Basic GAAP chart of accounts

Release notes

This chart of accounts includes general US GAAP compatible classifications and sub-classifications.

The FASB does not publish a "US GAAP chart of accounts".

Companies may use any chart of accounts provided it is consistent with published recognition guidance (link: asc.fasb.org).

This chart has been designed to be consistent with this guidance.

While users may delete unnecessary / add additional sub-accounts, they are advised to keep its general structure intact.

Prior to use, users are advised to add additional, specific accounts.

For example, a company with petty cash and two bank accounts, would add:

Assets 1
Cash And Investments 1.1
Cash And Cash Equivalents 1.1.1
Petty Cash 1.1.1.1
Cash in bank 1.1.1.2
Cash in bank, account one 1.1.1.2.1
Cash in bank, account two 1.1.1.2.2
--- ---

A company with customers (i.e. customer # 123, customer # 234, customer number # 345), would add:

Assets 1
--- ---
Receivables 1.2
Accounts, Notes And Loans
1.2.1
Accounts receivable 1.2.1.1
Customer 123 1.2.1.1.123
Customer 234 1.2.1.1.234
Customer 345 1.2.1.1.345
--- ---

In addition to permanent accounts, temporary accounts for individual receivables (i.e invoice # 00321, invoice # 00332, invoice # 00358), may also be added:

Assets 1
--- ---
Receivables 1.2
Accounts, Notes And Loans
1.2.1
Accounts receivable 1.2.1.1
Customer 123 1.2.1.1.123
Invoice 00321 1.2.1.1.123-00321
Invoice 00321 1.2.1.1.123-00332
Invoice 00321 1.2.1.1.123-00358
--- ---

This chart does not make a current/non-current distinction.

As the current / non-current status of an item is a disclosure rather than recognition issue, incorporating the current / non-current distinction into the account structure not only adds unnecessary complexity, but can lead to unnecessary item reclassification.

For example, a company can acquire an available-for-sale financial instrument with the intention of holding it for less than 12 months then, during the holding period, change its intention.

Nevertheless, as some companies prefer a chart of accounts that makes this distinction, a current / non-current chart of accounts is available to subscribers.

Important: this chart includes expenses classified by both nature and function.

US GAAP does not permit nature of expense, income statment reporting.

Nevertheless, a nature based account structure yields superior operational results.

For example, when accounts are initially organized by function, the result will resemble:

Expenses Classified By Function 5.1
Cost Of Revenue 5.1.1
Cost Of Goods Sold 5.1.1.1
--- ---
Emloyee benefits (a.k.a. wages and salaries) 5.1.1.1.1
Wages 5.1.1.1.1.1
Salaries 5.1.1.1.1.2
--- ---
Cost Of Services Rendered 5.1.1.2
--- ---
Emloyee benefits 5.1.1.2.1
Wages 5.1.1.2.1.1
Salaries 5.1.1.2.1.2
--- ---
Selling, General, Administrative 5.1.2
Selling and Marketing 5.1.2.1
--- ---
Emloyee benefits 5.1.2.1.1
Salaries 5.1.2.1.1.2
Commissions 5.1.2.1.1.3
--- ---

When accounts are initially organized by nature, the result can resemble:

  Account   Department
--- ---   ---
Expenses Classified By Nature 5.2    
Employee Benefits 5.2.2    
Production department 5.2.2 - 5.1.1.1
Service department 5.2.2 - 5.1.1.2
Sales department 5.2.2 - 5.1.2.1
Administrative department 5.2.2 - 5.1.2.2
--- ---    

Also note, while it would be possible to add a digit for country of domicile, subsidiary, segment, reporting unit etc., in practice it is more practical for each such entity to maintain separate accounts, which are then consolidated:

  Country   Account   Department
---     ---    
Employee Benefits - US 1 - 5.2.2    
Production department - US 1 - 5.2.2 - 5.1.1.1
Service department - US 1 - 5.2.2 - 5.1.1.2
Sales department - US 1 - 5.2.2 - 5.1.2.1
Administrative department - US 1 - 5.2.2 - 5.1.2.2
---     ---    
Employee Benefits - France 2 - 5.2.2    
Production department - France 2 - 5.2.2 - 5.1.1.1
Service department - France 2 - 5.2.2 - 5.1.1.2
Sales department - France 2 - 5.2.2 - 5.1.2.1
Administrative department - France 2 - 5.2.2 - 5.1.2.2
---     ---    

 

Account Account # Balance Depth
Assets 1 Dr 0
Cash, Cash Equivalents and Investments 1.1 Dr 1
Cash in Bank and on Hand 1.1.1 Dr 2
Cash Equivalents 1.1.2 Dr 2
Restricted Cash and Investments 1.1.3 Dr 2
Investments and Securities 1.1.4 Dr 2
Derivative Instruments and Hedges 1.1.5 Dr 2
Derivative Asset 1.1.5.1 Dr 3
Hedging Assets 1.1.5.2 Dr 3
Investments in Related Parties 1.1.6 Dr 2
Other (Miscellaneous) Cash, Cash Equivalents and Investments 1.1.7 Dr 2
Trade Receivables and Contract Assets 1.2 Dr 1
Trade Accounts Receivable 1.2.1 Dr 2
Notes, Loans and Financing Receivable, Net, Current 1.2.2 Dr 2
Unbilled Receivables, Current 1.2.3 Dr 2
Due from Related Parties, Current 1.2.4 Dr 2
Other (Miscellaneous) Trade Receivables and Contract Assets 1.2.5 Dr 2
Inventory 1.3 Dr 1
Raw Material and Supplies 1.3.1 Dr 2
Merchandise 1.3.2 Dr 2
Work In Process 1.3.3 Dr 2
Finished Goods 1.3.4 Dr 2
Inventory For Long-Term Contracts Or Programs 1.3.5 Dr 2
Capitalized Contract Cost 1.3.6 Dr 2
Inventory Valuation Reserves 1.3.7 (Cr) 2
LIFO Adjustments 1.3.8 (Cr) 2
Other Inventory 1.3.9 Dr 2
Miscellaneous Inventory 1.3.10 Dr 2
Accruals and Other Assets 1.4 Dr 1
Prepaid Expense 1.4.1 Dr 2
Prepaid Insurance 1.4.1.1 Dr 3
Prepaid Rent 1.4.1.2 Dr 3
Prepaid Advertising 1.4.1.3 Dr 3
Prepaid Royalties 1.4.1.4 Dr 3
Prepaid Supplies 1.4.1.5 Dr 3
Prepaid Interest 1.4.1.6 Dr 3
Prepaid Taxes 1.4.1.7 Dr 3
Other Prepaid Expense, Current 1.4.1.8 Dr 3
Accrued Revenue (Nontrade Receivables) 1.4.2 Dr 2
Credit Card Receivables 1.4.2.1 Dr 3
Dividends Receivable 1.4.2.2 Dr 3
Interest Receivable 1.4.2.3 Dr 3
Income Taxes Receivable 1.4.2.4 Dr 3
Value Added Tax Receivable 1.4.2.5 Dr 3
Receivable For Recovery Of Import Duties, Net 1.4.2.6 Dr 3
Insurance Settlements Receivable 1.4.2.7 Dr 3
Grants Receivable 1.4.2.8 Dr 3
Insurance Receivable For Malpractice 1.4.2.9 Dr 3
Lease Incentive Receivable 1.4.2.10 Dr 3
Oil And Gas Joint Interest Billing Receivables 1.4.2.11 Dr 3
Accrued Fees And Other Revenue Receivable 1.4.2.12 Dr 3
Other Receivables (Non-Operating Revenue) 1.4.2.13 Dr 3
Income Taxes Receivable 1.4.2.14 Dr 3
Deferred Costs, Leasing, Net, Total 1.4.2.15 Dr 3
Credit Card Origination Costs 1.4.2.16 Dr 3
Deposit Assets, Total 1.4.2.17 Dr 3
Escrow Deposit 1.4.2.18 (Cr) 3
Miscellaneous Assets 1.4.3 Dr 2
Property, Plant And Equipment 1.5 Dr 1
Land and Land Improvements 1.5.1 Dr 2
Buildings and Improvements 1.5.2 Dr 2
Machinery And Equipment 1.5.3 Dr 2
Furniture and Fixtures 1.5.4 Dr 2
Computer Software Classified as PP&E 1.5.5 Dr 2
Leasehold Improvements 1.5.6 Dr 2
Financial (Capital) Leased Assets 1.5.7 Dr 2
Property Subject to or Available for Operating Lease 1.5.8 Dr 2
Additional Property, Plant and Equipment Items 1.5.9 Dr 2
Other Property, Plant And Equipment 1.5.10 Dr 2
Assets Under Construction 1.5.11 Dr 2
Advances and Deposits Paid 1.5.12 Dr 2
Capitalized Construction Costs 1.5.13 Dr 2
Intangible Assets 1.6 Dr 1
Intangible Assets (Indefinite Life) 1.6.1 Dr 2
Intangible Assets (Finite Life) 1.6.2 Dr 2
Computer Software Classified as Intangible 1.6.3 Dr 2
Right to Use Assets (ASC 842) Classified as Intangible 1.6.4 Dr 2
Other Intangible Assets 1.6.5 Dr 2
Acquisitions in Progress 1.6.6 Dr 2
Advances and Deposits Paid 1.6.7 Dr 2
Capitalized Acquisition Costs 1.6.8 Dr 2
Goodwill 1.7 Dr 1
Goodwill, Gross 1.7.1 (Cr) 2
Goodwill, Accumulated Impairment Charges 1.7.2 (Cr) 2
Liabilities 2 (Cr) 0
Accounts Payable and Accrued Liabilities 2.1 (Cr) 1
Trade Accounts Payable 2.1.1 (Cr) 2
Accrued Liabilities 2.1.2 (Cr) 2
Employee-Related Liabilities 2.1.3 (Cr) 2
Wages And Salaries Payable 2.1.3.1 (Cr) 3
Compensated Absences 2.1.3.2 (Cr) 3
Bonuses And Premiums 2.1.3.3 (Cr) 3
Accrued Payroll Taxes and Fees 2.1.3.4 (Cr) 3
Accrued Employee Benefits 2.1.3.5 (Cr) 3
Other Employee Related Liabilities 2.1.3.6 (Cr) 3
Taxes Payable 2.1.4 (Cr) 2
Accrued Income Taxes 2.1.4.1 (Cr) 3
Accrued Sales and Excise Tax  2.1.4.2 (Cr) 3
Accrued Value Added Tax  2.1.4.3 (Cr) 3
Accrued Real Estate Tax  2.1.4.4 (Cr) 3
Accrued Highway Tax  2.1.4.5 (Cr) 3
Other Taxes Other than Income Taxes 2.1.4.6 (Cr) 3
Interest and Dividends Payable 2.1.5 (Cr) 2
Deferred (Unearned) Revenue 2.1.6 (Cr) 2
Other Payables and Accrued Liabilities 2.1.7 (Cr) 2
Debt And Capital Lease Obligations 2.2 (Cr) 1
Notes And Loans 2.2.1 (Cr) 2
Debenture Bonds 2.2.2 (Cr) 2
Capital Lease Obligations 2.2.3 (Cr) 2
Other Debts 2.2.4 (Cr) 2
Liabilities Other Than Debt 2.3 (Cr) 1
Deferred Tax Liabilities, Net 2.3.1 (Cr) 2
Liability For Uncertainty In Income Taxes 2.3.2 (Cr) 2
Regulatory Liability 2.3.3 (Cr) 2
Estimated Litigation Liability 2.3.4 (Cr) 2
Provision For Warrantee Costs 2.3.5 (Cr) 2
Customer Refund Liability 2.3.6 (Cr) 2
Asset Retirement Obligations 2.3.7 (Cr) 2
Other Liabilities Other Than Debt 2.3.8 (Cr) 2
Related Party Liabilities 2.4 (Cr) 1
Related Party Accounts Payable 2.4.1 (Cr) 2
Related Party Notes Payable 2.4.2 (Cr) 2
Due To Employees 2.4.3 (Cr) 2
Due To Officers Or Stockholders 2.4.4 (Cr) 2
Due To Affiliate 2.4.5 (Cr) 2
Due To Other Related Parties 2.4.6 (Cr) 2
Other Intercompany Liabilities 2.4.7 (Cr) 2
Additional Liabilities 2.5 (Cr) 1
Contract with Customer, Liability 2.5.1 (Cr) 2
Deferred Compensation Liability Not Classified as Accrued Liabilities 2.5.2 (Cr) 2
Derivative Instruments And Hedges 2.5.3 (Cr) 2
Derivative Liability 2.5.3.1 (Cr) 3
Hedging Liabilities 2.5.3.2 (Cr) 3
Other (Miscellaneous) Liabilities 2.5.4 (Cr) 2
Commitments and Contingencies 2.6 (Cr) 1
Equity 3 (Cr) 0
Stockholders Equity  3.1 (Cr) 1
Common Stock 3.1.1 (Cr) 2
Common Stock at Par 3.1.1.1 (Cr) 3
Additional Paid in Capital, Common Stock 3.1.1.2 (Cr) 3
Common Stock Held by Subsidiary 3.1.1.3 (Cr) 3
Subscribed Stock 3.1.1.4 (Cr) 3
Preferred Stock 3.1.2 (Cr) 2
Preferred Stock at Par 3.1.2.1 (Cr) 3
Additional Paid in Capital, Preferred Stock 3.1.2.2 (Cr) 3
Subscribed Stock 3.1.2.3 (Cr) 3
Retained Earnings 3.2 Dr / (Cr) 1
Appropriated 3.2.1 (Cr) 2
Unappropriated 3.2.2 (Cr) 2
Retained Earnings Deficit 3.2.3 Dr 2
Suspense Account 3.2.4 Dr / (Cr) 2
Accumulated Other Comprehensive Income (Loss), Net of Tax 3.3 Dr / (Cr) 1
Foreign Currency Translation Adjustment, Net of Tax 3.3.1 Dr / (Cr) 2
Debt Securities, Available-for-sale, Adjustment, after Tax 3.3.2 Dr / (Cr) 2
Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities 3.3.3 (Cr) 2
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax 3.3.4 (Cr) 2
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax 3.3.5 Dr / (Cr) 2
Financial Liability, Fair Value Option, after Tax 3.3.6 Dr / (Cr) 2
AOCI, Derivative Qualifying as Hedge, Excluded Component, after Tax 3.3.7 Dr / (Cr) 2
Other Equity 3.4 Dr / (Cr) 1
Unearned SOP Shares 3.4.1 Dr 2
Receivable From Officers, Directors For Issuance Of Capital Stock 3.4.2 Dr 2
Receivable From Shareholders Or Affiliates For Issuance Of Capital Stock 3.4.3 Dr 2
Stockholders' Equity Note, Subscriptions Receivable 3.4.4 Dr 2
Warrants, Rights Outstanding 3.4.5 (Cr) 2
Treasury Stock 3.4.6 Dr 2
Treasury Stock Common 3.4.6.1 Dr 3
Treasury Stock Preferred 3.4.6.2 Dr 3
Deferred Employee Stock Ownership Plan, Issuance of Shares or Sale of Treasury Shares 3.4.7 (Cr) 2
Deferred Compensation Equity 3.4.8 Dr 2
Other Additional Capital 3.4.9 (Cr) 2
Equity Attributable to Noncontrolling Interest 3.5 (Cr) 1
Partners Capital 3.6 (Cr) 1
Limited Liability Company Members Equity 3.7 (Cr) 1
Revenue 4 (Cr) 0
Goods and Services 4.1 (Cr) 1
Goods 4.1.1 (Cr) 2
Products 4.1.1.1 (Cr) 3
Merchandise 4.1.1.2 (Cr) 3
Services 4.1.2 (Cr) 2
Adjustmnents 4.1.3 Dr 2
Goods Returns and Allowances 4.1.3.1 Dr 3
Service Allowances 4.1.3.2 Dr 3
Sales Discounts (Consideration Paid To Customers) 4.1.3.3 Dr 3
 XBRL Classified Revenues 4.2 (Cr) 1
Revenue from Contract with Customer, Including Assessed Tax 4.2.1 (Cr) 2
Operating Leases, Income Statement, Lease Revenue 4.2.2 (Cr) 2
Capital Leases, Income Statement, Lease Revenue 4.2.3 (Cr) 2
Premiums Earned, Net 4.2.4 (Cr) 2
Related Party Revenue 4.3 (Cr) 1
Intercompany Revenue 4.3.1 (Cr) 2
Sales to Officers 4.3.2 (Cr) 2
Sales to Other Related Parties 4.3.3 (Cr) 2
Other Operating Income 4.4 (Cr) 1
Expenses 5 Dr 0
Classified By Nature 5.1 Dr 1
Merchandise, Material, Supplies And Utilities 5.1.1 Dr 2
Merchandise 5.1.1.1 Dr 3
Material 5.1.1.2 Dr 3
Spare Parts 5.1.1.3 Dr 3
Supplies And Consumables 5.1.1.4 Dr 3
Capitalized Contract Costs 5.1.1.5 Dr 3
Marketing Sales And Office Supplies 5.1.1.6 Dr 3
Food And Beverages 5.1.1.7 Dr 3
Utilities 5.1.1.8 Dr 3
Employee Related Expenses 5.1.2 Dr 2
Short-Term Employee Benefits 5.1.2.1 Dr 3
Long-Term Employee Benefits 5.1.2.2 Dr 3
Key Management Personnel Compensation 5.1.2.3 Dr 3
Directors Remuneration 5.1.2.4 Dr 3
Nonpayroll Personal Costs 5.1.2.5 Dr 3
Other Employee Related Expense 5.1.2.6 Dr 3
Services 5.1.3 Dr 2
Transportation, Shipping 5.1.3.1 Dr 3
Travel, Training And Education 5.1.3.2 Dr 3
Marketing And Advertising 5.1.3.3 Dr 3
Communication And Computer 5.1.3.4 Dr 3
Service Fees 5.1.3.5 Dr 3
Bank Fees 5.1.3.6 Dr 3
Insurance 5.1.3.7 Dr 3
Other Services 5.1.3.8 Dr 3
Rent, Depreciation, Amortization And Depletion 5.1.4 Dr 2
Depreciation 5.1.4.1 Dr 3
Amortization 5.1.4.2 Dr 3
Rent (Operating Lease Expense) 5.1.4.3 Dr 3
Depletion 5.1.4.4 Dr 3
Other Expenses 5.1.5 Dr 2
Expenses Classified By Function 5.2 Dr 1
Cost Of Sales 5.2.1 Dr 2
Cost Of Goods Sold 5.2.1.1 Dr 3
Cost Of Merchandise Sold 5.2.1.1.1 Dr 4
Cost Of Products Sold 5.2.1.1.2 Dr 4
Cost Of Services Rendered 5.2.1.2 Dr 3
Costs Of Obtaining A Contract 5.2.1.2.1 Dr 4
Costs Of Fulfilling A Contract 5.2.1.2.2 Dr 4
Selling, General And Administrative Expenses 5.2.2 Dr 2
Sales And Marketing 5.2.2.1 Dr 3
Selling Expenses 5.2.2.1.1 Dr 4
Distribution Expenses 5.2.2.1.2 Dr 4
Fees Paid To Agent, Brokers And Resellers 5.2.2.1.3 Dr 4
Tradeshows And Exhibits 5.2.2.1.4 Dr 4
Marketing And Advertising Expenses 5.2.2.1.5 Dr 4
Other Selling And Marketing Expense 5.2.2.1.6 Dr 4
General And Administrative Expenses 5.2.2.2 Dr 3
Wages And Salaries 5.2.2.2.1 Dr 4
General Office Expenses 5.2.2.2.2 Dr 4
Research And Development 5.2.2.2.3 Dr 4
Professional Services 5.2.2.2.4 Dr 4
Rent, Depreciation And Amortization 5.2.2.2.5 Dr 4
Other Operating Expenses 5.2.2.2.6 Dr 4
Expenses XBRL Classified 5.3 Dr 1
Cost of Revenue 5.3.1 Dr 2
Cost of Goods and Services Sold 5.3.1.1 Dr 3
Cost, Direct Material 5.3.1.1.1 Dr 4
Cost, Direct Labor 5.3.1.1.2 Dr 4
Cost, Overhead 5.3.1.1.3 Dr 4
Cost, Depreciation, Amortization and Depletion 5.3.1.1.4 Dr 4
Cost, Maintenance 5.3.1.1.5 Dr 4
Cost, Direct Tax and License 5.3.1.1.6 Dr 4
Cost, Trust Asset Sold to Pay Expense 5.3.1.1.7 Dr 4
Cost of Property Repairs and Maintenance 5.3.1.1.8 Dr 4
Cost of Other Property Operating Expense 5.3.1.1.9 Dr 4
Direct Operating Costs 5.3.1.1.10 Dr 4
Loss on Contracts 5.3.1.1.11 Dr 4
Affiliate Costs 5.3.1.1.12 Dr 4
Inventory, Firm Purchase Commitment, Loss 5.3.1.1.13 Dr 4
Excise and Sales Taxes 5.3.1.1.14 Dr 4
Production Related Impairments or Charges 5.3.1.1.15 Dr 4
Financial Services Costs 5.3.1.2 Dr 3
Financing Interest Expense 5.3.1.2.1 Dr 4
Provision for Loan and Lease Losses 5.3.1.2.2 Dr 4
Policyholder Benefits and Claims Incurred, Net 5.3.1.2.3 Dr 4
Merchant Marine, Operating-differential Subsidy 5.3.1.3 Dr 3
Other Cost of Operating Revenue 5.3.1.4 Dr 3
Operating Expenses 5.3.2 Dr 2
Operating Costs and Expenses 5.3.2.1 Dr 3
Research and Development Expense 5.3.2.1.1 Dr 4
Depreciation, Depletion and Amortization, Nonproduction 5.3.2.1.2 Dr 4
Exploration Expense 5.3.2.1.3 Dr 4
Recapitalization Costs 5.3.2.1.4 Dr 4
Carrying Costs, Property and Exploration Rights 5.3.2.1.5 Dr 4
Restructuring, Settlement and Impairment Provisions 5.3.2.1.6 Dr 4
Accretion Expense, Including Asset Retirement Obligations 5.3.2.1.7 Dr 4
Business Combination, Integration Related Costs 5.3.2.1.8 Dr 4
Custody Fees 5.3.2.1.9 Dr 4
Trustee Fees 5.3.2.1.10 Dr 4
Sponsor Fees 5.3.2.1.11 Dr 4
Royalty Expense 5.3.2.1.12 Dr 4
Loan Portfolio Expense 5.3.2.1.13 Dr 4
Pre-Opening Costs 5.3.2.1.14 Dr 4
Legal Fees 5.3.2.1.15 Dr 4
Malpractice Loss Contingency, Claims Incurred, Net 5.3.2.1.16 Dr 4
Insurance Recoveries 5.3.2.1.17 Dr 4
Other Cost and Expense, Operating 5.3.2.1.18 Dr 4
Selling, General and Administrative Expense 5.3.2.2 Dr 3
Selling and Marketing Expense 5.3.2.2.1 Dr 4
General and Administrative Expense 5.3.2.2.2 Dr 4
Other Selling, General and Administrative Expense 5.3.2.2.3 Dr 4
Provision for Doubtful Accounts 5.3.2.3 Dr 3
Gain (Loss) on Disposition of Assets 5.3.2.4 Dr 3
Gain (Loss) on Disposition of Property Plant Equipment 5.3.2.4.1 Dr 4
Gain (Loss) on Disposition of Intangible Assets 5.3.2.4.2 Dr 4
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee 5.3.2.4.3 Dr 4
Gain (Loss) on Disposition of Business 5.3.2.4.4 Dr 4
Gain (Loss) on Disposition of Other Assets 5.3.2.4.5 Dr 4
Other General Expense 5.3.2.5 Dr 3
Nonoperating Income (Expense) 6 Dr / (Cr) 0
Investment Income, Nonoperating 6.1 Dr / (Cr) 1
Nonoperating Gains (Losses) 6.1.1 Dr / (Cr) 2
Royalty Income, Nonoperating 6.1.2 Dr 2
Rental Income, Nonoperating 6.1.3 Dr 2
Development Profits, Nonoperating 6.1.4 Dr 2
Recovery Stranded Costs 6.1.5 Dr 2
Leveraged Leases, Income (Loss) 6.1.6 Dr 2
Investment Income, Net 6.1.7 Dr 2
Other Nonoperating Income (Expense) 6.2 Dr / (Cr) 1
Other Nonoperating Income 6.2.1 Dr / (Cr) 2
Other Nonoperating Expense 6.2.2 (Cr) 2
Interest And Debt Expense 7 Dr 0
Interest Expense 7.1 Dr / (Cr) 1
Interest Expense, Debt 7.1.1 Dr 2
Interest Expense, Customer Deposits 7.1.2 Dr 2
Debt Related Commitment Fees And Debt Issuance Costs 7.1.3 Dr 2
Amortization Of Debt Issuance Costs 7.1.4 Dr 2
Interest Expense, Lessee, Assets Under Capital Lease 7.1.5 Dr 2
Interest Expense, Related Party 7.1.6 Dr 2
Interest Expense, Other 7.1.7 Dr 2
Gain (Loss) On Extinguishment Of Debt 7.2 Dr / (Cr) 1
Gain (Loss) On Extinguishment Of Debt, Before Write Off Of Debt Issuance Cost 7.2.1 Dr / (Cr) 2
Write Off Of Deferred Debt Issuance Cost 7.2.2 Dr 2
Other Taxes Other Than Income 8 Dr 0
Non-Refundable VAT, GST 8.1 Dr 1
Property (Real Estate) Tax 8.2 Dr 1
Highway Taxes 8.3 Dr 1
Customs Fees and Duties (Not Classified as Sales of Excise) 8.4 Dr 1
Administrative Fees (Revenue Stamps) 8.5 Dr 1
Income Tax Expense (Benefit) 9 Dr / (Cr) 0