|
NO - Terminated SIA |
Income |
3252 |
CENTRAL USE ONLY, Split interest agreement terminations and Outside Trust terminations (net). |
|
NO - Change in Value of SIA |
Income |
3250 |
CENTRAL USE ONLY, FASB reallocation, Outside Trust terminations (net) and amortization of discount |
|
NO LTIP Withdrawal to Oper/Liab |
Income |
3230 |
CENTRAL USE ONLY, FASB REALLOCATION |
|
NO - CGA Investment Earnings |
Income |
3220 |
Gift Annuity Investment Earnings, DFS Central use only. |
|
Gain/Loss Debt Swap |
Income |
3215 |
DFS USE ONLY. Used to record the Fair Market Value of the Debt Swaps. |
|
Non Operating - Gains Withdrawal |
Income |
3210 |
CENTRAL USE ONLY, Gain/Loss on withdrawals from LTIP |
|
Non Operating-LTIP Investment Earnings |
Income |
3208 |
Earnings from the Long Term Investment Pool, DFS Central use only. |
|
Non Operating-Unrealized Gains on Invest |
Income |
3206 |
CENTRAL USE ONLY, Non Oper Unrealized Gains on Investments |
|
NO - Realized Gains on Invest |
Income |
3205 |
CENTRAL USE ONLY, Non Oper Realized Gains on Investments |
|
NO - Revenue Other |
Income |
3200 |
CENTRAL USE ONLY, Non Oper Revenue - Other |
|
Fund Balance Object code |
Fund Balance |
3190 |
This object code represents the fund balance carried forward from a prior year to the current year. The prior year is calculated as: last year beginning fund balance, plus last year income, less last year expenses. |
|
Plant Funds - CIP Capitalize Offset |
Fund Balance |
3160 |
DO NOT USE. System generated capitalization offset entry. |
|
Encumbrance Offset |
Fund Balance |
3110 |
System generated fund balance offset created when an encumbrance transaction is processed. |
|
Budget - Use of Reserve Balance |
Income |
3060 |
Budget use only. Amount used in the current year from reserves. |
|
Tfer from - Year End Closing |
Income |
3059 |
SYSTEM USE ONLY. Used by KFS for account reversions during year end processes. |
|
Budget-Use of Fund Balance |
Income |
3050 |
Budget use only. Amount used in the current year from the fund balance (beginning balance). |
|
Year End-Accrued Expense |
Liability |
2999 |
A current liability used to record expenses incurred or received in the current fiscal year that are not paid until after 6/30.
Use: This object code is intended to be used from June 1 to July 31 and is the offset to an expense object code when doing an accrual. The entry must be reversed in the following fiscal year (by July 31).
Credit - 2999
Debit - Expense |
|
Accounts Payable Offset |
Liability |
2900 |
Accounts payable offset entries are generated for disbursement vouchers, payment requests, credit memos and department feeds creating a liability until the payment is disbursed. Use: When the payment is made object code 2900 is reversed and replaced with 1000. This is automatic. |
|
Travel Application Payable - LIMITED USE |
Liability |
2640 |
Concur travel amounts due employee. Use: Limited to system generated Concur transactions. |
|
Refundable Grants - U. S. Govt |
Liability |
2600 |
Use for activity related to the Perkins loan fund. Limited to the Division of Financial Services and Bursar Office. |
