217120-217191 - Deposits Payable

Deposits Payable (COA)

This account group is used to record payments made to state agencies by private individuals, firms and corporations which are immediately refundable under specified conditions. These include deposits made as a prerequisite to obtaining goods and services, security deposits, deposits from other funds and governmental subdivisions, escheats payable, as well as deposits required to be made for various purposes such as breakage, keys, reservations, etc.

  • 217120 Federal Government
  • 217130 N.C. Funds and Government Units
  • 217140 Patient Deposits
  • 217150 Student Deposits
  • 217160 Tenants Deposits
  • 217170 Due to Deferred Compensation Plan Participants
  • 217180 Investment Trust Distributions

    The payable related to the net investment income allocated to participants in the Local Government Investment Trust Fund.

  • 217190 Funds Held for Others

    This account is used to record all other deposits not classified elsewhere.

  • 217191 Funds Held in Trust for Pool Participants (Invalid effective year-end 6/30/2002 - use Non-Current Account 227191)(link is external)