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Business Procedures Manual

2.8 General Ledger Accounts - Revenue Accounts

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2.8.1 Operating Revenues (40xxxx – 47xxxx)

400000 STUDENT FEES

Code Description
401100 Resident Tuition
Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students.
401106 Federal SMART Grants-Non Operating
401107 Federal TEACH Grants-Non Operating
401108 Undergraduate Matriculation-Prior Year
401110 In State Tuition
401111 Undergraduate In State Tuition
401112 Graduate In State Tuition
401130 Franchise Middle Grades In State Tuition
Consortial Program Tuition. (See account 409923 to book other revenue generated by the program.)
401131 Franchise ESOL In State Tuition
Consortial Program Tuition. (See account 409924 to book other revenue generated by the program.)
401132 Franchise International Affairs In State Tuition
Consortial Program Revenue. (See account 409945 to book other revenue generated by the program.)
401133 Resident Tuition-Consortium
401134 Resident Tuition-WebBSIT
401140 Tuition-eCore
401150 Resident Tuition-Off Campus
401160 Studies Abroad In State
401165 Studies Abroad Undergraduate In State
401170 Studies Abroad Graduate In State
401300 Fee Waivers - Resident Tuition
Includes the cost of fees waived for Resident Tuition. Fee Waivers functions as a contra-revenue account, with the normal fee amount being booked into Resident Tuition as a credit and the fee waiver amount booked into Fee Waivers as a debit.
401310 Fee Waiver In State Tuition
401311 Fee Waiver Undergraduate In State Tuition
401312 Fee Wavier Graduate In State Tuition
401340 Fee Waiver eCore
401350 Fee Waiver Resident Tuition-Off Campus
401400 Distance Learning Resident Tuition
Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students participating in Distance Learning classes.
402100 Non-Resident Tuition
Includes amounts charged to non-resident students for instruction. All such tuition charges are to be approved by the Board of Regents.
402110 Out of State Tuition
402111 Undergraduate Out of State Tuition
402112 Graduate Out of State Tuition
402130 Franchise Middle Graduate Out of State
Consortial Program Tuition. (See account 409923 to book other revenue generated by the program.)
402131 Franchise ESOL Out of State
Consortial Program Tuition. (See account 409924 to book other revenue generated by the program.)
402132 International Affairs Franchise Out of State
Consortial Program Revenue. (See account 409945 to book other revenue generated by the program.)
402150 Non-Resident Tuition-Off Campus
402160 Studies Abroad Out of State
402165 Studies Abroad Undergraduate Out of State
402170 Studies Abroad Graduate Out of State
402300 Fee Waivers - Non-Resident Tuition
Includes the cost of fees waived for Non-Resident Tuition. This is a contra-revenue account.
402310 Fee Waiver Tuition
402311 Fee Waiver Undergraduate Out of State Tuition
402312 Fee Waiver Graduate Out of State Tuition
403100 Technology Fees
Includes fees charged to students to supported advanced technology programs at the institution.
403110 Student Technology Fee Fall
403120 Student Technology Fee Spring
403130 Student Technology Fee Summer
403140 Technology Fee Consortium
403150 Technology Fee Off Campus
403199 Allowance Doubtful Revenue-Technology Fee
403300 Fee Waivers – Technology Fees
Includes the cost of fees waived for Technology Fees. This is a contra-revenue account.
403310 Fee Waiver-Technology Fee Fall
403320 Fee Waiver-Technology Fee Spring
403330 Fee Waiver-Technology Fee Summer
403350 Fee Waiver-Technology Fee Off Campus
404100 Student Transportation Fees
Includes fees charged to students to support campus-based transportation systems.
404300 Fee Waivers - Student Transportation Fees
Includes the cost of fees waived for Student Transportation Fees. This is a contra-revenue account.
405100 Parking/Vehicle Registration
Includes fees charged to students for Parking Services and/or Vehicle Registration purpose.
405110 Parking/Vehicle Registration Fall
405120 Parking/Vehicle Registration Spring
405130 Parking/Vehicle Registration Summer
405300 Fee Waivers – Parking/Vehicle Registration
Includes the cost of fees waived for Parking/Vehicle Registration. This is a contra-revenue account.
405310 Fee Waiver-Parking Fall
405320 Fee Waiver-Parking Spring
405330 Fee Waiver-Parking Summer
406100 Student Health Fees
Includes fees charged to students to support campus-based health services.
406110 Student Health Fees Fall
406120 Student Health Fees Spring
406130 Student Health Fees Summer
406300 Fee Waivers – Student Health Fees
Includes the cost of fees waived for Student Health Fees. This is a contra-revenue account.
406310 Fee Waivers-Student Health Fee Fall
406320 Fee Waivers-Student Health Fee Spring
406330 Fee Waivers-Student Health Fee Summer
407100 Student Athletic Fees
Includes the cost of fees charged to students to support athletic programs.
407110 Student Athletic Fees Fall
407120 Student Athletic Fees Spring
407130 Student Athletic Fees Summer
407300 Fee Waivers – Student Athletic Fees
Includes the cost of fees waived for Student Athletic Fees. This is a contra-revenue account.
407310 Fee Waivers-Student Athletics Fees Fall
407320 Fee Waivers-Student Athletics Fees Spring
407330 Fee Waivers-Student Athletics Fees Summer
407400 Other Student Athletic Fees
Includes all Student Athletic Fees not defined in the accounts above.
408100 Student Activity Fees
Includes fees charged to students used to support the institution’s Student Activities programs.
408110 Student Activity Fees Fall
408120 Student Activity Fees Spring
408130 Student Activity Fees Summer
408300 Fee Waivers – Student Activity Fees/Recreation Fees
Includes the cost of fees waived for Student Activity Fees. This is a contra-revenue account.
408310 Fee Waivers-Student Activity Fees Fall
408320 Fee Waivers-Student Activity Fees Spring
408330 Fee Waivers-Student Activity Fees Summer
408340 Fee Waivers-Student Activity Fees
408350 Fee Waivers-Recreation Fees Fall
408360 Fee Waivers-Recreation Fees Spring
408370 Fee Waivers-Recreation Fees Summer
408380 Fee Waivers-Recreation Fees
408400 Other Student Activity Fees
Includes all Student Activity Fees not defined in the accounts above.
408405 Recreations Center and Wellness Fee
408410 Recreation Center Fall
408420 Recreation Center Spring
408430 Recreation Center Summer
408440 Recreation Center Fee
408450 Fee Waiver-Recreation Center Fee
408460 Wellness Fee
408470 Fee Waiver-Wellness Fee
408480 Fee Waiver-Recreation Center and Wellness Fee
408505 Mandatory International/Global Fee
(Only Georgia State University, Kennesaw State University, Columbus State University, Georgia Gwinnett College and the University of West Georgia)
408510 Fee Waiver-Mandatory International/Global Fee
(Only Georgia State University, Kennesaw State University, Columbus State University, Georgia Gwinnett College and the University of West Georgia)
409100 Late Registration Fees
Fees charged to students for registration accomplished after the normal registration period has been closed.
409101 Fee Waiver-Late Fees
409200 Distance Education Fee
Fees charged to students participating in a Distance Education Program. These fees help offset the additional costs involved in providing Distance Education.
409210 Distance Education Fee Fall
409220 Distance Education Fee Spring
409230 Distance Education Fee Summer
409300 Application Fees
Fees charged to students at the time of application for acceptance into the institution. Although these fees produce revenue, one of their purposes is to ensure that the applicant is serious about attending the institution.
409303 Application Fees-Housing
409305 Forfeited Housing Deposit
409400 Applied Music Fees
Fees charged to students receiving individual music instruction.
409500 Applied Instruction – Other
Fees charged to students receiving individual or special types of instruction. This includes lab fees.
409520 Studio Fee
409600 Transcript Fee
A fee charged to students for providing copies of transcripts.
409700 Student Returned Checks Fee
A fee charged to students who have sent checks to the institution that are returned unpaid from the bank.
409815 Institutional Fee
A mandatory student fee applicable to all institutions that was first mandated by the Board of Regents in FY2009 as a response to state budget cuts.
409830 Fee Waiver-Institutional Fee
409900 Student Fees – Other
Any other student fee not properly classified in a previous account.
409901 Greens/Golf Fees
409902 Geology Fees
409903 Lab Fees
(409983 = Waiver-Lab Fees)
409905 Campus Card Fees
(409985 = Waiver-Campus Card Fees)
409907 Nursing Program Testing Fees
(409987 = Waiver-Nursing Testing Fees)
409908 Student Fees-Science Lab
409909 Compass Retesting Fees
409910 Test Fees
409911 Flight Fees
409912 Simulator Fees
409913 PE Lab Fees
409914 Student Center Fees
409915 Drug Testing Fees
409916 Portfolio Assessment Fees
409917 Biology Field Studies Fees
409918 Photography Fees
409919 Georgia History Fees
409920 Graduation Fees
409921 Aviation Lab/Program Fees
409922 Education Program Fees
409923 Franchise Middle Grades-Other Revenue
Revenue, other than tuition, generated by the Consortial Program.
409924 Franchise ESOL-Other Revenue
Revenue, other than tuition, generated by the Consortial Program.
409927 Inactive 3/30/2015 – Use ACCT 494500 - VA Reporting Fee
409928 HSDA Service Leaning Course
409929 Life Guard Training Fees
409930 Field Placement
409934 Modern Language Fees
409935 Foundations of Leadership Fees
409940 Art Fees
409941 Art Fees Tier Two
409942 Natural Science Lab Fees
409943 Health Science Lab Fees
409944 Gross Anatomy Fees
409945 Franchise International Affairs In State-Other Revenue
Revenue, other than tuition, generated by the Consortial Program.
409946 Non Mandatory – International Student Fees
409947 Human Services Delivery
409948 Social Sciences-P-5 Fees
409950 Bowling Fees
409951 CPR-First Aid Fees
409952 Horseback Riding Fees
409953 Karate Fees
409954 Rock Climbing-Rappelling Fees
409955 Scuba Fees
409956 Wilderness Survival Fees
409957 Yoga Fees
409960 Campus Infrastructure and Improvement Fees
409965 Late Payment Fees
409970 Fees-Orientation
409971 Fee Waiver-Orientation Fees
409972 GAMES Orientation Fees
409973 Online IT Fees
409974 Field Internship Fees
409983 Waiver-Lab Fees
409985 Waiver-Campus Card Fees
409987 Waiver-Nursing Testing Fees
409998 Allowance for Doubtful Revenue – Tuition and Fees
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Tuition and Fees. See section 10.4.1 for further information.
409999 Sponsored and Unsponsored Scholarships
A contra account used to post a “scholarship allowance” amount that eliminates the double counting of certain revenues. Public institutions, after adoption of GASB Statements 34 and 35, should report tuition discounts and allowances and scholarships generally as reductions of tuition and fees revenues. See NACUBO Advisory Report 2000-5 and the BOR spreadsheet for “Sponsored and Unsponsored Scholarships” for calculation information.

410000 APPROPRIATIONS

Code Description
411100 Federal Appropriations
Includes federal funds awarded as general support to specific programs.
411190 Federal Appropriations – Non-Exchange
Includes federal funds awarded as general support to specific programs where the appropriation is a non-exchange transaction.
413100 Other Appropriations
Includes funds awarded as general support to specific programs.
413190 Other Appropriations – Non-Exchange
Includes other funds awarded as general support to specific programs where the appropriation is a non-exchange transaction.
414998 Allowance for Doubtful Revenue – Appropriations
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Appropriations. See section 10.4.1 for further information.

420000 GRANTS AND CONTRACTS

Code Description
421000 Federal Grants and Contracts (Budget Account Only)
Includes federal funds awarded as Grants and Contracts to the institution.
421100 Federal Pell Grants
Includes federal funds awarded as Pell Grants to the institution.
421200 Federal SEOG Grants
Includes federal funds awarded as SEOG Grants to the institution.
421300 Federal College Work Study Program
Includes federal funds awarded for operation of the College Work Study Program.
421400 Federal Direct Student Loans
Includes federal funds awarded for operation of the Direct Student Loan Program. Note: Valid through FY 2005. Do not use in FY 2006 or subsequent fiscal years.
421500 Federal Stimulus – Operating
Includes federal stimulus funds that are considered to be operating transactions.
421900 Other Federal Grants & Contracts
Includes federal funds awarded to the institution for other Federal Grants and Contracts.
422000 State Grants and Contracts (Budget Account Only)
Includes state funds awarded as Grants and Contracts to the institution.
422100 State Hope Scholarships
Includes state funds awarded for operation of the Hope Scholarship program. Note: Valid through FY 2005. Do not use in FY 2006 or subsequent fiscal years.
422200 Georgia Pre-Kindergarten
Includes state funds awarded for operation of the Pre-Kindergarten program.
422900 Other State Grants & Contracts
Includes state funds awarded for Other State Grants and Contracts not specified elsewhere.
423100 Local Grants & Contracts
Includes local governmental funds awarded as Grants and Contracts to the institution.
424100 Private Grants & Contracts
Includes private non-governmental funds awarded as Grants and Contracts to the institution.
425998 Allowance for Doubtful Revenue – Grants and Contracts
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Grants and Contracts. See Section 10.4.1 for further information.

430000 LOAN REVENUES

Code Description
431100 Loan Interest - Operating
Interest earned by a Loan fund.
431200 Loan Collections - Operating
Collections of Loan principles.
431300 Loan Fees - Operating
Fees charged to students at time of loan origination.

440000 – 450000 SALES AND SERVICES

Code Description
441000 Sales & Service Fees (Budget Account Only)
Revenues from fees charged to students and the general public for sales and services by the institution.
441100 Continuing Education Course Fees
Revenues from fees charged for attending Continuing Education courses.
441147 CE-Physical Therapy
441150 CE-School of Education
441152 CE-College of Education Field Placement
441155 CE-Summer Honors
441157 CE-School of Business
441170 CE-Planetarium Fees
441180 CE-Publishing
441190 CE-Rifle Corps
441200 CE-Special Certificate Training Fees
441300 CE-Testing Service Fees
441900 Other Sales & Service Fees
Revenues from fees charged for other sales and services.
441901 Copy Machines-Charges
441905 Conferencing Revenue
Fees for conferences held in the institution Conference Center.
441910 Department Sales/Facilities
Continuing Education Facility rental fee revenue
441912 Wellness Center Community Dues
441930 Post Office Keys
441935 Transportation System-Van
441940 Non-Student Parking
442000 Fines (Budget Account Only)
Receipts of income resulting from fines imposed for violations of the institution’s established regulations.
442100 Library Fines
Receipts of income resulting from fines imposed for violations of the institution’s established regulations for library operations.
442105 Library Book Replacements
442115 Lost Book Fines
442900 Other Fines
Receipts of income resulting from fines imposed for violations of the institution’s established regulations, not including library fines.
442901 Traffic Fines
442902 Late Laptop Fines
442903 Residence Hall Fines
442904 Student Conduct Fines
442905 Athletic Damage Fines
442910 Parking Operation Fines
442940 Textbook Rental Fines
449100 Other Educational Sales & Services
Revenues from educational sales and services not defined elsewhere.
451100 Rents
Revenue received for the rental of rooms, conference rooms, residence hall rooms, apartments, or rental of any other assets owned by the institution.
451101 Rents-Residence Halls-Application Fees
451102 Rents-Residence Halls
451103 Rents-Residence Halls Non-Students
451105 Rents-Residence Halls Faculty and Staff
451108 Residence Halls Deposit Forfeitures
451109 Rents-Apartments-Faculty and Staff
451110 Rents-Houses-Faculty and Staff
451111 Rents-Retail Space
451112 Rents-Vehicles
451114 Rents-Damages
451115 Rents-Student Lockers
451120 Rents-Facilities
451121 Rents-Facilities-Gymnasium
451125 Rents-Student Transport System
451130 Rents-Residence Hall-Waiver
451133 Rents-RA Residence Hall-Waiver
451140 Rents-Cap and Gown
451150 Rents-Residence Halls-Cadet
451151 Rents-Residence Halls-Non Cadet
451190 P3 Project Base Rent
Used to record rent revenues for P3 Auxiliary Project
451191 P3 Project Retained Services Rent
Used to record retained services revenue associated with the P3 Auxiliary Project: Resident’s Life, Security, Grounds, etc.
451199 Allowance Doubtful Revenue-Residence Halls
452100 Sales
Revenue received from sales of all types, including advertising space in printed materials or electronic media, sales of tickets for admission to athletic or theatrical events, sales (other than room and board) of merchandise and concessions.
452101 Sales-Snack Bar
452102 Sales-Cafeteria
452103 Sales-Cafeteria-Summer
452104 Sales-Cafeteria-Fall
452105 Sales-Cafeteria-Spring
452110 Sales-Catering Taxable
452115 Sales-Catering Nontax
452120 Sales-Bookstore-Textbooks
452121 Sales-Bookstore-Textbooks-Nontax
452122 Sales-Bookstore-Textbooks-New
452123 Sales-Bookstore-Textbooks-New-Nontax
452124 Sales-Bookstore-Textbooks-Used
452125 Sales-Bookstore-Textbooks-Used-Nontax
452127 Sales-Bookstore-Textbooks-Rental Books
452128 Sales-Bookstore-Textbooks-Digital Books
452129 Sales-Online Textbooks-Nontax
452130 Sales-Bookstore-Supplies
452131 Sales-Bookstore-Supplies-Nontax
452132 Sales-Bookstore-Food Nontax
452133 Sales-Bookstore-Specialties
452134 Sales-Bookstore-Apparel
452135 Sales-Bookstore-Nontax
452136 Sales-Bookstore-Caps, Gowns & Diplomas
452137 Sales-Bookstore-Food
452138 Sales-Bookstore-Specialized Certification Training Textbooks
452139 Sales-Bookstore-Trade Books
452141 Sales-Bookstore-Trade Books-Nontax
452142 Sales-Bookstore-Miscellaneous
452143 Sales-Bookstore-Miscellaneous-Nontax
452144 Sales-Bookstore
452145 Commissions-Bookstore
452146 Commissions-Book Buy Back
452150 Sales-Bookstore-Computers
452151 Sales-Bookstore-Computer Repair
452152 Sales-Bookstore-Consignments
452158 Sales-Wholesale
Used by the bookstore when selling textbooks to independent buyers because they cannot be returned.
452200 Vending
452201 Sales-Campus Vending Machines
452202 Commissions-Vending Machines
452210 Commissions-Food Sales
452211 Commissions-Café
452212 Commissions-Snack Bar
452213 Commissions-Meal Plan
452214 Commissions-Special Events
452215 Commissions-Other
452216 Commissions-Snack Bar-Nontax
452300 Sales-Athletics Event
452306 Sales-Concessions-Athletics
452310 Sales-Concessions
452311 Sales-Ads-Mens Athletic Program
Men’s Basketball Advertising Sales
452312 Sales-Ads-Womens Program
Women’s Basketball Advertising Sales
452316 Sales-Bookstore Athletic Merchandise
452317 Women’s Soccer
452318 Women’s Softball
452319 Cheerleaders’ Income
452320 NCAA Revenue
452321 Golf Tournament
452322 Soccer Income
452323 Miscellaneous-Cross Country
452324 Rifle Team
452325 Athletics Miscellaneous Income
452326 Championship Income
452327 Sports Communication Marketing
452500 Sales-Miscellaneous
452511 Sales-Print Services
452512 Sales-Student Activity Board
452515 Fees-Recreational Equipment
452520 Chorale
452525 Fee-Recreation Center-Employees
452528 Card-Replacement Charge
ID Card Replacement Charge
452529 Card-Commission
Commission from use of Student Campus Card
452530 Card-Student Meals
Block Meal Plans-ID Card
452545 Sales-Post Office
452600 Sales-Tickets
452609 Sales-Tickets-Drama Series
452610 Sales-Advertising
452611 Sales-Movie Tickets
452612 Sales-Impromptu Players
452613 Sales-Fine Arts Performances
452614 Sales-Media
452615 Sales-Institution TV Broadcast
452700 Sales-Taxable
452710 Sales-Nontax
453100 Athletic Revenue
Revenue received from fees charged for extracurricular activities and services not included in account “4071xx Student Athletic Fees.” An example of this type of revenue would be fees charged for Athletic Camps.
453101 Athletic Camps
453102 Athletic Fee-Lab Fee (CPR)
453103 Fees-Baseball Camps
453110 Fees-Basketball Camp-Female
453120 Fees-Basketball Camp-Male
453130 Fees-Soccer Camps
453140 Fees-Softball Camps
453160 Foundation Athletic Support
453170 Foundation Scholarships
454100 Health Service Revenue
Revenue received from fees charged for health service not included in account “4061xx Student Health Fees.” Other Health Service Revenues are from lab fees, fees for immunizations, and other fees for additional services.
454200 Men’s and Women’s Health
Health Clinic Charges

460000 SALES & SERVICES OF HOSPITALS

Revenue received from fees charged for services and from sales of institution owned hospitals.

Other Miscellaneous Revenues

Code Description
470100 Other Miscellaneous Revenues
Revenue received from miscellaneous or extraordinary sources for which a specific revenue account code has not been provided elsewhere.
470105 GSFIC MRRF
470106 GSFIC Allotment
470109 Damages
470110 Fees-Copy Machines
470115 Fees-Fax Machine
470116 Fees-Printing
470117 Bookstore Supplies/Vending Items
Vending Sales – Bookstore Supplies
470122 Commissions-Special Events Sales
470125 Other Fees-Residence Halls
470150 Inactive 3/30/2015 – Use ACCT 494500 - VA Reporting Fees
470160 Lapsed Agency Account
Agency Funds that are inactive for a specified period of time and become the property of the institution.
470170 Fees-Administrative Fee
470180 Check Service Charges
Used to book the recovery of NSF returned check fees.
470200 Vendor Refund
470210 Duplicate ID Charges
470250 Sales Tax Vendor Compensation
GA Department of Revenue discount (vendor compensation) for submitting taxes on time each month.
470304 Tuition Deposit Forfeitures
Confirmation deposit forfeitures.
470320 Reimbursements
470330 Reimbursements-Foundation
470340 Sponsorship Revenue
470500 Commissions-Sales Tax
470520 Campus Card Forfeitures
470530 Prior Write-offs Collected
Used to record payments from students paying prior debts owed to the institution that were previously written off with SAO’s permission.
470730 Auxiliary Camps
Student athletic camps.
470733 Aviation Camps
470900 Miscellaneous-Revenue
471100 Quasi-Revenue from Distribution of Costs
Revenues resulting from charging operating departments for the value of services (such as printing) provided by one department where revenue is booked for the department providing the service and expense is booked for the department receiving the goods. Quasi revenue is eliminated by journal entry and does not show on the year-end financial statements.
472100 Indirect Cost Recovery – Federal
Includes those amounts collected as overhead allowance on federal grants and/or contracts.
472200 Indirect Cost Recovery – State
Includes those amounts collected as overhead allowance on state grants and/or contracts.
472300 Indirect Cost Recovery – Local
Includes those amounts collected as overhead allowance on local grants and/or contracts.
472400 Indirect Cost Recovery – Private
Includes those amounts collected as overhead allowance on private grants and/or contracts.
473000 Administrative Cost Allowance
Revenue representing a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs.
473001 Administrative Cost Allowance-College Work Study Program
473002 Administrative Cost Allowance-Pell
473003 Administrative Cost Allowance-SEOG
473004 Administrative Cost Allowance-COBRA
473006 Inactive 3/30/2015 – Use ACCT 494500 - Administrative Cost Allowance-VA
473007 Administrative Cost Allowance-Perkins

2.8.2 Non-Operating Revenues (48xxxx – 49xxxx)

State Appropriations

Code Description
480100 State Appropriations
Includes amounts received from Regents allocation for general operations.
480150 State Appropriations-STEM
480190 State Appropriations-NonExchange
480191 State Appropriations-MRR
480193 State Appropriations-Lottery

Endowment Income

Code Description
481100 Endowment Income – Interest
Includes those funds that are received as interest from Endowment Fund Earnings and carry no specific designation.
481200 Endowment Income – Dividends
Includes those funds that are received as dividends from Endowment Fund Earnings and carry no specific designation.
481300 Endowment Income – Realized Gain/Losses
This account should be used for reporting the gain or loss on the sale of investments in term endowments.
482100 Endowment Income – Restricted
Includes those funds that are received as income from Endowment Fund Earnings and carry specific designations as to use.
483100 Endowment Income – Funds Held in Trust
Includes funds received in instances where the institution is a beneficiary of a Trust Fund held by others.
484100 Endowment Income – Other
Includes endowment income not described elsewhere.

Gifts

Code Description
485000 Gifts (Budget Only Account)
Contributions received by the institution for unrestricted use in daily operations, for which the institution has made no commitment of resources or services.
485100 Federal Gifts
Gifts from federal sources.
485190 Federal Gifts – Non Exchange
Gifts from federal sources that are non-exchange transactions.
485200 Federal Gifts – Capitalized
Gifts from federal sources that meet the criteria for capitalization.
485290 Federal Gifts – Capitalized – Non Exchange
Gifts from federal sources that meet the criteria for capitalization and that are non-exchange transactions.
485300 State Gifts
Gifts from state sources. Includes MRR Non-Capitalizable Projects.
485310 State Gifts-MRR Noncapitalized
485311 State Gifts-ADA
485390 State Gifts – Non Exchange
Gifts from state sources that are non-exchange transactions.
485400 State Gifts – Capitalized
Gifts from state sources that meet or exceed the capitalization limit. Includes GSFIC completed projects and MRR Capitalizable Projects.
485410 State Gifts-MRR Capitalized
485490 State Gifts – Capitalized – Non Exchange
Gifts from state sources that meet or exceed the capitalization limit and that are non-exchange transactions.
485500 Local Gifts
Gifts from local sources.
485590 Local Gifts – Non Exchange
Gifts from local sources that are non-exchange transactions.
485600 Local Gifts – Capitalized
Gifts from local sources that meet or exceed the capitalization limit.
485690 Local Gifts – Capitalized – Non Exchange
Gifts from local sources that meet or exceed the capitalization limit and that are non-exchange transactions.
485700 Private Gifts
Gifts from private sources.
485790 Private Gifts - Non Exchange
Gifts from private sources that meet or exceed the capitalization limit.
485800 Private Gifts – Capitalized
Gifts from private sources that meet or exceed the capitalization limit.
485890 Private Gifts – Capitalized - Non Exchange
Gifts from private sources that meet or exceed the capitalization limit and that are non-exchange transactions.

Other Income

Code Description
486100 Interest Income
Includes any interest earned on short-term investments of cash.
486101 Interest Income-Time Deposit
486102 Interest Income-CDs
486115 Interest Income-Student Activities
486121 Interest Income-Residence Halls
486123 Interest Income-Cafeteria
486124 Interest Income-Bookstore
486125 Interest Income-Student Center
486126 Interest Income-Vending
486130 Interest Income-Athletics
486132 Interest Income-Parking Operations
486133 Interest Income-Health Services
486134 Interest Income-Auxiliary Services
486150 Interest Income-Perkins
487100 Short Term Investments
Interest earned on short term investments.
488100 Local Government Investment Pool
Interest earned on local government investment pools.
489100 Long Term Investment Income
Interest earned on long term investment income.
490100 Dividend Income
Includes any dividends earned on investments.
491000 Other Grants & Contracts-Non Operating (Budget Only Account)
Includes funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491100 Other Federal Grants & Contracts-Non Operating
Includes Federal Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491101 Federal Pell Grants – Non-Operating
Includes Federal Funds awarded as Pell Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491102 Federal SEOG Grants – Non-Operating
Includes Federal Funds awarded as SEOG Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491103 Federal College Work Study – Non-Operating
Includes Federal Funds awarded as College Work Study funds to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491104 Federal Academic Competitiveness Grants – Non-Operating
Includes Federal Funds awarded as Academic Competitiveness Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491105 Federal LEAP Grants – Non-Operating
Includes Federal Funds awarded as LEAP Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491106 Federal SMART Grants – Non-Operating
Includes Federal Funds awarded as SMART Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491107 Federal TEACH Grants – Non-Operating
Includes Federal Funds awarded as TEACH Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491200 Other State Grants & Contracts – Non Operating
Includes State Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491300 Other Local Grants & Contracts – Non Operating
Includes Local Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491400 Other Private Grants & Contracts – Non Operating
Includes Private Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491900 Federal Stimulus – ARRA
Includes Federal Stimulus (ARRA) revenue that is considered to be non-operating in nature.
492100 Other Miscellaneous Revenues – Non Operating
Includes Other Miscellaneous Revenues that are not included in other account codes and that are considered to be non-operating transactions.
492105 Salvage Sales-Non Capital Asset
492110 Miscellaneous-Revenue-Insurance Recoveries
492120 Reimbursements-Foundation
492121 Reimbursements-Miscellaneous
492130 Insurance Reimbursement-Non Capital Item
493100 Realized Gain-Loss on Sale or Trade of Capital Asset
Includes the gain or loss on the sale or trade of a capital asset. This value will be the difference between the original value of the asset reduced by accumulated depreciation compared to the value received in the sale or trade.
493200 Realized Gains/Losses on Sale of Non Endowment Investments
Includes the gain or loss on the sale or trade of non endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
493300 Realized Gain/Loss – Retirement of Capital Assets
Includes the gain or loss on the retirement of a capital asset. This value will be the difference between the original value of the asset, reduced by accumulated depreciation. This assumes that the value of the capital asset is zero at the time of retirement.
493310 Salvage Sales Capital Asset
493330 Insurance Reimbursement-Capital Asset
493400 Realized Gains/Losses on Sale of Endowment Investments
Includes the gain or loss on the sale or trade of endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
494100 Indirect Cost Recoveries – Other Federal Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on federal grants and/or contracts.
494200 Indirect Cost Recoveries – Other State Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on state grants and/or contracts.
494300 Indirect Cost Recoveries – Other Local Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on local grants and/or contracts.
494400 Indirect Cost Recoveries – Other Private Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on private grants and/or contracts.
494500 Administrative Cost Allowance – VA – Non Operating
Includes those amounts collected from the VA to assist institutions with the cost of administering their VA programs, including, but not limited to, attendance at VA sponsored training conferences.
495100 Net Change in Fair Market Value of Investments
This account is used to post the change in fair market value of investments at year end in compliance with GASB Statement #31. See also account 4932xx Gains/Losses on Sale of Non Endowment Investments.
498998 Allowance for Doubtful Revenue – Sales/Service/Other
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Sales/Service/Other. See section 10.4.1 for further information.
499000 Funds from Prior Years (Budget Account Only)
This account is used for budgeting net assets for expenditure in current year operations. It is a “budget use only” account.

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