Annex A (The Revised Chart of Accounts for National Government Agencies) A. Coding SchemeB. List of the Revised Chart of Accounts (for NGAs) C. Description of Accounts1 Assets 01 Cash and Cash Equiavlents01 Cash on Hand02 Cash in Bank - Local Currency03 Cash in Bank - Foreign Currency04 - Treasury / Agency Cash Accounts05 Cash Equivalent

02 Investments01 Financial Assets at Fair Vvalue Through Surplus or Deficit02 Financial Assets - Held to Maturity03 Financial Assets - Others04 Investments in GOCCs05 Investments in Joint Venture06 Investments in Associates07 Sinking Fund

03 Receivables01 Loans and Receivable Accounts02 Lease Receivable03 Inter-Agency Receivables04 Intra-Agency Receivables05 Other Receivables

04 Inventories01 Inventory Held for Sale02 Inventory Held for Distribution03 Inventory Held for Manufacturing04 Inventory Held for Consumption

05 Investment Property01 Land and Buildings

06 Property, Plant and Equipment01 Land02 Land Improvements03 Infrastructure Assets04 Buildings and Other Structures05 Machinery and Equipment06 Transportation Equipment07 Furniture, Fixtures and Books08 Leased Assets09 Leased Assets Improvement10 Construction in ProgressHeritage Asssets99 Other Property, Plant and Equipment

07 Biological Assets 01 Bearer Biological Assets02 Consumable Biological Assets

08 Intangible Assets 01 Intangible Assets

99 Other Assets 01 Advances02 Prepayments03 Deposits99 Other Assets

2 Liabilities 01 Financial Liabilities 01 Payables02 Bills / Bonds / Loans Payable

02 Inter-Agency Payables 03 Intra-Agency Payables 04 Trust Liabilities05 Deferred Credits / Unearned Income01 Deferred Credits02 Unearned Revenue

06 Provisions99 Other Payables

3 Equity01 Government Equity02 Revaluation Surplus03 Intermediate Accounts 04 Equity in Joint Venture

4 Income 01 Tax Revenue01 Tax Revenue - Individual and Corporation02 Tax Revenue - Property03 Tax Revenue - Goods and Service04 Tax Revenue - Others05 Tax Revenue - Fines and Penalties

02 Service and Business Income01 Service Income02 Business Income

03 Assistance and Subsidy04 Shares, Grants and Donations01 Shares02 Grants and Donations

05 Gains06 Other Non-Operating Income

5 Expenses 01 Personnel Services 01 Salaries and Wages02 Other Compensation03 Personnel Benefit Contributions04 Other Personnel Benefits

02 Maintenance and Other Operating Expenses 01 Travelling Expenses02 Training and Scholarship Expenses03 Supplies and Materials Expenses04 Utility Expenses05 Communication Expenses06 Awards/Rewards and Prizes07 Survey, Research, Exploration and Development Expenses08 Demolition / Relocation and Desilting / Dredging Expenses09 Generation, Transmission and Distribution Expenses10 Confidential, Intelligence and Extraordinary Expenses11 Professional Services12 General Services13 Repairs and Maintenance14 Financial Assistance / Subsidy15 Taxes, Insurance, Premium and Other Fees16 Labor and Wages99 Other Maintenance and Operating Expenses

03 Financial Expenses 04 Direct Costs 01 Cost of Goods Manufactured02 Cost of Sales

05 Non-Cash Expenses01 Depreciation02 Amortization03 Impairment Loss04 Losses