Annex D

MODIFIED ACCOUNT TITLES AND UACS OBJECT CODES

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Assets Assets
Cash and Cash Equivalents Cash and Cash Equivalents
Cash in Bank-Local Cash Equivalents
Currency
1. Cash in Bank-Local 1010204000 Time Deposits-Local 1010502000
Currency, Time Deposits Currency
2. Cash in Bank-Foreign 1010304000 Time Deposits-Foreign 1010503000
Currency, Time Deposits Currency
Treasury/Agency Cash Treasury/Agency Cash
Accounts Accounts
3. Cash-Constructive Income 1010408000 Cash-Constructive Income 1010408000
Remittance and Other Remittances
Investments Investments
Financial Assets-Held to Financial Assets-Held to
Maturity Maturity
4. Allowance for 1020201100 Allowance for 1020201200
Impairment-Investments Impairment-Investments
in Treasury Bills-Local in Treasury Bills-Local
5. Allowance for 1020202100 Allowance for 1020202200
Impairment-Investments Impairment-Investments
in Treasury Bills- in Treasury Bills-
Foreign Foreign
6. Allowance for 1020203100 Allowance for 1020203200
Impairment-Investments Impairment-Investments
in Treasury Bonds-Local in Treasury Bonds-Local
7. Allowance for 1020204100 Allowance for 1020204200
Impairment-Investments Impairment-Investments
in Treasury Bonds- in Treasury Bonds-
Foreign Foreign
Investments in GOCCs Investments in GOCCs
8. Allowance for 1020401100 Allowance for 1020401200
Impairment-Investments Impairment-Investments
in GOCCs in GOCCs
Investments in Joint Investments in Joint
Venture Ventures
9. Allowance for 1020501100 Allowance for 1020501200
Impairment-Investments Impairment-Investments
in Joint Venture in Joint Ventures
Receivables Receivables
Loans and Receivable Loans and Receivable
Accounts Accounts

1
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
10. Allowance for 1030101100 Allowance for 1030101200
Impairment-Accounts Impairment-Accounts
Receivable Receivable
11. Allowance for 1030102100 Allowance for 1030102200
Impairment-Notes Impairment-Notes
Receivable Receivable
12. Allowance for 1030103100 Allowance for 1030103200
Impairment-Loans Impairment-Loans
Receivable-Government- Receivable-Government-
Owned or Controlled Owned or Controlled
Corporations Corporations
13. Allowance for 1030104100 Allowance for 1030104200
Impairment-Loans Impairment-Loans
Receivable-Local Receivable-Local
Government Units Government Units
14. Allowance for 1030105100 Allowance for 1030105200
Impairment-Interests Impairment-Interests
Receivable Receivable
15. Due from Joint Venture 1030304000 Receivables from Joint 1030122000
Ventures
16. Allowance for 1030199100 Allowance for 1030199200
Impairment-Loans Impairment-Loans
Receivable-Others Receivable-Others
Lease Receivable Lease Receivable
17. Allowance for Impairment 1030201100 Allowance for 1030201200
-Operating Lease Impairment-Operating
Receivable Lease Receivable
18. Allowance for 1030202100 Allowance for 1030202200
Impairment-Finance Impairment-Finance
Lease Receivable Lease Receivable
Intra-Agency Receivables Intra-Agency Receivables
19. Due from Operating Units 1030404000 Due from Operating/Field 1030404000
Units
Other Receivables Other Receivables
20. Receivables- 1030501000 Receivables- 1039901000
Disallowances/Charges Disallowances/Charges
21. Due from Officers and 1030502000 Due from Officers and 1039902000
Employees Employees
22. Due from Non-Government 1030503000 Due from Non-Government 1039903000
Organizations/People's Organizations/Civil
Organization Society Organizations
23. Other Receivables 1030599000 Other Receivables 1039999000
24. Allowance for 1030599100 Allowance for 1039999200
Impairment-Other Impairment-Other
Receivables Receivables

2
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Inventories Inventories
Semi-Expendable Semi-Expendable
Machinery and Equipment Machinery and Equipment
25. Semi-Expendable Other 1040519000 Semi-Expendable Other 1040599000
Machinery and Equipment
Equipment
Investment Property Investment Property
Land and Buildings Land and Buildings
26. Accumulated Impairment 1050101100 Accumulated Impairment 1050101200
Losses-Investment Losses-Investment
Property, Land Property, Land
27. Investment Property, 1050201000 Investment Property, 1050102000
Buildings Buildings
28. Accumulated 1050201100 Accumulated 1050102100
Depreciation-Investment Depreciation-Investment
Property, Buildings Property, Buildings
29. Accumulated Impairment 1050201200 Accumulated Impairment 1050102200
Losses-Investment Losses-Investment
Property, Buildings Property, Buildings
Construction in Progress Construction in Progress
30. Construction in Progress- 1059901000 Construction in Progress- 1059801000
Investment Property, Investment Property,
Buildings Buildings
Property, Plant and Property, Plant and
Equipment Equipment
Land Land
31. Accumulated Impairment 1060101100 Accumulated Impairment 1060101200
Losses-Land Losses-Land
Land Improvements Land Improvements
32. Accumulated Impairment 1060202100 Accumulated Impairment 1060202200
Losses-Land Losses-Land
Improvements, Improvements,
Reforestation Projects Reforestation Projects
Machinery and Equipment Machinery and Equipment
33. Other Machinery and 1060599000 Other Equipment 1060599000
Equipment
34. Accumulated 1060599100 Accumulated 1060599100
Depreciation-Other Depreciation-Other
Machinery and Equipment
Equipment
35. Accumulated Impairment 1060599200 Accumulated Impairment 1060599200
Losses-Other Machinery Losses-Other Equipment
and Equipment
Leased Assets Leased Assets
Improvements Improvements

3
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
36. Leased Asset 1060902000 Leased Asset 1060902000
Improvements, Buildings Improvements, Buildings
and Other Structures
37. Accumulated 1060902100 Accumulated 1060902100
Depreciation-Leased Depreciation-Leased
Asset Improvements, Asset Improvements,
Buildings Buildings and Other
Structures
38. Accumulated Impairment 1060902200 Accumulated Impairment 1060902200
Losses-Leased Asset Losses-Leased Asset
Improvements, Buildings Improvements, Buildings
and Other Structures
Heritage Assets Heritage Assets
39. Historical Buildings 1061001000 Historical Buildings 1061101000
40. Accumulated 1061001100 Accumulated 1061101100
Depreciation-Historical Depreciation-Historical
Buildings Buildings
41. Accumulated Impairment 1061001200 Accumulated Impairment 1061101200
Losses-Historical Losses-Historical
Buildings Buildings
42. Works of Arts and 1061002000 Works of Arts and 1061102000
Archeological Specimens Archeological Specimens
43. Accumulated 1061002100 Accumulated 1061102100
Depreciation-Works of Depreciation-Works of
Arts and Archeological Arts and Archeological
Specimens Specimens
44. Accumulated Impairment 1061002200 Accumulated Impairment 1061102200
Losses-Works of Arts Losses-Works of Arts
and Archeological and Archeological
Specimens Specimens
45. Other Heritage Assets 1061099000 Other Heritage Assets 1061199000
46. Accumulated 1061099100 Accumulated 1061199100
Depreciation-Other Depreciation-Other
Heritage Assets Heritage Assets
47. Accumulated Impairment 1061099200 Accumulated Impairment 1061199200
Losses-Other Heritage Losses-Other Heritage
Assets Assets
Service Concession Service Concession
Tangible Assets Tangible Assets
48. Service Concession-Road 1061101000 Service Concession-Road 1061201000
Networks Networks
49. Accumulated 1061101100 Accumulated 1061201100
Depreciation-Service Depreciation-Service
Concession-Road Concession-Road
Networks Networks

4
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
50. Accumulated Impairment 1061101200 Accumulated Impairment 1061201200
Losses -Service Losses -Service
Concession-Road Concession-Road
Networks Networks
51. Service Concession-Flood 1061102000 Service Concession-Flood 1061202000
Control Systems Control Systems
52. Accumulated 1061102100 Accumulated 1061202100
Depreciation-Service Depreciation-Service
Concession-Flood Concession-Flood
Control Systems Control Systems
53. Accumulated Impairment 1061102200 Accumulated Impairment 1061202200
Losses-Service Losses-Service
Concession-Flood Concession-Flood
Control Systems Control Systems
54. Service Concession-Sewer 1061103000 Service Concession-Sewer 1061203000
Systems Systems
55. Accumulated 1061103100 Accumulated 1061203100
Depreciation-Service Depreciation-Service
Concession-Sewer Concession-Sewer
Systems Systems
56. Accumulated Impairment 1061103200 Accumulated Impairment 1061203200
Losses-Service Losses-Service
Concession-Sewer Concession-Sewer
Systems Systems
57. Service Concession-Water 1061104000 Service Concession-Water 1061204000
Supply Systems Supply Systems
58. Accumulated 1061104100 Accumulated 1061204100
Depreciation-Service Depreciation-Service
Concession-Water Concession-Water
Supply Systems Supply Systems
59. Accumulated Impairment 1061104200 Accumulated Impairment 1061204200
Losses-Service Losses-Service
Concession-Water Concession-Water
Supply Systems Supply Systems
60. Service Concession-Power 1061105000 Service Concession-Power 1061205000
Supply Systems Supply Systems
61. Accumulated 1061105100 Accumulated 1061205100
Depreciation-Service Depreciation-Service
Concession-Power Concession-Power
Supply Systems Supply Systems
62. Accumulated Impairment 1061105200 Accumulated Impairment 1061205200
Losses-Service Losses-Service
Concession-Power Concession-Power
Supply Systems Supply Systems
63. Service Concession- 1061106000 Service Concession- 1061206000

5
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Communications Communications
Networks Networks
64. Accumulated 1061106100 Accumulated 1061206100
Depreciation-Service Depreciation-Service
Concession- Concession-
Communications Communications
Networks Networks
65. Accumulated Impairment 1061106200 Accumulated Impairment 1061206200
Losses-Service Losses-Service
Concession- Concession-
Communications Communications
Networks Networks
66. Service Concession-Seaport 1061107000 Service Concession-Seaport 1061207000
Systems Systems
67. Accumulated 1061107100 Accumulated 1061207100
Depreciation-Service Depreciation-Service
Concession-Seaport Concession-Seaport
Systems Systems
68. Accumulated Impairment 1061107200 Accumulated Impairment 1061207200
Losses-Service Losses-Service
Concession-Seaport Concession-Seaport
Systems Systems
69. Service Concession-Airport 1061108000 Service Concession-Airport 1061208000
Systems Systems
70. Accumulated 1061108100 Accumulated 1061208100
Depreciation-Service Depreciation-Service
Concession-Airport Concession-Airport
Systems Systems
71. Accumulated Impairment 1061108200 Accumulated Impairment 1061208200
Losses-Service Losses-Service
Concession-Airport Concession-Airport
Systems Systems
72. Service Concession-Parks, 1061109000 Service Concession-Parks, 1061209000
Plazas and Monuments Plazas and Monuments
73. Accumulated 1061109100 Accumulated 1061209100
Depreciation-Service Depreciation-Service
Concession-Parks, Concession-Parks,
Plazas and Monuments Plazas and Monuments
74. Accumulated Impairment 1061109200 Accumulated Impairment 1061209200
Losses-Service Losses-Service
Concession-Parks, Concession-Parks,
Plazas and Monuments Plazas and Monuments
75. Service Concession-Railway 1061111000 Service Concession-Railway 1061210000
Systems Systems
76. Accumulated 1061111100 Accumulated 1061210100

6
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Depreciation-Service Depreciation-Service
Concession-Railway Concession-Railway
Systems Systems
77. Accumulated Impairment 1061111200 Accumulated Impairment 1061210200
Losses-Service Losses-Service
Concession-Railway Concession-Railway
Systems Systems
78. Service Concession- 1061112000 Service Concession- 1061211000
Buildings and Other Buildings and Other
Structures Structures
79. Accumulated 1061112100 Accumulated 1061211100
Depreciation-Service Depreciation-Service
Concession-Buildings Concession-Buildings
and Other Structures and Other Structures
80. Accumulated Impairment 1061112200 Accumulated Impairment 1061211200
Losses-Service Losses-Service
Concession-Buildings Concession-Buildings
and Other Structures and Other Structures
81. Other Service Concession 1061199000 Other Service Concession 1061299000
Assets Assets
82. Accumulated 1061199100 Accumulated 1061299100
Depreciation-Other Depreciation-Other
Service Concession Service Concession
Assets Assets
83. Accumulated Impairment 1061199200 Accumulated Impairment 1061299200
Losses-Other Service Losses-Other Service
Concession Assets Concession Assets
Construction in Progress Construction in Progress
84. Construction in Progress- 1069901000 Construction in Progress- 1069801000
Land Improvements Land Improvements
85. Construction in Progress- 1069902000 Construction in Progress- 1069802000
Infrastructure Assets Infrastructure Assets
86. Construction in Progress- 1069903000 Construction in Progress- 1069803000
Buildings and Other Buildings and Other
Structures Structures
87. Construction in Progress- 1069904000 Construction in Progress- 1069804000
Leased Assets Leased Assets
88. Construction in Progress- 1069905000 Construction in Progress- 1069805000
Leased Assets Leased Assets
Improvements Improvements
Other Property, Plant and Other Property, Plant and
Equipment Equipment
89. Work/Zoo Animals 1069801000 Work/Zoo and/or Other 1069901000
Animals
90. Accumulated Depreciation- 1069801100 Accumulated Depreciation- 1069901100

7
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Work/Zoo Animals Work/Zoo and/or Other
Animals
91. Accumulated Impairment 1069801200 Accumulated Impairment 1069901200
Losses- Work/Zoo Animals Losses- Work/Zoo and/or
Other Animals
92. Other Property, Plant and 1069899000 Other Property, Plant and 1069999000
Equipment Equipment
93. Accumulated 1069899100 Accumulated 1069999100
Depreciation-Other Depreciation-Other
Property, Plant and Property, Plant and
Equipment Equipment
94. Accumulated Impairment 1069899200 Accumulated Impairment 1069999200
Losses-Other Property, Losses-Other Property,
Plant and Equipment Plant and Equipment
Biological Assets Biological Assets
Bearer Biological Assets Bearer Biological Assets
95. Accumulated Impairment 1070101100 Accumulated Impairment 1070101200
Losses-Breeding Stocks Losses-Breeding Stocks
96. Accumulated Impairment 1070102100 Accumulated Impairment 1070102200
Losses-Livestock Losses-Livestock
97. Accumulated Impairment 1070103100 Accumulated Impairment 1070103200
Losses-Trees, Plants and Losses-Trees, Plants and
Crops Crops
98. Accumulated Impairment 1070104100 Accumulated Impairment 1070104200
Losses-Aquaculture Losses-Aquaculture
99. Accumulated Impairment 1070199100 Accumulated Impairment 1070199200
Losses-Other Bearer Losses-Other Bearer
Biological Assets Biological Assets
Consumable Biological Consumable Biological
Assets Assets
100. Accumulated Impairment 1070201100 Accumulated Impairment 1070201200
Losses-Livestock Held Losses-Livestock Held
for Consumption/Sale/ for Consumption/Sale/
Distribution Distribution

101. Accumulated Impairment 1070202100 Accumulated Impairment 1070202200

Losses-Trees, Plants and Losses-Trees, Plants and
Crops Held for Crops Held for
Consumption/Sale/ Consumption/Sale/
Distribution Distribution
102. Accumulated Impairment 1070299100 Accumulated Impairment 1070299200
Losses-Other Losses-Other
Consumable Biological Consumable Biological
Assets Assets

8
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Intangible Assets Intangible Assets
Intangible Assets Intangible Assets
103. Patents/Copyrights 1080101000 Patents 1080101000
104. Other Intangible Assets 1080198000 Other Intangible Assets 1080199000
105. Accumulated 1080198100 Accumulated 1080199100
Amortization-Other Amortization-Other
Intangible Assets Intangible Assets
106. Accumulated Impairment 1080198200 Accumulated Impairment 1080199200
Losses-Other Intangible Losses-Other Intangible
Assets Assets
Development in Progress Development in Progress 1089800000
107. Development in Progress- 1089901000 Development in Progress- 1089801000
Patents/Copyrights Patents
108. Development in Progress- 1089902000 Development in Progress- 1089802000
Computer Software Computer Software
109. Development in Progress- 1089903000 Development in Progress- 1089803000
Websites Websites
110. Development in Progress- 1089998000 Development in Progress- 1089899000
Other Intangible Assets Other Intangible Assets
Other Assets
Other Assets
111. Accumulated Impairment 1999901100 Accumulated Impairment 1999901200
Losses-Acquired Assets Losses-Acquired Assets
112. Accumulated Impairment 1999902100 Accumulated Impairment 1999902200
Losses-Foreclosed Losses-Foreclosed
Property/Assets Property/Assets
113. Accumulated Impairment 1999903100 Accumulated Impairment 1999903200
Losses-Forfeited Losses-Forfeited
Property/Assets Property/Assets
114. Accumulated Impairment 1999904100 Accumulated Impairment 1999904200
Losses-Confiscated Losses-Confiscated
Property/Assets Property/Assets
115. Accumulated Impairment 1999905100 Accumulated Impairment 1999905200
Losses-Abandoned/ Losses-Abandoned/
Surrendered Surrendered
Property/Assets Property/Assets
116. Accumulated Impairment 1999999100 Accumulated Impairment 1999999200
Losses-Other Assets Losses-Other Assets
Liabilities Liabilities
Inter-Agency Payables Financial Liabilities
Inter-Agency Payables Payables
117. Due to Joint Venture 2020108000 Payables to Joint Ventures 2010114000
Financial Liabilities Financial Liabilities
Bills/Bonds/Loans Payable Bills/Bonds/Loans Payable
118. Premium on Bonds Payable- 2010202200 Premium on Bonds Payable- 2010202300
9
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Domestic Domestic
119. Discount on Bonds Payable- 2010202100 Discount on Bonds Payable- 2010202400
Domestic Domestic
120. Bond Issue Cost-Domestic 2010202300 Bond Issue Cost-Domestic 2010202500
121. Premium on Bonds Payable- 2010203200 Premium on Bonds Payable- 2010203300
Foreign Foreign
122. Discount on Bonds Payable- 2010203100 Discount on Bonds Payable- 2010203400
Foreign Foreign
123. Bond Issue Cost-Foreign 2010203300 Bond Issue Cost-Foreign 2010203500
Revenue/Income Revenue/Income
Tax Revenue Tax Revenue
Tax Revenue-Fines and Tax Revenue-Fines and
Penalties Penalties
124. Tax Revenue-Fines and 4010504000 Tax Revenue-Fines and 4010599000
Penalties-Other Taxes Penalties-Other Taxes
Service and Business Income Service and Business Income
Business Income Business Income
125. Interest Income-Others 4020221003 Interest Income-Others 4020221099
Assistance/Subsidy Assistance/Subsidy from
Assistance/Subsidy Assistance/Subsidy from
126. Subsidy from Other 4030102000 Assistance from Other 4030102000
National Government National Government
Agencies Agencies
Shares, Grants and Shares, Grants and
Donations Donations
Grants and Donations Donations
127. Income from Grants and 4040201000 Donations in Cash 4040201000
Donations in Cash
128. Income from Grants and 4040202000 Donations in Kind 4040202000
Donations in Kind
Other Non-Operating Non-Operating Income
Income
Miscellaneous Income Miscellaneous Income
129. Proceeds from 4060901000 Proceeds from 4069901000
Insurance/Indemnities Insurance/Indemnities
130. Miscellaneous Income 4060999000 Miscellaneous Income 4069999000
Expenses Expenses
Personnel Services Personnel Services
Other Compensation Other Compensation
131. Bonus-Civilian 5010214001 Year-End Bonus-Civilian 5010214001
132. Bonus-Military/Uniformed 5010214002 Year-End Bonus- 5010214002
Personnel Military/Uniformed
Personnel
Maintenance and Other Maintenance and Other

10
 Annex D

From To
UACS UACS
Account Title Object Account Title Object
Code Code
Operating Expenses Operating Expenses
Demolition/Relocation and
Desilting/Dredging
Expenses
133. Desilting and Dredging 5020802000 Desilting, Drilling and 5020802000
Expenses Dredging Expenses
Repairs and Maintenance Repairs and Maintenance
134. Other Leased Assets 5021309003 Other Leased Assets 5021309099
Improvements Improvements
135. Other Heritage Assets 5021310003 Other Heritage Assets 5021310099
136. Communication Equipment 5021321007 Communications Equipment 5021321007
Financial Assistance/Subsidy to
Assistance/Subsidy
137. Financial Assistance to 5021402000 Assistance to Other National 5021402000
NGAs Government Agencies
138. Financial Assistance to 5021403000 Assistance to Local 5021403000
Local Government Units Government Units
139. Financial Assistance to 5021405000 Assistance to NGOs/CSOs 5021405000
NGOs/POs
Other Maintenance and Other Maintenance and
Operating Expenses Operating Expenses
140. Advertising Expense 5029901000 Advertising, Promotional and 5029901000
Marketing Expense
141. Other Maintenance and 5029999002 Other Maintenance and 5029999099
Operating Expenses Operating Expenses
Financial Expenses
Financial Expenses
142. Bank Charges 5030104000 Bank Charges- 5030104000
Loans/Borrowings
Non-Cash Expenses Non-Cash Expenses
Depreciation Depreciation
143. Other Land Improvements 5050102003 Other Land Improvements 5050102099
144. Other Machinery and 5050105099 Other Equipment 5050105099
Equipment

11