revised chart of accounts- 2014

7/24/2019 Revised Chart of Accounts- 2014

1/68

2004 Chart of Accounts Re

Acct Code Account Title Acct Code

ASSETS 1 00 00 000 00

Current Assets

Cash 1 01 00 000 00

Cash on Hand 1 01 01 000 00

102 Cash - Collecting Officers 1 01 01 010 00103 Cash - Disbursing Officers Deleted

104 Petty Cash Fund 1 01 01 020 00

106 Payroll Fund 1 99 01 020 00

Cash in National Treasury

1 01 04 040 00

10 !! 1 01 04 0"0 00

1 01 04 060 00

Cash in an!s " #ocal Currency 1 01 02 000 00

1 01 02 010 00

1 01 02 020 00

1 01 02 020 01

1 01 02 020 02

1 01 02 020 03

1 01 02 020 04

1 01 02 020 0"

1 01 02 020 06

1 01 02 020 0#

1 01 02 020 0

1 01 02 020 09

1 01 02 020 10

1 01 02 020 11

1 01 02 020 12

1 01 02 020 13

1 01 02 020 14

1 01 02 020 1"

Cash - $ational %reasury& 'odified Disburse(ent )yste(*'D)+


2/68

1 01 02 020 16

1 01 02 020 1#

1 01 02 020 1

1 01 02 020 19

111 Cash in ,an - .ocal Currency & Current /ccount 1 01 02 020 20

1 01 02 020 21

1 01 02 020 22

1 01 02 020 23

1 01 02 020 24

1 01 02 020 2"

1 01 02 020 26

1 01 02 020 2#

1 01 02 020 2

1 01 02 020 29

1 01 02 020 30

1 01 02 020 31

1 01 02 020 32

1 01 02 020 33

1 01 02 020 34

1 01 02 020 3"

1 01 02 020 36

1 01 02 020 3#

1 01 02 020 3

1 01 02 020 39

1 01 02 030 00


3/68

1 01 02 030 01

1 01 02 030 02

112 Cash in ,an - .ocal Currency& )aings /ccount 1 01 02 030 03

1 01 02 030 04

1 01 02 030 0"

1 01 02 030 06

1 01 02 030 0#

1 01 02 040 00

1 01 02 040 01

113 Cash in ,an - .ocal Currency& %i(e Deosits 1 01 02 040 02

1 01 02 040 03

1 01 02 040 04

1 01 02 040 0"

Cash in an!s " $orei%n Currency 1 01 03 000 00

1 01 03 010 00

11" Cash in ,an - Foreign Currency& Current /ccount 1 01 03 020 00

1 01 03 030 00

1 01 03 030 01

116 Cash in ,an - Foreign Currency& )aings /ccount 1 01 03 030 02

1 01 03 030 03

1 01 03 030 04

1 01 03 040 00

1 01 03 040 01

11# Cash in ,an - Foreign Currency& %i(e Deosits 1 01 03 040 02

1 01 03 040 03

1 01 03 040 04

1 01 0" 000 00


4/68


5/68

126 ! .oans eceiable - Others

12# ! eal Proerty %a7 eceiable

12 ! )ecial ducation %a7 eceiable

129 8nterests eceiable 1 03 01 0"0 00

1 03 01 0"1 00

1 03 01 060 00

1 03 01 990 00

1 03 01 991 00

130 ! Currency )a eceiable

1 03 02 000 00

1 03 02 010 00

1 03 02 011 00

1 03 02 020 00

1 03 02 021 00

'nter " A%ency Receiva&les 1 03 03 000 00

1 01 04 000 00

1 01 04 010 00

131 !! Due fro( $ational %reasury 1 01 04 020 00

1 01 04 030 00

136 Due fro( $5/s 1 03 03 010 00

13# Due fro( 5OCCs 1 03 03 020 00

13 Due fro( .5s 1 03 03 030 00

139 Due fro( $5OsPOs 1 03 0" 030 00

1 03 03 040 00

'ntra " A%ency Receiva&les 1 03 04 000 00

141 Due fro( Central Office 1 03 04 010 00

142 !! Due fro( egional Offices)taff ,ureaus 1 03 04 020 00

1 03 04 030 00

143 Due fro( Oerating nits 1 03 04 040 00

144 ! Due fro( Other Funds Deleted

ther Receiva&les 1 03 0" 000 00

146 eceiables - DisalloancesCharges 1 03 0" 010 00

14 /dances to Officers and (loyees 1 99 01 040 00

149 Other eceiables 1 03 0" 990 00

1 03 0" 991 00

'nventories 1 04 00 000 00

aterials

1 04 03 000 00

1"1 a 'aterials 8nentory 1 04 03 010 00

1"2 :or-8n Process 8nentory 1 04 03 020 00

1"3 Finished 5oods 8nentory 1 04 03 030 00

1 04 01 000 00

1"4 'erchandise 8nentory 1 04 00 010 00

1 04 00 010 01

1 04 00 010 02

1 04 00 010 03


6/68

1 04 00 010 04

1 04 00 010 0"

1 04 00 010 99

1 04 02 000 00

1 04 02 010 00

1 04 02 020 00

1 04 02 030 00

1 04 02 040 00

1 04 02 0"0 00

1 04 02 060 00

1 04 02 0#0 00

1 04 02 00 00

1 04 02 090 00

1 04 02 990 00

Su**lies

1 04 04 000 00

1"" Office )ulies 8nentory 1 04 04 010 00

1"6 /ccountable For(s 8nentory 1 04 04 020 00

1 04 04 030 00

1"# /ni(al;oological )ulies 8nentory 1 04 04 040 00

1" Food )ulies 8nentory 1 04 04 0"0 00

1"9 Drugs and 'edicine 8nentory 1 04 04 060 00

160 'edical& Dental and .aboratory )ulies 8nentory 1 04 04 0#0 00

161 5asoline& Oil and .ubricants 8nentory 1 04 04 00 00

162 /gricultural )ulies 8nentory 1 04 04 090 00

163 %e7tboos and 8nstructional 'aterials 8nentory 1 04 04 100 00

164 'ilitary and Police )ulies 8nentory 1 04 04 110 00

16" Other )ulies 8nentory 1 04 04 990 00

1 99 99 000 00

1 99 99 010 00

1 99 99 011 00

1 99 99 020 00

166 !! Confiscated/bandoned)ei


7/68

1#0 !! Cros and Fruits 8nentory

1#6 !! Other /gricultural& Fishery and Forestry Products 8nentory

1 0# 01 000 00

1 0# 01 020 00

1 0# 01 021 00

1 0# 01 030 00

1 0# 01 031 00

1 0# 01 040 00

1 0# 01 041 00

1 0# 01 990 00

1 0# 01 991 00

1 0# 02 000 00

1 0# 02 010 00

1 0# 02 011 00

1 0# 02 020 00

1 0# 02 021 00

1 0# 02 030 00

1 0# 02 031 00

1 0# 02 040 00

1 0# 02 041 00

1 0# 02 990 00

1 0# 02 991 00

,re*ay-ents 1 99 02 000 00

1## Preaid ent 1 99 02 020 00

1# Preaid 8nsurance 1 99 02 0"0 00

1 99 02 030 00

1#9 Preaid 8nterest 1 99 02 040 00

10 Deosit on .etters of Credit 1 99 03 010 00

11 /dances to Contractors 1 99 02 010 00

12 ! Deferred Charges

1" Other Preaid 7enses 1 99 02 990 00

1 99 03 000 00

ther Current Assets16 5uaranty Deosits 1 99 03 020 00

19 ! Other Current /ssets 1 99 03 990 00

'nvest-ent

'nvest-ent in Securities

191 ! 8nest(ents in %reasury ,ills

192 ! 8nest(ents in )tocs

193 ! 8nest(ents in ,onds

19# ! Other 8nest(ents and 'aretable )ecurities

1 0" 00 000 00

1 0" 01 000 00


8/68

1 0" 01 010 00

1 0" 01 011 00

1 0" 01 020 00

1 0" 01 021 00

1 0" 01 022 00

Sin!in% $und19 ! )ining Fund

,ro*erty+ ,lant and E.ui*-ent 1 06 00 000 00

#and and #and '-*rove-ents

1 06 01 000 00

201 .and 1 06 01 010 00

1 06 02 000 00

1 06 02 010 00

1 06 02 011 00

202 .and 8(roe(ents 1 06 02 012 00

302 /ccu(ulated Dereciation - .and 8(roe(ents 1 06 02 020 00

1 06 02 021 00

1 06 02 990 00

1 06 02 991 00

1 06 02 992 00

203 unays%a7iays 1 06 03 00 00

303 /ccu(ulated Dereciation - unays%a7iays 1 06 03 01 00

1 06 03 02 00

204 ! ailays

304 /ccu(ulated Dereciation - ailays

20" lectrification& Poer and nergy )tructures 1 06 03 0"0 00

30" 1 06 03 0"1 00

1 06 03 0"2 00

1 06 03 060 00

1 06 03 061 00

1 06 03 062 00

uildin%s 1 06 04 000 00

211 Office ,uildings 1 06 04 010 00

311 /ccu(ulated Dereciation - Office ,uildings 1 06 04 011 00

1 06 04 012 00

212 )chool ,uildings 1 06 04 020 00

/ccu(ulated Dereciation - lectrification& Poer and nergy)tructures


9/68

312 /ccu(ulated Dereciation - )chool ,uildings 1 06 04 021 00

1 06 04 022 00

213 =ositals and =ealth Centers 1 06 04 030 00

313 /ccu(ulated Dereciation - =ositals and =ealth Centers 1 06 04 031 00

1 06 04 032 00

1 06 04 040 00

1 06 04 041 00

1 06 04 042 00

214 !! 'arets and )laughterhouses 1 06 04 0"0 00

314 /ccu(ulated Dereciation - 'arets and )laughterhouses 1 06 04 0"1 00

1 06 04 0"2 00

1 06 04 060 00

1 06 04 061 00

1 06 04 062 00

21" Other )tructures 1 06 04 990 00

31" /ccu(ulated Dereciation - Other )tructures 1 06 04 991 00

1 06 04 992 00

#easehold '-*rove-ents 1 06 09 000 00

21 .easehold 8(roe(ents& .and 1 06 09 010 00

31 /ccu(ulated Dereciation - .easehold 8(roe(ents& .and 1 06 09 011 00

1 06 09 012 00

219 .easeshold 8(roe(ents& ,uildings 1 06 09 020 00

319 1 06 09 021 00

1 06 09 022 00

220 Other .easehold 8(roe(ents 1 06 09 990 00

320 /ccu(ulated Dereciation - Other .easehold 8(roe(ents 1 06 09 991 00

1 06 09 992 00

ffice E.ui*-ent+ $urniture and $i/tures

221 Office >ui(ent 1 06 0" 020 00

321 /ccu(ulated Dereciation - Office >ui(ent 1 06 0" 021 00

1 06 0" 022 00

222 Furniture and Fi7tures 1 06 0# 010 00

322 /ccu(ulated Dereciation - Furniture and Fi7tures 1 06 0# 011 00

1 06 0# 012 00

1 06 0" 030 00

1 06 0" 031 00

/ccu(ulated Dereciation - .easehold 8(roe(ents&,uildings


10/68

223 !! 8% >ui(ent and )oftare 1 06 0" 032 00

323 /ccu(ulated Dereciation - 8% >ui(ent 1 0 01 020 00

1 0 01 021 00

1 06 0# 000 00

224 .ibrary ,oos 1 06 0# 020 00

324 /ccu(ulated Dereciation - .ibrary ,oos 1 06 0# 021 00

1 06 0# 022 00

1 06 0 000 00

1 06 0 010 00

1 06 0 020 00

1 06 0 021 00

1 06 0 022 00

1 06 0 030 00

1 06 0 031 00

1 06 0 032 00

1 06 0 040 00

1 06 0 041 00

1 06 0 042 00

1 06 0 990 00

1 06 0 991 00

1 06 0 992 00

achineries and E.ui*-ent 1 06 0" 000 00

226 'achineries 1 06 0" 010 00

326 /ccu(ulated Dereciation - 'achineries 1 06 0" 011 00

1 06 0" 012 00

22# !! /gricultural& Fishery and Forestry >ui(ent

32#

1 06 0" 040 00

1 06 0" 041 00

1 06 0" 042 00

1 06 0" 0"0 00

1 06 0" 0"1 00

1 06 0" 0"2 00

22 /irort >ui(ent 1 06 0" 060 00

32 /ccu(ulated Dereciation - /irort >ui(ent 1 06 0" 061 00

1 06 0" 062 00

229 Co((unication >ui(ent 1 06 0" 0#0 00

/ccu(ulated Dereciation - /gricultural& Fishery and Forestry>ui(ent


11/68

329 /ccu(ulated Dereciation - Co((unication >ui(ent 1 06 0" 0#1 00

1 06 0" 0#2 00

230 Construction and =eay >ui(ent 1 06 0" 00 00

330 1 06 0" 01 00

1 06 0" 02 00

231 Firefighting >ui(ent and /ccessories 1 06 0" 090 01

331 1 06 0" 091 00

1 06 0" 090 02

1 06 0" 091 00

1 06 0" 090 03

1 06 0" 091 00

1 06 0" 090 04

1 06 0" 091 00

1 06 0" 090 0"

1 06 0" 091 00

1 06 0" 092 00

232 !!! =osital >ui(ent 1 06 0" 110 00

332 /ccu(ulated Dereciation - =osital >ui(ent 1 06 0" 111 00

233 !!! 'edical& Dental and .aboratory >ui(ent 1 06 0" 112 00

333

234 'ilitary and Police >ui(ent 1 06 0" 100 00

334 /ccu(ulated Dereciation - 'ilitary and Police >ui(ent 1 06 0" 101 00

1 06 0" 102 00

1 06 0" 120 00

1 06 0" 121 00

1 06 0" 122 00

23" )orts >ui(ent 1 06 0" 130 00

33" /ccu(ulated Dereciation - )orts >ui(ent 1 06 0" 131 00

1 06 0" 132 00

236 %echnical and )cientific >ui(ent 1 06 0" 140 00

336 /ccu(ulated Dereciation - %echnical and )cientific >ui(ent 1 06 0" 141 00

1 06 0" 142 00

240 Other 'achineries and >ui(ent 1 06 0" 990 00

/ccu(ulated Dereciation - Construction and =eay>ui(ent

/ccu(ulated Dereciation - Firefighting >ui(ent and/ccessories

/ccu(ulated Dereciation - 'edical& Dental and .aboratory>ui(ent


12/68

340 /ccu(ulated Dereciation - Other 'achineries and >ui(ent 1 06 0" 991 00

1 06 0" 992 00

Trans*ortation E.ui*-ent 1 06 06 000 00

241 'otor ?ehicles 1 06 06 010 00

341 /ccu(ulated Dereciation - 'otor ?ehicles 1 06 06 011 00

1 06 06 012 00

242 %rains 1 06 06 020 00

342 /ccu(ulated Dereciation - %rains 1 06 06 021 00

1 06 06 022 00

243 /ircraft and /ircraft 5round >ui(ent 1 06 06 030 00

343 1 06 06 031 00

1 06 06 032 00

244 :atercrafts 1 06 06 040 00

344 /ccu(ulated Dereciation - :atercrafts 1 06 06 041 00

1 06 06 042 00

24 Other %ransortation >ui(ent 1 06 06 990 00

34 /ccu(ulated Dereciation - Other %ransortation >ui(ent 1 06 06 991 00

1 06 06 992 00

2"0 Other Proerty& Plant and >ui(ent 1 06 99 990 00

3"0 1 06 99 991 00

1 06 99 992 00

1 0 00 000 00

1 0 01 000 00

1 0 01 010 00

1 0 01 011 00

1 0 01 990 00

1 0 01 991 00

,u&lic 'nfrastructures 1 06 03 000 00

2"1 oads& =ighays and ,ridges 1 06 03 010 00

1 06 03 011 00

1 06 03 012 00

2"2 Pars& Pla


13/68

1 06 03 0#2 00

2"4 /rtesian :ells& eseroirs& Pu(ing )tations and Conduits 1 06 03 040 00

1 06 03 041 00

1 06 03 042 00

2"" 8rrigation& Canals and .aterals 1 06 03 030 00

1 06 03 031 00

1 06 03 032 00

2"6 Flood Controls 1 06 03 020 00

1 06 03 021 00

1 06 03 022 00

2"# ! :aterays& />ueducts& )eaalls& ier :alls and Others

260 Other Public 8nfrastructures 1 06 03 990 00

1 06 03 991 00

1 06 03 992 00

Reforestation ,roects

261 ! eforestation - land

262 ! eforestation - 'arshland)a(land

Construction in ,ro%ress 1 06 10 000 00

C', " A%ency Assets

264 Construction in Progress - /gency /ssets 1 06 10 010 00

1 06 10 030 00

C', " ,u&lic 'nfrastructures Reforestation ,roects

266 Construction in Progress - oads& =ighays and ,ridges

26# Construction in Progress - Pars& Pla


14/68

1 06 10 040 00

1 06 10 0"0 00

1 06 11 000 00

1 06 11 010 00

1 06 11 011 00

1 06 11 012 00

1 06 11 990 00

1 06 11 991 00

1 06 11 992 00

ther ,ro*erty+ ,lant and E.ui*-ent 1 06 99 000 00

21 :orOther /ni(als 1 06 99 010 00

1 06 99 011 00

1 06 99 012 00

22 ,reeding )tocs 1 0# 01 010 00

1 0# 01 011 00

23 /rts& /rcheological )eci(en and Other 7hibits 1 06 11 020 00

1 06 11 021 00

1 06 11 022 00

ther Assets 1 99 00 000 00

1 99 01 000 00

1 99 01 010 00

1 99 01 030 00

24 ! 8te(s in %ransit

290 Other /ssets 1 99 99 990 00

1 99 99 991 00

#'A'#'T'ES

2 00 00 000 00

Current #ia&ilities

,aya&le Accounts

2 01 00 000 00

2 01 01 000 00

401 /ccounts Payable 2 01 01 010 00

402 $otes Payable 2 01 01 040 00

403 Due to Officers and (loyees 2 01 01 020 002 01 01 030 00

409 8nterest Payable 2 01 01 0"0 00

2 01 01 060 00

2 01 01 0#0 00

2 01 01 00 00

2 01 02 000 00

2 01 02 010 00

'nter " A%ency ,aya&les 2 02 00 000 00

2 02 01 000 00

411 ! Due to $ational %reasury Deleted

412 Due to ,8 2 02 01 010 00


15/68

2 02 01 020 00

2 02 01 020 01

413 !! Due to 5)8) 2 02 01 020 02

2 02 01 020 03

2 02 01 020 04

2 02 01 020 99

2 02 01 030 00

2 02 01 030 01

414 !! Due to P/5-8,85 2 02 01 030 022 02 01 030 03

2 02 01 030 99

41" Due to P=8.=/.%= 2 02 01 040 00

416 Due to Other $5/s 2 02 01 0"0 00

41# Due to Other 5OCCs 2 02 01 060 00

41 Due to .5s 2 02 01 0#0 00

2 02 01 00 00

'ntra " A%ency ,aya&les 2 03 00 000 00

2 03 01 000 00

421 Due to Central Office 2 03 01 010 00

422 !! Due to egional Offices)taff ,ureaus 2 03 01 020 00

2 03 01 030 00423 Due to Oerating nits 2 03 01 040 00

424 ! Due to Other Funds Deleted

426 !! 5uaranty Deosits Payable 2 04 01 040 00

2 04 01 0"0 00

42# !! Perfor(ance,idders,ail ,onds Payable 2 04 01 030 00

42 ! Currency )a Payable

429 ! %a7 efunds Payable

2 99 00 000 00

2 99 99 000 00

439 ! Other Payables 2 99 99 990 00

#on% Ter- #ia&ilities

ort%a%eonds#oans ,aya&le

441 ! 'ortgage Payable

442 ,onds Payable - Do(estic 2 01 02 020 00

2 01 02 021 00

2 01 02 022 00

443 ,onds Payable - Foreign 2 01 02 030 00

2 01 02 031 00

2 01 02 032 00

444 .oans Payable - Do(estic 2 01 02 040 00

44" .oans Payable - Foreign 2 01 02 0"0 00

ther #ia&ility Accounts

2 04 00 000 00

2 04 01 000 00

2 04 01 010 00

2 04 01 020 00

4"0 ! Other .ong-%er( .iabilit ies

eferred Credits

4"1 ! Deferred eal Proerty %a7 8nco(e

4"2 ! Deferred )ecial ducation %a7 8nco(e

2 0" 00 000 00


16/68

2 0" 01 000 00

2 0" 01 010 00

4"" Other Deferred Credits 2 0" 01 990 00

2 0" 02 000 00

2 0" 02 010 00

2 0" 02 990 00

2 06 00 000 00

2 06 01 000 002 06 01 010 00

2 06 01 020 00

2 06 01 030 00

2 06 01 990 00

E3'T5

6overn-ent E.uity

3 00 00 000 00

3 01 00 000 00

3 01 01 000 00

"01 5oern(ent >uity 3 01 01 010 00

3 02 00 000 00

3 02 01 000 003 02 01 010 00

'nter-ediate Accounts 3 03 00 000 00

"11 ! Cost of 5oods )old

3 03 01 000 00

"12 8nco(e and 7ense )u((ary 3 03 01 010 00

"13 etained Oerating )urlus *@ear 1+ Deleted

"14 etained Oerating )urlus *@ear 2+ Deleted

"1" etained Oerating )urlus *@ear 3+ Deleted

3 04 00 000 00

3 04 01 000 00

3 04 01 010 00

'NCE 4 00 00 000 00

Ta/ Revenue 4 01 00 000 00

National ta/es

""1 !! ,usiness %a7es 4 01 03 030 00

4 01 03 030 01

4 01 03 030 02

4 01 03 030 03

""2 Caital 5ains %a7 4 01 02 030 00

4 01 03 000 00

4 01 01 000 00

""3 Docu(entary )ta( %a7 4 01 04 010 00

""4 Donors %a7 4 01 02 020 00

""" state %a7 4 01 02 010 00

""6 !! 7cise %a7 on /rticles 4 01 03 020 00

4 01 03 020 01

4 01 03 020 02

4 01 03 020 03

4 01 03 020 04

4 01 03 020 0"

4 01 03 020 06

4 01 03 020 0#


17/68

4 01 03 020 99

""# ! Final %a7es

"" ! Franchise %a7

4 01 01 030 00

""9 8((igration %a7 4 01 01 040 00

"60 !! 8(ort Duties 4 01 03 010 00

4 01 03 010 01

4 01 03 010 02

4 01 03 010 03

4 01 03 010 04

4 01 03 010 0"

4 01 03 010 06

4 01 03 010 0#

4 01 03 010 0

4 01 03 010 09

4 01 03 010 10

4 01 03 010 11

4 01 03 010 12

4 01 03 010 13

4 01 03 010 14

4 01 03 010 1"

4 01 03 010 16


18/68

4 01 03 010 1#

4 01 03 010 1

4 01 03 010 19

4 01 03 010 20

4 01 03 010 21

4 01 03 010 99

4 01 01 010 00

"61 8nco(e %a7 - 8ndiiduals 4 01 01 010 01

"62 8nco(e %a7 - Partnershis 4 01 01 010 02

"63 8nco(e %a7 - Cororations 4 01 01 010 03

"64 Professional %a7 4 01 01 020 00

4 01 02 000 00

"6" ! )toc %ransfer %a7"66 ! %a7 on Forest Products

"6# ! ?alue /dded %a7

"6 ! ?alue /dded %a7 - 7anded

"# ! Other $ational %a7es

"#9 ! Fines and Penalties - $ational %a7es

#ocal Ta/es

"1 ! /(use(ent %a7

"2 ! ,usiness %a7es

"3 ! Co((unity %a7

"4 ! Franchise %a7

"" ! Occuation %a7

"6 ! Printing and Publication %a7

"# ! Proerty %ransfer %a7

" ! eal Proerty %a7

"9 ! eal Proerty %a7 on 8dle .ands

"90 ! )ecial /sses(ent %a7

"91 ! )ecial ducation %a7

"99 ! Fines and Penalt ies - .ocal %a7es

"93 %a7 on )and& 5rael and Other Auarry Products 4 01 03 040 00

"92 %a7 on Deliery& %rucs and ?ans 4 01 03 0"0 00

"9 !! Other .ocal %a7es

4 01 04 990 00

4 01 04 990 01

4 01 04 990 02

4 01 0" 000 00

4 01 0" 010 00

4 01 0" 020 00

4 01 0" 030 00

4 01 0" 040 00

4 02 00 000 00

4 02 01 000 00

4 01 04 000 00


19/68

6eneral 'nco-e Accounts

,er-its and #icenses

601 ! Fees on :eights and 'easures

602 ! Fishery ental Fees

603 !! Franchising and .icensing Fees

4 02 01 0"0 00

4 02 01 060 00

4 01 04 020 00

4 01 04 020 01

604 !! 'otor ?ehicles sers Charge 4 01 04 020 02

4 01 04 020 03

4 02 01 010 00

4 02 01 010 01

60" !! Per(it Fees 4 02 01 010 02

4 02 01 010 99

606 egistration Fees 4 02 01 020 00

4 02 01 030 00

4 02 01 030 01

4 02 01 030 02

4 02 01 030 034 02 01 030 04

60 Other Per(its and .icenses

4 02 01 0#0 00

4 02 01 00 00

4 02 01 090 00

609 ! Fines and Penalties - Per(its and .icenses

Service 'nco-e

611 /ffiliation Fees 4 02 02 020 00

612 ! /thletic and Cultural Fees

613 Clearance and Certi ficat ion Fees 4 02 01 040 00

4 02 01 040 014 02 01 040 02

4 02 01 040 03

4 02 01 040 04

614 Co(rehensie 7a(ination Fees 4 02 02 030 00

61" ! Dilo(a and 5raduation Fees

616 ! 5arbage Fees

61# 8nsection Fees 4 02 01 100 00

4 02 01 110 00

4 02 01 110 01

4 02 01 110 02

4 02 01 110 99

61 ! .ibrary Fees

619 ! 'edical& Dental& and .aboratory Fees

620 !! Passort and ?isa Fees 4 02 01 120 00

4 02 01 120 01

4 02 01 120 02

621 !! Processing Fees 4 02 01 130 00

4 02 01 130 01

4 02 01 130 02

4 02 01 130 03

4 02 01 130 04


20/68

4 02 01 130 0"

4 02 01 130 06

4 02 01 130 0#

4 02 01 130 0

4 02 01 130 09

4 02 01 130 10

4 02 01 130 11

4 02 01 130 124 02 01 130 99

622 )e(inar Fees 4 02 02 040 00

623 %oll and %er(inal Fees 4 02 02 00 00

624 ! %ranscrit of ecords Fees

62 Other )erices 8nco(e 4 02 01 990 00

4 02 01 990 01

4 02 01 990 02

4 02 01 990 03

4 02 01 990 04

4 02 01 990 0"

4 02 01 990 06

4 02 01 990 99

629 Fines and Penalt ies - )erice 8nco(e 4 02 01 140 00

usiness 'nco-e 4 02 02 000 00

631 !! =osital Fees 4 02 02 1#0 00

4 02 02 1#0 01

4 02 02 1#0 02

4 02 02 1#0 03

4 02 02 1#0 04

4 02 02 1#0 0"

4 02 02 1#0 06

4 02 02 1#0 0#

4 02 02 1#0 0

4 02 02 1#0 09

4 02 02 1#0 10

4 02 02 1#0 11

4 02 02 1#0 99

4 02 02 10 00

4 02 02 190 00

4 02 02 200 00

4 02 02 210 00

4 02 02 220 00

632 ! 8nco(e fro( Canteen Oerations

633 ! 8nco(e fro( Ce(etery Oerations

634 8nco(e fro( Co((unication Facilit ies 4 02 02 060 00

63" 8nco(e fro( Dor(itory Oerations 4 02 02 130 00

636 ! 8nco(e fro( 'arets

63# 8nco(e fro( )laughterhouses 4 02 02 140 00

63 8nco(e fro( %ransortation )yste(s 4 02 02 0#0 00

639 8nco(e fro( :aterors )yste(s 4 02 02 090 00

4 02 02 100 00

4 02 02 110 00


21/68

640 .anding and Paring Fees 4 02 02 120 00

641 Printing and Publication 8nco(e 4 02 02 1"0 00

642 ent 8nco(e 4 02 02 0"0 00

643 !! )ales eenue 4 02 02 160 00

4 02 02 160 01

4 02 02 160 02

4 02 02 160 03

4 02 02 160 04

4 02 02 160 0"

4 02 02 160 06

4 02 02 160 0#

4 02 02 160 0

4 02 02 160 99

4 02 02 161 00

644 !! %uition Fees

4 02 02 010 00

4 02 02 010 01

4 02 02 010 02

4 02 02 010 03

4 02 02 010 99

64 !! Other ,usiness 8nco(e 4 02 02 990 00

4 02 02 990 01

4 02 02 990 02

4 02 02 990 03

4 02 02 990 99

649 Fines and Penalt ies - ,usiness 8nco(e 4 02 02 230 00

Su&sidy 'nco-e

4 03 00 000 00

4 03 01 000 00

6"1 )ubsidy 8nco(e fro( $ational 5oern(ent 4 03 01 010 00

6"2 )ubsidy fro( Other $ational 5oern(ent /gencies 4 03 01 020 00

6"3 ! )ubsidy fro( Central Office

6"4 ! )ubsidy fro( egional Office)taff ,ureau

6"" ! )ubsidy fro( Oerating nit

4 03 01 040 00

6"6 )ubsidy fro( Other .5s 4 03 01 030 00

6"# )ubsidy fro( Other Funds 4 03 01 0"0 00

ther 'nco-e

661 ! Diidend 8nco(e

4 04 00 000 00

4 04 01 000 00

662 !! 8nco(e fro( 5rants and Donations

4 04 02 010 00

4 04 02 020 00

663 ! 8nsurance 8nco(e

664 ! 8nterest 8nco(e

66" ! 8nternal eenue /llot(ent

666 !

66# ! )hare fro( cono(ic ;ones

)ale of Confiscated /bandoned )ei


22/68

66 ! )hare fro( 7anded ?alue /dded %a7 *?/%+

4 04 02 000 00

669 !! )hare fro( $ational :ealth 4 04 01 010 00

4 04 01 010 01

4 04 01 010 02

4 04 01 010 03

4 04 01 010 04

4 04 01 010 0"

4 04 01 010 06

4 04 01 010 0#

4 04 01 010 0

4 04 01 010 09

4 04 01 010 10

6#0 )hare fro( P/5COPC)O 4 04 01 020 00

4 04 01 030 00

6#1 ! )hare fro( %obacco 7cise %a7

6# ! 'iscellaneous 8nco(e

6#9 ! Other Fines and Penalties

6ain#oss Accounts

4 0" 00 000 00

4 0" 01 000 00

61 ! 5ain.oss on Foreign 7change *FOB+

4 0" 01 010 00

4 0" 01 020 00

4 0" 01 030 00

4 0" 01 040 00

4 0" 01 0"0 00

4 0" 01 060 00

4 0" 01 0#0 00

4 0" 01 00 00

4 0" 01 090 00

4 0" 01 100 00

4 0" 01 990 00

62 ! 5ain.oss on )ale of Disosed /ssets

63 ! 5ain.oss on )ale of )ecurit ies

64 ! Prior @ears /dust(ents Deleted

4 06 00 000 00

4 06 01 000 00

4 06 01 010 00

E7,ENSES

" 00 00 000 00

,ersonal Services " 01 00 000 00

Salaries and 8a%es " 01 01 000 00


23/68

" 01 01 010 00

#01 !! )alaries and :ages - egular " 01 01 010 01

" 01 01 010 02

#03 ! )alaries and :ages - Part-ti(e

#04 ! )alaries and :ages - )ubstitute

#0" !!! )alaries and :ages - Casual " 01 01 020 00

#06 !!! )alaries and :ages - Contractual

#0# ! )alaries and :ages - (ergency

" 02 16 000 00

" 02 16 010 00

ther Co-*ensation " 01 02 000 00

" 01 02 010 00

#11 !! Personnel cono(ic elief /lloance *P/+ " 01 02 010 01

" 01 02 010 02

#12 ! /ddit ional Co(ensation */DCO'+ Deleted

#13 eresentat ion /lloance */+ " 01 02 020 00

" 01 02 030 00

#14 !! %ransortation /lloance *%/+ " 01 02 030 01

" 01 02 030 02

" 01 02 040 00

" 01 02 040 01

" 01 02 040 02

" 01 02 040 03

" 01 02 040 04

" 01 02 040 0"

#1" !! Clothingnifor( /lloance " 01 02 040 06

" 01 02 040 0#

" 01 02 040 0

" 01 02 040 09

" 01 02 040 10

" 01 02 040 11

" 01 02 0"0 00

" 01 02 0"0 01

" 01 02 0"0 02

" 01 02 0"0 03

" 01 02 0"0 04


24/68

#16 !! )ubsistence& .aundry and Auarter /lloance " 01 02 060 00

" 01 02 060 01

" 01 02 060 02

" 01 02 060 03

" 01 02 060 04

" 01 02 060 0"

" 01 02 0#0 00

" 01 02 0#0 01

" 01 02 0#0 02

" 01 02 0#0 03

" 01 02 0#0 04

" 01 02 0#0 0"

" 01 02 00 00

#1# !! Productiity 8ncentie /lloance " 01 02 00 01

" 01 02 00 02

" 01 02 090 00

#1 !! Oerseas /lloance " 01 02 090 01

" 01 02 090 02

" 01 02 990 00

" 01 02 990 01

" 01 02 990 02

" 01 02 990 03

" 01 02 990 04

" 01 02 990 0"

" 01 02 990 06

" 01 02 990 0#

" 01 02 990 0

" 01 02 990 09

" 01 02 990 10

" 01 02 990 11

" 01 02 990 12

" 01 02 990 13

" 01 02 990 14


25/68

#19 !! Other ,onuses and /lloances " 01 02 990 1"

" 01 02 990 16

" 01 02 990 1#

" 01 02 990 1

" 01 02 990 19

" 01 02 990 20

" 01 02 990 21

" 01 02 990 22

" 01 02 990 23

" 01 02 990 24

" 01 02 990 2"

" 01 02 990 26

" 01 02 990 2#

" 01 02 990 2

" 01 02 990 29

" 01 02 990 30

" 01 02 990 31

" 01 02 990 32

" 01 02 990 33

" 01 02 100 00

" 01 02 100 01

" 01 02 100 02

#20 !! =onoraria " 01 02 100 03

" 01 02 100 04

" 01 02 100 0"

" 01 02 110 00

" 01 02 110 01

" 01 02 110 02

" 01 02 110 03

#21 !! =a


26/68

" 01 02 120 0"

" 01 02 130 00

#23 !! Oerti(e and $ight Pay " 01 02 130 01

" 01 02 130 02

" 01 02 1"0 00

#24 !! Cash 5ift " 01 02 1"0 01

" 01 02 1"0 02

" 01 02 140 00

#2" !! @ear nd ,onus " 01 02 140 01

" 01 02 140 02

,ersonnel enefits Contri&utions " 01 03 000 00

#31 .ife and etire(ent 8nsurance Contributions " 01 03 010 00

" 01 03 020 00

#32 !! P/5-8,85 Contributions " 01 03 020 01

" 01 03 020 02

#33 !! P=8.=/.%= Contributions " 01 03 030 00

" 01 03 030 01

" 01 03 030 02

#34 !! CC Contributions " 01 03 040 00

" 01 03 040 01

" 01 03 040 02

" 01 03 0"0 00

ther ,ersonnel enefits " 01 04 000 00

" 01 04 010 00

#3 Pension ,enefits - Ciilian " 01 04 010 01

#39 Pension ,enefits - 'ilitarynifor(ed " 01 04 010 02

" 01 04 010 03

" 01 04 020 00

#40 etire(ent ,enefi ts - Ciil ian " 01 04 020 01

#41 etire(ent ,enefits - 'ilitarynifor(ed " 01 04 020 02

#42 !! %er(inal .eae ,enefits " 01 04 030 00

" 01 04 030 01

" 01 04 030 02

#43 ! =ealth :orers ,enefits

#49 !! Other Personnel ,enefi ts " 01 04 990 00

" 01 04 990 01

" 01 04 990 02

" 01 04 990 03

" 01 04 990 04

" 01 04 990 0"

" 01 04 990 06

" 01 04 990 0#

" 01 04 990 0

" 01 04 990 09

" 01 04 990 10


27/68

" 01 04 990 11

" 01 04 990 12

" 01 04 990 13

" 01 04 990 99

aintenance and ther *eratin% E/*enses " 02 00 000 00

Travellin% E/*enses " 02 01 000 00

#"1 %raeling 7enses - .ocal " 02 01 010 00

#"2 %raeling 7enses - Foreign " 02 01 020 00

Trainin% and Scholarshi* E/*enses " 02 02 000 00

#"3 %raining 7enses " 02 02 010 00

#"4 )cholarshi 7enses " 02 02 020 00

Su**lies and aterial E/*enses " 02 03 000 00

#"" Office )ulies 7enses " 02 03 010 00

#"6 /ccountable For(s 7enses " 02 03 020 00

" 02 03 030 00

#"# /ni(al;oological )ulies 7enses " 02 03 040 00

#" Food )ulies 7enses " 02 03 0"0 00" 02 03 060 00

#"9 Drugs and 'edicines 7enses " 02 03 0#0 00

#60 'edical& Dental and .aboratory )ulies 7enses " 02 03 00 00

#61 5asoline& Oil and .ubricants 7enses " 02 03 090 00

#62 /gricultural )ulies 7enses " 02 03 100 00

" 02 03 110 00

#63 !! %e7tboos and 8nstructional 'aterials 7enses " 02 03 110 01

" 02 03 110 02

#64 'ilitary and Police )ulies 7enses " 02 03 120 00

" 02 03 130 00

#6" Other )ulies 7enses " 02 03 990 00

tility E/*enses " 02 04 000 00

#66 :ater 7enses " 02 04 010 00

#6# lectricity 7enses " 02 04 020 00

#6 ! Cooing 5as 7enses

Co--unication E/*enses " 02 0" 000 00

##1 Postage and Delieries " 02 0" 010 00

" 02 0" 020 00

##2 %elehone 7enses - .andline " 02 0" 020 02

##3 %elehone 7enses - 'obile " 02 0" 020 01##4 8nternet 7enses " 02 0" 030 00

##" Cable& )atellite& %elegrah& and adio 7enses " 02 0" 040 00

e-&ershi* ues and Contri&utions to rani9ations

## 'e(bershi Dues and Contributions to Organi


28/68

" 02 06 010 01

##9 /ards and 8nde(nities " 02 06 010 02

" 02 06 020 00

Advertisin% E/*enses

#0 /dertising 7enses " 02 99 010 00

,rintin% and indin% E/*enses

#1 Printing and ,inding 7enses " 02 99 020 00

Rent E/*enses

" 02 99 0"0 00

5 02 99 050 01

5 02 99 050 02

#2 ent 7enses 5 02 99 050 03

5 02 99 050 04

5 02 99 050 05

5 02 99 050 06

5 02 99 050 07

Re*resentation E/*enses

#3 eresentation 7enses " 02 99 030 00

Trans*ortation and elivery E/*enses

#4 %ransortation and Deliery 7enses " 02 99 040 00

Stora%e E/*enses

#" )torage 7enses

Su&scri*tions E/*enses

#6 )ubscritions 7enses " 02 99 0#0 00

Survey E/*enses " 02 0# 000 00

## )urey 7enses " 02 0# 010 00

" 02 0# 020 00

" 02 0 000 00

" 02 0 010 00" 02 0 020 00

" 02 09 000 00

" 02 09 010 00

Re:ards and ther Clai-s E/*enses

# eards and Other Clai(s

,rofessional Services " 02 11 000 00

#91 .egal )erices " 02 11 010 00

#92 /uditing )erices " 02 11 020 00

#93 Consultancy )erices " 02 11 030 00

#94 niron(ent)anitary )erices " 02 12 010 00

#9" 5eneral )erices " 02 12 000 00

#96 Eanitorial )erices " 02 12 020 00

#9# )ecurity )erices " 02 12 030 00

#99 Other Professional )erices " 02 11 990 00

" 02 12 990 00

Re*air and aintenance " 02 13 000 00

" 02 13 010 00

#and and '-*rove-ents

02 eairs and 'aintenance - .and 8(roe(ents " 02 13 020 00

" 02 13 020 01


29/68

03 eairs and 'aintenance - unays%a7iays " 02 13 030 0

04 eairs and 'aintenance - ailays

0" " 02 13 030 0"

" 02 13 030 06

uildin%s " 02 13 040 00

11 eairs and 'aintenance - Office ,uildings " 02 13 040 01

12 eairs and 'aintenance - )chool ,uildings " 02 13 040 02

13 eairs and 'aintenance - =osital and =ealth Centers " 02 13 040 03

14 eairs and 'aintenance - 'arets and )laughterhouses " 02 13 040 04

" 02 13 040 0"

" 02 13 040 06

1" eairs and 'aintenance - Other )tructures " 02 13 040 99

" 02 13 00 00

" 02 13 00 01

" 02 13 00 02

" 02 13 00 03

" 02 13 00 99

#easehold '-*rove-ents " 02 13 090 00

1 eairs and 'aintenance - .easehold 8(roe(ents& .and " 02 13 090 01

19 " 02 13 090 02

20 eairs and 'aintenance - Other .easehold 8(roe(ents " 02 13 090 99

" 02 13 100 00

" 02 13 100 01

" 02 13 100 02

" 02 13 100 99

ffice E.ui*-ent+ $urniture and $i/tures

21 eairs and 'aintenance - Office >ui(ent " 02 13 0"0 02

22 eairs and 'aintenance - Furniture and Fi7tures " 02 13 0#0 00

23 eairs and 'aintenance - 8% >ui(ent and )oftare " 02 13 0"0 03

achineries and E.ui*-ent " 02 13 0"0 00

26 eairs and 'aintenance - 'achineries " 02 13 0"0 01

eairs and 'aintenance - lectrification& Poer and nergy)tructures

eairs and 'aintenance - .easehold 8(roe(ents&,uildings


30/68

2# " 02 13 0"0 04

" 02 13 0"0 0"

2 eairs and 'aintenance - /irort >ui(ent " 02 13 0"0 06

29 eairs and 'aintenance - Co((unication >ui(ent " 02 13 0"0 0#

30 " 02 13 0"0 0

31 " 02 13 0"0 09

32 eairs and 'aintenance - =osital >ui(ent " 02 13 0"0 11

33

" 02 13 0"0 12

34 eairs and 'aintenance - 'ilitary and Police >ui(ent " 02 13 0"0 10

3" eairs and 'aintenance - )orts >ui(ent " 02 13 0"0 13

36 " 02 13 0"0 14

40 " 02 13 0"0 99

Trans*ortation E.ui*-ent " 02 13 060 00

41 eairs and 'aintenance - 'otor ?ehicles " 02 13 060 01

42 eairs and 'aintenance - %rains " 02 13 060 02

43 " 02 13 060 03

44 eairs and 'aintenance - :atercrafts " 02 13 060 04

4 eairs and 'aintenance - Other %ransortation >ui(ent " 02 13 060 99

ther ,ro*erty+ ,lant and E.ui*-ent " 02 13 990 00

" 02 13 990 01

"0 " 02 13 990 99

,u&lic 'nfrastructures " 02 13 030 00

"1 eairs and 'aintenance - oads& =ighays and ,ridges " 02 13 030 01

"2 eairs and 'aintenance - Pars& Plaui(ent

eairs and 'aintenance - Construction and =eay>ui(ent

eairs and 'aintenance - Firefighting >ui(ent and/ccessories

eairs and 'aintenance - 'edical& Dental and .aboratory>ui(ent

eairs and 'aintenance - %echnical and )cientific>ui(ent

eairs and 'aintenance - Other 'achineries and>ui(ent

eairs and 'aintenance - /ircraft and /ircraft 5round>ui(ent

eairs and 'aintenance - Other Proerty& Plant and>ui(ent

eairs and 'aintenance - /rtesian :ells& eseroirs&Pu(ing )tations and Conduits

eairs and 'aintenance - :aterays& />ueducts& )eaalls&ier:alls and Others


31/68

" 02 13 030 03

60 eairs and 'aintenance - Other Public 8nfrastructures " 02 13 030 99

Reforestation ,roects

61 eairs and 'aintenance - eforestation - land " 02 13 020 02

62

" 02 13 020 99

Su&sidies and onations " 02 14 000 00

#1 )ubsidy to $ational 5oern(ent /gencies " 02 14 010 00

" 02 14 020 00

#2 )ubsidy to egional Offices)taff ,ureaus

#3 )ubsidy to Oerating nits

#4 )ubsidy to .ocal 5oern(ent nits " 02 14 030 00

#" )ubsidy to 5oern(ent Oned and Controlled Cororations " 02 14 040 00

#6 )ubsidy to $5OsPOs " 02 14 0"0 00## )ubsidy to Other Funds Deleted

" 02 14 060 00

" 02 14 990 00

# Donations " 02 99 00 00

" 02 99 090 00

" 02 10 000 00

1 Confidential 7enses " 02 10 010 00

2 8ntelligence 7enses " 02 10 020 00

3 7traordinary 7enses " 02 10 030 00

4 'iscellaneous 7enses

Ta/es+ 'nsurance ,re-iu-s and ther $ees " 02 1" 000 00

91 %a7es& Duties and .icenses " 02 1" 010 00

92 Fidelity ,ond Pre(iu(s " 02 1" 020 00

93 8nsurance 7enses " 02 1" 030 00

Non"Cash E/*enses " 0" 00 000 00

ad e&ts

901 ,ad Debts 7ense

e*reciation " 0" 01 000 00

" 0" 01 010 00

#and '-*rove-ents

902 Dereciation - .and 8(roe(ents " 0" 01 020 00903 Dereciation - unays%a7iays " 0" 01 030 0

" 0" 01 030 09

904 Dereciation - ailays

" 0" 01 030 00

" 0" 01 030 01

" 0" 01 030 02

" 0" 01 030 03

" 0" 01 030 04

90" Dereciation - lectrification& Poer and nergy )tructures " 0" 01 030 0"

eairs and 'aintenance - eforestation -'arshland)a(land

Confidential+ 'ntelli%ence+ E/traordinary and iscE/*enses


32/68

" 0" 01 030 06

" 0" 01 030 0#

uildin%s " 0" 01 040 00

911 Dereciation - Office ,uildings " 0" 01 040 01

912 Dereciation - )chool ,uildings " 0" 01 040 02

913 Dereciation - =ositals and =ealth Centers " 0" 01 040 03

914 Dereciation - 'arets and )laughterhouses " 0" 01 040 04

" 0" 01 040 0"

" 0" 01 040 06

91" Dereciation - Other )tructures " 0" 01 040 99

" 0" 01 030 99

#easehold '-*rove-ents " 0" 01 090 00

91 Dereciation - .easehold 8(roe(ents& .and " 0" 01 090 01

919 Dereciation - .easehold 8(roe(ents& ,uildings " 0" 01 090 02

" 0" 01 090 99

" 0" 01 100 00

" 0" 01 100 01

" 0" 01 100 02

" 0" 01 100 99

920 Dereciation - Other .easehold 8(roe(ents " 0" 01 00 99

ffice E.ui*-ent " $urniture and $i/tures

921 Dereciation - Office >ui(ent " 0" 01 0"0 02

922 Dereciation - Furniture and Fi7tures " 0" 01 0#0 01

923 Dereciation - 8% >ui(ent " 0" 01 0"0 03

" 0" 01 0"0 04

" 0" 01 0"0 0"

924 Dereciation - .ibrary ,oos " 0" 01 0#0 02

achineries and E.ui*-ent " 0" 01 0"0 00

926 Dereciation - 'achineries " 0" 01 0"0 01

92# Dereciaton - /gricultural& Fishery and Forestry >ui(ent

" 0" 01 020 01

" 0" 01 020 02

" 0" 01 020 99

" 0" 01 0#0 00

" 0" 01 00 00

" 0" 01 00 01

" 0" 01 00 02

" 0" 01 00 03

92 Dereciation - /irort >ui(ent " 0" 01 0"0 06

929 Dereciation - Co((unication >ui(ent " 0" 01 0"0 0#

930 Dereciation - Construction and =eay >ui(ent " 0" 01 0"0 0


33/68

931 Dereciation - Firefighting >ui(ent and /ccessories " 0" 01 0"0 09

932 Dereciation - =osital >ui(ent " 0" 01 0"0 11

933 Dereciation - 'edical& Dental and .aboratory >ui(ent

" 0" 01 0"0 12

934 Dereciation - 'ilitary and Police >ui(ent " 0" 01 0"0 10

93" Dereciation - )orts >ui(ent " 0" 01 0"0 13

936 Dereciation - %echnical and )cientific >ui(ent " 0" 01 0"0 14

940 Dereciation - Other 'achineries and >ui(ent " 0" 01 0"0 99

Trans*ortation E.ui*-ent " 0" 01 060 00

941 Dereciation - 'otor ?ehicles " 0" 01 060 01

942 Dereciation - %rains " 0" 01 060 02

943 Dereciation - /ircraft and /ircraft 5round >ui(ent " 0" 01 060 03

944 Dereciation - :atercrafts " 0" 01 060 04

94 Dereciation - Other %ransortation >ui(ent " 0" 01 060 99

ther ,ro*erty+ ,lant and E.ui*-ent " 0" 01 990 00

" 0" 01 990 01

9"0 Dereciation - Other Proerty& Plant and >ui(ent " 0" 01 990 99

e*letion

" 0" 02 000 00

" 0" 02 010 00

" 0" 02 010 01

9"1 Obsolescence - 8% )oftare " 0" 02 010 02

" 0" 02 010 99

iscounts

9"4 Discount on eal Proerty %a7es9"" Discount on )ecial ducation %a7

Ta/ E/e-*tions and Refunds

9"# .oss fro( %a7 7e(tion

9" %a7 efunds

Re-ittance to National Treasury fro- Assets is*os

9"9 e(ittance to $ational %reasury fro( /ssets Disosal

961 .oss of /ssets " 0" 04 090 00

962 .oss on 5uaranty " 0" 04 100 00

" 0" 04 990 00

ther aintenance and ther *eratin% E/*enses " 02 99 000 00

969 Other 'aintenance and Other Oerating 7enses " 02 99 990 00

$inancial E/*enses " 03 00 000 00

" 03 01 000 00

" 03 01 010 00

9#" 8nterest 7enses " 03 01 020 00

" 03 01 030 00

9#1 ,an Charges " 03 01 040 00


34/68

9#2 Co((it(ent Fees " 03 01 0"0 00

9#3 Debt )erice )ubsidy to 5OCCs

9#4 Docu(entary )ta(s 7enses

9#9 Other Financial Charges " 03 01 990 00

" 04 00 000 00

" 04 01 000 00

" 04 01 010 00

" 04 01 020 00" 04 02 000 00

" 04 02 010 00

" 0" 03 000 00

" 0" 03 010 00

" 0" 03 020 00

" 0" 03 030 00

" 0" 03 040 00

" 0" 03 0"0 00

" 0" 03 060 00

" 0" 03 0#0 00

" 0" 03 00 00

" 0" 03 090 00

" 0" 03 100 00

" 0" 03 110 00

" 0" 03 120 00

" 0" 03 990 00

" 0" 04 000 00

" 0" 04 010 00

" 0" 04 020 00

" 0" 04 030 00

" 0" 04 040 00

" 0" 04 0"0 00

" 0" 04 060 00

" 0" 04 0#0 00

" 0" 04 00 00


35/68

ised (2014) Chart of Accounts

Account Title

ASSETS

Cash and Cash Equivalents

Cash on Hand

Cash - Collecting Officers

Petty Cash

Advances for Payroll

Cash - 'odified Disburse(ent )yste( *'D)+& egular

Cash - 'odified Disburse(ent )yste( *'D)+& %rust

Cash in an! " #ocal Currency

Cash in an! " #ocal Currency+ Current Account

Cash in ,an - .ocal Currency & Current /ccount

Cash in ,an - .ocal Currency & Current /ccount& Citiban

Cash - 'odified Disburse(ent )yste( *'D)+& )ecial/ccount

Cash in ,an - .ocal Currency& ,ango )entral $g

Piliinas

Cash in ,an - .ocal Currency & Current /ccount& /llied,an

Cash in ,an - .ocal Currency & Current /ccount& /(anah,an

Cash in ,an - .ocal Currency & Current /ccount& /sianited ,an Cororation

Cash in ,an - .ocal Currency & Current /ccount& /ustraliaand $e ;ealand ,an

Cash in ,an - .ocal Currency & Current /ccount& ,ancode Oro

Cash in ,an - .ocal Currency & Current /ccount& ,ango,an

Cash in ,an - .ocal Currency & Current /ccount& ,ango,an Public Co(any .i(ited

Cash in ,an - .ocal Currency & Current /ccount& ,an ofChina

Cash in ,an - .ocal Currency & Current /ccount& ,an ofCo((erce

Cash in ,an - .ocal Currency & Current /ccount& ,an of

the Philiine 8slands *,P8+

Cash in ,an - .ocal Currency & Current /ccount& ,an of%oyo

Cash in ,an - .ocal Currency & Current /ccount& China,aning Cororation

Cash in ,an - .ocal Currency & Current /ccount& China%rust Co((ercial ,an

Cash in ,an - .ocal Currency & Current /ccount&Deutsche ,an /5


36/68

Cash in an! " #ocal Currency+ Savin%s Account

Cash in ,an - .ocal Currency& )aings /ccount

Cash in ,an - .ocal Currency & Current /ccount&Deelo(ent ,an of the Philiines *D,P+

Cash in ,an - .ocal Currency & Current /ccount& ast-:est ,aning Cororation

Cash in ,an - .ocal Currency & Current /ccount&>uitable PC8 ,an

Cash in ,an - .ocal Currency & Current /ccount& First

Consolidated ,an *FC,+Cash in ,an - .ocal Currency & Current /ccount& Fui'i


37/68

Cash in ,an - .ocal Currency& )aings /ccount& .,P

Cash in ,an - .ocal Currency& )aings /ccount& D,P

Cash in ,an - .ocal Currency& )aings /ccount& P?,

Cash in ,an - .ocal Currency& )aings /ccount& P$,

Cash in ,an - .ocal Currency& )aings /ccount& CP,

Cash in an! " #ocal Currency+ Ti-e e*osits

Cash in ,an - .ocal Currency& %i(e Deosits

Cash in ,an - .ocal Currency& %i(e Deosits& .,P

Cash in ,an - .ocal Currency& %i(e Deosits& D,P

Cash in ,an - .ocal Currency& %i(e Deosits& P?,

Cash in ,an - .ocal Currency& %i(e Deosits& P$,

Cash in ,an - .ocal Currency& %i(e Deosits& CP,

Cash in an! " $orei%n Currency

Cash in ,an - Foreign Currency& Current /ccount

Cash in an! " $orei%n Currency+ Savin%s Account

Cash in ,an - Foreign Currency& )aings /ccount

Cash in ,an - Foreign Currency& )aings /ccount& .,P

Cash in ,an - Foreign Currency& )aings /ccount& D,P

Cash in ,an - Foreign Currency& )aings /ccount& P$,

Cash in an! " $orei%n Currency+ Ti-e e*osits

Cash in ,an - Foreign Currency& %i(e Deosits

Cash in ,an - Foreign Currency& %i(e Deosits& .,P

Cash in ,an - Foreign Currency& %i(e Deosits& D,P

Cash in ,an - Foreign Currency& %i(e Deosits& P$,

Cash in ,an - Foreign Currency& %i(e Deosits& CP,

Cash E.uivalents

Cash in ,an - .ocal Currency& )aings /ccount&Philiine /(anah ,an *P/,+

Cash in ,an - .ocal Currency& )aings /ccount&Philiine Postal )aings ,an *PP),+

Cash in ,an - Foreign Currency& ,ango )entral $gPiliinas

Cash in ,an - Foreign Currency& )aings /ccount&CP,


38/68

%reasury ,ills

Investments

Financial /ssets =eld for %rading

Deriatie Financial /ssets =eld for %rading

$inancial Assets " Held to aturity

8nest(ent in %reasury ,ills - .ocals

8nest(ent in %reasury ,ills - Foreign

8nest(ent in %reasury ,onds - .oacl

8nest(ent in %reasury ,onds - Foreign

$inancial Assets " thers

8nest(ent in )tocs

8nest(ents in ,onds

Other 8nest(ents

'nvest-ents in 6CCs

8nest(ents in 5OCCs

/lloance for 8(air(ent - 8nest(ents in 5OCCs

'nvest-ents in ;oint


39/68

nterests Receivable

Allowance for !"air!ent # nterests Receivable

Dividends Receivable

%oans Receivable # &t'ers

#ease Receiva&le

&"eratin( %ease Receivable

)inance %ease Receivable

'nter " A%ency Receiva&les

TreasuryA%ency Cash Accounts

Cash - %reasury/gency Deosit& egular

Cash - %reasury/gency Deosit& )ecial /ccount

Cash - %reasury/gency Deosit& %rust

Due fro! $ational *overn!ent A(encies

Due fro! %ocal *overn!ent +nits

Due fro! ,oint -enture

'ntra " A%ency Receiva&les

Due fro( Central Office

Due fro! .ureaus

Due fro! Re(ional &/ces

Due fro( Oerating nits

ther Receiva&les

eceiables - DisalloancesCharges

/dances to Officers and (loyees

Other eceiables

/lloance for 8(air(ent - Other eceiables

'nventories

'nventory Held for anufacturin%

a 'aterials 8nentory

:or-8n Process 8nentory

Finished 5oods 8nentory

'nventory Held for Sale

'erchandise 8nentory

)ulies and 'aterials

Drugs and 'edicines

/gricultural Produce

Allowance for !"air!ent # %oans Receivable #&t'ers

Allowance for !"air!net # &"eratin( %easeReceivable

Allowance for !"air!ent # )inance %easeReceivable

Due fro! *overn!ent#&wned andor ontrolledor"orations

Due fro( $on-5oern(ent Organi


40/68

/((unitions

Proerty and >ui(ent

Others

'nventory Held for istri&ution

Food )ulies for Distribution

:elfare 5oods for Distribution

Drugs and 'edicines for Distribution

'edical& Dental and .aboratory )ulies for Distribution

/gricultural and 'arine )ulies for Distribution

/gricultural Produce for Distribution

%e7tboos and 8nstructional 'aterials for Distribution

Construction 'aterials for Distribution

Proerty and >ui(ent for Distribution

Other )ulies and 'aterials for Distribution

'nventory Held for Consu-*tion

Office )ulies 8nentory

/ccountable For(s& Plates and )ticers 8nentory

$on-/ccountable For(s 8nentory

/ni(al;oological )ulies 8nentory

Food )ulies 8nentory

Drugs and 'edicines 8nentory

'edical& Dental and .aboratory )ulies 8nentory

Fuel& Oil and .ubricants 8nentory

/gricultural and 'arine )ulies 8nentory

%e7tboos and 8nstructional 'aterials 8nentory

'ilitary& Police and %raffic )ulies 8nentory

Other )ulies and 'aterials 8nentory

ther Assets

Acuired Assets

Accu!ulated !"air!ent %osses # Acuired Assets

)oreclosed Pro"ertyAssets

)orfeited Pro"ertyAssets

onscated Pro"ertyAssets

Abandoned Pro"ertyAssets

Other )ulies and 'aterials 8nentory

Che(ical and Filtering )ulies 8nentory

Construction 'aterials 8nentory

iolo%ical Assets

Accu!ulated !"air!ent %osses # )oreclosedPro"ertyAssets

Accu!ulated !"air!ent %osses # )orfeitedPro"ertyAssets

Accu!ulated !"air!ent %osses # onscatedPro"ertyAssets

Accu!ulated !"air!ent %osses # AbandonedPro"ertyAssets


41/68

earer iolo%ical Assets

.iestoc

/ccu(ulated 8(air(ent .osses - .iestoc

%rees& Plants and Cros

/>uaculture

/ccu(ulated 8(air(ent .osses - />uaculture

Other ,earer ,iological /ssets

Consu-a&le iolo%ical Assets

.iestoc =eld for Consu(tion)aleDistribution

/>uaculture

/ccu(ulated 8(air(ent .osses - />uaculture

Other Consu(able ,iological /ssets

,re*ay-ents

Preaid ent

Preaid 8nsurance

Preaid egistration

Preaid 8nterest

Deosit on .etters of Credit

/dances to Contractors

&t'er Pre"ay!ents

e*osits

5uaranty Deosits

&t'er De"osits

'nvest-ent ,ro*erty

#and and uildin%s

/ccu(ulated 8(air(ent .osses - %rees& Plants andCros

/ccu(ulated 8(air(ent .osses - Other ,earer ,iological/ssets

/ccu(ulated 8(air(ent .osses - .iestoc =eld forConsu(tion)aleDistribution

%rees& Plants and Cros =eld forConsu(tion)aleDistribution

/ccu(ulated 8(air(ent .osses - %rees& Plants andCros =eld for Consu(tion)aleDistribution

/gricultural Produce =eld forConsu(tion)aleDistribution

/ccu(ulated 8(air(ent .osses - /gricultural Produce=eld for Consu(tion)aleDistribution

/ccu(ulated 8(air(ent .osses - Other Consu(able,iological /ssets


42/68

nvest!ent Pro"erty %and

nvest!ent Pro"erty .uildin(s

,ro*erty+ ,lant and E.ui*-ent

#and

%and

#and '-*rove-ents

.and 8(roe(ents& />uaculture )tructures

.and 8(roe(ents& eforestation Proects

Other .and 8(roe(ents

/ccu(ulated Dereciation - Other .and 8(roe(ents

/irort )yste(s

/ccu(ulated Dereciation - /irort )yste(s

/ccu(ulated 8(air(ent .osses - /irort )yste(s

Poer )uly )yste(s

/ccu(ulated Dereciation - Poer )uly )yste(s

/ccu(ulated 8(air(ent .osses - Poer )uly )yste(s

Co((unication $etors

/ccu(ulated Dereciation - Co((unication $etors

uildin%s and Structures

.uildin(s

/ccu(ulated Dereciation - ,uildings

/ccu(ulated 8(air(ent .osses - ,uildings

)chool ,uildings

Accu!ulated !"air!ent %osses # nvest!entPro"erty %and

Accu!ulated De"reciation # nvest!ent Pro"erty.uildin(s

Accu!ulated !"air!ent %osses # nvest!entPro"erty .uildin(s

/ccu(ulated Dereciation - .and 8(roe(ents&/>uaculture )tructures

/ccu(ulated 8(air(ent .osses - .and 8(roe(ents&/>uaculture )tructures

/ccu(ulated 8(air(ent .osses - .and 8(roe(ents&eforestation Proects

/ccu(ulated 8(air(ent .osses - Other .and8(roe(ents

/ccu(ulated 8(air(ent .osses - Co((unication$etors


43/68

/ccu(ulated Dereciation - )chool ,uildings

/ccu(ulated 8(air(ent .osses - )chool ,uildings

=ositals and =ealth Centers

arets

Accu!ulated De"reciation # arets

/ccu(ulated 8(air(ent .osses - 'arets

lau('ter'ouses

Accu!ulated De"reciation # lau('ter'ouses

/ccu(ulated 8(air(ent .osses - )laughterhouses

8ostels and Dor!itories

/ccu(ulated 8(air(ent .osses - =ostels and Dor(itories

Other )tructures

Accu!ulated De"reciation # &t'er tructures

/ccu(ulated 8(air(ent .osses - Other )tructures

#eased Assets '-*rove-ents

%eased Assets !"rove!ents %and

.eased /ssets 8(roe(ents& ,uildings

&t'er %eased Assets !"rove!ents

Office >ui(ent

Accu!ulated De"reciation # &/ce ui"!ent

/ccu(ulated 8(air(ent .osses - Office >ui(ent

Furniture and Fi7tures

/ccu(ulated Dereciation - Furniture and Fi7tures

/ccu(ulated 8(air(ent .osses - Furniture and Fi7tures

8nfor(ation and Co((unication %echnology >ui(ent

Accu!ulated De"reciation # 8os"itals and 8ealt'enters

/ccu(ulated 8(air(ent .osses - =ositals and =ealth

Centers

Accu!ulated De"reciation # 8ostels andDor!itories

Accu!ulated De"reciation # %eased Assets!"rove!ents %and

Accu!ulated !"air!ent %osses # %eased Assets!"rove!ents %and

/ccu(ulated Dereciation - .eased /ssets 8(roe(ents&,uildings

/ccu(ulated 8(air(ent .osses - .eased /ssets8(roe(ents& ,uildings

Accu!ulated De"reciation # &t'er %eased Assets!"rove!ents

Accu!ulated !"air!ent %osses # &t'er %easedAssets !"rove!ents

/ccu(ulated Dereciation - 8nfor(ation andCo((unication %echnology >ui(ent


44/68

Co(uter )oftare

/ccu(ulated /(ortiui(ent

arine and )is'ery ui"!ent

/irort >ui(ent

/ccu(ulated Dereciation - /irort >ui(ent

/ccu(ulated 8(air(ent .osses - /irort >ui(ent

Co((unication >ui(ent

/ccu(ulated 8(air(ent .osses - 8nfor(ation andCo((unication %echnology >ui(ent

Accu!ulated De"reciation # %eased Assets.uildin(s and tructures

Accu!ulated !"air!ent %osses # %eased Assets.uildin(s and tructures

Accu!ulated De"reciation # %eased Assetsac'inery and ui"!ent

Accu!ulated !"air!ent %osses # %eased Assetsac'inery and ui"!ent

Accu!ulated De"reciation # %eased Assets:rans"ortation ui"!ent

Accu!ulated !"air!ent %osses # %eased Assets:rans"ortation ui"!ent

Accu!ulated !"air!ent %osses # &t'er %easedAssets

/ccu(ulated Dereciation - /gricultural and Forestry>ui(ent

/ccu(ulated 8(air(ent .osses - /gricultural and

Forestry >ui(ent

Accu!ulated De"reciation # arine and )is'eryui"!ent

Accu!ulated !"air!ent %osses # arine and)is'ery ui"!ent


45/68

/ccu(ulated Dereciation - Co((unication >ui(ent

Construction and =eay >ui(ent

isaster Res*onse and Rescue E.ui*-ent

)ire('tin( ui"!ent and Accessories

Flood escue >ui(ent

arth>uae escue >ui(ent

?olcanic rution escue >ui(ent

.andslide escue >ui(ent

'edical >ui(ent

/ccu(ulated Dereciation - 'edical >ui(ent

/ccu(ulated 8(air(ent .osses - 'edical >ui(ent

'ilitary& Police and )ecurity >ui(ent

Printing >ui(ent

/ccu(ulated Dereciation - Printing >ui(ent

/ccu(ulated 8(air(ent .osses - Printing >ui(ent

)orts >ui(ent

/ccu(ulated Dereciation - )orts >ui(ent

/ccu(ulated 8(air(ent .osses - )orts >ui(ent

%echnical and )cientific >ui(ent

Other 'achineries and >ui(ent

/ccu(ulated 8(air(ent .osses - Co((unication>ui(ent

/ccu(ulated Dereciation - Construction and =eay>ui(ent

/ccu(ulated 8(air(ent .osses - Construction and =eay>ui(ent

/ccu(ulated Dereciation - Disaster esonse andescue >ui(ent


/ccu(ulated Dereciation - Disaster esonse and

escue >ui(ent


Accu!ulated De"reciation # Disaster Res"onse andRescue ui"!ent

Accu!ulated !"air!ent %osses # DisasterRes"onse and Rescue ui"!ent

/ccu(ulated Dereciation - 'ilitary& Police and )ecurity>ui(ent

/ccu(ulated 8(air(ent .osses - 'ilitary& Police and)ecurity >ui(ent

/ccu(ulated Dereciation - %echnical and )cientific>ui(ent

/ccu(ulated 8(air(ent .osses - %echnical and )cientific>ui(ent


46/68

Trans*ortation E.ui*-ent

'otor ?ehicles

/ccu(ulated Dereciation - 'otor ?ehicles

/ccu(ulated 8(air(ent .osses - 'otor ?ehicles

%rains

/ccu(ulated Dereciation - %rains

/ccu(ulated 8(air(ent .osses - %rains

/ircraft and /ircraft 5round >ui(ent

:atercrafts

/ccu(ulated Dereciation - :atercrafts

/ccu(ulated 8(air(ent .osses - :atercrafts

Other %ransortation >ui(ent

Other Proerty& Plant and >ui(ent

'ntan%i&le Assets

'ntan%i&le Assets

PatentsCoyrights

/ccu(ulated /(ortiui(ent

/ccu(ulated 8(air(ent .osses - Other 'achineries and>ui(ent

/ccu(ulated Dereciation - /ircraft and /ircraft 5round>ui(ent

/ccu(ulated 8(air(ent .osses - /ircraft and /ircraft5round >ui(ent

/ccu(ulated Dereciation - Other %ransortation>ui(ent

/ccu(ulated 8(air(ent .osses - Other %ransortation>ui(ent

/ccu(ulated Dereciation - Other Proerty& Plant and>ui(ent

/ccu(ulated 8(air(ent .osses - Other Proerty& Plantand >ui(ent

/ccu(ulated 8(air(ent .osses - Pars& Pla


47/68

/ccu(ulated 8(air(ent .osses - )eaort )yste(s

:ater )uly )yste(s

/ccu(ulated Dereciation - :ater )uly )yste(s

/ccu(ulated 8(air(ent .osses - :ater )uly )yste(s

)eer )yste(s

/ccu(ulated Dereciation - )eer )ystre(s

/ccu(ulated 8(air(ent .osses - )eer )ystre(s

Flood Control )yste(s

/ccu(ulated Dereciation - Flood Control )yste(s

/ccu(ulated 8(air(ent .osses - Flood Control )yste(s

Other 8nfrastructure /ssets

/ccu(ulated Dereciation - Other 8nfrastructure /ssets

Construction in ,ro%ress

Construction in Progress - .and 8(roe(ent

Construction in Progress - ,uildings and )tructures

Construction in Progress - 8nfrastructure /ssets

/ccu(ulated 8(air(ent .osses - Other 8nfrastructure/ssets


48/68

onstruction in Pro(ress # %eased Assets

Herita%e Assets

8istorical .uildin(s

Accu!ulated De"reciation # 8istorical .uildin(s

&t'er 8erita(e Assets

Accu!ulated De"reciation # &t'er 8erita(e Assets

ther ,ro*erty+ ,lant and E.ui*-ent

;or


49/68

ue to 6S'S

.ife and etire(ent Pre(iu(

(loyees Co(ensation C

)alary .oan

Policy .oan

Due to 5)8) - Other .oan

ue to ,A6"''6

Pag-8,85 Pre(iu(

Pag-8,85 'ulti-Purose .oanPag-8,85 =ousing .oan

Other Pag-8,85 .oan

Due to P=8.=/.%=

Due to Other $5/s

Due to Other 5OCCs

Due to .5s

Due to Eoint ?enture

'ntra " A%ency ,aya&les

'ntra " A%ency ,aya&les

Due to Central Office

Due to ,ureaus

Due to egional OfficesDue to Oerating nits

5uaranty)ecurity Deosits Payable

Custo(ers Deosits Payable

,ail ,onds Payable

ther ,aya&les

ther ,aya&les

Other Payables

,onds Payable - Do(estic

Discount on ,onds Payable - Do(estic

Pre(iu( on ,onds Payable - Do(estic

,onds Payable - Foreign

Discount on ,onds Payable - Foreign

Pre(iu( on ,onds Payable - Foreign

.oans Payable - Do(estic

.oans Payable - Foreign

Trust #ia&ilities

Trust #ia&ilities

:rust %iabilities

eferred Creditsnearned 'nco-e

:rust %iabilities # Ris Reduction and ana(e!ent)und


50/68

eferred Credits

Deferred Finance .ease eenue

Other Deferred Credits

nearned eenue

nearned eenue - 8nest(ent Proerty

Other nearned eenue

,rovisions

,rovisionsPension ,enefits Payable

.eae ,enefits Payable

etire(ent 5ratuity Payable

Other Proisions

E3'T5

Equity

6overn-ent E.uity

6overn-ent E.uity

/ccu(ulated )urlus*Deficit+

Revaluation Sur*lus

Revaluation Sur*lusealuation )urlus

'nter-ediate Accounts

'nter-ediate Accounts

8nco(e and 7ense )u((ary

Equity in Joint Venture

Equity in Joint Venture

uity in ,oint -enture

INCOME AND EXEN!E!

Income

Ta/ Revenue

,usiness %a7es

?alue /dded %a7

7anded ?alue /dded %a7

Percentage %a7

Caital 5ains %a7

Ta/ Revenue " 6oods and Services

Ta" #evenue $ Individual and Cor%oration

Docu(entary )ta( %a7

Donors %a7

state %a7

7cise %a7 on /rticles

7cise - %obacco Products

7cise - /lcoholic ,eerages

7cise - 'ining - $on-'etalic Products

7cise - 'ining - 'etalic Products

7cise - Petroleu( Products

7cise - 'otor ?ehicles

7cise - 'ineral Products


51/68

7cise - Others

%rael %a7

8((igration %a7

8(ort Duties

8(ort Duties - .ie /ni(als& /ni(al Products

8(ort Duties - ?egetable Products

8(ort Duties - 'ineral Produtcs

8(ort Duties - %e7tile and %e7tile /rticles

8(ort Duties - ,ase 'etals and /rticles of ,ase 'etal

8(ort Duties - /ni(al or ?egetable Fats and Oils and therCleaage Products Preared dible Fats /ni(al or?egetable :a7es

8(ort Duties - Preared Foodstuffs ,eerages& )iritsand ?inegar %obacco and 'anufactures %obacco)ubstitutes

8(ort Duties - Products of the Che(ical or /llied8ndustries

8(ort Duties - Plastics and /rticles %hereof ubber and/rticles %hereof

8(ort Duties - a =ides and )ins& .eather& Fursinsand /rticles %hereof )addlery and =arness %rael5oods& =andbags and )i(ilar Containers /rticles of

/ni(al 5ut *Other than )il-:or( 5ut+

8(ort Duties - :ood and /rticles of :ood :oodCharcoal Cor and /rticles of Cor 'anufactures of)tra& of sarto or of other Plaiting 'aterials ,asetareand :iceror

8(ort Duties - Pul of :ood or of other Fibrous Cellulosic'aterial ecoered *:aste and )cra+ Paer orPaerboard Paer and Paerboard and /rticles %hereof

8(ort Duties - Footear& =eadger& (brellas& )un(brellas& :aling )tics& )eat-)tics& :his& iding-Cros and Parts %hereof& Preared Feathers and /rticles(ade %hereith /rtificial Floers /rticles of =u(an =air

8(ort Duties - /rticles of )tone& Plaster& Ce(ent&/sbestos& 'ica or )i(ilar 'aterials Cera(ic Products5lass and 5lassare

8(ort Duties - $atural or Cultured Pearls& Precious or)e(i-Precious )tones& Precious 'etals& 'etals Clad ithPrecious 'etal& and /rticles %hereof 8(itation EeelleryCoin

8(ort Duties - 'achinery and 'echanical /lianceslectrical >ui(ent Parts %hereof )ound ecorders anderoducers& %eleision 8(age and )ound ecorders anderoducers& and Parts and accessories of such /rticles


52/68

8(ort Duties - 'iscellaneous 'anufactured /rticles

Other 8(ort Duties

nco!e :a=

nco!e :a= # ndividual

nco!e :a= # Partners'i"s

nco!e :a= # or"orations

Professional %a7

Ta/ Revenue " ,ro*erty

%a7 on )and& 5rael and Other Auarry Products

%a7 on Deliery& %rucs and ?ans

&t'er :a=es

&t'er :a=es # .usiness

&t'er :a=es # &t'er :'an .usiness

Ta" #evenue $ &ines and enalties

:a= Revenue # )ines and Penalties # Pro"erty :a=es

:a= Revenue # )ines and Penalties # &t'er :a=es

!ervice and 'usiness Income

!ervice Income

Ta" #evenue $ Others

8(ort Duties - ?ehicles& /ircraft& ?essels and /ssociated%ransort >ui(ent

8(ort Duties - Otical& Photograhic& Cine(atograhic&'easuring& Checing& Precision& 'edical or )urgical8nstru(ents and /aratus Clocs and :atches 'usical8nstru(ents Parts and /ccessories %hereof

8(ort Duties - /r(s and /((unition Parts and/ccessories %hereof

8(ort Duties - :ors of /rt& Collectors Pieces and/nti>ues

:a= Revenue # )ines and Penalties # :a=es onndividual and or"oration

:a= Revenue # )ines and Penalties # :a=es on *oodsand ervices


53/68

)ranc'isin( )ees

%icensin( )ees

'otor ?ehicles sers Charge

'?C Proer

'?C Fines and Penalties

/7le Oerloading

Per(it Fees

Per(it Fees - 8(ort

Per(it Fees - 7ort

Other Per(it Fees

egistration Fees

egistration Plates& %ags and )ticers Fees

egular Plates

Otional 'otor ?ehicle )ecial Plate

?anity .icensed Plates?alidating %ags)ticers

)uerision and egulation nforce(ent Fees

)ectru( sage Fees

.egal Fees

/ffiliation Fees

Clearance and Certification Fees

Clearance Fees

Certification Fees

ndorse(ent Fees

8dentification of )eci(ens

7a(ination Fees

ns"ection )ees

-erication and Aut'entication )ees

Accreditation )ees

;ei('s and easures )ees

&t'er -erication and Aut'entication )ees

Passort and ?isa Fees

Passort Fees

?isa Fees

Processing Fees

/nalysis Fees

/eal Fees

/lication Fees

/ssess(ent Fees


54/68

7ecution Fees

7ress .ane or )ecial .ane Fees

Filing Fees

8dentity Card Fees

8(ort Processing Fees

Oathtaing Fees

eie Fees

%esting FeesOthe Processing Fees

)e(inar%raining Fees

oad $etor Fees

Other )erice 8nco(e

/(end(ent Fees

Calibration Fees

scheat Fees of nclai(ed ,alances

)erice Fees on elent .oan

%echnology Deelo(ent %ransfer and Co((erciali


55/68

.anding and Paring Fees

8nco(e fro( Printing and Publication

Rent%ease nco!e

)ales eenue

,oo )ales

Consultancy Fees

ntrance Fees

Fil( )hoing Fees

)ale of /ccountable For(s

)ale of /ni(als& 'eat and Dairy

)ale of %echnology thru Paybac

)ale of %raining 'anuals

Other )ales

)ales Discounts

)chool Fees

%uition Fees

8nco(e Collected fro( )tudents

8nco(e fro( Other )ources

Other )chool Fees

Other ,usiness 8nco(e

8nco(e fro( Co(ro(ise /gree(ent

Pasture 8nco(e

:arehousing Fees

Other ,usiness 8nco(eG

Fines and Penalties - ,usiness 8nco(e

Assistance and !u(sidy

Assistance and ubsidy

)ubsidy fro( $ational 5oern(ent

)ubsidy fro( Other $ational 5oern(ent /gencies

Assistance fro! %ocal *overn!ent +nits

)ubsidy fro( Other Funds

Shares+ 6rants and onations

Shares

8nco(e fro( 5rants and Donations in Cash

8nco(e fro( 5rants and Donations in Hind

Assistance fro! *overn!ent#&wned andorontrolled or"orations


56/68

)rants and Donations

)hare fro( $ational :ealth

%obacco 7cise %a7 *?irginia+ er G/G #1#1

%obacco 7cise %a7 *,urley and $atie+ er G/G 240

'ining %a7es er G/G #160

oyalties er G/G #160

Forestry Charges er G/G #160

Fishery Charges er G/G #160

eneable nergy Charges er G/G 9"13

?alue /dded %a7 er G/G #643

)hare fro( P/5COPC)O

)hare fro( arnings of 5OCCs

)ains

)ains

5ain on Foreign 7change *FOB+

5ain on )ale of 8nest(ents

5ain on )ale of 8nest(ent /ssets

5ain on )ale of Proerty& Plant and >ui(ent

5ain on 8nitial ecognition of ,iological /ssets

5ain on )ale of ,iological /ssets

5ain on )ale of /gricultural Produce

5ain on )ale of 8ntangible /ssets

Other 5ains

Other Non$O%eratin* Income

)ale of /ssets

E"%enses

ersonnel !ervices

!alaries and +a*es

8nco(e %a7 Collections in CO ;O$) e G/G #922 andG/G #4

?alue /dded %a7 in lieu of Franchise %a7 e G/G #9"3 andG/G 40#

5ain fro( Changes in Fair ?alue .ess Cost to )ell of,iological /ssets Due to Physical Change

5ain fro( Changes in Fair ?alue .ess Cost to )ell of,iological /ssets Due to Price Change

)ale of 5arnishedConfiscated/bandoned)ei


57/68

Salaries and 8a%es " Re%ular

,asic )alary - Ciilian

,ase Pay - 'ilitarynifor(ed Personnel

)alaries and :ages - CasualContractual

#a&or and 8a%es

.abor and :ages

ther Co-*ensation

,ersonnel Econo-ic Relief Allo:ance (,ERA)

P/ - Ciilian

P/ - 'ilitarynifor(ed Personnel

eresentation /lloance */+

Trans*ortation Allo:ance (TA)

%ransortation /lloance

/%/ of )ectoral/lternate )ectoral eresentatie

Clothin%nifor- Allo:ance

Clothingnifor( /lloance - Ciilian

)hoes /lloance - Ciilian

Clothingnifor( /lloance - 'ilitarynifor(ed Personnel

Su&sistence Allo:ance

)ubsistence /lloance - 'ilitarynifor(ed Personnel

Clothingnifor( /lloance - 8nitial - 'ilitarynifor(edPersonnel

Clothingnifor( /lloance - )ecial - 'ilitarynifor(edPersonnel

Clothingnifor( /lloance - Cold :eather -'ilitarynifor(ed Personnel

Clothingnifor( /lloance - eenlist(ent -'ilitarynifor(ed Personnel

Clothingnifor( /lloance - :inter - 'ilitarynifor(edPersonnel

Clothingnifor( /lloance - Co(bat - 'ilitarynifor(edPersonnel

Clothingnifor( /lloance - 'aintenance Cold :eather -'ilitarynifor(ed Personnel

Clothingnifor( /lloance - elace(ent -'ilitarynifor(ed Personnel

)ubsistence /lloance - 'agna Carta ,enefits for )cienceand %echnology under G/G 439

)ubsistence /lloance - 'agna Carta ,enefits for Public=ealth :orers under G/G #30"

)ubsistence /lloance - 'agna Carta ,enefits for Public)ocial :orers under G/G 9432


58/68

#aundry Allo:ance

.aundry /lloance - Ciilian

.aundry /lloance - 'ilitarynifor(ed Personnel

3uarter Allo:ance

Auarters /lloance - Ciilian

Auarters /lloance - 'ilitarynifor(ed Personnel

,roductivity 'ncentive Allo:ance

Productiity 8ncentie /lloance - Ciilian

verseas Allo:ance

Oerseas /lloance - Ciilian

Oerseas /lloance - 'ilitarynifor(ed Personnel

ther onuses and Allo:ances

Per Die(s - Ciilian

/lloance of /torneys de Officio - Ciilian

)ecial =ardshi /lloance - Ciilian

Priate 'essenger Fee - Ciilian

8n>uest /lloance - Ciilian

)ecial Duty /lloance - Ciilian

)ecial Duty /lloance - 'ilitarynifor(ed Personnel

)ecial /lloance for Eudges and Eustices - Ciilian

)ecial /lloance for 'e(bers of Prosecution )erice

Collectie $egotiation /gree(ent 8ncentie - Ciilian

Productiity nhance 8ncentie - Ciilian

Perfor(ance ,ased ,onus - Ciilian

.aundry /lloance - 'agna Carta ,enefits for )cienceand %echnology under G/G 439

.aundry /lloance - 'agna Carta ,enefits for Public=ealth :orers under G/G #30"

.aundry /lloance - 'agna Carta ,enefits for Public)ocial :orers under G/G 9432

Auarters /lloance - 'agna Carta ,enefits for )cienceand %echnology under G/G 439

Auarters /lloance - 'agna Carta ,enefits for Public=ealth :orers under G/G #30"

Auarters /lloance - 'agna Carta ,enefits for Public)ocial :orers under G/G 9432

Productiity 8ncentie /lloance - 'ilitarynifor(edPersonnel

/lloance of P/O .ayers and (loyees /ssigned in$ight Courts - Ciilian

Productiity nhance 8ncentie - 'ilitarynifor(edPersonnel


59/68

Perfor(ance ,ased ,onus - 'ilitarynifor(ed Personnel

)ecial 5rou %er( 8nsurance - D,/-'P

)ea Duty Pay - D,/-'P

Co(bat 8nentie Pay - D,/-'P

eenlist(ent Pay - D,/-'P

Other )ubsistence /lloance - D,/-'P

%raining )ubsistence /lloance - D,/-'P

)ubsistence of Detainees - D,/-'P

=ardshi /lloance - D,/-'P

Co(bat Duty Pay - D,/-'P

8ncentie Pay - D,/-'P

nstructor>s Duty Pay # D.A#+P

eserists Pay - D,/-'P

'edal of ?alor /ard - D,/-'P

=ositali


60/68

verti-e and Ni%ht ,ay

Oerti(e Pay

$ight-shift Differential Pay

Cash 6ift

Cash 5ift - Ciilian

Cash 5ift - 'ilitarynifor(ed Personnel

5ear End onus

,onus - Ciilian

,onus - 'ilitarynifor(ed Personnel

,ersonnel enefits Contri&utions

.ife and etire(ent 8nsurance Pre(iu(s

,a%"''6 Contri&utions

Pag-8,85 - Ciilian

Pag-8,85 - 'ilitarynifor(ed Personnel

,hil"Health Contri&utions

Phil=ealth - Ciilian

Phil=ealth - 'ilitarynifor(ed Personnel

E-*loyees Co-*ensation 'nsurance ,re-iu-s

C8P - Ciilian

C8P - 'ilitarynifor(ed Personnel

Proident:elfare Fund Contributions

ther ,ersonnel enefits

ension 'ene,ts

Pension ,enefits - Ciilian

Pension ,enefits - 'ilitarynifor(ed Personnel

Pension ,enefits - ?eterans

#etirement )ratuity

etire(ent 5ratuity - Ciilian

etire(ent 5ratuity - 'ilitarynifor(ed Personnel

Terminal -eave 'ene,ts

%er(inal .eae ,enefits - Ciilian

%er(inal .eae ,enefits - 'ilitarynifor(ed Personnel

ther ,ersonnel enefits

.u(-su( for Creation of $e Positions - Ciilian

.u(-su( for eclassification of Positions

.u(-su( for >uialent ecord For(

.u(-su( for 'aster %eachers

.u(su( for Co(ensation /dust(ent

.u(su( for Filling of Positions

.u(-su( for $,C $oG 30

.u(-su( for Personnel )erices

.u(-su( for )te 8ncre(ents - .ength of )erice

.ongeity Pay - 'agna Carta ,enefits for Public )ocial:orers under G/G 9432

.u(-su( doe Creation of $e Positions -'ilitarynifor(ed Personnel


61/68

.u(-su( for )te 8ncre(ents - 'eritorious Perfor(ance

Other .u(-su(

Police ,enefits *$/PO.CO'+

Other Personnel ,enefitsG

aintenance and ther *eratin% E/*enses

Travellin% E/*enses

%raeling 7enses - .ocal

%raeling 7enses - Foreign

Trainin% and Scholarshi* E/*enses

%raining 7enses

)cholarshi 5rants7enses

Su**lies and aterial E/*enses

Office )ulies 7enses

/ccountable For(s 7enses

$on-/ccountable For(s 7enses

/ni(al;oological )ulies 7enses

Food )ulies 7enses:elfare 5oods 7enses

Drugs and 'edicines 7enses

'edical& Dental and .aboratory )ulies 7enses

Fuel& Oil and .ubricants 7enses

/gricultural and 'arine )ulies 7enses

Te/t&oo!s and 'nstructional aterials E/*enses

%e7tboos and 8nstructional 'aterials 7ensesG

Chal /lloance

'ilitary& Police and %raffic )ulies 7enses

Che(ical and Filtering )ulies 7enses

&t'er u""lies and aterials ="enses

tility E/*enses

:ater 7enses

lectricity 7enses

Co--unication E/*enses

Postage and Courier )erices

Tele*hone E/*enses

.andline

'obilenternet ubscri"tion ="enses

Cable& )atellite& %elegrah and adio 7enses

'e(bershi Dues and Contributions to Organi


62/68

AwardsRewards ="enses?

Rewards and ncentives

Pri@es

/dertising 7enses

Printin( and Publication ="enses

Rent#ease E/*enses

ents - ,uildings and )tructures

ents - .and

ents - 'otor ?ehicles

ents - >ui(ent

ents - .iing Auarters

Oerating .ease

Financial .ease

eresentation 7enses

%ransortation and Deliery 7enses

)ubscritions 7enses

)urey 7enses

esearch& 7loration and Deelo(ent 7enses

De(olition and elocation 7ensesDesilting and Dredging 7enses

6eneration+ Trans-ission and istri&ution E/*enses

5eneration& %rans(ission and Distribution 7enses

,rofessional Services

.egal )erices

/uditing )erices

Consultancy )erices

niron(ent)anitary )erices

6eneral Services

Eanitorial )erices

)ecurity )erices

Other Professional )erices

&t'er *eneral ervices

Re*airs and aintenance

Re"airs and aintenance nvest!ent Pro"erty

#e%airs and Maintenance0 -and Im%rovements

Auaculture tructures

Survey+ Research+ E/*loration and evelo*-entE/*enses

e-olition+ Relocation and esiltin%red%in%E/*enses


63/68

/irort )yste(s

Poer )uly )yste(s


,uildings

)chool ,uildings


'arets

)laughterhouses

=ostels and Dor(itories

Other )tructures

#e%airs and Maintenance $ -eased Assets

Re"airs and aintenance # &t'er %eased Assets

#e%airs and Maintenance $ Herita*e Assets

Re"airs and aintenance # &t'er 8erita(e Assets

Office >ui(ent

8C% >ui(ent

'achinery

#e%airs and Maintenance $ 'uildin*s andOther !tructures

Re"airs and aintenance # %eased Assets #.uildin(s and &t'er tructures

Re"airs and aintenance # %eased Assets #ac'inery and ui"!ent

Re"airs and aintenance # %eased Assets #:rans"ortation ui"!ent

Re"airs and aintenance # %eased Assets!"rove!ents

Re"airs and aintenance # %eased Assets!"rove!ents # %and

Re"airs and aintenance # %eased Assets!"rove!ents # .uildin(s

Re"airs and aintenance # &t'er %eased Assets!"rove!ents

Re"airs and aintenance # 8erita(e Assets #8istorical .uildin(s

Re"airs and aintenance # 8erita(e Assets # ;orsof Arts and Arc'eolo(ical "eci!ens

#e%airs and Maintenance $ &urniture and&i"tures

#e%airs and Maintenance $ Machinery andEqui%ment


64/68

/gricultural and Forestry >ui(ent

'arine and Fishery >ui(ent

/irort >ui(ent



Disaster esonse and escue >ui(ent

'edical >ui(ent

Printing >ui(ent


)orts >ui(ent


Other 'achinery and >ui(ent

'otor ?ehicles

%rains

/ircrafts and /ircrafts 5round >ui(ent

:atercrafts


oad $etors

Pars& Pla


65/68

)eer )yste(s


eforestation Proects


&inancial Assistance/!u(sidy

)ubsidy to $ational 5oern(ent /gencies

Financial /ssistance to $5/s

Financial /ssistance to .ocal 5oern(ent nits

Financial /ssistance to $5OsPOs

8nternal eenue /llot(ent

)ubsidies - Others

Donations

.itigation/c>uired /ssets 7enses

Confidential 7enses

8ntelligence 7enses

7traordinary and 'iscellaneous 7enses

Ta/es+ 'nsurance ,re-iu-s and ther $ees

%a7es& Duties and .icenses

Fidelity ,ond Pre(iu(s

8nsurance 7enses

Non"Cash E/*enses

e*reciation

Dereciation - 8nest(ent Proerty

De%reciation $ -and Im%rovements/irort )yste(s

Pars& Pla


66/68


)eaort )yste(s

e*reciation " uildin%s and ther Structures

,uildings

)chool ,uildings


'arets

)laughterhouses

=ostels and Dor(itories

Other )tructures


De%reciation $ -eased Assets Im%rovement

Dereciation - .eased /ssets 8(roe(ent - .and

Dereciation - .eased /ssets 8(roe(ent - ,uildings

Other .eased /ssets 8(roe(ents

De%reciation $ Herita*e Assets=istorical ,uildings

:ors of /rts and /rcheological )eci(ens

Other =eritage /ssets

Dereciation - Other .eased /ssets

Office >ui(ent

Dereciation - Furnitures and Fi7tures

8C% >ui(ent

/gricultural and Forestry >ui(ent

'arine and Fishery >ui(ent

Dereciation - ,oos

e*reciation " achinery and E.ui*-ent

'achinery

/>uaculture )tructures

eforestation Proects


Dereciation - Furniture& Fi7tures and ,oos

De%reciation $ -eased Assets

Dereciation - .eased /ssets - 'achinery and >ui(ent

Dereciation - .eased /ssets - %ransortation >ui(ent

/irort >ui(ent



Dereciation - .eased /ssets - ,uildings and Other)tructures


67/68

Disaster esonse and escue >ui(ent

'edical >ui(ent

Printing >ui(ent


)orts >ui(ent


Other 'achinery and >ui(ent

De%reciation $ Trans%ortation Equi%ment

'otor ?ehicles

%rains

/ircrafts and /ircrafts 5round >ui(ent

:atercrafts


Dereciation - Other Proerty& Plant and >ui(ent

:or;oo /ni(als

Other Proerty& Plant and >ui(ent

A-orti9ation

A-orti9ation " 'ntan%i&le Assets

PatentsCoyrights

Co(uter )oftare

Other 8ntangible /ssets

.oss of /ssets

.oss on 5uaranty

&t'er %osses

ther aintenance and *eratin% E/*enses

Other 'aintenance and Oerating 7enses

$inancial E/*enses

Financial 7enses

'anage(ent )uerision%rusteeshi Fees

8nterest 7enses

5uarantee Fees

,an Charges


68/68

o!!it!ent )ees

Other Financial Charges

irect Costs

Cost of 6oods anufactured

Direct .abor

'anufacturing OerheadCost of Sales

Cost of )ales

Im%airment -oss

8(air(ent .oss - Financial /ssets =eld to 'aturity

8(air(ent .oss - .oans and eeiables

8(air(ent .oss - .ease eceiables

8(air(ent .oss - 8nest(ents in 5OCCs

8(air(ent .oss - 8nest(ents in Eoint ?enture

8(air(ent .oss - Other eceiables

8(air(ent .oss - 8nentories

8(air(ent .oss - 8nest(ent Proerty

8(air(ent .oss - Proerty& Plant and >ui(ent

8(air(ent .oss - ,iological /ssets

8(air(ent .oss - 8ntangible /ssets

8(air(ent .oss - 8nest(ents in /ssociates

8(air(ent .oss - Other /ssets

-osses

.oss on Foreign 7change *FOB+

.oss on )ale of 8nest(ents

.oss on )ale of 8nest(ent Proerty

.oss on )ale of Proerty& Plant and >ui(ent

.oss on )ale of ,iological /ssets

.oss on )ale of /gricultural Produce

.oss on )ale of 8ntangible /ssets

.oss on )ale of /ssets

revised chart of accounts- 2014

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