The budget/object field of the account number is used for the following purposes in LC X5 transactions:

“R” indicates the net asset addition (or deduction) is reported as operating revenue in the University Statement of Activities. “E” indicates the net asset deduction (or addition) is reported as operating expense. “N” indicates the net asset addition or deduction is reported as non-operating revenue or expense in the University Statement of Activities.

“T” indicates a transfer between net assets. If the transaction is transferring funds from one LC X5 account to another LC X5 account, the transfer code should be in the 7x range and indicate the fund category of the other side of the transaction.

Additions

00NGain on Unit Retirements
10REndowments
14REndowments – Capital Pool
16RPlowback – Regular Endowment
17RPlowback – Quasi Endowment
20RAgency Accounts
21R/NGifts – Private Sources – may be Permanent (N), Temporary (R) or Unrestricted (R)
22RGrants – Government
23RLoan Awards – Government
24RGifts – Life Income – Temporarily Restricted (new for FY 98)
25NGifts – Life Income – Permanently Restricted (new for FY 98)
30RInvestment Revenue
40 Retirement of Indebtedness
41RInterest on Notes
42RCollections on Notes Written Off; Payment on Loan Interest – Mandatory
50NGain on Disposition of Investments – U. S. Bonds
51NGain on Disposition of Investments – Convertible Bonds
52NGain on Disposition of Investments – Convertible Preferred Stock
53NGain on Disposition of Investments – Preferred Stock
54NGain on Disposition of Investments – Common Stock
56NGain on Disposition of Investments – Real Estate
58NGain on Disposition of Investments – Futures Contracts
59NGain on Disposition of Investments – Other
60EInternal Interest Expense Offset
70TTransfers from Current Unrestricted Reserves (LC 15)
71TTransfers from Current Restricted Reserves (LC 25), except FAD (67xxx) funds
72TTransfers from Current Suspense (FAD) Funds (LC 25 fund 67xxx series)
73TTransfers from Student Loans (LC 35)
74TTransfers from Endowment Principal (LC 45)
75TTransfers from Plant Unexpended (LC 55)
76TTransfers from Plant Retirement of Indebtedness (LC 65)
77TTransfers from Invested in Plant (LC 75)
78TTransfers from Suspense Funds
79TTransfers from Agency Funds
81 Land, Buildings, Equipment – Additions
83 Borrowings Utilized
84 Retirement of Indebtedness
85 Withdrawal of Appreciation; Distribution of Realized & Unrealized Gains/(Losses)
89 Plant Other
90RUnderdistributed Pooled Income
91RSponsored Research – Gov’t Contracts
92RSponsored Research – Private Contracts
93RAccumulation of Income to Principal (not fund 20/25xxx); Investment Revenue (fund 20/25xxx)
94RLife Tenants
95 Notes and Bonds Payable and Advances
96 Interest Payable
97RSales of Art Objects
98RSales of Land, Buildings and Equipment
99ROther Additions

DEDUCTIONS

00NLoss on Unit Retirements
20E/naEducation & General Expenditures (not LC X5) (E); Fixed Asset Additions (LC X5)
26ECollection Costs
27EPeace Corps
28EVista
29ECancel Small Balances
30ELitigation Costs
31ELoss on Notes Written Off
32ETeacher Cancellations
33EEmployment Cancellations
34EDeath Cancellations
35EDisability Cancellations
36ECollection Agency
37EAdministrative Expenses/Writeoffs
38EBankruptcy
39EMilitary Cancellations
40 Payment on Loan Principal – Mandatory
41 Payment on Loan Principal – Nonmandatory
42 Payment on Loan Interest – Mandatory
43EPayment on Loan Interest – Nonmandatory
50NLoss on Disposition of Investments – U. S. Bonds
51NLoss on Disposition of Investments – Convertible Bonds
52NLoss on Disposition of Investments – Convertible Preferred Stock
53NLoss on Disposition of Investments – Preferred Stock
54NLoss on Disposition of Investments – Common Stock
56NLoss on Disposition of Investments – Real Estate
58NLoss on Disposition of Investments – Futures Contracts
59NLoss on Disposition of Investments – Other
70TTransfers to Current Unrestricted Reserves (LC 15)
71TTransfers to Current Restricted Reserves (LC 25), except FAD (67xxx) funds
72TTransfers to Current Suspense (FAD) Funds (LC 25 fund 67xxx series)
73TTransfers to Student Loans (LC 35)
74TTransfers to Endowment Principal (LC 45)
75TTransfers to Plant Unexpended (LC 55)
76TTransfers to Plant Retirement of Indebtedness (LC 65)
77TTransfers to Invested in Plant (LC 75)
78TTransfers to Suspense Funds
79TTransfers to Agency Funds
81 Land, Buildings, Equipment – Disposal
82EDepreciation
83 Borrowings Utilized
84 Retirement of Indebtedness
85 W/D of Appreciation; Distribution of Realized & Unrealized Gains/(Losses)
90EUnderdistributed Pooled Income
91EReturned to Donor
92EPayment of Income to Affiliated Hospital
93 Paid to Annuitants
94 Paid to Life Tenants
95ERepayments Returned to Government
96EPartial Refund of Underwriting Deposit
97EPayment of Investment Income Earned on U.S. Government Grants
98ETransfer Taxes, Shipping Costs – Slaes of Securities
99EOther Deductions