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

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