UACS

B.
LIST OF THE REVISED CHART OF ACCOUNTS

For National Government Agencies
NEW ACCOUNT CODES
ACCOUNT TITLES AND CODES
Covering IPSAS
OLD ACCOUNT CODES

ASSETS
ASSETS
IPSAS 2,28,29 & 30
IPSAS 2,28,29 & 30
ASSETS
01
CASH AND CASH EQUIVALENTS
01
01
IPSAS 2,4,28,29 & 30
IPSAS 2, 28,29 & 30
IPSAS 28, 29 & 30
IPSAS 28, 29 & 30
IPSAS 28, 29 & 30
IPSAS 6 & 7
IPSAS 8
IPSAS 7
IPSAS 7
IPSAS 28, 29 & 30 1
01
01
ASSETS
CASH
Cash on Hand
010
Cash on Hand
101
102
Cash - Collecting Officer
1
1
01
01
01
02
020
Petty Cash
Cash in Bank - Local Currency
1
1
01
01
02
02
010
020
Cash in Bank - Local Currency, Bangko Sentral Ng Plipinas

Cash in Bank - Local Currency, Current Account
1
1
01
01
02
02
030
040
Cash in Bank - Local Currency, Savings Account

Cash in Bank - Local Currency, Time Deposits
01
03
Cash In Bank - Foreign Currency
1
1
01
01
03
03
010
020
Cash in Bank - Foreign Currency, Bangko Sentral Ng Pilipinas

Cash in Bank - Foreign Currency, Current Account
1
1
01
01
03
03
030
040
Cash in Bank - Foreign Currency, Savings Account

Cash in Bank - Foreign Currency, Time Deposits
1
1
1
01
01
01
04
04
04
Treasury/Agency Cash Accounts

010
Cash - Treasury/Agency Deposit, Regular
020
Cash - Treasury/Agency Deposit, Special Account
01
04
030
Cash - Treasury/Agency Deposit, Trust
01
04
040
Cash - Modified Disbursement System (MDS), Regular
1
1
01
01
04
04
050
060
Cash - Modified Disbursement System (MDS), Special Account

Cash - Modified Disbursement System (MDS), Trust
01
05
Cash Equivalents
01
05
010
02
INVESTMENTS
02
01
Financial Assets at Fair Value Through Surplus or Deficit
02
01
010
Financial Assets Held for Trading
02
01
020
Pinancial Assets Designated at Fair Value Through Surplus or Deficit
1
1
02
02
01
01
030
040
Derivative Financial Assets Held for Trading

Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit
1
1
1
02
02
02
02
02
02
Financial Assets - Held to Maturity

010
Investments in Treasury Bills - Local
011
Allowance for Impairment- Investments in Treasury Bills - Local
02
02
020
Investments in Treasury Bills - Foreign
02
02
021
Allowance for Impairment - Investments in Treasury Bills - Foreign
1
1
02
02
02
02
030
031
Investments in Treasury Bonds-Local

Allowance for Impairment - Investments in Treasury Bonds - Local
02
02
040
Investments in Treasury Bonds - Foreign
02
02
041
Allowance for Impairment - Investments in Treasury Bonds - Foreign
1
1
1
02
02
02
03
03
03
02
02
1
1
02
02
1
1
1
103
104
110
111
112
113
IPSAS 12

Cash - Disbursing Officer
Petty Cash
Cash in Bank - Local Currency
Cash - Bankgo Sentral ng Pilipinas
Cash in BanK - Local Currency, Savings Account
114
115
116
117
Cash - Bankgo Sentral ng Pilipinas

Cash in Bank - Foreign Currency, Time Deposits
Cash in National Treasury
108
Cash - National Treasury, Modified Disbursements System (MDS)
Treasury Bills
INVESTMENTS
191

Investments in Treasury Bills
* No Allowance for Impairment
Financial Assets - Others

010
Investments in Stocks
020
Investments in Bonds
192
193

03
990
197
Other Investments and Marketable Securities
04
Investments In GOCCs
04
04
010
011
02
05
Investments in Joint Venture
02
02
05
05
010
011
1
1
02
02
06
06
Investments In Associates
010
Investments in Associates
02
06
011
1
1
02
02
07
07
Sinking Fund
010
Sinking Fund
03
RECEIVABLES
1
1
03
03
01
01
Loans and Receivable Accounts

010
Accounts Receivable
1
1
03
03
01
01
011
020
Allowance for Impairment - Accounts Receivable

Notes Receivable
03
01
021
Allowance for Impairment- Notes Receivable
03
01
030
Loans Receivable - Government-Owned and/of Controlled Corporations
124
Loans Receivable - Government-Owned and/of Controlled Corporations
1
1
03
03
01
01
031
040
Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations

Loans Receivable - Local Government Units
125

03
01
041
Allowance for Impairment - Loans Receivable - Local Government/ Units
1
1
03
03
01
01
050
051
Interests Receivable
Allowance for Impairment - Interests Receivable
1
1
03
03
01
01
060
990
Dividends Receivable
Loans Receivable - Others
03
01
991
Allowance for Impairment - Loans Receivable - Others
Other Investments
Allowance for Impairment - Investments in GOCCs
Investments In Joint Venture

Allowance for Impairment -lnvestments in Joint Venture
Allowance for Impairment - Investments in Associates

198
Sinking Fund
Sinking Fund
RECEIVABLES
Receivable Accounts
121
301
122
03
1
1
03
03
02
02
010
011
Operating Lease Receivable

Allowance for Impairment - Operating Lease Receivable
1
1
03
03
02
02
020
021
Finance Lease Receivable

Allowance for Impairment - Finance Lease Receivable
03
03
Inter-Agency Receivables
03
03
010
Due from National Government Agencies
1
1
03
03
03
03
020
030
Due from Government-Owned and/or Controlled Corporations

Due from Local Government Unils
1
1
03
03
03
4
040
Due from Joint Venture
Intra-Agency Receivables
1
1
03
03
04
04
010
020
Due from Central Office

Due from Bureaus
1
1
03
03
04
04
030
040
Due from Regional Offices

Due from Operating Units
1
1
03
03
05
05
Other Receivables
010
Receivables - Disallowances/Charges
1
1
03
03
05
05
020
030
Due from Officers and Employees

Due from Non-Government Organizations/People's Organizations
03
05
990
Other Receivables
03
05
991
Allowance for Impairment - Other Receivables
04
INVENTORIES
04
01
Inventory Held far Sale
04
01
010
Accounts Receivable
Allowance for Doubtful Accounts
Notes Receivable

129
126

127
128
130
IPSAS 1
Cash in Vault
Lease Receivable
131
136
137
138
Real Property Tax Receivable

Special Education Tax Receivable
Currency Swap Receivable
Lease Receivable
Due from National Treasury
Due from Government-Owned and/or Controlled Corporations
141
Due from Central Office
142
Due from Regional Offices/Staff Bureaus
143
144
Due from Operating Units
146
123
Due from Other Funds

Other Receivables
139

149
Other Receivables
INVENTORIES
154
Merchandise Inventory
01 Supplies and Materials
02 drugs and Medicines

03 Agricultural Produce
04 Ammunitions
05 Property and Equipment
99 Others
IPSAS 12
1
1
04
04
02
02
Inventory Held for Distribution

010
Food Supplies for Distribution
1
1
04
04
02
02
020
030
Welfare Goods for Distribution

Drugs and Medicines for Distrlbution
04
02
040
Medical, Dental and laboratory Supplies fer Distribution
1
1
04
04
02
02
050
060
Agricultural and Marine Supplies for Distribution

Agricultural Produce for Distribution
1
1
04
04
02
02
070
080
Textbooks and Instructional Materials for Distribution

Construction Materials For Distribution
Page 1 of 17
B. LIST OF THE REVISED CHART OF ACCOUNTS

NEW ACCOUNT CODES
Covering IPSAS
IPSAS 12
IPSAS 16
IPSAS 17 & 21
IPSAS 17 & 21
iPSAS 17 & 21
OLD ACCOUNT CODES

04
02
090
Property and Equpment for Distribution
1
1
04
04
02
03
990
Other Supplies and Materials for Distribution
Inventory Held for Manufacturing
04
03
010
Raw Materials Inventory
1
1
04
04
03
03
020
030
Work in-Process Inventory

Finished Goods Inventory
1
1
04
04
04
04
Inventory Held for Consumption

010
Office Supplies Inventory
1
1
04
04
04
04
020
030
Accountable Forms, Plates and Stickers Inventory

Non-Accountable Forms Inventory
1
1
04
04
04
04
040
050
Animal/Zoological Supplies Inventory

Food Supplies Inventory
04
04
060
Drugs and Medicines Inventory
1
1
04
04
04
04
070
080
Medical, Dental and Laboratory Supplies Inventory

Fuel, Oil and Lubricants Inventory
1
1
04
04
04
04
090
100
Agricultural and Marine Supplies lnventory

Textbooks and lnstructional Materials Inventory
163
Agricultural and Marine Supplies lnventory

1
1
04
04
04
04
110
120
Military, Police and Traffic Supplies Inventory

Chemical and Filtering Supplies Inventory
164
1
1
04
04
04
04
130
990
Construction Materials Inventory

Other Supplies and Materials Inventory
168

Other Supplies Inventory
05
INVESTMENT PROPERTY
05
01
Land and Buildings
1
1
05
05
01
01
010
011
Investment, Property, Land

Accumulated Impairment Losses - lnvestment Property, Land
1
1
05
05
01
01
020
021
Investment Property, Buildings

Accumulated Depreciation - Investment Property, Buildings
05
01
022
Accumulated Impairment Losses - Investment Property, Buildings
06
PROPERTY, PLANT AND INVENTORY
1
1
06
06
01
01
Land
010
1
1
06
06
02
02
Land Improvements
010
Land Improvements, Aquaculture Structures
1
1
06
06
02
02
011
012
Accumulated Depreciation - Land Improvements, Aquaculture Structures

Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
302
Accumulated Depreciation - Land Improvements

* No Accumulated Impairment Losses
06
02
020
Land Improvements, Reforestation Projects
261
Reforestation - Upland
06
02
021
Accumulated Impairment Losses - Land Improvements, Reforestation Projects
1
1
06
06
02
02
990
991
Other Land Improvements

Accumulated Depreciation - Other Land Improvements
06
02
992
Accumulated Impairment Losses- Other Land Improvements
1
1
06
06
03
03
Infrastructure Assets
010
Road Networks
1
1
06
06
03
03
011
012
Accumulated Depreciation - Road Networks

Accumulated Impairment Losses - Road Networks
06
03
020
Flood Control Systems
06
03
021
Accumulated Deprecialion - Flood Control Systems
1
1
06
06
03
03
022
030
Accumulated Impairment Losses - Flood Control Systems

Sewer Systems
06
03
031
Accumulated Depreciation - Sewer Systems
1
1
06
06
03
03
032
040
Accumulated Impairment Losses - Sewer Systems

Water Supply Systems
1
1
06
06
03
03
041
042
Accumulated Depreciation - Water Supply Systems

Accumulated Impairment Losses: Water Supply Systems
06
03
050
Power Supply Systems
205
Electrification, Power and Energy Structures
1
1
06
06
03
03
051
052
Accumulated Depreciation - Power Supply Systems

Accumulated Impairment Losses - Power Supply Systems
305
Accumulated Depreciation - Electrification, Power and Energy Structures

06
03
050
Communication Networks
06
03
061
Accumulated Depreciation - Communication Networks
1
1
06
06
03
03
062
070
Accumulated Impairment Losses - Communication Networks

Seaport Systems
253
Ports, Lighthouses and Harbors
1
1
05
06
03
03
071
072
Accumulated Depreciation - Seaport Systems

Accumulated Impairment Losses - Seaport Systems
06
03
080
Airport Systems
1
1
06
06
03
03
081
082
Accumulated Deprecietion - Airport Syslems

Accumulated Impeirment Losses - Airport Systems
Materials
151
152
06
06
03
03
090
091
Parks, Plazas and Monuments

Accumulated Depreciation - Parks, Plazas and Monuments
1
1
06
06
03
03
092
990
Accumulated Impairment Losses - Parks, Plazas and Monuments

Other infrastructure Assets
06
03
991
Accumulated Depreciation- Other Infrastructure Assets
06
03
992
Accumulated Impairment Losses - Other Infrastructure Assets
Workin-Process Inventory
155
Supplies
156
Accountable Forms Inventory
157

158
159
160
161
162
165
IPSAS 17 & 21
06
04
Buildings and Other Structures
1
1
06
06
04
04
010
O 11
Buildings
Accumulated Depreciation - Buildings
1
1
06
06
04
04
012
020
Accumulated Impairment Losses - Buildings

School Buildings
1
1
06
06
04
04
021
022
Accumulated Depreciation - School Buildings

Accumulated Impairment Losses - School Buildings
06
04
030
Hospitals and Health Centers
1
1
06
06
04
04
031
032
Accumulated Depreciation - Hospitals and Health Centers

Accumulated Impairment Losses - Hospitals and Health centers
1
1
06
06
04
04
040
041
Markets
Accumulated Depreciation - Markets
1
1
06
06
04
04
042
050
Accumulated Impairment Losses - Markets

Slaughterhouses
1
1
06
06
04
04
051
052
Accumulated Depreciation - Slaughterhouses

Accumulated Impairment Losses- Slaughterhouses
06
04
060
Hostels and Dormitories
1
1
06
06
04
04
061
062
Accumulated Depreciation - Hostels and Dormitories

Accumulated Impairment Losses - Hostels and Dormitories
1
1
06
06
04
04
990
991
Other Structures
Accumulated Depreciation - Other Structures
1
1
06
06
04
05
992
Accumulated Impairment Losses - Other Structures
Machinery and Equipment
1
1
06
06
05
05
010
011
Machinery
Accumulated Depreciation - Machinery
06
05
012
Accumulated Impairment Losses - Machinery
1
1
06
06
05
05
020
021
Office Equipment
Accumulated Depreciation - Office Equipment
1
1
06
06
05
05
022
030
Accumulaled Impairment Losses - Office Equipment

Information and Communication Technology Equipment
1
1
1
06
06
06
05
05
05
031
032
040
Accumulated Depreciation - Information and Communication Technology Equipment

Accumulated Impairment Losses - Information and Communication Technology Equipment
Agricultural and Forestry Equipment
06
05
041
Accumulated Depreciation - Agricultural and Forestry Equipment
06
05
042
Accumulated Impairment Losses - Agricultural and Forestry Equipment
1
1
06
06
0'5
05
050
051
Marine and Fishery Equipment

Accumulated Depreciation - Marine and Fishery Equipment
1
1
06
06
05
05
052
060
Accumulated Impairment losses - Marine and Fishery Equipment

Airport Equipment
1
1
1
06
06
06
05
05
05
051
062
070
Accumulated Depreciation - Airport Equipment

Accumulated Impairment Losses - Airport Equipment
Communication Equipment
06
05
071
Accumulated Depreciation Communication Equipment
06
05
072
Accumulated Impairment Losses - Communication Equipment
1
1
06
06
05
05
060
081
Construction and Heavy Equipment

Accumulated Depreciation- Construction and Heavy Equipment
06
05
082
Accumulated Impairment/ Losses - Construction and Heavy Equipment

Gasoline, Oil and Lubricants Inventory
Land and Buildings

201
Land and Land Improvements

Land
202
Land Improvements
Land Improvements
251
Roads, Highways and Bridges
*No Accumulated Depreciation
256
Flood Controls
255

Irrigation, Canals and Laterals
254

Artesian Wells, Reservoirs, Pumping Stations and Conduits

203
303
Runways/ Taxiways
204
Railways
304
Accumulated Depreciation - Runways/ Taxiways
252

260
Accumulated Depreciation - Runways/ Taxiways


Other Public Infrastructure
257
262
1
INVESTMENT PROPERTY
Land
1
1
153

Waterways, Aqueducts, Seawalls, River Walls and Others
Reforestation - Marshland/Swampland
211
311
212
312
Office Buildings
Accumulated Depreciation - Office Buildings
School Buildings
213
313
214
Markets and Slaughterhouses

Accumulated Depreciation - Markets and Slaughterhouses
314

215
315
Other Structures
226
326
Machineries
Accumulated Depreciation - Machineries
221
321
Office Equipment
227
327
Agricultural, Fishery and Forestry Equipment

Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment
228
Airport Equipment
328

229
329

230
330

Page 2 of 17

NEW ACCOUNT CODES
Covering IPSAS
OLD ACCOUNT CODES

231
331
232
332
06
05
090
Firefighting Equipment and Accessories

Accumulated Depreciation - Firefighting Equipment and Accessories
Hospital Equipment
Accumulated Depreciation - Hospital Equipment
Disaster Response and Rescue Equipment

01 Firefighting Equipment and Accessories
02 Flood Rescue Equipment
03 Earthquake Rescue Equipment
04 Volcanic Eruption Rescue Equipment
05 Landslide Rescue Equipment
IPSAS 17 & 21
IPSAS 17 & 21
IPSAS 13
IPSAS 13
IPSAS 13 & t7
1
1
06
06
05
05
091
092
Accumulated Depreciation - Disaster Response and Rescue Equipment

Accumulated Impairment Losses - Disaster Response and Rescue Equipmet
06
05
100
Military, Police and Security Equipment
234
1
1
06
06
05
05
101
02
Accumulated Depreciation - Military, Police and Security Equipment

Accumulated Impairment Losses - Military, Police and Security Equipment
334

1
1
06
06
05
05
110
111
Medical Equipment
Accumulated Depreciation - Medical Equipment
233
Medical, Dental and Laboratory Equipment

Accumulated Depreciation - Medical, Dental and Laboratory Equipment
1
1
06
06
05
05
112
120
Accumulated Impairment Losses - Medical Equipment

Printing Equipment
1
1
06
06
05
05
121
122
Accumulated Depreciation - Printing Equipment

Accumulated Impairment Losses - Printing Equipment
06
05
130
Sports Equipment
1
1
06
06
05
05
131
132
Accumulated Depreciation - Sports Equipment

Accumulated Impairment losses - Sports Equipment
1
1
06
06
05
05
140
141
Technical and Scientific Equipment

Accumulated Depreciation - Technical and Scientific Equipment
1
1
06
06
05
05
142
990
Accumulated Impairment Losses - Technical and Scientific Equipment

Other Machinery and Equipment
1
1
06
06
05
05
991
992
Accumulated Depreciation - Other Machinery and Equipment

Accumulated Impairment Losses - Other Machinery and Equipment
06
06
Transportation Equipment
1
1
06
06
06
06
010
011
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
1
1
06
06
06
06
020
021
Trains
Accumulated Depreciation - Trains
342
Trains
1
1
06
06
06
06
022
030
Accumulated Impairment Losses - Trains

Aircrafts and Aircrafts Ground Equipment
243

Aircrafts and Aircrafts Ground Equipment
06
06
031
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
343
06
06
032
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment
1
1
06
06
06
06
040
041
Watercrafts
Accumulated Depreciation - Watercrafts
06
06
042
Accumulated Impairment Losses - Watercrafts
1
1
06
06
06
06
990
991
Other Transportation Equipment

Accumulated Depreciation - Other Transportation Equipment
1
1
06
06
06
07
992
Accumulaled Impairment Losses - Other Transportation Equipment
Furniture, Fixtures and Books
06
07
010
Furniture and Fixtures
222
06
07
011
Accumulated Depreciation - Furniture and Fixtures
322
06
07
012
Accumulated Impairment Losses - Furniture and Fixtures

223

IT Equipment and Software
323
Accumulated Depreciation - IT Equipment
224
324
Library Books
06
07
020
Books
1
1
06
06
07
07
021
022
Accumulated Depreciation - Books

Accumulated Impairment Losses - Books
06
08
Leased Assets
1
1
06
06
08
08
010
020
Leased Assets, Land

Leased Assets, Buildings and Other Structures
06
08
021
Accumulated Depreciation - Leased Assets, Buildings and Other Structure
06
08
022
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
1
1
06
06
08
08
030
031
Leased Assets, Machinery and Equipment

Accumulated Depreciation - Leased Assets, Machinery and Equipment
1
1
06
06
08
08
032
040
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment

Leased Assets, Transportation Equipment
06
08
041
Accumulated Depreciation - Leased Assets, Transportation Equipment
1
1
06
06
08
08
042
990
Accumulated Impairment Losses - Leased Assets, Transportation Equipments

Other Leased Assets
06
08
991
Accumulated Depreciation - Other Leased Assets
06
08
992
Accumulated Impairment Losses - Other Leased Assets
1
1
06
06
09
09
Leased Assets lmprovements

010
Leased Assets Improvements, Land
1
1
06
06
09
09
011
012
Accumulated Depreciation - Leased Assets Improvements, Land

Accumulated Impairment Losses - Leased Assets Improvements, Land
06
09
020
Leased Assets Improvements, Buildings
1
1
06
06
09
09
021
022
Accumulated Depreciation - Leased Assets Improvements, Buildings

Accumulated Impairment Losses - Leased Assets Improvements, Buildings
06
09
990
06
09
991
1
1
06
06
09
10
992
Accumulated Impairment Losses - Other Leased Assets Improvements
Construction In Progress
1
1
06
06
10
10
010
020
333
235
335
Sports Equipment
236

336
240
340
341
242
Motor Vehicles
Watercrafts
248
348

Accumulated Depreciation - Library Books

Leased Assets
218
318
Leasehold Improvements
Leasehold Improvements, Land
Accumulated Depreciation - Leasehold Improvements, Land
219
319
Leasehold Improvements, Buildings
Other Leased Assets Improvements
220
Other Leasehold Improvements
Accumulaled Depreciation - Other Leased Assets Improvements
320
Accumulated Depreciation - Leasehold Improvements
Accumulated Depreciation - Leasehold Improvements, Buildings


Construction in Progress - Land Improvements

Construction in Progress - Infrastructure Assets
266
267
268
Construction in Progress - Roads, Highways and Bridges
269
270
Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits
274
275
IPSAS 27
Accumulated Depreciation - Other Machineries and Equipment


244
344
273
IPSAS 17

Other Machineries and Equipment
241
271
272
IPSAS 17

Construction in Progress - Parks, Plazas, and Monuments

Construction in Progress - Ports, Lighthouses and Harbors
Construction in Progress - Irrigation, Canals and Laterals
Construction in Progress - Flood Controls
Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others
Construction in Progress - Other Public Infrastructures
Construction in Progress - Reforestation - Upland
Construction in Progress - Reforestation - Marshland/ Swampland
1
1
06
06
10
10
030
040
Construction in Progress - Buildings and Other Structures

Construction in Progress - Leased Assets
06
10
050
Construction in Progress - Leased Assets Improvements
1
1
06
06
11
11
Heritage Assets
010
Historical Buildings
1
1
06
06
11
11
011
012
Accumulated Depreciation - Historical Buildings

Accumulated Impairment Losses- Historical Buildings
1
1
06
06
11
11
020
021
Works of Arts and Archeological Specimens

Accumulated Depreciation - Works at Arts and Archeological Specimens
1
1
06
06
11
11
022
990
Accumulated Impairment Losses - Warns of Arts and Archeological Specimens

Other Heritage Assets
06
11
991
Accumulated Depreciation- Other Heritage Assets
1
1
06
06
11
99
992
Accumulated Impairment Losses - Other Heritage Assets
Other Property, Plant and Equipment
1
1
06
06
99
99
010
011
Work/Zoo Animals
Accumulated Depreciation- Work/Zoo Animals
1
1
1
06
06
06
99
99
99
012
990
991
Accumulated Impairment Losses - Work/Zoo Animals

Accumulated Depreciation - Other Property, Plant and Equipment
06
99
992
Accumulated Impairment Losses - Other Property, Plant and Equipment
07
BIOLOGICAL ASSETS
1
1
07
07
01
01
Bearer Biological Assets

010
Breeding Stocks
07
01
011
Accumulated Impairment Losses - Breeding Stocks
1
1
07
07
01
01
020
021
Livestock
Accumulated Impairment Losses - Livestock
169
Livestock Inventory
1
1
07
07
01
01
030
031
Trees, Plants and Crops

Accumulated Impairment Losses - Trees, Plants and Crops
170
Crops and Fruits Inventory

1
1
07
01
01
01
040
041
Aquaculture
Accumulated Impairment Losses - Aquaculture
1
1
07
07
01
01
990
991
Other Bearer Biological Assets

Accumulated Impairment Losses - Other Bearer Biological Asseis
176
Other Agricultural, Fishery and Forestry Products Inventory

Heritage Assets
283
Arts, Archeological Specimen and Other Exhibits
Other Assets
281
Work/ Other Animals
250
350

282
Agricultural, Fishery and Forestry Products

Breeding Stocks
Page 3 of 17

NEW ACCOUNT CODES
Covering IPSAS
IPSAS 31
OLD ACCOUNT CODES

07
02
Consumable Biological Assets
1
1
07
07
02.
02
010
011
Livestock Held for Consumption/Sale/Distribution

Accumulated Impairment Losses - Livestock Held for Consumption/ Sale/ Distribution
07
02
020
Trees, Plants and Crops Held for Cansumption/Sale/Distribution
1
1
07
07
02
02
021
030
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/ Sale/ Distribution
Agricultural Produce Held for Consumption/Sale/Distribution
1
1
07
07
02
02
031
040
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/ Sale/ Distribution
Aquaculture
1
1
07
07
02
02
041
990

Other Consumable Biological Assets
07
02
991
Accumulated Impairment Losses - Other Consumable Biological Assets
08
INTANGIBLE ASSETS
1
1
08
08
01
01
Intangible Assets
010
Patents/Copyrights
1
1
08
08
01
01
OH
020
Accumulated Amortization - Patents/Copyrights

Computer Software
1
1
08
08
01
01
021
990
Accumulated Amortization - Computer Software

Other Intangible Assets
08
01
991
Accumulated Amortization- Other Intangible Assets
99
OTHER ASSETS
1
1
99
99
01
01
Advances
010
Advances for Operating Expenses
1
1
99
99
01
01
020
030
1
1
99
99
01
02
040
Advances to Officers and Employees
Prepayments
148

Prepayments
1
1
99
99
02
02
010
020
Advances to Contractors
Prepaid Rent
181
Prepaid Rent
99
02
030
Prepaid Registration
1
1
99
99
02
02
040
050
Prepaid Interest
Prepaid Insurance
99
02
990
Other Prepayments
182
Other Prepaid Expenses

Deferred Charges
1
1
99
99
03
03
Deposits
010
Deposit on Letters of Credit
180
Deposits
99
03
020
Guaranty Deposits
186
Guaranty Deposits
99
03
990
Other Deposits
189
Other Current Assets
Intangible Assets
Advances
Advances for Payroll

Advances to Special Disbursing Officer
177
179
178
185
99
99
Other Assets
99
99
010
Acquired Assets
1
1
99
99
99
99
011
020
Accumulated Impairment Losses - Acquired Assets

Foreclosed Property/Assets
1
1
99
99
99
99
021
030
Accumulated Impairment Losses - Foreclosed Property/Assets

Forfeited Property/Assets
99
99
031
Accumulated Impairment Losses - Forfeited Properly/Assets
1
1
99
99
99
99
040
041
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
99
99
050
Abandoned Property/Assets
99
99
051
Accumulated Impairment Losses - Abandoned Property/Assets
99
99
990
Other Assets
99
99
991
Accumulated Impairment Losses - Other Assets
Prepaid Interest
Prepaid Insurance
Other Assets
166
Confiscated/ Abandoned/ Siezed Goods Inventory

284
290
Items in Transit
Other Assets
167

Spareparts Inventory
LIABILITIES
IPSAS 2B, 29 & 30
IPSAS 23
LIABILITIES
01
FINANCIAL LIABILITIES
LIABILITIES
2
2
01
01
01
01
Payables
010
Accounts Payable
401
Accounts Payable
01
01
020
Due to Officers and Employees
403
2
2
01
01
01
01
030
040
Internal Revenue Allotment Payable

Notes Payable
Notes Payable
2
2
01
01
01
01
050
060
Interest Payable
Operating Lease Payable
402
409
01
01
070
Finance Lease Payable
2
2
01
01
01
02
080
Awards and Rewards Payable
BilIs/Bonds/Loans Payable
01
02
010
Treasury Bills Payable
2
2
01
01
02
02
020
021
Bonds Payable - Domestic

Discount on Bonds Payable - Domestic
2
2
01
01
02
02
022
030
Premium on Bonds Payable - Domestic

Bonds Payable- Foreign
01
02
031
Discount on Bonds Payable - Foreign
2
2
01
01
02
02
032
040
Premium on Bonds Payable- Foreign

Loans Payable - Domestic
01
02
050
Loans Payable - Foreign
CURRENT LIABILITIES
Payable Accounts
441
Mortgage Payable
442
443
444
445
450
02
INTER-AGENCY PAYABLES
02
01
Inter-Agency Payables
2
2
02
02
01
01
010
020
Interest Payable
Loans Payable - Foreign

Other Long - Term Liabilities
Due to BIR
Due to GSIS
411
412
413
Due to National Treasury
414
Due to Pag-IBIG
415
Due to PhllHealth
416
417
Dueto Other NGAs
Due to BIR
Due to GSIS
01 Life and Retirement Premium

02 ECC
03 Salary Loan
2
02
01
030
04 Policy Loan
Due to Pag-IBIG
01 Pag-IBIG Premium
02 Pag-IBIG Multi-Purpose Loan
IPSAS 23
IPSAS 23
02
01
040
03 Pag-IBIG Housing Loan

Due to PhllHealth
02
01
050
Dueto NGAs
2
2
02
02
01
01
060
070
Due lo GOCCs
Dueto LGUs
02
01
080
Due to Joint Venture
03
INTRA-AGENCY PAYABLES
03
01
Intra-Agency Payables
03
01
010
Due to Central Office
03
01
020
Due to Bureaus
03
01
030
03
01
040
418
421
Due to Regional Offices
422
Due to Regional Offices/ Staff Bureaus
Due to Operating Units
423
Due to Operating Units

Due to Other Funds
424
IPSAS 19
Due lo Other GOCCs

Dueto LGUs
04
TRUST LIABILITIES
2
2
04
04
01
01
Trust Liabilitles
010
Trust Liabilities
2
2
04
04
01
01
020
030
Trust Liabilities - Disaster Risk Reduction and Management Fund

Bail Bonds Payable
2
2
04
04
01
01
040
050
Guaranty/Security Deposits Payable

Customers' Deposits Payable
05
DEFERRED CREDITS/ UNEARNED INCOME
05
01
Other Liability Accounts
427
Performance/Bidders/Bail Bonds Payable
426
428
429
Currency Swap payable

Tax Refunds Payable
DEFERRED CREDITS
Deferred Credits
451
Page 4 of 17
Deferred Credits
Deferred Real Property Tax Income

NEW ACCOUNT CODES
Covering IPSAS
2
2
05
05
01
01
010
990
05
02
Unearned Reyenue
2
2
05
05
02
02
010
990
06
PROVISIONS
2
2
06
06
01
01
Provisions
010
Pension Benefits Payable
2
2
06
06
01
01
020
030
Leave Benefits Payable

Retirement Gratuity Payable
06
01
990
Other Provisions
99
OTHER PAYABLES
2
2
99
99
99
99
EQUITY
01
GOVERNMENT EQUITY
3
3
01
01
01
01
02
REVALUATION SURPLUS
3
3
02
02
01
01
3
3
03
03
INTERMEDIATE ACCOUNTS
01
Intermediate Accounts
03
01
OLD ACCOUNT CODES

Deferred Finance Lease Revenue

Other Deferred Credits
452
Deferred Special Education Tax income
455

Unearned Reyenue
Unearned Revenue - Investment Property

Other Unearned Revenue
IPSAS 19
Provisions
IPSAS 28, 29 & 30

Other Payables
990
Other Payables
439
Other Payables
Other Payables
EQUITY
EQUITY
GOVERNMENT EQUITY
Government Equity
Government Equity
010
Government Equity
501
Revaluation Surplus
010
Revaluation Surplus
010
Revaluation Surplus
512
Income and Expense Summary
513
514
515
3
3
04
04
EQUITY IN JOINT VENTURE

01
Equity In Joint Venture
04
01
INCOME
01
TAX REVENUE
4
4
01
01
01
01
010
Government Equity
REVALUATION SURPLUS

Retained Opearting Surplus (Year 1)
INCOME AND EXPENSES

IPSAS 23
INCOME
TAX REVENUE
Tax Revenue - Individual and Corporation

010
Income Tax
Tax Revenue - Individual and Corporation

561
01 Income Tax - Individual

01 Income Tax - Partnership and Corporations
IPSAS 23
IPSAS 23
IPSAS 23
562
Income Tax - Individuals

Income Tax - Partnerships
563
Income Tax - Corporations
564
565
566
Professional Tax
01
01
020
Professional Tax
01
01
030
Travel Tax
4
4
01
01
01
02
040
Immigration Tax
Tax Revenue - Property
559
Immigration Tax
Tax Revenue - Property
4
4
01
01
02
02
010
020
Estate Tax
Donors Tax
555
554
Estate Tax
Donors Tax
01
02
030
Capital Gains Tax
552
Capital Gains Tax
01
03
Tax Revenue - Goods and Services
01
03
010
4
4
01
01
03
03
020
030
Stock Transfer tax

Tax on Forest Products
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
560
557
Import Duties
Final Tax
558
Franchise Tax
556
Excise Tax on Articles

Business Tax
551
567
01 Value Added Tax

02 Expanded Value Added Tax
568
Value Added Tax

Value Added Tax - Expanded
593
592
Tax on Sand, Gravel and Other Quarry Products

Tax on Delivery Vans and Trucks
03 Percentage Tax
IPSAS 23
4
4
01
01
03
03
040
050
01
04
Tax Revenue - Others

01
04
010
Documentary Stamp Tax
553
01
04
020
Motor Vehicles Users' Charge

01 MVUC Proper
604
Motor Vehicle Users Charge
578
Other National Taxes
Tax Revenue - Others
02 MVUC fines and Penalties

03 Axle Overloading
IPSAS 9
01
04
990
4
4
01
01
05
05
Tax Revenue - Fines and Penalties

010
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation
Other Taxes
01
05
020
4
4
01
01
05
05
030
Tax Revenue - Fines and Penalties - Taxes on Goods and Services
040
Tax Revenue - Fines and Penalties - Other Taxes
Local Taxes
Tax Revenue - Fines and Penalties

579
Fines and Penalties - National Taxes
Tax Revenue - Fines and Penalties - Property Taxes
Local Taxes
581
582
583
584
585
586
587
588
589
590
591
598
599
02
SERVICE AND BUSINESS INCOME
Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Tax
Printing and Publication Tax
Property Transfer Tax
Real Property Tax
Real Property Tax on Idle lands
Special Assessment Tax
Special Education Tax
Other Local Taxes
Fines and Penalties - Local Taxes

Permits and Licenses
02
01
Service Income
4
4
02
02
01
Di
010
020
Permit Fees
Registration Fees
02
01
030
Registration Plates, Tags and Stickers Fees

01 Regular Plates
601
Fees on Weights and Measures
602
Fishery Rental Fees
608
Other Permits and Licenses
609
Fines and Penalties - Permits and Licenses

Service Income
605
606
Permit Fees
Registration Fees
612
Athletic and Cultural Fees
613
603
Clearance and Certification Fees
615
616
617
Diploma and Graduation Fees

Garbage Fees
02 Optional Motor Vehicle Special Plate

03 Vanity Licensed Plates
04 Validating Tags/Stickers
4
02
01
040
4
4
02
02
01
01
050
060
Franchising Fees
Licensing Fees
4
4
02
02
01
01
070
080
Supervision and Regulation Enforcement Fees

Spectrum Usage Fees
02
01
090
Legal Fees
02
01
100
Inspection Fees
Page 5 of 17
Franchising and Licensing Fees
Inspection Fees

NEW ACCOUNT CODES
Covering IPSAS
OLD ACCOUNT CODES

618
619
620
IPSAS 9
02
01
110
Verification and Authentication Fees
4
4
02
02
01
01
120
130
Passport and Visa Fees

Processing Fees
621
623
624
4
4
02
02
01
01
140
990
4
4
02
02
02
02
Business Income
010
School Fees
02
02
020
Affiliation Fees
4
4
02
02
02
02
030
040
Examination Fees
Seminar/ Training Fees
02
02
050
Rent/Lease Income
629
Fines and Penalties - Service Income

Other Service Income
628
644
611
614
622
642
632
633
IPSAS 23
IPSAS 9
Processing Fees
Toll and Terminal Fees
Transcript of Records Fees
Business Income
Tuition Fees
Affiliation Fees
Comprehensive Examination Fees
Seminar Fees
Rent Income
Income from Canteen Operations
Income from Cemetery Operations
Income from Communication Facilities
02
02
060
Communication Network Fees
634
636
02
02
070
Transportation System Fees
638
Income from Markets

Income from Transportation System
02
02
080
Road Network Fees
4
4
02
02
02
02
090
100
Waterworks System Fees

Power Supply System Fees
639
Income from Waterworks System
4
4
02
02
02
02
110
120
Seaport System Fees

Landing and Parking Fees
640
4
4
02
02
02
02
130
140
Income from Hostels/Dormitories and Other Like Facilities

Slaughterhouse Operation
635
Income from Dormitory Operations

Income from Slaughterhouses
4
4
02
02
02
02
150
160
Income from Printing and Publication

Sales Revenue
02
02
161
Sales Discounts
4
4
02
02
02
02
170
180
4
4
02
02
02
02
190
200
4
4
02
02
02
02
02
637
641
643
Printing and Publication Income

Sales Revenue
Hospital Fees
Guarantee Income
631
Hospital Fees
Fidelity Insurance Income

Dividend Income
663
661
Insurance Income
Dividend Income
210
220
Interest Income
Share In the Profit of Joint Venture
664
Interest Income
02
230
Fines and Penalties - Business Income
649
Fines and Penalties - Business Income
02
02
990
Other Business Income
648
678
679

Miscellaneous Income
4
4
03
03
ASSISTANCE AND SUBSIDY

01
Assistance and Subsidy
4
4
03
03
01
01
010
020
651
Subsidy from National Government

Subsidy from Other National Government Agencies
03
01
030
Assistance from Local Government Units
4
4
03
03
01
01
040
050
Assistance from Government-Owned and/or Controlled Corporations

Subsidy from Other Funds
04
SHARES, GRANTS AND DONATIONS
04
01
Shares
4
4
04
04
01
01
010
020
Other Fines and Penalties

652
655
656
IPSAS 9
Medical, Dental and Laboratory Fees

653
654
IPSAS 23
Library Fees
657
Subsidy Income from National Government

Subsidy from Other National Government Agencies
Subsidy from Central Office
Subsidy from Regional Office/Staff Bureau
Subsidy from Operating Unit
Subsidy from Other LGUs

Shares
669
Share from National Wealth

Share from PAGGOR/PGSO
04
01
030
4
4
04
04
02
02
Grants and Donations

010
Income from Grants and Donations in Cash
04
02
020
05
GAINS
05
01
Gains
05
01
010
Gain on Foreign Exchange (FOREX)
05
01
020
Gain on Sale of Investments
4
4
05
05
01
01
030
040
Gain on Sale of Investment Property

Gain on Sale of Property, Plant and Equipment
05
01
050
Gain on Initial Recognition of Biological Assets
4
4
05
05
01
01
060
070
Gain on Sale of Biological Assets

Gain from Changes In Fair Value Less Cost to Sell of Biological Assets Due to Pysical Change
4
4
05
05
01
01
080
090
Gain from Changes in Fair Value Less Cost to Sell of BiologicalAssets Due to Price Change
Gain on Sale of Agricultural Produce
05
01
100
Gain on Sale of Intangible Assets
05
01
990
Other Gains
670
667

Share from Economic Zones
668
Share from Expanded Value Added Tax (EVAT)
671
Share from Tobacco Excise Tax
662

Income from Grants and Donations
Share from Earnings of GOCCs
Income from Grants and Donations in Kind

GAINS
Gains
06
OTHER NON-OPERATING INCOME
4
4
06
06
01
01
EXPENSES
01
PERSONNEL SERVICES
5
5
01
01
01
01
681
Gain/Loss on Foreign Exchange (FOREX)
682
Gain/Loss on Sale of Disposed Assets
683
684
Gain/Loss on Sale of Securities

Prior Years' Adjustments
Sale of Assets
010
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
666
Sale of Assets
Sale of Confiscated/Abandoned/Seized Goods and Properties
IPSAS 25
EXPENSES
PERSONNEL SERVICES
Salaries and Wages

010
Salarles and Wages - Regular
01 Civilian Employees
02 Uniformed Personnel
701
Salaries and Wages

702
Salarles and Wages - Military/Uniformed
703
Salarles and Wages - Part-time

Salarles and Wages - Substitute
704
705
706
707
01
01
020
Salaries and Wages - Casual/Contractual
5
5
01
01
02
02
Other Compensation
010
Personal Economic Relief Allowance (PERA)
01
02
020
Representation Allowance (RA)
713
5
5
01
01
02
02
030
040
Transportation Allowance (TA)

Clothing/Uniform Allowance
714
5
5
01
01
02
02
050
060
Subsistence Allowance
Laundry Allowance
01
02
070
Quarters Allowance
5
5
01
01
02
02
080
090
Productivity Incentive Allowance

Overseas Allowance
5
5
01
01
02
02
100
110
Honoraria
Hazard Pay
5
5
01
01
02
02
120
130
Longevity Pay
Overtime and Night Pay
5
5
01
01
02
02
140
150
Year End Bonus

Cash Gift
01
02
990
Other Bonuses and Allowances
5
5
01
01
03
03
Personnel Benefit Contributions

010
Retirement and Life Insurance Premiums
5
5
01
01
03
03
020
03 0
Pag-IBIG Contributions
PhilHealth Contributions
5
5
01
01
03
03
040
050
Employees Compensation Insurance Premiums

Provident Welfare Fund Contributions
5
5
01
01
04
04
Other Personnel Benefits

010
Pension Benefits
711
712
Salaries and Wages - Emergency

Other Compensation
Additional Compensation (ADCOM)
715

716
Subsistence, laundry and Quarter Allowance
717

Overseas Allowance
718
720
721
722
723
725
724
719
731
732
Page 6 of 17
Salaries and Wages - Casual

Salaries and Wages - Contractual
Honoraria
Hazard Pay
Longevity Pay
Year End Bonus
Cash Gift
Life and Retirement Insurance Premiums
733
734
ECC Contributions
738

Pension Benefits - Civilian

NEW ACCOUNT CODES
Covering IPSAS
IPSAS 1
01
04
020
Retirement Gratuity
01
04
030
Terminal Leave Benefits
01
04
990
OLD ACCOUNT CODES

739
740
Pension Benefits - Military/Uniformed
741
Retirement Benefits - Civilian

Retirement Benefits - Military/Uniformed
742
743
Health Workers Benefits

749
MAINTENANCE AND OTHER OPERATING EXPENSES
02
IPSAS 1
02
01
Traveling Expenses
02
02
02
01
01
02
010
Traveling Expenses - Local
020
Traveling Expenses - Foreign
Training and Scholarship Expenses
751
752
IPSAS 1
5
5
5

5
5
02
02
02
02
010
020
753
Training Expenses
Scholarhip Expenses
5
5
02
02
03
03
Supplies and Materials Expenses

010
Office Supplies Expenses
02
03
020
Accountable Forms Expenses
5
5
02
02
03
03
030
040
Non-Accountable Forms Expenses

Animal/Zoological Supplies Expenses
5
5
02
02
03
03
050
060
Food Supplies Expenses

Welfare Goods Expenses
5
5
02
02
03
03
070
080
Drugs and Medicines Expenses

Medical, Dental and Laboratory Supplies Expenses
5
5
02
02
03
03
090
100
Fuel, Oil and Lubricants Expenses

Agricultural and Marine Supplies Expenses
02
03
110
Textbooks and Instructional Materials Expenses
5
5
02
02
03
03
120
130
Military, Police and Traffic Supplies Expenses

Chemical and Filtering Supplies Expenses
5
5
02
02
03
04
5
5
02
02
5
5
5
IPSAS 1
IPSAS 1
Traveling Expenses
Training Expenses
Scholarship Grants/Expenses
754
755
756

757
758
759

Medical, Dental and Laboratory Supplies Expenses
760
761
762
763
Gasoline, Oil and Lubricants Expenses

764
990
Other Supplies and Materials Expenses
Utility Expenses
765

Utility Expenses
04
04
010
020
766
Water Expenses
Electricity Expenses
02
05
Communication Expenses
02
05
010
Postage and Courier Services
771
Postage and Deliveries
02
05
020
Telephone Expenses
01 Telephone Expenses - Mobile
772
Telephone Expenses - Mobile
773
Telephone Expenses - Landline

Internet Expenses
Water Expenses
767
768
02 Telephone Expenses - Landline

Internet Subscription Expenses
774
775
Cooking Gas Expenses

02
05
030
5
5
02,
02
05
06
040
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
02
06
010
Awards/Rewards Expenses
02
06
020
Prizes
5
5
02
02
07
07
Survey, Research, Exploration and Development Expenses

010
Survey Expenses
02
07
020
IPSAS 17
5
5
02
02
08
08
Demolition/Relocatlon and Desilting/Dredging Expenses

010
Demolition and Relocation Expenses
IPSAS 1
5
5
02
02
08
09
020
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
02
09
010
02
10
Confidential, Intelllgence and Extraordinary Expenses
5
5
02
02
10
10
010
020
Confidential Expenses
Intelligence Expenses
881
882
02
10
030
Extraordinary and Miscellaneous Expenses
883-884
5
5
02
02
11
11
Professional Services
010
Legal Services
5
5
02
02
11
11
020
030
Auditing Services
Consultancy Services
02
11
990
Other Professional Services
02
12
General Services
02
12
010
Environment/Sanitary Services
794
795
General Services
02
12
020
Janitorial Services
796
Janitorial Services
5
5
02
02
12
12
030
990
Security Services
Other General Services
797
Security Services
5
5
02
02
13
13
Repairs and Maintenance

010
Repairs and Maintenance - Investment Property
02
13
020
IPSAS 31
IPSAS 17
IPSAS 16 & 17

779
Awards and Indemnities
787

Survey Expenses
Research, Exploration and Development Expenses


Confidential, Intelllgence and Extraordinary Expenses
791
792
Legal Services
793
Auditing Services
799

General Services
Repairs and Maintenance - Land Improvements

01 Aquaculture Structures
02 Reforestation Projects
802
Repairs and Maintenance - Land Improvements
861
862
Repairs and Maintenance - Reforestation Upland
803
Repairs and Maintenance - Reforestation Marshland/Swampland
99 Other land Improvements
02
13
030
804
Repairs and Maintenance - Runways and Taxes

Repairs and Maintenance - Railways
Repairs and Maintenance - Infrastructure Assets

01 Road Networks
851
Repairs and Maintenance - Roads, Highways and Bridges
02 Flood Control Systems
856
Repairs and Maintenance - Flood Controls
03 Sewer Systems
04 Water Supply Systems
855
854
857
Repairs and Maintenance - Irrigation, Canals and Laterals

Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits
05 Power Supply Systems
805
Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others

Repairs and Maintenance - Electrification, Power and Energy Structures
06 Communication Networks
07 Seaport Systems
853
Repairs and Maintenance - Ports, Lighthouses and Harbors
852
860
Repairs and Maintenance - Parks, Plazas and Monuments
811
812
Repairs and Maintenance - Office Buildings
08 Airport Systems
09 Parks, Plazas, Monumements
5
02
13
040
99 Other Infrastructure Assets

Repairs and Maintenance - Buildings and Other Structures
01 Buildings
02 School Buildings
03 Hospitals and Health Centers
02
13
050
Repairs and Maintenance - Other Public Infrastructures
813
Repairs and Maintenance - School Buildings

Repairs and Maintenance - Hospitals and Health Centers
04 Markets
05 Slaughterhouses
814
Repairs and Maintenance - Markets and Slaughterhouses
06 Hostels and Dormitories

99 Other Structures
815
Repairs and Maintenance - Other Structures
Repairs and Maintenance - Machinery and Equipment

01 Machinery
826
Repairs and Maintenance - Machineries
821
823
Repairs and Maintenance - Office Equipment
02 Office Equipment
03 ICT Equipment
04 Agricultural and Forestry Equipment
05 Marine and Fishery Equipment
06 Airport Equipment
07 Communication Equipment
08 Construction and Heavy Equipment
827
Repairs and Maintenance - IT Equipment and Software

Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment
828
Repairs and Maintenance - Airport Equipment
829
830
Repairs and Maintenance - Communication Equipment

Repairs and Maintenance - Construction and Heavy Equipment
09 Disaster Response and Rescue Equipment

831
Repairs and Maintenance - Firefighting Equipment and Accessories
10 Military, Police and Security Equipment
834
832
Repairs and Maintenance - Military and Police Equipment
11 Medical Equipment
833
Repairs and Maintenance - Hospital Equipment

Repairs and Maintenance - Medical, dental and Laboratory Equipment
12 Printing Equipment
13 Sports Equipment
835
Repairs and Maintenance - Sports Equipment
836
840
Repairs and Maintenance - Technical and Scientific Equipment

Repairs and Maintenance - Other Machineries and Equipment
841
Repairs and Maintenance - Motor Vehicles
842
843
Repairs and Maintenance - Trains
14 Technical and Scientific Equipment

99 Other Machinery and Equipment
5
02
13
060
Repairs and Maintenance - Transportation Equipment

01 Motor vehicles
02 Trains
03 Aircrafts and Aircrafts Ground Equipment
04 Watercrafts
02
13
070
02
13
080
844
848
99 Other Transportation Equipment

Repairs and Maintenance - Furniture and Fixtures
821
Repairs and Maintenance - Leased Assets

01 Buildings and Other Structures
02 Machinery and Equipment
03 Transportaton Equipment
Page 7 of 17
Repairs and Maintenance - Aircrafts and Aircrafts Ground Equipment

Repairs and Maintenance - Watercrafts
Repairs and Maintenance - Other Transportation Equipment

NEW ACCOUNT CODES
Covering IPSAS
OLD ACCOUNT CODES

99 Other Leased Assets

5
02
13
090
Repairs and Maintenance - Leased Assets Improvements

01 Land
02 Buildings
02
13
100
99 Other Leased Assets Improvements

Restoration and Maintenance - Heritage Assets
818
819
820
Repairs and Maintenance - Leasehold Improvements, Land
850
Repairs and Maintenance - Other Property, Plant and Equipment
Repairs and Maintenance - Leasehold Improvements, Buildings

Repairs and Maintenance - Other Leasehold Improvements
01 Historical Buildings
02 Works of Arts and Archeological Specimens
99 Other Heritage Assets
02
13
990
02
14
Financial Assistance/Subsidy
5
5
02
02
14
14
010
020
01 Work/Zoo Animals
99 Other Property, Plant and Equipment
Subsidy to NGAs
Financial Assistance to NGAs
871
Subsidy to NGAs
872
Subsidy to Regional Offices/Staff Bureaus

Subsidy to Operating Units
873
874
5
S
02
02
14
14
030
040
Financial Assistance to Local Government Units

Budgetary Support to Government-Owned and/or Controlled Corporations
5
5
02
02
14
14
050
060
Financial Assistance to NGOs/POs

Internal Revenue Allotment
02
14
990
Subsidies - Others
5
5
02
02
15
15
Taxes, Insurance Premiums and Other Fees

010
Taxes, Duties and Licenses
5
5
02
02
15
15
020
030
5
5
02
02
16
16
Labor and Wages

010
Labor and Wages
5
5
02
02
99
99
Other Maintenance and Operating Expenses

010
Advertising Expenses
02
99
020
Printing and Publlcation Expenses
5
5
02
02
99
99
030
040
Representation Expenses
Transportation and Delivery Expenses
02
99
050
Rent/Lease Expenses
782
5
5
02
02
99
99
060
070
Membership Dues and Contributions to Organizations

Subscription Expenses
778
875
876
665
877
891
892
Fidelity Bond Premiums

Insurance Expenses
893
Subsidy to NGOs/POs
Subsidy to Other Funds
Insurance Expenses
Labor and Wages
780
781
783
784
785

Printing and Publlcation Expenses
Storage Expenses
Rent Expenses
786

788
Rewards and Other Claims

Donations
02
99
080
Donations
878
5
5
02
02
99
99
090
990
Litigation/Acquired Assets Expenses

969
03
FINANCIAL EXPENSES
5
5
03
03
01
01
Financial Expenses
010
Management Supervision/Trusteeship Fees
03
01
020
Interest Expenses
975
Interest Expenses
5
5
03
03
01
01
030
040
Guarantee Fees
Bank Charges
971
Bank Charges
03
01
050
Commitment Fees
972
Commitment Fees
03
01
990
Other Financial Charges
979
973
Debt Service Subsidy to GOCCs
04
DIRECT COSTS
04
01
Cost of Goods Manufactured
5
5
04
04
01
01
010
020
04
02
Cost of Sales
04
02
010
05
NON-CASH EXPENSES
IPSAS 17
05
01
Depreciation
IPSAS 17
IPSAS 17
5
5
05
05
01
01
010
020
FINANCIAL EXPENSES
Financial Expenses
974
IPSAS 17
Subsidy to Local Government Units

Subsidy to Government Owned and Controlled Corporations
Documentary Stamps Expenses
DIRECT COSTS
Direct Labor
Manufacturing Overhead
Cost of Sales
511
Cost of Sales
Cost of Goods Sold
NON-CASH EXPENSES
Bad Debts
Bad Debts
901
Bad Debts Expense

Depreciation
Depreciation - Investment Property

Depreciation - Land Improvements
01Aquaculture Structures
902
905
Depreciation - Electrification, Power and Energy Structures
903
904
Depreciation - Runways/Taxiways
911
Depreciation - Office Buildings

Depreciation - School Buildings
Depreciation - Hospitals and Health Centers
02 Reforestation Projects
99 Other Land Improvements
IPSAS 17
05
01
030
Depreciation - Infrastructure Assets

01 Road Networks
02 Flood Control Systems
03 Sewer Systems
04 Water Supply Systems
05 Power Supply Systems
06 Communication Networks
07 Seaport Sysytems
08 Airport Systems
Depreciation - Railways
09 Parks, Plazas and Monuments

IPSAS 17
05
01
040
99 Other Infrastructure Assets

Depreciation - Buildings and Other Structures
01 Buildings
02 School Buildings
03 Hospitals and Health Centers
912
913
914
04 Markets
05 Slaughterhouses
Depreciation - Markets and Slaughterhouses
06 Hostels and Dormitories

99 Other Structures
IPSAS 17
05
01
050
Depreciation - Machinery and Equipment

01 Machinery
02 Office Equipment
03 ICT Equipment
04 Agricultural and Forestry Equipment
915
Depreciation - Other Structures
926
921
Depreciation - Machineries
923
927
05 Marine and Fishery Equipment

06 Airport Equipment
Depreciation - Office Equipment

Depreciation - ITC Equipment
Depreciation - Agricultural, Fishery and Forestry Equipment
928
929
Depreciation - Airport Equipment
07 Communication Equipment
08 Construction and Heavy Equipment
930
Depreciation - Construction and Heavy Equipment
931
934
Depreciation - Firefighting Equipment and Accessories

Depreciation - Military and Police Equipment
932
Depreciation - Hotel Equipment

Depreciation - Medical, Dental and Laboratory Equipment
Depreciation - Communication Equipment
09 Disaster Response and Rescue Equipment

10 Military, Police and Security Equipment
933
11 Medical Equipment
12 Printing Equipment
13 Sports Equipment
IPSAS 17
05
01
060
935
936
Depreciation - Sports Equipment
14 Technical and Scientific Equipment

99 Other Machinery and Equipment
940
Depreciation - Other Machineries and Equipment
Depreciation - Transportation Equipment

01 Motor vehicles
02 Trains
941
Depreciation - Motor Vehicles

Depreciation - Trains
942
943
03 Aircrafts and Aircrafts Ground Equipment

04 Watercrafts
IPSAS 17
IPSAS 17
05
01
070
05
01
080
05
01
090
944
948
99 Other Transportation Equipment

Depreciation - Furniture, Fixtures and Books
Depreciation - Technical and Scientific Equipment
Depreciation - Aircrafts and Aircrafts Ground Equipment

Depreciation - Watercrafts
Depreciation - Other Transportation Equipment
01 Furniture and Fixtures
922
Depreciation - Furniture and Fixtures
02 Books
924
Depreciation - Library Books
918
919
Depreciation - Leasehold Improvements, Land
Depreciation - Leased Assets

01 Building and Other Structures
02 Machinery and Equipment
03 Transportation Equipment
99 Other Leased Assets
Depreciation - Leased Assets Improvements
01 Land
02 Buildings
Page 8 of 17
Depreciation - Leasehold Improvements, Buildings

NEW ACCOUNT CODES
Covering IPSAS
OLD ACCOUNT CODES

99 Other Leased Assets Improvements

lPSAS 31
05
01
100
IPSAS 16 & 21
05
01
990
920
Depreciation - Other Leasehold Improvements
950
Depreciation - Other Property, Plant and Equipment
Depreciation - Heritage Assets

01 Historical Buildings
02 Works of Arts and Archeological Specimens
99 Other Heritage Assets
01 Work/Zoo Animals
99 Other Property, Plant and Equipment
Depletion
951
06
02
Amortization
05
02
010
Obsolescence - IT Software
Amortization
Amortization - Intangible Assets

01 Patents/Copyrights
02 Computer Software
99 Other Intangible Assets
Discounts
954
955
Discount on Real Property Taxes

Discount on Special Education Tax
Tax Exemptions and Refunds

957
958
Loss from Tax Exemptions

Tax Refunds
Remittance to National Treasury from Assets Disposal

959
IPSAS 4
IPSAS 9
IPSAS 9
IPSAS 9
5
5
05
05
03
03
Impairment Loss
010
Impairment Loss - Financial Assets Held to Maturity
5
5
05
05
03
03
020
030
Impairment Loss - Loans and Receivables

Impairment Loss - Lease Receivables
5
5
05
05
03
03
040
050
Impairment Loss - Investments in GOCCs

Impairment Lass - Investments in Joint Venture
05
03
060
Impairment Loss - Other Receivables
5
5
05
05
03
03
070
080
Impairment Loss - Inventories

Impairment Loss - Investment Property
5
5
as
05
03
03
090
100
Impairment Loss - Property, Plant and Equipment

Impairment Loss - Biological Assets
5
5
05
05
03
03
110
120
Impairment Loss - Intangible Assets

Impairment Losa- Investments in Associates
05
03
990
Impairment Loss - Other Assets
05
04
Losses
5
5
05
05
04
04
010
020
Loss on Foreign Exchange (FOREX)

Loss on Sale of Investments
05
04
030
Loss on Sale of Investment Property
05
04
040
Loss on Sale of Propery, Plant and Equipment
5
5
05
05
04
04
050
060
Loss on Sale of Biological Assets

Loss on Sale of Agricultural Produce
05
04
070
Loss on Sale of Intangible Assets
5
5
05
05
04
04
080
090
Loss on Sale of Assets

Loss of Assets
5
5
05
05
04
04
100
990
Loss on Guaranty
Other Losses
Remittance to National Treasury from Assets Disposal
Impairment Loss
Losses
Page 9 of 17
681
Gain/Loss on Foreign Exchange (FOREX)
961
962
Loss of Assets
Loss on Guaranty

NEW ACCOUNT CODES

Covering IPSAS
ASSETS
IPSAS 2,28,29 & 30
IPSAS 2,28,29 & 30
IPSAS 2,4,28,29 & 30
IPSAS 2, 28,29 & 30
IPSAS 28, 29 & 30
IPSAS 28, 29 & 30
IPSAS 28, 29 & 30
IPSAS 6 & 7
IPSAS 8
IPSAS 7
IPSAS 7
IPSAS 28, 29 & 30 1
IPSAS 1
ASSETS
01
CASH AND CASH EQUIVALENTS
01
01
Cash on Hand
01
01
010
01
01
020
Petty Cash
01
02
Cash in Bank - local Currency
01
02
010
Cash in Bank - Local Currency, Bangko Sentral Ng Plipinas
01
02
020
01
02
030
Cash in BanK - Local Currency, Savings Account
01
02
040
01
03
01
03
010
Cash in Bank - Foreign Currency, Bangka Sentral Ng Pilipinas
01
03
020
01
03
030
01
03
040
Cashin Bank - Foreign Currency, Time Deposits
01
04
Treasury/Agency Cash Accounts
01
04
010
Cash - Treasury/Agency Deposit, Regular
01
04
020
Cash - Treasury/Agency Deposit, Special Account
01
04
030
Cash - Treasury/Agency Deposit, Trust
01
04
040
Cash - Modified Disbursement System (MDS), Regular
01
04
050
Cash - Modified Disbursement System (MDS), Special Account
01
04
060
Cash - Modified Disbursement System (MDS), Trust
01
05
Cash Equivalents
01
05
010
02
INVESTMENTS
02
01
02
01
010
Financial Assets Held for Trading
02
01
020
Pinancial Assets Designated at Fair Value Through Surplus or Deficit
02
01
030
Derivative Financial Assets Held for Trading
02
01
040
Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit
02
02
02
02
010
Investments in Treasury Bills - Local
02
02
011
Allowance for Impairment- Investments in Treasury Bills - Local
02
02
020
Investments in Treasury Bills - Foreign
02
02
021
Allowance for Impairment - Investments in Treasury Bills - Foreign
02
02
030
Investments in Treasury Bonds-Local
02
02
031
Allowance for Impairment - Investments in Treasury Bonds - Local
02
02
040
Investments in Treasury Bonds - Foreign
02
02
041
Allowance for Impairment - Investments in Treasury Bonds - Foreign
02
03
02
03
010
02
03
020
02
03
990
Other Investments
02
04
02
04
010
02
04
011
Allowance for Impairment - Investments in GOCCs
02
05
02
05
010
Investments In Joint Venture
02
05
011
Allowance for Impairment -lnvestments in Joint Venture
02
06
02
06
010
Investments in Associates
02
06
011
Allowance for Impairment - Investments in Associates
02
07
Sinking Fund
02
07
010
03
RECEIVABLES
03
01
Loans and Receivable Accounts
03
01
010
Accounts Receivable
03
01
011
Allowance for Impairment - Accounts Receivable
03
01
020
Notes Receivable
03
01
021
Allowance for Impairment- Notes Receivable
03
01
030
Loans Receivable - Government-Owned and/of Controlled CorporaUons
03
01
031
Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations
03
01
040
03
01
041
Allowance for Impairment - Loans Receivable - Local Governmen/ Units
03
01
050
03
01
051
Allowance for Impairment - Interests Receivable
03
01
060
Dividends Receivable
03
01
990
03
01
991
Allowance for Impairment - Loans Receivable - Others
03
02
Lease Receivable
03
02
010
Operating Lease Receivable
03
02
011
Allowance for Impairment - Operating Lease Receivable
03
02
020
Finance Lease Receivable
03
02
021
Allowance for Impairment - Finance Lease Receivable
03
03
03
03
010
03
03
020
Due from Gcvernment-Owned and/or Controlled Corporations
03
03
030
03
03
040
Due from Joinl Venture
03
03
04
010
Due from Cenlral Office
03
04
020
Due from Bureaus
03
04
030
Due from Regional Offtees
03
04
040
Due from Operating Unils
03
05
Other Receivables
03
05
010
03
05
020
Treasury Bills
Sinking Fund
Page 10
342461427.xlsx
IPSAS 12
IPSAS 12
IPSAS 12
IPSAS 16
IPSAS 17 & 21
IPSAS 17 & 21
iPSAS 17 & 21
03
05
030
03
05
990
other Receivables
03
05
991
Allowance for Impairment - Other Receivables
04
INVENTORIES
04
01
04
01
010
04
02
04
02
010
Food Supplies for Distribution
04
02
020
Welfare Goods for Distribution
04
02
030
Drugs and Medieines for Distrlbution
04
02
040
Medical, Dental and laboratory Supplies fer Distribution
04
02
050
Agricultural and Marine Supplies for Distribution
04
02
060
Agricultural Produce for Distribution
04
02
070
Textbooks and Instructional Materials for Distribution
04
02
080
Construction Materials For Distribution
04
02
090
Property and Equpment for Distribution
04
02
990
Other Supplies and Materials for Distribution
04
03
Inventory Held for Manufacturing
04
03
010
04
03
020
Workin-Process Inventory
04
03
030
04
04
Inventory Held for Consumption
04
04
010
04
04
020
Accountable Forms, Plates and Stickers Inventory
04
04
030
Non-Accountable Forms Inventory
04
04
040
04
04
050
04
04
060
04
04
070
04
04
080
Fuel, Oil and Lubricants Inventory
04
04
090
Agricultural and Maline Supplies lnventry
04
04
100
04
04
110
04
04
120
Chemical and Filtering Supplies Inventory
04
04
130
04
04
990
Other Supplies and Materials Inventory
05
INVESTMENT PROPERTY
05
01
Land and Buildings
05
01
010
Investment. Property, land
05
01
011
Accumulated Impairment Losses - lnvestment Property, Land
05
01
020
Investment Property, Buildings
05
01
021
Accumulated Depreciation - Investment Property, Buildings
05
01
022
Accumulated Impairment Losses - Investment Property, Buildings
06
06
01
Land
06
01
010
06
02
Land Improvements
06
02
010
Land Improvements, Aquaculture Structures
06
02
011
Accumulated Depreciation - Land Improvements, Aquaculture Structures
06
02
012
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
06
02
020
Land Improvements, Reforestation Projects
06
02
021
Accumulated Impairment Losses - Land Improvements, Reforestation Projects
06
02
990
Other Land Improvements
06
02
991
Accumulated Depreciation - Other Land Improvements
06
02
992
Accumulated Impairment Losses- Other Land Improvements
06
03
06
03
010
Road Networks
06
03
011
Accumulated Depreciation - Road Networks
06
03
012
Accumulated Impairment Losses - Road Networks
06
03
020
Flood Control Systems
06
03
021
Accumulated Deprecialion - Flood Control Systems
06
03
022
Accumulated Impairment Losses - Flood Control Systems
06
03
030
Sewer Systems
06
03
031
Accumulated Depreciation - Sewer Systems
06
03
032
Accumulated Impairment Losses - Sewer Systems
06
03
040
Water Supply Systems
06
03
041
Accumulated Depreciation - Water Supply Systems
06
03
042
Accumulated Impairment Losses: Water Supply Systems
06
03
050
Power Supply Systems
06
03
051
Accumulated Depreciation - Power Supply Systems
06
03
052
Accumulated Impairment Losses - Power Supply Systems
06
03
050
Communication Networks
06
03
061
Accumulated Depreciation - Communication Networks
06
03
062
Accumulated Impairment Losses - Communication Networks
06
03
070
Seaport Systems
05
03
071
Accumulated Depreciation - Seaport Systems
06
03
072
Accumulated Impairment Losses - Seaport Systems
06
03
080
Airport Systems
06
03
081
Accumulated Deprecietion - Airport Syslems
06
03
082
Accumulated Impeirment Losses - Airport Systems
06
03
090
06
03
091
Accumulated Depreciation - Parks, Plazas and Monuments
06
03
092
Accumulated Impairment Losses - Parks, Plazas and Monuments
06
03
990
Other infrastructure Assets
06
03
991
Accumulated Depreciation- Other Infrastructure Assets
06
03
992
Accumulated Impairment Losses - Other Infrastructure Assets
06
04
06
04
010
Buildings
06
04
O 11
Accumulated Depreciation - Buildings
06
04
012
Accumulated Impairment Losses - Buildings
06
04
020
School Buiidings
06
04
021
06
04
022
Accumulated Impairment Losses - School Buildings
06
04
030
06
04
031
06
04
032
Accumulated Impairment Losses - Hospitals and Health centers
06
04
040
Markets
06
04
041
Accumulated Depreciation - Markets
Land
Page 11
342461427.xlsx
IPSAS 17 & 21
IPSAS 17 & 21
IPSAS 17 & 21
IPSAS 13
IPSAS 13
IPSAS 13 & t7
06
04
042
Accumulated Impairment Losses - Markets
06
04
050
Slaughterhouses
06
04
051
Accumulated Depreciation - Slaughterhouses
06
04
052
Accumulated Impairment Losses- Slaughterhouses
06
04
060
Hostels and Dormitories
06
04
061
Accumulated Depreciation - Hostels and Dormitories
06
04
062
Accumulated Impairment Losses - Hostels and Dormitories
06
04
990
Other Structures
06
04
991
06
04
992
Accumulated Impairment losses - Other Structures
06
05
06
05
010
Machinery
06
05
011
Accumulated Depreciation - Machinery
06
05
012
Accumulated Impairment Losses - Machinery
06
05
020
Office Equipment
06
05
021
06
05
022
Accumulaled Impairment Losses - Office Equipment
06
05
030
Information and Communication Technology Equipment
06
05
031
Accumulated Depreciation - Information and Communication Technology Equipment
06
05
032
Accumulated Impairment Losses - Information and Communication Technology Equipment
06
05
040
Agricultural and Forestry Equipment
06
05
041
Accumulated Depreciation - Agricultural and Forestry Equipment
06
05
042
Accumulated Impairment Losses - Agricultural and Forestry Equipment
06
0'5
050
Marine and Fishery Equipment
06
05
051
Accumulated Depreciation - Marine and Fishery Equipment
06
05
052
Accumulated Impairment losses - Marine and Fishery Equipment
06
05
060
Airport Equipment
06
05
051
06
05
062
Accumulated Impairment Losses - Airport Equipment
06
05
070
06
05
071
06
05
072
Accumulated Impairment Losses - Communication Equipment
06
05
060
06
05
081
06
05
082
Accumulated Impairmenllosses - Construction and Heavy Equipment
06
05
090
Disaster Response and Rescue Equipment
06
05
091
Accumulated Depreciation - Disaster Response and Rescue Equipment
06
05
092
Accumulated Impairment Losses - Disaster Response and Rescue Equipmet
06
05
100
06
05
101
06
05
02
Accumulated Impairment Losses - Military, Police and Security Equipment
06
05
110
Medical Equipment
06
05
111
Accumulated Depreciation - Medical Equipment
06
05
112
Accumulated Impairment Losses - Medical Equipment
06
05
120
Printing Equipment
06
05
121
Accumulated Depreciation - Printing Equipment
06
05
122
Accumulated Impairment Losses - Printing Equipment
06
05
130
Sports Equipment
06
05
131
06
05
132
Accumulated Impairment losses - Sports Equipment
06
05
140
06
05
141
06
05
142
Accumulated Impairment Losses - Technical and Scientific Equipment
06
05
990
Other Machinery and Equipment
06
05
991
Accumulated Depreciation - Other Machinery and Equipment
06
05
992
Accumulated Impairment Losses - Other Machinery and Equipment
06
06
06
06
010
Motor Vehicles
06
06
011
06
06
020
Trains
06
06
021
06
06
022
Accumulated Impairment Losses - Trains
06
06
030
Aircrafts and Alterafts Ground Equipment
06
06
031
06
06
032
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment
06
06
040
Watercrafts
06
06
041
06
06
042
Accumulated Impairment Losses - Watercrafts
06
06
990
06
06
991
06
06
992
Accumulaled Impairment Losses - Other Transportation Equipment
06
07
06
07
010
06
07
011
06
07
012
Accumulated Impairment Losses - Furniture and Fixtures
06
07
020
Books
06
07
021
Accumulated Depreciation - Books
06
07
022
Accumulated Impairment Losses - Books
06
08
Leased Assets
06
08
010
Leased Assets, Land
06
08
020
Leased Assets, Buildings and Other Structures
06
08
021
Accumulated Depreciation - Leased Assets, Buildings and Other Structure
06
08
022
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
06
08
030
Leased Assets, Machinery and Equipment
06
08
031
Accumulated Depreciation - Leased Assets, Machinery and Equipment
06
08
032
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment
06
08
040
Leased Assets, Transportation Equipment
06
08
041
Accumulated Depreciation - Leased Assets, Transportation Equipment
06
08
042
Accumulated Impairment Losses - Leased Assets, Transportation Equipments
06
08
990
Other Leased Assets
06
08
991
Accumulated Depreciation - Other Leased Assets
06
08
992
Accumulated Impairment Losses - Other Leased Assets
06
09
Leased Assets lmprovements
06
09
010
Leased Assets Improvements, Land
06
09
011
Accumulated Depreciation - Leased Assets Improvements, Land
06
09
012
Accumulated Impairment Losses - Leased Assets Improvements, Land
06
09
020
Leased Assets Improvements, Buildings
06
09
021
Accumulated Depreciation - Leased Assets Improvements, Buildings
06
09
022
Accumulated Impairment Losses - Leased Assets Improvements, Buildings
06
09
990
Other Leased Assets Improvements
06
09
991
Accumulaled Depreciation - Other Leased Assets Improvements
Page 12
342461427.xlsx
IPSAS 17
IPSAS 17
IPSAS 27
IPSAS 31
06
09
992
06
10
Accumulated Impairment Losses - Other Leased Assets Improvements
06
10
010
Construction in Progress - Land Improvements
06
10
020
Construction in Progress - Infrastructure Assets
06
10
030
Construction in Progress - Buildings and Other Structures
06
10
040
Construction in Progress - Leased Assets
06
10
050
Construction in Progress - Leased Assets Improvements
06
11
Heritage Assets
06
11
010
Historical Buildings
06
11
011
Accumulated Depreciation - Historical Buildings
06
11
012
Accumulated Impairment Losses- Historical Buildings
06
11
020
Works of Arts and Archeological Specimens
06
11
021
Accumulated Depreciation - Works at Arts and Archeological Specimens
06
11
022
Accumulated Impairment Losses - Warns of Arts and Archeological Specimens
06
11
990
Other Heritage Assets
06
11
991
Accumulated Depreciation- Other Heritage Assets
06
11
992
Accumulated Impairment Losses - Other Heritage Assets
06
99
Other
Property, Plant and Equipment
06
99
010
Work/Zoo Animals
06
99
011
Accumulated Depreciation- Work/Zoo Animals
06
99
012
Accumulated Impairment Losses - Work/Zoo Animals
06
99
990
06
99
991
06
99
992
Accumulated Impairment Losses - Other Property, Plant and Equipment
07
BIOLOGICAL ASSETS
07
01
Bearer Biological Assets
07
01
010
Breeding Stocks
07
01
011
Accumulated Impairment Losses - Breeding Stocks
07
01
020
Livestock
07
01
021
Accumulated Impairment Losses - Livestock
07
01
030
Trees, Plants and Crops
07
01
031
Accumulated Impairment Losses - Trees, Plants and Crops
07
01
040
Aquaculture
01
01
041
07
01
990
Other Bearer Biological Assets
07
01
991
Accumulated Impairment Losses - Other Bearer Biological Asseis
07
02
Consumable Biological Assets
07
02.
010
Livestock Held for Consumption/Sate/Distribution
07
02
011
Accumulated Impairment Losses - Livestock Held for Consumption/ Sale/ Distribution
07
02
020
Trees, Plants and Crops Held for CansumptionlSalelDistribulion
07
02
021
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/ Sale/ Distribution
07
02
030
Agricultural Produce Held for Consumption/Sale/Distribution
07
02
031
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/ Sale/ Distribution
07
02
040
Aquaculture
07
02
041
07
02
990
Other Consumable Biological Assets
07
02
991
Accumulated Impairment Losses - Other Consumable Biological Assets
08
INTANGIBLE ASSETS
08
01
Intangible Assets
08
01
010
Patents/Copyrights
08
01
OH
Accumulated Amortization - Patents/Copyrights
08
01
020
Computer Software
08
01
021
Accumulated Amortization - Computer Software
08
01
990
Other Intangible Assets
08
01
991
Accumulated Amortization- Other Intangible Assets
99
OTHER ASSETS
99
01
Advances
99
01
010
Advances for Operating Expenses
99
01
020
Advances for Payroll
99
01
030
Advances to Special Disbursing Officer
99
01
040
99
02
Prepayments
99
02
010
99
02
020
Prepaid Rent
99
02
030
Prepaid Registration
99
02
040
Prepaid Interest
99
02
050
Prepaid Insurance
99
02
990
Other Prepayments
99
03
Deposits
99
03
010
99
03
020
Guaranty Deposits
99
03
990
Other Deposits
99
99
Other Assets
99
99
010
Acquired Assets
99
99
011
Accumulated Impairment Losses - Acquired Assets
99
99
020
Foreclosed Property/Assets
99
99
021
Accumulated Impairment Losses - Foreclosed Property/Assets
99
99
030
Forfeited Property/Assets
99
99
031
Accumulated Impairment Losses - Forfeited Properly/Assets
99
99
040
Confiscated Property/Assets
99
99
041
Accumulated Impairment Losses - Confiscated Property/Assets
99
99
050
Abandoned Property/Assets
99
99
051
Accumulated Impairment Losses - Abandoned Property/Assets
99
99
990
Other Assets
99
99
991
Accumulated Impairment Losses - Other Assets
LIABILITIES
IPSAS 2B, 29 & 30
LIABILITIES
01
FINANCIAL LIABILITIES
01
01
Payables
01
01
010
Accounts Payable
01
01
020
01
01
030
Internal Revenue Allotment Payable
01
01
040
Notes Payable
01
01
050
Interest Payable
Page 13
342461427.xlsx
IPSAS 23
IPSAS 23
IPSAS 23
01
01
060
Operating Lease Payable
01
01
070
Finance Lease Payable
01
01
080
Awards and Rewards Payable
01
02
01
02
010
Treasury Bills Payable
01
02
020
01
02
021
Discount on Bonds Payable - Domestic
01
02
022
Premium on Bonds Payable - Domes/ie
01
02
030
01
02
031
Discount on Bonds Payable - Foreign
01
02
032
Premium on Bonds Payable- Foreign
01
02
040
01
02
050
Loans Payable - ForeIgn
02
INTER-AGENCY PAYABLES
02
01
02
01
010
Due to BIR
02
01
020
Due to GSIS
02
01
030
Due to Pag-IBIG
02
01
040
Due to PhllHealth
02
01
050
Dueto NGAs
02
01
060
Due lo GOCCs
02
01
070
Dueto LGUs
02
01
080
Due to Joint Venture
03
INTRA-AGENCY PAYABLES
03
01
03
01
010
03
01
02.0
Due lo Bureaus
03
01
030
Due lo Regional Offlees
03
01
040
Due to Operaling Units
04
TRUST LIABILITIES
04
01
Trust Llabilitles
04
01
010
Trust Liabilities
04
01
020
Trust Liabilities - Disaster Risk Reduction and Management Fund
04
01
030
Bail Bonds Payable
04
01
040
04
01
050
Customers' Deposits Payable
05
DEFERRED CREDITS/ UNEARNED INCOME
05
01
Deferred Credits
05
01
010
Deferred Finance Lease Revenue
05
01
990
05
02
Unearned Reyenue
05
02
010
Unearned Revenue - Investment Property
05
02
990
Other Unearned Revenue
06
PROVISIONS
06
01
Provisions
06
01
010
Pension Benefits Payable
06
01
020
Leave Benefits Payable
06
01
030
Retirement Gratuity Payable
06
01
990
Other Provisions
99
OTHER PAYABLES
99
99
Other Payables
99
99
990
EQUITY
01
GOVERNMENT EQUITY
01
01
Government Equity
01
01
010
02
REVALUATION SURPLUS
02
01
Revaluation Surplus
02
01
010
03
03
01
03
01
010
04
04
01
04
01
010
INCOME
01
TAX REVENUE
01
01
Tax
Revenue - Individual and Corporation
01
01
010
Income Tax
01
01
020
Professional Tax
01
01
030
Travel Tax
01
01
040
Immigration Tax
01
02
Tax
Revenue - Property
01
02
010
Estate Tax
01
02
020
Donors Tax
01
02
030
Capital Gains Tax
01
03
Tax
Revenue - Goods and Services
01
03
010
Import Duties
01
03
020
Excise Tax
01
03
030
Business Tax
01
03
040
01
03
050
01
04
Tax
Revenue - Others
IPSAS 19
IPSAS 19
IPSAS 19
IPSAS 28, 29 & 30
Other Payables
EQUITY
Government Equity
Revaluation Surplus
INCOME AND EXPENSES

IPSAS 23
IPSAS 23
IPSAS 23
IPSAS 23
Page 14
342461427.xlsx
IPSAS 23
IPSAS 9
IPSAS 9
IPSAS 23
IPSAS 23
IPSAS 9
IPSAS 9
01
04
010
01
04
020
Molor Vehicles Users' Charge
01
04
990
Other Taxes
01
05
Tax
Revenue - Fines and Penalties
01
05
010
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation
01
05
020
Tax Revenue - Fines and Penalties - Property Taxes
01
05
030
Tax Revenue - Fines and Penalties - Taxes on Goods and Services
01
05
040
Tax Revenue - Fines and Penalties - Other Taxes
02
02
01
Service Income
02
01
010
Permit Fees
02
Di
020
Registration Fees
02
01
030
Registration Plates, Tags and Stickers Fees
02
01
040
02
01
050
Franchising Fees
02
01
060
Licensing Fees
02
01
070
Supervision and Regulation Enforcement Fees
02
01
080
Spectrum Usage Fees
02
01
090
Legal Fees
02
01
100
Inspection Fees
02
01
110
Verification and Authentication Fees
02
01
120
02
01
130
Processing Fees
02
01
140
02
01
990
02
02
Business Income
02
02
010
School Fees
02
02
020
Affiliation Fees
02
02
030
Examination Fees
02
02
040
Seminar/ Training Fees
02
02
050
Rent/Lease Income
02
02
060
Communication Network Fees
02
02
070
Transportation System Fees
02
02
080
Road Network Fees
02
02
090
Waterworks System Fees
02
02
100
Power Supply System Fees
02
02
110
Seaport System Fees
02
02
120
02
02
130
Income from Hostels/Dormitories and Other Like Facilities
02
02
140
Slaughterhouse Operation
02
02
150
Income from Printing and Publication
02
02
160
Sales Revenue
02
02
161
Sales Discounts
02
02
170
Hospital Fees
02
02
180
Guarantee Income
02
02
190
Fidelity Insurance Income
02
02
200
Dividend Income
02
02
210
Interest Income
02
02
220
Share In the Pram of Joint Venture
02
02
230
Fines and Penaltiees - Business Income
02
02
990
03
03
01
03
01
010
Subsidy from National Government
03
01
020
Subsidy fram Other National Government Agencies
03
01
030
Assistance from Local Government Units
03
01
040
Assistance from Government-Owned and/or Controlled Corporations
03
01
050
04
04
01
Shares
04
01
010
04
01
020
04
01
030
Share from Earnings of GOGes
04
02
04
02
010
Income from Grants and Donations in Cash
04
02
020
Income from Grants and Donations in Kind
05
GAINS
05
01
Gains
05
01
010
Gain on Foreign Exchange (FOREX)
05
01
020
Gain on Sale of Investments
05
01
030
Gain on Sale of Investment Property
05
01
040
Gain on Sale of Property, Plant and Equipment
05
01
050
Gain on Initial Recognition of Biological Assets
05
01
060
Gain on Sale of Biological Assets
05
01
070
Gain from Changes In Fair Value Less Cost to Sell of Biological Assets Due to Pysical Change
05
01
080
Gain from Changes in Fair Value Less Cost to Sell of BiologicalAssets Due to Price Change
05
01
090
Gain on Sale of Agricultural Produce
05
01
100
Gain on Sale of Intangible Assets
05
01
990
Other Gains
06
06
01
Sale of Assets
06
01
010
EXPENSES
01
PERSONNEL SERVICES
01
01
Salaries and Wages
01
01
010
01
01
020
Salaries and Wages - Casual/Contractual
01
02
Other Compensation
01
02
010
01
02
020
01
02
030
01
02
040
01
02
050
Subsistence Allowance
01
02
060
Laundry Allowance
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
IPSAS 25
Page 15
342461427.xlsx
IPSAS 1
IPSAS 1
IPSAS 1
IPSAS 1
IPSAS 1
IPSAS 31
IPSAS 17
IPSAS 17
IPSAS 1
IPSAS 16 & 17
01
02
070
Quarters Allowance
01
02
080
01
02
090
Overseas Allowance
01
02
100
Honoraria
01
02
110
Hazard Pay
01
02
120
Longevity Pay
01
02
130
01
02
140
Year End Bonus
01
02
150
Cash Gift
01
02
990
01
03
01
03
010
Retirement and Life Insurance Premiums
01
03
020
01
03
03 0
01
03
040
Employees Compensation Insurance Premiums
01
03
050
Provident Welfare Fund Contributions
01
04
01
04
010
Pension Benefits
01
04
020
Retirement Gratuity
01
04
030
01
04
990
02
02
01
Traveling Expenses
02
01
010
02
01
020
02
02
02
02
010
Training Expenses
02
02
020
Scholarhip Grants/Expenses
02
03
02
03
010
02
03
020
02
03
030
Non-Accountable Forms Expenses
02
03
040
02
03
050
02
03
060
Welfare Goods Expenses
02
03
070
02
03
080
Medical, Denial and Laboratory Supplies Expenses
02
03
090
Fuel, Oil and Lubricants Expenses
02
03
100
02
03
110
02
03
120
02
03
130
Chemical and Filtering Supplies Expenses
02
03
990
02
04
Utility Expenses
02
04
010
Water Expenses
02
04
020
02
05
02
05
010
Postage and Courier Services
02
05
020
Telephone Expenses
02
05
030
Internet Subscription Expenses
02,
05
040
02
06
02
06
010
Awards/Rewards Expenses
02
06
020
Prizes
02
07
02
07
010
Survey Expenses
02
07
020
Research, Exploration and Development Expenses
02
08
02
08
010
Demolition and Relocation Expenses
02
08
020
Desilting and Dredging Expenses
02
09
02
09
010
02
10
Confidential, Intelligence and Extraordinary Expenses
02
10
010
02
10
020
02
10
030
02
11
02
11
010
Legal Services
02
11
020
Auditing Services
02
11
030
02
11
990
02
12
General Services
02
12
010
02
12
020
Janitorial Services
02
12
030
Security Services
02
12
990
Other General Services
02
13
02
13
010
Repairs and Maintenance - Investment Property
02
13
020
Repairs and Mainlenance - Land Improvements
02
13
030
Repairs and Maintenance - Infrastructure Assets
02
13
040
Repairs and Maintenance - Buildings and Other Structures
02
13
050
Repairs and Maintenance - Machinery and Equipment
02
13
060
Repairs and Maintenance - Transportation Equipment
02
13
070
02
13
080
Repairs and Maintenance - Leased Assets
02
13
090
Repairs and Maintenance - Leased Assets Improvements
02
13
100
Restoration and Maintenance - Heritage Assets
02
13
990
02
14
02
14
010
Subsidy to NGAs
02
14
020
Financial Assistance to NGAs
02
14
030
Financial Assistance to Local Government Units
02
14
040
Budgetary Support lo Government-Owned and/or Controlled Corporations
02
14
050
Financial Assistance to NGOs/POs
02
14
060
02
14
990
Subsidies - Others
02
15
02
15
010
02
15
020
02
15
030
Insurance Expenses
Page 16
342461427.xlsx
02
16
Labor and Wages
02
16
010
02
99
02
99
010
02
99
020
Printing and Publication Expenses
02
99
030
02
99
040
02
99
050
Rent/Lease Expenses
02
99
060
02
99
070
02
99
080
Donations
02
99
090
Litigation/Acquired Assets Expenses
02
99
990
03
FINANCIAL EXPENSES
03
01
Financial Expenses
03
01
010
Management Supervision/Trusteeship Fees
03
01
020
Interest Expenses
03
01
030
Guarantee Fees
03
01
040
Bank Charges
03
01
050
Commitment Fees
03
01
990
04
DIRECT COSTS
04
01
04
01
010
Direct Labor
04
01
020
Manufacturing Overhead
04
02
Cost of Sales
IPSAS 17
04
02
010
IPSAS 17
05
NON-CASH EXPENSES
IPSAS 17
05
01
Depreciation
IPSAS 17
05
01
010
Depreciation - Investment Property
IPSAS 17
05
01
020
IPSAS 17
05
01
030
Depreciation - Infrastructure Assets
IPSAS 17
05
01
040
Depreciation - Buildings and Other Structures
IPSAS 17
05
01
050
Depreciation - Machinery and Equipment
IPSAS 17
05
01
060
Depreciation - Transportation Equipment
IPSAS 17
05
01
070
Depreciation - Furniture, Fixtures and Books
IPSAS 17
05
01
080
Depreciation - Leased Assets
05
01
090
Depreciation - Leased Assets Improvements
lPSAS 31
05
01
100
Depreciation - Heritage Assets
IPSAS 16 & 21
05
01
990
06
02
Amortization
05
02
010
05
03
Impairment Loss
05
03
010
Impainrnent Loss - Financial Assets Held to Maturity
05
03
020
Impainrnent Loss - Loans and Receivables
05
03
030
Impairment Loss - Lease Receivables
05
03
040
Impairment Loss - Investments in GOCCs
05
03
050
Impairment Lass - Investments in Joint Venture
05
03
060
Impairment Loss - Other Receivables
05
03
070
Impairment Loss - Inventories
05
03
080
Impairment Loss - Investment Property
as
03
090
Impairment Loss - Property, Plant and Equipment
05
03
100
Impairment Loss - Biological Assets
05
03
110
Impairment Loss - Intangible Assets
05
03
120
Impairment Loss - Investments in Associates
05
03
990
Impairment Loss - Other Assets
05
04
Losses
05
04
010
Loss on Foreign Exchange (FOREX)
05
04
020
loss on Sale of Investments
05
04
030
Loss on Sale of Investment Property
05
04
040
Loss on Sale of Propery, Plant and Equipment
IPSAS 9
05
04
050
Loss on Sale of Biological Assets
IPSAS 9
05
04
060
Loss on Sale of Agricultural Produce
05
04
070
Loss on Sale of Intangible Assets
05
04
080
Loss on Sale of Assets
05
04
090
Loss of Assets
05
04
100
Loss on Guaranty
05
04
990
Other Losses
IPSAS 4
IPSAS 9
Labor and Wages
Cost of Sales
Amortization - Intangible Assets
Page 17
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B.

LIST OF THE REVISED CHART OF ACCOUNTS

OLD ACCOUNT CODES

IPSAS 2,28,29 & 30

IPSAS 2,28,29 & 30

CASH AND CASH EQUIVALENTS

IPSAS 2,4,28,29 & 30

IPSAS 2, 28,29 & 30

IPSAS 28, 29 & 30

IPSAS 28, 29 & 30

IPSAS 28, 29 & 30

IPSAS 28, 29 & 30 1

Cash - Collecting Officer

Cash in Bank - Local Currency, Bangko Sentral Ng Plipinas

Cash in Bank - Local Currency, Savings Account

Cash In Bank - Foreign Currency

Cash in Bank - Foreign Currency, Bangko Sentral Ng Pilipinas

Cash in Bank - Foreign Currency, Savings Account

Treasury/Agency Cash Accounts

Cash - Treasury/Agency Deposit, Trust

Cash - Modified Disbursement System (MDS), Regular

Cash - Modified Disbursement System (MDS), Special Account

Financial Assets at Fair Value Through Surplus or Deficit

Financial Assets Held for Trading

Pinancial Assets Designated at Fair Value Through Surplus or Deficit

Derivative Financial Assets Held for Trading

Financial Assets - Held to Maturity

Investments in Treasury Bills - Foreign

Allowance for Impairment - Investments in Treasury Bills - Foreign

Investments in Treasury Bonds-Local

Investments in Treasury Bonds - Foreign

Allowance for Impairment - Investments in Treasury Bonds - Foreign

Cash - Collecting Officer

Cash - Bankgo Sentral ng Pilipinas

Cash - National Treasury, Modified Disbursements System (MDS)

Financial Assets - Held to Maturity

Financial Assets - Others

Financial Assets - Others

Other Investments and Marketable Securities

Investments in Joint Venture

Loans and Receivable Accounts

Allowance for Impairment - Accounts Receivable

Allowance for Impairment- Notes Receivable

Loans Receivable - Government-Owned and/of Controlled Corporations

Loans Receivable - Government-Owned and/of Controlled Corporations

Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations

* No Allowance for Impairment

Allowance for Impairment - Loans Receivable - Local Government/ Units

Allowance for Impairment - Loans Receivable - Others

Investments In Joint Venture

Allowance for Impairment - Investments in Associates

Operating Lease Receivable

Finance Lease Receivable

Due from National Government Agencies

Due from Government-Owned and/or Controlled Corporations

Due from Central Office

Due from Regional Offices

Due from Officers and Employees

Allowance for Impairment - Other Receivables

Inventory Held far Sale

* No Allowance for Impairment

Loans Receivable - Others

Real Property Tax Receivable

Due from Central Office