CPS - NGAS Modified Charts of Accounts

CPS / NGAS MODIFIED
CHART OF ACCOUNTS FOR WATER DISTRICTS

(GENERAL AND SUBSIDIARY LEDGER ACCOUNTS)
ASSETS
CPS
Original
Acct. No.
Cash
120-1
122
120-2
102
103
105
107
108
Cash- Collecting Officer

Working Fund
Payroll Fund
Cash in Bank- Local Currency
Cash in Bank- Foreign Currency
Receivable Accounts
125
124
128
111 Accounts Receivable

112 Notes Receivable
121 Installment Sales Receivable
Other Receivables
127
128
131
134
135
136
141
143
149
Advances to Officers and Employees

Due from Officers and Employees
Receivable- Disallowances/Charges
Rent/lease Receivable
Insurance/Reinsurance Claims Receivable
Other Receivable
Inventories
151
157
158
159
168
169
Office Supplies Inventory

Fuel, Oil and Lubricants
Chemicals and Filtering Supplies Inventory
Maintenance Supplies Inventory
Construction Materials Inventory
Other Inventories
169-01 Meters
169-02 Service Connection Materials
169-03 Trans/Dist. Pipes and Fittings
Prepayments, Deposits and Deferred Charges

132
146
171
172
176
177
178
181
189
Prepaid Rent
Prepaid Insurance
Advances to Contractors
Guaranty Deposits
Other Prepayments and Deposits
Input Tax
Other Deferred Charges
189-01 Prelim.Survey & Investigation Charges
Investments
112
199 Other Investments
Property, Plant and Equipment

306
390
100
Land and Other Improvements

201 Land
202 Land Improvements
Plant, Buildings and Structures
203 Plant (UPIS)
203-01 Collecting and Impounding Reservoirs
203-02 Lake River and Other Channels
203-03 Springs and Tunnels
203-04 Wells
203-05 Supply Mains
Various
SL Accts.
372
375
Various
SL Accts.
372
830
203-06 Other Source of Supply Plant

203-07 Other Pumping Plant
203-08 Reservoirs and Tanks
203-09 Transmission and Distribution Mains
203-10 Fire Mains
203-11 Services
203-12 Meters
203-13 Meter Installation
203-14 Hydrants
203-15 Other Transmission and Distribution Mains
203-16 Other Plants
203-17 Utility Plant Held for future use
203-18 Unclassified Utility Plant
204 Buildings and Other Structures
204-01 Source of Supply Plant Structures and Improvements
204-02 Pumping Plant Structures and Improvements
204-03 Water Treatment Structures and Improvements
204-04 Transmission and Distribution Structures and Improvements
204-05 Administrative Structures and Improvements
Leasehold Improvements
205 Leasehold Improvements- Land
206 Leasehold Improvements- Plant, Bldg. Other Structures
Equipment and Machinery
207 Office Equipment
207-01 IT Equipment
208 Laboratory Equipment
214###
Land Transport Equipment
216 Watercraft
225 Other Machinery and Equipment
225-01 Power Production Equipment
225-02 Pumping Equipment
225-03 Water Treatment Equipment
225-04 Stores Equipment
225-05 Communications Equipment
225-06 Power Operated Equipment
225-07 Tools, Shop and Garage Equipment
Furniture, Fixtures and Books
226 Furniture and Fixtures
227 Books
Construction-in-Progress
373
243 Construction-in-Progress- Plant

244 Construction-in-Progress- Buildings and Other Structures
Other Assets
113
114
133
261 Intangible Assets

261-01 IT Software
263 Sinking Fund
265 Restricted funds
266 Other Reserve Funds
279 Other Assets
Asset Contra Accounts

129
301
302
303
304
Allowance for Doubtful Accounts

Accumulated Depreciation- Land Improvements
Accumulated Depreciation- Plant
Accumulated Depreciation- Buildings and Other Structures
106
305
306
307
308
314
316
325
326
361
Accumulated Depreciation- Leasehold Improvement-Land

Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures
Accumulated Depreciation- Office Equipment
Accumulated Depreciation- Laboratory Equipment
Accumulated Depreciation Land Transport Equipment
Accumulated Depreciation Watercraft
Accumulated Depreciaton- Other Machinery and Equipment
Accumulated Depreciation- Furniture and Fixtures
Accumulated Amortization - Intangible Assets
LIABILITIES AND EQUITY

Payable Accounts
222
220
239
229
239
401
402
405
406
407
Accounts Payable
Notes Payable
Insurance Premium Payable
Interest Payable
Pension and Retirement Benefits Payable
Inter-Agency Payables
232
226
200
412 Due to National Government Agencies (BIR, etc.)

413 Due to Government Owned and/or Controlled Corporation
414 Due to Local Government Units (in-Lieu Share, etc.)
Other Payables
239
239
224
239
423
424
425
426
429
Due to Officers and Employees

Contractor's Security Deposits
Bail Bond Payable
Accrued Light and Power
Other Payables
Loans/ Lease Payable

211
225
230
239
433
434
435
439
Loans Payable
Current Portion of Long-term Debt
Loan Penalty Payable
Lease Payable
Deferred Credits
227
242
446
450
451
459
Deferred Tax Liability (Franchise Tax)

Deferred Income from Penalty Charges
Customers' Deposit
Other Deferred Credits
Equity
200
201
202
471 Government Equity

477 Capital/Equity Reserve
477-01 Property Insurance Reserve
477-02 Injuries and Damages Reserve
477-03 Pensions and Benefits Reserve
477-04 Other Operating Reserve
479 Donated Capital (OPIC)
481 Retained Earnings
481-01 Balance Transferred from Income Accounts
481-02 Prior Period Adjustments to Retained Earnings
481-03 Appropriations of Retained Earnings
INCOME
Business and Service Income
607
506
571 Sales Revenue

574 Rent/Lease Income
500
526
524
523
610
612
576 Generation, Transmission and Distribution Income (Water Sales)

576-01 Metered Sales
576-02 Unmetered Sales
576-03 Sales to Irrigation Customers
576-04 Private Fire Protection Service
576-05 Public Fire Protection Service
576-06 Sales to Other Water Utilities for Resale
576-07 Sales to Government Agencies by Contracts
576-08 Other Sales or Services
582 Seminar/Training Fee
612 Interest Income
613 Dividend Income
618 Other Business and Service Income
618-01 Miscellaneous Service Revenue
618-02 Rent of Water Property
618-03 Meter Rental
618-04 Other Water Revenue
619 Fines and Penalties- Business and Service Income
619-01 Penalty Charges
619-02 Penalty Charges - Illegal Connections
Gains
539
623 Gain on Sale of Assets

624 Gain on Investment
629 Other Gains
Subsidy Income
201
631
636
637
639
Subsidy from National Government

Subsidy from local Government Units
Subsidy from Government Owned and/or Controlled Corporation
Other Subsidy Income
Other Income
201
526
649 Grants and Donations

659 Other Income
Income Contra Accounts

507
662 Discounts
667 Rebates
EXPENSES
Personal Services
Various
SL Accts.
Salaries and Wages

701 Salaries and Wages- Regular
701-01 Source of Supply Expense - Operation Supervision
701-02 Source of Supply Expense - Operation Labor
701-03 Source of Supply Expense - Maintenance Supervision
701-04 Pumping Expense - Power Production Labor
701-05 Pumping Expense - Pumping Labor
701-06 Water Treatment Expense - Operation Labor
701-07 Transmission and Distribution Expense- Maintenance Supervision
701-08 Customer Account Expense - Supervision
701-09 Customer Account Expense - Meter Reading
701-10 Customer Account Expense - Customer Records and Collection
701-11 Administrative and General Salaries
706 Salaries and Wages Others
706-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers)
Other Compensation
707 Personnel Economic Relief Allowance (PERA)
824
838
822-1
822-2
822-3
822-3
824
824
830
840
850
827
833
835
831
830
839
844
837
829
828
834
841
708 Additional Compensation (ADCOM)

710 Representation Allowance
711 Transportation Allowance
712 Clothing and Uniform Allowance
713 Honoraria (Directors' Fees and Renumerations, etc
714 Year-end Bonus
719 Other Bonuses and Allowances
Personnel Benefit Contributions (Administrative Expenses)
721 Life and Retirement Insurance Contributions
722 PAG-IBIG Contributions
723 PHILHEALTH Contributions
724 ECC Contributions
725 Provident Fund Contributions
729 Other Personnel Benefit Contributions
Other Personnel Benefits (Administrative Expenses)
731 Pension Benefits- Regular
734 Retirement Benefits - Regular
737 Vacation and Sick Leave Benefits
749 Other Personnel Benefits
749-01 Overtime and Holiday Pay (Distribute with Sal. and Wages Cost Center)
Supplies Expenses (Administrative Expenses)
751 Office Supplies Expense
757 Fuel, Oil and Lubricants Expenses
759 Maintenance Supplies Expenses
765 Other Supplies Expenses
Travel and Educational Expenses (Administrative Expenses)
766 Travel Expenses
767 Training and Scholarship Expenses
Utility Expenses (Administrative Expenses)
768 Water
769 Electricity
771 Fuel
Communications Expenses (Administrative Expenses)
772 Postage and Deliveries
773 Telephone Expenses- Landline
774 Telephone Expenses- Mobile
775 Internet Expenses
776 Cable, Satellite, Telegraph and Radio Expenses
Printing and Advertising Expenses (Administrative Expenses)
777 Printing Expenses
778 Advertising, Promotional and Marketing Expenses
Taxes, Duties and Premiums (Administrative Expenses)
779 Taxes, Duties and Licenses
779-01 Franchise and Regulatory Requirements Expenses
781 Insurance Premiums
Representation Expenses (Administrative Expenses)
782 Representation Expenses
Awards, Prizes and Other Claims (Administrative Expenses)
783 Awards and Rewards
785 Indemnities and Other Claims
Rent /Lease Expenses (Administrative Expenses)
786 Rent/ Lease Expenses
Survey and Research Expenses (Administrative Expenses)
843
500
843
830
839
Various
SL Accts.
Various
SL Accts.
850
Various
SL Accts.
787 Survey Expenses

788 Research, Exploration and Development Expenses
Generation and Distribution Expenses
792 Generation, Transmission and Distribution Expenses
792-01 Source of Supply -Miscellaneous Expenses
792-02 Purchased Water
792-03 Source of Supply - Engineering Expenses
792-04 Power Production Expenses
792-05 Fuel for Power Production
792-06 Pumping Operations Expenses
792-07 Power/Fuel Purchased for Pumping
792-08 Water Treatment Operations expenses
792-09 Chemical, Filtering and Laboratory Supplies Expenses
792-10 Transmission and Distribution Engineering Expenses
792-11 Miscellaneous Customer Accounts Expenses
Extraordinary and Miscellaneous Expenses (Administrative Expenses)
795 Extraordinary and Miscellaneous Expenses
Membership Dues and Contributions to Organizations
796 Membership Dues and Contribution to Organizations
Cultural and Athletic Expenses (Administrative Expenses)
797 Cultural and Athletic Expenses
Repairs and Maintenance
802 Repairs and Maintenance - Land Improvements
803 Repairs and Maintenance - Plant (UPIS)
803-01 Maintenance of Collecting and Impounding Reservoirs
803-02 Maintenance of Lake River and Other Channels
803-03 Maintenance of Springs and Tunnels
803-04 Maintenance of Wells
803-05 Maintenance of Supply Mains
803-06 Maintenance of Other Source of Supply Plant
803-07 Maintenance of Other Pumping Plant
803-08 Maintenance of Reservoirs and Tanks
803-09 Maintenance of Transmission and Distribution Mains
803-10 Maintenance of Fire Mains
803-11 Maintenance of Services
803-12 Maintenance of Meters
803-13 Maintenance of Meter Installation
803-14 Maintenance of Hydrants
803-15 Maintenance of Other Transmission and Distribution Mains
803-16 Maintenance of Other Plants
804 Repairs and Maintenance - Buildings and Other Structures
804-01 Maintenance of Source of Supply Plant Structures and Improvements
804-02 Maintenance of Pumping Plant Structures and Improvements
804-03 Maintenance of Water Treatment Structures and Improvements
804-04 Maintenance of Trans. and Distribution Structures and Improvements
804-05 Maintenance of General Administrative Structures and Improvements
807 Repairs and Maintenance - Office Equipment
808 Repairs and Maintenance - Laboratory Equipment
814 Repairs and Maintenance - Land Transport Equipment
816 Repairs and Maintenance Watercraft
817 Repairs and Maintenance - Construction Equipment
825 Repairs and Maintenance - Other Machinery and Equipment

826 Repairs and Maintenance - Furniture and Fixtures
827 Restorations and Maintenance - Books
Subsidies (Administrative Expenses)
839 Other Subsidies
Donations (Administrative Expenses)
841 Donations
850
850
836
Professional Services (Administrative Expenses)

842 Legal Services
843 Auditing Services
845 General/Janitorial Services
846 Security Services
848 Computer Data Processing Services
849 Other Professional Services
Doubtful Accounts, Depreciation, Amortization and Depletion
901 Doubtful Accounts Expenses
901-01 Uncollectible Accounts
902 Depreciation - Land Improvements
903 Depreciation - Plant (UPIS)
904 Depreciation - Buildings and Other Structures
907 Depreciation - Office Equipment
908 Depreciation - Laboratory Equipment
914 Depreciation - Land Transport Equipment
916 Depreciation - Watercraft
917 Depreciation - Construction Equipment
925 Depreciation - Other Machinery and Equipment
926 Depreciation - Furniture and Fixtures
931 Amortization- Intangible Assets
Losses (Administrative Expenses)
981 Loss on Foreign Exchange
983 Loss on Sale of Assets
985 Loss of Assets
987 Other Losses
825
826
825
805
503
539
850
832
Other Maintenance and Operating Expenses (Administrative Expenses)

989 Other Maintenance and Operating Expenses
535
843
830
530
534
Financial Expenses (Administrative Expenses)

991 Bank Charges
992 Commitment Fees
995 Documentary Stamps Expenses
996 Interest Expenses
997 Loan Penalty Expenses
INTERMEDIATE ACCOUNTS
540
400
998 Provision for Income Tax

999 Income and Expense Summary
NOTE:
Please refer to Philippine Government Chart of Accounts (PGCA) for other
applicable General Ledger accounts not included in this list.
WATER DISTRICTS
LEDGER ACCOUNTS)
Distribution Mains
tructures and Improvements

and Improvements
es and Improvements
ution Structures and Improvements
and Improvements
g. Other Structures
and Other Structures
s and Other Structures
ld Improvement-Land
ld Impvt- Buildings and Other Structures
ansport Equipment
chinery and Equipment
ontrolled Corporation
ieu Share, etc.)
Income Accounts
to Retained Earnings
bution Income (Water Sales)
ties for Resale

encies by Contracts
Service Income
nd/or Controlled Corporation
e - Operation Supervision
e - Operation Labor
e - Maintenance Supervision
er Production Labor
e - Operation Labor
ution Expense- Maintenance Supervision
se - Supervision
se - Meter Reading
se - Customer Records and Collection
cct. with Salaries and Wages Cost Centers)

umerations, etc.)

istrative Expenses)
y (Distribute with Sal. and Wages Cost Center)
nistrative Expenses)
ve Expenses)
ministrative Expenses)
tive Expenses)
y Requirements Expenses
nistrative Expenses)
strative Expenses)
ment Expenses
bution Expenses
aneous Expenses
eering Expenses
ons expenses
aboratory Supplies Expenses
ution Engineering Expenses
Accounts Expenses
ses (Administrative Expenses)
Organizations (Administrative Expenses)

to Organizations
trative Expenses)
g and Impounding Reservoirs

er and Other Channels
urce of Supply Plant
sion and Distribution Mains
nsmission and Distribution Mains
s and Other Structures

f Supply Plant Structures and Improvements
Plant Structures and Improvements
eatment Structures and Improvements
d Distribution Structures and Improvements
Administrative Structures and Improvements
nsport Equipment
tion Equipment
achinery and Equipment
ization and Depletion
nses (Administrative Expenses)
Chart of Accounts (PGCA) for other

t included in this list.
CPS / NGAS MODIFIED

GENERAL LEDGER ACCOUNTS
ASSETS AND OTHER DEBITS
Original
Acct. No.
Cash
120-1
122
120-2
###
###
###
###
###

Working Fund
Payroll Fund
Receivable Accounts
125
124
128
111
112
###
Accounts Receivable
Notes Receivable
Installment Sales Receivable
Other Receivables
127
128
###
###
###
###
###
###

Other Receivable
Inventories
131-1
131-2
131-4
131-3
131-5
131-8
###
###
###
###
###
###

Other Inventories
169-01 Meters
169-02 Service Connection Materials
169-03 Trans/Dist. Pipes and Fittings

132
146
###
###
###
###
###
###
###
Prepaid Rent
Prepaid Insurance
Guaranty Deposits
Input Tax
Investments
112
Original
Acct. No.
306
###
Other Investments

### Land
390
100
Various SL Accts.
###
Land Improvements

### Plant (UPIS)
### Buildings and Other Structures
### Leasehold Improvements- Land
### Leasehold Improvements- Plant, Bldg. Other Structures
372
375
373
Various SL Accts.
372
830

### Office Equipment
### Laboratory Equipment
######Land Transport Equipment
### Watercraft
### Other Machinery and Equipment
### Furniture and Fixtures
### Books
373
###
###
Construction-in-Progress- Plant
Construction-in-Progress- Buildings and Other Structures
Other Assets
113
114
133
###
###
###
###
###
Intangible Assets
Sinking Fund
Restricted funds
Other Reserve Funds
Other Assets

129
106
Original
Acct. No.
###
###
###
###
###
###
###
###
###
###
###
###
###

Accumulated Depreciation- Leasehold Improvement-Land
Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures
Accumulated Depreciation Watercraft
Accumulated Amortization - Intangible Assets
LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS

Payable Accounts
222
220
239
###
###
###
Accounts Payable
Notes Payable
229
239
###
###
Interest Payable
232
226
200
###
###
###
Due to National Government Agencies (BIR, etc.)

Due to Government Owned and/or Controlled Corporation
Due to Local Government Units (in-Lieu Share, etc.)
Other Payables
239
239
224
239
###
###
###
###
###

Bail Bond Payable
Other Payables

211
225
230
239
###
###
###
###
Loans Payable
Lease Payable
Deferred Credits
227
242
###
###
###
###
Deferred Tax Liability (Franchise tax)

Customers' Deposit
Equity
200
201
202
###
###
###
###
Government Equity
Capital/Equity Reserve
Donated Capital (OPIC)
Retained Earnings
INCOME ACCOUNTS
607
506
500
526
524
523
610
612
Original
Acct. No.
539
###
###
###
###
###
###
###
###
Sales Revenue
Rent/Lease Income
Generation, Transmission and Distribution Income (Water Sales)
Seminar/Training Fee
Interest Income
Dividend Income
Other Business and Service Income
Fines and Penalties- Business and Service Income
Gains
###
###
###
Gain on Sale of Assets

Gain on Investment
Other Gains
Subsidy Income
201
###
###

###
###
Subsidy from Government Owned and/or Controlled Corporation

Other Income
201
526
###
###
Grants and Donations

Other Income

507
###
###
Discounts
Rebates
OPERATION AND MAINTENANCE EXPENSES ACCOUNTS

Personal Services
Various SL Accts.
824
822-1
822-2
822-3
822-3
824
824
Original
Acct. No.
830
840
850
827
833
Salaries and Wages (Distributed to Cost Centers)

### Salaries and Wages- Regular
### Salaries and Wages Others
Other Compensation (Distributed to Cost Centers)
### Personnel Economic Relief Allowance (PERA)
### Additional Compensation (ADCOM)
### Representation Allowance
### Clothing and Uniform Allowance
### Honoraria (Directors' Fees and Renumerations, etc.)
### Year-end Bonus
### Other Bonuses and Allowances
Personnel Benefit Contributions (Administrative Expenses*)
### Life and Retirement Insurance Contributions
### PAG-IBIG Contributions
### PHILHEALTH Contributions
### ECC Contributions
### Provident Fund Contributions
### Other Personnel Benefit Contributions
Other Personnel Benefits (Administrative Expenses*)
### Pension Benefits- Regular
### Retirement Benefits - Regular
### Vacation and Sick Leave Benefits
### Other Personnel Benefits (Overtime/Holiday Pay)
Maintenance and Other Operating Expenses

Supplies Expenses (Administrative Expenses*)
### Office Supplies Expense
### Fuel, Oil and Lubricants Expenses
### Maintenance Supplies Expenses
### Other Supplies Expenses
Travel and Educational Expenses (Administrative Expenses*)
### Travel Expenses
### Training and Scholarship Expenses
835
831
Utility Expenses (Administrative Expenses*)

### Water
### Electricity
### Fuel
Communications Expenses (Administrative Expenses*)
### Postage and Deliveries
### Telephone Expenses- Landline
### Telephone Expenses- Mobile
### Internet Expenses
### Cable, Satellite, Telegraph and Radio Expenses
830
839
Printing and Advertising Expenses (Administrative Expenses*)

### Printing Expenses
### Advertising, Promotional and Marketing Expenses
844
829
Taxes, Duties and Premiu (Administrative Expenses*)

### Taxes, Duties and Licenses
### Insurance Premiums
828
Representation Expenses (Administrative Expenses*)

### Representation Expenses
834
Awards, Prizes and Other Claims (Administrative Expenses*)

### Awards and Rewards
### Indemnities and Other Claims
841
Rent /Lease Expenses (Administrative Expenses*)

### Rent/ Lease Expenses
843
Survey and Research Expenses (Administrative Expenses*)

### Survey Expenses
### Research, Exploration and Development Expenses
500

### Generation, Transmission and Distribution Expenses
843
Extraordinary and Miscellaneous Expenses (Administrative Expenses*)

### Extraordinary and Miscellaneous Expenses
Original
Acct. No.
830
839
Various SL Accts.
850
Membership Dues and Contributions to Organizations (Administrative Expenses*)

### Membership Dues and Contribution to Organizations
Cultural and Athletic Expenses (Administrative Expenses*)
### Cultural and Athletic Expenses
### Repairs and Maintenance - Land Improvements
### Repairs and Maintenance - Plant (UPIS)
### Repairs and Maintenance - Buildings and Other Structures
### Repairs and Maintenance - Office Equipment
### Repairs and Maintenance - Laboratory Equipment
### Repairs and Maintenance - Land Transport Equipment
### Repairs and Maintenance Watercraft
### Repairs and Maintenance - Construction Equipment
Various SL Accts.
850
850
### Repairs and Maintenance - Other Machinery and Equipment

### Repairs and Maintenance - Furniture and Fixtures
### Restorations and Maintenance - Books
Subsidies (Administrative Expenses*)
### Other Subsidies
836
Donations (Administrative Expenses*)

### Donations
825
826
825
805
503
539
850
Original
Acct. No.
535
843
830
530
534
Professional Services (Administrative Expenses*)

### Legal Services
### Auditing Services
### General/Janitorial Services
### Security Services
### Computer Data Processing Services
### Other Professional Services
### Doubtful Accounts Expenses
### Depreciation - Land Improvements
### Depreciation - Plant (UPIS)
### Depreciation - Buildings and Other Structures
### Depreciation - Office Equipment
### Depreciation - Laboratory Equipment
### Depreciation - Land Transport Equipment
### Depreciation - Watercraft
### Depreciation - Construction Equipment
### Depreciation - Other Machinery and Equipment
### Depreciation - Furniture and Fixtures
### Amortization- Intangible Assets
Losses (Administrative Expenses*)
### Loss on Foreign Exchange
### Loss on Sale of Assets
### Loss of Assets
### Other Losses
Other Maintenance and Operating Expenses (Administrative Expenses*)

### Other Maintenance and Operating Expenses
Financial Expenses (Administrative Expenses*)

### Bank Charges
### Commitment Fees
### Documentary Stamps Expenses
### Interest Expenses
### Loan Penalty Expenses
Note: (*) Administrative Expenses shall be included under the Cost Center
for Administrative and General Expenses (pls. refer to Subsidiary Ledger).
540
###
Provision for Income Tax
400
###
Income and Expense Summary
NOTE:
Please refer to Philippine Government Chart of Accounts (PGCA) for other
applicable General Ledger accounts not included in this list.
CPS / NGAS MODIFIED

SUBSIDIARY LEDGER ACCOUNTS
PLANT, BUILDING AND STRUCTURES,
MACHINERY AND EQUIPMENT ACCOUNTS
I. SOURCE OF SUPPLY FACILITIES
PLANT
203-01
203-02
203-03
203-04
203-05
203-06
Collecting and Impounding Reservoirs

Lake River and Other Channels
Springs and Tunnels
Wells
Supply Mains
Other Source of Supply Plant
BUILDING AND STRUCTURES

204-01 Source of Supply Plant Structures and Improvements
II. PUMPING FACILITIES

PLANT
203-07
Other Pumping Plant

204-02 Pumping Plant Structures and Improvements
MACHINERY AND EQUIPMENT
III. WATER TREATMENT FACILITIES

204-03 Water Treatment Structures and Improvements
225-03
Water Treatment Equipment
IV. TRANSMISSION AND DISTRIBUTION FACILITIES

PLANT
203-08
203-09
203-10
203-11
203-12
203-13
203-14
203-15
Reservoirs and Tanks

Transmission and Distribution Mains
Fire Mains
Services
Meters
Meter Installation
Hydrants
Other Transmission and Distribution Mains

204-04 Transmission and Distribution Structures and Improvements
V. ADMINISTRATIVE / GENERAL FACILITIES

PLANT
203-16
203-17
203-18
261-01
Other Plant
Utility Plant Held for future use
Unclassified Utility Plant
IT Software

204-05 General Administrative Structures and Improvements
207-01 IT Equipment
225-06
225-07
Power Operated Equipment

Tools, Shop and Garage Equipment
OTHER DEFERRED CHARGES

189-01
Prelim.Survey & Investigation Charges
EQUITY ACCOUNTS
CAPITAL/EQUITY RESERVE
477-01 Property Insurance Reserve
477-02 Injuries and Damages Reserve
477-03 Pensions and Benefits Reserve
477-04 Other Operating Reserve
RETAINED EARNINGS
481-01
481-02
481-03
Balance Transferred from Income Accounts

Prior Period Adjustments to Retained Earnings
Appropriations of Retained Earnings
SUBSIDIARY LEDGER ACCOUNTS

BUSINESS AND SERVICE INCOME ACCOUNTS
GENERATION, TRANSMISSION AND DISTRIBUTION INCOME
OTHER BUSINESS AND SERVICE INCOME ACCOUNTS
618-03 Meter Rental
FINES AND PENALTIES - BUSINESS AND SERVICE INCOME

619-01 Penalty Charges - Overdue Water Bills
619-02 Penalty Charges - Illegal Connections
OPERATION AND MAINTENANCE EXPENSES

I. SOURCE OF SUPPLY EXPENSES
OPERATION
SALARIES AND WAGES AND OTHER COMPENSATION/BENEFITS
701-01 Source of Supply Operation Supervision Expenses
701-02 Source of Supply Operation Labor Expenses
706-02 J.O.
707-02 PERA
708-02 ADCOM
GENERATION, TRANSMISSION AND DISTRIBUTION EXPENSES
MAINTENANCE
UTILITY PLANT
701-03 Source of Supply Maintenance Supervision Expenses
803-01 Maintenance of Collecting and Impounding Reservoirs
BUILDINGS AND STRUCTURES
804-01 Maintenance of Source of Supply Plant Structures and Improvements
II. PUMPING EXPENSES

OPERATION
701-04 Power Production Labor Expenses
701-05 Pumping Labor Expenses
707-04 PERA
707-05 PERA
708-05 ADCOM
749-05 Overtime/Holiday Pay
MAINTENANCE
UTILITY PLANT

804-02 Maintenance of Pumping Plant Structures and Improvements
OTHER MACHINERY AND EQUIPMENT
III. WATER TREATMENT EXPENSES

OPERATION
701-06 Water Treatment Operation Labor Expenses
706-06 J.O.
707-06 PERA
708-06 ADCOM
792-09 Chemical, Filtering and Laboratory Supplies Expenses
MAINTENANCE
804-03 Maintenance of Water Treatment Structures and Improvements
IV. TRANSMISSION AND DISTRIBUTION EXPENSES

OPERATION
792-10 Transmission and Distribution Engineering Expenses
MAINTENANCE
UTILITY PLANT
701-07 Transmission and Distribution Expense- Maintenance Supervision
708-07 ADCOM
803-09 Maintenance of Transmission and Distribution Mains
803-15 Maintenance of Other Transmission and Distribution Mains
804-04 Maintenance of Transmission and Distribution Structures and Improvements
V. CUSTOMER ACCOUNT EXPENSES

OPERATION
701-08 Customer Account Supervision Expenses
701-09 Meter Reading Expenses
701-10 Customer Records and Collection Expenses
707-08 PERA
707-09 PERA
707-10 PERA
708-08 ADCOM
708-09 ADCOM
708-10 ADCOM
792-11 Miscellaneous Customer Accounts Expenses
901-01 Uncollectible Accounts
VI. ADMINISTRATIVE / GENERAL EXPENSES

OPERATION
701-11 Administrative and General Salaries
706-11 J.O.
707-11 PERA
708-11
749-11
ADCOM
Overtime/Holiday Pay
Note: Included under this Cost Center are Administrative Expenses*

in the General Ledger
MAINTENANCE
804-05 Maintenance of General Administrative Structures and Improvements
PHILIPPINE GOVERNMENT CHART OF ACCOUNTS

COA Circular No.2008-001 dated January 29, 2008
(For use of all Government Agencies)
ASSETS
100
110
120
140
Cash
101 Cash in Treasury
102 Cash Collecting Officers
103 Working Fund
104 Petty Cash Fund
105 Payroll Fund
106 Cash National Treasury, Modified Disbursement System
107 Cash in Bank Local Currency
108 Cash in Bank Foreign Currency
Receivable Accounts
111 Accounts Receivable
112 Notes Receivable
113 Real Property Tax Receivable
114 Special Education Tax Receivable
115 Internal Revenue Receivable
116 Loans Receivable
117 Interests Receivable
118 Receivership and Liquidation Receivable
119 Subrogated Claims Receivable
121 Installment Sales Receivable
Inter - Agency Receivables
122 Due from National Treasury
123 Due from National Government Agencies
124 Due from Government-Owned and/or Controlled Corporations
125 Due from Local Government Units
Intra - Agency Receivables
126 Due from Central/Home Office
127 Due from Parent Corporation
128 Due from Bureaus/Offices
129 Due from Regional/Branch Offices
131 Due from Subsidiaries and Affiliates
132 Due from Operating/Field Units
133 Due from Other Funds/Books
Other Receivables
134 Advances to Officers and Employees
135 Due from Officers and Employees
170
190
136 Receivable Disallowances/Charges

137 Subscriptions Receivable
138 Assigned Receivable
139 Dividend Receivable
141 Rent/Lease Receivable
142 Joint Ventures Receivable
143 Insurance/Reinsurance Claims Receivable
144 Due from Non-Governmental Organizations/People's Organizations
149 Other Receivables
Inventories
Supplies Inventory
151 Office Supplies Inventory
152 Medical, Dental and Laboratory Supplies Inventory
153 Military, Police and Traffic Supplies Inventory
154 School Supplies Inventory
155 Hospital Supplies Inventory
156 Agricultural and Marine Supplies Inventory
157 Fuel, Oil and Lubricants Inventory
158 Chemical and Filtering Supplies Inventory
159 Maintenance Supplies Inventory
Trading/Manufacturing Inventory
161 Merchandise Inventory
162 Raw Materials Inventory
163 Work in Process Inventory
164 Finished Goods Inventory
165 Real Estate Inventory
Other Inventories
166 Garnished/Foreclosed/Reclaimed/Confiscated/Abandoned/Seized Real
and Other Tangible Properties
167 Spare Parts Inventory
168 Construction Materials Inventory
169 Other Inventories
171 Prepaid Rent
172 Prepaid Insurance
173 Prepaid Interest
174 Prepaid Income Tax
175 Deposit on Letters of Credit
176 Advances to Contractors
177 Guaranty Deposits
178 Other Prepayments and Deposits
179 Deferred Tax Asset
210
220
230
250
260
181 Input Tax

189 Other Deferred Charges
Investments
191 Treasury Bills
192 Stocks and Bonds
193 Investments in Subsidiaries and Affiliates
194 Investments in Joint Venture
195 Investments in Economic Enterprises
196 Investments in Acquired Companies
199 Other Investments
201 Land
202 Land Improvements
Plant, Buildings and Other Structures
203 Plant
204 Buildings and Other Structures
205 Leasehold Improvements Land
206 Leasehold Improvements Plant, Buildings and Other Structures
207 Office Equipment
208 Medical, Dental and Laboratory Equipment
209 Military, Police and Traffic Equipment
211 School Equipment
212 Hospital Equipment
213 Agricultural and Marine Equipment
214 Land Transport Equipment
215 Aircraft
216 Watercraft
217 Construction/Port Equipment
218 Technical and Scientific Machinery and Equipment
225 Other Machinery and Equipment
226 Furniture and Fixtures
227 Books
Transport Equipment
Public Infrastructures and Reforestations
231 Public Infrastructures
232 Reforestations
Construction in Progress
241 Construction in Progress Public Infrastructures
242
243
244
245
246
280
300
Construction in Progress Land Improvements

Construction in Progress Plant
Construction in Progress Buildings and Other Structures
Construction in Progress Leasehold Improvements Land
Construction in Progress Leasehold Improvements Plant,
Buildings and Other Structures
247 Construction in Progress Real Estate
249 Reforestations in Progress
Other Assets
261 Intangible Assets
262 Natural Resource Deposits
263 Sinking Fund
264 Premium Reserve Fund
265 Restricted Fund
266 Other Reserve Funds
267 Arts, Archeological Specimens and Other Exhibits
268 Work/Breeding/Other Animals
269 Agricultural Plants and Trees
271 Aquaculture
279 Other Assets
301 Allowance for Doubtful Accounts
302 Accumulated Depreciation Land Improvements
303 Accumulated Depreciation Plant
304 Accumulated Depreciation Buildings and Other Structures
305 Accumulated Depreciation Leasehold Improvements Land
306 Accumulated Depreciation Leasehold Improvements Plant,
307 Accumulated Depreciation Office Equipment
308 Accumulated Depreciation Medical, Dental and Laboratory Equipment
309 Accumulated Depreciation Military, Police and Traffic Equipment
311 Accumulated Depreciation School Equipment
312 Accumulated Depreciation Hospital Equipment
313 Accumulated Depreciation Agricultural and Marine Equipment
314 Accumulated Depreciation Land Transport Equipment
315 Accumulated Depreciation Aircraft
316 Accumulated Depreciation Watercraft
317 Accumulated Depreciation Construction/Port Equipment
318 Accumulated Depreciation Technical and Scientific Machinery and
Equipment
325 Accumulated Depreciation Other Machinery and Equipment
326 Accumulated Depreciation Furniture and Fixtures
361 Accumulated Amortization Intangible Assets

362 Accumulated Depletion Natural Resource Deposits
LIABILITIES AND EQUITY

400
440
470
Payable Accounts
401 Accounts Payable
402 Notes Payable
403 Due to Members
404 Dividends Payable
405 Insurance/Reinsurance Premium Payable
406 Interest Payable
407 Pension and Retirement Benefits Payable
408 Tax Refunds Payable
409 Informers' Rewards Payable
411 Due to National Treasury
412 Due to National Government Agencies
413 Due to Government Owned and/or Controlled Corporations
414 Due to Local Government Units
Intra-Agency Payables
415 Due to Central/Home Office
416 Due to Parent Corporations
417 Due to Bureaus/Offices
418 Due to Regional/Branch Offices
419 Due to Subsidiaries and Affiliates
421 Due to Operating/Field Units
422 Due to Other Funds/Books
Other Payables
423 Due to Officers and Employees
424 Contractors' Security Deposits
425 Bail Bonds Payable
429 Other Payables
Mortgage/Bonds/Loans/Lease Payable
431 Mortgage Payable
432 Bonds Payable
433 Loans Payable
439 Lease Payable
Deferred Credits
441 Deferred Real Property Tax Income
442 Deferred Special Education Tax Income
500
443 Deferred Interest Income

444 Deferred Income from Installment Sales
445 Deferred Income from Leased Properties
446 Deferred Tax Liability
447 Deferred Internal Revenue Income
448 Unearned Premiums
449 Deposit for Future Sales/Subscriptions
451 Customers' Deposits
452 Output Tax
459 Other Deferred Credits
Liability Contra Accounts
461 Discounts on Bonds Payable
462 Premiums on Bonds Payable
Equity
471 Government Equity
472 Members' Equity
473 Capital Stock
474 Premium on Capital Stock
475 Subscribed Capital Stock
476 Treasury Stock
477 Capital/Equity Reserve
478 Revaluation Capital
479 Donated Capital
481 Retained Earnings
INCOME
600
Tax Revenue
501 Income Tax
502 Import Duties
503 Value Added Tax
504 Expanded Value Added Tax
505 Final Tax
506 Excise Tax
507 Business Tax
508 Documentary Stamp Tax
509 Amusement Tax
511 Capital Gains Tax
512 Franchise Tax
513 Estate Tax
514 Donors Tax
515 Immigration Tax
640
650
660
516 Professional Tax

517 Property Transfer Tax
518 Stock Transfer Tax
519 Common Carrier Tax
521 Travel Tax
522 Motor Vehicles Users Tax
523 Real Property Tax
524 Special Education Tax
525 Special Levy on Idle Lands
526 Special Levy on Lands Benefited by Public Works Projects
527 Printing and Publication Tax
528 Tax on Sand, Gravel and Other Quarry Products
529 Tax on Delivery Vans and Trucks
531 Community Tax
532 Percentage Tax
538 Other Taxes
539 Fines and Penalties Tax Revenue
Internal Revenue Allotment
541 Internal Revenue Allotment
Fees, Permits and License Income
551 License Fees
552 Registration Fees
553 Inspection Fees
554 Processing Fees
555 Clearance and Certification Fees
556 Permit Fees
557 Fees on Weights and Measures
558 Occupation Fees
568 Other Fees
569 Fines and Penalties Fees, Permits and License Income
571 Sales Revenue
572 Commission Income
573 Concession Income
575 Guarantee Income
576 Generation, Transmission and Distribution Income
577 Winnings
578 Unclaimed Prizes
579 Insurance/Reinsurance Premiums
581 School Fees
582 Seminar/Training Fees
730
740
583 Examination Fees

584 Athletic and Cultural Fees
585 Fabrication Fees
586 Financing Fees
587 Irrigation Fees
588 Landing and Aeronautical Fees
589 Parking/Terminal Fees
591 Toll Fees
592 Transportation Fees
593 Port Duties and Fees
594 Wharfage Fees
595 Lodging Fees
596 Hospital Fees
597 Medical, Dental and Laboratory Fees
598 Market and Slaughterhouse Fees
601 Garbage Fees
602 Management Supervision/Trusteeship Fees
603 Consultancy Fees
604 Audit Fees
605 Consular Service Fees
606 Legal Fees
607 Litigation Fees
608 Participation Fees
609 Postal and Telemoney Order Fees
611 Income from Economic Enterprises
612 Interest Income
613 Dividend Income
614 Membership Fees
618 Other Business and Service Income
619 Fines and Penalties Business and Service Income
Gains
621 Gain on Foreign Exchange
622 Gain on Securitization
623 Gain on Sale of Assets
624 Gain on Investments
629 Other Gains
Subsidy Income
631 Subsidy from National Government
632 Subsidy from Central Office
633 Subsidy from Bureaus/Offices
634 Subsidy from Regional Offices
635 Subsidy from Operating/Field Units
636 Subsidy from Local Government Units
750
790
637 Subsidy from Government Owned and/or Controlled Corporations

638 Subsidy from Other Funds
639 Other Subsidy Income
Other Income
641 Share from Income of Joint Venture Operations
642 Share from Income of Economic Zones and Zone Locators
643 Share from Expanded Value Added Tax
644 Share from National Wealth
645 Share from Receipts of PAGCOR and PCSO
646 Share from Tobacco Excise Tax
647 Share from Arrastre and Stevedoring Income
648 Share from Income of Other GOCCs
649 Grants and Donations
659 Other Income
661 Cost of Sales
662 Discounts
663 Tax Refunds
664 Premium Refunds
665 Sales Returns
666 Hospital Free Services
667 Rebates
EXPENSES
800
810
820
Personal Services
Salaries and Wages
701 Salaries and Wages Regular
702 Salaries and Wages Military/Police
703 Salaries and Wages Faculty
706 Salaries and Wages Others
Other Compensations
707 Personnel Economic Relief Allowance (PERA)
708 Additional Compensation (ADCOM)
710 Representation Allowance
712 Clothing and Uniform Allowance
713 Honoraria
714 Year-end Bonus
719 Other Bonuses and Allowances
Personnel Benefit Contributions
721 Life and Retirement Insurance Contributions
830
722 PAG-IBIG Contributions

723 PHILHEALTH Contributions
724 ECC Contributions
725 Provident Fund Contributions
729 Other Personnel Benefit Contributions
Other Personnel Benefits
731 Pension Benefits Regular
732 Pension Benefits Military/Police
733 Pension Benefits Faculty
734 Retirement Benefits Regular
735 Retirement Benefits Military/Police
736 Retirement Benefits Faculty
737 Vacation and Sick Leave Benefits
749 Other Personnel Benefits
Maintenance and Other Operating Expenses
Supplies Expenses
751 Office Supplies Expenses
752 Medical, Dental and Laboratory Supplies Expenses
753 Military, Police and Traffic Supplies Expenses
754 School Supplies Expenses
755 Hospital Supplies Expenses
756 Agricultural and Marine Supplies Expenses
757 Fuel, Oil and Lubricants Expenses
758 Chemical and Filtering Supplies Expenses
759 Maintenance Supplies Expenses
765 Other Supplies Expenses
Travel and Educational Expenses
766 Travel Expenses
767 Training and Scholarship Expenses
Utility Expenses
768 Water
769 Electricity
771 Fuel
Communication Expenses
772 Postage and Deliveries
773 Telephone Expenses Landline
774 Telephone Expenses Mobile
775 Internet Expenses
776 Cable, Satellite, Telegraph and Radio Expenses
Printing and Advertising Expenses
777 Printing Expenses
778 Advertising, Promotional and Marketing Expenses
Taxes, Duties and Premiums

779 Taxes, Duties and Licenses
781 Insurance/Reinsurance Premiums
Representation Expenses
782 Representation Expenses
Awards, Prizes and Other Claims
783 Awards and Rewards
784 Prizes
785 Indemnities and Other Claims
Rent/Lease Expenses
786 Rent/Lease Expenses
Survey and Research Expenses
787 Survey Expenses
788 Research, Exploration and Development Expenses
Demolition and Dredging Expenses
789 Demolition and Relocation Expenses
791 Desilting and Dredging Expenses
792 Generation, Transmission and Distribution Expenses
Members' Benefits
793 Members' Benefits
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
794 Confidential and Intelligence Expenses
795 Extraordinary and Miscellaneous Expenses
Membership Dues and Contribution Expenses
796 Membership Dues and Contributions to Organizations
Cultural and Athletic Expenses
797 Cultural and Athletic Expenses
Food and Laundry Expenses
798 Food Expenses
799 Laundry Expenses
801 Repairs and Maintenance Public Infrastructures
802 Repairs and Maintenance Land Improvements
803 Repairs and Maintenance Plant
804 Repairs and Maintenance Buildings and Other Structures
805 Repairs and Maintenance Leasehold Improvements Land
806 Repairs and Maintenance Leasehold Improvements Plant,
807 Repairs and Maintenance Office Equipment
808 Repairs and Maintenance Medical, Dental and Laboratory Equipment
809 Repairs and Maintenance Military, Police and Traffic Equipment
811
812
813
814
815
816
817
818
900
Repairs and Maintenance School Equipment

Repairs and Maintenance Hospital Equipment
Repairs and Maintenance Agricultural and Marine Equipment
Repairs and Maintenance Land Transport Equipment
Repairs and Maintenance Aircraft
Repairs and Maintenance Watercraft
Repairs and Maintenance Construction/Port Equipment
Repairs and Maintenance Technical and Scientific Machinery and
Equipment
825 Repairs and Maintenance Other Machinery and Equipment
826 Repairs and Maintenance Furniture and Fixtures
827 Restorations and Maintenance Books
829 Maintenance Reforestations
Subsidies
831 Subsidy to National Government Agencies
832 Subsidy to Central Office
833 Subsidy to Bureaus/Offices
834 Subsidy to Regional Offices
835 Subsidy to Operating/Field Units
836 Subsidy to Local Government Units
837 Subsidy to Government-Owned and/or Controlled Corporations
838 Subsidy to Other Funds
839 Other Subsidies
Donations
841 Donations
Professional Services
842 Legal Services
843 Auditing Services
844 Consultancy Services
845 General/Janitorial Services
846 Security Services
847 Brokers Services
848 Computer Data Processing Services
849 Other Professional Services
901 Doubtful Accounts Expenses
902 Depreciation Land Improvements
903 Depreciation Plant
904 Depreciation Buildings and Other Structures
905 Depreciation Leasehold Improvements Land
906 Depreciation Leasehold Improvements Plant, Buildings and
Other Structures
907 Depreciation Office Equipment
980
989
990
590
908 Depreciation Medical, Dental and Laboratory Equipment

909 Depreciation Military, Police and Traffic Equipment
911 Depreciation School Equipment
912 Depreciation Hospital Equipment
913 Depreciation Agricultural and Marine Equipment
914 Depreciation Land Transport Equipment
915 Depreciation Aircraft
916 Depreciation Watercraft
917 Depreciation Construction/Port Equipment
918 Depreciation Technical and Scientific Machinery and Equipment
925 Depreciation Other Machinery and Equipment
926 Depreciation Furniture and Fixtures
931 Amortization Intangible Assets
932 Depletion Natural Resource Deposits
Losses
981 Loss on Foreign Exchange
982 Loss on Securitization
983 Loss on Sale of Assets
984 Loss on Investments
985 Loss of Assets
986 Impairment Loss
987 Other Losses
Other Maintenance and Operating Expenses
989 Other Maintenance and Operating Expenses
Financial Expenses
991 Bank Charges
992 Commitment Fees
993 Guarantee Fees
994 Loss on Guaranty
995 Documentary Stamp Expenses
996 Interest Expenses
997 Other Financial Charges
998 Provision for Income Tax
999 Income and Expense Summary
SAMPLE WATER DISTRICT
BALANCE SHEET
AS OF -__________________________________
Actual This Month
Amount
% to Total
ASSETS AND OTHER DEBITS

CURRENT ASSETS
Cash
Working Fund
Payroll Fund
Total
Receivable Accounts
Accounts Receivable
Accounts Receivable- Net
Notes Receivable
Installment Sales Receivable
Total
Other Receivables
Other Receivable
Total
Inventories
Other Inventories
Total

Prepaid Rent
Prepaid Insurance
Guaranty Deposits
YEAR TO DATE
This Month Last Year
Amount
% to Total
Increase ( Decrease)
Over Last Year
Amount
% to Total
TOTAL CURRENT ASSETS

NON-CURRENT ASSETS
Investments
Other Investments
TOTAL NON-CURRENT ASSETS

PROPERTY, PLANT AND EQUIPMENT
Land
Land Improvements
Total

Plant (UPIS)
Total

Office Equipment
Laboratory Equipment
Land Transport Equipment
Other Machinery and Equipment
Total

Furniture and Fixtures
Books
Total
Construction-in-Progress- Plant
Construction-in-Progress- Buildings and Other Structures
TOTAL PROPERTY, PLANT AND EQUIPMENT

OTHER ASSETS
Intangible Assets
Sinking Fund
Restricted funds
Other Reserve Funds
Other Assets
TOTAL OTHER ASSETS
TOTAL ASSETS AND OTHER DEBITS
BALANCE SHEET
AS OF -__________________________________
LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS

CURRENT LIABILITIES
Payable Accounts
Accounts Payable
Notes Payable
Total
Due to National Government Agencies (BIR, etc.)
Due to Government Owned and/or Controlled Corporation
Due to Local Government Units (in-Lieu Share, etc.)
Total
Other Payables
Other Payables
Total

Interest Payable
Lease Payable
Total
TOTAL CURRENT LIABILITIES

NON-CURRENT LIABILITIES
Loans Payable
TOTAL NON-CURRENT LIABILITIES

TOTAL LIABILITIES
DEFERRED CREDITS
Deferred Tax Liability (Franchise Tax)
Customers' Deposit
TOTAL DEFERRED CREDITS
Actual This Month

Amount
% to Total
YEAR TO DATE
This Month Last Year
Amount
% to Total
Increase ( Decrease)
Over Last Year
Amount
% to Total
EQUITY
Government Equity
Capital/Equity Reserve
Donated Capital (OPIC)
Retained Earnings
TOTAL EQUITY
TOTAL LIABILITIES, EQUITY AND

OTHER CREDIT ACCOUNTS
Republic of the Philippines

ABC WATER DISTRICT
CASH FLOW STATEMENT
Sample Format)
Cash Flows from Operating Activities

Cash Inflows:
Collection of Water Bills
Collection of Other Water Revenues
Refund of overpayment of expenses and Cash Advances
Receipt of Performance/Bidders/Bail Bonds
Total Cash Inflows
Cash Outflows:
Payment of Operating Expenses:
Payroll
Fuel/Power for Pumping
Chemicals
Other Operation and Maint. Expenses
Payment of Payables
Purchase of office supplies Inventory
Payment of prepaid expenses
Remittance of GSIS/PAG-IBIG/Withholding Taxes
Total Cash Outflows
Total Cash Provided (used) by Operating Activities
Cash Flows from Investing Activities:
Cash Inflows:
Proceeds from Short-Term Investments
Proceeds from sale of:
Office Equipment, Furniture and Fixtures
Transportation Equipment
Other Property, Plant and Equipment
Total Cash Inflows
Cash Outflows:
Investments in Securities
Purchase/construction of
Buildings
Office Equipment, Furnitures and Fixtures
Transportation Equipment
Other Property, Plant and Equipment
Total Cash Outflows
Total Cash Provided (Used) by Investing Activities
Cash Flows from Financing Activities
Cash Inflows:
Proceeds from Borrowings (Loans Payable)
Cash Outflows:
Cash payment of int.on loans payable and other fin. charges
Payments of domestic and foreign loans
Total Cash Provided (used) by Financing Activities
Cash Provided by Operating, Investing and Financing Activities
Add: Cash and Cash Equivalents - Beginning
Cash and Cash Equivalents, Ending
THIS MONTH
Y-T-D
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
ABC Water District

Income Statement
For the period ended December 31, 20__
CURRENT MONTH
Actual
Amount
Business and Service Income:

Generation, Transmission and Distribution Income
Rent/Lease Income
Interest Income
Fines and Penalties- Service Income
Discounts
Rebates
Total Business and Service Income
Less: Operating Expenses:
Operation Expenses:
Personal Services
Salaries and Wages
Personnel Economic Relief Allowance (PERA)
Representation Allowance
Transportation Allowance
Clothing and Uniform Allowance
Honoraria (Directors' Fees & Remunerations,etc)
Year-end Bonus
Other Bonuses and Allowances
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Provident Fund Contributions
Other Personnel Benefit Contributions
Pension Benefits- Regular
Retirement Benefits - Regular
Vacation and Sick Leave Benefits
Other Personnel Benefits
Total Personal Services
Budget
% to Total
Amount
YEAR TO DATE
Variance
% to Total Amount
Actual
% to Budget Amount
Budget
% to Total
Amount
Variance
% to Total
Amount
% to Budget
Other operations Expenses

Office Supplies Expense
Fuel, Oil and Lubricants Expenses
Other Supplies Expenses
Travel Expenses
Training and Scholarship Expenses
Water
Electricity
Fuel
Postage and Deliveries
Telephone Expenses- Landline
Telephone Expenses- Mobile
Internet Expenses
Cable, Satellite, Telegraph and Radio Expenses
Printing Expenses
Advertising, Promotional and Marketing Expenses
Taxes, Duties and Licenses
Franchise and Regulatory Requirements Expenses
Insurance Premiums
Awards and Rewards
Indemnities and Other Claims
Rent/ Lease Expenses
Survey Expenses
Research, Exploration and Development Exp.
Generation, Transmission and Distribution Exp.
Extraordinary and Miscellaneous Expenses
Membership Dues and Cont. to Organizations
Other Subsidies
Donations
Legal Services
Auditing Services
General/Janitorial Services
Security Services
Computer Data Processing Services
Other Professional Services
Doubtful Accounts Expenses
Depreciation - Land Improvements
Depreciation - Plant (UPIS)

Depreciation - Buildings and Other Structures
Depreciation - Office Equipment
Depreciation - Laboratory Equipment
Depreciation - Land Transport Equipment
Depreciation - Construction Equipment
Depreciation - Other Machinery and Equipment
Depreciation - Furniture and Fixtures
Total Other Operations Expenses
Total Operation Expenses
Maintenance Expenses:
Maintenance Supplies Expenses
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Plant (UPIS)
Repairs and Maintenance - Bldgs. & Other Struct.
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Laboratory Equipment
Repairs and Maintenance - Land Transport Equip't
Repairs and Maintenance - Construction Equip't
Repairs and Maintenance - Other Mach.and Equip't
Repairs and Maintenance - Furniture and Fixtures
Total Maintenance Expenses
Total Operation and Maintenance Expenses
Utility Operating Income
Other Income
Gain on Sale of Assets
Gain on Investment
Other Gains
Subsidy from Gov't Owned and/or Controlled Corp.
Grants and Donations
Other Income
Total Income
Miscellaneous Income Deductions
Loss on Sale of Assets
Loss of Assets
Other Losses
Net Income Before Interest & Financial Charges
Bank Charges
Commitment Fees
Documentary Stamps Expenses
Interest Expenses
Loan Penalty Expenses
Net Income for the Period
DETAILED STATEMENT OF REVENUES AND EXPENSES

FOR THE PERIOD ENDED ____________,200__
PRODUCTION DIVISION
Actual
Amount % to Total
SOURCE OF SUPPLY EXPENSES:

OPERATIONS EXPENSES
Salaries and Wages and Other Comp./Benefits

701-01 Source of Supply Operation Supervision Exp.
701-02 Source of Supply Operation Labor Expenses
706-02 Other Wages
708-02 ADCOM
Generation, Trans. And Distribution Expenses
TOTAL OPERATIONS EXPENSE
MAINTENANCE EXPENSES
Utility Plant
701-03 Source of Supply Maint. Supervision Expenses
803-01 Maint. of Collecting and Impounding Reservoirs
Buildings and Structures
804-01 Maint. of Source of Supply Plant Structures
TOTAL MAINTENANCE EXPENSES
TOTAL SOURCE OF SUPPLY EXPENSES
PUMPING EXPENSES:
OPERATIONS EXPENSES
Salaries and Wages and Other Compensation

701-04 Power Production Labor Expenses
701-05 Pumping Labor Expenses
CURRENT MONTH
YEAR TO DATE
Budget
Variance
Actual
Budget
Variance
Amount % to Total Amount % to Budget Amount % to Total Amount % to Total Amount % to Budget

708-05 ADCOM
TOTAL OPERATIONS EXPENSES
Utility Plant
804-02 Maint. of Pumping Plant Structures and Imp.
TOTAL PUMPING EXPENSES
WATER TREATMENT EXPENSES:

OPERATIONS EXPENSES
Salaries and Wages and Other Compensation
701-06 Water Treatment Operation Labor Expenses
708-06 ADCOM
792-09 Chemical, Filtering and Laboratory Supplies Exp.

804-03 Maint. of Water Treatment Structures and Imp.
808
Repairs and Maintenance - Laboratory Equip't
TOTAL WATER TREATMENT EXPENSES
TOTAL PRODUCTION EXPENSES

CONSTRUCTION AND MAINTENANCE DIVISION

Actual
Amount % to Total
TRANSMISSION & DISTRIBUTION EXPENSES

OPERATIONS EXPENSES
Generation, Trans. And Dist. Expenses

792-10 Trans.and Distribution Eng'g Expenses
Utility Plant
701-07 Trans.and Dist.Expense- Maint.Supervision
706-07 J.O.
708-07 ADCOM
803-09 Maintenance of Trans. and Dist. Mains
803-15 Maintenance of Other Trans.and Dist.Mains
817
Repairs and Maintenance - Cons. Equip't
Buildings and structures
804-04 Maint.of Trans.and Dist.Structures & Imp.
CURRENT MONTH
YEAR TO DATE
Budget
Variance
Actual
Budget
Variance
Amount % to Total Amount % to Budget Amount % to Total Amount % to Total Amount % to Budget
TOTAL TRANS. & DIST. EXPENSES

COMMERCIAL DIVISION
OPERATING REVENUES
Generation, Trans. and Distribution Income
662 (Discounts)
667 (Rebates)
TOTAL WATER SALES

618-03 Meter Rental
619-01 Penalty Charges
612 Interest Income
613 Dividend Income
TOTAL OTHER REVENUES
TOTAL OPERATING REVENUES

CUSTOMERS' ACCTS EXPENSE
OPERATION EXPENSES
701-08
701-09
701-10
704-10
708-08
708-09
708-10
792-11
901-01
Customer Account Supervision Expenses

Meter Reading Expenses
Customer Records and Collection Expenses
ADCOM
ADCOM
ADCOM
Miscellaneous Customer Accounts Expenses
Uncollectible Accounts
Actual
Amount % to Total
CURRENT MONTH
YEAR TO DATE
Budget
Variance
Actual
Budget
Variance
Amount % to Total Amount % to Budget Amount
% to Total Amount % to Total Amount % to Budget
TOTAL CUSTOMER ACCTS EXPENSES

ADMINISTRATIVE DIVISION
Actual
Amount
% to Total
ADMINISTRATIVE EXPENSES:
OPERATIONS EXPENSES
Salaries and Wages and Other Comp./Benefits

701-11
Administrative and General Salaries
704-11
708-11
ADCOM
721-749 (Misc. Personnel Benefits)
713
Honoraria (Directors' Fees and Remunerations)
Supplies Expenses
751
Office Supplies Expense
757
Fuel, Oil and Lubricants Expenses
759
Maintenance Supplies Expenses
765
Other Supplies Expenses
Travel and Educational Expenses
766
Travel Expenses
767
Training and Scholarship Expenses
Utility Expenses
768
Water
769
Electricity
771
Fuel
Communications Expenses
772
Postage and Deliveries
773
Telephone Expenses- Landline
774
Telephone Expenses- Mobile
775
Internet Expenses
776
Cable, Satellite, Telegraph and Radio Expenses
Printing and Advertising Expenses
777
Printing Expenses
778
Advertising, Promotional and Marketing Exp.
Taxes, Duties and Premiums
779
Taxes, Duties and Licenses
781
Insurance Premiums
782
Awards, Prizes and Other Claims
783
Awards and Rewards
785
Indemnities and Other Claims
Rent /Lease Expenses
786
Rent/ Lease Expenses
CURRENT MONTH
YEAR TO DATE
Budget
Variance
Actual
Budget
Variance
Amount % to Total Amount % to Budget Amount % to Total Amount % to Total Amount
% to Budget
Survey and Research Expenses

787
Survey Expenses
788
Research, Exploration and Development Exp.
795
Membership Dues and Contributions to Org.
796
Membership Dues and Contribution to Org.
797
Subsidies
839
Other Subsidies
Donations
841
Donations
Professional Services
842
Legal Services
843
Auditing Services
845
General/Janitorial Services
846
Security Services
848
Computer Data Processing Services
849
Other Professional Services
989
804-05
807
814
825-04
825-05
825-06
825-07
826
Maint. of Gen. Adm. Structures and Improv't

Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Land Trans. Equip't
Stores Equipment
Communications Equipment
Power Operated Equipment
Tools, Shop and Garage Equipment
Repairs and Maintenance - Furn. and Fixtures
TOTAL ADMINISTRATIVE EXPENSES

CPS - NGAS Modified Charts of Accounts

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CPS - NGAS Modified Charts of Accounts

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CPS / NGAS MODIFIED

CHART OF ACCOUNTS FOR WATER DISTRICTS

Cash- Collecting Officer

111 Accounts Receivable

Advances to Officers and Employees

Office Supplies Inventory

Prepayments, Deposits and Deferred Charges

199 Other Investments

Property, Plant and Equipment

Land and Other Improvements

203-06 Other Source of Supply Plant

243 Construction-in-Progress- Plant

261 Intangible Assets

Asset Contra Accounts

Allowance for Doubtful Accounts

Accumulated Depreciation- Leasehold Improvement-Land

LIABILITIES AND EQUITY

412 Due to National Government Agencies (BIR, etc.)

Due to Officers and Employees

Loans/ Lease Payable

Deferred Tax Liability (Franchise Tax)

471 Government Equity

571 Sales Revenue

576 Generation, Transmission and Distribution Income (Water Sales)

623 Gain on Sale of Assets

Subsidy from National Government

649 Grants and Donations

Income Contra Accounts

Salaries and Wages

708 Additional Compensation (ADCOM)

787 Survey Expenses

825-05 Communications Equipment

Professional Services (Administrative Expenses)

Other Maintenance and Operating Expenses (Administrative Expenses)

Financial Expenses (Administrative Expenses)

998 Provision for Income Tax

tructures and Improvements

and Other Structures

s and Other Structures

chinery and Equipment

bution Income (Water Sales)

ties for Resale

nd/or Controlled Corporation

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

cct. with Salaries and Wages Cost Centers)

y (Distribute with Sal. and Wages Cost Center)

Organizations (Administrative Expenses)

g and Impounding Reservoirs

urce of Supply Plant

sion and Distribution Mains

nsmission and Distribution Mains

s and Other Structures

achinery and Equipment

ization and Depletion

nses (Administrative Expenses)

Chart of Accounts (PGCA) for other