Chart of Accounts

Subaru Dealer Financial Statement

Balance Sheet
Assets	Liabilities
Acct. No.	Acct. No.
CASH & CONTRACTS 200 Petty Cash 201 Cash on Hand 202 Cash in Bank 205 Contracts in Transit RECEIVABLES 218 Holdback Receivables - Subaru 219 Holdback Receivables - Other 220 Service & Parts Accounts Receivable 221 Factory Receivables - Other 222 Vehicle Accounts Receivable 223 Warranty Receivables - Other 224 Intercompany Receivables - Short Term 226 Warranty Receivables - Subaru 227 Factory Receivables - Subaru 228 Finance Income Receivables 229 Insurance Income Receivables 340 Allowance for Doubtful Accounts INVENTORIES 230A Demonstrators - Subaru 230B Demonstrators - Other 231A New Vehicles - Subaru 231B New Vehicles - Other 232 Reserve for LIFO - New Vehicles 239 Used Subaru Vehicles 240 Used Vehicles - Other 241 Reserve for LIFO - Used Vehicles 242A P & A - Subaru 242B P & A - Other 242C Reserve for LIFO - Parts & Accessories 244 Gas, Oil & Grease 245 Paint & Body Shop Materials 246 Sublet Repairs 247 Work in Process - Labor 249 Tire Inventory 250 Non-Automotive Merchandise OTHER CURRENT ASSETS 260 Securities 264 SSLP, Lease & Rental Vehicles 268 Accumulated Depreciation - SSLP, Lease & Rental Vehicles PREPAID EXPENSES 269A Prepaid Expenses - Taxes 269B Prepaid Expenses - Insurance 269C Prepaid Expenses -Advertising 269D Prepaid Expenses - Other FIXED ASSETS 280 Land 281 Buildings & Improvements 351 Depreciation of Buildings & Improvements 282 Service Equipment 352 Depreciation of Service Equipment 283 Parts & Accessories Equipment 353 Depreciation of Parts & Accessories Equipment 284 Furniture & Fixtures 354 Depreciation of Furniture & Fixtures 285 Company Vehicles 355 Depreciation of Company Vehicles 286 Leaseholds 356 Amortization of Leaseholds 287 Signs 357 Depreciation of Signs 288 Other 358 Depreciation of Other OTHER ASSETS 291 Life Insurance - Cash Value 295 Other Notes & Accounts Receivable 296 Other Non-Automotive Assets 297 Investments & Advances - Other Operations 298 Notes / Accts. Receivable- Owners / Officers & Employees	ACCOUNTS PAYABLE 300 Accounts Payable - Trade Creditors 301 Vehicle Lien Payoffs 302 License and Registration Fees 304 Customer Deposits 306 Other Accounts Payable/Intercompany Payable - Short Term NOTES PAYABLE 310 New Vehicle & Demonstrators 313 SSLP, Lease and Rental Vehicles 314 Other - Identify 315 Current Amount - Long Term Debt 317 Used Vehicles ACCRUED LIABILITIES 320 Interest 321 Payroll 322 Insurance 323 Taxes - Payroll 324 Taxes - Sales 325 Taxes - Other than Payroll, Sales & Income 326 Taxes - Real Estate 327 Income Taxes 328 Employees' Bonuses 329 Owners' Bonuses 330 Pension Fund 331 Other Expenses 334 Accruals and Reserves OTHER LIABILITIES 341 Capital Loan(s) 344 Mortgages Payable 347 Long Term Debt - Owners/Other and/or Long Term Intercompany Payables OWNER'S EQUITY NET WORTH 99 Estimated Income Taxes 360 Capital Stock 361 Treasury Stock 365 Additional Paid in Capital 370 Retained Earnings 375 Dividends 376 Previously Taxed Income - "S" Corp 377 Distributions - "S" Corp 380 Investments 390 Drawings 391 Income from Other Operations 399 Net Profit (Loss)

Income Statement
Sales And Cost Of Sales	Expenses
Acct. No. SALES COST	Acct. No.
NEW VEHICLE DEPARTMENT 400 600 Ascent - Retail 406 606 WRX/STI - Retail 408 608 Impreza - Retail 409 609 Legacy - Retail 411 611 Outback - Retail 415 615 Subaru Fleet 416 616 Forester - Retail 419 619 BRZ - Retail 422 622 New Other - Fleet 423 623 New Other - Retail 426 626 F & I New Other 443 643 Crosstrek - Retail 444 644 Crosstrek Hybrid - Retail 6011 Incentives - Subaru USED VEHICLE DEPARTMENT 631 Used Other Reconditioning (Memo) 433 633 Used Wholesale 4128 6128 Certified Used Subaru - Retail 634 Adjustment Used Vehicle Inventory 636 Certified Used Subaru - Reconditioning (Memo) 4122 6122 Non-Certified Used Subaru - Retail 638 Non-Certified Used Subaru - Reconditioning (Memo) 440 640 Used Other - Retail SERVICE DEPARTMENT 450A 650A Customer Labor - Subaru 450B 650B Customer Labor - Other 450EV 650EV Customer Labor - Subaru - EV 453A 653A Prepaid / Courtesy Maintenance 454A 654A Warranty Labor - Subaru 454B 654B Warranty Labor - Other 454EV 654EV Warranty Labor - Subaru - EV 455A 655A Internal Labor - Subaru 455B 655B Internal Labor - Other 455EV 655EV Internal Labor - Subaru - EV 456 656 Sublet Repairs - Service 657A Adjustment Cost of Labor Sales 459 659 Miscellaneous Service Sales 470 670 Customer Labor Express 471 671 Warranty Labor Express 472 672 Internal Labor Express 473 673 Prepaid / Courtesy Express PARTS AND ACCESSORIES DEPARTMENT 442 (memo) Total P & A Internet Sales 460A 660A P & A - Customer Mechanic - Subaru 460B 660B P & A - Customer Mechanic - Other 460EV 660EV P & A - Customer - EV 462A 662A P & A - Customer Body - Subaru 462B 662B P & A - Customer Body - Other 463A 663A Prepaid / Courtesy Maintenance 464A 664A P & A - Warranty - Subaru 464B 664B P & A - Warranty - Other 464EV 664EV P & A - Warranty - EV 465A 665A P & A - Internal - Subaru 465B 665B P & A - Internal - Other 465EV 665EV P & A - Internal - EV 466A 666A P & A - Counter - Subaru 466B 666B P & A - Counter - Other 467A 667A P & A - Wholesale - Subaru 467B 667B P & A - Wholesale - Other 468A 668A P & A - Purchase Allowances -Subaru 468B 668B P & A - Purchase Allowances - Other 475 675 P & A Custo mer Mechanic Express 476 676 P & A Warranty Express 477 677 P & A Internal Express 478 678 P & A Prepaid / Courtesy Maintenance Express 494B P & A Purchase Discount - Other 675A Adjustment P & A Inventory - Subaru 675B Adjustment P & A Inventory - Other 481 681 Tires 483 683 Gas, Oil & Grease - Subaru Express Service 490A 690A Gas, Oil & Grease Subaru Mech. 490B 690B Gas, Oil & Grease Other Makes 492 692 Non-Automotive Merchandise & Misc. BODY SHOP 500 700 Customer Labor 504 704 Warranty Labor 505 705 Internal Labor 506 706 Sublet Repairs - Body Shop 507 707 Paint, Material & Miscellaneous 657B Adjustment Cost of Labor Sales OTHER OPERATIONAL INCOME 000 426 Finance & Insurance Income - New 000 471A Finance Income - New 000 471B Finance Income - Used 000 472A Insurance Income - New 000 472B Insurance Income - Used 473A 673A SAS Mechanical Service Contract Income - New 473B 673B SAS Mechanical Service Contract Income - Used 474A 674A Other Mechanical/Maintenance Contracts - New 474B 674B Other Mechanical/Maintenance Contracts - Used 000 476A Charge Backs & Repo Losses - New 000 476B Charge Backs & Repo Losses - Used 477A 677A Aftermarket Income - New 477B 677B Aftermarket Income - Used 478A 678A GAP Insurance Income - New 478B 678B GAP Insurance Income - Used	VEHICLE SELLING EXPENSES 11 Compensation & Incentives - Salespeople 12 Delivery Expense 13 Compensation F & I / Service Contracts 14 Customer Relations Adjustments 15 Interest - Floorplan 16 Demonstrator Expense 19 Advertising NVD & UVD 29 Floor Plan Assistance 30 Internet Advertising - New & Used 31 Advertising Rebates 32 Advertising - Association PERSONNEL EXPENSES 20 Salaries - Owners 21 Salaries - Supervision 22 Salaries - Clerical 23 Other Salaries & Wages 24 Absentee Compensation 27 Taxes - Payroll 28 Employee Benefits / Pension Fund 35 Compensation - Advisors, Wholesale, Counter 36 Compensation - Express Service 37 Compensation - Business Development Center (BDC) OPERATING EXPENSES 33 Adv. Rebates Serv., Body, P & A 34 Internet Adv. - Serv., Body, P & A 49 Advertising - Service, P & A & Body Shop Departments 50 Training 51 Company Vehicle Expense 60 Office Supplies 61 Other Supplies 62 Laundry & Uniforms 63 Outside Services - Management Fees 66 Contributions 67 Policy Work - Service, P & A & Body Shop Departments 68 Outside Services - General 69 Bad Debt 70 Travel & Entertainment 71 Memberships, Dues & Publications 72 Legal & Auditing 74 Telephone 76 Freight & Express / Postage 77 Dealer Management System (DMS) 78 Miscellaneous 79 IT Applications OVERHEAD EXPENSES 80 Rent / Lease 81 Amortization - Leaseholds 82 Repairs Real Estate 83 Depreciation - Buildings & Improvements 84 Taxes - Real Estate 85 Insurance - Buildings & Improvements 86 Interest - Real Estate Mortgage 87 Heat, Light, Power & Water 88 Insurance - Other than Buildings & Improvements 89 Taxes Other than Real Estate, Income & Payroll 91 Depreciation Other than Buildings & Improvements 93 Other Interest 94 Equipment Repairs & Rental ADJUSTMENTS 97 Bonuses - Employees 98 Bonuses - Owners 99 Estimated Income Taxes ADDITIONS TO INCOME 801 Interest Earned 802 Cash Discount Earned 803 Doc. & Admin. Fees - New Vehicles 804 Doc. & Admin. Fees - Used Vehicles 805 Other Income - Non Subaru 806 L.I.F.O. Adjustment 809 Lease & Rental - Other 810 Other Income - Subaru 811 Subaru SSLP/Just Drive Income DEDUCTIONS FROM INCOME 852 Cash Discount Allowed 853 Doc. & Admin Deductions 854 Casualty Losses 855 Other (non-Subaru related) Deductions 856 L.I.F.O. Adjustment (Increase Reserve) 857 Other - Subaru 859 Lease & Rental Expense 860 Subaru SSLP/Just Drive Exp.