chrysler financial statement changes 2009 - … chrysler... · 2009 financial statement changes ......

2009 Financial Statement Changes ADP, Inc. Dealer Services 5607 New King Street ● Troy, MI 48098

B20643 © January 2009 ADP, Inc. Printed in U.S.A. 1 of 22

January 5, 2009 *304979*

The ADP logo is a registered trademark of ADP of North America, Inc.

®

Chrysler January 2009 Dear Accounting Customer: There have been several changes requested by Chrysler for the 2009 financial reporting year. These changes will affect the standard base files supported by ADP DMS@NET. Please refer to the instructions in your Updating the Financial Statements user manual to complete the changes.

Contents of this Document

• 2009 Financial Statement Changes for Chrysler

• Manual Entry Worksheet

• A copy of the 2009 Chrysler Chart of Accounts

• A copy of the standard 2009 Financial Statement with column assignments for this franchise

Special Instructions

All DMS@NET clients will have the new 2009 Financial Statement Files sent via Electronic Object Distribution (EOD). After the last 2008 financial statement is completed, you can apply the 2009 financial statement files (Select Apply Manufacturer Financial Updates from the Factory Financials Menu). Complete the instructions in the 2009 Financial Statement Changes for Chrysler document before producing your January 2009 Financial Statement.

You can print a list of the manufacturer’s standard financial statement account assignments from the Factory Financials Menu (select Update Account Assignments). If you have questions about the information in this packet, please call the ADP Customer Support Center at 1-800-633-6323, weekdays 7 a.m. to 9 p.m., and Saturday 9 a.m. to 9 p.m. (EST). Sincerely,

ADP Customer Support Center

Chrysler 2009 Financial Statement Changes

B20643 © January 2009 ADP, Inc. 2 of 22

2009 CHRYSLER FINANCIAL STATEMENT CHANGES

The following charts list the procedures you must follow and the accounting changes you must make for your Chrysler franchise for 2009 financial statement reporting. Refer to the Updating the Financial Statement manual for the instructions to perform each procedure.

In the case that your dealership has the following vehicles in stock for sale in the 2009 calendar year, they should be accounted for in: Other New Cars-Chrysler or Other New Trucks-Chrysler. Affected Vehicles: PT Cruiser Convertible, Magnum, Crossfire/Crossfire Convertible, and Pacifica.

If you have any questions about the financial statement changes, please call the ADP Customer Support Center at 1-800-633-6323.

Perform the Financial Statements Update Procedures in the order they appear below and on the following pages before producing your January financial statement.

Financial Statement Update Procedures

Accounting Changes

Update the Chart of Accounts (from the General Ledger Maintenance Menu GLM06 – option 1)

Delete the following accounts.

Account Description 403A New Car Retail PT Cruiser Conv 403B Disc PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 403D Spec Inc PT Cruiser Conv 418A New Car Retail Magnum 418B Disc Magnum 418C Cost of Sales Magnum 418D Spec Inc Magnum 422A New Car Retail Crossfire 422B Disc Crossfire 422C Cost of Sales Crossfire 422D Spec Inc Crossfire 442A New Truck Retail Pacifica 442B Disc Pacifica 442C Cost of Sales Pacifica

442D Spec Inc Pacifica




Accounting Changes

Update the Table of Scheduled Accounts(from the General Ledger Maintenance Menu GLM06 – option 8)

Do not make accounting changes in this area.

Transfer Accounts Receivable and Accounts Payable Detail


Update Customer Constants Do not make accounting changes in this area. Update Accounts Receivable, and Accounts Payable Constants


Update Payroll Constants Do not make accounting changes in this area. Update Offset Accounts (from the General Ledger Maintenance Menu GLM06 – option 9)


Account Description 403A New Car Retail PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 418A New Car Retail Magnum 418C Cost of Sales Magnum 422A New Car Retail Crossfire 422C Cost of Sales Crossfire 442A New Truck Retail Pacifica

442C Cost of Sales Pacifica Update Sources Control Do not make accounting changes in this area. Update Expense Distribution Setup Do not make accounting changes in this area.


4 of 22 © January 2009 ADP, Inc. B20643


Accounting Changes

Update Operating Reports Format Control (from the General Ledger Maintenance Menu GLM06 – option 13)


Account Description Type 403A New Car Retail PT Cruiser Conv B, I, S 403B Disc PT Cruiser Conv B 403C Cost of Sales PT Cruiser Conv B, I, S 403D Spec Inc PT Cruiser Conv B 418A New Car Retail Magnum B, I, S 418B Disc Magnum B 418C Cost of Sales Magnum B, I, S 418D Spec Inc Magnum B 422A New Car Retail Crossfire B, I, S 422B Disc Crossfire B 422C Cost of Sales Crossfire B, I, S 422D Spec Inc Crossfire B 442A New Truck Retail Pacifica B, I, S 442B Disc Pacifica B 442C Cost of Sales Pacifica B, I, S

442D Spec Inc Pacifica B




Accounting Changes

Update Daily Operating Report (DOR) Format and Account Assignments (from the Daily Operating Control Menu GLM08 – option 1)



442D Spec Inc Pacifica Update Daily Operating Control (DOC) Format and Account Assignments (from the Daily Operating Control Menu GLM08 – option 6)


Account Description 403A New Car Retail PT Cruiser Conv 403C Cost of Sales PT Cruiser Conv 418A New Car Retail Magnum 418C Cost of Sales Magnum 422A New Car Retail Crossfire 422C Cost of Sales Crossfire 442A New Truck Retail Pacifica

442C Cost of Sales Pacifica




Accounting Changes

Update Service Advisor Account Assignments (from the G.L. Maintenance Menu GLM06 – option 14)


Update Parts Salesman Account Assignments (from the G.L. Maintenance Menu select Parts Salesman Account Assignments)


Update Inventory Vehicle Customization (from the Salesline Customization Menu GLM12 – option 1)



442D Spec Inc Pacifica




Accounting Changes

Update Done Deal Customization (from the Salesline Customization Menu GLM12 – option 2)



442D Spec Inc Pacifica Update Cash Receipts Customization


Apply Manufacturer Financial Updates (from the Factory Financials Menu GLM10 – option 9)

Apply the 2009 financial statement files.




Accounting Changes

Work with Print Format (from the Factory Financials Menu GLM10 – option 6)

Update the financial statement constants.

Page 1 Sequence 1 Starting Date Sequence 3 Division Name Sequence 4 Zone Name Sequence 5 Group Number Sequence 6 Dealer Code Page 2 Sequence 2 Dealer Code Page 3

Sequence 2 Dealer Code Update Account Assignments (from the Factory Financials Menu GLM10 – option 2)

Review the Chart of Accounts and make the necessary changes to your accounting system.

Chrysler Financial Statement – MANUAL ENTRY WORKSHEET


2009 Chrysler Financial Statement MANUAL ENTRY WORKSHEET Use the following worksheet to write the Amount (-/+) and Code (temporary or permanent) for your financial statement memo entries. DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P)

Past Due Accounts: Service/Parts Accounts 1 8 6 Vehicle Accounts 1 9 6 Customer Notes 1 10 6 Other Receivables 1 11 6 Warranty/Road Ready 1 12 6 Inventories Cars: Chrysler 1 27 1 Cars: Chrysler > 60 Days 1 27 3 Global Electric Motorcars 1 28 1 Global Electric Motorcars > 60 Days 1 28 3 Trucks: Chrysler 1 30 1 Trucks: Chrysler > 60 Days 1 30 3 Recreational Vehicles 1 31 1 Recreational Vehicles > 60 Days 1 31 3 Other New Car/Truck 1 32 1 Other New Car/Truck > 60 Days 1 32 3 Demo Cars 1 34 1 Demo Trucks 1 34 3 Demo Other 1 34 5 Used Cars 1 35 1 Used Cars > 30 Days 1 35 3 Used Trucks 1 36 1 Used Trucks > 30 Days 1 36 3 CPOV Car 1 37 1 CPOV Car > 30 Days 1 37 3 CPOV Truck 1 38 1 CPOV Truck > 30 Days 1 38 1 Driver Ed Cars 1 60 3 Lease Rental Vehicles 1 61 3



DESCRIPTION PAGE LINE COLUMN AMOUNT (-/+) CODE (T/P)

Inventories continued: Working Capital Guide 1 28 5 Working Capital Actual 1 30 5 Long Term Debt Due in 1 Year: Notes Payable 1 39 5 Subordinated Notes 1 40 5 Mortgages Payable 1 41 5 Other Notes/Contracts 1 42 5 New Units in Service during Month: Lease/Own/Retail - January 1 57 7 Rentals - January 1 57 8

Lease/Own/Retail - February 1 58 7 Rentals - February 1 58 8

Lease/Own/Retail - March 1 59 7 Rentals - March 1 59 8

Lease/Own/Retail - April 1 60 7 Rentals - April 1 60 8

Lease/Own/Retail - May 1 61 7 Rentals - May 1 61 8

Lease/Own/Retail - June 1 62 7 Rentals - June 1 62 8

Lease/Own/Retail - July 1 63 7 Rentals - July 1 63 8

Lease/Own/Retail - August 1 64 7 Rentals - August 1 64 8

Lease/Own/Retail - September 1 65 7 Rentals - September 1 65 8

Lease/Own/Retail - October 1 66 7 Rentals - October 1 66 8




New Units in Service during Month: (Continued) Lease/Own/Retail - November 1 67 7 Rentals - November 1 67 8 Lease/Own/Retail - December 1 68 7 Rentals - December 1 68 8 Current Earnings before Taxes: New Chrysler – January 1 57 9 New Other – January 1 57 10 Used Units – January 1 57 11 Current Earnings – January 1 57 4 New Chrysler – February 1 58 9 New Other – February 1 58 10 Used Units – February 1 58 11 Current Earnings – February 1 58 4 New Chrysler – March 1 59 9 New Other – March 1 59 10 Used Units – March 1 59 11 Current Earnings – March 1 59 4 New Chrysler – April 1 60 9 New Other – April 1 60 10 Used Units – April 1 60 11 Current Earnings – April 1 60 4 New Chrysler – May 1 61 9 New Other – May 1 61 10 Used Units – May 1 61 11 Current Earnings – May 1 61 4 New Chrysler – June 1 62 9 New Other – June 1 62 10 Used Units – June 1 62 11 Current Earnings – June 1 62 4




Current Earnings before Taxes: (Continued) New Chrysler – July 1 63 9 New Other – July 1 63 10 Used Units – July 1 63 11 Current Earnings – July 1 63 4 New Chrysler – August 1 64 9 New Other – August 1 64 10 Used Units – August 1 64 11 Current Earnings – August 1 64 4 New Chrysler – September 1 65 9 New Other – September 1 65 10 Used Units – September 1 65 11 Current Earnings – September 1 65 4 New Chrysler – October 1 66 9 New Other – October 1 66 10 Used Units – October 1 66 11 Current Earnings – October 1 66 4 New Chrysler – November 1 67 9 New Other – November 1 67 10 Used Units – November 1 67 11 Current Earnings – November 1 67 4 New Chrysler – December 1 68 9 New Other – December 1 68 10 Used Units – December 1 68 11 Current Earnings – December 1 68 4




Used Vehicle Analysis: Car Units Total 4 60 2 Car Units 1-20 Days 4 60 3 Car Units 21-30 Days 4 60 4 Car Units > 30 Days 4 60 5 Truck Units Total 4 60 6 Truck Units 1-20 Days 4 60 7 Truck Units 21-30 Days 4 60 8 Truck Units > 30 Days 4 60 9 Car Dollars Total 4 61 2 Car Dollars 1-20 Days 4 61 3 Car Dollars 21-30 Days 4 61 4 Car Dollars > 30 Days 4 61 5 Truck Dollars Total 4 61 6 Truck Dollars 1-20 Days 4 61 7 Truck Dollars 21-30 Days 4 61 8 Truck Dollars > 30 Days 4 61 9 CPOV Car Units Total 4 63 2 CPOV Car Units 1-20 Days 4 63 3 CPOV Car Units 21-30 Days 4 63 4 CPOV Car Units > 30 Days 4 63 5 CPOV Truck Units Total 4 63 6 CPOV Truck Units 1-20 Days 4 63 7 CPOV Truck Units 21-30 Days 4 63 8 CPOV Truck Units > 30 Days 4 63 9 Receivable Analysis: Service/Parts 1-30 days 4 50 3 Service/Parts 31-60 days 4 50 4 Service/Parts 61-90 days 4 50 5 Service/Parts 91-120 days 4 50 6 Service/Parts > 121 days 4 50 7 Service/Parts Allowance 4 50 8




Receivable Analysis (continued): Vehicle 1-30 days 4 51 3 Vehicle 31-60 days 4 51 4 Vehicle 61-90 days 4 51 5 Vehicle 91-120 days 4 51 6 Vehicle > 121 days 4 51 7 Vehicle Allowance 4 51 8 Customer Notes 1-30 days 4 52 3 Customer Notes 31-60 days 4 52 4 Customer Notes 61-90 days 4 52 5 Customer Notes 91-120 days 4 52 6 Customer Notes > 121 days 4 52 7 Customer Notes Allowance 4 52 8 Other 1-30 days 4 53 3 Other 31-60 days 4 53 4 Other 61-90 days 4 53 5 Other 91-120 days 4 53 6 Other > 121 days 4 53 7 Other Allowance 4 53 8 Warranty Service A/C 1-30 days 4 54 3 Warranty Service A/C 31-60 days 4 54 4 Warranty Service A/C 61-90 days 4 54 5 Warranty Service A/C 91-120 days 4 54 6 Warranty Service A/C > 121 days 4 54 7 Warranty Suspense Total 1-30 days 4 55 2 Warranty Suspense 1-30 days 4 55 3 Warranty Suspense 31-60 days 4 55 4 Warranty Suspense 61-90 days 4 55 5 Warranty Suspense 91-120 days 4 55 6 Warranty Suspense > 121 days 4 55 7




Receivable Analysis: (Continued) Office/Emp. 1-30 days 4 56 3 Office/Emp. 31-60 days 4 56 4 Office/Emp. 61-90 days 4 56 5 Office/Emp. 91-120 days 4 56 6 Office/Emp. > 121 days 4 56 7 Office/Emp. Allowance 4 56 8 Personnel Summary: General Manager – New 5 67 1 General Manager – Used 5 68 1 General Manager – Service 5 69 1 General Manager – Parts 5 70 1 General Manager – Body 5 71 1 General Manager – Admin./Office 5 72 1 Manager – New 5 67 2 Manager – Used 5 68 2 Manager – Service 5 69 2 Manager – Parts 5 70 2 Manager – Body 5 71 2 Manager – Admin./Office 5 72 2 F&I Manager– New 5 67 3 F&I Manager – Used 5 68 3 Salespersons – New 5 67 4 Salespersons – Used 5 68 4 Salespersons – Service 5 69 4 Salespersons – Parts 5 70 4 Salespersons – Body 5 71 4

Clerical – New 5 67 7 Clerical – Used 5 68 7 Clerical – Service 5 69 7 Clerical – Parts 5 70 7 Clerical – Body 5 71 7 Clerical – Admin./Office 5 72 7




Personnel Summary: (Continued) Other – New 5 67 8 Other – Used 5 68 8 Other – Service 5 69 8 Other – Parts 5 70 8 Other – Body 5 71 8 Other – Admin./Office 5 72 8 Technician Chrysler – Service 5 69 5 Technician Chrysler – Body 5 71 5 Technician Competitive – Service 5 69 6 Technician Competitive – Body 5 71 6 Stalls DCX – New 5 67 10 Stalls DCX– Used 5 68 10 Stalls DCX – Service 5 69 10 Stalls DCX – Body 5 71 10 Stalls Competitive – New 5 67 11 Stalls Competitive – Used 5 68 11 Stalls Competitive – Service 5 69 11 Stalls Competitive – Body 5 71 11 Total Payroll Current Month 5 75 5 New Vehicle Inventory Analysis – Passenger Cars: Caliber 4 68 2 Sebring Convertible 4 72 2 Avenger 4-Door Sedan 4 73 2 Sebring 4-Door Sedan 4 74 2 Charger 4 68 4 300 Series 4 70 4 Viper 4 74 4




New Vehicle Inventory Analysis – Trucks: Caravan & Grand Caravan 4 68 6

Town & Country 4 69 6

Pacifica 4 70 6

PT Cruiser 4 71 6

Aspen 4 72 6

Wrangler 4 74 6

Wrangler 4-Door 4 75 6

Liberty 4 76 6

Compass 4 77 6

Patriot 4 78 6

Commander 4 68 8

Grand Cherokee 4 69 8

Nitro 4 71 8

Durango 4 72 8

Dakota 4 73 8

Ram Pickup 4 74 8

Ram Chassis Cab 3500 4 75 8



Sprinter 4 78 8

New Vehicle Inventory Analysis – Other: Global Electric Motors 4 68 10

Other New Cars – DCX 4 69 10

Other New Trucks – DCX 4 70 10

Recreational Vehicle 4 72 10

Other New Cars – Competitive 4 73 10

Other New Trucks – Competitive 4 74 10

Labor Rates: ($50.00 = 50) Whole Dollars: Retail 5 77 5

Warranty 5 78 5

Internal 5 77 10

Body & Paint 5 78 10

ASSETS

CASH AND EQUIVALENT

Petty Cash FundUndeposited CashCash in BankCash on DepositContracts in Transit

RECEIVABLES

Service and Parts Accounts ReceivableVehicle Accounts ReceivableCustomer Notes ReceivableOther ReceivablesFactory Receivables:Warranty Service Claims/Road ReadyWSC-Advance Payment (E/A. A/C 116-0)Holdback - New Cars and TrucksSpecial Vehicle IncomeFloor Plan AllowanceWholesale Compensation - PartsInventory RebatesOtherDealer Cash/Consumer RebateCash SalesAllowance For Doubtful AccountsDue from Finance & InsuranceCompanies - Current

INVENTORIES

Cars: ChryslerGlobal Electric MotorcarsTrucks: ChryslerRecreational VehiclesOther New Car & Truck - CompetitiveDemonstratorsUsed CarsUsed TrucksCPOV VehiclesParts and Accessories - ChryslerParts and Accessories - Other Mfg.Inventory Adjustments - Partsand AccessoriesTires and TubesOther Automotive InventoriesLabor in Process - MechanicalLabor in Process - Body & PaintOther Service & Parts Inventories:Gas, Oil and LubricantsBody & Paint Shop MaterialsSublet WorkNon-Automotive Inventories

OTHER CURRENT ASSETS

Marketable SecuritiesPrepaid Expenses:AdvertisingInsuranceInterestRentTaxes and LicensesOther

LEASING - OTHER INCOME AND DEDUCTIONS

LEASE AND RENTAL INCOME

Lease IncomeRental IncomeGain or Loss on (L & R) Vehicles

EXPENSES DIRECT

GasolineMaintenance and RepairsLicenses, Titles, and TaxesDepreciationInsuranceInterest

SELLING

Salaries, Wages and CommissionsCompany CarsPick-Up and DeliveryAdvertising and PromotionBad DebtsMiscellaneous

ASSETS - CONTINUED

OTHER ASSETS

Officers and Employees AccountsDue from Finance & InsuranceCompanies - DeferredDeposits on ContractsCash Value of Life InsuranceDriver Education VehiclesDepreciation and Program Allowances-Driver Education VehiclesLease/Rental VehiclesDepreciation and Program Allowances-Lease/Rental VehiclesOther Assets and Investments

LAND, BUILDINGS, AND EQUIPMENT

LandBuildings and Building EquipmentDepreciation of Buildings and BuildingEquipmentService EquipmentDepreciation of Service EquipmentParts & Accessories EquipmentDepreciation of Parts and AccessoriesEquipmentCompany Cars and Service VehiclesDepreciation of Company Cars and Service VehiclesFurniture, Signs and EquipmentDepreciation of Furniture, Signs and EquipmentLeaseholdsAmortization of Leaseholds

LIABILITIES AND NET WORTH

PAYABLES

Accounts Payable:Trade CreditorsVehicle Lien PayoffsMiscellaneous Employee DeductionsOtherCustomer Refunds - PayableNotes PayableDividends PayableVehicle Lien PayoffVehicle Protection/ExtendedWarranty - Payable

ACCRUED EXPENSES

Payroll and Equivalent:Salaries, Wages, Commissions,Bonuses, and Profit-SharingVacation and Time-Off PayInterestInsuranceTaxes - Payroll:F.I.C.A. Withheld and AccruedFederal Income Tax WithheldFederal Unemployment TaxesState Income Tax WithheldLocal (City & County) Income TaxesWithheldState Unemployment Tax

LIABILITIES AND NET WORTH - CONTINUED

ACCRUED EXPENSES - CONTINUED

Taxes - Other Than Payroll & Income:Sales Tax - VehiclesSales and Use Tax - Other thanVehiclesVehicle License and Title FeesReal and Personal PropertyState and Local Taxes - Other Income TaxesOther Accrued Expenses:UtilitiesLegal and AuditEmployer's Pension ContributionsMiscellaneous

WHOLESALE FINANCE LIABILITY

New Cars and TrucksDemonstratorsUsed Cars and TrucksCPOV VehiclesOther Inventory Finance Liability

OTHER LIABILITIES

Security Deposits Lease VehiclesReserve for Repossession LossesDriver Education Vehicle LiabilityLease/Rental Vehicle LiabilityCompany Cars and Service Vehicles Liability

LONG TERM DEBT

Notes Payable - Capital LoansSubordinated NotesMortgages PayableOther Notes and Contracts

LIFO Reserve - Inventory Adjustment

NET WORTH

Capital Stock - PreferredCapital Stock - CommonAdditional Paid in CapitalRetained EarningsDividendsInvestments - Proprietor or PartnersWithdrawalsAdjustmentsEstimated Income Tax - Current YearProfit or (Loss) Current

OTHER INCOME AND OTHER DEDUCTIONS

OTHER INCOME

Cash Discounts EarnedInterest EarnedGain on Disposal of Capital AssetsMiscellaneous IncomeLIFO AdjustmentVehicle Lease and Rental Income

OTHER DEDUCTIONS

Cash Discounts AllowedBonusesLoss on Disposal of Capital AssetsMiscellaneous DeductionsLIFO AdjustmentVehicle Lease and Rental Expense

ACCT.NO.

101102103104106

110111112114

116-A116-A1116-B116-C116-D116-E116-F116-G116-H117118119

120121123124125126127128129130131132

133134135-A135-B

136-A136-B136-C137

140

145-A145-B145-C145-D

145-E145-F

ACCT.NO.

151152

153154155-A155-B

156-A156-B

157

160161-A161-B

162-A162-B163-A163-B

164-A164-B

165-A165-B

166-A166-B

201-A201-B201-C201-D202203205206207

210-A

210-B212213

214-A214-B214-C214-D214-E

214-F

ACCT.NO.

215-A215-B

215-C215-D215-E216

217-A217-B217-C217-D

220226227228-B230

240250255256258

260262263265

268

270271272275277280285290296299

601603608609610615

701704708709710715

ACCT.NO.

803-8807-8809-8

920-8922-8927-8928-8929-8930-8

940-8945-8947-8949-8951-8955-8

COMPLIMENTS OF

CALL TOLL FREE1-(800)-ADP-ADP-ADP

TO REORDER

DEALER UNIFORM ACCOUNTING SYSTEMCHART OF ACCOUNTS

COA-DC (11/08)

Digicomp Lockup Info

Page: 1 Plate: Black Stub: No Stub Lockup: Continuous Top: 0.495" Middle(v): 0.078" Bottom: 0.243" Left: 0.35" Middle(h): 0" Right: 0.39"

EXPENSE ACCOUNTS - CONTINUED

FIXED EXPENSE - CONTINUED

Taxes & Licenses - (Other than Payroll & Real Estate)Depreciation - (Other than Bldg & Bldg Equipment)Maintenance & Repairs - (Other than Buildings &Building Equipment)Equipment Rental - (Other than Service & Parts)Heat, Light, Power & WaterTelephone & TelegraphSalaries - Owners & Officers

SALES AND COST - CONTINUED

USED VEHICLE DEPARTMENT - CONTINUED479-A 479-C Non-Auto & Other - Used

480-E Repossessed Vehicle Losses - Used481-F Finance and Insurance Income - Auto

482-A 482-C Service Contracts - Used483 Finance and Insurance Income - CPOV484 Service Contracts - CPOV

SERVICE DEPARTMENT550-A 550-C Customer Labor - Mechanical551-A 551-C Service Contract Labor - Mechanical552-A 552-C Warranty Labor - Mechanical553-A 553-C Road Ready Labor554-A 554-C Labor - Internal - Mechanical555-A 555-C Customer Labor - Non-Automotive556-A 556-C Sublet Work - Mechanical557-A 557-C Sublet Work - Warranty - Mechanical558-A 558-C Quick Service Labor - Mechanical

559-D Unapplied/Variance Labor - Mechanical560-A 560-C Customer Labor - Body and Paint562-A 562-C Warranty Labor - Body and Paint563-A 563-C Labor - Internal - Body and Paint564-A 564-C Sublet Work - Body and Paint565-A 565-C Sublet Work - Warranty - Body and Paint566-A 566-C Body and Paint Shop Materials

567-D Unapplied/Variance labor - Body and Paint

PARTS AND ACCESSORIES DEPARTMENT570-A 570-C Parts & Accessories - Repair Orders -

Mechanical571-A 571-C Parts & Accessories - Service Contracts572-A 572-C Parts & Accessories - Warranty - Mechanical573-A 573-C Parts & Accessories - Retail574-A 574-C Parts & Accessories - Wholesale575-A 575-C Parts & Accessories - Internal - Mech.576-A 576-C Parts & Accessories - Quick Service Oil/Lube580-A 580-C Parts & Accessories - Repair Orders -

Body and Paint582-A 582-C Parts & Accessories - Warranty - B & P583-A 583-C Parts & Accessories - Internal - B & P

585-E Purchase Discounts - Parts and Accessories586-F Wholesale Allowance587-G Parts & Accessories Inventory

Adjustments590-A 590-C Tires and Tubes595-A 595-C Non-Automotive and Miscellaneous

EXPENSE ACCOUNTS

SALES EXPENSE

NEW VEHICLE DEPARTMENT301 Sales Commissions & Incentives - New302 Sales Managers Commissions & Incentives - New303 New Vehicle Inventory Maintenance304 Policy Service - New306 Sales Persons Salaries - New307 Sales Managers' Salaries - New308 Other Salaries - New309 Advertising - New310 Sales Personnel Training - New312 Demonstration Expense - New315 Interest on Floor Plan - New

USED VEHICLE DEPARTMENT321 Sales Commissions & Incentives - Used322 Sales Managers' Commissions & Incentives - Used323 Used Vehicle Inventory Maintenance

390391392

393395396399

COMPLIMENTS OF

CALL TOLL FREE1-(800)-ADP-ADP-ADP

TO REORDER

SALES AND COST

NEW & USED VEHICLE DEPARTMENTSEach BASIC ACCOUNT NUMBER has a SUFFIX LETTERwhich identifies the "Sales" and "Cost of Sales" sub-accounts

SUFFIX LETTERSALES _________COST-OF-SALES DESCRIPTION

A SalesB Discounts and Overallowances

C Cost-Of-SalesD Special Vehicle Income (New)

or Reconditioning (Used)The "B" and "D" accounts are not shown on this Chart, however, they may beused as outlined in the DUAS Manual.

COA-DC (11/08)

Sales Cost NEW VEHICLE DEPARTMENT401-A 401-C New Cars - Retail: Global Electric Motorcars405-A 405-C New Cars - Retail: Caliber407-A 407-C New Cars - Retail: Challenger409-A 409-C New Cars - Retail: Charger412-A 412-C New Cars - Retail: Avenger 4Dr Sedan415-A 415-C New Cars - Retail: Sebring 4Dr Sedan416-A 416-C New Cars - Retail: Sebring Convertible420-A 420-C New Cars - Retail: 300 Series423-A 423-C New Cars - Retail: Viper425-A 425-C Other New Cars - Retail: Chrysler426-A 426-C Other New Cars - Retail: Competitive427-A 427-C New Trucks - Retail: Grand Caravan428-A 428-C New Trucks - Retail: Town & Country429-A 429-C New Trucks - Retail: Aspen430-A 430-C New Trucks - Retail: PT Cruiser431-A 431-C New Trucks - Retail: Wrangler 4 Dr432-A 432-C New Trucks - Retail: Wrangler433-A 433-C New Trucks - Retail: Compass434-A 434-C New Trucks - Retail: Liberty435-A 435-C New Trucks - Retail: Durango436-A 436-C New Trucks - Retail: Dakota437-A 437-C New Trucks - Retail: Ram Pickup438-A 438-C New Trucks - Retail: Gr Cherokee439-A 439-C Other New Trucks - Retail: Chrysler440-A 440-C New Recreational Vehicles - Retail441-A 441-C Other New Trucks - Retail: Competitive443-A 443-C New Trucks - Retail: Commander444-A 444-C New Trucks - Retail: Patriot445-A 445-C New Cars - Fleet446-A 446-C New Trucks - Fleet447-A 447-C New Trucks - Retail: Sprinter448-A 448-C New Trucks - Retail: Ram Chassis Cab 3500449-A 449-C New Trucks - Retail: Nitro450-A 450-C Non-Automotive & Other - New451-A 451-C New Trucks - Retail: Journey

454-C New Volume Incentives455-E Repossessed Vehicle Losses - New457-F Finance & Insurance Income - Auto

458-A 458-C Service Contracts - New452-A 452-C New Trucks - Retail: Ram Chassis Cab 4500453-A 453-C New Trucks - Retail: Ram Chassis Cab 5500

USED VEHICLE DEPARTMENT470-A 470-C Used Cars Retail

470-D Reconditioning Used Cars - Retail471-A 471-C Used Trucks Retail

471-D Reconditioning Used Trucks - Retail473-A 473-C Used Cars Wholesale474-A 474-C Used Trucks Wholesale

476-G Used Truck Inventory Writedown477-G Used Truck Inventory Writedown478-E Customer Repossession Refund

475-A 475-C CPOV Cars475-D Reconditioning CPOV Cars Retail

476-A 476-C CPOV Trucks476-D Reconditioning CPOV Trucks Retail

DEALER UNIFORM ACCOUNTING SYSTEMCHART OF ACCOUNTS

EXPENSE ACCOUNTS - CONTINUED

USED VEHICLE DEPARTMENT - CONTINUED

324 Policy & Warranty Service - Used326 Sales Persons' Salaries - Used

Sales Managers' Salaries - UsedOther Salaries - UsedAdvertising - UsedSales Personnel Training - UsedDemonstration Expense - UsedInterest on Floor Plan - Used

SERVICE DEPARTMENT

Salaries, Wages & Incentives - MechanicalSalaries, Wages & Incentives - Body & PaintVacation & Time Off - MechanicalVacation & Time Off - Body & PaintPersonnel Training - MechanicalPersonnel Training - Body & PaintAdvertising - MechanicalAdvertising - Body & PaintSupplies, Tools & Laundry - MechanicalSupplies, Tools & Laundry - Body & PaintVehicle Expense - MechanicalVehicle Expense - Body & PaintPolicy Adjustments - MechanicalPolicy Adjustments - Body & PaintDepreciation - Equipment - MechanicalDepreciation - Equipment - Body & PaintMaint., Repair & Rental - Equipment - MechanicalMaint., Repair & Rental - Equipment - Body & Paint

PARTS DEPARTMENT

Salaries, Wages & IncentivesPersonnel TrainingAdvertisingSupplies, Tools & LaundryFreight, Express & ShippingPolicy AdjustmentVehicle ExpenseDepreciation - EquipmentMaintenance, Repair, & Rental Equipment

FIXED EXPENSE

Salaries & Wages - Administrative & GeneralEmployee BenefitsPayroll TaxesAdvertising - General & InstitutionalStationery, Office Supplies & PostageLegal, Auditing & Collection ExpenseOther Outside ServicesCompany Car ExpenseDues, Subscriptions & ContributionsData Processing ServicesTravel & EntertainmentBad DebtsMiscellaneousInterest on MortgageRentAmortization of LeaseholdsDepreciation - Building & Building EquipmentTaxes - Real EstateInsurance - Real EstateMaintenance & Repairs - Real EstateInterest - (Other than Floor Plan & Mortgage)Insurance - (Other than Real Estate)

327328329330332335

340-A340-B341-A341-B342-A342-B343-A343-B344-A344-B345-A345-B346-A346-B348-A348-B349-A349-B

350352353354355356357358359

362363365367368370371372373374377378380381382383384385386387388389

Digicomp Lockup Info

Page: 2 Plate: Black Stub: No Stub Lockup: Continuous Top: 0.495" Middle(v): 0" Bottom: 0.254" Left: 0.373" Middle(h): 0" Right: 0.39"

1 3

4 5 6

6 2

4

5

5

1

3

1 3 5

1

3

6

7

8

9

10

11

3

4

1 2

1 3 5 2 4

6

1 3

5

24

6

1 2 3 4

2 3 4 6 5 7 8

2 3 4 5 6 7 8 9

2 4 6 8 10

1 2 3

45 6

7

85 10 11

510

chrysler financial statement changes 2009 - … chrysler... · 2009 financial statement changes ......

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