2.8 General Ledger Accounts - Revenue Accounts
2.8.1 Operating Revenues (40xxxx 中出少妇视频 47xxxx)
(Last Modified on October 22, 2024)
400000 STUDENT FEES
| Code | Description |
|---|---|
| 400000 | Revenues (Budgetary Acct 中出少妇视频 APPROP level) |
| 401000 | Resident Tuition (Budgetary Account 中出少妇视频 ORG level) |
| 401100 | Resident Tuition Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students. Please note that term and level must be designated by utilization of a Class code. 4011xx Institution Discretion, except where standardized below |
| 401180 | Dual Enrollment (DE) Tuition |
| 401190 | 中出少妇视频 Global Tuition This account should only be used in Fund 10500 Tuition as part of 中出少妇视频 Goes Global. |
| 4013xx | Fee Waiver The Fee Waiver accounts function as contra-revenue accounts, with the normal fee amount being booked into the related revenue account as a credit and the fee waiver amount booked into the related Fee Waiver account as a debit. 4013xx Institution Discretion, except where specified below |
| 401300 | Fee Waiver – Resident Tuition |
| 401340 | Fee Waiver – eCore |
| 401355 | Fee Waiver 中出少妇视频 FinTech |
| 401380 | Fee Waiver 中出少妇视频 Dual Enrollment (DE) Tuition |
| 401390 | Fee Waiver – 中出少妇视频 Global |
| 401400 | Distance Learning Resident Tuition Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students participating in Distance Learning classes. 4014xx Institution Discretion, except where standardized below |
| 401410 | Tuition - MED/MAT - Consortium |
| 401420 | Tuition - WebMBA - Consortium |
| 401430 | Tuition - WebBSIT - Consortium |
| 401440 | Tuition - eCore - Consortium |
| 401450 | Tuition - eMajor - Consortium |
| 401451 | Tuition - Georgia Film Academy (GFA) (Contra Revenue) Includes GFA Tuition remitted to the 中出少妇视频 System Office to support the operational expenses of the GFA Program. |
| 401455 | Tuition - FinTech |
| 401460 | Tuition - GOML Consortium |
| 402000 | Non-Resident Tuition (Budgetary Acct - ORG level) |
| 402100 | Non-Resident Tuition - Out of State Includes amounts charged to non-resident students for instruction. All such tuition charges are to be approved by the Board of Regents. Please note that term and level must be designated by utilization of a Class code. 4021xx Institution Discretion |
| 402200 | Non-Resident Tuition - Out of Country |
| 402300 | Fee Waivers - Non-Resident Tuition - Out of State Includes the cost of fees waived for Non-Resident Tuition. This is a contra-revenue account. 4023xx Institution Discretion |
| 402400 | Fee Waivers - Non-Resident Tuition - Out of Country |
| 403000 | Technology Fees (Budgetary Acct - ORG level) |
| 403100 | Technology Fees Includes fees charged to students to supported advanced technology programs at the institution. 4031xx Institution Discretion |
| 403200 | E-Core Technology Fee Includes fees charged to students to support E-Core Technology. |
| 403300 | Fee Waivers 中出少妇视频 Technology Fees Includes the cost of fees waived for Technology Fees. This is a contra-revenue account. 4033xx Institution Discretion |
| 404000 | Student Transportation (Budgetary Acct - ORG level) |
| 404100 | Student Transportation Fees Includes fees charged to students to support campus-based transportation systems. 4041xx Institution Discretion |
| 404300 | Fee Waivers - Student Transportation Fees Includes the cost of fees waived for Student Transportation Fees. This is a contra-revenue account. 4043xx Institution Discretion |
| 405000 | Parking/Vehicle Registration (Budgetary Acct - ORG level) |
| 405100 | Parking/Vehicle Registration Includes fees charged to students for Parking Services and/or Vehicle Registration purpose. 4051xx Institution Discretion |
| 405300 | Fee Waivers 中出少妇视频 Parking/Vehicle Registration Includes the cost of fees waived for Parking/Vehicle Registration. This is a contra-revenue account. 4053xx Institution Discretion |
| 406000 | Student Health Fees (Budgetary Acct - ORG level) |
| 406100 | Student Health Fees Includes fees charged to students to support campus-based health services. 4061xx Institution Discretion |
| 406300 | Fee Waivers 中出少妇视频 Student Health Fees Includes the cost of fees waived for Student Health Fees. This is a contra-revenue account. 4063xx Institution Discretion |
| 407000 | Student Athletic Fees (Budgetary Acct - ORG level) |
| 407100 | Student Athletic Fees Includes the cost of fees charged to students to support athletic programs. 4071xx Institution Discretion |
| 407300 | Fee Waivers 中出少妇视频 Student Athletic Fees Includes the cost of fees waived for Student Athletic Fees. This is a contra-revenue account. 4073xx Institution Discretion |
| 407301 | Fee Waiver - Athletics Bachelor’s Tuition Institution Discretion account added upon request to 中出少妇视频 Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 407302 | Fee Waiver - Athletics Graduate Tuition Institution Discretion account added upon request to 中出少妇视频 Accounting and Reporting for fee waivers that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 407400 | Other Student Athletic Fees Includes all Student Athletic Fees not defined in the accounts above. 4074xx Institution Discretion |
| 408000 | Student Activity Fees (Budgetary Acct - ORG level) |
| 408100 | Student Activity Fees Includes fees charged to students used to support the institution中出少妇视频檚 Student Activities programs. |
| 408300 | Fee Waivers 中出少妇视频 Student Activity Fees Includes the cost of fees waived for Student Activity Fees. This is a contra-revenue account. 4083xx Institution Discretion |
| 408400 | Other Student Activity Fees Includes all Student Activity Fees not defined in the accounts above. |
| 408405 | Mandatory Internal Fee |
| 408410 | Fee Waver 中出少妇视频 Mandatory International Fee 4084xx Institution Discretion |
| 408500 | Other Mandatory Fees (Board Approved) |
| 408501 | Dual Enrollment (DE) Fee |
| 408502 | Fee Waiver - Dual Enrollment (DE) 4085xx Institution Discretion |
| 408600 | Institutional Fee |
| 408601 | Institutional Fee |
| 408602 | Fee Waiver-Institutional Fee 4086xx Institution Discretion |
| 409000 | Other Fees (Budgetary Acct - ORG level) |
| 409100 | Late Registration Fees Fees charged to students for registration accomplished after the normal registration period has been closed. 4091xx Institution Discretion |
| 409200 | Lab/Supplemental Course Material Fees Fees charged to students participating in a Distance Education Program. These fees help offset the additional costs involved in providing Distance Education. 4092xx Institution Discretion |
| 409300 | Application Fees Fees charged to students at the time of application for acceptance into the institution. Although these fees produce revenue, one of their purposes is to ensure that the applicant is serious about attending the institution. 4093xx Institution Discretion |
| 409600 | Transcript Fee A fee charged to students for providing copies of transcripts. |
| 409700 | Student Returned Checks Fee A fee charged to students who have sent checks to the institution that are returned unpaid from the bank. |
| 409900 | Student Fees 中出少妇视频 Other Any other student fee not properly classified in a previous account. 4099xx Institutional Discretion |
| 409998 | Allowance for Doubtful Revenue 中出少妇视频 Tuition and Fees The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Tuition and Fees. See Section 10.3, Uncollectible Accounts in the Business Procedures Manual for further information. |
| 409999 | Sponsored and Unsponsored Scholarships A contra account used to post a 中出少妇视频渟cholarship allowance中出少妇视频 amount that eliminates the double counting of certain revenues. Public institutions, after adoption of GASB Statements 34 and 35, should report tuition discounts and allowances and scholarships generally as reductions of tuition and fees revenues. See NACUBO Advisory Report 2000-5 and the BOR spreadsheet for 中出少妇视频淪ponsored and Unsponsored Scholarships中出少妇视频 for calculation information. |
410000 APPROPRIATIONS
| Code | Description |
|---|---|
| 411000 | Federal Appropriations (Budgetary Acct - ORG level) |
| 411100 | Federal Appropriations Includes federal funds awarded as general support to specific programs. 4111xx Institution Discretion |
| 413000 | Appropriations - Other (Budgetary Acct - ORG level) |
| 413100 | Other Appropriations Includes funds awarded as general support to specific programs. |
420000 GRANTS AND CONTRACTS
| Code | Description |
|---|---|
| 421000 | Federal Grants and Contracts (Budgetary Acct - ORG level) Includes federal funds awarded as Grants and Contracts to the institution. 4211xx Institution Discretion |
| 421500 | Federal Stimulus 中出少妇视频 Operating Includes federal stimulus funds that are considered to be operating transactions. |
| 421900 | Other Federal Grants & Contracts Includes federal funds awarded to the institution for other Federal Grants and Contracts. 4219xx Institution Discretion |
| 422000 | State Grants and Contracts (Budget Account Only) Includes state funds awarded as Grants and Contracts to the institution. 4221xx Institution Discretion |
| 422200 | Georgia Pre-Kindergarten Includes state funds awarded for operation of the Pre-Kindergarten program. |
| 422300 | Dual Enrollment (DE) Books Includes state funds awarded for Dual Enrollment textbooks for students based on credit hours. |
| 422900 | Other State Grants & Contracts Includes state funds awarded for Other State Grants and Contracts not specified elsewhere. 4229xx Institution Discretion |
| 423000 | Local Grants and Contracts (Budgetary Acct - ORG level) |
| 423100 | Local Grants & Contracts Includes local governmental funds awarded as Grants and Contracts to the institution. |
| 424000 | Private Grants & Contracts (Budgetary Acct - ORG level) 4231xx Institution Discretion |
| 424100 | Private Grants & Contracts Includes private non-governmental funds awarded as Grants and Contracts to the institution. 4241xx Institution Discretion |
| 425998 | Allowance for Doubtful Revenue 中出少妇视频 Grants and Contracts The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Grants and Contracts. See Section 10.3, Uncollectible Accounts in the Business Procedures Manual for further information. |
430000 LOAN REVENUES
| Code | Description |
|---|---|
| 431000 | Loan Activity (Budgetary Acct - ORG level) |
| 431100 | Loan Interest - Operating Interest earned by a Loan fund. 4311xx Institution Discretion |
| 431101 | SL-Federal Capital Contribution |
| 431102 | SL-Institutional Capital Match |
| 431103 | SL-Penalty for Late Payment |
| 431104 | SL-Interest Income |
| 431105 | SL-Private Gifts & Bequests |
| 431106 | SL-Federal Reimbursement for Cancellations |
| 431181 | SL-Federal Loan Cancellations |
| 431182 | SL-Private Loan Cancellations |
| 431185 | SL-Private Returned to Lender |
| 431191 | SL-Federal Loan Returned to Lender |
| 431200 | Loan Collections - Operating Collections of Loan principles. 4312xx Institution Discretion |
| 431300 | Loan Fees - Operating Fees charged to students at time of loan origination. 4313xx Institution Discretion |
440000 中出少妇视频 450000 SALES AND SERVICES
| Code | Description |
|---|---|
| 441000 | Sales & Service Fees (Budgetary Acct - ORG level) Revenues from fees charged to students and the general public for sales and services by the institution. |
| 441100 | Continuing Education Course Fees Revenues from fees charged for attending Continuing Education courses. 4411xx Institution Discretion |
| 441160 | Georgia Film Academy (GFA) (Contra Revenue) Includes GFA Revenue remitted to the 中出少妇视频 System Office to support the operational expenses of the GFA Certificate Program. |
| 441201 | Study Abroad Program Fees |
| 441900 | Other Sales & Service Fees Revenues from fees charged for other sales and services. 4419xx Institution Discretion |
| 442000 | Fines (Budgetary Acct - ORG level) Receipts of income resulting from fines imposed for violations of the institution中出少妇视频檚 established regulations. |
| 442100 | Fines Receipts of income resulting from fines imposed for violations of the institution中出少妇视频檚 established regulations for operations (Example: Library Fines). 4421xx Institution Discretion |
| 442900 | Fines-Other 4429xx Institution Discretion |
| 449000 | Other Education Sales & Services (Budgetary Acct - ORG level) |
| 449100 | Other Educational Sales & Services Revenues from educational sales and services not defined elsewhere. 4491xx Institution Discretion |
| 451000 | Rents (Budgetary Acct - ORG level) |
| 451100 | Rents Revenue received for the rental of rooms, conference rooms, residence hall rooms, apartments, or rental of any other assets owned by the institution. 4511xx Institution Discretion |
| 451190 | P3 Project Base Rent Used to record rent revenues for P3 Auxiliary Project |
| 451191 | P3 Project Retained Services Rent Used to record retained services revenue associated with the P3 Auxiliary Project: Resident中出少妇视频檚 Life, Security, Grounds, etc. |
| 451200 | Rents 中出少妇视频 Other 4512xx Institution Discretion |
| 451500 | Lease Rent 4515xx Institution Discretion |
| 451550 | Sublease Rent |
| 451600 | Lease Interest 4516xx Institution Discretion |
| 451650 | Sublease Interest |
| 452000 | Sales (Budgetary Acct - ORG level) |
| 452100 | Sales Revenue received from sales of all types, including advertising space in printed materials or electronic media, sales of tickets for admission to athletic or theatrical events, sales (other than room and board) of merchandise and concessions. |
| 452101 | Sales-Stores and Shops 中出少妇视频 Commissions 中出少妇视频 Outsourced Operations 4521xx Institution Discretion |
| 452200 | Sales 中出少妇视频 Food Services |
| 452201 | Commissions - Outsourced Operations 4522xx Institution Discretion |
| 452300 | Sales-Athletics Event For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. 4523xx Institution Discretion |
| 452351 | Ticket Sales-Athletics Events For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452352 | Bowl Revenues For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452353 | Game Guarantees/Entry Fees Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452361 | Media Rights Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452362 | Revenue Distribution - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452363 | Conference Distributions - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452364 | Conference Distributions Football For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452371 | Sales-Programs, Novelties, and Concessions Revenue For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452372 | Sales-NonStudent Tailgating/Parking For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452373 | Game Day Revenue - Other For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452375 | Advertising Revenue - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452400 | Sales 中出少妇视频 ITS (USO Only) 4524xx Institution Discretion |
| 452500 | Sales-Miscellaneous 4525xx Institution Discretion |
| 452600 | Athletic Camps, Conference, Programs |
| 452651 | Sports Camp Revenues For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 452700 | Sales – Taxable |
| 452710 | Sales – Non-Taxable |
| 452800 | Royalties/License Revenue 4528xx Institution Discretion |
| 452801 | Royalties/Licenses Revenue - Athletics For revenues that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
| 453000 | Other Athletic Revenue (Budgetary Acct - ORG level) |
| 453100 | Athletic Revenue Revenue received from fees charged for extracurricular activities and services not included in account 中出少妇视频4071xx Student Athletic Fees.中出少妇视频 An example of this type of revenue would be fees charged for Athletic Camps. 4531xx Institution Discretion, except where standardized below |
| 453101 | Game Guarantees |
| 453102 | Conference Participation Share (Example NCAA) |
| 453103 | Sponsorships |
| 453104 | Media Rights |
| 454000 | Other Health Service Revenue (Budgetary Acct - ORG level) |
| 454100 | Health Service Revenue Revenue received from fees charged for health service not included in account 中出少妇视频4061xx Student Health Fees.中出少妇视频 Other Health Service Revenues are from lab fees, fees for immunizations, and other fees for additional services. 4541xx Institution Discretion |
| 454120 | Health Services – Other Revenue received for health services offered on a payment basis outside of normal infirmary services for students |
| 460000 | SALES & SERVICES OF HOSPITALS (Budgetary Acct - ORG level) Revenue received from fees charged for services and from sales of institution owned hospitals. 4600xx Institution Discretion |
460000 SALES & SERVICES OF HOSPITALS
Revenue received from fees charged for services and from sales of institution owned hospitals.
Other Miscellaneous Revenues
| Code | Description |
|---|---|
| 470000 | Other Miscellaneous Revenues (Budgetary Acct - ORG level) |
| 470100 | Other Miscellaneous Revenues Revenue received from miscellaneous or extraordinary sources for which a specific revenue account code has not been provided elsewhere. 470xxx Institution Discretion, except where standardized below |
| 470190 | E-Core Revenue To record reimbursement for participating institution for faculty costs related to E-Core Revenue. (Fund 10600 Only) |
| 470195 | 中出少妇视频 Global Revenue To record reimbursement for participating institution for faculty costs related to 中出少妇视频 Goes Global. (Fund 10600 Only) |
| 471000 | Quasi-Revenue from Distribution of Costs (Budgetary Acct - ORG level) |
| 471100 | Quasi-Revenue from Distribution of Costs Revenues resulting from charging operating departments for the value of services (such as printing) provided by one department where revenue is booked for the department providing the service and expense is booked for the department receiving the goods. Quasi revenue is eliminated by journal entry and does not show on the year-end financial statements. 4711xx Institution Discretion |
| 472000 | Indirect Cost Recoveries (Budgetary Acct - ORG level) |
| 472100 | Indirect Cost Recovery 中出少妇视频 Federal Includes those amounts collected as overhead allowance on federal grants and/or contracts. 4721xx Institution Discretion |
| 472200 | Indirect Cost Recovery 中出少妇视频 State Includes those amounts collected as overhead allowance on state grants and/or contracts. 4722xx Institution Discretion |
| 472300 | Indirect Cost Recovery 中出少妇视频 Local Includes those amounts collected as overhead allowance on local grants and/or contracts. 4723xx Institutional Discretion |
| 472400 | Indirect Cost Recovery 中出少妇视频 Private Includes those amounts collected as overhead allowance on private grants and/or contracts. 4724xx Institutional Discretion |
| 473000 | Administrative Cost Allowance (Budgetary Acct - ORG level) Revenue representing a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs. |
| 473001 | Administrative Cost Allowance-College Work Study Program |
| 473002 | Administrative Cost Allowance-Pell |
| 473003 | Administrative Cost Allowance-SEOG |
| 473004 | Administrative Cost Allowance-COBRA |
| 473007 | Administrative Cost Allowance-Perkins |
| 478xxx | EE & ER Premiums (USO Only) |
2.8.2 Non-Operating and Other Revenues (48xxxx 中出少妇视频 49xxxx)
(Last Modified on August 9, 2023)
State Appropriations
| Code | Description |
|---|---|
| 480000 | State Appropriations (Budgetary Acct - ORG level) Includes amounts received from Regents allocation for general operations. |
| 480100 | State Appropriations Includes amounts received from Regents allocation for general operations. |
| 480101 | State Appropriations - Surplus Return |
| 480106 | State Appropriations - Special Initiative |
| 480190 | State Appropriations - NonExchange |
| 480191 | State Appropriations - M R R F |
| 480200 | State Appropriations - (USO Only) |
| 480201 | State Appropriations - Institution - General (USO Only) |
| 480202 | State Appropriations - Institution - SFI (USO Only) |
| 480204 | State Appropriations - Institution - Research Consortium (USO Only) |
| 480205 | State Appropriations - Institution - Other Organized (USO Only) |
Endowment Income
| Code | Description |
|---|---|
| 481000 | Endowment Income 中出少妇视频 Unrestricted (Budgetary Acct - ORG level) |
| 481100 | Endowment Income 中出少妇视频 Interest Includes those funds that are received as interest from Endowment Fund Earnings and carry no specific designation. 4811xx Institution Discretion |
| 481200 | Endowment Income 中出少妇视频 Dividends Includes those funds that are received as dividends from Endowment Fund Earnings and carry no specific designation. 4812xx Institution Discretion |
| 481300 | Endowment Income 中出少妇视频 Realized Gain/Losses This account should be used for reporting the gain or loss on the sale of investments in term endowments. 4813xx Institution Discretion |
| 482000 | Endowment Income 中出少妇视频 Restricted (Budgetary Acct - ORG level) |
| 482100 | Endowment Income 中出少妇视频 Restricted Includes those funds that are received as income from Endowment Fund Earnings and carry specific designations as to use. 4821xx Institution Discretion |
| 483000 | Endowment Income-Funds Held in Trust (Budgetary Acct - ORG level) |
| 483100 | Endowment Income 中出少妇视频 Funds Held in Trust Includes funds received in instances where the institution is a beneficiary of a Trust Fund held by others. 4831xx Institution Discretion |
| 484000 | Endowment Income 中出少妇视频 Other (Budgetary Acct - ORG level) |
| 484100 | Endowment Income 中出少妇视频 Other Includes endowment income not described elsewhere. 4841xx Institution Discretion |
Gifts
| Code | Description |
|---|---|
| 485000 | Gifts (Budgetary Acct - ORG level) Contributions received by the institution for unrestricted use in daily operations, for which the institution has made no commitment of resources or services. |
| 485100 | Federal Gifts 中出少妇视频 Non-Capital Gifts from federal sources. 4851xx Institution Discretion |
| 485190 | Federal Gifts 中出少妇视频 Non Exchange Gifts from federal sources that are non-exchange transactions. |
| 485200 | Federal Gifts 中出少妇视频 Capitalized Gifts from federal sources that meet the criteria for capitalization. 4852xx Institution Discretion |
| 485300 | State Gifts 中出少妇视频 Non-Capitalized Gifts from state sources. Includes MRR Non-Capitalizable Projects. |
| 485310 | State Gifts-MRR Non-Capitalized |
| 485311 | State Gifts-ADA |
| 485320 | State Gifts - GSFIC |
| 485330 | State Gifts - Other 4853xx Institution Discretion |
| 485400 | State Gifts 中出少妇视频 Capitalized Gifts from state sources that meet or exceed the capitalization limit. Includes GSFIC completed projects and MRR Capitalizable Projects. 4854xx Institution Discretion, except where standardized below |
| 485410 | State Gifts-MRR Capitalized |
| 485411 | State Gifts - ADA |
| 485412 | State Gifts - MRR Capitalilzed, Non-Cash |
| 485420 | State Gifts - GSFIC |
| 485430 | State Gifts - Other |
| 485497 | Non-Cash 中出少妇视频 Gifts 中出少妇视频 Capitalized 中出少妇视频 For Cash Flow Only (Contra Acct) For cash flow reporting. Noncash gifts that met the capitalization threshold. (Example: GSFIC managed building projects) |
| 485498 | Non-Cash 中出少妇视频 Gifts 中出少妇视频 Capitalized 中出少妇视频 For Cash Flow Only |
| 485500 | Local Gifts - NonCapital Gifts from local sources. 4855xx Institution Discretion |
| 485600 | Local Gifts 中出少妇视频 Capitalized Gifts from local sources that meet or exceed the capitalization limit. 4856xx Institution Discretion |
| 485700 | Private Gifts - NonCapital Gifts from private sources. 4857xx Institution Discretion, except where standardized below |
| 485800 | Private Gifts 中出少妇视频 Capitalized Gifts from private sources that meet or exceed the capitalization limit. |
| 485890 | Private Gifts 中出少妇视频 Capitalized 中出少妇视频 Non Exchange Gifts from private sources that meet or exceed the capitalization limit and that are non-exchange transactions. |
| 485898 | Non-Cash 中出少妇视频 Private Gifts 中出少妇视频 Capitalized 中出少妇视频 For Cash Flow Only 4858xx Institution Discretion |
| 485900 | Endowment Gifts 4859xx Institution Discretion |
Other Income
| Code | Description |
|---|---|
| 486000 | Interest Income (Budgetary Acct - ORG level) |
| 486100 | Interest Income Includes any interest earned on short-term investments of cash. 4861xx Institution Discretion |
| 487000 | Short Term Investment Income (Budgetary Acct - ORG level) |
| 487100 | Short Term Investments Interest earned on short term investments. |
| 488000 | Local Government Investment Pool Income (Budgetary Acct - ORG level) |
| 488100 | Local Government Investment Pool Interest earned on local government investment pools. |
| 489000 | Long-Term Investment Income (Budgetary Acct - ORG level) |
| 489100 | Long Term Investment Income Interest earned on long term investment income. |
| 490000 | Dividend Income (Budgetary Acct - ORG level) |
| 490100 | Dividend Income Includes any dividends earned on investments. 4901xx Institution Discretion |
| 491000 | Other Grants & Contracts-Non Operating (Budgetary Acct - ORG level) Includes funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions. |
| 491100 | Other Federal Grants & Contracts-Non Operating Includes Federal Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions. 4911xx Institution Discretion |
| 491101 | Federal Pell Grants 中出少妇视频 Non-Operating Includes Federal Funds awarded as Pell Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions. |
| 491102 | Federal SEOG Grants 中出少妇视频 Non-Operating Includes Federal Funds awarded as SEOG Grants to the institution that are not included in other account codes and are considered to be non-operating transactions. |
| 491103 | Federal College Work Study 中出少妇视频 Non-Operating Includes Federal Funds awarded as College Work Study funds to the institution that are not included in other account codes and are considered to be non-operating transactions. |
| 491107 | Federal TEACH Grants 中出少妇视频 Non-Operating Includes Federal Funds awarded as TEACH Grants to the institution that are not included in other account codes and are considered to be non-operating transactions. |
| 491110 | Federal CARES/HEERF I and CRRSAA/HEERF II Grants 中出少妇视频 Non-Operating Includes Federal Funds awarded through the Coronavirus Aid, Relief and Economic Security Act (CARES) and the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) due to COVID-19. |
| 491200 | Other State Grants & Contracts 中出少妇视频 Non Operating Includes State Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4912xx Institution Discretion |
| 491300 | Other Local Grants & Contracts 中出少妇视频 Non Operating Includes Local Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4913xx Institution Discretion |
| 491400 | Other Private Grants & Contracts 中出少妇视频 Non Operating Includes Private Funds awarded as Grants and Contracts to the institution that are not included in other account codes and are considered to be non-operating transactions. 4914xx Institution Discretion |
| 491500 | Other Miscellaneous Grants & Contracts 中出少妇视频 Non Operating |
| 491510 | Employee Retention Credit (ERC) |
| 492000 | Other Miscellaneous Revenues (Budgetary Acct - ORG level) |
| 492100 | Other Miscellaneous Revenues Includes Other Miscellaneous Revenues that are not included in other account codes. |
| 492105 | Salvage Sales-Non Capital Asset |
| 492110 | Miscellaneous-Revenue-Insurance Recoveries 4921xx Institution Discretion |
| 493000 | Realized Gain-Loss on Sale or Trade (Budgetary Acct - ORG level) |
| 493100 | Realized Gain-Loss on Sale or Trade of Capital Asset (Cash) Includes the gain or loss on the sale or trade of a capital asset. This value will be the difference between the original value of the asset reduced by accumulated depreciation compared to the value received in the sale or trade. Noncash disposal of capital assets should be reported in account 493300. |
| 493200 | Realized Gains/Losses on Sale of Non-Endowment Investments Includes the gain or loss on the sale or trade of non-endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments. |
| 493300 | Realized Gain/Loss 中出少妇视频 Retirement of Capital Assets (Non-Cash) Includes the gain or loss on the retirement of a capital asset. This value will be the difference between the original value of the asset, reduced by accumulated depreciation. This assumes that the value of the capital asset is zero at the time of retirement. |
| 493310 | Salvage Sales Capital Asset |
| 493330 | Insurance Reimbursement-Capital Asset Cash Received from insurance related to damaged/lost capital assets. The non-cash disposal of capital assets should be reported in account 493300. |
| 493400 | Realized Gains/Losses on Sale of Endowment Investments Includes the gain or loss on the sale or trade of endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments. |
| 494000 | Indirect Cost Recoveries 中出少妇视频 Other Grants & Contracts 中出少妇视频 NonOperating (Budgetary Acct - ORG level) |
| 494100 | Indirect Cost Recoveries 中出少妇视频 Other Federal Grants & Contracts 中出少妇视频 Non Operating Includes those amounts collected as overhead allowance on federal grants and/or contracts. |
| 494200 | Indirect Cost Recoveries 中出少妇视频 Other State Grants & Contracts 中出少妇视频 Non Operating Includes those amounts collected as overhead allowance on state grants and/or contracts. |
| 494300 | Indirect Cost Recoveries 中出少妇视频 Other Local Grants & Contracts 中出少妇视频 Non Operating Includes those amounts collected as overhead allowance on local grants and/or contracts. |
| 494400 | Indirect Cost Recoveries 中出少妇视频 Other Private Grants & Contracts 中出少妇视频 Non Operating Includes those amounts collected as overhead allowance on private grants and/or contracts. |
| 494500 | Administrative Cost Allowance 中出少妇视频 VA 中出少妇视频 Non Operating Includes those amounts collected from the VA to assist institutions with the cost of administering their VA programs, including, but not limited to, attendance at VA sponsored training conferences. |
| 495000 | Unrealized Gains/Losses on Investments (Budgetary Acct - ORG level) |
| 495100 | Net Change in Fair Market Value of Investments This account is used to post the change in fair market value of investments at year end in compliance with GASB 31 Accounting and Financial Reporting for Certain Investment Pools. See also account 4932xx Gains/Losses on Sale of Non-Endowment Investments. 4951xx Institution Discretion |
| 495109 | For Cash Flow 中出少妇视频 Purchase of Investments |
| 495110 | For Cash Flow 中出少妇视频 Purchase of Investments (Contra Acct) |
| 496000 | Custodial Revenues (Budgetary Acct - ORG level) The 496xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships |
| 496100 | Federal Scholarships and Other Student Support |
| 496200 | State Scholarships and Other Student Support |
| 496207 | State Scholarship-Dual Enrollment (DE) |
| 496210 | State Scholarship-Georgia Student Access |
| 496300 | Other Scholarships and Other Student Support |
| 496400 | Clubs and Organizations |
| 496410 | P3 Revenue (Funds 60000 and 61000 Only) |
| 497000 | Special Items (Budgetary Acct - ORG level) |
| 497001 | Special Item 中出少妇视频 Capital Asset Increase/Decrease |
| 497002 | Special Item 中出少妇视频 Capital Financing Increase/Decrease |
| 497003 | Special Item 中出少妇视频 Non Capital Financing Increase/Decrease |
| 498000 | Allowance for Doubtful Revenue - NonOperating (Budgetary Acct - ORG level) This account is used for budgeting contra-revenue used to fund the reserve for uncollectible accounts associated with non-operating activity. It is a 中出少妇视频渂udget use only中出少妇视频 account. |
| 498998 | Allowance for Doubtful Revenue 中出少妇视频 Non-Operating The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with non-operating activity. |
| 499000 | Funds from Prior Years (Budgetary Acct - ORG level) This account is used for budgeting net assets for expenditure in current year operations. It is a 中出少妇视频渂udget use only中出少妇视频 account. |
| 499100 | Prior Year Funds - Surplus |
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