2005 Tax Line Conversion Chart Partnership

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1 2005 Tax Line Conversion Chart Partnership A WoltersKluwer Company 1

2 01A A-1 40 Gross receipts or sales 01B A-1 41 Returns and allowances 4 A-1 45 Ord inc/loss from Part/Fiduc. 5 A-1 44 Net farm profit (loss) 6 A-1 43 Net gain/loss Form A-1 90 Gains (Losses) (Book Amt -Auto Adj) 7 A Other income 7.01 A Non-portfolio Interest Income 7.02 A Non-portfolio Dividend Income 7.03 A Nonbusiness % - Recapture 280F 9 A-3 30 Salaries and wages 9.01 A-3 31 Employment Credits 10 A-3 32 Guaranteed pmts.-trade or business 11 A-3 33 Repairs and maintenance expense 2

3 12 A-3 34 Bad debt expense 13 A-3 35 Rents 14 A Taxes and licenses expense A-1 93 Taxes (Book Amount - Auto Adj) 15 A-3 77 Interest expense 16A A-3 78 Depreciation expense 16A.01 A-1 92 Depr.(Book Amount - Auto. Adj.) 17 A-3 80 Depletion 18 A-3 82 Pension; profit-sharing; etc. 19 A-3 83 Employee benefit programs 20 A Other deductions A-4 31 Amortization A-1 91 Amortization (Book Amt - Auto Adj) A-4 30 Meals and entertainment 3

4 802A-802CU E-1 50 Gross rents 802A C U.01 E-1 58 Net Form 4797 Ord Gain/Loss 803A-803CU E-1 80 Advertising 804A-804CU E-1 84 Auto and Travel 805A-805CU E-1 88 Cleaning and Maintenance 806A-806CU E-1 92 Commissions 807A-807CU E-1 96 Insurance 808A-808CU E Legal & Other Prof Fees 809A-809CU E Interest Expense - Other 810A-810CU E Repairs 811A-811CU E Taxes 812A-812CU E Utilities 813A-813CU E Wages & Salaries 814A-814CU E Depreciation - Form

5 815A-815CU E Amortization 816A-816CU E-1 150/151,etc. Other Form 8825 Deductions A CU E-1 150/151,etc. Association Dues A CU E-1 150/151,etc. Gardening A CU E Guaranteed Payments A CU E-1 150/151,etc. Licenses and permits A CU E-1 150/151,etc. Management fees A CU E-1 150/151,etc. Miscellaneous A CU E-1 150/151,etc. Painting and decorating A CU E-1 150/151,etc. Pest control A CU E-1 150/151,etc. Plumbing and electrical A CU E-1 150/151,etc. Rents - Real property A CU E-1 150/151,etc. Rents - Personal property A CU E-1 150/151,etc. Supplies 5

6 816.13A CU E-1 150/151,etc. Telephone A01 A-2 30 CGS - Beginning Inventory A02 A-2 31 CGS - Purchases A03 A-2 33 CGS - Cost of labor A04 A CGS - Additional Sec 263A costs A04.01 A Depreciation - Sec 263A Costs A04.02 A Amortization - Sec 263A Costs A05 A CGS - Other costs A05.01 A-2 50 Depreciation A05.02 A-2 51 Amortization A07 A-2 69 CGS - Ending Inventory F F-1 60 Sales of Items Bought for Resale F F-1 61 Cost of Items Bought for Resale F F-1 62 Sales of Livestock/Products Raised 6

7 F05A F-1 63 Total Cooperative Distributions F05B F-1 64 Taxable Cooperative Distributions F06A F-1 65 Total Agricultural Program Pymts F06B F-1 66 Taxable Agricultural Program Pymts F07A F-1 67 CCC Loans Reported Under Election F07B F-1 68 Total CCC Loans Forfeited or Repaid F07C F-1 69 Taxable CCC Loans Forfeited/Repaid F08A F-1 70 Tot.Curr.Yr. Crop Insurance Proceeds F08B F-1 71 Taxable Curr.Yr. Crop Ins. Proceeds F08D F-1 72 Deferred Crop Insurance Proceeds F F-1 73 Custom Hire (Machine Work) Income F F-1 74 Other Income F F-2 30 Car and Truck Expenses F F-2 31 Chemicals 7

8 F F-2 32 Conservation Expenses F F-2 33 Custom Hire (Machine Work) Expense F F-2 34 Depreciation Not Claimed Elsewhere F F-2 36 Employee Benefit Programs F F-2 37 Feed Purchased F F-2 38 Fertilizers and Lime F F-2 39 Freight and Trucking F F-2 40 Gasoline, Fuel, and Oil F F-2 41 Insurance F23A F-2 42 Interest Expense - Mortgage F23B F-2 43 Interest Expense - Other F F-2 44 Labor Hired F F-2 47 Pension and Profit-Sharing Plans F26A F-2 48 Rent and Lease Expense - Equipment 8

9 F26B F-2 49 Rent and Lease Expense - Other F F-2 50 Repairs and Maintenance F F-2 51 Seeds and Plants Purchased F F-2 52 Storage and Warehousing F F-2 53 Supplies Purchased F F-2 54 Taxes F F-2 56 Utilities F F-2 57 Veterinary, Breeding, and Medicine F F Other Farm Expenses F34A F-2 58 Amortization F34B F-2 46 Guaranteed Payments to Partners F F-1 75 Beginning Inventory (Accrual Only) F F-1 76 Ending Inventory (Accrual Only) K02 K-9 31 Net income (loss) from rental real estate 9

10 K03A E-1 50 Other Gross Rental Income (Loss) K03A.01 E-1 58 Net Form 4797 Ord Gain/Loss K03B E-1 150/151,etc. Other Rental Expense K03B.02 E Amortization-Other Rental Exp(4562) K03B.07 E Depreciation-Other Rental Exp(4562) K05 B-1 30/31,etc. Interest Income K05.01 B-1 30/32,etc. U.S. Government Interest K05.02 K-9 36 Interest Income (Override) K06A K-9 37 Ordinary Dividends K06B K-9 38 Qualified Dividends K07 K-9 39 Royalties K08 K-9 40 Net Short-Term Cap. Gain (Loss) K09A K-9 41 Net Long-Term Cap. Gain (Loss) K10 K-9 44 Net Section 1231 Gain (Loss) 10

11 K11 K Other Income/Loss K11.01 K Non-portfolio ST Cap. Gain K11.02 K Non-portfolio LT Cap. Gain K11.05 K Form Trade/Business Gain/Loss K11.06 K Form LT Income producing loss K11.07 K-9 55 Other Income/Loss (Override) K11.08 K Other Portfolio Income/Loss K11.09 K-9 47 Other Portfolio Income/Loss (Override) K12 K Sec 179 expense deduction K13A K-9 60/62,etc. Charitable Contributions K13A.02 K Charitable Contributions (Override) K13B K Investment Interest Expense K13C2 K Section 59(e)(2) Expenditures K13D K Other Deductions for Sch K 11

12 K13D.01 K Meals and Entertainment K13D.02 K Form ST Income producing loss K13D.03 K Other Deductions for Sch K (Override) K13D.04 K Other Portfolio Deductions K13D.05 K Other Portfolio Deductions (Override) K13D.06 K Portfolio Deductions-2% Floor K13D.07 K Portfolio Deductions-2% Floor (Override) K13D.08 K Portfolio Deductions-Royalty K13D.09 K Portfolio Deductions-Royalty(Override) K18A B-1 30/54,etc. Tax-exempt interest income - Muni. Bonds K18A.01 B-1 30/55,etc. Tax-exempt interest inc.- Priv. Act. Bonds K18A.02 K Tax-exempt interest income (Override) K18B K Other Tax-Exempt Income K18B.01 K Other Tax-Exempt Income (Override) 12

13 K18C K Nondeductible Expenses K18C.01 K Nondeductible Expenses (Override) L01 L-1 35/36 Cash L02A L-1 37/38 Trade notes & accounts recv'l L02B L-1 41/42 Less allowance for bad debts L03 L-1 43/44 Inventories L04 L-1 45/46 U.S. govt. obligations L05 L-1 47/48 Tax exempt securities L06 L Other current assets L07 L-1 77/78 Mortgage and real estate loans L08 L Other investments L09A L-1 90/91 Bldgs & other deprec. assets L09B L-1 92/93 Less accumulated depreciation L10A L-1 94/95 Depletable assets 13

14 L10B L-1 96/97 Less accumulated depletion L11 L-1 98/99 Land (net of any amortization) L12A L-1 100/101 Intangible Assets L12B L-1 102/103 Less accumulated amortization L13 L Other assets L15 L-2 30/31 Accounts payable L16 L-2 32/33 Mortgages, notes, bonds, payable - current L17 L Other current liabilities L18 L-2 72/73 All Nonrecourse Loans L19 L-2 74/75 Mortgages, notes, bonds, payable-long t L20 L Other liabilities L21 L-2 94/95 Partners' capital accounts M102 K Inc on Sch K; not on book M L-3 40 Gain/loss on dispositn of asset 14

15 M L-3 41 Inc on Sch K, not on book (Override) M103 L-3 42 Guaranteed payments to partners M104 K Expense on books not Sch K M L-3 57 Expenses on books not Sch K M104A L-3 52 Depreciation M104B L-3 56 Meals & entertainment M106 K Income on books not on Sch K M L-3 61 Gain/loss on disposition of asset M L-3 62 Income on books not on Sch K (Override) M106A L-3 60 Tax exempt interest (exempt for fed & s M107 K Deduction on Sch K not on books M L-3 75 Deduction on Sch K not books (Override) M107A L-3 72 Depreciation M202A L-3 80 Capital contributed - cash 15

16 M202B L-3 81 Capital contributed - property M204 K Other increases M L-3 84 Other increases (Override) M206A L-3 82 Distributions - cash M206B L-3 83 Distributions - property M207 K Other decreases M L-3 85 Other decreases (Override) 16

2019 CHART OF ACCOUNTS

2019 CHART OF ACCOUNTS 2019 CHART OF S *Red Bold = New Change Revised Page 1: S PAYABLE 1/9 2100 Accounts Payable-Trade 1/9 2110 Dividends Payable 1/9 2120 Employee Deductions Payable 1/9 2130 Employee Income Tax Withheld 1/9