Comptroller General Ledger Accounts
Note: Only active general ledger accounts are listed. Please see the Texas Comptroller Manual of Accounts or General Ledger Accounts for a more detailed description of the USAS general ledger accounts.
- Summary level 1 elements posted:
- Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.
- Summary level 2 elements posted (in addition to elements listed for summary level 1):
- COBJ, AOBJ and Appn.
- Detail post elements posted (in addition to elements listed for summary levels 1 and 2):
- Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.
| GL Account |
Title | Properties |
|---|---|---|
| 0010 | CASH ON HAND | Real debit GL account balance; summary post level 1 |
| 0015 | IMPREST CASH ON HAND | Real debit GL account balance; summary post level 1 |
| 0020 | PETTY CASH ON HAND | Real debit GL account balance; summary post level 1 |
| 0030 | TRAVEL CASH ON HAND | Real debit GL account balance; summary post level 1 |
| 0035 | CASH IN TRANSIT/REIMB DUE FR TREASURY | Real debit GL account balance; summary post level 1 |
| 0040 | CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0041 | IMPREST CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0042 | PETTY CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0043 | TRAVEL CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0044 | CASH IN BANK-REVOLVING FUNDS | Real debit GL account balance; summary post level 1 |
| 0045 | CASH IN STATE TREASURY | Real debit GL account balance; summary post level 2 |
| 0047 | SHARED CASH | Real debit GL account balance; detail post |
| 0048 | LEGISLATIVE CASH | Real debit GL account balance; detail post |
| 0050 | CA CASH EQ-US GOVERNMENT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0051 | CA CASH EQ-INTERNAT GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0052 | CASH IN U. S. TREASURY | Real debit GL account balance; summary post level 2 |
| 0053 | CA CASH EQ-DOMEST CORP OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0054 | CA CASH EQ-INTL OBLIGATIONS-OTHER | Real debit GL account balance; summary post level 1 |
| 0055 | CA ST INV INTERNATIONAL EQUITY | Real debit GL account balance; summary post level 1 |
| 0056 | CA CASH EQ-MISCELLANEOUS INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0057 | CA ST INV-INT'L GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0059 | CA ST INV-DERIVATIVE INSTRUMENTS | Real debit GL account balance; summary post level 1 |
| 0060 | CA ST INV-US GOVERNMENT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0061 | CA RESTR-CASH ON HAND | Real debit GL account balance; summary post level 1 |
| 0062 | CA ST INV-SHORT TERM INVESTMT FD-STIF | Real debit GL account balance; summary post level 1 |
| 0063 | CA REST ST INV US GOVT OBLIG | Real debit GL account balance; summary post level 1 |
| 0064 | CA ST INV-CORPORATE OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0065 | CA ST INV-MISCELLANEOUS INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0066 | CA ST INV-REPURCHASE AGREEMENTS | Real debit GL account balance; summary post level 1 |
| 0067 | INVESTED COLLATERAL | Real debit GL account balance; summary post level 1 |
| 0068 | CA RESTR-IMPREST/PETTY/TRVL CASH ON HAND | Real debit GL account balance; summary post level 1 |
| 0069 | CA RESTR-CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0070 | CA RESTR-IMPREST/PETTY/TRVL CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0071 | CA RESTR-CASH IN STATE TREASURY | Real debit GL account balance; summary post level 1 |
| 0072 | CA RESTR CASH EQ US GOVT OBLIG | Real debit GL account balance; summary post level 1 |
| 0073 | CA RESTR CASH EQ-INT'L GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0074 | CA RESTR CASH EQ-DOMESTIC CORP OBLIG | Real debit GL account balance; summary post level 1 |
| 0075 | CA RESTR CASH EQ-INT'L OBLIG OTHER | Real debit GL account balance; summary post level 1 |
| 0076 | CA RESTR CASH EQ-MISC INV | Real debit GL account balance; summary post level 1 |
| 0082 | CA RESTR ST INV-MISC INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0083 | CA REST ST INV INT'L GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0084 | CA REST ST INV DOM CORP OBLIG | Real debit GL account balance; summary post level 1 |
| 0085 | CA REST ST INV INT'L OBLIG OTHER | Real debit GL account balance; summary post level 1 |
| 0086 | CA REST ST INV REPURCHASE AGREEMENT | Real debit GL account balance; summary post level 1 |
| 0104 | NC INV-US GOVERNMENT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0105 | NC INV-DERIVATIVE INSTRUMENTS | Real debit GL account balance; summary post level 1 |
| 0106 | NC INV-MISCELLANEOUS INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0107 | NC INV-DOMESTIC CORP OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0108 | CA ST INV DOMESTIC EQUITY | Real debit GL account balance; summary post level 1 |
| 0109 | NC INV-DOMESTIC EQUITY | Real debit GL account balance; summary post level 1 |
| 0110 | CA ST INV INTERNAT OBLIGATIONS-OTHER | Real debit GL account balance; summary post level 1 |
| 0111 | NC INV INTERNATIONAL EQUITY | Real debit GL account balance; summary post level 1 |
| 0112 | NC INV-INT'L GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0113 | NC INV-INT'L OBLIGATIONS OTHER | Real debit GL account balance; summary post level 1 |
| 0116 | NC INV-EXTERNALLY MANAGED INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0117 | NC INV-REAL ESTATE INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0118 | CA ST INV-POOLED INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0119 | NC INV-POOLED INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0120 | NC INV-PREM/DISC OTHER PUB OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 0124 | NC INV-PREMIUM/DISCOUNT US GOVT. OBLG. | Real credit GL account balance; summary post level 1 |
| 0126 | NC INV-PREMIUM/DISCOUNT MISC. INVEST. | Real credit GL account balance; summary post level 1 |
| 0127 | NC INV-PREMIUM/DISCOUNT CORP. OBLIG. | Real credit GL account balance; summary post level 1 |
| 0130 | NC INV-PREMIUM/DISCOUNT MTG INVESTMENTS | Real credit GL account balance; summary post level 1 |
| 0160 | CA ST INV-INVESTMENTS IN POOLED CASH | Real debit GL account balance; summary post level 1 |
| 0170 | CA HEDGING DERIVATIVE INST ASSET | Real debit GL account balance; summary post level 1 |
| 0171 | DEFERRED OUTFLOW OF RESOURCES-GOV FD | Real debit GL account balance; summary post level 1 |
| 0190 | CA RESTR LOANS AND CONTRACTS | Real debit GL account balance; summary post level 1 |
| 0200 | INTEREST RECEIVABLE - INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0201 | OTHER INTEREST RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0205 | DIVIDENDS RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0218 | CA ACCTS. REC-SALES TAX | Real debit GL account balance; summary post level 1 |
| 0220 | TAXES RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0225 | ALLOWANCE FOR UNCOLLECTIBLE TAXES | Real credit GL account balance; summary post level 1 |
| 0230 | ACCTS. RECEIVABLE - BILLED | Real debit GL account balance; summary post level 1 |
| 0231 | ACCTS. RECEIVABLE - UNBILLED | Real debit GL account balance; summary post level 1 |
| 0232 | ACCTS. REC - LICENSE, FEES & PERMITS | Real debit GL account balance; summary post level 1 |
| 0233 | ACCTS. REC - SALES OF GOOD AND SERVICES | Real debit GL account balance; summary post level 1 |
| 0234 | ACCTS. REC-TUITION | Real debit GL account balance; summary post level 1 |
| 0235 | ALLOW. FOR UNCOLLECTIBLE A/R | Real credit GL account balance; summary post level 1 |
| 0236 | ACCTS. RECEIVABLE-RETURNED CHECKS | Real debit GL account balance; summary post level 1 |
| 0237 | ACCTS. REC - SETTLEMENT OF CLAIMS | Real debit GL account balance; summary post level 1 |
| 0238 | ACCTS. REC - OTHER REVENUES | Real debit GL account balance; summary post level 1 |
| 0240 | FEDERAL RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0241 | FEDERAL RECEIVABLE-UNBILLED | Real debit GL account balance; summary post level 1 |
| 0242 | CA GIFTS RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0243 | ALLOW.FOR UNCOLL GIFTS & GRANT REC | Real credit GL account balance; summary post level 1 |
| 0245 | OTHER INTERGOVERNMENT RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0247 | INVEST TRADE RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0250 | NOTES/LOANS AND CONTRACTS RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0255 | ALLOW. FOR UNCOLL LOANS & CONTRACTS | Real credit GL account balance; summary post level 1 |
| 0256 | CA LEASE RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0270 | CURRENT OTHER RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0279 | CA INTERFUND RECEIVABLE-NO POST DOC FILE | Real debit GL account balance; summary post level 1 |
| 0281 | INTERFUND RECEIVABLE FROM GENRAL REV | Real debit GL account balance; summary post level 2 |
| 0282 | DUE FROM UNIV COMPONENTS / SYSTEM | Real debit GL account balance; summary post level 1 |
| 0283 | DUE FROM OTHER FUNDS | Real debit GL account balance; summary post level 1 |
| 0284 | DUE FROM OTHER AGENCIES | Real debit GL account balance; summary post level 1 |
| 0285 | CONSUM. INVENTORIES (MAT. AND SUPPLIES) | Real debit GL account balance; summary post level 1 |
| 0287 | DUE FROM PRIMARY GOVERNMENT | Real debit GL account balance; summary post level 1 |
| 0288 | DUE FROM COMPONENT UNITS | Real debit GL account balance; summary post level 1 |
| 0290 | MDSE INVENTORIES (STORES FOR RESALE) | Real debit GL account balance; summary post level 1 |
| 0291 | CA PPP INSTALLMENT RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0295 | PREPAID ITEMS | Real debit GL account balance; summary post level 1 |
| 0296 | DEPOSITS | Real debit GL account balance; summary post level 1 |
| 0306 | NC INTERFUND RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0310 | ADVANCES TO OTHER GOVERNMENTS | Real debit GL account balance; summary post level 1 |
| 0315 | SUBGRANTEE/SUBGRANTOR ADVANCES | Real debit GL account balance; summary post level 1 |
| 0316 | NC GIFTS RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0317 | NC ALLOW. FOR UNCOLL GIFTS & GRANTS REC | Real credit GL account balance; summary post level 1 |
| 0320 | LAND | Real debit GL account balance; summary post level 1 |
| 0321 | RIGHT TO USE ASSET-LAND | Real debit GL account balance; summary post level 1 |
| 0322 | RIGHT TO USE ASSET-LAND-AMORT | Real credit GL account balance; summary post level 1 |
| 0323 | RIGHT TO USE ASSET-BUILDINGS | Real debit GL account balance; summary post level 1 |
| 0324 | RIGHT TO USE ASSET-BUILDINGS-AMORT | Real credit GL account balance; summary post level 1 |
| 0325 | BUILDINGS & BLDG IMPROVEMENTS | Real debit GL account balance; summary post level 1 |
| 0326 | RIGHT TO USE SUBSCRIPTION ASSET | Real debit GL account balance; summary post level 1 |
| 0327 | FACILITIES & OTHER IMPROVEMENTS | Real debit GL account balance; summary post level 1 |
| 0328 | ACCUM DEPREC/FACILITIES & OTH IMPRVMNTS | Real credit GL account balance; summary post level 1 |
| 0329 | RTU SUBSCRIPTION ASSET-AMORTIZATION | Real credit GL account balance; summary post level 1 |
| 0330 | ACCUM DEPREC/BUILDINGS & BLDG IMP | Real credit GL account balance; summary post level 1 |
| 0331 | RIGHT TO USE ASSET-FACILITIES | Real debit GL account balance; summary post level 1 |
| 0332 | RIGHT TO USE ASSET-FACILITIES-AMORT | Real credit GL account balance; summary post level 1 |
| 0334 | INFRASTRUCTURE-NON DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0335 | INFRASTRUCTURE-DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0336 | RIGHT TO USE ASSET-INFRASTRUCTURE | Real debit GL account balance; summary post level 1 |
| 0337 | RIGHT TO USE ASSET-INFRASTRUCTURE-AMORT | Real credit GL account balance; summary post level 1 |
| 0340 | ACCUM DEPREC-INFRASTRUCTURE DEPRECIABLE | Real credit GL account balance; summary post level 1 |
| 0345 | FURNITURE/EQUIPMENT | Real debit GL account balance; summary post level 1 |
| 0348 | RIGHT TO USE ASSET-EQUIPMENT | Real debit GL account balance; summary post level 1 |
| 0349 | RIGHT TO USE ASSET-EQUIPMENT-AMORT | Real credit GL account balance; summary post level 1 |
| 0350 | ACCUM DEPREC/FURNITURE, EQUIP. | Real credit GL account balance; summary post level 1 |
| 0355 | VEHICLES, BOATS AND AIRCRAFT | Real debit GL account balance; summary post level 1 |
| 0356 | ACCUM DEPR. VEHICLES,BOATS/AIRCRAFT | Real credit GL account balance; summary post level 1 |
| 0358 | RIGHT TO USE ASSET-VEHICLES | Real debit GL account balance; summary post level 1 |
| 0359 | RIGHT TO USE ASSET-VEHICLES-AMORT | Real credit GL account balance; summary post level 1 |
| 0360 | LIBRARY BOOKS-NON DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0361 | LIBRARY BOOKS-DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0380 | CONSTRUCTION IN PROGRESS | Real debit GL account balance; summary post level 1 |
| 0382 | OTHER CAPITAL ASSETS-NON DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0383 | OTHER CAPITAL ASSETS-DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0384 | ACCUM DEPR-OTHER CAPITAL ASSETS | Real credit GL account balance; summary post level 1 |
| 0385 | OTHER ASSETS | Real debit GL account balance; summary post level 1 |
| 0386 | ACCUM DEPR-LIBRARY BOOKS | Real credit GL account balance; summary post level 1 |
| 0387 | LAND USE RIGHTS - PERMANENT | Real debit GL account balance; summary post level 1 |
| 0389 | LAND USE RIGHTS - TERM | Real debit GL account balance; summary post level 1 |
| 0390 | SECURITIES HELD IN TRUST | Real debit GL account balance; summary post level 1 |
| 0391 | OTHER INTANGIBLE CAP ASSETS-PERMANENT | Real debit GL account balance; summary post level 1 |
| 0392 | OTHER INTANGIBLE CAPITAL ASSETS-TERM | Real debit GL account balance; summary post level 1 |
| 0393 | COMPUTER SOFTWARE - INTANGIBLE | Real debit GL account balance; summary post level 1 |
| 0394 | ACCUM AMORT/LANDUSE RIGHTS-TERM | Real credit GL account balance; summary post level 1 |
| 0396 | ACCUM AMORT/COMPUTER SOFTWARE-INTANGIBLE | Real credit GL account balance; summary post level 1 |
| 0397 | ACCUM AMORT/OTHER INTANGIBLE CAP ASSETS | Real credit GL account balance; summary post level 1 |
| 0415 | FUNDS HELD BY SYSTEM ADMINISTRATION | Real debit GL account balance; summary post level 1 |
| 0420 | PROCEEDS FR BONDS INV.IN PLANT OF COMPO | Real debit GL account balance; summary post level 1 |
| 0421 | INTANGIBLE ASSETS - PPP | Real debit GL account balance; summary post level 1 |
| 0422 | ACCUM AMORT - INTANGIBLES - PPP | Real credit GL account balance; summary post level 1 |
| 0430 | NC PREPAID ITEMS | Real debit GL account balance; summary post level 1 |
| 0431 | NC DEPOSITS | Real debit GL account balance; summary post level 1 |
| 0432 | NC OTHER ASSETS | Real debit GL account balance; summary post level 1 |
| 0433 | NC SECURITIES HELD IN TRUST | Real debit GL account balance; summary post level 1 |
| 0434 | EQUITY HOLDINGS FOR ECON DEV-ETF | Real debit GL account balance; detail post |
| 0435 | ASSETS HELD IN TRUST | Real debit GL account balance; summary post level 1 |
| 0450 | NC RESTRICTED-CASH IN BANK | Real debit GL account balance; summary post level 1 |
| 0451 | NC RESTRICTED CASH IN STATE TREASURY | Real debit GL account balance; summary post level 1 |
| 0452 | NC RESTRICTED-CASH EQ US GOVT OBLIG | Real debit GL account balance; summary post level 1 |
| 0453 | NC RESTRICTED ST INV US GOVT OBLIG | Real debit GL account balance; summary post level 1 |
| 0454 | NC RESTRICTED-CASH EQ INT'L GOVT OBLIG | Real debit GL account balance; summary post level 1 |
| 0455 | NC RESTRICTED-RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0456 | NC RESTRICTED-CASH EQ DOM CORP OBLIG | Real debit GL account balance; summary post level 1 |
| 0457 | NC RESTRICTED-CASH EQ INT'L OBLIG OTHER | Real debit GL account balance; summary post level 1 |
| 0458 | NC RESTRICTED-CASH EQ MISC INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0459 | NC RESTRICTED ST INV INT'L GOVT OBLIG | Real debit GL account balance; summary post level 1 |
| 0460 | NC RESTRICTED-DOMESTIC EQUITY | Real debit GL account balance; summary post level 1 |
| 0461 | NC RESTRICTED ST INV DOM CORP OBLIG | Real debit GL account balance; summary post level 1 |
| 0462 | NC RESTRICTED LOANS & CONTRACTS | Real debit GL account balance; summary post level 1 |
| 0463 | NC RESTRICTED ST INV INT'L OBLIG OTHER | Real debit GL account balance; summary post level 1 |
| 0464 | NC RESTRICTED ST INV REPURCHASE AGREEMEN | Real debit GL account balance; summary post level 1 |
| 0465 | NC RESTRICTED-OTHER ASSETS | Real debit GL account balance; summary post level 1 |
| 0466 | NC LOANS AND CONTRACTS | Real debit GL account balance; summary post level 1 |
| 0467 | NC-OTHER RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0468 | NC RESTRICTED ST INV MISCELLANEOUS INV | Real debit GL account balance; summary post level 1 |
| 0469 | NC RESTRICTED-INV INTERNATIONAL EQUITY | Real debit GL account balance; summary post level 1 |
| 0470 | NC RESTRICTED-INV US GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0471 | NC RESTRICTED-INV INT'L GOVT OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0472 | NC RESTRICTED-INV DOM CORP OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 0473 | NC RESTRICTED-INV INT'L OBLIG OTHER | Real debit GL account balance; summary post level 1 |
| 0474 | NC RESTRICTED INV-REAL ESTATE | Real debit GL account balance; summary post level 1 |
| 0475 | NC RESTRICTED-INV MISC INVESTMENTS | Real debit GL account balance; summary post level 1 |
| 0476 | NC-TAXES RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0477 | NC-FEDERAL RECEIVABLES | Real debit GL account balance; summary post level 1 |
| 0478 | NC ALLOWANCE UNCOLLECTIBLE TAXES REC | Real credit GL account balance; summary post level 1 |
| 0479 | NC LEASE RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0480 | NC RESTRICTED INV-DERIVATIVE INSTRUMENTS | Real debit GL account balance; summary post level 1 |
| 0481 | NC HEDGING DERIVATIVE INST ASSET | Real debit GL account balance; summary post level 1 |
| 0482 | DEFERRED OUTFLOW OF RESOURCES | Real debit GL account balance; summary post level 1 |
| 0490 | NC PPP ASSET RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0491 | NC PPP INSTALLMENT RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0518 | BC ACCTS. REC SALES TAX | Real debit GL account balance; summary post level 1 |
| 0525 | BC ALLOWANCE FOR UNCOLLECTIBLE TAXES | Real credit GL account balance; summary post level 1 |
| 0539 | BC ACCTS. REC | Real debit GL account balance; summary post level 1 |
| 0559 | BC CA INV - DERIVATIVE INSTRUMENT | Real debit GL account balance; summary post level 1 |
| 0570 | BC CA HEDGING DERIVATIVE INST ASSET | Real debit GL account balance; summary post level 1 |
| 0571 | DEFERRED OUTFLOW OF RESOURCES-PENSION | Real debit GL account balance; summary post level 1 |
| 0572 | DEFERRED OUTFLOW OF RESOURCES-OPEB | Real debit GL account balance; summary post level 1 |
| 0573 | BC - DEFERRED OUTFLOW OF RESOURCES - ARO | Real debit GL account balance; summary post level 1 |
| 0579 | BC CA INTERNAL BALANCE RECEIVABLE | Real debit GL account balance; detail post |
| 0595 | BC PREPAID ITEMS | Real debit GL account balance; summary post level 1 |
| 0598 | BC CA AR - DUE FROM FIDUCIARY FUNDS | Real debit GL account balance; detail post |
| 0606 | BC NC INTERNAL BALANCE RECEIVABLE | Real debit GL account balance; detail post |
| 0620 | BC LAND & LAND IMPROVEMENTS | Real debit GL account balance; summary post level 1 |
| 0621 | BC RIGHT TO USE ASSET-LAND | Real debit GL account balance; summary post level 1 |
| 0622 | BC RIGHT TO USE ASSET-LAND-AMORT | Real credit GL account balance; summary post level 1 |
| 0623 | BC RIGHT TO USE ASSET-BUILDINGS | Real debit GL account balance; summary post level 1 |
| 0624 | BC RIGHT TO USE ASSET-BUILDINGS-AMORT | Real credit GL account balance; summary post level 1 |
| 0625 | BC BUILDINGS & BLDG IMPROVEMENTS | Real debit GL account balance; summary post level 1 |
| 0626 | BC RIGHT TO USE SUBSCRIPTION ASSET | Real debit GL account balance; summary post level 1 |
| 0627 | BC FACILITIES & OTHER IMPROVEMENTS | Real debit GL account balance; summary post level 1 |
| 0628 | BC ACCUM DEPR-FACILITIES & OTHR IMPRVMTS | Real credit GL account balance; summary post level 1 |
| 0629 | BC RTU SUBSCRIPTION ASSET-AMORTIZATION | Real credit GL account balance; summary post level 1 |
| 0630 | BC ACCUM DEPR-BLDGS & BLDG IMPROV | Real credit GL account balance; summary post level 1 |
| 0631 | BC RIGHT TO USE ASSET-FACILITIES | Real debit GL account balance; summary post level 1 |
| 0632 | BC RIGHT TO USE ASSET-FACILITIES-AMORT | Real credit GL account balance; summary post level 1 |
| 0634 | BC INFRASTRUCTURE-NON DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0635 | BC INFRASTRUCTURE-DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0636 | BC RIGHT TO USE ASSET-INFRASTRUCTURE | Real debit GL account balance; summary post level 1 |
| 0637 | BC RTU ASSET-INFRASTRUCTURE-AMORT | Real credit GL account balance; summary post level 1 |
| 0640 | BC ACCUM DEPR-INFRASTRUCTURE | Real credit GL account balance; summary post level 1 |
| 0645 | BC FURNITURE/EQUIPMENT | Real debit GL account balance; summary post level 1 |
| 0648 | BC RIGHT TO USE ASSET-EQUIPMENT | Real debit GL account balance; summary post level 1 |
| 0649 | BC RIGHT TO USE ASSET-EQUIPMENT-AMORT | Real credit GL account balance; summary post level 1 |
| 0650 | BC ACCUM DEPR-FURN & EQUIP | Real credit GL account balance; summary post level 1 |
| 0655 | BC VEHICLES, BOATS AND AIRCRAFT | Real debit GL account balance; summary post level 1 |
| 0656 | BC ACCUM DEPR-VEHICLES, BOATS & AIRCRAFT | Real credit GL account balance; summary post level 1 |
| 0658 | BC RIGHT TO USE ASSET-VEHICLES | Real debit GL account balance; summary post level 1 |
| 0659 | BC RIGHT TO USE ASSET-VEHICLES-AMORT | Real credit GL account balance; summary post level 1 |
| 0680 | BC CONSTRUCTION IN PROGRESS | Real debit GL account balance; summary post level 1 |
| 0682 | BC OTHER CAPITAL ASSETS-NON DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0683 | BC OTHER CAPITAL ASSETS-DEPRECIABLE | Real debit GL account balance; summary post level 1 |
| 0684 | BC ACCUM DEPR-OTHER CAPITAL ASSETS | Real credit GL account balance; summary post level 1 |
| 0687 | BC LAND USE RIGHTS - PERMANENT | Real debit GL account balance; summary post level 1 |
| 0689 | BC LAND USE RIGHTS - TERM | Real debit GL account balance; summary post level 1 |
| 0690 | BC NC PPP ASSET RECEIVABLE | Real debit GL account balance; summary post level 1 |
| 0691 | BC-OTHER INTANGIBLE CAP ASSETS-PERMANENT | Real debit GL account balance; summary post level 1 |
| 0692 | BC-OTHER INTANGIBLE CAPITAL ASSETS-TERM | Real debit GL account balance; summary post level 1 |
| 0693 | BC COMPUTER SOFTWARE - INTANGIBLE | Real debit GL account balance; summary post level 1 |
| 0694 | BC ACCUM AMORT/LANDUSE RIGHTS-TERM | Real credit GL account balance; summary post level 1 |
| 0696 | BC-ACCUM AMORT/COMPUTER SOFTWARE-INTANG | Real credit GL account balance; summary post level 1 |
| 0697 | BC-ACCUM AMORT/OTHER INTANGBL CAP ASSETS | Real credit GL account balance; summary post level 1 |
| 0705 | BC NC INV - DERIVATIVE INSTRUMENT | Real debit GL account balance; summary post level 1 |
| 0730 | BC NC PREPAID ITEMS | Real debit GL account balance; summary post level 1 |
| 0781 | BC NC HEDGING DERIVATIVE INST ASSET | Real debit GL account balance; summary post level 1 |
| 0782 | BC DEFERRED OUTFLOW OF RESOURCES | Real debit GL account balance; summary post level 1 |
| 0783 | BC DEFERRED OUTFLOW OF RESOURCES-PENSION | Real debit GL account balance; summary post level 1 |
| 0784 | BC DEFERRED OUTFLOW OF RESOURCES-OPEB | Real debit GL account balance; summary post level 1 |
| 0785 | DEFERRED OUTFLOW OF RESOURCES - ARO | Real debit GL account balance; summary post level 1 |
| 0927 | BC NC NET PENSION/OPEB ASSET | Real debit GL account balance; summary post level 1 |
| 1009 | VOUCHERS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1010 | ACCOUNTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1011 | INVEST TRADE PAYABLE | Real credit GL account balance; summary post level 1 |
| 1012 | CONTRACTS PAYABLE-RETAINED PERCENTAGE | Real credit GL account balance; summary post level 1 |
| 1014 | CL PAYABLE FRM RESTRICTED ASSEST NON-LTL | Real credit GL account balance; summary post level 1 |
| 1015 | PAYROLL PAYABLE | Real credit GL account balance; summary post level 1 |
| 1016 | PAYROLL PAYABLE-SEMIMONTHLY | Real credit GL account balance; summary post level 1 |
| 1018 | PAYROLL DEDUCTION/RETURN LIABILITY | Real credit GL account balance; summary post level 1 |
| 1020 | PAYROLL TAXES PAYABLE | Real credit GL account balance; summary post level 1 |
| 1025 | CL EMPLOYEE'S COMPENSABLE LEAVE | Real credit GL account balance; summary post level 1 |
| 1030 | CL CLAIMS AND JUDGMENTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1032 | CL POLLUTION REMEDIATION OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1033 | CL ASSET RETIREMENT OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1035 | CL LIAB PYBL FROM RESTRICTED ASSETS | Real credit GL account balance; summary post level 1 |
| 1040 | FEDERAL PAYABLE | Real credit GL account balance; summary post level 1 |
| 1045 | OTHER INTERGOVERNMENT PAYABLE | Real credit GL account balance; summary post level 1 |
| 1046 | UNEARNED REVENUES | Real credit GL account balance; summary post level 1 |
| 1049 | CL INTERFUND PAYABLE | Real credit GL account balance; summary post level 1 |
| 1050 | DUE TO OTHER AGENCIES | Real credit GL account balance; summary post level 1 |
| 1051 | GENERAL REVENUE INTERFUND PAYABLE | Real credit GL account balance; summary post level 2 |
| 1052 | DUE TO UNIV COMPONENTS / SYSTEM | Real credit GL account balance; summary post level 1 |
| 1053 | DUE TO OTHER FUNDS | Real credit GL account balance; summary post level 1 |
| 1055 | CL BONDS PAYABLE- GENERAL OBLIG. | Real credit GL account balance; summary post level 1 |
| 1056 | CL DIRECT BORROWING - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1057 | DUE TO PRIMARY GOVERNMENT | Real credit GL account balance; summary post level 1 |
| 1058 | DUE TO COMPONENT UNITS | Real credit GL account balance; summary post level 1 |
| 1059 | CL DIRECT PLACEMENTS - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1060 | CL BONDS PAYABLE- REVENUE | Real credit GL account balance; summary post level 1 |
| 1061 | CL DIRECT BORROWING - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1062 | CL DIRECT PLACEMENTS - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1065 | CL BONDS PAYABLE - OTHER | Real credit GL account balance; summary post level 1 |
| 1066 | CL NOTES/LOANS/CONTRACTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1068 | CL SHORT TERM DEBT-NOTES & LOANS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1070 | CL TAX & REV ANTICIPATION NOTES PAYABLE | Real credit GL account balance; summary post level 1 |
| 1071 | CL DIRECT BORROWING - NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1072 | CL DIRECT PLACEMENTS - NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1075 | CL UNAMORT PREM BONDS PYBLE-GEN OBLG | Real credit GL account balance; summary post level 1 |
| 1080 | CL UNAMORT. PREM BONDS PYBLE - REVENUE | Real credit GL account balance; summary post level 1 |
| 1085 | CL UNAMORT. PREM BONDS PYBLE - OTHER | Real credit GL account balance; summary post level 1 |
| 1086 | CL UNAMORT. PREM-NOTES AND LOANS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1090 | CL UNAMORT DISC BONDS PYBLE-GEN OBLIG | Real debit GL account balance; summary post level 1 |
| 1095 | CL UNAMORT. DISC BONDS PYBLE -REVENUE | Real debit GL account balance; summary post level 1 |
| 1100 | CL UNAMORT. DISC BONDS PYBLE - OTHER | Real debit GL account balance; summary post level 1 |
| 1101 | CL UNAMORT. DISC-NOTES & LOANS PAYABLE | Real debit GL account balance; summary post level 1 |
| 1110 | INTEREST PAYABLE | Real credit GL account balance; summary post level 1 |
| 1115 | ANNUITIES PAYABLE | Real credit GL account balance; summary post level 1 |
| 1124 | CL SUBSCRIPTION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1125 | CL CAPITAL LEASES OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1126 | CL DIRECT BORROWING - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1127 | CL DIRECT PLACEMENTS - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1129 | CL RIGHT TO USE LEASE OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1131 | NC INTERFUND PAYABLE | Real credit GL account balance; summary post level 1 |
| 1135 | NC ADVANCES FROM OTHER GOVERNMENTS | Real credit GL account balance; summary post level 1 |
| 1138 | OBLIGATIONS/REVERSE REPURCHASE AGRMTS | Real credit GL account balance; summary post level 1 |
| 1139 | COLLATERAL OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1141 | INVESTMENTS POOLED FOR OTHERS | Real credit GL account balance; summary post level 1 |
| 1142 | CL INVESTMENT DERIVATIVE INST LIAB | Real credit GL account balance; summary post level 1 |
| 1143 | CL HEDGING DERIVATIVE INST LIAB | Real credit GL account balance; summary post level 1 |
| 1144 | DEFERRED INFLOW OF RESOURCES-GOV FD | Real credit GL account balance; summary post level 1 |
| 1145 | TAX REFUNDS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1146 | DEFERRED INFLOW OF RESOURCES-LEASES | Real credit GL account balance; summary post level 1 |
| 1149 | FUNDS HELD FOR OTHERS | Real credit GL account balance; summary post level 1 |
| 1150 | CL OTHER LIABILITIES | Real credit GL account balance; summary post level 1 |
| 1153 | CL RETURNED EXPENDITURE LIABILITY | Real credit GL account balance; summary post level 1 |
| 1155 | DEPOSITS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1157 | FUNDS HELD FOR COMPONENTS | Real credit GL account balance; summary post level 1 |
| 1190 | CL APA OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1200 | NC EMPLOYEE'S COMPENSABLE LEAVE | Real credit GL account balance; summary post level 1 |
| 1210 | NC CLAIMS AND JUDGMENTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1212 | NC POLLUTION REMEDIATION OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1213 | NC ASSET RETIREMENT OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1215 | NC CAPITAL LEASES OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1216 | NC DIRECT BORROWING - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1217 | NC DIRECT PLACEMENTS - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1219 | NC RIGHT TO USE LEASE OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1220 | NC NOTES/LOANS/CONTRACTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1221 | NC DIRECT BORROWING - NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1222 | NC DIRECT PLACEMENTS - NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1224 | NC SUBSCRIPTION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1230 | NC UNAMORT. PREM-NOTES AND LOANS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1235 | NC UNAMORT. DISC-NOTES & LOANS PAYABLE | Real debit GL account balance; summary post level 1 |
| 1260 | NC BONDS PAYABLE-REVENUE | Real credit GL account balance; summary post level 1 |
| 1261 | NC DIRECT BORROWING - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1262 | NC DIRECT PLACEMENTS - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1265 | NC UNAMORT. PREM BONDS PYBLE-REVENUE | Real credit GL account balance; summary post level 1 |
| 1270 | NC UNAMORT. DISC BONDS PYBLE-REVENUE | Real debit GL account balance; summary post level 1 |
| 1290 | NC APA OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 1300 | NC BONDS PAYABLE-GENERAL OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1301 | NC DIRECT BORROWING - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1302 | NC DIRECT PLACEMENTS - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1305 | NC BONDS PAYABLE - OTHER | Real credit GL account balance; summary post level 1 |
| 1310 | NC UNAMORT. PREM BONDS PYBLE-G.O. | Real credit GL account balance; summary post level 1 |
| 1320 | NC UNAMORT. PREM BONDS PYBLE-OTHER | Real credit GL account balance; summary post level 1 |
| 1325 | NC UNAMORT. DISC BONDS PYBLE-G.O. | Real debit GL account balance; summary post level 1 |
| 1330 | NC UNAMORT. DISC BONDS PYBLE-OTHER | Real debit GL account balance; summary post level 1 |
| 1350 | NC LIAB PYBL FROM RESTRICTED ASSETS | Real credit GL account balance; summary post level 1 |
| 1400 | NC ASSETS HELD FOR OTHERS | Real credit GL account balance; summary post level 1 |
| 1405 | NC NET OPEB OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1410 | PPP CONTRACT OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1450 | NC OTHER LIABILITIES | Real credit GL account balance; summary post level 1 |
| 1470 | NC INVESTMENT DERIVATIVE INST LIAB | Real credit GL account balance; summary post level 1 |
| 1471 | NC HEDGING DERIVATIVE INST LIAB | Real credit GL account balance; summary post level 1 |
| 1472 | DEFERRED INFLOW OF RESOURCES-PROP/FID | Real credit GL account balance; summary post level 1 |
| 1490 | DEFERRED INFLOW OF RESOURCES - PPP | Real credit GL account balance; summary post level 1 |
| 1510 | BC ACCOUNTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1525 | BC CL EMPLOYEE'S COMPENSABLE LEAVE | Real credit GL account balance; summary post level 1 |
| 1530 | BC CL CLAIMS AND JUDGMENTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1531 | BC NC INTERNAL BALANCE PAYABLE | Real credit GL account balance; detail post |
| 1532 | BC CL POLLUTION REMEDIATION OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1533 | BC CL ASSET RETIREMENT OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1543 | BC CL HEDGING DERIVATIVE INST LIAB | Real credit GL account balance; summary post level 1 |
| 1544 | DEFERRED INFLOW OF RESOURCES-PENSION | Real credit GL account balance; summary post level 1 |
| 1546 | BC CL UNEARNED REVENUES | Real credit GL account balance; summary post level 1 |
| 1549 | BC CL INTERNAL BALANCE PAYABLE | Real credit GL account balance; summary post level 1 |
| 1554 | DEFERRED INFLOW OF RESOURCES-OPEB | Real credit GL account balance; summary post level 1 |
| 1555 | BC CL BONDS PAYABLE-GENERAL OBLIG. | Real credit GL account balance; summary post level 1 |
| 1556 | BC CL DIRECT BORROWING - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1557 | BC CL DIRECT BORROWING - NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1558 | BC CL DIRECT PLACEMENTS- NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1559 | BC CL DIRECT PLACEMENTS - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1560 | BC CL BONDS PAYABLE-REVENUE | Real credit GL account balance; summary post level 1 |
| 1561 | BC CL DIRECT BORROWING - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1562 | BC CL DIRECT PLACEMENTS - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1566 | BC CL NOTES & LOANS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1575 | BC CL UNAMORT PREM BONDS PYBLE-GEN OBLG | Real credit GL account balance; summary post level 1 |
| 1580 | BC CL UNAMORT. PREM BONDS PYBLE-REVENUE | Real credit GL account balance; summary post level 1 |
| 1590 | BC CL UNAMORT. DISC BONDS PAYABLE-G.O. | Real debit GL account balance; summary post level 1 |
| 1595 | BC CL UNAMORT. DISC BONDS PYBE-REVENUE | Real debit GL account balance; summary post level 1 |
| 1610 | BC CL INTEREST PAYABLE | Real credit GL account balance; summary post level 1 |
| 1624 | BC CL SUBSCRIPTION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1625 | BC CL CAPITAL LEASE OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1626 | BC CL DIRECT BORROWING - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1627 | BC CL DIRECT PLACEMENTS - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1629 | BC CL RIGHT TO USE LEASE OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1651 | BC CL - DUE TO FIDUCIARY FUNDS | Real credit GL account balance; detail post |
| 1690 | BC CL APA OBLIGATIONS | Real credit GL account balance; detail post |
| 1700 | BC NC EMPLOYEE'S COMPENSABLE LEAVE | Real credit GL account balance; summary post level 1 |
| 1710 | BC NC CLAIMS AND JUDGMENTS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1712 | BC NC POLLUTION REMEDIATION OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1713 | BC NC ASSET RETIREMENT OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1715 | BC NC CAPITAL LEASES OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1716 | BC NC DIRECT BORROWING - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1717 | BC NC DIRECT PLACEMENTS - CAPITAL LEASES | Real credit GL account balance; summary post level 1 |
| 1719 | BC NC RIGHT TO USE LEASE OBLIGATIONS | Real credit GL account balance; summary post level 1 |
| 1720 | BC NC NOTES & LOANS PAYABLE | Real credit GL account balance; summary post level 1 |
| 1721 | BC NC DIRECT BORROWINGS- NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1722 | BC NC DIRECT PLACEMENTS- NOTES AND LOANS | Real credit GL account balance; summary post level 1 |
| 1724 | BC NC SUBSCRIPTION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1760 | BC NC BONDS PAYABLE-REVENUE | Real credit GL account balance; summary post level 1 |
| 1761 | BC NC DIRECT BORROWING - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1762 | BC NC DIRECT PLACEMENTS - REVENUE BONDS | Real credit GL account balance; summary post level 1 |
| 1765 | BC NC UNAMORT. PREM BONDS PYBLE-REVENUE | Real credit GL account balance; summary post level 1 |
| 1770 | BC NC UNAMORT. DISC BONDS PYBLE-REVENUE | Real debit GL account balance; summary post level 1 |
| 1790 | BC NC APA OBLIGATIONS | Real debit GL account balance; summary post level 1 |
| 1800 | BC NC BONDS PAYABLE-GENERAL OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1801 | BC NC DIRECT BORROWING - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1802 | BC NC DIRECT PLACEMENTS - GO BONDS | Real credit GL account balance; summary post level 1 |
| 1810 | BC NC UNAMORT. PREM BONDS PYBLE-G.O. | Real credit GL account balance; summary post level 1 |
| 1825 | BC NC UNAMORT. DISC BONDS PYBLE-G.O. | Real debit GL account balance; summary post level 1 |
| 1910 | BC NC PPP CONTRACT LIABILITY | Real credit GL account balance; detail post |
| 1920 | CL TOTAL OPEB LIABILITY-PROP & BTA | Real credit GL account balance; detail post |
| 1921 | CL NET OPEB LIABILITY-PROP & BTA | Real credit GL account balance; summary post level 1 |
| 1922 | BC CL NET OPEB LIABILITY | Real credit GL account balance; summary post level 1 |
| 1944 | BC TOTAL PENSION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1945 | BC NC NET PENSION/OPEB OBLIGATION | Real credit GL account balance; summary post level 1 |
| 1946 | BC NET PENSION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1947 | NC NET PENSION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1948 | BC/NC NET OPEB LIABILITY | Real credit GL account balance; summary post level 1 |
| 1949 | NC NET OPEB LIABILITY | Real credit GL account balance; summary post level 1 |
| 1952 | NC TOTAL OPEB LIABILITY-PROP & BTA | Real credit GL account balance; summary post level 1 |
| 1955 | BC CL TOTAL OPEB LIABILITY | Real credit GL account balance; summary post level 1 |
| 1956 | BC NC TOTAL OPEB LIABILITY | Real credit GL account balance; detail post |
| 1959 | NC TOTAL PENSION LIABILITY | Real credit GL account balance; summary post level 1 |
| 1971 | BC NC HEDGING DERIVATIVE INST LIAB | Real credit GL account balance; summary post level 1 |
| 1972 | BC DEFERRED INFLOW OF RESOURCES | Real credit GL account balance; summary post level 1 |
| 1973 | BC DEFERRED INFLOW OF RESOURCES-PENSION | Real credit GL account balance; summary post level 1 |
| 1974 | BC DEFERRED INFLOW OF RESOURCES-OPEB | Real credit GL account balance; summary post level 1 |
| 1990 | BC DEFERRED INFLOW OF RESOURCES - PPP | Real credit GL account balance; summary post level 1 |
| 2300 | FD BAL-NONSPND FOR PERMANENT FUND CORPUS | Real credit GL account balance; summary post level 1 |
| 2301 | FD BAL-NONSPND FOR INVENTORY | Real credit GL account balance; summary post level 1 |
| 2302 | FD BAL-NONSPND FOR PREPAID ITEMS | Real credit GL account balance; summary post level 1 |
| 2303 | FD BAL-NONSPND FOR LT LOANS,CONT AND REC | Real credit GL account balance; summary post level 1 |
| 2310 | FD BAL-RESTRICTED | Real credit GL account balance; summary post level 1 |
| 2315 | FD BAL-COMMITTED | Real credit GL account balance; summary post level 1 |
| 2320 | FD BAL-ASSIGNED | Real credit GL account balance; summary post level 1 |
| 2325 | FD BAL-UNASSIGNED | Real credit GL account balance; summary post level 1 |
| 2400 | FIDUCIARY NET POSITION HELD IN TRUST | Real credit GL account balance; summary post level 1 |
| 2401 | RESTRICTED NP PENSIONS | Real credit GL account balance; summary post level 1 |
| 2402 | RESTRICTED NP OPEB | Real credit GL account balance; summary post level 1 |
| 2403 | RESTRICTED NP POOL PARTICIPANTS | Real credit GL account balance; summary post level 1 |
| 2404 | RESTRICTED OTHER PURPOSES HELD IN TRUST | Real credit GL account balance; summary post level 1 |
| 2505 | NET INVESTMENT IN CAPITAL ASSETS | Real credit GL account balance; summary post level 1 |
| 2550 | NP RESTR FOR VET/LAND HOUSING PROGRAMS | Real credit GL account balance; summary post level 1 |
| 2555 | NP RESTRICTED FOR UNEMPLOYMT TRUST FD | Real credit GL account balance; summary post level 1 |
| 2700 | NP RESTRICTED FOR DEBT RETIREMENT | Real credit GL account balance; summary post level 1 |
| 2705 | NP RESTRICTED FOR CAPITAL PROJECTS | Real credit GL account balance; summary post level 1 |
| 2715 | NP RESTRICTED FOR TRANSPORTATION | Real credit GL account balance; summary post level 1 |
| 2795 | NP RESTRICTED FOR OTHER | Real credit GL account balance; summary post level 1 |
| 2805 | NONEXPEND NP RESTR FOR PERM UNIV FUND | Real credit GL account balance; summary post level 1 |
| 2830 | NONEXPND NP RESTR FOR PERM SCHOOL FNDS | Real credit GL account balance; summary post level 1 |
| 2840 | NONEXPEND NP RESTR FOR ENDOWMENT FDS | Real credit GL account balance; summary post level 1 |
| 2890 | EXPEND NP RESTR FOR ENDOWMENT FDS | Real credit GL account balance; summary post level 1 |
| 2900 | NP UNRESTRICTED-PERM HEALTH FUND | Real credit GL account balance; summary post level 1 |
| 2950 | UNRESTRICTED NET POSITION | Real credit GL account balance; summary post level 1 |
| 3505 | BC NET INVESTMENT IN CAPITAL ASSETS | Real credit GL account balance; summary post level 1 |
| 3575 | BC NP RESTR FOR PUBLIC FIN AUTH PROG | Real credit GL account balance; summary post level 1 |
| 3700 | BC NP RESTRICTED FOR DEBT RETIREMENT | Real credit GL account balance; summary post level 1 |
| 3705 | BC NP RESTRICTED FOR CAPITAL PROJECTS | Real credit GL account balance; summary post level 1 |
| 3710 | BC NP RESTRICTED FOR EDUCATION | Real credit GL account balance; summary post level 1 |
| 3715 | BC NP RESTRICTED FOR TRANSPORTATION | Real credit GL account balance; summary post level 1 |
| 3795 | BC NP RESTRICTED FOR OTHER | Real credit GL account balance; summary post level 1 |
| 3800 | BC NONEXPEND NP RESTR-PERM SCHOOL FD | Real credit GL account balance; summary post level 1 |
| 3840 | BC NONEXPEND NP RESTR FOR ENDOWMENT FDS | Real credit GL account balance; summary post level 1 |
| 3845 | BC NONEXPEND NP RESTR FOR PERMANENT FDS | Real credit GL account balance; summary post level 1 |
| 3890 | BC EXPEND NP RESTR FOR ENDOWMENT FDS | Real credit GL account balance; summary post level 1 |
| 3895 | BC EXPEND NP RESTR FOR PERMANENT FDS | Real credit GL account balance; summary post level 1 |
| 3900 | BC NP UNRESTRICTED-PERM HEALTH FUND | Real credit GL account balance; summary post level 1 |
| 3950 | BC UNRESTRICTED NET POSITION | Real credit GL account balance; summary post level 1 |
| 4000 | PROCEEDS FROM CUSTOMERS | Real credit GL account balance; summary post level 2 |
| 4005 | PROCEEDS FROM TUITION AND FEES | Real credit GL account balance; summary post level 2 |
| 4010 | PROCEEDS FROM RESEARCH GRANTS & CONTRACT | Real credit GL account balance; summary post level 2 |
| 4015 | OP PROCEEDS FROM GIFTS | Real credit GL account balance; summary post level 2 |
| 4020 | OP PROCEEDS FROM LOAN PROGRAMS | Real credit GL account balance; summary post level 2 |
| 4025 | PROCEEDS FROM AUXILIARIES | Real credit GL account balance; summary post level 2 |
| 4030 | PROCEEDS DEFINED BENEFIT PENSION PLAN | Real credit GL account balance; summary post level 2 |
| 4035 | PROCEEDS FROM DEFINED BENEFIT OPEB PLAN | Real credit GL account balance; summary post level 2 |
| 4040 | PROCEEDS FROM OTHER REVENUES | Real credit GL account balance; summary post level 2 |
| 4045 | PAYMENTS TO SUPPLIERS FOR GOODS & SERVICES | Real debit GL account balance; summary post level 2 |
| 4050 | PAYMENTS TO EMPLOYEES | Real debit GL account balance; summary post level 2 |
| 4055 | PAYMENTS FOR LOANS PROVIDED | Real debit GL account balance; summary post level 2 |
| 4060 | PAYMENTS FOR LOTTERY PRIZES | Real debit GL account balance; summary post level 2 |
| 4065 | PAYMENTS FOR UNEMPLOYMENT BENEFITS | Real debit GL account balance; summary post level 2 |
| 4070 | PAYMENTS PENSION BENEFITS TO PLAN MEMBER | Real debit GL account balance; summary post level 2 |
| 4075 | PAYMENTS OPEB BENEFITS TO PLAN MEMBERS | Real debit GL account balance; summary post level 2 |
| 4080 | PAYMENTS FOR OTHER EXPENSES | Real debit GL account balance; summary post level 2 |
| 4200 | NCF PROCEEDS FROM DEBT ISSUANCE | Real credit GL account balance; summary post level 2 |
| 4205 | PROCEEDS FROM STATE APPROPRIATIONS | Real credit GL account balance; summary post level 2 |
| 4210 | NCF PROCEEDS FROM GIFTS | Real credit GL account balance; summary post level 2 |
| 4215 | NCF PROCEEDS FROM ENDOWMENTS | Real credit GL account balance; summary post level 2 |
| 4220 | PROCEEDS FROM TRANSFERS FROM OTHER FUNDS | Real credit GL account balance; summary post level 2 |
| 4225 | PROCEEDS FROM GRANT RECEIPTS | Real credit GL account balance; summary post level 2 |
| 4230 | NCF PROCEEDS FROM INTERFUND PAYABLES | Real credit GL account balance; summary post level 2 |
| 4235 | NCF PROCEEDS FROM LOAN PROGRAMS | Real credit GL account balance; summary post level 2 |
| 4240 | NCF PROCEEDS OTHER FINANCING ACTIVITIES | Real credit GL account balance; summary post level 2 |
| 4245 | NCF PAYMENTS-PRINCIPAL ON DEBT ISSUANCE | Real debit GL account balance; summary post level 2 |
| 4250 | PAYMENTS OF INTEREST | Real debit GL account balance; summary post level 2 |
| 4255 | NCF PAYMENTS OTHER COSTS DEBT ISSUANCE | Real debit GL account balance; summary post level 2 |
| 4260 | PAYMENTS FOR TRANSFERS TO OTHER FUNDS | Real debit GL account balance; summary post level 2 |
| 4265 | PAYMENTS FOR GRANT DISBURSEMENTS | Real debit GL account balance; summary post level 2 |
| 4270 | NCF PAYMENTS FROM INTERFUND RECEIVABLES | Real debit GL account balance; summary post level 2 |
| 4275 | PAYMENTS FOR OTHER USES | Real debit GL account balance; summary post level 2 |
| 4400 | PROCEEDS FROM SALE OF CAPITAL ASSETS | Real credit GL account balance; summary post level 2 |
| 4405 | FN PROCEEDS FROM DEBT ISSUANCE | Real credit GL account balance; summary post level 2 |
| 4410 | PROCEEDS FROM STATE GRANTS AND CONTRACTS | Real credit GL account balance; summary post level 2 |
| 4415 | PROCEEDS FROM FEDERAL GRANTS & CONTRACTS | Real credit GL account balance; summary post level 2 |
| 4420 | FN PROCEEDS FROM GIFTS | Real credit GL account balance; summary post level 2 |
| 4425 | FN PROCEEDS OTHER FINANCING ACTIVITIES | Real credit GL account balance; summary post level 2 |
| 4430 | PROCEEDS FROM CAPITAL CONTRIBUTIONS | Real credit GL account balance; summary post level 2 |
| 4435 | FN PROCEEDS FROM INTERFUND PAYABLES | Real credit GL account balance; summary post level 2 |
| 4440 | PAYMENTS FOR ADDITIONS TO CAPITAL ASSETS | Real debit GL account balance; summary post level 2 |
| 4445 | FN PAYMENTS OF PRINCIPAL DEBT ISSUANCE | Real debit GL account balance; summary post level 2 |
| 4451 | PAYMENTS FOR LEASES/SBITA | Real debit GL account balance; summary post level 2 |
| 4455 | PAYMENTS OF INTEREST ON DEBT ISSUANCE | Real debit GL account balance; summary post level 2 |
| 4460 | FN PAYMENTS OF OTHER COSTS DEBT ISSUANCE | Real debit GL account balance; summary post level 2 |
| 4465 | FN PAYMENTS FOR INTERFUND RECEIVABLES | Real debit GL account balance; summary post level 2 |
| 4600 | PROCEEDS FROM SALE OF INVESTMENTS | Real credit GL account balance; summary post level 2 |
| 4605 | PROCEEDS FROM INTEREST & INVESTMENT INCOME | Real credit GL account balance; summary post level 2 |
| 4610 | PROCEEDS FROM PRINCIPAL PAYMENTS ON LOAN | Real credit GL account balance; summary post level 2 |
| 4615 | PAYMENTS TO ACQUIRE INVESTMENTS | Real debit GL account balance; summary post level 2 |
| 4620 | PAYMENTS FOR NON-PROGRAM LOANS PROVIDED | Real debit GL account balance; summary post level 2 |
| 4700 | CASH & CASH EQUIVALENTS-BEGINNING BALANCE | Real credit GL account balance; summary post level 2 |
| 4705 | RESTATEMENTS | Real credit GL account balance; summary post level 2 |
| 4800 | OPERATING INCOME (LOSS) | Real credit GL account balance; summary post level 2 |
| 4802 | DEPRECIATION AND AMORTIZATION | Real debit GL account balance; summary post level 2 |
| 4804 | BAD DEBT EXPENSE | Real debit GL account balance; summary post level 2 |
| 4806 | PENSION EXPENSE | Real debit GL account balance; summary post level 2 |
| 4808 | OPEB EXPENSE | Real debit GL account balance; summary post level 2 |
| 4810 | (INCREASE) DECREASE IN RECEIVABLES | Real credit GL account balance; summary post level 2 |
| 4812 | (INCREASE) DECREASE-DUE FROM OTHER FUNDS | Real credit GL account balance; summary post level 2 |
| 4814 | (INCREASE) DECREASE IN INVENTORIES | Real credit GL account balance; summary post level 2 |
| 4816 | (INCREASE) DECREASE IN PREPAID EXPENSES | Real credit GL account balance; summary post level 2 |
| 4818 | (INCREASE) DECREASE IN NOTES RECEIVABLE | Real credit GL account balance; summary post level 2 |
| 4820 | (INCREASE) DECREASE IN LOANS & CONTRACTS | Real credit GL account balance; summary post level 2 |
| 4822 | (INCREASE) DECREASE IN OTHER ASSETS | Real credit GL account balance; summary post level 2 |
| 4824 | (INC)/DEC IN DEFERRED OUTFLOWS PENSION | Real debit GL account balance; summary post level 2 |
| 4826 | (INC)/DEC IN DEFERRED OUTFLOWS OPEB | Real debit GL account balance; summary post level 2 |
| 4828 | INCREASE (DECREASE) IN PAYABLES | Real debit GL account balance; summary post level 2 |
| 4830 | INCREASE (DECREASE) IN DEPOSITS | Real debit GL account balance; summary post level 2 |
| 4832 | INCREASE (DECREASE) IN DUE TO OTHER FUND | Real debit GL account balance; summary post level 2 |
| 4834 | INCREASE (DECREASE) IN UNEARNED REVENUES | Real debit GL account balance; summary post level 2 |
| 4836 | INC/(DEC) COMPENSATED ABSENCE LIABILITY | Real debit GL account balance; summary post level 2 |
| 4838 | INCREASE (DECREASE) IN BENEFITS PAYABLE | Real debit GL account balance; summary post level 2 |
| 4840 | INC/(DEC) LIABILITIES TO EE FOR PENSIONS | Real credit GL account balance; summary post level 2 |
| 4842 | INC/(DEC) LIABILITIES TO EE FOR OPEB | Real credit GL account balance; summary post level 2 |
| 4844 | INCREASE (DECREASE) IN OTHER LIABILITIES | Real debit GL account balance; summary post level 2 |
| 4846 | INC/(DEC) IN DEFERRED INFLOWS PENSIONS | Real credit GL account balance; summary post level 2 |
| 4847 | INC/(DEC) IN DEFERRED INFLOW LEASES | Real credit GL account balance; summary post level 2 |
| 4848 | INC/(DEC) IN DEFERRED INFLOWS OPEB | Real credit GL account balance; summary post level 2 |
| 4849 | INC/(DEC) IN DEFERRED INFLOWS PPP | Real credit GL account balance; summary post level 2 |
| 4850 | INC/(DEC) IN ASSET RETIREMENT OBLIGATION | Real credit GL account balance; summary post level 2 |
| 4852 | OPERATING INC & CASH FLOW CATEG CLASS DIFF | Real debit GL account balance; summary post level 2 |
| 4890 | DONATION OF CAPITAL ASSETS | Real debit GL account balance; summary post level 2 |
| 4892 | NET CHANGE IN FAIR VALUE OF INVESTMENTS | Real debit GL account balance; summary post level 2 |
| 4893 | LONG TERM DEBT RETIREMENT FRM BOND ISSU | Real debit GL account balance; summary post level 2 |
| 4895 | DEFEASANCE OF LONG-TERM DEBT | Real debit GL account balance; summary post level 2 |
| 4896 | OTHER | Real debit GL account balance; summary post level 2 |
| 4897 | PROCEEDS OF BOND ISSUANCE | Real debit GL account balance; summary post level 2 |
| 4898 | SYSTEM CLEARING - CASH FLOW | Real debit GL account balance; summary post level 2 |
| 4899 | BORROWING UNDER LEASE PURCHASES | Real debit GL account balance; summary post level 2 |
| 5000 | REVENUE CONTROL - CASH | Nominal credit GL account balance; detail post |
| 5001 | REVENUE CONTROL - ACCRUED | Nominal credit GL account balance; detail post |
| 5100 | GAAP REVENUE OFFSET | Nominal debit GL account balance; detail post |
| 5150 | BC-REVENUE CONTROL | Nominal credit GL account balance; detail post |
| 5500 | EXPENDITURE CONTROL - CASH | Nominal debit GL account balance; detail post |
| 5501 | EXPENDITURE CONTROL - ACCRUED | Nominal debit GL account balance; detail post |
| 5505 | PAYROLL ACCRUED EXPENSES | Nominal debit GL account balance; detail post |
| 5506 | TRIAL PAYROLL EXPENSES | Nominal debit GL account balance; detail post |
| 5515 | EXPENDITURE CONTROL - SUBGRANTEE | Nominal debit GL account balance; detail post |
| 5520 | REIMBURSABLE EXPEND. CONTROL-SUBGRANTEE | Nominal debit GL account balance; detail post |
| 5530 | CUMULATIVE GRANT/PROJECT REVENUE | Memo credit GL account balance; detail post |
| 5531 | CUMULATIVE GRANT/PROJECT REVENUE OFFSET | Memo debit GL account balance; detail post |
| 5532 | CUMULATIVE GRANT/PROJECT EXPENDITURE | Memo debit GL account balance; detail post |
| 5533 | GRANT /PROJECT EXPENDITURE OFFSET | Nominal credit GL account balance; detail post |
| 5600 | GAAP EXPENDITURE OFFSET | Nominal credit GL account balance; detail post |
| 5650 | BC-EXPENDITURE CONTROL | Nominal debit GL account balance; detail post |
| 5700 | COST ALLOCATION MEMO EXPENDITURE CONTROL | Nominal debit GL account balance; detail post |
| 5701 | COST ALLOCATION ACCRUED EXPEND. CONTROL | Nominal debit GL account balance; detail post |
| 5702 | COST ALLOCATION ENCUMBRANCE REPORTING | Nominal debit GL account balance; detail post |
| 6010 | TRANSFERS IN | Nominal credit GL account balance; detail post |
| 6011 | TRANSFERS IN-NO POST TO TABLES | Nominal credit GL account balance; detail post |
| 6012 | SHARED FUND TRANSFERS IN | Nominal credit GL account balance; detail post |
| 6013 | LEGISLATIVE REV/TRSFR IN | Nominal credit GL account balance; detail post |
| 6035 | OTHER FINANCING SOURCES | Nominal credit GL account balance; detail post |
| 6050 | TRANSFERS OUT | Nominal debit GL account balance; detail post |
| 6051 | TRANSFERS OUT-NO POST TO TABLES | Nominal debit GL account balance; detail post |
| 6052 | SHARED FUND TRANSFERS OUT | Nominal debit GL account balance; detail post |
| 6053 | LEGISLATIVE TRANSFERS OUT | Nominal debit GL account balance; detail post |
| 6060 | OTHER FINANCING USES | Nominal debit GL account balance; detail post |
| 6075 | RESTATEMENTS | Nominal credit GL account balance; detail post |
| 6087 | LAPSED APPROPRIATIONS | Nominal debit GL account balance; detail post |
| 6135 | BC-OTHER FINANCING SOURCES | Nominal credit GL account balance; detail post |
| 6160 | BC - OTHER FINANCING USES | Nominal debit GL account balance; detail post |
| 6175 | BC-RESTATEMENTS | Nominal credit GL account balance; detail post |
| 9000 | LEGISLATIVE APPROPRIATIONS | Real debit GL account balance; summary post level 2 |
| 9001 | ENCUMBRANCES | Real debit GL account balance; detail post |
| 9002 | PRE-ENCUMBRANCES | Memo debit GL account balance; detail post |
| 9003 | ENCUMBRANCES (REPORTING AGENCIES) | Real debit GL account balance; detail post |
| 9004 | PRE-ENCUMBRANCES(REPORTING AGENCIES) | Memo debit GL account balance; detail post |
| 9005 | BUDGET RESERVATION FOR ENCUMBRANCES | Real credit GL account balance; summary post level 2 |
| 9006 | BUDGET RESERVATION FOR PRE-ENCUMBRANCES | Memo credit GL account balance; summary post level 2 |
| 9010 | ESTIMATED REVENUES | Nominal debit GL account balance; detail post |
| 9055 | BUDGETARY FUND BALANCE | Nominal debit GL account balance; summary post level 2 |
| 9060 | APPROPRIATION CONTROL | Nominal credit GL account balance; detail post |
| 9090 | AGENCY ESTIMATED REV BUDGET | Nominal debit GL account balance; detail post |
| 9091 | AGENCY EST EXPENDITURE BUDGET | Nominal credit GL account balance; detail post |
| 9092 | BC-REV/EXP INCOME SUMMARY | Nominal debit GL account balance; summary post level 2 |
| 9095 | AGENCY BUDGET OFFSET | Nominal debit GL account balance; summary post level 2 |
| 9096 | CASH EXP OFFSET FOR CONV | Nominal credit GL account balance; summary post level 2 |
| 9097 | DEBIT GL FOR CASH CONV BALS | Nominal debit GL account balance; detail post |
| 9098 | CREDIT GL FOR CASH CONV BALS | Nominal credit GL account balance; detail post |
| 9099 | FFS-REV/EXP SUMMARY | Nominal debit GL account balance; summary post level 2 |
| 9100 | AGENCY BUDGET ALLOTMENT | Nominal credit GL account balance; detail post |
| 9105 | AGENCY BUDGET ALLOTMENT OFFSET | Nominal debit GL account balance; summary post level 2 |
| 9110 | BILLABLE BUDGET | Memo credit GL account balance; detail post |
| 9115 | BILLABLE BUDGET OFFSET | Memo debit GL account balance; summary post level 1 |
| 9120 | EXPENDABLE BUDGET | Memo credit GL account balance; detail post |
| 9125 | EXPENDABLE BUDGET OFFSET | Memo debit GL account balance; summary post level 1 |
| 9130 | UNITS BUDGETED | Memo debit GL account balance; detail post |
| 9135 | UNITS BUDGETED OFFSET | Memo credit GL account balance; summary post level 1 |
| 9140 | UNITS ACCUMULATED | Memo credit GL account balance; detail post |
| 9160 | PROJECT ESTIMATED REVENUES | Memo debit GL account balance; detail post |
| 9165 | PROJECT ESTIMATED REVENUES OFFSET | Memo credit GL account balance; summary post level 1 |
| 9170 | GRANT ESTIMATED REVENUES | Memo debit GL account balance; detail post |
| 9175 | GRANT ESTIMATED REVENUES OFFSET | Memo credit GL account balance; summary post level 1 |
| 9180 | BUDGET CONTROL - SUBGRANTEE | Memo credit GL account balance; detail post |
| 9185 | REIMBURSABLE BUDGET CONTROL-SUBGRANTEE | Nominal credit GL account balance; detail post |
| 9190 | EXPENDITURES BILLED | Memo debit GL account balance; detail post |
| 9191 | OFFSET | Memo credit GL account balance; summary post level 1 |
| 9192 | STATISTICS BILLED | Memo debit GL account balance; detail post |
| 9193 | STATISTICS BILLED | Memo credit GL account balance; summary post level 1 |
| 9200 | PAYROLL CLEARING | Real debit GL account balance; detail post |
| 9201 | PAYROLL CLEARING OFFSET | Real credit GL account balance; summary post level 2 |
| 9202 | PAYROLL SYSTEM CLEARING | Real credit GL account balance; summary post level 1 |
| 9215 | PAYROLL TRANSMITTAL PENDING 401K & DD | Nominal debit GL account balance; detail post |
| 9216 | PAYROLL TRANSMITTAL CLEARING 401K & DD | Nominal credit GL account balance; detail post |
| 9300 | SECURITIES HELD IN TRUST | Memo debit GL account balance; summary post level 1 |
| 9301 | PETTY CASH AUTHORIZED | Memo debit GL account balance; summary post level 1 |
| 9302 | TRAVEL ADVANCE CASH AUTHORIZED | Memo debit GL account balance; summary post level 1 |
| 9303 | IMPREST CASH AUTHORIZED | Memo debit GL account balance; summary post level 1 |
| 9305 | CASH/SECURITIES MONITORED OFFSET | Memo credit GL account balance; summary post level 1 |
| 9800 | STATISTICS | Memo debit GL account balance; detail post |
| 9989 | HB 62 GENERAL LEDGER CLEARING | Real credit GL account balance; summary post level 1 |
| 9990 | COST ALLOCATION CLEARING | Nominal credit GL account balance; summary post level 1 |
| 9992 | BC SYSTEM CLEARING | Real credit GL account balance; summary post level 1 |
| 9993 | TABLE ADJUSTMENT FOR CF OUTAGE | Nominal debit GL account balance; detail post |
| 9996 | TABLE ADJUSTMENT FOR AP OUTAGE | Nominal debit GL account balance; detail post |
| 9997 | TABLE ADJUSTMENT FOR AB OUTAGE | Nominal debit GL account balance; detail post |
| 9998 | SYSTEM CLEARING - GP & PJ MEMO ACCTS | Memo credit GL account balance; summary post level 1 |
| 9999 | FFS SYSTEM CLEARING - GL LEVEL ONLY | Real credit GL account balance; summary post level 1 |