Singapore Chart of Accounts - Standard 10140 10141 101100 6 Allowance for Bad Debts 101110 asset_current Development Costs 104100 asset_non_current Employee Cash Advances 101120 asset_current Inventory 101130 asset_current Investments - Other 101140 asset_current Loans to Officers 101150 asset_current Loans to Others 101160 asset_current Loans to Shareholders 101170 asset_current Prepaid Expenses 101180 asset_current Retainage 101190 asset_current Undeposited Funds 101200 asset_current Other Current Assets 101210 asset_current Accumulated Amortisation 103100 expense_depreciation Accumulated Depreciation 103110 expense_depreciation Accumulated Depletion 103120 expense_depreciation Buildings 102100 asset_fixed Depletable Assets 102110 asset_fixed Furniture and Fixtures 102120 asset_fixed Leasehold Improvements 102130 asset_fixed Machinery and Equipment 102140 asset_fixed Vehicles 102150 asset_fixed Other Assets 102160 asset_fixed Intangible Assets 104110 asset_non_current Accumulated Amortization of Non-current Assets 103130 expense_depreciation Available-for-sale Financial Assets 101220 asset_current Deferred Tax 101230 asset_current Goodwill 104120 asset_non_current Investments 104130 asset_non_current Lease Buyout 104140 asset_non_current Licences 104150 asset_non_current Organisational Costs 104160 asset_non_current Other Intangible Assets 104170 asset_non_current Other Non-current Assets 104180 asset_non_current Prepayments and Accrued Income 101240 asset_current Security Deposits 101250 asset_current Trade Receivable Account 100010 asset_receivable Other Receivable Account 100020 asset_receivable Trade Receivable Account (PoS) 100030 asset_receivable Purchase Tax Account TX-N33 101260 asset_current Purchase Tax Account TX-E33 101270 asset_current Purchase Tax Account BL 101280 asset_current Purchase Tax Account IM 101290 asset_current Purchase Tax Account TX-RE 101300 asset_current Purchase Tax Account IGDS 101310 asset_current Purchase Tax Account NR 101320 asset_current Purchase Tax Account ZP 101330 asset_current Purchase Tax Account OP 101340 asset_current Purchase Tax Account EP 101350 asset_current Purchase Tax Account MES 101360 asset_current Purchase Tax Account TX9 101370 asset_current Purchase Tax Account TXCA 101380 asset_current Current Portion of Employee Benefits Obligations 201000 liability_current Current Portion of Obligations under Finance Leases 201010 liability_current Current Tax Liability 201020 liability_current Insurance Payable 201030 liability_current Interest Payables 201040 liability_current Line of Credit 201050 liability_current Loan Payable 201060 liability_current Payroll Clearing 201070 liability_current Payroll Liabilities 201080 liability_current Prepaid Expenses Payable 201090 liability_current Provision for Warranty Obligations 201100 liability_current Rents in Trust - Liability 201110 liability_current GST Payable 201120 liability_current Short Term Borrowings 201130 liability_current Client Trust Accounts - Liabilities 201140 liability_current Accruals and Deferred Income 201150 liability_current Bank Loans 202000 liability_non_current Obligations under Finance Leases 201160 liability_current Long Term Borrowings 202010 liability_non_current Long Term Employee Benefit Obligations 202020 liability_non_current Notes Payable 202030 liability_non_current Shareholder Notes Payable 202040 liability_non_current Other Non-current Liabilities 202050 liability_non_current Trade Payable Account 200010 liability_payable Other Payable Account 200020 liability_payable Partner's Equity 203000 equity Accumulated Adjustment 203010 equity Ordinary Shares 203020 equity Opening Balance Equity 203030 equity Owner's Equity 203040 equity Paid-in Capital or Surplus 203050 equity Preferred Shares 203060 equity Retained Earnings 203070 equity Share Capital 203080 equity Treasury Shares 203090 equity Sales Tax Account ES33 201170 liability_current Sales Tax Account DS 201180 liability_current Sales Tax Account ESN33 201190 liability_current Sales Tax Account OS 201200 liability_current Sales Tax Account ZR 201210 liability_current Sales Tax Account SR 201220 liability_current Sales Tax Account SRCA-S 201230 liability_current Sales Tax Account SRCA-C 201240 liability_current Discounts/Refunds -Given 300001 income Non-profit Revenue 300002 income Other Primary Revenue 300003 income Sales of Product Revenue 300004 income Service/Fee Revenue 300005 income Unapplied Cash Payment Income 300006 income Dividend Revenue 301001 income_other Gain/Loss on Sale of Fixed Assets or Investments 301002 income_other Interest Earned 301003 income_other Other Investment Revenue 301004 income_other Other Miscellaneous Revenue 301005 income_other Tax-exempt Interest 301006 income_other Cost of Labour - COS 401001 expense_direct_cost Equipment Rental - COS 401002 expense_direct_cost Freight and Delivery - COS 401003 expense_direct_cost Other Costs of Sales - COS 401004 expense_direct_cost Supplies and Materials - COS 401005 expense_direct_cost Administrative Expenses 501001 expense Advertising/Promotional 501002 expense Auto 501003 expense Bad Debts 501004 expense Bank Charges 501005 expense Charitable Contributions 501006 expense Cost of Labour 501007 expense Distribution Costs 501008 expense Dues and Subscriptions 501009 expense Entertainment 501010 expense Meals and Entertainment 501011 expense Equipment Rental 501012 expense Finance Costs 501013 expense Insurance 501014 expense Interest Paid 501015 expense Legal and Professional Fees 501016 expense Other Miscellaneous Service Cost 501017 expense Payroll Expenses 501018 expense Promotional Meals 501019 expense Rent or Lease of Buildings 501020 expense Repair and Maintenance 501021 expense Shipping, Freight, and Delivery 501022 expense Supplies 501023 expense Taxes Paid 501024 expense Travel 501025 expense Travel Meals 501026 expense Utilities 501027 expense Unapplied Cash Bill Payment Expense 501028 expense Amortisation 502001 expense Depreciation 502002 expense Exchange Gain or Loss 502003 expense Other Expense 502004 expense Penalties and Settlements 502005 expense Discounts Taken 502006 expense