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7/24/2019 Revised Chart of Accounts- 2014
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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)+
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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#
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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
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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
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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
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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
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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
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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
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" 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
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#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
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#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
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" 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
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" 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
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" 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
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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
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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
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" 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
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" 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
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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
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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
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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 $e ;ealand ,an
Cash in ,an - .ocal Currency & Current /ccount& ,ancode Oro
Cash in ,an - .ocal Currency & Current /ccount& ,ango,an
Cash in ,an - .ocal Currency & Current /ccount& ,ango,an Public Co(any .i(ited
Cash in ,an - .ocal Currency & Current /ccount& ,an ofChina
Cash in ,an - .ocal Currency & Current /ccount& ,an ofCo((erce
Cash in ,an - .ocal Currency & Current /ccount& ,an of
the Philiine 8slands *,P8+
Cash in ,an - .ocal Currency & Current /ccount& ,an of%oyo
Cash in ,an - .ocal Currency & Current /ccount& China,aning Cororation
Cash in ,an - .ocal Currency & Current /ccount& China%rust Co((ercial ,an
Cash in ,an - .ocal Currency & Current /ccount&Deutsche ,an /5
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Cash in an! " #ocal Currency+ Savin%s Account
Cash in ,an - .ocal Currency& )aings /ccount
Cash in ,an - .ocal Currency & Current /ccount&Deelo(ent ,an of the Philiines *D,P+
Cash in ,an - .ocal Currency & Current /ccount& ast-:est ,aning Cororation
Cash in ,an - .ocal Currency & Current /ccount&>uitable PC8 ,an
Cash in ,an - .ocal Currency & Current /ccount& First
Consolidated ,an *FC,+Cash in ,an - .ocal Currency & Current /ccount& Fui'i
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Cash in ,an - .ocal Currency& )aings /ccount& .,P
Cash in ,an - .ocal Currency& )aings /ccount& D,P
Cash in ,an - .ocal Currency& )aings /ccount& P?,
Cash in ,an - .ocal Currency& )aings /ccount& P$,
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,
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%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
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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
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/((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
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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
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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
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/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
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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
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/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 andescue >ui(ent
/ccu(ulated Dereciation - Disaster esonse and
escue >ui(ent
/ccu(ulated Dereciation - Disaster esonse andescue >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
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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
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/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
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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
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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
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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
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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
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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
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)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
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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
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.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
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)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
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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
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#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
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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
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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 $e Positions -'ilitarynifor(ed Personnel
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.u(-su( for )te 8ncre(ents - 'eritorious Perfor(ance
Other .u(-su(
Police ,enefits *$/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
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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
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/irort )yste(s
Poer )uly )yste(s
Co((unication $etors
,uildings
)chool ,uildings
=ositals and =ealth Centers
'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
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/gricultural and Forestry >ui(ent
'arine and Fishery >ui(ent
/irort >ui(ent
Co((unication >ui(ent
Construction and =eay >ui(ent
Disaster esonse and escue >ui(ent
'edical >ui(ent
Printing >ui(ent
'ilitary& Police and )ecurity >ui(ent
)orts >ui(ent
%echnical and )cientific >ui(ent
Other 'achinery and >ui(ent
'otor ?ehicles
%rains
/ircrafts and /ircrafts 5round >ui(ent
:atercrafts
Other %ransortation >ui(ent
oad $etors
Pars& Pla
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)eer )yste(s
Other 8nfrastructure /ssets
eforestation Proects
Other .and 8(roe(ents
&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
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Co((unication $etors
)eaort )yste(s
e*reciation " uildin%s and ther Structures
,uildings
)chool ,uildings
=ositals and =ealth Centers
'arets
)laughterhouses
=ostels and Dor(itories
Other )tructures
Other 8nfrastructure /ssets
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
Other .and 8(roe(ents
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
Co((unication >ui(ent
Construction and =eay >ui(ent
Dereciation - .eased /ssets - ,uildings and Other)tructures
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Disaster esonse and escue >ui(ent
'edical >ui(ent
Printing >ui(ent
'ilitary& Police and )ecurity >ui(ent
)orts >ui(ent
%echnical and )cientific >ui(ent
Other 'achinery and >ui(ent
De%reciation $ Trans%ortation Equi%ment
'otor ?ehicles
%rains
/ircrafts and /ircrafts 5round >ui(ent
:atercrafts
Other %ransortation >ui(ent
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
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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