Agreement Reforming the Government Accounting Manual

30 OFFICIAL GAZETTE Wednesday August 9, 2023

AGREEMENT reforming the Government Accounting Manual.

A logo appears on the margin, which says: National Council for Accounting Harmonization.

The National Council for Accounting Harmonization, based on articles 6, 7, 9, and 14 of the General Law of Government Accounting, approved the following:

AGREEMENT REFORMING THE GOVERNMENT ACCOUNTING MANUAL

Considerations

That the Accounting Manual constitutes the normative basis of the Government Accounting model and has as its purposes to show the basic concepts, the elements that integrate it, and the technical and methodological bases for the correct recording of operations, allowing the generation of reliable, timely, understandable, periodic, and comparable financial statements, thus facilitating the harmonization of the accounting systems of the three levels of government and accountability.

That in view of the above, it is necessary to make reforms to the Government Accounting Manual so that the financial information is consistent with the regulations issued by the CONAC and complies with the objectives of the General Law of Government Accounting (LGC).

For the foregoing, the National Council for Accounting Harmonization approved the following:

Agreement reforming the Government Accounting Manual

SINGLE ARTICLE. NUMERALS 3, 4, 5, 6, and 11 of the Agreement issuing the Government Accounting Manual published in the Official Gazette of the Federation on November 22, 2010; Chapter IV Account Handling Instructions, instructions numbers 1.1.1.1 Cash; 1.1.1.2 Banks/Treasury; 1.1.2.2 Short-term receivables; 1.2.3.1 Land; 1.2.3.2 Housing; 1.2.3.3 Non-residential buildings; 1.2.3.9 Other Real Estate; 1.2.4.1 Office Furniture and Equipment; 1.2.4.2 Educational and Recreational Furniture and Equipment; 1.2.4.3 Medical and Laboratory Equipment and Instruments; 1.2.4.4 Vehicles and Transport Equipment; 1.2.4.5 Defense and Security Equipment; 1.2.4.6 Machinery, Other Equipment and Tools; 1.2.4.7 Collections, Works of Art and Valuable Objects; 1.2.4.8 Biological Assets; 1.2.5.1 Software; 1.2.5.2 Patents, Trademarks and Rights; 1.2.5.3 Concessions and Franchises; 1.2.5.4 Licenses; 1.2.5.9 Other Intangible Assets; 1.2.6.1 Accumulated Depreciation of Real Estate; 1.2.6.3 Accumulated Depreciation of Movable Property; 1.2.6.5 Accumulated Amortization of Intangible Assets; 3.2.3.1 Revaluation of Real Estate; 4.3.9.9 Other Miscellaneous Income and Benefits; 5.5.9.9 Other Miscellaneous Expenses; 8.1.2 Revenue Law to be Executed; 8.1.4 Accrued Revenue Law and 8.1.5 Collected Revenue Law; Chapter V, Accounting Entry Models, section Content of the Entry Model, the designations of numerals II.2, II.2.1, II.2.1.1, II.2.1.2, II.2.1.3 and II.2.1.4; Chapter VI, Accounting Guides, Guide II.2.1 in its designation and some concepts, and in Annex I, Matrix B.1 Accrued Revenue Matrix in its description are REFORMED; and in Annex I, Matrices A.1 Accrued Expense Matrix and A.2 Paid Expense Matrix, Expense Type, debit and credit accounts in generic items 397, 398, 438 and 439; in Matrices B.1 Accrued Revenue Matrix, B2 Collected Revenue Matrix and B3 Accrued and Simultaneously Collected Revenue Matrix, type 51 Products (by sale of real estate, movable and intangible assets) and type 62 Patrimonial Recoveries, for capital recovery operations and other analogous concepts, are ADDED; numeral 7 of the Agreement issuing the Government Accounting Manual is REPEALED and consequently numerals 8, 9, 10, 11 and 12 are moved, becoming 7, 8, 9, 10 and 11, respectively; in Annex I, Matrices B.1 Accrued Revenue Matrix; B2 Collected Revenue Matrix and B3 Accrued and Simultaneously Collected Revenue Matrix, Income Type 62. Patrimonial Recoveries in operations for the sale of real estate, movable and intangible assets are REPEALED.

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GOVERNMENT ACCOUNTING MANUAL

BACKGROUND

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FIRST. ...

SECOND...

THIRD.- In compliance with article 7 of the LGCG, the Executive, Legislative and Judicial branches of the Federation and federal entities; the entities and autonomous bodies, as well as the municipalities, shall adopt and implement this agreement issuing the Government Accounting Manual.

FOURTH.- In compliance with article 7 of the LGCG, the Executive, Legislative and Judicial branches of the Federation and federal entities; the entities and autonomous bodies, as well as the municipalities, shall make accounting and budgetary records based on the Government Accounting Manual.

FIFTH.- In adopting and implementing what is provided in the present Government Accounting Manual, the authorities in government accounting matters in the federal, local and municipal executive branches shall establish the manner in which parastatal and paramunicipal entities, respectively, according to their nature, will adjust to it.

SIXTH.- In compliance with article 7 of the LGCG, the city councils of the municipalities and the political-administrative bodies of the territorial demarcations of Mexico City shall adopt and implement the Government Accounting Manual and other regulations issued by the CONAC.

SEVENTH.- In accordance with articles 1 and 7 of the LGCG, the governments of the Federal Entities shall adopt and implement the decisions of the CONAC, through the adaptation of their legal frameworks, which could consist of the eventual modification or formulation of laws or administrative provisions of a local nature, as the case may be.

EIGHTH.- In accordance with what is provided in article 1 of the LGCG, the governments of the Federal Entities shall coordinate with municipal governments so that they have a harmonized accounting framework, through the exchange of information and experiences between both levels of government.

NINTH.- In terms of articles 7 and 15 of the LGCG, the Technical Secretary shall keep a public record on an Internet page of the acts that the governments of the federal entities, municipalities and territorial demarcations of Mexico City carry out for the adoption and implementation of this agreement. For these purposes, the governments of the federal entities, the municipalities and the territorial demarcations of Mexico City, through their Accounting Harmonization Councils, shall send to the Technical Secretary the information related to said acts. This information must be sent to the electronic address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the deadline set by the CONAC.

TENTH.- In terms of article 51 of the Financial Discipline Law of the Federal Entities and Municipalities (LDF), these may only register their obligations in the Public Registry of Financing and Obligations of Federal Entities and Municipalities if they comply with the publication of information in accordance with the provisions of the LGCG and the norms issued by the National Council for Accounting Harmonization.

ELEVENTH.- In compliance with what is provided by article 7, second paragraph of the LGCG, the Government Accounting Manual will be published in the Official Gazette of the Federation, as well as in the official written and electronic dissemination media of the federal entities, municipalities and territorial demarcations of Mexico City.

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PRESENTATION

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CHAPTER I

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CHAPTER II

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CHAPTER III

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CHAPTER IV

ACCOUNT HANDLING INSTRUCTIONS

INDEX

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NUMBER GENUS GROUP CATEGORY NATURE 1.1.1.1 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 ... 1 ... 2 ... 2 ... 3 ... 4 ... 3 ... 5 ... 4 ... 6 ... 5 ... 7 ... 6 ... 8 ... 7 ... 9 For the collection of the sale of real estate, movable and intangible assets. 8 ... 10 ... 9 ... 10 ... 11 ... 12 ... 13 For the deposit in banks of the income from the sale of real estate, movable and intangible assets received in cash. 14 .... ITS BALANCE REPRESENTS ... OBSERVATIONS ....

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NUMBER GENUS GROUP CATEGORY NATURE 1.1.1.2 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... For the collection of the sale of real estate, movable and intangible assets. For the deposit in banks of the income from the sale of real estate, movable and intangible assets received in cash. ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.1.2.2 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... For the accrual of the sale of real estate, movable and intangible assets at book value, with loss or with profit. ... ... 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... For the collection of the sale of real estate, movable and intangible assets. ... ... ITS BALANCE REPRESENTS .... OBSERVATIONS .... ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.3.1 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 ... 1 For the accrual of the sale of land at book value, with loss or with profit. 2 ... 2* ... 3 ... 3 ... 4 ... 4 ... 5 ... 5 ... 6 ... 6 ... 7 ... 8 ... 7 ... 9 ... 8 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.3.2 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 10 11 ... ... ... ... ... ... ... ... ... ... ... 1 2* 3 4 5 6 7 8 For the accrual of the sale of housing at book value, with loss or with profit. ... ... ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.3.3 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 10 11 ... ... ... ... ... ... ... ... ... ... ... 1 2* 3 4 5 6 7 8 For the accrual of the sale of non-residential buildings at book value, with loss or with profit. ... ... ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.3.9 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 ... ... ... ... ... ... ... ... 1 2 3 4 5 For the accrual of the sale of other real estate at book value, with loss or with profit. ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.1 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... ... 1* 2 3 4 5 6 7 8 ... For the accrual of the sale of office furniture and equipment at book value, with loss or with profit. ... ... ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.2 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... ... 1* 2 3 4 5 6 7 8 ... For the accrual of the sale of educational and recreational furniture and equipment at book value, with loss or with profit. ... ... .... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.3 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... ... 1* 2 3 4 5 6 7 8 ... For the accrual of the sale of medical and laboratory equipment and instruments at book value, with loss or with profit. ... ... ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.4 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... .... 1* 2 3 4 5 6 7 8 .... For the accrual of the sale of transport equipment at book value, with loss or with profit. ... ... ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.5 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... ... 1* 2 3 4 5 6 7 8 ... For the accrual of the sale of defense and security equipment at book value, with loss or with profit. ... ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.6 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... ... 1* 2 3 4 5 6 7 8 ... For the accrual of the sale of machinery, other equipment and tools at book value, with loss or with profit. ... ... ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.7 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 ... ... ... ... ... ... ... ... 1* 2 3 4 5 6 7 8 ... For the accrual of the sale of collections, works of art and valuable objects at book value, with loss or with profit. ... ... ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.4.8 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 ... ... ... ... ... ... 1* 2 3 4 5 6 ... For the accrual of the sale of biological assets at book value, with loss or with profit. ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.5.1 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 ... ... ... ... ... ... ... 1* 2 3 4 5 6 ... For the accrual of the sale of software at book value, with loss or with profit. ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.5.2 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 ... ... ... ... ... ... 1* 2 3 4 5 6 ... For the accrual of the sale of patents, trademarks and rights at book value, with loss or with profit. ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS .... OBSERVATIONS ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.5.3 ... Non-current Asset Intangible Assets Debit ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 ... ... ... ... ... ... 1* 2 3 4 5 6 ... For the accrual of the sale of concessions and franchises at book value, with loss or with profit. ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.5.4 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 ... ... ... ... ... ... 1* 2 3 4 5 6 .... For the accrual of the sale of licenses at book value, with loss or with profit. ... ... ... ... ... SUBACCOUNTS INCLUDED ... RELATED COG ITEMS ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...... NUMBER GENUS GROUP CATEGORY NATURE 1.2.5.9 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 2 3 4 5 6 ... ... ... ... ... ... 1* 2 3 4 5 6 ... For the accrual of the sale of other intangible assets at book value, with loss or with profit. ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 1.2.6.1 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 For the write-off of depreciation by sale of real estate at book value, with loss or with profit. 1 ... 2 ... 2 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.6.3 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 For the write-off of depreciation by sale of movable property at book value, with loss or with profit. 1 ... 2 ... 2 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ... NUMBER GENUS GROUP CATEGORY NATURE 1.2.6.5 - - - - ACCOUNT

No. DEBIT No. CREDIT 1 For the write-off of amortization by sale of intangible assets at book value, with loss or with profit 1 ... 2 ... 2 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ...

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NUMBER GENUS GROUP CATEGORY NATURE 3.2.3.1 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 ... 1 ... 2 For the cancellation of the balance of the updated value registered as an increase in the asset value, by sale of real estate at book value, with loss or with profit (. 2 ... 3 ... 3 For the cancellation of the balance of the updated value registered as a decrease in the asset value, by sale of real estate at book value, with loss or with profit. 4 ... 4 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ... NUMBER GENUS GROUP CATEGORY NATURE 4.3.9.9 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 ... 1 For the recording of the profit from the accrual of the sale of real estate, movable and intangible assets. 2 ... 3 ... 4 ... 5 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ...

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NUMBER GENUS GROUP CATEGORY NATURE 5.5.9.9 ... ... ... ... ACCOUNT ... No. DEBIT No. CREDIT 1 ... 1 ... 2 For the recording of the loss from the accrual of the sale of real estate, movable and intangible assets. 3 ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ... NUMBER GENUS GROUP CATEGORY NATURE 8.1.2 ... ... ... ... CATEGORY ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ... ... ... ... ... ... ... ... ... ... ... ... ... For the accrual of the sale of real estate, movable and intangible assets at book value, with loss or with profit and the write-off of the asset. For the recording of the profit from the accrual of the sale of real estate, movable and intangible assets. ... ... ... ... ... ... ... ... 1 2 3 4 5 6 7 8 9 10 11 12 ... ... ... ... ... ... ... ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ...

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NUMBER GENUS GROUP CATEGORY NATURE 8.1.4 ... ... ... ... CATEGORY ... No. DEBIT No. CREDIT 1 ... 1 ... 2 ... 2 ... 3 ... 3 ... 4 ... 4 ... 5 ... 5 ... 6 ... 6 ... 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 ... ... ... ... ... ... ... ... ... ... ... … ... ... For the collection of the sale of real estate, movable and intangible assets. ... ... … … … … 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 ... ... ... ... ... ... ... ... ... ... ... ... ... For the accrual of the sale of real estate, movable and intangible assets at book value, with loss or with profit and the write-off of the asset. For the recording of the profit from the accrual of the sale of real estate, movable and intangible assets. ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ...

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NUMBER GENUS GROUP CATEGORY NATURE 8.1.5 ... ... ... ... CATEGORY ... No. DEBIT No. CREDIT 1 2 3 4 5 6 7 8 9 ... ... ... ... ... ... ... ... ... 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ... ... ... ... ... ... ... ... ... ... ... ... ... For the collection of the sale of real estate, movable and intangible assets. ... ... ... ... ... ITS BALANCE REPRESENTS ... OBSERVATIONS ... ...

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CHAPTER V MODEL OF ENTRIES FOR ACCOUNTING RECORDING

... CONTENT OF THE MODEL OF ENTRIES ...

II.2 Sale of Real Estate, Movable Property, and Intangibles II.2.1 Sale of Real Estate, Movable Property, and Intangibles II.2.1.1 Recording of the accrual for the sale of real estate at its book value and derecognition of the asset, considering the derecognition of depreciation and cancellation of the balance of the updated value recorded as an increase or decrease in the asset's value. II.2.1.2 Recording of the accrual for the sale of real estate with a loss and derecognition of the asset, considering the derecognition of depreciation and cancellation of the balance of the updated value recorded as an increase or decrease in the asset's value. II.2.1.3 Recording of the accrual for the sale of real estate with a gain and derecognition of the asset, considering the derecognition of depreciation and cancellation of the balance of the updated value recorded as an increase or decrease in the asset's value. II.2.1.4 Recording of the collection for the sale of real estate.

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II.2 SALE OF REAL ESTATE, MOVABLE PROPERTY, AND INTANGIBLES II.2.1 Sale of Real Estate, Movable Property, and Intangibles Example of Sale of Real Estate

II.2.1.1 Recording of the accrual for the sale of real estate at its book value and derecognition of the asset, considering the derecognition of depreciation and cancellation of the balance of the updated value recorded as an increase or decrease in the asset's value.

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II.2.1.2 Recording of the accrual for the sale of real estate with a loss and derecognition of the asset, considering the derecognition of depreciation and cancellation of the balance of the updated value recorded as an increase or decrease in the asset's value.

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II.2.1.3 Recording of the accrual for the sale of real estate with a gain and derecognition of the asset, considering the derecognition of depreciation and cancellation of the balance of the updated value recorded as an increase or decrease in the asset's value.

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II.2.1.4 Recording of the collection for the sale of real estate.

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CHAPTER VI ACCOUNTING GUIDELINES INDEX

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II.2.1 SALE OF REAL ESTATE, MOVABLE PROPERTY, AND INTANGIBLES

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II.2.1 SALE OF REAL ESTATE, MOVABLE PROPERTY, AND INTANGIBLES

No. CONCEPT SOURCE DOCUMENT SOURCE PERIODICITY ACCOUNTING RECORDING BUDGETARY RECORDING DEBIT CREDIT DEBIT CREDIT

Example of Sale of Real Estate

1 For the accrual for the sale of real estate at its book value and derecognition of the asset. 1 Purchase-sale contract or equivalent document. Occasional 1.1.2.2 Short-term Accounts Receivable 1.2.3.1 Land or 8.1.2 Law on Revenues to be Accrued 8.1.4 Law on Accrued Revenues 1.2.3.2 Homes or 1.2.3.3 Non-residential Buildings or 1.2.3.9 Other Real Estate - Derecognition of depreciation. 1.2.6.1 Accumulated Depreciation of Real Estate - Derecognition of impairment 1.2.6.4 Accumulated Impairment of Assets - Cancellation of the balance of the updated value recorded as an increase in the asset's value. 3.2.3.1 Revaluation of Real Estate - Cancellation of the balance of the updated value recorded as a decrease in the asset's value. 3.2.3.1 Revaluation of Real Estate

2 For the accrual for the sale of real estate with a loss and derecognition of the asset. 1 Purchase-sale contract or equivalent document. Occasional 1.1.2.2 Short-term Accounts Receivable 1.2.3.1 Land or 8.1.2 Law on Revenues to be Accrued 8.1.4 Law on Accrued Revenues 1.2.3.2 Homes or 1.2.3.3 Non-residential Buildings or 1.2.3.9 Other Real Estate - Derecognition of depreciation. 1.2.6.1 Accumulated Depreciation of Real Estate - Derecognition of impairment 1.2.6.4 Accumulated Impairment of Assets - Recording of the loss. 5.5.9.9 Other Miscellaneous Expenses - Cancellation of the balance of the updated value recorded as an increase in the asset's value. 3.2.3.1 Revaluation of Real Estate

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II.2.1 SALE OF REAL ESTATE, MOVABLE PROPERTY, AND INTANGIBLES

No. CONCEPT SOURCE DOCUMENT SOURCE PERIODICITY ACCOUNTING RECORDING BUDGETARY RECORDING DEBIT CREDIT DEBIT CREDIT

• Cancellation of the balance of the updated value recorded as a decrease in the asset's value. 3.2.3.1 Revaluation of Real Estate

3 For the accrual for the sale of real estate with a gain and derecognition of the asset. 1 Purchase-sale contract or equivalent document. Occasional 1.1.2.2 Short-term Accounts Receivable 1.2.3.1 Land or 8.1.2 Law on Revenues to be Accrued 8.1.4 Law on Accrued Revenues 1.2.3.2 Homes or 1.2.3.3 Non-residential Buildings or 1.2.3.9 Other Real Estate - Derecognition of depreciation. 1.2.6.1 Accumulated Depreciation of Real Estate - Derecognition of impairment 1.2.6.4 Accumulated Impairment of Assets - Recording of the gain. (The budgetary recording is carried out in accordance with what is stated in the applicable legislation). 4.3.9.9 Other Income and Miscellaneous Benefits - Cancellation of the balance of the updated value recorded as an increase in the asset's value. 3.2.3.1 Revaluation of Real Estate - Cancellation of the balance of the updated value recorded as a decrease in the asset's value. 3.2.3.1 Revaluation of Real Estate

4 For the collection for the sale of real estate. 1 Official receipt, copy of deposit slip, bank transfer, or equivalent document. Occasional 1.1.1.1 Cash or 1.1.1.2 Banks/Treasury 1.1.2.2 Short-term Accounts Receivable 8.1.4 Law on Accrued Revenues 8.1.5 Law on Collected Revenues

5 For the deposit in banks of revenues from the sale of real estate received in cash. Copy of deposit slip, bank statement, or equivalent document. Occasional 1.1.1.2 Banks/Treasury 1.1.1.1 Cash

Note: 1 The recording of the accrual and collection will be based on what is stated in the Standards and Methodology for the Determination of Accounting Moments of Revenues in force.

GENERAL NOTE: In accordance with articles 6 and 13 of the General Law of National Assets (LGBN), and their corollaries in the regulations of the federative entities, public domain assets are inalienable, imprescriptible, and unseizable and will not be subject to reivindicatory action or definitive or provisional possession, or any other by third parties. For their disposal (alienation), they must be previously deincorporated from the public domain regime in the terms established by the applicable regulations.

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ANNEX I CONVERSION MATRICES INDEX

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GENERAL ASPECTS

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DESCRIPTION AND DATA STRUCTURE OF MATRICES

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MODELS OF THE CONVERSION MATRICES

A.1 EXPENSE ACCRUAL MATRIX

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A.2 EXPENSE PAYMENT MATRIX

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B.1 ACCRUED REVENUE MATRIX

The Accrued Revenue Matrix relates the Revenue Type of the Revenue Classifier by Revenue Items with the Chart of Accounts; the code of the Revenue Type determines the credit accounting account; in cases where it is not possible to determine the credit accounting account for Revenue, it must be related to the corresponding accounting account.

B.2 COLLECTED REVENUE MATRIX

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B.3 SIMULTANEOUS ACCRUED AND COLLECTED REVENUE MATRIX

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A.1 EXPENSE ACCRUAL MATRIX

COG Name of COG Expense Type Characteristic Accounting Accounts Debit Account Credit Account Debit Account Credit Account ... ... ... ... ... ... ... ... 397 Profits 1 5.1.3.9 Other General Services 2.1.1.2 Short-term Suppliers Payable 398 Taxes on payroll and others derived from an employment relationship 1 5.1.3.9 Other General Services 2.1.1.2 Short-term Suppliers Payable ... ... ... ... ... ... ... ... 438 Subsidies to federative entities and municipalities 1 5.2.3.1 Subsidies 2.1.1.5 Short-term Grants Payable 439 Other Subsidies 1 5.2.3.1 Subsidies 2.1.1.5 Short-term Grants Payable ... ... .. ... ... ... ... ...

A.2 EXPENSE PAYMENT MATRIX

COG Name of COG Expense Type Characteristic Accounting Accounts Payment Method Debit Account Credit Account Debit Account Credit Account ... ... ... ... ... ... ... ... ... 397 Profits 1 National Money Bank 2.1.1.2 Short-term Suppliers Payable 1.1.1.2 Banks/Treasury 398 Taxes on payroll and others derived from an employment relationship 1 National Money Bank 2.1.1.2 Short-term Suppliers Payable 1.1.1.2 Banks/Treasury ... ... ... ... ... ... ... ... ... 438 Subsidies to federative entities and municipalities 1 National Money Bank 2.1.1.5 Short-term Grants Payable 1.1.1.2 Banks/Treasury 439 Other Subsidies 1 National Money Bank 2.1.1.5 Short-term Grants Payable 1.1.1.2 Banks/Treasury ... ... .. ... ... ... ... ... ...

B.1 ACCRUED REVENUE MATRIX

CRI Concept of Revenue Type - CRI Characteristics Accounting Accounts Debit Account Credit Account Debit Account Credit Account 51 ... ... ... ... ... ... 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.3.1 Land 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.3.2 Homes 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.3.3 Non-residential Buildings 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.3.9 Other Real Estate 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.1 Administrative Furniture and Equipment 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.2 Educational and Recreational Furniture and Equipment 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.3 Medical and Laboratory Equipment and Instruments 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.4 Vehicles and Transport Equipment 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.5 Defense and Security Equipment 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.6 Machinery, Other Equipment, and Tools 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.7 Collections, Works of Art, and Valuable Objects 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.4.8 Biological Assets 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.5.1 Software 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.5.2 Patents, Trademarks, and Rights 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.5.3 Concessions and Franchises 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.5.4 Licenses 51 Products (sale of real estate, movable property, and intangibles) Term Collection 1.1.2.2 Short-term Accounts Receivable 1.2.5.9 Other Intangible Assets 59 ... ... ... ... ... ... ... ... ... ... ... ... ... 61 ... ... ... ... ... ... 62 Patrimonial Benefits Term Collection 1.1.2.4. Short-term Recoverable Revenues 4.1.6.9 Other benefits 63 ... ... ... ... .. ... ... ... ... ... ... ... ...

B.2. COLLECTED REVENUE MATRIX

Type - CRI Concept of Revenue Type - CRI Characteristics Collection or Perception Method Accounting Accounts Debit Account Credit Account Debit Account Credit Account 51 ... ... ... ... ... ... ... 51 ... ... ... ... ... ... ... 51 Products (sale of real estate, movable property, and intangibles) Term Collection Cash 1.1.1.1 Cash 1.1.2.2 Short-term Accounts Receivable 51 Products (sale of real estate, movable property, and intangibles) Term Collection National Money Bank 1.1.1.2 Banks/Treasury 1.1.2.2 Short-term Accounts Receivable 59 ... ... ... ... ... ... ... 59 ... ... ... ... ... ... ... 61 ... ... ... ... ... ... ... 61 ... ... ... ... ... ... ... 62 Patrimonial Benefits Term Collection Cash 1.1.1.1 Cash 1.1.2.4 Short-term Recoverable Revenues 62 Patrimonial Benefits Term Collection National Money Bank 1.1.1.2 Banks/Treasury 1.1.2.4 Short-term Recoverable Revenues 63 ... ... ... ... ... ... ... 63 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...

B.3 SIMULTANEOUS ACCRUED AND COLLECTED REVENUE MATRIX

Type - CRI Concept of Revenue Type - CRI Collection or Perception Method Accounting Accounts Debit Account Credit Account Debit Account Credit Account 51 ... ... ... ... ... ... 51 ... ... ... ... ... ... 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.3.1 Land 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.3.1 Land 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.3.2 Homes 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.3.2 Homes 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.3.3 Non-residential Buildings

Type - CRI Concept of Revenue Type - CRI Collection or Perception Method Accounting Accounts Debit Account Credit Account Debit Account Credit Account 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.3.3 Non-residential Buildings 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.3.9 Other Real Estate 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.3.9 Other Real Estate 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.1 Administrative Furniture and Equipment 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.1 Administrative Furniture and Equipment 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.2 Educational and Recreational Furniture and Equipment 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.2 Educational and Recreational Furniture and Equipment 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.3 Medical and Laboratory Equipment and Instruments 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.3 Medical and Laboratory Equipment and Instruments 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.4 Vehicles and Transport Equipment 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.4 Vehicles and Transport Equipment 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.5 Defense and Security Equipment 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.5 Defense and Security Equipment 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.6 Machinery, Other Equipment, and Tools 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.6 Machinery, Other Equipment, and Tools 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.7 Collections, Works of Art, and Valuable Objects 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.7 Collections, Works of Art, and Valuable Objects 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.4.8 Biological Assets

Type - CRI Concept of Revenue Type - CRI Collection or Perception Method Accounting Accounts Debit Account Credit Account Debit Account Credit Account 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.4.8 Biological Assets 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.5.1 Software 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.5.1 Software 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.5.2 Patents, Trademarks, and Rights 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.5.2 Patents, Trademarks, and Rights 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.5.3 Concessions and Franchises 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.5.3 Concessions and Franchises 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.5.4 Licenses 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.5.4 Licenses 51 Products (sale of real estate, movable property, and intangibles) National Money Bank 1.1.1.2 Banks/Treasury 1.2.5.9 Other Intangible Assets 51 Products (sale of real estate, movable property, and intangibles) Cash 1.1.1.1 Cash 1.2.5.9 Other Intangible Assets 59 ... ... ... ... ... ... 59 ... ... ... ... ... ... ... ... ... ... ... ... ... 61 ... ... ... ... ... ... 61 ... ... ... ... ... ... 62 Patrimonial Benefits National Money Bank 1.1.1.2. Banks/Treasury 4.1.6.9 Other benefits 62 Patrimonial Benefits Cash 1.1.1.1. Cash 4.1.6.9 Other benefits 63 ... ... ... ... ... ... 63 ... ... ... ... ... ... ... ... ... ... ... ... ...

Wednesday, August 9, 2023 OFFICIAL GAZETTE 57

TRANSITORY PROVISIONS

FIRST. - This Agreement shall enter into force the day following its publication in the Official Gazette of the Federation, and its application shall be mandatory as of January 1, 2024. For the purposes of the foregoing, the federative entities shall consider what is established in the seventh and eighth numerals of the Manual referred to in this Agreement.

SECOND. - The federative entities, in compliance with article 7, second paragraph, of the General Law of Government Accounting, shall publish this Agreement in their official written and electronic dissemination media, within a period of 30 business days following the publication of this in the Official Gazette of the Federation.

THIRD. - In terms of article 15 of the General Law of Government Accounting, the Technical Secretary shall keep a record on an Internet page of the acts that the public entities of the federative entities, municipalities, and territorial demarcations of Mexico City carry out to adopt the decisions of the Council. For such purposes, the Accounting Harmonization Councils of the Federative Entities shall send to the Technical Secretariat the information related to said acts to the email address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the period fixed in the previous transitory provision.

In Mexico City, at eleven o'clock on the day of July 28 of the year two thousand twenty-three, based on articles 11 of the General Law of Government Accounting, 12, fraction IV, and 23 of the Internal Regulations of the Secretariat of Finance and Public Credit, the Head of the Government Accounting Unit of the Undersecretariat of Expenditures of the Secretariat of Finance and Public Credit, in my capacity as Technical Secretary of the National Council for Accounting Harmonization, HEREBY STATE AND CERTIFY that the document consisting of 30 useful pages, initialed and collated, corresponds to the text of the AGREEMENT REFORMING THE GOVERNMENT ACCOUNTING MANUAL, approved by the National Council for Accounting Harmonization, which was available to the members of said Council in its second session held, in first call, on July 18 of this year, a situation that is certified for the corresponding legal effects. The Technical Secretary of the National Council for Accounting Harmonization, L.C.P. Juan Torres García.- Initials.