Matrix on the Conversion of Accounts

Philippine Government Chart of Accounts to RCA for LGS

Philippine Government Chart of Accounts
COA circular 2004-008 with updates

CASH
Cash on Hand
101 Cash in Vault
102 Cash - Collecting Officers
103 Cash - Disbursing Officers
104
106

Petty Cash Fund

Payroll Fund
Cash in National Treasury
108 Cash - National Treasury, Modified Disbursements System (MDS)
Cash in Bank - Local Currency
110 Cash - Bangko Sentral ng Pilipinas
111 Cash in Bank - Local Currency, Current Account
112 Cash in Bank - Local Currency, Savings Account
113 Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency
114 Cash - Bangko Sentral ng Pilipinas
115 Cash in Bank - Foreign Currency, Current Account
116 Cash in Bank - Foreign Currency, Savings Account
117 Cash in Bank - Foreign Currency, Time Deposits
RECEIVABLES
Receivable Accounts
121 Accounts Receivable

Revised Cha
COA C
1 01
1 01
1 01

Cash
01
Cash on Hand
01
010

not applicable
1 03
05
1 03
05
1 01
01
1 03
05

030
010
020
020

not applicable
not applicable
1 01
02
1 01
02
1 02
01

010
020
010

not applicable
1 01
03
1 01
03
1 02
01

010
020
020

1 03

01

010

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

122

Allowance for Doubtful Accounts

Notes Receivable

123

Due from Officers and Employees

124

Loans Receivable - GOCCs

125

Loans Receivable - LGUs

126

Loans Receivable - Others

127

Real Property Tax Receivable

128

Special Education Tax Receivable

129

Interests Receivable

130

Currency Swap Receivable

Inter-Agency Receivables
131 Due from National Treasury
136 Due from NGAs

137

Due from GOCCs

Revised Cha
COA C
1 03
1 03
1 03
1 03
1 03
1 03

01
01
01
06
06
01

011
040
041
020
021
050

1 03

01

051

1 03
1 03

01
01

060
061

1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
1 03
01
Not Appliable

990
991
020
021
030
031
070
071

Not Appliable
1 03
03
1 03
03

010
011

1 03

03

020

1 03

03

021

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

138

Due from LGUs

139

Due from NGOs/POs

Intra-Agency Receivables
141 Due from Central Office
142 Due from Regional Offices/Staff Bureaus
143 Due from Operating Units
144 Due from Other Funds
145 Due from Subsidiaries/Affiliates of GOCC
Other Receivables
146
Receivables - Disallowances/Charges

147

Dividend Receivable

148
149

Advances to Officers and Employees

Other Receivables

151
152
153
154
155

INVENTORIES
Materials
Raw Materials Inventory
Work-In-Process Inventory
Finished Goods Inventory
Merchandise Inventory
Supplies
Office Supplies Inventory

Revised Cha
COA C
1 03
1 03
1 03

03
03
06

030
031
030

1 03

06

031

Not applicable
1 03
04
Not applicable

050

1 03
1 03

06
06

010
011

1 03
1 03
1 03
1 03
1 03

01
01
05
06
06

080
081
040
990
991

1 04
1 04
1 04
1 04

03
03
03
01

010
020
030
010

1 04

04

010

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

156
157
158

Accountable Forms Inventory

Animal/Zoological Supplies Inventory
Food Supplies Inventory

159

Drugs and Medicines Inventory

160

Medical, Dental and Laboratory Supplies Inventory

161
162

Gasoline, Oil and Lubricants Inventory

Agricultural Supplies Inventory

163

Textbooks and Instructional Materials Inventory

164
165

Military and Police Supplies Inventory

Other Supplies Inventory

166
167
168

Confiscated/Abandoned/Seized Goods Inventory

Spare Parts Inventory
Construction Materials Inventory

169
170

Agricultural, Fishery and Forestry Products

Livestock Inventory
Crops and Fruits Inventory

Revised Cha
COA C
1 04
04
030
1 04
04
020
1 04
04
040
1 04
04
050
1 04
02
010
1 04
02
020
1 04
04
060
1 04
02
030
1 04
04
070
1 04
02
040
1 04
04
080
1 04
04
090
1 04
02
050
1 04
04
100
1 04
02
070
1 04
04
110
1 04
04
990
1 04
02
990
1 04
04
120
not applicable
1 04
04
990
1 04
04
130
1 04
02
080
1 04
1 04
1 04
1 04

02
01
02
01

060
010
060
010

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

176

177
178

Other Agricultural, Fishery and Forestry Products Inventory

PREPAYMENTS
Prepaid Rent
Prepaid Insurance

179
180

Prepaid Interest
Deposit on Letters of Credit

181
182
183
185

Advances to Contractors
Deferred Charges
Organization cost
Other Prepaid Expenses

186

OTHER CURRENT ASSETS

Guaranty Deposits

189

Other Current Assets

191

INVESTMENTS
INVESTMENTS IN SECURITIES
Investments in Treasury Bills

192

Investments in Stocks

Revised Cha
COA C
1 04
1 04

02
01

060
010

1 05
1 05

01
01

020
050

1 05
01
1 02
05
1 02
05
1 05
01
1 05
02
not applicable
1 05
01

040
010
011
010
010
990

1 02
1 02
1 05

05
05
01

020
021
990

1 02
1 02
1 02

01
03
03

030
010
011

1 02
1 02

02
02

010
020

1 02

04

010

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

193

Investments in Bonds

197

Other Investments and Marketable Securities

198

SINKING FUND
Sinking Fund

201

PROPERTY, PLANT AND EQUIPMENT

LAND AND LAND IMPROVEMENTS
Land

202

203

204

Land Improvements
### Accumulated Depreciation - Land Improvements

Runways/Taxiways
### Accumulated Depreciation - Runways/Taxiways
Railways

Revised Cha
COA C
1 02
1 02
1 02
1 02
1 02

03
03
04
05
05

020
021
020
990
991

1 02

07

010

1 06
1 06
1 07
1 07
1 07
1 07
1 07
1 07
1 07

01
01
01
01
11
11
11
02
02

010
011
010
011
010
011
012
010
011

1 07

02

012

1 07
1 07
1 07
1 07
1 07
1 07
1 07

02
02
02
03
03
03
03

990
991
992
080
081
082
990

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

### Accumulated Depreciation - Railways

205

Electrification, Power and Energy Structures

### Accumulated Depreciation - Electrification, Power and Energy Structures

BUILDINGS
211 Office Buildings
### Accumulated Depreciation - Office Buildings
212

School Buildings
### Accumulated Depreciation - School Buildings

213

Hospitals and Health Centers

### Accumulated Depreciation - Hospitals and Health Centers

214

Markets and Slaughterhouses

### Accumulated Depreciation - Markets and Slaughterhouses

215

Other Structures
### Accumulated Depreciation - Other Structures

Revised Cha
COA C
1 07
1 07
1 07
1 07

03
03
03
03

991
992
050
051

1 07

03

052

1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07

04
04
04
04
04
04
04
04
04

010
011
012
020
021
022
030
031
032

1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07

04
04
04
04
04
04
04
04
04
04
04
04

040
041
042
050
051
052
060
061
062
990
991
992

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

LEASEHOLD IMPROVEMENTS
218 Leasehold Improvements, Land
### Accumulated Depreciation - Leasehold Improvements, Land

219

220

Leasehold Improvements, Buildings

### Accumulated Depreciation - Leasehold Improvements, Buildings

Other Leasehold Improvements

### Accumulated Depreciation - Other Leasehold Improvements

OFFICE EQUIPMENT, FURNITURE AND FIXTURES

221 Office Equipment
### Accumulated Depreciation - Office Equipment
222

Furniture and Fixtures

### Accumulated Depreciation - Furniture and Fixtures

223

IT Equipment and Software

### Accumulated Depreciation - IT Equipment

Revised Cha
COA C
1 06
1 06
1 06

01
01
01

020
021
022

1 07
1 07

09
09

010
011

1 07

09

012

1 07
1 07

09
09

020
021

1 07

09

022

1 07
1 07

09
09

990
991

1 07

09

992

1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07

05
05
05
07
07
07
05
05

020
021
022
010
011
012
030
031

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

224

Library Books
### Accumulated Depreciation - Library Books

MACHINERIES AND EQUIPMENT

226 Machinery
### Accumulated Depreciation - Machinery
227

Agricultural, Fishery and Forestry Equipment

### Accumulated Depreciation - Agricultural, Fishery and Forestry Equipment

228

Airport Equipment
### Accumulated Depreciation - Airport Equipment

229

Communication Equipment
### Accumulated Depreciation - Communication Equipment

230

Construction and Heavy Equipment

### Accumulated Depreciation - Construction and Heavy Equipment

Revised Cha
COA C
1 07

05

032

1 07
1 07
1 07

07
07
07

020
021
022

1 07
1 07
1 07
1 07
1 07

05
05
05
05
05

010
011
012
040
041

1 07

05

042

1 07
1 07
1 07

05
05
05

050
051
052

1 07
1 07
1 07
1 07
1 07
1 07

05
05
05
05
05
05

060
061
062
070
071
072

1 07
1 07

05
05

080
081

1 07

05

082

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

231

Disaster Response and Rescue Equipment

### Accumulated Depreciation - Disaster Response and Rescue Equipment

Revised Cha
COA C
1 07
1 07

05
05

090
091

1 07

05

092

05
05
05
05
05

110
111
112
110
111

232

Hospital Equipment
### Accumulated Depreciation - Hospital Equipment

233

Medical, Dental and Laboratory Equipment

### Accumulated Depreciation - Medical, Dental and Laboratory Equipment

1 07
1 07
1 07
1 07
1 07

Military and Police Equipment

### Accumulated Depreciation - Military and Police Equipment

1 07
1 07
1 07

05
05
05

112
100
101

1 07

05

102

1 07
1 07
1 07
1 07
1 07

05
05
05
05
05

130
131
132
140
141

1 07

05

142

1 07
1 07
1 07

05
05
05

990
991
992

234

235

Sports Equipment
### Accumulated Depreciation - Sports Equipment

236

Technical and Scientific Equipment

### Accumulated Depreciation - Technical and Scientific Equipment

240

Other Machinery and Equipment

### Accumulated Depreciation - Other Machinery and Equipment

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

TRANSPORTATION EQUIPMENT
241 Motor Vehicles
### Accumulated Depreciation - Motor Vehicles
242

Trains
### Accumulated Depreciation - Trains

243

Aircrafts and Aircraft Ground Equipment

### Accumulated Depreciation - Aircraft and Aircraft Ground Equipment

244

Watercrafts
### Accumulated Depreciation - Watercrafts

248

Other Transportation Equipment

### Accumulated Depreciation - Other Transportation Equipment

OTHER PROPERTY, PLANT AND EQUIPMENT

250 Other Property, Plant and Equipment
### Accumulated Depreciation - Other Property, Plant and Equipment

Revised Cha
COA C
1 07
1 07
1 07

05
05
05

120
121
122

1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07

06
06
06
06
06
06
06
06

010
011
012
020
021
022
030
031

1 07

06

032

1 07
1 07
1 07
1 07
1 07
1 07

06
06
06
06
06
06

040
041
042
990
991
992

1 07
1 07

99
99

990
991

1 07

99

992

PUBLIC INFRASTRUCTURES
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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

251

Roads, Highways and Bridges

252

Parks, Plazas and Monuments

253

Ports, Lighthouses and Harbors

254

Artesian Wells, Reservoirs, Pumping Stations and Conduits

255

Irrigation, Canals and Laterals

256

Flood Controls

257

Waterways, Aqueducts, Seawalls, River Walls and Others

260

Other Public Infrastructures

Revised Cha
COA C
1 07
1 07
1 07
1 07
1 07
1 07

03
03
03
03
03
03

010
011
012
090
091
092

1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07
1 07

03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03

070
071
072
040
041
042
040
041
042
020
021
022
020
021
022
990
991
992
030
031
032

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

Revised Cha
COA C
1 07
1 07
1 07

261
262

REFORESTATION PROJECTS
Reforestation - Upland
Reforestation - Marshland/Swampland

264

CONSTRUCTION IN PROGRESS
Agency Assets
Construction in Progress - Agency Assets

266
267
268
269

Public Infrastructures/Reforestation Projects

Construction in Progress - Roads, Highways and Bridges
Construction in Progress - Parks, Plazas and Monuments
Construction in Progress - Ports, Lighthouses and Harbors
Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits

270
271
272

Construction in Progress - Irrigation, Canals and Laterals

Construction in Progress - Flood Controls
Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others

273
274
275

Construction in Progress - Other Public Infrastructures

Construction in Progress - Reforestation - Upland
Construction in Progress - Reforestation - Marshland/Swampland

03
03
03

060
061
062

not applicable

1 07
1 07
1 07

10
10
10

010
030
050

1 07

10

020

not applicable

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

281

OTHER ASSETS
Work/Other Animals

282
283
284
285

Breeding Stocks
Arts, Archeological Specimen and Other Exhibits
Items in Transit
Restricted Fund/Cash

290

Other Assets

Revised Cha
COA C
1 07
99
1 07
99
1 07
99
1 08
01
not applicable
1 02
1 02
not applicable

010
011
012
010

05
05

990
991

2 01
01
2 01
01
2 01
01
2 01
01
2 01
01
2 01
01
not applicable
2 01
01

010
060
070
080
040
020

LIABILITIES

401

402
403
408
409
411
412
413
414
415

CURRENT LIABILITIES
Payable Accounts
Accounts Payable

Notes Payable
Due to Officers and Employees
Dividend Payable
Interest Payable
Inter - Agency Payables
Due to National Treasury
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH

not applicable
2 02
01
2 02
01
2 02
01
2 02
01

050

010
020
030
040

Conversion of LGS RCA

14 of 62

Philippine Government Chart of Accounts

COA circular 2004-008 with updates

416
417
418
421
422
423
424

425
426
427
428
429
438
439

441
442
443
444
445
450

Due to Other NGAs

Due to Other GOCCs
Due to LGUs
Intra - Agency Payables
Due to Central Office/Home Office
Due to Regional Offices/Staff Bureaus/Branch Offices
Due to Operating Units
Due to Other Funds

Due to Subsidiaries/affiliates
Other Liability Accounts
Guaranty Deposits Payable
Performance/Bidders/Bail Bonds Payable
Currency Swap Payable
Tax Refunds Payable
Trust Liability - DRRM
Other Payables
LONG - TERM LIABILITIES
Mortgage/Bonds/Loans Payable
Mortgage Payable
Bonds Payable - Domestic
Bonds Payable - Foreign
Loans Payable - Domestic
Loans Payable - Foreign
Other Long - Term Liabilities

Revised Cha
COA C
2 02
2 02
2 02

01
01
01

050
060
070

not applicable
2 03
2 03
2 03
not applicable

01
01
01

010
020
030

2 04
01
2 04
01
not applicable
not applicable
2 04
01

040
030

2 99

99

not applicable
2 01
02
not applicable
2 01
02
2 01
02
2 99
99

020
990

020
040
050
990

Conversion of LGS RCA

15 of 62

Philippine Government Chart of Accounts

COA circular 2004-008 with updates

451
452
455

Revised Cha
COA C

DEFERRED CREDITS
Deferred Real Property Tax Income
Deferred Special Education Tax Income
Other Deferred Credits

2 05
2 05
2 05

01
01
01

010
020
990

3 01
01
applicable
applicable
applicable
3 01
01
applicable
applicable
applicable

010

5 04
5 04
5 04
5 04
3 02
3 02

010
010
020
030
010
010

EQUITY

511

GOVERNMENT EQUITY
Government Equity
Capital Stock
Paid in Capital in Excess of Par Value
Subscribed Capital Stock
Restricted Capital
Appraisal Capital Stock
Treasury Stock
Retained Earnings
INTERMEDIATE ACCOUNTS
Cost of Goods Sold

512
513

Income and Expense Summary

Retained Operating Surplus

501
502
503
504
505
506
507
510

not
not
not
not
not
not

02
01
01
01
01
01

010

INCOME
Conversion of LGS RCA
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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

Revised Cha
COA C

TAX REVENUE
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
578
579
581
582
583

National Taxes
Business Tax
Capital Gain Tax
Documentary Stamp Tax
Donors Tax
Estate Tax
Excise Tax on Articles
Final Tax
Franchise Tax
Immigration Tax
Import Duties
Income Tax - Individuals
Income Tax - Partnerships
Income Tax - Corporations
Professional Tax
Stock Transfer Tax
Tax on Forest Products
Value Added Tax
Value Added Tax - Expanded
Travel Tax
Other National Taxes
Fines and Penalties - National Taxes
Local Taxes
Amusement Tax
Business Tax
Community Tax

not applicable

4 01

01

020

not applicable

not applicable

4 01
4 01
4 01

03
03
01

060
030
050

Conversion of LGS RCA

17 of 62

Philippine Government Chart of Accounts

COA circular 2004-008 with updates

584
585
586
587
588
589
590
591
592
593
598
599

Franchise Tax
Occupation Tax
Printing and Publication Tax
Property Transfer Tax
Real Property Tax
Real Property Tax on Idle Lands
Special Assessment Tax
Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Local Taxes
Fines and Penalties - Local Taxes

Revised Cha
COA C
4 01
4 02
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01
4 01

03
01
03
02
02
02
02
02
03
03
04
05

070
140
080
080
040
060
070
050
050
040
990
010

4 01
4 01

05
05

020
030

4 01

05

040

4 02
01
4 02
01
4 02
01
not applicable
4 02
01
4 02
01
4 02
01
4 02
01

160
150
010

GENERAL INCOME ACCOUNTS

601
602
603
604
605
606
608
609

Permits and Licenses

Fees on Weights and Measures
Fishery Rental Fees
Franchising and Licensing Fees
Motor Vehicles Users Charge
Permit Fees
Registration Fees
Other Permits and Licenses
Fines and Penalties - Permits and Licenses

010
020
990
980

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

611
612
613

Service Income
Affiliation Fees
Athletic and Cultural Fees
Clearance and Certification Fees

614
615
616
617
618
619
620
621
622
623
624
628

Comprehensive Examination Fees

Diploma and Graduation Fees
Garbage Fees
Inspection Fees
Library Fees
Medical, Dental and Laboratory Fees
Passport and Visa Fees
Processing Fees
Seminar Fees
Toll and Terminal Fees
Transcript of Records Fees
Other Service Income

629

Fines and Penalties - Service Income

631
632
633
634

Business Income
Hospital Fees
Income from Canteen Operations
Income from Cemetery Operations
Income from Communication Facilities

Revised Cha
COA C

4 02
02
4 02
02
4 02
01
4 02
01
4 02
02
4 02
02
4 02
02
4 02
01
4 02
02
4 02
02
not applicable
4 02
01
4 02
02
4 02
02
4 02
02
4 02
01
4 02
01
4 02
01
4 02
01

4 02
4 02
4 02
4 02

02
02
02
02

020
010
040
110
010
010
190
100
010
200
130
040
080
010
990
030
070
980

200
990
160
060

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

Revised Cha
COA C

635

Income from Dormitory Operations

4 02

02

130

636
637
638
639
640
641
642

Income from Markets

Income from Slaughterhouses
Income from Transportation Systems
Income from Waterworks Systems
Landing and Parking Fees
Printing and Publication Income
Rent Income

643
644
648

Sales Revenue
Tuition Fees
Other Business Income

649

Fines and Penalties - Business Income

4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02
4 02

02
02
02
02
02
02
02
02
02
02
02
02
02
02

140
150
070
090
120
170
050
250
180
010
100
110
990
980

4 03

01

010

651
652
653
654
655
656
657

658

Subsidy Income
Subsidy Income from National Government
Subsidy from other National Government Agencies
Subsidy from Central Office /Home Office
Subsidy from Regional Office/Staff Bureaus/Branch Offices
Subsidy from Operating Unit
Subsidy from Other LGUs
Subsidy from Other Funds

Subsidy from Subsidiaries/Affiliates

not applicable
4 03
01
4 03
01
4 03
01
4 03
01
not applicable

020
040
050
060

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

661
662

Other Income
Dividend Income
Income from Grants and Donations

663
664
665
666

Insurance Income
Interest Income
Internal Revenue Allotment
Sale of Confiscated/Abandoned/Seized Goods and Properties

667
668
669
670

Share from Economic Zones

Share from Expanded Value Added Tax (EVAT)
Share from National Wealth
Share from PAGCOR/PCSO

671
678
679

Share from Tobacco Excise Tax

Miscellaneous Income
Other Fines and Penalties

Revised Cha
COA C
4 02
4 04
4 04
4 04
4 06
4 02
4 01
4 07

02
02
02
02
01
02
06
01

210
010
020
030
010
220
010
010

4 01
4 01
4 01
4 04
4 04
4 01
4 06

06
06
06
01
01
06
01

050
020
030
010
020
040
010

4 05
5 05
5 05
5 05
5 05
4 05

01
04
04
04
04
01

020
010
070
040
030
040

GAIN/LOSS ACCOUNTS
681

Gain/Loss on Foreign Exchange (FOREX)

682

Gain/Loss on Sale of Disposed Assets

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

Revised Cha
COA C

683

Gain/Loss on Sale of Securities

4 05
4 05
5 05

01
01
04

050
030
020

684

Prior Years' Adjustments

3 01

01

020

5 01

01

010

5 01

01

020

5 01

02

010

5 01
5 01
5 01
5 01
5 01
5 01
5 01

02
02
02
02
02
02
02

020
030
040
050
080
090
990

EXPENSES

701
702
703
704
705
706
707
711
712
713
714
715
716
717
718
719

PERSONAL SERVICES
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Military/Uniformed
Salaries and Wages - Part-time
Salaries and Wages - Substitute
Salaries and Wages - Casual
Salaries and Wages - Contractual
Salaries and Wages - Emergency
Other Compensation
Personnel Economic Relief Allowance ( PERA)
Additional Compensation ( ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Overseas Allowance
Other Bonuses and Allowances

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

720
721
722
723
724
725
731
732
733
734
738
739
740
741
742
743
749

751
752
753

Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Personnel Benefits Contributions
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Other Personnel Benefits
Pension Benefits - Civilian
Pension Benefits - Military/Uniformed
Retirement Benefits - Civilian
Retirement Benefits - Military/Uniformed
Terminal Leave Benefits
Health Workers Benefits
Other Personnel Benefits
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses

Revised Cha
COA C
5 01
5 01
5 01
5 01
5 01
5 01
5 01
5 01

02
02
02
02
02
02
02
02

060
070
100
110
120
130
150
140

5 01
5 01
5 01
5 01

03
03
03
03

010
020
030
040

5 01

04

010

5 01

04

020

5 01

04

030

5 01
5 01

04
03

990
050

5 02
5 02

01
01

010
020

5 02

02

010

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

754
755
756
757
758
759
760
761
762
763
764
765

766
767
768
771
772
773
774
775
778
779

Scholarship Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Gasoline, Oil and Lubricants Expenses
Agricultural Supplies Expenses
Textbooks and Instructional Materials Expenses
Military and Police Supplies Expenses
Other Supplies Expenses

Utility Expenses
Water Expenses
Electricity Expenses
Cooking Gas Expenses
Communication Expenses
Postage and Deliveries
Telephone Expenses - Landline
Telephone Expenses - Mobile
Internet Expenses
Cable, Satellite, Telegraph, and Radio Expenses
Membership Dues and Contributions to Organizations
Awards and Indemnities

Revised Cha
COA C
5 02

02

020

5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02

03
03
03
03
03
03
03
03
03
03
03
03
03
03

010
020
040
050
060
070
080
090
100
110
120
030
130
990

5 02
5 02
5 02

04
04
03

010
020
990

5 02

05

010

5 02
5 02
5 02
5 02
5 02

05
05
05
99
06

020
030
040
060
010

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

780
781
782
783
784
785
786
787
788

Advertising Expenses
Printing and Binding Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Storage Expenses
Subscriptions Expenses
Survey Expenses
Rewards and Other Claims

791
792
793
794
795
796
797
799

Professional Services
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
General Services
Janitorial Services
Security Services
Other Professional Services

802
803
804
805

Repairs and Maintenance

Land Improvements
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Runways/Taxiways
Repairs and Maintenance - Railways
Repairs and Maintenance - Electrification, Power and Energy Structures

Revised Cha
COA C
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02

99
99
99
99
99
99
99
07
06
06

010
020
050
030
040
050
070
010
010
020

5 02
5 02
5 02
5 02
5 02
5 02
5 02
5 02

11
11
11
12
12
12
12
11

010
020
030
010
990
020
030
990

5 02

13

020

5 02

13

030

Buildings
Conversion of LGS RCA
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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

811
812
813
814
815

Repairs and Maintenance - Office Buildings

Repairs and Maintenance - School Buildings
Repairs and Maintenance - Hospitals and Health Centers
Repairs and Maintenance - Markets and Slaughterhouses
Repairs and Maintenance - Other Structures

826
827

Leasehold Improvements
Repairs and Maintenance - Leasehold Improvements, Land
Repairs and Maintenance - Leasehold Improvements, Buildings
Repairs and Maintenance - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - IT Equipment and Software
Machineries and Equipment
Repairs and Maintenance - Machinery
Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment

828
829
830
831
832
833
834
835
836
840

Repairs and Maintenance - Airport Equipment

Repairs and Maintenance - Communication Equipment
Repairs and Maintenance - Construction and Heavy Equipment
Repairs and Maintenance - Disaster Response and Rescue Equipment
Repairs and Maintenance - Hospital Equipment
Repairs and Maintenance - Medical, Dental and Laboratory Equipment
Repairs and Maintenance - Military and Police Equipment
Repairs and Maintenance - Sports Equipment
Repairs and Maintenance - Technical and Scientific Equipment
Repairs and Maintenance - Other Machinerry and Equipment

818
819
820
821
822
823

Revised Cha
COA C

5 02

13

040

5 02

13

010

5 02

13

090

5 02
5 02
5 02

13
13
13

050
070
050

5 02

13

050

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

850

Transportation Equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Trains
Repairs and Maintenance - Aircraft and Aircraft Ground Equipment
Repairs and Maintenance - Watercrafts
Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment
Repairs and Maintenance - Other Property, Plant and Equipment

851
852
853
854

Public Infrastructures
Repairs and Maintenance - Roads, Highways and Bridges
Repairs and Maintenance - Parks, Plazas and Monuments
Repairs and Maintenance - Ports, Lighthouses and Harbors
Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits

855
856
857

Repairs and Maintenance - Irrigation, Canals and Laterals

Repairs and Maintenance - Flood Controls
Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others

841
842
843
844
848

860
861
862

Repairs and Maintenance - Other Public Infrastructures

Reforestation Projects
Repairs and Maintenance - Reforestation - Upland
Repairs and Maintenance - Reforestation - Marshland/Swampland

871
872
873

Subsidies and Donations

Subsidy to National Government Agencies
Subsidy to Regional Offices/Staff Bureaus/Branch Offices
Subsidy to Operating Units

Revised Cha
COA C

5 02

13

060

5 02

13

990

5 02

13

030

14

020

not applicable

5 02

not applicable

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

874
875
876
877

878
881
882
883
884
891
892
893

901

902
903
904
905

Subsidy to Local Government Units

Subsidy to Government Owned and Controlled Corporations
Subsidy to NGOs/POs
Subsidy to Other Funds

Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary Expenses
Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Non-Cash Expenses
Bad Debts
Bad Debts Expense
Depreciation
Land Improvements
Depreciation - Land Improvements
Depreciation - Runways/Taxiways
Depreciation - Railways
Depreciation - Electrification, Power and Energy Structures

Revised Cha
COA C
5 02

14

030

5 02
5 02

14
15

060
010

5 02
5 02
5 02
5 02

15
14
14
99

020
070
080
080

5 02
5 02
5 02

10
10
10

010
020
030

5 02
5 02
5 02

16
16
16

010
020
030

5 05

01

020

5 05

01

030

not applicable

not applicable

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

911
912
913
914
915

918
919
920
921
922
923
924
926
927
928
929
930
931
932
933
934
935
936

Buildings
Depreciation - Office Buildings
Depreciation - School Buildings
Depreciation - Hospitals and Health Centers
Depreciation - Markets and Slaughterhouses
Depreciation - Other Structures
Leasehold Improvements
Depreciation - Leasehold Improvements, Land
Depreciation - Leasehold Improvements, Buildings
Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Depreciation - Office Equipment
Depreciation - Furniture and Fixtures
Depreciation - IT Equipment
Depreciation - Library Books
Machinery and Equipment
Depreciation -Machinery
Depreciation - Agricultural, Fishery and Forestry Equipment
Depreciation - Airport Equipment
Depreciation - Communication Equipment
Depreciation - Construction and Heavy Equipment
Depreciation - Disaster Response and Rescue Equipment
Depreciation - Hospital Equipment
Depreciation - Medical, Dental and Laboratory Equipment
Depreciation - Military and Police Equipment
Depreciation - Sports Equipment
Depreciation - Technical and Scientific Equipment

Revised Cha
COA C

5 05

01

040

5 05

01

010

5 05

01

090

5 05
5 05
5 05
5 05

01
01
01
01

050
070
050
070

5 05

01

050

Conversion of LGS RCA

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

940

Revised Cha
COA C

951

Depreciation - Other Machinery and Equipment

Transportation Equipment
Depreciation - Motor Vehicles
Depreciation - Trains
Depreciation - Aircraft and Aircraft Ground Equipment
Depreciation - Watercrafts
Depreciation - Other Transportation Equipment
Other Property, Plant and Equipment
Depreciation - Other Property, Plant and Equipment
Depletion
Obsolescence - IT Software

954
955

Discounts
Discount on Real Property Taxes
Discount on Special Education Tax

957
958

Tax Exemptions and Refunds

Loss from Tax Exemptions
Tax Refunds

not applicable
not applicable

959

Remittance to National Treasury from Assets Disposal

Remittance to National Treasury from Assets Disposal

not applicable

961
962
969

Other Maintenance and Operating Expenses

Loss of Assets
Loss on Guaranty
Other Maintenance and Operating Expenses

941
942
943
944
948
950

5 05

01

060

5 05

01

990

5 05

02

010

4 01
4 01

02
02

041
051

04
04
99
07

090
100
990
020

5 05
5 05
5 02
5 02

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Philippine Government Chart of Accounts

COA circular 2004-008 with updates

971
972
973
974
975
979

FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Debt Service Subsidy to GOCCs
Documentary Stamps Expenses
Interest Expenses
Other Financial Charges

Revised Cha
COA C
5 02
5 02
5 02
5 02

08
08
13
14

010
020
080
990

5 03
5 03
5 03
5 03
5 03
5 03
5 03
5 03

01
01
01
01
01
01
01
01

040
050
990
990
020
990
010
030

Conversion of LGS RCA

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Revised Chart of Accounts for LGS

COA Circular 2015-009

Cash on Hand
Cash Local Treasury
Advances to Special Disbursing Officer
Advances for Operating Expenses
Petty Cash
Advances for Payroll

Cash in Bank - Local Currency, Current Account

Cash in Bank - Local Currency, Savings Account
Cash in Bank -Local Currency, Time Deposits

Cash in Bank - Foreign Currency, Current Account

Cash in Bank - Foreign Currency, Savings Account
Cash in Bank - Foreign Currency, Time Deposits

Accounts Receivable
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Due from Officers and Employees
Allowance for Impairment - Due from Officers and Employees
Loans Receivable - Government-Owned and/or Controlled Corporations
Allowance for Impairment - Loans Receivable - Government-Owned
and/or Controlled Corporations
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government
Units
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Real Property Tax Receivable
Allowance for Impairment - RPT Receivable
Special Education Tax Receivable
Allowance for Impairment - SET Receivable
Interests Receivable
Allowance for Impairment - Interests Receivable

Due from National Government Agencies

Allowance for Impairment - Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Allowance for Impairment - Due from GOCCs
Conversion of LGS RCA
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Due from Local Government Units
Allowance for Impairment - Due from LGUs
Due from Non-Government Organizations/People's Organizations
Allowance for Impairment - Due from Non-Government
Organizations/People's Organizations

Due from Other Funds

Receivables - Disallowances/Charges
Allowance for Impairment - Receivables- Disallowances/Charges
Dividends Receivable
Allowance for Impairment - Dividends Receivable
Advances for Officers and Employees
Other Receivables
Allowance for Impairment - Other Receivables

Raw Materials Inventory

Work-in-Process Inventory
Finished Goods Inventory
Merchandise Inventory
Office Supplies Inventory
Conversion of LGS RCA
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Non-Accountable Forms Inventory
Accountable Forms, Plates and Stickers
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines Inventory
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies Inventory
Medical, Dental and Laboratory Supplies for Distribution
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Agricultural and Marine Supplies for Distribution
Textbooks and Instructional Materials Inventory
Textbooks and Instructional Materials for Distribution
Military, Police and Traffic Supplies Inventory
Other Supplies and Materials Inventory
Other Supplies and Materials for Distribution
Chemical and Filtering Supplies Inventory
Other Supplies and Materials Inventory
Construction Materials Inventory
Construction Materials for Distribution
Agricultural Produce for Distribution
Merchandise Inventory
Agricultural Produce for Distribution
Merchandise Inventory
Conversion of LGS RCA
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Agricultural Produce for Distribution
Merchandise Inventory
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Deposits on Letters of Credit
Allowance for Impairment - Deposits in Letters of Credit
Advances to Contractors
Discount on Advance Payments
Other Prepayments

Guaranty Deposits
Allowance for Impairment - Guaranty Deposits
Other Prepayments

Treasury Bills
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus or Deficit
Investments in Stocks
Conversion of LGS RCA
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Investments in Bonds-Local
Allowance for Impairment - Investments in Bonds - Local
Investments in Bonds
Other Investments
Allowance for Impairment - Other Investments
Sinking Fund

Investment Property, Land

Accumulated Impairment Losses - Investment Property, Land
Land
Accumulated Impairment Losses - Land
Service Concession Assets
Accumulated Depreciation - Service Concession Assets
Accumulated Impairment Losses - Service Concession Assets
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture
Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture
Structures
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Other Infrastructure Assets
Conversion of LGS RCA
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Conversion of LGS RCA
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings

Leased Assets Improvements, Land

Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements, Land
Leased Assets Improvements, Buildings
Accumulated Depreciation - Leased Assets Improvements, Buildings
Accumulated Impairment Losses - Leased Assets Improvements,
Buildings
Other Leased Assets Improvements
Accumulated Depreciation - Other Leased Assets Improvements
Accumulated Impairment Losses - Other Leased Assets Improvements

Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment

Conversion of LGS RCA

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Revised Chart of Accounts for LGS

COA Circular 2015-009
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry Equipment
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Construction and Heavy Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment

Conversion of LGS RCA

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Revised Chart of Accounts for LGS

COA Circular 2015-009
Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue
Equipment
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Military, Police and Security Equipment
Accumulated Depreciation - Military, Police and Security Equipment
Accumulated Impairment Losses - Military, Police and Security
Equipment
Sports Equipment
Accumulated Depreciation - Sports Equipment
Accumulated Impairment Losses - Sports Equipment
Technical and Scientific Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Impairment Losses - Technical and Scientific Equipment
Other Machinery and Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery and Equipment

Conversion of LGS RCA

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Revised Chart of Accounts for LGS

COA Circular 2015-009
Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment

Other Property, Plant and Equipment

Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and Equipment

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Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
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Revised Chart of Accounts for LGS

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Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks

Construction in Progress - Land Improvements

Construction in Progress - Buildings and Other Structures
Construction in Progress - Leased Assets Improvements

Construction in Progress - Infrastructure Assets

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Revised Chart of Accounts for LGS

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Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Breeding Stocks

Other Investments
Allowance for Impairment - Other Investments

Accounts Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Notes Payable
Due to Officers and Employees
Interest Payable

Due
Due
Due
Due

to
to
to
to

BIR
GSIS
Pag-IBIG
PhilHealth
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Due to NGAs
Due to GOCCs
Due to LGUs

Due to Other Funds

Due to Special Accounts
Due to Local Economic Enterprises

Guaranty/Security Deposits Payable

Bail Bonds Payable

Trust Liabilities - Disaster Risk Reduction and Management Fund

Other Payables

Bonds Payable - Domestic

Loans Payable - Domestic
Loans Payable - Foreign
Other Payables

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COA Circular 2015-009
Deferred Real Property Tax
Deferred Special Education Tax
Other Deferred Credits

Government Equity

Government Equity

Cost of Sales
Direct Materials
Direct Labor
Manufacturing Overhead
Income and Expense Summary
Income and Expense Summary

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Professional Tax

Amusement Tax
Business Tax
Community Tax
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Franchise Tax
Occupation Fees
Printing and Publication Tax
Real Property Transfer Tax
Real Property Tax- Basic
Special Levy on Idle Lands
Special Levy on Lands Benefited by Public Works Projects
Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Taxes
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation
Tax Revenue - Fines and Penalties - Property Taxes
Tax Revenue - Fines and Penalties - Taxes on Goods and Services
Tax Revenue - Fines and Penalties - Other Taxes

Fees for Sealing and Licensing of Weights and Measures

Fishery Rentals, Fees and Charges
Permit Fees
Permit Fees
Registration Fees
Other Service Income
Fines and Penalties - Service Income
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Revised Chart of Accounts for LGS

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Affiliation Fees
School Fees
Clearance and Certification Fees
Verification and Authentication Fees
School Fees
School Fees
Garbage Fees
Inspection Fees
School Fees
Hospital Fees
Processing Fees
Seminar/Training Fees
Road Network Fees
School Fees
Other Service Income
Registration Plates, Tags and Stickers Fees
Supervision and Regulation Enforcement Fees
Fines and Penalties - Service Income

Hospital Fees
Other Business Income
Receipts from Cemetery Operations
Communication Network Fees

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Revised Chart of Accounts for LGS

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Receipts from Operation of Hostels/Dormitories and Other Like
Facilities
Receipts from Market Operations
Receipts from Slaughterhouse Operation
Transportation System Fees
Waterworks System Fees
Parking Fees
Receipts from Printing and Publication
Rent Income
Lease Revenue
Sales Revenue
School Fees
Power Supply System Fees
Seaport System Fees
Other Business Income
Fines and Penalties - Business Income

Subsidy from National Government

Subsidy
Subsidy
Subsidy
Subsidy

from Local Government Units

from Other Funds
from General Fund Proper/Other Special Accounts
from Other Local Economic Enterprise

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Revised Chart of Accounts for LGS

COA Circular 2015-009
Dividend Income
Grants and Donations in Cash
Grants and Donations in Kind
Grants from Concessionary loans
Miscellaneous Income
Interest Income
Share from Internal Revenue Collections (IRA)
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Share from Economic Zones
Share from Expanded Value Added Tax
Share from National Wealth
Share from PAGCOR
Share from PCSO
Share from Tobacco Excise Tax (RA 7171 and 8240)
Miscellaneous Income

Gain on Foreign Exchange (FOREX)

Loss on Foreign Exchange (FOREX)
Loss on Sale of Assets
Loss on Sale of Propery, Plant and Equipment
Loss on Sale of Investment Property
Gain on Sale of Investment Property
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Revised Chart of Accounts for LGS

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Gain on Sale of Property, Plant and Equipment
Gain on Sale of Investments
Loss on Sale of Investments
Prior Period Adjustment

Salaries and Wages - Regular

Salaries and Wages - Casual/Contractual

Personal Economic Relief Allowance (PERA)

Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Productivity Incentive Allowance
Overseas Allowance
Other Bonuses and Allowances
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Laundry Allowance
Quarters Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year End Bonus
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Provident/Welfare Fund Contributions

Traveling Expenses - Local

Traveling Expenses - Foreign
Training Expenses
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Scholarship Grants/Expenses
Office Supplies Expenses
Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Welfare Goods 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
Military, Police and Traffic Supplies Expenses
Non-Accountable Forms Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Water Expenses
Electricity Expenses
Other Supplies and Materials Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Membership Dues and Contributions to Organizations
Awards/Rewards Expenses
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Advertising Expenses
Printing and Publication Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent Expenses
Subscription Expenses
Survey Expenses
Awards/Rewards Expenses
Prizes
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
Other General Services
Janitorial Services
Security Services
Other Professional Services

Repairs and Maintenance - Land Improvements

Repairs and Maintenance - Infrastructure Assets

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Revised Chart of Accounts for LGS

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Repairs and Maintenance - Buildings and Other Structures

Repairs and Maintenance - Investment Property

Repairs and Maintenance - Leased Assets Improvements

Repairs and Maintenance - Machinery and Equipment

Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Machinery and Equipment

Repairs and Maintenance - Machinery and Equipment

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Revised Chart of Accounts for LGS

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Repairs and Maintenance - Transportation Equipment

Repairs and Maintenance - Other Property, Plant and Equipment

Repairs and Maintenance - Infrastructure Assets

Subsidy to NGAs

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Revised Chart of Accounts for LGS

COA Circular 2015-009
Subsidy to Other Local Government Units

Subsidy to Other Funds

Transfers of Unspent Current Year DRRM Funds to the Trust Funds
Transfers for Project Equity Share /LGU Counterpart
Subsidy to General Fund Proper/Special Accounts
Subsidy to Local Economic Enterprises
Donations
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses

Taxes, Duties and Licenses

Fidelity Bond Premiums
Insurance Expenses

Depreciation - Land Improvements

Depreciation - Infrastructure Assets

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Revised Chart of Accounts for LGS

COA Circular 2015-009

Depreciation - Buildings and Other Structures

Depreciation - Investment Property

Depreciation - Leased Assets Improvements

Depreciation
Depreciation
Depreciation
Depreciation

Machinery and Equipment

Furniture, Fixtures and Books
Machinery and Equipment
Furniture, Fixtures and Books

Depreciation - Machinery and Equipment

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Revised Chart of Accounts for LGS

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Depreciation - Transportation Equipment

Depreciation - Other Property, Plant and Equipment

Amortization - Intangible Assets

Discount on Real Property Tax- Basic

Discount on Special Education Tax

Loss of Assets
Loss on Guaranty
Other Maintenance and Operating Expenses
Research, Exploration and Development Expenses
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Revised Chart of Accounts for LGS

COA Circular 2015-009
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Repairs and Maintenance - Leased Assets
Subsidies - Others

Bank Charges
Commitment Fees
Other Financial Charges
Other Financial Charges
Interest Expenses
Other Financial Charges
Management Supervision/Trusteeship Fees
Guarantee Fees

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