BFS General Ledger
Report ID:  UCGLTREE         COA TREE REPORT               Page No.  1
                                                           Run Date 08-23-2008
                                                           Run Time 19:49.33
                             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
================================================================================
REVENUES                REVENUES - Revenues
40XXX                        40XXX - Student Tuition & Fees
400XX                             400XX - Non-resident Tuition
                                  40000 - 40099
                                     40000 - Non-Res Tuition-Budget
                                     40001 - Non-Res Tuition UG-Fall
                                     40002 - Non-Res Tuition UG-Spring
                                     40003 - Non-Res Tuition UG-Summer
                                     40004 - Non-Res Tuition G Acad-Fall
                                     40005 - Non-Res Tuition G Acad-Spring
                                     40006 - Non-Res Tuition G Acad-Summer
                                     40007 - Non-Res Tuition G Prof-Fall
                                     40008 - Non-Res Tuition G Prof-Spring
                                     40009 - Non-Res Tuition G Prof-Summer
                                     40011 - Non-Res Tuition UG-Cn/Wd-Fall
                                     40012 - Non-Res Tuition UG-Cn/Wd-Sprng
                                     40013 - Non-Res Tuition UG-Cn/Wd-Summr
                                     40014 - Non-Res Tuit G Acad-Cn/Wd-Fall
                                     40015 - Non-Res Tuit G Acad-Cn/Wd-Spr
                                     40016 - Non-Res Tuit G Acad-Cn/Wd-Summ
                                     40017 - Non-Res Tuit G Prof-Cn/Wd-Fall
                                     40018 - Non-Res Tuit G Prof-Cn/Wd-Spr
                                     40019 - Non-Res Tuit G Prof-Cn/Wd-Summ
                                     40021 - NRT UG Part-time Study
                                     40022 - NRT G Acad Reduc Adv to Cand
                                     40023 - NRT G Acad Part-time Study
                                     40024 - NRT G Prof Reduc Adv to Cand
                                     40025 - NRT G Prof Part-time Study
                                     40030 - NRT G Acad CA HS Grads Exempt
                                     40031 - NRT UG Military Dep Exempt
                                     40032 - NRT UG Prev Med Res Prog Exmpt
                                     40033 - NRT UG Atty Defer
                                     40034 - NRT UG Law Enforce/Fire Def
                                     40035 - NRT UG CA HS Grads Exempt
                                     40036 - NRT G Acad Military Dep Exempt
                                     40037 - NRT G Aca Prev Med Res Prog Ex
                                     40038 - NRT G Acad Atty Deferral
                                     40039 - NRT G Acad Law Enforc/Fire Def
                                     40040 - NRT G Prof CA HS Grads Exempt
                                     40046 - NRT G Prof Military Dep Exempt
                                     40047 - NRT G Prof Prev Med Res Prg Ex
                                     40048 - NRT G Prof Atty Deferral
                                     40049 - NRT G Prof Law Enforc/Fire Def
                                     40050 - NRT UG UC Faculty, Spouse/Depe
                                     40051 - NRT G Acad UC Faculty, Spouse/
                                     40052 - NRT G Prof UC Faculty, Spouse/
                                     40053 - NRT UG Dep of Emp of Non-CA UC
                                     40054 - NRT G Acad Dep of Emp of Non-C
                                     40055 - NRT G Prof Dep of Emp of Non-C
401XX                             401XX - Application for Admission Fees
                                  40100 - 40199
                                     40100 - Application for Admission-U/G
                                     40101 - Application for Admission-GR
                                     40102 - Application for Admiss-GR-Law
402XX                             402XX - Registration Fees
                                  40200 - 40299
                                     40200 - Registration Fee Budget
                                     40201 - Registration Fee-Fall
                                     40202 - Registration Fee-Spring
                                     40203 - Registration Fee-Summer
                                     40211 - Reg Fee-Cn/Wd-Fall
                                     40212 - Reg Fee-Cn/Wd-Spring
                                     40213 - Reg Fee-Cn/Wd-Summer
                                     40221 - Reg Fee-Employee Exempt
                                     40222 - Reg Fee-High School Exempt
                                     40223 - Reg Fee Military Depnd Exempt
                                     40224 - Reg Fee Prev Med Res Prog Ex
                                     40225 - Reg Fee Law Enforce/Fire Ex
                                     40226 - Reg Fee GR SHS Exempt
                                     40231 - Reg Fee-Health Insur Summer
                                     40241 - Reg Fee-In Absentia-Fall
                                     40242 - Reg Fee-In Absentia-Spring
403XX                             403XX - Educational Fees
                                  40300 - 40399
                                     40300 - Educational Fees Budget
                                     40301 - Ed Fee-UG-Resident-Fall
                                     40302 - Ed Fee-UG-Resident-Spring
                                     40303 - Ed Fee-UG-Resident-Summer
                                     40304 - Ed Fee-GR-Resident-Fall
                                     40305 - Ed Fee-GR-Resident-Spring
                                     40306 - Ed Fee-GR-Resident-Summer
                                     40307 - Ed Fee-UG/GR Non-resident-Fall
                                     40308 - Ed Fee-UG/GR Non-resident-Spri
                                     40309 - Ed Fee-UG/GR Non-resident-Summ
                                     40311 - Ed Fee-Cn/Wd-Fall
                                     40312 - Ed Fee-Cn/Wd-Spring
                                     40313 - Ed Fee-Cn/Wd-Summer
                                     40321 - Ed Fee-Part Time Study
                                     40322 - Ed Fee-In Absentia-Fall
                                     40323 - Ed Fee-In Absentia-Spring
                                     40331 - Ed Fee-Employee Exempt
                                     40332 - Ed Fee-High School Exempt
                                     40333 - Ed Fee-Military Depend Exempt
                                     40334 - Ed Fee-Prev Med Res Prog Ex
                                     40335 - Ed Fee Law Enforce/Fire Ex
                                     40336 - Ed Fee CA HS Grads Exempt
                                     40337 - Ed Fee Attorney Deferral
404XX                             404XX - Summer Session Revenues
                                  40400 - 40499
                                     40401 - SS Registration and Course Fee
                                     40402 - SS Intl Program Service Fees
                                     40403 - SS Intl Program Housing Fees
                                     40406 - SS Haas Base Program Fees
                                     40409 - SS Other Revenue
                                     40411 - SS Cancel/Withdrawl
                                     40412 - SS Cancel/Withdrawl-U/G
                                     40413 - SS Cancel/Withdraw-Grad
                                     40421 - SS Revenue Exempt
                                     40422 - SS Revenue Exempt-U/G
                                     40423 - SS Revenue Exempt-Grad
                                     40431 - SS Waivers
                                     40432 - SS Waivers-U/G
                                     40433 - SS Waivers-Grad
                                     40441 - SS Registration Fees-Grad
                                     40442 - SS-UC Fee Increase-Grad
                                     40444 - SS Course Fees-Grad
                                     40451 - SS Registration Fees-U/G
                                     40452 - SS UC Fee Increase-U/G
                                     40454 - SS Course Fees-U/G
405XX                             405XX - Other Student Fees
                                  40500 - 40599
                                     40501 - Campus-Based Fees
                                     40502 - Campus-Based Fees-Cn/Wd
                                     40503 - Campus-Based Fees-Exempt
                                     40504 - Class Pass-Transit Fees
                                     40505 - Class Pass-Transit-Cn/Wd
                                     40506 - Class Pass-Transit-Exempt
                                     40511 - Health Insurance-U/G
                                     40512 - Health Insurance-GR
                                     40513 - Health Insur-U/G-Cn/Wd
                                     40514 - Health Insur-GR-Cn/Wd
                                     40515 - Health Insur-U/G-Exempt
                                     40516 - Health Insur-GR-Exempt
                                     40517 - Health Insurance-Other
                                     40521 - Special Law/Med School Fees
                                     40522 - Special Law/Med Fees Cn/Wd
                                     40523 - Special Law/Med Fees Exempt
                                     40531 - Professional Degree Fees
                                     40532 - Prof Degree Fee-Cn/Wd
                                     40533 - Prof Degree Fee-Exempt
                                     40534 - Prof Degree Fee-Undist Joint
                                     40535 - Prof Degr Fee-Und Joint-Cn/Wd
                                     40536 - Prof Degree Fee-Prelim Injunct
                                     40541 - Campus Svcs Support Fees
                                     40542 - Campus Svcs Support-Cn/Wd
                                     40543 - Campus Svcs Support-Ex
                                     40551 - Self-Supporting Program Fee
                                     40552 - Self-Supporting Prog Fee-Cn/Wd
                                     40553 - Self-Support Prog Fee-Exempt
                                     40554 - Self-Supporting Prgrm App Fees
                                     40561 - Course Materials Fees
                                     40562 - Instructional Materials-Law
                                     40581 - Health Service Fee
                                     40591 - Ph.D. In-Candidacy Fees
                                     40592 - Graduate Filing Fee
                                     40593 - Continuing Education Fees
                                     40594 - Campus-Based Supplemental Fee
                                     40599 - Other Student Fees
406XX                             406XX - Other General Fund Fees
                                  40600 - 40699
                                     40601 - Candidacy for Doctors Degree
                                     40602 - Library Privileges
                                     40603 - Add/Drop Fee
                                     40604 - Gymnasium Fines
                                     40605 - Late Enrollment Fee
                                     40606 - Late Registration Fee
                                     40607 - Library Fines
                                     40608 - Reinstatement Fees
                                     40609 - Special Examination Fees
                                     40610 - Forfeited SIR Fees
407XX                             407XX - University Extension Revenues
                                  40700 - 40799
                                     40701 - UNEX Course Fees
                                     40702 - UNEX-Concurrent Course Fees
                                     40703 - UNEX Indpndnt Study Fees
                                     40704 - UNEX-Parking Revenue
                                     40705 - UNEX-Other Revenue
                                     40708 - Contra Rev AFC-Uni Extension
                                     40709 - UNEX-Other Unallocated Reveneu
408XX                             408XX - Contra Stud Tuition&Fees-FA
                                  40800 - 40899
                                     40800 - Contra Stdt Tuition & Fees-SFA
                                     40890 - Tuition & Fees - Contra - BD
41XXX                        41XXX - State Approp, Grants & Contrac
410XX                             410XX - State General Support
                                  41000 - 41099
                                     41010 - State General Support
4110X                             4110X - State Specific Support
                                  41100 - 41109
                                     41101 - Student Financial Aid
                                     41109 - Other State Specific Support
4111X                             4111X - State Special Funds
                                  41110 - 41119
                                     41110 - Lottery Funds
                                     41119 - Other State Special Funds
412XX                             412XX - State Agencies
                                  41200 - 41299
                                     41200 - State Agencies
                                     41290 - State - G & C - Contra - BD
42XXX                        42XXX - U.S. Govt Approp, Grants & Con
420XX                             420XX - U.S. Government Appropriations
                                  42000 - 42099
                                     42000 - U.S. Government Appropriations
                                     42090 - Federal Approp - Contra - BD
421XX                             421XX - U.S. Government Grants
                                  42100 - 42199
                                     42100 - U.S. Government Grants
                                     42190 - Federal Grants - Contra - BD
422XX                             422XX - U.S. Government Contracts
                                  42200 - 42299
                                     42200 - U.S. Government Contracts
                                     42290 - Federal Contracts - Contra-BD
423XX                             423XX - US Governmt Fed Capital Contri
                                  42300 - 42399
                                     42300 - US Govt Federal Capital Contri
424XX                             424XX - Federal Loans Received
                                  42400 - 42499
                                     42400 - Federal Loans Received
43XXX                        43XXX - Local Govt Grants & Contracts
431XX                             431XX - Local Govt Grants & Contracts
                                  43100 - 43199
                                     43100 - Local Govt Contracts & Grants
                                     43190 - Local Gov G & C - Contra - BD
44XXX                        44XXX - Private Gifts, Grants, and Con
4400X                             4400X - Private Gifts-Unrestricted
                                  44000 - 44009
                                     44000 - Private Gifts-Unrestricted
4401X                             4401X - Private Gifts-Restricted
                                  44010 - 44019
                                     44010 - Private Gifts-Restricted
                                     44011 - Private Gifts-Pledges
440XX                             440XX - Private Gifts
                                  44020 - 44099
                                     44020 - Private Gifts-Uncollectible
                                     44030 - Priv Gifts-Discount on Pledges
441XX                             441XX - Private Grants
                                  44100 - 44199
                                     44100 - Private Grants
                                     44190 - Private Grants - Contra - BD
442XX                             442XX - Private Contracts
                                  44200 - 44299
                                     44200 - Private Contracts
                                     44290 - Private Contract - Contra - BD
45XXX                        45XXX - Investment Income
450XX                             450XX - Endowment Funds Income
                                  45000 - 45099
46XXX                        46XXX - Sales & Services of Educationa
46YYY                             46YYY - Sls & Svcs of Educ Activities
                                  46000 - 46999
                                     46010 - Publication Sales
                                     46020 - Sale of Merchandise-UC-Related
                                     46021 - Sale of Timber
                                     46030 - Sale of Lab Materials
                                     46040 - Ticket Sales-Educational Activ
                                     46050 - Workshop/Seminar/Conf Fees
                                     46060 - Research/Curatorial Services
                                     46070 - Analytical/Testing Services
                                     46080 - Library Services
                                     46090 - Clinic Medical Services
                                     46110 - Royalties/License Fees
                                     46120 - Rental of Real Prop-Educ Activ
                                     46130 - Transcripts Revenues
                                     46140 - Career Services
                                     46150 - Library Privileges
                                     46160 - Experiential Learning Prog Fee
                                     46899 - Contra Rev AFC-Edu Activities
                                     46900 - Sales & Svcs-Ed Activity-Contr
                                     46990 - Edu Activity - Contra - BD
                                     46999 - Misc Sls &  Svcs of Educ Activ
47XXX                        47XXX - Sales & Services of Auxiliary
47YYY                             47YYY - Sales & Services of Auxiliary
                                  47000 - 47999
                                     47000 - Residence Fees
                                     47010 - Food Sales/Services
                                     47020 - Telecomm Svcs to Students
                                     47030 - Books/Merchandise Sales
                                     47040 - Ticket Sales-Non-Ed Activities
                                     47050 - Entry Fees
                                     47060 - Revenue-Sharing Revenues
                                     47070 - Media Revenues
                                     47080 - Advertising Revenues
                                     47090 - Other Marketing Revenues
                                     47100 - Camp Fees
                                     47110 - Parking Revenues-UC Related
                                     47120 - Parking Revenues-General Publi
                                     47130 - Special Event Fees
                                     47140 - Residential Program Fees
                                     47150 - Sls/Svcs of Aux Enter Contra
                                     47900 - Rental of Real Property-Aux
                                     47910 - Sales & Svcs of Aux Enter-Cont
                                     47920 - Contra Rev AFC-Aux Enterprises
                                     47980 - Sls/Svcs Auxil-Contra-Finl Aid
                                     47990 - Auxiliary Ent - Contra - BD
                                     47999 - Misc Sls &  Svcs of Auxiliary
48XXX                        48XXX - Other Sources
480XX                             480XX - Sales & Svcs of Svc Enterprise
                                  48000 - 48099
                                     48010 - Computer Sales/Services
                                     48020 - Telecommunications & Data Svcs
                                     48030 - Printing Services
                                     48040 - Photocopying Services
                                     48050 - Mail Services
                                     48098 - Contra Rev AFC-Svc Enterprises
                                     48099 - Misc Sls/Svcs of Service Enter
481XX                             481XX - Other Revenues
                                  48100 - 48199
                                     48100 - Rental of Real Property-Misc
                                     48101 - Rental of Equipment-Non-UC
                                     48102 - Sale of Equipment-Non-UC
                                     48103 - RS-Memberships-UC-Related
                                     48104 - RS-Memberships-Non-UC-Related
                                     48105 - Fines & Forfeitures
                                     48106 - Workstudy Revenues
                                     48107 - Utilities Revenues
                                     48108 - New Student Orientation Revenu
                                     48109 - Trademark Revenues
                                     48110 - Sale of Comml Advertising
                                     48111 - Sale of Merchandise-Non-UC
                                     48112 - Sale of Entertainment Booklets
                                     48113 - Accounts Receivable Revenues
                                     48114 - Filming Fees
                                     48115 - RS-Swim/Day Pass Fees
                                     48118 - Forfeited Admissions Deposits
                                     48119 - Non-educ Research Services
                                     48120 - Child Care Services
                                     48121 - Transportation Planning
                                     48122 - Cash Dep Sys Rev Adj-Ovr/Short
                                     48125 - Admin Cost Allowance
                                     48126 - Student Health Services
                                     48127 - Work Study Revenue-Surcharge
                                     48128 - RS-Student Memberships
                                     48129 - RS-Non-Edu Class/Course Fees
                                     48130 - RS-Tournament Entry Fees
                                     48131 - RS-Sports Club Dues
                                     48132 - RS-Camp Enrollment Fees
                                     48133 - RS-Retail Food Sales
                                     48134 - Misc Cash Adj-Over/Short
                                     48135 - Convenience Fee
                                     48136 - bluCard Incentive
                                     48170 - Contra Rev AFC-Other Srcs-Othr
                                     48180 - Insur Recovery, CY Cap Assets
                                     48190 - Other Soucrces-Other-Contra
                                     48194 - Other Sources - Contra - BD
                                     48195 - Other Scrcs-Othr-Cntr-Finl Aid
                                     48197 - Misc General Fund Revenues
                                     48198 - Miscellaneous Revenues
482XX                             482XX - Other Operating Revenues
                                  48200 - 48299
                                     48200 - Interest on Notes
                                     48210 - Recovery of Notes Written Off
                                     48220 - Recov of NDEA Teaching Svc Cnl
                                     48230 - Late Charges-Student Loans
488XX                             488XX - Other Sources-Srv Enterp-Contr
                                  48800 - 48899
                                     48800 - Other Sources-Svc Ent-Contra
489XX                             489XX - Misc Sls & Svcs of Svc Enter
                                  48900 - 48999
49XXX                        49XXX - Nonoperating Revenues
490XX                             490XX - Nonop Rev-State Fin Approp
                                  49000 - 49099
                                     49000 - Spec State Approp-Cap Financin
                                     49010 - Spec State Appr-Cap Fin-Def M
491XX                             491XX - Depreciation
                                  49100 - 49199
                                     49100 - Gain/Loss on Sale of Investmt
492XX                             492XX - Investment Income
                                  49200 - 49299
                                     49200 - Investment Income-Other
                                     49201 - Invest Inc-SPWB Capital Leases
                                     49202 - Cap Inv Income-SPWB Cap Leases
                                     49210 - STIP Investment Income
                                     49211 - Cap Investment Income-STIP
                                     49213 - Cap Investment Income-Other
493XX                             493XX - Disposal of CapAssets,NetofPro
                                  49300 - 49399
                                     49300 - Proceeds fr Sale of Cap Assets
                                     49310 - Disp-Cap Assets-Orig Cost-RE
                                     49311 - Disp C/A-Orig Cost-Building
                                     49312 - Disp C/A-Orig Cost-Fxd Equipmt
                                     49313 - Disp C/A-Orig Cost-Gen Imprvmt
                                     49314 - Disp C/A-OrigCost-Software>10M
                                     49315 - Disp C/A-OrigCost-Software<10M
                                     49316 - Disp C/A-Orig Cost-Equipment
                                     49317 - Disp C/A-Orig Cost-Intangibles
                                     49318 - Disp C/A-Orig Cost-Infrastruct
                                     49319 - Disp C/A-OrigCost-Spec Collect
                                     49321 - Disp C/A-Acc Dep-Building
                                     49323 - Disp C/A-Acc Dep-Gen Improvemt
                                     49324 - Disp C/A-Acc Dep-Software >10M
                                     49325 - Disp C/A-Acc Dep-Software <10M
                                     49326 - Disp C/A-Acc Dep-Equipment
                                     49327 - Disp C/A-Acc Dep-Intangibles
                                     49328 - Disp C/A-AccDep-Infrastructure
494XX                             494XX - Interest Expense
                                  49400 - 49499
495XX                             495XX - Nonoperating Rev/Exp-Other
                                  49500 - 49620
                                     49550 - Oth Misc Nonoperating Revenue
                                     49560 - Refunds Paid/Other Misc Adj
                                     49570 - Other Misc nonoperating Expens
                                     49581 - Insur Recov, PY cap asst loss
                                     49582 - Ins Recovery, PY Non-cap Asset
                                     49612 - Spc Impr Loss fr Opr Impr Loss
                                     49613 - Extr Impr Loss fr Opr Impr Los
                                     49614 - Spcl Insur Recovery, CY losses
                                     49615 - Spcl Insur Recovery, PY Losses
                                     49616 - Extr Insur Recovery, CY Losses
                                     49617 - Extr Insur Recovery, PY Losses
499XX                        499XX - Other Revenues (Expenses)
4990X                             4990X - State Capital Appropriations
                                  49900 - 49909
                                     49900 - State Capital Appropriations
4991X                             4991X - Capital Gifts & Grants
                                  49910 - 49919
                                     49910 - Capital Gifts & Grants
                                     49911 - Capital gifts Uncollectible
                                     49912 - Capital Gifts-Disc on Pledges
                                     49913 - Capital Federal Grants
                                     49914 - Capital-Student Fees
                                     49915 - Capital-Other Revenues
                                     49916 - Capital-Other Expenses
                                     49917 - Capital State Grants
4992X                             4992X - Capital Gifts
                                  49920 - 49929
                                     49920 - Capital Gifts-Real Estate
                                     49921 - Capital Gifts-Buldg & Struct
                                     49922 - Capital Gifts-Fixed Equipment
                                     49923 - Capital Gifts-Gen Improvements
                                     49924 - Capital Gifts-Software > 10M
                                     49925 - Capital Gifts-Software < 10M
                                     49926 - Capital Gifts-Equipment
                                     49927 - Capital Gifts-Lib Mtl & Collct
                                     49928 - Capital Gifts-Lib Rare Bks&Col
                                     49929 - Capital Gifts-Intangibles
4993X                             4993X - Capital Gifts
                                  49930 - 49939
                                     49930 - Capital Gifts-Infrastructure
                                     49931 - Capital Gifts-Special Collect
                                     49932 - Capital Gifts-Pledges
4994X                             4994X - Capital Other Revenue
                                  49940 - 49949
                                     49940 - Capital Othr Rev-Real Estate
                                     49941 - Capital Othr Rev-Buildings
                                     49942 - Capital Othr Rev-Fixed Equipmt
                                     49943 - Capital Othr Rev-Gen Improvemt
                                     49944 - Capital Othr Rev-Software>10M
                                     49945 - Capital Othr Rev-Software <10M
                                     49946 - Capital Othr Rev-Equipment
                                     49947 - Capital Othr Rev-Lib Mtl & Col
                                     49948 - Cap Othr Rev-Lib Rare Bks&Col
                                     49949 - Capital Othr Rev-Intangibles
4995X                             4995X - Capital Other Revenue
                                  49950 - 49959
                                     49950 - Cap Othr Rev-Infrastructure
                                     49951 - Cap Othr Rev-Spec Collections









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