Assets
Receivables
210 Notes Receivable - Customers
220 Accounts Receivable - Customers
262 Due from Finance Companies
264 Ins. Commissions Receivable
Inventories
245 Paint & Body Shop Materials
258 Miscellaneous Assets Received in Trade
Prepaid Expenses
Working Assets
Fixed Assets
281 Buildings & Improvements (Auto Business Only)
282 Machinery & Shop Equipment
283 Parts & Accessories Equipment
Other Assets
293 Notes & Accounts Receivable-Officers
294 Notes & Accounts Receivable-Other
296 Other Investments & Miscellaneous Assets
Liabilities
Accounts Payable
300 Accounts Payable-Trade Creditors
Notes Payable
310 Notes Payable-New Vehicle & Demos
311 Notes Payable-Used Vehicles
312 Notes Payable-Lease & Rental Units
Accrued Liabilities
321 Salaries, Wages & Commissions Payable
328 Employee's Incentives/Bonuses Payable
330 Retirement Benefits Payable
Long Term Liabilities
334 Notes Payable - Capital Loans
335 Mortgages Payable & Facility Related Loans
338 Note Payable - Affiliated Companies
Contra Assets
340 Allowance for Doubtful Accounts
347 Accumulated Depreciation Lease & Rental Units
351 Accumulated Depreciation Buildings & Improvements
352 Accumulated Depreciation Machinery & Shop Equip.
353 Accumulated Depreciation Parts & Accessories Equipment
354 Accumulated Depreciation Furniture & Fixtures
355 Accumulated Depreciation Company Vehicles
356 Accumulated Amortization of Leaseholds
357 Accumulated Depreciation IT - Hardware
358 Accumulated Depreciation IT - Software
359 Accumulated Depreciation Other
Owner's Equity
Net Worth
New Vehicle Department
Sales & Cost of Sales
Thru Thru New Cars-Retail - ICE and EV
Thru Thru New Trucks-Retail - ICE and EV
Thru Thru New Trucks - BrightDrop
440 640 New Trucks-Fleet (Non-GM Only)
494 694 Divisional Extended Warranties (Sales)
Used Vehicle Department
Sales & Cost of Sales
446A 646A Used Cars Retail - Certified/CarBravo
647A Reconditioning - Cert/CarBravo Used Cars
446B 646B Used Cars Retail - Other
647B Reconditioning - Other Used Cars
450A 650A Used Trucks Retail - Certified/CarBravo
651A Reconditioning - Cert/CarBravo Used Trucks
450B 650B Used Trucks Retail - Other
651B Reconditioning - Other Used Trucks
649 Adjustment-Used Car Inventory
653 Adjustment-Used Truck Inventory
Fixed Operations - Mechanical
Sales & Cost of Sales
460A 660A Customer Labor - Cars & Light Duty Trucks
460B 660B Service Contracts Customer Labor - Cars & Light Duty Trucks
460C 660C Quick Service Labor - Cars & Light Duty Trucks
460D 660D Mobile Service Labor - Cars & Light Duty Trucks
460E 660E Customer Labor (EV) - Cars & Light Duty Trucks
460F 660F Service Contract Customer Labor (EV) - Cars & Light Duty Trucks
460N 660N Non-GM Customer Labor (EV)
461A 661A Customer Labor - Commercial, Fleet & Medium Duty Trucks
461B 661B Service Contracts Customer Labor - Commercial, Fleet & Medium Duty Trucks
461C 661C Quick Service Labor - Commercial, Fleet & Medium Duty Trucks
461E 661E Customer Labor (EV) - Commercial, Fleet & Medium Duty Trucks
461F 661F Service Contract Customer Labor (EV) - Commercial Fleet & Medium Duty Trucks
462 662 Warranty Claim Labor - Mechanical
463 663 Internal Labor - Mechanical
464 664 New Vehicle Inspection Labor
665 Adjustment-Cost of Labor Sales - Mechanical
Body Shop
Sales & Cost of Sales
470 670 Customer Paint Labor - Cars & Trucks
471 671 Customer Body Labor - Cars & Trucks
472 672 Warranty Claim Labor - Paint & Body
473 673 Internal Labor-Paint & Body
675 Adjustment-Cost of Labor Sales - Paint & Body
479 679 Paint & Body Shop Materials
Parts & Accessories Department
Sales & Cost of Sales
467 667 Parts-Mechanical Repair Orders Cars & Light Duty Trucks (ICE)
467D 667D Parts - Mobile Service Customer Repair Orders
467E 667E Parts - Mechanical Repair Orders Cars & Light Duty Trucks (EV)
468 668 Parts-Mechanical Repair Orders Commercial, Fleet & Medium Duty Trucks (ICE)
468E 668E Parts-Mechanical Repair Orders Commercial, Fleet & Medium Duty Trucks (EV)
477 677 Parts-Body Customer Repair Orders - Cars & Trucks
478 678 Parts-Quick Service-Repair Orders
484C 684C Accessories - E-Commerce
688 Adjustment-Parts & Accessories Inventory
Lease & Rental Activity
Close End Lease
513 Partial Month (Pro-Rata) Income
Direct Cost
713 Insurance (In Service Vehicles)
510 Selling Price of Disposed Vehicles
710 Cost of Sale of Disposed Vehicles
Open End Lease
523 Partial Month (Pro-Rata) Income
Direct Cost
723 Insurance (In Service Vehicles)
520 Selling Price of Disposed Vehicles
720 Cost of Sale of Disposed Vehicles
Rental
Direct Cost
733 Insurance (In Service Vehicles)
530 Selling Price of Disposed Vehicles
730 Cost of Sale of Disposed Vehicles
F & I, Protection Plan Activity
541 Insurance Commissions Earned
544 744 Other Protection Plans
Finance & Insurance Activity
807 Insurance Commission Earned-New
494 694 Divisional Extended Warranties (Sales)
443 643 GM Protection Plans – New
444 644 Other Protection Plans - New
850 Finance & Insurance Chargebacks
Used
809 Insurance Commissions Earned-Used
454 654 GM Protection Plans – Used
455 655 Other Protection Plans - Used
851 Finance & Insurance Chargebacks
Additions to Income
Deductions from Income
Expenses
Department Codes
New Vehicles 01
Used Vehicles 02
Lease & Rental 03
Finance & Insurance 04
Mechanical 05
Body Shop 06
Parts & Accessories 07
(Not Used) 08
General & Administrative 09
Variable Selling Expenses
011 Vehicle Salespeople Compensation & Other
Personnel Expenses
020 Salaries-Owners/Executive Managers
Semi-Fixed Expenses
056 Insurance-Vehicle Inventory
060 Office Supplies & Expenses
063 E-Commerce Advertising/Fees
067 Policy Work-Parts & Service
068 Information Technology Services
071 Membership Dues & Publications
076 Interest-Notes Payable-Floorplan
079 Interest-Notes Payable (Other)
Fixed Expenses
083 Depreciation Buildings & Improvements
085 Insurance Buildings & Improvements
Adjustments
099 Income Taxes - Current Year
GM-US-AC v3.0