General Ledger Account Codes
Assets (A0000-A9999)
Code | Title | |
---|---|---|
A2001 | Institutional Investments |
Institutional Investments |
A2103 | Supplemental Retirement Plan Investment | |
A2104 | Commercial & Corporate Development Stock Investments |
To record commercial or corporate development stock investments. |
A2210 | Unrealized Gain/Loss Commercial Investments |
To record unrealized gain or loss on commercial investments. |
A2456 | Unrealized Gain/Loss Value – Public University Fund (PUF) Core | |
A2501 | Endowment Distribution |
Endowment Distribution |
A2580 | Real Property - Endowment |
Real Property - Endowment |
A2620 | Remainder Interest - Endowment |
Remainder Interest - Endowment |
Code | Title | |
---|---|---|
A3001 | Student Information System (SIS) Receivables |
SIS Receivables |
A3110 | Cash Advances-Athletics |
To record advances issued to Athletics. For all other cash advances, see account A3151. |
A3121 | Payroll Advances Receivable |
Payroll Advances Receivable |
A3150 | Department Temporary Cash Advances |
Create account code for recording temporary operating advances to departments. This will be similar to accounting for travel advances. |
A3151 | Cash Advances-General |
To record advances issued to campus for all but athletics. For Cash Advances-Athletics, see account A3110. |
A3152 | Advances-Non-Reimbursable |
To record non-reimbursable transactions paid on OSU credit cards. |
A3171 | Interest Income Receivable – Public University Fund (PUF) Core | |
A3212 | Grant & Contract Unbilled Accounts Receivable (A/R) |
Grant & Contract Unbilled A/R |
A3213 | Grant & Contract Billed Accounts Receivable (A/R) |
Grant & Contract Billed A/R |
A3214 | Grant & Contract Retainage Accounts Receivable (A/R) |
Grant & Contract Retainage A/R |
A3301 | Loans Advanced to Students |
Loans Advanced to Students |
A3350 | Short Term Loans Receivable |
Short Term Loans Receivable |
A3360 | Long Term Loans Receivable | |
A3370 | Lease Security Deposit Rec - LT |
To record long-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit. |
A3650 | Lease Security Deposit Rec - ST |
To record short-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit. |
A3702 | Accounts Receivable (A/R) from Affiliated Foundation |
AR from Affiliated Foundation |
A3703 | Miscellaneous Deposits |
Create account code on all charts for recording miscellaneous cash deposits held by third party vendors. |
A3750 | Leases Receivable |
To establish a roll-up account for lease receivable asset accounts in the central reporting fund for leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit. |
A3751 | Leases Receivable - ST |
To record short-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit. |
A3752 | Lease Receivable - LT |
To record long-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit. |
A3801 | Payroll Receivable Year-End Accruals |
PR Rec Year End Accruals |
A3802 | Accounts Receivable (A/R) Year-End Accruals |
A/R Rec Year End Accruals |
A3892 | Net OPEB Asset - PERS RHIPA |
This account is for the purpose of recording OPEB PERS-RHIPA assets. Transactions on this account will be posted exclusively by the Financial Accounting & Reporting unit. |
Code | Title | |
---|---|---|
A4001 | Organized Storeroom Inventories |
Organized Storeroom Inventories |
A4901 | Materials & Supplies Year-End Inventories |
Mat & Suppl Yr/End Inventories |
Code | Title | |
---|---|---|
A5001 | Miscellaneous Prepaid Expense |
Misc. Prepaid Expense |
A5006 | Prepaid Expenses | |
A5008 | Prepaid Equipment Expenses |
Prepaid expenses for capital equipment that has not been received. |
A5009 | Prepaid Lease Expense |
To record prepaid lease expense in the central reporting fund paid in association with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit. |
A5010 | Prepaid SBITA Expense |
Account for Prepaid Expenses related to Subscription-based IT Arrangements (SBITA) per GASB 96. |
A5017 | CTN/Away Prepaid Travel |
CTN/Away Prepaid Travel |
A5314 | Undistributed Lumbermen’s Expense | |
A5326 | Undistributed Grainger’s Expense | |
A5342 | Undistributed Coastal Farms | |
A5404 | Undistributed Anthony's Travel |
Account used to capture payments to Anthony’s Travel and transactions are distributed to operating indexes via Journal Voucher (JV). |
Code | Title | |
---|---|---|
A6001 | Due From Other Funds |
Used to record amounts due from other funds within the same OUS institution. |
A7020 | Equity in Investment Pool |
A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K. |
A7041 | Short Term Cash Advances |
A "due-from" asset for short-term cash advances to the OUS institutions or the Chancellor's office. |
Code | Title | |
---|---|---|
A8011 | Equipment |
Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses. |
A8012 | Vehicles |
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code A8011 - Equipment. |
A8014 | Construction in Progress (Equipment) |
Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).) |
A8015 | Vessels |
Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment. |
A8031 | Museum Collections |
Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.) |
A8032 | Works of Art & Historical Treasures |
Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.) |
A8033 | Library Special Collections |
Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.) |
A8042 | Library Books (General) |
Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account 40190 - Library Purchases.) |
A8111 | Buildings |
This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following: New building, Addition to existing building, Capital improvements. See Fiscal Policy 55.713 "Capitalization Thresholds - Additional Clarification" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.) |
A8112 | Construction in Progress (Building) |
This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable. |
A8117 | Building Leasehold Improvements | |
A8121 | Land |
This account code should be used to capitalize the expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an improvement other than a building or infrastructure. Land is not included in depreciable assets. |
A8123 | Land Improvements (non-depreciable) |
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:
|
A8124 | Land Improvements (depreciable) |
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include:
Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). |
A8125 | Construction in Progress (Land Improvements) |
This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable. |
A8127 | Land Leasehold Improvements | |
A8131 | Improvement Other Than Buildings |
This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Fountains, Bleachers, Dugouts, Goal posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type. |
A8132 | Construction in Progress (IOTB) |
This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable. |
A8137 | IOTB Leasehold Improvements | |
A8142 | Construction in Progress (Infrastructure) |
This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable. |
A8147 | Infrastructure Leasehold Improvements | |
A8221 | Computer Software |
Computer Software |
A8222 | In Development (Computer Software) |
In Development (Computer Software) |
A8280 | Right of Use Lease Assets |
Establishes roll-up account for all ROU asset accounts. |
A8281 | Right of Use Lease-Equipment |
To record right-of-use (ROU) lease assets in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8282 | Right of Use Lease-Vehicle |
To record right-of-use (ROU) lease assets in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8283 | Right of Use Lease-Library Matls |
To record right-of-use (ROU) lease assets in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8284 | Right of Use Lease-Building/Space |
To record right-of-use (ROU) lease assets in the central reporting fund for building and space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8285 | Right of Use Lease-Land |
To record right-of-use (ROU) lease assets in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8286 | Right of Use Lease-IOTB |
To record right-of-use (ROU) lease assets in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8287 | Right of Use Lease-Infrastructure |
To record right-of-use (ROU) lease assets in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8290 | Right of Use SBITA Assets |
Roll-up account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. |
A8291 | Right of Use - SBITA |
Account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |
A8511 | Accumulated Depreciation-Equipment |
(See associated asset account A8011 and depreciation expense account 80511.) |
A8512 | Accumulated Depreciation-Vehicles |
(See associated asset account A8012 and depreciation expense account 80512.) |
A8515 | Accumulated Depreciation-Vessels |
(See associated asset account A8015 and depreciation expense account 80515.) |
A8542 | Accumulated Depreciation-Library Books (General) |
(See associated asset account A8042 and depreciation expense account 80542.) |
A8611 | Accumulated Depreciation-Buildings |
(See associated asset account A8111 and depreciation expense account 80611.) |
A8624 | Accumulated Depreciation-Land Improvements |
(See associated asset account A8124 and depreciation expense account 80624.) |
A8631 | Accumulated Depreciation-Improvements Other Than Buildings (IOTBs) |
(See associated asset account A8131 and depreciation expense account 80631.) |
A8641 | Accumulated Depreciation-Infrastructure |
(See associated asset account A8141 and depreciation expense account 80641.) |
A8671 | Accumulated Depreciation – Leasehold Improvements | |
A8721 | Accumulated Amortization-Computer Software |
Acc Amort-Computer Software |
A8761 | Accumulated Amortization-Trademarks |
Acc Amort-Trademarks |
A8780 | Acc Amort-Right of Use Lease Assets |
Establishes roll-up account for all ROU asset accumulated amortization accounts. |
A8781 | Acc Amort-ROU Equipment |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8782 | Acc Amort-ROU Vehicle |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8783 | Acc Amort-ROU Library Materials |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8784 | Acc Amort-ROU Building/Space |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for Building/Space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8785 | Acc Amort-ROU Land |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8786 | Acc Amort-ROU IOTB |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8787 | Acc Amort-ROU Infrastructure |
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
A8790 | Acc Amort-Right of Use SBITA Assets |
Roll-up account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. |
A8791 | Acc Amort-ROU SBITA |
Account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |