NAHB Proposed Chart of Accounts

Account Number Description Current Assets

1000.000 1010.000 1020.000 1030.000 1040.000 1050.000 1090.000 1210.000 1220.000 1230.000 1240.000 1250.000 1260.000 1270.000 1280.000 1290.000 1320.000 1400.000 1415.000 1420.000 1430.000 1600.000 1610.000 1620.000 1630.000 1650.000 1670.000 1690.000 1710.000 1720.000 1750.000 1760.000 1770.000 1780.000 1810.000 1820.000 1830.000 1840.000 1850.000 1880.000 1890.000 1920.000 1930.000 1940.000 1950.000 Cash in Bank Petty Cash Cash on Deposit, General Cash on Deposit, Payroll Cash on Deposit, Savings Cash Deposit, Held Escrow Cash Clearing Account Accounts Receivable, Trade Accounts Receivable, Other Notes Receivable, Trade Notes Receivable, Other Mortg Nots Recvbls, Currnt Yr Due Constructn and Develp. Lns Contracts Receivable Accrued Interes Receivable Allowance for doubtful accnts Land held for Development Indirect Cost of Construction Land / Land Development Costs Developed Lots Construction in Progress Costs in Excess of Billings Refundable Deposits Prepaid Expenses Employee Advances Due from Aff. Companies/Sbsdrs Deposits on Plans Other Current Assets

Non-Current Assets
Investments, Long Term Csh surrndr Val/Offcrs Lif Ins Mortgage Notes Recvbl, Lng Trm Due from Affl. Cmpns/Sbsdrs LT Due frm Offcrs, Ownrs, Stk. LT Organization Cost Land Buildings Office Furniture and Equipment Vehicles Construction Equipment Leasehold Improvements Computer Equipment and Softwar Accum Depr., Buildings Accum Depr.,Offic Frntr/Eqpmnt Accum Depr., Vehicles Accum Depr., Constructn Eqpmnt

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1960.000 1970.000 1980.000 1990.000 2020.000 2030.000 2110.000 2120.000 2210.000 2290.000 2360.000 2370.000 2380.000 2390.000 2400.000 2410.000 2430.000 2440.000 2450.000 2480.000 2490.000 2495.000 2510.000 2520.000 2530.000 2600.000 2610.000 2620.000 2700.000 2900.000 2910.000 2920.000 3000.000 3050.000 3100.000 3120.000 3160.000 3200.000 3210.000 3300.000 3350.000 3360.000 3400.000 3450.000

Accum Depr., Model Home Prprty Accum Dpr, Modl Hom Prp. Frntr Accum Depr., Leashld Imprvmnts Accum Depr., Computr Eqp/Sftwr

Current Liability
Option Deposits Tenant Security Deposit Accounts Payable, Trade Accounts Payable, Retainage Notes Payable, Trade Notes Payable, Other Real Estate Taxes Payable Income Tax Payable Other Accrued Taxes and Expens Accrued Interest Payable Accrued Salars and Wages Paybl Accrued Commissions Payable Deferred Income Due Aff. Companies/Subsidiars Due Officers, Stckhldrs, Ownrs Billings in Excess of Costs Other Current Liabilities Line of Credit from Bank

Non-Current Liability
Long Term Notes Payable Development/Cnstrctn Lns Paybl Mortgage Notes Payable Deferred Income Tax Payable Due Affl. Companies/Subsidiars Due Offcrs, Stckhldrs, Ownr LT Other Long Term Liabilities

Equity
Common Stock Additional Paid in Capital

Retained Earnings
Retained Earnings

Income (from Business Operations)

Sales, Land held for Develpmnt Sales, Developed Lots Sales, Single Family Speculatv Sales, Singl Famly Cstm Desgnd Sales Concessions Property Rental Income Common Area Reimbursements Investment Income Brokerage Fees Management Income Miscellaneous Income Earned Discounts

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Cost (from Business Operations)

3500.000 3550.000 3600.000 3620.000 3690.000 3700.000 4010.000 4020.000 4040.000 4050.000 4110.000 4120.000 4130.000 4140.000 4190.000 4210.000 4230.000 4250.000 4260.000 4290.000 4310.000 4330.000 4350.000 4360.000 4410.000 4420.000 4430.000 4440.000 4450.000 4460.000 4470.000 4510.000 4530.000 4540.000 4550.000 4560.000 4640.000 4660.000 4700.000 4790.000 4840.000 4850.000 4910.000 4920.000 5000.000 5010.000 5110.000 5120.000 Cst Sals, Lnd Hld for Devlpmnt Cost of Sales, Developed Lots Cost of Sales, Singel Family Cost Sales, SF Custom Designed Cost of Sales, Other Dirct Cst Adjstmnts for Pr Per

Expense
Salaries and Wags, Suprntndnts Salaries and Wages, Laborers Salrs and Wags, Arch,Drft,Es,P Salrs and Wags, Othr Cnst Wags Payroll Taxes Workers' Compensation Insuranc Health and Accident Insurance Retiremnt, Pnsn and Prft Shrng Other Benefits Rent, Field Office Repairs and Maintenc, Fld Offc Utilities, Field Office Telephone, Field Office Other Field Office Expense Rend, Field Warehouse and Strg Repairs and Maintnc, Fld Warhs Utilities, Fld Warehs and Strg Telephone, Fld Warehs and Strg Lease Paymnts, Cnstrctn Vehcls Mileage Reimbursement Reprs and Mintnc, Cnst. Vehcls Operating Expens, Cnst. Vehcls Taxs, Licns, Insr., Cnst. Vehc Travel, Construction Dept Custmr Busnss Entrtnmnt, Cnst. Rent, Field Equipment Repairs and Maintenc, Fld Eqp. Operating Expenses, Fld Eqpmnt Taxes and Insuranc, Fld Eqpmnt Small Tools and Supplies Lawn Care, Completed Units Repairs and Mntnc, Cmpltd Unts Warranty Expense Other Warranty Expense Depreciation, Constrctn Vehcls Depreciation, Constrctn Eqpmnt Insurance and Bonding Expenses Builders Risk Insurance Interest Notes and Mortgages Interest on Notes & Mortgages Interest Modl Homs/Cmpltd Unts Service Charges

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5130.000 5210.000 5220.000 5400.000 5500.000 5900.000 6010.000 6040.000 6050.000 6200.000 6230.000 6250.000 6260.000 6270.000 6310.000 6320.000 6340.000 6350.000 6360.000 6370.000 6380.000 6460.000 6470.000 6610.000 6630.000 6650.000 6670.000 6680.000 6710.000 6770.000 6780.000 6860.000 6870.000 7110.000 7120.000 7190.000 8050.000 8090.000 8110.000 8120.000 8130.000 8140.000 8190.000 8210.000 8220.000 8230.000 8240.000 8250.000 8260.000 8270.000 8290.000

Appraisal and Related Fees Closing Costs Title and Recording Fees Fees, Commitments Discounts on Mortgages Other Finance Expenses Sales Managers Compensation Sales Commissions, In House Sales Commissions, Outsiders Rent, Sales Office Repairs and Maintnc, Sals Offc Utilities, Sales Office Telephone, Sales Office Supplies, Sales Office Newspaper Advertising Radio Advertising Brochures and Catalogues Signs Television Advertising Agency Commissions Multiple Listing Fees Travel, Sales and Marketing C. Busnss Entrtnmnt, Sals/Mrkt Rent Lse Pymnts, Modl Hom Frn. Repairs and Maintnc, Modl Homs Utilities, Model Homes Lawn Care, Model Homes Clean Up, Model Homes Market Research and Consultatn Recruiting Fs Sals/Mrktng Prs. Training and Eductn, Sals/Mrkt Depreciation, Model Homes Depreciatn, Model Hom Frnshngs Advertising, Rental Commissions, Rental Other Rental Expense Salaries, Office and Clerical Other Genrl and Admnstrtv Salr Payroll Taxes Workers Compensation Insurance Health and Accident Insurance Retiremnt, Pnsn and Prft Shrng Other Employee Benefits Rent Office Equipment Rental Repairs/ Maint, Admin Offc Spc Repairs/Maintnc, Admn Offc Eqp Utilities, Admin Offic Telephone, Admin Office Office Supplies, Admin Office Misc Expenses, Admin Office

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8310.000 8320.000 8330.000 8340.000 8350.000 8360.000 8410.000 8420.000 8430.000 8440.000 8450.000 8460.000 8470.000 8480.000 8520.000 8530.000 8540.000 8590.000 8620.000 8630.000 8690.000 8710.000 8720.000 8730.000 8770.000 8780.000 8790.000 8810.000 8820.000 8830.000 8840.000 8850.000 8860.000 8890.000 8900.000 8910.000 8920.000 8990.000 9200.000 9300.000 9320.000 9330.000 9500.000 9999.000

Computer Supplies Leases, Computer Equip, Admin Leases, Computer Softwar, Admn Repairs, Computer Equip, Admin Maint, Computer Equip, Admin Maint, Computer Software, Admn Leases, Admin Vehicles Mileage Reimbursemnt, Admn Veh Repairs and Maint, Admn Vehcls Operating Expense, Admn Vehcls Taxes, Licns, Ins, Admn Vehcls Travel Customer Business Entertainmnt Meeting Expense Real Estate Taxes Personal Property Taxes License Fees Other Taxes Proprty Damg/Lblty Insrnc, Veh General Liability Insurance Other Insurance Accounting Services Legal Services Consulting Services Recruiting and Hiring Training and Education Expens Other Professional Services Depreciation, Buildings Depreciation, Frntr and Eqpmnt Depreciation, Vehicles Amortization Leashld Imprvmnts Amortization Organization Cost Depreciation, Comptr Eqp/Sftwr Depreciation, Other Bad Debts Contributions Dues and Subscriptions Miscellaneous Other Expenses Provision for Federal Incm Tax Provision for State Income Tax Provision for Local Income Tax

Other Income
Other Income

Suspense
Suspense

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