Return to CHAPTER 2: UNIFORM STATEWIDE CODES
SECTION 7.2.3
GENERAL LEDGER ACCOUNT CODES

7.2.3.1 Sequential by Code Number Effective Date: July 1, 1998

CODEGENERAL LEDGER ACCOUNT
1000 ­ ASSETS OTHER THAN FIXED
1100 - CASH
1110Cash in Bank
1120Undeposited Local Cash
1130Petty Cash
1140Cash and Investments with Escrow Agents and Trustees
1150Cash with Fiscal Agents
1200 - INVESTMENTS
1205Temporary and/or Pooled Cash Investments
1206Investments with Local Government Investment Pool
1209Short-Term Portion of Long-Term Investments
1210Investments
1215Investments under Reverse Repurchase Agreements
1216Collateral held under Securities Lending Agreements
1219Investments in Commingled Trust Funds (OST Only)
1220Unamortized Premiums on Investments
1230Unamortized Discounts on Investments
1271Commingled Trust Funds Investments (OST Only)
1272Commingled Trust Funds Unamortized Premiums on Investments (OST Only)
1273Commingled Trust Funds Unamortized Discounts on Investments (OST Only)
1278Commingled Trust Funds Valuation Allowance - Investments (OST Only)
1280Valuation Allowance - Investments
1300 - SHORT-TERM RECEIVABLES
1310 and 1320 - SHORT-TERM RECEIVABLES
1311Taxes Receivable - Short-Term
1312Accounts Receivable - Short-Term
1313Notes Receivable - Short-Term
1314Loans Receivable - Short-Term
1315Commingled Trust Funds Interest Receivable -Short-Term (OST Only)
1316Interest and Dividends Receivable - Short-Term
1317Other Interest Receivables - Short-Term
1318Unbilled Receivables - Short-Term
1319Other Receivables - Short-Term
1323Investment Trades Pending Receivable - Short-Term
1328Tax Liens Receivable - Short-Term
1340 - ALLOWANCE FOR UNCOLLECTIBLE - SHORT-TERM RECEIVABLES
1341Allowance for Uncollectible Taxes Receivable - Short-Term
1342Allowance for Uncollectible Accounts Receivable - Short-Term
1343Allowance for Uncollectible Notes Receivable - Short-Term
1344Allowance for Uncollectible Loans Receivable - Short-Term
1346Allowance for Uncollectible Interest Receivable on Investments - Short-Term
1347Allowance for Uncollectible Other Interest Receivables - Short-Term
1348Allowance for Uncollectible Tax Liens Receivable - Short-Term
1349Allowance for Uncollectible Other Receivables - Short-Term
1350 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL RECEIVABLES
1351Due From Federal Government - Short-Term
1352Due From Other Governments - Short-Term
1353Due From Other Funds - Short-Term
1354Due From Other Agencies - Short-Term
1355Due From Other Funds - Pooled Cash and Investments - Short-Term
1359Due From Component Units - Short-Term
1400 - INVENTORIES
1410Consumable Inventories
1415Donated Inventories
1420Merchandise Inventories
1421Warehouse Stock Adjustments (LCB Only)
1422Unrealized Store Profits and Taxes (LCB Only)
1423Suspense Wine Tax (LCB Only)
1430Work-In-Process Inventories
1440Raw Materials Inventories
1450Livestock
1470Food Stamp Inventory
1500 - PREPAID EXPENSES
1510Prepaid Expenses
1600 - LONG-TERM RECEIVABLES
1611Taxes Receivable - Long-Term
1614Loans Receivable - Long-Term
1619Other Receivables - Long-Term
1640 - ALLOWANCE FOR UNCOLLECTIBLE LONG-TERM RECEIVABLES
1641Allowance for Uncollectible Taxes Receivable - Long-Term
1644Allowance for Uncollectible Loans Receivable - Long-Term
1649Allowance for Uncollectible Other Receivables - Long-Term
1650 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL RECEIVABLES
1651Due From Federal Government - Long-Term
1652Due From Other Governments - Long-Term
1653Due From Other Funds - Long-Term
1654Due From Other Agencies - Long-Term
1656Due From Other Funds - Advances - Long-Term
1659Due From Component Units - Long-Term
1800 - GENERAL LONG-TERM OBLIGATIONS VALUATION ACCOUNTS
1810Amount Available in Debt Service Funds
1820Amount to be Provided for Retirement of Long-Term Obligations
1900 - OTHER ASSETS
1910Unamortized Discounts on Bonds Sold
1920Unamortized Bond Issue Costs
2000 - FIXED ASSETS
2100 - LAND
2110Land
2200 - BUILDINGS
2210Buildings
2220Allowance for Depreciation - Buildings
2300 - IMPROVEMENTS OTHER THAN BUILDINGS
2310Improvements Other Than Buildings
2320Allowance for Depreciation - Improvements Other Than Buildings
2330Library Resources, Museum, and Art Collections
2400 - FURNISHINGS AND EQUIPMENT
2410Furnishings and Equipment
2420Allowance for Depreciation - Furnishings and Equipment
2500 - CONSTRUCTION IN PROGRESS
2510Construction in Progress
3000 - REVENUES AND OTHER FINANCING SOURCES
3100 - ESTIMATED REVENUES
3110Approved Estimated Revenues
3200 - ACTUAL REVENUES
3205Accrued Revenues
3210Cash Revenues
3213Gains and Losses on Sales of Capitalized Fixed Assets
3215Immaterial Adjustments to Prior Periods
3220Noncash Revenues
3221Noncash Other Financing Sources
3225Revenue Adjustments/Eliminations (GAAP)
3260Estimated Accrued Revenues
4300 - CASH IN CUSTODY OF STATE TREASURER
4310Current Treasury Cash Activity (OST Only)
4315Warrants Outstanding (OST Only)
4320Beginning Treasury Cash Balance Administrating Agency (OFM Only)
4325Beginning Treasury Cash Balance - Agency
5000 - LIABILITIES
5100 - SHORT-TERM LIABILITIES
5110 - SHORT-TERM PAYABLES
5111Accounts Payable - Short-Term
5112Interest Payable - Short-Term
5113Claims and Judgments Payable - Short-Term
5114Annuities Payable - Short-Term
5115Contracts Payable - Short-Term
5116Retained Percentages Payable - Short-Term
5117Construction Contracts Payable - Short-Term
5118Benefits Claims Payable - Short-Term (L&I Only)
5119Employee Insurance Benefits Payable - Short-Term
5120, 5130, AND 5140 - SHORT-TERM ACCRUED LIABILITIES
5121Matured Bonds Payable - Short-Term
5122Matured Interest Payable - Short-Term
5123Investment Trades Pending Payable - Short-Term
5124Accrued Salaries and Fringe Benefits Payable - Short-Term
5125Accrued Annual Leave Payable - Short-Term
5126Accrued Prizes Payable - Short-Term (LOT Only)
5127Accrued Sick Leave Payable - Short-Term
5130Due To Fiscal Agents - Short-Term
5140Due To Terminated Employees - Short-Term
5145Due To Deceased Employees' Estates - Short-Term
5150 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL PAYABLES
5151Due To Federal Government - Short-Term
5152Due To Other Governments - Short-Term
5153Due To Other Funds - Short-Term
5154Due To Other Agencies - Short-Term
5155Due To Other Funds - Pooled Cash and Investments - Short-Term
5156Due To Owner Funds - Local Government Investment Pool - Short-Term (OST Only)
5157Due To Owner Funds - Commingled Trust Funds Investment Income - Short-Term (OST Only)
5158Due to Department of Revenue - Sales and Use Taxes - Short-Term
5159Due To Primary Government - Short-Term
5160 - SHORT-TERM BONDS PAYABLE
5161General Obligation Bonds Payable - Short-Term
5162Revenue Bonds Payable - Short-Term
5163Limited Obligation Bonds Payable - Short-Term
5164Zero-Interest Rate Bonds Payable - Short-Term
5169Other Bonds Payable - Short-Term
5170 - SHORT-TERM INSTALLMENTS AND LEASES PAYABLE
5171Installment-Purchase Contracts Payable - Short-Term
5172Lease-Purchase Agreements Payable - Short-Term
5173Certificates of Participation/Notes Payable - Short-Term
5180 and 5190 - OTHER SHORT-TERM LIABILITIES
5181Employee Insurance Deductions Payable - Short-Term
5182EBT Authorized Benefits Payable - Short-Term
5183Liability for Expunged EBT Benefits - Short-Term
5184Tuition Benefits Payable - Short-Term
5188Savings Bond Deductions Payable - Short-Term
5189Garnishment Deductions Payable - Short-Term
5191Deposits Payable - Short-Term
5192Deferred Revenues - Short-Term
5193Liability for Unclaimed Property Refunds - Short-Term
5194Liability For Canceled Warrants/Checks - Short-Term
5195Deferred Expenditure Recoveries - Short-Term
5196Obligations under Reverse Repurchase Agreements
5197Obligations under Securities Lending Agreements
5198Loans Payable - Short-Term
5199Other Liabilities - Short-Term
5200 - LONG-TERM OBLIGATIONS
5210, 5220, and 5240 - LONG-TERM PAYABLES
5212Interest Payable - Long-Term
5213Claims and Judgments Payable - Long-Term
5216Retained Percentages Payable - Long-Term
5225Accrued Annual Leave Payable - Long-Term
5226Lotto Payable - Long-Term (LOT Only)
5227Accrued Sick Leave Payable - Long-Term
5247Liability for Deferred Compensation - Long-Term
5250 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL
5251Due To Federal Government - Long-Term
5252Due To Other Governments - Long-Term
5253Due To Other Funds - Long-Term
5254Due To Other Agencies - Long-Term
5256Due To Other Funds - Advances - Long-Term
5259Due To Primary Government - Long-Term
5260 - LONG-TERM BONDS PAYABLE
5261General Obligation Bonds Payable - Long-Term
5262Revenue Bonds Payable - Long-Term
5263Limited Obligation Bonds Payable - Long-Term
5264Zero-Interest Rate Bonds Payable - Long-Term
5268Deferred Gain/Loss on Bond Refunding - Long-Term
5269Other Bonds Payable - Long-Term
5270 - LONG-TERM INSTALLMENTS AND LEASES PAYABLE
5271Installment-Purchase Contracts Payable - Long-Term
5272Lease-Purchase Agreements Payable - Long-Term
5273Certificates of Participation/Notes Payable - Long-Term
5280 and 5290 - OTHER LONG-TERM OBLIGATIONS
5281Unfunded Pension Obligations - Long-Term
5284Tuition Benefits Payable - Long-Term
5285Benefits Claims Payable - Long-Term (L&I Only)
5291Deposits Payable - Long-Term
5292Deferred Revenues - Long-Term
5293Liability for Unclaimed Property Refunds - Long-Term
5299Other Obligations - Long-Term
5900 - OTHER CREDITS
5910Unamortized Premiums on Bonds Sold
5990Undistributed Investment Proceeds
6000 - BUDGETARY AND EXPENDITURE/EXPENSE CONTROL
6100 - APPROPRIATIONS AND ESTIMATED EXPENDITURES
6110Approved Unallotted Appropriations
6120Approved Lapsing
6200 - ALLOTMENTS
6210Approved Allotments
6215Estimated Unallotted Expenses
6300 - RESERVES
6310Approved Reserves
6400 - OTHER ALLOTMENT CHARGES
6410Encumbrances
6500 - EXPENDITURES/EXPENSES
6505Accrued Expenditures/Expenses
6510Cash Expenditures/Expenses
6511Depreciation Expense
6512Amortization Expense
6514Fixed Asset Acquisitions by Lease/Installment Purchase
6515Bad Debts Expense
6516Cost of Goods Sold
6525Expense Adjustments/Eliminations (GAAP)
6560Estimated Accrued Expenditures/Expenses
7000 - AFRS/TAS OPERATING ACCOUNTS
7100 - IN-PROCESS CONTROL ACCOUNTS
7110Receipts In-Process
7120Warrants In-Process
7130Warrant Cancellations In-Process
7140Journal Vouchers In-Process
9000 - FUND EQUITY ACCOUNTS
9100Budgetary Control Summary
9210Residual Equity Transfers
9220Prior Period Material Corrections (OFM Only)
9221Fund Type Reclassification Changes (OFM Only)
9222Accounting Policy Changes (OFM Only)
9223Fixed Asset Policy Change
9300Contributed Capital
9400Retained Earnings
9410Reserved Retained Earnings
9510Reserved for Encumbrances
9513Reserved for Encumbrances for Reappropriated Capital Appropriations
9514Reserved for Encumbrances for Continuing Operating Appropriations
9530Reserved for Endowments
9532Reserved for Endowments - Investment Losses
9540Reserved for Consumable Inventories
9545Reserved for Unemployment Compensation
9550Reserved for Retirement Systems
9551Reserved for Deferred Compensation
9552Reserved for Unrealized Gains and Losses on Investments
9554Reserved for Local Government Investment Pool Participants
9556Reserved for Petty Cash
9557Reserved for Investments
9558Reserved for Cash and Investments with Escrow Agents and Trustees
9560Reserved for Student Loans Receivable (Higher Education Agencies Only)
9570Reserved for Receivables - Long-Term
9575Designated for Working Capital (OFM Only)
9578Designated for Debt Service
9580Other Designated Fund Balance
9590Unreserved/Undesignated Fund Balance
9601Reserved for Members (DRS Only)
9603Reserved for Benefits (DRS Only)
9608Reserved for Members Defined Contributions - SIB (DRS Only)
9609Reserved for Members Defined Contributions - Self-direct (DRS Only)
9800 - GENERAL FIXED ASSETS VALUATION ACCOUNTS
9810Investment in General Fixed Assets - General Fund
9820Investment in General Fixed Assets - Special Revenue Funds
9830Investment in General Fixed Assets - Capital Projects Funds
9840Investment in General Fixed Assets - Expendable Trust Funds
9900 - AFRS CLEARING ACCOUNTS
9910Current Period Clearing Account (Account Groups Only)
9920Current Period Clearing Account (All Fund Types Except Account Groups)
9940Reserve Clearing Account (DRS Only)
9998Beginning Balance Clearing Account (OFM Only)

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