61101000 Basic Salaries 61102000 Overtime 61103000 Employee Bonus 61104000 Housing Allowance 61105000 Transportation Allowance 61106000 Work Type Allowance ‐ Hardship Site 61107000 Leave ‐ Pay (Unutilized Leave) 61108000 Secondment (Per Diem) 61109000 Personal Incentives & Rewards 61110000 Employees Tickets 61111000 Relocation Allowance CCR‐L1: Employee Related Expenses‐L 61112000 Family Allowance 61113000 Medical and Maternity Allowance 61190000 Other Allowances & Expenses 61201000 Employer's Pension & Retirements Auth.Co 61202100 Over/Under recovery from Insurance claim 61202000 GOSI Employer Contribution 61203000 Non Claimable Medical Expenses 61204000 Medical Insurance 61205000 Children School Fees 61206000 Employee Accommodation Rent 61301000 End of Service Expense 65908000 Staff Hire Charges 21001 Maintenance cost settled 21002 Cost settled from IO 21003 Plant P/L Closing (Billing Variance) 21101 PS settlement ‐ Material 21102 PS settlement ‐ Labor 21103 PS settlement ‐ Var Project Cost 21104 PS settlement ‐ Fixed Project Cost 21105 PS settlement ‐ Fin. and GA CCR‐L: Employee Related Cost‐L 21110 Project settle REV 21120 Labour Camp Cost Internal Allocation 31001 RA CE Materials 31002 RA CE Labor 31003 RA CE Var. Project Cost 31004 RA CE Fixed Project Cost 31005 RA CE Fin and GA 31006 RA CE Rev 42001 Labour cost from CATS difference posting 42002 Labour camp cost assessed CCR‐L2: Other Operating Expenses‐L 42003 Project office/ management overheads 42004 Genera Admn assessed to PA and PCA 43001 Labor cost Activity type 43002 Labor cost Allocation 43003 Mason labour 43004 Labor Cost Plant Activity Type 43005 Labor Visa&Ins&other Activity Type 65603000 Residence Permit Fees 65604000 Work Permit Fees 65605000 Blood Test and other Exp 65607000 Recruitment charges 65608000 Training Expense 65611000 Conveyance Expense 65806000 Insurance ‐ Workers. Compensation 65909000 Labor Hire Charges 66004000 Security Services 66301000 Business Travel ‐ tickets 66302000 Business Travel ‐Accommodation Expenses 66303000 Business Travel ‐ Per Diem Expenses 66304000 Business Travel ‐ Other Expense CCR‐L3: Inter‐Company Expense Accounts‐L 67104000 Inter Company Visa Cost Reallocation 67105000 Inter Company Camp Cost Reallocation 62101000 Raw Material ‐ Consumption 62101009 Raw Material ‐ Adjustments 62102000 Finished Products ‐ Consumption 62103000 Trading Goods ‐ Consumption 62104000 Operating Supplies ‐ Consumption 62105000 Spare Parts ‐ Consumption 62107000 Gen Tools ‐ Consumption 62108000 Fabricated /SFG Consumption 62109000 Packaging Consumption 62110000 Transport cost CCR‐M1: Material Expenses‐M 62111000 Unallocated Contract Cost 62201000 Raw Material ‐ Change in stock 62202000 Finished Products ‐Change in stock 62203000 Trading Goods ‐ Change in stock 62204000 Operating Supplies ‐ Change in stock 62205000 Waste ‐ change in stock 62206000 Spare Parts ‐ change in stock 62207000 General Tools Change in stock CCR‐M: Material Related Expenses‐M 62208000 Fabricated /SFG Change in stock 62209000 Packaging change in stock 62210000 Expense on capital account ‐ AUC 64104000 Other Equipment ‐ Depreciation CCR‐M2: Depreciation Amortization‐M 64105000 Information Technology ‐ Depreciation 64107000 Furniture & Fittings ‐ Depreciation 64107009 Furniture & Fittings ‐ Dep Adjustment 65106000 Repair & Maint. Service‐ Furniture and F 65401000 Electricity & Water Expense 65402000 Gas Expenses 65403000 Diesel Expenses 65404000 Vehicle Fuel CCR‐M3: Other Operating Expenses‐M CCR: Cost Control Report 65601000 Printing & Stationery 65606000 Uniform Exp 65701000 Inventory Provision Expense 65702000 Invoice Price Variance 65703000 Gain or Loss of Inven. Discrepancie, Wri 65704000 Inventory Revaluation Adjsutment 65807000 Insurance ‐ Freight 63101000 Subcontractors CCR‐S1: Subcontractor Work‐S 63102000 Maintenance & Defect Liability Costs 63103000 Inter‐company Sub‐contracting costs CCR‐S: Subcontractor Related Work‐S 63201000 Other SubContractor Work CCR‐S2: Other Operating Expenses‐S 65101000 Repair & Maintenance Service‐ Buildings 65201000 Research & development 64103000 Construction Equipment ‐ Depreciation 64109009 Const. Tool ‐ Depreciation Adjustment 64103009 Const. Equipment ‐ Depreciation Adjustme CCR‐E1: Depreciation Amortization‐E 64106000 Motor Vehicles ‐ Depreciation 64106009 Motor Vehicles ‐ Depreciation Adj. 64109000 Tools ‐ Depreciation 64110000 Expensed Assets ‐ Depreciation 64120000 Scaffolding‐Foamworks ‐ Depreciation 65102000 Repair & Maint. Service‐ Construction Eq 65103000 Repair & Maintenance Service‐ other Equi 65105000 Repair & Maintenance Service‐ Motor Vehi CCR‐E: Operating Exp and Depreatiation‐E 65107000 Repair & Maintenance Service‐ Tools 65405000 Vehicle Hire Charges (Expense) 65602000 Vehicles License Fees CCR‐E2: Other Operating Expenses‐E 65801000 Insurance ‐ Plant & Equipment 65802000 Insurance ‐ Vehicle 65902000 Renting and Leasing ‐ Equipment 65903000 Renting and Leasing ‐ Motor Vehicles 65904000 Renting and Leasing ‐ Scaffolding 66105000 Equipment Transport License 66106000 Equipment Yearly Circular Tax CCR‐E3: Inter‐Company Expense Accounts‐E 67101000 Inter Company Equipment Rental 67102000 Inter Company Plant Services 64101000 Lands and Land Improvement ‐ Depreciatio 64102000 Buildings ‐ Depreciation CCR‐O1: Depreciation Amortization‐O 64108000 Leasehold Improvements ‐ Depreciation 64201000 Amortization of Goodwill 64202000 Amortization of Patents & Trademarks 65104000 Repair & Maint. Service‐ Information Tec 65108000 Repairs & Maintenance Service‐Other 65301000 Advertising Expense 65302000 Exhibition Expense 65303000 Market Research Expense 65304000 Hospitality Expenses 65406000 Parking Charges 65501000 Internet Expenses 65502000 Landline & Fax ‐ Telephone 65503000 Mobile‐ Telephone 65504000 Postage & Courier Expenses 65610000 Tender Fee 65612000 Refreshment Expense 65613000 Entertainment Expenses 65614000 Gift Expenses 65803000 Insurance ‐ Fire 65804000 Insurance ‐ Cash in Transit 65805000 Insurance ‐ Fidelity 65808000 Insurance ‐ Contractor all risk CCR‐O2: Other Operating Expenses‐O 65809000 Insurance ‐ others 65901000 Renting and Leasing ‐ Property 66001000 Legal Services 66002000 Audit Services 66003000 Consultation Services CCR‐O: Overhead Related Expenses‐O 66005000 Seminars‐Conference Services 66006000 Journals & Magazines Subscriptions 66007000 Membership Fees 66008000 Management Fee Inter company (Expense) 66101000 Trade Licence and Registration Fees 66102000 Commercial Registration and License Se 66107000 Fiscal Stamps for Contracts and General 66108000 Assigned cost 66201000 Bad Debts 66401000 Bank Transaction Charges 66402000 LC Commissions 66403000 LG & LC Charges 66404000 Bid Bond Commissions 66405000 APG Commissions 66406000 PB Commissions 66407000 Retention Release Guaranty Commissions CCR‐O3: Inter‐Company Expense Accounts‐O 67103000 Inter Company Shared Services 70101000 Bank OD Interest Expense 70102000 HOD Interest Expense CCR‐O4: Financial Interest Charges‐O 70103000 Commitment Fees 70104000 Other Financial Charges 70901000 Other Financial Charges 78102000 Deferred Expense for Tax CCR‐O5: Other Miscellaneous Expenses‐O 78901000 Donation, Social & Environmental Service 78902000 Zakat Expense 78903000 Compensation & Penalties Expenses 79001000 Tax on Credit Interest CCR‐O6: Tax Expenses‐O 79002000 Income Tax on Profit 79003000 Tax on Previous Years Studies 79004000 Other Taxes
