Cost Pools – are costs that were collected and grouped in a respective manner, the different

classification distinguishes it from other types.

Salaries and Employment Benefits;

Short-term employee benefits

2019 2018
P 1,954,902,308 P 1,443,324,841

Post-employment benefit

2019 2018
P 36,413,847 P 36,413,847

Cost of Construction Operations

2019 2018
P 13,291,797,615 P 10,784,175,855

Cost of Airport Operations

2019 2018
P 1,536,616,861 P 941,829,853

Cost of Airport Merchandising Operations

2019 2018
P 88,214,264 P 70,358,260

Cost of Terminal Operations

2019 2018
P 311,649,506 P 17,653,392

Materials, Supplies and Facilities

2019 2018
P 5,551,240,778 P 3,686,294,789

The above classification that where mention above where the usual type of cost that can be found in
Cost pools wherein the forgoing resources are being held to support the operations. Salaries and
Employment Benefits, Cost of Construction Operations, Cost of Airport Operations, Cost of Airport
Merchandising Operations, Cost of Terminal Operations are example of the type cost.
Finance Cost

2019 2018
P 2, 308, 927,779 P 1,333,427,143

Another type of cost pool is grouped by source. It can be noted that when it comes to source the finance
is also link in the group wherein the department could utilized it in the operation.