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Nebraska State Accounting Manual
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Object Level of Detail Posting Edit Pre-Audit Required General Description Description
100000 3 N ASSETS
110000 4 N CASH & CASH EQUIVALENTS
110100 5 N GEN BANK ACCT-TREAS ONLY
111100 5 M GENERAL CASH Each fund in the accounting system has, at a minimum, one cash account. This general cash account will be set up automatically when each fund is established. For every debit/credit amount entered on a document the system posts an offsetting credit/debit to this account.
112100 5 PETTY CASH A sum of money set aside on an imprest basis for the purpose of making change or paying small obligations for which the issuance of a formal voucher and warrant would be too expensive and time-consuming. NOTE: This account should only be used when establishing a petty cash fund authorized by state statute or when terminating a petty cash fund.
112200 5 DEPOSITS WITH VENDORS A sum of money placed with a vendor in lieu of issuing a warrant and in advance of receiving goods or services. Generally, the goods or services are purchased frequently and are a small dollar amount. AS - Accounting reserves the right to review and approve the use of all deposits with vendors.
112290 6 AS - MATERIEL POSTAGE DEP
112300 4 CASH WITH FISCAL AGENTS
120000 4 N INVESTMENTS
121100 5 SHORT-TERM INVESTMENTS
121200 5 MEDIUM-TERM INVESTMENTS
121300 5 LONG-TERM INVESTMENTS The cash portion of a nonexpendable trust fund (principal of the fund must be maintained intact) derived from interest or dividend earnings.
121400 5 UNAMORTIZED PREMIUM/DISC The unamortized portion of investments paid for securities exceeding their face value.
122000 4 SECURITIES LENDING COLLAT
123000 4 INVESTMENTS IN JOINT VENT
130000 4 RECEIVABLE ACCOUNTS Amounts owed by others supported by an existing claim.
131100 5 TAXES RECEIVABLE
131300 5 LOANS RECEIVABLE Amounts which have been loaned to individuals or organizations external to the State. Loans to other governments should be reported separately, see account 132200.
131400 5 INVESTMENT INCOME RECEIVED
131900 5 M LOGGED RECEIPTS
132100 4 DUE FROM OTHER FUNDS Used to indicate amounts owed to a particular fund by another fund in the same government. This account includes only short-term obligations (usually less than one year).
132200 4 DUE FROM OTHER GOVERNMENT Used to reflect amounts due to the reporting government from another government. These amounts may represent grants, shared taxes, loans, and charges for services rendered by the reporting unit for another government.
132300 4 DUE FROM PRIMARY GOVERNMENT
132400 4 DUE FROM FEDERAL GOVERNMENT
132900 5 NSF ITEMS SUSPENSE
138900 4 ACCOUNTS RECEIVABLE
139000 5 ACCOUNTS RECEIVABLE
139900 5 N ACCTS. REC. (SYSTEM)
139901 6 M AR INVOICED (SYSTEM)
139902 6 AR DEPOSIT CLEARING (SYSTEM)
139903 6 M AR UNAPPLIED CASH (SYSTEM)
140000 4 N INVENTORIES
141100 5 OFFICE SUPPLIES INVENTORY
141200 5 CONSTRUCTION SUPPLIES IN
141300 5 MEDICAL SUPPLIES INVENTORY
141400 5 FUEL INVENTORY
141500 5 FOOD SUPPLIES INVENTORY
141600 5 HOUSEHOLD & INSTITUTIONAL
141700 5 AGRICULTURAL SUPPLIES
141800 5 ED & RECREATIONAL SUPPLIE
141900 5 ENG TECH & COMM SUPPLIES
142000 5 CLOTHING & APPAREL
142100 5 LABORATORY SUPPLIES
142200 5 VEHICLE & EQUIP SUPPLIES
142900 5 MISCELLANEOUS SUPPLIES
145100 5 M RAW MATERIALS
145200 5 WORK-IN-PROCESS
145300 5 M FINISHED GOODS
145400 5 INVENTORY IN TRANSIT
145500 5 M INVENTORY FOR RESALE
150000 4 N PREPAID EXPENSES
151100 5 PREPAID EXPENSES
170000 4 N FIXED ASSET COST Fixed Asset ojects are utilized by the fixed asset module. Do not use these objects for entries in the system.
170300 5 LAND
170600 5 IMPROVEMENTS TO LAND
170900 5 INFRASTRUCTURE
171200 5 BUILDINGS
171500 5 IMPROVEMENTS TO BUILDINGS
171800 5 PLANT EQUIPMENT
172100 5 HEAVY EQUIPMENT
172400 5 MACHINERY & EQUIPMENT
172700 5 LAW ENFORCEMENT & SECURITY
173000 5 FURNITURE AND OFFICE EQUIPMENT
173300 5 COMPUTER HARDWARE EQUIPMENT
173400 5 IT HARDWARE EQUIPMENT
173600 5 COMMUN. & ELECTRONIC EQUIPMENT
173700 5 IT SOFTWARE EQUIPMENT
173900 5 FIXED SITE WIRELESS COMMUNICATION
174200 5 VEHICLES & VEHICLE EQUIPMENT
174500 5 AIRCRAFT & EQUIPMENT
174800 5 LIBRARIES & MUSEUMS
175100 5 LIVESTOCK
176900 5 OTHER FIXED ASSETS
178000 5 BUILDING EQUIPMENT
180000 4 N FIXED ASSET ACCUM. DEPR. Fixed Asset ojects are utilized by the fixed asset module. Do not use these objects for entries in the system.
180900 5 ACC DEPR - INFRASTRUCTURE
181200 5 ACC DEPR - BUILDINGS
181500 5 ACC DEPR - IMP. TO BUILDING
181800 5 ACC DEPR - PLANT EQUIPMENT
182100 5 ACC DEPR - HEAVY EQUIPMENT
182400 5 ACC DEPR - MACHINERY & EQUIPMENT
182700 5 ACC DEPR - LAW ENFORC & SECURITY
183000 5 ACC DEPR - FURN AND OFFICE
183300 5 ACC DEPR - COMP. HARDWARE EQ
183400 5 ACC DEPT-IT HARDWARE EQUI
183600 5 ACC DEPR - COMMUN. & ELEC.
183700 5 ACC DEPR-IT SOFTWARE EQUI
183900 5 ACC DEPR - FIXED SITE WR CO
184200 5 ACC DEPR - VEHICLES & VEHIC
184500 5 ACC DEPR - AIRCRAFT & EQUIPMENT
184800 5 ACC DEPR - LIBRARIES & MUSEUMS
185100 5 ACC DEPR - LIVESTOCK
186900 5 ACC DEPR - OTHER FIXED ASSETS
189100 5 CONSTRUCTION IN PROGRESS
190000 4 OTHER ASSETS
200000 3 N LIABILITIES
210000 4 N ACCOUNTS PAYABLE/ACCRUED
211200 5 DUE TO VENDORS Amounts owed to individuals or organizations external to the State for which assets have been collected or held on their behalf.
211380 5 DUE TO EMPLOYEES Used in a Pension Trust Fund for public employee retirement systems reflecting amounts due to employee members of the system who have resigned or left the system prior to retirement.
211400 5 N NONRES PER SERV WHOLDING Nebraska income tax withheld from personal service payments made to nonresidents even though the individuals are not State employees.
211700 5 M REC'D - NOT VOUCHERED (SYSTEM)
211800 5 M RETAINAGE PAYABLE (AAI)
211900 5 M AAI DUE TO VENDOR (SYSTEM)
212100 4 TAX REFUNDS PAYABLE
213100 4 DUE TO GOVERNMENT Used to reflect amounts owed by the reporting government to another government.
214000 4 N DEPOSITS
214100 5 DEPOSITS Money, securities or other valuables held temporarily by the State until a specific requirement is met.This account should not be used to record revenue of the State.
215000 4 N DUE TO FUND
215100 5 DUE TO FUND Used to reflect amounts owed by a particular fund to another fund in the same government, including only short-term debts.
215800 5 NON SALES TAX COLLECTIONS
215900 5 SALES TAX COLLECTIONS
216100 5 DUE TO FUND - LONG TERM
217100 4 DUE TO COMPONENT UNITS
218100 4 OBLIGATIONS UNDER SEC LEN
219100 4 CLAIMS PAYABLE
220100 4 BONDS PAYABLE The face value of bonds issued and unpaid.
221100 4 CAPITAL LEASE OBLIGATIONS
222100 4 OBL UNDER OTHER FIN ARR
223100 4 ACCRUED COMPENSATED ABSENT
224100 4 DEFERRED REVENUE
224200 5 REVENUE FROM OTHER AGENCIES
225100 4 OTHER LIABILITIES Amount of interest advanced by the bond purchaser when the bonds were sold after the stated issue date.
300000 3 N FUND EQUITY
310000 4 INVESTMENT IN FIXED ASSET
315000 4 CONTRIBUTED CAPITAL Used in a Cash or Revolving fund to show the amount of permanent fund capital contributed to the enterprise by the government from general government revenues and resources.
320000 4 N RETAINED EARNINGS
321100 5 RESERVED RETAINED EARNIN
321200 5 UNRESERVED RETAINED EARN
330000 4 N RESERVED FUND BALANCE
331100 5 RESERVED ENCUMBRANCES
331200 5 RESERVED L-T RECEIVABLES
331300 5 RESERVED INVENTORIES/PRE
331400 5 RESERVED DEBT SERVICE
331500 5 RESERVED UNEMPL COMP BEN
331600 5 RESERVED DEF COMP BENEFI
331700 5 RSERVED ENDWOMENT PRIN
331800 5 RESERVED PENSION BENEFI
331900 5 RESERVED FUND BALANCE
340000 4 N UNRESERVED FUND BALANCE
341100 5 DESIGNATED FOR COL AND U
342100 5 DESIGNATED FOR CASH SHOR
343100 5 DESIGNATED BY AGENCY
349100 5 M UNRESERVED FUND BALANCE Revenue and Expenditure object account balances close out to this object at the close of the fiscal year. Contact State Accounting before coding any transactions to this object.
400000 3 N REVENUE
450000 4 N REVENUE - TAXES
451100 5 INDIVIDUAL INC TAX - ESTIM For use by Department of Revenue Only
451200 5 WITHHOLDING TAX For use by Department of Revenue Only
451300 5 IND INC TAX - FINAL RETURN For use by Department of Revenue Only
451400 5 FIDUCIARY TAX For use by Department of Revenue Only
451500 5 CORP INC & FRANCHISE TAX For use by Department of Revenue Only
451600 5 PARTNERSHIP INCOME TAX For use by Department of Revenue Only
452100 5 RETAILERS SALES & USE TAX For use by Department of Revenue Only
452200 5 MOTOR VEH SALES & USE TAX For use by Department of Revenue Only
452300 5 LODGING TAX For use by Department of Revenue Only
452400 5 CONSUMERS USE TAX For use by Department of Revenue Only
453100 5 AVIATION FUELS TAX
453200 5 MOTOR VEHICLE FUELS TAX
453300 5 SPECIAL FUEL TAX
453400 5 INTERST MOT CARR FUEL TAX
453500 5 SEVERANCE TAX
454100 5 ALCOHOL TAX
454200 5 TOBACCO PRODUCTS TAX
454300 5 PARI-MUTUEL WAGERING TAX
454400 5 ADMISSIONS TAX
454500 5 DOCUMENTARY STAMP TAX
454600 5 GRAIN & SEED TAX
454700 5 ENTERTAINMENT TAX
454800 5 OTHER EXCISE TAX
455100 5 BUSINESS & FRANCHISE TAX
456100 5 ESTATE TAX
456200 5 AIRLINE TAX
456300 5 CARLINE TAX
456400 5 PROPERTY TAX
460000 4 N REVENUE-INTERGOVERNMENTAL
461100 5 OPERATING FEDERAL GRANTS & CON
461200 5 FEDERAL INDIRECT COST REIMB
461300 5 PASS-THROUGH FEDERAL GRANTS
461500 5 OP GRANTS - STATE AGENCY
461600 5 OP GRANTS - LOCAL GOVERNMENT
461700 5 OP GRANTS - OTHER
463100 5 CAPITAL FEDERAL GRANTS & CON Federal grants and contributions that are restricted for capital purposes, which is defined as purchase, construct or renovate capital assets associated with a certain program. If a grant can be used for either operating or capital purposes, use the operating grant object.
463200 5 CAP GRANTS - STATE AGENCY See object 463100
463300 5 CAP GRANTS - LOCAL GOVERNMENT See object 463100
463400 5 CAP GRANTS - OTHER See object 463100
465100 5 NONGRANT REIMBURSEMENTS
470000 4 N REVENUES-SALES & CHARGES
471100 5 SALE OF SERVICES
472100 5 SALE OF SUP & MAT
472200 5 REPROD & PUBLICATIONS
473100 5 DRIVERS LICENSE FEES
473200 5 VEHICLE REGIST & PLATE FEES
473300 5 VEHICLE TITLE FEES
473400 5 TRUCK & BUS REGISTRATION
473500 5 FLEET PRORATION FEES
473900 5 OTHER VEHICLE FEES
474100 5 GENERAL BUSINESS FEES
475100 5 REGISTRATION / LICENSE FEES
475200 5 EXAMINATION FEES
476100 5 OTHER LIC PERM & FEES
480000 4 N REVENUES-MISCELLANEOUS
481100 5 INVESTMENT INCOME
481200 5 GAIN OR LOSS-SALE OF INVENTORY
481300 5 OTHER INVESTMENT REVENUE
482100 5 LAND USE REVENUE
482300 5 RIGHT OF WAY REVENUE
483100 5 HOUSING & DORM RENTAL REVENUE
483200 5 BUILDING & SPACE RENTAL
483300 5 EQUIPMENT LEASE OR RENTAL
483400 5 OTHER RENTAL REVENUE
484100 5 OPERATING DONATIONS & CON
484200 5 CAPITAL DONATIONS & CONTRIB Donations and contributions that are restricted for capital purposes, which is defined as purchase, construct or renovate capital assets associated with a certain program. If a donation can be used for either operating or capital purposes, use the operating donations object.
484300 5 TRUST PRINCIPAL
484400 5 ESCHEAT MONIES
484500 5 REIMB NON-GOVT SOURCES
484600 5 OP GRANTS NON-GOVT SOURCES
484700 5 CAP GRANTS NON-GOVT SOURCES Grants from non-government sources that are restricted for capital purposes, which is defined as purchase, construct or renovate capital assets associated with a certain program. If a grant can be used for either operating or capital purposes, use the operating grant object.
484800 5 ROYALTY REVENUE
484900 5 OTHER PRIVATE SOURCES
485100 5 FINES FORFEITS & PENALTY
486100 5 LOAN INTEREST
486200 5 CONTRIBUTIONS
486300 5 CLEARING ACCOUNT
486400 5 CASH OVER ADJUSTMENT
486500 5 MISCELLANEOUS ADJUSTMENT
486600 5 CREDIT CARD CLEARING
490000 4 N OTHER FINANCING SOURCES/USES
491300 5 SALE-SURP PROP/FIX ASSET
491301 5 DISPOSAL - PROCEEDS
491302 5 DISPOSAL - NET BOOK VALUE
491303 5 DISPOSAL - CLEARING
492100 5 BOND ISSUANCE
492200 5 PREMIUM OR DISC ON BOND
492300 5 ACCRUED INTEREST BOND IS
492400 5 PROCEEDS FROM OTHER FINANICAL
492500 5 PROCEEDS FROM CAPITAL LE
493100 5 OPERATING TRANSFERS IN
493200 5 OPERATING TRANSFERS OUT
493300 5 TRANSFERS TO COMPONENT U
500000 3 N EXPENDITURES
510000 4 N PERSONAL SERVICES
511100 5 Yes PERMANENT SALARIES-WAGES Payments to employees whose positions are permanent in nature, including full-time and part-time personnel.
511200 5 Yes TEMPORARY SALARIES-WAGES Payments to employees whose positions are temporary in nature.
511300 5 Yes OVERTIME PAYMENTS Salary and Wage payments for hours worked in excess of the standard work week.
511400 5 Yes PREMIUM PAY Premium pay, on call pay, standby pay, call back pay, out-of-class pay or other compensation as required by negotiated agreements.
511500 5 Yes SHIFT DIFFERENTIAL PAYMENT Additional remuneration for working other than primary hours.
511600 5 Yes PER DIEM PAYMENTS Remuneration in lieu of salaries for members of boards and commissions as authorized by Statute.
511700 5 Yes EMPLOYEE BONUSES A merit increase payable in a lump sum or spread out over time up to the end of the fiscal year. A bonus is not added into the employee's salary base.
511800 5 Yes COMPENSATORY TIME PAID Accumulated overtime hours that are paid at the approved rate in a subsequent pay cycle.
511900 5 Yes SUPPLEMENTAL One-time payments - Payment other than normal salaries and wages.
512100 5 Yes VACATION LEAVE EXPENSE See State Statute 81-1328 for allowable vacation leave.
512200 5 Yes SICK LEAVE EXPENSE See State Statute 81-1320 for allowable sick leave.
512300 5 Yes HOLIDAY LEAVE EXPENSE See State Statute 25-2221 & 84-1001 for allowable holidays.
512400 5 Yes MILITARY LEAVE EXPENSE NOTE: Payments for military leave in excess of 15 days per employee per calendar year are not allowed per Section 55-160 and 55-161.
512500 5 Yes FUNERAL LEAVE EXPENSE Paid time off granted to an employee to attend funerals for family members. Employees in certain bargaining units cannot have time charged to this account code.
512600 5 Yes CIVIL LEAVE EXPENSE Jury duty, disaster assistance, etc.
512700 5 Yes INJURY LEAVE EXPENSE Employees who are disabled as a result of a job related injury/disease and are eligible for workmen's compensation as determined by Workmen's Compensation Court, not to exceed five of the employee’s normal working shifts for any particular injury.
512800 5 Yes ADMINISTRATIVE LEAVE EXPENSE Requires Governor's or his designee’s approval. May not be authorized by others.
512900 5 Yes UNION ACTIVITY EXPENSE All time spent for negotiating bargaining unit agreements or for stewardship activities.
515100 5 Yes RETIREMENT PLANS EXPENSE State contributions to the various State retirement plans.
515200 5 Yes FICA EXPENSE State contributions to Medicare, Old Age, Survivor's Disability Insurance (Social Security.)
515400 5 Yes LIFE & ACCIDENT INS EXPENSE State contributions made on behalf of employee group life and accident insurance.
515500 5 Yes HEALTH INSURANCE EXPENSE State contributions made on behalf of employee group life and accident insurance.
515900 5 Yes EMPLOYEE BENEFIT EXP-UN
516100 5 Yes EMPLOYEE RELOCATION State cost of relocating permanent employees to another geographical location for the benefit of the state.
516200 5 Yes TUITION ASSISTANCE Employee reimbursement of tuition fees, if applicable upon completion of course work at a university, college, technical school, or community technical college.
516300 5 Yes EMPLOYEE ASSISTANCE PROGRAM Payments to the Department of Personnel for the Employee Assistance Program.
516400 5 Yes UNEMPLOYM COMP INS EXPENSE State contributions to the unemployment compensation plan.
516500 5 WORKERS COMP PREMIUMS Payments to the Office of Risk Management for premium assessments related to injury/disease incurred by state employees and workers' compensation assessment fees.
519100 5 OTHER PERSONAL SERV EXPENSE Payments to the Office of Risk Management for premium assessments related to injury/disease incurred by state employees and workers' compensation assessment fees.
519300 5 LEAVE WITHOUT PAY
520000 4 N OPERATING EXPENSES
521100 5 POSTAGE EXPENSE Cost of postal services, including advances for postage meter expenses, post office box rental, stamps, etc.
521300 5 FREIGHT EXPENSE Transportation costs for parcels and shipments via parcel services, shipping, and freight companies when paid to those companies only.
521400 5 OCIO CHARGES Costs for Information Technology services billed by AS - Office of the CIO. Pass through charges for acquisition of capital assets should be coded appropriately for fixed asset purposes.
521500 5 PUBLICATION & PRINT EXPENSE Expenses incurred in publishing reports and legal notices, advertising, duplication and copying services, book binding, picture framing, film processing, photographic services, etc. This account should not be used when purchasing printed materials; use account 531100.
521600 5 ANNUITY & RETIREMENT PAY
521700 5 1099 ROYALTY PAYMENTS
521800 5 CASH SHORT ADJUSTMENT To record under collections (monies received are less than receipts issued) in receipt transactions.
521900 5 Yes AWARDS EXPENSE Cost for plaques, trophies & certificates.
522000 5 1099 AWARDS
522100 5 DUES & SUBSCRIPTION EXPENSE Costs of dues, subscription, memberships, royalty fees, annual license fees, notary fees, etc.
522200 5 Yes CONFERENCE REGISTRATION Registration fee for employees attendance at a conference or similar event. An agenda is required before payment can be made.
522300 5 WARDS OF THE STATE EXPENSE All costs incurred by or for wards of the State, including inmate wages and travel. Also meals and necessities purchased by Service Area Employees.
522400 5 SUBSISTENCE Costs incurred for the benefit of the State, including subsistence and quarters for military personnel, expenses for athletic teams, training schools, etc. Also includes away from school activities paid by the State.
522500 5 Yes EMPLOYEE MOVING EXPENSE Payment of employee moving expenses direct to moving company or reimbursement to employee. Requires Director approval and a DBA. (See State Accounting General Policy #10 to identify qualified and unqualified expenses and 10.C regarding DBA.
522600 5 Yes JOB APPLICANT EXPENSE All expenses for services provided to or on behalf of a job applicant regardless to whom payment is made. Director approval required.
522700 5 Yes DEFICIENCY CLAIMS For miscellaneous claims approved by the Legislature. Requires State Claims Board approval.
522800 5 E-COMMERCE OPER EXPENSE Costs of renting web page space and related fees. Costs and fees for using online information services and data bases.
522900 5 Yes EMPLOYEE PARKING EXPENSE Spaces paid for by the Agency, generally special circumstances.
523000 5 Yes VOLUNTEER EXPENSE Expenses paid to volunteers; non-travel
523100 5 N UTILITIES EXPENSE Use the appropriate following object codes.
523201 5 NATURAL GAS Expenses for Natural Gas. Use Unit of Measure (UM) code TR (Therm) with appropriate number of units on Voucher without Purchase Order screen.
523202 5 ELECTRICITY Expenses for Electricity. Use Unit of Measure (UM) code KH (Kilowatt Hours) with appropriate number of units on Voucher without Purchase Order screen.
523203 5 WATER Expenses for Water. Use Unit of Measure (UM) code IC (Hundred Cubic Feet) with appropriate number of units on Voucher without Purchase Order screen.
523204 5 SEWER Expenses for Sewer. Use Unit of Measure (UM) code IC (Hundred Cubic Feet) with appropriate number of units on Voucher without Purchase Order screen.
523205 5 CHILLED WATER Expenses for Chilled Water. Use Unit of Measure (UM) code TH (Ton Hours) with appropriate number of units on Voucher without Purchase Order screen.
523206 5 COAL Expenses for Coal. Use Unit of Measure (UM) code TN (Ton) with appropriate number of units on Voucher without Purchase Order screen.
523207 5 PROPANE Expenses for Propane. Use Unit of Measure (UM) code GL (Gallon) with appropriate number of units on Voucher without Purchase Order screen.
523208 5 STEAM Expenses for Steam. Use Unit of Measure (UM) code MB (Million BTU) with appropriate number of units on Voucher without Purchase Order screen.
523219 5 OTHER UTILITY All utility payments not listed above.
523500 5 PROMPT PAY INTEREST Interest payments, as required by the Prompt Payment Act, for late payment to vendors. The payment of interest may be billed by the vendor for accounts not paid with 45 days (60 days for third party billings).
523600 5 INTEREST EXPENSE All other payments for the use of money, late payment of contracts, penalty payments for late payment of vendors, etc., that are not mandated by the Prompt Payment Act of 1988.
523900 5 Yes EMPLOYEE RECOGNITION Costs of supplies needed for an employee recognition: such as plates, napkins, flatware, food, drink, decorations. Must be a Recognition Plan approved by DAS-State Personnel. Costs of plaques, trophies & certificates are to be coded to 521900 AWARDS EXPENSE.
524100 5 RENT EXPENSE-LAND Costs incurred for use of land.
524600 5 RENT EXPENSE-BUILDINGS Costs of renting space for office, warehousing, permanent parking facilities (state cars only) and storage.
524700 5 RENT EXPENSE-OTHER REAL PROP Costs of renting space to hold meetings, exhibits, etc.
524900 5 RENT EXPENSE-DEPR SURCHARGE Depreciation charges assessed by the AS - Building Division under the Deferred Building Renewal Act. These charges are billed to agencies through the IBT process.
525100 5 RENT EXPENSE-OFFICE EQUIPMENT Rental of all office furniture and equipment, including copying machines.
525200 5 RENT EXPENSE-DATA PROC EQUIPMENT Rental or leasing of all electronic data processing equipment.
525400 5 RENT EXPENSE-COMM EQUIPMENT Rental or lease of communication terminal equipment or facilities from vendors other than regulated common carriers. Equipment examples would be telephones, switchboards, data modems, or other devices which are connected to the communications system.
525500 5 RENT EXPENSE-OTHER PERS PROPERTY
526100 5 REP & MAINT-REAL PROPERTY Maintenance, minor repair, and inspection fees for buildings and structures including equipment attached to the building such as furnaces, boilers, etc. Repairs and maintenance of grounds improvements such as fences, walls, sidewalks, etc. This account should be used for any amount under $100,000. Reference Capital Outlay Policy for amounts over $100,000.
527100 5 REP & MAINT-OFFICE EQUIPMENT Repairs, servicing (to include service contracts) and maintenance of office equipment, furniture, and copying machines.
527200 5 REP & MAINT-MOTOR VEHICLES Repair and maintenance services on State passenger cars, station wagons, and trucks performed by vendors, including labor, lubrication, washing, inspections, repair parts, etc. (See 538100 account series for automotive parts and supplies purchased and used by the State for State vehicles and Account 573100 for TSB vehicle rental.)
527300 5 REP & MAINT-MEDICAL EQUIPMENT Repair and maintenance service of all medical equipment.
527400 5 REP & MAINT-DATA PROCESSING Repair and maintenance service of all electronic data processing equipment.
527500 5 REP & MAINT-COMM EQUIPMENT Repair and maintenance of communications equipment owned or leased by the State. Includes actual repair and maintenance costs and cost of maintenance contracts for two-way radio equipment as well as telephone related communications equipment.
527600 5 REP & MAINT-HOUSE/INST EXPENSE Equipment used to maintain or service a building, office, or facility.
527700 5 REP & MAINT-PHOTO/MEDIA
527800 5 REP & MAINT-OTHER PROPERTY Use only for equipment that does not fit in the other Repair and Maintenance Account classifications.
527900 5 PERSONAL COMPUTER EQUIP R & M Repair and maintenance of personal computing equipment including desktops, laptops, tablets, etc. and related peripheral equipment such as monitors, printers, docking stations, keyboards, etc.
527910 5 SERVER REPAIR & MAINT Repair and maintenance of computing equipment that will be used to support multiple users (file server, print server, application server, etc.)
527920 5 MIDRANGE EQUIP REPAIR & M Repair and maintenance of midrange computing equipment used to support business applications, this platform could be an AS/400, AIX, RISC or UNIX computer.
527930 5 MAINFRAME COMPUTING EQUIP Repair and maintenance of large enterprise class computing equipment used for bulk data processing needs requiring high transaction volumes.
527940 5 DATA STORAGE EQUIP R & M Repair and maintenance of SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
527950 5 NETWORING EQUIP R & M Repair and maintenance of routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN).
527960 5 VOICE EQUIP REPAIR & MAIN Repair and maintenance of equipment used to support desktop phones, PBX, IP phones, headsets, voice response systems hardware, and fax and special language needs.
527980 5 VIDEO EQUIP REPAIR & MAIN Repair and maintenance of teleconferences and video conference hardware, cameras and recording equipment used to support these services, and TV monitors.
527990 5 RADIO EQUIP REPAIR & MAIN Repair and maintenance of handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
531100 5 OFFICE SUPPLIES EXPENSE Costs of office supplies, such as stationery, forms, paper, ink, unexposed film, desk mat, calendars, stapler, floor mats, pens, pencils, pictures, inkjet/toner cartridges, ribbons, bookends, key, batteries, books, etc. (Reference Account 532100 – NON-CAPITALIZED EQUIPMENT PURCHASES) and (Reference Account 555200 – SOFTWARE PURCHASES)
531200 5 IT SUPPLIES Supplies that are IT related but not IT Equipment or Office Supplies, including cell phone accessories.
531500 5 SUPPLIES USED FOR PRODUCTION
532100 5 NON-CAPITALIZED EQUIP PURCHASES Equipment purchases for individual items costing less than $5,000 each. For example a chair or desk. (Reference Account 531100 or 533100.)
532200 5 PERSONAL COMPUTING EQUIPM Personal computng peripheral equipment such as computer, monitors, printers, docking stations keyboards, and other accessories not meeting capitalization requirements.
532240 5 DATA STORAGE EQUIP SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
532250 5 NETWORING EQUIP Routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN)
532260 5 VOICE EQUIP Equipment used to support voice needs such as desktop phones, PBX, IP phones, headsets, voice response systems hardware, including fax and special language needs.
532270 5 WIRELESS PHONE EQUIP Cell phones, smart phones, etc.
532280 5 VIDEO EQUIP Teleconference and Video conference hardware, cameras and recording equipment used to support these services, and TV monitors.
532290 5 RADIO EQUIP Handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
533100 5 HOUSEHOLD & INSTIT EXPENSE Costs of clothing, linen, food, utensils, laundry supplies, cleaning and sanitation supplies, etc.
533900 5 FOOD EXPENSE - INSTITUTIONS Bulk food purchased for group homes, institutions, prisons, educational, or other facility
534500 5 AGRICULTURAL SUPPLIES EXPENSE
534600 5 ED & RECREATIONAL SUP EXPENSE Supplies used for educational (including training sessions and conferences) and recreational purposes such as sporting equipment, teaching aids, books, manuals, workbooks, videos, etc.
534700 5 ENG TECH & COMM SUP EXPENSE Survey and drafting supplies, communication supplies, blueprints, etc.
534800 5 CONST & MAINT SUP EXPENSE Supplies used in construction such as steel products, lumber, shop supplies, concrete products, electrical, tools, road building and repair materials, etc. used by State employees. (Reference Account 526100 for supplies including in billings from contractors and repair services.)
534900 5 MISCELLANEOUS SUP EXPENSE Use only for items that do not fit in Accounts 531100 through 534800.
535100 5 MEDICAL SUPPLIES Purchase of supplies used in treating illness or other medical treatments not included in contract Medical Services.
537100 5 LABORATORY SUP EXPENSE Chemicals and other laboratory supplies. Lab use only.
538100 5 VEHICLE & EQUIP SUP EXPENSE Costs of Vehicle and equipment supplies purchased for State vehicles.
539100 5 INDIRECT COST ALLOWANCE Charges to a grant or contract for indirect costs which have been identified for reimbursement by approved plans.
539200 5 DEBT SERVICE EXPENSE Payments on debt principal and interest. (Reference Account 548100 – ISSUANCE COSTS FOR DEBT FINANCING.)
539300 5 THIRD PARTY REIMBURSEMENTS Repayments of amounts remitted on behalf of another party and properly accounted for as a reduction of expenditures. (Reference CONC-005)
539500 5 PURCHASING CARD SUSPENSE Payments for purchases made with the State’s purchasing card. AS - Accounting debits this account when a purchasing card payment is processed. Agencies credit the account when they move the payment to the appropriate account.
539900 5 RESALE/DISTRIBUTIONS
541100 5 ACCTG & AUDITING SERVICES Contractual Services for the State Auditor and other Auditing, Accounting, and CPA firms.
541200 5 PURCHASING ASSESSMENT
541400 5 STATE ACCOUNTING ASSESSMENT
541500 5 LEGAL SERVICES EXPENSE Payments for legal services only. For payments involving other legal related items, see accounts 541600 and 541700. NOTE: Section 84-205 (5) establishes restrictions on legal services.
541600 5 GROSS PROCEEDS LEGAL EXPENSE Payments which include amounts for legal services and other expenses where the legal service expense cannot be separately determined.
541700 5 LEGAL RELATED EXPENSE Costs for miscellaneous legal expenses such as court costs, notary, appraisal fees, witness fees, sheriff summons fees, court reporters fees, etc. Does not include payments for attorney’s legal services. See also accounts 541500 and 541600. NOTE: Section 84-205 (5) establishes restrictions on legal services.
541800 5 LEGAL EXP-EMPLOYEE REIMBURSEMENT
541900 5 SETTLEMENTS
542100 5 SOS TEMP SERV - PERSONNEL Temporary personnel services expense using State of Nebraska Specialized Office Services.
542190 5 SOS TEMP SERV - IT STAFF Temporary personnel services expense using State of Nebraska Specialized Office Services.
542200 5 SOS TEMP SERV - OUTSIDE Temporary personnel services expense using an outside vendor with AS - Personnel approval. Includes work study.
542500 5 ENG & ARCH SERVICES Contracts for planning or consultation relating to Engineering and Architectural Design.
543100 5 IT CONSULTING-SOFTWARE Costs of IT consultant fees and contracts for the analysis or development of computer software.
543200 5 IT CONSULTING-HARDWARE Costs of IT consultant fees for support of hardware.
543300 5 IT CONSULTING-OTHER Contracts for other IT Consulting Services. (Reference 543100 and 543200)
543500 5 MGT CONSULTANT SERVICES Costs for management consultation studies, program services evaluations, etc.
543600 5 MEDICAL REVIEW CONSULTING Contracts regarding the review of patient care, medical services delivery, medical records, etc. by Medical professionals or Vendors using Medical professionals.
544100 5 PHYSICIAN SERVICES Contracts for Physicians providing medical care to patients or providing direct medical care services and treatment.
544200 5 NURSING SERVICES Contracts for Nurses providing medical care to patients or providing direct medical care services and treatment.
544300 5 PSYCHOLOGICAL SERVICES Contracts for Psychiatrists/Psychologists providing mental health care to patients or providing direct mental health care services and treatment.
544400 5 HOSPITAL SERVICES Contracts for Hospitals providing medical care to patients or providing direct medical care services and treatment.
544500 5 PHARMACY SERVICES Contracts with Pharmacies or Pharmacists to provide drug dispensing services at facilities or as part of a program service. Do not include the costs of drugs or medication. (Reference 535100 for Medical Supplies)
544600 5 OPTICAL SERVICES Contracts to provide eye care services to patients or medical care services and treatment.
544700 5 AUDIOLOGY SERVICES Contracts for hearing related services for patients or medical care services and treatment.
544800 5 AMBULANCE SERVICES Contracts with outside vendors to transport patients to and from hospitals and other medical facilities.
544900 5 DENTAL SERVICES Contracts with Dentists to provide dental care to patients or provide direct medical care services and treatment.
545000 5 LABORATORY SERVICES Costs of laboratory testing, research services, etc. from an outside lab.
545100 5 CITY/COUNTY HEALTH DEPARTMENT Contracts with county, city or regional health departments to provide or promote health services or administer health and other service programs that DHHS is responsible for providing in the State.
545200 5 MEDICAL ASSESSMENT SERVICES Contracts with medical professionals or vendors that assess patience treatment, medical records, or medical service program providing health services.
546800 5 VETERINARY SERVICES Contracts to provide veterinary services.
546900 5 OTHER MEDICAL SERVICES
547100 5 EDUCATIONAL/STAFF TRAINING SERVICES EXPENSE Costs of honoraria, contractual educational services and consultant training for state employees.
547300 5 INTERPRETER SERVICES Contracts for Interpreter Services.
547400 5 JUVENILE SERVICES Contracts to provide services relating to care to State Wards.
547500 5 MAILING SERVICES Mailing services from outside vendors other than postal service. (Reference Account 521100 – Postage)
548100 5 DEBT ISSUANCE CONTRACT SERVICE Covers costs such as lawyers, underwriters, and accountants. (Reference Account 539200 – Debt Service Expense)
548400 5 TRANSACTION PROCESSING SERVICE
548500 5 LAWN/LANDSCAPE/SNOW REMOVAL Contracts with outside vendors for lawn, landscaping and snow removal services.
548600 5 PEST CONTROL Contracts with exterminators and other pest control services.
548700 5 REFUSE/RECYCLING Contracts for trash hauling and recycling services. (Reference 549500)
548800 5 FIRE EXTINGUISHERS Contracts for maintenance services on fire extinguishers.
548900 5 WEED CONTROL
549100 5 LAUNDRY SERVICES Contracts for laundry and clothing cleaning services.
549200 5 JANITORIAL AND/OR SECURITY SERVICES EXPENSE Cost of janitorial, cleaning, and sanitation services, including security service contracts.
549300 5 UNIFORM SERVICES Contracts for Uniforms including care and cleaning.
549500 5 HAZARDOUS WASTE DISPOSAL Contracts for the removal and disposal of hazardous waste including assessments from State and Local Governments. (Reference 548700)
549600 5 CONSTRUCTION SERVICES Contracts for construction services on projects such as Well Driller and water projects that are not part of a State owned building or property. (Reference 526100)
554100 5 DATA SERVICES Services billed by certified providers to transport data such as public and private broadband, circuits, fiber, cable TV, etc.
554110 5 VOICE SERVICES Services billed by certified providers to provide voice services such as landlines, toll and toll free, conference call, and fax and special language.
554120 5 WIRELESS PHONE SERVICES Services billed by providers to provide wireless services.
554130 5 VIDEO SERVICES Services billed to provide video conferencing services.
554140 5 RADIO SERVICES Services billed to provide public safety/radio services such as frequency coordination, Statewide Radio System user fees.
554150 5 CABLING SERVICES Services billed to provide cabling services such as data/voice jacks, Closed Circuit TV.
554160 5 DATA CENTER HOSTING SERVI Services billed to provide data center hosting services in their data centers.
554900 5 OTHER CONTRACTUAL SERVICE Contractual service expense not specifically classified elsewhere in the 540000 account series.
555100 5 SOFTWARE RENEWAL/MAINTENANCE FEE License service fees for upgrading software or maintenance to software packages. (Reference Account 555200)
555200 5 NON-CAPITALIZED SOFTWARE Purchases of computer software, or software licenses; including operating systems, special purpose systems, and application systems. For purchases below $5,000.
555310 5 COTS LICENSE FEES (Commercial Off-The-Shelf) Dollars paid to vendor for initial acquisition and ongoing fees for software licenses.
555320 5 COTS DEVELOPMENT (Commercial Off-The-Shelf) Dollars paid to have software modified or customized.
555330 5 COTS INSTALLATION (Commercial Off-The-Shelf) Dollars paid to install and configure software.
555340 5 COTS MAINTENANCE (Commercial Off-The-Shelf) Dollars paid to maintain software at current release levels or to acquire technical support.
555410 5 CUSTOMIZED LICENSE FEES (Customized or 3rd party developed) Dollars paid for initial acquisition and on-going fees for software licenses.
555420 5 CUSTOMIZED DEVELOPMENT (Customized or 3rd party developed) Dollars paid to have 3rd party software modified or customized.
555430 5 CUSTOMIZED INSTALLATION Dollars paid to install and configure 3rd party software.
555440 5 CUSTOMIZED MAINTENANCE (Customized or 3rd party developed) Dollars paid to maintain software or to acquire technical support.
555510 5 SAAS SUBSCRIPTION FEES (Software as a Service) Amounts paid to SAAS provider for licenses to use the software product.
555520 5 SAAS IMPLEMENTATION (Software as a Service) Dollars paid to implement and configure SAAS software.
555540 5 SAAS MAINTENANCE (Software as a Service) Dollars paid to support software or to acquire technical support.
556100 5 INSURANCE EXPENSE Cost of insurance premiums for physical damage insurance on property; liability coverage, etc.
556200 5 TORT PREMIUMS Payments to the Office of Risk Management for premium assessments related to tort claims.
556300 5 SURETY & NOTARY BONDS Includes the bond fee for Notary Public when obtaining or renewing a license.
557100 5 PROPERTY TAX EXPENSE
558100 5 INVENTORIES FOR RESALE
559100 5 OTHER OPERATING EXPENSE Any miscellaneous operating expense that is not specifically classified elsewhere in the 520000, 530000 or 540000 account series.
559200 5 RET PAYS-NPERS ONLY
559300 5 LOAN PROG PAYMENTS
559400 5 RESTRICTED AGENCY USE
559421 5 LAW ENFORCEMENT - AGC 21
559433 5 LAW ENFORCEMENT - AGC 33
559464 5 LAW ENFORCEMENT - AGC 64
559500 5 LOAN PROG PAYMENTS
560000 4 N DEPRECIATION EXPENSE Depreciation ojects are utilized by the depreciation program in the fixed asset module. Do not use these objects for entries in the system.
560900 5 DEPRECIATION - INFRASTRUCTURE
561200 5 DEPRECIATION - BUILDINGS
561500 5 DEPRECIATION - IMP. TO BUILDINGS
561800 5 DEPRECIATION - PLANT EQ
562100 5 DEPRECIATION - HEAVY EQ
562400 5 DEPRECIATION - MACHINERY & EQ
562700 5 DEPRECIATION - LAW ENFORC & SEC EQ
563000 5 DEPRECIATION - FURN AND OFFICE EQ
563400 5 DEPR-IT HARDWARE EQUIP
563600 5 DEPRECIATION - COMMUN. & ELEC. EQ
563700 5 DEPR-IT SOFTWARE EQUIP
563900 5 DEPRECIATION - FIXED SITE WR COMM EQ
564200 5 DEPRECIATION - VEHICLES & VEHICLE EQ
564500 5 DEPRECIATION - AIRCRAFT & EQ
564800 5 DEPRECIATION - LIBRARIES & MUSEUMS
565100 5 DEPRECIATION - LIVESTOCK
566900 5 DEPRECIATION - OTHER FIXED ASSETS
570000 4 N Yes TRAVEL EXPENSES
571100 5 Yes LODGING Costs of all lodging accommodations incurred while traveling on State business.
571600 5 Yes MEALS - TAXABLE Expenses related to meals for individuals when not in travel status to attend official functions, conferences, hearings, and/or same day travel meal reimbursements. All are subject to being considered a taxable benefit when the value of meals received exceed $200 for a twelve-month period.
571800 5 Yes MEALS - TRAVEL STATUS Meals reimbursed while in travel status
572100 5 Yes COMMERCIAL TRANSPORTATION EXPENSE Cost of travel such as aircraft, rail, bus, taxicab, automobile rental including gasoline, etc.
573100 5 Yes STATE - OWNED TRANSPORTATION EXPENSE Cost of travel by use of State-owned aircraft, auto, etc., such as charges from a central motor pool operation.
574500 5 Yes PERSONAL VEHICLE MILEAGE EXPENSE Reimbursement for use of personal automotive, aircraft or other vehicle while traveling on State business. Includes commercial transportation in lieu of mileage. (Reference CONC-005)
574600 5 Yes CONTRACTUAL SERVICES - TRAVEL EXPENSE Must be supported by detailed receipts. Unsupported travel expenses for contractors must be coded to applicable 541100 - 554900 account series.
574700 5 Yes VOLUNTEER TRAVEL EXPENSES Travel expenses for an approved volunteer program which must be supported by detailed receipts. All other costs should be charged to 523000.
575100 5 Yes MISCELLANEOUS TRAVEL EXPENSE Any other reimbursable and incidental travel expense associated with travel, such as toll fees, parking associated with travel, etc.
580000 4 N CAPITAL OUTLAY
580300 5 LAND PURCHASES Payment for acquisition of land, right-of-ways, etc. NOTE: When purchasing a parcel of land with an existing building, use account codes 580300. When purchasing a building without a land purchase, use account codes 581200.
580600 5 IMPROVEMENTS TO LAND Costs which reflect acquisition value of permanent improvements, other than buildings, which add value to land. Includes relocation assistance.
580900 5 INFRASTRUCTURE
581200 5 PURCHASES OF EXISTING BUILDINGS Payment for purchase of existing buildings.
581500 5 IMPROVEMENTS TO BUILDINGS Costs for construction of new buildings or improvements to existing buildings, including costs of fixtures and wiring, improvements, etc.
581800 5 PLANT EQUIPMENT
582100 5 HEAVY EQUIPMENT
582400 5 MACHINERY & EQUIPMENT Tangible property of a more or less permanent nature, other than land or buildings and improvements thereon.
582700 5 LAW ENFORCEMENT & SECURITY
583000 5 FURNITURE AND OFFICE EQUIPMENT Purchases of all office equipment and furniture, items that will be inventoried may be coded here but will need to go thru fixed asset module (there are instructions for this.)
583400 5 N IT HARDWARE EQUIPMENT
583410 5 SERVER EQUIP Computing equipment that will be used to support multiple users (file server, print server, application server, virtual server, etc.)
583420 5 MIDRANGE COMPUTNG EQUIP Midrange computing equipment used to support business applications, this platform could be an AS/400, AIX, RISC or UNIX computer.
583430 5 MAINFRAME COMPUTING EQUIP Large enterprise class computing equipment used for bulk data processing needs involving high transaction volumes.
583440 5 DATA STORAGE EQUIP SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
583450 5 NETWORKING EQUIP Routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN)
583460 5 VOICE EQUIPMENT Equipment used to support voice needs such as PBX, IP phones, voice response systems hardware, including tax and special language needs.
583470 5 PERSONAL COMPUTNG EQUIP Personal computing equipment including desktops, laptops, tablets, etc. and related peripheral equipment such as monitors, printers, docking stations, keyboards, etc. meeting capitalization requirements.
583480 5 VIDEO EQUIP Teleconference and Video conference hardware, cameras and recording equipment used to support these services, and TV monitors.
583490 5 RADIO EQUIP Handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
583600 5 COMMUNICATIONS & ELECTRONIC EQUIPMENT Purchase of such items as telephones, switchboards, data modems, telephone answering devices or other communications terminal equipment designed to be connected to the communications system. Also two-way radio equipment, radio control consoles, radio receiving equipment and communications test equipment.
583700 5 N IT SOFTWARE EQUIPMENT
583710 5 COTS LICENSE FEES (Commercial Off-The-Shelf) Dollars paid to vendor for initial acquisition and ongoing fees for software licenses.
583720 5 COTS DEVELOPMENT (Commercial Off-The-Shelf) Dollars paid to have software modified or customized.
583730 5 COTS INSTALLATION (Commercial Off-The-Shelf) Dollars paid to install and configure software.
583760 5 CUSTOMIZED LICENSE FEES (Customized or 3rd party developed) Dollars paid to vendor for initial acquisition of software licenses.
583770 5 CUSTOMIZED DEVELOPMENT (Customized or 3rd party developed) Dollars paid to have 3rd party software modified or customized.
583780 5 CUSTOMIZED INSTALLATION (Customized or 3rd party developed) Dollars paid to install and configure 3rd party software.
583900 5 FIXED SITE WIRELESS COMMUNICATION
584200 5 VEHICLES & VEHICLE EQUIPMENT Purchase of passenger car (including station wagons, passenger vans and light trucks). All purchases of passenger cars must have TSB approval.
584500 5 AIRCRAFT & EQUIPMENT
584800 5 LIBRARIES & MUSEUMS Purchases of items which become a permanent part of a library or museum.
585100 5 LIVESTOCK
586900 5 OTHER FIXED ASSETS Purchase of food service, janitorial, and household and institutional equipment and furniture.
587000 5 OTHER CAPITAL OUTLAYS
587400 5 MASTER LEASE
587500 5 CIP - IMPROVEMENT TO BUILDING
587550 5 IT PROJECTS IN PROGRESS Used to accumulate costs related to a specific capital asset project.
587600 5 HANGAR ADVANCES
587700 5 FUEL STORAGE ADVANCES
587800 5 NE LIBRARY COMMISSION
588000 5 N UNIVERSITY FIXED ASSETS
589000 5 DONATED FIXED ASSETS
590000 4 N GOVERNMENT AID
591100 5 AID TO LOCAL GOVERNMENTS
591200 5 1099-AID TO LOCAL GOVERNMENTS
592100 5 ASSISTANCE TO/FOR INDIVIDALS
592200 5 1099-AID TO/FOR INDIVIDUALS
592500 5 1099 MEDICAL SVCS - INDIV
593100 5 GRANTS
594100 5 SUBRECIPIENT PAYMENT-SEFA Record federal grant payments to sub receipients in this object, unless your agency has another method to capture and report these payments.
595100 5 CONTRACTUAL AID
599100 5 OTHER GOVERNMENT AID
599200 5 1099-AID-SERVICES
599300 5 1099-AID-INCOME
599400 5 1099-AID-RENT
599500 5 1099-AID-MEDICAL
599900 4 N CONVERTED EXPENDITURES
599999 5 CONVERTED EXPENDITURES
800100 4 ERROR SUSPENSE (SYSTEM)
814000 4 N INVENTORY ADJUSTMENTS
814100 5 ACQUISITIONS
814200 5 ISSUES, TRANSFERS, ADJUSTMENTS
814300 5 ZERO BALANCE ADJUSTMENTS
814400 5 AVERAGE COST ADJUSTMENTS
815000 4 N MANUFACTURING ACCOUNTS
815100 5 COST OF GOODS SOLD
815200 5 DIRECT LABOR
815300 5 OVERHEAD COSTS
840000 4 TSB W/O BILLING
841000 5 BILLING ENTRIES
850000 4 BLDG W/O MAINTENANCE
851000 5 BLDG MAINTENANCE
865000 4 N MISCELLANEOUS ADJUSTMENTS
865100 5 MISCELLANEOUS ADJUSTMENTS