Return to CHAPTER 75


state seal 75.40
General Ledger Account Codes

75.40.10

June 1, 2014

Sequential by code number

GL CODE

GENERAL LEDGER CODE

   
 

0000 - BUDGETARY & FULL TIME EQUIVALENT (FTE)

   
0001 Estimated cash receipts

0002

Estimated cash disbursements

0003

Estimated 25th month cash disbursements

0004

Estimated encumbrances

0005

Estimated unallotted FTEs

0006 Estimated accrued receipts
0064 Estimated contract expenditures
0110 Approved estimated FTEs
0111 Adjusted estimated FTEs
0120 Actual FTEs
0130 Accrued FTEs
0139 Receivable liquidations
0140 FTE liquidations
0159 Liability liquidations
0311 Adjusted estimated revenue
0611 Approved unallotted
0612 Adjusted unallotted
0613 Adjusted unallotted
0621 Approved allotments
0622 Adjusted allotments
0623 Adjusted allotments
0631 Approved reserve
0632 Adjusted reserve
0633 Adjusted reserve
0651 Federal cost allocation expenditures
0910 Budgetary control
0995 Expenditure control
0998 Statistical clearing
   
 

1000 - ASSETS OTHER THAN CAPITAL

   
 

1100 - CASH

1110

Cash in Bank

1120

Undeposited Local Cash

1130

Petty Cash

1140

Restricted Cash and Investments - Current Operations

1150

Cash with Fiscal Agents

   
 

1200 - INVESTMENTS

1205

Temporary and/or Pooled Cash Investments

1206

Investments with Local Government Investment Pool

1209

Short-Term Portion of Long-Term Investments

1210

Investments

1215

Investments under Reverse Repurchase Agreements

1216

Collateral held under Securities Lending Agreements

1219

Investments in Commingled Trust Funds (SIB Only)

1220

Unamortized Premiums on Investments

1230

Unamortized Discounts on Investments

1240 Restricted Cash and Investments - Noncurrent

1271

Commingled Trust Funds Investments (SIB Only)

1272

Commingled Trust Funds Unamortized Premiums on Investments (SIB Only)

1273

Commingled Trust Funds Unamortized Discounts on Investments (SIB Only)

1278

Commingled Trust Funds Valuation Allowance - Investments (SIB Only)

1280

Valuation Allowance - Investments

   
 

1300 - SHORT-TERM RECEIVABLES

   
 

1310 and 1320 - SHORT-TERM RECEIVABLES

1311

Taxes Receivable

1312

Accounts Receivable

1313

Notes Receivable

1314

Loans Receivable

1315

Commingled Trust Funds Interest Receivable (SIB Only)

1316

Interest and Dividends Receivable

1317

Other Interest Receivable

1318

Unbilled Receivables

1319

Other Receivables

1320

Donations/Pledges Receivable

1323

Investment Trades Pending Receivable

1324

Salaries and Fringe Benefits Receivable

1328

Tax Liens Receivable

   
 

1340 - ALLOWANCE FOR UNCOLLECTIBLE SHORT-TERM RECEIVABLES

1341

Allowance for Uncollectible Taxes Receivable

1342

Allowance for Uncollectible Accounts Receivable

1343

Allowance for Uncollectible Notes Receivable

1344

Allowance for Uncollectible Loans Receivable

1346

Allowance for Uncollectible Interest Receivable on Investments

1347

Allowance for Uncollectible Other Interest Receivables

1348

Allowance for Uncollectible Tax Liens Receivable

1349

Allowance for Uncollectible Other Receivables

   
 

1350 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL RECEIVABLES

1350

Due from Other Funds - Advances

1351

Due from Federal Government

1352

Due from Other Governments

1353

Due from Other Funds

1354

Due from Other Agencies

1355

Due from Other Funds - Pooled Cash and Investments

1359

Due from Component Units

   
 

1380 and 1390 - OTHER SHORT-TERM RECEIVABLES

1381

L & I Premium Estimated Receivables

1382

L & I Self Insurance Receivables

1383

Travel Advances

   
 

1400 - INVENTORIES

1410

Consumable Inventories

1415

Donated Inventories

1420

Merchandise Inventories

1430

Work-in-Process Inventories

1440

Raw Materials Inventories

1450

Livestock

   
 

1500 - PREPAID EXPENSES

1510

Prepaid Expenses

   
 

1600 - LONG-TERM RECEIVABLES

1611

Taxes Receivable

1614

Loans Receivable

1615

Allowance for Forgivable Loans - Nonprofits

1619

Other Receivables

1620

Donations/Pledges Receivables

1629 Present Value Allowance (SAC Only)
   
 

1640 - ALLOWANCE FOR UNCOLLECTIBLE LONG-TERM RECEIVABLES

1641

Allowance for Uncollectible Taxes Receivable

1644

Allowance for Uncollectible Loans Receivable

1649

Allowance for Uncollectible Other Receivables

   
 

1650 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL RECEIVABLES

1651

Due from Federal Government

1652

Due from Other Governments

1653

Due from Other Funds

1654

Due from Other Agencies

1655

Allowance for Forgivable Loans - Other Governments

1659

Due from Component Units

1667 Due from Other Funds - Internal Lending (UW Only)
   
 

1800 - GENERAL LONG-TERM OBLIGATIONS VALUATION

1810

Amount Available in Debt Service Funds

1820

Amount to be Provided for Retirement of Long-Term Obligations

   
 

1900 - OTHER ASSETS

1910

Unamortized Discounts on Bonds Sold

1911

Unamortized Discounts on Certificates of Participation

1919 Other Noncurrent Assets
1950

Investment in Joint Ventures

1960 Negative Net Pension Obligation
   
  1970 - DEFERRED OUTFLOWS OF RESOURCES
1971 Deferred Outflows on COP Refundings
1972 Deferred Outflows on Bond Refundings
1973 Accumulated Decrease in Fair Value of Hedging Derivatives
   
 

2000 - CAPITAL ASSETS

   
 

2100 - NON-DEPRECIABLE CAPITAL ASSETS

2110

Land

2120

Transportation Infrastructure - Modified Approach

2130

Art Collections, Library Reserve Collections, and Museum and Historical Collections

2140 Intangible Assets with Indefinite Useful Lives
   
 

2200 - BUILDINGS

2210

Buildings and Building Improvements

2220

Allowance for Depreciation - Buildings and Building Improvements

   
 

2300 - IMPROVEMENTS OTHER THAN BUILDINGS , LEASEHOLD IMPROVEMENTS, AND INFRASTRUCTURE

2310

Improvements other than Buildings

2320

Allowance for Depreciation - Improvements other than Buildings

2350

Leasehold Improvements

2360

Allowance for Depreciation - Leasehold Improvements

2370

Infrastructure

2380

Allowance for Depreciation - Infrastructure

 

2400 - FURNISHINGS, EQUIPMENT, SOFTWARE, COLLECTIONS, AND INTANGIBLES

2410

Furnishings and Equipment

2420

Allowance for Depreciation - Furnishings and Equipment

2430

Library Resources

2440

Allowance for Depreciation - Library Resources

2450

Art Collections, Library Reserve Collections, and Museum and Historical Collections

2460

Allowance for Depreciation - Art Collections, Library Reserve Collections, and Museum and Historical Collections

2470

Intangible Assets with Definite Useful Lives

2480

Allowance for Amortization – Intangible Assets

   
 

2500 - CONSTRUCTION IN PROGRESS

2510

Construction in Progress

   
 

3000 - REVENUES AND OTHER FINANCING SOURCES

   
 

3100 - ESTIMATED REVENUES

3110

Approved Estimated Revenues

3198

Estimated Revenue - Original

   
 

3200 - ACTUAL REVENUES

3205

Accrued Revenues

3210

Cash Revenues

3213

Gains and Losses on Sales of Capital Assets

3215

Immaterial Adjustments to Prior Periods

3220

Noncash Revenues

3221

Other Financing Sources

3225

Revenue Adjustments/Eliminations (GAAP)

3260

Estimated Accrued Revenues

   
 

4300 - CASH IN CUSTODY OF STATE TREASURER

4310

Current Treasury Cash Activity (OST Only)

4315

Warrants Outstanding (OST Only)

4320

Beginning Treasury Cash Balance Administering Agency (OFM Only)

4325

Beginning Treasury Cash Balance - Agency

   
 

5000 - LIABILITIES

   
 

5100 - SHORT-TERM LIABILITIES

   
 

5110 - SHORT-TERM PAYABLES

5111

Accounts Payable

5112

Interest Payable

5113

Claims and Judgments Payable

5114

Annuities Payable (LOT Only)

5115

Contracts Payable

5116

Retained Percentages Payable

5117

Construction Contracts Payable

5118

Benefits Claims Payable (L&I Only)

5119

Employee Insurance Benefits Payable

   
 

5120, 5130, and 5140 - SHORT-TERM ACCRUED LIABILITIES

5121

Matured Bonds Payable

5122

Matured Interest Payable

5123

Investment Trades Pending Payable

5124

Accrued Salaries and Fringe Benefits Payable

5125

Accrued Vacation Leave Payable

5126

Accrued Prizes Payable (LOT Only)

5127

Accrued Sick Leave Payable

5128

Accrued Compensatory Time Payable

5130

Due to Fiscal Agents

5140

Due to Terminated Employees

5145

Due to Deceased Employees' Estates

5148

L & I Retrospective Program Estimated Premium Refund Payables

5149

L & I Claims Administrative Expense Payable

   
 

5150 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL PAYABLES

5150

Due to Other Funds - Advances

5151

Due to Federal Government

5152

Due to Other Governments

5153

Due to Other Funds

5154

Due to Other Agencies

5155

Due to Other Funds - Pooled Cash and Investments

5156

Due to Owner Funds - Local Government Investment Pool (OST Only)

5157

Due to Owner Funds - Commingled Trust Funds Investment Income (SIB Only)

5158

Due to Department of Revenue - Taxes

5159

Due to Primary Government

   
 

5160 - SHORT-TERM BONDS PAYABLE

5161

General Obligation (GO) Bonds Payable

5162

Revenue Bonds Payable

5163

Limited Obligation Bonds Payable

5164

Zero-Coupon (GO) Rate Bonds Payable

5167 General Revenue Bonds Payable - Internal Lending (UW Only)

5169

Other Bonds Payable

   
 

5170 - SHORT-TERM INSTALLMENTS AND LEASES PAYABLE

5171

Installment-Purchase Contracts Payable

5172

Lease-Purchase Agreements Payable

5173

Certificates of Participation/Notes Payable

 

5180 and 5190 - OTHER SHORT-TERM LIABILITIES

5181

Employee Insurance Deductions Payable

5182

EBT Authorized Benefits Payable

5183

Liability for Expunged EBT Benefits

5184

Tuition Benefits Payable

5187

Industrial Insurance and Medical Aid Deductions Payable

5188

Savings Bond Deductions Payable

5189

Garnishment Deductions Payable

5190 Unearned Revenues

5191

Deposits Payable

5193

Liability for Unclaimed Property Refunds

5194

Liability for Canceled Warrants/Checks

5195

Deferred Expenditure Recoveries

5196

Obligations under Reverse Repurchase Agreements

5197

Obligations under Securities Lending Agreements

5198

Loans Payable

5199

Other Liabilities

   
 

5200 - LONG-TERM OBLIGATIONS

   
 

5210, 5220, and 5240 - LONG-TERM PAYABLES

5212

Zero-coupon Bonds - Accreted Interest Payable

5213

Claims and Judgments Payable

5216

Retained Percentages Payable

5225

Accrued Annual Leave Payable

5226

Annuities Payable (LOT Only)

5227

Accrued Sick Leave Payable

5228

Accrued Compensatory Time Payable

5247

Liability for Deferred Compensation

   
 

5250 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL PAYABLES

5251

Due to Federal Government

5252

Due to Other Governments

5253

Due to Other Funds

5254

Due to Other Agencies

5259

Due to Primary Government

 

 

5260 - LONG-TERM BONDS PAYABLE

5261

General Obligation (GO) Bonds Payable

5262

Revenue Bonds Payable

5263

Limited Obligation Bonds Payable

5264

Zero-Coupon GO Rate Bonds Payable

5267 General Revenue Bonds Payable – Internal Lending (UW Only)

5269

Other Bonds Payable

   
 

5270 - LONG-TERM INSTALLMENTS AND LEASES PAYABLE

5271

Installment-Purchase Contracts Payable

5272

Lease-Purchase Agreements Payable

5273

Certificates of Participation/Payable

   
 

5280 and 5290 - OTHER LONG-TERM OBLIGATIONS

5281

Unfunded Pension Obligations

5282 Other Postemployment Benefits Obligation

5284

Tuition Benefits Payable

5285

Benefits Claims Payable (L&I Only)

5286

Claims Administration Expense Payable (L&I Only)

5287 Pollution Remediation Obligation
5290 Unearned Revenues

5291

Deposits Payable

5293

Liability for Unclaimed Property Refunds

5297

Fees Payable

5299

Other Obligations

   
 

5900 - OTHER CREDITS

5910

Unamortized Premiums on Bonds Sold

5920 Unamortized Premiums on COPs Sold
   
  5192, 5266, 5268, 5283, and 5292 - DEFERRED INFLOWS OF RESOURCES
5192 Unavailable Revenues – Short-term
5266 Deferred Inflows on COP Refundings
5268 Deferred Inflows on Bond Refundings
5283 Accumulated Increase in Fair Value of Hedging Derivatives
5292 Unavailable Revenues – Long-term
   
 

6000 - BUDGETARY AND EXPENDITURE/EXPENSE CONTROL

   
 

6100 - EXPENDITURE AUTHORITY AND ESTIMATED EXPENDITURES

6110

Approved Unallotted Expenditure Authority

6120

Approved Lapsing

   
 

6200 - ALLOTMENTS

6210

Approved Allotments

6215

Estimated Unallotted Expenses

   
 

6300 - RESERVES

6310

Approved Reserves

   
 

6400 - OTHER ALLOTMENT CHARGES

6410

Encumbrances

   
 

6500 - EXPENDITURES/EXPENSES

6505

Accrued Expenditures/Expenses

6510

Cash Expenditures/Expenses

6511

Depreciation/Amortization Expense

6512

Amortization Expense

6514

Capital Asset Acquisitions by Lease - Purchase Agreements or Certificates of Participation

6515

Bad Debts Expense

6516

Cost of Goods Sold

6525

Expense Adjustments/Eliminations (GAAP)

6560

Estimated Accrued Expenditures/Expenses

6591

Depreciation/Amortization Expense (General Capital Assets Subsidiary Account Only)

6592

Interest Expense (General Long-Term Obligations Subsidiary Account Only)

6593

Amortization Expense (General Long-Term Obligations Subsidiary Account Only)

6594 Pollution Remediation Expense (General Long-Term Obligations Subsidiary Account Only)
6595 Other Postemployment Benefits Expense (General Long-Term Obligations Subsidiary Account Only)
6596 Excess Contributions for Pension Benefits (General Long-Term Subsidiary Account Only)
6597 Capital Asset Adjustment (General Capital Assets Subsidiary Account Only)
   
 

7000 - AFRS/TREASURY CLEARING

   
 

7100 - IN-PROCESS CONTROL

7110

Receipts In-Process

7120

Warrants In-Process/ACH (Automated Clearing House) Payments In-Process

7130

Warrant Cancellations In-Process

7140

Journal Vouchers In-Process

   
 

9000 - FUND BALANCE AND NET POSITION

  9100 - BUDGETARY CONTROL

9100

Budgetary Control Summary

   
  9110, 9120, and 9130 – NONSPENDABLE  FUND BALANCE

9110

Nonspendable Permanent Fund Principal

9112

Nonspendable Permanent Funds – Unrealized Gain/Loss

9120

Nonspendable Consumable Inventories

9122

Nonspendable Petty Cash

9123

Nonspendable Investments

9130 Nonspendable Student Loans Receivable
9131 Nonspendable Receivables – Long-Term
   
  9200 – RESTRICTED FUND BALANCE
9230 Restricted for Higher Education
9231 Restricted for Permanent Funds - Realized Investment Losses
9232 Restricted for Education
9234 Restricted for Transportation
9235 Restricted for Bond Covenants
9238 Restricted for Other Purposes
9240 Restricted for Human Services
9242 Restricted for Wildlife and Natural Resources
9244 Restricted for Local Grants and Loans
9246 Restricted for School Construction
9248 Restricted for State Facilities
9250 Restricted for Budget Stabilization
9252 Restricted for Debt Service
9255 Restricted for Cash and Investments with Escrow Agents and Trustees
9260 Restricted for Pollution Remediation Liabilities
9270 Restricted for Unspent Bond Proceeds
9271 Restricted for Operations and Maintenance Reserve
9272 Restricted for Repair and Replacement Reserve
9273 Restricted for Revenue Stabilization
9274 Restricted for Unspent GARVEE Bond Proceeds
9283 Restricted for Third Tier Debt Service
9285 Restricted for GARVEE Bond Debt Service
   
  9310, 9320, 9330, and 9340 – COMMITTED FUND BALANCE
9310 Committed for Higher Education
9311 Committed for Education
9320 Committed for Transportation
9321 Committed for Other Purposes
9323 Committed for Human Services
9324 Committed for Wildlife and Natural Resources
9325 Committed for Local Grants and Loans
9330 Committed for State Facilities
9340 Committed for Debt Service
   
  9370 - ASSIGNED FUND BALANCE
9370 Assigned for Working Capital (OFM Only)
9372 Assigned for Other Purposes
   
  9390 - UNASSIGNED FUND BALANCE
9390 Unassigned
   
  9510, 9513 and 9514 - BUDGETARY RESERVES
9510 Reserved for Encumbrances
9513 Reserved for Encumbrances for Reappropriated Capital Appropriations
9514 Reserved for Encumbrances for Continuing Operating Expenditure Authority
   
 

9350, 9400 and 9545 - PROPRIETARY/GOVERNMENT-WIDE NET POSITION

9350 Net Investment in Capital Assets (OFM Only)

9400

Accumulated Earnings (Losses)

9410

Restricted Net Position

9450

Unrestricted Net Position (OFM Only)

9545

Reserved for Unemployment Compensation

   
 

9550 and 9600 – NET POSITION HELD FOR PENSIONS AND OTHER TRUSTS

9550

Reserved for Retirement Systems

9551

Reserved for Deferred Compensation

9554

Reserved for Local Government Investment Pool Participants

9601

Reserved for Members (DRS Only)

9603

Reserved for Benefits (DRS Only)

9604 Reserved for Benefits - Medical (DRS Only)
9607 Reserved for Higher Education Retirement Plan Supplemental Benefits (DRS Only)

9608

Reserved for Members Defined Contributions - SIB (DRS Only)

9609

Reserved for Members Defined Contributions - Self-Directed (DRS Only)

   
 

9700 – FUND BALANCE/NET POSITION CHANGES AND CORRECTIONS

9720 Prior Period Material Corrections (OFM Only)
9721 Fund Type Reclassification Changes (OFM Only)
9722 Accounting Policy Changes (OFM Only)
9723 Capital Asset Policy Changes
   
 

9800 - GENERAL CAPITAL ASSETS VALUATION

9850

Investment in General Capital Assets

   
 

9900 - AFRS CLEARING

9910

Current Period Clearing (Subsidiary Accounts Only)

9920

Current Period Clearing (All Fund Types Except Subsidiary Accounts)

9940

Reserve Clearing (DRS Only)

9998

Beginning Balance Clearing (OFM Only)

   

75.40.20

June 1, 2014

Sequential by code number with description

GL CODE

GENERAL LEDGER CODE DESCRIPTION

 

0000 - BUDGETARY & FULL TIME EQUIVALENT (FTE) ACCOUNTS

0001

Estimated cash receipts

Cash receipts are any moneys (e.g., checks, cash, warrants, credit or debit card amounts, or automated clearing house (ACH) transfers) received by the state during a period regardless of when the moneys are earned.

0002

Estimated cash disbursements

Cash disbursements are any moneys (e.g., checks, cash, warrants, credit or debit card amounts, and ACH transfers paid by the state during a period regardless of when the related obligations are incurred.

0003

Estimated 25th month cash disbursements

This GL code is used to record estimated cash disbursements at year-end.

0004

Estimated encumbrances

This GL code is used to record estimated encumbrances.

0005

Estimated unallotted FTEs

This GL code is used to record estimated unallotted FTEs.

0006

Estimated accrued receipts

This GL code is used to record estimated accrued receipts.

0064

Estimated contract expenditures

This GL code is used to record estimated contract expenditures.

0110

Approved estimated FTEs

Equivalent of 2088 hours of work in a fiscal year.  "Approved" indicates that OFM has reviewed and approved the allotment.

0111

Adjusted estimated FTEs

Equivalent of 2088 hours of work in a fiscal year.  "Adjusted" indicates that this is an allotment change made by the agency and is not reviewed and approved by OFM.

0120

Actual FTEs

This GL code is used to record FTEs disbursed from July 1 to June 30.

0130

Accrued FTEs

This GL code is used to record FTEs that have not yet been disbursed.

0139

Receivable liquidations

This GL code is used to record receivable liquidations.

0140

FTE liquidations

This GL code is used to record FTE liquidations (DSHS and HCA).

0159

Liability liquidations

This GL code is used to record liability liquidations.

0311

Adjusted estimated revenue

The balance of this GL code represents revenues estimated to be received during the biennium.  Adjusted means OFM does not review and approve these estimates.

0611

Approved unallotted (Opt. #1 Object)

Expenditure authority not specifically scheduled for expenditure.  Approved means OFM has reviewed and approved these estimates.

0612

Adjusted unallotted (Opt. #1 Src. & Opt. #2)

Expenditure authority not specifically scheduled for expenditure.  Adjusted means OFM does not review and approve these estimates.

0613

Adjusted unallotted (Opt. #1 Object)

Expenditure authority not specifically scheduled for expenditure.  Adjusted means OFM does not review and approve these estimates.

0621

Approved allotments (Opt. #1 Object)

Monthly estimates by object and account, reviewed and approved by OFM.

0622

Adjusted allotments (Opt. #1 Src. & Opt. #2)

Monthly estimates by object and account (Option 1) or by object (Option 2) adjusted by the agency and not approved by OFM.

0623

Adjusted allotments (Opt. #1 Object)

Monthly estimates by object and account (Option 1) adjusted by the agency and not approved by OFM.

0631

Approved reserve (Opt. #1 Object)

The balance of this GL code represents amounts transferred from allotted to reserve status for legislative appropriations.  Approved indicates the allotment is approved by OFM.

0632

Adjusted reserve (Opt. #1 Src. & Opt. #2)

The balance of this GL code represents amounts transferred from allotted to reserve status for legislative appropriations.  Adjusted represents an allotment change not reviewed by OFM.

0633

Adjusted reserve (Opt. #1 Object)

The balance of this GL code represents amounts transferred from allotted to reserve status for legislative appropriations.  Adjusted represents an allotment change not reviewed by OFM.

0651

Federal cost allocation expenditures

This GL code is used to record federal cost allocation expenditures.

0910

Budgetary control

This GL code is used in AFRS as an offset for entering activity to general ledger accounts.  The balance of this GL code should be zero.

0995

Expenditure control

This GL code is used in AFRS as an offset for entering activity to general ledger accounts.  The balance of this GL code should be zero.

0998

Statistical clearing

This GL code is used in AFRS as an offset for entering activity to general ledger accounts.

   
  1000 - ASSETS OTHER THAN CAPITAL
   
  1100 – CASH

1110

Cash in Bank

This GL code is used to record all cash in the bank. This includes demand accounts such as checking and savings accounts. For treasury and treasury trust funds, only the State Treasurer uses this GL code. For local funds, this GL code is used by the individual state agency.

1120

Undeposited Local Cash

This GL code is used to record all cash received by an agency, but not deposited into a bank account outside the treasury.

1130

Petty Cash

This GL code is used to record petty cash on hand or in bank accounts for the purpose of making change or paying small obligations.

1140

Restricted Cash and Investments  - Current Operations

This GL code is used to record restricted cash and investments held by escrow agents and trustees that will be used in current operations for the payment of current liabilities.  Examples include amounts held pursuant to a third party agreement that will be expended for current operations and amounts held to liquidate a current liability such as the retained percentage of contracts payable.

1150

Cash with Fiscal Agents

This GL code is used to record cash deposited with fiscal agents for the payment of state obligations.  Amounts held may be restricted.


   
 

1200 – INVESTMENTS

1205

Temporary and/or Pooled Cash Investments

This GL code is used to record the temporary and/or pooled investment of surplus cash balances or those investments that are readily convertible to known amounts of cash and so near their maturity when purchased that they present insignificant risk of changes in value because of changes in interest rates.

1206

Investments with Local Government Investment Pool

This GL code is used to record the temporary investment of surplus funds with the Local Government Investment Pool. Statewide, all GL Codes 1206 and 5156 are to be in balance.

1209

Short-Term Portion of Long-Term Investments

This GL code is used to record the portion of long-term investments that will mature within one year. This would include investments purchased in a current or prior period that are now within 12 months of maturity, except those in GL Code 1205.

1210

Investments

This GL code is used to record the cost or par value of long-term securities or other assets held for the production of income. These are investments that do not qualify as "Temporary and/or Pooled Cash Investments" (GL Code 1205) or "Short-Term Portion of Long-Term Investments" (GL Code 1209). In certain circumstances in governmental funds, this amount should be reflected in "Nonspendable Investments" (GL Code 9123) offset by the appropriate fund equity GL code.  Changes in fair value are reported in GL Code 1280.  Premiums are reported in GL Code 1220 and Discounts are reported in GL Code 1230.

1215

Investments under Reverse Repurchase Agreements

This GL code is used to record the carrying value of investments underlying reverse repurchase and similar agreements.

1216

Collateral held under Securities Lending Agreements

This GL code is used to record the carrying value of the cash and securities received as collateral from the borrower under securities lending agreements where the state has the ability to pledge or sell the collateral. Corresponding liabilities are recorded in GL Code 5197.

1219

Investments in Commingled Trust Funds (SIB Only)

This GL code is used to record cash contributions of nonagency type funds to commingled trust funds. At the end of a fiscal year, this GL code is to equal zero.

1220

Unamortized Premiums on Investments

This GL code is used to record that portion of the excess of the amount paid for securities over their face value that has not yet been amortized.

1230

Unamortized Discounts on Investments

This GL code is used to record that portion of the excess of the face value of securities over the amount paid for them that has not yet been amortized.

1240

Restricted Cash and Investments - Noncurrent

This GL code is used to record cash and investments held by escrow agents and trustees that are restricted and will not be used in current operations.  Examples include amounts held pursuant to an advance refunding agreement; amounts restricted by debt covenant for the acquisition or construction of noncurrent assets; or amounts held in trust pursuant to a third party agreement that will not be used in current operations.

1271

Commingled Trust Funds Investments (SIB Only)

This GL code is used solely in commingled trust funds to record the value of long-term securities and real estate held for the production of income.

1272

Commingled Trust Funds Unamortized Premiums on Investments (SIB Only)

This GL code is used solely in commingled trust funds to record that portion of the excess of amounts paid for securities over their face value that has not yet been amortized.

1273

Commingled Trust Funds Unamortized Discounts on Investments (SIB Only)

This GL code is used solely in commingled trust funds to record that portion of the excess of the face value of securities over amounts paid for them that has not yet been amortized.

1278

Commingled Trust Funds Valuation Allowance - Investments (SIB Only)

This GL code is used solely in commingled trust funds to record fair value changes in investments in workers' compensation and pension trust funds. This GL code is not to be used in funds with investments accounted for on a cost basis.

1280

Valuation Allowance - Investments

This GL code is used to record fair value changes (increases and decreases) relating to investments in accordance with GASB Statement No. 31.

 
 

1300 - SHORT-TERM RECEIVABLES

 

Receivables that are due or expected to be collected within one year.

   
 

1310 and 1320 - SHORT-TERM RECEIVABLES

1311

Taxes Receivable

The balance of this GL code represents the uncollected portion of taxes receivable, including associated interest and penalty charges.

1312

Accounts Receivable

The balance of this GL code represents amounts owed on open accounts from private individuals or organizations for goods and services furnished by the state. Although taxes receivable are forms of accounts receivable, they are to be recorded and reported separately in either GL Code 1311 or 1328.

1313

Notes Receivable

The balance of this GL code represents the uncollected portion of notes receivable. A note is defined as an unconditional written promise, signed by the maker, to pay a certain sum of money on demand or at a fixed or determinable future time either to the bearer or to the order of a person designated therein. Notes receivable may be held by the state as a designated payee or by endorsement.

1314

Loans Receivable

The balance of this GL code represents the uncollected portion of loans receivable. Loans are defined as amounts which have been loaned to individuals or organizations external to the state, including notes taken as security for such loans.

1315

Commingled Trust Funds Interest Receivable (SIB Only)

The balance of this GL code represents the amount of interest receivable on commingled trust funds investments.

1316

Interest and Dividends Receivable

The balance of this GL code represents the amount of interest and dividends receivable on investments.

1317

Other Interest Receivable

The balance of this GL code represents the amount of interest receivable on state contract and loan programs.

1318

Unbilled Receivables

The balance of this GL code represents the estimated amount of accounts receivable not yet billed to recipients of government goods and services.

1319

Other Receivables

The balance of this GL code represents other receivables billed or supported by other evidence of indebtedness.

1320

Donations/Pledges Receivable

The balance of this GL code represents the amount of private donation pledges due within one year where the eligibility requirements are met and the promise is verifiable, and the resources are measurable and probable of collection.

1323

Investment Trades Pending Receivable

This GL code is used to record the value of the pending proceeds due at settlement date for investment sales recorded on a trade date basis.

1324

Salaries and Fringe Benefits Receivable

The balance of this GL code represents receivables due from individuals or organizations for salaries and fringe benefits.

1328

Tax Liens Receivable

The balance of this GL code represents legal claims against property that have been exercised because of nonpayment of delinquent taxes, interest, and penalties. Amounts accumulated in this GL code include delinquent taxes, interest and penalties receivable thereon, and costs of converting delinquent taxes into tax liens.

   
 

1340 - ALLOWANCE FOR UNCOLLECTIBLE SHORT-TERM RECEIVABLES

 

The balances of these allowance accounts are equal to the sum of the amounts estimated to be uncollectible from the current receivable accounts described above. A net receivable balance is reported on the financial statements by deducting the allowance from the receivable balance.

1341

Allowance for Uncollectible Taxes Receivable

The balance of this GL code represents the portion of taxes receivable that is estimated will never be collected.

1342

Allowance for Uncollectible Accounts Receivable

The balance of this GL code represents the portion of accounts receivable that is estimated will never be collected.

1343

Allowance for Uncollectible Notes Receivable

The balance of this GL code represents the portion of notes receivable that is estimated will never be collected.

1344

Allowance for Uncollectible Loans Receivable

The balance of this GL code represents the portion of loans receivable that is estimated will never be collected.

1346

Allowance for Uncollectible Interest Receivable on Investments

The balance of this GL code represents the portion of interest receivable on investments which is estimated will never be collected.

1347

Allowance for Uncollectible Other Interest Receivable

The balance of this GL code represents the portion of interest receivable on assets other than taxes and investments which is estimated will never be collected.

1348

Allowance for Uncollectible Tax Liens Receivable

The balance of this GL code represents the portion of tax liens receivable that is estimated will never be collected.

1349

Allowance for Uncollectible Other Receivables

The balance of this GL code represents the portion of other receivables which is estimated will never be collected.

   
 

1350 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL RECEIVABLES

1350

Due from Other Funds - Advances

The balance of this GL code represents advances due from other funds within an agency. This GL code is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1350 and 5150 are to equal each other.

1351

Due from Federal Government

The balance of this GL code represents amounts due from federal agencies.

1352

Due from Other Governments

The balance of this GL code represents amounts due from counties, municipalities, school districts, other local units of government, Indian tribes, and other states.

1353

Due from Other Funds

The balance of this GL code represents amounts due from other funds within an agency. This GL code is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1353 and 5153 are to equal each other.

1354

Due from Other Agencies

The balance of this GL code represents amounts due from other state agencies. This GL code is to be accompanied by a valid state agency code in the general ledger subsidiary. Statewide, all GL Codes 1354 and 5154 are to be in balance; therefore, every effort should be made to communicate with the other state agencies involved.

1355

Due from Other Funds - Pooled Cash and Investments

The balance of this GL code represents amounts due from a fund within an agency into which surplus cash balances from other funds have been pooled for the purpose of making investments. Within an agency, all GL Codes 1355 and 5155 are to equal each other.

1359

Due from Component Units

The balance of this GL code represents amount due from the state’s discrete component units, for example the state’s financing authorities.

   
 

1380 and 1390 – OTHER SHORT-TERM RECEIVABLES

1381

L&I Premium Estimated Receivables

The balance of this GL code represents the current portion of the actuarial estimate of premiums due.

1382

L & I Self-Insurance Receivables

The balance of this GL code represents the current portion of workers' compensation amounts due from self-insured employers.

1383

Travel Advances

The balance of this GL code represents the amount of outstanding travel advances.

 
 

1400 – INVENTORIES

1410

Consumable Inventories

The balance of this GL code represents the cost (or fair market value if donated) of inventories of consumable materials, supplies, and foodstuffs.

1415

Donated Inventories

The balance of this GL code represents the value of inventoriable federally donated commodities and other donated inventoriable items.

1420

Merchandise Inventories

The balance of this GL code represents the cost of goods held for resale rather than for use in operations.

1430

Work-in-Process Inventories

The balance of this GL code represents the value of items of tangible personal property that are in process of production for sale in the ordinary course of business.

1440

Raw Materials Inventories

The balance of this GL code represents the value of items of tangible personal property that are to be currently consumed either directly or indirectly in the production of goods or services to be available for sale.

1450

Livestock

The balance of this GL code represents the cost of livestock that are to be consumed either directly or indirectly in the production of goods or services to be available for sale (excludes educational, laboratory and research animals).

 
 

1500 - PREPAID EXPENSES

1510

Prepaid Expenses

The balance of this GL code represents the amount of disbursements made for benefits not yet received. Prepaid expenses differ from deferred charges in that prepaid expenses are spread over a shorter period of time and are regular recurring costs of operations.

 
 

1600 - LONG-TERM RECEIVABLES

 

Long-Term Receivables are those which are not due or expected to be collected within 12 months.

1611

Taxes Receivable

The balance of this GL code represents the long-term portion of taxes and tax liens receivable, including the associated interest and penalty charges.

1614

Loans Receivable

The balance of this GL code represents the long-term portion of loans receivable. Loans are defined as amounts which have been loaned to individuals or organizations external to the state, including notes taken as security for such loans.

1615

Allowance for Forgivable Loans – Nonprofits

The balance of this GL code offsets forgivable loans to nonprofit organizations.

1619

Other Receivables

The balance of this GL code represents long-term other receivables billed or supported by other evidences of indebtedness.

1620

Donations/Pledges Receivable

The balance of this GL code represents the long-term amount of private donation pledges not due within twelve months where the eligibility requirements are met and the promise is verifiable, and the resources are measurable and probable of collection.

1629

Present Value Allowance (SAC Only)

This GL code is used to record an offset to GL Code 1619 Other Receivables in accordance with GASB Statement No. 62 to report the actuarial present value of Other Receivables.

   
 

1640 - ALLOWANCE FOR UNCOLLECTIBLE LONG-TERM RECEIVABLES

 

The balances of these allowance accounts are equal to the sum of the amounts estimated to be uncollectible from the long-term receivable accounts described above. A net receivable balance is reported on the financial statements by deducting the allowance from the receivable balance.

1641

Allowance for Uncollectible Taxes Receivable

The balance of this GL code represents the portion of long-term taxes and tax liens receivable that is estimated will never be collected.

1644

Allowance for Uncollectible Loans Receivable

The balance of this GL code represents the portion of long-term loans receivable that is estimated will never be collected.

1649

Allowance for Uncollectible Other Receivables

The balance of this GL code represents the portion of long-term other receivables that is estimated will never be collected.

   
 

1650 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL RECEIVABLES

1651

Due from Federal Government

The balance of this GL code represents long-term amounts due from federal agencies.

1652

Due from Other Governments

The balance of this GL code represents long-term amounts due from counties, municipalities, school districts, other local units of government, Indian tribes, and other states.

1653

Due from Other Funds

The balance of this GL code represents long-term amounts due from other funds within an agency. This GL code is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1653 and 5253 are to equal each other.

1654

Due from Other Agencies

The balance of this GL code represents long-term amounts due from other state agencies. This GL code is to be accompanied by a valid state agency code in the general ledger subsidiary. Statewide, all GL Codes 1654 and 5254 are to be in balance; therefore, every effort should be made to communicate with the other state agencies involved.

1655

Allowance for Forgivable Loans – Other Governments

The balance in this GL code offsets the amount of forgivable loans to other governments.

1659

Due from Component Units

The balance of this GL code represents amounts due from the state’s discrete component units, for example the state’s financing authorities.

1667

Due from Other Funds -  Internal Lending (UW Only)

The balance of this GL code represents amounts due from the University of Washington (UW) internal lending program for central borrowing to the business unit/department/auxiliary activity. Within the UW, GL Codes 1667, 5167, and 5267 are to equal each other.

 
 

1800 - GENERAL LONG-TERM OBLIGATIONS VALUATION

1810

Amount Available in Debt Service Funds

The balance of this GL code represents the amount of fund balance available in debt service funds for the retirement of general long-term obligations. The balance is recorded in the General Long-Term Obligations Subsidiary Account.

1820

Amount to be Provided for Retirement of Long-Term Obligations

The balance of this GL code represents the amount to be provided from taxes or other general revenues to retire outstanding general long-term obligations. The balance is recorded in the General Long-Term Obligations Subsidiary Account.

 
 

1900 - OTHER ASSETS

1910

Unamortized Discounts on Bonds Sold

The balance of this GL code represents the original issue discount (OID) on the sale of bonds that remains to be amortized over the remaining life of the bonds.  This GL code is used when OID is material in proprietary and trust funds as well as for government-wide reporting (which use the economic resources measurement focus and accrual basis of accounting).  Governmental funds (which use the modified accrual basis of accounting and current financial resources measurement focus) record OID to GL Code 3210 Revenue Source Code 0862 “Original Issue Discount.”

1911

Unamortized Discounts on Certificates of Participation

The balance of this GL code represents the original issue discount (OID) on the sale of certificates of participation (COP) that remains to be amortized over the remaining life of the COP. This GL code is used when OID is material in proprietary and trust funds as well as for government-wide reporting (which use the economic resources measurement focus and accrual basis of accounting). Governmental funds (which use the modified accrual basis of accounting and current financial resources measurement focus) record OID to GL Code 3210 Revenue Source Code 0862 "Original Issue Discount."

1919

Other Noncurrent Assets

This GL code is used to record other noncurrent assets such as unamortized bond insurance costs.

1950

Investment in Joint Ventures

This GL code is used to record explicit, measurable equity interests in joint ventures.

1960 Negative Net Pension Obligation

The balance of this GL code represents the state’s cumulative contributions for pension benefits that exceed the state’s annual required contribution (ARC) for the current and prior fiscal years. Because this GL code does not represent available spendable resources, it is only to be used to facilitate full accrual basis financial reporting.

 
 

1970 – DEFERRED OUTFLOWS OF RESOURCES

 

Deferred outflows of resources represent a consumption of net position by the state that is applicable to a future reporting period.

1971

Deferred Outflows on Certificate of Participation (COP) Refundings

The balance of this GL code represents the remaining difference (debit balance) between the proceeds of the refunding (new) COP and the net carrying value of the refunded (old) COP.  The deferred charge is amortized using GL code 6512 in proprietary accounts and GL code 6593 in the General Long-Term Obligations Subsidiary Account with Subobject WB “Amortization.”

1972

Deferred Outflows on Bond Refundings

The balance of this GL code represents the remaining difference (debit balance) between the proceeds of the refunding (new) bonds and the net carrying value of the refunded (old) bonds.  The deferred charge is amortized using GL code 6512 in proprietary accounts and GL code 6593 in the General Long-Term Obligations Subsidiary Account with Subobject WB “Amortization.”

1973

Accumulated Decrease in Fair Value of Hedging Derivatives

The balance of this GL code represents the decrease in fair value of hedging derivatives where the hedged items are neither assets nor liabilities reported at fair value.

   
 

2000 - CAPITAL ASSETS

 

Capital assets are tangible or intangible assets held and used in state operations, which have a service life of more than one year and meet the state's capitalization policy. Capital assets of the state include land, infrastructure, improvements to land, buildings, leasehold improvements, vehicles, furnishings, equipment, collections, and all other tangible and intangible assets that are used in state operations.

General Ledger accounts are assigned to the following types of capital assets that meet the state's capitalization policy:

  • Non-Depreciable Capital Assets

  • Depreciable Capital Asset
  •    
     

    2100 – NON-DEPRECIABLE CAPITAL ASSETS

    2110

    Land

    The balance of this GL code represents the original cost, or estimated value at time of donation, of land owned by the state. Land also includes land use rights with indefinite useful lives, such as easements, mineral, timber, and water rights, acquired with the purchase of the underlying land.

    2120

    Transportation Infrastructure - Modified Approach

    The balance of this GL code represents the cost of the state highway system operated by the Department of Transportation. These assets normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets, and include roads, bridges, tunnels, and drainage systems related to roads. Infrastructure included in this category use the modified approach to depreciation. (Depreciable transportation infrastructure and all other infrastructure assets are categorized under "Infrastructure" GL Code 2370).

    2130

    Art Collections, Library Reserve Collections, and Museum and Historical Collections

    The balance of this GL code represents the cost of individual works of art or a group of original art works, documents and books with historical or literary significance, and artifacts. The items in this category have useful lives that are not diminished over time and meet the criteria for a non-capitalizable collection (refer to Subsection 30.20.22.a), but are capitalized at the discretion of the agency.

    2140

    Intangible Assets with Indefinite Useful Lives

    The balance of this GL code represents the cost of purchased or constructed intangible assets for which there are no factors that limit the useful life of the asset such as permanent easements for water rights notacquired with a land purchase.  Refer to GL Code 2470 "Intangible Assets with Definite Useful Lives" and GL 2110 "Land."

       
     

    2200 - BUILDINGS

    2210

    Buildings and Building Improvements

    The balance of this GL code represents the cost of permanent buildings and any capitalized improvements to such buildings. It does not include furniture, fixtures, or other equipment not an integral part of the building, or leasehold improvements that are separately categorized.

    2220

    Allowance for Depreciation - Buildings and Building Improvements

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of buildings. Buildings may be depreciated either as a whole or by individual component.

       
     

    2300 - IMPROVEMENTS OTHER THAN BUILDINGS, LEASEHOLD IMPROVEMENTS, AND INFRASTRUCTURE

    2310

    Improvements other than Buildings

    The balance of this GL code represents the cost of permanent improvements which add value to land such as fences, retaining walls, etc.

    2320

    Allowance for Depreciation - Improvements other than Buildings

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of assets capitalized as improvements other than buildings.

    2350

    Leasehold Improvements

    The balance of this GL code represents the cost of buildings, structural alterations, and improvements added to leased property.

    2360

    Allowance for Depreciation - Leasehold Improvements

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of the leasehold improvements, or the remaining term of the lease, whichever is shorter.

    2370

    Infrastructure

    The balance of this GL code represents the cost of depreciable long-lived capital assets that normally are stationary in nature and preserved for a significantly greater number of years than most capital assets. Examples include roads, bridges, sidewalks, lighting systems, and water and sewer systems. Infrastructure included in this category may not use the modified approach to depreciation. Refer to GL Code 2120 "Transportation Infrastructure - Modified Approach.

    2380

    Allowance for Depreciation - Infrastructure

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of infrastructure.

       
     

    2400 - FURNISHINGS, EQUIPMENT, COLLECTIONS, AND INTANGIBLES

    2410

    Furnishings and Equipment

    The balance of this GL code represents the acquisition cost of furnishings, equipment, and other tangible property not included elsewhere with a useful life of more than one year.

    2420

    Allowance for Depreciation - Furnishings and Equipment

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of assets capitalized as furnishings and equipment.

    2430

    Library Resources

    The balance of this GL code represents the cost of items that are loaned out, such as books, periodicals, and microfilm, that become unusable or dated and require replacement. These are items whose useful lives are diminished by display, educational or research applications, or use.

    This does not include certain library reserve collections with historical or literary significance where specific criteria have been met and whose useful lives are not diminished over time. Refer to Subsection 30.20.22.a.

    2440

    Allowance for Depreciation - Library Resources

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of library resources.

    2450

    Art Collections, Library Reserve Collections, and Museum and Historical Collections

    The balance of this GL code represents the cost of individual works of art or a group of items of original art work, documents and books with historical or literary significance, and artifacts whose useful lives diminish over time by display or educational or research applications. This would include items subject to deterioration due to weather.

    This does not include certain art collections, library reserve collections, or museum and historical collections where specific criteria have been met and whose useful lives are not diminished over time. Refer to Subsection 30.20.22.a.

    2460

    Allowance for Depreciation - Art Collections, Library Reserve Collections, and Museum and Historical Collections

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of art collections, library reserve collections, and museum and historical collections.

    2470

    Intangible Assets with Definite Useful Lives

    The balance of this GL code represents the costs of purchased or internally developed intangible assets for which there are factors that limit the useful life of the asset.  Factors that could limit the useful life of an intangible asset include legal, contractual, regulatory, technological, or impairment of use.  Examples include software, patents, trademarks and copyrights.  Refer to GL Code 2140 "Intangible Assets with Indefinite Useful Lives."

    2480

    Allowance for Amortization – Intangible Assets

    The balance of this GL code represents accumulated credits made to reflect the expiration of the estimated service life of intangible assets.

     
     

    2500 - CONSTRUCTION IN PROGRESS

    2510

    Construction in Progress

    The balance of this GL code represents the cost of construction work undertaken but not yet substantially completed, accepted, and placed into service.

     
     

    3000 - REVENUES AND OTHER FINANCING SOURCES

     
     

    3100 - ESTIMATED REVENUES

    3110

    Approved Estimated Revenues

    The balance of this GL code represents revenues estimated to be received during the biennium. Approved means OFM has reviewed and approved these estimates.

    3198

    Estimated Revenue - Original

    The balance of this GL code represents original budget revenues estimated to be received during the biennium.

     
     

    3200 - ACTUAL REVENUES

    3205

    Accrued Revenues

    This GL code is used to record accrued revenues when the GAAP revenue recognition criteria, pertinent to the fund type, is met. This GL code is to be used with an offsetting entry to the appropriate receivable or liability account.

    3210

    Cash Revenues

    This GL code is used to record all revenue receipts including undeposited receipts received from July 1 to June 30. This GL code may also be used by unique AFRS agencies to record accrued revenues during the year but is to be adjusted at year-end to reflect only revenues actually received.

    3213

    Gains and Losses on Sales of Capital Assets

    This GL code is used to record differences between the net book value of capital assets and the actual compensation received in disposing of the assets. Revenue source code 0418 "Gains and Losses on Sales of Capital Assets" is to be used with this GL code. (Used only in enterprise, internal service, and pension trust funds.)

    3215

    Immaterial Adjustments to Prior Periods

    This GL code is used to record adjustments to beginning fund equity accounts that are less than the materiality criteria for the particular "GAAP Roll-Up Fund." The GL code is also used to record the liquidation of over-estimated accrued expenditures. Revenue source code 0485 "Immaterial Prior Period Adjustments," or revenue source code 0486 "Recoveries of Prior Expenditure Authority Expenditures," is to be used with this GL code, respectively.

    3220

    Noncash Revenues

    This GL code is used to record all noncash revenues (e.g., amortization of premiums and/or discounts on investments; changes in the fair value of investments). This code is not to be used for revenue that will be received in cash in a future period.

    3221

    Other Financing Sources

    This GL code is used to record all other financing sources, such as acquisitions of capital assets through lease-purchase agreements or certificates of participation (COPs). Generally, an offsetting entry to GL Code 6514 is to be made. This code is used only in governmental funds. In most cases, GL Code 3221 should equal GL code 6514.

    3225

    Revenue Adjustments/Eliminations (GAAP)

    This GL code is used in allotted funds when a difference occurs in the GAAP and budgetary recording of an accounting event. For example, when recording the sale of a capital asset in an allotted enterprise fund, it is necessary to debit cash and accumulated depreciation and credit the capital asset, then debit or credit, as appropriate, GL Code 3213. For budgetary reporting, it is also necessary to debit this GL code and credit GL Code 3210 for the cash received.

    3260

    Estimated Accrued Revenues

    This GL code is used at the end of the biennium to record accrued revenues when the GAAP revenue criteria pertaining to the fund type is met but the exact amount is not known.

       
     

    4300 - CASH IN CUSTODY OF STATE TREASURER

    4310

    Current Treasury Cash Activity (OST Only)

    This GL code is used to record all treasury cash activity within a biennium that has been recorded by the State Treasurer. The in-process control accounts (GL Code series 7XXX) are to be used for cash activity that has occurred as of June 30, but has not been recorded by the State Treasurer.

    4315

    Warrants Outstanding (OST Only)

    This GL code is used to record warrants issued by agencies that have not been redeemed by the State Treasurer, canceled by the agency, or canceled by the Statute of Limitations.

    4320

    Beginning Treasury Cash Balance Administrating Agency (OFM Only)

    This is a system generated GL account that represents the prior biennium's June 30 ending treasury cash balance for a fund as presented in the state's Comprehensive Annual Financial Report.

    4325

    Beginning Treasury Cash Balance - Agency

    This is a system-generated GL code that represents the portion of the prior biennium's June 30 ending treasury cash balance for an account that pertains to a particular reporting state agency. The balance of this GL code is included in GL Code 4320, "Beginning Treasury Cash Balance," on the administering agency's general ledger. A system generated offsetting credit to GL Code 4325 is also provided on the administering agency's general ledger to avoid overstating beginning cash in the fund. Therefore, at the fund level all amounts in GL Code 4325 are to net out to a zero balance. All corrections to GL Code 4325 are to be made by the fund's administering agency to adjust the cash balances of both the administering and/or other agencies. GL Code 4325 does not apply to local cash in agency funds outside the State Treasury.

     
      5000 – LIABILITIES
     
     

    5100 - SHORT-TERM LIABILITIES

     

    Short-term liabilities generally are those that are expected to be paid within twelve months.

       
     

    5110 - SHORT-TERM PAYABLES

    5111

    Accounts Payable

    The balance of this GL code represents amounts owing on open accounts for goods and services received by June 30.

    5112

    Interest Payable

    The balance of this GL code represents the amount of interest owed on accounts and contracts payable.

    5113

    Claims and Judgments Payable

    The balance of this GL code represents actual or estimated amounts owed as the result of court decisions or administrative actions.

    5114

    Annuities Payable (LOT Only)

    The balance of this GL code represents the short-term portion of lottery prize annuities payable.

    5115

    Contracts Payable

    The balance of this GL code represents the amount of obligations for contracts outstanding and payable.

    5116

    Retained Percentages Payable

    The balance of this GL code represents the percentage of the total contract price that is not paid pending final inspection or the lapse of a specified time period.

    5117

    Construction Contracts Payable

    The balance of this GL code represents amounts due on contracts for the construction of buildings and other improvements.

    5118

    Benefits Claims Payable (L&I Only)

    The balance of this GL code represents the current portion of the actuarial present value of the workers' compensation liability to pay future industrial insurance claims and similar benefits to qualifying individuals sustaining work-related injuries.

    5119

    Employee Insurance Benefits Payable

    The balance of this GL code represents the actuarial value of employee insurance claims payable by the Health Care Authority.

       
     

    5120, 5130, and 5140 - SHORT-TERM ACCRUED LIABILITIES

    5121

    Matured Bonds Payable

    The balance of this GL code represents amounts of unpaid bonds that have reached or passed maturity date.

    5122

    Matured Interest Payable

    The balance of this GL code represents amounts of payable but unpaid interest on bonds.

    5123

    Investment Trades Pending Payable

    This GL code is used to record the amount due for investment acquisitions between trade date and settlement date.

    5124

    Accrued Salaries and Fringe Benefits Payable

    The balance of this GL code represents salaries and fringe benefits earned but not paid.

    5125

    Accrued Vacation Leave Payable

    The balance of this GL code represents salaries and associated payroll related payments for the amount of vacation leave owed but not paid.

    5126

    Accrued Prizes Payable (LOT Only)

    The balance of this GL code represents amounts of potential lottery prizes payable for all outstanding tickets distributed.

    5127

    Accrued Sick Leave Payable

    The balance of this GL code represents salaries and associated payroll related payments for the estimated amount of accumulated sick leave that is probable the state will cash out.

    5128

    Accrued Compensatory Time Payable

    The balance of this GL code represents salaries and associated payroll related payments for the amount of compensatory time owed but not paid.

    5130

    Due to Fiscal Agents

    The balance of this GL code represents amounts due to fiscal agents.

    5140

    Due to Terminated Employees

    The balance of this GL code represents amounts due to members of a public employee's retirement system who have resigned, or who have been terminated for reasons other than death, prior to retirement.

    5145

    Due to Deceased Employees' Estates

    The balance of this GL code represents amounts due to estates of deceased employees.

    5148

    L & I Retrospective Program Estimated Premium Refund Payables

    The balance of this GL code represents the current portion of the actuarial estimate of premiums due back to employers participating in the program.

    5149

    L & I Claims Administration Expense Payable

    The balance of this GL code represents the current portion of the actuarial estimate of the workers' compensation liability to pay future administration expenses for operating the workers' compensation plan.

       
     

    5150 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL PAYABLES

    5150

    Due to Other Funds - Advances

    The balance of this GL code represents advances due to other funds within an agency. This GL account is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1350 and 5150 are to equal each other.

    5151

    Due to Federal Government

    The balance of this GL code represents obligations due to federal agencies.

    5152

    Due to Other Governments

    The balance of this GL code represents obligations due to counties, municipalities, school districts, other local units of governments, Indian tribes, and other states.

    5153

    Due to Other Funds

    The balance of this GL code represents amounts due to other funds within an agency. This GL code is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1353 and 5153 are to equal each other.

    5154

    Due to Other Agencies

    The balance of this GL code represents amounts due to other state agencies. This GL code is to be accompanied by a valid state agency code in the general ledger subsidiary. Statewide, all GL Codes 1354 and 5154 are to be in balance; therefore, every effort should be made to communicate with the other state agencies involved.

    5155

    Due to Other Funds - Pooled Cash and Investments

    The balance of this GL code represents amounts due to other funds within an agency that pooled their surplus cash balances into a single fund for the purpose of making investments. Within an agency, all GL Codes 1355 and 5155 are to equal each other.

    5156

    Due to Other Funds - Local Government Investment Pool (OST Only)

    The balance of this GL code represents amounts on deposit with the Local Government Investment Pool that are due to owner funds. Statewide all GL Codes 1206 and 5156 are to be in balance.

    5157

    Due to Owner Funds - Commingled Trust Funds Investment Income (SIB Only)

    The balance of this GL code represents cash and noncash investment income recorded in commingled trust funds that are due to owner funds.

    5158

    Due to Department of Revenue - Taxes

    The balance of this GL code represents taxes collected but not reported to the Department of Revenue. This GL code is to be used in lieu of GL Code 5154 and is not to be accompanied by an entry in the general ledger subsidiary.

    5159

    Due to Primary Government

    The balance of this GL code represents amounts due from the state’s discrete component units to the primary government of the state.

       
     

    5160 - SHORT-TERM BONDS PAYABLE

    5161

    General Obligation Bonds Payable

    The balance of this GL code represents the principal portion of bonds maturing within one year that are secured by an unconditional pledge of the full faith and credit and taxing power of the state.

    5162

    Revenue Bonds Payable

    The balance of this GL code represents the principal portion of bonds maturing within one year that are secured by specific sources of revenue and do not involve a pledge of the full faith and credit of the state.

    5163

    Limited Obligation Bonds Payable

    The balance of this GL code represents the principal portion of bonds maturing within one year and payable from dedicated revenues.

    5164

    Zero-Coupon Bonds Payable

    The balance of this GL code represents the issue value plus the accreted interest on bonds maturing within one year.

    5167

    General Revenue Bonds Payable -  Internal Lending (UW Only)

    The balance of this GL code represents the outstanding principal on bonds maturing with one year that are payable from University of Washington (UW) general revenues.  These amounts are due to the internal lending program for central borrowing from the business unit/department/auxiliary activity.  Within the UW, GL Codes 1667, 5167, and 5267 are to equal each other.

    5169

    Other Bonds Payable

    The balance of this GL code represents the principal portion of bonds maturing within one year and not classifiable under any of the other bond payable general ledger accounts.

       
     

    5170 - SHORT-TERM INSTALLMENTS AND LEASES PAYABLE

    5171

    Installment-Purchase Contracts Payable

    The balance of this GL code represents the current portions of the present value of total future stipulated payments on installment-purchase contracts.

    5172

    Lease-Purchase Agreements Payable

    The balance of this GL code represents the current portions of the present value of total future stipulated payments on lease-purchase agreements.

    5173

    Certificates of Participation/Notes Payable

    The balance of this GL code represents the portion of the certificates of participation payable issued through the Office of State Treasurer for qualifying asset purchases under 39.94 RCW that are maturing within one year.

       
     

    5180 and 5190 - OTHER SHORT-TERM LIABILITIES

    5181

    Employee Insurance Deductions Payable

    The balance in this GL code represents amounts held for purchase of employee medical insurance. The money is derived from employee payroll deductions.

    5182

    EBT Authorized Benefits Payable

    The balance in this GL code represents EBT benefits that have been authorized but have not yet been paid.

    5183

    Liability for Expunged EBT Benefits

    The balance in this GL code represents liabilities arising from the expungement of EBT benefits.

    5184

    Tuition Benefits Payable

    The balance in this GL code represents the short-term portion of amounts held for the purchase of tuition units under the advanced college tuition payment program.

    5187

    Industrial Insurance and Medical Aid Deductions Payable

    The balance in this GL code represents amounts deducted from employees' pay for medical aid, and the employer share of the medical aid and industrial insurance.

    5188

    Savings Bond Deductions Payable

    The balance in this GL code represents amounts held for future purchases of U.S. Government Savings Bonds. The moneys are derived from miscellaneous deductions from employees' pay.

    5189

    Garnishment Deductions Payable

    The balance in this GL code represents amounts deducted from employees' pay for garnishments and levies and held for subsequent distribution as ordered by the courts.

    5190

    Unearned Revenues

    The balance of this GL code represents amounts for which the asset recognition criteria have been met, but for which the earnings process is not complete.

    5191

    Deposits Payable

    The balance of this GL code represents amounts payable for deposits made by customers or contractors.

    5193

    Liability for Unclaimed Property Refunds

    The balance of this GL code represents the short-term portion of unclaimed property held by the state that is expected to be refunded to claimants.

    5194

    Liability for Canceled Warrants/Checks

    This GL code is used to record liabilities arising from the cancellation of warrants or checks.

    5195

    Deferred Expenditure Recoveries

    The balance of this GL code represents amounts for which the asset recognition criteria have been met, but for which the recognition criteria for the expenditure recoveries have not been met.

    5196

    Obligations under Reverse Repurchase Agreements

    This GL code is used to record liabilities arising from reverse repurchase and similar agreements.

    5197

    Obligations under Securities Lending Agreements

    This GL code is used to record the liabilities arising from securities lending agreements that require the recording of collateral cash and securities as assets.

    5198

    Loans Payable

    This GL code is used to reflect the balances of any other outstanding short-term loans payable authorized by statute to meet current obligations.

    5199

    Other Liabilities

    The balance of this GL code represents other current liabilities.

     
     

    5200 - LONG-TERM OBLIGATIONS

     

    Long-Term Obligations generally are those that are not expected to be paid within the next twelve months. Long-term obligations resulting from activities in proprietary and fiduciary funds are accounted for in the funds themselves. Long-term obligations in governmental funds, that are not intended to be paid from expendable available financial resources, are generally accounted for in the General Long-Term Obligations Subsidiary Account.

       
     

    5210, 5220, and 5240 - LONG-TERM PAYABLES

    5212

    Zero-Coupon Bonds - Accreted Interest Payable

    The balance of this GL code represents the amount of interest accreted but not due within the next year on zero-coupon bonds payable.

    5213

    Claims and Judgments Payable

    The balance of this GL code represents the long-term actual or estimated amounts owed as the result of court decisions or administrative actions.

    5216

    Retained Percentages Payable

    The balance of this GL code represents the long-term percentage of the total contract price that is not paid pending final inspection or the lapse of a specified time period.

    5225

    Accrued Vacation Leave Payable

    The balance of this GL code represents the noncurrent portion of salaries and associated payroll payments for the amount of vacation leave owed but not paid.

    5226

    Annuities Payable (LOT Only)

    The balance of this GL code represents the long-term portion of lottery prize annuities payable.

    5227

    Accrued Sick Leave Payable

    The balance of this GL code represents the noncurrent portion of salaries and associated payroll related payments for the estimated amount of accumulated sick leave that is probable the state will cash out.

    5228

    Accrued Compensatory Time Payable

    The balance of this GL code represents the noncurrent portion of salaries and associated payroll related payments for the amount of compensatory time owed but not paid.

    5247

    Liability for Deferred Compensation

    The balance of this GL code represents the long-term amounts payable for employee deferred compensation.

       
     

    5250 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL PAYABLES

    5251

    Due to Federal Government

    The balance of this GL code represents long-term obligations due to federal agencies.

    5252

    Due to Other Governments

    The balance of this GL code represents long-term obligations due to counties, municipalities, school districts, other local units of government, Indian tribes and other states.

    5253

    Due to Other Funds

    The balance of this GL code represents long-term amounts due to other funds within an agency. This GL code is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1653 and 5253 are to equal each other.

    5254

    Due to Other Agencies

    The balance of this GL code represents long-term amounts due to other state agencies. This GL code is to be accompanied by a valid state agency code in the general ledger subsidiary. Statewide, all GL Codes 1654 and 5254 are to be in balance; therefore, every effort should be made to communicate with the other state agencies involved.

    5259

    Due to Primary Government

    The balance in this GL code represents the long-term portion of the amounts due from the state’s discrete component units to the primary government of the state.

       
     

    5260 - LONG-TERM BONDS PAYABLE

    5261

    General Obligation Bonds Payable

    The balance of this GL code represents the outstanding principal due on bonds maturing beyond one year that are secured by an unconditional pledge of the full faith and credit and taxing power of the state.

    5262

    Revenue Bonds Payable

    The balance of this GL code represents the outstanding principal due on bonds maturing beyond one year that are secured by specific sources of revenue and do not involve a pledge of the full faith and credit of the state.

    5263

    Limited Obligation Bonds Payable

    The balance of this GL code represents the outstanding principal on bonds due beyond one year that are payable from dedicated revenues.

    5264

    Zero-Coupon Bonds Payable

    The balance of this GL code represents the issue value of bonds issued with a deep bond discount and due beyond one year.

    5267

    General Revenue Bonds Payable -  Internal Lending (UW Only)

    The balance of this GL code represents the outstanding principal on bonds due beyond one year that are payable from University of Washington (UW) general revenues.  These amounts are due to the internal lending program for central borrowing from the business unit/department/auxiliary activity.  Within the UW, GL Codes 1667, 5167, and 5267 are to equal each other.

    5269

    Other Bonds Payable

    The balance of this GL code represents the outstanding principal of bonds not classified under any of the other bond payable general ledger accounts due beyond one year.

       
     

    5270 - LONG-TERM INSTALLMENTS AND LEASES PAYABLE

    5271

    Installment-Purchase Contracts Payable

    The balance of this GL code represents the long-term portions of the present value of total future stipulated payments on installment-purchase contracts.

    5272

    Lease-Purchase Agreements Payable

    The balance of this GL code represents the long-term portions of the present value of total future stipulated payments on lease-purchase agreements.

    5273

    Certificates of Participation/Notes Payable

    The balance of this GL code represents the long-term portions of the certificate of participation payable issued through the Office of State Treasurer for qualifying asset purchases under chapter 39.94 RCW.

       
     

    5280 and 5290 - OTHER LONG-TERM OBLIGATIONS

    5281

    Unfunded Pension Obligations

    The balance of this GL code represents the unfunded benefits attributable to retirees, beneficiaries, terminated employees and current covered employees entitled to benefits, as a result of their credited services to date. To the extent that such an amount has not been funded with expendable available financial resources, such unfunded amount is to be reported.

    5282

    Other Postemployment Benefits Obligation

    The balance of this GL code represents the difference (since the effective date of GASB Statement No. 45) between the annual actuarially determined OPEB Cost and the state's contributions to the plan.

    5284

    Tuition Benefits Payable

    The balance in this GL code represents the long-term portion of amounts held for the purchase of tuition units under the advanced college tuition payment program.

    5285

    Benefits Claims Payable (L&I Only)

    The balance of this GL code represents the long-term portion of the actuarial present value of the workers' compensation liability to pay future medical aid claims, industrial insurance claims, and similar benefits to qualifying individuals sustaining work-related injuries.

    5286

    Claims Administration Expense Payable (L&I Only)

    The balance of this GL code represents the long-term portion of the actuarial estimate of the workers' compensation liability to pay future administration expenses for operating the workers' compensation plan.

    5287

    Pollution Remediation Obligation

    The balance of this GL code represents the state's liability for remediation activities to address the current or potential detrimental effects of existing pollution.

    5290

    Unearned Revenues

    The balance of this account represents the long-term portion of amounts for which the asset recognition criteria have been met, but for which the earnings process is not complete.

    5291

    Deposits Payable

    The balance of this GL code represents long-term amounts payable for deposits made by customers or contractors.

    5293

    Liability for Unclaimed Property Refunds

    The balance of this GL code represents the long-term portion of unclaimed property held by the state that is expected to be refunded to claimants.

    5297

    Fees Payable

    The balance of this GL code represents the long-term portion of fees payable by the state in transactions involving bond and COP sales.

    5299

    Other Obligations

    The balance of this GL code represents long-term portions of other long-term obligations.

       
     

    5900 - OTHER CREDITS

    5910

    Unamortized Premiums on Bonds Sold

    The balance of this GL code represents the original issue premium (OIP) on the sale of a bond that remains to be amortized over the remaining life of the bonds. This GL code is used when the OIP is material in proprietary and trust funds as well as for government-wide reporting (which use the economic resources measurement focus and accrual basis of accounting). Governmental funds (which use the modified accrual, current financial resources basis of accounting) record OIP to GL Code 3210 Revenue Source Code 0863 "Original Issue Premium."

    5920

    Unamortized Premiums on COPs Sold 

    The balance of this GL code represents the original issue premium (OIP) on the sale of a COP that remains to be amortized over the remaining life of the COP. This GL code is used when the OIP is material in proprietary and trust funds as well as for government-wide reporting (which use the economic resources measurement focus and accrual basis of accounting). Governmental funds (which use the modified accrual, current financial resources basis of accounting) record OIP to GL Code 3210 Revenue Source Code 0863 "Original Issue Premium."

     
     

    5192, 5266, 5268, 5283, and 5292 - DEFERRED INFLOWS OF RESOURCES

     

    Deferred inflows of resources represent acquisition of net position by the state that is applicable to a future reporting period.

    5192

    Unavailable Revenues

    The balance of this GL code represents the short-term portion of amounts for which the asset recognition criteria have been met, but for which the availability criteria have not been met. The use of this GL code is restricted to governmental fund-type accounts.

    5266

    Deferred Inflows on Certificate of Participation (COP) Refundings

    The balance of this GL code represents the remaining difference (credit balance) between the proceeds of the refunding (new) COP and net carrying value of the refunded (old) COP.  The deferred charge is amortized using GL code 6512 in proprietary accounts and GL code 6593 in the General Long-Term Obligations Subsidiary Account with Subobject WB “Amortization.”

    5268

    Deferred Inflows on Bond Refundings

    The balance of this GL code represents the remaining difference (credit balance) between the proceeds of the refunding (new) bonds and the net carrying value of the refunded (old) bonds.  The deferred charge is amortized using GL code 6512 in proprietary accounts and GL code 6593 in the General Long-Term Obligations Subsidiary Account with Subobject WB “Amortization.”

    5283

    Accumulated Increase in Fair Value of Hedging Derivatives

    The balance of this GL code represents the increase in fair value of hedging derivatives where the hedged items are neither assets nor liabilities reported at fair value.

    5292

    Unavailable Revenues

    The balance of this GL code represents the long-term portion of amounts for which the asset recognition criteria have been met, but for which availability criteria have not been met.  The use of this GL code is restricted to governmental fund-type accounts.

     
     

    6000 - BUDGETARY AND EXPENDITURE/EXPENSE CONTROL

       
     

    6100 - EXPENDITURE AUTHORITY AND ESTIMATED EXPENDITURES

    6110

    Approved Unallotted Expenditure Authority

    The balance of this GL code represents the unallotted portion of legislative appropriations or the estimate of nonappropriated expenditures/expenses not intended to be spent during the fiscal period.

       
     

    6200 – ALLOTMENTS

    6210

    Approved Allotments

    The balance of this GL code represents authorized allotments of appropriated funds for the biennium.

    6215

    Estimated Unallotted Expenses

    The balance of this GL code represents estimated nonbudgeted expenses that are not included in the agency allotment plan. (Used only in enterprise and internal service funds.)

       
     

    6300 – RESERVES

    6310

    Approved Reserves

    The balance of this GL code represents amounts transferred from allotted status to reserve status for legislative appropriations.

       
     

    6400 - OTHER ALLOTMENT CHARGES

    6410

    Encumbrances

    This GL code is used to record encumbrance activity from July 1 to June 30 each year. GL Code 9510, "Reserved for Encumbrances" is the offsetting entry to this GL account. At the end of a biennium, this GL code is to equal zero.

       
     

    6500 - EXPENDITURES/EXPENSES

    6505

    Accrued Expenditures/Expenses

    This GL code is used to record expenditures/expenses for goods and/or services that meet the GAAP recognition criteria of the fund type, but remain unpaid.

    6510

    Cash Expenditures/Expenses

    This GL code is used to record all expenditures/expenses paid from July 1 to June 30. Accrued expenditures/expenses may also be recorded by unique AFRS agencies in this general ledger account.

    6511

    Depreciation/Amortization Expense

    This GL code is used to record the amount of depreciation and amortization computed on capital assets owned by proprietary and trust fund type accounts.  This GL code is to be offset by an entry to the appropriate GL Code series 2XXX, "Allowance for Depreciation" or “Allowance for Amortization – Intangible Assets.” Only used with Subobject WA “Depreciation/Amortization.”

    6512

    Amortization Expense

    This GL code is used to recognize amortization of premiums and discounts on debt instruments as well as deferred outflows and inflows on debt refunding recorded in proprietary and trust funds.   Only used with Subobject WB “Amortization.”

    6514

    Capital Asset Acquisitions by Lease Purchase Agreements or Certificates of Participation

    This GL code is used to record acquisitions of capital assets through lease-purchase or certificates of participation (COPs) contracts. GL 6514 should be used only in governmental funds. In most cases, GL Code 6514 should equal GL Code 3221.

    6515

    Bad Debts Expense

    This GL code is used to record the expense recognized in the process of valuing accounts receivable that had revenue as the offsetting entry. It indicates the portion of receivables that is estimated never to be collected. (Used only in proprietary and trust funds.)

    6516

    Cost of Goods Sold

    This GL code is used to record the inventory cost incurred upon sale of purchased or produced merchandise held for resale. (Used only with nonbudgeted sub-objects FA through FJ.)

    6525

    Expense Adjustments/Eliminations (GAAP)

    This GL code is used in allotted funds when a difference occurs in the GAAP and budgetary recording of an accounting event. For example, when purchasing a capital asset in an allotted enterprise fund, it is necessary to debit the appropriate capital asset account and credit cash or accounts payable. For budgetary accounting, it is also necessary to debit GL Code 6505 or 6510 and credit this GL account.

    6560

    Estimated Accrued Expenditures/Expenses

    This GL code is used at the end of an expenditure authority period to record estimated expenditures/expenses for goods and/or services received by June 30 for which the exact amount is not known.

    6591

    Depreciation/Amortization Expense (General Capital Assets Subsidiary Account Only)

    This GL code is used to record depreciation and amortization computed on capital assets owned by governmental fund type accounts.  GL Code 6591 is to be offset by an entry to the appropriate GL Code series 2XXX, “Allowance for Depreciation” or “Allowance for Amortization – Intangible Assets.”  Only used with Subobject WA “Depreciation/Amortization.”

    6592

    Interest Expense (General Long-Term Obligations Subsidiary Account Only)

    This GL code is used to recognize accrued interest expense on bonds recorded in the General Long-Term Obligations Subsidiary Account.

    6593

    Amortization Expense (General Long-Term Obligations Subsidiary Account Only)

    This GL code is used to recognize amortization of premiums and discounts on debt instruments as well as deferred outflows and inflows on debt refundings recorded in the General Long-Term Obligations Subsidiary Account.  Only used with Subobject WB “Amortization.”

    6594

    Pollution Remediation Expense (General Long-Term Obligations Subsidiary Account Only)

    This GL code is used to recognize pollution remediation expenses related to governmental fund type accounts. GL Code 6594 is to be offset by an entry to GL Code 5287 "Pollution Remediation Obligation."

    6595

    Other Postemployment Benefits Expense (General Long-Term Obligations Subsidiary Account Only)

    This GL code is used to recognize expense for postemployment benefits for employees of governmental fund type accounts. GL Code 6595 is to be offset with an entry to GL Code 5282 "Other Postemployment Benefits Obligation."

    6596

    Excess Contributions for Pension Benefits (General Long-Term Obligations Subsidiary Account Only)

    This GL code is used to record the current year adjustment to the cumulative total of the state’s contributions for pension benefits in excess of the annual required contributions (ARC). GL Code 6596 is to be offset with an entry to GL Code 1960 “Negative Net Pension Obligation.”

    6597

    Capital Asset Adjustment (General Capital Assets Subsidiary Account Only)

    This GL code is used to record the difference between the cost of a capital asset and its accumulated depreciation when the asset is disposed of or written off. To be used in the General Capital Assets Subsidiary Account only.

     
     

    7000 - AFRS/CLEARING

       
     

    7100 - IN-PROCESS CONTROL

    7110

    Receipts In-Process

    This GL code is used for all treasury funds to record all cash received and recorded by an agency, but not yet posted by the State Treasurer.

    7120

    Warrants In-Process/ACH (Automated Clearing House) Payments In-Process

    This GL code is used for all treasury funds to record the amount of all warrants prepared and recorded by an agency, but not yet signed and returned to the agency by the State Treasurer. This GL code is also used to record ACH payments.

    7130

    Warrant Cancellations In-Process

    This GL code is used for all treasury funds to record the amount of all warrant cancellations recorded by an agency, but not yet posted by the State Treasurer.

    7140

    Journal Vouchers In-Process

    This GL code is used for all treasury funds to record the amount of all interfund or interagency Journal Vouchers for cash transfers which have been recorded by or on behalf of an agency, but not yet posted by the State Treasurer, or posted by the State Treasurer but not yet posted by the agency. This GL code is also used to record IAPs (Inter-Agency Payments) and IFTs (Interfund Transactions) which are automated transactions.

     
     

    9000 - FUND BALANCE AND NET POSITION

       
      9100 – BUDGETARY CONTROL

    9100

    Budgetary Control Summary

    The balance of this GL code represents offsetting differences for budgetary account entries. This GL code is the contra-account for GL Code 3100 series, "Estimated Revenues," GL Code 6100 series "Expenditure Authority and Estimated Expenditures," GL Code 6200 "Allotments," and GL 6300 "Reserves."

       
     

    9110, 9120, and 9130 – NONSPENDABLE FUND BALANCE

    9110

    Nonspendable Permanent Fund Principal

    The balance of this GL code represents that portion of fund balance in permanent funds that is legally required to be maintained intact.

    9112

    Nonspendable Permanent Funds – Unrealized Gain/Loss

    The balance of this GL code represents temporary increases and decreases in the value of the corpus of a permanent fund due to market fluctuations.

    9120

    Nonspendable Consumable Inventories

    The balance of this GL code represents the portion of fund balance that cannot be spent because consumable inventories do not represent available spendable resources even though they are a component of fund balance.  This GL code is the contra account for GL Code 1410, "Consumable Inventories."

    9122

    Nonspendable Petty Cash

    The balance of this GL code represents the portion of fund balance that cannot be spent because petty cash does not represent available spendable resources, even though petty cash is a component of net current assets.

    9123

    Nonspendable Investments

    The balance of this GL code represents the portion of fund balance that cannot be spent either because long-term investments do not represent available spendable resources or because of use restrictions imposed by external parties or by law through constitutional provision or enabling legislation.

    9130

    Nonspendable Student Loans Receivable

    The balance of this GL code represents the portion of fund balance that cannot be spent because student loans receivable do not represent available spendable resources even though they are a component of net current assets.

    9131

    Nonspendable Receivables – Long-Term

    The balance of this GL code represents the portion of fund balance that cannot be spent because net receivables long-term (GL Codes 1611, 1614, 1619, 1641, 1644, 1649, 1651, 1652, 1653, 1654, and 1657) do not represent available spendable resources even though they are a component of net current assets.

       
     

    9200 – RESTRICTED FUND BALANCE

    9230

    Restricted for Higher Education

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for higher education purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9231

    Restricted for Permanent Funds – Realized Investment Losses

    The balance in this GL code represents the unamortized portion of realized investment losses that resulted in or would have resulted in a negative net change in fund balance exclusive of unrealized gains and losses. These realized investment losses are tracked separately and amortized against future beneficiary distributions.

    9232

    Restricted for Education

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for K-12 education purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9234

    Restricted for Transportation

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for transportation purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9235

    Restricted for Bond Covenants

    The balance of this GL code represents that portion of fund balance that is restricted by bond covenants.

    9238

    Restricted for Other Purposes

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for other purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9240

    Restricted for Human Services

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for human services purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9242

    Restricted for Wildlife and Natural Resources

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for wildlife and natural resources purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9244

    Restricted for Local Grants and Loans

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for local grant and loan purposes by enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9246

    Restricted for School Construction

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for school construction purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9248

    Restricted for State Facilities

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for state  facility purposes by the State Constitution, enabling legislation or parties external to the State (such as creditors, grantors, contributors, and other governments).

    9250

    Restricted for Budget Stabilization

    The balance of this GL code represents that portion of fund balance that is restricted for budget stabilization by the Article Vll, section 12 of the State Constitution.

    9252

    Restricted for Debt Service

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for debt service purposes by the parties external to the State (such as creditors).

    9255

    Restricted for Cash and Investments with Escrow Agents and Trustees

    The balance of this GL code represents that portion of fund balance that is restricted by escrow or trust agreements.

    9260

    Restricted for Pollution Remediation Liabilities

    The balance of this GL code represents that portion of fund balance that is restricted for expenditure for pollution remediation purposes by enabling legislation, court orders, legal settlements or parties external to the State (such as grantors, contributors, and other governments).

    9270

    Restricted for Unspent Bond Proceeds

    The balance of this GL code represents that portion of fund balance that is restricted for unspent bond proceeds by bond covenants.

    9271

    Restricted for Operations and Maintenance Reserve

    The balance of this GL code represents that portion of fund balance that is restricted for operations and maintenance expenditures by bond covenants.

    9272

    Restricted for Repair and Replacement Reserve

    The balance of this GL code represents that portion of fund balance that is restricted for repair and replacement expenditures by bond covenants.

    9273

    Restricted for Revenue Stabilization

    The balance of this GL code represents that portion of fund balance that is restricted for revenue stabilization by bond covenants.

    9274

    Restricted for Unspent GARVEE Bond Proceeds

    The balance of this GL code represents that portion of fund balance that is restricted for unspent GARVEE bond proceeds.

    9283

    Restricted for Third Tier Debt Service

    The balance of this GL code represents that portion of fund balance that is restricted by third tier debt service agreements.

    9285

    Restricted for GARVEE Bond Debt Service

    The balance of this GL code represents that portion of fund balance that is restricted by GARVEE bond debt service agreements.

       
      9310, 9320, 9330, and 9340 – COMMITTED FUND BALANCE
    9310

    Committed for Higher Education

    The balance of this GL code represents fund balance committed to higher education where resources are used only for the specific purposes determined by formal action of the state legislature.

    9311

    Committed for Education

    The balance of this GL code represents fund balance committed to K-12 education where resources are used only for the specific purposes determined by formal action of the state legislature.

    9320

    Committed for Transportation

    The balance of this GL code represents fund balance committed to transportation where resources are used only for the specific purposes determined by formal action of the state legislature.

    9321

    Committed for Other Purposes

    The balance of this GL code represents fund balances committed to other purposes where resources are used only for the specific purpose(s) determined by formal action of the state legislature.

    9323

    Committed for Human Services

    The balance of this GL code represents fund balance committed to human services where resources are used only for the specific purposes determined by formal action of the state legislature.

    9324

    Committed for Wildlife and Natural Resources

    The balance of this GL code represents fund balance committed to wildlife and natural resources where resources are used only for the specific purposes determined by formal action of the state legislature.

    9325

    Committed for Local Grants and Loans

    The balance of this GL code represents fund balances committed to local grants and loans where resources are used only for the specific purposes determined by formal action of state legislature.

    9330

    Committed for State Facilities

    The balance of this GL code represents fund balance committed for state facilities where resources are used only for the specific purposes determined by formal action of the state legislature.

    9340

    Committed for Debt Service

    The balance of this GL code represents fund balances committed to debt service where resources are used only for the specific purposes determined by formal action of the state legislature.

       

     

    9370 – ASSIGNED FUND BALANCE

    9370

    Assigned for Working Capital

    The balance of this GL code represents the portion of fund balance assigned by management for working capital purposes.  Amounts assigned for working capital are not considered to represent available spendable resources.

    9372

    Assigned for Other Purposes

    The balance of this GL code represents management’s intention to use a portion of fund balance for a specific purpose(s).

       
     

    9390 – UNASSIGNED FUND BALANCE

    9390

    Unassigned

    The balance of this GL code represents total fund balance in the General Fund in excess of nonspendable, restricted, committed and assigned fund balances.  In governmental funds other than the General Fund, it represents excess of nonspendable, restricted and committed fund balances over total fund balance (i.e., deficit).

       
     

    9510, 9513 and 9514 – BUDGETARY RESERVES

    9510

    Reserved for Encumbrances

    This GL code represents the portion of fund balance legally reserved during the fiscal year for encumbrances accumulated in GL Code 6410, "Encumbrances" or GL Code 9513, "Reserved for Encumbrances for Reappropriated Capital Appropriations," or GL Code 9514, "Reserved for Encumbrances for Continuing Operating Expenditure Authority."

    9513

    Reserved for Encumbrances for Reappropriated Capital Appropriations

    The balance of this GL code represents encumbrances outstanding at June 30 of the second fiscal year of the biennium that relate to capital appropriations which are reappropriated in the new biennium.

    9514

    Reserved for Encumbrances for Continuing Operating Expenditure Authority

    The balance of this GL code is used to record at summary level the balance of encumbrances for biennial operating expenditure authority at the end of the first year of the biennium not recorded in detail in GL Code 6410 “Encumbrances.”  It is offset by an entry to GL Code 9510 “Reserved for Encumbrances.” At the beginning of the second fiscal year of the biennium, this GL code is reversed and encumbrances are recorded at the detail level in GL Code 6410.  This GL code is not used at the end of the biennium.
       
     

    9350, 9400 and 9545 – PROPRIETARY/GOVERNMENT-WIDE NET POSITION

    9350

    Net Investment in Capital Assets (OFM Only)

    The balance of this GL code is calculated as follows: capital assets, including restricted capital assets, net of accumulated depreciation (GL Code Series 2XXX) reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction or improvement of those assets (select GL Codes 51XX and 52XX).

    9400

    Accumulated Earnings (Losses)

    The balance of this GL code represents accumulated earnings or losses.

    9410

    Restricted Net Position

    Assets whose use is subject to constraints that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation. Agencies having a balance in this GL code at year-end are required to disclose the purpose of the reserve.

    9450

    Unrestricted Net Position (OFM Only)

    The portion of net position that is neither restricted nor net investment in capital assets.

    9545

    Reserved for Unemployment Compensation

    The balance of this GL code represents the portion of net position restricted for future payments of unemployment compensation benefits.

       
     

    9550 and 9600 – NET POSITION FOR PENSIONS AND OTHER TRUSTS

    9550

    Reserved for Retirement Systems

    The balance of this GL code represents the portion of net position held in trust for future payments of retirement pensions.

    9551

    Reserved for Deferred Compensation

    The balance of this GL code represents the portion of net position held in trust for future payments of deferred compensation to plan participants.

    9554

    Reserved for Local Government Investment Pool Participants

    The balance of this GL code represents the portion of net position held in trust for future payments to participants of the Local Government Investment Pool.

    9601

    Reserved for Members (DRS Only)

    The balance of this GL code represents the portion of the net position held in trust for retirement system member defined benefit account balances.

    9603

    Reserved for Benefits (DRS Only)

    The balance of this GL code represents the portion of the net position held in trust for future retirement system pension benefit payments.

    9604

    Reserved for Benefits - Medical (DRS Only)

    The balance of this GL code represents the portion of the net position held in trust for future retirement system medical benefit payments in LEOFF 2, WSPRS 1, and WSPRS 2.

    9607

    Reserved for Higher Education Retirement Plan Supplemental Benefits (DRS Only)

    The balance of this GL code represents the portion of net position held in trust for future higher education retirement plan supplemental benefit payments.

    9608

    Reserved for Members Defined Contributions - SIB (DRS Only)

    The balance of this GL code represents the portion of the net position held in trust for retirement system member defined contribution account balances invested with the State Investment Board.

    9609

    Reserved for Members Defined Contributions - Self-Directed (DRS Only)

    The balance of this GL code represents the portion of the net position held in trust for retirement system member defined contribution account balances invested in Self-Directed options.

     
     

    9700 – FUND BALANCE/NET POSITION CHANGES AND CORRECTIONS

    9720

    Prior Period Material Corrections (OFM Only)

    The balance of this GL code represents prior period material corrections made to beginning balances in fund equity accounts approved by OFM.

    9721

    Fund Type Reclassification Changes (OFM Only)

    The balance of this GL code represents a fund reclassification from one fund type to another fund type, approved by OFM.

    9722

    Accounting Policy Changes (OFM Only)

    The balance of this GL code represents prior period adjustments resulting from a change in accounting policy, approved by OFM.

    9723

    Capital Asset Policy Change

    The balance of this GL code represents prior period adjustments resulting from a change in the threshold for capitalization of assets, approved by OFM.

     
     

    9800 - GENERAL CAPITAL ASSETS VALUATION

    9850

    Investment in General Capital Assets

    The balance of this GL code represents the net equity in general capital assets constructed or purchased with governmental fund type account monies. (Used only in the General Capital Assets Subsidiary Account.)

     
     

    9900 - AFRS CLEARING

    9910

    Current Period Clearing

    This GL code is used in AFRS as an offset for entering activity to general ledger accounts. The balance of this GL code should be zero.

    9920

    Current Period Clearing (All Fund Types Except Subsidiary Accounts)

    This GL code is used in AFRS as an offset for entering activity to general ledger accounts. The balance of this GL code should be zero.

    9940

    Reserve Clearing (DRS Only)

    This GL code is used in AFRS as an offset to clear direct transfers between reserve accounts in pension trust funds. The balance of this GL code should be zero.

    9998

    Beginning Balance Clearing (OFM Only)

    This GL code is used in AFRS for entries to beginning general ledger account balances. The balance of this GL code should be zero.

       

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