|
Operating Loan Payable |
Liability |
2032 |
Liability related to internal operating loans. Use: Restricted for DFS Use Only |
|
Notes Payable - Non-Debt |
Liability |
2100 |
Use: Limited to the Division of Financial Affairs. |
|
Non Resident Alien Fed Tax Withholding |
Liability |
2045 |
Payroll tax withholding Use: Payroll tax withholding for non resident aliens. |
|
Bonds Payable |
Liability |
2110 |
To record liability related to External Bond Debt - Financial Statements Bonds and Notes Payable Use: External Bond Debt Only |
|
Liabilities - External-Other Debt |
Liability |
2130 |
To record liability related to other miscellaneous debt on the Bonds and Notes Payable Financial Statements Use: Bonds and Notes Payable Debt Only |
|
Bond Premium |
Liability |
2140 |
Deferment of Bond Premium costs over the life of the debt. The expense is amortized monthly. Used to Record deferment of Bond Premium related to External bond Debt. |
|
Deferred-Bond Issuance Costs-Contra Liab |
Liability |
2141 |
Deferment of Bond Issuance costs over the life of the debt. The expense is amortized monthly Use: Record deferment of issuance costs paid on External bond Debt. |
|
SHP IBNR |
Liability |
2218 |
Use to record claims incurred but not yet reported for student health plan use only |
|
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 |
