|
Non Operating-LTIP Investment Earnings |
Income |
3208 |
Earnings from the Long Term Investment Pool, DFS Central use only. |
|
Non Operating - Gains Withdrawal |
Income |
3210 |
CENTRAL USE ONLY, Gain/Loss on withdrawals from LTIP |
|
Gain/Loss Debt Swap |
Income |
3215 |
DFS USE ONLY. Used to record the Fair Market Value of the Debt Swaps. |
|
NO - CGA Investment Earnings |
Income |
3220 |
Gift Annuity Investment Earnings, DFS Central use only. |
|
NO LTIP Withdrawal to Oper/Liab |
Income |
3230 |
CENTRAL USE ONLY, FASB REALLOCATION |
|
NO - Terminated SIA |
Income |
3252 |
CENTRAL USE ONLY, Split interest agreement terminations and Outside Trust terminations (net). |
|
NO - Gifts Cash |
Income |
3255 |
CENTRAL USE ONLY (AA&D) Non-operating Donors' gifts of cash. |
|
NO - Invest Inc Int & Div |
Income |
3260 |
CENTRAL USE ONLY, Non Operating Interest Income, Dividends on Investments and Student Loan Activity |
|
NO - LTIP Payout |
Income |
3275 |
CENTRAL USE ONLY,Non Oper monthly income distributed to funds that are part of the LTIP |
|
NO - LTIP Payout - Dept CY |
Income |
3279 |
Non-operating movement of current year LTIP payout between payout income account and other non-operating accounts. Use not limited. |
|
NO - Interest Income - Outside Trusts |
Income |
3285 |
AA&D USE ONLY. Interest income or dividends received on Outside Trusts. |
|
Non Operating - Contract & Grant Revenue |
Income |
3315 |
Non-Operating Revenue from contracts and grants. Generally associated with construction projects. Limited to University Controller |
|
Non Operating - Approp-State Const Fund |
Income |
3335 |
DFS (Facilities and Budget) USE ONLY. Used to record the State University Construction Funding (SUCF) allocations for CIP projects. |
|
NO - Gift In Kind - Contribution |
Income |
3360 |
Donors' gifts of tangible personal property that qualify as non operating (books, art, equipment, etc.). Limited to Office of Alumni Affairs |
|
NO - Approp CPMRR - State Const Fund |
Income |
3465 |
DFS (Facilities and Budget) USE ONLY. Used to record CPMRR allocations for CIP projects. |
|
Capital Acq - Library Books |
Expense |
3600 |
LIBRARY USE ONLY. Used when acquiring cataloged library materials, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing books. |
|
Capital Acq - Rare Books |
Expense |
3605 |
LIBRARY USE ONLY. Used when acquiring cataloged library materials, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing books. |
|
Capital Acq - Art & Collections |
Expense |
3610 |
JOHNSON MUSEUM USE ONLY. Used by museum acquiring cataloged artwork, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing artwork. |
|
Capital Acq - Fixed Equipment |
Expense |
3620 |
Used when acquiring fixed capital equipment. Fixed equipment is non-moveable, permanently attached. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
Capital Acq - Moveable Equipment |
Expense |
3630 |
Used when acquiring moveable capital equipment. Moveable equipment is easily transportable. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
