Matrix on the Conversion of Accounts

Philippine Government Chart of AccountsCOA Circular No. 2004-008

Revised Chart of Accounts for National Government Agencies

Office Equipment, Furniture and Fixtures921 Depreciation - Office Equipment 5 05 01 050 Depreciation - Machinery and Equipment 922 Depreciation - Furniture and Fixtures 5 05 01 070 Depreciation - Furniture, Fixtures and Books 923 Depreciation - IT Equipment 5 05 01 050 Depreciation - Machinery and Equipment 924 Depreciation - Library Books 5 05 01 050 Depreciation - Machinery and Equipment

Machinery and Equipment926 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 - Firefighting Equipment and Accessories 5 05 01 050 Depreciation - Machinery and Equipment 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 Machineries and Equipment

Transportation Equipment941 Depreciation - Motor Vehicles942 Depreciation -Trains 943 Depreciation - Aircrafts and Aircraft Ground Equipment 5 05 01 060 Depreciation - Transportation Equipment944 Depreciation - Watercrafts 948 Depreciation - Other Transportation Equipment

Other Property, Plant and Equipment950 Depreciation - Other Property, Plant and Equipment 5 05 01 990 Depreciation - Other Property, Plant and Equipment

5 05 01 100 Depreciation - Heritage Assets

5 05 03 Impairment Loss5 05 03 010 Impairment Loss - Financial Assets Held to Maturity5 05 03 020 Impairment Loss - Loans and Receivables5 05 03 030 Impairment Loss - Lease Receivables5 05 03 040 Impairment Loss - Investments in GOCCs5 05 03 050 Impairment Loss - Investments in Joint Venture5 05 03 060 Impairment Loss - Other Receivables5 05 03 070 Impairment Loss - Inventories5 05 03 080 Impairment Loss - Investment Property5 05 03 090 Impairment Loss - Property, Plant and Equipment5 05 03 100 Impairment Loss - Biological Assets5 05 03 110 Impairment Loss - Intangible Assets5 05 03 120 Impairment Loss - Investments in Associates5 05 03 990 Impairment Loss - Other Assets

Depletion951 Obsolescence - IT Software 5 05 02 010 Amortization - Intangible Assets

Discounts954 Discount on Real Property Taxes 955 Discount on Special Education Tax

Tax Exemption and Refunds957 Loss from Tax Exemptions 5 05 04 990 Other Losses958 Tax Refunds

Remittance to National Treasury from Assets Disposal959 Remittance to National Treasury from Assets Disposal 1 01 04 010 Cash - Treasury/Agency Deposit, Regular

deleted-not applicable to NGAsdeleted-not applicable to NGAs

deleted

Other Maintenance and Operating Expenses961 Loss of Assets 5 05 04 090 Loss of Assets 962 Loss on Guaranty 5 05 04 100 Loss on Guaranty 969 Other Maintenance and Operating Expenses 5 02 99 990 Other Maintenance and Operating Expenses

5 02 085 02 08 010 Demolition and Relocation Expenses5 02 08 020 Desilting and Dredging Expenses5 02 09 Generation, Transmission and Distribution Expenses5 02 09 010 Generation, Transmission and Distribution Expenses

Demolition/Relocation and Desilting/Dredging Expenses

Financial Expenses971 Bank Charges 5 03 01 040 Bank Charges972 Commitment Fees 5 03 01 050 Commitment Fees

5 03 01 030 Guarantee Fees 973 Debt Service Subsidy to GOCCs

5 02 14 040Budgetary Support to Government-Owned and/or Controlled Corporations

974 Documentary Stamp Expenses 5 03 01 990 Other Financial Charges 975 Interest Expenses 5 03 01 020 Interest Expenses 979 Other Financial Charges 5 03 01 990 Other Financial Charges

5 03 01 010 Management Supervision/Trusteeship Fees

Other Assets 1 99 Other Assets281 Work/Other Animals 1 06 99 010 Work/Zoo Animals

1 06 99 011 Accumulated Depreciation - Work /Zoo Animals1 06 99 012 Accumulated Impairment Losses - Work /Zoo Animals1 07 Biological Assets1 07 01 Bearer Biological Assets

282 Breeding Stocks 1 07 01 010 Breeding Stocks1 07 01 011 Accumulated Impairment Losses - Breeding Stocks1 07 01 020 Livestock1 07 01 021 Accumulated Impairment Losses - Livestock1 07 01 990 Other Bearer Biological Assets1 07 01 991 Accumulated Impairment Losses - Other Bearer Biological Assets1 07 02 Consumable Biological Assets1 07 02 010 Livestock Held for Consumption/Sale/Distribution1 07 02 011 Accumulated Impairment Losses - Livestock Held for

Consumption/Sale/Distribution

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Matrix on the Conversion of Accounts

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