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Accounts
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ACCOUNTS PLAN OF THE GOVERMENT
Codification
For this accounts codification, the numeric and categories system has been used, as shown in the following example:
TITLE: 1. ASSETS CHAPTER: 1.1 Current Assets ITEM: 1.1.1 Cash and other monetary assets ACCOUNT: 1.1.1.2 Banks SUB-ACCOUNT: 1.1.1.2.1 Treasury account # 3855/19
Any further sub-points regarded necessary for the internal and operative needs of each body shall be called first order sub-account, second order sub-account, and so on, which can be assigned the adequate quantity of digits in relation to the groups to be established.
Accounts Plan
1. ASSETS
1.1 Current Assets
1.1.1 Cash and other monetary assets 1.1.1.1 Cash 1.1.1.2 Banks 1.1.1.2.1 Treasury Account # 3855/19 1.1.1.2.2 Funds for specific purposes 1.1.1.2.3 Bodies Funds 1.1.1.2.4 Settlement of withdrawals amounts 1.1.1.2.5 Settlement of corrections amounts 1.1.1.2.6 Deposits in LECOP 1.1.1.2.9 Other Bank Deposits 1.1.1.3 (Provision for currency fluctuation) 1.1.1.4 Revolving Funds 1.1.1.4.1 Revolving Funds of the Central Administration 1.1.1.4.2 Settlement of Execution amounts 1.1.1.4.9 Other Revolving Funds
1.1.2 Financial Investment 1.1.2.1 Term Investment 1.1.2.2 Bills and Bonds 1.1.2.2.1 Bonds in Portfolio 1.1.2.4 Loans granted
1.1.3 (Provision for currency fluctuation and/or quotation difference) 1.1.3.1 (Provision for currency fluctuation - financial investments) 1.1.3.2 (Provision for quotation difference)
1.1.4 Credits 1.1.4.1 Accounts receivable 1.1.4.1.1 Tax Revenue 1.1.4.1.2 Non Tax Revenue 1.1.4.1.3 Social Security Contributions 1.1.4.1.4 Revenue from the sale of goods and services 1.1.4.1.5 Return on Property 1.1.4.1.6 Revenue from the sale of fixed assets 1.1.4.1.7 Transfers 1.1.4.1.8 Figurative Contributions 1.1.4.1.9 Other accounts receivable 1.1.4.2 Documents receivable 1.1.4.3 Imprests 1.1.4.3.1 Imprests to suppliers and contractors 1.1.4.3.8 Imprests from revenue 1.1.4.3.9 Others 1.1.4.4 Expenses paid in advance 1.1.4.5 Loans granted 1.1.4.9 Other Credits 1.1.4.9.1 Aval Debtors 1.1.4.9.2 Expenses paid on behalf of third parties 1.1.4.9.9 Other credits collectible
1.1.5 (Provision for uncollectibles) 1.1.5.1 (Accounts receivable) 1.1.5.2 (Documents receivable) 1.1.5.9 (Other Credit)
1.1.6 Inventories and related property 1.1.6.1 Stock of products 1.1.6.2 Stock of products in process 1.1.6.3 Stock of materials and raw materials 1.1.6.4 Stock of strategic products 1.1.7 Operating goods 1.1.7.1 Materials and raw materials 1.1.7.9 Others
1.1.8 Contributions in transit (*) 1.1.8.1 Bank agencies and branches 1.1.8.2 Collecting Banks 1.1.8.3 Central Bank of Argentine Republic – B.C.R.A. 1.1.8.4 Bank of Argentine Republic - B.N.A – tax revenue 1.1.8.4.1 BNA – DGI Account 1.1.8.4.2 BNA – Customs Account 1.1.8.5 Province Accounts – Coparticipation
1.1.9 Other assets 1.1.9.9 Other assets to be allocated
1.2 Non Current Assets
1.2.1 Long Term Credit 1.2.1.1 Long Term Accounts receivable 1.2.1.1.1 Tax Revenue 1.2.1.1.2 Non Tax Revenue 1.2.1.1.3 Social Security Contributions 1.2.1.1.4 Revenue from the sale of goods and services 1.2.1.1.5 Return on Property 1.2.1.1.6 Revenue from the sale of fixed assets 1.2.1.1.7 Transfers 1.2.1.1.8 Figurative Contributions 1.2.1.1.9 Other Accounts receivable 1.2.1.2 Long Term Documents receivable 1.2.1.3 Long Term Imprests to suppliers and contractors 1.2.1.4 Long term expenses paid in advance 1.2.1.5 Long Term Loans granted 1.2.1.5.9 Other long term loans granted 1.2.1.6 Trust Funds 1.2.1.6.9 Other Trust Funds 1.2.1.9 Other Long Term Credit receivable
1.2.2 (Long Term Provision for uncollectibles) 1.2.2.1 (Provision for uncollectibles for long term accounts receivable) 1.2.2.2 ( Provision for uncollectibles for long term documents receivable) 1.2.2.9 (Provision for uncollectibles for other long term credits receivable)
1.2.3 Long Term Financial Investment 1.2.3.1 Shares and Stock 1.2.3.1.1 Shares 1.2.3.1.2 Contributions of Capital 1.2.3.2 Bills and Bonds 1.2.3.2.1 Bonds in Portfolio 1.2.3.3 Capital Shares 1.2.3.3.1 Shares in patrimony of Decentralized Bodies 1.2.3.3.2 Shares in patrimony of Social Security Institutions 1.2.3.3.3 Shares in patrimony of National Universities 1.2.3.3.9 Other shares and contributions 1.2.3.4 Long term financial loans
1.2.4 (Provision for long term currency fluctuation and quotation difference) 1.2.4.1 (Provision for long term currency fluctuation) 1.2.4.2 (Provision for long term quotation difference)
1.2.5 Property, Plant and Equipment 1.2.5.1 Buildings and facilities 1.2.5.2 Lands 1.2.5.3 Machinery and equipment 1.2.5.3.1 Production machinery and equipment 1.2.5.3.2 Handling and transport equipment 1.2.5.3.3 Sanitary and lab equipment 1.2.5.3.4 Communications and signalling equipment 1.2.5.3.5 Education and recreation equipment 1.2.5.3.6 Computing equipment 1.2.5.3.7 Office equipment and furniture 1.2.5.3.8 Tools and main spare parts 1.2.5.3.9 Miscellaneous
1.2.5.4 Military and security equipment 1.2.5.5 Ongoing construction on infrastructure assets 1.2.5.6 Ongoing construction on heritage assets 1.2.5.7 Public Property 1.2.5.9 Others
1.2.6 (Property, plant and equipment aggregated amortizations) 1.2.6.1 (Buildings and facilities) 1.2.6.3 (Machinery and equipment) 1.2.6.3.1 (Production machinery and equipment) 1.2.6.3.2 (Handling and transport equipment) 1.2.6.3.3 (Sanitary and lab equipment) 1.2.6.3.4 (Communications and signalling equipment) 1.2.6.3.5 (Education and recreation equipment) 1.2.6.3.6 (Computing equipment) 1.2.6.3.7 (Office equipment and furniture) 1.2.6.3.8 (Tools and main spare parts) 1.2.6.3.9 (Miscellaneous) 1.2.6.4 (Military and security equipment) 1.2.6.9 (Others)
1.2.7 Intangibles 1.2.7.1 Intangible assets
1.2.8 (Intangibles aggregated amortizations) 1.2.8.1 (Intangible assets)
1.2.9 Other Long Term Assets 1.2.9.9 Other Long Term assets to be allocated
2. LIABILITIES
2.1 Current Liabilities
2.1.1 Debt 2.1.1.1 Commercial accounts payable 2.1.1.2 Contractors 2.1.1.3 Wages and salaries payable 2.1.1.3.1 Wages and salaries payable 2.1.1.3.2 Employers contributions payable 2.1.1.3.3 Social Security Services payable 2.1.1.3.4 Benefits and compensations payable 2.1.1.4 Withholdings payable 2.1.1.4.1 Tax withholdings payable to DGI (Federal Tax Bureau) 2.1.1.4.3 Contractors/suppliers fines 2.1.1.4.4 Withholdings payable to the Social Security System 2.1.1.4.5 Provincial Taxes withholdings payable 2.1.1.4.9 Others 2.1.1.5 Social Security Services payable 2.1.1.6 Taxes payable 2.1.1.7 Rates payable 2.1.1.8 Transfers payable 2.1.1.9 Other accounts payable 2.1.1.9.1 Capital shares and contributions payable 2.1.1.9.2 Granted loans payable 2.1.1.9.3 Bills and Bonds payable 2.1.1.9.4 Amortization of domestic debt due 2.1.1.9.5 Amortization of foreign debt due 2.1.1.9.6 Domestic loans amortization 2.1.1.9.7 Foreign loans amortization 2.1.1.9.9 Other accounts
2.1.2 Document Debt Payable 2.1.2.1 Documents Payable 2.1.2.2 Loans Payable 2.1.2.3 Treasury Bills (**)
2.1.4 Taxes to be coparticipated (*) 2.1.4.1 Direct Taxes 2.1.4.2 Indirect Taxes
2.1.5 Current Portion of Non Current Liabilities 2.1.5.1 Current portion of long term non documentary debt 2.1.5.1.1 Current portion of commercial debt 2.1.5.1.2 Current portion of other debt 2.1.5.2 Current portion of Long term documentary debt 2.1.5.3 Current portion of Public Debt 2.1.5.3.1 Current portion of domestic public debt 2.1.5.3.2 Current portion of foreign public debt 2.1.5.4 Current portion of Long Term Loans 2.1.5.4.1 Current portion of domestic loans payable 2.1.5.4.2 Current portion of foreign loans payable 2.1.5.9 Current portion of Non current liability 2.1.6 Deferred Liabilities 2.1.6.1 Deferred Income 2.1.6.1.1 Imprests for the sale of goods and services 2.1.6.1.2 Other imprests
2.1.7 (Provisions) 2.1.7.1 (Provisions for self-insurance) 2.1.7.2 (Provisions for claims) 2.1.7.9 (Others Provisions)
2.1.8 Guarantee and Third Parties Funds 2.1.8.1 Guarantee Funds 2.1.8.2 Third Parties Funds 2.1.8.2.1 Categorization funds A.N.A. (**) 2.1.8.2.2 INTA Statistics Rate (**) 2.1.8.2.3 Transfers to DGI (Federal Tax Bureau) (**) 2.1.8.2.4 Third parties funds in the S.T.A. (**) 2.1.8.2.5 M.R.R.E.E. Statistics Rate to be distributed 2.1.8.2.6 Non Tax Revenue to be distributed – 3.5% Judiciary Branch 2.1.8.2.9 Other third parties funds
2.1.9 Other liabilities 2.1.9.1 Debt for Special Transactions (**) 2.1.9.2 Revenue to be distributed (*) 2.1.9.2.1 DGI (Federal Tax Bureau) 2.1.9.2.2 Customs 2.1.9.2.3 Others 2.1.9.9 Other liabilities to be allocated
2.2 Non Current Liabilities
2.2.1 Long Term Debt 2.2.1.1 Long Term Accounts payable 2.2.1.2 Long term debt payable to provinces 2.2.1.9 Other long term debt payable
2.2.2 Long Term Document Debt Payable 2.2.2.1 Long term documents payable
2.2.3 Public Debt 2.2.3.1 Domestic public debt 2.2.3.2 Foreign public debt
2.2.4 Long term loans 2.2.4.1 Long term domestic loans 2.2.4.2 Long team foreign loans
2.2.5 Long term deferred liabilities 2.2.5.1 Difference in exchange rate for currency fluctuation 2.2.5.2 Tax revenue distributable from tax payment plans drafts 2.2.5.9 Others
2.2.6 (Long term provisions and technical reserve) 2.2.6.1 (Long term self-insurance) 2.2.6.2 (Technical Reserve) 2.2.6.3 (Long term claims) 2.2.6.9 (Others long term provisions)
2.2.9 Other long term liabilities 2.2.9.9 Other long term liabilities to be allocated
3. NET POSITION
3.1 Public Finance (**)
3.1.1 Fiscal Capital and Adjustment of Fiscal Capital 3.1.1.1. Fiscal Capital 3.1.1.2. Adjustment of Fiscal Capital
3.1.2 Capital transfers and contributions received 3.1.2.1 Capital transfers 3.1.2.2 Contributions 3.1.2.3 Adjustment of Capital transfers and contributions received
3.1.3 Result of the current account 3.1.3.1 Result of previous fiscal years 3.1.3.2 Result of current fiscal year
3.1.4 Changes in net position of the Central Administration 3.1.4.1 Changes in net position of the Central Administration - Resolution S.H. Nº 47/97 3.1.4.2 Changes in net position of the Central Administration - Administrative Decision J.G.M Nº 56/99
3.2 Institutional Net Position(***)
3.2.1 Institutional capital and adjustment of institutional capital 3.2.1.1 Institutional Capital 3.2.1.2 Adjustment of Institutional Capital
3.2.2 Capital transfers and contributions received 3.2.2.1 Capital transfers 3.2.2.2 Contributions 3.2.2.3 Adjustment of capital transfers and contributions received
3.2.3 Result of the current account 3.2.3.1 Result of previous fiscal years 3.2.3.2 Result of current fiscal year
3.2.4 Changes in net position of Decentralized Bodies 3.2.4.1 Changes in net position of Decentralized Bodies - Resolution S.H. Nº 47/97 3.2.4.2 Changes in net position of Decentralized Bodies - Administrative Decision J.G.M Nº 56/99
(*) Temporary accounts to be used only by the Central Administration (**) Account to be used only by the Central Administration (***) Accounts to be used only by Social Security and Decentralized Bodies Accounts Plan for Current Resources and Expenses
5. RESOURCES
5.1 Current Revenue
5.1.1 Tax Revenue 5.1.1.1 Direct taxes 5.1.1.2 Indirect taxes
5.1.2 Social security contributions 5.1.2.1 Social security contributions 5.1.2.9 Other contributions
5.1.3 Non tax revenue 5.1.3.1 Rates 5.1.3.2 Rights 5.1.3.9 Other non tax
5.1.4 Sale of goods and services of public administrations 5.1.4.1 Sale of goods 5.1.4.2 Services
5.1.5 Return on property 5.1.5.1 Interest 5.1.5.2 Dividends 5.1.5.3 Lease of lands 5.1.5.4 Rights on intangibles
5.1.6 Transfers received 5.1.6.1 Transfers from the private sector 5.1.6.2 Current transfers from the public sector 5.1.6.3 Transfers from the foreign sector
5.1.7 Contributions received 5.1.7.1 Contributions from the Central Administration 5.1.7.2 Contributions from Decentralized Bodies 5.1.7.3 Contribution from Social Security Bodies
5.1.9 Other Revenue 5.1.9.1 Difference in exchange rates 5.1.9.2 Difference in quotation 5.1.9.3 Result affected by inflation 5.1.9.4 Holding Results 5.1.9.9 Others
7. CLOSING ACCOUNTS
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