123200-124200 - Receivables

Receivables - Non-Current

This account group includes earned revenues and other resources which will not be collected until future fiscal periods.

Accounts Receivable - Non-Current

This account subgroup includes amounts owed on open account from private persons, firms, or corporations for goods and services furnished by a governmental unit and will not be collected until future fiscal periods. It does include accounts due from other funds of the state which are quasi-external in character.

123200     Accounts Receivable

123210     Accounts Receivable - Students

123220     Accounts Receivable - Patients

123700    Contributions Receivable - Noncurrent

Allowance for Doubtful Accounts - Non-Current

This account subgroup reflects that portion of accounts receivable estimated not to be collectible.

123300     Allowance for Doubtful Accounts

123310     Allowance for Doubtful Accounts-Students

123320    Allowance for Doubtful Accounts-Patients

123360     Allowance for Doubtful Accounts-Pledges

123370     Allowance for Doubtful Accounts-Contributions

Interest Earnings Receivable - Non-Current
This account includes investment earnings receivable on investments owned by the state.

123510     Interest Earnings Receivable On Loans/Notes

123520    Interest Receivable - On Investments

Other Non-Current Receivables
This account subgroup includes all other non-current receivables not classified elsewhere.

123910 Due From Employees
This account is used to record overpayments or other moneys due from employees on payroll items such as insurance premiums, repayment of leave, etc. This account does not include outstanding travel advances.

123940 Pledges Receivable
This account includes promises from nongovernmental entities, including individuals, to provide cash or other assets.

123990 Other Non-Current Receivables

124100 Restricted Due From Primary Government
This account is used by component units to record amounts due from the primary government that are restricted as to use for other than current operations or are designated for expenditure in the acquisition or construction of noncurrent assets.  Universities will use this account to reflect the Higher Ed bond money due from the state.

124200 Restricted Due From State of NC Component Unit
To record amounts due from state component units that are restricted as to use for other than current operations or are designated for expenditure in the acquisition or construction of capital assets. This account will be used by both primary government agencies and component units to record amounts due from state component units for capital grants.