Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

Asset 10 0 0 0 0 0 0 0 0
Cash and Cash Equivalent s 10 10 0 0 0 0 0 0
Cash o n Hand 10 10 10 0 0 0 0
1 Cas h - Colle cting Office rs 10 10 10 10 0 0 Active
2 Pe tty Cas h 10 10 10 20 0 0 Active
Cash in Bank - Lo cal Currency 10 10 20 0 0 0 0
3 Cas h in Bank - Local Curre ncy, Bangko Se ntral ng Pilipinas 10 10 20 10 0 0 Active
Cash in Bank - Lo cal Currency, Current Acco unt 10 10 20 20 0 0
4 Cas h in Bank - Local Curre ncy, Curre nt Account - Allie d Bank 10 10 20 20 0 1 Active
5 Cas h in Bank - Local Curre ncy, Curre nt Account - Amanah 10 10 20 20 0 2 Active
Bank
6 Cas h in Bank - Local Curre ncy, Curre nt Account - As ia Unite d 10 10 20 20 0 3 Active
Bank Corporation
7 Cas h in Bank - Local Curre ncy, Curre nt Account - Aus tralia 10 10 20 20 0 4 Active
and Ne w Ze aland Bank
8 Cas h in Bank - Local Curre ncy, Curre nt Account - Banco de 10 10 20 20 0 5 Active
Oro (BDO)
9 Cas h in Bank - Local Curre ncy, Curre nt Account - Bangkok 10 10 20 20 0 6 Active
Bank
10 Cas h in Bank - Local Curre ncy, Curre nt Account - Bangkok 10 10 20 20 0 7 Active
Bank Public Company Limite d
11 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of 10 10 20 20 0 8 Active
China
12 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of 10 10 20 20 0 9 Active
Comme rce
13 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of the 10 10 20 20 10 Active
Philippine Is lands (BPI)
14 Cas h in Bank - Local Curre ncy, Curre nt Account - Bank of 10 10 20 20 11 Active
Tokyo
15 Cas h in Bank - Local Curre ncy, Curre nt Account - China 10 10 20 20 12 Active
Banking Corporation
16 Cas h in Bank - Local Curre ncy, Curre nt Account - Chinatrus t 10 10 20 20 13 Active
Comme rcial Bank
17 Cas h in Bank - Local Curre ncy, Curre nt Account - Citibank 10 10 20 20 14 Active
18 Cas h in Bank - Local Curre ncy, Curre nt Account - De uts che 10 10 20 20 15 Active
Bank AG
19 Cas h in Bank - Local Curre ncy, Curre nt Account - 10 10 20 20 16 Active
De ve lopme nt Bank of the Philippine s (DBP)
20 Cas h in Bank - Local Curre ncy, Curre nt Account - Eas t-We s t 10 10 20 20 17 Active
Banking Corporation
21 Cas h in Bank - Local Curre ncy, Curre nt Account - Equitable 10 10 20 20 18 Active
PCI Bank
22 Cas h in Bank - Local Curre ncy, Curre nt Account - Firs t 10 10 20 20 19 Active
Cons olidate d Bank (FCB)

1
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

23 Cas h in Bank - Local Curre ncy, Curre nt Account - Fuji-Miz uho 10 10 20 20 20 Active
Bank
24 Cas h in Bank - Local Curre ncy, Curre nt Account - Hong Kong 10 10 20 20 21 Active
and Shanghai Banking Corp
25 Cas h in Bank - Local Curre ncy, Curre nt Account - 10 10 20 20 22 Active
Inte rnational Comme rcial Bank of China
26 Cas h in Bank - Local Curre ncy, Curre nt Account - 10 10 20 20 23 Active
Inte rnational Exchange Bank
27 Cas h in Bank - Local Curre ncy, Curre nt Account - Land Bank 10 10 20 20 24 Active
of the Philippine s (LBP)
28 Cas h in Bank - Local Curre ncy, Curre nt Account - Maybank 10 10 20 20 25 Active
Philippine s
29 Cas h in Bank - Local Curre ncy, Curre nt Account - 10 10 20 20 26 Active
Me tropolitan and Trus t Co
30 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 27 Active
Bank of Communication
31 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 28 Active
Bus ine s s Bank
32 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 29 Active
National Bank (PNB)
33 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 30 Active
Pos tal Savings Bank (PPSB)
34 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 31 Active
Trus t Company
35 Cas h in Bank - Local Curre ncy, Curre nt Account - Philippine 10 10 20 20 32 Active
Ve te rans Bank (PVB)
36 Cas h in Bank - Local Curre ncy, Curre nt Account - Riz al 10 10 20 20 33 Active
Comme rcial Banking Corp (RCBC)
37 Cas h in Bank - Local Curre ncy, Curre nt Account - Robins ons 10 10 20 20 34 Active
Bank
38 Cas h in Bank - Local Curre ncy, Curre nt Account - Se curity 10 10 20 20 35 Active
Bank
39 Cas h in Bank - Local Curre ncy, Curre nt Account - Standard 10 10 20 20 36 Active
Charte re d Bank
40 Cas h in Bank - Local Curre ncy, Curre nt Account - Ste rling 10 10 20 20 37 Active
Bank of As ia
41 Cas h in Bank - Local Curre ncy, Curre nt Account - Union Bank 10 10 20 20 38 Active
of the Philippine s
42 Cas h in Bank - Local Curre ncy, Curre nt Account - Unite d 10 10 20 20 39 Active
Coconut Plante rs Bank (UCPB)
Cash in Bank - Lo cal Currency, Savings Acco unt 10 10 20 30 0 0
43 Cas h in Bank - Local Curre ncy, Savings Accounts - Land 10 10 20 30 0 1 Active
Bank of the Philippine s (LBP)
44 Cas h in Bank - Local Curre ncy, Savings Accounts - 10 10 20 30 0 2 Active
De ve lopme nt Bank of the Philippine s (DBP)

2
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

45 Cas h in Bank - Local Curre ncy, Savings Accounts - Philippine 10 10 20 30 0 3 Active
Ve te rans Bank (PVB)
46 Cas h in Bank - Local Curre ncy, Savings Accounts - Philippine 10 10 20 30 0 4 Active
National Bank (PNB)
47 Cas h in Bank - Local Curre ncy, Savings Accounts - Philippine 10 10 20 30 0 5 Active
Amanah Bank (PAB)
48 Cas h in Bank - Local Curre ncy, Savings Accounts - Philippine 10 10 20 30 0 6 Active
Pos t Savings Bank (PPSB)
49 Cas h in Bank - Local Curre ncy, Savings Accounts - Unite d 10 10 20 30 0 7 Active
Coconut Plante rs Bank (UCPB)
Cash in Bank - Lo cal Currency, T ime Depo sit s 10 10 20 40 0 0
50 Cas h in Bank - Local Curre ncy, Time De pos its - Land Bank of 10 10 20 40 0 1 Active
the Philippine s (LBP)
51 Cas h in Bank - Local Curre ncy, Time De pos its - 10 10 20 40 0 2 Active
De ve lopme nt Bank of the Philippine s (DBP)
52 Cas h in Bank - Local Curre ncy, Time De pos its - Philippine 10 10 20 40 0 3 Active
Ve te rans Bank (PVB)
53 Cas h in Bank - Local Curre ncy, Time De pos its - Philippine 10 10 20 40 0 4 Active
National Bank (PNB)
54 Cas h in Bank - Local Curre ncy, Time De pos its - Unite d 10 10 20 40 0 5 Active
Coconut Plante rs Bank (UCPB)
Cash in Bank - Fo reign Currency 10 10 30 0 0 0 0
55 Cas h in Bank - Fore ign Curre ncy, Bangko Se ntral ng Pilipinas 10 10 30 10 0 0 Active
56 Cas h in Bank - Fore ign Curre ncy, Curre nt Account 10 10 30 20 0 0 Active
Cash in Bank - Fo reign Currency, Current Acco unt 10 10 30 20 0 0
57 Cas h in Bank - Fore ign Curre ncy, Curre nt Account - Fore ign 10 10 30 20 0 1 Active
Banks
Cash in Bank - Fo reign Currency, Savings Acco unt 10 10 30 30 0 0
58 Cas h in Bank - Fore ign Curre ncy, Savings Account - Land 10 10 30 30 0 1 Active
Bank of the Philippine s (LBP)
59 Cas h in Bank - Fore ign Curre ncy, Savings Account - 10 10 30 30 0 2 Active
De ve lopme nt Bank of the Philippine s (DBP)
60 Cas h in Bank - Fore ign Curre ncy, Savings Account - 10 10 30 30 0 3 Active
Philippine National Bank (PNB)
61 Cas h in Bank - Fore ign Curre ncy, Savings Account - Unite d 10 10 30 30 0 4 Active
Coconut Plante rs Bank (UCPB)
62 Cas h in Bank - Fore ign Curre ncy, Savings Account - Fore ign 10 10 30 30 0 5 Active
Banks
Cash in Bank - Fo reign Currency, T ime Depo sit s 10 10 30 40 0 0
63 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Land Bank 10 10 30 40 0 1 Active
of the Philippine s (LBP)
64 Cas h in Bank - Fore ign Curre ncy, Time De pos its - 10 10 30 40 0 2 Active
De ve lopme nt Bank of the Philippine s (DBP)

3
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

65 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Philippine 10 10 30 40 0 3 Active
National Bank (PNB)
66 Cas h in Bank - Fore ign Curre ncy, Time De pos its - Unite d 10 10 30 40 0 4 Active
Coconut Plante rs Bank (UCPB)
T reasury/Agency Cash Acco unt s 10 10 40 0 0 0 0
67 Cas h - Tre as ury/Age ncy De pos it, Re gular 10 10 40 10 0 0 Active
68 Cas h - Tre as ury/Age ncy De pos it, Spe cial Account 10 10 40 20 0 0 Active
69 Cas h - Tre as ury/Age ncy De pos it, Trus t 10 10 40 30 0 0 Active
70 Cas h - Modifie d Dis burs e me nt Sys te m (MDS), Re gular 10 10 40 40 0 0 Active
71 Cas h - Modifie d Dis burs e me nt Sys te m (MDS), Spe cial 10 10 40 50 0 0 Active
Account
72 Cas h - Modifie d Dis burs e me nt Sys te m (MDS), Trus t 10 10 40 60 0 0 Active
73 Cas h - Tax Re mittance Advice 10 10 40 70 0 0 Active
74 Cas h - Cons tructive Income Re mittance 10 10 40 80 0 0 Active
Cash Equivalent s 10 10 50 0 0 0 0
75 Tre as ury Bills 10 10 50 10 0 0 Active
Invest ment s 10 20 0 0 0 0 0 0
Financial Asset s at Fair Value T hro ugh Surplus o r 10 20 10 0 0 0 0
Def icit
76 Financial As s e ts He ld for Trading 10 20 10 10 0 0 Active
77 Financial As s e ts De s ignate d at Fair Value Through Surplus 10 20 10 20 0 0 Active
or De ficit
78 De rivative Financial As s e ts He ld for Trading 10 20 10 30 0 0 Active
79 De rivative Financial As s e ts De s ignate d at Fair Value 10 20 10 40 0 0 Active
Through Surplus or De ficit
Financial Asset s - Held t o Mat urit y 10 20 20 0 0 0 0
80 Inve s tme nts in Tre as ury Bills - Local 10 20 20 10 0 0 Active
Allo wance f o r Impairment - Invest ment s in T reasury 10 20 20 11 0 0
Bills - Lo cal
81 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bills - 10 20 20 11 0 0 Active
Local
82 Inve s tme nts in Tre as ury Bills - Fore ign 10 20 20 20 0 0 Active
83 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bills - 10 20 20 21 0 0 Active
Fore ign
84 Inve s tme nts in Tre as ury Bonds - Local 10 20 20 30 0 0 Active
Allo wance f o r Impairment - Invest ment s in Bo nds - 10 20 20 31 0 0
Lo cal
85 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bonds 10 20 20 31 0 0 Active
- Local
86 Inve s tme nts in Tre as ury Bonds - Fore ign 10 20 20 40 0 0 Active
87 Allowance for Impairme nt - Inve s tme nts in Tre as ury Bonds 10 20 20 41 0 0 Active
- Fore ign
Financial Asset s - Ot hers 10 20 30 0 0 0 0

4
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

88 Inve s tme nts in Stocks 10 20 30 10 0 0 Active

89 Inve s tme nts in Bonds 10 20 30 20 0 0 Active
90 Othe r Inve s tme nts 10 20 3990 0 0 Active
91 Inve s tme nts in GOCCs 10 20 40 10 0 0 Active
Invest ment s in GOCCs 10 20 40 0 0 0 0

92 Allowance for Impairme nt - Inve s tme nts in GOCCs 10 20 40 11 0 0 Active

93 Inve s tme nts in Joint Ve nture 10 20 50 10 0 0 Active
Invest ment s in Jo int Vent ure 10 20 50 0 0 0 0
94 Allowance for Impairme nt - Inve s tme nts in Joint Ve nture 10 20 50 11 0 0 Active
95 Inve s tme nts in As s ociate s 10 20 60 10 0 0 Active
Invest ment s in Asso ciat es 10 20 60 0 0 0 0
96 Allowance for Impairme nt - Inve s tme nts in As s ociate s 10 20 60 11 0 0 Active
97 Sinking Fund 10 20 70 10 0 0 Active
Receivables 10 30 0 0 0 0 0 0
Lo ans and Receivable Acco unt s 10 30 10 0 0 0 0
98 Accounts Re ce ivable 10 30 10 10 0 0 Active
99 Allowance for Impairme nt - Accounts Re ce ivable 10 30 10 11 0 0 Active
100 Note s Re ce ivable 10 30 10 20 0 0 Active
101 Allowance for Impairme nt - Note s Re ce ivable 10 30 10 21 0 0 Active
102 Loans Re ce ivable - Gove rnme nt-Owne d and/or Controlle d 10 30 10 30 0 0 Active
Corporations
103 Allowance for Impairme nt - Loans Re ce ivable - Gove rnme nt- 10 30 10 31 0 0 Active
Owne d and/or Controlle d Corporations
104 Loans Re ce ivable - Local Gove rnme nt Units 10 30 10 40 0 0 Active
105 Allowance for Impairme nt - Loans Re ce ivable - Local 10 30 10 41 0 0 Active
Gove rnme nt Units
Int erest s Receivable 10 30 10 50 0 0
106 Inte re s ts Re ce ivable 10 30 10 50 0 0 Active
107 Allowance for Impairme nt - Inte re s ts Re ce ivable 10 30 10 51 0 0 Active
108 Divide nds Re ce ivable 10 30 10 60 0 0 Active
109 Loans Re ce ivable - Othe rs 10 30 1990 0 0 Active
Allo wance f o r Impairment - Lo ans Receivables - 10 30 1991 0 0
Ot hers
110 Allowance for Impairme nt - Loans Re ce ivable - Othe rs 10 30 1991 0 0 Active
Lease Receivable 10 30 20 0 0 0 0
Operat ing Lease Receivable 10 30 20 10 0 0
111 Ope rating Le as e Re ce ivable 10 30 20 10 0 0 Active
112 Allowance for Impairme nt - Ope rating Le as e Re ce ivable 10 30 20 11 0 0 Active
113 Finance Le as e Re ce ivable 10 30 20 20 0 0 Active

5
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

114 Allowance for Impairme nt - Finance Le as e Re ce ivable 10 30 20 21 0 0 Active
Int er-Agency Receivables 10 30 30 0 0 0 0
115 Due from National Gove rnme nt Age ncie s 10 30 30 10 0 0 Active
116 Due from Gove rnme nt-Owne d and/or Controlle d 10 30 30 20 0 0 Active
Corporations
Due f o m Lo cal Go vernment Unit s 10 30 30 30 0 0
117 Due from Local Gove rnme nt Units 10 30 30 30 0 0 Active
118 Due from Joint Ve nture 10 30 30 40 0 0 Active
Int ra-Agency Receivables 10 30 40 0 0 0 0
Due f ro m Cent ral Of f ice 10 30 40 10 0 0
119 Due from Ce ntral Office 10 30 40 10 0 0 Active
120 Due from Bure aus 10 30 40 20 0 0 Active
121 Due from Re gional Office s 10 30 40 30 0 0 Active
122 Due from Ope rating Units 10 30 40 40 0 0 Active
Ot her Receivables 10 30 50 0 0 0 0
Receivables - Disallo wances/Charges 10 30 50 10 0 0
123 Re ce ivable s - Dis allowance s /Charge s 10 30 50 10 0 0 Active
124 Due from Office rs and Employe e s 10 30 50 20 0 0 Active
125 Due from Non-Gove rnme nt Organiz ations /Pe ople 's 10 30 50 30 0 0 Active
Organiz ations
126 Othe r Re ce ivable s 10 30 5990 0 0 Active
Allo wance f o r Impairment - Ot her Receivables 10 30 5991 0 0
127 Allowance for Impairme nt - Othe r Re ce ivable s 10 30 5991 0 0 Active
Invent o ries 10 40 0 0 0 0 0 0
Invent o ry Held f o r Sale 10 40 10 0 0 0 0
Merchandise Invent o ry 10 40 10 10 0 0
128 Supplie s and Mate rials 10 40 10 10 0 1 Active
129 Drugs and Me dicine s 10 40 10 10 0 2 Active
130 Agricultural Produce 10 40 10 10 0 3 Active
131 Ammunitions 10 40 10 10 0 4 Active
132 Prope rty and Equipme nt 10 40 10 10 0 5 Active
133 Othe rs 10 40 10 10 99 Active
Invent o ry Held f o r Dist ribut io n 10 40 20 0 0 0 0
134 Food Supplie s for Dis tribution 10 40 20 10 0 0 Active
135 We lfare Goods for Dis tribution 10 40 20 20 0 0 Active
136 Drugs and Me dicine s for Dis tribution 10 40 20 30 0 0 Active
137 Me dical, De ntal and Laboratory Supplie s for Dis tribution 10 40 20 40 0 0 Active
138 Agricultural and Marine Supplie s for Dis tribution 10 40 20 50 0 0 Active
139 Agricultural Produce for Dis tribution 10 40 20 60 0 0 Active
140 Te xtbooks and Ins tructional Mate rials for Dis tribution 10 40 20 70 0 0 Active

6
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

141 Cons truction Mate rials for Dis tribution 10 40 20 80 0 0 Active
142 Prope rty and Equipme nt for Dis tribution 10 40 20 90 0 0 Active
Ot her Supplies and Mat erials f o r Dist ribut io n 10 40 2990 0 0
143 Othe r Supplie s and Mate rials for Dis tribution 10 40 2990 0 0 Active
Invent o ry Held f o r Manuf act uring 10 40 30 0 0 0 0
144 Raw Mate rials Inve ntory 10 40 30 10 0 0 Active
145 Work-In-Proce s s Inve ntory 10 40 30 20 0 0 Active
146 Finis he d Goods Inve ntory 10 40 30 30 0 0 Active
Invent o ry Held f o r Co nsumpt io n 10 40 40 0 0 0 0
147 Office Supplie s Inve ntory 10 40 40 10 0 0 Active
148 Accountable Forms , Plate s and Sticke rs Inve ntory 10 40 40 20 0 0 Active
149 Non-Accountable Forms Inve ntory 10 40 40 30 0 0 Active
150 Animal/Zoological Supplie s Inve ntory 10 40 40 40 0 0 Active
151 Food Supplie s Inve ntory 10 40 40 50 0 0 Active
152 Drugs and Me dicine s Inve ntory 10 40 40 60 0 0 Active
153 Me dical, De ntal and Laboratory Supplie s Inve ntory 10 40 40 70 0 0 Active
154 Fue l, Oil and Lubricants Inve ntory 10 40 40 80 0 0 Active
155 Agricultural and Marine Supplie s Inve ntory 10 40 40 90 0 0 Active
156 Te xtbooks and Ins tructional Mate rials Inve ntory 10 40 410 0 0 0 Active
157 Military, Police and Traffic Supplie s Inve ntory 10 40 4110 0 0 Active
158 Che mical and Filte ring Supplie s Inve ntory 10 40 4120 0 0 Active
159 Cons truction Mate rials Inve ntory 10 40 4130 0 0 Active
160 Othe r Supplie s and Mate rials Inve ntory 10 40 4990 0 0 Active
Invest ment Pro pert y 10 50 0 0 0 0 0 0
Land and Buildings 10 50 10 0 0 0 0
161 Inve s tme nt Prope rty, Land 10 50 10 10 0 0 Active
162 Accumulate d Impairme nt Los s e s - Inve s tme nt Prope rty, 10 50 10 11 0 0 Active
Land
163 Inve s tme nt Prope rty, Buildings 10 50 10 20 0 0 Active
164 Accumulate d De pre ciation - Inve s tme nt Prope rty, Buildings 10 50 10 21 0 0 Active
165 Accumulate d Impairme nt Los s e s - Inve s tme nt Prope rty, 10 50 10 22 0 0 Active
Buildings
Pro pert y, Plant and Equipment 10 60 0 0 0 0 0 0
Land 10 60 10 0 0 0 0
166 Accumulate d Impairme nt Los s e s - Land 10 60 10 11 0 0 Active
Land Impro vement s 10 60 20 0 0 0 0
167 Land Improve me nts - Aquaculture Structure s 10 60 20 10 0 0 Active
Accumulat ed Depreciat io n - Land Impro vement s, 10 60 20 11 0 0
Aquacult ure St ruct ures
168 Accumulate d De pre ciation - Land Improve me nts - 10 60 20 11 0 0 Active
Aquaculture Structure s

7
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

Accumulat ed Impairment Lo sses - Land 10 60 20 12 0 0
Impro vement s, Aquacult ure St ruct ures
169 Accumulate d Impairme nt Los s e s - Land Improve me nts - 10 60 20 12 0 0 Active
Aquaculture Structure s
170 Land Improve me nts , Re fore s tation Proje cts 10 60 20 20 0 0 Active
171 Accumulate d Impairme nt Los s e s - Land Improve me nts , 10 60 20 21 0 0 Active
Re fore s tation Proje cts
172 Othe r Land Improve me nts 10 60 2990 0 0 Active
173 Accumulate d De pre ciation - Othe r Land Improve me nts 10 60 2991 0 0 Active
174 Accumulate d Impairme nt Los s e s - Othe r Land 10 60 2992 0 0 Active
Improve me nts
Inf rast ruct ure Asset s 10 60 30 0 0 0 0

175 Road Ne tworks 10 60 30 10 0 0 Active

176 Accumulate d De pre ciation - Road Ne tworks 10 60 30 11 0 0 Active
177 Accumulate d Impairme nt Los s e s - Road Ne tworks 10 60 30 12 0 0 Active
178 Flood Control Sys te ms 10 60 30 20 0 0 Active
179 Accumulate d De pre ciation - Flood Control Sys te ms 10 60 30 21 0 0 Active
180 Accumulate d Impairme nt Los s e s - Flood Control Sys te ms 10 60 30 22 0 0 Active
181 Se we r Sys te ms 10 60 30 30 0 0 Active
Accumulat ed Depreciat io n - Sewer Syst ems 10 60 30 31 0 0
182 Accumulate d De pre ciation - Se we r Sys te ms 10 60 30 31 0 0 Active
183 Accumulate d Impairme nt Los s e s - Se we r Sys te ms 10 60 30 32 0 0 Active
184 Wate r Supply Sys te ms 10 60 30 40 0 0 Active
185 Accumulate d De pre ciation - Wate r Supply Sys te ms 10 60 30 41 0 0 Active
Accumulat ed Impairment Lo sses - Wat er Supply 10 60 30 42 0 0
Syst ems
186 Accumulate d Impairme nt Los s e s - Wate r Supply Sys te ms 10 60 30 42 0 0 Active
187 Powe r Supply Sys te ms 10 60 30 50 0 0 Active
188 Accumulate d De pre ciation - Powe r Supply Sys te ms 10 60 30 51 0 0 Active
189 Accumulate d Impairme nt Los s e s - Powe r Supply Sys te ms 10 60 30 52 0 0 Active
190 Communication Ne tworks 10 60 30 60 0 0 Active
Accumulat ed Depreciat io n - Co mmunicat io n 10 60 30 61 0 0
Net wo rks
191 Accumulate d De pre ciation - Communication Ne tworks 10 60 30 61 0 0 Active
192 Accumulate d Impairme nt Los s e s - Communication Ne tworks 10 60 30 62 0 0 Active
193 Se aport Sys te ms 10 60 30 70 0 0 Active
194 Accumulate d De pre ciation - Se aport Sys te ms 10 60 30 71 0 0 Active
195 Accumulate d Impairme nt Los s e s - Se aport Sys te ms 10 60 30 72 0 0 Active
196 Airport Sys te ms 10 60 30 80 0 0 Active
Accumulat ed Depreciat io n - Airpo rt Syst ems 10 60 30 81 0 0
197 Accumulate d De pre ciation - Airport Sys te ms 10 60 30 81 0 0 Active

8
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

198 Accumulate d Impairme nt Los s e s - Airport Sys te ms 10 60 30 82 0 0 Active

199 Parks , Plaz as and Monume nts 10 60 30 90 0 0 Active
200 Accumulate d De pre ciation - Parks , Plaz as and Monume nts 10 60 30 91 0 0 Active
201 Accumulate d Impairme nt Los s e s - Parks , Plaz as and 10 60 30 92 0 0 Active
Monume nts
202 Othe r Infras tructure As s e ts 10 60 3990 0 0 Active
203 Accumulate d De pre ciation - Othe r Infras tructure As s e ts 10 60 3991 0 0 Active
204 Accumulate d Impairme nt Los s e s - Othe r Infras tructure 10 60 3992 0 0 Active
As s e ts
Buildings and Ot her St ruct ures 10 60 40 0 0 0 0
205 Buildings 10 60 40 10 0 0 Active
206 Accumulate d De pre ciation - Buildings 10 60 40 11 0 0 Active
207 Accumulate d Impairme nt Los s e s - Buildings 10 60 40 12 0 0 Active
208 School Buildings 10 60 40 20 0 0 Active
209 Accumulate d De pre ciation - School Buildings 10 60 40 21 0 0 Active
210 Accumulate d Impairme nt Los s e s - School Buildings 10 60 40 22 0 0 Active
211 Hos pitals and He alth Ce nte rs 10 60 40 30 0 0 Active
Accumulat ed Depreciat io n - Ho spit als and Healt h 10 60 40 31 0 0
Cent ers
212 Accumulate d De pre ciation - Hos pitals and He alth Ce nte rs 10 60 40 31 0 0 Active
213 Accumulate d Impairme nt Los s e s - Hos pitals and He alth 10 60 40 32 0 0 Active
Ce nte rs
214 Marke ts 10 60 40 40 0 0 Active
215 Accumulate d De pre ciation - Marke ts 10 60 40 41 0 0 Active
216 Accumulate d Impairme nt Los s e s - Marke ts 10 60 40 42 0 0 Active
217 Slaughte rhous e s 10 60 40 50 0 0 Active
Accumulat ed Depreciat io n - Slaught erho uses 10 60 40 51 0 0
218 Accumulate d De pre ciation - Slaughte rhous e s 10 60 40 51 0 0 Active
219 Accumulate d Impairme nt Los s e s - Slaughte rhous e s 10 60 40 52 0 0 Active
220 Hos te ls and Dormitorie s 10 60 40 60 0 0 Active
221 Accumulate d De pre ciation - Hos te ls and Dormitorie s 10 60 40 61 0 0 Active
222 Accumulate d Impairme nt Los s e s - Hos te ls and Dormitorie s 10 60 40 62 0 0 Active
223 Othe r Structure s 10 60 4990 0 0 Active
224 Accumulate d De pre ciation - Othe r Structure s 10 60 4991 0 0 Active
225 Accumulate d Impairme nt Los s e s - Othe r Structure s 10 60 4992 0 0 Active
Machinery and Equipment 10 60 50 0 0 0 0
226 Machine ry 10 60 50 10 0 0 Active
227 Accumulate d De pre ciation - Machine ry 10 60 50 11 0 0 Active
228 Accumulate d Impairme nt Los s e s - Machine ry 10 60 50 12 0 0 Active
229 Office Equipme nt 10 60 50 20 0 0 Active

9
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

230 Accumulate d De pre ciation - Office Equipme nt 10 60 50 21 0 0 Active
231 Accumulate d Impairme nt Los s e s - Office Equipme nt 10 60 50 22 0 0 Active
232 Information and Communication Te chnology Equipme nt 10 60 50 30 0 0 Active
233 Accumulate d De pre ciation - Information and Communication 10 60 50 31 0 0 Active
Te chnology Equipme nt
234 Accumulate d Impairme nt Los s e s - Information and 10 60 50 32 0 0 Active
Communication Te chnology Equipme nt
235 Agricultural and Fore s try Equipme nt 10 60 50 40 0 0 Active
236 Accumulate d De pre ciation - Agricultural and Fore s try 10 60 50 41 0 0 Active
Equipme nt
237 Accumulate d Impairme nt Los s e s - Agricultural and Fore s try 10 60 50 42 0 0 Active
Equipme nt
238 Marine and Fis he ry Equipme nt 10 60 50 50 0 0 Active
239 Accumulate d De pre ciation - Marine and Fis he ry Equipme nt 10 60 50 51 0 0 Active
240 Accumulate d Impairme nt Los s e s - Marine and Fis he ry 10 60 50 52 0 0 Active
Equipme nt
241 Airport Equipme nt 10 60 50 60 0 0 Active
242 Accumulate d De pre ciation - Airport Equipme nt 10 60 50 61 0 0 Active
243 Accumulate d Impairme nt Los s e s - Airport Equipme nt 10 60 50 62 0 0 Active
244 Communication Equipme nt 10 60 50 70 0 0 Active
245 Accumulate d De pre ciation - Communication Equipme nt 10 60 50 71 0 0 Active
246 Accumulate d Impairme nt Los s e s - Communication 10 60 50 72 0 0 Active
Equipme nt
247 Cons truction and He avy Equipme nt 10 60 50 80 0 0 Active
248 Accumulate d De pre ciation - Cons truction and He avy 10 60 50 81 0 0 Active
Equipme nt
249 Accumulate d Impairme nt Los s e s - Cons truction and He avy 10 60 50 82 0 0 Active
Equipme nt
Disast er Respo nse and Rescue Equipment 10 60 50 90 0 0
250 Fire fighting Equipme nt and Acce s s orie s 10 60 50 90 0 1 Active
251 Flood and Re s cue Equipme nt 10 60 50 90 0 2 Active
252 Earthquake Re s cue Equipme nt 10 60 50 90 0 3 Active
253 Volcanic Eruption Re s cue Equipme nt 10 60 50 90 0 4 Active
254 Lands lide Re s cue Equipme nt 10 60 50 90 0 5 Active
255 Accumulate d De pre ciation - Dis as te r Re s pons e and Re s cue 10 60 50 91 0 0 Active
Equipme nt
256 Accumulate d Impairme nt Los s e s - Dis as te r Re s pons e and 10 60 50 92 0 0 Active
Re s cue Equipme nt
257 Military, Police and Se curity Equipme nt 10 60 510 0 0 0 Active
258 Accumulate d De pre ciation - Military, Police and Se curity 10 60 510 1 0 0 Active
Equipme nt
259 Accumulate d Impairme nt Los s e s - Military, Police and 10 60 510 2 0 0 Active
Se curity Equipme nt

10
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

260 Me dical Equipme nt 10 60 5110 0 0 Active

261 Accumulate d De pre ciation - Me dical Equipme nt 10 60 5111 0 0 Active
262 Accumulate d Impairme nt Los s e s - Me dical Equipme nt 10 60 5112 0 0 Active
263 Printing Equipme nt 10 60 5120 0 0 Active
264 Accumulate d De pre ciation - Printing Equipme nt 10 60 5121 0 0 Active
265 Accumulate d Impairme nt Los s e s - Printing Equipme nt 10 60 5122 0 0 Active
266 Sports Equipme nt 10 60 5130 0 0 Active
267 Accumulate d De pre ciation - Sports Equipme nt 10 60 5131 0 0 Active
268 Accumulate d Impairme nt Los s e s - Sports Equipme nt 10 60 5132 0 0 Active
269 Te chnical and Scie ntific Equipme nt 10 60 5140 0 0 Active
270 Accumulate d De pre ciation - Te chnical and Scie ntific 10 60 5141 0 0 Active
Equipme nt
271 Accumulate d Impairme nt Los s e s - Te chnical and Scie ntific 10 60 5142 0 0 Active
Equipme nt
272 Othe r Machine ry and Equipme nt 10 60 5990 0 0 Active
273 Accumulate d De pre ciation - Othe r Machine ry and Equipme nt 10 60 5991 0 0 Active
274 Accumulate d Impairme nt Los s e s - Othe r Machine ry and 10 60 5992 0 0 Active
Equipme nt
T ranspo rt at io n Equipment 10 60 60 0 0 0 0
275 Motor Ve hicle s 10 60 60 10 0 0 Active
276 Accumulate d De pre ciation - Motor Ve hicle s 10 60 60 11 0 0 Active
277 Accumulate d Impairme nt Los s e s - Motor Ve hicle s 10 60 60 12 0 0 Active
278 Trains 10 60 60 20 0 0 Active
279 Accumulate d De pre ciation - Trains 10 60 60 21 0 0 Active
280 Accumulate d Impairme nt Los s e s - Trains 10 60 60 22 0 0 Active
281 Aircrafts and Aircrafts Ground Equipme nt 10 60 60 30 0 0 Active
282 Accumulate d De pre ciation - Aircrafts and Aircrafts Ground 10 60 60 31 0 0 Active
Equipme nt
283 Accumulate d Impairme nt Los s e s - Aircrafts and Aircrafts 10 60 60 32 0 0 Active
Ground Equipme nt
284 Wate rcrafts 10 60 60 40 0 0 Active
285 Accumulate d De pre ciation - Wate rcrafts 10 60 60 41 0 0 Active
286 Accumulate d Impairme nt Los s e s - Wate rcrafts 10 60 60 42 0 0 Active
287 Othe r Trans portation Equipme nt 10 60 6990 0 0 Active
288 Accumulate d De pre ciation - Othe r Trans portation Equipme nt 10 60 6991 0 0 Active
289 Accumulate d Impairme nt Los s e s - Othe r Trans portation 10 60 6992 0 0 Active
Equipme nt
Furnit ure, Fixt ures and Bo o ks 10 60 70 0 0 0 0
290 Furniture and Fixture s 10 60 70 10 0 0 Active

11
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

291 Accumulate d De pre ciation - Furniture and Fixture s 10 60 70 11 0 0 Active
292 Accumulate d Impairme nt Los s e s - Furniture and Fixture s 10 60 70 12 0 0 Active
293 Books 10 60 70 20 0 0 Active
294 Accumulate d De pre ciation - Books 10 60 70 21 0 0 Active
295 Accumulate d Impairme nt Los s e s - Books 10 60 70 22 0 0 Active
Leased Asset s 10 60 80 0 0 0 0
296 Le as e d As s e ts , Land 10 60 80 10 0 0 Active
297 Le as e d As s e ts , Buildings and Othe r Structure s 10 60 80 20 0 0 Active
298 Accumulate d De pre ciation - Le as e d As s e ts , Buildings and 10 60 80 21 0 0 Active
Othe r Structure s
299 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , Buildings 10 60 80 22 0 0 Active
and Othe r Structure s
300 Le as e d As s e ts , Machine ry and Equipme nt 10 60 80 30 0 0 Active
301 Accumulate d De pre ciation - Le as e d As s e ts , Machine ry and 10 60 80 31 0 0 Active
Equipme nt
302 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , 10 60 80 32 0 0 Active
Machine ry and Equipme nt
303 Le as e d As s e ts , Trans portation Equipme nt 10 60 80 40 0 0 Active
304 Accumulate d De pre ciation - Le as e d As s e ts , Trans portation 10 60 80 41 0 0 Active
Equipme nt
305 Accumulate d Impairme nt Los s e s - Le as e d As s e ts , 10 60 80 42 0 0 Active
Trans portation Equipme nt
306 Othe r Le as e d As s e ts 10 60 8990 0 0 Active
307 Accumulate d De pre ciation - Othe r Le as e d As s e ts 10 60 8991 0 0 Active
Accumulat ed Impairment Lo sses - Ot her Leased 10 60 8992 0 0
Asset s
308 Accumulate d Impairme nt Los s e s -Othe r Le as e d As s e ts 10 60 8992 0 0 Active
Leased Asset s - Impro vement s 10 60 90 0 0 0 0
309 Le as e d As s e ts Improve me nts , Land 10 60 90 10 0 0 Active
310 Accumulate d De pre ciation - Le as e d As s e ts Improve me nts , 10 60 90 11 0 0 Active
Land
311 Accumulate d Impairme nt Los s e s - Le as e d As s e ts 10 60 90 12 0 0 Active
Improve me nts , Land
312 Le as e d As s e ts Improve me nts , Buildings 10 60 90 20 0 0 Active
313 Accumulate d De pre ciation - Le as e d As s e ts Improve me nts , 10 60 90 21 0 0 Active
Buildings
314 Accumulate d Impairme nt Los s e s - Le as e d As s e ts 10 60 90 22 0 0 Active
Improve me nts , Buildings
315 Othe r Le as e d As s e ts Improve me nts 10 60 9990 0 0 Active
316 Accumulate d De pre ciation - Othe r Le as e d As s e ts 10 60 9991 0 0 Active
Improve me nts
317 Accumulate d Impairme nt Los s e s - Othe r Le as e d As s e ts 10 60 9992 0 0 Active
Improve me nts

12
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

Co nst ruct io n in Pro gress 10 610 0 0 0 0 0
318 Cons truction in Progre s s - Land Improve me nts 10 610 0 10 0 0 Active
319 Cons truction in Progre s s - Infras tructure As s e ts 10 610 0 20 0 0 Active
320 Cons truction in Progre s s - Buildings and Othe r Structure s 10 610 0 30 0 0 Active
321 Cons truction in Progre s s - Le as e d As s e ts 10 610 0 40 0 0 Active
322 Cons truction in Progre s s - Le as e d As s e ts Improve me nts 10 610 0 50 0 0 Active
Herit age Asset s 10 6110 0 0 0 0
323 His torical Buildings 10 6110 10 0 0 Active
324 Accumulate d De pre ciation - His torical Buildings 10 6110 11 0 0 Active
325 Accumulate d Impairme nt Los s e s - His torical Buildings 10 6110 12 0 0 Active
326 Works of Arts and Arche ological Spe cime ns 10 6110 20 0 0 Active
327 Accumulate d De pre ciation - Works of Arts and Arche ological 10 6110 21 0 0 Active
Spe cime ns
328 Accumulate d Impairme nt Los s e s - Works of Arts and 10 6110 22 0 0 Active
Arche ological Spe cime ns
329 Othe r He ritage As s e ts 10 611990 0 0 Active
330 Accumulate d De pre ciation - Othe r He ritage As s e ts 10 611991 0 0 Active
331 Accumulate d Impairme nt Los s e s - Othe r He ritage As s e ts 10 611992 0 0 Active
Service Co ncessio n Asset s 10 6120 0 0 0 0
332 Se rvice Conce s s ion- Road Ne tworks 10 6120 10 0 0 Active
333 Accumulate d De pre ciation - Se rvice Conce s s ion- Road 10 6120 11 0 0 Active
Ne tworks
334 Accumulate d Impairme nt Los s e s -Se rvice Conce s s ion - 10 6120 12 0 0 Active
Road Ne tworks
335 Se rvice Conce s s ion - Flood Control Sys te ms 10 6120 20 0 0 Active
336 Accumulate d De pre ciation - Se rvice Conce s s ion - Flood 10 6120 21 0 0 Active
Control Sys te ms
337 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 22 0 0 Active
Flood Control Sys te ms
338 Se rvice Conce s s ion - Se we r Sys te ms 10 6120 30 0 0 Active
339 Accumulate d De pre ciation - Se rvice Conce s s ion - Se we r 10 6120 31 0 0 Active
Sys te ms
340 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 32 0 0 Active
Se we r Sys te ms
341 Se rvice Conce s s ion - Wate r Supply Sys te ms 10 6120 40 0 0 Active
342 Accumulate d De pre ciation - Se rvice Conce s s ion - Wate r 10 6120 41 0 0 Active
Supply Sys te ms
343 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 42 0 0 Active
Wate r Supply Sys te ms
344 Se rvice Conce s s ion - Powe r Supply Sys te ms 10 6120 50 0 0 Active
345 Accumulate d De pre ciation - Se rvice Conce s s ion - Powe r 10 6120 51 0 0 Active
Supply Sys te ms

13
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

346 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 52 0 0 Active
Powe r Supply Sys te ms
347 Se rvice Conce s s ion - Communication Ne tworks 10 6120 60 0 0 Active
348 Accumulate d De pre ciation - Se rvice Conce s s ion - 10 6120 61 0 0 Active
Communication Ne tworks
349 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 62 0 0 Active
Communication Ne tworks
350 Se rvice Conce s s ion - Se aport Sys te ms 10 6120 70 0 0 Active
351 Accumulate d De pre ciation - Se rvice Conce s s ion - Se aport 10 6120 71 0 0 Active
Sys te ms
352 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 72 0 0 Active
Se aport Sys te ms
353 Se rvice Conce s s ion - Airport Sys te ms 10 6120 80 0 0 Active
354 Accumulate d De pre ciation - Se rvice Conce s s ion - Airport 10 6120 81 0 0 Active
Sys te ms
355 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 82 0 0 Active
Airport Sys te ms
356 Se rvice Conce s s ion - Parks , Plaz as and Monume nts 10 6120 90 0 0 Active
357 Accumulate d De pre ciation - Se rvice Conce s s ion - Parks , 10 6120 91 0 0 Active
Plaz as and Monume nts
358 Accumulate d Impairme nt Los s e s - Se rvice Conce s s ion - 10 6120 92 0 0 Active
Parks , Plaz as and Monume nts
359 Othe r Se rvice Conce s s ion As s e ts 10 612990 0 0 Active
360 Accumulate d De pre ciation - Othe r Se rvice Conce s s ion 10 612991 0 0 Active
As s e ts
361 Accumulate d Impairme nt Los s e s - Othe r Se rvice 10 612992 0 0 Active
Conce s s ion As s e ts
Ot her Pro pert y, Plant and Equipment 10 6990 0 0 0 0
362 Work/Zoo Animals 10 6990 10 0 0 Active
363 Accumulate d De pre ciation - Work/Zoo Animals 10 6990 11 0 0 Active
364 Accumulate d Impairme nt Los s e s - Work/Zoo Animals 10 6990 12 0 0 Active
365 Othe r Prope rty, Plant and Equipme nt 10 699990 0 0 Active
366 Accumulate d De pre ciation - Othe r Prope rty, Plant and 10 699991 0 0 Active
Equipme nt
367 Accumulate d Impairme nt Los s e s - Othe r Prope rty, Plant and 10 699992 0 0 Active
Equipme nt
Bio lo gical Asset s 10 70 0 0 0 0 0 0
Bearer Bio lo gical Asset s 10 70 10 0 0 0 0
368 Bre e ding Stocks 10 70 10 10 0 0 Active
369 Accumulate d Impairme nt Los s e s - Bre e ding Stocks 10 70 10 11 0 0 Active
370 Live s tock 10 70 10 20 0 0 Active
371 Accumulate d Impairme nt Los s e s - Live s tock 10 70 10 21 0 0 Active
372 Tre e s , Plants and Crops 10 70 10 30 0 0 Active

14
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

373 Accumulate d Impairme nt Los s e s - Tre e s , Plants and Crops 10 70 10 31 0 0 Active
374 Aquaculture 10 70 10 40 0 0 Active
375 Accumulate d Impairme nt Los s e s - Aquaculture 10 70 10 41 0 0 Active
376 Othe r Be are r Biological As s e ts 10 70 1990 0 0 Active
377 Accumulate d Impairme nt Los s e s - Othe r Be are r Biological 10 70 1991 0 0 Active
As s e ts
Co nsumable Bio lo gical Asset s 10 70 20 0 0 0 0
378 Live s tock He ld for Cons umption/Sale /Dis tribution 10 70 20 10 0 0 Active
379 Accumulate d Impairme nt Los s e s - Live s tock He ld for 10 70 20 11 0 0 Active
Cons umption/Sale /Dis tribution
380 Tre e s , Plants and Crops He ld for 10 70 20 20 0 0 Active
Cons umption/Sale /Dis tribution
Accumulat ed Impairment Lo sses - T rees, Plant s and 10 70 20 21 0 0
Cro ps Held f o r Co nsumpt io n/Sale/Dist ribut io n
381 Accumulate d Impairme nt Los s e s - Tre e s , Plants and Crops 10 70 20 21 0 0 Active
He ld for Cons umption/Sale / Dis tribution
Agricult ural Pro duce Held f o r 10 70 20 30 0 0
Co nsumpt io n/Sale/Dist ribut io n
382 Agricultural Produce He ld for for 10 70 20 30 0 0 Active
Cons umption/Sale /Dis tribution
383 Accumulate d Impairme nt Los s e s - Agricultural Produce He ld 10 70 20 31 0 0 Active
for Cons umption/Sale /Dis tribution
384 Aquaculture 10 70 20 40 0 0 Active
385 Accumulate d Impairme nt Los s e s - Aquaculture 10 70 20 41 0 0 Active
386 Othe r Cons umable Biological As s e ts 10 70 2990 0 0 Active
Accumulat ed Impairment Lo sses- Ot her Co nsumable 10 70 2991 0 0
Bio lo gical Asset s

387 Accumulate d Impairme nt Los s e s - Othe r Cons umable 10 70 2991 0 0 Active

Biological As s e ts
Int angible Asset s 10 80 0 0 0 0 0 0
388 Pate nts /Copyrights 10 80 10 10 0 0 Active
389 Accumulate d Amortiz ation - Pate nts /Copyrights 10 80 10 11 0 0 Active
390 Compute r Software 10 80 10 20 0 0 Active
391 Accumulate d Amortiz ation - Compute r Software 10 80 10 21 0 0 Active
392 Othe r Intangible As s e ts 10 80 1990 0 0 Active
393 Accumulate d Amortiz ation - Othe r Intangible As s e ts 10 80 1991 0 0 Active
Ot her Asset s 10 90 0 0 0 0 0 0
Advances 1990 10 0 0 0 0
394 Advance s for Ope ration Expe ns e s 1990 10 10 0 0 Active
395 Advance s for Payroll 1990 10 20 0 0 Active
Advances t o Special Disbursing Of f icer 1990 10 30 0 0
396 Advance s for Spe cial Dis burs ing Office r 1990 10 30 0 0 Active

15
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

397 Advance s to Office rs and Employe e s 1990 10 40 0 0 Active
Prepayment s 1990 20 0 0 0 0
398 Advance s to Contractors 1990 20 10 0 0 Active
399 Pre paid Re nt 1990 20 20 0 0 Active
400 Pre paid Re gis tration 1990 20 30 0 0 Active
401 Pre paid Inte re s t 1990 20 40 0 0 Active
Prepaid Insurance 1990 20 50 0 0
402 Pre paid Ins urance 1990 20 50 0 0 Active
403 Othe r Pre payme nts 1990 2990 0 0 Active
Depo sit s 1990 30 0 0 0 0
Depo sit s o n Let t ers o f Credit s 1990 30 10 0 0
404 De pos its on Le tte r of Cre dit 1990 30 10 0 0 Active
405 Guaranty De pos its 1990 30 20 0 0 Active
406 Othe r De pos its 1990 3990 0 0 Active
407 Acquire d As s e ts 199990 10 0 0 Active
408 Accumulate d Impairme nt Los s e s - Acquire d As s e ts 199990 11 0 0 Active
409 Fore clos e d Prope rty/As s e ts 199990 20 0 0 Active
410 Accumulate d Impairme nt Los s e s - Fore clos e d 199990 21 0 0 Active
Prope rty/As s e ts
411 Forfe ite d Prope rty/As s e ts 199990 30 0 0 Active
412 Accumulate d Impairme nt Los s e s - Forfe ite d 199990 31 0 0 Active
Prope rty/As s e ts
413 Confis cate d Prope rty/As s e ts 199990 40 0 0 Active
414 Accumulate d Impairme nt Los s e s - Confis cate d 199990 41 0 0 Active
Prope rty/As s e ts
415 Abandone d Prope rty/As s e ts 199990 50 0 0 Active
Accumulat ed Impairment Lo sses - Abando ned 199990 51 0 0
Pro pert y Asset s
416 Accumulate d Impairme nt Los s e s - Abandone d 199990 51 0 0 Active
Prope rty/As s e ts
417 Othe r As s e ts 19999990 0 0 Active
418 Accumulate d Impairme nt Los s e s - Othe r As s e ts 19999991 0 0 Active
Liabilit ies 20 0 0 0 0 0 0 0 0
Financial Liabilit ies 20 10 0 0 0 0 0 0
Payables 20 10 10 0 0 0 0
419 Accounts Payable 20 10 10 10 0 0 Active
420 Due to Office rs and Employe e s 20 10 10 20 0 0 Active
421 Inte rnal Re ve nue Allotme nt Payable 20 10 10 30 0 0 Active
422 Note s Payable 20 10 10 40 0 0 Active
423 Inte re s t Payable 20 10 10 50 0 0 Active
424 Ope rating Le as e Payable 20 10 10 60 0 0 Active

16
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

425 Finance Le as e Payable 20 10 10 70 0 0 Active
426 Awards and Re wards Payable 20 10 10 80 0 0 Active
427 Se rvice Conce s s ion Arrange me nts Payable 20 10 10 90 0 0 Active
Bills/Bo nds/Lo ans Payable 20 10 20 0 0 0 0
T reasury Bills Payable 20 10 20 10 0 0
428 Tre as ury Bills Payable 20 10 20 10 0 0 Active
429 Bonds Payable - Dome s tic 20 10 20 20 0 0 Active
430 Dis count on Bonds Payable - Dome s tic 20 10 20 21 0 0 Active
431 Pre mium on Bonds Payable - Dome s tic 20 10 20 22 0 0 Active
432 Bonds Payable - Fore ign 20 10 20 30 0 0 Active
433 Dis count on Bonds Payable - Fore ign 20 10 20 31 0 0 Active
434 Pre mium on Bonds Payable - Fore ign 20 10 20 32 0 0 Active
435 Loans Payable - Dome s tic 20 10 20 40 0 0 Active
Lo ans Payable - Fo reign 20 10 20 50 0 0
436 Loans Payable - Fore ign 20 10 20 50 0 0 Active
Int er-Agency Payables 20 20 0 0 0 0 0 0
437 Due to BIR 20 20 10 10 0 0 Active
Due t o GSIS 20 20 10 20 0 0
438 Life and Re tire me nt Pre mium 20 20 10 20 0 1 Active
439 ECC 20 20 10 20 0 2 Active
440 Salary Loan 20 20 10 20 0 3 Active
441 Policy Loan 20 20 10 20 0 4 Active
Due t o Pag-IBIG 20 20 10 30 0 0
442 Pag-IBIG Pre mium 20 20 10 30 0 1 Active
443 Pag-IBIG Multi-Purpos e Loan 20 20 10 30 0 2 Active
444 Pag-IBIG Hous ing Loan 20 20 10 30 0 3 Active
445 Due to PhilHe alth 20 20 10 40 0 0 Active
446 Due to NGAs 20 20 10 50 0 0 Active
447 Due to GOCCs 20 20 10 60 0 0 Active
448 Due to LGUs 20 20 10 70 0 0 Active
449 Due to Joint Ve nture 20 20 10 80 0 0 Active
Int ra-Agency Payables 20 30 0 0 0 0 0 0
450 Due to Ce ntral Office 20 30 10 10 0 0 Active
451 Due to Bure aus 20 30 10 20 0 0 Active
452 Due to Re gional Office s 20 30 10 30 0 0 Active
453 Due to Ope rating Units 20 30 10 40 0 0 Active
454 Trus t Liabilitie s 20 40 10 10 0 0 Active
T rust Liabilit ies 20 40 0 0 0 0 0 0
T rust Liabilit ies - Disast er Risk Reduct io n And 20 40 10 20 0 0
Management Fund

17
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

455 Trus t Liabilitie s - Dis as te r Ris k Re duction and Manage me nt 20 40 10 20 0 0 Active
Fund
Bail Bo nds Payable 20 40 10 30 0 0
456 Bail Bonds Payable 20 40 10 30 0 0 Active
457 Guaranty/Se curity De pos its Payable 20 40 10 40 0 0 Active
458 Cus tome rs ' De pos its Payable 20 40 10 50 0 0 Active
Def f ered Credit s/Unearned Inco me 20 50 0 0 0 0 0 0
Def erred Credit s 20 50 10 0 0 0 0
459 De fe rre d Finance Le as e Re ve nue 20 50 10 10 0 0 Active
460 De fe rre d Se rvice Conce s s ion Re ve nue 20 50 10 20 0 0 Active
461 Othe r De fe rre d Cre dits 20 50 1990 0 0 Active
Unearned Revenue 20 50 20 0 0 0 0
462 Une arne d Re ve nue - Inve s tme nt Prope rty 20 50 20 10 0 0 Active
463 Othe r Une arne d Re ve nue 20 50 2990 0 0 Active
Pro visio ns 20 60 0 0 0 0 0 0
464 Pe ns ion Be ne fits Payable 20 60 10 10 0 0 Active
465 Le ave Be ne fits Payable 20 60 10 20 0 0 Active
466 Re tire me nt Gratuity Payable 20 60 10 30 0 0 Active
467 Othe r Provis ions 20 60 1990 0 0 Active
468 Othe r Payable s 29999990 0 0 Active
Equit y 30 0 0 0 0 0 0 0 0
469 Gove rnme nt Equity 30 10 10 10 0 0 Active
Go vernment Equit y 30 10 0 0 0 0 0 0
470 Contribute d Capital 30 10 10 30 0 0 Active
471 Re valuation Surplus 30 20 10 10 0 0 Active
Int ermediat e Acco unt s 30 30 0 0 0 0 0 0
472 Income and Expe ns e Summary 30 30 10 10 0 0 Active
473 Equity in Joint Ve nture 30 40 10 10 0 0 Active
Inco me 40 0 0 0 0 0 0 0 0

T ax Revenue 40 10 0 0 0 0 0 0
T ax Revenue - Individual and Co rpo rat io n 40 10 10 0 0 0 0
Inco me T ax 40 10 10 10 0 0
474 Income Tax - Individuals 40 10 10 10 0 1 Active
475 Income Tax - Partne rs hip 40 10 10 10 0 2 Active
476 Income Tax - Corporations 40 10 10 10 0 3 Active
477 Profe s s ional Tax 40 10 10 20 0 0 Active
478 Trave l Tax 40 10 10 30 0 0 Active
479 Immigration Tax 40 10 10 40 0 0 Active
T ax Revenue - Pro pert y 40 10 20 0 0 0 0
480 Es tate Tax 40 10 20 10 0 0 Active

18
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

481 Donors Tax 40 10 20 20 0 0 Active
Capit al Gains T ax 40 10 20 30 0 0
482 Capital Gains Tax - Individuals 40 10 20 30 0 1 Active
483 Capital Gains Tax - Corporations and Othe r Ente rpris e s 40 10 20 30 0 2 Active
T ax Revenue - Go o ds and Services 40 10 30 0 0 0 0
Impo rt Dut ies 40 10 30 10 0 0
484 Live Animals , Animals Products 40 10 30 10 0 1 Active
485 Ve ge table Products 40 10 30 10 0 2 Active
486 Animal or Ve ge table Fats and Oils and the ir Cle avage 40 10 30 10 0 3 Active
Products ; Pre pare d Edible Fats ; Animal or Ve ge table Waxe s
487 Pre pare d Foods tuffs ; Be ve rage s , Spirits and Vine gar; 40 10 30 10 0 4 Active
Tobacco and Manufacture d Tobacco Subs titute s
488 Mine ral Products 40 10 30 10 0 5 Active
489 Products of the Che mical or Allie d Indus trie s 40 10 30 10 0 6 Active
490 Plas tics and Article s The re of; Rubbe r and Article s The re of 40 10 30 10 0 7 Active
491 Raw Hide s and Skins , Le athe r, Furs kins and Article s 40 10 30 10 0 8 Active
The re of; Saddle ry and Harne s s ; Trave l Goods , Handbags
and Similar Containe rs ; Article s of Animal Gut (Othe r than
Silk-Worm Gut)
492 Wood and Article s of Wood; Wood Charcoal; Cork and 40 10 30 10 0 9 Active
Article s of Cork; Manufacture s of Straw, or of Es parto or of
othe r Plaiting Mate rials ; Bas ke tware and Wicke rwork
493 Pulp of Wood or of othe r Fibrous Ce llulos ic Mate rial; 40 10 30 10 10 Active
Re cove re d (Was te and Scrap) Pape r or Pape rboard; Pape r
and Pape rboard and Article s The re of
494 Te xtile s and Te xtile Article s 40 10 30 10 11 Active
495 Footwe ar, He adge ar, Umbre llas , Sun Umbre llas , Walking- 40 10 30 10 12 Active
Sticks , Se at-Sticks , Whips , Riding-Crops and Parts The re of;
Pre pare d Fe athe rs and Article s made The re with, Artificial
Flowe rs ; Article s of Huamn Hair
496 Article s of Stone , Plas te r, Ce me nt, As be s tos , Mica or 40 10 30 10 13 Active
Similar Mate rials ; Ce ramic Products ; Glas s and Glas s ware
497 Natural or Culture d Pe arls , Pre cious or Se mi-Pre cious 40 10 30 10 14 Active
Stone s , Pre cious Me tals , Me tals Clad with Pre cious Me tal,
and Article s The re of; Imitation Je we lle ry; Coin
498 Bas e Me tals and Article s of Bas e Me tal 40 10 30 10 15 Active
499 Machine ry and Me chanical Appliance s ; Ele ctrical Equipme nt; 40 10 30 10 16 Active
Parts The re of; Sound Re corde rs and Re produce rs ,
Te le vis ion Image and Sound Re corde rs and Re produce rs ,
and Parts and Acce s orie s of Such Article s
500 Ve hicle s , Aircraft, Ve s s e ls And As s ociate d Trans port 40 10 30 10 17 Active
Equipme nt

19
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

501 Optical, Photographic, Cine matographic, Me as uring, 40 10 30 10 18 Active
Che cking, Pre cis ion, Me dical or Surgical Ins trume nts and
Apparatus ; Clocks and Watche s ; Mus ical Ins trume nts ; Parts
and Acce s s orie s The re of
502 Arms and Ammunition; Parts and Acce s s orie s The re of 40 10 30 10 19 Active
503 Mis ce llane ous Manufacture d Article s 40 10 30 10 20 Active
504 Works of Arts , Colle ctors ' Pie ce s And Antique s 40 10 30 10 21 Active
505 Othe r Import Dutie s 40 10 30 10 99 Active
Excise T ax 40 10 30 20 0 0
506 Excis e - Tobacco Products 40 10 30 20 0 1 Active
507 Excis e - Alcoholic Be ve rage s 40 10 30 20 0 2 Active
508 Excis e - Mining - Non-Me tallic Products 40 10 30 20 0 3 Active
509 Excis e - Mining - Me tallic Products 40 10 30 20 0 4 Active
510 Excis e - Pe trole um Products 40 10 30 20 0 5 Active
511 Excis e - Motor Ve hicle s 40 10 30 20 0 6 Active
512 Excis e - Mine ral Products 40 10 30 20 0 7 Active
513 Excis e - Othe rs 40 10 30 20 99 Active
Business T ax 40 10 30 30 0 0
514 Value Adde d Tax 40 10 30 30 0 1 Active
515 Expande d Value Adde d Tax 40 10 30 30 0 2 Active
516 Pe rce ntage Tax 40 10 30 30 0 3 Active
T ax o n Sand, Gravel and Ot her Quarry Pro duct s 40 10 30 40 0 0
517 Tax on Sand, Grave l and Othe r Quarry products 40 10 30 40 0 0 Active
518 Tax on De live ry Vans and Trucks 40 10 30 50 0 0 Active
T ax Revenue - Ot hers 40 10 40 0 0 0 0
519 Docume ntary Stamp Tax 40 10 40 10 0 0 Active
Mo t o r Vehicles Users' Charge 40 10 40 20 0 0
520 Motor Ve hicle s Us e rs ' Charge (MVUC) - Prope r 40 10 40 20 0 1 Active
521 Motor Ve hicle s Us e rs ' Charge (MVUC) - Fine s and Pe naltie s 40 10 40 20 0 2 Active
522 Axle Ove rloading 40 10 40 20 0 3 Active
523 Othe r Taxe s 40 10 4990 0 0 Active
Ot her T axes 40 10 4990 0 0
524 Othe r Taxe s - Bus ine s s 40 10 4990 0 1 Active
525 Othe r Taxe s - Othe r than Bus ine s s 40 10 4990 0 2 Active
T ax Revenue - Fines and Penalt ies 40 10 50 0 0 0 0
526 Tax Re ve nue - Fine s and Pe naltie s - Taxe s on Individual 40 10 50 10 0 0 Active
and Corporation
527 Tax Re ve nue - Fine s and Pe naltie s - Prope rty Taxe s 40 10 50 20 0 0 Active
528 Tax Re ve nue - Fine s and Pe naltie s - Taxe s on Goods and 40 10 50 30 0 0 Active
Se rvice s
529 Tax Re ve nue - Fine s and Pe naltie s - Othe r Taxe s 40 10 50 40 0 0 Active

20
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

Service and Business Inco me 40 20 0 0 0 0 0 0
Service Inco me 40 20 10 0 0 0 0
Permit Fees 40 20 10 10 0 0
530 Pe rmit Fe e s Import 40 20 10 10 0 1 Active
531 Pe rmit Fe e s Export 40 20 10 10 0 2 Active
532 Othe r Pe rmit Fe e s 40 20 10 10 99 Active
533 Re gis tration Fe e s 40 20 10 20 0 0 Active
Regist rat io n Plat es, T ags and St ickers Fees 40 20 10 30 0 0
534 Re gular Plate s 40 20 10 30 0 1 Active
535 Optional Motor Ve hicle Spe cial Plate 40 20 10 30 0 2 Active
536 Vanity Lice ns e d Plate s 40 20 10 30 0 3 Active
537 Validating Tags /Sticke rs 40 20 10 30 0 4 Active
Clearance and Cert if icat io n Fees 40 20 10 40 0 0
538 Cle arance Fe e s 40 20 10 40 0 1 Active
539 Ce rtification Fe e s 40 20 10 40 0 2 Active
540 Endors e me nt Fe e s 40 20 10 40 0 3 Active
541 Ide ntification of Spe cime ns 40 20 10 40 0 4 Active
542 Franchis ing Fe e s 40 20 10 50 0 0 Active
543 Lice ns ing Fe e s 40 20 10 60 0 0 Active
544 Supe rvis ion and Re gulation Enforce me nt Fe e s 40 20 10 70 0 0 Active
545 Spe ctrum Us age Fe e s 40 20 10 80 0 0 Active
546 Le gal Fe e s 40 20 10 90 0 0 Active
547 Ins pe ction Fe e s 40 20 110 0 0 0 Active
Verif icat io n and Aut hent icat io n Fees 40 20 1110 0 0
548 Accre ditation Fe e s 40 20 1110 0 1 Active
549 We ights and Me as ure s Fe e s 40 20 1110 0 2 Active
550 Othe r Ve rification and Authe ntication Fe e s 40 20 1110 99 Active
Passpo rt and Visa Fees 40 20 1120 0 0
551 Pas s port Fe e s 40 20 1120 0 1 Active
552 Vis a Fe e s 40 20 1120 0 2 Active
Pro cessing Fees 40 20 1130 0 0
553 Analys is Fe e s 40 20 1130 0 1 Active
554 Appe al Fe e s 40 20 1130 0 2 Active
555 Application Fe e s 40 20 1130 0 3 Active
556 As s e s s me nt Fe e s 40 20 1130 0 4 Active
557 Exe cution Fe e s 40 20 1130 0 5 Active
558 Expre s s Lane or Spe cial Lane Fe e s 40 20 1130 0 6 Active
559 Filing Fe e s 40 20 1130 0 7 Active
560 Ide ntity Card Fe e s 40 20 1130 0 8 Active
561 Import Proce s s ing Fe e s 40 20 1130 0 9 Active

21
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

562 Oathtaking Fe e s 40 20 1130 10 Active
563 Re vie w Fe e s 40 20 1130 11 Active
564 Te s ting Fe e s 40 20 1130 12 Active
565 Othe r Proce s s ing Fe e s 40 20 1130 99 Active
566 Fine s and Pe naltie s - Se rvice Income 40 20 1140 0 0 Active
Ot her Service Inco me 40 20 1990 0 0
567 Ame ndme nt Fe e s 40 20 1990 0 1 Active
568 Calibration Fe e s 40 20 1990 0 2 Active
569 Es che at Fe e s of Unclaime d Balance s 40 20 1990 0 3 Active
570 Se rvice Fe e s on Re le nt Loan 40 20 1990 0 4 Active
571 Te chnology De ve lopme nt Trans fe r and Comme rcializ ation 40 20 1990 0 5 Active
572 Othe r Ge ological and Ene rgy Data 40 20 1990 0 6 Active
573 Othe r Se rvice Income 40 20 1990 99 Active
Business Inco me 40 20 20 0 0 0 0
Scho o l Fees 40 20 20 10 0 0
574 Tuition Fe e s 40 20 20 10 0 1 Active
575 Income Colle cte d from Stude nts 40 20 20 10 0 2 Active
576 Income from Othe r Source s 40 20 20 10 0 3 Active
577 Othe r School Fe e s 40 20 20 10 99 Active
578 Affiliation Fe e s 40 20 20 20 0 0 Active
579 Examination Fe e s 40 20 20 30 0 0 Active
580 Se minar/Training Fe e s 40 20 20 40 0 0 Active
581 Re nt/Le as e Income 40 20 20 50 0 0 Active
582 Communication Ne twork Fe e s 40 20 20 60 0 0 Active
583 Trans portation Sys te m Fe e s 40 20 20 70 0 0 Active
584 Road Ne twork Fe e s 40 20 20 80 0 0 Active
585 Wate rworks Sys te m Fe e s 40 20 20 90 0 0 Active
586 Powe r Supply Sys te m Fe e s 40 20 210 0 0 0 Active
587 Se aport Sys te m Fe e s 40 20 2110 0 0 Active
588 Landing and Parking Fe e s 40 20 2120 0 0 Active
Inco me f ro m Ho st els/Do rmit o ries and Ot her Like 40 20 2130 0 0
Facilit ies
589 Income from Hos te ls /Dormitorie s and othe r Like facilitie s 40 20 2130 0 0 Active
590 Slaughte rhous e Ope ration 40 20 2140 0 0 Active
591 Income from Printing and Publication 40 20 2150 0 0 Active
Sales Revenue 40 20 2160 0 0
592 Book Sale s 40 20 2160 0 1 Active
593 Cons ultancy Fe e s 40 20 2160 0 2 Active
594 Entrance Fe e s 40 20 2160 0 3 Active
595 Film Showing Fe e s 40 20 2160 0 4 Active

22
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

596 Sale s of Accountable Forms 40 20 2160 0 5 Active
597 Sale of Animals , Me at and Dairy 40 20 2160 0 6 Active
598 Sale of Te chnology thru Payback 40 20 2160 0 7 Active
599 Sale of Training Manuals 40 20 2160 0 8 Active
600 Othe r Sale s 40 20 2160 99 Active
601 Sale s Dis counts 40 20 2161 0 0 Active
Ho spit al Fees 40 20 2170 0 0
602 Drugs and Me dicine s 40 20 2170 0 1 Active
603 Me dical Supplie s 40 20 2170 0 2 Active
604 Me dical Fe e s - Ope rating Room 40 20 2170 0 3 Active
605 Me dical Fe e s - Radiology 40 20 2170 0 4 Active
606 Me dical Fe e s - Laboratory 40 20 2170 0 5 Active
607 Me dical Fe e s - He modialys is 40 20 2170 0 6 Active
608 Me dical Fe e s - Cardio-Vas cular Se rvice s 40 20 2170 0 7 Active
609 Me dical Fe e s - Nucle ar Me dicine Se rvice s 40 20 2170 0 8 Active
610 Me dical Fe e s - Phys ical Me dicine & Re habilitation Se rvice s 40 20 2170 0 9 Active
611 Me dical Fe e s - Pulmonary Se rvice s 40 20 2170 10 Active
612 Me dical Fe e s - Ne urology Se rvice s 40 20 2170 11 Active
613 Othe r Fe e s 40 20 2170 99 Active
614 Guarante e Income 40 20 2180 0 0 Active
Fidelit y Insurance Inco me 40 20 2190 0 0
615 Fide lity Ins urance Pre miums 40 20 2190 0 0 Active
616 Divide nd Income 40 20 220 0 0 0 Active
Int erest Inco me 40 20 2210 0 0
617 Inte re s t on NG De pos its 40 20 2210 0 1 Active
618 Inte re s t on Advance s to GOCCs 40 20 2210 0 2 Active
619 Othe rs 40 20 2210 99 Active
Share in t he Pro f it o f Jo int Vent ure 40 20 2220 0 0
620 Share in the profit of Joint Ve nture 40 20 2220 0 0 Active
621 Fine s and Pe naltie s - Bus ine s s Income 40 20 2230 0 0 Active
622 Se rvice Conce s s ion Re ve nue 40 20 2240 0 0 Active
Ot her Business Inco me 40 20 2990 0 0
623 Income from Compromis e Agre e me nt 40 20 2990 0 1 Active
624 Pas ture Income 40 20 2990 0 2 Active
625 Ware hous ing Fe e s 40 20 2990 0 3 Active
626 Othe r Bus ine s s Income 40 20 2990 99 Active
Assist ance and Subsidy 40 30 0 0 0 0 0 0
627 Subs idy from National Gove rnme nt 40 30 10 10 0 0 Active
Subsidy f ro m Ot her Nat io nal Go vernment Agencies 40 30 10 20 0 0
628 Subs idy from othe r National Gove rnme nt Age ncie s 40 30 10 20 0 0 Active

23
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

629 As s is tance from Local Gove rnme nt Units 40 30 10 30 0 0 Active
630 As s is tance from Gove rnme nt-Owne d and/or Controlle d 40 30 10 40 0 0 Active
Corporations
631 Subs idy from Othe r Funds 40 30 10 50 0 0 Active
Shares, Grant s and Do nat io ns 40 40 0 0 0 0 0 0
Shares 40 40 10 0 0 0 0
632 Share from National We alth 40 40 10 10 0 0 Active
Share f ro m Nat io nal Wealt h 40 40 10 10 0 0
633 Tobacco Excis e Tax (Virginia) pe r R.A. 7171 40 40 10 10 0 1 Active
634 Tobacco Excis e Tax (Burle y and Native ) pe r R.A. 8240 40 40 10 10 0 2 Active
635 Mining Taxe s pe r R.A. 7160 40 40 10 10 0 3 Active
636 Royaltie s pe r R.A.7160 40 40 10 10 0 4 Active
637 Fore s try Charge s pe r R.A.7160 40 40 10 10 0 5 Active
638 Fis he ry Charge s pe r R.A.7160 40 40 10 10 0 6 Active
639 Re ne wable Ene rgy charge s pe r R.A.9513 40 40 10 10 0 7 Active
640 Income Tax Colle ctions in ECO ZONES pe r R.A. 7922 and R.A. 40 40 10 10 0 8 Active
8748
641 Value Adde d Tax pe r R.A. 7643 40 40 10 10 0 9 Active
642 Value Adde d Tax in lie u of Franchis e Tax pe r R.A. 7953 and 40 40 10 10 10 Active
R.A. 8407
643 Share from PAGCOR/PCSO 40 40 10 20 0 0 Active
644 Share from Earnings of GOCCs 40 40 10 30 0 0 Active
Grant s and Do nat io ns 40 40 20 0 0 0 0
645 Income from Grants and Donations in Cas h 40 40 20 10 0 0 Active
646 Income from Grants and Donations in Kind 40 40 20 20 0 0 Active
Gains 40 50 0 0 0 0 0 0
Gain o n Fo reign Exchange (FOREX) 40 50 10 10 0 0
647 Gain in Fore ign Exchange (FOREX) 40 50 10 10 0 0 Active
648 Gain on Sale of Inve s tme nts 40 50 10 20 0 0 Active
649 Gain on Sale of Inve s tme nt Prope rty 40 50 10 30 0 0 Active
650 Gain on Sale of Prope rty, Plant and Equipme nt 40 50 10 40 0 0 Active
651 Gain on Initial Re cognition of Biological As s e ts 40 50 10 50 0 0 Active
652 Gain on Sale of Biological As s e ts 40 50 10 60 0 0 Active
653 Gain from Change s in Fair Value Le s s Cos t to Se ll of 40 50 10 70 0 0 Active
Biological As s e ts Due to Phys ical Change
654 Gain from Change s in Fair Value Le s s Cos t to Se ll of 40 50 10 80 0 0 Active
Biological As s e ts Due to Price Change
655 Gain on Sale of Agricultural Produce 40 50 10 90 0 0 Active
Gain o n Sale o f Int angible Asset s 40 50 110 0 0 0
656 Gain on Sale of Intagible As s e ts 40 50 110 0 0 0 Active
657 Othe r Gains 40 50 1990 0 0 Active

24
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

Ot her No n-Operat ing Inco me 40 60 0 0 0 0 0 0
Sale o f Asset s 40 60 10 0 0 0 0
658 Sale of Garnis he d/Confis cate d/Abandone d/Se iz e d Goods 40 60 10 10 0 0 Active
and Prope rtie s
Expenses 50 0 0 0 0 0 0 0 0
Perso nnel Services 50 10 0 0 0 0 0 0
Salaries and Wages 50 10 10 0 0 0 0
Salaries and Wages - Regular 50 10 10 10 0 0
659 Bas ic Salary - Civilian 50 10 10 10 0 1 Active
660 Bas e Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 10 10 0 2 Active
661 Salarie s and Wage s - Cas ual/Contractual 50 10 10 20 0 0 Active
Ot her Co mpensat io n 50 10 20 0 0 0 0
Perso nal Eco no mic Relief Allo wance (PERA) 50 10 20 10 0 0
662 PERA - Civilian 50 10 20 10 0 1 Active
663 PERA - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 10 0 2 Active
664 Re pre s e ntation Allowance (RA) 50 10 20 20 0 0 Active
665 Trans portation Allowance (TA) 50 10 20 30 0 1 Active
T ranspo rt at io n Allo wance (T A) 50 10 20 30 0 0
666 RATA of Se ctoral/Alte rnate Se ctoral Re pre s e ntative s 50 10 20 30 0 2 Active
Clo t hing/Unif o rm Allo wance 50 10 20 40 0 0
667 Clothing/Uniform Allowance - Civilian 50 10 20 40 0 1 Active
668 Shoe Allowance - Civilian 50 10 20 40 0 2 Active
669 Clothing/Uniform Allowance - Military/Uniforme d Pe rs onne l 50 10 20 40 0 3 Active
(MUP)
670 Clothing/Uniform Allowance - Initial - Military/Uniforme d 50 10 20 40 0 4 Active
Pe rs onne l
671 Clothing/Uniform Allowance - Spe cial - Military/Uniforme d 50 10 20 40 0 5 Active
Pe rs onne l (MUP)
672 Clothing/Uniform Allowance - Cold We athe r - 50 10 20 40 0 6 Active
Military/Uniforme d Pe rs onne l (MUP)
673 Clothing/Uniform Allowance - Re e nlis tme nt - 50 10 20 40 0 7 Active
Military/Uniforme d Pe rs onne l (MUP)
674 Clothing/Uniform Allowance - Winte r - Military/Uniforme d 50 10 20 40 0 8 Active
Pe rs onne l (MUP)
675 Clothing/Uniform Allowance - Combat - Military/Uniforme d 50 10 20 40 0 9 Active
Pe rs onne l (MUP)
676 Clothing/Uniform Allowance - Mainte nance Cold We athe r - 50 10 20 40 10 Active
Military/Uniforme d Pe rs onne l (MUP)
677 Clothing/Uniform Allowance - Re place me nt - 50 10 20 40 11 Active
Military/Uniforme d Pe rs onne l (MUP)
Subsist ence Allo wance (SA) 50 10 20 50 0 0
678 Subs is te nce Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 50 0 1 Active

25
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

679 Subs is te nce Allowance - Magna Carta Be ne fits for Scie nce 50 10 20 50 0 2 Active
and Te chnology unde r R.A. 8439
680 Subs is te nce Allowance - Magna Carta for Public He alth 50 10 20 50 0 3 Active
Worke rs unde r R.A. 7305
681 Subs is te nce Allowance - Magna Carta for Public Social 50 10 20 50 0 4 Active
Worke rs unde r R.A. 9432
Laundry Allo wance ( LA ) 50 10 20 60 0 0
682 Laundry Allowance - Civilian 50 10 20 60 0 1 Active
683 Laundry Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 60 0 2 Active
684 Laundry Allowance - Magna Carta Be ne fits for Scie nce and 50 10 20 60 0 3 Active
Te chnology unde r R.A. 8439
685 Laundry Allowance - Magna Carta Be ne fits for Public He alth 50 10 20 60 0 4 Active
Worke rs unde r R.A. 7305
686 Laundry Allowance - Magna Carta Be ne fits for Public Social 50 10 20 60 0 5 Active
Worke rs unde r R.A. 9432
Quart ers Allo wance ( QA ) 50 10 20 70 0 0
687 Quarte rs Allowance - Civilian 50 10 20 70 0 1 Active
688 Quarte rs Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 70 0 2 Active
689 Quarte rs Allowance - Magna Carta Be ne fits for Scie nce and 50 10 20 70 0 3 Active
Te chnology unde r R.A. 8439
690 Quarte rs Allowance - Magna Carta Be ne fits for Public He alth 50 10 20 70 0 4 Active
Worke rs unde r R.A. 7305
691 Quarte rs Allowance - Magna Carta Be ne fits for Public Social 50 10 20 70 0 5 Active
Worke rs unde r R.A. 9432
Pro duct ivit y Incent ive Allo wance (PIA) 50 10 20 80 0 0
692 Productivity Ince ntive Allowance - Civilian 50 10 20 80 0 1 Active
693 Productivity Ince ntive Allowance - Military/Uniforme d 50 10 20 80 0 2 Active
Pe rs onne l (MUP)
Overseas Allo wance (OA) 50 10 20 90 0 0
694 Ove rs e as Allowance - Civilian 50 10 20 90 0 1 Active
695 Ove rs e as Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 20 90 0 2 Active
Ho no raria 50 10 210 0 0 0
696 Honoraria - Civilian 50 10 210 0 0 1 Active
697 Honoraria - Military/Uniforme d Pe rs onne l (MUP) 50 10 210 0 0 2 Active
698 Honoraria - Magna Carta Be ne fits for Scie nce and 50 10 210 0 0 3 Active
Te chnology unde r R.A. 8439
699 Honoraria - Magna Carta Be ne fits for Public He alth Social 50 10 210 0 0 4 Active
Worke rs unde r R.A.7305
700 Honoraria - Magna Carta Be ne fits for Public Social Worke rs 50 10 210 0 0 5 Active
unde r R.A. 9432
Hazard Pay ( HP ) 50 10 2110 0 0
701 Haz ard Pay 50 10 2110 0 1 Active
702 Haz ard Duty Pay - Civilian 50 10 2110 0 2 Active

26
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

703 Haz ard Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 3 Active
704 HP - Magna Carta Be ne fits for Scie nce and Te chnology 50 10 2110 0 4 Active
unde r R.A. 8439
705 HP - Magna Carta Be ne fits for Public He alth Worke rs unde r 50 10 2110 0 5 Active
R.A. 7305
706 HP - Magna Carta Be ne fits for Public Social Worke rs unde r 50 10 2110 0 6 Active
R.A. 9432
707 Radiation Haz ard Pay not e xce e ding 15% of Bas ic Salary 50 10 2110 0 7 Active
708 High Ris k Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 8 Active
709 Haz ardous Duty Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2110 0 9 Active
Lo ngevit y Pay ( LP ) 50 10 2120 0 0
710 Longe vity Pay - Civilian 50 10 2120 0 1 Active
711 Longe vity Pay - Military/Uniforme d Pe rs onne l (MUP) 50 10 2120 0 2 Active
712 Longe vity Pay - Magna Carta Be ne fits for Scie nce and 50 10 2120 0 3 Active
Te chnology unde r R.A. 8439
713 Longe vity Pay - Magna Carta Be ne fits fo Public He alth 50 10 2120 0 4 Active
Worke rs unde r R.A. 7305
714 Longe vity Pay - Magna Carta Be ne fits for Public Social 50 10 2120 0 5 Active
Worke rs unde r R.A. 9432
Overt ime and Night Pay 50 10 2130 0 0
715 Ove rtime Pay 50 10 2130 0 1 Active
716 Night-s hift Diffe re ntial Pay 50 10 2130 0 2 Active
Year End Bo nus 50 10 2140 0 0
717 Bonus - Civilian 50 10 2140 0 1 Active
718 Bonus - Military/Uniforme d Pe rs onne l (MUP) 50 10 2140 0 2 Active
Cash Gif t 50 10 2150 0 0
719 Cas h Gift - Civilian 50 10 2150 0 1 Active
720 Cas h Gift - Military/Uniforme d Pe rs onne l (MUP) 50 10 2150 0 2 Active
Ot her Bo nuses and Allo wances 50 10 2990 0 0
721 Pe r Die ms - Civilian 50 10 2990 0 1 Active
722 Allowance of PAO Lawye rs and Employe e s As s igne d in 50 10 2990 0 2 Active
Night Courts - Civilian
723 Allowance of Attorne y's de Officio - Civilian 50 10 2990 0 3 Active
724 Spe cial Hards hip Allowance - Civilian 50 10 2990 0 4 Active
725 Private Me s s e nge r Fe e - Civilian 50 10 2990 0 5 Active
726 Inque s t Allowance - Civilian 50 10 2990 0 6 Active
727 Spe cial Duty Allowance - Civilian 50 10 2990 0 7 Active
728 Spe cial Duty Allowance - Military/Uniforme d Pe rs onne l (MUP) 50 10 2990 0 8 Active
729 Spe cial Allowance for Judge s and Jus tice s - Civilian 50 10 2990 0 9 Active
730 Spe cial Allowance for the Me mbe rs of the Pros e cution 50 10 2990 10 Active
Se rvice
731 Colle ctive Ne gotiation Agre e me nt Ince ntive - Civilian 50 10 2990 11 Active

27
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

732 Productivity Enhance me nt Ince ntive - Civilian 50 10 2990 12 Active
733 Productivity Enhance me nt Ince ntive - Military/Uniforme d 50 10 2990 13 Active
Pe rs onne l (MUP)
734 Pe formance Bas e d Bonus - Civilian 50 10 2990 14 Active
735 Pe formance Bas e d Bonus - Military/Uniforme d Pe rs onne l 50 10 2990 15 Active
(MUP)
736 Flying Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 16 Active
Pe rs onne l ( DBA-MUP )
737 Spe cial Group Te rm Ins urance - Duty Bas e d Allowance - 50 10 2990 17 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
738 Se a Duty Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 18 Active
Pe rs onne l ( DBA-MUP )
739 Combat Ince ntive Pay - Duty Bas e d Allowance - 50 10 2990 19 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
740 Re e nlis tme nt Pay - Duty Bas e d Allowance - 50 10 2990 20 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
741 Othe r Subs is te nce Allowance - Duty Bas e d Allowance - 50 10 2990 21 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
742 Training Subs is te nce Allowance - Duty Bas e d Allowance - 50 10 2990 22 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
743 Civil Dis turbance Control Subs is te nce Allowance - Duty 50 10 2990 23 Active
Bas e d Allowance - Military/Uniforme d Pe rs onne l ( DBA-MUP
)
744 Subs is te nce of De taine e s - Duty Bas e d Allowance - 50 10 2990 24 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
745 Hards hip Allowance - Duty Bas e d Allowance - 50 10 2990 25 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
746 Combat Duty Pay - Duty Bas e d Allowance - 50 10 2990 26 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
747 Ince ntive Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 27 Active
Pe rs onne l ( DBA-MUP )
748 Ins tructor's Duty Pay - Duty Bas e d Allowance - 50 10 2990 28 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
749 Re s e rvis t's Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 29 Active
Pe rs onne l ( DBA-MUP )
750 Me dal of Valor Award - Duty Bas e d Allowance - 50 10 2990 30 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
751 Hos pitaliz ation Expe ns e s - Duty Bas e d Allowance - 50 10 2990 31 Active
Military/Uniforme d Pe rs onne l ( DBA-MUP )
752 Spe cialis t's Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 32 Active
Pe rs onne l ( DBA-MUP )
753 Parachutis t Pay - Duty Bas e d Allowance - Military/Uniforme d 50 10 2990 33 Active
Pe rs onne l ( DBA-MUP )
754 Provis ional Allowance - Military/Uniforme d Pe rs onne l 50 10 2990 34 Active
755 Office rs ' Allowance - Military/Uniforme d Pe rs onne l 50 10 2990 35 Active

28
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

756 Mid-Ye ar Bonus - Civilian 50 10 2990 36 Active

757 Mid-Ye ar Bonus - Military/Uniforme d Pe rs onne l 50 10 2990 37 Active
758 Annive rs ary Bonus - Civilian 50 10 2990 38 Active
759 Annive rs ary Bonus - Military/Uniforme d Pe rs onne l 50 10 2990 39 Active
Perso nnel Benef it Co nt ribut io ns 50 10 30 0 0 0 0
760 Re tire me nt and Life Ins urance Pre miums 50 10 30 10 0 0 Active
Pag-IBIG Co nt ribut io ns 50 10 30 20 0 0
761 Pag-IBIG - Civilian 50 10 30 20 0 1 Active
762 Pag-IBIG - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 20 0 2 Active
PhilHealt h Co nt ribut io ns 50 10 30 30 0 0
763 PhilHe alth - Civilian 50 10 30 30 0 1 Active
764 PhilHe alth - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 30 0 2 Active
Emplo yees Co mpensat io n Insurance Premiums (ECIP) 50 10 30 40 0 0
765 ECIP - Civilian 50 10 30 40 0 1 Active
766 ECIP - Military/Uniforme d Pe rs onne l (MUP) 50 10 30 40 0 2 Active
767 Provide nt/We lfare Fund Contributions 50 10 30 50 0 0 Active
Ot her Perso nnel Benef it s 50 10 40 0 0 0 0
Pensio n Benef it s 50 10 40 10 0 0
768 Pe ns ion Be ne fits - Civilian 50 10 40 10 0 1 Active
769 Pe ns ion Be ne fits - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 10 0 2 Active
770 Pe ns ion Be ne fits - Ve te rans 50 10 40 10 0 3 Active
Ret irement Grat uit y 50 10 40 20 0 0
771 Re tire me nt Gratuity - Civilian 50 10 40 20 0 1 Active
772 Re tire me nt Gratuity - Military/Uniforme d Pe rs onne l (MUP) 50 10 40 20 0 2 Active
T erminal Leave Benef it s 50 10 40 30 0 0
773 Te rminal Le ave Be ne fits - Civilian 50 10 40 30 0 1 Active
774 Te rminal Le ave Be ne fits - Military/Uniforme d Pe rs onne l 50 10 40 30 0 2 Active
(MUP)
775 Lump-s um for Cre ation of Ne w Pos itions - Civilian 50 10 4990 0 1 Active
776 Lump-s um for Cre ation of Ne w Pos ition - Military/Uniforme d 50 10 4990 0 2 Active
Pe rs onne l (MUP)
777 Lump-s um for Re clas s ification of Pos itions 50 10 4990 0 3 Active
778 Lump-s um for Equivale nt-Re cord Form 50 10 4990 0 4 Active
779 Lump-s um for Mas te r Te ache rs 50 10 4990 0 5 Active
780 Lump-s um for Compe ns ation Adjus tme nt 50 10 4990 0 6 Active
781 Lump-s um for Filling of Pos itions - Civilian 50 10 4990 0 7 Active
782 Lump-s um for NBC No. 308 50 10 4990 0 8 Active
783 Lump-s um for Pe rs onne l Se rvice s 50 10 4990 0 9 Active
784 Lump-s um for Ste p Incre me nts - Le ngth of Se rvice 50 10 4990 10 Active

29
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

785 Lump-s um for Ste p Incre me nts - Me ritorious Pe rformance 50 10 4990 11 Active
786 Othe r Lump-s um 50 10 4990 12 Active
787 Police Be ne fits (NAPOLCOM) 50 10 4990 13 Active
788 Lump-s um for Filling of Pos itions - Military/Uniforme d 50 10 4990 14 Active
Pe rs onne l (MUP)
789 Loyalty Award - Civilian 50 10 4990 15 Active
790 Othe r Pe rs onne l Be ne fits 50 10 4990 99 Active
Maint enance and Ot her Operat ing Expenses 50 20 0 0 0 0 0 0
T raveling Expenses 50 20 10 0 0 0 0
791 Trave ling Expe ns e s - Local 50 20 10 10 0 0 Active
792 Trave ling Expe ns e s - Fore ign 50 20 10 20 0 0 Active
T raining and Scho larship Expenses 50 20 20 0 0 0 0
T raining Expenses 50 20 20 10 0 0
793 ICT Training Expe ns e s 50 20 20 10 0 1 Active
794 Training Expe ns e s 50 20 20 10 0 2 Active
795 Scholars hip Grants /Expe ns e s 50 20 20 20 0 0 Active
Supplies and Mat erials Expenses 50 20 30 0 0 0 0
Of f ice Supplies Expenses 50 20 30 10 0 0
796 ICT Office Supplie s 50 20 30 10 0 1 Active
797 Office Supplie s Expe ns e s 50 20 30 10 0 2 Active
798 Accountable Forms Expe ns e s 50 20 30 20 0 0 Active
799 Non-Accountable Forms Expe ns e s 50 20 30 30 0 0 Active
800 Animal/Zoological Supplie s Expe ns e s 50 20 30 40 0 0 Active
801 Food Supplie s Expe ns e s 50 20 30 50 0 0 Active
Welf are Go o ds Expense 50 20 30 60 0 0
802 We lfare Goods Expe ns e s 50 20 30 60 0 0 Active
803 Drugs and Me dicine s Expe ns e s 50 20 30 70 0 0 Active
804 Me dical, De ntal and Laboratory Supplie s Expe ns e s 50 20 30 80 0 0 Active
805 Fue l, Oil and Lubricants Expe ns e s 50 20 30 90 0 0 Active
806 Agricultural and Marine Supplie s Expe ns e s 50 20 310 0 0 0 Active
807 Te xtbooks and Ins tructional Mate rials Expe ns e s 50 20 3110 0 1 Active
T ext bo o ks and Inst ruct io nal Mat erials Expenses 50 20 3110 0 0
808 Chalk Allowance 50 20 3110 0 2 Active
809 Military, Police and Traffic Supplie s Expe ns e s 50 20 3120 0 0 Active
810 Che mical and Filte ring Supplie s Expe ns e s 50 20 3130 0 0 Active
811 Se mi-Expe ndable Machine ry and Equipme nt Expe ns e s 50 20 3210 0 0 Active
Semi-Expendable Machinery and Equipment Expenses 50 20 3210 0 0
812 Machine ry 50 20 3210 0 1 Active
813 Office Equipme nt 50 20 3210 0 2 Active
814 Information and Communications Te chnology Equipme nt 50 20 3210 0 3 Active

30
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

815 Agricultural and Fore s try Equipme nt 50 20 3210 0 4 Active
816 Marine and Fis he ry Equipme nt 50 20 3210 0 5 Active
817 Airport Equipme nt 50 20 3210 0 6 Active
818 Communications Equipme nt 50 20 3210 0 7 Active
819 Dis as te r Re s pons e and Re s cue Equipme nt 50 20 3210 0 8 Active
820 Military Police and Se curity Equipme nt 50 20 3210 0 9 Active
821 Me dical Equipme nt 50 20 3210 10 Active
822 Printing Equipme nt 50 20 3210 11 Active
823 Sports Equipme nt 50 20 3210 12 Active
824 Te chnical and Scie ntific Equipme nt 50 20 3210 13 Active
825 Othe r Machine ry and Equipme nt 50 20 3210 99 Active
826 Se mi-Expe ndable Furniture , Fixture s and Books Expe ns e s 50 20 3220 0 0 Active
Semi-Expendable Furnit ure, Fixt ures and Bo o ks 50 20 3220 0 0
Expenses
827 Furniture and Fixture s 50 20 3220 0 1 Active
828 Books 50 20 3220 0 2 Active
829 Othe r Supplie s and Mate rials Expe ns e s 50 20 3990 0 0 Active
Ut ilit y Expenses 50 20 40 0 0 0 0
830 Wate r Expe ns e s 50 20 40 10 0 0 Active
831 Ele ctricity Expe ns e s 50 20 40 20 0 0 Active
Co mmunicat io n Expenses 50 20 50 0 0 0 0
832 Pos tage and Courie r Se rvice s 50 20 50 10 0 0 Active
T elepho ne Expenses 50 20 50 20 0 0
833 Mobile 50 20 50 20 0 1 Active
834 Landline 50 20 50 20 0 2 Active
835 Inte rne t Subs cription Expe ns e s 50 20 50 30 0 0 Active
836 Cable , Sate llite , Te le graph and Radio Expe ns e s 50 20 50 40 0 0 Active
Awards/Rewards and Prizes 50 20 60 0 0 0 0
837 Awards /Re wards Expe ns e s 50 20 60 10 0 1 Active
Awards/Rewards Expenses 50 20 60 10 0 0
838 Re wards and Ince ntive s 50 20 60 10 0 2 Active
839 Priz e s 50 20 60 20 0 0 Active
Survey, Research, Explo rat io n and Develo pment 50 20 70 0 0 0 0
Expenses
840 Surve y Expe ns e s 50 20 70 10 0 0 Active
Research, Explo rat io n and Develo pment Expenses 50 20 70 20 0 0
841 ICT Re s e arch, Exploration and De ve lopme nt Expe ns e s 50 20 70 20 0 1 Active
842 Re s e arch, Exploration and De ve lopme nt Expe ns e s 50 20 70 20 0 2 Active
Demo lit io n/Relo cat io n and Desilt ing/Dredging 50 20 80 0 0 0 0
Expenses
843 De molition and Re location Expe ns e s 50 20 80 10 0 0 Active

31
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

844 De s ilting and Dre dging Expe ns e s 50 20 80 20 0 0 Active

Generat io n, T ransmissio n and Dist ribut io n Expenses 50 20 90 0 0 0 0
845 ICT Ge ne ration, Trans mis s ion and Dis tribution Expe ns e s 50 20 90 10 0 1 Active
846 Ge ne ration, Trans mis s ion and Dis tribution Expe ns e s 50 20 90 10 0 2 Active
Co nf ident ial, Int elligence and Ext rao rdinary Expenses 50 210 0 0 0 0 0
847 Confide ntial Expe ns e s 50 210 0 10 0 0 Active
848 Inte llige nce Expe ns e s 50 210 0 20 0 0 Active
849 Extraordinary and Mis ce llane ous Expe ns e s 50 210 0 30 0 0 Active
Pro f essio nal Services 50 2110 0 0 0 0
Legal Services 50 2110 10 0 0
850 Le gal Se rvice s 50 2110 10 0 0 Active
851 Auditing Se rvice s 50 2110 20 0 0 Active
Co nsult ancy Services 50 2110 30 0 0
852 ICT Cons ultancy Se rvice s 50 2110 30 0 1 Active
853 Cons ultancy Se rvice s 50 2110 30 0 2 Active
854 Othe r Profe s s ional Se rvice s 50 211990 0 0 Active
General Services 50 2120 0 0 0 0
855 Environme nt/Sanitary Se rvice s 50 2120 10 0 0 Active
856 Janitorial Se rvice s 50 2120 20 0 0 Active
857 Se curity Se rvice s 50 2120 30 0 0 Active
Ot her General Services 50 212990 0 0
858 Othe r Ge ne ral Se rvice s - ICT Se rvice s 50 212990 0 1 Active
859 Othe r Ge ne ral Se rvice s 50 212990 99 Active
Repairs and Maint enance 50 2130 0 0 0 0
860 Re pairs and Mainte nance - Inve s tme nt Prope rty 50 2130 10 0 0 Active
Repairs and Maint enance - Land Impro vement s 50 2130 20 0 0
861 Aquaculture Structure s 50 2130 20 0 1 Active
862 Re fore s tation Proje cts 50 2130 20 0 2 Active
863 Othe r Land Improve me nts 50 2130 20 99 Active
Repairs and Maint enance - Inf rast ruct ure Asset s 50 2130 30 0 0
864 Road Ne tworks 50 2130 30 0 1 Active
865 Flood Control Sys te ms 50 2130 30 0 2 Active
866 Se we r Sys te ms 50 2130 30 0 3 Active
867 Wate r Supply Sys te ms 50 2130 30 0 4 Active
868 Powe r Supply Sys te ms 50 2130 30 0 5 Active
869 Communication Ne tworks 50 2130 30 0 6 Active
870 Se aport Sys te ms 50 2130 30 0 7 Active
871 Airport Sys te ms 50 2130 30 0 8 Active
872 Parks , Plaz as , and Monume nts 50 2130 30 0 9 Active

32
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

873 Othe r Infras tructure As s e ts 50 2130 30 99 Active
Repairs and Maint enance - Buildings and Ot her 50 2130 40 0 0
St ruct ures
874 Buildings 50 2130 40 0 1 Active
875 School Buildings 50 2130 40 0 2 Active
876 Hos pitals and He alth Ce nte rs 50 2130 40 0 3 Active
877 Marke ts 50 2130 40 0 4 Active
878 Slaughte rhous e s 50 2130 40 0 5 Active
879 Hote ls and Dormitorie s 50 2130 40 0 6 Active
880 Othe r Structure s 50 2130 40 99 Active
Repairs and Maint enance - Machinery and Equipment 50 2130 50 0 0
881 Machine ry 50 2130 50 0 1 Active
882 Office Equipme nt 50 2130 50 0 2 Active
883 Information and Communication Te chnology Equipme nt 50 2130 50 0 3 Active
884 Agricultural and Fore s try Equipme nt 50 2130 50 0 4 Active
885 Marine and Fis he ry Equipme nt 50 2130 50 0 5 Active
886 Airport Equipme nt 50 2130 50 0 6 Active
887 Communication Equipme nt 50 2130 50 0 7 Active
888 Cons truction and He avy Equipme nt 50 2130 50 0 8 Active
889 Dis as te r Re s pons e and Re s cue Equipme nt 50 2130 50 0 9 Active
890 Military, Police and Se curity Equipme nt 50 2130 50 10 Active
891 Me dical Equipme nt 50 2130 50 11 Active
892 Printing Equipme nt 50 2130 50 12 Active
893 Sports Equipme nt 50 2130 50 13 Active
894 Te chnical and Scie ntific Equipme nt 50 2130 50 14 Active
895 Othe r Machine ry and Equipme nt 50 2130 50 99 Active
Repairs and Maint enance - T ranspo rt at io n 50 2130 60 0 0
Equipment
896 Motor Ve hicle s 50 2130 60 0 1 Active
897 Trains 50 2130 60 0 2 Active
898 Aircrafts and Aircrafts Ground Equipme nt 50 2130 60 0 3 Active
899 Wate rcrafts 50 2130 60 0 4 Active
900 Othe r Trans portation Equipme nt 50 2130 60 99 Active
Repairs and Maint enance - Furnit ure and Fixt ures 50 2130 70 0 0
901 Re pairs and Mainte nance - Furniture and Fixture s 50 2130 70 0 0 Active
902 Re pairs and Mainte nance - Le as e d As s e ts 50 2130 80 0 0 Active
Repairs and Maint enance - Leased Asset s 50 2130 80 0 0
903 Buildings and Othe r Structure s 50 2130 80 0 1 Active
904 Machine ry and Equipme nt 50 2130 80 0 2 Active
905 Trans portation Equipme nt 50 2130 80 0 3 Active

33
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

906 ICT Machine ry and Equipme nt 50 2130 80 0 4 Active
907 Othe r Le as e d As s e ts 50 2130 80 99 Active
Repairs and Maint enance - Leased Asset s 50 2130 90 0 0
Impro vement s
908 Land 50 2130 90 0 1 Active
909 Buildings 50 2130 90 0 2 Active
910 Othe r Le as e d As s e ts Improve me nts 50 2130 90 99 Active
Rest o rat io n and Maint enance - Herit age Asset s 50 21310 0 0 0
911 His torical Buildings 50 21310 0 0 1 Active
912 Works of Arts and Arche ological Spe cime ns 50 21310 0 0 2 Active
913 Othe r He ritage As s e ts 50 21310 0 99 Active
914 Re pairs and Mainte nance - Se mi-Expe ndable Machine ry and 50 213210 0 0 Active
Equipme nt
Repairs and Maint enance - Semi-Expendable 50 213210 0 0
Machinery and Equipment
915 Machine ry 50 213210 0 1 Active
916 Office Equipme nt 50 213210 0 2 Active
917 Information and Communications Te chnology Equipme nt 50 213210 0 3 Active
918 Agricultural and Fore s try Equipme nt 50 213210 0 4 Active
919 Marine and Fis he ry Equipme nt 50 213210 0 5 Active
920 Communications Equipme nt 50 213210 0 7 Active
921 Dis as te r Re s pons e and Re s cue Equipme nt 50 213210 0 8 Active
922 Military Police and Se curity Equipme nt 50 213210 0 9 Active
923 Me dical Equipme nt 50 213210 10 Active
924 Printing Equipme nt 50 213210 11 Active
925 Sports Equipme nt 50 213210 12 Active
926 Te chnical and Scie ntific Equipme nt 50 213210 13 Active
927 Othe r Machine ry and Equipme nt 50 213210 99 Active
928 Re pairs and Mainte nance - Se mi-Expe ndable Furniture , 50 213220 0 0 Active
Fixture s and Books
Repairs and Maint enance - Semi-Expendable 50 213220 0 0
Furnit ure, Fixt ures and Bo o ks
929 Furniture and Fixture s 50 213220 0 1 Active
930 Books 50 213220 0 2 Active
Repairs and Maint enance - Ot her Pro pert y, Plant and 50 213990 0 0
Equipment
931 Work/Zoo Animals 50 213990 0 1 Active
932 Othe r Prope rty, Plant and Equipme nt 50 213990 99 Active
Financial Assist ance/Subsidy 50 2140 0 0 0 0
933 Subs idy to NGAs 50 2140 10 0 0 Active
934 Financial As s is tance to NGAs 50 2140 20 0 0 Active

34
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

935 Financial As s is tance to Local Gove rnme nt Units 50 2140 30 0 0 Active
Financial Assist ance t o Lo cal Go vernment Unit s 50 2140 30 0 0
936 Tobacco Excis e Tax (Virginia) pe r R.A. 7171 50 2140 30 0 1 Active
937 Tobacco Excis e Tax (Burle y and Native ) pe r R.A. 8240 / 50 2140 30 0 2 Active
10351
938 Mining Taxe s pe r R.A. 7160 50 2140 30 0 3 Active
939 Royaltie s pe r R.A. 7160 50 2140 30 0 4 Active
940 Fore s try Charge rs pe r R.A. 7160 50 2140 30 0 5 Active
941 Fis he ry Charge s pe r R.A. 7160 50 2140 30 0 6 Active
942 Re ne wable Ene rgy charge s pe r R.A. 9513 50 2140 30 0 7 Active
943 Income Tax Colle ctions in ECO ZONES pe r R.A. 7922 and R.A. 50 2140 30 0 8 Active
8748
944 Value Adde d Tax pe r R.A. 7643 50 2140 30 0 9 Active
945 Value Adde d Tax in lie u of Franchis e Tax pe r R.A. 7953 and 50 2140 30 10 Active
R.A. 8407
Budget ary Suppo rt t o Go vernment -Owned and/o r 50 2140 40 0 0
Co nt ro lled Co rpo rat io ns

946 Subs idy Support to Ope rations of GOCCs 50 2140 40 0 1 Active

947 Road Ne tworks 50 2140 40 0 2 Active
948 Flood Control Sys te ms 50 2140 40 0 3 Active
949 Se we r Sys te ms 50 2140 40 0 4 Active
950 Wate r Supply Sys te ms 50 2140 40 0 5 Active
951 Powe r Supply Sys te ms 50 2140 40 0 6 Active
952 Communication Ne tworks 50 2140 40 0 7 Active
953 Se aport Sys te ms 50 2140 40 0 8 Active
954 Airport Sys te ms 50 2140 40 0 9 Active
955 Parks , Plaz as and Monume nts 50 2140 40 10 Active
956 Irrigation Sys te ms 50 2140 40 11 Active
957 Othe r Infras tructure As s e ts 50 2140 40 99 Active
958 Financial As s is tance to NGOs /POs 50 2140 50 0 0 Active
959 Inte rnal Re ve nue Allotme nt 50 2140 60 0 0 Active
960 Subs idie s - Othe rs 50 214990 0 0 Active
T axes, Insurance Premiums and Ot her Fees 50 2150 0 0 0 0
961 Taxe s , Dutie s and Lice ns e s 50 2150 10 0 1 Active
T axes, Dut ies and Licenses 50 2150 10 0 0
962 Tax Re fund 50 2150 10 0 2 Active
963 Fide lity Bond Pre miums 50 2150 20 0 0 Active
964 Ins urance Expe ns e s 50 2150 30 0 0 Active
965 Labor and Wage s 50 2160 10 0 0 Active
Ot her Maint enance and Operat ing Expenses 50 2990 0 0 0 0

35
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

966 Adve rtis ing Expe ns e s 50 2990 10 0 0 Active
967 Printing and Publication Expe ns e s 50 2990 20 0 0 Active
968 Re pre s e ntation Expe ns e s 50 2990 30 0 0 Active
969 Trans portation and De live ry Expe ns e s 50 2990 40 0 0 Active
Rent /Lease Expenses 50 2990 50 0 0
970 Re nts - Building and Structure s 50 2990 50 0 1 Active
971 Re nts - Land 50 2990 50 0 2 Active
972 Re nts - Motor Ve hicle s 50 2990 50 0 3 Active
973 Re nts - Equipme nt 50 2990 50 0 4 Active
974 Re nts - Living Quarte rs 50 2990 50 0 5 Active
975 Ope rating Le as e 50 2990 50 0 6 Active
976 Financial Le as e 50 2990 50 0 7 Active
977 Re nts - ICT Machine ry and Equipme nt 50 2990 50 0 8 Active
978 Me mbe rs hip Due s and Contributions to Organiz ations 50 2990 60 0 0 Active
Subscript io n Expenses 50 2990 70 0 0
979 ICT Software Subs cription 50 2990 70 0 1 Active
980 Data Ce nte r Se rvice 50 2990 70 0 2 Active
981 Cloud Computing Se rvice 50 2990 70 0 3 Active
982 Library and Othe r Re ading Mate rials Subs cription Expe ns e s 50 2990 70 0 4 Active
983 Othe r Subs cription Expe ns e s 50 2990 70 99 Active
984 Donations 50 2990 80 0 0 Active
985 Litigation/Acquire d As s e ts Expe ns e s 50 2990 90 0 0 Active
986 Othe r Mainte nance and Ope rating Expe ns e s 50 299990 0 0 Active
987 We bs ite Mainte nance 50 299990 0 1 Active
988 Othe r Mainte nance and Ope rating Expe ns e s 50 299990 99 Active
Financial Expenses 50 30 0 0 0 0 0 0
989 Manage me nt Supe rvis ion/Trus te e s hip Fe e s 50 30 10 10 0 0 Active
Int erest Expenses 50 30 10 20 0 0
990 Inte re s t Paid to Non Re s ide nts 50 30 10 20 0 1 Active
991 Inte re s t Paid to Re s ide nts othe r than Ge ne ral Gove rnme nt 50 30 10 20 0 2 Active
992 Inte re s t Paid to othe r Ge ne ral Gove rnme nt Units 50 30 10 20 0 3 Active
993 Inte re s t Expe ns e - Othe rs 50 30 10 20 0 4 Active
994 Guarante e Fe e s 50 30 10 30 0 0 Active
995 Bank Charge s 50 30 10 40 0 0 Active
996 Commitme nt Fe e s 50 30 10 50 0 0 Active
997 Othe r Financial Charge s 50 30 1990 0 0 Active
Direct Co st s 50 40 0 0 0 0 0 0
Co st o f Go o ds Manuf act ured 50 40 10 0 0 0 0
998 Dire ct Labor 50 40 10 10 0 0 Active
999 Manufacturing Ove rhe ad 50 40 10 20 0 0 Active

36
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

1000 Cos t of Sale s 50 40 20 10 0 0 Active
No n-Cash Expenses 50 50 0 0 0 0 0 0
Depreciat io n 50 50 10 0 0 0 0
1001 De pre ciation - Inve s tme nt Prope rty 50 50 10 10 0 0 Active
Depreciat io n - Land Impro vement s 50 50 10 20 0 0
1002 Aquaculture Structure s 50 50 10 20 0 1 Active
1003 Re fore s tation Proje cts 50 50 10 20 0 2 Active
1004 Othe r Land Improve me nts 50 50 10 20 99 Active
Depreciat io n - Inf rast ruct ure Asset s 50 50 10 30 0 0
1005 Road Ne tworks 50 50 10 30 0 1 Active
1006 Flood Control Sys te ms 50 50 10 30 0 2 Active
1007 Se we r Sys te m 50 50 10 30 0 3 Active
1008 Wate r Supply Sys te ms 50 50 10 30 0 4 Active
1009 Powe r Supply Sys te ms 50 50 10 30 0 5 Active
1010 Communication Ne tworks 50 50 10 30 0 6 Active
1011 Se aport Sys te ms 50 50 10 30 0 7 Active
1012 Airport Sys te ms 50 50 10 30 0 8 Active
1013 Parks , Plaz as and Monume nts 50 50 10 30 0 9 Active
1014 Othe r Infras tructure As s e ts 50 50 10 30 99 Active
Depreciat io n - Buildings and Ot her St ruct ures 50 50 10 40 0 0
1015 Buildings 50 50 10 40 0 1 Active
1016 School Buildings 50 50 10 40 0 2 Active
1017 Hos pitals and He alth Ce nte rs 50 50 10 40 0 3 Active
1018 Marke ts 50 50 10 40 0 4 Active
1019 Slaughte rhous e s 50 50 10 40 0 5 Active
1020 Hos te ls and Dormitorie s 50 50 10 40 0 6 Active
1021 Othe r Structure s 50 50 10 40 99 Active
Depreciat io n - Machinery and Equipment 50 50 10 50 0 0
1022 Machine ry 50 50 10 50 0 1 Active
1023 Office Equipme nt 50 50 10 50 0 2 Active
1024 ICT Equipme nt 50 50 10 50 0 3 Active
1025 Agricultural and Fore s try Equipme nt 50 50 10 50 0 4 Active
1026 Marine and Fis he ry Equipme nt 50 50 10 50 0 5 Active
1027 Airport Equipme nt 50 50 10 50 0 6 Active
1028 Communication Equipme nt 50 50 10 50 0 7 Active
1029 Cons truction and He avy Equipme nt 50 50 10 50 0 8 Active
1030 Dis as te r Re s pons e and Re s cue Equipme nt 50 50 10 50 0 9 Active
1031 Military, Police and Se curity Equipme nt 50 50 10 50 10 Active
1032 Me dical Equipme nt 50 50 10 50 11 Active
1033 Printing Equipme nt 50 50 10 50 12 Active

37
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

1034 Sports Equipme nt 50 50 10 50 13 Active
1035 Te chnical and Scie ntific Equipme nt 50 50 10 50 14 Active
1036 Othe r Machine ry and Equipme nt 50 50 10 50 99 Active
Depreciat io n - T ranspo rt at io n Equipment 50 50 10 60 0 0
1037 Motor Ve hicle s 50 50 10 60 0 1 Active
1038 Trains 50 50 10 60 0 2 Active
1039 Aircrafts and Aircrafts Ground Equipme nt 50 50 10 60 0 3 Active
1040 Wate rcrafts 50 50 10 60 0 4 Active
1041 Othe r Trans portation Equipme nt 50 50 10 60 99 Active
Depreciat io n - Furnit ure, Fixt ures and Bo o ks 50 50 10 70 0 0
1042 Furniture and Fixture s 50 50 10 70 0 1 Active
1043 Books 50 50 10 70 0 2 Active
Depreciat io n - Leased Asset s 50 50 10 80 0 0
1044 Buildings and Othe r Structure s 50 50 10 80 0 1 Active
1045 Machine ry and Equipme nt 50 50 10 80 0 2 Active
1046 Trans portation Equipme nt 50 50 10 80 0 3 Active
1047 Othe r Le as e d As e ts 50 50 10 80 99 Active
Depreciat io n - Leased Asset s Impro vement s 50 50 10 90 0 0
1048 Land 50 50 10 90 0 1 Active
1049 Buildings 50 50 10 90 0 2 Active
1050 Othe r Le as e d As s e ts Improve me nts 50 50 10 90 99 Active
Depreciat io n - Herit age Asset s 50 50 110 0 0 0
1051 His torical Buildings 50 50 110 0 0 1 Active
1052 Works of Arts and Arche ological Spe cime ns 50 50 110 0 0 2 Active
1053 Othe r He ritage As s e ts 50 50 110 0 99 Active
1054 De pre ciation - Se rvice Conce s s ion As s e t 50 50 1110 0 0 Active
Depreciat io n - Ot her Pro pert y, Plant and Equipment 50 50 1990 0 0
1055 Work/Zoo Animals 50 50 1990 0 1 Active
1056 Othe r Prope rty, Plant and Equipme nt 50 50 1990 99 Active
Amo rt izat io n 50 50 20 0 0 0 0
Amo rt izat io n - Int angible Asset s 50 50 20 10 0 0
1057 Pate nts /Copyrights 50 50 20 10 0 1 Active
1058 Compute r Software 50 50 20 10 0 2 Active
1059 Othe r Intangible As s e ts 50 50 20 10 99 Active
Impairment Lo ss 50 50 30 0 0 0 0
1060 Impairme nt Los s - Financial As s e ts He ld to Maturity 50 50 30 10 0 0 Active
1061 Impairme nt Los s - Loans and Re ce ivable s 50 50 30 20 0 0 Active
Impairment Lo ss - Lo ans and Receivables 50 50 30 20 0 0
1062 Impairme nt Los s - Othe r As s e ts 50 50 30 20 0 0 Active
1063 Impairme nt Los s - Le as e Re ce ivable s 50 50 30 30 0 0 Active

38
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

1064 Impairme nt Los s - Inve s tme nts in GOCCs 50 50 30 40 0 0 Active
Impairment Lo ss - Invest ment in Jo int Vent ure 50 50 30 50 0 0
1065 Impairme nt Los s - Inve s tme nts in Joint Ve nture 50 50 30 50 0 0 Active
1066 Impairme nt Los s - Othe r Re ce ivable s 50 50 30 60 0 0 Active
1067 Impairme nt Los s - Inve ntorie s 50 50 30 70 0 0 Active
1068 Impairme nt Los s - Inve s tme nt Prope rty 50 50 30 80 0 0 Active
1069 Impairme nt Los s - Prope rty, Plant and Equipme nt 50 50 30 90 0 0 Active
1070 Impairme nt Los s - Biological As s e ts 50 50 310 0 0 0 Active
1071 Impairme nt Los s - Intangible As s e ts 50 50 3110 0 0 Active
1072 Impairme nt Los s - Inve s tme nts in As s ociate s 50 50 3120 0 0 Active
Lo sses 50 50 40 0 0 0 0
Lo ss o n Fo reign Exchange (FOREX) 50 50 40 10 0 0
1073 Los s on Fore ign Exchange (FOREX) 50 50 40 10 0 0 Active
Lo ss o n Sale o f Invest ment s 50 50 40 20 0 0
1074 Los s on Sale of Inve s tme nts 50 50 40 20 0 0 Active
1075 Los s on Sale of Inve s tme nt Prope rty 50 50 40 30 0 0 Active
Lo ss o n Sale o f Pro pert y, Plant and Equipment 50 50 40 40 0 0
1076 Los s on Sale of Prope rty, Plant and Equipme nt 50 50 40 40 0 0 Active
1077 Los s on Sale of Biological As s e ts 50 50 40 50 0 0 Active
Lo ss o n Sale o f Agricult ural Pro duce 50 50 40 60 0 0
1078 Los s on Sale of Agricultural Produce 50 50 40 60 0 0 Active
1079 Los s on Sale of Intangible As s e ts 50 50 40 70 0 0 Active
1080 Los s on Sale of As s e ts 50 50 40 80 0 0 Active
1081 Los s of As s e ts 50 50 40 90 0 0 Active
Lo ss o n Guarant y 50 50 410 0 0 0
1082 Los s of Guaranty 50 50 410 0 0 0 Active
1083 Los s on Initial Re cognition of Biological As s e ts 50 50 4110 0 0 Active
1084 Othe r Los s e s 50 50 4990 0 0 Active
Capit al Out lays 50 60 0 0 0 0 0 0
Invest ment Out lay 50 60 10 0 0 0 0
1085 Inve s tme nt in Gove rnme nt-Owne d and/or Controlle d 50 60 10 10 0 1 Active
Corporations
Invest ment in Go vernment -Owned and/o r Co nt ro lled 50 60 10 10 0 0
Co rpo rat io ns
1086 Road Ne tworks 50 60 10 10 0 2 Active
1087 Flood Control Sys te ms 50 60 10 10 0 3 Active
1088 Se we r Sys te ms 50 60 10 10 0 4 Active
1089 Wate r Supply Sys te ms 50 60 10 10 0 5 Active
1090 Powe r Supply Sys te ms 50 60 10 10 0 6 Active
1091 Communication Ne tworks 50 60 10 10 0 7 Active

39
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

1092 Se aport Sys te ms 50 60 10 10 0 8 Active
1093 Airport Sys te ms 50 60 10 10 0 9 Active
1094 Parks , Plaz as and Monume nts 50 60 10 10 10 Active
1095 Othe r Infras tructure As s e ts 50 60 10 10 99 Active
1096 Inve s tme nt in As s ociate s 50 60 10 20 0 0 Active
Lo ans Out lay 50 60 20 0 0 0 0
1097 Loans Outlay - Gove rnme nt-Owne d and/or Controlle d 50 60 20 10 0 0 Active
Corporations
1098 Loans Outlay - Local Gove rnme nt Units 50 60 20 20 0 0 Active
1099 Loans Outlay - Othe rs 50 60 2990 0 0 Active
Invest ment Pro pert y Out lay 50 60 30 0 0 0 0
Land and Buildings Out lay 50 60 30 10 0 0
1100 Inve s tme nt Prope rty - Land 50 60 30 10 0 1 Active
1101 Inve s tme nt Prope rty - Buildings 50 60 30 10 0 2 Active
Pro pert y, Plant and Equipment Out lay 50 60 40 0 0 0 0
Land Out lay 50 60 40 10 0 0
1102 Land 50 60 40 10 0 1 Active
Land Impro vement s Out lay 50 60 40 20 0 0
1103 Aquaculture Structure s 50 60 40 20 0 1 Active
1104 Re fore s tation Proje cts 50 60 40 20 0 2 Active
1105 Othe r Land Improve me nts 50 60 40 20 99 Active
Inf rast ruct ure Out lay 50 60 40 30 0 0
1106 Road Ne tworks 50 60 40 30 0 1 Active
1107 Flood Control Sys te ms 50 60 40 30 0 2 Active
1108 Se we r Sys te ms 50 60 40 30 0 3 Active
1109 Wate r Supply Sys te ms 50 60 40 30 0 4 Active
1110 Powe r Supply Sys te ms 50 60 40 30 0 5 Active
1111 Communication Ne tworks 50 60 40 30 0 6 Active
1112 Se aport Sys te ms 50 60 40 30 0 7 Active
1113 Airport Sys te ms 50 60 40 30 0 8 Active
1114 Parks , Plaz as and Monume nts 50 60 40 30 0 9 Active
1115 Othe r Infras tructure As s e ts 50 60 40 30 99 Active
Buildings and Ot her St ruct ures 50 60 40 40 0 0
1116 Buildings 50 60 40 40 0 1 Active
1117 School Buildings 50 60 40 40 0 2 Active
1118 Hos pitals and He alth Ce nte rs 50 60 40 40 0 3 Active
1119 Marke ts 50 60 40 40 0 4 Active
1120 Slaughte rhous e s 50 60 40 40 0 5 Active
1121 Hos te ls and Dormitorie s 50 60 40 40 0 6 Active
1122 Ground Wate r Monitoring Stations 50 60 40 40 0 7 Active

40
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

1123 Othe r Structure s 50 60 40 40 99 Active
Machinery and Equipment Out lay 50 60 40 50 0 0
1124 Machine ry 50 60 40 50 0 1 Active
1125 Office Equipme nt 50 60 40 50 0 2 Active
1126 Information and Communication Te chnology Equipme nt 50 60 40 50 0 3 Active
1127 Agricultural and Fore s try Equipme nt 50 60 40 50 0 4 Active
1128 Marine and Fis he ry Equipme nt 50 60 40 50 0 5 Active
1129 Airport Equipme nt 50 60 40 50 0 6 Active
1130 Communication Equipme nt 50 60 40 50 0 7 Active
1131 Cons truction and He avy Equipme nt 50 60 40 50 0 8 Active
1132 Dis as te r Re s pons e and Re s cue Equipme nt 50 60 40 50 0 9 Active
1133 Military, Police and Se curity Equipme nt 50 60 40 50 10 Active
1134 Me dical Equipme nt 50 60 40 50 11 Active
1135 Printing Equipme nt 50 60 40 50 12 Active
1136 Sports Equipme nt 50 60 40 50 13 Active
1137 Te chnical and Scie ntific Equipme nt 50 60 40 50 14 Active
1138 ICT Software 50 60 40 50 15 Active
1139 Othe r Machine ry and Equipme nt 50 60 40 50 99 Active
T ranspo rt at io n Equipment Out lay 50 60 40 60 0 0
1140 Motor Ve hicle s 50 60 40 60 0 1 Active
1141 Trains 50 60 40 60 0 2 Active
1142 Aircrafts and Aircrafts Ground Equipme nt 50 60 40 60 0 3 Active
1143 Wate rcrafts 50 60 40 60 0 4 Active
1144 Othe r Trans portation Equipme nt 50 60 40 60 99 Active
Furnit ure, Fixt ures and Bo o ks Out lay 50 60 40 70 0 0

1145 Furniture and Fixture s 50 60 40 70 0 1 Active

1146 Books 50 60 40 70 0 2 Active
Herit age Asset s 50 60 40 80 0 0
1147 His torical Buildings 50 60 40 80 0 1 Active
1148 Works of Arts and Arche ological Spe cime ns 50 60 40 80 0 2 Active
1149 Othe r He ritage As s e ts 50 60 40 80 99 Active
Ot her Pro pert y Plant and Equipment Out lay 50 60 40 90 0 0
1150 Work/Zoo Animals 50 60 40 90 0 1 Active
1151 Othe r Prope rty, Plant and Equipme nt 50 60 40 90 99 Active
Bio lo gical Asset s Out lay 50 60 50 0 0 0 0
Bearer Bio lo gical Asset s Out lay 50 60 50 10 0 0
1152 Bre e ding Stocks 50 60 50 10 0 1 Active
1153 Live s tock 50 60 50 10 0 2 Active
1154 Tre e s , Plants and Crops 50 60 50 10 0 3 Active

41
Unified Accounts Code Structure

# Object Co de / Sub-Object Co de UACS St at us

1155 Aquaculture 50 60 50 10 0 4 Active
1156 Othe r Be are r Biological As s e ts 50 60 50 10 99 Active
Int angible Asset s Out lay 50 60 60 0 0 0 0
1157 Pate nts /Copyrights 50 60 60 10 0 0 Active
1158 Compute r Software 50 60 60 20 0 0 Active
1159 Othe r Intangible As s e ts 50 60 6990 0 0 Active

42