Complete the instructions in the 2009 Financial Statement Changes for Chrysler document before producing your January 2009 Financial Statement.

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1 ADP, Inc. Dealer Services 5607 New King Street Troy, MI Financial Statement Changes Chrysler January 2009 Dear Accounting Customer: There have been several changes requested by Chrysler for the 2009 financial reporting year. These changes will affect the standard base files supported by ADP Please refer to the instructions in your Updating the Financial Statements user manual to complete the changes. Contents of this Document 2009 Financial Statement Changes for Chrysler Manual Entry Worksheet A copy of the 2009 Chrysler Chart of Accounts A copy of the standard 2009 Financial Statement with column assignments for this franchise Special Instructions All DMS@NET clients will have the new 2009 Financial Statement Files sent via Electronic Object Distribution (EOD). After the last 2008 financial statement is completed, you can apply the 2009 financial statement files (Select Apply Manufacturer Financial Updates from the Factory Financials Menu). Complete the instructions in the 2009 Financial Statement Changes for Chrysler document before producing your January 2009 Financial Statement. You can print a list of the manufacturer s standard financial statement account assignments from the Factory Financials Menu (select Update Account Assignments). If you have questions about the information in this packet, please call the ADP Customer Support Center at , weekdays 7 a.m. to 9 p.m., and Saturday 9 a.m. to 9 p.m. (EST). Sincerely, ADP Customer Support Center The ADP logo is a registered trademark of ADP of North America, Inc. B20643 January 2009 ADP, Inc. Printed in U.S.A. 1 of 22 *304979* January 5, 2009

2 Chrysler 2009 Financial Statement Changes 2009 CHRYSLER FINANCIAL STATEMENT CHANGES The following charts list the procedures you must follow and the accounting changes you must make for your Chrysler franchise for 2009 financial statement reporting. Refer to the Updating the Financial Statement manual for the instructions to perform each procedure. In the case that your dealership has the following vehicles in stock for sale in the 2009 calendar year, they should be accounted for in: Other New Cars-Chrysler or Other New Trucks-Chrysler. Affected Vehicles: PT Cruiser Convertible, Magnum, Crossfire/Crossfire Convertible, and Pacifica. If you have any questions about the financial statement changes, please call the ADP Customer Support Center at Perform the Financial Statements Update Procedures in the order they appear below and on the following pages before producing your January financial statement. Financial Statement Update Procedures Update the Chart of Accounts (from the General Ledger Maintenance Menu GLM06 option 1) Accounting Changes Delete the following accounts. Account Description 403A New Car Retail PT Cruiser Conv 403B Disc PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 403D Spec Inc PT Cruiser Conv 418A New Car Retail Magnum 418B Disc Magnum 418C Cost of Sales Magnum 418D Spec Inc Magnum 422A New Car Retail Crossfire 422B Disc Crossfire 422C Cost of Sales Crossfire 422D Spec Inc Crossfire 442A New Truck Retail Pacifica 442B Disc Pacifica 442C Cost of Sales Pacifica 442D Spec Inc Pacifica B20643 January 2009 ADP, Inc. 2 of 22

3 Chrysler 2009 Financial Statement Changes Financial Statement Update Procedures Update the Table of Scheduled Accounts(from the General Ledger Maintenance Menu GLM06 option 8) Accounting Changes Do not make accounting changes in this area. Transfer Accounts Receivable and Accounts Payable Detail Do not make accounting changes in this area. Update Customer Constants Do not make accounting changes in this area. Update Accounts Receivable, and Accounts Payable Constants Do not make accounting changes in this area. Update Payroll Constants Do not make accounting changes in this area. Update Offset Accounts (from the General Ledger Maintenance Menu GLM06 option 9) Delete the following accounts. Account Description 403A New Car Retail PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 418A New Car Retail Magnum 418C Cost of Sales Magnum 422A New Car Retail Crossfire 422C Cost of Sales Crossfire 442A New Truck Retail Pacifica 442C Cost of Sales Pacifica Update Sources Control Do not make accounting changes in this area. Update Expense Distribution Setup Do not make accounting changes in this area. B20643 January 2009 ADP, Inc. 3 of 22

4 Chrysler 2009 Financial Statement Changes Financial Statement Update Procedures Update Operating Reports Format Control (from the General Ledger Maintenance Menu GLM06 option 13) Accounting Changes Delete the following accounts. Account Description Type 403A New Car Retail PT Cruiser Conv B, I, S 403B Disc PT Cruiser Conv B 403C Cost of Sales PT Cruiser Conv B, I, S 403D Spec Inc PT Cruiser Conv B 418A New Car Retail Magnum B, I, S 418B Disc Magnum B 418C Cost of Sales Magnum B, I, S 418D Spec Inc Magnum B 422A New Car Retail Crossfire B, I, S 422B Disc Crossfire B 422C Cost of Sales Crossfire B, I, S 422D Spec Inc Crossfire B 442A New Truck Retail Pacifica B, I, S 442B Disc Pacifica B 442C Cost of Sales Pacifica B, I, S 442D Spec Inc Pacifica B 4 of 22 January 2009 ADP, Inc. B20643

5 Chrysler 2009 Financial Statement Changes Financial Statement Update Procedures Update Daily Operating Report (DOR) Format and Account Assignments (from the Daily Operating Control Menu GLM08 option 1) Accounting Changes Delete the following accounts. Account Description 403A New Car Retail PT Cruiser Conv 403B Disc PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 403D Spec Inc PT Cruiser Conv 418A New Car Retail Magnum 418B Disc Magnum 418C Cost of Sales Magnum 418D Spec Inc Magnum 422A New Car Retail Crossfire 422B Disc Crossfire 422C Cost of Sales Crossfire 422D Spec Inc Crossfire 442A New Truck Retail Pacifica 442B Disc Pacifica 442C Cost of Sales Pacifica 442D Spec Inc Pacifica Update Daily Operating Control (DOC) Format and Account Assignments (from the Daily Operating Control Menu GLM08 option 6) Delete the following accounts. Account Description 403A New Car Retail PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 418A New Car Retail Magnum 418C Cost of Sales Magnum 422A New Car Retail Crossfire 422C Cost of Sales Crossfire 442A New Truck Retail Pacifica 442C Cost of Sales Pacifica B20643 January 2009 ADP, Inc. 5 of 22

6 Chrysler 2009 Financial Statement Changes Financial Statement Update Procedures Update Service Advisor Account Assignments (from the G.L. Maintenance Menu GLM06 option 14) Accounting Changes Do not make accounting changes in this area. Update Parts Salesman Account Assignments (from the G.L. Maintenance Menu select Parts Salesman Account Assignments) Do not make accounting changes in this area. Update Inventory Vehicle Customization (from the Salesline Customization Menu GLM12 option 1) Delete the following accounts. Account Description 403A New Car Retail PT Cruiser Conv 403B Disc PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 403D Spec Inc PT Cruiser Conv 418A New Car Retail Magnum 418B Disc Magnum 418C Cost of Sales Magnum 418D Spec Inc Magnum 422A New Car Retail Crossfire 422B Disc Crossfire 422C Cost of Sales Crossfire 422D Spec Inc Crossfire 442A New Truck Retail Pacifica 442B Disc Pacifica 442C Cost of Sales Pacifica 442D Spec Inc Pacifica 6 of 22 January 2009 ADP, Inc. B20643

7 Chrysler 2009 Financial Statement Changes Financial Statement Update Procedures Update Done Deal Customization (from the Salesline Customization Menu GLM12 option 2) Accounting Changes Delete the following accounts. Account Description 403A New Car Retail PT Cruiser Conv 403B Disc PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 403D Spec Inc PT Cruiser Conv 418A New Car Retail Magnum 418B Disc Magnum 418C Cost of Sales Magnum 418D Spec Inc Magnum 422A New Car Retail Crossfire 422B Disc Crossfire 422C Cost of Sales Crossfire 422D Spec Inc Crossfire 442A New Truck Retail Pacifica 442B Disc Pacifica 442C Cost of Sales Pacifica 442D Spec Inc Pacifica Update Cash Receipts Customization Do not make accounting changes in this area. Apply Manufacturer Financial Updates (from the Factory Financials Menu GLM10 option 9) Apply the 2009 financial statement files. B20643 January 2009 ADP, Inc. 7 of 22

8 Chrysler 2009 Financial Statement Changes Financial Statement Update Procedures Work with Print Format (from the Factory Financials Menu GLM10 option 6) Accounting Changes Update the financial statement constants. Page 1 Sequence 1 Starting Date Sequence 3 Division Name Sequence 4 Zone Name Sequence 5 Group Number Sequence 6 Dealer Code Page 2 Sequence 2 Dealer Code Page 3 Sequence 2 Dealer Code Update Account Assignments (from the Factory Financials Menu GLM10 option 2) Review the Chart of Accounts and make the necessary changes to your accounting system. 8 of 22 January 2009 ADP, Inc. B20643

9 Chrysler Financial Statement MANUAL ENTRY WORKSHEET 2009 Chrysler Financial Statement MANUAL ENTRY WORKSHEET Use the following worksheet to write the Amount (-/+) and Code (temporary or permanent) for your financial statement memo entries. DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Past Due Accounts: Service/Parts Accounts Vehicle Accounts Customer Notes Other Receivables Warranty/Road Ready Inventories Cars: Chrysler Cars: Chrysler > 60 Days Global Electric Motorcars Global Electric Motorcars > 60 Days Trucks: Chrysler Trucks: Chrysler > 60 Days Recreational Vehicles Recreational Vehicles > 60 Days Other New Car/Truck Other New Car/Truck > 60 Days Demo Cars Demo Trucks Demo Other Used Cars Used Cars > 30 Days Used Trucks Used Trucks > 30 Days CPOV Car CPOV Car > 30 Days CPOV Truck CPOV Truck > 30 Days Driver Ed Cars Lease Rental Vehicles B20643 January 2009 ADP, Inc. 9 of 22

10 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Inventories continued: Working Capital Guide Working Capital Actual Long Term Debt Due in 1 Year: Notes Payable Subordinated Notes Mortgages Payable Other Notes/Contracts New Units in Service during Month: Lease/Own/Retail - January Rentals - January Lease/Own/Retail - February Rentals - February Lease/Own/Retail - March Rentals - March Lease/Own/Retail - April Rentals - April Lease/Own/Retail - May Rentals - May Lease/Own/Retail - June Rentals - June Lease/Own/Retail - July Rentals - July Lease/Own/Retail - August Rentals - August Lease/Own/Retail - September Rentals - September Lease/Own/Retail - October Rentals - October of 22 January 2009 ADP, Inc. B20643

11 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) New Units in Service during Month: (Continued) Lease/Own/Retail - November Rentals - November Lease/Own/Retail - December Rentals - December Current Earnings before Taxes: New Chrysler January New Other January Used Units January Current Earnings January New Chrysler February New Other February Used Units February Current Earnings February New Chrysler March New Other March Used Units March Current Earnings March New Chrysler April New Other April Used Units April Current Earnings April New Chrysler May New Other May Used Units May Current Earnings May New Chrysler June New Other June Used Units June Current Earnings June B20643 January 2009 ADP, Inc. 11 of 22

12 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Current Earnings before Taxes: (Continued) New Chrysler July New Other July Used Units July Current Earnings July New Chrysler August New Other August Used Units August Current Earnings August New Chrysler September New Other September Used Units September Current Earnings September New Chrysler October New Other October Used Units October Current Earnings October New Chrysler November New Other November Used Units November Current Earnings November New Chrysler December New Other December Used Units December Current Earnings December of 22 January 2009 ADP, Inc. B20643

13 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Used Vehicle Analysis: Car Units Total Car Units 1-20 Days Car Units Days Car Units > 30 Days Truck Units Total Truck Units 1-20 Days Truck Units Days Truck Units > 30 Days Car Dollars Total Car Dollars 1-20 Days Car Dollars Days Car Dollars > 30 Days Truck Dollars Total Truck Dollars 1-20 Days Truck Dollars Days Truck Dollars > 30 Days CPOV Car Units Total CPOV Car Units 1-20 Days CPOV Car Units Days CPOV Car Units > 30 Days CPOV Truck Units Total CPOV Truck Units 1-20 Days CPOV Truck Units Days CPOV Truck Units > 30 Days Receivable Analysis: Service/Parts 1-30 days Service/Parts days Service/Parts days Service/Parts days Service/Parts > 121 days Service/Parts Allowance B20643 January 2009 ADP, Inc. 13 of 22

14 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Receivable Analysis (continued): Vehicle 1-30 days Vehicle days Vehicle days Vehicle days Vehicle > 121 days Vehicle Allowance Customer Notes 1-30 days Customer Notes days Customer Notes days Customer Notes days Customer Notes > 121 days Customer Notes Allowance Other 1-30 days Other days Other days Other days Other > 121 days Other Allowance Warranty Service A/C 1-30 days Warranty Service A/C days Warranty Service A/C days Warranty Service A/C days Warranty Service A/C > 121 days Warranty Suspense Total 1-30 days Warranty Suspense 1-30 days Warranty Suspense days Warranty Suspense days Warranty Suspense days Warranty Suspense > 121 days of 22 January 2009 ADP, Inc. B20643

15 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Receivable Analysis: (Continued) Office/Emp days Office/Emp days Office/Emp days Office/Emp days Office/Emp. > 121 days Office/Emp. Allowance Personnel Summary: General Manager New General Manager Used General Manager Service General Manager Parts General Manager Body General Manager Admin./Office Manager New Manager Used Manager Service Manager Parts Manager Body Manager Admin./Office F&I Manager New F&I Manager Used Salespersons New Salespersons Used Salespersons Service Salespersons Parts Salespersons Body Clerical New Clerical Used Clerical Service Clerical Parts Clerical Body Clerical Admin./Office B20643 January 2009 ADP, Inc. 15 of 22

16 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) Personnel Summary: (Continued) Other New Other Used Other Service Other Parts Other Body Other Admin./Office Technician Chrysler Service Technician Chrysler Body Technician Competitive Service Technician Competitive Body Stalls DCX New Stalls DCX Used Stalls DCX Service Stalls DCX Body Stalls Competitive New Stalls Competitive Used Stalls Competitive Service Stalls Competitive Body Total Payroll Current Month New Vehicle Inventory Analysis Passenger Cars: Caliber Sebring Convertible Avenger 4-Door Sedan Sebring 4-Door Sedan Charger Series Viper of 22 January 2009 ADP, Inc. B20643

17 Chrysler Financial Statement MANUAL ENTRY WORKSHEET DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P) New Vehicle Inventory Analysis Trucks: Caravan & Grand Caravan Town & Country Pacifica PT Cruiser Aspen Wrangler Wrangler 4-Door Liberty Compass Patriot Commander Grand Cherokee Nitro Durango Dakota Ram Pickup Ram Chassis Cab Ram Chassis Cab Ram Chassis Cab Sprinter New Vehicle Inventory Analysis Other: Global Electric Motors Other New Cars DCX Other New Trucks DCX Recreational Vehicle Other New Cars Competitive Other New Trucks Competitive Labor Rates: ($50.00 = 50) Whole Dollars: Retail Warranty Internal Body & Paint B20643 January 2009 ADP, Inc. 17 of 22

18 DEALER UNIFORM ACCOUNTING SYSTEM CHART OF ACCOUNTS ACCT. NO. ASSETS CASH AND EQUIVALENT ACCT. NO. ASSETS - CONTINUED OTHER ASSETS ACCT. NO. LIABILITIES AND NET WORTH - CONTINUED ACCRUED EXPENSES - CONTINUED LEASING - OTHER INCOME AND DEDUCTIONS ACCT. NO. LEASE AND RENTAL INCOME A 116-A1 116-B 116-C 116-D 116-E 116-F 116-G 116-H A 135-B 136-A 136-B 136-C A 145-B 145-C 145-D 145-E 145-F Petty Cash Fund Undeposited Cash Cash in Bank Cash on Deposit Contracts in Transit RECEIVABLES Service and Parts Accounts Receivable Vehicle Accounts Receivable Customer Notes Receivable Other Receivables Factory Receivables: Warranty Service Claims/Road Ready WSC-Advance Payment (E/A. A/C 116-0) Holdback - New Cars and Trucks Special Vehicle Income Floor Plan Allowance Wholesale Compensation - Parts Inventory Rebates Other Dealer Cash/Consumer Rebate Cash Sales Allowance For Doubtful Accounts Due from Finance & Insurance Companies - Current INVENTORIES Cars: Chrysler Global Electric Motorcars Trucks: Chrysler Recreational Vehicles Other New Car & Truck - Competitive Demonstrators Used Cars Used Trucks CPOV Vehicles Parts and Accessories - Chrysler Parts and Accessories - Other Mfg. Inventory Adjustments - Parts and Accessories Tires and Tubes Other Automotive Inventories Labor in Process - Mechanical Labor in Process - Body & Paint Other Service & Parts Inventories: Gas, Oil and Lubricants Body & Paint Shop Materials Sublet Work Non-Automotive Inventories OTHER CURRENT ASSETS Marketable Securities Prepaid Expenses: Advertising Insurance Interest Rent Taxes and Licenses Other A 155-B 156-A 156-B A 161-B 162-A 162-B 163-A 163-B 164-A 164-B 165-A 165-B 166-A 166-B 201-A 201-B 201-C 201-D A 210-B A 214-B 214-C 214-D 214-E 214-F Officers and Employees Accounts Due from Finance & Insurance Companies - Deferred Deposits on Contracts Cash Value of Life Insurance Driver Education Vehicles Depreciation and Program Allowances- Driver Education Vehicles Lease/Rental Vehicles Depreciation and Program Allowances- Lease/Rental Vehicles Other Assets and Investments LAND, BUILDINGS, AND EQUIPMENT Land Buildings and Building Equipment Depreciation of Buildings and Building Equipment Service Equipment Depreciation of Service Equipment Parts & Accessories Equipment Depreciation of Parts and Accessories Equipment Company Cars and Service Vehicles Depreciation of Company Cars and Service Vehicles Furniture, Signs and Equipment Depreciation of Furniture, Signs and Equipment Leaseholds Amortization of Leaseholds LIABILITIES AND NET WORTH PAYABLES Accounts Payable: Trade Creditors Vehicle Lien Payoffs Miscellaneous Employee Deductions Other Customer Refunds - Payable Notes Payable Dividends Payable Vehicle Lien Payoff Vehicle Protection/Extended Warranty - Payable ACCRUED EXPENSES Payroll and Equivalent: Salaries, Wages, Commissions, Bonuses, and Profit-Sharing Vacation and Time-Off Pay Interest Insurance Taxes - Payroll: F.I.C.A. Withheld and Accrued Federal Income Tax Withheld Federal Unemployment Taxes State Income Tax Withheld Local (City & County) Income Taxes Withheld State Unemployment Tax 215-A 215-B 215-C 215-D 215-E A 217-B 217-C 217-D B Taxes - Other Than Payroll & Income: Sales Tax - Vehicles Sales and Use Tax - Other than Vehicles Vehicle License and Title Fees Real and Personal Property State and Local Taxes - Other Income Taxes Other Accrued Expenses: Utilities Legal and Audit Employer's Pension Contributions Miscellaneous WHOLESALE FINANCE LIABILITY New Cars and Trucks Demonstrators Used Cars and Trucks CPOV Vehicles Other Inventory Finance Liability OTHER LIABILITIES Security Deposits Lease Vehicles Reserve for Repossession Losses Driver Education Vehicle Liability Lease/Rental Vehicle Liability Company Cars and Service Vehicles Liability LONG TERM DEBT Notes Payable - Capital Loans Subordinated Notes Mortgages Payable Other Notes and Contracts LIFO Reserve - Inventory Adjustment NET WORTH Capital Stock - Preferred Capital Stock - Common Additional Paid in Capital Retained Earnings Dividends Investments - Proprietor or Partners Withdrawals Adjustments Estimated Income Tax - Current Year Profit or (Loss) Current OTHER INCOME AND OTHER DEDUCTIONS OTHER INCOME Cash Discounts Earned Interest Earned Gain on Disposal of Capital Assets Miscellaneous Income LIFO Adjustment Vehicle Lease and Rental Income OTHER DEDUCTIONS Cash Discounts Allowed Bonuses Loss on Disposal of Capital Assets Miscellaneous Deductions LIFO Adjustment Vehicle Lease and Rental Expense Lease Income Rental Income Gain or Loss on (L & R) Vehicles EXPENSES DIRECT Gasoline Maintenance and Repairs Licenses, Titles, and Taxes Depreciation Insurance Interest SELLING Salaries, Wages and Commissions Company Cars Pick-Up and Delivery Advertising and Promotion Bad Debts Miscellaneous COMPLIMENTS OF CALL TOLL FREE 1-(800)-ADP-ADP-ADP TO REORDER COA-DC (11/08)

19 DEALER UNIFORM ACCOUNTING SYSTEM CHART OF ACCOUNTS SALES AND COST SALES AND COST - CONTINUED EXPENSE ACCOUNTS - CONTINUED EXPENSE ACCOUNTS - CONTINUED NEW & USED VEHICLE DEPARTMENTS Each BASIC ACCOUNT NUMBER has a SUFFIX LETTER which identifies the "Sales" and "Cost of Sales" sub-accounts SUFFIX LETTER SALES COST-OF-SALES DESCRIPTION A Sales B Discounts and Overallowances C Cost-Of-Sales D Special Vehicle Income (New) or Reconditioning (Used) The "B" and "D" accounts are not shown on this Chart, however, they may be used as outlined in the DUAS Manual. Sales Cost NEW VEHICLE DEPARTMENT 401-A 401-C New Cars - Retail: Global Electric Motorcars 405-A 405-C New Cars - Retail: Caliber 407-A 407-C New Cars - Retail: Challenger 409-A 409-C New Cars - Retail: Charger 412-A 412-C New Cars - Retail: Avenger 4Dr Sedan 415-A 415-C New Cars - Retail: Sebring 4Dr Sedan 416-A 416-C New Cars - Retail: Sebring Convertible 420-A 420-C New Cars - Retail: 300 Series 423-A 423-C New Cars - Retail: Viper 425-A 425-C Other New Cars - Retail: Chrysler 426-A 426-C Other New Cars - Retail: Competitive 427-A 427-C New Trucks - Retail: Grand Caravan 428-A 428-C New Trucks - Retail: Town & Country 429-A 429-C New Trucks - Retail: Aspen 430-A 430-C New Trucks - Retail: PT Cruiser 431-A 431-C New Trucks - Retail: Wrangler 4 Dr 432-A 432-C New Trucks - Retail: Wrangler 433-A 433-C New Trucks - Retail: Compass 434-A 434-C New Trucks - Retail: Liberty 435-A 435-C New Trucks - Retail: Durango 436-A 436-C New Trucks - Retail: Dakota 437-A 437-C New Trucks - Retail: Ram Pickup 438-A 438-C New Trucks - Retail: Gr Cherokee 439-A 439-C Other New Trucks - Retail: Chrysler 440-A 440-C New Recreational Vehicles - Retail 441-A 441-C Other New Trucks - Retail: Competitive 443-A 443-C New Trucks - Retail: Commander 444-A 444-C New Trucks - Retail: Patriot 445-A 445-C New Cars - Fleet 446-A 446-C New Trucks - Fleet 447-A 447-C New Trucks - Retail: Sprinter 448-A 448-C New Trucks - Retail: Ram Chassis Cab A 449-C New Trucks - Retail: Nitro 450-A 450-C Non-Automotive & Other - New 451-A 451-C New Trucks - Retail: Journey 454-C New Volume Incentives 455-E Repossessed Vehicle Losses - New 457-F Finance & Insurance Income - Auto 458-A 458-C Service Contracts - New 452-A 452-C New Trucks - Retail: Ram Chassis Cab A 453-C New Trucks - Retail: Ram Chassis Cab 5500 USED VEHICLE DEPARTMENT 470-A 470-C Used Cars Retail 470-D Reconditioning Used Cars - Retail 471-A 471-C Used Trucks Retail 471-D Reconditioning Used Trucks - Retail 473-A 473-C Used Cars Wholesale 474-A 474-C Used Trucks Wholesale 476-G Used Truck Inventory Writedown 477-G Used Truck Inventory Writedown 478-E Customer Repossession Refund 475-A 475-C CPOV Cars 475-D Reconditioning CPOV Cars Retail 476-A 476-C CPOV Trucks 476-D Reconditioning CPOV Trucks Retail USED VEHICLE DEPARTMENT - CONTINUED 479-A 479-C Non-Auto & Other - Used 480-E Repossessed Vehicle Losses - Used 481-F Finance and Insurance Income - Auto 482-A 482-C Service Contracts - Used 483 Finance and Insurance Income - CPOV 484 Service Contracts - CPOV SERVICE DEPARTMENT 550-A 550-C Customer Labor - Mechanical 551-A 551-C Service Contract Labor - Mechanical 552-A 552-C Warranty Labor - Mechanical 553-A 553-C Road Ready Labor 554-A 554-C Labor - Internal - Mechanical 555-A 555-C Customer Labor - Non-Automotive 556-A 556-C Sublet Work - Mechanical 557-A 557-C Sublet Work - Warranty - Mechanical 558-A 558-C Quick Service Labor - Mechanical 559-D Unapplied/Variance Labor - Mechanical 560-A 560-C Customer Labor - Body and Paint 562-A 562-C Warranty Labor - Body and Paint 563-A 563-C Labor - Internal - Body and Paint 564-A 564-C Sublet Work - Body and Paint 565-A 565-C Sublet Work - Warranty - Body and Paint 566-A 566-C Body and Paint Shop Materials 567-D Unapplied/Variance labor - Body and Paint PARTS AND ACCESSORIES DEPARTMENT 570-A 570-C Parts & Accessories - Repair Orders - Mechanical 571-A 571-C Parts & Accessories - Service Contracts 572-A 572-C Parts & Accessories - Warranty - Mechanical 573-A 573-C Parts & Accessories - Retail 574-A 574-C Parts & Accessories - Wholesale 575-A 575-C Parts & Accessories - Internal - Mech. 576-A 576-C Parts & Accessories - Quick Service Oil/Lube 580-A 580-C Parts & Accessories - Repair Orders - Body and Paint 582-A 582-C Parts & Accessories - Warranty - B & P 583-A 583-C Parts & Accessories - Internal - B & P 585-E Purchase Discounts - Parts and Accessories 586-F Wholesale Allowance 587-G Parts & Accessories Inventory Adjustments 590-A 590-C Tires and Tubes 595-A 595-C Non-Automotive and Miscellaneous EXPENSE ACCOUNTS SALES EXPENSE NEW VEHICLE DEPARTMENT 301 Sales Commissions & Incentives - New 302 Sales Managers Commissions & Incentives - New 303 New Vehicle Inventory Maintenance 304 Policy Service - New 306 Sales Persons Salaries - New 307 Sales Managers' Salaries - New 308 Other Salaries - New 309 Advertising - New 310 Sales Personnel Training - New 312 Demonstration Expense - New 315 Interest on Floor Plan - New USED VEHICLE DEPARTMENT 321 Sales Commissions & Incentives - Used 322 Sales Managers' Commissions & Incentives - Used 323 Used Vehicle Inventory Maintenance USED VEHICLE DEPARTMENT - CONTINUED 324 Policy & Warranty Service - Used 326 Sales Persons' Salaries - Used 327 Sales Managers' Salaries - Used 328 Other Salaries - Used 329 Advertising - Used 330 Sales Personnel Training - Used 332 Demonstration Expense - Used 335 Interest on Floor Plan - Used 340-A 340-B 341-A 341-B 342-A 342-B 343-A 343-B 344-A 344-B 345-A 345-B 346-A 346-B 348-A 348-B 349-A 349-B SERVICE DEPARTMENT Salaries, Wages & Incentives - Mechanical Salaries, Wages & Incentives - Body & Paint Vacation & Time Off - Mechanical Vacation & Time Off - Body & Paint Personnel Training - Mechanical Personnel Training - Body & Paint Advertising - Mechanical Advertising - Body & Paint Supplies, Tools & Laundry - Mechanical Supplies, Tools & Laundry - Body & Paint Vehicle Expense - Mechanical Vehicle Expense - Body & Paint Policy Adjustments - Mechanical Policy Adjustments - Body & Paint Depreciation - Equipment - Mechanical Depreciation - Equipment - Body & Paint Maint., Repair & Rental - Equipment - Mechanical Maint., Repair & Rental - Equipment - Body & Paint PARTS DEPARTMENT Salaries, Wages & Incentives Personnel Training Advertising Supplies, Tools & Laundry Freight, Express & Shipping Policy Adjustment Vehicle Expense Depreciation - Equipment Maintenance, Repair, & Rental Equipment FIXED EXPENSE Salaries & Wages - Administrative & General Employee Benefits Payroll Taxes Advertising - General & Institutional Stationery, Office Supplies & Postage Legal, Auditing & Collection Expense Other Outside Services Company Car Expense Dues, Subscriptions & Contributions Data Processing Services Travel & Entertainment Bad Debts Miscellaneous Interest on Mortgage Rent Amortization of Leaseholds Depreciation - Building & Building Equipment Taxes - Real Estate Insurance - Real Estate Maintenance & Repairs - Real Estate Interest - (Other than Floor Plan & Mortgage) Insurance - (Other than Real Estate) FIXED EXPENSE - CONTINUED Taxes & Licenses - (Other than Payroll & Real Estate) Depreciation - (Other than Bldg & Bldg Equipment) Maintenance & Repairs - (Other than Buildings & Building Equipment) Equipment Rental - (Other than Service & Parts) Heat, Light, Power & Water Telephone & Telegraph Salaries - Owners & Officers COMPLIMENTS OF CALL TOLL FREE 1-(800)-ADP-ADP-ADP TO REORDER COA-DC (11/08)

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