Chart of Accounts

Endorsed by several key veterinary organizations and industry partners, including the American Veterinary Medical Association (AVMA), Veterinary Hospital Managers Association (VHMA), and VetPartners, the AAHA/VMG Chart of Accounts is the standard for classifying and aggregating revenue, expense, and balance sheet accounts in small-animal veterinary practice. The AVMA Economics Advisory Research Council initiated and coordinated this effort using previously created materials from AAHA and VMG.

Includes definitions for accounts such as:

• Vaccine Revenue
• Exam Revenue
• Hospitalization & Treatment Revenue
• Fluid Therapy Revenue
• Diagnostic Services Revenue
• Rehabilitation Revenue
• Laser Therapy Revenue
• Mortuary Revenue
• Behavioral Services Revenue
• Alternative and Complementary Medicine Revenue
• Specialist Revenue
• Medical Waste Revenue
• Pharmacy Revenue

Published Apr 24, 2019 • Updated January 29, 2026

• VIDEO: VMG/AAHA Chart of Accounts Update Overview (November 2025)
• VIDEO: VMG/AAHA COA Setup for QuickBooks® Online
• VIDEO: VMG/AAHA COA Setup for QuickBooks® Desktop
• NEW! Chart of Accounts Changes 2025 (PDF)
• NEW! 2025 DATALINK Entry Revenue and Expense Field Definitions (PDF) Updated October 1, 2025
• NEW! 2025 Summary of Revisions – COA Refresh (PDF)
• NEW! 2025 VMG Grouped VMG/AAHA Chart of Accounts (XLSX)
• NEW! Sample Updated COA (ZIP/QBM – Files are Intuit^® QuickBooks^® files)
• NEW! Updated Sample Companion Practice Balance Sheet (PDF)
• NEW! Updated Sample Companion Practice Profit and Loss (PDF)
• NEW! Updated Sample Companion Practice GL List (PDF)
• NEW! VMG/AAHA COA and Field Definitions (PDF) Updated October 1, 2025
• NEW! VMG/AAHA Chart of Accounts Book (PDF) Updated October 1, 2025
• NEW! 2025 VMG/AAHA Chart of Accounts (XLSX)
• Introduction to VMG/AAHA Companion Animal Chart of Accounts Field Definitions (PDF)
• VMG/AAHA Companion Animal Chart of Accounts Field Definitions (PDF)
• VMG/AAHA Companion Animal Chart of Accounts (XLSX)
• Sample Companion Practice Partnership (ZIP/QBB – Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice Partnership COA (ZIP/IIF – Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice Proprietorship (ZIP/QBB – Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice Proprietorship COA (ZIP/IIF- Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice S Corporation (ZIP/QBB- Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice S Corporation COA (ZIP/IIF – Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice LLC (ZIP/QBB – Files are Intuit^® QuickBooks^® files)
• Sample Companion Practice LLC COA (ZIP/IIF – Files are Intuit^® QuickBooks^® files)
• Balance Sheet Example (PDF)
• Collapsed Profit and Loss Example (PDF)
• Expanded Profit and Loss Example (PDF)

(Files are Intuit^® QuickBooks^® files)

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