ACCOUNT CODE DEBIT CREDIT
Cash - Disbursing Officers 103 343,297.97
Petty Cash Fund 104 82,911.81
Cash in Bank - Local Currency, Current Account 111 43,408,737.98
Cash in Bank - Local Currency, Savings Account 112 5,435,151.24
Cash in Bank - Local Currency, Time Deposits 113 2,888,119,371.31
Cash in Bank - Foreign Currency, Savings Account 116 54,409.75
Cash in Bank - Foreign Currency, Time Deposits 117 1,618,277.84
Accounts Receivable 121 1,553,006,023.85
Allowance for Doubtful Accounts 301 1,636,002,199.27
Due from Officers and Employees 123 50,320,931.41
Loans Receivable - Others 126 7,545,433.09
Interest Receivable 129 4,855,789.71
Due from NGAs 136 13,434,303.57
Due from GOCCs 137 604,547.88
Due from LGUs 138 13,023.67
Due from Operating Units 143 961,524.65
Receivables - Disallowances/Charges 146 1,197,342.00
Other Receivables 149 5,622,262,173.81
Deposit on Letters of Credit 180 2,888,349.43
Advances to Contractors 181 851,785,588.13
Other Prepaid Expenses 185 35,060,894.04
Guaranty Deposits 186 10,663,800.33
Investments in Stocks 192 2,524,167.79
Other Investments and Marketable Securities 197 399,353,478.15
Land 201 19,973,027,460.17
Office Buildings 211 1,109,207,719.26
Other Structures 215 66,354,717,744.39
Office Equipment 221 151,407,339.83
Furniture and Fixtures 222 6,895,503.63
IT Equipment and Software 223 120,164,524.25
Library Books 224 167,507.50
Communication Equipment 229 41,377,338.89
Construction and Heavy Equipment 230 268,784,823.55
Medical, Dental and Laboratory Equipment 233 57,432,192.94
Military and Police Equipment 234 8,243.37
Sports Equipment 235 1,603.00
Technical and Scientific Equipment 236 212,268,423.39
Other Machinery and Equipment 240 177,306,014.49
Motor Vehicles 241 59,662,915.79
Other Transportation Equipment 248 507,515,721.10
Accumulated Depreciation - Office Buildings 311 916,486,271.45
Accumulated Depreciation - Other Structures 315 41,535,744,743.59
Accumulated Depreciation - Office Equipment 321 136,107,965.18
Accumulated Depreciation - Furniture and Fixtures 322 5,501,420.82
Accumulated Depreciation - IT Equipment 323 105,333,285.08
Accumulated Depreciation - Library Books 324 141,638.25
Accumulated Depreciation - Communication Equipment 329 38,026,506.36
Accumulated Depreciation - Construction and Heavy Equipment 330 221,806,564.04
Accumulated Depreciation - Medical, Dental and Laboratory Equipment 333 49,852,785.44
Accumulated Depreciation - Military and Police Equipment 334 7,831.20
Accumulated Depreciation - Sports Equipment 335 1,310.18
Accumulated Depreciation - Technical and Scientific Equipment 336 190,875,474.12
Accumulated Depreciation - Other Machinery and Equipment 340 154,621,332.21
Accumulated Depreciation - Motor Vehicles 341 51,435,330.76
Accumulated Depreciation - Other Transportation Equipment 348 415,842,326.68
ACCOUNT TITLE
Metropolitan Waterworks and Sewerage System
TRIAL BALANCE
CORPORATE OFFICE
REVISED
As of December 31, 2016
cve.4/21/2017 1 / 3
