Accounting

Chart of Accounts

Account	Type	Subtype


10100Mercury Checking	Asset	Bank
10200Mercury Treasury	Asset	Bank
10300Barclays GBP Operating	Asset	Bank
10400Stripe Clearing	Asset	Other Current Asset

11000Accounts Receivable	Asset	Accounts Receivable
11100Allowance for Doubtful Accounts	Asset	Allowance for Doubtful Accounts
11500Unbilled Revenue	Asset	Unbilled Revenue

12100Prepaid Expenses	Asset	Prepaid Expense
12200Prepaid Insurance	Asset	Prepaid Expense
12500Deferred Commissions	Asset	Deferred Commissions
13000Other Current Assets	Asset	Other Current Asset

14000Due from Northwind UK	Asset	Other Current Asset

15000Fixed Assets – Computer Equipment	Asset	Fixed Assets
15100Fixed Assets – Furniture & Fixtures	Asset	Fixed Assets
15200Leasehold Improvements	Asset	Fixed Assets
15900Accumulated Depreciation	Asset	Accumulated Depreciation

17000Security Deposits	Asset	Other Assets


20000Accounts Payable	Liability	Accounts Payable
20500Brex Card	Liability	Credit Card
21300Reimbursements Payable	Liability	Other Current Liability

21000Accrued Liabilities	Liability	Accrued Expense
21200Accrued Commissions	Liability	Accrued Expense
21500Payroll Liabilities	Liability	Other Current Liability
22000Sales Tax Payable	Liability	Sales Tax Liability

23000Deferred Revenue	Liability	Deferred Revenue
23500Customer Deposits	Liability	Customer Deposits

24000Due to Northwind US	Liability	Other Current Liability

26000Other Long-Term Liabilities	Liability	Other Long Term Liability

30000Common Stock	Equity	Equity
30500Preferred Stock	Equity	Equity
31000Additional Paid-In Capital	Equity	Additional Paid In Capital
31500Stock-Based Compensation	Equity	Equity Compensation
32000Retained Earnings	Equity	Retained Earnings
33000Cumulative Translation Adjustment	Equity	Accumulated Other Comprehensive Income

40110Subscription Revenue	Revenue	Revenue
40120Usage Revenue	Revenue	Revenue
40130Premium Support Revenue	Revenue	Revenue

40200Professional Services Revenue	Revenue	Revenue

40900Discounts & Credits	Revenue	Revenue

50000COGS – Hosting & Infrastructure	Expense	Cost of Goods Sold
50100COGS – Third-Party Software	Expense	Cost of Goods Sold
51000Customer Support	Expense	Cost of Goods Sold
51500Payment Processing Fees	Expense	Cost of Goods Sold

61000Payroll – Engineering	Expense	Operating Expense – Personnel
61200Software Licenses	Expense	Operating Expense – R&D
61300Contractors – Engineering	Expense	Operating Expense – R&D

62000Payroll – Sales	Expense	Operating Expense – Personnel
62100Payroll – Marketing	Expense	Operating Expense – Personnel
62200Advertising	Expense	Operating Expense – Sales & Marketing
62300Events & Conferences	Expense	Operating Expense – Sales & Marketing
62400Sales Commissions	Expense	Operating Expense – Commissions
62500Sales & Marketing Software	Expense	Operating Expense – Sales & Marketing


63000Payroll – G&A	Expense	Operating Expense – Personnel
63200Payroll Taxes & Benefits	Expense	Operating Expense – Personnel
63400Recruiting	Expense	Operating Expense

63300Professional Fees	Expense	Operating Expense

64000Rent & Facilities	Expense	Operating Expense – Office
64100Office Supplies	Expense	Operating Expense – Office
64600Telecom & Internet	Expense	Operating Expense – Office

64200Insurance	Expense	Operating Expense
64300Travel	Expense	Operating Expense
64400Meals & Entertainment	Expense	Operating Expense
64500Software & Subscriptions – G&A	Expense	Operating Expense
64700Bank Fees	Expense	Operating Expense
64800Depreciation Expense	Expense	Operating Expense
64900Bad Debt Expense	Expense	Operating Expense
64950Dues & Research Subscriptions	Expense	Operating Expense

70000Interest Income	Revenue	Non-Operating Income
70500Interest Expense	Expense	Non-Operating Expense
71000Realized FX Gain/Loss	Expense	Non-Operating Expense
71100Unrealized FX Gain/Loss	Expense	Non-Operating Expense
71500Gain/Loss on Asset Disposal	Expense	Non-Operating Expense
72000Intercompany Management Fee Income	Revenue	Non-Operating Income
72100Intercompany Management Fee Expense	Expense	Non-Operating Expense