October 30, 2016 admin

Chart of Accounts

Chart of Accounts
USING THE CHART OF ACCOUNTS
Clicking on the links in the following listing of Chart of Accounts sections will scroll this page to the corresponding subsection with specific account numbers and descriptions.

The columns of accounts are set up as follows:

  • the left column lists the page and line number of the account entry on the Dealer Financial Statement,
  • the middle column lists the account number (when there are two middle columns, the left is for sales and the right is for cost of sales), and
  • the far right column lists the account description or name.

Most account numbers and all page/line numbers are linked to other sections in this manual for more detailed explanations.
SECTIONS
ASSETS — 1000-1837
Cash
Cash Equivalent
Receivables
Inventories
Prepaid Expenses
Leased & Rental Vehicles
Property, Plant & Equipment
Other Non-Current Assets
LIABILITIES AND NET WORTH — 2000-2850
Notes Payable
Accounts Payable
Taxes on Income
Customer Payables
Accruals
Long-Term Debt
Net Worth
SALES AND COST OF SALES — 3000-6850
New Car Sales and Cost of Sales – North American Operations Page 3CAR
New SUV Sales Cost of Sales – North American Operations Page 3SUV
New Truck Sales and Cost of Sales – North American Operations Page 3TRK
Digital Advertising – New
Digital Advertising – Used
Traditional Advertising – New
Traditional Advertising – Used
Used Vehicle Department
F&I Department—New Vehicles
F&I Department—Used Vehicles
Cost of Sales—LIFO
Parts Department
Service Department
Body Shop Department
EXPENSES — 7000-8900
Variable Expenses—New
Variable Expenses—Used
Semi-Fixed Expenses—New
Semi-Fixed Expenses—Used
Parts Department Expenses
Service Department Expenses
Body Shop Expenses
Fixed Expenses—Service
Fixed Expenses—Parts
ADJUSTMENTS TO INCOME — 5200-5300, 9000-9925
Additions to Income
Adjustments to Income—Additions
Bonuses & Income Tax
Adjustments to Income—Deductions

ASSETS
CASH
Page/Line # Account # Description
1/1 1000 Petty Cash
1/1 1001 Cash in Bank—General
1/1 1002 Cash in Bank—Payroll
1/1 1003 Cash in Bank—Trust
1/1 1010 Cash Sales—Clearing
1/2 1015 Money-Market Deposits
CASH EQUIVALENT
Page/Line # Account # Description
1/3 1020 Finance Contracts—New
1/4 1030 Finance Contracts—Used
1/5 1040 Marketable Securities
RECEIVABLES
Page/Line # Account # Description
1/6 1100 Notes Receivables
1/7 1105 Discounted Notes Receivable (Non US)
1/8 1110 Accts Rec—Vehicles
1/8 1125 Accts Rec—Returned Checks
1/9 1120 Accts Rec—P, S & B
1/10 1130 Accts Rec—Other
1/10 1131 Accts Rec—Rental
1/10 1132 Accts Rec—Lease Plan
1/10 1135 Accts Rec—FMCC—Lease Plan
1/11 1139 Accts Rec-Income Tax Refund
1/12 1140 Ford Rec—W&P Claims
1/12 1150 Allowance for Doubtful Warranty & Policy Claims
1/13 1160 Ford Rec—Veh Holdback
1/14 1170 Ford Rec—Incentives
1/15 1174 Lincoln Support
1/15 1176 Ford Support
1/15 1177 CSR (FoC)
1/16 1180 Ford Rec—Jobbing Incent
1/16 1185 Ford Rec—ESP
1/16 1186 Ford Parts Advantage
1/16 1190 Ford Rec—Flr Plan Allow
1/16 1195 Ford Rec—Prep & Cond
1/16 1192 Ford Rec—Flr Plan Allowance (15 Days)
1/16 1200 Ford Rec—Other
1/17 1280 Finance Receivable—Current
1/18 1290 Allow for Doubtful Accounts Receivables
1/18 1291 Allow for Doubtful Ford Receivables
INVENTORIES
Page/Line # Account # Description
1/19 1300 Inventory—New Cars
1/19 1305 Inventory—New Cars—Other Franchise
1/20 1320 Inventory—New SUV
1/20 1325 Inventory—New SUV—Other Franchise
1/21 1310 Inventory—New Trucks
1/21 1315 Inventory—New Trucks—Other Franchise
1/22 1340 Inventory—Demonstrators
1/22 1345 Inventory—Demonstrators—Other Franchise
1/23 1350 Inventory—Used Cars-Non CPO
1/23 1330 Inventory—Used Cars—Other Franchise
1/24 1360 Inventory—Used Trucks-Non CPO
1/24 1370 Inventory—Used Trucks—Other Franchise
1/25 1380 Inventory—Used Cars CPO (Franchise Only)
1/26 1385 Inventory—Used Trucks CPO (Franchise Only)
1/27 1355 Inventory—Remarketed Cars
1/28 1365 Inventory—Remarketed Trucks
1/29 1400 Parts Inventory—Ford
1/29 1405 Quick Lane Tires
1/28 1410 Parts Inventory—Non Ford
1/29 1406 Quick Lane Parts Inventory
1/30 1430 Allow for Parts Inv Adjust
1/30 1431 Reserve for Parts Purchase Discount
1/30 1432 Allow for Parts Inv Adjust—Other Franchise
1/30 1435 Quick Lane Allow for Parts Inventory Adjustment
1/31 1440 Inventory—Labor in Process
1/31 1441 Inventory—Sublet Repairs
1/31 1442 Inventory—Bdy Shp Mat’ls
1/31 1443 Inventory—Gas, Oil, Grease
1/31 1444 Inventory—Industrial Engine
1/31 1450 Inventory—Recreation Vehicle—New
1/31 1451 Inventory—Recreation Vehicle—Used
1/31 1460 Inventory—Misc. Merchandise
1/31 1470 LIFO—Inventory Reserve—New
1/31 1480 LIFO—Inventory Reserve—Used
1/32 1490 LIFO—Inventory Reserve—Parts
PREPAID EXPENSES
Page/Line # Account # Description
1/34 1500 Prepaid Advertising
1/34 1510 Prepaid Insurance
1/34 1520 Prepaid Interest
1/34 1530 Prepaid Rent
1/34 1540 Prepaid Taxes—Income
1/34 1550 Prepaid Taxes—Other
1/34 1560 Prepaid Miscellaneous
LEASE & RENTAL VEHICLES
Page/Line # Account # Description
1/36 1610 Leased Vehicles
1/36 1620 Accumulated Depreciation Leased Vehicles
1/36 1630 Investment in Sales Type Lease
1/36 1640 Deferred Income—Sales Type Lease
1/37 1650 Rental Vehicles
1/37 1660 Accumulated Depreciation Rental Vehicles
PROPERTY, PLANT & EQUIPMENT
Page/Line # Account # Description
1/38 1700 Land-Vehicle Business Only
1/38 1701 Land Improvements
1/38 1705 Accum Depr Land Improv
1/39 1710 Build & Improv—Vehicle Business Only
1/40 1715 Accumulated Depreciation Bldg & Impr
1/41 1720 Equip P, S. & BS—Cost
1/41 1721 Office Equipment & Signs—Cost
1/41 1722 Equip—Company Vehicles—Cost
1/42 1725 Accumulated Depreciation P, S & BS Equip
1/42 1726 Accumulated Depreciation—Off Equip & Signs
1/42 1727 Accumulated Depreciation—Company Vehicle
1/43 1730 Leaseholds & Leasehold Imp—Cost
1/44 1735 Accumulated Amortization—Lsehld & Improvements
OTHER NON-CURRENT ASSETS
Page/Line # Account # Description
1/45 1800 Finance Receivable—Deferred
1/45 1805 Allow for Fin Receivable Deferred
1/46 1810 Receivables—Officers & Employees
1/47 1820 Cash Value of Life Ins
1/48 1830 Other Assets
1/48 1831 Investments Subsid & Affil
1/48 1832 Advances—Subsidiaries & Affiliates
1/48 1833 Organization Expenses
1/48 1834 Organization Expenses—Accumulated Amortization
1/48 1835 Deferred Charges, Deposits & Other
1/48 1836 Accounts Receivable FMCC Deferred Gross
1/48 1837 Other assets—Accumulated Depreciation

LIABILITIES AND NET WORTH
NOTES PAYABLE
Page/Line # Account # Description
1/1 2000 Notes Pay—New Veh & Demos
1/1 2005 Notes Pay—New Veh & Demos—Other Franchise
1/2 2010 Notes Pay—Used Veh
1/3 2017 Notes Pay—CPO Vehicles (Franchise Only)
1/4 2015 Notes Pay—Remarketed Veh
1/5 2020 Notes Pay—Recreation Veh
1/6 2030 Notes Pay—Oth Short Term
1/7 2040 Notes Pay—Long Term Current Prt
1/8 2055 Overdraft/Lines of Credit (Line of Credit Limit)
ACCOUNTS PAYABLE
Page/Line # Account # Description
1/9 2100 Accounts Payable—Trade
1/9 2110 Dividends Payable
1/9 2120 Employee Deductions Payable
1/9 2130 Employee Income Tax Withheld
1/9 2140 FICA Taxes Withheld & Payable
1/9 2162 GST Payable—Canada
1/9 2163 GST Receivable—Canada
1/10 2150 Sales & Use Taxes
TAXES ON INCOME
Page/Line # Account # Description
1/11 2200 Income Taxes—Prior Years
1/11 2205 Income Taxes—Current Year
CUSTOMER PAYABLES
Page/Line # Account # Description
1/12 2300 Customer Deposits
1/13 2310 Customer Accommodation
1/13 2315 Customer Service Contracts
1/13 2320 Customer Refunds—Repo’s
ACCRUALS
Page/Line # Account # Description
1/14 2400 Accrued Taxes—Unemployment
1/14 2401 Accrued Taxes—Real & Personal Property
1/14 2402 Accrued Tax—Franchise & Other
1/15 2410 Accrued Payroll
1/15 2411 Accrued Bonuses/Indemnities
1/15 2412 Accrued Vacation Pay
1/15 2415 Accrued Holiday Pay
1/16 2450 Profit Sharing (Non US)
1/17 2420 Accrued Insurance
1/17 2421 Accrued Interest
1/17 2422 Accrued Pensions
1/17 2423 Accrued Other
1/18 2460 Deferred Interest Income (Curr Port Non US)
1/18 2465 Leasing Income Collected in Advance (Non US)
LONG TERM DEBT
Page/Line # Account # Description
1/24 2500 Mortgages Payable
1/25 2510 Notes Pay—Officers & Owners
1/26 2515 Notes Pay—Ford
1/27 2520 Notes Pay—Other Long Term
1/28 2530 Notes Pay—Lease Vehicle
1/29 2540 Notes Pay—Rental Vehicle
1/30 2600 Estimated Liability for Repo Loss
1/31 2700 Other Liabilities
1/31 2710 Deferred Interest Income (Non US)
NET WORTH
Page/Line # Account # Description
1/34 2800 Preferred Stock
1/34 2801 Common Stock
1/34 2802 Corporation—Other Capital
1/35 2805 Capital In Excess of Stock Par Value
1/36 2810 Retained Earnings
1/37 2803 Treasury Stock
1/38 2870 Fixed Asset Revaluation (Non US)
1/39 2820 Dividends Declared
1/40 2830 Partners or Proprietor’s Investment
1/41 2840 Part or Prop Drawing
1/43 2850 Net Profit (Loss) After Income Tax

SALES AND COST OF SALES
NEW CAR SALES AND COST OF SALES–NORTH AMERICAN OPERATIONS PAGE 3CAR
Page/Line # Account # (Sales) Account # (Cost of Sales) Description
3CAR/1 3040 4040 Mustang Retail
3CAR/1 3041 4041 Mustang Retail Lease
3CAR/2 3037 4037 Ford GT Retail
3CAR/2 3038 4038 Ford GT Retail Lease
3CAR/3 3114 4114 Figo (Mexico Only) Retail
3CAR/3 3115 4115 Figo (Mexico Only) Retail Lease
3CAR/4 3045 4045 Ford Discontinued Cars Retail
3CAR/4 3046 4046 Ford Discontinued Cars Retail Lease
3CAR/6 3242 4242 Lincoln Discontinued Cars Retail
3CAR/6 3243 4243 Lincoln Discontinued Cars Retail Lease
3CAR/8 3340 4340 Non Franchise Car Retail
3CAR/8 3341 4341 Non Franchise Car Retail Lease
3CAR/10 3360 4360 Ford Motor Company Fleet
3CAR/11 3370 4370 Non Franchise Fleet
3CAR/13 4380 Car Incentives (Gas & Diesel)
3CAR/16 3138 4138 TBD Ford Alternative Energy Car #1 Retail
3CAR/16 3139 4139 TBD Ford Alternative Energy Car #1 Retail Lease
3CAR/17 3140 4140 TBD Ford Alternative Energy Car #2 Retail
3CAR/17 3141 4141 TBD Ford Alternative Energy Car #2 Retail Lease
3CAR/18 3142 4142 Ford Discontinued Alternative Energy Cars Retail
3CAR/18 3143 4143 Ford Discontinued Alternative Energy Retail Lease
3CAR/20 3144 4144 TBD Lincoln Alternative Energy Car #1 Retail
3CAR/20 3145 4145 TBD Lincoln Alternative Energy Car #1 Retail Lease
3CAR/21 3146 4146 TBD Lincoln Alternative Energy Car #2 Retail
3CAR/21 3147 4147 TBD Lincoln Alternative Energy Car #2 Retail Lease
3CAR/22 3148 4148 Lincoln Discontinued Alternative Energy Cars Retail
3CAR/22 3149 4149 Lincoln Discontinued Alternative Energy Cars Retail Lease
3CAR/24 3150 4150 Non FoMoCo Alternative Energy Cars Retail
3CAR/24 3151 4151 Non FoMoCo Alternative Energy Cars Retail Lease
3CAR/26 3512 4512 FoMoCo Alternative Energy Fleet Car
3CAR/27 3514 4514 Non FoMoCo Alternative Energy Fleet Car
3CAR/34 4640 Dealer Transfers COS
NEW SUV SALES AND COST OF SALES – NORTH AMERICAN OPERATIONS PAGE 3SUV
Page/Line # Account # (Sales) Account # (Cost of Sales) Description
3SUV/1 3475 4475 Edge Retail
3SUV/1 3476 4476 Edge Retail Lease
3SUV/2 3450 4450 Escape Retail
3SUV/2 3451 4451 Escape Retail Lease
3SUV/3 3410 4410 Explorer Retail
3SUV/3 3411 4411 Explorer Retail Lease
3SUV/4 3400 4400 Expedition Retail
3SUV/4 3401 4401 Expedition Retail Lease
3SUV/5 3007 4007 Bronco Sport Retail
3SUV/5 3008 4008 Bronco Sport Retail Lease
3SUV/6 3198 4198 Bronco Retail
3SUV/6 3199 4199 Escape Hybrid Retail Lease
3SUV/7 3564 4564 Ecosport Retail
3SUV/7 3565 4565 Ecosport Retail Lease
3SUV/8 3256 4256 TBD Ford SUV #1 Retail
3SUV/8 3257 4257 TBD Ford SUV #1 Retail Lease
3SUV/9 3289 4289 Territory Ford (Mexico Only) Retail
3SUV/9 3290 4290 Territory Ford (Mexico Only) Retail Lease
3SUV/10 3258 4258 Ford Discontinued SUV Retail
3SUV/10 3259 4259 Ford Discontinued SUV Retail Lease
3SUV/12 3590 4590 Navigator Retail
3SUV/12 3591 4591 Navigator Retail Lease
3SUV/13 3566 4566 Lincoln Nautilus Retail
3SUV/13 3567 4567 Lincoln Nautilus Retail Lease
3SUV/14 3582 4582 Lincoln Aviator Retail
3SUV/14 3583 4583 Lincoln Aviator Retail Lease
3SUV/15 3592 4592 Lincoln Corsair Retail
3SUV/15 3593 4593 Lincoln Corsair Retail Lease
3SUV/16 3594 4594 TBD Lincoln SUV #1 Retail
3SUV/16 3595 4595 TBD Lincoln SUV #1 Retail Lease
3SUV/17 3586 4586 Lincoln Discontinued Model Retail
3SUV/17 3587 4587 Lincoln Discontinued Model Retail Lease
3SUV/19 3260 4260 Non FoMoCo SUV Retail
3SUV/19 3261 4261 Non FoMoCo SUV Retail Lease
3SUV/21 3262 4262 FoMoCo Fleet SUV Retail
3SUV/22 3263 4263 Non FoMoCo Fleet SUV Retail
3SUV/24 4264 SUV Incentives (Gas & Diesel) COS
3SUV/31 3176 4176 TBD Ford Alternative Energy SUV #1 Retail
3SUV/31 3177 4177 TBD Ford Alternative Energy SUV #1 Retail Lease
3SUV/32 3178 4178 TBD Ford Alternative Energy SUV #2 Retail
3SUV/32 3179 4179 TBD Ford Alternative Energy SUV #2 Retail Lease
3SUV/33 3180 4180 Ford Discontinued Alternative Energy SUV Retail
3SUV/33 3181 4181 Ford Discontinued Alternative Energy SUV Retail Lease
3SUV/35 3164 4164 Lincoln Corsair (PHEV) Retail
3SUV/35 3165 4165 Lincoln Corsair (PHEV) Retail Lease
3SUV/36 3166 4166 Lincoln Aviator (PHEV) Retail
3SUV/36 3167 4167 Lincoln Aviator (PHEV) Retail Lease
3SUV/37 3168 4168 TBD Lincoln Alternative Energy SUV #1 Retail
3SUV/37 3169 4169 TBD Lincoln Alternative Energy SUV #1 Retail Lease
3SUV/38 3170 4170 TBD Lincoln Alternative Energy SUV #2 Retail
3SUV/38 3171 4171 TBD Lincoln Alternative Energy SUV #2 Retail Lease
3SUV/39 3172 4172 Lincoln Discontinued Alternative Energy SUV Retail
3SUV/39 3173 4173 Lincoln Discontinued Alternative Energy SUV Retail Lease
3SUV/41 3182 4182 Non FoMoCo Alternative Energy SUV Retail
3SUV/41 3183 4183 Non FoMoCo Alternative Energy SUV Retail Lease
3SUV/43 3184 4184 FoMoCo Alternative Energy Fleet SUV
3SUV/44 3185 4185 Non FoMoCo Alternative Energy Fleet SUV
3SUV/46 4186 SUV Incentives (Alternative) COS
NEW TRUCK SALES AND COST OF SALES–NORTH AMERICAN OPERATIONS PAGE 3TRK
Page/Line # Account # (Sales) Account # (Cost of Sales) Description
3TRK/1 3420 4420 Econoline/Club Wagon Retail
3TRK/1 3421 4421 Econoline/Club Wagon Retail Lease
3TRK/2 3422 4422 Ranger Retail
3TRK/2 3423 4423 Ranger Retail Lease
3TRK/3 3780 4780 F150 Retail
3TRK/3 3781 4781 F150 Retail Lease
3TRK/4 3790 4790 F-Super Duty Retail
3TRK/4 3791 4791 F-Super Duty Retail Lease
3TRK/5 3597 4597 Transit Connect Retail
3TRK/5 3598 4598 Transit Connect Retail Lease
3TRK/6 3550 4550 Transit (Van) Retail
3TRK/6 3551 4551 Transit (Van) Retail Lease
3TRK/7 3556 4556 Maverick Retail
3TRK/7 3557 4557 Maverick Retail Lease
3TRK/8 3032 4032 TBD Ford Truck #2 Retail
3TRK/8 3033 4033 TBD Ford Truck #2 Retail Lease
3TRK/9 3570 4570 Ford Discontinued Model Retail
3TRK/9 3571 4571 Ford Discontinued Model Retail Lease
3TRK/11 3460 4460 Non FoMoCo Light Truck Retail
3TRK/11 3461 4461 Non FoMoCo Light Truck Retail Lease
3TRK/13 3740 4740 Super Duty F450-550 Retail
3TRK/13 3741 4741 Super Duty F450-550 Retail Lease
3TRK/14 3500 4500 Super Duty F600-750 Retail
3TRK/14 3501 4501 Super Duty F600-750 Retail Lease
3TRK/16 3600 4600 Non FoMoCo Commercial Truck Retail
3TRK/16 3601 4601 Non FoMoCo Commercial Truck Retail Lease
3TRK/19 3470 4470 FoMoCo Fleet Light Trucks
3TRK/20 3516 4516 Non FoMoCo Fleet Light Trucks
3TRK/22 3606 4606 Super Duty F450-550 Fleet
3TRK/23 3608 4608 Super Duty F600-750 Fleet
3TRK/25 3610 4610 Non FoMoCo Commercial Truck Fleet
3TRK/32 3190 4190 F150 Lightning (BEV) Retail
3TRK/32 3191 4191 F150 Lightning (BEV) Retail Lease
3TRK/33 3192 4192 Transit (Van) (BEV) Retail
3TRK/33 3193 4193 Transit (Van) (BEV) Retail Lease
3TRK/34 3158 4158 Maverick Hybrid Retail
3TRK/34 3159 4159 Maverick Hybrid Retail Lease
3TRK/38 3174 4174 Non FoMoCo Alternative Energy Trucks Retail
3TRK/38 3175 4175 Non FoMoCo Alternative Energy Trucks Retail Lease
3TRK/40 3520 4520 FoMoCo Alternative Energy Fleet Trucks
3TRK/41 3522 4522 Non FoMoCo Alternative Energy Fleet Trucks
3TRK/43 4009 Truck Incentives (Alternative Energy) COS
DIGITAL ADVERTISING – NEW
Page/Line # Account # Description
3A/48 & 4/52 7250 Digital Advertising – Search Engine Marketing (SEM) – New
3A/49 & 4/52 7251 Digital Advertising – Display Ads/Retargeting Inc Social – New
3A/50 & 4/52 7252 Digital Advertising – Digital Retailing – New
3A/51 & 4/52 7253 Digital Advertising – Online Reputation Services – New
3A/52 & 4/52 7254 Digital Advertising – 3rd Party Lead Providers – New
3A/53 & 4/52 7255 Digital Advertising – Database Marketing – New
3A/54 & 4/53 7256 Digital Advertising – Other – New
DIGITAL ADVERTISING – USED
Page/Line # Account # Description
3A/48 & 4/52 7430 Digital Advertising – Search Engine Marketing (SEM) – Used
3A/49 & 4/52 7431 Digital Advertising – Display Ads/Retargeting Inc Social – Used
3A/50 & 4/52 7432 Digital Advertising – Digital Retailing – Used
3A/51 & 4/52 7433 Digital Advertising – Online Reputation Services – Used
3A/52 & 4/52 7434 Digital Advertising – 3rd Party Lead Providers – Used
3A/53 & 4/52 7435 Digital Advertising – Database Marketing – Used
3A/54 & 4/53 7436 Digital Advertising – Other – Used
TRADITIONAL ADVERTISING – NEW
Page/Line # Account # Description
3A/57 & 4/52 7257 Traditional Advertising – TV Broadcast – New
3A/58 & 4/52 7258 Traditional Advertising – Radio – New
3A/59 & 4/52 7259 Traditional Advertising – Direct Mail – New
3A/60 & 4/52 7260 Traditional Advertising – Other – New
TRADITIONAL ADVERTISING – USED
Page/Line # Account # Description
3A/57 & 4/52 7437 Traditional Advertising – TV Broadcast – Used
3A/58 & 4/52 7438 Traditional Advertising – Radio – Used
3A/59 & 4/52 7439 Traditional Advertising – Direct Mail – Used
3A/60 & 4/52 7440 Traditional Advertising – Other – Used
USED VEHICLE DEPARTMENT
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
4/1 3700 4700 Used Car Retail (Non Certified)
4/1 4701 Used Car Retail (Non Certified) Reconditioning COS
4/1 3715 4715 Used Car Retail Lease (Non Certified)
4/1 4716 Used Car Retail Lease (Non Certified) Reconditioning
4/1 3720 4720 Used Car Non Franchise Retail Lease
4/1 4721 Used Car Non Franchise Reconditioning—Retail Lease
4/1 3730 4730 Used Car Non Franchise—Retail
4/1 4731 Used Car Non Franchise Reconditioning—Retail
4/2 3800 4800 Remarketed Cars Retail
4/2 4801 Remarketed Cars Retail Reconditioning
4/2 3815 4815 Remarketed Cars Retail Lease
4/2 4816 Remarketed Cars Retail Lease Reconditioning
4/3 3830 4830 Used Certified Cars (Franchise Only) Retail
4/3 4831 Used Certified Cars (Franchise Only) Reconditioning COS
4/3 3835 4835 Used Certified Cars (Franchise Only) Retail Lease
4/3 4836 Used Certified Cars (Franchise Only) Retail Lease Reconditioning
4/5 3750 4750 Used SUV/Lt Trk Retail (Non Certified)
4/5 4751 Used SUV/Lt Trk Retail (Non Certified) Reconditioning
4/5 3765 4765 Used SUV/Lt Trk Retail Lease (Non Certified)
4/5 4766 Used SUV/Lt Trk Retail Lease (Non Certified) Reconditioning
4/5 3767 4767 Used SUV/Lt Trk Non Franchise Retail Lease
4/5 4768 Used SUV/Lt Trk Non Franchise Retail Lease Reconditioning
4/5 3770 4770 Used SUV/Lt Trk Non Franchise Retail Lease
4/5 4771 Used SUV/Lt Trk Non Franchise Retail Lease Reconditioning
4/6 3860 4860 Used Med Truck Retail
4/6 4861 Used Med Truck Retail Reconditioning COS
4/6 3865 4865 Used Med Truck Retail Lease
4/6 4866 Used Med Truck Retail Lease Reconditioning
4/6 3870 4870 Used Hvy Truck Retail
4/6 4871 Used Hvy Trk Retail Reconditioning
4/6 3875 4875 Used Hvy Truck Retail Lease
4/6 4876 Used Hvy Truck Retail Lease Reconditioning
4/7 3950 4950 Remarketed SUV/Truck Retail
4/7 4951 Remarketed SUV/Truck Retail Reconditioning
4/7 3965 4965 Remarketed SUV/Truck Retail Lease
4/7 4966 Remarketed SUV/Truck Retail Lease Reconditioning
4/8 3970 4970 Used Certified SUV/Trucks (Franchise Only) Retail
4/8 4971 Used Certified SUV/Trucks (Franchise Only) Reconditioning COS
4/8 3975 4975 Used Certified SUV/Trucks (Franchise Only) Retail Lease
4/8 4976 Used Certified SUV/Trucks (Franchise Only) Retail Lease Reconditioning
4/10 4890 Used Vehicle Incentives
4/12 3710 4710 Used Cars Wholesale
4/12 4711 Used Cars Wholesale Reconditioning
4/13 3805 4805 Remarketed Cars Wholesale
4/13 4807 Remarketed Cars Wholesale Reconditioning
4/14 3760 4760 Used SUV/Truck Wholesale
4/14 4761 Used SUV/Truck Wholesale Reconditioning
4/15 3955 4955 Remarketed SUV/Truck Wholesale
4/15 4956 Remarketed SUV/Truck Wholesale Reconditioning
4/16 4702 Used Car Retail Inventory Adjustment
???4/16 4752 Used SUV/Truck Inventory Adjustment
???4/16 4880 Used Med/Hvy Inventory Adjustment
F&I DEPARTMENT—NEW VEHICLES
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
4/23 5000 Finance Contracts Income—New
4/24 5010 Finance Contracts Income Adjust—New
4/25 5020 Insurance Contracts Income—New
4/26 5090 Gap Insurance Income—New
4/27 5030 Insurance Contracts Income Adjust—New
4/28 5040 Ext. Service Contracts Income—New
4/29 5050 Ext. Service Contracts Income Adjust—New
4/30 5060 Other Merchandise—New—Sales
4/30 6060 Other Merchandise—New—COS
4/31 6070 Repossession Loss—New
4/31 6080 Repossession Refunds—New
F&I DEPARTMENT—USED VEHICLES
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
4/23 5100 Finance Contracts Income—Used
4/24 5110 Finance Contract Income Adjust—Used
4/25 5120 Insurance Contract Income—Used
4/26 5190 Gap Insurance Income—Used
4/27 5130 Insurance Contract Income Adjust—Used
4/28 5140 Ext Service Contract Income—Used
4/29 5150 Ext Service Contract Income Adjust—Used
4/30 5160 Other Merchandise—Used—Sales
4/30 6160 Other Merchandise—Used—COS
4/31 6170 Repossession Loss—Used
4/31 6180 Repossession Refunds—Used
COST OF SALES—LIFO
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
4/35 6200 LIFO Adjustment—New
4/35 6250 LIFO Adjustment—Used
PARTS DEPARTMENT
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
5/1 5400 6400 Parts—Wholesale
5/1 & 5/21-22 5401 6401 Parts—Wholesale Other Franchise Only
5/1 & 5/7-8 5402 6402 Parts—Quick Lane Wholesale
5/3 6410 Parts-Wholesale Job Incentive COS
5/3 & 5/21-22 6411 Parts—Wholesale Job Incent COS Other Fran Only
5/5 5420 6420 Parts-Counter Retail
5/5 & 5/21-22 5421 6421 Parts-Counter Retail—Other Franchise Only
5/5 & 7/9-10 5422 6422 Part—Quick Lane Counter Retail Sales
5/7 5430 6430 Parts—Repair Shop
5/21 5431 6431 Parts—Repair Shop Other Franchise
5/7 & 7/11-12 5435 6435 Parts—Quick Lane Retail Shop Sales
5/7 & 7/13-14 5436 6436 Parts—Quick Lane Tires Sales
5/9 5440 6440 Parts—ESP Repair
5/21 5441 6441 Parts—ESP Repair Other Franchise
5/9 & 7/15-16 5445 6445 Parts Quick Lane—ESP/ESC/QFC Sales
5/11 6450 Parts—Shop Job Incentive
5/21 6451 Parts—Shop Job Incentive Other Franchise
5/12 5460 6460 Parts—W&P Claims—Serv
5/21 5461 6461 Parts—W&P Claims—Serv Other Franchise
5/12 & 7/17-18 5462 6462 Parts—Quick Lane Warranty Sales
5/14 5470 6470 Parts—Internal-Serv
5/21 5471 6471 Parts—Internal-Serv Other Franchise
5/14 & 7/19-20 5475 6475 Parts—Quick Lane Internal Sales
5/14 & 7/21-22 5476 6476 Parts—Quick Lane Internal Tires Sales
5/17 5480 6480 Parts—Sublet Repair
5/17 & 7/24-25 5485 6485 Parts—Quick Lane Sublet Sales
5/19 5490 6490 Parts—Misc. Merchandise
5/19 & 7/26-27 5492 6492 Parts—Quick Lane Other Merchandise
5/19 5491 6491 Parts—Industrial Engines
5/25 5500 6500 Parts—B/S Metal
5/35 5501 6501 Parts—B/S Metal Other Franchise
5/27 5510 6510 Parts—B/S Paint
5/35 5511 6511 Parts—B/S Paint Other Franchise
5/29 5520 6520 Parts—W&P Claims—Body Shop
5/35 5521 6521 Parts—W&P Claims—Body Shop Other Franchise
5/31 5530 6530 Parts—Internal—Body Shop
5/35 5531 6531 Parts—Internal—Body Shop Other Franchise
5/33 5540 6540 Parts—Materials
5/33 & 7/28-29 5545 6545 Parts—Quick Lane Materials
5/39 6550 Parts—Discount Earned
5/39 & 7/30 6565 Parts—Quick Lane Discount Earned
5/ 40 & 731 6585 Parts—Quick Lane Inventory Adjustment
5/39 6560 Parts—Rebates—Unused Parts Return
5/39 & 7/30 6561 Parts—Rebates—Quick Lane Unused Parts Return
5/39 6562 Parts—Rebates—Inventory Management Allowance
5/40 6570 Parts—Inventory Adjustment
5/40 & 7/31 6571 Parts Quick Lane Return & Handling Charges
5/40 6580 Parts Return & Handling Charges
SERVICE DEPARTMENT
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
5/7 5700 6700 Service—Repair Shop
5/21 5701 6701 Service—Repair Shop Other Franchise
5/7 & 7/11-12 5705 6705 Service—Quick Lane Retail Shop Sales
5/7 & 7/13-14 5706 6706 Service—Quick Lane Tire Sales
5/9 5710 6710 Service—ESP Contract
5/21 5711 6711 Service—ESP Contract Other Franchise
5/9 & 7/15-16 5715 6715 Service—Quick Lane ESP/ESC/QFC Sales
5/12 5720 6720 Service—W&P Claims
5/21 5721 6721 Service—W&P Claims Other Franchise
5/12 & 7/17-18 5722 6722 Service—Quick Lane Warranty Sales
5/14 5730 6730 Service—Internal
5/14 & 7/19-20 5735 6735 Service—Quick Lane Internal Sales
5/14 & 7/21-22 5734 6734 Service—Quick Lane Internal Tire Sales
5/21 5731 6731 Service—Internal Other Franchise
5/16 6740 Service—Unapplied Time COS
5/16 & 7/23 6741 Service—Quick Lane Unapplied Time COS
5/17 5750 6750 Service—Sublet Repair
5/17 & 7/24-25 5755 6755 Service—Quick Lane Sublet Sales
5/19 5760 6760 Service—Other Merchandise
5/19 & 7/26-27 5761 6761 Service—Quick Lane Other Merchandise
5/33 5770 6770 Service—Repair Shop Materials
5/33 & 7/28-29 5781 6781 Service—Quick Lane Materials
5/33 5780 6780 Service—Gas, Oil & Grease
BODY SHOP DEPARTMENT
Page/Line # Account #
(Sales)		 Account #
(Cost of Sales)		 Description
5/17 5800 6800 Body Shop—Sublet Repair
5/25 5810 6810 Body Shop—Labor—Metal
5/35 5811 6811 Body Shop—Labor—Metal Other Franchise
5/27 5820 6820 Body Shop—Labor—Paint
5/35 5821 6821 Body Shop—Labor—Paint Other Franchise
5/29 5830 6830 Body Shop—W&P Claims
5/35 5831 6831 Body Shop—W&P Claims Other Franchise
5/31 5840 6840 Body Shop—Internal Labor
5/35 5841 6841 Body Shop—Internal Labor Other Franchise
5/16 6845 Body Shop—Unapplied Time COS
5/33 5850 6850 Body Shop—Materials

EXPENSES
VARIABLE EXPENSES—NEW
Page/Line # Account # Description
4/40 7000 Comm & Incentive—Salesperson—New
4/41 7010 Comm & Incentive—Sls Mgr—New
4/42 7410 Comm & Incentive—F&I Mgr—New
4/43 7030 Pre-Delivery—New
4/44 7040 Pre-Delivery Refund—New
4/45 7050 Free Service—New
VARIABLE EXPENSES—USED
Page/Line # Account # Description
4/40 7200 Comm & Incentive—Salesperson—Used
4/41 7210 Comm & Incentive—Sls Mgr—Used
4/42 7460 Comm & Incentive—F&I Mgr—Used
4/45 7230 Free Service—Used
SEMI-FIXED EXPENSES—NEW
Page/Line # Account # Description
4/48 7070 Salaries—Salesperson—New
4/49 7080 Salaries—Sales Mgrs.—New
4/50 7100 Salaries—Other—New
4/51 7400 Salaries—F&I—New
4/53 7120 Advertising—Refunds/Allow—New
4/54 7130 Promotion—New
4/55 7140 Training—New
4/56 7150 Demonstrator Expense—New
4/57 7160 Service Loaner Expense—New
4/57 7170 Service Loaner Expense Refund—New
4/58 7420 Other F&I—New
4/59 7180 Interest—Floor Plan—New
4/60 7190 Floor Plan Interest Assistance—New
SEMI-FIXED EXPENSES—USED
Page/Line # Account # Description
4/48 7270 Salaries—Salesperson—Used
4/49 7280 Salaries—Sales Mgrs.—Used
4/50 7300 Salaries—Other—Used
4/51 7450 Salaries—F&I—Used
4/53 7320 Advertising—Refunds/Allow—Used
4/54 7330 Promotion—Used
4/55 7340 Training—Used
4/56 7350 Demonstrator Expense—Used
4/57 7360 Service Loaner Expense—Used
4/57 7370 Service Loaner Expense Refund—Used
4/58 7470 Other F&I—Used
4/59 7380 Interest—Floor Plan—Used
4/60 7390 Interest—Floor Plan Assistance—Used
PARTS DEPARTMENT EXPENSES
Page/Line # Account # Description
5/46 7600 Salaries—Managers
5/46 7605 Comm & Incent—Mgr
5/47 7610 Salaries—Other
5/48 7620 Comm & Incent—Other
5/49 7630 Advertising
5/49 7631 Promotion
5/50 7621 Advertising Rebates Parts
5/51 7640 Training
5/52 7650 Policy Adjustment
5/53 7660 Service Loaner Expense
5/53 7661 Service Loaner Expense Refund
5/54 7670 Tools & Supplies
5/55 7671 Freight
5/56 7680 Equip & Veh Maint
5/57 7690 Inventory Control & Data Processing
5/58 7695 Vacation & Time Off Pay—Tech
SERVICE DEPARTMENT EXPENSES
Page/Line # Account # Description
5/46 7700 Salaries—Managers
5/46 & 7/35 7900 Quick Lane Salaries—Managers
5/46 7705 Comm & Incent—Mgr
5/46 & 7/37 7905 Quick Lane Comm & Incent—Mgr
5/47 & 7/36 7902 Quick Lane Salaries—Technicians
5/47 & 7/36 7910 Quick Lane Salaries—Other
5/47 7710 Salaries—Other
5/48 7720 Comm & Incent—Other
5/48 & 7/38 7907 Quick Lane Comm & Incent—Other
5/48 & 7/38 7920 Quick Lane Comm & Incent—Technicians
5/49 7730 Advertising
5/49 & 7/39 7930 Quick Lane Advertising
5/49 7731 Promotion
5/49 & 7/39 7931 Quick Lane Promotion
5/50 7721 Advertising Rebates Service
5/51 7740 Training
5/51 & 7/40 7940 Quick Lane Training
5/52 7750 Policy Adjustment
5/52 7751 Volvo Policy Adjustment
5/52 & 7/41 7950 Quick Lane Policy Adjustment
5/53 7760 Service Loaner Expense
5/53 7761 Service Loaner Expense Refund
5/54 7770 Tools & Supplies
5/54 & 7/42 7970 Quick Lane Tools & Supplies
5/55 7771 Freight
5/55 & 7/43 7971 Quick Lane Freight
5/56 7780 Equip & Veh Maint
5/56 & 7/44 7980 Quick Lane Equip & Veh Maint
5/57 7785 Inventory Control & Data Processing
5/57 & 7/45 7985 Quick Lane Inventory Control & Data Processing
5/58 7790 Vacation & Time Off Pay—Tech
5/58 & 7/46 7990 Quick Lane Vacation & Time Off Pay—Tech
BODY SHOP EXPENSES
Page/Line # Account # Description
5/46 7800 Salaries—Managers
5/46 7805 Comm & Incent—Mgr
5/47 7810 Salaries—Other
5/48 7820 Comm & Incent—Other
5/49 7830 Advertising
5/49 7831 Promotion
5/51 7840 Training
5/50 7821 Advertising Rebates Body Shop
5/52 7850 Policy Adjustment
5/53 7860 Service Loaner Expense
5/53 7861 Service Loaner Expense Refund
5/54 7870 Tools & Supplies
5/55 7871 Freight
5/56 7880 Equip & Veh Maint
5/57 7885 Inventory Control & Data Processing
5/58 7890 Vacation & Time Off Pay—Tech
FIXED EXPENSES—SERVICE
Page/Line # Account # Description
6/1 8000 Salaries—General Manager
6/1 & 7/42 8005 Service—Salaries—Quick Lane
6/2 8020 Salaries—Administrative
6/3 8040 Employee Benefits
6/3 & 7/43 8045 Service—Quick Lane Benefits
6/4 8100 Payroll Taxes
6/4 & 7/44 8105 Service—Quick Lane Payroll Taxes
6/5 8200 Pensions
6/5 & 7/45 8205 Service—Quick Lane Pensions
6/5 8210 Annual Recognition (Non US)
6/6 8220 Institutional Advertising
6/6 8240 Institutional Promotion
6/7 8300 Rent & Lease Expense
6/7 & 7/46 8305 Service—Quick Lane Rent & Lease Expenses
6/7 8320 Interest—Mortgage
6/7 8340 Deprec Bldg & Improvements
6/7 & 7/47 8345 Service—Quick Lane Deprec Bldg & Improvements
6/7 8360 Amort of Leasehold Improvements
6/7 & 7/48 8365 Service—Quick Lane Amort Of Improvements
6/7 8380 Insurance—Buildings
6/7 & 7/49 8385 Service—Quick Lane Insurance Building
6/7 8400 Taxes—Real Estate
6/7 & 7/50 8405 Service—Quick Lane Taxes Real Estate
6/7 8420 Maintenance—Buildings
6/7 & 7/51 8425 Service—Quick Lane Maintenance—Building
6/8 8500 Utilities
6/8 & 7/52 8505 Service—Quick Lane Utilities
6/9 8520 Telephone
6/9 & 7/53 8525 Service—Quick Lane Telephone
6/10 8540 Taxes—Excl Real Estate & Inc.
6/10 & 7/54 8445 Service—Quick Lane Taxes Excl Income/Real Estate
6/11 8600 Insurance—Officers’ Life
6/11 8620 Ins—Excl Bldg & Employee
6/12 8640 Office Supplies
6/12 & 7/55 8645 Service—Quick Lane Office Supplies
6/13 8660 Prof & Service Fees
6/13 & 7/56 8665 Service—Quick Lane Prof & Service Fees
6/14 8680 Data Processing
6/15 8700 Bad Debts
6/15 & 7/57 8705 Service—Quick Lane Bad Debts
6/16 8720 Contributions
6/16 & 7/58 8725 Service—Quick Lane Contributions
6/17 8740 Interest—Excl Veh & Mortgage
6/18 8760 Depreciation—Equipment
6/18 & 7/59 8765 Service—Quick Lane Depreciation—Equipment
6/19 8780 Equip & Vehicle Maint—General
6/20 8800 Travel & Entertainment
6/20 & 7/60 8805 Service—Quick Lane Travel & Entertainment
6/21 8820 Miscellaneous Expense
6/21 & 7/61 8825 Service—Quick Lane Miscellaneous Expense
6/24 8900 Dealer Salary
FIXED EXPENSES—PARTS
Page/Line # Account # Description
6/1 & 7/42 8006 Parts—Quick Lane Salaries
6/3 & 7/43 8041 Parts—Quick Lane Benefits
6/4 & 7/44 8106 Parts—Quick Lane Payroll Taxes
6/5 & 7/45 8206 Parts—Quick Lane Pensions
6/7& 37 & 7/46 8306 Parts—Quick Lane Rent & Lease Expenses
6/7& 38 & 7/47 8346 Parts—Quick Lane Deprec Bldg & Improvements
6/7& 38 & 7/48 8366 Parts—Quick Lane Amort Of Improvements
6/7& 39 & 7/49 8386 Parts—Quick Lane Insurance Building
6/7& 40 & 7/50 8406 Parts—Quick Lane Taxes Real Estate
6/7& 41 & 7/51 8426 Parts—Quick Lane Maintenance—Building
6/8 & 7/52 8506 Parts—Quick Lane Utilities
6/9 & 7/53 8446 Parts—Quick Lane Telephone
6/10 & 7/54 8646 Parts—Quick Lane Taxes Excl Income/Real Estate
6/12 & 7/55 8666 Parts—Quick Lane Office Supplies
6/13 & 7/56 8706 Parts—Quick Lane Prof & Service Fees
6/15 & 7/57 8726 Parts— Quick Lane Bad Debts
6/16 & 7/58 8766 Parts—Quick Lane Contributions
6/18 & 7/59 8806 Parts—Quick Lane Depreciation—Equipment
6/20 & 7/60 8826 Parts—Quick Lane Travel & Entertainment
6/21 & 7/61 8841 Parts—Quick Lane ‘Miscellaneous Expense

ADJUSTMENTS TO INCOME
ADDITIONS TO INCOME
Page/Line # Account # Description
6/28 5210 Rental—Salaries
6/29 5220 Rental—Commission/Incentives
6/30 5230 Rental—Other Expenses
2/16 & 6/31 5200 Rental Vehicle—Net Income
2/15 5300 Leased Vehicle Net Income
2/17 9000 Recreation Vehicle Income
2/19 9050 Other Inventory Income
2/22 9060 Indemnities (Non US)
2/21 & 2/28 9430 Lincoln Support
2/21 & 2/29 9440 Ford Support
2/21 & 2/30 9460 Ad Standards
2/21 & 2/31 9620 CSR (FoC) Customer Satisfaction Recognition
ADJUSTMENTS TO INCOME—ADDITIONS
Page/Line # Account # Description
2/16 9100 Cash Discounts Earned
2/17 9150 Interest Income
2/18 9200 Dividend Income
2/19 9250 Sale of Fixed Assets
2/20 9300 Other Income
2/38 9350 Exchange Rate Adjustment (Non US)
BONUSES & INCOME TAX
Page/Line # Account # Description
2/23 9500 Dealer Bonus
2/24 9550 Employee Bonus
2/27 9900 Estimated Income Tax
2/28 9910 Profit Sharing (Non US)
2/29 9920 Combined Capital Reserve (Non US)
2/29 9925 Legal Reserve (Non US)
ADJUSTMENTS TO INCOME—DEDUCTIONS
Page/Line # Account # Description
2/22 9400 Cash Discounts
2/23 9450 Other Deductions
2/39 9600 Monetary Adjustment (Non US)