Gate/AdmissionFees and Tolls

435700 Gate/Admission Fees

Revenue collected from participants to enter a building, site, or event. This account also includes fees collected to promote commercial activities whether such fees are called registration fees or booth fees.

435700001 State Fair Horse Receipts

435700002 Roanoke Island Admission

435700003 Fort Fisher Admissions

435700004 Pine Knoll Shores Admissions

435700005 Midway Receipts

435700006 Vehicle Access Fee

435700007 Admission - Special Event

435700008 Membership Admissions

435700009 Jennette's Pier Admissions

4357000010 Pier Fishing - Daily

4357000011 Pier Fishing - Passes

435710 Toll Receipts

435711 Toll Receipts-Bad Debt Offset
This is a contra-revenue that will carry a debit balance that should net against the normal credit balance of theToll revenue account 435710. On the year-end GAAP operating statement, it will roll with the Toll revenue caption to show the revenues net of the bad debt. On the monthly cash-basis reports, this account will also be reported as a revenue with the opposite sign.