Chart of Accounts of Uzbekistan
Find an account by its code or name. Click an account to see its sub-accounts and related documents. Account types: asset, liability, contra-asset, contra-equity, transit (closed at the end of the period) and off-balance.
1.1Assets: non-current
Tangible assets used for more than one year.
- 0110Land
- 0111Land improvements
- 0112Improvements to fixed assets received under finance lease
- 0120Buildings, structures and transmission equipment
- 0130Machinery and equipment
- 0140Furniture and office equipment
- 0150Computer equipment and computing hardware
- 0160Vehicles
- 0170Working and productive animals
- 0180Perennial plantings
- 0190Other fixed assets
- 0199Fixed assets in conservation (mothballed)
5Off-balance sheet accounts
Source: NAS No. 21 “Chart of Accounts for business entities and instructions for its application” (order of the Minister of Economy and Finance of the Republic of Uzbekistan No. 191 of 14 November 2024, registered by the Ministry of Justice on 27 December 2024 under No. 3593, in force from 1 January 2025). Account numbers and types follow the official text; the names are translations. Where an English name is not yet available, the official Uzbek name is shown.