CPS - NGAS Modified Charts of Accounts

CPS / NGAS MODIFIED
CHART OF ACCOUNTS FOR WATER DISTRICTS

CPS (GENERAL AND SUBSIDIARY LEDGER ACCOUNTS)
Original ASSETS
Acct. No.
Cash
120-1 102 Cash- Collecting Officer
122 103 Working Fund
105 Payroll Fund
120-2 107 Cash in Bank- Local Currency
108 Cash in Bank- Foreign Currency
Receivable Accounts
125 111 Accounts Receivable
124 112 Notes Receivable
128 121 Installment Sales Receivable
Other Receivables
127 134 Advances to Officers and Employees
135 Due from Officers and Employees
136 Receivable- Disallowances/Charges
128 141 Rent/lease Receivable
143 Insurance/Reinsurance Claims Receivable
149 Other Receivable
131 Inventories
151 Office Supplies Inventory
157 Fuel, Oil and Lubricants
158 Chemicals and Filtering Supplies Inventory
159 Maintenance Supplies Inventory
168 Construction Materials Inventory
169 Other Inventories
169-01 Meters
169-02 Service Connection Materials
169-03 Trans/Dist. Pipes and Fittings
Prepayments, Deposits and Deferred Charges
171 Prepaid Rent
172 Prepaid Insurance
132 176 Advances to Contractors
177 Guaranty Deposits
178 Other Prepayments and Deposits
181 Input Tax
146 189 Other Deferred Charges
189-01 Prelim.Survey & Investigation Charges
Investments
112 199 Other Investments
Property, Plant and Equipment
Land and Other Improvements
306 201 Land
390 202 Land Improvements
Plant, Buildings and Structures
100 203 Plant (UPIS)
203-01 Collecting and Impounding Reservoirs
203-02 Lake River and Other Channels
203-03 Springs and Tunnels
203-04 Wells
203-05 Supply Mains
203-06 Other Source of Supply Plant
203-07 Other Pumping Plant
203-08 Reservoirs and Tanks
203-09 Transmission and Distribution Mains
203-10 Fire Mains
203-11 Services
203-12 Meters
203-13 Meter Installation
203-14 Hydrants
203-15 Other Transmission and Distribution Mains
203-16 Other Plants
203-17 Utility Plant Held for future use
203-18 Unclassified Utility Plant
Various 204 Buildings and Other Structures
SL Accts. 204-01 Source of Supply Plant Structures and Improvements
204-02 Pumping Plant Structures and Improvements
204-03 Water Treatment Structures and Improvements
204-04 Transmission and Distribution Structures and Improvements
204-05 Administrative Structures and Improvements
Leasehold Improvements
205 Leasehold Improvements- Land
206 Leasehold Improvements- Plant, Bldg. Other Structures
Equipment and Machinery
372 207 Office Equipment
207-01 IT Equipment
375 208 Laboratory Equipment
214###Land Transport Equipment
216 Watercraft
Various 225 Other Machinery and Equipment
SL Accts. 225-01 Power Production Equipment
225-02 Pumping Equipment
225-03 Water Treatment Equipment
225-04 Stores Equipment
225-05 Communications Equipment
225-06 Power Operated Equipment
225-07 Tools, Shop and Garage Equipment
Furniture, Fixtures and Books
372 226 Furniture and Fixtures
830 227 Books
Construction-in-Progress
373 243 Construction-in-Progress- Plant
244 Construction-in-Progress- Buildings and Other Structures
Other Assets
261 Intangible Assets
261-01 IT Software
113 263 Sinking Fund
265 Restricted funds
114 266 Other Reserve Funds
133 279 Other Assets
Asset Contra Accounts

129 301 Allowance for Doubtful Accounts
302 Accumulated Depreciation- Land Improvements
303 Accumulated Depreciation- Plant
304 Accumulated Depreciation- Buildings and Other Structures
305 Accumulated Depreciation- Leasehold Improvement-Land
306 Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures
106 307 Accumulated Depreciation- Office Equipment
308 Accumulated Depreciation- Laboratory Equipment
314 Accumulated Depreciation – Land Transport Equipment
316 Accumulated Depreciation – Watercraft
325 Accumulated Depreciaton- Other Machinery and Equipment
326 Accumulated Depreciation- Furniture and Fixtures
361 Accumulated Amortization - Intangible Assets
LIABILITIES AND EQUITY
Payable Accounts
222 401 Accounts Payable
220 402 Notes Payable
239 405 Insurance Premium Payable
229 406 Interest Payable
239 407 Pension and Retirement Benefits Payable
Inter-Agency Payables
232 412 Due to National Government Agencies (BIR, etc.)
226 413 Due to Government Owned and/or Controlled Corporation
200 414 Due to Local Government Units (in-Lieu Share, etc.)
Other Payables
239 423 Due to Officers and Employees
239 424 Contractor's Security Deposits
425 Bail Bond Payable
224 426 Accrued Light and Power
239 429 Other Payables
Loans/ Lease Payable
211 433 Loans Payable
225 434 Current Portion of Long-term Debt
230 435 Loan Penalty Payable
239 439 Lease Payable
Deferred Credits
446 Deferred Tax Liability (Franchise Tax)
450 Deferred Income from Penalty Charges
227 451 Customers' Deposit
242 459 Other Deferred Credits
Equity
200 471 Government Equity
477 Capital/Equity Reserve
477-01 Property Insurance Reserve
477-02 Injuries and Damages Reserve
477-03 Pensions and Benefits Reserve
477-04 Other Operating Reserve
201 479 Donated Capital (OPIC)
202 481 Retained Earnings
481-01 Balance Transferred from Income Accounts
481-02 Prior Period Adjustments to Retained Earnings
481-03 Appropriations of Retained Earnings
INCOME
Business and Service Income

607 571 Sales Revenue
506 574 Rent/Lease Income
500 576 Generation, Transmission and Distribution Income (Water Sales)
576-01 Metered Sales
576-02 Unmetered Sales
576-03 Sales to Irrigation Customers
576-04 Private Fire Protection Service
576-05 Public Fire Protection Service
576-06 Sales to Other Water Utilities for Resale
576-07 Sales to Government Agencies by Contracts
576-08 Other Sales or Services
526 582 Seminar/Training Fee
524 612 Interest Income
523 613 Dividend Income
610 618 Other Business and Service Income
618-01 Miscellaneous Service Revenue
618-02 Rent of Water Property
618-03 Meter Rental
618-04 Other Water Revenue
612 619 Fines and Penalties- Business and Service Income
619-01 Penalty Charges
619-02 Penalty Charges - Illegal Connections
Gains
623 Gain on Sale of Assets
539 624 Gain on Investment
629 Other Gains
Subsidy Income
631 Subsidy from National Government
201 636 Subsidy from local Government Units
637 Subsidy from Government Owned and/or Controlled Corporation
639 Other Subsidy Income
Other Income
201 649 Grants and Donations
526 659 Other Income
Income Contra Accounts
662 Discounts
507 667 Rebates
EXPENSES
Personal Services
Various Salaries and Wages
SL Accts. 701 Salaries and Wages- Regular
701-01 Source of Supply Expense - Operation Supervision
701-02 Source of Supply Expense - Operation Labor
701-03 Source of Supply Expense - Maintenance Supervision
701-04 Pumping Expense - Power Production Labor
701-05 Pumping Expense - Pumping Labor
701-06 Water Treatment Expense - Operation Labor
701-07 Transmission and Distribution Expense- Maintenance Supervision
701-08 Customer Account Expense - Supervision
701-09 Customer Account Expense - Meter Reading
701-10 Customer Account Expense - Customer Records and Collection
701-11 Administrative and General Salaries
706 Salaries and Wages – Others
706-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers)
Other Compensation
707 Personnel Economic Relief Allowance (PERA)
708 Additional Compensation (ADCOM)
710 Representation Allowance
711 Transportation Allowance
824 712 Clothing and Uniform Allowance
838 713 Honoraria (Directors' Fees and Renumerations, etc
714 Year-end Bonus
719 Other Bonuses and Allowances
Personnel Benefit Contributions (Administrative Expenses)
822-1 721 Life and Retirement Insurance Contributions
822-2 722 PAG-IBIG Contributions
822-3 723 PHILHEALTH Contributions
822-3 724 ECC Contributions
725 Provident Fund Contributions
729 Other Personnel Benefit Contributions
Other Personnel Benefits (Administrative Expenses)
824 731 Pension Benefits- Regular
734 Retirement Benefits - Regular
737 Vacation and Sick Leave Benefits
824 749 Other Personnel Benefits
749-01 Overtime and Holiday Pay (Distribute with Sal. and Wages Cost Center)
Supplies Expenses (Administrative Expenses)
830 751 Office Supplies Expense
840 757 Fuel, Oil and Lubricants Expenses
850 759 Maintenance Supplies Expenses
765 Other Supplies Expenses
Travel and Educational Expenses (Administrative Expenses)
827 766 Travel Expenses
833 767 Training and Scholarship Expenses
Utility Expenses (Administrative Expenses)
768 Water
835 769 Electricity
771 Fuel
Communications Expenses (Administrative Expenses)
772 Postage and Deliveries
773 Telephone Expenses- Landline
831 774 Telephone Expenses- Mobile
775 Internet Expenses
776 Cable, Satellite, Telegraph and Radio Expenses
Printing and Advertising Expenses (Administrative Expenses)
830 777 Printing Expenses
839 778 Advertising, Promotional and Marketing Expenses
Taxes, Duties and Premiums (Administrative Expenses)
844 779 Taxes, Duties and Licenses
837 779-01 Franchise and Regulatory Requirements Expenses
829 781 Insurance Premiums
Representation Expenses (Administrative Expenses)
828 782 Representation Expenses
Awards, Prizes and Other Claims (Administrative Expenses)
783 Awards and Rewards
834 785 Indemnities and Other Claims
Rent /Lease Expenses (Administrative Expenses)
841 786 Rent/ Lease Expenses
Survey and Research Expenses (Administrative Expenses)
843 787 Survey Expenses
788 Research, Exploration and Development Expenses
Generation and Distribution Expenses
500 792 Generation, Transmission and Distribution Expenses
792-01 Source of Supply -Miscellaneous Expenses
792-02 Purchased Water
792-03 Source of Supply - Engineering Expenses
792-04 Power Production Expenses
792-05 Fuel for Power Production
792-06 Pumping Operations Expenses
792-07 Power/Fuel Purchased for Pumping
792-08 Water Treatment Operations expenses
792-09 Chemical, Filtering and Laboratory Supplies Expenses
792-10 Transmission and Distribution Engineering Expenses
792-11 Miscellaneous Customer Accounts Expenses
843 Extraordinary and Miscellaneous Expenses (Administrative Expenses)
795 Extraordinary and Miscellaneous Expenses
830 Membership Dues and Contributions to Organizations
796 Membership Dues and Contribution to Organizations
839 Cultural and Athletic Expenses (Administrative Expenses)
797 Cultural and Athletic Expenses
Repairs and Maintenance
Various 802 Repairs and Maintenance - Land Improvements
SL Accts. 803 Repairs and Maintenance - Plant (UPIS)
803-01 Maintenance of Collecting and Impounding Reservoirs
803-02 Maintenance of Lake River and Other Channels
803-03 Maintenance of Springs and Tunnels
803-04 Maintenance of Wells
803-05 Maintenance of Supply Mains
803-06 Maintenance of Other Source of Supply Plant
803-07 Maintenance of Other Pumping Plant
803-08 Maintenance of Reservoirs and Tanks
803-09 Maintenance of Transmission and Distribution Mains
803-10 Maintenance of Fire Mains
803-11 Maintenance of Services
803-12 Maintenance of Meters
803-13 Maintenance of Meter Installation
803-14 Maintenance of Hydrants
803-15 Maintenance of Other Transmission and Distribution Mains
803-16 Maintenance of Other Plants
Various 804 Repairs and Maintenance - Buildings and Other Structures
SL Accts. 804-01 Maintenance of Source of Supply Plant Structures and Improvements
804-02 Maintenance of Pumping Plant Structures and Improvements
804-03 Maintenance of Water Treatment Structures and Improvements
804-04 Maintenance of Trans. and Distribution Structures and Improvements
804-05 Maintenance of General Administrative Structures and Improvements
807 Repairs and Maintenance - Office Equipment
808 Repairs and Maintenance - Laboratory Equipment
850 814 Repairs and Maintenance - Land Transport Equipment
816 Repairs and Maintenance – Watercraft
817 Repairs and Maintenance - Construction Equipment
Various 825 Repairs and Maintenance - Other Machinery and Equipment

SL Accts. 825-01 Power Production Equipment
850 826 Repairs and Maintenance - Furniture and Fixtures
827 Restorations and Maintenance - Books
Subsidies (Administrative Expenses)
850 839 Other Subsidies
Donations (Administrative Expenses)
836 841 Donations
Professional Services (Administrative Expenses)

825 842 Legal Services
843 Auditing Services
826 845 General/Janitorial Services
846 Security Services
848 Computer Data Processing Services
825 849 Other Professional Services
Doubtful Accounts, Depreciation, Amortization and Depletion
805 901 Doubtful Accounts Expenses
901-01 Uncollectible Accounts
902 Depreciation - Land Improvements
903 Depreciation - Plant (UPIS)
904 Depreciation - Buildings and Other Structures
907 Depreciation - Office Equipment
908 Depreciation - Laboratory Equipment
503 914 Depreciation - Land Transport Equipment
916 Depreciation - Watercraft
917 Depreciation - Construction Equipment
925 Depreciation - Other Machinery and Equipment
926 Depreciation - Furniture and Fixtures
931 Amortization- Intangible Assets
Losses (Administrative Expenses)
539 981 Loss on Foreign Exchange
983 Loss on Sale of Assets
985 Loss of Assets
987 Other Losses
850 Other Maintenance and Operating Expenses (Administrative Expenses)

832 989 Other Maintenance and Operating Expenses
535 Financial Expenses (Administrative Expenses)

843 991 Bank Charges
830 992 Commitment Fees
530 995 Documentary Stamps Expenses
534 996 Interest Expenses
997 Loan Penalty Expenses
INTERMEDIATE ACCOUNTS
540 998 Provision for Income Tax

400 999 Income and Expense Summary
NOTE:
Please refer to Philippine Government Chart of Accounts (PGCA) for other

applicable General Ledger accounts not included in this list.
WATER DISTRICTS
Y LEDGER ACCOUNTS)
Distribution Mains
tructures and Improvements

and Improvements
es and Improvements
ution Structures and Improvements
and Improvements
g. Other Structures
and Other Structures
s and Other Structures

ld Improvement-Land
ld Impvt- Buildings and Other Structures
ansport Equipment
chinery and Equipment
Controlled Corporation
ieu Share, etc.)
Income Accounts
to Retained Earnings
bution Income (Water Sales)
ties for Resale

encies by Contracts
Service Income
nd/or Controlled Corporation
e - Operation Supervision
e - Operation Labor
e - Maintenance Supervision
er Production Labor
e - Operation Labor
ution Expense- Maintenance Supervision
se - Supervision
se - Meter Reading
se - Customer Records and Collection
cct. with Salaries and Wages Cost Centers)


umerations, etc.)

istrative Expenses)
y (Distribute with Sal. and Wages Cost Center)
nistrative Expenses)
ve Expenses)
ministrative Expenses)
tive Expenses)
y Requirements Expenses
nistrative Expenses)
strative Expenses)
ment Expenses
bution Expenses
aneous Expenses
eering Expenses
ons expenses
aboratory Supplies Expenses
ution Engineering Expenses
Accounts Expenses
ses (Administrative Expenses)
Organizations (Administrative Expenses)

o Organizations
trative Expenses)
g and Impounding Reservoirs

er and Other Channels
urce of Supply Plant
sion and Distribution Mains
nsmission and Distribution Mains
s and Other Structures

f Supply Plant Structures and Improvements
Plant Structures and Improvements
eatment Structures and Improvements
d Distribution Structures and Improvements
Administrative Structures and Improvements
nsport Equipment
tion Equipment
achinery and Equipment

ization and Depletion
nses (Administrative Expenses)
Chart of Accounts (PGCA) for other

t included in this list.
CPS / NGAS MODIFIED
GENERAL LEDGER ACCOUNTS
Original ASSETS AND OTHER DEBITS

Acct. No.
Cash
120-1 ### Cash- Collecting Officer
122 ### Working Fund
### Payroll Fund
120-2 ### Cash in Bank- Local Currency
### Cash in Bank- Foreign Currency
Receivable Accounts
125 111 Accounts Receivable
124 112 Notes Receivable
128 ### Installment Sales Receivable
Other Receivables
127 ### Advances to Officers and Employees
### Due from Officers and Employees
### Receivable- Disallowances/Charges
128 ### Rent/lease Receivable
### Insurance/Reinsurance Claims Receivable
### Other Receivable
Inventories
131-1 ### Office Supplies Inventory
131-2 ### Fuel, Oil and Lubricants
131-4 ### Chemicals and Filtering Supplies Inventory
131-3 ### Maintenance Supplies Inventory
131-5 ### Construction Materials Inventory
131-8 ### Other Inventories
169-01 Meters
169-02 Service Connection Materials
169-03 Trans/Dist. Pipes and Fittings

### Prepaid Rent
### Prepaid Insurance
132 ### Advances to Contractors
### Guaranty Deposits
### Other Prepayments and Deposits
### Input Tax
146 ### Other Deferred Charges
Investments
112 ### Other Investments
Original Property, Plant and Equipment

Acct. No. Land and Other Improvements
306 ### Land
390 ### Land Improvements

100 ### Plant (UPIS)
Various SL Accts. ### Buildings and Other Structures
### Leasehold Improvements- Land
### Leasehold Improvements- Plant, Bldg. Other Structures

372 ### Office Equipment
375 ### Laboratory Equipment
373 ######Land Transport Equipment
### Watercraft
Various SL Accts. ### Other Machinery and Equipment

372 ### Furniture and Fixtures
830 ### Books
373 ### Construction-in-Progress- Plant
### Construction-in-Progress- Buildings and Other Structures
Other Assets
### Intangible Assets
113 ### Sinking Fund
### Restricted funds
114 ### Other Reserve Funds
133 ### Other Assets
Asset Contra Accounts

129 ### Allowance for Doubtful Accounts
### Accumulated Depreciation- Land Improvements
### Accumulated Depreciation- Plant
### Accumulated Depreciation- Buildings and Other Structures
### Accumulated Depreciation- Leasehold Improvement-Land
### Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures
106 ### Accumulated Depreciation- Office Equipment
### Accumulated Depreciation- Laboratory Equipment
### Accumulated Depreciation – Land Transport Equipment
### Accumulated Depreciation – Watercraft
### Accumulated Depreciaton- Other Machinery and Equipment
### Accumulated Depreciation- Furniture and Fixtures
### Accumulated Amortization - Intangible Assets
Original LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS

Acct. No.
Payable Accounts
222 ### Accounts Payable
220 ### Notes Payable
239 ### Insurance Premium Payable
229 ### Interest Payable
239 ### Pension and Retirement Benefits Payable
232 ### Due to National Government Agencies (BIR, etc.)
226 ### Due to Government Owned and/or Controlled Corporation
200 ### Due to Local Government Units (in-Lieu Share, etc.)
Other Payables
239 ### Due to Officers and Employees
239 ### Contractor's Security Deposits
### Bail Bond Payable
224 ### Accrued Light and Power
239 ### Other Payables

211 ### Loans Payable
225 ### Current Portion of Long-term Debt
230 ### Loan Penalty Payable
239 ### Lease Payable
Deferred Credits
### Deferred Tax Liability (Franchise tax)
### Deferred Income from Penalty Charges
227 ### Customers' Deposit
242 ### Other Deferred Credits
Equity
200 ### Government Equity
### Capital/Equity Reserve
201 ### Donated Capital (OPIC)
202 ### Retained Earnings
INCOME ACCOUNTS
Business and Service Income

607 ### Sales Revenue
506 ### Rent/Lease Income
500 ### Generation, Transmission and Distribution Income (Water Sales)
526 ### Seminar/Training Fee
524 ### Interest Income
523 ### Dividend Income
610 ### Other Business and Service Income
612 ### Fines and Penalties- Business and Service Income
Original
Acct. No. Gains
### Gain on Sale of Assets
539 ### Gain on Investment
### Other Gains
Subsidy Income
### Subsidy from National Government
201 ### Subsidy from local Government Units
### Subsidy from Government Owned and/or Controlled Corporation
### Other Subsidy Income
Other Income
201 ### Grants and Donations
526 ### Other Income
Income Contra Accounts

### Discounts
507 ### Rebates
OPERATION AND MAINTENANCE EXPENSES ACCOUNTS
Personal Services
Salaries and Wages (Distributed to Cost Centers)
Various SL Accts. ### Salaries and Wages- Regular
### Salaries and Wages – Others
Other Compensation (Distributed to Cost Centers)
### Personnel Economic Relief Allowance (PERA)
### Additional Compensation (ADCOM)
### Representation Allowance
824 ### Clothing and Uniform Allowance
### Honoraria (Directors' Fees and Renumerations, etc.)
### Year-end Bonus
### Other Bonuses and Allowances
Personnel Benefit Contributions (Administrative Expenses*)

822-1 ### Life and Retirement Insurance Contributions
822-2 ### PAG-IBIG Contributions
822-3 ### PHILHEALTH Contributions
822-3 ### ECC Contributions
### Provident Fund Contributions
### Other Personnel Benefit Contributions
824 Other Personnel Benefits (Administrative Expenses*)

### Pension Benefits- Regular
### Retirement Benefits - Regular
### Vacation and Sick Leave Benefits
824 ### Other Personnel Benefits (Overtime/Holiday Pay)
Original Maintenance and Other Operating Expenses

Acct. No.
Supplies Expenses (Administrative Expenses*)
830 ### Office Supplies Expense
840 ### Fuel, Oil and Lubricants Expenses
850 ### Maintenance Supplies Expenses
### Other Supplies Expenses
Travel and Educational Expenses (Administrative Expenses*)

827 ### Travel Expenses
833 ### Training and Scholarship Expenses
Utility Expenses (Administrative Expenses*)
### Water
835 ### Electricity
### Fuel
Communications Expenses (Administrative Expenses*)

### Postage and Deliveries
### Telephone Expenses- Landline
831 ### Telephone Expenses- Mobile
### Internet Expenses
### Cable, Satellite, Telegraph and Radio Expenses
Printing and Advertising Expenses (Administrative Expenses*)

830 ### Printing Expenses
839 ### Advertising, Promotional and Marketing Expenses
Taxes, Duties and Premiu (Administrative Expenses*)

844 ### Taxes, Duties and Licenses
829 ### Insurance Premiums
Representation Expenses (Administrative Expenses*)

828 ### Representation Expenses
Awards, Prizes and Other Claims (Administrative Expenses*)

### Awards and Rewards
834 ### Indemnities and Other Claims
Rent /Lease Expenses (Administrative Expenses*)

841 ### Rent/ Lease Expenses
Survey and Research Expenses (Administrative Expenses*)

843 ### Survey Expenses
### Research, Exploration and Development Expenses

500 ### Generation, Transmission and Distribution Expenses
Extraordinary and Miscellaneous Expenses (Administrative Expenses*)

843 ### Extraordinary and Miscellaneous Expenses
Original
Acct. No. Membership Dues and Contributions to Organizations (Administrative Expenses*)
830 ### Membership Dues and Contribution to Organizations
Cultural and Athletic Expenses (Administrative Expenses*)

839 ### Cultural and Athletic Expenses

### Repairs and Maintenance - Land Improvements
Various SL Accts. ### Repairs and Maintenance - Plant (UPIS)
### Repairs and Maintenance - Buildings and Other Structures
### Repairs and Maintenance - Office Equipment
### Repairs and Maintenance - Laboratory Equipment
850 ### Repairs and Maintenance - Land Transport Equipment
### Repairs and Maintenance – Watercraft
### Repairs and Maintenance - Construction Equipment
Various SL Accts. ### Repairs and Maintenance - Other Machinery and Equipment
850 ### Repairs and Maintenance - Furniture and Fixtures
### Restorations and Maintenance - Books
Subsidies (Administrative Expenses*)
850 ### Other Subsidies
Donations (Administrative Expenses*)

836 ### Donations
Professional Services (Administrative Expenses*)

825 ### Legal Services
### Auditing Services
826 ### General/Janitorial Services
### Security Services
### Computer Data Processing Services
825 ### Other Professional Services
Doubtful Accounts, Depreciation, Amortization and Depletion

805 ### Doubtful Accounts Expenses
### Depreciation - Land Improvements
### Depreciation - Plant (UPIS)
### Depreciation - Buildings and Other Structures
### Depreciation - Office Equipment
### Depreciation - Laboratory Equipment
503 ### Depreciation - Land Transport Equipment
### Depreciation - Watercraft
### Depreciation - Construction Equipment
### Depreciation - Other Machinery and Equipment
### Depreciation - Furniture and Fixtures
### Amortization- Intangible Assets
Losses (Administrative Expenses*)
### Loss on Foreign Exchange
539 ### Loss on Sale of Assets
### Loss of Assets
### Other Losses
Other Maintenance and Operating Expenses (Administrative Expenses*)

850 ### Other Maintenance and Operating Expenses
Original
Acct. No. Financial Expenses (Administrative Expenses*)
535 ### Bank Charges
843 ### Commitment Fees
830 ### Documentary Stamps Expenses
530 ### Interest Expenses
534 ### Loan Penalty Expenses
Note: (*) Administrative Expenses shall be included under the Cost Center
for Administrative and General Expenses (pls. refer to Subsidiary Ledger).
INTERMEDIATE ACCOUNTS
540 ### Provision for Income Tax

400 ### Income and Expense Summary
NOTE:
Please refer to Philippine Government Chart of Accounts (PGCA) for other
applicable General Ledger accounts not included in this list.
CPS / NGAS MODIFIED
SUBSIDIARY LEDGER ACCOUNTS
PLANT, BUILDING AND STRUCTURES,

MACHINERY AND EQUIPMENT ACCOUNTS
I. SOURCE OF SUPPLY FACILITIES
PLANT
203-01 Collecting and Impounding Reservoirs
203-02 Lake River and Other Channels
203-03 Springs and Tunnels
203-04 Wells
203-05 Supply Mains
203-06 Other Source of Supply Plant
BUILDING AND STRUCTURES

204-01 Source of Supply Plant Structures and Improvements
II. PUMPING FACILITIES
PLANT
203-07 Other Pumping Plant

204-02 Pumping Plant Structures and Improvements
MACHINERY AND EQUIPMENT

225-01 Power Production Equipment
III. WATER TREATMENT FACILITIES

204-03 Water Treatment Structures and Improvements

IV. TRANSMISSION AND DISTRIBUTION FACILITIES
PLANT
203-08 Reservoirs and Tanks
203-09 Transmission and Distribution Mains
203-10 Fire Mains
203-11 Services
203-12 Meters
203-13 Meter Installation
203-14 Hydrants
203-15 Other Transmission and Distribution Mains
204-04 Transmission and Distribution Structures and Improvements
V. ADMINISTRATIVE / GENERAL FACILITIES
PLANT
203-16 Other Plant
203-17 Utility Plant Held for future use
203-18 Unclassified Utility Plant
261-01 IT Software

204-05 General Administrative Structures and Improvements

207-01 IT Equipment
OTHER DEFERRED CHARGES
189-01 Prelim.Survey & Investigation Charges
EQUITY ACCOUNTS
CAPITAL/EQUITY RESERVE
477-01 Property Insurance Reserve
477-02 Injuries and Damages Reserve
477-03 Pensions and Benefits Reserve
477-04 Other Operating Reserve
RETAINED EARNINGS
481-01 Balance Transferred from Income Accounts

481-02 Prior Period Adjustments to Retained Earnings
481-03 Appropriations of Retained Earnings
SUBSIDIARY LEDGER ACCOUNTS

BUSINESS AND SERVICE INCOME ACCOUNTS
GENERATION, TRANSMISSION AND DISTRIBUTION INCOME
OTHER BUSINESS AND SERVICE INCOME ACCOUNTS

618-03 Meter Rental
FINES AND PENALTIES - BUSINESS AND SERVICE INCOME
619-01 Penalty Charges - Overdue Water Bills
619-02 Penalty Charges - Illegal Connections
OPERATION AND MAINTENANCE EXPENSES
I. SOURCE OF SUPPLY EXPENSES
OPERATION
SALARIES AND WAGES AND OTHER COMPENSATION/BENEFITS
701-01 Source of Supply Operation Supervision Expenses
701-02 Source of Supply Operation Labor Expenses
706-02 J.O.
707-02 PERA
708-02 ADCOM
GENERATION, TRANSMISSION AND DISTRIBUTION EXPENSES
MAINTENANCE
UTILITY PLANT
701-03 Source of Supply Maintenance Supervision Expenses
803-01 Maintenance of Collecting and Impounding Reservoirs
BUILDINGS AND STRUCTURES

804-01 Maintenance of Source of Supply Plant Structures and Improvements
II. PUMPING EXPENSES
OPERATION

701-04 Power Production Labor Expenses
701-05 Pumping Labor Expenses
707-04 PERA
707-05 PERA
708-05 ADCOM
749-05 Overtime/Holiday Pay
792-04 Power Production Expenses
792-05 Fuel for Power Production
MAINTENANCE
UTILITY PLANT
804-02 Maintenance of Pumping Plant Structures and Improvements
OTHER MACHINERY AND EQUIPMENT

III. WATER TREATMENT EXPENSES
OPERATION

701-06 Water Treatment Operation Labor Expenses
706-06 J.O.
707-06 PERA
708-06 ADCOM
792-09 Chemical, Filtering and Laboratory Supplies Expenses
MAINTENANCE

804-03 Maintenance of Water Treatment Structures and Improvements

IV. TRANSMISSION AND DISTRIBUTION EXPENSES
OPERATION

792-10 Transmission and Distribution Engineering Expenses
MAINTENANCE
UTILITY PLANT
701-07 Transmission and Distribution Expense- Maintenance Supervision
708-07 ADCOM
803-09 Maintenance of Transmission and Distribution Mains
803-15 Maintenance of Other Transmission and Distribution Mains

804-04 Maintenance of Transmission and Distribution Structures and Improvements
V. CUSTOMER ACCOUNT EXPENSES
OPERATION

701-08 Customer Account Supervision Expenses
701-09 Meter Reading Expenses
701-10 Customer Records and Collection Expenses
707-08 PERA
707-09 PERA
707-10 PERA
708-08 ADCOM
708-09 ADCOM
708-10 ADCOM
VI. ADMINISTRATIVE / GENERAL EXPENSES
OPERATION

706-11 J.O.
707-11 PERA
708-11 ADCOM
Note: Included under this Cost Center are Administrative Expenses*

in the General Ledger
MAINTENANCE

804-05 Maintenance of General Administrative Structures and Improvements

PHILIPPINE GOVERNMENT CHART OF ACCOUNTS
COA Circular No.2008-001 dated January 29, 2008
(For use of all Government Agencies)
ASSETS
100 Cash
101 Cash in Treasury
102 Cash – Collecting Officers
103 Working Fund
104 Petty Cash Fund
105 Payroll Fund
106 Cash – National Treasury, Modified Disbursement System
107 Cash in Bank – Local Currency
108 Cash in Bank – Foreign Currency
110 Receivable Accounts
111 Accounts Receivable
112 Notes Receivable
113 Real Property Tax Receivable
114 Special Education Tax Receivable
115 Internal Revenue Receivable
116 Loans Receivable
117 Interests Receivable
118 Receivership and Liquidation Receivable
119 Subrogated Claims Receivable
121 Installment Sales Receivable
120 Inter - Agency Receivables
122 Due from National Treasury
123 Due from National Government Agencies
124 Due from Government-Owned and/or Controlled Corporations
125 Due from Local Government Units
Intra - Agency Receivables
126 Due from Central/Home Office
127 Due from Parent Corporation
128 Due from Bureaus/Offices
129 Due from Regional/Branch Offices
131 Due from Subsidiaries and Affiliates
132 Due from Operating/Field Units
133 Due from Other Funds/Books
140 Other Receivables
134 Advances to Officers and Employees
136 Receivable – Disallowances/Charges
137 Subscriptions Receivable
138 Assigned Receivable
139 Dividend Receivable
141 Rent/Lease Receivable
142 Joint Ventures Receivable
144 Due from Non-Governmental Organizations/People's Organizations
149 Other Receivables
170 Inventories
Supplies Inventory
152 Medical, Dental and Laboratory Supplies Inventory
153 Military, Police and Traffic Supplies Inventory
154 School Supplies Inventory
155 Hospital Supplies Inventory
156 Agricultural and Marine Supplies Inventory
157 Fuel, Oil and Lubricants Inventory
158 Chemical and Filtering Supplies Inventory
Trading/Manufacturing Inventory
161 Merchandise Inventory
162 Raw Materials Inventory
163 Work in Process Inventory
164 Finished Goods Inventory
165 Real Estate Inventory
Other Inventories
166 Garnished/Foreclosed/Reclaimed/Confiscated/Abandoned/Seized Real
and Other Tangible Properties
167 Spare Parts Inventory
190 Prepayments, Deposits and Deferred Charges
171 Prepaid Rent
173 Prepaid Interest
174 Prepaid Income Tax
175 Deposit on Letters of Credit
176 Advances to Contractors
179 Deferred Tax Asset
181 Input Tax
189 Other Deferred Charges
Investments
191 Treasury Bills
192 Stocks and Bonds
193 Investments in Subsidiaries and Affiliates
194 Investments in Joint Venture
195 Investments in Economic Enterprises
196 Investments in Acquired Companies
199 Other Investments
Property, Plant and Equipment
210 Land and Other Improvements
201 Land
202 Land Improvements
Plant, Buildings and Other Structures
203 Plant
204 Buildings and Other Structures
205 Leasehold Improvements – Land
206 Leasehold Improvements – Plant, Buildings and Other Structures
220 Equipment and Machinery
207 Office Equipment
208 Medical, Dental and Laboratory Equipment
209 Military, Police and Traffic Equipment
211 School Equipment
212 Hospital Equipment
213 Agricultural and Marine Equipment
214 Land Transport Equipment
215 Aircraft
216 Watercraft
217 Construction/Port Equipment
218 Technical and Scientific Machinery and Equipment
225 Other Machinery and Equipment
226 Furniture and Fixtures
227 Books
230 Transport Equipment
250 Public Infrastructures and Reforestations
231 Public Infrastructures
232 Reforestations
260 Construction in Progress
241 Construction in Progress – Public Infrastructures
242 Construction in Progress – Land Improvements
243 Construction in Progress – Plant
244 Construction in Progress – Buildings and Other Structures
245 Construction in Progress – Leasehold Improvements – Land
246 Construction in Progress – Leasehold Improvements – Plant,
Buildings and Other Structures
247 Construction in Progress – Real Estate
249 Reforestations in Progress
280 Other Assets
262 Natural Resource Deposits
263 Sinking Fund
264 Premium Reserve Fund
265 Restricted Fund
266 Other Reserve Funds
267 Arts, Archeological Specimens and Other Exhibits
268 Work/Breeding/Other Animals
269 Agricultural Plants and Trees
271 Aquaculture
279 Other Assets
300 Asset Contra Accounts
301 Allowance for Doubtful Accounts
302 Accumulated Depreciation – Land Improvements
303 Accumulated Depreciation – Plant
304 Accumulated Depreciation – Buildings and Other Structures
305 Accumulated Depreciation – Leasehold Improvements – Land
306 Accumulated Depreciation – Leasehold Improvements – Plant,
307 Accumulated Depreciation – Office Equipment
308 Accumulated Depreciation – Medical, Dental and Laboratory Equipment
309 Accumulated Depreciation – Military, Police and Traffic Equipment
311 Accumulated Depreciation – School Equipment
312 Accumulated Depreciation – Hospital Equipment
313 Accumulated Depreciation – Agricultural and Marine Equipment
315 Accumulated Depreciation – Aircraft
316 Accumulated Depreciation – Watercraft
317 Accumulated Depreciation – Construction/Port Equipment
318 Accumulated Depreciation – Technical and Scientific Machinery and
Equipment
325 Accumulated Depreciation – Other Machinery and Equipment
326 Accumulated Depreciation – Furniture and Fixtures
361 Accumulated Amortization – Intangible Assets
362 Accumulated Depletion – Natural Resource Deposits
LIABILITIES AND EQUITY
400 Payable Accounts

401 Accounts Payable
402 Notes Payable
403 Due to Members
404 Dividends Payable
405 Insurance/Reinsurance Premium Payable
406 Interest Payable
407 Pension and Retirement Benefits Payable
408 Tax Refunds Payable
409 Informers' Rewards Payable
411 Due to National Treasury
412 Due to National Government Agencies
413 Due to Government Owned and/or Controlled Corporations
414 Due to Local Government Units
Intra-Agency Payables
415 Due to Central/Home Office
416 Due to Parent Corporations
417 Due to Bureaus/Offices
418 Due to Regional/Branch Offices
419 Due to Subsidiaries and Affiliates
421 Due to Operating/Field Units
422 Due to Other Funds/Books
440 Other Payables
423 Due to Officers and Employees
424 Contractors' Security Deposits
425 Bail Bonds Payable
429 Other Payables
Mortgage/Bonds/Loans/Lease Payable
431 Mortgage Payable
432 Bonds Payable
433 Loans Payable
439 Lease Payable
470 Deferred Credits
441 Deferred Real Property Tax Income
442 Deferred Special Education Tax Income
443 Deferred Interest Income
444 Deferred Income from Installment Sales
445 Deferred Income from Leased Properties
446 Deferred Tax Liability
447 Deferred Internal Revenue Income
448 Unearned Premiums
449 Deposit for Future Sales/Subscriptions
451 Customers' Deposits
452 Output Tax
459 Other Deferred Credits
Liability Contra Accounts
461 Discounts on Bonds Payable
462 Premiums on Bonds Payable
500 Equity
471 Government Equity
472 Members' Equity
473 Capital Stock
474 Premium on Capital Stock
475 Subscribed Capital Stock
476 Treasury Stock
478 Revaluation Capital
479 Donated Capital
481 Retained Earnings
INCOME
600 Tax Revenue

501 Income Tax
502 Import Duties
503 Value Added Tax
504 Expanded Value Added Tax
505 Final Tax
506 Excise Tax
507 Business Tax
508 Documentary Stamp Tax
509 Amusement Tax
511 Capital Gains Tax
512 Franchise Tax
513 Estate Tax
514 Donors Tax
515 Immigration Tax
516 Professional Tax
517 Property Transfer Tax
518 Stock Transfer Tax
519 Common Carrier Tax
521 Travel Tax
522 Motor Vehicles Users Tax
523 Real Property Tax
524 Special Education Tax
525 Special Levy on Idle Lands
526 Special Levy on Lands Benefited by Public Works Projects
527 Printing and Publication Tax
528 Tax on Sand, Gravel and Other Quarry Products
529 Tax on Delivery Vans and Trucks
531 Community Tax
532 Percentage Tax
538 Other Taxes
539 Fines and Penalties – Tax Revenue
640 Internal Revenue Allotment
541 Internal Revenue Allotment
650 Fees, Permits and License Income
551 License Fees
552 Registration Fees
553 Inspection Fees
554 Processing Fees
555 Clearance and Certification Fees
556 Permit Fees
557 Fees on Weights and Measures
558 Occupation Fees
568 Other Fees
569 Fines and Penalties – Fees, Permits and License Income
660 Business and Service Income
571 Sales Revenue
572 Commission Income
573 Concession Income
574 Rent/Lease Income
575 Guarantee Income
576 Generation, Transmission and Distribution Income
577 Winnings
578 Unclaimed Prizes
579 Insurance/Reinsurance Premiums
581 School Fees
582 Seminar/Training Fees
583 Examination Fees
584 Athletic and Cultural Fees
585 Fabrication Fees
586 Financing Fees
587 Irrigation Fees
588 Landing and Aeronautical Fees
589 Parking/Terminal Fees
591 Toll Fees
592 Transportation Fees
593 Port Duties and Fees
594 Wharfage Fees
595 Lodging Fees
596 Hospital Fees
597 Medical, Dental and Laboratory Fees
598 Market and Slaughterhouse Fees
601 Garbage Fees
602 Management Supervision/Trusteeship Fees
603 Consultancy Fees
604 Audit Fees
605 Consular Service Fees
606 Legal Fees
607 Litigation Fees
608 Participation Fees
609 Postal and Telemoney Order Fees
611 Income from Economic Enterprises
612 Interest Income
613 Dividend Income
614 Membership Fees
618 Other Business and Service Income
619 Fines and Penalties – Business and Service Income
730 Gains
621 Gain on Foreign Exchange
622 Gain on Securitization
624 Gain on Investments
629 Other Gains
740 Subsidy Income
632 Subsidy from Central Office
633 Subsidy from Bureaus/Offices
634 Subsidy from Regional Offices
635 Subsidy from Operating/Field Units
636 Subsidy from Local Government Units
637 Subsidy from Government – Owned and/or Controlled Corporations
638 Subsidy from Other Funds
750 Other Income
641 Share from Income of Joint Venture Operations
642 Share from Income of Economic Zones and Zone Locators
643 Share from Expanded Value Added Tax
644 Share from National Wealth
645 Share from Receipts of PAGCOR and PCSO
646 Share from Tobacco Excise Tax
647 Share from Arrastre and Stevedoring Income
648 Share from Income of Other GOCCs
649 Grants and Donations
659 Other Income
790 Income Contra Accounts
661 Cost of Sales
662 Discounts
663 Tax Refunds
664 Premium Refunds
665 Sales Returns
666 Hospital Free Services
667 Rebates
EXPENSES
Personal Services
800 Salaries and Wages
701 Salaries and Wages – Regular
702 Salaries and Wages – Military/Police
703 Salaries and Wages – Faculty
706 Salaries and Wages – Others
810 Other Compensations
712 Clothing and Uniform Allowance
713 Honoraria
714 Year-end Bonus
820 Personnel Benefit Contributions
721 Life and Retirement Insurance Contributions
722 PAG-IBIG Contributions
723 PHILHEALTH Contributions
724 ECC Contributions
830 Other Personnel Benefits
731 Pension Benefits – Regular
732 Pension Benefits – Military/Police
733 Pension Benefits – Faculty
734 Retirement Benefits – Regular
735 Retirement Benefits – Military/Police
736 Retirement Benefits – Faculty
Maintenance and Other Operating Expenses
Supplies Expenses
751 Office Supplies Expenses
752 Medical, Dental and Laboratory Supplies Expenses
753 Military, Police and Traffic Supplies Expenses
754 School Supplies Expenses
755 Hospital Supplies Expenses
756 Agricultural and Marine Supplies Expenses
757 Fuel, Oil and Lubricants Expenses
758 Chemical and Filtering Supplies Expenses
759 Maintenance Supplies Expenses
Travel and Educational Expenses
766 Travel Expenses
767 Training and Scholarship Expenses
Utility Expenses
768 Water
769 Electricity
771 Fuel
Communication Expenses
773 Telephone Expenses – Landline
774 Telephone Expenses – Mobile
Printing and Advertising Expenses
777 Printing Expenses
778 Advertising, Promotional and Marketing Expenses
Taxes, Duties and Premiums
779 Taxes, Duties and Licenses
781 Insurance/Reinsurance Premiums
Representation Expenses
782 Representation Expenses
Awards, Prizes and Other Claims
784 Prizes
785 Indemnities and Other Claims
Rent/Lease Expenses
786 Rent/Lease Expenses
Survey and Research Expenses
787 Survey Expenses
788 Research, Exploration and Development Expenses
Demolition and Dredging Expenses
789 Demolition and Relocation Expenses
791 Desilting and Dredging Expenses
792 Generation, Transmission and Distribution Expenses
Members' Benefits
793 Members' Benefits
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
794 Confidential and Intelligence Expenses
Membership Dues and Contribution Expenses
796 Membership Dues and Contributions to Organizations
Cultural and Athletic Expenses
Food and Laundry Expenses
798 Food Expenses
799 Laundry Expenses
801 Repairs and Maintenance – Public Infrastructures
802 Repairs and Maintenance – Land Improvements
803 Repairs and Maintenance – Plant
804 Repairs and Maintenance – Buildings and Other Structures
805 Repairs and Maintenance – Leasehold Improvements – Land
806 Repairs and Maintenance – Leasehold Improvements – Plant,
807 Repairs and Maintenance – Office Equipment
808 Repairs and Maintenance – Medical, Dental and Laboratory Equipment
809 Repairs and Maintenance – Military, Police and Traffic Equipment
811 Repairs and Maintenance – School Equipment
812 Repairs and Maintenance – Hospital Equipment
813 Repairs and Maintenance – Agricultural and Marine Equipment
814 Repairs and Maintenance – Land Transport Equipment
815 Repairs and Maintenance – Aircraft
816 Repairs and Maintenance – Watercraft
817 Repairs and Maintenance – Construction/Port Equipment
818 Repairs and Maintenance – Technical and Scientific Machinery and
Equipment
825 Repairs and Maintenance – Other Machinery and Equipment
826 Repairs and Maintenance – Furniture and Fixtures
827 Restorations and Maintenance – Books
829 Maintenance – Reforestations
Subsidies
831 Subsidy to National Government Agencies
832 Subsidy to Central Office
833 Subsidy to Bureaus/Offices
834 Subsidy to Regional Offices
835 Subsidy to Operating/Field Units
836 Subsidy to Local Government Units
837 Subsidy to Government-Owned and/or Controlled Corporations
838 Subsidy to Other Funds
839 Other Subsidies
Donations
841 Donations
Professional Services
842 Legal Services
844 Consultancy Services
845 General/Janitorial Services
847 Brokers Services
849 Other Professional Services
900 Doubtful Accounts, Depreciation, Amortization and Depletion
901 Doubtful Accounts Expenses
902 Depreciation – Land Improvements
903 Depreciation – Plant
904 Depreciation – Buildings and Other Structures
905 Depreciation – Leasehold Improvements – Land
906 Depreciation – Leasehold Improvements – Plant, Buildings and
Other Structures
907 Depreciation – Office Equipment
908 Depreciation – Medical, Dental and Laboratory Equipment
909 Depreciation – Military, Police and Traffic Equipment
911 Depreciation – School Equipment
912 Depreciation – Hospital Equipment
913 Depreciation – Agricultural and Marine Equipment
914 Depreciation – Land Transport Equipment
915 Depreciation – Aircraft
916 Depreciation – Watercraft
917 Depreciation – Construction/Port Equipment
918 Depreciation – Technical and Scientific Machinery and Equipment
925 Depreciation – Other Machinery and Equipment
926 Depreciation – Furniture and Fixtures
931 Amortization – Intangible Assets
932 Depletion – Natural Resource Deposits
980 Losses
981 Loss on Foreign Exchange
982 Loss on Securitization
984 Loss on Investments
985 Loss of Assets
986 Impairment Loss
987 Other Losses
989 Other Maintenance and Operating Expenses
990 Financial Expenses
991 Bank Charges
992 Commitment Fees
993 Guarantee Fees
994 Loss on Guaranty
995 Documentary Stamp Expenses
996 Interest Expenses
997 Other Financial Charges
590 INTERMEDIATE ACCOUNTS

998 Provision for Income Tax
999 Income and Expense Summary
SAMPLE WATER DISTRICT
BALANCE SHEET
AS OF -__________________________________
YEAR TO DATE Increase ( Decrease)

Actual This Month This Month Last Year Over Last Year
Amount % to Total Amount % to Total Amount % to Total
ASSETS AND OTHER DEBITS

CURRENT ASSETS
Cash
102 Cash- Collecting Officer
103 Working Fund
105 Payroll Fund
107 Cash in Bank- Local Currency
108 Cash in Bank- Foreign Currency
Total
Receivable Accounts
111 Accounts Receivable
301 Allowance for Doubtful Accounts
Accounts Receivable- Net
112 Notes Receivable
121 Installment Sales Receivable
Total
Other Receivables
134 Advances to Officers and Employees
136 Receivable- Disallowances/Charges
141 Rent/lease Receivable
149 Other Receivable
Total
Inventories
157 Fuel, Oil and Lubricants
158 Chemicals and Filtering Supplies Inventory
Total
171 Prepaid Rent
176 Advances to Contractors
181 Input Tax
189 Other Deferred Charges
TOTAL CURRENT ASSETS
NON-CURRENT ASSETS
Investments
199 Other Investments
TOTAL NON-CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT

Land and Other Improvements
201 Land
202 Land Improvements
302 Accumulated Depreciation- Land Improvements
Total
203 Plant (UPIS)
303 Accumulated Depreciation- Plant
204 Buildings and Other Structures
304 Accumulated Depreciation- Buildings and Other Structures
Total
205 Leasehold Improvements- Land
305 Accumulated Depreciation-Leasehold Improvements- Land
206 Leasehold Improvements- Plant, Buildings and Other Structures
306 Accumulated Depreciation-Leasehold Improvements- Plant, Buildings and Other Structures

207 Office Equipment
307 Accumulated Depreciation- Office Equipment
208 Laboratory Equipment
308 Accumulated Depreciation- Laboratory Equipment
214 Land Transport Equipment
216 Watercraft
316 Accumulated Depreciation- Watercrafts
225 Other Machinery and Equipment
325 Accumulated Depreciaton- Other Machinery and Equipment
Total
226 Furniture and Fixtures
326 Accumulated Depreciation- Furniture and Fixtures
227 Books
Total
243 Construction-in-Progress- Plant
244 Construction-in-Progress- Buildings and Other Structures
TOTAL PROPERTY, PLANT AND EQUIPMENT
OTHER ASSETS
361 Accumulated Amortization-Intangible Assets
263 Sinking Fund
265 Restricted funds
266 Other Reserve Funds
279 Other Assets
TOTAL OTHER ASSETS
TOTAL ASSETS AND OTHER DEBITS

BALANCE SHEET
AS OF -__________________________________
YEAR TO DATE Increase ( Decrease)

Actual This Month This Month Last Year Over Last Year
LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS Amount % to Total Amount % to Total Amount % to Total
CURRENT LIABILITIES
Payable Accounts
401 Accounts Payable
402 Notes Payable
405 Insurance Premium Payable
407 Pension and Retirement Benefits Payable
Total
412 Due to National Government Agencies (BIR, etc.)
413 Due to Government Owned and/or Controlled Corporation
414 Due to Local Government Units (in-Lieu Share, etc.)
Total
Other Payables
423 Due to Officers and Employees
424 Contractor's Security Deposits
425 Bail Bond Payable
426 Accrued Light and Power
429 Other Payables
Total

434 Current Portion of Long-term Debt
406 Interest Payable
435 Loan Penalty Payable
439 Lease Payable
Total
TOTAL CURRENT LIABILITIES
NON-CURRENT LIABILITIES
433 Loans Payable
TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITIES
DEFERRED CREDITS
446 Deferred Tax Liability (Franchise Tax)
450 Deferred Income from Penalty Charges
451 Customers' Deposit
459 Other Deferred Credits
TOTAL DEFERRED CREDITS
EQUITY
471 Government Equity
479 Donated Capital (OPIC)
481 Retained Earnings
TOTAL EQUITY
TOTAL LIABILITIES, EQUITY AND
OTHER CREDIT ACCOUNTS
Republic of the Philippines
ABC WATER DISTRICT
CASH FLOW STATEMENT

Sample Format)
Cash Flows from Operating Activities

Cash Inflows:
125, 125-1, 125-S Collection of Water Bills
524, 506, 526, 529, 600, 610, 612, 125-P, 614 Collection of Other Water Revenues
100, 128-C, 128, 501, 127 Refund of District Fund
223, 227 , 230, 238, 239, 226 Customer Deposits and Other Receipts
Refund of overpayment of expenses and Cash Advances
Receipt of Performance/Bidders/Bail Bonds
Total Cash Inflows
Cash Outflows:
Payment of Operating Expenses:
, 789, 738,707,710, 711, 712, 715,716, 717, 718, 719, 737, 739, 740,742,
Payroll749
757 Fuel/Power for Pumping
Chemicals
713, 714, 734, Other Operation and Maint. Expenses
Payment of Payables
Purchase of office supplies Inventory
Payment of prepaid expenses
721, 722, 723, 724,725 Remittance of GSIS/PAG-IBIG/Withholding Taxes
Total Cash Outflows
Total Cash Provided (used) by Operating Activities
Cash Flows from Investing Activities:
Cash Inflows:
Proceeds from Short-Term Investments
Proceeds from sale of:
Office Equipment, Furniture and Fixtures
Transportation Equipment
Other Property, Plant and Equipment
Total Cash Inflows
Cash Outflows:
Investments in Securities
Purchase/construction of
Buildings
Office Equipment, Furnitures and Fixtures
Transportation Equipment
Other Property, Plant and Equipment
Total Cash Outflows
Total Cash Provided (Used) by Investing Activities
Cash Flows from Financing Activities
Cash Inflows:
Proceeds from Borrowings (Loans Payable)
Cash Outflows:
Cash payment of int.on loans payable and other fin. charges
Payments of domestic and foreign loans
Total Cash Provided (used) by Financing Activities
Cash Provided by Operating, Investing and Financing Activities
Add: Cash and Cash Equivalents - Beginning
Cash and Cash Equivalents, Ending
pines
CT
ENT
THIS MONTH Y-T-D
Cash Advances
XXX XXX
XXX XXX
XXX XXX
XXX XXX
XXX XXX
XXX XXX
d other fin. charges
XXX XXX
ng Activities XXX XXX
XXX XXX
XXX XXX
ABC Water District
Income Statement
For the period ended December 31, 20__
CURRENT MONTH YEAR TO DATE

Actual Budget Variance Actual Budget Variance
Amount % to Total Amount % to Total Amount % to Budget Amount % to Total Amount % to Total Amount % to Budget
Business and Service Income:
571 Sales Revenue
574 Rent/Lease Income
576 Generation, Transmission and Distribution Income
582 Seminar/Training Fee
612 Interest Income
613 Dividend Income
618 Other Business and Service Income
619 Fines and Penalties- Service Income
662 Discounts
667 Rebates
Total Business and Service Income
Less: Operating Expenses:

Operation Expenses:
Personal Services
701 Salaries
712 Clothing and Uniform Allowance
713 Honoraria (Directors' Fees & Remunerations,etc)
714 Year-end Bonus
721 Life and Retirement Insurance Contributions
722 PAG-IBIG Contributions
723 PHILHEALTH Contributions
724 ECC Contributions
731 Pension Benefits- Regular
734 Retirement Benefits - Regular
Total Personal Services
Other operations Expenses
751 Office Supplies Expense
766 Travel Expenses
768 Water
769 Electricity
771 Fuel
774 Telephone Expenses- Mobile
778 Advertising, Promotional and Marketing Expenses
781 Insurance Premiums
786 Rent/ Lease Expenses
787 Survey Expenses
788 Research, Exploration and Development Exp.
789 Wages-Job Order
792 Generation, Transmission and Distribution Exp.
796 Membership Dues and Cont. to Organizations
839 Other Subsidies
841 Donations
842 Legal Services
901 Doubtful Accounts Expenses
902 Depreciation - Land Improvements
903 Depreciation - Plant (UPIS)
904 Depreciation - Buildings and Other Structures
907 Depreciation - Office Equipment
908 Depreciation - Laboratory Equipment
914 Depreciation - Land Transport Equipment
916 Depreciation- Watercrafts
917 Depreciation - Construction Equipment
925 Depreciation - Other Machinery and Equipment
926 Depreciation - Furniture and Fixtures
931 Amortization- Intangible Asstes
Total Other Operations Expenses
Total Operation Expenses
Maintenance Expenses:
802 Repairs and Maintenance - Land Improvements
803 Repairs and Maintenance - Plant (UPIS)
804 Repairs and Maintenance - Bldgs. & Other Struct.
808 Repairs and Maintenance - Laboratory Equipment
814 Repairs and Maintenance - Land Transport Equip't
816 Repairs and Maintenance - Watercrafts
817 Repairs and Maintenance - Construction Equip't
825 Repairs and Maintenance - Other Mach.and Equip't
826 Repairs and Maintenance - Furniture and Fixtures
827 Restoration and Maintenance- Books
Total Maintenance Expenses
Total Operation and Maintenance Expenses
Utility Operating Income
Other Income
624 Gain on Investment
629 Other Gains
636 Subsidy from local Government Units
637 Subsidy from Gov't Owned and/or Controlled Corp.
649 Grants and Donations
659 Other Income
Total Income
Miscellaneous Income Deductions
981 Loss on Foreign Exchange
985 Loss of Assets
987 Other Losses
Net Income Before Interest & Financial Charges
991 Bank Charges
992 Commitment Fees
995 Documentary Stamps Expenses
996 Interest Expenses
997 Loan Penalty Expenses
Net Income for the Period
DETAILED STATEMENT OF REVENUES AND EXPENSES
FOR THE PERIOD ENDED ____________,200__
PRODUCTION DIVISION
SOURCE OF SUPPLY EXPENSES:
OPERATIONS EXPENSES
Salaries and Wages and Other Comp./Benefits

Source of Supply Operation Supervision Exp.
Source of Supply Operation Labor Expenses
Other Wages
ADCOM
Generation, Trans. And Distribution Expenses
TOTAL OPERATIONS EXPENSE
MAINTENANCE EXPENSES
Utility Plant
701-03 Source of Supply Maint. Supervision Expenses
803-01 Maint. of Collecting and Impounding Reservoirs
Buildings and Structures

804-01 Maint. of Source of Supply Plant Structures
TOTAL MAINTENANCE EXPENSES
TOTAL SOURCE OF SUPPLY EXPENSES
PUMPING EXPENSES:
OPERATIONS EXPENSES
Salaries and Wages and Other Compensation
701-04 Power Production Labor Expenses
701-05 Pumping Labor Expenses
708-04 ADCOM

Power Production Expenses
757-03 Fuel for Power Production-WTP
757-04 Fuel for Power Production-Production Well
757-06 Fuel for Power Production-Sewer
TOTAL OPERATIONS EXPENSES
Utility Plant

804-02 Maint. of Pumping Plant Structures and Imp.
Other Machinery and Equipment

TOTAL PUMPING EXPENSES
WATER TREATMENT EXPENSES:
OPERATIONS EXPENSES
Salaries and Wages and Other Compensation

701-06 Water Treatment Operation Labor Expenses
708-06 ADCOM
792-09 Chemical, Filtering and Laboratory Supplies Exp.

804-03 Maint. of Water Treatment Structures and Imp.
Other Machinery and Equipment

808 Repairs and Maintenance - Laboratory Equip't
TOTAL WATER TREATMENT EXPENSES
TOTAL PRODUCTION EXPENSES
CONSTRUCTION AND MAINTENANCE DIVISION

TRANSMISSION & DISTRIBUTION EXPENSES
OPERATIONS EXPENSES
Generation, Trans. And Dist. Expenses

792-10 Trans.and Distribution Eng'g Expenses
Utility Plant
701-07 Trans.and Dist.Expense- Maint.Supervision
706-07 J.O.
708-07 ADCOM
803-09 Maintenance of Trans. and Dist. Mains
803-15 Maintenance of Other Trans.and Dist.Mains
803-16 Maintenance of Sewers
817 Repairs and Maintenance - Cons. Equip't
Buildings and structures
804-04 Maint.of Trans.and Dist.Structures & Imp.
TOTAL TRANS. & DIST. EXPENSES
COMMERCIAL DIVISION
OPERATING REVENUES Amount % to Total Amount % to Total Amount % to Budget Amount % to Total Amount % to Total Amount % to Budget
Generation, Trans. and Distribution Income
576-02 Metered Sales-Arrears
576-03 Metered Sales- Previous Years' Arrears
576-07 Sales by Delivery
576-08 Sales to Watercraft(Wharf)
662 (Discounts)
667 (Rebates)
TOTAL WATER SALES
Other Business and Service Income

618-03 Meter Rental
619-01 Penalty Charges
619-02 Penalty Charges- Illegal Connections
659-01 Rent/Lease Income
612 Interest Income
613 Dividend Income
TOTAL OTHER REVENUES
TOTAL OPERATING REVENUES
CUSTOMERS' ACCTS EXPENSE
OPERATION EXPENSES
701-08 Customer Account Supervision Expenses

701-09 Meter Reading Expenses
701-10 Customer Records and Collection Expenses
708-08 ADCOM
708-09 ADCOM
708-10 ADCOM
TOTAL CUSTOMER ACCTS EXPENSES
ADMINISTRATIVE DIVISION
ADMINISTRATIVE EXPENSES:
OPERATIONS EXPENSES
Salaries and Wages and Other Comp./Benefits

708-11 ADCOM
721-749 (Misc. Personnel Benefits)
713 Honoraria (Directors' Fees and Remunerations)
Supplies Expenses
751 Office Supplies Expense
Travel and Educational Expenses
766 Travel Expenses
Utility Expenses
768 Water
769 Electricity
771 Fuel
Communications Expenses
774 Telephone Expenses- Mobile
Printing and Advertising Expenses
778 Advertising, Promotional and Marketing Exp.
Taxes, Duties and Premiums
781 Insurance Premiums
Representation Expenses
Awards, Prizes and Other Claims
Rent /Lease Expenses
786 Rent/ Lease Expenses
Survey and Research Expenses
787 Survey Expenses
788 Research, Exploration and Development Exp.
Extraordinary and Miscellaneous Expenses
Membership Dues and Contributions to Org.
796 Membership Dues and Contribution to Org.
Cultural and Athletic Expenses
Subsidies
839 Other Subsidies
Professional Services
842 Legal Services
Other Maintenance and Operating Expenses
804-05 Maint. of Gen. Adm. Structures and Improv't
814 Repairs and Maintenance - Land Trans. Equip't
826-01 Repairs and Maintenance - Furn. and Fixtures
TOTAL ADMINISTRATIVE EXPENSES

CPS - NGAS Modified Charts of Accounts

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CPS - NGAS Modified Charts of Accounts

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CPS / NGAS MODIFIED

CHART OF ACCOUNTS FOR WATER DISTRICTS

Asset Contra Accounts

LIABILITIES AND EQUITY

Business and Service Income

Various 825 Repairs and Maintenance - Other Machinery and Equipment

Professional Services (Administrative Expenses)

850 Other Maintenance and Operating Expenses (Administrative Expenses)

535 Financial Expenses (Administrative Expenses)

540 998 Provision for Income Tax

Please refer to Philippine Government Chart of Accounts (PGCA) for other

tructures and Improvements

and Other Structures

s and Other Structures

chinery and Equipment

ties for Resale

nd/or Controlled Corporation

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

y (Distribute with Sal. and Wages Cost Center)

Organizations (Administrative Expenses)

g and Impounding Reservoirs

urce of Supply Plant

sion and Distribution Mains

nsmission and Distribution Mains

s and Other Structures

achinery and Equipment

nses (Administrative Expenses)

Chart of Accounts (PGCA) for other

GENERAL LEDGER ACCOUNTS

Original ASSETS AND OTHER DEBITS

Prepayments, Deposits and Deferred Charges

Original Property, Plant and Equipment

Plant, Buildings and Structures

Equipment and Machinery

Furniture, Fixtures and Books

Asset Contra Accounts

Original LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS

Loans/ Lease Payable

Business and Service Income

Income Contra Accounts

OPERATION AND MAINTENANCE EXPENSES ACCOUNTS

Personnel Benefit Contributions (Administrative Expenses*)

824 Other Personnel Benefits (Administrative Expenses*)

Original Maintenance and Other Operating Expenses

Travel and Educational Expenses (Administrative Expenses*)

Communications Expenses (Administrative Expenses*)

Printing and Advertising Expenses (Administrative Expenses*)

Taxes, Duties and Premiu (Administrative Expenses*)

Representation Expenses (Administrative Expenses*)

Awards, Prizes and Other Claims (Administrative Expenses*)

Rent /Lease Expenses (Administrative Expenses*)

Survey and Research Expenses (Administrative Expenses*)

Generation and Distribution Expenses

Extraordinary and Miscellaneous Expenses (Administrative Expenses*)

Cultural and Athletic Expenses (Administrative Expenses*)

Repairs and Maintenance

Donations (Administrative Expenses*)

Professional Services (Administrative Expenses*)