Accum Depr- Building |
Asset |
1815 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's buildings Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
Buildings |
Asset |
1810 |
Asset, balance represents capitalized acquisition value of university's buildings & Fixed equipment Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
Land |
Asset |
1800 |
Asset, balance represents value of university's land holdings Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
Investments - Cash Equivalent Restate |
Asset |
1756 |
Use: Limited to the Division of Financial Affairs. Reclass entry to restate Investments & Cash Eq. |
Investments - Other |
Asset |
1755 |
Use: Limited to the Division of Financial Affairs. |
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
Investments - Separately Invested |
Asset |
1745 |
Use: Limited to the Division of Financial Affairs. |
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Services (DFS). |
Investments - MTP Contra |
Asset |
1735 |
Use: Limited to the Division of Financial Services (DFS). |
Investments - Master Trust Plan |
Asset |
1730 |
Use: Limited to the Division of Financial Services (DFS). |
Investments - PLIF |
Asset |
1720 |
Use: Limited to the Division of Financial Services (DFS). |
Investments - Subsidiary |
Asset |
1710 |
Use: Limited to the Division of Financial Services (DFS). |
Allow Doubtful Acct - Student AR |
Asset |
1685 |
A current asset used when bad debt expense is recorded prior to knowing the specific student accounts receivable that will be uncollectible. Use: Helps distribute cost of student A/R write off over many years and normalizes fund balance activity. |
Allow Doubtful Acct - Student Loan |
Asset |
1680 |
A current asset used when bad debt expense is recorded prior to knowing the specific student loan accounts that will be uncollectible. Use: Helps distribute cost of loan write off over many years and normalizes fund balance activity. |
Notes Receivable |
Asset |
1670 |
CUVS Not related to Bonds and Notes Payable Use: External Debt amortizaion of Notes Receivable per note terms |
Travel Card-Prepaid LIMITED USE |
Asset |
1640 |
Prepaid Travel Card for use with credit card entries related to the travel system. Use limited to travel system. Central Note: this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable. |
Prepaid Deposit with Vendor |
Asset |
1630 |
Prepaid deposits are deposits that are required by a vendor prior to a service or event. Use: Event security deposit, euipment lease deposit, rental property, etc. |
Prepaid Travel |
Asset |
1620 |
Prepaid travel expenses are future expenses that have been paid in advance where the trip has not occurred. Use: Advance payments to vendors for faculty, staff and students for travel occurring in the future. Note this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable. |
Prepaid Expense & Deferred Charges |
Asset |
1610 |
Prepaid expenses are future expenses that have been paid in advance but have not yet been used or expended. Use: Project advances, multi-year contracts where total amount is paid in year one, etc. |
Inventories - Food |
Asset |
1606 |
A current asset whose ending balance should represent the food cost of an authorized department's products awaiting to be sold. Use: Record food purchased for resale including all costs associated with the product (i. e. shipping). |