Texas Comptroller Manual of Accounts - Fiscal 2025
General Ledger Accounts

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• 0010 – Cash on Hand
• 0015 – Imprest Cash on Hand
• 0020 – Petty Cash on Hand
• 0030 – Travel Cash on Hand
• 0035 – Cash in Transit/Reimbursement Due from Treasury
• 0040 – Cash in Bank
• 0041 – Imprest Cash in Bank
• 0042 – Petty Cash in Bank
• 0043 – Travel Cash in Bank
• 0044 – Cash in Bank, Revolving Funds
• 0045 – Cash in State Treasury
• 0047 – Shared Cash
• 0048 – Legislative Cash
• 0050 – Current Assets Cash Equivalent – US Government Obligations
• 0051 – Current Assets Cash Equivalent – International Government Obligations
• 0052 – Cash in United States Treasury
• 0053 – Current Assets Cash Equivalent – Domestic Corporate Obligations
• 0054 – Current Assets Cash Equivalent – International Obligations Other
• 0055 – Current Assets Short Term Investment – International Equity
• 0056 – Current Assets Cash Equivalent – Miscellaneous Investments
• 0057 – Current Assets Short Term Investment – International Government Obligations
• 0059 – Current Assets Short Term Investment - Derivative Investments
• 0060 – Current Assets Short Term Investment – US Government Obligations
• 0061 – Current Assets Restricted – Cash on Hand
• 0062 – Current Assets Short Term Investment – Short Term Investment Fund (STIF)
• 0063 – Current Assets Restricted Short Term Investments – US Government Obligations
• 0064 – Current Assets Short Term Investment – Corporate Obligations
• 0065 – Current Assets Short Term Investment – Miscellaneous Investments
• 0066 – Current Assets Short Term Investment – Repurchase Agreements
• 0067 – Securities Lending Collateral
• 0068 – Current Assets Restricted – Imprest/Petty/Travel Cash on Hand
• 0069 – Current Assets Restricted – Cash in Bank
• 0070 – Current Assets Restricted – Imprest/Petty/Travel Cash in Bank
• 0071 – Current Assets Restricted – Cash in State Treasury
• 0072 – Current Assets Restricted Cash Equivalent – US Government Obligations
• 0073 – Current Assets Restricted Cash Equivalent – International Government Obligations
• 0074 – Current Assets Restricted Cash Equivalent – Domestic Corporate Obligations
• 0075 – Current Assets Restricted Cash Equivalent – International Obligations, Other
• 0076 – Current Assets Restricted Cash Equivalent – Miscellaneous Investments
• 0082 – Current Assets Restricted Short Term Investment – Miscellaneous Investments
• 0083 – Current Assets Restricted Short Term Investment – International Government Obligations
• 0084 – Current Assets Restricted Short Term Investment – Domestic Corporate Obligations
• 0085 – Current Assets Restricted Short Term Investment – International Obligations, Other
• 0086 – Current Assets Restricted Short Term Investment – Repurchase Agreements
• 0090 – Investments Clearing Account Inactive
• 0100 – Non-current Investment – Other Public Obligations Inactive
• 0104 – Non-current Investment – US Government Obligations
• 0105 – Non-current Investment - Derivative Investments
• 0106 – Non-current Investment – Miscellaneous Investments
• 0107 – Non-current Investment – Corporate Obligations
• 0108 – Current Assets Short Term Investment – Domestic Equity
• 0109 – Non-current Investment – Domestic Equity
• 0110 – Current Assets Short Term Investment – International Obligations, Other
• 0111 – Non-current Investment – International Equity
• 0112 – Non-current Investment – International Government Obligations
• 0113 – Non-current Investment – International Obligations, Other
• 0114 – Non-current Investment – Mutual Funds Inactive
• 0115 – Non-current Investment – Annuities Inactive
• 0116 – Non-current Investment - Externally Managed Investments
• 0117 – Non-current Investment – Real Estate Investments
• 0118 – Current Assets Short Term Investment – Pooled Investments
• 0119 – Non-current Investment – Pooled Investments
• 0120 – Non-current Investment – Premium/Discount on Other Public Obligations
• 0124 – Non-current Investment – Premium/Discount on US Government Obligations
• 0126 – Non-current Investment – Premium/Discount on Miscellaneous Investments
• 0127 – Non-current Investment – Premium/Discount on Corporate Obligations
• 0130 – Non-current Investment – Premium/Discount on Mortgage Investments
• 0151 – Non-current Investment – Unamortized Premium Repurchase Agreements Inactive
• 0160 – Current Assets Short Term Investment – Investments in Pooled Cash
• 0170 – CA Hedging Derivative Instrument Asset
• 0186 – CA Other Derivative Instruments Asset
• 0190 – Current Assets Restricted – Loans and Contracts
• 0200 – Interest Receivable – Investments
• 0201 – Other Interest Receivable
• 0205 – Dividends Receivable
• 0218 – Current Assets Accounts Receivable – Sales Tax
• 0220 – Taxes Receivable
• 0225 – Allowance for Uncollectible Taxes
• 0230 – Accounts Receivable – Billed
• 0231 – Accounts Receivable – Unbilled
• 0232 – Accounts Receivable – License, Fees and Permits
• 0233 – Accounts Receivable – Sales of Goods and Services
• 0234 – Accounts Receivable – Tuition
• 0235 – Allowance for Uncollectible Accounts Receivable
• 0236 – Accounts Receivable – Returned Checks
• 0237 – Accounts Receivable – Settlement of Claims
• 0238 – Accounts Receivable – Other Revenues
• 0240 – Federal Receivables
• 0241 – Federal Receivables – Unbilled
• 0242 – Current Assets Gifts Receivables
• 0243 – Current Assets Allowance for Uncollectible Gifts and Grant Receivables
• 0245 – Other Intergovernmental Receivables
• 0247 – Investment Trade Receivable
• 0250 – Notes, Loans and Contracts Receivable
• 0255 – Allowance for Uncollectible Loans and Contracts
• 0270 – Current Other Receivables
• 0275 – Grant Awards Inactive
• 0279 – CA Interfund Receivable
• 0280 – Due from Other Funds Inactive
• 0281 – Interfund Receivables from General Revenue
• 0282 – Due from Other Components/Systems
• 0283 – Due from Other Funds
• 0284 – Due from Other Agencies
• 0285 – Consumable Inventories (Materials and Supplies)
• 0290 – Merchandise Inventories (Stores for Resale)
• 0291 – Current Assets – Public -Private and Public-Public Partnership Installment Receivable
• 0295 – Prepaid Items
• 0296 – Deposits
• 0300 – Deferred Charges Inactive
• 0305 – Advance to Other Funds Inactive
• 0306 – Non-current Interfund Receivable
• 0310 – Advances to Other Governments
• 0315 – Subgrantee/Subgrantor Advances
• 0316 – Non-current Gifts Receivable
• 0317 – Non-current Allowance for Uncollectible Gifts and Grant Receivables
• 0320 – Land
• 0321 – Right To Use Asset - Land
• 0322 – Right to Use Asset - Land - Amort
• 0323 – Right to Use Asset - Buildings
• 0324 – Right to Use Asset - Buildings - Amort
• 0325 – Buildings and Building Improvements
• 0326 – Right To Use Subscription Asset
• 0327 – Facilities and Other Improvements
• 0328 – Accumulated Depreciation – Facilities and Other Improvements
• 0329 – RTU Subscription Asset - Amort
• 0330 – Accumulated Depreciation – Buildings and Building Improvements
• 0331 – Right to Use Asset - Facilities
• 0332 – Right to Use Asset - Facilities - Amort
• 0335 – Infrastructure – Depreciable
• 0336 – Right to Use Asset - Infrastructure
• 0337 – Right to Use Asset - Infrastructure - Amort
• 0340 – Accumulated Depreciation – Infrastructure Depreciable
• 0345 – Furniture and Equipment
• 0348 – Right to Use Asset - Equipment
• 0349 – Right to Use Asset - Equipment - Amort
• 0350 – Accumulated Depreciation – Furniture and Equipment
• 0355 – Vehicles, Boats and Aircraft
• 0356 – Accumulated Depreciation – Vehicles, Boats and Aircraft
• 0358 – Right to Use Asset - Vehicles
• 0359 – Right to Use Asset - Vehicles - Amort
• 0360 – Library Books – Non-depreciable
• 0361 – Library Books – Depreciable
• 0365 – Museums Inactive
• 0370 – Art Collections Inactive
• 0375 – Artifacts Inactive
• 0376 – Livestock Inactive
• 0380 – Construction in Progress
• 0382 – Other Capital Assets – Non-depreciable
• 0383 – Other Capital Assets – Depreciable
• 0384 – Accumulated Depreciation – Other Capital Assets
• 0385 – Other Assets
• 0386 – Accumulated Depreciation – Library Books
• 0387 – Land Use Rights - Permanent
• 0389 – Land Use Rights - Term
• 0390 – Securities Held in Trust
• 0391 – Other Intangible Capital Assets - Permanent
• 0392 – Other Intangible Capital Assets - Term
• 0393 – Computer Software - Intangible
• 0394 – Accumulated Amortization - Land Use Rights - Term
• 0395 – Amount Available in Debt Service Funds – for Repayment of Bonds Inactive
• 0396 – Accumulated Amortization - Computer Software - Intangible
• 0397 – Accumulated Amortization - Other Intangible Capital Assets
• 0405 – Amounts to Be Provided in Future Years – for Retirement of Bonds Inactive
• 0410 – Amounts to Be Provided in Future Years – for Other Obligations Inactive
• 0415 – Funds Held by System Administration
• 0420 – Proceeds from Bonds, Investment in Plant of Components
• 0421 – Intangible Assets - Public -Private and Public-Public Partnership Inactive
• 0422 – Accumulated Amortization - Intangibles - Public -Private and Public-Public Partnership Inactive
• 0430 – Non-current Prepaid Items
• 0431 – Non-current Deposits
• 0432 – Non-current Other Assets
• 0433 – Non-current Securities Held in Trust
• 0434 – Equity Holdings for Economic Development - ETF
• 0435 – Assets Held in Trust
• 0450 – Non-current Restricted – Cash in Bank
• 0451 – Non-current Restricted – Cash in State Treasury
• 0452 – Non-current Restricted Cash Equivalent – US Government Obligations
• 0453 – Non-current Restricted Short Term Investments – US Government Obligations
• 0454 – Non-current Restricted Cash Equivalent – International Government Obligations
• 0455 – Non-current Restricted – Receivables
• 0456 – Non-current Restricted Cash Equivalent – Domestic Corporate Obligations
• 0457 – Non-current Restricted Cash Equivalent – International Obligations, Other
• 0458 – Non-current Restricted Cash Equivalent – Miscellaneous Investments
• 0459 – Non-current Restricted Short-Term Investment – International Government Obligations
• 0460 – Non-current Restricted – Domestic Equity
• 0461 – Non-current Restricted Short Term Investment – Domestic Corporate Obligations
• 0462 – Non-current Restricted – Loans and Contracts
• 0463 – Non-current Restricted Short Term Investment – International Obligations, Other
• 0464 – Non-current Restricted Short Term Investment – Repurchase Agreement
• 0465 – Non-current Restricted – Other Assets
• 0466 – Non-current Loans and Contracts
• 0467 – Non-current Other Receivables
• 0468 – Non-current Restricted Short Term Investment – Miscellaneous Investments
• 0469 – Non-current Restricted Investment – International Equity
• 0470 – Non-current Restricted Investment – US Government Obligations
• 0471 – Non-current Restricted Investment – International Government Obligations
• 0472 – Non-current Restricted Investment – Domestic Corporate Obligations
• 0473 – Non-current Restricted Investment – International Obligations, Other
• 0474 – Non-current Restricted Investment – Real Estate
• 0475 – Non-current Restricted Investment – Miscellaneous Investments
• 0476 – Non-current Taxes Receivables
• 0477 – Non-current Federal Receivables
• 0480 – Non-current Restricted Investment Derivatives
• 0481 – Non-current Liability Hedging Derivative Instruments Asset
• 0482 – Deferred Outflow of Resources
• 0486 – NC Other Derivative Instruments Asset
• 0490 – Non-current Public -Private and Public-Public Partnership Asset Receivable
• 0491 – Non-current Public -Private and Public-Public Partnership Installment Receivable
• 0518 – Basis Conversion – Accounts Receivable Sales Tax
• 0525 – Basis Conversion – Allowance for Uncollectible Taxes
• 0539 – Basis Conversion – Accounts Receivable
• 0559 – BC CA Investment Derivative Instrument Asset
• 0570 – BC CA Hedging Derivative Instrument Asset
• 0573 – Basis Conversion Deferred Outflow Asset Retirement Obligation
• 0586 – BC CA Other Derivative Instruments Asset
• 0595 – Basis Conversion – Prepaid Items
• 0620 – Basis Conversion – Land and Land Improvements
• 0621 – BC Right To Use Asset - Land
• 0622 – BC Right to Use Asset - Land - Amort
• 0623 – BC Right to Use Asset - Buildings
• 0624 – BC Right to Use Asset - Buildings - Amort
• 0625 – Basis Conversion – Buildings and Building Improvements
• 0626 – BC Right To Use Subscription Asset
• 0627 – Basis Conversion – Facilities and Other Improvements
• 0628 – Basis Conversion Accumulated Depreciation – Facilities and Other Improvements
• 0629 – BC RTU Subscription Asset - Amort
• 0630 – Basis Conversion Accumulated Depreciation – Building and Buildings Improvements
• 0631 – BC Right to Use Asset - Facilities
• 0632 – BC Right to Use Asset - Facilities - Amort
• 0634 – Basis Conversion Infrastructure – Nondepreciable
• 0635 – Basis Conversion Infrastructure – Depreciable
• 0636 – BC Right to Use Asset - Infrastructure
• 0637 – BC Right to Use Asset - Infrastructure - Amort
• 0640 – Basis Conversion Accumulated Depreciation – Infrastructure
• 0645 – Basis Conversion – Furniture/Equipment
• 0648 – BC Right to Use Asset - Equipment
• 0649 – BC Right to Use Asset - Equipment - Amort
• 0650 – Basis Conversion Accumulated Depreciation – Furniture and Equipment
• 0655 – Basis Conversion – Vehicles, Boats and Aircraft
• 0656 – Basis Conversion Accumulated Depreciation – Vehicles, Boats and Aircraft
• 0658 – BC Right to Use Asset - Vehicles
• 0659 – BC Right to Use Asset - Vehicles - Amort
• 0660 – Basis Conversion – Library Books Nondepreciable Inactive
• 0661 – Basis Conversion – Library Books Depreciable Inactive
• 0680 – Basis Conversion – Construction in Progress
• 0682 – Basis Conversion – Other Capital Assets Non-depreciable
• 0683 – Basis Conversion – Other Capital Assets Depreciable
• 0684 – Basis Conversion Accumulated Depreciation – Other Capital Assets
• 0686 – Basis Conversion Accumulated Depreciation – Library Books Inactive
• 0687 – Basis Conversion Land Rights - Permanent
• 0689 – Basis Conversion Land Use Rights - Term
• 0690 – Basis Conversion Non-current Public -Private and Public-Public Partnership Asset Receivable
• 0691 – Basis Conversion Other Intangible Capital Assets - Permanent
• 0692 – Basis Conversion Other Intangible Capital Assets - Term
• 0693 – Basis Conversion Software - Intangible
• 0694 – Basis Conversion Accumulated Amortization - Land Use Rights - Term
• 0696 – Basis Conversion Accumulated Amortization - Computer Software - Intangible
• 0697 – Basis Conversion Accumulated Amortization - Other Intangible Capital Assets
• 0705 – BC NC Investment Derivative Instrument Asset
• 0781 – BC NC Hedging Derivative Instrument Asset
• 0782 – BC Deferred Outflow of Resources
• 0785 – Deferred Outflow Asset Retirement Obligation
• 0786 – BC NC Other Derivative Instruments Asset
• 0927 – Basis Conversion – Net Pension Asset
• 1009 – Vouchers Payable
• 1010 – Accounts Payable
• 1011 – Investment Trade Payable
• 1012 – Contracts Payable – Retained Percentage
• 1014 – CL Payable From Restricted Assets - Non-LTL
• 1015 – Payroll Payable
• 1016 – Payroll Payable – Semimonthly
• 1018 – Payroll Deduction / Return Liability
• 1020 – Payroll Taxes Payable
• 1025 – Current Liability – Employees Compensable Leave
• 1030 – Current Liability – Claims and Judgments Payable
• 1032 – Current Liability - Pollution Remediation Obligation
• 1033 – Current Liability - Asset Retirement Obligation
• 1035 – Current Liability – Payable from Restricted Assets
• 1040 – Federal Payable
• 1045 – Other Intergovernmental Payable
• 1046 – Unearned Revenues
• 1049 – Current Liability – Interfund Payable
• 1050 – Due to Other Agencies
• 1051 – Interfund Payable – General Revenue
• 1052 – Due to Other Components/Systems
• 1053 – Due to Other Funds
• 1054 – Due to Other Funds Inactive
• 1055 – Current Liability Bonds Payable – General Obligation
• 1056 – Current Liability - CL Direct Borrowings - GO Bonds
• 1059 – Current Liability - CL Direct Placements - GO Bonds
• 1060 – Current Liability Bonds Payable – Revenue
• 1061 – Current Liability - CL Direct Borrowings - Revenue Bonds
• 1062 – Current Liability - CL Direct Placements - Revenue Bonds
• 1065 – Current Liability Bonds Payable – Other
• 1066 – Current Liability – Notes, Loans and Contracts Payable
• 1068 – Current Liability Short-term Debt – Notes and Loans Payable
• 1070 – Current Liability – Tax and Revenue Anticipation Notes Payable
• 1071 – Current Liability - CL Direct Borrowings
• 1072 – Current Liability - CL Direct Placements
• 1075 – Current Liability Unamortized Premium Bonds Payable – General Obligation
• 1080 – Current Liability Unamortized Premium Bonds Payable – Revenue
• 1085 – Current Liability Unamortized Premium Bonds Payable – Other
• 1086 – Current Liability Unamortized Premium – Notes and Loans Payable
• 1090 – Current Liability Unamortized Discount Bonds Payable – General Obligation
• 1095 – Current Liability Unamortized Discount Bonds Payable – Revenue
• 1100 – Current Liability Unamortized Discount Bonds Payable – Other
• 1101 – Current Liability Unamortized Discount – Notes and Loans Payable
• 1110 – Interest Payable
• 1115 – Annuities Payable
• 1120 – Notes and Loans Payable Inactive
• 1124 – CL Subscription Liability
• 1125 – Current Liability Capital Leases Obligations
• 1126 – Current Liability - CL Direct Borrowings - Capital Leases
• 1127 – Current Liability - CL Direct Placements - Capital Leases
• 1129 – Current Liability - Right To Use Lease Obligations
• 1130 – Advances from Other Funds Inactive
• 1131 – Non-current Interfund Payable
• 1135 – Non-current Advances from Other Governments
• 1138 – Obligations/Reverse Repurchase Agreements
• 1139 – Obligations Under Securities Lending
• 1140 – Funds Held for Others Inactive
• 1141 – Investments Pooled for Others
• 1142 – CL Investment Derivative Instrument Liability
• 1143 – CL Hedging Derivative Instrument Liability
• 1145 – Taxes Payable
• 1146 – Deferred Inflow of Resources - Leases
• 1148 – CL Other Derivative Instruments Liability
• 1149 – Funds Held for Others
• 1150 – Other Liabilities
• 1153 – Returned Expenditure Liability
• 1155 – Deposits Payable
• 1157 – Funds Held for Components
• 1190 – Current Liability - Availability Payment Arrangements Obligations
• 1200 – Non-current Employee's Compensable Leave
• 1210 – Non-current Claims and Judgments Payable
• 1212 – Non-current Liability - Pollution Remediation Obligation
• 1213 – Non-current Liability - Asset Retirement Obligation
• 1215 – Non-current Capital Leases Obligations
• 1216 – Non-current NC Direct Borrowings - Capital Leases
• 1217 – Non-current NC Direct Placements - Capital Leases
• 1219 – Non-current Liability - Right To Use Lease Obligations
• 1220 – Non-current Notes, Loans and Contracts Payable
• 1221 – Non-current NC Direct Borrowings
• 1222 – Non-current NC Direct Placements
• 1224 – NC Subscription Liability
• 1230 – Non-current Unamortized Premium – Notes and Loans Payable
• 1235 – Non-current Unamortized Discount – Notes and Loans Payable
• 1260 – Non-current Bonds Payable – Revenue
• 1261 – Non-current NC Direct Borrowings - Revenue Bonds
• 1262 – Non-current NC Direct Placements - Revenue Bonds
• 1265 – Non-current Unamortized Premium Bonds Payable – Revenue
• 1270 – Non-current Unamortized Discounted Bonds Payable – Revenue
• 1290 – Non-current Liability - Availability Payment Arrangements Obligations
• 1300 – Non-current Bonds Payable – General Obligation
• 1301 – Non-current NC Direct Borrowings - GO Bonds
• 1302 – Non-current NC Direct Placements - GO Bonds
• 1305 – Non-current Bonds Payable – Other
• 1310 – Non-current Unamortized Premium Bonds Payable – General Obligation
• 1320 – Non-current Unamortized Premium Bonds Payable – Other
• 1325 – Non-current Unamortized Discounted Bonds Payable – General Obligation
• 1330 – Non-current Unamortized Discounted Bonds Payable – Other
• 1350 – Non-current Liability Payable from Restricted Assets
• 1378 – NC Other Derivative Instruments Liability
• 1390 – DEFERRED INFLOW OF RESOURCES-Public -Private and Public-Public Partnership(GOVT)
• 1400 – Non-current Assets Held for Others
• 1410 – Non-current Liability – Public-Private and Public-Public Partnership Contract Obligations Inactive
• 1450 – Other Liabilities
• 1470 – NC Investment Derivative Instrument Liability
• 1471 – Non-current Hedging Derivative Instruments Liability
• 1472 – Deferred Inflow of Resources
• 1490 – Deferred Inflow of Resources - PPP (Prop/FId)
• 1510 – Basis Conversion – Accounts Payable
• 1525 – Basis Conversion Current Liability – Employee's Compensable Leave
• 1530 – Basis Conversion Current Liability – Claims and Judgments Payable
• 1532 – Basis Conversion Current Liability - Pollution Remediation Obligation
• 1533 – Basis Conversion Current Liability - Asset Retirement Obligation
• 1543 – BC CL Hedging Derivative Instrument Liability
• 1546 – Basis Conversion Current Liability – Unearned Revenues
• 1548 – BC CL Other Derivative Instruments Liability
• 1555 – Basis Conversion Current Liability – Bonds Payable – General Obligation
• 1556 – Basis Conversion Current Liability - BC CL Direct Borrowing GO Bonds
• 1557 – Basis Conversion Current Liability - BC CL Direct Borrowings
• 1558 – Basis Conversion Current Liability - BC CL Direct Placements
• 1559 – Basis Conversion Current Liability - BC CL Direct Placements - GO Bonds
• 1560 – Basis Conversion Current Liability – Bonds Payable – Revenue
• 1561 – Basis Conversion Current Liability - BC CL Direct Borrowing Revenue Bonds
• 1562 – Basis Conversion Current Liability - BC CL Direct Placements Revenue Bonds
• 1566 – Basis Conversion Current Liability – Notes and Loans Payable
• 1575 – Basis Conversion Current Liability Unamortized Premiums - General Obligation
• 1580 – Basis Conversion Current Liability – Unamortized Premium Bonds Payable – Revenue
• 1590 – Basis Conversion Current Liability – Unamortized Discounted Bonds Payable – General Obligation
• 1595 – Basis Conversion Current Liability – Unamortized Discounted Bonds Payable – Revenue
• 1610 – Basis Conversion Current Liability – Interest Payable
• 1624 – BC CL Subscription Liability
• 1625 – Basis Conversion Current Liability – Capital Lease Obligations
• 1626 – Basis Conversion Current Liability - BC CL Direct Borrowing - Capital Leases
• 1627 – Basis Conversion Current Liability - BC CL Direct Placements - Capital Leases
• 1629 – Basis Conversion Current Liability - Right To Use Lease Obligations
• 1690 – Basis Conversion Current Liability - Availability Payment Arrangements Obligations
• 1700 – Basis Conversion Non-current – Employee's Compensable Leave
• 1710 – Basis Conversion Non-current – Claims and Judgments Payable
• 1712 – Basis Conversion Non-current Liability - Pollution Remediation Obligation
• 1713 – Basis Conversion Non-current Liability - Asset Retirement Obligation
• 1715 – Basis Conversion Non-current – Capital Leases Obligations
• 1716 – Basis Conversion Non-current - BC NC Direct Borrowing - Capital Leases
• 1717 – Basis Conversion Non-current - BC NC Direct Placements - Capital Leases
• 1719 – Basis Conversion Non-current Liability - Right To Use Lease Obligations
• 1720 – Basis Conversion Non-current – Notes and Loans Payable
• 1721 – Basis Conversion Non-current - BC NC Direct Borrowings
• 1722 – Basis Conversion Non-current - BC NC Direct Placements
• 1724 – BC NC Subscription Liability
• 1760 – Basis Conversion Non-current – Bonds Payable – Revenue
• 1761 – Basis Conversion Non-current - BC NC Direct Borrowing - Revenue Bonds
• 1762 – Basis Conversion Non-current - BC NC Direct Placements - Revenue Bonds
• 1765 – Basis Conversion Non-current – Unamortized Premium Bonds Payable – Revenue
• 1770 – Basis Conversion Non-current – Unamortized Discounted Bonds Payable – Revenue
• 1790 – Basis Conversion non-current Liability - Availability Payment Arrangements Obligations
• 1800 – Basis Conversion Non-current – Bonds Payable – General Obligation
• 1801 – Basis Conversion Non-Current - BC NC Direct Borrowing - GO Bonds
• 1802 – Basis Conversion Non-current - BC NC Direct Placements - GO Bonds
• 1810 – Basis Conversion Non-current Liability Unamortized Premiums - General Obligation
• 1825 – Basis Conversion Non-current – Unamortized Discounted Bonds Payable – General Obligation
• 1910 – Basis Conversion Non-current Liability – Public -Private and Public-Public Partnership Contract Obligations Inactive
• 1945 – Basis Conversion Non-current – Net Pension Obligation
• 1959 – Non-current Total Pension Liability
• 1971 – BC NC Hedging Derivative Instrument Liability
• 1972 – BC Deferred Inflow of Resources
• 1978 – BC NC Other Derivative Instruments Liability
• 1990 – Basis Conversion Deferred Inflow of Resources - Public -Private and Public-Public Partnership
• 2010 – Contributed Capital Inactive
• 2015 – Retained Earnings – Reserved for Debt Retirement Inactive
• 2020 – Retained Earnings – Reserved for Other Inactive
• 2024 – Retained Earnings – Reserved for Water Development Board Inactive
• 2025 – Retained Earnings – Unreserved Inactive
• 2026 – Retained Earnings – Reserved for Future Lottery Prizes Inactive
• 2030 – Investment in General Fixed Assets Inactive
• 2040 – Fund Balance – Reserved for Pre-Encumbrances Inactive
• 2050 – Fund Balance – Reserved for Encumbrances Inactive
• 2051 – Fund Balance – Reserved for Encumbrances (Reporting Agencies) Inactive
• 2052 – Fund Balance – Reserved for Accounts Receivable Inactive
• 2055 – Fund Balance – Unencumbered Appropriations Subject to Lapse Inactive
• 2060 – Fund Balance – Reserved for Unencumbered Appropriations (Future Operations) Inactive
• 2065 – Fund Balance – Reserved for Imprest Accounts Inactive
• 2075 – Fund Balance – Reserved for Consumable Inventories Inactive
• 2080 – Fund Balance – Reserved for Merchandise Inventories Inactive
• 2085 – Fund Balance – Reserved for Non-current Interfund Receivables Inactive
• 2090 – Fund Balance – Reserved for Prepaid Items Inactive
• 2095 – Fund Balance-Reserved –Unemployment Compensation Trust Fund Inactive
• 2105 – Fiduciary Net Assets Held in Trust Inactive
• 2110 – Fund Balance – Reserved for Other Employee Benefits Inactive
• 2115 – Fund Balance – Reserved for Public Finance Authority Programs Inactive
• 2120 – Fund Balance – Reserved for Veterans Land and Housing Programs Inactive
• 2125 – Fund Balance – Reserved for Water Development Programs Inactive
• 2130 – Fund Balance – Reserved for Public Schools Inactive
• 2135 – Fund Balance – Restricted, Encumbrances Inactive
• 2140 – Fund Balance – Restricted, Other Inactive
• 2143 – Fund Balance – Reserved for Loans and Contracts Inactive
• 2144 – Fund Balance – Reserved for Other Noncurrent Assets Inactive
• 2145 – Fund Balance – Reserved for Other Inactive
• 2146 – Fund Balance – Reserved for Non-current Taxes Receivable Inactive
• 2147 – Fund Balance Unreserved – Designated Permanent Health Fund Inactive
• 2149 – Fund Balance Unreserved – Designated for Veterans Land and Housing Inactive
• 2150 – Fund Balance Unreserved – Designated for Other Inactive
• 2151 – Fund Balance – Reserved for Debt Service Inactive
• 2152 – Fund Balance Unreserved – Designated for Highway Construction Inactive
• 2155 – Fund Balance Allocated Inactive
• 2160 – Fund Balance Allocated – Future Operating Budget Inactive
• 2165 – Fund Balance Allocated – Capital Projects Inactive
• 2170 – Fund Balance Allocated – Inventories Inactive
• 2175 – Fund Balance Allocated – Student Service Fees Inactive
• 2180 – Fund Balance Allocated – Service Department Operating Funds Inactive
• 2190 – Fund Balance Allocated – Contract and Grant Disallowment Inactive
• 2195 – Fund Balance Allocated – Other Inactive
• 2200 – Fund Balance – United States Government Grants Refundable Inactive
• 2205 – Fund Balance – Endowment Inactive
• 2210 – Fund Balance – Term Endowment Inactive
• 2215 – Fund Balance – Funds Functioning as Endowment – Restricted Inactive
• 2220 – Fund Balance – Funds Functioning as Endowment – Unrestricted Inactive
• 2225 – Fund Balance – Net Investment in Plant Inactive
• 2230 – Fund Balance Unreserved Undesignated – Earned Federal Funds Inactive
• 2235 – Fund Balance Unreserved Undesignated – Available for Subsequent Years Inactive
• 2240 – Fund Balance Unreserved Undesignated – Other Inactive
• 2245 – Fund Balance Unallocated Inactive
• 2250 – Fund Balance Unrestricted – Reserved for Self Insured Plans Inactive
• 2255 – Fund Balance Unrestricted – Allocated for Future Operating Budget Inactive
• 2260 – Fund Balance Unrestricted – Allocated for Student Loan Programs Inactive
• 2265 – Fund Balance – Funds Held for Components Inactive
• 2301 – Fund Balance - NonSpendable for Inventory
• 2302 – Fund Balance - NonSpendable for Prepaid Items
• 2303 – Fund Balance - NonSpendable for Long-Term Loans, Contracts and Receivables
• 2310 – Fund Balance - Restricted
• 2315 – Fund Balance - Committed
• 2320 – Fund Balance - Assigned
• 2325 – Fund Balance - Unassigned
• 2400 – Fiduciary Net Position Held in Trust
• 2505 – Capital Assets, Net of Related Debt
• 2550 – Net Position Restricted for Veterans Land/Housing Programs
• 2555 – Net Position Restricted for Unemployment Trust Fund
• 2575 – Net Assets Restricted for Employee Benefits Inactive
• 2700 – Net Position Restricted for Debt Retirement
• 2705 – Net Position Restricted for Capital Projects
• 2710 – Net Assets Restricted for Education Inactive
• 2715 – Net Position Restricted for Transportation
• 2795 – Net Position Restricted for Other
• 2805 – Non-expendable Net Position Restricted for Permanent University Fund
• 2830 – Non-expendable Net Position Restricted for Permananent School Funds
• 2840 – Non-expendable Net Position Restricted for Endowment Funds
• 2890 – Expendable Net Position Restricted for Endowment Funds
• 2900 – Net Position Unrestricted – Permanent Health Fund
• 2950 – Unrestricted Net Position
• 3050 – Basis Conversion Fund Balance Reserved – Encumbrances Inactive
• 3065 – Basis Conversion Fund Balance Reserved – Imprest Accounts Inactive
• 3075 – Basis Conversion Fund Balance Reserved – Consumable Inventory Inactive
• 3080 – Basis Conversion Fund Balance Reserved – Merchandised Inventory Inactive
• 3085 – Basis Conversion Fund Balance Reserved – Non-current Interfund Receivables Inactive
• 3115 – Basis Conversion Fund Balance Reserved – Public Finance Authority Program Inactive
• 3130 – Basis Conversion Fund Balance Reserved – Permanent School Fund Inactive
• 3145 – Basis Conversion Fund Balance Reserved – Other Inactive
• 3147 – Basis Conversion Fund Balance Unreserved – Designated Permanent Health Fund Inactive
• 3150 – Basis Conversion Fund Balance Unreserved – Designated for Other Inactive
• 3151 – Basis Conversion Fund Balance Reserved – Debt Service Inactive
• 3240 – Basis Conversion Unreserved Undesignated – Other Inactive
• 3505 – Basis Conversion – Capital Assets – Net of Related Debt
• 3575 – Basis Conversion Net Position Restricted – Public Finance Authority Programs
• 3700 – Basis Conversion Net Position Restricted – Debt Retirement
• 3705 – Basis Conversion Net Position Restricted – Capital Projects
• 3710 – Basis Conversion Net Position Restricted – Education
• 3715 – Basis Conversion Net Position Restricted – Transportation
• 3795 – Basis Conversion Net Position Restricted – Other
• 3800 – Basis Conversion Non-expendable Net Position Restricted – Permanent School Fund
• 3840 – Basis Conversion Non-expendable Net Position Restricted – Endowment Funds
• 3845 – Basis Conversion Non-expendable Net Position Restricted – Permanent Funds
• 3890 – Basis Conversion Expendable Net Position Restricted – Endowment Funds
• 3895 – Basis Conversion Expendable Net Position Restricted – Permanent Funds
• 3900 – Basis Conversion Net Position Unrestricted – Permanent Health Fund
• 3950 – Basis Conversion Unrestricted Net Position
• 5000 – Revenue Control – Cash
• 5001 – Revenue Control – Accrued
• 5100 – GAAP Revenue Offset
• 5150 – Basis Conversion – Revenue Control
• 5500 – Expenditure Control - Cash
• 5501 – Expenditure Control - Accrued
• 5505 – Payroll Accrued Expense
• 5506 – Trial Payroll Expenses
• 5510 – Expenditure Control - Prior Year Expenditures Inactive
• 5515 – Expenditure Control - Subgrantee
• 5520 – Reimbursable Expenditure Control - Subgrantee
• 5525 – Subgrantee/Subcontractor Refunds Inactive
• 5530 – Cumulative Grant/Project Revenue
• 5531 – Cumulative Grant/Project Revenue Offset
• 5532 – Cumulative Grant/Project Expenditure
• 5533 – Cumulative Grant/Project Expenditure Offset
• 5600 – GAAP Expenditure Offset
• 5650 – Basis Conversion - Expenditure Control
• 5700 – Cost Allocation Memo Expenditure Control
• 5701 – Cost Allocation Accrued Expenditure Control
• 5702 – Cost Allocation Encumbrance Reporting
• 6010 – Transfers-In
• 6011 – Transfers In - Reporting Adjustment
• 6012 – Shared Funds Transfers-In
• 6013 – Legislative Transfers-In
• 6015 – Bond and Note Proceeds Inactive
• 6030 – Expenditures Not Requiring Current Resources Inactive
• 6035 – Other Financing Sources
• 6040 – Other Additions (Higher Education) Inactive
• 6050 – Transfers-Out
• 6051 – Transfers Out - Reporting Adjustment
• 6052 – Shared Funds Transfers-Out
• 6053 – Legislative Transfers-Out
• 6060 – Other Financing Uses
• 6065 – Other Deductions (Higher Education) Inactive
• 6075 – Restatements
• 6077 – Net Change in Reserve for Inventories Inactive
• 6080 – Residual Equity Non-Cash Transfers-In Inactive
• 6081 – Residual Equity Cash Transfers-In Inactive
• 6085 – Residual Equity Non-Cash Transfers-Out Inactive
• 6086 – Residual Equity Cash Transfers-Out Inactive
• 6087 – Lapsed Appropriations Inactive
• 6090 – Other Changes in Fund Balance Inactive
• 6135 – Basis Conversion – Other Financing Sources
• 6175 – Basis Conversion – Restatements
• 9000 – Legislative Appropriations
• 9001 – Encumbrances
• 9002 – Pre-Encumbrances
• 9003 – Encumbrances (Reporting Agencies)
• 9004 – Pre-Encumbrances (Reporting Agencies)
• 9005 – Fund Balance – Reserved for Encumbrances
• 9006 – Fund Balance – Reserved for Pre-Encumbrances
• 9010 – Estimated Revenues
• 9055 – Budgetary Fund Balance
• 9060 – Appropriation Control
• 9090 – Agency Estimated Revenue Budget
• 9091 – Agency Estimated Expenditure Budget
• 9092 – Basis Conversion – Revenue/Expenditure Income Summary
• 9095 – Agency Budget Offset
• 9096 – Cash Expenditure Offset for Conversion
• 9097 – Debit GL for Cash Conversion Balances
• 9098 – Credit GL for Cash Conversion Balances
• 9099 – Fund Financial Statement – Revenue and Expenditure Summary
• 9100 – Agency Budget Allotment
• 9105 – Agency Budget Allotment Offset
• 9110 – Billable Budget
• 9115 – Billable Budget Offset
• 9120 – Expendable Budget
• 9125 – Expendable Budget Offset
• 9130 – Units Budgeted
• 9135 – Units Budgeted Offset
• 9140 – Units Accumulated
• 9160 – Project Estimated Revenues
• 9165 – Project Estimated Revenues Offset
• 9170 – Grant Estimated Revenues
• 9175 – Grant Estimated Revenues Offset
• 9180 – Budget Control – Subgrantee
• 9185 – Reimbursable Budget Control – Subgrantee
• 9190 – Expenditures Billed
• 9191 – Offset
• 9192 – Statistics Billed (Debit)
• 9193 – Statistics Billed (Credit)
• 9200 – Payroll Clearing
• 9201 – Payroll Clearing Offset
• 9202 – Payroll System Clearing
• 9210 – Direct Deposit Payroll Clearing Inactive
• 9211 – Direct Deposit Payroll Clearing Offset Inactive
• 9215 – Payroll Transmittal Pending 401k and Direct Deposit
• 9216 – Payroll Transmittal Clearing 401k and Direct Deposit
• 9300 – Securities Held in Trust
• 9301 – Petty Cash Authorized
• 9302 – Travel Advance Cash Authorized
• 9303 – Imprest Cash Authorized
• 9305 – Cash/Securities/Monitored Offset
• 9800 – Statistics
• 9989 – H.B. 62 General Ledger Clearing
• 9990 – Cost Allocation Clearing
• 9992 – Basis Conversion, System Clearing
• 9993 – Table Adjustment for CF Outage
• 9995 – Basis Conversion, SPA Accounting Offset Inactive
• 9996 – Table Adjustment for Accounts Payable Outage
• 9997 – Table Adjustment for Grant Payable Outage
• 9998 – System Clearing – GP & PJ Memo Accounts
• 9999 – System Clearing – G/L Level Only