Estimated cash disbursements

Estimated 25th month cash disbursements

Estimated encumbrances

Estimated unallotted FTEs

1000 - ASSETS OTHER THAN CAPITAL

1100 - CASH

Cash in Bank

Undeposited Local Cash

Petty Cash

Restricted Cash and Investments - Current Operations

Cash with Fiscal Agents

1200 - INVESTMENTS

Temporary and/or Pooled Cash Investments

Investments with Local Government Investment Pool

Short-Term Portion of Long-Term Investments

Investments

Investments under Reverse Repurchase Agreements

Collateral held under Securities Lending Agreements

Investments in Commingled Trust Funds (SIB Only)

Unamortized Premiums on Investments

Unamortized Discounts on Investments

Commingled Trust Funds Investments (SIB Only)

Commingled Trust Funds Unamortized Premiums on Investments (SIB Only)

Commingled Trust Funds Unamortized Discounts on Investments (SIB Only)

Commingled Trust Funds Valuation Allowance - Investments (SIB Only)

Valuation Allowance - Investments

1300 - SHORT-TERM RECEIVABLES

1310 and 1320 - SHORT-TERM RECEIVABLES

Taxes Receivable

Accounts Receivable

Notes Receivable

Loans Receivable

Commingled Trust Funds Interest Receivable (SIB Only)

Interest and Dividends Receivable

Other Interest Receivable

Unbilled Receivables

Other Receivables

Donations/Pledges Receivable

Investment Trades Pending Receivable

Salaries and Fringe Benefits Receivable

Tax Liens Receivable

1340 - ALLOWANCE FOR UNCOLLECTIBLE SHORT-TERM RECEIVABLES

Allowance for Uncollectible Taxes Receivable

Allowance for Uncollectible Accounts Receivable

Allowance for Uncollectible Notes Receivable

Allowance for Uncollectible Loans Receivable

Allowance for Uncollectible Interest Receivable on Investments

Allowance for Uncollectible Other Interest Receivables

Allowance for Uncollectible Tax Liens Receivable

Allowance for Uncollectible Other Receivables

1350 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL RECEIVABLES

Due from Other Funds - Advances

Due from Federal Government

Due from Other Governments

Due from Other Funds

Due from Other Agencies

Due from Other Funds - Pooled Cash and Investments

Due from Component Units

1380 and 1390 - OTHER SHORT-TERM RECEIVABLES

Premium Estimated Receivables

L & I Self Insurance Receivables

Travel Advances

1400 - INVENTORIES

Consumable Inventories

Donated Inventories

Merchandise Inventories

Work-in-Process Inventories

Raw Materials Inventories

Livestock

1500 - PREPAID EXPENSES

Prepaid Expenses

1600 - LONG-TERM RECEIVABLES

Taxes Receivable

Loans Receivable

Allowance for Forgivable Loans - Nonprofits

Other Receivables

Donations/Pledges Receivables

1640 - ALLOWANCE FOR UNCOLLECTIBLE LONG-TERM RECEIVABLES

Allowance for Uncollectible Taxes Receivable

Allowance for Uncollectible Loans Receivable

Allowance for Uncollectible Other Receivables

1650 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL RECEIVABLES

Due from Federal Government

Due from Other Governments

Due from Other Funds

Due from Other Agencies

Allowance for Forgivable Loans - Other Governments

Due from Component Units

1800 - GENERAL LONG-TERM OBLIGATIONS VALUATION

Amount Available in Debt Service Funds

Amount to be Provided for Retirement of Long-Term Obligations

1900 - OTHER ASSETS

Unamortized Discounts on Bonds Sold

Unamortized Discounts on Certificates of Participation

Investment in Joint Ventures

Deferred Outflows on Pensions

2000 - CAPITAL ASSETS

2100 - NON-DEPRECIABLE CAPITAL ASSETS

Land

Transportation Infrastructure - Modified Approach

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

2200 - BUILDINGS

Buildings and Building Improvements

Allowance for Depreciation - Buildings and Building Improvements

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

Improvements other than Buildings

Allowance for Depreciation - Improvements other than Buildings

Leasehold Improvements

Allowance for Depreciation - Leasehold Improvements

Infrastructure

Allowance for Depreciation - Infrastructure

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

Furnishings and Equipment

Allowance for Depreciation - Furnishings and Equipment

Library Resources

Allowance for Depreciation - Library Resources

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

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

Intangible Assets with Definite Useful Lives

Allowance for Amortization – Intangible Assets

2500 - CONSTRUCTION IN PROGRESS

Construction in Progress

3000 - REVENUES AND OTHER FINANCING SOURCES

3100 - ESTIMATED REVENUES

Approved Estimated Revenues

Estimated Revenue - Original

3200 - ACTUAL REVENUES

Accrued Revenues

Cash Revenues

Gains and Losses on Sales of Capital Assets

Immaterial Adjustments to Prior Periods

Noncash Revenues

Other Financing Sources

Revenue Adjustments/Eliminations (GAAP)

Estimated Accrued Revenues

4300 - CASH IN CUSTODY OF STATE TREASURER

Current Treasury Cash Activity (OST Only)

Warrants Outstanding (OST Only)

Beginning Treasury Cash Balance Administering Agency (OFM Only)

Beginning Treasury Cash Balance - Agency

5000 - LIABILITIES

5100 - SHORT-TERM LIABILITIES

5110 - SHORT-TERM PAYABLES

Accounts Payable

Interest Payable

Claims and Judgments Payable

Annuities Payable (LOT Only)

Contracts Payable

Retained Percentages Payable

Construction Contracts Payable

Current Benefits Claims Payable

Employee Insurance Benefits Payable

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

Matured Bonds Payable

Matured Interest Payable

Investment Trades Pending Payable

Accrued Salaries and Fringe Benefits Payable

Accrued Vacation Leave Payable

Accrued Prizes Payable (LOT Only)

Accrued Sick Leave Payable

Accrued Compensatory Time Payable

Due to Fiscal Agents

Due to Terminated Employees

Due to Deceased Employees' Estates

L & I Retrospective Program Estimated Premium Refund Payables

L & I Claims Administrative Expense Payable

5150 - SHORT-TERM INTERGOVERNMENTAL AND INTRAGOVERNMENTAL PAYABLES

Due to Other Funds - Advances

Due to Federal Government

Due to Other Governments

Due to Other Funds

Due to Other Agencies

Due to Other Funds - Pooled Cash and Investments

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

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

Due to Department of Revenue - Taxes

Due to Primary Government

5160 - SHORT-TERM BONDS PAYABLE

General Obligation (GO) Bonds Payable

Revenue Bonds Payable

Limited Obligation Bonds Payable

Zero-Coupon (GO) Rate Bonds Payable

Other Bonds Payable

5170 - SHORT-TERM INSTALLMENTS AND LEASES PAYABLE

Installment-Purchase Contracts Payable

Lease-to-Own Agreements Payable

Certificates of Participation/Notes Payable

5180 and 5190 - OTHER SHORT-TERM LIABILITIES

Employee Insurance Deductions Payable

EBT Authorized Benefits Payable

Tuition Benefits Payable

Industrial Insurance and Medical Aid Deductions Payable

Savings Bond Deductions Payable

Garnishment Deductions Payable

Deposits Payable

Liability for Unclaimed Property Refunds

Liability for Canceled Warrants/Checks

Deferred Expenditure Recoveries

Obligations under Reverse Repurchase Agreements

Obligations under Securities Lending Agreements

Loans Payable

Other Liabilities

5200 - LONG-TERM OBLIGATIONS

5210, 5220, and 5240 - LONG-TERM PAYABLES

Zero-coupon Bonds - Accreted Interest Payable

Claims and Judgments Payable

Retained Percentages Payable

Accrued Vacation Leave Payable

Annuities Payable (LOT Only)

Accrued Sick Leave Payable

Accrued Compensatory Time Payable

Liability for Deferred Compensation

5250 - LONG-TERM INTERGOVERNMENTAL AND INTRA-GOVERNMENTAL PAYABLES

Due to Federal Government

Due to Other Governments

Due to Other Funds

Due to Other Agencies

Due to Primary Government

5260 - LONG-TERM BONDS PAYABLE

General Obligation (GO) Bonds Payable

Revenue Bonds Payable

Limited Obligation Bonds Payable

Zero-Coupon GO Rate Bonds Payable

Other Bonds Payable

5270 - LONG-TERM INSTALLMENTS AND LEASES PAYABLE

Installment-Purchase Contracts Payable

Lease-to-Own Agreements Payable

Certificates of Participation/Payable

5280 and 5290 - OTHER LONG-TERM OBLIGATIONS

Net Pension Liability

Tuition Benefits Payable

Benefits Claims Payable

Claims Administration Expense Payable (L&I Only)

Deposits Payable

Liability for Unclaimed Property Refunds

Fees Payable

Other Obligations

5900 - OTHER CREDITS

Unamortized Premiums on Bonds Sold

5192, 5265, 5266, 5268, 5283, 5288, 5292, 5294, and 5295 - DEFERRED INFLOWS OF RESOURCES

6000 - BUDGETARY AND EXPENDITURE/EXPENSE CONTROL

6100 - EXPENDITURE AUTHORITY AND ESTIMATED EXPENDITURES

Approved Unallotted Expenditure Authority

Approved Lapsing

6200 - ALLOTMENTS

Approved Allotments

Estimated Unallotted Expenses

6300 - RESERVES

Approved Reserves

6400 - OTHER ALLOTMENT CHARGES

Encumbrances

6500 - EXPENDITURES/EXPENSES

Accrued Expenditures/Expenses

Cash Expenditures/Expenses

Depreciation/Amortization Expense

Amortization Expense

Capital Asset Acquisitions by Lease Agreements or Certificates of Participation

Bad Debts Expense

Cost of Goods Sold

Expense Adjustments/Eliminations (GAAP)

Estimated Accrued Expenditures/Expenses

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

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

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

7000 - AFRS/TREASURY CLEARING

7100 - IN-PROCESS CONTROL

Receipts In-Process

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

Warrant Cancellations In-Process

Journal Vouchers In-Process

9000 - FUND BALANCE AND NET POSITION

Budgetary Control Summary

Nonspendable Permanent Fund Principal

Nonspendable Permanent Funds – Unrealized Gain/Loss

Nonspendable Consumable Inventories

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

Accumulated Earnings (Losses)

Restricted Net Position

Unrestricted Net Position (OFM Only)

Restricted for Unemployment Compensation

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

Restricted for Pensions

Restricted for Deferred Compensation Participants

Restricted for Local Government Pooled Investments Participants

Restricted for Members (DRS Only)

Restricted for Benefits (DRS Only)

Restricted for Members Defined Contributions - SIB (DRS Only)

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

9700 – FUND BALANCE/NET POSITION CHANGES AND CORRECTIONS

9800 - GENERAL CAPITAL ASSETS VALUATION

Investment in General Capital Assets

9900 - AFRS CLEARING

Current Period Clearing (Subsidiary Accounts Only)

Current Period Clearing (All Fund Types Except Subsidiary Accounts)

Reserve Clearing (DRS Only)

Beginning Balance Clearing (OFM Only)

0000 - BUDGETARY & FULL TIME EQUIVALENT (FTE) ACCOUNTS

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.

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.

Estimated 25th month cash disbursements

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

Estimated encumbrances

This GL code is used to record estimated encumbrances.

Estimated unallotted FTEs

This GL code is used to record estimated unallotted FTEs.

Estimated accrued receipts

This GL code is used to record estimated accrued receipts.

Estimated contract expenditures

This GL code is used to record estimated contract expenditures.

Approved estimated FTEs

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

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.

Actual FTEs

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

Accrued FTEs

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

Receivable liquidations

This GL code is used to record receivable liquidations.

FTE liquidations

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

Liability liquidations

This GL code is used to record liability liquidations.

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.

Approved unallotted (Opt. #1 Object)

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

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

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

Adjusted unallotted (Opt. #1 Object)

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

Approved allotments (Opt. #1 Object)

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

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.

Adjusted allotments (Opt. #1 Object)

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

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.

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.

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.

Federal cost allocation expenditures

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

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.

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.

Statistical clearing

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

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.

Undeposited Local Cash

This GL code is used to record cash on hand received by an agency for deposit into a bank account outside the treasury.

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.

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.

Cash with Fiscal Agents

1200 - INVESTMENTS

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.

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.

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.

Investments

This GL code is used to record the cost or par value of long-term securities or other assets that (a) are held primarily for the purpose of income or profit and (b) have present service capacity based solely on the ability to generate cash or to be sold to generate cash.  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).  Fair value adjustments are recorded to “Valuation Allowance – Investments” (GL Code 1280).

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.

Investments under Reverse Repurchase Agreements

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

Valuation Allowance - Investments

This GL code is used to record fair value changes (increases and decreases) relating to investments.

1300 - SHORT-TERM RECEIVABLES

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

1310 and 1320 - SHORT-TERM RECEIVABLES

Taxes Receivable

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

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.

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.

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.

Commingled Trust Funds Interest Receivable (SIB Only)

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

Interest and Dividends Receivable

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

Other Interest Receivable

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

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.

Other Receivables

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

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.

Lease Receivable

The balance of this GL code represents the uncollected portion of leases receivable for state assets leased to individuals or organizations external to the state.

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.

Salaries and Fringe Benefits Receivable

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

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.

Allowance for Uncollectible Taxes Receivable

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

Allowance for Uncollectible Accounts Receivable

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

Allowance for Uncollectible Notes Receivable

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

Allowance for Uncollectible Loans Receivable

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

Allowance for Uncollectible Lease Receivable

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

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.

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.

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.

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

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.

Due from Federal Government

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

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.

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.

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.

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.

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

Premium Estimated Receivables

The balance of this GL code represents the current portion of the estimate of premiums due for industrial insurance and family and medical leave insurance.

L & I Self-Insurance Receivables

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

Travel Advances

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

1400 – INVENTORIES

Consumable Inventories

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

Donated Inventories

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

Merchandise Inventories

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

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.

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.

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

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.

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.

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.

Allowance for Forgivable Loans – Nonprofits

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

Other Receivables

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

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.

Lease Receivable

The balance of this GL code represents the long-term portion of leases receivable for state assets leased to individuals or organizations external to the state.

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.

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.

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.

Allowance for Uncollectible Lease Receivable

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

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

Due from Federal Government

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

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.

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.

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.

Allowance for Forgivable Loans – Other Governments

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

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.

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

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.

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

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 - Bonds.”

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 3221 Revenue Source Code 0868 “Original Issue Discount - COPs.”

Other Noncurrent Assets

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

Investment in Joint Ventures

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

Restricted Net Pension Asset

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.

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.”

Deferred Outflows on Bond Refundings

Deferred Outflows on Hedging Derivative Instruments

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

Deferred Outflows on Pensions

Deferred Outflows on Other Postemployment Benefits

The balance of this GL code represents deferred outflows of resources related to other postemployment benefits (OPEB) arising from certain changes in the net OPEB liability. Amounts deferred are amortized through OPEB expense using subobject BR “Other Postemployment Benefits Expense (Proprietary Accounts Only)” or WR “Other Postemployment Benefits Expense (General Long-Term Obligations Subsidiary Account Only).”

Deferred Outflow on Asset Retirement Obligations

The balance of this GL code represents deferred outflows of resources related to asset retirement costs for resources that will be needed to permanently remove a tangible asset from service.

The deferred charge is amortized using GL code 6512 in proprietary accounts and GL code 6599 in the General Long-Term Obligations Subsidiary Account with Subobject WG “Asset Retirement Obligation Expense.”

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:

2100 – NON-DEPRECIABLE CAPITAL ASSETS

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.

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).

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.

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

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.

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

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.

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.

Leasehold Improvements

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

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.

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.

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

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.

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.

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.

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.

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.

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.

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."

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

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.

2600 - INTANGIBLE RIGHT-TO-USE LEASE CAPITAL ASSETS

Lease Asset – Land

The balance of this GL code represents the present value of the minimum payments expected to be made, at agreement inception, for the state’s right to use another entity’s land.

Allowance for Amortization – Land Lease Asset

The balance of this GL code represents accumulated credits made to reflect the decrease in the useful life of the right to use the underlying asset over the lease term.

Lease Asset – Building

The balance of this GL code represents the present value of the minimum payments expected to be made, at agreement inception, for the state’s right to use another entity’s building or structure.

Allowance for Amortization – Building Lease Asset

The balance of this GL code represents accumulated credits made to reflect the decrease in the useful life of the right to use the underlying asset over the lease term.

Lease Asset – Equipment

The balance of this GL code represents the present value of the minimum payments expected to be made, at agreement inception, for the state’s right to use another entity’s equipment or other assets not specified elsewhere.

Allowance for Amortization – Equipment Lease Asset

The balance of this GL code represents accumulated credits made to reflect the decrease in the useful life of the right to use the underlying asset over the lease term.

3000 - REVENUES AND OTHER FINANCING SOURCES

3100 - ESTIMATED REVENUES

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.

Estimated Revenue - Original

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

3200 - ACTUAL REVENUES

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.

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.

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.)

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.

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.

Other Financing Sources

This GL code is used to record all other financing sources, such as acquisitions of capital assets through lease 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.

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.

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

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.

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.

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.

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.

5100 - SHORT-TERM LIABILITIES

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

5110 - SHORT-TERM PAYABLES

Accounts Payable

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

Interest Payable

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

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.

Annuities Payable (LOT Only)

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

Contracts Payable

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

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.

Construction Contracts Payable

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

Current Benefits Claims Payable

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

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

Matured Bonds Payable

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

Matured Interest Payable

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

Investment Trades Pending Payable

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

Accrued Salaries and Fringe Benefits Payable

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

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.

Accrued Prizes Payable (LOT Only)

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

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.

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.

Due to Fiscal Agents

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

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.

Due to Deceased Employees' Estates

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

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.

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

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.

Due to Federal Government

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

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

Zero-Coupon Bonds Payable

The balance of this GL code represents the issue value maturing within one year.

Zero-Coupon Bonds - Accreted Interest Payable

The balance of this GL code represents the accreted interest on zero-coupon bonds maturing within one year.

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.

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

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.

Lease-to-Own Agreements Payable

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

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.

Right-to-Use Lease Liability

The balance of this GL code represents the current portion of the present value of total future payments of the right to use another entity’s asset, other than subscription-based information technology.

5180 and 5190 - OTHER SHORT-TERM LIABILITIES

Paid Family and Medical Leave Deductions Payable

The balance in this GL code represents the employer’s share and amounts deducted from employees’ pay for paid family and medical leave premiums and surcharges.

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 and the state’s share of health insurance premiums.

EBT Authorized Benefits Payable

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

Long-Term Support Services Deductions Payable

The balance in this GL code represents amounts deducted from employees’ pay for long-term support services premiums.

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.

Net Pension Liability

The balance of this GL code represents the short-term portion of the state’s proportionate share of the liability to retirees, beneficiaries, terminated employees, and current covered employees entitled to benefits provided through defined benefit pension plans.

Other Postemployment Benefits Liability

The balance of this GL code represents the short-term portion of the state’s liability for other postemployment benefits (OPEB) provided to retirees.

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.

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.

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.

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.

Deposits Payable

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

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.

Liability for Canceled Warrants/Checks

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

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.

Obligations under Reverse Repurchase Agreements

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

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.

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.

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

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.

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.

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.

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.

Annuities Payable (LOT Only)

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

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.

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.

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

Due to Federal Government

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

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.

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.

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.

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

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.

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.

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.

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.

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.

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

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.

Lease-to-Own Agreements Payable

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

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.

Right-to-Use Lease Liability

The balance of this GL code represents the long-term portion of the present value of total future payments of the right to use another entity’s asset, other than subscription-based information technology.

5280 and 5290 - OTHER LONG-TERM OBLIGATIONS

Net Pension Liability

The balance of this GL code represents the state’s proportionate share of the liability to retirees, beneficiaries, terminated employees and current covered employees entitled to benefits provided through defined benefit pension plans.

Other Postemployment Benefits Liability

The balance of this GL code represents the long-term portion of the state’s liability for other postemployment benefits (OPEB) provided to retirees.

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.

Benefits Claims Payable

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

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.

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.

Asset Retirement Obligation

The balance of this GL code represents the legally enforceable liability associated with the retirement of a tangible capital asset.

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.

Deposits Payable

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

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.

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.

Other Obligations - Capital Related

The balance of this GL code represents other long-term obligations (other than bonds, leases and COPs) that are related to the acquisition of capital assets (purchased or constructed).

Other Obligations

The balance of this GL code represents long-term portions of other long-term obligations that are not related to the acquisition of capital assets.

5900 - OTHER CREDITS

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 - Bonds."

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 3221 Revenue Source Code 0869 "Original Issue Premium - COPs."

5192, 5265, 5266, 5268, 5283, 5288, 5292, 5294, and 5295 - DEFERRED INFLOWS OF RESOURCES

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

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.

Deferred Inflows on Pensions

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.”

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.”

Deferred Inflows on Hedging Derivative Instruments

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

Deferred Inflows on Irrevocable Split-Interest Agreements

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.

Deferred Inflows on Other Postemployment Benefits

The balance of this GL code represents deferred inflows of resources related to other postemployment benefits (OPEB) arising from certain changes in the net OPEB liability. Amounts deferred are amortized through OPEB expense using subobject BR “Other Postemployment Benefits Expense (Proprietary Accounts Only)” or WR “Other Postemployment Benefits Expense (General Long-Term Obligations Subsidiary Account Only).”

Deferred Inflows on Right-to-Use Leases

The balance of this GL code represents deferred inflows of resources related to future lease payments for state assets leased to individuals or organizations external to the state.

6000 - BUDGETARY AND EXPENDITURE/EXPENSE CONTROL

6100 - EXPENDITURE AUTHORITY AND ESTIMATED EXPENDITURES

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

Approved Allotments

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

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

Approved Reserves

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

6400 - OTHER ALLOTMENT CHARGES

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

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.

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.

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.”

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, using Subobject WB “Amortization.”

This GL code is also used to recognize amortization of deferred outflows on asset retirement obligations recorded in proprietary and trust funds, using Subobject WG “Asset Retirement Obligation Expense.”

Capital Asset Acquisitions by Lease Agreements or Certificates of Participation

This GL code is used to record acquisitions of capital assets through lease agreements 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.

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.) Only used with Subobject WC “Bad Debts.”

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 sub-objects FA through FJ.)

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.

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.

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 in the General Capital Assets Subsidiary Account.  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.”

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. Only used with Subobject PB “Interest.”

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

This GL code is used to recognize amortization of premiums and discounts on debt or equity 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.”

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 in the General Long-Term Obligations Subsidiary Account.  GL Code 6594 is to be offset by an entry to GL Code 5287 “Pollution Remediation Obligation.” Only used with Subobject WE “Pollution Remediation (General Long-Term Obligations Subsidiary Account Only).”

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 in the General Long-Term Obligations Subsidiary Account.  GL Code 6595 is only used with Subobject WR “Other Postemployment Benefits (General Long-Term Obligations Subsidiary Account Only).”

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) in the General Long-Term Obligations Subsidiary Account.  GL Code 6596 is to be offset with an entry to GL Code 1960 “Net Pension Asset.” Only used with Subobject WP “Net Pension Liability Adjustment (General Long-Term Obligations Subsidiary Account Only).”

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 with Subobject WF “Capital Asset Adjustment (General Capital Assets Subsidiary Account Only).”

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

This GL code is used to record the current year adjustment to the state’s net pension liability in the General Long-Term Obligations Subsidiary Account.  GL Code 6598 is only used with Subobject WP “Net Pension Liability Adjustment (General Long-Term Obligations Subsidiary Account Only).”

This GL code is used to recognize asset retirement expenses related to governmental fund type accounts in the General Long-Term Obligations Subsidiary Account. GL Code 6599 is to be offset by an entry to GL Code 5289 “Asset Retirement Obligation.” Only used with Subobject WG “Asset Retirement Obligation (General Long-Term Obligations Subsidiary Account Only).”

7000 - AFRS/CLEARING

7100 - IN-PROCESS CONTROL

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.

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.

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.

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

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

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.

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.

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."

Nonspendable Student Loans Receivable

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

Restricted for Higher Education

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.

Restricted for Education

Restricted for Transportation

Restricted for Bond Covenants

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

Restricted for Other Purposes

Restricted for Human Services

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).

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).

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).

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).

Restricted for Budget Stabilization

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).

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.

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).

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

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.

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.

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.

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.

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.

Restricted for Deferred Sales Tax

The balance of this GL code represents that portion of fund balance that is restricted for deferred sales tax by debt service agreements.

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.

Restricted for Fourth Tier Debt Service

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

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.

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.

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.

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.

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.

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.

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.

Committed for Local Grants and Loans

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.

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

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.

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

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

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."

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.

Reserved for Encumbrances for Continuing Operating Expenditure Authority

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

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).

Accumulated Earnings (Losses)

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

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.

Unrestricted Net Position (OFM Only)

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

Restricted for Unemployment Compensation

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

Restricted for Pensions

The balance of this GL code represents the portion of net position restricted for future pension payments associated with defined benefit plans that are overfunded.

9550 and 9600 – NET POSITION FOR PENSIONS AND OTHER TRUSTS

Restricted for Pensions

Restricted for Deferred Compensation Participants

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

Restricted for Local Government Pooled Investments Participants

Restricted for Custodial

The balance in this GL code represents the amount held in custodial funds for which the GASB Statement No. 84 liability recognition criteria has not been met.

Restricted 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.

Restricted for TAP 3 Annuity (DRS Only)

The balance of this account represents the portion of the fund equities restricted for future retirement system annuity payments. TAP is the State Investment Board’s Total Allocation Portfolio annuity.

Restricted 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.

Restricted 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.

Restricted 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.

Restricted 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.

Restricted 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

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.

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.

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.

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

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

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.

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.

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.

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.