75.40 - General Ledger Account Codes

This GL code is used to record the cost or par value of long-term securities or other assets that (a) are held primarily for the purpose of ... ReturntoCHAPTER75 75.40 GeneralLedgerAccountCodes 75.40.10 January1,2022 Sequentialbycodenumber GLCODE GENERALLEDGERCODE       0000-BUDGETARY&FULLTIMEEQUIVALENT(FTE)     0001 Estimatedcashreceipts 0002 Estimatedcashdisbursements 0003 Estimated25thmonthcashdisbursements 0004 Estimatedencumbrances 0005 EstimatedunallottedFTEs 0006 Estimatedaccruedreceipts 0064 Estimatedcontractexpenditures 0110 ApprovedestimatedFTEs 0111 AdjustedestimatedFTEs 0120 ActualFTEs 0130 AccruedFTEs 0139 Receivableliquidations 0140 FTEliquidations 0159 Liabilityliquidations 0311 Adjustedestimatedrevenue 0611 Approvedunallotted 0612 Adjustedunallotted 0613 Adjustedunallotted 0621 Approvedallotments 0622 Adjustedallotments 0623 Adjustedallotments 0631 Approvedreserve 0632 Adjustedreserve 0633 Adjustedreserve 0651 Federalcostallocationexpenditures 0910 Budgetarycontrol 0995 Expenditurecontrol 0998 Statisticalclearing       1000-ASSETSOTHERTHANCAPITAL       1100-CASH 1110 CashinBank 1120 UndepositedLocalCash 1130 PettyCash 1140 RestrictedCashandInvestments-CurrentOperations 1150 CashwithFiscalAgents       1200-INVESTMENTS 1205 Temporaryand/orPooledCashInvestments 1206 InvestmentswithLocalGovernmentInvestment Pool 1209 Short-TermPortionofLong-Term Investments 1210 Investments 1215 InvestmentsunderReverseRepurchaseAgreements 1216 CollateralheldunderSecuritiesLending Agreements 1218 InvestmentswithOSTSeparatelyManagedAgencyAccount 1219 InvestmentsinCommingledTrustFunds(SIB Only) 1220 UnamortizedPremiumsonInvestments 1230 UnamortizedDiscountsonInvestments 1240 RestrictedCashandInvestments-Noncurrent 1271 CommingledTrustFundsInvestments(SIB Only) 1272 CommingledTrustFundsUnamortizedPremiumson Investments(SIBOnly) 1273 CommingledTrustFundsUnamortizedDiscountson Investments(SIBOnly) 1278 CommingledTrustFundsValuationAllowance- Investments(SIBOnly) 1280 ValuationAllowance-Investments       1300-SHORT-TERMRECEIVABLES       1310and1320-SHORT-TERMRECEIVABLES 1311 TaxesReceivable 1312 AccountsReceivable 1313 NotesReceivable 1314 LoansReceivable 1315 CommingledTrustFundsInterestReceivable(SIB Only) 1316 InterestandDividendsReceivable 1317 OtherInterestReceivable 1318 UnbilledReceivables 1319 OtherReceivables 1320 Donations/PledgesReceivable 1321 LeaseReceivable 1323 InvestmentTradesPendingReceivable 1324 SalariesandFringeBenefitsReceivable 1328 TaxLiensReceivable       1340-ALLOWANCEFORUNCOLLECTIBLESHORT-TERMRECEIVABLES 1341 AllowanceforUncollectibleTaxesReceivable 1342 AllowanceforUncollectibleAccountsReceivable 1343 AllowanceforUncollectibleNotesReceivable 1344 AllowanceforUncollectibleLoansReceivable 1345 AllowanceforUncollectibleLeaseReceivable 1346 AllowanceforUncollectibleInterestReceivableon Investments 1347 AllowanceforUncollectibleOtherInterest Receivables 1348 AllowanceforUncollectibleTaxLiensReceivable 1349 AllowanceforUncollectibleOtherReceivables       1350-SHORT-TERMINTERGOVERNMENTALAND INTRAGOVERNMENTALRECEIVABLES 1350 DuefromOtherFunds-Advances 1351 DuefromFederalGovernment 1352 DuefromOtherGovernments 1353 DuefromOtherFunds 1354 DuefromOtherAgencies 1355 DuefromOtherFunds-PooledCashandInvestments 1359 DuefromComponentUnits       1380and1390-OTHERSHORT-TERMRECEIVABLES 1381 PremiumEstimatedReceivables 1382 L&ISelfInsuranceReceivables 1383 TravelAdvances       1400-INVENTORIES 1410 ConsumableInventories 1415 DonatedInventories 1420 MerchandiseInventories 1430 Work-in-ProcessInventories 1440 RawMaterialsInventories 1450 Livestock       1500-PREPAIDEXPENSES 1510 PrepaidExpenses       1600-LONG-TERMRECEIVABLES 1611 TaxesReceivable 1614 LoansReceivable 1615 AllowanceforForgivableLoans-Nonprofits 1619 OtherReceivables 1620 Donations/PledgesReceivables 1621 LeaseReceivable 1629 PresentValueAllowance(SACOnly)       1640-ALLOWANCEFORUNCOLLECTIBLELONG-TERM RECEIVABLES 1641 AllowanceforUncollectibleTaxesReceivable 1644 AllowanceforUncollectibleLoansReceivable 1645 AllowanceforUncollectibleLeaseReceivable 1649 AllowanceforUncollectibleOtherReceivables       1650-LONG-TERMINTERGOVERNMENTALAND INTRA-GOVERNMENTALRECEIVABLES 1651 DuefromFederalGovernment 1652 DuefromOtherGovernments 1653 DuefromOtherFunds 1654 DuefromOtherAgencies 1655 AllowanceforForgivableLoans-OtherGovernments 1659 DuefromComponentUnits 1667 DuefromOtherFunds-InternalLending(UWOnly)       1800-GENERALLONG-TERMOBLIGATIONSVALUATION 1810 AmountAvailableinDebtServiceFunds 1820 AmounttobeProvidedforRetirementofLong-Term Obligations       1900-OTHERASSETS 1910 UnamortizedDiscountsonBondsSold 1911 UnamortizedDiscountsonCertificatesof Participation 1919 OtherNoncurrentAssets 1950 InvestmentinJointVentures 1960 RestrictedNetPensionAsset       1970-DEFERREDOUTFLOWSOFRESOURCES 1971 DeferredOutflowsonCOPRefundings 1972 DeferredOutflowsonBondRefundings 1973 DeferredOutflowsonHedgingDerivativeInstruments 1974 DeferredOutflowsonPensions 1975 DeferredOutflowsonOtherPostemploymentBenefits 1976 DeferredOutflowonAssetRetirementObligations       2000-CAPITALASSETS       2100-NON-DEPRECIABLECAPITALASSETS 2110 Land 2120 TransportationInfrastructure-ModifiedApproach 2130 ArtCollections,LibraryReserveCollections,andMuseumandHistoricalCollections 2140 IntangibleAssetswithIndefiniteUsefulLives       2200-BUILDINGS 2210 BuildingsandBuildingImprovements 2220 AllowanceforDepreciation-BuildingsandBuildingImprovements       2300-IMPROVEMENTSOTHERTHAN BUILDINGS,LEASEHOLDIMPROVEMENTS,ANDINFRASTRUCTURE 2310 ImprovementsotherthanBuildings 2320 AllowanceforDepreciation-Improvementsother thanBuildings 2350 LeaseholdImprovements 2360 AllowanceforDepreciation-LeaseholdImprovements 2370 Infrastructure 2380 AllowanceforDepreciation-Infrastructure   2400-FURNISHINGS,EQUIPMENT,SOFTWARE,COLLECTIONS,ANDINTANGIBLES 2410 FurnishingsandEquipment 2420 AllowanceforDepreciation-FurnishingsandEquipment 2430 LibraryResources 2440 AllowanceforDepreciation-LibraryResources 2450 ArtCollections,LibraryReserveCollections,andMuseumandHistoricalCollections 2460 AllowanceforDepreciation-ArtCollections,LibraryReserveCollections,andMuseumandHistoricalCollections 2470 IntangibleAssetswithDefiniteUsefulLives 2480 AllowanceforAmortization–IntangibleAssets       2500-CONSTRUCTIONINPROGRESS 2510 ConstructioninProgress       2600-INTANGIBLERIGHT-TO-USELEASECAPITALASSETS 2610 LeaseAsset–Land 2620 AllowanceforAmortization–LandLeaseAsset 2630 LeaseAsset–Building 2640 AllowanceforAmortization–BuildingLeaseAsset 2650 LeaseAsset–Equipment 2660 AllowanceforAmortization–EquipmentLeaseAsset       3000-REVENUESANDOTHERFINANCING SOURCES       3100-ESTIMATEDREVENUES 3110 ApprovedEstimatedRevenues 3198 EstimatedRevenue-Original       3200-ACTUALREVENUES 3205 AccruedRevenues 3210 CashRevenues 3213 GainsandLossesonSalesofCapitalAssets 3215 ImmaterialAdjustmentstoPriorPeriods 3220 NoncashRevenues 3221 OtherFinancingSources 3225 RevenueAdjustments/Eliminations(GAAP) 3260 EstimatedAccruedRevenues       4300-CASHINCUSTODYOFSTATE TREASURER 4310 CurrentTreasuryCashActivity(OST Only) 4315 WarrantsOutstanding(OSTOnly) 4320 BeginningTreasuryCashBalanceAdministering Agency(OFMOnly) 4325 BeginningTreasuryCashBalance-Agency       5000-LIABILITIES       5100-SHORT-TERMLIABILITIES       5110-SHORT-TERMPAYABLES 5111 AccountsPayable 5112 InterestPayable 5113 ClaimsandJudgmentsPayable 5114 AnnuitiesPayable(LOTOnly) 5115 ContractsPayable 5116 RetainedPercentagesPayable 5117 ConstructionContractsPayable 5118 CurrentBenefitsClaimsPayable 5119 EmployeeInsuranceBenefitsPayable       5120,5130,and5140-SHORT-TERMACCRUED LIABILITIES 5121 MaturedBondsPayable 5122 MaturedInterestPayable 5123 InvestmentTradesPendingPayable 5124 AccruedSalariesandFringeBenefitsPayable 5125 AccruedVacationLeavePayable 5126 AccruedPrizesPayable(LOTOnly) 5127 AccruedSickLeavePayable 5128 AccruedCompensatoryTimePayable 5130 DuetoFiscalAgents 5140 DuetoTerminatedEmployees 5145 DuetoDeceasedEmployees'Estates 5148 L&IRetrospectiveProgramEstimatedPremiumRefundPayables 5149 L&IClaimsAdministrativeExpensePayable       5150-SHORT-TERMINTERGOVERNMENTALAND INTRAGOVERNMENTALPAYABLES 5150 DuetoOtherFunds-Advances 5151 DuetoFederalGovernment 5152 DuetoOtherGovernments 5153 DuetoOtherFunds 5154 DuetoOtherAgencies 5155 DuetoOtherFunds-PooledCashandInvestments 5156 DuetoOwnerFunds-LocalGovernmentInvestment Pool(OSTOnly) 5157 DuetoOwnerFunds-CommingledTrustFunds InvestmentIncome(SIBOnly) 5158 DuetoDepartmentofRevenue-Taxes 5159 DuetoPrimaryGovernment       5160-SHORT-TERMBONDSPAYABLE 5161 GeneralObligation(GO)BondsPayable 5162 RevenueBondsPayable 5163 LimitedObligationBondsPayable 5164 Zero-Coupon(GO)RateBondsPayable 5165 Zero-CouponBonds-AccretedInterestPayable 5167 GeneralRevenueBondsPayable-InternalLending(UWOnly) 5169 OtherBondsPayable       5170-SHORT-TERMINSTALLMENTSANDLEASES PAYABLE 5171 Installment-PurchaseContractsPayable 5172 Lease-to-OwnAgreementsPayable 5173 CertificatesofParticipation/NotesPayable 5174 Right-to-UseLeaseLiability   5180and5190-OTHERSHORT-TERM LIABILITIES 5180 PaidFamilyandMedicalLeaveDeductionsPayable 5181 EmployeeInsuranceDeductionsPayable 5182 EBTAuthorizedBenefitsPayable 5183 Long-TermSupportServicesDeductionsPayable 5184 TuitionBenefitsPayable 5185 NetPensionLiability 5186 OtherPostemploymentBenefitsLiability 5187 IndustrialInsuranceandMedicalAidDeductionsPayable 5188 SavingsBondDeductionsPayable 5189 GarnishmentDeductionsPayable 5190 UnearnedRevenues 5191 DepositsPayable 5193 LiabilityforUnclaimedPropertyRefunds 5194 LiabilityforCanceledWarrants/Checks 5195 DeferredExpenditureRecoveries 5196 ObligationsunderReverseRepurchaseAgreements 5197 ObligationsunderSecuritiesLending Agreements 5198 LoansPayable 5199 OtherLiabilities       5200-LONG-TERMOBLIGATIONS       5210,5220,and5240-LONG-TERM PAYABLES 5212 Zero-couponBonds-AccretedInterestPayable 5213 ClaimsandJudgmentsPayable 5216 RetainedPercentagesPayable 5225 AccruedVacationLeavePayable 5226 AnnuitiesPayable(LOTOnly) 5227 AccruedSickLeavePayable 5228 AccruedCompensatoryTimePayable 5247 LiabilityforDeferredCompensation       5250-LONG-TERMINTERGOVERNMENTALAND INTRA-GOVERNMENTALPAYABLES 5251 DuetoFederalGovernment 5252 DuetoOtherGovernments 5253 DuetoOtherFunds 5254 DuetoOtherAgencies 5258 DuetoOwnerFunds–OSTSeparatelyManagedAgencyInvestmentAccount 5259 DuetoPrimaryGovernment     5260-LONG-TERMBONDSPAYABLE 5261 GeneralObligation(GO)BondsPayable 5262 RevenueBondsPayable 5263 LimitedObligationBondsPayable 5264 Zero-CouponGORateBondsPayable 5267 GeneralRevenueBondsPayable–InternalLending(UWOnly) 5269 OtherBondsPayable       5270-LONG-TERMINSTALLMENTSANDLEASES PAYABLE 5271 Installment-PurchaseContractsPayable 5272 Lease-to-OwnAgreementsPayable 5273 CertificatesofParticipation/Payable 5274 Right-to-UseLeaseLiability       5280and5290-OTHERLONG-TERM OBLIGATIONS 5281 NetPensionLiability 5282 OtherPostemploymentBenefitsLiability 5284 TuitionBenefitsPayable 5285 BenefitsClaimsPayable 5286 ClaimsAdministrationExpensePayable(L&IOnly) 5287 PollutionRemediationObligation 5289 AssetRetirementObligation 5290 UnearnedRevenues 5291 DepositsPayable 5293 LiabilityforUnclaimedPropertyRefunds 5297 FeesPayable 5298 OtherObligations–CapitalRelated 5299 OtherObligations       5900-OTHERCREDITS 5910 UnamortizedPremiumsonBondsSold 5920 UnamortizedPremiumsonCOPsSold       5192,5265,5266,5268,5283,5288,5292,5294,and5295-DEFERREDINFLOWSOFRESOURCES 5192 UnavailableRevenues–Short-term 5265 DeferredInflowsonPensions 5266 DeferredInflowsonCOPRefundings 5268 DeferredInflowsonBondRefundings 5283 DeferredInflowsonHedgingDerivativeInstruments 5288 DeferredInflowsonIrrevocableSplit-InterestAgreements 5292 UnavailableRevenues–Long-term 5294 DeferredInflowsonOtherPostemploymentBenefits 5295 DeferredInflowsonRight-to-UseLeases       6000-BUDGETARYANDEXPENDITURE/EXPENSE CONTROL       6100-EXPENDITUREAUTHORITYANDESTIMATED EXPENDITURES 6110 ApprovedUnallottedExpenditureAuthority 6120 ApprovedLapsing       6200-ALLOTMENTS 6210 ApprovedAllotments 6215 EstimatedUnallottedExpenses       6300-RESERVES 6310 ApprovedReserves       6400-OTHERALLOTMENTCHARGES 6410 Encumbrances       6500-EXPENDITURES/EXPENSES 6505 AccruedExpenditures/Expenses 6510 CashExpenditures/Expenses 6511 Depreciation/AmortizationExpense 6512 AmortizationExpense 6514 CapitalAssetAcquisitionsbyLeaseAgreementsorCertificatesofParticipation 6515 BadDebtsExpense 6516 CostofGoodsSold 6525 ExpenseAdjustments/Eliminations(GAAP) 6560 EstimatedAccruedExpenditures/Expenses 6591 Depreciation/AmortizationExpense(GeneralCapitalAssetsSubsidiaryAccountOnly) 6592 InterestExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) 6593 AmortizationExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) 6594 PollutionRemediationExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) 6595 OtherPostemploymentBenefitsExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) 6596 ExcessContributionsforPensionBenefits(GeneralLong-TermSubsidiaryAccountOnly) 6597 CapitalAssetAdjustment(GeneralCapitalAssetsSubsidiaryAccountOnly) 6598 PensionExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) 6599 AssetRetirementObligationExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly)       7000-AFRS/TREASURYCLEARING       7100-IN-PROCESSCONTROL 7110 ReceiptsIn-Process 7120 WarrantsIn-Process/ACH(AutomatedClearingHouse)PaymentsIn-Process 7130 WarrantCancellationsIn-Process 7140 JournalVouchersIn-Process       9000-FUNDBALANCEANDNETPOSITION   9100-BUDGETARYCONTROL 9100 BudgetaryControlSummary       9110,9120,and9130–NONSPENDABLE FUNDBALANCE 9110 NonspendablePermanentFundPrincipal 9112 NonspendablePermanentFunds–UnrealizedGain/Loss 9120 NonspendableConsumableInventories 9130 NonspendableStudentLoansReceivable 9131 NonspendableReceivables–Long-Term       9200–RESTRICTEDFUNDBALANCE 9230 RestrictedforHigherEducation 9231 RestrictedforPermanentFunds-RealizedInvestmentLosses 9232 RestrictedforEducation 9234 RestrictedforTransportation 9235 RestrictedforBondCovenants 9238 RestrictedforOtherPurposes 9240 RestrictedforHumanServices 9242 RestrictedforWildlifeandNaturalResources 9244 RestrictedforLocalGrantsandLoans 9246 RestrictedforSchoolConstruction 9248 RestrictedforStateFacilities 9250 RestrictedforBudgetStabilization 9252 RestrictedforDebtService 9255 RestrictedforCashandInvestmentswithEscrowAgentsandTrustees 9260 RestrictedforPollutionRemediationLiabilities 9265 RestrictedforAssetRetirementObligations 9270 RestrictedforUnspentBondProceeds 9271 RestrictedforOperationsandMaintenanceReserve 9272 RestrictedforRepairandReplacementReserve 9273 RestrictedforRevenueStabilization 9274 RestrictedforUnspentGARVEEBondProceeds 9275 RestrictedforDeferredSalesTax 9283 RestrictedforThirdTierDebtService 9284 RestrictedforFourthTierDebtService 9285 RestrictedforGARVEEBondDebtService       9310,9320,9330,and9340–COMMITTEDFUNDBALANCE 9310 CommittedforHigherEducation 9311 CommittedforEducation 9320 CommittedforTransportation 9321 CommittedforOtherPurposes 9323 CommittedforHumanServices 9324 CommittedforWildlifeandNaturalResources 9325 CommittedforLocalGrantsandLoans 9330 CommittedforStateFacilities 9340 CommittedforDebtService       9370-ASSIGNEDFUNDBALANCE 9370 AssignedforWorkingCapital(OFMOnly) 9372 AssignedforOtherPurposes       9390-UNASSIGNEDFUNDBALANCE 9390 Unassigned       9510,9513and9514-BUDGETARYRESERVES 9510 ReservedforEncumbrances 9513 ReservedforEncumbrancesforReappropriatedCapitalAppropriations 9514 ReservedforEncumbrancesforContinuingOperatingExpenditureAuthority       9350,9400and9545-PROPRIETARY/GOVERNMENT-WIDENETPOSITION 9350 NetInvestmentinCapitalAssets(OFMOnly) 9400 AccumulatedEarnings(Losses) 9410 RestrictedNetPosition 9450 UnrestrictedNetPosition(OFMOnly) 9545 RestrictedforUnemploymentCompensation 9546 RestrictedforPensions       9550and9600–NETPOSITIONRESTRICTEDFORPENSIONSANDOTHERTRUSTS 9550 RestrictedforPensions 9551 RestrictedforDeferredCompensationParticipants 9554 RestrictedforLocalGovernmentPooledInvestmentsParticipants 9584 RestrictedforCustodial 9601 RestrictedforMembers(DRSOnly) 9602 RestrictedforTAP3Annuity(DRSOnly) 9603 RestrictedforBenefits(DRSOnly) 9604 RestrictedforBenefits-Medical(DRSOnly) 9607 RestrictedforHigherEducationRetirementPlanSupplementalBenefits(DRSOnly) 9608 RestrictedforMembersDefinedContributions-SIB (DRSOnly) 9609 RestrictedforMembersDefinedContributions- Self-Directed(DRSOnly)       9700–FUNDBALANCE/NETPOSITIONCHANGESANDCORRECTIONS 9720 PriorPeriodMaterialCorrections(OFMOnly) 9721 FundTypeReclassificationChanges(OFMOnly) 9722 AccountingPolicyChanges(OFMOnly) 9723 CapitalAssetPolicyChanges       9800-GENERALCAPITALASSETSVALUATION 9850 InvestmentinGeneralCapitalAssets       9900-AFRSCLEARING 9910 CurrentPeriodClearing(SubsidiaryAccounts Only) 9920 CurrentPeriodClearing(AllFundTypes ExceptSubsidiaryAccounts) 9940 ReserveClearing(DRSOnly) 9998 BeginningBalanceClearing(OFM Only)     75.40.20 January1,2022 Sequentialbycodenumberwith description GLCODE GENERALLEDGERCODEDESCRIPTION   0000-BUDGETARY&FULLTIMEEQUIVALENT(FTE)ACCOUNTS 0001 Estimatedcashreceipts Cashreceiptsareanymoneys(e.g.,checks,cash,warrants,creditordebitcardamounts,orautomatedclearinghouse(ACH)transfers)receivedbythestateduringaperiodregardlessofwhenthemoneysareearned. 0002 Estimatedcashdisbursements Cashdisbursementsareanymoneys(e.g.,checks,cash,warrants,creditordebitcardamounts,andACHtransferspaidbythestateduringaperiodregardlessofwhentherelatedobligationsareincurred. 0003 Estimated25thmonthcashdisbursements ThisGLcodeisusedtorecordestimatedcashdisbursementsatyear-end. 0004 Estimatedencumbrances ThisGLcodeisusedtorecordestimatedencumbrances. 0005 EstimatedunallottedFTEs ThisGLcodeisusedtorecordestimatedunallottedFTEs. 0006 Estimatedaccruedreceipts ThisGLcodeisusedtorecordestimatedaccruedreceipts. 0064 Estimatedcontractexpenditures ThisGLcodeisusedtorecordestimatedcontractexpenditures. 0110 ApprovedestimatedFTEs Equivalentof2088hoursofworkinafiscalyear. "Approved"indicatesthatOFMhasreviewedandapprovedtheallotment. 0111 AdjustedestimatedFTEs Equivalentof2088hoursofworkinafiscalyear. "Adjusted"indicatesthatthisisanallotmentchangemadebytheagencyandisnotreviewedandapprovedbyOFM. 0120 ActualFTEs ThisGLcodeisusedtorecordFTEsdisbursedfromJuly1toJune30. 0130 AccruedFTEs ThisGLcodeisusedtorecordFTEsthathavenotyetbeendisbursed. 0139 Receivableliquidations ThisGLcodeisusedtorecordreceivableliquidations. 0140 FTEliquidations ThisGLcodeisusedtorecordFTEliquidations(DSHSandHCA). 0159 Liabilityliquidations ThisGLcodeisusedtorecordliabilityliquidations. 0311 Adjustedestimatedrevenue ThebalanceofthisGLcoderepresentsrevenuesestimatedtobereceivedduringthebiennium. AdjustedmeansOFMdoesnotreviewandapprovetheseestimates. 0611 Approvedunallotted(Opt.#1Object) Expenditureauthoritynotspecificallyscheduledforexpenditure. ApprovedmeansOFMhasreviewedandapprovedtheseestimates. 0612 Adjustedunallotted(Opt.#1Src.&Opt.#2) Expenditureauthoritynotspecificallyscheduledforexpenditure. AdjustedmeansOFMdoesnotreviewandapprovetheseestimates. 0613 Adjustedunallotted(Opt.#1Object) Expenditureauthoritynotspecificallyscheduledforexpenditure. AdjustedmeansOFMdoesnotreviewandapprovetheseestimates. 0621 Approvedallotments(Opt.#1Object) Monthlyestimatesbyobjectandaccount,reviewedandapprovedbyOFM. 0622 Adjustedallotments(Opt.#1Src.&Opt.#2) Monthlyestimatesbyobjectandaccount(Option1)orbyobject(Option2)adjustedbytheagencyandnotapprovedbyOFM. 0623 Adjustedallotments(Opt.#1Object) Monthlyestimatesbyobjectandaccount(Option1)adjustedbytheagencyandnotapprovedbyOFM. 0631 Approvedreserve(Opt.#1Object) ThebalanceofthisGLcoderepresentsamountstransferredfromallottedtoreservestatusforlegislativeappropriations. ApprovedindicatestheallotmentisapprovedbyOFM. 0632 Adjustedreserve(Opt.#1Src.&Opt.#2) ThebalanceofthisGLcoderepresentsamountstransferredfromallottedtoreservestatusforlegislativeappropriations. AdjustedrepresentsanallotmentchangenotreviewedbyOFM. 0633 Adjustedreserve(Opt.#1Object) ThebalanceofthisGLcoderepresentsamountstransferredfromallottedtoreservestatusforlegislativeappropriations. AdjustedrepresentsanallotmentchangenotreviewedbyOFM. 0651 Federalcostallocationexpenditures ThisGLcodeisusedtorecordfederalcostallocationexpenditures. 0910 Budgetarycontrol ThisGLcodeisusedinAFRSasanoffsetforenteringactivitytogeneralledgeraccounts. ThebalanceofthisGLcodeshouldbezero. 0995 Expenditurecontrol ThisGLcodeisusedinAFRSasanoffsetforenteringactivitytogeneralledgeraccounts. ThebalanceofthisGLcodeshouldbezero. 0998 Statisticalclearing ThisGLcodeisusedinAFRSasanoffsetforenteringactivitytogeneralledgeraccounts.       1000-ASSETSOTHERTHANCAPITAL       1100-CASH 1110 CashinBank ThisGLcodeisusedtorecordallcashinthe bank.Thisincludesdemandaccountssuchascheckingandsavingsaccounts. Fortreasuryandtreasurytrustfunds,onlytheStateTreasurerusesthis GLcode.Forlocalfunds,thisGLcodeisusedbytheindividualstate agency. 1120 UndepositedLocalCash ThisGLcodeisusedtorecord cashonhandreceivedbyanagencyfordepositintoabankaccountoutsidethetreasury. 1130 PettyCash ThisGLcodeisusedtorecordpettycashonhand orinbankaccountsforthepurposeofmakingchangeorpayingsmall obligations. 1140 RestrictedCashandInvestments -CurrentOperations ThisGLcodeisusedtorecordrestrictedcashandinvestmentsheldbyescrowagentsandtrusteesthatwillbeusedincurrentoperationsforthepaymentofcurrentliabilities. Examplesincludeamountsheldpursuanttoathirdpartyagreementthatwillbeexpendedforcurrentoperationsandamountsheldtoliquidateacurrentliabilitysuchastheretainedpercentageofcontractspayable. 1150 CashwithFiscalAgents ThisGLcodeisusedtorecordcashdepositedwithfiscalagentsforthepaymentofstateobligations. Amountsheldmayberestricted.       1200-INVESTMENTS 1205 Temporaryand/orPooledCashInvestments ThisGLcodeisusedtorecordthetemporaryand/orpooled investmentofsurpluscashbalancesorthoseinvestmentsthatarereadily convertibletoknownamountsofcashandsoneartheirmaturitywhenpurchasedthattheypresentinsignificant riskofchangesinvaluebecauseofchangesininterestrates. 1206 InvestmentswithLocalGovernmentInvestment Pool ThisGLcodeisusedtorecordthetemporary investmentofsurplusfundswiththeLocalGovernmentInvestmentPool. Statewide,allGLCodes1206and5156aretobeinbalance. 1209 Short-TermPortionofLong-TermInvestments ThisGLcodeisusedtorecordtheportionof long-terminvestmentsthatwillmaturewithinoneyear.Thiswouldinclude investmentspurchasedinacurrentorpriorperiodthatarenowwithin12 monthsofmaturity,exceptthoseinGLCode1205. 1210 Investments ThisGLcodeisusedtorecordthecostorparvalueoflong-termsecuritiesorotherassetsthat(a)areheldprimarilyforthepurposeofincomeorprofitand(b)havepresentservicecapacitybasedsolelyontheabilitytogeneratecashortobesoldtogeneratecash. Theseareinvestmentsthatdonotqualifyas“Temporaryand/orPooledCashInvestments”(GLCode1205)or“Short-TermPortionofLong-TermInvestments”(GLCode1209). Fairvalueadjustmentsarerecordedto“ValuationAllowance–Investments”(GLCode1280). ChangesinfairvaluearereportedinGLCode1280. PremiumsarereportedinGLCode1220andDiscountsarereportedinGLCode1230. 1215 InvestmentsunderReverseRepurchase Agreements ThisGLcodeisusedtorecordthecarryingvalue ofinvestmentsunderlyingreverserepurchaseandsimilar agreements. 1216 CollateralheldunderSecuritiesLending Agreements ThisGLcodeisusedtorecordthecarryingvalue ofthecashandsecuritiesreceivedascollateralfromtheborrowerunder securitieslendingagreementswherethestatehastheabilitytopledgeor sellthecollateral.CorrespondingliabilitiesarerecordedinGLCode 5197. 1218 InvestmentswithOSTSeparatelyManagedAgencyAccount ThisGLcodeisusedtorecordagencyinvestmentofsurplusfundswithOSTintheSeparatelyManagedStateAgencyInvestmentAccount.Statewide,allGLCodes1218and5258aretobeinbalance. 1219 InvestmentsinCommingledTrustFunds(SIB Only) ThisGLcodeisusedtorecordcashcontributions ofnonagencytypefundstocommingledtrustfunds.Attheendofafiscal year,thisGLcodeistoequalzero. 1220 UnamortizedPremiumsonInvestments ThisGLcodeisusedtorecordthatportionofthe excessoftheamountpaidforsecuritiesovertheirfacevaluethathas notyetbeenamortized. 1230 UnamortizedDiscountsonInvestments ThisGLcodeisusedtorecordthatportionofthe excessofthefacevalueofsecuritiesovertheamountpaidforthemthat hasnotyetbeenamortized. 1240 RestrictedCashandInvestments-Noncurrent ThisGLcodeisusedtorecordcashandinvestmentsheldbyescrowagentsandtrusteesthatarerestrictedandwillnotbeusedincurrentoperations. Examplesincludeamountsheldpursuanttoanadvancerefundingagreement;amountsrestrictedbydebtcovenantfortheacquisitionorconstructionofnoncurrentassets;oramountsheldintrustpursuanttoathirdpartyagreementthatwillnotbeusedincurrentoperations. 1271 CommingledTrustFundsInvestments(SIBOnly) ThisGLcodeisusedsolelyincommingledtrust fundstorecordthevalueoflong-termsecuritiesandrealestateheldfor theproductionofincome. 1272 CommingledTrustFundsUnamortizedPremiumson Investments(SIBOnly) ThisGLcodeisusedsolelyincommingledtrust fundstorecordthatportionoftheexcessofamountspaidforsecurities overtheirfacevaluethathasnotyetbeenamortized. 1273 CommingledTrustFundsUnamortizedDiscountson Investments(SIBOnly) ThisGLcodeisusedsolelyincommingledtrust fundstorecordthatportionoftheexcessofthefacevalueofsecurities overamountspaidforthemthathasnotyetbeenamortized. 1278 CommingledTrustFundsValuationAllowance- Investments(SIBOnly) ThisGLcodeisusedsolelyincommingledtrust fundstorecordfairvaluechangesininvestmentsinworkers'compensation andpensiontrustfunds.ThisGLcodeisnottobeusedinfundswith investmentsaccountedforonacostbasis. 1280 ValuationAllowance-Investments ThisGLcodeisusedtorecordfairvaluechanges (increasesanddecreases)relatingtoinvestments.     1300-SHORT-TERMRECEIVABLES   Receivablesthataredueorexpectedtobecollectedwithinoneyear.       1310and1320-SHORT-TERM RECEIVABLES 1311 TaxesReceivable ThebalanceofthisGLcoderepresentsthe uncollectedportionoftaxesreceivable,includingassociatedinterestand penaltycharges. 1312 AccountsReceivable ThebalanceofthisGLcoderepresentsamounts owedonopenaccountsfromprivateindividualsororganizationsforgoods andservicesfurnishedbythestate.Althoughtaxesreceivableareforms ofaccountsreceivable,theyaretoberecordedandreportedseparatelyin eitherGLCode1311or1328. 1313 NotesReceivable ThebalanceofthisGLcoderepresentsthe uncollectedportionofnotesreceivable.Anoteisdefinedasan unconditionalwrittenpromise,signedbythemaker,topayacertainsum ofmoneyondemandoratafixedordeterminablefuturetimeeithertothe bearerortotheorderofapersondesignatedtherein.Notesreceivable maybeheldbythestateasadesignatedpayeeorbyendorsement. 1314 LoansReceivable ThebalanceofthisGLcoderepresentsthe uncollectedportionofloansreceivable.Loansaredefinedasamounts whichhavebeenloanedtoindividualsororganizationsexternaltothe state,includingnotestakenassecurityforsuchloans. 1315 CommingledTrustFundsInterestReceivable(SIB Only) ThebalanceofthisGLcoderepresentstheamount ofinterestreceivableoncommingledtrustfundsinvestments. 1316 InterestandDividendsReceivable ThebalanceofthisGLcoderepresentstheamount ofinterestanddividendsreceivableoninvestments. 1317 OtherInterestReceivable ThebalanceofthisGLcoderepresentstheamount ofinterestreceivableonstatecontractandloanprograms. 1318 UnbilledReceivables ThebalanceofthisGLcoderepresentsthe estimatedamountofaccountsreceivablenotyetbilledtorecipientsof governmentgoodsandservices. 1319 OtherReceivables ThebalanceofthisGLcoderepresentsother receivablesbilledorsupportedbyotherevidenceofindebtedness. 1320 Donations/PledgesReceivable ThebalanceofthisGLcoderepresentstheamount ofprivatedonationpledgesduewithinoneyearwheretheeligibility requirementsaremetandthepromiseisverifiable,andtheresourcesare measurableandprobableofcollection. 1321 LeaseReceivable ThebalanceofthisGLcoderepresentstheuncollectedportionofleasesreceivableforstateassetsleasedtoindividualsororganizationsexternaltothestate. 1323 InvestmentTradesPendingReceivable ThisGLcodeisusedtorecordthevalueofthe pendingproceedsdueatsettlementdateforinvestmentsalesrecordedona tradedatebasis. 1324 SalariesandFringeBenefitsReceivable ThebalanceofthisGLcoderepresentsreceivablesduefromindividualsororganizationsforsalariesandfringebenefits. 1328 TaxLiensReceivable ThebalanceofthisGLcoderepresentslegal claimsagainstpropertythathavebeenexercisedbecauseofnonpaymentof delinquenttaxes,interest,andpenalties.Amountsaccumulatedinthis GLcodeincludedelinquenttaxes,interestandpenaltiesreceivable thereon,andcostsofconvertingdelinquenttaxesintotax liens.       1340-ALLOWANCEFORUNCOLLECTIBLESHORT-TERM RECEIVABLES   Thebalancesoftheseallowanceaccountsareequal tothesumoftheamountsestimatedtobeuncollectiblefromthecurrent receivableaccountsdescribedabove.Anetreceivablebalanceisreported onthefinancialstatementsbydeductingtheallowancefromthereceivable balance. 1341 AllowanceforUncollectibleTaxesReceivable ThebalanceofthisGLcoderepresentstheportion oftaxesreceivablethatisestimatedwillneverbecollected. 1342 AllowanceforUncollectibleAccountsReceivable ThebalanceofthisGLcoderepresentstheportion ofaccountsreceivablethatisestimatedwillneverbe collected. 1343 AllowanceforUncollectibleNotesReceivable ThebalanceofthisGLcoderepresentstheportion ofnotesreceivablethatisestimatedwillneverbecollected. 1344 AllowanceforUncollectibleLoansReceivable ThebalanceofthisGLcoderepresentstheportion ofloansreceivablethatisestimatedwillneverbecollected. 1345 AllowanceforUncollectibleLeaseReceivable ThebalanceofthisGLcoderepresentstheportionofleasesreceivablethatisestimatedwillneverbecollected. 1346 AllowanceforUncollectibleInterestReceivableon Investments ThebalanceofthisGLcoderepresentstheportion ofinterestreceivableoninvestmentswhichisestimatedwillneverbe collected. 1347 AllowanceforUncollectibleOtherInterest Receivable ThebalanceofthisGLcoderepresentstheportion ofinterestreceivableonassetsotherthantaxesandinvestmentswhichis estimatedwillneverbecollected. 1348 AllowanceforUncollectibleTaxLiensReceivable ThebalanceofthisGLcoderepresentstheportion oftaxliensreceivablethatisestimatedwillneverbe collected. 1349 AllowanceforUncollectibleOtherReceivables ThebalanceofthisGLcoderepresentstheportion ofotherreceivableswhichisestimatedwillneverbecollected.       1350-SHORT-TERMINTERGOVERNMENTALAND INTRAGOVERNMENTALRECEIVABLES 1350 DuefromOtherFunds-Advances ThebalanceofthisGLcoderepresentsadvancesduefromotherfundswithinanagency.ThisGLcodeistobeaccompaniedbyavalidfundcodeinthegeneralledgersubsidiary.Withinanagency,allGLCodes1350and5150aretoequaleachother. 1351 DuefromFederalGovernment ThebalanceofthisGLcoderepresentsamountsdue fromfederalagencies. 1352 DuefromOtherGovernments ThebalanceofthisGLcoderepresentsamountsdue fromcounties,municipalities,schooldistricts,otherlocalunitsof government,Indiantribes,andotherstates. 1353 DuefromOtherFunds ThebalanceofthisGLcoderepresentsamountsdue fromotherfundswithinanagency.ThisGLcodeistobeaccompaniedbya validfundcodeinthegeneralledgersubsidiary.Withinanagency,allGL Codes1353and5153aretoequaleachother. 1354 DuefromOtherAgencies ThebalanceofthisGLcoderepresentsamountsdue fromotherstateagencies.ThisGLcodeistobeaccompaniedbyavalid stateagencycodeinthegeneralledgersubsidiary.Statewide,allGL Codes1354and5154aretobeinbalance;therefore,everyeffortshould bemadetocommunicatewiththeotherstateagenciesinvolved. 1355 DuefromOtherFunds-PooledCashandInvestments ThebalanceofthisGLcoderepresentsamountsdue fromafundwithinanagencyintowhichsurpluscashbalancesfromother fundshavebeenpooledforthepurposeofmakinginvestments.Withinan agency,allGLCodes1355and5155aretoequaleachother. 1359 DuefromComponentUnits ThebalanceofthisGLcoderepresentsamountdue fromthestate’sdiscretecomponentunits,forexamplethestate’s financingauthorities.       1380and1390–OTHERSHORT-TERMRECEIVABLES 1381 PremiumEstimatedReceivables ThebalanceofthisGLcoderepresentsthecurrentportionoftheestimateofpremiumsdueforindustrialinsuranceandfamilyandmedicalleaveinsurance. 1382 L&ISelf-InsuranceReceivables ThebalanceofthisGLcoderepresentsthecurrentportionofworkers'compensationamountsduefromself-insuredemployers. 1383 TravelAdvances ThebalanceofthisGLcoderepresentstheamountofoutstandingtraveladvances.     1400–INVENTORIES 1410 ConsumableInventories ThebalanceofthisGLcoderepresentsthecost(orfairvalueifdonated)ofinventoriesofconsumablematerials,supplies,andfoodstuffs. 1415 DonatedInventories ThebalanceofthisGLcoderepresentsthevalueofinventoriablefederallydonatedcommoditiesandotherdonatedinventoriableitems. 1420 MerchandiseInventories ThebalanceofthisGLcoderepresentsthecostof goodsheldforresaleratherthanforuseinoperations. 1430 Work-in-ProcessInventories ThebalanceofthisGLcoderepresentsthevalue ofitemsoftangiblepersonalpropertythatareinprocessofproduction forsaleintheordinarycourseofbusiness. 1440 RawMaterialsInventories ThebalanceofthisGLcoderepresentsthevalue ofitemsoftangiblepersonalpropertythataretobecurrentlyconsumed eitherdirectlyorindirectlyintheproductionofgoodsorservicestobe availableforsale. 1450 Livestock ThebalanceofthisGLcoderepresentsthecostof livestockthataretobeconsumedeitherdirectlyorindirectlyinthe productionofgoodsorservicestobeavailableforsale(excludes educational,laboratoryandresearchanimals).     1500-PREPAIDEXPENSES 1510 PrepaidExpenses ThebalanceofthisGLcoderepresentstheamount ofdisbursementsmadeforbenefitsnotyetreceived.Prepaidexpenses differfromdeferredchargesinthatprepaidexpensesarespreadovera shorterperiodoftimeandareregularrecurringcostsof operations.     1600-LONG-TERMRECEIVABLES   Long-TermReceivablesarethosewhicharenotdue orexpectedtobecollectedwithin12months. 1611 TaxesReceivable ThebalanceofthisGLcoderepresentsthe long-termportionoftaxesandtaxliensreceivable,includingthe associatedinterestandpenaltycharges. 1614 LoansReceivable ThebalanceofthisGLcoderepresentsthe long-termportionofloansreceivable.Loansaredefinedasamountswhich havebeenloanedtoindividualsororganizationsexternaltothestate, includingnotestakenassecurityforsuchloans. 1615 AllowanceforForgivableLoans–Nonprofits ThebalanceofthisGLcodeoffsetsforgivableloanstononprofitorganizations. 1619 OtherReceivables ThebalanceofthisGLcoderepresentslong-term otherreceivablesbilledorsupportedbyotherevidencesof indebtedness. 1620 Donations/PledgesReceivable ThebalanceofthisGLcoderepresentsthe long-termamountofprivatedonationpledgesnotduewithintwelvemonths wheretheeligibilityrequirementsaremetandthepromiseisverifiable, andtheresourcesaremeasurableandprobableofcollection. 1621 LeaseReceivable ThebalanceofthisGLcoderepresentsthelong-termportionofleasesreceivableforstateassetsleasedtoindividualsororganizationsexternaltothestate. 1629 PresentValueAllowance(SACOnly) ThisGLcodeisusedtorecordanoffsettoGLCode1619OtherReceivablesinaccordancewithGASBStatementNo.62toreporttheactuarialpresentvalueofOtherReceivables.       1640-ALLOWANCEFORUNCOLLECTIBLELONG-TERM RECEIVABLES   Thebalancesoftheseallowanceaccountsareequal tothesumoftheamountsestimatedtobeuncollectiblefromthelong-term receivableaccountsdescribedabove.Anetreceivablebalanceisreported onthefinancialstatementsbydeductingtheallowancefromthereceivable balance. 1641 AllowanceforUncollectibleTaxesReceivable ThebalanceofthisGLcoderepresentstheportion oflong-termtaxesandtaxliensreceivablethatisestimatedwillnever becollected. 1644 AllowanceforUncollectibleLoansReceivable ThebalanceofthisGLcoderepresentstheportion oflong-termloansreceivablethatisestimatedwillneverbe collected. 1645 AllowanceforUncollectibleLeaseReceivable ThebalanceofthisGLcoderepresentstheportionoflong-termleasesreceivablethatisestimatedwillneverbecollected. 1649 AllowanceforUncollectibleOtherReceivables ThebalanceofthisGLcoderepresentstheportion oflong-termotherreceivablesthatisestimatedwillneverbe collected.       1650-LONG-TERMINTERGOVERNMENTALAND INTRA-GOVERNMENTALRECEIVABLES 1651 DuefromFederalGovernment ThebalanceofthisGLcoderepresentslong-term amountsduefromfederalagencies. 1652 DuefromOtherGovernments ThebalanceofthisGLcoderepresentslong-term amountsduefromcounties,municipalities,schooldistricts,otherlocal unitsofgovernment,Indiantribes,andotherstates. 1653 DuefromOtherFunds ThebalanceofthisGLcoderepresentslong-term amountsduefromotherfundswithinanagency.ThisGLcodeistobe accompaniedbyavalidfundcodeinthegeneralledgersubsidiary.Within anagency,allGLCodes1653and5253aretoequaleachother. 1654 DuefromOtherAgencies ThebalanceofthisGLcoderepresentslong-term amountsduefromotherstateagencies.ThisGLcodeistobeaccompanied byavalidstateagencycodeinthegeneralledgersubsidiary.Statewide, allGLCodes1654and5254aretobeinbalance;therefore,everyeffort shouldbemadetocommunicatewiththeotherstateagencies involved. 1655 AllowanceforForgivableLoans–OtherGovernments ThebalanceinthisGLcodeoffsetstheamountofforgivableloanstoothergovernments. 1659 DuefromComponentUnits ThebalanceofthisGLcoderepresentsamountsdue fromthestate’sdiscretecomponentunits,forexamplethestate’s financingauthorities. 1667 DuefromOtherFunds- InternalLending(UWOnly) ThebalanceofthisGLcoderepresentsamountsduefromtheUniversityofWashington(UW)internallendingprogramforcentralborrowingtothebusinessunit/department/auxiliaryactivity.WithintheUW,GLCodes1667,5167,and5267aretoequaleachother.     1800-GENERALLONG-TERMOBLIGATIONSVALUATION 1810 AmountAvailableinDebtServiceFunds ThebalanceofthisGLcoderepresentstheamount offundbalanceavailableindebtservicefundsfortheretirementof generallong-termobligations.ThebalanceisrecordedintheGeneral Long-TermObligationsSubsidiaryAccount. 1820 AmounttobeProvidedforRetirementofLong-Term Obligations ThebalanceofthisGLcoderepresentstheamount tobeprovidedfromtaxesorothergeneralrevenuestoretireoutstanding generallong-termobligations.ThebalanceisrecordedintheGeneral Long-TermObligationsSubsidiaryAccount.     1900-OTHERASSETS 1910 UnamortizedDiscountsonBondsSold ThebalanceofthisGLcoderepresentstheoriginalissuediscount(OID)onthesaleofbondsthatremainstobeamortizedovertheremaininglifeofthebonds. ThisGLcodeisusedwhenOIDismaterialinproprietaryandtrustfundsaswellasforgovernment-widereporting(whichusetheeconomicresourcesmeasurementfocusandaccrualbasisofaccounting). Governmentalfunds(whichusethemodifiedaccrualbasisofaccountingandcurrentfinancialresourcesmeasurementfocus)recordOIDtoGLCode3210RevenueSourceCode0862“OriginalIssueDiscount-Bonds.” 1911 UnamortizedDiscountsonCertificatesofParticipation ThebalanceofthisGLcoderepresentstheoriginalissuediscount(OID)onthesaleofcertificatesofparticipation(COP)thatremainstobeamortizedovertheremaininglifeoftheCOP.ThisGLcodeisusedwhenOIDismaterialinproprietaryandtrustfundsaswellasforgovernment-widereporting(whichusetheeconomicresourcesmeasurementfocusandaccrualbasisofaccounting).Governmentalfunds(whichusethemodifiedaccrualbasisofaccountingandcurrentfinancialresourcesmeasurementfocus)recordOIDtoGLCode3221RevenueSourceCode0868“OriginalIssueDiscount-COPs.” 1919 OtherNoncurrentAssets ThisGLcodeisusedtorecordothernoncurrentassetssuchasunamortizedbondinsurancecosts. 1950 InvestmentinJointVentures ThisGLcodeisusedtorecordexplicit,measurableequityinterestsinjointventures. 1960 RestrictedNetPensionAsset ThebalanceofthisGLcoderepresentsthestate’sproportionateshareofoverfundeddefinedbenefitpensionplans.     1970–DEFERREDOUTFLOWSOFRESOURCES   Deferredoutflowsofresourcesrepresentaconsumptionofnetpositionbythestatethatisapplicabletoafuturereportingperiod. 1971 DeferredOutflowsonCertificateofParticipation(COP)Refundings ThebalanceofthisGLcoderepresentstheremainingdifference(debitbalance)betweentheproceedsoftherefunding(new)COPandthenetcarryingvalueoftherefunded(old)COP. ThedeferredchargeisamortizedusingGLcode6512inproprietaryaccountsandGLcode6593intheGeneralLong-TermObligationsSubsidiaryAccountwithSubobjectWB“Amortization.” 1972 DeferredOutflowsonBondRefundings ThebalanceofthisGLcoderepresentstheremainingdifference(debitbalance)betweentheproceedsoftherefunding(new)bondsandthenetcarryingvalueoftherefunded(old)bonds. ThedeferredchargeisamortizedusingGLcode6512inproprietaryaccountsandGLcode6593intheGeneralLong-TermObligationsSubsidiaryAccountwithSubobjectWB“Amortization.” 1973 DeferredOutflowsonHedgingDerivativeInstruments ThebalanceofthisGLcoderepresentsthedecreaseinfairvalueofhedgingderivativeinstrumentswherethehedgeditemsareneitherassetsnorliabilitiesreportedatfairvalue. 1974 DeferredOutflowsonPensions ThebalanceofthisGLcoderepresentsdeferredoutflowsofresourcesrelatedtopensionsarisingfromcertainchangesinthenetpensionliability. AmountsdeferredareamortizedthroughpensionexpenseusingsubobjectBP“NetPensionLiabilityAdjustment(ProprietaryAccountsOnly)”orWP“NetPensionLiabilityAdjustment(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 1975 DeferredOutflowsonOtherPostemploymentBenefits ThebalanceofthisGLcoderepresentsdeferredoutflowsofresourcesrelatedtootherpostemploymentbenefits(OPEB)arisingfromcertainchangesinthenetOPEBliability.AmountsdeferredareamortizedthroughOPEBexpenseusingsubobjectBR“OtherPostemploymentBenefitsExpense(ProprietaryAccountsOnly)”orWR“OtherPostemploymentBenefitsExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 1976 DeferredOutflowonAssetRetirementObligations ThebalanceofthisGLcoderepresentsdeferredoutflowsofresourcesrelatedtoassetretirementcostsforresourcesthatwillbeneededtopermanentlyremoveatangibleassetfromservice. ThedeferredchargeisamortizedusingGLcode6512inproprietaryaccountsandGLcode6599intheGeneralLong-TermObligationsSubsidiaryAccountwithSubobjectWG“AssetRetirementObligationExpense.”       2000-CAPITALASSETS   Capitalassetsaretangibleorintangibleassetsheldandusedinstateoperations,whichhaveaservicelifeofmorethanoneyearandmeetthestate'scapitalizationpolicy.Capitalassetsofthestateincludeland,infrastructure,improvementstoland,buildings,leaseholdimprovements,vehicles,furnishings,equipment,collections,andallothertangibleandintangibleassetsthatareusedinstateoperations. GeneralLedgeraccountsareassignedtothefollowingtypesofcapitalassetsthatmeetthestate'scapitalizationpolicy: Non-DepreciableCapitalAssets DepreciableCapitalAsset       2100–NON-DEPRECIABLECAPITALASSETS 2110 Land ThebalanceofthisGLcoderepresentsthe originalcost,orestimatedvalueattimeofdonation,oflandownedby thestate.Landalsoincludeslanduserightswithindefiniteusefullives,suchaseasements,mineral,timber,andwaterrights,acquiredwiththepurchaseoftheunderlyingland. 2120 TransportationInfrastructure-ModifiedApproach ThebalanceofthisGLcoderepresentsthecostofthestatehighwaysystemoperatedbytheDepartmentofTransportation.Theseassetsnormallyarestationaryinnatureandcanbepreservedforasignificantlygreaternumberofyearsthanmostcapitalassets,andincluderoads,bridges,tunnels,anddrainagesystemsrelatedtoroads.Infrastructureincludedinthiscategoryusethemodifiedapproachtodepreciation.(Depreciabletransportationinfrastructureandallotherinfrastructureassetsarecategorizedunder"Infrastructure"GLCode2370). 2130 ArtCollections,LibraryReserveCollections,andMuseumandHistoricalCollections ThebalanceofthisGLcoderepresentsthecostofindividualworksofartoragroupoforiginalartworks,documentsandbookswithhistoricalorliterarysignificance,andartifacts.Theitemsinthiscategoryhaveusefullivesthatarenotdiminishedovertimeandmeetthecriteriaforanon-capitalizablecollection(refertoSubsection30.20.22.a),butarecapitalizedatthediscretionoftheagency. 2140 IntangibleAssetswithIndefiniteUsefulLives ThebalanceofthisGLcoderepresentsthecostofpurchasedorconstructedintangibleassetsforwhichtherearenofactorsthatlimittheusefullifeoftheassetsuchaspermanenteasementsforwaterrightsnotacquiredwithalandpurchase. RefertoGLCode2470"IntangibleAssetswithDefiniteUsefulLives"andGL2110"Land."       2200-BUILDINGS 2210 BuildingsandBuildingImprovements ThebalanceofthisGLcoderepresentsthecostofpermanentbuildingsandanycapitalizedimprovementstosuchbuildings.Itdoesnotincludefurniture,fixtures,orotherequipmentnotanintegralpartofthebuilding,orleaseholdimprovementsthatareseparatelycategorized. 2220 AllowanceforDepreciation-BuildingsandBuildingImprovements ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeofbuildings.Buildingsmaybedepreciatedeitherasawholeorbyindividualcomponent.       2300-IMPROVEMENTSOTHERTHAN BUILDINGS,LEASEHOLDIMPROVEMENTS,ANDINFRASTRUCTURE 2310 ImprovementsotherthanBuildings ThebalanceofthisGLcoderepresentsthecostofpermanentimprovementswhichaddvaluetolandsuchasfences,retainingwalls,etc. 2320 AllowanceforDepreciation-Improvementsother thanBuildings ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeofassetscapitalizedasimprovementsotherthanbuildings. 2350 LeaseholdImprovements ThebalanceofthisGLcoderepresentsthecostofbuildings,structuralalterations,andimprovementsaddedtoleasedproperty. 2360 AllowanceforDepreciation-LeaseholdImprovements ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeoftheleaseholdimprovements,ortheremainingtermofthelease,whicheverisshorter. 2370 Infrastructure ThebalanceofthisGLcoderepresentsthecostofdepreciablelong-livedcapitalassetsthatnormallyarestationaryinnatureandpreservedforasignificantlygreaternumberofyearsthanmostcapitalassets.Examplesincluderoads,bridges,sidewalks,lightingsystems,andwaterandsewersystems.Infrastructureincludedinthiscategorymaynotusethemodifiedapproachtodepreciation.RefertoGLCode2120"TransportationInfrastructure-ModifiedApproach. 2380 AllowanceforDepreciation-Infrastructure ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeofinfrastructure.       2400-FURNISHINGS,EQUIPMENT,COLLECTIONS,ANDINTANGIBLES 2410 FurnishingsandEquipment ThebalanceofthisGLcoderepresentstheacquisitioncostoffurnishings,equipment,andothertangiblepropertynotincludedelsewherewithausefullifeofmorethanoneyear. 2420 AllowanceforDepreciation-FurnishingsandEquipment ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeofassetscapitalizedasfurnishingsandequipment. 2430 LibraryResources ThebalanceofthisGLcoderepresentsthecostofitemsthatareloanedout,suchasbooks,periodicals,andmicrofilm,thatbecomeunusableordatedandrequirereplacement.Theseareitemswhoseusefullivesarediminishedbydisplay,educationalorresearchapplications,oruse. Thisdoesnotincludecertainlibraryreservecollectionswithhistoricalorliterarysignificancewherespecificcriteriahavebeenmetandwhoseusefullivesarenotdiminishedovertime.RefertoSubsection30.20.22.a. 2440 AllowanceforDepreciation-LibraryResources ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeoflibraryresources. 2450 ArtCollections,LibraryReserveCollections,andMuseumandHistoricalCollections ThebalanceofthisGLcoderepresentsthecostofindividualworksofartoragroupofitemsoforiginalartwork,documentsandbookswithhistoricalorliterarysignificance,andartifactswhoseusefullivesdiminishovertimebydisplayoreducationalorresearchapplications.Thiswouldincludeitemssubjecttodeteriorationduetoweather. Thisdoesnotincludecertainartcollections,libraryreservecollections,ormuseumandhistoricalcollectionswherespecificcriteriahavebeenmetandwhoseusefullivesarenotdiminishedovertime.RefertoSubsection30.20.22.a. 2460 AllowanceforDepreciation-ArtCollections,LibraryReserveCollections,andMuseumandHistoricalCollections ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeofartcollections,libraryreservecollections,andmuseumandhistoricalcollections. 2470 IntangibleAssetswithDefiniteUsefulLives ThebalanceofthisGLcoderepresentsthecostsofpurchasedorinternallydevelopedintangibleassetsforwhichtherearefactorsthatlimittheusefullifeoftheasset. Factorsthatcouldlimittheusefullifeofanintangibleassetincludelegal,contractual,regulatory,technological,orimpairmentofuse. Examplesincludesoftware,patents,trademarksandcopyrights. RefertoGLCode2140"IntangibleAssetswithIndefiniteUsefulLives." 2480 AllowanceforAmortization–IntangibleAssets ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflecttheexpirationoftheestimatedservicelifeofintangibleassets.     2500-CONSTRUCTIONINPROGRESS 2510 ConstructioninProgress ThebalanceofthisGLcoderepresentsthecostofconstructionworkundertakenbutnotyetsubstantiallycompleted,accepted,andplacedintoservice.     2600-INTANGIBLERIGHT-TO-USELEASECAPITALASSETS 2610 LeaseAsset–Land ThebalanceofthisGLcoderepresentsthepresentvalueoftheminimumpaymentsexpectedtobemade,atagreementinception,forthestate’srighttouseanotherentity’sland. 2620 AllowanceforAmortization–LandLeaseAsset ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflectthedecreaseintheusefullifeoftherighttousetheunderlyingassetovertheleaseterm. 2630 LeaseAsset–Building ThebalanceofthisGLcoderepresentsthepresentvalueoftheminimumpaymentsexpectedtobemade,atagreementinception,forthestate’srighttouseanotherentity’sbuildingorstructure. 2640 AllowanceforAmortization–BuildingLeaseAsset ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflectthedecreaseintheusefullifeoftherighttousetheunderlyingassetovertheleaseterm. 2650 LeaseAsset–Equipment ThebalanceofthisGLcoderepresentsthepresentvalueoftheminimumpaymentsexpectedtobemade,atagreementinception,forthestate’srighttouseanotherentity’sequipmentorotherassetsnotspecifiedelsewhere. 2660 AllowanceforAmortization–EquipmentLeaseAsset ThebalanceofthisGLcoderepresentsaccumulatedcreditsmadetoreflectthedecreaseintheusefullifeoftherighttousetheunderlyingassetovertheleaseterm.     3000-REVENUESANDOTHERFINANCING SOURCES     3100-ESTIMATEDREVENUES 3110 ApprovedEstimatedRevenues ThebalanceofthisGLcoderepresentsrevenues estimatedtobereceivedduringthebiennium.ApprovedmeansOFMhasreviewedandapprovedtheseestimates. 3198 EstimatedRevenue-Original ThebalanceofthisGLcoderepresentsoriginalbudgetrevenues estimatedtobereceivedduringthebiennium.     3200-ACTUALREVENUES 3205 AccruedRevenues ThisGLcodeisusedtorecordaccruedrevenues whentheGAAPrevenuerecognitioncriteria,pertinenttothefundtype,is met.ThisGLcodeistobeusedwithanoffsettingentrytothe appropriatereceivableorliabilityaccount. 3210 CashRevenues ThisGLcodeisusedtorecordallrevenue receiptsincludingundepositedreceiptsreceivedfromJuly1toJune30. ThisGLcodemayalsobeusedbyuniqueAFRSagenciestorecordaccrued revenuesduringtheyearbutistobeadjustedatyear-endtoreflectonlyrevenuesactuallyreceived. 3213 GainsandLossesonSalesofCapital Assets ThisGLcodeisusedtorecorddifferencesbetween thenetbookvalueofcapitalassetsandtheactualcompensationreceivedin disposingoftheassets.Revenuesourcecode0418"GainsandLosseson SalesofCapitalAssets"istobeusedwiththisGLcode.(Used onlyinenterprise,internalservice,andpension trustfunds.) 3215 ImmaterialAdjustmentstoPriorPeriods ThisGLcodeisusedtorecordadjustmentsto beginningfundequityaccountsthatarelessthanthematerialitycriteria fortheparticular"GAAPRoll-UpFund."TheGLcodeisalsousedtorecord theliquidationofover-estimatedaccruedexpenditures.Revenuesource code0485"ImmaterialPriorPeriodAdjustments,"orrevenuesourcecode 0486"RecoveriesofPriorExpenditureAuthorityExpenditures,"istobeusedwith thisGLcode,respectively. 3220 NoncashRevenues ThisGLcodeisusedtorecordallnoncash revenues(e.g.,amortizationofpremiumsand/ordiscountsoninvestments; changesinthefairvalueofinvestments).Thiscodeisnottobeused forrevenuethatwillbereceivedincashinafutureperiod. 3221 OtherFinancingSources ThisGLcodeisusedtorecordallother financingsources,suchasacquisitionsofcapitalassetsthrough leaseagreementsorcertificatesofparticipation(COPs).Generally,an offsettingentrytoGLCode6514istobemade.Thiscodeisusedonlyingovernmentalfunds.Inmostcases,GLCode3221shouldequalGLcode6514. 3225 RevenueAdjustments/Eliminations(GAAP) ThisGLcodeisusedinallottedfundswhena differenceoccursintheGAAPandbudgetaryrecordingofanaccounting event.Forexample,whenrecordingthesaleofacapitalassetinan allottedenterprisefund,itisnecessarytodebitcashandaccumulated depreciationandcreditthecapitalasset,thendebitorcredit,as appropriate,GLCode3213.Forbudgetaryreporting,itisalsonecessary todebitthisGLcodeandcreditGLCode3210forthecashreceived. 3260 EstimatedAccruedRevenues ThisGLcodeisusedattheendofthebienniumto recordaccruedrevenueswhentheGAAPrevenuecriteriapertainingtothe fundtypeismetbuttheexactamountisnotknown.       4300-CASHINCUSTODYOFSTATE TREASURER 4310 CurrentTreasuryCashActivity(OSTOnly) ThisGLcodeisusedtorecordalltreasurycash activitywithinabienniumthathasbeenrecordedbytheStateTreasurer. Thein-processcontrolaccounts(GLCodeseries7XXX)aretobeusedfor cashactivitythathasoccurredasofJune30,buthasnotbeenrecorded bytheStateTreasurer. 4315 WarrantsOutstanding(OSTOnly) ThisGLcodeisusedtorecordwarrantsissuedby agenciesthathavenotbeenredeemedbytheStateTreasurer,canceledby theagency,orcanceledbytheStatuteofLimitations. 4320 BeginningTreasuryCashBalanceAdministrating Agency(OFMOnly) ThisisasystemgeneratedGLaccountthatrepresents thepriorbiennium'sJune30endingtreasurycashbalanceforafundas presentedinthestate'sComprehensiveAnnualFinancialReport. 4325 BeginningTreasuryCashBalance-Agency Thisisasystem-generatedGLcodethatrepresents theportionofthepriorbiennium'sJune30endingtreasurycashbalance foranaccountthatpertainstoaparticularreportingstateagency.The balanceofthisGLcodeisincludedinGLCode4320,"BeginningTreasury CashBalance,"ontheadministeringagency'sgeneralledger.Asystem generatedoffsettingcredittoGLCode4325isalsoprovidedonthe administeringagency'sgeneralledgertoavoidoverstatingbeginningcash inthefund.Therefore,atthefundlevelallamountsinGLCode4325are tonetouttoazerobalance.AllcorrectionstoGLCode4325aretobe madebythefund'sadministeringagencytoadjustthecashbalancesof boththeadministeringand/orotheragencies. GLCode4325doesnotapplytolocalcashinagencyfundsoutsidethe StateTreasury.     5000–LIABILITIES     5100-SHORT-TERMLIABILITIES   Short-termliabilitiesgenerallyarethosethat areexpectedtobepaidwithintwelvemonths.       5110-SHORT-TERMPAYABLES 5111 AccountsPayable ThebalanceofthisGLcoderepresentsamounts owingonopenaccountsforgoodsandservicesreceivedbyJune 30. 5112 InterestPayable ThebalanceofthisGLcoderepresentstheamount ofinterestowedonaccountsandcontractspayable. 5113 ClaimsandJudgmentsPayable ThebalanceofthisGLcoderepresentsactualor estimatedamountsowedastheresultofcourtdecisionsoradministrative actions. 5114 AnnuitiesPayable(LOTOnly) ThebalanceofthisGLcoderepresentstheshort-termportionoflotteryprizeannuitiespayable. 5115 ContractsPayable ThebalanceofthisGLcoderepresentstheamount ofobligationsforcontractsoutstandingandpayable. 5116 RetainedPercentagesPayable ThebalanceofthisGLcoderepresentsthe percentageofthetotalcontractpricethatisnotpaidpendingfinal inspectionorthelapseofaspecifiedtimeperiod. 5117 ConstructionContractsPayable ThebalanceofthisGLcoderepresentsamountsdue oncontractsfortheconstructionofbuildingsandother improvements. 5118 CurrentBenefitsClaimsPayable ThebalanceofthisGLcoderepresentsthecurrentportionofthefollowing:theactuarialpresentvalueofworkers'compensationliabilitytopayfutureindustrialinsuranceclaimsandsimilarbenefitstoqualifyingindividualssustainingwork-relatedinjuries;familyandmedicalleaveliabilitytopayfuturefamilyandmedicalleavebenefitstoqualifyingindividuals. 5119 EmployeeInsuranceBenefitsPayable ThebalanceofthisGLcoderepresentsthe actuarialvalueofemployeeinsuranceclaimspayablebytheHealthCare Authority.       5120,5130,and5140-SHORT-TERMACCRUED LIABILITIES 5121 MaturedBondsPayable ThebalanceofthisGLcoderepresentsamountsof unpaidbondsthathavereachedorpassedmaturitydate. 5122 MaturedInterestPayable ThebalanceofthisGLcoderepresentsamountsof payablebutunpaidinterestonbonds. 5123 InvestmentTradesPendingPayable ThisGLcodeisusedtorecordtheamountduefor investmentacquisitionsbetweentradedateandsettlementdate. 5124 AccruedSalariesandFringeBenefitsPayable ThebalanceofthisGLcoderepresentssalaries andfringebenefitsearnedbutnotpaid. 5125 AccruedVacationLeavePayable ThebalanceofthisGLcoderepresentssalaries andassociatedpayrollrelatedpaymentsfortheamountofvacationleave owedbutnotpaid. 5126 AccruedPrizesPayable(LOTOnly) ThebalanceofthisGLcoderepresentsamountsof potentiallotteryprizespayableforalloutstandingtickets distributed. 5127 AccruedSickLeavePayable ThebalanceofthisGLcoderepresentssalaries andassociatedpayrollrelatedpaymentsfortheestimatedamountof accumulatedsickleavethatisprobablethestatewillcash out. 5128 AccruedCompensatoryTimePayable ThebalanceofthisGLcoderepresentssalaries andassociatedpayrollrelatedpaymentsfortheamountofcompensatorytimeowedbutnotpaid. 5130 DuetoFiscalAgents ThebalanceofthisGLcoderepresentsamountsdue tofiscalagents. 5140 DuetoTerminatedEmployees ThebalanceofthisGLcoderepresentsamountsdue tomembersofapublicemployee'sretirementsystemwhohaveresigned,or whohavebeenterminatedforreasonsotherthandeath,priorto retirement. 5145 DuetoDeceasedEmployees'Estates ThebalanceofthisGLcoderepresentsamountsdue toestatesofdeceasedemployees. 5148 L&IRetrospectiveProgramEstimatedPremiumRefundPayables ThebalanceofthisGLcoderepresentsthecurrentportionoftheactuarialestimateofpremiumsduebacktoemployersparticipatingintheprogram. 5149 L&IClaimsAdministrationExpensePayable ThebalanceofthisGLcoderepresentsthecurrentportionoftheactuarialestimateoftheworkers'compensationliabilitytopayfutureadministrationexpensesforoperatingtheworkers'compensationplan.       5150-SHORT-TERMINTERGOVERNMENTALAND INTRAGOVERNMENTALPAYABLES 5150 DuetoOtherFunds-Advances ThebalanceofthisGLcoderepresentsadvancesduetootherfundswithinanagency.ThisGLaccountistobeaccompaniedbyavalidfundcodeinthegeneralledgersubsidiary.Withinanagency,allGLCodes1350and5150aretoequaleachother. 5151 DuetoFederalGovernment ThebalanceofthisGLcoderepresentsobligations duetofederalagencies. 5152 DuetoOtherGovernments ThebalanceofthisGLcoderepresentsobligations duetocounties,municipalities,schooldistricts,otherlocalunitsof governments,Indiantribes,andotherstates. 5153 DuetoOtherFunds ThebalanceofthisGLcoderepresentsamountsdue tootherfundswithinanagency.ThisGLcodeistobeaccompaniedbya validfundcodeinthegeneralledgersubsidiary.Withinanagency,allGL Codes1353and5153aretoequaleachother. 5154 DuetoOtherAgencies ThebalanceofthisGLcoderepresentsamountsdue tootherstateagencies.ThisGLcodeistobeaccompaniedbyavalid stateagencycodeinthegeneralledgersubsidiary.Statewide,allGL Codes1354and5154aretobeinbalance;therefore,everyeffortshould bemadetocommunicatewiththeotherstateagenciesinvolved. 5155 DuetoOtherFunds-PooledCashandInvestments ThebalanceofthisGLcoderepresentsamountsdue tootherfundswithinanagencythatpooledtheirsurpluscashbalances intoasinglefundforthepurposeofmakinginvestments.Withinan agency,allGLCodes1355and5155aretoequaleachother. 5156 DuetoOtherFunds-LocalGovernmentInvestment Pool(OSTOnly) ThebalanceofthisGLcoderepresentsamountson depositwiththeLocalGovernmentInvestmentPoolthatareduetoowner funds.StatewideallGLCodes1206and5156aretobein balance. 5157 DuetoOwnerFunds-CommingledTrustFunds InvestmentIncome(SIBOnly) ThebalanceofthisGLcoderepresentscashand noncashinvestmentincomerecordedincommingledtrustfundsthataredue toownerfunds. 5158 DuetoDepartmentofRevenue-Taxes ThebalanceofthisGLcoderepresentstaxes collectedbutnotreportedtotheDepartment ofRevenue.ThisGLcodeistobeusedinlieuofGLCode5154andisnottobeaccompaniedbyanentryinthegeneral ledgersubsidiary. 5159 DuetoPrimaryGovernment ThebalanceofthisGLcoderepresentsamountsdue fromthestate’sdiscretecomponentunitstotheprimarygovernmentofthe state.       5160-SHORT-TERMBONDSPAYABLE 5161 GeneralObligationBondsPayable ThebalanceofthisGLcoderepresentstheprincipalportionofbondsmaturingwithinoneyearthataresecuredbyanunconditionalpledgeofthefullfaithandcreditandtaxingpowerofthestate. 5162 RevenueBondsPayable ThebalanceofthisGLcoderepresentstheprincipalportionofbondsmaturingwithinoneyearthataresecuredbyspecificsourcesofrevenueanddonotinvolveapledgeofthefullfaithandcreditofthestate. 5163 LimitedObligationBondsPayable ThebalanceofthisGLcoderepresentstheprincipalportionofbondsmaturingwithinoneyearandpayablefromdedicatedrevenues. 5164 Zero-CouponBondsPayable ThebalanceofthisGLcoderepresentstheissuevaluematuringwithinoneyear. 5165 Zero-CouponBonds-AccretedInterestPayable ThebalanceofthisGLcoderepresentstheaccretedinterestonzero-couponbondsmaturingwithinoneyear. 5167 GeneralRevenueBondsPayable- InternalLending(UWOnly) ThebalanceofthisGLcoderepresentstheoutstandingprincipalonbondsmaturingwithoneyearthatarepayablefromUniversityofWashington(UW)generalrevenues. Theseamountsareduetotheinternallendingprogramforcentralborrowingfromthebusinessunit/department/auxiliaryactivity. WithintheUW,GLCodes1667,5167,and5267aretoequaleachother. 5169 OtherBondsPayable ThebalanceofthisGLcoderepresentstheprincipalportionofbondsmaturingwithinoneyearandnotclassifiableunderanyoftheotherbondpayablegeneralledgeraccounts.       5170-SHORT-TERMINSTALLMENTSANDLEASES PAYABLE 5171 Installment-PurchaseContractsPayable ThebalanceofthisGLcoderepresentsthecurrent portionsofthepresentvalueoftotalfuturestipulatedpaymentson installment-purchasecontracts. 5172 Lease-to-OwnAgreementsPayable ThebalanceofthisGLcoderepresentsthecurrent portionsofthepresentvalueoftotalfuturestipulatedpaymentson lease-to-ownagreements. 5173 CertificatesofParticipation/NotesPayable ThebalanceofthisGLcoderepresentstheportionofthecertificatesofparticipationpayableissuedthrough theOfficeofStateTreasurerforqualifyingassetpurchasesunder39.94RCWthatarematuringwithinoneyear. 5174 Right-to-UseLeaseLiability ThebalanceofthisGLcoderepresentsthecurrentportionofthepresentvalueoftotalfuturepaymentsoftherighttouseanotherentity’sasset,otherthansubscription-basedinformationtechnology.       5180and5190-OTHERSHORT-TERM LIABILITIES 5180 PaidFamilyandMedicalLeaveDeductionsPayable ThebalanceinthisGLcoderepresentstheemployer’sshareandamountsdeductedfromemployees’payforpaidfamilyandmedicalleavepremiumsandsurcharges. 5181 EmployeeInsuranceDeductionsPayable ThebalanceinthisGLcoderepresentsamountsheldforpurchaseofemployeemedicalinsurance. Themoneyisderivedfromemployeepayrolldeductionsandthestate’sshareofhealthinsurancepremiums. 5182 EBTAuthorizedBenefitsPayable ThebalanceinthisGLcoderepresentsEBT benefitsthathavebeenauthorizedbuthavenotyetbeenpaid. 5183 Long-TermSupportServicesDeductionsPayable ThebalanceinthisGLcoderepresentsamountsdeductedfromemployees’payforlong-termsupportservicespremiums. 5184 TuitionBenefitsPayable ThebalanceinthisGLcoderepresentsthe short-termportionofamountsheldforthepurchaseoftuitionunitsunder theadvancedcollegetuitionpaymentprogram. 5185 NetPensionLiability ThebalanceofthisGLcoderepresentstheshort-termportionofthestate’sproportionateshareoftheliabilitytoretirees,beneficiaries,terminatedemployees,andcurrentcoveredemployeesentitledtobenefitsprovidedthroughdefinedbenefitpensionplans. 5186 OtherPostemploymentBenefitsLiability ThebalanceofthisGLcoderepresentstheshort-termportionofthestate’sliabilityforotherpostemploymentbenefits(OPEB)providedtoretirees. 5187 IndustrialInsuranceandMedicalAidDeductionsPayable ThebalanceinthisGLcoderepresentsamountsdeductedfromemployees'payformedicalaid,andtheemployershareofthemedicalaidandindustrialinsurance. 5188 SavingsBondDeductionsPayable ThebalanceinthisGLcoderepresentsamounts heldforfuturepurchasesofU.S.GovernmentSavingsBonds.Themoneysare derivedfrommiscellaneousdeductionsfromemployees'pay. 5189 GarnishmentDeductionsPayable ThebalanceinthisGLcoderepresentsamounts deductedfromemployees'payforgarnishmentsandleviesandheldfor subsequentdistributionasorderedbythecourts. 5190 UnearnedRevenues ThebalanceofthisGLcoderepresentsamountsforwhichtheassetrecognitioncriteriahavebeenmet,butforwhichtheearningsprocessisnotcomplete. 5191 DepositsPayable ThebalanceofthisGLcoderepresentsamounts payablefordepositsmadebycustomersorcontractors. 5193 LiabilityforUnclaimedPropertyRefunds ThebalanceofthisGLcoderepresentsthe short-termportionofunclaimedpropertyheldbythestatethatis expectedtoberefundedtoclaimants. 5194 LiabilityforCanceledWarrants/Checks ThisGLcodeisusedtorecordliabilitiesarising fromthecancellationofwarrantsorchecks. 5195 DeferredExpenditureRecoveries ThebalanceofthisGLcoderepresentsamountsfor whichtheassetrecognitioncriteriahavebeenmet,butforwhichthe recognitioncriteriafortheexpenditurerecoverieshavenotbeen met. 5196 ObligationsunderReverseRepurchaseAgreements ThisGLcodeisusedtorecordliabilitiesarising fromreverserepurchaseandsimilaragreements. 5197 ObligationsunderSecuritiesLending Agreements ThisGLcodeisusedtorecordtheliabilities arisingfromsecuritieslendingagreementsthatrequiretherecordingof collateralcashandsecuritiesasassets. 5198 LoansPayable ThisGLcodeisusedtoreflectthebalancesof anyotheroutstandingshort-termloanspayableauthorizedbystatuteto meetcurrentobligations. 5199 OtherLiabilities ThebalanceofthisGLcoderepresentsother currentliabilities.     5200-LONG-TERMOBLIGATIONS   Long-TermObligationsgenerallyarethosethatarenotexpectedtobepaidwithinthenexttwelvemonths.Long-termobligationsresultingfromactivitiesinproprietaryandfiduciaryfundsareaccountedforinthefundsthemselves.Long-termobligationsingovernmentalfunds,thatarenotintendedtobepaidfromexpendableavailablefinancialresources,aregenerallyaccountedforintheGeneralLong-TermObligationsSubsidiaryAccount.       5210,5220,and5240-LONG-TERM PAYABLES 5212 Zero-CouponBonds-AccretedInterestPayable ThebalanceofthisGLcoderepresentstheamountofinterestaccretedbutnotduewithinthenextyearonzero-couponbondspayable. 5213 ClaimsandJudgmentsPayable ThebalanceofthisGLcoderepresentsthe long-termactualorestimatedamountsowedastheresultofcourt decisionsoradministrativeactions. 5216 RetainedPercentagesPayable ThebalanceofthisGLcoderepresentsthe long-termpercentageofthetotalcontractpricethatisnotpaidpending finalinspectionorthelapseofaspecifiedtimeperiod. 5225 AccruedVacationLeavePayable ThebalanceofthisGLcoderepresentsthe noncurrentportionofsalariesandassociatedpayrollpaymentsforthe amountofvacationleaveowedbutnotpaid. 5226 AnnuitiesPayable(LOTOnly) ThebalanceofthisGLcoderepresentsthe long-termportionoflotteryprizeannuitiespayable. 5227 AccruedSickLeavePayable ThebalanceofthisGLcoderepresentsthe noncurrentportionofsalariesandassociatedpayrollrelatedpaymentsfor theestimatedamountofaccumulatedsickleavethatisprobablethestate willcashout. 5228 AccruedCompensatoryTimePayable ThebalanceofthisGLcoderepresentsthe noncurrentportionofsalariesandassociatedpayrollrelatedpaymentsfor theamountofcompensatorytimeowedbutnotpaid. 5247 LiabilityforDeferredCompensation ThebalanceofthisGLcoderepresentsthe long-termamountspayableforemployeedeferredcompensation.       5250-LONG-TERMINTERGOVERNMENTALAND INTRA-GOVERNMENTALPAYABLES 5251 DuetoFederalGovernment ThebalanceofthisGLcoderepresentslong-term obligationsduetofederalagencies. 5252 DuetoOtherGovernments ThebalanceofthisGLcoderepresentslong-term obligationsduetocounties,municipalities,schooldistricts,otherlocal unitsofgovernment,Indiantribesandotherstates. 5253 DuetoOtherFunds ThebalanceofthisGLcoderepresentslong-term amountsduetootherfundswithinanagency.ThisGLcodeistobe accompaniedbyavalidfundcodeinthegeneralledgersubsidiary.Within anagency,allGLCodes1653and5253aretoequaleachother. 5254 DuetoOtherAgencies ThebalanceofthisGLcoderepresentslong-termamountsduetootherstateagencies.ThisGLcodeistobeaccompaniedbyavalidstateagencycodeinthegeneralledgersubsidiary.Statewide,allGLCodes1654and5254aretobeinbalance;therefore,everyeffortshouldbemadetocommunicatewiththeotherstateagenciesinvolved. 5258 DuetoOwnerFunds–OSTSeparatelyManagedAgencyInvestmentAccount ThebalanceofthisGLcoderepresentsamountsondepositwiththeOSTSeparatelyManagedStateAgencyInvestmentAccountthatareduetoownerfunds.Statewide,allGLCodes1218and5258aretobeinbalance. 5259 DuetoPrimaryGovernment ThebalanceinthisGLcoderepresentsthe long-termportionoftheamountsduefromthestate’sdiscretecomponent unitstotheprimarygovernmentofthestate.       5260-LONG-TERMBONDSPAYABLE 5261 GeneralObligationBondsPayable ThebalanceofthisGLcoderepresentstheoutstandingprincipaldueonbondsmaturingbeyondoneyearthataresecuredbyanunconditionalpledgeofthefullfaithandcreditandtaxingpowerofthestate. 5262 RevenueBondsPayable ThebalanceofthisGLcoderepresentstheoutstandingprincipaldueonbondsmaturingbeyondoneyearthataresecuredbyspecificsourcesofrevenueanddonotinvolveapledgeofthefullfaithandcreditofthestate. 5263 LimitedObligationBondsPayable ThebalanceofthisGLcoderepresentstheoutstandingprincipalonbondsduebeyondoneyearthatarepayablefromdedicatedrevenues. 5264 Zero-CouponBondsPayable ThebalanceofthisGLcoderepresentstheissue valueofbondsissuedwithadeepbonddiscountandduebeyondoneyear. 5267 GeneralRevenueBondsPayable- InternalLending(UWOnly) ThebalanceofthisGLcoderepresentstheoutstandingprincipalonbondsduebeyondoneyearthatarepayablefromUniversityofWashington(UW)generalrevenues. Theseamountsareduetotheinternallendingprogramforcentralborrowingfromthebusinessunit/department/auxiliaryactivity. WithintheUW,GLCodes1667,5167,and5267aretoequaleachother. 5269 OtherBondsPayable ThebalanceofthisGLcoderepresentstheoutstandingprincipalofbondsnotclassifiedunderanyoftheotherbondpayablegeneralledgeraccountsduebeyondoneyear.       5270-LONG-TERMINSTALLMENTSANDLEASES PAYABLE 5271 Installment-PurchaseContractsPayable ThebalanceofthisGLcoderepresentsthe long-termportionsofthepresentvalueoftotalfuturestipulated paymentsoninstallment-purchasecontracts. 5272 Lease-to-OwnAgreementsPayable ThebalanceofthisGLcoderepresentsthe long-termportionsofthepresentvalueoftotalfuturestipulated paymentsonlease-to-ownagreements. 5273 CertificatesofParticipation/NotesPayable ThebalanceofthisGLcoderepresentsthe long-termportionsofthecertificateofparticipationpayable issuedthroughtheOfficeofStateTreasurerforqualifyingasset purchasesunderchapter39.94RCW. 5274 Right-to-UseLeaseLiability ThebalanceofthisGLcoderepresentsthelong-termportionofthepresentvalueoftotalfuturepaymentsoftherighttouseanotherentity’sasset,otherthansubscription-basedinformationtechnology.       5280and5290-OTHERLONG-TERM OBLIGATIONS 5281 NetPensionLiability ThebalanceofthisGLcoderepresentsthestate’sproportionateshareoftheliabilitytoretirees,beneficiaries,terminatedemployeesandcurrentcoveredemployeesentitledtobenefitsprovidedthroughdefinedbenefitpensionplans. 5282 OtherPostemploymentBenefitsLiability ThebalanceofthisGLcoderepresentsthelong-termportionofthestate’sliabilityforotherpostemploymentbenefits(OPEB)providedtoretirees. 5284 TuitionBenefitsPayable ThebalanceinthisGLcoderepresentsthe long-termportionofamountsheldforthepurchaseoftuitionunitsunder theadvancedcollegetuitionpaymentprogram. 5285 BenefitsClaimsPayable ThebalanceofthisGLcoderepresentsthelong-termportionoftheactuarialpresentvalueofthefollowing:workers'compensationliabilitytopayfuturemedicalaidclaims,industrialinsuranceclaims,andsimilarbenefitstoqualifyingindividualssustainingwork-relatedinjuries;familyandmedicalleaveliabilitytopayfuturefamilyandmedicalleavebenefitstoqualifyingindividuals. 5286 ClaimsAdministrationExpensePayable(L&IOnly) ThebalanceofthisGLcoderepresentsthelong-termportionoftheactuarialestimateoftheworkers'compensationliabilitytopayfutureadministrationexpensesforoperatingtheworkers'compensationplan. 5287 PollutionRemediationObligation ThebalanceofthisGLcoderepresentsthestate'sliabilityforremediationactivitiestoaddressthecurrentorpotentialdetrimentaleffectsofexistingpollution. 5289 AssetRetirementObligation ThebalanceofthisGLcoderepresentsthelegallyenforceableliabilityassociatedwiththeretirementofatangiblecapitalasset. 5290 UnearnedRevenues Thebalanceofthisaccountrepresentsthelong-termportionofamountsforwhichtheassetrecognitioncriteriahavebeenmet,butforwhichtheearningsprocessisnotcomplete. 5291 DepositsPayable ThebalanceofthisGLcoderepresentslong-term amountspayablefordepositsmadebycustomersorcontractors. 5293 LiabilityforUnclaimedPropertyRefunds ThebalanceofthisGLcoderepresentsthe long-termportionofunclaimedpropertyheldbythestatethatisexpected toberefundedtoclaimants. 5297 FeesPayable ThebalanceofthisGLcoderepresentsthe long-termportionoffeespayablebythestateintransactionsinvolvingbondandCOPsales. 5298 OtherObligations-CapitalRelated ThebalanceofthisGLcoderepresentsotherlong-termobligations(otherthanbonds,leasesandCOPs)thatarerelatedtotheacquisitionofcapitalassets(purchasedorconstructed). 5299 OtherObligations ThebalanceofthisGLcoderepresentslong-termportionsofotherlong-termobligationsthatarenotrelatedtotheacquisitionofcapitalassets.       5900-OTHERCREDITS 5910 UnamortizedPremiumsonBondsSold ThebalanceofthisGLcoderepresentstheoriginalissuepremium(OIP)onthesaleofabondthatremainstobeamortizedovertheremaininglifeofthebonds.ThisGLcodeisusedwhentheOIPismaterialinproprietaryandtrustfundsaswellasforgovernment-widereporting(whichusetheeconomicresourcesmeasurementfocusandaccrualbasisofaccounting).Governmentalfunds(whichusethemodifiedaccrual,currentfinancialresourcesbasisofaccounting)recordOIPtoGLCode3210RevenueSourceCode0863"OriginalIssuePremium-Bonds." 5920 UnamortizedPremiumsonCOPsSold  ThebalanceofthisGLcoderepresentstheoriginalissuepremium(OIP)onthesaleofaCOPthatremainstobeamortizedovertheremaininglifeoftheCOP.ThisGLcodeisusedwhentheOIPismaterialinproprietaryandtrustfundsaswellasforgovernment-widereporting(whichusetheeconomicresourcesmeasurementfocusandaccrualbasisofaccounting).Governmentalfunds(whichusethemodifiedaccrual,currentfinancialresourcesbasisofaccounting)recordOIPtoGLCode3221RevenueSourceCode0869"OriginalIssuePremium-COPs."     5192,5265,5266,5268,5283,5288,5292,5294,and5295-DEFERREDINFLOWSOFRESOURCES   Deferredinflowsofresourcesrepresentacquisitionofnetpositionbythestatethatisapplicabletoafuturereportingperiod. 5192 UnavailableRevenues ThebalanceofthisGLcoderepresentstheshort-termportionofamountsforwhichtheassetrecognitioncriteriahavebeenmet,butforwhichtheavailabilitycriteriahavenotbeenmet.TheuseofthisGLcodeisrestrictedtogovernmentalfund-typeaccounts. 5265 DeferredInflowsonPensions ThebalanceofthisGLcoderepresentsdeferredinflowsofresourcesrelatedtopensionsarisingfromcertainchangesinthenetpensionliability.AmountsdeferredareamortizedthroughpensionexpenseusingsubobjectBP“NetPensionLiabilityAdjustment(ProprietaryAccountsOnly)”orWP“NetPensionLiabilityAdjustment(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 5266 DeferredInflowsonCertificateofParticipation(COP)Refundings ThebalanceofthisGLcoderepresentstheremainingdifference(creditbalance)betweentheproceedsoftherefunding(new)COPandnetcarryingvalueoftherefunded(old)COP. ThedeferredchargeisamortizedusingGLcode6512inproprietaryaccountsandGLcode6593intheGeneralLong-TermObligationsSubsidiaryAccountwithSubobjectWB“Amortization.” 5268 DeferredInflowsonBondRefundings ThebalanceofthisGLcoderepresentstheremainingdifference(creditbalance)betweentheproceedsoftherefunding(new)bondsandthenetcarryingvalueoftherefunded(old)bonds. ThedeferredchargeisamortizedusingGLcode6512inproprietaryaccountsandGLcode6593intheGeneralLong-TermObligationsSubsidiaryAccountwithSubobjectWB“Amortization.” 5283 DeferredInflowsonHedgingDerivativeInstruments ThebalanceofthisGLcoderepresentstheincreaseinfairvalueofhedgingderivativeinstrumentswherethehedgeditemsareneitherassetsnorliabilitiesreportedatfairvalue. 5288 DeferredInflowsonIrrevocableSplit-InterestAgreements ThebalanceofthisGLcoderepresentsdeferredinflowsofresourcesrelatedtothebeneficialinterestandanysubsequentchangeinvalueattheendofeachfinancialreportingperiod. 5292 UnavailableRevenues ThebalanceofthisGLcoderepresentsthelong-termportionofamountsforwhichtheassetrecognitioncriteriahavebeenmet,butforwhichavailabilitycriteriahavenotbeenmet. TheuseofthisGLcodeisrestrictedtogovernmentalfund-typeaccounts. 5294 DeferredInflowsonOtherPostemploymentBenefits ThebalanceofthisGLcoderepresentsdeferredinflowsofresourcesrelatedtootherpostemploymentbenefits(OPEB)arisingfromcertainchangesinthenetOPEBliability.AmountsdeferredareamortizedthroughOPEBexpenseusingsubobjectBR“OtherPostemploymentBenefitsExpense(ProprietaryAccountsOnly)”orWR“OtherPostemploymentBenefitsExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 5295 DeferredInflowsonRight-to-UseLeases ThebalanceofthisGLcoderepresentsdeferredinflowsofresourcesrelatedtofutureleasepaymentsforstateassetsleasedtoindividualsororganizationsexternaltothestate.     6000-BUDGETARYANDEXPENDITURE/EXPENSE CONTROL       6100-EXPENDITUREAUTHORITYANDESTIMATED EXPENDITURES 6110 ApprovedUnallottedExpenditureAuthority ThebalanceofthisGLcoderepresentsthe unallottedportionoflegislativeappropriationsortheestimateof nonappropriatedexpenditures/expensesnotintendedtobespentduringthefiscalperiod.       6200–ALLOTMENTS 6210 ApprovedAllotments ThebalanceofthisGLcoderepresentsauthorized allotmentsofappropriatedfundsforthebiennium. 6215 EstimatedUnallottedExpenses ThebalanceofthisGLcoderepresentsestimated nonbudgetedexpensesthatarenotincludedintheagencyallotmentplan. (Usedonlyinenterpriseandinternalservicefunds.)       6300–RESERVES 6310 ApprovedReserves ThebalanceofthisGLcoderepresentsamounts transferredfromallottedstatustoreservestatusfor legislativeappropriations.       6400-OTHERALLOTMENTCHARGES 6410 Encumbrances ThisGLcodeisusedtorecordencumbrance activityfromJuly1toJune30eachyear.GLCode9510,"Reservedfor Encumbrances"istheoffsettingentrytothisGLaccount.Attheendofa biennium,thisGLcodeistoequalzero.       6500-EXPENDITURES/EXPENSES 6505 AccruedExpenditures/Expenses ThisGLcodeisusedtorecord expenditures/expensesforgoodsand/orservicesthatmeettheGAAP recognitioncriteriaofthefundtype,butremainunpaid. 6510 CashExpenditures/Expenses ThisGLcodeisusedtorecordall expenditures/expensespaidfromJuly1toJune30.Accrued expenditures/expensesmayalsoberecordedbyuniqueAFRSagenciesinthis generalledgeraccount. 6511 Depreciation/AmortizationExpense ThisGLcodeisusedtorecordtheamountofdepreciationandamortizationcomputedoncapitalassetsownedbyproprietaryandtrustfundtypeaccounts. ThisGLcodeistobeoffsetbyanentrytotheappropriateGLCodeseries2XXX,"AllowanceforDepreciation"or“AllowanceforAmortization–IntangibleAssets.”OnlyusedwithSubobjectWA“Depreciation/Amortization.” 6512 AmortizationExpense ThisGLcodeisusedtorecognizeamortizationofpremiumsanddiscountsondebtinstrumentsaswellasdeferredoutflowsandinflowsondebtrefundingrecordedinproprietaryandtrustfunds,usingSubobjectWB“Amortization.” ThisGLcodeisalsousedtorecognizeamortizationofdeferredoutflowsonassetretirementobligationsrecordedinproprietaryandtrustfunds,usingSubobjectWG“AssetRetirementObligationExpense.” 6514 CapitalAssetAcquisitionsbyLeaseAgreementsorCertificatesofParticipation ThisGLcodeisusedtorecordacquisitionsofcapitalassetsthroughleaseagreementsorcertificatesofparticipation(COPs)contracts.GL6514shouldbeusedonlyingovernmentalfunds.Inmostcases,GLCode6514shouldequalGLCode3221. 6515 BadDebtsExpense ThisGLcodeisusedtorecordtheexpenserecognizedintheprocessofvaluingaccountsreceivablethathadrevenueastheoffsettingentry.Itindicatestheportionofreceivablesthatisestimatednevertobecollected.(Usedonlyinproprietaryandtrustfunds.)OnlyusedwithSubobjectWC“BadDebts.” 6516 CostofGoodsSold ThisGLcodeisusedtorecordtheinventorycost incurreduponsaleofpurchasedorproducedmerchandiseheldforresale. (Usedonlywithsub-objectsFAthroughFJ.) 6525 ExpenseAdjustments/Eliminations(GAAP) ThisGLcodeisusedinallottedfundswhena differenceoccursintheGAAPandbudgetaryrecordingofanaccounting event.Forexample,whenpurchasingacapitalassetinanallotted enterprisefund,itisnecessarytodebittheappropriatecapitalasset accountandcreditcashoraccountspayable.Forbudgetaryaccounting,it isalsonecessarytodebitGLCode6505or6510andcreditthis GLaccount. 6560 EstimatedAccruedExpenditures/Expenses ThisGLcodeisusedattheendofan expenditureauthorityperiodtorecordestimatedexpenditures/expensesforgoods and/orservicesreceivedbyJune30forwhichtheexactamountisnot known. 6591 Depreciation/AmortizationExpense(GeneralCapitalAssetsSubsidiaryAccountOnly) ThisGLcodeisusedtorecorddepreciationandamortizationcomputedoncapitalassetsownedbygovernmentalfundtypeaccountsintheGeneralCapitalAssetsSubsidiaryAccount. GLCode6591istobeoffsetbyanentrytotheappropriateGLCodeseries2XXX,“AllowanceforDepreciation”or“AllowanceforAmortization–IntangibleAssets.” OnlyusedwithSubobjectWA“Depreciation/Amortization.” 6592 InterestExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecognizeaccruedinterestexpenseonbondsrecordedintheGeneralLong-TermObligationsSubsidiaryAccount.OnlyusedwithSubobjectPB“Interest.” 6593 AmortizationExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecognizeamortizationofpremiumsanddiscountsondebtorequityinstrumentsaswellasdeferredoutflowsandinflowsondebtrefundingsrecordedintheGeneralLong-TermObligationsSubsidiaryAccount. OnlyusedwithSubobjectWB“Amortization.” 6594 PollutionRemediationExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecognizepollutionremediationexpensesrelatedtogovernmentalfundtypeaccountsintheGeneralLong-TermObligationsSubsidiaryAccount. GLCode6594istobeoffsetbyanentrytoGLCode5287“PollutionRemediationObligation.”OnlyusedwithSubobjectWE“PollutionRemediation(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 6595 OtherPostemploymentBenefitsExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecognizeexpenseforpostemploymentbenefitsforemployeesofgovernmentalfundtypeaccountsintheGeneralLong-TermObligationsSubsidiaryAccount. GLCode6595isonlyusedwithSubobjectWR“OtherPostemploymentBenefits(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 6596 ExcessContributionsforPensionBenefits(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecordthecurrentyearadjustmenttothecumulativetotalofthestate’scontributionsforpensionbenefitsinexcessoftheannualrequiredcontributions(ARC)intheGeneralLong-TermObligationsSubsidiaryAccount. GLCode6596istobeoffsetwithanentrytoGLCode1960“NetPensionAsset.”OnlyusedwithSubobjectWP“NetPensionLiabilityAdjustment(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 6597 CapitalAssetAdjustment(GeneralCapitalAssetsSubsidiaryAccountOnly) ThisGLcodeisusedtorecordthedifferencebetweenthecostofacapitalassetanditsaccumulateddepreciationwhentheassetisdisposedoforwrittenoff. TobeusedintheGeneralCapitalAssetsSubsidiaryAccountonlywithSubobjectWF“CapitalAssetAdjustment(GeneralCapitalAssetsSubsidiaryAccountOnly).” 6598 PensionExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecordthecurrentyearadjustmenttothestate’snetpensionliabilityintheGeneralLong-TermObligationsSubsidiaryAccount. GLCode6598isonlyusedwithSubobjectWP“NetPensionLiabilityAdjustment(GeneralLong-TermObligationsSubsidiaryAccountOnly).” 6599 AssetRetirementObligationExpense(GeneralLong-TermObligationsSubsidiaryAccountOnly) ThisGLcodeisusedtorecognizeassetretirementexpensesrelatedtogovernmentalfundtypeaccountsintheGeneralLong-TermObligationsSubsidiaryAccount.GLCode6599istobeoffsetbyanentrytoGLCode5289“AssetRetirementObligation.”OnlyusedwithSubobjectWG“AssetRetirementObligation(GeneralLong-TermObligationsSubsidiaryAccountOnly).”     7000-AFRS/CLEARING       7100-IN-PROCESSCONTROL 7110 ReceiptsIn-Process ThisGLcodeisusedforalltreasuryfundsto recordallcashreceivedandrecordedbyanagency,butnotyetpostedby theStateTreasurer. 7120 WarrantsIn-Process/ACH(AutomatedClearingHouse)PaymentsIn-Process ThisGLcodeisusedforalltreasuryfundsto recordtheamountofallwarrantspreparedandrecordedbyanagency,but notyetsignedandreturnedtotheagencybytheStateTreasurer.ThisGLcodeisalsousedtorecordACHpayments. 7130 WarrantCancellationsIn-Process ThisGLcodeisusedforalltreasuryfundstorecordtheamountofallwarrantcancellationsrecordedbyanagency,butnotyetpostedbytheStateTreasurer. 7140 JournalVouchersIn-Process ThisGLcodeisusedforalltreasuryfundsto recordtheamountofallinterfundorinteragencyJournalVouchersforcashtransferswhichhavebeenrecordedbyoronbehalfofan agency,butnotyetpostedbytheStateTreasurer,orpostedbytheState Treasurerbutnotyetpostedbytheagency.ThisGLcodeisalsousedtorecordIAPs(Inter-AgencyPayments)andIFTs(InterfundTransactions)whichareautomatedtransactions.     9000-FUNDBALANCEANDNETPOSITION       9100–BUDGETARYCONTROL 9100 BudgetaryControlSummary ThebalanceofthisGLcoderepresentsoffsetting differencesforbudgetaryaccountentries.ThisGLcodeisthe contra-accountforGLCode3100series,"EstimatedRevenues,"GLCode 6100series"ExpenditureAuthorityandEstimatedExpenditures,"GLCode6200"Allotments,"andGL6300"Reserves."       9110,9120,and9130–NONSPENDABLEFUNDBALANCE 9110 NonspendablePermanentFundPrincipal ThebalanceofthisGLcoderepresentsthatportionoffundbalanceinpermanentfundsthatislegallyrequiredtobemaintainedintact. 9112 NonspendablePermanentFunds–UnrealizedGain/Loss ThebalanceofthisGLcoderepresentstemporaryincreasesanddecreasesinthevalueofthecorpusofapermanentfundduetomarketfluctuations. 9120 NonspendableConsumableInventories ThebalanceofthisGLcoderepresentstheportionoffundbalancethatcannotbespentbecauseconsumableinventoriesdonotrepresentavailablespendableresourceseventhoughtheyareacomponentoffundbalance. ThisGLcodeisthecontraaccountforGLCode1410,"ConsumableInventories." 9130 NonspendableStudentLoansReceivableThebalanceofthisGLcoderepresentstheportionoffundbalancethatcannotbespentbecausestudentloansreceivabledonotrepresentavailablespendableresourceseventhoughtheyareacomponentofnetcurrentassets. 9131 NonspendableReceivables–Long-Term ThebalanceofthisGLcoderepresentstheportionoffundbalancethatcannotbespentbecausenetreceivableslong-term(GLCodes1611,1614,1619,1641,1644,1649,1651,1652,1653,1654,and1657)donotrepresentavailablespendableresourceseventhoughtheyareacomponentofnetcurrentassets.       9200–RESTRICTEDFUNDBALANCE 9230 RestrictedforHigherEducationThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforhighereducationpurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9231 RestrictedforPermanentFunds–RealizedInvestmentLosses ThebalanceinthisGLcoderepresentstheunamortizedportionofrealizedinvestmentlossesthatresultedinorwouldhaveresultedinanegativenetchangeinfundbalanceexclusiveofunrealizedgainsandlosses.Theserealizedinvestmentlossesaretrackedseparatelyandamortizedagainstfuturebeneficiarydistributions. 9232 RestrictedforEducation ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforK-12educationpurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9234 RestrictedforTransportationThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditurefortransportationpurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9235 RestrictedforBondCovenants ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedbybondcovenants. 9238 RestrictedforOtherPurposes ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforotherpurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9240 RestrictedforHumanServices ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforhumanservicespurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9242 RestrictedforWildlifeandNaturalResources ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforwildlifeandnaturalresourcespurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9244 RestrictedforLocalGrantsandLoans ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforlocalgrantandloanpurposesbyenablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9246 RestrictedforSchoolConstruction ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforschoolconstructionpurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9248 RestrictedforStateFacilities ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforstate facilitypurposesbytheStateConstitution,enablinglegislationorpartiesexternaltotheState(suchascreditors,grantors,contributors,andothergovernments). 9250 RestrictedforBudgetStabilization ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforbudgetstabilizationbytheArticleVll,section12oftheStateConstitution. 9252 RestrictedforDebtService ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditurefordebtservicepurposesbythepartiesexternaltotheState(suchascreditors). 9255 RestrictedforCashandInvestmentswithEscrowAgentsandTrustees ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedbyescrowortrustagreements. 9260 RestrictedforPollutionRemediationLiabilities ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforpollutionremediationpurposesbyenablinglegislation,courtorders,legalsettlementsorpartiesexternaltotheState(suchasgrantors,contributors,andothergovernments). 9265 RestrictedforAssetRetirementObligations ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforexpenditureforassetretirementpurposesbyenablinglegislation,courtorders,legalsettlementsorpartiesexternaltotheState(suchasgrantors,contributors,andothergovernments). 9270 RestrictedforUnspentBondProceeds ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforunspentbondproceedsbybondcovenants. 9271 RestrictedforOperationsandMaintenanceReserve ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforoperationsandmaintenanceexpendituresbybondcovenants. 9272 RestrictedforRepairandReplacementReserve ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforrepairandreplacementexpendituresbybondcovenants. 9273 RestrictedforRevenueStabilization ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforrevenuestabilizationbybondcovenants. 9274 RestrictedforUnspentGARVEEBondProceeds ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedforunspentGARVEEbondproceeds. 9275 RestrictedforDeferredSalesTax ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedfordeferredsalestaxbydebtserviceagreements. 9283 RestrictedforThirdTierDebtService ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedbythirdtierdebtserviceagreements. 9284 RestrictedforFourthTierDebtService ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedbyfourthtierdebtserviceagreements. 9285 RestrictedforGARVEEBondDebtService ThebalanceofthisGLcoderepresentsthatportionoffundbalancethatisrestrictedbyGARVEEbonddebtserviceagreements.       9310,9320,9330,and9340–COMMITTEDFUNDBALANCE 9310 CommittedforHigherEducation ThebalanceofthisGLcoderepresentsfundbalancecommittedtohighereducationwhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature. 9311 CommittedforEducation ThebalanceofthisGLcoderepresentsfundbalancecommittedtoK-12educationwhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature. 9320 CommittedforTransportation ThebalanceofthisGLcoderepresentsfundbalancecommittedtotransportationwhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature. 9321 CommittedforOtherPurposes ThebalanceofthisGLcoderepresentsfundbalancescommittedtootherpurposeswhereresourcesareusedonlyforthespecificpurpose(s)determinedbyformalactionofthestatelegislature. 9323 CommittedforHumanServices ThebalanceofthisGLcoderepresentsfundbalancecommittedtohumanserviceswhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature. 9324 CommittedforWildlifeandNaturalResources ThebalanceofthisGLcoderepresentsfundbalancecommittedtowildlifeandnaturalresourceswhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature. 9325 CommittedforLocalGrantsandLoans ThebalanceofthisGLcoderepresentsfundbalancescommittedtolocalgrantsandloanswhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofstatelegislature. 9330 CommittedforStateFacilities ThebalanceofthisGLcoderepresentsfundbalancecommittedforstatefacilitieswhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature. 9340 CommittedforDebtService ThebalanceofthisGLcoderepresentsfundbalancescommittedtodebtservicewhereresourcesareusedonlyforthespecificpurposesdeterminedbyformalactionofthestatelegislature.       9370–ASSIGNEDFUNDBALANCE 9370 AssignedforWorkingCapital ThebalanceofthisGLcoderepresentstheportionoffundbalanceassignedbymanagementforworkingcapitalpurposes. Amountsassignedforworkingcapitalarenotconsideredtorepresentavailablespendableresources. 9372 AssignedforOtherPurposes ThebalanceofthisGLcoderepresentsmanagement’sintentiontouseaportionoffundbalanceforaspecificpurpose(s).       9390–UNASSIGNEDFUNDBALANCE 9390 Unassigned ThebalanceofthisGLcoderepresentstotalfundbalanceintheGeneralFundinexcessofnonspendable,restricted,committedandassignedfundbalances. IngovernmentalfundsotherthantheGeneralFund,itrepresentsexcessofnonspendable,restrictedandcommittedfundbalancesovertotalfundbalance(i.e.,deficit).       9510,9513and9514–BUDGETARYRESERVES 9510 ReservedforEncumbrances ThisGLcoderepresentstheportionoffundbalancelegallyreservedduringthefiscalyearforencumbrancesaccumulatedinGLCode6410,"Encumbrances"orGLCode9513,"ReservedforEncumbrancesforReappropriatedCapitalAppropriations,"orGLCode9514,"ReservedforEncumbrancesforContinuingOperatingExpenditureAuthority." 9513 ReservedforEncumbrancesforReappropriatedCapitalAppropriations ThebalanceofthisGLcoderepresentsencumbrancesoutstandingatJune30ofthesecondfiscalyearofthebienniumthatrelatetocapitalappropriationswhicharereappropriatedinthenewbiennium. 9514 ReservedforEncumbrancesforContinuingOperatingExpenditureAuthority ThebalanceofthisGLcodeisusedtorecordatsummarylevelthebalanceofencumbrancesforbiennialoperatingexpenditureauthorityattheendofthefirstyearofthebienniumnotrecordedindetailinGLCode6410“Encumbrances.” ItisoffsetbyanentrytoGLCode9510“ReservedforEncumbrances.”Atthebeginningofthesecondfiscalyearofthebiennium,thisGLcodeisreversedandencumbrancesarerecordedatthedetaillevelinGLCode6410. ThisGLcodeisnotusedattheendofthebiennium.       9350,9400and9545–PROPRIETARY/GOVERNMENT-WIDENETPOSITION 9350 NetInvestmentinCapitalAssets(OFMOnly) ThebalanceofthisGLcodeiscalculatedasfollows:capitalassets,includingrestrictedcapitalassets,netofaccumulateddepreciation(GLCodeSeries2XXX)reducedbytheoutstandingbalancesofanybonds,mortgages,notes,orotherborrowingsthatareattributabletotheacquisition,constructionorimprovementofthoseassets(selectGLCodes51XXand52XX). 9400 AccumulatedEarnings(Losses) ThebalanceofthisGLcoderepresentsaccumulatedearningsorlosses. 9410 RestrictedNetPosition Assetswhoseuseissubjecttoconstraintsthatareeither(a)externallyimposedbycreditors(suchasthroughdebtcovenants),grantors,contributors,orlawsorregulationsofothergovernmentsor(b)imposedbylawthroughconstitutionalprovisionsorenablinglegislation.AgencieshavingabalanceinthisGLcodeatyear-endarerequiredtodisclosethepurposeofthereserve. 9450 UnrestrictedNetPosition(OFMOnly) Theportionofnetpositionthatisneitherrestrictednornetinvestmentincapitalassets. 9545 RestrictedforUnemploymentCompensation ThebalanceofthisGLcoderepresentstheportion ofnetpositionrestrictedforfuturepaymentsofunemployment compensationbenefits.. 9546 RestrictedforPensions ThebalanceofthisGLcoderepresentstheportionofnetpositionrestrictedforfuturepensionpaymentsassociatedwithdefinedbenefitplansthatareoverfunded.       9550and9600–NETPOSITIONFORPENSIONSANDOTHERTRUSTS 9550 RestrictedforPensions ThebalanceofthisGLcoderepresentstheportionofnetpositionheldintrustforfuturepaymentsofpensionbenefits. 9551 RestrictedforDeferredCompensationParticipants ThebalanceofthisGLcoderepresentstheportion ofnetpositionheldintrustforfuturepaymentsofdeferredcompensationto planparticipants. 9554 RestrictedforLocalGovernmentPooledInvestmentsParticipants ThebalanceofthisGLcoderepresentstheportionofnetpositionheldintrustforfuturepaymentstoparticipantsoftheLocalGovernmentPooledInvestmentsFund. 9584 RestrictedforCustodial ThebalanceinthisGLcoderepresentstheamountheldincustodialfundsforwhichtheGASBStatementNo.84liabilityrecognitioncriteriahasnotbeenmet. 9601 RestrictedforMembers(DRSOnly) ThebalanceofthisGLcoderepresentstheportion ofthenetpositionheldintrustforretirementsystemmemberdefined benefitaccountbalances. 9602 RestrictedforTAP3Annuity(DRSOnly) Thebalanceofthisaccountrepresentstheportionofthefundequitiesrestrictedforfutureretirementsystemannuitypayments.TAPistheStateInvestmentBoard’sTotalAllocationPortfolioannuity. 9603 RestrictedforBenefits(DRSOnly) ThebalanceofthisGLcoderepresentstheportion ofthenetpositionheldintrustforfutureretirementsystempension benefitpayments. 9604 RestrictedforBenefits-Medical(DRSOnly) ThebalanceofthisGLcoderepresentstheportionofthenetpositionheldintrustforfutureretirementsystemmedicalbenefitpaymentsinLEOFF2,WSPRS1,andWSPRS2. 9607 RestrictedforHigherEducationRetirementPlanSupplementalBenefits(DRSOnly) ThebalanceofthisGLcoderepresentstheportionofnetpositionheldintrustforfuturehighereducationretirementplansupplementalbenefitpayments. 9608 RestrictedforMembersDefinedContributions-SIB (DRSOnly) ThebalanceofthisGLcoderepresentstheportion ofthenetpositionheldintrustforretirementsystemmemberdefined contributionaccountbalancesinvestedwiththeStateInvestment Board. 9609 RestrictedforMembersDefinedContributions- Self-Directed(DRSOnly) ThebalanceofthisGLcoderepresentstheportion ofthenetpositionheldintrustforretirementsystemmemberdefined contributionaccountbalancesinvestedinSelf-Directedoptions.     9700–FUNDBALANCE/NETPOSITIONCHANGESANDCORRECTIONS 9720 PriorPeriodMaterialCorrections(OFMOnly) ThebalanceofthisGLcoderepresentspriorperiodmaterialcorrectionsmadetobeginningbalancesinfundequityaccountsapprovedbyOFM. 9721 FundTypeReclassificationChanges(OFMOnly) ThebalanceofthisGLcoderepresentsafundreclassificationfromonefundtypetoanotherfundtype,approvedbyOFM. 9722 AccountingPolicyChanges(OFMOnly) ThebalanceofthisGLcoderepresentspriorperiodadjustmentsresultingfromachangeinaccountingpolicy,approvedbyOFM. 9723 CapitalAssetPolicyChange ThebalanceofthisGLcoderepresentspriorperiodadjustmentsresultingfromachangeinthethresholdforcapitalizationofassets,approvedbyOFM.     9800-GENERALCAPITALASSETSVALUATION 9850 InvestmentinGeneralCapitalAssets ThebalanceofthisGLcoderepresentsthenetequityingeneralcapitalassetsconstructedorpurchasedwithgovernmentalfundtypeaccountmonies.(UsedonlyintheGeneralCapitalAssetsSubsidiaryAccount.)     9900-AFRSCLEARING 9910 CurrentPeriodClearing ThisGLcodeisusedinAFRSasanoffsetfor enteringactivitytogeneralledgeraccounts.ThebalanceofthisGLcode shouldbezero. 9920 CurrentPeriodClearing(AllFundTypes ExceptSubsidiaryAccounts) ThisGLcodeisusedinAFRSasanoffsetfor enteringactivitytogeneralledgeraccounts.ThebalanceofthisGLcode shouldbezero. 9940 ReserveClearing(DRSOnly) ThisGLcodeisusedinAFRSasanoffsettoclear directtransfersbetweenreserveaccountsinpensiontrustfunds.The balanceofthisGLcodeshouldbezero. 9998 BeginningBalanceClearing(OFMOnly) ThisGLcodeisusedinAFRSforentriesto beginninggeneralledgeraccountbalances.ThebalanceofthisGLcode shouldbezero.     ClickhereifyouwouldliketoprintaPDFVersion ofthisdocument. 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