WIXLIB

2022 CHART OF ACCOUNTSPAGE/LINE 10101/21015CASH ART OF ACCOUNTSDESCRIPTIONPetty CashCash in Bank - GeneralCash in Bank - PayrollCash in Bank - TrustCash Sales - ClearingMoney Market DepositsPAGE/LINE NOASSETS1/301/311/311/311/311/31Finance Contracts - NewFinance Contracts - UsedMarketable SecuritiesNotes ReceivablesDiscounted Notes Receivable (Non US)Accts Rec - VehiclesAccts Rec - Returned ChecksAccts Rec - P, S & BAccts Rec - OtherAccts Rec - RentalAccts Rec - Lease PlanAccts Rec - FMCC - Lease PlanAccts Rec - Income Tax RefundFord Rec - W&P ClaimsAllowance for Doubtful Warranty & Policy ClaimsFord Rec - Veh HoldbackFord Rec - IncentivesLincoln SupportFord SupportCSR (FoC)Ford Rec - Jobbing IncentFord Rec - ESPFord Parts AdvantageFord Rec- Flr Plan AllowFord Rec-Prep & CondFord Rec-Flr Plan Allowance (15 Days)Ford Rec - OtherFinance Receivable - CurrentAllowance for Doubtful Accounts ReceivableAllowance for Doubtful Ford ReceivablesInventory - New CarsInventory - New Cars - Other FranchiseInventory - New SUVInventory - New SUV - Other FranchiseInventory - New TrucksInventory - New Other Franchise TruckInventory - DemonstratorsInventory - Demonstrators - Other FranchiseInventory - Used Cars - Non CertifiedInventory - Used Cars - Other FranchiseInventory - Used SUV/Trucks - Non CertifiedInventory - Used SUV/Trucks Other FranchiseInventory - Used Cars Certified (Franchise Only)Inventory - Used SUV/Trucks Certified (Franchise Only)Inventory - Remarketed CarsInventory - Remarketed SUV/TrucksParts Inventory - FordQuick Lane TiresParts Inventory - Non FordQuick Lane Parts InventoryAllow for Parts Inv AdjustReserve for Parts Purchase DiscountAllow for Parts Inventory Adjust - Other TNUMBERDESCRIPTION143514401441144214431444Quick Lane Allow for Parts Inventory Adjustment.Inventory - Labor in ProcessInventory - Sublet RepairsInventory - Body Shop Mat'lsInventory - Gas, Oil, GreaseInventory - Industrial Engine145014511460147014801490Inventory - Recreation Vehicle - NewInventory - Recreation Vehicle - UsedInventory - Misc. MerchandiseLIFO - Inventory Reserve - NewLIFO - Inventory Reserve - UsedLIFO - Inventory Reserve - PartsPREPAID 3415501/341560Prepaid AdvertisingPrepaid InsurancePrepaid InterestPrepaid RentPrepaid Taxes - IncomePrepaid Taxes - OtherPrepaid MiscellaneousLEASE & RENTAL 371660Leased VehiclesAccumulated Depreciation Leased VehiclesInvestment in Sales Type LeaseDeferred Income - Sales Type LeaseRental VehiclesAccumulated Depreciation Rental VehiclesPROPERTY, PLANT & EQUIPMENT1/381700Land-Vehicle Business Only1/381701Land Improvements1/381705Accumulated Depreciation Land Improv1/391710Build & Improv-Vehicle Business Only1/401715Accumulated Depreciation Building & Impr1/411720Equip P, S. & BS - Cost1/411721Office Equipment & Signs-Cost1/411722Equip -Company Vehicles - Cost1/421725Accumulated Depreciation P, S & BS Equip1/421726Accumulated Depreciation - Off Equip & Signs1/421727Accumulated Depreciation - Company Vehicle1/431730Leaseholds & Leasehold Imp - Cost1/441735Accumulated Amortization - Lsehld & ImprovementsOTHER NON-CURRENT 37Finance Receivable - DeferredAllow for Fin Receivable DeferredReceivables-Officers & EmployeesCash Value of Life InsOther AssetsInvestments Subsid & AffilAdvances - Subsidiaries & AffiliatesOrganization ExpensesOrganization Expenses - Accumulated AmortizationDeferred Charges, Deposits & OtherAccounts Receivable FMCC Deferred GrossOther assets - Accumulated Deprecation

2022 CHART OF ACCOUNTSPAGE/LINE NONOTES 020052010201720152020203020402055ACCOUNTS /921631/102150TAXES ON INCOME1/1122001/112205CUSTOMER PAYABLES1/1223001/1323101/1323151/132320CHART OF ACCOUNTSDESCRIPTIONPAGE/LINE NOACCOUNTNUMBERLIABILITIESACCRUALSNotes Pay - New Veh & Demos1/142400Notes Pay - New Veh & Demos - Other Franchise1/142401Notes Pay- Used Vehicles - Non Certified1/142402Notes Pay- Certified Vehicles (Franchise Only)1/152410Notes Pay - Remarketed Veh1/152411Notes Pay - Recreation Veh1/152412Notes Pay - Oth Short Term1/152415Notes Pay- Long Term Current Prt1/162450Overdraft/Lines of Credit (Line of Credit Limit)1/1724201/1724211/172422Accounts Payable-Trade1/172423Dividends Payable1/1824601/182465Employee Deductions PayableEmployee Income Tax WithheldLONG TERM DEBTFICA Taxes Withheld & Payable1/242500GST Payable -Canada1/2525101/262515GST Receivable - CanadaSales & Use Taxes1/2725201/2825301/2925401/302600Income Taxes - Prior Years1/312700Income Taxes - Current Year1/312710NET WORTH1/3428001/342801Customer DepositsCustomer Accommodation1/342802Customer Service Contracts1/352805Customer Refunds - 28401/432850DESCRIPTIONAccrued Taxes - UnemploymentAccrued Taxes - Real & Personal PropertyAccrued Tax - Franchise & OtherAccrued PayrollAccrued Bonuses/IndemnitiesAccrued Vacation PayAccrued Holiday PayProfit Sharing (Non US)Accrued InsuranceAccrued InterestAccrued PensionsAccrued OtherDeferred Interest Income (Curr Port Non US)Leasing Income Collected in Advance (Non US)Mortgages PayableNotes Pay - Officers & OwnersNotes Pay - FordNotes Pay - Other Long TermNotes Pay - Lease VehicleNotes Pay - Rental VehicleEstimated Liability for Repo LossOther LiabilitiesDeferred Interest Income (Non US)Preferred StockCommon StockCorporation - Other CapitalCapital In Excess of Stock Par ValueRetained EarningsTreasury StockFixed Asset Revaluation (Non US)Dividends DeclaredPartners or Proprietor's InvestmentPart or Prop DrawingNet Profit (Loss) After Income Tax

2022 CHART OF ACCOUNTSPAGE/LINE NOACCOUNTNUMBERDESCRIPTIONPAGE/LINE NOACCOUNTNUMBERDESCRIPTIONNEW SUV VEHICLES SALES AND COST OF SALES - NORTH AMERICAN OPERATIONS PAGE 3SUVPage/Line3SUV/13SUV/1Sales34753476COS4475 Edge Retail4476 Edge Retail LeasePage/Line3SUV/273SUV/27Sales31523153COS4152 Escape (PHEV) Retail4153 Escape (PHEV) Retail Lease3SUV/23SUV/2345034514450 Escape Retail4451 Escape Retail Lease3SUV/283SUV/28341434154414 Escape Hybrid Retail4415 Escape Hybrid Retail Lease3SUV/33SUV/3341034114410 Explorer Retail4411 Explorer Retail Lease3SUV/293SUV/29315431554154 Explorer Hybrid Retail4155 Explorer Hybrid Retail Lease3SUV/43SUV/4340034014400 Expedition Retail4401 Expedition Retail Lease3SUV/303SUV/30313631374136 Mustang Mach-E Retail4137 Mustang Mach-E Retail Lease3SUV/53SUV/5300730084007 Bronco Sport Retail4008 Bronco Sport Retail Lease3SUV/313SUV/31317631774176 TBD Ford Alternative Energy SUV #1 Retail4177 TBD Ford Alternative Energy SUV #1 Retail Lease3SUV/63SUV/6319831994198 Bronco Retail4199 Bronco Retail Lease3SUV/323SUV/32317831794178 TBD Ford Alternative Energy SUV #2 Retail4179 TBD Ford Alternative Energy SUV #2 Retail Lease3SUV/73SUV/7356435654564 Ecosport Retail4565 Ecosport Retail Lease3SUV/333SUV/33318031814180 Ford Discontinued Alternative Energy SUV Retail4181 Ford Discontinued Alternative Energy SUV Retail Lease3SUV/83SUV/8325632574256 TBD Ford SUV #1 Retail4257 TBD Ford SUV #1 Retail Lease3SUV/353SUV/35316431654164 Lincoln Corsair (PHEV) Retail4165 Lincoln Corsair (PHEV) Retail Lease3SUV/93SUV/9328932904289 Territory (Mexico Only) Retail4290 Territory (Mexico Only) Retail Lease3SUV/363SUV/36316631674166 Lincoln Aviator (PHEV) Retail4167 Lincoln Aviator (PHEV) Retail Lease3SUV/103SUV/10325832594258 Ford Discontinued SUV Retail4259 Ford Discontinued SUV Retail Lease3SUV/373SUV/37316831694168 TBD Lincoln Alternative Energy SUV #1 Retail4169 TBD Lincoln Alternative Energy SUV #1 Retail Lease3SUV/123SUV/12359035914590 Lincoln Navigator Retail4591 Lincoln Navigator Retail Lease3SUV/383SUV/38317031714170 TBD Lincoln Alternative Energy SUV #2 Retail4171 TBD Lincoln Alternative Energy SUV #2 Retail Lease3SUV/133SUV/13356635674566 Lincoln Nautilus Retail4567 Lincoln Nautilus Retail Lease3SUV/393SUV/39317231734172 Lincoln Discontinued Alternative Energy SUV Retail4173 Lincoln Discontinued Alternative Energy SUV Retail Lease3SUV/143SUV/14358235834582 Lincoln Aviator Retail4583 Lincoln Aviator Retail Lease3SUV/413SUV/41318231834182 Non FoMoCo Alternative Energy SUV Retail4183 Non FoMoCo Alternative Energy SUV Retail Lease3SUV/153SUV/15359235934592 Lincoln Corsair Retail4593 Lincoln Corsair Retail Lease3SUV/4331844184 FoMoCo Alternative Energy Fleet SUV3SUV/163SUV/16359435954594 TBD Lincoln SUV #1 Retail4595 TBD Lincoln SUV #1 Retail Lease3SUV/4431854185 Non FoMoCo Alternative Energy Fleet SUV3SUV/173SUV/17358635874586 Lincoln Discontinued SUV Retail4587 Lincoln Discontinued SUV Retail Lease3SUV/193SUV/19326032614260 Non FoMoCo SUV Retail4261 Non FoMoCo SUV Retail Lease3SUV/2132624262 FoMoCo Fleet SUV Retail3SUV/2232634263 Non FoMoCo Fleet SUV Retail3SUV/24CHART OF ACCOUNTS4264 SUV Incentives (Gas & Diesel) COS3SUV/464186 SUV Incentives (Alternative Energy) COS

2022 CHART OF ACCOUNTSPAGE/LINE NOACCOUNTNUMBERDESCRIPTIONPAGE/LINE NOACCOUNTNUMBERDESCRIPTIONNEW TRUCK VEHICLES SALES AND COST OF SALES - NORTH AMERICAN OPERATIONS PAGE 3TRKPage/Line3TRK/13TRK/1Sales34203421COS4420 Econoline/Club Wagon Retail4421 Econoline/Club Wagon Retail LeasePage/Line3TRK/313TRK/31Sales31563157COS4156 F150 Hybrid Retail4157 F150 Hybrid Retail Lease3TRK/23TRK/2342234234422 Ranger Retail4423 Ranger Retail Lease3TRK/323TRK/32319031914190 F150 Lightning (BEV) Retail4191 F150 Lightning (BEV) Retail Lease3TRK/33TRK/3378037814780 F150 Retail4781 F150 Retail Lease3TRK/333TRK/33319231934192 Transit (VAN) (BEV) Retail4193 Transit (VAN) (BEV) Retail Lease3TRK/43TRK/4379037914790 Super Duty F250-350 Retail4791 Super Duty F250-350 Retail Lease3TRK/343TRK/34315831594158 Maverick Hybrid Retail4159 Maverick Hybrid Retail Lease3TRK/53TRK/5359735984597 Transit Connect Retail4598 Transit Connect Retail Lease3TRK/353TRK/35316031614160 TBD Ford Alternative Energy Truck #2 Retail4161 TBD Ford Alternative Energy Truck #2 Retail Lease3TRK/63TRK/6355035514550 Transit (Van) Retail4551 Transit (Van) Retail Lease3TRK/363TRK/36316231634162 Ford Discontinued Alternative Energy Trucks Retail4163 Ford Discontinued Alternative Energy Trucks Retail Lease3TRK/73TRK/7355635574556 Maverick Retail4557 Maverick Retail Lease3TRK/383TRK/38317431754174 Non FoMoCo Alternative Energy Trucks Retail4175 Non FoMoCo Alternative Energy Trucks Retail Lease3TRK/83TRK/8303230334032 TBD Ford Truck #2 Retail4033 TBD Ford Truck #2 Retail Lease3TRK/4035204520 FoMoCo Alternative Energy Fleet Truck3TRK/93TRK/9357035714570 Ford Discontinued Truck Retail4571 Ford Discontinued Truck Retail Lease3TRK/4135224522 Non FoMoCo Alternative Energy Fleet Truck3TRK/113TRK/11346034614460 Non FoMoCo Light Truck Retail4461 Non FoMoCo Light Truck Retail Lease3TRK/133TRK/13374037414740 Super Duty F450-600 Retail4741 Super Duty F450-600 Retail Lease3TRK/143TRK/14350035014500 Super Duty F650-750 Retail4501 Super Duty F650-750 Retail Lease3TRK/163TRK/16360036014600 Non FoMoCo Commerical Truck Retail4601 Non FoMoCo Commerical Truck Retail Lease3TRK/1934704470 FoMoCo Fleet Light Trucks Retail3TRK/2035164516 Non FoMoCo Fleet Light Trucks Retail3TRK/2236064606 Super Duty F450-600 Fleet3TRK/2336084608 Super Duty F650-750 Fleet3TRK/2536104610 Non FoMoCo Commerical Fleet Truck3TRK/28CHART OF ACCOUNTS4620 Truck Incentives (Gas & Diesel) COS3TRK/434009 Truck Incentives (Alternative Energy) COS

2022 CHART OF ACCOUNTSPAGE/LINE NOACCOUNTNUMBERPAGE/LINE NODESCRIPTIONACCOUNTNUMBERDESCRIPTIONNEW CAR VEHICLES SALES AND COST OF SALES - NORTH AMERICAN OPERATIONS PAGE 3CARPage/Line3CAR/13CAR/1Sales30403041COS4040 Mustang Retail4041 Mustang Retail LeasePage/Line3CAR/163CAR/16Sales31383139COS4138 TBD Ford Alternative Energy Car #1 Retail4139 TBD Ford Alternative Energy Car #1 Retail Lease3CAR/23CAR/2303730384037 Ford GT Retail4038 Ford GT Retail Lease3CAR/173CAR/17314031414140 TBD Ford Alternative Energy Car #2 Retail4141 TBD Ford Alternative Energy Car #2 Retail Lease3CAR/33CAR/3311431154114 Figo (Mexico Only) Retail4115 Figo (Mexico Only) Retail Lease3CAR/183CAR/18314231434142 Ford Discontinued Model Alternative Energy Cars Retail4143 Ford Discontinued Model Alternative Energy Cars Retail Lease3CAR/43CAR/4304530464045 Ford Discontinued Car Retail4046 Ford Discontinued Car Retail Lease3CAR/203CAR/20314431454144 TBD Lincoln Alternative Energy Car #1 Retail4145 TBD Lincoln Alternative Energy Car #1 Retail Lease3CAR/63CAR/6324232434242 Lincoln Discontinued Car Retail4243 Lincoln Discontinued Car Retail Lease3CAR/213CAR/21314631474146 TBD Lincoln Alternative Energy Car #2 Retail4147 TBD Lincoln Alternative Energy Car #2 Retail Lease3CAR/83CAR/8334033414340 Non FoMoCo Retail Car4341 Non FoMoCo Retail Car Lease3CAR/223CAR/2231483149414841493CAR/1033604360 Ford Motor Company Fleet Car3CAR/1133704370 Non Franchise Fleet Car3CAR/243CAR/24315031514150 Non FoMoCo Alternative Energy Cars Retail4151 Non FoMoCo Alternative Energy Cars Retail Lease3CAR/2635124512 FoMoCo Alternative Energy Fleet Car3CAR/2735144514 Non FoMoCo Alternative Energy Fleet Car3CAR/134380 Car Incentives (Gas & Diesel)Lincoln Discontinued Model Alternative Energy Cars RtLincoln Discontinued Model Alternative Energy Cars Rt Lse3CAR/294109 Car Incentives (Alternative Energy) COS3CAR/344640 Dealer Transfers COSADVERTISINGDIGITAL ADVERTISING - NEW3A/48 & 4/5272503A/49 & 4/5272513A/50 & 4/5272523A/51 & 4/5272533A/52 & 4/5272543A/53 & 4/5272553A/54 & 4/527256Digital Advertising - Search Engine Marketing (SEM) - NewDigital Advertising - Display Ads/Retargeting Inc Social - NewDigital Advertising - Digital Retailing - NewDigital Advertising - Online Reputation Services - NewDigital Advertising - 3rd Party Lead Providers - NewDigital Advertising - Database Marketing - NewDigital Advertising - Other- NewTRADITIONAL ADVERTISING - NEW3A/57 & 4/527257Traditional Advertising - TV Broadcast - New3A/58 & 4/527258Traditional Advertising - Radio - New3A/59 & 4/527259Traditional Advertising - Direct Mail - New3A/60 & 4/527260Traditional Advertising - Other - NewCHART OF ACCOUNTSDIGITAL ADVERTISING - Used3A/48 & 4/5274303A/49 & 4/5274313A/50 & 4/5274323A/51 & 4/5274333A/52 & 4/5274343A/53 & 4/5274353A/54 & 4/527436Digital Advertising - Search Engine Marketing (SEM) - UsedDigital Advertising - Display Ads/Retargeting Inc Social - UsedDigital Advertising - Digital Retailing - UsedDigital Advertising - Online Reputation Services - UsedDigital Advertising - 3rd Party Lead Providers - UsedDigital Advertising - Database Marketing - UsedDigital Advertising - Other - UsedTRADITIONAL ADVERTISING - Used3A/57 & 4/527437Traditional Advertising - TV Broadcast - Used3A/58 & 4/527438Traditional Advertising - Radio - Used3A/59 & 4/527439Traditional Advertising - Direct Mail - Used3A/60 & 4/527440Traditional Advertising - Other - Used

2022 CHART OF ACCOUNTSPAGE/LINE NOACCOUNTNUMBERDESCRIPTIONPAGE/LINE NOACCOUNTNUMBERDESCRIPTIONUSED VEHICLE DEPARTMENT PAGE 44700 Used Car Retail (Non Certified)4/638604701 Used Car Retail (Non Certified) Reconditioning COS4/64860 Used Med Truck Retail4861 Used Med Truck Retail Reconditioning COS37154715 Used Car Retail Lease (Non Certified)4716 Used Car Retail Lease (Non Certified) Reconditioning4/64/638654865 Used Med Truck Retail Lease4866 Used Med Truck Retail Lease Reconditioning4/14/137204720 Used Car Non Franchise Retail Lease4721 Used Car Non Franchise Reconditioning - Rtl Lease4/64/638704870 Used Hvy Truck Retail4871 Used Hvy Truck Retail Reconditioning4/14/137304730 Used Car Non Franchise - Retail4731 Used Car Non Franchise Reconditioning - Retail4/64/638754875 Used Hvy Truck Retail Lease4876 Used Hvy Truck Retail Lease Reconditioning4/24/238004800 Remarketed Cars Retail4801 Remarketed Cars Retail Reconditioning4/74/739504950 Remarketed SUV/Truck Retail4951 Remarketed SUV/Truck Retail Reconditioning4/24/238154815 Remarketed Cars Retail Lease4816 Remarketed Cars Retail Lease Reconditioning4/74/739654965 Remarketed SUV/Truck Rtl Lease4966 Remarketed SUV/Truck Rtl Lease Reconditioning4/34/338304830 Used Certified Cars (Franchise Only) Retail4831 Used Certified Cars (Franchise Only) Reconditioning4/84/839704970 Used Certified SUV/Truck (Franchise Only) Retail4971 Used Certified SUV/Truck (Franchise Only) Reconditioning4/34/338354835 Used Certified Cars (Franchise Only) Retail Lease4836 Used Certified Cars (Franchise Only) Rtl Lse Recon4/84/839754975 Used Certifed SUV/Truck (Franchise Only) Retail Lease4976 Used Certified SUV/Truck (Franchise Only) Rtl Lse Recon4/54/537504750 Used SUV/Lt Truck Retail (Non Certified)4751 Used SUV/Lt Truck Retail (Non Certified) Reconditioning4/104/54/53765476547664/54/537674767 Used Lt Truck Non Franchise Retail4768 Used Lt Truck Non Franchise Retail Reconditioning4/54/537704770 Used Lt

TBD Lincoln Alternative Energy Car #2 Retail Lease Revised Accounts for Page 3 & 3A to Page 3CAR: 3CAR/1 3040 4040 Mustang Retail 3CAR/1 3041 4041 Mustang Retail Lease 3CAR/2 3037 4037 Ford GT Retail 3CAR/2 3038 4038 Ford GT Retail Lease 3CAR/3 3114 4114 Figo (Mexico Only) Retail 3CAR/3 3115 4115 Figo (Mexico Only) Retail Lease 3CAR/4 3045 4045 Ford Discontinued Car Retail