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
- 0910Notes (bills of exchange) received
- 0920Finance lease receivables
- 0930Long-term receivables from employees
- 0940Other long-term receivables
- 0950Deferred corporate profit tax on temporary differences
- 0960Long-term deferred expenses on discounts
- 0990Other long-term deferred expenses
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.