The Investment Code is used on Ledger/Class X5 accounts to indicate the investment category of the net asset. In transactions on LC X5 accounts it is placed in position 1 of the budget/object code field.

0Non-cash Net Asset
1All Ledgers but 4: Cash Net Asset
Ledger 4: Pooled Endowment – Permanent
2Separately Invested – Restricted Source
3Externally Administered – Permanent
4Pooled Endowment – Quasi – for UMIFA compliance (“underwater”) – effective for FY 2003
5Pooled Endowment – Quasi – Restricted Source
6Pooled Endowment – Quasi – Unrestricted Source
7Pooled Endowment – Quasi – Extra Distribution (Plowback) on Unrestricted Sources (Type 6)
8Pooled Endowment – Extra Distribution (Plowback) on Restricted Sources (Types 1 & 5)
9Separately Invested – Unrestricted Source and Agency
A-ZNOT A NET ASSET ACCOUNT.
Used only on “dummy” LC 25 accounts on which sponsored funds awards figures are present in the Endowment Units field.
The letter matches the 6th position on the fund number of the allocation.
*NOT A NET ASSET ACCOUNT.
Used only on “dummy” LC 25 accounts on which sponsored funds awards figures are present in the Endowment Units field.
The asterisk is used when no letter is present in the 6th position of the fund number.