Master Chart of Accounts


COMBINATION CHART OF ACCOUNTS FOR MULTIPLE TYPES OF COMPANIES
PREPARED BY GPS FINANCIAL - 11/01/98 -- revised 10/20.2005 sales@Cougarmtnsupport.com.

		Date:	12/20/98
ACCT #	DESCRIPTION

		1120	1120
		Schedule	Line #
CURRENT ASSETS

10xx Cash
1001	Petty Cash	Sch L	1 (b)
1011	Checking Account-Gen'l	Sch L	1 (b)
1031	Checking Account-Payroll	Sch L	1 (b)
1041	Savings/Money Market Accounts	Sch L	1 (b)
1051	Undeposited funds	Sch L	1 (b)
1061	Money Market	Sch L	1 (b)
1063	Certificates of Deposits	Sch L	1 (b)
1065	Bonds-Marketable	Sch L	4 (b)
1071	Stocks-Marketable	Sch L	9 (b)
1081	Mutual Funds	Sch L	9 (b)
1091	Less: Lower of Cost or Market Val..	Sch L	4 (b)

11xx Accounts Receivable
1101	Accounts Receivable-Trade	Sch L	2 a (a)
1121	Accounts Receivable-Billed Retention	Sch L	2 a (a)
1131	Accounts Receivable-Unbilled Retention	Sch L	2 a (a)
1141	Less: Customers with Credit Balances	Sch L	2 a (a)
1142	Plus: Vendors with Credit Balances	Sch L	2 a (a)
1151	Credit Card Processors (In Transit)	Sch L	2 a (a)
1161	Employee Purchases & Expense Advances	Sch L	2 a (a)
1171	Loan Receivable	Sch L	2 a (a)
1181	Allowance For Doubtful Accounts	Sch L	2 a (a)
1191	Other Receivable	Sch L	14 (b)

12xx Inventory
1201	Inventory-Raw Material	Sch L	3 (b)
1221	Inventory-Work In Process	Sch L	3 (b)
1251	Inventory-Finished Goods	Sch L	3 (b)
1261	Inventory-To Be Returned	Sch L	3 (b)
1265	Inventory-Variance	Sch L	3 (b)
1271	Inventory-Substandard	Sch L	3 (b)
1275	Inventory-Returned by Customer	Sch L	3 (b)
1281	Less: Inventory-Consignment	Sch L	3 (b)
1268	Inventory-Reserve For Obsolesce.	Sch L	11 b (a)

13xx Prepaids
1311	Prepaid-Insurance	Sch L	14 (b)
1331	Prepaid-Interest	Sch L	14 (b)
1351	Prepaid-Rent	Sch L	14 (b)
1371	Prepaid-Taxes	Sch L	14 (b)
1391	Prepaid-Other	Sch L	14 (b)
1395	Deposits-Refundable Within One Year	Sch L	14 (b)

14xx Inter-Company/Fund Due To/From
1401	I/C Due To/From-	Sch L	14 (b)
1411	I/C Due To/From-	Sch L	14 (b)




LONG TERM ASSETS


15xx FIXED ASSETS
1501	Land	Sch. L	12 (b)
1502	Buildings	Sch. L	10a (a)
1503	Leasehold Imp.	Sch. L	10a (a)
1504	Equipment	Sch. L	10a (a)
1505	Tooling	Sch. L	10a (a)
1506	Vehicles	Sch. L	10a (a)
1507	Furniture & Fixtures	Sch. L	10a (a)
1508	Computers & S/W	Sch. L	10a (a)
1509	Other	Sch. L	10a (a)
1571	Capitalized Leases	Sch. L	10a (a)
1591	Construction In Process	Sch. L	10a (a)
1595	Assets Held For Sale	Sch. L	10a (a)

16xx Accumulated Depreciation		Sch. L
1602	Accum.-Buildings	Sch. L	10b (a)
1603	Accum.-Leasehold Imp.	Sch. L	10b (a)
1604	Accum.-Equipment	Sch. L	10b (a)
1605	Accum.-Tooling	Sch. L	10b (a)
1606	Accum.-Vehicles	Sch. L	10b (a)
1607	Accum.-Furniture & Fixtures	Sch. L	10b (a)
1608	Accum.-Computers & S/W	Sch. L	10b (a)
1609	Accum.-Other	Sch. L	10b (a)
1681	Accum.-Computers & S/W	Sch. L	10b (a)
1671	Capitalized Leases	Sch. L	10b (a)
1695	Accum.-Assets Held For Sale	Sch. L	10b (a)

17xx Amortizable Assets
1765	Amortizable Assets-Tooling	Sch. L	11a (a)

18xx Notes Receivable
1851	Loans to Shareholders	Sch L	7 (b)
1861	Notes Receivable-Trade	Sch L	2 a (a)
1891	Notes Receivable-Other	Sch L	14 (b)

19xx Other & Intangible Assets
1901	Deposits-More Than One Year	Sch L	14 (b)
1911	Life Insurance-Key Man-Cash Value	Sch L	14 (b)
1921	Organization Expense	Sch L	13 (a)
1928	Less: Org. Exp. Amortized	Sch L	13 (b)
1941	Goodwill	Sch L	13 (a)
1948	Less: Goodwill Amortized	Sch L	13 (b)
1961	Covenants Not Compete	Sch L	13 (a)
1968	Less: Covenants Amortized	Sch L	13 (b)

LIABILITIES SECTION

CURRENT LIABILITIES

20xx Accounts Payable & Customer Deposits
2007	Customer Deposits	Sch L	16 (b)
2011	Accounts Payable	Sch L	16 (b)
2021	A/P Payable-Vendors Credit Balances	Sch L	16 (b)
2031	Accounts Payable-Accrued	Sch L	16 (b)
2051	A/P-P.O. Rec'vd/Not Invoiced	Sch L	16 (b)
2061	A/P-Undistributed Charges	Sch L	16 (b)
2071	Reserved P.O.-Encumbrances	Sch L	16 (b)
2081	Credit Card Liabilities	Sch L	16 (b)

2095	Short Term Portion of LT Debt	Sch L	17 (b)

21xx Accrued Wages
2101	Wages & Salaries-Accrued	Sch L	18 (b)
2111	Wages & Salaries-Deceased Employees	Sch L	18 (b)
2121	Commissions Payable	Sch L	18 (b)
2141	Bonuses/Incentive Payable	Sch L	18 (b)
2151	Unclaimed Wages	Sch L	18 (b)
2161	Vacation Pay Accrued	Sch L	18 (b)
2171	Holiday Pay Accrued	Sch L	18 (b)
2181	Sick/Disability Pay Accrued	Sch L	18 (b)
2191	Other Accrued Wages	Sch L	18 (b)

22xx P/R Taxes Liabilities
2201	P/R Tax Payable-F.I.T.	Sch L	18 (b)
2211	P/R Tax Payable-F.I.C.A. EE/ER	Sch L	18 (b)
2221	P/R Tax Payable-F.U.I./FUTA	Sch L	18 (b)
2241	P/R Tax Payable-S.I.T.	Sch L	18 (b)
2251	P/R Tax Payable-S.D.I.	Sch L	18 (b)
2261	P/R Tax Payable-S.U.I./SUTA	Sch L	18 (b)
2271	P/R Tax Payable-Local/City/County	Sch L	18 (b)

23xx OTHER P/R RELATED
2301	Garnishments Payable	Sch L	18 (b)
2311	Charity P/R Deductions	Sch L	18 (b)
2331	Union Dues Payable	Sch L	18 (b)
2341	Retirement/Pension Plan Payable	Sch L	18 (b)
2351	Group Life/Health Payable	Sch L	18 (b)
2361	Dental Insurance Payable	Sch L	18 (b)
2371	Vision Care Insurance Payable	Sch L	18 (b)
2381	Workers Comp Insurance Payable	Sch L	18 (b)
2391	Other P/R Deductions Payable	Sch L	18 (b)

24xx Taxes Payable
2401	Sales Tax Payable	Sch L	18 (b)
2421	Property Tax Liability	Sch L	18 (b)
2471	Franchise Tax Payable-Corp.	Sch L	18 (b)
2481	Federal Tax Payable-Corp.	Sch L	18 (b)

25xx Other Current Liabilities
2531	Licenses/Permits Payable	Sch L	18 (b)
2551	Line Of Credit Unsecured-Bank, et al	Sch L	18 (b)
2581	Deferred Revenue	Sch L	18 (b)

LONG TERM LIABILITIES

2801	Capitalized Leases Payable	Sch L	20 (b)
2811	Mortgage Note Payable	Sch L	20 (b)
2831	Notes Payable-LT-Trade	Sch L	20 (b)
2851	Notes Payable-Principals/Affl	Sch L	19 (b)
2881	Less: Short Term Portion of LT Debt	Sch L	19 (b)

2931	Warranty Reserve	Sch L	21 (b)
2951	Claims Pending	Sch L	21 (b)
2971	Contingent Liabilities



EQUITY SECTION

	REGULAR CORPORATION (C-Corp.)
3101	Paid in Capital	Sch L	23 (b)
3111	Preferred Stock	Sch L	22 a (a)
3121	Common Stock - "C" Corp	Sch L	22 b (a)
3131	Treasury Stock	Sch L	27 (b)
3161	Current Year Earnings	Sch L	24&25 (b)
3171	Retained Earnings	Sch L	24 (b)
3181	Dividends		Please see Sch C

	SPECIAL CORPORATION (S-Corp.)
3201	Paid in Capital	Sch L	23 (b)
3211	Preferred Stock	Sch L	22 (b)
3221	Common Stock - "S" Corp	Sch L	27 (b)
3231	Treasury Stock	Sch L	24 (b)
3261	Current Year Earnings	Sch L	25 (b)
3271	Retained Earnings	Sch L	5
3281	Shareholder Distribution - Shareholder A	Sch M-2	5
3291	Shareholder Distribution - Shareholder B	Sch M-2

	PARTNERSHIPS
3421	Partnership Capital-Partner A	N/A
3431	Partnership Capital-Partner B	N/A
3441	Partnership Drawing Account-Partner A	N/A
3451	Partnership Drawing Account-Partner B	N/A
3521	Current Year Earnings	N/A
3531	Retained Earnings

	SOLE PROPRIETORSHIP
3621	Owner's Draw	N/A
3651	Current Year Earnings	N/A
3661	Retained Earnings	N/A
	SALES SECTION
4011	Sales- 1	1120 Face	1 a
	by Product Line	1120 Face	1 a
	by Retail/Wholesale	1120 Face	1 a
	by Class of Customer-Gov't vs Public	1120 Face	1 a
	by Domestic/International	1120 Face	1 a
	by Taxable Vs Resale	1120 Face	1 a
	by Cost Component-Labor/Material/Other	1120 Face	1 a

4021	Sales- 2	1120 Face	1 a
	by Product Line	1120 Face	1 a
	by Retail/Wholesale	1120 Face	1 a
	by Class of Customer-Gov't vs Public	1120 Face	1 a
	by Domestic/International	1120 Face	1 a
	by Taxable Vs Resale	1120 Face	1 a
	by Cost Component-Labor/Material/Other	1120 Face	1 a
		1120 Face
4611	Returns Allowances	1120 Face	1 b
4661	Reimbursed Expenses	1120 Face	2
4701	Freight Out On Sales	1120 Face	2
4771	Credit Card Discount Fees	1120 Face	2
4831	Early Payment Discounts Taken on Sales	1120 Face	2
4881	Billed Finance Charges	1120 Face	2

	COST OF SALES SECTION
50.01	Beginning Inventory	Sch. A	1
50.07	Ending Inventory	Sch. A	7
5011	Material CGS-Product Line 1	Sch. A	2
5021	Material CGS-Product Line 2	Sch. A	2
5101	Cost Recovery-Sale Of Scrap	Sch. A	2
5121	Raw Material Adjustment	Sch. A	2
5131	Physical Inventory Adjustment	Sch. A	2
5141	Standard Cost Price Variance	Sch. A	2
5151	Inventory Shrinkage/Obsolesce Expense	Sch. A	2
5153	Inventory Variance-Price (std cost)	Sch. A	2
5155	Inventory Variance-Usage (std cost)	Sch. A	2
5157	Inventory Variance-Scrap	Sch. A	2
5171	Freight In-Inventory/CGS	Sch. A	2
5211	Dir Labor-Product Line 1	Sch. A	3
5221	P/R Tax-DL-Product Line 1	Sch. A	4
5231	W/C Ins.-DL-Product Line 1	Sch. A	4
5241	Temp Direct Labor-Product Line 1	Sch. A	4
5299	Fringe Benefits-Other	Sch. A	4
5711	Warranty Expense on Sales	Sch. A	4
5777	Packaging Materials	Sch. A	??????
5801	Early Pay Discounts On Purchases	Sch. A	2

	Operations & Direct Support Functions

60xx Salaries & Hourly Wages
6001	Salaries	1120 Face	13
6002	Bonuses/Incentive Pay	1120 Face	13
6003	Premium Portion of Overtime	1120 Face	13
6004	Holiday Pay	1120 Face	25
6005	Sick/Disability Pay	1120 Face	25
6006	Vacation Pay	1120 Face	25
6008	Jury Duty Pay	1120 Face	13
6021	Indirect Labor-Supervision	1120 Face	13
6091	Indirect Labor-Other	1120 Face	13

61xx Fringe Benefits
6103	Insurance-Workers Comp.	1120 Face	25
6105	Payroll Taxes-Employer Exp.	1120 Face	25
6109	Pension Plan/Retirement Exp.	1120 Face	24
6161	Insurance-Group Life	1120 Face	25
6171	Insurance-Group Health	1120 Face	25
6182	Insurance-Dental	1120 Face	25
6185	Insurance-Vision	1120 Face	25
6199	Fringe Benefits-Other	1120 Face	25

62xx Temporary Help & P/R Related
6201	Temporary Help	1120 Face	13
6221	Pagers	1120 Face	26
6241	Moving/Relocation Expense	1120 Face	26
6244	Per Diem	1120 Face	26
6251	Mileage Reimbursement	1120 Face	26
6261	Travel-Air Line	1120 Face	26
6263	Travel-Car Rental	1120 Face	26
6265	Travel-Room Charges	1120 Face	26
6267	Travel-Meals	1120 Face	26
6269	Travel-Other	1120 Face	26
6271	Entertainment	1120 Face	26
6278	Conferences	1120 Face	26
6282	Employee Education/Seminars	1120 Face	26
6284	Recruiting/Agency Hiring Fees	1120 Face	26
6285	Advertising-Want Ads	1120 Face	26
6287	Dues	1120 Face	26
6289	Subscriptions	1120 Face	26

63xx Outside Services
6301	Outside Service-Janitorial	1120 Face	26
6311	Outside Service-Security	1120 Face	26
6321	Outside Service-Trash	1120 Face	26
6331	O/S-Mgmt Consultant	1120 Face	26
6399	Outside Service-Other	1120 Face	26
		1120 Face	26
64xx Supplies & Consumables		1120 Face	26
6465	Gasoline & Oil For Vehicles	1120 Face	26
6477	Shipping Supplies	1120 Face	26
6499	Supplies & Consumables-All	1120 Face	26
		1120 Face	26
65xx Utilities & Misc.		1120 Face	26
6551	Telephone-Cellular	1120 Face	26
6552	Telephone-Basic Service	1120 Face	26
6553	Telephone-Message Units	1120 Face	26
6554	Telephone-Long Distance	1120 Face	26
6555	Telephone-Other	1120 Face	26
6559	Utilities-Other	1120 Face	26
6579	Insurance-General Business-Casualty	1120 Face	26
6587	Permits	1120 Face	26
6592	Taxes-Property & Others	1120 Face	17

66xx Facility Related
6602	Dep.-Buildings	Form 4562	20
6603	Dep.-Leasehold Imp.	Form 4562	20
6604	Dep.-Equipment	Form 4562	20
6605	Dep.-Tooling	Form 4562	20
6606	Dep.-Vehicles	Form 4562	20
6607	Dep.-Furniture & Fixtures	Form 4562	20
6608	Dep.-Computers & S/W	Form 4562	20
6609	Dep.-Other	Form 4562	20
6621	Leases-Land	1120 Face	26
6622	Leases-Buildings	1120 Face	26
6623	Leases-Leasehold Imp.	1120 Face	26
6624	Leases-Equipment	1120 Face	26
6625	Leases-Tooling	1120 Face	26
6626	Leases-Vehicles	1120 Face	26
6627	Leases-Furniture & Fixtures	1120 Face	26
6628	Leases-Computers & S/W	1120 Face	26
6629	Leases-Other	1120 Face	26
6631	Rent-Land	1120 Face	26
6632	Rent-Facility/Office/Parking	1120 Face	16
6633	Rent-Leasehold Imp.	1120 Face	16
6634	Rent-Equipment	1120 Face	16
6635	Rent-Tooling	1120 Face	16
6636	Rent-Vehicles	1120 Face	16
6637	Rent-Furniture & Fixtures	1120 Face	16
6639	Rent-Other	1120 Face	16
6642	R&M-Buildings	1120 Face	14
6643	R&M-Leasehold Imp.	1120 Face	14
6644	R&M-Equipment	1120 Face	14
6645	R&M-Tooling	1120 Face	14
6646	R&M-Vehicles	1120 Face	14
6647	R&M-Furniture & Fixtures	1120 Face	14
6648	R&M-Computers & S/W	1120 Face	14
6649	R&M-Other	1120 Face	14
6652	Non-capital-Buildings	1120 Face	26
6653	Non-capital-Leasehold Imp.	1120 Face	26
6654	Non-capital-Equipment	1120 Face	26
6655	Non-capital-Tooling	1120 Face	26
6657	Non-capital-Furniture & Fit.	1120 Face	26
6658	Non-capital-Computers & S/W	1120 Face	26
6659	Non-capital-Other	1120 Face	26
6675	Amortization-Tooling Expense	1120 Face	26
6991	Refurbishment/Upgrade-Capitalized Asset	1120 Face	26

68xx Miscellaneous
6811	Package Delivery-Ups/FedEx/etc	1120 Face	.
6815	Postage	1120 Face	26
6826	Licenses-Vehicle	1120 Face	26
6829	Licenses-Business, et al	1120 Face	26
6876	Uninsured Casualty Loss	1120 Face	26
6895	Overhead Allocated	1120 Face	26

SALES & MARKETING

70xx Salaries & Hourly Wages
7001	Salaries	1120 Face	13
7002	Bonuses/Incentive Pay	1120 Face	13
7007	Commissions Paid to Employees	1120 Face	13

71xx Fringe Benefits
7103	Insurance-Workers Comp.	1120 Face	25
7105	Payroll Taxes-Employer Exp.	1120 Face	25
7109	Pension Plan/Retirement Exp.	1120 Face	24
7161	Insurance-Group Life	1120 Face	25
7171	Insurance-Group Health	1120 Face	25
7182	Insurance-Dental	1120 Face	25
7185	Insurance-Vision	1120 Face	25
7199	Fringe Benefits-Other	1120 Face	25

72xx Temporary Help & P/R Related
7201	Temporary Help	1120 Face	13
7221	Pagers	1120 Face	26
7244	Per Diem	1120 Face	26
7251	Mileage Reimbursement	1120 Face	26
7261	Travel-Air Line	1120 Face	26
7263	Travel-Car Rental	1120 Face	26
7265	Travel-Room Charges	1120 Face	26
7267	Travel-Meals	1120 Face	26
7269	Travel-Other	1120 Face	26
7271	Entertainment	1120 Face	26
7277	Employee Education/Seminars	1120 Face	26
7278	Conferences	1120 Face	26
7282	Advertising-Want Ads	1120 Face	26
7284	Recruiting/Agency Hiring Fees	1120 Face	26
7285	Moving/Relocation Expense	1120 Face	26
7287	Dues	1120 Face	26
7289	Subscriptions	1120 Face	26

73xx Outside Services
7371	Outside Service-Sales Commissions	1120 Face
7399	Outside Service-Other	1120 Face

74xx Supplies & Consumables
7465	Gasoline & Oil For Vehicles	1120 Face	26
7477	Shipping Supplies	1120 Face	26
7499	Supplies & Consumables	1120 Face	26

75xx Utilities & Misc.
7551	Telephone-Cellular	1120 Face	26
7552	Telephone-Basic Service	1120 Face	26
7553	Telephone-Message Units	1120 Face	26
7554	Telephone-Long Distance	1120 Face	26
7555	Telephone-Other	1120 Face	26
7559	Utilities-Other	1120 Face	26
7579	Insurance-Casualty	1120 Face	26
7592	Taxes-Property & Others	1120 Face	17

76xx Facility Related
7602	Depr.-Buildings	Form 4562	20
7603	Depr.-Leasehold Imp.	Form 4562	20
7604	Depr.-Equipment	Form 4562	20
7605	Depr.-Tooling	Form 4562	20
7606	Depr.-Vehicles	Form 4562	20
7607	Depr.-Furniture & Fixtures	Form 4562	20
7608	Depr.-Computers & S/W	Form 4562	20
7609	Depr.-Other	Form 4562	20
7621	Leases-Land	1120 Face	26
7622	Leases-Buildings	1120 Face	26
7623	Leases-Leasehold Imp.	1120 Face	26
7624	Leases-Equipment	1120 Face	26
7625	Leases-Tooling	1120 Face	26
7626	Leases-Vehicles	1120 Face	26
7627	Leases-Furniture & Fixtures	1120 Face	26
7628	Leases-Computers & S/W	1120 Face	26
7629	Leases-Other	1120 Face	26
7631	Rent-Land	1120 Face	16
7632	Rent-Facility/Office/Parking	1120 Face	16
7633	Rent-Leasehold Imp.	1120 Face	16
7634	Rent-Equipment	1120 Face	16
7635	Rent-Tooling	1120 Face	16
7636	Rent-Vehicles	1120 Face	16
7637	Rent-Furniture & Fixtures	1120 Face	16
7638	Rent-Computers & S/W	1120 Face	16
7639	Rent-Other	1120 Face	16
7642	R&M-Buildings	1120 Face	14
7643	R&M-Leasehold Imp.	1120 Face	14
7644	R&M-Equipment	1120 Face	14
7645	R&M-Tooling	1120 Face	14
7646	R&M-Vehicles	1120 Face	14
7647	R&M-Furniture & Fixtures	1120 Face	14
7648	R&M-Computers & S/W	1120 Face	14
7649	R&M-Other	1120 Face	14
7652	Non-capital-Buildings	1120 Face	26
7653	Non-capital-Leasehold Imp.	1120 Face	26
7654	Non-capital-Equipment	1120 Face	26
7655	Non-capital-Tooling	1120 Face	26
7657	Non-capital-Furniture & Fixtures.	1120 Face	26
7658	Non-capital-Computers & S/W	1120 Face	26
7659	Non-capital-Other	1120 Face	26
		1120 Face
7751	Advertising-Newspapers	1120 Face	23
7753	Advertising-Magazines	1120 Face	23
7755	Advertising-Radio	1120 Face	23
7757	Advertising-TV	1120 Face	23
7759	Advertising-	1120 Face	23
7761	Advertising-Direct Mail Printing/Design	1120 Face	23
7763	Advertising-Direct Mail-Postage	1120 Face	23
7771	Website-Design & Maintenance	1120 Face	23
7773	Website-Hosting Fees	1120 Face	23

7905	Business Gifts (under $25)	1120 Face	23

GENERAL AND ADMINISTRATIVE

80xx Salaries & Hourly Wages
8001	Salaries	1120 Face	13
8002	Bonuses	1120 Face	13
8003	Premium Pay	1120 Face	13
8004	Holiday Pay	1120 Face	13
8005	Sick Pay	1120 Face	13
8006	Vacation Pay	1120 Face	13
8008	Jury Duty Pay	1120 Face	13
8011	Salaries-Officers	Sch E line 4	12

81xx Fringe Benefits
8103	Insurance-Workers Comp.	1120 Face	25
8105	Payroll Taxes-Employer Exp.	1120 Face	25
8109	Pension Plan/Retirement Exp.	1120 Face	24
8111	Insurance-Life-Officers	1120 Face	25
8121	Insurance-Health-Officers	1120 Face	25
8161	Insurance-Group Life	1120 Face	25
8171	Insurance-Group Health	1120 Face	25
8182	Insurance-Dental	1120 Face	25
8185	Insurance-Vision	1120 Face	25
8199	Fringe Benefits-Other	1120 Face	25


82xx Temporary Help & P/R Related
8201	Temporary Help	1120 Face	13
8221	Pagers	1120 Face	26
8244	Per Diem	1120 Face	26
8251	Mileage Reimbursement	1120 Face	26
8261	Travel & Ent. (No Meals)	1120 Face	26
8271	Travel & Ent. (Meals Only)	1120 Face	26
8277	Employee Education/Seminars	1120 Face	26
8278	Conferences	1120 Face	26
8282	Advertising-Want Ads	1120 Face	26
8284	Recruiting/Agency Hiring Fees	1120 Face	26
8285	Moving/Relocation Expense	1120 Face	26
8287	Dues	1120 Face	26
8289	Subscriptions	1120 Face	26

83xx Outside Services
8301	Outside Service-Janitorial	1120 Face	26
8311	Outside Service-Security	1120 Face	26
8321	Outside Service-Trash	1120 Face	26
8331	O/S-Mgmt Consultant	1120 Face	26
8335	O/S-Legal Fees	1120 Face	26
8336	O/S-Payroll Service	1120 Face	26
8337	O/S-Bookkeeping	1120 Face	26
8338	O/S-CPA's	1120 Face	26
8345	Cash Over <short>	1120 Face	26
8399	Outside Service-Other	1120 Face	26

84xx Supplies & Consumables
8465	Gasoline & Oil For Vehicles	1120 Face	26
8499	Supplies & Consumables	1120 Face	26

85xx Utilities & Misc.
8551	Telephone-Cellular	1120 Face	26
8552	Telephone-Basic Service	1120 Face	26
8553	Telephone-Message Units	1120 Face	26
8554	Telephone-Long Distance	1120 Face	26
8555	Telephone-Other	1120 Face	26
8559	Utilities-Other	1120 Face	26
8661	Internet Connection Service-ISP	1120 Face	26
8579	Insurance-General Business-Casualty	1120 Face	26
8592	Taxes-Property & Others	1120 Face	17

86xx Facility Related
8603	Depr.-Leasehold Imp.	Form 4562	20
8604	Depr.-Equipment	Form 4562	20
8606	Depr.-Vehicles	Form 4562	20
8607	Depr.-Furniture & Fixtures	Form 4562	20
8608	Depr.-Computers & S/W	Form 4562	20
8609	Depr.-Other	Form 4562	20
8621	Leases-Land	1120 Face	26
8622	Leases-Buildings	1120 Face	26
8623	Leases-Leasehold Imp.	1120 Face	26
8624	Leases-Equipment	1120 Face	26
8626	Leases-Vehicles	1120 Face	26
8627	Leases-Furniture & Fixtures	1120 Face	26
8628	Leases-Computers & S/W	1120 Face	26
8629	Leases-Other	1120 Face	26
8631	Rent-Land	1120 Face	16
8632	Rent-Facility/Office/Parking	1120 Face	16
8633	Rent-Leasehold Imp.	1120 Face	16
8634	Rent-Equipment	1120 Face	16
8636	Rent-Vehicles	1120 Face	16
8637	Rent-Furniture & Fixtures	1120 Face	16
8638	Rent-Computers & S/W	1120 Face	16
8639	Rent-Other	1120 Face	16
8642	R&M-Buildings	1120 Face	14
8643	R&M-Leasehold Imp.	1120 Face	14
8644	R&M-Equipment	1120 Face	14
8646	R&M-Vehicles	1120 Face	14
8647	R&M-Furniture & Fixtures	1120 Face	14
8648	R&M-Computers & S/W	1120 Face	14
8649	R&M-Other	1120 Face	14
8652	Non-capital-Buildings	1120 Face	26
8653	Non-capital-Leasehold Imp.	1120 Face	26
8654	Non-capital-Equipment	1120 Face	26
8657	Non-capital-Furniture & Fixtures.	1120 Face	26
8658	Non-capital-Computers & S/W	1120 Face	26
8659	Non-capital-Other	1120 Face	26
8675	Amortization-Tooling Expense	1120 Face	26

88xx Miscellaneous
8811	Package Delivery-Ups/FedEx/etc	1120 Face	26
8815	Postage	1120 Face	26
8826	Licenses-Vehicles	1120 Face	26
8829	Licenses-Business, et al	1120 Face	19
8854	Amortization-Organization Exp.	1120 Face	20
8857	Amortization-Goodwill	1120 Face	20
8861	Amortize.-Covenants Not Compete	1120 Face	20
8871	Charitable Contributions	1120 Face	19
8873	Political Contributions	1120 Face	26
8876	Uninsured Casualty Loss	1120 Face	26
8881	Collection Expenses	1120 Face	15
8886	Bad Debt Expense & Provision	1120 Face	15
8895	Overhead Allocated	1120 Face	26
8905	Business Gifts (under $25)	1120 Face	26
8908	Bank Service Charges	1120 Face	18
8911	Interest Expense-Loans	1120 Face	18
8912	Interest Expense-Mortgages	1120 Face	18
8913	Interest Expense-Finance Charges	1120 Face	18
8914	Interest Expense-Credit Cards	1120 Face	18
8915	Interest Expense-Leases	1120 Face	18
8916	Amortization-Loan Points	1120 Face	18
8917	Credit Card Discount Fees	1120 Face	18
8919	Interest Expense-Other	1120 Face	18
8925	Interest Income	1120 Face	5

8985	Penalties (Non-Deductible)	1120 Face	5

89xx Other Income<Expense> & Income Tax
9911	Gain<Loss> on Sale of Assets	1120 Face	8
9922	Judgement Award-Rec'vd	1120 Face	10
9922	Judgement Award-Paid	1120 Face	26
9944	Securities-Lower of Cost or Market Exp.	1120 Face	14
9946	Investment-Corporate Dividends	1120 Face	4
9948	Investments Income-Bonds	1120 Face	4
9948	Gain<Loss> on Securities	1120 Face	8
9958	Other Expense	1120 Face	26
9959	Other Income	1120 Face	10
9994	Provision For State.Tax Board	1120 Face	17
9995	Provision For Fed.Inc.Tax	1120 Face	32 b


9958	OTHER INCOME - INTEREST INCOME	1120 Face	5
9966	OTHER INCOME - GROSS RENT	1120 Face	6