Cost Accounts
The following is a list of costs accounts to which invoices and credit card items may be coded:
| Terminal Maintenance | |
| Small Tools | TM010 |
| Health & Safety equipment | TM020 |
| Maintenance - Buildings and Offices | TM030 |
| Repairs & Maintenance - yard & other | TM040 |
| Maintenance - Storage Facilities (inc pipe and tanks) | TM050 |
| Maintenance - plant and industrial equipment | TM060 |
| Office Supplies | |
| Office equipment & stationery | OS010 |
| Computer/telecoms equipment | OS020 |
| Cleaning Costs | OS030 |
| Office supplies - photocopying | OS040 |
| Office supplies - printing | OS050 |
| Telephone costs | OS060 |
| Postage/courier Costs | OS070 |
| Operation Costs | |
| Product testing & inspection Fees | OC010 |
| Depot (filters & hoses) | OC020 |
| Operating Lease Road vehicles | OC030 |
| COC - Diesel (fuels, lubs, heating oil) | OC040 |
| Establishment Costs | |
| Utilities - Electricity | EC010 |
| Utilities - Water | EC020 |
| Services - Other Property Expenditure | EC030 |
| Property Tax (Rates) | EC040 |
| Insurance - Employer's Liability | EC050 |
| Insurance Other | EC060 |
| Waste disposal - Environmental clean up costs | EC070 |
| Operating lease cost - real estate | EC080 |
| Other Professional Fees | EC090 |
| Vehicle Costs | |
| Vehicle Costs - Tyres | VC010 |
| Vehicle Costs - Spares | VC020 |
| Transport of vehicles, repaint, accident repairs | VC030 |
| Maintenance - vehicles (inc ARC charges & contractor maintenance) | VC040 |
| Vehicle Rental Charges | VC050 |
| Payroll Costs | |
| Salaries - Basic Pay | PY010 |
| Salaries - Overtime pay | PY020 |
| Salaries - Other benefits | PY030 |
| Salaries - Bonus Payments | PY040 |
| Salaries - Employers share national insurance | PY050 |
| Salaries - Pension Contributions | PY060 |
| Contract Staff - Agencies | PY070 |
| Personnel Costs | |
| Materials: Protective & Safety Clothing Staff | PC010 |
| Training - Other Education costs | PC020 |
| Advertising - gifts & samples | PC030 |
| Travel: Air | PC040 |
| Travel Road, Rail, Taxis, Parking & Tolls | PC050 |
| Travel Expenses - Fuel Allowance (inc private mileage) | PC060 |
| Accomodation: Hotels & Food | PC070 |
| Entertainment Third Parties | PC080 |
| Mobile phone Costs | PC090 |
| Staff welfare: Canteen costs | PC100 |
| Social Expenses - Company Events (annual functions) | PC110 |
| Staff welfare: Medical Costs | PC120 |
| Staff welfare: Long Service Gifts & Vouchers | PC130 |
| Travel car rental | PC140 |
| Recruitment | PC150 |
| Finance & Professional | |
| Financial Audit | FP010 |
| Accountancy | FP020 |
| Bookkeeping | FP030 |
| Materials Books & Technical Documents | FP040 |
| Subscriptions Professional | FP050 |
| Consulting Fees | FP060 |
| Legal Fees | FP070 |
| Capital Expenditure | |
| Leasehold land & buildings | CE010 |
| Refuelling vehicles - trailors | CE020 |
| Refuelling vehicles - tractors | CE030 |
| Other plant & machinery | CE040 |
| Aircraft steps | CE050 |
| Fixtures & fittings | CE060 |
| Office equipment | CE070 |
| Computer equipment | CE080 |