NGAS CHART OF ACCOUNTS STANDARD GOVERNMENT CHART OF ACCOUNTS

Account Account
Account Title Account Title
Code Code

Cash
101 Cash in Treasury 8-70-100 Cash - In Treasury
8-70-102 Cash - Other Local Government Treasury
102 Cash-National Treasury, Modified Disbursement System (MDS) 8-70-707 Cash - Treasury Account - Check Disbursements
103 Cash-Bangko Sentral ng Pilipinas 8-70-200 Cash - Central Bank of the Philippines
105 Petty Cash Fund 8-70-500 Cash - Disbursing Officers
106 Cash-Collecting Officers 8-70-400 Cash - Collecting Officers
107 Cash-Disbursing Officers 8-70-500 Cash - Disbursing Officers
110 Cash in Bank-Local Currency, Current Account 8-70-300 Cash - Other Banks, Current Account
8-70-350 Cash - Other Banks, Combo Account
8-70-352 Cash - Other Banks, Working Fund
8-70-370 Cash - Other Banks, MDS Account
111 Cash in Bank-Local Currency, Savings Account 8-70-380 Cash - Other Banks, Savings Account
112 Cash in Bank-Local Currency, Time Deposits 8-70-390 Cash - Other Banks, Time Deposit
113 Cash in Bank-Foreign Currency, Current Account 8-70-230 Cash - Foreign Banks
114 Cash in Bank-Foreign Currency, Savings Account 8-70-230 Cash - Foreign Banks
115 Cash in Bank-Foreign Currency, Time Deposits 8-70-230 Cash - Foreign Banks

Receivables
121 Accounts Receivable 8-71-600 Receivables - Trade/Business
122 Notes Receivable 8-71-700 Receivables – Notes
123 Loans Receivable, Current 8-71-700 Receivables – Notes
124 Real Property Tax Receivable* 0-91-100 Income (Summary Account)
125 Special Education Tax Receivable* 0-91-100 Income (Summary Account)
126 Interest Receivable - None
127 Currency Swap Receivable - None
Account Account
Account Title Account Title
Code Code
128 Due from Officers and Employees 8-70-500 Cash - Disbursing Officer
8-71-900 Receivables – Miscellaneous
129 Due From Other Funds* 0-91-500 Interfund Transfer
130 Due from NGAs 8-70-600 Cash, Other Agencies
8-70-684 Cash, Inter-Agency Transferred Fund
8-71-100 Receivables - National Government Agencies
131 Due from LGUs 8-71-200 Receivables - Local Government Units
132 Due from GOCCs 8-71-300 Receivables - Government Owned and/or Controlled Corporations
8-71-320 Receivables - Claims Against GIF, GSIS
133 Due from NGOs/POs 8-70-910 Cash - Funds Entrusted to NGOs/POs
134 Due from National Treasury - None
135 Due from Central Office 8-71-170 Receivables - Sub-Allotments Not Covered by Funding Check
136 Due from Regional Offices/Staff Bureaus 8-71-170 -do-
137 Due from Operating Units 8-71-170 -do-
138 Receivables - Disallowances/Charges 8-74-400 Contingent Assets- Claims for Disallowed Payments
139 Other Receivables 8-71-900 Receivables - Miscellaneous
301 Allowance for Doubtful Accounts 8-80-710 Allowance for Doubtful Accounts
Marketable Securities
140 Treasury Bills 8-73-700 Miscellaneous Assets & Deferred Charges Short - Term Investment
141 Stocks* 8-73-300 Miscellaneous Assets & Deferred Charges-Short Term Investments
142 Bonds* 8-73-300 Miscellaneous Assets & Deferred Charges-Short Term Investments
143 Other Marketable Securities 8-73-300 Short Term Investments
8-73-900 Miscellaneous Assets and Deferred Charges
Inventories
144 Raw Materials Inventory 8-72-150 Inventories – Raw Materials

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 145 Work In Process Inventory 8-72-200 Inventories – Work in Process
146 Finished Goods Inventory 8-72-300 Inventories – Finished Products
147 Merchandise Inventory 8-72-360 Inventories – Items for Sale
8-72-100 Inventories – Supplies and Materials
Account Account
Account Title Account Title
Code Code

148 Accountable Forms Inventory
149 Office Supplies Inventory
150 Medical, Dental and Laboratory Supplies Inventory
151 Food/Non-food Supplies Inventory
152 Gasoline, Oil and Lubricants Inventory
153 Agricultural Supplies Inventory
154 Livestock and Crops Inventory
155 Spare Parts Inventory
156 Construction Materials Inventory
157 Other Agricultural Products Inventory
158 Confiscated Goods Inventory
160 Other Inventory Items
8-72-720 Inventories – Accountable Forms with Face Value
8-72-700 Inventories – Supplies and Materials Charged to Appropriations
8-72-800 Inventories – Supplies and Materials Acquired Free of Charge
8-72-700 Inventories – Supplies and Materials Charged to Appropriations
8-72-360 Inventories – Items for Sale
- None
8-72-710 Inventories – Gasoline, Oil and Lubricant
8-72-850 Inventories – Livestock and Crops
8-72-850 Inventories – Livestock and Crops
8-72-700 Inventories – Supplies and Materials Charged to Appropriations
8-72-800 Inventories – Supplies and Materials Acquired Free of Charge
8-72-730 Inventories – Unused Construction Materials Charged to Capital
Outlay
8-72-110 Inventories – Animals, Poultry and Farm Products
8-72-500 Inventories – Goods, Merchandise Confiscated
8-72-900 Inventories – Miscellaneous

Prepaid Expenses
161 Prepaid Rent 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
162 Prepaid Insurance 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
164 Prepaid Interest 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
165 Other Prepaid Expenses

Other Current Assets

166 Guaranty Deposits 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
167 Deposits on Letters of Credit 8-73-400 Miscellaneous Assets and Deferred Charges – Marginal Deposits
168 Advances to Contractors 8-73-100 Miscellaneous Assets and Deferred Charges – Prepayments
Account Account
Account Title Account Title
Code Code
170 Other Current Assets 8-73-900 Miscellaneous Assets and Deferred Charges – Miscellaneous

Long-Term Investments
171 Loans Receivable – Long-Term, LGUs 8-75-200 Investment – Non-Interest Bearing Loans to LGUs
8-75-500 Investment – Interest Bearing Loans to LGUs
172 Loans Receivable – Long-Term GOCCs 8-75-300 Investment – Non-Interest Bearing Loans to GOCCs
8-75-500 Investment – Interest Bearing Loans to GOCCs
173 Loans Receivable – Long- Term Others
174 Investments in Stocks 8-75-800 Investment – On Stock and Bonds
175 Investments in Bonds 8-75-800 Investment – On Stocks and Bonds
176 Investments in GOCCs 8-75-860 Investment – In Public Enterprises
177 Sinking Fund – Cash 8-70-200 Cash –Central Bank of the Phils.
178 Sinking Fund – Securities 8-70-200 Cash –Central Bank of the Phils.
179 Other Long – Term Investments 8-75-900 Investment – Miscellaneous

Property, Plant and Equipment

201 Land 8-77-000 Fixed Assets – Land & Land Improvements Outlay
202 Land Improvements 8-77-000 -do-
302 Accumulated Depreciation – Land Improvements None
203 Leasehold Improvements - None
303 Accumulated Depreciation – Leasehold Improvements - None
204 Buildings 8-78-000 Fixed Assets-Buildings and Structures-
304 Accumulated Depreciation – Buildings 8-80-780 Accumulated Depreciation – Buildings and Structures
205 School Buildings 8-78-300 Fixed Assets – Building and Structures –Education, Culture and
Sports/Manpower Development
305 Accumulated Depreciation – School Buildings 8-80-783 Accumulated Depreciation- Building and Structures
206 Markets and Slaughterhouses 8-78-800 Fixed Assets – Building and Structures – Economic Services
306 Accumulated Depreciation – Markets and Slaughterhouses 8-80-788 Accumulated Depreciation- Building and Structures
Account Account

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 Code Account Title Code Account Title

207 Hospitals and Health Centers 8-78-400 Health, Nutrition and Population Control
307 Accumulated Depreciation – Hospitals and Health Centers 8-80-784 Accumulated Depreciation- Building and Structures
208 Other Structures 8-78-000 Fixed Assets – Building and Structures
308 Accumulated Depreciation – Other Structures 8-80-780 Accumulated Depreciation- Building and Structures
209 Industrial Machineries 8-79-?14 Industrial Machineries and Implements
309 Accumulated Depreciation – Industrial Machineries 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
210 Other Machineries 8-79-029 Other Equipment
310 Accumulated Depreciation – Other Machineries 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
211 Firefighting Equipment and Accessories 8-79-?20 Fire Fighting Equipment
311 Accumulated Depreciation – Firefighting Equipment and Accessories 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
212 Construction and Heavy Equipment 8-79-?13 Fixed Assets – FFEWAB-Construction Equipment and Accessories
312 Accumulated Depreciation – Construction and Heavy Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
214 Technical and Scientific Equipment 8-79-?19 Fixed Assets – FFEWAB-Technical and Scientific Equipment
314 Accumulated Depreciation – Technical and Scientific Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
215 IT Equipment and Software 8-79-??? Fixed Assets – FFEWAB-Information Technology (IT) Equipment
Outlay
315 Accumulated Depreciation – I T Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
216 Telegraph, Telephone, Cable, TV and Radio Equipment 8-79-?21 Fixed Assets – FFEWAB-Telegraph, Telephone, Cable and Radio
Television
316 Accumulated Depreciation - Telegraph,Telephone, Cable, TV and 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
Radio Equipment
217 Artesian Wells, Reservoirs, Pumping Stations and Conduits 8-79-029 Fixed Assets – FFEWAB-Other Equipment
317 Accumulated Depreciation – Artesian Wells, Reservoirs, Pumping 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
Stations and Conduits
218 Motor Vehicles 8-79-?12 Fixed Assets – FFEWAB-Motor Vehicles, Land Transportation
Equipment and Accessories
318 Accumulated Depreciation – Motor Vehicles 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
219 Watercrafts 8-79-?11 Fixed Assets – FFEWAB-Watercraft and Appurtenances
319 Accumulated Depreciation – Watercrafts 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
Account Account
Account Title Account Title
Code Code
220 Trains 8-79-?12 Fixed Assets – FFEWAB-Motor Vehicles, Land Transportation
Equipment and Accessories
320 Accumulated Depreciation – Trains 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
221 Aircrafts/Aircraft Ground Equipment 8-79-?22 Fixed Assets – FFEWAB-Aircrafts and Appurtenances
321 Accumulated Depreciation – Aircrafts/Aircraft Ground Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
222 Office Equipment 8-79-?16 Fixed Assets- FFEWAB-Furniture and Office Equipment
322 Accumulated Depreciation – Office Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
223 Other Equipment 8-79-?29 Fixed Assets – FFEWAB-Other Equipment
323 Accumulated Depreciation – Other Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
224 Furniture and Fixtures 8-79-?25 Fixed Assets – FFEWAB-Fixtures
324 Accumulated Depreciation – Furnitures and Fixtures 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
225 Ordnance 8-79-?18 Fixed Assets – FFEWAB-Ordnance, Non Expendable Supplies and
Equipment

325 Accumulated Depreciation –Ordnance 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB

226 Books 8-79-?24 Fixed Assets – FFEWAB-Books and Publications
326 Accumulated Depreciation – Books 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
227 Other Property, Plant and Equipment 8-79-?29 Fixed Assets – FFEWAB-Other Equipment
327 Accumulated Depreciation – Other Property, Plant and Equipment 8-80-790 Accumulated Depreciation – Fixed Assets-FFEWAB
228 Work/Other Animals 8-79-?23 Fixed Assets – FFEWAB-Work Animals
229 Breeding Stocks 8-79-?23 Fixed Assets – FFEWAB-Work Animals
230 Construction in Progress – Agency Assets 8-78-900 Fixed Assets – FFEWAB-Buildings and Structures, In Process
8-79-900 Fixed Assets – FFEWAB-Furniture, Fixtures, Equipment, Work
Animals and Books, In Transit

231 Construction in Progress – Plaza, Parks and Monuments 8-77-900 Fixed Assets – Land and Land Improvements, In Process
232 Construction in Progress – Roads, Highways and Bridges 8-77-900 Fixed Assets – Land and Land Improvements, In Process
Account Account
Account Title Account Title
Code Code
233 Construction in Progress – Ports, LightHouses, Harbors, Seawalls, 8-77-900 Fixed Assets – Land and Land Improvements, In Process
River Walls and Others

234 Construction in Progress – Runways 8-77-900 Fixed Assets – Land and Land Improvements, In Process
235 Construction in Progress – Railways 8-77-900 Fixed Assets – Land and Land Improvements, In Process

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 236 Construction in Progress – Waterways, Aqueducts, etc. 8-77-900 Fixed Assets – Land and Land Improvements, In Process
237 Construction in Progress – Irrigation, Canals and Laterals 8-77-900 Fixed Assets – Land and Land Improvements, In Process
238 Construction in Progress –Electrification, Power and Energy - None
241 Construction in Progress – Other Public Infrastructures - None
242 Construction in Progress – Reforestation Projects 8-75-000 None
243 Public Infrastructures None
244 Reforestation Projects None
245 Arts, Archeological Specimen and Other Exhibits - None
249 Items in Transit 8-79-900 Fixed Assets –In Transit
Other Assets
251 Other Assets

LIABILITIES
Current Liabilities
401 Accounts Payable 8-81-400 Payables – Unliquidated Obligations
8-81-440 Payables – Unliquidated Obligations – Due and Demandable
8-81-460 Payables – Unliquidated Obligations – Direct Payments
402 Notes Payable 8-81-700 Notes and Acceptances
403 Loans Payable – Current, Domestic 8-81-700 Notes and Acceptances
404 Loans Payable – Current, Foreign 8-81-700 Notes and Acceptances
406 Interests Payable none None
407 Tax Refunds Payable none none

Account Account
Account Title Account Title
Code Code
408 Guaranty Deposit Payable 8-84-900 Trust Liabilities – Miscellaneous
409 Tax Credit Certificates Payable none none
410 Withholding Taxes Payable 8-84-120 Trust Liabilities – NGAs, Taxes Withheld Covered by TRA
8-84-130 Trust Liabilities – NGAs, Taxes Withheld not Covered by TRA

411 GSIS Payable 8-84-300 Trust Liabilities – Government-Owned and/or Controlled Corporations
8-84-301 Life and Retirement Insurance Premiums
8-84-302 Optional Insurance Premiums
8-84-304 Salary Loan Installments
8-84-305 Policy Loan Installments
8-84-306 Real Estate Loan Installments
8-84-308 State Insurance Premiums

412 PAG-IBIG Payable 8-84-300 Trust Liabilities – Government-Owned and/or Controlled Corporations
8-84-302 PAG-IBIG

413 PHILHEALTH Payable 8-84-300 Trust Liabilities – Government-Owned and/or Controlled Corporations
8-84-307 Health Premiums (Medicare)

414 Performance/Bidders/Bail Bonds Payable 8-84-900 Trust Liabilities, Miscellaneous

427 Currency Swap Payable none None
428 Due to Officers and Employees 8-81-400 Payables – Unliquidated Obligations
429 Due to Other Funds* None
430 Due to NGAs 8-81-100 Payables - National Government Agencies
431 Due to LGUs 8-81-200 Payables - Local Government Units
432 Due to GOCCs 8-84-300 Trust Liabilities - Government-Owned and/or Controlled Corporations
8-84-309 Others

433 Due to National Treasury 0-91-100 Income (Summary Account)

0-91-200 Grants and Aids (Summary Account)

435 Due to Central Office 8-81-170 Payables - Sub-Allotment Not Covered by Funding Check
436 Due to Regional Offices/Staff Bureaus 8-81-170 Payables - Sub-Allotment Not Covered by Funding Check
437 Due to Operating Units 8-81-170 Payables - Sub-Allotment Not Covered by Funding Check

Account Account
Account Title Account Title
Code Code
439 Retirement Gratuity Benefits Payable 8-81-400 Payables - Unliquidated Obligations
440 Deferred Credits to Income 8-86-100 Deferred Credits - Deferred Credits to Income
441 Other Deferred Credits 8-86-200 Deferred Credits - Undistributed Collections
8-86-320 Deferred Credits - Insurance Claims
8-86-900 Deferred Credits - Miscellaneous

448 Deferred Real Property Tax Income* 0-92-210 Tax Revenues

449 Deferred Special Education Tax Income* 0-92-210 Tax Revenues
450 Other Payables 8-81-900 Payables - Miscellaneous
Long-Term Liabilities
451 Loans Payable - Long-Term, Domestic 8-89-100 Public Debt - Loans and Advances Payable, National Govt. Agencies
8-89-200 Public Debt - Loans and Advances Payable, Local Govt. Units

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 8-89-300 Public Debt - Loans and Advances Payable, Gov’t. Owned and/or
Controlled Corp.
8-89-500 Public Debt - Loans Payable, Domestic

452 Loans Payable - Long-Term, Foreign 8-89-400 Public Debt - Loans Payable, Foreign
453 Mortgage Payable 8-89-600 Public Debt - Contracts Payable
8-89-800 Public Debt - Collateral Bonds

454 Bonds Payable - Long-Term, Domestic 8-89-700 Public Debt - Bonds Payable
455 Bonds Payable - Long-Term, Foreign 8-89-700 Public Debt - Bonds Payable
460 Other Long-Term Liabilities 8-89-900 Public Debt - Miscellaneous
Other Liabilities
465 Other Liabilities 8-86-900 Deferred Credits - Miscellaneous

EQUITY
Account Account
Account Title Account Title
Code Code
501 Government Equity 8-81-450 Payables - Unliquidated Obligations - Advances
8-81-470 Payables - Unliquidated Obligations - Prepayments and Deposits
8-86-500 Deferred Credits - Goods/Merchandise Confiscated
8-86-600 Deferred Credits - Semi-Expendable Supplies, Containers and Property
8-86-650 Deferred Credits - Semi- Expendable-Information Technology Supplies,
Softwares, Accessories, Peripherals and Property
8-86-700 Deferred Credits - Supplies and Materials Charged to Appropriations
8-86-710 Deferred Credits - Gas, Oil and Lubricants
8-86-720 Deferred Credits - Accountable Forms with Face Value
8-86-730 Deferred Credits - Unused Construction Materials Charged to Capital
Outlay
8-86-750 Deferred Credits - Information Technology -Supplies and Materials
8-86-800 Deferred Credits - Supplies and Materials Acquired Free of Charge
8-86-850 Deferred Credits - Livestock and Crops
8-90-000 CRO - Unexpended Allotments (Continuing Appropriations)
8-90-070 CRO - Unexpended Allotments (Continuing Appropriations) - Prepayments
and Deposits
8-90-700 CRO - Overdraft in Appropriations
8-92-110 CROU - Balance/Retained Earnings
8-92-760 CROU - Sinking Fund Reserves
8-92-765 CROU - Backpay
8-93-310 CRO - Appropriated - Legislative Approp.Unalloted (Cont. Approp.)
8-93-311 CRO - Appropriated - Overdraft
8-93-312 CRO - Appropriated - Legislative Appropriations Alloted (Continuing
Appropriations)
8-93-340 CRO - Appropriated - Receipts Automatically Appropriated Unalloted
(Contg. Apprns.)
8-99-000 National Clearing Account
8-94-000 Invested Capital
8-94-384 Invested Capital - Held in Trust
8-96-000 Contingent Capital

Account Account
Account Title Account Title
Code Code
502 Project Equity* None

Intermediate Accounts
531 Cost of Goods Sold none none
532 Income and Expense Summary none none
533 Prior Years’ Adjustments 7-92-400 CROU Adjustment for -
7-92-410 Excess Certification to Accounts Payable and Reverted Claims, RA3526
7-92-416 Losses of Current Assets
7-92-417 Prior Years' Charges
7-92-418 Prior Years' Credits
7-92-419 Others (Additions)
7-92-420 Others (Reductions)
534 Retained Operating Surplus none none
537 Invested Equity* 8-94-000 Invested Capital
538 Subsidy to Regional Offices/Staff Bureaus none None
539 Subsidy to Operating Units none None
540 Gain or Loss Due to Dormant Accounts none None

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 GENERAL INCOME
601 Subsidy Income from National Government - None
602 Subsidy from Central Office - None
603 Subsidy from Regional Office/Staff Bureau - None
604 Subsidy from Other LGUs* 0-91-600 Inter-Local Government Transfers
0-92-600 CROU-Inter-Local Government Transfers
605 Subsidy from Other Funds* 0-91-500 Interfund Transfers
0-92-500 CROU-Interfund Transfers

Account Account
Account Title Account Title
Code Code
606 Subsidy from Special Accounts* 0-92-700 Interspecial Account Transfer
611 Income from Government Services 1-57-100 Operating and Service Income
612 Income from Government Business Operations 1-57-000 Operating and Service Income
613 Sales Revenue 1-57-100 Government Services
1-57-200 Government Business Operations
1-58-850 Government Share from Toll Fees and Casino earnings
1-58-900 Miscellaneous
621 Rent Income 1-57-600 Rents

622 Insurance Income 1-57-500 Insurance/Fiduciary Bond Premiums

623 Dividend Income 1-58-200 Dividends on Stocks
624 Interest Income 1-57-300 Interests
1-58-100 Interest on Loans
1-58-300 Interest on Bonds
1-58-400 Interest on Treasury Notes/Bills
1-58-500 Interest on Promissory Notes
1-58-600 Interest on Receivables, Acceptance and Discounted Notes
625 Gain on Sale of Securities 2-61-850 Gain on Sale of Investments/Stocks/ Bonds
626 Gain on Sale of Assets 2-61-300 Gain on Sale of Fixed Assets
627 Sale of Confiscated Goods and Properties 1-59-100 Sale of Goods/Merchandise Confiscated
628 Foreign Exchange (FOREX) Gain 1-59-300 Gain on Foreign Exchange
639 Miscellaneous Operating and Service Income 1-57-900 Operating and Service Income, Miscellaneous
641 Fines and Penalties - Government Services and Business Operations 1-60-000 Fines and Penalties on Non-Tax Revenues
651 Income from Grants and Donations 2-62-000 Grants and Aids

Specific Income
Tax Revenue
Income Taxes
701 Income Tax – Individuals 1-51-100 Individuals
702 Income Tax – Partnerships 1-51-200 Corporations and Partnerships
Account Account
Account Title Account Title
Code Code

703 Income Tax – Corporations 1-51-200 Corporations and Partnerships

711 Real Property Tax* 1-52-100 Real Property Tax
712 Property Transfer Tax* 1-52-200 Property Transfer Tax
713 Special Education Tax* 1-52-400 Special Education Tax
714 Special Assessment Tax* 1-52-300 Special Assessment Tax
715 Real Property Tax on Idle Lands* 1-52-900 Miscellaneous
716 Stock Transfer Tax 1-52-700 Stock Transfers
717 Capital Gains Tax 1-52-200 Property Taxes - Property Transfers
718 Donors Tax 1-52-200 Property Taxes - Property Transfers
719 Estate Tax 1-52-200 Property Taxes - Property Transfers

Taxes on Goods and Services

721 Excise Taxes on Articles 1-53-100 Excises on Imports
1-53-200 Excises on Domestic Articles
722 Value Added Tax 1-53-900 Miscellaneous
723 Business Taxes and Licenses 1-53-300 Business Taxes and Licenses
724 Franchise Tax 1-53-400 Franchise Tax
725 Professional Tax* 1-51-100 Income Taxes-Individual
726 Occupation Tax* 1-51-100 Income Taxes-Individual
1-53-300 Business Taxes & Licenses (Occupation Tax)
727 Printing and Publication Tax 1-53-300 Business Taxes & Licenses (Printing and Publication Taxes)

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 735 Miscellaneous Taxes on Goods and Services 1-53-900 Taxes on Goods and Services - Miscellaneous

Taxes on International Trade and Transactions

736 Import Duties 1-54-100 Import Duties

Account Account
Account Title Account Title
Code Code

Other Taxes
741 Documentary Stamp Tax 1-55-100 Documentary Stamp Taxes
742 Community Tax* 1-55-600 Community Tax
743 Science Stamp Tax* 1-55-100 Documentary Stamp Taxes
745 Weights and Measure* 1-55-900 Miscellaneous (Weights and Measures)
746 Share from Internal Revenue Collections* 1-55-700 Miscellaneous – Local Government Share on Internal Revenue
Collections
747 Share from Tobacco Excise Tax*
748 Share from Economic Zones*
749 Share from Expanded Value Added Tax (EVAT)
750 Share from National Wealth* 1-55-800 Miscellaneous-Local Government Share in the Proceeds from the
Development & Utilization of the National Wealth
751 Amusement Tax* 1-55-900 Miscellaneous (Amusement)
752 Sand and Gravel Tax* 1-55-900 Miscellaneous (Sand and Gravel)
753 Tax on Delivery Trucks and Vans* 1-53-300 Business Taxes and Licenses-Tax on Delivery Trucks and Vans
754 Taxes on Forest Products 1-55-200 Charges on Forest Products
755 Immigration Taxes 1-55-400 Immigration Tax
759 Miscellaneous-Other Taxes 1-55-900 Other Taxes-Miscellaneous
760 Fines and Penalties – Tax Revenue 1-56-000 Fines and Penalties on Tax Revenue

Other Specific Income

761 Registration Fees 1-57-100 Operating and Service Income
762 Tuition/Affiliation Fees 1-57-100 -do-
763 Hospital Fees 1-57-100 -do-
764 Medical, Dental and Laboratory Fees 1-57-100 -do-
765 Library Fees 8-84-900 Trust Liabilities, Miscellaneous
766 Athletic and Cultural Fees 1-57-100 -do-
Account Account
Account Title Account Title
Code Code

767 Comprehensive Examination Fees 1-57-100 Operating and Service Income

768 Transcript of Records Fees 1-57-100 -do-
769 Diploma and Graduation Fees 1-57-100 -do-
770 Inspection Fees 1-57-100 Operating and Service Income
771 Permit Fees 1-57-100 -do-
772 Garbage Fees* 1-55-900 Government Services – Garbage Fees
773 Clearance/Certification Fees 1-57-100 Operating and Service Income
774 Franchising/Licensing Fees 1-57-100 -do-
775 Fishery Rentals, Fees and Charges* 1-57-200 Government Business Operations
776 Charges Printing and Publication Income 1-57-200 -do-
777 Income from Canteen Operations 1-57-200 -do-
778 Income from Dormitory Operations 1-57-200 -do-
779 Receipts from Lease of Properties* 1-57-200 -do-
780 Receipt from Communication Facilities 1-57-200 -do-
781 Receipts from Waterworks Systems* 1-57-200 -do-
782 Receipts from Transportation Systems* 1-57-200 -do-
783 Receipts from Markets* 1-57-200 -do-
784 Receipts from Slaughterhouses* 1-57-200 -do-
785 Receipts from Cemeteries* 1-57-200 -do-
786 Toll Fees 1-57-200 -do-
787 Landing and Parking Fees 1-57-200 -do-
788 Other Income from School Services 1-57-200 -do-
789 Other Income from School Business Operations 1-57-200 -do-
790 Other Income from Hospital Services 1-57-200 -do-
791 Other Income from Hospital Business Operations 1-57-200 -do-
792 Other Specific Income of LGUs* 1-57-200 -do-
Account Account
Account Title Account Title
Code Code

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 799 Fines and Penalties - Other Specific Income 1-60-000 Fines and Penalties on Non-Tax Revenue

EXPENSES

Personal Services
801 Salaries and Wages-Regular Pay 3-01-110 Salaries & Wages-Regular Plantilla Items
802 Salaries and Wages-Part Time Pay 3-01-120 Salaries & Wages -Lump-Sum Appropriations
803 Salaries and Wages-Casual/ Contractual 3-01-120 Salaries & Wages -Lump-Sum Appropriations
804 Personnel Economic Relief Allowance (PERA) 3-01-500 Commutable Allowances/Fringe Benefits
805 Additional Compensation (ADCOM) 3-01-500 Commutable Allowances/Fringe Benefits
806 Representation Allowance (RA) 3-01-500 Commutable Allowances/Fringe Benefits
807 Transportation Allowance (TA) 3-01-500 Commutable Allowances/Fringe Benefits
808 Clothing Allowance 3-01-900 Other Benefits
809 Honoraria 3-01-900 Other Benefits
810 Hazard Pay 3-01-900 Other Benefits
811 Overtime and Night Pay 3-01-400 Overtime Pay
812 Holiday Pay 3-01-400 Overtime Pay
813 Christmas Bonus 3-01-800 Bonuses and Incentives
814 Cash Gift 3-01-800 Bonuses and Incentives
815 Productivity Incentive Benefits 3-01-800 Bonuses and Incentives
816 Other Bonuses and Allowances 3-01-800 Bonuses and Incentives
817 Life and Retirement Insurance Contributions 3-01-310 Life and Retirement Insurance Premiums
818 PAG-IBIG Contributions 3-01-320 PAG-IBIG Contributions
819 PHILHEALTH Contributions 3-01-330 Medicare Premiums
820 ECC Contributions 3-01-340 State Insurance Premiums
821 Pension and Retirement Benefits 3-01-850 Pensions (whether paid to employees or to dependents or to
beneficiaries)
Account Account
Account Title Account Title
Code Code

822 Terminal Leave Benefits 3-01-130 Terminal Leave

823 Health Workers’ Benefits 3-01-900 Other Benefits
824 Subsistence and Quarters’ Allowances 3-01-900 Others Benefits
825 Longevity Pay 3-01-900 Other Benefits
830 Other Personnel Benefits 3-01-900 Other Benefits

Maintenance and Other Operating Expenses

831 Traveling Expenses – Local 3-02-100 Traveling Expenses - Local
832 Traveling Expenses – Foreign 3-02-200 Traveling Expenses - Foreign
833 Training and Seminar Expenses 3-17-000 Training & Seminar Expenses
834 Water 3-14-000 Water/Illumination, & Power Services
835 Electricity 3-14-000 Water/Illumination, & Power Services
836 Cooking Gas 3-14-000 Water/Illumination, & Power Services
837 Telephone/Telegraph and Internet 3-03-000 Communication Services
838 Postage and Deliveries 3-03-000 Communication Services
839 Subscription Expenses 3-27-000 Library Books and Materials
840 Advertising Expenses 3-29-000 Other Services
841 Rent Expenses 3-08-000 Rents
842 Insurance Expense 3-24-000 Fidelity Bonds & Insurance Premiums
843 Fidelity Bond Premium 3-24-000 Fidelity Bonds & Insurance Premiums
844 Survey Expenses 3-29-000 Other Services
845 Storage Expenses 3-29-000 Other Services
846 Zoological/Animal Maintenance Expenses 3-07-000 Supplies & Materials
847 Printing and Binding Expenses 3-29-000 Other Services
848 Accountable Forms Expenses 3-07-000 Supplies and Materials
849 Office Supplies Expenses 3-07-000 Supplies & Materials
Account Account
Account Title Account Title
Code Code
850 Medical, Dental and Laboratory Supplies Expenses 3-07-000 Supplies & Materials
851 Food/Non-food Expenses 3-07-000 Supplies & Materials
852 Gasoline, Oil and Lubricants Expenses 3-23-000 Gasoline, Oil & Lubricants
853 Agricultural Supplies Expenses 3-07-000 Supplies and Materials
854 Legal Services 3-29-000 Other Services
855 Auditing Services 3-16-000 Auditing Services

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 856 Consultancy Services 3-29-000 Other Services
857 General Services 3-29-000 Other Services
858 Security and Janitorial Services 3-29-000 Other Services
859 Taxes, Duties and Licenses 3-21-000 Taxes, Duties and Fees
860 Tax Credit Subsidy 3-21-000 Taxes. Duties and Fees
861 Tax Exemption Expenses 3-21-000 Taxes, Duties and Fees
862 Public Infrastructure Repairs and Maintenance 3-04-000 Repairs and Maintenance of Government Facilities
863 Reforestation Project Maintenance 3-04-000 -do-
864 Buildings Maintenance 3-04-000 -do-
865 School Buildings Maintenance 3-04-000 -do-
866 Markets and Slaughterhouses Maintenance 3-04-000 -do-
867 Hospitals and Health Centers Maintenance 3-04-000 -do-
868 Other Structures Maintenance 3-04-000 -do-
869 Industrial Machineries Maintenance 3-04-000 -do-
870 Other Machineries Maintenance 3-04-000 -do-
871 Firefighting Equipment and Accessories Maintenance 3-04-000 -do-
872 Construction and Heavy Equipment Maintenance 3-04-000 -do-
874 Technical and Scientific Equipment Maintenance 3-04-000 -do-
875 IT Equipment Maintenance 3-04-000 -do-
876 Telegraph, Telephone, Cable, TV & Radio Equipment Maintenance 3-04-000 -do-
Account Account
Account Title Account Title
Code Code
877 Artesian Wells, Reservoirs, Pumping Stations and Conduits 3-04-000 -do-
Maintenance
878 Motor Vehicles Maintenance 3-05-000 Repairs and Maintenance of Gov't. Vehicles
879 Watercrafts Maintenance 3-05-000 -do-
880 Trains Maintenance 3-05-000 -do-
881 Aircrafts/Aircraft Ground Equipment Maintenance 3-05-000 -do-
882 Office Equipment Maintenance 3-04-000 Repairs & Maintenance of Gov't. Facilities
883 Other Equipment Maintenance 3-04-000 -do-
884 Furniture and Fixtures Maintenance 3-04-000 -do-
885 Ordnance Maintenance 3-29-000 Other Services
886 Other Repairs and Maintenance 3-04-000 Repairs & Maintenance of Gov't. Facilities
887 Awards and Indemnities 3-11-000 Awards and Indemnities
888 Rewards and Other Claims 3-19-000 Confidential & Intelligence Expenses
889 Grants and Donations 3-10-000 Grants, Subsidies and Contributions
890 Representation Expenses 3-18-000 Extraordinary & Miscellaneous Expenses
891 Extraordinary and Miscellaneous Expenses 3-18-000 Extraordinary & Miscellaneous Expenses
892 Confidential and Intelligence Expenses 3-19-000 Confidential & Intelligence Expenses
893 Anti-insurgency/Contingency Expenses 3-20-000 Anti-Insurgency/Contingency/Emergency
894 Subsidy to National Government Agencies 3-10-000 Grants, Subsidies and Contributions
895 Subsidy to Local Government Units 3-10-000 Grants, Subsidies and Contributions
896 Subsidy to Government Corporations 3-10-000 Grants, Subsidies and Contributions
897 Subsidy to Other Funds* 0-90-500 Appropriations Allotted/Expenditures-Interfund Transfer
898 Subsidy to Special Funds* 0-90-500 Appropriations Allotted/Expenditures-Interfund Transfer
901 Membership Dues to International Institutions None
902 Depreciation-Land Improvements 3-13-500 Depreciation of Fixed Assets
903 Depreciation-Leasehold Improvements None
904 Depreciation-Buildings 3-13-500 Depreciation of Fixed Assets
905 Depreciation-School Buildings 3-13-500 -do-
Account Account
Account Title Account Title
Code Code
906 Depreciation-Markets and Slaughterhouses 3-13-500 -do-
907 Depreciation-Hospitals and Health Centers 3-13-500 -do-
908 Depreciation-Other Structures 3-13-500 -do-
909 Depreciation-Industrial Machineries 3-13-500 -do-
910 Depreciation-Other Machineries 3-13-500 -do-
911 Depreciation-Firefighting Equipment and Accessories 3-13-500 -do-
912 Depreciation-Construction and Heavy Equipment 3-13-500 -do-
914 Depreciation-Technical and Scientific Equipment 3-13-500 -do-
915 Depreciation- IT Equipment 3-13-500 -do-
916 Depreciation-Telegraph, Telephone, Cable, TV and Radio 3-13-500 -do-
Equipment
917 Depreciation-Artesian Wells, Reservoirs Pumping Stations and 3-13-500 -do-
Conduits

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 918 Depreciation-Motor Vehicles 3-13-500 -do-
919 Depreciation-Watercrafts 3-13-500 -do-
920 Depreciation-Trains 3-13-500 -do-
921 Depreciation-Aircrafts/Aircraft Ground Equipment 3-13-500 -do-
922 Depreciation-Office Equipment 3-13-500 -do-
923 Depreciation-Other Equipment 3-13-500 -do-
924 Depreciation-Furniture and Fixtures 3-13-500 -do-
925 Depreciation-Ordnance 3-13-500 -do-
926 Depreciation-Books 3-13-500 -do-
927 Depreciation-Other Property, Plant and Equipment 3-13-500 -do-

928 Obsolescence-IT Software 3-13-500 -do-

929 Bad Debts Expense 3-13-300 Bad Debts
937 Discount on Real Property Tax* None
938 Discount on Special Education Tax* None
Account Account
Account Title Account Title
Code Code
947 Loss on Sale of Assets None
948 Loss of Assets 3-13-200 Loss of Fixed Assets
950 Other Expenses 3-29-000 Other Expenses

Financial Expenses
951 Bank Charges 3-26-000 Commitment Fees and Other Charges
952 Interest Expenses 3-09-000 Interests
954 Documentary Stamps Expense 3-26-000 None
955 Other Financial Charges 3-26-000 Commitment Fees and Other Charges
956 Foreign Exchange (FOREX) Loss 3-25-000 Loss on Foreign Exchange
957 Debt Service Subsidy to GOCCs None
958 Loss on Guaranty None

21
*For Use of the LGUs

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