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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