GENERAL ACCOUNTING

Unrestricted Net Assets

Education and General

10 - Undesignated operating centers
12 - Undesignated T&E centers
14 - Faculty Incentive Funds
15 - Research Incentive Funds
16 - Return on Recovery
17 - Patent centers

18 - Clinical Faculty Practice Plans
19 - Medical School TUHS Clinical Support

51 - Deans and other department funds where original source was from contributions
53 - Dean and other department funds where the source is income from board designated long-term investments or endowments where broad restrictions on use allow the funds to be expended within the current year

Exchange Transactions - Cost reimbursement grants and contracts - no net asset effect: any excess balance is reflected as a liability

3X - Federal
(Note: Federal Pell Grants will be reclassified off the books to agency transactions.)
40 - Federal Sub-contracts
42 - State
43 - Local
44-49 - Private
55 - Other sponsored program (no financial reporting)

80 - Designated funds plant acquisitions and capital budgeting
83 - Designated for renewal and replacement

85 - Designated for retirement of indebtedness

65 - Designated for student loans (including institutional share of federal programs)
87 - Net fixed assets (University)
88 - Net fixed assets (Commonwealth)

74 - Board designated net assets from operating funds for long-term investments. Yield will post to 53 Center.
76 - Quasi-endowments from operating budget

Temporarily Restricted Net Assets

Externally Sponsored Activities

21 - Contributions other than capital where use is narrowly restricted or use spans longer than one year
23 - Department funds where use is narrowly restricted or spans longer than one year and the source is from income generated from endowments

24 - Voluntary Health Organization - contributions other than capital where use is narrowly restricted or spans longer than one year and requires financial reporting
26 - Industry - contributions other than capital where use is narrowly restricted or spans longer than one year and requires financial reporting
27 - Foundations - contributions other than capital where use is narrowly restricted or spans longer than one year and requires financial reporting
29 - Other - contributions other than capital where us is narrowly restricted or spans longer than one year and requires financial reporting
63 - Student loans where use is narrowly restricted. (those not unrestricted or permanently restricted, i.e.: law foundation)

81 - contributions and endowment income where use is narrowly restricted or use spans longer than one year for capital purposes

71 - Donor restricted endowments with time restriction based on donor's lifetime
77 - Donor restricted endowments with time and narrowly restricted purpose
89 - Donor restricted property, plant and equipment assets

Permanently Restricted Net Assets

Externally Sponsored Activities

66 - Student loans where use is narrowly restricted and or terms of contribution stipulate that the corpus cannot be invaded for any purpose such as bad debts

72 - True endowment where donor has stipulated that corpus be held in perpetuity (also included are trust funds held by others).
73 - Donor-restricted endowments with time restrictions based on a donor's lifetime and the intention of eventually becoming a true endowment.

Agency Activity

90 - Agency
61 - Federal Perkins loans
62 - Federal Health Profession loans

NOTE: Although set up as centers to facilitate accounting, any net balance will be reflected as liability.