CHART OF ACCOUNT RETAIL MANAGEMENT

Revised per 26/10/2005

ACCT CODE

ACCOUNT NAME

100-000-00
110-000-00 111-000-00 111-110-00 111-110-01 111-110-02 111-120-00 111-121-00 111-121-01 111-122-00 111-122-01 111-122-02 111-122-03 111-122-04 111-122-05 111-122-99 111-130-00 111-130-01 111-130-02 112-000-00 112-100-00 112-110-00 112-110-01 112-110-02 112-110-03 112-110-04 112-110-05 112-110-06 112-110-07 112-110-08 112-110-09 112-110-10 112-110-11

ASSETS
CURRENT ASSETS CASH ON HAND AND BANK Cash on Hand Cash (Rp) - Petty cash Cash (USD) BANK BANK USD CASH IN BANK US$ BANK IDR Bank A/C Bank A/C Bank A/C Bank A/C Bank A/C Money In Transit DEPOSITO Deposito - on call Deposito - Fixed Deposit ACCOUNT RECEIVABLE A/R Trade A/R Rental A/R Rent - Major A/R Rent - Speciality A/R Rent - Office Space A/R Rent - Temporary Leasing A/R Rent - Storage A/R Rent - Forfeited A/R Rent - Atrium Leasing A/R Rent - Profit Sharing A/R Rent - Food Court A/R Rent - ATM

) ) ) ) ) ) ) ) ) ) ) )

) )

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112-110-12 112-110-99 112-120-00 112-120-01 112-120-02 112-120-03 112-120-04 112-120-05 112-120-06 112-120-07 112-120-08 112-120-09 112-120-10 112-120-11 112-120-12 112-130-00 112-130-01 112-130-02 112-130-03 112-130-04 112-130-05 112-130-06 112-130-07 112-130-08 112-140-00 112-140-01 112-140-02 112-140-03 112-140-04 112-140-05 112-140-10 112-150-00 112-150-01 112-150-02 112-150-03 112-150-04 112-150-05 112-160-00 112-160-01 112-160-02 112-170-00

A/R Rent - ShopHouse A/R Rent - Unknown A/R - SERVICE CHARGE A/R SC - Major A/R SC - Speciality A/R SC - Office Space A/R SC - Temporary Leasing A/R SC - Storage A/R SC - Forfeited A/R SC - Atrium Leasing A/R SC - Profit Sharing A/R SC - Food Court A/R SC - ATM A/R SC - ShopHouse A/R - MISCELLANEOUS A/R MISC - Antena/Satelite Dish A/R MISC - PABX A/R MISC - Bea Balik Nama A/R MISC - WHT Article 23 (Final) A/R MISC - PABX Installation A/R MISC - Signage A/R MISC - Work Request A/R MISC - Parking A/R - PROMO A/R Promo - Levy A/R Promo - Magazine & Newspaper A/R Promo - Joint Promotion A/R Promo - Superscreen A/R Promo - Billboard/Banners A/R Promo - Food Court & Rest A/R UTILITIES A/R Utilities - Electricity A/R Utilities - OT A/R Utilities - Telephone A/R Utilities - Water Metered A/R Utilities - Gas A/R OR PT.ABC PT.DEF A/R INTER COMPANY

) )

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112-170-01 112-170-02 112-200-00 112-200-01 112-200-02 112-200-03 112-200-04 112-200-99

PT.ABC PT.DEF A/R OTHERS A/R Other - Employee A/R Other - Sale of FA A/R Other - Deposit A/R Other - Interest A/R Other

) )

) ) )

112-300-00 112-300-01 113-000-00 113-000-01 113-000-02 114-000-00 114-100-00 114-100-01 114-100-02 114-100-03 114-100-04 114-100-05 114-100-06 114-100-07 114-200-00 114-200-01 114-200-02 114-200-03 114-200-04 114-200-05 114-200-06 114-200-07 114-200-08 114-200-09 114-200-10 114-200-99 114-300-00 114-300-01 114-300-02 114-300-03 114-300-04 114-300-05

Allowance for doubt full debts Allowance for doubt full debts INVENTORY Inventory - Stationery Inventory - M&E PREPAYMENT Prepaid - Tax VAT-in VAT- Luxury Goods W HT Article 21 W HT Article 22 W HT Article 23 W HT Article 25 Final 4 (2) Prepaid Insurance Prepaid Ins - Material Damage / PAR Prepaid Ins - Business Interuption Prepaid Ins - Public Liability Prepaid Ins - RSMD + CC Prepaid Ins - Terorism & Sabotage Prepaid Ins - Earthquake Prepaid Ins - Machinery breakdown Prepaid Ins - Cash In Transit Prepaid Ins - Vehicle Prepaid Ins - Health / Medical Prepaid Ins - Others Prepaid Others Prepaid - HGB Prepaid - IPB / KMB Prepaid - PBB Prepaid - Land Lease (BOT) Prepaid - Others

) ) ) ) )

) )

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115-000-00 115-000-01 115-000-02 115-000-03 115-000-04 115-000-05 115-000-06 115-000-99

ADVANCE PAYMENT Advance - GA Advance - Project Advance - Purchase of FA Advance - Bld Management Advance - Promotion Advance - Purchasing Advance - Other

) ) ) ) ) ) )

120-000-00 121-000-00 121-000-01 121-000-02 121-000-03 121-000-04 121-000-05 121-000-06 121-000-07 121-000-08

FIXED ASSET BOOK VALUE Investment Land Building Machinery & Equipment Office Equipment Furniture & Fixture Vehicle Operational renovation

) ) ) ) ) ) )

122-000-00 212-000-01 122-000-02 122-000-03 122-000-04 122-000-05 122-000-06 122-000-07 123-000-00 123-000-01 123-000-02 124-000-00 124-000-01 124-000-02 124-000-03 124-000-04 124-000-05 124-000-06 124-000-07 129-000-00 129-000-01 129-000-02 129-000-03

ACCUMULATED DEPR & AMORTZ Land Building Machinery & Equipment Office Equipment Furniture & Fixture Vehicle Operational Renovation PRE-OPERATING Pre - Operating Expense Amortization of - Pre Operating RENOVATION Renovation - M&E Chiller Renovation - Swimming Pool Renovation - Project Renovation - Other Amortization of Renovation Operational Renovation/ Const in Progress Capex Renovation - Project OTHER ASSETS PLN PAM Mineral Water (Aqua)

) ) ) ) ) )

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) ) )

200-000-00
210-000-00 211-000-00 211-000-01 211-000-02 211-000-03 211-000-04 211-000-05 211-000-06 211-000-07 211-000-08 211-000-99 211-100-00 211-100-01 211-100-02 211-100-03 211-100-04 211-100-99 211-200-00

LIABILITY
CURRENT LIABILITY A/P TRADE HRD Utilities Maintenance Cleaning Security Proffesional Fees Promotion / Dcor Renovation Others A/P NON TRADE Interest Payable Jamsostek Temporary Deposit Contractor & Supplier Others ACCRUED EXPENSES

) ) ) ) ) ) ) ) )

) ) )

212-000-00 212-000-01 212-000-02 212-000-03 212-000-04 212-000-05 212-000-06 212-000-07 212-000-08 212-000-09 212-000-10 212-000-11 212-000-12 212-000-99 213-000-00 213-000-01 213-000-02 213-000-03 213-000-04 213-000-05

TAX PAYABLE VAT - Out WHT Article 21 WHT Article 21 (Nonstaff) WHT Article 21 (Final) WHT Article 23 WHT Article 23 (Final) WHT Article 25 WHT Article 26 WHT Article 29 (Corp Incm Tax) WHT Article 4 ayat 2 Parking Tax Land & Building Tax Others ADVANCE RENT / DEFFERED INCM Advance Rent - Major Advance Rent - Speciality Advance Rent - Office Space Advance Rent - Temporary Leasing Advance Rent - Storage

) ) ) ) ) ) ) ) ) ) ) ) )

Advance SC - Major Advance SC - Speciality Advance SC - Office Space Advance SC - Temporary Leasing Advance SC - Storage

) ) ) ) )

213-000-06 213-000-07 213-000-08 213-000-09 213-000-10 213-000-11 213-000-12 213-000-99 213-100-00 213-100-01 213-100-02 213-100-03 213-100-04 213-100-05 213-100-06 213-100-07 213-100-08 213-100-09 213-100-10 213-100-11 213-100-12 213-100-13 213-100-99 214-000-00 214-000-01 215-000-00 215-000-01 215-000-02 215-000-03 215-000-04 215-000-05 215-000-06 215-000-07 215-000-08 215-000-09 215-000-10 215-100-01 215-100-02 215-100-03 215-100-04 215-100-05 215-100-06 215-100-07

Advance Rent - Forfeited Advance Rent - Atrium Leasing Advance Rent - Profit Sharing Advance Rent - Contracted Parking Advance Rent - Food Court Advance Rent - ATM Advance Rent - ShopHouse Advance Rent - Antenna ADVANCE SC/ DEFFERED INCOME Advance SC - Major Advance SC - Speciality Advance SC - Office Space Advance SC - Temporary Leasing Advance SC - Storage Advance SC - Forfeited Advance SC - Atrium Leasing Advance SC - Profit Sharing Advance SC - Contracted Parking Advance SC - Food Court Advance SC - ATM Advance SC - ShopHouse Advance SC - Antenna Advance SC - Others DEFFERED V DEFFERED V DEPOSITS Security Deposit- Major Security Deposit- Specialty Security Deposit- Office Space Security Deposit- Temporary Leasing Security Deposit- Storage Security Deposit- Atrium Leasing Security Deposit- Profit Sharing Security Deposit- Food Court Security Deposit- ATM Security Deposit- Antenna Telephone Deposit - Major Telephone Deposit - Specialty Telephone Deposit - Office Space Telephone Deposit - Temporary leasing Telephone Deposit - Storage Telephone Deposit - Atrium leasing Telephone Deposit - Profit Sharing

Advance SC - Forfeited Advance SC - Atrium Leasing Advance SC - Profit Sharing Advance SC - Contracted Parking Advance SC - Food Court Advance SC - ATM Advance SC - ShopHouse Advance SC - Antenna

) ) ) ) ) )

A/R Rent - Major A/R Rent - Speciality A/R Rent - Office Space A/R Rent - Temporary Leasing A/R Rent - Storage A/R Rent - Forfeited A/R Rent - Atrium Leasing A/R Rent - Profit Sharing A/R Rent - Food Court A/R Rent - ATM A/R Rent - ShopHouse

) ) ) ) ) ) ) ) 0 ) ) ) )

) )

A/R Rent - Major A/R Rent - Speciality A/R Rent - Office Space A/R Rent - Temporary Leasing A/R Rent - Storage A/R Rent - Forfeited A/R Rent - Atrium Leasing A/R Rent - Profit Sharing A/R Rent - Food Court A/R Rent - ATM

) ) )

) ) )

215-100-08 215-100-09 215-100-10 215-200-01 215-200-02 215-200-03 215-200-04 215-200-05 215-200-06 215-200-07 215-200-08 215-200-09 215-200-10 215-300-01 215-300-90 215-300-99 216-000-00 216-000-01 216-000-02 217-000-00 217-000-01 217-000-02 220-000-00 220-000-01 220-000-02 230-000-00 230-000-01 230-000-02

Telephone Deposit - Food Court Telephone Deposit - ATM Telephone Deposit - Antenna Utility Deposit - Major Utility Deposit - Specialty Utility Deposit - Office Space Utility Deposit - Temporary Leasing Utility Deposit - Storage Utility Deposit - Atrium leasing Utility Deposit - Profit Sharing Utility Deposit - Food Court Utility Deposit - ATM Utility Deposit - Antenna Fitt-out Deposit Unknow Deposit Deposit Others INTERCO PAYABLE PT.ABC PT.DEF LOANS (SHORT) Short Terms Share Holders Loan LONGTERMS LIABILITY PSAK 24 / Employee Benefit Pension Fund Provision LOANS (LONG) Long Terms Share Holders Loan

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300-000-00
300-000-01 300-000-02 300-000-03 300-000-04 300-000-05

STOCKHOLDERS EQUITY
Capital Retained Earning Profit/(Loss) Previous Year Profit/(Loss) Current Year Dividend

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ACCT CODE

ACCOUNT NAME

400-000-00
410-000-00 411-000-00 411-000-01 411-000-02 411-000-03 411-000-04 411-000-05 411-000-06 411-000-07 411-000-08 411-000-09 411-000-10 411-000-11 411-000-99 412-000-00 412-000-01 412-000-02 412-000-03 412-000-04 412-000-05 412-000-06 412-000-07 412-000-08 412-000-09 412-000-10 412-000-11 412-000-99 412-100-00 412-100-01 412-100-02 412-100-03 412-100-04 412-100-05 412-100-06 413-000-00 413-000-01 413-000-02 413-000-03 413-000-04

REVENUE
OPERATIONAL INCOME Rental Revenue Rental Income - Major Rental Income - Specialty Rental Income - Office Rental Income - Temporaray leasing Rental Income - Storage Rental Income - Atrium Leasing Rental Income - Profit Sharing Rental Income - Contracted Parking Rental Income - Food Court Rental Income - ATM Rental Income - ShopHouse Rental Income - Others Service Charge Revenue Service Charge - Major Service Charge - Specialty Service Charge - Office Service Charge - Temporaray leasing Service Charge - Storage Service Charge - Atrium Leasing Service Charge - Profit Sharing Service Charge - Contracted Parking Service Charge - Food Court Service Charge - ATM Service Charge - ShopHouse Service Charge - Others Parking Revenue Contracted Parking Services Parking Income Reserved parking Unreserved/Subscription Parking Daily parking Others Miscellaneous Revenue Rental Antena Rental PABX PABX Installation Work Request

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413-000-05 413-000-06 413-000-07 413-000-99 414-000-00 414-000-01 414-000-02 414-000-03 414-000-04 414-000-05 414-000-06 414-000-07 414-000-08 414-000-09 414-000-99 415-000-00 415-000-01 415-000-02 415-000-03 415-000-04 415-000-05

Claim Recoveries Forfeited (Late Charges) Name Clearance (Bea Balik nama) Others Promotion Revenue Promotion Levy Food Court Levy Atrium Leasing (Hall) Temporary Leasing Signage Magazine/News Joint Promotion Superscreen Billboard/Banner Others Utilities/Statutory Recovery Electricity Overtime Telephone Water Gas

) ) ) )

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500-000-00
510-000-00 511-000-00 511-000-01 511-000-02 511-000-03 511-000-04 511-000-05 511-000-06 511-000-07 511-000-08 511-000-09 511-000-10 511-000-099 512-000-00 512-000-01 512-000-02 512-000-03 512-000-099 512-100-00 512-100-01 512-100-02

EXPENSES
OPERATIONAL EXPENSE Salary, Wages & Allowances Basic Salary Overtime Daily Wages Bonus THR Allowances (Position, attendence) Astek (Jk, JKK) Astek (THT) Personal Incm Tax (PPh Article 21) Severance Payment Others Employee Benefit Uniform (incl Shoes for Engeinering) Medical Reimbursement (Staff Incl Familiy) Staff Refreshment Others Employee Provision PSAK 24 Pension Fund (UU No.13)

) ) ) ) ) ) ) ) ) )

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513-000-00 513-000-01 513-000-02 513-000-03 513-000-04 513-000-05 513-000-99 514-000-00 514-000-01 514-000-02 514-000-03 514-000-04 514-000-99 515-000-00 515-000-01 515-000-02 515-000-03 515-000-04 515-000-05 515-000-06 515-000-07 515-000-08 515-000-09 514-000-99 516-000-00 516-000-01 516-000-02 516-000-03 516-000-04 516-000-05 516-000-06 516-000-07 516-000-08 516-000-09 516-000-99 517-000-00 517-000-01 517-000-02 517-000-03 517-000-99 518-000-00 518-000-01

Employee Education & Recreation Training Recruitment Sport & Recreations Book Library & newspaper Membership Others Related Expense Donation Entertaintment Local Authority Parcel, Flower, Gift etc Others Insurances Property All Risk Business Interuption Public Liability Machinery & equipment Breakdown Terorism & Sabotage Earthquake Cash in Transit Vehicle Health / Medical Insurances Others Office Expense Audit Fee Computer Supplies Office Equipment Office Stationery Photo Copy Postage, Mail & Courier Printing Stamp duty Non legal consulting Others Communication & Maintenance Expense Handphone / Pager Internet / Leased Line Telp, Fax (Building Mgt) Others Travel & Transportation Expense Accomodation

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518-000-02 518-000-03 518-000-04 518-000-05 518-000-06 518-000-07 518-000-08 518-000-09 518-000-10 518-000-99 519-000-00 519-000-01 519-000-02 519-000-03 519-000-04 519-000-05 519-000-06 519-000-07 519-000-08 519-000-99 520-000-00 520-000-01 520-000-02 520-000-03 520-000-04 520-000-05 520-000-06 520-000-07 520-000-08 520-000-09 520-000-10 520-000-11 520-000-99 521-000-00 521-100-01 521-100-02 521-100-03 521-100-04 521-100-05 521-100-06 521-100-07 521-100-08 521-100-09 521-100-10 521-100-11 521-100-12

Transport & Meals (on duty) Parking & Toll Travel Allw (Out town) Travel Tax (Fiskal) Vehicel / Motorcycle Fuel Vehicle / Motorcycle- License & Tax Vehicle / Motorcycle - Rental Vehicle / Motorcycle - Spare Parts Vehicle / Motorcycle - Service Maintenance Others Legal Expense PBB HGB Building Signage Tax Land Lease (BOT) Legal Consulting Fee Legal Retainer Fee Notary Fee Royalty Others Promotion Expense Advertising Magazine & Newspaper Banner & Billboard Creative Production Decorations Promotion Printing Public Relations Special Events Sponsorship Tenant Relations Tower Advertising & Promotion Tenant Gathering Others Repair & Maintenance Aircondition - Central system Aircondition - split system Building Automation System CCTV Chemical (Non STP) Door & Frame Electrical Maintenance System Electrocnic Maintenance System Elevator /Travellator Escalator Fire Protection Fountain

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521-100-13 521-100-14 521-100-15 521-100-16 521-100-17 521-100-18 521-100-19 521-100-20 521-100-21 521-100-22 521-100-23 521-100-24 521-100-25 521-100-26 521-100-27 521-100-28 521-100-29 521-100-30 521-100-99 521-200-01 521-200-02 521-200-03 521-200-04 521-200-05 521-200-06 521-200-07 521-200-08 521-200-09 521-200-10 521-200-11 521-200-12 521-200-13 521-200-14 521-200-15 521-200-16 521-200-17 521-200-18 521-200-19 521-200-20 521-200-21 521-200-22 521-200-23 521-200-24 521-200-25 521-200-26 521-200-27 521-200-28 521-200-29

Furniture Gas Pipe General/Building/Civil Works Genset / Diesel & Spareparts Gondola Lamp & Bulb Lubricant / Mechanical Material MATV Plumbing Railing Sanitary Fixtures Sewage Treatment Plant (STP) Swimming Pool Telecommunication Tools & Equipment Ventilation system Water pump, Water tank Water treatment Others Aircondition - Central system Aircondition - split system Building Automation System CCTV Chemical (Non STP) Door & Frame Electrical Maintenance System Electrocnic Maintenance System Elevator /Travellator Escalator Fire Protection Fountain Furniture Gas Pipe General/Building/Civil Works Genset / Diesel & Spareparts Gondola Lamp & Bulb Lubricant / Mechanical Material MATV Plumbing Railing Sanitary Fixtures Sewage Treatment Plant (STP) Swimming Pool Telecommunication Tools & Equipment Ventilation system Water pump, Water tank,

) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

521-200-30 521-200-99 522-000-00 522-000-01 522-000-02 522-000-03 522-000-04 522-000-99 523-000-00 523-000-01 523-000-02 523-000-03 523-000-04 523-000-05 523-000-06 524-000-00 524-000-01 524-000-02 524-000-03 524-000-04 524-000-05 524-000-06 524-000-99 525-000-00 525-000-01 525-000-02 525-000-03 525-000-99 526-000-00 526-000-01 526-000-02 526-000-03 526-000-04 526-000-05 526-000-06 526-000-07 526-000-08 526-000-99 527-000-00 527-000-01 527-000-02 527-000-03

Water treatment Others Security Expense Security Contract & Services Security Equipment Security Expense Staff Refreshments Others Parking Expense Contract Parking Service Fee Land Lease (Parking Area) Maintenance Expense Parking Expense Staff Refreshment Others Cleaning Expense Cleaning Contract & Service Fee Garbage Removal Pest & Rodent Controll Staff Refreshment Toilet Accessories Cleaning Material Others Landscape Expense Contracted Indoor Plant Landscape Material Others Utilities / Statutory Expense Electricity / PLN Gas Solar Telephone (standing line) Water / Deepwell Water / PAM Estate Management PD PAL Others Service Expenses Commision to Agent - Rental Commision to Agent - SC Commision

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527-000-04 527-000-05 527-000-99 528-000-00 528-000-01

Management Fee Operator Fee Others Other Overhead Expense Bad Debts Expense

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600-000-00 610-000-00 610-000-01 610-000-02 610-000-03 610-000-04 610-000-05 610-000-06 610-000-07 610-000-08 610-000-09 610-000-99 620-000-00 620-000-01 620-000-02 620-000-03 620-000-04 620-000-05 620-000-06 620-000-99 630-000-00 630-000-01 630-000-02 630-000-03 630-000-04 630-000-05 630-000-06 630-000-07

NON OPERATING INCOME/EXPENSE Other Income Interest Income Jasa Giro Gain on sale of FA Gain on Forex Different Rate Gain on collection Renovation Damage Telephone Deposit Others Other Expense Interest Expense Bank Charges Loss on Sale of FA Loss on Forrex Different Rate Loss on Collection Loss on Market Securities Others Depreciation & Amortization Expense Depr Expense - Land Depr Expense - Building Depr Expense - Machinery & Equipment Depr Expense - Office Equipment Depr Expense - Furniture & Fixture Depr Expense - Vehicle Amortisation Exp - Pre Operating

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700-000-00 700-000-01 700-000-02 700-000-03 700-000-04

Tax Expense WHT Article 25 WHT Article 23 Final) WHT Article 4 '2 (Final) - Rental WHT Article 4 '2 (Final) - SC

) ) ) )

GROUP

DESCRIPTION

Cash
IF ANY

Bank

Leave it to the building Management to put they own bank number

Deposit

This account is only use for the anchor tenant This account is use for the regular tenant Applicable for Tower or Plaza A/R RENT For the island, exhibition It is use for the late charges

For Ruko For recorded unknown payment received

A/R SC

Refer to A/R Rental also see the Advance payment

For Ruko, termasuk sewa lahan untuk gensetnya Ruko

A/R MISC

NA

Additional frm Procon Indah Accrued parking income dilakukan oleh MM untuk setoran akhir minggu

NA A/R PROMO

Refer to A/R rental & Service Charge

A/R UTILITY

NA

Untuk mencatat OR yang belum dibayar karena tenant nya minta Tukar Faktur terlebih dahulu.

Refer to Intercompany payable INTRCOY

A/R OTHERS

Advance individu (employee) Untuk mencatat tagihan telp & Security deps pameran non tenant

NA A/R OTHERS

INVENTORY

Including Prepaid WHT (if any)

MM transaction - transportation fee genset fuel MM transaction, accrual WHT paid by Mgt MM transaction Will be more detail ,same as per Expenses

PREPAYMENT

Close Account MM transaction, monthly amortize cause pain every 5 year

Untuk mencatat pengajuan pembelian per divisi/departmen

Will more detail for each department ADV PYMNT

AQUIST COST Close Account (MM) , semua dicatat di Office equipment Approved by BOD , and cost frm Building Mgt (renovation completed)

ACCUM DEPR Close Account (MM) , semua dicatat di Office equipment

Pre-Op

Renovation Aprroved by BOD, renovation un-completed Approved by BOD, and cost by HO

Other Assets

Account for recorded deposit installation of electricity power and water

(PLN, Telkom, PAM, Palayja) (Contractor & Supplier) A/R TRADE (Contract basis) (Contract basis) (Contract basis) Contractor, pay per termijn

Accrued 2% THT, every month Booking fee tenant

Yang tidak ada di A/P Trade dan A/P Non Trade

Personal income tax (monthly and yearly) for permanent staff Personal income tax (monthly) for nonstaff Personal income tax for severance pay TAX PYBL Consultant/supplier Interest deposit For monthly corporate tax WHT for interest of loan For yearly corporate tax For rental and service charge 20% to Pemda PBB

ADV PYMT/

Refer to A/R Rental and Service Charge

DEFF INCM

This account are use for installment and periodically charges

For Ruko

ADV PYMT/ DEFF INCM

See A/R Service Charge

For Ruko

Untuk mencatat VAT yang belum diakui sebagai hutang (khusus di th 2005)

DEPOSIT

See Account Receivable Rental / Service Charge Reklasifikasi dari long term ke short term pada saat

akan dikembalikan (refund ke tenant)

INTR COY LOAN

Refer to A/R Inter Company

Recording short terms loan (if any)

LOAN

NA

GROUP

DESCRIPTION

Rental for the anchor tenant Rental for the cassual tenant Rental for office space (if any) Rental for the island, exhibition (short terms lease) RENT REVENUE

Rental for Ruko (if any)

SC REVENUE

Refer to Rental Revenue

Service Charge Ruko (if any)

Net income frm the contractor parking PARKING REVENUE For the Bld Mgt who use the own parking attendance Denda Overnight dan Loss Ticket

MISCLL

REVENUE Debit Note will be issued after confirmed by tenant

REVENUE

Elctricty used by tenant (incl margin) Charges for electricity & AC after office hour UTILITY REVENUE Charges for the telp via Bld Mgt PABX Water metered used by tenant

Recording for daily waorker or contract basis employee SALARY & WAGES

EMPLY BENEFIT

Uniforms Technision, security, staff Mgt Outpatien for employee & Family Record drinks, tea, coffee for Bld Mgt staff Meals during OT, snack for meeting,

Provision for PSAK 24 Provision for pension program

Seminar / trainning untuk kryw Employee Education/ recreation Medical check-up, phsycotest, iklan lowongan Outing / staff gathering News paper, magazine, business news Subscription of APPBI , ICSC

Regarding Nasional celebration (HUT RI) Lunch / dinner with client RELATED EXP RT,RW,Lurah Sumbangan kematian/kelahiran/perkawinan u/kryw ataw klien

INSURANS

) ) ) ) Building insurances ) ) )
Medical insurance for staff Bld Mgt

External auidtor Printer Ink, etc related with the computerized (e.g Repair HT Mgt Staff) Pen, paper, etc Off Expense rental copy machine courir services, post office name card, forms Stamp duty for Official received & agreement Tax consultant / project consultant

HP for manager level & Directors Comm Expense Telp bill used by Building Management

Transport & hotel due to out-town

Taxi, meals due to on duty For vehicle and motor cycle during week day Travel & Trp Exp Daily allowance due out-town Airport tax Fuel for operational vehicle and motorcycle Pajak motor dan mobil Rent a car (if any) Repair & Maint vehicle & Motorcycle

Pajak iklan logo gedung Jakpro (lahan parkir sewa) Legal Exp Lawyer yang digunakan per kasus Fee yang dibayarkan setiap bulan (ada atau tidak ada kasus) Fee yang dibayarkan kpd Notaris dlm rangka RUPS

advertising at magazine, newspaper Spanduk, logo, sign, umbul2 Trophy for game maretial for stage decoration, stage ligthing Design & prinitng advertising/brochure/flyer/poster,news letter, sticjer etc Promotion Expense Photo documentation Even & prize, fee artist, sponsor during exhibition, launching product etc Press realese, stand flower due to shop opening, insentive & appreciation

Material, equipment & maint of Central AC Material, equipment & maint of AC split Material, equipment & maint of BAS Material, equipment & maint of CCTV Chemical for cooling twr, swimming pool etc Material, equipment & maint of door & frame Material, equipment & maint of electrical system Material, equipment & maint of electronic system Material, equipment & maint of elevator & travellator Material, equipment & maint of escalator Material, equipment & maint of fire protection (refill estinguiser) Material, equipment & maint of air terjun & air mancur

Repair & Maint

Material, equipment & maint of Furniture Material, equipment & maint of gas pipe Material, equipment & maint of building, Wall, Ceiling, Roofing, Paving, Side Walk Material, equipment & maint of genset Material, equipment & maint of gondola Replacement of lamp Material for mechanical equipment Material, equipment & maint of MATV Material, equipment & maint of plumbing Material, equipment & maint of railing Material, equipment & maint of sanitary Material, equipment & maint of STP Material, equipment & maint of swimming pool Material, equipment & maint of telecomunication system Enginering tools Material, equipment & maint of ventilations Material, equipment & maint of waterpump, eatwr tank Material, equipment & maint of watertreatment

Maintenance oleh pihak ketiga yang ada Fee nya.

Fee for the security company Security Exps HT, stick, detector Bela diri, iuran KAMRA & Koramil, THR security, Tactical Fund drink, tea, coffee for security Honor trantib, trp Polsek, tactical expense

Painting for parking lot Parking Expense Monthly fee to Parking contractor Stationary, parking signage drink, tea for parking staff

Fee for cleaning services company Retribusi sampah Cleaning Exp pest & rodent controll drink, tea, coffee for cleaning contractor Air freshener, Sanitary disposal bin, Mother's Room Sanitary Fixture, Calmix, Union, Chemical.

Contract Indoor Plant rental Landscape Exp Material, equipment & maint Landscape

Electricity bill to PLN Gas metered to PN Gas Fuel for genset Telp bill for standing line (un allocated line) Stat Chg Water bill for Deepwell Water bill to Pamlyonaise BPL Puit Pay to PD PAL for STP

Commision due to Rental collection (Yearly) Commision due to SC collection (Yearly) Service Commision to agent

Expense

Property Management consultant Retainer operator Mall

Interest from deposito (net of tax) Interest frm current account (net of tax)

Other Income

Rounding - up of payment received frm tenant

Un-refundable deposit

Interest of loans Admin chg, cheque/giro book, trf charge etc Other Expense Rounding-down of payment received frm tenant

Close Account

Monthly corp income tax Untuk PPH 23 yang dipotong tenant dibuatkan terpisah atas Rental & SC