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   As of December 31, 2023, the ageing analysis of current accounts receivable is as
   follows:

                                               Neither              Past due but not impaired
                                               past due     <30
                            Total                                       30-60
                                                  or        day                           >60 days
                                                                        days
                                              impaired       s
 Real Property Tax
 Receivable          ₱   129,497,430.88   ₱        0.00   ₱ 0.00    ₱     0.00    ₱      129,497,430.88
 Special Education
 Tax Receivable           72,237,355.90            0.00     0.00          0.00            72,237,355.90
 Due from GOCCs               78,126.77            0.00     0.00          0.00                78,126.77
 Due from LGUs             1,734,170.00            0.00     0.00          0.00             1,734,170.00
 Due from NGAs                    20.00            0.00     0.00          0.00                    20.00
 Advances for
   Operating
   Expenses                   11,179.08            0.00     0.00          0.00                  11,179.08
 Advances for
   Payroll                 1,387,627.94            0.00     0.00          0.00               1,387,627.94
 Advances for
   Officers and
   Employees               2,810,722.70            0.00     0.00          0.00               2,810,722.70
 Receivables –
   Disallowances/
   Charges                    21,914.00            0.00     0.00          0.00                  21,914.00
 Due form Officers
 & Employees                       3.00            0.00     0.00          0.00                     3.00
 Other Receivables            49,225.63            0.00     0.00          0.00                49,225.63
 Total               ₱   207,827,775.90   ₱        0.00   ₱ 0.00    ₱     0.00   ₱       207,827,775.90



6. Inventories

   This account consists of the following:

   Inventory Held for Consumption                            2024                     2023
      Accountable Forms, Plates and
                                          ₱                  162,287.00 ₱              155,171.60
      Stickers
      Other    Supplies  and    Materials
                                                             389,318.75                389,318.75
         Inventory
   Semi-Expendable Machinery and
   Equipment
      Semi-Expendable Machinery                               56,445.00                         0.00
      Semi-Expendable Office Equipment                       397,623.50                         0.00
      Semi-Expendable Information and
        Communication       Technology                       929,256.70                         0.00
        Equipment
      Semi-Expendable Agricultural and
                                                               29,980.00                        0.00
        Forestry Equipment


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