONTH



110




1717CORPORATE AVIATION EQUIPMENT Fixed Assets

1718ACCUM AMORT CORP AVIATION EQUI

1724MFG EQPMT ACCUM DEPRECIATION


1725OFFICE EQUIP 36 MONTHS Fixed Assets

1728ACCUM DEPR-OFFICE EQP-36 MONTH


1729 BACK WALL RACKS Fixed Assets

1732ACCUM DEPREC-BACK WALL RACKS


1733CONSTUCTION WORK IN PROC WIP

1738CONSTR WORK IN PROGR ACCM DEPR


1739LEASEHOLD IMPR-PURCH ACCR COST

1740INTEREST ON CNST W-I-P WIP

1756ACC DPR INT ON CNST WIP


1757SERVICE VEHICLES - 2009

Service Vehicles

1778ACC DEPREC-SERVIC VHLS 2009


1779COMPUT & PERPH EQUIP-60 MONTH Fixed Assets


111




1780

ACCUM DEPR-COMP EQUIP-60 MONTH


1781ELECTRICAL VEHICLE EQPMT Fixed Assets

1790

ELECTRICAL VEH EQP-ACCUM AMORT

1791ASAP EQUIPMENT - 60 MONTHS Fixed Assets

1800ACCUM DEPREC-ASAP EQUIPMENT


1801SERVICE VEHICLES-2011

Service Vehicles

1810ACC DEP SVC VEH-2011


1811SVC VEH CONCESS-2011

Service Vehicles

1812ACC DEP SVC VEH CONC-2011


1813SVC VEHICLES BUSES - 2011

Service Vehicles

1814ACC DEP SVC VEH BUSES-2011


1815SVC VEH TOW TRUCKS-2011

Service Vehicles

1816ACC DEP SVC VEH TOW TRK-2011


1817 SERVICE VEHICLES-2007 & PRIOR

Service Vehicles


112


Keep Consolidate QuestionsAccount Description Comments Account Description Comments Account Description Comments

1830ACC. DEP. SERVICE VEH-2007


1831SOFTWARE- 24 MONTHS Software

1838AMORTIZATION-SOFTWARE 24MONTH Software

1839SERV VEH-CONC-2007 & PRIOR

Service Vehicles

1846ACC DEP SERV VEH CONC-07&PRIOR


1847SERVICE VEHICLES-BUSES-2008.

Service Vehicles

1875ACC DEPR-SERVC VHLS BUSES-2008


1876SERVICE VHLS - TOW TRUCKS-2008

Service Vehicles

1877ACCUM DEPREC-TOW TRUCKS-2008.


1878SERV VEH-TOW TRUCKS-2007&PRIOR

Service Vehicles

1879ACC DEP S VEH-T TRCKS-07&PRIOR


1880SERV VEH-BUSES-2007 & PRIOR

Service Vehicles

1883ACC DEP SRV VEH-BUSES-07&PRIOR


1884SERVICE VHLS-BUSES-2009

Service Vehicles

1885ACC DEPR-SERV VHLS BUS-2009


1886SERV VHLS-TOWTRUCKS-2009

Service Vehicles


113



1894ACCUM DEPREC-TOWTRUCKS-2009


1895SERVICE VHLS-CONCESSNS-2009

Service Vehicles

1901ACCUM DEPREC-CONCESSNS-2009


1902

MOBILE COMMUNICATION EQUIPMT fixed assets

1903

ACCUM. DEP.MOBILE COMM EQ


1904SOFTWARE -12 MONTHS Software

1909

AMORTIZATION-SOFTWARE 12MONTH Software

1910SERVICE VEHICLES-2010

Service Vehicles

1911ACC DEP SVC VEHICLES-2010


1912SVC VEH BUSES-2005&PRIOR

Service Vehicles

1913ACC DEP SVC VEH BUSES-2005&PR


1914

SVC VEH TOW TRUCKS-2005&PRIOR

Service Vehicles

1915ACC DEP SV VEH TOWTRK-2005&PR


1916

SVC VEH CONCESSIONS-2010

Service Vehicles

1917ACC DEP SVC VEH CONC-2010



114



1918SERVICE VHLS -CONCESSIONS-2008

Service Vehicles

1919ACCUM DEPR-CONCESSIONS-2008


1922COMPUTER EQUIPMENT - 48 MONTHS Fixed Assets

1923ACCUM DEPR-COMPS - 48 MONTHS



1925ACCUM DEPREE-COMP EQUIP 12 MTH


1926 LAPTOPS Fixed Assets

1927ACCUM DEPREC- LAPTOPS


1928BUS COMMUNICATION EQUIP Fixed Assets

1929ACC DEPN-BUS COMMUN EQUIP



1931ACCUM DEPR-COMP EQUIP-36 MONTH


1932COMPUTER EQUIPMENT- 24 MONTHS Fixed Assets

1933ACCUM DEPR-COMP EQUIP-24 MONTH



1935ACCUM DEPREE-COMP EQUIP 72 MTH


1945SHOP EQUIPMENT - COST Fixed Assets


115



1782LEASE IMPROVE DEPR RES PP&E for FA? 1708 SIGNS By OU/Location

1710 FURNITURE/FIXTURES - COST

1712SERV VEHICLES-OPERATING

Service Vehicles

1714SERV VEHICLES-MECHANIC

Service Vehicles

1716 SERV VEHICLES-ADMINService Vehicles

1718SERV VEHICLES-DELIVERY

Service Vehicles

1725 SALES/SCRAP ACCR-COST SRVC VEH

1726OFFICE EQUIPMENT - COST Fixed Assets

1728WORK IN PROCESS - SVC VEH WIP

1730WIP - CAPITAL INT SVC VEH WIP

1731WIP - COMPUTERS/PHONES WIP

1734WIP - SOFTWARE DEVELOPMENT WIP

1736 WIP - CONSTRUCTION WIP

1738 SHOP EQUIPMENT-PURCH ACCR COST

1744SERV VHCLS-DEL PURCH ACCR COST

Service Vehicles

1758COMPUTER EQUIPMENT - COST Fixed Assets

1762COMPUTER EQUIP-PURCH ACCR COST Fixed Assets

1764 ACQ. FIXED ASSET/SERV VEH COST

1770COMPUTER SOFTWARE - COST Software

1780 FIXED ASSET DEFAULT - COST

173 SERVICE EQUIPMENT (1000 - 1999 Asset Accounts)

116




1705BLDG & IMPROVE DEPR RES 1709

SIGNS DEPRECIATION RES Fixed Assets 1781

ELECTRICAL VEHICLE EQPMT Remove?

1707SHOP EQUIPMENT - DEPR RES 1713

SERV VEH-OPER DEPR RES

Service Vehicles 1783

DEFERRED DEBT COST

Deferred Debt?

1711FURNITURE&FIXTURES - DEPR RES 1715

SERV VEH-MECH DEPR RES

Service Vehicles

1717SERV VEH-ADMIN DEPR RES

Service Vehicles

1719SERV VEH-DEL DEPR RES

Service Vehicles

1721SERV VEH-SALES DEPR RES

Service Vehicles

1723SALES/SCRAP ACCR-DEPR SRVC VEH deprecation

1727OFFICE EQUIPMENT - DEPR RES Fixed Assets

1729WIP-CAP INT SVEH ACCR DEP WIP

1732LEASEHOLD IMPR-PURCH ACCR DEPR deprecation

1741

COMPUTER EQUIPMENT - DEPR RES Fixed Assets

1763ACQ FIX ASSET/SERV VEH ACCUMDP

1771

COMPUTER SOFTWARE - DEPR RES Software

176 RESERVE FOR DEPR (ALL) (1000 - 1999 Asset Accounts)

117




1953 DEFERRED TAX ASSET

1954DEFERRED TAX ASSET ALLOWANCE

190 DEFERRED CHARGES (1000 - 1999 Asset Accounts)



1699 GOODWILL 1981INTERCO-HERC US/HERC EAST CAN Intercompany

1980

GOODWILL AMORTIZATION N/A

Amortize GW?

196 FRANCHISE & CONCESSIONS (1000 - 1999 Asset Accounts)

118




1200 INTERCO-MEL HCELP Intercompany 1210OUT OF BALANCE

1201INTERCO-HERC US/HERTZ CORP Intercompany

1202INTERCO-HERTZ CAN/HERC EASTCAN Intercompany

1203INTERCO-HERC CAN EAST/HERTZ Intercompany

1204INTERCO-HERC US/HERC WEST CAN Intercompany

1205INTERCO-HERC CAN WEST/HERTZ Intercompany

1206INTERCO-HERTZ CAN/HERC WESTCAN Intercompany

1207INTERCO-HERC CAN EAST/WEST Intercompany

1208 INTERCO - MEL / HCEP Intercompany

1209INTRACOMPANY 24/7 STUDIO EQUIP

205 ACCOUNTS PAYABLE AFFILIAT (1000 - 1999 Asset Accounts)

119




2006SUSPENSE ACCOUNT 2065 A/P - JAGUAR LTD. Jaguar 2004

OUT OF BALANCE ACCOUNT

2006AUDITED VOUCHERS 2066

A/P - JAGUAR CREDIT CORP. Jaguar 2067

REIM W/H-HLTHCR 7/04-6/05

2015INTL.FOREIGN BILL PAYBL 2093

A/P-VOLVO CARS N.AMERICA Volvo 2068

REIM W/H-DEP CR 7/04-6/05

2023TAX W/HELD EMPLOYEE-FEDRL 2095

A/P - VOLVO CANADA LTD. Volvo 2069

REIM W/H-HLTHCR 7/03-6/04

2024TAXES WITHLD EMP-FED INC 2096

VOLVO INTCOMP PAYABLE REC Intercompany 2070

REIM W/H-DEP CR 7/03-6/04

2024VEHICLE TAXES PAYABLE 2097

JAGUAR INTCOMP PYBLE REC

2025TAX W/HELD EMPLOYEE-STATE

2029PAYROLL TX PAYAB HOLD/PAY

2036

HERTZ VOLUNTARY BENEFIT PROGM

2042 AMEX V-PAYMENT

2060GIFT CERT EXL YOURS A MAY

2061GIFT CERT-ISSD AFT 9/1/94

210 ACCOUNTS PAYABLE (2000 - 2999 Liability Accounts)

120




2071

ACCOUNTS PAYABLE-LAND ROVER

2080A/P - FORD BELGIUM

Global Deploy

2081A/P - FORD GERMANY

2082A/P - FORD FRANCE

2083 A/P - FORD ITALY

2084A/P - FORD LUXEMBOURG

2085A/P - FORD PORTUGAL

2086 A/P - FORD SPAIN

2087 A/P - FORD UK

2088A/P - FORD AUSTRALIA

2090A/P - FORD CANADA

2094FORD INTERCO PAYABLE RECL

210 ACCOUNTS PAYABLE (2000 - 2999 Liability Accounts)

121




2100ACCRUED MANAGEMENT FEES

2103 DEFERRED RENT

2104 INTEREST

2106 ADVERTISING FUND PRI YR

2111 CONV. CAR LOSSES PRYR

2117ACCRUAL FOR WRECKS PR YR

2118WKR COMP LIAB CAMBRIDGE-03&PRI

2140 ACCRUED LEGAL - 2007

2141P.RETIREMT BENEF.OTH.PENS

2147RESTRUCTURING RESERVE

2147EXCESS MILEAGE ACC.-2000

2149 LITIGATION LIABILITIES

2158HAWAII SHIPBACK/15D DEPAC

2179 ACCRD INT PAY-FORD US

2181 SICK PAY ACCRUAL

2185ADVTSG FUND - PR YEAR EXP

2192HAIL DAMAGE ACCRUAL-FORD

2195 DEFERRED REVENUE

212 ACCRUED LIABILITIES (2000 - 2999 Liability Accounts)

122




2204REAL ESTATE TAXES-PRIOR

2210ST&CY SALES TAX LIAB CUR

2210SALES TAX PRIOR YEARS

2211ST&CY SALES TAX LIAB PRY

220 ACCRUED GEN TAXES (2000 - 2999 Liability Accounts)



2669INTERCOMPANY-FOREIGN SUBS Intercompany 2680

A/P - FORD BELGIUM

New Allocation functionality and Mgmt Entity

2685 TAX INTERCOMPANY Intercompany 2681A/P - FORD GERMANY Intercompany

2687INTERCOMPANY-HC EQUIP LP Intercompany 2682

A/P - FORD FRANCE

2696INTERCOMPANY-RESERVE Intercompany

264 DIVISION AND AFFILIATES (2000 - 2999 Liability Accounts)

123




2701INTERCOMP-HTZ INTER LTD. 2701

INTERCOMPANY-AUSTRALIA Intercompany

2727INTERCOMP-FRANCE LEASING 2707

INTERCOMPANY-CANADA Intercompany

2731

INTERCO-HERTZ EUROPE SRV CNTR 2720 INTERCOMPANY-HEL Intercompany

2732INTER-HTZ EUR SERV CTR LT 2722

INTERCOMPANY-UK CARS Intercompany

2733INTERCOMP-ITALY LEASING 2727

INTERCOMPANY-FRANCE Intercompany

2735INTER-HTZ FINANCE CTR,LTD 2728

INTERCOMPANY-MONACO Intercompany

2739

INTCOMP-NTHRLNDS-VAN WIJK 2729

INTERCOMPANY-DENMARK Intercompany

2745INTCOMP-BELGIUM LEASING 2731

INTERCOMPANY-GERMANY Intercompany

2747 INTERCO-SPAIN 2732 INTERCOMPANY-ITALY Intercompany

2747

INTCOMP-SPAIN(DBTFL ACCT) 2734

INTERCOMPANY-SWITZERLAND Intercompany

2753FORD INTCOMP-BELGIUM 2736

INTERCOMPANY-NETHERLANDS Intercompany

2754FORD INTCOMP-FRANCE 2740

INTERCOMPANY-NEW ZEALAND Intercompany

2755FORD INTCOMP-GERMANY 2741

INTERCOMPANY-SWEDEN Intercompany

2756FORD INTCOMP-ITALY 2743

INTERCOMPANY-BELGIUM Intercompany

2757FORD INTCOMP-NETHERLANDS 2746

INTERCOMPANY-SPAIN Intercompany

270 DIVISION & AFFIL-FOREIGN (2000 - 2999 Liability Accounts)

124




2758FORD INTCOMP-NORWAY 2748

INTERCOMPANY-ISRAEL Intercompany

2759FORD INTCOMP-PORTUGAL 2751

INTERCOMPANY-PORTUGAL Intercompany

2760FORD INTCOMP-SPAIN 2767

INTERCOMPANY-MEXICO Intercompany

2761 FORD INTCOMP-UK 2771INTERCOMPANY-IRELAND Intercompany

2762FORD INTCOMP-AUSTRALIA 2780

INTERCOMPANY-NORWAY Intercompany

2763FORD INTCOMP-NEW ZEALAND 2785

INTERCOMPANY-LUXEMBOURG Intercompany

2764FORD INTCOMP-PUERTO RICO 2794

INTERCOMPANY-OTHERS Intercompany

2765 FORD INTCOMP-US 2796INTER CO - HTZ COORD CTR Intercompany

2766FORD INTCOMP-CANADA

2786INTCOMP-OKC-US CENTRL BIL

2790INTCOMP-HERTZ EUR FELTHAM

2791 INTCOMP-HEL-AFD

2792INTCOMP-HERTZ PACIFIC LTD

2797INTCOMP-OKC SWAP INTCOMP

2798INTCOMP-EUR SWAP INTCOMP

270 DIVISION & AFFIL-FOREIGN (2000 - 2999 Liability Accounts)

125




3102AGE DIFFERENTIAL 3136

NEVERLOST REVENUE

3103ADD. DRIVER SURCHARGE 3137

NEVERLOST GIVEUPS

3104CALCULATION ERRORS 3139 L D W

3105ASAP MISC. ADJ. DEFAULT 3140

THEFT DAMAGE WAIVERS-CARS damage

3112

SEGMENT ALLOCATION-REVENUE

New Allocation functionality and Mgmt Entity 3141

PARTL DAM.WAIVER REVENUE

3115CUSTOMER CREDIT ADJ. 3142

SUPER COLLISION DAM.WAIVR

3116

CUSTOMER SATISFACTION ADJ. 3146

DEDUCTIBLE DAMAGE WAIVER

3124CANADIAN TRUCK PAI 3155

OTHER NEVERLOST REVENUE

3125

LICENSEE MISSING MILES CH 3156

NEVERLOST SPECIALTY VEH REV

3131SP.EQ.CHILD SAFETY SEATS 3196

DIVISION ALLOCATION-REVENUE


3138

SATELITE RADIO REVENUE 3197

POOL ALLOCATION


3143

MEXICAN ENTRY SURCHARGE 3198

ZONE ALLOCATION


310 RENTAL REVENUE (3000 - 3999 Equity Accounts)

126




3144 LIS - DIV. ALLOWANCE

3145 YOUNG DRVR SURCHARGE-CARS

3147 SERVICE CHARGE

3148 VEHICLE DELIVERY CHARGE

3149 TRUCK RENTAL REVENUE

3159 LICENSEE - RESERVATION FEE

3175 IN-CAR ENTERTAINMENT SALES

3176 MULTIMEDIA DEVICE RENTALS

3179 LICENSEE REVENUE

310 RENTAL REVENUE (3000 - 3999 Equity Accounts)

127




3234FOREIGN TRUCK RECEIPTS LICN Global Deploy

3235FOREIGN TRUCK GIVEUPS LICENS

3236RATE ADJUSTMENTS

3239 LDW/CDW

3240THEFT DAMAGE WAIVER-TRUCK

3241NON-WAIVABLE EXCESS-TRUCK

3242GOODS IN TRANS INS-TRUCKS

3243SUPER COLLISION DAMAGE WVR-CDW

3244HANDTRUCK REVENUE

3245YOUNG DRIVER SURCHG TRUCK

3246SERVICE CHARGES-TRUCKS

3249 NO SHOWS - VANS

330 REVENUES-FOREIGN-TRUCKS (3000 - 3999 Equity Accounts)

128




3250PACKAGING AND ACCESSORIES

3251ADVERTISING RECHARGES

3252 INTERCITY FEES

3260

DEFERRED REVENUE CHARGE

3270LICENSEE REVENUE TRUCKS

3280

CUSTOMER DIVIDENT PRG - TRUCKS

3290

WINTER EQUIPMENT - TRUCKS

3295 POOL ALLOCATION


3298REVENUE-FIXED LEASE

330 REVENUES-FOREIGN-TRUCKS (3000 - 3999 Equity Accounts)

129




3400FINANCE LEASE REVENUE

3410OPERATING LEASE REVENUE

3420MINI-LEASE REVENUE

3430CONTRACT HIRE REVENUE

3431POOL FLEET REVENUE

3432

CONTRACT PURCHASE REVENUE

3433 DELIVERY FEE

3440 LEASE START

3441 EXTENSION

3444LEASE PURCHASE REVENUE

3460REVENUE-POOL ALLOCATION


3498BULK REVENUE - DAILIES

340 REVENUES-FOREIGN-CAR LEAS (3000 - 3999 Equity Accounts)

130




3510RNTL MILEAGE OT HRS REV 3505

BULK REVENUE - WEEKLIES bulk revenue 3528

DEFRD REVENUE-FORCED CHARGES

Deferred Rev?

3521RE-RENT EXP CORP.PROGRAM 3506

BULK REVENUE-MONTHLIES bulk revenue

3525RNTL REVENUE ADJ/OVERRIDE 3507

RENTAL REVENUE - DAILIES

Rental Revenue

3527 LEASE REVENUE 3508RENTAL REVENUE - WEEKLIES

Rental Revenue

3530

COLLECTED FORCED CHARGES 3509

RENTAL REVENUE-MONTHLIES

Rental Revenue

3533UNBILLED REVENUE 3517

CUST. DISCOUNTS DAILIES

Customer Discounts

3518CUST. DISCOUNTS WEEKLIES

Customer Discounts

3519CUST. DISCOUNTS MONTHLIES

Customer Discounts

3520RNTL REVENUE CREDIT MEMO

3524INTERBRANCH REVENUE SHARE Intercompany



3599 360 RNTL REV TOOLS

350 RENTAL REVENUE & ADJUST. (3000 - 3999 Equity Accounts)

131




3607

EILEO INTERCOMPANY REVENUE Intercompany



360 RENTAL REVENUE – TOOLS (3000 - 3999 Equity Accounts)



3698370 OTHR RNTL REVENUE 3610 POOL ALLOCATION


361 REVENUES-FOREIGN OTHER (3000 - 3999 Equity Accounts)

132




3704OUTSIDE FREIGHT REV CUST 3713

LOSS AND DAMAGE WAIVER

3709TRANSPORTATION - DELIVERY 3724

DAMAGE PROCESSING ADMIN FEE

3710LICENSE & TAX REIMB FEE 3736

NEVERLOST REVENUE ALLOCATION


3711DELIVERY FUEL CHARGE 3751

A/P CONC PASS THRU FEES-OTHERS

3712STANDBY DRIVER WAIT TIME 3752

ACCESS PASS THRU FEES

3751RERENT EXP - HERC EQUIP 3753

PARKING TICKET ADMIN FEE parking ticket

3754

ENERGY SURCHARGE DETAILS 3756

LABOR REVENUE - TOOLS

3761 SYSTEM FEE 3760LABOR REV-TOOLS ADJ/CR

3768SERVICE REVENUE 3786 OTHER REVENUE

3770MERCHANDISE SALES REVENUE 3792

SEGMENT ALLOCATION-OTHER REV


370 OTHER RENTAL REVENUE (3000 - 3999 Equity Accounts)

133




3774CASH ID CARD FEE 3795

CONC PASS THRU FEE-POOL ALLOC


3775 LATE CHARGES 3798CONC PASS THRU FEE-ZONE ALLOC


3776ENVIRONMENTAL RECOVERY FEE 3799

CUST EQ LABOR COST TRF

3790LABOR COST WARNTY-CUST EQ 3799 POOL ALLOCATION


3791LABOR WARNTY REV-CUST EQ

5537380 GROSS SALES

370 OTHER RENTAL REVENUE (3000 - 3999 Equity Accounts & 5000 - 5999 Cost of Goods Sold)

134




3800SALE OF NEW EQUIPMENT 3892 POOL ALLOCATION


3801SALE OF SMALL EQUIPMENT 3899 390 COST OF SALES

3802SALE OF POWER TOOLS

3803SALE OF USED EQUIPMENT

3820

SALE OF SUPPLIES & MERCHANDISE

3824 SALE OF PARTS

3831SALE OF NON-INVENTORY

3840

FREIGHT ON SALE-BIL'D TO CUST

3850SALE OF MISCELLANEOUS

3860PARTS WARRNTY REV-CUST EQ

380 GROSS SALES (3000 - 3999 Equity Accounts)

135




3900COST OF SALES NEW EQUIP Cost of Sales

3901COST OF SALES SMALL EQUIPMENT Cost of Sales

3902COST OF SALES POWER TOOLS Cost of Sales

3903REPAIRS TO EQ FOR RESALE

3909COST OF SALES USED EQUIP Cost of Sales

3920COST OF SALES SUPPLIES/MERCH Cost of Sales

3924COST OF SALES PARTS Cost of Sales

3931COST OF SALES NON-INVENTORY Cost of Sales

3940COST OF SALES FREIGHT Cost of Sales

3950COST OF SALES - MISC. Cost of Sales



5539400 EXP BILL TO CUST

390 COST OF SALES (3000 - 3999 Equity Accounts & 5000 - 5999 Cost of Goods Sold)

136




4010REPAIR BILLING ADJ/CREDIT

Pass- through? 4020

TIRE BILLINGS TO CUSTOMER

Vehicle Expense

4012INT PARTS BILLED-HERC EQ 4021

COST-TIRES BILLED TO CUST

4013INT LABOR BILLED-HERC EQ 4023

OUTSIDE FREIGHT REV CUST

4014

OUTSIDE PARTS/LABOR BIL'D 4031

OUTSIDE FREIGHT COST CUST

4015SRO RESERVE CLEARING 4032

REFUELING ADJ/CREDITS fuel

4016ADMIN FEE DAMAGE BILLING 4042

REFUELING COSTS - REE fuel

4022TIRE REP BILLING CREDITS 4043

OTHER REFUELING COSTS fuel

4091PRIOR YEAR CHGS/CREDITS

Employee Benefits 4044 LOSS OF USE BILLING

loss of use billing

4099410 RNTL EQUIP REPAIR 4050

UNCOLL. LOSE OF USE BILL.

4051MISC EXPENSE CHARGEBACKS

4090COST OF MISC CHARGEBACKS

4096 POOL ALLOCATIONEmployee Benefits

400 EXP. BILLED TO CUSTOMERS (4000 - 4999 Revenue Accounts)

137




4100INTERNAL LABOR EXP - REE

4113

WORK ORDER PARTS-NON INVENTORY 4111

PARTS EXPENSE - REE

4115OUTSIDE LABOR EXPENSE-REE 4112

PARTS/SUPPLIES-PURCH/ADJ

4116GREASE & OIL/ANTI FREEZE 4122

SHOP SUPPLIES - GENERAL RENTAL

4120 Shop Supplies

4119EQUIPMENT SET-UP COST 4128

SVC VEH RNTL-MECHANICS

Service Vehicles

4120 SHOP SUPPLIES 4130DEPRECIATION-MECHANIC VEH deprecation

4123DEALER PREP CAPITALIZED 4131

MISC EXP/LIC-MECHANIC VEH

4140MEALS - TRAVEL RELATED 4132

TIRES-MECHANIC VEHICLES

Vehicle Expense

4162 TRAVEL - AIRFARE 4133FUEL EXP-MECHANIC VEH fuel

4163TRAVEL - CAR RENTALS 4134

UNIFORMS-MECHANICS

Employee Benefits

4164TRAVEL - LIV,BUS,PARKING 4135

FUEL COSTS-MISC&SHOP USE fuel

4165BUS.MTGS & ENTERTAINMENT 4136

DEPRECIATION SHOP EQUIP deprecation

4166MEALS, ETC OVERTIME REL. 4137

REPAIRS TO SHOP EQUIPMENT

4167T&E MILEAGE REIMBURSEMENT 4138

DAMAGE REPAIR-REE/SHOP EQ damage

4168TRAVEL-TRAINING-MEALS 4139

(GAIN)/LOSS REPAIR ASSETS B/S?

410 RENTAL EQUIP REPAIR OTHER (4000 - 4999 Revenue Accounts)

138




4174MISC EXP-REPAIR/MAINT. 4173

TRAVEL-TRAINING-OTHER T&E

4180CORE DEPOSITS & CREDITS 4194

NON-REPAIR ACTVITY-MECHAN

4183WARRANTY CLAIMS COST 4198 POOL ALLOCATION


4192

WARNTY RECOVERIES-HERC EQ 4199

420 OTHR REE COSTS

4193

DISALLOWED WARRANTY CLAIMS

410 RENTAL EQUIP REPAIR OTHER (4000 - 4999 Revenue Accounts)

139




4203 PERMITS - REE 4200PERSONAL PROP TAX-REE CUR 4223

LOST/SCRAPPED EQUIPMENT

PP&E? Gain/Loss

4206OUTSIDE FREIGHT COST CUST 4201

PERSONAL PROPERTY TAX FEE 4240

UNREALIZED G/L FR FUEL DERIVTV

Gain/Loss Der?

4209VEHICLE LICENSE FEE 4202

PERSONAL PROP TAX-REE PR

4214

RENTAL EQUIPMENT LICENSES 4217

RE-RENT EXPENSE LOCAL ReRent

4216FUEL - INITIAL FILL REE 4221

RE-RENT EXPENSE CORP PROGRAM ReRent

4223LOST/SCRAPPED EQUIPMENT 4224 FREIGHT - OTHER

4232OUTSIDE REPAIR EXP CUST EQ 4230

FREIGHT - EQUIP TRANSFERS

Transaction Type

4237OUTSIDE FUEL PURCHASES 4231

FREIGHT INTER REGION TRF Intercompany

4243

OTHER REFUELING COSTS 4234

CUST EQ LABOR COST TRF

4244DAMAGE WAIVER COST 4241

INTERNAL LABOR COST Wages

4280LABOR COST-WARNTY-CUST EQ 4242

REFUELING COSTS - REE

REE expenses

4299430 DELIVERY COSTS 4251 MISC - REE COSTS

REE expenses



420 OTHER RENTAL EQUIP. COSTS (4000 - 4999 Revenue Accounts)

140






430 DELIVERY COSTS (4000 - 4999 Revenue Accounts)



4350PP TAXES-OTHER CURRENT 4384 POOL ALLOCATION


4351PP TAXES-OTHER PRIOR YR

4360GROSS RECEIPT TAXES

4364BUSINESS TAXES & LICENSES

435 OTHER INS, LICENSE, TAX (4000 - 4999 Revenue Accounts)

141




4402TIRE REPAIR - SV OPER 4419 POSTAGE & FREIGHT

location expense 4400

TIRE PURCHASES - SV OPER DOE/Inv?

4406SVC VEH RNTL-OPERATING 4421

STATIONERY/OFF SUPPLIES

location expense 4403

TOLLS & PERMITS - SV OPER DOE/Inv?

4407LICENSES - SV OPER 4425

PERISHABLE EQUIP/TOOLS Fixed Assets 4410

DEPRECIATION SV OPER Depreciation?

4408SV EXP - REPAIR OPER 4426

OFFICE EQUIP. RENTALS Fixed Assets 4411

UNIFORMS - OPER DOE?

4409SV FUEL EXPENSE - OPER 4427

OFFICE EQUIP. MAINTENANCE Fixed Assets 4413

HIP EXPENSES

4465BUS.MTGS & ENTERTAINMENT 4428

EMPLOYEE PURCHASES CLEAR

Employee Benefits 4422

AMORTIZATION RENTAL TOOLS

Amortize cost?

4429EMPLOYEE DUES & MEMBERSHIPS 4496

AMORTIZATION--GOODWILL

4433CORPORATE DUES & MEMBERSHIPS 4497

AMORTIZATION--INTANGIBLES

4434 DISCOUNTS LOST

MAINT. SUPPLIES/TOOLS

4435DEPR OFFICE EQUIPMENT FA Dep

REPLACEMENT KEYS CREDITS

4437BOOKS & PERIODICALS

location expense

OIL AND GREASE

4438 CELLULAR PHONEEmployee Benefits ANTI-FREEZE

4439 TELEPHONElocation expense

WASTE DISPOSAL EXPENSE

440 OTHER BRANCH OPER. EXP. (4000 - 4999 Revenue Accounts)

142




4440FORMS EXP - WAREHOUSE

OUTSIDE REPAIRS

4442 FUEL - OVER/SHORT fuel

OUTSIDE REPAIRS THEFT&CON

4445FIXED ASSET EXPENSES Fixed Assets

ECO SURCHARGE CREDIT

4446DEPR FURN & OFFICE EQUIP FA Dep

FLEET MGMT MAINTENANCE

4447 SAFETY COMPLIANCE LEASE START MAINTENANCE

4448 TRAINING EXPENSEEmployee Benefits

EXTENSION MAINTENANCE

4449 CASH OVER/SHORT

CONTRACT HIRE MAINTENANCE

4450FOREIGN EXCHG GAIN/(LOSS) B/S realize

DIVISION ALLOCATION-MAINTENANC

4451(GAIN)LOSS FIXED ASSETS B/S realize

POOL ALLOCATION

4452 CLASSIFIED ADS OFFICE ALLOCATION

4453MEALS - TRAVEL RELATED T&E

CAR SALES RECON TRANSFER

4462 TRAVEL - AIRFARE T&E

GASOLINE ISSUES - CO INV.

4463 TRAVEL - CAR RENTALS T&E

DEPRECIATION EXP TRANSFER


143




4464TRAVEL - LIV,BUS,PARKING T&E

AMORT. DEALER PROFIT

4466MEALS,ETC OVERTIME REL. T&E

AMORT-MANUFACT REBATES-OWN VEH

4467T&E MILEAGE REIMBURSEMENT T&E

520 GAIN/LOSS ON SALE

4468COFFEE & BEVERAGE SUPPLY

location expense

P/L SALES VEH-CUST DIRECT

4470MEALS - TRAVEL RELATED T&E

AMORT. RENTAL AGRMTS.

4473TRAVEL-TRAINING-OTHER T&E

AMORT. EMPLOYEE UNIFORMS

4474REPURCH PRG-EXCESS MILES

4477SRVC VEH RNTL PROGRAM CHARGES

Service Vehicles

4478EMPLOYEMENT & PERSONNEL Wages

4479MISCELLANEOUS EXPENSE

4480 OVERNIGHT MAIL

4481GENERAL EXPENSE-CLEARING

4482CONSULTING FEE/PURCH SVCS

4484 LEGAL COSTS


144




4494ADM CHG/CRDT-INTRACOMPANY TRAN Intercompany

4495

COPY445 CREDIT & COLLECTION EXPENSEING COSTS



4499LEGAL - CREDIT & COLLECTION


445 CREDIT & COLLECTION EXPENSE (4000 - 4999 Revenue Accounts) Keep Consolidate Questions




4699 TIRE EXPENSEVehicle Expense

145


Keep Consolidate QuestionsAcct Descr. Comments Account Description Comments Account Description Comments

4590VEH MAINTENANCE-SUB TRSFR COST By location? 4521

MAINT. SUPPLIES/TOOLS DOE by loc?

4593VEH MAINTENANCE-A/P TRSFR COST By location? 4525

REPLACEMENT KEYS CREDITS DOE by loc?

4531 OIL AND GREASE DOE by loc? 4534 ANTI-FREEZE DOE by loc?

4535WASTE DISPOSAL EXPENSE DOE by loc?

4536 OUTSIDE REPAIRS DOE by loc?

4540OUTSIDE REPAIRS THEFT&CON DOE by loc?

4541ECO SURCHARGE CREDIT DOE by loc?

4570FLEET MGMT MAINTENANCE DOE by loc?

4571LEASE START MAINTENANCE DOE by loc?

4572EXTENSION MAINTENANCE DOE by loc?

4573CONTRACT HIRE MAINTENANCE DOE by loc?

4594DIVISION ALLOCATION-MAINTENANC




4598 OFFICE ALLOCATION


450 VEHICLE MAINTENANCE (4000 - 4999 Revenue Accounts)

146




4664DAMAGE REPAIR CRDTS-NEVERLOST By location? 4666

CAR SALES RECON TRANSFER

4665

INSURANCE PROCEEDS-VIHICLE DMG By location?

4669REPAIR CREDITS - CHECK-IN damage

4680SUBURBAN TRANSFER-TEMP

Transaction Type

4681DAMAGE REPAIR CREDIT-3RD PTY damage

4682DAMAGE REPAIR CREDIT-RENTER damage

4683 SUBRO TEST damage

4684 ALLOCATION TEST


4685AIRPORT TRANSFER-TEMP

Transaction Type

4686 DIV. ALLOCATION-TEMP


4687 WRECKS TRANSFERTransaction Type

4688 LOSS OF USE BILLINGSloss of use billing

4689

VEH DAMAGE-SUBURBAN TRSFR COST damage

460 VEHICLE DAMAGE (4000 - 4999 Revenue Accounts)

147




4690VEH DAMAGE-AIRPORT TRSFR COST damage

4691NON-WAIVBLE EXCS-HCM COLL damage

4692NON-WAIVBLE EXCS-RAC COLL damage

4693BAD DEBT EXP DAMAGE CLAIMS damage

4694LOSS OF USE BILLINGS-2000

loss of use billing

4695NON-WAIVABLE AXCESS ADJ damage

4696

DIVISION ALLOCATION-DAMAGES






4699TRANSFER PROGRAM EXP.

Transaction Type

460 VEHICLE DAMAGE (4000 - 4999 Revenue Accounts)

148




4705 IN-PLACE TRANSFERSTransaction Type 4799

GASOLINE ISSUES - CO INV. Fuel

4706REPLACEMENT VEH. ACCRUAL

Vehicle Expense

4707TRANSFER FEES ON TURNBACK

Transaction Type

4708VEHICLE REGISTRATION FEE

Vehicle Expense

4709VEH.LICENSES & TAXES

Vehicle Expense

4710 TITLE STORAGE FEESVehicle Expense

4715 VEHICLE EXCISE TAXVehicle Expense

4725PERS PROPERTY TAX-VEH

Vehicle Expense

4726DAMAGE REPAIR CREDIT NEVERLOST damage

4737VEHICLE CONVERSION EXP

Vehicle Expense

4742NON-WAIVABLE EXCESS(TP)-RAC

Vehicle Expense

4743 CHAIN EXPENSEVehicle Expense

4750CHILD SAFETY SEATS EXP.

Vehicle Expense

4751TEL. EXP. MOBILE PHONES

Vehicle Expense

470 VEHICLE-OTHER OPER. (4000 - 4999 Revenue Accounts)

149




4752DEPR. MAINT.-MOBILE COMM deprecation

4754SKI EQUIPMENT EXPENSE

Vehicle Expense

4755VEH HAND CONTROLS HCP EXP

Vehicle Expense

4756 VEHICLE DECALSVehicle Expense

4757VEH. PROTECTION PACKAGE

Vehicle Expense

4758VEH.SECURITY SYSTEM

Vehicle Expense

4759VEH KEYTAG & INSERT EXP

Vehicle Expense

4760DEPN EXP-VEH NAVIG EQUIP deprecation

4761REPLACEMENT KEY SURCHARGE

Vehicle Expense

4762FLEET INSTALLATION SERV.

Vehicle Expense

4765DEALER PREP. CR. FORD

Vehicle Expense

4766 DEALER PREP. CR. GMVehicle Expense

4767MISC DEALER PREP CR.

Vehicle Expense

4768DEALER PREP CR.-CHRYSLER

Vehicle Expense


150



4769IMBALNCE BILL-TOH VEH CST

Vehicle Expense

4770 RADIOS FA/Inv/COGS?

4771 AIR CONDITIONERS FA/Inv/COGS?

4772 SEAT BELTS FA/Inv/COGS?

4773 LUGGAGE RACKS FA/Inv/COGS?

4774DRIVER SAFETY EQUIPMENT

Vehicle Expense

4775DRIVER SAFETY EQPMT-RECOVER

Vehicle Expense

4776DMG REPAIR CRDT MULTIM DEVICES

Vehicle Expense

4778

MOTORCYCLE ACCESSORIES EXPENSE

Vehicle Expense

4784VEH OTHER OP- SUB TRSFER COST

Vehicle Expense

4793VEH OTHER OPER-A/P TRSFR COST

Vehicle Expense

4794DIVISION ALLOCATION-OVD







151




4824REFUELG-DIST NON-REV MOVE By location?

4830FUEL-SUBURBAN TRANSFER COST

Transaction Type

4893FUEL-AIRPORT TRANSFER COST

Transaction Type

4894

DIVISION ALLOCATION-GASOLINE






4899485 INTEREST EXPENSE

480 GASOLINE (4000 - 4999 Revenue Accounts)

152




4800 INTEREST EXPENSE

4850INTEREST ADJUSTMENT



4899NET PL&PD PREMIUM - VANS

485 INTEREST EXP ALLOCATION (4000 - 4999 Revenue Accounts)

153




4904PL&PD FRONTING COSTS-VANS By location?

4905PL&PD PREMIUM TAXES-VANS

PL & PD Insurance

4906PL&PD DEDUCTIBLE - VANS

PL & PD Insurance

4907PL/PD INSUR-VAN POOLING

PL & PD Insurance

4908PL/PD INS CVRG-NY <25 DRV

PL & PD Insurance

4909 PL & PD INSURANCEPL & PD Insurance

4910 PL & PD ADJUSTMENTPL & PD Insurance

4911 NET PL/PD PREMIUM

4912PL/PD FRONTING COSTS

PL & PD Insurance

4913TAX WITHIN PL/PD PREMIUM

4914PL/PD INSUR-SHOCK LOSSES

PL & PD Insurance

4915 PL/PD PREMIUM TAXPL & PD Insurance

4916 PL/PD DEDUCTIBLEPL & PD Insurance

4917OTHR VEH INSURANCE PREM

490 PL & PD INSURANCE (4000 - 4999 Revenue Accounts)

154




4918OTHR VEH INSUR PREM TAX

4919PL & PD UMB. COVERAGE

PL & PD Insurance

4920PL&PD PREMIUM REVENUE

PL & PD Insurance

4921COMPREHENSIVE INSURANCE

4930PL-PD-SUBURBAN TRANSFER COST

Transaction Type

4993PL-PD-AIRPORT TRANSFER COST

Transaction Type

4994DIVISION ALLOCATION-PL&PD






4999DEPRECIATION RENTAL EQUIP deprecation

490 PL & PD INSURANCE (4000 - 4999 Revenue Accounts)

155




5002DEPRECIATION ADJUSTMENT deprecation 5001

DEPRECIATION EXP TRANSFER

B/S and part of FA?

5003DEPR EXP CAP INTEREST WIP deprecation 5011

AMORT. DEALER PROFIT

Amortize profit?

5005DEPR - VAN POOLING VEH deprecation 5013

AMORT-MANUFACT REBATES-OWN VEH

Amortize rebate?

5007DEPREC - NEVERLOST EQPMT deprecation

5008 DEPR. - NON RISK deprecation

5008DEPRECIATION LEASE EQUIP deprecation

5009DEPR. OWNED VEHS 57 MO deprecation

5010DEPR. DEALER BUYBACKS deprecation

5012DEPRECIATION -MULTIMEDIA EQUIP deprecation

5014LEASE EXPENSE-DEPRECIATION deprecation

5015LEASE EXPENSE-INTEREST

5016LATE PAYMENT CHARGE

5017LEASE COST- DEPRECIATION deprecation

5018THIRD PARTY LEASE COST DEPR deprecation

500 DEPRECIATION – REE (5000 - 5999 Cost of Goods Sold)

156




5019 DEALER LEASE COST

5020VEH INTEREST- CREDIT

Vehicle Expense

5021GM LONG TERM DEPREC ADJ deprecation

5022 MISC ADJ PROG CARS

5023REPURCHASE PENALTY

5024MINIMUM DAYS CHARGED

5025 DEPR. ADJ deprecation

5026REPUR OUT OF SERV DELAY

5027DEALER DIRECT ORD EXP

5028TOYOTA DEPRECIATION ADJ. deprecation

5029MANUFACTURES ALLOWANCE

5030FORD DEPR. BUYDOWN deprecation

5031FORD EARLY T/BCK SRCHRG

5032AIR COND. RECOVERY FEE


157




5033DEPN-NON-RISK(MANUF)-TRCK deprecation

5040 DEPRECIATION-RISK TRKS deprecation

5040OPERATING LEASE EXPENSE - REE

5041DEPN-DLR BUYBACKS-TRKS deprecation

5042 LEASE COST-(DEPN)-TRKS

5043THIRD PARTY LEAST COST-TRUCKS

5044 DEPR. EXP. RENTAL TOOLS deprecation

5050EXCESS MILEAGE-MANUF PGM

5050 IMBALNCE BILL-DEP'N

5051DEPN ALLOCATION-CAR SALES


5052DEPR EXP RNTL TOOLS,OTHER deprecation

5052RETAIL OFFSET DEP'N ALLOC


5053NON-LEASE VEH ALLOC - INT


5063RAC/HLE DEPR. ADJUSTMENT deprecation


158




5064DEPREC REE-SUB TRSFR COST deprecation

5089DEPREC REE-A/P TRSFR COST deprecation

5090DEPREC REE-OFFSET TRSFR COST deprecation

5091FLEET DEPRECIATION ALLOC






5099 REGION ALLOCATION



159






5598 REGION ALLOCATION


502 MANUFACTURES CREDITS (5000 - 5999 Cost of Goods Sold)

160



Account Description Comments Account Description Comments Acct Descr Comments

5065INTEREST ALLOCATION ADJ


5066INTEREST ALLOC -CAR SALES


5067RETAIL OFFSET INT ALLOC


5070LEASE START DEPRECIATION F/A

5072EXTENSION DEPRECIATION deprecation

5073CONTRACT HIRE DEPRECIATN deprecation

5074POOL FLEET DEPRECIATION deprecation

5075CONTRACT PURCHASE DEPR. deprecation

5076 LEASE PURCHASE DEPR. deprecation

5077INT OWNED VEH-SUB TRSFR COST

5092INT OWNED VEH-A/P TRSFR COST

5093INT OWNED V-OFFSET TRSFR COST

5094 ZONE ALLOCATION




5097P/L-SALE VEH-CLEAN RISK

505 INTEREST-OWNED VEHICLE (5000 - 5999 Cost of Goods Sold)

161




5196 DIVISION ALLOCATION




5198REGION OFFICE ALLOCATION


510 (P)L VEH SALES-WHLSL (5000 - 5999 Cost of Goods Sold)

162




5203SERV KT INCOME-94&LATER 5208

(GAIN)SALE RNTL EQ-RETAIL B/S realize

5207GAIN ADJUSTMENT 5209

(GAIN)SALE RNTL EQ-WHLSLE B/S realize

5212LOSS SALE RNTL EQ-RETAIL 5210

(GAIN)LOSS INTERBR SHARE B/S realize

5213LOSS SALE RNTL EQ-WHLSLE 5215 TITLE FEE CREDIT

Vehicle Expense

5214AFTER SALE REPAIR COST 5217

SERVICE VEHICLE RENTALS

Service Vehicles

5215 FINANCE CREDIT 5218SERVICE VEHICLE EXPENSES

Service Vehicles

5216AFTERMARKET CREDIT 5220

RECONDITION COSTS-LABOR Wages

5219PERS & SELLING EXP TRF 5221

RECONDITION COSTS-PARTS Fixed Assets

5283RECONDITIONING-EXPENSE 5222 TAXES - LOCAL

5285 VEHICLE ADD-ONS 5225RECONDITION COSTS-OUTSIDE

5286POWERTRAIN WARR EXP-12MOS 5226

TAXES - PERSONAL PROPERTY

personal property?

5227(GAIN)LOSS SALE LEASE EQ B/S realize

5228EQ SALES EXP-CUST BILLED

Location Expense

5229FREIGHT EXP-EQUIP SALES

5230USED EQUIPMENT WARRANTY Warranty

5232STATIONERY & OFFICE SUPLY

location expense

520 (GAIN) LOSS ON SALE – REE (5000 - 5999 Cost of Goods Sold)

163




5238 CELL PHONESEmployee Benefits

5239OTHER EXPENSES-FIXED

5239RETAIL LOT PROMO EXPENSE

5241RETAIL MEDIA ADVERTISING

5243OTHER EXPENSES-RETAIL

5245DMV C/S TAX REMITTANCES

5250DMV C/S TAX COLLECTIONS

5251MEALS-TRAVEL RELATED T&E

5262 TRAVEL-AIRFARE T&E

5263 TRAVEL-CAR RENTALS T&E

5264TRAVEL-LIV,BUS,PARKING T&E

5265BUS.MTGS & ENTERTAINMENT

BUS.MTGS & ENTERTAINMENT

5266MEALS,ETC OVERTIME REL. T&E

5267T&E MILEAGE REIMBURSEMENT T&E

5268MGR-RETAIL COMMISSIONS

5270SALESPERSONS COMMISSIONS Wages


164




5272TRAVEL-TRAINING-MEALS T&E

5273TRAVEL-TRAINING-OTHER T&E

5274STOCK PURCHASE OPTION EXPENSE

Stock Option Purchase Expense

5275MISC EQ SALES EXPENSES

5280OUTSIDE SALES COMMISSION

5281EQ. SALE COMMISSION/BONUS

5282OVERTIME EQUIP SALE PERS. Wages

5282WARRANTY EXP SERV KT-1994 Warranty

5283EQUIP SALE PERSONNEL

Location Expense

5284AFTER SALES CUST ADJMT

5288 FLEX BENEFITS Flex Benefits

5288WORKERS COMPENSATION

Worker's Compensation

5289 PAYROLL TAXES-FICA payroll tax

5290UNION PENSION COSTS

Employee Benefits

5291UNION HEALTH & WELFARE

Employee Benefits

5292 PENSION COSTS Wages


165




5293OTHER EMPLOYEE WELFARE

Employee Benefits

5294INC SAVNGS/DEFINED CONTR PLAN

INC SVG/DEF CONTRIBUTION PLANS

5295PAYROLL TAXES - UNEMPLOY payroll tax

5297EXPENSE ALLOCATION






5299P/L SALE VEH. - RETAIL


166




5386 TIRES 5368WAGES TRANSFERRED

Transaction Type

5387POWERTRAIN WARR 12M 5388 OUTSIDE WASHING

5399P&L SALE OF VEH-INELIGIBLE WS 5389 PAYROLL TAX payroll tax

5390 LOT MEN - SALARIES Wages

5391 LOT MEN - OVERTIMETransaction Type


5393OTHER EMPLOYEE WELFARE

Employee Benefits

5394



5395STOCK OPTION PURCHASE EXP






530 (P)L VEH SALES-RETL (5000 - 5999 Cost of Goods Sold)

167




5403P/L SALE OF VEH-DIS&UNITS 5433

DIVISION ALLOC-INELIGIBLE WS


5410P/L SALE OF VEH-LICENSEE 5497 POOL ALLOCATION


5430

TRANSFERRING VEH-INELIGIBLE WS 5498 OFFICE ALLOCATION


5431

AUCTION SLS FEES-INELIGIBLE WS 5499

550 INTRL LABOR COST Wages

540 P/L VEH SALES-INELIGIBLE WHSLE (5000 - 5999 Cost of Goods Sold)

168




5500HERC EQ LABOR COST TRF

5540REE REPAIR LABOR COST TRF

5541WARRANTY LABOR COST TRF Warranty

5542DELIVERY LABOR COST TRF

5543SV-REPAIR LABOR COST TRF

Service Vehicles



5599C/S ALLOC.-NORTHEAST


550 INTERNAL LABOR COST TFR (5000 - 5999 Cost of Goods Sold)

169



Acct Desc Comments Account Description Comments Acct Desc Comments

5600C/S ALLOC - PHILADELPHIA New Allocation functionality and Mgmt Entity

5601C/S ALLOC-ST. LOUIS, MO New Allocation functionality and Mgmt Entity

5602C/S ALLOC - CINCINNATI New Allocation functionality and Mgmt Entity

5603C/S ALLOC-CLEVELAND,OH New Allocation functionality and Mgmt Entity

5604

C/S ALLOCATION-NAPERVILLE New Allocation functionality and Mgmt Entity

5605

CAR SALES ALLOC-MINNEAPLS New Allocation functionality and Mgmt Entity

5606

CAR SALES ALLOC-BUFFALO New Allocation functionality and Mgmt Entity

5607CAR SALES ALLOC-ALBANY New Allocation functionality and Mgmt Entity

5608

CAR SALES ALLOC-ROCHESTER New Allocation functionality and Mgmt Entity

5609C/S ALLOC - BOSTON New Allocation functionality and Mgmt Entity

5610C/S ALLOC - ALLENTOWN New Allocation functionality and Mgmt Entity

5611

C/S ALLOC-MINNEAPOLIS, MN New Allocation functionality and Mgmt Entity

5612

C/S ALLOC-NORTHEAST DIST New Allocation functionality and Mgmt Entity

560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)

170




5614C/S ALLOC.-SOUTHEAST New Allocation functionality and Mgmt Entity

5615C/S ALLOC-NASHVILLE New Allocation functionality and Mgmt Entity

5616C/S ALLOC - ORLANDO New Allocation functionality and Mgmt Entity

5617C/S ALLOC-SANFORD, FL New Allocation functionality and Mgmt Entity

5618C/S ALLOC-KNOXVILLE,TN New Allocation functionality and Mgmt Entity

5619C/S ALLOC - TAMPA New Allocation functionality and Mgmt Entity

5620

C/S ALLOC-GREENSBORO, NC New Allocation functionality and Mgmt Entity

5621C/S ALLOC-MARIETTA,GA New Allocation functionality and Mgmt Entity

5622

C/S ALLOC-SOUTHEAST DIST New Allocation functionality and Mgmt Entity

5624C/S ALLOC.-CENTRAL DIST. New Allocation functionality and Mgmt Entity

5625C/S ALLOC - HOUSTON New Allocation functionality and Mgmt Entity

5626C/S ALLOC.-PHOENIX 27TH New Allocation functionality and Mgmt Entity

5627C/S ALLOC.-NEW ORLEANS New Allocation functionality and Mgmt Entity


171




5628C/S ALLOC-LEWISVILLE,TX New Allocation functionality and Mgmt Entity

5629C/S ALLOC.-SALT LAKE CITY New Allocation functionality and Mgmt Entity

5630C/S ALLOC-TUCSON New Allocation functionality and Mgmt Entity

5631C/S ALLOC - LAKEWOOD New Allocation functionality and Mgmt Entity

5632C/S ALLOC-OMAHA, NE New Allocation functionality and Mgmt Entity

5633C/S ALLOC-CENTRAL DIST New Allocation functionality and Mgmt Entity

5634C/S ALLOC - ALBUQUERQUE New Allocation functionality and Mgmt Entity

5635C/S ALLOC-DES MOINES,IA New Allocation functionality and Mgmt Entity

5636

CAR SALES ALLOC-CEDAR RAP New Allocation functionality and Mgmt Entity

5637

C/S ALLOCATION-GILBERT,AZ New Allocation functionality and Mgmt Entity

5638

C/S ALLOC-HOUSTON NTH,TX New Allocation functionality and Mgmt Entity

5639

C/S ALLOC-HOUSTON STH,TX New Allocation functionality and Mgmt Entity

5640

C/S ALLOCATION-DALLAS,TX New Allocation functionality and Mgmt Entity


172




5641C/S ALLOC.-WESTERN New Allocation functionality and Mgmt Entity

5650C/S ALLOC.-MILLBRAE New Allocation functionality and Mgmt Entity

5651C/S ALLOC-PORTLAND New Allocation functionality and Mgmt Entity

5652C/S ALLOC-ESCONDIDO New Allocation functionality and Mgmt Entity

5653C/S ALLOC - SAN DIEGO New Allocation functionality and Mgmt Entity

5654

C/S ALLOCATION-VAN NUYS New Allocation functionality and Mgmt Entity

5655C/S ALLOC.-ANCHORAGE New Allocation functionality and Mgmt Entity

5656C/S ALLOC-HAYWARD,CA New Allocation functionality and Mgmt Entity

5657

CAR SALES ALLOC-RIVERSIDE New Allocation functionality and Mgmt Entity

5658C/S ALLOC-SAN JOSE, CA New Allocation functionality and Mgmt Entity

5659C/S ALLOC-LIVERMORE, CA New Allocation functionality and Mgmt Entity

5660

C/S ALLOC-SACRAMENTO, CA New Allocation functionality and Mgmt Entity

5661C/S ALLOC.-LOS ANGELES New Allocation functionality and Mgmt Entity


173




5662C/S ALLOC-HAWAII New Allocation functionality and Mgmt Entity

5663

C/S ALLOC-PALM SPRING,CA New Allocation functionality and Mgmt Entity

5666C/S ALLOC - ONTARIO,CA New Allocation functionality and Mgmt Entity

5667

C/S ALLOC - LONG BEACH,CA New Allocation functionality and Mgmt Entity

5668C/S ALLOC - CHARLOTTE New Allocation functionality and Mgmt Entity

5669CAR SALES ALLOC-RENO New Allocation functionality and Mgmt Entity

5670C/S ALLOC - ROSEVILLE New Allocation functionality and Mgmt Entity

5671C/S ALLOC - SEATTLE New Allocation functionality and Mgmt Entity

5672C/S ALLOC-BURBANK, CA New Allocation functionality and Mgmt Entity

5673C/S ALLOC-WESTERN DIST New Allocation functionality and Mgmt Entity

5674C/S ALLOC - ROANOKE New Allocation functionality and Mgmt Entity

5675C/S ALLOC - GLEN BURNIE New Allocation functionality and Mgmt Entity

5676C/S ALLOC - BRANDON, FL New Allocation functionality and Mgmt Entity


174




5677C/S ALLOC - SARASOTA, FL New Allocation functionality and Mgmt Entity

5678C/S ALLOC-MELBOURNE,FL New Allocation functionality and Mgmt Entity

5679

C/S ALLOC-CHARLESTON, SC New Allocation functionality and Mgmt Entity

5680

C/S ALLOC-BEECHMONT,OH New Allocation functionality and Mgmt Entity

5681C/S ALLOC-ELMHURST,IL New Allocation functionality and Mgmt Entity

5682C/S ALLOC-ORLAND PARK New Allocation functionality and Mgmt Entity

5683

C/S ALLOC-WSTRN RTL POOL New Allocation functionality and Mgmt Entity

5685

C/S ALLOC-GREENVILLE,SC New Allocation functionality and Mgmt Entity

5686C/S ALLOC-STA. BARBARA,CA New Allocation functionality and Mgmt Entity

5687 C/S ALL-RALEIGH SUPERETTE

5688C/S RROFIT ALLOC-R2B New Allocation functionality and Mgmt Entity

5689 CAR SALES-SUBURBAN TRSFR COST

5690DIV ALLOC - C/S RISK New Allocation functionality and Mgmt Entity


175




5691DIV ALLOC - C/S INELIGIBLE WS New Allocation functionality and Mgmt Entity

5692

CAR SALES-A/P TRANSFER COST Transaction Type

5693C/S ALLOC-BROKEN WLSL New Allocation functionality and Mgmt Entity

5694C/S ALLOC-CLEAN WLSL New Allocation functionality and Mgmt Entity

5695C/S ALLOC-RETAIL New Allocation functionality and Mgmt Entity

5696

CAR SALES-OFFSET TRANSFER COST Transaction Type

5697C/S ALLOC- DISTRICT New Allocation functionality and Mgmt Entity

5698

C/S ALLOCATION-WARRANTY New Allocation functionality and Mgmt Entity


176




5727

DIVISION ALLOCATION-INTEREST


5797POOL ALLOCATION


5798ZONE ALLOCATION


5799

TRANSPORT WAGES-SUB TRSFR COST

Transaction Type

570 INTEREST-LEASED VEHICLES (5000 - 5999 Cost of Goods Sold)

177



Acct Description Comments Account Description Comments Acct Description Comments

5938TRANSP. WAGES-A/P TRSFR COST Transaction Type

5939 TRANS VEH-CORP AGENCIES Wages5940 TRANS VEH-OWND ABRD COLL Wages5941 TRANS VEH-OWND ABRD BILLD Wages5942 TRANS VEH-FRGN VEH WITHIN Wages5943 TRANS VEH-SOLD CAR Wages

5945 VEH TRANS REIMBURSEMENT Vehicle Expense

5946TRNSFRNG VEH TO AUCT-TRANS Transaction Type

5947TRANS TNBK-OUTSIDE CARRIER Wages

5948TRANS VEH-ON LOT-OUTSOURCE Wages

5949 TRANSPORTER TOLLS Employee Benefits

5950 TRANSPTR VEH-INTERCITY Employee Benefits

5951 TRANSPTR VEH-INTERCITY OT Employee Benefits

5952 TRANSPTR VEH-INTRACITY Employee Benefits5953 TRANSPTR VEH-INTRACITY OT Employee Benefits

5954 TRANSPTR VEH-CMN CARRIER Employee Benefits

5955 CASUAL LABOR Wages

5956 CASUAL LABOR-OT Wages

5957 WAGES TRANSFERRED Transaction Type

5958 TRANFER VEH-INTER REGION Transaction Type

5959 TRFR VEH-INTER REG-OVRTME Employee Benefits

590 TRANSPORTER WAGES (5000 - 5999 Cost of Goods Sold)

178




5960 TRFR VEH-IN REG-COMM CARREmployee Benefits

5961 TRNSP VEH-ON LOT HIKINGEmployee Benefits

5962 TRNSP VEH-ON LOT HIKING O/TEmployee Benefits

5963 TRANSPORTING VEH-OUTSOURCEmployee Benefits

5964 DELIV & COLL TO/FR CUSTMR

5965 DELIV.& COLL-OUT OF HOURS

5966 DIVISION ALLOC-TRANSPORTERS


5967 TRANSPORTER EXPENSE TRANSFERTransaction Type





5970 STOCK OPTION PURCHASE EXP


590 TRANSPORTER WAGES (5000 - 5999 Cost of Goods Sold)

179



AcctDesc Comments Account Description Comments AcctDesc Comments

5984TRANS BENEFITS-SUB TRSFR COST Employee Benefits

5985TRANS BENEFITS-A/P TRSFR COST Employee Benefits

5986INC SVG/DEF CONTRIBUTION PLANS INC SVG/DEF CONTRIBUTION PLANS

5987 WORKERS COMP-ADJUSTMENT Worker's Compensation5988 FLEX BENEFITS Flex Benefits5989 PAYROLL TAXES OPERATING payroll tax

5990 DIVISION ALLOC-TRANS BENEFITSNew Allocation functionality and Mgmt Entity

5991 WORKMENS COMPENSATION Worker's Compensation5992 PENSION COSTS Wages5993 OTHER EMP WELFARE COST Employee Benefits5994 WORK COMP-ADMIN FEES Worker's Compensation5995 BENEFITS - TRANSFERRED Transaction Type 5996 WORK COMP-SHOCK LOSSES Worker's Compensation

5997 POOL ALLOCATIONSNew Allocation functionality and Mgmt Entity

5998 OFFICE ALLOCATIONNew Allocation functionality and Mgmt Entity

5999 600 FIELD WAGES Wages

592 TRANSPORTER BENEFITS (5000 - 5999 Cost of Goods Sold)

180




6001 MECHANICS Wages

6001 SHOP SUPERVISORS Wages

6002 MECHANIC-GENERAL RENTAL Wages

6002 SUPERVISORS WAGES Wages

6003 TOW TRUCK Wages

6003 WARRANTY - EXEMPT Warranty

6004 PARTS PERSONNEL Wages

6005 GARAGE/MAINT COMBO Wages

6005 WARRANTY - NON EXEMPT Warranty

6006 BODY DAMAGES damage

6006 TEMP LABOR-FIELD Wages

6007 DISPATCHER Wages

6007 TOOL OPERATORS Wages

6008 STATION MANAGER Wages

6009 GARAGE Wages

6010 OUTSOURCED RENTAL REPS Wages

600 FIELD WAGES (6000 - 6999 Expense Accounts)

181




6010YARD COORDINATOR-GENERAL RNTL Wages

6011OUTSOURCED INSTANT RETN REPS Wages

6012 RENTAL REP SALARIES Wages

6012 SLS COORD INCENTIVE COMP Wages

6013 OTHER STATION EMPLOYEES Wages

6013 SALES COORD. SALARIES Wages

6014 BUS DRIVER Wages

6015 CASUAL LABOR Wages

6015 SALES COORDINATOR-GEN RNTL Wages

6016 SECURITY PERSONNEL Wages

6017 BUS MECHANICS Wages

6018 OUTSOURCED BUS DRIVERS Wages

6019 COUNTER MANAGERS Wages

6019 YARD WORKERS Wages

6020 DELIVERY PERSONNEL Wages

6020 YARD WORKER-GEN RNTL Wages


182




6021DELIVERY PERSONNEL-GEN RNTL Wages

6021 INSTANT RETURN REP Wages

6022 OUTSOURCED MECHANICS Wages

6022 SUPERVISOR WAGES Wages

6023 FIELD ADMINISTRATION Wages

6024ASSISTANT BR MGR-GEN RNTL Wages

6024 FIELD ADMINISTRATION Wages

6025 REGION ADMINISTRATION Wages

6025 TEMPORARY LABOR Wages

6026 PERS & SELLING EXP TRF Wages

6026 REGION ADMINISTRATION Wages

6027 OUTSOURCED OPERATIONS Wages

6027SECURITY SERVICES EXPENSE Wages

6028REVENUE MGMT RECOGNITION Wages

6030NON-REV MGMT RECOGNITION Wages

6030 SEVERANCE COSTS Wages


183



Account Description Comments Account Description Comments Account Description Comments6031 FIELD WAGES-SUB TRSFR COST Wages6031 NPS INCENTIVE - FIELD Wages6033 FIELD WAGES-A/P TRSFR COST Wages6034 ACQ. INCENTIVE COMP. Wages

6035 DIVISION ALLOCATION-WAGES


6035 WAGES TRANS POOL CL ETC Wages



6038 OFFICE ALLOCATION WAGES


6039 UNUSED SICK PAY Wages



6099 601 FIELD O.T. WAGES Wages


184



Account Description Comments Account Description Comments Account Description Comments6000 MECHANICS OVERTIME Wages6041 MECHANIC OT-GEN RNTL Wages6041 MECHANICS OVERTIME Wages6043 TOW TRUCK OVERTIME Wages

6043 WARRANTY OVERTIME Wages

6044 PARTS PERSONNEL - O.T. Wages

6045 GARAGE/MAINT COMBO OT Wages

6046 TOOL OPERATORS - O.T. Wages

6047 DISPATCHER OVERTIME Wages

6048 STATION MANAGER OVERTIME Wages

6049 GARAGE OVERTIME Wages

6050 INSTANT RETURN REP OT Wages

6050YARD COORDINATOR O.T. GEN RNTL Wages

6052 RENTAL REP SAL. OVERTIME Wages

6053 OTHER STATION EMP O.T. Wages

6053 SALES COORDINATOR - O.T. Wages

601 FIELD OVERTIME WAGES (6000 - 6999 Expense Accounts)

185



Account Description Comments Account Description Comments Account Description Comments6054 BUS DRIVER OVERTIME Wages6055 SECURITY PERS. OVERTIME Wages

6055SLS COORDINATOR OT-GEN RNTL Wages

6057 BUS MECHANIC OVERTIME Wages

6058 YARD WORKERS OVERTIME Wages

6059COUNTER MANAGERS OVERTIME Wages

6060 DELIVERY PERSONNEL - O.T. Wages

6060 YARD WORKER OT-GEN RNTL Wages

6061DELIVERY PERSONNEL OT-GEN RNTL Wages

6062 FIELD ADMIN. OVERTIME Wages

6062FLEXIBLE SERVICE REP OVERTIME Wages

6064ASSISTANT BR MGR OT - GEN RNTL Wages

6064 FIELD ADMIN. OVERTIME Wages

6065 REGION ADMIN. OVERTIME Wages

6066FIELD OVERTIME-SUB TRSFR COST Wages

6066 REGION ADMIN. OVERTIME Wages


186




6071FIELD OVERTIME-A/P TRSFR COST Wages

6072 OVERTIME TRANSFEREDTransaction Type

6076DIVISION ALLOCATION-OVERTIME


6077 POOL ALLOCATIONS OVERTIME


6078 OFFICE ALLOCATION O.T.




6199 602 FIELD BENEFITS Wages


187




6000DIVISION ALLOC-INCENTIVES


6061FIELD INCENT-SUB TRSFR COST Employee Benefits

6063FIELD INCENT.-A/P TRSFR COST Employee Benefits

6065STOCK PURCHASE OPTION EXPENSE


6075EMPLOYEE RECOGNITION PGM Employee Benefits

6080RENTAL REP INCENTIVE COMP Employee Benefits

6081REV MGT INCENTIVES-MGRS Employee Benefits

6082BENEFITS - GENERAL RENTAL Employee Benefits

6083BENEFITS OFFSET-GEN RNTL Employee Benefits

6083EMP. PROD. INCENTIVE COMP Employee Benefits

6084ACQ INCNTV COMP BENEFITS Employee Benefits

6084POOL ALLOC-INCENTIVES


6085 OSHA RECORDABLES Employee Benefits

6085OFFICE ALLOC-INCENTIVES


602 FIELD BENEFITS (6000 - 6999 Expense Accounts)

188




6087 WORKERS COMPENSATIONWorker's Compensation

6088 FLEX BENEFITS Flex Benefits6089 PAYROLL TAXES - FICA payroll tax

6090 UNION PENSION COSTSEmployee Benefits

6091 UNION HEALTH & WELFAREEmployee Benefits


6093 OTHER EMPLOYEE WELFAREEmployee Benefits

6094INC SAVNGS/DEFINED CONTR PLAN


6095 PAYROLL TAXES - UNEMPLOY payroll tax



6299FIELD BENEFITS-SUB TRSFR COST

Employee Benefits


189


Keep Consolidate QuestionsAcct Description Comments Account Description Comments Acct Description Comments

6073 FIELD BENEFITS-A/P TRSFR COST Employee Benefits

6074 STOCK OPTION PURCHASE EXPStock Option Purchase Expense

6075 WORK COMP-ADMIN FEESWorker's Compensation

6086 DIV. ALLOCATIONS-BENEFITS


6087 WORKMENS COMPWorker's Compensation

6088 FLEX BENEFITS Flex Benefits6089 PAYROLL TAXES OPERATING payroll tax

6090 UNION PENSION COSTS Employee Benefits

6091 UNION HEALTH & WELFARE Employee Benefits6092 PENSION COSTS Wages

6093 OTHER EMPLOYEE WELFARE Employee Benefits

6094INC SVG/DEF CONTRIBUTION PLANS


6095 BENEFITS TRANSFERRED Transaction Type

6096 WORKERS COMP-ADJUSTMENTWorker's Compensation

6097 POOL ALLOCATION BENEFITS


6098 OFFICE ALLOCATION BENEFIT


6099 AIRPORT CONCESSION FEES Employee Benefits


190




6101 HOTEL & OTHER CONCESSION

610 CONCESSION FEES (6000 - 6999 Expense Accounts)


Account Description Comments Account Description Comments Account Description Comments6201 TAC-NON DISC-US TAC6202 TAC-BONUS-CANADA TAC6203 TAC-DISC-CANADA TAC6204 TAC-NON DISC-CANADA TAC6205 TAC-DISC-PUERTO RICO TAC6206 TAC-NON DISC-PUERTO RICO TAC6207 TAC-BONUS-EUROPE TAC6208 TAC-DISC-EUROPE TAC6209 TAC-NON DISC-EUROPE TAC6210 TAC-DISC-ASIA/PACIFIC TAC6211 TAC-NON DISC-ASIA/PACIFIC TAC6212 TAC-DISC-LATIN AMERICA TAC6213 TAC-NON DISC-LAT AMERICA TAC6214 TAC-DISC-CARIBBEAN TAC6215 TAC-NON DISC-CARIBBEAN TAC6216 TAC-DISC-MEXICO TAC6217 TAC-NON DISC-MEXICO TAC6218 TAC-DISC-JAPAN TAC6219 TAC-NON DISC-JAPAN TAC6220 TAC-DISC-AUSTRALIA TAC6221 TAC-NON DISC-AUSTRALIA TAC6222 TAC-DISC-NEW ZEALAND TAC6223 TAC-NON DISC-NEW ZEALAND TAC

620 COMMISSION FEES (6000 - 6999 Expense Accounts)

191



Account Description Comments Account Description Comments Account Description Comments6259 CRS FEES - SABRE CRS Fees6260 CRS FEES - AMADEUS EUROPE CRS Fees6261 CRS FEES - AMADEUS US CRS Fees6262 CRS FEES - GALILEO CRS Fees6263 CRS FEES - WORLDSPAN CRS Fees

6264 ABS FEES - CALL TRANSFERTransaction Type

6265 ABS FEES - RES SOLICITATI

6266 ABS FEES - OTHER

6276 DIV. ALLOC-COMMISSIONS


6284ABS COM-OTHER-ZNALLOC-ORC




6289 ZONE ALLOCATION


6297GUAR CHG CARD-SUB TRSFR COST

620 COMMISSION FEES (6000 - 6999 Expense Accounts)

192




6246

GTD CHRG CRD-AMERICAN EXP 6239

GUAR CHG CARD-A/P TRSFR COST

6290GTD CHRG CRD-VISA 6244

GUAR CHG CARD-OFFSETTRSF COST

6291

GTD CHRG CRD-MASTER CARD 6296 POOL ALLOCATION


6292GTD CHRG CRD-DINERS 6298 ZONE ALLOCATION


6293

GTD CHRG CRD-DISCOVER

6294GTD CHRG CRD-J.C.B.

6295

GTD CHRG CRD-HERTZ CARD

6299

INTER CITY COMMUNICATION

622 GUARANTEED CHARGE CARD (6000 - 6999 Expense Accounts)

193



Account Description Comments Account Description Comments Account Description Comments6302 COMPUTER MAINTENANCE Fixed Assets6304 COMPUTER LEASE EXPENSE Fixed Assets

6306P/L ON SALE OF PROPERTY & EQUI Fixed Assets

6307 DEPR.-COMP.-EQUIPMENT Fixed Assets

6308 OUTSIDE RES-VENDOR EXP.

6309 M.I.S. ALLOCATION


6310 TERMINAL ALLOCATION


6311 SALES PROMOTION JAPAN

6312RESERVATION CTR HR COE ALLOC


6313 UNIFORM EXPENSEEmployee Benefits

6315WORKERS COMP-SHOCK LOSSES

Worker's Compensation

6319 RENT

6320 FUEL EXP.UPS(UNINT PW SP) fuel

6321 LIGHT POWER AND WATER

630 RESERVATION COSTS (6000 - 6999 Expense Accounts)

194




6322INSURANCE - OTHER

6323TELEPHONE EXPENSE 4439 TELEPHONE

6324STOCK OPTION PURCHASE EXP


6340STRG & WRHSE COSTS ALLOC


6341POOL ALLOCATION-ORACLE


6342

DIVISION ALLOCATION-ORACLE


6372SEGMENT ALLOC - RES CENTER


6380CONTRACTOR COST ALLOCATED


6383BLANKET PURCH ORDER ALLOC


6387CUSTOMER RELATIONS ALLOCA


6391SPACE ALLOCATION RES CTR


630 RESERVATION COSTS (6000 - 6999 Expense Accounts)

195




6434BAD DEBT EXPENSE 6410 COUNTER GIVEAWAYS 6409

AMORT. RENTAL AGRMTS. DOE?

6440RETURNED CHECKS 6415 EMERGENCY ROAD SERVICE 6423

AMORT. EMPLOYEE UNIFORMS DOE?

6441CASH (OVER) OR SHORT 6416 TAXI FARES

6442

CURRENCY EXCH.(GAIN) LOSS 6417 CUSTOMER RELATIONS EXP.

6443

OUTSIDE CREDIT/VALIDATASV 6418 COUNTER AIDS

6444

CREDIT&COLLECTION EXPENSE 6419 QUALITY CONTROL HANG TAGS

6448

FRN CURR EXCH OPT MKT TO MKT Equity/Debt 6420 HEART AWARDS

6421 CUSTOMER COURTESY MAPS

6422 CINTAS RENTAL PROGRAM

6424 EMPLOYEE UNIF CLEAN/ALLOWEmployee Benefits

6425 UNIFORM RECYLINGEmployee Benefits

6426 OTHR INC./EXP.-NEVERLOST

6427 CUST ROADSIDE ASS. FEES

640 CUSTOMER SERVICE (6000 - 6999 Expense Accounts)

196




6428 CUST SATISFACTION ADJ6429 INSURANCE OTHER

6445 REFURBISH EQUIP. EXPENSE

6446CUST REL GIFT CERT COMP RNTL

6447GIFT CERT REDEMPTIONS/REV ADJ

6449REPOSSESSION/IMPOUND/STORAGE

6450CUSTOMER QUALIFICATION FEE

6452 DRIVER'S LIC VERIF EXP

6453 PARKING TICKET ADMIN FEE parking ticket

6454 PARKING TICKET EXPENSE parking ticket

6455 PARKING TCKTS COLLECTIONS parking ticket

6456CONGESTION CHARGE EXPENSE

6458 GDS HELP DESK ALLOCATION


6460 FURNITURE PAD EXPENSE

6461 CONSUMABLES EXPENSE

640 CUSTOMER SERVICE (6000 - 6999 Expense Accounts)

197


Keep Consolidate QuestionsAcct Description Comments Account Description Comments Acct Description Comments

6462 HANDTRUCK EXPENSE6463 TOLL FEE CHARGES Toll6464 TOLL FEE RECOVERIES Toll

6465 OUTSIDE RENTAL - COMP.

6481 OUTSIDE RENTAL - HERTZ

6482SEGMENT ALLOC-INT CR -RES CTR


6484 INTEREST CR.RES CTR

6485 OTHER COSTS/CREDITS

6490CUSTOMER SVC EXP TFR-ORACLE

6491 CUST SERVICE-SUB TRSFR COST

6493 CUST SERVICE-A/P TRSFR COST

6494 DIVISION ALLOC-CUSTOMER SVC


6497 POOL ALLOCATIONS




6499 CUST CRBST RET FEE INACT 4/05

640 CUSTOMER SERVICE(6000 - 6999 Expense Accounts)

198




6406

LIS-DIV ALLOW-PRIOR YEAR 6480 POOL ALLOCATION


6407

ADMIN ALLOW-PAI/PEC-PR YR 6495 OFFICE ALLOCATION


6408

LIS - DIVIDEND ALLOWANCE 6496 EMPLOYMENT & PERSONNEL Wages

6411

ADMIN ALLOWANCE - LIS

6412

ADMIN ALLOW.CAN TRUCK PAI

6414CORP/RAC-CREDIT/DEBIT

641 LIS/P&P (6000 - 6999 Expense Accounts)

199




6580 ROYALTIESconsolidated by product

6581STOLEN/DAMAGED NEVERLOST UNITS damage

6582 SUPPLIES Fixed Assets6583 TOOLS EXPENSE Fixed Assets

6584 660 FACILITY EXPENSE

655 NEVERLOST RELATED EXPENSES (6000 - 6999 Expense Accounts)

200




6657SEGMENT ALLOC-INT-FACILITIES

Allocated at OU/location level

6668BPO-TRANSACTION MGMT COSTS

6691FACILITIES COST ALLOCATED


6694FACILITY-AIRPORT TRANSFER COST Transaction Type

6695OFFICE SERVICES ALLOCATIO


6696

DIVISION ALLOCATION-FACILITIES








660 FACILITY EXPENSE (6000 - 6999 Expense Accounts)

201




6763 SEGMENT ALLOC-INT-SVC VEH


6794 DIVISION ALLOC-SVC VEHICLES






670 SERVICE VEH EXPENSE (6000 - 6999 Expense Accounts)

202




6892TERMINAL EXP TRANS 6809

OKC DP COST ALLOCATION


6810PARKRIDGE DP COST ALLOC.


6811MIS PROGRAMMER COST ALLOC


6812NETWORK COST ALLOCATION


6813FIELD SUPPORT ALLOCATION


6814HELP DESK ALLOCATION


6825INTEREST-COMP.-SEG ALLOC


6829TAS NETWORK COST ALLOCATI


6847

OKC COMP/PRGMRS CST ALLOC


6875TEL EXP TRANSFERRED Transaction Type

6877BUILDING SERVICES ALLOC




6880CONTRACTOR COST ALLOCATED


6885OFFICE SPACE TRANSFERED Transaction Type

680 COMPUTER EXPENSE (6000 - 6999 Expense Accounts)

203




6886EXPENSES TRANSFERED Transaction Type

6887

ALLOCATION OF ASAP COSTS


6888ALLOCATION OF NON-ASAP


6890

DIV. ALLOCATION-COMPUTERS


6891

FACILITIES COST ALLOCATED


6896

OKC DP OPS(0033) ALLOC


6897POOL ALLOCATION


6898OFFICE ALLOCATION


6899POOL ALLOCATION


680 COMPUTER EXPENSE(6000 - 6999 Expense Accounts)

204




6920TAS NETWORK COST ALLOC.


6957 MSS OKC - ALLOCATED



6976COPY COST TRANSFERRED Transaction Type





6987ALLOCATION OF ASAP COSTS


6990 POSTAGE EXP TRANS Transaction Type

6991 TERMINAL EXP TRANS Transaction Type

6995OFFICE SPACE COST - TRANS Transaction Type

6996DIVISION ALLOCATION-ASAP






690 ADVANCE SYSTEMS (6000 - 6999 Expense Accounts)

205




6920TAS NETWORK COST ALLOC.


6957 MSS OKC - ALLOCATED



6976COPY COST TRANSFERRED Transaction Type





6987ALLOCATION OF ASAP COSTS


6990 POSTAGE EXP TRANS Transaction Type


6995OFFICE SPACE COST - TRANS Transaction Type

6996DIVISION ALLOCATION-ASAP






690 ADVANCE SYSTEMS (6000 - 6999 Expense Accounts)

206






700 FOREIGN COUNTRY ADMIN (7000 - 7999 Other Revenue (Interest Income))



7100HR COE ALLOCATION


7101FINANCE COE ALLOCATION


7101

HUMAN RESOURCES COE ALLOCATION


7102FINANCE COE ALLOCATION


7102FLEET COE ALLOCATION


7103FLEET COE ALLOCATION


7103PROCUREMENT/ICGC ALLOC


7104

HR TRAINING/OUTSOURCING ALLOC


7104PROCUREMENT/ICGC ALLOCATION


710 FIELD ADMIN. (7000 - 7999 Other Revenue (Interest Income))

207




7105

DOCUMENT MANAGEMENT ALLOC


7105

HR TRAINING/OUTSOURCING ALLOC


7106OKC COMPUTER & OTHR COE ALLOC


7106SALES & MKT COE ALLOCATIONS


7107COE ALLOCATION OFFSET


7107

SALES AND MKT COE ALLOCATIONS


7109COE ALLOCATION OFFSET


7117

NAVIGATION SOLUTNS ADMIN ALLOC


7118VEH PUR DIR ORDER ALLOC


7129BACK OFF - ALLOC (OKC)


7140

WARRANTY ALLOCATION-ADMIN


7174DOCUMENT MGMT COE ALLOCATION



208




7175FORMS PROC. ALLOCATED


7191FACILITIES COST ALLOCATED


7193ADMIN ALLOC HCM/LOCAL OFF


7194

POSTAGE/FREIGHT ALLOCATED


7195TELEPHONE EXPENSE ALLOC


7196DIVISION ALLOC-FIELD ADMIN


7197POOL ALLOCATION


7198OFFICE ALLOCATION


7199POOL ALLOCATION



209




7200

SEGMENT ALLOCATION-MISC ADJ


7201

OKC ACCOUNTING ALLOC


720 ADMINISTRATIVE CREDITS(7000 - 7999 Other Revenue (Interest Income))

210




7280FLEETE ORDER ALLOCATION


7281FIELD ADMIN ALLOCATION


7282PO CONTROL ALLOCATION


7283

FLEET REGISTRATION ALLOC


7284POSTAGE ALLOCATION


7285COPY COST ALLOCATION


7286CONTRACTOR COST ALLOC


7287

STORAGE & WRHOUSE ALLOC


7288SPACE ALLOCATION


7289

CENTRL RECOVERY ALLOC OKC


7290

WARRANTY ALLOCATION - OKC


7291HLE RTL CTRL UNIT ALLOC-OKC


7292

SEGMENT ALLOC-FIN'L CTR ALLOC


730 FINANCIAL CTR COST ALLOC (7000 - 7999 Other Revenue (Interest Income))

211



Acct Desc Comments Account Description Comments Acct Desc Comments7305 DEVELOPMT COSTS TRANSFERRED Transaction Type

7311 FINANCIAL CTR HR COE ALLOCNew Allocation functionality and Mgmt Entity

7385 WAGES TRANSFERRED Transaction Type 7420 TEL EXP TRANSFERRED Transaction Type 7460 POSTAGE EXP TRANSFERRED Transaction Type 7462 COPING COST TRANSFERRED Transaction Type 7475 PRINT EXP. TRANSFERRED Transaction Type 7476 FICHE EXP TRANSFERRED Transaction Type

7480 CONTRACTOR COST ALLOCATEDNew Allocation functionality and Mgmt Entity

7481 OUTSOURCING ALLOCATIONNew Allocation functionality and Mgmt Entity

7482 STORAGE WHSE COST ALLOCNew Allocation functionality and Mgmt Entity

7483 STRG & WRHSE COSTS ALLOCNew Allocation functionality and Mgmt Entity

7484 MSS ALLOCATEDNew Allocation functionality and Mgmt Entity

7485 TAS NETWORK COST ALLOCNew Allocation functionality and Mgmt Entity


7487 ALLOCATION WITHIN MISNew Allocation functionality and Mgmt Entity

7493 SEGMENT ALLOCATION-FIN'L CTRNew Allocation functionality and Mgmt Entity

7495 BUILDING SERVICES ALLOCNew Allocation functionality and Mgmt Entity

7497 EXPENSE TRANS. DEBIT Transaction Type

7498 EXPENSE TRANS. CREDIT Transaction Type

740 G&A-OKC DATA CENTER (7000 - 7999 Other Revenue (Interest Income)

212



Acct Desc Comments Account Description Comments Acct Desc Comments7596 DIVISION ALLOCATION-ORACLE New Allocation functionality and Mgmt Entity7597 POOL ALLOCATION-ORACLE New Allocation functionality and Mgmt Entity7598 EXPENSE TRANSFERRED Transaction Type

7643CONTRACTOR COST ALLOCATED New Allocation functionality and Mgmt Entity

7644 RESERV ALLOC PERSONNEL New Allocation functionality and Mgmt Entity

7645YIELD MANAGEMENT ALLOCATION New Allocation functionality and Mgmt Entity

7684 MSS ALLOCATED New Allocation functionality and Mgmt Entity7685 NETWORK COST ALLOCATION New Allocation functionality and Mgmt Entity7686 TELEP TELE& TWX EXP ALLOC New Allocation functionality and Mgmt Entity7687 POSTAGE & FREIGHT ALLOC New Allocation functionality and Mgmt Entity

7689 TRANSLATION EXPENSE Transaction Type

7692 TERMINAL EXP TRANS 6892 TERMINAL EXP TRANS

7693 COPY COST TRANSFERRED Transaction Type 7694 DATA PRO COSTS(0033)ALLOC New Allocation functionality and Mgmt Entity

7695 SUPPORT SERVICE ALLOC New Allocation functionality and Mgmt Entity

7696 WAGES TRANSFERRED Transaction Type

7697 EXPENSES TRANS DEBIT

7698 EXPENSES TRANSF.CREDIT

750 G&A-HDQTRS OFFICE (7000 - 7999 Other Revenue (Interest Income))

213



Acct Desc Comments Account Description Comments Acct Desc Comments7720 NETWORK ALLOCATION New Allocation functionality and Mgmt Entity7722 TELEPHONE ALLOCATION New Allocation functionality and Mgmt Entity7758 MIS/RATE ALLOCATION New Allocation functionality and Mgmt Entity7769 IBM COSTS ALLOCATED New Allocation functionality and Mgmt Entity7775 PRINT EXPENSE TRANSFERRED Transaction Type 7776 COPIER ALLOCATION New Allocation functionality and Mgmt Entity7777 BUILDING SERVICES ALLOC New Allocation functionality and Mgmt Entity7780 IT HR COE ALLOCATION New Allocation functionality and Mgmt Entity7781 STORAGE ALLOCATION New Allocation functionality and Mgmt Entity7786 NON RAC ALLOCATION COSTS New Allocation functionality and Mgmt Entity7788 SEGMENT ALLOCATION-MIS New Allocation functionality and Mgmt Entity7790 POSTAGE ALLOCATION New Allocation functionality and Mgmt Entity7791 TERMINAL ALLOCATION New Allocation functionality and Mgmt Entity7792 RESERVTN COSTS TRANSFERED Transaction Type 7794 MIS COSTS ALLOCATION New Allocation functionality and Mgmt Entity7796 FICHE EXPENSE TRANSFERRED Transaction Type 7797 ALLOCATION WITHIN MIS New Allocation functionality and Mgmt Entity7798 RATES ALLOCATION New Allocation functionality and Mgmt Entity7799 NETWORK EXP ALLOC RAC New Allocation functionality and Mgmt Entity

770 OKC MIS COSTS (7000 - 7999 Other Revenue (Interest Income))

214



Acct Desc Comments Account Description Comments Acct Desc Comments7823 PRINT EXP ALLOCATION RAC New Allocation functionality and Mgmt Entity

7876MIS OTHER ALLOCATION RAC New Allocation functionality and Mgmt Entity

7880 RESERV PERSONNEL ALLOC New Allocation functionality and Mgmt Entity

7887SEGMENT ALLOCATION-MIS ALLOC New Allocation functionality and Mgmt Entity

7889 TERMINAL ALLOCATION-RAC New Allocation functionality and Mgmt Entity7892 RESERV COSTS TRANS RAC New Allocation functionality and Mgmt Entity7894 MIS COST ALLOCATION RAC New Allocation functionality and Mgmt Entity7895 OFFICE SPACE ALLOCATION New Allocation functionality and Mgmt Entity7896 FICHE EXPENSE ALLOC RAC New Allocation functionality and Mgmt Entity7897 TRANSACTIONS -DEBIT RAC New Allocation functionality and Mgmt Entity

780 ALLOCATION-OKC MIS COSTS (7000 - 7999 Other Revenue (Interest Income))

215



Account Description Comments Account Description Comments Account Description Comments7900 TRANSACTIONS -CREDIT RAC

7929TRANSACTION DAYS - DEBIT Transaction Days

7930TRANSACTION DAYS - CREDIT Transaction Days

7965WEIGHTED CAR DAYS-ALLOC.


790 TRANSACTIONS RAC ONLY(7000 - 7999 Other Revenue (Interest Income))



8042

SALES ASSESS TRANS CORP 8094

DIVISION ALLOC-ADVERTISING






800 ADVERTISING 8000 - 8999 Other Expense (Income taxes)

216






810 FIELD SALES PROMOTION 8000 - 8999 Other Expense (Income taxes)

820 NATIONAL SALES 8000 - 8999 Other Expense (Income taxes)



8216 POOL ALLOCATION-ORACLENew Allocation functionality and Mgmt Entity

8218 DIVISION ALLOCATION-ORACLENew Allocation functionality and Mgmt Entity

8220 TAS NETWORK COST ALLOCNew Allocation functionality and Mgmt Entity

8237 CONTRACTOR COST ALLOCATEDNew Allocation functionality and Mgmt Entity

8249 MICROFILM EXP ALLOCNew Allocation functionality and Mgmt Entity

8270SEGMENT ALLOC-NATIONAL SALES


8285 SALES REP AREA 2909 ALLOCNew Allocation functionality and Mgmt Entity

8286 TCL,TCL&TWX EXP-ALLOCATEDNew Allocation functionality and Mgmt Entity

8295 EXP TRANS AREA 2915,20,25

8296 OFFICE SPACE COST TRANSFD8298 AD FUND EXPENSE TRANSFER Transaction Type

8299 EXP TRANS AREA 2909

217




8395POOL ALLOCATION-ORACLE


8396DIVISION ALLOCATION-ORACLE


8398

OFFICE ALLOC-EU/ZNALLOC-AU


830 FOREIGN MARKETING ADMIN 8000 - 8999 Other Expense (Income taxes)



8564MARKETING ALLOCATION


8587ADVERTISING ALLOCATION


8587YELLOW PAGE ALLOCATION


8588ADVERTISING FUND ALLOC


8596 COST TRANSFERRED Transaction Type

8599 COST TRANSFERRED Transaction Type

850 AD FUND ACCTS. INTERNAL 8000 - 8999 Other Expense (Income taxes)

218




8696COST TRANSFERRER FORDABLE Transaction Type

860 FRGN FRDABLE ADV-PRIOR YR 8000 - 8999 Other Expense (Income taxes)

Keep Consolidate QuestionsAcct Desc Comments Account Description Comments Acct Desc Comments

9400 OKC TREASURY DEPT ALLOC New Allocation functionality and Mgmt Entity

9465 EXP. REIMBURSEMENT ALLOC New Allocation functionality and Mgmt Entity

9468 INTERNAL AUDIT ALLOC New Allocation functionality and Mgmt Entity

9469 OFFICE SERVICES ALLOC New Allocation functionality and Mgmt Entity

9470 PURCHASING DEPT ALLOC New Allocation functionality and Mgmt Entity

9471 INDUSTRIAL RELATION ALLOC New Allocation functionality and Mgmt Entity

9472 SECURITY DEPT ALLOC New Allocation functionality and Mgmt Entity

9482 LEGAL DEPT ALLOC New Allocation functionality and Mgmt Entity

9483 BANK RECONCILIATION ALLOC New Allocation functionality and Mgmt Entity

940 ADMINISTRATIVE SERVICES

219



Acct Desc Comments Account Description Comments Acct Desc Comments9486 LEASE ADMIN. ALLOCATION New Allocation functionality and Mgmt Entity9487 PUBLIC AFFAIRS DEPT ALLOC New Allocation functionality and Mgmt Entity9488 REAL ESTATE DEPT ALLOC New Allocation functionality and Mgmt Entity9489 CORP FACILITIES DPT ALLOC New Allocation functionality and Mgmt Entity

9490POLICIES&PROCEDURES DEPT ALLOC New Allocation functionality and Mgmt Entity

9491 SIX SIGMA ALLOC New Allocation functionality and Mgmt Entity

9494 LABOR RELATIONS ALLOC New Allocation functionality and Mgmt Entity

9496 CORP PAYROLL DEPT ALLOC New Allocation functionality and Mgmt Entity

9497 CORP ASSESSMENT ALLOC New Allocation functionality and Mgmt Entity

940 ADMINISTRATIVE SERVICES

220



Acct Desc CommentsAccount Description Comments Acct Desc Comments

9500 CORPORATE COSTS ALLOCATEDNew Allocation functionality and Mgmt Entity

9501SEGMENT ALLOC-CORP ASSESSMENT


9515 ABS ALLOC (ACCOUNT 9524)New Allocation functionality and Mgmt Entity

9515 NON-CASH INT ALLOC-FLEET DEBTNew Allocation functionality and Mgmt Entity

9516 N-CASH INTALLOC-NON-FLEET DEBTNew Allocation functionality and Mgmt Entity

9517 NON-CASH INT ALLOC-NON-FLEETNew Allocation functionality and Mgmt Entity

9518 NON-FLT INT EXPENSE ALLOCATIONNew Allocation functionality and Mgmt Entity

9535 SEGMENT ALLOCATION-ACQ COSTSNew Allocation functionality and Mgmt Entity

9538 FLEET INTEREST EXP ALLOCATIONNew Allocation functionality and Mgmt Entity

9550 SEGMENT ALLOC-MGMT INC COMPNew Allocation functionality and Mgmt Entity

9555SEGMENT ALLOC-FLD MGMT INC COM


9561 SEGMENT ALLOCATION-CORP/ADMINNew Allocation functionality and Mgmt Entity

9565 EXP RE&ANA 0020 ALLOCATEDNew Allocation functionality and Mgmt Entity

9570 FIELD ALLOC-FLEET INTNew Allocation functionality and Mgmt Entity

9571 FIELD ALLOC-FLEET INTERESTNew Allocation functionality and Mgmt Entity

950 OTHER DEDUCTIONS

221




9571 FIELD ALLOC-NON-FLEET INTNew Allocation functionality and Mgmt Entity

9572 FIELD ALLOC-NON-CASH INTNew Allocation functionality and Mgmt Entity

9572 FIELD ALLOC-NONFLEET INTERESTNew Allocation functionality and Mgmt Entity

9573 FIELD ALLOC-NONCASH INTERESTNew Allocation functionality and Mgmt Entity

9590 TREASURY 0028 COST TRANS.

9593 INTERCO REGION ALLOCNew Allocation functionality and Mgmt Entity

9594 INTERCO ADM SVC ALLOCNew Allocation functionality and Mgmt Entity

9595 INTERCO OVERHEAD ALLOCNew Allocation functionality and Mgmt Entity

9596 POOL ALLOCATION-FLEET INTERESTNew Allocation functionality and Mgmt Entity

9596 POOL ALLOC-NONFLEET INTERESTNew Allocation functionality and Mgmt Entity

9597 ADMIN SERVICE ALLOCATIONNew Allocation functionality and Mgmt Entity

9597 REGION OFFICE ALLOCATIONNew Allocation functionality and Mgmt Entity

9598 DIVISION COST ALLOCATIONNew Allocation functionality and Mgmt Entity

9598 POOL ALLOCATIONNew Allocation functionality and Mgmt Entity

9599 CANADIAN ALLOC DBNew Allocation functionality and Mgmt Entity

9599 ZONE ALLOCATIONNew Allocation functionality and Mgmt Entity

950 OTHER DEDUCTIONS

222




9570 CANADIAN ALLOC CRNew Allocation functionality and Mgmt Entity

957 CANADIAN ALLOCATION DEBIT



9671 SEGMENT ALLOC-STATE INC TAXES

960 STATE INCOME TAXES



9790 HCC REBILL - ALLOCATED

979 MIN INT-NET INCOME CONSOL

223




9810 ALLOCATED OVERHEADNew Allocation functionality and Mgmt Entity

9811 A/P OVHEAD ALLOC (BP SYS)New Allocation functionality and Mgmt Entity

9812 SUB OVHEAD ALLOC (BP SYS)New Allocation functionality and Mgmt Entity

9813 TRK OVHEAD ALLOC (BP SYS)New Allocation functionality and Mgmt Entity

9814 SUB EXP ALLOC(BP SYS ONLY)New Allocation functionality and Mgmt Entity

9815 OVERHEAD ALLOCNew Allocation functionality and Mgmt Entity

9816 EXCH VAR ON HEL ALLOC OVHNew Allocation functionality and Mgmt Entity

980 INVESTMENT CHARGES

224



Acct Desc CommentsAccount

Description Comments Acct Desc Comments

120NET FLEET TRANSFERS 750 TRANSACTION DAYS Transaction Days

801 NO OF TRANSACTIONS Number of Transactions

802REVENUE PER TRANSACTION Revenue Per Transaction

852NUMBER OF TRANSACTIONS-IC EQ Number of Transactions

908NUMBER OF TRANSACTIONS-BULK Number of Transactions

909NUMBER OF TRANSACTIONS Number of Transactions

913TRANSACTION DAYS-IC EQ Transaction Days

914TRANSACTION DAYS-BULK Transaction Days

915 TRANSACTION DAYS Transaction Days

917REVENUE PER TRANSACTIONS Revenue Per Transaction

920REVENUE PER TRANSACTION-IC EQ Revenue Per Transaction

923REVENUE PER TRANSACTION-BULK Revenue Per Transaction

949ALLOCATION OVERHEAD-TRANS New Allocation functionality and Mgmt Entity

950ALLOCATION OVERHEAD New Allocation functionality and Mgmt Entity

951G RENT-IC'D TRANSACTIONS G RENT

968G RENT-BULK TRANSACTIONS G RENT

990 STAT ACCOUNTS

225




969 G RENT-TOTAL TRANSACTIONS G RENT

970 G RENT-IC'D TRANS DAYS G RENT

973 G RENT-BULK TRANS DAYS G RENT

974 G RENT-TOTAL TRANS DAYS G RENT

975 G RENT-TOTAL REV/TRANS DAY G RENT

977 G RENT-TOTAL REV/TRANS G RENT

978 G RENT-IC'D REV/TRANS DAY G RENT

980 G RENT-IC'D REV/TRANS G RENT

981 G RENT-BULK REV/TRANS DAY G RENT

983 G RENT-BULK REV/TRANS G RENT

986 G RENT-TRANS REVENUE G RENT

991 USEABLE FLEET-ALLOCATEDNew Allocation functionality and Mgmt Entity

990 STAT ACCOUNTS

226


Prime Assets Description100 1000-1099 Cash110 1100-1149 Restricted cash115 1150-1199 Short-term investments120 1200-1249 Accounts receivable – affiliated companies125 1250-1299 Accounts receivable - customers130 1300-1349 Accounts receivable – other135 1350-1399 Reserve for uncollectible accounts140 1400-1449 Inventories145 1450-1499 Materials and supplies150 1500-1549 Prepaid expenses155 1550-1599 Revenue earning vehicles and equipment150 1600-1649 Investment in subsidiaries165 1650-1699 Fixed assets170 1700-1749 Franchises, concessions and contract costs175 1750-1799 Property, Equipment, Intangibles180 1800-1849 Leaseholds185 1850-1899 Deferred charges and other assets190 1900-1949 Intangibles195 1950-1999 Goodwill

Prime Liabilities Description200 2000-2099 Accounts payable – affiliated companies210 2100-2149 Accounts payable – other215 2150-2199 Accrued liabilities220 2200-2249 Federal and foreign taxes on income225 2250-2299 Accrued general taxes230 2300-2349 Accrued Federal Taxes235 2350-2399 Debt240 2400-2449 Public liability and property damage245 2450-2499 Deferred taxes on income250 2500-2549 Minority Interest & Divisional Labor255 2550-2599 PL & PD Reserves260 2600-2649 Reserves - Def Income Taxes

Natural Account Proposed Ranges

227

Natural Accounts

Prime Stockholders’ Equity Description265 2650-2699 Capital270 2700-2749 Retained Earnings275 2750-2799 Foreign Currency Translation Adjustment280 2800-2849 Equity Adjustments285 2850-2899 Treasury and Unrestricted Stock290 2900-2949 Division & Affiliates295 2950-2999 Division & Affiliates - Foreign

Prime Revenue Description300 3000-3049 Rental Revenue305 3050-3099 HCM Operating Revenues310 3100-3149 Revenues - Foreign - Trucks315 3150-3199 Revenues - Foreign - Car Leases320 3200-3249 Premium Revenues325 3250-3299 REVENUES-OPERATING330 3300-3349 RENTAL REVENUE & ADJUST.335 3350-3399 RENTAL REVENUE - TOOLS340 3400-3449 REVENUES-FOREIGN OTHER345 3450-3499 Other Rental Revenues

228

Natural Account Proposed RangesNatural Accounts

Prime Expenses Description400 4000-4049 COST OF SALES405 4050-4099 Vehicle Maintenance410 4100-4149 Vehicle Damage415 4150-4199 Other Vehicle Costs420 4200-4249 Gasoline425 4250-4299 PL & PD Insurance430 4300-4349 DEPRECIATION-REE435 4350-4399 (GAIN) LOSS ON SALE - REE440 4400-4449 MANUFACTURES CREDITS445 4450-4499 INTEREST-OWNED VEHICLE450 4500-4549 P/L Vehicle Sales - Wholesale455 4550-4599 P/L Vehicle Sales - Customer Direct460 4600-4649 P/L Vehicle Sales - Retail465 4650-4699 P/L Vehicle Sales - Ineligible Wholesale470 4700-4749 Leased Vehicle Interest500 5000-5049 TRANSPORTER WAGES505 5050-5099 TRANSPORTER BENEFITS510 5100-5149 FIELD WAGES515 5150-5199 FIELD OVERTIME WAGES520 5200-5249 FIELD INCENTIVES525 5250-5299 FIELD BENEFITS530 5300-5349 CONCESSION FEES535 5350-5399 CONCESSION PASS THR FEES540 5400-5449 COMMISSION FEES545 5450-5499 GUARANTEED CHARGE CARD550 5500-5549 RESERVATION COSTS555 5550-5599 CUSTOMER SERVICE560 5600-5649 LIS/P&P565 5650-5699 HCM Employment Related Expenses570 5700-5749 HCM Travel & Related Expenses

229


Prime Expenses Description600 6000-6049 Neverlost Related Expenses605 6050-6099 Facility Expenses610 6100-6149 Service Vehicle Expenses615 6150-6199 Computers620 6200-6249 Advance System625 6250-6299 Foreign Country Admin630 6300-6349 Admin - Field635 6350-6399 ADMINISTRATIVE CREDITS640 6400-6449 Operating Expense Misc. Adjustments700 7000-7049 OKC Data Center G&A705 7050-7099 G&A - Central Office710 7100-7149 OKC MIS Costs800 8000-8049 Advertising Expenses805 8050-8099 Foreign Sales Promotions810 8100-8149 National Sales815 8150-8199 Marketing Admin - Intl Operations820 8200-8249 AGENCY MEDIA825 8250-8299 Advertising Fund Accounts - Non-Fordable830 8300-8349 Foreign Fordable Advertising - Prior Year835 8350-8399 Foreign Non-Fordable Advertising - Prior year900 9000-9049 ADMINISTRATIVE SERVICES905 9050-9099 Other Deductions (Income)910 9100-9149 STATE INCOME TAXES915 9150-9199 FED & FOREIGN INCOME TAX920 9200-9249 Taxes on Incomes925 9250-9299 INVESTMENT TAX CREDIT930 9300-9349 Minority Interest in Net Income of Consolidated Subsidiaries935 9350-9399 Allocated Overhead940 9400-9499 INVESTMENT CHARGES950 9500-9599 STAT ACCOUNTS

230


coa design final

Technology

high performing

trsfr costby

travel relatedtamp

fixed asset

account designleading

easily identify

condensed

incentive