To record receipts from transactions resulting in revenues accruing to the state which are not identifiable directly to another revenue code or to a statutory authority for acceptance.

An example of revenues accruing not identified with another revenue code is interest on funds held for benefit of others that are not earned revenue from state funds. Examples of revenues accruing not identifiable directly to statutory authority may be: balances for local fund accounts from canteen coupon sales; registrations not authorized by statute; conscience money.