Chart of Account References

Related Plant Funds

Transfers from these Funding Sources: Should be Transferred into these Plant Funds:
O&M - unrestricted 7013
Other unrestricted 7344
Restricted (non-sponsored) 7312

Area Designations
Area designations will be the same in these plant funds as in current funds. Organization numbers are selected by the requesting college or department, except all O&M funds will have the same organization designation (org 3097). For example, if area 558 transfers resources from fund 1003 into the equipment replacement/reserve fund, the account string would be 7013-558-XXXX. If the transfer is from fund 1198, the account string would be 7344-558-XXXX.

All accounts set up within these funds will be "FY" (fiscal-year) accounts rather than "MY" (multi-year) accounts typically used by the plant fund. This will ensure the receipt of all reports associated with fiscal year accounts such as the UA 821. All accounts in the plant fund have a default function code 9960.

Transfer Codes
Transfers between two equipment replacement/reserve accounts in the same fund may be accomplished through the use of non-mandatory transfers (5980 & 9980).

Unique transfer codes were created specifically so that units could budget for the annual transfer of funds from current to the equipment replacement/reserve funds.

Transfer-out from current to plant fund 9988-10 equipment replacement/reserves
Transfer-in to plant from current fund 5988-10 equipment replacement/reserves

Object Codes
Equipment 8200
Computer Equipment 8210


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Updated: July 10, 1998