The University of ArizonaThe University of Arizona
Financial Policies & ProceduresFinancial Policies & Procedures
 

3.01 Balance Sheet Listing

Policy Owner:  Financial Management

NOTE: The Balance Sheet Object Code Listing is in review and additional revision may be necessary.


A balance sheet object code is a four-digit code that represents a specific asset, liability, or fund balance.

The following object codes are generally used only by the Financial Services Office. Departmental users should not use balance sheet object codes to code source documents unless specifically instructed to do so in a policy or procedure, or by the Financial Management - Financial Services Office.


DefinitionsAssetsLiabilitiesFund Balances

Assets

Cash
8100 Equity in Pooled Cash
8101 CASH - S/T
8102 CASH - L/T
8103 Cash-Endowments
8110 Cash with State Treasurer
8111 Cash with State - CONTRA
8116 Cash with State - Collections
8117 Cash with State - Land Grant Revenue and Invested Funds
8130 Funds with Trustee _CE
8131 Funds with Trustee - ST - Short Term
8132 Funds with Trustee - LT (Long Term
8133 Reserve w/Trustee
8134 Funds with Trustee-CE (Endowments)
8135 Funds with Trustee-ST (Endowments)
8136 Funds with Trustee-ST (Plant)
8137 Funds Held by Trustee - LT Endowments
8140 Petty Cash
8141 Change Fund
8170 Investment Principal Cash Awaiting Investment
8180 Other Cash
8181 Other Cash (Endowments)
 
Investments
8200 Securities Lending - cash collateral (FSO Only)
8205 Commercial Paper Short Term (Endowments)
8206 Commercial Paper Short Term (Non-Endowments)
8208 Municipal Bonds Short Term (Endowments)
8209 Treasury Notes Short Term (Endowments)
8210 CD's - ST (Endowments)
8211 Corporate Bonds - Short Term
8212 Treasury Bills
8213 Other Government Securities
8214 Repurchase Agreements
8215 Money Market/Bond Mutual Funds
8216 State Pooled Investments
8217 Equity Mutual Funds
8218 Currencies/Volatility/Other
8219 Commodities L Funds
8220 Real Estate Investments
8221 Public Real Estate
8222 Private Real Estate
8223 Real Estate Investments (Non-Endowments)
8224 Municipal Bonds Short Term (Designated)
8225 Mortgages
8226 Mortgage / Asset Backed Securities
8227 Public Infrastructure
8228 Private Infrastructure
8229 Treasury Notes Short Term (Designated)
8230 Common Stocks
8231 Common Stocks (Plant)
8232 CD's - ST (Designated)
8234 Mortgages (Non-Endowments)
8235 International Equities
8240 Preferred Stocks
8245 CDs LT (Endowments)
8246 CDs LT (Non-Endowment)
8247 State/Muni/Foreign-Bonds (Non-Endowments)
8248 GNMA (Non-Endowments)
8250 Corporate Bonds - Long Term
8251 Corporate Bonds - Long Term (Non-Endowments)
8252 Corporate Bonds - Long Term (Plant)
8253 Corporate Bonds - Long Term (Endowments)
8255 International Fixed Income
8256 Long/Short Fixed Income
8260 US Government Agencies
8261 US Government Agencies (Plant)
8262 US Government Agencies (Endowments)
8264 Treasury Bonds and Notes (Designated)
8265 Treasury Bonds and Notes (Plant)
8266 Treasury Bonds and Notes (Endowments)
8270 State, Municipal and Foreign Bonds
8280 GNMA
8285 Royalty - Mineral or Intell Prop
8286 UAF Investment Pool Long Term
8290 Unrealized Change in Fair Value
8291 UNREALIZED CHG-S/T
8292 UNREALIZED CHG-L/T
8293 Endow Value App/Dep
8294 Unrealized Change in Fair Value (Plant)
8295 Unrealized Change in Fair Value (Endow)
8296 Endow Value App/Dep (SFAT)
 
Receivables
8310 Short-Term Notes Receivable - Oper Adv
8315 Accounts Receivable - Travel Advances
8320 Accounts Receivable - Students
8330 Accounts Receivable - General
8331 Accounts Receivable - General
8332 Accounts Receivable - General
8333 Accounts Receivable - General
8334 Accounts Receivable - Endowments
8341 Accrued Interest
8342 Purchased Interest
8343 Accrued Interest - Endowments
8344 Purchased Interest - Endowments
8350 Due from State Treasurer
8360 Letter of Credit Receivable
8370 Long Term Receivable
8380 Awards Receivable
8381 Awards Receivable - Contra
8382 Awards Receivable-Year End-FSO Only
8399 Allowances for Doubtful Accounts
Loans
8401 STUDENT LOAN REC-S/T
8402 STUDENT LOAN REC-L/T
8410 Perkins/Other Loans Made
8420 Health Professions/Other Loans Collected
8430 Temporary/Other Loans Canceled
8431 Temp/Other Loans Canceled (Pell & SEOG)
8450 Other Loans Receivable
8498 CURR-ALL DOUBT LN BL
8499 Allowance for Doubtful Loan
Inventories
8510 Inventories
8590 Allowance for Obsolete Inventory-FSO Only
Prepaid and Clearings
8600 Suspense - General
8610 Suspense - Payroll
8611 Payroll Clearing - Reissued Warrants
8612 Payroll Clearing - Employee FICA Payments
8619 Payroll Clearing - Hand-drawn Payroll Checks
8620 Other Clearings
8640 Prepaid Expenses
8650 UNDIS.P/R CHGS(HRS)
8670 Deferred Charges
Fixed Assets
8710 Land
8720 Land Improvements
8730 Buildings (assignable)
8740 Building Improvements
8749 Allowance for Depreciation - Capital Assets
8760 Equipment
8763 Federal Deliverables
8764 Deliverable
8765 Equipment - Federal Title
8766 Equipment - Other Title
8780 Library Books
8785 Art Objects
8790 Construction in Progress
 
Other Assets
8800 Other Assets
8801 Other Assets - S/T
8802 Other Assets - L/T
8810 Other Assets - Reserves
8830 Internal Loan
 
Due from Other Funds (Interfund Receivables)
8910 Due from Other Funds
8911 Due From GI Pool
8970 Due from Endowments

Liabilities

Notes Payable
9000 Notes Payable - Short-Term, One Year or Less
 
Accounts Payable
9100 Accounts Payable
9101 Accounts Payable - Agency
9110 Accounts Payable, Foreign Currency
9150 Sales Taxes Payable
9175 Unapplied Credits
9176 Unapplied Credits - Endowments
9190 Miscellaneous Payables
9191 Miscellaneous Payables - Endowments
Payroll Withholding
9200 RES. (W/H TAXES-FICA)
9210 Withholding Federal Taxes-Financial Aid
9211 Withholding Federal Taxes-Consultants
9215 RES.(W/H/ TAXES-FED.)
9220 RES.(W/H/ TAXES-STA.).
9230 RES.(W/H/ TAXES-OTHR)
9240 Withholding - Optional Retirement Plans
9241 Withholding - Retirement, ASRS and PSPRS
9244 Withholding - Retirement, Federal Employees
9245 Withholding - Tax Sheltered Annuities
9246 Withholding - Short Term Disability
9247 Withholding -Colonial Life & Disability
9248 Withholding - AETNA Life
9249 Withholding - Northwestern Nat'l Life
9250 Withholding - Federal Employees Health
9251 Withholding - Federal Employees Life
9252 Withholding - Vision Plan
9253 W/H - Credit Unions
9254 Withholding - Academic Vision Precollect - EE
9255 Withholding - Savings Bonds
9256 Withholding - Charity
9257 Withholding - Group Auto Insurance
9258 Withholding - Court Ordered Deductions
9259 Withholding - Garnishments/Levies
9260 Withholding - Academic Health Savings Account (HSA) Precollect - EE
9261 Withholding - Academic Health Precollect - EE
9262 Withholding - Academic AETNA Life Precollect - EE
9263 Withholding - Academic State Supp'l Life Precollect - EE
9264 Withholding - Academic Dental Precollect - EE
9265 Withholding - Federal Thrift Savings
9266 Withholding - Spending Account-Health
9267 Withholding - Spending Account-Dependent
9268 Withholding - Health Savings Account (HSA) Voluntary Deduction
2270 Withholding - Other
9271 Withholding - Health Insurance
9272 Withholding - Dental Insurance
9273 Withholding - Supplemental Life Insurance
92274 Withholding - Health Insurance Opposite Sex Domestic Partner
9275 Withholding - Academic Health Insurance Opposite Sex Domestic Partner
9276 Pre-Collect - Academic Health Insurance Opposite Sex Domestic Partner
9277 Withholding - Dental Insurance Opposite Sex Domestic Partner
9278 Withholding - Academic Dental Insurance Opposite Sex Domestic Partner
9279 Pre-Collect - Academic Dental Insurance Opposite Sex Domestic Partner
9280 Withholding - Vision Insurance Opposite Sex Domestic Partner
9281 Withholding - Academic Vision Insurance Opposite Sex Domestic Partner
9282 Pre-Collect - Academic Vision Insurance Opposite Sex Domestic Partner
 
Payroll Taxes Payable - Employer's Share
 
9301 FUNDS HELD FR OTH-SHORT TERM
9302 FUNDS HELD FR OTH-LONG TERM
9311 Flex Spending - ERE Code 3
9312 Flex Spending - ERE Code 4
9313 Flex Spending - ERE Code 5
9314 Flex Spending - ERE Code 7
9315 Flex Spending - ERE Code 2
9316 Flex Spending - ERE Code 6
9330 UA Liability Insurance - ERE Code 1
9331 UA Liability Insurance - ERE Code 3
9332 UA Liability Insurance - ERE Code 4
9333 UA Liability Insurance - ERE Code 5
9334 UA Liability Insurance - ERE Code 7
9335 UA Liability Insurance - ERE Code 8
9336 UA Liability Insurance - ERE Code 2
9337 UA Liability Insurance - ERE Code 6
9340 FICA
9341 Worker's Compensation Insurance
9342 Unemployment Insurance
9343 Retiree Accumulated Sick Leave Liability
9344 Retirement, State
9345 Retirement, TIAA-Vested
9346 Retirement, TIAA-Nonvested
9347 Retirement, VALIC-Vested
9348 Retirement, VALIC-Nonvested
9349 Health Insurance
9350 Health Insurance Premium, Grad Assistants
9351 Dental Insurance
9352 Life Accidental Death & Disability
9353 UA Liability Insurance
9354 Dependent Care
9355 Retirement Sick Pay
9356 Federal Thrift Savings, Employer Contributions
9357 Federal Retirement, Employer Contributions
9358 Federal Health Insurance, Employer Contributions
9359 Federal Life Ins, Employer Contributions
9360 RETIRE FIDELITY VEST
9361 RETIRE FIDELITY NONV
9362 RETIRE AETNA VESTED
9363 RETIRE AETNA NONVEST
9364 Retire., Non-Qualify
9365 Occupational Health
9366 Flex Spending - Employer
9368 Health Savings Account (HSA) Employer Contribution
9369 Deferred Compensation-Retention
9370 Retirement, Vanguard-Vested
9371 Retirement, Vanguard - NonVested
9372 Academic Health Precollect - ER
9373 Academic Dental Precollect - ER
9374 Academic Life Precollect - ER
9375 Academic Health Savings Account (HSA) Precollect - ER
9376 Academic Flex Precollect
9377 Life Accidental Death & Disability - ERE Code 3
9378 Life Accidental Death & Disability - ERE Code 4
9379 Life Accidental Death & Disability - ERE Code 5
9380 Life Accidental Death & Disability - ERE Code 7
9383 Academic Life Precollect - ERE Code 4
9384 Academic Life Precollect - ERE Code 5
9385 Academic Life Precollect - ERE Code 7
 
Reimbursements
9390 Reimbursements
 
Payroll Taxes Payable - Employer's Share (Continued)
9394 Dependent Care - ERE Code 2
9395 Dependent Care - ERE Code 3
9396 Dependent Care - ERE Code 4
9397 Dependent Care - ERE Code 5
9398 Dependent Care - ERE Code 7
 
Accruals
9410 Accrued Salaries/Wages Payable
9420 Accrued ERE Payable
9421 Accrued ERE Payable
9430 Accrued Vacation Payable
9431 Accrued Compensated Absences Non-current (FSO Only)
9440 Deferred Revenue
9441 Deferred Revenue-ST (FSO Only)
9442 Deferred Revenue-LT (FSO Only)
9443 Discount on Bonds and COPs
9444 DISC BONDS & COPS-ST
9445 DISC BONDS & COPS-LT
9446 Deferred Revenue - Plant
9447 Deferred Revenue-LT (Plant Fund Only)
9450 Deferred Cst Refund
9451 Deferred Cst Ref-ST (FSO Only)
9452 Deferred Cst Ref-LT (FSO Only)
9490 Miscellaneous Accruals
Deposits
9500 Deposits
9505 Deposits - Agency
9510 ERE Variance, Faculty Regular
9511 ERE Variance, Faculty Clinical
9512 ERE Variance, Faculty Ancillary
9513 ERE Variance, Classified Staff Regular
9514 ERE Variance, Classified Staff Temporary
9515 ERE Variance, Student Employees
9516 ERE Variance, Federal Employee
9517 ERE Variance, Graduate Assistants
9518 Graduate Assistant Tuition Remission ERE Pool
9530 LWOP, Retirees Clearing
9531 HDC Offset Clearing
9532 Direct Deposit Clearing
9533 Employee Overpay Clearing
9534 Worker's Compensation Clearing
9535 Undistributed Receipts
9536 Payroll Agency Reserve
9537 A/P, Travel Reimbursement
9538 - PSPRS Clearing
9539 Prior Tax Year Adjustment Clearing
9540 Misc. Clearing
9541 Coin and Currency Clearing
9542 Undistributed Receipts - Non Agency
9550 Credit Card Deposits
9551 Credit Card Deposits- Agency
9560 Bank Deposits
9561 Bank Deposits- Agency
9590 Federal Refundable Advance-Long Term Liab
Long-Term Debt
9600 Notes Payable - One Year or More
9601 LONG TERM DEBT - S/T
9602 LONG TERM DEBT - L/T
9610 Capitalized Leases Payable
9620 Bonds Payable
9630 Mortgages Payable
9640 SPEED Bonds Payable
Other Liabilities
9700 Obligations under securities lending (FSO Only)
9800 Other Liabilities
9810 Due to Other Funds
9811 Due to Endowment GI Pool
9815 Due to Agency Fund
Payroll Taxes Payable - Employer's Share (Continued)
9816 Retirement PSPRS - ERE Code 2
9817 Retirement PSPRS - ERE Code 3
9818 Life Accidental Death & Disability - ERE Code 2
9819 Life Accidental Death & Disability - ERE Code 6
9820 FICA - ERE Code 1
9821 FICA - ERE Code 3
9822 FICA - ERE Code 4
9823 FICA - ERE Code 5
9824 FICA - ERE Code 7
9825 FICA - ERE Code 8
9826 FICA - ERE Code 2
9827 FICA - ERE Code 6
9828 Worker's Comp - ERE Code 1
9829 Worker's Comp - ERE Code 3
9830 Worker's Comp - ERE Code 4
9831 Worker's Comp - ERE Code 5
9832 Worker's Comp - ERE Code 7
9833 Worker's Comp - ERE Code 8
9834 Worker's Comp - ERE Code 2
9835 Worker's Comp - ERE Code 6
9836 Unemploy Insur - ERE Code 4
9837 Unemploy Insur - ERE Code 5
9838 Unemploy Insur - ERE Code 7
9839 Unemploy Insur - ERE Code 2
9840 Unemploy Insur - ERE Code 6
9841 RASL - ERE Code 3
9842 RASL - ERE Code 4
9843 RASL - ERE Code 5
9844 RASL - ERE Code 7
9845 RASL - ERE Code 2
9846 RASL - ERE Code 6
9847 Retirement, State Plans - ERE Code 3
9848 Retirement, State Plans - ERE Code 4
9849 Retirement, State Plans - ERE Code 5
9850 Retirement, State Plans - ERE Code 7
9851 Retirement, State Plans - ERE Code 2
9852 Retirement PSPRS - ERE Code 4
9853 Retirement, TIAA-Vested - ERE Code 4
9854 Retirement, TIAA-Vested - ERE Code 5
9855 Retirement, TIAA-Vested - ERE Code 7
9856 Retirement, TIAA-Nonvested - ERE Code 4
9857 Retirement, TIAA-Nonvested - ERE Code 5
9858 Retirement, TIAA-Nonvested - ERE Code 7
9859 Retirement, VALIC-Vested, ERE Code 4
9860 Retirement, VALIC-Vested, ERE Code 5
9861 Retirement, VALIC-Vested, ERE Code 7
9862 Retirement, VALIC-Nonvested, ERE Code 4
9863 Retirement, VALIC-Nonvested, ERE Code 5
9864 Retirement, VALIC-Nonvested, ERE Code 7
9865 Retirement Fidelity-Vested - ERE Code 4
9866 Retirement Fidelity-Vested - ERE Code 5
9867 Retirement Fidelity-Vested - ERE Code 7
9868 Retirement Fidelity-Nonvested - ERE Code 4
9869 Retirement Fidelity-Nonvested - ERE Code 5
9870 Retirement Fidelity-Nonvested - ERE Code 7
9871 Retirement PSPRS - ERE Code 5
9872 Retirement PSPRS - ERE Code 7
9873 Retire Non-Qualify (Pres Def Comp)-ERE Code 4
9874 Health Insurance - ERE Code 3
9875 Health Insurance - ERE Code 4
9876 Health Insurance - ERE Code 5
9877 Health Insurance - ERE Code 7
9878 Health Insurance - ERE Code 8
9879 Health Insurance - ERE Code 2
9880 Health Insurance - ERE Code 6
9881 Health Savings Account (HSA) - ERE Code 2
9882 Academic Health Precollect - ERE Code 4
9883 Academic Health Precollect - ERE Code 5
9884 Academic Health Precollect - ERE Code 7
9885 Health Savings Account (HAS) - ERE Code 4
9886 Health Savings Account (HAS) - ERE Code 5
9887 Health Savings Account (HAS) - ERE Code 7
9888 Academic Health Savings Account (HAS) Precollect - ERE Code 4
9889 Academic Health Savings Account (HAS) Precollect - ERE Code 5
9890 Academic Health Savings Account (HAS) Precollect - ERE Code 7
9891 Dental Insurance - ERE Code 3
9892 Dental Insurance - ERE Code 4
9893 Dental Insurance - ERE Code 5
9894 Dental Insurance - ERE Code 7
9895 Dental Insurance - ERE Code 2
9896 Dental Insurance - ERE Code 6
9897 Academic Dental Precollect - ERE Code 4
9898 Academic Dental Precollect - ERE Code 5
9899 Academic Dental Precollect - ERE Code 7

Fund Balances

9900 Fund Balance
9910 Encumbrance-Preliminary-Reserve O/S Order
9920 Encumbrance-External-Reserve O/S Order
9930 Encumbrance-Internal-Reserve O/S Order
9940 Encumbrance-Cost Share-Reserve O/S Order
9950 Auxiliary Voucher Generated Offset
9960 Capital Asset Generated Offset
9990 Transfer Out
9995 Transfer In