Financial Records System Manual

Appendix C - Subcode Listing & Descriptions
GL Subcode Descriptions - Part 1 (1100-2995)


March 2007
For a quick search of the subcode descriptions, click on the appropriate listing below.

Assets
11xx-1499
Assets
15xx-19xx
Liabilities
20xx-2499
Liabilities
25xx-29xx
Fund Balance
3xxx
Fund Additions
4xxx
Fund Deductions
5xxx
Summary Controls
9xxx

FPI - Cross Reference to the Financial Policy and Procedures Manual - additional information on the referenced codes can be found in the listed chapter of the FPI Manual.
ACCOUNT      
CONTROL   TITLE & DESCRIPTION FPI

1100   CLAIM ON CASH  
    Cash balance of the account; the amount that is available to spend (if positive balance) or the amount that the account is deficit (if negative balance). 11xx is automatically updated when activity is posted against the accounts assets (1xxx, except 1100 cash), liabilities (2xxx), fund additions (4xxx), fund deductions (5xxx), or the sub-ledger accounts revenues and expenses.
1110   RESTRICTED CASH NON-CURRENT  
1111   RESTRICTED CHECKING  
1112   RESTRICTED CASH CURRENT  
   

To be used in the Presentation Fund (01) to record cash and cash equivalents as current or non-current at June 30 per GASB 34. The contra to 1110 and 1112 is 1111. 1100-Claim on Cash is not affected by this entry. This entry is made for financial statement presentation purposes.

 
1120   MONEY MARKET FUNDS  
    Short term (less than 1 year) investment of University funds in Money Market Accounts.
1130   PETTY CASH & CHANGE FUNDS  
    A special fund set up within authorized departments as a means of making limited recurring or small emergency purchases of materials and services for the University or for making change. Due to the decentralized location and handling of petty cash funds, certain procedures, as outlined in FPI Chapter 14, and safeguards are essential. A written request for a petty cash fund should be made by the department head through the dean and vice president to the University Bursar's Office. For use in the 24 or 26 funds only.
1131   CHANGE FUNDS  
    A special fund set up within authorized departments as a means of making change. Due to the decentralized location and handling of change funds, certain procedures, as outlined in FPI Chapter 14, and safeguards are essential. A written request for a change fund should be made by the department head through the dean and vice president to the University Bursar's Office. For use in the 24 or 26 funds only.
1140
SAVINGS ACCOUNTS

Short term (less than 1 year) investment of University funds in Savings Accounts.
1150
CERTIFICATES OF DEPOSIT

Short term (less than 1 year) investment of University funds in Certificates of Deposit.
1151
US TREASURY BILLS

Short term (less than 1 year) investment of University funds in United States Treasury Bills.
1152
US TREASURY NOTES

Short term (less than 1 year) investment of University funds in United States Treasury Notes.
1153
US TREASURY BONDS

Short term (less than 1 year) investment of University funds in United States Treasury Bonds.
1154
PREMIUM/DISCOUNT US TREASURY SECURITIES

The premium or discount on the short term (less than 1 year) investment of University funds in United States Treasury securities. Premiums are the excess over face value that was paid for the security. Discounts are the reduction in face value received for the security.
1155
OTHER LIQUID INVESTMENTS

Other short term (less than 1 year) investments of University funds not defined in other 11xx account controls.
1156   SHORT TERM INVESTMENTS  
    Short term (less than 1 year) investments of University funds for government money markets.  
1160
US GOVERNMENT SECURITIES

Short term (less than 1 year) investment of University funds in United States Government Securities.
1169
REPURCHASE AGREEMENTS

Short term (less than 1 year) investment of University funds in Repurchase Agreements.
1170
CERTIFICATES OF DEPOSIT WITH TRUSTEE

Short term (less than 1 year) investment of University funds in Certificates of Deposit that are held by a trustee for the University.
1173
MONEY MARKET FUNDS WITH TRUSTEE

Short term (less than 1 year) investment of University funds in Money Market Accounts that are held by a trustee for the University.
1176
US GOVERNMENT SECURITIES WITH TRUSTEE

Short term (less than 1 year) investment of University funds in United States Government Securities that are held by a trustee for the University.
1178
REPURCHASE AGREEMENTS WITH TRUSTEE

Short term (less than 1 year) investment of University funds in Repurchase Agreements that are held by a trustee for the University.
1179
UNINVESTED FUNDS

Funds that are held by a trustee for the University that are not invested.
1200-1289
STATE APPROPRIATED SPENDING AUTHORITY

The amount that is appropriated to Colorado State University by the State of Colorado, via the Long Appropriation Bill (Long Bill), to be expended on the specified purpose.
1290
SELF FUNDED INVESTMENTS

Memo recording of self funded investments from other funds. For use by Business & Financial Services, in the 21 or 22 funds only.
1291
SELF FUNDED INVESTMENTS - CONTRA

Contra account control for 1290.
1301
CERTIFICATES OF DEPOSIT

Investment of University funds in Certificates of Deposit for a period of more than 1 year.
1310   RESTRICTED INVESTMENTS  
    To be used in the Presentation Fund (01) to move investments from current unrestricted to non current restricted at June 30 per GASB 34. This entry is made for financial statement presentation purposes.  
1320
US TREASURY NOTES

Investment of University funds in US Treasury Notes for a period of 1 year or more.
1330
US TREASURY BONDS

Investment of University funds in US Treasury Bonds for a period of 1 year or more.
1340
REPURCHASE AGREEMENTS

Investment of University funds in Repurchase Agreements for a period of 1 year or more.
1350
MUTUAL FUNDS

Investment of University funds in Mutual Funds for a period of 1 year or more.
1360
PREFERRED STOCKS

Investment of University funds in Preferred Stocks for a period of 1 year or more.
1370
COMMON STOCKS

Investment of University funds in Common Stocks for a period of 1 year or more.
1380
OTHER INVESTMENTS

Other long term investments of University funds not defined in other 13xx account controls.
1390
CERTIFICATES OF DEPOSIT WITH TRUSTEE

Investment of University funds in Certificates of Deposit for a period of 1 year or more that are held by a trustee for the University.
1391
INVESTMENTS WITH TRUSTEE

Investment of University funds in miscellaneous instruments for a period of 1 year or more that are held by a trustee for the University.
1392
MET LIFE DEFERRED COMPENSATION
    For use by Payroll only.  
1393
MONEY MARKET FUNDS WITH TRUSTEE

Investment of University funds in Money Market Accounts for a period of 1 year or more that are held by a trustee for the University.
1394
VALIC DEFERRED COMPENSATION
    For use by Payroll only.  
1396
US GOVERNMENT SECURITIES WITH TRUSTEE

Investment of University funds in US Government Securities for a period of 1 year or more that are held by a trustee for the University.
1398
REPURCHASE AGREEMENTS WITH TRUSTEE

Investment of University funds in Repurchase Agreements for a period of 1 year or more that are held by a trustee for the University.
1399
PREMIUM/DISCOUNT US TREASURIES

The premium or discount on the long term (1 year or more) investment of University funds in United States Treasury securities. Premiums are the excess over face value that was paid for the security. Discounts are the reduction in face value received for the security.
1400   POOLED INSTALLMENTS - FUTURE DUE  
1401   POOLED INSTALLMENTS - CURRENT DUE  
1402   POOLED INSTALLMENTS - PAST DUE  
   

Pooled receivable accounts for transactions that are part of the ARIES Accounts Receivable installment payment plan.

 
1403   POOLED CONTRACTS RECEIVABLE  
   

Pooled receivable account for ARIES Accounts Receivable transactions that are contracted to be paid by a third party payor.

 
1410
STUDENT ACCOUNTS RECEIVABLE-ARIES

Amounts owed the University by students for tuition, fees, housing and other charges that are billed through the Student Accounts Receivable office via the Student Accounts Receivable System (ARIES).
1411
STUDENT ACCOUNTS RECEIVABLE-ARIES-CONTRA

Distribution of the balance forward, conversion amount, from the Student Receivable System (SRS) to the Student Accounts Receivable System (ARIES), among the funds that bill student customers.
1412
ALLOWANCE FOR DOUBTFUL ACCOUNTS STUDENT RECEIVABLE

Amounts (or reserve) set aside for uncollectible (bad debt expense) student accounts receivable.
1413
ALLOWANCE FOR DOUBTFUL ACCOUNTS STUDENT CONTRA

Distribution of uncollectible Student Accounts Receivable among the funds that bill students.
1414
GENERAL FEES RECEIVABLE

Distribution of general fees among the funds that bill student customers.
1415
COMMERCIAL ACCOUNTS RECEIVABLE-ARIES

Amounts owed the University by customers/non-students for a variety of materials or services performed by a department of the University, billed via the Student Accounts Receivable System (ARIES). Examples include veterinary, soils testing, child care, married student housing and computing services.
1416
COMMERCIAL ACCOUNTS RECEIVABLE-ARIES-CONTRA

Distribution of the balance forward, conversion amount, from the Commercial Accounts Receivable System (CRS) to the Student Accounts Receivable System (ARIES), among the funds that bill commercial customers.
1417
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL RECEIVABLE

Amounts (or reserve) set aside for uncollectible (bad debt expense) commercial accounts receivable.
1418
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL CONTRA

Distribution of uncollectible Commercial Accounts Receivable among the funds that bill non-students.
1420
COMMERCIAL ACCOUNTS RECEIVABLE

Amounts owed the University by customers/non-students for a variety of materials or services performed by a department of the University. Examples include veterinary, soils testing, child care, married student housing and computing services. These charges are billed via Sales/Service invoices through the Commercial Accounts Receivable office - Commercial Accounts Receivable System (CRS).
1421
COMMERCIAL ACCOUNTS RECEIVABLE CONTRA

Distribution of Commercial Accounts Receivable among the funds that bill customers/non-students.
1422
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL RECEIVABLE

Amounts (or reserve) set aside for uncollectible (bad debt expense) commercial accounts receivable.
1423
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL CONTRA

Distribution of uncollectible Commercial Accounts Receivable among the funds that bill customers/non-students.
1424
CASHIER ADJUSTMENT COMMERCIAL ACCOUNTS RECEIVABLE

An adjustment to a particular customers/non-student account with Commercial Accounts Receivable, made by the Cashier's Office.
1425
TRAVEL EXPENSE ADVANCE

Amounts advanced to University travelers for out of pocket expenses to be incurred, but not covered by the Diners' Club Card. Expenses may include registration fees, tips, taxi fares, road tolls, meals or other charges not payable by credit card. For use by Business & Financial Services only.
1426
PAYROLL ADVANCE PAYBACK

For use by Payroll only.
1427
ATHLETIC CARD PAYROLL DEDUCTION

Amounts owed the Athletic Department for season tickets that will be paid via CSU payroll deduction.
1428
SHORT CHECKS

Amounts owed the University for checks that have not been honored by the person's bank and returned to the University as unpaid.
1429
RECEIVABLE FROM VENDORS

Amounts owed the University for paid goods that have been returned by the University to the ordering company or a price adjustment. Also referred to as a credit memo.
1430
STUDENT HEALTH RECEIVABLE - STUDENT ACCOUNTS RECEIVABLE

Amounts owed the Student Health Center that hasn't been billed through Student Accounts Receivable. For use by Student Health only.
1431   INJURY LEAVE RECEIV  

Amounts owed the University for injury leave. For use by Payroll only.
1432   THIRD PARTY RECEIVABLE  
    Amounts owed the University from third party insurance companies. For use by Hartshorn Health Service only.  
1435
COLLECTION COSTS RECEIVABLE
    Amounts owed the University for collection agency costs from students who have received either a Perkins or Health Professions Student Loan.  
1436
COLLECTION COSTS RECOVERED

Contra account control for 1435.
1437
OTHER RECEIVABLES

Receivables owed the University not defined in other 14xx account controls.
1438
ALLOWANCE FOR DOUBTFUL ACCOUNTS OTHER

Amounts (or reserve) set aside for other uncollectible (bad debts) receivables not defined in other 14xx account controls.
1439
CREDIT CARD DELAY RECEIVABLE

Accounts Receivable Credit Card Delay is to be used by university departments who will function as credit card merchants. A receivable will be recorded for the time delay from the time the credit card receipt is recorded at the bank until the time the bank credits the merchant for the cash. This accounts receivable will be considered a Commercial Accounts Receivable and will be a short-term receivable.
1440
INTRA FUND RECEIVABLES - SAME AGENCY

Amounts owed the University from another CSU Cost Center within the same COFRS fund and agency.
1441
INTER FUND RECEIVABLES - SAME AGENCY

Amounts owed the University from another CSU Cost Center assigned to a different COFRS fund, but another State Agency.
1442
INTRA CSU SYSTEM SHORT TERM RECEIVABLES

Amounts owed the University from the Board of Governor's of the Colorado State University System or the University of Southern Colorado, due less than 1 year.
1445
INTRA CSU SYSTEM LONG TERM RECEIVABLES

Amounts owed the University from the Board of Governor's of the Colorado State University System or the University of Southern Colorado, due in 1 year or more.
1446
INTRA FUND RECEIVABLES - OTHER AGENCY

Amounts owed the University from another cost center within the same COFRS fund, but another State agency.
1447
INTER FUND RECEIVABLES - OTHER AGENCY

Amounts owed the University from another cost center that has neither the same COFRS fund nor agency.
1448
INTER FUND LONG TERM RECEIVABLES - OTHER AGENCY

Amounts owed the University from another cost center that has neither the same COFRS fund nor agency, due in one year or more.
1449
INTER FUND RECEIVABLE COLLEGE OPPORTUNITY FUND

Amounts owed to the University from the State of Colorado for the College Opportunity Fund.
1450
BILLED RECEIVABLES – FEDERAL AGENCIES
1451
BILLED RECEIVABLES – COLORADO HIGHER EDUCATION AGENCIES
1452
BILLED RECEIVABLES – COLORADO NOT HIGHER EDUCATION AGENCIES
1453
BILLED RECEIVABLES – PRIVATE & LOCAL AGENCIES

Amounts owed the University for Contract & Grants that have been billed.
1460
UNBILLED RECEIVABLES – FEDERAL AGENCIES
1461
UNBILLED RECEIVABLES – COLORADO HIGHER EDUCATION AGENCIES
1462   UNBILLED RECEIVABLES – COLORADO NOT HIGHER EDUCATION AGENCIES  
1463
UNBILLED RECEIVABLES – PRIVATE & LOCAL AGENCIES

Amounts owed the University for Contract & Grants that have not yet been billed.
1464   UNBILLED RECEIVABLES – FEDERAL AGENCIES CONTRA  
    Contra account control to 145x or 146x.  
1468   STUDENT LOANS RECEIVABLE CURRENT  

Amounts owed the University by students who have received a student loan awarded by Colorado State University and collected through the University's Student Loans Receivable office, due less than 1 year. Loan programs include Perkins, Health Professions, Webster-Barnes and Short-Term Consolidated Loans.
1469
STUDENT LOANS RECEIVABLE VETERINARY MEDICINE

Amounts owed the University from students enrolled in the Graduate Professional Veterinary Medicine Program for Perkins student loans.
1470
STUDENT LOANS RECEIVABLE NONCURRENT

Amounts owed the University by students who have received a student loan awarded by Colorado State University and collected through the University's Student Loans Receivable office, due in 1 year or more. Loan programs include Perkins, Health Professions, Webster-Barnes and Short-Term Consolidated Loans.
1471
LOAN PRINCIPAL COLLECTED

Total principal amount collected since the inception of the loan program.
1472
PRINCIPAL CANCELED TEACHER DEFERRED

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a teacher cancellation on a National Defense Loan received prior to June 1972.
1473
PRINCIPAL CANCELED TEACHER DIRECT

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received teacher cancellations on National Direct Student Loans/Perkins Loans received after June 1972.
1474
PRINCIPAL CANCELED DEATH

Principal loan balance that has been canceled from the inception of the loan program due to the death of the borrower
1475
PRINCIPAL CANCELED DISABILITY

Principal loan balance that has been canceled from the inception of the loan program due to the long term disability of the borrower.
1476
PRINCIPAL CANCELED BANKRUPTCY

Principal loan balance that has been canceled from the inception of the loan program due to the bankruptcy of the borrower.
1477
PRINCIPAL CANCELED MILITARY

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to military service.
1478
PRINCIPAL ADJUSTMENT OTHER

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to reasons not defined in other 147x account controls.
1479
PRINCIPAL CANCELED PEACE CORPS

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to service in the Peace Corps or VISTA program.
1480
PRINCIPAL CANCELED LAW ENFORCEMENT

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to service in law enforcement professions.
1481
INTEREST RECEIVABLE STUDENT LOANS

Amounts owed the University by borrowers for interest that has accrued on principal loan amounts due.
1482
DEFAULTED LOAN US GOVERNMENT

Student loan balances turned over to the US Government for collection due to the borrower defaulting (non-payment) on a student loan.
1483
ALLOWANCE FOR UNCOLLECTED LOANS

Amounts (or reserve) set aside for uncollectible (bad debt expense) student loans receivable.
1484
DEFAULTED WRITE OFF

Student loan balances written off the University's accounting records. These loans have been deemed uncollectible
1485
LATE PAYMENT CHARGE RECEIVABLE LOANS

Amounts owed the University for late payment charges from students who have received either a Perkins or Health Professions Student Loan.
1486   ALLOWANCE FOR CURRENT LOAN RECEIVABLES  
    Amounts (or reserve) set aside for uncollectible (bad debt expense) current student loans receivable.  
1487
STUDENT LOANS RECEIVABLE NEGATIVE PAYMENT

An adjustment to a particular student's loan account with Student Loans Receivable, made by the Cashier's Office.
1488
STUDENT LOANS CLEARING CONSOLIDATED LOAN

Funds received by the Cashier's Office prior to disbursement by Student Loans Receivable to Short-Term Student Loan principal, interest and late fees.
1489
STUDENT LOANS CLEARING PERKINS & HEALTH PROFESSIONS LOANS

Funds received by the Cashier's Office prior to disbursement by Student Loans Receivable to Perkins and/or Health Professions Loans principal, interest, late fees and collection costs.
1490   PRINCIPAL ASSIGNMENT DISABILITY  
    Principal loan balance that has been assigned to the federal government due to disability of the borrower.  
1492
PRINCIPAL CANCELED TEACHING

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to teaching services in specific subject matters.
1493
PRINCIPAL CANCELED CHILD CARE

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to child/family/early intervention services.
1494
PRINCIPAL CANCELED NURSING

Principal loan balance that has been canceled from the inception of the loan program for borrowers who have received a cancellation due to nursing/medical technician services.
1495
LONG TERM RECEIVABLE

Amounts owed the University where a written contract or promissory note exists detailing the loan terms and repayment schedule.
1496
ALLOWANCE FOR UNCOLLECTIBLE NOTES

Amounts (or reserve) set aside for uncollectible (bad debt expense) notes receivable.
15xx
INVENTORIES

Goods or materials held for issue or sale, held in a warehouse or storeroom for transfer to a user, and all goods to be consumed as a product or service, which are to be issued to a University department or outside agency.

151x GENERAL MATERIALS & SUPPLIES

Inventories not otherwise identified in other 15xx account controls.

152x TEXTBOOKS

Bookstore textbook inventory.

1530 FOOD & FOOD SUPPLIES

Food and food supply inventory.

1540 DRUGS & MEDICINE
1541
IMMUNIZATION INVENTORY

Drug and medical supply inventory.

1550 LIVESTOCK INVENTORY

Livestock inventory.

1555 SEMEN INVENTORY

Animal semen inventory held by the Equine Sciences program.

1560 SURPLUS PROPERTY

University property that is obsolete, surplus or damaged that is being held by the Purchasing Department prior to being sold.

1570 OIL & PETROLEUM INVENTORY

Oil and petroleum inventory held by the Facilities Management Department.

1580 WORK IN PROCESS

Inventories and labor incorporated into products for customers or other departments but which have not been billed out.

159x INVENTORY OUT CONTRA

Goods or materials removed from inventory for sales. This account control is closed to 1510-1570 at year-end.
1600
SUSPENSE CLEARING

Batch transactions with an invalid account or subcode are processed by the FRS System to a clearing account (suspense). 1600 is the total of all transactions currently in suspense. Must have a zero balance at fiscal year-end. For use in the Suspense (20) Fund only.
1610
CASHIER CLEARING

Temporary clearing account for cashier activity. Must have a zero balance at fiscal year-end.
1620
PAYROLL CLEARING

Temporary clearing account for payroll activity. Must have a zero balance at fiscal year-end.
1621
COBRA CLEARING

Temporary clearing account for payroll activity related to the Consolidated Omnibus Budget Reconciliation Act (COBRA). Must have a zero balance at fiscal year-end.
1622
FACULTY/ADMINISTRATIVE PROFESSIONAL LEAVE WITHOUT PAY CLEARING

Temporary clearing account for payroll activity related to faculty or administrative professional leave without pay. Must have a zero balance at fiscal year-end.
1623
STATE CLASSIFIED LEAVE WITHOUT PAY CLEARING

Temporary clearing account for payroll activity related to state classified employee leave without pay. Must have a zero balance at fiscal year-end.
1625
IMPREST PAYROLL CLEARING

Temporary clearing account for payroll activity related to the payroll imprest bank account. Must have a zero balance at fiscal year-end.
1626   ER COSTING  
1627   ER BALANCING  

For use by Payroll only.
1630
MISCELLANEOUS SERVICE CLEARING

Temporary clearing account for miscellaneous items not otherwise defined in another 16xx account control. Must have a zero balance at fiscal year-end.
1631
RESEARCH EQUIPMENT LEASE PROGRAM CLEARING

Temporary clearing account for the Research Equipment Lease Program. Must have a zero balance at fiscal year-end.
1635
ATHLETIC TRAVEL CLEARING

Temporary clearing account for athletic travel activity. Must have a zero balance at fiscal year-end.
1636
TRAVEL ADVANCE RECEIVABLE CLEARING

Temporary clearing account for travel advance activity. Must have a zero balance at fiscal year-end.
1640
UNIDENTIFIED CHECK CLEARING

Temporary clearing account for unidentified check activity. Must have a zero balance at fiscal year-end.
1645
FINANCIAL AID CLEARING

Temporary clearing account for financial aid activity. Must have a zero balance at fiscal year-end.
1655
BANK CORRECTION CLEARING

Temporary clearing account for bank correction and credit card activity. Must have a zero balance at fiscal year-end.
1660   ARIES CASH CLEARING  
   

Clearing account used for payment receipts. For use by ARIES Accounts Receivable and CashNet.

 
1661   RETURNED CHECK CLEARING  
   

Clearing account used for the ARIES Accounts Receivable refunds interface to FRS.

 
1662   CONTRACTS CLEARING  
   

Clearing account used by ARIES Accounts Receivable to move charges from the student to their third party sponsor.

 
1663   UNAPPLIED PAYMENTS  
1664   UNAPPLIED FINANCIAL AID  
1665   UNAPPLIED EXEMPTIONS  
1666   UNAPPLIED REFUNDS  
1667   UNAPPLIED DEPOSITS  
1668   UNAPPLIED INSTALLMENTS  
   

Clearing accounts used by ARIES Accounts Receivable in the payment application process.

 
1680
PAYEE CLEARING ACCOUNT

Temporary clearing account for checks cashed by CSU that should be paid to another payee. Must have a zero balance at fiscal year-end.
1710
PREPAID INSURANCE

Advance payment of insurance expenses that benefit future fiscal years.
1720
PREPAID POSTAGE

Advance payment of postage expenses that benefit future fiscal years.
1730
PREPAID LEASES

Advance payment of lease expenses that benefit future fiscal years.
1740
OTHER PREPAIDS

Advance payment of other expenses that benefit future fiscal years, not defined in another 1700-1739 account control.
1750
OTHER DEPOSITS

University funds on deposit with outside agencies, sponsors or individuals. Examples include facility rent, phone, conference and other miscellaneous deposits.
1760
DEFERRED CHARGES

Advance payment of summer session non-payroll expenses. For use in 13 & 25 funds only.
1761
INTERGOVERNMENTAL TRANSACTIONS UNDISTRIBUTED CHARGES

Temporary clearing account for intergovernmental transactions (IT) activity with another State of Colorado agency. Must have a zero balance at fiscal year-end.
1780
PREPAID SPONSOR EXPENSE  

Used to record a prepaid expense on a sponsored program account. Used when the account is overspent, but additional funds are expected from the sponsoring agency.
179x
DEPOSITS
  1793 DEPOSIT WITH SPECIAL BANK ACCOUNT  
  1794 DEPOSIT WITH UNITED BANK  
  1795 DEPOSIT WITH TRUSTEE  
  1796 INVESTMENT HELD BY FOUNDATION  
  1797 DEPOSIT WITH FOUNDATION  

University cash on deposit with third parties.
18xx   CAPITAL ASSETS  

Tangible or physical property of the University that are of a permanent or relatively fixed nature that benefit a program for more than one year.
  1801 LAND  

The direct cost of land acquisition, legal fees, and site preparation costs and the cost of demolishing unwanted structures on the land.
  1802 LAND-CAPITAL LEASE  

The direct cost of land acquisition when land is leased thru a lease/purchase arrangement.
  1804 ACCUMULATED DEPRECIATION IMPROVEMENTS TO LAND  

The cost associated with improvements to land losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1805 DEPRECIABLE IMPROVEMENTS TO LAND  

All depreciable improvements to land costing in excess of $50,000, including utility lines, streets, sidewalks, parking areas landscaping, fencing, etc.
  1806 INVESTMENT LEASEHOLD LAND  

Permanent improvements by the tenant to leased land that is in excess of $50,000. Examples include parking lot surfacing.
  1807 ACCUMULATED DEPRECIATION LEASEHOLD LAND  

The cost associated with leasehold land losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1808 NON-DEPRECIABLE IMPROVEMENTS TO LAND  

All non-depreciable improvements to land costing in excess of $50,000, including utility lines, streets, sidewalks, parking areas landscaping, fencing, etc.
  1809 BUILDINGS CAPITAL LEASE  

To record building acquisition when the building is leased thru a lease/purchase arrangement.
  1810 BUILDINGS & IMPROVEMENTS  

All structural elements of buildings, including the shells and components such as heating, air-conditioning, and elevators. Equipment that is merely attached or fastened to the building should be classified as equipment to the extent feasible. Structural remodeling and additions costing in excess of $50,000 completed subsequent to the original building construction should be included under buildings as improvements to buildings.
  1811 INVESTMENT LEASEHOLDS BUILDINGS  

Permanent improvements by the tenant to leased buildings that are in excess of $50,000. Examples include interior walls, plumbing and electrical wiring.
  1812 ACCUMULATED DEPRECIATION BUILDINGS  

The cost associated with buildings acquired thru direct purchase losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1813 ACCUMULATED DEPRECIATION LEASEHOLD BUILDINGS  

The cost associated with leasehold buildings losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1814 ACCUMULATED DEPRECIATION BUILDINGS CAPITAL LEASE  

The cost associated with buildings acquired thru a lease/purchase arrangement losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1815 UNAMORTORTIZED BOND ISSUE COSTS  

Bond Issuance Costs incurred at the time of the bond sale. Bond issuance costs include bond insurance, underwriting costs and other costs associated to issuance of the bond. Annually, over the life of the bond, a percentage of the Unamortized Bond Costs will be recorded as an expense reducing this account control.
  1820 EQUIPMENT SEPARATE FROM BUILDING  

Value of equipment separate from buildings.
  1821 EQUIPMENT UNIVERSITY TITLE  

Items that are not considered an integral part of a University building are nonexpendable, do not lose their identity through incorporation into a more complex unit, and have a unit cost of $5,000 (state or federally funded) and a useful life of more than one year. Examples are machinery (which is not part of a building's mechanical system); furniture and furnishings; instructional and research equipment; athletic and recreational equipment; household, hospital and library equipment; aircraft and watercraft. This equipment will be assigned a CSU property decal.
  1822 ACCUMULATED DEPRECIATION EQUIPMENT SEPARATE FROM BUILDINGS  

The cost associated with equipment separate from buildings losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1823 EQUIPMENT IN PROCESS  
    Capitalized costs associated with equipment.  
  1824 21 FUND INTERNAL CAPITAL CONSTRUCTION  

Capital construction projects funded from internal sources. For use by Business & Financial Services in the 21 fund only.
  1825 VEHICLES $5000 OR MORE  

Value of University-owned vehicles costing $5000 or more.
  1826 SOFTWARE  

The cost associated with the purchase or contractual development of computer software. Software purchased, as part of an existing hardware system that cannot be readily assigned a separate cost should be capitalized as part of the computer equipment.
  1827 SOFTWARE CAPITAL LEASE  

The cost associated with the purchase of software acquired thru a lease/purchase arrangement.
  1828 ACCUMULATED DEPRECIATION SOFTWARE - CAPITAL LEASE  

The cost associated with software acquired thru a lease/purchase arrangement losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1830 ACCUMULATED DEPRECIATION EQUIPMENT  

The cost associated with equipment losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.

1831 ACCUMULATED DEPRECIATION SOFTWARE

The cost associated with software losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.

1832 ACCUMULATED DEPRECIATION VEHICLES

The cost associated with vehicles losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1833 VEHICLES - CAPITAL LEASE  
    To record vehicle ($5000 or more) acquisitions when the vehicle is leased thru a capital lease/purchase agreement.  
  1834 ACCUMULATED DEPRECIATION VEHICLES - CAPITAL LEASE  
    To record accumulated depreciation for vehicles ($5000 or more) acquired thru a capital lease/purchase agreement.  
  1840 ACCUMULATED DEPRECIATION EQUIPMENT CAPITAL LEASE  

To record accumulated depreciation for equipment acquired thru a capital lease/purchase agreement.

1841 EQUIPTMENT CAPITAL LEASE

To record equipment acquisition when equipment is leased thru a lease/purchase arrangement.

1842 CONDITIONAL TITLE EQUIPMENT

Equipment with a construction and/or acquisition cost of $5,000 or more having a useful life of more than one year, where the University does not have final title to the equipment.

1843 CONDITIONAL TITLE EQUIPMENT DROPPED PROJECTS

Non-federal equipment with a construction and/or acquisition cost of $5,000 or more having a useful life of more than one year, where the University does not have final title to the equipment.

1844 FEDERAL OWNED EQUIPMENT

Equipment with a construction and/or acquisition cost of $5,000 or more having a useful life of more than one year, funded by federal resources. The federal agency retains title to this equipment.
  1845 FEDERAL OWNED EQUIPMENT CONTRA  

Contra account control for 1844.
  1846 NONFEDERAL SPONSOR OWNED EQUIPMENT  

Equipment with a construction and/or acquisition cost of $5,000 or more having a useful life of more than one year, funded by a non-federal government sponsor. The sponsor retains title to this equipment.
  1847 NONFEDERAL SPONSOR OWNED EQUIPMENT CONTRA  

Contra account control for 1846.
  1848 FEDERAL GOVERNMENT FURNISHED EQUIPMENT  

Value of equipment furnished to the University at no cost but remains federal owned equipment. Recorded on CSU's books for control of equipment.
  1849 FEDERAL GOVERNMENT FURNISHED EQUIPMENT CONTRA  

Contra account control for 1848.
  1850 LIBRARY BOOKS  

Collections of books, bound periodicals acquired for the Morgan Library collection.
  1851 FILM LIBRARY  

Collections of films, slides & audio visual materials acquired for the Morgan Library collection.
  1852 ACCUMULATED DEPRECIATION LIBRARY BOOKS  

The cost associated with library books losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1853 ACCUMULATED DEPRECIATION FILM LIBRARY  

The cost associated with the film library losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
  1854 NON-DEPRECIABLE COLLECTIBLE OBJECTS  

The cost associated with the acquisition, by purchase, gift, creative/artistic endeavor or other means, of non-depreciable assets that are considered works of art, historical treasures or collectable objects.
  1855 DEPRECIABLE COLLECTIBLE OBJECTS  

The cost associated with the acquisition, by purchase, gift, creative/artistic endeavor or other means, of depreciable assets that are considered works of art, historical treasures or collectable objects.
  1856 ACCUMULATED DEPRECIATION COLLECTIBLE OBJECTS  

The cost associated with art, historical treasures or collectable objects losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
1860-1889   CONSTRUCTION IN PROGRESS  

Various capitalized costs associated with constructing a building funded through Capital Construction.
  1860 ARCHITECT/ENGINEERING FEES  
  1861 ENGINEERING SERVICES  
  1862 MATERIALS TESTS  
  1863 SURVEYS  
  1864 SITE INVESTIGATION  
  1865 INSPECTION  
  1866 CONTROLLED MAINTENANCE FEES  
  1867 STRUCTURE NEW  
  1868 STRUCTURE REMODEL  
  1869 SITE WORK CONSTRUCTION  
  1870 LANDSCAPE  
  1871 UTILITIES CONSTRUCTION  
  1872 CAPITALIZED INTEREST  
  1873 EQUIPMENT FIXED  
  1874 EQUIPMENT MOVEABLE  
  1875 EQUIPMENT MOVEABLE UNDER $5000  
  1876 ADMINISTRATIVE EXPENSE  
  1877 INSURANCE  
  1878 MISCELLANEOUS FEES  
  1879 CONSTRUCTION INCOMPLETE PROJECT  
  1880 LAND/LAND IMPROVEMENTS NOT IN SERVICE  
  1881 BUILDINGS/BUILDING IMPROVEMENTS NOT IN SERVICE  
  1882 EQUIPMENT NOT IN SERVICE  
  1883 LEASED EQUIPMENT NOT IN SERVICE  

The University has received title to these assets but they have not been placed in service in the current fiscal year.
  1890 OTHER FIXED ASSETS  

Other assets not otherwise identified in another 18xx code.
  1891 ACCUMULATED DEPRECIATION OTHER FIXED ASSETS  

The cost associated with other fixed assets losing their value. The costs of such assets are expended in a systematic manner over the useful life of the asset.
19xx   DUE FROM...  

Receivable from inter-fund borrowing used to provide temporary working capital. Short term due from is defined as less than 1 year. Long term due from is defined as 1 year or more. See also 29xx - Due To. Journal entry must be formatted:

Debit 0Axxxx-19BC or 0Axxxx-29BC
Credit 0Bxxxx-29AC or 0Bxxxx-19AC

  1910 DUE FROM CURRENT APPROPRIATED FUNDS SHORT TERM  
  1920 DUE FROM CURRENT SELF FUNDED ACTIVITIES SHORT TERM  
  1930 DUE FROM CURRENT RESTRICTED FUNDS SPONSORED SHORT TERM  
  1940 DUE FROM CURRENT RESTRICTED FUNDS GIFT FUND SHORT TERM  
  1950 DUE FROM STUDENT LOAN FUND SHORT TERM  
  1970 DUE FROM PLANT FUNDS SHORT TERM  
  1980 DUE FROM WORK ORDER LEDGER SHORT TERM  
  1990 DUE FROM AGENCY FUND SHORT TERM  
  1915 DUE FROM CURRENT APPROPRIATED FUNDS LONG TERM  
  1925 DUE FROM CURRENT SELF FUNDED ACTIVITIES LONG TERM  
  1935 DUE FROM CURRENT RESTRICTED FUNDS SPONSORED LONG TERM  
  1945 DUE FROM CURRENT RESTRICTED FUNDS GIFT FUND LONG TERM  
  1955 DUE FROM STUDENT LOAN FUND LONG TERM  
  1975 DUE FROM PLANT FUNDS LONG TERM  
  1985 DUE FROM WORK ORDER LEDGER LONG TERM  
  1995 DUE FROM AGENCY FUND LONG TERM  
2020   TAX COLORADO SALES  

Colorado sales tax collected from taxable retail sales.
2022   TAX FORT COLLINS SALES  

Fort Collins sales tax collected from taxable retail sales.
2023   TAX LARIMER COUNTY  

Larimer County open space tax collected from taxable retail sales.
2024   TAX FEDERAL INCOME  

Amount owed to the Federal government for federal income taxes on unrelated business income. Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.
2026   TAX COLORADO INCOME  

Amount owed to the State of Colorado for state income taxes on unrelated business income. Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.
2028   TAX OTHER JURISDICTIONS  

Amount owed to other taxing jurisdictions on unrelated business income. Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.
2029   TAX OTHER RAPTOR CENTER  
    Amount owed to the Raptor Center taxing jurisdictions on unrelated business income.
Consult with the Tax Accountant in Business & Financial Services prior to using this subcode.
 
2030   TAX FORT COLLINS TOURISM  

Fort Collins Lodging Tax collected from the purchase price paid for rooms and accommodations within the Fort Collins city limits.
2050   HOUSING DEPOSITS - UNIVERSITY APARTMENTS  

Security/housing deposits on the rental of University apartments.
2051   HOUSING DEPOSITS - RESIDENCE HALLS  

Security/housing deposits on the rental of a unit in the University residence halls.
2052   AGENCY DEPOSITS  

Amounts on deposit with CSU held on behalf of outside agencies, sponsors or individuals.
2053   HOUSING DEPOSITS - PINGREE PARK  

Security/housing deposits on the rental of a unit at Pingree Park.
2054   HEALTH CARE PREMIUM SUBSIDIES  
    Liability for health care premium refunds due to eligible DCP retirees at the rate of $200 per month or actual cost of the insurance and for subsidized health care premiums for retired PERA faculty.  
2060   OTHER DEPOSITS  

Other amounts on deposit with the University, not otherwise defined in account controls 205x, including key, breakage, conference and special course deposits.
2061   ODD YEAR SSC FEE  
2062   EVEN YEAR SSC FEE  
    Rental accounts Student Support Contribution (SSC) fees to be paid to CCHE. For use by the Division of Continuing Education only.  
2065   DEPOSITS HELD FOR OTHERS-NON-CURRENT  
   

Other amounts on deposit with the University, held for one year or more.

 
2070   STUDENT HEALTH INSURANCE BASIC  

Amounts owed for prepaid basic health insurance premiums.
2071   STUDENT HEALTH INSURANCE MAJOR  

Amounts owed for prepaid major health insurance premiums.
2100   ACCOUNTS PAYABLE  

Amounts owed to University vendors, for the purchase of goods or services made on purchase orders (PO's), authorizations for expenditures (AFE's) and travel documents. For use by Accounts Payable only.
2101   OTHER PAYABLES  

Amounts owed to outside creditors or agencies, not otherwise defined in another 21xx account control.
2102   ESCHEAT LIABILITY  

Amounts to be turned over to the State of Colorado resulting from unclaimed credit balances on Student, Commercial, or Loan Accounts Receivables.
2103   YEAR END PAYABLES  

Accounts payable set up at fiscal year-end for goods and services received in the prior fiscal year, but not paid to the vendor or agency until the new fiscal year. For use by Accounts Payable only.
2104   INTRA FUND PAYABLE - SAME AGENCY  

Amounts owed to another CSU Cost Center within the same COFRS fund and agency.
2105   INTER FUND PAYABLE - SAME AGENCY  

Amounts owed to another CSU Cost Center assigned to a different COFRS fund, but within the same State Agency.
2106   INTRA FUND SYSTEM PAYABLES  

Amounts owed the University from the Board of Governor's of the Colorado State University System or the University of Southern Colorado.
2107   INTRA FUND PAYABLE - OTHER AGENCY  

Amounts owed to another Cost Center within the same COFRS fund but another agency.
2108   INTER FUND PAYABLE - OTHER AGENCY  

Amounts owed to another Cost Center that has neither the same COFRS fund nor agency.
2110   ACCOUNTS PAYABLE - FOREIGN CURRENCY  

Amounts owed to University vendors to be paid in a foreign currency. For use by Accounts Payable only.
2111   PAYABLE TO STUDENTS OR CUSTOMERS  

Amounts owed to University customers due to credit balances on Student, Commercial or Loan Accounts Receivable.
2112   WIRES PAYABLE  
    Amounts owed to University customers for funds to be electronically paid (wire transfers).  
2113   PAYABLE TO STATE OF COLORADO FOR FEMA FIRES  
    Amounts owed to the State of Colorado due to FEMA obligations for a portion of fire expenses initially covered through state funding.  
2130   RETAINAGES - STATE CAPITAL CONSTRUCTION  

Amounts owed to building contractors for the retainage on capital construction projects. The retainage amount will be paid on completion of the building project. For use in the Plant Funds only.
2140   AUTHOR ROYALTIES  

Amounts owed to authors for the use of their works related to telecourses and correspondence study. For use by Continuing Education only.
2150   CURRENT LIABILITIES OTHER  

Amounts owed by the University for the DCP Retiree Medical Liability and the rebate interest/principal, due in less than 1 year.
2200-2399   PAYROLL LIABILITIES  

The sum total of the amounts that have been deducted from employee paychecks for the specified purpose.
  2201 PREPAID INSURANCES  
  2202 FIDELITY DEFINED CONTRIBUTION PROGRAM  
  2203 TIAA/CREF DEFINED CONTRIBUTION PROGRAM  
  2204 VALIC DEFINED CONTRIBUTION PROGRAM  
  2205 DEFAULT DEFINED CONTRIBUTION PLAN  
  2207 STUDENT DEFINED CONTRIBUTION PLAN TIAA/CREF  
  2208 STUDENT TAX SHELTERED ANNUITY TIAA/CREF  
  2209 FACULTY BENEFITS PAY REDUCTION  
  2210 BLUE CROSS/BLUE SHIELD PREMIER PLAN  
  2211 BLUE CROSS/BLUE SHIELD HEALTHY PLAN  
  2212 BLUE CROSS/BLUE SHIELD BASIC PLAN  
  2213 BLUE CROSS/BLUE SHIELD EXCLUSIVE PLAN  
  2214 BLUE CROSS/BLUE SHIELD COMBINED PLAN  
  2215 MET LIFE DEFERRED COMPENSATION  
  2216 VALIC DEFERRED COMPENSATION  
  2217 STATE CLASSIFIED REGULAR LIFE INSURANCE CONTRIBUTION  
  2218 STATE CLASSIFIED REGULAR DENTAL INSURANCE CONTRIBUTION  
  2219 STATE CLASSIFIED REGULAR DISABILITY INSURANCE CONTRIBUTION  
  2220 STATE CLASSIFIED REGULAR HEALTH INSURANCE CONTRIBUTION  
  2223 FHP-COLORADO-STATE CLASSIFIED  
  2225 COLLECTION FEES  
  2226 MISCELLANEOUS DEDUCTIONS FSR  
  2227 MISCELLANEOUS DEDUCTIONS FSR  
  2228 MISCELLANEOUS DEDUCTIONS CO FSR  
  2229 MISCELLANEOUS DEDUCTIONS CO FSR  
  2230 PERA MATCHMAKER 401K STATE CLASSIFIED  
  2231 PERA MATCHMAKER TIAA/CREF STATE CLASSIFIED  
  2232 PERA MATCHMAKER SMITH BARNEY STATE CLASSIFIED  
  2233 PERA MATCHMAKER NORLARCO STATE CLASSIFIED  
  2234 PERA MATCHMAKER VALIC STATE CLASSIFIED  
  2235 PERA MATCHMAKER 457 STATE CLASSIFIED  
  2236 RETIREMENT BENEFIT TRUST 1% DEFINED CONTRIBUTION PLAN  
  2238 FSE #3 (DCL)  
  2239 FSE # 3  
  2240 INDIVIDUAL DUES/MEMBERSHIPS  
  2246 WDPP (NEW JERSEY)  
  2247 UI (NEW JERSEY)  
  2249 MISCELLANEOUS FEES  
  2250 FICA MATCH  
  2251 PRUDENTIAL-PPS  
  2252 AETNA HMO  
  2253 SUSPENSE CLEARING  
  2259 POS HEALTH  
  2260 BLUE CROSS BLUE SHIELD GREEN PLAN  
  2265 415(M) RETIREMENT  
  2266 457 LOAN  
  2269 BLUE CROSS BLUE SHIELD GOLD PLAN  
  2270 FACULTY ROCKY MOUNTAIN HMO R  
  2271    
  2273 PACIFICARE DHMO  
  2274 DEFINED CONTRIBUTION PLAN FIDELITY MATCH  
  2275 DEFINED CONTRIBUTION PLAN TIAA MATCH  
  2276 DEFINED CONTRIBUTION PLAN VALIC MATCH  
  2277 DEFINED CONTRIBUTION PLAN DEFAULT MATCH  
  2278 RETIREMENT BENEFITS TRUST  
  2280 PERA MATCHMAKER 401K OTHER  
  2281 PERA MATCHMAKER TIAA/CREF OTHER  
  2282 PERA MATCHMAKER SMITH BARNEY OTHER  
  2283 PERA MATCHMAKER NORLARCO OTHER  
  2284 PERA MATCHMAKER VALIC OTHER  
  2285 PERA MATCHMAKER 457 OTHER  
  2287 PACIFICARE PPO  
  2288 FERS RETIREMENT MATCH  
  2289 FED CS RETIREMENT MATCH  
  2290 CSU SHORT TERM DISABILITY  
  2292 FIDELITY LOANS  
  2294 UNIVERSITY HEALTH SYSTEM DP  
  2299 NON-CASH MISCELLENEOUS  
  2300 PERA MATCH  
  2301 FEDERAL WITHHOLDING TAXES  
  2302 STATE WITHHOLDING TAXES  
  2303 LOCAL WITHHOLDING TAXES  
  2304 FEDERAL EARNED INCOME CREDIT  
  2305 FEDERAL NONPAYROLL WITHHOLDING TAXES  
  2306 STATE NONPAYROLL WITHHOLDING TAXES  
  2307 FEDERAL INSURANCE COMPENSATION ACT  
  2309 MEDICARE  
  2310    
  2311 PERA EMPLOYEE CONTRIBUTION  
  2312/14    
  2313 OUT OF STATE LOCAL WITHHOLDING TAXES  
  2317 FEDERAL RETIREMENT  
  2318 REQ PREMIUM FACULTY  
  2319 2319 T/A PERSONAL ACCIDENT INSURANCE  
  2320 PERA - LONG TERM CARE  
  2321/22    
  2323 PERA VIP TAX SHELTERED ANNUITY  
  2324 TIAA TAX SHELTERED ANNUITY  
  2325 VALIC TAX SHELTERED ANNUITY  
  2326 STATE DEFINED CONTRIBUTION  
  2327 SMITH BARNEY TAX SHELTERED ANNUITY  
  2328 NORLARCO CREDIT UNION  
  2329 US SAVINGS BONDS  
  2330 PERSONAL CELL PHONE USAGE  
  2331 FEDERAL HEALTH BENEFITS  
  2332 KAISER MEDICAL INSURANCE  
  2333    
  2335 FACULTY HEALTH LO  
  2336    
  2337 DENTICARE FACULTY  
  2338 FACULTY HEALTH HI  
  2339    
  2340 TAKECARE  
  2341 GREAT WEST INSURANCE  
  2342 HEALTH SAVINGS ACCOUNT  
  2343/44    
  2345 FEDERAL OPTIONAL INSURANCE B  
  2346 FEDERAL OPTIONAL INSURANCE C  
  2347    
  2348 TAKECARE FACULTY  
  2349    
  2350 LONG TERM DISABILITY  
  2351 FEDERAL BASIC LIFE  
  2352 FEDERAL OPTIONAL INSURANCE A  
  2353 CAPE INSURANCES  
  2354 CSU PERSONAL ACCIDENT INSURANCE  
  2355 PERA INSURANCE  
  2356 ART LIFE FACULTY  
  2357 STATE DEPENDENT LIFE  
  2358 STATE OPTIONAL LIFE  
  2359 SPOUSE OPTIONAL LIFE  
  2360    
  2361 STATE DENTAL INSURANCE  
  2362 SAN LUIS INSURANCE  
  2363    
  2364 VISION CARE FACULTY  
  2365 FACULTY COMPRECARE  
  2366 HMO COLORADO-HCF  
  2367 FHP COLORADO  
  2368 FEDERAL THRIFT FERSG  
  2369 HSI COMMUNITY HEALTH  
  2370 AFSCME  
  2371 REQ PREMIUM ST  
  2372 CAPE DUES  
  2373 FEDERAL THRIFT LOAN  
  2374 UNITED WAY  
  2375 UNIVERSITY CLUB DUES  
  2376 CSU FOUNDATION  
  2377 CAMPUS RECREATION  
  2378 FACULTY BASIC LIFE  
  2379 FACULTY REIMBURSEMENT ACCOUNT  
  2380 CACHE CARD DEDUCTION  
  2381 STUDENT ACCOUNTS RECEIVABLE  
  2382 STUDENT LOANS RECEIVABLE  
  2383 COMMERCIAL ACCTS RECEIVABLE  
  2384 ATHLETIC TICKETS  
  2385 FOOD SERVICE ASSESSMENT  
  2387 ADULT FITNESS  
  2386 RENT DEDUCTION  
  2388 STATE LONG TERM DISABILITY  
  2389 MISCELLANEOUS DEDUCTIONS  
  2390 STATE FLEX DEPENDENT CARE  
  2391 FEDERAL THRIFT - FERSF  
  2392 FEDERAL THRIFT - FERSC  
  2393/94    
  2395 UNIDENT FACULTY  
  2396 NORLARCO TAX SHELTERED ANNUITY  
  2397 STATE FLEX HEALTH  
  2398 PARKING PERMITS  
2400   ACCRUED PAYROLL & OTHER EXPENSES  

Amounts owed to employees (or others) for goods and services received in the prior fiscal year, but not paid to the employee, vendor or agency until the new fiscal year.
2401   DEFERRED SALARY 9 FOR 12 FACULTY  

A faculty or administrative professional employee on a full-time 9 month appointment may elect to receive his or her pay in 12 equal installments. Typically, this is earned by the employee during the academic year and paid to the employee over the summer months. Deferred salary is the amount earned during the academic year, which will be paid to the employee during the summer.
2402   DEFERRED FRINGE 9 FOR 12 FACULTY  

A faculty or administrative professional employee on a full-time 9 month appointment may elect to receive his or her pay in 12 equal installments. Typically, this is earned by the employee during the academic year and paid to the employee over the summer months. Deferred fringe is the amount expended during the academic year, which will be paid to the employee during the summer.
2403   FRINGE BENEFIT POOL  

Liability incurred by the University to provide fringe benefits to its employees.
2404   INCURRED BUT NOT REPORTED LIABILITY  
2405   LONG TERM PORTION OF CLAIMS & JUDGEMENTS  

Liabilities associated with self insurance programs.
2406   PERFORMANCE PAY RECOVERY  

Amounts assessed to University departments for the Colorado Peak Performance Program for non-base building awards.
2407   PERFORMANCE PAY PAYOUT  

Amounts paid to state classified employees under the Colorado Peak Performance Program for non-base building awards.
2408   CURRENT UNFUNDED LIABILITY  
2409   NONCUR UNFUNDED LIABILITY  

Unfunded liabilities of the University for cost sharing and start up faculty costs. Current liabilities are due in less than 1 year; non current liabilities are due in 1 year or more.
2430   LIABILITY FOR CONTRACT & GRANT DISALLOWANCE  

For use by Business & Financial Services only.
2431   UNCLAIMED CHECKS  

Payroll, Accounts Payable and Cashier checks issued to third parties that have not been cashed.
2440   ACCRUED INTEREST PAYABLE  

Interest that accumulates on a fund's investments, but has not yet been paid.
2480   CURRENT COMPENSATED ABSENCES  

Short term (less than 1 year) liability of accrued annual and sick leave with will be paid to vested University employees upon termination. For use by Business & Financial Services only.
2498   ACCRUED COMPENSATED ABSENCES - ANNUAL LEAVE  
2499   ACCRUED COMPENSATED ABSENCES - SICK LEAVE  

Estimated liability of accrued (earned, but not taken) annual and sick leave that will be paid to vested University employees upon termination, due in 1 year or more. For use by Business & Financial Services only.
2510   DEFERRED TUITION  

Summer Session tuition revenue received in the prior fiscal year that is applicable to the new fiscal year.
2511   ADVANCE - WICHE SUPPORT FEES  

Tuition and fee revenue received on behalf of students enrolled in the Western Interstate Commission for Higher Education (WICHE) Student Exchange Program, which is in excess of the actual tuition and fee assessment.
2515   DEFERRED FEES  

Summer Session fee revenue received in the prior fiscal year that is applicable to the new fiscal year.
2520   DEFERRED DIVISION OF CONTINUING EDUCATION TUITION  
2521   DEFERRED DIVISION OF CONTINUING EDUCATION OTHER  
2522   DEFERRED DIVISION OF CONTINUING EDUCATION TUITION CSFS  
2523   DEFERRED DIVISION OF CONTINUING EDUCATION NON TUITION  

Division of Continuing Education revenue received in the prior fiscal year that is applicable to the new fiscal year.
2524   UNAMORTIZED DISCOUNT  
2525   REFUND ISSUANCE COST  
2526   BOND INSURANCE PREMIUM  
2527   CAPITAL BONDS UNAMORTIZED GAIN/LOSS  

Liabilities incurred as the result on the issuance of bonds on behalf of the University.
2550   DEFERRED HOUSING REVENUE  

Housing revenue received in the prior fiscal year that is applicable to the new fiscal year. Typically this is July rent.
2590   OTHER DEFERRED REVENUE  

Other revenue received in the prior fiscal year which is applicable to the new fiscal year, not otherwise defined in another 25xx account control.
2591   CONVENIENCE CARD DEPOSITS  

Revenues received by the Student Center for the Convenience Card in advance of providing goods or services.
2593   RHAM + PROGRAM  

Revenues received by Food Service for the RHAM+ Program in advance of providing goods or services.
2601   FEDERAL ADVANCES  

Revenues received from Federal agencies, which have not been expended.
2602   STATE ADVANCES  

Revenues received from State of Colorado governmental agencies, which have not been expended.
2603   PRIVATE ADVANCES  

Revenues received from Private agencies or foundations, which have not been expended.
2604   LOCAL ADVANCES  

Revenues received from local government agencies, which have not been expended.
2609   RETURN UNOBLIGATED FUNDS  

Amounts received in excess of expenditures that will be returned to the Contract & Grant or Sponsored Program sponsor.
2610   FUND BALANCE ADVANCE  

Revenues received from Contract & Grant sponsors, which have not been expended.
2611   ADVANCE REQUESTED  

Amounts requested from Contract & Grant sponsors but not yet received.
2612   ADVANCE REQUESTED CONTRA  

Contra account control for 2612.
2800   BONDS PAYABLE NON CURRENT  
2801   BONDS PAYABLE CURRENT  
2820   NOTES PAYABLE NONCURRENT  
2821   NOTES PAYABLE CURRENT  
2840   CAPITAL LEASE PAYABLE NONCURRENT  
2841   CAPITAL LEASE PAYABLE CURRENT  
2850   CERTIFICATES OF PARTICIPATION NONCURRENT  
2851   CERTIFICATES OF PARTICIPATION CURRENT  

Liabilities of the University for long term (to be paid in future fiscal years) debt. Non current debt is due in 1 year or more; current debt is due in less than 1 year.
2802   BONDS PAYABLE PREMIUM/DISCOUNT  

To record the unamortized portion of bonds payable premium/discount.
2803   BONDS PAYABLE UNAMORTIZED GAIN/LOSS  

To record the unamortized portion of bonds payable gain/loss.
2805   BONDS PAYABLE NON-CAPITALIZED NON-CURRENT  

To be used in plant funds to record the proceeds from bond sales and/or certificates of participation that has not been capitalized at June 30 per GASB 34. This entry made for financial statement presentation.
2806   BONDS PAYABLE UNAMORTIZED PREMIUM/DISCOUNT  

To be used in plant funds to record the unamortized premium/discount that has not been capitalized at June 30 per GASB 34. This entry made for financial statement presentation.
2807   BONDS PAYABLE UNAMORTIZED GAIN/LOSS  

To be used in plant funds to record the unamortized refunding gain/loss that has not been capitalized at June 30 per GASB 34. This entry made for financial statement presentation.
2852   CAP UNAMORTIZED CERTIFICATES OF PARTICIPATION PREMIUM/DISC  

To record the unamortized portion of certificates of participation premium/discount.
2860   INTRA CSU SYSTEM LONG TERM PAYABLE  

Amounts owed to the Board of Governor's of the Colorado State University System or the University of Southern Colorado, to be paid in future fiscal years.
2870   LONG TERM LIABILITIES OTHER  

Other liabilities of the University that are due in 1 year or more.
29xx   DUE TO...  

Payable from inter-fund borrowing used to provide temporary working capital. Short term due to is defined as less than 1 year. Long term due to is defined as 1 year or more. See also 19xx - Due From. Journal entry must be formatted:

Debit 0Axxxx-19BC or 0Axxxx-29BC
Credit 0Bxxxx-29AC or 0Bxxxx-19AC

  2910 DUE TO CURRENT APPROPRIATED FUNDS SHORT TERM  
  2920 DUE TO CURRENT SELF FUNDED ACTIVITIES SHORT TERM  
  2930 DUE TO CURRENT RESTRICTED FUNDS SPONSORED SHORT TERM  
  2940 DUE TO CURRENT RESTRICTED FUNDS GIFT FUND SHORT TERM  
  2950 DUE TO STUDENT LOAN FUND SHORT TERM  
  2970 DUE TO PLANT FUNDS SHORT TERM  
  2980 DUE TO WORK ORDER LEDGER SHORT TERM  
  2990 DUE TO AGENCY FUND SHORT TERM  
  2915 DUE TO CURRENT APPROPRIATED FUNDS LONG TERM  
  2925 DUE TO CURRENT SELF FUNDED ACTIVITIES LONG TERM  
  2935 DUE TO CURRENT RESTRICTED FUNDS SPONSORED LONG TERM  
  2945 DUE TO CURRENT RESTRICTED FUNDS GIFT FUND LONG TERM  
  2955 DUE TO STUDENT LOAN FUND LONG TERM  
  2975 DUE TO PLANT FUNDS LONG TERM  
  2985 DUE TO WORK ORDER LEDGER LONG TERM  
  2995 DUE TO AGENCY FUND LONG TERM  


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