(Last Modified on October 20, 2016)

General Ledger Accounts are used to identify balance sheet classifications, revenue classifications, or expenditure classifications. Balance Sheet accounts include Asset accounts, Liability accounts, and Net Assets and Reserves.

2.7.1 Asset Accounts (1)

(Last Modified on March 4, 2024)

Current Assets

11xxxx CASH, CASH EQUIVALENTS, & SHORT TERM INVESTMENTS

Code	Description
111000	Cash on Hand Funds that are not deposited at the close of a financial period. This account is to be used when the volume of cash handled is large and time limitation prohibits making a deposit. It is normally assumed that all cash received is deposited on a day-to-day basis. See Account 112000 for Petty Cash.
112000	Petty Cash Definite funds established for small purchases, controlled and accounted for as imprest funds, the total composition of which must always equal the amount of the fund. The composition of a Petty Cash Fund usually includes cash, petty cash vouchers representing disbursements from the funds, and checks. Included also in this account would be the various change funds on campus; e.g., Bookstore, Dining Hall, Vending Machines, Change Machines, etc. 1120xx Institution Discretion
118100	Cash in Bank General Operations-Demand Deposits Funds deposited in bank(s) for checking purposes. 1181xx Institution Discretion
118199	Cash Clearing-Banner
118200	Control Account – Cash – Interfund Transfers (PSFIN) Funds deposited in bank(s) for interfund transfers for institutions using the GeorgiaFIRST model of PeopleSoft Financials.
118500	Cash In Bank Payroll – Demand Deposits Funds deposited in bank(s) for payroll operations. Payroll checks to employees are issued from this account. 1185xx Institution Discretion
119100	Cash In Bank – Time Deposits (Cash Equivalent) Includes cash in bank(s) placed in short-term interest bearing instruments or saving accounts. 1191xx Institution Discretion
119200	Cash In BOR Short Term Fund (Cash Equivalent) Funds placed in the interest-bearing Board of Regents Short Term Investment Pool.
119300	Cash In Local Government Investment Pool (LGIP) (Cash Equivalent) Funds placed in the interest-bearing Local Government Investment Pool (State Investment Pool). 1193xx Institution Discretion
119400	Contracted Investment Pool (Cash Equivalent) Includes cash placed in the interest-bearing Contracted Investment Pool. 1194xx Institution Discretion
119800	Short Term Investments (90 Days – 13 Months) Includes cash invested for less than 13 months, including CDs. 1198xx Institution Discretion

12xxxx RECEIVABLES

Code	Description
121000	Student Accounts Receivables (SAR) Unpaid student fees, tuition, room and board charges, and other expenses on a deferred payment; i.e., vocational rehabilitation, etc. 121xxx Institution Discretion, except where standardized below
121999	Allowance for Doubtful Accounts – Student Accounts Specifically identified Student Accounts Receivable likely to become uncollectible.
122000	Receivables – Student Notes Unpaid student loans secured by promissory notes. 122xxx Institution Discretion, except where standardized below
122997	Loans Issued During CY for Cash Flow (Contra Acct)
122998	Loans Issued During CY for Cash Flow
122999	Allowance for Doubtful Accounts – Student Notes Specifically identified Student Notes Receivable likely to become uncollectible.
123000	Receivables – General Appropriation Allotments State appropriations due at the close of a reporting period. 1230xx Institution Discretion
123999	Allowance for Doubtful Accounts – Appropriations Specifically identified State Appropriations Receivable that are likely to become uncollectible.
124000	Receivables – Federal Funds Amounts due from federal agencies for earned portions of approved grants, contracts, or programs. 1240xx Institution Discretion
124996	Capital AR for Cash Flow
124997	Operating Federal AR for Cash Flow (Contra Acct)
124998	NonOperating Federal AR for Cash Flow
124999	Allowance for Doubtful Accounts – Grants and Contracts Federal Specifically identified Federal Funds Receivable likely to become uncollectible.
125000	Due From Other State Agencies Receivables due from other state agencies.
125002	AR-State Grants
125004	AR-Dual Appointment/Joint Employment
125005	AR-Insurance Premiums (USO Only)
125006	AR-Due from Regents System Office
125007	AR-Due from Institutions (USO Only) P3 Auxiliary Used to record accounts receivables from the institutions associated with the P3 Auxiliary Project.
125008	AR-Due from USO P3 Auxiliary Used to record refunds due to institutions associated with P3 Auxiliary Collection Services – Primarily Title IV Funding Adjustments
125010	AR-DOAS Insurance
125020	AR-GSFIC MRR Projects (Bond Funds) Used to record MRR funds received via Bond Funds.
125100	AR-Other State Agency
125181	AR-Georgia On My Line
125600	Due from GFSIC Receivables due from Georgia State Financing and Investment Commission.
125700	Due from GSFC Receivables due from the Georgia Student Finance Commission
125999	Allowance for Doubtful Accounts – Grants and Contracts, State and Other Specifically identified State Funds Receivable likely to become uncollectible. 125xxx Institution Discretion
126000	Due From Other Funds (Detail) Amounts of funds loaned temporarily to other fund groups; for example, General Funds loaned to Plant Funds group. 1260xx Institution Discretion
126700	Due From Other USG Institutions To record payables due from other institutions for collaborative ventures (Examples include GOML, eCORE, WebMBA, and eMajor.) Note: See account 218700 for funds due to other USG institutions. 1267xx Institution Discretion
126800	Due from Component Units, Current Funds due from one or more component units of the College or University. Current portion. Note: This does not include lease payments. 1268xx Institution Discretion
126900	Due from Component Units, Noncurrent Funds due from one or more component units of the College or University. Noncurrent portion. Note: This does not include lease payments. 1269xx Institution Discretion, except where standardized below
126960	Due From USO-Capital Liability Reserve Fund
126970	Due from Institutions – Capital Liability Reserve Fund Used to record cash draws from the capital reserve fund and may only be used in situations approved by the USO Office of Fiscal Affairs.
127100	Receivables-Other, Current Any other receivable not properly classified in the codes listed above. 1271xx Institution Discretion, except where standardized below
127180	Accounts Receivable – Other, Non-Current
127199	Allowance for Doubtful Accounts – Receivables Other Specifically identified Receivables – Other likely to become uncollectible.
127200	Receivables – Local Funds 1272xx Institution Discretion, except where standardized below
127299	Allowance for Doubtful Accounts – Local Funds Specifically identified Receivables – Local likely to become uncollectible.
127300	Receivables – Private Funds 1273xx Institution Discretion, except where standardized below
127399	Allowance for Doubtful Accounts – Private Funds Specifically identified Receivables – Private likely to become uncollectible.
127400	Lease Receivable - Current
127450	Sublease Receivable - Current
127500	Lease Receivable - Non-Current
127550	Sublease Receivable - Non-Current
127600	P3 or Service Concession Arrangement - Current
127700	P3 or Service Concession Arrangement - Non-Current
128000	Clearing Accounts An intermediate account used when: 1. Reimbursing the payroll bank account and recording payroll expense; or 2. Matching accounting transactions in the primary accounting system to transactions interfaced from another major software system, such as the student information system. The following accounts have been standardized in this area:
128001	AR Clearing – LOA Employee
128002	AR Clearing – COBRA
128003	AR Clearing – Banner Used to match transactions from the Banner Student System for amounts owed to the institution Note: For institutions using the GerogiaFIRST model of the PeopleSoft Financials software, Account 128003 is used for payments made through the Banner Student Information System to post these payments into the PeopleSoft AR module, and is populated by the Banner interface and the AR interface. This account should not have manual journal entries made to it.
128004	AR Clearing – Third Party
128005	Direct Bill Clearing
128998	AR Clearing – Banner Suspense
129000	Receivables in Subsidiary Ledger Use this account series for receivables in subsidiary ledgers, such as the PeopleSoft Financials Accounts Receivable module. The following accounts have been standardized in this area: 129xxx Institution Discretion, except where standardized below
129110	AR – NSF Checks
129120	AR – NSF Web Checks
129210	Direct Bill AR – Retiree
129211	AR Retirement Benefits
129220	Direct Bill AR – LOA
129230	Direct Bill AF – COBRA
129240	AR – Tax Sheltered Annuity
129250	AR – Continuing Education
129260	AR – TIAA
129999	Allowance for Doubtful Accounts – Subsidiary Ledger An estimated value of the Receivables in Subsidiary Ledger likely to become uncollectible.

13xxxx PREPAID ITEMS

Code	Description
131000	Prepaid Rents and/or Leases Amounts paid in advance on leases or rents of buildings. Use of this account is primarily for situations in Auxiliary Enterprises where it is desired to record the expense in the proper accounting period. 1310xx Institution Discretion
132100	Prepaid Expenses Amounts paid in advance for expenses. The expense should be recorded in the proper accounting period by debiting the proper expense account and crediting prepaid expenses. 1321xx Institution Discretion, except where standardized below
132160	Prepaid Travel Agent, Airfare, Hotel, Etc. – Employee
132170	Prepaid Travel Agent, Airfare, Hotel, Etc. – Non-Employee
132200	Prepaid Salaries 1322xx Institution Discretion
132300	Travel Advance – Employees Amounts advanced to employees to cover expenses on pre-approved authorizations to travel on institutional business.
132310	Travel Advance – Employee Clearing 1323xx Institution Discretion
132400	Travel Advance – Student Amounts advanced to students to cover expenses on pre-approved authorizations to travel on institutional business. Normally, these travel advances are paid from Student Activity or Athletic type funds.
132410	Travel Advance – Student Clearing 1324xx Institution Discretion
132900	Other Advances Includes other advances not covered elsewhere.
132910	Other Advances – Clearing 1329xx Institution Discretion
133100	Cash Advance – Control Includes pre-paid items related to cash advances. 1331xx Institution Discretion
133200	Prefunded Capital Assets Funds put on deposit with GSFIC to be used for capital building projects. 1332xx Institution Discretion
133300	Prepaid Renewal and Replacement To record prepayments for renewal and replacement. 1333xx Institution Discretion
139000	Other Pre-paids (Specify) Includes other pre-paids not covered elsewhere.
139100	P-Card Clearing Account Used in matching the payment to bank for purchasing card activity to the interface posting from the purchasing card detail. 1391xx Institution Discretion

14xxxx INVENTORIES

Code	Description
141000	Inventories Office supplies, fuel, building supplies, and other materials not yet charged as expense but carried in stock in general storerooms for future issue. This account is also to include pharmaceutical and dietary food as would be unique to a hospital and clinic operation. A physical count of stores should be taken as of June 30th, each year. This account should be adjusted so that it reflects actual dollar amount on hand, and may be adjusted as appropriate to balance with perpetual inventory systems. 1410xx Institution Discretion
142000	Merchandise For Resale: Merchandise purchased for resale in various units within Auxiliary Enterprises; e.g., food services, bookstores, vending machine operations, etc. A physical count of merchandise for resale should be taken as of June 30th, each year. This account should be adjusted so that it reflects actual dollar amount on hand, and may be adjusted as appropriate to balance with perpetual inventory systems. 142xxx Institution Discretion

Non-Current Assets

15xxxx INVESTMENTS

Code	Description
151000	Government Securities
151100	US Treasury Investments Cash invested in U.S. Treasury investments would be classified here.
151200	US Agency Investments – Explicitly Guaranteed Cash invested in explicitly-guaranteed U.S. Agency investments would be classified here.
151300	US Agency Investments – Implicitly Guaranteed Cash invested in implicitly-guaranteed U.S. Agency investments would be classified here.
152000	Common & Preferred Stock
152100	Common & Preferred Stock – Domestic The value of domestic common and preferred stock owned by the institution. 1521xx Institution Discretion
152200	Common & Preferred Stock – International The value of international common and preferred stock owned by the institution. 1522xx Institution Discretion
152300	Equity Mutual Fund – Domestic The value of domestic equity mutual funds owned by the institution. 1523xx Institution Discretion
152400	Equity Mutual Fund – International The value of international equity mutual funds owned by the institution. 1524xx Institution Discretion
152500	Foreign Investments
153000	Bonds 1530xx Institution Discretion
153100	Bonds – Corporate The value of bonds owned by the institution.
153200	Bonds – Municipal Obligation The value of municipal obligation bonds owned by the institution.
153300	Bonds – General Obligation The value of general obligation bonds owned by the institution.
153400	Bonds – Corporate Mortgage Backed The value of corporate mortgage-backed bonds owned by the institution.
153500	Mutual Bond Fund The value of mutual bond funds owned by the institution.
154000	Real Estate Mortgages The value of real estate mortgages owned by the institution. 1540xx Institution Discretion
155000	Real Estate The value of real estate owned by the institution. 1550xx Institution Discretion
156000	University System Buildings The value of University System buildings owned by the institution. 1560xx Institution Discretion
157000	Contracted Investment Pool-Non-Current The value of the institution’s share of the University System’s Contracted Investment Pool that is considered non-current.
157100	BOR Investment Pool – Legal Fund The value of the institution’s share of the Legal Fund of the BOR Investment Pool.
157200	BOR Investment Pool – Balanced Fund The value of the institution’s share of the Balanced Income Fund of the BOR Investment Pool.
157300	BOR Investment Pool – Total Return Fund The value of the institution’s share of the Total Return Fund of the BOR Investment Pool.
157400	BOR Investment Pool – Diversified Fund The value of the institution’s share of the Diversified Fund of the BOR Investment Pool.
157500	Georgia Extended Asset Pool The value of the institution’s share of the Georgia Extended Asset Pool.
157900	Other Investment Pool The value of the institution’s share of any other investment pool(s). 1579xx Institution Discretion
158000	Non-Current – Assets 1580xx Institution Discretion
158100	Non-Current – Cash Cash that is externally restricted and cannot be used to pay current liabilities.
158200	Non-Current – Short-Term Investments Cash that is externally restricted and classified as a short-term investment.
158300	Non-Current – Investments (Externally Restricted)
159000	Other Investments Includes the value of all other investments not recorded elsewhere. 159xxx Institution Discretion

16xxxx INVESTMENT IN PLANT*

Code	Description
161000	Land & Land Improvements Includes actual contract price of land purchased and costs incidental to acquisition, preparation, and improvement for use; i.e., appraisal fees, title fees, surveys, razing dilapidated structures, etc. Land is the surface or crust of the earth, which can be used to support structures, and may be used to grow crops, grass, shrubs, and trees. Land is characterized as having an unlimited life (indefinite). Land improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land.
161100	Leased Land & Land Improvements Includes Land and Land Improvements otherwise meeting the description of 161xxx, but obtained through capital lease instead of direct purchase. A land lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
162000	Buildings & Building Improvements Includes initial costs of buildings plus major additions and renovations. A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building Improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both. Care should be taken to exclude any costs that by definition are to be included in operation and maintenance of physical plant.
162100	Leased Buildings and Building Improvements Includes Buildings and Building Improvements otherwise meeting the description of 162xxx, but obtained through capital lease instead of direct purchase. A building lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
162190	Accumulated Depreciation - Leased Buildings & Bldg Improvements
162900	Accumulated Depreciation - Buildings & Building Improvements Includes the total amount of depreciation expense charged to Buildings & Building Improvements.
163000	Facilities and Other Improvements Includes assets (other than general use buildings) built, installed or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period.
163100	Leased Facilities and Other Improvements Includes Facilities and Other Improvements otherwise meeting the description of 163xxx, but obtained through capital lease instead of direct purchase. A Facilities/Other Improvement lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
163190	Accumulated Depreciation - Leased Facilities & Other Improvements
163900	Accumulated Depreciation - Facilities and Other Improvements Includes the total amount of depreciation expense charged to Facilities and other Improvements.
164000	Library Collections Includes all costs of books, journals, periodicals, microfilm, micro cards, audio/visual media, computer-based information, manuscripts, maps, documents, catalog cards, and similar items that provide information essential to the learning process or which enhance the quality of academic, professional or research libraries. This account should not include Subscription Based IT Arrangements (SBITA’s), which should be recorded in account number 168420 SBITA - Library Collections.
164010	Library Collections – General Acquisitions
164020	Library Collections – Donated Includes donated books, journals, periodicals, microfilm, micro cards, audio/visual media, computer-based information, manuscripts, maps, documents, catalog cards, and similar items that provide information essential to the learning process or which enhance the quality of academic, professional or research libraries.
164900	Accumulated Depreciation – Library Collections Includes the total amount of depreciation expense for Library Collections that do not meet the definition of a Subscription Based IT Arrangement (SBITA’s).
165000	Equipment Fixed or movable tangible assets to be used for operations, the benefits of which extend beyond one year from date of acquisition and rendered into service. Note: Only equipment having a value of $5,000 or greater shall be capitalized. Equipment having a value of $3,000 to $4,999 shall be expensed, but not capitalized, and tracked in an inventory system.
165100	Leased Equipment Includes equipment otherwise meeting the description of 165xxx, but obtained through capital lease instead of direct purchase. An equipment lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
165190	Accumulated Depreciation – Leased Equipment
165900	Accumulated Depreciation – Equipment Includes the total amount of depreciation expense charged to Equipment.
167000	Infrastructure Long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature.
167100	Leased Infrastructure
167190	Accumulated Depreciation – Leased Infrastructure
167900	Accumulated Depreciation – Infrastructure Includes the total amount of depreciation expense charged to Infrastructure.
168000	Capitalized Collections – Non-Depreciable
168100	Capitalized Collections – Depreciable Collections or individual items, such as works of art and historical treasures, of significance owned by an institution that are not held for financial gain, but rather for public exhibition, education, or research in furtherance of public service.
168200	Intangible Assets Software or intellectual property assets that does not have a physical presence. This account does not include intangible right to use assets such as Subscription Based IT Arrangements (SBITA’s) and Leases.
168210	Purchased & Developed Software To record software acquired and/or internally developed or modified for an institution’s internal needs that meets the threshold for capitalization as an intangible asset. This account should not be used for Subscription Based IT Arrangements (SBITA’s). Refer to Section 7.10 Intangible Assets in this manual for further information.
168215	Financed Purchased Software
168220	Water, Timber, & Mineral Rights and Easements Includes intangible assets related to water rights, timber rights, mineral rights and easements.
168230	Patents, Trademarks and Copyrights Includes intangible assets related to patents, trademarks and copyrights
168300	Leased Intangibles To record an intangible right to use asset in the CAPITAL LEDGER for leases that convey the right to use another entity’s nonfinancial asset (the underlying asset) as specified in a contract for a period of time in an exchange or exchange-like transaction. Please see the accounts listed below for specific intangible right to use assets. For additional information, please see Section 7.11 Leased Assets in the USG Business Procedures Manual.
168309	Accum Depr - Leased Intangibles To record the amortization of leases for intangible right to use assets in the CAPITAL LEDGER. Please see the accounts listed below for specific intangible right to use assets. For additional information, please see Section 7.11 Leased Assets in the USG Business Procedures Manual.
168310	Leased Land & Land Improvements To record an intangible right to use asset in the CAPITAL LEDGER for leased land and land improvements.
168319	Accumulated Depreciation-Leased Land and Land Improvements To record the amortization of intangible right to use leases for leased land and land improvements in the CAPITAL LEDGER.
168320	Leased Buildings and Building Improvements To record an intangible right to use asset in the CAPITAL LEDGER for leased buildings and building improvements.
168329	Accum Depr - Leased Buildings and Building Improvements To record the amortization of intangible right to use leases for leased buildings and building improvements in the CAPITAL LEDGER.
168330	Leased Facilities and Other Improvements To record an intangible right to use asset in the CAPITAL LEDGER for leased facilities and other improvements.
168339	Accum Depr - Leased Facilities and Other Improvements To record the amortization of intangible right to use leases for leased facilities and other improvements in the CAPITAL LEDGER.
168340	Leased Equipment To record an intangible right to use asset in the CAPITAL LEDGER for leased equipment.
168349	Accum Depr - Leased Equipment To record the amortization of intangible right to use leases for leased equipment in the CAPITAL LEDGER.
168350	Leased Infrastructure To record an intangible right to use asset in the CAPITAL LEDGER for leased infrastructure.
168359	Accum Depr - Leased Infrastructure To record the amortization of intangible right to use leases for leased infrastructure in the CAPITAL LEDGER.
168390	Leases in Progress To record costs incurred prior to the commencement date of intangible right to use leases, including all ancillary charges necessary to place the leased assets into service, that are in progress at year-end. This account should not be used for financed/purchased leases.
168400	Intangible Rights of Use in Progress To record costs incurred prior to the commencement date, including all ancillary charges necessary to place the intangible right-to-use assets into service, that are in progress at year-end. This account should not be used for Financed/Purchased Software nor Financed/Purchased Leases.
168410	SBITA - Software To record Subscription Based IT Arrangements (SBITA’s) that meet the threshold for capitalization other than SBITA’s for Library Collections, which should be recorded in account number 168420 SBITA - Library Collections. Refer to Section 7.10 Intangible Assets in this manual for further information.
168419	SBITA Accumulated Depreciation - Software To record accumulated amortization for capitalized Subscription Based IT Arrangements (SBITA’s) other than accumulated amortization for Library Collection SBITA’s, which should be recorded in 168429 SBITA Accumulated Amortization - Library Collections. Refer to Section 7.10 Intangible Assets in this manual for further information.
168420	SBITA - Library Collections To record Subscription Based IT Arrangements (SBITA’s) for Library Collections that meet the threshold for capitalization. Refer to Section 7.10 Intangible Assets in this manual for further information.
168429	SBITA Accumulated Depreciation - Library Collections To record accumulated amortization for capitalized Subscription Based IT Arrangements (SBITA’s) for Library Collections. Refer to Section 7.10 Intangible Assets in this manual for further information.
168490	SBITA’s in Progress To record costs incurred prior to the commencement date of Subscription Based IT Arrangements (SBITA’s), including all ancillary charges necessary to place the SBITA into service, that are in progress at year-end. This account should not be used for financed/purchased software.
168900	Accumulated Depreciation – Capitalized Collections Includes the total amount of depreciation expense charged to Capitalized Collections.
168910	Accumulated Depreciation – Purchased Software To record accumulated depreciation for capitalized purchased and developed software recorded in account number 168210 Purchased & Developed Software.
168915	Accumulated Depreciation – Financed Software Accumulated depreciation related to financed software.
168920	Accumulated Depreciation – Water, Timber & Mineral Rights and Easements Accumulated depreciation related to capitalized water rights, timber rights, mineral rights and easements.
168930	Accumulated Depreciation – Patents, Trademarks and Copyrights Accumulated depreciation related to capitalized patents, trademarks and copyrights.
169000	Construction Work In Progress The economic construction activity status of buildings and other structures, infrastructure, additions, alterations, reconstruction, installation, and maintenance and repairs that are substantially incomplete.
169900	Software Development in Progress - Purchased/Financed Purchase To record costs incurred after the planning and designing phase for internal-use software that is not complete at year-end. This account should not be used for Subscription Based IT Arrangements (SBITA’s).

17xxxx DEFERRED OUTFLOWS OF RESOURCES

Code	Description
170000	Deferred Outflows of Resources Used to account for consumption of assets applicable to a future period. Examples would be Service Concession agreements and grants paid in advance of meeting grant time requirements, when all other eligibility requirements have been met.
170100	Deferred Outflows of Resources – Debt Refunding This is associated with the implementation of GASB 65. In current refunding and advanced refundings that result in defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt should be reported as deferred outflows of resources or inflow of resources and recognized as a component of interest expense over the life of the debt.
170200	Deferred Outflows of Resources – Defined Benefit Pension Plan
170500	Deferred Outflows of Resources – Other Post Employment Benefits (OPEB)
170900	Deferred Outflows of Resources – Other

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2.7.2 Liability Accounts (2)

(Last Modified on July 19, 2023)

Current Liabilities

21xxxx LIABILITIES - GENERAL

Code	Description
211000	Accounts Payable (AP Module Only) Includes all unpaid obligations as evidenced by purchase orders, contracts, and confirmations for materials and services.
211400	Accounts Payable – General 2114xx Institution Discretion
211450	Accounts Payable – Capital Asset Purchases
211499	Interest Payable – Capital Leases Interest that has accrued for the current reporting period but has not yet been paid.
211500	Accounts Payable – (Expense Module Only) Includes all unpaid obligations as evidenced by expense reports and travel authorizations*. *Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.
211600	Accounts Payable – P Card Only 2116xx Institution Discretion
211800	Accounts Payable – AR Refunds
211900	Construction Contracts Payable/Construction Retainage Payable The amount of Construction Contracts Payable and Construction Retainage Payable at the end of the fiscal year. This account will be utilized for GAAP ledger entries at the end of the fiscal year.
211950	Construction Retainage Payable – NonCapital
211960	Construction Contracts Payable – NonCapital
211970	Construction Retainage Payable – Capital
211980	Construction Contracts Payable – Capital
211999	Accounts Payable – RSA/Error Includes all funds from rounding suspense accounts/errors.
212100	Accrued Expenses – Personal Services Includes any amounts accrued as of the end of a fiscal period for personal services. It is appropriate to accrue Personal Services on any fraction of a payroll transpiring on and prior to June 30th.
212200	Accrued Expenses – Non Personal Services Includes any amounts accrued as of the end of a fiscal period for non personal services. 2122xx Institution Discretion
213100	Payroll Deduction – Dependent Spending Account
213200	Payroll Deduction – Medical Spending Account
214000	Deposits Includes receipts for various purposes which institutions may be required to repay in whole or in part. They include deposits for breakage, room rental contracts, keys, library books, and reservations for admission to the institution or to the resident halls. 214xxx Institution Discretion
215000	Sales Tax Payable Sales Tax collected and not yet forwarded to the State Department of Revenue. 215xxx Institution Discretion
216000	Advances – Tuition And Fees Payments made to the institution in advance for tuition and fees of a subsequent period. Note: Use Account range 217XXX for advances related to residence halls, dining halls, continuing education, and other non-credited course related fees. 216xxx Institution Discretion
217000	Advances – Other Includes payments made to the institution in advance for services to be rendered in a subsequent period. Examples are amounts collected in advance for residence halls, dining halls, continuing education and other non-credited course related fees. (Example: Nursing test fees.) Note: Use Account range 216XXX for advance payment of tuition and fees. 217xxx Institution Discretion, except where standardized below
217800	Advances – Research, Non-Operating
217900	Advances – Research, Operating
218000	Due To Other Funds (Detail) Includes amounts that have been borrowed temporarily from other fund groups and will be repaid. Note: See Account 126xxx for funds due from other funds.
218100	Due To USO – Capital Liability Reserve Fund, Current Used to record cash draws from the capital liability reserve fund and may only be used in situations approved by the USO Office of Fiscal Affairs.
218101	Due To USO – Capital Liability Reserve Fund, Non-Current
218200	Due to Institutions (USO ONLY) – Primarily Title IV Funding Adjustments Used to record refunds due to the institutions associated with P3 Auxiliary Project Collection Services – Primarily Title IV Funding Adjustments.
218500	Due to Institutions (USO ONLY) – P3 Auxiliary Project Used to record payments due to the institutions associated with the P3 Auxiliary Project
218700	Due to Other USG Institutions To record payables due to other institutions for collaborative ventures (i.e. GOML, eCore, WebMBA, eMajor, etc.) Note: See account 126700 for funds due from other USG institutions. 2187xx Institution Discretion
218800	Due to Component Units, Current Funds due to one or more component units of the College or University. Current portion. Note: This does not include lease payments. 2188xx Institution Discretion
218900	Due to Component Units, Non-current Funds due to one or more component units of the College or University. Non-current portion. Note: This does not include lease payments. 2190xx Institution Discretion
219100	Other Liabilities (Detail) Includes any items not recorded above.
219101	Pollution Remediation, Current
219102	Pollution Remediation, Non-Current
219103	Claims and Judgements, Current
219104	Claims and Judgements, Non-Current
219105	Other Liabilities, Non-Current
219110	Campus Card Clearing
219111	Financial Aid Book Vouchers 2191xx Institution Discretion
219300	SBITA Obligation Capital, Current To record the current portion of the liability for Subscription Based IT Arrangements (SBITA’s) that meet the threshold for capitalization. Refer to Section 7.10 Intangible Assets in this manual for further information.
219400	Lease Purchase Obligations, Current Includes unpaid obligations on Lease Purchase contracts – Current Portion. 2194xx Institution Discretion, except where standardized below
219490	Lease Purchase Obligations – Noncapital Asset, Current
219500	Notes and Loans Payable, Current Liability for notes and loans incurred by the College or University. Current Portion. Note: Limited use. Discuss with USO before using. 2195xx Institution Discretion, except where standardized below
219590	Notes and Loans Payable – Noncapital Asset, Current
219600	Liabilities Under Split Interest Agreements, Current
219700	Asset Retirement Obligation (ARO) - Liability, Current To record the current portion of a legally enforceable liability associated with the retirement of a tangible capital asset.
219800	Other Liabilities – Banner Clearing Used for matching accounting transactions in the primary accounting system to transactions interfaced from the Banner Student Information System.
219801	Unapplied Cash
219802	Unapplied Financial Aid
219803	Banner Clearing – Financial Aid
219804	Banner Clearing – eRefunds
219805	AP Clearing-Banner Webcheck Clearing account for Banner webcheck payments
219820	AP Clearing-Banner Clearing account for Banner refund check processes in PeopleSoft Accounts Payable
219840	Contract Clearing-Banner Clearing account for Banner third party contract payments
219850	Student Financial Aid Payables Refunds returned from the third party vendor that are due to the students.
219851	Student Refunds Refunds are posted to this account when processed, then cleared once the money is disbursed.
219895	Unapplied Waivers Clearing Account B used on all waiver detail codes in Banner. Undistributed exemptions. 2198xx Institution Discretion
219900	Other Liabilities – Miscellaneous Clearing Used for matching accounting transactions in the primary accounting system to transactions interfaced for other major software systems. 2199xx Institution Discretion

22xxxx LIABILTIES – PAYROLL

Code	Description
221100	Payroll Deduction – FICA Deductions from Employees for FICA taxes.
221500	Payroll Deduction – FICA/Medicare Deductions from employees for FICA/Medicare taxes.
222100	Payroll Deduction – Fed Income Taxes Deductions from employees for federal income taxes.
222500	Payroll Deduction – Advanced Income Credit Payments to employees via payroll for the Advanced Income Credit (a reverse deduction).
223001	Payroll Deduction – State Taxes Deductions from employees for state income taxes.
223002	Pay Dedc-Other State Taxes - AL
223003	Pay Dedc-Other State Taxes - AK
223004	Pay Dedc-Other State Taxes - AR
223005	Pay Dedc-Other State Taxes - AZ
223006	Pay Dedc-Other State Taxes - CA
223007	Pay Dedc-Other State Taxes - CO
223008	Pay Dedc-Other State Taxes - CT
223009	Pay Dedc-Other State Taxes - DE
223010	Pay Dedc-Other State Taxes - FL
223011	Pay Dedc-Other State Taxes - HI
223012	Pay Dedc-Other State Taxes - ID
223013	Pay Dedc-Other State Taxes - IL
223014	Pay Dedc-Other State Taxes - IN
223015	Pay Dedc-Other State Taxes - IA
223016	Pay Dedc-Other State Taxes - KS
223017	Pay Dedc-Other State Taxes - KY
223018	Pay Dedc-Other State Taxes - LA
223019	Pay Dedc-Other State Taxes - ME
223020	Pay Dedc-Other State Taxes - MD
223021	Pay Dedc-Other State Taxes - MA
223022	Pay Dedc-Other State Taxes - MI
223023	Pay Dedc-Other State Taxes - MN
223024	Pay Dedc-Other State Taxes - MS
223025	Pay Dedc-Other State Taxes - MO
223026	Pay Dedc-Other State Taxes - MT
223027	Pay Dedc-Other State Taxes - NE
223028	Pay Dedc-Other State Taxes - NV
223029	Pay Dedc-Other State Taxes - NH
223030	Pay Dedc-Other State Taxes - NJ
223031	Pay Dedc-Other State Taxes - NM
223032	Pay Dedc-Other State Taxes - NY
223033	Pay Dedc-Other State Taxes - NC
223034	Pay Dedc-Other State Taxes - ND
223035	Pay Dedc-Other State Taxes - OH
223036	Pay Dedc-Other State Taxes - OK
223037	Pay Dedc-Other State Taxes - OR
223038	Pay Dedc-Other State Taxes - PA
223039	Pay Dedc-Other State Taxes - RI
223040	Pay Dedc-Other State Taxes - SC
223041	Pay Dedc-Other State Taxes - SD
223042	Pay Dedc-Other State Taxes - TN
223043	Pay Dedc-Other State Taxes - TX
223044	Pay Dedc-Other State Taxes - UT
223045	Pay Dedc-Other State Taxes - VT
223046	Pay Dedc-Other State Taxes - VA
223047	Pay Dedc-Other State Taxes - WA
223048	Pay Dedc-Other State Taxes - WV
223049	Pay Dedc-Other State Taxes - WI
223050	Pay Dedc-Other State Taxes - WY
223051	Pay Dedc-Other State Taxes - DC
223052	Pay Dedc-Other State Taxes - Puerto Rico
223100	Payroll Deduction – Other City/Local Taxes Deductions from employees for other city/local taxes.
224000	Retirement Deductions Deductions from employees for contributions to retirement plans.
224031	Payroll Deduction – TIAA ORP
224051	Payroll Deduction – Fidelity ORP
224071	Payroll Deduction – VALIC ORP
224711	Payroll Deduction – Teachers Retirement System Deductions from employees for contributions to the Teachers Retirement System (TRS).
224720	Payroll Deduction – ORP Limited Deductions from employees for contributions to the Optional Retirement Plan (ORP) – Limited.
224721	Payroll Deduction – Optional Retirement Plan Deductions from employees for contributions to the Optional Retirement Plan (ORP).
224741	Payroll Deduction – Employee Retirement System Deductions from employees for contributions to the Employee Retirement System (ERS).
224751	Payroll Deduction – GA Defined Contribution Plan Deductions from employees for contributions to the Georgia Defined Contribution Plan.
225000	Tax Sheltered Annuity Deductions Deductions from employees for contributions to Tax Sheltered Annuity (TSA) plans.
225050	GaBreeze ERS
225601	Payroll Deduction – 403(b) – VALIC Deductions from employees for contributions to the VALIC 403(b) plan.
225602	Payroll Deduction – 403(b) – Fidelity Deductions from employees for contributions to the Fidelity Investments 403(b) plan.
225603	Payroll Deduction – 403(b) – TIAA CREF Deductions from employees for contributions to the TIAA CREF 403(b) plan.
225604	Payroll Deduction – 403(b) – American Century Deductions from employees for contributions to the American Century 403(b) plan.
225605	Payroll Deduction – 403(b) – American Express Deductions from employees for contributions to the American Express 403(b) plan.
225606	Payroll Deduction – 403(b) – Northern Life Deductions from employees for contributions to the Northern Life 403(b) plan.
225607	Payroll Deduction – 403(b) – Equitable A Deductions from employees for contributions to the Equitable A 403(b) plan.
225608	Payroll Deduction – 403(b) – Lincoln Deductions from employees for contributions to the Lincoln 403(b) plan.
225609	Payroll Deduction – 403(b) – First Investors Deductions from employees for contributions to the First Investors 403(b) plan.
225610	Payroll Deduction – 403(b) – PeachState Reserves Deductions from employees for contributions to the Peach State Reserves 403(b) plan.
225611	Payroll Deduction – 403(b) – NW Life Deductions from employees for contributions to the Northwestern Life 403(b) plan.
225612	Payroll Deduction – 403(b) – Waddell Deductions from employees for contributions to the Waddell 403(b) plan.
225613	Payroll Deduction – 403(b) – Mass Mutual Deductions from employees for contributions to the Massachusetts Mutual 403(b) plan.
225614	Payroll Deduction – 403(b) – GA Employee Defined Compensation Deductions from employees for contributions to the Georgia Employee Defined Compensation 403(b) plan.
225615	Payroll Deduction – 403(b) – Am Fund Deductions from employees for contributions to the American Fund 403(b) plan.
225616	Payroll Deduction – 403(b) – Am General Deductions from employees for contributions to the American General 403(b) plan.
225617	Payroll Deduction – 403(b) – Horace Mann Deductions from employees for contributions to the Horace Mann 403(b) plan.
225618	Payroll Deduction – 403(b) – New England Deductions from employees for contributions to the New England 403(b) plan.
225619	Payroll Deduction – 403(b) – NY Life Deductions from employees for contributions to the New York Life 403(b) plan.
225620	Payroll Deduction – 403(b) – Primerica Deductions from employees for contributions to the Primerica 403(b) plan.
225621	Payroll Deduction – 403(b) – Profess Deductions from employees for contributions to the Profess 403(b) plan.
225622	Payroll Deduction – 403(b) – Reliastar Deductions from employees for contributions to the Reliastar 403(b) plan.
225623	Payroll Deduction – 403(b) – Smith Barney Deductions from employees for contributions to the Smith Barney 403(b) plan.
225624	Payroll Deduction – 403(b) – Unum Deductions from employees for contributions to the Unum 403(b) plan.
225625	Payroll Deduction – 403(b) – USAA Deductions from employees for contributions to the USAA 403(b) plan.
225626	Payroll Deduction – 403(b) – Vanguard Deductions from employees for contributions to the Vanguard 403(b) plan.
225627	Payroll Deduction – 403(b) – VanKampen Deductions from employees for contributions to the VanKampen 403(b) plan.
225628	Payroll Deduction – 403(b) – TIAA SRA Deductions from employees for contributions to the TIAA SRA 403(b) plan.
225629	Payroll Deduction – 403(b) – Janus Deductions from employees for contributions to the Janus 403(b) plan.
225630	Payroll Deduction – 403(b) – Nationwide Deductions from employees for contributions to the Nationwide 403(b) plan.
225631	Payroll Deduction – 403(b) – AIG Deductions from employees for contributions to the AIG 403(b) plan.
225632	Payroll Deduction – 403(b) – ING Deductions from employees for contributions to the ING 403(b) plan.
225650	Payroll Deduction – 403(b) Deductions from employees for contributions to a 403(b) plan.
225651	Payroll Deduction – Roth 403(b) Deductions from employees for contributions to a Roth 403(b) plan.
225701	Payroll Deduction – 457 – VALIC Deductions from employees for contributions to the VALIC 457 plan.
225702	Payroll Deduction – 457 – Fidelity Deductions from employees for contributions to the Fidelity Investments 457 plan.
225703	Payroll Deduction – 457 – TIAA CREF Deductions from employees for contributions to the TIAA CREF 457 plan.
225704	Payroll Deduction – 457 – American Century Deductions from employees for contributions to the American Century 457 plan.
225705	Payroll Deduction – 457 – American Express Deductions from employees for contributions to the American Express 457 plan.
225706	Payroll Deduction – 457 – Northern Life Deductions from employees for contributions to the Northern Life 457 plan.
225707	Payroll Deduction – 457 – Equitable A Deductions from employees for contributions to the Equitable A 457 plan.
225708	Payroll Deduction – 457 – Lincoln Deductions from employees for contributions to the Lincoln 457 plan.
225709	Payroll Deduction – 457 – First Investors Deductions from employees for contributions to the First Investors 457 plan.
225710	Payroll Deduction – 457 – Peachstate Reserves Deductions from employees for contributions to the Peachstate Reserves 457 plan.
225711	Payroll Deduction – 457 – NW Life Deductions from employees for contributions to the Northwestern Life 457 plan.
225712	Payroll Deduction – 457 – Waddell Deductions from employees for contributions to the Waddell 457 plan.
225713	Payroll Deduction – 457 – Mass Mutual Deductions from employees for contributions to the Massachusetts Mutual 457 plan.
225714	Payroll Deduction – 457 – GA Employee Defined Compensation Deductions from employees for contributions to the Georgia Employee Defined Compensation 457 plan.
225715	Payroll Deduction – 457 – Am Fund Deductions from employees for contributions to the American Fund 457 plan.
225716	Payroll Deduction – 457 – Am General Deductions from employees for contributions to the American General 457 plan.
225717	Payroll Deduction – 457 – Horace Mann Deductions from employees for contributions to the Horace Mann 457 plan.
225718	Payroll Deduction – 457 – New England Deductions from employees for contributions to the New England 457 plan.
225719	Payroll Deduction – 457 – NY Life Deductions from employees for contributions to the New York Life 457 plan.
225720	Payroll Deduction – 457 – Primerica Deductions from employees for contributions to the Primerica 457 plan.
225721	Payroll Deduction – 457 – Profess Deductions from employees for contributions to the Profess 457 plan.
225722	Payroll Deduction – 457 – Reliastar Deductions from employees for contributions to the Reliastar 457 plan.
225723	Payroll Deduction – 457 – Smith Barney Deductions from employees for contributions to the Smith Barney 457 plan.
225724	Payroll Deduction – 457 – Unum Deductions from employees for contributions to the Unum 457 plan.
225725	Payroll Deduction – 457 – USAA Deductions from employees for contributions to the USAA 457 plan.
225726	Payroll Deduction – 457 – Vanguard Deductions from employees for contributions to the Vanguard 457 plan.
225727	Payroll Deduction – 457 – VanKampen Deductions from employees for contributions to the VanKampen 457 plan.
225728	Payroll Deduction – 457 – TIAA SRA Deductions from employees for contributions to the TIAA 457 plan.
225729	Payroll Deduction – 457 – Janus Deductions from employees for contributions to the Janus 457 plan.
225730	Payroll Deduction – 457 – Nationwide Deductions from employees for contributions to the Nationwide 457 plan.
225731	Payroll Deduction – 457 – AIG Deductions from employees for contributions to the AIG 457 plan.
225732	Payroll Deduction – 457 – ING Deductions from employees for contributions to the ING 457 plan.
225750	Payroll Deduction – 457 Deductions from employees for contributions to a 457 plan.
225751	Payroll Deduction – Roth 457 Deductions from employees for contributions to a Roth 457 plan.
225903	Payroll Deduction – Higher Ed Savings Plan
226000	Insurance Deductions Deductions from employees for payments for insurance programs.
226070	Payroll Deduction – Accident Insurance – INA
226220	Payroll Deduction – AFLAC
226301	Payroll Deduction – Reliance AD Insurance
226901	Payroll Deduction – Blue Choice HMO Deductions from employees for payments to the Blue Choice HMO program.
226903	Payroll Deduction – BCBS PPO Deductions from employees for payments to the BCBS PPO program.
226905	Payroll Deduction – Regents High Deductible Deductions from employees for payments to the Board of Regents High Deductible program.
226906	Payroll Deduction – Kaiser HMO Deductions from employees for payments to the Kaiser HMO program.
226908	Payroll Deduction – Regents High Deductible – Self-Funded Deductions from employees for payments to the Board of Regents Self-Funded High Deduction program.
226909	Payroll Deduction – Regents Indemnity Deductions from employees for payments to the Board of Regents Indemnity program.
226910	Payroll Deduction – Regents Blue Cross HMO – Self-Funded Deductions from employees for payments to the Blue Cross Self-Funded HMO program.
226911	Payroll Deduction – Tobacco Surcharge
226913	Payroll Deduction – Spousal Surcharge
226915	Payroll Deduction – Health Savings Account Deductions from employees for payments to the Health Savings Accounts (HAS).
226940	Payroll Deduction – BCBS GRA Option
226951	Payroll Deduction – Basic Life – Regents Deductions from employees for payments to the Board of Regents Basic Life Insurance program.
226952	Payroll Deduction – Dependent Life – Regents Deductions from employees for payments to the Board of Regents Dependent Life Insurance program.
226953	Payroll Deduction – Supplemental Life ADD – Regents Deductions from employees for payments to the Board of Regents Supplemental Life and AD&D Insurance program.
226961	Payroll Deduction – Dental – Regents Deductions from employees for payments to the Board of Regents Dental Insurance program.
226962	Payroll Deduction – Dental – Institution Deductions from employees for payments for institution specific dental insurance plans.
226965	Payroll Deduction – Cancer – Institution Deductions from employees for payments for institution specific cancer insurance plans.
226972	Payroll Deduction – Dental – Delta Deductions from employees for payments to the Delta Dental Insurance program.
226974	Payroll Deduction – Long-Term Disability Deductions from employees for payments to the Long-Term Disability Insurance program.
226975	Payroll Deduction – Long Term Care Deductions from employees for payments to the Long Term Care program.
226977	Payroll Deduction – Short-Term Disability Deductions from employees for payments to the Short-Term Disability Insurance program.
226978	Payroll Deduction – Group Vision Deductions from employees for payments to the Group Vision Insurance program.
226981	Payroll Deduction – Prepaid Legal Services Deductions from employees for payments to the Prepaid Legal Services program.
226985	Payroll Deduction – Identity Theft
227000	Garnishments Deductions from Employees as mandated by federal or state authorities.
227100	Payroll Deduction – IRS Tax Levy
227501	Payroll Deduction – Garnishments Deductions from employees for garnishment payments.
228000	Other Payroll Deductions Deductions from Employees not specified above.
228020	Payroll Deduction – Marta
228050	Payroll Deduction – HSA-Other Banks
228105	Payroll Deduction – HSA-BB&T
228107	Payroll Deduction – Leaf Campaign
228108	Payroll Deduction – Lifestyle Benefits Plan
228110	Payroll Deduction – Liberty Mutual
228150	Payroll Deduction – Purchasing Power
228201	Payroll Deduction – Other-Miscellaneous
228202	Payroll Deduction – Rent-Faculty Housing
228901	Payroll Deduction – US Savings Bonds Deductions from employees for United States Savings Bonds.
228911	Payroll Deduction – State Charitable Campaign Deductions from employees for State Charitable Campaign contributions.
228920	Payroll Deduction – Employee A/R Deductions from employees for Employee A/R.
228921	Payroll Deduction – AAUP Deductions from employees for AAUP.
228922	Payroll Deduction – Credit Union Deductions from employees for the State Employees Credit Union.
228923	Payroll Deduction – Recreation/Fitness/Wellness Deductions from employees for recreation, fitness, and wellness programs.
228924	Payroll Deduction – Housing/Rental Deductions from employees for housing and rental programs.
228925	Payroll Deduction – Meal Plan Deductions from employees for meal plans.
228926	Payroll Deduction – Mobile Phone/PDA Deductions from employees for mobile phone and PDA plans.
228927	Payroll Deduction – Parking Transit After Tax Deductions (after tax) from employees for parking and transit programs.
228928	Payroll Deduction – Parking Transit Before Tax Deductions (before tax) from employees for parking and transit programs.
228929	Payroll Deduction – Parking Fines Deductions from employees for parking fines.
228931	Payroll Deduction – Alumni Deductions from employees for alumni associations.
228932	Payroll Deduction – Athletics Deductions from employees for athletic programs.
228933	Payroll Deduction – Capital Campaign/Annual Giving Deductions from employees for capital and annual giving campaigns.
229934	Payroll Deduction – Foundation Restricted Deductions from employees for donations to foundations (restricted).
228935	Payroll Deduction – Foundation Unrestricted Deductions from employees for donations to foundations (unrestricted).
228941	Payroll Deduction – Uniform Expenses Deductions from employees for uniform expenses.
228999	Payroll Deduction – Miscellaneous Deductions from employees for miscellaneous expenses.
229100	HCMS Net Pay Liability
229110	Retirement Clearing – Benefits
229199	HCMS Clearing – Liabilities
229230	COBRA Administrative Fee
229900	Third Party Clearing – Benefits
229910	Retirement Clearing – Benefits
229999	Third Party Clearing – Liabilities This is a clearing account for payroll liabilities.

23xxxx LIABILITIES – PAYROLL – EMPLOYER MATCHING

Code	Description
231100	Employer Matching – FICA Liability for employer matching for FICA taxes.
233500	Employer Matching – FICA/Medicare Liability for employer matching for FICA/Medicare taxes.
233600	Employer Payroll Liability – Unemployment Taxes Liability for employer unemployment taxes.
233650	Employer Payroll Liability – Other Taxes
234100	Retirement – Teachers Retirement System Liability for employer matching for Teachers Retirement System (TRS).
234111	Employer Payroll Liability – TRS Liability for employer payroll matching for Teachers Retirement System (TRS).
234200	Retirement – Employees Retirement System Liability for employer matching for Employees Retirement System (ERS).
234241	Employer Payroll Liability – Employee Retirement System Liability for employer payroll matching for Employees Retirement System (ERS).
234250	Employer Payroll Liability – Other Employee Retirement System (ERS) Retirees This account will be utilized for ERS Retiree rehire cost and ERS forfeited leave payments/invoicing.
234300	Optional Retirement Plans Liability for employer matching for Optional Retirement Plans (ORP).
234320	Employer Payroll Liability – ORP Limited Liability for employer matching for Optional Retirement Plan (ORP) Limited.
234321	Employer PR Liability – Optional Retirement Plan Liability for employer payroll matching for Optional Retirement Plans (ORP)
234335	Employer Payroll Liability – ORP – TIAA Liability for employer payroll matching for TIAA ORP
234355	Employer Payroll Liability – ORP – Fidelity Liability for employer payroll matching for Fidelity ORP
234365	Employer Payroll Liability – ORP – VALIC Liability for employer payroll matching for VALIC ORP
235100	Insurance Matching Liability for employer matching for insurance programs.
235900	Employer Payroll Liability – Health and Insurance Plans Liability for employer payroll matching for health and insurance programs.
235901	Employer PR Liability – Blue Choice HMO Liability for employer payroll matching for the Blue Choice HMO program.
235903	Employer PR Liability – BCBS PPO Liability for employer payroll matching for the BCBS PPO program.
235905	Employer PR Liability – Regents High Deductible Liability for employer payroll matching for the Board of Regents High Deductible program.
235906	Employer PR Liability – Kaiser HMO Liability for employer payroll matching for the Kaiser HMO program.
235908	Employer PR Liability – Regents High Deductible – Self-Funded Liability for employer payroll matching for the Board of Regents Self-Funded High Deduction program.
235909	Employer PR Liability – Regents Indemnity Liability for employer payroll matching for the Board of Regents Indemnity program.
235910	Employer PR Liability – Blue Cross HMO – Self-Funded Liability for employer payroll matching for the Blue Cross Self-Funded HMO program.
235911	Employer Payroll Liability – Medicare Exchange HRA
235915	Employer Payroll Liability – HAS Match Employer PR Liability-BCBS
235940	Employer PR Liability-BCBS GRA Option
235951	Employer PR Liability – Basic Life – Regent Liability for employer payroll matching for the Board of Regents Basic Life Insurance program.

24xxxx LIABILITIES - FUNDS HELD FOR OTHERS

Code	Description
241000	Funds Held for Others Liability for funds held for others
241100	Custodial Funds – Funds Held for Others
241160	Funds Held for Others – Capital Liability Reserves-USO
241200	Funds Held for Others – P3 Project Used to record the liability for collection service funds associated with the P3 Auxiliary Project.
241500	Escheatment Liability

25xxxx LIABILITIES - FUNDS FOR DESIGNATED SCHOLARSHIPS

Code	Description
251000	Designated Scholarships Liability for funds held for designated scholarships. 251xxx Institution Discretion, except where standardized below
251001	HOPE
251002	HOPE Prior Year
251003	HOPE Accel
251004	HOPE GED
251005	HOPE Grant
251020	HOPE Promise
251030	Zell Miller Scholarship
251033	Zell Miller Grant
251034	Dual Enrollment (DE) Program
251040	LEAP Scholarship Revenue
251050	Stafford Loan-Subsidized
251051	Stafford Loan-Unsubsidized
251052	Cancellable Loan-Subsidized
251053	Cancellable Loan-Unsubsidized
251055	Direct Lending
251200	Designated Scholarships-Private Scholarships 2512xx Institution Discretion

28xxxx LIABILITIES – COMPENSATED ABSENCES

Code	Description
287100	Compensated Absences – Current Liability for the current portion value of compensated absences. Includes the value of employee vacation and compensatory time that has not been taken as of June 30th. Note: In PeopleSoft Financials, this is used only in the GAAP Ledger.

Non-Current Liabilities

29xxxx LIABILTIES – NON-CURRENT

Code	Description
291100	Lease Purchase Obligations - Non-Current Liability for the non-current portion of lease purchase obligations. 2911xx Institution Discretion, except where standardized below
291150	GFSIC Payback Bonds Liability for the non-current portion of GFSIC payback bonds.
291190	Lease Purchase Obligations – Non Capital Asset, Non-Current
291200	Notes and Loans Payable, Non-Current Liability for notes and loans incurred by the College or University. Noncurrent Portion. Note: Limited use. Discuss with USO before using.
291300	Advances – Other Non-Current Liability for the non-current portion of Advances – Other. 2913xx Institution Discretion
291400	Advances – Research, Non-Current Liability for the non-current portion of Advances – Research. 2914xx Institution Discretion
291500	Net Pension Liability Used to record the employer’s proportionate share of pension liability less the fiduciary net position of the pension plan for the Multiple Employer Plan (GASB 68) 2915xx Institution Discretion
291600	OPEB Liability
291700	IBNR Liability
291800	Liabilities Under Split Interest Agreements, Non-Current
291900	Asset Retirement Obligation (ARO) - Liability, Non-Current To record the non-current portion of a legally enforceable liability associated with the retirement of a tangible capital asset.
292100	SBITA Obligation Capital, Non-Current To record the non-current portion of the liability for Subscription Based IT Arrangements (SBITA’s) that meet the threshold for capitalization. Refer to Section 7.10 Intangible Assets in this manual for further information.
297100	Compensated Absences - Non-Current Liability for the non-current portion of Compensated Absences. Includes the non-current portion of the value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year. This is used only in the GAAP Ledger.
298000	Deferred Inflows of Resources Used to account for acquisition of resources that are applicable to a future period. Examples would be Service Concession agreements and grants received in advance of meeting grant time requirements, when all other eligibility requirements have been met.
298100	Deferred Inflows of Resources – Debt Refunding This is associated with the Implementation of GASB 65 – In current refunding and advanced refundings that result in defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt should be reported as deferred outflows of resources or inflow of resources and recognized as a component of interest expense over the life of the debt.
298200	Deferred Inflows of Resources – Defined Benefit Pension Plan This is associated with the Pension Liability – GASB 68 Implementation – Examples include the following: (1) Contributions to the pension plan from the employer subsequent to the measurement date of the net pension liability and before the end of the reporting period; (2) Differences between expected and actual experience with regard to economic or demographic factors; and (3) Differences between projected and actual earning on pension plan investments different measuring periods.
298300	Deferred Inflows of Resources – P3 or Service Concession Arrangements
298301	Deferred Inflows of Resources – P3 or Service Concession Arrangements – Capital Asset Related Related to when an institution receives capital assets in association with P3 and Service Concession Arrangements.
298400	Deferred Inflows of Resources – Grants Received in Advance of Time Requirements - Operating This is associated with the Implementation of GASB 65 – mandated non-exchange transactions and voluntary non-exchange transactions where resources are transferred before time requirements are met but after all eligibility requirements are met should be reported as a deferred inflow of resources by the recipient.
298401	Deferred Inflows of Resources – Grants Received in Advance of Time Requirements – Non-Operating
298402	Deferred Inflows of Resources – Grants Received in Advance of Time Requirements - Capital
298500	Deferred Inflows of Resources – Other Post Employment Benefits (OPEB)
298600	Deferred Inflows of Resources – Split Interest Agreements
298900	Deferred Inflows of Resources – Other This is associated with the implementation of GASB 65.

---

2.7.3 Net Assets and Reserves (3)

(Last Modified on May 1, 2020)

310000 NET ASSETS - INVESTMENT IN PLANT

Code	Description
311100	Investment in Plant An account in which is shown the total carrying value of plant properties and facilities, net of depreciation and long term debt (debt on capital leases).

320000 NET ASSETS - ALLOCATED RESERVES (UNRESTRICTED)

Code	Description
321100	Net Assets-Allocated Reserves (Unrestricted) Amounts reserved from another Net Asset account(s) that are allocated for specific purposes.
321110	Net Assets-Allocated Reserves Prior Year Amounts reserved, from a prior year, from another Net Asset account(s) that are allocated for specific purposes.
322100	Inventory Reserves (Unrestricted) This account is used to reserve funds committed to maintenance of inventories of Stores and Merchandise for Resale.
323100	Reserves for Renewal and Replacement (Unrestricted) Amounts appropriated from Unallocated Fund Balance of Auxiliary Enterprises Funds for the purpose of financing extraordinary repairs and replacement of equipment.
329100	Other Reserves (Unrestricted) Includes any reserves not properly categorized in accounts 321xxx through 324xxx described above.
329200	Reserves for Deferred Gift Revenue from Auxiliary Vendor (Unrestricted)
329400	PPV Reserves
329500	Other Reserves (Unrestricted) – P3 Project Used to record unrestricted reserve for the P3 Project.
329600	Other Reserves (Unrestricted)-Capital Liability Reserve Fund This Fund shall be funded by all USG institutions participating in the PPV program. The USG Chief Fiscal Officer shall determine from time to time the amount to be deposited by each participating institution into the Fund. The Fund shall serve as a pooled reserve controlled and administered by the Board of Regents. The Fund shall only be used to address significant shortfalls and only insofar as a requesting USG institution is unable to make the required PPV capital lease payment to the designated cooperative organization. The Fund will continue as long as the Board of Regents has rental obligations under the PPV program.
329700	Reserve for E-Core Used to record E-Core Technology Reserve to support E-Core Program at the Host Institution. (Fund 16000 Only)

340000 NET ASSETS - UNALLOCATED SURPLUS (UNRESTRICTED)

Code	Description
341100	Unallocated Net Asset - Prior Year (Unrestricted) Funds recorded in this account represent excess of revenues over expenditures from prior fiscal years.
342100	Unallocated Net Asset - Current Year (Unrestricted) Funds recorded in this account represent excess of revenues over expenditures at the end of a current fiscal year.

360000 NET ASSETS - PERMANENT ENDOWMENT (RESTRICTED - NON-EXPENDABLE)

Code	Description
360100	Net Assets - Permanent Endowment (Restricted - Non-Expendable) This is permanent Endowment Corpus.

370000 NET ASSETS - ALLOCATED OTHER (RESTRICTED - EXPENDABLE)

Code	Description
371100	Net Assets - Allocated Other (Restricted - Expendable) Used where Net assets are Restricted by externally imposed restrictions by creditors, grantors, contributors, laws, or regulations. 371xxx Institution Discretion

380000 RESERVES

Code	Description
381000	Reserve for Encumbrances This account represents the amount of a fund balance set apart to provide for unliquidated encumbrances.
381100	Reserve for Encumbrances - Control Account

390000 NET POSITION

Code	Description
396000	Fiduciary Net Position This account should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships.

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