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ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 1ACCOUNTING MANUALACCOUNTING CODES:GENERAL LEDGERContentsPageI.Introduction3II.Assignment and Use of Codes5A.B.5666C.D.E.F.G.Location CodesSpecific Account Codes1.Balance Sheet Accounts2.Revenue Accounts—Current Funds Group Only3.Expenditure Accounts—Current Funds andUnexpended Plant Funds Groups4.Establishing New AccountsFund CodesSub-account CodesObject Codes1.General Object Codes2.Object Exceptions3.The Object Code Field—Additional UsesTransaction CodesOther CodesIII. Listing of CodesA.B.C.D.E.F.G.IV.Location CodesSpecific Account Group Codes1.Balance Sheet Account Group Codes2.Revenue & Expenditure Account Group CodesFund Group CodesSubaccount Codes1.Current Funds Group2.Plant Funds GroupObject Codes1.General Object Codes2.Object Codes Permissible with EachSubaccount Code3.The Object Code Field—Additional UsesTransaction CodesOther CodesReferencesTL 0
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 2ACCOUNTING MANUALContents (Cont'd.)PageExhibit AList of Valid Account Group Codes: Statementof Net Assets (UNIVERSITY)14Exhibit BList of Valid Account Group Codes: Statementof Plans’ Fiduciary Net Assets (UCRS Assets,Liabilities and Net Assets) and Statement ofChanges in Plans’ Fiduciary Net Assets (UCRSAdditions and Deductions)30Exhibit B.1 Subsidiary Reporting by Fund for 403(b),DCP and 457(b)34Exhibit CList of Valid Account Group Codes: OPEB Trust43Exhibit DList of Valid Account Group Codes: Revenuesand Expenditures (UNIVERSITY)46Exhibit EList of Valid Fund Group Codes51Exhibit FList of Valid Object Codes: Expenditures(UNIVERSITY)576/30/10TL 101
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 3ACCOUNTING MANUALACCOUNTING CODES: GENERAL LEDGERI.INTRODUCTIONThis chapter is the official guide to the accounting codesgenerally used in the Office of the President’s (UCOP’s)Corporate Financial System (CFS). 1 These codes are requiredin transmittals of financial data to UCOP for CFS. Campusdata files submitted for the CFS should conform to thecodings described in this chapter.The following coding is used in the CFS.UC LocationType of AccountLoc 1Loc ionCode(A)(A)(B)(C)(D)(E)(F)03111100019900Fund ure03140245019900Balance Sheet(excludingFund Balance)080038000Campus Electronic File SubmissionsEach month campuses are required to submit to UCOP anelectronic file that reflects the status of the campusledger file (the BAL file). The BAL file contains data atan aggregate level and contains current balances for ledgeraccounts, as well as current month activity. The fileincludes the following type records to be submitted:1*Other codes used for special purposes and systemwide reportingwhich are attributes of the account or fund codes are managed byInformation Resources & Communication at UCOP and are available forreview at http://www.ucop.edu/irc/campus specs/cfs/. These codesare submitted to UCOP monthly in the Corporate Account Fund Profile(CAFP).TL 101*Change 6/30/10
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 4I.ACCOUNTING MANUALINTRODUCTION (Cont'd.) Balance Sheet Record; Revenue Record; and Expenditure Record.These record types provide summary information that includesdata elements UC Location, Account Number, Fund Number andSub-Account Code (A through D in the chart above). Moredetailed information is transmitted to UCOP in the followingrecord types: Expenditure Object Detail Record that provides detailto the object code level (E in the chart above); and Fund Balance Adjustment Record that provides detail tothe transaction code level (F in the chart above).More information about the BAL file and submissionrequirements is available at the following web site:http://www.ucop.edu/irc/campus specs/cfs/In addition to the monthly BAL file, campuses are requiredto submit electronic files that include the account and fundtitle and attribute information for financial reportingpurposes: the Corporate Account Fund Profile (CAFP). Moreinformation about the CAFP file and submission requirementsis available at the following web site:http://www.ucop.edu/irc/campus specs/caf/Chapter LayoutThe two main parts of this chapter are contained in sectionsII and III. Section II prescribes the use of each code andindicates the office responsible for assigning the codenumbers. Section III is a detailed listing of the codenumbers. The two sections are parallel in organization;subsections II.A. and III.A., for example, both coverlocation codes.Within sections II and III of this chapter, subsections arenumbered A, B, C, etc., corresponding to the letters shownin the above coding block.**Addition 6/30/10TL 101
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 5ACCOUNTING MANUALII.ASSIGNMENT AND USE OF CODESNote: Codes designated A through D comprise the accountcode; codes designated E and F are other general ledgercodes.The University's account codes parallel the general accountclassification system, which is explained in AccountingManual chapter A-115-1. Account numbers are made up offifteen digits divided into four groups, as follows:03-1-402450-19900-3(A)(B)(C) (D)In University accounting offices the term "account code" (or"account number") is currently used interchangeably to refereither to the full fifteen-digit code or to the shorter sixdigit code (see subsection B, below). To avoid confusion inthis chapter we will use the term "account code" for thefull fifteen digits and the term "specific account code" forthe shorter six-digit code. Otherwise, the other segments ofthe fifteen-digit code will be so stated, e.g., locationcodes, fund code, etc.A.LOCATION CODES 03-1-402450-19900-3 or 03-2-4025XX19900-3The "UC" location code is the first three digits of theaccount code (see also the chart under section III.A).It is made up of two codes: Location 1 is a two-digitcode and identifies the campus. Location 2 may beeither the numeral 1 (local campus) or the numeral 2(systemwide or UCOP). The three-digit UC location codeis required on all financial data submitted by thecampuses to CFS.Campuses may, at local discretion, use a one-digitlocation code for campus accounting systems. In thiscase a numeric code indicates local campus accounts; analphabetic code indicates accounts handled at a givenlocal campus, but under the control of UCOP. For datasubmitted to CFS, the one-digit location codes used incampus ledgers must be translated into the Location 1and Location 2 three-digit location code.All location codes are designated by the UCOP–FinancialManagement.TL 1016/30/10
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 6II.ACCOUNTING MANUALASSIGNMENT AND USE OF CODES (Cont'd.)B.SPECIFIC ACCOUNT CODES 03-1-402450-19900-3This six-digit code indicates specific balance sheet(i.e., statement of net assets), revenue, orexpenditure accounts. Specific account codes aredetermined by each campus accounting system.Consolidated reporting at UCOP is based on accountgroup code (AGC). Therefore, the campus must assignthe appropriate AGC to each unique specific accountcode. Account group codes are assigned by UCOP–Financial Management.1.Balance Sheet AccountsIndividual balance sheet account numbers may beassigned locally, except for numbers common to allcampuses, which are assigned by UCOP–FinancialManagement.2.Revenue Accounts—Current Funds Group OnlyIndividual revenue account numbers are in CurrentFunds only and may be assigned locally, except fornumbers common to all campuses, which are assignedby UCOP–Financial Management.3.Expenditure Accounts—Current Funds and UnexpendedPlant Funds Groups Onlya.Current FundsIndividual expenditure account numbers may beassigned locally.b.Unexpended Plant FundsThe first digit (9) indicates plant fundsexpenditure accounts (see Accounting Manualchapter P-415-8, Plant Accounting:Unexpended Plant Funds).6/30/10TL 101
ACCOUNTING MANUAL4.ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 7Establishing New AccountsThe title and the account group code of each newaccount, as well as other required attributes 2,must be established in the campus account fundprofile records.C.FUND CODES 03-1-402450-19900-3Each fund is assigned a separate five-digit codenumber. Fund coding is required for all income andexpenditure accounts, certain balance sheet accounts,and unexpended balances accounts. The use of fundnumbers with certain asset and liability accounts isnecessary to identify funds for the Short-TermInvestment Pool (STIP) distribution of income (seeBusiness and Finance Bulletin A-60).Certain fund numbers common to all campuses (e.g.,19900) are assigned by UCOP–Financial Management.Consolidated reporting at UCOP is based on fund groupcodes (FGC). Therefore, the campus must assign theappropriate FGC to each fund number. The FGCs areassigned by UCOP–Financial Management.The title and the fund group code of each new fund, aswell as other required attributes 2, must be establishedin the campus account fund profile records.D.SUBACCOUNT CODES 03-1-402450-19900-3All subaccount codes are designated by UCOP–FinancialManagement. The requirements for the use of thesubaccount code are:2 Balance sheet accounts: There should be no entryin the subaccount field for data submitted to theCFS. Revenue accounts: There should be no entry in thesubaccount field for data submitted to the CFS.Other codes used for special purposes and systemwide reportingwhich are attributes of the account or fund codes are available forreview at http://www.ucop.edu/irc/campus specs/cfs/. These codesare submitted to UCOP monthly in the CAFP.TL 1016/30/10
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 8II.ACCOUNTING MANUALASSIGNMENT AND USE OF CODESD.SUBACCOUNT CODES 03-1-402450-19900-3 (Cont'd.) E.Expenditure accounts:required.A subaccount code is alwaysOBJECT CODES1.General Object CodesThis code is used for the natural classificationof expenditures by object, i.e., it "identifiesthat which is received in return for theexpenditures." It is therefore similar in purposeto the subaccount code; however, the object codeprovides a more detailed breakdown than thesubaccount code. Also, while the subaccount codeis used primarily in the preparation and controlof budgets, the object code is used to accumulateexpenditures for the annual financial report andfor special studies of expenditures.Every financial entry to expenditure accounts musthave an object code.Campuses may assign object codes for their use;however, campus codes must map to (i.e., betranslated into) the codes specified in subsectionIII.E. when transmitting data to the CFS.2.Object ExceptionsEach object code may be used only with certainsubaccounts. Each campus should have proceduresto assure that all financial expendituretransactions are assigned object codes and thatthe object codes are consistent with thesubaccount codes (see subsection III.E.2.).3.The Object Code Field—Additional UsesThe four-character object code field of theaccount coding scheme is also used for severalother purposes besides expenditure classification.Code assignments for these purposes are theresponsibility of UCOP–Financial Management.Special codes may be used to identify property,buildings, and equipment in the construction-inprogress and other plant expenditure or assetaccounts (see Accounting Manual chapter P-415-8,Plant Accounting: Unexpended Plant Funds).6/30/10TL 101
ACCOUNTING MANUALF.ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 9TRANSACTION CODESTransaction codes are used to classify financialtransfers to, from, and between fund balances accountsand unexpended balances accounts, both for intra-fundgroup and inter-fund group transfers. These codes areused in preparing the statement of revenues, expensesand changes in net assets in the annual financialreport; therefore, all financial transfers of thesefund balances must be coded carefully. The codes arepublished in Accounting Manual chapter A-115-3,Accounting Codes: Transaction Codes for Fund BalancesAccounts.G.OTHER CODESOther codes that may be submitted to CFS in the FundBalance Adjustment Record include the following: Type-of-Entry Code identifies the source documentfrom which entries are posted to the ledger. Audit ID is the number of the source document(voucher or financial journal number) whichidentifies a transaction. Date is the date of the source document (or inputform) for a financial or budget transaction.Transaction date may also be machine-generated. Description is narrative information about thenature or source of the transaction.III. LISTING OF CODESNote:Codes designated A through D comprise the accountcode; codes designated E and F are other general ledgercodes.TL 1016/30/10
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 10ACCOUNTING MANUALIII. LISTING OF CODES (Cont'd.)A.LOCATION CODESCampuses must use the following location codes:Location CodeRequired Systemwide CFS CodeOptional Codes for Campus Reports(Local Discretion)UC LocCode 1B.UC Loc Code 122KSan Francisco03123LDavis04124MLos Angeles05125NRiverside06126OSan Diego07127PSanta Cruz08128QSanta s41n/a2n/aUUCRS42n/a2n/aTOPEB TrustSPECIFIC ACCOUNT GROUP CODES1.Balance Sheet Account Group CodesLists of valid account group codes for theUniversity, the University of CaliforniaRetirement System (UCRS) and the OPEB Truststatements of net assets (balance sheets) areprovided in Exhibits A, B and C, respectively.2.Revenue and Expenditure Account Group CodesA list of valid account group codes for theUniversity revenues and expenditures is providedin Exhibit D.6/30/10TL 101
ACCOUNTING MANUALC.ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 11FUND GROUP CODESA list of valid fund group codes is provided inExhibit E.D.SUBACCOUNT CODES1.Current Funds GroupSubaccount Codes—Current aries—Staff2General assistance3Supplies and expense4Equipment an facilities5Code available for special use6Employee benefits7Code available for special use8Code available for special use9Recharges to other departments2.Plant Funds GroupSubaccount Codes—Plant FundsSubaccountTitleNumber0Site clearance and preparation1Construction2External utilities3Groups 2 and 3 equipment4Landscaping5Architects and engineers services—external6Architects and engineers services—internal7Surveys, tests, plans, specifications, etc.8Special items9Unallocated and contingency fundsE.OBJECT CODES1.General Object CodesA list of valid object codes is provided inExhibit F.TL 1016/30/10
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 12ACCOUNTING MANUALIII. LISTING OF CODES (Cont'd.)2.Object Codes Permissible with Each Subaccount CodeObject Codes Permissible with Each Subaccount CodeSubaccount Code0, 1, 2Permissible Object Codes1000 - 199932000 – 8999, except 390049000 - 99995, 7, 8Any object code except 39006Any staff benefit object code93900 onlyNote: Any deviation from the above constitutes an"object exception" and must be corrected.3.The Object Code Field—Additional UsesRefer to Accounting Manual chapter P-415-8, PlantAccounting: Unexpended Plant Funds.F.TRANSACTION CODESRefer to Accounting Manual chapter A-115-3, AccountingCodes: Transaction Codes for Fund Balances Accounts.G.OTHER CODESType of Entry CodesCode00Type of EntryBalance forward from previous yearBudgetary Entries6/30/1011Annual operating budget12Reappropriation of funds from prior fiscal year13Appropriation or adjustment made during year14Intracampus transfers of funds15All intercampus transfers of funds3X, 4X, 5XFinancial Entries6XLien EntriesTL 101
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 13ACCOUNTING MANUALIV.REFERENCESAccounting Manual ChaptersA-115-1Account ClassificationA-115-3Accounting Codes:Balances AccountsTransaction Codes for FundP-415-8Plant Accounting:Unexpended Plant FundsPlanning and Budget Manual Chapter6060Student Fees, Service Charges, and DepositsBusiness and Finance BulletinA-60Short-Term Investment Pool (STIP)—Distributionof IncomeLetters and MemorandaGASB Statement No. 34 Issues Resolution Memorandum No. 125,Required Changes to Support the Statement of Net AssetsGASB Statement No. 34 Issues Resolution Memorandum No. 150,Required Changes to Support the Statement of Revenues,Expenses and Changes in Net AssetsGASB Statement No. 34 Issues Resolution Memorandum No. 175,Required Changes to Support the Statement of Cash FlowsDirector D. L. Alter, Letter to Assistant ViceChancellors/Accounting Officers on Chart of Accounts,March 2, 1993.Director D. L. Alter, Letter to Accounting Officers onAssignments of Type of Entry Code, May 12, 1993.Director D. L. Alter, Letter to Assistant ViceChancellors/Accounting Officers on Chart of Accounts,August 26, 1993.Historical note: Accounting Manual chapter first issued 6/2/69,superseding a similar chapter in the Chief Accountant's OperatingManual. Revised: 6/1/70, 6/1/75, 10/1/76, 11/1/79, 3/1/80, 7/1/80,11/1/80, 2/1/81, 5/1/81, 6/15/81, 8/1/83, 3/1/84, 7/15/86, 8/15/87,3/1/90, 8/17/90, 8/1/91, 12/1/92, 12/30/93, 6/30/94, 12/30/94,6/30/95, 12/30/95, 3/31/98, 6/30/98, 12/30/98, 9/30/99, 6/30/04,12/31/04, 6/30/05, 6/30/06, 3/31/07, 9/30/07, 3/31/08, 2/28/09 and9/30/09; 6/30/10 analyst—D. Wildeman.TL 1016/30/10
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 14ACCOUNTING MANUALEXHIBIT AStatement of NetList of Valid Account Group Codes:Assets (UNIVERSITY)Fund GroupAccount Group Code TitleCurrentUnexpended RetirementPlantof IndebtInvestmentin PlantRenew &ReplaceLoanEndow t Assets 00590100CA-Short-Term 10180210CA-Short-Term 20150220180220CA-Short-Term Investments-Commercial Paper160230100230110230CA-Short-Term Investments-Mortgage Loans160240100240110240130240150240CA-Short-Term Investments-Misc. Loans & rm Investments- TRIP160260CA-Short-Term Investments-Variation rm Investments-FV Derivatives-CIO160280150280590280Financial Control168200Short-term investments:****CL-Funds Held for vestment of cash collateral:**CA-Investment of Cash Collateral160400150400CA-Contra Investment of Cash Collateral-Foundations160410150410CA-Investment of Cash Collateral-FV Derivatives-CIO160420150420590400590420Investments held by trustees:CA-Investments Held by Trustees160300100300CA-Investments Held by Trustees - SPWBCA-Investments Held by Trustees - nts receivable:State and federal government:CA-A/R-State Appropriation-Operating160511CA-A/R-State Grants & Contracts160512100512CA-A/R-Federal Appropriations160513100513CA-A/R-Federal Grants & Contracts160514100514CA-Contra A/R- DOE Laboratories160519CA-A/R-State te -State Capital Lease**Addition 6/30/10140514100511100517TL 101
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 15ACCOUNTING MANUALFund GroupAccount Group Code TitleCurrentUnexpended RetirementPlantof IndebtInvestmentin PlantRenew &ReplaceLoanEndow 415(m)ASSETSCA-A/R-State Capital Lease-Settlement**100518CA-A/R-State-Allow for Uncollectible160521100521CA-A/R-Federal-Allow for Uncollectible160522100522CA-A/R-Federal Pell Grants160517Medical centers:CA-A/R-Medical CentersCA-A/R-Medical Centers-Allowance for UncollectibleContractual AllowanceCA-A/R-Medical Centers-Allowance for UncollectibleBad Debts160530160531160540Investment income:CA-A/R-Investment uxiliary Enterprises160561CA-A/R-Other-TRIP Investment Sales160552CA-A/R-Other-TRIP Investment Sales-Settlements160553CA-A/R-Other-STIP Investment Sales160562CA-A/R-Other-STIP Investment Sales-Settlements160563CA-A/R-Other-Commercial Paper Investment Sales110572CA-A/R-Other-Commercial Paper Investment SalesSettlements110573CA-A/R-Other-Investment 564CA-A/R-Other-Investment 565180565590565CA-A/R-Other-Student Tuition and Fees160566CA-A/R-Other-Local & Private Grants & Contracts160567CA-A/R-Other-Educational 71140571150571CA-A/R-Other-Auxiliary Enterprises-Allow forUncollectible160581CA-A/R-Other-Allow for ional Activities-Allow for Uncollectible160584CA-A/R-Other-Local & Private Grants & ContractsAllow for UncollectibleCA-A/R-Other-Student Tuition and Fees-Allow er-UCRP-Annuitants160577TL 101150582**Addition 6/30/10590571
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 16ACCOUNTING MANUALEXHIBIT A (Cont’d)Fund GroupAccount Group Code TitleCurrentUnexpended RetirementPlantof IndebtInvestmentin PlantRenew &ReplaceLoanEndow &SimilarAgencyEndowAgencyCurrentASSETSCA-Pollution Remediation Obligation RecoveryReceivableCA-Pollution Remediation Obligation RecoveryReceivable-Settlement160851160852Pledges receivable:CA-Pledges Receivable-Private Gifts-Pledges160568100568140568CA-Pledges Receivable-Private Gifts-PledgesAllowance for Uncollectible160583100583140583Current portion of notes and mortgages receivable:CA-Current Portion of Notes Receivable-Allowance forUncollectibleCA-Current Portion of Notes Receivable-Sale ofReceivable-SaleCA-Current Portion of Notes Receivable-Sale ofReceivable-Collateralized BorrowingCA-Current Portion of Notes Receivable-Sale ofFuture Revenues-SaleCA-Current Portion of Notes Receivable-Sale ofFuture Revenues-Collateralized BorrowingCA-Current Portion of Notes Receivable-Sale ofReceivable-InvestmentCA-Current Portion of Mortgages Receivable-LoansCA-Current Portion of Mortgages ReceivableCollectionsCA-Current Portion of Mortgages ReceivableAllowance for 60710CA-Inventories-Auxiliary Enterprises160720CA-Inventories-Medical Center160730Department of Energy receivable:CA-Department of Energy Receivable160890CA-A/R Labs Closeout160891CA-UCRP DOE Receivable-Terminated Contracts160892CA-UCRP DOE Receivable-LBNL160893CA-UCRP DOE Receivable-LLNL160894CA-OPEB DOE Receivable-LBNL160895Other current assets:CA-Other160900100900CA-Deferred Charges-General160810100810CA-Deferred Charges-Auxiliary Enterprises1608206/30/10110900140900TL 101415(m)
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 17ACCOUNTING MANUALFund GroupAccount Group Code TitleCurrentUnexpended RetirementPlantof IndebtInvestmentin PlantRenew &ReplaceLoanEndow erred Charges-Medical Center160830CA-Deferred Cost of IssuanceCA-Net Pension Asset100840110840160840CA-Other-Collateral Paid Under Interest Rate Swap110910**CA-Other-FV Derivatives-Non CIO160861**CA-Other Collateral Paid Based Upon DerivativeLiability Positions160862150862590862150911590911**Deferred outflows:**CA-Deferred Outflows-FV Derivative Deferral-CIO160911**CA-Deferred Outflows-FV Derivative Deferral-NonCIO160912Noncurrent Assets ortgage Loans161140101140111140151140NA-Investments-Real Estate161150101150111150151150NA-Investments-Misc. Loans & IP161170NA-Investments-FV 0161710151710161720151720591120Investment of cash collateral:NA-Investment of Cash Collateral**NA-Contra Investment of Cash CollateralFoundationsNA-Investment of Cash Collateral-FV DerivativesCIOInvestments held by trustees:NA-Investments Held by Trustees161200NA-Investments Held by Trustees-SPWBNA-Investments Held by Trustees - 0161210Pledges receivable:NA-Pledges Receivable-Private Gifts-PledgesNA-Pledges Receivable-Private Gifts-PledgesAllowance for UncollectibleNA-Pledges Receivable-Private 0141980161990101990141990Notes receivable:NA-Notes Receivable-Loans161310141310NA-Notes Receivable-Collections161320141320NA-Notes Receivable-Allow for Uncollectible161400141400TL 101**Addition 6/30/10591720
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 18ACCOUNTING MANUALEXHIBIT A (Cont’d)Fund GroupAccount Group Code TitleCurrentUnexpended RetirementPlantof IndebtInvestmentin PlantRenew &ReplaceLoanEndow &SimilarAgencyEndowAgencyCurrentASSETSNA-Notes Receivable-Sale of Receivable-SaleNA-Notes Receivable-Sale of ReceivableCollateralized BorrowingNA-Notes Receivable-Sale of Future RevenuesSaleNA-Notes Receivable-Sale of Future RevenuesCollateralized BorrowingNA-Notes Receivable-Sale of 141350161360141360161370Mortgages receivable:NA-Mortgages Receivable-Loans161510141510NA-Mortgages Receivable-Collections161520141520NA-Mortgages Receivable-Allow for Uncollectible161600141600Land, buildings, equipment, libraries and collections:Real Estate-Campus120110Real Estate-Medical Center120120Real Estate-3rd Party Activities120125Building & Structures-Campus120210Building & Structures-Medical Center120220Building & Structures-3rd Party Activities120225FixedEquipment-Campus 1Fixed Equipment-MedicalFixedEquipment-3rdCenter 1PartyActivities 1120230120240120235General Improvements-Campus120310General Improvements-Medical Center120320General Improvements-3rd Party Activities120325Software 5M-Campus120440Software 5M-Medical Center120450 5M-3rd120445Software Party Activities*Software 5M-Campus120460*Software 5M-Medical Center120470*Software 5M-3rd Party Activities1204651Beginning in FY 2007-2008, Fixed Equipment codes will remain valid, but will be combinedwith Buildings & Structures codes in all Corporate Financial Reporting System reports.*Change 6/30/10TL 101415(m)
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 19ACCOUNTING MANUALFund GroupAccount Group Code TitleCurrentUnexpendedPlantRetirementof IndebtInvestmentin PlantRenew &ReplaceLoanEndow dical 425Party ActivitiesLibrary Material & Library Collections (ex. Rarebooks)-CampusLibrary Material & Library Collections (ex. Rarebooks)- 3rd Party ActivitiesLibrary Rare Books & Rare Book CollectionsCampusLibrary Rare Books & Rare Book Collections-3rdParty Activities120510120515120520120525Construction in Progress-Campus120610Construction in Progress-Medical Center120620Construction inProgress-3rdParty Activities120625Intangible Assets-Campus120710Intangible Assets-Medical Center120720Intangible Assets-3rd Party Activities120725Infrastructure Assets-Campus120810Infrastructure Assets-Medical Center120820Infrastructure Assets-3rd Party Activities120825Special Collections-Excl Lib-Campus120910Special Collections-Excl Lib-Medical Center120920Special Collections-ExclLib-3rdParty Activities120925Less: Accumulated depreciation:*Accumulated Depreciation-Buildings & StructuresCampusAccumulated Depreciation-Buildings & StructuresMed CtrAccumulated Depreciation-Buildings & Structures3rd Party ActivitiesAccumulated Depreciation-GeneralImprovements-CampusAccumulated Depreciation-GeneralImprovements-Med CtrAccumulated Depreciation-GeneralImprovements-3rd Party ActivitiesAccumulated Depreciation-Software 5MCampusAccumulated Depreciation-Software 5M-MedCtrAccumulated Depreciation-Software 5M-3rdParty ActivitiesAccumulated Depreciation-Software 5MCampusTL 0121431121460*Change 6/30/10415(m)
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 20ACCOUNTING MANUALEXHIBIT A (Cont’d)Fund GroupAccount Group Code TitleCurrentUnexpendedPlantRetirementof IndebtInvestmentin PlantRenew &ReplaceLoanEndow d Depreciation-Software 5M-MedCtrAccumulated Depreciation-Software 5M-3rdParty Activities121470121432Accumulated Depreciation-Equipment-Med Ctr121480Accumulated Depreciation-Equipment-Campus121490Accumulated Depreciation-Equipment-3rd PartyActivitiesAccumulated Depreciation-Libr. Mat. & Libr.Collections (exc. Rare Books)-CampusAccumulated Depreciation-Libr. Mat. & Libr.Collections (exc. Rare Books)-3rd Party ActivitiesAccumulated Depreciation-Intangible AssetsCampusAccumulated Depreciation-Intangible AssetsMed CtrAccumulated Depreciation-Intangible Assets-3rdParty ActivitiesAccumulated Depreciation-InfrastructureCampusAccumulated Depreciation-Infrastructure-MedCtrAccumulated Depreciation-Infrastructure-3rdParty 10121820121830Department of Energy receivable:NA-UC OPEB DOE Receivable-LBNL161801NA-UCRP DOE Receivable161811NA-Compensated Absences DOE ReceivableLBNLNA-Compensated Absences DOE ReceivableLLNLNA-Compensated Absences DOE ReceivableLANL (Inactive6/1/06)161821161822161823Other noncurrent assets:NA-Other Assets-A/R-State161910NA-Other Assets-General161920NA-Other Assets-Auxiliary Enterprises161930NA-Other Assets-A/R161940NA-Other Assets-A/R-Auxiliary 960NA-Other Assets-A/R-Federal141960NA-Other Assets-Deferred Cost of IssuanceNA-Other Assets-Investment in Joint VentureOperating-OtherNA-Other Assets-Investment in Joint VentureNonoperating*Change 6/30/10121920161971161972TL 101415(m)
ACCOUNTING CODES: GENERAL LEDGERA-115-2Page 21ACCOUNTING MANUALFund GroupAccount Group Code TitleCurrentUnexpendedPlantRetirementof I
ACCOUNTING CODES: GENERAL LEDGER A-115-2 ACCOUNTING MANUAL Page 1 TL 101 6/30/10 ACCOUNTING CODES: GENERAL LEDGER . Contents . Page. I. Introduction 3 . II. Assignment and Use of Codes 5 . A. Location Codes 5 . B. Specific Account Codes 6 . 1. Balance Sheet Accounts 6 . 2. Revenue Accounts—Current Funds Group Only 6 . 3.
