Chart of Accounts forJD Edwards EnterpriseOne(Oracle Business Accelerators North America)An Oracle White PaperJanuary 2008 PURPOSE STATEMENTTHIS DOCUMENT PROVIDES AN OVERVIEW OF FEATURES AND ENHANCEMENTS INCLUDED INJD EDWARDS ENTERPRISEONE. IT IS INTENDED SOLELY TO HELP YOU ASSESS THEBUSINESS BENEFITS OF UPGRADING AND TO PLAN YOUR IT PROJECTS.THIS DOCUMENT IS FOR INFORMATIONAL PURPOSES ONLY AND IS INTENDED SOLELY TOASSIST YOU IN PLANNING FOR THE IMPLEMENTATION AND UPGRADE OF THE PRODUCTFEATURES DESCRIBED. IT IS NOT A COMMITMENT TO DELIVER ANY MATERIAL, CODE, ORFUNCTIONALITY, AND SHOULD NOT BE RELIED UPON IN MAKING PURCHASING DECISIONS.THE DEVELOPMENT, RELEASE, AND TIMING OF ANY FEATURES OR FUNCTIONALITYDESCRIBED IN THIS DOCUMENT REMAINS AT THE SOLE DISCRETION OF ORACLE.PROPRIETARY AND DISCLOSURE NOTICETHIS DOCUMENT IN ANY FORM, SOFTWARE OR PRINTED MATTER, CONTAINS PROPRIETARYINFORMATION THAT IS THE EXCLUSIVE PROPERTY OF ORACLE. YOUR ACCESS TO AND USEOF THIS CONFIDENTIAL MATERIAL IS SUBJECT TO THE TERMS AND CONDITIONS OF YOURORACLE SOFTWARE LICENSE AND SERVICE AGREEMENT, WHICH HAS BEEN EXECUTED ANDWITH WHICH YOU AGREE TO COMPLY. THIS DOCUMENT AND INFORMATION CONTAINEDHEREIN MAY NOT BE DISCLOSED, COPIED, REPRODUCED OR DISTRIBUTED TO ANYONEOUTSIDE ORACLE WITHOUT PRIOR WRITTEN CONSENT OF ORACLE. THIS DOCUMENT IS NOTPART OF YOUR LICENSE AGREEMENT NOR CAN IT BE INCORPORATED INTO ANYCONTRACTUAL AGREEMENT WITH ORACLE OR ITS SUBSIDIARIES OR AFFILIATES.IMPLEMENTATION NOTICEDUE TO THE NATURE OF THE PRODUCT ARCHITECTURE, IT MAY NOT BE POSSIBLE TO SAFELYINCLUDE ALL FEATURES DESCRIBED IN THIS DOCUMENT WITHOUT RISKING SIGNIFICANTDESTABILIZATION OF THE CODE.Ch ar t o f Acco u nts fo r JD Ed w ar ds En ter pr is eO ne (O ra cl e Bu si n ess Ac cel e rato rs N or th Ame ri ca) Pa ge i Chart of Accounts for JD Edwards EnterpriseOne(Oracle Business Accelerators North America)INTRODUCTIONThis document contains the base chart of accounts in JD Edwards EnterpriseOneUse this paper to understand and identifyfor Oracle Business Accelerators in North America and is taken from the 8.12the chart of accounts structure forrelease. In an Oracle Business Accelerator for JD Edwards EnterpriseOne1Oracle Business Accelerators forconfiguration these accounts are associated with companies and business units.JD Edwards EnterpriseOneDuring an Oracle Business Accelerator for JD Edwards EnterpriseOnein North Americaimplementation you can associate this same chart with additional companies andbusiness units as required.An Oracle Business Accelerator for JD Edwards EnterpriseOne implementationprovides choice based on the foundational configuration. By setting up the systembased on leading practices and our experience with thousands of customers, OracleBusiness Accelerators for JD Edwards EnterpriseOne gives a starting point foryour implementation. During the discovery and implementation phases, you willidentify areas of the software that require changes to meet your business needs. Aswith other changes, you can choose to use this chart as is, make minormodifications, make major modifications, or remove it and start over.HOW TO USE THIS DOCUMENTFigure 1 shows the top-level hierarchy for the Chart of Accounts.The following columns are available in Tables 1 and 2 to aid your research:Number The Account Code number associated to the Chart ofAccounts category.Name The name of the Chart of Accounts category.Tables 1 and 2 are also color coded to match the top-level hierarchy shown inFigure 1.Formerly known as JD Edwards EnterpriseOne Rapid Start. The name was changed1in December 2006.Ch ar t o f Acco u nt s f o r J D Edw ar ds En ter pr is eO ne (Or acl e Bu si n ess A cce le rato rs N or th Am eri ca ) Pa ge 1 JD Edwards EnterpriseOneJD Edwards EnterpriseOneChart of AccountsChart of AccountsAssetsAssetsLiabilities & EquityLiabilities & EquityssssA cco u nt 10 00A cco u nt 10 00Ac cou n t 4 00 0Ac cou n t 4 00 0Current AssetsCurrent AssetsNon-Current AssetsNon-Current AssetsCurrent LiabilitiesCurrent LiabilitiesLong Term LiabilitiesLong Term LiabilitiesStockholder EquityStockholder EquityA cco un t 1 0 10A cco un t 1 0 10Ac co un t 2 00 0Ac co un t 2 00 0Ac cou n t 4 01 0Ac cou n t 4 01 0Ac cou n t 4 70 0Ac cou n t 4 70 0Acc ou n t 4 90 0Acc ou n t 4 90 0Ca sh (1 10 0)Ca sh (1 10 0)Pro pe rt y an d E qu ip m en tPro pe rt y an d E qu ip m en tAcco u nt s Pa ya bl e a ndAcco u nt s Pa ya bl e a ndL o ng T erm De b tL o ng T erm De b tC a pi t al S to ck ( 49 10 )C a pi t al S to ck ( 49 10 )(20 1 0)(20 1 0)Accr ue d E xpe n sesAccr ue d E xpe n ses( 47 10 )( 47 10 )Acc ou nt s R ec ei va bl eAcc ou nt s R ec ei va bl eP ai d i n C ap it a l (4 92 0)P ai d i n C ap it a l (4 92 0)(41 0 0)(41 0 0)(1 20 0)(1 20 0)In t an g ib le A sse t s (3 00 0)In t an g ib le A sse t s (3 00 0)T ran sla t io n Ga in / Lo ssT ran sla t io n Ga in / Lo ssCo n st ru ct io n Wo rk-i n-Co n st ru ct io n Wo rk-i n-In ve st me n ts ( 35 00 )In ve st me n ts ( 35 00 )( 49 60 )( 49 60 )Pro gr es s (13 0 0)Pro gr es s (13 0 0)Ot he r Ass et s (3 70 0 )Ot he r Ass et s (3 70 0 )R e ta i ne d Ea rn in gsR e ta i ne d Ea rn in gsI nve n to ri es (1 4 00 )I nve n to ri es (1 4 00 )( 49 70 )( 49 70 )Ot he r C urr en t A sse tsOt he r C urr en t A sse tsY T D I n com e /L o ssY T D I n com e /L o ss(1 50 0)(1 50 0)( 49 99 )( 49 99 )R e ve nu e (5 00 0 )R e ve nu e (5 00 0 )D i rec t C os ts ( 60 00 )D i rec t C os ts ( 60 00 )O pe rat i ng Co st s (6 60 0 )O pe rat i ng Co st s (6 60 0 )M an u fa ct u rin g V ari an ceM an u fa ct u rin g V ari an ce( 68 00 )( 68 00 )M an u fa ct u rin g A bso rp t io nM an u fa ct u rin g A bso rp t io n( 68 50 )( 68 50 )L o ng T erm Re ve nu eL o ng T erm Re ve nu e( 70 40 )( 70 40 )S ho rt T erm R eve n ueS ho rt T erm R eve n ue( 70 50 )( 70 50 )R e co gn ize d R e ven u eR e co gn ize d R e ven u e( 70 60 )( 70 60 )C a nc el F e e R e ven u eC a nc el F e e R e ven u e( 70 70 )( 70 70 )G en era l a ndG en era l a ndA dm in is tr at iv e (8 00 0 )A dm in is tr at iv e (8 00 0 )O th e r I n co me an dO th e r I n co me an dE xp en se s (90 0 0)E xp en se s (90 0 0)Figure 1. Chart of Accounts Primary Hierarchy for JD Edwards EnterpriseOneCh ar t of Acc ou n ts for J D Edw a rd s Ente rp ri seO n e (Or acl e Bu s in es s Acce le ra tor s No rth Am eri ca ) Pag e 2 Table 1 Assets List for Chart of AccountsNumber Name1000 Assets1010 Current Assets1100 Cash1105 Petty Cash1110 Cash in Banks1130 Short Term Investments1200 Accounts Receivable1210 Trade Accounts Receivable1211 Allowance for Doubtful Account1215 Trade Accounts Receivable Foreign1216 Allowance for Doubtful Accounts1219 Allowance for Unrealized Currency Gain or Loss1220 Drafts Receivable1225 Unbilled Receivables1230 Retainage Receivables1235 Other Accounts Receivable1240 VAT Recoverable1250 Employee Receivables1290 Inter-company Accounts1300 Construction Work in Progress1310 Work In Progress1320 Cost in Excess of Billings1340 Labor1341 - Regular1342 - Overtime1343 - Burdens1350 Materials1355 Equipment1360 Subcontracts1371 Accrued Additional Costs1375 Other1378 Projected Final Costs1380 Contract Billings1390 Gross Profit1391 - Recognized Revenue1392 - Recognized Costs1393 - Projected Final Profit1399 - Projected Final Profit1400 Inventories1410 Purchased Materials1415 Materials in Transit1420 Work in Progress1425 Outside Processing Clearing1430 Sub-Assembly Inventory1435 Co-Products and By-Products1450 Purchased Finished Goods1455 Direct Ship Clearing Account1460 Manufactured Finished GoodsCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 3 Table 1 Assets List for Chart of AccountsNumber Name1485 Allowance for Inventory Revaluation1490 Allowance for Inventory Adjustment1500 Other Current Assets1510 Prepaid Insurance1520 Prepaid Rent1530 Prepaid Taxes1540 Prepaid Vendor Amounts1550 MRO and Stores Supplies1590 Other Prepaid ExpensesCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 4 Table 1 Assets List for Chart of AccountsNumber Name2000 Non-Current Asset2010 Property and Equipment2020 Land2030 Buildings2035 Leasehold Improvements2040 Machinery and Equipment2050 Furniture and Fixtures2060 Vehicles2070 Computer Equipment2080 Other Property and Equipment2200 Accumulated Depreciation2220 Accumulated Depreciation Land2230 Accumulated Depreciation Buildings2235 Accumulated Depreciation Leasehold Improvements2240 Accumulated Depreciation Machinery2250 Accumulated Depreciation Furniture2260 Accumulated Depreciation Vehicles2270 Accumulated Depreciation Computers2280 Accumulated Depreciation Other2311 Revaluation Offset Cost2312 Revaluation Offset Accumulated Depreciation2313 Revaluation Offset Depreciated Expense3000 Intangible Assets3010 Computer Software3020 Goodwill3030 Other Intangible Assets3110 Amortization Computer Software3120 Amortization Goodwill3130 Amortization Other Assets3500 Investments3510 Investments in Common Stock3520 Investments in Other Securities3530 Investments in Unconsolidated Affiliates3540 Investments in Consolidated Affiliates3700 Other Assets3710 Deferred Income Taxes3720 Deferred Financing Costs3730 Deferred Acquisition Costs3750 Pre-Operating ExpensesCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 5 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name4000 Liabilities and Equity4010 Current Liabilities4100 Accounts Payable and Accrued Expenses4105 Accounts Payable4110 Trade Accounts Payable4115 Trade Accounts Payable Foreign4119 Allowance for Unrealized Currency Gain or Loss4120 Drafts Payable4130 Sales and Use Tax Payable4135 VAT Payable4140 Retainages Payable4145 Withheld Vendor Amounts Payable4150 Receipts Not Vouchered4165 Billings in Excess of Cost4166 Provision for Loss on Construction4168 Additional Accrued Construction4190 Other Accounts Payable4200 Other Payables4210 Current Portion of Long Term Debt4220 Notes Payable4230 Income Taxes Currently Payable4300 Accrued Liabilities4310 Accrued Liabilities Income Tax4320 Accrued Liabilities Insurance4330 Accrued Liabilities Property Tax4340 Accrued Liabilities Rent4350 Accrued Liabilities VAT4355 Accrued Liabilities Freight4360 Accrued Liabilities Other4400 Payroll Liabilities4410 Employee Federal Taxes Withheld4415 Employee State Taxes Withheld4420 Employee Local Taxes Withheld4425 Employee Other Taxes Withheld4430 Employer Federal Taxes Accrued4435 Employer State Taxes Accrued4440 Employer Local Taxes Accrued4445 Employer Other Taxes Accrued4450 Other Employee Payroll Withholding4460 Other Employer Payroll Accruals4490 Payroll Accruals and Clearings4500 Other Current Liabilities4510 Deferred Revenue4520 Deferred Income Taxes PayableCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 6 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name4700 Long-Term Liabilities4710 Long Term Debt4720 Capital Leases Payable4730 Mortgages Payable4740 Long Term Loans4750 Other Long Term Debt4900 Stockholder's Equity4910 Capital Stock4920 Paid in Capital4960 Translation Gain (Loss)4970 Retained Earnings4980 Retained Earnings Prior Year4990 Dividends Paid4999 YTD Income (Loss)5000 Revenue5010 Gross Sales5020 Inter-company Sales5050 Interbranch Sales5091 Service Rev Parts EW5092 Service Rev Labor EW5093 Service Rev Parts Non-Billable5094 Service Rev Labor Non-Billable5095 Revenue Calls Covered5096 Revenue Calls Non Covered5099 Revenue Base War Labor5300 Construction Revenues5310 Revenues Relieved from Work-in-Progress5320 Recognized Revenues for Percent of Billings5390 Other Allowances and Adjustments5500 Sales Returns and Allowances5510 Trade Discounts5520 Customer Returns5530 Customer Rebates5540 Promotional Allowances5550 Damaged Goods Allowances5590 Other Allowances and AdjustmentsCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 7 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name6000 Direct Costs6010 Cost of Goods Sold6020 Inter-company Cost of Goods Sold6050 Interbranch Cost of Goods Sold6100 Other Materials Cost6105 Inventory Variance6110 Cycle Count Variance6115 Invoice Price Variance6120 Purchase Price Variance6125 Inventory Revaluation Expense6130 Inventory Obsolescence Expense6135 Scrapped Inventory Costs6140 Purchase Discounts Taken6141 Purchase Discounts Lost6145 Vendor Rebates6150 Freight Costs Inbound6155 Freight Costs Outbound6160 Freight Charges to Customers6170 Royalty Expense6175 Custom Duties and Fees6180 Harbor Fees6185 Brokerage Fees6190 Other Materials Cost6195 Material Burden Absorption6200 Manufacturing Allocations6210 Allocation Out Direct Labor6220 Allocation Out Labor Overhead6230 Allocation Out Labor Overhead6240 Allocation Out Machine6250 Allocation Out Machine Overhead6260 Allocation In Direct Labor6265 Allocation In Indirect Labor6270 Allocation In Labor Overhead6275 Allocation In Machine6280 Allocation In Machine Overhead6285 Allocation In Other Costs6300 Construction Cost of Goods Sold6335 Costs Relieved from Work-in-Progress6380 Costs Relieved from Work-in-Progress6500 Production Compensation and Benefits6510 Salaries and Wages Direct6515 Overtime and Premium Direct6520 Employee Incentives Direct6525 Other Labor Costs DirectCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 8 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name6550 Employer Payroll Tax Cost Direct6560 Employer Benefits Cost Direct6595 Compensation Costs Absorption6600 Operating Costs6605 Utilities6610 Repair and Maintenance6615 Safety Supplies6620 Mandated Training6625 Environmental Compliance6630 Outside Services6635 Mobile Equipment Costs6640 Operating Supplies6800 Manufacturing Variance Account6805 Manufacturing Variance Materials6810 Manufacturing Variance Labor6815 Manufacturing Variance Labor Overhead6820 Manufacturing Variance Machine6825 Manufacturing Variance Machine6830 Manufacturing Variance Overhead6835 Manufacturing Variance Rework6850 Manufacturing Absorption Account6855 Manufacturing Labor Cost Absorption6860 Manufacturing Labor Overhead Account6865 Manufacturing Machine Cost Absorption6870 Manufacturing Machine Overhead6875 Manufacturing Overhead Absorption6998 Provision for Loss on Jobs6999 Recognized Costs for Percent of Billings7040 Long Term Revenue7050 Short Term Revenue7060 Recognized Revenue7070 Cancel Fee RevenueCh art o f A cco u nt s f o r JD Ed w ard s En ter pr is eO ne (O ra cl e Bu si ne ss Ac cel er ato rs No rth Ame ri ca) Pag e 9 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name8000 General and Administrative8100 Compensation and Benefits8110 Salaries and Wages8115 Overtime and Premium8120 Employee Incentives8125 Other Labor Costs8150 Employer Payroll Tax Cost8160 Employer Benefits Cost8190 Payroll Billing Offset8195 Compensation Costs Absorption8400 Selling and General Expenses8405 Meeting, Seminar and Conference8410 Promotional Expense8415 Airfare and Auto Expense8420 Hotels and Lodging8425 Meals and Entertainment8460 Credit and Collection Costs8465 Bad Debt Expense8480 Sales Commissions8490 Other Selling and General Expenses8500 Other General Expenses8505 Telecommunications Voice8510 Telecommunications Data and Other8515 Telecommunications Internet8520 Office Supplies8525 Postage and Express Fees8530 Bank Charges and Fees8535 Dues and Subscriptions8540 General Business Insurance8545 Legal Fees8550 Audit and Tax Fees8555 Consulting Fees8560 Other Professional Fees8565 Sales and Use Tax Expense8570 Contributions8575 Employee Training8580 Recruiting8590 Other General Expenses8600 Equipment Expenses8610 Equipment Rental8620 Equipment Leases8630 Equipment Maintenance8640 Equipment Supplies8650 Equipment InsuranceC ha rt of Ac co un t s f o r JD Ed wa rd s Ente rp ri se On e (O rac le B us in es s Acc el era tor s No rth A mer ic a) Pag e 10 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name8690 Other Equipment Costs8695 Equipment Revenues or Transfer8700 Occupancy Expenses8710 Building Lease8720 Building Maintenance8730 Property Taxes8740 Building Supplies8750 Property Insurance8790 Other Building Costs8900 Depreciation and Amortization8910 Depreciation Expense Land8915 Depreciation Expense Buildings8920 Depreciation Expense Leasehold Improvements8925 Depreciation Expense Machinery8930 Depreciation Expense Furniture8935 Depreciation Expense Vehicles8940 Depreciation Expense Computers8945 Depreciation Expense Other8980 Amortization Expense Computer8985 Amortization Expense Goodwill8990 Amortization Expense Other AssetsC ha rt of Ac co un t s f o r JD Ed wa rd s Ente rp ri se On e (O rac le B us in es s Acc el era tor s No rth A mer ic a) Pag e 11 Table 2 Liabilities and Equity List for Chart of AccountsNumber Name9000 Other Income and Expense9100 Other Income9110 Rental Income9120 Interest Income9130 Investment Income9140 Other Non-Operating Income9200 Gain/Loss on Currency Transactions9210 Realized Gain on Currency Transactions9220 Unrealized Gain on Currency Transactions9400 Gain/Loss on Disposition of Fixed Assets9410 Proceeds from Asset Disposal9420 Net Book Value of Assets Disposed9430 Cash Clearing Account Asset Disposal9500 Other Expense9510 Interest Expense9520 Amortization of Prepaid Finance Charges9530 Other Non-Operating Expenses9700 Provision for Income Taxes9710 Current Provision for Income Taxes9720 Deferred Provision for Income Taxes9730 Other Income TaxesC ha rt of Ac co un t s f o r JD Ed wa rd s Ente rp ri se On e (O rac le B us in es s Acc el era tor s No rth A mer ic a) Pag e 12 C ha rt of Acc ou n t s f or J D Edw a rd s Ente rp ri seO n e (Or ac le B us in es s Acce le ra tor s No rth Am eri c a)O ri g in al Sep temb er 2 006R evi sed Ja nu ar y 2 00 8 (vers io n A.2 )E1 WP-1 004 .A 2Au th or : D an Ste rn , Man u el Neyr aO ra cl e Co rp or ati onW o rl d He ad qu ar ters5 00 O rac le Pa rkw a yR ed wo o d Sh or es, CA 94 065U .S. A.W o rl dw i de I n qu i ri es :Ph o ne : + 1. 65 0. 506 .7 000F ax : + 1. 65 0. 506 .7 200o ra cl e. co mC op yri g ht 2 008 , O rac le . Al l r ig h ts res erv ed .T h is d o cu men t is p ro vi d ed fo r i nfo rm ati on pu rp o ses o n ly a nd thec on ten ts h ere of ar e su bj ec t to ch an ge w i th ou t no ti ce.T h is d o cu men t is n o t w ar ran ted to b e er ro r-fre e, n o r su bj ec t to an yo th er w arr an tie s or co nd i tio n s, w h eth er ex pr ess ed o r al ly o r im pl i edi n l aw , i n cl ud i ng i mp li ed wa rra nti es a nd co nd i ti on s o f m erc ha nta bi l ityo r fi tne ss fo r a pa rti cu la r pu rp o se . W e sp eci fi cal l y di sc la im a nyl i ab il i ty w i th r esp ec t to thi s d oc um en t a nd no co ntr ac tu a l o bl i ga tio n sa re fo rme d ei th er d ir ectl y o r in d ir ectl y b y th i s do cu me nt. T hi s d oc um en tm ay no t be r ep ro du c ed o r tra ns mi tted i n a ny fo rm o r b y a ny m ean s,e le ctro n ic o r me ch an ic al , fo r an y pu rp o se, w ith o ut o ur p ri o r wr itte n p er mi ssi o n.O ra cl e, J D Edw a rd s, a nd Peo pl eSo ft, a re re gi s te re d tra de mar ks o f O ra cl eC or po ra tio n a nd / or i ts affi l ia tes. Oth er na mes m ay be tr ad em ark so f the ir r esp ec tiv e ow n ers .