Matrix on the Conversion of Accounts

Philippine Government Chart of Accounts to RCA for LGS

Philippine Government Chart of Accounts Revised Chart of Accounts for LGS

COA circular 2004-008 with updates COA Circular 2015-009

CASH 1 01 Cash
Cash on Hand 1 01 01 Cash on Hand
101 Cash in Vault 1 01 01 010 Cash Local Treasury
102 Cash - Collecting Officers not applicable
103 Cash - Disbursing Officers 1 03 05 030 Advances to Special Disbursing Officer
1 03 05 010 Advances for Operating Expenses
104 Petty Cash Fund 1 01 01 020 Petty Cash
106 Payroll Fund 1 03 05 020 Advances for Payroll
Cash in National Treasury
108 Cash - National Treasury, Modified Disbursements System (MDS) not applicable

Cash in Bank - Local Currency

110 Cash - Bangko Sentral ng Pilipinas not applicable
111 Cash in Bank - Local Currency, Current Account 1 01 02 010 Cash in Bank - Local Currency, Current Account
112 Cash in Bank - Local Currency, Savings Account 1 01 02 020 Cash in Bank - Local Currency, Savings Account
113 Cash in Bank - Local Currency, Time Deposits 1 02 01 010 Cash in Bank -Local Currency, Time Deposits

Cash in Bank - Foreign Currency

114 Cash - Bangko Sentral ng Pilipinas not applicable
115 Cash in Bank - Foreign Currency, Current Account 1 01 03 010 Cash in Bank - Foreign Currency, Current Account
116 Cash in Bank - Foreign Currency, Savings Account 1 01 03 020 Cash in Bank - Foreign Currency, Savings Account
117 Cash in Bank - Foreign Currency, Time Deposits 1 02 01 020 Cash in Bank - Foreign Currency, Time Deposits

RECEIVABLES
Receivable Accounts
121 Accounts Receivable 1 03 01 010 Accounts Receivable
Allowance for Doubtful Accounts 1 03 01 011 Allowance for Impairment - Accounts Receivable
122 Notes Receivable 1 03 01 040 Notes Receivable
1 03 01 041 Allowance for Impairment - Notes Receivable
123 Due from Officers and Employees 1 03 06 020 Due from Officers and Employees
1 03 06 021 Allowance for Impairment - Due from Officers and Employees
124 Loans Receivable - GOCCs Loans Receivable - Government-Owned and/or Controlled
1 03 01 050 Corporations

Conversion of LGS RCA1 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
Allowance for Impairment - Loans Receivable - Government-Owned
1 03 01 051 and/or Controlled Corporations
125 Loans Receivable - LGUs 1 03 01 060 Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government
1 03 01 061 Units
126 Loans Receivable - Others 1 03 01 990 Loans Receivable - Others
1 03 01 991 Allowance for Impairment - Loans Receivable - Others
127 Real Property Tax Receivable 1 03 01 020 Real Property Tax Receivable
1 03 01 021 Allowance for Impairment - RPT Receivable
128 Special Education Tax Receivable 1 03 01 030 Special Education Tax Receivable
1 03 01 031 Allowance for Impairment - SET Receivable
129 Interests Receivable 1 03 01 070 Interests Receivable
1 03 01 071 Allowance for Impairment - Interests Receivable
130 Currency Swap Receivable Not Appliable
Inter-Agency Receivables
131 Due from National Treasury Not Appliable
136 Due from NGAs 1 03 03 010 Due from National Government Agencies

1 03 03 011 Allowance for Impairment - Due from National Government Agencies

137 Due from GOCCs 1 03 03 020 Due from Government-Owned and/or Controlled Corporations
1 03 03 021 Allowance for Impairment - Due from GOCCs
138 Due from LGUs 1 03 03 030 Due from Local Government Units
1 03 03 031 Allowance for Impairment - Due from LGUs
139 Due from NGOs/POs 1 03 06 030 Due from Non-Government Organizations/People's Organizations
Allowance for Impairment - Due from Non-Government
1 03 06 031 Organizations/People's Organizations
Intra-Agency Receivables
141 Due from Central Office
142 Due from Regional Offices/Staff Bureaus Not applicable
143 Due from Operating Units
144 Due from Other Funds 1 03 04 050 Due from Other Funds
145 Due from Subsidiaries/Affiliates of GOCC Not applicable
Other Receivables
146 Receivables - Disallowances/Charges 1 03 06 010 Receivables - Disallowances/Charges
1 03 06 011 Allowance for Impairment - Receivables- Disallowances/Charges
147 Dividend Receivable 1 03 01 080 Dividends Receivable
1 03 01 081 Allowance for Impairment - Dividends Receivable

Conversion of LGS RCA2 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
148 Advances to Officers and Employees 1 03 05 040 Advances for Officers and Employees
149 Other Receivables 1 03 06 990 Other Receivables
1 03 06 991 Allowance for Impairment - Other Receivables
INVENTORIES
Materials
151 Raw Materials Inventory 1 04 03 010 Raw Materials Inventory
152 Work-In-Process Inventory 1 04 03 020 Work-in-Process Inventory
153 Finished Goods Inventory 1 04 03 030 Finished Goods Inventory
154 Merchandise Inventory 1 04 01 010 Merchandise Inventory
Supplies
155 Office Supplies Inventory 1 04 04 010 Office Supplies Inventory
1 04 04 030 Non-Accountable Forms Inventory
156 Accountable Forms Inventory 1 04 04 020 Accountable Forms, Plates and Stickers
157 Animal/Zoological Supplies Inventory 1 04 04 040 Animal/Zoological Supplies Inventory
158 Food Supplies Inventory 1 04 04 050 Food Supplies Inventory
1 04 02 010 Food Supplies for Distribution
1 04 02 020 Welfare Goods for Distribution
159 Drugs and Medicines Inventory 1 04 04 060 Drugs and Medicines Inventory
1 04 02 030 Drugs and Medicines for Distribution
160 Medical, Dental and Laboratory Supplies Inventory 1 04 04 070 Medical, Dental and Laboratory Supplies Inventory
1 04 02 040 Medical, Dental and Laboratory Supplies for Distribution
161 Gasoline, Oil and Lubricants Inventory 1 04 04 080 Fuel, Oil and Lubricants Inventory
162 Agricultural Supplies Inventory 1 04 04 090 Agricultural and Marine Supplies Inventory
1 04 02 050 Agricultural and Marine Supplies for Distribution
163 Textbooks and Instructional Materials Inventory 1 04 04 100 Textbooks and Instructional Materials Inventory
1 04 02 070 Textbooks and Instructional Materials for Distribution
164 Military and Police Supplies Inventory 1 04 04 110 Military, Police and Traffic Supplies Inventory
165 Other Supplies Inventory 1 04 04 990 Other Supplies and Materials Inventory
1 04 02 990 Other Supplies and Materials for Distribution
1 04 04 120 Chemical and Filtering Supplies Inventory

166 Confiscated/Abandoned/Seized Goods Inventory

167 Spare Parts Inventory 1 04 04 990 Other Supplies and Materials Inventory
168 Construction Materials Inventory 1 04 04 130 Construction Materials Inventory
1 04 02 080 Construction Materials for Distribution
Agricultural, Fishery and Forestry Products

Conversion of LGS RCA3 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
169 Livestock Inventory 1 04 02 060 Agricultural Produce for Distribution
1 04 01 010 Merchandise Inventory
170 Crops and Fruits Inventory 1 04 02 060 Agricultural Produce for Distribution
1 04 01 010 Merchandise Inventory
176 Other Agricultural, Fishery and Forestry Products Inventory 1 04 02 060 Agricultural Produce for Distribution
1 04 01 010 Merchandise Inventory
PREPAYMENTS
177 Prepaid Rent 1 05 01 020 Prepaid Rent
178 Prepaid Insurance 1 05 01 050 Prepaid Insurance
1 05 01 030 Prepaid Registration
179 Prepaid Interest 1 05 01 040 Prepaid Interest
180 Deposit on Letters of Credit 1 02 05 010 Deposits on Letters of Credit
1 02 05 011 Allowance for Impairment - Deposits in Letters of Credit
181 Advances to Contractors 1 05 01 010 Advances to Contractors
182 Deferred Charges
183 Organization cost not applicable
185 Other Prepaid Expenses 1 05 01 990 Other Prepayments

OTHER CURRENT ASSETS

186 Guaranty Deposits 1 02 05 020 Guaranty Deposits
189 Other Current Assets 1 02 05 021 Allowance for Impairment - Guaranty Deposits

INVESTMENTS
INVESTMENTS IN SECURITIES
191 Investments in Treasury Bills 1 02 01 030 Treasury Bills
1 02 03 010 Investments in Treasury Bills - Local
1 02 03 011 Allowance for Impairment - Investments in Treasury Bills - Local
192 Investments in Stocks 1 02 02 010 Financial Assets Held for Trading
1 02 02 020 Financial Assets Designated at Fair Value Through Surplus or Deficit
1 02 04 010 Investments in Stocks
193 Investments in Bonds 1 02 03 020 Investments in Bonds-Local
1 02 03 021 Allowance for Impairment - Investments in Bonds - Local
1 02 04 020 Investments in Bonds
197 Other Investments and Marketable Securities 1 02 05 990 Other Investments
1 02 05 991 Allowance for Impairment - Other Investments
SINKING FUND

Conversion of LGS RCA4 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
198 Sinking Fund 1 02 07 010 Sinking Fund

PROPERTY, PLANT AND EQUIPMENT

LAND AND LAND IMPROVEMENTS
201 Land 1 06 01 010 Investment Property, Land
1 06 01 011 Accumulated Impairment Losses - Investment Property, Land
1 07 01 010 Land
1 07 01 011 Accumulated Impairment Losses - Land
1 07 11 010 Service Concession Assets
1 07 11 011 Accumulated Depreciation - Service Concession Assets
1 07 11 012 Accumulated Impairment Losses - Service Concession Assets
202 Land Improvements 1 07 02 010 Land Improvements, Aquaculture Structures
### Accumulated Depreciation - Land Improvements Accumulated Depreciation - Land Improvements, Aquaculture
1 07 02 011 Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture
1 07 02 012 Structures
1 07 02 990 Other Land Improvements
1 07 02 991 Accumulated Depreciation - Other Land Improvements
1 07 02 992 Accumulated Impairment Losses - Other Land Improvements
203 Runways/Taxiways 1 07 03 080 Airport Systems
### Accumulated Depreciation - Runways/Taxiways 1 07 03 081 Accumulated Depreciation - Airport Systems
1 07 03 082 Accumulated Impairment Losses - Airport Systems
204 Railways 1 07 03 990 Other Infrastructure Assets
### Accumulated Depreciation - Railways 1 07 03 991 Accumulated Depreciation - Other Infrastructure Assets
1 07 03 992 Accumulated Impairment Losses - Other Infrastructure Assets

205 Electrification, Power and Energy Structures 1 07 03 050 Power Supply Systems
### Accumulated Depreciation - Electrification, Power and Energy
Structures 1 07 03 051 Accumulated Depreciation - Power Supply Systems
1 07 03 052 Accumulated Impairment Losses - Power Supply Systems
BUILDINGS
211 Office Buildings 1 07 04 010 Buildings
### Accumulated Depreciation - Office Buildings 1 07 04 011 Accumulated Depreciation - Buildings
1 07 04 012 Accumulated Impairment Losses - Buildings
212 School Buildings 1 07 04 020 School Buildings
### Accumulated Depreciation - School Buildings 1 07 04 021 Accumulated Depreciation - School Buildings

Conversion of LGS RCA5 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
1 07 04 022 Accumulated Impairment Losses - School Buildings
213 Hospitals and Health Centers 1 07 04 030 Hospitals and Health Centers
### Accumulated Depreciation - Hospitals and Health Centers 1 07 04 031 Accumulated Depreciation - Hospitals and Health Centers
1 07 04 032 Accumulated Impairment Losses - Hospitals and Health Centers
214 Markets and Slaughterhouses 1 07 04 040 Markets
### Accumulated Depreciation - Markets and Slaughterhouses 1 07 04 041 Accumulated Depreciation - Markets
1 07 04 042 Accumulated Impairment Losses - Markets
1 07 04 050 Slaughterhouses
1 07 04 051 Accumulated Depreciation - Slaughterhouses
1 07 04 052 Accumulated Impairment Losses- Slaughterhouses
215 Other Structures 1 07 04 060 Hostels and Dormitories
### Accumulated Depreciation - Other Structures 1 07 04 061 Accumulated Depreciation - Hostels and Dormitories
1 07 04 062 Accumulated Impairment Losses - Hostels and Dormitories
1 07 04 990 Other Structures
1 07 04 991 Accumulated Depreciation - Other Structures
1 07 04 992 Accumulated Impairment Losses - Other Structures
1 06 01 020 Investment Property, Buildings
1 06 01 021 Accumulated Depreciation - Investment Property, Buildings
1 06 01 022 Accumulated Impairment Losses - Investment Property, Buildings
LEASEHOLD IMPROVEMENTS
218 Leasehold Improvements, Land 1 07 09 010 Leased Assets Improvements, Land
### Accumulated Depreciation - Leasehold Improvements, Land 1 07 09 011 Accumulated Depreciation - Leased Assets Improvements, Land

1 07 09 012 Accumulated Impairment Losses - Leased Assets Improvements, Land

219 Leasehold Improvements, Buildings 1 07 09 020 Leased Assets Improvements, Buildings
### Accumulated Depreciation - Leasehold Improvements, Buildings
1 07 09 021 Accumulated Depreciation - Leased Assets Improvements, Buildings
Accumulated Impairment Losses - Leased Assets Improvements,
1 07 09 022 Buildings
220 Other Leasehold Improvements 1 07 09 990 Other Leased Assets Improvements
### Accumulated Depreciation - Other Leasehold Improvements 1 07 09 991 Accumulated Depreciation - Other Leased Assets Improvements

1 07 09 992 Accumulated Impairment Losses - Other Leased Assets Improvements

OFFICE EQUIPMENT, FURNITURE AND FIXTURES
221 Office Equipment 1 07 05 020 Office Equipment
### Accumulated Depreciation - Office Equipment 1 07 05 021 Accumulated Depreciation - Office Equipment
1 07 05 022 Accumulated Impairment Losses - Office Equipment

Conversion of LGS RCA6 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
222 Furniture and Fixtures 1 07 07 010 Furniture and Fixtures
### Accumulated Depreciation - Furniture and Fixtures 1 07 07 011 Accumulated Depreciation - Furniture and Fixtures
1 07 07 012 Accumulated Impairment Losses - Furniture and Fixtures
223 IT Equipment and Software 1 07 05 030 Information and Communication Technology Equipment
### Accumulated Depreciation - IT Equipment Accumulated Depreciation - Information and Communication
1 07 05 031 Technology Equipment
Accumulated Impairment Losses - Information and Communication
1 07 05 032 Technology Equipment
224 Library Books 1 07 07 020 Books
### Accumulated Depreciation - Library Books 1 07 07 021 Accumulated Depreciation - Books
1 07 07 022 Accumulated Impairment Losses - Books
MACHINERIES AND EQUIPMENT
226 Machinery 1 07 05 010 Machinery
### Accumulated Depreciation - Machinery 1 07 05 011 Accumulated Depreciation - Machinery
1 07 05 012 Accumulated Impairment Losses - Machinery
227 Agricultural, Fishery and Forestry Equipment 1 07 05 040 Agricultural and Forestry Equipment
### Accumulated Depreciation - Agricultural, Fishery and Forestry
Equipment 1 07 05 041 Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
1 07 05 042 Equipment
1 07 05 050 Marine and Fishery Equipment
1 07 05 051 Accumulated Depreciation - Marine and Fishery Equipment
1 07 05 052 Accumulated Impairment Losses - Marine and Fishery Equipment
228 Airport Equipment 1 07 05 060 Airport Equipment
### Accumulated Depreciation - Airport Equipment 1 07 05 061 Accumulated Depreciation - Airport Equipment
1 07 05 062 Accumulated Impairment Losses - Airport Equipment
229 Communication Equipment 1 07 05 070 Communication Equipment
### Accumulated Depreciation - Communication Equipment 1 07 05 071 Accumulated Depreciation - Communication Equipment
1 07 05 072 Accumulated Impairment Losses - Communication Equipment
230 Construction and Heavy Equipment 1 07 05 080 Construction and Heavy Equipment
### Accumulated Depreciation - Construction and Heavy Equipment
1 07 05 081 Accumulated Depreciation - Construction and Heavy Equipment

1 07 05 082 Accumulated Impairment Losses - Construction and Heavy Equipment

231 Disaster Response and Rescue Equipment 1 07 05 090 Disaster Response and Rescue Equipment

Conversion of LGS RCA7 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
### Accumulated Depreciation - Disaster Response and Rescue
Equipment 1 07 05 091 Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue
1 07 05 092 Equipment
232 Hospital Equipment 1 07 05 110 Medical Equipment
### Accumulated Depreciation - Hospital Equipment 1 07 05 111 Accumulated Depreciation - Medical Equipment
1 07 05 112 Accumulated Impairment Losses - Medical Equipment
233 Medical, Dental and Laboratory Equipment 1 07 05 100 Military, Police and Security Equipment
### Accumulated Depreciation - Medical, Dental and Laboratory
Equipment 1 07 05 111 Accumulated Depreciation - Medical Equipment
1 07 05 112 Accumulated Impairment Losses - Medical Equipment
234 Military and Police Equipment 1 07 05 100 Military, Police and Security Equipment
### Accumulated Depreciation - Military and Police Equipment 1 07 05 101 Accumulated Depreciation - Military, Police and Security Equipment
Accumulated Impairment Losses - Military, Police and Security
1 07 05 102 Equipment
235 Sports Equipment 1 07 05 130 Sports Equipment
### Accumulated Depreciation - Sports Equipment 1 07 05 131 Accumulated Depreciation - Sports Equipment
1 07 05 132 Accumulated Impairment Losses - Sports Equipment
236 Technical and Scientific Equipment 1 07 05 140 Technical and Scientific Equipment
### Accumulated Depreciation - Technical and Scientific Equipment
1 07 05 141 Accumulated Depreciation - Technical and Scientific Equipment

1 07 05 142 Accumulated Impairment Losses - Technical and Scientific Equipment

240 Other Machinery and Equipment 1 07 05 990 Other Machinery and Equipment
### Accumulated Depreciation - Other Machinery and Equipment 1 07 05 991 Accumulated Depreciation - Other Machinery and Equipment
1 07 05 992 Accumulated Impairment Losses - Other Machinery and Equipment
1 07 05 120 Printing Equipment
1 07 05 121 Accumulated Depreciation - Printing Equipment
1 07 05 122 Accumulated Impairment Losses - Printing Equipment
TRANSPORTATION EQUIPMENT
241 Motor Vehicles 1 07 06 010 Motor Vehicles
### Accumulated Depreciation - Motor Vehicles 1 07 06 011 Accumulated Depreciation - Motor Vehicles
1 07 06 012 Accumulated Impairment Losses - Motor Vehicles
242 Trains 1 07 06 020 Trains
### Accumulated Depreciation - Trains 1 07 06 021 Accumulated Depreciation - Trains
1 07 06 022 Accumulated Impairment Losses - Trains

Conversion of LGS RCA8 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
243 Aircrafts and Aircraft Ground Equipment 1 07 06 030 Aircrafts and Aircrafts Ground Equipment
### Accumulated Depreciation - Aircraft and Aircraft Ground Equipment
1 07 06 031 Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
1 07 06 032 Equipment
244 Watercrafts 1 07 06 040 Watercrafts
### Accumulated Depreciation - Watercrafts 1 07 06 041 Accumulated Depreciation - Watercrafts
1 07 06 042 Accumulated Impairment Losses - Watercrafts
248 Other Transportation Equipment 1 07 06 990 Other Transportation Equipment
### Accumulated Depreciation - Other Transportation Equipment 1 07 06 991 Accumulated Depreciation - Other Transportation Equipment
1 07 06 992 Accumulated Impairment Losses - Other Transportation Equipment
OTHER PROPERTY, PLANT AND EQUIPMENT
250 Other Property, Plant and Equipment 1 07 99 990 Other Property, Plant and Equipment
### Accumulated Depreciation - Other Property, Plant and Equipment
1 07 99 991 Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
1 07 99 992 Equipment
PUBLIC INFRASTRUCTURES
251 Roads, Highways and Bridges 1 07 03 010 Road Networks
1 07 03 011 Accumulated Depreciation - Road Networks
1 07 03 012 Accumulated Impairment Losses - Road Networks
252 Parks, Plazas and Monuments 1 07 03 090 Parks, Plazas and Monuments
1 07 03 091 Accumulated Depreciation - Parks, Plazas and Monuments
1 07 03 092 Accumulated Impairment Losses - Parks, Plazas and Monuments
253 Ports, Lighthouses and Harbors 1 07 03 070 Seaport Systems
1 07 03 071 Accumulated Depreciation - Seaport Systems
1 07 03 072 Accumulated Impairment Losses - Seaport Systems
254 Artesian Wells, Reservoirs, Pumping Stations and Conduits 1 07 03 040 Water Supply Systems
1 07 03 041 Accumulated Depreciation - Water Supply Systems
1 07 03 042 Accumulated Impairment Losses - Water Supply Systems
255 Irrigation, Canals and Laterals 1 07 03 040 Water Supply Systems
1 07 03 041 Accumulated Depreciation - Water Supply Systems
1 07 03 042 Accumulated Impairment Losses - Water Supply Systems
256 Flood Controls 1 07 03 020 Flood Control Systems
1 07 03 021 Accumulated Depreciation - Flood Control Systems
1 07 03 022 Accumulated Impairment Losses - Flood Control Systems

Conversion of LGS RCA9 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
257 Waterways, Aqueducts, Seawalls, River Walls and Others 1 07 03 020 Flood Control Systems
1 07 03 021 Accumulated Depreciation - Flood Control Systems
1 07 03 022 Accumulated Impairment Losses - Flood Control Systems
260 Other Public Infrastructures 1 07 03 990 Other Infrastructure Assets
1 07 03 991 Accumulated Depreciation - Other Infrastructure Assets
1 07 03 992 Accumulated Impairment Losses - Other Infrastructure Assets
1 07 03 030 Sewer Systems
1 07 03 031 Accumulated Depreciation - Sewer Systems
1 07 03 032 Accumulated Impairment Losses - Sewer Systems
1 07 03 060 Communication Networks
1 07 03 061 Accumulated Depreciation - Communication Networks
1 07 03 062 Accumulated Impairment Losses - Communication Networks

REFORESTATION PROJECTS
261 Reforestation - Upland not applicable
262 Reforestation - Marshland/Swampland

CONSTRUCTION IN PROGRESS
Agency Assets
264 Construction in Progress - Agency Assets 1 07 10 010 Construction in Progress - Land Improvements
1 07 10 030 Construction in Progress - Buildings and Other Structures
1 07 10 050 Construction in Progress - Leased Assets Improvements

Public Infrastructures/Reforestation Projects

266 Construction in Progress - Roads, Highways and Bridges
267 Construction in Progress - Parks, Plazas and Monuments
268 Construction in Progress - Ports, Lighthouses and Harbors
269 Construction in Progress - Artesian Wells, Reservoirs, Pumping
Stations and Conduits 1 07 10 020 Construction in Progress - Infrastructure Assets
270 Construction in Progress - Irrigation, Canals and Laterals
271 Construction in Progress - Flood Controls
272 Construction in Progress - Waterways, Aqueducts, Seawalls, River
Walls and Others
273 Construction in Progress - Other Public Infrastructures
274 Construction in Progress - Reforestation - Upland
275 Construction in Progress - Reforestation - Marshland/Swampland not applicable

Conversion of LGS RCA10 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009

OTHER ASSETS
281 Work/Other Animals 1 07 99 010 Work/Zoo Animals
1 07 99 011 Accumulated Depreciation - Work/Zoo Animals
1 07 99 012 Accumulated Impairment Losses - Work/Zoo Animals
282 Breeding Stocks 1 08 01 010 Breeding Stocks
283 Arts, Archeological Specimen and Other Exhibits not applicable
284 Items in Transit
285 Restricted Fund/Cash 1 02 05 990 Other Investments
1 02 05 991 Allowance for Impairment - Other Investments
290 Other Assets not applicable

LIABILITIES
CURRENT LIABILITIES
Payable Accounts
401 Accounts Payable 2 01 01 010 Accounts Payable
2 01 01 060 Operating Lease Payable
2 01 01 070 Finance Lease Payable
2 01 01 080 Awards and Rewards Payable
402 Notes Payable 2 01 01 040 Notes Payable
403 Due to Officers and Employees 2 01 01 020 Due to Officers and Employees
408 Dividend Payable
409 Interest Payable 2 01 01 050 Interest Payable
Inter - Agency Payables
411 Due to National Treasury not applicable
412 Due to BIR 2 02 01 010 Due to BIR
413 Due to GSIS 2 02 01 020 Due to GSIS
414 Due to PAG-IBIG 2 02 01 030 Due to Pag-IBIG
415 Due to PHILHEALTH 2 02 01 040 Due to PhilHealth
416 Due to Other NGAs 2 02 01 050 Due to NGAs
417 Due to Other GOCCs 2 02 01 060 Due to GOCCs
418 Due to LGUs 2 02 01 070 Due to LGUs
Intra - Agency Payables
421 Due to Central Office/Home Office
422 Due to Regional Offices/Staff Bureaus/Branch Offices not applicable
423 Due to Operating Units

Conversion of LGS RCA11 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
424 Due to Other Funds 2 03 01 010 Due to Other Funds
2 03 01 020 Due to Special Accounts
2 03 01 030 Due to Economic Enterprises
425 Due to Subsidiaries/affiliates not applicable
Other Liability Accounts
426 Guaranty Deposits Payable 2 04 01 040 Guaranty/Security Deposits Payable
427 Performance/Bidders/Bail Bonds Payable 2 04 01 030 Bail Bonds Payable
428 Currency Swap Payable not applicable
429 Tax Refunds Payable not applicable
438 Trust Liability - DRRM 2 04 01 020 Trust Liabilities - Disaster Risk Reduction and Management Fund
439 Other Payables 2 99 99 990 Other Payables
LONG - TERM LIABILITIES
Mortgage/Bonds/Loans Payable
441 Mortgage Payable not applicable
442 Bonds Payable - Domestic 2 01 02 020 Bonds Payable - Domestic
443 Bonds Payable - Foreign not applicable
444 Loans Payable - Domestic 2 01 02 040 Loans Payable - Domestic
445 Loans Payable - Foreign 2 01 02 050 Loans Payable - Foreign
450 Other Long - Term Liabilities 2 99 99 990 Other Payables

DEFERRED CREDITS
451 Deferred Real Property Tax Income 2 05 01 010 Deferred Real Property Tax
452 Deferred Special Education Tax Income 2 05 01 020 Deferred Special Education Tax
455 Other Deferred Credits 2 05 01 990 Other Deferred Credits

EQUITY

GOVERNMENT EQUITY
501 Government Equity 3 01 01 010 Government Equity
502 Capital Stock not applicable
503 Paid in Capital in Excess of Par Value not applicable
504 Subscribed Capital Stock not applicable
505 Restricted Capital 3 01 01 010 Government Equity
506 Appraisal Capital Stock not applicable
507 Treasury Stock not applicable

Conversion of LGS RCA12 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
510 Retained Earnings not applicable
INTERMEDIATE ACCOUNTS
511 Cost of Goods Sold 5 04 02 010 Cost of Sales
5 04 01 010 Direct Materials
5 04 01 020 Direct Labor
5 04 01 030 Manufacturing Overhead
512 Income and Expense Summary 3 02 01 010 Income and Expense Summary
513 Retained Operating Surplus 3 02 01 010 Income and Expense Summary

INCOME

TAX REVENUE
National Taxes
551 Business Tax
552 Capital Gain Tax
553 Documentary Stamp Tax
554 Donors Tax
555 Estate Tax
556 Excise Tax on Articles
557 Final Tax not applicable
558 Franchise Tax
559 Immigration Tax
560 Import Duties
561 Income Tax - Individuals
562 Income Tax - Partnerships
563 Income Tax - Corporations
564 Professional Tax 4 01 01 020 Professional Tax
565 Stock Transfer Tax
566 Tax on Forest Products
567 Value Added Tax not applicable
568 Value Added Tax - Expanded
569 Travel Tax
578 Other National Taxes not applicable
579 Fines and Penalties - National Taxes
Local Taxes
581 Amusement Tax 4 01 03 060 Amusement Tax

Conversion of LGS RCA13 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
582 Business Tax 4 01 03 030 Business Tax
583 Community Tax 4 01 01 050 Community Tax
584 Franchise Tax 4 01 03 070 Franchise Tax
585 Occupation Tax 4 02 01 140 Occupation Fees
586 Printing and Publication Tax 4 01 03 080 Printing and Publication Tax
587 Property Transfer Tax 4 01 02 080 Real Property Transfer Tax
588 Real Property Tax 4 01 02 040 Real Property Tax- Basic
589 Real Property Tax on Idle Lands 4 01 02 060 Special Levy on Idle Lands
590 Special Assessment Tax 4 01 02 070 Special Levy on Lands Benefited by Public Works Projects
591 Special Education Tax 4 01 02 050 Special Education Tax
592 Tax on Delivery Trucks and Vans 4 01 03 050 Tax on Delivery Trucks and Vans
593 Tax on Sand, Gravel and Other Quarry Products 4 01 03 040 Tax on Sand, Gravel and Other Quarry Products
598 Other Local Taxes 4 01 04 990 Other Taxes
599 Fines and Penalties - Local Taxes Tax Revenue - Fines and Penalties - Taxes on Individual and
4 01 05 010 Corporation
4 01 05 020 Tax Revenue - Fines and Penalties - Property Taxes
4 01 05 030 Tax Revenue - Fines and Penalties - Taxes on Goods and Services
4 01 05 040 Tax Revenue - Fines and Penalties - Other Taxes

GENERAL INCOME ACCOUNTS

Permits and Licenses
601 Fees on Weights and Measures 4 02 01 160 Fees for Sealing and Licensing of Weights and Measures
602 Fishery Rental Fees 4 02 01 150 Fishery Rental Fees
603 Franchising and Licensing Fees 4 02 01 010 Permit Fees
604 Motor Vehicles Users Charge not applicable
605 Permit Fees 4 02 01 010 Permit Fees
606 Registration Fees 4 02 01 020 Registration Fees
608 Other Permits and Licenses 4 02 01 990 Other Service Income
609 Fines and Penalties - Permits and Licenses 4 02 01 980 Fines and Penalties - Service Income

Service Income
611 Affiliation Fees 4 02 02 020 Affiliation Fees
612 Athletic and Cultural Fees 4 02 02 010 School Fees
613 Clearance and Certification Fees 4 02 01 040 Clearance and Certification Fees
4 02 01 110 Verification and Authentication Fees
614 Comprehensive Examination Fees 4 02 02 010 School Fees

Conversion of LGS RCA14 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
615 Diploma and Graduation Fees 4 02 02 010 School Fees
616 Garbage Fees 4 02 02 190 Garbage Fees
617 Inspection Fees 4 02 01 100 Inspection Fees
618 Library Fees 4 02 02 010 School Fees
619 Medical, Dental and Laboratory Fees 4 02 02 200 Hospital Fees
620 Passport and Visa Fees not applicable
621 Processing Fees 4 02 01 130 Processing Fees
622 Seminar Fees 4 02 02 040 Seminar/Training Fees
623 Toll and Terminal Fees 4 02 02 080 Road Network Fees
624 Transcript of Records Fees 4 02 02 010 School Fees

628 Other Service Income 4 02 01 990 Other Service Income

4 02 01 030 Registration Plates, Tags and Stickers Fees
4 02 01 070 Supervision and Regulation Enforcement Fees
629 Fines and Penalties - Service Income 4 02 01 980 Fines and Penalties - Service Income

Business Income
631 Hospital Fees 4 02 02 200 Hospital Fees
632 Income from Canteen Operations
633 Income from Cemetery Operations 4 02 02 160 Receipt from Cemetery Operations
634 Income from Communication Facilities 4 02 02 060 Communication Network Fees
635 Income from Dormitory Operations Receipts from Operation of Hostels/Dormitories and Other Like
4 02 02 130 Facilities
636 Income from Markets 4 02 02 140 Receipt from Market Operations
637 Income from Slaughterhouses 4 02 02 150 Receipt from Slaughterhouse Operation
638 Income from Transportation Systems 4 02 02 070 Transportation System Fees
639 Income from Waterworks Systems 4 02 02 090 Waterworks System Fees
640 Landing and Parking Fees 4 02 02 120 Parking Fees
641 Printing and Publication Income 4 02 02 170 Income from Printing and Publication
642 Rent Income 4 02 02 050 Rent Income
4 02 02 250 Lease Revenue
643 Sales Revenue 4 02 02 180 Sales Revenue
644 Tuition Fees 4 02 02 010 School Fees
648 Other Business Income 4 02 02 100 Power Supply System Fees
4 02 02 110 Seaport System Fees
4 02 02 990 Other Business Income

Conversion of LGS RCA15 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
649 Fines and Penalties - Business Income 4 02 02 980 Fines and Penalties - Business Income

Subsidy Income
651 Subsidy Income from National Government 4 03 01 010 Subsidy from National Government
652 Subsidy from other National Government Agencies
653 Subsidy from Central Office /Home Office
654 Subsidy from Regional Office/Staff Bureaus/Branch Offices not
applic
able

655 Subsidy from Operating Unit

656 Subsidy from Other LGUs 4 03 01 020 Subsidy from Local Government Units
657 Subsidy from Other Funds 4 03 01 040 Subsidy from Other Funds
4 03 01 050 Subsidy from General Fund Proper/Other Special Accounts
4 03 01 060 Subsidy from Other Local Economic Enterprise
658 Subsidy from Subsidiaries/Affiliates not applicable
Other Income
661 Dividend Income 4 02 02 210 Dividend Income
662 Income from Grants and Donations 4 04 02 010 Grants and Donations in Cash
4 04 02 020 Grants and Donations in Kind
4 04 02 030 Grants from Concessionary loans
663 Insurance Income
664 Interest Income 4 02 02 220 Interest Income
665 Internal Revenue Allotment 4 01 06 010 Share from Internal Revenue Collections (IRA)
666 Sale of Confiscated/Abandoned/Seized Goods and Properties Sale of Garnished/Confiscated/Abandoned/Seized Goods and
4 07 01 010 Properties
667 Share from Economic Zones 4 01 06 050 Share from Economic Zones
668 Share from Expanded Value Added Tax (EVAT) 4 01 06 020 Share from Expanded Value Added Tax
669 Share from National Wealth 4 01 06 030 Share from National Wealth
670 Share from PAGCOR/PCSO 4 04 01 010 Share from PAGCOR
4 04 01 020 Share from PCSO
671 Share from Tobacco Excise Tax 4 01 06 040 Share from Tobacco Excise Tax (RA 7171 and 8240)
678 Miscellaneous Income 4 06 01 010 Miscellaneous Income
679 Other Fines and Penalties

GAIN/LOSS ACCOUNTS

Conversion of LGS RCA16 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009

681 Gain/Loss on Foreign Exchange (FOREX) 4 05 01 020 Gain on Foreign Exchange (FOREX)
5 05 04 010 Loss on Foreign Exchange (FOREX)
682 Gain/Loss on Sale of Disposed Assets 5 05 04 070 Loss on Sale of Assets
5 05 04 040 Loss on Sale of Propery, Plant and Equipment
5 05 04 030 Loss on Sale of Investment Property
4 05 01 040 Gain on Sale of Investment Property
4 05 01 050 Gain on Sale of Property, Plant and Equipment
683 Gain/Loss on Sale of Securities 4 05 01 010 Gain from Changes in Fair Value of Financial Instruments
4 05 01 030 Gain on Sale of Investments
5 05 04 020 Loss on Sale of Investments
684 Prior Years' Adjustments 3 01 01 020 Prior Period Adjustment

EXPENSES

PERSONAL SERVICES
Salaries and Wages
701 Salaries and Wages - Regular 5 01 01 010 Salaries and Wages - Regular
702 Salaries and Wages - Military/Uniformed
703 Salaries and Wages - Part-time
704 Salaries and Wages - Substitute
705 Salaries and Wages - Casual 5 01 01 020 Salaries and Wages - Casual/Contractual
706 Salaries and Wages - Contractual
707 Salaries and Wages - Emergency
Other Compensation
711 Personnel Economic Relief Allowance ( PERA) 5 01 02 010 Personal Economic Relief Allowance (PERA)
712 Additional Compensation ( ADCOM)
713 Representation Allowance (RA) 5 01 02 020 Representation Allowance (RA)
714 Transportation Allowance (TA) 5 01 02 030 Transportation Allowance (TA)
715 Clothing/Uniform Allowance 5 01 02 040 Clothing/Uniform Allowance
716 Subsistence, Laundry and Quarter Allowance 5 01 02 050 Subsistence Allowance
717 Productivity Incentive Allowance 5 01 02 080 Productivity Incentive Allowance
718 Overseas Allowance 5 01 02 090 Overseas Allowance
719 Other Bonuses and Allowances 5 01 02 990 Other Bonuses and Allowances
5 01 02 060 Laundry Allowance

Conversion of LGS RCA17 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
5 01 02 070 Quarters Allowance

720 Honoraria 5 01 02 100 Honoraria

721 Hazard Pay 5 01 02 110 Hazard Pay
722 Longevity Pay 5 01 02 120 Longevity Pay
723 Overtime and Night Pay 5 01 02 130 Overtime and Night Pay
724 Cash Gift 5 01 02 150 Cash Gift
725 Year End Bonus 5 01 02 140 Year End Bonus
Personnel Benefits Contributions
731 Life and Retirement Insurance Contributions 5 01 03 010 Retirement and Life Insurance Premiums
732 PAG-IBIG Contributions 5 01 03 020 Pag-IBIG Contributions
733 PHILHEALTH Contributions 5 01 03 030 PhilHealth Contributions
734 ECC Contributions 5 01 03 040 Employees Compensation Insurance Premiums
Other Personnel Benefits
738 Pension Benefits - Civilian 5 01 04 010 Pension Benefits
739 Pension Benefits - Military/Uniformed
740 Retirement Benefits - Civilian 5 01 04 020 Retirement Gratuity
741 Retirement Benefits - Military/Uniformed
742 Terminal Leave Benefits 5 01 04 030 Terminal Leave Benefits
743 Health Workers Benefits
749 Other Personnel Benefits 5 01 04 990 Other Personnel Benefits
5 01 03 050 Provident/Welfare Fund Contributions
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
751 Traveling Expenses - Local 5 02 01 010 Traveling Expenses - Local
752 Traveling Expenses - Foreign 5 02 01 020 Traveling Expenses - Foreign
Training and Scholarship Expenses
753 Training Expenses 5 02 02 010 Training Expenses
754 Scholarship Expenses 5 02 02 020 Scholarship Grants/Expenses
Supplies and Materials Expenses
755 Office Supplies Expenses 5 02 03 010 Office Supplies Expenses
756 Accountable Forms Expenses 5 02 03 020 Accountable Forms Expenses
757 Animal/Zoological Supplies Expenses 5 02 03 040 Animal/Zoological Supplies Expenses
758 Food Supplies Expenses 5 02 03 050 Food Supplies Expenses
5 02 03 060 Welfare Goods Expenses
759 Drugs and Medicines Expenses 5 02 03 070 Drugs and Medicines Expenses

Conversion of LGS RCA18 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
760 Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 Medical, Dental and Laboratory Supplies Expenses
761 Gasoline, Oil and Lubricants Expenses 5 0 03 090 Fuel, Oil and Lubricants Expenses
762 Agricultural Supplies Expenses 5 02 03 100 Agricultural and Marine Supplies Expenses
763 Textbooks and Instructional Materials Expenses 5 02 03 110 Textbooks and Instructional Materials Expenses
764 Military and Police Supplies Expenses 5 02 03 120 Military, Police and Traffic Supplies Expenses
765 Other Supplies Expenses 5 02 03 030 Non-Accountable Forms Expenses
5 02 03 130 Chemical and Filtering Supplies Expenses
5 02 03 990 Other Supplies and Materials Expenses
Utility Expenses
766 Water Expenses 5 02 04 010 Water Expenses
767 Electricity Expenses 5 02 04 020 Electricity Expenses
768 Cooking Gas Expenses 5 02 03 990 Other Supplies and Materials Expenses
Communication Expenses
771 Postage and Deliveries 5 02 05 010 Postage and Courier Services
772 Telephone Expenses - Landline
773 Telephone Expenses - Mobile 5 02 05 020 Telephone Expenses
774 Internet Expenses 5 02 05 030 Internet Subscription Expenses
775 Cable, Satellite, Telegraph, and Radio Expenses 5 02 05 040 Cable, Satellite, Telegraph and Radio Expenses
778 Membership Dues and Contributions to Organizations 5 02 99 060 Membership Dues and Contributions to Organizations
779 Awards and Indemnities 5 02 06 010 Awards/Rewards Expenses
780 Advertising Expenses 5 02 99 010 Advertising Expenses
781 Printing and Binding Expenses 5 02 09 010 Generation, Transmission and Distribution Expenses
782 Rent Expenses 5 02 99 050 Rent Expenses
783 Representation Expenses 5 02 99 030 Representation Expenses
784 Transportation and Delivery Expenses 5 02 09 010 Generation, Transmission and Distribution Expenses
785 Storage Expenses 5 02 99 050 Rent Expenses
786 Subscriptions Expenses 5 02 99 070 Subscription Expenses
787 Survey Expenses 5 02 07 010 Survey Expenses
788 Rewards and Other Claims 5 02 06 010 Awards/Rewards Expenses
5 02 06 020 Prizes
Professional Services
791 Legal Services 5 02 11 010 Legal Services
792 Auditing Services 5 02 11 020 Auditing Services
793 Consultancy Services 5 02 11 030 Consultancy Services
794 Environment/Sanitary Services 5 02 12 010 Environment/Sanitary Services
795 General Services 5 02 12 990 Other General Services

Conversion of LGS RCA19 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
796 Janitorial Services 5 02 12 020 Janitorial Services
797 Security Services 5 02 12 030 Security Services
799 Other Professional Services 5 02 11 990 Other Professional Services

Repairs and Maintenance

Land Improvements
802 Repairs and Maintenance - Land Improvements 5 02 13 020 Repairs and Maintenance - Land Improvements
803 Repairs and Maintenance - Runways/Taxiways
804 Repairs and Maintenance - Railways 5 02 13 030 Repairs and Maintenance - Infrastructure Assets
805 Repairs and Maintenance - Electrification, Power and Energy
Structures
Buildings
811 Repairs and Maintenance - Office Buildings
812 Repairs and Maintenance - School Buildings
813 Repairs and Maintenance - Hospitals and Health Centers 5 02 13 040 Repairs and Maintenance - Buildings and Other Structures
814 Repairs and Maintenance - Markets and Slaughterhouses
815 Repairs and Maintenance - Other Structures
5 02 13 010 Repairs and Maintenance - Investment Property
Leasehold Improvements
818 Repairs and Maintenance - Leasehold Improvements, Land
819 Repairs and Maintenance - Leasehold Improvements, Buildings 5 02 13 090 Repairs and Maintenance - Leased Assets Improvements
820 Repairs and Maintenance - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
821 Repairs and Maintenance - Office Equipment 5 02 13 050 Repairs and Maintenance - Machinery and Equipment
822 Repairs and Maintenance - Furniture and Fixtures 5 02 13 070 Repairs and Maintenance - Furniture and Fixtures
823 Repairs and Maintenance - IT Equipment and Software 5 02 13 050 Repairs and Maintenance - Machinery and Equipment
Machineries and Equipment
826 Repairs and Maintenance - Machinery
827 Repairs and Maintenance - Agricultural, Fishery and Forestry
Equipment
828 Repairs and Maintenance - Airport Equipment
829 Repairs and Maintenance - Communication Equipment
830 Repairs and Maintenance - Construction and Heavy Equipment
831 Repairs and Maintenance - Disaster Response and Rescue Equipment 5 02 13 050 Repairs and Maintenance - Machinery and Equipment
832 Repairs and Maintenance - Hospital Equipment
833 Repairs and Maintenance - Medical, Dental and Laboratory Equipment

Conversion of LGS RCA20 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
834 Repairs and Maintenance - Military and Police Equipment
835 Repairs and Maintenance - Sports Equipment
836 Repairs and Maintenance - Technical and Scientific Equipment
840 Repairs and Maintenance - Other Machinerry and Equipment
Transportation Equipment
841 Repairs and Maintenance - Motor Vehicles
842 Repairs and Maintenance - Trains
843 Repairs and Maintenance - Aircraft and Aircraft Ground Equipment 5 02 13 060 Repairs and Maintenance - Transportation Equipment
844 Repairs and Maintenance - Watercrafts
848 Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment
850 Repairs and Maintenance - Other Property, Plant and Equipment 5 02 13 990 Repairs and Maintenance - Other Property, Plant and Equipment
Public Infrastructures
851 Repairs and Maintenance - Roads, Highways and Bridges
852 Repairs and Maintenance - Parks, Plazas and Monuments
853 Repairs and Maintenance - Ports, Lighthouses and Harbors
854 Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping
Stations and Conduits
855 Repairs and Maintenance - Irrigation, Canals and Laterals 5 02 13 030 Repairs and Maintenance - Infrastructure Assets
856 Repairs and Maintenance - Flood Controls
857 Repairs and Maintenance - Waterways, Aqueducts, Seawalls,
Riverwalls and Others
860 Repairs and Maintenance - Other Public Infrastructures
Reforestation Projects
861 Repairs and Maintenance - Reforestation - Upland
862 Repairs and Maintenance - Reforestation - Marshland/Swampland not applicable

Subsidies and Donations

871 Subsidy to National Government Agencies 5 02 14 020 Subsidy to NGAs
872 Subsidy to Regional Offices/Staff Bureaus/Branch Offices
873 Subsidy to Operating Units not applicable
874 Subsidy to Local Government Units 5 02 14 030 Subsidy to Local Government Units
875 Subsidy to Government Owned and Controlled Corporations
876 Subsidy to NGOs/POs not applicable
877 Subsidy to Other Funds 5 02 14 060 Subsidy to Other Funds
5 02 15 010 Transfers of Unspent Current Year DRRM Funds to the Trust Funds

Conversion of LGS RCA21 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
5 02 15 020 Transfers for Project Equity Share /LGU Counterpart
5 02 14 070 Subsidy to General Fund Proper/Special Accounts
5 02 14 080 Subsidy to Local Economic Enterprises
878 Donations 5 02 99 080 Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
881 Confidential Expenses 5 02 10 010 Confidential Expenses
882 Intelligence Expenses 5 02 10 020 Intelligence Expenses
883 Extraordinary Expenses 5 02 10 030 Extraordinary and Miscellaneous Expenses
884 Miscellaneous Expenses 5 02 10 030 Extraordinary and Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
891 Taxes, Duties and Licenses 5 02 16 010 Taxes, Duties and Licenses
892 Fidelity Bond Premiums 5 02 16 020 Fidelity Bond Premiums
893 Insurance Expenses 5 02 16 030 Insurance Expenses
Non-Cash Expenses
Bad Debts
901 Bad Debts Expense not applicable
Depreciation
Land Improvements
902 Depreciation - Land Improvements 5 05 01 020 Depreciation - Land Improvements
903 Depreciation - Runways/Taxiways
904 Depreciation - Railways 5 05 01 030 Depreciation - Infrastructure Assets
905 Depreciation - Electrification, Power and Energy Structures
Buildings
911 Depreciation - Office Buildings
912 Depreciation - School Buildings
913 Depreciation - Hospitals and Health Centers 5 05 01 040 Depreciation - Buildings and Other Structures
914 Depreciation - Markets and Slaughterhouses
915 Depreciation - Other Structures
5 05 01 010 Depreciation - Investment Property
Leasehold Improvements
918 Depreciation - Leasehold Improvements, Land
919 Depreciation - Leasehold Improvements, Buildings 5 05 01 090 Depreciation - Leased Assets Improvements
920 Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
921 Depreciation - Office Equipment 5 05 01 050 Depreciation - Machinery and Equipment
922 Depreciation - Furniture and Fixtures 5 05 01 070 Depreciation - Furniture, Fixtures and Books

Conversion of LGS RCA22 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009
923 Depreciation - IT Equipment 5 05 01 050 Depreciation - Machinery and Equipment
924 Depreciation - Library Books 5 05 01 070 Depreciation - Furniture, Fixtures and Books
Machinery and Equipment
926 Depreciation -Machinery
927 Depreciation - Agricultural, Fishery and Forestry Equipment
928 Depreciation - Airport Equipment
929 Depreciation - Communication Equipment
930 Depreciation - Construction and Heavy Equipment
931 Depreciation - Disaster Response and Rescue Equipment 5 05 01 050 Depreciation - Machinery and Equipment
932 Depreciation - Hospital Equipment
933 Depreciation - Medical, Dental and Laboratory Equipment
934 Depreciation - Military and Police Equipment
935 Depreciation - Sports Equipment
936 Depreciation - Technical and Scientific Equipment
940 Depreciation - Other Machinery and Equipment
Transportation Equipment
941 Depreciation - Motor Vehicles
942 Depreciation - Trains
943 Depreciation - Aircraft and Aircraft Ground Equipment 5 05 01 060 Depreciation - Transportation Equipment
944 Depreciation - Watercrafts
948 Depreciation - Other Transportation Equipment
Other Property, Plant and Equipment
950 Depreciation - Other Property, Plant and Equipment 5 05 01 990 Depreciation - Other Property, Plant and Equipment
Depletion
951 Obsolescence - IT Software 5 05 02 010 Amortization - Intangible Assets

Discounts
954 Discount on Real Property Taxes 4 01 02 041 Discount on Real Property Tax- Basic
955 Discount on Special Education Tax 4 01 02 051 Discount on Special Education Tax

Tax Exemptions and Refunds

957 Loss from Tax Exemptions not applicable
958 Tax Refunds not applicable

Remittance to National Treasury from Assets Disposal

959 Remittance to National Treasury from Assets Disposal not applicable

Conversion of LGS RCA23 of 24

 Philippine Government Chart of Accounts Revised Chart of Accounts for LGS
COA circular 2004-008 with updates COA Circular 2015-009

Other Maintenance and Operating Expenses Other Maint

961 Loss of Assets 5 05 04 090 Loss of Assets
962 Loss on Guaranty 5 05 04 100 Loss on Guaranty
969 5 02 99 990 Other Maintenance and Operating Expenses
5 02 07 020 Research, Exploration and Development Expenses
5 02 08 010 Demolition and Relocation Expenses
5 02 08 020 Desilting and Dredging Expenses
5 02 13 080 Repairs and Maintenance - Leased Assets
5 02 14 990 Subsidies - Others
5 02 99 020 Printing and Publication Expenses
5 02 99 040 Transportation and Delivery Expenses
778 Membership Dues 5 02 99 060 Membership Dues and Contributions to Organizations

FINANCIAL EXPENSES
971 Bank Charges 5 03 01 040 Bank Charges
972 Commitment Fees 5 03 01 050 Commitment Fees
973 Debt Service Subsidy to GOCCs 5 03 01 990 Other Financial Charges
974 Documentary Stamps Expenses 5 03 01 990 Other Financial Charges
975 Interest Expenses 5 03 01 020 Interest Expenses
979 Other Financial Charges 5 03 01 990 Other Financial Charges
5 03 01 010 Management Supervision/Trusteeship Fees
5 03 01 030 Guarantee Fees

Conversion of LGS RCA24 of 24