Basic US GAAP Chart of Accounts


Account Title Account # Balance Depth
Assets 1 Dr 0
Cash and Short-term Investments 1.1 Dr 1
Cash and Cash Equivalents 1.1.1 Dr 2
Short-Term Investments 1.1.2 Dr 2
Receivables 1.2 Dr 1
Accounts Receivable 1.2.1 Dr 2
Notes and Loans 1.2.2 Dr 2
Contracts Receivable 1.2.3 Dr 2
Other Receivables 1.2.4 Dr 2
Receivables Clearing Account 1.2.5 Zero 2
Inventory 1.3 Dr 1
Raw Materials and Supplies 1.3.1 Dr 2
Work In Process 1.3.2 Dr 2
Finished Goods and Merchandise 1.3.3 Dr 2
Additional Inventory Items 1.3.4 Dr 2
Accrued and Deferred Items 1.4 Dr 1
Pre-Paid Expenses 1.4.1 Dr 2
Returnable Deposits 1.4.2 Dr 2
Other Assets, Unclassified 1.4.3 Dr 2
Accrued Revenue 1.4.4 Dr 2
Deferred Costs 1.4.5 Dr 2
Other Accrued and Deferred Items 1.4.6 Dr 2
Other Current Assets 1.4.7 Dr 2
Long-Term Investments 1.5 Dr 1
Marketable Securities 1.5.1 Dr 2
Intercompany Investments 1.5.2 Dr 2
Notes and Receivables Classified as Investments 1.5.3 Dr 2
Lessor's Net Investment 1.5.4 Dr 2
Other Investments 1.5.5 Dr 2
Derivative Instruments 1.5.6 Dr 2
Property, Plant and Equipment 1.6 Dr 1
Land, Buildings and Improvements 1.6.1 Dr 2
Machinery and Equipment 1.6.2 Dr 2
Other Property, Plant and Equipment 1.6.3 Dr 2
Acquisitions in Progress 1.6.4 Dr 2
Intangible Assets 1.7 Dr 1
Indefinite Lived 1.7.1 Dr 2
Goodwill  1.7.2 Dr 2
Finite Lived  1.7.3 Dr 2
Acquisitions in Progress 1.7.4 Dr 2
Other and Temporary Assets 1.8 Dr 1
Prepaid and Other Accrued Assets 1.8.1 Dr 2
Assets Held for Disposal 1.8.2 Dr 2
Contacts in Progress  1.8.3 Dr 2
Restricted Cash, Investments 1.8.4 Dr 2
Regulated Entity 1.8.5 Dr 2
Deferred Tax Assets 1.8.6 Dr 2
Other Long-Lived Assets 1.8.7 Dr 2
Liabilities 2 (Cr) 0
Payables 2.1 (Cr) 1
Accounts Payable 2.1.1 (Cr) 2
Short-Term Borrowings 2.1.2 (Cr) 2
Lines of Credit 2.1.3 (Cr) 2
Related Parties 2.1.4 (Cr) 2
Accrued and Deferred Liabilities 2.2 (Cr) 1
Accrued Liabilities 2.2.1 (Cr) 2
Employee Related Liabilities 2.2.2 (Cr) 2
Deferred Revenue and Credits 2.2.3 (Cr) 2
Additional Short-Term Liabilities 2.3 (Cr) 1
Current Portion of Long-Term Debt 2.3.1 (Cr) 2
Construction Contracts 2.3.2 (Cr) 2
Other Short-Term Liabilities 2.3.3 (Cr) 2
Long-Term Debts 2.4 (Cr) 1
Notes and Debentures 2.4.1 (Cr) 2
Loans 2.4.2 (Cr) 2
Capital Leases 2.5 (Cr) 1
Other Long-Term Liabilities 2.6 (Cr) 1
Additional Debts 2.6.1 (Cr) 2
Deferred Tax Liabilities 2.6.2 (Cr) 2
Additional Deferrals 2.6.3 (Cr) 2
Contingencies and Provisions 2.7 (Cr) 1
Provisions 2.7.1 (Cr) 2
Asset Retirement Obligations 2.7.2 (Cr) 2
Other Commitments and Contingencies 2.7.3 (Cr) 2
Stockholders Equity 3 (Cr) 0
Paid-in Capital 3.1 (Cr) 1
Common Stock 3.1.1 (Cr) 2
Preferred Stock 3.1.2 (Cr) 2
Additional Paid-in Capital 3.1.3 (Cr) 2
Legal Equity (Statutory Capital) 3.1.4 (Cr) 2
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 3.3 Dr / (Cr) 1
Foreign Currency Translation Gain (Loss) 3.3.1 Dr / (Cr) 2
Available for Sale Securities Gain (Loss) 3.3.2 Dr / (Cr) 2
Impairment Debt Securities 3.3.3 Dr 2
Cash Flow Hedges Gain (Loss) 3.3.4 Dr / (Cr) 2
Defined Benefit Plan Income (Loss)  3.3.5 Dr / (Cr) 2
Other Equity 3.4 Dr / (Cr) 1
Unearned ESOP 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
Other Additional Capital 3.4.6 (Cr) 2
Treasury Stock 3.4.7 Dr 2
Additional Items 3.4.8 Dr / (Cr) 2
Equity Attributable to Non-controlling Interest 3.5 (Cr) 1
Revenue 4 (Cr) 0
Goods 4.1 (Cr) 1
Products and Merchandise 4.1.1 (Cr) 2
Allowances, Discounts 4.1.2 Dr 2
Services 4.2 (Cr) 1
General Services 4.2.1 (Cr) 2
Allowances, Discounts 4.2.2 Dr 2
Financial Services 4.2.3 (Cr) 2
Additional Items 4.2.4 (Cr) 2
Other Operating Income 4.3 (Cr) 1
Other Recurring Income 4.3.1 (Cr) 2
Expenses 5 Dr 0
Cost of Revenue 5.1 Dr 1
Cost of Goods Sold 5.1.1 Dr 2
Cost of Services 5.1.2 Dr 2
Other Costs of Sales 5.1.3 Dr 2
Selling, General, Administrative 5.2 Dr 1
Selling and Marketing 5.2.1 Dr 2
General, Administrative Expenses 5.2.2 Dr 2
Doubtful Accounts 5.2.3 Dr 2
Other Operating Expenses 5.2.4 Dr  
Other Revenue, Expenses, Gais and Losses 6 Dr / (Cr) 0
Gains and Losses 6.1 Dr / (Cr) 1
Foreign Currency 6.1.1 Dr / (Cr) 2
Other Non-operating Income or Loss 6.1.2 Dr / (Cr) 2
Restructuring Charge 6.1.3 Dr 2
Inventory Write-Downs (Not Recognized in Cost of Sales) 6.1.4 Dr 2
Impairment Charge 6.1.5 Dr 2
Extinguishment of Debt 6.1.6 Dr / (Cr) 2
Business Combination, Acquisition Related Costs 6.1.7 Dr 2
Gain (Loss) Related to Litigation Settlement 6.1.8 Dr / (Cr) 2
Asset Retirement Obligation 6.1.9 Dr / (Cr) 2
Unusual and/or Infrequent Items 6.1.10 Dr / (Cr) 2
Additional Itemized Gains and Losses 6.1.11 Dr / (Cr) 2
Non-Operating Revenues, Expenses 6.2 Dr / (Cr) 1
Non-Operating Revenues 6.2.1 (Cr) 2
Non-Operating Expenses 6.2.2 Dr 2
Income Tax (Benefit) 7 Dr / (Cr) 0

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