E X P E N S E S

PERSONAL SERVICES

Sec. 242. Salaries and Wages - Regular Pay (!"#. This
account is used to record the pay proper of regular government
employees for services rendered.

Sec. 24$. Salaries and Wages - Par%-&i'e Pay (!2#. This
account is used to record the pay proper of part-time government
employees for services rendered.
Sec. 244. Salaries and Wages - Casual(C)n%rac%ual (!$#.
This account is used to record the pay proper of casuals and
contractual government employees for services rendered.
Sec. 24*. Pers)nnel Ec)n)'ic Relie+ All),ance (PERA#
(!4#. This account is used to record allowances granted to all
appointive national and local government employees occupying
itemized plantilla positions, casual and contractual employees and to
uniformed personnel of the AFP, DI! and "A#$IA pursuant to the
annual appropriation act.
Sec. 24-. Addi%i)nal C)'.ensa%i)n (A/CO0# (!*#. This
account is used to record the payment of allowance authorized under
Administrative %rder "o. &' dated #ay (), (**' granted to all
government personnel whether regular or casual+ and those on
temporary status or contractual personnel whose employment is in
the nature of a regular employee.
Sec. 241. Re.resen%a%i)n All),ance (RA# (!-#. This
account is used to record representation allowance granted to
authorized officials and employees while in the actual performance
of their respective functions.
Sec. 24. &rans.)r%a%i)n All),ance (&A# (!1#. This
account is used to record allowances granted to authorized officials
and employees for transportation e,penses which shall -e paid from
appropriations provided for their respective offices.
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Sec. 242. Cl)%3ing All),ance (!#. This account is used to
record allowance granted to government officials and employees for
office uniforms at such amount as may -e authorized -y applica-le
!eneral Appropriations Act( Appropriation %rdinance which may -e
given in .ind or in cash.
Sec. 2*!. 4)n)raria (!2#. This account is used to record
payment for services rendered -y government personnel performing
activities or discharging duties in addition to, or over and a-ove their
regular functions, and payment of services of personnel with
e,pertise or professional standing in recognition of his -road and
superior .nowledge in specific fields.
Sec. 2*". 4a5ard Pay ("!#. This account is used to record
compensation paid to employees who are wor.ing or assigned in
difficult, dangerous, strife-torn or em-attled areas as certified -y the
Department of "ational Defense, and whose lives are directly
e,posed to wor. conditions which may cause in/ury, sic.ness or
death or harmful change in the human organism, such as+ e,posure to
harmful chemicals, wastes and pollutants, micro-organisms and other
harmful elements, or situations that endanger life or health as
certified -y authorized government agency.
Sec. 2*2. O6er%i'e and Nig3% Pay (""#. This account is
used to record payment for wor.ing in e,cess of the minimum total
hours set for a given period to employees of the agency.
Sec. 2*$. 4)liday Pay ("2#. This account is used to record
compensation paid to government employees who rendered
authorized services on holidays.
Sec. 2*4. C3ris%'as 7)nus ("$#. This account is used to
record year-end -onus to government officials and employees as
authorized -y law.
Sec. 2**. Cas3 8i+% ("4#. This account is used to record
cash gift granted to government officials and employees as
authorized -y law.
Sec. 2*-. Pr)duc%i6i%y Incen%i6e 7ene+i%s ("*#. This
account is used to record the payment of incentive -enefits for the
recognition of government officials and employees0 productivity and
performance pursuant to law.
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Sec. 2*1. O%3er 7)nuses and All),ances ("-#. This
account is used to record the payment of other -onuses and
allowances not classified under the specific accounts.
Sec. 2*. Li+e and Re%ire'en% Insurance C)n%ri9u%i)ns
("1#. This account is used to record the government share in
premium contri-utions to life insurance and retirement funds of the
!2I2.
Sec. 2*2. PA8-I7I8 C)n%ri9u%i)ns ("#. This account is
used to record the government0s share of premium contri-utions to
the 3ome Development #utual Fund 43D#F5.
Sec. 2-!. P4IL4EAL&4 C)n%ri9u%i)ns ("2#. This
account is used to record the government share in premium
contri-utions to health insurance funds maintained with the
Philippine 3ealth Insurance 6orporation 4P3I65.
Sec. 2-". ECC C)n%ri9u%i)ns (2!#. This account is used to
record the government0s share in premium contri-utions to the
7mployees0 6ompensation 6ommission 47665.
Sec. 2-2. Pensi)ns and Re%ire'en% 7ene+i%s (2"#. This
account is used to record pensions and retirement -enefits of
government officials and employees or their dependents for past
services rendered.
Sec. 2-$. &er'inal Lea6e 7ene+i%s (22#. This account is
used to record payment for the money value of the total accumulated
leave credits of government officials and employees upon retirement
or voluntary separation.
Sec. 2-4. 4eal%3 W)r:ers; 7ene+i%s (2$#. This account is
used to record -enefits given to health wor.ers.
Sec. 2-*. Su9sis%ence and <uar%ers; All),ances (24#.
This account is used to record su-sistence and 8uarters9 allowances
given to government officials and employees.
Sec. 2--. L)nge6i%y Pay (2*#. This account is used to
record longevity pay given to government officials and employees as
authorized -y law.
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Sec. 2-1. O%3er Pers)nnel 7ene+i%s ($!#. This account is
used to record -enefits not otherwise classified under any of the
specific personnel -enefits accounts.
0AIN&ENANCE AN/ O&4ER OPERA&IN8 EXPENSES
Sec. 2-. &ra6eling E=.enses - L)cal ($"#. This account is
used to record e,penses incurred in the movement of persons within
the Philippines whether employed in the government or not, such as+
transportation, travel per diems+ hire of guides or patrol+ ferriage+
transportation of personal -aggage or household effects+ -us, rail
road, airline, and steamship fares+ tips, airport fees, porter fees,
transfers, etc. of persons while on official travel+ charter of -oats,
launches, cars, road tolls, par.ing fees and all other similar e,penses.
Sec. 2-2. &ra6eling E=.enses - >)reign ($2#. This
account is used to record e,penses incurred in the movement of
persons outside the Philippines whether employed in the government
or not, such as+ transportation of personal -aggage or household
effects+ -us, rail road, airline, and steamship fares+ tips, airport fees,
porter fees, transfers, passport fees, etc. of persons while on travel+
charter of -oats, launches, cars, road tolls, par.ing fees and all other
similar e,penses.
Sec. 21!. &raining and Se'inar E=.enses ($$#. This
account is used to record e,penses incurred for
participation:attendance of personnel to training, conferences and
seminar:wor.shops. It also includes e,penses incurred related to
training such as payment of honoraria to lecturers, hand-outs given,
supplies and materials used, etc.
Sec. 21". Wa%er ($4#. This account is used to record costs
of water used:consumed in government facilities in connection with
government operations and pro/ects.
Sec. 212. Elec%rici%y ($*#. This account is used to record
costs of electric power or illumination used:consumed in government
facilities in connection with government operations and pro/ects.
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Sec. 21$. C)):ing 8as ($-#. This account is used to
record the cost of coo.ing gas used in connection with government
operations, activities and pro/ects.
Sec. 214. &ele.3)ne(&elegra.3 and In%erne% ($1#. This
account is used to record the costs of transmission of messages, such
as< telephone, facsimile machine telegraph, wireless and ca-le
charges and tolls, telegraph messenger services, and internet services.
Sec. 21*. P)s%age and /eli6eries ($#. This account is
used to record the costs of postage charges, rent of post office -o,es
and cost of deliveries of letters, other messages and documents, cost
of transporting official forms, documents:records and goods, etc.
Sec. 21-. Su9scri.%i)n E=.enses ($2#. This account is
used to record the cost of su-scription to li-rary materials, such as<
magazines, periodicals, documents and other reading materials.
Sec. 211. Ad6er%ising E=.enses (4!#. This account is used
to record the cost of advertising and pu-lication of notices in
newspapers and magazines of general circulation, television, radio
and other forms of media.
Sec. 21. Ren% E=.enses (4"#. This account is used to
record rental fees for the use of facilities or e8uipment+ and costs for
the use of offices and grounds, 8uarters of personnel, arsenal,
-arrac.s, warehouses, office machines, and other e8uipment.
Sec. 212. Insurance E=.ense (42#. This account is used to
record premiums for the insurance of government properties such as
-uilding, e8uipment, motor vehicle, etc.
Sec. 2!. >ideli%y 7)nd Pre'iu' (4$#. This account is
used to record e,penses for premium on fidelity -ond of accounta-le
officers.
Sec. 2". Sur6ey E=.ense (44#. This account is used to
record e,penses incurred for the conduct of survey of government
land.
Sec. 22. S%)rage E=.enses (4*#. This account is used to
record e,penses paid to other agencies or private individuals:entities
for the storage:safe.eeping of government goods and properties.
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Sec. 2$. ?))l)gical(Ani'al 0ain%enance E=.enses
(4-#. This account is used to record e,penses for
food:medicines:veterinary:other maintenance needs of animals in
government zoos, wildlife, sanctuary, etc.
Sec. 24. Prin%ing and 7inding E=.enses (41#. This
account is used to record the cost of producing, printing, and -inding
materials such as< -oo.s, reports, catalogues, documents and other
reading matters.

Sec. 2*. Acc)un%a9le >)r's E=.enses (4#. This
account is used to record the cost of accounta-le forms used in the
course of government operations.
Sec. 2-. O++ice Su..lies E=.enses (42#. This account is
used to record the costs of all e,penda-le commodities used in
connection with government operations.
Sec. 21. 0edical@ /en%al and La9)ra%)ry Su..lies
E=.enses (*!#. This account is used to record the cost of medicines
and other medical, dental and la-oratory supplies used during the
accounting period.
Sec. 2. >))d(N)n->))d E=.enses (*"#. This account is
used to record e,penses for food, clothing and other maintenance
needs of patients in hospital, center, sanitarium and inmates in
penitentiary:sanitarium including those distri-uted to people affected
-y calamities:disasters:ground conflict. All purchases of perisha-le
items shall -e recorded as an e,pense under this account.
Sec. 22. 8as)line@ Oil and Lu9rican%s E=.enses (*2#.
This account is used to record the cost of gasoline, oil and lu-ricants
consumed -y government vehicles and other e8uipment in
connection with government operations and pro/ects.
Sec. 22!. Agricul%ural Su..lies E=.enses (*$#. This
account is used to record the cost of fertilizers, pesticides and
agricultural supplies issued for use in connection with government
operations and pro/ects.
Sec. 22". Legal Ser6ices (*4#. This is used to record the
cost of legal services rendered -y private lawyers to any government
agency as authorized -y law.
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Sec. 222. Audi%ing Ser6ices (**#. This account is used to
record the amount due the 6ommission on Audit for auditing services
rendered or e,penses incurred -y the Auditing >nit of any
government agency.
Sec. 22$. C)nsul%ancy Ser6ices (*-#. This account is used
to record the cost of services of individual:private companies, or
other government agencies hired to underta.e a specific wor. or /o-
re8uiring special or technical s.ills not availa-le in the concerned
agency.
Sec. 224. 8eneral Ser6ices (*1#. This account is used to
record the e,penditures for services not elsewhere classified, such as
carpentry, plum-ing, electrical, etc.
Sec. 22*. Securi%y(Aani%)rial Ser6ices (*#. This account
is used to record the cost of security:/anitorial services contracted -y
the agency.
Sec. 22-. &a=es@ /u%ies and Licenses (*2#. This account is
used to record payments and provisions for all ta,es, duties and
licenses e,cept income ta,.
Sec. 221. &a= Credi% Su9sidy (-!#. This account is used
to record the amount due to ta,payers who are entitled:8ualified to
avail of the ta, credit or duty draw-ac. and ta, incentives authorized
under the "ational Internal $evenue 6ode, Tariff and 6ustoms 6ode
of the Philippines, and %mni-us Investment 6ode.
Sec. 22. Pu9lic In+ras%ruc%ure Re.airs and 0ain%enance
(-25. This account is used to record the cost of repairing and
maintaining pu-lic infrastructures owned -y the government.
Sec. 222. Re+)res%a%i)n Pr)Bec% 0ain%enance (-$#. This
account is used to record the cost of maintaining reforestation
pro/ects owned -y the government.
Sec. $!!. 7uildings 0ain%enance (-4#. This account is
used to record the cost of repairing and maintaining -uildings owned
-y the government.
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Sec. $!". Sc3))l 7uildings 0ain%enance (-*#. This
account is used to record the cost of repairing and maintaining school
-uildings owned -y the government.
Sec. $!2. 0ar:e%s and Slaug3%er3)uses 0ain%enance
(--#. This account is used to record the cost of repairing and
maintaining mar.ets and slaughterhouses owned -y the government.
Sec. $!$. 4)s.i%als and 4eal%3 Cen%er 0ain%enance
(-1#. This account is used to record the cost of repairing and
maintaining hospitals, sanitaria and health centers owned -y the
government.
Sec. $!4. O%3er S%ruc%ures 0ain%enance (-#. This
account is used to record the cost of repairing and maintaining
structures owned -y the government other than those classified under
specific structure maintenance accounts.
Sec. $!*. Indus%rial 0ac3ineries 0ain%enance (-2#.
This account is used to record the cost of repairing and maintaining
industrial machineries owned -y the government.
Sec. $!-. O%3er 0ac3inery 0ain%enance (1!#. This
account is used to record the cost of repairing and maintaining other
machineries owned -y the government.
Sec. $!1. >ire+ig3%ing ECui.'en% and Access)ries
0ain%enance (1"#. This account is used to record the cost of
repairing and maintaining firefighting e8uipment and accessories
owned -y the government.
Sec. $!. C)ns%ruc%i)n and 4ea6y ECui.'en%
0ain%enance (12#. This account is used to record the cost of
repairing and maintaining construction and heavy e8uipment owned
-y the government.
Sec. $!2. &ec3nical and Scien%i+ic ECui.'en%
0ain%enance (14#. This account is used to record the cost of
repairing and maintaining technical and scientific e8uipment owned
-y the government.
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Sec. $"!. I& ECui.'en% 0ain%enance (1*#. This account
is used to record the cost of repairing and maintaining IT e8uipment
owned -y the government.
Sec. $"". &elegra.3@ &ele.3)ne@ Ca9le@ &V and Radi)
ECui.'en% 0ain%enance (1-#. This account is used to record the
cost of repairing and maintaining telegraph, telephone, ca-le, TA and
radio e8uipment owned -y the government.

Sec. $"2. Ar%esian Wells@ Reser6)irs@ Pu'.ing S%a%i)ns
and C)ndui%s 0ain%enance (11#. This account is used to record
the cost of repairing and maintaining artesian wells, reservoirs,
pumping stations and conduits.
Sec. $"$. 0)%)r Ve3icles 0ain%enance (1#. This account
is used to record the cost of repairing and maintaining motor vehicles
owned -y the government.

Sec. $"4. Wa%ercra+%s 0ain%enance (12#. This account is
used to record the cost of repairing and maintaining watercrafts
owned -y the government.
Sec. $"*. &rains 0ain%enance (!#. This account is used
to record the cost of repairing and maintaining trains owned -y the
government.
Sec. $"-. Aircra+%s(Aircra+% 8r)und ECui.'en%
0ain%enance ("#. This account is used to record the cost of
repairing and maintaining aircrafts and aircraft ground e8uipment.
Sec. $"1. O++ice ECui.'en% 0ain%enance (2#. This
account is used to record the cost of repairing and maintaining office
e8uipment owned -y the government.
Sec. $". O%3er ECui.'en% 0ain%enance ($#. This
account is used to record the cost of repairing and maintaining
e8uipment owned -y the government other than those classified
under specific e8uipment maintenance accounts.
Sec. $"2. >urni%ure and >i=%ures 0ain%enance (4#.
This account is used to record the cost of repairing and maintaining
furniture and fi,tures owned -y the government.

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Sec. $2!. Ordnance 0ain%enance (*#. This account is
used to record the cost of repairing and maintaining ordnance owned
-y the government.
Sec. $2". O%3er Re.airs and 0ain%enance (-#. This
account is used to record the cost of repairing and maintaining other
types of property, plant and e8uipment owned -y the government not
classified under specific property, plant and e8uipment accounts.
Sec. $22. A,ards and Inde'ni%ies (1#. This account is
used to record indemnities for destruction of property, death or in/ury
to persons, awards -y courts or -y administrative -odies. 7,amples
are indemnities for persons in/ured or .illed or property destroyed
through military action, indemnities for property ta.en -y the
government through civil action, awards and compensation provided
-y laws.
Sec. $2$. Re,ards and O%3er Clai's (#. This account
is used to record payments of rewards for any informer or for any act
done in connection with the apprehension of an offender. This also
includes indemnities paid to persons in the government service who
-ecome disa-led on account of sic.ness, in/uries, or death which
occurred or which were contracted or sustained in the performance of
official duty.
Sec. $24. 8ran%s and /)na%i)ns (2#. This account is
used to record all non-repaya-le transfers of funds and property
given to other levels of government, private sector, non-government
organizations, or international institutions and other funds. !rants
encompass reparations and gifts given for particular pro/ects or
programs, general -udget support or for any other purposes.
Sec. $2*. Re.resen%a%i)n E=.ense (2!#. This account is
used to record e,penses incurred for meetings, conferences and
official entertainment as authorized -y law.
Sec. $2-. E=%ra)rdinary and 0iscellane)us E=.enses
(2"#. This account is used to record e,traordinary e,penses incurred
-y government officials and those of e8uivalent ran. as may-e
authorized -y the Department of Budget and #anagement 4DB#5 for
pu-lic relations, mem-ership fees in government associations and in
national professional organizations duly accredited -y the
Professional $egulation 6ommission.
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Sec. $21. C)n+iden%ial and In%elligence E=.enses (22#.
This account is used to record the cost of services which are
confidential in nature, rendered -y persons who are temporarily
employed -y authorized administrative or e,ecutive officers to carry
on successfully administrative activities+ compensation of informers
employed to detect the wherea-outs of criminals or the e,istence of
prohi-ited games which compensation shall not e,ceed (@C of the
fines imposed upon the convicts and other e,pressly authorized
confidential e,penses for which appropriations have -een approved
specifically for the purpose.
Sec. $2. An%i-insurgency(C)n%ingency E=.enses (2$#.
This account is used to record unforeseen e,penses arising from the
occurrence of insurgency:natural calamities or financial dislocation
on account thereof.
Sec. $22. Su9sidy %) Na%i)nal 8)6ern'en% Agencies
(24#. This account is used to record the amount transferred to
"!As pursuant to a provision of aw, memorandum of agreement,
etc.
Sec. $$!. Su9sidy %) L)cal 8)6ern'en% Dni%s (2*#. This
account is used to record financial assistance granted to a local
government unit for the purpose of pursuing programs or policies of
pu-lic interest.
Sec. $$". Su9sidy %) 8)6ern'en% C)r.)ra%i)ns (2-#.
This account is used to record financial assistance granted to a
government-owned and:or controlled corporation to cover
operational e,penses that are not supported -y corporate revenues or
to cover corporate deficit and losses.

Sec. $$2. Su9sidy %) O%3er >unds (21#. This account is
used to record in the !eneral Fund 4!F5 -oo.s amount transferred to
2pecial 7ducation Fund 427F5 as aids or contri-utions.
Sec. $$$. Su9sidy %) S.ecial Acc)un%s (25. This account
is used to record the amount of funds transferred to special accounts
in the !F.
Sec. $$4. 0e'9ers3i. dues %) In%erna%i)nal Ins%i%u%i)ns
(2!"#. This account is used to record mem-ership dues,
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contri-utions:cost of approved participation in international
organizations.
Sec. $$*. /e.recia%i)n - Land I'.r)6e'en%s (2!2#. This
account is used to record depreciation of and Improvements due to
wear and tear, and deterioration.
Sec. $$-. /e.recia%i)n - Lease3)ld I'.r)6e'en%s (2!$#.
This account is used to record depreciation of leasehold
improvements due to wear and tear, and deterioration.
Sec. $$1. /e.recia%i)n - 7uildings (2!4#. This account is
used to record depreciation of -uildings used in government
operations due to wear and tear, and deterioration.
Sec. $$. /e.recia%i)n - Sc3))l 7uildings (2!*#. This
account is used to record depreciation of school -uildings used in
government operations due to wear and tear and deterioration.
Sec. $$2. /e.recia%i)n - 0ar:e%s and Slaug3%er3)uses
(2!-#. This account is used to record depreciation of mar.ets and
slaughterhouses used in government operations due to wear and tear
and deterioration.

Sec. $4!. /e.recia%i)n - 4)s.i%als and 4eal%3 Cen%ers
(2!1#. This account is used to record depreciation of hospitals and
health centers used in government operations due to wear and tear
and deterioration.
Sec. $4". /e.recia%i)n - O%3er S%ruc%ures (2!#. This
account is used to record depreciation of other structures used in
government operations due to wear and tear, technical innovations
and deterioration.
Sec. $42. /e.recia%i)n - Indus%rial 0ac3ineries (2!2#.
This account is used to record depreciation of industrial machineries
used in government operations due to wear and tear, o-solescence
and:or technological innovation.
Sec. $4$. /e.recia%i)n - O%3er 0ac3ineries (2"!#. This
account is used to record depreciation of machinery and e8uipment
used in government operations due to wear and tear, o-solescence
and:or technological innovation.
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Sec. $44. /e.recia%i)n - >ire+ig3%ing ECui.'en% and
Access)ries (2""#. This account is used to record depreciation of
firefighting e8uipment and accessories used in government
operations due to wear and tear, o-solescence and:or technological
innovation.
Sec. $4*. /e.recia%i)n - C)ns%ruc%i)n and 4ea6y
ECui.'en% (2"2#. This account is used to record depreciation of
construction and heavy e8uipment used in government operations
due to wear and tear, o-solescence and:or technological innovation.
Sec. $4-. /e.recia%i)n - &ec3nical and Scien%i+ic
ECui.'en% (2"4#. This account is used to record depreciation of
technical and scientific e8uipment used in government operations
due to wear and tear, o-solescence and:or technological innovation.
Sec. $41. /e.recia%i)n - I& ECui.'en% (2"*#. This
account is used to record depreciation of IT e8uipment used in
government operations due to wear and tear, o-solescence and:or
technological innovation.
Sec. $4. /e.recia%i)n - &elegra.3@ &ele.3)ne@ Ca9le@ &V
and Radi) ECui.'en% (2"-#. This account is used to record
depreciation of telegraph, telephone, ca-le, TA and radio e8uipment
used in government operations due to wear and tear, o-solescence
and:or technological innovation.
Sec. $42. /e.recia%i)n - Ar%esian Wells@ Reser6)irs and
Pu'.ing S%a%i)ns and C)ndui%s (2"1# . This account is used to
record depreciation of artesian wells, reservoirs and pumping stations
used in government operations due to wear and tear, o-solescence
and:or technological innovation.

Sec. $*!. /e.recia%i)n - 0)%)r Ve3icles (2"#. This
account is used to record depreciation of motor vehicles used in
government operations due to wear and tear, o-solescence and:or
technological innovation.
Sec. $*". /e.recia%i)n - Wa%ercra+%s (2"2#. This account is
used to record depreciation of watercrafts used in government
operations due to wear and tear, o-solescence and:or technological
innovation.
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Sec. $*2. /e.recia%i)n - &rains (22!#. This account is used
to record depreciation of trains used in government operations due to
wear and tear, o-solescence and:or technological innovation.
Sec. $*$. /e.recia%i)n E Aircra+%s(Aircra+% 8r)und
ECui.'en% (22"#. This account is used to record depreciation of
aircrafts used in government operations due to wear and tear,
o-solescence and technological innovation.

Sec. $*4. /e.recia%i)n - O++ice ECui.'en% (222#. This
account is used to record depreciation of office e8uipment used in
government operations due to wear and tear, o-solescence and
technological innovation.

Sec. $**. /e.recia%i)n - O%3er ECui.'en% (22$#. This
account is used to record depreciation of other e8uipment not
included under the foregoing classification of e8uipment, used in
government operations due to wear and tear, o-solescence and
technological innovation.
Sec. $*-. /e.recia%i)n - >urni%ure and >i=%ures (224#.
This account is used to record depreciation of furniture and fi,tures
used in government operations due to wear and tear and
deterioration, o-solescence and technological innovations
Sec. $*1. /e.recia%i)n - Ordnance (22*#. This account is
used to record depreciation of ordnance used in government
operations due to wear and tear, o-solescence and technological
innovation.
Sec. $*. /e.recia%i)n - 7)):s (22-#. This account is used
to record depreciation of -oo.s used in government operations due to
wear and tear and o-solescence.
Sec. $*2. /e.recia%i)n - O%3er Pr).er%y@ Plan% and
ECui.'en% (221#. This account is used to record depreciation of
other property, plant and e8uipment used in government operations
due to wear and tear, deterioration, o-solescence and technological
innovation.
Sec. $-!. O9s)lescence - I& S)+%,are (22#. This account
is used to record the reduction in the -oo. value of IT 2oftware used
in the operation due to change in legislation:policies:regulations,
o-solescence and technological innovation.
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Sec. $-". 7ad /e9%s E=.ense (222#. This account is used
to record the amount of receiva-les estimated to -e uncollecti-le.
Sec. $-2. /isc)un% )n Real Pr).er%y &a= (2$1#. This
account is used to record discount granted on the -asic $PT paid in
case of advance and prompt payment.
Sec. $-$. /isc)un% )n S.ecial Educa%i)n &a= (2$#. This
account is used to record discount granted on the additional one
percent ta, on $PT in case of advance and prompt payment.
Sec. $-4. L)ss )n Sale )+ Asse%s (241#. This account is used
to record the amount of loss resulting from the sale of assets where
the proceeds is lower than the net -oo. value 4-oo. value less
accumulated depreciation5.
Sec. $-*. L)ss )+ Asse%s (24#. This account is used to
record the costs of losses of government funds and property due to
thief, fortuitous events:calamities:civil unrest and war -ased on
approved relief from accounta-ilities.
Sec. $--. O%3er E=.enses (2*!#. This account is used to
record the cost of all other e,penses not otherwise classified under
any of the specific e,pense accounts. This includes -oo.s distri-uted
to pu-lic schools, survey e,penses, etc.
>INANCIAL EXPENSES
Sec. $-1. 7an: C3arges (2*"#. This account is used to
record the amount levied -y a -an. for various services, such as
charges for cost of chec. -oo.lets, inter--ranch transactions, cost of
stoppage of payment, etc.
Sec. $-. In%eres% E=.enses (2*2#. This account is used to
record charges imposed as a conse8uence of the use of money
-elonging to others, such as interest on -onds, loans, advances,
treasury -ills, treasury notes, certificate of inde-tedness, and other
interest -earing financial o-ligations.

Sec. $-2. /)cu'en%ary S%a'.s E=.ense (2*4#. This
account is used to record documentary stamps e,pense for treasury
(?)
-ills issued -y the "ational !overnment and other transactions of
national government agencies.
Sec. $1!. O%3er >inancial C3arges (2**#. This account is
used to record other charges imposed -y creditors such as< front-end
fees, management fees, and other charges not classified under the
specific accounts on financial e,penses.

Sec. $1". >)reign E=c3ange (>OREX# L)ss (2*-#. This
account is used to record losses incurred in the conversion of foreign
currencies to the Philippine peso.
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