Charts of Accounts

Displaying 81 - 100 of 104
Title Description
534310-53439X - Buildings Constructed
534410-53449X - Other Structures & Improvements
534511-534560 - Equipment

534511-534560 - Equipment

534610-534630 - Art, Other Artifacts & Literature
534700-534740 - Intangible Assets
5350XX - Other Expenses & Adjustments Description

Definition: Expenditures incurred for services rendered by permanent and temporary employees and the related fringe benefits. Special employee awards and settlements, as well as compensation to board members, are also included in this expenditure group. For general government agencies, the funding source should dictate which category (Undesignated, Appropriated or Receipts) should be used to record these expenditures. Undesignated should be used when a cost allocation process allocates the expenditures to the appropriate funding source designation.

535111-535120 - Legal, Licenses & Permit Costs
535210-535254 - Pensions & Benefit Claims Payments

To record pension payments for State recognized defined benefit and defined contribution plans.

535311-535337 - Debt Service
535430 - Depreciation

To record depreciation expense for capital assets as well as amortization expense for intangible capital assets.

535610-535680 - Asset & Other Adjustments
5357XX - Extraordinary & Special Items

To record an extraordinary loss. Gains are recorded in account 437700-Extraordinary Gain. Extraordinary items are transactions or other events that are both unusual in nature and infrequent in occurrence. (Note: Prior to 7-1-2001, this account was for use only by proprietary funds. Effective 7-1-2001 with the implementation of the new reporting model under GASB 34, this account may be used by any fund type.)

535810-535890 - Other Administrative Expenses
53598X - Lottery Prizes
5359XX - Other Expenses
536XXX - Aid and Public Assistance
5371AA - Agency Reserves

Accounts in the 5371AA range should be used for budgetary purposes only.

538XXX - Intragovernmental Transactions

This account group consists of operating transfers, reimbursements, residual equity transfers and transfers of appropriations (Appropriation Carryforwards).

639011-789015 - Allotments

The following accounts are used to record the authorized budget quarterly allotment. They relate to the "DAS Control 5300."

639021-789024 - Reversions

The following accounts are used to record the authorized budget quarterly reversion amounts. They relate to the "DAS Control 5300."