ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBF
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TECHNICAL EDUCATION and SKILLS DEVELOPMENT AUTHORITY
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CARAGA Regional Office, Butuan City
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WORKING PAPER
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As of December 31, 2022
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ALL FUNDS
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okokokokokconsolidated to sspno trustokokokokok20222021
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ParticularsAcct. CodesREGULAR FUNDTRUST(UAQTEA 2018)SSP (MDS-TRUST)As Restated
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NMSFASSATSNCATTASROPOROPOTINMSFASSATSNCATTASROPOROPOTINMSFASSATSNCATTASROPOROPOTINMSFASSATSNCATTASROPOROPOTI (ALL FUNDS)ROPOTI (ALL FUNDS)
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DebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditDebitCredit
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Cash - Collecting Officers1 01 01 0100.00458,473.30458,473.300.000.000.000.000.000.000.000.00458,473.300.00458,473.300.00421,053.30
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Petty Cash1 01 01 0200.00172,725.91172,725.910.000.0019,842.7519,842.7519,842.7519,842.750.000.0019,842.75172,725.910.00192,568.660.00258,865.86
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Cash in Bank - LCCA1 01 02 0200.000.000.0010,000.0010,000.0029,997,228.5629,997,228.5629,997,228.560.0029,997,228.560.0029,997,228.5610,000.000.0030,007,228.560.008,550,687.58
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Cash - Treasury/Agency Deposit, Regular1 01 04 01022,438.5422,438.5414,048,065.5714,070,504.110.000.000.000.0022,438.540.000.0022,438.5414,048,065.570.0014,070,504.110.001,100,257.80
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Cash - Treasury/Agency Deposit, Trust1 01 04 0300.0026,164,878.6426,164,878.640.000.0041,765,677.358,250,272.7350,015,950.0850,015,950.0841,765,677.358,250,272.730.0050,015,950.0826,164,878.640.0076,180,828.720.0028,852,305.49
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Cash - MDS, Regular1 01 04 0400.000.000.000.000.000.000.000.000.000.000.000.000.000.00
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Cash - MDS, Trust1 01 04 0600.000.000.000.001,039.281,039.281,039.280.000.001,039.281,039.280.000.001,039.280.00
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Accounts Receivable1 03 01 0100.000.000.000.000.000.000.000.000.000.000.000.000.000.00
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Due from LGUs1 03 03 0300.0011,374.7611,374.760.00605,860.99605,860.990.000.000.000.000.000.00617,235.750.00617,235.750.00617,235.75
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Due from Regional Office1 03 04 0300.000.000.000.0018,029,415.5018,029,415.5018,029,415.500.0018,029,415.500.0018,029,415.500.000.0018,029,415.500.00125,430.25
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Due from Operating Units1 03 04 0400.000.000.0010,716,761.6010,716,761.600.000.000.000.000.000.0010,716,761.600.0010,716,761.600.0016,866,727.00
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Receivables - Disallowances/Charges1 03 05 01092,554.8353,200.00145,754.8348,184.68193,939.510.000.000.000.0092,554.8353,200.000.00145,754.8348,184.680.00193,939.510.00445,127.13
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Due from Officers & Employees1 03 05 0200.000.000.000.000.000.000.000.000.000.000.000.000.000.001,057.57
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Other Receivables1 03 05 9900.00438,003.54438,003.540.001,490,888.441,490,888.4491,831.0091,831.0091,831.000.0091,831.000.0091,831.001,928,891.980.002,020,722.980.002,020,722.98
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Agricultural & Marine Supplies for Distribution
1 04 02 05044,800.0044,800.0044,800.000.000.000.000.000.000.0044,800.0044,800.000.000.0044,800.000.0044,800.00
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Agricultural Produce for Distribution1 04 02 06047,331.0047,331.0047,331.000.000.000.000.000.000.0047,331.0047,331.000.000.0047,331.000.0047,331.00
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Other Supplies and Materials for Distribution
1 04 02 9903,168.003,168.0019,151,593.1019,154,761.100.000.000.000.000.003,168.000.003,168.0019,151,593.100.0019,154,761.100.0019,151,593.10
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Raw Materials Inventory1 04 03 0100.000.000.000.000.000.000.000.000.000.000.000.000.000.00
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Work in Process Inventory1 04 03 0200.000.000.000.000.000.000.000.000.000.000.000.000.000.00
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Finished Goods Inventory1 04 03 0300.000.000.000.000.000.000.000.000.000.000.000.000.000.00
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Office Supplies Inventory1 04 04 0101,025,460.041,025,460.04688,493.361,713,953.400.000.000.000.000.001,025,460.040.001,025,460.04688,493.360.001,713,953.400.001,089,359.60
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Accountable Forms,Plates & Stickers Inventory
1 04 04 0200.00801,340.00801,340.000.000.000.000.000.000.000.000.00801,340.000.00801,340.000.00357,820.00
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Fuel, Oil & Lubricants Inventory1 04 04 0800.0093,120.4793,120.470.000.000.000.000.000.000.000.0093,120.470.0093,120.470.0093,120.47
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Agricultural and Marine Supplies Inventory1 04 04 0900.000.000.000.000.000.000.000.000.000.000.000.000.000.00
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Other Supplies and Materials Inventories1 04 04 990557,740.501,430,360.841,988,101.34683,386.802,671,488.140.000.004,731,212.8910,022.002,044,002.426,785,237.316,785,237.315,288,953.3910,022.003,474,363.268,773,338.65683,386.800.009,456,725.450.003,092,119.05
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Semi-Expendable OfficeEquipment1 04 05 020433,358.3550,680.00484,038.35573,298.061,057,336.410.000.00890,203.20114,640.0033,579.001,038,422.20106,611.001,145,033.201,323,561.55114,640.0084,259.001,522,460.55679,909.060.002,202,369.610.00950,397.72
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Semi-Expendable Information & Communication Technology Equipment
1 04 05 030640,098.00110,797.00750,895.002,175,234.312,926,129.310.000.003,207,969.501,366,290.004,574,259.50245,752.904,820,012.403,848,067.501,366,290.00110,797.005,325,154.502,420,987.210.007,746,141.710.002,276,531.10
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Semi-Expendable Marine & Fishery Equipment
1 04 05 050622,400.00622,400.00622,400.000.000.0086,442.0086,442.0086,442.00708,842.000.000.00708,842.000.000.00708,842.000.00206,146.51
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Semi-Expendable Communication Equipment
1 04 05 070143,040.00143,040.0088,590.96231,630.960.000.00100,045.00100,045.004,652.00104,697.00243,085.000.000.00243,085.0093,242.960.00336,327.960.00222,162.96
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Semi-Expendable Disaster Response and Rescue Equipment
1 04 05 0800.00201,154.03201,154.030.000.000.0016,160.0016,160.000.000.000.000.00217,314.030.00217,314.030.0066,689.03
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Semi-Expendable Medical Equipment1 04 05 1000.0022,940.2522,940.250.000.000.000.000.000.000.000.0022,940.250.0022,940.250.0016,685.25
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Semi-Expendable Sports Equipment1 04 05 12011,038.0011,038.0030,125.5041,163.500.000.000.000.0011,038.000.000.0011,038.0030,125.500.0041,163.500.0033,963.50
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Semi-Expendable Technical and Scientific Equipment
1 04 05 130277,190.22277,190.221,590,444.961,867,635.180.000.00205,880.00205,880.00208,422.10414,302.10483,070.220.000.00483,070.221,798,867.060.002,281,937.280.001,569,314.31
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Semi-Expendable Other Machineries and Equipment
1 04 05 19074,450.00366,611.64441,061.64251,436.86692,498.500.000.001,550,408.94140,000.00160,754.001,851,162.9445,879.501,897,042.441,624,858.94140,000.00527,365.642,292,224.58297,316.360.002,589,540.940.001,445,615.02
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Semi-Expendable Furniture and Fixtures1 04 06 01022,582.00244,312.98266,894.981,223,824.731,490,719.710.000.00847,992.00166,674.001,014,666.0090,588.001,105,254.00870,574.000.00410,986.981,281,560.981,314,412.730.002,595,973.710.001,613,868.71
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Semi- Expendable Books1 04 06 020129,176.00129,176.0091,955.00221,131.000.000.00251,347.00251,347.006,750.00258,097.00380,523.000.000.00380,523.0098,705.000.00479,228.000.0098,705.00
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Land1 06 01 0101,108,312.60108,328,500.0026,690,163.64136,126,976.24136,126,976.240.000.000.000.001,108,312.60108,328,500.0026,690,163.64136,126,976.240.000.00136,126,976.240.00136,126,976.24
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Other Land Improvements1 06 02 9901,500,000.001,500,000.001,500,000.000.000.002,200,000.002,200,000.002,200,000.001,500,000.002,200,000.000.003,700,000.000.000.003,700,000.000.003,700,000.00
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Land Improvements,Aquaculture Structure1 06 02 0101,700,000.001,700,000.001,700,000.000.000.000.000.001,700,000.000.000.001,700,000.000.000.001,700,000.000.001,700,000.00
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Power Supply Systems1 06 03 0500.000.000.000.00855,317.55855,317.55855,317.550.00855,317.550.00855,317.550.000.00855,317.550.00855,317.55
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Building1 06 04 0100.002,469,560.002,469,560.000.000.003,727,677.073,727,677.07699,227.004,426,904.070.003,727,677.070.003,727,677.073,168,787.000.006,896,464.070.006,915,664.07
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School Building1 06 04 02013,362,505.238,639,610.0719,037,073.0041,039,188.309,456,367.5250,495,555.820.000.000.0077,710.4077,710.4013,362,505.238,639,610.0719,037,073.0041,039,188.309,534,077.920.0050,573,266.220.0050,495,555.82
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Other Structures1 06 04 9900.000.000.000.001,325,690.00383,044.001,708,734.001,708,734.001,325,690.000.00383,044.001,708,734.000.000.001,708,734.000.00383,044.00
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Machinery1 06 05 0100.000.000.000.000.000.000.000.000.000.000.000.000.000.0056,350.00
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Office Equipment1 06 05 020326,500.0055,998.0017,900.00400,398.00118,000.00518,398.000.000.00635,946.14383,890.001,159,808.012,179,644.152,179,644.15962,446.14439,888.001,177,708.012,580,042.15118,000.000.002,698,042.150.003,924,140.12
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Information & Communication Technology Equipment
1 06 05 0301,520,000.001,520,000.00841,561.002,361,561.000.000.00136,290.00119,445.007,533,139.027,788,874.027,788,874.021,656,290.00119,445.007,533,139.029,308,874.02841,561.000.0010,150,435.020.0013,500,975.24
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Agricultural and Forestry Equipment1 06 05 04015,500.0015,500.0015,500.000.000.000.000.000.000.0015,500.0015,500.000.000.0015,500.000.0015,500.00
57
Marine and Fishery equipment1 06 05 0502,798,000.002,798,000.002,798,000.000.000.000.000.002,798,000.000.000.002,798,000.000.000.002,798,000.000.003,294,900.00
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Communication Equipment1 06 05 0700.000.000.000.00194,325.00194,325.00194,325.00194,325.000.000.00194,325.000.000.00194,325.000.0040,580.00
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Disaster Response and Rescue Equipment1 06 05 0900.000.000.000.000.000.000.000.000.000.000.000.000.000.00
60
Sports Equipment1 06 05 1300.000.000.000.000.000.000.000.000.000.000.000.000.000.00
61
Technical & Scientific Equipment1 06 05 1400.001,029,709.781,029,709.780.000.000.0066,970.8066,970.800.000.000.000.001,096,680.580.001,096,680.580.001,957,899.64
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Other Machinery and Equipment1 06 05 990489,200.00383,026.00872,226.00872,226.000.000.00148,500.001,201,995.001,814,841.003,165,336.003,165,336.00148,500.001,691,195.002,197,867.004,037,562.000.000.004,037,562.000.0038,107,731.31
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Motor Vehicles1 06 06 010143,328.5730,000.00173,328.576,082,260.306,255,588.870.000.00278,000.001,810,900.003,163,012.585,251,912.585,251,912.58421,328.571,810,900.003,193,012.585,425,241.156,082,260.300.0011,507,501.450.008,242,956.87
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Furniture & Fixtures1 06 07 01019,800.0019,800.0019,800.000.000.00207,861.25369,167.41577,028.66577,028.66207,861.250.00388,967.41596,828.660.000.00596,828.660.00670,969.81
65
Books1 06 07 0200.000.000.000.000.000.000.000.000.000.000.000.000.000.00275,346.00
66
Work/Zoo Animals1 06 99 010449,000.00449,000.00449,000.000.000.000.000.000.000.00449,000.00449,000.000.000.00449,000.000.00449,000.00
67
Other Property, Plant & Equipment1 06 99 990465,000.001,217,172.191,682,172.191,682,172.190.000.00885,736.001,718,862.032,604,598.0391,000.002,695,598.031,350,736.000.002,936,034.224,286,770.2291,000.000.004,377,770.220.002,465,585.44
68
Livestock1 07 01 0200.000.000.000.0075,390.0075,390.0075,390.0075,390.000.000.0075,390.000.000.0075,390.000.00
69
Trees, Plants & Crops1 07 01 0300.000.000.000.000.000.000.000.000.000.000.000.000.000.00
70
Aquaculture1 07 01 04025,918.0025,918.0025,918.000.000.000.000.0025,918.000.000.0025,918.000.000.0025,918.000.0025,918.00
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Other Aquaculture, Fishery & Forestry1 07 02 0400.000.000.000.000.000.000.000.000.000.000.000.000.000.00
72
Intangible Assets - Software1 08 01 0200.000.000.000.0024,000.00374,380.00398,380.00398,380.000.0024,000.00374,380.00398,380.000.000.00398,380.000.0024,000.00
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Advances for Operating Expenses1 99 01 0100.00336,293,497.54336,293,497.540.002,887,830.002,887,830.000.000.000.000.000.000.00339,181,327.540.00339,181,327.540.00634,516,242.25
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Advances for Payroll1 99 01 020260,601.00260,601.0012,065,852.4812,326,453.480.000.001,142,734.821,142,734.821,142,734.820.000.001,403,335.821,403,335.8212,065,852.480.0013,469,188.300.0015,306,443.45
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Advances for Special Disbursing Officer1 99 01 0300.001,325,036.901,325,036.900.000.0050,000.0050,000.0050,000.000.0050,000.000.0050,000.001,325,036.900.001,375,036.900.003,572,668.82
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Advances to Officers & Employees1 99 01 040315,807.00315,807.001,021,619.641,337,426.640.000.00351,100.00971,057.001,322,157.001,322,157.00351,100.000.001,286,864.001,637,964.001,021,619.640.002,659,583.640.001,418,373.96
77
Prepaid Rent1 99 02 0200.0029,500.0029,500.000.000.000.000.000.000.000.000.0029,500.000.0029,500.000.00352,400.00
78
Other Prepayments1 99 02 9900.004,950.004,950.000.000.000.000.000.000.000.000.004,950.000.004,950.000.004,950.00
79
Other Assets1 99 99 990893,735.384,200,900.091,629,445.966,724,081.43947,182.897,671,264.320.000.0058,556.5058,556.50106,488.56165,045.06893,735.384,259,456.591,629,445.966,782,637.931,053,671.450.007,836,309.380.004,883,628.43
80
Accumulated Depreciation - Other Land Improvements
1 06 02 9910.000.000.000.000.001,006,500.001,006,500.001,006,500.000.000.001,006,500.000.001,006,500.000.000.000.001,006,500.00808,500.00
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Accumulated Depreciation - Power Supply Systems
1 06 03 0510.000.000.000.000.00339,988.73339,988.73339,988.730.000.00339,988.730.00339,988.730.000.000.00339,988.73263,010.15
82
Accumulated Depreciation - Building1 06 04 0110.001,819,885.490.001,819,885.490.000.00438,002.05438,002.05307,222.60745,224.650.000.00438,002.050.00438,002.050.002,127,108.090.002,565,110.142,344,597.14
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Accumulated Depreciation - School Building
1 06 04 0217,622,813.334,645,451.7213,736,719.8026,004,984.854,312,103.370.0030,317,088.220.000.000.000.000.007,622,813.334,645,451.7213,736,719.8026,004,984.850.004,312,103.370.0030,317,088.2229,284,662.00
84
Accumulated Depreciation - Other Structures
1 06 04 9910.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00
85
Accumulated Depreciation - Machinery1 06 05 0110.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0049,024.50
86
Accumulated Depreciation - Office Equipment
1 06 05 021124,070.0935,278.74159,348.83112,099.980.00271,448.810.000.00195,292.30202,805.85150,503.61548,601.7673,824.71622,426.470.00319,362.39238,084.59150,503.61707,950.590.00185,924.690.00893,875.282,331,763.30
87
Accumulated Depreciation - Information & Communication Technology Equipment
1 06 05 0311,155,200.009,234.001,164,434.00548,847.200.001,713,281.200.000.0069,207.5017,892.24804,037.17891,136.91891,136.910.001,224,407.5017,892.24813,271.172,055,570.910.00548,847.200.002,604,418.117,679,519.55
88
Accumulated Depreciation-Marine & Fishery Equipment
1 06 05 0511,063,240.001,063,240.000.001,063,240.000.000.000.000.000.001,063,240.000.000.001,063,240.000.000.000.001,063,240.00974,814.00
89
Accumulated Depreciation - Communication Equipment
1 06 05 0710.000.000.000.000.008,370.138,370.138,370.130.008,370.130.000.008,370.130.000.000.008,370.1337,575.55
90
Accumulated Depreciation - Disaster Response & Rescue Equipment
1 06 05 0910.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00
91
Accumulated Depreciation - Sports Equipment
1 06 05 1310.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00
92
Accumulated Depreciation - Technical & Scientific Equipment
1 06 05 1410.00998,661.660.00998,661.660.000.000.0063,622.2663,622.260.000.000.000.000.000.001,062,283.920.001,062,283.921,827,762.29
93
Accumulated Depreciation - Other Machinery & Equipment
1 06 05 991358,800.00221,112.00579,912.000.00579,912.000.000.0014,107.50264,554.9353,285.52331,947.95331,947.950.0014,107.50623,354.93274,397.52911,859.950.000.000.00911,859.9533,083,040.97
94
Accumulated Depreciation - Motor Vehicles
1 06 06 01115,428.5715,428.574,733,099.070.004,748,527.640.000.00928,620.00223,447.091,152,067.091,152,067.090.000.00928,620.00238,875.661,167,495.660.004,733,099.070.005,900,594.734,540,579.45
95
Accumulated Depreciation - Furniture & Fixtures
1 06 07 0119,234.009,234.000.009,234.000.000.0019,746.7213,941.2833,688.0033,688.000.0019,746.720.0023,175.2842,922.000.000.000.0042,922.00317,588.49
96
Accumulated Depreciation - Books1 06 07 0210.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00163,404.94
97
Accumulated Depreciation - Other Property, Plant & Equipment
1 06 99 991176,700.02974,388.911,151,088.930.001,151,088.930.000.0052,033.5934,796.0986,829.6886,450.00173,279.680.00228,733.610.001,009,185.001,237,918.610.0086,450.000.001,324,368.611,477,335.11
98
Accounts Payable2 01 01 010296,444.00296,444.0070,953,688.970.0071,250,132.970.000.00380,670.00380,670.00380,670.000.000.00677,114.000.00677,114.000.0070,953,688.970.0071,630,802.9751,230,418.39
99
Due to Officers & Employees2 01 01 020362,620.02362,620.02202,052.920.00564,672.940.000.006,740.006,740.006,740.000.000.00369,360.020.00369,360.020.00202,052.920.00571,412.94405,296.92
100
Due to BIR2 02 01 0100.00934,890.310.00934,890.310.003,982.803,982.80126,239.73126,239.73126,239.730.000.00126,239.730.00126,239.730.00938,873.110.001,065,112.843,471,751.76