ACCOUNT TITLE ACCOUNT CODE

Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums
Insurance Expenses

Other Maintenance and Operating Expenses
Advertising Expense
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses
Membership Dues and Contributions
to Organizations
Subscription Expenses
Donations
Other Maintenance and Operating Expenses


5-02-11-010
5-02-11-020


5-02-99-010
5-02-99-020
5-02-99-030
5-02-99-040
5-02-99-050

5-02-99-060
5-02-99-070
5-02-99-990

Financial Expenses
Interest Expenses
Bank Charges
Other Financial Charges


5-03-01-010
5-03-01-020
5-03-01-990

Non-Cash Expenses

Depreciation
Depreciation - Land Improvements
Depreciation - Infrastructure Assets
Depreciation - Buildings and Other Structures
Depreciation - Machinery and Equipment
Depreciation - Transportation Equipment
Depreciation - Furniture, Fixtures and Books
Depreciation - Leased Assets
Depreciation -Lease Assets Improvements
Depreciation - Other Property,
Plant and Equipment

Impairment Losses
Impairment Loss - Land
Impairment Loss - Land Improvements
Impairment Loss - Infrastructure Assets
Impairment Loss - Buildings and
Other Structures
Impairment Loss - Machinery and Equipment
Impairment Loss - Transportation Equipment
Impairment Loss - Furniture, Fixtures
and Books
Impairment Loss - Leased Assets
Impairment Loss - Lease Assets
Improvements
Impairment Loss - Other Property, Plant
and Equipment




5-04-01-010
5-04-01-020
5-04-01-030
5-04-01-040
5-04-01-050
5-04-01-060
5-04-01-070
5-04-01-080
5-04-01-990



5-04-02-010
5-04-02-020
5-04-02-030

5-04-02-040
5-04-02-050
5-04-02-060

5-04-02-070
5-04-02-080

5-04-02-990

Losses
Loss on Sale of Property,
Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Revaluation of Biological Assets


5-04-03-010

5-04-03-020
5-04-03-030
5-04-03-040


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