Chartfield Report As of: 2008-08-23 Tree: BFS_ACCOUNT <- Tree Level Details -> Node Name;Descr;Leaf Dtl =========;=====;======== 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