Chart of Accounts 730 Repairs and Maintenance 740 Fuedl and Lubrication 750 Taxes, Licenses, and Inrurance 98 Equipment Costs Charged to Empleyes 110 Cash 120 Accounts Receivable-Trade 121 Accounts Recelvable-Resmtion 130 Inventory 140 Costs and Profits in Excess of Billing 799 Equipment Costs Charged to Jobs 150 Notes Receivable 155 Due From Construction Loans 160 Prepaid Expenses 199 Oder Current Assets s05 Adverising 806 Promobon 810 Car and Truck Expenses $11 Computer and Office Furninure $12 Repairs and Maintenance $19 Depreciation $20 Employee Wages and Salaries 821 Employee Benefits 822 Employee Retirement $23 Employee Recruitng 24 Employee Training 825 Employee Taxes 830 Insurance S35 Taxes and Licenses $40 Office Supplies s41 Office Purchase $42 Office Rent s43 Office Usilities 844 Postage and Delivery s45 Janitorial and Cleaning 846 Telephone 850 Charitable Contributions $35 Dues and Memberships $60 Publications and Subscriptions 865 Legal and Prefessional Services S70 Meals and Entertainment S75 Travel SS0 Bank Fees $81 Intereit Expense SS5 Bad Debts $91 Unallocated Labor $92 Unallocated Materials 93 Wamanty Expense sss ,cellaneous 899 Orethead Charged to Jobs 210 Building and Land 220 Construction Equipment 230 Trucks and Autos 240 Office Equipment 250 Less Acc. Depreciation 260 Capital Leases 299 Oher Assets 310 Accounts Payable-Trade 311 Accounts Payable-Rtention 320 Billings in Excess of Costs and Profits 330 Notes Payable 340 Accrued Payrol 341 Accrued Payables 342 Accrued Taxes 343 Accrued Insurance 344 Accrued Vacation 350 Capital Leases Payable 360 Warranty Reserves 379 Ober Current Liabilides 380 Long-Term Liablities 410 Capital Stock 420 Retained Earnings 430 Curment Period Net inceme 500 Revenue 610 Materials 620 Labor 630 Subeontract 640 Equipment 910 Oher Income 920 Other Expense 930 Income Tax 10 Rest and Lease Payments 720 Depteciaton