SECTION 7.2.3 GENERAL LEDGER ACCOUNT CODES

7.2.3.2

Sequential by Code Number with Description

Effective Date:

July 1, 1998

CODE	GENERAL LEDGER ACCOUNT

	1000 - ASSETS OTHER THAN FIXED 1100 - CASH
1110	Cash in Bank This account is used to record all cash in the bank. For treasury and treasury trust funds, this account is used by the State Treasurer only. For local funds, this account is used by the individual state agency.
1120	Undeposited Local Cash This account is used to record all cash received by an agency, but not deposited into a bank account outside the treasury.
1130	Petty Cash This account is used to record petty cash on hand or in bank accounts for the purpose of making change or paying small obligations.
1140	Cash and Investments with Escrow Agents and Trustees This account is used to record: investments and/or cash held in escrow by a trustee or refunding agency pursuant to an advance refunding agreement; and investments and/or cash held in escrow by a trustee which represent the retained percentage of contracts payable.
1150	Cash with Fiscal Agents This account is used to record cash deposited with fiscal agents for the payment of state obligations.
	1200 - INVESTMENTS
1205	Temporary and/or Pooled Cash Investments This account is used to record the temporary investment of surplus cash balances or those investments that are reasonably expected to be sold and not replaced during the next fiscal year.
1206	Investments with Local Government Investment Pool This account 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 account is used to record the portion of long-term investments that will mature within one year. (Used only in Enterprise Funds.)
1210	Investments This account is used to record the value of long-term securities and real estate held for the production of income. This account is not to include fixed assets used in governmental operations.
1215	Investments under Reverse Repurchase Agreements This account is used to record the carrying value of investments underlying reverse repurchase and similar agreements.
1216	Collateral held under Securities Lending Agreements This account 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.
1219	Investments in Commingled Trust Funds (OST Only) This account is used to record cash contributions of nonagency type funds to commingled trust funds. At the end of a fiscal year, this account is to equal zero.
1220	Unamortized Premiums on Investments This account is used to record that portion of the excess of the amount paid for securities over their face value which has not yet been amortized.
1230	Unamortized Discounts on Investments This account is used to record that portion of the excess of the face value of securities over the amount paid for them which has not yet been amortized.
1271	Commingled Trust Funds Investments (OST Only) This account 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 (OST Only) This account is used solely in commingled trust funds to record that portion of the excess of amounts paid for securities over their face value which has not yet been amortized.
1273	Commingled Trust Funds Unamortized Discounts on Investments (OST Only) This account 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 which has not yet been amortized.
1278	Commingled Trust Funds Valuation Allowance - Investments (OST Only) This account is used solely in commingled trust funds to record market value changes in investments in workers' compensation and pension trust funds. This account is not to be used in funds with investments accounted for on a cost basis.
1280	Valuation Allowance - Investments This account is used to record market value changes relating to investments in workers' compensation and pension trust funds. This account is not to be used in funds with investments accounted for on a cost basis.
	1300 - SHORT-TERM RECEIVABLES
	Receivables that are due within twelve months.
	1310 and 1320 - SHORT-TERM RECEIVABLES
1311	Taxes Receivable - Short-Term The balance of this account represents the uncollected portion of taxes receivable, including associated interest and penalty charges.
1312	Accounts Receivable - Short-Term The balance of this account 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 - Short-Term The balance of this account 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 - Short-Term The balance of this account 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 -Short-Term (OST Only) The balance of this account represents the amount of interest receivable on commingled trust funds investments.
1316	Interest and Dividends Receivable - Short-Term The balance of this account represents the amount of interest and dividends receivable on investments.
1318	Unbilled Receivables - Short-Term The balance of this account represents the estimated amount of accounts receivable not yet billed to recipients of government goods and services.
1319	Other Receivables - Short-Term The balance of this account represents other receivables billed or supported by other evidence of indebtedness.
1323	Investment Trades Pending Receivable - Short-Term This account is used to record the value of the pending proceeds due at settlement date for investment sales recorded on a trade date basis.
1328	Tax Liens Receivable - Short-Term The balance of this account represents legal claims against property which have been exercised because of nonpayment of delinquent taxes, interest, and penalties. Amounts accumulated in this account 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 - Short-Term The balance of this account represents the portion of taxes receivable which is estimated will never be collected.
1342	Allowance for Uncollectible Accounts Receivable - Short-Term The balance of this account represents the portion of accounts receivable which is estimated will never be collected.
1343	Allowance for Uncollectible Notes Receivable - Short-Term The balance of this account represents the portion of notes receivable which is estimated will never be collected.
1344	Allowance for Uncollectible Loans Receivable - Short-Term The balance of this account represents the portion of loans receivable which is estimated will never be collected.
1346	Allowance for Uncollectible Interest Receivable on Investments - Short-Term The balance of this account represents the portion of interest receivable on investments which is estimated will never be collected.
1347	Allowance for Uncollectible Other Interest Receivables - Short-Term The balance of this account 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 - Short-Term The balance of this account represents the portion of tax liens receivable which is estimated will never be collected.
1349	Allowance for Uncollectible Other Receivables - Short-Term The balance of this account represents the portion of other receivables which is estimated will never be collected.
	1350 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL RECEIVABLES
1351	Due From Federal Government - Short-Term The balance of this account represents amounts due from federal agencies
1352	Due From Other Governments - Short-Term The balance of this account represents amounts due from counties, municipalities, school districts, other local units of government, Indian tribes, and other states.
1353	Due From Other Funds - Short-Term The balance of this account represents amounts due from other funds within an agency. This account 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 - Short-Term The balance of this account represents amounts due from other state agencies. This account 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 - Short-Term The balance of this account 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 - Short-Term The balance of this account represents amount due from the state's discrete component units, for example the state's financing authorities.
	1400 - INVENTORIES
1410	Consumable Inventories The balance of this account represents the cost of inventories of consumable materials, supplies, and foodstuffs on hand at the close of business on June 30.
1415	Donated Inventories The balance of this account represents the value of inventoriable federally donated commodities on hand at the close of business on June 30.
1420	Merchandise Inventories The balance of this account represents the cost of goods held for resale rather than for use in operations which are on hand at the close of business on June 30.
1421	Warehouse Stock Adjustments (LCB Only) The balance of this account represents the difference between standard cost (the normal cost of liquor inventory plus a loading charge for freight costs) and the actual cost of liquor inventory and freight.
1422	Unrealized Store Profits and Taxes (LCB Only) The balance of this inventory contra account represents the difference between standard cost (the normal cost of liquor inventory plus a loading charge for freight costs) and full retail price (including all taxes except wine tax charged to GL Code 1423) of liquor inventory in the liquor outlets.
1423	Suspense Wine Tax (LCB Only) The balance of this account represents amounts of wine tax applicable to wine inventories.
1430	Work-In-Process Inventories The balance of this account 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 account 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 account 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).
1470	Food Stamp Inventory The balance of this account represents the dollar value of food stamps held by the state at the close of business on June 30.
	1500 - PREPAID EXPENSES
1510	Prepaid Expenses The balance of this account 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 regularly recurring costs of operations.
	1600 - LONG-TERM RECEIVABLES
	Long-Term Receivables are those which are not due within 12 months.
1611	Taxes Receivable - Long-Term The balance of this account represents the long-term portion of taxes and tax liens receivable, including the associated interest and penalty charges.
1614	Loans Receivable - Long-Term The balance of this account 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.
1619	Other Receivables - Long-Term The balance of this account represents long-term other receivables billed or supported by other evidences of indebtedness.
	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 - Long-Term The balance of this account represents the portion of long-term taxes and tax liens receivable which is estimated will never be collected.
1644	Allowance for Uncollectible Loans Receivable - Long-Term The balance of this account represents the portion of long-term loans receivable which is estimated will never be collected.
1649	Allowance for Uncollectible Other Receivables - Long-Term The balance of this account represents the portion of long-term other receivables which is estimated will never be collected.
	1650 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL RECEIVABLES
1651	Due From Federal Government - Long-Term The balance of this account represents long-term amounts due from federal agencies.
1652	Due From Other Governments - Long-Term The balance of this account 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 - Long-Term The balance of this account represents long-term amounts due from other funds within an agency. This account 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 - Long-Term The balance of this account represents long-term amounts due from other state agencies. This account 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.
1656	Due From Other Funds - Advances - Long-Term The balance of this account represents long-term advances due from other funds within an agency. This account is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1656 and 5256 are to equal each other.
1659	Due From Component Units - Long-Term The balance of this account represents amounts due from the state's discrete component units, for example the state's financing authorities.
	1800 - GENERAL LONG-TERM OBLIGATIONS VALUATION ACCOUNTS
1810	Amount Available in Debt Service Funds The balance of this account 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 Account Group.
1820	Amount to be Provided for Retirement of Long-Term Obligations The balance of this account 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 Account Group.
	1900 - OTHER ASSETS
1910	Unamortized Discounts on Bonds Sold The balance of this account represents the excess of the face value of bonds over the amount received from their sale which remains to be amortized over the remaining life of the bonds.
1920	Unamortized Bond Issue Costs The balance of this account represents bond issue costs which remain to be amortized over the remaining life of the bond issue.
	2000 - FIXED ASSETS
	Fixed assets used in activities of enterprise, internal service, nonexpendable trust, and pension trust funds are accounted for in the funds themselves. Capital fixed assets of general, special revenue, capital projects, and expendable trust funds are accounted for in the General Fixed Assets Account Group. See GL Codes 9810 to 9840 for credit entries to the General Fixed Assets Account Group.
	2100 - LAND
2110	Land The balance of this account represents the original cost, or estimated value at time of donation, of land owned by the state.
	2200 - BUILDINGS
2210	Buildings The balance of this account represents the cost of permanent buildings and any capital improvements to such buildings. It does not include furniture, fixtures, or other equipment not an integral part of the building.
2220	Allowance for Depreciation - Buildings The balance of this account represents accumulated credits made to reflect the expiration of the estimated service life of buildings.
	2300 - IMPROVEMENTS OTHER THAN BUILDINGS
2310	Improvements Other Than Buildings The balance of this account represents the cost of permanent improvements which add value to land and/or leased facilities.
2320	Allowance for Depreciation - Improvements Other Than Buildings The balance of this account represents accumulated credits made to reflect the expiration of the estimated service life of improvements other than buildings.
2330	Library Resources, Museum, and Art Collections The balance of this account represents the cost of nondepreciable articles including books, documents, museum collections, art works, etc.
	2400 - FURNISHINGS AND EQUIPMENT
2410	Furnishings and Equipment The balance of this account represents the acquisition cost of tangible property with a life of more than one year (other than land, buildings, and improvements other than buildings).
2420	Allowance for Depreciation - Furnishings and Equipment The balance of this account represents accumulated credits made to reflect the expiration of the estimated service life of furnishings and equipment.
	2500 - CONSTRUCTION IN PROGRESS
2510	Construction in Progress The balance of this account represents the cost of construction work undertaken but not yet completed.
	3000 - REVENUES AND OTHER FINANCING SOURCES
	3100 - ESTIMATED REVENUES
3110	Approved Estimated Revenues The balance of this account represents revenues estimated to be received during the biennium.
	3200 - ACTUAL REVENUES
3205	Accrued Revenues This account is used to record accrued revenues when the GAAP revenue recognition criteria, pertinent to the fund type, is met. This account is to be used with an offsetting entry to the appropriate receivable or liability account.
3210	Cash Revenues This account is used to record all revenue receipts including undeposited receipts received from July 1 to June 30. This account 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 Capitalized Fixed Assets This account is used to record differences between the net book value of fixed assets and the actual compensation received in disposing of the assets. Revenue source code 0418 "Gains and Losses on Sales of Capitalized Fixed Assets" is to be used with this account. (Used only in enterprise, internal service, nonexpendable trust, and pension trust funds.)
3215	Immaterial Adjustments to Prior Periods This account 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 account is also used to record the liquidation of over-estimated accrued expenditures. Revenue source code 0485 "Immaterial Prior Period Adjustments," or revenue source code 0716 "Recoveries of Prior Appropriation Expenditures," is to be used with this account, respectively.
3220	Noncash Revenues This account is used to record all noncash revenues (e.g., amortization of premiums and/or discounts on investments). This account is not to be used for revenue which will be received in cash in a future period.
3221	Noncash Other Financing Sources This account is used to record all noncash other financing sources, such as acquisitions of capital fixed assets through lease-purchase or installment-purchase contracts, in which case an offsetting entry to GL Code 6514 is to be made. (Used only in general, special revenue, debt service, capital projects and expendable trust funds.)
3225	Revenue Adjustments/Eliminations (GAAP) This account 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 fixed asset in an allotted enterprise fund, it is necessary to debit cash and accumulated depreciation and credit the fixed asset, then debit or credit, as appropriate, GL Code 3213. For budgetary reporting, it is also necessary to debit this account and credit GL Code 3210 for the cash received.
3260	Estimated Accrued Revenues This account 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 account is used to record all treasury cash activity from July 1 to June 30 which 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 account is used to record warrants issued by agencies which 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 account that represents the prior fiscal year'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 account that represents the portion of the prior fiscal year's June 30 ending treasury cash balance for an account that pertains to a particular reporting state agency. The balance of this account 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 which are expected to be paid within twelve months.
	5110 - SHORT-TERM PAYABLES
5111	Accounts Payable - Short-Term The balance of this account represents amounts owing on open accounts for goods and services received by June 30.
5112	Interest Payable - Short-Term The balance of this account represents the amount of interest owed on accounts and contracts payable.
5113	Claims and Judgments Payable - Short-Term The balance of this account represents actual or estimated amounts owed as the result of court decisions or administrative actions.
5114	Annuities Payable - Short-Term The balance of this account represents annuities due to retired employees in the employee's retirement system.
5115	Contracts Payable - Short-Term The balance of this account represents the amount of obligations for contracts outstanding and payable.
5116	Retained Percentages Payable - Short-Term The balance of this account represents the percentage of the total contract price which is not paid pending final inspection or the lapse of a specified time period.
5117	Construction Contracts Payable - Short-Term The balance of this account represents amounts due on contracts for the construction of buildings and other improvements.
5118	Benefits Claims Payable - Short-Term (L&I Only) The balance of this account represents the current portion of the actuarial present value of the workers' compensation liability to pay future medical aid and industrial insurance claims and similar benefits to qualifying individuals sustaining work-related injuries.
5119	Employee Insurance Benefits Payable - Short-Term The balance of this account 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 - Short-Term The balance of this account represents amounts of unpaid bonds which have reached or passed maturity date.
5122	Matured Interest Payable - Short-Term The balance of this account represents amounts of payable but unpaid interest on bonds.
5123	Investment Trades Pending Payable - Short-Term This account is used to record the amount due for investment acquisitions between trade date and settlement date.
5124	Accrued Salaries and Fringe Benefits Payable - Short-Term The balance of this account represents salaries and fringe benefits earned but not paid.
5125	Accrued Annual Leave Payable - Short-Term The balance of this account represents salaries and associated payroll related payments for the amount of annual leave owed but not paid.
5126	Accrued Prizes Payable - Short-Term (LOT Only) The balance of this account represents amounts of potential lottery prizes payable for all outstanding tickets distributed.
5127	Accrued Sick Leave Payable - Short-Term The balance of this account represents salaries and associated payroll related payments for the estimated amount of accumulated sick leave which is probable the state will cash out.
5130	Due To Fiscal Agents - Short-Term The balance of this account represents amounts due to fiscal agents.
5140	Due To Terminated Employees - Short-Term The balance of this account represents amounts due to members of a public employees retirement system who have resigned, or who have been terminated for reasons other than death, prior to retirement.
5145	Due To Deceased Employees' Estates - Short-Term The balance of this account represents amounts due to estates of deceased employees.
	5150 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL PAYABLES
5151	Due To Federal Government - Short-Term The balance of this account represents obligations due to federal agencies.
5152	Due To Other Governments - Short-Term The balance of this account represents obligations due to counties, municipalities, school districts, other local units of governments, Indian tribes, and other states.
5153	Due to Other Funds - Short-Term The balance of this account represents amounts due to other funds within an agency. This account 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 - Short-Term The balance of this account represents amounts due to other state agencies. This account 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 - Short-Term (OST Only) The balance of this account represents amounts due to other funds within an agency which 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 - Short-Term (OST Only) The balance of this account 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 - Short-Term (OST Only) The balance of this account represents cash and noncash investment income recorded in commingled trust funds that are due to owner funds.
5158	Due to Department of Revenue - Sales and Use Taxes - Short-Term The balance of this account represents sales and use taxes collected but not reported to the Department of Revenue. This account 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 - Short-Term The balance of this account 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 - Short-Term The balance of this account represents the face value of bonds maturing within one year and that were underwritten with the State's unrestricted full faith and credit.
5162	Revenue Bonds Payable - Short-Term The balance of this account represents the face value of bonds maturing within one year and that are not supported nor intended to be supported by the full faith and credit of the State.
5163	Limited Obligation Bonds Payable - Short-Term The balance of this account represents the face value of bonds maturing within one year and payable primarily from dedicated general government revenues.
5164	Zero-Interest Rate Bonds Payable - Short-Term The balance of this account represents the issue value plus currently payable accrued interest of bonds maturing within one year and issued with deep bond discount.
5169	Other Bonds Payable - Short-Term The balance of this account represents the face value 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 - Short-Term The balance of this account represents the current portions of the present value of total future stipulated payments on installment-purchase contracts.
5172	Lease-Purchase Agreements Payable - Short-Term The balance of this account represents the current portions of the present value of total future stipulated payments on lease-purchase agreements.
5173	Certificates of Participation/Notes Payable - Short-Term The balance of this account represents the current portions of the certificate of participation notes payable issued through the Office of State Treasurer for qualifying asset purchases under 39.94 RCW.
	5180 and 5190 - OTHER SHORT-TERM LIABILITIES
5181	Employee Insurance Deductions Payable - Short-Term The balance in this account represents amounts held for purchase of employee medical insurance. The money is derived from employee payroll deductions.
5182	EBT Authorized Benefits Payable - Short-Term The balance in this account represents EBT benefits that have been authorized but have not yet been paid.
5183	Liability for Expunged EBT Benefits - Short-Term The balance in this account represents liabilities arising from the expungement of EBT benefits.
5184	Tuition Benefits Payable - Short-Term The balance in this account represents the short-term portion of amounts held for the purchase of tuition units under the advanced college tuition payment program.
5188	Savings Bond Deductions Payable - Short-Term The balance in this account 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 - Short-Term The balance in this account represents amounts deducted from employees' pay for garnishments and levies and held for subsequent distribution as ordered by the courts.
5191	Deposits Payable - Short-Term The balance of this account represents amounts payable for deposits made by customers or contractors.
5192	Deferred Revenues - Short-Term The balance of this account represents the short-term portion of amounts for which the asset recognition criteria have been met, but for which the revenue recognition criteria have not been met.
5193	Liability for Unclaimed Property Refunds - Short-Term The balance of this account 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 - Short-Term This account is used to record liabilities arising from the cancellation of warrants or checks.
5195	Deferred Expenditure Recoveries - Short-Term The balance of this account represents amounts for which the receivable recognition criteria have been met, but for which the recognition criteria for the expenditure recoveries (e.g., recoveries of public assistance expenditures) have not been met. Currently, only DSHS has a situation that requires the use of this account.
5196	Obligations under Reverse Repurchase Agreements This account is used to record liabilities arising from reverse repurchase and similar agreements.
5197	Obligations under Securities Lending Agreements This account 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 - Short-Term This account is used to reflect the balances of any other outstanding short-term loans payable authorized by statute to meet current obligations.
5199	Other Liabilities - Short-Term The balance of this account represents other current liabilities.
	5200 - LONG-TERM OBLIGATIONS
	Long-Term Obligations generally are those which are not expected to be paid within the next twelve months. Long-term obligations resulting from activities in enterprise, internal service, nonexpendable trust, pension trust, and agency funds are accounted for in the funds themselves. Long-term obligations in general, special revenue, capital projects, debt service, and expendable trust funds which are not intended to be paid from expendable, available financial resources, are accounted for in the General Long-Term Obligations Account Group.
	5210, 5220, and 5240 - LONG-TERM PAYABLES
5212	Interest Payable - Long-Term The balance of this account represents the amount of interest not due but accruable on zero-interest rate bonds payable.
5213	Claims and Judgments Payable - Long-Term The balance of this account represents the long-term actual or estimated amounts owed as the result of court decisions or administrative actions.
5216	Retained Percentages Payable - Long-Term The balance of this account represents the long-term percentage of the total contract price which is not paid pending final inspection or the lapse of a specified time period.
5225	Accrued Annual Leave Payable - Long-Term The balance of this account represents the noncurrent portion of salaries and associated payroll payments for the amount of annual leave owed but not paid.
5226	Lotto Payable - Long-Term (LOT Only) The balance of this account represents the long-term portion of lottery prize annuities payable.
5227	Accrued Sick Leave Payable - Long-Term The balance of this account represents the noncurrent portion of salaries and associated payroll related payments for the estimated amount of accumulated sick leave which is probable the state will cash out.
5247	Liability for Deferred Compensation - Long-Term The balance of this account represents the long-term amounts payable for employee deferred compensation.
	5250 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL PAYABLES
5251	Due To Federal Government - Long-Term The balance of this account represents long-term obligations due to federal agencies.
5252	Due To Other Governments - Long-Term The balance of this account 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 - Long-Term The balance of this account represents long-term amounts due to other funds within an agency. This account 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 - Long-Term The balance of this account represents long-term amounts due to other state agencies. This account 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.
5256	Due To Other Funds - Advances - Long-Term The balance of this account represents long-term advances due to other funds within an agency. This account is to be accompanied by a valid fund code in the general ledger subsidiary. Within an agency, all GL Codes 1656 and 5256 are to equal each other.
5259	Due To Primary Government - Long-Term The balance in this account 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 - Long-Term The balance of this account represents the face value of bonds that were issued and underwritten with the state's unrestricted full faith and credit.
5262	Revenue Bonds Payable - Long-Term The balance of this account represents the face value of bonds that are not supported nor intended to be supported by the full faith and credit of the State.
5263	Limited Obligation Bonds Payable - Long-Term The balance of this account represents the face value of bonds payable primarily from dedicated general government revenues.
5264	Zero-Interest Rate Bonds Payable - Long-Term The balance of this account represents the issue value of bonds issued with a deep bond discount.
5268	Deferred Gain/Loss on Bond Refunding The balance of this account represents the gain/loss on proprietary debt refunding that remains to be amortized.
5269	Other Bonds Payable - Long-Term The balance of this account represents the face value of bonds not classifiable under any of the other bond payable general ledger accounts.
	5270 - LONG-TERM INSTALLMENTS AND LEASES PAYABLE
5271	Installment-Purchase Contracts Payable - Long-Term The balance of this account represents the long-term portions of the present value of total future stipulated payments on installment-purchase contracts.
5272	Lease-Purchase Agreements Payable - Long-Term The balance of this account represents the long-term portions of the present value of total future stipulated payments on lease-purchase agreements.
5273	Certificates of Participation/Notes Payable - Long-Term The balance of this account represents the long-term portions of the certificate of participation notes 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 - Long-Term The balance of this account 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.
5284	Tuition Benefits Payable - Long-Term The balance in this account 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 - Long-Term (L&I Only) The balance of this account 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.
5291	Deposits Payable - Long-Term The balance of this account represents long-term amounts payable for deposits made by customers or contractors.
5292	Deferred Revenues - Long-Term The balance of this account represents the long-term portion of amounts for which the asset recognition criteria have been met, but for which revenue recognition criteria have not been met.
5293	Liability for Unclaimed Property Refunds - Long-Term The balance of this account represents the long-term portion of unclaimed property held by the state that is expected to be refunded to claimants.
5299	Other Obligations - Long-Term The balance of this account represents long-term portions of other long-term obligations.
	5900 - OTHER CREDITS
5910	Unamortized Premiums on Bonds Sold The balance of this account represents the excess of bond proceeds over the face value which remains to be amortized over the remaining life of the bonds.
5990	Undistributed Investment Proceeds The balance of this account represents the proceeds of investment sales that have not been distributed to the investment principal and interest income accounts.
	6000 - BUDGETARY AND EXPENDITURE/EXPENSE CONTROL
	6100 - APPROPRIATIONS AND ESTIMATED EXPENDITURES
6110	Approved Unallotted Appropriations The balance of this account represents the unallotted portion of legislative appropriations or the estimate of nonappropriated expenditures/expenses.
6120	Approved Lapsing The balance of this account represents the portion of legislative appropriations for which the expenditure authority no longer exists.
	6200 - ALLOTMENTS
6210	Approved Allotments The balance of this account represents authorized allotments of appropriated funds for the biennium.
6215	Estimated Unallotted Expenses The balance of this account 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 account represents amounts transferred from allotted or appropriated status to reserve status for legislative appropriations.
	6400 - OTHER ALLOTMENT CHARGES
6410	Encumbrances This account 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 account. At the end of a biennium, this account is to equal zero.
	6500 - EXPENDITURES/EXPENSES
6505	Accrued Expenditures/Expenses This account is used to record expenditures/expenses for goods and/or services which meet the GAAP recognition criteria of the fund type, but remain unpaid.
6510	Cash Expenditures/Expenses This account 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 Expense This account is used to record the amount of depreciation computed on capital fixed assets owned by enterprise, internal service and pension trust funds in which expenses, net income, and/or capital maintenance are measured. This account is to be offset by an entry to the appropriate GL Code series 2000, "Allowance for Depreciation." (Used only in enterprise, internal service, nonexpendable and pension trust funds.)
6512	Amortization Expense This account is used to record the amortization of premiums and/or discounts on bonds payable or other debt instruments of the state. It is also used to record the amortization of the deferred gain/loss on Bond Refundings (Used only in enterprise and internal service funds.)
6514	Fixed Asset Acquisitions by Lease/Installment Purchase This account is used to record acquisitions of capital fixed assets through lease-purchase or installment-purchase contracts. This account must be used with an offsetting entry to GL Code 3221. (Used only in general, special revenue, capital projects, and expendable trust funds.)
6515	Bad Debts Expense This account is used to record the expense recognized in the process of valuing accounts receivable which had revenue as the offsetting entry. It indicates the portion of receivables which is estimated never to be collected. (Used only in enterprise, internal service, expendable and pension trust funds.)
6516	Cost of Goods Sold This account 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 account 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 fixed asset in an allotted enterprise fund, it is necessary to debit the appropriate fixed 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 account.
6560	Estimated Accrued Expenditures/Expenses This account is used at the end of an appropriation period to record estimated expenditures/expenses for goods and/or services received by June 30 for which the exact amount is not known.
	7000 - AFRS/TAS OPERATING ACCOUNTS
	7100 - IN-PROCESS CONTROL ACCOUNTS
7110	Receipts In-Process This account 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 This account 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.
7130	Warrant Cancellations In-Process This account 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 account is used for all treasury funds to record the amount of all interfund or interagency Journal Vouchers (Form A7) 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.
	9000 - FUND EQUITY ACCOUNTS
9100	Budgetary Control Summary The balance of this account represents offsetting differences for budgetary account entries. This account is the contra-account for GL Code 3100 series, "Estimated Revenues" and GL Code 6100 series "Appropriations and Estimated Expenditures."
9210	Residual Equity Transfers The balance of this account represents residual equity transfers made between funds during the year. This account is to be used in both funds affected by the residual equity transfer.
9220	Prior Period Material Corrections (OFM Only) The balance of this account represents prior period material corrections made to beginning balances in fund equity accounts approved by OFM.
9221	Fund Type Reclassification Changes (OFM Only) The balance of this account represents a fund reclassification from one fund type to another fund type, approved by OFM.
9222	Accounting Policy Changes (OFM Only) The balance of this account represents prior period adjustments resulting from a change in accounting policy, approved by OFM.
9223	Fixed Asset Policy Change The balance of this account represents prior period adjustments resulting from a change in the threshold for capitalization of fixed assets, approved by OFM.
9300	Contributed Capital The balance of this account represents permanent fund capital contributions.
9400	Retained Earnings The balance of this account represents accumulated unrestricted earnings.
9410	Reserved Retained Earnings The balance of the account represents accumulated earnings restricted for specific future purposes. Agencies having a balance in this account at year end will be required to disclose the purpose of the reserve.
9510	Reserved for Encumbrances This account represents the portion of fund balance legally restricted 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 Appropriations."
9513	Reserved for Encumbrances for Reappropriated Capital Appropriations The balance of this account 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 Appropriations The balance of this account is used to record at summary level the balance of encumbrances for biennial operating appropriations 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 account is reversed and encumbrances are recorded at the detail level in GL Code 6410. This account is not used at the end of the biennium.
9530	Reserved for Endowments The balance of this account represents fund balances in trust funds legally restricted for endowment purposes.
9532	Reserved for Endowments - Investment Losses The balance of this account represents accumulated investment losses which will be reduced by limiting future distributions to beneficiary funds.
9540	Reserved for Consumable Inventories The balance of this account represents the portion of fund balance restricted to indicate that consumable inventories do not represent available spendable resources even though they are a component of net current assets. This account is the contra account for GL Code 1410, "Consumable Inventories."
9545	Reserved for Unemployment Compensation The balance of this account represents the portion of fund balances restricted for future payments of unemployment compensation benefits.
9550	Reserved for Retirement Systems The balance of this account represents the portion of fund equities restricted for future payments of retirement pensions.
9551	Reserved for Deferred Compensation The balance of this account represents the portion of fund balance restricted for future payments of deferred compensation to plan participants.
9552	Reserved for Unrealized Gains and Losses on Investments The balance of this account represents accumulated unrealized investment gains and losses which will be realized upon the sale of the investments.
9554	Reserved for Local Government Investment Pool Participants The balance of this account represents the portion of fund balance restricted for future payments to participants of the Local Government Investment Pool.
9556	Reserved for Petty Cash The balance of this account represents the portion of fund balance restricted for petty cash accounts.
9557	Reserved for Investments The balance of this account represents the portion of fund balance restricted to indicate that long-term investments do not represent available spendable resources.
9558	Reserved for Cash and Investments with Escrow Agents and Trustees The balance of this account represents the portion of fund balance restricted to indicate that cash and investments with escrow agents and trustees not offset by deferred revenue or a liability do not represent available spendable resources.
9560	Reserved for Student Loans Receivable (Higher Education Agencies Only) The balance of this account represents the portion of fund balance restricted to indicate that net student loans receivable do not represent available spendable resources even though they are a component of net current assets.
9570	Reserved for Receivables - Long-Term The balance of this account represents the portion of fund balance restricted to indicate that net receivables long-term (GL Codes 1611, 1614, 1619, 1641, 1644, 1649, 1651, 1652, 1653, 1654, 1656) do not represent available spendable resources even though they are a component of net current assets.
9575	Designated for Working Capital (OFM Only) The balance of this account represents the portion of fund balance designated to indicate that working capital does not represent available spendable resources.
9578	Designated for Debt Service The balance of this account represents fund balances in debt service, or a portion of fund equities in enterprise, and internal service funds where resources, although not legally restricted, are expected to be used for the payment of long-term debt principal and interest amounts maturing in future years.
9580	Other Designated Fund Balance The balance of this account represents other designated portions of fund balances. This is primarily used as fund balance in capital projects funds.
9590	Unreserved/Undesignated Fund Balance The balance of this account represents the unreserved and undesignated portion of the excess of assets over liabilities.
9601	Reserved for Members (DRS Only) The balance of this account represents the portion of the fund equities restricted for retirement system member defined benefit account balances.
9603	Reserved for Benefits (DRS Only) The balance of this account represents the portion of the fund equities restricted for future retirement system pension benefit payments.
9608	Reserved for Members Defined Contributions - SIB (DRS Only) The balance of this account represents the portion of the fund equities restricted for retirement system member defined contribution account balances invested with the State Investment Board.
9609	Reserved for Members Defined Contributions - Self-direct (DRS Only) The balance of this account represents the portion of the fund equities restricted for retirement system member defined contribution account balances invested in self-directed options.
	9800 - GENERAL FIXED ASSETS VALUATION ACCOUNTS
9810	Investment in General Fixed Assets - General Fund The balance of this account represents the amount of fund equity in general fixed assets constructed or purchased with general fund monies.
9820	Investment in General Fixed Assets - Special Revenue Funds The balance of this account represents the amount of fund equity in general fixed assets constructed or purchased with special revenue fund monies.
9830	Investment in General Fixed Assets - Capital Projects Funds The balance of this account represents the amount of fund equity in general fixed assets constructed or purchased with capital projects fund monies.
9840	Investment in General Fixed Assets - Expendable Trust Funds The balance of this account represents the amount of fund equity in general fixed assets constructed or purchased with expendable trust fund monies.
	9900 - AFRS CLEARING ACCOUNTS
9910	Current Period Clearing Account (Account Groups Only) This account is used in AFRS as an offset for entering activity to general ledger accounts. The balance of this account should be zero.
9920	Current Period Clearing Account (All Fund Types Except Account Groups) This account is used in AFRS as an offset for entering activity to general ledger accounts. The balance of this account should be zero.
9940	Reserve Clearing Account (DRS Only) This account is used in AFRS as an offset to clear direct transfers between reserve accounts in pension trust funds. The balance of this account is to be zero.
9998	Beginning Balance Clearing Account (OFM Only) This account is used in AFRS for entries to beginning general ledger account balances. The balance of this account should be zero.