List of Sub-Object Code - 20160322

UACS Code
Classification
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Sub-Class
Cash and Cash Equivalents
Page 1
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset

Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Page 2
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Receivables
Page 3
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Receivables
Receivables
Receivables
Receivables
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories
Investment Property
Investment Property
Investment Property
Investment Property
Investment Property
Investment Property
Investment Property
Property, Plant and Equipment
Page 4
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset

Page 5
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset

Page 6
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset

Page 7
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset

Page 8
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset

Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Biological Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Page 9
UACS Code
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Asset
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Financial Liabilities
Inter-Agency Payables
Page 10
UACS Code
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Liabilities
Equity
Equity
Equity
Equity
Equity
Equity
Equity
Equity
Intra-Agency Payables
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Deffered Credits/Unearned Income
Provisions
Provisions
Provisions
Provisions
Provisions
Provisions
Other Payables
Government Equity
Government Equity
Government Equity
Government Equity
Revaluation Surplus
Intermediate Accounts
Page 11
UACS Code
Equity
Equity
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Equity in Joint Venture
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Page 12
UACS Code
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Tax Revenue
Service and Business Income
Page 13
UACS Code
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income

Page 14
UACS Code
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income

Assistance and Subsidy
Shares, Grants and Donations
Page 15
UACS Code
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses

Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Other Non-Operating Income
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Page 16
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Page 17
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Page 18
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Personnel Services
Maintenance and Other Operating Expenses
Page 19
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses

Page 20
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses

Page 21
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses

Page 22
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses

Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Direct Costs
Direct Costs
Direct Costs
Direct Costs
Direct Costs
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Page 23
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Page 24
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Non-Cash Expenses
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Page 25
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Page 26
UACS Code
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Capital Outlays
Page 27
UACS Code
Group
Cash on Hand
Cash on Hand
Cash on Hand
Cash in Bank - Local Currency
Page 28
UACS Code
Cash in Bank - Foreign Currency
Treasury/Agency Cash Accounts
Cash Equivalents
Cash Equivalents
Financial Assets at Fair Value Through Surplus or Deficit
Financial Assets - Held to Maturity
Page 29
UACS Code
Financial Assets - Others
Investments in GOCCs
Investments in Joint Venture
Investments in Associates
Sinking Fund
Loans and Receivable Accounts
Lease Receivable
Lease Receivable
Lease Receivable
Lease Receivable
Lease Receivable
Lease Receivable
Inter-Agency Receivables
Intra-Agency Receivables
Other Receivables
Other Receivables
Other Receivables
Other Receivables
Page 30
UACS Code
Other Receivables
Other Receivables
Other Receivables
Other Receivables
Inventory Held for Sale
Inventory Held for Distribution
Inventory Held for Manufacturing
Inventory Held for Consumption
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land
Page 31
UACS Code
Land
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Land Improvements
Infrastructure Assets
Buildings and Other Structures
Page 32
UACS Code
Machinery and Equipment
Page 33
UACS Code
Transportation Equipment
Furniture, Fixtures and Books
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Leased Assets
Page 34
UACS Code
Leased Assets
Leased Assets - Improvements
Construction in Progress
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Service Concession Assets
Page 35
UACS Code
Other Property, Plant and Equipment
Bearer Biological Assets
Consumable Biological Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Intangible Assets
Advances
Advances
Advances
Advances
Advances
Advances
Page 36
UACS Code
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments
Deposits
Deposits
Deposits
Deposits
Deposits
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Payables
Payables
Payables
Payables
Payables
Payables
Payables
Payables
Payables
Payables
Bills/Bonds/Loans Payable
Page 37
UACS Code
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities
Deferred Credits
Deferred Credits
Deferred Credits
Deferred Credits
Unearned Revenue
Unearned Revenue
Unearned Revenue
Provisions
Provisions
Provisions
Provisions
Provisions
Other Payables
Government Equity
Government Equity
Government Equity
Revaluation Surplus
Page 38
UACS Code
Tax Revenue - Individual and Corporation

Tax Revenue - Property
Tax Revenue - Goods and Services
Page 39
UACS Code
Tax Revenue - Others
Tax Revenue - Fines and Penalties
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Page 40
UACS Code
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Service Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Page 41
UACS Code
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Business Income
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Shares
Page 42
UACS Code
Grants and Donations
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Gains
Sale of Assets
Sale of Assets
Salaries and Wages

Salaries and Wages
Salaries and Wages
Salaries and Wages
Salaries and Wages
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Page 43
UACS Code
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Page 44
UACS Code
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Other Compensation
Personnel Benefit Contributions
Other Personnel Benefits
Page 45
UACS Code
Traveling Expenses
Traveling Expenses
Traveling Expenses
Training and Scholarship Expenses
Supplies and Materials Expenses
Utility Expenses
Utility Expenses
Utility Expenses
Communication Expenses
Page 46
UACS Code
Awards/Rewards and Prizes
Survey, Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Professional Services
General Services
General Services
General Services
General Services
General Services
General Services
General Services
Repairs and Maintenance
Page 47
UACS Code
Page 48
UACS Code
Financial Assistance/Subsidy
Taxes, Insurance Premiums and Other Fees
Labor and Wages
Other Maintenance and Operating Expenses
Page 49
UACS Code
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Financial Expenses
Cost of Goods Manufactured
Cost of Sales
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Page 50
UACS Code
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Amortization
Amortization
Amortization
Amortization
Amortization
Impairment Loss
Page 51
UACS Code
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Impairment Loss
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Losses
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Investment Outlay
Loans Outlay
Loans Outlay
Loans Outlay
Loans Outlay
Investment Property Outlay
Page 52
UACS Code
Property, Plant and Equipment Outlay
Page 53
UACS Code
Biological Assets Outlay
Intangible Assets Outlay
Page 54
UACS Code
Object Code
Cash - Collecting Officers

Petty Cash
Cash in Bank - Local Currency, Bangko Sentral ng Pilipinas
Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Savings Account
Page 55
UACS Code
Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency, Bangko Sentral ng Pilipinas
Cash in Bank - Foreign Currency, Current Account
Cash in Bank - Foreign Currency, Savings Account
Cash in Bank - Foreign Currency, Time Deposits
Cash - Treasury/Agency Deposit, Regular
Cash - Treasury/Agency Deposit, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash - Tax Remittance Advice
Cash - Constructive Income Remittance
Treasury Bills
Financial Assets Held for Trading

Financial Assets Designated at Fair Value Through Surplus or Deficit
Derivative Financial Assets Held for Trading
Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Investments in Treasury Bills - Foreign
Allowance for Impairment - Investments in Treasury Bills - Foreign
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Bonds - Local
Allowance for Impairment - Investments in Bonds - Local
Investments in Treasury Bonds - Foreign
Allowance for Impairment - Investments in Treasury Bonds - Foreign
Page 56
UACS Code
Investments in Stocks
Investments in Bonds
Other Investments
Allowance for Impairment - Investments in GOCCs
Allowance for Impairment - Investments in Joint Venture
Allowance for Impairment - Investments in Associates
Sinking Fund
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
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
Interests Receivable
Allowance for Impairment - Interests Receivable
Dividends Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivables - Others
Allowance for Impairment - Loans Receivables - Others
Operating Lease Receivable
Allowance for Impairment - Operating Lease Receivable
Finance Lease Receivable
Allowance for Impairment - Finance Lease Receivable
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due fom Local Government Units
Due fom Local Government Units
Due from Joint Venture
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units
Receivables - Disallowances/Charges
Due from Officers and Employees
Page 57
UACS Code
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Merchandise Inventory
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies for Distribution
Agricultural and Marine Supplies for Distribution
Agricultural Produce for Distribution
Textbooks and Instructional Materials for Distribution
Construction Materials for Distribution
Property and Equipment for Distribution
Other Supplies and Materials for Distribution
Raw Materials Inventory
Work-In-Process Inventory
Finished Goods Inventory
Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Non-Accountable Forms Inventory
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Textbooks and Instructional Materials Inventory
Military, Police and Traffic Supplies Inventory
Chemical and Filtering Supplies Inventory
Construction Materials Inventory
Other Supplies and Materials Inventory
Investment Property, Land

Accumulated Impairment Losses - Investment Property, Land
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings
Page 58
UACS Code
Accumulated Impairment Losses - Land
Land Improvements - Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
Land Improvements, Reforestation Projects
Accumulated Impairment Losses - Land Improvements, Reforestation Projects
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
School Buildings
Accumulated Depreciation - School Buildings
Page 59
UACS Code
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
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication Technology Equipment
Accumulated Impairment Losses - Information and Communication Technology Equipment
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
Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue Equipment
Military, Police and Security Equipment
Accumulated Depreciation - Military, Police and Security Equipment
Page 60
UACS Code
Accumulated Impairment Losses - Military, Police and Security Equipment
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing 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
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
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other Structures
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment
Leased Assets, Transportation Equipment
Accumulated Depreciation - Leased Assets, Transportation Equipment
Accumulated Impairment Losses - Leased Assets, Transportation Equipment
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Page 61
UACS Code
Accumulated Impairment Losses - Other Leased Assets
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
Construction in Progress - Land Improvements
Construction in Progress - Infrastructure Assets
Construction in Progress - Buildings and Other Structures
Construction in Progress - Leased Assets
Construction in Progress - Leased Assets Improvements
Historical Buildings
Accumulated Depreciation - Historical Buildings
Accumulated Impairment Losses - Historical Buildings
Works of Arts and Archeological Specimens
Accumulated Depreciation - Works of Arts and Archeological Specimens
Accumulated Impairment Losses - Works of Arts and Archeological Specimens
Other Heritage Assets
Accumulated Depreciation - Other Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Service Concession- Road Networks
Accumulated Depreciation - Service Concession- Road Networks
Accumulated Impairment Losses -Service Concession - Road Networks
Service Concession - Flood Control Systems
Accumulated Depreciation - Service Concession - Flood Control Systems
Accumulated Impairment Losses - Service Concession - Flood Control Systems
Service Concession - Sewer Systems
Accumulated Depreciation - Service Concession - Sewer Systems
Accumulated Impairment Losses - Service Concession - Sewer Systems
Service Concession - Water Supply Systems
Accumulated Depreciation - Service Concession - Water Supply Systems
Accumulated Impairment Losses - Service Concession - Water Supply Systems
Service Concession - Power Supply Systems
Accumulated Depreciation - Service Concession - Power Supply Systems
Accumulated Impairment Losses - Service Concession - Power Supply Systems
Service Concession - Communication Networks
Accumulated Depreciation - Service Concession - Communication Networks
Accumulated Impairment Losses - Service Concession - Communication Networks
Service Concession - Seaport Systems
Accumulated Depreciation - Service Concession - Seaport Systems
Accumulated Impairment Losses - Service Concession - Seaport Systems
Service Concession - Airport Systems
Accumulated Depreciation - Service Concession - Airport Systems
Accumulated Impairment Losses - Service Concession - Airport Systems
Service Concession - Parks, Plazas and Monuments
Page 62
UACS Code
Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments
Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments
Other Service Concession Assets
Accumulated Depreciation - Other Service Concession Assets
Accumulated Impairment Losses - Other Service Concession Assets
Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and Equipment
Breeding Stocks
Accumulated Impairment Losses - Breeding Stocks
Livestock
Accumulated Impairment Losses - Livestock
Trees, Plants and Crops
Accumulated Impairment Losses - Trees, Plants and Crops
Aquaculture
Accumulated Impairment Losses - Aquaculture
Other Bearer Biological Assets
Accumulated Impairment Losses - Other Bearer Biological Assets
Livestock Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution
Trees, Plants and Crops Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution
Agricultural Produce Held for Consumption/Sale/Distribution
Agricultural Produce Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution
Aquaculture
Other Consumable Biological Assets
Accumulated Impairment Losses- Other Consumable Biological Assets
Accumulated Impairment Losses- Other Consumable Biological Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Computer Software
Accumulated Amortization - Computer Software
Other Intangible Assets
Accumulated Amortization - Other Intangible Assets
Advances for Operation Expenses

Advances for Payroll
Advances to Special Disbursing Officer
Advances to Special Disbursing Officer
Advances to Officers and Employees
Page 63
UACS Code
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Prepaid Insurance
Other Prepayments
Deposits on Letters of Credits
Deposits on Letters of Credits
Guaranty Deposits
Other Deposits
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Abandoned Property/Assets
Accumulated Impairment Losses - Abandoned Property Assets
Accumulated Impairment Losses - Abandoned Property Assets
Other Assets
Accumulated Impairment Losses - Other Assets
Accounts Payable
Due to Officers and Employees
Internal Revenue Allotment Payable
Notes Payable
Interest Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Service Concession Arrangements Payable
Treasury Bills Payable
Bonds Payable - Domestic
Discount on Bonds Payable - Domestic
Premium on Bonds Payable - Domestic
Bonds Payable - Foreign
Discount on Bonds Payable - Foreign
Premium on Bonds Payable - Foreign
Loans Payable - Domestic
Loans Payable - Foreign
Page 64
UACS Code
Due to BIR
Due to GSIS
Due to GSIS
Due to GSIS
Due to GSIS
Due to GSIS
Due to Pag-IBIG
Due to Pag-IBIG
Due to Pag-IBIG
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs
Due to Joint Venture
Due to Central Office

Due to Bureaus
Due to Regional Offices
Due to Operating Units
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction And Management Fund

Trust Liabilities - Disaster Risk Reduction And Management Fund
Bail Bonds Payable
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Finance Lease Revenue

Deferred Service Concession Revenue
Other Deferred Credits
Unearned Revenue - Investment Property
Other Unearned Revenue
Pension Benefits Payable

Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Other Payables
Government Equity
Contributed Capital
Revaluation Surplus
Page 65
UACS Code
Income and Expense Summary
Income Tax
Income Tax
Income Tax
Income Tax
Professional Tax
Travel Tax
Immigration Tax
Estate Tax
Donors Tax
Capital Gains Tax
Capital Gains Tax
Capital Gains Tax
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Import Duties
Excise Tax
Excise Tax
Excise Tax
Excise Tax
Excise Tax
Excise Tax
Excise Tax
Excise Tax
Excise Tax
Business Tax
Business Tax
Page 66
UACS Code
Business Tax
Business Tax
Tax on Sand, Gravel and Other Quarry Products
Tax on Sand, Gravel and Other Quarry Products
Tax on Delivery Vans and Trucks
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Other Taxes
Other Taxes
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
Permit Fees
Permit Fees
Permit Fees
Permit Fees
Registration Fees
Registration Plates, Tags and Stickers Fees
Clearance and Certification Fees
Franchising Fees
Licensing Fees
Supervision and Regulation Enforcement Fees
Spectrum Usage Fees
Legal Fees
Inspection Fees
Verification and Authentication Fees
Passport and Visa Fees
Processing Fees
Processing Fees
Processing Fees
Page 67
UACS Code
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Processing Fees
Fines and Penalties - Service Income
Other Service Income
School Fees
School Fees
School Fees
School Fees
School Fees
Affiliation Fees
Examination Fees
Seminar/Training Fees
Rent/Lease Income
Communication Network Fees
Transportation System Fees
Road Network Fees
Waterworks System Fees
Power Supply System Fees
Seaport System Fees
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Discounts
Hospital Fees
Page 68
UACS Code
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Fidelity Insurance Income
Dividend Income
Interest Income
Interest Income
Interest Income
Interest Income
Share in the Profit of Joint Venture
Share in the Profit of Joint Venture
Fines and Penalties - Business Income
Service Concession Revenue
Other Business Income
Subsidy from National Government

Subsidy from Other National Government Agencies
Subsidy from Other National Government Agencies
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Share from National Wealth

Share from PAGCOR/PCSO
Share from Earnings of GOCCs
Page 69
UACS Code
Income from Grants and Donations in Cash

Income from Grants and Donations in Kind
Gain on Foreign Exchange (FOREX)

Gain on Foreign Exchange (FOREX)
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Gain on Initial Recognition of Biological Assets
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change
Gain on Sale of Agricultural Produce
Gain on Sale of Intangible Assets
Gain on Sale of Intangible Assets
Other Gains
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
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 (SA)
Page 70
UACS Code
Laundry Allowance ( LA )
Quarters Allowance ( QA )
Productivity Incentive Allowance (PIA)
Overseas Allowance (OA)
Honoraria
Honoraria
Honoraria
Honoraria
Honoraria
Honoraria
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Hazard Pay ( HP )
Longevity Pay ( LP )
Overtime and Night Pay
Year End Bonus
Year End Bonus
Year End Bonus
Cash Gift
Cash Gift
Cash Gift
Other Bonuses and Allowances
Page 71
UACS Code
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums (ECIP)
Provident/Welfare Fund Contributions
Pension Benefits
Pension Benefits
Pension Benefits
Pension Benefits
Retirement Gratuity
Retirement Gratuity
Retirement Gratuity
Terminal Leave Benefits
Page 72
UACS Code
Traveling Expenses - Local

Traveling Expenses - Foreign
Training Expenses
Training Expenses
Training Expenses
Scholarship Grants/Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Welfare Goods Expense
Welfare Goods Expense
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
Chemical and Filtering Supplies Expenses
Semi-Expendable Machinery and Equipment Expenses
Semi-Expendable Furniture, Fixtures and Books Expenses
Other Supplies and Materials Expenses
Water Expenses
Electricity Expenses
Postage and Courier Services
Telephone Expenses
Page 73
UACS Code
Telephone Expenses
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards Expenses
Prizes
Survey Expenses
Research, Exploration and Development Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Legal Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Page 74
UACS Code
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Semi-Expendable Machinery and Equipment
Repairs and Maintenance - Semi-Expendable Furniture, Fixtures and Books
Page 75
UACS Code
Repairs and Maintenance - Other Property, Plant and Equipment
Subsidy to NGAs
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to Government-Owned and/or Controlled Corporations
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses
Rent/Lease Expenses
Rent/Lease Expenses
Rent/Lease Expenses
Rent/Lease Expenses
Rent/Lease Expenses
Rent/Lease Expenses
Page 76
UACS Code
Rent/Lease Expenses
Rent/Lease Expenses
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Management Supervision/Trusteeship Fees

Interest Expenses
Interest Expenses
Interest Expenses
Interest Expenses
Interest Expenses
Guarantee Fees
Bank Charges
Commitment Fees
Other Financial Charges
Direct Labor
Manufacturing Overhead
Cost of Sales
Depreciation - Investment Property

Depreciation - Land Improvements
Depreciation - Infrastructure Assets
Depreciation - Buildings and Other Structures
Page 77
UACS Code
Depreciation - Machinery and Equipment
Depreciation - Transportation Equipment
Depreciation - Furniture, Fixtures and Books
Depreciation - Leased Assets
Depreciation - Leased Assets Improvements
Depreciation - Heritage Assets
Depreciation - Service Concession Asset
Depreciation - Other Property, Plant and Equipment
Amortization - Intangible Assets
Page 78
UACS Code
Impairment Loss - Financial Assets Held to Maturity
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Investments in GOCCs
Impairment Loss - Investment in Joint Venture
Impairment Loss - Investment in Joint Venture
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Investment Property
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Investments in Associates
Loss on Foreign Exchange (FOREX)
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investments
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Loss on Sale of Intangible Assets
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Loss on Guaranty
Loss on Initial Recognition of Biological Assets
Other Losses
Investment in Government-Owned and/or Controlled Corporations

Investment in Associates
Loans Outlay - Government-Owned and/or Controlled Corporations
Loans Outlay - Local Government Units
Loans Outlay - Others
Page 79
UACS Code
Land and Buildings Outlay
Land Outlay
Land Outlay
Land Improvements Outlay
Infrastructure Outlay
Machinery and Equipment Outlay
Transportation Equipment Outlay
Page 80
UACS Code
Furniture, Fixtures and Books Outlay
Heritage Assets
Heritage Assets
Heritage Assets
Heritage Assets
Other Property Plant and Equipment Outlay
Bearer Biological Assets Outlay
Patents/Copyrights
Computer Software
Page 81
UACS Code
Sub-Object Code
Cash - Collecting Officers

Petty Cash
Cash in Bank - Local Currency, Bangko Sentral ng Pilipinas
Cash in Bank - Local Currency, Current Account - Allied Bank
Cash in Bank - Local Currency, Current Account - Amanah Bank
Cash in Bank - Local Currency, Current Account - Asia United Bank Corporation
Cash in Bank - Local Currency, Current Account - Australia and New Zealand Bank
Cash in Bank - Local Currency, Current Account - Banco de Oro (BDO)
Cash in Bank - Local Currency, Current Account - Bangkok Bank
Cash in Bank - Local Currency, Current Account - Bangkok Bank Public Company Limited
Cash in Bank - Local Currency, Current Account - Bank of China
Cash in Bank - Local Currency, Current Account - Bank of Commerce
Cash in Bank - Local Currency, Current Account - Bank of the Philippine Islands (BPI)
Cash in Bank - Local Currency, Current Account - Bank of Tokyo
Cash in Bank - Local Currency, Current Account - China Banking Corporation
Cash in Bank - Local Currency, Current Account - Chinatrust Commercial Bank
Cash in Bank - Local Currency, Current Account - Citibank
Cash in Bank - Local Currency, Current Account - Deutsche Bank AG
Cash in Bank - Local Currency, Current Account - Development Bank of the Philippines (DBP)
Cash in Bank - Local Currency, Current Account - East-West Banking Corporation
Cash in Bank - Local Currency, Current Account - Equitable PCI Bank
Cash in Bank - Local Currency, Current Account - First Consolidated Bank (FCB)
Cash in Bank - Local Currency, Current Account - Fuji-Mizuho Bank
Cash in Bank - Local Currency, Current Account - Hong Kong and Shanghai Banking Corp
Cash in Bank - Local Currency, Current Account - International Commercial Bank of China
Cash in Bank - Local Currency, Current Account - International Exchange Bank
Cash in Bank - Local Currency, Current Account - Land Bank of the Philippines (LBP)
Cash in Bank - Local Currency, Current Account - Maybank Philippines
Cash in Bank - Local Currency, Current Account - Metropolitan and Trust Co
Cash in Bank - Local Currency, Current Account - Philippine Bank of Communication
Cash in Bank - Local Currency, Current Account - Philippine Business Bank
Cash in Bank - Local Currency, Current Account - Philippine National Bank (PNB)
Cash in Bank - Local Currency, Current Account - Philippine Postal Savings Bank (PPSB)
Cash in Bank - Local Currency, Current Account - Philippine Trust Company
Cash in Bank - Local Currency, Current Account - Philippine Veterans Bank (PVB)
Cash in Bank - Local Currency, Current Account - Rizal Commercial Banking Corp (RCBC)
Cash in Bank - Local Currency, Current Account - Robinsons Bank
Cash in Bank - Local Currency, Current Account - Security Bank
Cash in Bank - Local Currency, Current Account - Standard Chartered Bank
Cash in Bank - Local Currency, Current Account - Sterling Bank of Asia
Cash in Bank - Local Currency, Current Account - Union Bank of the Philippines
Cash in Bank - Local Currency, Current Account - United Coconut Planters Bank (UCPB)
Cash in Bank - Local Currency, Savings Accounts - Land Bank of the Philippines (LBP)
Cash in Bank - Local Currency, Savings Accounts - Development Bank of the Philippines (DBP)
Cash in Bank - Local Currency, Savings Accounts - Philippine Veterans Bank (PVB)
Cash in Bank - Local Currency, Savings Accounts - Philippine National Bank (PNB)
Page 82
UACS Code
Cash in Bank - Local Currency, Savings Accounts - Philippine Amanah Bank (PAB)
Cash in Bank - Local Currency, Savings Accounts - Philippine Post Savings Bank (PPSB)
Cash in Bank - Local Currency, Savings Accounts - United Coconut Planters Bank (UCPB)
Cash in Bank - Local Currency, Time Deposits - Land Bank of the Philippines (LBP)
Cash in Bank - Local Currency, Time Deposits - Development Bank of the Philippines (DBP)
Cash in Bank - Local Currency, Time Deposits - Philippine Veterans Bank (PVB)
Cash in Bank - Local Currency, Time Deposits - Philippine National Bank (PNB)
Cash in Bank - Local Currency, Time Deposits - United Coconut Planters Bank (UCPB)
Cash in Bank - Foreign Currency, Bangko Sentral ng Pilipinas
Cash in Bank - Foreign Currency, Current Account - Foreign Banks
Cash in Bank - Foreign Currency, Savings Account - Land Bank of the Philippines (LBP)
Cash in Bank - Foreign Currency, Savings Account - Development Bank of the Philippines (DBP)
Cash in Bank - Foreign Currency, Savings Account - Philippine National Bank (PNB)
Cash in Bank - Foreign Currency, Savings Account - United Coconut Planters Bank (UCPB)
Cash in Bank - Foreign Currency, Savings Account - Foreign Banks
Cash in Bank - Foreign Currency, Time Deposits - Land Bank of the Philippines (LBP)
Cash in Bank - Foreign Currency, Time Deposits - Development Bank of the Philippines (DBP)
Cash in Bank - Foreign Currency, Time Deposits - Philippine National Bank (PNB)
Cash in Bank - Foreign Currency, Time Deposits - United Coconut Planters Bank (UCPB)
Cash - Treasury/Agency Deposit, Regular
Cash - Treasury/Agency Deposit, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash - Tax Remittance Advice
Cash - Constructive Income Remittance
Treasury Bills
Financial Assets Held for Trading

Financial Assets Designated at Fair Value Through Surplus or Deficit
Derivative Financial Assets Held for Trading
Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit
Investments in Treasury Bills - Local
Investments in Treasury Bills - Foreign
Allowance for Impairment - Investments in Treasury Bills - Foreign
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Investments in Treasury Bonds - Foreign
Allowance for Impairment - Investments in Treasury Bonds - Foreign
Page 83
UACS Code
Investments in Stocks
Investments in Bonds
Other Investments
Allowance for Impairment - Investments in GOCCs
Allowance for Impairment - Investments in Joint Venture
Allowance for Impairment - Investments in Associates
Sinking Fund
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
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
Allowance for Impairment - Interests Receivable
Dividends Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others

Allowance for Impairment - Operating Lease Receivable
Finance Lease Receivable
Allowance for Impairment - Finance Lease Receivable
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Due from Joint Venture

Due from Bureaus
Due from Regional Offices
Due from Operating Units
Due from Officers and Employees
Page 84
UACS Code
Due from Non-Government Organizations/People's Organizations
Other Receivables
Supplies and Materials

Drugs and Medicines
Agricultural Produce
Ammunitions
Property and Equipment
Others
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies for Distribution
Agricultural and Marine Supplies for Distribution
Agricultural Produce for Distribution
Textbooks and Instructional Materials for Distribution
Construction Materials for Distribution
Property and Equipment for Distribution
Raw Materials Inventory
Work-In-Process Inventory
Finished Goods Inventory
Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Non-Accountable Forms Inventory
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Textbooks and Instructional Materials Inventory
Military, Police and Traffic Supplies Inventory
Chemical and Filtering Supplies Inventory
Construction Materials Inventory
Other Supplies and Materials Inventory
Investment Property, Land

Accumulated Impairment Losses - Investment Property, Land
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings
Page 85
UACS Code
Accumulated Impairment Losses - Land
Land Improvements - Aquaculture Structures
Accumulated Depreciation - Land Improvements - Aquaculture Structures
Accumulated Impairment Losses - Land Improvements - Aquaculture Structures
Land Improvements, Reforestation Projects
Accumulated Impairment Losses - Land Improvements, Reforestation Projects
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Accumulated Impairment Losses - Communication Networks
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Airport Systems
Accumulated Impairment Losses - Airport Systems
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
School Buildings
Accumulated Depreciation - School Buildings
Page 86
UACS Code
Accumulated Impairment Losses - School Buildings
Accumulated Impairment Losses - Hospitals and Health Centers
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Slaughterhouses
Accumulated Impairment Losses - Slaughterhouses
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Accumulated Depreciation - Information and Communication Technology Equipment
Accumulated Impairment Losses - Information and Communication Technology Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry 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
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment
Firefighting Equipment and Accessories
Flood and Rescue Equipment
Earthquake Rescue Equipment
Volcanic Eruption Rescue Equipment
Landslide Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue Equipment
Accumulated Depreciation - Military, Police and Security Equipment
Page 87
UACS Code
Accumulated Impairment Losses - Military, Police and Security Equipment
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment
Sports Equipment
Accumulated Depreciation - Sports Equipment
Accumulated Impairment Losses - Sports Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Impairment Losses - Technical and Scientific Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery and Equipment
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other Structures
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment
Leased Assets, Transportation Equipment
Accumulated Depreciation - Leased Assets, Transportation Equipment
Accumulated Impairment Losses - Leased Assets, Transportation Equipment
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Page 88
UACS Code
Accumulated Impairment Losses -Other Leased Assets
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
Accumulated Depreciation - Other Leased Assets Improvements
Accumulated Impairment Losses - Other Leased Assets Improvements
Construction in Progress - Land Improvements
Construction in Progress - Infrastructure Assets
Construction in Progress - Buildings and Other Structures
Construction in Progress - Leased Assets
Construction in Progress - Leased Assets Improvements
Accumulated Depreciation - Historical Buildings
Accumulated Impairment Losses - Historical Buildings
Accumulated Depreciation - Works of Arts and Archeological Specimens
Accumulated Impairment Losses - Works of Arts and Archeological Specimens
Accumulated Depreciation - Other Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Service Concession- Road Networks
Accumulated Depreciation - Service Concession- Road Networks
Accumulated Impairment Losses -Service Concession - Road Networks
Service Concession - Flood Control Systems
Accumulated Depreciation - Service Concession - Flood Control Systems
Accumulated Impairment Losses - Service Concession - Flood Control Systems
Service Concession - Sewer Systems
Accumulated Depreciation - Service Concession - Sewer Systems
Accumulated Impairment Losses - Service Concession - Sewer Systems
Service Concession - Water Supply Systems
Accumulated Depreciation - Service Concession - Water Supply Systems
Accumulated Impairment Losses - Service Concession - Water Supply Systems
Service Concession - Power Supply Systems
Accumulated Depreciation - Service Concession - Power Supply Systems
Accumulated Impairment Losses - Service Concession - Power Supply Systems
Service Concession - Communication Networks
Accumulated Depreciation - Service Concession - Communication Networks
Accumulated Impairment Losses - Service Concession - Communication Networks
Service Concession - Seaport Systems
Accumulated Depreciation - Service Concession - Seaport Systems
Accumulated Impairment Losses - Service Concession - Seaport Systems
Service Concession - Airport Systems
Accumulated Depreciation - Service Concession - Airport Systems
Accumulated Impairment Losses - Service Concession - Airport Systems
Service Concession - Parks, Plazas and Monuments
Page 89
UACS Code
Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments
Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments
Other Service Concession Assets
Accumulated Depreciation - Other Service Concession Assets
Accumulated Impairment Losses - Other Service Concession Assets
Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and Equipment
Breeding Stocks
Accumulated Impairment Losses - Breeding Stocks
Livestock
Accumulated Impairment Losses - Livestock
Accumulated Impairment Losses - Trees, Plants and Crops
Aquaculture
Accumulated Impairment Losses - Other Bearer Biological Assets
Livestock Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution
Trees, Plants and Crops Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/ Distribution
Agricultural Produce Held for for Consumption/Sale/Distribution
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution
Aquaculture
Other Consumable Biological Assets
Accumulated Impairment Losses - Other Consumable Biological Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Computer Software
Accumulated Amortization - Computer Software
Accumulated Amortization - Other Intangible Assets
Advances for Operation Expenses

Advances for Payroll
Advances for Special Disbursing Officer
Advances to Officers and Employees
Page 90
UACS Code
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Other Prepayments
Deposits on Letter of Credit

Guaranty Deposits
Other Deposits
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Abandoned Property/Assets
Accumulated Impairment Losses - Abandoned Property/Assets
Other Assets
Accumulated Impairment Losses - Other Assets
Accounts Payable
Due to Officers and Employees
Internal Revenue Allotment Payable
Notes Payable
Interest Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Service Concession Arrangements Payable

Bonds Payable - Domestic
Discount on Bonds Payable - Domestic
Premium on Bonds Payable - Domestic
Bonds Payable - Foreign
Discount on Bonds Payable - Foreign
Premium on Bonds Payable - Foreign
Loans Payable - Domestic
Page 91
UACS Code
Due to BIR
Life and Retirement Premium
ECC
Salary Loan
Policy Loan
Pag-IBIG Premium
Pag-IBIG Multi-Purpose Loan
Pag-IBIG Housing Loan
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs
Due to Joint Venture
Due to Central Office

Due to Bureaus
Due to Regional Offices
Due to Operating Units
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund

Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Finance Lease Revenue

Deferred Service Concession Revenue
Other Deferred Credits
Unearned Revenue - Investment Property
Other Unearned Revenue
Pension Benefits Payable

Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Other Payables
Government Equity
Contributed Capital
Revaluation Surplus
Page 92
UACS Code
Income and Expense Summary
Income Tax - Individuals

Income Tax - Partnership
Income Tax - Corporations
Professional Tax
Travel Tax
Immigration Tax
Estate Tax
Donors Tax
Capital Gains Tax - Individuals
Capital Gains Tax - Corporations and Other Enterprises
Live Animals, Animals Products

Vegetable Products
Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes
Mineral Products
Products of the Chemical or Allied Industries
Plastics and Articles Thereof; Rubber and Articles Thereof
Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Contai
Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, or of Esparto or of other Plaiting
Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard
Textiles and Textile Articles
Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared F
Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware
Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles The
Base Metals and Articles of Base Metal
Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image
Vehicles, Aircraft, Vessels And Associated Transport Equipment
Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks
Arms and Ammunition; Parts and Accessories Thereof
Miscellaneous Manufactured Articles
Works of Arts, Collectors' Pieces And Antiques
Other Import Duties
Excise - Tobacco Products
Excise - Alcoholic Beverages
Excise - Mining - Non-Metallic Products
Excise - Mining - Metallic Products
Excise - Petroleum Products
Excise - Motor Vehicles
Excise - Mineral Products
Excise - Others
Value Added Tax
Page 93
UACS Code
Expanded Value Added Tax
Percentage Tax
Tax on Sand, Gravel and Other Quarry products
Tax on Delivery Vans and Trucks
Documentary Stamp Tax
Motor Vehicles Users' Charge (MVUC) - Proper
Motor Vehicles Users' Charge (MVUC) - Fines and Penalties
Axle Overloading
Other Taxes
Other Taxes - Business
Other Taxes - Other than Business
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
Permit Fees Import

Permit Fees Export
Other Permit Fees
Registration Fees
Regular Plates
Optional Motor Vehicle Special Plate
Vanity Licensed Plates
Validating Tags/Stickers
Clearance Fees
Certification Fees
Endorsement Fees
Identification of Specimens
Franchising Fees
Licensing Fees
Supervision and Regulation Enforcement Fees
Spectrum Usage Fees
Legal Fees
Inspection Fees
Accreditation Fees
Weights and Measures Fees
Other Verification and Authentication Fees
Passport Fees
Visa Fees
Analysis Fees
Appeal Fees
Page 94
UACS Code
Application Fees
Assessment Fees
Execution Fees
Express Lane or Special Lane Fees
Filing Fees
Identity Card Fees
Import Processing Fees
Oathtaking Fees
Review Fees
Testing Fees
Other Processing Fees
Fines and Penalties - Service Income
Amendment Fees
Calibration Fees
Escheat Fees of Unclaimed Balances
Service Fees on Relent Loan
Technology Development Transfer and Commercialization
Other Geological and Energy Data
Tuition Fees
Income Collected from Students
Income from Other Sources
Other School Fees
Affiliation Fees
Examination Fees
Seminar/Training Fees
Rent/Lease Income
Communication Network Fees
Transportation System Fees
Road Network Fees
Waterworks System Fees
Power Supply System Fees
Seaport System Fees
Landing and Parking Fees
Income from Hostels/Dormitories and other Like facilities
Slaughterhouse Operation
Income from Printing and Publication
Book Sales
Consultancy Fees
Entrance Fees
Film Showing Fees
Sales of Accountable Forms
Sale of Animals, Meat and Dairy
Sale of Technology thru Payback
Sale of Training Manuals
Other Sales
Sales Discounts
Page 95
UACS Code
Drugs and Medicines
Medical Supplies
Medical Fees - Operating Room
Medical Fees - Radiology
Medical Fees - Laboratory
Medical Fees - Hemodialysis
Medical Fees - Cardio-Vascular Services
Medical Fees - Nuclear Medicine Services
Medical Fees - Physical Medicine & Rehabilitation Services
Medical Fees - Pulmonary Services
Medical Fees - Neurology Services
Other Fees
Guarantee Income
Fidelity Insurance Premiums
Dividend Income
Interest on NG Deposits
Interest on Advances to GOCCs
Others
Share in the profit of Joint Venture
Fines and Penalties - Business Income
Service Concession Revenue
Income from Compromise Agreement
Pasture Income
Warehousing Fees
Subsidy from National Government

Subsidy from other National Government Agencies
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds

Tobacco Excise Tax (Virginia) per R.A. 7171
Tobacco Excise Tax (Burley and Native) per R.A. 8240
Mining Taxes per R.A. 7160
Royalties per R.A.7160
Forestry Charges per R.A.7160
Fishery Charges per R.A.7160
Renewable Energy charges per R.A.9513
Income Tax Collections in ECO ZONES per R.A. 7922 and R.A. 8748
Value Added Tax per R.A. 7643
Value Added Tax in lieu of Franchise Tax per R.A. 7953 and R.A. 8407
Share from PAGCOR/PCSO
Share from Earnings of GOCCs
Page 96
UACS Code
Income from Grants and Donations in Cash

Income from Grants and Donations in Kind
Gain in Foreign Exchange (FOREX)

Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Gain on Initial Recognition of Biological Assets
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change
Gain on Sale of Agricultural Produce
Gain on Sale of Intagible Assets
Other Gains
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Basic Salary - Civilian

Base Pay - Military/Uniformed Personnel (MUP)
Salaries and Wages - Casual/Contractual
PERA - Civilian
PERA - Military/Uniformed Personnel (MUP)
Representation Allowance (RA)
RATA of Sectoral/Alternate Sectoral Representatives
Clothing/Uniform Allowance - Civilian
Shoe Allowance - Civilian
Clothing/Uniform Allowance - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Initial - Military/Uniformed Personnel
Clothing/Uniform Allowance - Special - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Cold Weather - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Reenlistment - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Winter - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Combat - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Maintenance Cold Weather - Military/Uniformed Personnel (MUP)
Clothing/Uniform Allowance - Replacement - Military/Uniformed Personnel (MUP)
Subsistence Allowance - Military/Uniformed Personnel (MUP)
Subsistence Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439
Subsistence Allowance - Magna Carta for Public Health Workers under R.A. 7305
Subsistence Allowance - Magna Carta for Public Social Workers under R.A. 9432
Page 97
UACS Code
Laundry Allowance - Civilian

Laundry Allowance - Military/Uniformed Personnel (MUP)
Laundry Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439
Laundry Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
Laundry Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432
Quarters Allowance - Civilian
Quarters Allowance - Military/Uniformed Personnel (MUP)
Quarters Allowance - Magna Carta Benefits for Science and Technology under R.A. 8439
Quarters Allowance - Magna Carta Benefits for Public Health Workers under R.A. 7305
Quarters Allowance - Magna Carta Benefits for Public Social Workers under R.A. 9432
Productivity Incentive Allowance - Civilian
Productivity Incentive Allowance - Military/Uniformed Personnel (MUP)
Overseas Allowance - Civilian
Overseas Allowance - Military/Uniformed Personnel (MUP)
Honoraria - Civilian
Honoraria - Military/Uniformed Personnel (MUP)
Honoraria - Magna Carta Benefits for Science and Technology under R.A. 8439
Honoraria - Magna Carta Benefits for Public Health Social Workers under R.A.7305
Honoraria - Magna Carta Benefits for Public Social Workers under R.A. 9432
Hazard Pay
Hazard Duty Pay - Civilian
Hazard Duty Pay - Military/Uniformed Personnel (MUP)
HP - Magna Carta Benefits for Science and Technology under R.A. 8439
HP - Magna Carta Benefits for Public Health Workers under R.A. 7305
HP - Magna Carta Benefits for Public Social Workers under R.A. 9432
Radiation Hazard Pay not exceeding 15% of Basic Salary
High Risk Duty Pay - Military/Uniformed Personnel (MUP)
Hazardous Duty Pay - Military/Uniformed Personnel (MUP)
Longevity Pay - Civilian
Longevity Pay - Military/Uniformed Personnel (MUP)
Longevity Pay - Magna Carta Benefits for Science and Technology under R.A. 8439
Longevity Pay - Magna Carta Benefits fo Public Health Workers under R.A. 7305
Longevity Pay - Magna Carta Benefits for Public Social Workers under R.A. 9432
Overtime Pay
Night-shift Differential Pay
Bonus - Civilian
Bonus - Military/Uniformed Personnel (MUP)
Cash Gift - Civilian
Cash Gift - Military/Uniformed Personnel (MUP)
Per Diems - Civilian
Allowance of PAO Lawyers and Employees Assigned in Night Courts - Civilian
Allowance of Attorney's de Officio - Civilian
Page 98
UACS Code
Special Hardship Allowance - Civilian
Private Messenger Fee - Civilian
Inquest Allowance - Civilian
Special Duty Allowance - Civilian
Special Duty Allowance - Military/Uniformed Personnel (MUP)
Special Allowance for Judges and Justices - Civilian
Special Allowance for the Members of the Prosecution Service
Collective Negotiation Agreement Incentive - Civilian
Productivity Enhancement Incentive - Civilian
Productivity Enhancement Incentive - Military/Uniformed Personnel (MUP)
Peformance Based Bonus - Civilian
Peformance Based Bonus - Military/Uniformed Personnel (MUP)
Flying Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Special Group Term Insurance - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Sea Duty Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Combat Incentive Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Reenlistment Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Other Subsistence Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Training Subsistence Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Civil Disturbance Control Subsistence Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Subsistence of Detainees - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Hardship Allowance - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Combat Duty Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Incentive Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Instructor's Duty Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Reservist's Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Medal of Valor Award - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Hospitalization Expenses - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Specialist's Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Parachutist Pay - Duty Based Allowance - Military/Uniformed Personnel ( DBA-MUP )
Retirement and Life Insurance Premiums
Pag-IBIG - Civilian
Pag-IBIG - Military/Uniformed Personnel (MUP)
PhilHealth - Civilian
PhilHealth - Military/Uniformed Personnel (MUP)
ECIP - Civilian
ECIP - Military/Uniformed Personnel (MUP)
Provident/Welfare Fund Contributions
Pension Benefits - Civilian

Pension Benefits - Military/Uniformed Personnel (MUP)
Pension Benefits - Veterans
Retirement Gratuity - Civilian
Retirement Gratuity - Military/Uniformed Personnel (MUP)
Terminal Leave Benefits - Civilian
Terminal Leave Benefits - Military/Uniformed Personnel (MUP)
Page 99
UACS Code
Lump-sum for Creation of New Positions - Civilian

Lump-sum for Creation of New Position - Military/Uniformed Personnel (MUP)
Lump-sum for Reclassification of Positions
Lump-sum for Equivalent-Record Form
Lump-sum for Master Teachers
Lump-sum for Compensation Adjustment
Lump-sum for Filling of Positions - Civilian
Lump-sum for NBC No. 308
Lump-sum for Personnel Services
Lump-sum for Step Increments - Length of Service
Lump-sum for Step Increments - Meritorious Performance
Other Lump-sum
Police Benefits (NAPOLCOM)
Lump-sum for Filling of Positions - Military/Uniformed Personnel (MUP)
Traveling Expenses - Local

Traveling Expenses - Foreign
ICT Training Expenses

Training Expenses
Scholarship Grants/Expenses
ICT Office Supplies

Accountable Forms Expenses
Non-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
Chalk Allowance
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Semi-Expendable Machinery and Equipment Expenses
Semi-Expendable Furniture, Fixtures and Books Expenses
Other Supplies and Materials Expenses
Water Expenses
Electricity Expenses
Postage and Courier Services
Page 100
UACS Code
Mobile
Landline
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Rewards and Incentives
Prizes
Survey Expenses
ICT Research, Exploration and Development Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
ICT Generation, Transmission and Distribution Expenses

Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Legal Services
Auditing Services
ICT Consultancy Services
Other Professional Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services - ICT Services
Repairs and Maintenance - Investment Property
Aquaculture Structures
Reforestation Projects
Road Networks
Sewer Systems
Page 101
UACS Code
Seaport Systems
Airport Systems
Parks, Plazas, and Monuments
Buildings
School Buildings
Markets
Slaughterhouses
Hotels and Dormitories
Other Structures
Machinery
Office Equipment
Airport Equipment
Medical Equipment
Printing Equipment
Sports Equipment
Motor Vehicles
Trains
Watercrafts
ICT Machinery and Equipment
Other Leased Assets
Land
Buildings
Repairs and Maintenance - Semi-Expendable Machinery and Equipment
Repairs and Maintenance - Semi-Expendable Furniture, Fixtures and Books
Page 102
UACS Code
Work/Zoo Animals
Subsidy to NGAs
Financial Assistance to NGAs
Tobacco Excise Tax (Virginia) per R.A. 7171
Tobacco Excise Tax (Burley and Native) per R.A. 8240 / 10351
Mining Taxes per R.A. 7160
Royalties per R.A. 7160
Forestry Chargers per R.A. 7160
Fishery Charges per R.A. 7160
Renewable Energy charges per R.A. 9513
Income Tax Collections in ECO ZONES per R.A. 7922 and R.A. 8748
Value Added Tax per R.A. 7643
Value Added Tax in lieu of Franchise Tax per R.A. 7953 and R.A. 8407
Subsidy Support to Operations of GOCCs
Road Networks
Sewer Systems
Seaport Systems
Airport Systems
Irrigation Systems
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
Tax Refund
Fidelity Bond Premiums
Insurance Expenses
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
Page 103
UACS Code
Financial Lease
Rents - ICT Machinery and Equipment
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
Management Supervision/Trusteeship Fees

Interest Paid to Non Residents
Interest Paid to Residents other than General Government
Interest Paid to other General Government Units
Interest Expense - Others
Guarantee Fees
Bank Charges
Commitment Fees
Other Financial Charges
Direct Labor
Manufacturing Overhead
Cost of Sales
Depreciation - Investment Property

Road Networks
Sewer System
Seaport Systems
Airport Systems
Buildings
School Buildings
Page 104
UACS Code
Markets
Slaughterhouses
Other Structures
Machinery
Office Equipment
ICT Equipment
Airport Equipment
Medical Equipment
Printing Equipment
Sports Equipment
Motor Vehicles
Trains
Watercrafts
Books
Other Leased Asets
Land
Buildings
Depreciation - Service Concession Asset
Work/Zoo Animals
Patents/Copyrights
Computer Software
Page 105
UACS Code
Impairment Loss - Financial Assets Held to Maturity
Impairment Loss - Other Assets
Impairment Loss - Lease Receivables
Impairment Loss - Investments in GOCCs
Impairment Loss - Investments in Joint Venture
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Investment Property
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Investments in Associates
Loss on Foreign Exchange(FOREX)

Loss on Sale of Investment Property
Loss on Sale of Biological Assets
Loss on Sale of Intangible Assets
Loss on Sale of Assets
Loss of Assets
Loss of Guaranty
Loss on Initial Recognition of Biological Assets
Other Losses

Road Networks
Sewer Systems
Seaport Systems
Airport Systems
Investment in Associates
Loans Outlay - Government-Owned and/or Controlled Corporations
Loans Outlay - Local Government Units
Loans Outlay - Others
Page 106
UACS Code
Investment Property - Land

Investment Property - Buildings
Land
Road Networks
Sewer Systems
Seaport Systems
Airport Systems
Buildings
School Buildings
Markets
Slaughterhouses
Ground Water Monitoring Stations
Other Structures
Machinery
Office Equipment
Airport Equipment
Medical Equipment
Printing Equipment
Sports Equipment
ICT Software
Motor Vehicles
Trains
Watercrafts
Page 107
UACS Code

Books
Work/Zoo Animals
Breeding Stocks
Livestock
Aquaculture
Patents/Copyrights
Computer Software
Page 108
UACS Code
UACS
1000000000
1010000000
1010100000
1010101000
1010102000
1010200000
1010201000
1010202000
1010202001
1010202002
1010202003
1010202004
1010202005
1010202006
1010202007
1010202008
1010202009
1010202010
1010202011
1010202012
1010202013
1010202014
1010202015
1010202016
1010202017
1010202018
1010202019
1010202020
1010202021
1010202022
1010202023
1010202024
1010202025
1010202026
1010202027
1010202028
1010202029
1010202030
1010202031
1010202032
1010202033
1010202034
1010202035
1010202036
1010202037
1010202038
1010202039
1010203000
1010203001
1010203002
1010203003
1010203004
Status
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 109
UACS Code
1010203005
1010203006
1010203007
1010204000
1010204001
1010204002
1010204003
1010204004
1010204005
1010300000
1010301000
1010302000
1010302000
1010302001
1010303000
1010303001
1010303002
1010303003
1010303004
1010303005
1010304000
1010304001
1010304002
1010304003
1010304004
1010400000
1010401000
1010402000
1010403000
1010404000
1010405000
1010406000
1010407000
1010408000
1010500000
1010501000
1020000000
1020100000
1020101000
1020102000
1020103000
1020104000
1020200000
1020201000
1020201100
1020201100
1020202000
1020202100
1020203000
1020203100
1020203100
1020204000
1020204100
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 110
UACS Code
1020300000
1020301000
1020302000
1020399000
1020401000
1020400000
1020401100
1020501000
1020500000
1020501100
1020601000
1020600000
1020601100
1020701000
1030000000
1030100000
1030101000
1030101100
1030102000
1030102100
1030103000
1030103100
1030104000
1030104100
1030105000
1030105000
1030105100
1030106000
1030199000
1030199100
1030199100
1030200000
1030201000
1030201000
1030201100
1030202000
1030202100
1030300000
1030301000
1030302000
1030303000
1030303000
1030304000
1030400000
1030401000
1030401000
1030402000
1030403000
1030404000
1030500000
1030501000
1030501000
1030502000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 111
UACS Code
1030503000
1030599000
1030599100
1030599100
1040000000
1040100000
1040101000
1040101001
1040101002
1040101003
1040101004
1040101005
1040101099
1040200000
1040201000
1040202000
1040203000
1040204000
1040205000
1040206000
1040207000
1040208000
1040209000
1040299000
1040299000
1040300000
1040301000
1040302000
1040303000
1040400000
1040401000
1040402000
1040403000
1040404000
1040405000
1040406000
1040407000
1040408000
1040409000
1040410000
1040411000
1040412000
1040413000
1040499000
1050000000
1050100000
1050101000
1050101100
1050102000
1050102100
1050102200
1060000000
1060100000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 112
UACS Code
1060101100
1060200000
1060201000
1060201100
1060201100
1060201200
1060201200
1060202000
1060202100
1060299000
1060299100
1060299200
1060300000
1060301000
1060301100
1060301200
1060302000
1060302100
1060302200
1060303000
1060303100
1060303100
1060303200
1060304000
1060304100
1060304200
1060304200
1060305000
1060305100
1060305200
1060306000
1060306100
1060306100
1060306200
1060307000
1060307100
1060307200
1060308000
1060308100
1060308100
1060308200
1060309000
1060309100
1060309200
1060399000
1060399100
1060399200
1060400000
1060401000
1060401100
1060401200
1060402000
1060402100
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 113
UACS Code
1060402200
1060403000
1060403100
1060403100
1060403200
1060404000
1060404100
1060404200
1060405000
1060405100
1060405100
1060405200
1060406000
1060406100
1060406200
1060499000
1060499100
1060499200
1060500000
1060501000
1060501100
1060501200
1060502000
1060502100
1060502200
1060503000
1060503100
1060503200
1060504000
1060504100
1060504200
1060505000
1060505100
1060505200
1060506000
1060506100
1060506200
1060507000
1060507100
1060507200
1060508000
1060508100
1060508200
1060509000
1060509001
1060509002
1060509003
1060509004
1060509005
1060509100
1060509200
1060510000
1060510100
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 114
UACS Code
1060510200
1060511000
1060511100
1060511200
1060512000
1060512100
1060512200
1060513000
1060513100
1060513200
1060514000
1060514100
1060514200
1060599000
1060599100
1060599200
1060600000
1060601000
1060601100
1060601200
1060602000
1060602100
1060602200
1060603000
1060603100
1060603200
1060604000
1060604100
1060604200
1060699000
1060699100
1060699200
1060700000
1060701000
1060701100
1060701200
1060702000
1060702100
1060702200
1060800000
1060801000
1060802000
1060802100
1060802200
1060803000
1060803100
1060803200
1060804000
1060804100
1060804200
1060899000
1060899100
1060899200
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 115
UACS Code
1060899200
1060900000
1060901000
1060901100
1060901200
1060902000
1060902100
1060902200
1060999000
1060999100
1060999200
1061000000
1061001000
1061002000
1061003000
1061004000
1061005000
1061100000
1061101000
1061101100
1061101200
1061102000
1061102100
1061102200
1061199000
1061199100
1061199200
1061200000
1061201000
1061201100
1061201200
1061202000
1061202100
1061202200
1061203000
1061203100
1061203200
1061204000
1061204100
1061204200
1061205000
1061205100
1061205200
1061206000
1061206100
1061206200
1061207000
1061207100
1061207200
1061208000
1061208100
1061208200
1061209000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 116
UACS Code
1061209100
1061209200
1061299000
1061299100
1061299200
1069900000
1069901000
1069901100
1069901200
1069999000
1069999100
1069999200
1070000000
1070100000
1070101000
1070101100
1070102000
1070102100
1070103000
1070103100
1070104000
1070104100
1070199000
1070199100
1070200000
1070201000
1070201100
1070202000
1070202100
1070202100
1070203000
1070203000
1070203100
1070204000
1070204100
1070299000
1070299100
1070299100
1080000000
1080100000
1080101000
1080101100
1080102000
1080102100
1080199000
1080199100
1090000000
1990100000
1990101000
1990102000
1990103000
1990103000
1990104000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 117
UACS Code
1990200000
1990201000
1990202000
1990203000
1990204000
1990205000
1990205000
1990299000
1990300000
1990301000
1990301000
1990302000
1990399000
1999900000
1999901000
1999901100
1999902000
1999902100
1999903000
1999903100
1999904000
1999904100
1999905000
1999905100
1999905100
1999999000
1999999100
2000000000
2010000000
2010100000
2010101000
2010102000
2010103000
2010104000
2010105000
2010106000
2010107000
2010108000
2010109000
2010200000
2010201000
2010201000
2010202000
2010202100
2010202200
2010203000
2010203100
2010203200
2010204000
2010205000
2010205000
2020000000
2020100000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 118
UACS Code
2020101000
2020102000
2020102001
2020102002
2020102003
2020102004
2020103000
2020103001
2020103002
2020103003
2020104000
2020105000
2020106000
2020107000
2020108000
2030000000
2030100000
2030101000
2030102000
2030103000
2030104000
2040101000
2040000000
2040100000
2040102000
2040102000
2040103000
2040103000
2040104000
2040105000
2050000000
2050100000
2050101000
2050102000
2050199000
2050200000
2050201000
2050299000
2060000000
2060100000
2060101000
2060102000
2060103000
2060199000
2999999000
3000000000
3010101000
3010000000
3010100000
3010103000
3020101000
3030000000
3030100000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 119
UACS Code
3030101000
3040101000
4000000000
4010000000
4010100000
4010101000
4010101001
4010101002
4010101003
4010102000
4010103000
4010104000
4010200000
4010201000
4010202000
4010203000
4010203001
4010203002
4010300000
4010301000
4010301001
4010301002
4010301003
4010301004
4010301005
4010301006
4010301007
4010301008
4010301009
4010301010
4010301011
4010301012
4010301013
4010301014
4010301015
4010301016
4010301017
4010301018
4010301019
4010301020
4010301021
4010301099
4010302000
4010302001
4010302002
4010302003
4010302004
4010302005
4010302006
4010302007
4010302099
4010303000
4010303001
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 120
UACS Code
4010303002
4010303003
4010304000
4010304000
4010305000
4010400000
4010401000
4010402000
4010402001
4010402002
4010402003
4010499000
4010499000
4010499001
4010499002
4010500000
4010501000
4010502000
4010503000
4010504000
4020000000
4020100000
4020101000
4020101001
4020101002
4020101099
4020102000
4020103000
4020103001
4020103002
4020103003
4020103004
4020104000
4020104001
4020104002
4020104003
4020104004
4020105000
4020106000
4020107000
4020108000
4020109000
4020110000
4020111000
4020111001
4020111002
4020111099
4020112000
4020112001
4020112002
4020113000
4020113001
4020113002
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 121
UACS Code
4020113003
4020113004
4020113005
4020113006
4020113007
4020113008
4020113009
4020113010
4020113011
4020113012
4020113099
4020114000
4020199000
4020199001
4020199002
4020199003
4020199004
4020199005
4020199006
4020199099
4020200000
4020201000
4020201001
4020201002
4020201003
4020201099
4020202000
4020203000
4020204000
4020205000
4020206000
4020207000
4020208000
4020209000
4020210000
4020211000
4020212000
4020213000
4020213000
4020214000
4020215000
4020216000
4020216001
4020216002
4020216003
4020216004
4020216005
4020216006
4020216007
4020216008
4020216099
4020216100
4020217000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 122
UACS Code
4020217001
4020217002
4020217003
4020217004
4020217005
4020217006
4020217007
4020217008
4020217009
4020217010
4020217011
4020217099
4020218000
4020219000
4020219000
4020220000
4020221000
4020221001
4020221002
4020221099
4020222000
4020222000
4020223000
4020224000
4020299000
4020299001
4020299002
4020299003
4020299099
4030000000
4030100000
4030101000
4030102000
4030102000
4030103000
4030104000
4030105000
4040000000
4040100000
4040101000
4040101000
4040101001
4040101002
4040101003
4040101004
4040101005
4040101006
4040101007
4040101008
4040101009
4040101010
4040102000
4040103000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 123
UACS Code
4040200000
4040201000
4040202000
4050000000
4050100000
4050101000
4050101000
4050102000
4050103000
4050104000
4050105000
4050106000
4050107000
4050108000
4050109000
4050110000
4050110000
4050199000
4060000000
4060100000
4060101000
5000000000
5010000000
5010100000
5010101000
5010101001
5010101002
5010102000
5010200000
5010201000
5010201001
5010201002
5010202000
5010203001
5010203000
5010203002
5010204000
5010204001
5010204002
5010204003
5010204004
5010204005
5010204006
5010204007
5010204008
5010204009
5010204010
5010204011
5010205000
5010205001
5010205002
5010205003
5010205004
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 124
UACS Code
5010206000
5010206001
5010206002
5010206003
5010206004
5010206005
5010207000
5010207001
5010207002
5010207003
5010207004
5010207005
5010208000
5010208001
5010208002
5010209000
5010209001
5010209002
5010210000
5010210001
5010210002
5010210003
5010210004
5010210005
5010211000
5010211001
5010211002
5010211003
5010211004
5010211005
5010211006
5010211007
5010211008
5010211009
5010212000
5010212001
5010212002
5010212003
5010212004
5010212005
5010213000
5010213001
5010213002
5010214000
5010214001
5010214002
5010215000
5010215001
5010215002
5010299000
5010299001
5010299002
5010299003
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 125
UACS Code
5010299004
5010299005
5010299006
5010299007
5010299008
5010299009
5010299010
5010299011
5010299012
5010299013
5010299014
5010299015
5010299016
5010299017
5010299018
5010299019
5010299020
5010299021
5010299022
5010299023
5010299024
5010299025
5010299026
5010299027
5010299028
5010299029
5010299030
5010299031
5010299032
5010299033
5010300000
5010301000
5010302000
5010302001
5010302002
5010303000
5010303001
5010303002
5010304000
5010304001
5010304002
5010305000
5010400000
5010401000
5010401001
5010401002
5010401003
5010402000
5010402001
5010402002
5010403000
5010403001
5010403002
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 126
UACS Code
5010499000
5010499001
5010499002
5010499003
5010499004
5010499005
5010499006
5010499007
5010499008
5010499009
5010499010
5010499011
5010499012
5010499013
5010499014
5010499099
5020000000
5020100000
5020101000
5020102000
5020200000
5020201000
5020201001
5020201002
5020202000
5020300000
5020301000
5020301001
5020301002
5020302000
5020303000
5020304000
5020305000
5020306000
5020306000
5020307000
5020308000
5020309000
5020310000
5020311001
5020311000
5020311002
5020312000
5020313000
5020321000
5020322000
5020399000
5020400000
5020401000
5020402000
5020500000
5020501000
5020502000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 127
UACS Code
5020502001
5020502002
5020503000
5020504000
5020600000
5020601001
5020601000
5020601002
5020602000
5020700000
5020701000
5020702000
5020702001
5020702002
5020800000
5020801000
5020802000
5020900000
5020901000
5020901001
5020901002
5021000000
5021001000
5021002000
5021003000
5021100000
5021101000
5021101000
5021102000
5021103000
5021103001
5021103002
5021199000
5021200000
5021201000
5021202000
5021203000
5021299000
5021299001
5021299099
5021300000
5021301000
5021302000
5021302001
5021302002
5021302099
5021303000
5021303001
5021303002
5021303003
5021303004
5021303005
5021303006
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 128
UACS Code
5021303007
5021303008
5021303009
5021303099
5021304000
5021304001
5021304002
5021304003
5021304004
5021304005
5021304006
5021304099
5021305000
5021305001
5021305002
5021305003
5021305004
5021305005
5021305006
5021305007
5021305008
5021305009
5021305010
5021305011
5021305012
5021305013
5021305014
5021305099
5021306000
5021306001
5021306002
5021306003
5021306004
5021306099
5021307000
5021307000
5021308000
5021308000
5021308001
5021308002
5021308003
5021308004
5021308099
5021309000
5021309001
5021309002
5021309099
5021310000
5021310001
5021310002
5021310099
5021321000
5021322000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 129
UACS Code
5021399000
5021399001
5021399099
5021400000
5021401000
5021402000
5021403000
5021403000
5021403001
5021403002
5021403003
5021403004
5021403005
5021403006
5021403007
5021403008
5021403009
5021403010
5021404000
5021404001
5021404002
5021404003
5021404004
5021404005
5021404006
5021404007
5021404008
5021404009
5021404010
5021404011
5021404099
5021405000
5021406000
5021499000
5021500000
5021501001
5021501000
5021501002
5021502000
5021503000
5021601000
5029900000
5029901000
5029902000
5029903000
5029904000
5029905000
5029905001
5029905002
5029905003
5029905004
5029905005
5029905006
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 130
UACS Code
5029905007
5029905008
5029906000
5029907000
5029907001
5029907002
5029907003
5029907004
5029907099
5029908000
5029909000
5029999000
5029999000
5029999001
5029999099
5030000000
5030100000
5030101000
5030102000
5030102001
5030102002
5030102003
5030102004
5030103000
5030104000
5030105000
5030199000
5040000000
5040100000
5040101000
5040102000
5040201000
5050000000
5050100000
5050101000
5050102000
5050102001
5050102002
5050102099
5050103000
5050103001
5050103002
5050103003
5050103004
5050103005
5050103006
5050103007
5050103008
5050103009
5050103099
5050104000
5050104001
5050104002
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 131
UACS Code
5050104003
5050104004
5050104005
5050104006
5050104099
5050105000
5050105001
5050105002
5050105003
5050105004
5050105005
5050105006
5050105007
5050105008
5050105009
5050105010
5050105011
5050105012
5050105013
5050105014
5050105099
5050106000
5050106001
5050106002
5050106003
5050106004
5050106099
5050107000
5050107001
5050107002
5050108000
5050108001
5050108002
5050108003
5050108099
5050109000
5050109001
5050109002
5050109099
5050110000
5050110001
5050110002
5050110099
5050111000
5050199000
5050199001
5050199099
5050200000
5050201000
5050201001
5050201002
5050201099
5050300000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 132
UACS Code
5050301000
5050302000
5050302000
5050302000
5050303000
5050304000
5050305000
5050305000
5050306000
5050307000
5050308000
5050309000
5050310000
5050311000
5050312000
5050400000
5050401000
5050401000
5050402000
5050402000
5050403000
5050404000
5050404000
5050405000
5050406000
5050406000
5050407000
5050408000
5050409000
5050410000
5050410000
5050411000
5050499000
5060000000
5060100000
5060101001
5060101000
5060101002
5060101003
5060101004
5060101005
5060101006
5060101007
5060101008
5060101009
5060101010
5060101099
5060102000
5060200000
5060201000
5060202000
5060299000
5060300000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 133
UACS Code
5060301000
5060301001
5060301002
5060400000
5060401000
5060401001
5060402000
5060402001
5060402002
5060402099
5060403000
5060403001
5060403002
5060403003
5060403004
5060403005
5060403006
5060403007
5060403008
5060403009
5060403099
5060404000
5060404001
5060404002
5060404003
5060404004
5060404005
5060404006
5060404007
5060404099
5060405000
5060405001
5060405002
5060405003
5060405004
5060405005
5060405006
5060405007
5060405008
5060405009
5060405010
5060405011
5060405012
5060405013
5060405014
5060405015
5060405099
5060406000
5060406001
5060406002
5060406003
5060406004
5060406099
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 134
UACS Code
5060407000
5060407001
5060407002
5060408000
5060408001
5060408002
5060408099
5060409000
5060409001
5060409099
5060500000
5060501000
5060501001
5060501002
5060501003
5060501004
5060501099
5060600000
5060601000
5060602000
5060699000
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 135

List of Sub-Object Code - 20160322

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Droits d'auteur :

Formats disponibles

List of Sub-Object Code - 20160322

Transféré par

Droits d'auteur :

Formats disponibles

UACS Code

Cash and Cash Equivalents

Property, Plant and Equipment

Property, Plant and Equipment

Property, Plant and Equipment

Property, Plant and Equipment

Property, Plant and Equipment

Service and Business Income

Service and Business Income

Shares, Grants and Donations

Maintenance and Other Operating Expenses

Maintenance and Other Operating Expenses

Maintenance and Other Operating Expenses

Maintenance and Other Operating Expenses

Tax Revenue - Individual and Corporation

Salaries and Wages

Cash - Collecting Officers

Financial Assets Held for Trading

Investment Property, Land

Advances for Operation Expenses

Due to Central Office

Trust Liabilities - Disaster Risk Reduction And Management Fund

Deferred Finance Lease Revenue

Pension Benefits Payable

Subsidy from National Government

Share from National Wealth

Income from Grants and Donations in Cash

Gain on Foreign Exchange (FOREX)

Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties

Salaries and Wages - Regular

Traveling Expenses - Local

Management Supervision/Trusteeship Fees

Depreciation - Investment Property

Investment in Government-Owned and/or Controlled Corporations

Cash - Collecting Officers

Financial Assets Held for Trading

Operating Lease Receivable

Due from Central Office

Supplies and Materials

Investment Property, Land

Advances for Operation Expenses

Deposits on Letter of Credit

Treasury Bills Payable

Due to Central Office

Trust Liabilities - Disaster Risk Reduction and Management Fund

Deferred Finance Lease Revenue

Pension Benefits Payable

Income Tax - Individuals

Live Animals, Animals Products

Permit Fees Import

Subsidy from National Government

Share from National Wealth

Income from Grants and Donations in Cash

Gain in Foreign Exchange (FOREX)

Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties

Basic Salary - Civilian

Laundry Allowance - Civilian

Pension Benefits - Civilian

Lump-sum for Creation of New Positions - Civilian

Traveling Expenses - Local

ICT Training Expenses

ICT Office Supplies

ICT Generation, Transmission and Distribution Expenses

Management Supervision/Trusteeship Fees