diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py b/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py
index d175967c628..121263794c9 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py
@@ -228,6 +228,7 @@ def get():
 				},
 				_("Impairment"): {"account_number": "5224", "account_category": "Operating Expenses"},
 				_("Tax Expense"): {"account_number": "5225", "account_category": "Tax Expense"},
+				"account_number": "5200",
 			},
 			"root_type": "Expense",
 			"account_number": "5000",