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[null,"University System of Georgia"]
[null,"Standardized Chart of Accounts Reference Document - Account"]
[]
[null,"Account","Description","Account Type","Budgetary Only","Notes / Comments"]
[null," 11- Cash, Cash Equivalents, & Short Term Investments",null,"A"]
[null,"111000","Cash on Hand","A"]
[null,"112000","Petty Cash","A"]
[null,"1120xx","Institution Discretion","A"]
[null,"118100","Cash in Bank General Operations- Demand Deposits","A"]
[null,"1181xx","Institution Discretion","A"]
[null,"118199","Cash Clearing-Banner","A"]
[null,"118200","Control Account - Cash - Interfund transfers (PS)","A"]
[null,"118500","Cash in Bank Payroll - Demand Deposits","A"]
[null,"1185xx","Institution Discretion","A"]
[null,"119100","Cash in Bank - Time Deposits (Cash Equiv)","A"]
[null,"1191xx","Institution Discretion","A"]
[null,"119200","Cash in BOR Short Term Fund (Cash Equiv)","A"]
[null,"119300","Cash in Local Govt Invest Pool (Cash Equiv)","A"]
[null,"1193xx","Institution Discretion","A"]
[null,"119400","Contracted Investment Pool (Cash Equiv)","A"]
[null,"1194xx","Institution Discretion","A"]
[null,"119800","Short Term Investments (90 days-13 months)","A"]
[null,"1198xx","Institution Discretion","A"]
[null," 12- Receivables",null,"A"]
[null,"121000","Receivables - Student Accounts (SAR)","A"]
[null,"1210xx","Institution Discretion","A"]
[null,"121999","Allowance for Doubtful Accounts - Student Accounts","A"]
[null,"122000","Receivables - Student Notes","A"]
[null,"1220xx","Institution Discretion","A"]
[null,122997,"Loans Issued During CY for Cash Flow (Contra Acct)","A",null,"Added 4/20/2016"]
[null,122998,"Loans Issued During CY for Cash Flow ","A",null,"Added 4/20/2016"]
[null,"122999","Allowance for Doubtful Accounts - Student Notes","A"]
[null,"123000","Receivables-General Appropriation Allotment","A"]
[null,"1230xx","Institution Discretion","A"]
[null,"123999","Allowance for Doubtful Accounts - Appropriations","A"]
[null,"124000","Receivables - Federal Funds","A"]
[null,"1240xx","Institution Discretion","A"]
[null,"124996","Capital AR for Cash Flow ","A",null,"Added 6/14/2016"]
[null,"124997","Operating Grant & Contract AR for Cash Flow (Contra Acct)","A",null,"Added 4/20/2016; Updated descr 6/14/2016 - replaced \"NonOperating Federal\" with \"Operating Grant & Contract\""]
[null,"124998","NonOperating AR for Cash Flow ","A",null,"Added 4/20/2016; Updated descr 6/14/2016 - Removed \"Federal\" from description."]
[null,"124999","Allowance for Doubtful Accounts - Grants & Contracts Federal","A"]
[null,"125000","Due From Other State Agencies","A"]
[null,"125002","AR - State Grants","A"]
[null,"125004","AR - Dual Appointment / Joint Employment","A"]
[null,125005,"AR - Insurance Premiums (USO Only)","A"]
[null,"125006","AR - Due from Regents Office","A"]
[null,125007,"AR - Due from Institutions (USO Only) - P3 Auxiliary Project","A"]
[null,125008,"AR - Due from USO - P3 (primarily Title IV Funding Adjustments)","A"]
[null,"125010","AR-DOAS Insurance","A"]
[null,125020,"AR-GSFIC MRR Projects (Bond Funds)","A"]
[null,"125100","AR-Other St Agency","A"]
[null,"125181","AR-Georgia On My Line","A"]
[null,"125600","Due from GSFIC (Georgia State Financing and Investment Commission)","A"]
[null,125700,"Due from GSFC (Georgia Student Finance Commission)","A",null,"Added 4/20/2016"]
[null,"125999","Allow for Doubtful Accts-Grants & Contracts State & Other","A"]
[null,"125xxx","Institution Discretion","A"]
[null,"126000","Due From Other Funds","A"]
[null,"1260xx","Institution Discretion","A"]
[null,"126700","Due From Other USG Institutions","A"]
[null,"1267xx","Institution Discretion","A"]
[null,"126800","Due From Component Units, Current","A"]
[null,"1268xx","Institution Discretion","A"]
[null,"126900","Due From Component Units, Noncurrent","A"]
[null,"1269xx","Institution Discretion","A"]
[null,"126960","Due From USO - Capital Liability Reserve Fund","A"]
[null,"126970","Due From Institutions - Capital Liability Reserve Fund","A"]
[null,127100,"Receivables - Other","A"]
[null,"1271xx","Institution Discretion","A"]
[null,"127199","Allowance for Doubtful Accounts - Other Receivables","A"]
[null,"127200","Receivables - Local Funds","A"]
[null,"1272xx","Institution Discretion","A"]
[null,"127299","Allowance for Doubtful Accounts - Local Funds","A"]
[null,"127300","Receivables - Private Funds","A"]
[null,"1273xx","Institution Discretion","A"]
[null,"127399","Allowance for Doubtful Accounts - Private Funds","A"]
[null,"128000","Clearing Accounts","A"]
[null,"128001","AR Clearing - LOA Employee","A",null,"Added 5/12/2016"]
[null,"128003","AR Clearing - Banner","A"]
[null,128005,"Direct Bill Clearing","A",null,"Added 02/09/2017"]
[null,129000,"Receivables in Subsidiary Ledger ","A"]
[null,"12910x","Institution Discretion","A"]
[null,129110,"AR-NSF Checks","A"]
[null,129120,"AR-NSF Web Checks","A"]
[null,129210,"Direct Bill AR - Retiree","A",null,"Added 5/12/2016; Updated descr 02/09/2017 - replaced \"ADP\" with \"Direct Bill\""]
[null,129211,"AR - Retirement Benefits","A",null,"Added 5/12/2016"]
[null,129220,"Direct Bill AR - LOA","A",null,"Added 02/09/2017"]
[null,129230,"Direct Bill AR - COBRA","A",null,"Added 5/12/2016; Updated descr 02/09/2017 - replaced \"ADP\" with \"Direct Bill\""]
[null,"129999","Allowance for Doubtful Accounts - Subsidiary Receivables","A"]
[null," 13- Prepaid Items",null,"A"]
[null,"131000","Prepaid Rents/Leases","A"]
[null,"1310xx","Institution Discretion","A"]
[null,"132100","Prepaid Expenses","A"]
[null,"132160","Prepaid Travel Agent, Airfare, Hotel","A"]
[null,"1321xx","Institution Discretion","A"]
[null,132200,"Prepaid Salaries","A",null,"Added 4/20/2016"]
[null,"1322xx","Institution Discretion","A",null,"Added 4/20/2016"]
[null,"132300","Travel Advance- Employees","A"]
[null,"132310","Travel - Employee Clearing","A"]
[null,"1323xx","Institution Discretion","A"]
[null,"132400","Travel Advance - Student","A"]
[null,"132410","Travel Advance - Student Clearing","A"]
[null,"1324xx","Institution Discretion","A"]
[null,"132900","Other Advances","A"]
[null,"132910","Other Advances Clearing","A"]
[null,"1329xx","Institution Discretion","A"]
[null,"133100","Cash Advance - Control","A"]
[null,"1331xx","Institution Discretion","A"]
[null,"133200","Prefunded Capital Assets","A",null,"Added 4/20/2016"]
[null,"1332xx","Institution Discretion","A",null,"Added 4/20/2016"]
[null,"139000","Other Prepaids","A"]
[null,"139100","P-Card Clearing Account","A"]
[null,"1391xx","Institution Discretion","A"]
[null," 14- Inventories",null,"A"]
[null,"141000","Inventories - Consumable Supplies","A"]
[null,"1410xx","Institution Discretion","A"]
[null,"142000","Merchandise for Resale","A"]
[null,"1420xx","Institution Discretion","A"]
[null," 15- Investments",null,"A"]
[null,"151000","Government Securities","A"]
[null,151100,"US Treasury Investments","A"]
[null,151200,"US Agency Investments - Explicitly Guaranteed","A"]
[null,151300,"US Agency Investments - Implicitly Guaranteed","A"]
[null,"1510xx","Institution Discretion","A"]
[null,"152000","Common & Preferred Stock","A"]
[null,"152020","Investments Stock Unrestricted","A"]
[null,152100,"Common & Preferred Stock - Domestic","A"]
[null,152200,"Common & Preferred Stock - International","A"]
[null,152300,"Equity Mutual Fund - Domestic","A"]
[null,152400,"Equity Mutual Fund - International","A"]
[null,152500,"Foreign Investments","A"]
[null,"1520xx","Institution Discretion","A"]
[null,"153000","Bonds","A"]
[null,153100,"Bonds - Corporate","A"]
[null,153200,"Bonds - Municipal Obligation","A"]
[null,153300,"Bonds - General Obligation","A"]
[null,153400,"Bonds - Corporate Mortgage Backed","A"]
[null,153500,"Mutual Bond Fund","A"]
[null,"1530xx","Institution Discretion","A"]
[null,"154000","Real Estate Mortgages","A"]
[null,"1540xx","Institution Discretion","A"]
[null,"155000","Real Estate","A"]
[null,"1550xx","Institution Discretion","A"]
[null,"156000","University System Buildings","A"]
[null,"1560xx","Institution Discretion","A"]
[null,"157000","Contracted Investment Pool-Non Current","A"]
[null,157100,"BOR Investment Pool - Legal Fund","A"]
[null,157200,"BOR Investment Pool - Balanced Fund","A"]
[null,157300,"BOR Investment Pool - Total Return Fund","A"]
[null,157400,"BOR Investment Pool - Diversified Fund","A"]
[null,157500,"Georgia Extended Asset Pool","A"]
[null,157900,"Other Investment Pool","A"]
[null,"1570xx","Institution Discretion","A"]
[null,"158000","Non-Current Assets","A"]
[null,158100,"Non-Current Cash","A"]
[null,158200,"Non-Current Short-Term Investments","A"]
[null,"1580xx","Institution Discretion","A"]
[null,"159000","Other Investments","A"]
[null,"1590xx","Institution Discretion","A"]
[null," 16- Capital Assets",null,"A"]
[null,"161000","Land and Land Improvements","A"]
[null,"161100","Leased Land & Land Improvements","A"]
[null,"162000","Buildings and Building Improvements","A"]
[null,"162900","Accum Depreciation - Buildings & Bldg Impr","A"]
[null,"162100","Leased Buildings and Building Improvements","A"]
[null,162190,"Accum Depreciation - Leased Buildings & Bldg Impr","A"]
[null,"163000","Facilities and Other Improvements","A"]
[null,"163100","Leased Facilities and Other Improvements","A"]
[null,163190,"Accum Depr- Leased Facilities & Other Impr ","A"]
[null,"163900","Accum Depr- Facilities & Other Impr ","A"]
[null,"164000","Library Collections","A"]
[null,"164010","Library Collections-General Acquisitions","A"]
[null,"164020","Library Collections-Donated","A"]
[null,"164900","Accum Depr- Library Collection","A"]
[null,"165000","Equipment","A"]
[null,"165900","Accum Depr- Equipment","A"]
[null,"165100","Leased Equipment","A"]
[null,165190,"Accum Depr- Leased Equipment","A"]
[null,"167000","Infrastructure","A"]
[null,"167900","Accum Depr- Infrastructure","A"]
[null,"167100","Leased Infrastructure","A"]
[null,167190,"Accum Depr- Leased Infrastructure","A"]
[null,"168100","Works of Art/Historical Treasures/Capitalized Collections","A"]
[null,"168200","Intangible Assets","A"]
[null,168210,"Software","A"]
[null,168220,"Water, Timber, & Mineral Rights and Easements","A"]
[null,168230,"Patents, Trademarks, and Copyrights","A"]
[null,"168900","Accum Depr - Capitalized Collections","A"]
[null,168910,"Accum Depr - Software","A"]
[null,168920,"Accum Depr - Water, Timber & Mineral Rights and Easements","A"]
[null,168930,"Accum Depr - Patents, Trademarks and Copyrights","A"]
[null,"169000","Construction Work in Progress","A"]
[null,"169900","Software Development in Progress","A"]
[null,"170000","Deferred Outflows of Resources","A"]
[null,"170100","Deferred Outflows of Resources - Debt Refunding","A"]
[null,"170200","Deferred Outflows of Resources - Defined Benefit Pension Plan","A"]
[null,"170900","Deferred Outflows of Resources - Other","A"]
[null," 21- Liabilities - General",null,"A"]
[null,"211000","Accounts Payable (AP Module Only)","L"]
[null,"211400","Accounts Payable - General","L"]
[null,"2114xx","Institution Discretion","L"]
[null,"211450","Accounts Payable - Capital Asset Purchases","L",null,"GAAP Only"]
[null,"211499","Interest Payable - Capital Leases","L",null,"Added 4/20/2016, GAAP Only"]
[null,"211500","Accounts Payable - (Expense module Only)","L"]
[null,"211600","Accounts Payable-(P-Card Only)","L"]
[null,"2116xx","Institution Discretion","L"]
[null,"211900","Construction Contracts Payable/Construction Retainage Payable","L"]
[null,"211950","Construction Retainage Payable - NonCapital","L"]
[null,"211960","Construction Contracts Payable - NonCapital","L"]
[null,"211970","Construction Retainage Payable - Capital","L"]
[null,"211980","Construction Contracts Payable - Capital","L"]
[null,"211999","Accounts Payable - RSA/Error","L"]
[null,"212100","Accr Exp-Personal Services","L"]
[null,"212200","Accr Exp-Non-Pers Services","L"]
[null,"2122xx","Institution Discretion","L"]
[null,"213100","Payroll Deduction - Dependent Spending Account","L"]
[null,"213200","Payroll Deduction - Medical Spending Account","L"]
[null,"214000","Deposits","L"]
[null,"214xxx","Institution Discretion","L"]
[null,"215000","Sales Tax Payable","L"]
[null,"215xxx","Institution Discretion","L"]
[null,"216000","Advances-Tuition & Fees","L"]
[null,"216xxx","Institution Discretion","L"]
[null,"217000","Advances-Other","L"]
[null,"217xxx","Institution Discretion","L"]
[null,217800,"Advances - Research - NonOperating","L",null,"Added 4/20/2016"]
[null,217900,"Advances - Research - Operating","L",null,"Updated 4/20/2016"]
[null,"218000","Due to Other Funds","L"]
[null,218100,"Due to USO - Capital Liability Reserve Fund, Current","L"]
[null,218101,"Due to USO - Capital Liability Reserve Fund, NonCurrent","L",null,"Added 4/20/2016"]
[null,218200,"Due to Institutions (USO ONLY) - P3 - Primarily Title IV Funding Adj","L"]
[null,218500,"Due to Institutions (USO ONLY) - P3 Auxiliary Project","L"]
[null,218700,"Due to Other USG Institutions","L"]
[null,"2187xx","Institution Discretion","L"]
[null,"218800","Due to Component Units, Current","L"]
[null,"2188xx","Institution Discretion","L"]
[null,"218900","Due to Component Units, Noncurrent","L"]
[null,"2189xx","Institution Discretion","L"]
[null,219000,"Other Liabilities","L"]
[null,"2190xx","Institution Discretion","L"]
[null,"219100","Other Liabilities, Current","L"]
[null,219101,"Pollution Remediation, Current","L",null,"Added 4/20/2016. Formerly \"Campus Card Clearing\". \"Campus Card Clearing\" moved to 219110."]
[null,219102,"Pollution Remediation, NonCurrent","L",null,"Added 4/20/2016. Formerly \"Financial Aid Book Vouchers\". \"Financial Aid Book Vouchers\" moved to 219111."]
[null,219103,"Claims and Judgments, Current","L",null,"Added 4/20/2016"]
[null,219104,"Claims and Judgments, NonCurrent","L",null,"Added 4/20/2016"]
[null,219105,"Other Liabilities, NonCurrent","L",null,"Added 4/20/2016"]
[null,219110,"Campus Card Clearing","L",null,"Moved/Added 5/12/2016"]
[null,219111,"Financial Aid Book Vouchers","L",null,"Moved/Added 5/12/2016"]
[null,"2191xx","Institution Discretion","L"]
[null,"219400","Lease Purch Obligations (Current)","L"]
[null,"2194xx","Institution Discretion","L"]
[null,"219490","Lease Purch Obligations-Noncapital Asset (Current)","L",null,"Added 6/14/16"]
[null,"219500","Notes and Notes Payable, Current","L"]
[null,"2195xx","Institution Discretion","L"]
[null,"219590","Notes and Notes Payable-Noncapital Asset (Current)","L",null,"Added 6/14/16"]
[null,"219800","Other Liab-Banner Clearing","L"]
[null,"219801","Unapplied Cash","L"]
[null,"219802","Unapplied Financial Aid","L"]
[null,"219805","AP Clearing-Banner Webcheck","L"]
[null,"219820","AP Clearing-Banner","L"]
[null,"219840","Contract Clearing-Banner","L"]
[null,"219850","Student Financial Aid Payables","L"]
[null,"219851","Student Refunds","L"]
[null,"219895","Unapplied Waivers","L"]
[null,"2198xx","Institution Discretion","L"]
[null,"219900","Other Liab-Misc Clearing ","L"]
[null,"2199xx","Institution Discretion","L"]
[null," 22- Liabilities - Payroll",null,"L"]
[null,"221100","Payroll Deduction - F.I.C.A.","L"]
[null,"221500","Payroll Deduction - Medicare","L"]
[null,"222100","Payroll Ded-Fed Income Taxes","L"]
[null,"222500","Payroll Ded-Adv Income Credit","L"]
[null,"223001","Pay Dedc-GA State Taxes","L"]
[null,"223002","Pay Dedc-Other State Taxes - AL","L"]
[null,"223003","Pay Dedc-Other State Taxes - AK","L"]
[null,"223004","Pay Dedc-Other State Taxes - AR","L"]
[null,"223005","Pay Dedc-Other State Taxes - AZ","L"]
[null,"223006","Pay Dedc-Other State Taxes - CA","L"]
[null,"223007","Pay Dedc-Other State Taxes - CO","L"]
[null,"223008","Pay Dedc-Other State Taxes - CT","L"]
[null,"223009","Pay Dedc-Other State Taxes - DE","L"]
[null,"223010","Pay Dedc-Other State Taxes -FL","L"]
[null,"223011","Pay Dedc-Other State Taxes - HI","L"]
[null,"223012","Pay Dedc-Other State Taxes - ID","L"]
[null,"223013","Pay Dedc-Other State Taxes - IL","L"]
[null,"223014","Pay Dedc-Other State Taxes - IN","L"]
[null,"223015","Pay Dedc-Other State Taxes - IA","L"]
[null,"223016","Pay Dedc-Other State Taxes - KS","L"]
[null,"223017","Pay Dedc-Other State Taxes - KY","L"]
[null,"223018","Pay Dedc-Other State Taxes - LA","L"]
[null,"223019","Pay Dedc-Other State Taxes - ME","L"]
[null,"223020","Pay Dedc-Other State Taxes - MD","L"]
[null,"223021","Pay Dedc-Other State Taxes - MA","L"]
[null,"223022","Pay Dedc-Other State Taxes - MI","L"]
[null,"223023","Pay Dedc-Other State Taxes - MN","L"]
[null,"223024","Pay Dedc-Other State Taxes - MS","L"]
[null,"223025","Pay Dedc-Other State Taxes - MO","L"]
[null,"223026","Pay Dedc-Other State Taxes - MT","L"]
[null,"223027","Pay Dedc-Other State Taxes - NE","L"]
[null,"223028","Pay Dedc-Other State Taxes - NV","L"]
[null,"223029","Pay Dedc-Other State Taxes - NH","L"]
[null,"223030","Pay Dedc-Other State Taxes - NJ","L"]
[null,"223031","Pay Dedc-Other State Taxes - NM","L"]
[null,"223032","Pay Dedc-Other State Taxes - NY","L"]
[null,"223033","Pay Dedc-Other State Taxes - NC","L"]
[null,"223034","Pay Dedc-Other State Taxes - ND","L"]
[null,"223035","Pay Dedc-Other State Taxes - OH","L"]
[null,"223036","Pay Dedc-Other State Taxes - OK","L"]
[null,"223037","Pay Dedc-Other State Taxes - OR","L"]
[null,"223038","Pay Dedc-Other State Taxes - PA","L"]
[null,"223039","Pay Dedc-Other State Taxes - RI","L"]
[null,"223040","Pay Dedc-Other State Taxes - SC","L"]
[null,"223041","Pay Dedc-Other State Taxes - SD","L"]
[null,"223042","Pay Dedc-Other State Taxes - TN","L"]
[null,"223043","Pay Dedc-Other State Taxes - TX","L"]
[null,"223044","Pay Dedc-Other State Taxes - UT","L"]
[null,"223045","Pay Dedc-Other State Taxes - VT","L"]
[null,"223046","Pay Dedc-Other State Taxes - VA","L"]
[null,"223047","Pay Dedc-Other State Taxes - WA","L"]
[null,"223048","Pay Dedc-Other State Taxes - WV","L"]
[null,"223049","Pay Dedc-Other State Taxes - WI","L"]
[null,"223050","Pay Dedc-Other State Taxes - WY","L"]
[null,"223100","Pay Dedc-Other City/Local Taxes","L"]
[null,"224000","Pay Ded-Retirement Deductions","L"]
[null,"224031","Pay Deductions - ORP - TIAA","L"]
[null,"224051","Pay Deductions - ORP - Fidelity","L"]
[null,"224071","Pay Deductions - ORP - VALIC","L"]
[null,"224711","Pay Deductions - Teachers Retirement System","L"]
[null,"224721","Pay Deductions - Optional Retirement Plan","L"]
[null,"224741","Pay Deductions - Employee Retirement System","L"]
[null,"224751","Pay Deductions -GA Defined Contribution Plan","L"]
[null,"225000","Pay Ded-Tax Sheltered Annuities","L"]
[null,"225050","GaBreeze ERS","L"]
[null,"225601","Pay Ded - 403(b) - Valic","L"]
[null,"225602","Pay Ded - 403(b) - Fidelity","L"]
[null,"225603","Pay Ded - 403(b) - TIAA CREF","L"]
[null,"225604","Pay Ded - 403(b) - Amer Century","L"]
[null,"225605","Pay Ded - 403(b) - Amer Express","L"]
[null,"225606","Pay Ded - 403(b) - Northern Life","L"]
[null,"225607","Pay Ded - 403(b) - Equitable A","L"]
[null,"225608","Pay Ded - 403(b) - Lincoln","L"]
[null,"225609","Pay Ded - 403(b) - First Investors","L"]
[null,"225610","Pay Ded - 403(b) - Peachst Reservs","L"]
[null,"225611","Pay Ded - 403(b) - NW Life","L"]
[null,"225612","Pay Ded - 403(b) - Waddell","L"]
[null,"225613","Pay Ded - 403(b) - Mass Mutual","L"]
[null,"225614","Pay Ded - 403(b) - GA Emp Def Comp","L"]
[null,"225615","Pay Ded - 403(b) - Am Fund","L"]
[null,"225616","Pay Ded - 403(b) - Am General","L"]
[null,"225617","Pay Ded - 403(b) - Horace Mann","L"]
[null,"225618","Pay Ded - 403(b) - New England","L"]
[null,"225619","Pay Ded - 403(b) - NY Life","L"]
[null,"225620","Pay Ded - 403(b) - Primerica","L"]
[null,"225621","Pay Ded - 403(b) - Profess","L"]
[null,"225622","Pay Ded - 403(b) - Reliastar","L"]
[null,"225623","Pay Ded - 403(b) - Smith Barney","L"]
[null,"225624","Pay Ded - 403(b) - Unum","L"]
[null,"225625","Pay Ded - 403(b) - USAA","L"]
[null,"225626","Pay Ded - 403(b) - Vanguard","L"]
[null,"225627","Pay Ded - 403(b) - VanKampen","L"]
[null,"225628","Pay Ded - 403(b) - TIAA SRA","L"]
[null,"225629","Pay Ded - 403(b) - Janus","L"]
[null,"225630","Pay Ded - 403(b) - Nationwide","L"]
[null,"225631","Pay Ded - 403(b) - AIG","L"]
[null,"225632","Pay Ded - 403(b) - ING","L"]
[null,"225701","Pay Ded - 457 - Valic","L"]
[null,"225702","Pay Ded - 457 - Fidelity","L"]
[null,"225703","Pay Ded - 457 - TIAA CREF","L"]
[null,"225704","Pay Ded - 457 - Amer Century","L"]
[null,"225705","Pay Ded - 457 - Amer Express","L"]
[null,"225706","Pay Ded - 457 - Northern Life","L"]
[null,"225707","Pay Ded - 457 - Equitable A","L"]
[null,"225708","Pay Ded - 457 - Lincoln","L"]
[null,"225709","Pay Ded - 457 - First Investors","L"]
[null,"225710","Pay Ded - 457 - Peachstate Resrvs","L"]
[null,"225711","Pay Ded - 457 - NW Life","L"]
[null,"225712","Pay Ded - 457 - Waddell","L"]
[null,"225713","Pay Ded - 457 - Mass Mutual","L"]
[null,"225714","Pay Ded - 457 - GA Emp Def Comp","L"]
[null,"225715","Pay Ded - 457 - Am Fund","L"]
[null,"225716","Pay Ded - 457 - Am General","L"]
[null,"225717","Pay Ded - 457 - Horace Mann","L"]
[null,"225718","Pay Ded - 457 - New England","L"]
[null,"225719","Pay Ded - 457 - NY Life","L"]
[null,"225720","Pay Ded - 457 - Primerica","L"]
[null,"225721","Pay Ded - 457 - Profess","L"]
[null,"225722","Pay Ded - 457 - Reliastar","L"]
[null,"225723","Pay Ded - 457 - Smith Barney","L"]
[null,"225724","Pay Ded - 457 - Unum","L"]
[null,"225725","Pay Ded - 457 - USAA","L"]
[null,"225726","Pay Ded - 457 - Vanguard","L"]
[null,"225727","Pay Ded - 457 - VanKampen","L"]
[null,"225728","Pay Ded - 457 - TIAA SRA","L"]
[null,"225729","Pay Ded - 457 - Janus","L"]
[null,"225730","Pay Ded - 457 - Nationwide","L"]
[null,"225731","Pay Ded - 457 - AIG","L"]
[null,"225732","Pay Ded - 457 - ING","L"]
[null,"225903","Pay Ded - GA Higher Ed Savings Plan","L"]
[null,"226000","Pay Ded-Insurance","L"]
[null,"226070","Pay Ded - Accident Ins - INA","L"]
[null,"226220","Pay Ded - AFLAC","L"]
[null,"226301","Pay Ded - Reliance A D Insurance","L"]
[null,"226901","Pay Ded - Blue Choice HMO","L"]
[null,"226903","Pay Ded - BCBS PPO","L"]
[null,"226905","Pay Ded - Regents High Deductible Health Plan","L"]
[null,"226906","Pay Ded - Kaiser HMO","L"]
[null,"226908","Pay Ded - BOR HDHP Self-Funded","L"]
[null,"226909","Pay Ded - Regents Indemnity Plan","L"]
[null,"226910","Pay Ded - BOR BC HMO - Self-Funded","L"]
[null,"226915","Pay Ded - Health Savings Account","L"]
[null,"226940","Pay Ded - BCBS GRA Option","L"]
[null,"226951","Pay Ded - Basic Life - Regents","L"]
[null,"226952","Pay Ded - Dependent Life - Regents","L"]
[null,"226953","Pay Ded - Supplemental Life - ADD - Regents","L"]
[null,"226961","Pay Ded - Dental - Regents","L"]
[null,"226962","Pay Ded - Dental - Institution","L"]
[null,"226965","Pay Ded - Cancer - Institution","L"]
[null,"226972","Pay Ded - Dental - Delta","L"]
[null,"226974","Pay Ded - Long-Term Disability","L"]
[null,"226975","Pay Ded - CNA Long Term Care","L"]
[null,"226977","Pay Ded - Short-Term Disability","L"]
[null,"226978","Pay Ded - Group Vision","L"]
[null,"226981","Pay Ded - Prepaid Legal Services","L"]
[null,"226983","Pay Ded - Hospital Indemnity","L"]
[null,"227000","Pay Ded-Garnishments","L"]
[null,"227100","Pay Ded - IRS Tax Levy","L"]
[null,"227501","Pay Ded - Garnishments","L"]
[null,"228000","Pay Ded-Other","L"]
[null,"228020","Pay Ded - MARTA","L"]
[null,"228050","Pay Ded - HSA-Other Banks","L"]
[null,"228105","Pay Ded - HSA-BB&T","L"]
[null,"228107","Pay Ded - Re-Leaf Campaign","L"]
[null,"228108","Pay Ded - Lifestyle Benefits Plan","L"]
[null,"228110","Pay Ded - Liberty Mutual","L"]
[null,"228201","Pay Ded - Other-Miscellaneous","L"]
[null,"228202","Pay Ded - Rent-Faculty Housing","L"]
[null,"228901","Pay Ded - US Savings Bond","L"]
[null,"228911","Pay Ded - State Charitable Campaign","L"]
[null,"228920","Pay Ded - Employee A/R","L"]
[null,"228921","Pay Ded - AAUP","L"]
[null,"228922","Pay Ded - Credit Union","L"]
[null,"228923","Pay Ded - Recreation/Fitness/Wellness","L"]
[null,"228924","Pay Ded - Housing/Rental","L"]
[null,"228925","Pay Ded - Meal Plan","L"]
[null,"228926","Pay Ded - Mobile Phone/PDA","L"]
[null,"228927","Pay Ded - Parking/Transit After Tax","L"]
[null,"228928","Pay Ded - Parking/Transit Before Tax","L"]
[null,"228931","Pay Ded - Alumni","L"]
[null,"228932","Pay Ded - Athletics","L"]
[null,"228933","Pay Ded - Capital Campaign/Annual Giving","L"]
[null,"228934","Pay Ded - Foundation Restricted","L"]
[null,"228935","Pay Ded - Foundation Unrestricted","L"]
[null,"228941","Pay Ded - Uniform Expenses","L"]
[null,"228999","Pay Ded - Miscellaneous","L"]
[null,"229100","HCMS Net Pay Liability","L"]
[null,"229110","Retirement Clearing - Benefits","L"]
[null,"229199","HCMS Clearing - Liabilities","L"]
[null,"229900","Third Party Clearing - Benefits","L",null,"Updated descr 02/09/2017 - replaced \"ADP\" with \"Third Party\""]
[null,"229910","Retirement Clearing - Benefits","L"]
[null,"229999","Third Party Clearing","L",null,"Updated descr 02/09/2017 - from \"ADP Clearing - Liabilities\" to \"Third Party Clearing\""]
[null," 23- Liabilities - Payroll - Employer Matching",null,"L"]
[null,"231100","Employer Matching - F.I.C.A.","L"]
[null,"233500","Employer Matching - F.I.C.A.Medicare","L"]
[null,"234100","Retirement-Teachers Retire Sys","L"]
[null,"234111","Employer Payroll Liability - Teachers Retirement System","L"]
[null,"234200","Retirement-Employee Retire Sys","L"]
[null,"234241","Employer Payroll Liability - Employee Retirement System","L"]
[null,"234300","Optional Retirement Plans","L"]
[null,"234321","Employer Payroll Liability - Optional Retirement Plan","L"]
[null,"234335","Employer Payroll Liability - ORP - TIAA","L"]
[null,"234355","Employer Payroll Liability - ORP - Fidelity","L"]
[null,"234365","Employer Payroll Liability - ORP - Valic","L"]
[null,"235100","Insurance Matching","L"]
[null,"235900","Employer Payroll Liability - Health and Life Insurance Plans","L"]
[null,"235901","Employer Payroll Liability - Blue Choice HMO","L"]
[null,"235903","Employer Payroll Liability - BCBS PPO","L"]
[null,"235905","Employer Payroll Liability - Regents High Deductible Health Plan","L"]
[null,"235906","Employer Payroll Liability - Kaiser HMO","L"]
[null,"235908","Employer Payroll Liability - BOR HDHP - Self-Funded","L"]
[null,"235909","Employer Payroll Liability - Regents Indemnity Plan","L"]
[null,"235910","Employer Payroll Liability - BC - Self-Funded","L"]
[null,"235911","Employer Payroll Liability - Medicare Exchange HRA","L"]
[null,"235915","Employer Payroll Liability - HSA Match","L"]
[null,"235940","Employer Payroll Liability - BCBS GRA Option","L"]
[null,"235951","Employer Payroll Liability - Basic Life - Regents","L"]
[null," 24- Liabilities - Funds Held for Others",null,"L"]
[null,"241000","Funds Held for Others","L"]
[null,"241100","Agency - Funds Held for Others","L"]
[null,"241160","Funds Held for Others-Capital Liability Reserves-USO","L"]
[null,"241200","Agency - Funds Held for Others - P3 Project","L"]
[null,"241500","Control Account - Escheatment Liability","L"]
[null," 25- Liabilities - Funds for Designated Scholarships",null,"L"]
[null,"251000","Designated Scholarships","L"]
[null,"2510xx","Institution Discretion","L"]
[null,"251001","HOPE","L"]
[null,"251002","HOPE Prior Year","L"]
[null,"251003","HOPE Accel","L"]
[null,"251004","HOPE GED","L"]
[null,"251005","HOPE Grant","L"]
[null,"251020","HOPE Promise","L"]
[null,"251030","Zell Miller Scholarship","L"]
[null,"251033","Zell Miller Grant","L"]
[null,"251034","MOWR Program","L"]
[null,"251040","LEAP Scholarship","L"]
[null,"251050","Stafford Loan-Subsidized","L"]
[null,"251051","Stafford Loan-Unsubsidized","L"]
[null,"251052","Cancellable Loan-Subsidized","L"]
[null,"251053","Cancellable Loan-Unsub","L"]
[null,"251055","Direct Lending","L"]
[null,"251200","Private/Other Scholarships/Loans","L"]
[null,"2512xx","Institution Discretion","L"]
[null," 28- Liabilities - Compensated Absences",null,"L"]
[null,"287100","Compensated Absences - Current","L"]
[null," 29- Liabilities - Non-Current",null,"L"]
[null,"291100","Other Liab-Lease Purch Oblig","L"]
[null,"291150","GSFIC Payback Bonds","L"]
[null,"291190","Lease Purch Obligations-Noncapital Asset (Non-Current)","L",null,"Added 6/14/16"]
[null,"2911xx","Institution Discretion","L"]
[null,"291200","Notes and Notes Payable, Noncurrent","L"]
[null,"291290","Notes and Notes Payable-Noncapital Asset (Non-Current)","L",null,"Added 6/14/16"]
[null,"2912xx","Institution Discretion","L"]
[null,291300,"Advances - Other - Non-Current","L"]
[null,"2913xx","Institution Discretion","L"]
[null,"291400","Advances - Research - Non-Current","L"]
[null,"2914xx","Institution Discretion","L"]
[null,"291500","Net Pension Liability","L"]
[null,"2915xx","Institution Discretion","L"]
[null,"291600","OPEB Liability","L"]
[null,"291700","IBNR Liability","L"]
[null,"297100","Compensated Absences - Non-Current","L"]
[null,"298000","Deferred Inflows of Resources","L"]
[null,"298100","Deferred Inflows of Resources - Debt Refunding","L"]
[null,"298200","Deferred Inflows of Resources - Defined Benefit Pension Plan","L"]
[null,"298300","Deferred Inflows of Resources - Service Concession Arrangement","L"]
[null,"298301","Deferred Inflows of Resources - Service Concession Arrangement - Capital Asset Related","L",null,"Added 4/20/2016"]
[null,"298400","Deferred Inflows of Resources - Grants Recd in Adv of Time Req - Operating","L"]
[null,"298401","Deferred Inflows of Resources - Grants Recd in Adv of Time Req - NonOperating","L",null,"Added 4/20/2016"]
[null,"298402","Deferred Inflows of Resources - Grants Recd in Adv of Time Req - Capital","L",null,"Added 6/14/2016"]
[null,"298900","Deferred Inflows of Resources - Other","L"]
[null," 31- Net Assets - Investment in Plant",null,"Q"]
[null,"311100","Investment in Plant","Q"]
[null," 32- Net Assets- Allocated (Unrestricted)",null,"Q"]
[null,"321100","Net Assets-Alloc Reserves (Unrestricted)","Q"]
[null,"321110","Net Assets-Alloc Res Prior Year (Unrestricted)","Q"]
[null,"322100","Inventory Reserves (Unrestricted)","Q"]
[null,"323100","Reserves for Renewal & Replacement (Unrestricted)","Q"]
[null,"329100","Other Reserves (Unrestricted)","Q"]
[null,"329200","Reserves for Deferred Gift Revenue from Auxiliary Vendor (Unrestricted)","Q",null,"Added 4/20/2016"]
[null,"329500","Other Reserves (Unrestricted) - P3 Project","Q"]
[null,"329600","Other Reserves (Unrestricted)-Capital Liability Reserve Fund","Q"]
[null," 34- Net Assets - Unallocated Surplus (Unrestricted)",null,"Q"]
[null,"341100","Unalloc Net Asset-Prior Yr (Unrestricted)","Q"]
[null,"342100","Unalloc Net Asset-Current Yr (Unrestricted)","Q"]
[null," 36- Net Assets- Permanent Endowment (Restricted - Nonexpendable)*",null,"Q"]
[null,"360100","Net Assets-Permanent Endowment (Restricted - Nonexpendable)","Q"]
[null," 37- Net Assets - Allocated Other  (Restricted - Expendable)*",null,"Q"]
[null,"371100","Net Assets-Alloc Other  (Restricted - Expendable)","Q"]
[null,"3711xx","Institution Discretion","Q"]
[null," 38- Reserves",null,"Q"]
[null,"381000","Reserve for Encumbrances","Q"]
[null,"381100","Reserve for Encumbrances - Control Account","Q"]
[null,"4 - Revenues",null,"R"]
[null,"400000","Revenues","R","Yes - APPROP level"]
[null,"401000","Resident Tuition","R","Yes - REVEST level"]
[null,"401100","Resident Tuition (Term and Level Designated by Class)","R"]
[null,"4011xx","Institution Discretion","R"]
[null,"401180","MOWR Tuition","R"]
[null,401300,"Fee Waivers - Resident Tuition ","R"]
[null,"4013xx","Institution Discretion","R"]
[null,"401340","Fee Waiver eCore","R"]
[null,"401380","Fee Waiver MOWR Tuition","R"]
[null,"401400","Distance Learning Resident Tuition","R"]
[null,"401410","Tuition-MED/MAT - Consortium","R"]
[null,"401420","Tuition-WebMBA - Consortium","R"]
[null,"401430","Tuition-WebBSIT - Consortium","R"]
[null,"401440","Tuition-eCore - Consortium","R"]
[null,"401450","Tuition eMajor - Consortium","R"]
[null,"401460","Tuition GOML - Consortium","R"]
[null,"4014xx","Institution Discretion","R"]
[null,"402000","Non Resident","R","Yes - REVEST level"]
[null,"402100","Non Resident Tuition","R"]
[null,"4021xx","Institution Discretion","R"]
[null,402300,"Fee Waivers-Non Res Tuition","R"]
[null,"4023xx","Institution Discretion","R"]
[null,"403000","Technology Fees","R","Yes - REVEST level"]
[null,"403100","Technology Fees","R"]
[null,"4031xx","Institution Discretion","R"]
[null,403300,"Fee Waivers-Technology Fees","R"]
[null,"4033xx","Institution Discretion","R"]
[null,"404000","Student Transportation","R","Yes - REVEST level"]
[null,"404100","Student Transportation Fee","R"]
[null,"4041xx","Institution Discretion","R"]
[null,404300,"Fee Waiver-Std Transport Fee","R"]
[null,"4043xx","Institution Discretion","R"]
[null,"405000","Parking/Vehicle Registration","R","Yes - REVEST level"]
[null,"405100","Parking/Vehicle Registration","R"]
[null,"4051xx","Institution Discretion","R"]
[null,405300,"Waiver-Std Auto Regis/Park Fee","R"]
[null,"4053xx","Institution Discretion","R"]
[null,"406000","Student Health Fees","R","Yes - REVEST level"]
[null,"406100","Student Health Fees","R"]
[null,"4061xx","Institution Discretion","R"]
[null,406300,"Fee Waivers-Std Hlth Fees","R"]
[null,"4063xx","Institution Discretion","R"]
[null,"407000","Student Athletic Fees","R","Yes - REVEST level"]
[null,"407100","Student Athletic Fees","R"]
[null,"4071xx","Institution Discretion","R"]
[null,407300,"Fee Waivers-Student Athletic Fees","R"]
[null,"4073xx","Institution Discretion","R"]
[null,407400,"Other Student Athletic Fees","R"]
[null,"4074xx","Institution Discretion","R"]
[null,"408000","Student Activity Fees","R","Yes - REVEST level"]
[null,"408100","Student Activity Fees","R"]
[null,408300,"Fee Waivers-Student Activity Fees","R"]
[null,"4083xx","Institution Discretion","R"]
[null,"408400","Other Student Activity Fees/Waivers (Fund 13000)","R"]
[null,408405,"Mandatory International Fee","R"]
[null,408410,"Fee Waiv-Mandatory International Fee ","R"]
[null,"4084xx","Institution Discretion","R"]
[null,"408500","Other Mandatory Fees  (Board Approved)","R"]
[null,408501,"MOWR Fee","R"]
[null,408502,"Fee Waiver - MOWR","R"]
[null,"4085xx","Institution Discretion","R"]
[null,"408600","Institutional Fee","R"]
[null,408601,"Institutional Fee","R"]
[null,408602,"Fee Waiver-Institutional Fee","R"]
[null,"4086xx","Institution Discretion","R"]
[null,"409000","Other Fees","R","Yes - REVEST level"]
[null,409100,"Late Registration Fee","R"]
[null,"4091xx","Institution Discretion","R"]
[null,"409200","Lab/Supplemental Course Material Fees","R"]
[null,"4092xx","Institution Discretion","R"]
[null,409300,"Application Fees","R"]
[null,"4093xx","Institution Discretion","R"]
[null,409600,"Transcript Fee","R"]
[null,409700,"Student Returned Checks Fee","R"]
[null,"409900","Student Fees-Other","R"]
[null,"4099xx","Institution Discretion","R"]
[null,"409998","Allowance for Doubtful Revenue - Tuition and Fees","R"]
[null,"409999","Sponsored and Unsponsored Scholarships","R"]
[null,"411000","Federal Appropriations","R","Yes - REVEST level"]
[null,"411100","Federal Appropriations","R"]
[null,"4111xx","Institution Discretion","R"]
[null,"413000","Appropriations-Other","R","Yes - REVEST level"]
[null,413100,"Other Appropriations","R"]
[null,"4131xx","Institution Discretion","R"]
[null,"421000","Federal Grants & Contracts","R","Yes - REVEST level"]
[null,"4211xx","Institution Discretion","R"]
[null,"421500","Federal Stimulus - Operating","R"]
[null,"421900","Other Federal Grants & Contracts","R"]
[null,"4219xx","Institution Discretion","R"]
[null,"422000","State Grants & Contracts","R","Yes - REVEST level"]
[null,"4221xx","Institution Discretion","R"]
[null,422200,"Georgia Pre-Kindergarten","R"]
[null,"422300","MOWR Books","R"]
[null,"422900","Other State Grants & Contracts","R"]
[null,"4229xx","Institution Discretion","R"]
[null,"423000","Local Grants & Contracts","R","Yes - REVEST level"]
[null,"423100","Local Grants & Contracts","R"]
[null,"4231xx","Institution Discretion","R"]
[null,"424000","Private Grants & Contracts","R","Yes - REVEST level"]
[null,424100,"Private Grants & Contracts","R"]
[null,"4241xx","Institution Discretion","R"]
[null,"425998","Allowance for Doubtful Revenue - Grants and Contracts","R"]
[null,"431000","Loan Activity","R","Yes - REVEST level"]
[null,"431100","Loan Interest - Operating","R"]
[null,"4311xx","Institution Discretion","R"]
[null,"431200","Loan Collection Cost- Operating","R"]
[null,"4312xx","Institution Discretion","R"]
[null,"431300","Loan Fees - Operating","R"]
[null,"4313xx","Institution Discretion","R"]
[null,"441000","Sales & Service Fees (Fund 14000)","R","Yes - REVEST level"]
[null,"441100","Continuing Education Course Fees","R"]
[null,"4411xx","Institution Discretion","R"]
[null,441900,"Other Sales & Services Fees","R"]
[null,"4419xx","Institution Discretion","R"]
[null,"442000","Fines","R","Yes - REVEST level"]
[null,"442100","Fines","R"]
[null,"4421xx","Institution Discretion","R"]
[null,"449000","Other Educational Sales & Services","R","Yes - REVEST level"]
[null,"449100","Other Educational Sales & Services","R"]
[null,"4491xx","Institution Discretion","R"]
[null,"451000","Rents","R","Yes - REVEST level"]
[null,"451100","Rents - Residential Housing","R"]
[null,"4511xx","Institution Discretion","R"]
[null,451190,"P3 Project Base Rent","R"]
[null,451191,"P3 Project Retained Services Rent","R"]
[null,451200,"Rents - Other","R"]
[null,"4512xx","Institution Discretion","R"]
[null,"452000","Sales","R","Yes - REVEST level"]
[null,"452100","Sales  - Stores and Shops (Fund 12230)","R"]
[null,"452101","Commissions - Outsourced Operations","R"]
[null,"4521xx","Institution Discretion","R"]
[null,"452200","Sales - Food Services","R"]
[null,"452201","Commissions - Outsourced Operations","R"]
[null,"4522xx","Institution Discretion","R"]
[null,"452300","Sales-Athletics ","R"]
[null,"4523xx","Institution Discretion","R"]
[null,452400,"Sales - ITS (USO Only)","R"]
[null,"4524xx","USO Discretion","R"]
[null,"452500","Sales-Miscellaneous","R"]
[null,"4525xx","Institution Discretion","R"]
[null,452800,"Royalties/Licenses","R"]
[null,"4528xx","Institution Discretion","R"]
[null,"453000","Other Athletic Revenue","R","Yes - REVEST level"]
[null,"453100","Other Athletic Revenue","R"]
[null,453101,"Game Guarantees","R"]
[null,"453102","Conference Participation Share (Example NCAA)","R"]
[null,"453103","Sponsorships","R"]
[null,453104,"Media Rights","R"]
[null,"4531xx","Institution Discretion","R"]
[null,"454000","Other Health Service Revenue","R","Yes - REVEST level"]
[null,"454100","Health Service Revenue","R"]
[null,"4541xx","Institution Discretion","R"]
[null,460000,"Sales & Services of Hospitals","R","Yes - REVEST level"]
[null,"4600xx","Institution Discretion","R"]
[null,"470000","Other Miscellaneous Revenues","R","Yes - REVEST level"]
[null,470100,"Other Miscellaneous Revenues","R"]
[null,"4701xx","Institution Discretion","R"]
[null,471000,"Quasi-Revenue from Distrib of Costs","R","Yes - REVEST level"]
[null,471100,"Quasi-Revenue from Distrib of Costs","R"]
[null,"4711xx","Institution Discretion","R"]
[null,472000,"Indirect Cost Recoveries","R","Yes - REVEST level"]
[null,472100,"Indirect Cost Recov-Federal","R"]
[null,"4721xx","Institution Discretion","R"]
[null,472200,"Indirect Cost Recov-State","R"]
[null,"4722xx","Institution Discretion","R"]
[null,472300,"Indirect Cost Recov-Local","R"]
[null,"4723xx","Institution Discretion","R"]
[null,472400,"Indirect Cost Recov-Private","R"]
[null,"4724xx","Institution Discretion","R"]
[null,"473000","Administrative Cost Allowance","R","Yes - REVEST level"]
[null,"473001","Admin Cost Allow-CWSP","R"]
[null,"473002","Admin Cost Allow-Pell","R"]
[null,"473003","Admin Cost Allow-SEOG","R"]
[null,"473004","Admin Cost Allow-COBRA","R"]
[null,"473007","Admin Cost Allow-Perkins","R"]
[null,"478xxx","EE & ER Premiums (USO Only)","R"]
[null,"480000","State Appropriations","R","Yes - REVEST level"]
[null,"480100","State Appropriations","R"]
[null,"480101","State Appropriations - Surplus Return","R",null,"Added 5/12/2016"]
[null,"480106","State Appropriations - Special Initiative","R",null,"Added 5/12/2016"]
[null,480200,"State Appropriations - (USO Only)","R"]
[null,480201,"State Appropriations - Institutions - General (USO Only)","R"]
[null,480202,"State Appropriations - Institutions - SFI (USO Only)","R"]
[null,480204,"State Appropriations - Institutions - Research Consortium (USO Only)","R"]
[null,480205,"State Appropriations -Institutions - Other Organized (USO Only)","R"]
[null,481000,"Endowment Income - Unrestricted","R","Yes - REVEST level"]
[null,481100,"Endowment Income - Interest","R"]
[null,"4811xx","Institution Discretion","R"]
[null,481200,"Endowment Income - Dividends","R"]
[null,"4812xx","Institution Discretion","R"]
[null,481300,"Endow Inc-Realized Gain/Losses","R"]
[null,"4813xx","Institution Discretion","R"]
[null,482000,"Endowment Income - Restricted","R","Yes - REVEST level"]
[null,482100,"Endowment Income - Restricted","R"]
[null,"4821xx","Institution Discretion","R"]
[null,483000,"End Inc-Funds Held in Trust","R","Yes - REVEST level"]
[null,483100,"End Inc-Funds Held in Trust","R"]
[null,"4831xx","Institution Discretion","R"]
[null,484000,"Endowment Income - Other","R","Yes - REVEST level"]
[null,484100,"Endowment Income - Other","R"]
[null,"4841xx","Institution Discretion","R"]
[null,"485000","Gifts","R","Yes - REVEST level"]
[null,"485100","Federal Gifts - NonCapital","R"]
[null,"4851xx","Institution Discretion","R"]
[null,485200,"Federal Gifts - Capitalized","R"]
[null,"4852xx","Institution Discretion","R"]
[null,"485300","State Gifts - NonCapitalized","R"]
[null,"485310","State Gifts-MRR Noncap","R"]
[null,"485311","State Gifts - ADA","R"]
[null,485320,"State Gifts - GSFIC ","R"]
[null,485330,"State Gifts - Other","R"]
[null,"4853xx","Institution Discretion","R"]
[null,485400,"State Gifts - Capitalized","R"]
[null,485410,"State Gifts-MRR Cap","R"]
[null,485411,"State Gifts - ADA","R"]
[null,485420,"State Gifts - GSFIC ","R"]
[null,485430,"State Gifts - Other","R"]
[null,485497,"State Noncash - Gifts - Capitalized - For Cash Flow (Contra Account)","R",null,"Added 11/8/2016; overlooked in getting added on 11/8/16 - added on 02/10/2017"]
[null,485498,"State Noncash - Gifts - Capitalized - For Cash Flow","R",null,"Added 6/14/2016"]
[null,"4854xx","Institution Discretion","R"]
[null,"485500","Local Gifts - Noncapital","R"]
[null,"4855xx","Institution Discretion","R"]
[null,"485600","Local Gifts - Capitalized","R"]
[null,"4856xx","Institution Discretion","R"]
[null,"485700","Private Gifts - NonCapital","R"]
[null,"4857xx","Institution Discretion","R"]
[null,"485800","Private Gifts - Capitalized","R"]
[null,485898,"Private Noncash - Gifts - Capitalized - For Cash Flow","R",null,"Added 6/14/2016"]
[null,"4858xx","Institution Discretion","R"]
[null,"485900","Endowment Gifts ","R"]
[null,"4859xx","Institution Discretion","R"]
[null,486000,"Interest Income","R","Yes - REVEST level"]
[null,486100,"Interest Income","R"]
[null,"4861xx","Institution Discretion","R"]
[null,487000,"Short Term Investment Income","R","Yes - REVEST level"]
[null,"487100","Short Term Investments","R"]
[null,488000,"Local Govt Investment Pool Income","R","Yes - REVEST level"]
[null,488100,"Local Govt Investment Pool","R"]
[null,489000,"Long-Term Investment Income","R","Yes - REVEST level"]
[null,489100,"Long-Term Investment Income","R"]
[null,490000,"Dividend Income","R","Yes - REVEST level"]
[null,490100,"Dividend Income","R"]
[null,"4901xx","Institution Discretion","R"]
[null,491000,"Other Grants & Contracts-Non Op","R","Yes - REVEST level"]
[null,491100,"Other Federal Grants & Contracts-Non Op","R"]
[null,491101,"Federal Pell Grants - Non-Operating","R"]
[null,491102,"Federal SEOG Grants - Non-Operating","R"]
[null,491103,"Federal College Work Study - Non-Operating","R"]
[null,491104,"Federal Academic Competitiveness Grants - Non-Operating","R"]
[null,491105,"Federal LEAP Grants - Non-Operating","R"]
[null,491106,"Federal SMART Grants - Non-Operating","R"]
[null,491107,"Federal TEACH Grants - Non-Operating","R"]
[null,"4911xx","Institution Discretion","R"]
[null,491200,"Other State Grants & Contracts-Non Op","R"]
[null,"4912xx","Institution Discretion","R"]
[null,491300,"Other Local Grants & Contracts-Non Op","R"]
[null,"4913xx","Institution Discretion","R"]
[null,491400,"Other Private Grants & Contracts-Non Op","R"]
[null,"4914xx","Institution Discretion","R"]
[null,492000,"Other Miscellaneous Revenues-Non-Op","R","Yes - REVEST level"]
[null,492100,"Other Miscellaneous Revenues-Non-Op","R"]
[null,"492105","Salvage Sales Non Capital Asset","R"]
[null,"492110","Misc-Rev-Insurance Recoveries","R"]
[null,"4921xx","Institution Discretion","R"]
[null,"493000","Realized Gain-Loss on Sale or Trade","R","Yes - REVEST level"]
[null,"493100","Realized Gain-Loss on Sale of Capital Assets (Cash)","R"]
[null,"493200","Realized Gains/Losses on Sale of Non Endowment Invstmts","R"]
[null,"493300","Realized Gains/Losses - Retirement of Capital Assets (NonCash)","R"]
[null,493310,"Salvage Sales Capital Asset","R"]
[null,493330,"Ins Reim-Capital Asset (Cash)","R",null,"6/14/2016 - Updated descr. Added \"(Cash)\""]
[null,"493400","Realized Gains/Losses on Sale of Endowment Investments","R"]
[null,494000,"Ind. Cost Recov.-Other Grants/Contracts-Non Op","R","Yes - REVEST level"]
[null,494100,"Ind. Cost Recov.-Other Federal Grants & Contracts-Non Op","R"]
[null,494200,"Ind. Cost Recov.-Other State Grants & Contracts-Non Op","R"]
[null,494300,"Ind. Cost Recov.-Other Local Grants & Contracts-Non Op","R"]
[null,494400,"Ind. Cost Recov.-Other Private Grants & Contracts-Non Op","R"]
[null,"494500","Administrative Cost Allowance - VA - Non Op","R"]
[null,"495000","Unrealized Gains/Losses on Investments","R","Yes - REVEST level"]
[null,495100,"Net Change in Fair Market Value of Investments","R"]
[null,"495109","For Cash Flow - Purchase of Investments","R",null,"Added 4/20/2016"]
[null,"495110","For Cash Flow - Purchase of Investments (Contra Acct)","R",null,"Added 4/20/2016"]
[null,"4951xx","Institution Discretion","R"]
[null,"497000","Special Items","R","Yes - REVEST level","Added 4/20/2016"]
[null,"497001","Special Item - Capital Asset Increase/Decrease","R",null,"Added 4/20/2016"]
[null,"497002","Special Item - Capital Financing Increase/Decrease","R",null,"Added 4/20/2016"]
[null,"497003","Special Item - NonCapital Financing Increase/Decrease","R",null,"Added 4/20/2016"]
[null,"498998","Allowance for Doubtful Revenue - NonOperating","R"]
[null,499000,"Funds from Prior Years","R","Yes - REVEST level"]
[null,"499100","Prior Year - Surplus","R"]
[null,"5 - Personal Services",null,"E"]
[null,"500000","Personal Services","E","Yes - APPROP level"]
[null," 51- Personal Services - Faculty",null,"E"]
[null,"511000","Salaries - Regular Faculty","E","Yes - ORG level"]
[null,"511100","Salaries - Regular Faculty","E"]
[null,511115,"Salaries - Faculty Overload","E"]
[null,512000,"Salaries - Part-Time Faculty","E","Yes - ORG level"]
[null,512100,"Salaries - Part-Time Faculty","E"]
[null,513000,"Salaries - Summer Faculty","E","Yes - ORG level"]
[null,513100,"Salaries - Summer Faculty","E"]
[null,"513400","Salaries - Summer Research","E"]
[null,"516000","Salaries -  Other - Faculty","E","Yes - ORG level"]
[null,"516101","Vacation Payout - Faculty","E"]
[null,516150,"Extra Pay - Faculty","E"]
[null,"516200","Supplemental Pay - Retirement Eligible - Faculty","E"]
[null,"516250","Supplemental Pay - Non-Retirement Eligible - Faculty","E"]
[null,"516300","Industry/Foundation Supplement - Faculty","E"]
[null," 52- Personal Services - NonFaculty",null,"E"]
[null,521000,"Salaries - Professional/Admin","E","Yes - ORG level"]
[null,521100,"Salaries - Professional/Admin","E"]
[null,522000,"Salaries - Staff","E","Yes - ORG level"]
[null,"522100","Salaries - Staff","E"]
[null,"522200","Additional Straight Time","E"]
[null,522805,"Salaries - Staff - Overtime","E"]
[null,523000,"Salaries - Graduate Assistants","E","Yes - ORG level"]
[null,523100,"Salaries - Graduate Assistants","E"]
[null,524000,"Salaries - Student Assistants","E","Yes - ORG level"]
[null,524100,"Salaries - Student Assistants","E"]
[null,525000,"Salaries - Casual Labor","E","Yes - ORG level"]
[null,525100,"Salaries - Casual Labor","E"]
[null,"526000","Salaries -  Other - Staff","E","Yes - ORG level"]
[null,"526101","Vacation Payout - Staff","E"]
[null,"526150","Extra Pay - Staff","E"]
[null,"526200","Supplemental Pay - Retirement Eligible - Staff","E"]
[null,"526250","Supplemental Pay - Non-Retirement Eligible - Staff","E"]
[null,"526300","Industry/Foundation Supplement - Staff","E"]
[null,528000,"Housing Allowance","E","Yes - ORG level"]
[null,528101,"Housing Allowance","E"]
[null,529000,"Subsistence Allowance","E","Yes - ORG level"]
[null,"529101","Subsistence Allowance","E"]
[null," 53- Personal Services - Shared",null,"E"]
[null,"539000","Personal Services - Dual Employment/Borrowed Services","E","Yes - ORG level"]
[null,"539100","Dual Employment - Faculty","E"]
[null,"539200","Dual Employment - Staff","E"]
[null," 54- Personal Services - Compensated Absences",null,"E"]
[null,541000,"Compensated Absences","E","Yes - ORG level"]
[null,541100,"Compensated Absences","E"]
[null," 55- Personal Services - Fringe Benefits",null,"E"]
[null,551000,"FICA","E","Yes - ORG level"]
[null,551100,"FICA-Employer","E"]
[null,551200,"FICA-Employer Medicare","E"]
[null,552000,"Retirement Systems","E","Yes - ORG level"]
[null,552100,"Teachers Retirement System","E"]
[null,552200,"Optional Retirement Plans","E"]
[null,"552300","Employees Retirement System","E"]
[null,"552400","Retirement Systems-Other","E"]
[null,"552900","Pension Expense (GAAP Ledger Only)","E"]
[null,553000,"Group Insurance","E","Yes - ORG level"]
[null,553110,"Group Insurance - Health - Active","E"]
[null,553111,"Group Health Insurance - Blue Choice HMO","E"]
[null,553116,"Group Health Insurance - Kaiser HMO","E"]
[null,553123,"Group Health Insurance - PPO ALT","E"]
[null,553128,"Group Health Insurance - HDHP ALT","E"]
[null,553129,"Group Health Insurance - Medicare Exchange HRA","E"]
[null,553140,"Group Health Insurance - BCBS GRA Option","E"]
[null,553180,"Health Savings Account - Seed Funds","E"]
[null,553201,"Group Life Insurance - Basic Life - Regents","E"]
[null,554000,"Personal Insurance","E","Yes - ORG level"]
[null,554100,"Personal Liability Insurance","E"]
[null,555000,"Unemployment Insurance","E","Yes - ORG level"]
[null,555100,"Unemployment Insurance","E"]
[null,556000,"Workers Compensation","E","Yes - ORG level"]
[null,556100,"Workers Compensation","E"]
[null,557000,"Employee Tuition Expense","E","Yes - ORG level"]
[null,557100,"Employee Tuition Reimbursement","E"]
[null,557200,"Employee Tuition Remission","E"]
[null,"558000","Dual Employment","E","Yes - ORG level"]
[null,"558500","Dual Employment/Borrowed Services","E"]
[null,"558539","Dual Employment/Borrowed Services Fringe","E"]
[null," 56- Personal Services - Other",null,"E"]
[null,560000,"Legal Expenses","E","Yes - ORG level"]
[null,560100,"Tort Claims","E"]
[null,561000,"Employee Testing","E","Yes - ORG level"]
[null,561100,"Employee Drug Testing","E"]
[null,561200,"Phys Exams of Employ-Statute","E"]
[null,561300,"Other Employee Testing","E"]
[null,"561400","Employee Awards","E"]
[null,"561500","Employee Car Allowance","E"]
[null,"565000","Relocation Assistance","E","Yes - ORG level"]
[null,"565100","Relocation Assistance","E"]
[null,569000,"Miscellaneous Personal Services","E","Yes - ORG level"]
[null,569100,"Miscellaneous Personal Services","E"]
[null,"569200","Misc PS Cell Phone Stipend","E"]
[null," 59- Personal Services - Allocated",null,"E"]
[null,598000,"Personal Services - Allocated","E","Yes - ORG level"]
[null,598100,"Indirect Plant OH- Pers Services","E"]
[null,"598200","Sponsored Benefit Charges","E"]
[null,"598300","Personal Services - Allocated Cost","E"]
[null,"599000","Personal Services - Payroll Suspense","E","Yes - ORG level"]
[null,"599500","HCM Clearing Account","E"]
[null,"6 - Travel",null,"E"]
[null,"600000","Travel","E","Yes - APPROP level"]
[null,"641000","Travel - Employee","E","Yes - ORG level"]
[null,"641100","Travel of Employees other than mileage","E"]
[null,641110,"Travel - Employees - Ground Transportation","E"]
[null,641120,"Travel - Employees - Air Travel","E"]
[null,641130,"Travel - Employees - Meals","E"]
[null,641140,"Travel - Employees - Lodging","E"]
[null,641150,"Travel - Employees - Miscellaneous","E"]
[null,641160,"Travel - Employees - Rental Car","E"]
[null,641170,"Travel - Employees - Parking","E"]
[null,641200,"International Travel - Employees","E"]
[null,641210,"International Travel - Emp - Ground Transporation","E"]
[null,641220,"International Travel - Emp - Air Travel","E"]
[null,641230,"International Travel - Emp - Meals","E"]
[null,641240,"International Travel - Emp - Lodging","E"]
[null,641250,"International Travel - Emp - Miscellaneous","E"]
[null,641260,"International Travel - Emp - Rental Car","E"]
[null,641270,"International Travel - Emp - Parking","E"]
[null,641290,"International Travel - Emp - VISAPAS","E"]
[null,641300,"Travel - Emp - Recruiting Athletics","E"]
[null,641310,"Travel - Emp - Recruiting - Ground Transportation","E"]
[null,641320,"Travel - Emp - Recruiting - Air Travel","E"]
[null,641330,"Travel - Emp - Recruiting - Meals","E"]
[null,641340,"Travel - Emp - Recruiting - Lodging","E"]
[null,641350,"Travel - Emp - Recruiting - Miscellaneous","E"]
[null,641360,"Travel - Emp - Recruiting - Rental Car","E"]
[null,641370,"Travel - Emp - Recruiting - Parking","E"]
[null,"641500","Travel - Employee Mileage","E"]
[null,641510,"Travel - Employee Mileage","E"]
[null,641520,"Travel - Employee Mileage - Recruiting","E"]
[null,641539,"Travel - Joint Employment","E"]
[null,"651000","Travel - NonEmployee","E","Yes - ORG level"]
[null,"651100","Travel - NonEmployee/Team","E"]
[null,651110,"Travel - Non-Emp/Team - Ground Transportation","E"]
[null,651120,"Travel - Non-Emp/Team - Air Travel","E"]
[null,651130,"Travel - Non-Emp/Team - Meals","E"]
[null,651140,"Travel - Non-Emp/Team - Lodging","E"]
[null,651150,"Travel - Non-Emp/Team - Miscellaneous","E"]
[null,651160,"Travel - Non-Emp/Team - Rental Car","E"]
[null,651170,"Travel - Non-Emp/Team - Parking","E"]
[null,651200,"International Travel - Non-Employees/Team","E"]
[null,651210,"International Travel - Non-Emp/Team - Ground Transporation","E"]
[null,651220,"International Travel - Non-Emp/Team - Air Travel","E"]
[null,651230,"International Travel - Non-Emp/Team - Meals","E"]
[null,651240,"International Travel - Non-Emp/Team - Lodging","E"]
[null,651250,"International Travel - Non-Emp/Team - Miscellaneous","E"]
[null,651260,"International Travel - Non-Emp/Team - Rental Car","E"]
[null,651270,"International Travel - Emp - Non-Emp/Team - Parking","E"]
[null,651290,"International Travel - Non-Emp/Team - VISAPAS","E"]
[null,651300,"NonEmployee Recruiting  - Employment/Athletics/Students","E"]
[null,651310,"Non-Employee Recruiting Travel - Ground Transportation","E"]
[null,651320,"Non-Employee Recruiting Travel - Air Travel","E"]
[null,651330,"Non-Employee Recruiting Travel - Meals","E"]
[null,651340,"Non-Employee Recruiting Travel - Lodging","E"]
[null,651350,"Non-Employee Recruiting Travel - Miscellaneous","E"]
[null,651360,"Non-Employee Recruiting Travel - Rental Car","E"]
[null,651370,"Non-Employee Recruiting Travel - Parking","E"]
[null,651400,"Non-Employee Grant Participant Travel","E"]
[null,"6514xx","Institution Discretion","E"]
[null,"651500","Travel - Non-Employee Mileage","E"]
[null,651510,"Travel - Non-Employee Mileage","E"]
[null,651520,"Travel-Non-Employee Recruiting - Mileage","E"]
[null,"698000","Travel- Allocations","E","Yes - ORG level"]
[null,"698100","Indirect Plant OH-Travel","E"]
[null,"6981xx","Institution Discretion","E"]
[null,"698300","Travel Expense - Allocated Cost","E"]
[null,"6983xx","Institution Discretion","E"]
[null,"7 - Operating Supplies & Expenses",null,"E"]
[null,"700000","Operating Supplies & Expenses","E","Yes - APPROP level"]
[null,"702000","Purchases for Resale","E","Yes - ORG level"]
[null,"702100","Purchases for Resale","E"]
[null,"7021xx","Institution Discretion","E"]
[null,"703000","Cost of Goods Sold","E","Yes - ORG level"]
[null,"703100","Cost of Goods Sold","E"]
[null,"7031xx","Institution Discretion","E"]
[null,"704000","Cash Over/Short","E","Yes - ORG level"]
[null,"704100","Cash Over/Short","E"]
[null,"7041xx","Institution Discretion","E"]
[null,"712000","Motor Vehicle Exp","E","Yes - ORG level"]
[null,"712100","Motor Vehicle Exp","E"]
[null,"712110","Motor Vehicle Expense-Fuel","E"]
[null,"712111","Motor Vehicle Expense-Repairs","E"]
[null,"712120","Aircraft Expense-Fuel","E"]
[null,"712121","Aircraft Expense-Repairs","E"]
[null,"7121xx","Institution Discretion","E"]
[null,"714000","Supplies and Materials","E","Yes - ORG level"]
[null,"714100","Supplies and Materials","E"]
[null,714101,"Supplies and Materials - Office Supplies","E"]
[null,714102,"Supplies and Materials - Instructional/Lab Supplies","E"]
[null,714103,"Supplies and Materials - Paper","E"]
[null,714104,"Supplies and Materials - Copier Supplies","E"]
[null,714110,"Supplies and Materials - Postage","E"]
[null,"714111","Supplies & Materials Expense - Ship/Handl/Freight","E"]
[null,"714112","Supplies & Materials Expense - Licenses (Non-Software)","E"]
[null,"714113","Supplies & Materials Expense - Books/E-Books","E"]
[null,"714114","Supplies & Materials Expense - IT Related","E"]
[null,714115,"Supplies & Materials Expense - Hazardous Material","E"]
[null,"7141xx","Institution Discretion","E"]
[null,"714900","Purchase Card Expense","E"]
[null,"715000","Repairs And Maintenance","E","Yes - ORG level"]
[null,"715100","Repairs And Maintenance","E"]
[null,"7151xx","Institution Discretion","E"]
[null,"715200","Repair and Replacement Contribution","E"]
[null,"7152xx","Institution Discretion","E"]
[null,"715900","Repair and Maintenance  - Contracts","E"]
[null,"7159xx","Institution Discretion","E"]
[null,"717000","Utilities","E","Yes - ORG level"]
[null,"717100","Garbage Service","E"]
[null,"717200","Electricity","E"]
[null,"7172xx","Institution Discretion","E"]
[null,"717300","Fuel Oil","E"]
[null,"7173xx","Institution Discretion","E"]
[null,"717400","Natural Gas/Propane Gas","E"]
[null,"7174xx","Institution Discretion","E"]
[null,"717500","Water/Sewer","E"]
[null,"7175xx","Institution Discretion","E"]
[null,"717600","Other Utilities Services","E"]
[null,"7176xx","Institution Discretion","E"]
[null,"717900","Other Utilities Services - Contracts","E"]
[null,"7179xx","Institution Discretion","E"]
[null,"719000","Rents- Non-Real Estate","E","Yes - ORG level"]
[null,"719100","Rents- Non-Real Estate","E"]
[null,719102,"Rents-Non Real Estate-Vehicles","E"]
[null,"7191xx","Institution Discretion","E"]
[null,"719200","Operating Lease Payments - Non Real Estate","E"]
[null,"7192xx","Institution Discretion","E"]
[null,"720000","Insurance And Bonding","E","Yes - ORG level"]
[null,"720100","Insurance And Bonding","E"]
[null,"7201xx","Institution Discretion","E"]
[null,"721000","Claims And Indemnities","E","Yes - ORG level"]
[null,"721100","Claims And Indemnities","E"]
[null,"7211xx","Institution Discretion","E"]
[null,"722000","Dir Ben-Med Care/Public Asst","E","Yes - ORG level"]
[null,"722100","Dir Ben-Med Care/Public Asst","E"]
[null,"723000","College Work Study Program","E","Yes - ORG level"]
[null,"723100","College Work Study Program","E"]
[null,"7231xx","Institution Discretion","E"]
[null,"724000","Grants to Counties & Cities","E","Yes - ORG level"]
[null,"724100","Grants to Counties & Cities","E"]
[null,"725000","P3 Resident Assistance Program","E","Yes - ORG level"]
[null,"725100","P3 Resident Assistance Expense","E"]
[null,"726000","Insurance Claims","E","Yes - ORG level"]
[null,"726100","Prescription Claims (USO Only)","E"]
[null,"726200","Health Insurance Claims (USO Only)","E"]
[null,"727000","Other Operating Expense","E","Yes - ORG level"]
[null,"727100","Other Operating Expense","E"]
[null,727110,"Other Operating Exp - Registration","E"]
[null,727120,"Other Operating Exp - Subscriptions","E"]
[null,727130,"Other Operating Exp - Memberships","E"]
[null,727140,"Other Operating Expense - Credit Card Related","E"]
[null,727150,"Other Oper Exp-Banking Related","E"]
[null,727160,"Other Operating Exp - MOWR Book Differential","E"]
[null,727170,"Other Operating Exp - Debt Collection Service Fees","E"]
[null,727192,"GPLS-Library Materials (USO Only)","E"]
[null,727193,"GPLS-Talking Book Centers (USO Only)","E"]
[null,727194,"GPLS-System Services Grant (USO Only)","E"]
[null,727195,"GPLS-Salary Payments (USO Only)","E"]
[null,727196,"GPLS-Other (USO Only)","E"]
[null,727197,"Other Misc Fines and Penalties"]
[null,727198,"Operating Expenses Related to NonCash Gifts","E",null,"Added 4/20/2016"]
[null,"7271xx","Institution Discretion","E"]
[null,727200,"Advertising","E"]
[null,727225,"Advertising - Employee Recruitment","E"]
[null,727250,"Advertising - Other than Employee Recruitment","E"]
[null,727275,"Advertising - Promotional Items","E"]
[null,"7272xx","Institution Discretion","E"]
[null,"727700","Other Oper Exp - Employee Group Meals","E"]
[null,727710,"Group Meals - Employees","E"]
[null,727720,"Group Meals - Non Employees","E"]
[null,727730,"Groups Meals - Students","E"]
[null,"7277xx","Institution Discretion","E"]
[null,"727800","Other Oper Exp - Royalties","E"]
[null,"7278xx","Institution Discretion","E"]
[null,"728000","Bad Debt Expense  ","E","Yes - ORG level","Added 2/8/2016"]
[null,"728100","Bad Debt Expense - Non-Revenue","E",null,"Added 2/8/2016"]
[null,"733000","Software","E","Yes - ORG level"]
[null,"733100","Software - Purchased","E"]
[null,"733200","Software - Leased","E"]
[null,"733900","Software - Contracts","E"]
[null,"734000","Water,Timber & Mineral Rights and Easements Expense","E","Yes - ORG level"]
[null,"734100","Water Rights","E"]
[null,"734200","Timber Rights","E"]
[null,"734300","Mineral Rights","E"]
[null,"734400","Easements","E"]
[null,"735000","Patent, Trademark & Copyright Expense","E","Yes - ORG level"]
[null,"735100","Patents","E"]
[null,"735200","Trademarks","E"]
[null,"735300","Copyrights","E"]
[null,"742000","Publications and Printing","E","Yes - ORG level"]
[null,"742100","Publications and Printing","E"]
[null,"743000","Equipment/Furniture Purch-Small Value","E","Yes - ORG level"]
[null,"743100","Equipment Purchase - Small Value - Non Inventory","E"]
[null,"743200","Equipment Purchase - Small Value - Inventory","E"]
[null,"743300","Equipment Purchase- Small Value - Sponsor Holds Title","E"]
[null,"743400","Furniture/Fixtures- Small Value - Non Inventory","E"]
[null,"743500","Furniture/Fixtures- Small Value - Inventory","E"]
[null,744000,"Information Tech. Equip. Purch-Small Value","E","Yes - ORG level"]
[null,"744100","Information Tech. Equipment  Purchase - Small Value - Non Inventory","E"]
[null,744200,"Information Tech. Equipment  Purchase - Small Value - Inventory","E"]
[null,744300,"Information Tech. Equipment Purchase - Sponsor Holds Title","E"]
[null,"748000","Rents - Real Estate","E","Yes - ORG level"]
[null,"748100","Real Estate Rentals - Operating Leases","E"]
[null,"748101","Real Estate Rentals-Ga Military College (USO Only)","E"]
[null,"748102","Real Estate Rentals (One Time Event)","E"]
[null,"7481xx","Institution Discretion","E"]
[null,"748200","Debt Service Retirement - GSFIC Payback Bonds","E"]
[null,"751000","Per Diem & Fees","E","Yes - ORG level"]
[null,"751101","Architect","E"]
[null,"751102","Attorney","E"]
[null,"751103","Consultant","E"]
[null,"751104","Engineer","E"]
[null,"751105","Physician","E"]
[null,751106,"Interpreters","E"]
[null,"751107","Veterinarian","E"]
[null,"751108","Honorariums/Speakers","E"]
[null,"751109","Information Technology Consultant","E"]
[null,"751110","Other Per Diems","E"]
[null,"751111","Grant Participant Support - Subsistence","E"]
[null,"751112","Grant Participant Support  - Other","E"]
[null,"752000","Per Diem & Fees- Reimb & Direct Expense","E","Yes - ORG level"]
[null,752100,"Reimbursable Expense","E"]
[null,"7521xx","Institution Discretion","E"]
[null,752200,"Direct Expense","E"]
[null,"7522xx","Institution Discretion","E"]
[null,"753000","Contracts","E","Yes - ORG level"]
[null,"753100","Contracts","E"]
[null,"7531xx","Institution Discretion","E"]
[null,"753110","Contracts-Consultants","E"]
[null,753111,"Contracts-Temporary Employment Services","E"]
[null,"753120","Contracts-Grant Sub Recipient","E"]
[null,753121,"Contracts-Grant Sub >$25K","E"]
[null,"753130","Contracts-Dining Hall","E"]
[null,753140,"Contracts-Construction ","E"]
[null,753180,"Contracts-Fiber Optics","E"]
[null,"753181","Contracts-Security Services","E"]
[null,"753182","Contracts-Financial Aid Services","E"]
[null,"753183","Contracts-Environmental Control/Hazardous Material","E"]
[null,753184,"Contracts-Athletic Guarantee"]
[null,"753190","Contracts-Other","E"]
[null,753200,"Information Technology Contracts","E"]
[null,"7532xx","Institution Discretion","E"]
[null,"771000","Telecommunications","E","Yes - ORG level"]
[null,"771100","Telecommunications- Local","E"]
[null,"7711xx","Institution Discretion","E"]
[null,"771200","Telecommunications- Long Distance","E"]
[null,"7712xx","Institution Discretion","E"]
[null,"771300","Telecommunications- Cellular","E"]
[null,"7713xx","Institution Discretion","E"]
[null,"771400","Telecommunications- Pager","E"]
[null,"7714xx","Institution Discretion","E"]
[null,"771500","Telecommunications- Radio","E"]
[null,"7715xx","Institution Discretion","E"]
[null,"771600","Telecommunications- Video ","E"]
[null,"7716xx","Institution Discretion","E"]
[null,"771700","Telecommunications- TV Cable/Satellite","E"]
[null,"7717xx","Institution Discretion","E"]
[null,"771800","Telecommunications- Data/Internet","E"]
[null,"7718xx","Institution Discretion","E"]
[null,"771900","Telecommunications - Other","E"]
[null,"7719xx","Institution Discretion","E"]
[null,"781000","Scholarships","E","Yes - ORG level"]
[null,"781100","Scholarships","E"]
[null,"7811xx","Institution Discretion","E"]
[null,"782000","Fellowships","E","Yes - ORG level"]
[null,"782100","Fellowships","E"]
[null,"7821xx","Institution Discretion","E"]
[null,"783000","Stipends","E","Yes - ORG level"]
[null,"783100","Stipends","E"]
[null,"7831xx","Institution Discretion","E"]
[null,"783200","Stipends - Grant Participate Support","E"]
[null,"7832xx","Institution Discretion","E"]
[null,"784000","Tuition","E","Yes - ORG level"]
[null,"784100","Tuition","E"]
[null,"7841xx","Institution Discretion","E"]
[null,"792000","Other Miscellaneous Expense - Non-Operating","E","Yes - ORG level"]
[null,"792100","Other Miscellaneous Expense - Non-Operating","E"]
[null,"7921xx","Institution Discretion","E"]
[null,"798000","Op Expenses - Allocations","E","Yes - ORG level"]
[null,"798100","Ind Plant OH-Op Exp","E"]
[null,"7981xx","Institution Discretion","E"]
[null,"798300","Operating Expenses - Allocated Cost","E"]
[null,"7983xx","Institution Discretion","E"]
[null,"798500","P3 Operating Expenses - Allocated Costs","E"]
[null,"7985xx","Institution Discretion","E"]
[null,"799000","Control Account - Expense Error Budgetary Only","E","Yes - ORG level"]
[null,"7991xx-3xx","Appropriation Institution Expense (USO Only)","E"]
[null,"799990","Control Account - Expense Error (PS V8.9)","E"]
[null,"8 - Capital Outlay",null,"E"]
[null,"800000","Purch/Capital Outlay","E","Yes - APPROP level"]
[null,"818000","Lease/Purchase ","E","Yes - ORG level"]
[null,"818100","Lease/Purchase: Principal","E"]
[null,"818190","(P&I) Debt Payments not related to Capital Assets","E",null,"Added 6/14/16"]
[null,"8181xx","Institution Discretion","E"]
[null,"818200","Lease/Purchase: Interest","E"]
[null,818290,"GSFIC Payback Bond Interest Expense","E"]
[null,818299,"Amortized Deferred Inflow for Debt Refunding","E",null,"Added 4/20/2016"]
[null,"8182xx","Institution Discretion","E"]
[null,"833000","Software","E","Yes - ORG level"]
[null,"833100","Software","E"]
[null,"8331xx","Institution Discretion","E"]
[null,"834000","Water,Timber & Mineral Rights and Easements","E","Yes - ORG level"]
[null,"834100","Water Rights","E"]
[null,"834200","Timber Rights","E"]
[null,"834300","Mineral Rights","E"]
[null,"834400","Easements","E"]
[null,"835000","Patents, Trademarks & Copyrights","E","Yes - ORG level"]
[null,"835100","Patents","E"]
[null,"835200","Trademarks","E"]
[null,"835300","Copyrights","E"]
[null,"841000","Motor Vehicle Equip Purchase","E","Yes - ORG level"]
[null,"841100","Motor Vehicle Equip Purchase","E"]
[null,"843000","Other Capital Purchases","E","Yes - ORG level"]
[null,"843100","Equipment Purchases - Inventory","E"]
[null,843130,"Equipment Purchases - Computers","E"]
[null,843140,"Equipment Purchases - Others","E"]
[null,843141,"Equipment Purchases Inventory - Sponsor Holds Title","E"]
[null,"8431xx","Institution Discretion","E"]
[null,"843200","Library Collections","E"]
[null,843210,"Library Collections - Periodicals & Subscriptions","E"]
[null,843220,"Library Collections - Other Printed Materials","E"]
[null,843230,"Library Collections - Binding","E"]
[null,843240,"Library Collections - Microfilm Reels","E"]
[null,843250,"Library Collections - Other Microfilm","E"]
[null,843260,"Library Collections - Audio/Video Materials","E"]
[null,843270,"Library Collections - Other Materials","E"]
[null,843280,"Library Collections - Computer Files","E"]
[null,"8432xx","Institution Discretion","E"]
[null,"843300","Computer Purchases","E"]
[null,843320,"Computer Hardware - Inventory","E"]
[null,843390,"Other Information Technology Purchases","E"]
[null,"8433xx","Institution Discretion","E"]
[null,"843400","Capitalized Collections","E"]
[null,"850000","Land and Land Improvements","E","Yes - ORG level"]
[null,"850100","Land and Land Improvements","E"]
[null,"860000","Buildings and Building Improvements","E","Yes - ORG level"]
[null,"860100","Buildings and Building Improvements","E"]
[null,"870000","Facilities and Other Improvements","E","Yes - ORG level"]
[null,"870100","Facilities and Other Improvements","E"]
[null,880000,"Infrastructure","E","Yes - ORG level"]
[null,880100,"Infrastructure","E"]
[null,"890000","Depreciation Expense","E","Yes - ORG level"]
[null,"890100","Depreciation Expense","E"]
[null,"890900","Depreciation Expense-Prior Year","E"]
[null,"9 - Transfers",null,"E"]
[null,"900000","Transfers","E","Yes - APPROP level"]
[null,"911000","Transfers- Mandatory","E","Yes - ORG level"]
[null,"911100","Transfers- Mandatory","E"]
[null,"921000","Transfers- Non-Mandatory","E","Yes - ORG level"]
[null,"921100","Transfers- Non-Mandatory","E"]
[null,"951000","Allocated OH- Spons Agreements","E","Yes - ORG level"]
[null,"951100","Allocated OH- Spons Agreements","E"]
[null,"BCR Adjustment Accounts",null,"M",null,"These should only be used in the BCRADJ ledger"]
[null,981100,"BCR Prior Year Payables/Exp","M"]
[null,981200,"BCR Prior Year Rec/Rev","M"]
[null,981250,"Current Year Receivables","M"]
[null,981300,"BCR Incr/Decr in Inventory","M"]
[null,981400,"BCR Surplus Returned to Treas","M"]
[null,981500,"BCR Prior Year Ended","M"]
[null,981550,"BCR Current Year Ended","M"]
[null,981600,"BCR Pr Year Reserved Fund Bal","M"]
[null,981700,"BCR Mandatory Transfers","M"]
[null,981800,"BCR Non Mandatory Xfer","M"]
[null,981900,"BCROther Additions/Deletions","M"]
[null,981910,"Carry Over per SAO","M"]

{"sheet":"Acct Wksht-historical ref only","index":1,"n_rows":2199,"n_cols":16,"rows_kept":2199,"cut":false,"hidden":false,"merged":[[2186,6,2186,7],[2186,9,2186,10],[2186,0,2186,1]]}
["*** This spreadsheet was used during the COA committee meetings and is provided for historical reference only.  Changes have been made to the SCOA that are not shown here."]
["*** See color guides to right"]
[null,null,null,null,null,null,null,null,null,null,"Result of changes made by COA committee"]
[null,"\"SHARE\" Chart of Accounts",null,null,null,null,null,"Changes made by COA committee - WIP",null,null,"**Note - \"Account Removed\" means that it was removed from the Standardized Chart of Accounts, not that it was removed or inactivated for your institution"]
["Category","Description","Account\nType","Budgetary Only Acct?",null,null,"Category","Description",null,"Category","Description","Account\nType",null,"Notes","Color Guides"]
["1 - Assets",null,"A",null,null,null,"1 - Assets",null,null,"1 - Assets",null,null,null,null,"Column G-H"]
["Current Assets",null,"A",null,null,null,"Current Assets",null,null,"Current Assets",null,null,null,null,null,"Keep"]
[" 11- Cash, Cash Equivalents, & Short Term Investments",null,"A",null,null,null," 11- Cash, Cash Equivalents, & Short Term Investments",null,null," 11- Cash, Cash Equivalents, & Short Term Investments",null,null,null,null,null,"Change to Insitution Discretion"]
["111000","Cash on Hand","A",null,null,null,"111000","Cash on Hand",null,"111000","Cash on Hand","A",null,null,null,"Need more research"]
[null,null,null,null,null,null,null,null,null,"1110xx","Institution Discretion","A"]
["112000","Petty Cash","A",null,null,null,"112000","Petty Cash",null,"112000","Petty Cash","A",null,null,"Columns J-K"]
[null,null,null,null,null,null,null,null,null,"1120xx","Institution Discretion","A",null,null,null,"Institution Descretion"]
["118100","Cash in Bank General Operations- Demand Deposits","A",null,null,null,"118100","Cash in Bank General Operations- Demand Deposits",null,"118100","Cash in Bank General Operations- Demand Deposits","A",null,null,null,"New Accounts"]
[118101,"Cash in Bank-Flex Spending (USO Only)","A",null,null,null,118101,"Cash in Bank-Flex Spending (USO Only)",null,"1181xx","Institution Discretion","A",null,null,null,"Renamed or Repurposed"]
["118110","Cash in Bank-Money Market-Cash Equivalents","A",null,null,null,"118110","Cash in Bank-Money Market-Cash Equivalents",null,null,"Account Removed"]
["118115","Cash in Bank-Specialized Operations","A",null,null,null,"118115","Cash in Bank-Specialized Operations",null,null,"Account Removed"]
["118120","Cash in Bank-Bank Interest","A",null,null,null,"118120","Cash in Bank-Bank Interest",null,null,"Account Removed"]
[118125,"Cash in Bank- Common Remitter (USO Only)","A",null,null,null,118125,"Cash in Bank- Common Remitter (USO Only)",null,null,"Account Removed"]
["118140","Cash in Bank-Demand Deposit","A",null,null,null,"118140","Cash in Bank-Demand Deposit",null,null,"Account Removed"]
["118180","Cash Clearing-Supplemental ","A",null,null,null,"118180","Cash Clearing-Supplemental ",null,null,"Account Removed"]
["118191","Retiree Direct Debit Clearing","A",null,null,null,"118191","Retiree Direct Debit Clearing",null,null,"Account Removed"]
["118197","Banner-Web Credit Card Clearing","A",null,null,null,"118197","Banner-Web Credit Card Clearing",null,null,"Account Removed"]
["118198","Banner-Web Check Clearing","A",null,null,null,"118198","Banner-Web Check Clearing",null,null,"Account Removed"]
["118199","Cash Clearing-Banner","A",null,null,null,"118199","Cash Clearing-Banner",null,"118199","Cash Clearing-Banner","A"]
["118200","Control Account - Cash - Interfund transfers (PS V 8.9)","A",null,null,null,"118200","Control Account - Cash - Interfund transfers (PS)",null,"118200","Control Account - Cash - Interfund transfers (PS)","A"]
["118500","Cash in Bank Payroll - Demand Deposits","A",null,null,null,"118500","Cash in Bank Payroll - Demand Deposits",null,"118500","Cash in Bank Payroll - Demand Deposits","A"]
["118502","Cash in Bank-Direct Deposit","A",null,null,null,"118502","Cash in Bank-Direct Deposit",null,"1185xx","Institution Discretion","A"]
["119100","Cash in Bank - Time Deposits (Cash Equiv)","A",null,null,null,"119100","Cash in Bank - Time Deposits (Cash Equiv)",null,"119100","Cash in Bank - Other (Cash Equiv)","A"]
["119101","Time Deposits-Institutional","A",null,null,null,"119101","Time Deposits-Institutional",null,"1191xx","Institution Discretion","A"]
["119160","Cash in Bank-Time-Unrestricted","A",null,null,null,"119160","Cash in Bank-Time-Unrestricted",null,null,"Account Removed"]
["119180","Cash in Bank-Time-Money Market","A",null,null,null,"119180","Cash in Bank-Time-Money Market",null,null,"Account Removed"]
[null,null,null,null,null,null,"119200","Cash in BOR Short Term Fund (Cash Equiv)",null,"119200","Cash in BOR Short Term Fund (Cash Equiv)","A"]
["119300","Cash in Local Govt Invest Pool (Cash Equiv)","A",null,null,null,"119300","Cash in Local Govt Invest Pool (Cash Equiv)",null,"119300","Cash in Local Govt Invest Pool (Cash Equiv)","A"]
["119305","Cash-LGIP-Unrestricted Pool","A",null,null,null,"119305","Cash-LGIP-Unrestricted Pool",null,null,"Account Removed"]
["119310","Georgia Fund One-BB&T","A",null,null,null,"119310","Georgia Fund One-BB&T",null,null,"Account Removed"]
["119400","Contracted Investment Pool (Cash Equiv)","A",null,null,null,"119400","Contracted Investment Pool (Cash Equiv)",null,"119400","Contracted Investment Pool (Cash Equiv)","A"]
[null,null,null,null,null,null,null,null,null,"1194xx","Institution Discretion","A"]
["119800","Short Term Investments (90 days-13 months)","A",null,null,null,"119800","Short Term Investments (90 days-13 months)",null,"119800","Short Term Investments (90 days-13 months)","A"]
[null,null,null,null,null,null,null,null,null,"1198xx","Institution Discretion","A"]
[" 12- Receivables",null,"A",null,null,null," 12- Receivables",null,null," 12- Receivables",null,"A"]
["121000","Receivables - Student Accounts (SAR)","A",null,null,null,"121000","Receivables - Student Accounts (SAR)",null,"121000","Receivables - Student Accounts (SAR)","A"]
["121032","SAR-Department of Labor VRB","A",null,null,null,"121032","SAR-Department of Labor VRB",null,"1210xx","Institution Discretion","A"]
["121035","SAR-Miscellaneous Pay/Miscellaneous Charges","A",null,null,null,"121035","SAR-Miscellaneous Pay/Miscellaneous Charges",null,null,"Account Removed"]
["121036","SAR-Joint Enrollment Deferred Tuition","A",null,null,null,"121036","SAR-Joint Enrollment Deferred Tuition",null,null,"Account Removed"]
["121040","SAR-NRA Fed WH","A",null,null,null,"121040","SAR-NRA Fed WH",null,null,"Account Removed"]
["121045","SAR-Reserved","A",null,null,null,"121045","SAR-Reserved",null,null,"Account Removed"]
["121050","SAR-Returned Checks","A",null,null,null,"121050","SAR-Returned Checks",null,null,"Account Removed"]
["121060","SAR-IS-O/S-Tuition-Summer","A",null,null,null,"121060","SAR-IS-O/S-Tuition-Summer",null,null,"Account Removed"]
["121061","SAR-IS-O/S-Tuition-Fall","A",null,null,null,"121061","SAR-IS-O/S-Tuition-Fall",null,null,"Account Removed"]
["121062","SAR-IS-O/S-Tuition-Spring","A",null,null,null,"121062","SAR-IS-O/S-Tuition-Spring",null,null,"Account Removed"]
["121063","SAR-Orientation Fees","A",null,null,null,"121063","SAR-Orientation Fees",null,null,"Account Removed"]
["121064","SAR-Technology Fees","A",null,null,null,"121064","SAR-Technology Fees",null,null,"Account Removed"]
["121065","SAR-Music Fees","A",null,null,null,"121065","SAR-Music Fees",null,null,"Account Removed"]
["121066","SAR-etuition-Summer","A",null,null,null,"121066","SAR-etuition-Summer",null,null,"Account Removed"]
["121067","SAR-etuition-Fall","A",null,null,null,"121067","SAR-etuition-Fall",null,null,"Account Removed"]
["121068","SAR-Tuition-Spring","A",null,null,null,"121068","SAR-Tuition-Spring",null,null,"Account Removed"]
["121069","SAR-Institutional Fee","A",null,null,null,"121069","SAR-Institutional Fee",null,null,"Account Removed"]
["121070","SAR-Online IT Fee","A",null,null,null,"121070","SAR-Online IT Fee",null,null,"Account Removed"]
["121075","SAR-Bookstore","A",null,null,null,"121075","SAR-Bookstore",null,null,"Account Removed"]
["121080","SAR-Late Fee","A",null,null,null,"121080","SAR-Late Fee",null,null,"Account Removed"]
["121081","SAR-Field Internship Fee","A",null,null,null,"121081","SAR-Field Internship Fee",null,null,"Account Removed"]
["121082","SAR-Housing-Summer","A",null,null,null,"121082","SAR-Housing-Summer",null,null,"Account Removed"]
["121083","SAR-Housing-Fall","A",null,null,null,"121083","SAR-Housing-Fall",null,null,"Account Removed"]
["121084","SAR-Housing-Spring","A",null,null,null,"121084","SAR-Housing-Spring",null,null,"Account Removed"]
["121085","SAR-Activity Fee","A",null,null,null,"121085","SAR-Activity Fee",null,null,"Account Removed"]
[121086,"SAR-Transportation Fee","A",null,null,null,121086,"SAR-Transportation Fee",null,null,"Account Removed"]
[121087,"SAR-Athletic Fee","A",null,null,null,121087,"SAR-Athletic Fee",null,null,"Account Removed"]
[121088,"SAR-Sustainability Fee","A",null,null,null,121088,"SAR-Sustainability Fee",null,null,"Account Removed"]
[121089,"SAR-Health Fee","A",null,null,null,121089,"SAR-Health Fee",null,null,"Account Removed"]
["121090","SAR-Recreation & Wellness Fee","A",null,null,null,"121090","SAR-Recreation & Wellness Fee",null,null,"Account Removed"]
["121099","SAR-Financial Aid","A",null,null,null,"121099","SAR-Financial Aid",null,null,"Account Removed"]
[121100,"SAR-Tuition","A",null,null,null,121100,"SAR-Tuition",null,null,"Account Removed"]
["121110","SAR-Auxiliary","A",null,null,null,"121110","SAR-Auxiliary",null,null,"Account Removed"]
["121130","SAR-Third Party","A",null,null,null,"121130","SAR-Third Party",null,null,"Account Removed"]
["121140","SAR-Off Campus","A",null,null,null,"121140","SAR-Off Campus",null,null,"Account Removed"]
["121199","SAR-Reserve for Uncollectible","A",null,null,null,"121199","SAR-Reserve for Uncollectible",null,null,"Account Removed"]
["121200","SAR-Housing Application Fee","A",null,null,null,"121200","SAR-Housing Application Fee",null,null,"Account Removed"]
["121210","SAR-Residence Halls","A",null,null,null,"121210","SAR-Residence Halls",null,null,"Account Removed"]
["121300","SAR-Other","A",null,null,null,"121300","SAR-Other",null,null,"Account Removed"]
["121999","Allowance for Doubtful Accounts - Student Accounts","A",null,null,null,"121999","Allowance for Doubtful Accounts - Student Accounts",null,"121999","Allowance for Doubtful Accounts - Student Accounts","A"]
["122000","Receivables - Student Notes","A",null,null,null,"122000","Receivables - Student Notes",null,"122000","Receivables - Student Notes","A"]
[122005,"Emergency Loans ","A",null,null,null,122005,"Emergency Loans ",null,"1220xx","Institution Discretion","A"]
[122006,"Alternative Payment Loans","A",null,null,null,122006,"Alternative Payment Loans",null,null,"Account Removed"]
["122019","Notes-Receivable-Foundation","A",null,null,null,"122019","Notes-Receivable-Foundation",null,null,"Account Removed"]
["122020","Funds Advanced to Students-Perkins","A",null,null,null,"122020","Funds Advanced to Students-Perkins",null,null,"Account Removed"]
["122021","Loan Principal Collected-Institution-Perkins","A",null,null,null,"122021","Loan Principal Collected-Institution-Perkins",null,null,"Account Removed"]
["122022","Loan Principal Collected by Collection Agency-Perkins","A",null,null,null,"122022","Loan Principal Collected by Collection Agency-Perkins",null,null,"Account Removed"]
["122026","Loan Principal Cancelled After 7/92-High Risk Child 15%","A",null,null,null,"122026","Loan Principal Cancelled After 7/92-High Risk Child 15%",null,null,"Account Removed"]
["122027","Loan Principal Cancelled After 7/92-High Risk Child 20%","A",null,null,null,"122027","Loan Principal Cancelled After 7/92-High Risk Child 20%",null,null,"Account Removed"]
["122028","Loan Principal Cancelled After 7/92-High Risk Child 30%","A",null,null,null,"122028","Loan Principal Cancelled After 7/92-High Risk Child 30%",null,null,"Account Removed"]
["122029","Loan Principal Cancelled After 7/92-Shortage Area 15%","A",null,null,null,"122029","Loan Principal Cancelled After 7/92-Shortage Area 15%",null,null,"Account Removed"]
["122030","Loan Principal Cancelled After 7/92-Shortage Area 20%","A",null,null,null,"122030","Loan Principal Cancelled After 7/92-Shortage Area 20%",null,null,"Account Removed"]
["122031","Loan Principal Cancelled After 7/92-Shortage Area 30%","A",null,null,null,"122031","Loan Principal Cancelled After 7/92-Shortage Area 30%",null,null,"Account Removed"]
["122034","Loan Principal Cancelled After 7/92-Law Enforcement 15%","A",null,null,null,"122034","Loan Principal Cancelled After 7/92-Law Enforcement 15%",null,null,"Account Removed"]
["122035","Loan Principal Cancelled After 7/92-Law Enforcement 20%","A",null,null,null,"122035","Loan Principal Cancelled After 7/92-Law Enforcement 20%",null,null,"Account Removed"]
["122036","Loan Principal Cancelled After 7/92-Law Enforcement 30%","A",null,null,null,"122036","Loan Principal Cancelled After 7/92-Law Enforcement 30%",null,null,"Account Removed"]
["122037","Loan Principal Cancelled Prior to 7/72-Teach 10%","A",null,null,null,"122037","Loan Principal Cancelled Prior to 7/72-Teach 10%",null,null,"Account Removed"]
["122038","Loan Principal Cancelled Prior to 7/72-Teach 15%","A",null,null,null,"122038","Loan Principal Cancelled Prior to 7/72-Teach 15%",null,null,"Account Removed"]
["122039","Loan Principal Cancelled Prior to 7/72-Military 12.5%","A",null,null,null,"122039","Loan Principal Cancelled Prior to 7/72-Military 12.5%",null,null,"Account Removed"]
["122040","Loan Principal Cancelled After 7/72-Teach 15%","A",null,null,null,"122040","Loan Principal Cancelled After 7/72-Teach 15%",null,null,"Account Removed"]
["122041","Loan Principal Cancelled After 7/72-Teach 20%","A",null,null,null,"122041","Loan Principal Cancelled After 7/72-Teach 20%",null,null,"Account Removed"]
["122042","Loan Principal Cancelled After 7/72-Teach 30%","A",null,null,null,"122042","Loan Principal Cancelled After 7/72-Teach 30%",null,null,"Account Removed"]
["122043","Loan Principal Cancelled After 7/72-Child/Family/Early Intervention Service","A",null,null,null,"122043","Loan Principal Cancelled After 7/72-Child/Family/Early Intervention Service",null,null,"Account Removed"]
["122044","Loan Principal Cancelled-Death-Perkins","A",null,null,null,"122044","Loan Principal Cancelled-Death-Perkins",null,null,"Account Removed"]
["122045","Loan Principal Cancelled-Disability-Perkins","A",null,null,null,"122045","Loan Principal Cancelled-Disability-Perkins",null,null,"Account Removed"]
["122046","Loan Principal Cancelled-Bankruptcy-Perkins","A",null,null,null,"122046","Loan Principal Cancelled-Bankruptcy-Perkins",null,null,"Account Removed"]
["122047","Loan Principal Adjustments-Other-Perkins","A",null,null,null,"122047","Loan Principal Adjustments-Other-Perkins",null,null,"Account Removed"]
["122048","Loan Principal Cancelled After 7/72-Nurse/Med Tech 15%","A",null,null,null,"122048","Loan Principal Cancelled After 7/72-Nurse/Med Tech 15%",null,null,"Account Removed"]
["122049","Loan Principal Cancelled After 7/72-Nurse/Med Tech 20%","A",null,null,null,"122049","Loan Principal Cancelled After 7/72-Nurse/Med Tech 20%",null,null,"Account Removed"]
["122050","Loan Assigned to US Government-Perkins","A",null,null,null,"122050","Loan Assigned to US Government-Perkins",null,null,"Account Removed"]
["122051","Loan Principal Cancelled After 7/72-Nurse/Med Tech 30%","A",null,null,null,"122051","Loan Principal Cancelled After 7/72-Nurse/Med Tech 30%",null,null,"Account Removed"]
["122052","Loan Principal Cancelled After 7/72-Military","A",null,null,null,"122052","Loan Principal Cancelled After 7/72-Military",null,null,"Account Removed"]
["122053","Loan Principal Cancelled-Fire Fighters 15%","A",null,null,null,"122053","Loan Principal Cancelled-Fire Fighters 15%",null,null,"Account Removed"]
["122054","Loan Principal Cancelled After 7/72-Fire Fighters 20%","A",null,null,null,"122054","Loan Principal Cancelled After 7/72-Fire Fighters 20%",null,null,"Account Removed"]
["122055","Loan Principal Cancelled-Fire Fighters 30%","A",null,null,null,"122055","Loan Principal Cancelled-Fire Fighters 30%",null,null,"Account Removed"]
[122056,"Loan Principal Cancelled-Staff State License-Pre K 15%","A",null,null,null,122056,"Loan Principal Cancelled-Staff State License-Pre K 15%",null,null,"Account Removed"]
[122057,"Loan Principal Cancelled-VA Disability","A",null,null,null,122057,"Loan Principal Cancelled-VA Disability",null,null,"Account Removed"]
["122060","Funds Advanced to Students-Perkins","A",null,null,null,"122060","Funds Advanced to Students-Perkins",null,null,"Account Removed"]
["122061","Principal Collected by Institution-Perkins","A",null,null,null,"122061","Principal Collected by Institution-Perkins",null,null,"Account Removed"]
["122062","DO NOT USE Principal Cancelled-Teaching-NDSL Def 10%","A",null,null,null,"122062","DO NOT USE Principal Cancelled-Teaching-NDSL Def 10%",null,null,"Account Removed"]
["122063","DO NOT USE Principal Cancelled-Teaching-NDSL Def 15%","A",null,null,null,"122063","DO NOT USE Principal Cancelled-Teaching-NDSL Def 15%",null,null,"Account Removed"]
["122064","DO NOT USE Principal Cancelled-Military-NDSL D 12.5%","A",null,null,null,"122064","DO NOT USE Principal Cancelled-Military-NDSL D 12.5%",null,null,"Account Removed"]
["122065","DO NOT USE Principal Cancelled-Teaching-NDSL Dir 15%","A",null,null,null,"122065","DO NOT USE Principal Cancelled-Teaching-NDSL Dir 15%",null,null,"Account Removed"]
["122066","DO NOT USE Principal Cancelled-Teaching-NDSL Dir 20%","A",null,null,null,"122066","DO NOT USE Principal Cancelled-Teaching-NDSL Dir 20%",null,null,"Account Removed"]
["122067","DO NOT USE Principal Cancelled-Teaching0NDSL Dir 30%","A",null,null,null,"122067","DO NOT USE Principal Cancelled-Teaching0NDSL Dir 30%",null,null,"Account Removed"]
["122068","DO NOT USE Principal Cancelled-Military-NDSL D 12.5%","A",null,null,null,"122068","DO NOT USE Principal Cancelled-Military-NDSL D 12.5%",null,null,"Account Removed"]
["122069","Principal Cancelled-Death-NDSL","A",null,null,null,"122069","Principal Cancelled-Death-NDSL",null,null,"Account Removed"]
["122070","Principal Cancelled-Bankruptcy-NDSL","A",null,null,null,"122070","Principal Cancelled-Bankruptcy-NDSL",null,null,"Account Removed"]
["122071","Principal Cancelled-Disability-NDSL","A",null,null,null,"122071","Principal Cancelled-Disability-NDSL",null,null,"Account Removed"]
["122072","Principal Cancelled-Small Balance Write Off","A",null,null,null,"122072","Principal Cancelled-Small Balance Write Off",null,null,"Account Removed"]
["122073","Loan Assigned to US Government-NDSL","A",null,null,null,"122073","Loan Assigned to US Government-NDSL",null,null,"Account Removed"]
["122074","Principal Cancelled-Law Enforcement 15%","A",null,null,null,"122074","Principal Cancelled-Law Enforcement 15%",null,null,"Account Removed"]
["122075","Principal Cancelled-Law Enforcement 20%","A",null,null,null,"122075","Principal Cancelled-Law Enforcement 20%",null,null,"Account Removed"]
["122076","Principal Cancelled-Nursing/Medical 15%","A",null,null,null,"122076","Principal Cancelled-Nursing/Medical 15%",null,null,"Account Removed"]
["122077","Principal Cancelled-Law Enforcement 30%","A",null,null,null,"122077","Principal Cancelled-Law Enforcement 30%",null,null,"Account Removed"]
["122078","Principal Cancelled-Nursing/Medical 20%","A",null,null,null,"122078","Principal Cancelled-Nursing/Medical 20%",null,null,"Account Removed"]
["122079","Principal Cancelled-Nursing/Medical 30%","A",null,null,null,"122079","Principal Cancelled-Nursing/Medical 30%",null,null,"Account Removed"]
["122080","Accounts Receivable Loan 3rd Party Process","A",null,null,null,"122080","Accounts Receivable Loan 3rd Party Process",null,null,"Account Removed"]
[122081,"Perkins Advances Transferred from NDSL","A",null,null,null,122081,"Perkins Advances Transferred from NDSL",null,null,"Account Removed"]
[122082,"Cost of Cancelled P&I 15% Math/Sci/Foreign Lang","A",null,null,null,122082,"Cost of Cancelled P&I 15% Math/Sci/Foreign Lang",null,null,"Account Removed"]
[122083,"Cost of Cancelled P&I 20% Math/Sci/Foreign Lang","A",null,null,null,122083,"Cost of Cancelled P&I 20% Math/Sci/Foreign Lang",null,null,"Account Removed"]
[122084,"Cost of Cancelled P&I 30% Math/Sci/Foreign Lang","A",null,null,null,122084,"Cost of Cancelled P&I 30% Math/Sci/Foreign Lang",null,null,"Account Removed"]
[122085,"Cost of Cancelled P&I Special Ed 15%","A",null,null,null,122085,"Cost of Cancelled P&I Special Ed 15%",null,null,"Account Removed"]
[122086,"Cost of Cancelled P&I Special Ed 20%","A",null,null,null,122086,"Cost of Cancelled P&I Special Ed 20%",null,null,"Account Removed"]
[122087,"Cost of Cancelled P&I Special Ed 30%","A",null,null,null,122087,"Cost of Cancelled P&I Special Ed 30%",null,null,"Account Removed"]
["122101","Funds Advanced to Students-Perkins","A",null,null,null,"122101","Funds Advanced to Students-Perkins",null,null,"Account Removed"]
["122102","Loan Principal Cancelled-Perkins","A",null,null,null,"122102","Loan Principal Cancelled-Perkins",null,null,"Account Removed"]
["122103","Loan Principal Collected-Perkins","A",null,null,null,"122103","Loan Principal Collected-Perkins",null,null,"Account Removed"]
["122104","Ref Principal Assigned to US Government-Perkins","A",null,null,null,"122104","Ref Principal Assigned to US Government-Perkins",null,null,"Account Removed"]
["122105","Def Principal Assigned to US Government-Perkins","A",null,null,null,"122105","Def Principal Assigned to US Government-Perkins",null,null,"Account Removed"]
["122106","Perk-Pxld-15% Teach (Pr 7/72)","A",null,null,null,"122106","Perk-Pxld-15% Teach (Pr 7/72)",null,null,"Account Removed"]
["122107","Perk-Pxld-12.5% Mil (Pr 7/72)","A",null,null,null,"122107","Perk-Pxld-12.5% Mil (Pr 7/72)",null,null,"Account Removed"]
["122108","Perk-Pxld-10% Teach (Pr 7/72)","A",null,null,null,"122108","Perk-Pxld-10% Teach (Pr 7/72)",null,null,"Account Removed"]
["122109","Perk-Pxld-15% Teach (Aft 6/72)","A",null,null,null,"122109","Perk-Pxld-15% Teach (Aft 6/72)",null,null,"Account Removed"]
["122110","Perk-Pxld-20% Teach (Aft 6/72)","A",null,null,null,"122110","Perk-Pxld-20% Teach (Aft 6/72)",null,null,"Account Removed"]
["122111","Perk-Pxld-30% Teach (Aft 6/72)","A",null,null,null,"122111","Perk-Pxld-30% Teach (Aft 6/72)",null,null,"Account Removed"]
["122112","Perk-Pxld-12.5% Mil (Aft 6/72)","A",null,null,null,"122112","Perk-Pxld-12.5% Mil (Aft 6/72)",null,null,"Account Removed"]
["122113","Perk-Pxld-Death","A",null,null,null,"122113","Perk-Pxld-Death",null,null,"Account Removed"]
["122114","Perk-Pxld-Disabiltiy","A",null,null,null,"122114","Perk-Pxld-Disabiltiy",null,null,"Account Removed"]
["122115","Perk-Pxld-Bankruptcy","A",null,null,null,"122115","Perk-Pxld-Bankruptcy",null,null,"Account Removed"]
["122116","Loan Principal Adjustments-Other-Perkins","A",null,null,null,"122116","Loan Principal Adjustments-Other-Perkins",null,null,"Account Removed"]
["122117","Perk-Pxld-Law Enforcement 15%","A",null,null,null,"122117","Perk-Pxld-Law Enforcement 15%",null,null,"Account Removed"]
["122118","Perk-Pxld-Volunteer Service","A",null,null,null,"122118","Perk-Pxld-Volunteer Service",null,null,"Account Removed"]
["122119","Perk-Pxld-Chld/Fmly/Early Inte","A",null,null,null,"122119","Perk-Pxld-Chld/Fmly/Early Inte",null,null,"Account Removed"]
["122120","Perk-Pxld-Nurse/Med Technician","A",null,null,null,"122120","Perk-Pxld-Nurse/Med Technician",null,null,"Account Removed"]
["122121","Perk-Pxld-Purchased Institutio","A",null,null,null,"122121","Perk-Pxld-Purchased Institutio",null,null,"Account Removed"]
["122130","Funds Advanced to Students-Nursing-Perkins","A",null,null,null,"122130","Funds Advanced to Students-Nursing-Perkins",null,null,"Account Removed"]
["122131","Principal Collected-Nursing-Perkins","A",null,null,null,"122131","Principal Collected-Nursing-Perkins",null,null,"Account Removed"]
["122132","Principal Uncollected-Nursing-Bankruptcy","A",null,null,null,"122132","Principal Uncollected-Nursing-Bankruptcy",null,null,"Account Removed"]
["122133","Nur-Prin Xld-Hp Prac Shortage","A",null,null,null,"122133","Nur-Prin Xld-Hp Prac Shortage",null,null,"Account Removed"]
["122134","Nur-Prin Xld-Hp Prac Rur Shtg","A",null,null,null,"122134","Nur-Prin Xld-Hp Prac Rur Shtg",null,null,"Account Removed"]
["122135","Principal Cancelled-Nursing-Employment 10%","A",null,null,null,"122135","Principal Cancelled-Nursing-Employment 10%",null,null,"Account Removed"]
["122136","Principal Cancelled-Nursing-Employment 15%","A",null,null,null,"122136","Principal Cancelled-Nursing-Employment 15%",null,null,"Account Removed"]
["122137","Principal Cancelled-Nursing-Employment 20%","A",null,null,null,"122137","Principal Cancelled-Nursing-Employment 20%",null,null,"Account Removed"]
["122138","Principal Cancelled-Nursing-Death/Disability","A",null,null,null,"122138","Principal Cancelled-Nursing-Death/Disability",null,null,"Account Removed"]
["122139","Principal Cancelled-Nursing-Purchased Institution","A",null,null,null,"122139","Principal Cancelled-Nursing-Purchased Institution",null,null,"Account Removed"]
[122140,"Income Contingent Loans - Interest Capitalization","A",null,null,null,122140,"Income Contingent Loans - Interest Capitalization",null,null,"Account Removed"]
[122141,"Income Contingent Loans - Advances Transferred to NDSL","A",null,null,null,122141,"Income Contingent Loans - Advances Transferred to NDSL",null,null,"Account Removed"]
[122142,"Income Contingent Loans - Principal Collected Transferred to NDSL","A",null,null,null,122142,"Income Contingent Loans - Principal Collected Transferred to NDSL",null,null,"Account Removed"]
["122150","Gen St Loans-Notes Receivables","A",null,null,null,"122150","Gen St Loans-Notes Receivables",null,null,"Account Removed"]
["122999","Allowance for Doubtful Accounts - Student Notes","A",null,null,null,"122999","Allowance for Doubtful Accounts - Student Notes",null,"122999","Allowance for Doubtful Accounts - Student Notes","A"]
["123000","Receivables-General Appropriation Allotment","A",null,null,null,"123000","Receivables-General Appropriation Allotment",null,"123000","Receivables-General Appropriation Allotment","A"]
["123100","Receivables-General Appropriation Allotment","A",null,null,null,"123100","Receivables-General Appropriation Allotment",null,"1230xx","Institution Discretion","A"]
["123101","Rec-General State Appropriation-Special Funding Initiative","A",null,null,null,"123101","Rec-General State Appropriation-Special Funding Initiative",null,null,"Account Removed"]
["123102","Rec-General State Appropriation-Lottery","A",null,null,null,"123102","Rec-General State Appropriation-Lottery",null,null,"Account Removed"]
["123103","Rec-General State Appropriation-MRRF","A",null,null,null,"123103","Rec-General State Appropriation-MRRF",null,null,"Account Removed"]
["123999","Allowance for Doubtful Accounts - Appropriations","A",null,null,null,"123999","Allowance for Doubtful Accounts - Appropriations",null,"123999","Allowance for Doubtful Accounts - Appropriations","A"]
["124000","Receivables - Federal Funds","A",null,null,null,"124000","Receivables - Federal Funds",null,"124000","Receivables - Federal Funds","A"]
[null,null,null,null,null,null,null,null,null,"1240xx","Institution Discretion","A"]
["124999","Allowance for Doubtful Accounts - Grants & Contracts Federal","A",null,null,null,"124999","Allowance for Doubtful Accounts - Grants & Contracts Federal",null,"124999","Allowance for Doubtful Accounts - Grants & Contracts Federal","A"]
["125000","Rec-From Other State Agencies","A",null,null,null,"125000","Rec-From Other State Agencies",null,"125000","Rec-From Other State Agencies","A"]
["125002","AR-State Grants","A",null,null,null,"125002","AR-State Grants",null,"125002","AR-State Grants","A"]
["125004","AR-Joint Staffed","A",null,null,null,"125004","AR-Joint Staffed",null,"125004","AR-Joint Staffed","A"]
[125005,"AR-Insurance Premiums (USO Only)","A",null,null,null,125005,"AR-Insurance Premiums (USO Only)",null,125005,"AR-Insurance Premiums (USO Only)","A"]
["125006","AR-Due from Regents Office","A",null,null,null,"125006","AR-Due from Regents Office",null,"125006","AR-Due from Regents Office","A"]
[125007,"A/R - Due from Institutions (USO Only) - P3 Auxiliary Project","A",null,null,null,125007,"A/R - Due from Institutions (USO Only) - P3 Auxiliary Project",null,125007,"A/R - Due from Institutions (USO Only) - P3 Auxiliary Project","A"]
[125008,"A/R - Due from USO - P3 (primarily Title IV Funding Adjustments)","A",null,null,null,125008,"A/R - Due from USO - P3 (primarily Title IV Funding Adjustments)",null,125008,"A/R - Due from USO - P3 (primarily Title IV Funding Adjustments)","A"]
["125010","AR-DOAS Insurance","A",null,null,null,"125010","AR-DOAS Insurance",null,"125010","AR-DOAS Insurance","A"]
[125020,"AR-MRR (Bond Funds)","A",null,null,null,125020,"AR-GSFIC MRR Projects (Bond Funds)",null,125020,"AR-GSFIC MRR Projects (Bond Funds)","A"]
["125100","AR-Other St Agency","A",null,null,null,"125100","AR-Other St Agency",null,"125100","AR-Other St Agency","A"]
["125181","AR-Georgia On My Line","A",null,null,null,"125181","AR-Georgia On My Line",null,"125181","AR-Georgia On My Line","A"]
["125600","Due from GSFIC","A",null,null,null,"125600","Due from GSFIC Projects",null,"125600","Due from GSFIC Projects","A"]
["125999","Allow for Doubtful Accts-Grants & Contracts State & Other","A",null,null,null,"125999","Allow for Doubtful Accts-Grants & Contracts State & Other",null,"125999","Allow for Doubtful Accts-Grants & Contracts State & Other","A"]
[null,null,null,null,null,null,null,null,null,"125xxx","Institution Discretion"]
["126000","Due From Other Funds","A",null,null,null,"126000","Due From Other Funds",null,"126000","Due From Other Funds","A"]
["126050","Due from Unexpended Plant","A",null,null,null,"126050","Due from Unexpended Plant",null,"1260xx","Institution Discretion","A"]
["126700","Due From Other USG Institutions","A",null,null,null,"126700","Due From Other USG Institutions",null,"126700","Due From Other USG Institutions","A"]
[null,null,null,null,null,null,null,null,null,"1267xx","Institution Discretion"]
["126800","Due From Component Units, Current","A",null,null,null,"126800","Due From Component Units, Current",null,"126800","Due From Component Units, Current","A"]
[null,null,null,null,null,null,null,null,null,"1268xx","Institution Discretion"]
["126900","Due From Component Units, Noncurrent","A",null,null,null,"126900","Due From Component Units, Noncurrent",null,"126900","Due From Component Units, Noncurrent","A"]
[null,null,null,null,null,null,null,null,null,"1269xx","Institution Discretion"]
["126960","Due From USO - Capital Liability Reserve Fund","A",null,null,null,"126960","Due From USO - Capital Liability Reserve Fund",null,"126960","Due From USO - Capital Liability Reserve Fund","A"]
["126970","Due From Institutions - Capital Liability Reserve Fund","A",null,null,null,"126970","Due From Institutions - Capital Liability Reserve Fund",null,"126970","Due From Institutions - Capital Liability Reserve Fund","A"]
["127000","Receivables - Other","A",null,null,null,"127000","Receivables - Other",null,null,"Account Removed","A"]
[127100,"Receivables - Other","A",null,null,null,127100,"Receivables - Other",null,127100,"Receivables - Other","A"]
[127101,"AR-Other","A",null,null,null,127101,"AR-Other",null,"1271xx","Institution Discretion","A"]
["127102","AR-Credit Memos-Bookstore","A",null,null,null,"127102","AR-Credit Memos-Bookstore",null,null,"Account Removed"]
["127104","AR-Custodial","A",null,null,null,"127104","AR-Custodial",null,null,"Account Removed"]
["127105","AR-Cafeteria","A",null,null,null,"127105","AR-Cafeteria",null,null,"Account Removed"]
["127107","AR-Banner Bookstore","A",null,null,null,"127107","AR-Banner Bookstore",null,null,"Account Removed"]
["127130","AR-Faculty","A",null,null,null,"127130","AR-Faculty",null,null,"Account Removed"]
[127135,"AR-Employees","A",null,null,null,127135,"AR-Employees",null,null,"Account Removed"]
[127140,"AR-Other Non-Banner","A",null,null,null,127140,"AR-Other Non-Banner",null,null,"Account Removed"]
["127199","Allowance for Doubtful Accounts - Other Receivables","A",null,null,null,"127199","Allowance for Doubtful Accounts - Other Receivables",null,"127199","Allowance for Doubtful Accounts - Other Receivables","A"]
["127200","Receivables - Local Funds","A",null,null,null,"127200","Receivables - Local Funds",null,"127200","Receivables - Local Funds","A"]
[null,null,null,null,null,null,null,null,null,"1272xx","Institution Discretion","A"]
["127299","Allowance for Doubtful Accounts - Local Funds","A",null,null,null,"127299","Allowance for Doubtful Accounts - Local Funds",null,"127299","Allowance for Doubtful Accounts - Local Funds","A"]
["127300","Receivables - Private Funds","A",null,null,null,"127300","Receivables - Private Funds",null,"127300","Receivables - Private Funds","A"]
["127310","AR-Endowment Funds","A",null,null,null,"127310","AR-Endowment Funds",null,"1273xx","Institution Discretion","A"]
["127350","AR-Foundation","A",null,null,null,"127350","AR-Foundation",null,null,"Account Removed"]
["127375","AR-Tennis & Recreation Fields","A",null,null,null,"127375","AR-Tennis & Recreation Fields",null,null,"Account Removed"]
["127399","Allowance for Doubtful Accounts - Private Funds","A",null,null,null,"127399","Allowance for Doubtful Accounts - Private Funds",null,"127399","Allowance for Doubtful Accounts - Private Funds","A"]
["128000","Clearing Accounts","A",null,null,null,"128000","Clearing Accounts",null,"128000","Clearing Accounts","A"]
["128001","AR Clearing - Retired Employees","A",null,null,null,"128001","AR Clearing - Retired Employees",null,null,"Account Removed","A"]
[128002,"AR Clearing - COBRA","A",null,null,null,128002,"AR Clearing - COBRA",null,null,"Account Removed","A"]
["128003","AR Clearing - Banner","A",null,null,null,"128003","AR Clearing - Banner",null,"128003","AR Clearing - Banner","A"]
[128004,"AR Clearing-Third Party ","A",null,null,null,128004,"AR Clearing-Third Party ",null,null,"Account Removed","A"]
["128998","AR Clearing - Banner Suspense","A",null,null,null,"128998","AR Clearing - Banner Suspense",null,null,"Account Removed","A"]
["128999","AR Clearing - Conversion","A",null,null,null,"128999","AR Clearing - Conversion",null,null,"Account Removed","A"]
[129000,"Receivables with Subsidiary Detail (Summary-non postable)","A",null,null,null,129000,"Receivables with Subsidiary Detail (Summary-non postable)",null,129000,"Receivables with Subsidiary Detail (Summary-non postable)","A"]
[129010,"AR-Retired Employees","A",null,null,null,129010,"AR-Retired Employees",null,"1291xx","Institution Discretion","A"]
[129020,"AR-COBRA","A",null,null,null,129020,"AR-COBRA",null,null,"Account Removed","A"]
[129030,"AR-Employees with Subsidiary","A",null,null,null,129030,"AR-Employees with Subsidiary",null,null,"Account Removed","A"]
[129040,"AR-Students","A",null,null,null,129040,"AR-Students",null,null,"Account Removed","A"]
[129050,"AR-Auxiliary Serivces","A",null,null,null,129050,"AR-Auxiliary Serivces",null,null,"Account Removed","A"]
[129051,"AR-Bookstore Returned Checks-Non Students","A",null,null,null,129051,"AR-Bookstore Returned Checks-Non Students",null,null,"Account Removed","A"]
[129060,"AR-Scholarships","A",null,null,null,129060,"AR-Scholarships",null,null,"Account Removed","A"]
[129070,"AR-Leave of Absence","A",null,null,null,129070,"AR-Leave of Absence",null,null,"Account Removed","A"]
[129110,"AR-NSF Checks","A",null,null,null,129110,"AR-NSF Checks",null,129110,"AR-NSF Checks","A"]
[129120,"AR-NSF Web Checks","A",null,null,null,129120,"AR-NSF Web Checks",null,129120,"AR-NSF Web Checks","A"]
[129210,"ADP AR-Retiree","A",null,null,null,129210,"ADP AR-Retiree",null,null,"Account Removed","A"]
[129211,"AR-Retirement Benefits","A",null,null,null,129211,"AR-Retirement Benefits",null,null,"Account Removed","A"]
[129220,"ADP AR-Leave/Disability","A",null,null,null,129220,"ADP AR-Leave/Disability",null,null,"Account Removed","A"]
[129230,"ADP AR-COBRA","A",null,null,null,129230,"ADP AR-COBRA",null,null,"Account Removed","A"]
[129240,"AR - Tax Sheltered Annuity","A",null,null,null,129240,"AR - Tax Sheltered Annuity",null,null,"Account Removed","A"]
[129250,"AR-Continuing Education","A",null,null,null,129250,"AR-Continuing Education",null,null,"Account Removed","A"]
[129800,"AR-Other","A",null,null,null,129800,"AR-Other",null,null,"Account Removed","A"]
["129999","Allowance for Doubtful Accounts - Subsidiary Receivables","A",null,null,null,"129999","Allowance for Doubtful Accounts - Subsidiary Receivables",null,"129999","Allowance for Doubtful Accounts - Subsidiary Receivables","A"]
[" 13- Prepaid Items",null,null,null,null,null," 13- Prepaid Items",null,null," 13- Prepaid Items"]
["131000","Prepaid Rents/Leases","A",null,null,null,"131000","Prepaid Rents/Leases",null,"131000","Prepaid Rents/Leases","A"]
[null,null,null,null,null,null,null,null,null,"1310xx","Institution Discretion","A"]
["132100","Prepaid Expenses","A",null,null,null,"132100","Prepaid Expenses",null,"132100","Prepaid Expenses","A"]
["132101","Prepaid Payroll","A",null,null,null,"132101","Prepaid Payroll",null,"1321xx","Institution Discretion","A"]
["132102","Prepaid Postage","A",null,null,null,"132102","Prepaid Postage",null,null,"Account Removed"]
["132104","Prepaid Other Expense","A",null,null,null,"132104","Prepaid Other Expense",null,null,"Account Removed"]
[132105,"Prepaid Benefits","A",null,null,null,132105,"Prepaid Benefits",null,null,"Account Removed"]
["132106","Prepaid Fuel Card Expenses","A",null,null,null,"132106","Prepaid Fuel Card Expenses",null,null,"Account Removed"]
["132115","Prepaid Studies Abroad","A",null,null,null,"132115","Prepaid Studies Abroad",null,null,"Account Removed"]
["132120","Prepaid Continuing Education","A",null,null,null,"132120","Prepaid Continuing Education",null,null,"Account Removed"]
["132121","Prepaid Continuing Ed Camps","A",null,null,null,"132121","Prepaid Continuing Ed Camps",null,null,"Account Removed"]
["132125","Prepaid Continuing Education School of Education","A",null,null,null,"132125","Prepaid Continuing Education School of Education",null,null,"Account Removed"]
["132126","Prepaid Continuing Education Summer Honors","A",null,null,null,"132126","Prepaid Continuing Education Summer Honors",null,null,"Account Removed"]
["132127","Prepaid Continuing Education School of Business","A",null,null,null,"132127","Prepaid Continuing Education School of Business",null,null,"Account Removed"]
["132128","Prepaid Continuing Education Rifle Corps","A",null,null,null,"132128","Prepaid Continuing Education Rifle Corps",null,null,"Account Removed"]
["132130","Prepaid Maymester Payroll","A",null,null,null,"132130","Prepaid Maymester Payroll",null,null,"Account Removed"]
["132132","Prepaid Sales Tax","A",null,null,null,"132132","Prepaid Sales Tax",null,null,"Account Removed"]
["132133","Prepaid Estimated Sales Tax","A",null,null,null,"132133","Prepaid Estimated Sales Tax",null,null,"Account Removed"]
["132135","Prepaid Orientation","A",null,null,null,"132135","Prepaid Orientation",null,null,"Account Removed"]
["132137","Prepaid Soccer Camp","A",null,null,null,"132137","Prepaid Soccer Camp",null,null,"Account Removed"]
["132138","Prepaid Soccer Camp-Male","A",null,null,null,"132138","Prepaid Soccer Camp-Male",null,null,"Account Removed"]
["132139","Prepaid Soccer Camp-Female","A",null,null,null,"132139","Prepaid Soccer Camp-Female",null,null,"Account Removed"]
["132140","Prepaid Athletics","A",null,null,null,"132140","Prepaid Athletics",null,null,"Account Removed"]
["132141","Prepaid BasketBall Camp-Male","A",null,null,null,"132141","Prepaid BasketBall Camp-Male",null,null,"Account Removed"]
["132142","Prepaid BasketBall Camp-Female","A",null,null,null,"132142","Prepaid BasketBall Camp-Female",null,null,"Account Removed"]
["132144","Prepaid Softball Camp","A",null,null,null,"132144","Prepaid Softball Camp",null,null,"Account Removed"]
["132146","Prepaid Baseball Camp","A",null,null,null,"132146","Prepaid Baseball Camp",null,null,"Account Removed"]
["132148","Prepaid Kicking Camp","A",null,null,null,"132148","Prepaid Kicking Camp",null,null,"Account Removed"]
["132160","Employee Prepaid Travel","A",null,null,null,"132160","Employee Prepaid Travel",null,null,"Account Removed"]
["132170","Non-Employee Prepaid Travel","A",null,null,null,"132170","Non-Employee Prepaid Travel",null,null,"Account Removed"]
["132300","Travel Advance - Employees","A",null,null,null,"132300","Travel  - Employees",null,"132300","Travel  - Employees","A"]
["132310","Travel Advance- Employee Clearing","A",null,null,null,"132310","Travel - Employee Clearing",null,"132310","Travel - Employee Clearing","A"]
[null,null,null,null,null,null,null,null,null,"1323xx","Institution Discretion","A"]
["132400","Travel Advance - Student","A",null,null,null,"132400","Travel  - Student",null,"132400","Travel  - Student","A"]
["132410","Travel Advance-Student Clearing","A",null,null,null,"132410","Travel -Student Clearing",null,"132410","Travel -Student Clearing","A"]
[null,null,null,null,null,null,null,null,null,"1324xx","Institution Discretion","A"]
["132900","Other Advances","A",null,null,null,"132900","Other Advances",null,"132900","Other Advances","A"]
["132910","Other Advances Clearing","A",null,null,null,"132910","Other Advances Clearing",null,"132910","Other Advances Clearing","A"]
[null,null,null,null,null,null,null,null,null,"1329xx","Institution Discretion","A"]
["133100","Cash Advance - Control","A",null,null,null,"133100","Cash Advance - Control",null,"133100","Cash Advance - Control","A"]
[null,null,null,null,null,null,null,null,null,"1331xx","Institution Discretion","A"]
["139000","Other Prepaids","A",null,null,null,"139000","Other Prepaids",null,"139000","Other Prepaids","A"]
["139100","P-Card Clearing Account","A",null,null,null,"139100","P-Card Clearing Account",null,"139100","P-Card Clearing Account","A"]
[null,null,null,null,null,null,null,null,null,"1391xx","Institution Discretion","A"]
[" 14- Inventories",null,null,null,null,null," 14- Inventories",null,null," 14- Inventories"]
["141000","Inventories","A",null,null,null,"141000","Inventories - Consumable Supplies",null,"141000","Inventories - Consumable Supplies","A"]
[null,null,null,null,null,null,null,null,null,"1410xx","Institution Discretion","A"]
["142000","Merchandise for Resale","A",null,null,null,"142000","Inventories - Resale",null,"142000","Inventories - Resale","A"]
["142001","Merchandise for Resale-Books","A",null,null,null,"142001","Merchandise for Resale-Books",null,"1420xx","Institution Discretion","A"]
["142002","Merchandise for Resale-New Textbooks","A",null,null,null,"142002","Merchandise for Resale-New Textbooks",null,null,"Account Removed"]
["142003","Merchandise for Resale-Used Textbook","A",null,null,null,"142003","Merchandise for Resale-Used Textbook",null,null,"Account Removed"]
["142004","Merchandise for Resale-Trade Books","A",null,null,null,"142004","Merchandise for Resale-Trade Books",null,null,"Account Removed"]
["142005","Merchandise for Resale-Bookstore","A",null,null,null,"142005","Merchandise for Resale-Bookstore",null,null,"Account Removed"]
["142006","Merchandise for Resale-Bookstore Supplies","A",null,null,null,"142006","Merchandise for Resale-Bookstore Supplies",null,null,"Account Removed"]
[142007,"Merchandise for Resale-Rental Books","A",null,null,null,142007,"Merchandise for Resale-Rental Books",null,null,"Account Removed"]
["142010","Merchandise for Resale-Cafeteria","A",null,null,null,"142010","Merchandise for Resale-Cafeteria",null,null,"Account Removed"]
["142020","Merchandise for Resale-Other","A",null,null,null,"142020","Merchandise for Resale-Other",null,null,"Account Removed"]
[142025,"Merchandise for Resale-Cap/Gown/Diploma","A",null,null,null,142025,"Merchandise for Resale-Cap/Gown/Diploma",null,null,"Account Removed"]
["142030","Merchandise for Resale-Special","A",null,null,null,"142030","Merchandise for Resale-Special",null,null,"Account Removed"]
[142034,"Merchandise for Resale-Apparel","A",null,null,null,142034,"Merchandise for Resale-Apparel",null,null,"Account Removed"]
[142035,"Merchandise for Resale-Contract US Post Office Location","A",null,null,null,142035,"Merchandise for Resale-Contract US Post Office Location",null,null,"Account Removed"]
[142050,"Merchandise for Resale-Computers/Accessories","A",null,null,null,142050,"Merchandise for Resale-Computers/Accessories",null,null,"Account Removed"]
["142060","Merchandise for Resale-Vending","A",null,null,null,"142060","Merchandise for Resale-Vending",null,null,"Account Removed"]
["142070","Merchandise for Resale-Printing","A",null,null,null,"142070","Merchandise for Resale-Printing",null,null,"Account Removed"]
[142071,"Merchandise for Resale-Drinks","A",null,null,null,142071,"Merchandise for Resale-Drinks",null,null,"Account Removed"]
["142080","Merchandise for Resale-Athletics","A",null,null,null,"142080","Merchandise for Resale-Athletics",null,null,"Account Removed"]
[142200,"Merchandise for Resale-Food Services","A",null,null,null,142200,"Merchandise for Resale-Food Services",null,null,"Account Removed"]
["Non-Current Assets",null,null,null,null,null,"Non-Current Assets",null,null,"Non-Current Assets"]
[" 15- Investments",null,null,null,null,null," 15- Investments",null,null," 15- Investments"]
["151000","Government Securities","A",null,null,null,"151000","Government Securities",null,"151000","Government Securities","A"]
[151100,"US Treasury Investments","A",null,null,null,151100,"US Treasury Investments",null,151100,"US Treasury Investments","A"]
[151200,"US Agency Investments - Explicitly Guaranteed","A",null,null,null,151200,"US Agency Investments - Explicitly Guaranteed",null,151200,"US Agency Investments - Explicitly Guaranteed","A"]
[151300,"US Agency Investments - Implicitly Guaranteed","A",null,null,null,151300,"US Agency Investments - Implicitly Guaranteed",null,151300,"US Agency Investments - Implicitly Guaranteed","A"]
[null,null,null,null,null,null,null,null,null,"1510xx","Institution Discretion","A"]
["152000","Common & Preferred Stock","A",null,null,null,"152000","Common & Preferred Stock",null,"152000","Common & Preferred Stock","A"]
["152020","Investments Stock Unrestricted","A",null,null,null,"152020","Investments Stock Unrestricted",null,"152020","Investments Stock Unrestricted","A"]
["152025","Investments Stock Fair Market","A",null,null,null,"152025","Investments Stock Fair Market",null,null,"Account Removed","A"]
[152100,"Common & Preferred Stock - Domestic","A",null,null,null,152100,"Common & Preferred Stock - Domestic",null,152100,"Common & Preferred Stock - Domestic","A"]
[152200,"Common & Preferred Stock - International","A",null,null,null,152200,"Common & Preferred Stock - International",null,152200,"Common & Preferred Stock - International","A"]
[152300,"Equity Mutual Fund - Domestic","A",null,null,null,152300,"Equity Mutual Fund - Domestic",null,152300,"Equity Mutual Fund - Domestic","A"]
[152400,"Equity Mutual Fund - International","A",null,null,null,152400,"Equity Mutual Fund - International",null,152400,"Equity Mutual Fund - International","A"]
[null,null,null,null,null,null,null,null,null,152500,"Foreign Investments","A"]
[null,null,null,null,null,null,null,null,null,"1520xx","Institution Discretion","A"]
["153000","Bonds","A",null,null,null,"153000","Bonds",null,"153000","Bonds","A"]
[153100,"Bonds - Corporate","A",null,null,null,153100,"Bonds - Corporate",null,153100,"Bonds - Corporate","A"]
[153200,"Bonds - Municipal Obligation","A",null,null,null,153200,"Bonds - Municipal Obligation",null,153200,"Bonds - Municipal Obligation","A"]
[153300,"Bonds - General Obligation","A",null,null,null,153300,"Bonds - General Obligation",null,153300,"Bonds - General Obligation","A"]
[153400,"Bonds - Corporate Mortgage Backed","A",null,null,null,153400,"Bonds - Corporate Mortgage Backed",null,153400,"Bonds - Corporate Mortgage Backed","A"]
[153500,"Mutual Bond Fund","A",null,null,null,153500,"Mutual Bond Fund",null,153500,"Mutual Bond Fund","A"]
[null,null,null,null,null,null,null,null,null,"1530xx","Institution Discretion","A"]
["154000","Real Estate Mortgages","A",null,null,null,"154000","Real Estate Mortgages",null,"154000","Real Estate Mortgages","A"]
[null,null,null,null,null,null,null,null,null,"1540xx","Institution Discretion","A"]
["155000","Real Estate","A",null,null,null,"155000","Real Estate",null,"155000","Real Estate","A"]
[null,null,null,null,null,null,null,null,null,"1550xx","Institution Discretion","A"]
["156000","University System Buildings","A",null,null,null,"156000","University System Buildings",null,"156000","University System Buildings","A"]
[null,null,null,null,null,null,null,null,null,"1560xx","Institution Discretion","A"]
["157000","Contracted Investment Pool-Non Current","A",null,null,null,"157000","Contracted Investment Pool-Non Current",null,"157000","Contracted Investment Pool-Non Current","A"]
[157100,"BOR Investment Pool - Legal Fund","A",null,null,null,157100,"BOR Investment Pool - Legal Fund",null,157100,"BOR Investment Pool - Legal Fund","A"]
[157200,"BOR Investment Pool - Balanced Fund","A",null,null,null,157200,"BOR Investment Pool - Balanced Fund",null,157200,"BOR Investment Pool - Balanced Fund","A"]
[157300,"BOR Investment Pool - Total Return Fund","A",null,null,null,157300,"BOR Investment Pool - Total Return Fund",null,157300,"BOR Investment Pool - Total Return Fund","A"]
[157400,"BOR Investment Pool - Diversified Fund","A",null,null,null,157400,"BOR Investment Pool - Diversified Fund",null,157400,"BOR Investment Pool - Diversified Fund","A"]
[157500,"Georgia Extended Asset Pool","A",null,null,null,157500,"Georgia Extended Asset Pool",null,157500,"Georgia Extended Asset Pool","A"]
[157900,"Other Investment Pool","A",null,null,null,157900,"Other Investment Pool",null,157900,"Other Investment Pool","A"]
[null,null,null,null,null,null,null,null,null,"1570xx","Institution Discretion","A"]
["158000","Non-Current Cash","A",null,null,null,"158000","Non-Current Cash",null,"158000","Non-Current Cash","A"]
[158100,"Non-Current Cash","A",null,null,null,158100,"Non-Current Cash",null,158100,"Non-Current Cash","A"]
[158200,"Non-Current Short-Term Investments","A",null,null,null,158200,"Non-Current Short-Term Investments",null,158200,"Non-Current Short-Term Investments","A"]
[null,null,null,null,null,null,null,null,null,"1580xx","Institution Discretion","A"]
["159000","Other Investments","A",null,null,null,"159000","Other Investments",null,"159000","Other Investments","A"]
[159100,"Other Investments - Bond Equity Mutual Fund","A",null,null,null,159100,"Other Investments - Bond Equity Mutual Fund",null,"1590xx","Institution Discretion","A"]
[159200,"Other Investments - Real Estate Investment Fund","A",null,null,null,159200,"Other Investments - Real Estate Investment Fund",null,null,"Account Removed"]
[159300,"Other Investments - Cash Surrender Value","A",null,null,null,159300,"Other Investments - Cash Surrender Value",null,null,"Account Removed"]
[159400,"Other Investments - CDs - Negotiable","A",null,null,null,159400,"Other Investments - CDs - Negotiable",null,null,"Account Removed"]
[159500,"Other Investments - Repurchase Agreements","A",null,null,null,159500,"Other Investments - Repurchase Agreements",null,null,"Account Removed"]
[159900,"Other Investments","A",null,null,null,159900,"Other Investments",null,null,"Account Removed"]
[" 16- Investment in Plant",null,null,null,null,null," 16- Capital Assets",null,null," 16- Capital Assets"]
["161000","Land and Land Improvements","A",null,null,null,"161000","Land and Land Improvements",null,"161000","Land and Land Improvements","A"]
["161100","Leased Land & Land Improvements","A",null,null,null,"161100","Leased Land & Land Improvements",null,"161100","Leased Land & Land Improvements","A"]
["162000","Buildings and Building Improvements","A",null,null,null,"162000","Buildings and Building Improvements",null,"162000","Buildings and Building Improvements","A"]
["162900","Accum Depreciation - Buildings & Bldg Impr","A",null,null,null,"162900","Accum Depreciation - Buildings & Bldg Impr",null,"162100","Leased Buildings and Building Improvements","A"]
[null,null,null,null,null,null,null,null,null,162190,"Accum Depreciation - Leased Buildings & Bldg Impr","A"]
[null,null,null,null,null,null,null,null,null,"162900","Accum Depreciation - Buildings & Bldg Impr","A"]
["163000","Facilities and Other Improvements","A",null,null,null,"163000","Facilities and Other Improvements",null,"163000","Facilities and Other Improvements","A"]
["163900","Accum Depr- Facilities & Other Impr ","A",null,null,null,"163900","Accum Depr- Facilities & Other Impr ",null,"163100","Leased Facilities and Other Improvements","A"]
[null,null,null,null,null,null,null,null,null,163190,"Accum Depr- Leased Facilities & Other Impr ","A"]
[null,null,null,null,null,null,null,null,null,"163900","Accum Depr- Facilities & Other Impr ","A"]
["164000","Library Collections","A",null,null,null,"164000","Library Collections",null,"164000","Library Collections","A"]
["164010","Library Collections-General Acquisitions","A",null,null,null,"164010","Library Collections-General Acquisitions",null,"164010","Library Collections-General Acquisitions","A"]
["164020","Library Collections-Donated","A",null,null,null,"164020","Library Collections-Donated",null,"164020","Library Collections-Donated","A"]
["164900","Accum Depr- Library Collection","A",null,null,null,"164900","Accum Depr- Library Collection",null,"164900","Accum Depr- Library Collection","A"]
["165000","Equipment","A",null,null,null,"165000","Equipment",null,"165000","Equipment","A"]
["165900","Accum Depr- Equipment","A",null,null,null,"165900","Accum Depr- Equipment",null,"165100","Leased Equipment","A"]
[null,null,null,null,null,null,null,null,null,165190,"Accum Depr- Leased Equipment","A"]
[null,null,null,null,null,null,null,null,null,"165900","Accum Depr- Equipment","A"]
["166000","Capital Leases","A",null,null,null,"166000","Capital Leases",null,null,"Account Removed","A"]
["166900","Accumulated Depreciation - Capital Leases","A",null,null,null,"166900","Accumulated Depreciation - Capital Leases",null,null,"Account Removed","A"]
["167000","Infrastructure","A",null,null,null,"167000","Infrastructure",null,"167000","Infrastructure","A"]
["167900","Accum Depr- Infrastructure","A",null,null,null,"167900","Accum Depr- Infrastructure",null,"167100","Leased Infrastructure","A"]
[null,null,null,null,null,null,null,null,null,167190,"Accum Depr- Leased Infrastructure","A"]
[null,null,null,null,null,null,null,null,null,"167900","Accum Depr- Infrastructure","A"]
["168000","Capitalized Collections","A",null,null,null,"168000","Capitalized Collections",null,"168000","Capitalized Collections","A"]
["168100","Works of Art/Historical Treasures","A",null,null,null,"168100","Works of Art/Historical Treasures",null,"168100","Works of Art/Historical Treasures","A"]
["168200","Intangible Assets","A",null,null,null,"168200","Intangible Assets",null,"168200","Intangible Assets","A"]
[168210,"Software","A",null,null,null,168210,"Software",null,168210,"Software","A"]
[168220,"Water, Timber, & Mineral Rights and Easements","A",null,null,null,168220,"Water, Timber, & Mineral Rights and Easements",null,168220,"Water, Timber, & Mineral Rights and Easements","A"]
[168230,"Patents, Trademarks, and Copyrights","A",null,null,null,168230,"Patents, Trademarks, and Copyrights",null,168230,"Patents, Trademarks, and Copyrights","A"]
["168900","Accum Depr-Capitalized Collections","A",null,null,null,"168900","Accum Depr-Intangible Assets",null,"168900","Accum Depr-Intangible Assets","A"]
[168910,"Accum Depn - Software","A",null,null,null,168910,"Accum Depn - Software",null,168910,"Accum Depn - Software","A"]
[168920,"Accum Depn - Water, Timber & Mineral Rights and Easements","A",null,null,null,168920,"Accum Depn - Water, Timber & Mineral Rights and Easements",null,168920,"Accum Depn - Water, Timber & Mineral Rights and Easements","A"]
[168930,"Accum Depn - Patents, Trademarks and Copyrights","A",null,null,null,168930,"Accum Depn - Patents, Trademarks and Copyrights",null,168930,"Accum Depn - Patents, Trademarks and Copyrights","A"]
["169000","Construction Work in Progress","A",null,null,null,"169000","Construction Work in Progress",null,"169000","Construction Work in Progress","A"]
["169900","Software Development in Progress","A",null,null,null,"169900","Software Development in Progress",null,"169900","Software Development in Progress","A"]
["170000","Deferred Outflows of Resouces","A",null,null,null,"170000","Deferred Outflows of Resouces",null,"170000","Deferred Outflows of Resouces","A"]
["170100","Deferred Outflows of Resources - Debt Refunding","A",null,null,null,"170100","Deferred Outflows of Resources - Debt Refunding",null,"170100","Deferred Outflows of Resources - Debt Refunding","A"]
["170200","Deferred Outflows of Resources - Defined Benefit Pension Plan","A",null,null,null,"170200","Deferred Outflows of Resources - Defined Benefit Pension Plan",null,"170200","Deferred Outflows of Resources - Defined Benefit Pension Plan","A"]
["170900","Deferred Outflows of Resources - Other","A",null,null,null,"170900","Deferred Outflows of Resources - Other",null,"170900","Deferred Outflows of Resources - Other","A"]
["2 - Liabilities",null,null,null,null,null,"2 - Liabilities",null,null,"2 - Liabilities"]
["Current Liabilities",null,null,null,null,null,"Current Liabilities",null,null,"Current Liabilities"]
[" 21- Liabilities - General",null,null,null,null,null," 21- Liabilities - General",null,null," 21- Liabilities - General"]
["211000","Accounts Payable","L",null,null,null,"211000","Accounts Payable (AP Module Only)",null,"211000","Accounts Payable (AP Module Only)","L"]
["211400","Accounts Payable","L",null,null,null,"211400","Accounts Payable - General",null,"211400","Accounts Payable - General","L"]
[null,null,null,null,null,null,null,null,null,"2114xx","Institution Discretion","L"]
[null,null,null,null,null,null,"211450","Accounts Payable - Capital Asset Purchases (GAAP Only)",null,"211450","Accounts Payable - Capital Asset Purchases (GAAP Only)","L",null,"New"]
["211500","Control Acct - Accts Payable - (Expense module template PS V8.9)","L",null,null,null,"211500","Accounts Payable - (Expense module Only)",null,"211500","Accounts Payable - (Expense module Only)","L"]
["211600","Accounts Payable-P-Card","L",null,null,null,"211600","Accounts Payable-(P-Card Only)",null,"211600","Accounts Payable-(P-Card Only)","L"]
["211605","Accounts Payable-Automative Resources International","L",null,null,null,"211605","Accounts Payable-Automative Resources International",null,"2116xx","Institution Discretion","L"]
["211800","Accounts Payable-AR Refunds","L",null,null,null,"211800","Accounts Payable-AR Refunds",null,null,"Account Removed"]
["211900","Construction Contracts/Construction Retainage Payable","L",null,null,null,"211900","Construction Contracts Payable",null,"211900","Construction Payables","L"]
[null,null,null,null,null,null,"211950","Construction Retainage Payable",null,"211950","Construction Retainage Payable - NonCapital","L"]
[null,null,null,null,null,null,null,null,null,"211960","Construction Contracts Payable - NonCapital","L"]
[null,null,null,null,null,null,null,null,null,"211970","Construction Retainage Payable - Capital","L"]
[null,null,null,null,null,null,null,null,null,"211980","Construction Contracts Payable - Capital","L"]
["211999","Accounts Payable - RSA/Error","L",null,null,null,"211999","Accounts Payable - RSA/Error",null,"211999","Accounts Payable - RSA/Error","L"]
["212100","Accr Exp-Personal Services","L",null,null,null,"212100","Accr Exp-Personal Services",null,"212100","Accr Exp-Personal Services","L"]
["212200","Accr Exp-Non-Pers Services","L",null,null,null,"212200","Accr Exp-Non-Pers Services",null,"212200","Accr Exp-Non-Pers Services","L"]
["212250","Accr Exp-Bookstore","L",null,null,null,"212250","Accr Exp-Bookstore",null,"2122xx","Instititution Discretion","L"]
["213100","Spending Acct-Dep Care","L",null,null,null,"213100","Spending Acct-Dep Care ",null,"213100","Spending Acct-Dep Care ","L"]
["213200","Spending Acct - Medical-yy where yy is last 2 digits cal yr","L",null,null,null,"213200","Spending Acct - Medical ",null,"213200","Spending Acct - Medical ","L"]
["214000","Deposits","L",null,null,null,"214000","Deposits",null,"214000","Deposits","L"]
["214001","Deposits-Residence Halls","L",null,null,null,"214001","Deposits-Residence Halls",null,"214xxx","Instititution Discretion","L"]
["214002","Deposits-Residence Halls Clearing","L",null,null,null,"214002","Deposits-Residence Halls Clearing",null,null,"Account Removed"]
["214010","Deposits-Faculty Housing","L",null,null,null,"214010","Deposits-Faculty Housing",null,null,"Account Removed"]
["214020","Deposits-Declining Balance ","L",null,null,null,"214020","Deposits-Declining Balance ",null,null,"Account Removed"]
["214040","Deposits-Gift Card-Bookstore","L",null,null,null,"214040","Deposits-Gift Card-Bookstore",null,null,"Account Removed"]
["214075","Deposits-Student Cards","L",null,null,null,"214075","Deposits-Student Cards",null,null,"Account Removed"]
["214076","Deposits-Campus Cards","L",null,null,null,"214076","Deposits-Campus Cards",null,null,"Account Removed"]
["214100","Deposits-Food Service Contract","L",null,null,null,"214100","Deposits-Food Service Contract",null,null,"Account Removed"]
["214310","Deposits-Flight Account","L",null,null,null,"214310","Deposits-Flight Account",null,null,"Account Removed"]
["214410","Deposits-Tuition","L",null,null,null,"214410","Deposits-Tuition",null,null,"Account Removed"]
["215000","Sales Tax Payable","L",null,null,null,"215000","Sales Tax Payable",null,"215000","Sales Tax Payable","L"]
["215001","Sales Taxes Collected 1%","L",null,null,null,"215001","Sales Taxes Collected 1%",null,"215xxx","Instititution Discretion","L"]
["215005","Sales Taxes Collected 5%","L",null,null,null,"215005","Sales Taxes Collected 5%",null,null,"Account Removed"]
["215006","Sales Taxes Collected 6%","L",null,null,null,"215006","Sales Taxes Collected 6%",null,null,"Account Removed"]
["216000","Advances-Tuition & Fees","L",null,null,null,"216000","Advances-Tuition & Fees",null,"216000","Advances-Tuition & Fees","L"]
["216010","Advances-I/S Tuition","L",null,null,null,"216010","Advances-I/S Tuition",null,"216xxx","Instititution Discretion","L"]
["216013","Advances-I/S Tuition-Wavier","L",null,null,null,"216013","Advances-I/S Tuition-Wavier",null,null,"Account Removed"]
["216020","Advances-I/S UG Tuition","L",null,null,null,"216020","Advances-I/S UG Tuition",null,null,"Account Removed"]
["216023","Advances-I/S UG Tuition-Waiver","L",null,null,null,"216023","Advances-I/S UG Tuition-Waiver",null,null,"Account Removed"]
["216030","Advances-I/S GR Tuition","L",null,null,null,"216030","Advances-I/S GR Tuition",null,null,"Account Removed"]
["216033","Advances-I/S GR Tuition-Waiver","L",null,null,null,"216033","Advances-I/S GR Tuition-Waiver",null,null,"Account Removed"]
["216040","Advances-I/S Tuition Off Campus","L",null,null,null,"216040","Advances-I/S Tuition Off Campus",null,null,"Account Removed"]
["216043","Advances-I/S Tuit Off-Camp-Waiv","L",null,null,null,"216043","Advances-I/S Tuit Off-Camp-Waiv",null,null,"Account Removed"]
["216050","Advances-O/S Tuition","L",null,null,null,"216050","Advances-O/S Tuition",null,null,"Account Removed"]
["216053","Advances-O/S Tuition-Waiver","L",null,null,null,"216053","Advances-O/S Tuition-Waiver",null,null,"Account Removed"]
["216060","Advances-O/S UG Tuition","L",null,null,null,"216060","Advances-O/S UG Tuition",null,null,"Account Removed"]
["216063","Advances-O/S UG Tuition-Waiver","L",null,null,null,"216063","Advances-O/S UG Tuition-Waiver",null,null,"Account Removed"]
["216070","Advances-O/S GR Tuition","L",null,null,null,"216070","Advances-O/S GR Tuition",null,null,"Account Removed"]
["216073","Advances-O/S GR Tuition-Waiver","L",null,null,null,"216073","Advances-O/S GR Tuition-Waiver",null,null,"Account Removed"]
["216080","Advances-O/S Tuition Off Campus","L",null,null,null,"216080","Advances-O/S Tuition Off Campus",null,null,"Account Removed"]
["216083","Advances-O/S Tuit Off Camp-Waiver","L",null,null,null,"216083","Advances-O/S Tuit Off Camp-Waiver",null,null,"Account Removed"]
["216085","Advances-GOML Consortium","L",null,null,null,"216085","Advances-GOML Consortium",null,null,"Account Removed"]
["216110","Advances-eCore","L",null,null,null,"216110","Advances-eCore",null,null,"Account Removed"]
["216113","Advances-eCore-Waiver","L",null,null,null,"216113","Advances-eCore-Waiver",null,null,"Account Removed"]
["216120","Advances-eTuition","L",null,null,null,"216120","Advances-eTuition",null,null,"Account Removed"]
["216123","Advances-eTuition-Waiver","L",null,null,null,"216123","Advances-eTuition-Waiver",null,null,"Account Removed"]
[216130,"Advances-Distance Learning","L",null,null,null,216130,"Advances-Distance Learning",null,null,"Account Removed"]
["216150","Advances-MBA","L",null,null,null,"216150","Advances-MBA",null,null,"Account Removed"]
["216153","Advances-MBA-Waiver","L",null,null,null,"216153","Advances-MBA-Waiver",null,null,"Account Removed"]
["216210","Advances-Athletic Fee","L",null,null,null,"216210","Advances-Athletic Fee",null,null,"Account Removed"]
["216213","Advances-Athletic Fee-Waiver","L",null,null,null,"216213","Advances-Athletic Fee-Waiver",null,null,"Account Removed"]
["216220","Advances-Institution Fee","L",null,null,null,"216220","Advances-Institution Fee",null,null,"Account Removed"]
["216223","Advances-Instit Fee-Wavier","L",null,null,null,"216223","Advances-Instit Fee-Wavier",null,null,"Account Removed"]
["216230","Advances-Parking Fee","L",null,null,null,"216230","Advances-Parking Fee",null,null,"Account Removed"]
["216233","Advances-Parking Fee-Wavier","L",null,null,null,"216233","Advances-Parking Fee-Wavier",null,null,"Account Removed"]
["216240","Advances-Technology Fee","L",null,null,null,"216240","Advances-Technology Fee",null,null,"Account Removed"]
["216243","Advances-Technology Fee-Wavier","L",null,null,null,"216243","Advances-Technology Fee-Wavier",null,null,"Account Removed"]
["216250","Advances-Tech Fee-Off Campus","L",null,null,null,"216250","Advances-Tech Fee-Off Campus",null,null,"Account Removed"]
["216253","Advances-Tech Fee-Off Camp-Waiv","L",null,null,null,"216253","Advances-Tech Fee-Off Camp-Waiv",null,null,"Account Removed"]
["216260","Advances-Vehicle Reg Fee","L",null,null,null,"216260","Advances-Vehicle Reg Fee",null,null,"Account Removed"]
["216263","Advances-Vehicle Reg Fee-Wavier","L",null,null,null,"216263","Advances-Vehicle Reg Fee-Wavier",null,null,"Account Removed"]
[216264,"Advances-Transportation Fee","L",null,null,null,216264,"Advances-Transportation Fee",null,null,"Account Removed"]
["216270","Advances-Application Fee","L",null,null,null,"216270","Advances-Application Fee",null,null,"Account Removed"]
[216280,"Advances-Mandatory International Fee","L",null,null,null,216280,"Advances-Mandatory International Fee",null,null,"Account Removed"]
[216283,"Advances-Mandatory Internat Fee Waiver","L",null,null,null,216283,"Advances-Mandatory Internat Fee Waiver",null,null,"Account Removed"]
[216290,"Advances-Health Fee","L",null,null,null,216290,"Advances-Health Fee",null,null,"Account Removed"]
[216293,"Advances-Health Fee-Waiver","L",null,null,null,216293,"Advances-Health Fee-Waiver",null,null,"Account Removed"]
[216300,"Advances-Activity Fee","L",null,null,null,216300,"Advances-Activity Fee",null,null,"Account Removed"]
[216303,"Advances-Activity Fee-Waiver","L",null,null,null,216303,"Advances-Activity Fee-Waiver",null,null,"Account Removed"]
[216310,"Advances-Recreation & Wellness","L",null,null,null,216310,"Advances-Recreation & Wellness",null,null,"Account Removed"]
[216313,"Advances-Recreation & Wellness-Waiver","L",null,null,null,216313,"Advances-Recreation & Wellness-Waiver",null,null,"Account Removed"]
[216320,"Advances-Recreation Center","L",null,null,null,216320,"Advances-Recreation Center",null,null,"Account Removed"]
[216323,"Advances-Recreation Center-Waiver","L",null,null,null,216323,"Advances-Recreation Center-Waiver",null,null,"Account Removed"]
[216330,"Advances-Lab Fee","L",null,null,null,216330,"Advances-Lab Fee",null,null,"Account Removed"]
[216340,"Advances-Science Lab Fee","L",null,null,null,216340,"Advances-Science Lab Fee",null,null,"Account Removed"]
[216343,"Advances-Science Lab Fee-Waiver","L",null,null,null,216343,"Advances-Science Lab Fee-Waiver",null,null,"Account Removed"]
[216350,"Advances-Applied Music Fee","L",null,null,null,216350,"Advances-Applied Music Fee",null,null,"Account Removed"]
[216353,"Advances-Applied Music Fee-Waiver","L",null,null,null,216353,"Advances-Applied Music Fee-Waiver",null,null,"Account Removed"]
[216360,"Advances-Art Fee","L",null,null,null,216360,"Advances-Art Fee",null,null,"Account Removed"]
[216363,"Advances-Art Fee-Waiver","L",null,null,null,216363,"Advances-Art Fee-Waiver",null,null,"Account Removed"]
[216370,"Advances-Art FeeTier Two","L",null,null,null,216370,"Advances-Art FeeTier Two",null,null,"Account Removed"]
[216380,"Advances-Art Material","L",null,null,null,216380,"Advances-Art Material",null,null,"Account Removed"]
[216390,"Advances-Orientation-Credited Course Related","L",null,null,null,216390,"Advances-Orientation-Credited Course Related",null,null,"Account Removed"]
[216400,"Advances-Other Fee","L",null,null,null,216400,"Advances-Other Fee",null,null,"Account Removed"]
[216403,"Advances-Other Fee-Waiver","L",null,null,null,216403,"Advances-Other Fee-Waiver",null,null,"Account Removed"]
[216410,"Advances-Aviation Lab","L",null,null,null,216410,"Advances-Aviation Lab",null,null,"Account Removed"]
[216415,"Advances-Field Placement","L",null,null,null,216415,"Advances-Field Placement",null,null,"Account Removed"]
[216420,"Advances-Field Placement Performing Arts","L",null,null,null,216420,"Advances-Field Placement Performing Arts",null,null,"Account Removed"]
[216425,"Advances-Field Placement Visual Arts","L",null,null,null,216425,"Advances-Field Placement Visual Arts",null,null,"Account Removed"]
[216430,"Advances-Foundations of Leaders","L",null,null,null,216430,"Advances-Foundations of Leaders",null,null,"Account Removed"]
[216435,"Advances-Geology Fee","L",null,null,null,216435,"Advances-Geology Fee",null,null,"Account Removed"]
[216440,"Advances-Golf Fee","L",null,null,null,216440,"Advances-Golf Fee",null,null,"Account Removed"]
[216445,"Advances-Gross Anatomy","L",null,null,null,216445,"Advances-Gross Anatomy",null,null,"Account Removed"]
[216450,"Advances-History Course","L",null,null,null,216450,"Advances-History Course",null,null,"Account Removed"]
[216455,"Advances-Modern Language","L",null,null,null,216455,"Advances-Modern Language",null,null,"Account Removed"]
[216460,"Advances-Orientation-Credited Course Related","L",null,null,null,216460,"Advances-Orientation-Credited Course Related",null,null,"Account Removed"]
[216465,"Advances-Psychology Fee","L",null,null,null,216465,"Advances-Psychology Fee",null,null,"Account Removed"]
["217000","Advances-Other","L",null,null,null,"217000","Advances-Other",null,"217000","Advances-Other","L"]
["217010","Advances-Residence Halls","L",null,null,null,"217010","Advances-Residence Halls",null,"217xxx","Instititution Discretion","L"]
["217013","Advances-Res Halls-Waiver","L",null,null,null,"217013","Advances-Res Halls-Waiver",null,null,"Account Removed"]
["217020","Advances-Res Halls-Cadet","L",null,null,null,"217020","Advances-Res Halls-Cadet",null,null,"Account Removed"]
["217025","Advances-Rents Non-Student","L",null,null,null,"217025","Advances-Rents Non-Student",null,null,"Account Removed"]
["217030","Advances-Cafeteria Meals","L",null,null,null,"217030","Advances-Cafeteria Meals",null,null,"Account Removed"]
["217033","Advances-Cafeteria Meals-Waiver","L",null,null,null,"217033","Advances-Cafeteria Meals-Waiver",null,null,"Account Removed"]
["217035","Advances-Cafeteria Non-Student","L",null,null,null,"217035","Advances-Cafeteria Non-Student",null,null,"Account Removed"]
["217040","DO NOT USE - Advances-Activity Fee (USE ACCT 216300)","L",null,null,null,"217040","DO NOT USE - Advances-Activity Fee (USE ACCT 216300)",null,null,"Account Removed"]
["217043","DO NOT USE - Advances-Activity Fee-Waiver (USE ACCT 216303)","L",null,null,null,"217043","DO NOT USE - Advances-Activity Fee-Waiver (USE ACCT 216303)",null,null,"Account Removed"]
["217050","DO NOT USE - Advances-Applied Music Fee (USE ACCT 216350)","L",null,null,null,"217050","DO NOT USE - Advances-Applied Music Fee (USE ACCT 216350)",null,null,"Account Removed"]
["217053","DO NOT USE - Advances-Appl Music Fee-Waiver (USE ACCT 216353)","L",null,null,null,"217053","DO NOT USE - Advances-Appl Music Fee-Waiver (USE ACCT 216353)",null,null,"Account Removed"]
["217060","DO NOT USE - Advances-Art Fee (USE ACCT 216360)","L",null,null,null,"217060","DO NOT USE - Advances-Art Fee (USE ACCT 216360)",null,null,"Account Removed"]
["217063","DO NOT USE - Advances-Art Fee-Waiver (USE ACCT 216363)","L",null,null,null,"217063","DO NOT USE - Advances-Art Fee-Waiver (USE ACCT 216363)",null,null,"Account Removed"]
["217070","DO NOT USE - Advances-Health Fee (USE ACCT 216290)","L",null,null,null,"217070","DO NOT USE - Advances-Health Fee (USE ACCT 216290)",null,null,"Account Removed"]
["217073","DO NOT USE - Advances-Health Fee-Waiver (USE ACCT 216293)","L",null,null,null,"217073","DO NOT USE - Advances-Health Fee-Waiver (USE ACCT 216293)",null,null,"Account Removed"]
["217080","Advances-Orientation-Non Credited Course Related","L",null,null,null,"217080","Advances-Orientation-Non Credited Course Related",null,null,"Account Removed"]
["217090","DO NOT USE - Advances-Other Fees (USE ACCT 216400)","L",null,null,null,"217090","DO NOT USE - Advances-Other Fees (USE ACCT 216400)",null,null,"Account Removed"]
["217093","DO NOT USE - Advances-Other Fees-Waiver (USE ACCT 216403)","L",null,null,null,"217093","DO NOT USE - Advances-Other Fees-Waiver (USE ACCT 216403)",null,null,"Account Removed"]
["217100","INACTIVE 3/30/2015 - Advances-Late Fee ","L",null,null,null,"217100","INACTIVE 3/30/2015 - Advances-Late Fee ",null,null,"Account Removed"]
["217103","INACTIVE 3/30/2015 - Advances-Late Fee-Waiver","L",null,null,null,"217103","INACTIVE 3/30/2015 - Advances-Late Fee-Waiver",null,null,"Account Removed"]
["217110","DO NOT USE - Advances-Aviation Lab (USE ACCT 216410)","L",null,null,null,"217110","DO NOT USE - Advances-Aviation Lab (USE ACCT 216410)",null,null,"Account Removed"]
["217150","Advances-Continuing Education","L",null,null,null,"217150","Advances-Continuing Education",null,null,"Account Removed"]
["217151","INACTIVE 3/30/2015 - Advances-Continuing Ed Facility","L",null,null,null,"217151","INACTIVE 3/30/2015 - Advances-Continuing Ed Facility",null,null,"Account Removed"]
["217152","INACTIVE 3/30/2015 - Advances-Con Ed-Sch of Educatio","L",null,null,null,"217152","INACTIVE 3/30/2015 - Advances-Con Ed-Sch of Educatio",null,null,"Account Removed"]
["217153","Advances-Con Ed-Sch of Business","L",null,null,null,"217153","Advances-Con Ed-Sch of Business",null,null,"Account Removed"]
["217154","INACTIVE 3/30/2015 - Advances-Con Ed-Summer Honors","L",null,null,null,"217154","INACTIVE 3/30/2015 - Advances-Con Ed-Summer Honors",null,null,"Account Removed"]
["217155","INACTIVE 3/30/2015 - Advances-Rifle Corps","L",null,null,null,"217155","INACTIVE 3/30/2015 - Advances-Rifle Corps",null,null,"Account Removed"]
["217200","INACTIVE 3/30/2015 - Advances-PE Lab","L",null,null,null,"217200","INACTIVE 3/30/2015 - Advances-PE Lab",null,null,"Account Removed"]
["217203","INACTIVE 3/30/2015 - Advances-PE Lab Wavier","L",null,null,null,"217203","INACTIVE 3/30/2015 - Advances-PE Lab Wavier",null,null,"Account Removed"]
["217210","DONOT USE - Advances-Rec & Wellness (USE ACCT 216310)","L",null,null,null,"217210","DONOT USE - Advances-Rec & Wellness (USE ACCT 216310)",null,null,"Account Removed"]
["217213","DO NOT USE - Advances-Rec & Wellness-Waiver (USE ACCT 216313)","L",null,null,null,"217213","DO NOT USE - Advances-Rec & Wellness-Waiver (USE ACCT 216313)",null,null,"Account Removed"]
["217220","DO NOT USE - Advances-Science Lab Fee (USE ACCT 216340)","L",null,null,null,"217220","DO NOT USE - Advances-Science Lab Fee (USE ACCT 216340)",null,null,"Account Removed"]
["217223","DO NOT USE - Advances-Science Lab Fee-Waiver (USE ACCT 216343)","L",null,null,null,"217223","DO NOT USE - Advances-Science Lab Fee-Waiver (USE ACCT 216343)",null,null,"Account Removed"]
[217230,"DO NOT USE - Advances-Lab Fees (USE ACCT 216330)","L",null,null,null,217230,"DO NOT USE - Advances-Lab Fees (USE ACCT 216330)",null,null,"Account Removed"]
["217240","DO NOT USE - Advances-Art Fee-Tier Two (USE ACCT 216370)","L",null,null,null,"217240","DO NOT USE - Advances-Art Fee-Tier Two (USE ACCT 216370)",null,null,"Account Removed"]
["217250","DO NOT USE - Advances-Art Material (USE ACCT 216380)","L",null,null,null,"217250","DO NOT USE - Advances-Art Material (USE ACCT 216380)",null,null,"Account Removed"]
[217260,"Advances-Access Fee","L",null,null,null,217260,"Advances-Access Fee",null,null,"Account Removed"]
["217270","Advances-Record Fee","L",null,null,null,"217270","Advances-Record Fee",null,null,"Account Removed"]
["217273","INACTIVE 3/30/2015 - Advances-Record-Waiver","L",null,null,null,"217273","INACTIVE 3/30/2015 - Advances-Record-Waiver",null,null,"Account Removed"]
["217280","INACTIVE 3/30/2015 - Advances-Student Card","L",null,null,null,"217280","INACTIVE 3/30/2015 - Advances-Student Card",null,null,"Account Removed"]
["217500","Advances-BasketB Camp-Males","L",null,null,null,"217500","Advances-BasketB Camp-Males",null,null,"Account Removed"]
["217501","Advances-BasketB Camp-Females","L",null,null,null,"217501","Advances-BasketB Camp-Females",null,null,"Account Removed"]
["217502","Advances-Baseball Camp","L",null,null,null,"217502","Advances-Baseball Camp",null,null,"Account Removed"]
["217503","INACTIVE 3/30/2015 - Advances-Bowling","L",null,null,null,"217503","INACTIVE 3/30/2015 - Advances-Bowling",null,null,"Account Removed"]
["217505","INACTIVE 3/30/2015 - Advances-CPR-First Aid","L",null,null,null,"217505","INACTIVE 3/30/2015 - Advances-CPR-First Aid",null,null,"Account Removed"]
["217506","INACTIVE 3/30/2015 - Advances-Canoeing-Kayaking","L",null,null,null,"217506","INACTIVE 3/30/2015 - Advances-Canoeing-Kayaking",null,null,"Account Removed"]
["217508","DO NOT USE - Advances-Field Placement (USE ACCT 216415)","L",null,null,null,"217508","DO NOT USE - Advances-Field Placement (USE ACCT 216415)",null,null,"Account Removed"]
["217509","DO NOT USE - Advances-Field Pl Perf Art (USE ACCT 216420)","L",null,null,null,"217509","DO NOT USE - Advances-Field Pl Perf Art (USE ACCT 216420)",null,null,"Account Removed"]
["217510","DO NOT USE - Advances-Field Pl Visual Art (USE ACCT 216425)","L",null,null,null,"217510","DO NOT USE - Advances-Field Pl Visual Art (USE ACCT 216425)",null,null,"Account Removed"]
["217511","DO NOT USE - Advances-Foundations of Leaders (USE ACCT 216430)","L",null,null,null,"217511","DO NOT USE - Advances-Foundations of Leaders (USE ACCT 216430)",null,null,"Account Removed"]
["217512","DO NOT USE - Advances-Geology Fee (USE ACCT 216435)","L",null,null,null,"217512","DO NOT USE - Advances-Geology Fee (USE ACCT 216435)",null,null,"Account Removed"]
["217513","INACTIVE 3/30/2015 - Advances-Geology Fee-Summer","L",null,null,null,"217513","INACTIVE 3/30/2015 - Advances-Geology Fee-Summer",null,null,"Account Removed"]
["217514","DO NOT USE - Advances-Golf Fee (USE ACCT 216440)","L",null,null,null,"217514","DO NOT USE - Advances-Golf Fee (USE ACCT 216440)",null,null,"Account Removed"]
["217515","DO NOT USE - Advances-Gross Anatomy (USE ACCT 216445)","L",null,null,null,"217515","DO NOT USE - Advances-Gross Anatomy (USE ACCT 216445)",null,null,"Account Removed"]
["217516","DO NOT USE - Advances-History Course (USE ACCT 216450)","L",null,null,null,"217516","DO NOT USE - Advances-History Course (USE ACCT 216450)",null,null,"Account Removed"]
["217517","INACTIVE 3/30/2015 - Advances-Horseback Riding","L",null,null,null,"217517","INACTIVE 3/30/2015 - Advances-Horseback Riding",null,null,"Account Removed"]
["217518","INACTIVE 3/30/2015 - Advances-Infirmary","L",null,null,null,"217518","INACTIVE 3/30/2015 - Advances-Infirmary",null,null,"Account Removed"]
["217520","INACTIVE 3/30/2015 - Advances-Karate","L",null,null,null,"217520","INACTIVE 3/30/2015 - Advances-Karate",null,null,"Account Removed"]
["217521","INACTIVE 3/30/2015 - Advances-Language Fee","L",null,null,null,"217521","INACTIVE 3/30/2015 - Advances-Language Fee",null,null,"Account Removed"]
["217522","INACTIVE 3/30/2015 - Advances-Life Guard Training","L",null,null,null,"217522","INACTIVE 3/30/2015 - Advances-Life Guard Training",null,null,"Account Removed"]
["217523","DO NOT USE 3/30/2015 - Advances-Modern Language (USE ACCT 216455)","L",null,null,null,"217523","DO NOT USE 3/30/2015 - Advances-Modern Language (USE ACCT 216455)",null,null,"Account Removed"]
["217524","INACTIVE 3/30/2015 - Advances-Music Camp","L",null,null,null,"217524","INACTIVE 3/30/2015 - Advances-Music Camp",null,null,"Account Removed"]
["217525","DO NOT USE - Advances-Psychology Fee (USE ACCT 216465)","L",null,null,null,"217525","DO NOT USE - Advances-Psychology Fee (USE ACCT 216465)",null,null,"Account Removed"]
["217526","DO NOT USE - Advances-Recreation Center (USE ACCT 216320)","L",null,null,null,"217526","DO NOT USE - Advances-Recreation Center (USE ACCT 216320)",null,null,"Account Removed"]
["217528","INACTIVE 3/30/2015 - Advances-Rent","L",null,null,null,"217528","INACTIVE 3/30/2015 - Advances-Rent",null,null,"Account Removed"]
["217529","Advances-Softball Camp","L",null,null,null,"217529","Advances-Softball Camp",null,null,"Account Removed"]
["217530","Advances-Soccer Camp","L",null,null,null,"217530","Advances-Soccer Camp",null,null,"Account Removed"]
[217532,"INACTIVE 3/30/2015 - Advances-Gift Cards","L",null,null,null,217532,"INACTIVE 3/30/2015 - Advances-Gift Cards",null,null,"Account Removed"]
["217550","INACTIVE 3/30/2015 - Advances-Insurance Recoveries","L",null,null,null,"217550","INACTIVE 3/30/2015 - Advances-Insurance Recoveries",null,null,"Account Removed"]
[217600,"Advances-Auxiliary Vendors - Current","L",null,null,null,217600,"Advances-Auxiliary Vendors - Current",null,null,"Account Removed"]
[217900,"Advances-Research","L",null,null,null,217900,"Advances-Research",null,217900,"Advances-Research","L"]
["218000","Due to Other Funds","L",null,null,null,"218000","Due to Other Funds",null,"218000","Due to Other Funds","L"]
[218100,"Due to USO - Capital Liability Reserve Fund","L",null,null,null,218100,"Due to USO - Capital Liability Reserve Fund",null,218100,"Due to USO - Capital Liability Reserve Fund","L"]
[218200,"Due to Institutions (USO ONLY) - P3 - Primarily Title IV Funding Adj","L",null,null,null,218200,"Due to Institutions (USO ONLY) - P3 - Primarily Title IV Funding Adj",null,218200,"Due to Institutions (USO ONLY) - P3 - Primarily Title IV Funding Adj","L"]
[218500,"Due to Institutions (USO ONLY) - P3 Auxiliary Project","L",null,null,null,218500,"Due to Institutions (USO ONLY) - P3 Auxiliary Project",null,218500,"Due to Institutions (USO ONLY) - P3 Auxiliary Project","L"]
[218700,"Due to Other USG Institutions","L",null,null,null,218700,"Due to Other USG Institutions",null,218700,"Due to Other USG Institutions","L"]
[null,null,null,null,null,null,null,null,null,"2187xx","Instititution Discretion","L"]
["218800","Due to Component Units, Current","L",null,null,null,"218800","Due to Component Units, Current",null,"218800","Due to Component Units, Current","L"]
[null,null,null,null,null,null,null,null,null,"2188xx","Instititution Discretion","L"]
["218900","Due to Component Units, Noncurrent","L",null,null,null,"218900","Due to Component Units, Noncurrent",null,"218900","Due to Component Units, Noncurrent","L"]
[null,null,null,null,null,null,null,null,null,"2189xx","Instititution Discretion","L"]
["219100","Other Liabilities","L",null,null,null,"219000","Other Liabilities",null,"219100","Other Liabilities","L"]
[219101,"Campus Card ","L",null,null,null,219101,"Campus Card ",null,"2191xx","Institution Discretion","L"]
[219102,"Financial Aid Book Vouchers","L",null,null,null,219102,"Financial Aid Book Vouchers",null,null,"Account Removed"]
["219110","Eduserv Suspense","L",null,null,null,"219110","Eduserv Suspense",null,null,"Account Removed"]
["219400","Other Liab-Lease Purch Oblig","L",null,null,null,"219400","Lease Purch Obligations (Current)",null,"219400","Lease Purch Obligations (Current)","L"]
[null,null,null,null,null,null,null,null,null,"2194xx","Instititution Discretion","L"]
["219500","Notes and Notes Payable, Current","L",null,null,null,"219500","Notes and Notes Payable, Current",null,"219500","Notes and Notes Payable, Current","L"]
[null,null,null,null,null,null,null,null,null,"2195xx","Instititution Discretion","L"]
["219800","Other Liab-Banner Clearing","L",null,null,null,"219800","Other Liab-Banner Clearing",null,"219800","Other Liab-Banner Clearing","L"]
["219801","Unapplied Cash","L",null,null,null,"219801","Unapplied Cash",null,"219801","Unapplied Cash","L"]
["219802","Unapplied Financial Aid","L",null,null,null,"219802","Unapplied Financial Aid",null,"219802","Unapplied Financial Aid","L"]
["219805","AR Clearing-Banner Webcheck","L",null,null,null,"219805","AR Clearing-Banner Webcheck",null,"219805","AR Clearing-Banner Webcheck","L",null,null,"a"]
["219820","AP Clearing-Banner","L",null,null,null,"219820","AP Clearing-Banner",null,"219820","AP Clearing-Banner","L"]
["219840","Contract Clearing-Banner","L",null,null,null,"219840","Contract Clearing-Banner",null,"219840","Contract Clearing-Banner","L"]
["219850","Student Financial Aid Payables","L",null,null,null,"219850","Student Financial Aid Payables",null,"219850","Student Financial Aid Payables","L"]
["219851","Student Refunds","L",null,null,null,"219851","Student Refunds",null,"219851","Student Refunds","L"]
["219895","Unapplied Waiver","L",null,null,null,"219895","Unapplied Waiver",null,"219895","Unapplied Waiver","L"]
[null,null,null,null,null,null,null,null,null,"2198xx","Institution Discretion","L"]
["219900","Other Liab-Misc Clearing ","L",null,null,null,"219900","Other Liab-Misc Clearing ",null,"219900","Other Liab-Misc Clearing ","L"]
[null,null,null,null,null,null,null,null,null,"2199xx","Institution Discretion","L"]
[" 22- Liabilities - Payroll",null,null,null,null,null," 22- Liabilities - Payroll",null,null," 22- Liabilities - Payroll"]
["221100","Payroll Deduction - F.I.C.A.","L",null,null,null,"221100","Payroll Deduction - F.I.C.A.",null,"221100","Payroll Deduction - F.I.C.A.","L"]
["221500","Payroll Deduction - Medicare","L",null,null,null,"221500","Payroll Deduction - Medicare",null,"221500","Payroll Deduction - Medicare","L"]
["222100","Payroll Ded-Fed Income Taxes","L",null,null,null,"222100","Payroll Ded-Fed Income Taxes",null,"222100","Payroll Ded-Fed Income Taxes","L"]
["222500","Payroll Ded-Adv Income Credit","L",null,null,null,"222500","Payroll Ded-Adv Income Credit",null,"222500","Payroll Ded-Adv Income Credit","L"]
["223001","Pay Dedc-GA State Taxes","L",null,null,null,"223001","Pay Dedc-GA State Taxes",null,"223001","Pay Dedc-GA State Taxes","L"]
[null,null,null,null,null,null,null,null,null,"223002","Pay Dedc-Other State Taxes","L"]
["223100","Pay Dedc-Other City/Local Taxes","L",null,null,null,"223100","Pay Dedc-Other City/Local Taxes",null,"223100","Pay Dedc-Other City/Local Taxes","L"]
["224000","Pay Ded-Retirement Deductions","L",null,null,null,"224000","Pay Ded-Retirement Deductions",null,"224000","Pay Ded-Retirement Deductions","L"]
["224031","Pay Deductions - ORP - TIAA","L",null,null,null,"224031","Pay Deductions - ORP - TIAA",null,"224031","Pay Deductions - ORP - TIAA","L"]
["224051","Pay Deductions - ORP - Fidelity","L",null,null,null,"224051","Pay Deductions - ORP - Fidelity",null,"224051","Pay Deductions - ORP - Fidelity","L"]
["224071","Pay Deductions - ORP - VALIC","L",null,null,null,"224071","Pay Deductions - ORP - VALIC",null,"224071","Pay Deductions - ORP - VALIC","L"]
["224711","Pay Deductions - Teachers Retirement System","L",null,null,null,"224711","Pay Deductions - Teachers Retirement System",null,"224711","Pay Deductions - Teachers Retirement System","L"]
["224721","Pay Deductions - Optional Retirement Plan","L",null,null,null,"224721","Pay Deductions - Optional Retirement Plan",null,"224721","Pay Deductions - Optional Retirement Plan","L"]
["224741","Pay Deductions - Employee Retirement System","L",null,null,null,"224741","Pay Deductions - Employee Retirement System",null,"224741","Pay Deductions - Employee Retirement System","L"]
["224751","Pay Deductions -GA Defined Contribution Plan","L",null,null,null,"224751","Pay Deductions -GA Defined Contribution Plan",null,"224751","Pay Deductions -GA Defined Contribution Plan","L"]
["225000","Pay Ded-Tax Sheltered Annuities","L",null,null,null,"225000","Pay Ded-Tax Sheltered Annuities",null,"225000","Pay Ded-Tax Sheltered Annuities","L"]
["225601","       Pay Ded - 403(b) - Valic","L",null,null,null,"225601","       Pay Ded - 403(b) - Valic",null,"225601","       Pay Ded - 403(b) - Valic","L"]
["225602","       Pay Ded - 403(b) - Fidelity","L",null,null,null,"225602","       Pay Ded - 403(b) - Fidelity",null,"225602","       Pay Ded - 403(b) - Fidelity","L"]
["225603","       Pay Ded - 403(b) - TIAA CREF","L",null,null,null,"225603","       Pay Ded - 403(b) - TIAA CREF",null,"225603","       Pay Ded - 403(b) - TIAA CREF","L"]
["225604","       Pay Ded - 403(b) - Amer Century","L",null,null,null,"225604","       Pay Ded - 403(b) - Amer Century",null,"225604","       Pay Ded - 403(b) - Amer Century","L"]
["225605","       Pay Ded - 403(b) - Amer Express","L",null,null,null,"225605","       Pay Ded - 403(b) - Amer Express",null,"225605","       Pay Ded - 403(b) - Amer Express","L"]
["225606","       Pay Ded - 403(b) - Northern Life","L",null,null,null,"225606","       Pay Ded - 403(b) - Northern Life",null,"225606","       Pay Ded - 403(b) - Northern Life","L"]
["225607","       Pay Ded - 403(b) - Equitable A","L",null,null,null,"225607","       Pay Ded - 403(b) - Equitable A",null,"225607","       Pay Ded - 403(b) - Equitable A","L"]
["225608","       Pay Ded - 403(b) - Lincoln","L",null,null,null,"225608","       Pay Ded - 403(b) - Lincoln",null,"225608","       Pay Ded - 403(b) - Lincoln","L"]
["225609","       Pay Ded - 403(b) - First Investors","L",null,null,null,"225609","       Pay Ded - 403(b) - First Investors",null,"225609","       Pay Ded - 403(b) - First Investors","L"]
["225610","       Pay Ded - 403(b) - Peachst Reservs","L",null,null,null,"225610","       Pay Ded - 403(b) - Peachst Reservs",null,"225610","       Pay Ded - 403(b) - Peachst Reservs","L"]
["225611","       Pay Ded - 403(b) - NW Life","L",null,null,null,"225611","       Pay Ded - 403(b) - NW Life",null,"225611","       Pay Ded - 403(b) - NW Life","L"]
["225612","       Pay Ded - 403(b) - Waddell","L",null,null,null,"225612","       Pay Ded - 403(b) - Waddell",null,"225612","       Pay Ded - 403(b) - Waddell","L"]
["225613","       Pay Ded - 403(b) - Mass Mutual","L",null,null,null,"225613","       Pay Ded - 403(b) - Mass Mutual",null,"225613","       Pay Ded - 403(b) - Mass Mutual","L"]
["225614","       Pay Ded - 403(b) - GA Emp Def Comp","L",null,null,null,"225614","       Pay Ded - 403(b) - GA Emp Def Comp",null,"225614","       Pay Ded - 403(b) - GA Emp Def Comp","L"]
["225615","       Pay Ded - 403(b) - Am Fund","L",null,null,null,"225615","       Pay Ded - 403(b) - Am Fund",null,"225615","       Pay Ded - 403(b) - Am Fund","L"]
["225616","       Pay Ded - 403(b) - Am General","L",null,null,null,"225616","       Pay Ded - 403(b) - Am General",null,"225616","       Pay Ded - 403(b) - Am General","L"]
["225617","       Pay Ded - 403(b) - Horace Mann","L",null,null,null,"225617","       Pay Ded - 403(b) - Horace Mann",null,"225617","       Pay Ded - 403(b) - Horace Mann","L"]
["225618","       Pay Ded - 403(b) - New England","L",null,null,null,"225618","       Pay Ded - 403(b) - New England",null,"225618","       Pay Ded - 403(b) - New England","L"]
["225619","       Pay Ded - 403(b) - NY Life","L",null,null,null,"225619","       Pay Ded - 403(b) - NY Life",null,"225619","       Pay Ded - 403(b) - NY Life","L"]
["225620","       Pay Ded - 403(b) - Primerica","L",null,null,null,"225620","       Pay Ded - 403(b) - Primerica",null,"225620","       Pay Ded - 403(b) - Primerica","L"]
["225621","       Pay Ded - 403(b) - Profess","L",null,null,null,"225621","       Pay Ded - 403(b) - Profess",null,"225621","       Pay Ded - 403(b) - Profess","L"]
["225622","       Pay Ded - 403(b) - Reliastar","L",null,null,null,"225622","       Pay Ded - 403(b) - Reliastar",null,"225622","       Pay Ded - 403(b) - Reliastar","L"]
["225623","       Pay Ded - 403(b) - Smith Barney","L",null,null,null,"225623","       Pay Ded - 403(b) - Smith Barney",null,"225623","       Pay Ded - 403(b) - Smith Barney","L"]
["225624","       Pay Ded - 403(b) - Unum","L",null,null,null,"225624","       Pay Ded - 403(b) - Unum",null,"225624","       Pay Ded - 403(b) - Unum","L"]
["225625","       Pay Ded - 403(b) - USAA","L",null,null,null,"225625","       Pay Ded - 403(b) - USAA",null,"225625","       Pay Ded - 403(b) - USAA","L"]
["225626","       Pay Ded - 403(b) - Vanguard","L",null,null,null,"225626","       Pay Ded - 403(b) - Vanguard",null,"225626","       Pay Ded - 403(b) - Vanguard","L"]
["225627","       Pay Ded - 403(b) - VanKampen","L",null,null,null,"225627","       Pay Ded - 403(b) - VanKampen",null,"225627","       Pay Ded - 403(b) - VanKampen","L"]
["225628","       Pay Ded - 403(b) - TIAA SRA","L",null,null,null,"225628","       Pay Ded - 403(b) - TIAA SRA",null,"225628","       Pay Ded - 403(b) - TIAA SRA","L"]
["225629","       Pay Ded - 403(b) - Janus","L",null,null,null,"225629","       Pay Ded - 403(b) - Janus",null,"225629","       Pay Ded - 403(b) - Janus","L"]
["225630","       Pay Ded - 403(b) - Nationwide","L",null,null,null,"225630","       Pay Ded - 403(b) - Nationwide",null,"225630","       Pay Ded - 403(b) - Nationwide","L"]
["225631","       Pay Ded - 403(b) - AIG","L",null,null,null,"225631","       Pay Ded - 403(b) - AIG",null,"225631","       Pay Ded - 403(b) - AIG","L"]
["225632","       Pay Ded - 403(b) - ING","L",null,null,null,"225632","       Pay Ded - 403(b) - ING",null,"225632","       Pay Ded - 403(b) - ING","L"]
["225701","       Pay Ded - 457 - Valic","L",null,null,null,"225701","       Pay Ded - 457 - Valic",null,"225701","       Pay Ded - 457 - Valic","L"]
["225702","       Pay Ded - 457 - Fidelity","L",null,null,null,"225702","       Pay Ded - 457 - Fidelity",null,"225702","       Pay Ded - 457 - Fidelity","L"]
["225703","       Pay Ded - 457 - TIAA CREF","L",null,null,null,"225703","       Pay Ded - 457 - TIAA CREF",null,"225703","       Pay Ded - 457 - TIAA CREF","L"]
["225704","       Pay Ded - 457 - Amer Century","L",null,null,null,"225704","       Pay Ded - 457 - Amer Century",null,"225704","       Pay Ded - 457 - Amer Century","L"]
["225705","       Pay Ded - 457 - Amer Express","L",null,null,null,"225705","       Pay Ded - 457 - Amer Express",null,"225705","       Pay Ded - 457 - Amer Express","L"]
["225706","       Pay Ded - 457 - Northern Life","L",null,null,null,"225706","       Pay Ded - 457 - Northern Life",null,"225706","       Pay Ded - 457 - Northern Life","L"]
["225707","       Pay Ded - 457 - Equitable A","L",null,null,null,"225707","       Pay Ded - 457 - Equitable A",null,"225707","       Pay Ded - 457 - Equitable A","L"]
["225708","       Pay Ded - 457 - Lincoln","L",null,null,null,"225708","       Pay Ded - 457 - Lincoln",null,"225708","       Pay Ded - 457 - Lincoln","L"]
["225709","       Pay Ded - 457 - First Investors","L",null,null,null,"225709","       Pay Ded - 457 - First Investors",null,"225709","       Pay Ded - 457 - First Investors","L"]
["225710","       Pay Ded - 457 - Peachstate Resrvs","L",null,null,null,"225710","       Pay Ded - 457 - Peachstate Resrvs",null,"225710","       Pay Ded - 457 - Peachstate Resrvs","L"]
["225711","       Pay Ded - 457 - NW Life","L",null,null,null,"225711","       Pay Ded - 457 - NW Life",null,"225711","       Pay Ded - 457 - NW Life","L"]
["225712","       Pay Ded - 457 - Waddell","L",null,null,null,"225712","       Pay Ded - 457 - Waddell",null,"225712","       Pay Ded - 457 - Waddell","L"]
["225713","       Pay Ded - 457 - Mass Mutual","L",null,null,null,"225713","       Pay Ded - 457 - Mass Mutual",null,"225713","       Pay Ded - 457 - Mass Mutual","L"]
["225714","       Pay Ded - 457 - GA Emp Def Comp","L",null,null,null,"225714","       Pay Ded - 457 - GA Emp Def Comp",null,"225714","       Pay Ded - 457 - GA Emp Def Comp","L"]
["225715","       Pay Ded - 457 - Am Fund","L",null,null,null,"225715","       Pay Ded - 457 - Am Fund",null,"225715","       Pay Ded - 457 - Am Fund","L"]
["225716","       Pay Ded - 457 - Am General","L",null,null,null,"225716","       Pay Ded - 457 - Am General",null,"225716","       Pay Ded - 457 - Am General","L"]
["225717","       Pay Ded - 457 - Horace Mann","L",null,null,null,"225717","       Pay Ded - 457 - Horace Mann",null,"225717","       Pay Ded - 457 - Horace Mann","L"]
["225718","       Pay Ded - 457 - New England","L",null,null,null,"225718","       Pay Ded - 457 - New England",null,"225718","       Pay Ded - 457 - New England","L"]
["225719","       Pay Ded - 457 - NY Life","L",null,null,null,"225719","       Pay Ded - 457 - NY Life",null,"225719","       Pay Ded - 457 - NY Life","L"]
["225720","       Pay Ded - 457 - Primerica","L",null,null,null,"225720","       Pay Ded - 457 - Primerica",null,"225720","       Pay Ded - 457 - Primerica","L"]
["225721","       Pay Ded - 457 - Profess","L",null,null,null,"225721","       Pay Ded - 457 - Profess",null,"225721","       Pay Ded - 457 - Profess","L"]
["225722","       Pay Ded - 457 - Reliastar","L",null,null,null,"225722","       Pay Ded - 457 - Reliastar",null,"225722","       Pay Ded - 457 - Reliastar","L"]
["225723","       Pay Ded - 457 - Smith Barney","L",null,null,null,"225723","       Pay Ded - 457 - Smith Barney",null,"225723","       Pay Ded - 457 - Smith Barney","L"]
["225724","       Pay Ded - 457 - Unum","L",null,null,null,"225724","       Pay Ded - 457 - Unum",null,"225724","       Pay Ded - 457 - Unum","L"]
["225725","       Pay Ded - 457 - USAA","L",null,null,null,"225725","       Pay Ded - 457 - USAA",null,"225725","       Pay Ded - 457 - USAA","L"]
["225726","       Pay Ded - 457 - Vanguard","L",null,null,null,"225726","       Pay Ded - 457 - Vanguard",null,"225726","       Pay Ded - 457 - Vanguard","L"]
["225727","       Pay Ded - 457 - VanKampen","L",null,null,null,"225727","       Pay Ded - 457 - VanKampen",null,"225727","       Pay Ded - 457 - VanKampen","L"]
["225728","       Pay Ded - 457 - TIAA SRA","L",null,null,null,"225728","       Pay Ded - 457 - TIAA SRA",null,"225728","       Pay Ded - 457 - TIAA SRA","L"]
["225729","       Pay Ded - 457 - Janus","L",null,null,null,"225729","       Pay Ded - 457 - Janus",null,"225729","       Pay Ded - 457 - Janus","L"]
["225730","       Pay Ded - 457 - Nationwide","L",null,null,null,"225730","       Pay Ded - 457 - Nationwide",null,"225730","       Pay Ded - 457 - Nationwide","L"]
["225731","       Pay Ded - 457 - AIG","L",null,null,null,"225731","       Pay Ded - 457 - AIG",null,"225731","       Pay Ded - 457 - AIG","L"]
["225732","       Pay Ded - 457 - ING","L",null,null,null,"225732","       Pay Ded - 457 - ING",null,"225732","       Pay Ded - 457 - ING","L"]
["225903","       Pay Ded - GA Higher Ed Savings Plan","L",null,null,null,"225903","       Pay Ded - GA Higher Ed Savings Plan",null,"225903","       Pay Ded - GA Higher Ed Savings Plan","L"]
["226000","Pay Ded-Insurance","L",null,null,null,"226000","Pay Ded-Insurance",null,"226000","Pay Ded-Insurance","L"]
["226070","Pay Ded - Accident Ins - INA","L",null,null,null,"226070","Pay Ded - Accident Ins - INA",null,"226070","Pay Ded - Accident Ins - INA","L"]
["226220","Pay Ded - AFLAC","L",null,null,null,"226220","Pay Ded - AFLAC",null,"226220","Pay Ded - AFLAC","L"]
["226301","Pay Ded - Reliance A D Insurance","L",null,null,null,"226301","Pay Ded - Reliance A D Insurance",null,"226301","Pay Ded - Reliance A D Insurance","L"]
["226901","Pay Ded - Blue Choice HMO","L",null,null,null,"226901","Pay Ded - Blue Choice HMO",null,"226901","Pay Ded - Blue Choice HMO","L"]
["226903","Pay Ded - BCBS PPO","L",null,null,null,"226903","Pay Ded - BCBS PPO",null,"226903","Pay Ded - BCBS PPO","L"]
["226905","Pay Ded - Regents High Deductible Health Plan","L",null,null,null,"226905","Pay Ded - Regents High Deductible Health Plan",null,"226905","Pay Ded - Regents High Deductible Health Plan","L"]
["226906","Pay Ded - Kaiser HMO","L",null,null,null,"226906","Pay Ded - Kaiser HMO",null,"226906","Pay Ded - Kaiser HMO","L"]
["226908","Pay Ded - BOR HDHP Self-Funded","L",null,null,null,"226908","Pay Ded - BOR HDHP Self-Funded",null,"226908","Pay Ded - BOR HDHP Self-Funded","L"]
["226909","Pay Ded - Regents Indemnity Plan","L",null,null,null,"226909","Pay Ded - Regents Indemnity Plan",null,"226909","Pay Ded - Regents Indemnity Plan","L"]
["226910","Pay Ded - BOR BC HMO - Self-Funded","L",null,null,null,"226910","Pay Ded - BOR BC HMO - Self-Funded",null,"226910","Pay Ded - BOR BC HMO - Self-Funded","L"]
["226915","Pay Ded - Health Savings Account","L",null,null,null,"226915","Pay Ded - Health Savings Account",null,"226915","Pay Ded - Health Savings Account","L"]
["226940","Pay Ded - BCBS GRA Option","L",null,null,null,"226940","Pay Ded - BCBS GRA Option",null,"226940","Pay Ded - BCBS GRA Option","L"]
["226951","Pay Ded - Basic Life - Regents","L",null,null,null,"226951","Pay Ded - Basic Life - Regents",null,"226951","Pay Ded - Basic Life - Regents","L"]
["226952","Pay Ded - Dependent Life - Regents","L",null,null,null,"226952","Pay Ded - Dependent Life - Regents",null,"226952","Pay Ded - Dependent Life - Regents","L"]
["226953","Pay Ded - Supplemental Life - ADD - Regents","L",null,null,null,"226953","Pay Ded - Supplemental Life - ADD - Regents",null,"226953","Pay Ded - Supplemental Life - ADD - Regents","L"]
["226961","Pay Ded - Dental - Regents","L",null,null,null,"226961","Pay Ded - Dental - Regents",null,"226961","Pay Ded - Dental - Regents","L"]
["226962","Pay Ded - Dental - Institution","L",null,null,null,"226962","Pay Ded - Dental - Institution",null,"226962","Pay Ded - Dental - Institution","L"]
["226965","Pay Ded - Cancer - Institution","L",null,null,null,"226965","Pay Ded - Cancer - Institution",null,"226965","Pay Ded - Cancer - Institution","L"]
["226972","Pay Ded - Dental - Delta","L",null,null,null,"226972","Pay Ded - Dental - Delta",null,"226972","Pay Ded - Dental - Delta","L"]
["226974","Pay Ded - Long-Term Disability","L",null,null,null,"226974","Pay Ded - Long-Term Disability",null,"226974","Pay Ded - Long-Term Disability","L"]
["226975","Pay Ded - CNA Long Term Care","L",null,null,null,"226975","Pay Ded - CNA Long Term Care",null,"226975","Pay Ded - CNA Long Term Care","L"]
["226977","Pay Ded - Short-Term Disability","L",null,null,null,"226977","Pay Ded - Short-Term Disability",null,"226977","Pay Ded - Short-Term Disability","L"]
["226978","Pay Ded - Group Vision","L",null,null,null,"226978","Pay Ded - Group Vision",null,"226978","Pay Ded - Group Vision","L"]
["226981","Pay Ded - Prepaid Legal Services","L",null,null,null,"226981","Pay Ded - Prepaid Legal Services",null,"226981","Pay Ded - Prepaid Legal Services","L"]
["227000","Pay Ded-Garnishments","L",null,null,null,"227000","Pay Ded-Garnishments",null,"227000","Pay Ded-Garnishments","L"]
["227100","Pay Ded - IRS Tax Levy","L",null,null,null,"227100","Pay Ded - IRS Tax Levy",null,"227100","Pay Ded - IRS Tax Levy","L"]
["227501","Pay Ded - Garnishments","L",null,null,null,"227501","Pay Ded - Garnishments",null,"227501","Pay Ded - Garnishments","L"]
["228000","Pay Ded-Other","L",null,null,null,"228000","Pay Ded-Other",null,"228000","Pay Ded-Other","L"]
["228050","Pay Ded - HSA-Other Banks","L",null,null,null,"228050","Pay Ded - HSA-Other Banks",null,"228050","Pay Ded - HSA-Other Banks","L"]
["228104","Pay Ded - GA Higher Ed Savings","L",null,null,null,"228104","Pay Ded - GA Higher Ed Savings",null,"228104","Pay Ded - GA Higher Ed Savings","L"]
["228105","Pay Ded - HSA-BB&T","L",null,null,null,"228105","Pay Ded - HSA-BB&T",null,"228105","Pay Ded - HSA-BB&T","L"]
["228107","Pay Ded - Re-Leaf Campaign","L",null,null,null,"228107","Pay Ded - Re-Leaf Campaign",null,"228107","Pay Ded - Re-Leaf Campaign","L"]
["228108","Pay Ded - Lifestyle Benefits Plan","L",null,null,null,"228108","Pay Ded - Lifestyle Benefits Plan",null,"228108","Pay Ded - Lifestyle Benefits Plan","L"]
["228110","Pay Ded - Liberty Mutual","L",null,null,null,"228110","Pay Ded - Liberty Mutual",null,"228110","Pay Ded - Liberty Mutual","L"]
["228201","Pay Ded - Other-Miscellaneous","L",null,null,null,"228201","Pay Ded - Other-Miscellaneous",null,"228201","Pay Ded - Other-Miscellaneous","L"]
["228202","Pay Ded - Rent-Faculty Housing","L",null,null,null,"228202","Pay Ded - Rent-Faculty Housing",null,"228202","Pay Ded - Rent-Faculty Housing","L"]
["228901","Pay Ded - US Savings Bond","L",null,null,null,"228901","Pay Ded - US Savings Bond",null,"228901","Pay Ded - US Savings Bond","L"]
["228911","Pay Ded - State Charitable Campaign","L",null,null,null,"228911","Pay Ded - State Charitable Campaign",null,"228911","Pay Ded - State Charitable Campaign","L"]
["228920","Pay Ded - Employee A/R","L",null,null,null,"228920","Pay Ded - Employee A/R",null,"228920","Pay Ded - Employee A/R","L"]
["228921","Pay Ded - AAUP","L",null,null,null,"228921","Pay Ded - AAUP",null,"228921","Pay Ded - AAUP","L"]
["228922","Pay Ded - Credit Union","L",null,null,null,"228922","Pay Ded - Credit Union",null,"228922","Pay Ded - Credit Union","L"]
["228923","Pay Ded - Recreation/Fitness/Wellness","L",null,null,null,"228923","Pay Ded - Recreation/Fitness/Wellness",null,"228923","Pay Ded - Recreation/Fitness/Wellness","L"]
["228924","Pay Ded - Housing/Rental","L",null,null,null,"228924","Pay Ded - Housing/Rental",null,"228924","Pay Ded - Housing/Rental","L"]
["228925","Pay Ded - Meal Plan","L",null,null,null,"228925","Pay Ded - Meal Plan",null,"228925","Pay Ded - Meal Plan","L"]
["228926","Pay Ded - Mobile Phone/PDA","L",null,null,null,"228926","Pay Ded - Mobile Phone/PDA",null,"228926","Pay Ded - Mobile Phone/PDA","L"]
["228927","Pay Ded - Parking/Transit After Tax","L",null,null,null,"228927","Pay Ded - Parking/Transit After Tax",null,"228927","Pay Ded - Parking/Transit After Tax","L"]
["228928","Pay Ded - Parking/Transit Before Tax","L",null,null,null,"228928","Pay Ded - Parking/Transit Before Tax",null,"228928","Pay Ded - Parking/Transit Before Tax","L"]
["228931","Pay Ded - Alumni","L",null,null,null,"228931","Pay Ded - Alumni",null,"228931","Pay Ded - Alumni","L"]
["228932","Pay Ded - Athletics","L",null,null,null,"228932","Pay Ded - Athletics",null,"228932","Pay Ded - Athletics","L"]
["228933","Pay Ded - Capital Campaign/Annual Giving","L",null,null,null,"228933","Pay Ded - Capital Campaign/Annual Giving",null,"228933","Pay Ded - Capital Campaign/Annual Giving","L"]
["228934","Pay Ded - Foundation Restricted","L",null,null,null,"228934","Pay Ded - Foundation Restricted",null,"228934","Pay Ded - Foundation Restricted","L"]
["228935","Pay Ded - Foundation Unrestricted","L",null,null,null,"228935","Pay Ded - Foundation Unrestricted",null,"228935","Pay Ded - Foundation Unrestricted","L"]
["228941","Pay Ded - Uniform Expenses","L",null,null,null,"228941","Pay Ded - Uniform Expenses",null,"228941","Pay Ded - Uniform Expenses","L"]
["228999","Pay Ded - Miscellaneous","L",null,null,null,"228999","Pay Ded - Miscellaneous",null,"228999","Pay Ded - Miscellaneous","L"]
[null,null,null,null,null,null,null,null,null,"229100","HCMS Clearing - Benefits","L"]
[null,null,null,null,null,null,null,null,null,"229110","Retirement Clearing - Benefits","L"]
[null,null,null,null,null,null,null,null,null,"229199","HCMS Clearing - Liabilities","L"]
["229900","ADP Clearing - Benefits","L",null,null,null,"229900","ADP Clearing - Benefits",null,"229900","ADP Clearing - Benefits","L"]
["229910","Retirement Clearing - Benefits","L",null,null,null,"229910","Retirement Clearing - Benefits",null,"229910","Retirement Clearing - Benefits","L"]
["229999","ADP Clearing - Liabilities","L",null,null,null,"229999","ADP Clearing - Liabilities",null,"229999","ADP Clearing - Liabilities","L"]
[" 23- Liabilities - Payroll - Employer Matching",null,null,null,null,null," 23- Liabilities - Payroll - Employer Matching",null,null," 23- Liabilities - Payroll - Employer Matching"]
["231100","Employer Matching - F.I.C.A.","L",null,null,null,"231100","Employer Matching - F.I.C.A.",null,"231100","Employer Matching - F.I.C.A.","L"]
["233500","Employer Matching - F.I.C.A.Medicare","L",null,null,null,"233500","Employer Matching - F.I.C.A.Medicare",null,"233500","Employer Matching - F.I.C.A.Medicare","L"]
["234100","Retirement-Teachers Retire Sys","L",null,null,null,"234100","Retirement-Teachers Retire Sys",null,"234100","Retirement-Teachers Retire Sys","L"]
["234111","Employer Payroll Liability - Teachers Retirement System","L",null,null,null,"234111","Employer Payroll Liability - Teachers Retirement System",null,"234111","Employer Payroll Liability - Teachers Retirement System","L"]
["234200","Retirement-Employee Retire Sys","L",null,null,null,"234200","Retirement-Employee Retire Sys",null,"234200","Retirement-Employee Retire Sys","L"]
["234241","Employer Payroll Liability - Employee Retirement System","L",null,null,null,"234241","Employer Payroll Liability - Employee Retirement System",null,"234241","Employer Payroll Liability - Employee Retirement System","L"]
["234300","Retirement-Optional Plans","L",null,null,null,"234300","Retirement-Optional Plans",null,"234300","Retirement-Optional Plans","L"]
["234321","Employer Payroll Liability - Optional Retirement Plan","L",null,null,null,"234321","Employer Payroll Liability - Optional Retirement Plan",null,"234321","Employer Payroll Liability - Optional Retirement Plan","L"]
["234335","Employer Payroll Liability - ORP - TIAA","L",null,null,null,"234335","Employer Payroll Liability - ORP - TIAA",null,"234335","Employer Payroll Liability - ORP - TIAA","L"]
["234355","Employer Payroll Liability - ORP - Fidelity","L",null,null,null,"234355","Employer Payroll Liability - ORP - Fidelity",null,"234355","Employer Payroll Liability - ORP - Fidelity","L"]
["234365","Employer Payroll Liability - ORP - Valic","L",null,null,null,"234365","Employer Payroll Liability - ORP - Valic",null,"234365","Employer Payroll Liability - ORP - Valic","L"]
["235100","Insurance Matching","L",null,null,null,"235100","Insurance Matching",null,"235100","Insurance Matching","L"]
["235900","Employer Payroll Liability - Health and Life Insurance Plans","L",null,null,null,"235900","Employer Payroll Liability - Health and Life Insurance Plans",null,"235900","Employer Payroll Liability - Health and Life Insurance Plans","L"]
["235901","Employer Payroll Liability - Blue Choice HMO","L",null,null,null,"235901","Employer Payroll Liability - Blue Choice HMO",null,"235901","Employer Payroll Liability - Blue Choice HMO","L"]
["235903","Employer Payroll Liability - BCBS PPO","L",null,null,null,"235903","Employer Payroll Liability - BCBS PPO",null,"235903","Employer Payroll Liability - BCBS PPO","L"]
["235905","Employer Payroll Liability - Regents High Deductible Health Plan","L",null,null,null,"235905","Employer Payroll Liability - Regents High Deductible Health Plan",null,"235905","Employer Payroll Liability - Regents High Deductible Health Plan","L"]
["235906","Employer Payroll Liability - Kaiser HMO","L",null,null,null,"235906","Employer Payroll Liability - Kaiser HMO",null,"235906","Employer Payroll Liability - Kaiser HMO","L"]
["235908","Employer Payroll Liability - BOR HDHP - Self-Funded","L",null,null,null,"235908","Employer Payroll Liability - BOR HDHP - Self-Funded",null,"235908","Employer Payroll Liability - BOR HDHP - Self-Funded","L"]
["235909","Employer Payroll Liability - Regents Indemnity Plan","L",null,null,null,"235909","Employer Payroll Liability - Regents Indemnity Plan",null,"235909","Employer Payroll Liability - Regents Indemnity Plan","L"]
["235910","Employer Payroll Liability - BC - Self-Funded","L",null,null,null,"235910","Employer Payroll Liability - BC - Self-Funded",null,"235910","Employer Payroll Liability - BC - Self-Funded","L"]
["235940","Employer Payroll Liability - BCBS GRA Option","L",null,null,null,"235940","Employer Payroll Liability - BCBS GRA Option",null,"235940","Employer Payroll Liability - BCBS GRA Option","L"]
["235951","Employer Payroll Liability - Basic Life - Regents","L",null,null,null,"235951","Employer Payroll Liability - Basic Life - Regents",null,"235951","Employer Payroll Liability - Basic Life - Regents","L"]
[" 24- Liabilities - Funds Held for Others",null,null,null,null,null," 24- Liabilities - Funds Held for Others",null,null," 24- Liabilities - Funds Held for Others"]
["241000","Funds Held for Others","L",null,null,null,"241000","Funds Held for Others",null,"241000","Funds Held for Others","L"]
["241100","Agency - Funds Held for Others","L",null,null,null,"241100","Agency - Funds Held for Others",null,"241100","Agency - Funds Held for Others","L"]
["241160","Funds Held for Others-Capital Liability Reserves-USO","L",null,null,null,"241160","Funds Held for Others-Capital Liability Reserves-USO",null,"241160","Funds Held for Others-Capital Liability Reserves-USO","L"]
["241200","Agency - Funds Held for Others - P3 Project","L",null,null,null,"241200","Agency - Funds Held for Others - P3 Project",null,"241200","Agency - Funds Held for Others - P3 Project","L"]
["241500","Control Account - Liability - Escheatment Liability (PS V8.9)","L",null,null,null,"241500","Control Account - Liability - Escheatment Liability (PS V8.9)",null,"241500","Control Account - Escheatment Liability","L"]
[" 25- Liabilities - Funds for Designated Scholarships",null,null,null,null,null," 25- Liabilities - Funds for Designated Scholarships",null,null," 25- Liabilities - Funds for Designated Scholarships"]
["251000","Designated Scholarships","L",null,null,null,"251000","Designated Scholarships",null,"251000","Designated Scholarships","L"]
[null,null,null,null,null,null,null,null,null,"2510xx","Institution Discretion","L"]
["251001","HOPE","L",null,null,null,"251001","HOPE",null,"251001","HOPE","L"]
["251002","HOPE Prior Year","L",null,null,null,"251002","HOPE Prior Year",null,"251002","HOPE Prior Year","L"]
["251003","HOPE Accel","L",null,null,null,"251003","HOPE Accel",null,"251003","HOPE Accel","L"]
["251004","HOPE GED","L",null,null,null,"251004","HOPE GED",null,"251004","HOPE GED","L"]
["251005","HOPE Grant","L",null,null,null,"251005","HOPE Grant",null,"251005","HOPE Grant","L"]
["251006","HOPE Repayments","L",null,null,null,"251006","HOPE Repayments",null,null,"Account Removed"]
["251020","HOPE Promise","L",null,null,null,"251020","HOPE Promise",null,"251020","HOPE Promise","L"]
["251021","Promise II Sch Loan Program","L",null,null,null,"251021","Promise II Sch Loan Program",null,null,"Account Removed"]
["251022","Promise Teacher Scholarship","L",null,null,null,"251022","Promise Teacher Scholarship",null,null,"Account Removed"]
["251030","Zell Miller Scholarship","L",null,null,null,"251030","Zell Miller Scholarship",null,"251030","Zell Miller Scholarship","L"]
["251031","Zell Miller Scholarship 2012","L",null,null,null,"251031","Zell Miller Scholarship 2012",null,null,"Account Removed"]
["251032","Zell Miller Revenue 2012","L",null,null,null,"251032","Zell Miller Revenue 2012",null,null,"Account Removed"]
["251033","Zell Miller Grant","L",null,null,null,"251033","Zell Miller Grant",null,"251033","Zell Miller Grant","L"]
["251034","MOWR Program","L",null,null,null,"251034","MOWR Program",null,"251034","MOWR Program","L"]
["251040","LEAP Scholarship Revenue","L",null,null,null,"251040","LEAP Scholarship",null,"251040","LEAP Scholarship","L"]
["251041","LEAP Scholarship","L",null,null,null,"251041","LEAP Scholarship",null,null,"Account Removed"]
["251042","GSFC-Robert Bryd Scholarship","L",null,null,null,"251042","GSFC-Robert Bryd Scholarship",null,null,"Account Removed"]
["251043","Strategic Industry Workforce Grant","L",null,null,null,"251043","Strategic Industry Workforce Grant",null,null,"Account Removed"]
["251045","COPE Loans","L",null,null,null,"251045","COPE Loans",null,null,"Account Removed"]
["251050","Stafford Loan-Subsidized","L",null,null,null,"251050","Stafford Loan-Subsidized",null,"251050","Stafford Loan-Subsidized","L"]
["251051","Stafford Loan-Unsubsidized","L",null,null,null,"251051","Stafford Loan-Unsubsidized",null,"251051","Stafford Loan-Unsubsidized","L"]
["251052","Cancellable Loan-Subsidized","L",null,null,null,"251052","Cancellable Loan-Subsidized",null,"251052","Cancellable Loan-Subsidized","L"]
["251053","Cancellable Loan-Unsub","L",null,null,null,"251053","Cancellable Loan-Unsub",null,"251053","Cancellable Loan-Unsub","L"]
["251054","Ga Student Access Loan","L",null,null,null,"251054","Ga Student Access Loan",null,null,"Account Removed"]
["251055","Direct Lending","L",null,null,null,"251055","Direct Lending",null,"251055","Direct Lending","L"]
["251056","Direct Lending-2010","L",null,null,null,"251056","Direct Lending-2010",null,null,"Account Removed"]
["251057","Direct Lending-2011","L",null,null,null,"251057","Direct Lending-2011",null,null,"Account Removed"]
["251058","Direct Lending-2012","L",null,null,null,"251058","Direct Lending-2012",null,null,"Account Removed"]
["251100","Des Sch/Miscellaneous Sch","L",null,null,null,"251100","Des Sch/Miscellaneous Sch",null,null,"Account Removed"]
["251101","Alternative Loans","L",null,null,null,"251101","Alternative Loans",null,null,"Account Removed"]
["251102","Des Sch-ZHROTC","L",null,null,null,"251102","Des Sch-ZHROTC",null,null,"Account Removed"]
["251103","Des Sch-ICAPP/State Loan","L",null,null,null,"251103","Des Sch-ICAPP/State Loan",null,null,"Account Removed"]
["251104","Des Sch-Regents Scholarships","L",null,null,null,"251104","Des Sch-Regents Scholarships",null,null,"Account Removed"]
["251105","Des Sch-College Opportunity Grants","L",null,null,null,"251105","Des Sch-College Opportunity Grants",null,null,"Account Removed"]
["251106","Des Sch-State Student Incentive","L",null,null,null,"251106","Des Sch-State Student Incentive",null,null,"Account Removed"]
["251107","Des Sch-Georgia Military School","L",null,null,null,"251107","Des Sch-Georgia Military School",null,null,"Account Removed"]
["251108","Des Sch-Governor's Scholarship","L",null,null,null,"251108","Des Sch-Governor's Scholarship",null,null,"Account Removed"]
["251109","Des Sch-Parent Plus Loan","L",null,null,null,"251109","Des Sch-Parent Plus Loan",null,null,"Account Removed"]
["251110","Des Sch-Graduate Plus Loan","L",null,null,null,"251110","Des Sch-Graduate Plus Loan",null,null,"Account Removed"]
["251112","Des Sch-V.A. Benefits","L",null,null,null,"251112","Des Sch-V.A. Benefits",null,null,"Account Removed"]
["251113","Des Sch-Army Nation ROTC","L",null,null,null,"251113","Des Sch-Army Nation ROTC",null,null,"Account Removed"]
["251115","Des Sch-ROTC Grant","L",null,null,null,"251115","Des Sch-ROTC Grant",null,null,"Account Removed"]
["251116","Des Sch-GA Public Safety Grant","L",null,null,null,"251116","Des Sch-GA Public Safety Grant",null,null,"Account Removed"]
["251117","Des Sch-GA LEPD Grant","L",null,null,null,"251117","Des Sch-GA LEPD Grant",null,null,"Account Removed"]
["251118","Des Sch-Fed Graduate Plus Loan","L",null,null,null,"251118","Des Sch-Fed Graduate Plus Loan",null,null,"Account Removed"]
["251119","Des Sch-State HERO Program","L",null,null,null,"251119","Des Sch-State HERO Program",null,null,"Account Removed"]
["251200","Des Sch-Private Scholarships","L",null,null,null,"251200","Federal Scholarships/Loans",null,"251200","Private/Other Scholarships/Loans","L"]
[null,null,null,null,null,null,null,null,null,"2512xx","Institution Discretion","L"]
[" 28- Liabilities - Compensated Absences",null,null,null,null,null," 28- Liabilities - Compensated Absences",null,null," 28- Liabilities - Compensated Absences"]
["287100","Compensated Absences - Current","L",null,null,null,"287100","Compensated Absences - Current",null,"287100","Compensated Absences - Current","L"]
["Non-Current Liabilities",null,null,null,null,null,"Non-Current Liabilities",null,null,"Non-Current Liabilities"]
[" 29- Liabilities - Non-Current",null,null,null,null,null," 29- Liabilities - Non-Current",null,null," 29- Liabilities - Non-Current"]
["291100","Other Liab-Lease Purch Oblig","L",null,null,null,"291100","Other Liab-Lease Purch Oblig",null,"291100","Other Liab-Lease Purch Oblig","L"]
["291150","GSFIC Payback Bonds","L",null,null,null,"291150","GSFIC Payback Bonds",null,"291150","GSFIC Payback Bonds","L"]
[null,null,null,null,null,null,null,null,null,"2911xx","Institution Discretion","L"]
["291200","Notes and Notes Payable, Noncurrent","L",null,null,null,"291200","Notes and Notes Payable, Noncurrent",null,"291200","Notes and Notes Payable, Noncurrent","L"]
[null,null,null,null,null,null,null,null,null,"2912xx","Institution Discretion","L"]
[291300,"Advances - Other - Non-Current","L",null,null,null,291300,"Advances - Other - Non-Current",null,291300,"Advances - Other - Non-Current","L"]
[null,null,null,null,null,null,null,null,null,"2913xx","Institution Discretion","L"]
[291400,"Advances - Research - Non-Current","L",null,null,null,291400,"Advances - Research - Non-Current",null,291400,"Advances - Research - Non-Current","L"]
[null,null,null,null,null,null,null,null,null,"2914xx","Institution Discretion","L"]
["291500","Net Pension Liability","L",null,null,null,"291500","Net Pension Liability",null,"291500","Net Pension Liability","L"]
[null,null,null,null,null,null,null,null,null,"2915xx","Institution Discretion","L"]
[null,null,null,null,null,null,null,null,null,"291600","OPEB Liability","L"]
[null,null,null,null,null,null,null,null,null,"291700","IBNR Liability","L"]
["297100","Compensated Absences - Non-Current","L",null,null,null,"297100","Compensated Absences - Non-Current",null,"297100","Compensated Absences - Non-Current","L"]
["298000","Deferred Inflows of Resources","L",null,null,null,"298000","Deferred Inflows of Resources",null,"298000","Deferred Inflows of Resources","L"]
["298100","Deferred Inflows of Resources - Debt Refunding","L",null,null,null,"298100","Deferred Inflows of Resources - Debt Refunding",null,"298100","Deferred Inflows of Resources - Debt Refunding","L"]
["298200","Deferred Inflows of Resources - Defined Benefit Pension Plan","L",null,null,null,"298200","Deferred Inflows of Resources - Defined Benefit Pension Plan",null,"298200","Deferred Inflows of Resources - Defined Benefit Pension Plan","L"]
["298300","Deferred Inflows of Resources - Service Concession Arrangement","L",null,null,null,"298300","Deferred Inflows of Resources - Service Concession Arrangement",null,"298300","Deferred Inflows of Resources - Service Concession Arrangement","L"]
["298400","Deferred Inflows of Resources - Grants Recd in Adv of Time Req","L",null,null,null,"298400","Deferred Inflows of Resources - Grants Recd in Adv of Time Req",null,"298400","Deferred Inflows of Resources - Grants Recd in Adv of Time Req","L"]
["298900","Deferred Inflows of Resources - Other","L",null,null,null,"298900","Deferred Inflows of Resources - Other",null,"298900","Deferred Inflows of Resources - Other","L"]
["3 - Net Assets and Reserves",null,null,null,null,null,"3 - Net Assets and Reserves",null,null,"3 - Net Assets and Reserves"]
[" 31- Net Assets - Investment in Plant",null,null,null,null,null," 31- Net Assets - Investment in Plant",null,null," 31- Net Assets - Investment in Plant"]
["311100","Investment in Plant","F",null,null,null,"311100","Investment in Plant",null,"311100","Investment in Plant","F"]
[" 32- Net Assets- Allocated (Unrestricted)",null,null,null,null,null," 32- Net Assets- Allocated (Unrestricted)",null,null," 32- Net Assets- Allocated (Unrestricted)"]
["321100","Net Assets-Alloc Reserves (Unrestricted)","F",null,null,null,"321100","Net Assets-Alloc Reserves (Unrestricted)",null,"321100","Net Assets-Alloc Reserves (Unrestricted)","F"]
["321110","Net Assets-Alloc Res Prior Year (Unrestricted)","F",null,null,null,"321110","Net Assets-Alloc Res Prior Year (Unrestricted)",null,"321110","Net Assets-Alloc Res Prior Year (Unrestricted)","F"]
["322100","Inventory Reserves (Unrestricted)","F",null,null,null,"322100","Inventory Reserves (Unrestricted)",null,"322100","Inventory Reserves (Unrestricted)","F"]
["323100","Reserves for Renewal & Replacement (Unrestricted)","F",null,null,null,"323100","Reserves for Renewal & Replacement (Unrestricted)",null,"323100","Reserves for Renewal & Replacement (Unrestricted)","F"]
["329100","Other Reserves (Unrestricted)","F",null,null,null,"329100","Other Reserves (Unrestricted)",null,"329100","Other Reserves (Unrestricted)","F"]
["329500","Other Reserves (Unrestricted) - P3 Project","F",null,null,null,"329500","Other Reserves (Unrestricted) - P3 Project",null,"329500","Other Reserves (Unrestricted) - P3 Project","F"]
["329600","Other Reserves (Unrestricted)-Capital Liability Reserve Fund","F",null,null,null,"329600","Other Reserves (Unrestricted)-Capital Liability Reserve Fund",null,"329600","Other Reserves (Unrestricted)-Capital Liability Reserve Fund","F"]
[" 34- Net Assets - Unallocated Surplus (Unrestricted)",null,null,null,null,null," 34- Net Assets - Unallocated Surplus (Unrestricted)",null,null," 34- Net Assets - Unallocated Surplus (Unrestricted)"]
["341100","Unalloc Net Asset-Prior Yr (Unrestricted)","F",null,null,null,"341100","Unalloc Net Asset-Prior Yr (Unrestricted)",null,"341100","Unalloc Net Asset-Prior Yr (Unrestricted)","F"]
["342100","Unalloc Net Asset-Current Yr (Unrestricted)","F",null,null,null,"342100","Unalloc Net Asset-Current Yr (Unrestricted)",null,"342100","Unalloc Net Asset-Current Yr (Unrestricted)","F"]
[" 36- Net Assets- Permanent Endowment (Restricted - Nonexpendable)*",null,null,null,null,null," 36- Net Assets- Permanent Endowment (Restricted - Nonexpendable)*",null,null," 36- Net Assets- Permanent Endowment (Restricted - Nonexpendable)*"]
["360100","Net Assets-Permanent Endowment (Restricted - Nonexpendable)","F",null,null,null,"360100","Net Assets-Permanent Endowment (Restricted - Nonexpendable)",null,"360100","Net Assets-Permanent Endowment (Restricted - Nonexpendable)","F"]
[" 37- Net Assets - Allocated Other  (Restricted - Expendable)*",null,null,null,null,null," 37- Net Assets - Allocated Other  (Restricted - Expendable)*",null,null," 37- Net Assets - Allocated Other  (Restricted - Expendable)*"]
["371100","Net Assets-Alloc Other  (Restricted - Expendable)","F",null,null,null,"371100","Net Assets-Alloc Other  (Restricted - Expendable)",null,"371100","Net Assets-Alloc Other  (Restricted - Expendable)","F"]
["371120","Federal Capital Contribution-Perkins","F",null,null,null,"371120","Federal Capital Contribution-Perkins",null,"3711xx","Institution Discretion","F"]
["371121","Institution Capital Contribution-Perkins","F",null,null,null,"371121","Institution Capital Contribution-Perkins",null,null,"Account Removed"]
["371122","Repayments to US Government-Perkins","F",null,null,null,"371122","Repayments to US Government-Perkins",null,null,"Account Removed"]
["371123","Repayments to Institution-Perkins","F",null,null,null,"371123","Repayments to Institution-Perkins",null,null,"Account Removed"]
["371124","Interest Income-Perkins","F",null,null,null,"371124","Interest Income-Perkins",null,null,"Account Removed"]
["371125","Other Income-Perkins","F",null,null,null,"371125","Other Income-Perkins",null,null,"Account Removed"]
["371126","Other Earnings-Late Charge-Loans After 7/1/87-Perkins","F",null,null,null,"371126","Other Earnings-Late Charge-Loans After 7/1/87-Perkins",null,null,"Account Removed"]
["371127","Interest Cancellation-Perkins","F",null,null,null,"371127","Interest Cancellation-Perkins",null,null,"Account Removed"]
["371128","Cost of Cancelled-High Risk-Perkins","F",null,null,null,"371128","Cost of Cancelled-High Risk-Perkins",null,null,"Account Removed"]
["371131","Cost of Cancelled-Shortage Area-Perkins","F",null,null,null,"371131","Cost of Cancelled-Shortage Area-Perkins",null,null,"Account Removed"]
["371133","Reimb Cnx-Tech/Mil/Int-Aft 7-72","F",null,null,null,"371133","Reimb Cnx-Tech/Mil/Int-Aft 7-72",null,null,"Account Removed"]
["371134","CollAgy Cost Assessed Borrower","F",null,null,null,"371134","CollAgy Cost Assessed Borrower",null,null,"Account Removed"]
["371135","Admin Exp Paid to Instit-Perki","F",null,null,null,"371135","Admin Exp Paid to Instit-Perki",null,null,"Account Removed"]
["371136","Other Collection Expenses","F",null,null,null,"371136","Other Collection Expenses",null,null,"Account Removed"]
["371137","Other Cost or Losses-Perkins","F",null,null,null,"371137","Other Cost or Losses-Perkins",null,null,"Account Removed"]
["371138","Cost of Cnx Tch-Pr 7-72-Perkin","F",null,null,null,"371138","Cost of Cnx Tch-Pr 7-72-Perkin",null,null,"Account Removed"]
["371139","Cost of Cnx-12.5%-Mil-Pr 7-72","F",null,null,null,"371139","Cost of Cnx-12.5%-Mil-Pr 7-72",null,null,"Account Removed"]
["371140","Cost of Cnx Tch-Af 7-72-Perkin","F",null,null,null,"371140","Cost of Cnx Tch-Af 7-72-Perkin",null,null,"Account Removed"]
["371141","Cost of Cancellation-Law Enf","F",null,null,null,"371141","Cost of Cancellation-Law Enf",null,null,"Account Removed"]
["371143","Cnx High Risk-Children/Svcs","F",null,null,null,"371143","Cnx High Risk-Children/Svcs",null,null,"Account Removed"]
["371144","Cost of Loans Cnx-Death- Perkin","F",null,null,null,"371144","Cost of Loans Cnx-Death- Perkin",null,null,"Account Removed"]
["371145","Clost of Loans Cnx-Disability-P","F",null,null,null,"371145","Clost of Loans Cnx-Disability-P",null,null,"Account Removed"]
["371146","Cost of Loans Cnx-Bankruptcy-P","F",null,null,null,"371146","Cost of Loans Cnx-Bankruptcy-P",null,null,"Account Removed"]
["371147","Perkins Litigation Expense","F",null,null,null,"371147","Perkins Litigation Expense",null,null,"Account Removed"]
["371148","Late Charge Adjustment-Other","F",null,null,null,"371148","Late Charge Adjustment-Other",null,null,"Account Removed"]
["371149","Cost of Loans Cnx-Nurse-Med Te","F",null,null,null,"371149","Cost of Loans Cnx-Nurse-Med Te",null,null,"Account Removed"]
["371150","Cost of Loans Asgn to US Govt","F",null,null,null,"371150","Cost of Loans Asgn to US Govt",null,null,"Account Removed"]
["371151","Cost of Loans Cnx-Mil Aft 7-72","F",null,null,null,"371151","Cost of Loans Cnx-Mil Aft 7-72",null,null,"Account Removed"]
["371152","Cost of Cnx Fire Fighters 15%","F",null,null,null,"371152","Cost of Cnx Fire Fighters 15%",null,null,"Account Removed"]
["371153","Cost of Cnx Lic Pre-K","F",null,null,null,"371153","Cost of Cnx Lic Pre-K",null,null,"Account Removed"]
["371154","Cost of Cancelled-Principal & Interest VA Disability","F",null,null,null,"371154","Cost of Cancelled-Principal & Interest VA Disability",null,null,"Account Removed"]
["371155","Cost of Cancelled-P&I-Special Education 15%-Perkins","F",null,null,null,"371155","Cost of Cancelled-P&I-Special Education 15%-Perkins",null,null,"Account Removed"]
["371156","Cost of Cancelled-P&I-Special Education 20%-Perkins","F",null,null,null,"371156","Cost of Cancelled-P&I-Special Education 20%-Perkins",null,null,"Account Removed"]
["371157","Cost of Cancelled-P&I-Special Education 30%-Perkins","F",null,null,null,"371157","Cost of Cancelled-P&I-Special Education 30%-Perkins",null,null,"Account Removed"]
["371158","Cost of Cancelled-P&I-Math,Science & Foreign Language 15%-Perkins","F",null,null,null,"371158","Cost of Cancelled-P&I-Math,Science & Foreign Language 15%-Perkins",null,null,"Account Removed"]
["371159","Cost of Cancelled-P&I-Math,Science & Foreign Language 20%-Perkins","F",null,null,null,"371159","Cost of Cancelled-P&I-Math,Science & Foreign Language 20%-Perkins",null,null,"Account Removed"]
["371160","Cost of Cancelled-P&I-Math,Science & Foreign Language 30%-Perkins","F",null,null,null,"371160","Cost of Cancelled-P&I-Math,Science & Foreign Language 30%-Perkins",null,null,"Account Removed"]
["371201","Perk-Fed Capital Contribution","F",null,null,null,"371201","Perk-Fed Capital Contribution",null,null,"Account Removed"]
["371202","Perk-Insti Capital Contribution","F",null,null,null,"371202","Perk-Insti Capital Contribution",null,null,"Account Removed"]
["371203","Perk-Interest Income on Loans","F",null,null,null,"371203","Perk-Interest Income on Loans",null,null,"Account Removed"]
["371204","Perk-Reimb Xld Lns(After 6/72)","F",null,null,null,"371204","Perk-Reimb Xld Lns(After 6/72)",null,null,"Account Removed"]
["371205","Perk-Administrative Expense","F",null,null,null,"371205","Perk-Administrative Expense",null,null,"Account Removed"]
["371206","Perk-Other Collection Costs","F",null,null,null,"371206","Perk-Other Collection Costs",null,null,"Account Removed"]
["371207","Perk-Xld Cost P&I-Tch(Pr 7/72)","F",null,null,null,"371207","Perk-Xld Cost P&I-Tch(Pr 7/72)",null,null,"Account Removed"]
["371208","Perk-Xld Cost P&I-Mil(Pr 7/72)","F",null,null,null,"371208","Perk-Xld Cost P&I-Mil(Pr 7/72)",null,null,"Account Removed"]
["371209","Perk-Xld Cost P&I-Tch(Aft 6/72","F",null,null,null,"371209","Perk-Xld Cost P&I-Tch(Aft 6/72",null,null,"Account Removed"]
["371210","Perk-Xld Cost P&I-Mil(Aft 6/72","F",null,null,null,"371210","Perk-Xld Cost P&I-Mil(Aft 6/72",null,null,"Account Removed"]
["371211","Perk-Xld Cost P&I-Death","F",null,null,null,"371211","Perk-Xld Cost P&I-Death",null,null,"Account Removed"]
["371212","Perk-Xld Cost P&I-Disability","F",null,null,null,"371212","Perk-Xld Cost P&I-Disability",null,null,"Account Removed"]
["371213","Perk-Xld Cost P&I-Bankruptcy","F",null,null,null,"371213","Perk-Xld Cost P&I-Bankruptcy",null,null,"Account Removed"]
["371214","Perk-Ref Prin Assgned Fed Govt","F",null,null,null,"371214","Perk-Ref Prin Assgned Fed Govt",null,null,"Account Removed"]
["371215","Perk-Cost Of P&I Assigned-Govt","F",null,null,null,"371215","Perk-Cost Of P&I Assigned-Govt",null,null,"Account Removed"]
["371216","Perk-Other Costs Or Losses","F",null,null,null,"371216","Perk-Other Costs Or Losses",null,null,"Account Removed"]
["371217","Perk-Interest N.O.W. Acct","F",null,null,null,"371217","Perk-Interest N.O.W. Acct",null,null,"Account Removed"]
["371218","Perk-Penalty Charges","F",null,null,null,"371218","Perk-Penalty Charges",null,null,"Account Removed"]
["371219","Perk-Bank Service Charges","F",null,null,null,"371219","Perk-Bank Service Charges",null,null,"Account Removed"]
["371220","Perk-Xld Cost P&I-Law Enforcem","F",null,null,null,"371220","Perk-Xld Cost P&I-Law Enforcem",null,null,"Account Removed"]
["371221","Perk-Repayments To Fed Govt","F",null,null,null,"371221","Perk-Repayments To Fed Govt",null,null,"Account Removed"]
["371222","Perk-Xld Cost P&I-Other","F",null,null,null,"371222","Perk-Xld Cost P&I-Other",null,null,"Account Removed"]
["371223","Perk-Xld Cost P&I-Volunteer Se","F",null,null,null,"371223","Perk-Xld Cost P&I-Volunteer Se",null,null,"Account Removed"]
["371224","Perk-Xld Cost P&I-Chld/Fmly/Ea","F",null,null,null,"371224","Perk-Xld Cost P&I-Chld/Fmly/Ea",null,null,"Account Removed"]
["371225","Perk-Xld Cost P&I-Nurse/Med Te","F",null,null,null,"371225","Perk-Xld Cost P&I-Nurse/Med Te",null,null,"Account Removed"]
["371226","Perkins-Cost of Ln Cld-15% Chd","F",null,null,null,"371226","Perkins-Cost of Ln Cld-15% Chd",null,null,"Account Removed"]
["371227","Perkins-Cost of Ln Cld-20% Chd","F",null,null,null,"371227","Perkins-Cost of Ln Cld-20% Chd",null,null,"Account Removed"]
["371228","Perkins-Cost of Ln Cld-30% Chd","F",null,null,null,"371228","Perkins-Cost of Ln Cld-30% Chd",null,null,"Account Removed"]
["371230","Nur-Interest Xld","F",null,null,null,"371230","Nur-Interest Xld",null,null,"Account Removed"]
["371231","Nur-Interest Inc-Cash Collecti","F",null,null,null,"371231","Nur-Interest Inc-Cash Collecti",null,null,"Account Removed"]
["371232","Nur-Federal Capital Contributi","F",null,null,null,"371232","Nur-Federal Capital Contributi",null,null,"Account Removed"]
["371233","Nur-Transfers To Scholarship F","F",null,null,null,"371233","Nur-Transfers To Scholarship F",null,null,"Account Removed"]
["371234","Nur-Inst Capital Contribution","F",null,null,null,"371234","Nur-Inst Capital Contribution",null,null,"Account Removed"]
["371235","Nur-Costs Of Litigation-Prin","F",null,null,null,"371235","Nur-Costs Of Litigation-Prin",null,null,"Account Removed"]
["371236","Nur-Costs Of Litigation-Int","F",null,null,null,"371236","Nur-Costs Of Litigation-Int",null,null,"Account Removed"]
["371237","Nur-Coll Costs-Prin","F",null,null,null,"371237","Nur-Coll Costs-Prin",null,null,"Account Removed"]
["371238","Nur-Coll Costs-Int","F",null,null,null,"371238","Nur-Coll Costs-Int",null,null,"Account Removed"]
["371239","Nur-Xld Cost P&I-Hp Prac Stg-1","F",null,null,null,"371239","Nur-Xld Cost P&I-Hp Prac Stg-1",null,null,"Account Removed"]
["371240","Nur-Xld Cost P&I-Hp Pr Ru Stg-","F",null,null,null,"371240","Nur-Xld Cost P&I-Hp Pr Ru Stg-",null,null,"Account Removed"]
["371241","Nur-Xld Cost P&I-Nurs Employ-10%","F",null,null,null,"371241","Nur-Xld Cost P&I-Nurs Employ-10%",null,null,"Account Removed"]
["371242","Nur-Xld Cost P&I-Nurs Employ-15%","F",null,null,null,"371242","Nur-Xld Cost P&I-Nurs Employ-15%",null,null,"Account Removed"]
["371243","Nur-Xld Cost P&I-Nurs Employ-20%","F",null,null,null,"371243","Nur-Xld Cost P&I-Nurs Employ-20%",null,null,"Account Removed"]
["371244","Nur-Xld Cost P&I-Death/Disabil","F",null,null,null,"371244","Nur-Xld Cost P&I-Death/Disabil",null,null,"Account Removed"]
["371245","Nur-Xld Cost P&I-Bankruptcy-Un","F",null,null,null,"371245","Nur-Xld Cost P&I-Bankruptcy-Un",null,null,"Account Removed"]
["371246","Nur-Repay To Fed Govt-Prin","F",null,null,null,"371246","Nur-Repay To Fed Govt-Prin",null,null,"Account Removed"]
["371247","Nur-Repay To Fed Govt-Int","F",null,null,null,"371247","Nur-Repay To Fed Govt-Int",null,null,"Account Removed"]
["371248","Nur-Repay To Institution","F",null,null,null,"371248","Nur-Repay To Institution",null,null,"Account Removed"]
["371249","Nur-Cancellation Reimbursement","F",null,null,null,"371249","Nur-Cancellation Reimbursement",null,null,"Account Removed"]
["371250","Gen St Loans-Capital Contrib","F",null,null,null,"371250","Gen St Loans-Capital Contrib",null,null,"Account Removed"]
["371251","Gen St Loans-Int Svc Chg Inc","F",null,null,null,"371251","Gen St Loans-Int Svc Chg Inc",null,null,"Account Removed"]
["371252","Gen St Loans-Uncoll Prin Adj","F",null,null,null,"371252","Gen St Loans-Uncoll Prin Adj",null,null,"Account Removed"]
["371260","Ath St Loans-Capital Contrib","F",null,null,null,"371260","Ath St Loans-Capital Contrib",null,null,"Account Removed"]
["371261","Ath St Loans-Int Svc Chg Inc","F",null,null,null,"371261","Ath St Loans-Int Svc Chg Inc",null,null,"Account Removed"]
["371262","Ath St Loans-Uncoll Prin Adj","F",null,null,null,"371262","Ath St Loans-Uncoll Prin Adj",null,null,"Account Removed"]
["371264","Cancelled P&I-Teaching Certain Subject Matter-Perkins","F",null,null,null,"371264","Cancelled P&I-Teaching Certain Subject Matter-Perkins",null,null,"Account Removed"]
["371265","Cancelled P&I-Teaching Certain Subject Matter-10%-Perkins","F",null,null,null,"371265","Cancelled P&I-Teaching Certain Subject Matter-10%-Perkins",null,null,"Account Removed"]
["371266","Cancelled P&I-Teaching Certain Subject Matter-15%-Perkins","F",null,null,null,"371266","Cancelled P&I-Teaching Certain Subject Matter-15%-Perkins",null,null,"Account Removed"]
["371267","Cancelled P&I-Teaching Certain Subject Matter-20%-Perkins","F",null,null,null,"371267","Cancelled P&I-Teaching Certain Subject Matter-20%-Perkins",null,null,"Account Removed"]
["371268","Cancelled P&I-Teaching Certain Subject Matter-30%-Perkins","F",null,null,null,"371268","Cancelled P&I-Teaching Certain Subject Matter-30%-Perkins",null,null,"Account Removed"]
["371276","Federal Capital Contrib-Perkin","F",null,null,null,"371276","Federal Capital Contrib-Perkin",null,null,"Account Removed"]
["371277","Inst Capital Contribution-Perk","F",null,null,null,"371277","Inst Capital Contribution-Perk",null,null,"Account Removed"]
["371278","Repay To Federal Gov - Perkins","F",null,null,null,"371278","Repay To Federal Gov - Perkins",null,null,"Account Removed"]
["371279","Repayments To Institution-Perk","F",null,null,null,"371279","Repayments To Institution-Perk",null,null,"Account Removed"]
["371280","Interest Income From Lns- Perk","F",null,null,null,"371280","Interest Income From Lns- Perk",null,null,"Account Removed"]
["371281","Interest Income  Invest-Perkin","F",null,null,null,"371281","Interest Income  Invest-Perkin",null,null,"Account Removed"]
["371282","Reimbursed Can Teacher-Perkin","F",null,null,null,"371282","Reimbursed Can Teacher-Perkin",null,null,"Account Removed"]
["371283","Reimbursed Can Military-Perki","F",null,null,null,"371283","Reimbursed Can Military-Perki",null,null,"Account Removed"]
["371284","Admin Exp Paid To Inst-Perkins","F",null,null,null,"371284","Admin Exp Paid To Inst-Perkins",null,null,"Account Removed"]
["371285","Allocated Fd Bal-Lottery-Perkins","F",null,null,null,"371285","Allocated Fd Bal-Lottery-Perkins",null,null,"Account Removed"]
["371286","Other Coll Cost-Phone Exp-Perk","F",null,null,null,"371286","Other Coll Cost-Phone Exp-Perk",null,null,"Account Removed"]
["371287","Cost Of Prin Can-10% Tch-Perki","F",null,null,null,"371287","Cost Of Prin Can-10% Tch-Perki",null,null,"Account Removed"]
["371288","Cost Of Prin Can-15% Tch-Perki","F",null,null,null,"371288","Cost Of Prin Can-15% Tch-Perki",null,null,"Account Removed"]
["371289","Cost Of Prin Can-12.5% Mil-Per","F",null,null,null,"371289","Cost Of Prin Can-12.5% Mil-Per",null,null,"Account Removed"]
["371290","Cost Of Prin Can-15% Tch-Perki","F",null,null,null,"371290","Cost Of Prin Can-15% Tch-Perki",null,null,"Account Removed"]
["371291","Cost Of Prin Can-20% Tch-Perki","F",null,null,null,"371291","Cost Of Prin Can-20% Tch-Perki",null,null,"Account Removed"]
["371292","Cost Of Prin Can-30% Tch-Perki","F",null,null,null,"371292","Cost Of Prin Can-30% Tch-Perki",null,null,"Account Removed"]
["371293","Cost Of Prin Can-12.5% Mil-Per","F",null,null,null,"371293","Cost Of Prin Can-12.5% Mil-Per",null,null,"Account Removed"]
["371294","Cost Of Prin Can-Death-Perkins","F",null,null,null,"371294","Cost Of Prin Can-Death-Perkins",null,null,"Account Removed"]
["371295","Cost Of Prin Can-Bkruptcy-Perk","F",null,null,null,"371295","Cost Of Prin Can-Bkruptcy-Perk",null,null,"Account Removed"]
["371296","Cost Of Prin Can-Disab-Perkins","F",null,null,null,"371296","Cost Of Prin Can-Disab-Perkins",null,null,"Account Removed"]
["371297","Cost Of Loans Assg To U.S.Govt","F",null,null,null,"371297","Cost Of Loans Assg To U.S.Govt",null,null,"Account Removed"]
["371298","Cost Of Int Cancelled-Perk-Def","F",null,null,null,"371298","Cost Of Int Cancelled-Perk-Def",null,null,"Account Removed"]
["371299","Cost Of Int Cancelled-Perkins","F",null,null,null,"371299","Cost Of Int Cancelled-Perkins",null,null,"Account Removed"]
["371300","Interest Cancelled-Perkins","F",null,null,null,"371300","Interest Cancelled-Perkins",null,null,"Account Removed"]
["371301","Other Collection Cost-Litigat","F",null,null,null,"371301","Other Collection Cost-Litigat",null,null,"Account Removed"]
["371302","Cost Of Prin Can-Small Bal Wri","F",null,null,null,"371302","Cost Of Prin Can-Small Bal Wri",null,null,"Account Removed"]
["371303","Other Earnings-Late Charges","F",null,null,null,"371303","Other Earnings-Late Charges",null,null,"Account Removed"]
["371304","Other Collection Cost-Bank C","F",null,null,null,"371304","Other Collection Cost-Bank C",null,null,"Account Removed"]
["371305","Cost Of Prin Can-15% Law Enfor","F",null,null,null,"371305","Cost Of Prin Can-15% Law Enfor",null,null,"Account Removed"]
["371306","Cost Of Prin Can-20% Law Enfor","F",null,null,null,"371306","Cost Of Prin Can-20% Law Enfor",null,null,"Account Removed"]
["371307","Cost Of Prin Can-15% Nurse/M","F",null,null,null,"371307","Cost Of Prin Can-15% Nurse/M",null,null,"Account Removed"]
["371308","Cost Of Prin Can-30% Law Enfor","F",null,null,null,"371308","Cost Of Prin Can-30% Law Enfor",null,null,"Account Removed"]
["371309","Cost of Int Assg to US Govt","F",null,null,null,"371309","Cost of Int Assg to US Govt",null,null,"Account Removed"]
["371310","Cost of Prin Can-20% Nurse/M","F",null,null,null,"371310","Cost of Prin Can-20% Nurse/M",null,null,"Account Removed"]
["371311","BOR Lit Collected","F",null,null,null,"371311","BOR Lit Collected",null,null,"Account Removed"]
["371312","Actual Coll cost Collected","F",null,null,null,"371312","Actual Coll cost Collected",null,null,"Account Removed"]
["371313","Cost of Prin Can - 30% Nurse/M","F",null,null,null,"371313","Cost of Prin Can - 30% Nurse/M",null,null,"Account Removed"]
["371400","Nursing-Other Income","F",null,null,null,"371400","Nursing-Other Income",null,null,"Account Removed"]
["371401","Nursing-Other Expense","F",null,null,null,"371401","Nursing-Other Expense",null,null,"Account Removed"]
[" 38- Reserves",null,null,null,null,null," 38- Reserves",null,null," 38- Reserves"]
["381000","Reserve for Encumbrances","F",null,null,null,"381000","Reserve for Encumbrances",null,"381000","Reserve for Encumbrances","F"]
["381100","Reserve for Encumbrances","F",null,null,null,"381100","Reserve for Encumbrances",null,"381100","Reserve for Encumbrances - Control Account","F"]
["382000","Reserve for Pre-Encumbrances","F",null,null,null,"382000","Reserve for Pre-Encumbrances",null,null,"Account Removed"]
["382200","Reserve for Pre-Encumbrances","F",null,null,null,"382200","Reserve for Pre-Encumbrances",null,null,"Account Removed"]
["4 - Revenues",null,null,null,null,null,"4 - Revenues",null,null,"4 - Revenues"]
["Operating Revenues",null,null,null,null,null,"Operating Revenues",null,null,"Operating Revenues"]
["400000","Revenues","R","Y",null,null,"400000","Revenues",null,"400000","Revenues","R","Y"]
["401000","Resident Tuition (effective FY02)","R","Y",null,null,"401000","Resident Tuition",null,"401000","Resident Tuition","R","Y"]
["401100","Resident Tuition (effective FY02)","R",null,null,null,"401100","Resident Tuition (Term and Level Designated by Class)",null,"401100","Resident Tuition (Term and Level Designated by Class)","R"]
["401106","Fed SMART Grants Non Operating","R",null,null,null,"401106","Fed SMART Grants Non Operating",null,"4011xx","Institution Discretion","R"]
["401107","Fed TEACH Grants Non Operating","R",null,null,null,"401107","Fed TEACH Grants Non Operating",null,null,"Account Removed"]
["401108","UG Matriculation - Prior Year","R",null,null,null,"401108","UG Matriculation - Prior Year",null,null,"Account Removed"]
["401110","I/S Tuition","R",null,null,null,"401110","I/S Tuition",null,null,"Account Removed"]
["401111","UG I/S Tuition ","R",null,null,null,"401111","UG I/S Tuition ",null,null,"Account Removed"]
["401112","GR I/S Tuition ","R",null,null,null,"401112","GR I/S Tuition ",null,null,"Account Removed"]
["401130","FR Middle Grades I/S","R",null,null,null,"401130","FR Middle Grades I/S",null,null,"Account Removed"]
["401131","FR ESOL I/S","R",null,null,null,"401131","FR ESOL I/S",null,null,"Account Removed"]
["401132","Intl Affairs FR I/S ","R",null,null,null,"401132","Intl Affairs FR I/S ",null,null,"Account Removed"]
["401133","Resident Tuition-Consortium","R",null,null,null,"401133","Resident Tuition-Consortium",null,null,"Account Removed"]
["401134","Resident Tuition-WebBSIT","R",null,null,null,null,null,null,null,"Account moved to 4014xx range"]
["401140","Tuition-eCore","R",null,null,null,null,null,null,null,"Account moved to 4014xx range"]
["401150","Resident Tuition-Off Campus","R",null,null,null,null,null,null,null,"Account moved to 4014xx range"]
["401160","Studies Abroad I/S ","R",null,null,null,null,null,null,null,"Account Removed"]
["401165","Studies Abroad UG I/S ","R",null,null,null,"401165","Studies Abroad UG I/S ",null,null,"Account Removed"]
["401170","Studies Abroad GR I/S ","R",null,null,null,"401170","Studies Abroad GR I/S ",null,null,"Account Removed"]
["401180","MOWR Tuition ","R",null,null,null,"401180","MOWR Tuition",null,"401180","MOWR Tuition"]
[401300,"Fee Waivers - Resident Tuition (effective FY02","R",null,null,null,401300,"Fee Waivers - Resident Tuition ",null,401300,"Fee Waivers - Resident Tuition ","R"]
["401310","Fee Waiver I/S Tuition","R",null,null,null,"401310","Fee Waiver I/S Tuition",null,"4013xx","Institution Discretion","R"]
["401311","Fee Waiver UG I/S Tuition","R",null,null,null,"401311","Fee Waiver UG I/S Tuition",null,null,"Account Removed"]
["401312","Fee Waiver GR I/S Tuition ","R",null,null,null,"401312","Fee Waiver GR I/S Tuition ",null,null,"Account Removed"]
["401340","Fee Waiver eCore","R",null,null,null,"401340","Fee Waiver eCore",null,"401340","Fee Waiver eCore","R"]
["401350","Fee Waiver Res Tuit-Off Campus","R",null,null,null,"401350","Fee Waiver Res Tuit-Off Campus",null,null,"Account Removed"]
["401380","Fee Waiver MOWR Tuition","R",null,null,null,"401380","Fee Waiver MOWR Tuition",null,"401380","Fee Waiver MOWR Tuition","R"]
[401400,"Distance Learn Resident Tuition (effective FY02)","R",null,null,null,"401400","Distance Learn Tuition (Online)",null,"401400","Distance Learn Tuition (Online)","R"]
[null,null,null,null,null,null,"401410","Tuition-MED/MAT - Consortium",null,"401410","Tuition-MED/MAT - Consortium","R"]
[null,null,null,null,null,null,"401420","Tuition-WebMBA - Consortium",null,"401420","Tuition-WebMBA - Consortium","R"]
[null,null,null,null,null,null,"401430","Tuition-WebBSIT - Consortium",null,"401430","Tuition-WebBSIT - Consortium","R",null,"Moved from 401134"]
[null,null,null,null,null,null,"401440","Tuition-eCore - Consortium",null,"401440","Tuition-eCore - Consortium","R",null,"Moved from 401140"]
[null,null,null,null,null,null,"401450","Tuition eMajor - Consortium",null,"401450","Tuition eMajor - Consortium","R"]
[null,null,null,null,null,null,"401460","Tuition GOML - Consortium",null,"401460","Tuition GOML - Consortium","R"]
[null,null,null,null,null,null,null,null,null,"4014xx","Institution Discretion","R"]
["402000","Non Resident","R","Y",null,null,"402000","Non Resident",null,"402000","Non Resident","R","Y"]
["402100","Non Resident Tuition","R",null,null,null,"402100","Non Resident Tuition",null,"402100","Non Resident Tuition","R"]
["402110","O/S Tuition","R",null,null,null,"402110","O/S Tuition",null,"4021xx","Institution Discretion","R"]
["402111","UG O/S Tuition","R",null,null,null,"402111","UG O/S Tuition",null,null,"Account Removed"]
["402112","GR O/S Tuition","R",null,null,null,"402112","GR O/S Tuition",null,null,"Account Removed"]
["402130","FR Middle GR O/S ","R",null,null,null,"402130","FR Middle GR O/S ",null,null,"Account Removed"]
["402131","FR ESOL O/S ","R",null,null,null,"402131","FR ESOL O/S ",null,null,"Account Removed"]
["402132","Intl Affairs FR O/S ","R",null,null,null,"402132","Intl Affairs FR O/S ",null,null,"Account Removed"]
["402150","NonRes Tuition-OffCampus","R",null,null,null,"402150","NonRes Tuition-OffCampus",null,null,"Account Removed"]
["402160","Studies Abroad O/S","R",null,null,null,"402160","Studies Abroad O/S",null,null,"Account Removed"]
["402165","Studies Abroad UG O/S","R",null,null,null,"402165","Studies Abroad UG O/S",null,null,"Account Removed"]
["402170","Studies Abroad GR O/S ","R",null,null,null,"402170","Studies Abroad GR O/S ",null,null,"Account Removed"]
[402300,"Fee Waivers-Non Res Tuition","R",null,null,null,402300,"Fee Waivers-Non Res Tuition",null,402300,"Fee Waivers-Non Res Tuition","R"]
["402310","Fee Waiver Tuition","R",null,null,null,"402310","Fee Waiver Tuition",null,"4023xx","Institution Discretion","R"]
["402311","Fee Waiver UG O/S Tuition","R",null,null,null,"402311","Fee Waiver UG O/S Tuition",null,null,"Account Removed"]
["402312","Fee Waiver GR O/S Tuition ","R",null,null,null,"402312","Fee Waiver GR O/S Tuition ",null,null,"Account Removed"]
["403000","Technology Fees","R","Y",null,null,"403000","Technology Fees",null,"403000","Technology Fees","R","Y"]
["403100","Technology Fees","R",null,null,null,"403100","Technology Fees",null,"403100","Technology Fees","R"]
["403110","Student Technology Fee Fall","R",null,null,null,"403110","Student Technology Fee Fall",null,"4031xx","Institution Discretion","R"]
["403120","Student Technology Fee Spring","R",null,null,null,"403120","Student Technology Fee Spring",null,null,"Account Removed"]
["403130","Student Technology Fee Summer","R",null,null,null,"403130","Student Technology Fee Summer",null,null,"Account Removed"]
["403140","Technology Fee-Consortium","R",null,null,null,"403140","Technology Fee-Consortium",null,null,"Account Removed"]
["403150","Technology Fee-OffCampus","R",null,null,null,"403150","Technology Fee-OffCampus",null,null,"Account Removed"]
["403199","Allowance Doubtful Rev-TechFee","R",null,null,null,"403199","Allowance Doubtful Rev-TechFee",null,null,"Account Removed"]
[403300,"Fee Waivers-Technology Fees","R",null,null,null,403300,"Fee Waivers-Technology Fees",null,403300,"Fee Waivers-Technology Fees","R"]
["403310","Fee Waiv-Technology Fee Fall","R",null,null,null,"403310","Fee Waiv-Technology Fee Fall",null,"4033xx","Institution Discretion","R"]
["403320","Fee Waiv-Technology Fee Spring","R",null,null,null,"403320","Fee Waiv-Technology Fee Spring",null,null,"Account Removed"]
["403330","Fee Waiv-Technology Fee Summer","R",null,null,null,"403330","Fee Waiv-Technology Fee Summer",null,null,"Account Removed"]
["403350","Fee Waiv-Tech Fee-OffCampus","R",null,null,null,"403350","Fee Waiv-Tech Fee-OffCampus",null,null,"Account Removed"]
["404000","Student Transportation","R","Y",null,null,"404000","Student Transportation",null,"404000","Student Transportation","R","Y"]
["404100","Student Transportation Fee","R",null,null,null,"404100","Student Transportation Fee",null,"404100","Student Transportation Fee","R"]
[null,null,null,null,null,null,null,null,null,"4041xx","Institution Discretion","R"]
[404300,"Fee Waiver-Std Transport Fee","R",null,null,null,404300,"Fee Waiver-Std Transport Fee",null,404300,"Fee Waiver-Std Transport Fee","R"]
[null,null,null,null,null,null,null,null,null,"4043xx","Institution Discretion","R"]
["405000","Parking/Vehicle Registration","R","Y",null,null,"405000","Parking/Vehicle Registration",null,"405000","Parking/Vehicle Registration","R","Y"]
["405100","Parking/Vehicle Registration","R",null,null,null,"405100","Parking/Vehicle Registration",null,"405100","Parking/Vehicle Registration","R"]
["405110","Parking/Veh Registration Fall","R",null,null,null,"405110","Parking/Veh Registration Fall",null,"4051xx","Institution Discretion","R"]
["405120","Parking/Veh Registration Spring","R",null,null,null,"405120","Parking/Veh Registration Spring",null,null,"Account Removed"]
["405130","Parking/Veh Registration Summer","R",null,null,null,"405130","Parking/Veh Registration Summer",null,null,"Account Removed"]
[405300,"Waiver-Std Auto Regis/Park Fee","R",null,null,null,405300,"Waiver-Std Auto Regis/Park Fee",null,405300,"Waiver-Std Auto Regis/Park Fee","R"]
["405310","Fee Waiver-Parking Fall","R",null,null,null,"405310","Fee Waiver-Parking Fall",null,"4053xx","Institution Discretion","R"]
["405320","Fee Waiver-Parking Spring","R",null,null,null,"405320","Fee Waiver-Parking Spring",null,null,"Account Removed"]
["405330","Fee Waiver-Parking Summer","R",null,null,null,"405330","Fee Waiver-Parking Summer",null,null,"Account Removed"]
["406000","Student Health Fees","R","Y",null,null,"406000","Student Health Fees",null,"406000","Student Health Fees","R","Y"]
["406100","Student Health Fees","R",null,null,null,"406100","Student Health Fees",null,"406100","Student Health Fees","R"]
["406110","Student Health Fees-Fall","R",null,null,null,"406110","Student Health Fees-Fall",null,"4061xx","Institution Discretion","R"]
["406120","Student Health Fees-Spring","R",null,null,null,"406120","Student Health Fees-Spring",null,null,"Account Removed"]
["406130","Student Health Fees-Summer","R",null,null,null,"406130","Student Health Fees-Summer",null,null,"Account Removed"]
[406300,"Fee Waivers-Std Hlth Fees","R",null,null,null,406300,"Fee Waivers-Std Hlth Fees",null,406300,"Fee Waivers-Std Hlth Fees","R"]
["406310","Fee Waiv-Std Health Fee Fall","R",null,null,null,"406310","Fee Waiv-Std Health Fee Fall",null,"4063xx","Institution Discretion","R"]
["406320","Fee Waiv-Std Health Fee Spring","R",null,null,null,"406320","Fee Waiv-Std Health Fee Spring",null,null,"Account Removed"]
["406330","Fee Waiv-Std Health Fee Summer","R",null,null,null,"406330","Fee Waiv-Std Health Fee Summer",null,null,"Account Removed"]
["407000","Student Athletic Fees","R","Y",null,null,"407000","Student Athletic Fees",null,"407000","Student Athletic Fees","R","Y"]
["407100","Student Athletic Fees","R",null,null,null,"407100","Student Athletic Fees",null,"407100","Student Athletic Fees","R"]
[407110,"Student Athletic Fees-Fall","R",null,null,null,407110,"Student Athletic Fees-Fall",null,"4071xx","Institution Discretion","R"]
[407120,"Student Athletic Fees-Spring","R",null,null,null,407120,"Student Athletic Fees-Spring",null,null,"Account Removed"]
[407130,"Student Athletic Fees-Summer","R",null,null,null,407130,"Student Athletic Fees-Summer",null,null,"Account Removed"]
[407300,"Fee Waivers-Student Athletic Fees","R",null,null,null,407300,"Fee Waivers-Student Athletic Fees",null,407300,"Fee Waivers-Student Athletic Fees","R"]
[407310,"Fee Waivers-Student Athletic Fees-Fall","R",null,null,null,407310,"Fee Waivers-Student Athletic Fees-Fall",null,"4073xx","Institution Discretion","R"]
[407320,"Fee Waivers-Student Athletic Fees-Spring","R",null,null,null,407320,"Fee Waivers-Student Athletic Fees-Spring",null,null,"Account Removed"]
[407330,"Fee Waivers-Student Athletic Fees-Summer","R",null,null,null,407330,"Fee Waivers-Student Athletic Fees-Summer",null,null,"Account Removed"]
[407400,"Other Student Athletic Fees","R",null,null,null,407400,"Other Student Athletic Fees",null,407400,"Other Student Athletic Fees","R"]
[null,null,null,null,null,null,null,null,null,"4074xx","Institution Discretion","R"]
["408000","Student Activity Fees","R","Y",null,null,"408000","Student Activity Fees",null,"408000","Student Activity Fees","R","Y"]
["408100","Student Activity Fees","R",null,null,null,"408100","Student Activity Fees",null,"408100","Student Activity Fees","R"]
[408110,"Student Activity Fees-Fall","R",null,null,null,408110,"Student Activity Fees-Fall",null,"4081xx","Institution Discretion","R"]
[408120,"Student Activity Fees-Spring","R",null,null,null,408120,"Student Activity Fees-Spring",null,null,"Account Removed"]
[408130,"Student Activity Fees-Summer","R",null,null,null,408130,"Student Activity Fees-Summer",null,null,"Account Removed"]
[408300,"Fee Waivers-Student Activity Fees/Rec Fees","R",null,null,null,408300,"Fee Waivers-Student Activity Fees",null,408300,"Fee Waivers-Student Activity Fees","R"]
[408310,"Fee Waivers-Student Activity Fees-Fall","R",null,null,null,408310,"Fee Waivers-Student Activity Fees-Fall",null,"4083xx","Institution Discretion","R"]
[408320,"Fee Waivers-Student Activity Fees-Spring","R",null,null,null,408320,"Fee Waivers-Student Activity Fees-Spring",null,null,"Account Removed"]
[408330,"Fee Waivers-Student Activity Fees-Summer","R",null,null,null,408330,"Fee Waivers-Student Activity Fees-Summer",null,null,"Account Removed"]
[408340,"Fee Waivers-Student Activity Fee","R",null,null,null,408340,"Fee Waivers-Student Activity Fee",null,null,"Account Removed"]
[408350,"Fee Waiv-Rec Fees-Fall","R",null,null,null,408350,"Fee Waiv-Rec Fees-Fall",null,null,"Account Removed"]
[408360,"Fee Waiv-Rec Fees-Spr","R",null,null,null,408360,"Fee Waiv-Rec Fees-Spr",null,null,"Account Removed"]
[408370,"Fee Waiv-Rec Fees-Sum","R",null,null,null,408370,"Fee Waiv-Rec Fees-Sum",null,null,"Account Removed"]
[408380,"Fee Waivers-Recreation Fee","R",null,null,null,408380,"Fee Waivers-Recreation Fee",null,null,"Account Removed"]
["408400","Other Student Activity Fees","R",null,null,null,"408400","Other Student Activity Fees/Waivers (Fund 13000)",null,"408400","Other Student Activity Fees/Waivers (Fund 13000)","R"]
[408405,"Recreation Center & Wellness Fee","R",null,null,null,408405,"Mandatory International Fee",null,408405,"Mandatory International Fee","R",null,"Renamed / Moved from 408505"]
[408410,"Recreation Center-Fall","R",null,null,null,408410,"Fee Waiv-Mandatory International Fee ",null,408410,"Fee Waiv-Mandatory International Fee ","R",null,"Renamed / Moved from 408510"]
[408420,"Recreation Center-Spring","R",null,null,null,408420,"Recreation Center-Spring",null,"4084xx","Institution Discretion","R"]
[408430,"Recreation Center-Summer","R",null,null,null,408430,"Recreation Center-Summer",null,null,"Account Removed"]
[408440,"Recreation Center Fee","R",null,null,null,408440,"Recreation Center Fee",null,null,"Account Removed"]
[408450,"Fee Waiv-Recreation Center Fee ","R",null,null,null,408450,"Fee Waiv-Recreation Center Fee ",null,null,"Account Removed"]
[408460,"Wellness Fee","R",null,null,null,408460,"Wellness Fee",null,null,"Account Removed"]
[408470,"Fee Wavier-Wellness Fee ","R",null,null,null,408470,"Fee Wavier-Wellness Fee ",null,null,"Account Removed"]
[408480,"Fee Waiv-Recreation Center & Wellness Fee ","R",null,null,null,408480,"Fee Waiv-Recreation Center & Wellness Fee ",null,null,"Account Removed"]
["408500","Other Mandatory Fees","R","Y",null,null,"408500","Other Mandatory Fees  (Board Approved)",null,"408500","Other Mandatory Fees  (Board Approved)","R"]
[408501,"MOWR Fee","R",null,null,null,408501,"MOWR Fee",null,408501,"MOWR Fee","R"]
[408502,"Fee Waiver - MOWR","R",null,null,null,408502,"Fee Waiver - MOWR",null,408502,"Fee Waiver - MOWR","R"]
[null,null,null,null,null,null,null,null,null,"4085xx","Institution Discretion","R"]
[408505,"Mandatory International Fee","R",null,null,null,null,null,null,null,"Account Moved to 408405"]
[408510,"Fee Waiv-Mandatory International Fee ","R",null,null,null,null,null,null,null,"Account Moved to 408410"]
[null,null,null,null,null,null,"408600","Institutional Fee",null,"408600","Institutional Fee","R",null,"Section moved from 4098xx"]
[null,null,null,null,null,null,408601,"Institutional Fee",null,408601,"Institutional Fee","R"]
[null,null,null,null,null,null,408602,"Fee Waiver-Institutional Fee",null,408602,"Fee Waiver-Institutional Fee","R"]
[null,null,null,null,null,null,null,null,null,"4086xx","Institution Discretion","R"]
["409000","Other Fees","R","Y",null,null,"409000","Other Fees",null,"409000","Other Fees","R","Y"]
[409100,"Late Registration Fee","R",null,null,null,409100,"Late Registration Fee",null,409100,"Late Registration Fee","R"]
[409101,"Fee Waiver-Late Fees","R",null,null,null,409101,"Fee Waiver-Late Fees",null,"4091xx","Institution Discretion","R"]
["409200","Distance Education Fee","R",null,null,null,"409200","Lab/Supplemental Course Material Fees",null,"409200","Lab/Supplemental Course Material Fees","R",null,"Renamed"]
[409210,"Distance Education Fee-Fall","R",null,null,null,409210,"Distance Education Fee-Fall",null,"4092xx","Institution Discretion","R"]
[409220,"Distance Education Fee-Spring","R",null,null,null,409220,"Distance Education Fee-Spring",null,null,"Account Removed"]
[409230,"Distance Education Fee-Summer","R",null,null,null,409230,"Distance Education Fee-Summer",null,null,"Account Removed"]
[409300,"Application Fees","R",null,null,null,409300,"Application Fees",null,409300,"Application Fees","R"]
[409303,"Application Fees-Housing","R",null,null,null,409303,"Application Fees-Housing",null,"4093xx","Institution Discretion","R"]
[409305,"Forfeited Housing Deposit","R",null,null,null,409305,"Forfeited Housing Deposit",null,null,"Account Removed"]
["409400","Applied Music Fees","R",null,null,null,"409400","Applied Music Fees",null,null,"Account Removed"]
["409490","Recreation and Intramural Fees","R",null,null,null,"409490","Recreation and Intramural Fees",null,null,"Account Removed"]
["409500","Applied Instruction-Other Fee","R",null,null,null,"409500","Applied Instruction-Other Fee",null,null,"Account Removed"]
[409520,"Studio Fee","R",null,null,null,409520,"Studio Fee",null,null,"Account Removed"]
[409600,"Transcript Fee","R",null,null,null,409600,"Transcript Fee",null,409600,"Transcript Fee","R"]
[409700,"Student Returned Checks Fee","R",null,null,null,409700,"Student Returned Checks Fee",null,409700,"Student Returned Checks Fee","R"]
["409800","Institutional Fee","R",null,null,null,null,null,null,null,"Moved to 408600"]
[409815,"Institutional Fee","R",null,null,null,null,null,null,null,"Moved to 408601"]
[409830,"Fee Waiver-Institutional Fee","R",null,null,null,null,null,null,null,"Moved to 408602"]
["409900","Student Fees-Other","R",null,null,null,"409900","Student Fees-Other",null,"409900","Student Fees-Other","R"]
["409901","Greens/Golf Fees","R",null,null,null,"409901","Greens/Golf Fees",null,"4099xx","Institution Discretion","R"]
["409902","Geology Fee","R",null,null,null,"409902","Geology Fee",null,null,"Account Removed"]
[409904,"Clinical Lab Fees","R",null,null,null,409904,"Clinical Lab Fees",null,null,"Account Removed"]
["409903","Lab Fees","R",null,null,null,"409903","Lab Fees",null,null,"Account Removed"]
["409905","Campus Card Fees","R",null,null,null,"409905","Campus Card Fees",null,null,"Account Removed"]
[409906,"Culinary Fees","R",null,null,null,409906,"Culinary Fees",null,null,"Account Removed"]
["409907","Nursing Program Testing Fees","R",null,null,null,"409907","Nursing Program Testing Fees",null,null,"Account Removed"]
["409908","Student Fees - Science Lab","R",null,null,null,"409908","Student Fees - Science Lab",null,null,"Account Removed"]
["409909","Compass Retesting Fees","R",null,null,null,"409909","Compass Retesting Fees",null,null,"Account Removed"]
["409910","Test Fees","R",null,null,null,"409910","Test Fees",null,null,"Account Removed"]
["409911","Flight Fees","R",null,null,null,"409911","Flight Fees",null,null,"Account Removed"]
["409912","Simulator Fees","R",null,null,null,"409912","Simulator Fees",null,null,"Account Removed"]
["409913","PE Lab Fee","R",null,null,null,"409913","PE Lab Fee",null,null,"Account Removed"]
["409914","Student Center Fee","R",null,null,null,"409914","Student Center Fee",null,null,"Account Removed"]
["409915","Drug Testing Fee ","R",null,null,null,"409915","Drug Testing Fee ",null,null,"Account Removed"]
[409916,"Portfolio Assessment Fee","R",null,null,null,409916,"Portfolio Assessment Fee",null,null,"Account Removed"]
["409917","Biology Field Studies Fees","R",null,null,null,"409917","Biology Field Studies Fees",null,null,"Account Removed"]
["409918","Photography Fees","R",null,null,null,"409918","Photography Fees",null,null,"Account Removed"]
["409919","Georgia History Fees","R",null,null,null,"409919","Georgia History Fees",null,null,"Account Removed"]
["409920","Graduation Fees","R",null,null,null,"409920","Graduation Fees",null,null,"Account Removed"]
["409921","Aviation Lab/Program Fees","R",null,null,null,"409921","Aviation Lab/Program Fees",null,null,"Account Removed"]
["409922","Education Program Fees","R",null,null,null,"409922","Education Program Fees",null,null,"Account Removed"]
["409923","FR Middle Grades Other","R",null,null,null,"409923","FR Middle Grades Other",null,null,"Account Removed"]
["409924","FR ESOL Other","R",null,null,null,"409924","FR ESOL Other",null,null,"Account Removed"]
[409925,"Student Teaching Fee","R",null,null,null,409925,"Student Teaching Fee",null,null,"Account Removed"]
["409927","INACTIVE 3/30/2015  - VA Reporting Fee (USE ACCOUNT 494500)","R",null,null,null,"409927","INACTIVE 3/30/2015  - VA Reporting Fee (USE ACCOUNT 494500)",null,null,"Account Removed"]
["409928","HSDA Service Learning Course","R",null,null,null,"409928","HSDA Service Learning Course",null,null,"Account Removed"]
["409929","Life Guard Training Fees","R",null,null,null,"409929","Life Guard Training Fees",null,null,"Account Removed"]
["409930","Field Placement ","R",null,null,null,"409930","Field Placement ",null,null,"Account Removed"]
["409934","Modern Language Fee","R",null,null,null,"409934","Modern Language Fee",null,null,"Account Removed"]
["409935","Foundations of Leadership Fee","R",null,null,null,"409935","Foundations of Leadership Fee",null,null,"Account Removed"]
["409940","Art Fees","R",null,null,null,"409940","Art Fees",null,null,"Account Removed"]
["409941","Art Fees Tier Two ","R",null,null,null,"409941","Art Fees Tier Two ",null,null,"Account Removed"]
["409942","Natural Science Lab Fees","R",null,null,null,"409942","Natural Science Lab Fees",null,null,"Account Removed"]
["409943","Health Science Lab Fees","R",null,null,null,"409943","Health Science Lab Fees",null,null,"Account Removed"]
["409944","Gross Anatomy Fees","R",null,null,null,"409944","Gross Anatomy Fees",null,null,"Account Removed"]
["409945","Other Intl Affairs Fr Rev","R",null,null,null,"409945","Other Intl Affairs Fr Rev",null,null,"Account Removed"]
["409946","Non Mandatory - International Student Fee","R",null,null,null,"409946","Non Mandatory - International Student Fee",null,null,"Account Removed"]
["409947","Human Services Delivery","R",null,null,null,"409947","Human Services Delivery",null,null,"Account Removed"]
["409948","Social Sciences-P 5 Fees","R",null,null,null,"409948","Social Sciences-P 5 Fees",null,null,"Account Removed"]
["409950","Bowling Fees","R",null,null,null,"409950","Bowling Fees",null,null,"Account Removed"]
["409951","CPR-First Aid Fees","R",null,null,null,"409951","CPR-First Aid Fees",null,null,"Account Removed"]
["409952","Horseback Riding Fees","R",null,null,null,"409952","Horseback Riding Fees",null,null,"Account Removed"]
["409953","Karate Fees","R",null,null,null,"409953","Karate Fees",null,null,"Account Removed"]
["409954","Rock Climbing-Rappelling Fees","R",null,null,null,"409954","Rock Climbing-Rappelling Fees",null,null,"Account Removed"]
["409955","Scuba Fees","R",null,null,null,"409955","Scuba Fees",null,null,"Account Removed"]
["409956","Wilderness Survival Fees","R",null,null,null,"409956","Wilderness Survival Fees",null,null,"Account Removed"]
["409957","Yoga Fees","R",null,null,null,"409957","Yoga Fees",null,null,"Account Removed"]
[409960,"Campus Infrastructure & Improvement Fee","R",null,null,null,409960,"Campus Infrastructure & Improvement Fee",null,null,"Account Removed"]
[409961,"Miscellaneous Fee","R",null,null,null,409961,"Miscellaneous Fee",null,null,"Account Removed"]
[409965,"Late Payment Fee","R",null,null,null,409965,"Late Payment Fee",null,null,"Account Removed"]
["409970","Fee-Orientation","R",null,null,null,"409970","Fee-Orientation",null,null,"Account Removed"]
["409971","Fee Waiver-Orientation Fee","R",null,null,null,"409971","Fee Waiver-Orientation Fee",null,null,"Account Removed"]
["409972","GAMES-Orientation","R",null,null,null,"409972","GAMES-Orientation",null,null,"Account Removed"]
["409973","Online IT Fee","R",null,null,null,"409973","Online IT Fee",null,null,"Account Removed"]
["409974","Field Internship Fee","R",null,null,null,"409974","Field Internship Fee",null,null,"Account Removed"]
["409983","Waiver-Lab Fees","R",null,null,null,"409983","Waiver-Lab Fees",null,null,"Account Removed"]
["409985","Waiver-Campus Card Fees","R",null,null,null,"409985","Waiver-Campus Card Fees",null,null,"Account Removed"]
["409987","Waiver-Nursing Testing Fees","R",null,null,null,"409987","Waiver-Nursing Testing Fees",null,null,"Account Removed"]
[409988,"Waiver - Student Center Fees","R",null,null,null,409988,"Waiver - Student Center Fees",null,null,"Account Removed"]
["409998","Allowance for Doubtful Revenue - Tuition and Fees","R",null,null,null,"409998","Allowance for Doubtful Revenue - Tuition and Fees",null,"409998","Allowance for Doubtful Revenue - Tuition and Fees","R"]
["409999","Sponsored and Unsponsored Scholarships","R",null,null,null,"409999","Sponsored and Unsponsored Scholarships",null,"409999","Sponsored and Unsponsored Scholarships","R"]
["411000","Federal Appropriations","R","Y",null,null,"411000","Federal Appropriations",null,"411000","Federal Appropriations","R","Y"]
["411100","Federal Appropriations","R",null,null,null,"411100","Federal Appropriations",null,"411100","Federal Appropriations","R"]
["411190","Federal Appropriations-NonExch","R",null,null,null,"411190","Federal Appropriations-NonExch",null,"4111xx","Institution Discretion","R"]
["413000","Appropriations-Other","R","Y",null,null,"413000","Appropriations-Other",null,"413000","Appropriations-Other","R","Y"]
[413100,"Other Appropriations","R",null,null,null,413100,"Other Appropriations",null,413100,"Other Appropriations","R"]
[413190,"Other Appropriations-NonExch","R",null,null,null,413190,"Other Appropriations-NonExch",null,"4131xx","Institution Discretion","R"]
["414998","Allowance for Doubtful Revenue - Appropriations","R",null,null,null,"414998","Allowance for Doubtful Revenue - Appropriations",null,null,"Account Removed"]
["421000","Federal Grants & Contracts","R","Y",null,null,"421000","Federal Grants & Contracts",null,"421000","Federal Grants & Contracts","R","Y"]
[null,null,null,null,null,null,null,null,null,"4211xx","Institution Discretion","R"]
[421100,"Federal Pell Grants","R",null,null,null,421100,"Federal Pell Grants",null,null,"Account Removed"]
[421200,"Federal SEOG Grants","R",null,null,null,421200,"Federal SEOG Grants",null,null,"Account Removed"]
[421300,"Fed College Work Study Program","R",null,null,null,421300,"Fed College Work Study Program",null,null,"Account Removed"]
[421400,"Federal Direct Student Loans - valid through FY 2005","R",null,null,null,421400,"Federal Direct Student Loans - valid through FY 2005",null,null,"Account Removed"]
["421500","Federal Stimulus - Operating","R",null,null,null,"421500","Federal Stimulus - Operating",null,"421500","Federal Stimulus - Operating","R"]
["421900","Other Federal Grants & Contracts","R",null,null,null,"421900","Other Federal Grants & Contracts",null,"421900","Other Federal Grants & Contracts","R"]
[null,null,null,null,null,null,null,null,null,"4219xx","Institution Discretion","R"]
["422000","State Grants & Contracts","R","Y",null,null,"422000","State Grants & Contracts",null,"422000","State Grants & Contracts","R","Y"]
[422100,"State Hope Scholarships  - valid through FY 2005","R",null,null,null,422100,"State Hope Scholarships  - valid through FY 2005",null,null,"Account Removed"]
[422200,"Georgia Pre-Kindergarten","R",null,null,null,422200,"Georgia Pre-Kindergarten",null,422200,"Georgia Pre-Kindergarten","R"]
["422300","MOWR Books","R",null,null,null,"422300","MOWR Books",null,"422300","MOWR Books","R"]
["422900","Other State Grants & Contracts","R",null,null,null,"422900","Other State Grants & Contracts",null,"422900","Other State Grants & Contracts","R"]
[null,null,null,null,null,null,null,null,null,"4229xx","Institution Discretion","R"]
[null,null,null,null,null,null,"423000","Local Grants & Contracts",null,"423000","Local Grants & Contracts","R","Y"]
["423000","Local Grants & Contracts","R","Y",null,null,"423100","Local Grants & Contracts",null,"423100","Local Grants & Contracts","R"]
["423100","Local Grants & Contracts","R",null,null,null,null,null,null,"4231xx","Institution Discretion","R"]
["424000","Private Grants & Contracts","R","Y",null,null,"424000","Private Grants & Contracts",null,"424000","Private Grants & Contracts","R","Y"]
[424100,"Private Grants & Contracts","R",null,null,null,424100,"Private Grants & Contracts",null,424100,"Private Grants & Contracts","R"]
[null,null,null,null,null,null,null,null,null,"4241xx","Institution Discretion","R"]
["425998","Allowance for Doubtful Revenue - Grants and Contracts","R",null,null,null,"425998","Allowance for Doubtful Revenue - Grants and Contracts",null,"425998","Allowance for Doubtful Revenue - Grants and Contracts","R"]
["431000","Loan Activity","R","Y",null,null,"431000","Loan Activity",null,"431000","Loan Activity","R","Y"]
["431100","Loan Interest - Operating","R",null,null,null,"431100","Loan Interest - Operating",null,"431100","Loan Interest - Operating","R"]
[null,null,null,null,null,null,null,null,null,"4311xx","Institution Discretion","R"]
["431200","Loan Collection Cost- Operating","R",null,null,null,"431200","Loan Collection Cost- Operating",null,"431200","Loan Collection Cost- Operating","R"]
[null,null,null,null,null,null,null,null,null,"4312xx","Institution Discretion","R"]
["431300","Loan Fees - Operating","R",null,null,null,"431300","Loan Fees - Operating",null,"431300","Loan Fees - Operating","R"]
[null,null,null,null,null,null,null,null,null,"4313xx","Institution Discretion","R"]
["441000","Sales & Service Fees","R","Y",null,null,"441000","Sales & Service Fees (Fund 14000)",null,"441000","Sales & Service Fees (Fund 14000)","R","Y"]
["441100","Continuing Education Course Fees","R",null,null,null,"441100","Continuing Education Course Fees",null,"441100","Continuing Education Course Fees","R"]
["441147","CE-Physical Therapy","R",null,null,null,"441147","CE-Physical Therapy",null,"4411xx","Institution Discretion","R"]
["441150","CE-School of Education","R",null,null,null,"441150","CE-School of Education",null,null,"Account Removed"]
["441152","CE-College of Education Field Placement","R",null,null,null,"441152","CE-College of Education Field Placement",null,null,"Account Removed"]
["441155","CE-Summer Honors","R",null,null,null,"441155","CE-Summer Honors",null,null,"Account Removed"]
["441157","CE-School of Business","R",null,null,null,"441157","CE-School of Business",null,null,"Account Removed"]
["441170","CE-Planetarium Fees","R",null,null,null,"441170","CE-Planetarium Fees",null,null,"Account Removed"]
["441180","CE-Publishing","R",null,null,null,"441180","CE-Publishing",null,null,"Account Removed"]
["441190","CE-Rifle Corps","R",null,null,null,"441190","CE-Rifle Corps",null,null,"Account Removed"]
["441200","CE-Special. Cert. Training Fee","R",null,null,null,"441200","CE-Special. Cert. Training Fee",null,null,"Account Removed"]
["441300","CE-Testing Service Fees","R",null,null,null,"441300","CE-Testing Service Fees",null,null,"Account Removed"]
[441900,"Other Sales & Services Fees","R",null,null,null,441900,"Other Sales & Services Fees",null,441900,"Other Sales & Services Fees","R"]
["441901","Copy Machines-Charges","R",null,null,null,"441901","Copy Machines-Charges",null,"4419xx","Institution Discretion","R"]
["441905","Conferencing Revenue","R",null,null,null,"441905","Conferencing Revenue",null,null,"Account Removed"]
["441910","Department Sales/Facilities","R",null,null,null,"441910","Department Sales/Facilities",null,null,"Account Removed"]
["441912","Wellness Ctr Community Dues","R",null,null,null,"441912","Wellness Ctr Community Dues",null,null,"Account Removed"]
["441930","Post Office Keys","R",null,null,null,"441930","Post Office Keys",null,null,"Account Removed"]
["441935","Transportation System-Van","R",null,null,null,"441935","Transportation System-Van",null,null,"Account Removed"]
["441940","Non-Student Parking","R",null,null,null,"441940","Non-Student Parking",null,null,"Account Removed"]
[441951,"Help Desk (USO ONLY)","R",null,null,null,441951,"Help Desk (USO ONLY)",null,null,"Account Removed"]
["442000","Fines","R","Y",null,null,"442000","Fines",null,"442000","Fines","R","Y"]
["442100","Library Fines","R",null,null,null,"442100","Fines",null,"442100","Fines","R"]
[442105,"Library Book Replacements","R",null,null,null,442105,"Library Book Replacements",null,"4421xx","Institution Discretion","R"]
[442115,"Lost Book Fines ","R",null,null,null,442115,"Lost Book Fines ",null,null,"Account Removed"]
["442900","Other Fines","R",null,null,null,"442900","Other Fines",null,null,"Account Removed"]
["442901","Traffic Fines","R",null,null,null,"442901","Traffic Fines",null,null,"Account Removed"]
["442902","Late LaptopFines","R",null,null,null,"442902","Late LaptopFines",null,null,"Account Removed"]
["442903","Residence Hall Fines","R",null,null,null,"442903","Residence Hall Fines",null,null,"Account Removed"]
["442904","Student Conduct Fines","R",null,null,null,"442904","Student Conduct Fines",null,null,"Account Removed"]
["442905","Athletic Damage Fines","R",null,null,null,"442905","Athletic Damage Fines",null,null,"Account Removed"]
["442910","Parking Operation Fines","R",null,null,null,"442910","Parking Operation Fines",null,null,"Account Removed"]
["442940","Textbook Rental Fines","R",null,null,null,"442940","Textbook Rental Fines",null,null,"Account Removed"]
["449000","Other Educational Sales & Services","R","Y",null,null,"449000","Other Educational Sales & Services",null,"449000","Other Educational Sales & Services","R","Y"]
["449100","Other Educational Sales & Services","R",null,null,null,"449100","Other Educational Sales & Services",null,"449100","Other Educational Sales & Services","R"]
[null,null,null,null,null,null,null,null,null,"4491xx","Institution Discretion","R"]
["451000","Rents","R","Y",null,null,"451000","Rents",null,"451000","Rents","R","Y"]
["451100","Rents","R",null,null,null,"451100","Rents - Residential Housing",null,"451100","Rents - Residential Housing","R"]
["451101","Rents-Res Hall-Application Fee","R",null,null,null,"451101","Rents-Res Hall-Application Fee",null,"4511xx","Institution Discretion","R"]
["451102","Rents-Residence Halls","R",null,null,null,"451102","Rents-Residence Halls",null,null,"Account Removed"]
["451103","Rents-Res Hall-Non Student","R",null,null,null,"451103","Rents-Res Hall-Non Student",null,null,"Account Removed"]
["451105","Rents-Res Hall-Faculty & Staff","R",null,null,null,"451105","Rents-Res Hall-Faculty & Staff",null,null,"Account Removed"]
["451108","Res Halls Deposit Forteitures","R",null,null,null,"451108","Res Halls Deposit Forteitures",null,null,"Account Removed"]
["451109","Rents-Apartments-Faculty&Staff","R",null,null,null,"451109","Rents-Apartments-Faculty&Staff",null,null,"Account Removed"]
["451110","Rents-Houses-Faculty&Staff","R",null,null,null,"451110","Rents-Houses-Faculty&Staff",null,null,"Account Removed"]
["451111","Rents-Retail Space","R",null,null,null,"451111","Rents-Retail Space",null,null,"Account Removed"]
["451112","Rents-Vehicles","R",null,null,null,"451112","Rents-Vehicles",null,null,"Account Removed"]
["451114","Rents-Damages","R",null,null,null,"451114","Rents-Damages",null,null,"Account Removed"]
["451115","Rents-Student Lockers","R",null,null,null,"451115","Rents-Student Lockers",null,null,"Account Removed"]
["451120","Rents-Facilities","R",null,null,null,"451120","Rents-Facilities",null,null,"Account Removed"]
["451121","Rents-Facilities-Gymnasium","R",null,null,null,"451121","Rents-Facilities-Gymnasium",null,null,"Account Removed"]
["451125","Rents-Student Transport System","R",null,null,null,"451125","Rents-Student Transport System",null,null,"Account Removed"]
["451130","Rents-Res Hall-Waiver","R",null,null,null,"451130","Rents-Res Hall-Waiver",null,null,"Account Removed"]
["451133","Rents-RA Res Hall-Waiver","R",null,null,null,"451133","Rents-RA Res Hall-Waiver",null,null,"Account Removed"]
["451140","Rents-Cap And Gown","R",null,null,null,"451140","Rents-Cap And Gown",null,null,"Account Removed"]
[451150,"Rents-Residence Halls-Cadet","R",null,null,null,451150,"Rents-Residence Halls-Cadet",null,null,"Account Removed"]
[451151,"Rents-Residence Halls-Non Cadet","R",null,null,null,451151,"Rents-Residence Halls-Non Cadet",null,null,"Account Removed"]
[451190,"P3 Project Base Rent","R",null,null,null,451190,"P3 Project Base Rent",null,451190,"P3 Project Base Rent","R"]
[451191,"P3 Project Retained Services Rent","R",null,null,null,451191,"P3 Project Retained Services Rent",null,451191,"P3 Project Retained Services Rent","R"]
["451199","Allowance Doubtful Rev-ResHall","R",null,null,null,"451199","Allowance Doubtful Rev-ResHall",null,null,"Account Removed"]
[null,null,null,null,null,null,451200,"Rents - Other",null,451200,"Rents - Other","R"]
[null,null,null,null,null,null,null,null,null,"4512xx","Institution Discretion","R"]
["452000","Sales","R","Y",null,null,"452000","Sales",null,"452000","Sales","R","Y"]
["452100","Sales","R",null,null,null,"452100","Sales  - Stores and Shops (Fund 12230)",null,"452100","Sales  - Stores and Shops (Fund 12230)","R"]
["452101","Sales-Snack Bar","R",null,null,null,"452101","Commissions - Outsourced Operations",null,"452101","Commissions - Outsourced Operations","R",null,"Renamed"]
["452102","Sales-Cafeteria","R",null,null,null,"452102","Sales-Cafeteria",null,"4521xx","Institution Discretion","R"]
["452103","Sales-Cafeteria-Sum","R",null,null,null,"452103","Sales-Cafeteria-Sum",null,null,"Account Removed"]
["452104","Sales-Cafeteria-Fall","R",null,null,null,"452104","Sales-Cafeteria-Fall",null,null,"Account Removed"]
["452105","Sales-Cafeteria-Spr","R",null,null,null,"452105","Sales-Cafeteria-Spr",null,null,"Account Removed"]
[452108,"Sales - Cafeteria Waivers","R",null,null,null,452108,"Sales - Cafeteria Waivers",null,null,"Account Removed"]
[452110,"Sales-Catering Taxable","R",null,null,null,452110,"Sales-Catering Taxable",null,null,"Account Removed"]
[452115,"Sales-Catering Non Taxable","R",null,null,null,452115,"Sales-Catering Non Taxable",null,null,"Account Removed"]
["452120","Sales-Bookstore-Textbooks","R",null,null,null,"452120","Sales-Bookstore-Textbooks",null,null,"Account Removed"]
["452121","Sales-Bookstore-Textbooks-Nontax","R",null,null,null,"452121","Sales-Bookstore-Textbooks-Nontax",null,null,"Account Removed"]
["452122","Sales-Bookstore-Textbooks-New","R",null,null,null,"452122","Sales-Bookstore-Textbooks-New",null,null,"Account Removed"]
["452123","Sales-Bookstore-Textbook-New-Nontax","R",null,null,null,"452123","Sales-Bookstore-Textbook-New-Nontax",null,null,"Account Removed"]
["452124","Sales-Bookstore-Textbooks-Used","R",null,null,null,"452124","Sales-Bookstore-Textbooks-Used",null,null,"Account Removed"]
["452125","Sales-Bookstore-Textbooks-Used-Nontax","R",null,null,null,"452125","Sales-Bookstore-Textbooks-Used-Nontax",null,null,"Account Removed"]
[452126,"Sales-Bookstore-Financial Aid","R",null,null,null,452126,"Sales-Bookstore-Financial Aid",null,null,"Account Removed"]
[452127,"Sales-Bookstore-Rental Books","R",null,null,null,452127,"Sales-Bookstore-Rental Books",null,null,"Account Removed"]
[452128,"Sales-Bookstore-Digital Books","R",null,null,null,452128,"Sales-Bookstore-Digital Books",null,null,"Account Removed"]
["452129","Sales-Online Textbooks-Nontax","R",null,null,null,"452129","Sales-Online Textbooks-Nontax",null,null,"Account Removed"]
["452130","Sales-Bookstore-Supplies","R",null,null,null,"452130","Sales-Bookstore-Supplies",null,null,"Account Removed"]
["452131","Sales-Bookstore-Supplies-Nontax","R",null,null,null,"452131","Sales-Bookstore-Supplies-Nontax",null,null,"Account Removed"]
[452132,"Sales-Bookstore-Food-Nontax","R",null,null,null,452132,"Sales-Bookstore-Food-Nontax",null,null,"Account Removed"]
[452133,"Sales-Bookstore-Specialities","R",null,null,null,452133,"Sales-Bookstore-Specialities",null,null,"Account Removed"]
["452134","Sales-Bookstore-Apparel","R",null,null,null,"452134","Sales-Bookstore-Apparel",null,null,"Account Removed"]
["452135","Sales-Bookstore-Nontax","R",null,null,null,"452135","Sales-Bookstore-Nontax",null,null,"Account Removed"]
["452136","Sales-Bookstore-Cap,gowns & Diplomas","R",null,null,null,"452136","Sales-Bookstore-Cap,gowns & Diplomas",null,null,"Account Removed"]
["452137","Sales-Bookstore-Food","R",null,null,null,"452137","Sales-Bookstore-Food",null,null,"Account Removed"]
["452138","Sales-Bookstore-SCT Textbooks","R",null,null,null,"452138","Sales-Bookstore-SCT Textbooks",null,null,"Account Removed"]
["452139","Sales-Bookstore-Trade Books","R",null,null,null,"452139","Sales-Bookstore-Trade Books",null,null,"Account Removed"]
["452141","Sales-Bookstore-Trade Books-NonTax","R",null,null,null,"452141","Sales-Bookstore-Trade Books-NonTax",null,null,"Account Removed"]
["452142","Sales-Bookstore-Misc","R",null,null,null,"452142","Sales-Bookstore-Misc",null,null,"Account Removed"]
["452143","Sales-Bookstore-Misc-Nontax","R",null,null,null,"452143","Sales-Bookstore-Misc-Nontax",null,null,"Account Removed"]
["452144","Sales-Bookstore ","R",null,null,null,"452144","Sales-Bookstore ",null,null,"Account Removed"]
["452145","Commissions-Bookstore","R",null,null,null,"452145","Commissions-Bookstore",null,null,"Account Removed"]
["452146","Commissions-Book Buy Back","R",null,null,null,"452146","Commissions-Book Buy Back",null,null,"Account Removed"]
[452150,"Sales-Bookstore-Computers","R",null,null,null,452150,"Sales-Bookstore-Computers",null,null,"Account Removed"]
[452151,"Sales-Bookstore-Computer Repairs","R",null,null,null,452151,"Sales-Bookstore-Computer Repairs",null,null,"Account Removed"]
[452152,"Sales-Bookstore-Consignment","R",null,null,null,452152,"Sales-Bookstore-Consignment",null,null,"Account Removed"]
["452158","Sales-Wholesale","R",null,null,null,"452158","Sales-Wholesale",null,null,"Account Removed"]
["452200","Vending","R",null,null,null,"452200","Sales - Food Services",null,"452200","Sales - Food Services","R",null,"Renamed"]
["452201","Sales-Campus Vending Machines","R",null,null,null,"452201","Commissions - Outsourced Operations",null,"452201","Commissions - Outsourced Operations","R",null,"Renamed"]
["452202","Commissions-Vending Machines","R",null,null,null,"452202","Commissions-Vending Machines",null,"4522xx","Institution Discretion","R"]
["452210","Commissions-Food Sales","R",null,null,null,"452210","Commissions-Food Sales",null,null,"Account Removed"]
["452211","Commissions-Café","R",null,null,null,"452211","Commissions-Café",null,null,"Account Removed"]
["452212","Commissions-Snack Bar","R",null,null,null,"452212","Commissions-Snack Bar",null,null,"Account Removed"]
["452213","Commissions-Meal Plan","R",null,null,null,"452213","Commissions-Meal Plan",null,null,"Account Removed"]
["452214","Commissions-Special Events","R",null,null,null,"452214","Commissions-Special Events",null,null,"Account Removed"]
["452215","Commissions-Other","R",null,null,null,"452215","Commissions-Other",null,null,"Account Removed"]
["452216","Commissions-Snack Bar-NonTax","R",null,null,null,"452216","Commissions-Snack Bar-NonTax",null,null,"Account Removed"]
["452300","Sales-Athletics Events","R",null,null,null,"452300","Sales-Athletics ",null,"452300","Sales-Athletics ","R"]
["452306","Sales-Concessions-Athletics","R",null,null,null,"452306","Sales-Concessions-Athletics",null,"4523xx","Institution Discretion","R"]
["452310","Sales-Concessions ","R",null,null,null,"452310","Sales-Concessions ",null,null,"Account Removed"]
["452311","Sales-Ads-Mens Athletic Pr","R",null,null,null,"452311","Sales-Ads-Mens Athletic Pr",null,null,"Account Removed"]
["452312","Sales-Ads-Womens Program","R",null,null,null,"452312","Sales-Ads-Womens Program",null,null,"Account Removed"]
["452316","Sales-Bookstore Athletic Merch","R",null,null,null,"452316","Sales-Bookstore Athletic Merch",null,null,"Account Removed"]
["452317","Women's Soccer","R",null,null,null,"452317","Women's Soccer",null,null,"Account Removed"]
["452318","Women's Softball","R",null,null,null,"452318","Women's Softball",null,null,"Account Removed"]
["452319","Cheerleaders' Income","R",null,null,null,"452319","Cheerleaders' Income",null,null,"Account Removed"]
["452320","NCAA Revenue","R",null,null,null,"452320","NCAA Revenue",null,null,"Account Removed"]
["452321","Golf Tournament","R",null,null,null,"452321","Golf Tournament",null,null,"Account Removed"]
["452322","Soccer Income","R",null,null,null,"452322","Soccer Income",null,null,"Account Removed"]
["452323","Miscellaneous-Cross Country","R",null,null,null,"452323","Miscellaneous-Cross Country",null,null,"Account Removed"]
["452324","Rifle Team","R",null,null,null,"452324","Rifle Team",null,null,"Account Removed"]
["452325","Athletics Miscellaneous Income","R",null,null,null,"452325","Athletics Miscellaneous Income",null,null,"Account Removed"]
["452326","Championship Income","R",null,null,null,"452326","Championship Income",null,null,"Account Removed"]
["452327","Sports Communication Marketing","R",null,null,null,"452327","Sports Communication Marketing",null,null,"Account Removed"]
[null,null,null,null,null,null,452400,"Sales - ITS (USO Only)",null,452400,"Sales - ITS (USO Only)","R"]
[452430,"Sales-Int&Deploy Srv(USO ONLY)","R",null,null,null,452430,"Sales-Int&Deploy Srv(USO ONLY)",null,"4524xx","USO Discretion","R"]
[452433,"Sales-Oracle Softwar(USO ONLY)\n","R",null,null,null,452433,"Sales-Oracle Softwar(USO ONLY)\n",null,null,"Account Removed"]
[452435,"Sales - Peachnet (USO ONLY)\n","R",null,null,null,452435,"Sales - Peachnet (USO ONLY)\n",null,null,"Account Removed"]
[452437,"Sales - Banner (USO ONLY)\n","R",null,null,null,452437,"Sales - Banner (USO ONLY)\n",null,null,"Account Removed"]
[452438,"Sales - TouchNet (USO ONLY)\n","R",null,null,null,452438,"Sales - TouchNet (USO ONLY)\n",null,null,"Account Removed"]
[452439,"Sales - DegreeWorks (USO ONLY)\n","R",null,null,null,452439,"Sales - DegreeWorks (USO ONLY)\n",null,null,"Account Removed"]
[452440,"Sales - PeopleSoft (USO ONLY)\n","R",null,null,null,452440,"Sales - PeopleSoft (USO ONLY)\n",null,null,"Account Removed"]
[452441,"Sales - Luminis (USO ONLY)\n","R",null,null,null,452441,"Sales - Luminis (USO ONLY)\n",null,null,"Account Removed"]
[452444,"GALILEO Inter Libr (USO ONLY)\n","R",null,null,null,452444,"GALILEO Inter Libr (USO ONLY)\n",null,null,"Account Removed"]
[452445,"Resource Fee-GALIL(USO ONLY)\n","R",null,null,null,452445,"Resource Fee-GALIL(USO ONLY)\n",null,null,"Account Removed"]
[452450,"Sales - WebCT (USO ONLY)\n","R",null,null,null,452450,"Sales - WebCT (USO ONLY)\n",null,null,"Account Removed"]
[452451,"Sales-Banner Mgd Ser(USO ONLY)\n","R",null,null,null,452451,"Sales-Banner Mgd Ser(USO ONLY)\n",null,null,"Account Removed"]
[452452,"Sales - DegreeWorks (USO ONLY)\n","R",null,null,null,452452,"Sales - DegreeWorks (USO ONLY)\n",null,null,"Account Removed"]
["452500","Sales-Miscellaneous","R",null,null,null,"452500","Sales-Miscellaneous",null,"452500","Sales-Miscellaneous","R"]
["452511","Sales-Print Services","R",null,null,null,"452511","Sales-Print Services",null,"4525xx","Institution Discretion","R"]
["452512","Sales-Student Activty Board","R",null,null,null,"452512","Sales-Student Activty Board",null,null,"Account Removed"]
["452515","Fees-Recreational Equipment","R",null,null,null,"452515","Fees-Recreational Equipment",null,null,"Account Removed"]
["452520","Chorale","R",null,null,null,"452520","Chorale",null,null,"Account Removed"]
["452525","Fee-Rec Center-Employees","R",null,null,null,"452525","Fee-Rec Center-Employees",null,null,"Account Removed"]
["452528","Card-Replacement Charge","R",null,null,null,"452528","Card-Replacement Charge",null,null,"Account Removed"]
["452529","Card-Commission","R",null,null,null,"452529","Card-Commission",null,null,"Account Removed"]
["452530","Card-Student Meals","R",null,null,null,"452530","Card-Student Meals",null,null,"Account Removed"]
["452545","Sales-Post Office ","R",null,null,null,"452545","Sales-Post Office ",null,null,"Account Removed"]
["452600","Sales-Tickets","R",null,null,null,"452600","Sales-Tickets",null,null,"Account Removed"]
["452609","Sales-Tickets-Drama Series","R",null,null,null,"452609","Sales-Tickets-Drama Series",null,null,"Account Removed"]
["452610","Sales-Advertising","R",null,null,null,"452610","Sales-Advertising",null,null,"Account Removed"]
["452611","Sales-Movie Tickets","R",null,null,null,"452611","Sales-Movie Tickets",null,null,"Account Removed"]
["452612","Sales-Impromptu Players","R",null,null,null,"452612","Sales-Impromptu Players",null,null,"Account Removed"]
["452613","Sales-Fine Arts Performances","R",null,null,null,"452613","Sales-Fine Arts Performances",null,null,"Account Removed"]
["452614","Sales-Media","R",null,null,null,"452614","Sales-Media",null,null,"Account Removed"]
["452615","Sales-Institution TV Broadcast","R",null,null,null,"452615","Sales-Institution TV Broadcast",null,null,"Account Removed"]
[452700,"Sales-Taxable","R",null,null,null,452700,"Sales-Taxable",null,null,"Account Removed"]
[452710,"Sales-Nontax","R",null,null,null,452710,"Sales-Nontax",null,null,"Account Removed"]
[452800,"Royalties/Licenses","R",null,null,null,452800,"Royalties/Licenses",null,452800,"Royalties/Licenses","R"]
[null,null,null,null,null,null,null,null,null,"4528xx","Institution Discretion","R"]
["453000","Other Athletic Revenue","R","Y",null,null,"453000","Other Athletic Revenue",null,"453000","Other Athletic Revenue","R","Y"]
["453100","Other Athletic Revenue","R",null,null,null,"453100","Other Athletic Revenue",null,"453100","Other Athletic Revenue","R"]
["453101","Athletic Camps","R",null,null,null,453101,"Game Guarantees",null,453101,"Game Guarantees","R",null,"Renamed"]
["453102","Athletic Fee-Lab Fee (CPR)","R",null,null,null,"453102","Conference Participation Share (Example NCAA)",null,"453102","Conference Participation Share (Example NCAA)","R",null,"Renamed"]
["453103","Fees-Baseball Camps","R",null,null,null,"453103","Sponsorships",null,"453103","Sponsorships","R",null,"Renamed"]
["453110","Fees-BB Camp-Female","R",null,null,null,"453110","Fees-BB Camp-Female",null,"4531xx","Institution Discretion","R"]
["453120","Fees-BB Camp-Male","R",null,null,null,"453120","Fees-BB Camp-Male",null,null,"Account Removed"]
["453130","Fees-Soccer Camps","R",null,null,null,"453130","Fees-Soccer Camps",null,null,"Account Removed"]
["453140","Fees-Softball Camp","R",null,null,null,"453140","Fees-Softball Camp",null,null,"Account Removed"]
["453160","Foundation Athletic Supp","R",null,null,null,"453160","Foundation Athletic Supp",null,null,"Account Removed"]
["453170","Foundation Scholarships","R",null,null,null,"453170","Foundation Scholarships",null,null,"Account Removed"]
["454000","Other Health Service Revenue","R","Y",null,null,"454000","Other Health Service Revenue",null,"454000","Other Health Service Revenue","R","Y"]
["454100","Other Health Service Revenue","R",null,null,null,"454100","Health Service Revenue",null,"454100","Health Service Revenue","R"]
[null,null,null,null,null,null,null,null,null,"4541xx","Institution Discretion","R"]
["454200","Men's & Women's Health","R",null,null,null,"454200","Men's & Women's Health",null,null,"Account Removed"]
[460000,"Sales & Services of Hospitals","R","Y",null,null,460000,"Sales & Services of Hospitals",null,460000,"Sales & Services of Hospitals","R","Y"]
[null,null,null,null,null,null,null,null,null,"4600xx","Institution Discretion","R"]
["470000","Other Miscellaneous Revenues","R","Y",null,null,"470000","Other Miscellaneous Revenues",null,"470000","Other Miscellaneous Revenues","R","Y"]
[470100,"Other Miscellaneous Revenues","R",null,null,null,470100,"Other Miscellaneous Revenues",null,470100,"Other Miscellaneous Revenues","R"]
["470105","GSFIC MRRF","R",null,null,null,"470105","GSFIC MRRF",null,"4701xx","Institution Discretion","R"]
["470106","GSFIC Allotment","R",null,null,null,"470106","GSFIC Allotment",null,null,"Account Removed"]
["470109","Damages","R",null,null,null,"470109","Damages",null,null,"Account Removed"]
["470110","Fees-Copy Machines","R",null,null,null,"470110","Fees-Copy Machines",null,null,"Account Removed"]
["470115","Fees-Fax Machine","R",null,null,null,"470115","Fees-Fax Machine",null,null,"Account Removed"]
["470116","Fees-Printing","R",null,null,null,"470116","Fees-Printing",null,null,"Account Removed"]
["470117","Bookstore Supplies/Vending Items","R",null,null,null,"470117","Bookstore Supplies/Vending Items",null,null,"Account Removed"]
[470119,"Rebates (USO Only)","R",null,null,null,470119,"Rebates (USO Only)",null,null,"Account Removed"]
[470121,"Rebates-Medicare (USO Only)","R",null,null,null,470121,"Rebates-Medicare (USO Only)",null,null,"Account Removed"]
["470122","Comm-Special Events Sales ","R",null,null,null,"470122","Comm-Special Events Sales ",null,null,"Account Removed"]
[470125,"Other Fees - Resident Halls","R",null,null,null,470125,"Other Fees - Resident Halls",null,null,"Account Removed"]
[470150,"INACTIVE 3/30/2015  - VA Reporting Fees (USE ACCOUNT 494500)","R",null,null,null,470150,"INACTIVE 3/30/2015  - VA Reporting Fees (USE ACCOUNT 494500)",null,null,"Account Removed"]
["470160","Lapsed Agency Account","R",null,null,null,"470160","Lapsed Agency Account",null,null,"Account Removed"]
["470170","Fees-Administrative Fee","R",null,null,null,"470170","Fees-Administrative Fee",null,null,"Account Removed"]
["470180","Check Service Charges","R",null,null,null,"470180","Check Service Charges",null,null,"Account Removed"]
["470200","Vendor Refund","R",null,null,null,"470200","Vendor Refund",null,null,"Account Removed"]
["470210","Duplicate ID Charges","R",null,null,null,"470210","Duplicate ID Charges",null,null,"Account Removed"]
["470250","Sales Tax Vendor Compensation","R",null,null,null,"470250","Sales Tax Vendor Compensation",null,null,"Account Removed"]
["470304","Tuition Deposit Forfeitures","R",null,null,null,"470304","Tuition Deposit Forfeitures",null,null,"Account Removed"]
["470320","Reimbursements","R",null,null,null,"470320","Reimbursements",null,null,"Account Removed"]
["470330","Reimbursements-Foundations","R",null,null,null,"470330","Reimbursements-Foundations",null,null,"Account Removed"]
["470340","Sponsorship Revenue","R",null,null,null,"470340","Sponsorship Revenue",null,null,"Account Removed"]
["470500","Commissions-Sales Tax ","R",null,null,null,"470500","Commissions-Sales Tax ",null,null,"Account Removed"]
["470520","Campus Card Forfeitures","R",null,null,null,"470520","Campus Card Forfeitures",null,null,"Account Removed"]
[470530,"Prior Write-offs Collected","R",null,null,null,470530,"Prior Write-offs Collected",null,null,"Account Removed"]
["470730","Auxiliary Camps","R",null,null,null,"470730","Auxiliary Camps",null,null,"Account Removed"]
["470733","Aviation Camps","R",null,null,null,"470733","Aviation Camps",null,null,"Account Removed"]
["470900","Miscellaneous-Revenue","R",null,null,null,"470900","Miscellaneous-Revenue",null,null,"Account Removed"]
[471000,"Quasi-Revenue from Distrib of Costs","R","Y",null,null,471000,"Quasi-Revenue from Distrib of Costs",null,471000,"Quasi-Revenue from Distrib of Costs","R","Y"]
[471100,"Quasi-Revenue from Distrib of Costs","R",null,null,null,471100,"Quasi-Revenue from Distrib of Costs",null,471100,"Quasi-Revenue from Distrib of Costs","R"]
[null,null,null,null,null,null,null,null,null,"4711xx","Institution Discretion","R"]
[472000,"Indirect Cost Recoveries","R","Y",null,null,472000,"Indirect Cost Recoveries",null,472000,"Indirect Cost Recoveries","R","Y"]
[472100,"Indirect Cost Recov-Federal","R",null,null,null,472100,"Indirect Cost Recov-Federal",null,472100,"Indirect Cost Recov-Federal","R"]
[null,null,null,null,null,null,null,null,null,"4721xx","Institution Discretion","R"]
[472200,"Indirect Cost Recov-State","R",null,null,null,472200,"Indirect Cost Recov-State",null,472200,"Indirect Cost Recov-State","R"]
[null,null,null,null,null,null,null,null,null,"4722xx","Institution Discretion","R"]
[472300,"Indirect Cost Recov-Local","R",null,null,null,472300,"Indirect Cost Recov-Local",null,472300,"Indirect Cost Recov-Local","R"]
[null,null,null,null,null,null,null,null,null,"4723xx","Institution Discretion","R"]
[472400,"Indirect Cost Recov-Private","R",null,null,null,472400,"Indirect Cost Recov-Private",null,472400,"Indirect Cost Recov-Private","R"]
[null,null,null,null,null,null,null,null,null,"4724xx","Institution Discretion","R"]
["473000","Administrative Cost Allowance","R",null,null,null,"473000","Administrative Cost Allowance",null,"473000","Administrative Cost Allowance","R","Y"]
["473001","Admin Cost Allow-CWSP","R",null,null,null,"473001","Admin Cost Allow-CWSP",null,"473001","Admin Cost Allow-CWSP","R"]
["473002","Admin Cost Allow-Pell","R",null,null,null,"473002","Admin Cost Allow-Pell",null,"473002","Admin Cost Allow-Pell","R"]
["473003","Admin Cost Allow-SEOG","R",null,null,null,"473003","Admin Cost Allow-SEOG",null,"473003","Admin Cost Allow-SEOG","R"]
["473004","Admin Cost Allow-COBRA","R",null,null,null,"473004","Admin Cost Allow-COBRA",null,"473004","Admin Cost Allow-COBRA","R"]
["473006 ","INACTIVE 3/30/2015  - Admin Cost Allow-VA (USE ACCOUNT 494500)","R",null,null,null,"473006 ","INACTIVE 3/30/2015  - Admin Cost Allow-VA (USE ACCOUNT 494500)",null,"473006 ","INACTIVE 3/30/2015  - Admin Cost Allow-VA (USE ACCOUNT 494500)","R"]
["473007","Admin Cost Allow-Perkins","R",null,null,null,"473007","Admin Cost Allow-Perkins",null,"473007","Admin Cost Allow-Perkins","R"]
["478xxx","EE & ER Premiums (USO Only)","R",null,null,null,"478xxx","EE & ER Premiums (USO Only)",null,"478xxx","EE & ER Premiums (USO Only)","R"]
["Non-Operating Revenues",null,null,null,null,null,"Non-Operating Revenues",null,null,"Non-Operating Revenues"]
["480000","State Appropriations","R","Y",null,null,"480000","State Appropriations",null,"480000","State Appropriations","R","Y"]
["480100","State Appropriations","R",null,null,null,"480100","State Appropriations",null,"480100","State Appropriations","R"]
[480150,"State Appropriations-STEM","R",null,null,null,480150,"State Appropriations-STEM",null,null,"Account Removed"]
["480190","State Appropriations-NonExch","R",null,null,null,"480190","State Appropriations-NonExch",null,null,"Account Removed"]
[480191,"State Appropriations -MRR","R",null,null,null,480191,"State Appropriations -MRR",null,null,"Account Removed"]
[480193,"State Appropriations - Lottery","R",null,null,null,480193,"State Appropriations - Lottery",null,null,"Account Removed"]
[null,null,null,null,null,null,null,null,null,480200,"State Appropriations - (USO Only)"]
[480201,"State Appropriations - Institutions - General (USO Only)","R",null,null,null,480201,"State Appropriations - Institutions - General (USO Only)",null,480201,"State Appropriations - Institutions - General (USO Only)","R"]
[480202,"State Appropriations - Institutions - SFI (USO Only)","R",null,null,null,480202,"State Appropriations - Institutions - SFI (USO Only)",null,480202,"State Appropriations - Institutions - SFI (USO Only)","R"]
[480204,"State Appropriations - Institutions - Research Consortium (USO Only)","R",null,null,null,480204,"State Appropriations - Institutions - Research Consortium (USO Only)",null,480204,"State Appropriations - Institutions - Research Consortium (USO Only)","R"]
[480205,"State Appropriations -Institutions - Other Organized (USO Only)","R",null,null,null,480205,"State Appropriations -Institutions - Other Organized (USO Only)",null,480205,"State Appropriations -Institutions - Other Organized (USO Only)","R"]
[481000,"Endowment Income - Unrestricted","R","Y",null,null,481000,"Endowment Income - Unrestricted",null,481000,"Endowment Income - Unrestricted","R","Y"]
[481100,"Endowment Income - Interest","R",null,null,null,481100,"Endowment Income - Interest",null,481100,"Endowment Income - Interest","R"]
[null,null,null,null,null,null,null,null,null,"4811xx","Institution Discretion","R"]
[481200,"Endowment Income - Dividends","R",null,null,null,481200,"Endowment Income - Dividends",null,481200,"Endowment Income - Dividends","R"]
[null,null,null,null,null,null,null,null,null,"4812xx","Institution Discretion","R"]
[481300,"Endow Inc-Realized Gain/Losses","R",null,null,null,481300,"Endow Inc-Realized Gain/Losses",null,481300,"Endow Inc-Realized Gain/Losses","R"]
[null,null,null,null,null,null,null,null,null,"4813xx","Institution Discretion","R"]
[482000,"Endowment Income - Restricted","R","Y",null,null,482000,"Endowment Income - Restricted",null,482000,"Endowment Income - Restricted","R","Y"]
[482100,"Endowment Income - Restricted","R",null,null,null,482100,"Endowment Income - Restricted",null,482100,"Endowment Income - Restricted","R"]
[null,null,null,null,null,null,null,null,null,"4821xx","Institution Discretion","R"]
[483000,"End Inc-Funds Held in Trust","R","Y",null,null,483000,"End Inc-Funds Held in Trust",null,483000,"End Inc-Funds Held in Trust","R","Y"]
[483100,"End Inc-Funds Held in Trust","R",null,null,null,483100,"End Inc-Funds Held in Trust",null,483100,"End Inc-Funds Held in Trust","R"]
[null,null,null,null,null,null,null,null,null,"4831xx","Institution Discretion","R"]
[484000,"Endowment Income - Other","R","Y",null,null,484000,"Endowment Income - Other",null,484000,"Endowment Income - Other","R","Y"]
[484100,"Endowment Income - Other","R",null,null,null,484100,"Endowment Income - Other",null,484100,"Endowment Income - Other","R"]
[null,null,null,null,null,null,null,null,null,"4841xx","Institution Discretion","R"]
["485000","Gifts","R","Y",null,null,"485000","Gifts",null,"485000","Gifts","R","Y"]
["485100","Federal Gifts","R",null,null,null,"485100","Federal Gifts - NonCapital",null,"485100","Federal Gifts - NonCapital","R"]
["485190","Federal Gifts-NonExch","R",null,null,null,"485190","Federal Gifts-NonExch",null,"4851xx","Institution Discretion","R"]
[485200,"Federal Gifts - Capitalized","R",null,null,null,485200,"Federal Gifts - Capitalized",null,485200,"Federal Gifts - Capitalized","R"]
["485290","Federal Gifts - Capitalized-NonExch","R",null,null,null,"485290","Federal Gifts - Capitalized-NonExch",null,"4852xx","Institution Discretion","R"]
[485300,"State Gifts","R",null,null,null,485300,"State Gifts - NonCapitalized",null,485300,"State Gifts - NonCapitalized","R"]
["485310","State Gifts-MRR Noncap","R",null,null,null,"485310","State Gifts-MRR Noncap",null,"485310","State Gifts-MRR Noncap","R"]
["485311","State Gifts - ADA","R",null,null,null,"485311","State Gifts - ADA",null,"485311","State Gifts - ADA","R"]
[null,null,null,null,null,null,485320,"State Gifts - GSFIC ",null,485320,"State Gifts - GSFIC ","R"]
[null,null,null,null,null,null,485330,"State Gifts - Other",null,485330,"State Gifts - Other","R"]
["485390","State Gifts-NonExch","R",null,null,null,"485390","State Gifts-NonExch",null,"4853xx","Institution Discretion","R"]
[485400,"State Gifts - Capitalized","R",null,null,null,485400,"State Gifts - Capitalized",null,485400,"State Gifts - Capitalized","R"]
[485410,"State Gifts-MRR Cap","R",null,null,null,485410,"State Gifts-MRR Cap",null,485410,"State Gifts-MRR Cap","R"]
[null,null,null,null,null,null,485411,"State Gifts - ADA",null,485411,"State Gifts - ADA","R"]
[null,null,null,null,null,null,485420,"State Gifts - GSFIC ",null,485420,"State Gifts - GSFIC ","R"]
[null,null,null,null,null,null,485430,"State Gifts - Other",null,485430,"State Gifts - Other","R"]
["485490","State Gifts - Capitalized-NonExch","R",null,null,null,"485490","State Gifts - Capitalized-NonExch",null,"4854xx","Institution Discretion","R"]
["485500","Local Gifts","R",null,null,null,"485500","Local Gifts - Noncapital",null,"485500","Local Gifts - Noncapital","R"]
["485590","Local Gifts-NonExch","R",null,null,null,"485590","Local Gifts-NonExch",null,"4855xx","Institution Discretion","R"]
["485600","Local Gifts - Capitalized","R",null,null,null,"485600","Local Gifts - Capitalized",null,"485600","Local Gifts - Capitalized","R"]
["485690","Local Gifts - Capitalized-NonExch","R",null,null,null,"485690","Local Gifts - Capitalized-NonExch",null,"4856xx","Institution Discretion","R"]
["485700","Private Gifts","R",null,null,null,"485700","Private Gifts - NonCapital",null,"485700","Private Gifts - NonCapital","R"]
["485790","Private Gifts-NonExch","R",null,null,null,"485790","Private Gifts-NonExch",null,"4857xx","Institution Discretion","R"]
["485800","Private Gifts - Capitalized","R",null,null,null,"485800","Private Gifts - Capitalized",null,"485800","Private Gifts - Capitalized","R"]
["485890","Private Gifts - Capitalized-NonExch","R",null,null,null,"485890","Private Gifts - Capitalized-NonExch",null,"4858xx","Institution Discretion","R"]
[null,null,null,null,null,null,null,null,null,"485900","Endowment Gifts ","R"]
[null,null,null,null,null,null,null,null,null,"4859xx","Institution Discretion","R"]
[486000,"Interest Income","R","Y",null,null,486000,"Interest Income",null,486000,"Interest Income","R","Y"]
[486100,"Interest Income","R",null,null,null,486100,"Interest Income",null,486100,"Interest Income","R"]
["486101","Interest Income-Time Deposit","R",null,null,null,"486101","Interest Income-Time Deposit",null,"4861xx","Institution Discretion","R"]
["486102","Interest Income (CD's)","R",null,null,null,"486102","Interest Income (CD's)",null,null,"Account Removed"]
["486115","Interest Income-Student Activi","R",null,null,null,"486115","Interest Income-Student Activi",null,null,"Account Removed"]
["486121","Interest Income-Residence Hall","R",null,null,null,"486121","Interest Income-Residence Hall",null,null,"Account Removed"]
["486123","Interest Income-Cafeteria","R",null,null,null,"486123","Interest Income-Cafeteria",null,null,"Account Removed"]
["486124","Interest Income-Bookstore","R",null,null,null,"486124","Interest Income-Bookstore",null,null,"Account Removed"]
["486125","Interest Income-Student Center","R",null,null,null,"486125","Interest Income-Student Center",null,null,"Account Removed"]
["486126","Interest Income-Vendng","R",null,null,null,"486126","Interest Income-Vendng",null,null,"Account Removed"]
["486130","Interest Income-Athletics","R",null,null,null,"486130","Interest Income-Athletics",null,null,"Account Removed"]
["486132","Interest Income-Parking Operat","R",null,null,null,"486132","Interest Income-Parking Operat",null,null,"Account Removed"]
["486133","Interest Income-Health Service","R",null,null,null,"486133","Interest Income-Health Service",null,null,"Account Removed"]
["486134","Interest Income-Aux Svs","R",null,null,null,"486134","Interest Income-Aux Svs",null,null,"Account Removed"]
["486150","Interest Income-Perkins","R",null,null,null,"486150","Interest Income-Perkins",null,null,"Account Removed"]
[487000,"Short Term Investment Income","R","Y",null,null,487000,"Short Term Investment Income",null,487000,"Short Term Investment Income","R","Y"]
["487100","Short Term Investments","R",null,null,null,"487100","Short Term Investments",null,"487100","Short Term Investments","R"]
[488000,"Local Govt Investment Pool Income","R","Y",null,null,488000,"Local Govt Investment Pool Income",null,488000,"Local Govt Investment Pool Income","R","Y"]
[488100,"Local Govt Investment Pool","R",null,null,null,488100,"Local Govt Investment Pool",null,488100,"Local Govt Investment Pool","R"]
[489000,"Long-Term Investment Income","R","Y",null,null,489000,"Long-Term Investment Income",null,489000,"Long-Term Investment Income","R","Y"]
[489100,"Long-Term Investment Income","R",null,null,null,489100,"Long-Term Investment Income",null,489100,"Long-Term Investment Income","R"]
[490000,"Dividend Income","R","Y",null,null,490000,"Dividend Income",null,490000,"Dividend Income","R","Y"]
[490100,"Dividend Income","R",null,null,null,490100,"Dividend Income",null,490100,"Dividend Income","R"]
[null,null,null,null,null,null,null,null,null,"4901xx","Institution Discretion","R"]
[491000,"Other Grants & Contracts-Non Op","R","Y",null,null,491000,"Other Grants & Contracts-Non Op",null,491000,"Other Grants & Contracts-Non Op","R","Y"]
[491100,"Other Federal Grants & Contracts-Non Op","R",null,null,null,491100,"Other Federal Grants & Contracts-Non Op",null,491100,"Other Federal Grants & Contracts-Non Op","R"]
[491101,"Federal Pell Grants - Non-Operating","R",null,null,null,491101,"Federal Pell Grants - Non-Operating",null,491101,"Federal Pell Grants - Non-Operating","R"]
[491102,"Federal SEOG Grants - Non-Operating","R",null,null,null,491102,"Federal SEOG Grants - Non-Operating",null,491102,"Federal SEOG Grants - Non-Operating","R"]
[491103,"Federal College Work Study - Non-Operating","R",null,null,null,491103,"Federal College Work Study - Non-Operating",null,491103,"Federal College Work Study - Non-Operating","R"]
[491104,"Federal Academic Competitiveness Grants - Non-Operating","R",null,null,null,491104,"Federal Academic Competitiveness Grants - Non-Operating",null,491104,"Federal Academic Competitiveness Grants - Non-Operating","R"]
[491105,"Federal LEAP Grants - Non-Operating","R",null,null,null,491105,"Federal LEAP Grants - Non-Operating",null,491105,"Federal LEAP Grants - Non-Operating","R"]
[491106,"Federal SMART Grants - Non-Operating","R",null,null,null,491106,"Federal SMART Grants - Non-Operating",null,491106,"Federal SMART Grants - Non-Operating","R"]
[491107,"Federal TEACH Grants - Non-Operating","R",null,null,null,491107,"Federal TEACH Grants - Non-Operating",null,491107,"Federal TEACH Grants - Non-Operating","R"]
[null,null,null,null,null,null,null,null,null,"4911xx","Institution Discretion","R"]
[491200,"Other State Grants & Contracts-Non Op","R",null,null,null,491200,"Other State Grants & Contracts-Non Op",null,491200,"Other State Grants & Contracts-Non Op","R"]
[null,null,null,null,null,null,null,null,null,"4912xx","Institution Discretion","R"]
[491300,"Other Local Grants & Contracts-Non Op","R",null,null,null,491300,"Other Local Grants & Contracts-Non Op",null,491300,"Other Local Grants & Contracts-Non Op","R"]
[null,null,null,null,null,null,null,null,null,"4913xx","Institution Discretion","R"]
[491400,"Other Private Grants & Contracts-Non Op","R",null,null,null,491400,"Other Private Grants & Contracts-Non Op",null,491400,"Other Private Grants & Contracts-Non Op","R"]
[null,null,null,null,null,null,null,null,null,"4914xx","Institution Discretion","R"]
["491900","Federal Stimulus - ARRA","R",null,null,null,"491900","Federal Stimulus - ARRA",null,null,"Account Removed"]
[492000,"Other Miscellaneous Revenues-Non-Op","R","Y",null,null,492000,"Other Miscellaneous Revenues-Non-Op",null,492000,"Other Miscellaneous Revenues-Non-Op","R","Y"]
[492100,"Other Miscellaneous Revenues-Non-Op","R",null,null,null,492100,"Other Miscellaneous Revenues-Non-Op",null,492100,"Other Miscellaneous Revenues-Non-Op","R"]
["492105","Salvage Sales Non Capital Asset","R",null,null,null,"492105","Salvage Sales Non Capital Asset",null,"492105","Salvage Sales Non Capital Asset","R"]
["492110","Misc-Rev-Insurance Recoveries","R",null,null,null,"492110","Misc-Rev-Insurance Recoveries",null,"492110","Misc-Rev-Insurance Recoveries","R"]
["492120","Reimbursements-Foundation","R",null,null,null,"492120","Reimbursements-Foundation",null,"4921xx","Institution Discretion","R"]
["492121","Reimbursements-Miscellaneous","R",null,null,null,"492121","Reimbursements-Miscellaneous",null,null,"Account Removed"]
["492130","Insurance Reim Noncapital Item","R",null,null,null,"492130","Insurance Reim Noncapital Item",null,null,"Account Removed"]
["493000","Realized Gain-Loss on Sale or Trade","R","Y",null,null,"493000","Realized Gain-Loss on Sale or Trade",null,"493000","Realized Gain-Loss on Sale or Trade","R","Y"]
["493100","Realized Gain-Loss on Sale of Capital Assets","R"," ",null,null,"493100","Realized Gain-Loss on Sale of Capital Assets (Cash)",null,"493100","Realized Gain-Loss on Sale of Capital Assets (Cash)","R"," "]
["493200","Realized Gains/Losses on Sale of Non Endowment Invstmts","R",null,null,null,"493200","Realized Gains/Losses on Sale of Non Endowment Invstmts",null,"493200","Realized Gains/Losses on Sale of Non Endowment Invstmts","R"]
["493300","Realized Gains/Losses - Retirement of Capital Assets ","R",null,null,null,"493300","Realized Gains/Losses - Retirement of Capital Assets (NonCash)",null,"493300","Realized Gains/Losses - Retirement of Capital Assets (NonCash)","R"]
[493310,"Salvage Sales Capital Asset","R",null,null,null,493310,"Salvage Sales Capital Asset",null,493310,"Salvage Sales Capital Asset","R"]
[493330,"Ins Reim-Capital Asset","R",null,null,null,493330,"Ins Reim-Capital Asset",null,493330,"Ins Reim-Capital Asset","R"]
["493400","Realized Gains/Losses on Sale of Endowment Investments","R",null,null,null,"493400","Realized Gains/Losses on Sale of Endowment Investments",null,"493400","Realized Gains/Losses on Sale of Endowment Investments","R"]
[494000,"Ind. Cost Recov.-Other Grants/Contracts-Non Op","R","Y",null,null,494000,"Ind. Cost Recov.-Other Grants/Contracts-Non Op",null,494000,"Ind. Cost Recov.-Other Grants/Contracts-Non Op","R","Y"]
[494100,"Ind. Cost Recov.-Other Federal Grants & Contracts-Non Op","R",null,null,null,494100,"Ind. Cost Recov.-Other Federal Grants & Contracts-Non Op",null,494100,"Ind. Cost Recov.-Other Federal Grants & Contracts-Non Op","R"]
[494200,"Ind. Cost Recov.-Other State Grants & Contracts-Non Op","R",null,null,null,494200,"Ind. Cost Recov.-Other State Grants & Contracts-Non Op",null,494200,"Ind. Cost Recov.-Other State Grants & Contracts-Non Op","R"]
[494300,"Ind. Cost Recov.-Other Local Grants & Contracts-Non Op","R",null,null,null,494300,"Ind. Cost Recov.-Other Local Grants & Contracts-Non Op",null,494300,"Ind. Cost Recov.-Other Local Grants & Contracts-Non Op","R"]
[494400,"Ind. Cost Recov.-Other Private Grants & Contracts-Non Op","R",null,null,null,494400,"Ind. Cost Recov.-Other Private Grants & Contracts-Non Op",null,494400,"Ind. Cost Recov.-Other Private Grants & Contracts-Non Op","R"]
["494500","Administrative Cost Allowance - VA - Non Op","R",null,null,null,"494500","Administrative Cost Allowance - VA - Non Op",null,"494500","Administrative Cost Allowance - VA - Non Op","R"]
["495000","Unrealized Gains/Losses on Investments","R","Y",null,null,"495000","Unrealized Gains/Losses on Investments",null,"495000","Unrealized Gains/Losses on Investments","R","Y"]
[495100,"Net Change in Fair Market Value of Investments","R",null,null,null,495100,"Net Change in Fair Market Value of Investments",null,495100,"Net Change in Fair Market Value of Investments","R"]
[null,null,null,null,null,null,null,null,null,"4951xx","Institution Discretion","R"]
["498998","Allowance for Doubtful Revenue - Sales/Service/Other","R",null,null,null,"498998","Allowance for Doubtful Revenue - NonOperating",null,"498998","Allowance for Doubtful Revenue - NonOperating","R"]
[499000,"Funds from Prior Years","R","Y",null,null,499000,"Funds from Prior Years",null,499000,"Funds from Prior Years","R","Y"]
["499100","Prior Year - Surplus","R",null,null,null,"499100","Prior Year - Surplus",null,"499100","Prior Year - Surplus","R"]
["5 - Personal Services",null,null,null,null,null,"5 - Personal Services",null,null,"5 - Personal Services"]
["500000","Personal Services","E","Y",null,null,"500000","Personal Services",null,"500000","Personal Services","E","Y"]
[" 51- Personal Services - Faculty",null,null,null,null,null," 51- Personal Services - Faculty",null,null," 51- Personal Services - Faculty"]
["511000","Salaries - Regular Faculty","E","Y",null,null,"511000","Salaries - Regular Faculty",null,"511000","Salaries - Regular Faculty","E","Y"]
["511100","Salaries - Regular Faculty","E",null,null,null,"511100","Salaries - Regular Faculty",null,"511100","Salaries - Regular Faculty","E"]
[511115,"Salaries - Faculty Overload","E",null,null,null,511115,"Salaries - Faculty Overload",null,511115,"Salaries - Faculty Overload","E"]
[512000,"Salaries - Part-Time Faculty","E","Y",null,null,512000,"Salaries - Part-Time Faculty",null,512000,"Salaries - Part-Time Faculty","E","Y"]
[512100,"Salaries - Part-Time Faculty","E",null,null,null,512100,"Salaries - Part-Time Faculty",null,512100,"Salaries - Part-Time Faculty","E"]
[513000,"Salaries - Summer Faculty","E","Y",null,null,513000,"Salaries - Summer Faculty",null,513000,"Salaries - Summer Faculty","E","Y"]
[513100,"Salaries - Summer Faculty","E",null,null,null,513100,"Salaries - Summer Faculty",null,513100,"Salaries - Summer Faculty","E"]
["513400","Salaries - Summer Research","E",null,null,null,"513400","Salaries - Summer Research",null,"513400","Salaries - Summer Research","E"]
["516000","Salaries -  Other - Faculty","E","Y",null,null,"516000","Salaries -  Other - Faculty",null,"516000","Salaries -  Other - Faculty","E","Y"]
["516101","Vacation Payout - Faculty","E",null,null,null,"516101","Vacation Payout - Faculty",null,"516101","Vacation Payout - Faculty","E"]
["516150","Extra Pay - Faculty","E",null,null,null,"516150","Extra Pay - Faculty",null,"516150","Extra Pay - Faculty","E"]
["516200","Supplemental Pay - Retirement Eligible - Faculty","E",null,null,null,"516200","Supplemental Pay - Retirement Eligible - Faculty",null,"516200","Supplemental Pay - Retirement Eligible - Faculty","E"]
["516250","Supplemental Pay - Non-Retirement Eligible - Faculty","E",null,null,null,"516250","Supplemental Pay - Non-Retirement Eligible - Faculty",null,"516250","Supplemental Pay - Non-Retirement Eligible - Faculty","E"]
["516300","Industry/Foundation Supplement - Faculty","E",null,null,null,"516300","Industry/Foundation Supplement - Faculty",null,"516300","Industry/Foundation Supplement - Faculty","E"]
[" 52- Personal Services - NonFaculty",null,null,null,null,null," 52- Personal Services - NonFaculty",null,null," 52- Personal Services - NonFaculty"]
[521000,"Salaries - Professional/Admin","E","Y",null,null,521000,"Salaries - Professional/Admin",null,521000,"Salaries - Professional/Admin","E","Y"]
[521100,"Salaries - Professional/Admin","E",null,null,null,521100,"Salaries - Professional/Admin",null,521100,"Salaries - Professional/Admin","E"]
[522000,"Salaries - Staff","E","Y",null,null,522000,"Salaries - Staff",null,522000,"Salaries - Staff","E","Y"]
["522100","Salaries - Staff","E",null,null,null,"522100","Salaries - Staff",null,"522100","Salaries - Staff","E"]
["522200","Additional Straight Time","E",null,null,null,"522200","Additional Straight Time",null,"522200","Additional Straight Time","E"]
["522800","Salaries - Staff - Overtime","E",null,null,null,"522800","Salaries - Staff - Overtime",null,"522800","Salaries - Staff - Overtime","E"]
[522805,"Salaries - Staff - Overtime","E",null,null,null,522805,"Salaries - Staff - Overtime",null,522805,"Salaries - Staff - Overtime","E"]
[523000,"Salaries - Graduate Assistants","E","Y",null,null,523000,"Salaries - Graduate Assistants",null,523000,"Salaries - Graduate Assistants","E","Y"]
[523100,"Salaries - Graduate Assistants","E",null,null,null,523100,"Salaries - Graduate Assistants",null,523100,"Salaries - Graduate Assistants","E"]
[524000,"Salaries - Student Assistants","E","Y",null,null,524000,"Salaries - Student Assistants",null,524000,"Salaries - Student Assistants","E","Y"]
[524100,"Salaries - Student Assistants","E",null,null,null,524100,"Salaries - Student Assistants",null,524100,"Salaries - Student Assistants","E"]
[525000,"Salaries - Casual Labor","E","Y",null,null,525000,"Salaries - Casual Labor",null,525000,"Salaries - Casual Labor","E","Y"]
[525100,"Salaries - Casual Labor","E",null,null,null,525100,"Salaries - Casual Labor",null,525100,"Salaries - Casual Labor","E"]
["526000","Salaries -  Other - Staff","E","Y",null,null,"526000","Salaries -  Other - Staff",null,"526000","Salaries -  Other - Staff","E","Y"]
["526101","Vacation Payout - Staff","E",null,null,null,"526101","Vacation Payout - Staff",null,"526101","Vacation Payout - Staff","E"]
["526150","Extra Pay - Staff","E",null,null,null,"526150","Extra Pay - Staff",null,"526150","Extra Pay - Staff","E"]
["526200","Supplemental Pay - Retirement Eligible - Staff","E",null,null,null,"526200","Supplemental Pay - Retirement Eligible - Staff",null,"526200","Supplemental Pay - Retirement Eligible - Staff","E"]
["526250","Supplemental Pay - Non-Retirement Eligible - Staff","E",null,null,null,"526250","Supplemental Pay - Non-Retirement Eligible - Staff",null,"526250","Supplemental Pay - Non-Retirement Eligible - Staff","E"]
["526300","Industry/Foundation Supplement - Staff","E",null,null,null,"526300","Industry/Foundation Supplement - Staff",null,"526300","Industry/Foundation Supplement - Staff","E"]
[528000,"Housing Allowance","E","Y",null,null,528000,"Housing Allowance",null,528000,"Housing Allowance","E","Y"]
[528100,"Housing Allowance","E",null,null,null,528100,"Housing Allowance",null,528100,"Housing Allowance","E"]
[528101,"Housing Allowance","E",null,null,null,528101,"Housing Allowance",null,528101,"Housing Allowance","E"]
[529000,"Subsistence Allowance","E","Y",null,null,529000,"Subsistence Allowance",null,529000,"Subsistence Allowance","E","Y"]
[529100,"Subsistence Allowance","E",null,null,null,529100,"Subsistence Allowance",null,529100,"Subsistence Allowance","E"]
[529101,"Subsistence Allowance","E",null,null,null,529101,"Subsistence Allowance",null,529101,"Subsistence Allowance","E"]
[" 53- Personal Services - Shared",null,null,null,null,null," 53- Personal Services - Shared",null,null," 53- Personal Services - Shared"]
["539000","Personal Services - Shared","E","Y",null,null,"539000","Personal Services - Shared",null,"539000","Personal Services - Shared","E","Y"]
["539100","Salaries - Joint Staffed","E",null,null,null,"539100","Salaries - Joint Staffed",null,"539100","Salaries - Joint Staffed","E"]
[" 54- Personal Services - Compensated Absences",null,null,null,null,null," 54- Personal Services - Compensated Absences",null,null," 54- Personal Services - Compensated Absences"]
[541000,"Compensated Absences","E","Y",null,null,541000,"Compensated Absences",null,541000,"Compensated Absences","E","Y"]
[541100,"Compensated Absences","E",null,null,null,541100,"Compensated Absences",null,541100,"Compensated Absences","E"]
[" 55- Personal Services - Fringe Benefits",null,null,null,null,null," 55- Personal Services - Fringe Benefits",null,null," 55- Personal Services - Fringe Benefits"]
[551000,"FICA","E","Y",null,null,551000,"FICA",null,551000,"FICA","E","Y"]
[551100,"FICA-Employer","E",null,null,null,551100,"FICA-Employer",null,551100,"FICA-Employer","E"]
[551200,"FICA-Employer Medicare","E",null,null,null,551200,"FICA-Employer Medicare",null,551200,"FICA-Employer Medicare","E"]
[552000,"Retirement Systems","E","Y",null,null,552000,"Retirement Systems",null,552000,"Retirement Systems","E","Y"]
[552100,"Teachers Retirement System","E",null,null,null,552100,"Teachers Retirement System",null,552100,"Teachers Retirement System","E"]
[552200,"Optional Retirement Plans","E",null,null,null,552200,"Optional Retirement Plans",null,552200,"Optional Retirement Plans","E"]
["552300","Employees Retirement System","E",null,null,null,"552300","Employees Retirement System",null,"552300","Employees Retirement System","E"]
["552400","Retirement Systems-Other","E",null,null,null,"552400","Retirement Systems-Other",null,"552400","Retirement Systems-Other","E"]
["552900","Pension Expense (GAAP Ledger Only)","E",null,null,null,"552900","Pension Expense (GAAP Ledger Only)",null,"552900","Pension Expense (GAAP Ledger Only)","E"]
[553000,"Group Insurance","E","Y",null,null,553000,"Group Insurance",null,553000,"Group Insurance","E","Y"]
[553100,"Group Insurance - Health","E",null,null,null,553100,"Group Insurance - Health",null,553100,"Group Insurance - Health","E"]
[553110,"Group Insurance - Health - Active","E",null,null,null,553110,"Group Insurance - Health - Active",null,553110,"Group Insurance - Health - Active","E"]
[553111,"Group Health Insurance - Blue Choice HMO","E",null,null,null,553111,"Group Health Insurance - Blue Choice HMO",null,553111,"Group Health Insurance - Blue Choice HMO","E"]
[553112,"Group Health Insurance - Blue Choice Consumer Choice","E",null,null,null,553112,"Group Health Insurance - Blue Choice Consumer Choice",null,553112,"Group Health Insurance - Blue Choice Consumer Choice","E"]
[553113,"Group Health Insurance - BCBS PPO","E",null,null,null,553113,"Group Health Insurance - BCBS PPO",null,553113,"Group Health Insurance - BCBS PPO","E"]
[553114,"Group Health Insurance - BCBS PPO Consumer Choice","E",null,null,null,553114,"Group Health Insurance - BCBS PPO Consumer Choice",null,553114,"Group Health Insurance - BCBS PPO Consumer Choice","E"]
[553115,"Group Health Insurance - Regents High Deductible Health Plan","E",null,null,null,553115,"Group Health Insurance - Regents High Deductible Health Plan",null,553115,"Group Health Insurance - Regents High Deductible Health Plan","E"]
[553116,"Group Health Insurance - Kaiser HMO","E",null,null,null,553116,"Group Health Insurance - Kaiser HMO",null,553116,"Group Health Insurance - Kaiser HMO","E"]
[553117,"Group Health Insurance - Kaiser Consumer Choice","E",null,null,null,553117,"Group Health Insurance - Kaiser Consumer Choice",null,553117,"Group Health Insurance - Kaiser Consumer Choice","E"]
[553118,"Group Health Insurance - HDHP Consumer Choice","E",null,null,null,553118,"Group Health Insurance - HDHP Consumer Choice",null,553118,"Group Health Insurance - HDHP Consumer Choice","E"]
[553119,"Group Health Insurance - Regents Indemnity Plan","E",null,null,null,553119,"Group Health Insurance - Regents Indemnity Plan",null,553119,"Group Health Insurance - Regents Indemnity Plan","E"]
[553123,"Group Health Insurance - PPO ALT","E",null,null,null,553123,"Group Health Insurance - PPO ALT",null,553123,"Group Health Insurance - PPO ALT","E"]
[553124,"Group Health Insurance - PPO Choice ALT","E",null,null,null,553124,"Group Health Insurance - PPO Choice ALT",null,553124,"Group Health Insurance - PPO Choice ALT","E"]
[553125,"Group Health Insurance - HDHP Choice ALT","E",null,null,null,553125,"Group Health Insurance - HDHP Choice ALT",null,553125,"Group Health Insurance - HDHP Choice ALT","E"]
[553128,"Group Health Insurance - HDHP ALT","E",null,null,null,553128,"Group Health Insurance - HDHP ALT",null,553128,"Group Health Insurance - HDHP ALT","E"]
[553140,"Group Health Insurance - BCBS GRA Option","E",null,null,null,553140,"Group Health Insurance - BCBS GRA Option",null,553140,"Group Health Insurance - BCBS GRA Option","E"]
[553150,"Group Insurance - Health - Retiree","E",null,null,null,553150,"Group Insurance - Health - Retiree",null,553150,"Group Insurance - Health - Retiree","E"]
[553180,"Health Savings Account - Seed Funds","E",null,null,null,553180,"Health Savings Account - Seed Funds",null,553180,"Health Savings Account - Seed Funds","E"]
[553200,"Group Insurance - Life","E",null,null,null,553200,"Group Insurance - Life",null,553200,"Group Insurance - Life","E"]
[553201,"Group Life Insurance - Basic Life - Regents","E",null,null,null,553201,"Group Life Insurance - Basic Life - Regents",null,553201,"Group Life Insurance - Basic Life - Regents","E"]
[553210,"Group Insurance - Life - Active","E",null,null,null,553210,"Group Insurance - Life - Active",null,553210,"Group Insurance - Life - Active","E"]
[553250,"Group Insurance - Life - Retiree","E",null,null,null,553250,"Group Insurance - Life - Retiree",null,553250,"Group Insurance - Life - Retiree","E"]
["553500","Group Insurance - Other",null,null,null,null,"553500","Group Insurance - Other",null,"553500","Group Insurance - Other"]
[553501,"Group Insurance - Long-Term Disability","E",null,null,null,553501,"Group Insurance - Long-Term Disability",null,553501,"Group Insurance - Long-Term Disability","E"]
[554000,"Personal Insurance","E","Y",null,null,554000,"Personal Insurance",null,554000,"Personal Insurance","E","Y"]
[554100,"Personal Liability Insurance","E",null,null,null,554100,"Personal Liability Insurance",null,554100,"Personal Liability Insurance","E"]
[555000,"Unemployment Insurance","E","Y",null,null,555000,"Unemployment Insurance",null,555000,"Unemployment Insurance","E","Y"]
[555100,"Unemployment Insurance","E",null,null,null,555100,"Unemployment Insurance",null,555100,"Unemployment Insurance","E"]
[556000,"Workers Compensation","E","Y",null,null,556000,"Workers Compensation",null,556000,"Workers Compensation","E","Y"]
[556100,"Workers Compensation","E",null,null,null,556100,"Workers Compensation",null,556100,"Workers Compensation","E"]
[557000,"Employee Tuition Expense","E","Y",null,null,557000,"Employee Tuition Expense",null,557000,"Employee Tuition Expense","E","Y"]
[557100,"Employee Tuition Reimbursement","E",null,null,null,557100,"Employee Tuition Reimbursement",null,557100,"Employee Tuition Reimbursement","E"]
[557200,"Employee Tuition Remission","E",null,null,null,557200,"Employee Tuition Remission",null,557200,"Employee Tuition Remission","E"]
[null,null,null,null,null,null,null,null,null,"558500","Joint Employment"]
[null,null,null,null,null,null,null,null,null,"558539","Joint Employment Fringe","E"]
[" 56- Personal Services - Other",null,null,null,null,null," 56- Personal Services - Other",null,null," 56- Personal Services - Other"]
[560000,"Legal Expenses","E","Y",null,null,560000,"Legal Expenses",null,560000,"Legal Expenses","E","Y"]
[560100,"Tort Claims","E",null,null,null,560100,"Tort Claims",null,560100,"Tort Claims","E"]
[561000,"Employee Testing","E","Y",null,null,561000,"Employee Testing",null,561000,"Employee Testing","E","Y"]
[561100,"Employee Drug Testing","E",null,null,null,561100,"Employee Drug Testing",null,561100,"Employee Drug Testing","E"]
[561200,"Phys Exams of Employ-Statute","E",null,null,null,561200,"Phys Exams of Employ-Statute",null,561200,"Phys Exams of Employ-Statute","E"]
[561300,"Other Employee Testing","E",null,null,null,561300,"Other Employee Testing",null,561300,"Other Employee Testing","E"]
["561400","Employee Awards","E",null,null,null,"561400","Employee Awards",null,"561400","Employee Awards","E"]
["561500","Employee Car Allowance","E",null,null,null,"561500","Employee Car Allowance",null,"561500","Employee Car Allowance","E"]
["565000","Relocation Assistance","E","Y",null,null,"565000","Relocation Assistance",null,"565000","Relocation Assistance","E","Y"]
["565100","Relocation Assistance","E",null,null,null,"565100","Relocation Assistance",null,"565100","Relocation Assistance","E"]
[569000,"Miscellaneous Personal Services","E","Y",null,null,569000,"Miscellaneous Personal Services",null,569000,"Miscellaneous Personal Services","E","Y"]
[569100,"Miscellaneous Personal Services","E",null,null,null,569100,"Miscellaneous Personal Services",null,569100,"Miscellaneous Personal Services","E"]
["569200","Misc PS Cell Phone Stipend","E",null,null,null,"569200","Misc PS Cell Phone Stipend",null,"569200","Misc PS Cell Phone Stipend","E"]
[" 59- Personal Services - Allocated",null,null,null,null,null," 59- Personal Services - Allocated",null,null," 59- Personal Services - Allocated"]
[598000,"Personal Services - Allocated","E","Y",null,null,598000,"Personal Services - Allocated",null,598000,"Personal Services - Allocated","E","Y"]
[598100,"Ind Plant OH- Pers Services","E",null,null,null,598100,"Ind Plant OH- Pers Services",null,598100,"Ind Plant OH- Pers Services","E"]
["598200","Sponsored Benefit Charges","E",null,null,null,"598200","Sponsored Benefit Charges",null,"598200","Sponsored Benefit Charges","E"]
["598300","Personal Services - Allocated Cost","E",null,null,null,"598300","Personal Services - Allocated Cost",null,"598300","Personal Services - Allocated Cost","E"]
["599000","Personal Services - Payroll Suspense","E",null,null,null,"599000","Personal Services - Payroll Suspense",null,"599000","Personal Services - Payroll Suspense","E"]
["599500","HCM Clearing Account","E",null,null,null,"599500","HCM Clearing Account",null,"599500","HCM Clearing Account","E"]
["6 - Travel",null,null,null,null,null,"6 - Travel",null,null,"6 - Travel"]
["600000","Travel","E","Y",null,null,"600000","Travel",null,"600000","Travel","E","Y"]
["641000","Travel - Employee","E","Y",null,null,"641000","Travel - Employee",null,"641000","Travel - Employee","E","Y"]
["641100","Travel of Employees other than mileage","E",null,null,null,"641100","Travel of Employees other than mileage",null,"641100","Travel of Employees other than mileage","E"]
[641110,"Travel - Employees - Ground Transportation","E",null,null,null,641110,"Travel - Employees - Ground Transportation",null,641110,"Travel - Employees - Ground Transportation","E"]
[641120,"Travel - Employees - Air Travel","E",null,null,null,641120,"Travel - Employees - Air Travel",null,641120,"Travel - Employees - Air Travel","E"]
[641130,"Travel - Employees - Meals","E",null,null,null,641130,"Travel - Employees - Meals",null,641130,"Travel - Employees - Meals","E"]
[641140,"Travel - Employees - Lodging","E",null,null,null,641140,"Travel - Employees - Lodging",null,641140,"Travel - Employees - Lodging","E"]
[641150,"Travel - Employees - Miscellaneous","E",null,null,null,641150,"Travel - Employees - Miscellaneous",null,641150,"Travel - Employees - Miscellaneous","E"]
[641160,"Travel - Employees - Rental Car","E",null,null,null,641160,"Travel - Employees - Rental Car",null,641160,"Travel - Employees - Rental Car","E"]
[641170,"Travel - Employees - Parking","E",null,null,null,641170,"Travel - Employees - Parking",null,641170,"Travel - Employees - Parking","E"]
[641200,"International Travel - Employees","E",null,null,null,641200,"International Travel - Employees",null,641200,"International Travel - Employees","E"]
[641210,"International Travel - Emp - Ground Transporation","E",null,null,null,641210,"International Travel - Emp - Ground Transporation",null,641210,"International Travel - Emp - Ground Transporation","E"]
[641220,"International Travel - Emp - Air Travel","E",null,null,null,641220,"International Travel - Emp - Air Travel",null,641220,"International Travel - Emp - Air Travel","E"]
[641230,"International Travel - Emp - Meals","E",null,null,null,641230,"International Travel - Emp - Meals",null,641230,"International Travel - Emp - Meals","E"]
[641240,"International Travel - Emp - Lodging","E",null,null,null,641240,"International Travel - Emp - Lodging",null,641240,"International Travel - Emp - Lodging","E"]
[641250,"International Travel - Emp - Miscellaneous","E",null,null,null,641250,"International Travel - Emp - Miscellaneous",null,641250,"International Travel - Emp - Miscellaneous","E"]
[641260,"International Travel - Emp - Rental Car","E",null,null,null,641260,"International Travel - Emp - Rental Car",null,641260,"International Travel - Emp - Rental Car","E"]
[641270,"International Travel - Emp - Parking","E",null,null,null,641270,"International Travel - Emp - Parking",null,641270,"International Travel - Emp - Parking","E"]
[641290,"International Travel - Emp - VISAPAS","E",null,null,null,641290,"International Travel - Emp - VISAPAS",null,641290,"International Travel - Emp - VISAPAS","E"]
[641300,"Travel - Emp - Recruiting ","E",null,null,null,641300,"Travel - Emp - Recruiting ",null,641300,"Travel - Emp - Recruiting Athletics","E"]
[641310,"Travel - Emp - Recruiting - Ground Transportation","E",null,null,null,641310,"Travel - Emp - Recruiting - Ground Transportation",null,641310,"Travel - Emp - Recruiting - Ground Transportation","E"]
[641320,"Travel - Emp - Recruiting - Air Travel","E",null,null,null,641320,"Travel - Emp - Recruiting - Air Travel",null,641320,"Travel - Emp - Recruiting - Air Travel","E"]
[641330,"Travel - Emp - Recruiting - Meals","E",null,null,null,641330,"Travel - Emp - Recruiting - Meals",null,641330,"Travel - Emp - Recruiting - Meals","E"]
[641340,"Travel - Emp - Recruiting - Lodging","E",null,null,null,641340,"Travel - Emp - Recruiting - Lodging",null,641340,"Travel - Emp - Recruiting - Lodging","E"]
[641350,"Travel - Emp - Recruiting - Miscellaneous","E",null,null,null,641350,"Travel - Emp - Recruiting - Miscellaneous",null,641350,"Travel - Emp - Recruiting - Miscellaneous","E"]
[641360,"Travel - Emp - Recruiting - Rental Car","E",null,null,null,641360,"Travel - Emp - Recruiting - Rental Car",null,641360,"Travel - Emp - Recruiting - Rental Car","E"]
[641370,"Travel - Emp - Recruiting - Parking","E",null,null,null,641370,"Travel - Emp - Recruiting - Parking",null,641370,"Travel - Emp - Recruiting - Parking","E"]
["641500","Travel - Employee Mileage","E",null,null,null,"641500","Travel - Employee Mileage",null,"641500","Travel - Employee Mileage","E"]
[641510,"Travel - Employee Mileage","E",null,null,null,641510,"Travel - Employee Mileage",null,641510,"Travel - Employee Mileage","E"]
[641520,"Travel - Employee Mileage - Recruiting","E",null,null,null,641520,"Travel - Employee Mileage - Recruiting",null,641520,"Travel - Employee Mileage - Recruiting","E"]
[641539,"Travel - Joint Staffed","E",null,null,null,641539,"Travel - Joint Staffed",null,641539,"Travel - Joint Staffed","E"]
["651000","Travel - NonEmployee","E","Y",null,null,"651000","Travel - NonEmployee",null,"651000","Travel - NonEmployee","E","Y"]
["651100","Travel - NonEmployee/Team","E",null,null,null,"651100","Travel - NonEmployee/Team",null,"651100","Travel - NonEmployee/Team","E"]
[651110,"Travel - Non-Emp/Team - Ground Transportation","E",null,null,null,651110,"Travel - Non-Emp/Team - Ground Transportation",null,651110,"Travel - Non-Emp/Team - Ground Transportation","E"]
[651120,"Travel - Non-Emp/Team - Air Travel","E",null,null,null,651120,"Travel - Non-Emp/Team - Air Travel",null,651120,"Travel - Non-Emp/Team - Air Travel","E"]
[651130,"Travel - Non-Emp/Team - Meals","E",null,null,null,651130,"Travel - Non-Emp/Team - Meals",null,651130,"Travel - Non-Emp/Team - Meals","E"]
[651140,"Travel - Non-Emp/Team - Lodging","E",null,null,null,651140,"Travel - Non-Emp/Team - Lodging",null,651140,"Travel - Non-Emp/Team - Lodging","E"]
[651150,"Travel - Non-Emp/Team - Miscellaneous","E",null,null,null,651150,"Travel - Non-Emp/Team - Miscellaneous",null,651150,"Travel - Non-Emp/Team - Miscellaneous","E"]
[651160,"Travel - Non-Emp/Team - Rental Car","E",null,null,null,651160,"Travel - Non-Emp/Team - Rental Car",null,651160,"Travel - Non-Emp/Team - Rental Car","E"]
[651170,"Travel - Non-Emp/Team - Parking","E",null,null,null,651170,"Travel - Non-Emp/Team - Parking",null,651170,"Travel - Non-Emp/Team - Parking","E"]
[651200,"International Travel - Non-Employees/Team","E",null,null,null,651200,"International Travel - Non-Employees/Team",null,651200,"International Travel - Non-Employees/Team","E"]
[651210,"International Travel - Non-Emp/Team - Ground Transporation","E",null,null,null,651210,"International Travel - Non-Emp/Team - Ground Transporation",null,651210,"International Travel - Non-Emp/Team - Ground Transporation","E"]
[651220,"International Travel - Non-Emp/Team - Air Travel","E",null,null,null,651220,"International Travel - Non-Emp/Team - Air Travel",null,651220,"International Travel - Non-Emp/Team - Air Travel","E"]
[651230,"International Travel - Non-Emp/Team - Meals","E",null,null,null,651230,"International Travel - Non-Emp/Team - Meals",null,651230,"International Travel - Non-Emp/Team - Meals","E"]
[651240,"International Travel - Non-Emp/Team - Lodging","E",null,null,null,651240,"International Travel - Non-Emp/Team - Lodging",null,651240,"International Travel - Non-Emp/Team - Lodging","E"]
[651250,"International Travel - Non-Emp/Team - Miscellaneous","E",null,null,null,651250,"International Travel - Non-Emp/Team - Miscellaneous",null,651250,"International Travel - Non-Emp/Team - Miscellaneous","E"]
[651260,"International Travel - Non-Emp/Team - Rental Car","E",null,null,null,651260,"International Travel - Non-Emp/Team - Rental Car",null,651260,"International Travel - Non-Emp/Team - Rental Car","E"]
[651270,"International Travel - Emp - Non-Emp/Team - Parking","E",null,null,null,651270,"International Travel - Emp - Non-Emp/Team - Parking",null,651270,"International Travel - Emp - Non-Emp/Team - Parking","E"]
[651290,"International Travel - Non-Emp/Team - VISAPAS","E",null,null,null,651290,"International Travel - Non-Emp/Team - VISAPAS",null,651290,"International Travel - Non-Emp/Team - VISAPAS","E"]
[651300,"Non-Employee Recruiting Travel","E",null,null,null,651300,"NonEmployee Recruiting  - Employment/Athletics/Students",null,651300,"NonEmployee Recruiting  - Employment/Athletics/Students","E"]
[651310,"Non-Employee Recruiting Travel - Ground Transportation","E",null,null,null,651310,"Non-Employee Recruiting Travel - Ground Transportation",null,651310,"Non-Employee Recruiting Travel - Ground Transportation","E"]
[651320,"Non-Employee Recruiting Travel - Air Travel","E",null,null,null,651320,"Non-Employee Recruiting Travel - Air Travel",null,651320,"Non-Employee Recruiting Travel - Air Travel","E"]
[651330,"Non-Employee Recruiting Travel - Meals","E",null,null,null,651330,"Non-Employee Recruiting Travel - Meals",null,651330,"Non-Employee Recruiting Travel - Meals","E"]
[651340,"Non-Employee Recruiting Travel - Lodging","E",null,null,null,651340,"Non-Employee Recruiting Travel - Lodging",null,651340,"Non-Employee Recruiting Travel - Lodging","E"]
[651350,"Non-Employee Recruiting Travel - Miscellaneous","E",null,null,null,651350,"Non-Employee Recruiting Travel - Miscellaneous",null,651350,"Non-Employee Recruiting Travel - Miscellaneous","E"]
[651360,"Non-Employee Recruiting Travel - Rental Car","E",null,null,null,651360,"Non-Employee Recruiting Travel - Rental Car",null,651360,"Non-Employee Recruiting Travel - Rental Car","E"]
[651370,"Non-Employee Recruiting Travel - Parking","E",null,null,null,651370,"Non-Employee Recruiting Travel - Parking",null,651370,"Non-Employee Recruiting Travel - Parking","E"]
[651400,"Non-Employee Grant Participant Travel","E",null,null,null,651400,"Non-Employee Grant Participant Travel",null,651400,"Non-Employee Grant Participant Travel","E"]
[null,null,null,null,null,null,null,null,null,"6514xx","Institution Discretion","E"]
["651500","Travel - Non-Employee Mileage","E",null,null,null,"651500","Travel - Non-Employee Mileage",null,"651500","Travel - Non-Employee Mileage","E"]
[651510,"Travel - Non-Employee Mileage","E",null,null,null,651510,"Travel - Non-Employee Mileage",null,651510,"Travel - Non-Employee Mileage","E"]
[651520,"Travel-Non-Employee Recruiting - Mileage","E",null,null,null,651520,"Travel-Non-Employee Recruiting - Mileage",null,651520,"Travel-Non-Employee Recruiting - Mileage","E"]
["698000","Travel- Allocations","E","Y",null,null,"698000","Travel- Allocations",null,"698000","Travel- Allocations","E","Y"]
["698100","Ind Plant OH-Travel","E",null,null,null,"698100","Ind Plant OH-Travel",null,"698100","Ind Plant OH-Travel","E"]
[null,null,null,null,null,null,null,null,null,"6981xx","Institution Discretion","E"]
["698300","Travel Expense - Allocated Cost","E",null,null,null,"698300","Travel Expense - Allocated Cost",null,"698300","Travel Expense - Allocated Cost","E"]
[null,null,null,null,null,null,null,null,null,"6983xx","Institution Discretion","E"]
["7 - Operating Supplies & Expenses",null,null,null,null,null,"7 - Operating Supplies & Expenses",null,null,"7 - Operating Supplies & Expenses"]
["700000","Operating Supplies & Expenses","E","Y",null,null,"700000","Operating Supplies & Expenses",null,"700000","Operating Supplies & Expenses","E","Y"]
["702000","Purchases for Resale","E","Y",null,null,"702000","Purchases for Resale",null,"702000","Purchases for Resale","E","Y"]
["702100","Purchases for Resale","E",null,null,null,"702100","Purchases for Resale",null,"702100","Purchases for Resale","E"]
["702101","Purch for Resale-Text Books","E",null,null,null,"702101","Purch for Resale-Text Books",null,"7021xx","Institution Discretion","E"]
["702102","Purch for Resale-New Books","E",null,null,null,"702102","Purch for Resale-New Books",null,null,"Account Removed"]
["702103","Purch for Resale-Used Books","E",null,null,null,"702103","Purch for Resale-Used Books",null,null,"Account Removed"]
["702104","Purch for Resale-Trade Books","E",null,null,null,"702104","Purch for Resale-Trade Books",null,null,"Account Removed"]
["702105","Purch for Resale-Apparel","E",null,null,null,"702105","Purch for Resale-Apparel",null,null,"Account Removed"]
["702106","Purch for Resale-Supplies","E",null,null,null,"702106","Purch for Resale-Supplies",null,null,"Account Removed"]
["702107","Purch for Resale-Miscellaneous","E",null,null,null,"702107","Purch for Resale-Miscellaneous",null,null,"Account Removed"]
["702108","Purch for Resale-Food","E",null,null,null,"702108","Purch for Resale-Food",null,null,"Account Removed"]
["702109","Purch-Other Bookstore","E",null,null,null,"702109","Purch-Other Bookstore",null,null,"Account Removed"]
["702110","Purch for Resale-Cafeteria","E",null,null,null,"702110","Purch for Resale-Cafeteria",null,null,"Account Removed"]
["702113","Purch for Resale-Vending","E",null,null,null,"702113","Purch for Resale-Vending",null,null,"Account Removed"]
["702120","Purch for Resale-Specialties","E",null,null,null,"702120","Purch for Resale-Specialties",null,null,"Account Removed"]
["702123","Purch for Resale-Cap/Gown/Diploma","E",null,null,null,"702123","Purch for Resale-Cap/Gown/Diploma",null,null,"Account Removed"]
["702126","Purch for Resale-Non Taxable","E",null,null,null,"702126","Purch for Resale-Non Taxable",null,null,"Account Removed"]
["702130","Purch for Resale-Uniforms","E",null,null,null,"702130","Purch for Resale-Uniforms",null,null,"Account Removed"]
[702135,"Purch for Resale-Contract US Post Office Location","E",null,null,null,702135,"Purch for Resale-Contract US Post Office Location",null,null,"Account Removed"]
[702150,"Purch for Resale-Computers and Accessories","E",null,null,null,702150,"Purch for Resale-Computers and Accessories",null,null,"Account Removed"]
["702171","Purch for Resale-Drinks","E",null,null,null,"702171","Purch for Resale-Drinks",null,null,"Account Removed"]
["702172","Purch for Resale-Snacks","E",null,null,null,"702172","Purch for Resale-Snacks",null,null,"Account Removed"]
["702180","Purch for Resale-Print Services","E",null,null,null,"702180","Purch for Resale-Print Services",null,null,"Account Removed"]
["702190","Purch for Resale-Athletic Merchandise","E",null,null,null,"702190","Purch for Resale-Athletic Merchandise",null,null,"Account Removed"]
["702195","Purch for Resale-Athletic Concessions","E",null,null,null,"702195","Purch for Resale-Athletic Concessions",null,null,"Account Removed"]
[702200,"Purch for Resale-Food Services","E",null,null,null,702200,"Purch for Resale-Food Services",null,null,"Account Removed"]
["703000","Cost of Goods Sold","E","Y",null,null,"703000","Cost of Goods Sold",null,"703000","Cost of Goods Sold","E","Y"]
["703100","Cost of Goods Sold","E",null,null,null,"703100","Cost of Goods Sold",null,"703100","Cost of Goods Sold","E"]
["703101","COGS-Text Books","E",null,null,null,"703101","COGS-Text Books",null,"7031xx","Institution Discretion","E"]
["703102","COGS-New Books","E",null,null,null,"703102","COGS-New Books",null,null,"Account Removed"]
["703103","COGS-Used Books","E",null,null,null,"703103","COGS-Used Books",null,null,"Account Removed"]
["703104","COGS-Trade Books","E",null,null,null,"703104","COGS-Trade Books",null,null,"Account Removed"]
["703105","COGS-Apparel","E",null,null,null,"703105","COGS-Apparel",null,null,"Account Removed"]
["703106","COGS-Supplies","E",null,null,null,"703106","COGS-Supplies",null,null,"Account Removed"]
["703107","COGS-Rental Books","E",null,null,null,"703107","COGS-Rental Books",null,null,"Account Removed"]
["703108","COGS-Food","E",null,null,null,"703108","COGS-Food",null,null,"Account Removed"]
["703109","COGS-Other Bookstore","E",null,null,null,"703109","COGS-Other Bookstore",null,null,"Account Removed"]
["703110","COGS-Cafeteria","E",null,null,null,"703110","COGS-Cafeteria",null,null,"Account Removed"]
["703113","COGS-Vending","E",null,null,null,"703113","COGS-Vending",null,null,"Account Removed"]
["703120","COGS-Specialties","E",null,null,null,"703120","COGS-Specialties",null,null,"Account Removed"]
["703123","COGS-Cap/Gown/Diploma","E",null,null,null,"703123","COGS-Cap/Gown/Diploma",null,null,"Account Removed"]
["703125","COGS-Other","E",null,null,null,"703125","COGS-Other",null,null,"Account Removed"]
["703126","COGS-Non Taxable","E",null,null,null,"703126","COGS-Non Taxable",null,null,"Account Removed"]
["703130","COGS-Uniforms","E",null,null,null,"703130","COGS-Uniforms",null,null,"Account Removed"]
[703135,"COGS-Contract US Post Office Location","E",null,null,null,703135,"COGS-Contract US Post Office Location",null,null,"Account Removed"]
[703150,"COGS-Computers and Accessories","E",null,null,null,703150,"COGS-Computers and Accessories",null,null,"Account Removed"]
["703171","COGS-Drinks","E",null,null,null,"703171","COGS-Drinks",null,null,"Account Removed"]
["703172","COGS-Snacks","E",null,null,null,"703172","COGS-Snacks",null,null,"Account Removed"]
["703180","COGS-Print Services","E",null,null,null,"703180","COGS-Print Services",null,null,"Account Removed"]
[703189,"COGS-Shrinkage/Spoilage","E",null,null,null,703189,"COGS-Shrinkage/Spoilage",null,null,"Account Removed"]
["703190","COGS-Athletic Merchandise","E",null,null,null,"703190","COGS-Athletic Merchandise",null,null,"Account Removed"]
["703195","COGS-Athletic Concessions","E",null,null,null,"703195","COGS-Athletic Concessions",null,null,"Account Removed"]
[703200,"COGS-Food Services","E",null,null,null,703200,"COGS-Food Services",null,null,"Account Removed"]
["704000","Cash Over/Short","E","Y",null,null,"704000","Cash Over/Short",null,"704000","Cash Over/Short","E","Y"]
["704100","Cash Over/Short","E",null,null,null,"704100","Cash Over/Short",null,"704100","Cash Over/Short","E"]
[null,null,null,null,null,null,null,null,null,"7041xx","Institution Discretion","E"]
["712000","Motor Vehicle Exp","E","Y",null,null,"712000","Motor Vehicle Exp",null,"712000","Motor Vehicle Exp","E","Y"]
["712100","Motor Vehicle Exp","E",null,null,null,"712100","Motor Vehicle Exp",null,"712100","Motor Vehicle Exp","E"]
["712110","Motor Veh Expense-Fuel","E",null,null,null,"712110","Motor Veh Expense-Fuel",null,"712110","Motor Veh Expense-Fuel","E"]
["712111","Motor Veh Expense-Repairs","E",null,null,null,"712111","Motor Veh Expense-Repairs",null,"712111","Motor Veh Expense-Repairs","E"]
["712120","Aircraft Expense-Fuel","E",null,null,null,"712120","Aircraft Expense-Fuel",null,"712120","Aircraft Expense-Fuel","E"]
["712121","Aircraft Expense-Repairs","E",null,null,null,"712121","Aircraft Expense-Repairs",null,"712121","Aircraft Expense-Repairs","E"]
[null,null,null,null,null,null,null,null,null,"7121xx","Institution Discretion","E"]
["714000","Supplies and Materials","E","Y",null,null,"714000","Supplies and Materials",null,"714000","Supplies and Materials","E","Y"]
["714100","Supplies and Materials","E",null,null,null,"714100","Supplies and Materials",null,"714100","Supplies and Materials","E"]
[null,null,null,null,null,null,714101,"Supplies and Materials - Office Supplies",null,714101,"Supplies and Materials - Office Supplies","E"]
[null,null,null,null,null,null,714102,"Supplies and Materials - Instructional/Lab Supplies",null,714102,"Supplies and Materials - Instructional/Lab Supplies","E"]
[null,null,null,null,null,null,714103,"Supplies and Materials - Paper",null,714103,"Supplies and Materials - Paper","E"]
[null,null,null,null,null,null,714104,"Supplies and Materials - Copier Supplies",null,714104,"Supplies and Materials - Copier Supplies","E"]
[714105,"Supplies and Materials - Furniture/Fixtures","E",null,null,null,714105,"Supplies and Materials - Furniture/Fixtures",null,null,"Account Removed"]
[714110,"Supplies and Materials - Postage","E",null,null,null,714110,"Supplies and Materials - Postage",null,714110,"Supplies and Materials - Postage","E"]
["714111","Supplies & Materials Expense - Ship/Handl/Freight","E",null,null,null,"714111","Supplies & Materials Expense - Ship/Handl/Freight",null,"714111","Supplies & Materials Expense - Ship/Handl/Freight","E"]
["714112","Supplies & Materials Expense - Licenses","E",null,null,null,"714112","Supplies & Materials Expense - Licenses (Non-Software)",null,"714112","Supplies & Materials Expense - Licenses (Non-Software)","E"]
["714113","Supplies & Materials Expense - Books/E-Books","E",null,null,null,"714113","Supplies & Materials Expense - Books/E-Books",null,"714113","Supplies & Materials Expense - Books/E-Books","E"]
["714114","Supplies & Materials Expense - IT Related","E",null,null,null,"714114","Supplies & Materials Expense - IT Related",null,"714114","Supplies & Materials Expense - IT Related","E"]
[714115,"Supplies & Materials Expense - Hazardous Material","E",null,null,null,714115,"Supplies & Materials Expense - Hazardous Material",null,714115,"Supplies & Materials Expense - Hazardous Material","E"]
[714120,"Supplies and Materials Expense - Other","E",null,null,null,714120,"Supplies and Materials Expense - Other",null,"7141xx","Institution Discretion","E"]
["714900","Purchase Card Expense","E",null,null,null,"714900","Purchase Card Expense",null,"714900","Purchase Card Expense","E"]
["715000","Repairs And Maintenance","E","Y",null,null,"715000","Repairs And Maintenance",null,"715000","Repairs And Maintenance","E","Y"]
["715100","Repairs And Maintenance","E",null,null,null,"715100","Repairs And Maintenance",null,"715100","Repairs And Maintenance","E"]
["715101","Repairs & Maint-Residence Halls ","E",null,null,null,"715101","Repairs & Maint-Residence Halls ",null,"7151xx","Institution Discretion","E"]
["715105","Repairs & Maint-LLC Additional Rent","E",null,null,null,"715105","Repairs & Maint-LLC Additional Rent",null,null,"Account Removed"]
["715110","Repairs & Maint-Local","E",null,null,null,"715110","Repairs & Maint-Local",null,null,"Account Removed"]
["715120","Repairs & Maint-Contract","E",null,null,null,"715120","Repairs & Maint-Contract",null,null,"Account Removed"]
["715121","Repairs & Maint-Copiers","E",null,null,null,"715121","Repairs & Maint-Copiers",null,null,"Account Removed"]
["715122","Repairs & Maint-Electric","E",null,null,null,"715122","Repairs & Maint-Electric",null,null,"Account Removed"]
["715123","Repairs & Maint-Trades","E",null,null,null,"715123","Repairs & Maint-Trades",null,null,"Account Removed"]
["715124","Repairs & Maint-HVAC","E",null,null,null,"715124","Repairs & Maint-HVAC",null,null,"Account Removed"]
["715125","Repairs & Maint-Environmental Services","E",null,null,null,"715125","Repairs & Maint-Environmental Services",null,null,"Account Removed"]
["715126","Repairs & Maint-Reimbursement","E",null,null,null,"715126","Repairs & Maint-Reimbursement",null,null,"Account Removed"]
["715130","Repairs & Maint-Computer","E",null,null,null,"715130","Repairs & Maint-Computer",null,null,"Account Removed"]
["715131","Repairs & Maint-Protective Services","E",null,null,null,"715131","Repairs & Maint-Protective Services",null,null,"Account Removed"]
["715132","Repairs & Maint-Service Contracts","E",null,null,null,"715132","Repairs & Maint-Service Contracts",null,null,"Account Removed"]
["715200","Repair and Replacement Contribution","E",null,null,null,"715200","Repair and Replacement Contribution",null,"715200","Repair and Replacement Contribution","E"]
[null,null,null,null,null,null,null,null,null,"7152xx","Institution Discretion","E"]
[null,null,null,null,null,null,"715900","Repair and Maintenance  - Contracts",null,"715900","Repair and Maintenance  - Contracts","E"]
[null,null,null,null,null,null,null,null,null,"7159xx","Institution Discretion","E"]
["717000","Utilities","E","Y",null,null,"717000","Utilities",null,"717000","Utilities","E","Y"]
["717100","Coal","E",null,null,null,"717100","Garbage Service",null,"717100","Garbage Service",null,null,"Renamed"]
["717200","Electricity","E",null,null,null,"717200","Electricity",null,"717200","Electricity","E"]
[null,null,null,null,null,null,null,null,null,"7172xx","Institution Discretion","E"]
["717300","Fuel Oil","E",null,null,null,"717300","Fuel Oil",null,"717300","Fuel Oil","E"]
[null,null,null,null,null,null,null,null,null,"7173xx","Institution Discretion","E"]
["717400","Natural Gas/Propane Gas","E",null,null,null,"717400","Natural Gas/Propane Gas",null,"717400","Natural Gas/Propane Gas","E"]
[null,null,null,null,null,null,null,null,null,"7174xx","Institution Discretion","E"]
["717500","Water","E",null,null,null,"717500","Water/Sewer",null,"717500","Water/Sewer","E"]
[null,null,null,null,null,null,null,null,null,"7175xx","Institution Discretion","E"]
["717600","Other Utilities Services","E",null,null,null,"717600","Other Utilities Services",null,"717600","Other Utilities Services","E"]
[717610,"Utilites-Sewer Service","E",null,null,null,717610,"Utilites-Sewer Service",null,"7176xx","Institution Discretion","E"]
[717620,"Utilities-Garbage Pickup","E",null,null,null,717620,"Utilities-Garbage Pickup",null,null,"Account Removed"]
[717650,"Utilities-Steam","E",null,null,null,717650,"Utilities-Steam",null,null,"Account Removed"]
[null,null,null,null,null,null,"717900","Other Utilities Services - Contracts",null,"717900","Other Utilities Services - Contracts","E"]
[null,null,null,null,null,null,null,null,null,"7179xx","Institution Discretion","E"]
["719000","Rents- Non-Real Estate","E","Y",null,null,"719000","Rents- Non-Real Estate",null,"719000","Rents- Non-Real Estate","E","Y"]
["719100","Rents- Non-Real Estate","E",null,null,null,"719100","Rents- Non-Real Estate",null,"719100","Rents- Non-Real Estate","E"]
[719101,"Rents- Non-Real Estate-Residence Halls","E",null,null,null,719101,"Rents- Non-Real Estate-Residence Halls",null,"7191xx","Institution Discretion","E"]
[719102,"Rents-Non Real Estate-Vehicles","E",null,null,null,719102,"Rents-Non Real Estate-Vehicles",null,719102,"Rents-Non Real Estate-Vehicles","E"]
[719160,"Rents-Non RE-Print Shop Exp Cr","E",null,null,null,719160,"Rents-Non RE-Print Shop Exp Cr",null,null,"Account Removed"]
["719200","Operating Lease Payments","E",null,null,null,"719200","Operating Lease Payments - Non Real Estate",null,"719200","Operating Lease Payments - Non Real Estate","E"]
[null,null,null,null,null,null,null,null,null,"7192xx","Institution Discretion","E"]
["720000","Insurance And Bonding","E","Y",null,null,"720000","Insurance And Bonding",null,"720000","Insurance And Bonding","E","Y"]
["720100","Insurance And Bonding","E",null,null,null,"720100","Insurance And Bonding",null,"720100","Insurance And Bonding","E"]
[null,null,null,null,null,null,null,null,null,"7201xx","Institution Discretion","E"]
["721000","Claims And Indemnities","E","Y",null,null,"721000","Claims And Indemnities",null,"721000","Claims And Indemnities","E","Y"]
["721100","Claims And Indemnities","E",null,null,null,"721100","Claims And Indemnities",null,"721100","Claims And Indemnities","E"]
[null,null,null,null,null,null,null,null,null,"7211xx","Institution Discretion","E"]
["722000","Dir Ben-Med Care/Public Asst","E","Y",null,null,"722000","Dir Ben-Med Care/Public Asst",null,"722000","Dir Ben-Med Care/Public Asst","E","Y"]
["722100","Dir Ben-Med Care/Public Asst","E",null,null,null,"722100","Dir Ben-Med Care/Public Asst",null,"722100","Dir Ben-Med Care/Public Asst","E"]
["723000","College Work Study Program","E","Y",null,null,"723000","College Work Study Program",null,"723000","College Work Study Program","E","Y"]
["723100","College Work Study Program","E",null,null,null,"723100","College Work Study Program",null,"723100","College Work Study Program","E"]
[723190,"College Work ","E",null,null,null,723190,"College Work ",null,"7231xx","Institution Discretion","E"]
["724000","Grants to Counties & Cities","E","Y",null,null,"724000","Grants to Counties & Cities",null,"724000","Grants to Counties & Cities","E","Y"]
["724100","Grants to Counties & Cities","E",null,null,null,"724100","Grants to Counties & Cities",null,"724100","Grants to Counties & Cities","E"]
["725000","P3 Resident Assistance Program","E","Y",null,null,"725000","P3 Resident Assistance Program",null,"725000","P3 Resident Assistance Program","E","Y"]
["725100","P3 Resident Assistance Expense","E",null,null,null,"725100","P3 Resident Assistance Expense",null,"725100","P3 Resident Assistance Expense","E"]
["726000","Insurance Claims","E","Y",null,null,"726000","Insurance Claims",null,"726000","Insurance Claims","E","Y"]
["726100","Prescription Claims (USO Only)","E",null,null,null,"726100","Prescription Claims (USO Only)",null,"726100","Prescription Claims (USO Only)","E"]
["726200","Health Insurance Claims (USO Only)","E",null,null,null,"726200","Health Insurance Claims (USO Only)",null,"726200","Health Insurance Claims (USO Only)","E"]
["727000","Other Operating Expense","E","Y",null,null,"727000","Other Operating Expense",null,"727000","Other Operating Expense","E","Y"]
["727100","Other Operating Expense","E",null,null,null,"727100","Other Operating Expense",null,"727100","Other Operating Expense","E"]
[727110,"Other Operating Exp - Registration","E",null,null,null,727110,"Other Operating Exp - Registration",null,727110,"Other Operating Exp - Registration","E"]
[727120,"Other Operating Exp - Subscriptions","E",null,null,null,727120,"Other Operating Exp - Subscriptions",null,727120,"Other Operating Exp - Subscriptions","E"]
[727130,"Other Operating Exp - Memberships","E",null,null,null,727130,"Other Operating Exp - Memberships",null,727130,"Other Operating Exp - Memberships","E"]
[727140,"Other Operating Expense - Other","E",null,null,null,727140,"Other Operating Expense - Credit Card Related",null,727140,"Other Operating Expense - Credit Card Related","E"]
[727150,"Oth Oper Exp-Banking Related","E",null,null,null,727150,"Other Oper Exp-Banking Related",null,727150,"Other Oper Exp-Banking Related","E"]
[727160,"Other Operating Exp - MOWR Book Differential","E",null,null,null,727160,"Other Operating Exp - MOWR Book Differential",null,727160,"Other Operating Exp - MOWR Book Differential","E"]
[null,null,null,null,null,null,727170,"Other Operating Exp - Debt Collection Service Fees",null,727170,"Other Operating Exp - Debt Collection Service Fees","E"]
[727192,"GPLS-Library Materials (USO Only)","E",null,null,null,727192,"GPLS-Library Materials (USO Only)",null,727192,"GPLS-Library Materials (USO Only)","E"]
[727193,"GPLS-Talking Book Centers (USO Only)","E",null,null,null,727193,"GPLS-Talking Book Centers (USO Only)",null,727193,"GPLS-Talking Book Centers (USO Only)","E"]
[727194,"GPLS-System Services Grant (USO Only)","E",null,null,null,727194,"GPLS-System Services Grant (USO Only)",null,727194,"GPLS-System Services Grant (USO Only)","E"]
[727195,"GPLS-Salary Payments (USO Only)","E",null,null,null,727195,"GPLS-Salary Payments (USO Only)",null,727195,"GPLS-Salary Payments (USO Only)","E"]
[727196,"GPLS-Other (USO Only)","E",null,null,null,727196,"GPLS-Other (USO Only)",null,727196,"GPLS-Other (USO Only)","E"]
[null,null,null,null,null,null,null,null,null,"7271xx","Institution Discretion","E"]
[null,null,null,null,null,null,727200,"ADVERTISING",null,727200,"Advertising","E"]
[null,null,null,null,null,null,727225,"Advertising - Employee Recruitment",null,727225,"Advertising - Employee Recruitment","E",null,"Moved from 727350"]
[727250,"Advertising - Other than Employee Recruitment","E",null,null,null,727250,"Advertising - Other than Employee Recruitment",null,727250,"Advertising - Other than Employee Recruitment","E"]
[727350,"Advertising - Employee Recruitment","E",null,null,null,null,null,null,null,"Account Removed"]
[null,null,null,null,null,null,727275,"Advertising - Promotional Items",null,727275,"Advertising - Promotional Items","E"]
[null,null,null,null,null,null,null,null,null,"7272xx","Institution Discretion","E"]
[727500,"Program Related Meals","E",null,null,null,727500,"Program Related Meals",null,null,"Account Removed"]
["727700","Other - Employee Group Meals","E",null,null,null,"727700","Other - Group Meals",null,"727700","Other - Group Meals","E",null,"Renamed from \"Other - Employee Group Meals\""]
[null,null,null,null,null,null,727710,"Group Meals - Employees",null,727710,"Group Meals - Employees","E"]
[null,null,null,null,null,null,727720,"Group Meals - Non Employees",null,727720,"Group Meals - Non Employees","E"]
[null,null,null,null,null,null,727730,"Groups Meals - Students",null,727730,"Groups Meals - Students","E"]
[null,null,null,null,null,null,null,null,null,"7277xx","Institution Discretion","E"]
["727800","Oth Op Exp-Royalties","E",null,null,null,"727800","Oth Op Exp-Royalties",null,"727800","Oth Op Exp-Royalties","E"]
[null,null,null,null,null,null,null,null,null,"7278xx","Institution Discretion","E"]
[728000,"Bad Debt Expense","E","Y",null,null,728000,"Bad Debt Expense",null,null,"Account Removed"]
[728100,"Bad Debt Expense","E",null,null,null,728100,"Bad Debt Expense",null,null,"Account Removed"]
["733000","Software","E","Y",null,null,"733000","Software",null,"733000","Software","E","Y"]
["733100","Software","E",null,null,null,"733100","Software - Purchased",null,"733100","Software - Purchased","E",null,"Renamed  "]
[null,null,null,null,null,null,"733200","Software - Leased",null,"733200","Software - Leased","E"]
[null,null,null,null,null,null,"733900","Software - Contracts",null,"733900","Software - Contracts","E"]
["734000","Water,Timber & Mineral Rights and Easements Expense","E","Y",null,null,"734000","Water,Timber & Mineral Rights and Easements Expense",null,"734000","Water,Timber & Mineral Rights and Easements Expense","E","Y"]
["734100","Water Rights","E",null,null,null,"734100","Water Rights",null,"734100","Water Rights","E"]
["734200","Timber Rights","E",null,null,null,"734200","Timber Rights",null,"734200","Timber Rights","E"]
["734300","Mineral Rights","E",null,null,null,"734300","Mineral Rights",null,"734300","Mineral Rights","E"]
["734400","Easements","E",null,null,null,"734400","Easements",null,"734400","Easements","E"]
["735000","Patent, Trademark & Copyright Expense","E","Y",null,null,"735000","Patent, Trademark & Copyright Expense",null,"735000","Patent, Trademark & Copyright Expense","E","Y"]
["735100","Patents","E",null,null,null,"735100","Patents",null,"735100","Patents","E"]
["735200","Trademarks","E",null,null,null,"735200","Trademarks",null,"735200","Trademarks","E"]
["735300","Copyrights","E",null,null,null,"735300","Copyrights",null,"735300","Copyrights","E"]
["742000","Publications and Printing","E","Y",null,null,"742000","Publications and Printing",null,"742000","Publications and Printing","E","Y"]
["742100","Publications and Printing","E",null,null,null,"742100","Publications and Printing",null,"742100","Publications and Printing","E"]
["743000","Equipment Purch-Small Value","E","Y",null,null,"743000","Equipment/Furniture Purch-Small Value",null,"743000","Equipment/Furniture Purch-Small Value","E","Y"]
["743100","Equipment Purchase - Small Value - Non Inventory","E",null,null,null,"743100","Equipment Purchase - Small Value - Non Inventory",null,"743100","Equipment Purchase - Small Value - Non Inventory","E"]
["743200","Equipment Purchase - Small Value - Inventory","E",null,null,null,"743200","Equipment Purchase - Small Value - Inventory",null,"743200","Equipment Purchase - Small Value - Inventory","E"]
["743300","Equipment Purchase- Small Value - Sponsor Holds Title","E",null,null,null,"743300","Equipment Purchase- Small Value - Sponsor Holds Title",null,"743300","Equipment Purchase- Small Value - Sponsor Holds Title","E"]
[null,null,null,null,null,null,"743400","Furniture/Fixtures- Small Value - Non Inventory",null,"743400","Furniture/Fixtures- Small Value - Non Inventory","E"]
[null,null,null,null,null,null,"743500","Furniture/Fixtures- Small Value - Inventory",null,"743500","Furniture/Fixtures- Small Value - Inventory","E"]
[744000,"Information Tech. Equip. Purch-Small Value","E","Y",null,null,744000,"Information Tech. Equip. Purch-Small Value",null,744000,"Information Tech. Equip. Purch-Small Value","E","Y"]
["744100","Information Tech. Equipment  Purchase - Small Value - Non Inventory","E",null,null,null,"744100","Information Tech. Equipment  Purchase - Small Value - Non Inventory",null,"744100","Information Tech. Equipment  Purchase - Small Value - Non Inventory","E"]
[744200,"Information Tech. Equipment  Purchase - Small Value - Inventory","E",null,null,null,744200,"Information Tech. Equipment  Purchase - Small Value - Inventory",null,744200,"Information Tech. Equipment  Purchase - Small Value - Inventory","E"]
[744300,"Information Tech. Equipment Purchase - Sponsor Holds Title","E",null,null,null,744300,"Information Tech. Equipment Purchase - Sponsor Holds Title",null,744300,"Information Tech. Equipment Purchase - Sponsor Holds Title","E"]
["748000","Property Management","E","Y",null,null,"748000","Rents - Real Estate",null,"748000","Rents - Real Estate","E","Y"]
["748100","Real Estate Rentals","E",null,null,null,"748100","Real Estate Rentals - Operating Leases",null,"748100","Real Estate Rentals - Operating Leases","E"]
["748101","Real Estate Rentals-Ga Military College (USO Only)","E",null,null,null,"748101","Real Estate Rentals-Ga Military College (USO Only)",null,"748101","Real Estate Rentals-Ga Military College (USO Only)","E"]
[null,null,null,null,null,null,"748102","Real Estate Rentals ",null,"748102","Real Estate Rentals (One Time Event)","E"]
[null,null,null,null,null,null,null,null,null,"7481xx","Institution Discretion","E"]
["748200","Debt Service Retirement","E",null,null,null,"748200","Debt Service Retirement - GSFIC Payback Bonds",null,"748200","Debt Service Retirement - GSFIC Payback Bonds","E"]
["748300","Authority Lease Rentals","E",null,null,null,"748300","Authority Lease Rentals",null,null,"Account Removed"]
["751000","Per Diem & Fees","E","Y",null,null,"751000","Per Diem & Fees",null,"751000","Per Diem & Fees","E","Y"]
["751101","Architect","E",null,null,null,"751101","Architect",null,"751101","Architect","E"]
["751102","Attorney","E",null,null,null,"751102","Attorney",null,"751102","Attorney","E"]
["751103","Consultant","E",null,null,null,"751103","Consultant",null,"751103","Consultant","E"]
["751104","Engineer","E",null,null,null,"751104","Engineer",null,"751104","Engineer","E"]
["751105","Physician","E",null,null,null,"751105","Physician",null,"751105","Physician","E"]
[751106,"Interpreters","E",null,null,null,751106,"Interpreters",null,751106,"Interpreters","E"]
["751107","Veterinarian","E",null,null,null,"751107","Veterinarian",null,"751107","Veterinarian","E"]
["751108","Honorariums/Speakers","E",null,null,null,"751108","Honorariums/Speakers",null,"751108","Honorariums/Speakers","E"]
["751109","Information Technology Consultant","E",null,null,null,"751109","Information Technology Consultant",null,"751109","Information Technology Consultant","E"]
["751110","Other Per Diems","E",null,null,null,"751110","Other Per Diems",null,"751110","Other Per Diems","E"]
["751111","Subsistence - Grant Participant Support","E",null,null,null,"751111","Grant Participant Support - Subsistence",null,"751111","Grant Participant Support - Subsistence","E"]
["751112","Grant Participant Support  - Other","E",null,null,null,"751112","Grant Participant Support  - Other",null,"751112","Grant Participant Support  - Other","E"]
["752000","Per Diem & Fees- Reimb & Direct Expense","E","Y",null,null,"752000","Per Diem & Fees- Reimb & Direct Expense",null,"752000","Per Diem & Fees- Reimb & Direct Expense","E","Y"]
[752100,"Reimbursable Expense","E",null,null,null,752100,"Reimbursable Expense",null,752100,"Reimbursable Expense","E"]
[null,null,null,null,null,null,null,null,null,"7521xx","Institution Discretion","E"]
[752200,"Direct Expense","E",null,null,null,752200,"Direct Expense",null,752200,"Direct Expense","E"]
[null,null,null,null,null,null,null,null,null,"7522xx","Institution Discretion","E"]
["753000","Contracts","E","Y",null,null,"753000","Contracts",null,"753000","Contracts","E","Y"]
["753100","Contracts","E",null,null,null,"753100","Contracts",null,"753100","Contracts","E"]
["753102","Contracts-Electrical","E",null,null,null,"753102","Contracts-Electrical",null,"7531xx","Institution Discretion","E"]
["753103","Contracts-Trades","E",null,null,null,"753103","Contracts-Trades",null,null,"Account Removed"]
["753105","Contracts-HVAC","E",null,null,null,"753105","Contracts-HVAC",null,null,"Account Removed"]
["753106","Contracts-Snack Bar","E",null,null,null,"753106","Contracts-Snack Bar",null,null,"Account Removed"]
[753107,"Contracts-Custodial","E",null,null,null,753107,"Contracts-Custodial",null,null,"Account Removed"]
["753110","Contracts-Repairs & Maintenance","E",null,null,null,"753110","Contracts-Consultants",null,"753110","Contracts-Consultants","E"]
[null,null,null,null,null,null,753111,"Contracts-Temporary Employment Services",null,753111,"Contracts-Temporary Employment Services","E"]
["753120","Contracts-Grant Sub Recipient","E",null,null,null,"753120","Contracts-Grant Sub Recipient",null,"753120","Contracts-Grant Sub Recipient","E"]
[753121,"Contracts-Grant Sub >$25K","E",null,null,null,753121,"Contracts-Grant Sub >$25K",null,753121,"Contracts-Grant Sub >$25K","E"]
["753130","Contracts-Dining Hall","E",null,null,null,"753130","Contracts-Dining Hall",null,"753130","Contracts-Dining Hall","E"]
[753140,"Contracts-Construction in Progress","E",null,null,null,753140,"Contracts-Construction ",null,753140,"Contracts-Construction ","E",null,"Renamed"]
["753150","Contracts-Landscaping","E",null,null,null,"753150","Contracts-Landscaping",null,null,"Account Removed"]
["753170","Contracts-Loan Collections","E",null,null,null,"753170","Contracts-Loan Collections",null,null,"Account Removed"]
["753180","Contracts-Fiber Optics","E",null,null,null,"753180","Contracts-Fiber Optics",null,null,"Account Removed"]
["753181","Contracts-Security System","E",null,null,null,"753181","Contracts-Security Services",null,"753181","Contracts-Security Services","E"]
["753182","Contracts-Financial Aid Services","E",null,null,null,"753182","Contracts-Financial Aid Services",null,"753182","Contracts-Financial Aid Services","E"]
["753183","Contracts-Environmental Control/Hazardous Material","E",null,null,null,"753183","Contracts-Environmental Control/Hazardous Material",null,"753183","Contracts-Environmental Control/Hazardous Material","E"]
[753185,"Contracts-Web Store","E",null,null,null,753185,"Contracts-Web Store",null,null,"Account Removed"]
["753190","Contracts-Other","E",null,null,null,"753190","Contracts-Other",null,"753190","Contracts-Other","E"]
[753200,"Information Technology Contracts","E",null,null,null,753200,"Contracts - Information Technology",null,753200,"Contracts - Information Technology","E"]
[null,null,null,null,null,null,null,null,null,"7532xx","Institution Discretion","E"]
["760000","Computer Charges - Other","E","Y",null,null,"760000","Computer Charges - Other",null,null,"Account Removed"]
["760100","Computer Charges - Other","E",null,null,null,"760100","Computer Charges - Other",null,null,"Account Removed"]
["760200","Compuer Charges - DOAS","E",null,null,null,"760200","Compuer Charges - DOAS",null,null,"Account Removed"]
["771000","Telecommunications","E","Y",null,null,"771000","Telecommunications",null,"771000","Telecommunications","E","Y"]
["771100","Telecommunications- Local","E",null,null,null,"771100","Telecommunications- Local",null,"771100","Telecommunications- Local","E"]
[null,null,null,null,null,null,null,null,null,"7711xx","Institution Discretion","E"]
["771200","Telecommunications- Long Distance/GIST","E",null,null,null,"771200","Telecommunications- Long Distance",null,"771200","Telecommunications- Long Distance","E"]
[null,null,null,null,null,null,null,null,null,"7712xx","Institution Discretion","E"]
["771300","Telecommunications- Cellular","E",null,null,null,"771300","Telecommunications- Cellular",null,"771300","Telecommunications- Cellular","E"]
[null,null,null,null,null,null,null,null,null,"7713xx","Institution Discretion","E"]
["771400","Telecommunications- Pager","E",null,null,null,"771400","Telecommunications- Pager",null,"771400","Telecommunications- Pager","E"]
[null,null,null,null,null,null,null,null,null,"7714xx","Institution Discretion","E"]
["771500","Telecommunications- Radio","E",null,null,null,"771500","Telecommunications- Radio",null,"771500","Telecommunications- Radio","E"]
[null,null,null,null,null,null,null,null,null,"7715xx","Institution Discretion","E"]
["771600","Telecommunications- Video ","E",null,null,null,"771600","Telecommunications- Video ",null,"771600","Telecommunications- Video ","E"]
[null,null,null,null,null,null,null,null,null,"7716xx","Institution Discretion","E"]
["771700","Telecommunications- Wire & Cable","E",null,null,null,"771700","Telecommunications- TV Cable/Satellite",null,"771700","Telecommunications- TV Cable/Satellite","E"]
[771740,"Telecomm-TV Cable-Contract","E",null,null,null,771740,"Telecomm-TV Cable-Contract",null,"7717xx","Institution Discretion","E"]
["771800","Telecommunications- Data","E",null,null,null,"771800","Telecommunications- Data/Internet",null,"771800","Telecommunications- Data/Internet","E"]
[null,null,null,null,null,null,null,null,null,"7718xx","Institution Discretion","E"]
["771900","Telecommunications-Other","E",null,null,null,"771900","Telecommunications-Other",null,null,"Account Removed"]
["781000","Scholarships","E","Y",null,null,"781000","Scholarships",null,"781000","Scholarships","E","Y"]
["781100","Scholarships","E",null,null,null,"781100","Scholarships",null,"781100","Scholarships","E"]
[781101,"Grants Awards","E",null,null,null,781101,"Grants Awards",null,null,"Account Removed"]
[781110,"BOR-Tuition Remission","E",null,null,null,781110,"BOR-Tuition Remission",null,null,"Account Removed"]
[null,null,null,null,null,null,null,null,null,"7811xx","Institution Discretion","E"]
["782000","Fellowships","E","Y",null,null,"782000","Fellowships",null,"782000","Fellowships","E","Y"]
["782100","Fellowships","E",null,null,null,"782100","Fellowships",null,"782100","Fellowships","E"]
[null,null,null,null,null,null,null,null,null,"7821xx","Institution Discretion","E"]
["783000","Stipends","E","Y",null,null,"783000","Stipends",null,"783000","Stipends","E","Y"]
["783100","Stipends","E",null,null,null,"783100","Stipends",null,"783100","Stipends","E"]
[null,null,null,null,null,null,null,null,null,"7831xx","Institution Discretion","E"]
["783200","Stipends - Grant Participate Support","E",null,null,null,"783200","Stipends - Grant Participate Support",null,"783200","Stipends - Grant Participate Support","E"]
[null,null,null,null,null,null,null,null,null,"7832xx","Institution Discretion","E"]
["784000","Tuition","E","Y",null,null,"784000","Tuition",null,"784000","Tuition","E","Y"]
["784100","Tuition","E",null,null,null,"784100","Tuition",null,"784100","Tuition","E"]
[null,null,null,null,null,null,null,null,null,"7841xx","Institution Discretion","E"]
["792000","Other Miscellaneous Expense - Non-Operating","E","Y",null,null,"792000","Other Miscellaneous Expense - Non-Operating",null,"792000","Other Miscellaneous Expense - Non-Operating","E","Y"]
["792100","Other Miscellaneous Expense - Non-Operating","E",null,null,null,"792100","Other Miscellaneous Expense - Non-Operating",null,"792100","Other Miscellaneous Expense - Non-Operating","E"]
[null,null,null,null,null,null,null,null,null,"7921xx","Institution Discretion","E"]
["798000","Op Expenses - Allocations","E","Y",null,null,"798000","Op Expenses - Allocations",null,"798000","Op Expenses - Allocations","E","Y"]
[null,null,null,null,null,null,"798100","Ind Plant OH-Op Exp",null,"798100","Ind Plant OH-Op Exp","E"]
["798100","Ind Plant OH-Op Exp","E",null,null,null,null,null,null,"7981xx","Institution Discretion","E"]
[null,null,null,null,null,null,"798300","Operating Expenses - Allocated Cost",null,"798300","Operating Expenses - Allocated Cost","E"]
["798300","Operating Expenses - Allocated Cost","E",null,null,null,null,null,null,"7983xx","Institution Discretion","E"]
[null,null,null,null,null,null,"798500","P3 Operating Expenses - Allocated Costs",null,"798500","P3 Operating Expenses - Allocated Costs","E"]
["798500","P3 Operating Expenses - Allocated Costs","E",null,null,null,null,null,null,"7985xx","Institution Discretion","E"]
["799000","Control Account - Expense Error Budgetary Only","E","Y",null,null,"799000","Control Account - Expense Error Budgetary Only",null,"799000","Control Account - Expense Error Budgetary Only","E","Y"]
["7991xx-3xx","Appropriation Institution Expense (USO Only)","E",null,null,null,"7991xx-3xx","Appropriation Institution Expense (USO Only)",null,"7991xx-3xx","Appropriation Institution Expense (USO Only)","E"]
["799990","Control Account - Expense Error (PS V8.9)","E",null,null,null,"799990","Control Account - Expense Error (PS V8.9)",null,"799990","Control Account - Expense Error (PS V8.9)","E"]
["8 - Equipment/Capital Outlay",null,null,null,null,null,"8 - Capital Outlay",null,null,"8 - Capital Outlay"]
["800000","Equip Purch/Capital Outlay","E","Y",null,null,"800000","Purch/Capital Outlay",null,"800000","Purch/Capital Outlay","E","Y"]
["818000","Lease/Purchase ","E","Y",null,null,"818000","Lease/Purchase ",null,"818000","Lease/Purchase ","E","Y"]
["818100","Lease/Purchase: Principal","E",null,null,null,"818100","Lease/Purchase: Principal",null,"818100","Lease/Purchase: Principal","E"]
[null,null,null,null,null,null,null,null,null,"8181xx","Institution Discretion","E"]
["818200","Lease/Purchase: Interest","E",null,null,null,"818200","Lease/Purchase: Interest",null,"818200","Lease/Purchase: Interest","E"]
[818290,"GSFIC Payback Bond Interest Expense","E",null,null,null,818290,"GSFIC Payback Bond Interest Expense",null,818290,"GSFIC Payback Bond Interest Expense","E"]
[null,null,null,null,null,null,null,null,null,"8181xx","Institution Discretion","E"]
["833000","Software","E","Y",null,null,"833000","Software",null,"833000","Software","E","Y"]
[null,null,null,null,null,null,"833100","Software",null,"833100","Software","E"]
["833100","Software","E",null,null,null,null,null,null,"8181xx","Institution Discretion","E"]
["834000","Water,Timber & Mineral Rights and Easements","E","Y",null,null,"834000","Water,Timber & Mineral Rights and Easements",null,"834000","Water,Timber & Mineral Rights and Easements","E","Y"]
["834100","Water Rights","E",null,null,null,"834100","Water Rights",null,"834100","Water Rights","E"]
["834200","Timber Rights","E",null,null,null,"834200","Timber Rights",null,"834200","Timber Rights","E"]
["834300","Mineral Rights","E",null,null,null,"834300","Mineral Rights",null,"834300","Mineral Rights","E"]
["834400","Easements","E",null,null,null,"834400","Easements",null,"834400","Easements","E"]
["835000","Patents, Trademarks & Copyrights","E","Y",null,null,"835000","Patents, Trademarks & Copyrights",null,"835000","Patents, Trademarks & Copyrights","E","Y"]
["835100","Patents","E",null,null,null,"835100","Patents",null,"835100","Patents","E"]
["835200","Trademarks","E",null,null,null,"835200","Trademarks",null,"835200","Trademarks","E"]
["835300","Copyrights","E",null,null,null,"835300","Copyrights",null,"835300","Copyrights","E"]
["841000","Motor Vehicle Equip Purchase","E","Y",null,null,"841000","Motor Vehicle Equip Purchase",null,"841000","Motor Vehicle Equip Purchase","E","Y"]
["841100","Motor Vehicle Equip Purchase","E",null,null,null,"841100","Motor Vehicle Equip Purchase",null,"841100","Motor Vehicle Equip Purchase","E"]
["843000","Special Purchases","E","Y",null,null,"843000","Other Capital Purchases",null,"843000","Other Capital Purchases","E","Y"]
["843100","Equipment Purchases - Inventory","E",null,null,null,"843100","Equipment Purchases - Inventory",null,"843100","Equipment Purchases - Inventory","E"]
[843130,"Equipment Purchases - Computers","E",null,null,null,843130,"Equipment Purchases - Computers",null,843130,"Equipment Purchases - Computers","E"]
[843140,"Equipment Purchases - Others","E",null,null,null,843140,"Equipment Purchases - Others",null,843140,"Equipment Purchases - Others","E"]
[843141,"Equipment Purchases Inventory - Sponsor Holds Title","E",null,null,null,843141,"Equipment Purchases Inventory - Sponsor Holds Title",null,843141,"Equipment Purchases Inventory - Sponsor Holds Title","E"]
[null,null,null,null,null,null,null,null,null,"8431xx","Institution Discretion","E"]
["843200","Library Collections","E",null,null,null,"843200","Library Collections",null,"843200","Library Collections","E"]
[843210,"Library Collections - Periodicals & Subscriptions","E",null,null,null,843210,"Library Collections - Periodicals & Subscriptions",null,843210,"Library Collections - Periodicals & Subscriptions","E"]
[843220,"Library Collections - Other Printed Materials","E",null,null,null,843220,"Library Collections - Other Printed Materials",null,843220,"Library Collections - Other Printed Materials","E"]
[843230,"Library Collections - Binding","E",null,null,null,843230,"Library Collections - Binding",null,843230,"Library Collections - Binding","E"]
[843240,"Library Collections - Microfilm Reels","E",null,null,null,843240,"Library Collections - Microfilm Reels",null,843240,"Library Collections - Microfilm Reels","E"]
[843250,"Library Collections - Other Microfilm","E",null,null,null,843250,"Library Collections - Other Microfilm",null,843250,"Library Collections - Other Microfilm","E"]
[843260,"Library Collections - Audio/Video Materials","E",null,null,null,843260,"Library Collections - Audio/Video Materials",null,843260,"Library Collections - Audio/Video Materials","E"]
[843270,"Library Collections - Other Materials","E",null,null,null,843270,"Library Collections - Other Materials",null,843270,"Library Collections - Other Materials","E"]
[843280,"Library Collections - Computer Files","E",null,null,null,843280,"Library Collections - Computer Files",null,843280,"Library Collections - Computer Files","E"]
[null,null,null,null,null,null,null,null,null,"8432xx","Institution Discretion","E"]
["843300","Computer Purchases","E",null,null,null,"843300","Computer Purchases",null,"843300","Computer Purchases","E"]
[843320,"Computer Hardware - Inventory","E",null,null,null,843320,"Computer Hardware - Inventory",null,843320,"Computer Hardware - Inventory","E"]
[843390,"Other Information Technology Purchases","E",null,null,null,843390,"Other Information Technology Purchases",null,843390,"Other Information Technology Purchases","E"]
[null,null,null,null,null,null,null,null,null,"8433xx","Institution Discretion","E"]
["843400","Capitalized Collections","E",null,null,null,"843400","Capitalized Collections",null,"843400","Capitalized Collections","E"]
["850000","Land and Land Improvements","E","Y",null,null,"850000","Land and Land Improvements",null,"850000","Land and Land Improvements","E","Y"]
["850100","Land and Land Improvements","E",null,null,null,"850100","Land and Land Improvements",null,"850100","Land and Land Improvements","E"]
["860000","Buildings and Building Improvements","E","Y",null,null,"860000","Buildings and Building Improvements",null,"860000","Buildings and Building Improvements","E","Y"]
[null,null,null,null,null,null,"860100","Buildings and Building Improvements",null,"860100","Buildings and Building Improvements","E"]
["870000","Facilities and Other Improvements","E","Y",null,null,"870000","Facilities and Other Improvements",null,"870000","Facilities and Other Improvements","E","Y"]
["870100","Facilities and Other Improvements","E",null,null,null,"870100","Facilities and Other Improvements",null,"870100","Facilities and Other Improvements","E"]
[880000,"Infrastructure","E","Y",null,null,880000,"Infrastructure",null,880000,"Infrastructure","E","Y"]
[880100,"Infrastructure","E",null,null,null,880100,"Infrastructure",null,880100,"Infrastructure","E"]
["890000","Depreciation Expense","E","Y",null,null,"890000","Depreciation Expense",null,"890000","Depreciation Expense","E","Y"]
["890100","Depreciation Expense","E",null,null,null,"890100","Depreciation Expense",null,"890100","Depreciation Expense","E"]
["890900","Depreciation Expense-Prior Year","E",null,null,null,"890900","Depreciation Expense-Prior Year",null,"890900","Depreciation Expense-Prior Year","E"]
["9 - Transfers",null,null,null,null,null,"9 - Transfers",null,null,"9 - Transfers"]
["900000","Transfers","E","Y",null,null,"900000","Transfers",null,"900000","Transfers","E","Y"]
["911000","Transfers- Mandatory","E","Y",null,null,"911000","Transfers- Mandatory",null,"911000","Transfers- Mandatory","E","Y"]
["911100","Transfers- Mandatory","E",null,null,null,"911100","Transfers- Mandatory",null,"911100","Transfers- Mandatory","E"]
["921000","Transfers- Non-Mandatory","E","Y",null,null,"921000","Transfers- Non-Mandatory",null,"921000","Transfers- Non-Mandatory","E","Y"]
["921100","Transfers- Non-Mandatory","E",null,null,null,"921100","Transfers- Non-Mandatory",null,"921100","Transfers- Non-Mandatory","E"]
["951000","Allocated OH- Spons Agreements","E","Y",null,null,"951000","Allocated OH- Spons Agreements",null,"951000","Allocated OH- Spons Agreements","E","Y"]
["951100","Allocated OH- Spons Agreements",null,null,null,null,"951100","Allocated OH- Spons Agreements",null,"951100","Allocated OH- Spons Agreements","E"]
["99 - System Maintained Accounts",null,null,null,null,null,"99 - System Maintained Accounts",null,null,"99 - System Maintained Accounts"]
["999995","Allottment Offset","S","Y",null,null,"999995","Allottment Offset",null,"999995","Allottment Offset","S"]
["999996","Project/Grant Offset","S","Y",null,null,"999996","Project/Grant Offset",null,"999996","Project/Grant Offset","S"]
["999997","Revenue Estimate Offset","S","Y",null,null,"999997","Revenue Estimate Offset",null,"999997","Revenue Estimate Offset","S"]
["999998","Organization Budget Offset","S","Y",null,null,"999998","Organization Budget Offset",null,"999998","Organization Budget Offset","S"]
["999999","Appropriation Offset","S","Y",null,null,"999999","Appropriation Offset",null,"999999","Appropriation Offset","S"]
[]
["Budgetary Compliance Reporting Accounts",null,null,null,null,null,"Budgetary Compliance Reporting Accounts",null,null,"Budgetary Compliance Reporting Accounts"]
[981100,"BCR Prior Year Payables/Exp",null,null,null,null,981100,"BCR Prior Year Payables/Exp",null,981100,"BCR Prior Year Payables/Exp","M"]
[981200,"BCR Prior Year Rec/Rev",null,null,null,null,981200,"BCR Prior Year Rec/Rev",null,981200,"BCR Prior Year Rec/Rev","M"]
[981250,"Current Year Receivables",null,null,null,null,981250,"Current Year Receivables",null,981250,"Current Year Receivables","M"]
[981300,"BCR Incr/Decr in Inventory",null,null,null,null,981300,"BCR Incr/Decr in Inventory",null,981300,"BCR Incr/Decr in Inventory","M"]
[981400,"BCR Surplus Returned to Treas",null,null,null,null,981400,"BCR Surplus Returned to Treas",null,981400,"BCR Surplus Returned to Treas","M"]
[981500,"BCR Prior Year Ended",null,null,null,null,981500,"BCR Prior Year Ended",null,981500,"BCR Prior Year Ended","M"]
[981550,"BCR Current Year Ended",null,null,null,null,981550,"BCR Current Year Ended",null,981550,"BCR Current Year Ended","M"]
[981600,"BCR Pr Year Reserved Fund Bal",null,null,null,null,981600,"BCR Pr Year Reserved Fund Bal",null,981600,"BCR Pr Year Reserved Fund Bal","M"]
[981700,"BCR Mandatory Transfers",null,null,null,null,981700,"BCR Mandatory Transfers",null,981700,"BCR Mandatory Transfers","M"]
[981800,"BCR Non Mandatory Xfer",null,null,null,null,981800,"BCR Non Mandatory Xfer",null,981800,"BCR Non Mandatory Xfer","M"]
[981900,"BCROther Additions/Deletions",null,null,null,null,981900,"BCROther Additions/Deletions",null,981900,"BCROther Additions/Deletions","M"]
[981910,"Carry Over per SAO",null,null,null,null,981910,"Carry Over per SAO",null,981910,"Carry Over per SAO","M"]

{"sheet":"Fund","index":2,"n_rows":108,"n_cols":5,"rows_kept":108,"cut":false,"hidden":false,"merged":[]}
[null,"University System of Georgia "]
[null,"Standardized Chart of Accounts Reference Document - Fund Code"]
[]
[null,"Fund","Description  ","Institution Use","Notes/Comments"]
[null,10000,"State Appropriations                                         "]
[null,10500,"Tuition                                                                    "]
[null,10600,"Other General                                                   "]
[null,10800,"AU/UGA Medical Partnership","R1 Only"]
[null,11021,"GT - GTRI - State Appropriations","R1 Only","renamed from OOA-GTRI"]
[null,11025,"GT - Enterprise Innovation Institute - State Approp","R1 Only"]
[null,11300,"UGA - Agricultural Experiment Stations - State Appropriations","R1 Only","renamed from OOA- Experiment Stations"]
[null,11310,"UGA-Coop Extension Service-State Approp","R1 Only","renamed from OOA-Coop Extension Service"]
[null,11320,"UGA-Forestry Research-State Approp","R1 Only","renamed from OOA-Forestry Research"]
[null,11325,"UGA - Forestry Coop Extension - State Approp","R1 Only","renamed from OOA-Foresty Cooperative Exten"]
[null,11330,"UGA-Marine Extension Service-State Approp","R1 Only","renamed from OOA-Marine Extension Service"]
[null,11340,"UGA-Marine Institute - State Approp","R1 Only","renamed from OOA-Marine Institute-UGA"]
[null,11360,"UGA-Vet Med Ag Research-State Approp","R1 Only","renamed from OOA-Vet Med Ag Research"]
[null,11370,"UGA-Vet Med Teaching Hospital-State Approp","R1 Only","renamed from OOA-Vet Med Teaching Hospital"]
[null,11380,"UGA-Vet Med Experiment Station-State Approp","R1 Only","renamed from OOA-Vet Med Experiment Station"]
[null,11390,"UGA-Athens/Tifton Vet Labs-State Approp","R1 Only","renamed from OOA-Athens/Tifton Vet Labs"]
[null,11630,"UGA - Agricultural Experiment Stations-Other General","R1 Only"]
[null,11631,"UGA - Coop Extension Service-Other General","R1 Only"]
[null,11632,"UGA - Forestry Research-Other General","R1 Only"]
[null,11633,"UGA - Marine Extension Service-Other General","R1 Only"]
[null,11634,"UGA - Marine Institute-Other General","R1 Only"]
[null,11635,"UGA - Forestry Coop Extension-Other General","R1 Only"]
[null,11641,"GT - GTRI - Other General","R1 Only"]
[null,11645,"GT -Enterprise Innovation Institute - Other General","R1 Only"]
[null,11810,"UGA - Skidaway Institute - State Approp","R1 Only","renamed from OOA-Skidaway Institute"]
[null,11920,"University System Office ","USO Only","renamed from OOA-University System Office"]
[null,11921,"USO-State Approp Delivery","USO Only","renamed from OOA-RCO State AppropDelivery"]
[null,11922,"USO - Health Reporting","USO Only","renamed from OOA-RCO Health Reporting "]
[null,11923,"USO - Dental Reporting ","USO Only","New fund added FY 2016"]
[null,11930,"USO - GPLS - State Approp","USO Only","renamed from OOA-Public Libraries"]
[null,11940,"USO - State Med Education Board - State Approp","USO Only","renamed from OOA-State Med Education Board"]
[null,12210,"Auxiliary Housing                                        "]
[null,12220,"Auxiliary Food Services    "]
[null,12230,"Auxiliary Stores and Shops"]
[null,12240,"Auxiliary Health Services  "]
[null,12250,"Auxiliary Parking/Transportation"]
[null,12260,"Auxiliary Transportation",null,"Use of this fund is optional"]
[null,12270,"Auxiliary Other Organizations "]
[null,12280,"Auxiliary Athletics"]
[null,13000,"Student Activities"]
[null,14000,"Continuing Education"]
[null,14100,"Departmental Sales and Service","R1 Only"]
[null,14200,"DSS - Premium Programs","R1 Only"]
[null,14300,"UGA - Agricultural Experiment Stations-DSS","R1 Only"]
[null,14310,"UGA-Coop Extension Service-DSS","R1 Only"]
[null,14320,"UGA-Forestry Research-DSS","R1 Only"]
[null,14325,"UGA - Forestry Coop Extension-DSS","R1 Only"]
[null,14330,"UGA-Marine Extension Service-DSS","R1 Only"]
[null,14340,"UGA-Marine Institute-DSS","R1 Only"]
[null,14370,"UGA-Vet Med Teaching Hospital-DSS","R1 Only"]
[null,14390,"UGA-Athens/Tifton Vet Labs-DSS","R1 Only"]
[null,14810,"UGA-Skidaway Institute-DSS","R1 Only"]
[null,15000,"Indirect Cost Recoveries"]
[null,"15035","GT -Enterprise Innovation Institute - IDCR","R1 Only"]
[null,15300,"UGA - Agricultural Experiment Stations-IDCR","R1 Only"]
[null,15310,"UGA-Coop Extension Service-IDCR","R1 Only"]
[null,15320,"UGA-Forestry Research-IDCR","R1 Only"]
[null,15325,"UGA - Forestry Coop Extension-IDCR","R1 Only"]
[null,15330,"UGA-Marine Extension Service-IDCR","R1 Only"]
[null,15340,"UGA-Marine Institute - IDCR","R1 Only"]
[null,15390,"UGA-Athens/Tifton Vet Labs-IDCR","R1 Only"]
[null,15810,"UGA-Skidaway Institute-IDCR","R1 Only"]
[null,16000,"Technology Fees"]
[null,20000,"Restricted Ed & General"]
[null,20010,"GRU - Restricted GCHC","R1 Only"]
[null,20020,"GRU - Restricted GWVNH","R1 Only"]
[null,20040,"GRU - Restricted MCGHI","R1 Only"]
[null,"20045","GRU - Restricted MCGHI Margin","R1 Only"]
[null,20050,"GRU - Restricted Phys Practice Group","R1 Only"]
[null,"20080","GRU/UGA Medical Partnership - Restricted","R1 Only"]
[null,20100,"Student Financial Aid","R1 Only"]
[null,20200,"Restricted - Foundation","R1 Only"]
[null,20300,"Restricted - Research Organization  ","R1 Only"]
[null,20400,"Restricted - Non-Sponsored","R1 Only"]
[null,21000,"Restricted - Othr Organized Activity"]
[null,21021,"GT-GTRI - Restricted and Sponsored ","R1 Only","renamed from ROOA-GTRI"]
[null,21300,"UGA- Agricultural Experiment Stations - Restricted","R1 Only","renamed from ROOA- Experiment Stations"]
[null,21310,"UGA-Coop Extension Service - Restricted","R1 Only","renamed from ROOA-Coop Extension Service"]
[null,21320,"UGA-Forestry Research - Restricted","R1 Only","renamed from ROOA-Forestry Research"]
[null,21325,"UGA - Forestry Coop Extension - Restricted","R1 Only","renamed from ROOA-Foresty Cooperative Exten"]
[null,21330,"UGA-Marine Extension Service - Restricted","R1 Only","renamed from ROOA-Marine Extension Service"]
[null,21340,"UGA-Marine Institute-Restricted","R1 Only","renamed from ROOA-Marine Institute-UGA"]
[null,21390,"UGA-Athens/Tifton Vet Labs - Restricted","R1 Only","renamed from ROOA-Athens/Tifton Vet Labs"]
[null,21810,"UGA-Skidaway Institute - Restricted","R1 Only","renamed from ROOA-Skidaway Institute"]
[null,21920,"University System Office - Restricted","USO Only","renamed from ROOA-University System Office"]
[null,21921,"USO-State Approp Delivery  - Restricted","USO Only","renamed from ROOA-RCO State AppropDelivery "]
[null,21922,"USO-Health Insurance Reporting  - Restricted","USO Only","renamed from ROOA-RCO Health Insurance Reporting "]
[null,21930,"USO-GA Public Library Service  - Restricted","USO Only","renamed from ROOA-GA Public Library Service"]
[null,30000,"Federal Loan"]
[null,31000,"Institutional Loan"]
[null,40000,"Endowment"]
[null,41000,"Term Endowment"]
[null,42000,"Quasi Endowment"]
[null,50000,"Unexpended Plant"]
[null,50100,"Unexpended Plant - Non - lapsing","R1 Only"]
[null,50200,"Unexpended Plant - GSFIC Non-MRR","R1 Only"]
[null,50300,"Unexpended Plant - MRR","R1 Only"]
[null,60000,"Agency - Funds on Deposit"]
[null,61000,"Agency - Designated Scholarships"]
[null,62000,"Agency - Payroll Operations"]
[null,63000,"Agency - OneHCM","USO Only","New fund added FY 2017"]
[null,80000,"Pension Trust Fund","USO Only","New fund added FY 2016"]
[null,90000,"Retiree Health Benefit Fund","USO Only"]
[null,90100,"OPEB Retiree HRA Activity","USO Only","New fund added FY 2016"]

{"sheet":"Program","index":3,"n_rows":125,"n_cols":5,"rows_kept":125,"cut":false,"hidden":false,"merged":[]}
["University System of Georgia"]
["Chart of Accounts Reference Document - PROGRAM"]
[]
["Area","Program","Description","Institution Use","Notes"]
["Education & General"]
["Instruction"]
[null,"11100","General Academic Instruction"]
[null,11110,"Instruction (Cost Sharing)"]
[null,11150,"General Academic Instruction - Indirect","R1 Only"]
[null,11111,"Summer School Instruction","R1 Only"]
[null,"11200","Vocational/Technical Instruction"]
[null,"11300","Community Education"]
[null,11320,"Cost Sharing - Community Education","R1 Only"]
[null,"11400","Preparatory/Remedial"]
[null,11600,"Dept Research Not Separately Budgeted","R1 Only"]
[null,11700,"Teaching/Supervising in Clinic","AU Only"]
["Research"]
[null,"12100","Individual or Project Research"]
[null,12110,"Research (Cost Sharing)"]
[null,12115,"Indirect Research - Indiv or Project Research","R1 Only"]
[null,12120,"Cost Sharing - Indiv or Project Research","R1 Only"]
[null,"12200","Institutes - Research Centers"]
[null,12210,"Indirect Research - Inst & Research Centers","R1 Only"]
[null,12211,"Indirect Research - General & Admin Expenses","R1 Only"]
[null,12212,"Indirect Research - Start-Up","R1 Only"]
[null,12220,"Cost Sharing - Inst & Research Centers","R1 Only"]
[null,12400,"Departmental Research","R1 Only"]
["Public Service"]
[null,"13100","Community Services"]
[null,13110,"Community Services (Cost Sharing)"]
[null,"13200","Cooperative Extension Services"]
[null,"13300","Public Broadcasting Services"]
["Academic Support"]
[null,"14100","Libraries"]
[null,"14200","Museums and Galleries"]
[null,"14300","Educational Media Services"]
[null,"14400","Academic Computing Support"]
[null,"14500","Ancillary Support"]
[null,"14600","Academic Administration"]
[null,14620,"Research Administration","R1 Only"]
[null,"14700","Academic Personnel Development"]
[null,"14800","Course-Curriculum Development"]
["Student Services"]
[null,"15100","Student Services Admin"]
[null,"15200","Social & Cultural Development"]
[null,"15300","Counseling and Career Guidance"]
[null,"15400","Financial Aid Administration"]
[null,"15500","Student Admissions"]
[null,"15600","Student Records/Registrar"]
[null,"15700","Student Health Services"]
[null,"15900","Student Activities Program"]
[null,"15910","Intramural Athletics"]
[null,"15920","Social-Entertainment Activity"]
[null,"15930","Student Government"]
[null,"15940","Student Publications"]
[null,"15990","Other Student Services"]
["Institutional Support"]
[null,"16100","Executive Management"]
[null,"16200","Fiscal Operations"]
[null,"16300","Gen Admin-Logistical Services"]
[null,"16400","Administrative Computing"]
[null,"16500","Public Relations"]
[null,"16600","Development"]
[null,"16700","General Institutional"]
["Plant Operations & Maintenance"]
[null,"17100","Physical Plant Administration"]
[null,"17200","Building Maintenance"]
[null,17210,"Federal Costing","R1 Only"]
[null,"17300","Custodial Services"]
[null,"17400","Utilities"]
[null,"17500","Landscape/Grounds Maintenance"]
[null,"17600","Plant Funds"]
[null,"17610","Land"]
[null,"17620","Buildings"]
[null,"17630","Improvements-Non-Building"]
[null,"17640","Library Collections"]
[null,"17650","Equipment"]
[null,"17660","Construction and WIP"]
[null,"17670","Expenditures-Non-Capitalized"]
[null,"17680","Authority Lease Rentals"]
[null,17800,"Safety and Security"]
["Scholarships & Fellowships"]
[null,"18100","Scholarships"]
[null,"18200","Fellowships"]
["Transfers"]
[null,"19100","Mandatory Transfers"]
[null,"19200","Non-Mandatory Transfers"]
["Auxiliary Enterprises"]
["Housing"]
[null,"21100","Student Housing"]
[null,21150,"P3 Project",null,"added 2/9/2015"]
[null,21199,"Student Housing (R & R)"]
[null,"21200","Faculty and Staff Housing"]
[null,21299,"Faculty and Staff Housing (R & R)"]
["Food Services"]
[null,"22100","Cafeteria"]
[null,22199,"Cafeteria (R & R)"]
[null,"22200","Snack Bars"]
[null,22299,"Snack Bars (R & R)"]
["Stores and Shops"]
[null,23100,"Stores and Shops"]
[null,23199,"Stores and Shops (R & R)"]
["Health Services"]
[null,24100,"Health Services"]
[null,24199,"Heath Services (R & R)"]
["Transportation & Parking"]
[null,"25100","Campus Transportation"]
[null,25199,"Campus Transportation (R & R)"]
[null,"25200","Campus Parking"]
[null,25299,"Campus Parking (R & R)"]
["Parking Operations",null,null,null,"added FY 2016"]
[null,26100,"Campus Parking",null,"added FY 2016"]
[null,26199,"Campus Parking (R&R)",null,"added FY 2016"]
["Other Organizations"]
[null,27100,"Other Service Units"]
[null,27199,"Other Service Units (R & R)"]
["Athletics"]
[null,28100,"Intercollegiate Athletics"]
[null,28199,"Intercollegiate Athletics (R & R)"]
["Transfers"]
[null,"29100","Mandatory Transfers"]
[null,"29200","Non-Mandatory Transfers"]
["Other"]
["Patient Care (AU)"]
[null,32000,"Patient Care","AU Only"]

{"sheet":"Class","index":4,"n_rows":109,"n_cols":5,"rows_kept":109,"cut":false,"hidden":false,"merged":[]}
["University System of Georgia"]
["Chart of Accounts Reference Document - CLASS"]
[]
[null,"Class","Description","Institution Use","Notes"]
[null,"11000","General Operations "]
[null,11005,"Gen Operations RI Non Funded Fr Ben","R1 Only"]
[null,11200,"State Appropriations","R1 Only"]
[null,11300,"Other General Revenues","R1 Only"]
[null,11500,"Indirect Cost Recovery","R1 Only"]
[null,11505,"Indirect Cost Recovery - No Fringe","R1 Only"]
[null,11510,"General  Operations - Special Purpose - RPG"]
[null,11520,"General Operations - Special Purpose - Nursing Instruction"]
[null,11600,"Technology Fees","R1 Only"]
[null,11605,"Technology Fees - No Fringe","R1 Only"]
[null,11800,"Tuition","R1 Only"]
[null,11805,"Tuition - No Fringe","R1 Only"]
[null,11980,"Fees - Undergraduate"]
[null,"11981","Fees Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,"11982","Fee Waivers Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,"11983","Fees Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,"11984","Fee Waivers Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,"11985","Fees Summer Semester - Undergraduate",null,"Revenue coding only"]
[null,"11986","Fee Waivers Summer - Undergraduate",null,"Revenue coding only"]
[null,11987,"Maymester - Undergraduate",null,"Revenue coding only"]
[null,11988,"Maymester Waivers - Undergraduate",null,"Revenue coding only"]
[null,11990,"Fees - Graduate"]
[null,"11991","Fees Fall Semester - Graduate",null,"Revenue coding only"]
[null,"11992","Fee Waivers Fall Semester - Graduate ",null,"Revenue coding only"]
[null,"11993","Fees Spring Semester - Graduate",null,"Revenue coding only"]
[null,11994,"Fee Waivers Spring Semester - Graduate",null,"Revenue coding only"]
[null,"11995","Fees Summer - Graduate",null,"Revenue coding only"]
[null,"11996","Fee Waivers - Graduate",null,"Revenue coding only"]
[null,11997,"Maymester - Graduate",null,"Revenue coding only"]
[null,11998,"Maymester Waivers - Graduate",null,"Revenue coding only"]
[null,"12000","General Operations - Research Consortium"]
[null,"13000","General Operations - Special Funding Initiatives"]
[null,"14000","General Operations - Lottery Funds"]
[null,15000,"DOAS Indirect Funding"]
[null,16000,"Major Repair and Rehabilitation Funds"]
[null,16500,"Georgia State Finance and Investment Commissions (GSFIC) Funds"]
[null,16600,"Governor's Emergency Fund"]
[null,17000,"Student Activities",null,"to be used in GAAP Ledger only"]
[null,18000,"Loan Fund Operations",null,"to be used in GAAP Ledger only"]
[null,18500,"Endowment Funds","R1 Only"]
[null,19000,"Quasi Revenue (Not DSS)"]
[null,40000,"Continuing Education"]
[null,41100,"Departmental Sales and Services - General"]
[null,41200,"Departmental Sales and Services - Community Ed"]
[null,41300,"Departmental Sales and Services - Public Services"]
[null,41400,"Departmental Sales and Services - Computer Operations"]
[null,41500,"Departmental Sales and Services - Other"]
[null,41900,"Departmental Sales and Services - Quasi-Revs from Distrib of Cost"]
[null,42100,"Auxiliary Enterprises - Institution Operated"]
[null,42181,"Fees Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,42182,"Fee Waivers Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,42183,"Fees Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,42184,"Fee Waivers Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,42185,"Fees Summer - Undergraduate",null,"Revenue coding only"]
[null,42186,"Fee Waivers Summer - Undergraduate",null,"Revenue coding only"]
[null,42187,"Fees Maymester - Undergraduate",null,"Revenue coding only"]
[null,42188,"Fee Waivers Maymester - Undergraduate",null,"Revenue coding only"]
[null,42191,"Fees Fall Semester - Graduate",null,"Revenue coding only"]
[null,42192,"Fee Waivers Fall Semester - Graduate",null,"Revenue coding only"]
[null,42193,"Fees Spring Semester - Graduate",null,"Revenue coding only"]
[null,42194,"Fee Waivers Spring Semester - Graduate",null,"Revenue coding only"]
[null,42195,"Fees Summer - Graduate",null,"Revenue coding only"]
[null,42196,"Fee Waivers Summer - Graduate",null,"Revenue coding only"]
[null,42197,"Fees Maymester - Graduate",null,"Revenue coding only"]
[null,42198,"Fee Waivers Maymester - Graduate",null,"Revenue coding only"]
[null,42200,"Auxiliary Enterprises-Contracted Operations",null,"Revenue coding only"]
[null,42281,"Fees Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,42282,"Fee Waivers Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,42283,"Fees Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,42284,"Fee Waivers Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,42285,"Fees Summer - Undergraduate ",null,"Revenue coding only"]
[null,42286,"Fee Waivers Summer - Undergraduate",null,"Revenue coding only"]
[null,42287,"Fees Maymester - Undergraduate",null,"Revenue coding only"]
[null,42288,"Fee Waivers Maymester - Undergraduate",null,"Revenue coding only"]
[null,42291,"Fees Fall Semester - Graduate ",null,"Revenue coding only"]
[null,42292,"Fee Waivers Fall Semester - Graduate ",null,"Revenue coding only"]
[null,42293,"Fees Spring Semester - Graduate ",null,"Revenue coding only"]
[null,42294,"Fee Waivers Spring Semester - Graduate",null,"Revenue coding only"]
[null,42295,"Fees Summer - Graduate ",null,"Revenue coding only"]
[null,42296,"Fee Waivers Summer - Graduate",null,"Revenue coding only"]
[null,42297,"Fees Maymester - Graduate",null,"Revenue coding only"]
[null,42298,"Fee Waivers Maymester - Graduate",null,"Revenue coding only"]
[null,"43000","Departmental Sales and Services - Athletics",null,"Revenue coding only"]
[null,43981,"Fees Fall Semester-Undergraduate",null,"Revenue coding only"]
[null,43982,"Fee Waivers Fall Semester - Undergraduate",null,"Revenue coding only"]
[null,43983,"Fees Spring Semester - Undergraduate ",null,"Revenue coding only"]
[null,43984,"Fee Waivers Spring Semester - Undergraduate",null,"Revenue coding only"]
[null,43985,"Fees Summer - Undergraduate ",null,"Revenue coding only"]
[null,43986,"Fee Waivers Summer - Undergraduate",null,"Revenue coding only"]
[null,43987,"Fees Maymester - Undergraduate",null,"Revenue coding only"]
[null,43988,"Fee Waivers Maymester - Undergraduate",null,"Revenue coding only"]
[null,43991,"Fees Fall Semester - Graduate ",null,"Revenue coding only"]
[null,43992,"Fee Waivers Fall Semester - Graduate ",null,"Revenue coding only"]
[null,43993,"Fees Spring Semester - Graduate ",null,"Revenue coding only"]
[null,43994,"Fee Waivers Spring Semester - Graduate ",null,"Revenue coding only"]
[null,43995,"Fees Summer - Graduate ",null,"Revenue coding only"]
[null,43996,"Fee Waivers Summer - Graduate",null,"Revenue coding only"]
[null,43997,"Fees Maymester - Graduate",null,"Revenue coding only"]
[null,43998,"Fee Waivers Maymester - Graduate",null,"Revenue coding only"]
[null,"61000","Sponsored Operations - Federal Government"]
[null,"62000","Sponsored Operations - State Government"]
[null,62500,"Sponsored Operations - States Other Than Georgia"]
[null,63000,"Sponsored Operations - Local Government"]
[null,64000,"Sponsored Operations - Private"]
[null,65000,"Sponsored Operations - Endowment"]

{"sheet":"Recent Changes","index":5,"n_rows":85,"n_cols":7,"rows_kept":85,"cut":false,"hidden":false,"merged":[]}
["Recent Changes"]
["Chartfield","Date","SHARE Date","Value","Acct Description","Add/Update","Comments"]
["Fund","2015-07-01","2015-07-01","80000","Pension Trust Fund","Add"]
["Fund","2016-01-01","2016-01-01","12260","Auxiliary Transportation","Add","Use is optional.  Institutions may still use 12250 as a combined Parking/Transportation if desired."]
["Fund","2016-01-01","2016-01-01","90100","OPEB Retiree HRA Activity","Add"]
["Account","2016-02-08","2016-02-08","728000","Bad Debt Expense  ","Add"]
["Account","2016-02-08","2016-02-08","728100","Bad Debt Expense - Non-Revenue","Add"]
["Account","2016-04-20","2016-04-20",122997,"Loans Issued During CY -Contra","Add"]
["Account","2016-04-20","2016-04-20",122998,"Loans Issued During CY","Add"]
["Account","2016-04-20","2016-04-20",124997,"NonOper Federal AR  (Contra)","Add"]
["Account","2016-04-20","2016-04-20",124998,"NonOper Fed AR for Cash Flow","Add"]
["Account","2016-04-20","2016-04-20",125700,"Ga State Financ & Invest Comm","Add"]
["Account","2016-04-20","2016-04-20",132200,"Prepaid Salaries","Add"]
["Account","2016-04-20","2016-04-20",133200,"Prefunded Capital Assets","Add"]
["Account","2016-04-20","2016-04-20",211499,"Interest Payable-Capital Lease","Add"]
["Account","2016-04-20","2016-04-20",217800,"Advances-Research-NonOp","Add"]
["Account","2016-04-20","2016-04-20",217900,"Advances-Research-Operating","Update","Added \"Operating\" to description"]
["Account","2016-04-20","2016-04-20",218101,"Due to USO-Cap Liab Resv Fund","Add"]
["Account","2016-04-20","2016-04-20",219101,"Pollution Remediation, Current","Add"]
["Account","2016-04-20","2016-04-20",219102,"Pollution Remediation, Noncurrent","Add"]
["Account","2016-04-20","2016-04-20",219103,"Claims & Judgements, Current","Add"]
["Account","2016-04-20","2016-04-20",219104,"Claims & Judgements,Noncurrent","Add"]
["Account","2016-04-20","2016-04-20",219105,"Other Liabilities, Noncurrent","Add"]
["Account","2016-04-20","2016-04-20",298301,"Def Inflows of Res - Serv Conc","Add"]
["Account","2016-04-20","2016-04-20",298401,"Def Inflows of Res-Grants Recd","Add"]
["Account","2016-04-20","2016-04-20",329200,"Reserves for Deferred Gift Rev","Add"]
["Account","2016-04-20","2016-04-20",495109,"For CashFlow-Purch Investments","Add"]
["Account","2016-04-20","2016-04-20",495110,"For CashFlow-Pur Invest-Contra","Add"]
["Account","2016-04-20","2016-04-20",497000,"Special Items","Add"]
["Account","2016-04-20","2016-04-20",497001,"Special Item-Cap Asset Inc/Dec","Add"]
["Account","2016-04-20","2016-04-20",497002,"Special Item-Cap Fin Inc/Dec","Add"]
["Account","2016-04-20","2016-04-20",497003,"Special Item-NonCapFin Inc/Dec","Add"]
["Account","2016-04-20","2016-04-20",727198,"Op Exp Related to Noncash Gift","Add"]
["Account","2016-04-20","2016-04-20",818299,"Amortized Def Inflow for Debt","Add"]
["Account","2016-05-12","2016-05-12","128001","AR Clearing - LOA Employee","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","129210","ADP AR - Retiree","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","129211","AR - Retirement Benefits","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","129230","ADP AR - Cobra","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","219110","Financial Aid Book Vouchers","Move/Add","Moved from 219101"]
["Account","2016-05-12","2016-05-12","219111","Campus Card Clearing","Move/Add","Moved from 219102"]
["Account","2016-05-12","2016-05-12","225050","GaBreeze ERS","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","228020","PR Deduction - MARTA","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","480101","State Appropriations - Surplus Return","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-05-12","2016-05-12","480106","State Appropriations - Special Initiative","Add/Update","Account was being utilized for ADP, but wasn't represented on SCOA"]
["Account","2016-06-14","2016-06-14","124996","Capital AR for Cash Flow","Add"]
["Account","2016-06-14","2016-06-14","124997","Operating Grant & Contract AR for Cash Flow (Contra)","Update","Update descr from \"NonOperating Federal AR…\" to \"Operating Grant & Contract AR for CashFlow (Contra)\""]
["Account","2016-06-14","2016-06-14","124998","NonOperating AP for Cash Flow","Update","Update descr from \"Federal NonOperating AR…\" to \"NonOperating AR for CashFlow\""]
["Account","2016-06-14","2016-06-14","219490","Lease Purch Obligations-Noncapital Asset (Current)","Add"]
["Account","2016-06-14","2016-06-14","219590","Notes and Notes Payable-Noncapital Asset (Current)","Add"]
["Account","2016-06-14","2016-06-14","291190","Lease Purch Obligations-Noncapital Asset (Non-Current)","Add"]
["Account","2016-06-14","2016-06-14","291290","Notes and Notes Payable-Noncapital Asset (Non-Current)","Add"]
["Account","2016-06-14","2016-06-14","298402","Deferred Inflows of Resources - Grant Recd in Adv of Time Req - Capital","Add"]
["Account","2016-06-14","2016-06-14","485498","State Noncash - Gifts - Capitalized - For Cash Flow","Add"]
["Account","2016-06-14","2016-06-14","485898","Private Noncash - Gifts - Capitalized - For Cash Flow","Add"]
["Account","2016-06-14","2016-06-14","493330","Ins Reim - Capital Asset (Cash)","Update","Update descr from \"Ins Reim - Capital Asset\" to \"Ins Reim - Capital Asset (Cash)\""]
["Account","2016-06-14","2016-06-14","818190","(P&I) Debt Payments not related to Capital Assets","Add"]
["Fund","2016-07-01","2016-07-01","63000","Agency - OneHCM (USO Only)","Add"]
["Account","2016-08-24","2016-08-24","226983","PR Ded - Hospital Indemnity","Add"]
["Account","2016-11-04","2016-11-04","235915","Employer Payroll Liability - HSA Match","Add"]
["Account","2017-02-28","2017-02-10","485497","State Noncash - Gifts - Capitalized - For Cash Flow (Contra Account)","Add","Added on 02/10/2017."]
["Account","2017-02-28","2017-01-10","522800","Salaries - Staff - Overtime","Inactivate","Duplicate of 522805"]
["Account","2017-02-28","2017-01-10","528100","Housing Allowance","Inactivate","Duplicate of 528101"]
["Account","2017-02-28","2017-01-10","529100","Subsistence Allowance","Inactivate","Duplicate of 529101"]
["Account","2017-02-28","2017-01-10","553100","Group Insurance – Health","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553112","Group Health Insurance – Blue Choice CC","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553113","Group Health Insurance – BCBS PPO","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553114","Group Health Insurance – BCBS PPO CC","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553115","Group Health Insurance – Regents High Deductible","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553117","Group Health Insurance – Kaiser Cons Choice","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553118","Group Health Insurance – Consumer’s Choice High Deductible","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553119","Group Health Insurance – Regents Indemnity","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553124","Group Health Insurance – Consumer’s Choice PPO Alternative","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553125","Group Health Insurance – Consumer’s Choice High Deductible Alternative","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553150","Group Insurance – Health - Retiree","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553200","Group Insurance - Life","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553210","Group Insurance – Life - Active","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553250","Group Insurance – Life - Retiree","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553500","Group Insurance - Other","Inactivate","Account not being used"]
["Account","2017-02-28","2017-01-10","553501","Group Insurance – Long Term Disability","Inactivate","Account not being used"]
["Account","2017-02-28","2017-02-09","128005","Direct Bill Clearing","Add","Effective date of account is 07/01/2017"]
["Account","2017-02-28","2017-02-09","129210","Direct Bill AR - Retiree","Update","Update descr from \"ADP AR - Retiree\" to \"Direct Bill AR - Retiree\"; Effective date of new description is 07/01/2017"]
["Account","2017-02-28","2017-02-09","129220","Direct Bill AR - LOA","Activate/Update","Account was inactive in SHARE; Update descr from \"ADP AR - Leave / Disability\" to \" Direct Bill AR - LOA\"; Effective date  of account is 07/01/2017"]
["Account","2017-02-28","2017-02-09","129230","Direct Bill AR - COBRA","Update","Update descr from \"ADP AR - COBRA\" to \"Direct Bill AR - COBRA\";  Effective date of new description is 07/01/2017"]
["Account","2017-02-28","2017-02-09","229900","Third Party Clearing - Benefits","Update","Update descr from \"ADP Clearing - Benefits\" to \"Third Party Clearing - Benefits\"; Effective date of new description is 07/01/2017"]
["Account","2017-02-28","2017-02-09","229999","Third Party Clearing","Update","Update descr from \"ADP Clearing - Liabilities\" to \"Third Party Clearing\"; Effective date of new description is 07/01/2017"]

{"sheet":"Checklist - Hide","index":6,"n_rows":10,"n_cols":10,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
["New SHARE Account Checklist"]
[]
["Account(s)","Added to Word doc","Added to Spreadsheet","Added to PS","Parties notified","Updated spreadsheet posted on website",null,null,null,"List to notify:"]
[null,null,null,null,null,null,null,null,null,"Claire.Arnold@usg.edu"]
[null,null,null,null,null,null,null,null,null,"dan.hann@usg.edu"]
[null,null,null,null,null,null,null,null,null,"diane.hickey@usg.edu"]
[null,null,null,null,null,null,null,null,null,"diane.strenkowski@usg.edu"]
[null,null,null,null,null,null,null,null,null,"jharris@ssc.usg.edu"]
[null,null,null,null,null,null,null,null,null,"natalie.mccarley@usg.edu"]
[null,null,null,null,null,null,null,null,null,"wanda.aldridge@usg.edu"]