TS Accounting Manual - PL

7/27/2019 TS Accounting Manual - PL

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Hyperion Accounting Manual -

HFM Account (input only) HFM Acct title

411981 Net Sales - External (Inclusive

of Deductions)


of Deductions)


of Deductions)411981 Net Sales - External (Inclusive






of Deductions)


of Deductions)


of Deductions)

411987

Foreign Exchange Hedges

from OCI - Revenue

411971 Other Operating Revenue

411310 Licensing / Royalties

411971 Other Operating Revenue

421000

Net Sales - Intercompany (

Inclusive of Deducts)


2/123

421000



421000



421000



421000



421000



421310

Licensing / Royalties - Interco

421310


421310


421310


421971

Other Operating Revenue -

Interco

430010

Product Sales (Corp use only)

430020

Services Sales (Corp use only)

430030

Sales Contra (Corp use only)

511100

Standard Inventoriable Variable

Cost of Sales

511100


Cost of Sales

511100


Cost of Sales


3/123

511600

All Other Variances

511600

All Other Variances

511991

Raw Material Purchase Price

Variance

511991

Raw Material Purchase Price

Variance

511600

All Other Variances

511600

All Other Variances

511730

Commodity Hedges from OCI -

COGS

511740


from OCI - COGS

511600

All Other Variances

511600

All Other Variances

511600

All Other Variances

511600

All Other Variances

511600

All Other Variances

511100


Cost of Sales

511100


Cost of Sales


4/123

511100


Cost of Sales

511520

Incurred Variable Labor &

Overhead Cost

511520

Incurred Variable Labor &Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520

Incurred Variable Labor &Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511520


Overhead Cost

511910Variable Absorption Credit

511100


Cost of Sales

511100


Cost of Sales


5/123

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100Standard Inventoriable VariableCost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales

511100


Cost of Sales511910 Variable Absorption Credit

511910 Variable Absorption Credit







6/123

511800

Variable Non-Inventoriable

Costs

511210

Sales Freight

511210

Sales Freight

511210

Sales Freight

511800


Costs

511800


Costs

511800


Costs

511800


Costs

511800 Variable Non-Inventoriable

511800


511800Variable Non-Inventoriable

Costs

511982Intercompany

Licensin /Ro alties Revenue

511800


Costs

511740


from OCI - COGS

511999

Expense Contingency for

AOP/Froecast

511800


Costs

521110

Standard Inventoriable Fixed

Cost of Sales - External

521110



521110



521110



521210

Incurred Fixed Labor &

Overhead Cost

521210


Overhead Cost


7/123

521210


Overhead Cost

521210


Overhead Cost

521210

Incurred Fixed Labor &Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost


8/123

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210Incurred Fixed Labor &Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210Incurred Fixed Labor &Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521210


Overhead Cost

521910

Variable Absorption Credit

521910

Variable Absorption Credit

521210


Overhead Cost

521210


Overhead Cost

521600

Other Manufacturing Costs


9/123

521600


521600


521600


521600 Other Manufacturing Costs

521600


521600


521600


521600


521600


521600


521600


521600


521600


521600


521600Other Manufacturing Costs


521600





521600


521600


521600


521600



10/123

521600


521600


521600


521600



521600


521600


521600



530000

Distribution & Logistics

Expense

530000Distribution & Logistics

530000

Distribution & LogisticsExpense

540000

Other Operating Expense

540000


540000



11/123

571000

Selling and Marketing Expense

571000


571000Selling and Marketing Expense


571000


571000



571000









571000


571000




571000








12/123





571000 Selling and Marketing Expense












572000General and Administrative

Ex ense

572000

General and Administrative

Expense


Expense


Expense


Expense


Expense


Ex ense


Expense

572000


Expense


Expense


Expense


Ex ense


Ex ense


13/123


Expense


Expense


Expense

572000


Ex ense


Expense

572000


Expense


Ex ense


Expense


Expense


Expense


Ex ense


Ex ense


Expense


Expense


Expense


Expense


Ex ense


Expense


Expense


Expense


Expense


Ex ense


Expense


Expense


Expense


Expense


Ex ense

573002


from OCI - SG&A


14/123

575100

HQ Allocation - U.S.

575200

HQ Allocation - EMEA

575300

HQ Allocation - Asia Pac

575400

HQ Allocation - CANLA

561000Research and Development

561000

Research and Development

Expenses













561000

Research and Development

Expenses








15/123






















563002 Foreign Exchange Hedges


562000Engineering Expenses

562000

Engineering Expenses







16/123








562000





562000 Engineering Expenses






















17/123







562000





563002


from OCI - RD&E

610800

Non-Op Income or Expense -

Other

610100 Dividend Income External

610100

Dividend Income External

610100 Dividend Income External

610900 Dividend Income Internal



610911Int Inc Time Deposits and

Marketable Sec

610901Interest Income on Cash

610921Int Inc U.S. Government

Obli ations

610931Int Inc Tax Exempt Securities

610941Int Inc Customer Receivables

610941Int Inc Customer Receivables

610951Int Inc Loans

610961Interest Income Other


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610961

Interest Income Other

620974Internal Interest Income

620109Cashpool App Interest-

INCOME

620974Internal Interest Income

630100

Interest Expense on Cash

Overdraft

630105

Interest Expense Long-term

Debt

630110

Interest Expense Short-term

Debt

630115

Amortization of Debt

Premium/Discounts

630120

Interest Expense Capital

Leases

630120


Leases

630120


Leases

630125

Interest Expense Other

630135

Internal Interest Expense

630135


630135


630145

Fin47 Accretion (Expense)

630150

Interest from FX hedges in OCI

620100

Equity in PL of Non-Consol

Affiliates (do not use after

620200

Equity Income - Non-

Consolidated Subs

610305Re-measurement Hedge

Gain/Loss


Gain/Loss


Gain/Loss


19/123

610300

Re-measurement Gain/Loss

610800


Other

610982

Special Items - Initial set Up

610450

Special Items - Transfers

610982

Special Items - Initial set Up

610800


Other

610800


Other

610600

Environmental Remediation

Costs

610700

Gain/Loss on Sale of Business

610750

FIN 47 Expense

640110

Current US State and Local

Tax Expense

640100

Current US Federal Income

Tax Expense

640200

Current Non-US Corporate Tax

Expense

640200


Expense

640210

Current Non-US Local

Corporate Tax Expense

640220Non-US Withholding TaxExpense

650110

Deferred US State and Local

Inc Tax Exp

650100

Deferred US Federal Income

Tax Expense

650200

Deferred Non-US Corporate

Tax Expense


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640310

Current US State/Local Tax

Exp - Initial

640300

Current US Federal Inc Tax Exp -

Initial

640400


Exp - Initial

640430

Cur Non-US Corporate Tax

Exp -Special Item Trf

640410

Cur US Fed Inc Tax Exp -

Special Item Trf

640420

Cur US State/Local Tax Exp -

Sp Items Trf

640420

Cur US State/Local Tax Exp -

Sp Items Trf

610200

Non Controlling Interest Income

or Loss

610982Special Items - Initial set Up

610982Special Items - Initial set Up

906220Pre Tax Margin Adjustment

906240Corporate Assessment (COGS)

906245

Corp Assessment (SG&A) Pre

Tax

906400Special Items - Before Tax-

906410Special Items - Before Tax-


21/123

&L

HFM Account definition P&L section

Invoice value of all sales (less returns) to trade customers for: products

manufactured and merchandise purchased for resale, billings or accrualsfor construction and other contracts/services to the extent completed.

Revenues


manufactured and merchandise purchased for resale, billings or accruals

for construction and other contracts/services to the extent completed.Revenues


manufactured and merchandise purchased for resale, billings or accrualsRevenues







Revenues







for construction and other contracts/services to the extent completed.Revenues



for construction and other contracts/services to the extent completed.

(Split between Automated and Manual depending on your process,

Revenues


manufactured and merchandise purchased for resale, billings or accrualsfor construction and other contracts/services to the extent completed.Revenues

Recognized revenue hedge gain or loss associated with FX derivative

positions transferred from OCI. Revenues

Gross revenues from trade customers pertaining to: other services

performed and revenues based on the use of company property,

e ui ment etc. subleases of non-com an owned ro ert should be

Revenues

Gross revenues from trade customers pertaining to: licensing and royalty

incomes. Revenues

Gross revenues from trade customers pertaining to: other services

performed and revenues based on the use of company property,

equipment, etc. (subleases of non-company owned property should be

Revenues

Revenues


22/123

Revenues

Revenues

Revenues

Revenues

Revenues

Gross revenues pertaining to: royalty income; licenses, resulting from

transactions: a. between Honeywell units and consolidated subsidiaries or Revenues


transactions: a. between Honeywell units and consolidated subsidiaries or Revenues


transactions: a. between Honeywell units and consolidated subsidiaries or

divisions not reported through those SBUs or, b. between subsidiaries or

divisions of different Hone well unit

Revenues


transactions: a. between Honeywell units and consolidated subsidiaries or

divisions not reported through those SBUs or, b. between subsidiaries or

divisions of different Hone well unit

Revenues

Gross revenues pertaining to: other services performed and revenues

based on the use of company property, equipment, etc., payments

received from claims in excess of book losses; management fees; and

other items of a similar natureRevenues

Corp use onlyRevenues



Total RevenuesStandard Inventoriable Variable Cost of Sales

Material

Standard Inventoriable Variable Cost of Sales

Material


Material


23/123

Differences between material standard costs and actual material cost

Material


Material

The difference between Material standard cost and the actual cost for the

material item. (Split between Automated and Manual depending on your

process, bookings should be made via the system to the automated

account where ossible.

Material

The difference between Material standard cost and the actual cost for the

material item. (Split between Automated and Manual depending on your

process, bookings should be made via the system to the automated

account where possible.)

Material


Material


Material

Recognized materials hedge gain or loss associated with commodity

derivative positions transferred from OCI.Material

Recognized materials hedge gain or loss associated with FX derivative

positions transferred from OCI. Material

Differences between material standard costs and actual material costMaterial


Material




Total MaterialStandard Inventoriable Variable Cost of Sales

Variable Labor


Variable Labor


24/123


Variable Labor

Sum of Variable Labor & Overhead Incurred Cost BucketsVariable Labor


Sum of Variable Labor & Overhead Incurred Cost Buckets

Variable Labor


Variable Labor


Variable Labor





Variable Labor


Variable Labor




Sum of Variable Absorption CreditVariable Labor

Total Variable LaborStandard Inventoriable Variable Cost of Sales

Variable OH


Variable OH


25/123

Standard Inventoriable Variable Cost of SalesVariable OH





Variable OH


Variable OH





Variable OH











Sum of Variable Absorption Credit Variable OH








26/123

Total Variable Overhead

Warranty ExpenseOther Variable

Actual internal cost of outbound freight that is expected to be recovered

from a customer billing.Other Variable





Other Variable

Other Variable

Other Variable

Other Variable

Other Variable

Other Variable

Other Variable

Other Variable

Other Variable

Recognized materials hedge gain or loss associated with FX derivative

positions transferred from OCI. Other Variable

Other Variable

Other Variable

Other Variable CostsAmount of Fixed Labor & Overhead expense being relieved from

inventory at standard cost Fixed OH

Amount of Fixed Labor & Overhead expense being relieved from






Sum of Incurred Fixed Labor & Overhead Cost Buckets

Fixed OH


Fixed OH


27/123

Sum of Incurred Fixed Labor & Overhead Cost BucketsFixed OH


Fixed OH



Fixed OH




Fixed OH















28/123











Sum of Incurred Fixed Labor & Overhead Cost Buckets Fixed OH







Sum of Incurred Fixed Labor & Overhead Cost Buckets Fixed OH




Amount of cost absorbed to inventory at standard cost. (Sum of this

account and Incurred Fixed/OH Total is equal to spend variance)Fixed OH

Amount of cost absorbed to inventory at standard cost. (Sum of this

account and Incurred Fixed/OH Total is equal to spend variance)Fixed OH



Total Fixed Overhead

NIFO


29/123

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO


30/123

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

NIFO

Total Other Manufacturing Cost

Expenses related to the Distribution function of the business. May

include costs associated with internal warehousing, 3rd Party

warehousing and shipping completed after a product has been deemed

"Finished Good" status. Expected to be a roll-up of all incurred costs

book to these types of costs centers Dist & Log costs

Expenses related to the Distribution function of the business. May Dist & Log costs

Expenses related to the Distribution function of the business. Mayinclude costs associated with internal warehousing, 3rd Party

warehousing and shipping completed after a product has been deemed

"Finished Good" status. Expected to be a roll-up of all incurred costs

book to these types of costs centers

Dist & Log costs

Total Distribution & Logistics Costs

The amount of fixed expenses arising from royalty, licensing,

management agreements or contractual agreements with external parties. Other Op Exp/Inc





Other Operating Expense / (Income)


31/123

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling


32/123

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Selling

Total Selling

Expenses related to the General & Administrative functions of the

business. This will include but is not limited to Finance, IT, HR, Le al, &G&A


business. This will include but is not limited to Finance, IT, HR, Legal, &

Backroom functions. Expected to be a roll-up of all incurred costs book to

these types of costs centers that is not capitalized into inventory.

G&A


business. This will include but is not limited to Finance, IT, HR, Legal, &G&A






















33/123








business. This will include but is not limited to Finance, IT, HR, Le al, & G&AExpenses related to the General & Administrative functions of the



business. This will include but is not limited to Finance, IT, HR, Legal, &

Backroom functions. Expected to be a roll-up of all incurred costs book to

G&A











































Recognized SG&A hedge gain or loss associated with FX derivative

positions transferred from OCI.G&A


34/123

Total General & Admin Expense

To record headquarters cost allocation billings for U.S. Use of this

account requires approval from Corporate office and input of the after tax

" "

Allocations

To record headquarters cost allocation billings for EMEA. Use of this

account requires approval from Corporate office and input of the after tax" "

Allocations

To record headquarters cost allocation billings for Asia Pac. Use of this

account requires approval from Corporate office and input of the after tax

" "

Allocations

To record headquarters cost allocation billings for Canada & Latin

America. Use of this account requires approval from Corporate office and

"

Allocations

Total G&A Exp w/HQ Allocations

Expenses related to the Research & Development function of the

-R&D


business. Expected to be a roll-up of all incurred costs book to these

types of costs centers that is not capitalized into inventory. R&D


-R&D


-R&D


-R&D


-R&D


-R&D


-R&D


-

R&D


-R&D


-R&D


-R&D


-R&D


-R&D


business. Expected to be a roll-up of all incurred costs book to these R&D


-R&D


- R&D


-R&D


-R&D


-R&D


-R&D


35/123


-R&D


-R&D


-R&D


-R&D

Expenses related to the Research & Development function of the-

R&D


-R&D


-R&D


-R&D


-R&D


-R&D


-R&D


-R&D


R&D


-R&D


-R&D


-R&D


-R&D


-R&D


-R&D


-R&D


R&D

Recognized RD&E hedge gain or loss associated with FX derivative R&D


-R&D

Total Research & Development

Expenses related to the Engineering function of the business. Expected

-Engineering


to be a roll-up of all incurred costs book to these types of costs centers

that is not capitalized into inventory. Engineering

Expenses related to the Engineering function of the business. Expected-

Engineering


-Engineering


-Engineering


-Engineering


-Engineering


36/123


-Engineering


-Engineering


-Engineering


-Engineering


Engineering


-Engineering


-Engineering


to be a roll-up of all incurred costs book to these types of costs centers

that is not capitalized into inventory.

Engineering


-Engineering


-Engineering


-Engineering


Engineering


-Engineering


-Engineering


-Engineering


-Engineering


-Engineering


-Engineering


-Engineering


Engineering


-Engineering


-Engineering


-Engineering


-Engineering


-Engineering


-Engineering


-Engineering


Engineering


-Engineering


-Engineering


-Engineering


-Engineering


37/123


-Engineering


-Engineering

Expenses related to the Engineering function of the business. Expected Engineering


Expenses related to the Engineering function of the business. Expected-Engineering



to be a roll-up of all incurred costs book to these types of costs centersEngineering


-Engineering


-Engineering


-Engineering

Recognized RD&E hedge gain or loss associated with FX derivative

positions transferred from OCI. Engineering

Total Engineeringoth inc/ded

oth inc/ded

Total Other Income/(Deducts)

Included in this category, when material, are non-operating and

nonrecurring transactions such as: Business interruption proceeds;

Subsidies; Profit (loss) from the sale of investments, warrants, etc.: and

Sale of technology, if incidental to the normal operations of the Business.

oth inc/ded

Operating Income Ledger Basis

Dividends received by the Corporation or its SBUs from sources other dividends



This line item should be used by the receiving location to record the gross dividends



Total DividendsInterest earned on Time Deposits and Marketable Securities

interest inc

Interest earned on Cash in Bankinterest inc

Interest earned on US Government Obligationsinterest inc

Interest earned on Tax Exempt Securitiesinterest inc

Interest earned on Customer Receivablesinterest inc

Interest earned on Customer Receivablesinterest inc

Interest earned on Loansinterest inc

Interest earned on freight claims, tax refunds, etc.interest inc


38/123





Interest earned on indebtedness due from the Corporation, its SBUs or

consolidated subsidiariesinterest inc

Interest income apportioned within UK cashpool from Cashpool Header

HW International UK Ltd to Cash ool member with credit bank balanceinterest inc

Interest earned on indebtedness due from the Corporation, its SBUs or

consolidated subsidiariesinterest inc

Total Interest IncomeThe interest paid or accrued for payment to overdraft Bank accounts

Interest Exp

The interest paid or accrued for payment to unrelated third parties on debt

which had an original maturity of more than one year.Interest Exp

The interest paid or accrued for payment to unrelated third parties on debt

which had an original maturity of one year or less.

Interest Exp

The amount of debt premium, discount & issuance costs written off during

the current period.Interest Exp

The interest paid or accrued for payment on capital leases.Interest Exp

The interest paid or accrued for payment on capital leases.

Interest Exp

The interest paid or accrued for payment on capital leases.Interest Exp

The interest paid or accrued for payment on items not classified

elsewhere.Interest Exp

Interest charges accrued by a unit related to its indebtedness to the

Corporation, its SBUs or subsidiaries Interest Exp


Corporation, its SBUs or subsidiariesInterest Exp


Corporation, its SBUs or subsidiariesInterest Exp

Accretion expense related to Asset Retirement Obligations . The expense

in any period is calculated as the then current outstanding ARO balanceInterest Exp

Recognized interest associated with FX derivative positions transferred

from OCI.Interest Exp

Total Interest ExpenseThe unit's share in the net income/(loss) of unconsolidated subsidiaries

and investments accounted under the equity method. This account was Other non op. inc/exp

The unit's share in the net income/(loss) of unconsolidated subsidiaries

and investments accounted under the equity method. Included in

" "

Other non op. inc/exp

Includes Recording FX gain/losses on non-operating related hedges,

chan es in fair value on non-o erations related derivative contracts notOther non op. inc/exp






39/123

Recording FX gains/losses for the movement of rates at subsidiaries that

operate in a local currency that is not their functional currency, prior to

conversion into US Dollars.Other non op. inc/exp


nonrecurring transactions such as: Business interruption proceeds;Other non op. inc/exp

Income statement impact (pretax, unless otherwise directed) of an eventthat is not expected to occur again in the foreseeable future, and which is

not properly reportable elsewhere (e.g., extraordinary items or discounted

operations). Other non op. inc/exp

Corporate approved prior special items transferred to other units.Other non op. inc/exp

Income statement impact (pretax, unless otherwise directed) of an event

that is not expected to occur again in the foreseeable future, and which is Other non op. inc/exp









Accrued costs for remedial actions required to satisfy environmental

protection regulations (requires approval from Corporate Controller's). Other non op. inc/exp

Includes Gain/Loss on the sale of business unit (requires approval from

Corporate Controller's). Other non op. inc/exp

Initial adoption expenses recognized for asset retirement costs in

accordance with FIN 47 guidelines ( requires approval from Corporate

Controller's).Other non op. inc/exp

Total Other Non-Op Income / (Expense)

Amount of state income provided for based on current book income at a

tax rate provided by the Corporate Tax Department. This also includesInc Taxes

Amount of U.S. income taxes provided for US entities or units based on

book income at effective tax rate provided by the Corporate TaxInc Taxes

Amount of foreign income taxes attributable to the current period's

performance. This could be separate legal entity or consolidated group inInc Taxes


performance. This could be separate legal entity or consolidated group inInc Taxes


performance due to a local jurisdiction at a lower level than the mainInc Taxes

Amount of foreign income taxes withheld in connection with incomereceived.

Inc Taxes

Amount represents the change in state deferred tax assets and liabilities

plus the change in the valuation allowance required to reduce deferredInc Taxes

Amount represents the change in Federal deferred tax assets and

liabilities plus the change in the valuation allowance required to reduceInc Taxes

Amount represents the change in Foreign Country level deferred tax

assets and liabilities for each separate legal entity or consolidated taxInc Taxes


40/123

Amount of State & Franchise taxes provided for Special Items .

Applicable taxes for these items are provided by the Corporate TaxInc Taxes

Amount of U.S. income taxes provided for Special Items . Applicable taxes for

these items are provided by the Corporate Tax Department.Inc Taxes

Amount of Non US taxes provided for Special Items . Applicable taxes for

these items are provided by the Corporate Tax Department.Inc Taxes

Amount of Non US taxes provided for Special Items transferred to other

units. Inc Taxes

Amount of U.S. income taxes provided for Special Items transferred to

other units.Inc Taxes

Amount of State & Franchise taxes provided for Special Items transferred

to other units.Inc Taxes

Amount of State & Franchise taxes provided for Special Items transferred

to other units. Inc Taxes

Total Income Taxes

Other aftertax

Other aftertax

The Non Controlling shareholders' proportional interest in the net income/(Other aftertax


that is not ex ected to occur a ain in the foreseeable future, and which isOther aftertax


that is not ex ected to occur a ain in the foreseeable future, and which isOther aftertax

Net Income Ledger Basis


41/123

Hyp Account Hyp Account Description

44111000 Gross Trade Sales - OE

44112000 Gross Trade Sales - OES

44113000 Gross Trade Sales - IAM

44114000 Gross Trade Sales - Other

44115000 Gross Trade Sales Adj - OE

44116000 Gross Trade Sales Adj - OES

44117000 Gross Trade Sales Adj - IAM

44118000 Gross Trade Sales Adj - Other

45237100 Prototype Revenues - External

45237150 Motorsport Revenue

45237160 Garrett Garage Revenue

45611000 FX Hedge Gain / (Loss) - Sales

44120000 Operating Revenues

44121000 Licensing / Royalties - External

44123000 Operating Revenues - Trade Other

44210000.x Intracompany Revenues


42/123

44210001 Intracompany Revenues - History

44211000.x Intracompany Revenues - Services

44211050.x Intracompany Revenues - Prototype

44220000.x Intercompany Revenues

44220001 Intercompany Revenues - History

45510000.x Intracompany Royalty Income - 5%

45511000.x Intracompany Royalty Income - 8%

45510001 Intracompany Royalty Income - History

45520000 Intercompany Royalty Income

no Hyp account

no Hyp account

no Hyp account

no Hyp account

45110000 Direct Materials at Standard

w45140000.x Intracompany Direct Material at Standard

45141000.x Intraco DM at Standard - Rndg


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45211000 Material Scrap

45211500 Rework

45212000 Purchase Price Variance

45212100 Material Variances: PPV 3PP

45213000 Inbound Freight

45214000 Prem Freight In

45215000 Commodity Hedges (Gain) / Loss

45612000 FX Hedge (Gain) / Loss - Materials

45216000 Other Material Variances

45216100 Tooling, Testing, PPAP Expenses

45217000 Absorption - Variable Material Overhead

45218000 Absorption - Dir Matl Transfer to Prod

45219000 Absorption - Dir Matl Transfr to Fin Gds

45120000 Direct Labor at Standard

w45150000.x Intracompany Direct Labor at Standard


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45151000.x Intraco DL at Standard - Rndg

45221010 Direct Labor - Regular

45221020 Direct Labor - OT

45221030 Direct Labor - Fringes

45221040 Contract Labor

45222110 Salary Labor - Overtime

45222111 Mfg Indirect: Salary Labor - Regular

45222120 Hourly Labor - Overtime

45222121 Mfg Indirect: Hourly Labor - Regular

45222126 Mfg Indirect: Hourly Labor - Fringes

45222129 Profit Sharing

45222130 Severance/Restructuring

45222123 Performance Related Bonuses

45221050 Variable Labor: Transfers/Allocations

45222124 Absorption - Variable Labor

45180000 COGS - Variable Overhd at Standard

45181000.x COGS - Intraco Variable OH at Standard


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45181100.x COGS - Intraco Variable OH at Std - Rndg

45182000 COGS - Manual Entries

45183000 COGS - Cost Estimate not Released

45184000 COGS - Rounding/St. Price Adjustment

45221060 VarOH: Operating Supplies - Prod

45221070 VarOH: Expense Tools

45221080 VarOH: Packaging Supplies

45221085 VarOH: Outsourced Maint and Repair

45222150 VarOH: Maintenance & Repair

45222155 VarOH: Utilities

45221100 VarOH: Other

45221150 VarOH: Professional & Consulting

45221155 VarOH: Subcontracted Services

45221160 VarOH: T&E

45221170 VarOH: Employee Related

45221171 VarOH: Tuition

45221172 VarOH: Recruiting

45221180 VarOH: Rework

45222191 VarOH: Training

45222192 VarOH: Transfers/Allocations

45221200 Absorption - Variable Overhead

45221300 Absorption - Uncosted Subcontracting

45221400 Absorption - Uncosted Material Variances

45221500 Absorption - Uncosted Miscellaneous

45221600 Absorption - Manual Entries

45221700 Absorption - Cost Estimate not released

45221800 Absorption - Rouding/Std Price Adjust


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45231000 Warranty

45235000 Freight Out

45236000 Premium Freight Out

45236500 Freight: Rebilling In/Out

45237000 Prototype Expenses

45237050 Prototype Expenses - Depreciation

45237060 Intracompany Material - Prototype

45530000.x Intracompany Royalty Expense - 5%

45531000.x Intracompany Royalty Expense - 8%

45530001 Intracompany Royalty Expense - History

45540000 Intercompany Royalty Expense

45237200 Intracompany Royalty Out of Balance

45561000 Intracompany Costs - Services

45615000 Hedge Gain/(Loss) - Royalties

45615200 Expense Contingency (TS only)

45238000 Other

45185000 COGS - Fixed Overhead at Standard

45186000.x COGS - Intraco Fixed Overhd at Standard

45186100 COGS - Intraco Fixed OH at Std - Rndg

45187000 COGS - Fixed Material Adjustment

45222105 FixOH: Salary Labor - Regular

45222106 Mfg Indirect: Salary Labor - OT


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45222115 FixOH: Hourly Labor - Regular

45222116 Mfg Indirect: Hourly Labor - OT

45222122 FixOH: Fringes

45222133 FixOH: Fixed Labor Transfers/Allocations

45222131 FixOH: Profit Sharing

45222128 Fixed OH: Contract Labor

45222132 FixOH: Severance/Restructuring

45222160 FixOH: Facilities

45222165 FixOH: Operating Supplies

45222250 FixOH: Office Supplies

45222251 Plant Ovrhd: Repair & Maintenance

45222252 Plant Ovrhd: Utilities

45222260 FixOH: Outsourced Activities

45222261 FixOH: Advertising

45222262 FixOH: Commissions

45222265 FixOH: Professional Services/Consulting

45222268 FixOH: Legal Fees

45222270 FixOH: GTS (IT) Costs

45222271 FixOH: HTSL / ITSS Costs

45222275 FixOH: GFS, HCS, HRS Costs


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45222278 FixOH: Telephone

45222280 FixOH: Other IT Costs (no ITG, no labor)

45222285 FixOH: Non-Income Taxes

45222290 FixOH: Insurance

45222300 FixOH: Rebillings In/(Out)

45223010 FixOH: Rent/Leases

45223020 FixOH: Depreciation

45223022 FixOH: Amortization

45222140 FixOH: T&E

45222175 FixOH: HS&E

45222180 FixOH: Employee Relations

45222181 FixOH: Tuition

45222182 FixOH: Recruiting

45222185 FixOH: Relocation Expense

45222190 FixOH: Reward and Recognition

45222195 FixOH: Training

45222200 FixOH: Membership and Subscriptions

45222210 FixOH: Charitable Contributions

45223030 FixOH: Transfers/Allocations In

45223031 FixOH: Transfers/Allocations Base Costs

45222170 FixOH: Other

45221900 Absorption - Fixed Overhead

45222000 Absorption - Fixed Material Adjustment

45222100 Inventory

45222101 Bad Debt

45222350 Non Inv FOH: Compen


49/123

45222355 Non-Inv FOH: Fringes

45222400 Non-Inv FOH: Contract Labor

45222450 Non-Inv FOH: Operating Supplies

45222550 Non-Inv FOH: Maintenance and Repair

45223000 Non Inv FOH: Prof Serv /Consul

45222650 Non Inv FOH: Legal Fees

45222750 Non Inv FOH: ITG

45222751 Non Inv Fixed OH: HTSL/ITSS Costs

45222850 Non Inv FOH: GBS

45222950 Non Inv FOH: Other IT cost

45223050 Non Inv FOH: Utilities

45223150 Non Inv FOH Non Income Taxes

45223250 Non Inv FOH: Insurance

45223350 Non Inv FOH: Rent/Lease

45223400 Non Inv FOH: Depreciation

45223450 Non Inv FOH: Amortization

45223300 Non Inv FOH: Rebilling In/(Out)

45223100 Non Inv FOH: T&E

45223750 Non Inv FOH: Employee related

45223751 Non-Inv FOH: Tuition

45223752 Non-Inv FOH: Recruiting

45223800 Non Inv FOH: Rellocation Expense

45223850 Non-Inv FOH: Reward & Recognition

45223900 Non-Inv FOH: Training


50/123

45223950 Non Inv FOH: Memberships

45223960 Non Inv FOH: Charitable Contribution

45223200 Non Inv FOH: Allocations In/(Out)

45223210 Non-inv FOH: TS cross charges

45223500 Non-Inv FOH: Other

45232000 Inventory Shrinkage Provision

45233000 Inventory E&O Provision

45233100 Inventory MRO E&O Provision

45234000 Inventory Revaluation

45235500 Distribution Warehouse Costs

45235505 Warehouse: Depreciation

45235510 Other Logistics Costs

45615100 Gain/(Loss) on Disposal of Fixed Assets

45615110 External Royalty / Licensing Expenses

45615190 Other Unplanned Expense / (Income)


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45301350 Selling: Compensation

45301355 Selling: Fringe Benefits

45301360 Selling: Profit Sharing

45301365 Selling: Severance/Restructuring

45301400 Selling: Contract Labor

45301450 Selling: Operating Supplies

45301500 Selling: Professional Services

45301550 Selling: Maintenance and Repair

45301575 Selling: HS&E

45301650 Selling: Legal Fees

45301660 Selling: Pricing List/Graphics

45301750 Selling: ITG

45301751 Selling: HTSL/ITSS Cost

45301800 Selling: Commissions

45301850 Selling: GBS

45301950 Selling: Other IT Costs (No ITG/Labor)

45302000 Selling: Advertising

45302050 Selling: Utilities

45302075 Selling: Phone

45302100 Selling:Travel & Entertainment

45302150 Selling: Taxes

45302200 Selling: Allocations In/(Out)

45302210 Selling: TS cross charges

45302250 Selling: Insurance

45302300 Selling: Rebillings In/(Out)

45302350 Selling: Rent/Lease


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45302400 Selling: Depreciation Expense

45302450 Selling: Amortization

45302500 Selling: Other

45302550 Selling: Prototypes

45302600 Selling: External Funding

45302650 Selling: Ext Purch (Matl/Hardware/Tool)

45302700 Selling: Freight and Postage

45302750 Selling: Employee Relations

45302751 Selling: Tuition

45302752 Selling: Recruiting

45302800 Selling: Relocation Expense

45302850 Selling: Reward and Recognition

45302900 Selling: Training

45302950 Selling: Membership and Contribution

45302960 Selling: Charitable Contributions

45303000 Selling: Bad Debt Expense

45311350 G&A: Compensation

45311355 G&A: Fringe Benefits

45311360 G&A: Profit Sharing

45311365 G&A: Severance/Restructuring

45311400 G&A: Contract Labor

45311450 G&A: Operating Supplies

45311500 G&A: Professional Services

45311550 G&A: Maintenance and Repair

45311575 G&A: HS&E

45311650 G&A:Legal Fees

45311750 G&A: ITG

45311751 G&A: HTSL/ITSS Costs

45311800 G&A: Commissions


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45311850 G&A: GFS, HCS, HRS Costs

45311950 G&A: Other IT Costs (No ITG, No Labor)

45312000 G&A: Advertising

45312050 G&A: Utilities

45312075 G&A: Phone

45312100 G&A:Travel & Entertainment

45312150 G&A: Taxes

45312200 G&A: Allocations In/(Out)

45312250 G&A: Insurance

45312300 G&A: Rebillings In/(Out)

45312350 G&A: Rent/Lease

45312400 G&A: Depreciation Expense

45312450 G&A: Amortization

45312500 G&A: Other

45312550 G&A: Prototypes

45312600 G&A: External Funding

45312650 G&A: Ext Purch (Matl, Hardware, Tooling)

45312700 G&A: Freight and Postage

45312750 G&A: Employee Relations

45312751 G&A: Tuition

45312752 G&A: Recruiting

45312800 G&A: Relocation Expense

45312850 G&A: Reward and Recognition

45312900 G&A: Training

45312950 G&A: Membership and Contribution

45312960 G&A: Charitble Contributions

45616100 G&A gain/loss on sale of fixed assets

45613000 G&A: Hedge (Gain)/Loss


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45320000 HQ Allocations In/(Out) from Americas

45321000 HQ Allocations In/(Out) from EMEA

45322000 HQ Allocations In/(Out) from Asia Pac

45323000 HQ Allocations In/(Out) from CANLA

45401350 R&D: Compensation

45401355 R&D: Fringe Benefits

45401360 R&D: Profit Sharing

45401365 R&D: Severance/Restructuring

45401400 R&D: Contract Labor

45401450 R&D: Operating Supplies

45401500 R&D: Prototypes

45401550 R&D: Maintenance and Repair

45401575 R&D: HS&E

45401600 R&D: Rebillings

45401610 R&D: Cost Sharing In/(Out)

45401650 R&D: Advertising

45401750 R&D: Commissions

45401850 R&D: Professional Services/Consulting

45401900 R&D: Travel & Entertainment

45401950 R&D: Legal Fees

45402000 R&D: Allocations In/(Out)

45402050 R&D: ITG

45402051 R&D: HTSL Costs

45402075 R&D: Phone

45402100 R&D: Depreciation Expense


55/123

45402150 R&D: GFS, HCS, HRS Costs

45402200 R&D: Other

45402250 R&D: Other IT Costs (No ITG, No Labor)

45402300 R&D: Utilities

45402350 R&D: Taxes

45402400 R&D: Insurance

45402450 R&D: Rent/Lease

45402455 R&D: Amortization

45402460 R&D: External Funding

45402465 R&D: Ext Purch (Matl, Hardware, Tooling)

45402470 R&D: Freight and Postage

45402475 R&D: Employee Relations

45402476 R&D: Tuition

45402477 R&D: Recruiting

45402480 R&D: Relocation Expense

45402485 R&D: Reward and Recognition

45402490 R&D: Training

45402495 R&D: Membership and Contribution

45402496 R&D Charitable contributions

45402500 R&D: Income Tax (Credit)

45617100 R&D gain/loss on sale of fixed assets

45617000 R&D: Hedge (Gain)/Loss

45617200 R&D: customer funded expense

45411350 Eng: Compensation

45411355 Eng: Fringe Benefits

45411360 Engineering: Profit Sharing

45411365 Engineering: Severance/Restructuring

45411400 Eng: Contract Labor

45411450 Eng: Operating Supplies

45411500 Eng: Prototypes


56/123

45411550 Eng: Maintenance and Repair

45411575 Eng: HS&E

45411600 Eng: Rebillings

45411610 Eng: Cost Sharing In/(Out)

45411650 Eng: Advertising

45411750 Eng: Commissions

45411850 Eng: Professional Services/Consulting

45411900 Eng: Travel & Entertainment

45411950 Eng: Legal Fees

45412000 Eng: Allocations In/(Out)

45412050 Eng: ITG

45412051 R&D: HTSL Costs

45412075 Eng: Phone

45412100 Eng: Depreciation Expense

45412150 Eng: GBS

45412200 Eng: Other

45412250 Eng: Other IT Costs (No ITG, No Labor)

45412300 Eng: Utilities

45412350 Eng: Taxes

45412400 Eng: Insurance

45412450 Eng: Rent/Lease

45412455 Eng: Amortization

45412460 Eng: External Funding

45412465 Eng: Ext Purch (Matl, Hardware, Tooling)

45412470 Eng: Freight and Postage

45412475 Eng: Employee Relations

45412476 ENG: Tuition

45412477 ENG: Recruiting

45412480 Eng: Relocation Expense

45412485 Eng: Reward and Recognition

45412490 Eng: Training

45412495 Eng: Membership and Contribution


57/123

45412496 Eng: Charitable Contributions

45610000 Eng: Intraco Gain on Sale - App. IP

45610100 Eng: Intraco Gain on Sale - License

45610200 Eng: Intraco Gain on Sale - Cust. Intang

45610300 Eng:Intraco Amort (Exp) - App. IP

45610400 Eng: Intraco Amort (Exp) - License

45610500 Eng: Intraco Amort (Exp) - Cust. Intang

45610600 Intraco Intangible Out of Balance

45610610 Eng; (Gain)/Loss on disposal Fixed Assets

45610620 Eng: customer funded expense

45614000 Eng: Hedge (Gain)/Loss

45600100 Other Income/(Deducts)

45600300 Interco Assessments

45620000 Operating, Streamlining & Restructuring 3.16.0

45711000 Dividend Income - Customer Financing

45712000 Dividend Income - Vendor Financing

45713000 Dividend Income - Marketable Securities

45714000 Dividends - Internal (History)

45714100.x Dividend Income - Intraco

45714200.x Dividend Income - Interco

45720100 Interest Income - Marketable Securities

45720200 Interest Income - Bank Balances

no Hyp account

no Hyp account

45720300 Interest Income - Customer A/R and N/R

45720400 Interest Income - Customer Financing

no Hyp account

45720500 Interest Income - Vendor Financing/Other


58/123

45720600 Interest on Loans to Employees

45720700 Interest on Sundry Receivables

45720750 Capitalized Interest Income

45720775 Interest Income - Other

45720800.x Interest Inc - Intraco Notes

45720850 Interest Income - Interco Cash Pool

w45720900.x Interest Inc - Interco Notes

45730050 Int Exp - Cash Overdraft

45730100 Int Exp - LT Debt

45730200 Int Exp - ST Debt

no Hyp account

45730300 Int Exp - Capital Lease

45730350 Int Exp - Capitalized Interest

45730375 Intraco OOB - Intraco Interest Inc/Exp

45730400 Int Exp - Other

45730500.x Int Exp - Intraco Notes

45730550 Int Exp - Interco Cash Pooling

45730600.x Int Exp - Interco Notes

45730700 Int Exp.- ARO Accretion

45720750 Int Exp - FX Hedge in OCI

45740100 Equity Income / (Loss) (Pre-2008)

45740110 Equity Income / (Loss)

45740200 FX Hedge Gain/(Loss) - Balance Sheet

45740210 FX Hedge Gain/(Loss) - Ineffective

45740220 FX Hedge Gain/(Loss) - Net Income


59/123

45740300 Remeasurement Gain/(Loss)

45750100 Other Income/(Deducts) - Corp Level

45750150 Special Items (Repo) Pre-tax - Initial

45750160 Special Items (Repo) Pre-tax - Transfers

45750200 Non Recurring Gain/(Loss)

45750210 Litigation Income / (Expense)

45750220 Other Non-Operating Income/(Expense)

45750300 Environmental Remediation Costs

45750400 Gain / (Loss) on Sale of Business

45750500 Pre-2006 FIN 47 Expense

45811000 Prov for State Taxes - Cur

45812000 Prov for US Federal Taxes - Cur

45813000 Prov for Non-US Taxes - Cur

45813100 Prov for Non-US Taxes - Prior Year

no Hyp account

45813200 Non-US Withholding Tax Expense

45821000 Prov for State & Local Taxes - Def

45822000 Prov for US Federal Taxes - Def

45823000 Prov for Non-US Taxes - Def


60/123

45831000 Prov for State Taxes - Repo Initial

45832000 Prov for Federal Taxes - Repo Initial

45833000 Prov for Foreign Taxes - Repo Initial

45843000 Income Tax Expense - Repo Initial

45842000 Prov for State Taxes - Repo Transfer

45841000 Prov for Federal Taxes - Repo Transfer

45840000 Income Tax Expense - Repo Transfer

45844000 Net Income from Disposed Businesses

45850000 Net Income Consolidated

45740400 Non Controlling Interest Income / (Loss)

45910000 Unusual/Extraordinary Items

45920000 Accounting Changes

47970000 Margin Adjustment (USD) - Pre Tax

47950000CGS Corp Assessment(USD) - Pre Tax CGS

47950000SGA Corp Assessment(USD) - Pre Tax SGA

47981000 Non

TS Accounting Manual - PL

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