221100-224100; 227110 - Accounts Payable & Accrued Liabilities


This account group includes long term obligations and claims against the State. This group of accounts is used to record amounts due to private persons, firms, other state agencies, or corporations for goods purchased or services rendered.
  • 221100 Accounts Payable - Non-Current
    This account includes long term obligations, representing claims against the State. 

Intergovernmental Payables

  • 221320 Federal Agency Payable
  • 221400 Arbitrage Rebate Payable
    The liability to the federal government for any excess earnings occurring when a profit is created due to investing funds borrowed at the lower tax- exempt rate of interest in higher yielding, taxable securities. (i.e.. The investment of the proceeds from the sale of tax-exempt securities in a taxable money market instrument that yields a higher rate, resulting in interest revenue in excess of interest costs)
  • 221500 Death Benefit Payable
  • 221601 Premium Tax Credit Payable-Long Term

Other Payables - Non-Current
This account subgroup is used to record other non-current payables not classified elsewhere.

  • 221910 Other Payables - Non-Current
  • 221915 Annuity and Life Income Payable
  • 221918 Federal Unemployment Account Advance-Noncurrent
    Account for use only by the Employment Security Commission to record advances from the Federal Unemployment Account to pay unemployment benefits. This account represents the portion that is due in more than one year. See account 211918 for the corresponding current account.
  • 221919 Pollution Remediation Payable – Non-current
  • 221920 Accrued Vacation
  • 221925  Asset Retirement Obligation (ARO) – Non-Current
    To record non-current liability related to ARO as defined by GASB 83.  (New for FY 2019)
  • 221930 Escheats Payable
    Used by agencies to record funds escheated to the State Treasurer.
  • 221990 Obligation For Workers Compensation
  • 221991 Investment Derivatives Liability - Noncurrent
    This account is used to record an investment derivative with a negative fair value.
  • 223200 Notes from Direct Borrowings – Non-current (old title: Notes Payable Non-current)
    This account represents the portion of long-term debts or obligations that will be payable in more than one year subsequent to the balance sheet date.  Direct borrowings have terms negotiated directly with a lender and are not offered for public sale.  Bank loans and Guaranteed Energy Savings contracts should be classified as notes from direct borrowings.  (Note: Account was formerly titled Notes Payable Non-current. Effective for year end 6/30/2020, account title changed to Notes from Direct borrowings non-current). 
  • 224100 Lease Liability - Noncurrent
    This account is used to record the principal payments related to a lease due at a future date at least one year or more subsequent to the balance sheet date.
  • 227110 Contract Retainage
    This account is used to record the amounts retained from contractors' estimates pending final acceptance.