Professional Documents
Culture Documents
SUBJECT : Amendment of COA Circular No. 83-200, increasing to P500 and above the
value of items to be categorized as furniture, fixtures, equipment, work animals
and books, and the corresponding revision of the definitions of the affected
accounts in view of such increase.
1.0 PURPOSE
2.2 Consequently, the amount of P300 appearing in the description of the following
accounts is hereby increased to P500:
4.0 EFFECTIVITY