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Current Assets

Cash
Cash in Treasury
Cash – National Treasury, Modified Disbursement System (MDS)
Cash – Bangko Sentral ng Pilipinas
Petty Cash Fund
Cash – Collecting Officers
Cash – Disbursing Officers
Cash in Bank – Local Currency, Current Account
Cash in Bank – Local Currency, Savings Account
Cash in Bank – Local Currency, Time Deposits
Cash in Bank – Foreign Currency, Current Account
Cash in Bank – Foreign Currency, Savings Account
Cash in Bank – Foreign Currency, Time Deposits

Receivables
Accounts Receivable
Notes Receivable
Loans Receivable, Current
Real Property Tax Receivable
Special Education Tax Receivable
Interests Receivable
Currency Swap Receivable
Due from Officers and Employees
Due from Other Funds
Due from NGAs
Due from LGUs
Due from GOCCs
Due from NGOs/POs
Due from National Treasury
Due from Central Office
Due from Regional Offices/Staff Bureaus
Due from Operating Units
Receivables – Disallowances/Charges
Other Receivables
Allowance for Doubtful Accounts

Marketable Securities
Treasury Bills
Stocks
Bonds
Other Marketable Securities

Inventories
Raw Materials Inventory
Work-In-Process Inventory
Finished Goods Inventory
Merchandise Inventory
Accountable Forms Inventory
Office Supplies Inventory
Medical, Dental and Laboratory Supplies Inventory
Food/Non-food Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory
Construction Materials Inventory
Other Agricultural Products Inventory
Confiscated Goods Inventory
Other Inventory Items

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Other Prepaid Expenses

Other Current Assets


Guaranty Deposits
Deposits on Letters of Credit
Advances to Contractors
Other Current Assets

Long - Term Investments


Loans Receivable – Long-Term, LGUs
Loans Receivable – Long-Term, GOCCs
Loans Receivable – Long-Term, Others
Investments in Stocks
Investments in Bonds
Investments in GOCCs
Sinking Fund – Cash
Sinking Fund – Securities
Other Long-Term Investments
Property, Plant and Equipment
Land
Land Improvements
Accumulated Depreciation – Land Improvements
Leasehold Improvements
Accumulated Depreciation – Leasehold Improvements
Buildings
Accumulated Depreciation – Buildings
School Buildings
Accumulated Depreciation – School Buildings
Markets and Slaughterhouses
Accumulated Depreciation – Markets and Slaughterhouses
Hospitals and Health Centers
Accumulated Depreciation – Hospitals and Health Centers
Other Structures
Accumulated Depreciation – Other Structures
Industrial Machineries
Accumulated Depreciation – Industrial Machineries
Other Machineries
Accumulated Depreciation – Other Machineries
Firefighting Equipment and Accessories
Accumulated Depreciation – Firefighting Equipment and
Accessories
Construction and Heavy Equipment
Accumulated Depreciation – Construction and Heavy Equipment
Technical and Scientific Equipment
Accumulated Depreciation – Technical and Scientific Equipment
IT Equipment and Software
Accumulated Depreciation – I T Equipment
Telegraph, Telephone, Cable, TV and Radio Equipment
Accumulated Depreciation – Telegraph, Telephone, Cable, TV and
Radio Equipment
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Accumulated Depreciation – Artesian Wells, Reservoirs,
Pumping Stations and Conduits
Motor Vehicles
Accumulated Depreciation – Motor Vehicles
Watercrafts
Accumulated Depreciation – Watercrafts
Trains
Accumulated Depreciation – Trains
Aircrafts/Aircraft Ground Equipment
Accumulated Depreciation – Aircrafts/Aircraft Ground Equipment
Office Equipment
Accumulated Depreciation – Office Equipment
Other Equipment
Accumulated Depreciation – Other Equipment
Furniture and Fixtures
Accumulated Depreciation – Furniture and Fixtures
Ordnance
Accumulated Depreciation – Ordnance
Books
Accumulated Depreciation – Books
Other Property, Plant and Equipment
Accumulated Depreciation – Other Property, Plant
and Equipment
Work/Other Animals
Breeding Stocks
Construction in Progress – Agency Assets
Construction in Progress – Plaza, Parks and Monuments
Construction in Progress – Roads, Highways and Bridges
Construction in Progress – Ports, Lighthouses, Harbors, Seawalls,
River Walls and Others
Construction in Progress – Airports and Runways
Construction in Progress – Railways
Construction in Progress – Waterways, Aqueducts, etc.
Construction in Progress – Irrigation, Canals and Laterals
Construction in Progress – Electrification, Power and Energy
Structures
Construction in Progress – Other Public Infrastructures
Construction in Progress – Reforestation Projects
Public Infrastructures
Reforestation Projects
Arts, Archeological Specimen and Other Exhibits
Items in Transit

Other Assets
Other Assets

LIABILITIES AND EQUITY


LIABILITIES

Current Liabilities
Accounts Payable
Notes Payable
Loans Payable – Current, Domestic
Loans Payable – Current, Foreign
Interests Payable
Tax Refunds Payable
Guaranty Deposits Payable
Tax Credit Certificates Payable
Withholding Taxes Payable
GSIS Payable
PAG-IBIG Payable
PHILHEALTH Payable
Performance/Bidders/Bail Bonds Payable
Currency Swap Payable
Due to Officers and Employees
Due to Other Funds
Due to NGAs
Due to LGUs
Due to GOCCs
Due to National Treasury
Due to Central Office
Due to Regional Offices/Staff Bureaus
Due to Operating Units
Retirement Gratuity Benefits Payable
Deferred Credits to Income
Other Deferred Credits
Deferred Real Property Tax Income
Deferred Special Education Tax Income
Other Payables

Long -Term Liabilities


Loans Payable – Long-Term, Domestic
Loans Payable – Long-Term, Foreign
Mortgage Payable
Bonds Payable – Long-Term, Domestic
Bonds Payable – Long-Term, Foreign
Other Long-Term Liabilities

Other Liabilities
Other Liabilities

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