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

3.01 Balance Sheet Listing

Policy Owner:  Financial Management


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.



Definitions
AssetsLiabilitiesFund Balances


 

Assets

Cash
8100 Equity in Pooled Cash
8101 Cash - Short Term
8102 Cash - Long Term
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 - Short Term
8132 Funds with Trustee - Long Term
8134 Funds with Trustee - CE (Endowments)
8135 Funds with Trustee - Short Term (Endowments)
8136 Funds with Trustee - Short Term (Plant)
8137 Funds Held by Trustee - Long Term (Endowments)
8140 Petty Cash
8141 Change Fund
8170 Investment Principal Cash Awaiting Investment
8180 Other Cash
 
Investments
8205 Commercial Paper - Short Term (Endowments)
8208 Municipal Bonds - Short Term (Endowments)
8209 Treasury Notes - Short Term (Endowments)
8210 CD's - Short Term (Endowments)
8211 Corporate Bonds - Short Term
8212 Treasury Bills
8213 US Government Agencies - Short Term
8214 Repurchase Agreements - FSO Only
8215 Money Market/Bond Mutual Funds (Endowments)
8217 Equity Mutual Funds
8219 Commodities
8220 Real Estate Investments
8222 Private Real Estate
8223 Real Estate Investments (Non-Endowments) - FSO Only
8224 Municipal Bonds Short Term (Designated)
8225 Mortgages (Endowments)
8226 Mortgage / Asset Backed Securities
8228 Private Infrastructure
8229 Treasury Notes - Short Term (Designated)
8230 Common Stocks (Endowments)
8231 Common Stocks (Plant)
8232 CD's - Short Term (Designated)
8235 International Equity
8240 Preferred Stocks
8241 International Securities - Short Term
8242 International Securities - Long Term
8245 CDs - Long Term (Endowments)
8246 CDs - Long Term (Non-Endowment)
8247 State/Muni/Foreign-Bonds (Non-Endowments)
8250 Corporate Bonds - Long Term
8251 Corporate Bonds - Long Term (Non-Endowments)
8253 Corporate Bonds - Long Term (Endowments)
8255 International Fixed Income
8256 Long/Short Fixed Income
8259 US Government Agencies - Short Term (Plant)
8260 US Government Agencies
8261 US Government Agencies - Long Term (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
8285 Royalty - Mineral or Intellectual Property
8286 UAF Investment Pool - Long Term (Endowments)
8290 Unrealized Change in Fair Value - FSO Only
8291 Unrealized Change - Short Term - FSO Only
8292 Unrealized Change - Long Term - FSO Only
8293 Endow Value App/Dep - FSO Only
8294 Unrealized Change in Fair Value (Plant) - FSO Only
8295 Unrealized Change in Fair Value (Endowments) - FSO Only
 
Receivables
8310 Short Term Notes Receivable - Operational Advance
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 - FSO Only
8380 Awards Receivable
8381 Awards Receivable - Contra
8382 Awards Receivable-Year End-FSO Only
8399 Allowances for Doubtful Accounts
 
Loans
8401 Student Loan Receivable - Short Term
8402 Student Loan Receivable - Long Term
8410 Perkins/Other Loans Made
8420 Health Professions/Other Loans Collected
8430 Temporary/Other Loans Canceled
8450 Other Loans Receivable
8498 Current-All Doubt Loan Balance
8499 Allowance for Doubtful Loan Balances
 
Inventories
8510 Inventories
8590 Allowance for Obsolete Inventory-FSO Only
 
Prepaid and Clearings
8600 Suspense - General
8610 Suspense - Payroll
8619 Payroll Clearing - Hand-drawn Payroll Checks
8620 Other Clearings
8640 Prepaid Expenses
 
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 - Short Term
8802 Other Assets - Long Term
8810 Other Assets - Reserves
8830 Internal Loan
 
Due from Other Funds (Interfund Receivables)
8910 Due from Other Funds
8911 Due From GI Pool - FSO Only
8969 Deferred Employer Contribution to Pension - FSO Only
8970 Deferred Otfl Resources Pension - FSO Only
8990 Deferred Loss on Refunding (Plant) - FSO Capital Finance Only
 

Liabilities

9000 Notes Payable - Short-Term
9100 Accounts Payable
9110 Accounts Payable, Foreign Currency
9150 Sales Taxes Payable
9155 Sales Taxes Payable - Out of State - FSO Only
9175 Unapplied Credits
9177 Unapplied Credits - Student
9190 Miscellaneous Payables
9191 Miscellaneous Payables - FSO Only (Endowments)
 
Payroll Withholding - FSO Only
9210 Withholding Federal Taxes-Financial Aid
9211 Withholding Federal Taxes-Consultants
9215 Withholding Taxes - Federal
9235 Withholding - UAHN Medical
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
9270 Withholding - Other
9271 Withholding - Health Insurance
9272 Withholding - Dental Insurance
9273 Withholding - Supplemental Life Insurance
9274 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 - FSO Only
9301 Funds Held for Others - Short Term
9302 Funds Held for Others - 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
 
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 - Short Term - FSO Only
9442 Deferred Revenue - Long Term - FSO Only
9443 Discount on Bonds and COPs
9444 Disc Bonds & COPs - Short Term (Plant) -  FSO Only
9445 Disc Bonds & COPs - Long Term (Plant) - FSO Only
9446 Deferred Revenue (Plant) - FSO Only 
9447 Deferred Revenue - Long Term  (Plant)
 
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
9519 Graduate Assistant Tuition Remission DB
9520 ERE Variance, Employee Full-Benefit
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
9540 Misc. Clearing
9542 Undistributed Receipts - Non Agency
9550 Credit Card Deposits
9551 Credit Card Deposits- Agency
9560 Bank Deposits
9561 Bank Deposits- Agency
 
Long-Term Debt
9600 Notes Payable - One Year or More
9601 Long Term Debt - Short Term
9602 Long Term Debt - Long Term
9610 Capitalized Leases Payable
9620 Bonds Payable
9640 SPEED Bonds Payable
9650 Capital Commitments -  Short Term - FSO Only
9655 Capital Commitments -  Long Term - FSO Only
9709 Net Pension Liability - Short Term -  FSO Only
9710 Net Pension Liability - Long Term -  FSO Only
 
Other Liabilities
9800 Other Liabilities
9810 Due to Other Funds
9811 Due to Endowment GI Pool - FSO Only
 
Payroll Taxes Payable - Employer's Share (Continued) - FSO Only
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