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
Contra-asset account: reduces the value of the fixed assets in 0100. Depreciation is accumulated on the credit side.
- 0211Depreciation of land improvements
- 0212Depreciation of improvements to fixed assets received under finance lease
- 0220Depreciation of buildings, structures and transmission equipment
- 0230Depreciation of machinery and equipment
- 0240Depreciation of furniture and office equipment
- 0250Depreciation of computer equipment and computing hardware
- 0260Depreciation of vehicles
- 0270Depreciation of working animals
- 0280Depreciation of perennial plantings
- 0290Depreciation of other fixed assets
- 0299Depreciation of fixed assets received under finance lease
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.