2019 CHART OF ACCOUNTS - DealerConnection

2019 CHART OF ACCOUNTS

*Red Bold = New Change

Revised Page 1:

ACCOUNTS PAYABLE

1/9

2100

1/9

2110

1/9

2120

1/9

2130

1/9

2140

1/9

2162

1/9

2163

1/10

2150

Accounts Payable-Trade Dividends Payable Employee Deductions Payable Employee Income Tax Withheld FICA Taxes Withheld & Payable GST Payable -Canada GST Receivable - Canada Sales & Use Taxes

TAXES ON INCOME

1/11

2200

1/11

2205

Income Taxes - Prior Years Income Taxes - Current Year

CUSTOMER PAYABLES

1/12

2300

1/13

2310

1/13

2315

1/13

2320

Customer Deposits Customer Accommodation Customer Service Contracts Customer Refunds - Repo's

1/14

2400

1/14

2401

1/14

2402

1/15

2410

1/15

2411

1/15

2412

1/15

2415

1/16

2450

1/17

2420

1/17

2421

1/17

2422

1/17

2423

1/18

2460

1/18

2465

Accrued Taxes - Unemployment Accrued Taxes - Real & Personal Property Accrued Tax - Franchise & Other Accrued Payroll Accrued Bonuses/Indemnities Accrued Vacation Pay Accrued Holiday Pay Profit Sharing (Non US) Accrued Insurance Accrued Interest Accrued Pensions Accrued Other Deferred Interest Income (Curr Port Non US) Leasing Income Collected in Advance (Non US)

Deleted Accounts for Page 3C:

3/22

3226

4226 Lincoln MKS Retail

3/22

3227

4227 Lincoln MKS Retail Lease

New Accounts for Page 3C:

3/5

3088

4088 Focus Active Retail

3/5

3089

4089 Focus Active Retail Lease

Revised Accounts for Page 3C:

3/7

3110

4110 Fiesta

3/7

3111

4111 Fiesta Retail Lease

3/8

3027

4027 Fusion Retail

3/8

3028

4028 Fusion Retail Lease

3/9

3018

4018 Fusion Hybrid Retail

3/9

3019

4019 Fusion Hybrid Retail Lease

3/10

3134

4134 Fusion Energi Retail

3/10

3135

4135 Fusion Energi Retail Lease

3/12

3088

4088 C-Max Energi Retail

3/12

3089

4089 C-Max Energi Retail Lease

3/13

3092

4092 C-Max Hybrid Retail

3/13

3093

4093 C-Max Hybrid Retail Lease

CHART OF ACCOUNTS

3/15

3037

4037 Ford GT Retail

3/15

3038

4038 Ford GT Retail Lease

3/16

3032

4032 TBD Ford Car # 2 Retail

3/16

3033

4033 TBD Ford Car # 2 Retail Lease

3/17

3114

4114 Figo (Mexico Only) Retail

3/17

3115

4115 Figo (Mexico Only) Retail Lease

3/18

3045

4045 Ford Discontinued Model Cars Retail

3/18

3046

4046 Ford Discontinued Model Cars Retail Lease

3/20

3222

4222 Lincoln MKZ Retail

3/20

3223

4223 Lincoln MKZ Retail Lease

3/21

3208

4208 Lincoln MKZ Hybrid Retail

3/21

3209

4209 Lincoln MKZ Hybrid Retail Lease

New Accounts for Page 3T:

3/19

3582

4582 Lincoln Aviator Retail

3/19

3583

4583 Lincoln Aviator Retail Lease

Revised Accounts for Page 3T:

3/6

3422

4422 Ranger Retail

3/6

3423

4423 Ranger Retail Lease

*Removed: (Mexico Only) *Removed: (Mexico Only)

3/7

3780

4780 F150 (under 8500# GVW) Retail

3/7

3781

4781 F150 (under 8500# GVW) Retail Lease

3/8

3790

4790 F-Super Duty (F250-350 over 8500# GVW) Retail

3/8

3791

4791 F-Super Duty (F250-350 over 8500# GVW) Retail Lease

3/9

3597

4597 Transit Connect Retail

3/9

3598

4598 Transit Connect Retail Lease

3/10

3550

4550 Transit (Van) Retail

3/10

3551

4551 Transit (Van) Retail Lease

3/11

3484

4484 Flex Retail

3/11

3485

4485 Flex Retail Lease

3/12

3564

4564 Ecosport Retail

3/12

3565

4565 Ecosport Retail Lease

3/13

3556

4556 TBD Ford Truck #1 Retail

3/13

3557

4557 TBD Ford Truck #1 Retail Lease

3/14

3570

4570 Ford Discontinued Model Retail

3/14

3571

4571 Ford Discontinued Model Retail Lease

3/16

3512

4512 Lincoln MKT Retail

3/16

3513

4513 Lincoln MKT Retail Lease

3/17

3590

4590 Lincoln Navigator Retail

3/17

3591

4591 Lincoln Navigator Retail Lease

3/18 3/18

3566 3567

4566 Lincoln Nautilus Retail 4567 Lincoln Nautilus Retail Lease

*Name changed from MKX *Name changed from MKX

Deleted Accounts for Page 3T:

3/14

3560

4560 Courier (Mexico Only) Retail

3/14

3561

4561 Courier (Mexico Only) Retail Lease

CHART OF ACCOUNTS

PAGE/ LINE NO

ACCOUNT NUMBER

CASH

1/1

1000

1/1

1001

1/1

1002

1/1

1003

1/1

1010

1/2

1015

CASH EQUIVALENT

1/3

1020

1/4

1030

1/5

1040

RECEIVABLES

1/6

1100

1/7

1105

1/8

1110

1/8

1125

1/9

1120

1/10

1130

1/10

1131

1/10

1132

1/10

1135

1/11

1139

1/12

1140

1/12

1150

1/13

1160

1/14

1170

1/15

1174

1/15

1176

1/15

1177

1/16

1180

1/16

1185

1/16

1186

1/16

1190

1/16

1195

1/16

1192

1/16

1200

1/17

1280

1/18

1290

1/18

1291

INVENTORIES 1/19 1/19 1/20 1/20 1/21 1/21 1/22 1/22 1/23 1/23 1/24 1/25 1/26 1/27 1/28 1/28 1/28 1/28

1/29

1/29 1/29

1300 1305 1310 1315 1340 1345 1350 1330 1360 1370 1380 1385 1355 1365 1400 1405 1410 1406

1430

1431 1432

DESCRIPTION

Petty Cash Cash in Bank - General Cash in Bank - Payroll Cash in Bank - Trust Cash Sales - Clearing Money Market Deposits

2019 CHART OF ACCOUNTS

PAGE/ LINE NO ASSETS

1/29 1/30 1/30 1/30 1/30 1/30

ACCOUNT NUMBER

1435 1440 1441 1442 1443 1444

DESCRIPTION

Quick Lane Allow for Parts Inventory Adjustment. Inventory - Labor in Process Inventory - Sublet Repairs Inventory - Body Shop Mat'ls Inventory - Gas, Oil, Grease Inventory - Industrial Engine

Finance Contracts - New Finance Contracts - Used Marketable Securities

Notes Receivables Discounted Notes Receivable (Non US) Accts Rec - Vehicles Accts Rec - Returned Checks Accts Rec - P, S & B Accts Rec - Other Accts Rec - Rental Accts Rec - Lease Plan Accts Rec - FMCC - Lease Plan Accts Rec - Income Tax Refund Ford Rec - W&P Claims Allowance for Doubtful Warranty & Policy Claims Ford Rec - Veh Holdback Ford Rec - Incentives Lincoln Support Ford Support CSR (FoC) Ford Rec - Jobbing Incent Ford Rec - ESP Ford Parts Advantage Ford Rec- Flr Plan Allow Ford Rec-Prep & Cond Ford Rec-Flr Plan Allowance (15 Days) Ford Rec - Other Finance Receivable - Current Allowance for Doubtful Accounts Receivable Allowance for Doubtful Ford Receivables

Inventory - New Cars Inventory - New Cars - Other Franchise Inventory - New Trucks Inventory - New Other Franchise Truck Inventory - Demonstrators Inventory - Demonstrators - Other Franchise Inventory - Used Cars - Non CPO Inventory - Used Cars - Other Franchise Inventory - Used Trucks - Non CPO Inventory - Used Trucks Other Franchise Inventory - Used Cars CPO (Franchise Only) Inventory - Used Trucks CPO (Franchise Only) Inventory - Remarketed Cars Inventory - Remarketed Trucks Parts Inventory - Ford Quick Lane Tires Parts Inventory - Non Ford Quick Lane Parts Inventory Allow for Parts Inv Adjust Reserve for Parts Purchase Discount Allow for Parts Inventory Adjust - Other Franchise

INVENTORIES 1/30 1/30 1/30 1/31 1/31 1/32

1450 1451 1460 1470 1480 1490

Inventory - Recreation Vehicle - New Inventory - Recreation Vehicle - Used Inventory - Misc. Merchandise LIFO - Inventory Reserve - New LIFO - Inventory Reserve - Used LIFO - Inventory Reserve - Parts

PREPAID EXPENSES

1/33

1500

1/33

1510

1/33

1520

1/33

1530

1/33

1540

1/33

1550

1/33

1560

Prepaid Advertising Prepaid Insurance Prepaid Interest Prepaid Rent Prepaid Taxes - Income Prepaid Taxes - Other Prepaid Miscellaneous

LEASE & RENTAL VEHICLES

1/35

1610

1/35

1620

1/35

1630

1/35

1640

1/36

1650

1/36

1660

Leased Vehicles Accumulated Depreciation Leased Vehicles Investment in Sales Type Lease Deferred Income - Sales Type Lease Rental Vehicles Accumulated Depreciation Rental Vehicles

PROPERTY, PLANT & EQUIPMENT

1/37

1700

Land-Vehicle Business Only

1/37

1701

Land Improvements

1/37

1705

Accumulated Depreciation Land Improv

1/38

1710

Build & Improv-Vehicle Business Only

1/39

1715

Accumulated Depreciation Building & Impr

1/40

1720

Equip P, S. & BS - Cost

1/40

1721

Office Equipment & Signs-Cost

1/40

1722

Equip -Company Vehicles - Cost

1/41

1725

Accumulated Depreciation P, S & BS Equip

1/41

1726

Accumulated Depreciation - Off Equip & Signs

1/41

1727

Accumulated Depreciation - Company Vehicle

1/42

1730

Leaseholds & Leasehold Imp - Cost

1/43

1735

Accumulated Amortization - Lsehld & Improvements

OTHER NON-CURRENT ASSETS

1/44

1800

Finance Receivable - Deferred

1/44 1/45

1805 1810

Allow for Fin Receivable Deferred Receivables-Officers & Employees

1/46

1820

Cash Value of Life Ins

1/47

1830

1/47

1831

Other Assets Investments Subsid & Affil

1/47

1832

Advances - Subsidiaries & Affiliates

1/47

1833

1/47

1834

Organization Expenses Organization Expenses - Accumulated Amortization

1/47

1835

Deferred Charges, Deposits & Other

1/47

1836

1/47

1837

Accounts Receivable FMCC Deferred Gross Other assets - Accumulated Deprecation

CHART OF ACCOUNTS

PAGE/ LINE NO

ACCOUNT NUMBER

NOTES PAYABLE 1/1 1/1 1/2 1/3 1/4 1/5 1/6 1/7 1/8

2000 2005 2010 2017 2015 2020 2030 2040 2055

ACCOUNTS PAYABLE

1/9

2100

1/9

2110

1/9

2120

1/9

2130

1/9

2140

1/9

2162

1/9

2163

1/10

2150

TAXES ON INCOME

1/11

2200

1/11

2205

CUSTOMER PAYABLES

1/12

2300

1/13

2310

1/13

2315

1/13

2320

DESCRIPTION

2019 CHART OF ACCOUNTS

PAGE/ LINE NO

ACCOUNT NUMBER

LIABILITIES

ACCRUALS

Notes Pay - New Veh & Demos

1/14

2400

Notes Pay - New Veh & Demos - Other Franchise

1/14

2401

Notes Pay - Used Veh

1/14

2402

Notes Pay - CPO Vehicles (Franchise Only)

1/15

2410

Notes Pay - Remarketed Veh

1/15

2411

Notes Pay - Recreation Veh

1/15

2412

Notes Pay - Oth Short Term

1/15

2415

Notes Pay- Long Term Current Prt

1/16

2450

Overdraft/Lines of Credit (Line of Credit Limit)

1/17

2420

1/17

2421

1/17

2422

Accounts Payable-Trade

1/17

2423

Dividends Payable

1/18

2460

Employee Deductions Payable

1/18

2465

Employee Income Tax Withheld

LONG TERM DEBT

FICA Taxes Withheld & Payable

1/24

2500

GST Payable -Canada

1/25

2510

GST Receivable - Canada

1/26

2515

Sales & Use Taxes

1/27

2520

1/28

2530

1/29

2540

1/30

2600

Income Taxes - Prior Years

1/31

2700

Income Taxes - Current Year

1/31

2710

NET WORTH

1/34

2800

Customer Deposits

1/34

2801

Customer Accommodation

1/34

2802

Customer Service Contracts

1/35

2805

Customer Refunds - Repo's

1/36

2810

1/37

2803

1/38

2870

1/39

2820

1/40

2830

1/41

2840

1/43

2850

DESCRIPTION

Accrued Taxes - Unemployment Accrued Taxes - Real & Personal Property Accrued Tax - Franchise & Other Accrued Payroll Accrued Bonuses/Indemnities Accrued Vacation Pay Accrued Holiday Pay Profit Sharing (Non US) Accrued Insurance Accrued Interest Accrued Pensions Accrued Other Deferred Interest Income (Curr Port Non US) Leasing Income Collected in Advance (Non US)

Mortgages Payable Notes Pay - Officers & Owners Notes Pay - Ford Notes Pay - Other Long Term Notes Pay - Lease Vehicle Notes Pay - Rental Vehicle Estimated Liability for Repo Loss Other Liabilities Deferred Interest Income (Non US)

Preferred Stock Common Stock Corporation - Other Capital Capital In Excess of Stock Par Value Retained Earnings Treasury Stock Fixed Asset Revaluation (Non US) Dividends Declared Partners or Proprietor's Investment Part or Prop Drawing Net Profit (Loss) After Income Tax

CHART OF ACCOUNTS

PAGE/ LINE NO

New Cars

3/1 3/1

3/2 3/2

3/3 3/3

3/4 3/4

3/5 3/5

3/7 3/7

3/8 3/8

3/9 3/9

3/10 3/10

3/12 3/12

3/13 3/13

3/15 3/15

ACCOUNT NUMBER

DESCRIPTION

2019 CHART OF ACCOUNTS

PAGE/ LINE NO

ACCOUNT NUMBER

DESCRIPTION

SALES AND COST OF SALES - NORTH AMERICAN OPERATIONS PAGE 3C

Sales 3022 3024

COS 4022 Taurus Retail 4024 Taurus Retail Lease

3/16

3032 4032 TBD Ford Car # 2 Retail

3/16

3033 4033 TBD Ford Car # 2 Retail Lease

3040 3041

4040 Mustang Retail 4041 Mustang Retail Lease

3/17

3114 4114 Figo (Mexico Only) Retail

3/17

3115 4115 Figo (Mexico Only) Retail Lease

3035 3036

4035 Focus Retail 4036 Focus Retail Lease

3/18

3045 4045 Ford Discontinued Model Cars Retail

3/18

3046 4046 Ford Discontinued Model Cars Retail Lease

3014 3015

4014 Focus Electric Retail 4015 Focus Electric Retail Lease

3/20

3222 4222 Lincoln MKZ Retail

3/20

3223 4223 Lincoln MKZ Retail Lease

3088 3089

4088 Focus Active Retail 4089 Focus Active Retail Lease

3/21

3208 4208 Lincoln MKZ Hybrid Retail

3/21

3209 4209 Lincoln MKZ Hybrid Retail Lease

3110 3111

4110 Fiesta 4111 Fiesta Retail Lease

3/23

3300 4300 Lincoln Continental Retail

3/23

3301 4301 Lincoln Continental Retail Lease

3027 3028

4027 Fusion Retail 4028 Fusion Retail Lease

3/24

3290 4290 TBD Lincoln Car #2 Retail

3/24

3291 4291 TBD Lincoln Car #2 Retail Lease

3018 3019

4018 Fusion Hybrid Retail 4019 Fusion Hybrid Retail Lease

3/25

3242 4242 Lincoln Discontinued Model Cars Retail

3/25

3243 4243 Lincoln Discontinued Model Cars Retail Lease

3134 3135

4134 Fusion Energi Retail 4135 Fusion Energi Retail Lease

3/27

3340 4340 Non Franchise Car Retail

3/27

3341 4341 Non Franchise Car Retail Lease

3088 3089

3092 3093

4088 C-Max Energi Retail 4089 C-Max Energi Retail Lease

4092 C-Max Hybrid Retail 4093 C-Max Hybrid Retail Lease

3/29

3360 4360 Ford Motor Company Fleet

3/30

3370 4370 Non Franchise Fleet

3/32

4380 Car Incentives

3037 3038

4037 Ford GT Retail 4038 Ford GT Retail Lease

CHART OF ACCOUNTS

PAGE/ LINE NO

New Trucks 3/1 3/1

3/2 3/2

3/3 3/3

3/4 3/4

3/5 3/5

3/6 3/6

3/7 3/7

3/8 3/8

3/9 3/9

3/10 3/10

3/11 3/11

3/12 3/12

3/13 3/13

3/14 3/14

3/16 3/16

ACCOUNT NUMBER

DESCRIPTION

2019 CHART OF ACCOUNTS

PAGE/ LINE NO

ACCOUNT NUMBER

TRUCK SALES AND COST OF SALES - NORTH AMERICAN OPERATIONS PAGE 3T

DESCRIPTION

3475 3476

3450 3451

3410 3411

3400 3401

3420 3421

3422 3423

3780 3781

3790 3791

3597 3598

3550 3551

3484 3485

3564 3565

3556 3557

3570 3571

3512 3513

4475 Edge Retail 4476 Edge Retail Lease

4450 Escape Retail 4451 Escape Retail Lease

4410 Explorer Retail 4411 Explorer Retail Lease

4400 Expedition Retail 4401 Expedition Retail Lease

4420 Econoline/Club Wagon Retail 4421 Econoline/Club Wagon Retail Lease

4422 Ranger Retail 4423 Ranger Retail Lease

4780 F150 (under 8500# GVW) Retail 4781 F150 (under 8500# GVW) Retail Lease

4790 F-Super Duty (F250-350 over 8500# GVW) Retail 4791 F-Super Duty (F250-350 over 8500# GVW) Retail Lease

4597 Transit Connect Retail 4598 Transit Connect Retail Lease

4550 Transit (Van) Retail 4551 Transit (Van) Retail Lease

4484 Flex Retail 4485 Flex Retail Lease

4564 Ecosport Retail 4565 Ecosport Retail Lease

4556 TBD Ford Truck #1 Retail 4557 TBD Ford Truck #1 Retail Lease

4570 Ford Discontinued Model Retail 4571 Ford Discontinued Model Retail Lease

4512 Lincoln MKT Retail 4513 Lincoln MKT Retail Lease

3/17 3/17

3/18 3/18

3/19 3/19

3/20 3/20

3/21 3/21

3/22 3/22

3/23 3/23

3/25 3/25

3/27 3/27

3/28 3/28

3/30 3/30

3/33

3/34

3/36

3/37

3/39

3/42

3/44

3590 3591

3566 3567

3582 3583

3592 3593

3594 3595

3562 3563

3586 3587

3460 3461

3740 3741

3500 3501

3600 3601

3470

3516

3606

3608

3610

4590 Lincoln Navigator Retail 4591 Lincoln Navigator Retail Lease

4566 Lincoln Nautilus Retail 4567 Lincoln Nautilus Retail Lease

4582 Lincoln Aviator Retail 4583 Lincoln Aviator Retail Lease

4592 Lincoln MKC Retail 4593 Lincoln MKC Retail Lease

4594 TBD Lincoln Truck # 2 Retail 4595 TBD Lincoln Truck # 2 Retail Lease

4562 TBD Lincoln Truck # 3 Retail 4563 TBD Lincoln Truck # 3 Retail Lease

4586 Lincoln Discontinued Model Retail 4587 Lincoln Discontinued Model Retail Lease

4460 Non FoMoCo Light Truck Retail 4461 Non FoMoCo Light Truck Retail Lease

4740 F-Super Duty (F450-550 Over 8500 # GVW ) Retail 4741 F-Super Duty (F450-550 Over 8500 # GVW ) Retail Lease

4500 F- Super Duty (650-750) Retail 4501 F- Super Duty (650-750) Retail Lease

4600 Non Franchise Class 4-7-8 Retail 4601 Non Franchise Class 4-7-8 Retail Lease

4470 FoMoCo Fleet Light Trucks Retail

4516 Non FoMoCo Fleet Light Trucks Retail

4606 F-Super Duty (F450-550 Over 8500 # GVW ) Fleet

4608 F- Super Duty (650-750) Fleet

4610 Non Franchise Class 4-7-8 Fleet

4620 Truck Incentives COS

4640 Dealer Transfers COS

CHART OF ACCOUNTS

PAGE/ LINE NO

4/1 4/1

4/1 4/1

4/1 4/1

4/1 4/1

4/2 4/2

4/2 4/2

4/3 4/3

4/3 4/3

4/5 4/5

4/5 4/5

4/5 4/5

4/5 4/5

2019 CHART OF ACCOUNTS

ACCOUNT NUMBER

DESCRIPTION

PAGE/ LINE NO

ACCOUNT NUMBER

DESCRIPTION

3700

USED VEHICLE DEPARTMENT PAGE 4

4700 Used Car Retail (Non CPO)

4/6

3860

4701 Used Car Retail (Non CPO) Reconditioning COS

4/6

4860 Used Med Truck Retail 4861 Used Med Truck Retail Reconditioning COS

3715

4715 Used Car Retail Lease (Non CPO) 4716 Used Car Retail Lease (Non CPO) Reconditioning

4/6

3865 4865 Used Med Truck Retail Lease

4/6

4866 Used Med Truck Retail Lease Reconditioning

3720

4720 Used Car Non Franchise Retail Lease 4721 Used Car Non Franchise Reconditioning - Rtl Lease

4/6

3870 4870 Used Hvy Truck Retail

4/6

4871 Used Hvy Truck Retail Reconditioning

3730

4730 Used Car Non Franchise - Retail 4731 Used Car Non Franchise Reconditioning - Retail

4/6

3875 4875 Used Hvy Truck Retail Lease

4/6

4876 Used Hvy Truck Retail Lease Reconditioning

3800

4800 Remarketed Cars Retail 4801 Remarketed Cars Retail Reconditioning

4/7

3950 4950 Remarketed Truck Retail

4/7

4951 Remarketed Truck Retail Reconditioning

3815

4815 Remarketed Cars Retail Lease 4816 Remarketed Cars Retail Lease Reconditioning

4/7

3965 4965 Remarketed Truck Rtl Lease

4/7

4966 Remarketed Truck Rtl Lease Reconditioning

3830

4830 Used CPO Cars (Franchise Only) Retail 4831 Used CPO Cars (Franchise Only) Reconditioning

4/8

3970 4970 Used CPO Trucks (Franchise Only) Retail

4/8

4971 Used CPO Trucks (Franchise Only) Reconditioning

3835

4835 Used CPO Cars (Franchise Only) Retail Lease 4836 Used CPO Cars (Franchise Only) Rtl Lse Recon

4/8

3975 4975 Used CPO Trucks (Franchise Only) Retail Lease

4/8

4976 Used CPO Trucks (Franchise Only) Rtl Lse Recon

3750 4750 Used Lt Truck Retail (Non CPO)

4/10

4751 Used Lt Truck Retail (Non CPO) Reconditioning

4/12

3765 4765 Used Lt Truck Retail Lease (Non CPO)

4/12

4766 Used Lt Truck Retail Lease (Non CPO) Reconditioning

4/13

3767 4767 Used Lt Truck Non Franchise Retail

4/13

4768 Used Lt Truck Non Franchise Retail Reconditioning

4/14

3770 4770 Used Lt Truck Non Franchise Retail Lease

4/14

4771 Used Lt Truck Non Franchise Retail Lease Reconditioning

4/15

4/15

3710 3805 3760 3955

4890 Used Car/Truck Incentives

4710 Used Cars Wholesale 4711 Used Cars Wholesale Reconditioning

4805 Remarketed Cars Wholesale 4807 Remarketed Cars Whsle Reconditioning

4760 Used Truck Wholesale 4761 Used Truck Wholesale Reconditioning

4955 Remarketed Truck Wholesale 4956 Remarketed Truck Wholesale Reconditioning

4/16

4702 Used Car Retail Inventory Adjustment

4/16

4752 Used Truck Retail Inventory Adjustment

4/16

4880 Used Med/Hvy Inventory Adjustment

CHART OF ACCOUNTS

2019 CHART OF ACCOUNTS

PAGE/ LINE NO

ACCOUNT NUMBER

DESCRIPTION

PAGE/ LINE NO

ACCOUNT NUMBER

DESCRIPTION

F&I DEPARTMENT

NEW VEHICLES 4/23 4/24 4/25 4/26 4/27 4/28 4/29 4/30 4/30 4/31 4/31

5000 5010 5020 5090 5030 5040 5050 5060

Finance Contracts Income - New Finance Contracts Income Adjust - New Insurance Contracts Income - New Gap Insurance Income - New Insurance Contracts Income Adjust - New Ext. Service. Contracts Income - New Ext. Service. Contracts Income Adjust - New Other Merchandise - New - Sales 6060 Other Merchandise - New - COS 6070 Repossession Loss - New 6080 Repossession Refunds - New

USED VEHICLES 4/23 4/24 4/25 4/26 4/27 4/28 4/29 4/30 4/30 4/31 4/31

5100 5110 5120 5190 5130 5140 5150 5160

Finance Contracts Income - Used Finance Contract Income Adjust - Used Insurance Contract Income - Used Gap Insurance Income - Used Insurance Contract Income Adjust - Used Ext Service Contract Income - Used Ext Service Contract Income Adjust - Used Other Merchandise - Used - Sales 6160 Other Merchandise - Used - COS 6170 Repossession Loss - Used 6180 Repossession Refunds - Used

COST OF SALES - LIFO

4/35

6200 LIFO Adjustment - New

4/35

6250 LIFO Adjustment - Used

PAGE 4 VARIABLE & SEMI-FIXED EXPENSES

VARIABLE EXPENSE - NEW

4/40

7000

4/41

7010

4/42

7410

4/43

7030

4/44

7040

4/45

7050

Comm & Incentive - Salesperson - New Comm & Incentive - Sls Mgr - New Comm & Incentive - F&I Mgr - New PreDelivery - New PreDelivery Refund - New Free Service - New

VARIABLE EXPENSES - USED

4/40

7200

4/41

7210

4/42

7460

4/45

7230

Comm & Incentive - Salesperson - Used Comm & Incentive - Sls Mgr - Used Comm & Incentive - F&I Mgr - Used Free Service - Used

SEMI-FIXED EXPENSE - NEW

4/48

7070

4/49

7080

4/50

7100

4/51

7400

4/52

7110

4/53

7120

4/53

7121

4/54

7130

4/55

7140

4/56

7150

4/57

7160

4/57

7170

4/58

7420

4/59

7180

4/60

7190

Salaries - Salesperson - New Salaries - Sales Mgrs. - New Salaries - Other - New Salaries - F&I - New Advertising - New Advertising Rebates Lincoln Advertising Covenant Program (LACP) - New Promotion - New Training - New Demonstrator Expense - New Service Loaner Expense - New Service Loaner Expense Refund - New Other F&I - New Interest - Floor Plan - New Floor Plan Interest Assistance - New

SEMI-FIXED EXPENSES - USED

4/48

7270

4/49

7280

4/50

7300

4/51

7450

4/52

7310

4/53

7320

4/53

7321

4/54

7330

4/55

7340

4/56

7350

4/57

7360

4/57

7370

4/58

7470

4/59

7380

4/60

7390

Salaries - Salesperson - Used Salaries - Sales Mgrs. - Used Salaries - Other - Used Salaries - F&I - Used Advertising - Used Advertising - Refunds/Allow - Used Lincoln Advertising Covenant Program (LACP) - Used Promotion - Used Training - Used Demonstrator Expense - Used Service Loaner Expense - Used Service Loaner Expense Refund - Used Other F&I - Used Interest - Floor Plan - Used Interest - Floor Plan Assistance - Used

CHART OF ACCOUNTS

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