Uacs New Codes

Unified Accounts Code Structure
# Object Co de / Sub-Object Co de UACS St at us

Asset 10 0 0 0 0 0 0 0 0
Cash and Cash Equivalent s 10 10 0 0 0 0 0 0
Cash o n Hand 10 10 10 0 0 0 0
1 Cas h - Colle cting Office rs 10 10 10 10 0 0 Active
2 Pe tty Cas h 10 10 10 20 0 0 Active
Cash in Bank - Lo cal Currency 10 10 20 0 0 0 0
3 Cas h in Bank - Local Curre ncy, Bangko Se ntral ng Pilipinas 10 10 20 10 0 0 Active
Cash in Bank - Lo cal Currency, Current Acco unt 10 10 20 20 0 0
4 Cas h in Bank - Local Curre ncy, Curre nt Account - Allie d Bank 10 10 20 20 0 1 Active
5 Cas h in Bank - Local Curre ncy, Curre nt Account - Amanah 10 10 20 20 0 2 Active
Bank
6 Cas h in Bank - Local Curre ncy, Curre nt Account - As ia Unite d 10 10 20 20 0 3 Active
Bank Corporation
7 Cas h in Bank - Local Curre ncy, Curre nt Account - Aus tralia 10 10 20 20 0 4 Active
and Ne w Ze aland Bank
8 Cas h in Bank - Local Curre ncy, Curre nt Account - Banco de 10 10 20 20 0 5 Active
Oro (BDO)
9 Cas h in Bank - Local Curre ncy, Curre nt Account - Bangkok 10 10 20 20 0 6 Active
Bank
10 Cas h in Bank - Local Curre ncy, Curre nt Account - Bangkok 10 10 20 20 0 7 Active
Bank Public Company Limite d
11 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of 10 10 20 20 0 8 Active
China
12 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of 10 10 20 20 0 9 Active
Comme rce
13 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of the 10 10 20 20 10 Active
Philippine Is lands (BPI)
14 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of 10 10 20 20 11 Active
Tokyo
15 Cas h in Bank - Local Curre ncy, Curre nt Account - China 10 10 20 20 12 Active
Banking Corporation
16 Cas h in Bank - Local Curre ncy, Curre nt Account - Chinatrus t 10 10 20 20 13 Active
Comme rcial Bank
17 Cas h in Bank - Local Curre ncy, Curre nt Account - Citibank 10 10 20 20 14 Active
18 Cas h in Bank - Local Curre ncy, Curre nt Account - De uts che 10 10 20 20 15 Active
Bank AG
19 Cas h in Bank - Local Curre ncy, Curre nt Account - 10 10 20 20 16 Active
De ve lopme nt Bank of the Philippine s (DBP)
20 Cas h in Bank - Local Curre ncy, Curre nt Account - Eas t-We s t 10 10 20 20 17 Active
Banking Corporation
21 Cas h in Bank - Local Curre ncy, Curre nt Account - Equitable 10 10 20 20 18 Active
PCI Bank
22 Cas h in Bank - Local Curre ncy, Curre nt Account - Firs t 10 10 20 20 19 Active
Cons olidate d Bank (FCB)
1

23 Cas h in Bank - Local Curre ncy, Curre nt Account - Fuji-Miz uho 10 10 20 20 20 Active
Bank
24 Cas h in Bank - Local Curre ncy, Curre nt Account - Hong Kong 10 10 20 20 21 Active
and Shanghai Banking Corp
Inte rnational Comme rcial Bank of China
Inte rnational Exchange Bank
27 Cas h in Bank - Local Curre ncy, Curre nt Account - Land Bank 10 10 20 20 24 Active
of the Philippine s (LBP)
28 Cas h in Bank - Local Curre ncy, Curre nt Account - Maybank 10 10 20 20 25 Active
Philippine s
Me tropolitan and Trus t Co
30 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 27 Active
Bank of Communication
Bus ine s s Bank
National Bank (PNB)
Pos tal Savings Bank (PPSB)
Trus t Company
Ve te rans Bank (PVB)
36 Cas h in Bank - Local Curre ncy, Curre nt Account - Riz al 10 10 20 20 33 Active
Comme rcial Banking Corp (RCBC)
37 Cas h in Bank - Local Curre ncy, Curre nt Account - Robins ons 10 10 20 20 34 Active
Bank
38 Cas h in Bank - Local Curre ncy, Curre nt Account - Se curity 10 10 20 20 35 Active
Bank
39 Cas h in Bank - Local Curre ncy, Curre nt Account - Standard 10 10 20 20 36 Active
Charte re d Bank
40 Cas h in Bank - Local Curre ncy, Curre nt Account - Ste rling 10 10 20 20 37 Active
Bank of As ia
41 Cas h in Bank - Local Curre ncy, Curre nt Account - Union Bank 10 10 20 20 38 Active
of the Philippine s
42 Cas h in Bank - Local Curre ncy, Curre nt Account - Unite d 10 10 20 20 39 Active
Coconut Plante rs Bank (UCPB)
Cash in Bank - Lo cal Currency, Savings Acco unt 10 10 20 30 0 0
43 Cas h in Bank - Local Curre ncy, Savings Accounts - Land 10 10 20 30 0 1 Active
Bank of the Philippine s (LBP)
44 Cas h in Bank - Local Curre ncy, Savings Accounts - 10 10 20 30 0 2 Active
2

45 Cas h in Bank - Local Curre ncy, Savings Accounts - Philippine 10 10 20 30 0 3 Active
National Bank (PNB)
Amanah Bank (PAB)
Pos t Savings Bank (PPSB)
49 Cas h in Bank - Local Curre ncy, Savings Accounts - Unite d 10 10 20 30 0 7 Active
Cash in Bank - Lo cal Currency, T ime Depo sit s 10 10 20 40 0 0
50 Cas h in Bank - Local Curre ncy, Time De pos its - Land Bank of 10 10 20 40 0 1 Active
the Philippine s (LBP)
51 Cas h in Bank - Local Curre ncy, Time De pos its - 10 10 20 40 0 2 Active
52 Cas h in Bank - Local Curre ncy, Time De pos its - Philippine 10 10 20 40 0 3 Active
53 Cas h in Bank - Local Curre ncy, Time De pos its - Philippine 10 10 20 40 0 4 Active
National Bank (PNB)
54 Cas h in Bank - Local Curre ncy, Time De pos its - Unite d 10 10 20 40 0 5 Active
Cash in Bank - Fo reign Currency 10 10 30 0 0 0 0
55 Cas h in Bank - Fore ign Curre ncy, Bangko Se ntral ng Pilipinas 10 10 30 10 0 0 Active
56 Cas h in Bank - Fore ign Curre ncy, Curre nt Account 10 10 30 20 0 0 Active
Cash in Bank - Fo reign Currency, Savings Acco unt 10 10 30 30 0 0
57 Cas h in Bank - Fore ign Curre ncy, Savings Account - Land 10 10 30 30 0 1 Active
Bank of the Philippine s (LBP)
58 Cas h in Bank - Fore ign Curre ncy, Savings Account - 10 10 30 30 0 2 Active
59 Cas h in Bank - Fore ign Curre ncy, Savings Account - 10 10 30 30 0 3 Active
Philippine National Bank (PNB)
60 Cas h in Bank - Fore ign Curre ncy, Savings Account - Unite d 10 10 30 30 0 4 Active
Cash in Bank - Fo reign Currency, T ime Depo sit s 10 10 30 40 0 0
61 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Land Bank 10 10 30 40 0 1 Active
of the Philippine s (LBP)
62 Cas h in Bank - Fore ign Curre ncy, Time De pos its - 10 10 30 40 0 2 Active
63 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Philippine 10 10 30 40 0 3 Active
National Bank (PNB)
64 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Unite d 10 10 30 40 0 4 Active
T reasury/Agency Cash Acco unt s 10 10 40 0 0 0 0
65 Cas h - Tre as ury/Age ncy De pos it, Re gular 10 10 40 10 0 0 Active
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66 Cas h - Tre as ury/Age ncy De pos it, Spe cial Account 10 10 40 20 0 0 Active
67 Cas h - Tre as ury/Age ncy De pos it, Trus t 10 10 40 30 0 0 Active
68 Cas h - Modifie d Dis burs e me nt Sys te m (MDS), Re gular 10 10 40 40 0 0 Active
69 Cas h - Modifie d Dis burs e me nt Sys te m (MDS), Spe cial 10 10 40 50 0 0 Active
Account
70 Cas h - Modifie d Dis burs e me nt Sys te m (MDS), Trus t 10 10 40 60 0 0 Active
71 Cas h - Tax Re mittance Advice 10 10 40 70 0 0 Active
72 Cas h - Cons tructive Income Re mittance 10 10 40 80 0 0 Active
Cash Equivalent s 10 10 50 0 0 0 0
73 Tre as ury Bills 10 10 50 10 0 0 Active
Invest ment s 10 20 0 0 0 0 0 0
Financial Asset s at Fair Value T hro ugh Surplus o r 10 20 10 0 0 0 0
Def icit
74 Financial As s e ts He ld for Trading 10 20 10 10 0 0 Active
75 Financial As s e ts De s ignate d at Fair Value Through Surplus 10 20 10 20 0 0 Active
or De ficit
76 De rivative Financial As s e ts He ld for Trading 10 20 10 30 0 0 Active
77 De rivative Financial As s e ts De s ignate d at Fair Value 10 20 10 40 0 0 Active
Through Surplus or De ficit
Financial Asset s - Held t o Mat urit y 10 20 20 0 0 0 0
78 Inve s tme nts in Tre as ury Bills - Local 10 20 20 10 0 0 Active
Allo wance f o r Impairment - Invest ment s in T reasury 10 20 20 11 0 0
Bills - Lo cal
79 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bills - 10 20 20 11 0 0 Active
Local
80 Inve s tme nts in Tre as ury Bills - Fore ign 10 20 20 20 0 0 Active
81 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bills - 10 20 20 21 0 0 Active
Fore ign
82 Inve s tme nts in Tre as ury Bonds - Local 10 20 20 30 0 0 Active
Allo wance f o r Impairment - Invest ment s in Bo nds - 10 20 20 31 0 0
Lo cal
83 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bonds 10 20 20 31 0 0 Active
- Local
84 Inve s tme nts in Tre as ury Bonds - Fore ign 10 20 20 40 0 0 Active
85 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bonds 10 20 20 41 0 0 Active
- Fore ign
Financial Asset s - Ot hers 10 20 30 0 0 0 0
86 Inve s tme nts in Stocks 10 20 30 10 0 0 Active
87 Inve s tme nts in Bonds 10 20 30 20 0 0 Active
88 Othe r Inve s tme nts 10 20 3990 0 0 Active
89 Inve s tme nts in GOCCs 10 20 40 10 0 0 Active
Invest ment s in GOCCs 10 20 40 0 0 0 0
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90 Allowance for Impairme nt - Inve s tme nts in GOCCs 10 20 40 11 0 0 Active
91 Inve s tme nts in Joint Ve nture 10 20 50 10 0 0 Active
Invest ment s in Jo int Vent ure 10 20 50 0 0 0 0
92 Allowance for Impairme nt - Inve s tme nts in Joint Ve nture 10 20 50 11 0 0 Active
93 Inve s tme nts in As s ociate s 10 20 60 10 0 0 Active
Invest ment s in Asso ciat es 10 20 60 0 0 0 0
94 Allowance for Impairme nt - Inve s tme nts in As s ociate s 10 20 60 11 0 0 Active
95 Sinking Fund 10 20 70 10 0 0 Active
Receivables 10 30 0 0 0 0 0 0
Lo ans and Receivable Acco unt s 10 30 10 0 0 0 0
96 Accounts Re ce ivable 10 30 10 10 0 0 Active
97 Allowance for Impairme nt - Accounts Re ce ivable 10 30 10 11 0 0 Active
98 Note s Re ce ivable 10 30 10 20 0 0 Active
99 Allowance for Impairme nt - Note s Re ce ivable 10 30 10 21 0 0 Active
100 Loans Re ce ivable - Gove rnme nt-Owne d and/or Controlle d 10 30 10 30 0 0 Active
Corporations
101 Allowance for Impairme nt - Loans Re ce ivable - Gove rnme nt- 10 30 10 31 0 0 Active
Owne d and/or Controlle d Corporations
102 Loans Re ce ivable - Local Gove rnme nt Units 10 30 10 40 0 0 Active
103 Allowance for Impairme nt - Loans Re ce ivable - Local 10 30 10 41 0 0 Active
Gove rnme nt Units
Int erest s Receivable 10 30 10 50 0 0
104 Inte re s ts Re ce ivable 10 30 10 50 0 0 Active
105 Allowance for Impairme nt - Inte re s ts Re ce ivable 10 30 10 51 0 0 Active
106 Divide nds Re ce ivable 10 30 10 60 0 0 Active
107 Loans Re ce ivable - Othe rs 10 30 1990 0 0 Active
Allo wance f o r Impairment - Lo ans Receivables - 10 30 1991 0 0
Ot hers
108 Allowance for Impairme nt - Loans Re ce ivable - Othe rs 10 30 1991 0 0 Active
Lease Receivable 10 30 20 0 0 0 0
Operat ing Lease Receivable 10 30 20 10 0 0
109 Ope rating Le as e Re ce ivable 10 30 20 10 0 0 Active
110 Allowance for Impairme nt - Ope rating Le as e Re ce ivable 10 30 20 11 0 0 Active
111 Finance Le as e Re ce ivable 10 30 20 20 0 0 Active
112 Allowance for Impairme nt - Finance Le as e Re ce ivable 10 30 20 21 0 0 Active
Int er-Agency Receivables 10 30 30 0 0 0 0
113 Due from National Gove rnme nt Age ncie s 10 30 30 10 0 0 Active
114 Due from Gove rnme nt-Owne d and/or Controlle d 10 30 30 20 0 0 Active
Corporations
Due f o m Lo cal Go vernment Unit s 10 30 30 30 0 0
115 Due from Local Gove rnme nt Units 10 30 30 30 0 0 Active
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116 Due from Joint Ve nture 10 30 30 40 0 0 Active
Int ra-Agency Receivables 10 30 40 0 0 0 0
Due f ro m Cent ral Of f ice 10 30 40 10 0 0
117 Due from Ce ntral Office 10 30 40 10 0 0 Active
118 Due from Bure aus 10 30 40 20 0 0 Active
119 Due from Re gional Office s 10 30 40 30 0 0 Active
120 Due from Ope rating Units 10 30 40 40 0 0 Active
Ot her Receivables 10 30 50 0 0 0 0
Receivables - Disallo wances/Charges 10 30 50 10 0 0
121 Re ce ivable s - Dis allowance s /Charge s 10 30 50 10 0 0 Active
122 Due from Office rs and Employe e s 10 30 50 20 0 0 Active
123 Due from Non-Gove rnme nt Organiz ations /Pe ople 's 10 30 50 30 0 0 Active
Organiz ations
124 Othe r Re ce ivable s 10 30 5990 0 0 Active
Allo wance f o r Impairment - Ot her Receivables 10 30 5991 0 0
125 Allowance for Impairme nt - Othe r Re ce ivable s 10 30 5991 0 0 Active
Invent o ries 10 40 0 0 0 0 0 0
Invent o ry Held f o r Sale 10 40 10 0 0 0 0
Merchandise Invent o ry 10 40 10 10 0 0
126 Supplie s and Mate rials 10 40 10 10 0 1 Active
127 Drugs and Me dicine s 10 40 10 10 0 2 Active
128 Agricultural Produce 10 40 10 10 0 3 Active
129 Ammunitions 10 40 10 10 0 4 Active
130 Prope rty and Equipme nt 10 40 10 10 0 5 Active
131 Othe rs 10 40 10 10 99 Active
Invent o ry Held f o r Dist ribut io n 10 40 20 0 0 0 0
132 Food Supplie s for Dis tribution 10 40 20 10 0 0 Active
133 We lfare Goods for Dis tribution 10 40 20 20 0 0 Active
134 Drugs and Me dicine s for Dis tribution 10 40 20 30 0 0 Active
135 Me dical, De ntal and Laboratory Supplie s for Dis tribution 10 40 20 40 0 0 Active
136 Agricultural and Marine Supplie s for Dis tribution 10 40 20 50 0 0 Active
137 Agricultural Produce for Dis tribution 10 40 20 60 0 0 Active
138 Te xtbooks and Ins tructional Mate rials for Dis tribution 10 40 20 70 0 0 Active
139 Cons truction Mate rials for Dis tribution 10 40 20 80 0 0 Active
140 Prope rty and Equipme nt for Dis tribution 10 40 20 90 0 0 Active
Ot her Supplies and Mat erials f o r Dist ribut io n 10 40 2990 0 0
141 Othe r Supplie s and Mate rials for Dis tribution 10 40 2990 0 0 Active
Invent o ry Held f o r Manuf act uring 10 40 30 0 0 0 0
142 Raw Mate rials Inve ntory 10 40 30 10 0 0 Active
143 Work-In-Proce s s Inve ntory 10 40 30 20 0 0 Active
6

144 Finis he d Goods Inve ntory 10 40 30 30 0 0 Active
Invent o ry Held f o r Co nsumpt io n 10 40 40 0 0 0 0
145 Office Supplie s Inve ntory 10 40 40 10 0 0 Active
146 Accountable Forms , Plate s and Sticke rs Inve ntory 10 40 40 20 0 0 Active
147 Non-Accountable Forms Inve ntory 10 40 40 30 0 0 Active
148 Animal/Zoological Supplie s Inve ntory 10 40 40 40 0 0 Active
149 Food Supplie s Inve ntory 10 40 40 50 0 0 Active
150 Drugs and Me dicine s Inve ntory 10 40 40 60 0 0 Active
151 Me dical, De ntal and Laboratory Supplie s Inve ntory 10 40 40 70 0 0 Active
152 Fue l, Oil and Lubricants Inve ntory 10 40 40 80 0 0 Active
153 Agricultural and Marine Supplie s Inve ntory 10 40 40 90 0 0 Active
154 Te xtbooks and Ins tructional Mate rials Inve ntory 10 40 410 0 0 0 Active
155 Military, Police and Traffic Supplie s Inve ntory 10 40 4110 0 0 Active
156 Che mical and Filte ring Supplie s Inve ntory 10 40 4120 0 0 Active
157 Cons truction Mate rials Inve ntory 10 40 4130 0 0 Active
158 Othe r Supplie s and Mate rials Inve ntory 10 40 4990 0 0 Active
Invest ment Pro pert y 10 50 0 0 0 0 0 0
Land and Buildings 10 50 10 0 0 0 0
159 Inve s tme nt Prope rty, Land 10 50 10 10 0 0 Active
160 Accumulate d Impairme nt Los s e s - Inve s tme nt Prope rty, 10 50 10 11 0 0 Active
Land
161 Inve s tme nt Prope rty, Buildings 10 50 10 20 0 0 Active
162 Accumulate d De pre ciation - Inve s tme nt Prope rty, Buildings 10 50 10 21 0 0 Active
163 Accumulate d Impairme nt Los s e s - Inve s tme nt Prope rty, 10 50 10 22 0 0 Active
Buildings
Pro pert y, Plant and Equipment 10 60 0 0 0 0 0 0
Land 10 60 10 0 0 0 0
164 Accumulate d Impairme nt Los s e s - Land 10 60 10 11 0 0 Active
Land Impro vement s 10 60 20 0 0 0 0
165 Land Improve me nts - Aquaculture Structure s 10 60 20 10 0 0 Active
Accumulat ed Depreciat io n - Land Impro vement s, 10 60 20 11 0 0
Aquacult ure St ruct ures
166 Accumulate d De pre ciation - Land Improve me nts - 10 60 20 11 0 0 Active
Aquaculture Structure s
Accumulat ed Impairment Lo sses - Land 10 60 20 12 0 0
Impro vement s, Aquacult ure St ruct ures
167 Accumulate d Impairme nt Los s e s - Land Improve me nts - 10 60 20 12 0 0 Active
Aquaculture Structure s
168 Land Improve me nts , Re fore s tation Proje cts 10 60 20 20 0 0 Active
169 Accumulate d Impairme nt Los s e s - Land Improve me nts , 10 60 20 21 0 0 Active
Re fore s tation Proje cts
7

170 Othe r Land Improve me nts 10 60 2990 0 0 Active
171 Accumulate d De pre ciation - Othe r Land Improve me nts 10 60 2991 0 0 Active
172 Accumulate d Impairme nt Los s e s - Othe r Land 10 60 2992 0 0 Active
Improve me nts
Inf rast ruct ure Asset s 10 60 30 0 0 0 0
173 Road Ne tworks 10 60 30 10 0 0 Active
174 Accumulate d De pre ciation - Road Ne tworks 10 60 30 11 0 0 Active
175 Accumulate d Impairme nt Los s e s - Road Ne tworks 10 60 30 12 0 0 Active
176 Flood Control Sys te ms 10 60 30 20 0 0 Active
177 Accumulate d De pre ciation - Flood Control Sys te ms 10 60 30 21 0 0 Active
178 Accumulate d Impairme nt Los s e s - Flood Control Sys te ms 10 60 30 22 0 0 Active
179 Se we r Sys te ms 10 60 30 30 0 0 Active
Accumulat ed Depreciat io n - Sewer Syst ems 10 60 30 31 0 0
180 Accumulate d De pre ciation - Se we r Sys te ms 10 60 30 31 0 0 Active
181 Accumulate d Impairme nt Los s e s - Se we r Sys te ms 10 60 30 32 0 0 Active
182 Wate r Supply Sys te ms 10 60 30 40 0 0 Active
183 Accumulate d De pre ciation - Wate r Supply Sys te ms 10 60 30 41 0 0 Active
Accumulat ed Impairment Lo sses - Wat er Supply 10 60 30 42 0 0
Syst ems
184 Accumulate d Impairme nt Los s e s - Wate r Supply Sys te ms 10 60 30 42 0 0 Active
185 Powe r Supply Sys te ms 10 60 30 50 0 0 Active
186 Accumulate d De pre ciation - Powe r Supply Sys te ms 10 60 30 51 0 0 Active
187 Accumulate d Impairme nt Los s e s - Powe r Supply Sys te ms 10 60 30 52 0 0 Active
188 Communication Ne tworks 10 60 30 60 0 0 Active
Accumulat ed Depreciat io n - Co mmunicat io n 10 60 30 61 0 0
Net wo rks
189 Accumulate d De pre ciation - Communication Ne tworks 10 60 30 61 0 0 Active
190 Accumulate d Impairme nt Los s e s - Communication Ne tworks 10 60 30 62 0 0 Active
191 Se aport Sys te ms 10 60 30 70 0 0 Active
192 Accumulate d De pre ciation - Se aport Sys te ms 10 60 30 71 0 0 Active
193 Accumulate d Impairme nt Los s e s - Se aport Sys te ms 10 60 30 72 0 0 Active
194 Airport Sys te ms 10 60 30 80 0 0 Active
Accumulat ed Depreciat io n - Airpo rt Syst ems 10 60 30 81 0 0
195 Accumulate d De pre ciation - Airport Sys te ms 10 60 30 81 0 0 Active
196 Accumulate d Impairme nt Los s e s - Airport Sys te ms 10 60 30 82 0 0 Active
197 Parks , Plaz as and Monume nts 10 60 30 90 0 0 Active
198 Accumulate d De pre ciation - Parks , Plaz as and Monume nts 10 60 30 91 0 0 Active
199 Accumulate d Impairme nt Los s e s - Parks , Plaz as and 10 60 30 92 0 0 Active
Monume nts
200 Othe r Infras tructure As s e ts 10 60 3990 0 0 Active
201 Accumulate d De pre ciation - Othe r Infras tructure As s e ts 10 60 3991 0 0 Active
8

202 Accumulate d Impairme nt Los s e s - Othe r Infras tructure 10 60 3992 0 0 Active
As s e ts
Buildings and Ot her St ruct ures 10 60 40 0 0 0 0
203 Buildings 10 60 40 10 0 0 Active
204 Accumulate d De pre ciation - Buildings 10 60 40 11 0 0 Active
205 Accumulate d Impairme nt Los s e s - Buildings 10 60 40 12 0 0 Active
206 School Buildings 10 60 40 20 0 0 Active
207 Accumulate d De pre ciation - School Buildings 10 60 40 21 0 0 Active
208 Accumulate d Impairme nt Los s e s - School Buildings 10 60 40 22 0 0 Active
209 Hos pitals and He alth Ce nte rs 10 60 40 30 0 0 Active
Accumulat ed Depreciat io n - Ho spit als and Healt h 10 60 40 31 0 0
Cent ers
210 Accumulate d De pre ciation - Hos pitals and He alth Ce nte rs 10 60 40 31 0 0 Active
211 Accumulate d Impairme nt Los s e s - Hos pitals and He alth 10 60 40 32 0 0 Active
Ce nte rs
212 Marke ts 10 60 40 40 0 0 Active
213 Accumulate d De pre ciation - Marke ts 10 60 40 41 0 0 Active
214 Accumulate d Impairme nt Los s e s - Marke ts 10 60 40 42 0 0 Active
215 Slaughte rhous e s 10 60 40 50 0 0 Active
Accumulat ed Depreciat io n - Slaught erho uses 10 60 40 51 0 0
216 Accumulate d De pre ciation - Slaughte rhous e s 10 60 40 51 0 0 Active
217 Accumulate d Impairme nt Los s e s - Slaughte rhous e s 10 60 40 52 0 0 Active
218 Hos te ls and Dormitorie s 10 60 40 60 0 0 Active
219 Accumulate d De pre ciation - Hos te ls and Dormitorie s 10 60 40 61 0 0 Active
220 Accumulate d Impairme nt Los s e s - Hos te ls and Dormitorie s 10 60 40 62 0 0 Active
221 Othe r Structure s 10 60 4990 0 0 Active
222 Accumulate d De pre ciation - Othe r Structure s 10 60 4991 0 0 Active
223 Accumulate d Impairme nt Los s e s - Othe r Structure s 10 60 4992 0 0 Active
Machinery and Equipment 10 60 50 0 0 0 0
224 Machine ry 10 60 50 10 0 0 Active
225 Accumulate d De pre ciation - Machine ry 10 60 50 11 0 0 Active
226 Accumulate d Impairme nt Los s e s - Machine ry 10 60 50 12 0 0 Active
227 Office Equipme nt 10 60 50 20 0 0 Active
228 Accumulate d De pre ciation - Office Equipme nt 10 60 50 21 0 0 Active
229 Accumulate d Impairme nt Los s e s - Office Equipme nt 10 60 50 22 0 0 Active
230 Information and Communication Te chnology Equipme nt 10 60 50 30 0 0 Active
231 Accumulate d De pre ciation - Information and Communication 10 60 50 31 0 0 Active
Te chnology Equipme nt
232 Accumulate d Impairme nt Los s e s - Information and 10 60 50 32 0 0 Active
Communication Te chnology Equipme nt
233 Agricultural and Fore s try Equipme nt 10 60 50 40 0 0 Active
9
234 Accumulate d De pre ciation - Agricultural and Fore s try 10 60 50 41 0 0 Active

Equipme nt
235 Accumulate d Impairme nt Los s e s - Agricultural and Fore s try 10 60 50 42 0 0 Active
Equipme nt
236 Marine and Fis he ry Equipme nt 10 60 50 50 0 0 Active
237 Accumulate d De pre ciation - Marine and Fis he ry Equipme nt 10 60 50 51 0 0 Active
238 Accumulate d Impairme nt Los s e s - Marine and Fis he ry 10 60 50 52 0 0 Active
Equipme nt
239 Airport Equipme nt 10 60 50 60 0 0 Active
240 Accumulate d De pre ciation - Airport Equipme nt 10 60 50 61 0 0 Active
241 Accumulate d Impairme nt Los s e s - Airport Equipme nt 10 60 50 62 0 0 Active
242 Communication Equipme nt 10 60 50 70 0 0 Active
243 Accumulate d De pre ciation - Communication Equipme nt 10 60 50 71 0 0 Active
244 Accumulate d Impairme nt Los s e s - Communication 10 60 50 72 0 0 Active
Equipme nt
245 Cons truction and He avy Equipme nt 10 60 50 80 0 0 Active
246 Accumulate d De pre ciation - Cons truction and He avy 10 60 50 81 0 0 Active
Equipme nt
247 Accumulate d Impairme nt Los s e s - Cons truction and He avy 10 60 50 82 0 0 Active
Equipme nt
Disast er Respo nse and Rescue Equipment 10 60 50 90 0 0
248 Fire fighting Equipme nt and Acce s s orie s 10 60 50 90 0 1 Active
249 Flood and Re s cue Equipme nt 10 60 50 90 0 2 Active
250 Earthquake Re s cue Equipme nt 10 60 50 90 0 3 Active
251 Volcanic Eruption Re s cue Equipme nt 10 60 50 90 0 4 Active
252 Lands lide Re s cue Equipme nt 10 60 50 90 0 5 Active
253 Accumulate d De pre ciation - Dis as te r Re s pons e and Re s cue 10 60 50 91 0 0 Active
Equipme nt
254 Accumulate d Impairme nt Los s e s - Dis as te r Re s pons e and 10 60 50 92 0 0 Active
Re s cue Equipme nt
255 Military, Police and Se curity Equipme nt 10 60 510 0 0 0 Active
256 Accumulate d De pre ciation - Military, Police and Se curity 10 60 510 1 0 0 Active
Equipme nt
257 Accumulate d Impairme nt Los s e s - Military, Police and 10 60 510 2 0 0 Active
Se curity Equipme nt
258 Me dical Equipme nt 10 60 5110 0 0 Active
259 Accumulate d De pre ciation - Me dical Equipme nt 10 60 5111 0 0 Active
260 Accumulate d Impairme nt Los s e s - Me dical Equipme nt 10 60 5112 0 0 Active
261 Printing Equipme nt 10 60 5120 0 0 Active
262 Accumulate d De pre ciation - Printing Equipme nt 10 60 5121 0 0 Active
263 Accumulate d Impairme nt Los s e s - Printing Equipme nt 10 60 5122 0 0 Active
10

264 Sports Equipme nt 10 60 5130 0 0 Active
265 Accumulate d De pre ciation - Sports Equipme nt 10 60 5131 0 0 Active
266 Accumulate d Impairme nt Los s e s - Sports Equipme nt 10 60 5132 0 0 Active
267 Te chnical and Scie ntific Equipme nt 10 60 5140 0 0 Active
268 Accumulate d De pre ciation - Te chnical and Scie ntific 10 60 5141 0 0 Active
Equipme nt
269 Accumulate d Impairme nt Los s e s - Te chnical and Scie ntific 10 60 5142 0 0 Active
Equipme nt
270 Othe r Machine ry and Equipme nt 10 60 5990 0 0 Active
271 Accumulate d De pre ciation - Othe r Machine ry and Equipme nt 10 60 5991 0 0 Active
272 Accumulate d Impairme nt Los s e s - Othe r Machine ry and 10 60 5992 0 0 Active
Equipme nt
T ranspo rt at io n Equipment 10 60 60 0 0 0 0
273 Motor Ve hicle s 10 60 60 10 0 0 Active
274 Accumulate d De pre ciation - Motor Ve hicle s 10 60 60 11 0 0 Active
275 Accumulate d Impairme nt Los s e s - Motor Ve hicle s 10 60 60 12 0 0 Active
276 Trains 10 60 60 20 0 0 Active
277 Accumulate d De pre ciation - Trains 10 60 60 21 0 0 Active
278 Accumulate d Impairme nt Los s e s - Trains 10 60 60 22 0 0 Active
279 Aircrafts and Aircrafts Ground Equipme nt 10 60 60 30 0 0 Active
280 Accumulate d De pre ciation - Aircrafts and Aircrafts Ground 10 60 60 31 0 0 Active
Equipme nt
281 Accumulate d Impairme nt Los s e s - Aircrafts and Aircrafts 10 60 60 32 0 0 Active
Ground Equipme nt
282 Wate rcrafts 10 60 60 40 0 0 Active
283 Accumulate d De pre ciation - Wate rcrafts 10 60 60 41 0 0 Active
284 Accumulate d Impairme nt Los s e s - Wate rcrafts 10 60 60 42 0 0 Active
285 Othe r Trans portation Equipme nt 10 60 6990 0 0 Active
286 Accumulate d De pre ciation - Othe r Trans portation Equipme nt 10 60 6991 0 0 Active
287 Accumulate d Impairme nt Los s e s - Othe r Trans portation 10 60 6992 0 0 Active
Equipme nt
Furnit ure, Fixt ures and Bo o ks 10 60 70 0 0 0 0
288 Furniture and Fixture s 10 60 70 10 0 0 Active
289 Accumulate d De pre ciation - Furniture and Fixture s 10 60 70 11 0 0 Active
290 Accumulate d Impairme nt Los s e s - Furniture and Fixture s 10 60 70 12 0 0 Active
291 Books 10 60 70 20 0 0 Active
292 Accumulate d De pre ciation - Books 10 60 70 21 0 0 Active
293 Accumulate d Impairme nt Los s e s - Books 10 60 70 22 0 0 Active
Leased Asset s 10 60 80 0 0 0 0
294 Le as e d As s e ts , Land 10 60 80 10 0 0 Active
295 Le as e d As s e ts , Buildings and Othe r Structure s 10 60 80 20 0 0 Active
11

296 Accumulate d De pre ciation - Le as e d As s e ts , Buildings and 10 60 80 21 0 0 Active
Othe r Structure s
297 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , Buildings 10 60 80 22 0 0 Active
and Othe r Structure s
298 Le as e d As s e ts , Machine ry and Equipme nt 10 60 80 30 0 0 Active
299 Accumulate d De pre ciation - Le as e d As s e ts , Machine ry and 10 60 80 31 0 0 Active
Equipme nt
300 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , 10 60 80 32 0 0 Active
Machine ry and Equipme nt
301 Le as e d As s e ts , Trans portation Equipme nt 10 60 80 40 0 0 Active
302 Accumulate d De pre ciation - Le as e d As s e ts , Trans portation 10 60 80 41 0 0 Active
Equipme nt
303 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , 10 60 80 42 0 0 Active
Trans portation Equipme nt
304 Othe r Le as e d As s e ts 10 60 8990 0 0 Active
305 Accumulate d De pre ciation - Othe r Le as e d As s e ts 10 60 8991 0 0 Active
Accumulat ed Impairment Lo sses - Ot her Leased 10 60 8992 0 0
Asset s
306 Accumulate d Impairme nt Los s e s -Othe r Le as e d As s e ts 10 60 8992 0 0 Active

Leased Asset s - Impro vement s 10 60 90 0 0 0 0
307 Le as e d As s e ts Improve me nts , Land 10 60 90 10 0 0 Active
308 Accumulate d De pre ciation - Le as e d As s e ts Improve me nts , 10 60 90 11 0 0 Active
Land
309 Accumulate d Impairme nt Los s e s - Le as e d As s e ts 10 60 90 12 0 0 Active
Improve me nts , Land
310 Le as e d As s e ts Improve me nts , Buildings 10 60 90 20 0 0 Active
311 Accumulate d De pre ciation - Le as e d As s e ts Improve me nts , 10 60 90 21 0 0 Active
Buildings
312 Accumulate d Impairme nt Los s e s - Le as e d As s e ts 10 60 90 22 0 0 Active
Improve me nts , Buildings
313 Othe r Le as e d As s e ts Improve me nts 10 60 9990 0 0 Active
314 Accumulate d De pre ciation - Othe r Le as e d As s e ts 10 60 9991 0 0 Active
Improve me nts
315 Accumulate d Impairme nt Los s e s - Othe r Le as e d As s e ts 10 60 9992 0 0 Active
Improve me nts
Co nst ruct io n in Pro gress 10 610 0 0 0 0 0
316 Cons truction in Progre s s - Land Improve me nts 10 610 0 10 0 0 Active
317 Cons truction in Progre s s - Infras tructure As s e ts 10 610 0 20 0 0 Active
318 Cons truction in Progre s s - Buildings and Othe r Structure s 10 610 0 30 0 0 Active
319 Cons truction in Progre s s - Le as e d As s e ts 10 610 0 40 0 0 Active
320 Cons truction in Progre s s - Le as e d As s e ts Improve me nts 10 610 0 50 0 0 Active
Herit age Asset s 10 6110 0 0 0 0
12

321 His torical Buildings 10 6110 10 0 0 Active
322 Accumulate d De pre ciation - His torical Buildings 10 6110 11 0 0 Active
323 Accumulate d Impairme nt Los s e s - His torical Buildings 10 6110 12 0 0 Active
324 Works of Arts and Arche ological Spe cime ns 10 6110 20 0 0 Active
325 Accumulate d De pre ciation - Works of Arts and Arche ological 10 6110 21 0 0 Active
Spe cime ns
326 Accumulate d Impairme nt Los s e s - Works of Arts and 10 6110 22 0 0 Active
Arche ological Spe cime ns
327 Othe r He ritage As s e ts 10 611990 0 0 Active
328 Accumulate d De pre ciation - Othe r He ritage As s e ts 10 611991 0 0 Active
329 Accumulate d Impairme nt Los s e s - Othe r He ritage As s e ts 10 611992 0 0 Active
Service Co ncessio n Asset s 10 6120 0 0 0 0
330 Se rvice Conce s s ion- Road Ne tworks 10 6120 10 0 0 Active
331 Accumulate d De pre ciation - Se rvice Conce s s ion- Road 10 6120 11 0 0 Active
Ne tworks
332 Accumulate d Impairme nt Los s e s -Se rvice Conce s s ion - 10 6120 12 0 0 Active
Road Ne tworks
333 Se rvice Conce s s ion - Flood Control Sys te ms 10 6120 20 0 0 Active
334 Accumulate d De pre ciation - Se rvice Conce s s ion - Flood 10 6120 21 0 0 Active
Control Sys te ms
335 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 22 0 0 Active
Flood Control Sys te ms
336 Se rvice Conce s s ion - Se we r Sys te ms 10 6120 30 0 0 Active
337 Accumulate d De pre ciation - Se rvice Conce s s ion - Se we r 10 6120 31 0 0 Active
Sys te ms
Se we r Sys te ms
339 Se rvice Conce s s ion - Wate r Supply Sys te ms 10 6120 40 0 0 Active
340 Accumulate d De pre ciation - Se rvice Conce s s ion - Wate r 10 6120 41 0 0 Active
Supply Sys te ms
Wate r Supply Sys te ms
342 Se rvice Conce s s ion - Powe r Supply Sys te ms 10 6120 50 0 0 Active
343 Accumulate d De pre ciation - Se rvice Conce s s ion - Powe r 10 6120 51 0 0 Active
Supply Sys te ms
Powe r Supply Sys te ms
345 Se rvice Conce s s ion - Communication Ne tworks 10 6120 60 0 0 Active
346 Accumulate d De pre ciation - Se rvice Conce s s ion - 10 6120 61 0 0 Active
Communication Ne tworks
Communication Ne tworks
348 Se rvice Conce s s ion - Se aport Sys te ms 10 6120 70 0 0 Active
13

349 Accumulate d De pre ciation - Se rvice Conce s s ion - Se aport 10 6120 71 0 0 Active
Sys te ms
Se aport Sys te ms
351 Se rvice Conce s s ion - Airport Sys te ms 10 6120 80 0 0 Active
352 Accumulate d De pre ciation - Se rvice Conce s s ion - Airport 10 6120 81 0 0 Active
Sys te ms
Airport Sys te ms
354 Se rvice Conce s s ion - Parks , Plaz as and Monume nts 10 6120 90 0 0 Active
355 Accumulate d De pre ciation - Se rvice Conce s s ion - Parks , 10 6120 91 0 0 Active
Plaz as and Monume nts
Parks , Plaz as and Monume nts
357 Othe r Se rvice Conce s s ion As s e ts 10 612990 0 0 Active
358 Accumulate d De pre ciation - Othe r Se rvice Conce s s ion 10 612991 0 0 Active
As s e ts
359 Accumulate d Impairme nt Los s e s - Othe r Se rvice 10 612992 0 0 Active
Conce s s ion As s e ts
Ot her Pro pert y, Plant and Equipment 10 6990 0 0 0 0
360 Work/Zoo Animals 10 6990 10 0 0 Active
361 Accumulate d De pre ciation - Work/Zoo Animals 10 6990 11 0 0 Active
362 Accumulate d Impairme nt Los s e s - Work/Zoo Animals 10 6990 12 0 0 Active
363 Othe r Prope rty, Plant and Equipme nt 10 699990 0 0 Active
364 Accumulate d De pre ciation - Othe r Prope rty, Plant and 10 699991 0 0 Active
Equipme nt
365 Accumulate d Impairme nt Los s e s - Othe r Prope rty, Plant and 10 699992 0 0 Active
Equipme nt
Bio lo gical Asset s 10 70 0 0 0 0 0 0
Bearer Bio lo gical Asset s 10 70 10 0 0 0 0
366 Bre e ding Stocks 10 70 10 10 0 0 Active
367 Accumulate d Impairme nt Los s e s - Bre e ding Stocks 10 70 10 11 0 0 Active
368 Live s tock 10 70 10 20 0 0 Active
369 Accumulate d Impairme nt Los s e s - Live s tock 10 70 10 21 0 0 Active
370 Tre e s , Plants and Crops 10 70 10 30 0 0 Active
371 Accumulate d Impairme nt Los s e s - Tre e s , Plants and Crops 10 70 10 31 0 0 Active
372 Aquaculture 10 70 10 40 0 0 Active
373 Accumulate d Impairme nt Los s e s - Aquaculture 10 70 10 41 0 0 Active
374 Othe r Be are r Biological As s e ts 10 70 1990 0 0 Active
375 Accumulate d Impairme nt Los s e s - Othe r Be are r Biological 10 70 1991 0 0 Active
As s e ts
Co nsumable Bio lo gical Asset s 10 70 20 0 0 0 0
14

376 Live s tock He ld for Cons umption/Sale /Dis tribution 10 70 20 10 0 0 Active
377 Accumulate d Impairme nt Los s e s - Live s tock He ld for 10 70 20 11 0 0 Active
Cons umption/Sale /Dis tribution
378 Tre e s , Plants and Crops He ld for 10 70 20 20 0 0 Active
Accumulat ed Impairment Lo sses - T rees, Plant s and 10 70 20 21 0 0
Cro ps Held f o r Co nsumpt io n/Sale/Dist ribut io n
379 Accumulate d Impairme nt Los s e s - Tre e s , Plants and Crops 10 70 20 21 0 0 Active
He ld for Cons umption/Sale / Dis tribution
Agricult ural Pro duce Held f o r 10 70 20 30 0 0
Co nsumpt io n/Sale/Dist ribut io n
380 Agricultural Produce He ld for for 10 70 20 30 0 0 Active
381 Accumulate d Impairme nt Los s e s - Agricultural Produce He ld 10 70 20 31 0 0 Active
for Cons umption/Sale /Dis tribution
383 Accumulate d Impairme nt Los s e s - Aquaculture 10 70 20 41 0 0 Active
384 Othe r Cons umable Biological As s e ts 10 70 2990 0 0 Active
Accumulat ed Impairment Lo sses- Ot her Co nsumable 10 70 2991 0 0
Bio lo gical Asset s
385 Accumulate d Impairme nt Los s e s - Othe r Cons umable 10 70 2991 0 0 Active
Biological As s e ts
Int angible Asset s 10 80 0 0 0 0 0 0
386 Pate nts /Copyrights 10 80 10 10 0 0 Active
387 Accumulate d Amortiz ation - Pate nts /Copyrights 10 80 10 11 0 0 Active
388 Compute r Software 10 80 10 20 0 0 Active
389 Accumulate d Amortiz ation - Compute r Software 10 80 10 21 0 0 Active
390 Othe r Intangible As s e ts 10 80 1990 0 0 Active
391 Accumulate d Amortiz ation - Othe r Intangible As s e ts 10 80 1991 0 0 Active
Ot her Asset s 10 90 0 0 0 0 0 0
Advances 1990 10 0 0 0 0
392 Advance s for Ope ration Expe ns e s 1990 10 10 0 0 Active
393 Advance s for Payroll 1990 10 20 0 0 Active
Advances t o Special Disbursing Of f icer 1990 10 30 0 0
394 Advance s for Spe cial Dis burs ing Office r 1990 10 30 0 0 Active
395 Advance s to Office rs and Employe e s 1990 10 40 0 0 Active
Prepayment s 1990 20 0 0 0 0
396 Advance s to Contractors 1990 20 10 0 0 Active
397 Pre paid Re nt 1990 20 20 0 0 Active
398 Pre paid Re gis tration 1990 20 30 0 0 Active
399 Pre paid Inte re s t 1990 20 40 0 0 Active
Prepaid Insurance 1990 20 50 0 0
15

400 Pre paid Ins urance 1990 20 50 0 0 Active
401 Othe r Pre payme nts 1990 2990 0 0 Active
Depo sit s 1990 30 0 0 0 0
Depo sit s o n Let t ers o f Credit s 1990 30 10 0 0
402 De pos its on Le tte r of Cre dit 1990 30 10 0 0 Active
403 Guaranty De pos its 1990 30 20 0 0 Active
404 Othe r De pos its 1990 3990 0 0 Active
405 Acquire d As s e ts 199990 10 0 0 Active
406 Accumulate d Impairme nt Los s e s - Acquire d As s e ts 199990 11 0 0 Active
407 Fore clos e d Prope rty/As s e ts 199990 20 0 0 Active
408 Accumulate d Impairme nt Los s e s - Fore clos e d 199990 21 0 0 Active
Prope rty/As s e ts
409 Forfe ite d Prope rty/As s e ts 199990 30 0 0 Active
410 Accumulate d Impairme nt Los s e s - Forfe ite d 199990 31 0 0 Active
Prope rty/As s e ts
411 Confis cate d Prope rty/As s e ts 199990 40 0 0 Active
412 Accumulate d Impairme nt Los s e s - Confis cate d 199990 41 0 0 Active
Prope rty/As s e ts
413 Abandone d Prope rty/As s e ts 199990 50 0 0 Active
Accumulat ed Impairment Lo sses - Abando ned 199990 51 0 0
Pro pert y Asset s
414 Accumulate d Impairme nt Los s e s - Abandone d 199990 51 0 0 Active
Prope rty/As s e ts
415 Othe r As s e ts 19999990 0 0 Active
416 Accumulate d Impairme nt Los s e s - Othe r As s e ts 19999991 0 0 Active
Liabilit ies 20 0 0 0 0 0 0 0 0
Financial Liabilit ies 20 10 0 0 0 0 0 0
Payables 20 10 10 0 0 0 0
417 Accounts Payable 20 10 10 10 0 0 Active
418 Due to Office rs and Employe e s 20 10 10 20 0 0 Active
419 Inte rnal Re ve nue Allotme nt Payable 20 10 10 30 0 0 Active
420 Note s Payable 20 10 10 40 0 0 Active
421 Inte re s t Payable 20 10 10 50 0 0 Active
422 Ope rating Le as e Payable 20 10 10 60 0 0 Active
423 Finance Le as e Payable 20 10 10 70 0 0 Active
424 Awards and Re wards Payable 20 10 10 80 0 0 Active
425 Se rvice Conce s s ion Arrange me nts Payable 20 10 10 90 0 0 Active
Bills/Bo nds/Lo ans Payable 20 10 20 0 0 0 0
T reasury Bills Payable 20 10 20 10 0 0
426 Tre as ury Bills Payable 20 10 20 10 0 0 Active
427 Bonds Payable - Dome s tic 20 10 20 20 0 0 Active
16

428 Dis count on Bonds Payable - Dome s tic 20 10 20 21 0 0 Active
429 Pre mium on Bonds Payable - Dome s tic 20 10 20 22 0 0 Active
430 Bonds Payable - Fore ign 20 10 20 30 0 0 Active
431 Dis count on Bonds Payable - Fore ign 20 10 20 31 0 0 Active
432 Pre mium on Bonds Payable - Fore ign 20 10 20 32 0 0 Active
433 Loans Payable - Dome s tic 20 10 20 40 0 0 Active
Lo ans Payable - Fo reign 20 10 20 50 0 0
434 Loans Payable - Fore ign 20 10 20 50 0 0 Active
Int er-Agency Payables 20 20 0 0 0 0 0 0
435 Due to BIR 20 20 10 10 0 0 Active
Due t o GSIS 20 20 10 20 0 0
436 Life and Re tire me nt Pre mium 20 20 10 20 0 1 Active
437 ECC 20 20 10 20 0 2 Active
438 Salary Loan 20 20 10 20 0 3 Active
439 Policy Loan 20 20 10 20 0 4 Active
Due t o Pag-IBIG 20 20 10 30 0 0
440 Pag-IBIG Pre mium 20 20 10 30 0 1 Active
441 Pag-IBIG Multi-Purpos e Loan 20 20 10 30 0 2 Active
442 Pag-IBIG Hous ing Loan 20 20 10 30 0 3 Active
443 Due to PhilHe alth 20 20 10 40 0 0 Active
444 Due to NGAs 20 20 10 50 0 0 Active
445 Due to GOCCs 20 20 10 60 0 0 Active
446 Due to LGUs 20 20 10 70 0 0 Active
447 Due to Joint Ve nture 20 20 10 80 0 0 Active
Int ra-Agency Payables 20 30 0 0 0 0 0 0
448 Due to Ce ntral Office 20 30 10 10 0 0 Active
449 Due to Bure aus 20 30 10 20 0 0 Active
450 Due to Re gional Office s 20 30 10 30 0 0 Active
451 Due to Ope rating Units 20 30 10 40 0 0 Active
452 Trus t Liabilitie s 20 40 10 10 0 0 Active
T rust Liabilit ies 20 40 0 0 0 0 0 0
T rust Liabilit ies - Disast er Risk Reduct io n And 20 40 10 20 0 0
Management Fund
453 Trus t Liabilitie s - Dis as te r Ris k Re duction and Manage me nt 20 40 10 20 0 0 Active
Fund
Bail Bo nds Payable 20 40 10 30 0 0
454 Bail Bonds Payable 20 40 10 30 0 0 Active
455 Guaranty/Se curity De pos its Payable 20 40 10 40 0 0 Active
456 Cus tome rs ' De pos its Payable 20 40 10 50 0 0 Active
Def f ered Credit s/Unearned Inco me 20 50 0 0 0 0 0 0
17

Def erred Credit s 20 50 10 0 0 0 0
457 De fe rre d Finance Le as e Re ve nue 20 50 10 10 0 0 Active
458 De fe rre d Se rvice Conce s s ion Re ve nue 20 50 10 20 0 0 Active
459 Othe r De fe rre d Cre dits 20 50 1990 0 0 Active
Unearned Revenue 20 50 20 0 0 0 0
460 Une arne d Re ve nue - Inve s tme nt Prope rty 20 50 20 10 0 0 Active
461 Othe r Une arne d Re ve nue 20 50 2990 0 0 Active
Pro visio ns 20 60 0 0 0 0 0 0
462 Pe ns ion Be ne fits Payable 20 60 10 10 0 0 Active
463 Le ave Be ne fits Payable 20 60 10 20 0 0 Active
464 Re tire me nt Gratuity Payable 20 60 10 30 0 0 Active
465 Othe r Provis ions 20 60 1990 0 0 Active
466 Othe r Payable s 29999990 0 0 Active
Equit y 30 0 0 0 0 0 0 0 0
467 Gove rnme nt Equity 30 10 10 10 0 0 Active
Go vernment Equit y 30 10 0 0 0 0 0 0
468 Contribute d Capital 30 10 10 30 0 0 Active
469 Re valuation Surplus 30 20 10 10 0 0 Active
Int ermediat e Acco unt s 30 30 0 0 0 0 0 0
470 Income and Expe ns e Summary 30 30 10 10 0 0 Active
471 Equity in Joint Ve nture 30 40 10 10 0 0 Active
Inco me 40 0 0 0 0 0 0 0 0
T ax Revenue 40 10 0 0 0 0 0 0
T ax Revenue - Individual and Co rpo rat io n 40 10 10 0 0 0 0
Inco me T ax 40 10 10 10 0 0
472 Income Tax - Individuals 40 10 10 10 0 1 Active
473 Income Tax - Partne rs hip 40 10 10 10 0 2 Active
474 Income Tax - Corporations 40 10 10 10 0 3 Active
475 Profe s s ional Tax 40 10 10 20 0 0 Active
476 Trave l Tax 40 10 10 30 0 0 Active
477 Immigration Tax 40 10 10 40 0 0 Active
T ax Revenue - Pro pert y 40 10 20 0 0 0 0
478 Es tate Tax 40 10 20 10 0 0 Active
479 Donors Tax 40 10 20 20 0 0 Active
Capit al Gains T ax 40 10 20 30 0 0
480 Capital Gains Tax - Individuals 40 10 20 30 0 1 Active
481 Capital Gains Tax - Corporations and Othe r Ente rpris e s 40 10 20 30 0 2 Active
T ax Revenue - Go o ds and Services 40 10 30 0 0 0 0
Impo rt Dut ies 40 10 30 10 0 0
482 Live Animals , Animals Products 40 10 30 10 0 1 Active
18

483 Ve ge table Products 40 10 30 10 0 2 Active
484 Animal or Ve ge table Fats and Oils and the ir Cle avage 40 10 30 10 0 3 Active
Products ; Pre pare d Edible Fats ; Animal or Ve ge table Waxe s
485 Pre pare d Foods tuffs ; Be ve rage s , Spirits and Vine gar; 40 10 30 10 0 4 Active
Tobacco and Manufacture d Tobacco Subs titute s
486 Mine ral Products 40 10 30 10 0 5 Active
487 Products of the Che mical or Allie d Indus trie s 40 10 30 10 0 6 Active
488 Plas tics and Article s The re of; Rubbe r and Article s The re of 40 10 30 10 0 7 Active
489 Raw Hide s and Skins , Le athe r, Furs kins and Article s 40 10 30 10 0 8 Active
The re of; Saddle ry and Harne s s ; Trave l Goods , Handbags
and Similar Containe rs ; Article s of Animal Gut (Othe r than
Silk-Worm Gut)
490 Wood and Article s of Wood; Wood Charcoal; Cork and 40 10 30 10 0 9 Active
Article s of Cork; Manufacture s of Straw, or of Es parto or of
othe r Plaiting Mate rials ; Bas ke tware and Wicke rwork
491 Pulp of Wood or of othe r Fibrous Ce llulos ic Mate rial; 40 10 30 10 10 Active
Re cove re d (Was te and Scrap) Pape r or Pape rboard; Pape r
and Pape rboard and Article s The re of
492 Te xtile s and Te xtile Article s 40 10 30 10 11 Active
493 Footwe ar, He adge ar, Umbre llas , Sun Umbre llas , Walking- 40 10 30 10 12 Active
Sticks , Se at-Sticks , Whips , Riding-Crops and Parts The re of;
Pre pare d Fe athe rs and Article s made The re with, Artificial
Flowe rs ; Article s of Huamn Hair
494 Article s of Stone , Plas te r, Ce me nt, As be s tos , Mica or 40 10 30 10 13 Active
Similar Mate rials ; Ce ramic Products ; Glas s and Glas s ware
495 Natural or Culture d Pe arls , Pre cious or Se mi-Pre cious 40 10 30 10 14 Active
Stone s , Pre cious Me tals , Me tals Clad with Pre cious Me tal,
and Article s The re of; Imitation Je we lle ry; Coin
496 Bas e Me tals and Article s of Bas e Me tal 40 10 30 10 15 Active
497 Machine ry and Me chanical Appliance s ; Ele ctrical Equipme nt; 40 10 30 10 16 Active
Parts The re of; Sound Re corde rs and Re produce rs ,
Te le vis ion Image and Sound Re corde rs and Re produce rs ,
and Parts and Acce s orie s of Such Article s
498 Ve hicle s , Aircraft, Ve s s e ls And As s ociate d Trans port 40 10 30 10 17 Active
Equipme nt
499 Optical, Photographic, Cine matographic, Me as uring, 40 10 30 10 18 Active
Che cking, Pre cis ion, Me dical or Surgical Ins trume nts and
Apparatus ; Clocks and Watche s ; Mus ical Ins trume nts ; Parts
and Acce s s orie s The re of
500 Arms and Ammunition; Parts and Acce s s orie s The re of 40 10 30 10 19 Active
501 Mis ce llane ous Manufacture d Article s 40 10 30 10 20 Active
502 Works of Arts , Colle ctors ' Pie ce s And Antique s 40 10 30 10 21 Active
503 Othe r Import Dutie s 40 10 30 10 99 Active
Excise T ax 40 10 30 20 0 0
504 Excis e - Tobacco Products 40 10 30 20 0 1 Active
19

505 Excis e - Alcoholic Be ve rage s 40 10 30 20 0 2 Active
506 Excis e - Mining - Non-Me tallic Products 40 10 30 20 0 3 Active
507 Excis e - Mining - Me tallic Products 40 10 30 20 0 4 Active
508 Excis e - Pe trole um Products 40 10 30 20 0 5 Active
509 Excis e - Motor Ve hicle s 40 10 30 20 0 6 Active
510 Excis e - Mine ral Products 40 10 30 20 0 7 Active
511 Excis e - Othe rs 40 10 30 20 99 Active
Business T ax 40 10 30 30 0 0
512 Value Adde d Tax 40 10 30 30 0 1 Active
513 Expande d Value Adde d Tax 40 10 30 30 0 2 Active
514 Pe rce ntage Tax 40 10 30 30 0 3 Active
T ax o n Sand, Gravel and Ot her Quarry Pro duct s 40 10 30 40 0 0
515 Tax on Sand, Grave l and Othe r Quarry products 40 10 30 40 0 0 Active
516 Tax on De live ry Vans and Trucks 40 10 30 50 0 0 Active
T ax Revenue - Ot hers 40 10 40 0 0 0 0
517 Docume ntary Stamp Tax 40 10 40 10 0 0 Active
Mo t o r Vehicles Users' Charge 40 10 40 20 0 0
518 Motor Ve hicle s Us e rs ' Charge (MVUC) - Prope r 40 10 40 20 0 1 Active
519 Motor Ve hicle s Us e rs ' Charge (MVUC) - Fine s and Pe naltie s 40 10 40 20 0 2 Active
520 Axle Ove rloading 40 10 40 20 0 3 Active
521 Othe r Taxe s 40 10 4990 0 0 Active
Ot her T axes 40 10 4990 0 0
522 Othe r Taxe s - Bus ine s s 40 10 4990 0 1 Active
523 Othe r Taxe s - Othe r than Bus ine s s 40 10 4990 0 2 Active
T ax Revenue - Fines and Penalt ies 40 10 50 0 0 0 0
524 Tax Re ve nue - Fine s and Pe naltie s - Taxe s on Individual 40 10 50 10 0 0 Active
and Corporation
525 Tax Re ve nue - Fine s and Pe naltie s - Prope rty Taxe s 40 10 50 20 0 0 Active
526 Tax Re ve nue - Fine s and Pe naltie s - Taxe s on Goods and 40 10 50 30 0 0 Active
Se rvice s
527 Tax Re ve nue - Fine s and Pe naltie s - Othe r Taxe s 40 10 50 40 0 0 Active
Service and Business Inco me 40 20 0 0 0 0 0 0
Service Inco me 40 20 10 0 0 0 0
Permit Fees 40 20 10 10 0 0
528 Pe rmit Fe e s Import 40 20 10 10 0 1 Active
529 Pe rmit Fe e s Export 40 20 10 10 0 2 Active
530 Othe r Pe rmit Fe e s 40 20 10 10 99 Active
531 Re gis tration Fe e s 40 20 10 20 0 0 Active
Regist rat io n Plat es, T ags and St ickers Fees 40 20 10 30 0 0
532 Re gular Plate s 40 20 10 30 0 1 Active
20

533 Optional Motor Ve hicle Spe cial Plate 40 20 10 30 0 2 Active
534 Vanity Lice ns e d Plate s 40 20 10 30 0 3 Active
535 Validating Tags /Sticke rs 40 20 10 30 0 4 Active
Clearance and Cert if icat io n Fees 40 20 10 40 0 0
536 Cle arance Fe e s 40 20 10 40 0 1 Active
537 Ce rtification Fe e s 40 20 10 40 0 2 Active
538 Endors e me nt Fe e s 40 20 10 40 0 3 Active
539 Ide ntification of Spe cime ns 40 20 10 40 0 4 Active
540 Franchis ing Fe e s 40 20 10 50 0 0 Active
541 Lice ns ing Fe e s 40 20 10 60 0 0 Active
542 Supe rvis ion and Re gulation Enforce me nt Fe e s 40 20 10 70 0 0 Active
543 Spe ctrum Us age Fe e s 40 20 10 80 0 0 Active
544 Le gal Fe e s 40 20 10 90 0 0 Active
545 Ins pe ction Fe e s 40 20 110 0 0 0 Active
Verif icat io n and Aut hent icat io n Fees 40 20 1110 0 0
546 Accre ditation Fe e s 40 20 1110 0 1 Active
547 We ights and Me as ure s Fe e s 40 20 1110 0 2 Active
548 Othe r Ve rification and Authe ntication Fe e s 40 20 1110 99 Active
Passpo rt and Visa Fees 40 20 1120 0 0
549 Pas s port Fe e s 40 20 1120 0 1 Active
550 Vis a Fe e s 40 20 1120 0 2 Active
Pro cessing Fees 40 20 1130 0 0
551 Analys is Fe e s 40 20 1130 0 1 Active
552 Appe al Fe e s 40 20 1130 0 2 Active
553 Application Fe e s 40 20 1130 0 3 Active
554 As s e s s me nt Fe e s 40 20 1130 0 4 Active
555 Exe cution Fe e s 40 20 1130 0 5 Active
556 Expre s s Lane or Spe cial Lane Fe e s 40 20 1130 0 6 Active
557 Filing Fe e s 40 20 1130 0 7 Active
558 Ide ntity Card Fe e s 40 20 1130 0 8 Active
559 Import Proce s s ing Fe e s 40 20 1130 0 9 Active
560 Oathtaking Fe e s 40 20 1130 10 Active
561 Re vie w Fe e s 40 20 1130 11 Active
562 Te s ting Fe e s 40 20 1130 12 Active
563 Othe r Proce s s ing Fe e s 40 20 1130 99 Active
564 Fine s and Pe naltie s - Se rvice Income 40 20 1140 0 0 Active
Ot her Service Inco me 40 20 1990 0 0
565 Ame ndme nt Fe e s 40 20 1990 0 1 Active
566 Calibration Fe e s 40 20 1990 0 2 Active
567 Es che at Fe e s of Unclaime d Balance s 40 20 1990 0 3 Active
21

568 Se rvice Fe e s on Re le nt Loan 40 20 1990 0 4 Active
569 Te chnology De ve lopme nt Trans fe r and Comme rcializ ation 40 20 1990 0 5 Active
570 Othe r Ge ological and Ene rgy Data 40 20 1990 0 6 Active
571 Othe r Se rvice Income 40 20 1990 99 Active
Business Inco me 40 20 20 0 0 0 0
Scho o l Fees 40 20 20 10 0 0
572 Tuition Fe e s 40 20 20 10 0 1 Active
573 Income Colle cte d from Stude nts 40 20 20 10 0 2 Active
574 Income from Othe r Source s 40 20 20 10 0 3 Active
575 Othe r School Fe e s 40 20 20 10 99 Active
576 Affiliation Fe e s 40 20 20 20 0 0 Active
577 Examination Fe e s 40 20 20 30 0 0 Active
578 Se minar/Training Fe e s 40 20 20 40 0 0 Active
579 Re nt/Le as e Income 40 20 20 50 0 0 Active
580 Communication Ne twork Fe e s 40 20 20 60 0 0 Active
581 Trans portation Sys te m Fe e s 40 20 20 70 0 0 Active
582 Road Ne twork Fe e s 40 20 20 80 0 0 Active
583 Wate rworks Sys te m Fe e s 40 20 20 90 0 0 Active
584 Powe r Supply Sys te m Fe e s 40 20 210 0 0 0 Active
585 Se aport Sys te m Fe e s 40 20 2110 0 0 Active
586 Landing and Parking Fe e s 40 20 2120 0 0 Active
Inco me f ro m Ho st els/Do rmit o ries and Ot her Like 40 20 2130 0 0
Facilit ies
587 Income from Hos te ls /Dormitorie s and othe r Like facilitie s 40 20 2130 0 0 Active
588 Slaughte rhous e Ope ration 40 20 2140 0 0 Active
589 Income from Printing and Publication 40 20 2150 0 0 Active
Sales Revenue 40 20 2160 0 0
590 Book Sale s 40 20 2160 0 1 Active
591 Cons ultancy Fe e s 40 20 2160 0 2 Active
592 Entrance Fe e s 40 20 2160 0 3 Active
593 Film Showing Fe e s 40 20 2160 0 4 Active
594 Sale s of Accountable Forms 40 20 2160 0 5 Active
595 Sale of Animals , Me at and Dairy 40 20 2160 0 6 Active
596 Sale of Te chnology thru Payback 40 20 2160 0 7 Active
597 Sale of Training Manuals 40 20 2160 0 8 Active
598 Othe r Sale s 40 20 2160 99 Active
599 Sale s Dis counts 40 20 2161 0 0 Active
Ho spit al Fees 40 20 2170 0 0
600 Drugs and Me dicine s 40 20 2170 0 1 Active
601 Me dical Supplie s 40 20 2170 0 2 Active
22

602 Me dical Fe e s - Ope rating Room 40 20 2170 0 3 Active
603 Me dical Fe e s - Radiology 40 20 2170 0 4 Active
604 Me dical Fe e s - Laboratory 40 20 2170 0 5 Active
605 Me dical Fe e s - He modialys is 40 20 2170 0 6 Active
606 Me dical Fe e s - Cardio-Vas cular Se rvice s 40 20 2170 0 7 Active
607 Me dical Fe e s - Nucle ar Me dicine Se rvice s 40 20 2170 0 8 Active
608 Me dical Fe e s - Phys ical Me dicine & Re habilitation Se rvice s 40 20 2170 0 9 Active
609 Me dical Fe e s - Pulmonary Se rvice s 40 20 2170 10 Active
610 Me dical Fe e s - Ne urology Se rvice s 40 20 2170 11 Active
611 Othe r Fe e s 40 20 2170 99 Active
612 Guarante e Income 40 20 2180 0 0 Active
Fidelit y Insurance Inco me 40 20 2190 0 0
613 Fide lity Ins urance Pre miums 40 20 2190 0 0 Active
614 Divide nd Income 40 20 220 0 0 0 Active
Int erest Inco me 40 20 2210 0 0
615 Inte re s t on NG De pos its 40 20 2210 0 1 Active
616 Inte re s t on Advance s to GOCCs 40 20 2210 0 2 Active
617 Othe rs 40 20 2210 99 Active
Share in t he Pro f it o f Jo int Vent ure 40 20 2220 0 0
618 Share in the profit of Joint Ve nture 40 20 2220 0 0 Active
619 Fine s and Pe naltie s - Bus ine s s Income 40 20 2230 0 0 Active
620 Se rvice Conce s s ion Re ve nue 40 20 2240 0 0 Active
Ot her Business Inco me 40 20 2990 0 0
621 Income from Compromis e Agre e me nt 40 20 2990 0 1 Active
622 Pas ture Income 40 20 2990 0 2 Active
623 Ware hous ing Fe e s 40 20 2990 0 3 Active
624 Othe r Bus ine s s Income 40 20 2990 99 Active
Assist ance and Subsidy 40 30 0 0 0 0 0 0
625 Subs idy from National Gove rnme nt 40 30 10 10 0 0 Active
Subsidy f ro m Ot her Nat io nal Go vernment Agencies 40 30 10 20 0 0
626 Subs idy from othe r National Gove rnme nt Age ncie s 40 30 10 20 0 0 Active
627 As s is tance from Local Gove rnme nt Units 40 30 10 30 0 0 Active
628 As s is tance from Gove rnme nt-Owne d and/or Controlle d 40 30 10 40 0 0 Active
Corporations
629 Subs idy from Othe r Funds 40 30 10 50 0 0 Active
Shares, Grant s and Do nat io ns 40 40 0 0 0 0 0 0
Shares 40 40 10 0 0 0 0
630 Share from National We alth 40 40 10 10 0 0 Active
Share f ro m Nat io nal Wealt h 40 40 10 10 0 0
631 Tobacco Excis e Tax (Virginia) pe r R.A. 7171 40 40 10 10 0 1 Active
23

632 Tobacco Excis e Tax (Burle y and Native ) pe r R.A. 8240 40 40 10 10 0 2 Active
633 Mining Taxe s pe r R.A. 7160 40 40 10 10 0 3 Active
634 Royaltie s pe r R.A.7160 40 40 10 10 0 4 Active
635 Fore s try Charge s pe r R.A.7160 40 40 10 10 0 5 Active
636 Fis he ry Charge s pe r R.A.7160 40 40 10 10 0 6 Active
637 Re ne wable Ene rgy charge s pe r R.A.9513 40 40 10 10 0 7 Active
638 Income Tax Colle ctions in ECO ZONES pe r R.A. 7922 and R.A. 40 40 10 10 0 8 Active
8748
639 Value Adde d Tax pe r R.A. 7643 40 40 10 10 0 9 Active
640 Value Adde d Tax in lie u of Franchis e Tax pe r R.A. 7953 and 40 40 10 10 10 Active
R.A. 8407
641 Share from PAGCOR/PCSO 40 40 10 20 0 0 Active
642 Share from Earnings of GOCCs 40 40 10 30 0 0 Active
Grant s and Do nat io ns 40 40 20 0 0 0 0
643 Income from Grants and Donations in Cas h 40 40 20 10 0 0 Active
644 Income from Grants and Donations in Kind 40 40 20 20 0 0 Active
Gains 40 50 0 0 0 0 0 0
Gain o n Fo reign Exchange (FOREX) 40 50 10 10 0 0
645 Gain in Fore ign Exchange (FOREX) 40 50 10 10 0 0 Active
646 Gain on Sale of Inve s tme nts 40 50 10 20 0 0 Active
647 Gain on Sale of Inve s tme nt Prope rty 40 50 10 30 0 0 Active
648 Gain on Sale of Prope rty, Plant and Equipme nt 40 50 10 40 0 0 Active
649 Gain on Initial Re cognition of Biological As s e ts 40 50 10 50 0 0 Active
650 Gain on Sale of Biological As s e ts 40 50 10 60 0 0 Active
651 Gain from Change s in Fair Value Le s s Cos t to Se ll of 40 50 10 70 0 0 Active
Biological As s e ts Due to Phys ical Change
652 Gain from Change s in Fair Value Le s s Cos t to Se ll of 40 50 10 80 0 0 Active
Biological As s e ts Due to Price Change
653 Gain on Sale of Agricultural Produce 40 50 10 90 0 0 Active
Gain o n Sale o f Int angible Asset s 40 50 110 0 0 0
654 Gain on Sale of Intagible As s e ts 40 50 110 0 0 0 Active
655 Othe r Gains 40 50 1990 0 0 Active
Ot her No n-Operat ing Inco me 40 60 0 0 0 0 0 0
Sale o f Asset s 40 60 10 0 0 0 0
656 Sale of Garnis he d/Confis cate d/Abandone d/Se iz e d Goods 40 60 10 10 0 0 Active
and Prope rtie s
Expenses 50 0 0 0 0 0 0 0 0
Perso nnel Services 50 10 0 0 0 0 0 0
Salaries and Wages 50 10 10 0 0 0 0
Salaries and Wages - Regular 50 10 10 10 0 0
657 Bas ic Salary - Civilian 50 10 10 10 0 1 Active
24

658 Bas e Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 10 10 0 2 Active
659 Salarie s and Wage s - Cas ual/Contractual 50 10 10 20 0 0 Active
Ot her Co mpensat io n 50 10 20 0 0 0 0
Perso nal Eco no mic Relief Allo wance (PERA) 50 10 20 10 0 0
660 PERA - Civilian 50 10 20 10 0 1 Active
661 PERA - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 10 0 2 Active
662 Re pre s e ntation Allowance (RA) 50 10 20 20 0 0 Active
663 Trans portation Allowance (TA) 50 10 20 30 0 1 Active
T ranspo rt at io n Allo wance (T A) 50 10 20 30 0 0
664 RATA of Se ctoral/Alte rnate Se ctoral Re pre s e ntative s 50 10 20 30 0 2 Active
Clo t hing/Unif o rm Allo wance 50 10 20 40 0 0
665 Clothing/Uniform Allowance - Civilian 50 10 20 40 0 1 Active
666 Shoe Allowance - Civilian 50 10 20 40 0 2 Active
667 Clothing/Uniform Allowance - Military/Uniforme d Pe rs onne l 50 10 20 40 0 3 Active
(MUP)
668 Clothing/Uniform Allowance - Initial - Military/Uniforme d 50 10 20 40 0 4 Active
Pe rs onne l
669 Clothing/Uniform Allowance - Spe cial - Military/Uniforme d 50 10 20 40 0 5 Active
Pe rs onne l (MUP)
670 Clothing/Uniform Allowance - Cold We athe r - 50 10 20 40 0 6 Active
Military/Uniforme d Pe rs onne l (MUP)
671 Clothing/Uniform Allowance - Re e nlis tme nt - 50 10 20 40 0 7 Active
672 Clothing/Uniform Allowance - Winte r - Military/Uniforme d 50 10 20 40 0 8 Active
Pe rs onne l (MUP)
673 Clothing/Uniform Allowance - Combat - Military/Uniforme d 50 10 20 40 0 9 Active
Pe rs onne l (MUP)
674 Clothing/Uniform Allowance - Mainte nance Cold We athe r - 50 10 20 40 10 Active
675 Clothing/Uniform Allowance - Re place me nt - 50 10 20 40 11 Active
Subsist ence Allo wance (SA) 50 10 20 50 0 0
676 Subs is te nce Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 50 0 1 Active
677 Subs is te nce Allowance - Magna Carta Be ne fits for Scie nce 50 10 20 50 0 2 Active
and Te chnology unde r R.A. 8439
678 Subs is te nce Allowance - Magna Carta for Public He alth 50 10 20 50 0 3 Active
Worke rs unde r R.A. 7305
679 Subs is te nce Allowance - Magna Carta for Public Social 50 10 20 50 0 4 Active
Laundry Allo wance ( LA ) 50 10 20 60 0 0
680 Laundry Allowance - Civilian 50 10 20 60 0 1 Active
681 Laundry Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 60 0 2 Active
25

682 Laundry Allowance - Magna Carta Be ne fits for Scie nce and 50 10 20 60 0 3 Active
Te chnology unde r R.A. 8439
683 Laundry Allowance - Magna Carta Be ne fits for Public He alth 50 10 20 60 0 4 Active
684 Laundry Allowance - Magna Carta Be ne fits for Public Social 50 10 20 60 0 5 Active
Quart ers Allo wance ( QA ) 50 10 20 70 0 0
685 Quarte rs Allowance - Civilian 50 10 20 70 0 1 Active
686 Quarte rs Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 70 0 2 Active
687 Quarte rs Allowance - Magna Carta Be ne fits for Scie nce and 50 10 20 70 0 3 Active
688 Quarte rs Allowance - Magna Carta Be ne fits for Public He alth 50 10 20 70 0 4 Active
689 Quarte rs Allowance - Magna Carta Be ne fits for Public Social 50 10 20 70 0 5 Active
Pro duct ivit y Incent ive Allo wance (PIA) 50 10 20 80 0 0
690 Productivity Ince ntive Allowance - Civilian 50 10 20 80 0 1 Active
691 Productivity Ince ntive Allowance - Military/Uniforme d 50 10 20 80 0 2 Active
Pe rs onne l (MUP)
Overseas Allo wance (OA) 50 10 20 90 0 0
692 Ove rs e as Allowance - Civilian 50 10 20 90 0 1 Active
693 Ove rs e as Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 90 0 2 Active
Ho no raria 50 10 210 0 0 0
694 Honoraria - Civilian 50 10 210 0 0 1 Active
695 Honoraria - Military/Uniforme d Pe rs onne l (MUP) 50 10 210 0 0 2 Active
696 Honoraria - Magna Carta Be ne fits for Scie nce and 50 10 210 0 0 3 Active
697 Honoraria - Magna Carta Be ne fits for Public He alth Social 50 10 210 0 0 4 Active
Worke rs unde r R.A.7305
698 Honoraria - Magna Carta Be ne fits for Public Social Worke rs 50 10 210 0 0 5 Active
unde r R.A. 9432
Hazard Pay ( HP ) 50 10 2110 0 0
699 Haz ard Pay 50 10 2110 0 1 Active
700 Haz ard Duty Pay - Civilian 50 10 2110 0 2 Active
701 Haz ard Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 3 Active
702 HP - Magna Carta Be ne fits for Scie nce and Te chnology 50 10 2110 0 4 Active
unde r R.A. 8439
703 HP - Magna Carta Be ne fits for Public He alth Worke rs unde r 50 10 2110 0 5 Active
R.A. 7305
704 HP - Magna Carta Be ne fits for Public Social Worke rs unde r 50 10 2110 0 6 Active
R.A. 9432
705 Radiation Haz ard Pay not e xce e ding 15% of Bas ic Salary 50 10 2110 0 7 Active
706 High Ris k Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 8 Active
26

707 Haz ardous Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 9 Active
Lo ngevit y Pay ( LP ) 50 10 2120 0 0
708 Longe vity Pay - Civilian 50 10 2120 0 1 Active
709 Longe vity Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2120 0 2 Active
710 Longe vity Pay - Magna Carta Be ne fits for Scie nce and 50 10 2120 0 3 Active
711 Longe vity Pay - Magna Carta Be ne fits fo Public He alth 50 10 2120 0 4 Active
712 Longe vity Pay - Magna Carta Be ne fits for Public Social 50 10 2120 0 5 Active
Overt ime and Night Pay 50 10 2130 0 0
713 Ove rtime Pay 50 10 2130 0 1 Active
714 Night-s hift Diffe re ntial Pay 50 10 2130 0 2 Active
Year End Bo nus 50 10 2140 0 0
715 Bonus - Civilian 50 10 2140 0 1 Active
716 Bonus - Military/Uniforme d Pe rs onne l (MUP) 50 10 2140 0 2 Active
Cash Gif t 50 10 2150 0 0
717 Cas h Gift - Civilian 50 10 2150 0 1 Active
718 Cas h Gift - Military/Uniforme d Pe rs onne l (MUP) 50 10 2150 0 2 Active
Ot her Bo nuses and Allo wances 50 10 2990 0 0
719 Pe r Die ms - Civilian 50 10 2990 0 1 Active
720 Allowance of PAO Lawye rs and Employe e s As s igne d in 50 10 2990 0 2 Active
Night Courts - Civilian
721 Allowance of Attorne y's de Officio - Civilian 50 10 2990 0 3 Active
722 Spe cial Hards hip Allowance - Civilian 50 10 2990 0 4 Active
723 Private Me s s e nge r Fe e - Civilian 50 10 2990 0 5 Active
724 Inque s t Allowance - Civilian 50 10 2990 0 6 Active
725 Spe cial Duty Allowance - Civilian 50 10 2990 0 7 Active
726 Spe cial Duty Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 2990 0 8 Active
727 Spe cial Allowance for Judge s and Jus tice s - Civilian 50 10 2990 0 9 Active
728 Spe cial Allowance for the Me mbe rs of the Pros e cution 50 10 2990 10 Active
Se rvice
729 Colle ctive Ne gotiation Agre e me nt Ince ntive - Civilian 50 10 2990 11 Active
730 Productivity Enhance me nt Ince ntive - Civilian 50 10 2990 12 Active
731 Productivity Enhance me nt Ince ntive - Military/Uniforme d 50 10 2990 13 Active
Pe rs onne l (MUP)
732 Pe formance Bas e d Bonus - Civilian 50 10 2990 14 Active
733 Pe formance Bas e d Bonus - Military/Uniforme d Pe rs onne l 50 10 2990 15 Active
(MUP)
734 Flying Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 16 Active
Pe rs onne l ( DBA-MUP )
27

735 Spe cial Group Te rm Ins urance - Duty Bas e d Allowance - 50 10 2990 17 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
736 Se a Duty Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 18 Active
737 Combat Ince ntive Pay - Duty Bas e d Allowance - 50 10 2990 19 Active
738 Re e nlis tme nt Pay - Duty Bas e d Allowance - 50 10 2990 20 Active
739 Othe r Subs is te nce Allowance - Duty Bas e d Allowance - 50 10 2990 21 Active
740 Training Subs is te nce Allowance - Duty Bas e d Allowance - 50 10 2990 22 Active
741 Civil Dis turbance Control Subs is te nce Allowance - Duty 50 10 2990 23 Active
Bas e d Allowance - Military/Uniforme d Pe rs onne l ( DBA-MUP
)
742 Subs is te nce of De taine e s - Duty Bas e d Allowance - 50 10 2990 24 Active
743 Hards hip Allowance - Duty Bas e d Allowance - 50 10 2990 25 Active
744 Combat Duty Pay - Duty Bas e d Allowance - 50 10 2990 26 Active
745 Ince ntive Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 27 Active
746 Ins tructor's Duty Pay - Duty Bas e d Allowance - 50 10 2990 28 Active
747 Re s e rvis t's Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 29 Active
748 Me dal of Valor Award - Duty Bas e d Allowance - 50 10 2990 30 Active
749 Hos pitaliz ation Expe ns e s - Duty Bas e d Allowance - 50 10 2990 31 Active
750 Spe cialis t's Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 32 Active
751 Parachutis t Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 33 Active
Perso nnel Benef it Co nt ribut io ns 50 10 30 0 0 0 0
752 Re tire me nt and Life Ins urance Pre miums 50 10 30 10 0 0 Active
Pag-IBIG Co nt ribut io ns 50 10 30 20 0 0
753 Pag-IBIG - Civilian 50 10 30 20 0 1 Active
754 Pag-IBIG - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 20 0 2 Active
PhilHealt h Co nt ribut io ns 50 10 30 30 0 0
755 PhilHe alth - Civilian 50 10 30 30 0 1 Active
756 PhilHe alth - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 30 0 2 Active
Emplo yees Co mpensat io n Insurance Premiums (ECIP) 50 10 30 40 0 0
28

757 ECIP - Civilian 50 10 30 40 0 1 Active
758 ECIP - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 40 0 2 Active
759 Provide nt/We lfare Fund Contributions 50 10 30 50 0 0 Active
Ot her Perso nnel Benef it s 50 10 40 0 0 0 0
Pensio n Benef it s 50 10 40 10 0 0
760 Pe ns ion Be ne fits - Civilian 50 10 40 10 0 1 Active
761 Pe ns ion Be ne fits - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 10 0 2 Active
762 Pe ns ion Be ne fits - Ve te rans 50 10 40 10 0 3 Active
Ret irement Grat uit y 50 10 40 20 0 0
763 Re tire me nt Gratuity - Civilian 50 10 40 20 0 1 Active
764 Re tire me nt Gratuity - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 20 0 2 Active
T erminal Leave Benef it s 50 10 40 30 0 0
765 Te rminal Le ave Be ne fits - Civilian 50 10 40 30 0 1 Active
766 Te rminal Le ave Be ne fits - Military/Uniforme d Pe rs onne l 50 10 40 30 0 2 Active
(MUP)
767 Lump-s um for Cre ation of Ne w Pos itions - Civilian 50 10 4990 0 1 Active
768 Lump-s um for Cre ation of Ne w Pos ition - Military/Uniforme d 50 10 4990 0 2 Active
Pe rs onne l (MUP)
769 Lump-s um for Re clas s ification of Pos itions 50 10 4990 0 3 Active
770 Lump-s um for Equivale nt-Re cord Form 50 10 4990 0 4 Active
771 Lump-s um for Mas te r Te ache rs 50 10 4990 0 5 Active
772 Lump-s um for Compe ns ation Adjus tme nt 50 10 4990 0 6 Active
773 Lump-s um for Filling of Pos itions 50 10 4990 0 7 Active
774 Lump-s um for NBC No. 308 50 10 4990 0 8 Active
775 Lump-s um for Pe rs onne l Se rvice s 50 10 4990 0 9 Active
776 Lump-s um for Ste p Incre me nts - Le ngth of Se rvice 50 10 4990 10 Active
777 Lump-s um for Ste p Incre me nts - Me ritorious Pe rformance 50 10 4990 11 Active
778 Othe r Lump-s um 50 10 4990 12 Active
779 Police Be ne fits (NAPOLCOM) 50 10 4990 13 Active
780 Othe r Pe rs onne l Be ne fits 50 10 4990 99 Active
Maint enance and Ot her Operat ing Expenses 50 20 0 0 0 0 0 0
T raveling Expenses 50 20 10 0 0 0 0
781 Trave ling Expe ns e s - Local 50 20 10 10 0 0 Active
782 Trave ling Expe ns e s - Fore ign 50 20 10 20 0 0 Active
T raining and Scho larship Expenses 50 20 20 0 0 0 0
783 Training Expe ns e s 50 20 20 10 0 0 Active
T raining Expenses 50 20 20 10 0 0
784 ICT Training Expe ns e s 50 20 20 10 0 1 Active
785 Scholars hip Grants /Expe ns e s 50 20 20 20 0 0 Active
Supplies and Mat erials Expenses 50 20 30 0 0 0 0
29

786 Office Supplie s Expe ns e s 50 20 30 10 0 0 Active
Of f ice Supplies Expenses 50 20 30 10 0 0
787 ICT Office Supplie s 50 20 30 10 0 1 Active
788 Accountable Forms Expe ns e s 50 20 30 20 0 0 Active
789 Non-Accountable Forms Expe ns e s 50 20 30 30 0 0 Active
790 Animal/Zoological Supplie s Expe ns e s 50 20 30 40 0 0 Active
791 Food Supplie s Expe ns e s 50 20 30 50 0 0 Active
Welf are Go o ds Expense 50 20 30 60 0 0
792 We lfare Goods Expe ns e s 50 20 30 60 0 0 Active
793 Drugs and Me dicine s Expe ns e s 50 20 30 70 0 0 Active
794 Me dical, De ntal and Laboratory Supplie s Expe ns e s 50 20 30 80 0 0 Active
795 Fue l, Oil and Lubricants Expe ns e s 50 20 30 90 0 0 Active
796 Agricultural and Marine Supplie s Expe ns e s 50 20 310 0 0 0 Active
797 Te xtbooks and Ins tructional Mate rials Expe ns e s 50 20 3110 0 1 Active
T ext bo o ks and Inst ruct io nal Mat erials Expenses 50 20 3110 0 0
798 Chalk Allowance 50 20 3110 0 2 Active
799 Military, Police and Traffic Supplie s Expe ns e s 50 20 3120 0 0 Active
800 Che mical and Filte ring Supplie s Expe ns e s 50 20 3130 0 0 Active
801 Othe r Supplie s and Mate rials Expe ns e s 50 20 3990 0 0 Active
Ut ilit y Expenses 50 20 40 0 0 0 0
802 Wate r Expe ns e s 50 20 40 10 0 0 Active
803 Ele ctricity Expe ns e s 50 20 40 20 0 0 Active
Co mmunicat io n Expenses 50 20 50 0 0 0 0
804 Pos tage and Courie r Se rvice s 50 20 50 10 0 0 Active
T elepho ne Expenses 50 20 50 20 0 0
805 Mobile 50 20 50 20 0 1 Active
806 Landline 50 20 50 20 0 2 Active
807 Inte rne t Subs cription Expe ns e s 50 20 50 30 0 0 Active
808 Cable , Sate llite , Te le graph and Radio Expe ns e s 50 20 50 40 0 0 Active
Awards/Rewards and Prizes 50 20 60 0 0 0 0
809 Awards /Re wards Expe ns e s 50 20 60 10 0 1 Active
Awards/Rewards Expenses 50 20 60 10 0 0
810 Re wards and Ince ntive s 50 20 60 10 0 2 Active
811 Priz e s 50 20 60 20 0 0 Active
Survey, Research, Explo rat io n and Develo pment 50 20 70 0 0 0 0
Expenses
812 Surve y Expe ns e s 50 20 70 10 0 0 Active
813 Re s e arch, Exploration and De ve lopme nt Expe ns e s 50 20 70 20 0 0 Active
Research, Explo rat io n and Develo pment Expenses 50 20 70 20 0 0
814 ICT Re s e arch, Exploration and De ve lopme nt Expe ns e s 50 20 70 20 0 1 Active
30

Demo lit io n/Relo cat io n and Desilt ing/Dredging 50 20 80 0 0 0 0
Expenses
815 De molition and Re location Expe ns e s 50 20 80 10 0 0 Active
816 De s ilting and Dre dging Expe ns e s 50 20 80 20 0 0 Active
817 Ge ne ration, Trans mis s ion and Dis tribution Expe ns e s 50 20 90 10 0 0 Active
Generat io n, T ransmissio n and Dist ribut io n Expenses 50 20 90 0 0 0 0
818 ICT Ge ne ration, Trans mis s ion and Dis tribution Expe ns e s 50 20 90 10 0 1 Active
Co nf ident ial, Int elligence and Ext rao rdinary Expenses 50 210 0 0 0 0 0
819 Confide ntial Expe ns e s 50 210 0 10 0 0 Active
820 Inte llige nce Expe ns e s 50 210 0 20 0 0 Active
821 Extraordinary and Mis ce llane ous Expe ns e s 50 210 0 30 0 0 Active
Pro f essio nal Services 50 2110 0 0 0 0
Legal Services 50 2110 10 0 0
822 Le gal Se rvice s 50 2110 10 0 0 Active
823 Auditing Se rvice s 50 2110 20 0 0 Active
824 Cons ultancy Se rvice s 50 2110 30 0 0 Active
Co nsult ancy Services 50 2110 30 0 0
825 ICT Cons ultancy Se rvice s 50 2110 30 0 1 Active
826 Othe r Profe s s ional Se rvice s 50 211990 0 0 Active
General Services 50 2120 0 0 0 0
827 Environme nt/Sanitary Se rvice s 50 2120 10 0 0 Active
828 Janitorial Se rvice s 50 2120 20 0 0 Active
829 Se curity Se rvice s 50 2120 30 0 0 Active
830 Othe r Ge ne ral Se rvice s 50 212990 0 0 Active
Ot her General Services 50 212990 0 0
831 Othe r Ge ne ral Se rvice s - ICT Se rvice s 50 212990 0 1 Active
832 Othe r Ge ne ral Se rvice s 50 212990 99 Active
Repairs and Maint enance 50 2130 0 0 0 0
833 Re pairs and Mainte nance - Inve s tme nt Prope rty 50 2130 10 0 0 Active
Repairs and Maint enance - Land Impro vement s 50 2130 20 0 0
834 Aquaculture Structure s 50 2130 20 0 1 Active
835 Re fore s tation Proje cts 50 2130 20 0 2 Active
836 Othe r Land Improve me nts 50 2130 20 99 Active
Repairs and Maint enance - Inf rast ruct ure Asset s 50 2130 30 0 0
837 Road Ne tworks 50 2130 30 0 1 Active
838 Flood Control Sys te ms 50 2130 30 0 2 Active
839 Se we r Sys te ms 50 2130 30 0 3 Active
840 Wate r Supply Sys te ms 50 2130 30 0 4 Active
841 Powe r Supply Sys te ms 50 2130 30 0 5 Active
842 Communication Ne tworks 50 2130 30 0 6 Active
31

843 Se aport Sys te ms 50 2130 30 0 7 Active
844 Airport Sys te ms 50 2130 30 0 8 Active
845 Parks , Plaz as , and Monume nts 50 2130 30 0 9 Active
846 Othe r Infras tructure As s e ts 50 2130 30 99 Active
Repairs and Maint enance - Buildings and Ot her 50 2130 40 0 0
St ruct ures
847 Buildings 50 2130 40 0 1 Active
848 School Buildings 50 2130 40 0 2 Active
849 Hos pitals and He alth Ce nte rs 50 2130 40 0 3 Active
850 Marke ts 50 2130 40 0 4 Active
851 Slaughte rhous e s 50 2130 40 0 5 Active
852 Hote ls and Dormitorie s 50 2130 40 0 6 Active
853 Othe r Structure s 50 2130 40 99 Active
Repairs and Maint enance - Machinery and Equipment 50 2130 50 0 0
854 Machine ry 50 2130 50 0 1 Active
855 Office Equipme nt 50 2130 50 0 2 Active
856 Information and Communication Te chnology Equipme nt 50 2130 50 0 3 Active
857 Agricultural and Fore s try Equipme nt 50 2130 50 0 4 Active
858 Marine and Fis he ry Equipme nt 50 2130 50 0 5 Active
859 Airport Equipme nt 50 2130 50 0 6 Active
860 Communication Equipme nt 50 2130 50 0 7 Active
861 Cons truction and He avy Equipme nt 50 2130 50 0 8 Active
862 Dis as te r Re s pons e and Re s cue Equipme nt 50 2130 50 0 9 Active
863 Military, Police and Se curity Equipme nt 50 2130 50 10 Active
864 Me dical Equipme nt 50 2130 50 11 Active
865 Printing Equipme nt 50 2130 50 12 Active
866 Sports Equipme nt 50 2130 50 13 Active
867 Te chnical and Scie ntific Equipme nt 50 2130 50 14 Active
868 Othe r Machine ry and Equipme nt 50 2130 50 99 Active
Repairs and Maint enance - T ranspo rt at io n 50 2130 60 0 0
Equipment
869 Motor Ve hicle s 50 2130 60 0 1 Active
870 Trains 50 2130 60 0 2 Active
871 Aircrafts and Aircrafts Ground Equipme nt 50 2130 60 0 3 Active
872 Wate rcrafts 50 2130 60 0 4 Active
873 Othe r Trans portation Equipme nt 50 2130 60 99 Active
Repairs and Maint enance - Furnit ure and Fixt ures 50 2130 70 0 0
874 Re pairs and Mainte nance - Furniture and Fixture s 50 2130 70 0 0 Active
875 Re pairs and Mainte nance - Le as e d As s e ts 50 2130 80 0 0 Active
Repairs and Maint enance - Leased Asset s 50 2130 80 0 0
32

876 Buildings and Othe r Structure s 50 2130 80 0 1 Active
877 Machine ry and Equipme nt 50 2130 80 0 2 Active
878 Trans portation Equipme nt 50 2130 80 0 3 Active
879 ICT Machine ry and Equipme nt 50 2130 80 0 4 Active
880 Othe r Le as e d As s e ts 50 2130 80 99 Active
Repairs and Maint enance - Leased Asset s 50 2130 90 0 0
Impro vement s
881 Land 50 2130 90 0 1 Active
882 Buildings 50 2130 90 0 2 Active
883 Othe r Le as e d As s e ts Improve me nts 50 2130 90 99 Active
Rest o rat io n and Maint enance - Herit age Asset s 50 21310 0 0 0
884 His torical Buildings 50 21310 0 0 1 Active
885 Works of Arts and Arche ological Spe cime ns 50 21310 0 0 2 Active
886 Othe r He ritage As s e ts 50 21310 0 99 Active
Repairs and Maint enance - Ot her Pro pert y, Plant and 50 213990 0 0
Equipment
887 Work/Zoo Animals 50 213990 0 1 Active
888 Othe r Prope rty, Plant and Equipme nt 50 213990 99 Active
Financial Assist ance/Subsidy 50 2140 0 0 0 0
889 Subs idy to NGAs 50 2140 10 0 0 Active
890 Financial As s is tance to NGAs 50 2140 20 0 0 Active
891 Financial As s is tance to Local Gove rnme nt Units 50 2140 30 0 0 Active
Financial Assist ance t o Lo cal Go vernment Unit s 50 2140 30 0 0
892 Tobacco Excis e Tax (Virginia) pe r R.A. 7171 50 2140 30 0 1 Active
893 Tobacco Excis e Tax (Burle y and Native ) pe r R.A. 8240 50 2140 30 0 2 Active
894 Mining Taxe s pe r R.A. 7160 50 2140 30 0 3 Active
895 Royaltie s pe r R.A. 7160 50 2140 30 0 4 Active
896 Fore s try Charge rs pe r R.A. 7160 50 2140 30 0 5 Active
897 Fis he ry Charge s pe r R.A. 7160 50 2140 30 0 6 Active
898 Re ne wable Ene rgy charge s pe r R.A. 9513 50 2140 30 0 7 Active
899 Income Tax Colle ctions in ECO ZONES pe r R.A. 7922 and R.A. 50 2140 30 0 8 Active
8748
900 Value Adde d Tax pe r R.A. 7643 50 2140 30 0 9 Active
901 Value Adde d Tax in lie u of Franchis e Tax pe r R.A. 7953 and 50 2140 30 10 Active
R.A. 8407
Budget ary Suppo rt t o Go vernment -Owned and/o r 50 2140 40 0 0
Co nt ro lled Co rpo rat io ns
902 Subs idy Support to Ope rations of GOCCs 50 2140 40 0 1 Active
903 Road Ne tworks 50 2140 40 0 2 Active
904 Flood Control Sys te ms 50 2140 40 0 3 Active
905 Se we r Sys te ms 50 2140 40 0 4 Active
33

906 Wate r Supply Sys te ms 50 2140 40 0 5 Active
907 Powe r Supply Sys te ms 50 2140 40 0 6 Active
908 Communication Ne tworks 50 2140 40 0 7 Active
909 Se aport Sys te ms 50 2140 40 0 8 Active
910 Airport Sys te ms 50 2140 40 0 9 Active
911 Parks , Plaz as and Monume nts 50 2140 40 10 Active
912 Irrigation Sys te ms 50 2140 40 11 Active
913 Othe r Infras tructure As s e ts 50 2140 40 99 Active
914 Financial As s is tance to NGOs /POs 50 2140 50 0 0 Active
915 Inte rnal Re ve nue Allotme nt 50 2140 60 0 0 Active
916 Subs idie s - Othe rs 50 214990 0 0 Active
T axes, Insurance Premiums and Ot her Fees 50 2150 0 0 0 0
917 Taxe s , Dutie s and Lice ns e s 50 2150 10 0 1 Active
T axes, Dut ies and Licenses 50 2150 10 0 0
918 Tax Re fund 50 2150 10 0 2 Active
919 Fide lity Bond Pre miums 50 2150 20 0 0 Active
920 Ins urance Expe ns e s 50 2150 30 0 0 Active
921 Labor and Wage s 50 2160 10 0 0 Active
Ot her Maint enance and Operat ing Expenses 50 2990 0 0 0 0
922 Adve rtis ing Expe ns e s 50 2990 10 0 0 Active
923 Printing and Publication Expe ns e s 50 2990 20 0 0 Active
924 Re pre s e ntation Expe ns e s 50 2990 30 0 0 Active
925 Trans portation and De live ry Expe ns e s 50 2990 40 0 0 Active
Rent /Lease Expenses 50 2990 50 0 0
926 Re nts - Building and Structure s 50 2990 50 0 1 Active
927 Re nts - Land 50 2990 50 0 2 Active
928 Re nts - Motor Ve hicle s 50 2990 50 0 3 Active
929 Re nts - Equipme nt 50 2990 50 0 4 Active
930 Re nts - Living Quarte rs 50 2990 50 0 5 Active
931 Ope rating Le as e 50 2990 50 0 6 Active
932 Financial Le as e 50 2990 50 0 7 Active
933 Re nts - ICT Machine ry and Equipme nt 50 2990 50 0 8 Active
934 Me mbe rs hip Due s and Contributions to Organiz ations 50 2990 60 0 0 Active
935 Subs cription Expe ns e s 50 2990 70 0 0 Active
Subscript io n Expenses 50 2990 70 0 0
936 ICT Software Subs cription 50 2990 70 0 1 Active
937 Data Ce nte r Se rvice 50 2990 70 0 2 Active
938 Cloud Computing Se rvice 50 2990 70 0 3 Active
939 Othe r Subs cription Expe ns e s 50 2990 70 99 Active
940 Donations 50 2990 80 0 0 Active
34

941 Litigation/Acquire d As s e ts Expe ns e s 50 2990 90 0 0 Active
942 Othe r Mainte nance and Ope rating Expe ns e s 50 299990 0 0 Active
943 We bs ite Mainte nance 50 299990 0 1 Active
944 Othe r Mainte nance and Ope rating Expe ns e s 50 299990 99 Active
Financial Expenses 50 30 0 0 0 0 0 0
945 Manage me nt Supe rvis ion/Trus te e s hip Fe e s 50 30 10 10 0 0 Active
Int erest Expenses 50 30 10 20 0 0
946 Inte re s t Paid to Non Re s ide nts 50 30 10 20 0 1 Active
947 Inte re s t Paid to Re s ide nts othe r than Ge ne ral Gove rnme nt 50 30 10 20 0 2 Active
948 Inte re s t Paid to othe r Ge ne ral Gove rnme nt Units 50 30 10 20 0 3 Active
949 Inte re s t Expe ns e - Othe rs 50 30 10 20 0 4 Active
950 Guarante e Fe e s 50 30 10 30 0 0 Active
951 Bank Charge s 50 30 10 40 0 0 Active
952 Commitme nt Fe e s 50 30 10 50 0 0 Active
953 Othe r Financial Charge s 50 30 1990 0 0 Active
Direct Co st s 50 40 0 0 0 0 0 0
Co st o f Go o ds Manuf act ured 50 40 10 0 0 0 0
954 Dire ct Labor 50 40 10 10 0 0 Active
955 Manufacturing Ove rhe ad 50 40 10 20 0 0 Active
956 Cos t of Sale s 50 40 20 10 0 0 Active
No n-Cash Expenses 50 50 0 0 0 0 0 0
Depreciat io n 50 50 10 0 0 0 0
957 De pre ciation - Inve s tme nt Prope rty 50 50 10 10 0 0 Active
Depreciat io n - Land Impro vement s 50 50 10 20 0 0
958 Aquaculture Structure s 50 50 10 20 0 1 Active
959 Re fore s tation Proje cts 50 50 10 20 0 2 Active
Depreciat io n - Inf rast ruct ure Asset s 50 50 10 30 0 0
963 Se we r Sys te m 50 50 10 30 0 3 Active
Depreciat io n - Buildings and Ot her St ruct ures 50 50 10 40 0 0
35

974 Marke ts 50 50 10 40 0 4 Active
Depreciat io n - Machinery and Equipment 50 50 10 50 0 0
980 ICT Equipme nt 50 50 10 50 0 3 Active
986 Dis as te r Re s pons e and Re s cue Equipme nt 50 50 10 50 0 9 Active
987 Military, Police and Se curity Equipme nt 50 50 10 50 10 Active
Depreciat io n - T ranspo rt at io n Equipment 50 50 10 60 0 0
994 Trains 50 50 10 60 0 2 Active
Depreciat io n - Furnit ure, Fixt ures and Bo o ks 50 50 10 70 0 0
999 Books 50 50 10 70 0 2 Active
Depreciat io n - Leased Asset s 50 50 10 80 0 0
1000 Buildings and Othe r Structure s 50 50 10 80 0 1 Active
1001 Machine ry and Equipme nt 50 50 10 80 0 2 Active
1002 Trans portation Equipme nt 50 50 10 80 0 3 Active
1003 Othe r Le as e d As e ts 50 50 10 80 99 Active
Depreciat io n - Leased Asset s Impro vement s 50 50 10 90 0 0
1004 Land 50 50 10 90 0 1 Active
1006 Othe r Le as e d As s e ts Improve me nts 50 50 10 90 99 Active
36

Depreciat io n - Herit age Asset s 50 50 110 0 0 0
1007 His torical Buildings 50 50 110 0 0 1 Active
1008 Works of Arts and Arche ological Spe cime ns 50 50 110 0 0 2 Active
1009 Othe r He ritage As s e ts 50 50 110 0 99 Active
1010 De pre ciation - Se rvice Conce s s ion As s e t 50 50 1110 0 0 Active
Depreciat io n - Ot her Pro pert y, Plant and Equipment 50 50 1990 0 0
1011 Work/Zoo Animals 50 50 1990 0 1 Active
1012 Othe r Prope rty, Plant and Equipme nt 50 50 1990 99 Active
Amo rt izat io n 50 50 20 0 0 0 0
Amo rt izat io n - Int angible Asset s 50 50 20 10 0 0
Impairment Lo ss 50 50 30 0 0 0 0
1016 Impairme nt Los s - Financial As s e ts He ld to Maturity 50 50 30 10 0 0 Active

1017 Impairme nt Los s - Loans and Re ce ivable s 50 50 30 20 0 0 Active
Impairment Lo ss - Lo ans and Receivables 50 50 30 20 0 0
1018 Impairme nt Los s - Othe r As s e ts 50 50 30 20 0 0 Active
1019 Impairme nt Los s - Le as e Re ce ivable s 50 50 30 30 0 0 Active
1020 Impairme nt Los s - Inve s tme nts in GOCCs 50 50 30 40 0 0 Active
Impairment Lo ss - Invest ment in Jo int Vent ure 50 50 30 50 0 0
1021 Impairme nt Los s - Inve s tme nts in Joint Ve nture 50 50 30 50 0 0 Active
1022 Impairme nt Los s - Othe r Re ce ivable s 50 50 30 60 0 0 Active
1023 Impairme nt Los s - Inve ntorie s 50 50 30 70 0 0 Active
1024 Impairme nt Los s - Inve s tme nt Prope rty 50 50 30 80 0 0 Active
1025 Impairme nt Los s - Prope rty, Plant and Equipme nt 50 50 30 90 0 0 Active
1026 Impairme nt Los s - Biological As s e ts 50 50 310 0 0 0 Active
1027 Impairme nt Los s - Intangible As s e ts 50 50 3110 0 0 Active
1028 Impairme nt Los s - Inve s tme nts in As s ociate s 50 50 3120 0 0 Active
Lo sses 50 50 40 0 0 0 0
Lo ss o n Fo reign Exchange (FOREX) 50 50 40 10 0 0
1029 Los s on Fore ign Exchange (FOREX) 50 50 40 10 0 0 Active
Lo ss o n Sale o f Invest ment s 50 50 40 20 0 0
1030 Los s on Sale of Inve s tme nts 50 50 40 20 0 0 Active
1031 Los s on Sale of Inve s tme nt Prope rty 50 50 40 30 0 0 Active
Lo ss o n Sale o f Pro pert y, Plant and Equipment 50 50 40 40 0 0
1032 Los s on Sale of Prope rty, Plant and Equipme nt 50 50 40 40 0 0 Active
1033 Los s on Sale of Biological As s e ts 50 50 40 50 0 0 Active
Lo ss o n Sale o f Agricult ural Pro duce 50 50 40 60 0 0
37

1034 Los s on Sale of Agricultural Produce 50 50 40 60 0 0 Active
1035 Los s on Sale of Intangible As s e ts 50 50 40 70 0 0 Active
1036 Los s on Sale of As s e ts 50 50 40 80 0 0 Active
1037 Los s of As s e ts 50 50 40 90 0 0 Active
Lo ss o n Guarant y 50 50 410 0 0 0
1038 Los s of Guaranty 50 50 410 0 0 0 Active
1039 Los s on Initial Re cognition of Biological As s e ts 50 50 4110 0 0 Active
1040 Othe r Los s e s 50 50 4990 0 0 Active
Capit al Out lays 50 60 0 0 0 0 0 0
Invest ment Out lay 50 60 10 0 0 0 0
1041 Inve s tme nt in Gove rnme nt-Owne d and/or Controlle d 50 60 10 10 0 1 Active
Corporations
Invest ment in Go vernment -Owned and/o r Co nt ro lled 50 60 10 10 0 0
Co rpo rat io ns
1050 Parks , Plaz as and Monume nts 50 60 10 10 10 Active
1052 Inve s tme nt in As s ociate s 50 60 10 20 0 0 Active
Lo ans Out lay 50 60 20 0 0 0 0
1053 Loans Outlay - Gove rnme nt-Owne d and/or Controlle d 50 60 20 10 0 0 Active
Corporations
1054 Loans Outlay - Local Gove rnme nt Units 50 60 20 20 0 0 Active
1055 Loans Outlay - Othe rs 50 60 2990 0 0 Active
Invest ment Pro pert y Out lay 50 60 30 0 0 0 0
Land and Buildings Out lay 50 60 30 10 0 0
1056 Inve s tme nt Prope rty - Land 50 60 30 10 0 1 Active
1057 Inve s tme nt Prope rty - Buildings 50 60 30 10 0 2 Active
Pro pert y, Plant and Equipment Out lay 50 60 40 0 0 0 0
Land Out lay 50 60 40 10 0 0
1058 Land 50 60 40 10 0 1 Active
Land Impro vement s Out lay 50 60 40 20 0 0
1059 Aquaculture Structure s 50 60 40 20 0 1 Active
1060 Re fore s tation Proje cts 50 60 40 20 0 2 Active
38
Inf rast ruct ure Out lay 50 60 40 30 0 0

Buildings and Ot her St ruct ures 50 60 40 40 0 0
1075 Marke ts 50 60 40 40 0 4 Active
1078 Ground Wate r Monitoring Stations 50 60 40 40 0 7 Active
Machinery and Equipment Out lay 50 60 40 50 0 0
1082 Information and Communication Te chnology Equipme nt 50 60 40 50 0 3 Active
1088 Dis as te r Re s pons e and Re s cue Equipme nt 50 60 40 50 0 9 Active
1089 Military, Police and Se curity Equipme nt 50 60 40 50 10 Active
1094 ICT Software 50 60 40 50 15 Active
T ranspo rt at io n Equipment Out lay 50 60 40 60 0 0
39

1097 Trains 50 60 40 60 0 2 Active
Furnit ure, Fixt ures and Bo o ks Out lay 50 60 40 70 0 0
1102 Books 50 60 40 70 0 2 Active
Herit age Asset s 50 60 40 80 0 0
1103 His torical Buildings 50 60 40 80 0 1 Active
1104 Works of Arts and Arche ological Spe cime ns 50 60 40 80 0 2 Active
1105 Othe r He ritage As s e ts 50 60 40 80 99 Active
Ot her Pro pert y Plant and Equipment Out lay 50 60 40 90 0 0
1106 Work/Zoo Animals 50 60 40 90 0 1 Active
1107 Othe r Prope rty, Plant and Equipme nt 50 60 40 90 99 Active
Bio lo gical Asset s Out lay 50 60 50 0 0 0 0
Bearer Bio lo gical Asset s Out lay 50 60 50 10 0 0
1108 Bre e ding Stocks 50 60 50 10 0 1 Active
1109 Live s tock 50 60 50 10 0 2 Active
1110 Tre e s , Plants and Crops 50 60 50 10 0 3 Active
1112 Othe r Be are r Biological As s e ts 50 60 50 10 99 Active
Int angible Asset s Out lay 50 60 60 0 0 0 0
40

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Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

234 Accumulate d De pre ciation - Agricultural and Fore s try 10 60 50 41 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

306 Accumulate d Impairme nt Los s e s -Othe r Le as e d As s e ts 10 60 8992 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

1016 Impairme nt Los s - Financial As s e ts He ld to Maturity 50 50 30 10 0 0 Active

# Object Co de / Sub-Object Co de UACS St at us

# Object Co de / Sub-Object Co de UACS St at us

Inf rast ruct ure Out lay 50 60 40 30 0 0

# Object Co de / Sub-Object Co de UACS St at us

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