Expense Object DBM Grouping
Expense Object
Awards/Rewards and Prizes
Communications Expenses
Confidential, Intelligence and
Extraordinary Expenses
Demolition/Relocation and
Demolition and Relocation Expenses
Desilting/Dredging Expenses
Financial Assistance/Subsidy
General Services
Generation, Transmission and
Distribution Expenses
GAA by Object
Awards/Rewards Expenses
Rewards and Incentives
Prizes
Postage and Courier Services
Mobile
Landline
Internet Subscription Services
Cable, Satellite, Telegraph and
Radio Expenses
Extraordinary and Miscellaneous
Expenses
Subsidy to NGAs
Financial Assistance to NGAs
Financial Assistance to Local
Government Units
Subsidy to Regional Offices/Staff
Bureaus
Subsidy to Operating Units
Subsidy to Other Funds
Subsidies – Others
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services - ICT
Services
Other General Services
ICT Generation, Transmission and
Distribution Expenses
Generation, Transmission and
Distribution Expenses
 Labor and Wages Labor and Wages
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery
Expenses
Rents - Building and Structures
Rents - Land
Rents - Motor Vehicles
Rents - Equipment
Rents - Living Quarters
Operating Lease
Financial Lease
Rents - ICT Machinery and
Other Maintenance and Operating Equipment
Expenses Membership Dues and
Contributions to Organizations
ICT Software Subscription
Data Center Service
Cloud Computing Service
Library and Other Reading
Materials Subscription Expenses
Other Subscription Expenses
Donations
Litigation/Acquired Assets
Expenses
Website Maintenance
Other Maintenance and Operating
Expenses
Legal Services
Auditing Services
Professional Services ICT Consultancy Services
Consultancy Services
Other Professional Services
 Repairs and Maintenance -
Investment Property
Aquaculture Structures
Reforestation Projects
Other Land Improvements
Sewer Systems
Water Supply Systems
Power Supply Systems
Communication Networks
Other Infrastructure Assets
Buildings
School Buildings
Other Structures
Machinery
Office Equipment
Information and Communication
Technology Equipment
Agricultural and Forestry
Repairs and Maintenance
Equipment
Marine and Fishery Equipment
Communication Equipment
Disaster Response and Rescue
Equipment
Medical Equipment
Printing Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machinery and Equipment
Motor Vehicles
Other Transportation Equipment
Repairs and Maintenance -
Furniture and Fixtures
Repairs and Maintenance - Leased
Assets
Buildings and Other Structures
Machinery and Equipment
 Transportation Equipment
ICT Machinery and Equipment
Other Leased Assets
Land
Buildings
Other Leased Assets Improvements
Repairs and Maintenance - Semi-
Expendable Machinery and
Equipment
Repairs and Maintenance
Machinery
Office Equipment
Repairs and Maintenance - Semi-
Expendable Furniture, Fixtures and
Books
Furniture and Fixtures
Books
Other Property, Plant and
Equipment
ICT Office Supplies
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies
Expenses
Food Supplies Expenses
Welfare Goods Expenses
Supplies and Materials Expenses Drugs and Medicines Expenses
Medical, Dental and Laboratory
Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies
Expenses
Textbooks and Instructional
Materials Expenses
Chalk Allowance
 Semi-Expendable Machinery and
Equipment Expenses
Machinery
Office Equipment
Information and Communications
Technology Equipment
Agricultural and Forestry
Equipment
Marine and Fishery Equipment
Communications Equipment
Disaster Response and Rescue
Supplies and Materials Expenses Equipment
Medical Equipment
Printing Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machinery and Equipment
Semi-Expendable Furniture, Fixtures
and Books Expenses
Furniture and Fixtures
Books
Other Supplies and Materials
Expenses
Survey Expenses
ICT Research, Exploration and
Survey, Research, Exploration and
Development Expenses
Development Expenses
Research, Exploration and
Development Expenses
Taxes, Duties and Licenses
Taxes, Insurance Premiums and Tax Refund
Other Fees Fidelity Bond Premiums
Insurance Expenses
ICT Training Expenses
Training and Scholarship Expenses Training Expenses
Scholarship Grants/Expenses
 Traveling Expenses - Local
Traveling Expenses
Traveling Expenses - Foreign
Water Expenses
Utility Expenses
Electricity Expenses