2.8.1 Operating Revenues (40xxxx – 47xxxx)

(Last Modified on October 22, 2024)

400000 STUDENT FEES

Code	Description
400000	Revenues (Budgetary Acct – APPROP level)
401000	Resident Tuition (Budgetary Account – ORG level)
401100	Resident Tuition Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students. Please note that term and level must be designated by utilization of a Class code. 4011xx Institution Discretion, except where standardized below
401180	Dual Enrollment (DE) Tuition
401190	USG Global Tuition This account should only be used in Fund 10500 Tuition as part of USG Goes Global.
4013xx	Fee Waiver The Fee Waiver accounts function as contra-revenue accounts, with the normal fee amount being booked into the related revenue account as a credit and the fee waiver amount booked into the related Fee Waiver account as a debit. 4013xx Institution Discretion, except where specified below
401300	Fee Waiver – Resident Tuition
401340	Fee Waiver – eCore
401355	Fee Waiver – FinTech
401380	Fee Waiver – Dual Enrollment (DE) Tuition
401390	Fee Waiver – USG Global
401400	Distance Learning Resident Tuition Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students participating in Distance Learning classes. 4014xx Institution Discretion, except where standardized below
401410	Tuition - MED/MAT - Consortium
401420	Tuition - WebMBA - Consortium
401430	Tuition - WebBSIT - Consortium
401440	Tuition - eCore - Consortium
401450	Tuition - eMajor - Consortium
401451	Tuition - Georgia Film Academy (GFA) (Contra Revenue) Includes GFA Tuition remitted to the University System Office to support the operational expenses of the GFA Program.
401455	Tuition - FinTech
401460	Tuition - GOML Consortium
402000	Non-Resident Tuition (Budgetary Acct - ORG level)
402100	Non-Resident Tuition - Out of State Includes amounts charged to non-resident students for instruction. All such tuition charges are to be approved by the Board of Regents. Please note that term and level must be designated by utilization of a Class code. 4021xx Institution Discretion
402200	Non-Resident Tuition - Out of Country
402300	Fee Waivers - Non-Resident Tuition - Out of State Includes the cost of fees waived for Non-Resident Tuition. This is a contra-revenue account. 4023xx Institution Discretion
402400	Fee Waivers - Non-Resident Tuition - Out of Country
403000	Technology Fees (Budgetary Acct - ORG level)
403100	Technology Fees Includes fees charged to students to supported advanced technology programs at the institution. 4031xx Institution Discretion
403200	E-Core Technology Fee Includes fees charged to students to support E-Core Technology.
403300	Fee Waivers – Technology Fees Includes the cost of fees waived for Technology Fees. This is a contra-revenue account. 4033xx Institution Discretion
404000	Student Transportation (Budgetary Acct - ORG level)
404100	Student Transportation Fees Includes fees charged to students to support campus-based transportation systems. 4041xx Institution Discretion
404300	Fee Waivers - Student Transportation Fees Includes the cost of fees waived for Student Transportation Fees. This is a contra-revenue account. 4043xx Institution Discretion
405000	Parking/Vehicle Registration (Budgetary Acct - ORG level)
405100	Parking/Vehicle Registration Includes fees charged to students for Parking Services and/or Vehicle Registration purpose. 4051xx Institution Discretion
405300	Fee Waivers – Parking/Vehicle Registration Includes the cost of fees waived for Parking/Vehicle Registration. This is a contra-revenue account. 4053xx Institution Discretion
406000	Student Health Fees (Budgetary Acct - ORG level)
406100	Student Health Fees Includes fees charged to students to support campus-based health services. 4061xx Institution Discretion
406300	Fee Waivers – Student Health Fees Includes the cost of fees waived for Student Health Fees. This is a contra-revenue account. 4063xx Institution Discretion
407000	Student Athletic Fees (Budgetary Acct - ORG level)
407100	Student Athletic Fees Includes the cost of fees charged to students to support athletic programs. 4071xx Institution Discretion
407300	Fee Waivers – Student Athletic Fees Includes the cost of fees waived for Student Athletic Fees. This is a contra-revenue account. 4073xx Institution Discretion
407301	Fee Waiver - Athletics Bachelor’s Tuition Institution Discretion account added upon request to USG Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
407302	Fee Waiver - Athletics Graduate Tuition Institution Discretion account added upon request to USG Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
407400	Other Student Athletic Fees Includes all Student Athletic Fees not defined in the accounts above. 4074xx Institution Discretion
408000	Student Activity Fees (Budgetary Acct - ORG level)
408100	Student Activity Fees Includes fees charged to students used to support the institution’s Student Activities programs.
408300	Fee Waivers – Student Activity Fees Includes the cost of fees waived for Student Activity Fees. This is a contra-revenue account. 4083xx Institution Discretion
408400	Other Student Activity Fees Includes all Student Activity Fees not defined in the accounts above.
408405	Mandatory Internal Fee
408410	Fee Waver – Mandatory International Fee 4084xx Institution Discretion
408500	Other Mandatory Fees (Board Approved)
408501	Dual Enrollment (DE) Fee
408502	Fee Waiver - Dual Enrollment (DE) 4085xx Institution Discretion
408600	Institutional Fee
408601	Institutional Fee
408602	Fee Waiver-Institutional Fee 4086xx Institution Discretion
409000	Other Fees (Budgetary Acct - ORG level)
409100	Late Registration Fees Fees charged to students for registration accomplished after the normal registration period has been closed. 4091xx Institution Discretion
409200	Lab/Supplemental Course Material Fees Fees charged to students participating in a Distance Education Program. These fees help offset the additional costs involved in providing Distance Education. 4092xx Institution Discretion
409300	Application Fees Fees charged to students at the time of application for acceptance into the institution. Although these fees produce revenue, one of their purposes is to ensure that the applicant is serious about attending the institution. 4093xx Institution Discretion
409600	Transcript Fee A fee charged to students for providing copies of transcripts.
409700	Student Returned Checks Fee A fee charged to students who have sent checks to the institution that are returned unpaid from the bank.
409900	Student Fees – Other Any other student fee not properly classified in a previous account. 4099xx Institutional Discretion
409998	Allowance for Doubtful Revenue – Tuition and Fees The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Tuition and Fees. See Section 10.3, Uncollectible Accounts in the Business Procedures Manual for further information.
409999	Sponsored and Unsponsored Scholarships A contra account used to post a “scholarship allowance” amount that eliminates the double counting of certain revenues. Public institutions, after adoption of GASB Statements 34 and 35, should report tuition discounts and allowances and scholarships generally as reductions of tuition and fees revenues. See NACUBO Advisory Report 2000-5 and the BOR spreadsheet for “Sponsored and Unsponsored Scholarships” for calculation information.

410000 APPROPRIATIONS

Code	Description
411000	Federal Appropriations (Budgetary Acct - ORG level)
411100	Federal Appropriations Includes federal funds awarded as general support to specific programs. 4111xx Institution Discretion
413000	Appropriations - Other (Budgetary Acct - ORG level)
413100	Other Appropriations Includes funds awarded as general support to specific programs.

420000 GRANTS AND CONTRACTS

Code	Description
421000	Federal Grants and Contracts (Budgetary Acct - ORG level) Includes federal funds awarded as Grants and Contracts to the institution. 4211xx Institution Discretion
421500	Federal Stimulus – Operating Includes federal stimulus funds that are considered to be operating transactions.
421900	Other Federal Grants & Contracts Includes federal funds awarded to the institution for other Federal Grants and Contracts. 4219xx Institution Discretion
422000	State Grants and Contracts (Budget Account Only) Includes state funds awarded as Grants and Contracts to the institution. 4221xx Institution Discretion
422200	Georgia Pre-Kindergarten Includes state funds awarded for operation of the Pre-Kindergarten program.
422300	Dual Enrollment (DE) Books Includes state funds awarded for Dual Enrollment textbooks for students based on credit hours.
422900	Other State Grants & Contracts Includes state funds awarded for Other State Grants and Contracts not specified elsewhere. 4229xx Institution Discretion
423000	Local Grants and Contracts (Budgetary Acct - ORG level)
423100	Local Grants & Contracts Includes local governmental funds awarded as Grants and Contracts to the institution.
424000	Private Grants & Contracts (Budgetary Acct - ORG level) 4231xx Institution Discretion
424100	Private Grants & Contracts Includes private non-governmental funds awarded as Grants and Contracts to the institution. 4241xx Institution Discretion
425998	Allowance for Doubtful Revenue – Grants and Contracts The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Grants and Contracts. See Section 10.3, Uncollectible Accounts in the Business Procedures Manual for further information.

430000 LOAN REVENUES

Code	Description
431000	Loan Activity (Budgetary Acct - ORG level)
431100	Loan Interest - Operating Interest earned by a Loan fund. 4311xx Institution Discretion
431101	SL-Federal Capital Contribution
431102	SL-Institutional Capital Match
431103	SL-Penalty for Late Payment
431104	SL-Interest Income
431105	SL-Private Gifts & Bequests
431106	SL-Federal Reimbursement for Cancellations
431181	SL-Federal Loan Cancellations
431182	SL-Private Loan Cancellations
431185	SL-Private Returned to Lender
431191	SL-Federal Loan Returned to Lender
431200	Loan Collections - Operating Collections of Loan principles. 4312xx Institution Discretion
431300	Loan Fees - Operating Fees charged to students at time of loan origination. 4313xx Institution Discretion

440000 – 450000 SALES AND SERVICES

Code	Description
441000	Sales & Service Fees (Budgetary Acct - ORG level) Revenues from fees charged to students and the general public for sales and services by the institution.
441100	Continuing Education Course Fees Revenues from fees charged for attending Continuing Education courses. 4411xx Institution Discretion
441160	Georgia Film Academy (GFA) (Contra Revenue) Includes GFA Revenue remitted to the University System Office to support the operational expenses of the GFA Certificate Program.
441201	Study Abroad Program Fees
441900	Other Sales & Service Fees Revenues from fees charged for other sales and services. 4419xx Institution Discretion
442000	Fines (Budgetary Acct - ORG level) Receipts of income resulting from fines imposed for violations of the institution’s established regulations.
442100	Fines Receipts of income resulting from fines imposed for violations of the institution’s established regulations for operations (Example: Library Fines). 4421xx Institution Discretion
442900	Fines-Other 4429xx Institution Discretion
449000	Other Education Sales & Services (Budgetary Acct - ORG level)
449100	Other Educational Sales & Services Revenues from educational sales and services not defined elsewhere. 4491xx Institution Discretion
451000	Rents (Budgetary Acct - ORG level)
451100	Rents Revenue received for the rental of rooms, conference rooms, residence hall rooms, apartments, or rental of any other assets owned by the institution. 4511xx Institution Discretion
451190	P3 Project Base Rent Used to record rent revenues for P3 Auxiliary Project
451191	P3 Project Retained Services Rent Used to record retained services revenue associated with the P3 Auxiliary Project: Resident’s Life, Security, Grounds, etc.
451200	Rents – Other 4512xx Institution Discretion
451500	Lease Rent 4515xx Institution Discretion
451550	Sublease Rent
451600	Lease Interest 4516xx Institution Discretion
451650	Sublease Interest
452000	Sales (Budgetary Acct - ORG level)
452100	Sales Revenue received from sales of all types, including advertising space in printed materials or electronic media, sales of tickets for admission to athletic or theatrical events, sales (other than room and board) of merchandise and concessions.
452101	Sales-Stores and Shops – Commissions – Outsourced Operations 4521xx Institution Discretion
452200	Sales – Food Services
452201	Commissions - Outsourced Operations 4522xx Institution Discretion
452300	Sales-Athletics Event For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. 4523xx Institution Discretion
452351	Ticket Sales-Athletics Events For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452352	Bowl Revenues For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452353	Game Guarantees/Entry Fees Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452361	Media Rights Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452362	Revenue Distribution - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452363	Conference Distributions - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452364	Conference Distributions Football For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452371	Sales-Programs, Novelties, and Concessions Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452372	Sales-NonStudent Tailgating/Parking For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452373	Game Day Revenue - Other For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452375	Advertising Revenue - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452400	Sales – ITS (USO Only) 4524xx Institution Discretion
452500	Sales-Miscellaneous 4525xx Institution Discretion
452600	Athletic Camps, Conference, Programs
452651	Sports Camp Revenues For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452700	Sales – Taxable
452710	Sales – Non-Taxable
452800	Royalties/License Revenue 4528xx Institution Discretion
452801	Royalties/Licenses Revenue - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
453000	Other Athletic Revenue (Budgetary Acct - ORG level)
453100	Athletic Revenue Revenue received from fees charged for extracurricular activities and services not included in account “4071xx Student Athletic Fees.” An example of this type of revenue would be fees charged for Athletic Camps. 4531xx Institution Discretion, except where standardized below
453101	Game Guarantees
453102	Conference Participation Share (Example NCAA)
453103	Sponsorships
453104	Media Rights
454000	Other Health Service Revenue (Budgetary Acct - ORG level)
454100	Health Service Revenue Revenue received from fees charged for health service not included in account “4061xx Student Health Fees.” Other Health Service Revenues are from lab fees, fees for immunizations, and other fees for additional services. 4541xx Institution Discretion
454120	Health Services – Other Revenue received for health services offered on a payment basis outside of normal infirmary services for students
460000	SALES & SERVICES OF HOSPITALS (Budgetary Acct - ORG level) Revenue received from fees charged for services and from sales of institution owned hospitals. 4600xx Institution Discretion

460000 SALES & SERVICES OF HOSPITALS

Revenue received from fees charged for services and from sales of institution owned hospitals.

Other Miscellaneous Revenues

Code	Description
470000	Other Miscellaneous Revenues (Budgetary Acct - ORG level)
470100	Other Miscellaneous Revenues Revenue received from miscellaneous or extraordinary sources for which a specific revenue account code has not been provided elsewhere. 470xxx Institution Discretion, except where standardized below
470190	E-Core Revenue To record reimbursement for participating institution for faculty costs related to E-Core Revenue. (Fund 10600 Only)
470195	USG Global Revenue To record reimbursement for participating institution for faculty costs related to USG Goes Global. (Fund 10600 Only)
471000	Quasi-Revenue from Distribution of Costs (Budgetary Acct - ORG level)
471100	Quasi-Revenue from Distribution of Costs Revenues resulting from charging operating departments for the value of services (such as printing) provided by one department where revenue is booked for the department providing the service and expense is booked for the department receiving the goods. Quasi revenue is eliminated by journal entry and does not show on the year-end financial statements. 4711xx Institution Discretion
472000	Indirect Cost Recoveries (Budgetary Acct - ORG level)
472100	Indirect Cost Recovery – Federal Includes those amounts collected as overhead allowance on federal grants and/or contracts. 4721xx Institution Discretion
472200	Indirect Cost Recovery – State Includes those amounts collected as overhead allowance on state grants and/or contracts. 4722xx Institution Discretion
472300	Indirect Cost Recovery – Local Includes those amounts collected as overhead allowance on local grants and/or contracts. 4723xx Institutional Discretion
472400	Indirect Cost Recovery – Private Includes those amounts collected as overhead allowance on private grants and/or contracts. 4724xx Institutional Discretion
473000	Administrative Cost Allowance (Budgetary Acct - ORG level) Revenue representing a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs.
473001	Administrative Cost Allowance-College Work Study Program
473002	Administrative Cost Allowance-Pell
473003	Administrative Cost Allowance-SEOG
473004	Administrative Cost Allowance-COBRA
473007	Administrative Cost Allowance-Perkins
478xxx	EE & ER Premiums (USO Only)

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2.8.2 Non-Operating and Other Revenues (48xxxx – 49xxxx)

(Last Modified on August 9, 2023)

State Appropriations

Code	Description
480000	State Appropriations (Budgetary Acct - ORG level) Includes amounts received from Regents allocation for general operations.
480100	State Appropriations Includes amounts received from Regents allocation for general operations.
480101	State Appropriations - Surplus Return
480106	State Appropriations - Special Initiative
480190	State Appropriations - NonExchange
480191	State Appropriations - M R R F
480200	State Appropriations - (USO Only)
480201	State Appropriations - Institution - General (USO Only)
480202	State Appropriations - Institution - SFI (USO Only)
480204	State Appropriations - Institution - Research Consortium (USO Only)
480205	State Appropriations - Institution - Other Organized (USO Only)

Endowment Income

Code	Description
481000	Endowment Income – Unrestricted (Budgetary Acct - ORG level)
481100	Endowment Income – Interest Includes those funds that are received as interest from Endowment Fund Earnings and carry no specific designation. 4811xx Institution Discretion
481200	Endowment Income – Dividends Includes those funds that are received as dividends from Endowment Fund Earnings and carry no specific designation. 4812xx Institution Discretion
481300	Endowment Income – Realized Gain/Losses This account should be used for reporting the gain or loss on the sale of investments in term endowments. 4813xx Institution Discretion
482000	Endowment Income – Restricted (Budgetary Acct - ORG level)
482100	Endowment Income – Restricted Includes those funds that are received as income from Endowment Fund Earnings and carry specific designations as to use. 4821xx Institution Discretion
483000	Endowment Income-Funds Held in Trust (Budgetary Acct - ORG level)
483100	Endowment Income – Funds Held in Trust Includes funds received in instances where the institution is a beneficiary of a Trust Fund held by others. 4831xx Institution Discretion
484000	Endowment Income – Other (Budgetary Acct - ORG level)
484100	Endowment Income – Other Includes endowment income not described elsewhere. 4841xx Institution Discretion

Gifts

Code	Description
485000	Gifts (Budgetary Acct - ORG level) Contributions received by the institution for unrestricted use in daily operations, for which the institution has made no commitment of resources or services.
485100	Federal Gifts – Non-Capital Gifts from federal sources. 4851xx Institution Discretion
485190	Federal Gifts – Non Exchange Gifts from federal sources that are non-exchange transactions.
485200	Federal Gifts – Capitalized Gifts from federal sources that meet the criteria for capitalization. 4852xx Institution Discretion
485300	State Gifts – Non-Capitalized Gifts from state sources. Includes MRR Non-Capitalizable Projects.
485310	State Gifts-MRR Non-Capitalized
485311	State Gifts-ADA
485320	State Gifts - GSFIC
485330	State Gifts - Other 4853xx Institution Discretion
485400	State Gifts – Capitalized Gifts from state sources that meet or exceed the capitalization limit. Includes GSFIC completed projects and MRR Capitalizable Projects. 4854xx Institution Discretion, except where standardized below
485410	State Gifts-MRR Capitalized
485411	State Gifts - ADA
485412	State Gifts - MRR Capitalilzed, Non-Cash
485420	State Gifts - GSFIC
485430	State Gifts - Other
485497	Non-Cash – Gifts – Capitalized – For Cash Flow Only (Contra Acct) For cash flow reporting. Noncash gifts that met the capitalization threshold. (Example: GSFIC managed building projects)
485498	Non-Cash – Gifts – Capitalized – For Cash Flow Only
485500	Local Gifts - NonCapital Gifts from local sources. 4855xx Institution Discretion
485600	Local Gifts – Capitalized Gifts from local sources that meet or exceed the capitalization limit. 4856xx Institution Discretion
485700	Private Gifts - NonCapital Gifts from private sources. 4857xx Institution Discretion, except where standardized below
485800	Private Gifts – Capitalized Gifts from private sources that meet or exceed the capitalization limit.
485890	Private Gifts – Capitalized – Non Exchange Gifts from private sources that meet or exceed the capitalization limit and that are non-exchange transactions.
485898	Non-Cash – Private Gifts – Capitalized – For Cash Flow Only 4858xx Institution Discretion
485900	Endowment Gifts 4859xx Institution Discretion

Other Income

Code	Description
486000	Interest Income (Budgetary Acct - ORG level)
486100	Interest Income Includes any interest earned on short-term investments of cash. 4861xx Institution Discretion
487000	Short Term Investment Income (Budgetary Acct - ORG level)
487100	Short Term Investments Interest earned on short term investments.
488000	Local Government Investment Pool Income (Budgetary Acct - ORG level)
488100	Local Government Investment Pool Interest earned on local government investment pools.
489000	Long-Term Investment Income (Budgetary Acct - ORG level)
489100	Long Term Investment Income Interest earned on long term investment income.
490000	Dividend Income (Budgetary Acct - ORG level)
490100	Dividend Income Includes any dividends earned on investments. 4901xx Institution Discretion
491000	Other Grants & Contracts-Non Operating (Budgetary Acct - ORG level) Includes funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491100	Other Federal Grants & Contracts-Non Operating Includes Federal Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions. 4911xx Institution Discretion
491101	Federal Pell Grants – Non-Operating Includes Federal Funds awarded as Pell Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491102	Federal SEOG Grants – Non-Operating Includes Federal Funds awarded as SEOG Grants to the institution that are not included in other account codes and are considered to be non-operating transactions.
491103	Federal College Work Study – Non-Operating Includes Federal Funds awarded as College Work Study funds to the institution that are not included in other account codes and are considered to be non-operating transactions.
491107	Federal TEACH Grants – Non-Operating Includes Federal Funds awarded as TEACH Grants to the institution that are not included in other account codes and are considered to be non-operating transactions.
491110	Federal CARES/HEERF I and CRRSAA/HEERF II Grants – Non-Operating Includes Federal Funds awarded through the Coronavirus Aid, Relief and Economic Security Act (CARES) and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) due to COVID-19.
491200	Other State Grants & Contracts – Non Operating Includes State Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4912xx Institution Discretion
491300	Other Local Grants & Contracts – Non Operating Includes Local Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4913xx Institution Discretion
491400	Other Private Grants & Contracts – Non Operating Includes Private Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4914xx Institution Discretion
491500	Other Miscellaneous Grants & Contracts – Non Operating
491510	Employee Retention Credit (ERC)
492000	Other Miscellaneous Revenues (Budgetary Acct - ORG level)
492100	Other Miscellaneous Revenues Includes Other Miscellaneous Revenues that are not included in other account codes.
492105	Salvage Sales-Non Capital Asset
492110	Miscellaneous-Revenue-Insurance Recoveries 4921xx Institution Discretion
493000	Realized Gain-Loss on Sale or Trade (Budgetary Acct - ORG level)
493100	Realized Gain-Loss on Sale or Trade of Capital Asset (Cash) Includes the gain or loss on the sale or trade of a capital asset. This value will be the difference between the original value of the asset reduced by accumulated depreciation compared to the value received in the sale or trade. Noncash disposal of capital assets should be reported in account 493300.
493200	Realized Gains/Losses on Sale of Non-Endowment Investments Includes the gain or loss on the sale or trade of non-endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
493300	Realized Gain/Loss – Retirement of Capital Assets (Non-Cash) Includes the gain or loss on the retirement of a capital asset. This value will be the difference between the original value of the asset, reduced by accumulated depreciation. This assumes that the value of the capital asset is zero at the time of retirement.
493310	Salvage Sales Capital Asset
493330	Insurance Reimbursement-Capital Asset Cash Received from insurance related to damaged/lost capital assets. The non-cash disposal of capital assets should be reported in account 493300.
493400	Realized Gains/Losses on Sale of Endowment Investments Includes the gain or loss on the sale or trade of endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
494000	Indirect Cost Recoveries – Other Grants & Contracts – NonOperating (Budgetary Acct - ORG level)
494100	Indirect Cost Recoveries – Other Federal Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on federal grants and/or contracts.
494200	Indirect Cost Recoveries – Other State Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on state grants and/or contracts.
494300	Indirect Cost Recoveries – Other Local Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on local grants and/or contracts.
494400	Indirect Cost Recoveries – Other Private Grants & Contracts – Non Operating Includes those amounts collected as overhead allowance on private grants and/or contracts.
494500	Administrative Cost Allowance – VA – Non Operating Includes those amounts collected from the VA to assist institutions with the cost of administering their VA programs, including, but not limited to, attendance at VA sponsored training conferences.
495000	Unrealized Gains/Losses on Investments (Budgetary Acct - ORG level)
495100	Net Change in Fair Market Value of Investments This account is used to post the change in fair market value of investments at year end in compliance with GASB 31 Accounting and Financial Reporting for Certain Investment Pools. See also account 4932xx Gains/Losses on Sale of Non-Endowment Investments. 4951xx Institution Discretion
495109	For Cash Flow – Purchase of Investments
495110	For Cash Flow – Purchase of Investments (Contra Acct)
496000	Custodial Revenues (Budgetary Acct - ORG level) The 496xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships
496100	Federal Scholarships and Other Student Support
496200	State Scholarships and Other Student Support
496207	State Scholarship-Dual Enrollment (DE)
496210	State Scholarship-Georgia Student Access
496300	Other Scholarships and Other Student Support
496400	Clubs and Organizations
496410	P3 Revenue (Funds 60000 and 61000 Only)
497000	Special Items (Budgetary Acct - ORG level)
497001	Special Item – Capital Asset Increase/Decrease
497002	Special Item – Capital Financing Increase/Decrease
497003	Special Item – Non Capital Financing Increase/Decrease
498000	Allowance for Doubtful Revenue - NonOperating (Budgetary Acct - ORG level) This account is used for budgeting contra-revenue used to fund the reserve for uncollectible accounts associated with non-operating activity. It is a “budget use only” account.
498998	Allowance for Doubtful Revenue – Non-Operating The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with non-operating activity.
499000	Funds from Prior Years (Budgetary Acct - ORG level) This account is used for budgeting net assets for expenditure in current year operations. It is a “budget use only” account.
499100	Prior Year Funds - Surplus

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