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ERP Chart of Account Design
Agenda
2
• Overview of Program
• Guiding Principles
• Leading Practices
• Technical Architecture
• Proposed Segments
• Reporting
• Appendix• Detailed Design Considerations
• Consolidated Natural Accounts
• Natural Account Numbering Ranges
Chart of Account DesignGoals and Benefits
3
Project Mission
Hertz is planning to implement a global instance of Oracle Financials and included in the scope of this project is the design of a new Chart of Accounts. The fundamental objectives for the new Chart of Accounts (COA) is to create an environment where the compilation and analysis of meaningful Hertz-wide information is efficient, data is standardized, and data is granular but yet can be rolled up into hierarchical structures. It will be flexible, scalable to address the required level of detail and will not contain duplicate or redundant data.
Benefits of a Well Designed COA
• Business Transformation – Improved financial analysis, making Hertz’s financial information more transparent; improved visibility into operations; and generated savings by streamlining administrative process.
• Enhanced Controls – Improved internal controls, moving away from investigatory and manual approaches to those that are more preventative and automated.
• Improved Hertz Reporting and Compilation of Data – Improved reporting and tracking capabilities at all levels; enhanced analysis and comparability across business units, management units and fiscal periods.
• Reduced Duplication of Effort – The new COA should decrease time and eliminate the effort associated with the current systemic data work-arounds in use, making accounting and reporting operations more efficient and eliminating most of the mapping/translation tables.
Overview of Program
• Hertz is planning to implement new Oracle financial systems. Defining and standardizing the Accounting Structure, which includes chart of accounts, functions, locations, legal entities and other dimensions, is a necessary pre-requisite to the systems implementation work.
• The existing Accounting Structure reflects an amalgamation of data elements driven by legacy requirements of diverse businesses and their systems. These have evolved over time due to an open governance process and lack of a singular, corporate-wide strategic vision.
• Complex mapping rules and manual interfaces must be maintained to enable legacy systems to share data.
• Aggregating and analyzing information is challenging for Hertz at an enterprise level. Without a commonly defined, lean set of financial code block elements, creating reports from multiple system is cumbersome. There are examples of differences in usage of the Account dimension between US and European operations during planning and forecasting processes.
There are several reasons driving the need to redesign Hertz’s Accounting Structure and other Accounting String elements (also known as the Code Block).
4
Chart of Account DesignDrivers for Change
Overview of Program
5
Guiding Principle Explanation
Align the language with the way management wants to run the business
• The language must support the key business objectives of the organization.
Simplify the set of codes• In legacy systems, many codes provide the same information resulting in
redundancy and inconsistency of values. In the new design, this redundancy is removed.
One code / dimension to answer one business question
• The language enables the capture of data in basic elements that answer 7 fundamental business questions (“who, what, which, when, why, where, how”) Views of data are supported through combinations and of the basic elements.
Non-Intelligent/Non-Hierarchical Codes
• Designing intelligence into a code restricts the number of values which the code can support and increases the amount of data input.
• Hierarchies should not be included in the code block itself . When roll-ups are required, these should be derived by the reporting mechanism and not be embedded in the language. FDM and DRM will support hierarchical structures outside of the actual ERP system.
Support flexible, user-definable rollups
• End-user tools which allow the user to define ad-hoc roll-ups should be provided.
A first key step in designing the Chart of Accounts is to define a set of guiding principles to channel decisions throughout the project. The examples below illustrate the behavior of high performing companies and their approach to Chart of Account design:
Chart of Account DesignGuiding Principles
Guiding Principles
6
Chart of Account DesignGuiding Principles
Guiding Principles
Data
Chart of Accounts
and Hierarchy
Financial Reporting
• US GAAP
• IFRS
• Local GAAP
Performance Reporting
• Planning/budgeting
• EVA
• etc
Tax Reporting
• Planning
• Compliance
• Defense
Treasury Reporting
• Hedging
• Liquidity Planning
Book vs. tax differencesCash vs. accrual differences
External vs. internal differences
Statuto
ry require
ments
• Multi-org structure
• Cost Centers
• Segmentation
• Product
• etc
Transactions will be entered into the system once and will meet the requirements for all reporting. Data integrity, reporting transparency, and single version of the truth will result. In addition, reconciliations will be reduced.
Chart of Account DesignGuiding Principles
Guiding Principles
Hertz COA design is driven by financial, management and regulatory data requirements. A flexible COA design is necessary to satisfy all requirements.
DataRequirements
Code BlockDesign
Consolidation Software
BusinessArchitecture
AnnualReport
QuarterlyReport
ManagementReports
IFRS Accounting
Policies
GAAP Accounting
Policies
Regulatory / Statutory Reports
Management Reports
Regulatory Reports
Financial
7
8
Based on our experiences, the following exemplify the leading practices demonstrated at high performing companies:
• Single chart of accounts, used consistently across all business/organization units, legal entities, etc.
• Includes consistent use of all segments across all business/operating units (i.e. utilizing the intercompany technology across all geographies)
• Standardization of accounting code blocks should be the definitive answer to any management or operational issue (i.e. one Management structure across all geographies)
• Use consistent data definitions and hierarchy structures• All segments should have a clearly defined use that is consistent globally• The definitions and intended uses of the segments should be published as a global data dictionary and made
available to all users
• Standardize accounting treatments for all transactions across all legal entities• Customization should only occur to satisfy local statutory requirements
• Develop the Code Block within delivered ERP functionality
• Appropriate Code Block segments to support both transaction recording and profitability / cost analysis.
• Develop code block that allows for easy retrieval of the desired data set without requiring significant manual manipulation or logic.
• Capture data at the lowest level required for reporting and analytical purposes in the appropriate application
• The lowest level may not be used in all instances of reporting• Data will be captured and summarized via defined hierarchies for ease of use
Chart of Account DesignLeading Practices
Leading Practices
9
• Create a scalable solution to allow for acquisitions and other corporate growth
• Keep the transaction system views in the subsidiary ledgers, not in the general ledger• Fixed asset classes, for example, would be house in the subsidiary ledger. However, data linkages are
established to facilitate efficient reporting and analysis.• Data in the subsidiary is available via the reporting solution (level of detail determined during design phase)
• Utilize ERP delivered functionality, where possible, for creating links between sub-ledgers. • Provide drill-down from the General Ledger to sub-ledgers for easy analysis
• Apply and consistently use the global Code Block structure across all groups and applications:
• Common, shared Code Block values and definitions should remain constant (e.g., General Ledger BU should have consistent definition across all ledgers).
• Sub-ledger systems (e.g., AP, Billing) can use flexible Code Block elements for their own purposes (such as vendor
id, customer number, etc.); these values will not be shared by other systems.
• Use a standard Code Block for all legal entities to facilitate consolidations and eliminations.
• Consider the impact of proposed Code Block on data entry. Minimize key strokes at data entry where possible and have maximum visibility on single window.
• Process all transactions within a reasonable timeframe. Some roll-ups may not be efficient for allocation or report processing; too broadly defined fields may have too many values leading to inefficiencies, etc.
• Code block must be easily auditable.
Chart of Account DesignLeading Practices (cont’d)
Leading Practices
10
• Establish and enforce a comprehensive policy for Master Data governance (including CoA, profit centers, cost centers, etc.)
• Centralized Master Data group
• Cleary define ownership and controls policy
• Cleary define maintenance process
• Aggregate and summarize transactions from all subsidiary ledgers to the general ledger on a more frequent basis, e.g. weekly, daily, instantaneous
• Fixed Asset and Inventory modules are integrated with the Purchasing/Accounts Payable application to eliminate re-keying of Fixed Asset detail
Chart of Account DesignLeading Practices (cont’d)
Leading Practices
11
Leading Practices
• Define at least three key GL segments: Balancing Block, Cost Center Block, and the Natural Account.
• Define a Legal Entity GL segment as the balancing segment.
• Utilize a Product or Management Entity G/L segment to differentiate between offerings, services, or business segments.
• Keep G/L GL Flexfield structure simple (between 5 - 8 segments) for ease of maintenance and use.
• Set aside at least one “To Be Determined” G/L segment for meeting future business needs
• Post summary transactions to the GL, maintain the detail in the sub-ledger, and utilize drill-down functionality for inquiries.
• Keep each dimension as a separate segment. Avoid having more than one meaning for a segment (avoid “smart coding”). If the definitions are not discrete, and/or transaction values are not material, the segment will quickly become obsolete.
• Achieve vertical structures through Oracle parent-child relationships rather than by adding additional horizontal segments.
Chart of Account DesignHertz Oracle Code Block Leading Practices
12
Leading Practices
• Establish logical account ranges that are well understood across the enterprise. This will help reduce overall report definition maintenance.
• Maintain the appropriate level of detail within a segment. Too much detail may lead to complicated reports and maintenance.
• Design the GL Report Key segments so that they do not change often over time. This will allow for more meaningful period-to-period comparisons.
• Do not use dependent segments unless the segment/sub-segment hierarchy can be applied to all segment values.
Do not create a separate segments to track projects and/or assets, if you are implementing Oracle Projects and/or Oracle Assets, respectively.
If all detail resides in one system or in a group of tightly integrated applications (for example
revenue by product in AR) and is not needed in processing, retain the detail in the sub-ledger and do not include it in the accounting Flexfield. Facilitate reporting requirements outside of the general ledger.
If you need to capture detailed information about a segment (revenue and expense) in multiple systems that all pass data to the general ledger, then include that segment in your accounting Flexfield
Chart of Account DesignHertz Oracle Code Block Leading Practices (cont’d.)
13
Leading Practices
Evaluate the benefit of Income Statements by dimensions such as Product, Management Entity, or Operating Unit if it requires extensive allocation of costs below gross margin.
Segments that are frequently defaulted should appear toward the end of the Flexfield. This will increase the data entry speed.
Ensure that the length of each segment is long enough to accommodate current and future needs. If frequent restructurings anticipated, then allow enough positions to avoid having to recycle values.
Choose a segment separator and segment characters that will speed data entry. For example, 01.300.300456, is significantly faster to enter than BLT/CPS/300456. GL Report Keys that can be entered solely from a numeric key pad allow for the quickest data entry.
Avoid two segments used for the same thing. For example, if you need to record and report on both zones and regions, then use a single segment. Because regions are typically groups of zones, regions can be created using a district segment by defining a parent for each region, with relevant zones as children.
Ensure that the use and meaning of a segment is well understood. Ensure that their is a common segment nomenclature across the organization. Confusion of segment use and meaning can lead to a rapid decline in the usefulness of stored data.
Chart of Account DesignHertz Oracle Code Block Leading Practices (cont’d.)
14
Leading Practices
Consider the sources of information when determining complex accounting structures. In Oracle, non-financial employees will need to understand account distributions for purchase requisitions, expense reimbursements, time reporting and analysis. The more complex the accounting structure the more training that will be required.
Other reporting/data warehouse tools should be considered to complement Oracle GL reporting capabilities (e.g., OFA, OSA, Hyperion, other OLAP tools). This will alleviate the need to capture and maintain all the data in Oracle GL (e.g., customer, sales, etc.).
Normalize the data - Do not include codes that can be derived from others (e.g., region or state can be derived from location).
Segment re-use - While sometimes okay when segment only applies to one or a few accounts (e.g., reusing employee number segment for customer ID), this is not recommended for reporting and validation table reasons. (If segment only applies to one or a few accounts, it may not belong in the GL Report Key to begin with.)
Be practical - Is data available? Is it needed to run the business? Is there a better way of getting it (e.g., a Fixed Asset system could be used for additions, retirements, sales, transfers, of assets)?
• Establish naming convention definitions and policies to enforce the creation, usage and maintenance of the reporting key.
Chart of Account DesignHertz Oracle Code Block Leading Practices (cont’d.)
15
When the Global Code Block design is complete, it is expected that the following will have been developed:
• A common language that applies to all users across business units and geographies
• A Code Block design and associated value sets which have clear, single meanings
• A simplified and reduced number of Code Block values
• A Code Block structure that:
• Reduces risk specific to reconciling and mapping financial data
• Reduces inconsistent use of data elements across geographies and business units
• Allows for the automation of critical activities associated with Hertz consolidator roles (e.g., accounting for intercompany transactions, managing allocations)
• Reduces amount of manual effort required to reconcile and report on financial data
• Supports a deeper and broader set of reporting requirements
• Streamlines governance processes and systems maintenance
• Increased amount of time available for financial data analysis
• Provides for a streamlined and enhanced Planning and Forecasting capability
• Enhances ability to integrate new acquisitions, joint ventures, and property sales
Chart of Account DesignExpected Outcomes
Leading Practices
Thin vs. Thick General LedgerData Dimensions
Basic Financial(Legal / Statutory)
Basic Financial(Legal / Statutory)
Business Analytics(Management)
Business Analytics(Management)
Thin Thick
Representative Data Structure Elements:
Information Types:
Legal Entity
Natural Account
Cost Center (location – Management Entity)
Intercompany Legal Entity
Transaction Type
Function (COE)
Operating Unit (Airport, Off Airport, Car Share, Advantage)
Customer Segment
Project ID
Product Group / Collections
Asset Class
Future Use
Thick Ledger – Ledger dimensions extended to support detailed analysis and external reporting
Utilized as central data model, staging, and reporting construct
Supports detailed legal, statutory, internal and external reporting and analysis
Thin Ledger – Minimal ledger dimensions to support legal entity and statutory requirements
Minimal data to support “Record to Report” concept
“Mission Critical” operational design
16
Leading Practices
Data Structure Elements:
Legal Entity
Natural Account
Cost Center (location – Management Entity)
Intercompany Legal Entity
Transaction Type Function (COE)
Asset Class
Operating Unit (Airport, Off Airport, Car Share, Advantage)
Customer Segment
Project ID
Product Group / Collection
Option 1:
Legal Entity
Natural Account
Cost Center (location – Management Entity)
Intercompany Legal Entity
Future Use
Option 2:
Legal Entity
Natural Account
Cost Center (location – Management Entity)
Intercompany Legal Entity
Transaction Type Asset Class
Function (COE)
Project ID
Product Group / Collection Future Use
Option 3:
Legal Entity Natural Account Cost Center (location – Management
Entity)
Intercompany Legal Entity Transaction Type Function (COE) Asset Class Operating Unit (Airport, Off Airport,
Car Share, Advantage) Customer Segment Project ID Product Group / Collection Future Use
Thin vs. Thick General LedgerRecommendations
Thin Thick
Leading Practices
17
18
Chart of Account DesignTarget Architecture
Technical Architecture
19
Chart of Account DesignGeneral Ledger to Sub Ledger Relationship
Technical Architecture
Chart of Account DesignMultiple Representations
20
SLA
Transaction
Accounting
Sub Ledger Transactions
SLA
Corporate Ledger(Primary Ledger)
Local Statutory Ledger(Secondary Ledger)
OracleAccountsPayable
OracleAccounts
Receivable
OracleFixed
Assets
Other Subledgers
Legal Entity
A single Sub Ledger transaction can be posted to two ledgers using the multiple representations functionality.
SLA: Sub Ledger Accounting
Technical Architecture
Chart of Account Design Integrated System ArchitectureLeading companies deploy a system architecture that features a seamless integration of all components, from the transaction level detail to consolidated statutory reporting.
Technical Architecture
21
The new COA design is based on new Oracle ERP technology Hertz will implement in the near future. The functionality the new Oracle ERP introduces allows Hertz to expand the depth of information it can capture and utilize for decision making purposes:
22
• Flexfield String: Segments make up distinct Flexfield strings. Reporting is a matter of combining different segments of the Flexfield string to pull the required data.
• Hierarchies: Each segment can be rolled into a relational structures (hierarchies). Hierarchies enable high and low level reporting. (Legal, Management, Operational, Geographic)
• Maintenance: Each segment has a distinct definition. Requests for new segment values need to be evaluated against the definition to ensure they are in the proper segment. Segment values may be in wide ranges to allow easier hierarchy maintenance.
• Commitment Control: Budgeting is done at multiple levels for multiple audiences. The flexibility of the Flexfield string allows for robust budgeting.
• Accounts: An account structure will be utilized that will include hierarchal structures. Natural Accounts most often are summary level accounts. Sub Accounts are at the lowest levels and are the segment values.
• Standardized Entries: The ERP system will systematically require standardization of data entries into the new segment values.
Chart of Account DesignKey Changes
Technical Architecture
Chart of Account DesignAccounting Flexfields (General Ledger)
23
• The Oracle Accounting Flexfield (reporting key) is used to post accounting transactions in Oracle GL.
• It is a data model used to capture and analyze business transactions in the Oracle Accounting Ledgers according to business and statutory requirements.
• Comprised of multiple segments, as shown above
• A value set is the list of values for one segment, such as the list of Legal Entities. Segment values are numbers or codes within each segment, such as Legal Entities 001 and 002 or Natural Accounts 4100 and 5100.
• A combination is one full accounting Flexfield with all segment values• Values are stored as numbers, but can/will be translated to alphas in the reporting solution• Example Flexfield string:
001 – Hertz Worldwide
Legal
Entity
Legal
EntityManagement
Entity
Management
EntityNatural
Account
Natural
AccountIntercompanyIntercompany Future
Use
Future
UseFuture
Use
Future
Use
Accounting Flexfield Structure
001.24600.1285.060.55.000000
Technical Architecture
Chart of Account DesignSegments
24
Legal
Entity
Legal
EntityManagement
Entity
Management
EntityBusiness
Line
Business
Line CustomerCustomerProductProduct FunctionFunctionNatural
Account
Natural
Account
Segment Segment Segment Segment
Example Accounting & Reporting Segments
• Segments are individual dimensions that define the characteristics of the reporting key.
• Segments define how you transact and report both fiscally and management reporting purposes.
• Reporting hierarchies can and will be established in each segment by defining Oracle parent-child relationships
• An example of this would be a Natural Account that can be drilled down on to view the accounts that are summarized into that Natural Account.
• The combination of segments can include cross-validation rules. Cross validation rules define whether a value of a particular segment can be combined with specific values of other segments.
• An example of this would be a RAC Management Entity cannot be combined with a specific HERC account
• In Oracle, there are mandatory segments that must be setup to allow accounting transactions to be processed.
• Some of the above segments will not be contained in the GL code block, per se. They will be attributes of the data and derived based on pre-determined relationships and/or hierarchies
Future
Use
Future
Use
Segment Segment Segment Segment
Technical Architecture
IntercompanyIntercompany Future
Use
Future
Use
Segment Segment
GL GL GL GL GL GL Reporting Reporting Reporting Reporting
Chart of Account DesignGuiding PrinciplesHertz COA design is driven by financial, management and regulatory data requirements. A flexible COA design is necessary to satisfy all requirements.
25
Flexfields
LegalEntity
Mgmt.Entity
Natural Account
Interco.
Hertz Global – 001
Hertz Systems - 016
Phila. Downtown – 18010
York, PA - 68050
Cash A/R Depreci
ation …
Hertz Global – 001
Hertz Systems - 016Val
ues
1. Each Flexfield is a clearly distinguishable view of data.
2. Each Flexfield has a list of values.
3. The list of values of one Flexfield may be viewed against the list of values of another Flexfield. This is done via the creation of combinations (crossings of Flexfield values)
1. A Flexfield may have descriptive flex fields (DFFs). A DFF is a specific item coupled with a Flexfield. Each value in the Flexfield can have a DFF value.
2. The DFFs of one Flexfield can only be viewed against the list of values of that Flexfield. The DFFs on one Flexfield cannot be viewed against the list of values of another Flexfield.
Dimensionalizing data will ensure that: The future code block is more aligned with the functionality of a relational database Data is maintained by creating manageable lists of values The size of the Chart of Accounts is greatly reduced The code block provides a flexible and evolving structure that accommodates business change
Descriptive Flexfield
Product Customer Function
Airport Off Airport HES Leasing Car Share
Cars Vans Air Cranes Pumps
Commercial
Discretionary
Industrial Fragmente
d
HR IT Marketing Legal PropertyV
alu
es
BusinessLine
Technical Architecture
XXX . XXXXXX . XXXX . XXXXX . XXX . XX . XXXX
IntercompanyManagement Entity
Legal EntityNatural Account
Future Use
27 characters (7 data fields)
26
Chart of Account DesignFlexfield Structure – Decomposition of Design
Technical Architecture
100 . 235000 . 4050 . 40505 . 000 . 00 . 0000
Hertz Corporation RAC . Downtown Dallas . Vehicle Maintenance . Car Maintenance . 000 . 00 . 0000
Technical Structure
Example String
Translated
Future Use
Sub Account
Chart of Account DesignKey GL FlexfieldsHertz COA design is driven by financial, management and regulatory data requirements. A flexible COA design is necessary to satisfy all requirements.
27
COA Segment
Legal Entity Management Entity Natural Account Intercompany Future
Usage Who owns it? Where (physically or logically) do transactions occur?
What is the nature of the transaction?
With whom did we do business internally?
Reserved for future needs as may be required
Definition / Parameters
• Properly defined Legal Entity for statutory reporting purposes
Measurement and control of a unique set of revenues and/or costs (e.g., locations) Lowest level of detail is Cost Center (e.g. locations)
Measurement of financial transactions of a unique nature (e.g., assets, liabilities, revenues, expenses) Generally used to support the preparation of statutory reports & management reporting
Facilitates intercompany transaction identification and reconciliation
Allows flexibility to adapt to future data needs as may be required
Comments May also represent a non-legal entity if, for all intents and purposes, that organization acts and has the same requirements, e.g., fully balanced set of books, as a Legal Entity May also represent a consolidating entity as required for consolidation purposes
Each Management Entity should have one and only one designated owner Management Entity will generally only relate to P&L accounts for transaction purposes. May be used with balance sheet accounts to facilitate reconciliations and adequate internal controls To be defined at the lowest level at which you want to measure and manage revenues and/or costs
Natural Accounts are typically defined at the minimal level of granularity required to meet consolidated statutory (e.g., US GAAP) reporting requirements Additional granularity may be defined, e.g., local statutory or tax to meet other requirements
Intercompany segment is only relevant when a transaction crosses two or more Legal Entities Intercompany segment will only be populated for intercompany balancing accounts
Although Future segments are rarely ever implemented in practice, it is a leading practice to include them as a risk mitigation factor
Technical Architecture
28
Consolidated HFM REVENUE
Prime Revenue300 3000-3049 Rental Revenue305 3050-3099 HCM Operating Revenues310 3100-3149 Revenues - Foreign - Trucks
315 3150-3199Revenues - Foreign - Car Leases
320 3200-3249 Premium Revenues325 3250-3299 REVENUES-OPERATING
330 3300-3349RENTAL REVENUE & ADJUST.
335 3350-3399 RENTAL REVENUE - TOOLS340 3400-3449 REVENUES-FOREIGN OTHER345 3450-3499 Other Rental Revenues
• Oracle R12 in combination with the Account Receivables module will record all revenue transaction by Legal Entity, Management Entity, Natural Account
• Product and Customer Detail will stored in the sub-ledger
• HFM will consolidate all Revenue results from the Oracle R12 GL system
• OBIEE, HFM, and Essbase will allow the end-users to report Revenue at multiple levels of the Legal Entity or Management Entity structure
• End-users will also be able to drill into the detailed account rollups
ERP –GL Prime and Sub Account
HERTZ GLOBAL HOLDINGS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Consolidated Statement of Operations
Chart of Account DesignAccounting Results Data Flow
Technical Architecture
29
• Oracle R12 in combination with the Inventory and Fixed Asset module will record all transaction by Legal Entity, Management Entity, Natural Account
• Asset and Inventory Details will be stored in the sub-ledger
ERP –GL Prime and Sub Account
Consolidated HFM PPE
• HFM will consolidate all ledger accounts and legal entity activity relating to PPE
Reconciliation of GAAP to NON GAAP Earnings measures
• OBIEE, HFM, and Essbase will allow the end-users to report on PPE at multiple levels of the Legal Entity or Management Entity structure
• End-users will also be able to drill into the detailed account and asset class rollups
Chart of Account DesignPP&E Data Flow
Technical Architecture
30
• Oracle R12 in combination with the Inventory and Fixed Asset module will record all transaction by Legal Entity, Management Entity, Natural Account
• Asset and Inventory Details will be stored in the sub-ledger
ERP –GL Prime and Sub Account
Consolidated HFM DOE
• HFM will consolidate all ledger accounts and legal entity activity relating to DOE
• OBIEE, HFM, and Essbase will allow the end-users to report DOE at multiple levels of the Legal Entity or Management Entity structure
• End-users will also be able to drill in to the detailed account rollups
Consolidated Statement of Operations
Chart of Account DesignDirect Operating Expense Flow
Technical Architecture
HERTZ GLOBAL HOLDINGS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Hertz Investors, Inc.STATEMENTS OF OPERATIONS
The Hertz Corporation STATEMENTS OF OPERATIONS
Hertz International STATEMENTS OF OPERATIONS
Holland BVSTATEMENTS OF OPERATIONS
Hertz Global Holding Inc.
Hertz Investors
The Hertz Corporation
Hertz International
Holland BV
Chart of Account DesignLegal Entity Drill Down Example
31
Technical Architecture
RAC US.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Central RegionSTATEMENTS OF OPERATIONS
Midwest ZoneSTATEMENTS OF OPERATIONS
Area L22P1STATEMENTS OF OPERATIONS
Profit Center L2201STATEMENTS OF OPERATIONS
RAC US
Central Region
Midwest Zone
Area L22P1
Profit Center L2201
Chart of Account DesignManagement Entity Drill Down Example
2201 O’Hare Airport
2201 O’Hare AirportSTATEMENTS OF OPERATIONS
32
Technical Architecture
33
• HFM and the Reporting tools will provide the External Reporting and access to the supporting GL detail
• OBIEE Data Warehouse will pull the detail from Wall Street and support the accounting drill down structure
• All debt detail should be stored in the Wall Street Workstation
• The General Ledger should store only aggregated summary account level information by the required legal entities
Chart of Account DesignDebt Record to Report
Technical Architecture
Definition and Purpose: The Legal Entity for which financial statements are produced. Tax and statutory requirements define the Legal Entity structures
Required in ERP system(s):Required for Hyperion Planning:
YesYes
Proposed Length / Format: 3 / Numeric
Examples: Hertz Global Holdings Inc., Hertz New Zealand Holdings Ltd.
Tracked in ERP: Only one legal entity in ERP per regulatory locations, other entities are tracked as business units / management entities in the ERP ledger
Key Impacts: • Legal Entity will default on all transactions and can be changed as needed
• Legal Entity will be required on all GL entries• Each Legal Entity can be maintained in its own business unit
Benefits: • Ability to report separately on Legal Entities for management, financial, and compliance reporting
• Ability to report in native currency for country-specific reporting requirements and in US dollars for consolidation
• Ability to consolidate legal entities as needed• Secures data by business unit
Segments in the Proposed COA:Legal Entity
Proposed Segments
34
Segments in the Proposed COA:Legal Entity
Proposed Segments
35
Hertz Global Holdings, Inc
Hertz Investors, Inc
HDTMS, Inc
The Hertz Corporation
HIRE (Bermuda) Ltd
Hertz International Ltd
Navigation Solutions LLC
Smartz Vehicle Rental Corp
Hertz Systems Inc
Hertz Claim Management Corp
Brae Holding Corp
Hertz Equipment Rental Corp
Executive Ventures Ltd
Hertz Fleet Funding LLC
Hertz Technologies Inc
Hertz Funding Corp
Hertz Transporting Inc
Hertz Rent A Car (Shanghai) Co Ltd
Hertz Vehicle Financing LLC
Hertz General Interest LLC
Hertz Vehicle Sales Corporation
Hertz Global Services Corp
Simply Wheelz LLC
Hertz Local Edition Corp
Hertz Aircraft LLC
HCM Marketing Corp
Hertz Equipment Rental Co Holdings
Netherlands BV
24/7 Studio Equipment Inc
CCMG HERC Sub Inc
Matthews Equipment Ltd
Nova Scotia Company
Western Shut-down Ltd
Hertz Canada Equipment Rental
Partnership
Hertz Vehicles LLC
Stuugroep
Hertz NL Holdings
Hertz Asia Pacific (Japan) Ltd
NameTitle
Hertz Asia Pacific Pte Ltd (Sinapore)
NameTitle
Hertz New Zealand Holdings Ltd
Dan Ryan Car Rentals Ltd
NameTitle
Hertz Hong Kong Ltd
EVZ LLC
Hertz Claim Management SA
Hertz Do Brazil
Hertz Investments Ltd
Hertz Latin America S.A. de CV
Hertz Puerto Rico Holdings Inc
Hertz Equipment Rental Intl Ltd
ACE Rentals Tourism
Enterprises Ltd
Hertz New Zealand Ltd
Hertz Holdings Netherlands BV
FCC 2
Hertz de Espana SL
FCC 1
Hertz Alquiler de Maquinaria SA
Simply Wheelz SA
Hertz International RE Ltd
Apex Processing Ltd
Upstart AB
Hertz Europe Service Centre Ltd
Swedish Vehicles Services AB
*Note: Not all levels shown
The Management Entity represents the business unit operating structure within Hertz. Management Entity contains the cost center and profit center structures, usually physical locations.
36
• Intended use of Management Entity:
• Consolidation segment of all Hertz cost centers
• Cost centers are best defined as locations (RAC, HERC, etc.). Cost centers in the structure also reside at the corporate level.
• Cost centers (locations) reside in a hierarchal format. The hierarchy will consolidate cost centers into Profit Centers, Pools, Zones, Regions, Countries, etc.
• Current hierarchies differ slightly between Business Units (RAC/HERC) and geographies. Where possible, efforts should be made to enforce congruency.
• Changes to hierarchies structures could result in realignment of management structures
• For specialized or custom management and reporting purposes, remaining segments should be utilized.
• Excluded from Management Entity segment:
• Operating Unit structures built for specialized reporting needs (airport, off airport, etc.)
• Accounts
• Intelligent coding built in for specialized cost center use
• Specific transaction activity (e.g. locations for posting advertising spends)
Chart of Account DesignManagement Entity
Proposed Segments
Segments in the Proposed COA:Management Entity
Definition and Purpose: The Management Entity represents strategic business units within Hertz. Management Entity contains the cost center and profit center structures, usually physical locations, in a hierarchal format.
Required in ERP system(s):Required for Hyperion Planning:
YesYes
Proposed Length / Format: 6 / Numeric
Examples: Corporate cost centers, RAC locations, HERC locations, Advantage, HCM, RAC Car Sales, RAC Car Share, Zones, Pools
Tracked in ERP: Only one Management Entity configuration in ERP system.
Key Impacts: • Management Entity will default on all transactions and can be changed as needed
• Management Entity will be required on all GL entries• Each Management Entity can be maintained in its own business unit
Benefits: • Capacity to report separately on Management Entities for management, financial, and compliance reporting
• Ability to consolidate Management Entities as needed• Secures data by business unit• Reduces need for strategic business unit specific accounts• Reliance on other segments to achieve specialized reporting (e.g.
off airport) rather than introducing the intelligence into the hierarchy
Proposed Segments
37
Proposed Segments
38
Level 8
Level 7
Level 6
Level 5
Level 4
Level 3
Level 2
Level 1
Level 0
Section
Location
RAC Americas
Country
Region
Zone
Pool
District
Location
RAC Americas
Country
Region
RAC International
Europe
Region
HERC WW
Country
Region
Zone
Pool
District
Section
Location
RAC Other Intl Americas
Country
Pool
District
Section
Location
Zone
Pool
District
Section
RAC International
APAC
Country
Region
Zone
HERC Americas
Section
Location
District
Pool
Management Entity structures vary across organizational and geographic areas of the corporation. The following structures are recommended to bring the various organizations and geographies in order to facilitate a common management structure and language.
Chart of Account DesignManagement Entity – Global Structures
39
Chart of Account DesignManagement Entity – Global View
Proposed Segments
Bu
sin
ess
Un
itD
ivis
ion
Re
gio
n /
Co
un
try
Hertz
HERC
HCM
RAC
Corporate
RAC International
RAC Americas
RAC Admin/Other
HERC Americas
HERC Europe
Corporate CC’s
Corporate - Other
RAC Europe
RAC APAC / Other
International (AUS, NZ, China,
Other APAC)
RAC US
RAC Other Int’l Americas (CA, BR, PR, LA
Licensees)
RAC Admin
RAC Other
HERC US
Canada
HERC NA Corporate
HERC Italy
*Note: Not all levels shown
HERC Spain
HERC France
HERC Admin/Other
HERC Other
RAC International Admin/Other
RAC NA Admin/Other
RAC Licensees
HERC Licensees
40
Chart of Account DesignManagement Entity – RAC Americas
Proposed Segments
Re
gio
n /
Co
un
try
RAC Americas
RAC US
RAC Other Int’l Americas
Mid Atlantic Region
Southeast Region
Northeast Region
Central Region
Southwest Region
Western Region
Puerto Rico
Brazil
Canada
Alberta & Saskatchewan
Quebec & Maritimes
British Columbia
Ontario
Un
itD
ivis
ion
Zo
ne
/
Re
gio
n
*Note: Not all levels shown
RAC NA Admin Other
RAC NA Admin
RAC US Car Sales
RAC US Admin/Other
Field Rollup
West Central Region
South Pacific Locations
South Pacific Car Share
South Pacific Leasing
South Pacific Advantage
North Pacific Locations
North Pacific Car Share
North Pacific Leasing
North Pacific Advantage
Hawaii Locations
Hawaii Leasing
Hawaii Advantage
Florida Locations
Florida Car Share
Florida Leasing
Florida Advantage
Southeast Locations
Southeast Car Share
Southeast Leasing
SoutheastAdvantage
Northeast Advantage
New York Locations
Northeast Leasing
New York Car Share
Northeast Car Share
New York Leasing
Northeast Locations
New YorkAdvantage
Southwest Locations
Southwest Car Share
Southwest Leasing
Southwest Advantage
West CentralCar Share
West CentralLeasing
West CentralLocations
West CentralAdvantage
Mid AtlanticLocations
Mid Atlantic Car Share
Mid Atlantic Leasing
Mid Atlantic Advantage
MidwestLocations
Midwest Car Share
MidwestLeasing
MidwestAdvantage
North CentralLocations
North CentralCar Share
North CentralLeasing
North CentralAdvantage
RAC NA Other
41
Chart of Account DesignManagement Entity – RAC International
Proposed Segments
RAC International
RAC Europe
RAC APAC / Other International
Northern Europe
Southern Europe
APAC
UK
Germany
Belgium/Luxembourg
Netherlands
Switzerland
Slovakia
Czech Republic
Italy
Spain
France
Portugal
Australia
New Zealand
China
Un
itD
ivis
ion
Reg
ion
Co
un
try
*Note: Not all levels shown
RAC International Admin/Other
Other APAC
HESC
HEL
HEA
Ad Fund
Europe Car Sales
HCM
Netherlands Car Sales
Switzerland Car Sales
Belgium Car Sales
France Car Sales
Germany Car Sales
Italy Car Sales
UK Car Sales
Spain Car Sales
ROC Geneva
42
Chart of Account DesignManagement Entity – HERC US
Proposed Segments
HERC US
HERC Central
HERC Western
HERC Eastern
HERC US Admin
14
15
13
16
12
17
11
18
10
19
70
75
67
34
35
33
37
32
38
31
39
30
44
45
43
46
42
47
41
48
40
49
64
65
63
66
62
67
61
69
60
74
75
73
76
72
77
71
78
70
79
Div
isio
nR
eg
ion
Zo
ne
*Note: Not all levels shown
43
Chart of Account DesignManagement Entity – HERC Canada
Proposed Segments
Canada
Western Canada
Canada Admin
Eastern Canada
23
24
22
25
21
28
20
29
53
55
52
58
51
59
50
Div
isio
nR
egio
nC
ity
*Note: Not all levels shown
44
Chart of Account DesignManagement Entity – HERC France
Proposed Segments
HERC France
NORD / PICARDIE
OUEST
ILE DE FRANCE
HERC France - Other
BOURG / RH-ALP / PROV /
LANG-ROUSS / S.O.
Bourg-City 4
Bourg-City 5
Bourg-City 3
Other Bourg
Bourg-City 2
Bourg-City 1
ILE DE FRANCE-City 1
ILE DE FRANCE-City 2
ILE DE FRANCE-City 3
ILE DE FRANCE-City 4
ILE DE FRANCE Other
ILE DE FRANCE-City 5
NORD / PICARDIE-City 3
NORD / PICARDIE-City 4
NORD / PICARDIE-City 2
NORD / PICARDIE Other
NORD / PICARDIE-City 1
OUEST-City 5
OUEST-City 6
OUEST-City 4
OUEST-City 7
OUEST-City 3
OUEST-City 8
OUEST-City 2
OUEST - Other
OUEST-City 1
HERC France HQ
France HES
Div
isio
nR
eg
ion
Cit
y
*Note: Not all levels shown
45
Chart of Account DesignManagement Entity – RAC North American Example
An example of the RAC North American Management Entity structure is below. Note the inclusion of Car Sales, Car Share, Advantage and Hertz Transporting in their respective geographic hierarchies. These structures are also present in the EMEA hierarchy at the same relative levels. Questions: Should these CC’s be included in their respective areas/profit centers etc?
Proposed Segments
* Note: Current Area numbers above. These will change in the new ERP system
Business Division Country Region Zone Pool DistrictTotal RAC
RAC AmericasRAC US
Field RollupSouthwest RegionWest CentralNortheast RegionMid Atlantic Region
Mid Atlantic LocationsL18P1L18P10L18P2L18P3L18P4L18P5L18P6L18P7L18P8L18P9Other MA Areas
Mid Atlantic Car ShareMid Atlantic AdvantageMid Atlantic Leasing
46
Chart of Account DesignManagement Entity – RAC North American Example
An example of the RAC North American Management Entity structure is below. The North American Management Entity structure differs from Europe in its use of hierarchal structures. There is an open question of whether the structures should be expressly aligned.
Proposed Segments
* Note: Current Location, Area and Profit Center numbers above. These will change in the new ERP system
Business Unit Division Country Region Zone Pool District Section DescriptionTotal RAC
RAC AmericasRAC US
Field RollupSouthwest Region
Southwest LocationsL16P2
L16271612 Lawton Airport1627 Oklahoma City OAP
L16401640 Tulsa
L16421642 Tulsa Off Airport1643 Tulsa Off Airport District 11646 Tulsa Off Airport District 27533 Bartlesville HLE, OK7536 Tulsa West. PL7538 South Park, OK (closed)7539 Tulsa - Midtown, OK
47
Chart of Account DesignManagement Entity – RAC International Example
Business Unit Division Region Country Subdivision City Location StorefrontDescriptionTotal RAC
RAC EMEARAC Europe
Northern EuropeUK
GermanyGermany Car SalesGermany Car ShareGermany Stations
GE.BERLINGEAHR061 AhrensburgGEBER060 BERLIN, BUDAPEST STR.GEBER061 BERLIN, KARL MARX STR.GEBER062 BERLIN BEHRENSTR.GEBER063 HERZBERGSTR.GEBER064 BERLIN - Spandau
An example of the RAC International Management Entity structure is below. The European Management Entity structure differs from the North American structure in the fact that Europe does not utilize Pools and Profit Centers in the same manner. This is an open question of whether the structures should be expressly aligned.
Proposed Segments
* Note: Current location numbers above. Location numbers will change in the new ERP system
48
Chart of Account DesignManagement Entity – HERC North American Example
An example of the HERC North American Management Entity structure is below. The North American Management Entity structure differs from Europe in its use of hierarchal structures. There is an open question of whether the structures should be expressly aligned.
Proposed Segments
* Note: Current Zone and Location numbers above. These will change in the new ERP system
Business Unit Division Region Zone Location DescriptionRAC EuropeTotal HERC
HERC AmericasHERC US
HERC Northeast10
9101 Flint, MI9102 Ft. Wayne, IN9103 Wixom, MI9104 HSE Detroit Entertainment Services9105 Grand Rapids, MI9109 Delaware City, DE (closed)
111213141516171819
49
Chart of Account DesignManagement Entity – HERC International Example
An example of the HERC International Management Entity structure is below. The European Management Entity structure differs slightly from North America in its use of hierarchal structures (Cities vs. Zones). There is an open question of whether the structures should be expressly aligned.
Proposed Segments
* Note: Current Zone and Location numbers above. These will change in the new ERP system
Business Unit Division Region City Location DescriptionTotal HERC
HERC EuropeHERC France
BOURG / RH-ALP / PROV / LANG-ROUSS / S.O.Bourg-City 1
HFALI040 ALBI
HFLYO040 CHASSIEU Bourg-City 2Bourg-City 3
HFCOL040 COLOMIERSHFTLU041 TOULOUSE NORD
Bourg-City 4Bourg-City 5Other Bourg
50
Chart of Account DesignManagement Entity – Corporate Example
To the right is an example of the Corporate Management Entity structure is below. The Corporate Management Entity structure will contain cost centers used enterprise wide.
Please note that this is not an exhaustive list of corporate cost centers.
Proposed Segments
* Note: Current cost center numbers above. These will change in the new ERP system
Level 1 Level 2 Level 3 Level 4 DescriptionHertz Corporate
Corporate CC'sITMarketingPark RidgeDocument ManagementHR
76 Talent Management77 Training & Development
240 RAC - Worker's Compensation241 HERC - Worker's Compensation242 HCM - Worker's Compensation238 Payroll Department - OKC243 Corporate - Worker's Compensation253 Advantage Medical Plan254 Supplemental Short Term Disability
63 Employee Benefits64 Employment Practices67 Employee Compensation
AviationInvestor RelationsOther
Corporate - OtherExecutive VenturesTruck Surplus PropertiesABS SecuritizationCorporate FunctionsHertz Vehicle SalesOther
Chart of Account DesignManagement Entity – Proposed Numbering
Proposed Segments
51
Management Entity: 6 digits in length
Ranges: • 00001 – 09999 Corporate /
Admin• 10000 – 29999 RAC Americas• 30000 – 49999 RAC EMEA• 50000 – 59999 HERC Americas• 60000 – 69999 HERC EMEA• 70000 – 74999 HCM• 75000 – 79999 Reserved for
Future Use• 80000 – 89999 Reserved for
Future Use• 90000 – 99999 Reserved for
Future Use
The Management Entity segment structures should follow logical numbering patterns divided along naturally occurring breaks. The following are the proposed numbering patterns:
Sub-ranges of numbering can be introduced below the levels highlighted above. An example of this would be setting up numbering ranges for RAC US regions. However, caution should be exercised to avoid running out of numbers and/or complicating a simplified structure.
There is an open question to the team as to whether to follow best practices (non-intelligent, generic numbering patterns). The actual numbering sequence(s) is pending this decision.
The Business Line represents the strategic business function within Hertz. Business Line is associated with a physical operating location and allows for performance reporting of specific sets of locations, regardless of Management Entity structures.
52
• Intended use of Business Line:
• Quickly and easily identify performance of key business functions
• Ability to segment performance without increasing the scope of the Management Entity structure
• Business Lines will function as an attribute of locations (cost centers) and can be viewed in the same hierarchal structures
• An example would be viewing performance of off airport locations without having to specifically identify locations deemed as off airport. Views of off airport locations can be viewed at all levels of the Management Entity hierarchy, such as pool, zone and regional performance.
• Forgoes the necessity to group individual locations within the Management Entity hierarchy in order to view specialized rollups
Chart of Account DesignBusiness Line
Proposed Segments
Segments in the Proposed COA:Business Line
Definition and Purpose: Business Line is a strategic business function within Hertz. Business Line is associated with a physical operating location and allows for performance reporting of specific sets of locations, regardless of Management Entity structures
Required in ERP system(s):Required for Hyperion Planning:
YesYes
Proposed Length / Format: 3 / Numeric
Examples: Airport, Off Airport, Advantage, HES, Leasing, Car Share, Sales
Key Impacts: • Quickly and easily identify performance of key business functions• Ability to segment performance without increasing the scope of the
Management Entity structure• Operating units will function as an attribute of locations (cost
centers) and can be viewed in the same hierarchal structures
Benefits: • Management and performance reporting has the ability to view specific operating/performance segments without individually choosing locations
• Management and performance reporting can view specific performance segments within the define management structure hierarchies (Profit Centers, Zones, Regions, etc.)
Proposed Segments
53
54
• Intended use of Business Line:
• Business Line will be derived from cost centers.
• All cost centers will have an Business Line
• Corporate cost centers will be designated as “Other” Business Lines
Chart of Account DesignBusiness Line
Proposed Segments
Airport
Off - Airport
Advantage
Sales
Connect
Leasing
Other
Business Line
Car
Equipment
Wholesale
Auction
Retail
Admin/ACE Non HLE
HLE
Corporate
Agency
HES
HES
HERC
HCM
Rental
Services
Segments in the Proposed COA:Customer
Definition and Purpose: The Customer segment would be utilized to identify key customer attributes or logical groupings (programs, demographics, etc.) for management and financial reporting.
Required in ERP system(s):Required for Hyperion Planning:
YesTBD
Proposed Length / Format: 3 / Numeric
Examples: Commercial, Discretionary, Government, Replacement, Tour, Construction, Industrial, Fragmented
Key Impacts: • Customer Segment will default on all transactions and can be changed as needed
• Customer Segment will not be required on all GL entries• Customer Segment definitions will be maintained at a corporate
level• Customer level detail and specifics to be housed in the data
warehouse
Benefits: • Capacity to report separately on demographic and/or promotional performance for management and financial reporting
• Customer Segments would be fashioned in a hierarchal format for detailed to summarized views of performance
• Linkages established between Data Warehouse and reporting solution
Proposed Segments
55
56
Div
isio
nM
ajo
r C
ust
om
ers
Min
or
Cu
sto
mer
s
RAC
Government
Replacement
Discretionary
Tour
Commercial
Corporate
SmallBusiness
FrequentTraveler
InboundMarketing
DomesticUnaffiliated
Inbound Unaffiliated
DomesticMarketing
Miscellaneous
Bank
No. 1 Club
Associations
Opaque
AMEXPrograms
Travel Industry
AAA
Government
FleetReplacement
Insurance
Dealership
Self PayReimbursement
BodyShop
DomesticTour
InboundTour
*Note: Not all levels shown
Chart of Account DesignRAC Customer Segmentation
Proposed Segments
57
Chart of Account DesignHERC Customer Segmentation
Proposed Segments
Div
isio
nM
ajo
r C
us
tom
ers
HERC
Fragmented
Other
Industrial
Construction
*Note: Not all levels shown
General Rental
Segments in the Proposed COA:Product
Definition and Purpose: The Product segment represents views of Hertz products grouped in logical arrangements to facilitate in-depth understanding of business drivers
Required in ERP system(s):Required for Hyperion Planning:
NoTBD
Proposed Length / Format: 5 / Alpha Numeric
Examples: Cars, Vans, Air, Cranes, Electrical Material Handling
Key Impacts: • Product Segment will default on all transactions and can be changed as needed
• Product Segment detail will be contained in the Sub Ledger accounting modules
• Product Segment definitions will be maintained at a corporate level
Benefits: • Capacity to report separately on product performance for management and financial reporting
• Product Segments would be fashioned in a hierarchal format for detailed to summarized views of performance
Proposed Segments
58
59
Div
isio
nP
rod
uc
tT
yp
eP
rod
uc
tL
ev
el 1
RAC
Cars
Vans
Electric
Rent2Buy
Classic
Green
Fun
Prestige
*Note: Not all levels shown
Chart of Account DesignRAC Product Segmentation
Proposed Segments
60
Div
isio
nP
rod
uc
tT
yp
eP
rod
uc
tL
ev
el
1
HERC
*Note: Not all levels shown
Electrical
General
EarthMoving
MaterialHandling
Cranes
Pumps
Compaction &Paving
Vehicles
Aerial
Concrete &Masonry
Air
Retail Merchandise
Industrial
RoughTerrain
Vans
Trucks
Chart of Account DesignHERC Product Segmentation
Proposed Segments
Segments in the Proposed COA:Function
Definition and Purpose: The Function represents a departmentalized view of Hertz internal role groupings.
Required in ERP system(s):Required for Hyperion Planning:
YesTBD
Proposed Length / Format: 2 / Numeric
Examples: Finance, Human Resources, Technology, Marketing, Sales
Key Impacts: • Function will default on all transactions based on user profile & Account/Management Entity provided
• Function will not be required on all Sub Ledger entries• Function detail will be contained in the Sub Ledger accounting
modules• Function definitions will be maintained at a corporate level
Benefits: • Capacity to report separately on Function revenues/expenses for management and financial reporting
• Capacity to perform trial balance by Function
Proposed Segments
61
62
Chart of Account DesignFunction
Proposed Segments
Function
HR
IT
HCM
Legal
Franchise
Marketing
Fleet
Procurement
Finance
Property
Facilities
DocumentManagement
RiskManagement
CustomerCare
Sales
Allocation
Segments in the Proposed COA:Natural Account
Definition and Purpose: The Natural Account is used to transact and report on financial statement classification of a transaction (Asset, Liability, Net Assets, Revenue, Expense)
Required in ERP system(s):Required for Hyperion Planning:
YesYes
Proposed Length / Format: 4 / Numeric
Examples: Current Assets, Liabilities, Shareholders Equity, Revenue, Expenses
Key Impacts: • No intelligence built into accounting hierarchy. All required attributes captured by other dimensions.
• Required GL Segment (along with LE & ME/CC)• Globally defined account reporting segment values across the
company• Simplify naming and number of segment codes for transactions• Allows for posting summary transactions to the GL and maintaining
detail level transactions within the Sub Ledgers
Benefits: • Eliminates the need allocation, transfer, and accrued expenses at the sub-account level.
• Enterprise-level account reporting• Provides an opportunity to organize and rationalize Account
classifications with logical account ranges that are well understood across the enterprise
• Enforces consistency and reduces redundancy • Improved data and reporting quality
Proposed Segments
63
Nodes define the hierarchical relationship within the tree. Nodes can be categories (as in a group of liabilities)
Segments in the Proposed COA:Key Changes – Natural Account Hierarchies
Prime Accounts are typically representative of accounts found on common financial statements
Natural Account are the lowest level and are the segment values
The account hierarchy will be standardized across Hertz’s business units. Alternate hierarchies, or differing arrangements of the same primary accounts, can be made available to satisfy local regulatory reporting requirements such as IFRS calculated depreciation accounts.
64
BalanceSheetAssets
Current_AssetsLong Term Assets
PP&E (Net)PP&E (Gross)
PP&E Accum Depr. (US GAAP)
20000 - 20999
GoodwillLiabilities_Equity
LiabilitiesCurrent LiabilitiesLong Term LiabilitiesIntercompany Payables
Equity
Proposed Segments
Proposed Segments
65
1. Review of current accounting segments, allocation, intercompany, & transfer accounts.
2. Standardize numbering sequence and/or appropriate reporting account segment.,
3. Determine what transactional data will exist in sub-ledger modules; AP, AR, Purchasing, Inventory, etc. and create accounting rules.
4. Do not repeat transaction activity or segments that occur within other modules. Use the GL for roll-up, consolidation, and reporting
Example: Depreciation will be recorded in Fixed Assets & roll up to GL
General Ledger
eProcurement/ Purchasing/
PayablesAssets
Sales/ Billing/ AR
ProjectsWMS/
InventoryHR/
Payroll
PlanningBudgeting
Forecasting
T & EIndirect Tax
Management
AccountReconciliation
ToolsLIFO
PointOf
Sale
CreditManagement
TreasuryWorkstation
CorporateTax
FinancialConsolidation
Integrated Financial System- Daily Transactional Reporting- Monthly Transactional Reporting
Treasury
TimeCapture
Best of Breed Source SystemsIntegratedWorkplace
ManagementSystems
DataWarehouse
Best of Breed Post-Processing Tools
Reporting and Analytics
Dimensional Analysis
AnalyticsManagement
Reporting
External Financial Reporting
Specialized Billing
Segments in the Proposed COA:Natural Account Consolidation Process
Proposed Segments
66
Current Accounting Structure:
RAC NA FMS Sub-Prime Accounts
Count of Accounts 3,466
Count of Accounts not in HERC G/L 2,785
Count of Accounts with different Prime mappings in HERC G/L 85
Count of Accounts not available in HERC 7
Count of Accounts Description Differences (RAC vs. HERC) 562
RAC NA FMS Prime Accounts
Count of Primes 91
Count of Primes not in HERC G/L 50
Count of Prime Description Differences (RAC vs. HERC) 22
HERC NA FMS Prime Accounts
Count of Primes 61
Count of Primes not in RAC G/L 20
Count of Prime Description Differences (HERC vs. RAC) 22
HERC NA FMS Sub-Prime Accounts
Count of Accounts 1,244
Count of Accounts not in RAC G/L 558
Count of Accounts with different Prime mappings in RAC G/L 57
Count of Accounts not available in HERC 11
Count of Account Description Differences (HERC vs. RAC) 567
Segments in the Proposed COA:Natural Account: Current State
Proposed Segments
67
The Natural Account segment structures should follow logical numbering patterns divided along Financial Reporting categories such as Assets, Liabilities, Revenue, and Expenses. The following are the proposed numbering class categories:
GLOBAL PRIME PRIME ACCT RANGE DESCRIPTIONAssets
100 1000-1099 Cash110 1100-1149 Restricted cash115 1150-1199 Short-term investments120 1200-1249 Accounts receivable – affiliated companies125 1250-1299 Accounts receivable - customers130 1300-1349 Accounts receivable – other135 1350-1399 Reserve for uncollectible accounts140 1400-1449 Inventories145 1450-1499 Materials and supplies150 1500-1549 Prepaid expenses155 1550-1599 Revenue earning vehicles and equipment150 1600-1649 Investment in subsidiaries165 1650-1699 Fixed assets170 1700-1749 Franchises, concessions and contract costs175 1750-1799 Property, Equipment, Intangibles180 1800-1849 Leaseholds185 1850-1899 Deferred charges and other assets190 1900-1949 Intangibles195 1950-1999 Goodwill
• Assets Accounts: 1000-1999
• Sub-Accounts:TBD within each Asset Class
• Global Prime: Aligns with Asset Account Convention but will not be used within the GL COA; may reference as DFF in GL
Segments in the Proposed COA:Natural Account: Assets
Proposed Segments
68
Liabilities may require additional Account categories. Best practice dictates that if the activity takes place within another sub ledger, such as Intercompany AP, then the details stay within that sub ledger and roll-up to the GL within appropriate category**.
• Liability Accounts: 2000-2649
• Sub-Accounts:TBD within each Liability category
• Global Prime: Aligns with Liability Categories but will not be used within the GL COA
GLOBAL PRIME PRIME ACCT RANGE DESCRIPTION
Liabilities
200 2000-2099 Accounts payable – affiliated companies
210 2100-2149 Accounts payable – other
215 2150-2199 Accrued liabilities
220 2200-2249 Federal and foreign taxes on income
225 2250-2299 Accrued general taxes
230 2300-2349 Accrued Federal Taxes
235 2350-2399 Debt
240 2400-2449 Public liability and property damage
245 2450-2499 Deferred taxes on income
250 2500-2549 Minority Interest & Divisional Labor
255 2550-2599 PL & PD Reserves
260 2600-2649 Reserves - Def Income Taxes
**Another example would be the depreciation taking place in the FA sub ledger and rolling up to an overall Depreciation Account under Fixed Assets rather than multiple Depreciation Sub-Accounts within the Asset Category
Segments in the Proposed COA:Natural Account: Liabilities
Proposed Segments
69
Liabilities includes Shareholders Equity. The current Hertz accounting structure includes roughly 240 intercompany allocation accounts within shareholders equity. These accounts can be consolidated utilizing Oracle ERP functionality.
• Shareholders Equity:
2650-2999
• Sub-Accounts:TBD within each Shareholder Equity category
• Global Prime: Aligns with Liability Categories but will not be used within the GL COA
GLOBAL PRIME PRIME ACCT RANGE DESCRIPTION
Stockholders’ Equity
265 2650-2699 Capital
270 2700-2749 Retained Earnings
275 2750-2799 Foreign Currency Translation Adjustment
280 2800-2849 Equity Adjustments
285 2850-2899 Treasury and Unrestricted Stock
290 2900-2949 Division & Affiliates
295 2950-2999 Division & Affiliates - Foreign
Sub-Accounts examples: Common Stock, Preferred Stock, Capital Stock, Preferred Additional Paid-In Capital, Unamortized Restricted Stock
In Oracle General Ledger, you can define rules using the Global Intercompany System (GIS) to generate intercompany transactions automatically
Segments in the Proposed COA:Natural Account: Shareholders Equity
Proposed Segments
70
Revenue includes all forms of earned income and sales revenue. The current HERC accounting structure includes Cost of Sales as a Revenue (390) prime account. COGS is typically considered a income statement account. It has been moved between Revenue and Operating Expenses.
• Revenue: 3000-3649 (could go up to 3999)
• Sub-Accounts:TBD within each revenue category
• Global Prime: Aligns with Revenue categories but will not be used within the GL COA
GLOBAL PRIME PRIME ACCT RANGE DESCRIPTION
Revenue
300 3000-3049 Car Rental Revenue
305 3050-3099 Revenues - Foreign - Trucks
310 3100-3149 Revenues - Foreign - Car Leases
315 3150-3199 REVENUES-FOREIGN OTHER
320 3200-3249 Equipment Rental Revenue
325 3250-3299 RENTAL REVENUE - TOOLS
330 3300-3349 Other Rental Revenues
335 3350-3399 Leasing Revenue
340 3400-3449 Licensing Revenue
345 3450-3499 RENTAL REVENUE & ADJUST.
350 3500-3549 Gross Sales
340 3500-3599 XXX Revenue
345 3600-3649 Other Revenues
Segments in the Proposed COA:Natural Account: Revenue
Proposed Segments
71
Expenses includes those costs related to doing business as well as administrative and overhead. The current Hertz accounting structure includes a large number of allocation, transfer, and intercompany expenses which will be eliminated at the GL level and performed within the appropriate sub-ledger
• Expenses: 4000-9099
• Sub-Accounts:TBD within each expense category
• Global Prime: Aligns with Expense categories but will not be used within the GL COA
GLOBAL PRIME PRIME ACCT RANGE DESCRIPTION
Expenses400 4000-4049 COST OF SALES405 4050-4099 Vehicle Maintenance410 4100-4149 Vehicle Damage415 4150-4199 Other Vehicle Costs420 4200-4249 Gasoline425 4250-4299 PL & PD Insurance430 4300-4349 DEPRECIATION-REE435 4350-4399 (GAIN) LOSS ON SALE - REE440 4400-4449 MANUFACTURES CREDITS445 4450-4499 INTEREST-OWNED VEHICLE450 4500-4549 P/L Vehicle Sales - Wholesale455 4550-4599 P/L Vehicle Sales - Customer Direct460 4600-4649 P/L Vehicle Sales - Retail465 4650-4699 P/L Vehicle Sales - Ineligible Wholesale470 4700-4749 Leased Vehicle Interest500 5000-5049 TRANSPORTER WAGES505 5050-5099 TRANSPORTER BENEFITS510 5100-5149 FIELD WAGES515 5150-5199 FIELD OVERTIME WAGES520 5200-5249 FIELD INCENTIVES525 5250-5299 FIELD BENEFITS530 5300-5349 CONCESSION FEES535 5350-5399 CONCESSION PASS THR FEES540 5400-5449 COMMISSION FEES545 5450-5499 GUARANTEED CHARGE CARD550 5500-5549 RESERVATION COSTS555 5550-5599 CUSTOMER SERVICE
Segments in the Proposed COA:Natural Account: Expenses
Proposed Segments
72
Expenses include those costs related to doing business as well as administrative and overhead
• Sample of Allocated Overhead that will be consolidated into sub-ledger (AP) and allocated via manual or automated allocation rules (AGS)
GLOBAL PRIME PRIME ACCT RANGE DESCRIPTIONExpenses
565 5650-5699 HCM Employment Related Expenses
570 5700-5749 HCM Travel & Related Expenses600 6000-6049 Neverlost Related Expenses605 6050-6099 Facility Expenses610 6100-6149 Service Vehicle Expenses615 6150-6199 Computers620 6200-6249 Advance System625 6250-6299 Foreign Country Admin630 6300-6349 Admin - Field635 6350-6399 ADMINISTRATIVE CREDITS640 6400-6449 Operating Expense Misc. Adjustments700 7000-7049 OKC Data Center G&A705 7050-7099 G&A - Central Office710 7100-7149 OKC MIS Costs800 8000-8049 Advertising Expenses805 8050-8099 Foreign Sales Promotions810 8100-8149 National Sales815 8150-8199 Marketing Admin - Intl Operations820 8200-8249 AGENCY MEDIA825 8250-8299 Advertising Fund Accounts - Non-Fordable830 8300-8349 Foreign Fordable Advertising - Prior Year
835 8350-8399 Foreign Non-Fordable Advertising - Prior year900 9000-9049 ADMINISTRATIVE SERVICES905 9050-9099 Other Deductions (Income)910 9100-9149 STATE INCOME TAXES915 9150-9199 FED & FOREIGN INCOME TAX920 9200-9249 Taxes on Incomes925 9250-9299 INVESTMENT TAX CREDIT
930 9300-9349 Minority Interest in Net Income of Consolidated Subsidiaries935 9350-9399 Allocated Overhead940 9400-9499 INVESTMENT CHARGES
Segments in the Proposed COA:Natural Account: Expenses (cont’d)
Proposed Segments
73
• Simple or Complex Allocations can be set up for recurring GL entries, Depreciation, and/or Accruals using automated accounting rules
• These allocations are configured within the appropriate sub-ledger to transfer consolidated data to the GL using the Intercompany GL Segment for posting and reporting
• Hertz has a number of prime accounts that will be considered for this type of consolidation & standardization.
Not all inclusive view of current allocation accounts
Prime NameRAC
Prime RAC Account DESCRIPTION
INTERNAL LABOR COST TFR 550 5599 C/S ALLOC.-NORTHEAST
CAR SALES ALLOCATION 560 5600 C/S ALLOC - PHILADELPHIA
CAR SALES ALLOCATION 560 5601 C/S ALLOC-ST. LOUIS, MO
CAR SALES ALLOCATION 560 5602 C/S ALLOC - CINCINNATI
CAR SALES ALLOCATION 560 5603 C/S ALLOC-CLEVELAND,OH
CAR SALES ALLOCATION 560 5604 C/S ALLOCATION-NAPERVILLE
CAR SALES ALLOCATION 560 5605 CAR SALES ALLOC-MINNEAPLS
CAR SALES ALLOCATION 560 5606 CAR SALES ALLOC-BUFFALO
CAR SALES ALLOCATION 560 5607 CAR SALES ALLOC-ALBANY
CAR SALES ALLOCATION 560 5608 CAR SALES ALLOC-ROCHESTER
CAR SALES ALLOCATION 560 5609 C/S ALLOC - BOSTON
CAR SALES ALLOCATION 560 5610 C/S ALLOC - ALLENTOWN
CAR SALES ALLOCATION 560 5611 C/S ALLOC-MINNEAPOLIS, MN
CAR SALES ALLOCATION 560 5612 C/S ALLOC-NORTHEAST DIST
CAR SALES ALLOCATION 560 5614 C/S ALLOC.-SOUTHEAST
CAR SALES ALLOCATION 560 5615 C/S ALLOC-NASHVILLE
CAR SALES ALLOCATION 560 5616 C/S ALLOC - ORLANDO
CAR SALES ALLOCATION 560 5617 C/S ALLOC-SANFORD, FL
CAR SALES ALLOCATION 560 5618 C/S ALLOC-KNOXVILLE,TN
CAR SALES ALLOCATION 560 5619 C/S ALLOC - TAMPA
CAR SALES ALLOCATION 560 5620 C/S ALLOC-GREENSBORO, NC
CAR SALES ALLOCATION 560 5621 C/S ALLOC-MARIETTA,GA
Segments in the Proposed COA:Natural Account: Allocations
Proposed Segments
74
• Allocation Example: Depreciation on REE Prime Accounts currently sitting within the Expense portion of the Income Statement will be accumulated within the Fixed Asset or Inventory sub-ledger. The data will roll-up into a consolidated view within the GL and reflected within the Balance Sheet account for accumulated depreciation
Prime Name RAC Prime RAC Account DESCRIPTION
PL & PD INSURANCE 490 4999 DEPRECIATION RENTAL EQUIP
DEPRECIATION - REE 500 5001 DEPRECIATION EXP TRANSFERDEPRECIATION - REE 500 5002 DEPRECIATION ADJUSTMENTDEPRECIATION - REE 500 5003 DEPR EXP CAP INTEREST WIPDEPRECIATION - REE 500 5005 DEPR - VAN POOLING VEHDEPRECIATION - REE 500 5007 DEPREC - NEVERLOST EQPMTDEPRECIATION - REE 500 5008 DEPRECIATION LEASE EQUIPDEPRECIATION - REE 500 5008 DEPR. - NON RISKDEPRECIATION - REE 500 5009 DEPR. OWNED VEHS 57 MODEPRECIATION - REE 500 5010 DEPR. DEALER BUYBACKSDEPRECIATION - REE 500 5011 AMORT. DEALER PROFITDEPRECIATION - REE 500 5012 DEPRECIATION -MULTIMEDIA EQUIPDEPRECIATION - REE 500 5013 AMORT-MANUFACT REBATES-OWN VEHDEPRECIATION - REE 500 5014 LEASE EXPENSE-DEPRECIATIONDEPRECIATION - REE 500 5015 LEASE EXPENSE-INTERESTDEPRECIATION - REE 500 5016 LATE PAYMENT CHARGEDEPRECIATION - REE 500 5017 LEASE COST- DEPRECIATIONDEPRECIATION - REE 500 5018 THIRD PARTY LEASE COST DEPRDEPRECIATION - REE 500 5019 DEALER LEASE COSTDEPRECIATION - REE 500 5020 VEH INTEREST- CREDITDEPRECIATION - REE 500 5021 GM LONG TERM DEPREC ADJDEPRECIATION - REE 500 5022 MISC ADJ PROG CARSDEPRECIATION - REE 500 5023 REPURCHASE PENALTYDEPRECIATION - REE 500 5024 MINIMUM DAYS CHARGEDDEPRECIATION - REE 500 5025 DEPR. ADJDEPRECIATION - REE 500 5026 REPUR OUT OF SERV DELAYDEPRECIATION - REE 500 5027 DEALER DIRECT ORD EXPDEPRECIATION - REE 500 5028 TOYOTA DEPRECIATION ADJ.DEPRECIATION - REE 500 5029 MANUFACTURES ALLOWANCEDEPRECIATION - REE 500 5030 FORD DEPR. BUYDOWNDEPRECIATION - REE 500 5031 FORD EARLY T/BCK SRCHRGDEPRECIATION - REE 500 5032 AIR COND. RECOVERY FEEDEPRECIATION - REE 500 5033 DEPN-NON-RISK(MANUF)-TRCKDEPRECIATION - REE 500 5040 OPERATING LEASE EXPENSE - REEDEPRECIATION - REE 500 5040 DEPRECIATION-RISK TRKS
Not all inclusive view of current depreciation accounts
Segments in the Proposed COA:Natural Account: Allocations (cont’d)
The excel spreadsheet shows all RAC & HERC accounts spilt by prime and sub prime. These accounts have been scrubbed and categorized into accounts that should be kept or consolidated. The third column are for the accounts that could not be identified and need further explanation.
Microsoft Office Excel Worksheet
Segments in the Proposed COA:Prime Accounts Consolidation Information
75
Proposed Segments
Definition and Purpose: The Future segments are a placeholder to allow the definition of an additional dimension in the future. The values will default to 00 / 000 when not in use.
Required in ERP system(s):Required for Hyperion Planning:
YesTBD
Proposed Length / Format: 2 & 3 / Numeric
Examples: Could be used for specific compliance related reporting (SOX, Foreign GAAP, IFRS) or for future strategic growth,
Tracked in ERP: Future - Yes
Key Impacts: • It is considered a best practice to define at least one future segment. Oracle segments cannot be added once implemented.
Benefits: • Allows for increased reporting flexibility based on strategic company decisions.
Proposed Segments
76
Segments in the Proposed COA:Future Segment
Translating the Code Block to a Hertz Reporting Architecture
77
Reporting
External
Operational
Analytical
Specific Use
SEC Financial Statements, Footnotes, and Supplements
Supporting – Financial Statements, Ledger & Journal Detail, Ad Hoc, etc
Specific Use – Tax, AP, AR, HR, FA, Revenue, Project Costing
Regulatory – State Commission – Financial Statements
Management EBIT Statements
Capital
Departmental
Project Management
O&M
Global Reporting Overview
78
Reporting
External Reporting (HFM)
Managerial & Operational Reporting (Essbase & OBIEE Hyperion Planning)
Analytical (Oracle R12)
Specific Use (Oracle Sub Ledger)
Hertz Global
RAC HCM CorporateHERC
SEC Financial Statements, Footnotes, and Supplements
EBIT/EBITA
Profit Center – Management Entity
Actuals vs. Plan
Cost Center – Location - Storefront
Regions / Zones / Pools
Income Statements
Transaction Activity
Financial Statements – Supporting Detail
Ad Hoc
Ledger & Journal Detail
Specific Use – Tax, AP, AR, HR, FA, Revenue
Project Costing
Functional
Customer Segment
Product Segment / Collection
External Reporting Overview
79
Reporting
External Reporting (HFM)
Hertz Global
RAC HCM CorporateHERC
SEC Financial Statements, Footnotes, and Supplements
Presentational
10K/10Q Footnotes Earnings ReleaseDisclosures
Financial Statements and Support – SEC Format
I/S B/S
Income StatementSEC IS with VariancesIFRS IS with Variances
Balance SheetSEC Balance Sheet VariancesIFRS Balance Sheet Variances
10K/10QSEC ISSEC Cash FlowSEC BSBoard Summary AnalysisKPI AnalysisConference CallSOX ScopingIFRS ISIFRS BSIFRS Cash Flow
Managerial & Operational Reporting Overview
80
Reporting
Managerial & Operational Reporting (Essbase & OBIEE Hyperion Planning)
Hertz Global
RAC Americas
RAC Admin/Other
HERC Americas
Corporate CC’s
HERC Europe
Income Statement
Balance Sheet by Profit Center
Days Sales Outstanding by Country
Inventory
RAC EMEA Corporate - Other
Operating Expenses by Account – Single or Multiple Entity
Operating Expense Entity Summation
Operating Expenses by Account by Function / COE
Product Center Shadow Gross Margin
Revenue by Product Line – Parent to Child
Cash Flow
KPI – Parent to Child
Summary Highlight (Hertz)
Summary Highlight (Geomarket) - KPI’s
Account Analysis by Country or Market Entity
Data Validation – (Automate to Report)
Hertz – Comparative Plan Analysis (CPA)
Analytical Overview
81
Reporting
SA
MP
LE
SA
MP
LE
Analytical (Oracle R12)
Hertz Global
RAC HCM CorporateHERC
Financial Statements – Supporting Detail
Ad Hoc
Ledger & Journal Detail
OtherAccount Analysis – Rolling 12 MonthsGeneral Ledger by Account
Journal DetailCenter View – Journal Detail
Balance SheetBS Variance ReportConsolidating BSMonthly BS TrendQuarterly BS TrendConsolidating Balance Sheet SEC Format – Balance Sheet Variance
Trial BalanceSEC Trial Balance with BudgetIFRS Trial Balance with Budget
Income StatementConsolidating ISIncome Statement TrendIS Variance ReportConsolidating Income Statement Income Statement Variance Income Statement Variance
Specific Use Reporting Overview
82
Reporting
Specific Use (Oracle Sub Ledger)
Hertz Global
RAC HCM CorporateHERC
Specific Use – Tax, AP, AR, HR, FA, Revenue (Future Releases)
Project Costing
Tax Liability Roll ForwardsAR/DSO DetailAuditor ReportsSOX ReportingDestination RevenueICP Matching SummariesAdjustments by Data TypeKey Customer Summary
Appendix
83
Appendix
84
Topic/Description Consideration
Thick Versus Thin Ledger • An organization’s reporting requirements and strategy will influence the amount of detail that is stored in the General Ledger
• Assess transaction volumes and batch processing requirements
Security and Data Validation • Security can be configured at the lowest level (I.e., account) or a business unit or legal entity level
• Data validation should be controlled at the source. Rules should be used to validate individual segment or Flexfield values as well as account combinations
• Legacy system interfaces may need to be custom built
Reporting Requirements • Access the needs for standard, canned reports versus ad hoc analysis• Determine the different types of account rollups that will be used for reporting and
analysis• Drill down capability back to transaction level details, including scanned images
provides more detail for analysis• Determine how budget and forecast information will be integrated with actuals
Workflow • Determine which method is the most efficient for journal entries• Consider the use of materiality thresholds and automated approvals and postings• Review features to automate accruals or journal entry• Use automated inter-company processing to manage the flow of data between
entities • Determine process for handling suspense
Before configuring the general ledger, certain key implementation topics must be addressed and the decisions will become inputs to the configuration.
Detailed Design Considerations
Detailed Design Considerations
85
Sub-process
Available Capability Configuration Consideration
Accounting Flexfield
Key identifier within the Oracle Financial Applications, established and maintained in the GL.
• All transactions conveyed within the Oracle Financial Applications are ultimately coded using the established Accounting Flexfield.
• A global accounting flexfield is preferred, to achieve complete integration across an organization and take full advantage of the ERP system. Practical considerations often surface during this analysis such as unique business unit requirements, financial reporting needs, and the overall instance strategy.
• The accounting flexfield is the financial language of the organization, and must convey financial results in enough detail to satisfy control and reporting requirements.
• Financial reporting requirements carry the most weight in this analysis, as the accounting flexfield must carry enough detail to enable standard financial and managerial reporting out of the GL, but not over burdening the application and back-office processes with too much required detail.
• This is a permanent configuration item, requiring complete reimplementation of all applications if a change is later deemed necessary. It is imperative to get this correct during implementation.
Accounting Flexfield Segments
Segments contained within the Accounting Flexfield.
• Oracle GL requires a minimum of two segments within the Accounting Flexfield, in order to accommodate the three requisite and one optional segment qualifiers (see below).
• The segment delimiter is a configurable item which separates the segments within the Accounting Flexfield, with the most popular being the “-” and “.”. Consider the appearance of the Accounting Flexfield on reports and the back-office keying processes when choosing the delimiter.
• Segments can be established as independent or dependent depending on the organization’s requirements
Detailed Design Considerations
Detailed Design Considerations
86
Sub-process Available Capability
Configuration Consideration
Segment Values Value Sets • The values contained within the segments of the accounting flexfield are established in value sets. Value sets can be configured to control the use and appearance of values within each segment.
• Consider back-office processes and report appearance when determining the value set parameters, i.e.: alphanumeric, left-justified, all caps, etc.
• Segment qualifiers are required global segment types which designate the way in which the segments are established and used within the Oracle Financial Applications:
–Balancing Segment:: Typically the legal entity or “Company” segment, where balanced trial balances are required. The GL uses this for intercompany balancing and it represents a major report selection parameter.–Center Segment: Typically the responsibility entity or department segment, representing the lowest level of managerial reporting. Oracle Assets uses this as the “owning entity” for assets.–Natural Account Segment: The account segment, representing the listing of account codes an organization uses to convey financial transactions. When values are established for this value set in the GL, an account type qualifier will be required: asset, liability, expense, etc. –Intercompany Segment: An optional qualifier, used to enable the Due To/Due From intercompany balancing functionality in the GL.
Detailed Design Considerations
Detailed Design Considerations
87
Sub-process Available Capability
Configuration Consideration
Valid Combinations Cross-Validation Rules • Since values in the value sets are typically independent of each other, it is necessary to establish validation rules that control the allowable combinations of segment values within the accounting flexfield. Cross-validation rules are used for this purpose, and enable the dynamic insertion functionality which allows new accounting flexfield combinations to be created on the fly within any Oracle Financial Application module assuming the new combination is allowable within the cross-validation rule set-up.
• Dependent segment relationships can be created to establish sub-segment values to primary segment values. This functionality can add significantly to the set-up and maintenance of the value sets. Consider back-office processes and reporting requirements when making this decision. Oftentimes the additional detail conveyed throughout the financial applications with dependent segment relationships could be handled more elegantly within the subledgers.
Account Hierarchies
Parent Accounts • Parent-Child relationships can be established in any flexfield value set. Organizations often use this functionality to convey reporting relationships and account roll-ups. The dynamic nature of these relationships makes it easy to convey retroactive changes for all reports with minimal maintenance.
• The Oracle GL uses these hierarchies for: Mass-Allocations, FSG Reports, and Consolidation. Parent accounts are not available on Standard Reports or Recurring Journals. Posting is not allowed to Parent accounts.
Detailed Design Considerations
Detailed Design Considerations
88
Sub-process Available Capability
Configuration Consideration
Summary Accounts
Summary Accounts • Summary accounts can be used to convey hierarchies in any flexfield value set. The main difference between parent accounts and summary accounts is that parent-child relationships are merely “views” of aggregated balances, whereas summary accounts tabulate aggregate balances as entries are posted to child accounts. This means that journal entries to the specified child accounts are posted more than once if they are included in a summary account relationship, potentially impacting the posting process.
• The Oracle GL uses summary accounts for: Standard Reports, Inquiry, FSG Reports, and Recurring Journals. This functionality speeds up the processing of reports and inquires, but can slow down posting. Posting to summary accounts is allowed, but not recommended.
Detailed Design Considerations
Detailed Design Considerations
89
Sub-process Available Capability
Configuration Consideration
End User Security Segment Level Security • Security profiles can be created for each segment within the accounting flexfield to allow only certain users to access and update the database for specified value set values. This is most pertinent within the set of books structure, where oftentimes a Company value can be conveyed in one and only one set of books. Segment level security is thus applied to the Company value set, and only users attached to a specified set of books can access/update accounting Flexfields which include the identified Company value(s) which belong to that set of books.
Menu Level Security • Configurable menus are available within the Oracle GL to tailor the available functionalities to each class of end user. These menus are attached to “Responsibilities”, to which end-user ids are assigned.
• The Oracle GL offers different variations of menu items for common functionalities, enabling the establishment of appropriate read-only or read-write capabilities depending on the end-user needs.
Set of Books Level Security
• Each end-user id is tied to one or more “Responsibilities” in the Oracle GL. Each responsibility is tied to one and only one default set of books. Set of books security is thus established when attaching end-user ids to these set of books-specific responsibilities.
• This is the highest level of security within the Oracle GL. When properly configured with Segment Level Security, no access, update, or reporting functionality is available across sets of books within the Oracle GL application.
Detailed Design Considerations
Detailed Design Considerations
90
Sub-process Available Capability
Configuration Consideration
Manual Journals On-line Journals • Should represent less than 10% of all journal entries, with the majority being generated through subsystem interfaces.
• Includes typical on-line features like validation, look ups, auto-fill, aliases, etc.
Suspense Accounting
Suspense Accounting • Enabled at the set of books level, with optional source-specific suspense accounts established at the instance level.
• Engaged during import for all imported journals, engaged during posting for on-line manual journals.
• Consider back-office process and control implications. Suspense accounting can streamline the journal import process especially from non-Oracle subledgers, but additional reconciliation processes are necessary to maintain adequate control of suspense accounts.
Intercompany Balancing
Intercompany Accounting
• Legal entities typically represent the balancing segment for an accounting flexfield. All journals created within the various sets of books must therefore balance, DR=CR, for each legal entity. The intercompany accounting functionality systematically inserts additional intercompany journals lines when posting is engaged, in order to balance journal lines for each legal entity.
• The “Due to/Due from” functionality can also be configured to populate the designated Intercompany segment when intercompany accounting is engaged. This feature systematically populates the Intercompany segment with the counter-party legal entity value based on established logic. This enables easy party-counterparty matching at any point during the month, as the reciprocal intercompany relationship is conveyed within the accounting flexfield for all intercompany journals.
Detailed Design Considerations
Detailed Design Considerations
91
Sub-process Available Capability
Configuration Consideration
Journal Templates Recurring Journals • Recurring Journals can be configured in different ways, depending on the type of journal and the underlying accounting process.
• HP arithmetic logic is used to convey calculations within the recurring journal, allowing users to convey simple as well as very complex logical calculations.
• Static and dynamic recurring journals can be created, but the true power of this functionality is the ability to calculate journals dynamically based on other balances, both financial and statistical.
• One drawback of this functionality is that you cannot use Parent segment values. Oftentimes dynamic calculations may span a range of accounts, like an accrual based on net income (all revenue accts – all expense accts). In this case, “Summary” accounts are necessary to establish this net income balance record which can then be used as a basis for the dynamic recurring journal.
Allocations Mass-Allocations • This feature represents a powerful feature within the Oracle GL for creating numerous journals with only a few properly configured mass-allocation formulas.
• Parent segment values are used within Mass-Allocation formulas, to create dynamic and far-reaching logic-based journals. The “Looping” functionality is used in conjunction with parent segment values to cycle through all child values within a given parent value and potentially create journal lines for each child.
Detailed Design Considerations
Detailed Design Considerations
92
Sub-process Available Capability
Configuration Consideration
Consolidation Global Consolidation System (GCS)
• GCS is used to aggregate balance activity from subsidiary or “transactional” sets of books to a consolidation set of books.
• The GCS Workbench is a user-friendly console within the Oracle GL which helps the user manage and coordinate the consolidation process across numerous sets of books.
• Several tiers can be configured, conveying sub-consolidation levels which ultimately roll-up to the top consolidation set of books.
• If only one set of books is configured, consolidation is not necessary.• GCS builds journals containing balance activity from the subsidiary
sets of books, based on configured mappings within the consolidated set of books. These journals are then imported into the consolidation set of books. If subsequent changes are made to the transactional sets of books and reconsolidation is necessary, the previously posted consolidation journals must be reversed and posted. No incremental feature exists in GCS.
• Balance activity and transactional detail can be aggregated in the GCS. Most organizations maintain the transactional detail within the subsidiary sets of books and only the balance activity is typically consolidated.
• Multiple consolidation roll-ups can be configured offering the organization different views of the consolidated results.
Eliminations Recurring Journals • Accomplished through the standard recurring journal functionality. Recurring journals are created to logically build elimination entries between legal entities.
Detailed Design Considerations
Detailed Design Considerations
93
Sub-process Available Capability
Configuration Consideration
Oracle Subsystems
Sub Ledger Transfer Programs
• All Oracle Financials subsystems provide standard transfer programs to the Oracle GL. These subsystems create flat files which are loaded an open API table in the Oracle GL called GL_INTERFACE.
• The GL_INTERFACE table contains numerous table constraints and triggers that facilitate the journal building process during import into the GL.
• The import process moves the data from the GL_INTERFACE table, into the GL, where journals are built. Validation occurs during this process, as accounting flexfield code combinations, values, open periods, currencies, etc. are checked against the GL configuration.
• Import errors are resolved within the Oracle GL through a standard form.
Non-Oracle Subsystems
Custom Interface Architecture
• Most organizations retain some of their legacy systems after an Oracle implementation is complete. The Oracle GL provides an open API for importing these journal files called the GL_INTERFACE table.
• Requisite format and content specifications are mandated by the GL_INTERFACE table and its constraints. When custom interfaces are built, the GL_INTERFACE table becomes the target for the journal details file.
• Suspense accounting and Intercompany accounting are critical design decisions when developing these interfaces. Since legacy systems are typically not integrated into the Oracle Financials, validation of accounting flexfield values and combinations does not occur until import. The suspense accounting and intercompany accounting functionality may improve the import process, but must be weighed against potential additional back-end reconciliation processes.
Detailed Design Considerations
Detailed Design Considerations
94
Sub-process Available Capability
Configuration Consideration
Multi-Currency Multi-Currency Set-up • Currency is one of the three C’s. Unique combinations of Currency, Calendar, and Chart of Accounts represent different ledgers or Sets of Books within an instance of Oracle GL. Oftentimes, the functional currency of a particular country is the unique attribute within the 3 C’s which necessitates separate Sets of Books.
• Functional Currency: represents the official reporting currency for a particular statutory entity or country. Consider local reporting requirements and SFAS 52 when determining this for each country.
• Transactional Currency: Oracle GL accommodates journals in a multitude of currencies within all sets of books, as long as Daily Currency Rates are established between the transactional currencies and the functional currency for the specific set of books.
• Global Reporting Currency: This is the primary reporting currency for an organization, given SFAS 52 rules and the organization’s home statutory reporting country.
Currency Reporting
Multiple Reporting Currency
• Oracle GL feature which enables an organization to maintain transactional details in other selected currencies. For example: during the Euro conversion period, some EU countries chose to set up a Euro set of books for daily transactions, and maintain an additional MRC set of books with the same transaction details expressed in the EMU equivalent(AUD,CHF,FRF). This enabled transactional detail in the entered currency converted to the functional currency (EUR) within the EURO Set of Books, as well as transactional detail in the pre-EURO EMU equivalent.
• Consider reporting and transactional detail needs when evaluating this functionality. Setting up additional MRC sets of books effectively doubles the journal details table within the Oracle database, and requires additional maintenance.
Detailed Design Considerations
Detailed Design Considerations
95
Sub-process Available Capability
Configuration Consideration
Currency Reporting, continued.
Multiple Reporting Currency, continued
• Oftentimes reporting requirements center on balances, and not the underlying transactional detail. Under this scenario, MRC is NOT required, simply use the Translation feature detailed below to maintain balances in numerous reporting currencies.
Revaluation • This feature addresses SFAS 52 Remeasurement rules which mandate that all monetary based balance sheet accounts transacted in a foreign currency be remeasured to the functional currency, based on the month-end currency conversion rate.
• Oracle GL tracks the difference between the daily currency rate used at the transaction level for all foreign currency journals, versus the functional equivalent within each set of books. Revaluation is typically run at month-end, generating journal entries for each foreign currency within a set of books, conveying the aggregate inception-to-date difference between the currency conversion on the original journal and the most current month-end rate. The associated gain/loss is booked to the P&L, and is reversed each month.
Translation • This feature reflects SFAS 52 Translation rules. An organization must determine its global reporting currency based on its home country. All sets of books not denominated in this currency must be translated to this global reporting currency prior to consolidation.
• Balance sheet accounts are translated using the period end rates, P&L accounts are translated using the period average rates.
• Historical overrides are mandated for certain balance sheet accounts. These are conveyed as a rate or absolute amount each period.
• The unrecognized gain/loss on currency translation is posted to an account in the equity section of the balance sheet.
Detailed Design Considerations
Detailed Design Considerations
96
Sub-process Available Capability
Configuration Consideration
Accounting Reports
GL Standard Reports • Predefined balance and transaction reports are available within the Oracle GL. These reports provide a very basic level of financial reporting, mostly to facilitate the accounting cycle and establish a base level of control.
• Organizations often customize these existing reports, or create new ones in order to satisfy unique financial reporting requirements.
• Full segment level security is available within select Standard Reports, but most do not have security available. Evaluate security requirements before deploying Standard Reports.
Financial Reporting
Financial Statement Generator(FSG)
• Financial Statements are generated through FSGs within the Oracle GL. This is an integrated reporting tool within the GL which provides balance-based financial reports. Only balance data is available on these reports, transactions and related details are not.
• End-users can establish a variety of different reports by defining row sets and column sets, which are the building blocks of an FSG report.
• Full segment level security is available within FSGs.
Ad Hoc Reporting Oracle Discoverer • Oracle provides an add-on graphic SQL tool called Oracle Discoverer to provide end-users with custom reporting capabilities from the Oracle GL as well as the other Oracle applications.
• Custom transactional and balance financial reports can be created using this ad hoc graphic SQL reporting tool.
Detailed Design Considerations
Detailed Design Considerations
97
Sub-process Available Capability
Configuration Consideration
Additional Transaction Details
Descriptive Flexfields • Reporting requirements often mandate additional transactional details outside of the organization’s global accounting flexfield. Oracle GL accommodates this need with Descriptive Flexfields(DFFs). DFFs are used to convey additional details at the transactional level within the Oracle Financials modules.
• DFFs can be configured on most forms within the Oracle GL with the following features: validation, lookups, security, required, and global.
• Reporting with DFFs cannot be accommodated within the Standard or FSG reports. Oracle Discoverer or other add-on reporting tools can be used to report with DFFs. DFFs are stored with the applicable data within the Oracle database enabling easy SQL-based reports.
Detailed Design Considerations
Detailed Design Considerations
Chart of Account DesignSub Ledger Accounting Architecture
98
Management Framework
Management Framework
Information Delivery
Regulatory Reporting
Sub Ledger AccountingSub Ledger Accounting
Transaction SystemsTransaction Systems
Oracle Payroll
Oracle Fixed Assets
Oracle Payables
Oracle Receivables
• Centralized accounting rules
• Predefined Validations• Date effective policies• Sophisticated error
handling• Full audit trail• Bidirectional drilldowns
• Centralized accounting rules
• Predefined Validations• Date effective policies• Sophisticated error
handling• Full audit trail• Bidirectional drilldowns
• Detailed Journal Entries• Configurable Reference
Information• Consistent Balances• On-line inquiries
• Detailed Journal Entries• Configurable Reference
Information• Consistent Balances• On-line inquiries
AnalyticsAnalytics
Technical Architecture
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1010
GENERAL DEPOSITORY ACCTS
100.101 Depository Accounts 1046
TEMP PETTY CASH ADVANCE
Petty Cash Advance 1079
RESTRICTED CASH-FLEET "current asset"?
1022
DEPOSITORY ACCT #2-VISA/MC 1051
TEMPORARY PETTY CASH ADV
Petty Cash Advance 1084
RESTRICTD CASH HVF SR2010-2 "current asset"?
1024DEPOSITORY ACCT #4-AMEX 1081
HC FLEET CASH ACCOUNT
1031
DISBURSING ACCOUNTS NEW 1082
HC RENTAL CASH ACCOUNT
1075PAC ESCROW CASH
1076PAC ESCROW LIABILITY
1079RESTRICTED CASH-FLEET
1083
HERTZCANADA LTD PRTSH CASHACCT
1084
RESTRICTD CASH HVF SR2010-2
1085
PAYMASTER CASH ACCOUNT
100 CASH (1000 - 1999 Asset Accounts)
99
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1111RES FOR UNCOLLECTIBLE ACC
1103ACCTS. REC. FORD - USA
Accounts Receivable
1111RES FOR UNCOLLECTIBLE ACC
"reserve" acct?
1112ALLOW UNCOLL AC INTL BILL
1104LOCAL ACC REC CUSTOMERS
Accounts Receivable
1134RCVB FRNCHSE FEE-FORD US
1116 DRB CLEARING 1108ACCOUNTS REC (LEASE&MISC)
Accounts Receivable
1150LICENSEE REC RIH-LIT
1140ACCOUNTS RECEIVABLE INTL
1117DIRECT BILLING-UNBILLED
1153RESERV-UNCOL LICNSEE REC
"reserve" acct?
1143INTL VCH PGM-AUSTRALIA IN
Global Deploy
1118ACC REC-CUST TRANS CAR&TK
Accounts Receivable
1144INTL VCH PGM-JAPAN IN
1119CLEAR ACC-G CREDIT CD
Guarantee Credit Card Rec
1152CAN ASIA PAC SWAP INACT
1123GUAR CR CARD RECEIVABLES
Guarantee Credit Card Rec
1153RESERV-UNCOL LICNSEE REC
1123GUARANT CREDIT CARD REC
Guarantee Credit Card Rec
1142ACC REC CUST UNBILLED
Unbilled Cust. Accts Rec
1142UNBILLED CUST. ACCTS REC
Unbilled Cust. Accts Rec
1147RESV. UNCOLL. REP. BILL.
"reserve" acct?
1148RESV. LOSS OF USE BILLING
"reserve" acct?
110 CUSTOMER RECEIVABLES (1000 - 1999 Asset Accounts)
100
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1246ACCRD INT REC - FORD US
1157FORD MILLENNUM RCVBLS
1247ACCRD INT REC-AXUS-BELGUM
1161FRANCE ECO TAX RECEIVABLES
1165 VAT RECEIVABLES
1166PROVINCIAL SALES TAX REC
1168 REBILL ACCOUNTS
1169INTER-DIV CASH RECEIPTS
1178ACCRUED INTEREST RECEIVABLE
1180MISCELLANEOUS DEPOSITS
1183EMP RCVL-FORD MODEL E PGM
1184CUST CREDIT REFUND CLEAR
1188DUE FR EMP-OTHER-SAL ADV
HR Related
1196JAG/L ROVER INTERCO RCVL R/C
Intercompany
1197MISC MANUF PREP CR RECV
1201KIA REPURCHASE PROG-2009
115 OTHER RECEIVABLES (1000 - 1999 Asset Accounts)
101
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1360NEW EQUIPMENT INVENTORY
Inventory 1350 BUS FABRICSAll consolidated in Inv. Module
1361USED EQUIPMENT INVENTORY
Inventory 1351 BUS CARPET Fixed Assets
1361FLEX FUEL PUMPS INV-WARRANTY
Inventory 1352 BUS RADIOS Fixed Assets
1353 BUS RACKS Fixed Assets
1354 BUS CAMERAS Fixed Assets
1362GASOLINE INVENTORY
fuel
1363MAINT PARTS INVENTORY-BUSES
Inventory
1364 TIRE INVENTORY Inventory
1365TIRE INV-WARRANTY/REPL PARTS
Inventory
1366NEVERLOST INVENTORY
Inventory
1367 SIGN INVENTORY Inventory
1370FABRICATION RAW MATERIALS
Inventory
130 INVENTORIES (1000 - 1999 Asset Accounts)
102
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1340 SMALL EQUIPMENTCOGS/FA/INV?
1363MAINT PARTS INVENTORY-BUSES
Reserve acct?
1350 POWER TOOLS Fixed Assets
1352 PARTS Fixed Assets
1364GASOLINE INVENTORY
fuel
1365FUEL INVENTORY - DIESEL
fuel
1366OIL AND ANTIFREEZE INVENTORY
Inventory
135 MATERIALS & SUPPLIES (1000 - 1999 Asset Accounts)
103
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1412 RENTS 1410 PREPAID AGENCY INS.
1426 BUS LICENSES 1410PREPAID INSURANCE - OTHER
1431PREPAID SALES TAXES S VEH
1450REVENUE VEHICLES 2008
Prepayment?
1435PREPAID VEH DEALER PROFIT
1445PREPAID MANAGEMENT FEES
1445PREPAID HRD/SFTWARE MAINTN
140 PREPAYMENTS (1000 - 1999 Asset Accounts)
104
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1502ACC DEPREC-REVENUE VHLS 2008
Fixed Asset Flexfield 1508
REE CAPITAL PURCHASES-ACQ
1503HOTEL/CONCESN VHLS - 2009
COGS/DOE or Inv. 1516
VEHICLE REBATES
Rebates - AR?
1504ACC DEPR-HOT/CONC VHLS-2009
Accumulated Depreciation 1530
CAPIT. INTEREST REE-WIP Interest acct?
1505CASH ALLOWANCE-AMORT 2010
Amortization of incentive / allowance? 1540
ACCUM DEPREC-NEVERLOST EQPMT Accrual Acct?
1506CASH ALLOW AMORTIZATION-2011
Amortization of incentive / allowance? 1545
RENTAL TOOLS COST FA Account?
1507FORD MILL'M INCENTIVE-AMORT
Amortization of incentive / allowance? 1561
ACQ. RENTAL EQUIP. COST FA Account?
1520REVENUE VEHICLES-2010
Revenue Vehicles 1570
ACQ. BULK ITEM (NON-IC'D) RNTL FA Account?
1523ACC DEPR-REV.VEH-2010
Accumulated Depreciation
1524HOTEL CONCESS VEH-2010
1527ACC DEPR-HTL CONC VEH-2010
Accumulated Depreciation
1528REVENUE VEHICLES-2007 & PRIOR
Revenue Vehicles
1529ACC. DEP. REV VEH-2007 & PRIOR
Accumulated Depreciation
Consolidated Natural Accounts
150 REVENUE EARNING EQUIPMENT (1000 - 1999 Asset Accounts)
105
Natural Accounts
Keep Consolidate QuestionsAcct Des Comments Account Description Comments Acct Desc Comments
1530 WORK IN PROCESS RENTAL EQ WIP
1531 ACC DEP-CONCESS VEH-2011Accumulated Depreciation
1531 REV VEH CONCESS VEH-2011
1532 REVENUE VEHICLES 2009Revenue Vehicles
1533 ACCUM DEPREC-REVN VHLS 2009Accumulated Depreciation
1534 REVENUE VEHICLES-2011Revenue Vehicles
1535 ACC DEP REV VEH-2011Accumulated Depreciation
1540 ACCUM DEPREC-NEVERLOST EQPMTAccumulated Depreciation
1541 MULTIMEDIA EQUIPMENT
1542 ACCUM DEPREC-MULTIMED EQUIPMAccumulated Depreciation
1543 REE CLEAR ACC-NEVERLOST/MULTIM
1552 ACC DPR V/POOL VEH-96&PR(INACTAccumulated Depreciation
1552 VAN POOLING VEH-96&PRI(INACT)
1557 HOTEL CON VEHICLES-2007&PRIOR
1558 ACC. DEP. CONC VEH-2007&PRIORAccumulated Depreciation
1559 REV VHLS CONCESSION VHLS 2008
1560 ACC DEPREC-CONCESS VHLS 2008Accumulated Depreciation
1590 SCRAP & OTHER ACCR - REE DEPR Fixed Assets
150 REVENUE EARNING EQUIPMENT (1000 - 1999 Asset Accounts)
106
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1519ACCUM DEPR - RENTAL EQUIP
Accumulated Depreciation
1521ACCUM DEPR-RENT PURCH OPT
Accumulated Depreciation
1522ACCUM DEPR-DAMAGED EQUIP.
Accumulated Depreciation
1523
ACCUM DEPR-LOST/SCRAP EQ
Accumulated Depreciation
1524ACCUM DEPR-STOLEN EQUIP
Accumulated Depreciation
1541ACCUM DEPR - RENTAL TOOLS
Accumulated Depreciation
1551ACCUM DPR-RNTL TOOL,OTHER
Accumulated Depreciation
155 RESERVE FOR DEPRECIATION (1000 - 1999 Asset Accounts)
107
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1571TELECOM EQUIP - 5 YEARS Fixed Assets
160 INVESTMENTS (1000 - 1999 Asset Accounts)
108
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1588
ACCM DEPR TELECOM EQUIP-5 YRS
Accumulated Depreciation 1600
AMORTIZATION-SOFTWARE 48MONTH Amortization?
1589SOFTWARE-48 MONTHS Software 1604
AMORTIZATION-SOFTWARE 60MONTH Amortization?
1601
COMPUTER SOFTWARE - 72 MONTHS Software 1606
AMORTIZATION-SOFTWARE 36MONTH Amortization?
1603SOFTWARE- 60 MONTHS Software
1605SOFTWARE - 36 MONTHS Software
1609LEASEHD IMP #1 CLUB GOLD
1620AMORT LEAHD IMP 1 C GD
1621
VEHICLE NAVIGATION EQUIPMENT Fixed Assets
1628ACCUM DEPRE - VEHICLE NAV EQP
Accumulated Depreciation
1629SOFTWARE - 84 MONTHS Software
1634
AMORTIZATION-SOFTWR 84 MONTHS Software
1635SOFTWARE -120 MONTHS Software
1636
AMORTIZATION-SOFTWARE 120MONTH Software
1637SOFTWARE - 180 MONTHS Software
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
109
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1638AMORTIZATION-SOFTWR 180 MONTHS Software
1639 FUEL TANKS fuel
1670ACCM.DEPR.FUEL TANKS
Accumulated Depreciation
1671 CAR WASHESVehicle Expense
1675ACCUM DEPR CAR WASHES
Accumulated Depreciation
1702 LAND
1704 LEASEHOLD IMPROVEMENTS
1707MACHINERY AND GAR EQUIP fixed assets
1708ACC DEPR MACH/GAR EQ
Accumulated Depreciation
1709 SIGNS Fixed Assets
1710 ACCUM DEPR - SIGNSAccumulated Depreciation
1713SERVICE VEHICLES - 2008
Service Vehicles
1714ACC DEPR - SERVICE VHLS 2008
Accumulated Depreciation
1715OFFICE EQUIPMENT 84 MONTHS Fixed Assets
1716ACCUM DEPR-OFFICE EQP-84 MONTH
Accumulated Depreciation
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
110
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1717CORPORATE AVIATION EQUIPMENT Fixed Assets
1718ACCUM AMORT CORP AVIATION EQUI
1724MFG EQPMT ACCUM DEPRECIATION
Accumulated Depreciation
1725OFFICE EQUIP 36 MONTHS Fixed Assets
1728ACCUM DEPR-OFFICE EQP-36 MONTH
Accumulated Depreciation
1729 BACK WALL RACKS Fixed Assets
1732ACCUM DEPREC-BACK WALL RACKS
Accumulated Depreciation
1733CONSTUCTION WORK IN PROC WIP
1738CONSTR WORK IN PROGR ACCM DEPR
Accumulated Depreciation
1739LEASEHOLD IMPR-PURCH ACCR COST
1740INTEREST ON CNST W-I-P WIP
1756ACC DPR INT ON CNST WIP
Accumulated Depreciation
1757SERVICE VEHICLES - 2009
Service Vehicles
1778ACC DEPREC-SERVIC VHLS 2009
Accumulated Depreciation
1779COMPUT & PERPH EQUIP-60 MONTH Fixed Assets
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
111
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1780
ACCUM DEPR-COMP EQUIP-60 MONTH
Accumulated Depreciation
1781ELECTRICAL VEHICLE EQPMT Fixed Assets
1790
ELECTRICAL VEH EQP-ACCUM AMORT
1791ASAP EQUIPMENT - 60 MONTHS Fixed Assets
1800ACCUM DEPREC-ASAP EQUIPMENT
Accumulated Depreciation
1801SERVICE VEHICLES-2011
Service Vehicles
1810ACC DEP SVC VEH-2011
Accumulated Depreciation
1811SVC VEH CONCESS-2011
Service Vehicles
1812ACC DEP SVC VEH CONC-2011
Accumulated Depreciation
1813SVC VEHICLES BUSES - 2011
Service Vehicles
1814ACC DEP SVC VEH BUSES-2011
Accumulated Depreciation
1815SVC VEH TOW TRUCKS-2011
Service Vehicles
1816ACC DEP SVC VEH TOW TRK-2011
Accumulated Depreciation
1817 SERVICE VEHICLES-2007 & PRIOR
Service Vehicles
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
112
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAccount Description Comments Account Description Comments Account Description Comments
1830ACC. DEP. SERVICE VEH-2007
Accumulated Depreciation
1831SOFTWARE- 24 MONTHS Software
1838AMORTIZATION-SOFTWARE 24MONTH Software
1839SERV VEH-CONC-2007 & PRIOR
Service Vehicles
1846ACC DEP SERV VEH CONC-07&PRIOR
Accumulated Depreciation
1847SERVICE VEHICLES-BUSES-2008.
Service Vehicles
1875ACC DEPR-SERVC VHLS BUSES-2008
Accumulated Depreciation
1876SERVICE VHLS - TOW TRUCKS-2008
Service Vehicles
1877ACCUM DEPREC-TOW TRUCKS-2008.
Accumulated Depreciation
1878SERV VEH-TOW TRUCKS-2007&PRIOR
Service Vehicles
1879ACC DEP S VEH-T TRCKS-07&PRIOR
Accumulated Depreciation
1880SERV VEH-BUSES-2007 & PRIOR
Service Vehicles
1883ACC DEP SRV VEH-BUSES-07&PRIOR
Accumulated Depreciation
1884SERVICE VHLS-BUSES-2009
Service Vehicles
1885ACC DEPR-SERV VHLS BUS-2009
Accumulated Depreciation
1886SERV VHLS-TOWTRUCKS-2009
Service Vehicles
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
113
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAccount Description Comments Account Description Comments Account Description Comments
1894ACCUM DEPREC-TOWTRUCKS-2009
Accumulated Depreciation
1895SERVICE VHLS-CONCESSNS-2009
Service Vehicles
1901ACCUM DEPREC-CONCESSNS-2009
Accumulated Depreciation
1902
MOBILE COMMUNICATION EQUIPMT fixed assets
1903
ACCUM. DEP.MOBILE COMM EQ
Accumulated Depreciation
1904SOFTWARE -12 MONTHS Software
1909
AMORTIZATION-SOFTWARE 12MONTH Software
1910SERVICE VEHICLES-2010
Service Vehicles
1911ACC DEP SVC VEHICLES-2010
Accumulated Depreciation
1912SVC VEH BUSES-2005&PRIOR
Service Vehicles
1913ACC DEP SVC VEH BUSES-2005&PR
Accumulated Depreciation
1914
SVC VEH TOW TRUCKS-2005&PRIOR
Service Vehicles
1915ACC DEP SV VEH TOWTRK-2005&PR
Accumulated Depreciation
1916
SVC VEH CONCESSIONS-2010
Service Vehicles
1917ACC DEP SVC VEH CONC-2010
Accumulated Depreciation
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
114
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAccount Description Comments Account Description Comments Account Description Comments
1918SERVICE VHLS -CONCESSIONS-2008
Service Vehicles
1919ACCUM DEPR-CONCESSIONS-2008
Accumulated Depreciation
1922COMPUTER EQUIPMENT - 48 MONTHS Fixed Assets
1923ACCUM DEPR-COMPS - 48 MONTHS
Accumulated Depreciation
1924COMPUTER EQUIPMENT - 12 MONTHS Fixed Assets
1925ACCUM DEPREE-COMP EQUIP 12 MTH
Accumulated Depreciation
1926 LAPTOPS Fixed Assets
1927ACCUM DEPREC- LAPTOPS
Accumulated Depreciation
1928BUS COMMUNICATION EQUIP Fixed Assets
1929ACC DEPN-BUS COMMUN EQUIP
Accumulated Depreciation
1930COMPUTER EQUIPMENT - 36 MONTHS Fixed Assets
1931ACCUM DEPR-COMP EQUIP-36 MONTH
Accumulated Depreciation
1932COMPUTER EQUIPMENT- 24 MONTHS Fixed Assets
1933ACCUM DEPR-COMP EQUIP-24 MONTH
Accumulated Depreciation
1934COMPUTER EQUIPMENT - 72 MONTHS Fixed Assets
1935ACCUM DEPREE-COMP EQUIP 72 MTH
Accumulated Depreciation
1945SHOP EQUIPMENT - COST Fixed Assets
170 FIXED ASSETS (1000 - 1999 Asset Accounts)
115
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAccount Description Comments Account Description Comments Account Description Comments
1782LEASE IMPROVE DEPR RES PP&E for FA? 1708 SIGNS By OU/Location
1710 FURNITURE/FIXTURES - COST
1712SERV VEHICLES-OPERATING
Service Vehicles
1714SERV VEHICLES-MECHANIC
Service Vehicles
1716 SERV VEHICLES-ADMINService Vehicles
1718SERV VEHICLES-DELIVERY
Service Vehicles
1725 SALES/SCRAP ACCR-COST SRVC VEH
1726OFFICE EQUIPMENT - COST Fixed Assets
1728WORK IN PROCESS - SVC VEH WIP
1730WIP - CAPITAL INT SVC VEH WIP
1731WIP - COMPUTERS/PHONES WIP
1734WIP - SOFTWARE DEVELOPMENT WIP
1736 WIP - CONSTRUCTION WIP
1738 SHOP EQUIPMENT-PURCH ACCR COST
1744SERV VHCLS-DEL PURCH ACCR COST
Service Vehicles
1758COMPUTER EQUIPMENT - COST Fixed Assets
1762COMPUTER EQUIP-PURCH ACCR COST Fixed Assets
1764 ACQ. FIXED ASSET/SERV VEH COST
1770COMPUTER SOFTWARE - COST Software
1780 FIXED ASSET DEFAULT - COST
173 SERVICE EQUIPMENT (1000 - 1999 Asset Accounts)
116
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1705BLDG & IMPROVE DEPR RES 1709
SIGNS DEPRECIATION RES Fixed Assets 1781
ELECTRICAL VEHICLE EQPMT Remove?
1707SHOP EQUIPMENT - DEPR RES 1713
SERV VEH-OPER DEPR RES
Service Vehicles 1783
DEFERRED DEBT COST
Deferred Debt?
1711FURNITURE&FIXTURES - DEPR RES 1715
SERV VEH-MECH DEPR RES
Service Vehicles
1717SERV VEH-ADMIN DEPR RES
Service Vehicles
1719SERV VEH-DEL DEPR RES
Service Vehicles
1721SERV VEH-SALES DEPR RES
Service Vehicles
1723SALES/SCRAP ACCR-DEPR SRVC VEH deprecation
1727OFFICE EQUIPMENT - DEPR RES Fixed Assets
1729WIP-CAP INT SVEH ACCR DEP WIP
1732LEASEHOLD IMPR-PURCH ACCR DEPR deprecation
1741
COMPUTER EQUIPMENT - DEPR RES Fixed Assets
1763ACQ FIX ASSET/SERV VEH ACCUMDP
1771
COMPUTER SOFTWARE - DEPR RES Software
176 RESERVE FOR DEPR (ALL) (1000 - 1999 Asset Accounts)
117
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1953 DEFERRED TAX ASSET
1954DEFERRED TAX ASSET ALLOWANCE
190 DEFERRED CHARGES (1000 - 1999 Asset Accounts)
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1699 GOODWILL 1981INTERCO-HERC US/HERC EAST CAN Intercompany
1980
GOODWILL AMORTIZATION N/A
Amortize GW?
196 FRANCHISE & CONCESSIONS (1000 - 1999 Asset Accounts)
118
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
1200 INTERCO-MEL HCELP Intercompany 1210OUT OF BALANCE
1201INTERCO-HERC US/HERTZ CORP Intercompany
1202INTERCO-HERTZ CAN/HERC EASTCAN Intercompany
1203INTERCO-HERC CAN EAST/HERTZ Intercompany
1204INTERCO-HERC US/HERC WEST CAN Intercompany
1205INTERCO-HERC CAN WEST/HERTZ Intercompany
1206INTERCO-HERTZ CAN/HERC WESTCAN Intercompany
1207INTERCO-HERC CAN EAST/WEST Intercompany
1208 INTERCO - MEL / HCEP Intercompany
1209INTRACOMPANY 24/7 STUDIO EQUIP
205 ACCOUNTS PAYABLE AFFILIAT (1000 - 1999 Asset Accounts)
119
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2006SUSPENSE ACCOUNT 2065 A/P - JAGUAR LTD. Jaguar 2004
OUT OF BALANCE ACCOUNT
2006AUDITED VOUCHERS 2066
A/P - JAGUAR CREDIT CORP. Jaguar 2067
REIM W/H-HLTHCR 7/04-6/05
2015INTL.FOREIGN BILL PAYBL 2093
A/P-VOLVO CARS N.AMERICA Volvo 2068
REIM W/H-DEP CR 7/04-6/05
2023TAX W/HELD EMPLOYEE-FEDRL 2095
A/P - VOLVO CANADA LTD. Volvo 2069
REIM W/H-HLTHCR 7/03-6/04
2024TAXES WITHLD EMP-FED INC 2096
VOLVO INTCOMP PAYABLE REC Intercompany 2070
REIM W/H-DEP CR 7/03-6/04
2024VEHICLE TAXES PAYABLE 2097
JAGUAR INTCOMP PYBLE REC
2025TAX W/HELD EMPLOYEE-STATE
2029PAYROLL TX PAYAB HOLD/PAY
2036
HERTZ VOLUNTARY BENEFIT PROGM
2042 AMEX V-PAYMENT
2060GIFT CERT EXL YOURS A MAY
2061GIFT CERT-ISSD AFT 9/1/94
210 ACCOUNTS PAYABLE (2000 - 2999 Liability Accounts)
120
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2071
ACCOUNTS PAYABLE-LAND ROVER
2080A/P - FORD BELGIUM
Global Deploy
2081A/P - FORD GERMANY
2082A/P - FORD FRANCE
2083 A/P - FORD ITALY
2084A/P - FORD LUXEMBOURG
2085A/P - FORD PORTUGAL
2086 A/P - FORD SPAIN
2087 A/P - FORD UK
2088A/P - FORD AUSTRALIA
2090A/P - FORD CANADA
2094FORD INTERCO PAYABLE RECL
210 ACCOUNTS PAYABLE (2000 - 2999 Liability Accounts)
121
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2100ACCRUED MANAGEMENT FEES
2103 DEFERRED RENT
2104 INTEREST
2106 ADVERTISING FUND PRI YR
2111 CONV. CAR LOSSES PRYR
2117ACCRUAL FOR WRECKS PR YR
2118WKR COMP LIAB CAMBRIDGE-03&PRI
2140 ACCRUED LEGAL - 2007
2141P.RETIREMT BENEF.OTH.PENS
2147RESTRUCTURING RESERVE
2147EXCESS MILEAGE ACC.-2000
2149 LITIGATION LIABILITIES
2158HAWAII SHIPBACK/15D DEPAC
2179 ACCRD INT PAY-FORD US
2181 SICK PAY ACCRUAL
2185ADVTSG FUND - PR YEAR EXP
2192HAIL DAMAGE ACCRUAL-FORD
2195 DEFERRED REVENUE
212 ACCRUED LIABILITIES (2000 - 2999 Liability Accounts)
122
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2204REAL ESTATE TAXES-PRIOR
2210ST&CY SALES TAX LIAB CUR
2210SALES TAX PRIOR YEARS
2211ST&CY SALES TAX LIAB PRY
220 ACCRUED GEN TAXES (2000 - 2999 Liability Accounts)
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2669INTERCOMPANY-FOREIGN SUBS Intercompany 2680
A/P - FORD BELGIUM
New Allocation functionality and Mgmt Entity
2685 TAX INTERCOMPANY Intercompany 2681A/P - FORD GERMANY Intercompany
2687INTERCOMPANY-HC EQUIP LP Intercompany 2682
A/P - FORD FRANCE
2696INTERCOMPANY-RESERVE Intercompany
264 DIVISION AND AFFILIATES (2000 - 2999 Liability Accounts)
123
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2701INTERCOMP-HTZ INTER LTD. 2701
INTERCOMPANY-AUSTRALIA Intercompany
2727INTERCOMP-FRANCE LEASING 2707
INTERCOMPANY-CANADA Intercompany
2731
INTERCO-HERTZ EUROPE SRV CNTR 2720 INTERCOMPANY-HEL Intercompany
2732INTER-HTZ EUR SERV CTR LT 2722
INTERCOMPANY-UK CARS Intercompany
2733INTERCOMP-ITALY LEASING 2727
INTERCOMPANY-FRANCE Intercompany
2735INTER-HTZ FINANCE CTR,LTD 2728
INTERCOMPANY-MONACO Intercompany
2739
INTCOMP-NTHRLNDS-VAN WIJK 2729
INTERCOMPANY-DENMARK Intercompany
2745INTCOMP-BELGIUM LEASING 2731
INTERCOMPANY-GERMANY Intercompany
2747 INTERCO-SPAIN 2732 INTERCOMPANY-ITALY Intercompany
2747
INTCOMP-SPAIN(DBTFL ACCT) 2734
INTERCOMPANY-SWITZERLAND Intercompany
2753FORD INTCOMP-BELGIUM 2736
INTERCOMPANY-NETHERLANDS Intercompany
2754FORD INTCOMP-FRANCE 2740
INTERCOMPANY-NEW ZEALAND Intercompany
2755FORD INTCOMP-GERMANY 2741
INTERCOMPANY-SWEDEN Intercompany
2756FORD INTCOMP-ITALY 2743
INTERCOMPANY-BELGIUM Intercompany
2757FORD INTCOMP-NETHERLANDS 2746
INTERCOMPANY-SPAIN Intercompany
270 DIVISION & AFFIL-FOREIGN (2000 - 2999 Liability Accounts)
124
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
2758FORD INTCOMP-NORWAY 2748
INTERCOMPANY-ISRAEL Intercompany
2759FORD INTCOMP-PORTUGAL 2751
INTERCOMPANY-PORTUGAL Intercompany
2760FORD INTCOMP-SPAIN 2767
INTERCOMPANY-MEXICO Intercompany
2761 FORD INTCOMP-UK 2771INTERCOMPANY-IRELAND Intercompany
2762FORD INTCOMP-AUSTRALIA 2780
INTERCOMPANY-NORWAY Intercompany
2763FORD INTCOMP-NEW ZEALAND 2785
INTERCOMPANY-LUXEMBOURG Intercompany
2764FORD INTCOMP-PUERTO RICO 2794
INTERCOMPANY-OTHERS Intercompany
2765 FORD INTCOMP-US 2796INTER CO - HTZ COORD CTR Intercompany
2766FORD INTCOMP-CANADA
2786INTCOMP-OKC-US CENTRL BIL
2790INTCOMP-HERTZ EUR FELTHAM
2791 INTCOMP-HEL-AFD
2792INTCOMP-HERTZ PACIFIC LTD
2797INTCOMP-OKC SWAP INTCOMP
2798INTCOMP-EUR SWAP INTCOMP
270 DIVISION & AFFIL-FOREIGN (2000 - 2999 Liability Accounts)
125
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3102AGE DIFFERENTIAL 3136
NEVERLOST REVENUE
3103ADD. DRIVER SURCHARGE 3137
NEVERLOST GIVEUPS
3104CALCULATION ERRORS 3139 L D W
3105ASAP MISC. ADJ. DEFAULT 3140
THEFT DAMAGE WAIVERS-CARS damage
3112
SEGMENT ALLOCATION-REVENUE
New Allocation functionality and Mgmt Entity 3141
PARTL DAM.WAIVER REVENUE
3115CUSTOMER CREDIT ADJ. 3142
SUPER COLLISION DAM.WAIVR
3116
CUSTOMER SATISFACTION ADJ. 3146
DEDUCTIBLE DAMAGE WAIVER
3124CANADIAN TRUCK PAI 3155
OTHER NEVERLOST REVENUE
3125
LICENSEE MISSING MILES CH 3156
NEVERLOST SPECIALTY VEH REV
3131SP.EQ.CHILD SAFETY SEATS 3196
DIVISION ALLOCATION-REVENUE
New Allocation functionality and Mgmt Entity
3138
SATELITE RADIO REVENUE 3197
POOL ALLOCATION
New Allocation functionality and Mgmt Entity
3143
MEXICAN ENTRY SURCHARGE 3198
ZONE ALLOCATION
New Allocation functionality and Mgmt Entity
310 RENTAL REVENUE (3000 - 3999 Equity Accounts)
126
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3144 LIS - DIV. ALLOWANCE
3145 YOUNG DRVR SURCHARGE-CARS
3147 SERVICE CHARGE
3148 VEHICLE DELIVERY CHARGE
3149 TRUCK RENTAL REVENUE
3159 LICENSEE - RESERVATION FEE
3175 IN-CAR ENTERTAINMENT SALES
3176 MULTIMEDIA DEVICE RENTALS
3179 LICENSEE REVENUE
310 RENTAL REVENUE (3000 - 3999 Equity Accounts)
127
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3234FOREIGN TRUCK RECEIPTS LICN Global Deploy
3235FOREIGN TRUCK GIVEUPS LICENS
3236RATE ADJUSTMENTS
3239 LDW/CDW
3240THEFT DAMAGE WAIVER-TRUCK
3241NON-WAIVABLE EXCESS-TRUCK
3242GOODS IN TRANS INS-TRUCKS
3243SUPER COLLISION DAMAGE WVR-CDW
3244HANDTRUCK REVENUE
3245YOUNG DRIVER SURCHG TRUCK
3246SERVICE CHARGES-TRUCKS
3249 NO SHOWS - VANS
330 REVENUES-FOREIGN-TRUCKS (3000 - 3999 Equity Accounts)
128
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3250PACKAGING AND ACCESSORIES
3251ADVERTISING RECHARGES
3252 INTERCITY FEES
3260
DEFERRED REVENUE CHARGE
3270LICENSEE REVENUE TRUCKS
3280
CUSTOMER DIVIDENT PRG - TRUCKS
3290
WINTER EQUIPMENT - TRUCKS
3295 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
3298REVENUE-FIXED LEASE
330 REVENUES-FOREIGN-TRUCKS (3000 - 3999 Equity Accounts)
129
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3400FINANCE LEASE REVENUE
3410OPERATING LEASE REVENUE
3420MINI-LEASE REVENUE
3430CONTRACT HIRE REVENUE
3431POOL FLEET REVENUE
3432
CONTRACT PURCHASE REVENUE
3433 DELIVERY FEE
3440 LEASE START
3441 EXTENSION
3444LEASE PURCHASE REVENUE
3460REVENUE-POOL ALLOCATION
New Allocation functionality and Mgmt Entity
3498BULK REVENUE - DAILIES
340 REVENUES-FOREIGN-CAR LEAS (3000 - 3999 Equity Accounts)
130
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3510RNTL MILEAGE OT HRS REV 3505
BULK REVENUE - WEEKLIES bulk revenue 3528
DEFRD REVENUE-FORCED CHARGES
Deferred Rev?
3521RE-RENT EXP CORP.PROGRAM 3506
BULK REVENUE-MONTHLIES bulk revenue
3525RNTL REVENUE ADJ/OVERRIDE 3507
RENTAL REVENUE - DAILIES
Rental Revenue
3527 LEASE REVENUE 3508RENTAL REVENUE - WEEKLIES
Rental Revenue
3530
COLLECTED FORCED CHARGES 3509
RENTAL REVENUE-MONTHLIES
Rental Revenue
3533UNBILLED REVENUE 3517
CUST. DISCOUNTS DAILIES
Customer Discounts
3518CUST. DISCOUNTS WEEKLIES
Customer Discounts
3519CUST. DISCOUNTS MONTHLIES
Customer Discounts
3520RNTL REVENUE CREDIT MEMO
3524INTERBRANCH REVENUE SHARE Intercompany
3590 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
3599 360 RNTL REV TOOLS
350 RENTAL REVENUE & ADJUST. (3000 - 3999 Equity Accounts)
131
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3607
EILEO INTERCOMPANY REVENUE Intercompany
3651 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
360 RENTAL REVENUE – TOOLS (3000 - 3999 Equity Accounts)
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3698370 OTHR RNTL REVENUE 3610 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
361 REVENUES-FOREIGN OTHER (3000 - 3999 Equity Accounts)
132
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3704OUTSIDE FREIGHT REV CUST 3713
LOSS AND DAMAGE WAIVER
3709TRANSPORTATION - DELIVERY 3724
DAMAGE PROCESSING ADMIN FEE
3710LICENSE & TAX REIMB FEE 3736
NEVERLOST REVENUE ALLOCATION
New Allocation functionality and Mgmt Entity
3711DELIVERY FUEL CHARGE 3751
A/P CONC PASS THRU FEES-OTHERS
3712STANDBY DRIVER WAIT TIME 3752
ACCESS PASS THRU FEES
3751RERENT EXP - HERC EQUIP 3753
PARKING TICKET ADMIN FEE parking ticket
3754
ENERGY SURCHARGE DETAILS 3756
LABOR REVENUE - TOOLS
3761 SYSTEM FEE 3760LABOR REV-TOOLS ADJ/CR
3768SERVICE REVENUE 3786 OTHER REVENUE
3770MERCHANDISE SALES REVENUE 3792
SEGMENT ALLOCATION-OTHER REV
New Allocation functionality and Mgmt Entity
370 OTHER RENTAL REVENUE (3000 - 3999 Equity Accounts)
133
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3774CASH ID CARD FEE 3795
CONC PASS THRU FEE-POOL ALLOC
New Allocation functionality and Mgmt Entity
3775 LATE CHARGES 3798CONC PASS THRU FEE-ZONE ALLOC
New Allocation functionality and Mgmt Entity
3776ENVIRONMENTAL RECOVERY FEE 3799
CUST EQ LABOR COST TRF
3790LABOR COST WARNTY-CUST EQ 3799 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
3791LABOR WARNTY REV-CUST EQ
5537380 GROSS SALES
370 OTHER RENTAL REVENUE (3000 - 3999 Equity Accounts & 5000 - 5999 Cost of Goods Sold)
134
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3800SALE OF NEW EQUIPMENT 3892 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
3801SALE OF SMALL EQUIPMENT 3899 390 COST OF SALES
3802SALE OF POWER TOOLS
3803SALE OF USED EQUIPMENT
3820
SALE OF SUPPLIES & MERCHANDISE
3824 SALE OF PARTS
3831SALE OF NON-INVENTORY
3840
FREIGHT ON SALE-BIL'D TO CUST
3850SALE OF MISCELLANEOUS
3860PARTS WARRNTY REV-CUST EQ
380 GROSS SALES (3000 - 3999 Equity Accounts)
135
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
3900COST OF SALES NEW EQUIP Cost of Sales
3901COST OF SALES SMALL EQUIPMENT Cost of Sales
3902COST OF SALES POWER TOOLS Cost of Sales
3903REPAIRS TO EQ FOR RESALE
3909COST OF SALES USED EQUIP Cost of Sales
3920COST OF SALES SUPPLIES/MERCH Cost of Sales
3924COST OF SALES PARTS Cost of Sales
3931COST OF SALES NON-INVENTORY Cost of Sales
3940COST OF SALES FREIGHT Cost of Sales
3950COST OF SALES - MISC. Cost of Sales
3992 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5539400 EXP BILL TO CUST
390 COST OF SALES (3000 - 3999 Equity Accounts & 5000 - 5999 Cost of Goods Sold)
136
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4010REPAIR BILLING ADJ/CREDIT
Pass- through? 4020
TIRE BILLINGS TO CUSTOMER
Vehicle Expense
4012INT PARTS BILLED-HERC EQ 4021
COST-TIRES BILLED TO CUST
4013INT LABOR BILLED-HERC EQ 4023
OUTSIDE FREIGHT REV CUST
4014
OUTSIDE PARTS/LABOR BIL'D 4031
OUTSIDE FREIGHT COST CUST
4015SRO RESERVE CLEARING 4032
REFUELING ADJ/CREDITS fuel
4016ADMIN FEE DAMAGE BILLING 4042
REFUELING COSTS - REE fuel
4022TIRE REP BILLING CREDITS 4043
OTHER REFUELING COSTS fuel
4091PRIOR YEAR CHGS/CREDITS
Employee Benefits 4044 LOSS OF USE BILLING
loss of use billing
4099410 RNTL EQUIP REPAIR 4050
UNCOLL. LOSE OF USE BILL.
4051MISC EXPENSE CHARGEBACKS
4090COST OF MISC CHARGEBACKS
4096 POOL ALLOCATIONEmployee Benefits
400 EXP. BILLED TO CUSTOMERS (4000 - 4999 Revenue Accounts)
137
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4100INTERNAL LABOR EXP - REE
4113
WORK ORDER PARTS-NON INVENTORY 4111
PARTS EXPENSE - REE
4115OUTSIDE LABOR EXPENSE-REE 4112
PARTS/SUPPLIES-PURCH/ADJ
4116GREASE & OIL/ANTI FREEZE 4122
SHOP SUPPLIES - GENERAL RENTAL
4120 Shop Supplies
4119EQUIPMENT SET-UP COST 4128
SVC VEH RNTL-MECHANICS
Service Vehicles
4120 SHOP SUPPLIES 4130DEPRECIATION-MECHANIC VEH deprecation
4123DEALER PREP CAPITALIZED 4131
MISC EXP/LIC-MECHANIC VEH
4140MEALS - TRAVEL RELATED 4132
TIRES-MECHANIC VEHICLES
Vehicle Expense
4162 TRAVEL - AIRFARE 4133FUEL EXP-MECHANIC VEH fuel
4163TRAVEL - CAR RENTALS 4134
UNIFORMS-MECHANICS
Employee Benefits
4164TRAVEL - LIV,BUS,PARKING 4135
FUEL COSTS-MISC&SHOP USE fuel
4165BUS.MTGS & ENTERTAINMENT 4136
DEPRECIATION SHOP EQUIP deprecation
4166MEALS, ETC OVERTIME REL. 4137
REPAIRS TO SHOP EQUIPMENT
4167T&E MILEAGE REIMBURSEMENT 4138
DAMAGE REPAIR-REE/SHOP EQ damage
4168TRAVEL-TRAINING-MEALS 4139
(GAIN)/LOSS REPAIR ASSETS B/S?
410 RENTAL EQUIP REPAIR OTHER (4000 - 4999 Revenue Accounts)
138
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4174MISC EXP-REPAIR/MAINT. 4173
TRAVEL-TRAINING-OTHER T&E
4180CORE DEPOSITS & CREDITS 4194
NON-REPAIR ACTVITY-MECHAN
4183WARRANTY CLAIMS COST 4198 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4192
WARNTY RECOVERIES-HERC EQ 4199
420 OTHR REE COSTS
4193
DISALLOWED WARRANTY CLAIMS
410 RENTAL EQUIP REPAIR OTHER (4000 - 4999 Revenue Accounts)
139
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4203 PERMITS - REE 4200PERSONAL PROP TAX-REE CUR 4223
LOST/SCRAPPED EQUIPMENT
PP&E? Gain/Loss
4206OUTSIDE FREIGHT COST CUST 4201
PERSONAL PROPERTY TAX FEE 4240
UNREALIZED G/L FR FUEL DERIVTV
Gain/Loss Der?
4209VEHICLE LICENSE FEE 4202
PERSONAL PROP TAX-REE PR
4214
RENTAL EQUIPMENT LICENSES 4217
RE-RENT EXPENSE LOCAL ReRent
4216FUEL - INITIAL FILL REE 4221
RE-RENT EXPENSE CORP PROGRAM ReRent
4223LOST/SCRAPPED EQUIPMENT 4224 FREIGHT - OTHER
4232OUTSIDE REPAIR EXP CUST EQ 4230
FREIGHT - EQUIP TRANSFERS
Transaction Type
4237OUTSIDE FUEL PURCHASES 4231
FREIGHT INTER REGION TRF Intercompany
4243
OTHER REFUELING COSTS 4234
CUST EQ LABOR COST TRF
4244DAMAGE WAIVER COST 4241
INTERNAL LABOR COST Wages
4280LABOR COST-WARNTY-CUST EQ 4242
REFUELING COSTS - REE
REE expenses
4299430 DELIVERY COSTS 4251 MISC - REE COSTS
REE expenses
4291 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
420 OTHER RENTAL EQUIP. COSTS (4000 - 4999 Revenue Accounts)
140
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4320 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
430 DELIVERY COSTS (4000 - 4999 Revenue Accounts)
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4350PP TAXES-OTHER CURRENT 4384 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4351PP TAXES-OTHER PRIOR YR
4360GROSS RECEIPT TAXES
4364BUSINESS TAXES & LICENSES
435 OTHER INS, LICENSE, TAX (4000 - 4999 Revenue Accounts)
141
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4402TIRE REPAIR - SV OPER 4419 POSTAGE & FREIGHT
location expense 4400
TIRE PURCHASES - SV OPER DOE/Inv?
4406SVC VEH RNTL-OPERATING 4421
STATIONERY/OFF SUPPLIES
location expense 4403
TOLLS & PERMITS - SV OPER DOE/Inv?
4407LICENSES - SV OPER 4425
PERISHABLE EQUIP/TOOLS Fixed Assets 4410
DEPRECIATION SV OPER Depreciation?
4408SV EXP - REPAIR OPER 4426
OFFICE EQUIP. RENTALS Fixed Assets 4411
UNIFORMS - OPER DOE?
4409SV FUEL EXPENSE - OPER 4427
OFFICE EQUIP. MAINTENANCE Fixed Assets 4413
HIP EXPENSES
4465BUS.MTGS & ENTERTAINMENT 4428
EMPLOYEE PURCHASES CLEAR
Employee Benefits 4422
AMORTIZATION RENTAL TOOLS
Amortize cost?
4429EMPLOYEE DUES & MEMBERSHIPS 4496
AMORTIZATION--GOODWILL
4433CORPORATE DUES & MEMBERSHIPS 4497
AMORTIZATION--INTANGIBLES
4434 DISCOUNTS LOST
MAINT. SUPPLIES/TOOLS
4435DEPR OFFICE EQUIPMENT FA Dep
REPLACEMENT KEYS CREDITS
4437BOOKS & PERIODICALS
location expense
OIL AND GREASE
4438 CELLULAR PHONEEmployee Benefits ANTI-FREEZE
4439 TELEPHONElocation expense
WASTE DISPOSAL EXPENSE
440 OTHER BRANCH OPER. EXP. (4000 - 4999 Revenue Accounts)
142
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4440FORMS EXP - WAREHOUSE
OUTSIDE REPAIRS
4442 FUEL - OVER/SHORT fuel
OUTSIDE REPAIRS THEFT&CON
4445FIXED ASSET EXPENSES Fixed Assets
ECO SURCHARGE CREDIT
4446DEPR FURN & OFFICE EQUIP FA Dep
FLEET MGMT MAINTENANCE
4447 SAFETY COMPLIANCE LEASE START MAINTENANCE
4448 TRAINING EXPENSEEmployee Benefits
EXTENSION MAINTENANCE
4449 CASH OVER/SHORT
CONTRACT HIRE MAINTENANCE
4450FOREIGN EXCHG GAIN/(LOSS) B/S realize
DIVISION ALLOCATION-MAINTENANC
4451(GAIN)LOSS FIXED ASSETS B/S realize
POOL ALLOCATION
4452 CLASSIFIED ADS OFFICE ALLOCATION
4453MEALS - TRAVEL RELATED T&E
CAR SALES RECON TRANSFER
4462 TRAVEL - AIRFARE T&E
GASOLINE ISSUES - CO INV.
4463 TRAVEL - CAR RENTALS T&E
DEPRECIATION EXP TRANSFER
440 OTHER BRANCH OPER. EXP. (4000 - 4999 Revenue Accounts)
143
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4464TRAVEL - LIV,BUS,PARKING T&E
AMORT. DEALER PROFIT
4466MEALS,ETC OVERTIME REL. T&E
AMORT-MANUFACT REBATES-OWN VEH
4467T&E MILEAGE REIMBURSEMENT T&E
520 GAIN/LOSS ON SALE
4468COFFEE & BEVERAGE SUPPLY
location expense
P/L SALES VEH-CUST DIRECT
4470MEALS - TRAVEL RELATED T&E
AMORT. RENTAL AGRMTS.
4473TRAVEL-TRAINING-OTHER T&E
AMORT. EMPLOYEE UNIFORMS
4474REPURCH PRG-EXCESS MILES
4477SRVC VEH RNTL PROGRAM CHARGES
Service Vehicles
4478EMPLOYEMENT & PERSONNEL Wages
4479MISCELLANEOUS EXPENSE
4480 OVERNIGHT MAIL
4481GENERAL EXPENSE-CLEARING
4482CONSULTING FEE/PURCH SVCS
4484 LEGAL COSTS
440 OTHER BRANCH OPER. EXP. (4000 - 4999 Revenue Accounts)
144
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4494ADM CHG/CRDT-INTRACOMPANY TRAN Intercompany
4495
COPY445 CREDIT & COLLECTION EXPENSEING COSTS
4498 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4499LEGAL - CREDIT & COLLECTION
440 OTHER BRANCH OPER. EXP. (4000 - 4999 Revenue Accounts)
445 CREDIT & COLLECTION EXPENSE (4000 - 4999 Revenue Accounts) Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4491 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4699 TIRE EXPENSEVehicle Expense
145
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAcct Descr. Comments Account Description Comments Account Description Comments
4590VEH MAINTENANCE-SUB TRSFR COST By location? 4521
MAINT. SUPPLIES/TOOLS DOE by loc?
4593VEH MAINTENANCE-A/P TRSFR COST By location? 4525
REPLACEMENT KEYS CREDITS DOE by loc?
4531 OIL AND GREASE DOE by loc? 4534 ANTI-FREEZE DOE by loc?
4535WASTE DISPOSAL EXPENSE DOE by loc?
4536 OUTSIDE REPAIRS DOE by loc?
4540OUTSIDE REPAIRS THEFT&CON DOE by loc?
4541ECO SURCHARGE CREDIT DOE by loc?
4570FLEET MGMT MAINTENANCE DOE by loc?
4571LEASE START MAINTENANCE DOE by loc?
4572EXTENSION MAINTENANCE DOE by loc?
4573CONTRACT HIRE MAINTENANCE DOE by loc?
4594DIVISION ALLOCATION-MAINTENANC
New Allocation functionality and Mgmt Entity
4597 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4598 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
450 VEHICLE MAINTENANCE (4000 - 4999 Revenue Accounts)
146
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4664DAMAGE REPAIR CRDTS-NEVERLOST By location? 4666
CAR SALES RECON TRANSFER
4665
INSURANCE PROCEEDS-VIHICLE DMG By location?
4669REPAIR CREDITS - CHECK-IN damage
4680SUBURBAN TRANSFER-TEMP
Transaction Type
4681DAMAGE REPAIR CREDIT-3RD PTY damage
4682DAMAGE REPAIR CREDIT-RENTER damage
4683 SUBRO TEST damage
4684 ALLOCATION TEST
New Allocation functionality and Mgmt Entity
4685AIRPORT TRANSFER-TEMP
Transaction Type
4686 DIV. ALLOCATION-TEMP
New Allocation functionality and Mgmt Entity
4687 WRECKS TRANSFERTransaction Type
4688 LOSS OF USE BILLINGSloss of use billing
4689
VEH DAMAGE-SUBURBAN TRSFR COST damage
460 VEHICLE DAMAGE (4000 - 4999 Revenue Accounts)
147
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4690VEH DAMAGE-AIRPORT TRSFR COST damage
4691NON-WAIVBLE EXCS-HCM COLL damage
4692NON-WAIVBLE EXCS-RAC COLL damage
4693BAD DEBT EXP DAMAGE CLAIMS damage
4694LOSS OF USE BILLINGS-2000
loss of use billing
4695NON-WAIVABLE AXCESS ADJ damage
4696
DIVISION ALLOCATION-DAMAGES
New Allocation functionality and Mgmt Entity
4697 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4698 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
4699TRANSFER PROGRAM EXP.
Transaction Type
460 VEHICLE DAMAGE (4000 - 4999 Revenue Accounts)
148
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4705 IN-PLACE TRANSFERSTransaction Type 4799
GASOLINE ISSUES - CO INV. Fuel
4706REPLACEMENT VEH. ACCRUAL
Vehicle Expense
4707TRANSFER FEES ON TURNBACK
Transaction Type
4708VEHICLE REGISTRATION FEE
Vehicle Expense
4709VEH.LICENSES & TAXES
Vehicle Expense
4710 TITLE STORAGE FEESVehicle Expense
4715 VEHICLE EXCISE TAXVehicle Expense
4725PERS PROPERTY TAX-VEH
Vehicle Expense
4726DAMAGE REPAIR CREDIT NEVERLOST damage
4737VEHICLE CONVERSION EXP
Vehicle Expense
4742NON-WAIVABLE EXCESS(TP)-RAC
Vehicle Expense
4743 CHAIN EXPENSEVehicle Expense
4750CHILD SAFETY SEATS EXP.
Vehicle Expense
4751TEL. EXP. MOBILE PHONES
Vehicle Expense
470 VEHICLE-OTHER OPER. (4000 - 4999 Revenue Accounts)
149
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4752DEPR. MAINT.-MOBILE COMM deprecation
4754SKI EQUIPMENT EXPENSE
Vehicle Expense
4755VEH HAND CONTROLS HCP EXP
Vehicle Expense
4756 VEHICLE DECALSVehicle Expense
4757VEH. PROTECTION PACKAGE
Vehicle Expense
4758VEH.SECURITY SYSTEM
Vehicle Expense
4759VEH KEYTAG & INSERT EXP
Vehicle Expense
4760DEPN EXP-VEH NAVIG EQUIP deprecation
4761REPLACEMENT KEY SURCHARGE
Vehicle Expense
4762FLEET INSTALLATION SERV.
Vehicle Expense
4765DEALER PREP. CR. FORD
Vehicle Expense
4766 DEALER PREP. CR. GMVehicle Expense
4767MISC DEALER PREP CR.
Vehicle Expense
4768DEALER PREP CR.-CHRYSLER
Vehicle Expense
470 VEHICLE-OTHER OPER. (4000 - 4999 Revenue Accounts)
150
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAccount Description Comments Account Description Comments Account Description Comments
4769IMBALNCE BILL-TOH VEH CST
Vehicle Expense
4770 RADIOS FA/Inv/COGS?
4771 AIR CONDITIONERS FA/Inv/COGS?
4772 SEAT BELTS FA/Inv/COGS?
4773 LUGGAGE RACKS FA/Inv/COGS?
4774DRIVER SAFETY EQUIPMENT
Vehicle Expense
4775DRIVER SAFETY EQPMT-RECOVER
Vehicle Expense
4776DMG REPAIR CRDT MULTIM DEVICES
Vehicle Expense
4778
MOTORCYCLE ACCESSORIES EXPENSE
Vehicle Expense
4784VEH OTHER OP- SUB TRSFER COST
Vehicle Expense
4793VEH OTHER OPER-A/P TRSFR COST
Vehicle Expense
4794DIVISION ALLOCATION-OVD
New Allocation functionality and Mgmt Entity
4797 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4798 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
470 VEHICLE-OTHER OPER. (4000 - 4999 Revenue Accounts)
151
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4824REFUELG-DIST NON-REV MOVE By location?
4830FUEL-SUBURBAN TRANSFER COST
Transaction Type
4893FUEL-AIRPORT TRANSFER COST
Transaction Type
4894
DIVISION ALLOCATION-GASOLINE
New Allocation functionality and Mgmt Entity
4897 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4898 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
4899485 INTEREST EXPENSE
480 GASOLINE (4000 - 4999 Revenue Accounts)
152
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4800 INTEREST EXPENSE
4850INTEREST ADJUSTMENT
4851 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4899NET PL&PD PREMIUM - VANS
485 INTEREST EXP ALLOCATION (4000 - 4999 Revenue Accounts)
153
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4904PL&PD FRONTING COSTS-VANS By location?
4905PL&PD PREMIUM TAXES-VANS
PL & PD Insurance
4906PL&PD DEDUCTIBLE - VANS
PL & PD Insurance
4907PL/PD INSUR-VAN POOLING
PL & PD Insurance
4908PL/PD INS CVRG-NY <25 DRV
PL & PD Insurance
4909 PL & PD INSURANCEPL & PD Insurance
4910 PL & PD ADJUSTMENTPL & PD Insurance
4911 NET PL/PD PREMIUM
4912PL/PD FRONTING COSTS
PL & PD Insurance
4913TAX WITHIN PL/PD PREMIUM
4914PL/PD INSUR-SHOCK LOSSES
PL & PD Insurance
4915 PL/PD PREMIUM TAXPL & PD Insurance
4916 PL/PD DEDUCTIBLEPL & PD Insurance
4917OTHR VEH INSURANCE PREM
490 PL & PD INSURANCE (4000 - 4999 Revenue Accounts)
154
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
4918OTHR VEH INSUR PREM TAX
4919PL & PD UMB. COVERAGE
PL & PD Insurance
4920PL&PD PREMIUM REVENUE
PL & PD Insurance
4921COMPREHENSIVE INSURANCE
4930PL-PD-SUBURBAN TRANSFER COST
Transaction Type
4993PL-PD-AIRPORT TRANSFER COST
Transaction Type
4994DIVISION ALLOCATION-PL&PD
New Allocation functionality and Mgmt Entity
4997 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
4998 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
4999DEPRECIATION RENTAL EQUIP deprecation
490 PL & PD INSURANCE (4000 - 4999 Revenue Accounts)
155
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5002DEPRECIATION ADJUSTMENT deprecation 5001
DEPRECIATION EXP TRANSFER
B/S and part of FA?
5003DEPR EXP CAP INTEREST WIP deprecation 5011
AMORT. DEALER PROFIT
Amortize profit?
5005DEPR - VAN POOLING VEH deprecation 5013
AMORT-MANUFACT REBATES-OWN VEH
Amortize rebate?
5007DEPREC - NEVERLOST EQPMT deprecation
5008 DEPR. - NON RISK deprecation
5008DEPRECIATION LEASE EQUIP deprecation
5009DEPR. OWNED VEHS 57 MO deprecation
5010DEPR. DEALER BUYBACKS deprecation
5012DEPRECIATION -MULTIMEDIA EQUIP deprecation
5014LEASE EXPENSE-DEPRECIATION deprecation
5015LEASE EXPENSE-INTEREST
5016LATE PAYMENT CHARGE
5017LEASE COST- DEPRECIATION deprecation
5018THIRD PARTY LEASE COST DEPR deprecation
500 DEPRECIATION – REE (5000 - 5999 Cost of Goods Sold)
156
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5019 DEALER LEASE COST
5020VEH INTEREST- CREDIT
Vehicle Expense
5021GM LONG TERM DEPREC ADJ deprecation
5022 MISC ADJ PROG CARS
5023REPURCHASE PENALTY
5024MINIMUM DAYS CHARGED
5025 DEPR. ADJ deprecation
5026REPUR OUT OF SERV DELAY
5027DEALER DIRECT ORD EXP
5028TOYOTA DEPRECIATION ADJ. deprecation
5029MANUFACTURES ALLOWANCE
5030FORD DEPR. BUYDOWN deprecation
5031FORD EARLY T/BCK SRCHRG
5032AIR COND. RECOVERY FEE
500 DEPRECIATION – REE (5000 - 5999 Cost of Goods Sold)
157
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5033DEPN-NON-RISK(MANUF)-TRCK deprecation
5040 DEPRECIATION-RISK TRKS deprecation
5040OPERATING LEASE EXPENSE - REE
5041DEPN-DLR BUYBACKS-TRKS deprecation
5042 LEASE COST-(DEPN)-TRKS
5043THIRD PARTY LEAST COST-TRUCKS
5044 DEPR. EXP. RENTAL TOOLS deprecation
5050EXCESS MILEAGE-MANUF PGM
5050 IMBALNCE BILL-DEP'N
5051DEPN ALLOCATION-CAR SALES
New Allocation functionality and Mgmt Entity
5052DEPR EXP RNTL TOOLS,OTHER deprecation
5052RETAIL OFFSET DEP'N ALLOC
New Allocation functionality and Mgmt Entity
5053NON-LEASE VEH ALLOC - INT
New Allocation functionality and Mgmt Entity
5063RAC/HLE DEPR. ADJUSTMENT deprecation
500 DEPRECIATION – REE (5000 - 5999 Cost of Goods Sold)
158
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5064DEPREC REE-SUB TRSFR COST deprecation
5089DEPREC REE-A/P TRSFR COST deprecation
5090DEPREC REE-OFFSET TRSFR COST deprecation
5091FLEET DEPRECIATION ALLOC
New Allocation functionality and Mgmt Entity
5095 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5098 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5099 REGION ALLOCATION
New Allocation functionality and Mgmt Entity
500 DEPRECIATION – REE (5000 - 5999 Cost of Goods Sold)
159
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5597 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5598 REGION ALLOCATION
New Allocation functionality and Mgmt Entity
502 MANUFACTURES CREDITS (5000 - 5999 Cost of Goods Sold)
160
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Acct Descr Comments
5065INTEREST ALLOCATION ADJ
New Allocation functionality and Mgmt Entity
5066INTEREST ALLOC -CAR SALES
New Allocation functionality and Mgmt Entity
5067RETAIL OFFSET INT ALLOC
New Allocation functionality and Mgmt Entity
5070LEASE START DEPRECIATION F/A
5072EXTENSION DEPRECIATION deprecation
5073CONTRACT HIRE DEPRECIATN deprecation
5074POOL FLEET DEPRECIATION deprecation
5075CONTRACT PURCHASE DEPR. deprecation
5076 LEASE PURCHASE DEPR. deprecation
5077INT OWNED VEH-SUB TRSFR COST
5092INT OWNED VEH-A/P TRSFR COST
5093INT OWNED V-OFFSET TRSFR COST
5094 ZONE ALLOCATION
New Allocation functionality and Mgmt Entity
5096 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5097P/L-SALE VEH-CLEAN RISK
505 INTEREST-OWNED VEHICLE (5000 - 5999 Cost of Goods Sold)
161
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5196 DIVISION ALLOCATION
New Allocation functionality and Mgmt Entity
5197 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5198REGION OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
510 (P)L VEH SALES-WHLSL (5000 - 5999 Cost of Goods Sold)
162
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5203SERV KT INCOME-94&LATER 5208
(GAIN)SALE RNTL EQ-RETAIL B/S realize
5207GAIN ADJUSTMENT 5209
(GAIN)SALE RNTL EQ-WHLSLE B/S realize
5212LOSS SALE RNTL EQ-RETAIL 5210
(GAIN)LOSS INTERBR SHARE B/S realize
5213LOSS SALE RNTL EQ-WHLSLE 5215 TITLE FEE CREDIT
Vehicle Expense
5214AFTER SALE REPAIR COST 5217
SERVICE VEHICLE RENTALS
Service Vehicles
5215 FINANCE CREDIT 5218SERVICE VEHICLE EXPENSES
Service Vehicles
5216AFTERMARKET CREDIT 5220
RECONDITION COSTS-LABOR Wages
5219PERS & SELLING EXP TRF 5221
RECONDITION COSTS-PARTS Fixed Assets
5283RECONDITIONING-EXPENSE 5222 TAXES - LOCAL
5285 VEHICLE ADD-ONS 5225RECONDITION COSTS-OUTSIDE
5286POWERTRAIN WARR EXP-12MOS 5226
TAXES - PERSONAL PROPERTY
personal property?
5227(GAIN)LOSS SALE LEASE EQ B/S realize
5228EQ SALES EXP-CUST BILLED
Location Expense
5229FREIGHT EXP-EQUIP SALES
5230USED EQUIPMENT WARRANTY Warranty
5232STATIONERY & OFFICE SUPLY
location expense
520 (GAIN) LOSS ON SALE – REE (5000 - 5999 Cost of Goods Sold)
163
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5238 CELL PHONESEmployee Benefits
5239OTHER EXPENSES-FIXED
5239RETAIL LOT PROMO EXPENSE
5241RETAIL MEDIA ADVERTISING
5243OTHER EXPENSES-RETAIL
5245DMV C/S TAX REMITTANCES
5250DMV C/S TAX COLLECTIONS
5251MEALS-TRAVEL RELATED T&E
5262 TRAVEL-AIRFARE T&E
5263 TRAVEL-CAR RENTALS T&E
5264TRAVEL-LIV,BUS,PARKING T&E
5265BUS.MTGS & ENTERTAINMENT
BUS.MTGS & ENTERTAINMENT
5266MEALS,ETC OVERTIME REL. T&E
5267T&E MILEAGE REIMBURSEMENT T&E
5268MGR-RETAIL COMMISSIONS
5270SALESPERSONS COMMISSIONS Wages
520 (GAIN) LOSS ON SALE – REE (5000 - 5999 Cost of Goods Sold)
164
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5272TRAVEL-TRAINING-MEALS T&E
5273TRAVEL-TRAINING-OTHER T&E
5274STOCK PURCHASE OPTION EXPENSE
Stock Option Purchase Expense
5275MISC EQ SALES EXPENSES
5280OUTSIDE SALES COMMISSION
5281EQ. SALE COMMISSION/BONUS
5282OVERTIME EQUIP SALE PERS. Wages
5282WARRANTY EXP SERV KT-1994 Warranty
5283EQUIP SALE PERSONNEL
Location Expense
5284AFTER SALES CUST ADJMT
5288 FLEX BENEFITS Flex Benefits
5288WORKERS COMPENSATION
Worker's Compensation
5289 PAYROLL TAXES-FICA payroll tax
5290UNION PENSION COSTS
Employee Benefits
5291UNION HEALTH & WELFARE
Employee Benefits
5292 PENSION COSTS Wages
520 (GAIN) LOSS ON SALE – REE (5000 - 5999 Cost of Goods Sold)
165
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5293OTHER EMPLOYEE WELFARE
Employee Benefits
5294INC SAVNGS/DEFINED CONTR PLAN
INC SVG/DEF CONTRIBUTION PLANS
5295PAYROLL TAXES - UNEMPLOY payroll tax
5297EXPENSE ALLOCATION
New Allocation functionality and Mgmt Entity
5298 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5298 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5299P/L SALE VEH. - RETAIL
520 (GAIN) LOSS ON SALE – REE (5000 - 5999 Cost of Goods Sold)
166
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5386 TIRES 5368WAGES TRANSFERRED
Transaction Type
5387POWERTRAIN WARR 12M 5388 OUTSIDE WASHING
5399P&L SALE OF VEH-INELIGIBLE WS 5389 PAYROLL TAX payroll tax
5390 LOT MEN - SALARIES Wages
5391 LOT MEN - OVERTIMETransaction Type
5392 PENSION COSTS Wages
5393OTHER EMPLOYEE WELFARE
Employee Benefits
5394
INC SVG/DEF CONTRIBUTION PLANS
INC SVG/DEF CONTRIBUTION PLANS
5395STOCK OPTION PURCHASE EXP
Stock Option Purchase Expense
5396 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5398 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
530 (P)L VEH SALES-RETL (5000 - 5999 Cost of Goods Sold)
167
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5403P/L SALE OF VEH-DIS&UNITS 5433
DIVISION ALLOC-INELIGIBLE WS
New Allocation functionality and Mgmt Entity
5410P/L SALE OF VEH-LICENSEE 5497 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5430
TRANSFERRING VEH-INELIGIBLE WS 5498 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
5431
AUCTION SLS FEES-INELIGIBLE WS 5499
550 INTRL LABOR COST Wages
540 P/L VEH SALES-INELIGIBLE WHSLE (5000 - 5999 Cost of Goods Sold)
168
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5500HERC EQ LABOR COST TRF
5540REE REPAIR LABOR COST TRF
5541WARRANTY LABOR COST TRF Warranty
5542DELIVERY LABOR COST TRF
5543SV-REPAIR LABOR COST TRF
Service Vehicles
5544 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5599C/S ALLOC.-NORTHEAST
New Allocation functionality and Mgmt Entity
550 INTERNAL LABOR COST TFR (5000 - 5999 Cost of Goods Sold)
169
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5600C/S ALLOC - PHILADELPHIA New Allocation functionality and Mgmt Entity
5601C/S ALLOC-ST. LOUIS, MO New Allocation functionality and Mgmt Entity
5602C/S ALLOC - CINCINNATI New Allocation functionality and Mgmt Entity
5603C/S ALLOC-CLEVELAND,OH New Allocation functionality and Mgmt Entity
5604
C/S ALLOCATION-NAPERVILLE New Allocation functionality and Mgmt Entity
5605
CAR SALES ALLOC-MINNEAPLS New Allocation functionality and Mgmt Entity
5606
CAR SALES ALLOC-BUFFALO New Allocation functionality and Mgmt Entity
5607CAR SALES ALLOC-ALBANY New Allocation functionality and Mgmt Entity
5608
CAR SALES ALLOC-ROCHESTER New Allocation functionality and Mgmt Entity
5609C/S ALLOC - BOSTON New Allocation functionality and Mgmt Entity
5610C/S ALLOC - ALLENTOWN New Allocation functionality and Mgmt Entity
5611
C/S ALLOC-MINNEAPOLIS, MN New Allocation functionality and Mgmt Entity
5612
C/S ALLOC-NORTHEAST DIST New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
170
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5614C/S ALLOC.-SOUTHEAST New Allocation functionality and Mgmt Entity
5615C/S ALLOC-NASHVILLE New Allocation functionality and Mgmt Entity
5616C/S ALLOC - ORLANDO New Allocation functionality and Mgmt Entity
5617C/S ALLOC-SANFORD, FL New Allocation functionality and Mgmt Entity
5618C/S ALLOC-KNOXVILLE,TN New Allocation functionality and Mgmt Entity
5619C/S ALLOC - TAMPA New Allocation functionality and Mgmt Entity
5620
C/S ALLOC-GREENSBORO, NC New Allocation functionality and Mgmt Entity
5621C/S ALLOC-MARIETTA,GA New Allocation functionality and Mgmt Entity
5622
C/S ALLOC-SOUTHEAST DIST New Allocation functionality and Mgmt Entity
5624C/S ALLOC.-CENTRAL DIST. New Allocation functionality and Mgmt Entity
5625C/S ALLOC - HOUSTON New Allocation functionality and Mgmt Entity
5626C/S ALLOC.-PHOENIX 27TH New Allocation functionality and Mgmt Entity
5627C/S ALLOC.-NEW ORLEANS New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
171
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5628C/S ALLOC-LEWISVILLE,TX New Allocation functionality and Mgmt Entity
5629C/S ALLOC.-SALT LAKE CITY New Allocation functionality and Mgmt Entity
5630C/S ALLOC-TUCSON New Allocation functionality and Mgmt Entity
5631C/S ALLOC - LAKEWOOD New Allocation functionality and Mgmt Entity
5632C/S ALLOC-OMAHA, NE New Allocation functionality and Mgmt Entity
5633C/S ALLOC-CENTRAL DIST New Allocation functionality and Mgmt Entity
5634C/S ALLOC - ALBUQUERQUE New Allocation functionality and Mgmt Entity
5635C/S ALLOC-DES MOINES,IA New Allocation functionality and Mgmt Entity
5636
CAR SALES ALLOC-CEDAR RAP New Allocation functionality and Mgmt Entity
5637
C/S ALLOCATION-GILBERT,AZ New Allocation functionality and Mgmt Entity
5638
C/S ALLOC-HOUSTON NTH,TX New Allocation functionality and Mgmt Entity
5639
C/S ALLOC-HOUSTON STH,TX New Allocation functionality and Mgmt Entity
5640
C/S ALLOCATION-DALLAS,TX New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
172
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5641C/S ALLOC.-WESTERN New Allocation functionality and Mgmt Entity
5650C/S ALLOC.-MILLBRAE New Allocation functionality and Mgmt Entity
5651C/S ALLOC-PORTLAND New Allocation functionality and Mgmt Entity
5652C/S ALLOC-ESCONDIDO New Allocation functionality and Mgmt Entity
5653C/S ALLOC - SAN DIEGO New Allocation functionality and Mgmt Entity
5654
C/S ALLOCATION-VAN NUYS New Allocation functionality and Mgmt Entity
5655C/S ALLOC.-ANCHORAGE New Allocation functionality and Mgmt Entity
5656C/S ALLOC-HAYWARD,CA New Allocation functionality and Mgmt Entity
5657
CAR SALES ALLOC-RIVERSIDE New Allocation functionality and Mgmt Entity
5658C/S ALLOC-SAN JOSE, CA New Allocation functionality and Mgmt Entity
5659C/S ALLOC-LIVERMORE, CA New Allocation functionality and Mgmt Entity
5660
C/S ALLOC-SACRAMENTO, CA New Allocation functionality and Mgmt Entity
5661C/S ALLOC.-LOS ANGELES New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
173
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5662C/S ALLOC-HAWAII New Allocation functionality and Mgmt Entity
5663
C/S ALLOC-PALM SPRING,CA New Allocation functionality and Mgmt Entity
5666C/S ALLOC - ONTARIO,CA New Allocation functionality and Mgmt Entity
5667
C/S ALLOC - LONG BEACH,CA New Allocation functionality and Mgmt Entity
5668C/S ALLOC - CHARLOTTE New Allocation functionality and Mgmt Entity
5669CAR SALES ALLOC-RENO New Allocation functionality and Mgmt Entity
5670C/S ALLOC - ROSEVILLE New Allocation functionality and Mgmt Entity
5671C/S ALLOC - SEATTLE New Allocation functionality and Mgmt Entity
5672C/S ALLOC-BURBANK, CA New Allocation functionality and Mgmt Entity
5673C/S ALLOC-WESTERN DIST New Allocation functionality and Mgmt Entity
5674C/S ALLOC - ROANOKE New Allocation functionality and Mgmt Entity
5675C/S ALLOC - GLEN BURNIE New Allocation functionality and Mgmt Entity
5676C/S ALLOC - BRANDON, FL New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
174
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5677C/S ALLOC - SARASOTA, FL New Allocation functionality and Mgmt Entity
5678C/S ALLOC-MELBOURNE,FL New Allocation functionality and Mgmt Entity
5679
C/S ALLOC-CHARLESTON, SC New Allocation functionality and Mgmt Entity
5680
C/S ALLOC-BEECHMONT,OH New Allocation functionality and Mgmt Entity
5681C/S ALLOC-ELMHURST,IL New Allocation functionality and Mgmt Entity
5682C/S ALLOC-ORLAND PARK New Allocation functionality and Mgmt Entity
5683
C/S ALLOC-WSTRN RTL POOL New Allocation functionality and Mgmt Entity
5685
C/S ALLOC-GREENVILLE,SC New Allocation functionality and Mgmt Entity
5686C/S ALLOC-STA. BARBARA,CA New Allocation functionality and Mgmt Entity
5687 C/S ALL-RALEIGH SUPERETTE
5688C/S RROFIT ALLOC-R2B New Allocation functionality and Mgmt Entity
5689 CAR SALES-SUBURBAN TRSFR COST
5690DIV ALLOC - C/S RISK New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
175
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
5691DIV ALLOC - C/S INELIGIBLE WS New Allocation functionality and Mgmt Entity
5692
CAR SALES-A/P TRANSFER COST Transaction Type
5693C/S ALLOC-BROKEN WLSL New Allocation functionality and Mgmt Entity
5694C/S ALLOC-CLEAN WLSL New Allocation functionality and Mgmt Entity
5695C/S ALLOC-RETAIL New Allocation functionality and Mgmt Entity
5696
CAR SALES-OFFSET TRANSFER COST Transaction Type
5697C/S ALLOC- DISTRICT New Allocation functionality and Mgmt Entity
5698
C/S ALLOCATION-WARRANTY New Allocation functionality and Mgmt Entity
560 CAR SALES ALLOCATION (5000 - 5999 Cost of Goods Sold)
176
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5727
DIVISION ALLOCATION-INTEREST
New Allocation functionality and Mgmt Entity
5797POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5798ZONE ALLOCATION
New Allocation functionality and Mgmt Entity
5799
TRANSPORT WAGES-SUB TRSFR COST
Transaction Type
570 INTEREST-LEASED VEHICLES (5000 - 5999 Cost of Goods Sold)
177
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Description Comments Account Description Comments Acct Description Comments
5938TRANSP. WAGES-A/P TRSFR COST Transaction Type
5939 TRANS VEH-CORP AGENCIES Wages5940 TRANS VEH-OWND ABRD COLL Wages5941 TRANS VEH-OWND ABRD BILLD Wages5942 TRANS VEH-FRGN VEH WITHIN Wages5943 TRANS VEH-SOLD CAR Wages
5945 VEH TRANS REIMBURSEMENT Vehicle Expense
5946TRNSFRNG VEH TO AUCT-TRANS Transaction Type
5947TRANS TNBK-OUTSIDE CARRIER Wages
5948TRANS VEH-ON LOT-OUTSOURCE Wages
5949 TRANSPORTER TOLLS Employee Benefits
5950 TRANSPTR VEH-INTERCITY Employee Benefits
5951 TRANSPTR VEH-INTERCITY OT Employee Benefits
5952 TRANSPTR VEH-INTRACITY Employee Benefits5953 TRANSPTR VEH-INTRACITY OT Employee Benefits
5954 TRANSPTR VEH-CMN CARRIER Employee Benefits
5955 CASUAL LABOR Wages
5956 CASUAL LABOR-OT Wages
5957 WAGES TRANSFERRED Transaction Type
5958 TRANFER VEH-INTER REGION Transaction Type
5959 TRFR VEH-INTER REG-OVRTME Employee Benefits
590 TRANSPORTER WAGES (5000 - 5999 Cost of Goods Sold)
178
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
5960 TRFR VEH-IN REG-COMM CARREmployee Benefits
5961 TRNSP VEH-ON LOT HIKINGEmployee Benefits
5962 TRNSP VEH-ON LOT HIKING O/TEmployee Benefits
5963 TRANSPORTING VEH-OUTSOURCEmployee Benefits
5964 DELIV & COLL TO/FR CUSTMR
5965 DELIV.& COLL-OUT OF HOURS
5966 DIVISION ALLOC-TRANSPORTERS
New Allocation functionality and Mgmt Entity
5967 TRANSPORTER EXPENSE TRANSFERTransaction Type
5968 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
5969 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
5970 STOCK OPTION PURCHASE EXP
Stock Option Purchase Expense
590 TRANSPORTER WAGES (5000 - 5999 Cost of Goods Sold)
179
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
AcctDesc Comments Account Description Comments AcctDesc Comments
5984TRANS BENEFITS-SUB TRSFR COST Employee Benefits
5985TRANS BENEFITS-A/P TRSFR COST Employee Benefits
5986INC SVG/DEF CONTRIBUTION PLANS INC SVG/DEF CONTRIBUTION PLANS
5987 WORKERS COMP-ADJUSTMENT Worker's Compensation5988 FLEX BENEFITS Flex Benefits5989 PAYROLL TAXES OPERATING payroll tax
5990 DIVISION ALLOC-TRANS BENEFITSNew Allocation functionality and Mgmt Entity
5991 WORKMENS COMPENSATION Worker's Compensation5992 PENSION COSTS Wages5993 OTHER EMP WELFARE COST Employee Benefits5994 WORK COMP-ADMIN FEES Worker's Compensation5995 BENEFITS - TRANSFERRED Transaction Type 5996 WORK COMP-SHOCK LOSSES Worker's Compensation
5997 POOL ALLOCATIONSNew Allocation functionality and Mgmt Entity
5998 OFFICE ALLOCATIONNew Allocation functionality and Mgmt Entity
5999 600 FIELD WAGES Wages
592 TRANSPORTER BENEFITS (5000 - 5999 Cost of Goods Sold)
180
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6001 MECHANICS Wages
6001 SHOP SUPERVISORS Wages
6002 MECHANIC-GENERAL RENTAL Wages
6002 SUPERVISORS WAGES Wages
6003 TOW TRUCK Wages
6003 WARRANTY - EXEMPT Warranty
6004 PARTS PERSONNEL Wages
6005 GARAGE/MAINT COMBO Wages
6005 WARRANTY - NON EXEMPT Warranty
6006 BODY DAMAGES damage
6006 TEMP LABOR-FIELD Wages
6007 DISPATCHER Wages
6007 TOOL OPERATORS Wages
6008 STATION MANAGER Wages
6009 GARAGE Wages
6010 OUTSOURCED RENTAL REPS Wages
600 FIELD WAGES (6000 - 6999 Expense Accounts)
181
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6010YARD COORDINATOR-GENERAL RNTL Wages
6011OUTSOURCED INSTANT RETN REPS Wages
6012 RENTAL REP SALARIES Wages
6012 SLS COORD INCENTIVE COMP Wages
6013 OTHER STATION EMPLOYEES Wages
6013 SALES COORD. SALARIES Wages
6014 BUS DRIVER Wages
6015 CASUAL LABOR Wages
6015 SALES COORDINATOR-GEN RNTL Wages
6016 SECURITY PERSONNEL Wages
6017 BUS MECHANICS Wages
6018 OUTSOURCED BUS DRIVERS Wages
6019 COUNTER MANAGERS Wages
6019 YARD WORKERS Wages
6020 DELIVERY PERSONNEL Wages
6020 YARD WORKER-GEN RNTL Wages
600 FIELD WAGES (6000 - 6999 Expense Accounts)
182
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6021DELIVERY PERSONNEL-GEN RNTL Wages
6021 INSTANT RETURN REP Wages
6022 OUTSOURCED MECHANICS Wages
6022 SUPERVISOR WAGES Wages
6023 FIELD ADMINISTRATION Wages
6024ASSISTANT BR MGR-GEN RNTL Wages
6024 FIELD ADMINISTRATION Wages
6025 REGION ADMINISTRATION Wages
6025 TEMPORARY LABOR Wages
6026 PERS & SELLING EXP TRF Wages
6026 REGION ADMINISTRATION Wages
6027 OUTSOURCED OPERATIONS Wages
6027SECURITY SERVICES EXPENSE Wages
6028REVENUE MGMT RECOGNITION Wages
6030NON-REV MGMT RECOGNITION Wages
6030 SEVERANCE COSTS Wages
600 FIELD WAGES (6000 - 6999 Expense Accounts)
183
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments6031 FIELD WAGES-SUB TRSFR COST Wages6031 NPS INCENTIVE - FIELD Wages6033 FIELD WAGES-A/P TRSFR COST Wages6034 ACQ. INCENTIVE COMP. Wages
6035 DIVISION ALLOCATION-WAGES
New Allocation functionality and Mgmt Entity
6035 WAGES TRANS POOL CL ETC Wages
6036 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6038 OFFICE ALLOCATION WAGES
New Allocation functionality and Mgmt Entity
6039 UNUSED SICK PAY Wages
6096 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6099 601 FIELD O.T. WAGES Wages
600 FIELD WAGES (6000 - 6999 Expense Accounts)
184
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments6000 MECHANICS OVERTIME Wages6041 MECHANIC OT-GEN RNTL Wages6041 MECHANICS OVERTIME Wages6043 TOW TRUCK OVERTIME Wages
6043 WARRANTY OVERTIME Wages
6044 PARTS PERSONNEL - O.T. Wages
6045 GARAGE/MAINT COMBO OT Wages
6046 TOOL OPERATORS - O.T. Wages
6047 DISPATCHER OVERTIME Wages
6048 STATION MANAGER OVERTIME Wages
6049 GARAGE OVERTIME Wages
6050 INSTANT RETURN REP OT Wages
6050YARD COORDINATOR O.T. GEN RNTL Wages
6052 RENTAL REP SAL. OVERTIME Wages
6053 OTHER STATION EMP O.T. Wages
6053 SALES COORDINATOR - O.T. Wages
601 FIELD OVERTIME WAGES (6000 - 6999 Expense Accounts)
185
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments6054 BUS DRIVER OVERTIME Wages6055 SECURITY PERS. OVERTIME Wages
6055SLS COORDINATOR OT-GEN RNTL Wages
6057 BUS MECHANIC OVERTIME Wages
6058 YARD WORKERS OVERTIME Wages
6059COUNTER MANAGERS OVERTIME Wages
6060 DELIVERY PERSONNEL - O.T. Wages
6060 YARD WORKER OT-GEN RNTL Wages
6061DELIVERY PERSONNEL OT-GEN RNTL Wages
6062 FIELD ADMIN. OVERTIME Wages
6062FLEXIBLE SERVICE REP OVERTIME Wages
6064ASSISTANT BR MGR OT - GEN RNTL Wages
6064 FIELD ADMIN. OVERTIME Wages
6065 REGION ADMIN. OVERTIME Wages
6066FIELD OVERTIME-SUB TRSFR COST Wages
6066 REGION ADMIN. OVERTIME Wages
601 FIELD OVERTIME WAGES (6000 - 6999 Expense Accounts)
186
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6071FIELD OVERTIME-A/P TRSFR COST Wages
6072 OVERTIME TRANSFEREDTransaction Type
6076DIVISION ALLOCATION-OVERTIME
New Allocation functionality and Mgmt Entity
6077 POOL ALLOCATIONS OVERTIME
New Allocation functionality and Mgmt Entity
6078 OFFICE ALLOCATION O.T.
New Allocation functionality and Mgmt Entity
6079 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6199 602 FIELD BENEFITS Wages
601 FIELD OVERTIME WAGES (6000 - 6999 Expense Accounts)
187
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6000DIVISION ALLOC-INCENTIVES
New Allocation functionality and Mgmt Entity
6061FIELD INCENT-SUB TRSFR COST Employee Benefits
6063FIELD INCENT.-A/P TRSFR COST Employee Benefits
6065STOCK PURCHASE OPTION EXPENSE
Stock Option Purchase Expense
6075EMPLOYEE RECOGNITION PGM Employee Benefits
6080RENTAL REP INCENTIVE COMP Employee Benefits
6081REV MGT INCENTIVES-MGRS Employee Benefits
6082BENEFITS - GENERAL RENTAL Employee Benefits
6083BENEFITS OFFSET-GEN RNTL Employee Benefits
6083EMP. PROD. INCENTIVE COMP Employee Benefits
6084ACQ INCNTV COMP BENEFITS Employee Benefits
6084POOL ALLOC-INCENTIVES
New Allocation functionality and Mgmt Entity
6085 OSHA RECORDABLES Employee Benefits
6085OFFICE ALLOC-INCENTIVES
New Allocation functionality and Mgmt Entity
602 FIELD BENEFITS (6000 - 6999 Expense Accounts)
188
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6087 WORKERS COMPENSATIONWorker's Compensation
6088 FLEX BENEFITS Flex Benefits6089 PAYROLL TAXES - FICA payroll tax
6090 UNION PENSION COSTSEmployee Benefits
6091 UNION HEALTH & WELFAREEmployee Benefits
6092 PENSION COSTS Wages
6093 OTHER EMPLOYEE WELFAREEmployee Benefits
6094INC SAVNGS/DEFINED CONTR PLAN
INC SVG/DEF CONTRIBUTION PLANS
6095 PAYROLL TAXES - UNEMPLOY payroll tax
6097 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6299FIELD BENEFITS-SUB TRSFR COST
Employee Benefits
602 FIELD BENEFITS (6000 - 6999 Expense Accounts)
189
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAcct Description Comments Account Description Comments Acct Description Comments
6073 FIELD BENEFITS-A/P TRSFR COST Employee Benefits
6074 STOCK OPTION PURCHASE EXPStock Option Purchase Expense
6075 WORK COMP-ADMIN FEESWorker's Compensation
6086 DIV. ALLOCATIONS-BENEFITS
New Allocation functionality and Mgmt Entity
6087 WORKMENS COMPWorker's Compensation
6088 FLEX BENEFITS Flex Benefits6089 PAYROLL TAXES OPERATING payroll tax
6090 UNION PENSION COSTS Employee Benefits
6091 UNION HEALTH & WELFARE Employee Benefits6092 PENSION COSTS Wages
6093 OTHER EMPLOYEE WELFARE Employee Benefits
6094INC SVG/DEF CONTRIBUTION PLANS
INC SVG/DEF CONTRIBUTION PLANS
6095 BENEFITS TRANSFERRED Transaction Type
6096 WORKERS COMP-ADJUSTMENTWorker's Compensation
6097 POOL ALLOCATION BENEFITS
New Allocation functionality and Mgmt Entity
6098 OFFICE ALLOCATION BENEFIT
New Allocation functionality and Mgmt Entity
6099 AIRPORT CONCESSION FEES Employee Benefits
603 FIELD BENEFITS (6000 - 6999 Expense Accounts)
190
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6101 HOTEL & OTHER CONCESSION
610 CONCESSION FEES (6000 - 6999 Expense Accounts)
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments6201 TAC-NON DISC-US TAC6202 TAC-BONUS-CANADA TAC6203 TAC-DISC-CANADA TAC6204 TAC-NON DISC-CANADA TAC6205 TAC-DISC-PUERTO RICO TAC6206 TAC-NON DISC-PUERTO RICO TAC6207 TAC-BONUS-EUROPE TAC6208 TAC-DISC-EUROPE TAC6209 TAC-NON DISC-EUROPE TAC6210 TAC-DISC-ASIA/PACIFIC TAC6211 TAC-NON DISC-ASIA/PACIFIC TAC6212 TAC-DISC-LATIN AMERICA TAC6213 TAC-NON DISC-LAT AMERICA TAC6214 TAC-DISC-CARIBBEAN TAC6215 TAC-NON DISC-CARIBBEAN TAC6216 TAC-DISC-MEXICO TAC6217 TAC-NON DISC-MEXICO TAC6218 TAC-DISC-JAPAN TAC6219 TAC-NON DISC-JAPAN TAC6220 TAC-DISC-AUSTRALIA TAC6221 TAC-NON DISC-AUSTRALIA TAC6222 TAC-DISC-NEW ZEALAND TAC6223 TAC-NON DISC-NEW ZEALAND TAC
620 COMMISSION FEES (6000 - 6999 Expense Accounts)
191
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments6259 CRS FEES - SABRE CRS Fees6260 CRS FEES - AMADEUS EUROPE CRS Fees6261 CRS FEES - AMADEUS US CRS Fees6262 CRS FEES - GALILEO CRS Fees6263 CRS FEES - WORLDSPAN CRS Fees
6264 ABS FEES - CALL TRANSFERTransaction Type
6265 ABS FEES - RES SOLICITATI
6266 ABS FEES - OTHER
6276 DIV. ALLOC-COMMISSIONS
New Allocation functionality and Mgmt Entity
6284ABS COM-OTHER-ZNALLOC-ORC
New Allocation functionality and Mgmt Entity
6288 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6289 ZONE ALLOCATION
New Allocation functionality and Mgmt Entity
6297GUAR CHG CARD-SUB TRSFR COST
620 COMMISSION FEES (6000 - 6999 Expense Accounts)
192
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6246
GTD CHRG CRD-AMERICAN EXP 6239
GUAR CHG CARD-A/P TRSFR COST
6290GTD CHRG CRD-VISA 6244
GUAR CHG CARD-OFFSETTRSF COST
6291
GTD CHRG CRD-MASTER CARD 6296 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6292GTD CHRG CRD-DINERS 6298 ZONE ALLOCATION
New Allocation functionality and Mgmt Entity
6293
GTD CHRG CRD-DISCOVER
6294GTD CHRG CRD-J.C.B.
6295
GTD CHRG CRD-HERTZ CARD
6299
INTER CITY COMMUNICATION
622 GUARANTEED CHARGE CARD (6000 - 6999 Expense Accounts)
193
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments6302 COMPUTER MAINTENANCE Fixed Assets6304 COMPUTER LEASE EXPENSE Fixed Assets
6306P/L ON SALE OF PROPERTY & EQUI Fixed Assets
6307 DEPR.-COMP.-EQUIPMENT Fixed Assets
6308 OUTSIDE RES-VENDOR EXP.
6309 M.I.S. ALLOCATION
New Allocation functionality and Mgmt Entity
6310 TERMINAL ALLOCATION
New Allocation functionality and Mgmt Entity
6311 SALES PROMOTION JAPAN
6312RESERVATION CTR HR COE ALLOC
New Allocation functionality and Mgmt Entity
6313 UNIFORM EXPENSEEmployee Benefits
6315WORKERS COMP-SHOCK LOSSES
Worker's Compensation
6319 RENT
6320 FUEL EXP.UPS(UNINT PW SP) fuel
6321 LIGHT POWER AND WATER
630 RESERVATION COSTS (6000 - 6999 Expense Accounts)
194
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6322INSURANCE - OTHER
6323TELEPHONE EXPENSE 4439 TELEPHONE
6324STOCK OPTION PURCHASE EXP
Stock Option Purchase Expense
6340STRG & WRHSE COSTS ALLOC
New Allocation functionality and Mgmt Entity
6341POOL ALLOCATION-ORACLE
New Allocation functionality and Mgmt Entity
6342
DIVISION ALLOCATION-ORACLE
New Allocation functionality and Mgmt Entity
6372SEGMENT ALLOC - RES CENTER
New Allocation functionality and Mgmt Entity
6380CONTRACTOR COST ALLOCATED
New Allocation functionality and Mgmt Entity
6383BLANKET PURCH ORDER ALLOC
New Allocation functionality and Mgmt Entity
6387CUSTOMER RELATIONS ALLOCA
New Allocation functionality and Mgmt Entity
6391SPACE ALLOCATION RES CTR
New Allocation functionality and Mgmt Entity
630 RESERVATION COSTS (6000 - 6999 Expense Accounts)
195
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6434BAD DEBT EXPENSE 6410 COUNTER GIVEAWAYS 6409
AMORT. RENTAL AGRMTS. DOE?
6440RETURNED CHECKS 6415 EMERGENCY ROAD SERVICE 6423
AMORT. EMPLOYEE UNIFORMS DOE?
6441CASH (OVER) OR SHORT 6416 TAXI FARES
6442
CURRENCY EXCH.(GAIN) LOSS 6417 CUSTOMER RELATIONS EXP.
6443
OUTSIDE CREDIT/VALIDATASV 6418 COUNTER AIDS
6444
CREDIT&COLLECTION EXPENSE 6419 QUALITY CONTROL HANG TAGS
6448
FRN CURR EXCH OPT MKT TO MKT Equity/Debt 6420 HEART AWARDS
6421 CUSTOMER COURTESY MAPS
6422 CINTAS RENTAL PROGRAM
6424 EMPLOYEE UNIF CLEAN/ALLOWEmployee Benefits
6425 UNIFORM RECYLINGEmployee Benefits
6426 OTHR INC./EXP.-NEVERLOST
6427 CUST ROADSIDE ASS. FEES
640 CUSTOMER SERVICE (6000 - 6999 Expense Accounts)
196
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6428 CUST SATISFACTION ADJ6429 INSURANCE OTHER
6445 REFURBISH EQUIP. EXPENSE
6446CUST REL GIFT CERT COMP RNTL
6447GIFT CERT REDEMPTIONS/REV ADJ
6449REPOSSESSION/IMPOUND/STORAGE
6450CUSTOMER QUALIFICATION FEE
6452 DRIVER'S LIC VERIF EXP
6453 PARKING TICKET ADMIN FEE parking ticket
6454 PARKING TICKET EXPENSE parking ticket
6455 PARKING TCKTS COLLECTIONS parking ticket
6456CONGESTION CHARGE EXPENSE
6458 GDS HELP DESK ALLOCATION
New Allocation functionality and Mgmt Entity
6460 FURNITURE PAD EXPENSE
6461 CONSUMABLES EXPENSE
640 CUSTOMER SERVICE (6000 - 6999 Expense Accounts)
197
Consolidated Natural AccountsNatural Accounts
Keep Consolidate QuestionsAcct Description Comments Account Description Comments Acct Description Comments
6462 HANDTRUCK EXPENSE6463 TOLL FEE CHARGES Toll6464 TOLL FEE RECOVERIES Toll
6465 OUTSIDE RENTAL - COMP.
6481 OUTSIDE RENTAL - HERTZ
6482SEGMENT ALLOC-INT CR -RES CTR
New Allocation functionality and Mgmt Entity
6484 INTEREST CR.RES CTR
6485 OTHER COSTS/CREDITS
6490CUSTOMER SVC EXP TFR-ORACLE
6491 CUST SERVICE-SUB TRSFR COST
6493 CUST SERVICE-A/P TRSFR COST
6494 DIVISION ALLOC-CUSTOMER SVC
New Allocation functionality and Mgmt Entity
6497 POOL ALLOCATIONS
New Allocation functionality and Mgmt Entity
6498 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
6499 CUST CRBST RET FEE INACT 4/05
640 CUSTOMER SERVICE(6000 - 6999 Expense Accounts)
198
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6406
LIS-DIV ALLOW-PRIOR YEAR 6480 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6407
ADMIN ALLOW-PAI/PEC-PR YR 6495 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
6408
LIS - DIVIDEND ALLOWANCE 6496 EMPLOYMENT & PERSONNEL Wages
6411
ADMIN ALLOWANCE - LIS
6412
ADMIN ALLOW.CAN TRUCK PAI
6414CORP/RAC-CREDIT/DEBIT
641 LIS/P&P (6000 - 6999 Expense Accounts)
199
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6580 ROYALTIESconsolidated by product
6581STOLEN/DAMAGED NEVERLOST UNITS damage
6582 SUPPLIES Fixed Assets6583 TOOLS EXPENSE Fixed Assets
6584 660 FACILITY EXPENSE
655 NEVERLOST RELATED EXPENSES (6000 - 6999 Expense Accounts)
200
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6657SEGMENT ALLOC-INT-FACILITIES
Allocated at OU/location level
6668BPO-TRANSACTION MGMT COSTS
6691FACILITIES COST ALLOCATED
New Allocation functionality and Mgmt Entity
6694FACILITY-AIRPORT TRANSFER COST Transaction Type
6695OFFICE SERVICES ALLOCATIO
New Allocation functionality and Mgmt Entity
6696
DIVISION ALLOCATION-FACILITIES
New Allocation functionality and Mgmt Entity
6697 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6698 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
6699 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
660 FACILITY EXPENSE (6000 - 6999 Expense Accounts)
201
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6763 SEGMENT ALLOC-INT-SVC VEH
New Allocation functionality and Mgmt Entity
6794 DIVISION ALLOC-SVC VEHICLES
New Allocation functionality and Mgmt Entity
6797 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6798 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
670 SERVICE VEH EXPENSE (6000 - 6999 Expense Accounts)
202
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6892TERMINAL EXP TRANS 6809
OKC DP COST ALLOCATION
New Allocation functionality and Mgmt Entity
6810PARKRIDGE DP COST ALLOC.
New Allocation functionality and Mgmt Entity
6811MIS PROGRAMMER COST ALLOC
New Allocation functionality and Mgmt Entity
6812NETWORK COST ALLOCATION
New Allocation functionality and Mgmt Entity
6813FIELD SUPPORT ALLOCATION
New Allocation functionality and Mgmt Entity
6814HELP DESK ALLOCATION
New Allocation functionality and Mgmt Entity
6825INTEREST-COMP.-SEG ALLOC
New Allocation functionality and Mgmt Entity
6829TAS NETWORK COST ALLOCATI
New Allocation functionality and Mgmt Entity
6847
OKC COMP/PRGMRS CST ALLOC
New Allocation functionality and Mgmt Entity
6875TEL EXP TRANSFERRED Transaction Type
6877BUILDING SERVICES ALLOC
New Allocation functionality and Mgmt Entity
6878STRG & WRHSE COSTS ALLOC
New Allocation functionality and Mgmt Entity
6880CONTRACTOR COST ALLOCATED
New Allocation functionality and Mgmt Entity
6885OFFICE SPACE TRANSFERED Transaction Type
680 COMPUTER EXPENSE (6000 - 6999 Expense Accounts)
203
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6886EXPENSES TRANSFERED Transaction Type
6887
ALLOCATION OF ASAP COSTS
New Allocation functionality and Mgmt Entity
6888ALLOCATION OF NON-ASAP
New Allocation functionality and Mgmt Entity
6890
DIV. ALLOCATION-COMPUTERS
New Allocation functionality and Mgmt Entity
6891
FACILITIES COST ALLOCATED
New Allocation functionality and Mgmt Entity
6896
OKC DP OPS(0033) ALLOC
New Allocation functionality and Mgmt Entity
6897POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6898OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
6899POOL ALLOCATION
New Allocation functionality and Mgmt Entity
680 COMPUTER EXPENSE(6000 - 6999 Expense Accounts)
204
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6920TAS NETWORK COST ALLOC.
New Allocation functionality and Mgmt Entity
6957 MSS OKC - ALLOCATED
New Allocation functionality and Mgmt Entity
6974TEL EXP TRANSFERRED Transaction Type
6976COPY COST TRANSFERRED Transaction Type
6977BUILDING SERVICES ALLOC
New Allocation functionality and Mgmt Entity
6978STRG & WRHSE COSTS ALLOC
New Allocation functionality and Mgmt Entity
6987ALLOCATION OF ASAP COSTS
New Allocation functionality and Mgmt Entity
6990 POSTAGE EXP TRANS Transaction Type
6991 TERMINAL EXP TRANS Transaction Type
6995OFFICE SPACE COST - TRANS Transaction Type
6996DIVISION ALLOCATION-ASAP
New Allocation functionality and Mgmt Entity
6997 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6998 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
690 ADVANCE SYSTEMS (6000 - 6999 Expense Accounts)
205
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
6920TAS NETWORK COST ALLOC.
New Allocation functionality and Mgmt Entity
6957 MSS OKC - ALLOCATED
New Allocation functionality and Mgmt Entity
6974TEL EXP TRANSFERRED Transaction Type
6976COPY COST TRANSFERRED Transaction Type
6977BUILDING SERVICES ALLOC
New Allocation functionality and Mgmt Entity
6978STRG & WRHSE COSTS ALLOC
New Allocation functionality and Mgmt Entity
6987ALLOCATION OF ASAP COSTS
New Allocation functionality and Mgmt Entity
6990 POSTAGE EXP TRANS Transaction Type
6991 TERMINAL EXP TRANS Transaction Type
6995OFFICE SPACE COST - TRANS Transaction Type
6996DIVISION ALLOCATION-ASAP
New Allocation functionality and Mgmt Entity
6997 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
6998 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
690 ADVANCE SYSTEMS (6000 - 6999 Expense Accounts)
206
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
7098 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
700 FOREIGN COUNTRY ADMIN (7000 - 7999 Other Revenue (Interest Income))
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
7100HR COE ALLOCATION
New Allocation functionality and Mgmt Entity
7101FINANCE COE ALLOCATION
New Allocation functionality and Mgmt Entity
7101
HUMAN RESOURCES COE ALLOCATION
New Allocation functionality and Mgmt Entity
7102FINANCE COE ALLOCATION
New Allocation functionality and Mgmt Entity
7102FLEET COE ALLOCATION
New Allocation functionality and Mgmt Entity
7103FLEET COE ALLOCATION
New Allocation functionality and Mgmt Entity
7103PROCUREMENT/ICGC ALLOC
New Allocation functionality and Mgmt Entity
7104
HR TRAINING/OUTSOURCING ALLOC
New Allocation functionality and Mgmt Entity
7104PROCUREMENT/ICGC ALLOCATION
New Allocation functionality and Mgmt Entity
710 FIELD ADMIN. (7000 - 7999 Other Revenue (Interest Income))
207
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
7105
DOCUMENT MANAGEMENT ALLOC
New Allocation functionality and Mgmt Entity
7105
HR TRAINING/OUTSOURCING ALLOC
New Allocation functionality and Mgmt Entity
7106OKC COMPUTER & OTHR COE ALLOC
New Allocation functionality and Mgmt Entity
7106SALES & MKT COE ALLOCATIONS
New Allocation functionality and Mgmt Entity
7107COE ALLOCATION OFFSET
New Allocation functionality and Mgmt Entity
7107
SALES AND MKT COE ALLOCATIONS
New Allocation functionality and Mgmt Entity
7109COE ALLOCATION OFFSET
New Allocation functionality and Mgmt Entity
7117
NAVIGATION SOLUTNS ADMIN ALLOC
New Allocation functionality and Mgmt Entity
7118VEH PUR DIR ORDER ALLOC
New Allocation functionality and Mgmt Entity
7129BACK OFF - ALLOC (OKC)
New Allocation functionality and Mgmt Entity
7140
WARRANTY ALLOCATION-ADMIN
New Allocation functionality and Mgmt Entity
7174DOCUMENT MGMT COE ALLOCATION
New Allocation functionality and Mgmt Entity
710 FIELD ADMIN. (7000 - 7999 Other Revenue (Interest Income))
208
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
7175FORMS PROC. ALLOCATED
New Allocation functionality and Mgmt Entity
7191FACILITIES COST ALLOCATED
New Allocation functionality and Mgmt Entity
7193ADMIN ALLOC HCM/LOCAL OFF
New Allocation functionality and Mgmt Entity
7194
POSTAGE/FREIGHT ALLOCATED
New Allocation functionality and Mgmt Entity
7195TELEPHONE EXPENSE ALLOC
New Allocation functionality and Mgmt Entity
7196DIVISION ALLOC-FIELD ADMIN
New Allocation functionality and Mgmt Entity
7197POOL ALLOCATION
New Allocation functionality and Mgmt Entity
7198OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
7199POOL ALLOCATION
New Allocation functionality and Mgmt Entity
710 FIELD ADMIN. (7000 - 7999 Other Revenue (Interest Income))
209
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
7200
SEGMENT ALLOCATION-MISC ADJ
New Allocation functionality and Mgmt Entity
7201
OKC ACCOUNTING ALLOC
New Allocation functionality and Mgmt Entity
720 ADMINISTRATIVE CREDITS(7000 - 7999 Other Revenue (Interest Income))
210
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
7280FLEETE ORDER ALLOCATION
New Allocation functionality and Mgmt Entity
7281FIELD ADMIN ALLOCATION
New Allocation functionality and Mgmt Entity
7282PO CONTROL ALLOCATION
New Allocation functionality and Mgmt Entity
7283
FLEET REGISTRATION ALLOC
New Allocation functionality and Mgmt Entity
7284POSTAGE ALLOCATION
New Allocation functionality and Mgmt Entity
7285COPY COST ALLOCATION
New Allocation functionality and Mgmt Entity
7286CONTRACTOR COST ALLOC
New Allocation functionality and Mgmt Entity
7287
STORAGE & WRHOUSE ALLOC
New Allocation functionality and Mgmt Entity
7288SPACE ALLOCATION
New Allocation functionality and Mgmt Entity
7289
CENTRL RECOVERY ALLOC OKC
New Allocation functionality and Mgmt Entity
7290
WARRANTY ALLOCATION - OKC
New Allocation functionality and Mgmt Entity
7291HLE RTL CTRL UNIT ALLOC-OKC
New Allocation functionality and Mgmt Entity
7292
SEGMENT ALLOC-FIN'L CTR ALLOC
New Allocation functionality and Mgmt Entity
730 FINANCIAL CTR COST ALLOC (7000 - 7999 Other Revenue (Interest Income))
211
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments7305 DEVELOPMT COSTS TRANSFERRED Transaction Type
7311 FINANCIAL CTR HR COE ALLOCNew Allocation functionality and Mgmt Entity
7385 WAGES TRANSFERRED Transaction Type 7420 TEL EXP TRANSFERRED Transaction Type 7460 POSTAGE EXP TRANSFERRED Transaction Type 7462 COPING COST TRANSFERRED Transaction Type 7475 PRINT EXP. TRANSFERRED Transaction Type 7476 FICHE EXP TRANSFERRED Transaction Type
7480 CONTRACTOR COST ALLOCATEDNew Allocation functionality and Mgmt Entity
7481 OUTSOURCING ALLOCATIONNew Allocation functionality and Mgmt Entity
7482 STORAGE WHSE COST ALLOCNew Allocation functionality and Mgmt Entity
7483 STRG & WRHSE COSTS ALLOCNew Allocation functionality and Mgmt Entity
7484 MSS ALLOCATEDNew Allocation functionality and Mgmt Entity
7485 TAS NETWORK COST ALLOCNew Allocation functionality and Mgmt Entity
7486 TERMINAL EXP TRANS Transaction Type
7487 ALLOCATION WITHIN MISNew Allocation functionality and Mgmt Entity
7493 SEGMENT ALLOCATION-FIN'L CTRNew Allocation functionality and Mgmt Entity
7495 BUILDING SERVICES ALLOCNew Allocation functionality and Mgmt Entity
7497 EXPENSE TRANS. DEBIT Transaction Type
7498 EXPENSE TRANS. CREDIT Transaction Type
740 G&A-OKC DATA CENTER (7000 - 7999 Other Revenue (Interest Income)
212
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments7596 DIVISION ALLOCATION-ORACLE New Allocation functionality and Mgmt Entity7597 POOL ALLOCATION-ORACLE New Allocation functionality and Mgmt Entity7598 EXPENSE TRANSFERRED Transaction Type
7643CONTRACTOR COST ALLOCATED New Allocation functionality and Mgmt Entity
7644 RESERV ALLOC PERSONNEL New Allocation functionality and Mgmt Entity
7645YIELD MANAGEMENT ALLOCATION New Allocation functionality and Mgmt Entity
7684 MSS ALLOCATED New Allocation functionality and Mgmt Entity7685 NETWORK COST ALLOCATION New Allocation functionality and Mgmt Entity7686 TELEP TELE& TWX EXP ALLOC New Allocation functionality and Mgmt Entity7687 POSTAGE & FREIGHT ALLOC New Allocation functionality and Mgmt Entity
7689 TRANSLATION EXPENSE Transaction Type
7692 TERMINAL EXP TRANS 6892 TERMINAL EXP TRANS
7693 COPY COST TRANSFERRED Transaction Type 7694 DATA PRO COSTS(0033)ALLOC New Allocation functionality and Mgmt Entity
7695 SUPPORT SERVICE ALLOC New Allocation functionality and Mgmt Entity
7696 WAGES TRANSFERRED Transaction Type
7697 EXPENSES TRANS DEBIT
7698 EXPENSES TRANSF.CREDIT
750 G&A-HDQTRS OFFICE (7000 - 7999 Other Revenue (Interest Income))
213
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments7720 NETWORK ALLOCATION New Allocation functionality and Mgmt Entity7722 TELEPHONE ALLOCATION New Allocation functionality and Mgmt Entity7758 MIS/RATE ALLOCATION New Allocation functionality and Mgmt Entity7769 IBM COSTS ALLOCATED New Allocation functionality and Mgmt Entity7775 PRINT EXPENSE TRANSFERRED Transaction Type 7776 COPIER ALLOCATION New Allocation functionality and Mgmt Entity7777 BUILDING SERVICES ALLOC New Allocation functionality and Mgmt Entity7780 IT HR COE ALLOCATION New Allocation functionality and Mgmt Entity7781 STORAGE ALLOCATION New Allocation functionality and Mgmt Entity7786 NON RAC ALLOCATION COSTS New Allocation functionality and Mgmt Entity7788 SEGMENT ALLOCATION-MIS New Allocation functionality and Mgmt Entity7790 POSTAGE ALLOCATION New Allocation functionality and Mgmt Entity7791 TERMINAL ALLOCATION New Allocation functionality and Mgmt Entity7792 RESERVTN COSTS TRANSFERED Transaction Type 7794 MIS COSTS ALLOCATION New Allocation functionality and Mgmt Entity7796 FICHE EXPENSE TRANSFERRED Transaction Type 7797 ALLOCATION WITHIN MIS New Allocation functionality and Mgmt Entity7798 RATES ALLOCATION New Allocation functionality and Mgmt Entity7799 NETWORK EXP ALLOC RAC New Allocation functionality and Mgmt Entity
770 OKC MIS COSTS (7000 - 7999 Other Revenue (Interest Income))
214
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments7823 PRINT EXP ALLOCATION RAC New Allocation functionality and Mgmt Entity
7876MIS OTHER ALLOCATION RAC New Allocation functionality and Mgmt Entity
7880 RESERV PERSONNEL ALLOC New Allocation functionality and Mgmt Entity
7887SEGMENT ALLOCATION-MIS ALLOC New Allocation functionality and Mgmt Entity
7889 TERMINAL ALLOCATION-RAC New Allocation functionality and Mgmt Entity7892 RESERV COSTS TRANS RAC New Allocation functionality and Mgmt Entity7894 MIS COST ALLOCATION RAC New Allocation functionality and Mgmt Entity7895 OFFICE SPACE ALLOCATION New Allocation functionality and Mgmt Entity7896 FICHE EXPENSE ALLOC RAC New Allocation functionality and Mgmt Entity7897 TRANSACTIONS -DEBIT RAC New Allocation functionality and Mgmt Entity
780 ALLOCATION-OKC MIS COSTS (7000 - 7999 Other Revenue (Interest Income))
215
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments7900 TRANSACTIONS -CREDIT RAC
7929TRANSACTION DAYS - DEBIT Transaction Days
7930TRANSACTION DAYS - CREDIT Transaction Days
7965WEIGHTED CAR DAYS-ALLOC.
New Allocation functionality and Mgmt Entity
790 TRANSACTIONS RAC ONLY(7000 - 7999 Other Revenue (Interest Income))
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
8042
SALES ASSESS TRANS CORP 8094
DIVISION ALLOC-ADVERTISING
New Allocation functionality and Mgmt Entity
8097 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
8098 OFFICE ALLOCATION
New Allocation functionality and Mgmt Entity
800 ADVERTISING 8000 - 8999 Other Expense (Income taxes)
216
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
8198 POOL ALLOCATION
New Allocation functionality and Mgmt Entity
810 FIELD SALES PROMOTION 8000 - 8999 Other Expense (Income taxes)
820 NATIONAL SALES 8000 - 8999 Other Expense (Income taxes)
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
8216 POOL ALLOCATION-ORACLENew Allocation functionality and Mgmt Entity
8218 DIVISION ALLOCATION-ORACLENew Allocation functionality and Mgmt Entity
8220 TAS NETWORK COST ALLOCNew Allocation functionality and Mgmt Entity
8237 CONTRACTOR COST ALLOCATEDNew Allocation functionality and Mgmt Entity
8249 MICROFILM EXP ALLOCNew Allocation functionality and Mgmt Entity
8270SEGMENT ALLOC-NATIONAL SALES
New Allocation functionality and Mgmt Entity
8285 SALES REP AREA 2909 ALLOCNew Allocation functionality and Mgmt Entity
8286 TCL,TCL&TWX EXP-ALLOCATEDNew Allocation functionality and Mgmt Entity
8295 EXP TRANS AREA 2915,20,25
8296 OFFICE SPACE COST TRANSFD8298 AD FUND EXPENSE TRANSFER Transaction Type
8299 EXP TRANS AREA 2909
217
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
8395POOL ALLOCATION-ORACLE
New Allocation functionality and Mgmt Entity
8396DIVISION ALLOCATION-ORACLE
New Allocation functionality and Mgmt Entity
8398
OFFICE ALLOC-EU/ZNALLOC-AU
New Allocation functionality and Mgmt Entity
830 FOREIGN MARKETING ADMIN 8000 - 8999 Other Expense (Income taxes)
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
8564MARKETING ALLOCATION
New Allocation functionality and Mgmt Entity
8587ADVERTISING ALLOCATION
New Allocation functionality and Mgmt Entity
8587YELLOW PAGE ALLOCATION
New Allocation functionality and Mgmt Entity
8588ADVERTISING FUND ALLOC
New Allocation functionality and Mgmt Entity
8596 COST TRANSFERRED Transaction Type
8599 COST TRANSFERRED Transaction Type
850 AD FUND ACCTS. INTERNAL 8000 - 8999 Other Expense (Income taxes)
218
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Account Description Comments Account Description Comments Account Description Comments
8696COST TRANSFERRER FORDABLE Transaction Type
860 FRGN FRDABLE ADV-PRIOR YR 8000 - 8999 Other Expense (Income taxes)
Keep Consolidate QuestionsAcct Desc Comments Account Description Comments Acct Desc Comments
9400 OKC TREASURY DEPT ALLOC New Allocation functionality and Mgmt Entity
9465 EXP. REIMBURSEMENT ALLOC New Allocation functionality and Mgmt Entity
9468 INTERNAL AUDIT ALLOC New Allocation functionality and Mgmt Entity
9469 OFFICE SERVICES ALLOC New Allocation functionality and Mgmt Entity
9470 PURCHASING DEPT ALLOC New Allocation functionality and Mgmt Entity
9471 INDUSTRIAL RELATION ALLOC New Allocation functionality and Mgmt Entity
9472 SECURITY DEPT ALLOC New Allocation functionality and Mgmt Entity
9482 LEGAL DEPT ALLOC New Allocation functionality and Mgmt Entity
9483 BANK RECONCILIATION ALLOC New Allocation functionality and Mgmt Entity
940 ADMINISTRATIVE SERVICES
219
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments9486 LEASE ADMIN. ALLOCATION New Allocation functionality and Mgmt Entity9487 PUBLIC AFFAIRS DEPT ALLOC New Allocation functionality and Mgmt Entity9488 REAL ESTATE DEPT ALLOC New Allocation functionality and Mgmt Entity9489 CORP FACILITIES DPT ALLOC New Allocation functionality and Mgmt Entity
9490POLICIES&PROCEDURES DEPT ALLOC New Allocation functionality and Mgmt Entity
9491 SIX SIGMA ALLOC New Allocation functionality and Mgmt Entity
9494 LABOR RELATIONS ALLOC New Allocation functionality and Mgmt Entity
9496 CORP PAYROLL DEPT ALLOC New Allocation functionality and Mgmt Entity
9497 CORP ASSESSMENT ALLOC New Allocation functionality and Mgmt Entity
940 ADMINISTRATIVE SERVICES
220
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc CommentsAccount Description Comments Acct Desc Comments
9500 CORPORATE COSTS ALLOCATEDNew Allocation functionality and Mgmt Entity
9501SEGMENT ALLOC-CORP ASSESSMENT
New Allocation functionality and Mgmt Entity
9515 ABS ALLOC (ACCOUNT 9524)New Allocation functionality and Mgmt Entity
9515 NON-CASH INT ALLOC-FLEET DEBTNew Allocation functionality and Mgmt Entity
9516 N-CASH INTALLOC-NON-FLEET DEBTNew Allocation functionality and Mgmt Entity
9517 NON-CASH INT ALLOC-NON-FLEETNew Allocation functionality and Mgmt Entity
9518 NON-FLT INT EXPENSE ALLOCATIONNew Allocation functionality and Mgmt Entity
9535 SEGMENT ALLOCATION-ACQ COSTSNew Allocation functionality and Mgmt Entity
9538 FLEET INTEREST EXP ALLOCATIONNew Allocation functionality and Mgmt Entity
9550 SEGMENT ALLOC-MGMT INC COMPNew Allocation functionality and Mgmt Entity
9555SEGMENT ALLOC-FLD MGMT INC COM
New Allocation functionality and Mgmt Entity
9561 SEGMENT ALLOCATION-CORP/ADMINNew Allocation functionality and Mgmt Entity
9565 EXP RE&ANA 0020 ALLOCATEDNew Allocation functionality and Mgmt Entity
9570 FIELD ALLOC-FLEET INTNew Allocation functionality and Mgmt Entity
9571 FIELD ALLOC-FLEET INTERESTNew Allocation functionality and Mgmt Entity
950 OTHER DEDUCTIONS
221
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc CommentsAccount Description Comments Acct Desc Comments
9571 FIELD ALLOC-NON-FLEET INTNew Allocation functionality and Mgmt Entity
9572 FIELD ALLOC-NON-CASH INTNew Allocation functionality and Mgmt Entity
9572 FIELD ALLOC-NONFLEET INTERESTNew Allocation functionality and Mgmt Entity
9573 FIELD ALLOC-NONCASH INTERESTNew Allocation functionality and Mgmt Entity
9590 TREASURY 0028 COST TRANS.
9593 INTERCO REGION ALLOCNew Allocation functionality and Mgmt Entity
9594 INTERCO ADM SVC ALLOCNew Allocation functionality and Mgmt Entity
9595 INTERCO OVERHEAD ALLOCNew Allocation functionality and Mgmt Entity
9596 POOL ALLOCATION-FLEET INTERESTNew Allocation functionality and Mgmt Entity
9596 POOL ALLOC-NONFLEET INTERESTNew Allocation functionality and Mgmt Entity
9597 ADMIN SERVICE ALLOCATIONNew Allocation functionality and Mgmt Entity
9597 REGION OFFICE ALLOCATIONNew Allocation functionality and Mgmt Entity
9598 DIVISION COST ALLOCATIONNew Allocation functionality and Mgmt Entity
9598 POOL ALLOCATIONNew Allocation functionality and Mgmt Entity
9599 CANADIAN ALLOC DBNew Allocation functionality and Mgmt Entity
9599 ZONE ALLOCATIONNew Allocation functionality and Mgmt Entity
950 OTHER DEDUCTIONS
222
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc CommentsAccount Description Comments Acct Desc Comments
9570 CANADIAN ALLOC CRNew Allocation functionality and Mgmt Entity
957 CANADIAN ALLOCATION DEBIT
Keep Consolidate Questions
Acct Desc Comments Account Description Comments Acct Desc Comments
9671 SEGMENT ALLOC-STATE INC TAXES
960 STATE INCOME TAXES
Keep Consolidate Questions
Acct Desc CommentsAccount Description Comments Acct Desc Comments
9790 HCC REBILL - ALLOCATED
979 MIN INT-NET INCOME CONSOL
223
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc CommentsAccount Description Comments Acct Desc Comments
9810 ALLOCATED OVERHEADNew Allocation functionality and Mgmt Entity
9811 A/P OVHEAD ALLOC (BP SYS)New Allocation functionality and Mgmt Entity
9812 SUB OVHEAD ALLOC (BP SYS)New Allocation functionality and Mgmt Entity
9813 TRK OVHEAD ALLOC (BP SYS)New Allocation functionality and Mgmt Entity
9814 SUB EXP ALLOC(BP SYS ONLY)New Allocation functionality and Mgmt Entity
9815 OVERHEAD ALLOCNew Allocation functionality and Mgmt Entity
9816 EXCH VAR ON HEL ALLOC OVHNew Allocation functionality and Mgmt Entity
980 INVESTMENT CHARGES
224
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc CommentsAccount
Description Comments Acct Desc Comments
120NET FLEET TRANSFERS 750 TRANSACTION DAYS Transaction Days
801 NO OF TRANSACTIONS Number of Transactions
802REVENUE PER TRANSACTION Revenue Per Transaction
852NUMBER OF TRANSACTIONS-IC EQ Number of Transactions
908NUMBER OF TRANSACTIONS-BULK Number of Transactions
909NUMBER OF TRANSACTIONS Number of Transactions
913TRANSACTION DAYS-IC EQ Transaction Days
914TRANSACTION DAYS-BULK Transaction Days
915 TRANSACTION DAYS Transaction Days
917REVENUE PER TRANSACTIONS Revenue Per Transaction
920REVENUE PER TRANSACTION-IC EQ Revenue Per Transaction
923REVENUE PER TRANSACTION-BULK Revenue Per Transaction
949ALLOCATION OVERHEAD-TRANS New Allocation functionality and Mgmt Entity
950ALLOCATION OVERHEAD New Allocation functionality and Mgmt Entity
951G RENT-IC'D TRANSACTIONS G RENT
968G RENT-BULK TRANSACTIONS G RENT
990 STAT ACCOUNTS
225
Consolidated Natural AccountsNatural Accounts
Keep Consolidate Questions
Acct Desc CommentsAccount Description Comments Acct Desc Comments
969 G RENT-TOTAL TRANSACTIONS G RENT
970 G RENT-IC'D TRANS DAYS G RENT
973 G RENT-BULK TRANS DAYS G RENT
974 G RENT-TOTAL TRANS DAYS G RENT
975 G RENT-TOTAL REV/TRANS DAY G RENT
977 G RENT-TOTAL REV/TRANS G RENT
978 G RENT-IC'D REV/TRANS DAY G RENT
980 G RENT-IC'D REV/TRANS G RENT
981 G RENT-BULK REV/TRANS DAY G RENT
983 G RENT-BULK REV/TRANS G RENT
986 G RENT-TRANS REVENUE G RENT
991 USEABLE FLEET-ALLOCATEDNew Allocation functionality and Mgmt Entity
990 STAT ACCOUNTS
226
Consolidated Natural AccountsNatural Accounts
Prime Assets Description100 1000-1099 Cash110 1100-1149 Restricted cash115 1150-1199 Short-term investments120 1200-1249 Accounts receivable – affiliated companies125 1250-1299 Accounts receivable - customers130 1300-1349 Accounts receivable – other135 1350-1399 Reserve for uncollectible accounts140 1400-1449 Inventories145 1450-1499 Materials and supplies150 1500-1549 Prepaid expenses155 1550-1599 Revenue earning vehicles and equipment150 1600-1649 Investment in subsidiaries165 1650-1699 Fixed assets170 1700-1749 Franchises, concessions and contract costs175 1750-1799 Property, Equipment, Intangibles180 1800-1849 Leaseholds185 1850-1899 Deferred charges and other assets190 1900-1949 Intangibles195 1950-1999 Goodwill
Prime Liabilities Description200 2000-2099 Accounts payable – affiliated companies210 2100-2149 Accounts payable – other215 2150-2199 Accrued liabilities220 2200-2249 Federal and foreign taxes on income225 2250-2299 Accrued general taxes230 2300-2349 Accrued Federal Taxes235 2350-2399 Debt240 2400-2449 Public liability and property damage245 2450-2499 Deferred taxes on income250 2500-2549 Minority Interest & Divisional Labor255 2550-2599 PL & PD Reserves260 2600-2649 Reserves - Def Income Taxes
Natural Account Proposed Ranges
227
Natural Accounts
Prime Stockholders’ Equity Description265 2650-2699 Capital270 2700-2749 Retained Earnings275 2750-2799 Foreign Currency Translation Adjustment280 2800-2849 Equity Adjustments285 2850-2899 Treasury and Unrestricted Stock290 2900-2949 Division & Affiliates295 2950-2999 Division & Affiliates - Foreign
Prime Revenue Description300 3000-3049 Rental Revenue305 3050-3099 HCM Operating Revenues310 3100-3149 Revenues - Foreign - Trucks315 3150-3199 Revenues - Foreign - Car Leases320 3200-3249 Premium Revenues325 3250-3299 REVENUES-OPERATING330 3300-3349 RENTAL REVENUE & ADJUST.335 3350-3399 RENTAL REVENUE - TOOLS340 3400-3449 REVENUES-FOREIGN OTHER345 3450-3499 Other Rental Revenues
228
Natural Account Proposed RangesNatural Accounts
Prime Expenses Description400 4000-4049 COST OF SALES405 4050-4099 Vehicle Maintenance410 4100-4149 Vehicle Damage415 4150-4199 Other Vehicle Costs420 4200-4249 Gasoline425 4250-4299 PL & PD Insurance430 4300-4349 DEPRECIATION-REE435 4350-4399 (GAIN) LOSS ON SALE - REE440 4400-4449 MANUFACTURES CREDITS445 4450-4499 INTEREST-OWNED VEHICLE450 4500-4549 P/L Vehicle Sales - Wholesale455 4550-4599 P/L Vehicle Sales - Customer Direct460 4600-4649 P/L Vehicle Sales - Retail465 4650-4699 P/L Vehicle Sales - Ineligible Wholesale470 4700-4749 Leased Vehicle Interest500 5000-5049 TRANSPORTER WAGES505 5050-5099 TRANSPORTER BENEFITS510 5100-5149 FIELD WAGES515 5150-5199 FIELD OVERTIME WAGES520 5200-5249 FIELD INCENTIVES525 5250-5299 FIELD BENEFITS530 5300-5349 CONCESSION FEES535 5350-5399 CONCESSION PASS THR FEES540 5400-5449 COMMISSION FEES545 5450-5499 GUARANTEED CHARGE CARD550 5500-5549 RESERVATION COSTS555 5550-5599 CUSTOMER SERVICE560 5600-5649 LIS/P&P565 5650-5699 HCM Employment Related Expenses570 5700-5749 HCM Travel & Related Expenses
229
Natural Account Proposed RangesNatural Accounts
Prime Expenses Description600 6000-6049 Neverlost Related Expenses605 6050-6099 Facility Expenses610 6100-6149 Service Vehicle Expenses615 6150-6199 Computers620 6200-6249 Advance System625 6250-6299 Foreign Country Admin630 6300-6349 Admin - Field635 6350-6399 ADMINISTRATIVE CREDITS640 6400-6449 Operating Expense Misc. Adjustments700 7000-7049 OKC Data Center G&A705 7050-7099 G&A - Central Office710 7100-7149 OKC MIS Costs800 8000-8049 Advertising Expenses805 8050-8099 Foreign Sales Promotions810 8100-8149 National Sales815 8150-8199 Marketing Admin - Intl Operations820 8200-8249 AGENCY MEDIA825 8250-8299 Advertising Fund Accounts - Non-Fordable830 8300-8349 Foreign Fordable Advertising - Prior Year835 8350-8399 Foreign Non-Fordable Advertising - Prior year900 9000-9049 ADMINISTRATIVE SERVICES905 9050-9099 Other Deductions (Income)910 9100-9149 STATE INCOME TAXES915 9150-9199 FED & FOREIGN INCOME TAX920 9200-9249 Taxes on Incomes925 9250-9299 INVESTMENT TAX CREDIT930 9300-9349 Minority Interest in Net Income of Consolidated Subsidiaries935 9350-9399 Allocated Overhead940 9400-9499 INVESTMENT CHARGES950 9500-9599 STAT ACCOUNTS
230
Natural Account Proposed RangesNatural Accounts