BFS General Ledger
Report ID:  UCGLTREE         COA TREE REPORT               Page No.  1
                                                           Run Date 08-23-2008
                                                           Run Time 19:49.26
                             Chartfield Report
                             As of: 2008-08-23
                             Tree: BFS_ACCOUNT
================================================================================
Tree          |<------------  Tree Level Details   ------------>|
Node          1    2    3    4    5    6    7    8    9    10
================================================================================
BALSHEET           BALSHEET - Balance Sheet Accounts
ASSETS                  ASSETS - Assets
10XXX                        10XXX - Cash
100XX                             100XX - Cash - Bank Accounts
                                  10000 - 10099
                                     10000 - Cash-Receipts-BofA-Credit Card
                                     10001 - Cash-Receipts-BofA-Cash, Check
                                     10003 - Cash-Receipts-Mellon-ACH
                                     10010 - Cash-Disb-Wells Fargo-Payroll
                                     10012 - Cash-Disb-WF-Accounts Payable
                                     10014 - Cash-Disb-WF-SHIP-Blue Cross
                                     10015 - Cash-Disb-WF-Emergency Loans
                                     10017 - Cash-Disb-Mellon-Payroll EFT
                                     10018 - Cash-Disb-Mellon-A/P-EFT
                                     10019 - Cash-Disb-BofA-Wire/FX
                                     10020 - Cash-Frgn-Bnq de Plyns-Oprtng
                                     10021 - Cash-Frgn-Bnq de Plyns-Reserve
                                     10022 - Cash-Frgn-Ntnl BK of Grc-Oprtn
                                     10023 - Cash-Frgn-Ntnl BK of Grc-Svngs
                                     10024 - Cash-Frgn-Alpha BK of Grc-Svng
                                     10026 - Cash-Frgn-Emporiki Bank
                                     10027 - Cash-Frgn-Hokuriku BK of Japan
                                     10030 - Cash-Frgn-Standard BK-Namibia
101XX                             101XX - Cash - Petty Cash
                                  10100 - 10199
                                     10100 - Cash-Petty Cash-General
                                     10110 - Cash-Petty Cash-Change Funds
                                     10120 - Cash-Petty Cash-Human Subject
                                     10130 - Cash-Petty Cash-Bank Change Fd
                                     10140 - Cash-Petty Cash-Foreign
102XX                             102XX - Cash-Fund Balancing
                                  10200 - 10299
103XX                             103XX - Cash-Escrow/Trustee
                                  10300 - 10399
11XXX                        11XXX - Investments
110XX                             110XX - University Investments
                                  11000 - 11099
111XX                             111XX - Trustee Investments
                                  11100 - 11199
                                     11101 - Invstmt Held-Exchange Resource
                                     11102 - Invstmt Held-GSM
                                     11110 - Invest Held By Trustees-SPWB
                                     11150 - Invtmt Held by Trustees-Noncur
                                     11160 - Invtmt Held by Trustees-SPWB-N
12XXX                        12XXX - Accounts Receivable
120XX                             120XX - State of Cal Receivables, Net
                                  12000 - 12099
                                     12000 - A/R State Approp-Operating
                                     12001 - A/R State Approp-Nonop-Capital
                                     12002 - A/R State Agencies (C&G)
                                     12003 - A/R State Approp-Nonop-Educ
                                     12004 - A/R State Agencies Withholding
                                     12010 - A/R-State-Noncurrent
                                     12020 - A/R-State Cap Lease-Billing
                                     12021 - A/R-State Cap Lease-Pymts Rcvd
                                     12050 - Allow for Doubtful Accts-State
121XX                             121XX - U.S Government Receivables,Net
                                  12100 - 12199
                                     12100 - A/R U.S.Government Appropriati
                                     12101 - A/R U.S.Government Grants
                                     12102 - A/R U.S. Government Contracts
                                     12103 - A/R U.S. Govt Grants-Stdt Aid
                                     12104 - A/R U.S. Govt Contracts Withho
                                     12105 - A/R U.S. Govt Grants Withholdi
                                     12110 - A/R-Federal-Noncurrent
                                     12150 - Allow for Doubtful Accts-U.S.
122XX                             122XX - Auxil & Svc Enter Recvs, Net
                                  12200 - 12299
                                     12200 - A/R Auxiliaries & Svc Enterpri
                                     12210 - A/R Aux Enter-Noncurrent
                                     12250 - Allow for Doubt Accts-Aux & SE
123XX                             123XX - Other Receivables, Net
                                  12300 - 12399
                                     12300 - A/R CARS
                                     12301 - A/R CARS Returned Checks
                                     12302 - A/R CARS Adjustments
                                     12310 - A/R CUBS (Collections)
                                     12319 - A/R CARS Receivables in CUBS
                                     12320 - A/R Local Govt Contracts & Gra
                                     12321 - A/R Local Govt C&G Withholding
                                     12330 - A/R Private Contacts & Grants
                                     12331 - A/R Private Gifts & Endowments
                                     12332 - A/R Private/Fed Flow Thru With
                                     12333 - A/R Pledges-Noncurrent
                                     12334 - A/R Pledges-Allow for Uncoll-N
                                     12335 - A/R Pledges-Discount-Noncurren
                                     12339 - Allow for Doubtful - Loc & Pri
                                     12340 - A/R Payroll Clearing
                                     12341 - A/R Payroll Employee Advances
                                     12350 - A/R Agencies
                                     12360 - A/R Other
                                     12361 - A/R Other Returned Checks
                                     12362 - A/R Other Cr Card Chrgbcks
                                     12363 - A/R Other-Noncurrent
                                     12364 - A/R UNEX Sundry Debtor
                                     12370 - Accrued Receivables (Unbilled)
                                     12380 - A/R Contra (Unapplied Cash)
                                     12381 - A/R CARS/CUBS Year-end Reclass
                                     12390 - Allow for Doubtful Accts-Other
                                     12391 - A/R-Other-Gifts/Pledges-Allowa
124XY                             124XY - A/R-Investment Income
                                  12400 - 12499
                                     12400 - A/R Investment Income
125XX                             125XX - A/R-Other-Student Tuition&Fees
                                  12500 - 12599
                                     12500 - A/R Student Tuition & Fees
                                     12590 - Allow for Doubtful - Tui & Fee
126XX                             126XX - A/R-Other-Educ Activities
                                  12600 - 12649
                                     12600 - A/R Educational Activities
126YY                             126YY - A/R-Educ Activities-Allow
                                  12650 - 12699
                                     12650 - Allowance-Doubtful Accts-Educ
13XXX                        13XXX - Due From Other Funds
130XX                             130XX - Intrafund Receivables
                                  13000 - 13099
                                     13000 - Intrafund Receivables
131XX                             131XX - Interfund Receivables
                                  13100 - 13199
                                     13100 - Interfund Receivables
14XXX                        14XXX - Inventories
140XX                             140XX - General Inventories
                                  14000 - 14099
                                     14000 - General Inventories
                                     14010 - General Work-in-Process
141XX                             141XX - Auxil & Svc Enter Inventories
                                  14100 - 14199
                                     14100 - Aux & SE Inventories
                                     14110 - Aux & Svc Enter Work-in-Proces
15XXX                        15XXX - Other Assets
150XX                             150XX - General Other Assets
                                  15000 - 15099
                                     15000 - General Prepayments
                                     15001 - Travel & Other Advances
                                     15010 - General Deferred Charges
                                     15011 - CARS Deferred Exp/Assets
                                     15020 - General Other Assets
                                     15090 - General Other Assets-Noncurren
151XX                             151XX - Auxil & Svc Enter Other Assets
                                  15100 - 15199
                                     15100 - Aux & Svc Enter Prepayments
                                     15110 - Aux & Svc Enter Deferred Charg
                                     15120 - Aux & Svc Enter Other Assets
                                     15190 - Aux Other Assets-Noncurrent
152XX                             152XX - Deferred Cost of Issuance
                                  15200 - 15299
                                     15200 - Deferred Cost of Issuance
                                     15290 - Deferred Cost of Issuance-Nonc
16XXX                        16XXX - Notes Receivable
160XX                             160XX - Notes Receivable-Noncurrent
                                  16000 - 16099
                                     16000 - Notes Receivable-LT Loans
                                     16001 - N/R Fed Loan-Advanced to Stdnt
                                     16002 - N/R Fed Ln-Prin Assigned to US
                                     16003 - N/R Fed Loan-Prin Cncl-Tch/Mil
                                     16004 - N/R Fed Ln-Prin Cncl-Subj Mttr
                                     16005 - Notes Receivable-In-Transit
                                     16006 - N/R Fed Ln-Prin Cncl-Othr Tch
                                     16007 - N/R Fed Ln-Prin Cncl-Mil Svc
                                     16008 - N/R Fed Ln-Prin Cncl-Vlntr Svc
                                     16009 - N/R Fed Ln-Prin Cncl-Law Enfrc
                                     16010 - Notes Receivable-Campus-CUBS
                                     16011 - N/R-CUBS-Pymt Clearing
                                     16012 - N/R Fed Ln-Prin Cncl-Child/Fam
                                     16013 - N/R Fed Ln-Prin Cncl-Nurse/Med
                                     16015 - NR-Campus-LT Loan Recordkeepin
                                     16016 - N/R Fed Ln-Prin Cncl-Death/Dis
                                     16017 - N/R Fed Ln-Prin Cncl-Bnkruptcy
                                     16019 - N/R Fed Ln-Prin Adjmt-Other
                                     16020 - Notes Receivable-ST Housing
                                     16030 - Mortgages Rec-Collections
                                     16040 - Notes Receivable-Ford Direct
                                     16049 - NR-Noncurrent Contra YE Reclas
                                     16050 - Mortg Rec-Allow for Uncollect
                                     16060 - Notes Receivable-Collections
                                     16061 - N/R Fed Loan-Principal Collect
                                     16090 - Allowance for Doubtful Notes
161XX                             161XX - Notes Receivable-Current
                                  16100 - 16199
                                     16100 - Current Portion of N/R-Loans
                                     16105 - N/R Emergency Loans
                                     16110 - Current Portion of N/R-Collect
                                     16120 - Cur Portion of Mort Rec-Loans
                                     16130 - Current Portion of M/R-Collect
                                     16140 - Curr Portion of N/R-Allowance
                                     16150 - Curr Por of Mortg Rec-Allowanc
19XXX                        19XXX - Capital Assets
190XX                             190XX - Real Estate
                                  19000 - 19099
                                     19000 - Real Estate
                                     19001 - Real Estate - New Increment
                                     19002 - Real Estate - Disposal
                                     19003 - Real Estate-Inter-Camp Trf Out
                                     19004 - Real Estate-Inter-Camp Trf In
                                     19005 - Real Estate-Trf/Adj w/i Campus
                                     19006 - Real Estate-Imprmt Book Value
                                     19007 - Real Estate-Cap Int Earnings
191XX                             191XX - Buildings & Structures, Net
                                  19100 - 19199
                                     19100 - Buildings & Structures
                                     19101 - Bldg & Struc - New Increment
                                     19102 - Bldg & Struct - Disposal
                                     19103 - Bldg & Struc-Intercamp Trf Out
                                     19104 - Bldg & Struct-Intercamp Trf In
                                     19105 - Bldg & Struct-Trf/Adj w/i Camp
                                     19106 - Bldg & Struc-Imprmt Book Value
                                     19107 - Bldg & Structure-Cap Int Earn
                                     19190 - Accum Depreciation - Buildings
192XX                             192XX - General Improvements, Net
                                  19200 - 19299
                                     19200 - General Improvements
                                     19201 - Gen Imprvmt - New Increment
                                     19202 - Gen Imprvmt - Disposal
                                     19203 - Gen Imprv-Intercam Trf Out
                                     19204 - Gen Imprv-Intercam Trf In
                                     19205 - Gen Imprvmt - Trf/Adj w/i Camp
                                     19206 - Gen Improvmt-Imprmt Book Value
                                     19207 - Gen Imprvmt-Cap Int Earnings
                                     19290 - Accum Depreciation-Gen Imprvmt
193XX                             193XX - Fixed Equipment, Net
                                  19300 - 19399
                                     19300 - Fixed Equipment
                                     19301 - Fixed Equip - New Increment
                                     19302 - Fixed Equip - Disposal
                                     19303 - Fixed Equip-Intercamp Trf Out
                                     19304 - Fixed Equip-Intercamp Trf In
                                     19305 - Fixed Equip-Trf/Adj w/i Campus
                                     19306 - Fixed Equip-Imprmt Book Value
194XX                             194XX - Other Equipment, Net
                                  19400 - 19499
                                     19430 - Other Equipment
                                     19435 - Accum Depreciation-Other Equip
195XX                             195XX - Infrastructure Assets, Net
                                  19500 - 19599
                                     19540 - Infrastructure
                                     19541 - Infrastructure - New Increment
                                     19542 - Infrastructure - Disposal
                                     19543 - Infrastructure-Intercam Tf Out
                                     19544 - Infrastructure-Intercam Trf In
                                     19545 - Infrastructure-Trf/Adj w/i Cam
                                     19546 - Infrastruc-Imprmt Book Value
                                     19547 - Infrastructure-Cap Int Earning
                                     19590 - Accum Deprec-Infrastructure
196XX                             196XX - Libraries & Collections
                                  19600 - 19699
                                     19600 - Library Material & Collections
                                     19601 - Lib Mtrl & Cllct-New Increment
                                     19602 - Lib Mtrl & Cllct-Disposal
                                     19605 - Lib Mtrl & Cllct-Tsf/Adj w/i C
                                     19610 - Lib Rare Bks & Rare Bk Collect
                                     19620 - Special Collections-Excl Lib
                                     19690 - Accum Deprec-Libr Mtl & Collec
197XX                             197XX - Construction In Progress
                                  19700 - 19799
                                     19700 - CIP-Site Clearance
                                     19710 - CIP-Construction
                                     19720 - CIP-Exterior Utilities
                                     19730 - CIP-Movable Equipment
                                     19740 - CIP-Site Development
                                     19750 - CIP-Consultant Fees
                                     19760 - CIP-Facilities Management
                                     19770 - CIP-Survey/Tests/Plans/Specs
                                     19780 - CIP-Special Items
                                     19785 - CIP-Capitalized Interest Earni
                                     19790 - CIP-Budget
                                     19795 - CIP-General (Summary)
                                     19799 - CIP-Clearing/Non-capitalizable
198XX                             198XX - Software
                                  19800 - 19899
                                     19800 - Software Projects > 10M
                                     19810 - Software < 10M
                                     19811 - Software < 10 M-New Increment
                                     19812 - Software < 10 M-Disposal
                                     19815 - Software < 10 M-Tsf/Adj w/i Ca
                                     19880 - Accum Deprec-Software>10 M
                                     19890 - Accum Deprec-Software< 10M
199XX                             199XX - Intangible Assets
                                  19900 - 19999
                                     19900 - Intangible Assets
                                     19990 - Accum Deprec-Intangible Assets
LIABILITIES             LIABILITIES - Liabilities
20XXX                        20XXX - Accounts Payable
200XX                             200XX - General Accounts Payable
                                  20000 - 20099
                                     20000 - Accounts Payable-BFS
                                     20001 - Accounts Payable-Sales Tax
                                     20002 - Accounts Payable-BFS-Use Tax
                                     20003 - A/P-State E-Waste Fee
                                     20009 - Accounts Payable-Other
                                     20010 - A/P-Contractor Retention
                                     20020 - A/P-Collection Agency
                                     20081 - A/P BFS Year-End Reclass
201XX                             201XX - Auxillary & Svc Enterprise Pay
                                  20100 - 20199
                                     20100 - Auxiliary & Svc E Payables
                                     20110 - Aux & Svc Enter Refund Payable
202XX                             202XX - CL-A/P-Capital Assets
                                  20200 - 20299
                                     20200 - Capital Asset Accounts Payable
203XX                             203XX - A/P-Scholarships&Fellowships
                                  20300 - 20399
                                     20300 - A/P-CARS Refunds
204XX                             204XX - A/P-Controlled Disb-Payroll
                                  20400 - 20499
                                     20400 - Controlled Disb-Payroll A/P
205XX                             205XX - A/P-Controlled Disb-Other
                                  20500 - 20599
                                     20500 - Controlled Disb-Other A/P
21XXX                        21XXX - Due To Other Funds
210XX                             210XX - Intrafund Payables
                                  21000 - 21099
                                     21000 - Intrafund Payables
212XX                             212XX - Interfund Payables
                                  21200 - 21299
                                     21200 - Interfund Payables
22XXX                        22XXX - Accrued Compensation
220XX                             220XX - Accrued Salary Liabilities
                                  22000 - 22099
                                     22000 - Salaries and Wages Payable
                                     22011 - Deceased Employee Liability
                                     22012 - Payroll Stop Payments
                                     22013 - Payroll Surepay Delete/Reject
                                     22014 - Payroll Checks Unclaimed
                                     22015 - Payroll Checks Unclaimed Fed
222XX                             222XX - Employee Tax Deductions
                                  22200 - 22299
                                     22200 - Federal Income Tax Deductions
                                     22201 - EIC Federal Tax Adj Deductions
                                     22202 - N/R Alien Fed Tax Deductions
                                     22203 - OASDI Deductions
                                     22204 - Medicare Deductions
                                     22220 - Out of State Deductions
                                     22221 - California Tax Deductions
                                     22222 - California N/R Tax Deductions
                                     22230 - ARIZONA Tax  Deductions
                                     22231 - COLORADO Tax  Deductions
                                     22232 - CONNECTICUT Tax  Deductions
                                     22233 - GEORGIA Tax  Deductions
                                     22234 - HAWAII Tax  Deductions
                                     22235 - ILLINOIS Tax  Deductions
                                     22236 - IOWA Tax  Deductions
                                     22237 - MARYLAND Tax  Deductions
                                     22238 - MASS Tax  Deductions
                                     22239 - MONTANA Tax  Deductions
                                     22240 - NEW JERSEY Tax  Deductions
                                     22241 - NEW MEXICO Tax  Deductions
                                     22242 - NEW YORK  Tax  Deductions
                                     22243 - NORTH CAROLINA Tax  Deductions
                                     22244 - OHIO Tax  Deductions
                                     22245 - OKLAHOMA Tax  Deductions
                                     22246 - OREGON Tax  Deductions
                                     22247 - PENNSYLVANIA Tax  Deductions
                                     22248 - VIRGINIA Tax  Deductions
                                     22249 - WASHINGTON DC Tax  Deductions
223XX                             223XX - Employee Insurance Deductions
                                  22300 - 22399
                                     22301 - Liberty Disablility Insur Dedu
                                     22302 - Prudential Legal Insur Deducti
                                     22303 - AD&D Insurance Deduction
                                     22304 - ARAG Legal Insurance Deduction
                                     22305 - Vision Care Insurance Deductio
                                     22306 - PSBP-VISION-DEDUCTION
                                     22310 - HCRA Ins Deduct Flex Spending
                                     22320 - Delta Dental Insurance Deducti
                                     22322 - PMI Dental Insurance Deduction
                                     22324 - PSBP-DENTAL-HMO-DEDUCTION
                                     22325 - PSBP-DENTAL-PPO-DEDUCTION
                                     22330 - Prudential Life Insur Deductio
                                     22331 - Prudential Dpdnt Life Insur De
                                     22342 - Kaiser North Health Insur Dedu
                                     22344 - Kaiser South Health Insur Dedu
                                     22348 - Health Net Health Insur Deduct
                                     22350 - Pacificare Health Insur Deduct
                                     22355 - Kaiser Mid-Atlantic Hlt Ins De
                                     22357 - Western Health Adv Ins Ded
                                     22358 - PSBP-MEDICAL-HMO-DEDUCTION
                                     22359 - PSBP-MEDICAL-PPO-DEDUCTION
                                     22360 - BC Plus Ins Deduction
                                     22361 - BC PPO Ins Deduction
                                     22362 - BC HiOption Ins Deduction
                                     22363 - BC Core Medical Ins Deduction
                                     22364 - CIGNA Med Plan Deduction
                                     22365 - Health Net EPO Deduction
                                     22399 - Other Employee Insurance Deduc
224XX                             224XX - Employee Retirement Deductions
                                  22400 - 22499
                                     22400 - FCSRS Basic Retir Deduction
                                     22403 - PERS Basic Retir Deduction
                                     22404 - PERS Survivor Benefit Deductio
                                     22410 - UCRS Basic Retir Ded NTD Pln 3
                                     22411 - UCRS Basic Ret Ded Pretax Pln5
                                     22480 - UCRS Short-term Loan Pln 40
                                     22481 - UCRS Long-term Loan Pln 41
                                     22482 - UCRS Dep Care Pln 50
                                     22483 - 457(b) Deferred Comp Deduction
                                     22490 - Tax-Deferred 403b Flat Amount
                                     22491 - Tax-Deferred 403b % Amount
                                     22492 - Non-Tax Deferred DCP
                                     22493 - Defined Contribution Plan-Regu
                                     22494 - Defined Contribution Pln-Casua
                                     22495 - Summer Salary Deduction
                                     22496 - Summer Salary Contribution
225XX                             225XX - Employee Labor Union Deduction
                                  22500 - 22599
                                     22500 - UPOA Dues Deduction
                                     22501 - UPTE Dues Deduction
                                     22502 - Skilled Crafts Dues Deduction
                                     22503 - PTA Dues Deduction
                                     22504 - Calif Nurses Assoc Dues Deduct
                                     22506 - AFSCME Dues Deduction
                                     22508 - AFT Dues Deduction
                                     22509 - CUE Dues Deduction
                                     22511 - Agency Fee & UAW Dues
                                     22599 - Other Employee Labor Union Ded
226XX                             226XX - Employee Other Deductions
                                  22600 - 22699
                                     22600 - Salary Attachments
                                     22601 - Employee Loan Deduction
                                     22602 - Faculty Dues Deduction
                                     22603 - Recreation Sports Fees Deducti
                                     22604 - US Savings Bond Deduction
                                     22607 - Stipend Postdoc Insur Deductio
                                     22608 - Prof Develop Program Deduction
                                     22609 - ScholarShare Prog Deductions
                                     22610 - Group Auto Insurance Deduction
                                     22611 - UCB Donation Deduction
                                     22630 - Faculty Home Loan Deduction
                                     22633 - SPL Home Loan Deduction
                                     22640 - Golden 1 Credit Union Deductio
                                     22642 - Univ. Campus Credit Union Ded.
                                     22643 - Cal State Empl Credit Union De
                                     22650 - Employee Assess Liab to UCRP
                                     22651 - Employee Contrib Trsfr to UCRP
                                     22660 - Employee Liability to UC RHBP
                                     22661 - Employee Cntrb Trsfr - UC RHBP
                                     22699 - Other Employee Deductions
227XX                             227XX - Employer Insurance Liabilities
                                  22700 - 22799
                                     22700 - Emplyr Disab Insur Liability
                                     22701 - PSBP-LIFE/AD&D LIABILITY
                                     22702 - PSBP-ST DISAB INSUR LIABILITY
                                     22705 - Emplyr Vision Care Insur Liabi
                                     22706 - PSBP-VISION LIABILITY
                                     22720 - Emplyr Delta Dental Insur Liab
                                     22722 - Emplyr PMI Dental Insur Liabil
                                     22723 - Emplyr Dental Insur Clearing
                                     22724 - PSBP-DENTAL-HMO LIABILITY
                                     22725 - PSBP-DENTAL-PPO LIABILITY
                                     22732 - Emplyr Prudential Sp. Life Ins
                                     22734 - Emplyr Core Life Insur Liabili
                                     22740 - Emplyr Health Insur Clearing
                                     22742 - Kaiser North Health Insur Liab
                                     22744 - Kaiser South Health Insur Liab
                                     22748 - Health Net Health Insur Liabil
                                     22750 - Pacificare Health Insur Liabil
                                     22755 - Kaiser Mid-Atlantic Hlt Ins Li
                                     22756 - Pacificare Nevada Hlth Ins Lia
                                     22757 - Western Health Adv Ins Liab
                                     22758 - PSBP-MEDICAL-HMO LIABILITY
                                     22759 - PSBP-MEDICAL-PPO LIABILITY
                                     22760 - BC Plus Ins Liability
                                     22761 - BC PPO Ins Liability
                                     22762 - BC HiOption Ins Liability
                                     22763 - BC Core Med Ins Liability
                                     22764 - CIGNA Med Plan Liability
                                     22765 - Health Net EPO Liability
                                     22770 - PSBP-Broker/Admin Fee Liab
                                     22799 - Other Employer Insurance Liab
228XX                             228XX - Employer Retirement Liabilitie
                                  22800 - 22899
                                     22800 - Emplyr PERS Matching Liability
                                     22841 - Summer Salary UCRS Liability
                                     22890 - Senior Mgmt Supplement Liabili
229XX                             229XX - Employer Other Liabilities
                                  22900 - 22999
                                     22902 - Emplyr OASDI Liability
                                     22903 - Emplyr Medicare Liability
                                     22910 - Unemplymt Ins.-19900 Liability
                                     22911 - Unemplymt Ins.-Federal Liabili
                                     22912 - Unemplymt Ins. Other
                                     22920 - Workers Compensation Liability
                                     22921 - Employee Support Liability
                                     22930 - Fee Remission Liability
                                     22931 - Non-resident Tuition Remission
                                     22932 - Grad Student Health Liability
                                     22934 - Partial Fee Remission Liab
                                     22940 - Career Devel Oppor Prog Liabil
                                     22941 - Vacation Liability
                                     22942 - Compensatory Time Liability
                                     22944 - Vacation Liability-Noncurrent
                                     22945 - Severance Pay Liab-Noncurrent
                                     22946 - Vacation Leave Assessment Liab
                                     22950 - Employer Assessmt Liab to UCRP
                                     22951 - Emplyr Contrb Trsfr to UCRP
                                     22960 - Employer Liability to UC RHBP
                                     22961 - Emplyr Cntrb Trsfr to UC RHBP
                                     22970 - Term Ben Sal/Wag-VoluntaryLiab
                                     22971 - Term Ben Sal/Wag-Invlntry Liab
                                     22972 - Term Ben Benefits-VoluntaryLia
                                     22973 - Term Ben Benefits-Invlntry Lia
                                     22980 - Incentive Award Prog Liability
                                     22990 - Term Ben S/W-Vlntry LiabNoncur
                                     22991 - Term Ben S/W-Invlntry LiabNonc
                                     22992 - Term Ben Bnft-Vlntry LiabNoncu
                                     22993 - Term Ben Bnft-Invlntry LiabNon
23XXX                        23XXX - Other Liabilities
230XX                             230XX - General Deposits & Other Liabi
                                  23000 - 23099
                                     23000 - Ticket Sale Deposits
                                     23001 - Key Deposits
                                     23003 - Other Registration Deposits
                                     23005 - Employee Insur Premium Deposit
                                     23009 - Other Deposits-General
                                     23010 - Health Insur Plan Claims Liabi
                                     23011 - GAEL Liability
                                     23012 - Benefits Admin Assessment Liab
                                     23013 - Auto Physical Damage Ins Liab
                                     23090 - Other Accrued Liabilities
                                     23099 - Re-Accrued Pymts to Vendors
231XX                             231XX - Aux & Svc Ent Dpsts & Other Li
                                  23100 - 23199
                                     23100 - Residence Room Deposits
                                     23190 - Other Aux & Svc Enter Accrued
232XX                             232XX - General Deferred Revenue
                                  23200 - 23299
                                     23200 - General Deferred Revenue
                                     23210 - General Deferred Tuition/Fees
                                     23211 - CARS Deferred Revenue/Liab
                                     23250 - Contract & Grant Def Revenue
233XX                             233XX - Aux & Svc Ent Deferred Revenue
                                  23300 - 23399
                                     23300 - Aux & Svc Ent Deferred Revenue
234XX                             234XX - Clearing Accounts
                                  23400 - 23499
                                     23400 - BFS PO/AP Inter-unit Clearing
                                     23401 - BFS PO/AP Discount Clearing
                                     23402 - BFS PO/AP Multicurrency Cleari
                                     23403 - BFS PO/AP Clearing
                                     23406 - Federal Express Clearing
                                     23407 - Business Travel Clearing
                                     23408 - American Express Clearing
                                     23411 - Prcrmnt Card Clearing-US Bank
                                     23412 - BFS PO/AP Unused Funct Default
                                     23420 - CARS-BFS Clearing
                                     23421 - CUBS Cash Receipts Clearing
                                     23422 - CARS Cash Receipts Clearing
                                     23423 - Fee Clearing
                                     23424 - CUBS Write-off Clearing
                                     23425 - LT Loans Cash Receipts Clrng
                                     23426 - LT Loans Unapplied/Refund Clrg
                                     23427 - Univ Loan Repymt Clearing
                                     23428 - CUBS-BFS Clearing
                                     23429 - E-Check Receipts Clearing
                                     23430 - Campus Fee Clearing
                                     23431 - Class Pass Fee Clearing
                                     23438 - Fee Clearing-U/G
                                     23439 - Fee Clearing-Grad
                                     23440 - Fee Remission Clearing
                                     23450 - Private Gifts Clearing
                                     23451 - Private Gifts-Returned Cks Cle
                                     23452 - EFA Gift & Fdn Clearing
                                     23454 - EFA Invoicing Clearing
                                     23460 - Payroll Clearing
                                     23465 - GAEL Clearing
                                     23470 - Misc Receipts Clearing
                                     23471 - Misc Receipt COA Error Clrng
                                     23481 - Cal 1 Card Usage Clearing
                                     23490 - Other Cash Receipts Clearing
235XX                             235XX - Financial Control Accounts
                                  23500 - 23599
                                     23500 - OP Financial Control (UCOP GL)
                                     23501 - OP Financial Control (Loc M)
                                     23502 - Interfund/Interunit Fin Ctrl
                                     23510 - UCM Financial Control (Merced)
                                     23520 - UCSF Financial Control
                                     23530 - UCD Financial Control
                                     23540 - UCLA Financial Control
                                     23550 - UCR Financial Control
                                     23560 - UCSD Financial Control
                                     23570 - UCSC Financial Control
                                     23580 - UCSB Financial Control
                                     23590 - UCI Financial Control
236XX                             236XX - Long Term Debt-Current
                                  23600 - 23699
                                     23600 - Revenue Bonds - Current
                                     23602 - Revenue Bonds-Current-Premiums
                                     23610 - Mortg & Other Borrowing - Curr
                                     23620 - Capital Lease Obligation-Curr
                                     23630 - Capital Lease Oblig-SPWB-Curre
237XX                             237XX - Debt Interest Liability-Curr
                                  23700 - 23799
                                     23700 - Debt Interest Liability-Cur.
                                     23710 - Other-A/P LTD-Int Exp SPWB
24XXX                        24XXX - Agency Funds
240XX                             240XX - General Agency Funds
                                  24000 - 24099
                                     24000 - General Agency Funds
                                     24010 - Financial Aid Agency Funds
241XX                             241XX - Aux & Svc Ent Agency Funds
                                  24100 - 24199
25XXX                        25XXX - Debt
250XX                             250XX - Revenue Bonds
                                  25000 - 25099
                                     25002 - Revenue Bonds-Noncurr-Premiums
251XX                             251XX - Certificates of Participation
                                  25101 - 25199
252XX                             252XX - Commercial Paper
                                  25200 - 25299
253XX                             253XX - Mortgages & Other Payables
                                  25300 - 25399
                                     25302 - BoA-Stanley Hall Project Loan
                                     25303 - Life Safety Program Loan - BNY
                                     25304 - Key Bank RE Capital/3300 Rega
254XX                             254XX - Capital Lease Obligations
                                  25400 - 25499
                                     25400 - Capital Lease Obligations
                                     25410 - Install Purchase Obligations
                                     25420 - Capital Lease Oblig-SPWB-Noncu
255XX                             255XX - Aux & Svc Enter Debt
                                  25500 - 25599
                                     25500 - Note Payable-Telephone
259XX                             259XX - Related Party Debt
                                  25900 - 25999
                                     25909 - Other Misc. Liability - Noncur
26XXX                        26XXX - Fed Refundable Loans NC
                             26000 - 26999
                                     26000 - Federal Refundable Loans-FCC
                                     26010 - Fed Refundable Lns-Repayment
                                     26020 - Fed Refundable Lns-Allocation
                                     26030 - Fed Refundable Lns-Reserve Adj
                                     26100 - Fed Loan Clearing Contra
                                     26101 - Fed Ln - Interest Income on Ln
                                     26102 - Fed Ln - Other Income
                                     26103 - Fed Ln - Reimb of Princ Cncl
                                     26104 - Fed Ln - Admin Cost Allowance
                                     26105 - Fed Ln - Collection & Litigati
                                     26106 - Princ/Int Cncl for Teach/Milit
                                     26108 - Prin/Int Cncl for Certain Subj
                                     26110 - Prin/Int Cncl for Other Teach
                                     26112 - Prin/Int Cncl for Military Svc
                                     26114 - Prin/Int Cncl for Volunteer Sv
                                     26116 - Prin/Int Cncl for Law Enforce
                                     26118 - Prin/Int Cncl for Child/Family
                                     26120 - Prin/Int Cncl for Nurse/Med
                                     26122 - Prin/Int Cncl for Death/Disabi
                                     26124 - Prin/Int Cncl for Bankruptcy
                                     26126 - Loans Assigned to Fed Govt
                                     26128 - Fed Ln-Other Costs or Losses
FUNDBALANCE             FUNDBALANCE - Fund Balance
30XXX                        30XXX - Beginning Fund Balance
30YYY                             30YYY - Beginning Fund Balance
                                  30000 - 30999
                                     30010 - Prior Year Adjustments
                                     30011 - Special Prior Year Adjustments
31XXX                        31XXX - Revenues and Other Additions
310XX                             310XX - Student Tuition and Fees
                                  31000 - 31099
311XX                             311XX - State of California
                                  31100 - 31199
312XX                             312XX - Federal Government
                                  31200 - 31299
313XX                             313XX - Local Government
                                  31300 - 31399
314XX                             314XX - Private Gifts/Grants/Contracts
                                  31400 - 31499
315XX                             315XX - Sales & Svcs-Educ Activities
                                  31500 - 31599
316XX                             316XX - Sales & Svcs-Auxiliaries
                                  31600 - 31699
317XX                             317XX - Expended for Plant Facilities
                                  31700 - 31799
318XX                             318XX - Other Revenues
                                  31800 - 31899
319XX                             319XX - Other Additions
                                  31900 - 31999
                                     31911 - Borrowings-Rev Bonds-Unexp/Inv
                                     31912 - Borrowings-Other(Unexp/Invest)
                                     31914 - Borrowings-Rev Bonds(Retir/Inv
                                     31915 - Borrowings-PMIA-Unexp/Inv
32XXX                        32XXX - Expenditures and Other Deducti
320XX                             320XX - Educational and General
                                  32000 - 32099
321XX                             321XX - Auxiliary Enterprises
                                  32100 - 32199
322XX                             322XX - Plant Funds Expenditures
                                  32200 - 32299
                                     32210 - Cptlztn-Real Estate(Cur/Invst)
                                     32211 - Cptlztn-Bldgs & Struc(Cur/Inv)
                                     32212 - Cptlztn-Fixed Equip(Cur/Inv)
                                     32213 - Cptlztn-Genl Improv (Cur/Inv)
                                     32214 - Cptlztn-Software >10M(Cur/Inv)
                                     32215 - Cptlztn-Software <10M(Cur/Inv)
                                     32216 - Cptlztn-Equipment (Cur/Invest)
                                     32217 - Cptlztn-Lib Mtl & Col(Cur/Inv)
                                     32218 - Cptlztn-Lib Rare Bks (Cur/Inv)
                                     32219 - Cptlztn-CIP (Current/Invest)
                                     32220 - Cptlztn-Intangibles (Cur/Inv)
                                     32221 - Cptlztn-Infrastruct (Cur/Inv)
                                     32222 - Cptlztn-Sp Collect (Cur/Inv)
                                     32223 - Estab Cap Lease Liab (Cur/Inv)
                                     32230 - Cptlztn-Real Estate(Unexp/Inv)
                                     32231 - Cptlztn-Bldg & Struc(Unex/Inv)
                                     32232 - Cptlztn-Fixed Equip(Unexp/Inv)
                                     32233 - Cptlztn-Genl Improv(Unexp/Inv)
                                     32234 - Cptlztn-Software>10M(Unex/Inv)
                                     32235 - Cptlztn-Software<10M(Unex/Inv)
                                     32236 - Cptlztn-Equipment (Unexp/Inv)
                                     32237 - Cptlztn-Lib Mtl&Col (Unex/Inv)
                                     32238 - Cptlztn-Lib Rare Bks(Unex/Inv)
                                     32239 - Cptlztn-CIP (Unexp/Invest)
                                     32240 - Cptlztn-Intangibles(Unexp/Inv)
                                     32241 - Cptlztn-Infrastruct(Unexp/Inv)
                                     32242 - Cptlztn-Sp Collect (Unexp/Inv)
                                     32250 - Cptlztn-Bldgs & Struc(R&R/Inv)
                                     32251 - Cptlztn-Fixed Equip (R&R/Inv)
                                     32252 - Cptlztn-Genl Improv (R&R/Inv)
                                     32253 - Cptlztn-Equipment (R&R/Invest)
                                     32254 - Cptlztn-CIP (R&R/Invest)
                                     32255 - Cptlztn-Intangibles (R&R/Inv)
                                     32256 - Cptlztn-Infrastruc (R&R/Inv)
323XX                             323XX - Debt Service-Principal
                                  32300 - 32399
                                     32300 - Rpymt of Prin-Adv-Aux(Ret/Inv)
                                     32305 - Rpymt Prin-Cap Lease-Aux(Ret/I
                                     32311 - Rpymt Princ-Bank Loans-Othe (R
                                     32315 - Rpymt Princ-Cap Lease-Other (R
                                     32317 - Rpymt of Princ-St Cap Lease-Ot
                                     32318 - Rpymt of Princ-St Enrgy Eff Bn
                                     32321 - Rpymt Princ Bonds (Retire/Inv)
                                     32323 - Rpymt Princ BK Ln (Retire/Inv)
                                     32324 - Rpymt Princ CapLease(Rtire/Inv
                                     32325 - Rpymt Princ St CapLs (Rtr/Inv)
324XX                             324XX - Debt Service-Interest
                                  32400 - 32499
325XX                             325XX - Plant Disposals/Write-Offs
                                  32500 - 32599
329XX                             329XX - Other Deductions
                                  32900 - 32999
33XXX                        33XXX - Mandatory Transfers
330XX                             330XX - Mandatory Fed Loan Match
                                  33000 - 33099
                                     33000 - Fed Ln-Institution Cap Contrib
331XX                             331XX - Mandatory Principal/Interest
                                  33100 - 33199
                                     33100 - Mandatory Debt Svc Pymts
34XXX                        34XXX - Nonmandatory Transfers
340XX                             340XX - Nonmandatory Interfund Transfe
                                  34000 - 34099
                                     34000 - Student/Faculty Emergency Loan
                                     34001 - Educational Fee Deferrals
                                     34002 - STIP Income (Current/Loan)
                                     34009 - Other (Current/Loan)
                                     34010 - Capital Outlay
                                     34011 - STIP Investment Income
                                     34012 - Current Maintenance
                                     34013 - Capital Outlay from General Fu
                                     34019 - Other (Current/Unexpended Plan
                                     34020 - Extraordinary Mntnc/Repairs
                                     34021 - Net Rev Univ Prkng Sys-All Bon
                                     34022 - STIP Income (Current/Retiremen
                                     34029 - Other (Current/Retirement of I
                                     34030 - Rpymt to Campus Working Capita
                                     34039 - Other (Current/Renewal & Repla
                                     34040 - Other (Unexpended/Retirement)
                                     34041 - Other (Unexp/Renewal & Repl)
                                     34042 - Other (Unexp/Invest)
                                     34043 - Other (Renewal & Repl/Invest)
                                     34050 - Other (Retirement/Renewal & Re
                                     34051 - Other (Retirement/Invest)
                                     34061 - Other (Current/Invest)
341XX                             341XX - Nonmandatory Intrafund Trsfrs
                                  34100 - 34199
                                     34100 - Transfers to/from Reserves
                                     34101 - STIP Distribution/Recoveries
                                     34102 - SS Balances to/from Reserves
                                     34103 - Unex Balances to/from Reserves
                                     34104 - STIP-Unrestricted
                                     34105 - Adm Cost Fed SA to/fr Reserves
                                     34109 - Other Trnsfr Btwn Minor Fd Grp
                                     34110 - Trsfrs Between FMP Assets
                                     34120 - Repayment of Principal to OP
                                     34121 - Payment of Interest to OP
342XX                             342XX - Nmndtry  Intrcmps Trsfrs
                                  34200 - 34299
                                     34200 - Transfers To/From E-OP
                                     34201 - Transfers To/From M
                                     34202 - Transfers To/From San Francisc
                                     34203 - Transfers To/From Davis
                                     34204 - Transfers To/From Los Angeles
                                     34205 - Transfers To/From Riverside
                                     34206 - Transfers To/From San Diego
                                     34207 - Transfers To/From Santa Cruz
                                     34208 - Transfers To/From Santa Barbar
                                     34209 - Transfers To/From Irvine
                                     34210 - STIP Transferred to Campuses
                                     34211 - Transfers To/From Merced
                                     34220 - Ed Fee Principal Pymt Transfer
                                     34221 - Ed Fee Interest Pymt Transfer
                                     34222 - Ed Fee-Transferred to Campuses
                                     34223 - Ed Fee-Inc Transf from Campuse
                                     34240 - Net Revenue of UCHS Transfer
                                     34250 - Intercampus Fund Grp Bal Trsfr
                                     34251 - STIP Transferred to Campus
                                     34290 - Uncommitted General Funds Trsf
                                     34291 - Net Adj within a Minor Fd Grp
                                     34292 - Gifts/Endowment STIP Adjustmts
343XX                             343XX - Transfer - Investment in Plant
                                  34300 - 34399
                                     34300 - Transfer-Real Estate
                                     34301 - Transfer-Buildgs & Structures
                                     34302 - Transfer-Fixed Equipment
                                     34303 - Transfer-General Improvement
                                     34304 - Transfer-Software > 10M
                                     34305 - Transfer-Software < 10M
                                     34306 - Transfer-Equipment-Intracampus
                                     34307 - Transfer-Library Mtl & Cllctns
                                     34308 - Transfer-Library Rare Books
                                     34309 - Transfer-Intangibles
                                     34310 - Transfer-Infrastructure
                                     34311 - Transfer-Special Collections
                                     34340 - Transfer-AccumDep-Bldg & Struc
                                     34342 - Transfer-Accum Dep-Genl Improv
                                     34343 - Transfer-Accum Dep-Sftwr>10M
                                     34344 - Transfer-Accum Dep-Sftwr<10M
                                     34345 - Transfer-Accum Dep-Equipment
                                     34346 - Trnsfr-Accum Dep-Lib Mtl & Col
                                     34347 - Transfer-Accum Dep-Intangibles
                                     34348 - Transfer-Accum Dep-Infrastruc
                                     34350 - Transfer-Equip-To/From Merced
                                     34351 - Transfer-Equip To/From J-OP
                                     34352 - Transfer-Equipment-To/From SF
                                     34353 - Trsfr-Equipment-To/From Davis
                                     34354 - Transfer-Equipment-To/From LA
                                     34355 - Trsfr-Eqpt-To/From Riverside
                                     34356 - Transfer-Equipment-To/From SD
                                     34357 - Transfer-Equipment-To/From SC
                                     34358 - Transfer-Equipment-To/From SB
                                     34359 - Trsfr-Equipment-To/From Irvine
39XXX                        39XXX - Budget Fund Balance Activity
39YYY                             39YYY - Budget Transfers
                                  39000 - 39999
                                     39000 - Budget Fund Balance









                             *** End Of Report ***