SAMPLE CONVERSION ENTRIES Account Tite and Explanation luacs object code] Debit credit [vee INVESTIAENTS iW TIME DEPOSITS Investments nTime Deposit Local Curren aoeiTOI000 5000000 Tnvestments in Tire Deposits Foreign Currency 1021102000 | —40,450,000.00 (Other investments 020398000 199000,060.00 To recognize the conversion of "Other Investments" occount Under RCA (Updated 2015) the new accounts "investments in Time Deposits" added inthe RCA (Undoted 2019) RECEIVABLES [LOANS AND RECEIVABLE ACCOUNTS: Tax Receivable Toso n0oo 3060}500.05 Senice Concession Arrangements Receivable 13030124000 7,000,000.09| Receivables from Authorized Agent Banks (AASAReRES 71030125000 4,000,000. ‘Alowance for mpairment-OtherRecawables 1030588100 | 2.500,000.00 ‘Othe Recevables 1030599000, 20,000, 600.00 Allowance for Impairment Tax Receivable 030121200, '875,00.00 ‘Allowance for impairment Serie Concession Avangernenie Rocchable 1930124200 625,000.00 To recognize the converston of "Other ReceWebles” ond "allowance for impairment. Other Receivables” accounts under RCA Updated 2015) to te appropriate addtional occount in the RCA Updated 2019) with corresponding conra-oset accounts [inTER AGENCY RECEIVABLES Receivables from Joint Ventures 7030177000 330,000.00, Receiables from Joint Operators 3030123000 30,000.00 ‘ue rom Joint Venture 1030304000, 340300000 To recognize the conversion of “Bue [rom Jolt Venture ccount under RCA (Updoted 2015) tothe oppropiate addtional occounts inthe RCA (Updoted 2019) (oraen RECEIVABLES Recelbles-Disalowances/ Charges 1039901000, 75,000.00 ‘Due fom Offices and Employees 1039802000 350,000.00 ‘ue from Non-Government Organzatons/Cil Socety Organizations | 1039903000. 100,000.00, Recelvables-Disalowances/Charges 1030501000, 75,000.00, Due from Ofcersand Employees 71030502000, 350,000.00 Due from Non-Government Organzationa/Peopies Organations | 1030503000, 100,000.00, To recognize the conversion of orcounts "Receivable. Disalowances/Charces (ol, "Due from Offers ond Employees (old) end "Ove rom Non-Government Orgonzations/Peope's Organizations” under RCA (Updoted 2015) othe coresponding ‘accounts in the RCA (Updoted 2019) with medified account tite nd codes Page 10f 8 Annes 8‘Account Tite and Explanation luacs objecrcode] Debit create INVENTORIES [INVENTORY WELD FOR SALE ‘Merchandise invento oaoro1000 750,000.00 ‘Alowance fr impatient - Merchandise inventory 3040101200 750,000.00 To recegnize the "allowance fr impairment” o&count ft previously eecognized impairment loss directly deducted from the “Merchandise Inventory account INVENTORY HELD FOR DISTRIBUTION, Food Supplies for Distribution 7040701000 350,000.00 Weifre Goods for Distribution 13040202000 350,000.00, Drugs and Medicines for Distibuion 340203000 250,000.00 ‘Medial, Dental nd Laboratory Supplies Ter Dsibation 1940201000 200,000.00 [CAgretural and Marine Supplies for Distribution 1040205000 50,000.00 ‘Agvietural Produce for Distribution 13020206000 50,000.00 “Tecbooks and Istrtional Matera fr Dstabuton 3040207000 350,000.00 Consrition Materia for Distribution 3040208000 250,000.00, Property and Equipment for Distibutlon 3040209000 350,000.09, ‘Other Supplies and Materials fr Distribution 3040299000 250,000.00 Allowance for Impairment-Food Supplies for Distibuton 3040201200 250,000.00 “Allowance for mparment- Welfare Goods fer Distbution 3040202200 350,000.00, ‘Allowance for mpairment-Orugs and Medicines for Dstibuton 3040202200 250,000.00 “Aowance for Impairment Medial, Dental ad Laboratory Supples| for Distribution 1040208200 200,000.00, ‘Allowance for Impairment AgicoRuraland Marine Supplies for Distibuton 3040205200 0,000.00 Allowance for Impairment Agricultural Produce fer DStbution 3040205200 250,000.00, ‘Allowance for Impairment-Testbooks and instructional Materials for Distribution 3040207200 350,000.00 ‘Allowance for impairment. Consvelon Materials forDivibution | 1040208200 250,000.00 ‘Alwance for Impairment Property and Cauipment for Dsvibutien | 1040209200 350,000.00 ‘Allowance for lmpairment-Other Supplies and Matera fe Disvbution 1040299200 250,000.00 To reeognite the “ollowance or mparment™ accounts for previously recognized impoirment loss directly deducted from the “inventory Held for Dsibuton accounts [nivENTORY HELD FOR MANUFACTURING Raw Materials inventor 7940301000 5000000 Workin-Process inventory 1040302000 250,000.00 Finished Gods Invent 3040303000, 350,000.00, ‘Allowance for Impairment Raw Materials vente 3040301200 ODD ‘Alewance for mpalment-Work-l-Process Inventory 1040302200 250,000.00 ‘Alowanes for Impairment-Finihed Goods ven 3040303200 150,000.00 To recognize the “allowance jor impoirment” accounts for previous recognized impairment loss drecty deducted from “inventory Held for Manufacturing” accounts INVENTORY HELD FOR CONSUMPTION (fice Supplies inventor 7040403000 750,000.00 ‘Acounable Forms, Plates and Siders inventory 13040402000 50,000.00 'Non-Recountable Form Invent 3040803000 50,000.00 ‘Anina/Zoolgicl Supplies Inventory 1040404000, 50,000.00, Food Supplies Inventory 1040405000 250,000.00 ‘rugs and Medicines Inventor 1040406000 750,000.00 ‘Metical, Dertal and Laboratory Suppies inventory 1040407000 350,000.00 Fuel Olland Lubricants vento 1040408000 300,000.00 Page 2018‘Account Tite and Explanation vas object code} ‘rural and Marine Supp Inventor Toaon05000 30,000500 “Textbooks and instrvtional Materials vento 13040810000 750,000.00 itary, Pais snd Trafic Suplis inventory 3040417000 300,06.00 ‘Chemical an tering Supplies invent 3040412000 70.00.00 Construction Materia Inverter 3040813000 50,006.00 ‘Other Supphs and Materials inventory 3040488000 700,000.00 Allowance far mpaiment-OffeeSupoies Invent 3040401200 FED OOHE Allowance fer impairment: Accountable Forms, Plates and StekeTs Invert 1080402200 0,000.00, ‘Allowance for impairment Non Accountable Forms ventory 1010403200, 50,000.00 “Alowanee for inpament‘AnimalZeologiel Supplies Inventory 040404200 59,000.00 ‘Aowanee for mgaitment-Fod Supplies invert 1040405200 250,000.00, ‘Alowanee for ingarment-Drugs and Medicines inverRory 194040620 259,00000 “Alowance for mpaliment- Medical, Dental and tabratory Supplies toventory 1040407200 250,00000 ‘Allowance Tor iapaiment Fel, Ol and Libros Inventory 3040408200 300,60000 ‘Alowance Tor inpaiment Agricultura and Marine Suppis inventory | — ap40409200 50,000.00 “Alowance Tor inpaiment-Textbooks and instructional Matera Inventory 2040410200 250,00000 ‘Allowance Tar mpament-Wiltary, Police and Taf Supphes oven 1040811200 300,000.00, ‘Allowance Tor inpaiment- chemical and Fitering Suppes ventory | — 1900812200 30,000.00 “lowanee for impairment Construction Materials ventory 3040813200 90,000.00, ‘Awan for paiement Other Supplies and Wateralstaventory | 1040490200 309,000.00 To recone the “allowance for mpaiment™ occounts or previcuty recognized imporment los direct ceducted from "avertory Held for Consumption accounts SEMT-EXPENDABLE MACHINERY AND EQUIPIMENT. ‘Sem-fxpendable Machinery 7040501000. BOpDODD, Sem:-£xpendable Offew Equipment 31040502000 $0,000.00, ‘Sem: Expendable information and Commurleations Technology Equipment 1040503000 50,000.00 ‘Sem Expendable Ageatura and Forestry Equipment 3040508000 30,000.00 Sem-Eipendable Marine and Fishery Equipment 3040505000 20,000.00 SemiEipendable Airport Equipment 3040505000 30,000.00 Sem-Eipendable Communiestons Equipment 3040507000 12,500.00 ‘Semi Expendable Disaster Response and Rescue Equipment 3040508000 50,000.00 Semi-xpendable Miltary, Foie and Security Equipment 1040509000 25,000.00 Semi-xpendable Medical Equiament 1040510000 35,000.00 Semi-ipendable Printing Equipment 1640511000 25,900.00 Sem Expendable Sports Equipment 3040512000 5,500.00 Semixpendable Techland Siente Equipment 3040513000 30,900.00 ‘Allowance for mpairment-Semi-Exendable Machinery 3040501200 50.06.00 ‘Allowance for mpaiement-Semi-Expendable Office Equipment 3040502200 50,006.00 ‘Allowance for mpairment-Semi-Expendable information and Comerunieations Technology Equipment 1040503200 50,000.00 “Alowance for impaiment-SemExpendable Agilcuural and Forestry Equipment 1040508200 30,000.00 ‘Alewance For impakmont Soni Expendable Marine and Fikery quioment 3040505200 20,000.00 ‘Alowance for impairment Semi Expendable Airport Equipment 3040506200 30,000.00 L- ‘Aowanceformpairment-Semi-Expendable Communiatons Equipment 1040507200 32300.00 ‘Alewance for impairment Semi Expendable Disney Response ond Rescue Equipment 3040508200 $0,000.00 Poge3of 8‘Account Tite and Explanation “Rlcwance for impairment Semi fspendable Military, Police and Secuty Equipment uacs object code} 1040509200 ebie 25,000.00 ‘Allowance for Impairment Semi Expendable Medical Equipment 1040510200 25,000.00, ‘Allowance for Impairment Semi Expendable Printng Equipment 1040511200 25,000.00 Allowance for Impairment Sem-Eypendable Sports Equipment 1040512200 5,500.00 ‘Allowance for Impairment Semi Expendable Technical and Scientific Equipment 3040512200 30,000.00, To recognize the “allowance for Impalment” account or previously recognized impairment loss rectly deducted from "Semi-expendoble Mochinery and Equipment” accounts ‘Note: This only apples to semexpendble property ot yet ‘sued. Seni pandable Other Equipment IOADSSSOOO 755,000.00 Sern Expendable Other Machinery and Equipment 3040519000 700,000.00, ‘Allowance for Impairment-Semi-Expendable Other Equipment 1040599200 35,000.00 To,recogrie the conversion of "Semi-Expendble Other Machinery and Equlment® account under RCA (Updated 2015) to modjed account tte “emi-Expendeble Other Eapment" in ‘he RCA(Updoted 2019) with corespanding allowance for Impairment loss previously recognized and alrecty deducted from | the asset acount Tere bxpendable Construction Equipment 3040514000 Aowance for Impairment-Sem/-Espendable Construction Equipment 3040514200 7500000, ‘SemiExpendable Other Machinery and Equipment 3040519600 40,000.00 To recognize the conversion of construction equlpment debited os “Semi-Expendable Other Machinery ond Equipment” account under RCA (Updated 2015) tothe edtiona “Semi Expendoble Construction Equipment account inthe RCA (Updeted 2019) with corresponcing allowance for impairment loss previously recognized on diecty deducted from the asset account |SEN-EXPENDABLE FURNITURE, FIKTURES AND BOOKS. Semi Bxpendable Furokure and Fxres 7040601000 35;000.00 Sem Bxpendable Books 3040602000 75,000.00 ‘Allowance for Impairment: SemExpendable Furniture and Fitures 1040601200 35,000.00, ‘Allowance for impairment: SembExpendable Books 3040602200 35,000.00 To recognize the “llowonee for mpeiement” account for previous recognized impairment loss decty deducted from "Semi-expendable Furniture, Fixtures and Books" accounts ‘Note: This only apples to semt-expendable propery not yet ‘sued, /ROPERTY, ANT AND EQUIPMENT [tEASED ASSETS Leased Assets and) 3060801000 350,000.00 ‘Accumulated impairment Lower Leased hate, land 131060801200 7500000 To recognize the 'llowanee for mpeltment™ eccount for ously recognized impairment loss rectly deducted from sed Assets, Land” account eased Asse, Faraltore and Faure 306080s000 5,000.00 Accumulated Depreciation- Other Leased Acct 31060899100 24,000.00 Accumulated impairment Loses. Other Leased Assets 1060895200 16,000.00 ‘Oter eased Assets 335,000.00, Page aot Annex‘Account Tite and Explanation luacs objectcode| Debit. cost TecamuTed Depredation eased Asset, Furniture and Fores 7060008100 3400000 ‘Aecumulated impairment Lsser- Leased Asse, Furniture and Fixtures | 1060805200 36,000.00 To recoanize te conversion of esed frnture and atures ‘debited as “Other Leased Assets" account under RCA (Updated 2015) to the addtional “Leased Asset Furiture and Ftres* ‘account in the RCA (Updoted 2049) with corresponding contro | BEARER TREES, PANTS AND CROPS: {C pearer ees Pant and crops 7061401000 250,000.00 | _Accomulsted impairment tosses Tres, Pants and Cope 3070303300 325,000.00 FF res, lens end Crops 1070303000 250,poBoD ‘Accumulated Deprecation-Bearer Trees, Plants and Cops 1061401100 50,000.00 ‘Aeaumulatedimpaiment Loses. Bearer Trees, Plats and Cops 1061401200 75,000.00 Torecognire the conversion of berer tees, pants and cops previous recognized os "Trees, Plants ond Crops" in CA ipdeted 2015) othe edtionel account "Beorer Tees, Plants ‘nd Crops” In RCA (pdoted 2019), with corresponding conta- cexcounts ‘Growing Bearer Tees, Pans and rope OSTA eee Tees, Plants and Cops 3070103000 3000000 To recogni the conversion of growing bearer tees, plants and crops previous recogrited os "Trees, Plants and Crop RCA {updeted 2015} othe odeionleccount “Growing Beorer Tees, Ponts ond Crops” in ACA (Updated 2019) Not: Not subject to deprecation or impairment |consTRUCTION iN PROGRESS Construction in Progress Furniture and Fitures 706806000 770,000.00 ‘Construction n Progress Mertage Asets 1069807000 357,500.00 Construction n Progress Service Concession Avett 1059808000 472,500.00 ‘Other Assets 1999988000 3080/0000 Torecognte the convertion of Other Ase" acount under RCA (Updated 2015) to oppraprate odltiona Construction in Brogress" account nthe RCA Updated 2019) [OTHER PROPERTY, PLANT AND EGUIPMENT ‘Growing Work/Z00 and Other Animals 70655020007 70006 ‘Wot/Z00 Animals 1059801000. TOI To recogni te conversion of Work/250 Anima account under RA (Updated 2015) 0 modified acount *Werk/200 and (ther Animois inthe ACA Updoted 2019) ond recognized the "Growing Werk/200 end Other Animals previously debited os _Werk200 foimals® Note: Not subject to deprecation or impairment. [BOLOGIEAL ASSETS [CONSUMABLE BIOLOGICAL ASSETS AareituralProduee for Consumption [oa0U66o0 30,000.05 Merchandise inventory 3040101060. 0,000.00 “gestural rogues fr Datbation TORORDEO 3500.00 ‘Accumilated Impairment Losses -Agrcuurl Produce Wel for ConsutionSae/Oistrbuton 1070203100 200,000.00 Agricultural Produce Held for Consumption Sle Dsuibution 3070203000 300,000 Allowance far impairment Agricultura Produce for Consumption | 1040470200 30,000 Allowance for Impalement. Merchandise inventory 3040101200 320,0.00 Pagesof 8"Alewancs for rporment Agretral Pr To recognize the conversion of "Agrcuturol Produce Held for Consumption/Sale/Distibtion” under Biologia Ascets account ‘groupin the RCA (Updeted 2015) tothe appropriate Inventory ‘accounts nthe RCA (Updated 2019), Including the respective contra-osset accounts ‘aquaculture Produce Tor Consumption 7040821000 75/000.00 Merchandise inventory 3040101000 50,000.00 haga Poder Tguacuture Produce for Dtibaton yoso70000 725,000.00 Accumulated impalement Losses Aquaculture 3070204200 50,000.00 ‘Aquaculture fr Consumpton/Sale/Distributon 3070204000 250,000 ‘Allowance for Impairment Aquacuture Produce for Consunption 3040421200 35,000.00, ‘Alewance for mpatrment- Merchandise Inventory 3040101200 10,000.00 ‘Alewance for impairment Aquaculture Produce for Ditton 3040210200 25,000.00, To recognize the conversion of "Aquaculture Produce or Consumption Sale/Dstrbution" under biological Asset account ‘group nthe RCA Updeted 2015} to the appropriate Inventory ‘accounts in the RCA (Updoted 2019}, including the espective controcossetcccounts INTANGIBLE ASSETS IneTANGIOLE ASSETS Copyrights 080105000, 335,000.00, ‘Accumulated Amortation Patents] Copyrights 080101300) 70,000.00, ‘Accumulated impairment Losces-Patents/Copyeghts 13080101200 21,000.00 Patonts/ Copyright: 1080101000 316,000.00, ‘Acesmulated Amortzation-Copyrights 1080105100, 70,000.00, AcoumuatedImpaltment Losss-Copyights {1080305200 23,000.00 To recegne the conversion for copyrights previously recognized using te account "Potents/Copyrights" in RCA (Updated 2015) to the new account "Copyrights" ated in the RCA (Updated 2019), Including the contra-aseteccounts [DEVELOPMENT IN PROGRESS Development n Progress Copyrights ossa04000 750,000.00, Development in Frogrese Patents/Copyagne 1089901000, 750,000.00, Torecogne the conversion for developmentin prowess copyrights previously cecogniced using the acount "Development| in Progress:Potents/Copyrights"n the RCA (Updated 2015) tothe new eccount "Development in Progress Copyrights" added inthe CA Updated 2019), [orwen assers [PREPAYOMENTS ropa Subscription 99020000) Ee pOOD ‘Other Prepayments 2990293000) To,ecogne the conversion Jor advance payment of sibicrPton previously recognized using the account "Other Prepayments" in the RCA Updoted 2015) tothe new occount "Prepald Subscition” olde Inthe RCA (Updoted 2019) [DEFERRED CHARGES Deferred Discount on Treasury OWE 7950501000 Prepaid interest 71090264000) 300,000.00 Page sof Annex‘Account Title and Explanation JUACS Object Code| Torecognice the conversion for deferred discount on Treasury ‘is previousy recognized using the account “Prepaid Interest” a the ACA (Updoted 2015) othe new account “Deferred Discount on Treasury Bs" added inthe RCA Updated 2019) Debit create [omen ASSETS sequestered Froperiy/ASse 7555506000 270756000, ‘Accumulated impairment Losses Other Assets 1999999100 35,000.00 3998999000 370,60000, ‘Accumulated impairment Losses Sequestered ropentyiAssets 13999006200 35,0000, Te recognize the conversion for sequestered propery/ossets revousl recognizes using the account "Other Assets" n RCA (Updated 2015) tothe new account "Sequestored Property/Assets" added nthe RCA (Updated 2019) CTS PAYABLES [Cother Payables 50005000 7350000.00 Prizes Payable 72010312000 720,000.00 ndemnives Payable 2010113000, 30,000.00, To recognize the conversion [or pits poyable and indemnites payable previously recognized using the account "Other Poyobes”in the RCA (Updated 2015) to the adetional appropriate accounts inthe RCA (Updoted 2019) INTERAGENCY PAYARLES InnTeR-AGENCY PAYABLES ‘Duet oint Venture BoROT05600 300,000.00 Fayables to oint Ventures 2010114000, 360,000500, Payabes to Joint Operators 201011000 40,000.00 recognize the conversion Jor payables to lit Ventures and pyobles to Operators previously recognized using the account "Due toJoint Venture" inthe RCA (Updated 2035) to the edéhional/modiied accounts in the RCA (Updated 2018) [rRusruneumnes [rRusTumenmes, Trust lables aoaoii60 75,000.00 “Trust abilities Dallowances/ Charges 2040108000 75 0000 To recognize the conversion for trust labites pertaining to dtsolowances/chorges that wos previous recognized using the cecount "Trust Lobes” in the ACA (Updated 2015) tothe new account "Trust Uobilties-Diselowonces/Charges” added nthe CA Updated 2019), [DEFERRED cREDITs/uNEARWED REVENUE [DEFERRED cREDITS ‘Other Deferred Grade 2050195000 725,000.00 Defered Revenue from Granis and Danations 72050304000 725,000.00, To recognize the conversion forthe deferred revere rom orants ‘ond donations thot wos previously recogrized using the “Other Deferred Credits" cecount inthe RCA (Updoted 2015) to the new coccount "Deferred Revenue from Grants and Donations” added in the RCA (Updoted 2019) Page of 8‘Account Tite and Explanation Juacs object code] Debit create \covennnaenrequmTy (covennmeNT equmTY Revaluation Surplus 3020101000, 750,900.00 ‘Appropriate Investment Property Accounts 3050000000 30,600.00 ‘Appropriate Property, Plant and Equipment Accounts 131060000000 200,000.00 To recognize the conversion of "Revaluation Supls” acount lh the RCA (Updated 2015) to the appropriate investment property ‘and PPE accounts inthe RCA (Updoted 2018) Pages of 8 ‘Annex.