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Transfers/
Account Code Description January 1, 2023 Additions Disposals December 31, 2023
Adjustments
10705100 Military, Police and Security Equipment 1,365,074.53 0.00 0.00 0.00 1,365,074.53
10705110 Medical Equipment 473,008,356.37 17,910,891.00 0.00 1,154,571.00 489,764,676.37
10705130 Sports Equipment 4,678,303.15 0.00 0.00 0.00 4,678,303.15
10705140 Technical and Scientific Equipment 3,966,662.75 0.00 0.00 0.00 3,966,662.75
10705990 Other Machinery and Equipment 203,083,240.55 43,236,672.65 0.00 2,878.00 246,317,035.20
10706010 Motor Vehicles 303,223,604.07 33,905,266.00 0.00 0.00 337,128,870.07
10706040 Watercrafts 3,294,211.14 0.00 0.00 0.00 3,294,211.14
10706990 Other Transportation Equipment 2,156,824.00 0.00 0.00 0.00 2,156,824.00
10707010 Furniture and Fixtures 33,082,102.11 1,893,409.75 0.00 0.00 34,975,511.86
10707020 Books 50,869,800.40 0.00 0.00 36,905,028.60 13,964,771.80
10710010 CIP – Land Improvements 10,484,235.67 251,253.72 0.00 94,586.45 10,640,902.94
10710020 CIP – Infrastructure Assets 1,440,201,565.54 209,728,782.78 0.00 111,024,401.28 1,538,905,947.04
10710030 CIP – Buildings and Other Structures 1,283,444,629.11 117,772,151.18 0.00 81,321,803.58 1,319,894,976.71
10799010 Work/Zoo Animals 844,000.00 0.00 0.00 0.00 844,000.00
10799990 Other Property, Plant and Equipment 90,222,917.76 0.00 0.00 0.00 90,222,917.76
Total ₱ 9,435,694,129.34 ₱ 782,711,518.46 ₱ 0.00 ₱ 231,217,095.27 ₱9,987,188,552.53
The schedule of Depreciation and Impairment is presented below:
January 1, 2023 December 31, 2023
Impair
Accumulated Impair Depreciation Disposal Accumulated Impair-
Property, Plant and Equipment ment Net Book Value
Depreciation ment Depreciation ment
Land ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱11,918,110.29
Land Improvements, Aquaculture Structures 253,218.35 0.00 0.00 0.00 0.00 253,218.35 0.00 268,075.64
Other Land Improvements 598,244.00 0.00 0.00 0.00 0.00 598,244.00 0.00 39,469,974.37
Road Networks 139,084,598.28 0.00 185,008,292.19 0.00 0.00 324,092,890.47 0.00 2,115,203,560.62
Flood Control Systems 26,672,319.90 0.00 15,743,832.60 0.00 0.00 42,416,152.50 0.00 244,623,459.25
Sewer Systems 5,243,280.72 0.00 4,345,460.55 0.00 0.00 9,588,741.27 0.00 45,775,811.48
Water Supply Systems 12,790,545.84 0.00 11,798,000.49 0.00 0.00 24,588,546.33 0.00 139,039,298.86
Power Supply Systems 2,253,567.36 0.00 1,893,213.51 0.00 0.00 4,146,780.87 0.00 31,988,557.94
Seaport Systems 297,455.81 0.00 293,173.91 0.00 0.00 590,629.72 0.00 2,714,434.82
Parks, Plazas and Monuments 544,991.18 0.00 1,407,356.91 0.00 0.00 1,952,348.09 0.00 72,037,463.11
Other Infrastructure Assets 790,041.64 0.00 932,443.16 0.00 0.00 1,722,484.80 0.00 44,149,622.89
Buildings 99,377,480.75 0.00 22,033,384.22 0.00 0.00 121,410,864.97 0.00 671,276,383.01
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