CHART OF ACCOUNTS EMPLOYEE RECEIVABLE Employee Receivable- used when an employee is reimbursing the company 112121 ALL INCLUSIVE/CORPORATE APT INCOME/EXPENSES All Inclusive/Corporate Premium Income 447500 Furniture Rental Income 440400 All Inclusive/Corporate Apt Electricity 513000 Corporate Accessories 557601 Corporate Cleaning 557100 Corporate Furniture Rental 558200 Corporate Telephone 558600 CABLE AND INTERNET INCOME/EXPENSES Cable TV Income 447200 High Speed Internet Income 447300 Cable TV Services - bulk cable, corporate cable and all inclusive cable 560500 Cable TV Repairs & Supplies 560501 High Speed Internet Services - bulk internet, corporate internet and all inclusive internet 560600 High Speed Internet Repairs & Supplies 560601 WASHER/DRYER INCOME/EXPENSES Washer/Dryer Income 440410 Washer/Dryer Rental 529000 OTHER INCOME Accordance Fees fees collected for early termination of the lease agreement. 442200 Admin-Redecorating Fees 440950
Alarm/Remote Fees Fees for alarm systems or gate remote controllers. 441600 Application Fees non-refundable one time fee charged to prospect for processing their 440200 application. Cable Reconnection Fee Income 441500 Carpet Cleaning Fees 441050 Carwash-income from on-site car wash operation. 447400 Clubroom Rental rental of clubhouse or other facility. 440300 Credit Card Fees Income - handling fee charged for credit card processing 443060 Fine/Violation Fee Income 453150 Garage Income 440800 Late Charges charges for late payment of rent. 440650 Laundry Income income received from the use of common are laundry facility. 445000 Maid Service Income revenue collected for housekeeping services other than 440675 corporate units. Legal Fees Income-resident reimbursement for eviction fees 446000 Month-to-Month Fees fees charged to residents who elect to reside on a month-tomonth basis. 442100 NSF Fees charges on checks that have been returned for insufficient funds. 440660 Pet Fees recurring pet rent and the non-refundable portion of the pet deposit or a nonrefundable pet fee. 440900 Repair Reimbursement includes any payment by resident for damages to the grounds 441000 or apartment interior such as broken windows; including lock out charges. Short Term Lease Fees 445500 Storage Room Fees fees charged for rental of storage space. 441200 Telephone Commission 440106 Transfer Fee one time fee charged for handling the transfer of a resident from one unit 441400 on-site to another unit on-site. Trash Pick-Up fees collected for door-to-door trash collection. 441700 Video Rental/Late Charge-income collected for late fees or video replacement charges. 440320 Vending Income income received from any vending source other than laundry facility, i.e. soft drinks, pay telephones, and snack machines. 447000 MAINTENANCE AND REPAIRS Appliance Contract cost of contracted appliance repairs to include parts and labor. 520050 Appliance Purchases - small appliances Ex. Ice makers, garbage disposals, countertop microwaves Appliance Supplies/Repairs Cost for parts and supplies for in-house repairs. Examples: hood vents and parts for dishwashers, stoves and refrigerators. 520025 520000
Blinds cost of mini blinds that are not part of a capital rehab program. 521500 Building Maintenance/Supplies includes maintenance materials used by on-site staff 520400 such as drywall, sheetrock, etc. Building Repairs minor repairs performed by outside contractors. Including counter top 520500 and tub repair. Carpet Repairs/Cleaning 521000 Carpet Water Extraction 521100 Cleaning Supplies cost of supplies for cleaning. 520800 Clubhouse Supplies costs to maintain clubhouse facilities including paper products, signs and equipment specifically for clubhouse use. Laundry/dish soap, mats, fitness towels and washing of those towels. Common Area Expenses-minor supplies or repairs for laundry room, playground area and other common areas, geese control, repairs to security and access systems less than $500. (Use Pet Related Expenses for pet station bags, dog waste removal, and other pet related expenses.) 521200 541200 Contract Cleaning vacant unit or public area cleaning. 520700 Doors/Keys/Locks costs to repair or replace doors and locks, key fobs, including rekeying charges and supplies. 521400 Electrical Supplies costs of supplies to maintain electrical system and fixtures [does 522000 not include purchase of light bulbs]. Electrical Contract electrical repairs performed by an outside contractor. 522050 Elevator Maintenance/Repair 522200 Equipment Maintenance/Repair 522500 Extermination pest control services performed by contractor and supplies used on-site 523000 for extermination, including annual termite bonds. Fence/Gate Repairs minor repairs 530400 Fitness Equipment leasing or repair of fitness facility equipment. 547500 Fire/Alarm/Sprinkler Equipment Service annual service and repair of alarm, sprinklers, and fire extinguishers. Monthly monitoring expenses. Backflow Inspections. Unit and clubhouse alarm repairs. 523400 Fire/Alarm/Sprinkler Supplies - cost to replace alarms and fire extinguishers, batteries, 527700 etc. Fountain Repair Maintenance 523900 Glass/Screens repair and/or replacement of window/door screens and glass. 523600 Golf Cart Repairs (see Vehicle Expense) 560000 Grounds Maintenance Contract monthly contract costs only 531000 Grounds Maintenance Supplies includes seed, fertilizer, seasonal flowers, mulch, 531500 mulch dying supplies, etc. Gas for blower/pressure washer. Grounds Maintenance and Repair Other repairs and/or replacement parts to irrigation 532400 systems. HVAC Supplies 524000 Heat-Air Conditioning Contract cost of contract repairs; including parts. 524050 Insurance Rehabilitation cost and income associated with insurance claims. 523700 EXP 523710 INC
Laundry Repairs repairs for laundry equipment owned by property and not under 525000 warranty from a service company. Lighting/Ceiling Fixtures costs of light fixtures and ceiling fans. 525200 Light Bulbs 525260 Other Maintenance/Repair any expenses not specifically categorized. USE ONLY IF NO OTHER CATEGORY IS APPLICABLE. Pagers/Nextel s monthly service, purchase and/or rental including maintenance agreement fees. Paint - Exterior Supplies includes cost for supplies and materials used by on-site for painting exterior surfaces. Painting Exterior Contract exterior painting performed by an outside contractor; not part of a capital program. Paint - Interior Supplies includes cost of supplies and/or materials used by on-site for painting interior surfaces. Examples: paint, thinner, brushes, rollers, pans, etc. 525500 525300 526000 526050 526500 Painting - Interior Contract interior painting performed by an outside contractor: not part of a capital program. Parking Lot Repairs/Supplies includes costs of labor and supplies used in repairing asphalt or concrete drives and parking lots: not part of a capital program. 526550 532500 Pet Related Expenses-costs related to common area upkeep (pet stations bags, dog waste removal services, etc.) and pet registration programs 535400 Playground Equipment cost of repair and/or maintenance of playground equipment. 533700 Plumbing/Repair Supplies costs of maintaining and repairing all plumbing fixtures and 527000 equipment by on-site staff. Plumbing Contract plumbing repairs performed by an outside contractor: not part of a 527050 capital program. Pond/Dam Maintenance & Repair 530000 Pool Contract periodic contract maintenance or monitoring of the pool. 533100 Pool Maintenance Supplies includes all costs associated with pool maintenance, 533000 supplies and chemicals. Pool Repairs costs to repair pools performed by an outside contractor; not part of a 533500 capital program. Pressure Wash/Gutter Clean Contract cost to pay an outside contractor to conduct 527600 routine breezeway pressure washing and gutter cleaning. Recycling Programs 512305 Retaining Wall Repairs cost of repair and/or maintenance of retaining walls. 534000 Roofing Repairs includes only roofing repairs and supplies [not replacements]. 527500 Safety Equipment Expense 568100 Sewer Grinder Pump Maintenance/Inspection 530050 Sidewalk Repairs includes cost of contractor labor and supplies used to repair concrete 534200 sidewalks, asphalt pathways and steps. Snow Removal/Supplies self-explanatory. 535000 Snow Removal Contract 535050 Street Lights 535100
Tennis Court Repairs 535500 Tools & Supplies- hammer, screwdriver, wrench, etc 544640 Trash Removal -Trash removal charges or any dumpster charges that may apply. 512300 Trash Removal Income -Reimbursement by residents for trash removal service. 512310 Uniforms cost of purchase or rental of property uniforms. 568000 Vehicle Expense maintenance and repairs for property owned vehicles [i.e., trucks and 560000 golf carts], golf cart batteries Vending Expenses- costs to purchase drinks, snacks for on-site vending machines. 568500 Wallpaper Contractor costs to install wallpaper performed by an outside contractor; not 528050 part of a capital program. Wallpaper Supplies includes costs of materials for wallpaper replacement. 528000 PAYROLL Temporary Help-temporary contract labor 546515 ADVERTISING AND PROMOTION Billboard 540402 Gift Certificates 541000 Internet Advertising - Apts.com, Rentals.com, Apartmentfinder.com, property website, 540300 social media, etc Magazine Publications apartment guides and similar trade publications 540000 Marketing/Leasing Contract-fees incurred as a result of contract leasing/marketing. 544300 Newsletters 544400 Newspaper 540100 Other Advertising-direct mailings, university directory, trade shows, housing fairs 544000 Printing & Photography business cards, brochures, postcards, letterhead paper, etc. 540050 Promotional Items - mugs, pens, matches, etc 544700 Radio 540200 Public Relations cost for off-site marketing expenses, i.e. candy dishes, cookies, 544500 coffee, Muzak, water and cooler rental. Referral Fees to Business fees paid to realtors and apartment locators. 544600 Referral Fees to Residents 544650 Renewal Incentives - gifts to renew leases 541100
Resident Appreciation - parties, movie rental, move-in gifts, etc. 545000 Signs and Banners - includes balloons/helium. 534500 Television 540250 Yellow Pages 540060 OFFICE EXPENSES [ADMINISTRATIVE EXPENSE] Administrative pre-employment drug and background screening, employee ads. 550000 Answering Service 512100 Charitable Contributions 561200 Court Costs/Legal Fees-the cost for eviction and resident related legal proceedings 542555 Computer Costs software and supply expenses. OneSite annual fee, Blue Moon 551000 annual software registration, Workzone, Call Tracker. Computer Maintenance repair and maintenance of computer hardware. 551200 Credit Bureau cost to perform credit investigations. (OneSite Screening) 542500 Credit Card Fees - Visa annual fee 551300 Dues and Subscriptions professional growth publications, local apt association annual memberships, professional association dues Education & Training cost of courses for on-site personnel, annual Company Seminar, local apt. assoc. monthly fees (dinners, trade shows) 561000 561500 Electronic Payment Processing Fees 550450 Employee Expenses 564545 Gas - gas as a travel expense 567600 Internet/Cable Service Providers - monthly expense for office, shop and common areas 551250 cable and/or internet. Licenses and Permits permits and licenses related to food, beverage, pool club 554500 operations and business privilege licenses. Meals & Entertainment employee lunches 554650 Mentor Training Expenses 561600 Miscellaneous Expenses Any office expenses not specific to a category. DO NOT USE 551500 UNLESS NO OTHER CATEGORY WILL APPLY! Office Equipment Rental charges for the rental or leasing of office equipment, 551900 including maintenance agreement fees. Office Supplies includes all general office supplies, leases purchased by Blue Moon 552000 software, parking permits, door tags Other Taxes 565263 Penalties/Finance Charges - late fees, fines and penalties charged from any vendor. 561300 Postage all postage used in conjunction with property including Fed Ex, UPS 552500
Professional Fees fees charged by consultants, which do not fall under a specific 564500 category: includes architects, landscape designers, etc. Sales and Use Tax 567000 Security Service cost of contract security service. (Security guard). 566000 Telephone Leasing Center phones as well as Kings III 512000 Travel reimbursement of travel expenses such as lodging and mileage (do not include gas or meals). 567500 UTILITIES Electricity/Common Area house lights, streetlights, office/clubhouse power, compactor 510000 power, model power. Electricity/Vacants electricity in vacant units only. 510001 Gas cost of all natural or propane gas used on site. 511000 Stormwater Charges 512565 Utility Connection Fees fees associated with the transfer of utility services from 510005 resident to management Utility Commission Fees 514535 Water & Sewer 512555 Water - Irrigation 512556 Water Billing Fees (Velocity) 512575 Water Testing Fees 512570 CAPITAL IMPROVEMENTS Appliances dishwashers, refrigerators, stoves, washer/dryer, water heaters, under 580300 cabinet microwaves. Building Improvements 581000 Building Exterior Repairs - exterior painting, exterior building lights, complete exterior building pressure washing 581100 Building Interior Repairs - interior electrical repairs, cabinets 581200 Carpet/Vinyl complete room replacements of carpet/vinyl. All flooring replacement. 580600 Clubhouse/Common Areas site accessories such as benches, pet stations, bike racks (not to include furniture), security camera and access systems, audio visual equipment, televisions 582000 Clubhouse/Office Furnishings 583200 Computer Equipment/Software - purchase of new computer system or components. 583000 Damage Related Expenses - property damage not reimbursed by insurance. Any repair or replacement due to damage. Repairs that do not extend the life of the item. Not an improvement or replacement whereas the item has reached it's useful life. 585000 Decks & Patios -handrail replacement/addition 581400 Equipment includes major equipment purchases or start up maintenance supplies 580900
Fence & Gates 582400 Fitness Center 582600 Golf Carts purchase of golf carts (not to include batteries) 583100 Green Building/Green Unit Retrofits - costs to retrofit common areas and/or entire 586500 unit(s) with energy saving fixtures or bulbs and/or water saving fixtures or fixture components Grills / Picnic tables 582200 HVAC Units - HVAC replacements, boiler replacements, compressors, coils. 581600 Fire Monitoring, Alarm, Building Sprinkler Repairs- (includes fire panel replacement, 582500 major backflow repairs) Landscaping Improvements major addition to landscaping [not to include annuals or 580800 seasonal plants]. Includes lawn irrigation improvement and repair. Model Furnishings - includes purchase of furniture for corporates 583400 Paving/Parking installation and/or replacement of parking areas, speed bumps 580700 Playground/Rec Area 582300 Plumbing/Sewer Line 582700 Pool/Pool Deck 582100 Pool Furniture furniture purchased exclusively for the pool (bulk replacements). 583300 Post Construction Expense 590000 Roofing and Gutters - major repair and/or replacement of roofs, gutters or gutter guards 581500 Replacement Reserve Expense 591000 Start-up/Marketing misc marketing costs associated with the opening of a new 580000 property Signage addition or replacement of sign packages. 580500 Termite Treatment 581700 Unit Marketing Upgrades - costs to significantly upgrade entire unit(s) with 586000 products/features that are different than the property's regular finish selection (may include upgraded flooring, light fixtures, plumbing fixtures, accent painting, plantation blinds, mirror framing) Website Design/Consulting 583050 Windows & Doors 581300 CORPORATE OFFICE OTHER INCOME/EXPENSE Interest Income interest collected on security deposit 444000 Other Income - Corporate/Cable 448000 Accounting Fees 562555 Bank Charges/Adjustments 550500 Legal Fees - Corporate 554401 Other Corporate Allocation 595300