Finance & Accounting

Chart of accounts

Chart of accounts Classes Departments Subsidiaries Payment terms Currencies

Account type All Expense 164 Other Current Asset 43 Income 38 Cost of Goods Sold 32 Other Current Liability 29 Bank 28 Fixed Asset 15 Equity 14 Other Expense 14 Non Posting 12 Credit Card 11 Accounts Receivable 7 Other Asset 7 Accounts Payable 6 Long Term Liability 3 Other Income 3 Deferred Expense 2

Number	Name	Type	Balance
54030	Environmental and Code Compliance	Expense	2,765.80
54040	Waste Disposal	Expense	254,919.67
54050	Security Warehosue	Expense	1,028.45
54060	Research and Development	Expense	85,839.54
54070	Warehouse Supplies	Expense	113,562.64
54071	Warehouse Tools and Related	Expense	68,838.24
54072	Warehouse Manufacturing Supplies	Expense	53,730.92
54073	MRO	Expense	183,472.15
54074	Building Maintenance	Expense	335,325.38
55000 Inactive	Advertising, Promotion and Selling Expense	Expense	0.00
55010	Marketing Print	Expense	85,999.90
55020	Marketing Collateral	Expense	13,930.07
55030	Marketing Advertising Internal	Expense	2,124,383.23
55035	IBX Fee	Expense	0.00
55040	Marketing Advertising	Expense	6,330,244.45
55041	Marketing Advertising Agencies	Expense	469,792.07
55045	Marketing Volume Rebate	Expense	8,970,103.71
55046	Marketing COOP	Expense	420,001.30
55047	Promote IQ Advertising	Expense	896,256.70
55048	Lowes Edgenet Content Engine	Expense	362,168.87
55050	Marketing Software	Expense	270,911.09
55060	Marketing Trade Shows & Events	Expense	184,388.23
55070	Spiffs	Expense	35,632.33
55080	Independent Rep Commissions	Expense	348,815.79
55085	Sales Incentives	Expense	759.67
55090	Selling Supplies	Expense	221.99
55095	Sales Tax Expense	Expense	174,480.80
55100	Bad Debt Expense	Expense	8,801,750.02
6000	Expenses	Expense	68,168.10
60000 Inactive	Wages & Benefits	Expense	0.00
60010	Administrative Wages by Department or Sub department	Expense	13,076,621.60
60020	Administrative Overtime by Department or Sub department	Expense	301,727.11
60030	Administrative Commission by Department or Sub department	Expense	1,290,741.50
60040	Administrative Performance Discretionary Bonus	Expense	642,918.77
60050	Administrative FICA Tax by Department or Sub department	Expense	892,431.77
60060	Administrative Medicare Tax by Department	Expense	217,047.99
60070	Administrative FUTA by Department or Sub department	Expense	16,707.13
60080	Administrative SUTA by Department or Sub department	Expense	37,214.59
60090	Administrative Employee Benefits Healthcare by Department	Expense	451,710.69
60100	Administrative Employee Benefits Other by Department	Expense	52,290.12
60110	Administrative Contingent Labor Regular Hours by Department	Expense	17,280.00
60120	Administrative Labor Contingent Overtime by Department	Expense	1,613.88
60130	Tech Support Variance Labor	Expense	0.00
60140	Tub Repairs 3rd party service provider	Expense	62,381.13
61000 Inactive	Occupancy Expenses	Expense	0.00
61010	Rent Expense	Expense	3,587,053.83
61020	Rent Revenue	Expense	2,608,505.35
61030	Property Repairs & Maintenance	Expense	650,728.16
61040	Utilities	Expense	540,752.23
61050	Security	Expense	51,577.27