Business Procedures Manual

Fiscal Affairs Division

2.8 General Ledger Accounts - Revenue Accounts

2.8.1 Operating Revenues (40xxxx – 47xxxx)

(Last Modified on July 25, 2023)

400000 STUDENT FEES

Code Description
400000 Revenues (Budgetary Acct – APPROP level)
401000 Resident Tuition (Budgetary Account – ORG level)
401100 Resident Tuition
Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students. Please note that term and level must be designated by utilization of a Class code.
4011xx Institution Discretion, except where standardized below
401180 Dual Enrollment (DE) Tuition
401190 USG Global Tuition
This account should only be used in Fund 10500 Tuition as part of USG Goes Global.
4013xx Fee Waiver
The Fee Waiver accounts function as contra-revenue accounts, with the normal fee amount being booked into the related revenue account as a credit and the fee waiver amount booked into the related Fee Waiver account as a debit.
4013xx Institution Discretion, except where specified below
401300 Fee Waiver – Resident Tuition
401340 Fee Waiver – eCore
401355 Fee Waiver – FinTech
401380 Fee Waiver – Dual Enrollment (DE) Tuition
401390 Fee Waiver – USG Global
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.
4014xx Institution Discretion, except where standardized below
401410 Tuition - MED/MAT - Consortium
401420 Tuition - WebMBA - Consortium
401430 Tuition - WebBSIT - Consortium
401440 Tuition - eCore - Consortium
401450 Tuition - eMajor - Consortium
401451 Tuition - Georgia Film Academy (GFA) (Contra Revenue)
Includes GFA Tuition remitted to the University System Office to support the operational expenses of the GFA Program.
401455 Tuition - FinTech
401460 Tuition - GOML Consortium
402000 Non-Resident Tuition (Budgetary Acct - ORG level)
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. Please note that term and level must be designated by utilization of a Class code.
4021xx Institution Discretion
402300 Fee Waivers - Non-Resident Tuition
Includes the cost of fees waived for Non-Resident Tuition. This is a contra-revenue account.
4023xx Institution Discretion
403000 Technology Fees (Budgetary Acct - ORG level)
403100 Technology Fees
Includes fees charged to students to supported advanced technology programs at the institution.
4031xx Institution Discretion
403200 E-Core Technology Fee
Includes fees charged to students to support E-Core Technology.
403300 Fee Waivers – Technology Fees
Includes the cost of fees waived for Technology Fees. This is a contra-revenue account.
4033xx Institution Discretion
404000 Student Transportation (Budgetary Acct - ORG level)
404100 Student Transportation Fees
Includes fees charged to students to support campus-based transportation systems.
4041xx Institution Discretion
404300 Fee Waivers - Student Transportation Fees
Includes the cost of fees waived for Student Transportation Fees. This is a contra-revenue account.
4043xx Institution Discretion
405000 Parking/Vehicle Registration (Budgetary Acct - ORG level)
405100 Parking/Vehicle Registration
Includes fees charged to students for Parking Services and/or Vehicle Registration purpose.
4051xx Institution Discretion
405300 Fee Waivers – Parking/Vehicle Registration
Includes the cost of fees waived for Parking/Vehicle Registration. This is a contra-revenue account.
4053xx Institution Discretion
406000 Student Health Fees (Budgetary Acct - ORG level)
406100 Student Health Fees
Includes fees charged to students to support campus-based health services.
4061xx Institution Discretion
406300 Fee Waivers – Student Health Fees
Includes the cost of fees waived for Student Health Fees. This is a contra-revenue account.
4063xx Institution Discretion
407000 Student Athletic Fees (Budgetary Acct - ORG level)
407100 Student Athletic Fees
Includes the cost of fees charged to students to support athletic programs.
4071xx Institution Discretion
407300 Fee Waivers – Student Athletic Fees
Includes the cost of fees waived for Student Athletic Fees. This is a contra-revenue account.
4073xx Institution Discretion
407301 Fee Waiver - Athletics Bachelor’s Tuition
Institution Discretion account added upon request to USG Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
407302 Fee Waiver - Athletics Graduate Tuition
Institution Discretion account added upon request to USG Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
407400 Other Student Athletic Fees
Includes all Student Athletic Fees not defined in the accounts above.
4074xx Institution Discretion
408000 Student Activity Fees (Budgetary Acct - ORG level)
408100 Student Activity Fees
Includes fees charged to students used to support the institution’s Student Activities programs.
408300 Fee Waivers – Student Activity Fees
Includes the cost of fees waived for Student Activity Fees. This is a contra-revenue account.
4083xx Institution Discretion
408400 Other Student Activity Fees
Includes all Student Activity Fees not defined in the accounts above.
408405 Mandatory Internal Fee
408410 Fee Waver – Mandatory International Fee
4084xx Institution Discretion
408500 Other Mandatory Fees (Board Approved)
408501 Dual Enrollment (DE) Fee
408502 Fee Waiver - Dual Enrollment (DE)
4085xx Institution Discretion
408600 Institutional Fee
408601 Institutional Fee
408602 Fee Waiver-Institutional Fee
4086xx Institution Discretion
409000 Other Fees (Budgetary Acct - ORG level)
409100 Late Registration Fees
Fees charged to students for registration accomplished after the normal registration period has been closed.
4091xx Institution Discretion
409200 Lab/Supplemental Course Material Fees
Fees charged to students participating in a Distance Education Program. These fees help offset the additional costs involved in providing Distance Education.
4092xx Institution Discretion
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.
4093xx Institution Discretion
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.
409900 Student Fees – Other
Any other student fee not properly classified in a previous account.
4099xx Institutional Discretion
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 10.3, Uncollectible Accounts in the Business Procedures Manual 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
411000 Federal Appropriations (Budgetary Acct - ORG level)
411100 Federal Appropriations
Includes federal funds awarded as general support to specific programs.
4111xx Institution Discretion
413000 Appropriations - Other (Budgetary Acct - ORG level)
413100 Other Appropriations
Includes funds awarded as general support to specific programs.

420000 GRANTS AND CONTRACTS

Code Description
421000 Federal Grants and Contracts (Budgetary Acct - ORG level)
Includes federal funds awarded as Grants and Contracts to the institution.
4211xx Institution Discretion
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.
4219xx Institution Discretion
422000 State Grants and Contracts (Budget Account Only)
Includes state funds awarded as Grants and Contracts to the institution.
4221xx Institution Discretion
422200 Georgia Pre-Kindergarten
Includes state funds awarded for operation of the Pre-Kindergarten program.
422300 Dual Enrollment (DE) Books
Includes state funds awarded for Dual Enrollment textbooks for students based on credit hours.
422900 Other State Grants & Contracts
Includes state funds awarded for Other State Grants and Contracts not specified elsewhere.
4229xx Institution Discretion
423000 Local Grants and Contracts (Budgetary Acct - ORG level)
423100 Local Grants & Contracts
Includes local governmental funds awarded as Grants and Contracts to the institution.
424000 Private Grants & Contracts (Budgetary Acct - ORG level)
4231xx Institution Discretion
424100 Private Grants & Contracts
Includes private non-governmental funds awarded as Grants and Contracts to the institution.
4241xx Institution Discretion
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 10.3, Uncollectible Accounts in the Business Procedures Manual for further information.

430000 LOAN REVENUES

Code Description
431000 Loan Activity (Budgetary Acct - ORG level)
431100 Loan Interest - Operating
Interest earned by a Loan fund.
4311xx Institution Discretion
431101 SL-Federal Capital Contribution
431102 SL-Institutional Capital Match
431103 SL-Penalty for Late Payment
431104 SL-Interest Income
431105 SL-Private Gifts & Bequests
431106 SL-Federal Reimbursement for Cancellations
431181 SL-Federal Loan Cancellations
431182 SL-Private Loan Cancellations
431185 SL-Private Returned to Lender
431191 SL-Federal Loan Returned to Lender
431200 Loan Collections - Operating
Collections of Loan principles.
4312xx Institution Discretion
431300 Loan Fees - Operating
Fees charged to students at time of loan origination.
4313xx Institution Discretion

440000 – 450000 SALES AND SERVICES

Code Description
441000 Sales & Service Fees (Budgetary Acct - ORG level)
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.
4411xx Institution Discretion
441160 Georgia Film Academy (GFA) (Contra Revenue)
Includes GFA Revenue remitted to the University System Office to support the operational expenses of the GFA Certificate Program.
441201 Study Abroad Program Fees
441900 Other Sales & Service Fees
Revenues from fees charged for other sales and services.
4419xx Institution Discretion
442000 Fines (Budgetary Acct - ORG level)
Receipts of income resulting from fines imposed for violations of the institution’s established regulations.
442100 Fines
Receipts of income resulting from fines imposed for violations of the institution’s established regulations for operations (Example: Library Fines).
4421xx Institution Discretion
442900 Fines-Other
4429xx Institution Discretion
449000 Other Education Sales & Services (Budgetary Acct - ORG level)
449100 Other Educational Sales & Services
Revenues from educational sales and services not defined elsewhere.
4491xx Institution Discretion
451000 Rents (Budgetary Acct - ORG level)
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.
4511xx Institution Discretion
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.
451200 Rents – Other
4512xx Institution Discretion
451500 Lease Rent
4515xx Institution Discretion
451550 Sublease Rent
451600 Lease Interest
4516xx Institution Discretion
451650 Sublease Interest
452000 Sales (Budgetary Acct - ORG level)
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-Stores and Shops – Commissions – Outsourced Operations
4521xx Institution Discretion
452200 Sales – Food Services
452201 Commissions - Outsourced Operations
4522xx Institution Discretion
452300 Sales-Athletics Event
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
4523xx Institution Discretion
452351 Ticket Sales-Athletics Events
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452352 Bowl Revenues
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452353 Game Guarantees/Entry Fees Revenue
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452361 Media Rights Revenue
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452362 Revenue Distribution - Athletics
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452363 Conference Distributions - Athletics
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452364 Conference Distributions Football
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452371 Sales-Programs, Novelties, and Concessions Revenue
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452372 Sales-NonStudent Tailgating/Parking
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452373 Game Day Revenue - Other
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452375 Advertising Revenue - Athletics
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452400 Sales – ITS (USO Only)
4524xx Institution Discretion
452500 Sales-Miscellaneous
4525xx Institution Discretion
452600 Athletic Camps, Conference, Programs
452651 Sports Camp Revenues
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
452700 Sales – Taxable
452710 Sales – Non-Taxable
452800 Royalties/License Revenue
4528xx Institution Discretion
452801 Royalties/Licenses Revenue - Athletics
For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
453000 Other Athletic Revenue (Budgetary Acct - ORG level)
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.
4531xx Institution Discretion, except where standardized below
453101 Game Guarantees
453102 Conference Participation Share (Example NCAA)
453103 Sponsorships
453104 Media Rights
454000 Other Health Service Revenue (Budgetary Acct - ORG level)
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.
4541xx Institution Discretion
454120 Health Services – Other
Revenue received for health services offered on a payment basis outside of normal infirmary services for students
460000 SALES & SERVICES OF HOSPITALS (Budgetary Acct - ORG level)
Revenue received from fees charged for services and from sales of institution owned hospitals.
4600xx Institution Discretion

460000 SALES & SERVICES OF HOSPITALS

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

Other Miscellaneous Revenues

Code Description
470000 Other Miscellaneous Revenues (Budgetary Acct - ORG level)
470100 Other Miscellaneous Revenues
Revenue received from miscellaneous or extraordinary sources for which a specific revenue account code has not been provided elsewhere.
470xxx Institution Discretion, except where standardized below
470190 E-Core Revenue
To record reimbursement for participating institution for faculty costs related to E-Core Revenue. (Fund 10600 Only)
470195 USG Global Revenue
To record reimbursement for participating institution for faculty costs related to USG Goes Global. (Fund 10600 Only)
471000 Quasi-Revenue from Distribution of Costs (Budgetary Acct - ORG level)
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.
4711xx Institution Discretion
472000 Indirect Cost Recoveries (Budgetary Acct - ORG level)
472100 Indirect Cost Recovery – Federal
Includes those amounts collected as overhead allowance on federal grants and/or contracts.
4721xx Institution Discretion
472200 Indirect Cost Recovery – State
Includes those amounts collected as overhead allowance on state grants and/or contracts.
4722xx Institution Discretion
472300 Indirect Cost Recovery – Local
Includes those amounts collected as overhead allowance on local grants and/or contracts.
4723xx Institutional Discretion
472400 Indirect Cost Recovery – Private
Includes those amounts collected as overhead allowance on private grants and/or contracts.
4724xx Institutional Discretion
473000 Administrative Cost Allowance (Budgetary Acct - ORG level)
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
473007 Administrative Cost Allowance-Perkins
478xxx EE & ER Premiums (USO Only)

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

(Last Modified on August 9, 2023)

State Appropriations

Code Description
480000 State Appropriations (Budgetary Acct - ORG level)
Includes amounts received from Regents allocation for general operations.
480100 State Appropriations
Includes amounts received from Regents allocation for general operations.
480101 State Appropriations - Surplus Return
480106 State Appropriations - Special Initiative
480190 State Appropriations - NonExchange
480191 State Appropriations - M R R F
480200 State Appropriations - (USO Only)
480201 State Appropriations - Institution - General (USO Only)
480202 State Appropriations - Institution - SFI (USO Only)
480204 State Appropriations - Institution - Research Consortium (USO Only)
480205 State Appropriations - Institution - Other Organized (USO Only)

Endowment Income

Code Description
481000 Endowment Income – Unrestricted (Budgetary Acct - ORG level)
481100 Endowment Income – Interest
Includes those funds that are received as interest from Endowment Fund Earnings and carry no specific designation.
4811xx Institution Discretion
481200 Endowment Income – Dividends
Includes those funds that are received as dividends from Endowment Fund Earnings and carry no specific designation.
4812xx Institution Discretion
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.
4813xx Institution Discretion
482000 Endowment Income – Restricted (Budgetary Acct - ORG level)
482100 Endowment Income – Restricted
Includes those funds that are received as income from Endowment Fund Earnings and carry specific designations as to use.
4821xx Institution Discretion
483000 Endowment Income-Funds Held in Trust (Budgetary Acct - ORG level)
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.
4831xx Institution Discretion
484000 Endowment Income – Other (Budgetary Acct - ORG level)
484100 Endowment Income – Other
Includes endowment income not described elsewhere.
4841xx Institution Discretion

Gifts

Code Description
485000 Gifts (Budgetary Acct - ORG level)
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 – Non-Capital
Gifts from federal sources.
4851xx Institution Discretion
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.
4852xx Institution Discretion
485300 State Gifts – Non-Capitalized
Gifts from state sources. Includes MRR Non-Capitalizable Projects.
485310 State Gifts-MRR Non-Capitalized
485311 State Gifts-ADA
485320 State Gifts - GSFIC
485330 State Gifts - Other
4853xx Institution Discretion
485400 State Gifts – Capitalized
Gifts from state sources that meet or exceed the capitalization limit. Includes GSFIC completed projects and MRR Capitalizable Projects.
4854xx Institution Discretion, except where standardized below
485410 State Gifts-MRR Capitalized
485411 State Gifts - ADA
485412 State Gifts - MRR Capitalilzed, Non-Cash
485420 State Gifts - GSFIC
485430 State Gifts - Other
485497 Non-Cash – Gifts – Capitalized – For Cash Flow Only (Contra Acct)
For cash flow reporting. Noncash gifts that met the capitalization threshold. (Example: GSFIC managed building projects)
485498 Non-Cash – Gifts – Capitalized – For Cash Flow Only
485500 Local Gifts - NonCapital
Gifts from local sources.
4855xx Institution Discretion
485600 Local Gifts – Capitalized
Gifts from local sources that meet or exceed the capitalization limit.
4856xx Institution Discretion
485700 Private Gifts - NonCapital
Gifts from private sources.
4857xx Institution Discretion, except where standardized below
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.
485898 Non-Cash – Private Gifts – Capitalized – For Cash Flow Only
4858xx Institution Discretion
485900 Endowment Gifts
4859xx Institution Discretion

Other Income

Code Description
486000 Interest Income (Budgetary Acct - ORG level)
486100 Interest Income
Includes any interest earned on short-term investments of cash.
4861xx Institution Discretion
487000 Short Term Investment Income (Budgetary Acct - ORG level)
487100 Short Term Investments
Interest earned on short term investments.
488000 Local Government Investment Pool Income (Budgetary Acct - ORG level)
488100 Local Government Investment Pool
Interest earned on local government investment pools.
489000 Long-Term Investment Income (Budgetary Acct - ORG level)
489100 Long Term Investment Income
Interest earned on long term investment income.
490000 Dividend Income (Budgetary Acct - ORG level)
490100 Dividend Income
Includes any dividends earned on investments.
4901xx Institution Discretion
491000 Other Grants & Contracts-Non Operating (Budgetary Acct - ORG level)
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.
4911xx Institution Discretion
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 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 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 are considered to be non-operating transactions.
491110 Federal CARES/HEERF I and CRRSAA/HEERF II Grants – Non-Operating
Includes Federal Funds awarded through the Coronavirus Aid, Relief and Economic Security Act (CARES) and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) due to COVID-19.
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 are considered to be non-operating transactions.
4912xx Institution Discretion
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 are considered to be non-operating transactions.
4913xx Institution Discretion
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 are considered to be non-operating transactions.
4914xx Institution Discretion
491500 Other Miscellaneous Grants & Contracts – Non Operating
491510 Employee Retention Credit (ERC)
492000 Other Miscellaneous Revenues (Budgetary Acct - ORG level)
492100 Other Miscellaneous Revenues
Includes Other Miscellaneous Revenues that are not included in other account codes.
492105 Salvage Sales-Non Capital Asset
492110 Miscellaneous-Revenue-Insurance Recoveries
4921xx Institution Discretion
493000 Realized Gain-Loss on Sale or Trade (Budgetary Acct - ORG level)
493100 Realized Gain-Loss on Sale or Trade of Capital Asset (Cash)
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. Noncash disposal of capital assets should be reported in account 493300.
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 (Non-Cash)
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
Cash Received from insurance related to damaged/lost capital assets. The non-cash disposal of capital assets should be reported in account 493300.
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.
494000 Indirect Cost Recoveries – Other Grants & Contracts – NonOperating (Budgetary Acct - ORG level)
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.
495000 Unrealized Gains/Losses on Investments (Budgetary Acct - ORG level)
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 31 Accounting and Financial Reporting for Certain Investment Pools. See also account 4932xx Gains/Losses on Sale of Non-Endowment Investments.
4951xx Institution Discretion
495109 For Cash Flow – Purchase of Investments
495110 For Cash Flow – Purchase of Investments (Contra Acct)
496000 Custodial Revenues (Budgetary Acct - ORG level)
The 496xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships
496100 Federal Scholarships and Other Student Support
496200 State Scholarships and Other Student Support
496207 State Scholarship-Dual Enrollment (DE)
496210 State Scholarship-Georgia Student Access
496300 Other Scholarships and Other Student Support
496400 Clubs and Organizations
496410 P3 Revenue (Funds 60000 and 61000 Only)
497000 Special Items (Budgetary Acct - ORG level)
497001 Special Item – Capital Asset Increase/Decrease
497002 Special Item – Capital Financing Increase/Decrease
497003 Special Item – Non Capital Financing Increase/Decrease
498000 Allowance for Doubtful Revenue - NonOperating (Budgetary Acct - ORG level)
This account is used for budgeting contra-revenue used to fund the reserve for uncollectible accounts associated with non-operating activity. It is a “budget use only” account.
498998 Allowance for Doubtful Revenue – Non-Operating
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with non-operating activity.
499000 Funds from Prior Years (Budgetary Acct - ORG level)
This account is used for budgeting net assets for expenditure in current year operations. It is a “budget use only” account.
499100 Prior Year Funds - Surplus

↑ Top