Académique Documents
Professionnel Documents
Culture Documents
CASH 1 01 Cash
Cash on Hand 1 01 01 Cash on Hand
101 Cash in Vault 1 01 01 010
102 Cash - Collecting Officers not applicable
103 Cash - Disbursing Officers 1 03 05 030
1 03 05 010
104 Petty Cash Fund 1 01 01 020
106 1483346 1 03 05 020
Cash in National Treasury
108 Cash - National Treasury, Modified Disbursements System (MDS) not applicable
Cash in Bank - Local Currency
110 Cash - Bangko Sentral ng Pilipinas not applicable
111 Cash in Bank - Local Currency, Current Account 1 01 02 010
112 Cash in Bank - Local Currency, Savings Account 1 01 02 020
113 Cash in Bank - Local Currency, Time Deposits 1 02 01 010
Cash in Bank - Foreign Currency
114 Cash - Bangko Sentral ng Pilipinas not applicable
115 Cash in Bank - Foreign Currency, Current Account 1 01 03 010
116 Cash in Bank - Foreign Currency, Savings Account 1 01 03 020
117 Cash in Bank - Foreign Currency, Time Deposits 1 02 01 020
RECEIVABLES
Receivable Accounts
121 Accounts Receivable 1 03 01 010
Allowance for Doubtful Accounts 1 03 01 011
122 Notes Receivable 1 03 01 040
1 03 01 041
123 Due from Officers and Employees 1 03 06 020
1 03 06 021
124 Loans Receivable - GOCCs
1 03 01 050
1 03 01 051
1 03 01 061
1 03 03 011
1 03 03 021
138 Due from LGUs 1 03 03 030
1 03 03 031
139 Due from NGOs/POs
1 03 06 030
1 03 06 031
Intra-Agency Receivables
141 Due from Central Office
142 Due from Regional Offices/Staff Bureaus Not applicable
143 Due from Operating Units
144 Due from Other Funds 1 03 04 050
145 Due from Subsidiaries/Affiliates of GOCC Not applicable
Other Receivables
146 Receivables - Disallowances/Charges 1 03 06 010
1 03 06 011
INVESTMENTS
INVESTMENTS IN SECURITIES
191 Investments in Treasury Bills 1 02 01 030
1 02 03 010
1 02 03 011
1 02 02 020
1 02 04 010
193 Investments in Bonds 1 02 03 020
1 02 03 021
1 02 04 020
197 Other Investments and Marketable Securities 1 02 05 990
1 02 05 991
SINKING FUND
198 Sinking Fund 1 02 07 010
1 07 02 012
1 07 02 990
1 07 02 991
1 07 02 992
203 Runways/Taxiways 1 07 03 080
### Accumulated Depreciation - Runways/Taxiways 1 07 03 081
1 07 03 082
204 Railways 1 07 03 990
### Accumulated Depreciation - Railways 1 07 03 991
1 07 03 992
205 Electrification, Power and Energy Structures 1 07 03 050
### Accumulated Depreciation - Electrification, Power and Energy
1 07 03 051
Structures
1 07 03 052
BUILDINGS
211 Office Buildings 1 07 04 010
### Accumulated Depreciation - Office Buildings 1 07 04 011
1 07 04 012
212 School Buildings 1 07 04 020
### Accumulated Depreciation - School Buildings 1 07 04 021
1 07 04 022
213 Hospitals and Health Centers 1 07 04 030
### Accumulated Depreciation - Hospitals and Health Centers 1 07 04 031
1 07 04 032
1 06 01 022
LEASEHOLD IMPROVEMENTS
218 Leasehold Improvements, Land 1 07 09 010
### Accumulated Depreciation - Leasehold Improvements, Land
1 07 09 011
1 07 09 012
1 07 09 022
1 07 09 992
1 07 05 032
1 07 05 042
1 07 05 050
1 07 05 051
1 07 05 052
1 07 05 072
1 07 05 082
1 07 05 092
1 07 05 102
1 07 05 142
1 07 05 992
1 07 05 120
1 07 05 121
1 07 05 122
TRANSPORTATION EQUIPMENT
241 Motor Vehicles 1 07 06 010
### Accumulated Depreciation - Motor Vehicles 1 07 06 011
1 07 06 012
242 Trains 1 07 06 020
### Accumulated Depreciation - Trains 1 07 06 021
1 07 06 022
243 Aircrafts and Aircraft Ground Equipment 1 07 06 030
### Accumulated Depreciation - Aircraft and Aircraft Ground
1 07 06 031
Equipment
1 07 06 032
1 07 06 992
1 07 99 992
PUBLIC INFRASTRUCTURES
251 Roads, Highways and Bridges 1 07 03 010
1 07 03 011
1 07 03 012
252 Parks, Plazas and Monuments 1 07 03 090
1 07 03 091
1 07 03 092
CONSTRUCTION IN PROGRESS
Agency Assets
264 Construction in Progress - Agency Assets 1 07 10 010
1 07 10 030
1 07 10 050
Public Infrastructures/Reforestation Projects
266 Construction in Progress - Roads, Highways and Bridges
267 Construction in Progress - Parks, Plazas and Monuments
268 Construction in Progress - Ports, Lighthouses and Harbors
269 Construction in Progress - Artesian Wells, Reservoirs, Pumping
1 07 10 020
Stations and Conduits
270 Construction in Progress - Irrigation, Canals and Laterals
271 Construction in Progress - Flood Controls
272 Construction in Progress - Waterways, Aqueducts, Seawalls, River
Walls and Others
273 Construction in Progress - Other Public Infrastructures
274 Construction in Progress - Reforestation - Upland
275 Construction in Progress - Reforestation - Marshland/Swampland not applicable
OTHER ASSETS
281 Work/Other Animals 1 07 99 010
1 07 99 011
1 07 99 012
282 Breeding Stocks 1 08 01 010
283 Arts, Archeological Specimen and Other Exhibits not applicable
284 Items in Transit
285 Restricted Fund/Cash 1 02 05 990
1 02 05 991
290 Other Assets not applicable
LIABILITIES
CURRENT LIABILITIES
Payable Accounts
401 Accounts Payable 2 01 01 010
2 01 01 060
2 01 01 070
2 01 01 080
402 Notes Payable 2 01 01 040
403 Due to Officers and Employees 2 01 01 020
408 Dividend Payable
409 Interest Payable 2 01 01 050
Inter - Agency Payables
411 Due to National Treasury not applicable
412 Due to BIR 2 02 01 010
413 Due to GSIS 2 02 01 020
414 Due to PAG-IBIG 2 02 01 030
415 Due to PHILHEALTH 2 02 01 040
416 Due to Other NGAs 2 02 01 050
417 Due to Other GOCCs 2 02 01 060
418 Due to LGUs 2 02 01 070
Intra - Agency Payables
421 Due to Central Office/Home Office
422 Due to Regional Offices/Staff Bureaus/Branch Offices not applicable
423 Due to Operating Units
424 Due to Other Funds 2 03 01 010
2 03 01 020
2 03 01 030
425 Due to Subsidiaries/affiliates not applicable
Other Liability Accounts
426 Guaranty Deposits Payable 2 04 01 040
427 Performance/Bidders/Bail Bonds Payable 2 04 01 030
428 Currency Swap Payable not applicable
429 Tax Refunds Payable not applicable
438 Trust Liability - DRRM
2 04 01 020
DEFERRED CREDITS
451 Deferred Real Property Tax Income 2 05 01 010
452 Deferred Special Education Tax Income 2 05 01 020
455 Other Deferred Credits 2 05 01 990
EQUITY
GOVERNMENT EQUITY
501 Government Equity 3 01 01 010
502 Capital Stock not applicable
503 Paid in Capital in Excess of Par Value not applicable
504 Subscribed Capital Stock not applicable
505 Restricted Capital 3 01 01 010
506 Appraisal Capital Stock not applicable
507 Treasury Stock not applicable
510 Retained Earnings not applicable
INTERMEDIATE ACCOUNTS
511 Cost of Goods Sold 5 04 02 010
5 04 01 010
5 04 01 020
5 04 01 030
512 Income and Expense Summary 3 02 01 010
513 Retained Operating Surplus 3 02 01 010
INCOME
TAX REVENUE
National Taxes
551 Business Tax
552 Capital Gain Tax
553 Documentary Stamp Tax
554 Donors Tax
555 Estate Tax
556 Excise Tax on Articles
557 Final Tax not applicable
558 Franchise Tax
559 Immigration Tax
560 Import Duties
561 Income Tax - Individuals
562 Income Tax - Partnerships
563 Income Tax - Corporations
564 Professional Tax 4 01 01 020
565 Stock Transfer Tax
566 Tax on Forest Products
567 Value Added Tax not applicable
568 Value Added Tax - Expanded
569 Travel Tax
578 Other National Taxes not applicable
579 Fines and Penalties - National Taxes
Local Taxes
581 Amusement Tax 4 01 03 060
582 Business Tax 4 01 03 030
583 Community Tax 4 01 01 050
584 Franchise Tax 4 01 03 070
585 Occupation Tax 4 02 01 140
586 Printing and Publication Tax 4 01 03 080
587 Property Transfer Tax 4 01 02 080
588 Real Property Tax 4 01 02 040
589 Real Property Tax on Idle Lands 4 01 02 060
590 Special Assessment Tax 4 01 02 070
591 Special Education Tax 4 01 02 050
592 Tax on Delivery Trucks and Vans 4 01 03 050
593 Tax on Sand, Gravel and Other Quarry Products 4 01 03 040
598 Other Local Taxes 4 01 04 990
599 Fines and Penalties - Local Taxes
4 01 05 010
4 01 05 020
4 01 05 030
4 01 05 040
Service Income
611 Affiliation Fees 4 02 02 020
612 Athletic and Cultural Fees 4 02 02 010
613 Clearance and Certification Fees 4 02 01 040
4 02 01 110
614 Comprehensive Examination Fees 4 02 02 010
615 Diploma and Graduation Fees 4 02 02 010
616 Garbage Fees 4 02 02 190
617 Inspection Fees 4 02 01 100
618 Library Fees 4 02 02 010
619 Medical, Dental and Laboratory Fees 4 02 02 200
620 Passport and Visa Fees not applicable
621 Processing Fees 4 02 01 130
622 Seminar Fees 4 02 02 040
623 Toll and Terminal Fees 4 02 02 080
624 Transcript of Records Fees 4 02 02 010
Business Income
631 Hospital Fees 4 02 02 200
632 Income from Canteen Operations
633 Income from Cemetery Operations 4 02 02 160
634 Income from Communication Facilities 4 02 02 060
635 Income from Dormitory Operations
4 02 02 130
Subsidy Income
651 Subsidy Income from National Government 4 03 01 010
652 Subsidy from other National Government Agencies
653 Subsidy from Central Office /Home Office
654 Subsidy from Regional Office/Staff Bureaus/Branch Offices
not
applicable
GAIN/LOSS ACCOUNTS
EXPENSES
PERSONAL SERVICES
Salaries and Wages
701 Salaries and Wages - Regular 5 01 01 010
702 Salaries and Wages - Military/Uniformed
703 Salaries and Wages - Part-time
704 Salaries and Wages - Substitute
705 Salaries and Wages - Casual 5 01 01 020
706 Salaries and Wages - Contractual
707 Salaries and Wages - Emergency
Other Compensation
711 Personnel Economic Relief Allowance ( PERA) 5 01 02 010
712 Additional Compensation ( ADCOM)
713 Representation Allowance (RA) 5 01 02 020
714 Transportation Allowance (TA) 5 01 02 030
715 Clothing/Uniform Allowance 5 01 02 040
716 Subsistence, Laundry and Quarter Allowance 5 01 02 050
717 Productivity Incentive Allowance 5 01 02 080
718 Overseas Allowance 5 01 02 090
719 Other Bonuses and Allowances 5 01 02 990
5 01 02 060
5 01 02 070
720 Honoraria 5 01 02 100
721 Hazard Pay 5 01 02 110
722 Longevity Pay 5 01 02 120
723 Overtime and Night Pay 5 01 02 130
724 Cash Gift 5 01 02 150
725 Year End Bonus 5 01 02 140
Personnel Benefits Contributions
731 Life and Retirement Insurance Contributions 5 01 03 010
732 PAG-IBIG Contributions 5 01 03 020
733 PHILHEALTH Contributions 5 01 03 030
734 ECC Contributions 5 01 03 040
Other Personnel Benefits
738 Pension Benefits - Civilian 5 01 04 010
739 Pension Benefits - Military/Uniformed
740 Retirement Benefits - Civilian 5 01 04 020
741 Retirement Benefits - Military/Uniformed
742 Terminal Leave Benefits 5 01 04 030
743 Health Workers Benefits
749 Other Personnel Benefits 5 01 04 990
5 01 03 050
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
751 Traveling Expenses - Local 5 02 01 010
752 Traveling Expenses - Foreign 5 02 01 020
Training and Scholarship Expenses
753 Training Expenses 5 02 02 010
754 Scholarship Expenses 5 02 02 020
Supplies and Materials Expenses
755 Office Supplies Expenses 5 02 03 010
756 Accountable Forms Expenses 5 02 03 020
757 Animal/Zoological Supplies Expenses 5 02 03 040
758 Food Supplies Expenses 5 02 03 050
5 02 03 060
759 Drugs and Medicines Expenses 5 02 03 070
760 Medical, Dental and Laboratory Supplies Expenses 5 02 03 080
761 Gasoline, Oil and Lubricants Expenses 5 02 03 090
762 Agricultural Supplies Expenses 5 02 03 100
763 Textbooks and Instructional Materials Expenses 5 02 03 110
764 Military and Police Supplies Expenses 5 02 03 120
765 Other Supplies Expenses 5 02 03 030
5 02 03 130
5 02 03 990
Utility Expenses
766 Water Expenses 5 02 04 010
767 Electricity Expenses 5 02 04 020
768 Cooking Gas Expenses 5 02 03 990
Communication Expenses
771 Postage and Deliveries 5 02 05 010
772 Telephone Expenses - Landline
773 Telephone Expenses - Mobile 5 02 05 020
774 Internet Expenses 5 02 05 030
775 Cable, Satellite, Telegraph, and Radio Expenses 5 02 05 040
778 Membership Dues and Contributions to Organizations
779 Awards and Indemnities 5 02 06 010
780 Advertising Expenses 5 02 99 010
781 Printing and Binding Expenses 5 02 09 010
782 Rent Expenses 5 02 99 050
783 Representation Expenses 5 02 99 030
784 Transportation and Delivery Expenses 5 02 09 010
785 Storage Expenses 5 02 99 050
786 Subscriptions Expenses 5 02 99 070
787 Survey Expenses 5 02 07 010
788 Rewards and Other Claims 5 02 06 010
5 02 06 020
Professional Services
791 Legal Services 5 02 11 010
792 Auditing Services 5 02 11 020
793 Consultancy Services 5 02 11 030
794 Environment/Sanitary Services 5 02 12 010
795 General Services 5 02 12 990
796 Janitorial Services 5 02 12 020
797 Security Services 5 02 12 030
799 Other Professional Services 5 02 11 990
Public Infrastructures
851 Repairs and Maintenance - Roads, Highways and Bridges
852 Repairs and Maintenance - Parks, Plazas and Monuments
853 Repairs and Maintenance - Ports, Lighthouses and Harbors
854 Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping
Stations and Conduits
855 Repairs and Maintenance - Irrigation, Canals and Laterals 5 02 13 030
856 Repairs and Maintenance - Flood Controls
857 Repairs and Maintenance - Waterways, Aqueducts, Seawalls,
Riverwalls and Others
860 Repairs and Maintenance - Other Public Infrastructures
Reforestation Projects
861 Repairs and Maintenance - Reforestation - Upland
862 Repairs and Maintenance - Reforestation - Marshland/Swampland not applicable
5 02 15 010
5 02 15 020
5 02 14 070
5 02 14 080
878 Donations 5 02 99 080
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
881 Confidential Expenses 5 02 10 010
882 Intelligence Expenses 5 02 10 020
883 Extraordinary Expenses 5 02 10 030
884 Miscellaneous Expenses 5 02 10 030
Taxes, Insurance Premiums and Other Fees
891 Taxes, Duties and Licenses 5 02 16 010
892 Fidelity Bond Premiums 5 02 16 020
893 Insurance Expenses 5 02 16 030
Non-Cash Expenses
Bad Debts
901 Bad Debts Expense not applicable
Depreciation
Land Improvements
902 Depreciation - Land Improvements 5 05 01 020
903 Depreciation - Runways/Taxiways
904 Depreciation - Railways 5 05 01 030
905 Depreciation - Electrification, Power and Energy Structures
Buildings
911 Depreciation - Office Buildings
912 Depreciation - School Buildings
913 Depreciation - Hospitals and Health Centers 5 05 01 040
914 Depreciation - Markets and Slaughterhouses
915 Depreciation - Other Structures
5 05 01 010
Leasehold Improvements
918 Depreciation - Leasehold Improvements, Land
919 Depreciation - Leasehold Improvements, Buildings 5 05 01 090
920 Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
921 Depreciation - Office Equipment 5 05 01 050
922 Depreciation - Furniture and Fixtures 5 05 01 070
923 Depreciation - IT Equipment 5 05 01 050
924 Depreciation - Library Books 5 05 01 070
Machinery and Equipment
926 Depreciation -Machinery
927 Depreciation - Agricultural, Fishery and Forestry Equipment
928 Depreciation - Airport Equipment
929 Depreciation - Communication Equipment
930 Depreciation - Construction and Heavy Equipment
931 Depreciation - Disaster Response and Rescue Equipment 5 05 01 050
932 Depreciation - Hospital Equipment
933 Depreciation - Medical, Dental and Laboratory Equipment
934 Depreciation - Military and Police Equipment
935 Depreciation - Sports Equipment
936 Depreciation - Technical and Scientific Equipment
940 Depreciation - Other Machinery and Equipment
Transportation Equipment
941 Depreciation - Motor Vehicles
942 Depreciation - Trains
943 Depreciation - Aircraft and Aircraft Ground Equipment 5 05 01 060
944 Depreciation - Watercrafts
948 Depreciation - Other Transportation Equipment
Other Property, Plant and Equipment
950 Depreciation - Other Property, Plant and Equipment 5 05 01 990
Depletion
951 Obsolescence - IT Software 5 05 02 010
Discounts
954 Discount on Real Property Taxes 4 01 02 041
955 Discount on Special Education Tax 4 01 02 051
FINANCIAL EXPENSES
971 Bank Charges 5 03 01 040
972 Commitment Fees 5 03 01 050
973 Debt Service Subsidy to GOCCs 5 03 01 990
974 Documentary Stamps Expenses 5 03 01 990
975 Interest Expenses 5 03 01 020
979 Other Financial Charges 5 03 01 990
5 03 01 010
5 03 01 030
Accounts
nts to RCA for LGS
Cash on Hand
Cash Local Treasury
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Due from Officers and Employees
Allowance for Impairment - Due from Officers and Employees
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable - Government-Owned
and/or Controlled Corporations
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government
Units
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Real Property Tax Receivable
Allowance for Impairment - RPT Receivable
Special Education Tax Receivable
Allowance for Impairment - SET Receivable
Interests Receivable
Allowance for Impairment - Interests Receivable
Receivables - Disallowances/Charges
Prepaid Rent
Prepaid Insurance
Prepaid Registration
Prepaid Interest
Deposits on Letters of Credit
Allowance for Impairment - Deposits in Letters of Credit
Advances to Contractors
Other Prepayments
Guaranty Deposits
Allowance for Impairment - Guaranty Deposits
Treasury Bills
Investments in Treasury Bills - Local
Sinking Fund
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Agricultural and Forestry Equipment
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
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Breeding Stocks
Other Investments
Allowance for Impairment - Other Investments
Accounts Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Notes Payable
Due to Officers and Employees
Interest Payable
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs
Government Equity
Cost of Sales
Direct Materials
Direct Labor
Manufacturing Overhead
Income and Expense Summary
Income and Expense Summary
Professional Tax
Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Fees
Printing and Publication Tax
Real Property Transfer Tax
Real Property Tax- Basic
Special Levy on Idle Lands
Special Levy on Lands Benefited by Public Works Projects
Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Taxes
Tax Revenue - Fines and Penalties - Taxes on Individual and
Corporation
Tax Revenue - Fines and Penalties - Property Taxes
Permit Fees
Registration Fees
Other Service Income
Fines and Penalties - Service Income
Affiliation Fees
School Fees
Clearance and Certification Fees
Verification and Authentication Fees
School Fees
School Fees
Garbage Fees
Inspection Fees
School Fees
Hospital Fees
Processing Fees
Seminar/Training Fees
Road Network Fees
School Fees
Hospital Fees
Dividend Income
Grants and Donations in Cash
Grants and Donations in Kind
Grants from Concessionary loans
Interest Income
Share from Internal Revenue Collections (IRA)
Sale of Garnished/Confiscated/Abandoned/Seized Goods and
Properties
Share from Economic Zones
Share from Expanded Value Added Tax
Share from National Wealth
Share from PAGCOR
Share from PCSO
Share from Tobacco Excise Tax (RA 7171 and 8240)
Miscellaneous Income
Pension Benefits
Retirement Gratuity
Training Expenses
Scholarship Grants/Expenses
Water Expenses
Electricity Expenses
Other Supplies and Materials Expenses
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards Expenses
Advertising Expenses
Generation, Transmission and Distribution Expenses
Rent Expenses
Representation Expenses
Generation, Transmission and Distribution Expenses
Rent Expenses
Subscription Expenses
Survey Expenses
Awards/Rewards Expenses
Prizes
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
Other General Services
Janitorial Services
Security Services
Other Professional Services
Subsidy to NGAs
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Extraordinary and Miscellaneous Expenses
Loss of Assets
Loss on Guaranty
Other Maintenance and Operating Expenses
Research, Exploration and Development Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Repairs and Maintenance - Leased Assets
Subsidies - Others
Printing and Publication Expenses
Transportation and Delivery Expenses
Membership Dues and Contributions to Organizations
Bank Charges
Commitment Fees
Other Financial Charges
Other Financial Charges
Interest Expenses
Other Financial Charges
Management Supervision/Trusteeship Fees
Guarantee Fees
4 06 01 010
Miscellaneous Income