BFS General LedgerCOA Tree Report

ReportId: UCGLTREE

Run Date Time: 2021-10-02-20.05.03.000000

Report : Chartfield Report

Tree : BFS_ACCOUNT

As of : 2021-10-02

|<--------------------Tree Level Details-------------------->|

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BALSHEET - Balance Sheet Accounts

ASSETS - Assets

159XX - Deferred Outflows

15900 - 15999

15900 - DO-Loss on Debt Refund-Capital

15950 - DO-Asset Retirement Obligation

10XXX - Cash

100XX - Cash - Bank Accounts

10000 - 10099

10000 - Cash-Receipts-BofA-Credit Card

10001 - Cash-Receipts-BofA-Cash, Check

10003 - Cash-Receipts-Mellon-ACH

10012 - Cash-Disb-WF-Accounts Payable

10015 - Cash-Disb-WF-Emergency Loans

10018 - Cash-Disb-Mellon-A/P-EFT

10019 - Cash-Disb-BofA-Wire/FX

10020 - Cash-Frgn-Bnq de Plyns-Oprtng

10022 - Cash-Frgn-Ntnl BK of Grc-Oprtn

10023 - Cash-Frgn-Ntnl BK of Grc-Svngs

10026 - Cash-Frgn-Emporiki Bank

10032 - Cash-Frgn-Chile-Chilean Pesos

10033 - Cash-Frgn-UniCredit Bank-Italy

10034 - Cash-Frgn-Chile2-Chilean Pesos

101XX - Cash - Petty Cash

10100 - 10199

10100 - Cash-Petty Cash-General

10110 - Cash-Petty Cash-Change Funds

10120 - Cash-Petty Cash-Human Subject

10130 - Cash-Petty Cash-Bank Change Fd

10140 - Cash-Petty Cash-Foreign

102XX - Cash-Fund Balancing

10200 - 10299

103XX - Cash-Escrow/Trustee

10300 - 10399

11XXX - Investments

110XX - University Investments

11000 - 11099

111XX - Trustee Investments

11100 - 11199

11102 - Invstmt Held by Mgmt Companies

12XXX - Accounts Receivable

120XX - State of Cal Receivables, Net

12000 - 12099

12000 - A/R State Approp-Operating

121XX - U.S Government Receivables,Net

12100 - 12199

12103 - A/R U.S. Govt Grants-Stdt Aid

12108 - A/R U.S. Govt Pell Grants

12109 - A/R U.S. Financing Appro BABs

122XX - Auxil & Svc Enter Recvs, Net

12200 - 12299

12200 - A/R Auxiliaries & Svc Enterpri

12250 - Allow for Doubt Accts-Aux & SE

123XX - Other Receivables, Net

12300 - 12399

12301 - A/R BFS Returned Checks

12303 - BFS A/R

12311 - A/R Campus Solutions

12331 - A/R Private Gifts & Endowments

12333 - A/R Pledges-Noncurrent

12334 - A/R Pledges-Allow for Uncoll-N

12335 - A/R Pledges-Discount-Noncurren

12340 - A/R Payroll Clearing

12350 - A/R Agencies

12351 - A/R CS 3rd Party Orgs

12360 - A/R Other

12361 - A/R Other Returned Checks

12364 - A/R UNEX Sundry Debtor

12370 - Accrued Receivables (Unbilled)

12380 - A/R Contra (Unapplied Cash)

12390 - Allow for Doubtful Accts-Other

12391 - A/R-Other-Gifts/Pledges-Allowa

12393 - BFS Allow for Doubtful Accts

12700 - 12799

124XY - A/R-Investment Income

12400 - 12499

125XX - A/R-Other-Student Tuition&Fees

12500 - 12599

12590 - Allow for Doubtful - Tui & Fee

126XX - A/R-Other-Educ Activities

12600 - 12649

126YY - A/R-Educ Activities-Allow

12650 - 12699

12650 - Allowance-Doubtful Accts-Educ

13XXX - Due From Other Funds

130XX - Intrafund Receivables

13000 - 13099

131XX - Interfund Receivables

13100 - 13199

14XXX - Inventories

140XX - General Inventories

14000 - 14099

14000 - General Inventories

141XX - Auxil & Svc Enter Inventories

14100 - 14199

14100 - Aux & SE Inventories

14110 - Aux & Svc Enter Work-in-Proces

15XXX - Other Assets

150XX - General Other Assets

15000 - 15099

15000 - General Prepayments

15001 - Travel & Other Advances

15010 - General Deferred Charges

15090 - General Other Assets-Noncurren

151XX - Auxil & Svc Enter Other Assets

15100 - 15199

152XX - Deferred Cost of Issuance

15200 - 15299

16XXX - Notes Receivable

160XX - Notes Receivable-Noncurrent

16000 - 16099

16000 - Notes Receivable-LT Loans

16001 - N/R Fed Loan-Advanced to Stdnt

16002 - N/R Fed Ln-Prin Assigned to US

16003 - N/R Fed Loan-Prin Cncl-Tch/Mil

16004 - N/R Fed Ln-Prin Cncl-Subj Mttr

16005 - Notes Receivable-In-Transit

16006 - N/R Fed Ln-Prin Cncl-Othr Tch

16007 - N/R Fed Ln-Prin Cncl-Mil Svc

16008 - N/R Fed Ln-Prin Cncl-Vlntr Svc

16009 - N/R Fed Ln-Prin Cncl-Law Enfrc

16012 - N/R Fed Ln-Prin Cncl-Child/Fam

16013 - N/R Fed Ln-Prin Cncl-Nurse/Med

16014 - N/R Fed Ln-Prin Cncl-Attorney

16015 - NR-Campus-LT Loan Recordkeepin

16016 - N/R Fed Ln-Prin Cncl-Death/Dis

16017 - N/R Fed Ln-Prin Cncl-Bnkruptcy

16018 - N/R Fed Ln-Prin Cncl-Pre-K Stf

16019 - N/R Fed Ln-Prin Adjmt-Other

16020 - Notes Receivable-ST Housing

16040 - Notes Receivable-Ford Direct

16041 - N/R Fed Ln-Prin Cncl-Spch/Path

16042 - N/R Fed Ln-Prin Cncl-Disabi/VA

16049 - NR-Noncurrent Contra YE Reclas

16061 - N/R Fed Loan-Principal Collect

16090 - Allowance for Doubtful Notes

161XX - Notes Receivable-Current

16100 - 16199

16100 - Current Portion of N/R-Loans

16110 - Current Portion of N/R-Collect

16120 - Cur Portion of Mort Rec-Loans

16130 - Current Portion of M/R-Collect

16140 - Curr Portion of N/R-Allowance

19XXX - Capital Assets

190XX - Real Estate

19000 - 19099

19000 - Real Estate

19001 - Real Estate - New Increment

19002 - Real Estate - Disposal

19003 - Real Estate-Inter-Camp Trf Out

19004 - Real Estate-Inter-Camp Trf In

19005 - Real Estate-Trf/Adj w/i Campus

19006 - Real Estate-Imprmt Book Value

19007 - Real Estate-Cap Int Earnings

191XX - Buildings & Structures, Net

19100 - 19199

19100 - Buildings & Structures

19101 - Bldg & Struc - New Increment

19102 - Bldg & Struct - Disposal

19103 - Bldg & Struc-Intercamp Trf Out

19104 - Bldg & Struct-Intercamp Trf In

19105 - Bldg & Struct-Trf/Adj w/i Camp

19106 - Bldg & Struc-Imprmt Book Value

19107 - Bldg & Structure-Cap Int Earn

19110 - Bldg & Structure-SCA

19111 - Bldg & Struc-New Increment-SCA

19112 - Bldg & Struct - Disposal-SCA

19113 - Bldg & Str-Intrcmp Trf Out-SCA

19114 - Bldg & Stru-Intrcmp Trf In-SCA

19115 - Bldg & Str-Trf/Adj w/i Cmp-SCA

19116 - Bldg & Str-Imprmt Bk Value-SCA

19190 - Accum Depreciation - Buildings

19191 - Accum Deprec- Bldg SCA

192XX - General Improvements, Net

19200 - 19299

19200 - General Improvements

19201 - Gen Imprvmt - New Increment

19202 - Gen Imprvmt - Disposal

19203 - Gen Imprv-Intercam Trf Out

19204 - Gen Imprv-Intercam Trf In

19205 - Gen Imprvmt - Trf/Adj w/i Camp

19206 - Gen Improvmt-Imprmt Book Value

19207 - Gen Imprvmt-Cap Int Earnings

19210 - General Improvement-SCA

19211 - Gen Imprvmt-New Increment-SCA

19212 - Gen Imprvmt - Disposal-SCA

19213 - Gen Imprv-Intercam Trf Out-SCA

19214 - Gen Imprv-Intercam Trf In-SCA

19215 - Gen Imprvmt-Trf/Adj wi Cmp-SCA

19216 - Gen Improvmt-Imprmt BV-SCA

19290 - Accum Depreciation-Gen Imprvmt

19291 - Accum Deprec- Gen Impr SCA

193XX - Fixed Equipment, Net

19300 - 19399

19300 - Fixed Equipment

19301 - Fixed Equip - New Increment

19302 - Fixed Equip - Disposal

19303 - Fixed Equip-Intercamp Trf Out

19304 - Fixed Equip-Intercamp Trf In

19305 - Fixed Equip-Trf/Adj w/i Campus

19306 - Fixed Equip-Imprmt Book Value

194XX - Other Equipment, Net

19400 - 19499

19430 - Other Equipment

19435 - Accum Depreciation-Other Equip

195XX - Infrastructure Assets, Net

19500 - 19599

19540 - Infrastructure

19541 - Infrastructure - New Increment

19542 - Infrastructure - Disposal

19543 - Infrastructure-Intercam Tf Out

19544 - Infrastructure-Intercam Trf In

19545 - Infrastructure-Trf/Adj w/i Cam

19546 - Infrastruc-Imprmt Book Value

19547 - Infrastructure-Cap Int Earning

19590 - Accum Deprec-Infrastructure

196XX - Libraries & Collections

19600 - 19699

19600 - Library Material & Collections

19601 - Lib Mtrl & Cllct-New Increment

19602 - Lib Mtrl & Cllct-Disposal

19605 - Lib Mtrl & Cllct-Tsf/Adj w/i C

19610 - Lib Rare Bks & Rare Bk Collect

19620 - Special Collections-Excl Lib

19690 - Accum Deprec-Libr Mtl & Collec

197XX - Construction In Progress

19700 - 19799

19700 - CIP-Site Clearance

19710 - CIP-Construction

19720 - CIP-Exterior Utilities

19730 - CIP-Movable Equipment

19731 - CIP-Movable Equip-Cap (Contra)

19740 - CIP-Site Development

19750 - CIP-Consultant Fees

19760 - CIP-Facilities Management

19770 - CIP-Survey/Tests/Plans/Specs

19780 - CIP-Special Items

19785 - CIP-Capitalized Interest Earni

19790 - CIP-Budget

19791 - CIP-Budget-Capitaliza (Contra)

19795 - CIP-General (Summary)

19796 - CIP-General-Capitaliz (Contra)

19799 - CIP-Clearing/Non-capitalizable

198XX - Software

19800 - 19899

19800 - Software Projects > $5M

19801 - Software Proj > $5M-New Increm

19802 - Software Proj > $5M-Disposal

19805 - Software Proj > $5M-Tsf/Adj Ca

19810 - Software <= $5M

19811 - Software <= $5M-New Increment

19812 - Software <= $5 M-Disposal

19815 - Software <= $5M-Tsf/Adj w/i Ca

19820 - Software Development In-Progre

19821 - Software WIP-Sal/Wage/Benefits

19822 - Software WIP-Professional Fees

19823 - Software WIP-Movable Equipment

19824 - Software WIP - Licenses

19825 - Software WIP - Maintenance

19826 - Software WIP - Other Costs

19880 - Accum Deprec-Software> 5M

19890 - Accum Deprec-Software< 5M

199XX - Intangible Assets

19900 - 19999

19900 - Intangible Assets

19910 - Cap & Trade Credits

19911 - Cap & Trade Credit-Impairment

19990 - Accum Deprec-Intangible Assets

LIABILITIES - Liabilities

239XX - Deferred Inflows

23900 - 23999

23930 - Deferred Inflow - SCA

20XXX - Accounts Payable

200XX - General Accounts Payable

20000 - 20099

20000 - Accounts Payable-BFS

20001 - Accounts Payable-Sales Tax

20002 - Accounts Payable-BFS-Use Tax

20009 - Accounts Payable-Other

20010 - A/P-Contractor Retention

201XX - Auxillary & Svc Enterprise Pay

20100 - 20199

202XX - CL-A/P-Capital Assets

20200 - 20299

20200 - Capital Asset Accounts Payable

203XX - A/P-Scholarships&Fellowships

20300 - 20399

20301 - BFS A/R Refunds

20302 - A/P CS Refunds

204XX - A/P-Controlled Disb-Payroll

20400 - 20499

205XX - A/P-Controlled Disb-Other

20500 - 20599

20500 - Controlled Disb-Other A/P

21XXX - Due To Other Funds

210XX - Intrafund Payables

21000 - 21099

212XX - Interfund Payables

21200 - 21299

21200 - Interfund Payables

22XXX - Accrued Compensation

220XX - Accrued Salary Liabilities

22000 - 22099

22001 - Biweekly Accrued Salary & Ben

22014 - PR Cancelled Checks-non-Fed Fd

22015 - PR Cancelled Checks-Fed Funds

222XX - Employee Tax Deductions

22200 - 22299

22200 - Federal Income Tax Deductions

22202 - N/R Alien Fed Tax Deductions

22203 - OASDI Deductions

22204 - Medicare Deductions

22221 - California Tax Deductions

22222 - California N/R Tax Deductions

223XX - Employee Insurance Deductions

22300 - 22399

224XX - Employee Retirement Deductions

22400 - 22499

225XX - Employee Labor Union Deduction

22500 - 22599

22599 - Other Employee Labor Union Ded

226XX - Employee Other Deductions

22600 - 22699

22611 - UCB Donation Deduction

22615 - Transit Deduction

227XX - Employer Insurance Liabilities

22700 - 22799

228XX - Employer Retirement Liabilitie

22800 - 22899

229XX - Employer Other Liabilities

22900 - 22999

22902 - Emplyr OASDI Liability

22903 - Emplyr Medicare Liability

22941 - Vacation Liability

22942 - Compensatory Time Liability

22944 - Vacation Liability-Noncurrent

22946 - Vacation Leave Assessment Liab

22950 - Employer Assessmt Liab to UCRP

22951 - Emplyr Contrb Trsfr to UCRP

22960 - Employer Liability to UC RHBP

22961 - Emplyr Cntrb Trsfr to UC RHBP

23XXX - Other Liabilities

230XX - General Deposits & Other Liabi

23000 - 23099

23000 - Ticket Sale Deposits

23001 - Key Deposits

23003 - Other Registration Deposits

23004 - SIR CS Fee Deposits

23009 - Other Deposits-General

23011 - GAEL Liability

23014 - Research Subj Inst Issue PayCd

23080 - Pollution Remedi Liability

23090 - Other Accrued Liabilities

23091 - Escheatment Liability

231XX - Aux & Svc Ent Dpsts & Other Li

23100 - 23199

23100 - Residence Room Deposits

23190 - Other Aux & Svc Enter Accrued

232XX - General Deferred Revenue

23200 - 23299

23200 - Unearned Revenues-General

23210 - Unearned Revenues-Tuition/Fees

23250 - Unearned Revenues - C&G

233XX - Aux & Svc Ent Deferred Revenue

23300 - 23399

23300 - Unearned Revenues-Aux/Svc Ent

234XX - Clearing Accounts

23400 - 23499

23406 - Federal Express Clearing

23411 - Prcrmnt Card Clearing-US Bank

23413 - Travel Clearing (Connexxus)

23415 - BFS Procard Clearing

23416 - BFS AR Cash Clearing

23418 - BFS Customer Payment Clearing

23419 - BFS AR Clearing

23425 - LT Loans Cash Receipts Clrng

23426 - LT Loans Unapplied/Refund Clrg

23429 - E-Check Receipts Clearing

23433 - CS Cash Receipts Clearing

23434 - Campus Solutions Clearing

23440 - Fee Remission Clearing

23450 - Private Gifts Clearing

23451 - Private Gifts-Returned Cks Cle

23452 - UR Gift Fund Clearing

23454 - EFA Invoicing Clearing

23456 - C&G Revenue Clearing

23461 - Payroll Clearing - UC Path

23466 - Payment Plus Clearing-US BanK

23470 - Misc Receipts Clearing

23471 - Misc Receipt COA Error Clrng

235XX - Financial Control Accounts

23500 - 23599

23500 - OP Financial Control (UCOP GL)

23501 - OP Financial Control (Loc M)

23502 - Interfund/Interunit Fin Ctrl

23503 - AR Open Credit Balancing

23510 - UCM Financial Control (Merced)

23520 - UCSF Financial Control

23530 - UCD Financial Control

23540 - UCLA Financial Control

23550 - UCR Financial Control

23560 - UCSD Financial Control

23570 - UCSC Financial Control

23580 - UCSB Financial Control

23590 - UCI Financial Control

236XX - Long Term Debt-Current

23600 - 23699

23600 - Revenue Bonds - Current

23610 - Mortg & Other Borrowing - Curr

23620 - Capital Lease Obligation-Curr

237XX - Debt Interest Liability-Curr

23700 - 23799

23700 - Debt Interest Liability-Cur.

24XXX - Agency Funds

240XX - General Agency Funds

24000 - 24099

24000 - General Agency Funds

24010 - Financial Aid Agency Funds

241XX - Aux & Svc Ent Agency Funds

24100 - 24199

25XXX - Debt

250XX - Revenue Bonds

25000 - 25099

25020 - NL-LPRB2012H

251XX - Certificates of Participation

25101 - 25199

252XX - Commercial Paper

25200 - 25299

253XX - Mortgages & Other Payables

25300 - 25399

25306 - PG&E On-Bill Financing Loan

254XX - Capital Lease Obligations

25400 - 25499

25400 - Capital Lease Obligations

255XX - Aux & Svc Enter Debt

25500 - 25599

25502 - Unearned Revenue-Noncurrent

259XX - Related Party Debt

25900 - 25999

25909 - Other Misc. Liability - Noncur

25990 - Pollution Remedi Liabi-noncur

25995 - Asset Retirement Oblig Liab-NL

26XXX - Fed Refundable Loans NC

26000 - 26999

26000 - Federal Refundable Loans-FCC

26010 - Fed Refundable Lns-Repayment

26020 - Fed Refundable Lns-Allocation

26030 - Fed Refundable Lns-Reserve Adj

26100 - Fed Loan Clearing Contra

26101 - Fed Ln - Interest Income on Ln

26102 - Fed Ln - Other Income

26103 - Fed Ln - Reimb of Princ Cncl

26105 - Fed Ln - Collection & Litigati

26106 - Princ/Int Cncl for Teach/Milit

26107 - Prin/Int Cncl for Spch/Patholo

26108 - Prin/Int Cncl for Certain Subj

26110 - Prin/Int Cncl for Other Teach

26112 - Prin/Int Cncl for Military Svc

26114 - Prin/Int Cncl for Volunteer Sv

26116 - Prin/Int Cncl for Law Enforce

26118 - Prin/Int Cncl for Child/Family

26120 - Prin/Int Cncl for Nurse/Med

26121 - Prin/Int Cncl-Attorney in Pub

26122 - Prin/Int Cncl for Death/Disabi

26123 - Prin/Int Cncl for pre-K Staff

26124 - Prin/Int Cncl for Bankruptcy

26125 - Prin/Int Cncl Disability-VA

26126 - Loans Assigned to Fed Govt

26128 - Fed Ln-Other Costs or Losses

FUNDBALANCE - Fund Balance

30XXX - Beginning Fund Balance

30YYY - Beginning Fund Balance

30000 - 30999

30210 - Beg Bal Adjustments Within Fd

31XXX - Revenues and Other Additions

310XX - Student Tuition and Fees

31000 - 31099

311XX - State of California

31100 - 31199

312XX - Federal Government

31200 - 31299

313XX - Local Government

31300 - 31399

314XX - Private Gifts/Grants/Contracts

31400 - 31499

315XX - Sales & Svcs-Educ Activities

31500 - 31599

316XX - Sales & Svcs-Auxiliaries

31600 - 31699

317XX - Expended for Plant Facilities

31700 - 31799

318XX - Other Revenues

31800 - 31899

319XX - Other Additions

31900 - 31999

32XXX - Expenditures and Other Deducti

320XX - Educational and General

32000 - 32099

321XX - Auxiliary Enterprises

32100 - 32199

322XX - Plant Funds Expenditures

32200 - 32299

32210 - Cptlztn-Real Estate(Cur/Invst)

32211 - Cptlztn-Bldgs & Struc(Cur/Inv)

32212 - Cptlztn-Fixed Equip(Cur/Inv)

32213 - Cptlztn-Genl Improv (Cur/Inv)

32214 - Cptlztn-Software >10M(Cur/Inv)

32215 - Cptlztn-Software <10M(Cur/Inv)

32216 - Cptlztn-Equipment (Cur/Invest)

32217 - Cptlztn-Lib Mtl & Col(Cur/Inv)

32218 - Cptlztn-Lib Rare Bks (Cur/Inv)

32219 - Cptlztn-CIP (Current/Invest)

32220 - Cptlztn-Intangibles (Cur/Inv)

32221 - Cptlztn-Infrastruct (Cur/Inv)

32222 - Cptlztn-Sp Collect (Cur/Inv)

32223 - Estab Cap Lease Liab (Cur/Inv)

32230 - Cptlztn-Real Estate(Unexp/Inv)

32231 - Cptlztn-Bldg & Struc(Unex/Inv)

32232 - Cptlztn-Fixed Equip(Unexp/Inv)

32233 - Cptlztn-Genl Improv(Unexp/Inv)

32234 - Cptlztn-Software>5M(Unex/Inv)

32235 - Cptlztn-Software<5M(Unex/Inv)

32236 - Cptlztn-Equipment (Unexp/Inv)

32237 - Cptlztn-Lib Mtl&Col (Unex/Inv)

32238 - Cptlztn-Lib Rare Bks(Unex/Inv)

32239 - Cptlztn-CIP (Unexp/Invest)

32240 - Cptlztn-Intangibles(Unexp/Inv)

32241 - Cptlztn-Infrastruct(Unexp/Inv)

32242 - Cptlztn-Sp Collect (Unexp/Inv)

32250 - Cptlztn-Bldgs & Struc(R&R/Inv)

32251 - Cptlztn-Fixed Equip (R&R/Inv)

32252 - Cptlztn-Genl Improv (R&R/Inv)

32253 - Cptlztn-Equipment (R&R/Invest)

32254 - Cptlztn-CIP (R&R/Invest)

32255 - Cptlztn-Intangibles (R&R/Inv)

32256 - Cptlztn-Infrastruc (R&R/Inv)

323XX - Debt Service-Principal

32300 - 32399

32303 - Rpymt of Prin-Bds-Aux(Ret/Inv)

32305 - Rpymt Prin-Cap Lease-Aux(Ret/I

32315 - Rpymt Princ-Cap Lease-Other (R

32323 - Rpymt Princ BK Ln (Retire/Inv)

324XX - Debt Service-Interest

32400 - 32499

325XX - Plant Disposals/Write-Offs

32500 - 32599

329XX - Other Deductions

32900 - 32999

33XXX - Mandatory Transfers

330XX - Mandatory Fed Loan Match

33000 - 33099

33000 - Fed Ln-Institution Cap Contrib

331XX - Mandatory Principal/Interest

33100 - 33199

33100 - Mandatory Debt Svc Pymts

34XXX - Nonmandatory Transfers

340XX - Nonmandatory Interfund Transfe

34000 - 34099

34000 - Student/Faculty Emergency Loan

34001 - Educational Fee Deferrals

34002 - STIP Income (Current/Loan)

34009 - Other (Current/Loan)

34010 - Capital Outlay

34011 - STIP Investment Income

34012 - Current Maintenance

34013 - Capital Outlay from General Fu

34019 - Other (Current/Unexpended Plan

34020 - Extraordinary Mntnc/Repairs

34022 - STIP Income (Current/Retiremen

34029 - Other (Current/Retirement of I

34030 - Rpymt to Campus Working Capita

34039 - Other (Current/Renewal & Repla

34040 - Other (Unexpended/Retirement)

34041 - Other (Unexp/Renewal & Repl)

34042 - Other (Unexp/Invest)

34043 - Other (Renewal & Repl/Invest)

34050 - Other (Retirement/Renewal & Re

34051 - Other (Retirement/Invest)

34061 - Other (Current/Invest)

341XX - Nonmandatory Intrafund Trsfrs

34100 - 34199

34100 - Transfers to/from Reserves

34101 - STIP Distribution/Recoveries

34102 - SS Balances to/from Reserves

34103 - Unex Balances to/from Reserves

34104 - STIP-Unrestricted

34105 - Adm Cost Fed SA to/fr Reserves

34109 - Other Trnsfr Btwn Minor Fd Grp

34110 - Trsfrs Between FMP Assets

34120 - Repayment of Principal to OP

34154 - Local Govt - ICR

34155 - Federal Contracts - ICR

34156 - Federal Grants - ICR

34158 - Pri Gifts, Grnts & Cntrcts ICR

34159 - State Agreements - ICR

342XX - Nmndtry Intrcmps Trsfrs

34200 - 34299

34200 - Transfers To/From E-OP

34201 - Transfers To/From M

34202 - Transfers To/From San Francisc

34203 - Transfers To/From Davis

34204 - Transfers To/From Los Angeles

34205 - Transfers To/From Riverside

34206 - Transfers To/From San Diego

34207 - Transfers To/From Santa Cruz

34208 - Transfers To/From Santa Barbar

34209 - Transfers To/From Irvine

34211 - Transfers To/From Merced

34212 - Transfers To/From BU J0000

34220 - Ed Fee Principal Pymt Transfer

34221 - Ed Fee Interest Pymt Transfer

34222 - Ed Fee-Transferred to Campuses

34223 - Ed Fee-Inc Transf from Campuse

34230 - Trans to/fr E-OP - Endow Inc

34231 - Trans to/fr E-OP - Endow Princ

34240 - Net Revenue of UCHS Transfer

34250 - Intercampus Fund Grp Bal Trsfr

34290 - Uncommitted General Funds Trsf

34291 - Net Adj within a Minor Fd Grp

34292 - Gifts/Endowment STIP Adjustmts

343XX - Transfer - Investment in Plant

34300 - 34399

34300 - Transfer-Real Estate

34301 - Transfer-Buildgs & Structures

34302 - Transfer-Fixed Equipment

34303 - Transfer-General Improvement

34304 - Transfer-Software > 10M

34305 - Transfer-Software < 10M

34306 - Transfer-Equipment-Intracampus

34307 - Transfer-Library Mtl & Cllctns

34308 - Transfer-Library Rare Books

34309 - Transfer-Intangibles

34310 - Transfer-Infrastructure

34311 - Transfer-Special Collections

34340 - Transfer-AccumDep-Bldg & Struc

34342 - Transfer-Accum Dep-Genl Improv

34343 - Transfer-Accum Dep-Sftwr>10M

34344 - Transfer-Accum Dep-Sftwr<10M

34345 - Transfer-Accum Dep-Equipment

34346 - Trnsfr-Accum Dep-Lib Mtl & Col

34347 - Transfer-Accum Dep-Intangibles

34348 - Transfer-Accum Dep-Infrastruc

34350 - Transfer-Equip-To/From Merced

34351 - Transfer-Equip To/From J-OP

34352 - Transfer-Equipment-To/From SF

34353 - Trsfr-Equipment-To/From Davis

34354 - Transfer-Equipment-To/From LA

34355 - Trsfr-Eqpt-To/From Riverside

34356 - Transfer-Equipment-To/From SD

34357 - Transfer-Equipment-To/From SC

34358 - Transfer-Equipment-To/From SB

34359 - Trsfr-Equipment-To/From Irvine

39XXX - Budget Fund Balance Activity

39YYY - Budget Transfers

39000 - 39999

39000 - Budget Fund Balance

* * * * * * * * * * * * End of Report * * * * * * * * * * * *

BFS General LedgerCOA Tree Report

ReportId: UCGLTREE

Run Date Time: 2021-10-02-20.05.03.000000

Report : Chartfield Report

Tree : BFS_ACCOUNT

As of : 2021-10-02

|<--------------------Tree Level Details-------------------->|

12345678910

FUNDBALANCE - Fund Balance

30XXX - Beginning Fund Balance

30YYY - Beginning Fund Balance

30000 - 30999

30210 - Beg Bal Adjustments Within Fd

31XXX - Revenues and Other Additions

310XX - Student Tuition and Fees

31000 - 31099

311XX - State of California

31100 - 31199

312XX - Federal Government

31200 - 31299

313XX - Local Government

31300 - 31399

314XX - Private Gifts/Grants/Contracts

31400 - 31499

315XX - Sales & Svcs-Educ Activities

31500 - 31599

316XX - Sales & Svcs-Auxiliaries

31600 - 31699

317XX - Expended for Plant Facilities

31700 - 31799

318XX - Other Revenues

31800 - 31899

319XX - Other Additions

31900 - 31999

32XXX - Expenditures and Other Deducti

320XX - Educational and General

32000 - 32099

321XX - Auxiliary Enterprises

32100 - 32199

322XX - Plant Funds Expenditures

32200 - 32299

32210 - Cptlztn-Real Estate(Cur/Invst)

32211 - Cptlztn-Bldgs & Struc(Cur/Inv)

32212 - Cptlztn-Fixed Equip(Cur/Inv)

32213 - Cptlztn-Genl Improv (Cur/Inv)

32214 - Cptlztn-Software >10M(Cur/Inv)

32215 - Cptlztn-Software <10M(Cur/Inv)

32216 - Cptlztn-Equipment (Cur/Invest)

32217 - Cptlztn-Lib Mtl & Col(Cur/Inv)

32218 - Cptlztn-Lib Rare Bks (Cur/Inv)

32219 - Cptlztn-CIP (Current/Invest)

32220 - Cptlztn-Intangibles (Cur/Inv)

32221 - Cptlztn-Infrastruct (Cur/Inv)

32222 - Cptlztn-Sp Collect (Cur/Inv)

32223 - Estab Cap Lease Liab (Cur/Inv)

32230 - Cptlztn-Real Estate(Unexp/Inv)

32231 - Cptlztn-Bldg & Struc(Unex/Inv)

32232 - Cptlztn-Fixed Equip(Unexp/Inv)

32233 - Cptlztn-Genl Improv(Unexp/Inv)

32234 - Cptlztn-Software>5M(Unex/Inv)

32235 - Cptlztn-Software<5M(Unex/Inv)

32236 - Cptlztn-Equipment (Unexp/Inv)

32237 - Cptlztn-Lib Mtl&Col (Unex/Inv)

32238 - Cptlztn-Lib Rare Bks(Unex/Inv)

32239 - Cptlztn-CIP (Unexp/Invest)

32240 - Cptlztn-Intangibles(Unexp/Inv)

32241 - Cptlztn-Infrastruct(Unexp/Inv)

32242 - Cptlztn-Sp Collect (Unexp/Inv)

32250 - Cptlztn-Bldgs & Struc(R&R/Inv)

32251 - Cptlztn-Fixed Equip (R&R/Inv)

32252 - Cptlztn-Genl Improv (R&R/Inv)

32253 - Cptlztn-Equipment (R&R/Invest)

32254 - Cptlztn-CIP (R&R/Invest)

32255 - Cptlztn-Intangibles (R&R/Inv)

32256 - Cptlztn-Infrastruc (R&R/Inv)

323XX - Debt Service-Principal

32300 - 32399

32303 - Rpymt of Prin-Bds-Aux(Ret/Inv)

32305 - Rpymt Prin-Cap Lease-Aux(Ret/I

32315 - Rpymt Princ-Cap Lease-Other (R

32323 - Rpymt Princ BK Ln (Retire/Inv)

324XX - Debt Service-Interest

32400 - 32499

325XX - Plant Disposals/Write-Offs

32500 - 32599

329XX - Other Deductions

32900 - 32999

33XXX - Mandatory Transfers

330XX - Mandatory Fed Loan Match

33000 - 33099

33000 - Fed Ln-Institution Cap Contrib

331XX - Mandatory Principal/Interest

33100 - 33199

33100 - Mandatory Debt Svc Pymts

34XXX - Nonmandatory Transfers

340XX - Nonmandatory Interfund Transfe

34000 - 34099

34000 - Student/Faculty Emergency Loan

34001 - Educational Fee Deferrals

34002 - STIP Income (Current/Loan)

34009 - Other (Current/Loan)

34010 - Capital Outlay

34011 - STIP Investment Income

34012 - Current Maintenance

34013 - Capital Outlay from General Fu

34019 - Other (Current/Unexpended Plan

34020 - Extraordinary Mntnc/Repairs

34022 - STIP Income (Current/Retiremen

34029 - Other (Current/Retirement of I

34030 - Rpymt to Campus Working Capita

34039 - Other (Current/Renewal & Repla

34040 - Other (Unexpended/Retirement)

34041 - Other (Unexp/Renewal & Repl)

34042 - Other (Unexp/Invest)

34043 - Other (Renewal & Repl/Invest)

34050 - Other (Retirement/Renewal & Re

34051 - Other (Retirement/Invest)

34061 - Other (Current/Invest)

341XX - Nonmandatory Intrafund Trsfrs

34100 - 34199

34100 - Transfers to/from Reserves

34101 - STIP Distribution/Recoveries

34102 - SS Balances to/from Reserves

34103 - Unex Balances to/from Reserves

34104 - STIP-Unrestricted

34105 - Adm Cost Fed SA to/fr Reserves

34109 - Other Trnsfr Btwn Minor Fd Grp

34110 - Trsfrs Between FMP Assets

34120 - Repayment of Principal to OP

34154 - Local Govt - ICR

34155 - Federal Contracts - ICR

34156 - Federal Grants - ICR

34158 - Pri Gifts, Grnts & Cntrcts ICR

34159 - State Agreements - ICR

342XX - Nmndtry Intrcmps Trsfrs

34200 - 34299

34200 - Transfers To/From E-OP

34201 - Transfers To/From M

34202 - Transfers To/From San Francisc

34203 - Transfers To/From Davis

34204 - Transfers To/From Los Angeles

34205 - Transfers To/From Riverside

34206 - Transfers To/From San Diego

34207 - Transfers To/From Santa Cruz

34208 - Transfers To/From Santa Barbar

34209 - Transfers To/From Irvine

34211 - Transfers To/From Merced

34212 - Transfers To/From BU J0000

34220 - Ed Fee Principal Pymt Transfer

34221 - Ed Fee Interest Pymt Transfer

34222 - Ed Fee-Transferred to Campuses

34223 - Ed Fee-Inc Transf from Campuse

34230 - Trans to/fr E-OP - Endow Inc

34231 - Trans to/fr E-OP - Endow Princ

34240 - Net Revenue of UCHS Transfer

34250 - Intercampus Fund Grp Bal Trsfr

34290 - Uncommitted General Funds Trsf

34291 - Net Adj within a Minor Fd Grp

34292 - Gifts/Endowment STIP Adjustmts

343XX - Transfer - Investment in Plant

34300 - 34399

34300 - Transfer-Real Estate

34301 - Transfer-Buildgs & Structures

34302 - Transfer-Fixed Equipment

34303 - Transfer-General Improvement

34304 - Transfer-Software > 10M

34305 - Transfer-Software < 10M

34306 - Transfer-Equipment-Intracampus

34307 - Transfer-Library Mtl & Cllctns

34308 - Transfer-Library Rare Books

34309 - Transfer-Intangibles

34310 - Transfer-Infrastructure

34311 - Transfer-Special Collections

34340 - Transfer-AccumDep-Bldg & Struc

34342 - Transfer-Accum Dep-Genl Improv

34343 - Transfer-Accum Dep-Sftwr>10M

34344 - Transfer-Accum Dep-Sftwr<10M

34345 - Transfer-Accum Dep-Equipment

34346 - Trnsfr-Accum Dep-Lib Mtl & Col

34347 - Transfer-Accum Dep-Intangibles

34348 - Transfer-Accum Dep-Infrastruc

34350 - Transfer-Equip-To/From Merced

34351 - Transfer-Equip To/From J-OP

34352 - Transfer-Equipment-To/From SF

34353 - Trsfr-Equipment-To/From Davis

34354 - Transfer-Equipment-To/From LA

34355 - Trsfr-Eqpt-To/From Riverside

34356 - Transfer-Equipment-To/From SD

34357 - Transfer-Equipment-To/From SC

34358 - Transfer-Equipment-To/From SB

34359 - Trsfr-Equipment-To/From Irvine

39XXX - Budget Fund Balance Activity

39YYY - Budget Transfers

39000 - 39999

39000 - Budget Fund Balance

* * * * * * * * * * * * End of Report * * * * * * * * * * * *

BFS General LedgerCOA Tree Report

ReportId: UCGLTREE

Run Date Time: 2021-10-02-20.05.03.000000

Report : Chartfield Report

Tree : BFS_ACCOUNT

As of : 2021-10-02

|<--------------------Tree Level Details-------------------->|

12345678910

REVENUES - Revenues

40XXX - Student Tuition and Fees

400XX - Nonresident Supp Tuition

40000 - 40099

40026 - NR Supp Tuition UG

40027 - NR Supp Tuition G Acad

40028 - NR Supp Tuition G Prof

40060 - NRST UG Exempt

40061 - NRST G Acad Exempt

40062 - NRST G Prof Exempt

401XX - Application for Admission Fees

40100 - 40199

40103 - Application for Admission

402XX - Student Services Fees

40200 - 40299

40204 - Student Services Fee

403XX - Tuition

40300 - 40399

40314 - Tuition-UG

40315 - Tuition-GR-Acad

40316 - Tuition-GR-Prof

40339 - Contra Rev Tuition Assessment

40340 - Tuition- UG Exempt

40341 - Tuition- GR Acad Exempt

40342 - Tuition- GR Prof Exempt

404XX - Summer Session Revenues

40400 - 40499

40404 - SS Tuition -Non UC

40405 - SS Tuition UC UG

40407 - SS Tuition UC GR

405XX - Other Student Fees

40500 - 40599

40507 - Campus-Based Fees

40518 - Health Insurance

40537 - Prof Degree Supp Tuition

40541 - Campus Svcs Support Fees

40555 - Self-Supporting Program Fee

40559 - Contra Rev SSDP Camp Svcs Supp

40563 - Course/Instructional Materials

40596 - Other Student Fees

406XX - Other General Fund Fees

40600 - 40699

407XX - University Extension Revenues

40700 - 40799

40701 - UNEX Course Fees

40702 - UNEX-Concurrent Course Fees

40705 - UNEX-Other Revenue

40706 - UNEX Revenue

40708 - Contra Rev AFC-Uni Extension

40709 - UNEX-Other Unallocated Revenue

408XX - Contra Stud Tuition&Fees-FA

40800 - 40899

40801 - Contra Stdt Tuit & Fees UG-SFA

40802 - Contra Stdt Tuit & Fees GR-SFA

40890 - Tuition & Fees - Contra - BD

41XXX - State Approp, Grants & Contrac

410XX - State General Support

41000 - 41099

41010 - State General Support

4110X - State Specific Support

41100 - 41109

41101 - Student Financial Aid

41109 - Other State Specific Support

4111X - State Special Funds

41110 - 41119

41110 - Lottery Funds

41119 - Other State Special Funds

412XX - State Agencies

41200 - 41299

42XXX - U.S. Govt Approp, Grants & Con

420XX - U.S. Government Appropriations

42000 - 42099

42000 - U.S. Government Appropriations

421XX - U.S. Government Grants

42100 - 42199

422XX - U.S. Government Contracts

42200 - 42299

423XX - US Governmt Fed Capital Contri

42300 - 42399

42300 - US Govt Federal Capital Contri

424XX - Federal Loans Received

42400 - 42499

42400 - Federal Loans Received

43XXX - Local Govt Grants & Contracts

431XX - Local Govt Grants & Contracts

43100 - 43199

44XXX - Private Gifts, Grants, and Con

4400X - Private Gifts-Unrestricted

44000 - 44009

44000 - Private Gifts-Unrestricted

44001 - UCBF Donation - Unrestricted

44002 - UCBF Endow Income - Unrestrict

44003 - UCBF Other - Unrestricted

44004 - Gift Fee Assess - Unrestricted

4401X - Private Gifts-Restricted

44010 - 44019

44010 - Private Gifts-Restricted

44011 - Private Gifts-Pledges

44012 - UCBF Donation - Restricted

44013 - UCBF Endow Income - Restricted

44014 - UCBF Other - Restricted

44015 - Gift Fee Assess - Restricted

440XX - Private Gifts

44020 - 44099

44020 - Private Gifts-Uncollectible

44030 - Priv Gifts-Discount on Pledges

441XX - Private Grants

44100 - 44199

442XX - Private Contracts

44200 - 44299

45XXX - Contracts & Grants

45YYY - C&G Revenues

45000 - 45999

45000 - C&G Direct Cost Revenue

45010 - C&G Indirect Cost Revenue

45050 - C&G Program Revenue

45100 - Contract & Grants-Contra-BD

45990 - C&G Intercampus Subaward Rev

45991 - C&G Intrcmps Sbwrd Dir-Contra

45992 - C&G Intrcmps Subaward Indirect

45993 - C&G Intrcmps Sbwrd Ind-Contra

46XXX - Sales & Services of Educationa

46YYY - Sls & Svcs of Educ Activities

46000 - 46999

46010 - Publication Sales

46020 - Sale of Merchandise-UC-Related

46021 - Sale of Timber

46030 - Sale of Lab Materials

46040 - Ticket Sales-Educational Activ

46050 - Workshop/Seminar/Conf Fees

46060 - Research/Curatorial Services

46070 - Analytical/Testing Services

46080 - Library Services

46090 - Clinic Medical Services

46110 - Royalties/License Fees

46120 - Rental of Real Prop-Educ Activ

46130 - Document Management Fee

46140 - Career Services

46150 - Library Privileges

46160 - Experiential Learning Prog Fee

46161 - Affiliation Fees

46600 - CMA Revenue

46899 - Contra Rev AFC-Edu Activities

46900 - Sales & Svcs-Ed Activity-Contr

46990 - Edu Activity - Contra - BD

46999 - Misc Sls & Svcs of Educ Activ

47XXX - Sales & Services of Auxiliary

47YYY - Sales & Services of Auxiliary

47000 - 47999

47000 - Residence Fees

47010 - Food Sales/Services

47030 - Books/Merchandise Sales

47040 - Ticket Sales-Auxiliary Activit

47060 - Revenue-Sharing Revenues

47061 - Off-Site Game Rev (Guarantees)

47070 - Media Revenues-Auxiliary Activ

47090 - Other Marketing Revenues

47100 - Camp Fees

47110 - Parking Revenues-UC Related

47120 - Parking Revenues-General Publi

47130 - Special Event Fees

47900 - Rental of Real Property-Aux

47920 - Contra Rev AFC-Aux Enterprises

47980 - Sls/Svcs Auxil-Contra-Finl Aid

47990 - Auxiliary Ent - Contra - BD

47999 - Misc Sls & Svcs of Auxiliary

48XXX - Other Sources

480XX - Sales & Svcs of Svc Enterprise

48000 - 48099

48020 - Telecommunications & Data Svcs

48030 - Printing Services

48050 - Mail Services

48098 - Contra Rev AFC-Svc Enterprises

48099 - Misc Sls/Svcs of Service Enter

481XX - Other Revenues

48100 - 48199

48100 - Rental of Real Property-Misc

48101 - Rental of Equipment-Non-UC

48103 - RS-Memberships-UC-Related

48104 - RS-Memberships-Non-UC-Related

48105 - Fines & Forfeitures

48108 - New Student Orientation Revenu

48109 - Trademark Revenues

48113 - Accounts Receivable Revenues

48114 - Filming Fees

48115 - RS-Swim/Day Pass Fees

48118 - Forfeited Admissions Deposits

48119 - Non-educ Research Services

48120 - Child Care Services

48121 - Transportation Planning

48122 - Cash Dep Sys Rev Adj-Ovr/Short

48126 - Student Health Services

48127 - Work Study Revenue-Surcharge

48128 - RS-Student Memberships

48129 - RS-Non-Edu Class/Course Fees

48130 - RS-Tournament Entry Fees

48131 - RS-Sports Club Dues

48132 - RS-Camp Enrollment Fees

48133 - RS-Retail Food Sales

48134 - Misc Cash Adj-Over/Short

48135 - Convenience Fee

48136 - bluCard Incentive

48137 - Incentive Fee

48140 - Ticket Sales–Other

48141 - Media Rev & Rev Sharing-Other

48142 - Sponsorships-Other

48170 - Contra Rev AFC-Other Srcs-Othr

48180 - Insur Recovery, CY Cap Assets

48190 - Other Sources-Other-Contra

48194 - Other Sources - Contra - BD

48197 - Misc General Fund Revenues

48198 - Miscellaneous Revenues

482XX - Other Operating Revenues

48200 - 48299

48200 - Interest on Notes

48220 - Recov of NDEA Teaching Svc Cnl

48230 - Late Charges-Student Loans

488XX - Other Sources-Srv Enterp-Contr

48800 - 48899

489XX - Misc Sls & Svcs of Svc Enter

48900 - 48999

49XXX - Nonoperating Rev & Exp

490XX - Nonop Rev-State Fin Approp

49000 - 49069

49000 - Spec State Approp-Cap Financin

49010 - Spec State Appr-Cap Fin-Def M

490XY - Nonop Rev-Federal Fin Approp

49070 - 49079

49070 - Fd Approp-Build American Bonds

490XZ - Nonop Rev-Federal Grant

49080 - 49099

49080 - Federal Pell Grants

491XX - Gain (Loss) on Sale of Investm

49100 - 49199

492XX - Investment Income

49200 - 49299

49200 - Investment Income-Other

49201 - Invest Inc-SPWB Capital Leases

49202 - Cap Inv Income-SPWB Cap Leases

49210 - STIP Investment Income

49211 - Cap Investment Income-STIP

49213 - Cap Investment Income-Other

49214 - TRIP Investment Income

49219 - STIP Income Distribution

493XX - Disposal of CapAssets,NetofPro

49300 - 49399

49300 - Proceeds fr Sale of Cap Assets

49308 - Disp-C/A-Orig Cst-Lib Rare Bks

49309 - Disp-Cap Assets-Orig Cost-Lib

49310 - Disp-Cap Assets-Orig Cost-RE

49311 - Disp C/A-Orig Cost-Building

49312 - Disp C/A-Orig Cost-Fxd Equipmt

49313 - Disp C/A-Orig Cost-Gen Imprvmt

49314 - Disp C/A-OrigCost-Software>10M

49315 - Disp C/A-OrigCost-Software<10M

49316 - Disp C/A-Orig Cost-Equipment

49317 - Disp C/A-Orig Cost-Intangibles

49318 - Disp C/A-Orig Cost-Infrastruct

49319 - Disp C/A-OrigCost-Spec Collect

49321 - Disp C/A-Acc Dep-Building

49323 - Disp C/A-Acc Dep-Gen Improvemt

49324 - Disp C/A-Acc Dep-Software >10M

49325 - Disp C/A-Acc Dep-Software <10M

49326 - Disp C/A-Acc Dep-Equipment

49327 - Disp C/A-Acc Dep-Intangibles

49328 - Disp C/A-AccDep-Infrastructure

49329 - Disp C/A-AccDep-Lib Material

494XX - Interest Expense

49400 - 49499

495XX - Nonoperating Rev/Exp-Other

49500 - 49599

49550 - Oth Misc Nonoperating Revenue

49551 - Amortization of Defer Rev-SPWB

49556 - Service Concession Arrangement

49570 - Other Misc nonoperating Expens

49581 - Insur Recov, PY cap asst loss

49582 - Ins Recovery, Non-cap Asset

49591 - Non-operating Expense

49592 - NonOper Gifts to Other Institu

49596 - Other Nonoperating Expense-Plt

499XX - Other Changes in Position

496XX - Impairmt/Pollution Recoveries

49600 - 49700

49612 - Spc Impr Loss fr Opr Impr Loss

49613 - Extr Impr Loss fr Opr Impr Los

49614 - Spcl Insur Recovery, CY losses

49615 - Spcl Insur Recovery, PY Losses

49616 - Extr Insur Recovery, CY Losses

49617 - Extr Insur Recovery, PY Losses

4990X - State Capital Appropriations

49900 - 49909

49900 - State Capital Appropriations

4991X - Capital Gifts & Grants

49910 - 49959

49910 - Capital Gifts & Grants

49911 - Capital gifts Uncollectible

49912 - Capital Gifts-Disc on Pledges

49913 - Capital Federal Grants

49914 - Capital-Student Fees

49915 - Capital-Other Revenues

49916 - Capital-Other Expenses

49917 - Capital State Grants

49918 - Other Deductions-Misc-SPWB

49920 - Capital Gifts-Real Estate

49921 - Capital Gifts-Buldg & Struct

49922 - Capital Gifts-Fixed Equipment

49923 - Capital Gifts-Gen Improvements

49924 - Capital Gifts-Software > 10M

49925 - Capital Gifts-Software < 10M

49926 - Capital Gifts-Equipment

49927 - Capital Gifts-Lib Mtl & Collct

49928 - Capital Gifts-Lib Rare Bks&Col

49929 - Capital Gifts-Intangibles

49930 - Capital Gifts-Infrastructure

49931 - Capital Gifts-Special Collect

49932 - Capital Gifts-Pledges

49933 - UCBF Capital Gifts

49934 - Gift Fee Assess - Capital Gift

49940 - Capital Othr Rev-Real Estate

49941 - Capital Othr Rev-Buildings

49942 - Capital Othr Rev-Fixed Equipmt

49943 - Capital Othr Rev-Gen Improvemt

49944 - Capital Othr Rev-Software>10M

49945 - Capital Othr Rev-Software <10M

49946 - Capital Othr Rev-Equipment

49947 - Capital Othr Rev-Lib Mtl & Col

49948 - Cap Othr Rev-Lib Rare Bks&Col

49949 - Capital Othr Rev-Intangibles

49950 - Cap Othr Rev-Infrastructure

49951 - Cap Othr Rev-Spec Collections

* * * * * * * * * * * * End of Report * * * * * * * * * * * *

BFS General LedgerCOA Tree Report

ReportId: UCGLTREE

Run Date Time: 2021-10-02-20.05.04.000000

Report : Chartfield Report

Tree : BFS_ACCOUNT

As of : 2021-10-02

|<--------------------Tree Level Details-------------------->|

12345678910

EXPENSES - Expenses

58002

50XXX - Academic Wages

58K01 - BUDSUM Academic Wages

58012

58012 - BUDSUM Salaries/Wages-Academic

500XX - Academic Wages

50000 - 50099

50046 - BUDSUM Acad Fed Funds Offset

501XX - Academic Temporary Instruction

50100 - 50199

50100 - BUDSUM Temporary Instruction

502XX - Academic Wages 2013

50200 - 50299

50200 - Academic Salaries & Wages

50211 - Acad Nonteach-Exempt from CBR

50212 - Acad Nonteach-Limited Benefits

50215 - Acad Nonteach-Regular(Default)

51XXX - Staff Wages

58K02 - BUDSUM Staff Wages

58019

58019 - BUDSUM Salaries/Wages-Staff

5101X - Career Staff

51010 - 51019

5102X - Non-career Staff

51020 - 51029

51029 - Work Study

5103X - Staff Other

51030 - 51039

512XX - Staff Wages 2013

51200 - 51399

51200 - Staff Salaries & Wages

51300 - Biweekly Gross Salary Accrual

58020

58020 - BUDSUM Salaries-Staff Limited

58026

58026 - BUDSUM Sal-Staff Exempt CBR

52XXX - BUDSUM Other Employee Compen

5200X - BUDSUM Other Empl Compensation

52000

52000 - BUDSUM Other Employee Compen

520YY - Other Employee Compensation

52010 - 52099

52010 - Vacation Accrual

52011 - Vacation Assessment

52012 - Vacation Gross Reduction/Usag

52020 - Compensatory Time

52040 - Sal & Wag-Contra-Capitalized

52050 - Term Ben Sal/Wag-Voluntary

52051 - Term Ben Sal/Wag-Involuntar

53XXX - BUDSUM Retirement & Benefits

530XX - BUDSUM Retirement & Benefits

53000

53000 - BUDSUM Retirement & Benefits

530XY - Benefit Assessment

53010 - 53099

53060 - Benefit Assess-Acad Regular

53070 - Benefit Assess-Staff Regular

53080 - Benefit Assessment - Limited

53085 - Benefit Assess - No Eligibilit

53086 - Benefit Assessment - Student

53090 - Benefit Assessment - Contra

531XX - Payroll Taxes

53100 - 53199

53100 - OASDI

53105 - MediCare

53110 - Foreign Employee SS Taxes

532XX - Workers' Comp Insurance

53200 - 53299

533XX - Unemployment Insurance

53300 - 53399

534XX - Health Insurance

53400 - 53499

53400 - Core Medical

53410 - Graduate Student Health Insura

53411 - Regents' Health Insurance

53413 - PSBP-MEDICAL-HMO/PPO

53420 - Dental Insurance

53421 - PSBP-DENTAL-HMO/PPO

53430 - Vision Insurance

53431 - PSBP-VISION

535XX - Life Insurance

53500 - 53599

53500 - Special Life Insurance

53501 - Life Insurance Sec 89 (Core)

53502 - PSBP-LIFE-AD&D

536XX - Disability Insurance

53600 - 53699

53600 - Nonindustrial Disability Insur

53601 - PSBP-ST DISABILITY INSURANCE

537XX - Retirement

53700 - 53799

53700 - EMPLOYER UCRP CONTRIBUTION-UC

53702 - UC 415(m) Restoration Plan Con

53704 - Emplyr UC Retiree Hlth Ben Con

53709 - UCRP Supplmntl Assess-Interest

53710 - Term Ben Benefits-Voluntary

53711 - Term Ben Benefits-Involuntary

53712 - COBRA Stimulus Subsidy

538XX - Tuition Reimbursement

53800 - 53899

53800 - Graduate Full Fee Remission

53801 - Graduate Partial Fee Remission

53802 - Graduate Nonresident Tuition R

53803 - U/G Partial Fee Remission

539XX - Other Benefits

53900 - 53999

53900 - Employee Support Programs

53910 - Employee Bnft Trsfr Contra-Exp

53933 - Accrued Ben-Comp Absences-UCRP

53934 - Accrued Ben-Comp Absence-Other

53940 - Ret & Ben-Contra-Capitalized

53941 - Benefits Admin Assessment

53950 - Miscellaneous Staff Benefits

53951 - PSBP-Miscellaneous Benefits

53960 - PSBP-Broker/Administrative Fee

53990 - Chargebk Ineligible CB Benefit

53998 - Biweekly Benefit Accrual

541XX - BUDSUM Computer Equip Inven

5410X - BUDSUM Computer Equip Inventor

54100

54100 - BUDSUM Computer Equip Inventor

5411X - Comp - Purchased

54110 - 54119

54110 - Equip Computer =>$5K

5412X - Comp - Leased/Financed

54120 - 54129

54120 - Principal of Capital Leases-Co

54121 - Principal of Capital Leases-So

5413X - Comp-Depreciation

54130 - 54139

54130 - Computer Equipment-Depreciatio

542XX - BUDSUM Equip Inventorial

5420X - BUDSUM Equipment Inventorial

54200

54200 - BUDSUM Equipment-Inventorial

5421X - Other Equip - Purchased

54210 - 54219

54210 - Equipment-Other => $5K

54211 - Library Books/Mtls-Capitalizab

54212 - Office Furniture/Equip => $5K

54213 - Lib Rare Bks/Rare Bk Coll-Capt

54214 - Special Coll (excl Lib) => $5K

54215 - Fixed Equipment-Capitalized

54216 - Sporting Goods/Equip => $5K

54217 - Lib Acquisition & Processing

54218 - Library Serials-Capitalizable

5422X - Other Equip - Leased/Financed

54220 - 54229

54220 - Cap Lease Principal-Equipment

54221 - Trade-In Allowance

5423X - Other Equipment - Fabricated

54230 - 54239

54231 - Fabricated Equipment => $5K

54232 - Fabricated Equip =>$5K (OH)

5424X - Other Equip-Other

54240 - 54249

54241 - Gen Improvemts-captlzed

54242 - Software prjs-captlzed >$5M

54243 - Software => $5K <$5M

54244 - Infrastructure Assets-captlzed

54245 - Intangible Assets-captlzed

5425X - Other Equip-Depr

54250 - 54259

54250 - Other Equipment Depreciation

54251 - Depreciation - Departmental

54252 - Contra Depreciation-Department

5426X - Other Equip-Contra

54260 - 54269

54260 - Equipment-Contra-Capitalized

550XX - BUDSUM General Supplies

5500X - BUDSUM General Supplies

55000

55000 - BUDSUM General Supplies

5501X - Laboratory Supplies

55010 - 55019

55010 - Inorganic Chemicals

55011 - Organic Chemicals

55012 - Radioactive Chemicals

55013 - Restriction Enzymes

55014 - Dry Ice

55015 - Lab Glass/Ceramics/Plastics

55016 - Lab Instruments and Supplies

55017 - Lab Animals Purchases

55018 - Fertilizers & Pesticides

55060 - 55069

55060 - Lab Animals Feed

55061 - Lab Animals Bedding

58015

58015 - BUDSUM Animal

5502X - Medical Supplies

55020 - 55029

55020 - Controlled Pharmaceutical Drug

55021 - Other Pharmaceutical Drugs

55022 - Medical Supplies

5503X - General Office Supplies

55030 - 55039

55030 - General Office Supplies

55031 - Paper General

55032 - Paper-Forms

5504X - Other Supplies

55040 - 55049

55040 - General Supplies

55041 - Photographic/Video Supplies

55042 - Small Tools & Miscellaneous Ha

55043 - Security Supplies

55044 - Uniforms and Apparel

55045 - Course Materials

55046 - Janitorial Supplies

55047 - Entertainment and Other Event

55048 - Genomic Arrays <$75K Per BdgYr

55049 - Dining Service Supplies

5505X - Food

55050 - 55059

55050 - Food-Meat & Poultry

55051 - Food-Dairy

55052 - Food-Produce & Bakery

55053 - Food-Dry Stores & Beverages

55054 - Food-Frozen

55056 - On-the-Job Meals

55059 - Food-Other

551XX - BUDSUM Computing Supplies

55100 - BUDSUM Computing Supplies

55100

55100 - BUDSUM Computing Supplies

5510Y - Computing Supplies

55101 - 55199

55101 - Computer Supplies

552XX - BUDSUM Comp Equip-Non Inventor

55200 - BUDSUM Comp Equip-Non Inventor

55200

55200 - BUDSUM Comp Equip-Non Inventor

5520Y - Computer Equip-Non Inventorial

55201 - 55299

55201 - Non-inv Equipment-Comp<$200

55211 - Equip-Computer=>$200<$1,500

55221 - Equip-Computer =>$1,500 < $5K

553XX - BUDSUM Equip-Non Inventorial

55300 - BUDSUM Equip-Non Inventorial

55300

55300 - BUDSUM Equip-Non Inventorial

553YY - Equipment-Non Inventorial

55301 - 55399

55301 - Non-inv Fabricated Costs<$200

55302 - Non-inv Ofc Furniture<$200

55303 - Non-inv Sporting Goods/Eq<$200

55304 - Non-inv Special Coll<$200

55309 - Non-inv Equip-Oth Non-Com<$200

55311 - Fabricated Equip=>$200<$1,500

55312 - Office Furniture =>$200<$1,500

55313 - SportingGoods/Equip=>200<1,500

55314 - Special Coll=>$200<$1,500

55319 - Equip-Oth Non-Com=>$200<$1,500

55321 - Fabricated Equip =>$1,500 <$5K

55322 - Office Furniture =>$1,500 <$5K

55323 - Sport Goods/Equip=>$1,500 <$5K

55324 - Special Coll =>$1,500 <$5K

55329 - Equip-Other => $1,500 < $5K

55399 - Non-inventorial Equipment- Oth

560XX - BUDSUM Comp Serv & Software

5600X - BUDSUM Comp Serv & Software

56000

56000 - BUDSUM Comp Serv & Software

5601X - Computing Services

56010 - 56019

56010 - Computer Hardware Maintenance

56011 - Recharge - IT/Voice/Data Svcs

56012 - Cmptng/DP Svcs-Nonrecharge

56013 - Tape Storage Services

5602X - Software

56020 - 56029

56020 - Software Licenses, Purchase

56021 - Software Licenses, Maintenance

56022 - Non-inv Software<$200

56023 - Software=>$200<$1,500

56024 - Software => $1,500 < $5K

5603X - Depreciation - Software

56030 - 56039

56030 - Depreciation-Software >5M

56031 - Depreciation-Software < 5M

561XX - BUDSUM Communications

56100 - BUDSUM Communications

56100

56100 - BUDSUM Communications

561YY - Communications

56110 - 56199

56110 - Mailing Services/Postage

56111 - Express Delivery Services

56120 - Network Installation

56121 - Network Utilization

56130 - Telephone Services

56190 - Misc Communication Svcs

562XX - BUDSUM Maint Contract & Serv

56200 - BUDSUM Maint Contract & Servic

56200

56200 - BUDSUM Maint Contract & Serv

562YY - Maintenance Contracts & Servic

56210 - 56299

56210 - Building Maintenance

56220 - Vehicle Repair

56230 - Equipment Repair

56240 - Non-inven Cap Project Exp

56290 - Other Repairs/Maintenance

563XX - BUDSUM Rents & Utilities

5630X - BUDSUM Rents & Utilities

56300

56300 - BUDSUM Rents & Utilities

5631X - Space Rental

56310 - 56319

56310 - Recharge-Facility Rental & Svc

56311 - Conf/Event Facil Rent-Off-Camp

56312 - Non-Conf/Facil Rent-Off-Campus

56313 - Internal Rent-Fed Unallowable

5632X - Equip Rental (computing)

56320 - 56329

56320 - Rental of Computer Equipment

5633X - Equip Rental (non-computing)

56330 - 56339

56330 - Rental of Equipment - Other

56331 - Rental of Equip - Recharge

5634X - Utilities

56340 - 56349

56340 - Electricity

56341 - Water & Sewer

56342 - Natural Gas

56349 - Other Utility Services

5635X - Depreciation

56350 - 56359

56350 - Depre-Buildings & Structures

56351 - Depre-General Improvement

56352 - Depreciation-Infrastructure

56353 - Depre-Bldg & Structures-SCA

56354 - Depre-Gen Improv-SCA

5639X - Other Rents & Utilities

56390 - 56399

56398 - Contra Rent & Utilities

564XX - BUDSUM Publications & Media

5640X - BUDSUM Publications & Media

56400

56400 - BUDSUM Publications & Media

5641X - Printing/Photocopying

56410 - 56419

56410 - Printing

56411 - Photocopy

56413 - Recharge-Print/Copy/Publicatio

5642X - Library Materials

56420 - 56429

56420 - Library Materials

56421 - Recharge-Book Binding Services

56422 - Jrnls/Subscriptns: Fed Chgbl

56423 - Jrnls/Subscrptns: Fed Unchgbl

5643X - Media

56430 - 56439

56430 - Multimedia Service

5644X - Depreciation - Lib Mtls & Coll

56440 - 56449

56440 - Depre-Library Mtls & Collect

565XX - BUDSUM Transportation

5650X - BUDSUM Transportation

56500

56500 - BUDSUM Transportation

5651X - Freight

56510 - 56519

56510 - Freight

5652X - Parking

56520 - 56529

56520 - Parking

5653X - Transportation

56530 - 56539

56530 - Transportation

566XX - BUDSUM Other Serv-Non Computer

5660X - BUDSUM Other Serv-Non Computer

56600

56600 - BUDSUM Other Serv-Non Computer

5661X - Advertising

56610 - 56619

56610 - Advertising: Fed Chargeable

56611 - Advertising - Fed Unchargeable

5662X - Hazardous Waste

56620 - 56629

56620 - Sample Analysis: Chemical

56621 - Sample Analysis: Radioactive

56622 - Hazardous Waste Trsfr:Chemical

56623 - Hazardous Waste Trsfr:Biohazar

56624 - Hazardous Waste Trsfr:Radioact

56625 - Hazardous Waste Labor: Chemica

56626 - Hazardous Waste Labor: Biohaza

56627 - Hazardous Waste Labor: Radioac

56629 - Other Chemical Waste Treatment

5663X - Other Services

56630 - 56649

56630 - Microfiche Services

56631 - Laundry

56632 - Medical Services

56633 - Police/Security Services

56634 - OP Common Fund Assessment

56635 - Management Fee Assessment

56636 - Property Mgmt Service Fees

56638 - Cleaning Services

56640 - Recharge - Debit Transactions

567XX - BUDSUM Non-Employee Payments

5670X - BUDSUM Non-Employee Payments

56700

56700 - BUDSUM Non-Employee Payments

5671X - Participant Support

56710 - 56719

56710 - Payments to Patients or Human

56711 - Participant Support-Other

56712 - Participant Support-Stipends

56713 - Participant Support-Materials

56714 - Participant Sppt-Travel NonAir

56715 - Participant Sppt-TravelAirfare

58016

58016 - BUDSUM Participant Support

58022

58022 - BUDSUM Participant Sup-Stipend

58023

58023 - BUDSUM Participant Sup Travel

58024

58024 - BUDSUM Participant Sup Subsist

58025

58025 - BUDSUM Participant Sup Other

5672X - Other Non-employee

56720 - 56729

56720 - Consultant Fees

56721 - Non-Stdt/Vstng Schlr Stipend

56722 - Sport's Officials Fees

56723 - Student Accomodations

56724 - Temporary Labor

56725 - Deceased Empl Dpdnt Costs

56726 - Honoraria

56727 - Off-Campus Work Study Reimburs

56728 - Counseling Fees

56729 - Supplier-Provided Services

58030

58030 - BUDSUM Consulting Fees

5673X - Post-Doc (Non Emp) reimbursemt

56730 - 56739

56731 - Post Doc Other Medical Reimbur

570XX - BUDSUM Conf-Mtgs-Traing-Events

57000 - BUDSUM Conf-Mtgs-Traing-Events

57000

57000 - BUDSUM Conf-Mtgs-Traing-Events

58021

58021 - BUDSUM Entertainment

5700X - Conf-Mtgs-Traing-Events

57001 - 57009

57001 - Employee Development Training

57002 - Meals Provided to Students

57003 - Conference/Event Registration

57004 - Business Meeting -Technical

57005 - Business Meeting-Non-Technical

57006 - Social Activities & Entertainm

57007 - Employee Morale-Building Activ

5721X - BUDSUM Travel Domestic

57210 - BUDSUM Travel Domestic

57210

57210 - BUDSUM Travel Domestic

5721Y - Travel Domestic

57211 - 57219

57211 - In-State Travel - Air Fare

57212 - Out-of-State Travel - Air Fare

57213 - In-State Travel - Non Air Fare

57214 - Out-of-State Travel - Non-Air

57215 - Domestic Travel Fees

57216 - Out-of-State Travel Exception

5722X - BUDSUM Travel Foreign

57220 - BUDSUM Travel Foreign

57220

57220 - BUDSUM Travel Foreign

5722Y - Travel Foreign

57221 - 57229

57221 - Foreign Travel - Air Fare

57222 - Foreign Travel - Non-Air Fare

57223 - Foreign Travel Fees

5723X - BUDSUM Travel - Other

57230 - BUDSUM Travel Foreign

57230

57230 - BUDSUM Travel Other

5723Y - Travel Other

57231 - 57239

57232 - Moving Costs

57233 - Travel - Entertainment-Related

57239 - Travel DB US Bank Clearing

573XX - BUDSUM Misc Expense & 577XX

5730X - BUDSUM Miscellaneous Expenses

57300 - 57309

57300 - BUDSUM Miscellaneous Expenses

57301 - Write-off of Notes as Uncollec

57302 - Loans assigned to Fed Govt

57303 - Collectn/Litigation Exp-Loans

57304 - Canc of N/R due to Death

57305 - Reserve for Bad Debts-Loans

57306 - Federal Loans Disbursed

58010

58010 - BUDSUM Direct Cost

58018

58018 - BUDSUM Other Direct Expenses

58027

58027 - BUDSUM 3rd Party Cost Share Ex

58028

58028 - BUDSUM Capital Assets

5731X - Risk Management

57310 - 57319

57310 - General & Empl Liability Insur

57311 - Student Health Insurance

57312 - Other Insurance

57313 - Medical Malpractice Insurance

57314 - Auto Liability Insurance Exp

57317 - Contra-GSHIP Reimb for Service

57318 - Contra-USHIP Reimb for Service

5732X - Interest & Financing Fees

57320 - 57329

57320 - Cap Lease Int-Computers

57321 - Cap Lease Int-Other Equipment

57322 - Interest on Installment Purcha

57323 - Bank Card Fees/Discounts

57324 - Gain/Loss on Foreign Currency

57325 - Other-Pmt of Interest on Bond

57326 - Aux Enter-Pymt of Int on Bonds

57327 - Amor Defer Fin Cost-Rev Bonds

57328 - Payment of Interest to OP

57329 - Other Interest

5733X - Other Fees & Fines

57330 - 57339

57330 - Fines & Penalties

57331 - Damage/Grievance Awds/Sttlmts

57332 - Cost of Other Legal Proceeding

57334 - Greenhouse Gas Cap-and-Trade

57335 - Govt Regulatory Fees

5734X - Non Compensation Payments

57340 - 57349

57340 - Medical Coverage Reimbursement

57341 - Depreciation-Intangibles

57342 - Misc Exp-Contra-Capitalized

5735X - Other

57350 - 57359

57350 - Non-student Appreciation/Award

57351 - Donations & Contributions

57352 - Memberships:Fed Chrgbl

57353 - Memberships: Federally Unchrg

57354 - Tournament Registration/Entry

57355 - Royalties

57358 - Fund Raising Contra Expense

57365 - 57368

57365 - Indirect Cost-NonCG Funds

57366 - UC Path Assessment fee

57371

57371 - On-Site Game Exp (Guarantees

57375

57375 - Unrstr Gifts to Other Instit

5736X - Agency

57360 - 57364

57360 - Agency Fund Cash Receipts

57361 - Agency AFC Charges

57369

57369 - Agency Contra Expense

5737X - Cost of Goods Sold

57370

57370 - Cost of Goods Sold

57372 - 57374

57372 - BPI Rebates - Contra Expense

57373 - Work-Study Admin Assessment

5737Y - Post-Doc Stipends

57376 - 57377

5738X - Interest - Contra

57378 - 57379

57378 - Pymt of Int-Tax Exempt CP

57379 - Pymt of Int-Taxable CP

57380 - 57389

57380 - Pymt of Int Cap Lease Aux/SE

57381 - Pymt of Int Bank Loans Other

57382 - Pymt of Int Cap Lease Other

57383 - Pymt of Int State Cap Lease Ot

57384 - Pymt of Int St Enrgy Eff Bonds

57386 - Debt Extinguishment Cost

57388 - Amortization of Deferred Costs

57389 - Amort of Premium-Revenue Bond

57780 - 57799

57780 - Nonoper Misc. Deductions-SPWB

57781 - Pymt of Int 1-Tm Pmt St Cap Le

5739X - Expenditure Clg & 577XX

57390 - 57399

57390 - Fiscal Close Clearing

57399 - Expenditure Clearing Other

57701

57710 - 57720

57710 - Clear Deficits-Rchg, Oth Curre

574XX - BUDSUM Pymts Students/Stud Aid

5740X - BUDSUM Pymnts Students/Stud Ai

57400 - 57409

57400 - BUDSUM Pymts Students/Stud Aid

58017

58017 - BUDSUM Tuition

5741X - Student Aid-Stipends

57410 - 57419

57410 - U/G Scholarships-Stipends

57411 - U/G Grants-in-Aid-Stipends

57412 - U/G Misc Payments-Stipends

57413 - Grad Fellowships-Stipends

57414 - Grad Grants-in-Aid-Stipends

57415 - Grad Misc Payments-Stipends

5742X - Student Aid-Tuition/Fees

57420 - 57429

57420 - U/G Scholarships-Tuition/Fees

57421 - U/G Grants-Tuition/Fees

57422 - U/G Misc Payments-Tuition/Fees

57423 - Grad Fellowships-Tuition/Fees

57424 - Grad Grants-in-Aid-Tuition/Fee

57425 - Grad Misc Payment-Tuition/Fees

5743X - Student Aid-Travel

57430 - 57439

57430 - Grad Fellowships-Travel

57431 - Grad Grants-in-Aid-Travel

5744X - Student Aid-General

57440 - 57459

57440 - U/G Scholarships-General

57441 - U/G Grants-General

57442 - U/G Misc Payments-General

57443 - Grad Fellowships-General

57444 - Grad Grants-in-Aid-General

57445 - Grad Misc Payments-General

57450 - Student Appreciation/Awards

57455 - Research Training Awards

57456 - Pymts to Indiv on Filing Fee

5749X - Student Aid-Contra

57490 - 57499

57490 - Scholarship Allowance Contra

575XX - Impairment of Cap Assets

57510 - 57599

57510 - Impr Orig Cost-Real Estate

57511 - Impr Orig Cost-Bldg & Struct

57512 - Impr Orig Cost-Fixed Equip

57513 - Impr Orig Cost-Gen Imprvmts

57514 - Impr Orig Cost-Software >10M

57515 - Impr Orig Cost-Software< 10M

57516 - Impr Orig Cost Equipment

57517 - Impr Orig Cost-Intangible Asse

57518 - Impr Orig Cost-Infrastructure

57519 - Impr Orig Cst-Spc Cllct-ExcLib

57520 - Impr Orig Cst-Lib Mtrls & Cllc

57521 - Impr Orig Cst-Lib Rare Books

57550 - Opr Imp Loss to Sp/Ex Imp Loss

57560 - Other Losses, Non-capital Asst

57561 - Insur Recov, CY Non-cap Assets

57570 - Pollution Remediation Cost

57571 - Pollution Remedi Rcvry-CY Cost

578XX - BUDSUM C&G Sub Awards

5780X - BUDSUM C&G Sub Awards

57800 - 57809

57800 - BUDSUM C&G Sub Awards

5781X - Non UC Contracts

57810 - 57819

57810 - Cum Exp>$25k per Subaward

57811 - Cum Exp<$25k Per Subaward

57819 - Genomic Arrays >$75K Per BdgYr

58013

58013 - BUDSUM Sub-Recipient<=25K

58014

58014 - BUDSUM Sub-Recipient > 25K

578YY - C&G Intercampus Expenditures

57820 - 57899

57820 - C&G Intercampus Exp-UCSF

57821 - C&G Intercampus Cont-Exp-UCSF

57830 - C&G Intercampus Exp-UCD

57831 - C&G Intercampus Cont-Exp UCD

57840 - C&G Intercampus Exp-UCLA

57841 - C&G Intercampus Cont-Exp-UCLA

57850 - C&G Intercampus Exp-UCR

57851 - C&G Intercampus Cont-Exp-UCR

57860 - C&G Intercampus Exp-UCSD

57861 - C&G Intercampus Cont-Exp-UCSD

57870 - C&G Intercampus Exp-UCSC

57871 - C&G Intercampus Cont-Exp-UCSC

57880 - C&G Intercampus Exp-UCSB

57881 - C&G Intercampus Cont-Exp-UCSB

57890 - C&G Intercampus Exp-UCI

57891 - C&G Intercampus Cont-Exp-UCI

57895 - C&G Intercampus Exp-UCMerced

57896 - C&G Intercampus Cont-Exp-UCMer

579XY - BUDSUM C&G Sponsor Direct Cost

57901 - 57909

57901 - C&G Sponsor Dir Cost - Lab Fee

57970 - 57989

579XX - BUDSUM C&G Spnsr Indirect Cost

57900

57900 - BUDSUM Indirect Cost Recovery

57910 - 57969

57990 - 57999

57990 - Indirect Cost Recovery-C&G

57998 - Indirect Cost Recovery-Contra

58011

58011 - BUDSUM Indirect Cost

580XX - BUDSUM Unallocated

5800X - BUDSUM Unallocated

58000

58000 - BUDSUM Unallocated

58001

58001 - BUDSUM Unallocated

58100 - BUDSUM Reappropriation

5810X - BUDSUM Reappropriation

58100

58100 - BUDSUM Reappropriated Balances

58200 - BUDSUM Fund Advance Unalloc

5820X - BUDSUM Funds Advance Unalloc

58200

58200 - BUDSUM Fund Advance Unalloc

590XX - BUDSUM Recharge Income

5900X - Recharge Income

58029

58029 - BUDSUM Recharge

59000

59000 - BUDSUM Recharge Income

5901X - Recharge-UCOP Assessment

59010

5999X - Control Unit Budget Provisions

59990 - 59999

59990 - Staff Merit Provision

59991 - Staff Range Provision

59992 - Staff Up/Downgrading Provision

59993 - Staff Reclass Provision

59994 - Staff Equity Provision

59998 - Provision-Staff Recog Award

* * * * * * * * * * * * End of Report * * * * * * * * * * * *

BFS General LedgerCOA Tree Report

ReportId: UCGLTREE

Run Date Time: 2021-10-02-20.05.04.000000

Report : Chartfield Report

Tree : BFS_ACCOUNT

As of : 2021-10-02

|<--------------------Tree Level Details-------------------->|

12345678910

7XXXX - Operating Transfers

70000 - 79999

71110 - General Allocation

71210 - Block Grant

71220 - Temporary Academic Support

71230 - Faculty Start-up

71240 - Faculty Retention

71290 - OP Allocations

71295 - Other Central Commitments

71302 - Salary Support

71304 - Benefits Support

71312 - Faculty Prov/Up/Down

71314 - Faculty Merits/Promotions

71320 - Non-Fac Acad. Up/Down

71322 - Non-Fac Acad. Merits/Promos

71410 - Central Assessments

71420 - Withdrawals/Returns

71600 - Fund Exchanges

71650 - Deficit clearing - Other

72110 - Inter-Location Xfr (Rev)

72115 - Inter-Location Xfr (Fund Bal)

72210 - Regents Endow/FFE Payout

72295 - Other Transfers

73110 - Summer Session/UNEX Rev Share

73120 - Academic/Research Awards

73130 - Personnel Awards & Training

73140 - Work-study Funding

73150 - Gift Fee Distribution

73201 - InterDiv - Initial Transfers

73205 - InterDiv - Vice-Chanc Support

73295 - InterDiv - Other Xfer Btwn Div

74101 - Div - Initial Transfers

74110 - Div - Block Grant

74120 - Div - Temp Acad Support

74130 - Div - Faculty Start-up

74140 - Div - Faculty Retention

74150 - Div - Salary Support

74155 - Div - Benefits Support

74160 - Div - Personnel Actions

74180 - Div - Sweeps/Withdrawals

74195 - Div - Other Dean/AVC Support

74295 - Div - Other Internal Xfr

75101 - Dept - Initial Transfers

75195 - Dept - Other Internal Xfr

* * * * * * * * * * * * End of Report * * * * * * * * * * * *

BFS General LedgerGL Account Details Report

ReportId: UCGLACCT

Run Date Time: 2021-10-02-20.05.04.000000

Account : 10000

Effective Date : 1900-01-01

Description : Cash-Receipts-BofA-Credit Card

Long Description :

Account : 10001

Effective Date : 1900-01-01

Description : Cash-Receipts-BofA-Cash, Check

Long Description :

Account : 10002

Effective Date : 1900-01-01

Description : Cash-Receipts-BofA II

Long Description :

Account : 10003

Effective Date : 2004-08-01

Description : Cash-Receipts-Mellon-ACH

Long Description :

Account : 10010

Effective Date : 1900-01-01

Description : Cash-Disb-Wells Fargo-Payroll

Long Description :

Account : 10011

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Payroll EFT

Long Description :

Account : 10012

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Accounts Payable

Long Description :

Account : 10013

Effective Date : 2002-06-01

Description : Cash-Disb-WF-A/P-EFT

Long Description :

Account : 10014

Effective Date : 1900-01-01

Description : Cash-Disb-WF-SHIP-Blue Cross

Long Description :

Account : 10015

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Emergency Loans

Long Description :

Account : 10016

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Chancellor's Fund

Long Description :

Account : 10017

Effective Date : 2000-10-13

Description : Cash-Disb-Mellon-Payroll EFT

Long Description : Old account was 10011 at Wells Fargo Bank.

Account : 10018

Effective Date : 2000-10-13

Description : Cash-Disb-Mellon-A/P-EFT

Long Description : Old account was 10013 at Wells Fargo Bank.

Account : 10019

Effective Date : 2001-11-07

Description : Cash-Disb-BofA-Wire/FX

Long Description : Bank of America account to be used by Disbursements for wire transfer disbursements and foreignexchange. The related bank account was established to be used instead of the existing cash receipts account.

Account : 10020

Effective Date : 2006-12-01

Description : Cash-Frgn-Bnq de Plyns-Oprtng

Long Description : This is a bank account with the Banque de Polynesie in Moorea (CFP Francs), used by CNR UCBBiological Station as a checking account for operations. Department contact Barbara Lane, Asst Dean-Budget &Finance (babs@nature.berkeley.edu, 3-2203).

Account : 10021

Effective Date : 2006-12-01

Description : Cash-Frgn-Bnq de Plyns-Reserve

Long Description : This is a bank account with the Banque de Polynesie (CFP Francs), used by CNR UCB BiologicalStation as a reserve account. Department contact Barbara Lane, Asst Dean-Budget & Finance(babs@nature.berkeley.edu, 3-2203).

Account : 10022

Effective Date : 2006-12-01

Description : Cash-Frgn-Ntnl BK of Grc-Oprtn

Long Description : This is a bank account with the National Bank of Greece (Euros), used by Classics (CASMA) forNemea excavation as an operating account. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

Account : 10023

Effective Date : 2006-12-01

Description : Cash-Frgn-Ntnl BK of Grc-Svngs

Long Description : This is a bank account with the National Bank of Greece (U.S. $), used by Classics (CASMA) forNemea excavation as a savings account. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

Account : 10024

Effective Date : 2006-12-01

Description : Cash-Frgn-Alpha BK of Grc-Svng

Long Description : This is a bank account with the Alpha Bank of Greece (Euros), used by Classics (CASMA) forNemea excavation as a savings account. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

Account : 10025

Effective Date : 2006-12-01

Description : Cash-Frgn-Alpha BK of Grc-CD

Long Description : This is an interest CD account with the Alpha Bank of Greece (Euros), used by Classics (CASMA)for Nemea excavation. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

Account : 10026

Effective Date : 2006-12-01

Description : Cash-Frgn-Emporiki Bank

Long Description : This is a bank account with the Emporiki Bank (Euros), used by EERC for reconstruction of TheTemple of Zeus. Department contact Nancy Nelson, Senior Admin Analyst (nancyn@berkeley, 665-3617)

Account : 10027

Effective Date : 2006-12-01

Description : Cash-Frgn-Hokuriku BK of Japan

Long Description : This is a bank account with the Hokuriku Bank of Tokyama (Japan Yen), used by Physics.Department contact Claudia Lopez, Director of Administration (clopez@berkeley, 2-0568).

Account : 10028

Effective Date : 2007-06-01

Description : Cash-Frgn-Emporiki Bank-Oprtn

Long Description : This is a bank account with the Emporiki Bank (Euros), used by EERC for reconstruction of TheTemple of Zeus. Department contact Nancy Nelson, Senior Admin Analyst (nancyn@berkeley, 665-3617)

Account : 10029

Effective Date : 2007-06-01

Description : Cash-Frgn-Emporiki Bank-CD

Long Description : This is a bank account with the Emporiki Bank (Euros), used by EERC for reconstruction of TheTemple of Zeus. Department contact Nancy Nelson, Senior Admin Analyst (nancyn@berkeley, 665-3617

Account : 10030

Effective Date : 2008-01-01

Description : Cash-Frgn-Standard BK-Namibia

Long Description : This is a bank account with the Standard Bank in Outjo Namibia used by College of NaturalResources. Department contact Barbara Lane, Assistant Dean (babs@nature.berkeley, 3-2203).

Account : 10031

Effective Date : 2011-03-01

Description : Cash-Frgn-Chile-US Dollars

Long Description : This is a bank account with Banco de Chile (US Dollars) in Santiago Chile, used by Adrian T. Lee,Professor of Physics, for the NSF funded POLARBEAR project. The contact person for this account is Claudia Lopez,Director of Administration at Department of Physics, (clopez@berkeley, 643-0568). Bank Account Number 5-001-70680-7

Account : 10032

Effective Date : 2011-03-01

Description : Cash-Frgn-Chile-Chilean Pesos

Long Description : This is a bank account with Banco de Chile (Chelean Pesos) in Santiago Chile, used by Adrian T.Lee, Professor of Physics, for the NSF funded POLARBEAR project. The contact person for this account is ClaudiaLopez, Director of Administration at Department of Physics, (clopez@berkeley, 643-0568). Bank Account Number001-70680-02

Account : 10033

Effective Date : 2014-04-01

Description : Cash-Frgn-UniCredit Bank-Italy

Long Description : This is a bank account with the UniCredit Bank in Italy, used by The UC Berkeley/Kolomensky Labat Department of Physics. Department contact Anil More, Director of Administration (avmore@berkeley.edu or 2-0568).

Account : 10034

Effective Date : 2015-10-01

Description : Cash-Frgn-Chile2-Chilean Pesos

Long Description : Cash-Frgn-Chile2-Chilean Pesos Account Name – Universidad De California Berkeley AccountNumber - 00-001-92491-05 Currency CLP – Chilean Pesos Requested by Professor Adrian Lee at Physics, 643-4606,Adrian.Lee@berkeley.edu

Account : 10100

Effective Date : 1900-01-01

Description : Cash-Petty Cash-General

Long Description :

Account : 10110

Effective Date : 2003-01-01

Description : Cash-Petty Cash-Change Funds

Long Description : This is an OpenItem account for tracking change (currency and coins) at custodian departments.Account 10130, Cash-Petty Cash-Bank Change Fd, effective 01/01/03, is not an OpenItem account and is used only fortracking change at campus restaurants.

Account : 10120

Effective Date : 1900-01-01

Description : Cash-Petty Cash-Human Subject

Long Description :

Account : 10130

Effective Date : 2003-01-01

Description : Cash-Petty Cash-Bank Change Fd

Long Description : This account is set up to keep track of change (currency and coins) at the campus restaurants in anew banking process. This account is NOT an OpenItem account and will not use the reference field for open itemreporting. Account 10110, Cash-Petty Cash-Change Funds, is an OpenItem account and uses the reference field for openitem reporting for tracking change at custodian departments.

Account : 10140

Effective Date : 2008-05-02

Description : Cash-Petty Cash-Foreign

Long Description : This petty cash account was established to distinguish those foreign petty cash funds that are notsubject to Disbursements' practice of disallowing EFT for reimbursements for petty cash custodians.

Account : 10200

Effective Date : 1900-01-01

Description : Cash-Fund Balancing

Long Description :

Account : 10300

Effective Date : 1900-01-01

Description : Cash-Escrow/Trustee

Long Description : Account for cash held by a third-party in the name of UC.

Account : 10900

Effective Date : 2005-05-01

Description : Cash - Checking

Long Description : Cash checking account for UCB Foundation.

Account : 10901

Effective Date : 2005-05-01

Description : Cash - Regents - STIP

Long Description : Cash - Regents - STIP account for UCB Foundation.

Account : 10902

Effective Date : 2005-05-01

Description : Cash - Regent - Unres

Long Description : Cash-Regents Unrestricted for UCB Foundation.

Account : 10903

Effective Date : 2005-06-01

Description : Cash-Disb AP Checking

Long Description :

Account : 11000

Effective Date : 1900-01-01

Description : University Investments

Long Description :

Account : 11050

Effective Date : 2008-06-01

Description : Investment of Collateral - SLP

Long Description : Investment of Collateral under Securities Lending Program (current asset)

Account : 11100

Effective Date : 1900-01-01

Description : SPWB Energy Bond Investments

Long Description :

Account : 11101

Effective Date : 2004-09-01

Description : Invstmt Held-Exchange Resource

Long Description : Investment Held By Trustees-Exchange Resource, Inc. pursuant to Holding Agreement 00-0256Hbetween the Regents and the City of Berkeley for improvements that the City could make to property that was sold to it.Generally, the City has until December 31, 2005 to make these improvements or the money is remitted back to theRegents.

Account : 11102

Effective Date : 2009-06-02

Description : Invstmt Held by Mgmt Companies

Long Description : Investment Held by management companies. A trustee cash account for recording the cash/bankaccounts held by the property management companies.

Account : 11110

Effective Date : 2003-06-01

Description : Invest Held By Trustees-SPWB

Long Description : For SPWB Capital Leases (State Lease Revenue Bonds) and SPWB High Tech Education Bonds.Not for SPWB Energy Efficiency Bonds since they are not capital leases.

Account : 11150

Effective Date : 2001-07-01

Description : Invtmt Held by Trustees-Noncur

Long Description :

Account : 11160

Effective Date : 2010-06-01

Description : Invtmt Held by Trustees-SPWB-D

Long Description : Noncurrent Assets-Investments Held by Trustee-SPWB-Davis

Account : 11161

Effective Date : 2010-06-01

Description : Invtmt Held by Trustees-SPWB-H

Long Description : Noncurrent Assets-Investments Held by Trustee-SPWB-Helios

Account : 11180

Effective Date : 2005-05-01

Description : Inv - LT - GEP

Long Description : INV - LT - GEP for UCB Foundation

Account : 11181

Effective Date : 2005-05-01

Description : Inv-LT-HI-Yield Separate

Long Description : INV-LT-HI-Yield Separate for UCB Foundation

Account : 11182

Effective Date : 2005-05-01

Description : INV-LT-Investment-DIA

Long Description : INV-LT-Investment - DIA for UCB Foundation

Account : 11183

Effective Date : 2005-05-01

Description : INV-LT-Investment-VPI Fund

Long Description : INV-LT-Investment-VPI Fund for UCB Foundation

Account : 11184

Effective Date : 2008-06-01

Description : INV-LT-Gift Annuity & Unitrust

Long Description : INV-LT-Gift Annuity & Unitrust for UCB Foundation

Account : 11185

Effective Date : 2008-06-01

Description : Inv-Lt-Pooled Income Funds

Long Description : Inv-Lt-Pooled Income Funds for UCB Foundation

Account : 11186

Effective Date : 2016-01-01

Description : Inv-Lt Kaspick

Long Description : Inv-Lt Kaspick

Account : 11187

Effective Date : 2017-03-01

Description : Inv-Lt-Berkeley Catalyst Fund

Long Description : INV-LT-Berkeley Catalyst Fund, per Lina Wang e-mail, 03/16/17 (description change)

Account : 11188

Effective Date : 2005-05-01

Description : Inv-Lt-Dreyfus-Fink-00294743-0

Long Description :

Account : 11189

Effective Date : 2005-05-01

Description : Inv-Lt-Dreyfus-Fink-00294744-8

Long Description :

Account : 11190

Effective Date : 2005-05-01

Description : Inv-Lt-Donated Securities

Long Description :

Account : 11191

Effective Date : 2005-05-01

Description : Inv- Lt Securities-H. Hohbach

Long Description :

Account : 11192

Effective Date : 2005-05-01

Description : Inv.-Lt-Real Estate

Long Description :

Account : 11193

Effective Date : 2007-12-01

Description : Inv-LT-Haas Social Responsible

Long Description :

Account : 11193

Effective Date : 2007-12-01

Description : Inv-LT-Haas Social Responsible

Long Description :

Account : 11194

Effective Date : 2008-03-01

Description : Inv-LT-Siebel Stem Cell Fund

Long Description :

Account : 12000

Effective Date : 2002-06-01

Description : A/R State Approp-Operating

Long Description : Current Asset-Accounts Receivable-State Appropriation-Operating. This is the receivable accountfor special state approrpriation revenues.

Account : 12001

Effective Date : 2002-06-01

Description : A/R State Approp-Nonop-Capital

Long Description : Current Asset-Accounts Receivable-State Appropriation-Nonoperating-Capital. This is thereceivable account for State capital financing appropriation revenues.

Account : 12002

Effective Date : 2003-05-31

Description : A/R State Agencies (C&G)

Long Description :

Account : 12003

Effective Date : 2002-06-01

Description : A/R State Approp-Nonop-Educ

Long Description : Current Asset-Accounts Receivable-State Appropriation-Nonoperating-Educational. This is thereceivable account for State-General Support revenues.

Account : 12004

Effective Date : 2016-10-31

Description : A/R State Agencies Withholding

Long Description : A/R State Agenices Withholding -- for the percentage amount withheld by a state agency on eachinvoice, paid when the award terminates

Account : 12010

Effective Date : 2002-06-01

Description : A/R-State-Noncurrent

Long Description : Noncurrent Asset-Other Asset-Accounts Receivable-State

Account : 12020

Effective Date : 2003-06-01

Description : A/R-State Cap Lease-Billing

Long Description : Current Assets-Accounts Receivable-State Capital Lease-to be debited when sending a claim to theState for reimbursement

Account : 12021

Effective Date : 2003-06-01

Description : A/R-State Cap Lease-Pymts Rcvd

Long Description : Current Assets-Accounts Receivable-State Capital Lease-Settlement-to be credited when paymentreceived on claim

Account : 12050

Effective Date : 2016-06-01

Description : Allow for Doubtful Accts-State

Long Description :

Account : 12100

Effective Date : 2018-03-29

Description : A/R U.S.Government Appropriati

Long Description :

Account : 12101

Effective Date : 2003-05-31

Description : A/R U.S.Government Grants

Long Description :

Account : 12102

Effective Date : 2003-05-31

Description : A/R U.S. Government Contracts

Long Description :

Account : 12103

Effective Date : 2000-11-01

Description : A/R U.S. Govt Grants-Stdt Aid

Long Description : Separate A/R U.S. Government Grant account for student aid for use by LRO versus open itemaccount used by EFA for other A/R U.S. Government Grant balances/transactions.

Account : 12104

Effective Date : 2004-07-01

Description : A/R U.S. Govt Contracts Withho

Long Description : A/R U.S. Government Contracts Withholding - for the percentage amount withheld by the federalgovernment on each invoice on a contract, paid when the contract terminates

Account : 12105

Effective Date : 2004-07-01

Description : A/R U.S. Govt Grants Withholdi

Long Description : A/R U.S. Government Grants Withholding - for the percentage amount withheld by the federalgovernment on invoices on a grant, paid when the grant terminates

Account : 12108

Effective Date : 2010-06-01

Description : A/R U.S. Govt Pell Grants

Long Description : A/R U.S. Govt Pell Grants, established per UCOP's request on July12, 2010, regarding Federal PellGrant Revenue Reporting Change

Account : 12109

Effective Date : 2011-03-01

Description : A/R U.S. Financing Appro BABs

Long Description : To record accrued interest receivable from the United States Treasury on Build America Bonds(BABs), mapped to UCOP AGC 160518

Account : 12110

Effective Date : 2002-06-01

Description : A/R-Federal-Noncurrent

Long Description : Noncurrent Asset-Other Assets-Accounts Receivable-Federal

Account : 12150

Effective Date : 2016-06-01

Description : Allow for Doubtful Accts-U.S.

Long Description :

Account : 12200

Effective Date : 1900-01-01

Description : A/R Auxiliaries & Svc Enterpri

Long Description :

Account : 12210

Effective Date : 2001-07-01

Description : A/R Aux Enter-Noncurrent

Long Description :

Account : 12250

Effective Date : 1900-01-01

Description : Allow for Doubt Accts-Aux & SE

Long Description :

Account : 12300

Effective Date : 1900-01-01

Description : A/R CARS

Long Description :

Account : 12301

Effective Date : 2019-05-01

Description : A/R BFS Returned Checks

Long Description : Clearing account for returned checks from bank. Items received from the bank are initially recorded

in this account.

Account : 12302

Effective Date : 2005-06-01

Description : A/R CARS Adjustments

Long Description : This account is used for adjustments to CARS that are not processed in CARS.

Account : 12303

Effective Date : 2001-05-01

Description : BFS A/R

Long Description : BFS A/R This GL account is active for the go-live date of 4/1/2012 for the AR and Billing modules.The effective date of the account is set to 5/1/2001 to accommodate the oldest open active invoice.

Account : 12304

Effective Date : 2012-04-01

Description : BFS A/R Collections

Long Description : BFS A/R Collections

Account : 12310

Effective Date : 1900-01-01

Description : A/R CUBS (Collections)

Long Description :

Account : 12311

Effective Date : 2019-11-01

Description : A/R Campus Solutions

Long Description : A/R Campus Solutions for SIS

Account : 12312

Effective Date : 1900-01-01

Description : A/R CUBS Payroll Sundry

Long Description :

Account : 12313

Effective Date : 1900-01-01

Description : A/R CUBS Payroll

Long Description :

Account : 12314

Effective Date : 1900-01-01

Description : A/R CUBS EFA

Long Description :

Account : 12315

Effective Date : 2015-11-01

Description : A/R CS Returned Checks

Long Description : A/R CS Returned Checks for SIS

Account : 12319

Effective Date : 2005-07-01

Description : A/R CARS Receivables in CUBS

Long Description :

Account : 12320

Effective Date : 2003-05-31

Description : A/R Local Govt Contracts & Gra

Long Description :

Account : 12321

Effective Date : 2016-10-31

Description : A/R Local Govt C&G Withholding

Long Description : A/R Local Government Contracts & Grants Withholding - for the percentage amount withheld bylocal government on a contact or grant, paid when the award terminates

Account : 12330

Effective Date : 2003-05-31

Description : A/R Private Contacts & Grants

Long Description :

Account : 12331

Effective Date : 1900-01-01

Description : A/R Private Gifts & Endowments

Long Description :

Account : 12331

Effective Date : 2005-05-01

Description : A/R Private Gifts & Endowments

Long Description : A/R Pledge Receivable-Current for UCB Foundation

Account : 12332

Effective Date : 2004-07-01

Description : A/R Private/Fed Flow Thru With

Long Description : A/R Private/Federal Flow Through Withholding - for the percentage amount withheld on eachinvoice, paid when the award terminates

Account : 12333

Effective Date : 2001-06-01

Description : A/R Pledges-Noncurrent

Long Description :

Account : 12333

Effective Date : 2005-05-01

Description : A/R Pledges - NonCurrent

Long Description : Pledges Receivable-NonCurrent for UCB Foundation

Account : 12334

Effective Date : 2001-06-01

Description : A/R Pledges-Allow for Uncoll-N

Long Description :

Account : 12334

Effective Date : 2005-05-01

Description : A/R Pledges-Allow for Uncol-NC

Long Description : Allowance for Doubtful A/C-NonCurrent for UCB Foundation

Account : 12335

Effective Date : 2001-06-01

Description : A/R Pledges-Discount-Noncurren

Long Description :

Account : 12335

Effective Date : 2005-05-01

Description : A/R Pledges-Discount-Noncurren

Long Description :

Account : 12339

Effective Date : 2016-06-01

Description : Allow for Doubtful - Loc & Pri

Long Description : Allowance for doubtful accounts for local government and private grants and contracts.

Account : 12339

Effective Date : 2005-05-01

Description : A/R Gifts in Kind

Long Description : A/R - Gifts in Kind for UCB Foundation

Account : 12340

Effective Date : 2019-07-01

Description : A/R Payroll Clearing

Long Description :

Account : 12341

Effective Date : 1900-01-01

Description : A/R Payroll Employee Advances

Long Description :

Account : 12350

Effective Date : 1900-01-01

Description : A/R Agencies

Long Description :

Account : 12351

Effective Date : 2015-11-01

Description : A/R CS 3rd Party Orgs

Long Description : A/R CS 3rd Party Orgs for SIS

Account : 12360

Effective Date : 1900-01-01

Description : A/R Other

Long Description :

Account : 12360

Effective Date : 2005-05-01

Description : A/R Other

Long Description : Accounts Receivable account for UCB Foundation

Account : 12361

Effective Date : 1900-01-01

Description : A/R Other Returned Checks

Long Description :

Account : 12362

Effective Date : 1900-01-01

Description : A/R Other Cr Card Chrgbcks

Long Description :

Account : 12363

Effective Date : 2001-07-01

Description : A/R Other-Noncurrent

Long Description :

Account : 12364

Effective Date : 2004-12-01

Description : A/R UNEX Sundry Debtor

Long Description : Accounts Receivable University Extension Sundry Debtor

Account : 12365

Effective Date : 2010-04-01

Description : A/R BFS A/P Cks Pending Collec

Long Description : A/R BFS A/P Checks Pending Collect to be used for re-issued checks because the first check waspossibly/probably fraudulently altered. Disbursements has completed an affidavit to the bank for reimbursement of the

paid fraud check, but he collection from the bank is pending.

Account : 12366

Effective Date : 2010-07-01

Description : BFSv9 CARS Re-Issued Pmts frv8

Long Description : BFSv9 CARS Re-Issued Payments from v8.8

Account : 12366

Effective Date : 2005-06-01

Description : A/R-Funds Held in Trust by Oth

Long Description :

Account : 12367

Effective Date : 2005-05-01

Description : A/R UCB Regents re Gifts

Long Description : A/R UCB Regents re Gifts

Account : 12368

Effective Date : 2005-05-01

Description : A/R Stock Proceeds in Transit

Long Description : A/R - Stock Proceeds in Transit for UCB Foundation

Account : 12369

Effective Date : 2005-05-01

Description : A/R Interest Receivable -GEP

Long Description : A/R - Interest Receivable - GEP for UCB Foundation

Account : 12370

Effective Date : 1900-01-01

Description : Accrued Receivables (Unbilled)

Long Description :

Account : 12370

Effective Date : 2006-04-01

Description : A/R Other-STIP Income

Long Description : A/R Other - STIP Income for UCB Foundation from OP

Account : 12380

Effective Date : 1900-01-01

Description : A/R Contra (Unapplied Cash)

Long Description :

Account : 12381

Effective Date : 2005-06-01

Description : A/R CARS/CUBS Year-end Reclass

Long Description : This account is used only for year-end temporary reclassifications of A/R CARS and CUBS items.

Account : 12382

Effective Date : 2009-03-01

Description : Contra CARS A/R - From CUBS

Long Description : CUBS Unforgiven Receivables converted from decommissioned CUBS system previously utilizedin the collection of delinquent receivables in the years 1993 through 2007.

Account : 12383

Effective Date : 2012-04-01

Description : BFS A/R Unapplied Cash

Long Description : BFS A/R Unapplied Cash

Account : 12387

Effective Date : 2009-03-01

Description : A/R Pollution Remedi Recovery

Long Description : CA-Pollution Remediation Obligation Recovery Receivable (GASB 49, AGC 160851, to beactivated when the account is needed)

Account : 12388

Effective Date : 2009-03-01

Description : A/R Pollution Remedi Rcvry-Stt

Long Description : CA-Pollution Remediation Obligation Recovery Receivable-Settlement (GASB 49, AGC 160852, tobe activated when the account is needed)

Account : 12389

Effective Date : 2009-03-01

Description : A/R Pollution Rem Rcvry-noncur

Long Description : NA-Pollution Remediation Obligation Recovery Receivable (GASB 49, AGC 161976)

Account : 12390

Effective Date : 1900-01-01

Description : Allow for Doubtful Accts-Other

Long Description :

Account : 12391

Effective Date : 2001-06-01

Description : A/R-Other-Gifts/Pledges-Allowa

Long Description :

Account : 12391

Effective Date : 2005-05-01

Description : A/R Other-Gifts/Pledges-Allowa

Long Description : Allowance for Doubtful A/C-Current for UCB Foundation

Account : 12393

Effective Date : 2012-04-01

Description : BFS Allow for Doubtful Accts

Long Description : BFS Allow for Doubtful Accts

Account : 12400

Effective Date : 2001-07-01

Description : A/R Investment Income

Long Description :

Account : 12500

Effective Date : 2001-07-01

Description : A/R Student Tuition & Fees

Long Description :

Account : 12590

Effective Date : 2006-05-01

Description : Allow for Doubtful - Tui & Fee

Long Description : Allowance for doubtful account for student tuitions and fees.

Account : 12600

Effective Date : 2004-02-01

Description : A/R Educational Activities

Long Description :

Account : 12650

Effective Date : 2001-07-01

Description : Allowance-Doubtful Accts-Educ

Long Description :

Account : 12700

Effective Date : 2014-04-01

Description : A/R Contract & Grant Withhold

Long Description : A/R Contract & Grant Withhold

Account : 12770

Effective Date : 2014-04-01

Description : A/R Contract & Grant-Noncurren

Long Description : A/R Contract & Grant-Noncurren

Account : 13000

Effective Date : 1900-01-01

Description : Intrafund Receivables

Long Description :

Account : 13100

Effective Date : 1900-01-01

Description : Interfund Receivables

Long Description :

Account : 14000

Effective Date : 1900-01-01

Description : General Inventories

Long Description :

Account : 14010

Effective Date : 1900-01-01

Description : General Work-in-Process

Long Description :

Account : 14100

Effective Date : 1900-01-01

Description : Aux & SE Inventories

Long Description :

Account : 14110

Effective Date : 1900-01-01

Description : Aux & Svc Enter Work-in-Proces

Long Description :

Account : 15000

Effective Date : 1900-01-01

Description : General Prepayments

Long Description :

Account : 15001

Effective Date : 2010-07-01

Description : Travel & Other Advances

Long Description :

Account : 15002

Effective Date : 2014-04-01

Description : Prepayments - Claremont Hotel

Long Description : Prepayments - Claremont Hotel is related to the $500,000 gift-in-kind contribution that Blum madeto UCB.

Account : 15010

Effective Date : 1900-01-01

Description : General Deferred Charges

Long Description :

Account : 15010

Effective Date : 2005-05-01

Description : General Deferred Charges

Long Description :

Account : 15011

Effective Date : 2000-12-12

Description : CARS Deferred Exp/Assets

Long Description : Account is to be used for expenditure and asset transactions that do not meet CARS criteria forrecognition/realizability (although the receivable is billed). This account should only contain transactions that are fromCARS.

Account : 15019

Effective Date : 2005-05-01

Description : Def Chg.-Trust Admin. Fees

Long Description :

Account : 15020

Effective Date : 1900-01-01

Description : General Other Assets

Long Description :

Account : 15090

Effective Date : 2001-06-01

Description : General Other Assets-Noncurren

Long Description :

Account : 15090

Effective Date : 2005-05-01

Description : General Other Assets-Noncurren

Long Description :

Account : 15100

Effective Date : 1900-01-01

Description : Aux & Svc Enter Prepayments

Long Description :

Account : 15110

Effective Date : 1900-01-01

Description : Aux & Svc Enter Deferred Charg

Long Description :

Account : 15120

Effective Date : 1900-01-01

Description : Aux & Svc Enter Other Assets

Long Description :

Account : 15190

Effective Date : 2001-07-01

Description : Aux Other Assets-Noncurrent

Long Description :

Account : 15200

Effective Date : 2003-06-01

Description : Deferred Cost of Issuance

Long Description : Current Assets-Deferred Cost of Issuance-for material costs of issuance which should not beexpensed in one year.

Account : 15290

Effective Date : 2003-06-01

Description : Deferred Cost of Issuance-Nonc

Long Description : Noncurrent Assets-Deferred Cost of Issuance-to be used when there are material costs of issuancewhich should not be expensed in one year

Account : 15900

Effective Date : 2016-05-01

Description : DO-Loss on Debt Refund-Capital

Long Description : Deferred Outflows-Deferred Financing Costs – Capital Related Debt Financing Set up per GASB65

Account : 15950

Effective Date : 2019-06-01

Description : DO-Asset Retirement Obligation

Long Description : DO-Asset Retirement Obligation - Deferred Outflows - Asset Retirement Obligations (ARO); due toGASB 83: Certain Asset Retirement Obligations, effective FY19.

Account : 16000

Effective Date : 2004-11-01

Description : Notes Receivable-LT Loans

Long Description :

Account : 16000

Effective Date : 2005-05-01

Description : Notes Receivable-Lt Loans

Long Description :

Account : 16001

Effective Date : 2006-07-01

Description : N/R Fed Loan-Advanced to Stdnt

Long Description : Notes Receivable - Federal Loan - funds advanced to students, formerly in 16000

Account : 16002

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Assigned to US

Long Description : Notes Receivable - Federal Loan - loan principal assigned to and accepted by the united states,formerly in 16000

Account : 16003

Effective Date : 2006-07-01

Description : N/R Fed Loan-Prin Cncl-Tch/Mil

Long Description : Notes Receivable - Federal Loan - total loan principal canceled on loans made prior to 07/01/72-teach/military, formerly in 16000

Account : 16004

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Subj Mttr

Long Description : Notes Receivable - Federal Loan - principal canceled for certain subject matter teaching 07/23/92and after, formerly in 16000

Account : 16005

Effective Date : 2004-11-01

Description : Notes Receivable-In-Transit

Long Description :

Account : 16006

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Othr Tch

Long Description : Notes Receivable - Federal Loan - principal cancelled for all other teaching on loans made 07/01/72and after, formerly in 16000

Account : 16007

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Mil Svc

Long Description : Notes Receivable - Federal Loan - principal cancelled for military service on loans made 07/01/72and after, formerly in 16000

Account : 16008

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Vlntr Svc

Long Description : Notes Receivable - Federal Loan - principal cancelled for volunteer service, formerly in 16000

Account : 16009

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Law Enfrc

Long Description : Notes Receivable - Federal Loan - principal cancelled for law enforcement and corrections officerservice, formerly in 16000

Account : 16010

Effective Date : 1900-01-01

Description : Notes Receivable-Campus-CUBS

Long Description :

Account : 16011

Effective Date : 2010-10-01

Description : N/R-LOAN Payment Clearing

Long Description : Notes Receivable Loan Payment Clearing ; payments received and posted to Loan ReceivableSystem.

Account : 16012

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Child/Fam

Long Description : Notes Receivable - Federal Loan - principal cancelled for child/family early intervention service07/23/92 and after, formerly in 16000

Account : 16013

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Nurse/Med

Long Description : Notes Receivable - Federal Loan - principal cancelled for nurse/medical tech service 07/23/92 andafter, formerly in 16000

Account : 16014

Effective Date : 2010-06-01

Description : N/R Fed Ln-Prin Cncl-Attorney

Long Description : Notes Receivable - Federal Loan - principal cancelled for Attorney in Public Defender Organization,a new reporting line item on FISAP in FY 2009-10.

Account : 16015

Effective Date : 1900-01-01

Description : NR-Campus-LT Loan Recordkeepin

Long Description :

Account : 16016

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Death/Dis

Long Description : Notes Receivable - Federal Loan - principal cancelled - death/disability, formerly in 16000

Account : 16017

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Cncl-Bnkruptcy

Long Description : Notes Receivable - Federal Loan - principal cancelled - bankruptcy, formerly in 16000

Account : 16018

Effective Date : 2012-06-01

Description : N/R Fed Ln-Prin Cncl-Pre-K Stf

Long Description : Notes Receivable - Federal Loan - principal cancelled for pre-K or child care program staff memberservice

Account : 16019

Effective Date : 2006-07-01

Description : N/R Fed Ln-Prin Adjmt-Other

Long Description : Notes Receivable - Federal Loan - principal adjustments - other, formerly in 16000

Account : 16020

Effective Date : 1900-01-01

Description : Notes Receivable-ST Housing

Long Description :

Account : 16030

Effective Date : 2001-06-01

Description : Mortgages Rec-Collections

Long Description :

Account : 16040

Effective Date : 1900-01-01

Description : Notes Receivable-Ford Direct

Long Description :

Account : 16041

Effective Date : 2013-10-01

Description : N/R Fed Ln-Prin Cncl-Spch/Path

Long Description : N/R Federal Loan-Principal Cancellation for Speech-Language Pathology Services

Account : 16042

Effective Date : 2015-01-01

Description : N/R Fed Ln-Prin Cncl-Disabi/VA

Long Description : N/R Federal Loan-Principal Cancellation for Disability Based on VA determination

Account : 16049

Effective Date : 2007-06-01

Description : NR-Noncurrent Contra YE Reclas

Long Description : Notes Receivable - Noncurrent Contra for Year-End Reclassification

Account : 16050

Effective Date : 2001-06-01

Description : Mortg Rec-Allow for Uncollect

Long Description :

Account : 16060

Effective Date : 2001-06-01

Description : Notes Receivable-Collections

Long Description :

Account : 16061

Effective Date : 2006-07-01

Description : N/R Fed Loan-Principal Collect

Long Description : Notes Receivable - Federal Loan - loan principal collected, formerly in 16000

Account : 16090

Effective Date : 1900-01-01

Description : Allowance for Doubtful Notes

Long Description :

Account : 16100

Effective Date : 2001-06-01

Description : Current Portion of N/R-Loans

Long Description :

Account : 16100

Effective Date : 2005-05-01

Description : Current Portion of N/R-Loans

Long Description : Current Portion of N/R - Loans for UCB Foundation

Account : 16105

Effective Date : 2007-06-01

Description : N/R Emergency Loans

Long Description : Notes Receivable - Emergency Loans is used at year-end for reclassifying student emergency loansfrom Accounts Receivable accounts to a notes receivable account.

Account : 16106

Effective Date : 2014-11-01

Description : N/R Short-Term Loan-Biwkly Pay

Long Description : N/R Short-Term Loan-Biwkly Pay is for a short-term, no interest loan offered to eligible UCBerkeley employees who will be impacted by the conversion to bi-weekly pay. Loan disbursements will be paid out on01/16/2013, and repayments will be made through 12 bi-weekly payroll deductions and must be paid by 08/18/2013.

Account : 16110

Effective Date : 2001-06-01

Description : Current Portion of N/R-Collect

Long Description :

Account : 16120

Effective Date : 2001-06-01

Description : Cur Portion of Mort Rec-Loans

Long Description :

Account : 16130

Effective Date : 2001-06-01

Description : Current Portion of M/R-Collect

Long Description :

Account : 16140

Effective Date : 2001-06-01

Description : Curr Portion of N/R-Allowance

Long Description :

Account : 16150

Effective Date : 2001-06-01

Description : Curr Por of Mortg Rec-Allowanc

Long Description :

Account : 19000

Effective Date : 2000-07-01

Description : Real Estate

Long Description :

Account : 19001

Effective Date : 2000-07-01

Description : Real Estate - New Increment

Long Description :

Account : 19002

Effective Date : 2000-07-01

Description : Real Estate - Disposal

Long Description :

Account : 19003

Effective Date : 2000-07-01

Description : Real Estate-Inter-Camp Trf Out

Long Description :

Account : 19004

Effective Date : 2000-07-01

Description : Real Estate-Inter-Camp Trf In

Long Description :

Account : 19005

Effective Date : 2000-07-01

Description : Real Estate-Trf/Adj w/i Campus

Long Description :

Account : 19006

Effective Date : 2005-09-01

Description : Real Estate-Imprmt Book Value

Long Description : Real Estate-Impairment to Book Value

Account : 19007

Effective Date : 2007-11-01

Description : Real Estate-Cap Int Earnings

Long Description :

Account : 19100

Effective Date : 2000-07-01

Description : Buildings & Structures

Long Description :

Account : 19101

Effective Date : 2000-07-01

Description : Bldg & Struc - New Increment

Long Description :

Account : 19102

Effective Date : 2000-07-01

Description : Bldg & Struct - Disposal

Long Description :

Account : 19103

Effective Date : 2000-07-01

Description : Bldg & Struc-Intercamp Trf Out

Long Description :

Account : 19104

Effective Date : 2000-07-01

Description : Bldg & Struct-Intercamp Trf In

Long Description :

Account : 19105

Effective Date : 2001-02-13

Description : Bldg & Struct-Trf/Adj w/i Camp

Long Description :

Account : 19106

Effective Date : 2005-09-01

Description : Bldg & Struc-Imprmt Book Value

Long Description : Building & Structure - Impairment to Book Value

Account : 19107

Effective Date : 2007-11-02

Description : Bldg & Structure-Cap Int Earn

Long Description :

Account : 19110

Effective Date : 2016-01-01

Description : Bldg & Structure-SCA

Long Description : Bldg & Structure-SCA

Account : 19111

Effective Date : 2015-06-01

Description : Bldg & Struc-New Increment-SCA

Long Description : Bldg & Struc-New Increment-SCA

Account : 19112

Effective Date : 2015-06-01

Description : Bldg & Struct - Disposal-SCA

Long Description : Bldg & Struct - Disposal-SCA

Account : 19113

Effective Date : 2015-06-01

Description : Bldg & Str-Intrcmp Trf Out-SCA

Long Description : Bldg & Str-Intrcmp Trf Out-SCA

Account : 19114

Effective Date : 2015-06-01

Description : Bldg & Stru-Intrcmp Trf In-SCA

Long Description : Bldg & Stru-Intrcmp Trf In-SCA

Account : 19115

Effective Date : 2015-06-01

Description : Bldg & Str-Trf/Adj w/i Cmp-SCA

Long Description : Bldg & Str-Trf/Adj w/i Cmp-SCA

Account : 19116

Effective Date : 2015-06-01

Description : Bldg & Str-Imprmt Bk Value-SCA

Long Description : Bldg & Str-Imprmt Bk Value-SCA

Account : 19190

Effective Date : 2002-06-01

Description : Accum Depreciation - Buildings

Long Description :

Account : 19191

Effective Date : 2017-10-01

Description : Accum Deprec- Bldg SCA

Long Description : Accumulated Depreciation - Building & Structures - Service Concession Arrangements. See UCOPIRM 60-1 (GASB statement number 60 - Accounting and Financial Reporting for SCA)

Account : 19200

Effective Date : 2000-07-01

Description : General Improvements

Long Description :

Account : 19201

Effective Date : 2000-07-01

Description : Gen Imprvmt - New Increment

Long Description :

Account : 19202

Effective Date : 2000-07-01

Description : Gen Imprvmt - Disposal

Long Description :

Account : 19203

Effective Date : 2000-07-01

Description : Gen Imprv-Intercam Trf Out

Long Description :

Account : 19204

Effective Date : 2000-07-01

Description : Gen Imprv-Intercam Trf In

Long Description :

Account : 19205

Effective Date : 2001-02-13

Description : Gen Imprvmt - Trf/Adj w/i Camp

Long Description :

Account : 19206

Effective Date : 2005-09-01

Description : Gen Improvmt-Imprmt Book Value

Long Description : General Improvements - Impairment to Book Value

Account : 19207

Effective Date : 2007-11-02

Description : Gen Imprvmt-Cap Int Earnings

Long Description :

Account : 19210

Effective Date : 2016-01-01

Description : General Improvement-SCA

Long Description : General Improvement-SCA

Account : 19211

Effective Date : 2015-06-01

Description : Gen Imprvmt-New Increment-SCA

Long Description : Gen Imprvmt-New Increment-SCA

Account : 19212

Effective Date : 2015-06-01

Description : Gen Imprvmt - Disposal-SCA

Long Description : Gen Imprvmt - Disposal-SCA

Account : 19213

Effective Date : 2015-06-01

Description : Gen Imprv-Intercam Trf Out-SCA

Long Description : Gen Imprv-Intercam Trf Out-SCA

Account : 19214

Effective Date : 2015-06-01

Description : Gen Imprv-Intercam Trf In-SCA

Long Description : Gen Imprv-Intercam Trf In-SCA

Account : 19215

Effective Date : 2015-06-01

Description : Gen Imprvmt-Trf/Adj wi Cmp-SCA

Long Description : Gen Imprvmt-Trf/Adj wi Cmp-SCA

Account : 19216

Effective Date : 2015-06-01

Description : Gen Improvmt-Imprmt BV-SCA

Long Description : Gen Improvmt-Imprmt BV-SCA

Account : 19290

Effective Date : 2002-06-01

Description : Accum Depreciation-Gen Imprvmt

Long Description :

Account : 19291

Effective Date : 2017-10-01

Description : Accum Deprec- Gen Impr SCA

Long Description : Accumulated Depreciation - General Improvments - Service Concession Arrangements. See UCOPIRM 60-1 (GASB statement number 60 - Accounting and Financial Reporting for SCA)

Account : 19300

Effective Date : 2000-07-01

Description : Fixed Equipment

Long Description :

Account : 19301

Effective Date : 2000-07-01

Description : Fixed Equip - New Increment

Long Description :

Account : 19302

Effective Date : 2000-07-01

Description : Fixed Equip - Disposal

Long Description :

Account : 19303

Effective Date : 2000-07-01

Description : Fixed Equip-Intercamp Trf Out

Long Description :

Account : 19304

Effective Date : 2000-07-01

Description : Fixed Equip-Intercamp Trf In

Long Description :

Account : 19305

Effective Date : 2001-02-13

Description : Fixed Equip-Trf/Adj w/i Campus

Long Description :

Account : 19306

Effective Date : 2005-09-01

Description : Fixed Equip-Imprmt Book Value

Long Description : Fixed Equipment - Impairment to Book Value

Account : 19390

Effective Date : 2000-07-01

Description : Accum Depreciation-Fixed Equip

Long Description :

Account : 19400

Effective Date : 1900-01-01

Description : Computer Equipment

Long Description :

Account : 19405

Effective Date : 1900-01-01

Description : Accum Deprec- Computer Equip

Long Description :

Account : 19410

Effective Date : 1900-01-01

Description : Vehicles

Long Description :

Account : 19415

Effective Date : 1900-01-01

Description : Accum Depreciation-Vehicles

Long Description :

Account : 19420

Effective Date : 1900-01-01

Description : Furniture & Fixtures

Long Description :

Account : 19425

Effective Date : 1900-01-01

Description : Accumulated Depreciation-F&F

Long Description :

Account : 19430

Effective Date : 1900-01-01

Description : Other Equipment

Long Description :

Account : 19435

Effective Date : 1900-01-01

Description : Accum Depreciation-Other Equip

Long Description :

Account : 19500

Effective Date : 1900-01-01

Description : Aux & SE Computer Equipment

Long Description :

Account : 19505

Effective Date : 1900-01-01

Description : Aux & SE Accum Deprec- Cmptr

Long Description :

Account : 19510

Effective Date : 1900-01-01

Description : Aux & SE Vehicles

Long Description :

Account : 19515

Effective Date : 1900-01-01

Description : Aux/SE Accum Depreci-Vehicles

Long Description :

Account : 19520

Effective Date : 1900-01-01

Description : Aux & SE Furniture & Fixtures

Long Description :

Account : 19525

Effective Date : 1900-01-01

Description : Aux/SE Accum Deprec-F&F

Long Description :

Account : 19530

Effective Date : 1900-01-01

Description : Aux & SE Other Equipment

Long Description :

Account : 19535

Effective Date : 1900-01-01

Description : Aux/SE Accum Deprec-Other Equi

Long Description :

Account : 19540

Effective Date : 2000-11-22

Description : Infrastructure

Long Description :

Account : 19541

Effective Date : 2000-07-01

Description : Infrastructure - New Increment

Long Description :

Account : 19542

Effective Date : 2000-07-01

Description : Infrastructure - Disposal

Long Description :

Account : 19543

Effective Date : 2000-07-01

Description : Infrastructure-Intercam Tf Out

Long Description :

Account : 19544

Effective Date : 2000-07-01

Description : Infrastructure-Intercam Trf In

Long Description :

Account : 19545

Effective Date : 2000-07-01

Description : Infrastructure-Trf/Adj w/i Cam

Long Description :

Account : 19546

Effective Date : 2005-09-01

Description : Infrastruc-Imprmt Book Value

Long Description : Infrastructure - Impairment to Book Value

Account : 19547

Effective Date : 2007-11-02

Description : Infrastructure-Cap Int Earning

Long Description :

Account : 19590

Effective Date : 2002-06-01

Description : Accum Deprec-Infrastructure

Long Description :

Account : 19600

Effective Date : 2007-10-01

Description : Library Material & Collections

Long Description :

Account : 19601

Effective Date : 2006-10-02

Description : Lib Mtrl & Cllct-New Increment

Long Description : Library Material & Collects-New Increment

Account : 19602

Effective Date : 2006-10-02

Description : Lib Mtrl & Cllct-Disposal

Long Description : Library Material & Collects-Disposal

Account : 19605

Effective Date : 2006-10-02

Description : Lib Mtrl & Cllct-Tsf/Adj w/i C

Long Description : Library Material & Collects-Transfer/Adjustment within Campus

Account : 19610

Effective Date : 2000-11-21

Description : Lib Rare Bks & Rare Bk Collect

Long Description :

Account : 19620

Effective Date : 2000-11-21

Description : Special Collections-Excl Lib

Long Description :

Account : 19690

Effective Date : 2001-07-01

Description : Accum Deprec-Libr Mtl & Collec

Long Description :

Account : 19700

Effective Date : 1900-01-01

Description : CIP-Site Clearance

Long Description :

Account : 19710

Effective Date : 1900-01-01

Description : CIP-Construction

Long Description :

Account : 19720

Effective Date : 1900-01-01

Description : CIP-Exterior Utilities

Long Description :

Account : 19730

Effective Date : 1900-01-01

Description : CIP-Movable Equipment

Long Description :

Account : 19731

Effective Date : 2013-01-01

Description : CIP-Movable Equip-Cap (Contra)

Long Description : CIP-Movable Equipment-Capitalization (Contra)

Account : 19740

Effective Date : 1900-01-01

Description : CIP-Site Development

Long Description :

Account : 19750

Effective Date : 1900-01-01

Description : CIP-Consultant Fees

Long Description :

Account : 19760

Effective Date : 1900-01-01

Description : CIP-Facilities Management

Long Description :

Account : 19770

Effective Date : 1900-01-01

Description : CIP-Survey/Tests/Plans/Specs

Long Description :

Account : 19780

Effective Date : 1900-01-01

Description : CIP-Special Items

Long Description :

Account : 19785

Effective Date : 2007-11-01

Description : CIP-Capitalized Interest Earni

Long Description :

Account : 19790

Effective Date : 1900-01-01

Description : CIP-Budget

Long Description : Capital Improvement Project Budget

Account : 19791

Effective Date : 2013-01-01

Description : CIP-Budget-Capitaliza (Contra)

Long Description : CIP-Budget-Capitalization (Contra)

Account : 19794

Effective Date : 2007-08-01

Description : CIP Noncapitalizable Consultan

Long Description : CIP Noncapitalizable Consultant Fees

Account : 19795

Effective Date : 1900-01-01

Description : CIP-General (Summary)

Long Description :

Account : 19796

Effective Date : 2013-01-01

Description : CIP-General-Capitaliz (Contra)

Long Description : CIP-General-Capitalization (Contra)

Account : 19797

Effective Date : 2007-08-01

Description : CIP Noncap Survey/Tests/Plants

Long Description : CIP Noncapitalizable Survey/Tests/Plans/Specs

Account : 19798

Effective Date : 2007-08-01

Description : CIP Noncap Special Items

Long Description : CIP Noncapitalizable Special Items

Account : 19799

Effective Date : 1900-01-01

Description : CIP-Clearing/Non-capitalizable

Long Description :

Account : 19800

Effective Date : 2011-11-01

Description : Software Projects > $5M

Long Description : Software projects over $5 million

Account : 19801

Effective Date : 2016-06-01

Description : Software Proj > $5M-New Increm

Long Description : Software Proj > $5M-New Increm

Account : 19802

Effective Date : 2016-06-01

Description : Software Proj > $5M-Disposal

Long Description : Software Proj > $5M-Disposal

Account : 19805

Effective Date : 2016-06-01

Description : Software Proj > $5M-Tsf/Adj Ca

Long Description : Software Proj > $5M-Tsf/Adj w/i Ca

Account : 19810

Effective Date : 2011-11-01

Description : Software < = $5M

Long Description : Externally purchased software over $1,500 per user, but < = $5 million overall

Account : 19811

Effective Date : 2011-11-01

Description : Software < = $5M-New Increment

Long Description : Externally purchased software < = $5M-New Increment

Account : 19812

Effective Date : 2011-11-01

Description : Software < = $5 M-Disposal

Long Description : Externally purchased software < = $5M-Disposal

Account : 19815

Effective Date : 2011-11-01

Description : Software < = $5M-Tsf/Adj w/i Ca

Long Description : Externally purchased software < = $5M-Transfer/Adjustment within Campus

Account : 19820

Effective Date : 2014-06-01

Description : Software Development In-Progre

Long Description : Software Development In-Progress account is for software development work that is capitalizablebut won't be finished until a couple of years later so shouldn't be yet depreciated. This account is mapped with AGC

120610-Construction in Progress-Campus.

Account : 19821

Effective Date : 2014-12-01

Description : Software WIP-Sal/Wage/Benefits

Long Description : Software WIP-Sal/Wage/Benefits

Account : 19822

Effective Date : 2014-12-01

Description : Software WIP-Professional Fees

Long Description : Software WIP-Professional Fees

Account : 19823

Effective Date : 2014-12-01

Description : Software WIP-Movable Equipment

Long Description : Software WIP-Movable Equipment

Account : 19824

Effective Date : 2014-12-01

Description : Software WIP - Licenses

Long Description : Software WIP - Licenses

Account : 19825

Effective Date : 2014-12-01

Description : Software WIP - Maintenance

Long Description : Software WIP - Maintenance

Account : 19826

Effective Date : 2014-12-01

Description : Software WIP - Other Costs

Long Description : Software WIP - Other Costs

Account : 19880

Effective Date : 2016-04-01

Description : Accum Deprec-Software > 5M

Long Description :

Account : 19890

Effective Date : 2016-04-01

Description : Accum Deprec-Software < 5M

Long Description :

Account : 19900

Effective Date : 2020-01-01

Description : Intangible Assets

Long Description :

Account : 19910

Effective Date : 2020-01-01

Description : Cap & Trade Credits

Long Description : Cap & Trade Credits

Account : 19911

Effective Date : 2021-01-01

Description : Cap & Trade Credit-Impairment

Long Description : Cap & Trade Credit Impairment

Account : 19990

Effective Date : 2001-07-01

Description : Accum Deprec-Intangible Assets

Long Description :

Account : 20000

Effective Date : 2019-11-01

Description : Accounts Payable-BFS

Long Description :

Account : 20000

Effective Date : 2005-05-01

Description : Accounts Payable-Bfs

Long Description :

Account : 20001

Effective Date : 2003-06-01

Description : Accounts Payable-Sales Tax

Long Description :

Account : 20001

Effective Date : 2005-06-01

Description : Accounts Payable-Sales Tax

Long Description :

Account : 20002

Effective Date : 1900-01-01

Description : Accounts Payable-BFS-Use Tax

Long Description :

Account : 20002

Effective Date : 2005-06-01

Description : Accounts Payable-BFS-Use Tax

Long Description :

Account : 20003

Effective Date : 2005-01-01

Description : A/P-State E-Waste Fee

Long Description : California Electronic Waste Recycling Fee Payable Account

Account : 20003

Effective Date : 2021-04-01

Description : Line of Credit - US Bank

Long Description : Line of Credit - US Bank

Account : 20009

Effective Date : 1900-01-01

Description : Accounts Payable-Other

Long Description :

Account : 20010

Effective Date : 1900-01-01

Description : A/P-Contractor Retention

Long Description :

Account : 20020

Effective Date : 1900-01-01

Description : A/P-Collection Agency

Long Description :

Account : 20080

Effective Date : 2005-05-01

Description : A/P-Stip To Chancellor

Long Description :

Account : 20081

Effective Date : 2005-06-01

Description : A/P BFS Year-End Reclass

Long Description : This account is used for year-end temporary reclassification of Accounts Payable-BFS items.

Account : 20081

Effective Date : 2016-07-01

Description : A/P-Philanthropic Alloc To Chc

Long Description : A/P - Philanthropic Allocation to Chancellor

Account : 20082

Effective Date : 2016-07-01

Description : A/P-Philanthropic Allo to Dean

Long Description : A/P - Philanthropic Allocation to Deans

Account : 20083

Effective Date : 2005-06-01

Description : A/P-Research Gift Fee

Long Description :

Account : 20090

Effective Date : 2000-07-03

Description : BFS Encumbrance Payable

Long Description :

Account : 20091

Effective Date : 1900-01-01

Description : BFS Pre-encumbrance Control

Long Description :

Account : 20092

Effective Date : 1900-01-01

Description : Other Encumbrance Control

Long Description :

Account : 20093

Effective Date : 1900-01-01

Description : Other Pre-encumbrance Control

Long Description :

Account : 20100

Effective Date : 1900-01-01

Description : Auxiliary & Svc E Payables

Long Description :

Account : 20110

Effective Date : 1900-01-01

Description : Aux & Svc Enter Refund Payable

Long Description : For use by Intercollegiate Athletics. This account is for over/duplicate payments on tickets.

Account : 20200

Effective Date : 2001-06-01

Description : Capital Asset Accounts Payable

Long Description :

Account : 20300

Effective Date : 2021-03-01

Description : A/P-CARS Refunds

Long Description : Accounts Payable-Campus A/R (CARS) Refunds. Activity to this account should be credits fromCARS from Refund Debit Memos and debits from BFS A/P from vouchers created to "pay" those items. Activity forrefund cancellations/voids should also be recorded

Account : 20301

Effective Date : 2012-04-01

Description : BFS A/R Refunds

Long Description : BFS A/R Refunds

Account : 20302

Effective Date : 2015-11-01

Description : A/P CS Refunds

Long Description : A/P CS Refunds for SIS

Account : 20400

Effective Date : 2001-07-01

Description : Controlled Disb-Payroll A/P

Long Description :

Account : 20500

Effective Date : 2001-07-01

Description : Controlled Disb-Other A/P

Long Description :

Account : 21000

Effective Date : 1900-01-01

Description : Intrafund Payables

Long Description :

Account : 21200

Effective Date : 2002-07-01

Description : Interfund Payables

Long Description : This account is used for any amounts due to other fund groups within UC (Berkeley or other UClocations) .

Account : 21201

Effective Date : 2010-10-01

Description : Interfund payable-OP Cal Grant

Long Description : Interfund Payable-OP Cal Grant is to track the funding provided by UCOP to cover the campusdeficit balance in Cal Grant funds.

Account : 22000

Effective Date : 1900-01-01

Description : Salaries and Wages Payable

Long Description :

Account : 22001

Effective Date : 2014-08-01

Description : Biweekly Accrued Salary & Ben

Long Description : Biweekly Accrued Salary & Benefits

Account : 22011

Effective Date : 1900-01-01

Description : Deceased Employee Liability

Long Description :

Account : 22012

Effective Date : 2012-01-01

Description : Payroll Stop Payments

Long Description :

Account : 22013

Effective Date : 2019-10-20

Description : Payroll Surepay Delete/Reject

Long Description :

Account : 22014

Effective Date : 2011-08-01

Description : PR Cancelled Checks-non-Fed Fd

Long Description : Payroll Cancelled Checks-non-Federal Funds

Account : 22015

Effective Date : 2011-08-01

Description : PR Cancelled Checks-Fed Funds

Long Description : Payroll Cancelled Checks-Federal Funds

Account : 22099

Effective Date : 1900-01-01

Description : Other Accrued Salary Liabiliti

Long Description :

Account : 22200

Effective Date : 1900-01-01

Description : Federal Income Tax Deductions

Long Description :

Account : 22201

Effective Date : 1900-01-01

Description : EIC Federal Tax Adj Deductions

Long Description :

Account : 22202

Effective Date : 1900-01-01

Description : N/R Alien Fed Tax Deductions

Long Description :

Account : 22203

Effective Date : 1900-01-01

Description : OASDI Deductions

Long Description :

Account : 22204

Effective Date : 1900-01-01

Description : Medicare Deductions

Long Description :

Account : 22220

Effective Date : 1900-01-01

Description : Out of State Deductions

Long Description :

Account : 22221

Effective Date : 1900-01-01

Description : California Tax Deductions

Long Description :

Account : 22222

Effective Date : 1900-01-01

Description : California N/R Tax Deductions

Long Description :

Account : 22222

Effective Date : 2005-06-01

Description : California N/R Tax Deductions

Long Description :

Account : 22223

Effective Date : 1900-01-01

Description : California N/R Perform Tax Ded

Long Description :

Account : 22230

Effective Date : 2008-06-01

Description : ARIZONA Tax Deductions

Long Description : ARIZONA Tax Deductions, State ID 946002123, GTN# 810

Account : 22231

Effective Date : 2008-06-01

Description : COLORADO Tax Deductions

Long Description : COLORADO Tax Deductions, State ID 12-19938-0000, GTN# 260

Account : 22232

Effective Date : 2008-06-01

Description : CONNECTICUT Tax Deductions

Long Description : CONNECTICUT Tax Deductions, State ID 10349041-000, GTN# 272

Account : 22233

Effective Date : 2008-06-01

Description : GEORGIA Tax Deductions

Long Description : GEORGIA Tax Deductions, State ID 946002123, GTN# 812

Account : 22234

Effective Date : 2008-06-01

Description : HAWAII Tax Deductions

Long Description : HAWAII Tax Deductions, State ID W91012133-01, GTN# 813

Account : 22235

Effective Date : 2008-06-01

Description : ILLINOIS Tax Deductions

Long Description : ILLINOIS Tax Deductions, State ID 2995-1267, GTN# 265

Account : 22236

Effective Date : 2008-06-01

Description : IOWA Tax Deductions

Long Description : IOWA Tax Deductions, State ID 99003119, GTN# 264

Account : 22237

Effective Date : 2008-06-01

Description : MARYLAND Tax Deductions

Long Description : MARYLAND Tax Deductions, State ID 7285659, GTN# 261

Account : 22238

Effective Date : 2008-06-01

Description : MASS Tax Deductions

Long Description : MASS Tax Deductions, State ID 946002123, GTN# 808

Account : 22239

Effective Date : 2008-06-01

Description : MONTANA Tax Deductions

Long Description : MONTANA Tax Deductions, State ID 946002123, GTN# 277

Account : 22240

Effective Date : 2008-06-01

Description : NEW JERSEY Tax Deductions

Long Description : NEW JERSEY Tax Deductions, State ID 946002123/000, GTN# 270

Account : 22241

Effective Date : 2008-06-01

Description : NEW MEXICO Tax Deductions

Long Description : NEW MEXICO Tax Deductions, State ID 03-013725-00-0, GTN# 268

Account : 22242

Effective Date : 2008-06-01

Description : NEW YORK Tax Deductions

Long Description : NEW YORK Tax Deductions, State ID 946002123-2, GTN# 811

Account : 22243

Effective Date : 2008-06-01

Description : NORTH CAROLINA Tax Deductions

Long Description : NORTH CAROLINA Tax Deductions, State ID 600555114, GTN# 269

Account : 22244

Effective Date : 2008-06-01

Description : OHIO Tax Deductions

Long Description : OHIO Tax Deductions, State ID 52685331, GTN# 809

Account : 22245

Effective Date : 2008-06-01

Description : OKLAHOMA Tax Deductions

Long Description : OKLAHOMA Tax Deductions, State ID 94-600-2123F, GTN# 271

Account : 22246

Effective Date : 2008-06-01

Description : OREGON Tax Deductions

Long Description : OREGON Tax Deductions, State ID 1276872-0, GTN# 273

Account : 22247

Effective Date : 2008-06-01

Description : PENNSYLVANIA Tax Deductions

Long Description : PENNSYLVANIA Tax Deductions, State ID 92743265, GTN# 276

Account : 22248

Effective Date : 2008-06-01

Description : VIRGINIA Tax Deductions

Long Description : VIRGINIA Tax Deductions, State ID 30-946002123F, GTN# 263

Account : 22249

Effective Date : 2008-06-01

Description : WASHINGTON DC Tax Deductions

Long Description : WASHINGTON DC Tax Deductions, State ID 300000011299, GTN# 262

Account : 22250

Effective Date : 2009-03-01

Description : MAINE Tax Deductions

Long Description : Maine State Income Tax Withholding Account; Account ID 94600212300; GTN 815

Account : 22251

Effective Date : 2013-03-01

Description : Indiana State Tax Deduction

Long Description : Indiana State Tax Deduction, GTN# 817

Account : 22252

Effective Date : 2013-06-01

Description : Utah State Tax Deduction

Long Description : Utah State Tax Deduction, GTN #818

Account : 22253

Effective Date : 2015-08-01

Description : Michigan State Tax Deduction

Long Description : Michigan State Tax Deduction, GTN 819

Account : 22254

Effective Date : 2016-12-01

Description : Alabama State Tax Deduction

Long Description : Alabama State Tax Deduction GTN 832

Account : 22255

Effective Date : 2016-12-01

Description : Wisconsin State Tax Deduction

Long Description : Wisconsin State Tax Deduction GTN 833

Account : 22256

Effective Date : 2016-12-01

Description : Kentucky State Tax Deduction

Long Description : Kentucky State Tax Deduction GTN 834

Account : 22257

Effective Date : 2016-12-01

Description : Rhode Island State Tax Ded

Long Description : Rhode Island State Tax Deduction GTN 835

Account : 22258

Effective Date : 2017-08-01

Description : Minnesota State Tax Ded

Long Description : Minnesota State Tax Ded

Account : 22259

Effective Date : 2017-11-01

Description : Missouri State Tax Ded

Long Description : Missouri State Tax Ded

Account : 22299

Effective Date : 1900-01-01

Description : Other Employee Tax Deductions

Long Description :

Account : 22301

Effective Date : 1900-01-01

Description : Liberty Disablility Insur Dedu

Long Description :

Account : 22302

Effective Date : 1900-01-01

Description : Prudential Legal Insur Deducti

Long Description :

Account : 22303

Effective Date : 1900-01-01

Description : AD&D Insurance Deduction

Long Description :

Account : 22304

Effective Date : 2003-12-01

Description : ARAG Legal Insurance Deduction

Long Description : ARAG Legal Insurance Deduction liability account is for payroll deductions and payments for theARAG Legal Insurance Plan effective 01/01/2004. Transactions associated with the former legal plan, SignatureLegalCare, remain in account 22302.

Account : 22305

Effective Date : 1900-01-01

Description : Vision Care Insurance Deductio

Long Description :

Account : 22306

Effective Date : 2004-12-01

Description : PSBP-VISION-DEDUCTION

Long Description : POSTDOCTORAL-VISION-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'SSERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22310

Effective Date : 2002-12-01

Description : HCRA Ins Deduct Flex Spending

Long Description : 2003 insurance open enrollment and the addition of HCRA payroll insurance deductions for MedicalFlex Spending Account effective January 1, 2003.

Account : 22311

Effective Date : 2008-11-01

Description : Health Flex Spending Account

Long Description : Health Flexible Spending Account. Open Enrollment changes for 2009 include a change in flexiblespending account vendors from SHPS to CONEXIS. GTN 226

Account : 22312

Effective Date : 2008-11-01

Description : DepCare Flex Spending Account

Long Description : DepCare Flexible Spending Account. Open Enrollment changes for 2009 include a change inflexible spending account vendors from SHPS to CONEXIS. GTN 227

Account : 22313

Effective Date : 2014-01-01

Description : Health Savings Account Deduct

Long Description : Health Savings Account Deduction, GTN #612

Account : 22320

Effective Date : 1900-01-01

Description : Delta Dental Insurance Deducti

Long Description :

Account : 22322

Effective Date : 1900-01-01

Description : PMI Dental Insurance Deduction

Long Description :

Account : 22324

Effective Date : 2004-12-01

Description : PSBP-DENTAL-HMO-DEDUCTION

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO-DEDUCTION (PURSUANTTO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22325

Effective Date : 2004-12-01

Description : PSBP-DENTAL-PPO-DEDUCTION

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-PPO-DEDUCTION (PURSUANTTO OP PAYROLL COORDINATION'S SERVICE RQUEST #16933 MODIFIED 10/21/2004)

Account : 22330

Effective Date : 1900-01-01

Description : Prudential Life Insur Deductio

Long Description :

Account : 22331

Effective Date : 1900-01-01

Description : Prudential Dpdnt Life Insur De

Long Description :

Account : 22342

Effective Date : 1900-01-01

Description : Kaiser North Health Insur Dedu

Long Description :

Account : 22344

Effective Date : 1900-01-01

Description : Kaiser South Health Insur Dedu

Long Description :

Account : 22346

Effective Date : 1900-01-01

Description : Prudential Health Insur Deduct

Long Description :

Account : 22348

Effective Date : 1900-01-01

Description : Health Net Health Insur Deduct

Long Description :

Account : 22350

Effective Date : 1900-01-01

Description : Pacificare Health Insur Deduct

Long Description :

Account : 22352

Effective Date : 1900-01-01

Description : UC Care Health Insur Deduction

Long Description :

Account : 22354

Effective Date : 1900-01-01

Description : Core Health Insur Deduction

Long Description :

Account : 22355

Effective Date : 2001-01-01

Description : Kaiser Mid-Atlantic Hlt Ins De

Long Description :

Account : 22356

Effective Date : 2001-01-01

Description : Pacificare Nevada Hlth Ins Ded

Long Description :

Account : 22357

Effective Date : 2004-04-01

Description : Western Health Adv Ins Ded

Long Description : Western Health Adv Insurance Deduction, previously recorded in account 22399-Other EmployeeInsurance Deduction, is required to be reported separately to UCOP Benefits.

Account : 22358

Effective Date : 2004-12-01

Description : PSBP-MEDICAL-HMO-DEDUCTION

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-MEDICAL-DEDUCTION (PURSUANT TOOP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22359

Effective Date : 2004-12-01

Description : PSBP-MEDICAL-PPO-DEDUCTION

Long Description : PSBP-MEDICAL-PPO-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'SSERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22360

Effective Date : 2009-01-02

Description : Anthem BC Plus Ins Deduction

Long Description : 2003 insurance open enrollment and the addition of Anthem Blue Cross Plus payroll insurancedeductions for medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross Plus 01/01/2009.

Account : 22361

Effective Date : 2009-01-01

Description : Anthem BC PPO Ins Deduction

Long Description : 2003 insurance open enrollment and the addition of Blue Cross PPO payroll insurance deductionsfor medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross PPO 01/01/2009.

Account : 22362

Effective Date : 2002-12-01

Description : BC HiOption Ins Deduction

Long Description : 2003 insurance open enrollment and the addition of Blue Cross High Option payroll insurance

deductions for medical insurance effective January 1, 2003.

Account : 22363

Effective Date : 2002-12-01

Description : BC Core Medical Ins Deduction

Long Description : 2003 insurance open enrollment and the addition of Blue Cross Core Medical payroll insurancedeductions for medical insurance effective January 1, 2003.

Account : 22364

Effective Date : 2007-11-01

Description : CIGNA Med Plan Deduction

Long Description : CIGNA Medical Plan Deduction - open enrollment changes for 2008 include adding new plan forCIGNA Choice Fund (CG) for the employee deductions for medical plan. GTN 310

Account : 22365

Effective Date : 2007-11-01

Description : Health Net EPO Deduction

Long Description : Health Net EPO Deduction - open enrollment changes for 2008 include adding new plan for HealthNet Primary EPO for the employee deductions for medical plan. GTN 312

Account : 22366

Effective Date : 2010-11-01

Description : HN B&G HMO Deduction

Long Description : HN B&G HMO Deduction (GTN 336); new plan for 2011.

Account : 22367

Effective Date : 2010-11-01

Description : BC Lumenos Deduction

Long Description : BC Lumenos Deduction (GTN 358); new plan for 2011

Account : 22368

Effective Date : 2014-01-01

Description : CM Blushield Deduction

Long Description : CM Blushield Deduction (GTN142); new plan for 2014

Account : 22369

Effective Date : 2014-01-01

Description : UC Care Deduction

Long Description : UC Care Deduction (GTN608); new plan for 2014

Account : 22370

Effective Date : 2014-01-01

Description : BS Health Savings Deduction

Long Description : BS Health Savings Deduction (GTN611) new plan for 2014

Account : 22399

Effective Date : 1900-01-01

Description : Other Employee Insurance Deduc

Long Description :

Account : 22400

Effective Date : 1900-01-01

Description : FCSRS Basic Retir Deduction

Long Description :

Account : 22401

Effective Date : 1900-01-01

Description : FERS Basic Retir Deduction

Long Description :

Account : 22402

Effective Date : 1900-01-01

Description : FERS Trhift Sp Retir Deduction

Long Description :

Account : 22403

Effective Date : 1900-01-01

Description : PERS Basic Retir Deduction

Long Description :

Account : 22404

Effective Date : 1900-01-01

Description : PERS Survivor Benefit Deductio

Long Description :

Account : 22410

Effective Date : 1900-01-01

Description : UCRS Basic Retir Ded NTD Pln 3

Long Description :

Account : 22411

Effective Date : 1900-01-01

Description : UCRS Basic Ret Ded Pretax Pln5

Long Description :

Account : 22420

Effective Date : 1900-01-01

Description : UCRS DCP Savings Pretax Pln 71

Long Description :

Account : 22421

Effective Date : 1900-01-01

Description : UCRS DCP Equity Pretax Pln 72

Long Description :

Account : 22422

Effective Date : 1900-01-01

Description : UCRS DCP Bond Pretax Pln 73

Long Description :

Account : 22423

Effective Date : 1900-01-01

Description : UCRS DCP ICC Pretax Pln 74

Long Description :

Account : 22424

Effective Date : 1900-01-01

Description : UCRS DCP MMrkt Pretax Pln 75

Long Description :

Account : 22425

Effective Date : 1900-01-01

Description : UCRS DCP MultA Pretax Pln 76

Long Description :

Account : 22426

Effective Date : 1900-01-01

Description : UCRS DCP Fidelity Pretax Pln

Long Description :

Account : 22430

Effective Date : 1900-01-01

Description : UCRS DCP SH Sav Pretax Pln 81

Long Description :

Account : 22431

Effective Date : 1900-01-01

Description : UCRS DCP SH Equity Ptax Pln 82

Long Description :

Account : 22432

Effective Date : 1900-01-01

Description : UCRS DCP SH Bond Pretax Pln 83

Long Description :

Account : 22433

Effective Date : 1900-01-01

Description : UCRS DCP SH ICC Pretax Pln 84

Long Description :

Account : 22434

Effective Date : 1900-01-01

Description : UCRS DCP SH MMrkt Pretax Pln85

Long Description :

Account : 22435

Effective Date : 1900-01-01

Description : UCRS DCP SH MultA Pretax Pln86

Long Description :

Account : 22436

Effective Date : 1900-01-01

Description : UCRS DCP SH Fidelty Ptax Pln

Long Description :

Account : 22440

Effective Date : 1900-01-01

Description : UCRS DCP Savings NTD Pln 4

Long Description :

Account : 22441

Effective Date : 1900-01-01

Description : UCRS DCP Equity NTD Pln 12

Long Description :

Account : 22442

Effective Date : 1900-01-01

Description : UCRS DCP Bond NTD Pln 15

Long Description :

Account : 22443

Effective Date : 1900-01-01

Description : UCRS DCP ICC NTD Pln 31

Long Description :

Account : 22444

Effective Date : 1900-01-01

Description : UCRS DCP MMrkt NTD Pln 34

Long Description :

Account : 22445

Effective Date : 1900-01-01

Description : UCRS DCP MultA NTD Pln 53

Long Description :

Account : 22446

Effective Date : 1900-01-01

Description : UCRS DCP Fidelity NTD Pln

Long Description :

Account : 22447

Effective Date : 1900-01-01

Description : UCRS DCP Amer Century NTD

Long Description :

Account : 22450

Effective Date : 2001-06-26

Description : UCRS DCP SS Fidelity-Deduction

Long Description :

Account : 22451

Effective Date : 2001-06-26

Description : UCRS DCP SS Savings-Deduction

Long Description :

Account : 22452

Effective Date : 2001-06-26

Description : UCRS DCP SS Equity-Deduction

Long Description :

Account : 22453

Effective Date : 2001-06-26

Description : UCRS DCP SS Bond-Deduction

Long Description :

Account : 22454

Effective Date : 2001-06-26

Description : UCRS DCP SS ICCF-Deduction

Long Description :

Account : 22455

Effective Date : 2001-06-26

Description : UCRS DCP SS Money Market-Deduc

Long Description :

Account : 22456

Effective Date : 2001-06-26

Description : UCRS DCP SS Multi Asset-Deduc

Long Description :

Account : 22460

Effective Date : 1900-01-01

Description : UCRS 403B Savings Pln 10

Long Description :

Account : 22461

Effective Date : 1900-01-01

Description : UCRS 403B Equity Pln 14

Long Description :

Account : 22462

Effective Date : 1900-01-01

Description : UCRS Bond Pln 16

Long Description :

Account : 22463

Effective Date : 1900-01-01

Description : UCRS 403B ICC pln 33

Long Description :

Account : 22464

Effective Date : 1900-01-01

Description : UCRS 403B MMrkt Pln 36

Long Description :

Account : 22465

Effective Date : 1900-01-01

Description : UCRS 403B Calvert Pln 39

Long Description :

Account : 22466

Effective Date : 1900-01-01

Description : UCRS 403B Fidelity Pln 42

Long Description :

Account : 22467

Effective Date : 1900-01-01

Description : UCRS 403B MultA Pln 54

Long Description :

Account : 22470

Effective Date : 2004-03-01

Description : UCRS 403B Bal Growth Fd pln 37

Long Description : UCRS 403B Bal Growth Fd pln 37

Account : 22471

Effective Date : 2004-03-01

Description : UCRS 403B TIPS Fd pln 38

Long Description : UCRS 403B TIPS Fund pln 38

Account : 22472

Effective Date : 2004-03-01

Description : UCRS DCP NTD BGF pln 9

Long Description : UCRS DCP NTD BGF pln 9

Account : 22473

Effective Date : 2004-03-01

Description : UCRS DCP NTD TIPS pln 8

Long Description : UCRS DCP NTD TIPS pln 8

Account : 22474

Effective Date : 2004-03-01

Description : UCRS DCP BGF Pretax pln 77

Long Description : UCRS DCP BGF Pretax pln 77

Account : 22475

Effective Date : 2004-03-01

Description : UCRS DCP TIPS Pretax pln 78

Long Description : UCRS DCP TIPS Pretax pln 78

Account : 22476

Effective Date : 2004-03-01

Description : UCRS DCP SH BGF pln 87

Long Description : UCRS DCP SH BGF pln 87

Account : 22477

Effective Date : 2004-03-01

Description : UCRS DCP SH TIPS pln 80

Long Description : UCRS DCP SH TIPS pln 80

Account : 22478

Effective Date : 2004-03-01

Description : UCRS DCP FSS BGF - ded pln 77

Long Description : UCRS DCP FSS BGF - deduction pln 77

Account : 22479

Effective Date : 2004-03-01

Description : UCRS DCP FSS TIPS - ded pln 78

Long Description : UCRS DCP FSS TIPS - deduction pln 78

Account : 22480

Effective Date : 2015-05-18

Description : UCRS Short-term Loan Pln 40

Long Description :

Account : 22481

Effective Date : 2015-05-18

Description : UCRS Long-term Loan Pln 41

Long Description :

Account : 22482

Effective Date : 1900-01-01

Description : UCRS Dep Care Pln 50

Long Description :

Account : 22483

Effective Date : 2007-09-01

Description : 457(b) Deferred Comp Deduction

Long Description : 457(b) Deferred Compensation Deduction (both flat and percentage deduction amounts)

Account : 22484

Effective Date : 2016-06-01

Description : Employee DB deduction

Long Description : Employee DB deduction for 2016 Retirement Tier (Release 2230), GTN 728

Account : 22485

Effective Date : 2016-06-01

Description : Employee Supplement deduction

Long Description : Employee Supplement deduction for 2016 Retirement Tier (Release 2230), GTN 722

Account : 22486

Effective Date : 2016-06-01

Description : Emplee Supp Deduction -Faculty

Long Description : Employee Supplement deduction – faculty for 2016 Retirement Tier (Release 2230), GTN 748

Account : 22487

Effective Date : 2016-06-01

Description : Employee DC deduction

Long Description : Employee DC deduction for 2016 Retirement Tier (Release 2230), GTN 724

Account : 22490

Effective Date : 2005-04-01

Description : Tax-Deferred 403b Flat Amount

Long Description : Tax-Deferred 403b Flat Amount

Account : 22491

Effective Date : 2007-09-01

Description : Tax-Deferred 403b % Amount

Long Description : Tax-Deferred 403b % Amount

Account : 22492

Effective Date : 2007-09-01

Description : Non-Tax Deferred DCP

Long Description : Non-Tax Deferred Defined Contribution Plan

Account : 22493

Effective Date : 2005-04-01

Description : Defined Contribution Plan-Regu

Long Description : Defined Contribution Plan - Regular

Account : 22494

Effective Date : 2005-04-01

Description : Defined Contribution Pln-Casua

Long Description : Defined Contribution Plan - Casual

Account : 22495

Effective Date : 2007-09-01

Description : Summer Salary Deduction

Long Description : Summer Salary Deduction

Account : 22496

Effective Date : 2005-04-01

Description : Summer Salary Contribution

Long Description : Summer Salary Contribution

Account : 22499

Effective Date : 1900-01-01

Description : Other Employee Retirement

Long Description :

Account : 22500

Effective Date : 2008-10-02

Description : UPOA Dues Deduction

Long Description : UPOA Dues deductions for police sergeants only (GTN 091)

Account : 22501

Effective Date : 1900-01-01

Description : UPTE Dues Deduction

Long Description :

Account : 22502

Effective Date : 2020-01-01

Description : Skilled Crafts Dues Deduction

Long Description :

Account : 22503

Effective Date : 1900-01-01

Description : PTA Dues Deduction

Long Description :

Account : 22504

Effective Date : 1900-01-01

Description : Calif Nurses Assoc Dues Deduct

Long Description :

Account : 22505

Effective Date : 1900-01-01

Description : CSEA #41 Dues Deduction

Long Description :

Account : 22506

Effective Date : 1900-01-01

Description : AFSCME Dues Deduction

Long Description :

Account : 22507

Effective Date : 1900-01-01

Description : AAUP Dues Deduction

Long Description :

Account : 22508

Effective Date : 1900-01-01

Description : AFT Dues Deduction

Long Description :

Account : 22509

Effective Date : 1900-01-01

Description : CUE Dues Deduction

Long Description :

Account : 22510

Effective Date : 1900-01-01

Description : Grad Student Assoc Deduction

Long Description :

Account : 22511

Effective Date : 1900-01-01

Description : Agency Fee & UAW Dues

Long Description :

Account : 22512

Effective Date : 2008-10-03

Description : PA Dues & Agency Fee Deduction

Long Description : FUPOA Deductions and Agency Fee Deduction for police officers only (GTN 372, 465 and 484)

Account : 22520

Effective Date : 2020-01-01

Description : PX Agency Fee Deduction

Long Description : PX Agency Fee Deduction (GTN 475)

Account : 22521

Effective Date : 2010-11-01

Description : PX Due Deduction

Long Description : PX Due Deduction (GTN 485)

Account : 22522

Effective Date : 2010-11-01

Description : PX UAW-VCAP Deduction

Long Description : PX UAW-VCAP Deduction (GTN 488)

Account : 22523

Effective Date : 2015-07-01

Description : DX-Union Dues Deduction

Long Description : DX-Union Dues Deduction, GTN 637

Account : 22524

Effective Date : 2015-07-01

Description : DX-Agency Fees Deduction

Long Description : DX-Agency Fees Deduction, GTN 638

Account : 22525

Effective Date : 2015-07-01

Description : DX-NAACP LDF Deduction

Long Description : DX-NAACP LDF Deduction, GTN 639

Account : 22526

Effective Date : 2015-07-01

Description : DX-Hab4Hum Deduction

Long Description : DX-Hab4Hum Deduction, GTN 640

Account : 22527

Effective Date : 2015-07-01

Description : DX-OxFarm Deduction

Long Description : DX-OxFarm Deduction, GTN 641

Account : 22528

Effective Date : 2015-09-01

Description : DX-Political Action Program

Long Description : DX-Political Action Program (GTN 642)

Account : 22533

Effective Date : 2010-11-01

Description : INI FEE - PX Deduction

Long Description : INI FEE - PX Deduction (GTN 489)

Account : 22599

Effective Date : 1900-01-01

Description : Other Employee Labor Union Ded

Long Description :

Account : 22600

Effective Date : 1900-01-01

Description : Salary Attachments

Long Description :

Account : 22601

Effective Date : 1900-01-01

Description : Employee Loan Deduction

Long Description :

Account : 22602

Effective Date : 1900-01-01

Description : Faculty Dues Deduction

Long Description :

Account : 22603

Effective Date : 1900-01-01

Description : Recreation Sports Fees Deducti

Long Description :

Account : 22604

Effective Date : 1900-01-01

Description : US Savings Bond Deduction

Long Description :

Account : 22605

Effective Date : 1900-01-01

Description : United Way Deduction

Long Description :

Account : 22606

Effective Date : 1900-01-01

Description : Faculty Association Deduction

Long Description :

Account : 22607

Effective Date : 1900-01-01

Description : Stipend Postdoc Insur Deductio

Long Description :

Account : 22608

Effective Date : 1900-01-01

Description : Prof Develop Program Deduction

Long Description :

Account : 22609

Effective Date : 2007-09-01

Description : ScholarShare Prog Deductions

Long Description : Payroll deductions for the Golden State ScholarShare Trust (ScholarShare) college savings program(Release 1487).

Account : 22610

Effective Date : 1900-01-01

Description : Group Auto Insurance Deduction

Long Description :

Account : 22611

Effective Date : 2007-05-01

Description : UCB Donation Deduction

Long Description : Donations are made by UCB employees via payroll deductions. The withholdings are credited to thisliability account. On a monthly basis, the liability account is debited as payment of the withheld funds is made to theFoundation for its management and investment on behalf of the campus.

Account : 22615

Effective Date : 2019-04-01

Description : Transit Deduction

Long Description : Transit Deduction liability

Account : 22630

Effective Date : 1900-01-01

Description : Faculty Home Loan Deduction

Long Description :

Account : 22631

Effective Date : 1900-01-01

Description : Faculty Mortgage 85 Deduction

Long Description :

Account : 22632

Effective Date : 1900-01-01

Description : Faculty Mortgage 87 Deduction

Long Description :

Account : 22633

Effective Date : 1900-01-01

Description : SPL Home Loan Deduction

Long Description :

Account : 22640

Effective Date : 1900-01-01

Description : Golden 1 Credit Union Deductio

Long Description :

Account : 22641

Effective Date : 1900-01-01

Description : Riv Campus Fed Credit Union De

Long Description :

Account : 22642

Effective Date : 1900-01-01

Description : Univ. Campus Credit Union Ded.

Long Description :

Account : 22643

Effective Date : 1900-01-01

Description : Cal State Empl Credit Union De

Long Description :

Account : 22650

Effective Date : 2005-06-01

Description : Employee Assess Liab to UCRP

Long Description : Retirement Plan Contributions - Employee Assessment Liability to UCRP-UC

Account : 22651

Effective Date : 2005-06-02

Description : Employee Contrib Trsfr to UCRP

Long Description : Retirement Plan Contributions - Employee Contribution Transfer to UCRP-UC

Account : 22660

Effective Date : 2007-06-01

Description : Employee Liability to UC RHBP

Long Description : Employee Liability to UC Retiree Health Benefit Plan-UC

Account : 22661

Effective Date : 2007-06-01

Description : Employee Cntrb Trsfr - UC RHBP

Long Description : Employee Contribution Transfer to UC Retiree Health Benefit Plan -UC

Account : 22699

Effective Date : 1900-01-01

Description : Other Employee Deductions

Long Description :

Account : 22700

Effective Date : 1900-01-01

Description : Emplyr Disab Insur Liability

Long Description :

Account : 22701

Effective Date : 2004-12-01

Description : PSBP-LIFE/AD&D LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-LIFE/AD&D LIABILITY (PURSUANT TOOP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22702

Effective Date : 2004-12-01

Description : PSBP-ST DISAB INSUR LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-SHORT TERM DISABILITY INSURANCELIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED10/21/04)

Account : 22705

Effective Date : 1900-01-01

Description : Emplyr Vision Care Insur Liabi

Long Description :

Account : 22706

Effective Date : 2004-12-01

Description : PSBP-VISION LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-VISION LIABILITY (PURSUANT TO OPPAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22720

Effective Date : 1900-01-01

Description : Emplyr Delta Dental Insur Liab

Long Description :

Account : 22722

Effective Date : 1900-01-01

Description : Emplyr PMI Dental Insur Liabil

Long Description :

Account : 22723

Effective Date : 2007-09-01

Description : Emplyr Dental Insur Clearing

Long Description : Liability account for total employer dental insurance expense (all providers). This account should beoffset by an entry to the individual provider accounts (see 22720-22722).

Account : 22724

Effective Date : 2004-12-01

Description : PSBP-DENTAL-HMO LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO LIABILITY (PURSUANTTO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22725

Effective Date : 2004-12-01

Description : PSBP-DENTAL-PPO LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-PPO LIABILITY (PURSUANT TOOP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22732

Effective Date : 1900-01-01

Description : Emplyr Prudential Sp. Life Ins

Long Description :

Account : 22734

Effective Date : 1900-01-01

Description : Emplyr Core Life Insur Liabili

Long Description :

Account : 22739

Effective Date : 2014-01-01

Description : Emplyr Health Savings Acct Lia

Long Description : Employer Health Savings Account Liability, GTN #613

Account : 22740

Effective Date : 1900-01-01

Description : Emplyr Health Insur Clearing

Long Description :

Account : 22741

Effective Date : 1900-01-01

Description : Annuitant Health Insur Liabili

Long Description :

Account : 22742

Effective Date : 1900-01-01

Description : Kaiser North Health Insur Liab

Long Description :

Account : 22744

Effective Date : 1900-01-01

Description : Kaiser South Health Insur Liab

Long Description :

Account : 22746

Effective Date : 1900-01-01

Description : Prudential Health Insur Liabil

Long Description :

Account : 22748

Effective Date : 1900-01-01

Description : Health Net Health Insur Liabil

Long Description :

Account : 22750

Effective Date : 1900-01-01

Description : Pacificare Health Insur Liabil

Long Description :

Account : 22752

Effective Date : 1900-01-01

Description : UC Care Health Insur Liability

Long Description :

Account : 22753

Effective Date : 1900-01-01

Description : Core Health Insur Liability

Long Description :

Account : 22754

Effective Date : 1900-01-01

Description : Core Life Insurance Liability

Long Description :

Account : 22755

Effective Date : 2001-01-01

Description : Kaiser Mid-Atlantic Hlt Ins Li

Long Description :

Account : 22756

Effective Date : 2001-01-01

Description : Pacificare Nevada Hlth Ins Lia

Long Description :

Account : 22757

Effective Date : 2004-04-01

Description : Western Health Adv Ins Liab

Long Description : Western Health Adv Insurance Liability, previously recorded in account 22799-Other EmployeeInsurance Liability, is required to be reported separately to UCOP Benefits.

Account : 22758

Effective Date : 2004-12-01

Description : PSBP-MEDICAL-HMO LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-MEDICAL-HMO LIABILITY (PURSUANTTO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22759

Effective Date : 2004-12-01

Description : PSBP-MEDICAL-PPO LIABILITY

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-MEDICAL-PPO LIABILITY (PURSUANTTO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 22760

Effective Date : 2009-01-01

Description : Anthem BC Plus Ins Liability

Long Description : 2003 insurance open enrollment and the addition of Blue Cross Medical payroll insurance UCContributions for medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross Plus01/01/2009.

Account : 22761

Effective Date : 2009-01-01

Description : Anthem BC PPO Ins Liability

Long Description : 2003 insurance open enrollment and the addition of Blue Cross PPO Medical payroll insurance UCContributions for medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross PPO01/01/2009.

Account : 22762

Effective Date : 2004-02-01

Description : BC HiOption Ins Liability

Long Description : 2003 insurance open enrollment and the addition of Blue Cross High Option Medical payrollinsurance UC Contributions for medical insurance effective January 1, 2003.

Account : 22763

Effective Date : 2004-02-01

Description : BC Core Med Ins Liability

Long Description : 2003 insurance open enrollment and the addition of Blue Cross Core Med medical payroll insuranceUC Contributions for medical insurance effective January 1, 2003.

Account : 22764

Effective Date : 2007-11-01

Description : CIGNA Med Plan Liability

Long Description : CIGNA Medical Plan Liability - open enrollment changes for 2008 include adding new plan forCIGNA Choice Fund (CG) for the UC contributions for medical plan. GTN 311

Account : 22765

Effective Date : 2007-11-01

Description : Health Net EPO Liability

Long Description : Health Net EPO Liability - open enrollment changes for 2008 include adding new plan for HealthNet Primary EPO for the UC contributions for medical plan. GTN 313

Account : 22766

Effective Date : 2010-11-01

Description : HN B&G HMO Liability

Long Description : HN B&G HMO Liability (GTN 337); new plan for 2011

Account : 22767

Effective Date : 2010-11-01

Description : BC Lumenos Liability

Long Description : BC Lumenos Liability (GTN 359); new plan for 2011

Account : 22768

Effective Date : 2014-01-01

Description : Emplyr CM Blushield Liability

Long Description : Emplyr CM Blushield Liability (GTN143); new plan for 2014

Account : 22769

Effective Date : 2014-01-01

Description : Emplyr UC Care Liability

Long Description : Emplyr UC Care Liability (GTN609); new plan for 2014

Account : 22770

Effective Date : 2005-01-01

Description : PSBP-Broker/Admin Fee Liab

Long Description : Postdoctoral Scholars Benefit Plan-Broker/Administrative Fee Liability-Also see expense account53960.

Account : 22771

Effective Date : 2014-01-01

Description : Emplyr BS Health Savings Liabi

Long Description : Emplyr BS Health Savings Liability (GTN614) new plan for 2014

Account : 22799

Effective Date : 2004-02-01

Description : Other Employer Insurance Liab

Long Description : Other Insurance Liability is a miscellaneous account for 2 small insurance carriers: Western Healthand Kaiser Mid Atlantic for certain out-of-state employees. It is used for employee deductions, employer contributionsand payments to OP.

Account : 22800

Effective Date : 1900-01-01

Description : Emplyr PERS Matching Liability

Long Description :

Account : 22810

Effective Date : 2011-07-01

Description : UCRP Supp Assessment Liability

Long Description : UCRP Supp Assessment Liability

Account : 22840

Effective Date : 2010-05-01

Description : UCRS Plan 1 Liability

Long Description :

Account : 22841

Effective Date : 2007-09-01

Description : Summer Salary UCRS Liability

Long Description :

Account : 22850

Effective Date : 2004-02-01

Description : UCRS DCP SS Fidelity Liab

Long Description :

Account : 22851

Effective Date : 2004-02-01

Description : UCRS DCP SS Savings-Liab

Long Description :

Account : 22852

Effective Date : 2004-02-01

Description : UCRS DCP SS Equity-Liabi

Long Description :

Account : 22853

Effective Date : 2004-02-01

Description : UCRS DCP SS Bond Liab

Long Description :

Account : 22854

Effective Date : 2004-02-01

Description : UCRS DCP SS ICCF Liab

Long Description :

Account : 22855

Effective Date : 2004-02-01

Description : UCRS DCP SS Money Market Liab

Long Description :

Account : 22856

Effective Date : 2004-02-01

Description : UCRS DCP SS Multi Asset Liab

Long Description :

Account : 22857

Effective Date : 2004-03-01

Description : UCRS DCP FSS BGF - con pln 77

Long Description : UCRS DCP FSS BGF - contribution pln 77

Account : 22858

Effective Date : 2004-03-01

Description : UCRS DCP FSS TIPS - con pln 78

Long Description : UCRS DCP FSS TIPS - contribution pln 78

Account : 22859

Effective Date : 2009-01-01

Description : UC SDCP (DCP II) Liability

Long Description : University of California Supplemental Defined Contribution Plan, employer liability, GTN 737

Account : 22860

Effective Date : 2009-01-01

Description : UC SDCP 415(m) II Liability

Long Description : University of California Supplemental Defined Contribution Plan 415(m) Excess Plan, employerliability, GTN 738

Account : 22861

Effective Date : 2016-06-01

Description : Employer DB contribution

Long Description : Employer DB contribution for 2016 Retirement Tier (Release 2230), GTN 729

Account : 22862

Effective Date : 2016-06-01

Description : Employer Supplement contributi

Long Description : Employer Supplement contribution for 2016 Retirement Tier (Release 2230), GTN 723

Account : 22863

Effective Date : 2016-06-01

Description : Emplyr Supp Contri. - Faculty

Long Description : Employer Supplement contribution – Faculty for 2016 Retirement Tier (Release 2230), GTN 749

Account : 22864

Effective Date : 2016-06-01

Description : Employer DC contribution

Long Description : Employer DC contribution for 2016 Retirement Tier (Release 2230), GTN 727

Account : 22865

Effective Date : 2016-06-01

Description : Unfunded Pension Liability-UPL

Long Description : Unfunded Pension Liability - UPL (Release 2230), GTN 713

Account : 22890

Effective Date : 2005-11-01

Description : Senior Mgmt Supplement Liabili

Long Description : Senior Management Supplement Liability. This account is for GTN 742 through 747.

Account : 22899

Effective Date : 1900-01-01

Description : Other Employer Retirement Liab

Long Description :

Account : 22902

Effective Date : 1900-01-01

Description : Emplyr OASDI Liability

Long Description :

Account : 22903

Effective Date : 1900-01-01

Description : Emplyr Medicare Liability

Long Description :

Account : 22910

Effective Date : 1900-01-01

Description : Unemplymt Ins.-19900 Liability

Long Description :

Account : 22911

Effective Date : 1900-01-01

Description : Unemplymt Ins.-Federal Liabili

Long Description :

Account : 22912

Effective Date : 1900-01-01

Description : Unemplymt Ins. Other

Long Description :

Account : 22920

Effective Date : 1900-01-01

Description : Workers Compensation Liability

Long Description :

Account : 22921

Effective Date : 1900-01-01

Description : Employee Support Liability

Long Description :

Account : 22930

Effective Date : 1900-01-01

Description : Fee Remission Liability

Long Description :

Account : 22931

Effective Date : 1900-01-01

Description : Non-resident Tuition Remission

Long Description :

Account : 22932

Effective Date : 1900-01-01

Description : Grad Student Health Liability

Long Description :

Account : 22933

Effective Date : 1900-01-01

Description : Med Student Disab Insur Liabil

Long Description :

Account : 22934

Effective Date : 2001-06-01

Description : Partial Fee Remission Liab

Long Description :

Account : 22940

Effective Date : 2003-09-15

Description : Career Devel Oppor Prog Liabil

Long Description : Career Development Opportunity Program Liability -- former Incentive Award Program Liability.The Career Development Opportunity Program (CDOP) was implemented at the beginning of FY03 to provide funds

for staff training.

Account : 22941

Effective Date : 1900-01-01

Description : Vacation Liability

Long Description :

Account : 22942

Effective Date : 1900-01-01

Description : Compensatory Time Liability

Long Description :

Account : 22943

Effective Date : 1900-01-01

Description : SMSPP Liability

Long Description :

Account : 22944

Effective Date : 2001-07-01

Description : Vacation Liability-Noncurrent

Long Description :

Account : 22945

Effective Date : 2001-07-01

Description : Severance Pay Liab-Noncurrent

Long Description :

Account : 22946

Effective Date : 2001-07-19

Description : Vacation Leave Assessment Liab

Long Description :

Account : 22950

Effective Date : 2021-05-01

Description : Employer Assessmt Liab to UCRP

Long Description : Retirement Plan Contributions - Employer Assessment Liability to UCRP-UC

Account : 22951

Effective Date : 2021-05-01

Description : Emplyr Contrb Trsfr to UCRP

Long Description : Retirement Plan Contributions - Employer Contribution Transfer to UCRP-UC

Account : 22960

Effective Date : 2021-05-01

Description : Employer Liability to UC RHBP

Long Description : Employer Liability to UC Retiree Health Benefit Plan-UC

Account : 22961

Effective Date : 2021-05-01

Description : Emplyr Cntrb Trsfr to UC RHBP

Long Description : Employer Contribution Transfer to UC Retiree Health Benefit Plan-UC

Account : 22970

Effective Date : 2015-06-01

Description : Term Ben Sal/Wag-VoluntaryLiab

Long Description : Current Liability-Other Employee Benefits-Termination Benefits Liability-Salaries and Wages-Voluntary

Account : 22971

Effective Date : 2013-06-01

Description : Term Ben Sal/Wag-Invlntry Liab

Long Description : Current Liability-Other Employee Beneftis-Termination Benefits Liability-Salaries and Wages-Involuntary

Account : 22972

Effective Date : 2005-11-01

Description : Term Ben Benefits-VoluntaryLia

Long Description : Current Liability-Other Employee Benefits-Termination Benefits Liability-Other EmployeeBenefits-Voluntary

Account : 22973

Effective Date : 2005-11-01

Description : Term Ben Benefits-Invlntry Lia

Long Description : Current Liability-Other Employee Benefits-Termination Benefits Liability-Other EmployeeBenefits-Involuntary

Account : 22980

Effective Date : 2005-07-01

Description : Incentive Award Prog Liability

Long Description : Incentive Award Program Liability for IAP assessment since July, 2005.

Account : 22990

Effective Date : 2005-11-01

Description : Term Ben S/W-Vlntry LiabNoncur

Long Description : Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Salaries andWages-Voluntary

Account : 22991

Effective Date : 2013-06-01

Description : Term Ben S/W-Invlntry LiabNonc

Long Description : Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Salaries andWages-Involuntary

Account : 22992

Effective Date : 2005-11-01

Description : Term Ben Bnft-Vlntry LiabNoncu

Long Description : Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Other EmployeeBenefits-Voluntary

Account : 22993

Effective Date : 2005-11-01

Description : Term Ben Bnft-Invlntry LiabNon

Long Description : Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Other EmployeeBenefits-Involuntary

Account : 22999

Effective Date : 1900-01-01

Description : Other Employer Liability

Long Description :

Account : 23000

Effective Date : 1900-01-01

Description : Ticket Sale Deposits

Long Description :

Account : 23001

Effective Date : 1900-01-01

Description : Key Deposits

Long Description :

Account : 23002

Effective Date : 2009-03-01

Description : SIR Fee Deposits

Long Description : Statement of Intention To Register Fee Deposits, to be used by Undergraduate Admissions to recordthe credit for its credit card cash receipts of the SIR fee. BPS will record the debits to “clear” the amounts when itrecords the payment applied to the students’ CARS receivables for this fee.

Account : 23003

Effective Date : 1900-01-01

Description : Other Registration Deposits

Long Description :

Account : 23004

Effective Date : 2015-10-01

Description : SIR CS Fee Deposits

Long Description : SIR CS Fee Deposits for Campus Solutions Statement of Intention To Register Fee Deposits, to beused for receipts of the SIR fee. The amounts will get cleared when the payments are applied to the studentsÂ’ CARSreceivables for this fee.

Account : 23005

Effective Date : 1900-01-01

Description : Employee Insur Premium Deposit

Long Description :

Account : 23009

Effective Date : 2003-02-01

Description : Other Deposits-General

Long Description : Other Deposits-General is for all other Non-Auxiliary Enterprises deposits that are not covered bydeposit accounts 23000-23005.

Account : 23009

Effective Date : 2005-05-01

Description : Other Deposits-General

Long Description :

Account : 23010

Effective Date : 1900-01-01

Description : Health Insur Plan Claims Liabi

Long Description :

Account : 23011

Effective Date : 1900-01-01

Description : GAEL Liability

Long Description :

Account : 23012

Effective Date : 2005-07-01

Description : Benefits Admin Assessment Liab

Long Description :

Account : 23013

Effective Date : 2006-06-01

Description : Auto Physical Damage Ins Liab

Long Description : Auto Physical Damage Insurance Liability

Account : 23014

Effective Date : 2012-02-01

Description : Research Subj Inst Issue PayCd

Long Description : Research Subject Instant Issue PayCard account is for BPS' two-step process in which one step is torecord the expense in the departmental chartstring via journal entry and to accrue the liability (crediting account 23014);and the other is to process a payment to Citibank to fund the amounts loaded on the paycards via a voucher (debitingaccount 23014).

Account : 23080

Effective Date : 2009-03-01

Description : Pollution Remedi Liability

Long Description : CL-Pollution Remediation Obligation Liability (GASB 49, AGC 164775)

Account : 23081

Effective Date : 2009-03-01

Description : Pollution Remedi Liabi Rcvry

Long Description : CL-Pollution Remediation Obligation Liability Recovery (GASB 49, AGC 164776)

Account : 23090

Effective Date : 1900-01-01

Description : Other Accrued Liabilities

Long Description :

Account : 23091

Effective Date : 2021-08-01

Description : Escheatment Liability

Long Description : Escheatment Liability

Account : 23091

Effective Date : 2005-05-01

Description : Pres.Value - Gift Annuity Pymt

Long Description :

Account : 23092

Effective Date : 2005-05-01

Description : Liability - Trust Funds

Long Description :

Account : 23099

Effective Date : 2018-02-27

Description : Re-Accrued Pymts to Vendors

Long Description :

Account : 23100

Effective Date : 1900-01-01

Description : Residence Room Deposits

Long Description :

Account : 23101

Effective Date : 2006-10-02

Description : Transit Ticket Deposits

Long Description :

Account : 23190

Effective Date : 1900-01-01

Description : Other Aux & Svc Enter Accrued

Long Description :

Account : 23200

Effective Date : 2014-06-30

Description : Unearned Revenues-General

Long Description : Unearned Revenue-General, updated per GASB 65, for payments received in advance of meetingeligibility requirements.

Account : 23200

Effective Date : 2005-05-01

Description : General Deferred Revenue

Long Description :

Account : 23201

Effective Date : 2014-06-01

Description : Unearned Revenues-Cap Projects

Long Description : Unearned Revenues-Capital Projects is for unearned revenues in Unexpended Plant funds that werepreviously coded to account 23200, which is mapped to Deferred Inflows-Deferred revenues for prior years' activities,per OP's instruction related to GASB 65.

Account : 23210

Effective Date : 2014-06-30

Description : Unearned Revenues-Tuition/Fees

Long Description : Unearned Revenues-Tuition/Fees, updated per GASB 65, for payments received in advance ofmeeting eligibility requirements

Account : 23211

Effective Date : 2014-06-30

Description : Unearned Revenues - CARS

Long Description : Account is to be used for revenue, liability, and fund balance transactions that do not meet CARScriteria for recognition/realizability (although the receivable is billed). This account should only contain transactionsthat are from CARS. Description updated per GASB 65.

Account : 23250

Effective Date : 2014-06-30

Description : Unearned Revenues - C&G

Long Description : Unearned Revenues - Contracts & Grants, for grants received in advance of meeting eligibilityrequirements. Updated per GASB 65.

Account : 23260

Effective Date : 2008-06-01

Description : Collateral Held for SLP

Long Description : Collateral Held for Security Lending Program (current liability)

Account : 23300

Effective Date : 2014-06-30

Description : Unearned Revenues-Aux/Svc Ent

Long Description : Unearned Revenues-Aux/Svc Ent, updated per GASB 65, for grants received in advance of meeting

eligibility requirements

Account : 23400

Effective Date : 1900-01-01

Description : BFS PO/AP Inter-unit Clearing

Long Description :

Account : 23401

Effective Date : 1900-01-01

Description : BFS PO/AP Discount Clearing

Long Description :

Account : 23401

Effective Date : 2005-06-01

Description : BFS PO/AP Discount Clearing

Long Description :

Account : 23402

Effective Date : 1900-01-01

Description : BFS PO/AP Multicurrency Cleari

Long Description :

Account : 23402

Effective Date : 2005-06-01

Description : BFS PO/AP Multicurrency Cleari

Long Description :

Account : 23403

Effective Date : 2019-10-02

Description : BFS PO/AP Clearing

Long Description :

Account : 23403

Effective Date : 2005-06-01

Description : BFS PO/AP Clearing

Long Description :

Account : 23404

Effective Date : 2018-02-27

Description : AP Foreign Draft Clearing

Long Description :

Account : 23405

Effective Date : 2010-06-01

Description : Procurement Card Clearing

Long Description :

Account : 23406

Effective Date : 1900-01-01

Description : Federal Express Clearing

Long Description :

Account : 23407

Effective Date : 2012-02-01

Description : Travel Clearing (US Bank)

Long Description : Travel Clearing (US Bank) for payments to US Bank and distribution of charges to departments.

Account : 23408

Effective Date : 1900-01-01

Description : American Express Clearing

Long Description :

Account : 23409

Effective Date : 2001-09-01

Description : US BANK VISA CLEARING

Long Description : US Bank Visa Travel Card Clearing Account.

Account : 23410

Effective Date : 2004-07-01

Description : PO/AP-BFS Conversion Clearing

Long Description :

Account : 23411

Effective Date : 2004-05-01

Description : Prcrmnt Card Clearing-US Bank

Long Description : Procurement Card Clearing-US Bank VISA. "Holding" account for procurement card charges untilcleared by posting the charges with departmental chart strings from the staging table.

Account : 23412

Effective Date : 2005-09-01

Description : BFS PO/AP Unused Funct Default

Long Description :

Account : 23412

Effective Date : 2005-06-01

Description : BFS PO/AP Unused Funct Default

Long Description :

Account : 23413

Effective Date : 2012-02-01

Description : Travel Clearing (Connexxus)

Long Description : Travel Clearing (Connexxus) for failed chartstring distributions.

Account : 23414

Effective Date : 2010-08-01

Description : CTS Clearing

Long Description : CTS Clearing account is for transactions failing edit from CTS, used by Disbursements

Account : 23415

Effective Date : 2010-09-01

Description : BFS Procard Clearing

Long Description : BFS Procard Clearing

Account : 23416

Effective Date : 2012-04-01

Description : BFS AR Cash Clearing

Long Description : BFS AR Cash Clearing

Account : 23417

Effective Date : 2019-01-01

Description : BFS Open Credit Clearing

Long Description : BFS Open Credit Clearing

Account : 23418

Effective Date : 2011-12-01

Description : BFS Customer Payment Clearing

Long Description : BFS Customer Payment Clearing

Account : 23419

Effective Date : 2018-04-01

Description : BFS AR Clearing

Long Description : Account will function as the suspense account for invalid chartstring errors in BFS AR module. Acctwill replace 23420 - CARS-BFS Clearing.

Account : 23420

Effective Date : 1900-01-01

Description : CARS-BFS Clearing

Long Description :

Account : 23421

Effective Date : 2010-10-01

Description : Sponsored Student Pmt Clearing

Long Description : Sponsored student payment clearing. Posting payments received from sponsored students’agencies.

Account : 23422

Effective Date : 2018-06-09

Description : CARS Cash Receipts Clearing

Long Description :

Account : 23423

Effective Date : 1900-01-01

Description : Fee Clearing

Long Description :

Account : 23424

Effective Date : 2018-03-01

Description : CUBS Write-off Clearing

Long Description :

Account : 23425

Effective Date : 2004-11-01

Description : LT Loans Cash Receipts Clrng

Long Description :

Account : 23426

Effective Date : 2004-11-01

Description : LT Loans Unapplied/Refund Clrg

Long Description :

Account : 23427

Effective Date : 1900-01-01

Description : Univ Loan Repymt Clearing

Long Description :

Account : 23428

Effective Date : 2010-10-01

Description : CARS Write Off Clearing

Long Description : CARS Write Off Clearing for items not supported in chart conversion rules in write off program.

Account : 23429

Effective Date : 2006-11-01

Description : E-Check Receipts Clearing

Long Description : E-check receipts clearing for electronic payments of student accounts in CARS that are processedwith Sallie Mae.

Account : 23430

Effective Date : 2018-12-31

Description : Campus Fee Clearing

Long Description :

Account : 23431

Effective Date : 2018-12-31

Description : Class Pass Fee Clearing

Long Description :

Account : 23432

Effective Date : 2001-05-01

Description : BFS A/R Conversion Clearing

Long Description : BFS A/R Conversion Clearing This GL account is active for the go-live date of 4/1/2012 for the ARand Billing modules. The effective date of the account is set to 5/1/2001 to accommodate the oldest open active invoice.

Account : 23433

Effective Date : 2015-11-01

Description : CS Cash Receipts Clearing

Long Description : CS Cash Receipts Clearing for SIS

Account : 23434

Effective Date : 2018-04-01

Description : Campus Solutions Clearing

Long Description : Account will function as the suspense account for invalid chartstring errors in Campus Solutions.Acct will replace 23420 - CARS-BFS Clearing.

Account : 23438

Effective Date : 2003-01-01

Description : Fee Clearing-U/G

Long Description : Fee Clearing-Undergraduate (used for Summer Session "Registration" fees

Account : 23439

Effective Date : 2003-01-01

Description : Fee Clearing-Grad

Long Description : Fee Clearing-Graduate (for Summer Session "Registration" Fees that have to be redistributed)

Account : 23440

Effective Date : 1900-01-01

Description : Fee Remission Clearing

Long Description :

Account : 23450

Effective Date : 1900-01-01

Description : Private Gifts Clearing

Long Description :

Account : 23450

Effective Date : 2005-05-01

Description : Private Gifts Clearing

Long Description :

Account : 23451

Effective Date : 1900-01-01

Description : Private Gifts-Returned Cks Cle

Long Description :

Account : 23452

Effective Date : 2009-10-01

Description : UR Gift Fund Clearing

Long Description : Suspense account for the University Relations Gift batch interface process

Account : 23453

Effective Date : 1900-01-01

Description : EFA STIP Clearing

Long Description : Suspense account for the EFA STIP batch interface process.

Account : 23454

Effective Date : 1900-01-01

Description : EFA Invoicing Clearing

Long Description : Suspense account established for the EFA Invoicing batch interface

Account : 23455

Effective Date : 1900-01-01

Description : OP STIP Clearing

Long Description :

Account : 23456

Effective Date : 2015-08-01

Description : C&G Revenue Clearing

Long Description : C&G Revenue Clearing

Account : 23460

Effective Date : 1900-01-01

Description : Payroll Clearing

Long Description :

Account : 23461

Effective Date : 2019-03-01

Description : Payroll Clearing - UC Path

Long Description : To record suspense errors for UC Path payroll journals. UC Path - UC's systemwide program forpayroll benefits will be effective March 2019 at UCB.

Account : 23465

Effective Date : 1900-01-01

Description : GAEL Clearing

Long Description :

Account : 23466

Effective Date : 2015-07-01

Description : Payment Plus Clearing-US BanK

Long Description : Payment Plus Clearing-US BanK

Account : 23470

Effective Date : 2019-11-01

Description : Misc Receipts Clearing

Long Description :

Account : 23470

Effective Date : 2005-06-01

Description : Misc Receipts Clearing

Long Description :

Account : 23471

Effective Date : 2019-11-01

Description : Misc Receipt COA Error Clrng

Long Description : Default account used by the Cashier's Office for erroneous chartfield strings provided bydepartments on Miscellaneous Receipt journal entries.

Account : 23471

Effective Date : 2005-06-01

Description : Misc Receipt COA Error ClrngMi

Long Description : Default account used by the Cashier's Office for erroneous chartfield strings provided bydepartments on Miscellaneous Receipt journal entries.

Account : 23480

Effective Date : 1900-01-01

Description : GL-BFS Conversion Clearing

Long Description : Clearing account for conversion of general ledger asset and liability amounts from the legacy systemto the BFS-GL.

Account : 23480

Effective Date : 2005-06-01

Description : GL-BFS Conversion Clearing

Long Description :

Account : 23481

Effective Date : 2008-04-01

Description : Cal 1 Card Usage Clearing

Long Description : Cal 1 Card Usage Clearing is for RSSP and various departments to record Cal 1 Card usage. RSSP isto clear cash receipts from Cal 1 Card sales recorded as deferred revenue (debiting deferred revenue and crediting thisaccount), and various departments are to record their services paid by Cal 1 Cards (crediting their revenue/expenseaccounts and debiting this account).

Account : 23490

Effective Date : 1900-01-01

Description : Other Cash Receipts Clearing

Long Description :

Account : 23500

Effective Date : 2004-02-02

Description : OP Financial Control (UCOP GL)

Long Description :

Account : 23501

Effective Date : 2004-02-01

Description : OP Financial Control (Loc M)

Long Description :

Account : 23502

Effective Date : 2019-11-01

Description : Interfund/Interunit Fin Ctrl

Long Description :

Account : 23502

Effective Date : 2005-05-01

Description : Interfund/interunit Fin Contr

Long Description : Cash due to/Due from for UCB Foundation

Account : 23503

Effective Date : 2015-09-01

Description : AR Open Credit Balancing

Long Description : AR Open Credit Balancing account is used as a “cash†account for fund and chartstringcorrections when the original cash receipts are booked in a generic fund/department, due to unidentified invoices in ARat the time. This account should remain zero balance at account level and should be monitored by CGA.

Account : 23510

Effective Date : 2005-07-01

Description : UCM Financial Control (Merced)

Long Description : UC Merced Financial Control

Account : 23520

Effective Date : 2004-02-01

Description : UCSF Financial Control

Long Description :

Account : 23530

Effective Date : 2004-02-01

Description : UCD Financial Control

Long Description :

Account : 23540

Effective Date : 2004-02-01

Description : UCLA Financial Control

Long Description :

Account : 23550

Effective Date : 2004-02-01

Description : UCR Financial Control

Long Description :

Account : 23560

Effective Date : 2004-02-01

Description : UCSD Financial Control

Long Description :

Account : 23570

Effective Date : 2004-02-01

Description : UCSC Financial Control

Long Description :

Account : 23580

Effective Date : 2004-02-01

Description : UCSB Financial Control

Long Description :

Account : 23590

Effective Date : 2004-02-01

Description : UCI Financial Control

Long Description :

Account : 23600

Effective Date : 2021-09-01

Description : Revenue Bonds - Current

Long Description :

Account : 23602

Effective Date : 2004-06-01

Description : Revenue Bonds-Current-Premiums

Long Description : CL-Long Term Debt-Revenue Bonds-Premiums (OP AGC 114612)

Account : 23603

Effective Date : 2013-02-01

Description : CL-Deferred Financing Costs

Long Description : CL-Deferred Financing Costs (OP AGC 114611 for Retirement of Indebtedness fund group).

Account : 23610

Effective Date : 2001-06-01

Description : Mortg & Other Borrowing - Curr

Long Description :

Account : 23620

Effective Date : 2001-06-01

Description : Capital Lease Obligation-Curr

Long Description :

Account : 23630

Effective Date : 2003-06-01

Description : Capital Lease Oblig-SPWB-Curre

Long Description : Current Liabilities-Long Term Debt-Capital Lease Obligation-SPWB

Account : 23700

Effective Date : 2001-12-01

Description : Debt Interest Liability-Cur.

Long Description : Debt Interest Liability - Current Liability

Account : 23710

Effective Date : 2003-06-01

Description : Other-A/P LTD-Int Exp SPWB

Long Description : Current Liabilities-Other-A/P LTD-Interest Expense SPWB

Account : 23900

Effective Date : 2018-06-01

Description : Deferred Inflows-Irrevocab SIA

Long Description : Deferred Inflows-Irrevocable Split Interest Agreements. Created at the request of Lina Wang -Director at UDAR - for use by UCB Foundation. This is due the implementation of GASB81 - Irrevocable Split InterestAgreements in FY18 (see OP IRM 81-1 issued June 2018)

Account : 23920

Effective Date : 2015-06-01

Description : DI-Deferred Revenues-NonCG

Long Description : Deferred Inflows-Deferred Revenues-NonCG Set up per GASB 65

Account : 23930

Effective Date : 2015-06-01

Description : Deferred Inflow - SCA

Long Description : Deferred Inflow - SCA

Account : 24000

Effective Date : 1900-01-01

Description : General Agency Funds

Long Description :

Account : 24010

Effective Date : 1900-01-01

Description : Financial Aid Agency Funds

Long Description :

Account : 25000

Effective Date : 1900-01-01

Description : SPWB Energy Efficiency Bonds

Long Description :

Account : 25002

Effective Date : 2004-06-01

Description : Revenue Bonds-Noncurr-Premiums

Long Description : NL-LTD-Revenue Bonds-Premiums (OP AGC 115412)

Account : 25020

Effective Date : 2013-02-01

Description : NL-LPRB2012H

Long Description : NL-LPB2012H (OP AGC 125410 for Investment In Plant fund group).

Account : 25050

Effective Date : 2013-02-01

Description : NL-Deferred Financing Costs

Long Description : NL-Deferred Financing Costs (OP AGC 115411 for Retirement Indebtedness fund group).

Account : 25300

Effective Date : 1900-01-01

Description : Dai-Ichi Kangyo-Haas Pavilion

Long Description :

Account : 25301

Effective Date : 1900-01-01

Description : Union Bank FEMA Loan

Long Description :

Account : 25302

Effective Date : 2005-06-01

Description : BoA-Stanley Hall Project Loan

Long Description : Bank of America - Stanley Hall Project Loan

Account : 25303

Effective Date : 2007-05-01

Description : Life Safety Program Loan - BNY

Long Description : Student Life Safety Fee Program Construction Loan - Bank of New York

Account : 25304

Effective Date : 2007-07-01

Description : Key Bank RE Capital/3300 Rega

Long Description : Key Bank Real Estate Capital/3300 Regatta

Account : 25305

Effective Date : 2011-02-01

Description : BoA-Davis Hall North Loan

Long Description : Bank loan from Bank of America for the Davis Hall North Replacement project (OP AGC 125430).

Account : 25306

Effective Date : 2013-01-01

Description : PG&E On-Bill Financing Loan

Long Description : PG&E On-Bill Financing Loan (OP AGC 105430 for Unexpended Plant fund, and 115430 forRetirement of Indebtedness funds).

Account : 25400

Effective Date : 1900-01-01

Description : Capital Lease Obligations

Long Description :

Account : 25401

Effective Date : 1900-01-01

Description : SPWB Capital Bldg Lease-LSA

Long Description :

Account : 25410

Effective Date : 1900-01-01

Description : Install Purchase Obligations

Long Description :

Account : 25420

Effective Date : 2003-06-01

Description : Capital Lease Oblig-SPWB-Noncu

Long Description : Noncurrent Liabilities-Long Term Debt-Capital Lease Obligation-SPWB

Account : 25500

Effective Date : 1900-01-01

Description : Note Payable-Telephone

Long Description :

Account : 25501

Effective Date : 2011-06-01

Description : Deferred Revenue-Noncurrent

Long Description : Deferred Revenue-Noncurrent (mapped to UCOP’s AGCs for Noncurrent Liabilities-OtherMiscellaneous). This account is needed to record the deferred gift revenue associated with the completion andoccupation of the renovated Naval Architecture Building (work done by the Bum Foundation, gift-in-kind expected tobe accepted in the fall of 2012, i.e., FY2013).

Account : 25502

Effective Date : 2014-06-01

Description : Unearned Revenue-Noncurrent

Long Description : Deferred Revenue - Noncurrent, originally established for payments from two separate ground leases(Market Rate Housing-Wood 55 Laguna, LLC and Senior Housing-55 Laguna, LP) for 55 Laguna Street. Recognitionof rental revenue is to be processed according to the lease agreements. Account description modified for FY14 toinclude other noncurrent deferred revenues.

Account : 25550

Effective Date : 2007-01-01

Description : Deferred Revenue-Non Current

Long Description : Deferred Revenue-Non Current

Account : 25900

Effective Date : 1900-01-01

Description : Due to Endow Funds-ST Housing

Long Description :

Account : 25901

Effective Date : 1900-01-01

Description : Regents' Advances

Long Description :

Account : 25909

Effective Date : 2007-03-01

Description : Other Misc. Liability - Noncur

Long Description : Other Miscellaneous Liability - Noncurrent

Account : 25909

Effective Date : 2008-05-01

Description : Other Misc. Liability - Noncur

Long Description : Other Miscellaneous Liability - Noncurrent

Account : 25990

Effective Date : 2009-03-01

Description : Pollution Remedi Liabi-noncur

Long Description : NL- Pollution Remediation Obligation Liability (GASB 49, AGC 165591)

Account : 25991

Effective Date : 2009-03-01

Description : Pollution Remedi Lia Rec-noncu

Long Description : NL-Pollution Remediation Obligation Liability Recovery (GASB 49, AGC 165592, to be activatedwhen the account is needed)

Account : 25995

Effective Date : 2019-06-01

Description : Asset Retirement Oblig Liab-NL

Long Description : Asset Retirement Oblig Liab-NL - Asset Retirement Obligation (ARO) Long Term Liability; due toGASB 83: Certain Asset Retirement Obligations, effective FY19.

Account : 26000

Effective Date : 2006-07-01

Description : Federal Refundable Loans-FCC

Long Description : Noncurrent Liability-Federal Refundable Loans, Federal Capital Contribution for Perkins and HPSLprograms.

Account : 26010

Effective Date : 2006-07-01

Description : Fed Refundable Lns-Repayment

Long Description : Federal Refundable Loans - Repayment

Account : 26020

Effective Date : 2006-07-01

Description : Fed Refundable Lns-Allocation

Long Description : Federal Refundable Loans - Allocation

Account : 26030

Effective Date : 2006-07-01

Description : Fed Refundable Lns-Reserve Adj

Long Description : Federal Refundable Loans - Bad Debt Reserve Adjustment

Account : 26100

Effective Date : 2006-07-01

Description : Fed Loan Clearing Contra

Long Description : Federal Loan - year-end clearing contra account, formerly 30100

Account : 26101

Effective Date : 2006-07-01

Description : Fed Ln - Interest Income on Ln

Long Description : Federal Loan - Interest Income on Loans, formerly 30102

Account : 26102

Effective Date : 2006-07-01

Description : Fed Ln - Other Income

Long Description : Fed Ln - Other Income, formerly in 30104

Account : 26103

Effective Date : 2006-07-01

Description : Fed Ln - Reimb of Princ Cncl

Long Description : Federal Loan - Reimbursement of principal canceled, formerly 30103

Account : 26104

Effective Date : 2006-07-01

Description : Fed Ln - Admin Cost Allowance

Long Description : Federal Loan - Administrative Cost Allowance, formerly in 30107

Account : 26105

Effective Date : 2006-07-01

Description : Fed Ln - Collection & Litigati

Long Description : Federal Loan - Collection & Litigation, formerly in 30106

Account : 26106

Effective Date : 2006-07-01

Description : Princ/Int Cncl for Teach/Milit

Long Description : Cost of principal/interest canceled for Teaching/Military, formerly in 30108 & 30109 (partial)

Account : 26107

Effective Date : 2013-10-01

Description : Prin/Int Cncl for Spch/Patholo

Long Description : Prin/Int Cancellation for Speech-Language Pathology Services

Account : 26108

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Certain Subj

Long Description : Cost of Principal/Interest Canceled for Certain Subject Matter Teaching, formerly in 30108 & 30109(partial)

Account : 26110

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Other Teach

Long Description : Cost of Principal/Interest Canceled for All Other Teaching, formerly in 30108 & 30109 (partial)

Account : 26112

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Military Svc

Long Description : Cost of Principal/Interest Canceled for Military Service 07/01/72 and after, formerly in 30108 &30109 (partial)

Account : 26114

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Volunteer Sv

Long Description : Cost of Principal/Interest Canceled for Volunteer Service, formerly in 30110 (partial)

Account : 26116

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Law Enforce

Long Description : Cost of Principal/Interest Canceled for Law Enforcement and Correction officer, formerly in 30110(partial)

Account : 26118

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Child/Family

Long Description : Cost of Principal/Interest Canceled for Child/Family/Intervention service, formerly 30108 & 30109(partial)

Account : 26120

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Nurse/Med

Long Description : Cost of Principal/Interest Canceled for Nurse/Medical/Technician service, formerly in 30108 &30109 (partial)

Account : 26121

Effective Date : 2010-06-01

Description : Prin/Int Cncl-Attorney in Pub

Long Description : Cost of Principal/Interest Canceled for Attorney in Public Defender Organization, a new reportingline item on FISAP in FY 2009-10.

Account : 26122

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Death/Disabi

Long Description : Cost of Principal/Interest Canceled for Death/Disability, formerly in 30111

Account : 26123

Effective Date : 2012-06-01

Description : Prin/Int Cncl for pre-K Staff

Long Description : Cost of Principal/Interest Canceled for Pre-K or Child Care Program Staff Member Service

Account : 26124

Effective Date : 2006-07-01

Description : Prin/Int Cncl for Bankruptcy

Long Description : Cost of Principal/Interest Canceled for Bankruptcy, formerly in 30112

Account : 26125

Effective Date : 2021-09-01

Description : Prin/Int Cncl Disability-VA

Long Description : N/R Federal Loan-Principal Cancellation for Disability Based on VA determination

Account : 26126

Effective Date : 2006-07-01

Description : Loans Assigned to Fed Govt

Long Description : Cost of loan principal and interest assigned to federal government and accepted, formerly in 30105

Account : 26128

Effective Date : 2006-07-01

Description : Fed Ln-Other Costs or Losses

Long Description : Federal Loan - Other Costs or Losses, formerly in 30113

Account : 30000

Effective Date : 1900-01-01

Description : Prior Year Ending Balance

Long Description :

Account : 30000

Effective Date : 2005-06-01

Description : Prior Year Ending Balance

Long Description :

Account : 30010

Effective Date : 2021-06-30

Description : Prior Year Adjustments

Long Description : Account remains inactive during the year (to prevent dept users posting entries). Account needs to bere-activated on the last day of June ledger close - to enable BFS fund balance allocation journals to be recorded forfiscal close. Account to be re-inactivated after 19-journals are input to ledger by FAC (in Sep). Account mapped toTC0990 - Curr-Prior Year Hand Posted Journal Entries. YE balance should only be prior year "19" journals - accountbalance must tie to CFR report CFRX3161.

Account : 30011

Effective Date : 2018-07-02

Description : Special Prior Year Adjustments

Long Description : Special Prior Year Adjustments is used for special items that will be separately identified as prioryear adjustments in the CFR reports (for Cumulative Effect of a Change in Accounting Principle). Berkeley would notnormally use this account unless instructed to do so by UCOP. Account remains inactive in BFS until required at afuture date.

Account : 30100

Effective Date : 1900-01-01

Description : Fund Balance Clearing

Long Description :

Account : 30101

Effective Date : 1900-01-01

Description : PY Bal - Federal Capital Contr

Long Description :

Account : 30102

Effective Date : 1900-01-01

Description : PY Bal - Interest on Notes

Long Description :

Account : 30103

Effective Date : 1900-01-01

Description : PY Bal - Rmb of Loan Cncl

Long Description :

Account : 30104

Effective Date : 1900-01-01

Description : PY Bal - Other Additions

Long Description :

Account : 30105

Effective Date : 1900-01-01

Description : PY Bal - Loans Assgn to Fed

Long Description :

Account : 30106

Effective Date : 1900-01-01

Description : PY Bal - Collect/Litigation Ex

Long Description :

Account : 30107

Effective Date : 1900-01-01

Description : PY Bal - Admin Cost Allow

Long Description :

Account : 30108

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel-Teachin

Long Description :

Account : 30109

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel Militar

Long Description :

Account : 30110

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel Vol Svc

Long Description :

Account : 30111

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Death/Disabili

Long Description :

Account : 30112

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel Bankrup

Long Description :

Account : 30113

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int-Other Deductio

Long Description :

Account : 30210

Effective Date : 2012-12-01

Description : Beg Bal Adjustments Within Fd

Long Description : Beg Bal Adjustments Within Fund is for adjustments at departmental chartstring (non-account, non-fund, only at DepartID, Prog, CF1 or CF2) associated with the allocation of 07/01/2012 fund balances from centralDepart ID to departmental chartstrings. The use of this account is for Current funds only and is mapped to UCOP TC0901- Transfer of Balances within Same or Minor FG in Current Funds. If the account is to be used for non-Currentfund groups, the TC mapping needs to be modified.

Account : 31000

Effective Date : 1900-01-01

Description : Student Fees

Long Description :

Account : 31100

Effective Date : 1900-01-01

Description : State Appropriations

Long Description :

Account : 31200

Effective Date : 1900-01-01

Description : Federal Grants

Long Description :

Account : 31210

Effective Date : 1900-01-01

Description : Federal Capital Contribution

Long Description :

Account : 31220

Effective Date : 1900-01-01

Description : Federal Loans Received

Long Description :

Account : 31300

Effective Date : 1900-01-01

Description : Local Government

Long Description :

Account : 31400

Effective Date : 1900-01-01

Description : Private Gifts/Grants/Contracts

Long Description :

Account : 31401

Effective Date : 2001-06-01

Description : Priv Gifts-Uncollectible Accts

Long Description :

Account : 31402

Effective Date : 2001-06-01

Description : Discount on Pledges

Long Description :

Account : 31500

Effective Date : 1900-01-01

Description : Sales & Svcs-Educ Activities

Long Description :

Account : 31600

Effective Date : 1900-01-01

Description : Sales & Svcs-Auxiliaries

Long Description :

Account : 31700

Effective Date : 1900-01-01

Description : Expended for Plant Facilities

Long Description :

Account : 31800

Effective Date : 1900-01-01

Description : Income from Investments

Long Description :

Account : 31801

Effective Date : 2008-12-01

Description : Current Gift Funds To FFE

Long Description : Current Gift Funds To FFE, OP TC 0391/9221 (Current/Endowment)

Account : 31802

Effective Date : 2008-12-01

Description : Campus Adm Non-Gift Fds to FFE

Long Description : Campus Administrative Non-Gift Funds to FFE, OP TC 0393/9223 (Current/Endowment)

Account : 31810

Effective Date : 2008-12-01

Description : Loan Funds To/From Endowment

Long Description : Loan Funds To/From Endowment Funds, OP TC 8220/9230 (Loan/Endowment)

Account : 31900

Effective Date : 1900-01-01

Description : Inventory Revaluation Changes

Long Description :

Account : 31901

Effective Date : 1900-01-01

Description : Adm Cost Recov-Fed Stdnt Aid

Long Description :

Account : 31902

Effective Date : 1900-01-01

Description : Rpymt to Working Capital Fund

Long Description :

Account : 31903

Effective Date : 1900-01-01

Description : Gain/Loss on Sale of S.E. Asse

Long Description :

Account : 31904

Effective Date : 1900-01-01

Description : Refunds to the Univ/Other Adj

Long Description :

Account : 31910

Effective Date : 1900-01-01

Description : Proceeds from Sale of Assets

Long Description :

Account : 31911

Effective Date : 2001-07-01

Description : Borrowings-Rev Bonds-Unexp/Inv

Long Description :

Account : 31912

Effective Date : 2001-07-01

Description : Borrowings-Other(Unexp/Invest)

Long Description :

Account : 31913

Effective Date : 1900-01-01

Description : STIP Investment Income

Long Description :

Account : 31914

Effective Date : 2001-07-01

Description : Borrowings-Rev Bonds(Retir/Inv

Long Description :

Account : 31915

Effective Date : 2003-03-01

Description : Borrowings-PMIA-Unexp/Inv

Long Description : Intracampus transfer between Unexpended Plant and Investment in Plant fund balances for stateclaims for expenditure reimbursement from Pool Money Investment Account (PMIA). This account in combination withUnexpended Plant funds maps to OP transaction code 1560. This account in combination with Investment in Plant fundsmaps to OP transaction code 3624.

Account : 31920

Effective Date : 1900-01-01

Description : Interest on Notes

Long Description :

Account : 31921

Effective Date : 1900-01-01

Description : Recovery of Notes Written Off

Long Description :

Account : 31922

Effective Date : 1900-01-01

Description : Recovery-NDEA Teaching Svc Cnl

Long Description :

Account : 31928

Effective Date : 1900-01-01

Description : Rmbrsmt of Loan Canceled Amts

Long Description :

Account : 31990

Effective Date : 1900-01-01

Description : Gain/Loss from Sale of Invstmt

Long Description :

Account : 31999

Effective Date : 1900-01-01

Description : Other Additions

Long Description :

Account : 32000

Effective Date : 1900-01-01

Description : Educational and General

Long Description :

Account : 32100

Effective Date : 1900-01-01

Description : Auxiliary Enterprises

Long Description :

Account : 32108

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Teach

Long Description :

Account : 32109

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Milit

Long Description :

Account : 32110

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Vol S

Long Description :

Account : 32111

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Death

Long Description :

Account : 32112

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel - Ban

Long Description :

Account : 32113

Effective Date : 1900-01-01

Description : PY Bal - Other Deductions

Long Description :

Account : 32200

Effective Date : 2001-07-01

Description : Capitalization (Unexp/Inv)

Long Description :

Account : 32201

Effective Date : 1900-01-01

Description : Non-capitalized Plant Expendit

Long Description :

Account : 32210

Effective Date : 2001-12-01

Description : Cptlztn-Real Estate(Cur/Invst)

Long Description : Capitalization-Real Estate (Current/Investment)

Account : 32211

Effective Date : 2001-12-01

Description : Cptlztn-Bldgs & Struc(Cur/Inv)

Long Description : Capitalization-Buildings & Structure (Current/Investment)

Account : 32212

Effective Date : 2001-12-01

Description : Cptlztn-Fixed Equip(Cur/Inv)

Long Description : Capitalization-Fixed Equipment (Current/Investment)

Account : 32213

Effective Date : 2001-12-01

Description : Cptlztn-Genl Improv (Cur/Inv)

Long Description : Capitalization-General Improvement (Current/Investment)

Account : 32214

Effective Date : 2001-12-01

Description : Cptlztn-Software > 10M(Cur/Inv)

Long Description : Capitalization-Software > 10M (Current/Investment)

Account : 32215

Effective Date : 2001-12-01

Description : Cptlztn-Software < 10M(Cur/Inv)

Long Description : Capitalization-Software < 10M (Current/Investment)

Account : 32216

Effective Date : 2001-12-01

Description : Cptlztn-Equipment (Cur/Invest)

Long Description : Capitalization-Equipment (Current/Investment)

Account : 32217

Effective Date : 2001-12-01

Description : Cptlztn-Lib Mtl & Col(Cur/Inv)

Long Description : Capitalization-Library Material & Collections (Current/Investment)

Account : 32218

Effective Date : 2001-12-01

Description : Cptlztn-Lib Rare Bks (Cur/Inv)

Long Description : Capitalization-Library Rare Books (Current/Investment)

Account : 32219

Effective Date : 2001-12-01

Description : Cptlztn-CIP (Current/Invest)

Long Description : Capitalization-Construction In Progress (Current/Investment)

Account : 32220

Effective Date : 2001-12-01

Description : Cptlztn-Intangibles (Cur/Inv)

Long Description : Capitalization-Intangibles (Current/Investment)

Account : 32221

Effective Date : 2001-12-01

Description : Cptlztn-Infrastruct (Cur/Inv)

Long Description : Capitalization-Infrastructure (Current/Investment)

Account : 32222

Effective Date : 2001-12-01

Description : Cptlztn-Sp Collect (Cur/Inv)

Long Description : Capitalization-Special Collections (Current/Investment)

Account : 32223

Effective Date : 2003-06-01

Description : Estab Cap Lease Liab (Cur/Inv)

Long Description : Current To/From Investment in Plant fund balance account. Used centrally to record the debittransactions only associated with creation of the capital lease liability at year-end.

Account : 32230

Effective Date : 2001-12-01

Description : Cptlztn-Real Estate(Unexp/Inv)

Long Description : Capitalization-Real Estate (Unexp Plant/Investment Plant)

Account : 32231

Effective Date : 2001-12-01

Description : Cptlztn-Bldg & Struc(Unex/Inv)

Long Description : Capitalization-Buildings & Structure (Unexp Plant/Investment Plant)

Account : 32232

Effective Date : 2001-12-01

Description : Cptlztn-Fixed Equip(Unexp/Inv)

Long Description : Capitalization-Fixed Equipment (Unexp Plant/Investment Plant)

Account : 32233

Effective Date : 2001-12-01

Description : Cptlztn-Genl Improv(Unexp/Inv)

Long Description : Capitalization-General Improvement (Unexp Plant/Investment Plant)

Account : 32234

Effective Date : 2014-07-01

Description : Cptlztn-Software > 5M(Unex/Inv)

Long Description : Capitalization-Software > 5M (Unexp Plant/Investment Plant)

Account : 32235

Effective Date : 2014-07-01

Description : Cptlztn-Software < 5M(Unex/Inv)

Long Description : Capitalization-Software < 5M (Unexp Plant/Investment Plant)

Account : 32236

Effective Date : 2001-12-01

Description : Cptlztn-Equipment (Unexp/Inv)

Long Description : Capitalization-Equipment (Unexp Plant/Investment Plant)

Account : 32237

Effective Date : 2001-12-01

Description : Cptlztn-Lib Mtl&Col (Unex/Inv)

Long Description : Capitalization-Library Material & Collections (Unexp Plant/Investment Plant)

Account : 32238

Effective Date : 2001-12-01

Description : Cptlztn-Lib Rare Bks(Unex/Inv)

Long Description : Capitalization-Library Rare Books (Unexp Plant/Investment Plant)

Account : 32239

Effective Date : 2001-12-01

Description : Cptlztn-CIP (Unexp/Invest)

Long Description : Capitalization-Construction In Progress (Unexp Plant/Investment Plant)

Account : 32240

Effective Date : 2001-12-01

Description : Cptlztn-Intangibles(Unexp/Inv)

Long Description : Capitalization-Intangibles (Unexp Plant/Investment Plant)

Account : 32241

Effective Date : 2001-12-01

Description : Cptlztn-Infrastruct(Unexp/Inv)

Long Description : Capitalization-Infrastructure (Unexp Plant/Investment Plant)

Account : 32242

Effective Date : 2001-12-01

Description : Cptlztn-Sp Collect (Unexp/Inv)

Long Description : Capitalization-Special Collections (Unexp Plant/Investment Plant)

Account : 32250

Effective Date : 2001-12-01

Description : Cptlztn-Bldgs & Struc(R&R/Inv)

Long Description : Capitalization-Buildings & structures (Renewal & Replacement/Investment Plant)

Account : 32251

Effective Date : 2001-12-01

Description : Cptlztn-Fixed Equip (R&R/Inv)

Long Description : Capitalization-Fixed Equipment (Renewal & Replacement/Investment Plant)

Account : 32252

Effective Date : 2001-12-01

Description : Cptlztn-Genl Improv (R&R/Inv)

Long Description : Capitalization-General Improvement (Renewal & Replacement/Investment Plant)

Account : 32253

Effective Date : 2001-12-01

Description : Cptlztn-Equipment (R&R/Invest)

Long Description : Capitalization-Equipment (Renewal & Replacement/Investment Plant)

Account : 32254

Effective Date : 2001-12-01

Description : Cptlztn-CIP (R&R/Invest)

Long Description : Capitalization-Construction In Progress (Renewal & Replacement/Investment Plant)

Account : 32255

Effective Date : 2001-12-01

Description : Cptlztn-Intangibles (R&R/Inv)

Long Description : Capitalization-Intangibles (Renewal & Replacement/Investment Plant)

Account : 32256

Effective Date : 2001-12-01

Description : Cptlztn-Infrastruc (R&R/Inv)

Long Description : Capitalization-Infrastructure (Renewal & Replacement/Investment Plant)

Account : 32300

Effective Date : 2003-06-01

Description : Rpymt of Prin-Adv-Aux(Ret/Inv)

Long Description :

Account : 32303

Effective Date : 2013-02-01

Description : Rpymt of Prin-Bds-Aux(Ret/Inv)

Long Description : Aux Enterp-Repmt Prin on Bonds for Retirement of Indebtedness and Investment In Plant fundgroups. It is mapped to UCOP TC 2115/3523.

Account : 32305

Effective Date : 2003-06-01

Description : Rpymt Prin-Cap Lease-Aux(Ret/I

Long Description :

Account : 32311

Effective Date : 2003-06-01

Description : Rpymt Princ-Bank Loans-Othe (R

Long Description : Repayment of Principal-Bank Loans-Other (Retirement of Indebtedness/Investment in Plant)

Account : 32315

Effective Date : 2003-06-01

Description : Rpymt Princ-Cap Lease-Other (R

Long Description : Repayment of Principal-Capital Lease-Other (Retirement of Indebtedness/Investment in Plant)

Account : 32317

Effective Date : 2003-06-01

Description : Rpymt of Princ-St Cap Lease-Ot

Long Description : Repayment of Principal-State Capital Lease-Other (Retirement of Indebtedness/Investment in Plant)

Account : 32318

Effective Date : 2003-06-01

Description : Rpymt of Princ-St Enrgy Eff Bn

Long Description : Repayment of Principal-State Energy Efficiency Bonds (Retirement of Indebtedness/Investment inPlant)

Account : 32320

Effective Date : 1900-01-01

Description : Rpymt of Principal to OP

Long Description :

Account : 32321

Effective Date : 2005-06-01

Description : Rpymt Princ Bonds (Retire/Inv)

Long Description : Other Refinancing - One time repayment of principal on Bonds (Retirement 2192 / Invest 3540)

Account : 32323

Effective Date : 2005-06-01

Description : Rpymt Princ BK Ln (Retire/Inv)

Long Description : Other Refinancing - One time repayment of principal on bank loans (Retirement 2194 / Invest 3542)

Account : 32324

Effective Date : 2005-06-01

Description : Rpymt Princ CapLease(Rtire/Inv

Long Description : Other Refinancing - One time repayment of principal on capital leases (Retirement 2196 / Invest3543)

Account : 32325

Effective Date : 2005-06-01

Description : Rpymt Princ St CapLs (Rtr/Inv)

Long Description : Other Refinancing - One time repayment of principal on state capital leases (Retirement 2197 /Invest 3544)

Account : 32400

Effective Date : 2003-06-01

Description : Endow Invst Inc from Adv-Aux

Long Description : Endowment Investment Income from Advances-Auxiliary (Current/Retirement of Indebtedness)

Account : 32405

Effective Date : 1900-01-01

Description : Pymt of Int-Cap Lease-Aux/SE

Long Description :

Account : 32411

Effective Date : 1900-01-01

Description : Pymt of Int-Bank Loans-Other

Long Description :

Account : 32415

Effective Date : 1900-01-01

Description : Pymt of Int-Cap Lease-Other

Long Description :

Account : 32417

Effective Date : 1900-01-01

Description : Pymt of Int-State Cap Lease-Ot

Long Description :

Account : 32418

Effective Date : 1900-01-01

Description : Pymt of Int-St Enrgy Eff Bonds

Long Description :

Account : 32420

Effective Date : 1900-01-01

Description : Pymt of Interest to OP

Long Description :

Account : 32421

Effective Date : 1900-01-01

Description : Debt Extinguishment Cost

Long Description :

Account : 32500

Effective Date : 1900-01-01

Description : Plant Disposals/Write-Offs

Long Description :

Account : 32900

Effective Date : 1900-01-01

Description : Write-off of Notes as Uncollec

Long Description :

Account : 32901

Effective Date : 1900-01-01

Description : Loans Assigned to Federal Govt

Long Description :

Account : 32902

Effective Date : 1900-01-01

Description : Collection and Litigation Exp

Long Description :

Account : 32903

Effective Date : 1900-01-01

Description : Reserve for Bad Debts

Long Description :

Account : 32904

Effective Date : 1900-01-01

Description : Federal Loans Disbursed

Long Description :

Account : 32905

Effective Date : 1900-01-01

Description : Admin Cost Allowance

Long Description :

Account : 32910

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Teaching

Long Description :

Account : 32911

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Military

Long Description :

Account : 32912

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Vol Svc

Long Description :

Account : 32913

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Death/Disabili

Long Description :

Account : 32914

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Bankruptcy

Long Description :

Account : 32990

Effective Date : 1900-01-01

Description : Refunds/Other Adjustments

Long Description :

Account : 32999

Effective Date : 1900-01-01

Description : Other Deductions

Long Description :

Account : 33000

Effective Date : 2006-07-01

Description : Fed Ln-Institution Cap Contrib

Long Description : Federal Loan Programs (Perkins and HPSL) - Institutional Capital Contributions (ICC)

Account : 33100

Effective Date : 1900-01-01

Description : Mandatory Debt Svc Pymts

Long Description :

Account : 34000

Effective Date : 1900-01-01

Description : Student/Faculty Emergency Loan

Long Description :

Account : 34001

Effective Date : 1900-01-01

Description : Educational Fee Deferrals

Long Description :

Account : 34002

Effective Date : 2005-01-01

Description : STIP Income (Current/Loan)

Long Description : STIP Income (Current To/From Loan)

Account : 34009

Effective Date : 1900-01-01

Description : Other (Current/Loan)

Long Description : Can be used to transfer between loan and current funds. Account balance must be zero.

Account : 34010

Effective Date : 1900-01-01

Description : Capital Outlay

Long Description :

Account : 34011

Effective Date : 1900-01-01

Description : STIP Investment Income

Long Description :

Account : 34012

Effective Date : 1900-01-01

Description : Current Maintenance

Long Description :

Account : 34013

Effective Date : 1900-01-01

Description : Capital Outlay from General Fu

Long Description :

Account : 34019

Effective Date : 1900-01-01

Description : Other (Current/Unexpended Plan

Long Description :

Account : 34020

Effective Date : 1900-01-01

Description : Extraordinary Mntnc/Repairs

Long Description :

Account : 34021

Effective Date : 1900-01-01

Description : Net Rev Univ Prkng Sys-All Bon

Long Description :

Account : 34022

Effective Date : 2005-01-01

Description : STIP Income (Current/Retiremen

Long Description : STIP Income (Current To/From Retirement of Indebtedness)

Account : 34029

Effective Date : 1900-01-01

Description : Other (Current/Retirement of I

Long Description :

Account : 34030

Effective Date : 1900-01-01

Description : Rpymt to Campus Working Capita

Long Description :

Account : 34039

Effective Date : 1900-01-01

Description : Other (Current/Renewal & Repla

Long Description :

Account : 34040

Effective Date : 1900-01-01

Description : Other (Unexpended/Retirement)

Long Description :

Account : 34041

Effective Date : 1900-01-01

Description : Other (Unexp/Renewal & Repl)

Long Description :

Account : 34042

Effective Date : 2001-07-01

Description : Other (Unexp/Invest)

Long Description :

Account : 34043

Effective Date : 2001-07-01

Description : Other (Renewal & Repl/Invest)

Long Description :

Account : 34050

Effective Date : 1900-01-01

Description : Other (Retirement/Renewal & Re

Long Description :

Account : 34051

Effective Date : 2001-07-01

Description : Other (Retirement/Invest)

Long Description :

Account : 34060

Effective Date : 2001-07-01

Description : Capitalization (Current/Invest

Long Description :

Account : 34061

Effective Date : 2001-07-01

Description : Other (Current/Invest)

Long Description :

Account : 34100

Effective Date : 1900-01-01

Description : Transfers to/from Reserves

Long Description :

Account : 34101

Effective Date : 1900-01-01

Description : STIP Distribution/Recoveries

Long Description :

Account : 34102

Effective Date : 1900-01-01

Description : SS Balances to/from Reserves

Long Description :

Account : 34103

Effective Date : 1900-01-01

Description : Unex Balances to/from Reserves

Long Description :

Account : 34104

Effective Date : 2004-06-01

Description : STIP-Unrestricted

Long Description :

Account : 34105

Effective Date : 2001-04-06

Description : Adm Cost Fed SA to/fr Reserves

Long Description : Administrative Costs of Federal Student Aid Programs to or from Reserve for Operating Budget

Account : 34109

Effective Date : 2006-01-01

Description : Other Trnsfr Btwn Minor Fd Grp

Long Description : Other miscellaneous intra fund group transfers between minor fund groups. Cannot be used totransfer between plant and current funds and loan and current funds. Balance by fund group (loan, plant, current) mustbe zero.

Account : 34110

Effective Date : 1900-01-01

Description : Trsfrs Between FMP Assets

Long Description :

Account : 34120

Effective Date : 2001-12-01

Description : Repayment of Principal to OP

Long Description : Repayment of Principal to OP

Account : 34121

Effective Date : 2001-12-01

Description : Payment of Interest to OP

Long Description : Payment of Interest to OP

Account : 34154

Effective Date : 2011-06-01

Description : Local Govt - ICR

Long Description : Local Govt - ICR

Account : 34155

Effective Date : 2011-06-01

Description : Federal Contracts - ICR

Long Description : Federal Contracts - ICR

Account : 34156

Effective Date : 2011-06-01

Description : Federal Grants - ICR

Long Description : Federal Grants - ICR

Account : 34158

Effective Date : 2011-06-01

Description : Pri Gifts, Grnts & Cntrcts ICR

Long Description : Pri Gifts, Grants & Contracts ICR

Account : 34159

Effective Date : 2011-06-01

Description : State Agreements - ICR

Long Description : State Agreements - ICR

Account : 34200

Effective Date : 2004-06-01

Description : Transfers To/From E-OP

Long Description :

Account : 34201

Effective Date : 1900-01-01

Description : Transfers To/From M

Long Description :

Account : 34202

Effective Date : 1900-01-01

Description : Transfers To/From San Francisc

Long Description :

Account : 34203

Effective Date : 1900-01-01

Description : Transfers To/From Davis

Long Description :

Account : 34204

Effective Date : 1900-01-01

Description : Transfers To/From Los Angeles

Long Description :

Account : 34205

Effective Date : 1900-01-01

Description : Transfers To/From Riverside

Long Description :

Account : 34206

Effective Date : 1900-01-01

Description : Transfers To/From San Diego

Long Description :

Account : 34207

Effective Date : 1900-01-01

Description : Transfers To/From Santa Cruz

Long Description :

Account : 34208

Effective Date : 1900-01-01

Description : Transfers To/From Santa Barbar

Long Description :

Account : 34209

Effective Date : 1900-01-01

Description : Transfers To/From Irvine

Long Description :

Account : 34210

Effective Date : 1900-01-01

Description : STIP Transferred to Campuses

Long Description :

Account : 34211

Effective Date : 2005-07-01

Description : Transfers To/From Merced

Long Description :

Account : 34212

Effective Date : 2013-04-01

Description : Transfers To/From BU J0000

Long Description : Transfers To/From BU J0000

Account : 34220

Effective Date : 1900-01-01

Description : Ed Fee Principal Pymt Transfer

Long Description :

Account : 34221

Effective Date : 1900-01-01

Description : Ed Fee Interest Pymt Transfer

Long Description :

Account : 34222

Effective Date : 1900-01-01

Description : Ed Fee-Transferred to Campuses

Long Description :

Account : 34223

Effective Date : 1900-01-01

Description : Ed Fee-Inc Transf from Campuse

Long Description :

Account : 34230

Effective Date : 2012-07-01

Description : Trans to/fr E-OP - Endow Inc

Long Description : Trans to/fr E-OP - Endow Inc

Account : 34231

Effective Date : 2012-07-01

Description : Trans to/fr E-OP - Endow Princ

Long Description : Trans to/fr E-OP - Endow Princ

Account : 34240

Effective Date : 1900-01-01

Description : Net Revenue of UCHS Transfer

Long Description :

Account : 34250

Effective Date : 1900-01-01

Description : Intercampus Fund Grp Bal Trsfr

Long Description :

Account : 34251

Effective Date : 1900-01-01

Description : STIP Transferred to Campus

Long Description :

Account : 34290

Effective Date : 1900-01-01

Description : Uncommitted General Funds Trsf

Long Description :

Account : 34291

Effective Date : 2006-01-01

Description : Net Adj within a Minor Fd Grp

Long Description : Transfers within the same minor fund group

Account : 34292

Effective Date : 2000-09-01

Description : Gifts/Endowment STIP Adjustmts

Long Description : This account is used to adjust STIP income for Gift and Endowment funds that have a cap of 4% perannum for STIP. A unique account was required for this process due to the setup of the Allocation process used tocreate the corresponding STIP budget journals.

Account : 34300

Effective Date : 2001-12-01

Description : Transfer-Real Estate

Long Description : Transfer-Real Esate

Account : 34301

Effective Date : 2001-12-01

Description : Transfer-Buildgs & Structures

Long Description : Transfer-Buildings and Structures

Account : 34302

Effective Date : 2001-12-01

Description : Transfer-Fixed Equipment

Long Description : Transfer-Fixed Equipment

Account : 34303

Effective Date : 2001-12-01

Description : Transfer-General Improvement

Long Description : Transfer-General Improvement

Account : 34304

Effective Date : 2001-12-01

Description : Transfer-Software > 10M

Long Description : Transfer-Software > 10M

Account : 34305

Effective Date : 2001-12-01

Description : Transfer-Software < 10M

Long Description : Transfer-Software < 10M

Account : 34306

Effective Date : 2004-02-01

Description : Transfer-Equipment-Intracampus

Long Description : Transfer-Equipment-Intracampus. This account is to be used for equipment transfers within acampus and/or between equipment and any other asset type within the campus.

Account : 34307

Effective Date : 2001-12-01

Description : Transfer-Library Mtl & Cllctns

Long Description : Transfer-Library Material & Library Collections

Account : 34308

Effective Date : 2001-12-01

Description : Transfer-Library Rare Books

Long Description : Transfer-Library Rare Books

Account : 34309

Effective Date : 2001-12-01

Description : Transfer-Intangibles

Long Description : Transfer-Intangibles

Account : 34310

Effective Date : 2001-12-01

Description : Transfer-Infrastructure

Long Description : Transfer-Infrastructure

Account : 34311

Effective Date : 2001-12-01

Description : Transfer-Special Collections

Long Description : Transfer-Special Collections

Account : 34340

Effective Date : 2001-12-01

Description : Transfer-AccumDep-Bldg & Struc

Long Description : Transfer-Accumulated Depreciation-Buildings & Structure

Account : 34341

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Fixed Equip

Long Description : Transfer-Accumulated Depreciation-Fixed Equipment

Account : 34342

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Genl Improv

Long Description : Transfer-Accumulated Depreciation-General Improvement

Account : 34343

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Sftwr > 10M

Long Description : Transfer-Accumulated Depreciation-Software > 10M

Account : 34344

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Sftwr < 10M

Long Description : Transfer-Accumulated Depreciation-Software < 10M

Account : 34345

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Equipment

Long Description : Transfer-Accumulated Deprecation-Equipment

Account : 34346

Effective Date : 2001-12-01

Description : Trnsfr-Accum Dep-Lib Mtl & Col

Long Description : Transfer-Accumulated Depreciation-Library Material & Collections

Account : 34347

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Intangibles

Long Description : Transfer-Accumulated Depreciation-Intangibles

Account : 34348

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Infrastruc

Long Description : Transfer-Accumulated Depreciation-Infrastructure

Account : 34350

Effective Date : 2005-07-01

Description : Transfer-Equip-To/From Merced

Long Description : Transfer-Equipment-To/From Merced for equipment transfers between the Berkeley and Mercedcampuses

Account : 34351

Effective Date : 2004-06-01

Description : Transfer-Equip To/From J-OP

Long Description : Transfer-Equipment To/From J-OP, i.e., for transfers between Loc J and Loc 1 per B. Lester at OP

Account : 34352

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SF

Long Description : Transfer-Equipment-To/From San Francisco for equipment transfers between Berkeley and SanFrancisco campuses

Account : 34353

Effective Date : 2004-01-01

Description : Trsfr-Equipment-To/From Davis

Long Description : Transfer-Equipment-To/From Davis for equipment transfers between the Berkeley and Daviscampuses

Account : 34354

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From LA

Long Description : Transfer-Equipment-To/From Los Angeles for equipment transfers between the Berkeley and LosAngeles campuses

Account : 34355

Effective Date : 2004-01-01

Description : Trsfr-Eqpt-To/From Riverside

Long Description : Transfer-Equipment-To/From Riverside for equipment transfers between the Berkeley and Riversidecampuses

Account : 34356

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SD

Long Description : Transfer-Equipment-To/From San Diego for equipment transfers between the Berkeley and SanDiego campuses

Account : 34357

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SC

Long Description : Transfer-Equipment-To/From Santa Cruz for equipment transfers between the Berkeley and SantaCruz campuses

Account : 34358

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SB

Long Description : Transfer-Equipment-To/From Santa Barbara for equipment transfers between the Berkeley andSanta Barbara campues

Account : 34359

Effective Date : 2004-01-01

Description : Trsfr-Equipment-To/From Irvine

Long Description : Transfer-Equipment-To/From Irvine for equipment transfers between the Berkeley and Irvinecampuses

Account : 37110

Effective Date : 2005-05-01

Description : Endowments Corpus

Long Description :

Account : 37111

Effective Date : 2005-05-01

Description : Annuity & Life Income (Trusts)

Long Description :

Account : 37120

Effective Date : 2005-05-01

Description : Endow - Interest Income

Long Description :

Account : 37121

Effective Date : 2005-05-01

Description : Endow - Realized Gains/Losses

Long Description :

Account : 37122

Effective Date : 2005-05-01

Description : Endow - Unrealized Gains/Losse

Long Description :

Account : 37123

Effective Date : 2005-06-01

Description : Endow - Gift Fees

Long Description :

Account : 37124

Effective Date : 2005-06-01

Description : Endow - Other

Long Description :

Account : 37130

Effective Date : 2005-05-01

Description : Quasi Endow - Corpus

Long Description :

Account : 37131

Effective Date : 2005-05-01

Description : Quasi Endow - Interest Income

Long Description :

Account : 37132

Effective Date : 2005-05-01

Description : Quasi Endow - Realized Gains/L

Long Description :

Account : 37133

Effective Date : 2005-05-01

Description : Quasi Endow - Unrealized Gains

Long Description :

Account : 37134

Effective Date : 2005-06-01

Description : Quasi Endow - Gift Fees

Long Description :

Account : 37135

Effective Date : 2005-06-01

Description : Quasi Endow - Other

Long Description :

Account : 37140

Effective Date : 2005-05-01

Description : Restricted By Donors

Long Description :

Account : 37141

Effective Date : 2005-05-01

Description : Annuity And Life Income (Trust

Long Description :

Account : 37150

Effective Date : 2005-05-01

Description : Unrestricted

Long Description :

Account : 39000

Effective Date : 2002-08-01

Description : Budget Fund Balance

Long Description : Used with all funds as of FY02-03

Account : 39100

Effective Date : 1900-01-01

Description : Budget Reserves

Long Description :

Account : 39200

Effective Date : 2001-06-01

Description : Fund Balance (199xx)

Long Description :

Account : 39500

Effective Date : 1900-01-01

Description : BUDGET Principal Appropriated

Long Description :

Account : 39600

Effective Date : 1900-01-01

Description : BUDGET Reserves for Renewal

Long Description :

Account : 39700

Effective Date : 2004-02-01

Description : Budget Unexpended Plant

Long Description :

Account : 40000

Effective Date : 2018-05-31

Description : NR Supp Tuition-Budget

Long Description : Non-Resident Supplemental Tuition-Budget

Account : 40001

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Fall

Long Description : Non-Resident Supplemental Tuition Undergraduate-Fall

Account : 40002

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Spring

Long Description : Non-Resident Supplemental Tuition UG-Spring

Account : 40003

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Summer

Long Description : Non-Resident Supplemental Tuition UG-Summer

Account : 40004

Effective Date : 2011-11-01

Description : NR Supp Tuition G Acad-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Fall

Account : 40005

Effective Date : 2011-11-01

Description : NR Supp Tuition G Acad-Spring

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Spring

Account : 40006

Effective Date : 2011-11-01

Description : NR Supp Tuition G Acad-Summer

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Summer

Account : 40007

Effective Date : 2011-11-01

Description : NR Supp Tuition G Prof-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Fall

Account : 40008

Effective Date : 2011-11-01

Description : NR Supp Tuition G Prof-Spring

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Spring

Account : 40009

Effective Date : 2011-11-01

Description : NR Supp Tuition G Prof-Summer

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Summer

Account : 40011

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Cn/Wd-Fall

Long Description : Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Fall

Account : 40012

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Cn/Wd-Sprng

Long Description : Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Spring

Account : 40013

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Cn/Wd-Summr

Long Description : Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Summer

Account : 40014

Effective Date : 2011-11-01

Description : NR Supp Tuit G Acad-Cn/Wd-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw-Fall

Account : 40015

Effective Date : 2011-11-01

Description : NR Supp Tuit G Acad-Cn/Wd-Spr

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw-Spring

Account : 40016

Effective Date : 2011-11-01

Description : NR Supp Tuit G Acad-Cn/Wd-Summ

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw/Summer

Account : 40017

Effective Date : 2011-11-01

Description : NR Supp Tuit G Prof-Cn/Wd-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdrawl-Fall

Account : 40018

Effective Date : 2011-11-01

Description : NR Supp Tuit G Prof-Cn/Wd-Spr

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdraw-Spring

Account : 40019

Effective Date : 2011-11-01

Description : NR Supp Tuit G Prof-Cn/Wd-Summ

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdraw-Summer

Account : 40021

Effective Date : 2011-11-01

Description : NRST UG Part-time Study

Long Description : Non-Resident Supplemental Tuition Undergraduate Part-time Study

Account : 40022

Effective Date : 2011-11-01

Description : NRST G Acad Reduc Adv to Cand

Long Description : Non-Resident Supplemental Tuition Graduate Academic Reduction Advance to Candidacy

Account : 40023

Effective Date : 2011-11-01

Description : NRST G Acad Part-time Study

Long Description : Non-Resident Supplemental Tuition Graduate Part-time Study

Account : 40024

Effective Date : 2011-11-01

Description : NRST G Prof Reduc Adv to Cand

Long Description : Non-Resident Supplemental Tuition Graduate Professional Reduction Advance to Candidacy

Account : 40025

Effective Date : 2011-11-01

Description : NRST G Prof Part-time Study

Long Description : Non-Resident Supplemental Tuition Graduate Professional Part-Time Study

Account : 40026

Effective Date : 2017-07-01

Description : NR Supp Tuition UG

Long Description : NR Supp Tuition UG For Non-Res Supp Tuition - Undergrad, Gross (OP AGC conversion effective07/01/2017)

Account : 40027

Effective Date : 2017-07-01

Description : NR Supp Tuition G Acad

Long Description : Non-Res Supp Tuition - Grad Academic, Gross For OP AGC conversion effective 07/01/2017

Account : 40028

Effective Date : 2017-07-01

Description : NR Supp Tuition G Prof

Long Description : Non-Resident Supp Tuition - Grad Prof, Gross For OP AGC conversion effective 07/01/2017

Account : 40030

Effective Date : 2011-11-01

Description : NRST G Acad CA HS Grads Exmpt

Long Description : Non-Resident Supplemental Tuition Graduate Academic California High School GraduatesExemption

Account : 40031

Effective Date : 2011-11-01

Description : NRST UG Military Dep Exempt

Long Description : Non-Resident Supplemental Tuition Undergraduate Military Dependent Exemption

Account : 40032

Effective Date : 2011-11-01

Description : NRST UG Prev Med Res Prg Exmpt

Long Description : Non-Resident Supplemental Tuition Undergraduate Previous Medical Residency ProgramExemption

Account : 40033

Effective Date : 2011-11-01

Description : NRST UG Atty Defer

Long Description : Non-Resident Supplemental Tuition UG Atty Deferral

Account : 40034

Effective Date : 2011-11-01

Description : NRST UG Law Enforce/Fire Def

Long Description : Non-Resident Supplemental Tuition Undergraduate Law Enforcement/Fire Def

Account : 40035

Effective Date : 2011-11-01

Description : NRST UG CA HS Grads Exempt

Long Description : Non-Resident Supplemental Tuition Undergraduate High School Graduates Exemption

Account : 40036

Effective Date : 2011-11-01

Description : NRST G Acad Military Dep Exemp

Long Description : Non-Resident Supplemental Tuition Graduate Academic Military Dependent Exemption

Account : 40037

Effective Date : 2011-11-01

Description : NRST G Acad Pre Med Res Prg Ex

Long Description : Non-Resident Supplemental Tuition Graduate Academic Previous Medical Residency ProgramExemption

Account : 40038

Effective Date : 2011-11-01

Description : NRST G Acad Atty Deferral

Long Description : Non-Resident Supplemental Tuition Graduate Academic Attorney Deferral

Account : 40039

Effective Date : 2011-11-01

Description : NRST G Acad Law Enforc/Fire De

Long Description : Non-Resident Supplemental Tuition Graduate Academic Law Enforcement/Fire Def

Account : 40040

Effective Date : 2018-05-31

Description : NRST G Prof CA HS Grads Exempt

Long Description : Non-Resident Supplemental Tuition Graduate Professional High School Graduates Exemption

Account : 40046

Effective Date : 2011-11-01

Description : NRST G Prof Military Dep Exemp

Long Description : Non-Resident Supplemental Tuition Graduate Professional Military Dependent Exemption

Account : 40047

Effective Date : 2011-11-01

Description : NRST G Prof Pre Med Res Prg Ex

Long Description : Non-Resident Supplemental Tuition Graduate Professional Previous Medical Res ProgramExemption

Account : 40048

Effective Date : 2011-11-01

Description : NRST G Prof Atty Deferral

Long Description : Non-Resident Supplemental Tuition Graduate Professional Attorney Deferral

Account : 40049

Effective Date : 2011-11-01

Description : NRST G Prof Law Enforc/Fire De

Long Description : Non-Resident Supplemental Tuition Graduate Professional Law Enforc/Fire Def

Account : 40050

Effective Date : 2011-11-01

Description : NRST UG UC Faculty, Spouse/Dep

Long Description : Non-Resident Supplemental Tuition Undergraduate UC Faculty, Spouse/Dependent

Account : 40051

Effective Date : 2011-11-01

Description : NRST G Acad UC Faculty, Spouse

Long Description : Non-Resident Supplemental Tuition Graduate Academic-UC Faculty, Spouse/Dependent

Account : 40052

Effective Date : 2011-11-01

Description : NRST G Prof UC Faculty, Spouse

Long Description : Non-Resident Supplemental Tuition Graduate Professional-UC Faculty, Spouse/Dependent

Account : 40053

Effective Date : 2011-11-01

Description : NRST UG Dep of Emp of Non-CA

Long Description : Non-Resident Supplemental Tuition Undergraduate-Dependent of Employee of Non-CA UC

Account : 40054

Effective Date : 2011-11-01

Description : NRST G Acd Dep of Emp of Non-C

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Dependent of Employee of Non-CA UC

Account : 40055

Effective Date : 2011-11-01

Description : NRST G Prf Dep of Emp of Non-C

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Dependent of Employee of Non-CA UC

Account : 40059

Effective Date : 2016-03-01

Description : Contra Rev NRST Assessment

Long Description : Contra Rev NRST Assessment, for assessment on nonresident supplemental tuition

Account : 40060

Effective Date : 2017-07-01

Description : NRST UG Exempt

Long Description : Non-Res Supp Tuition - Undergrad, Gross For OP AGC conversion effective 07/01/2017

Account : 40061

Effective Date : 2017-07-01

Description : NRST G Acad Exempt

Long Description : Non-Res Supp Tuition - Grad Academic, Gross For OP AGC conversion effective 07/01/2017

Account : 40062

Effective Date : 2017-07-01

Description : NRST G Prof Exempt

Long Description : Non-Resident Supp Tuition - Grad Prof, Gross For OP AGC conversion effective 07/01/2017

Account : 40100

Effective Date : 1900-01-01

Description : Application for Admission-U/G

Long Description :

Account : 40101

Effective Date : 1900-01-01

Description : Application for Admission-GR

Long Description :

Account : 40102

Effective Date : 1900-01-01

Description : Application for Admiss-GR-Law

Long Description :

Account : 40103

Effective Date : 2017-07-01

Description : Application for Admission

Long Description : Application for Admission For UCOP AGC conversion effective 07/01/2017

Account : 40109

Effective Date : 2018-05-31

Description : Application for Admission-Budg

Long Description : Application for Admission-Budg

Account : 40200

Effective Date : 2018-05-31

Description : Student Services Fee Budget

Long Description : Student Services Fee Budget

Account : 40201

Effective Date : 2010-07-01

Description : Student Services Fee-Fall

Long Description : Student Services Fee-Fall

Account : 40202

Effective Date : 2010-07-01

Description : Student Services Fee-Spring

Long Description : Student Services Fee-Spring

Account : 40203

Effective Date : 2010-07-01

Description : Student Services Fee-Summer

Long Description : Student Services Fee-Summer

Account : 40204

Effective Date : 2017-07-01

Description : Student Services Fee

Long Description : Student Services Fee For OP AGC conversion effective 07/01/2017

Account : 40211

Effective Date : 2010-07-01

Description : Student Svcs Fee-Cn/Wd-Fall

Long Description : Student Svcs Fee-Cn/Wd-Fall

Account : 40212

Effective Date : 2010-07-01

Description : Student Svcs Fee-Cn/Wd-Spring

Long Description : Student Svcs Fee-Cn/Wd-Spring

Account : 40213

Effective Date : 2010-07-01

Description : Student Svcs Fee-Cn/Wd-Summer

Long Description : Student Svcs Fee-Cn/Wd-Summer

Account : 40221

Effective Date : 2010-07-01

Description : Student Svcs Fee-Employee Exem

Long Description : Student Svcs Fee-Employee Exempt

Account : 40222

Effective Date : 2010-07-01

Description : Student Svc Fee-High School Ex

Long Description : Student Svc Fee-High School Exempt

Account : 40223

Effective Date : 2010-07-01

Description : Stdnt Svc Fee Military Dpnd Ex

Long Description : Student Services Fee Military Dependent Exempt

Account : 40224

Effective Date : 2010-07-01

Description : Stdnt Svc Fee Prev Med Res Ex

Long Description : Student Services Fee Prev Med Res Prog Exempt

Account : 40225

Effective Date : 2010-07-01

Description : Stdnt Svc Fee Law Enf/Fire Ex

Long Description : Student Services Fee Law Enforce/Fire Exempt

Account : 40226

Effective Date : 2010-07-01

Description : Stdnt Svc Fee GR SHS Exem

Long Description : Stdnt Svc Fee GR SHS Exempt

Account : 40231

Effective Date : 2010-07-01

Description : Stdnt Sv Fee-Health Insur Summ

Long Description : Student Services Fee-Health Insurance Summer

Account : 40241

Effective Date : 2010-07-01

Description : Stdnt Svc Fee-In Absentia-Fall

Long Description : Student Services Fee-In Absentia-Fall. New program in Fall 2004 for registered graduate students

who are physically not in California for a semester. Student eligibility and approval for this program is done by theGraduate Division. The reduced fee is one-half the Student Services Fee, formerly referred to as the UniversityRegistration Fee.

Account : 40242

Effective Date : 2010-07-01

Description : Stdnt Sv Fee-In Absentia-Sprng

Long Description : Student Services Fee-In Absentia-Spring. Account established pursuant to new reduced fee programin Fall 2004 for registered graduate students who are physically not in California for a semester. Student eligibility andapproval for this program is done by the Graduate Division. The reduced fee amount is one-half the Student ServicesFee, formerly referred to as the University Registration Fee.

Account : 40300

Effective Date : 2018-05-31

Description : Tuition Budget

Long Description : Tuition Budget

Account : 40301

Effective Date : 2011-11-01

Description : Tuition-UG-Resident-Fall

Long Description : Tuition-UG-Resident-Fall

Account : 40302

Effective Date : 2011-11-01

Description : Tuition-UG-Resident-Spring

Long Description : Tuition-UG-Resident-Spring

Account : 40303

Effective Date : 2011-11-01

Description : Tuition-UG-Resident-Summer

Long Description : Tuition-UG-Resident-Summer

Account : 40304

Effective Date : 2018-05-31

Description : Tuition-GR-Resident-Fall

Long Description : Tuition-GR-Resident-Fall

Account : 40305

Effective Date : 2011-11-01

Description : Tuition-GR-Resident-Spring

Long Description : Tuition-GR-Resident-Spring

Account : 40306

Effective Date : 2011-11-01

Description : Tuition-GR-Resident-Summer

Long Description : Tuition-GR-Resident-Summer

Account : 40307

Effective Date : 2011-11-01

Description : Tuition-UG/GR Non-resident-Fal

Long Description : Tuition-UG/GR Non-resident-Fall

Account : 40308

Effective Date : 2011-11-01

Description : Tuition-UG/GR Non-resident-Spr

Long Description : Tuition-UG/GR Non-resident-Spring

Account : 40309

Effective Date : 2011-11-01

Description : Tuition-UG/GR Non-resident-Sum

Long Description : Tuition-UG/GR Non-resident-Summer

Account : 40311

Effective Date : 2011-11-01

Description : Tuition-Cn/Wd-Fall

Long Description : Tuition-Cn/Wd-Fall

Account : 40312

Effective Date : 2011-11-01

Description : Tuition-Cn/Wd-Spring

Long Description : Tuition-Cn/Wd-Spring

Account : 40313

Effective Date : 2011-11-01

Description : Tuition-Cn/Wd-Summer

Long Description : Tuition-Cn/Wd-Summer

Account : 40314

Effective Date : 2017-07-01

Description : Tuition-UG

Long Description : Tuition - Undergraduate For OP AGC conversion effective 07/01/2017

Account : 40315

Effective Date : 2017-07-01

Description : Tuition-GR-Acad

Long Description : Tuition - Graduate Academic For OP AGC conversion effective 07/01/2017

Account : 40316

Effective Date : 2017-07-01

Description : Tuition-GR-Prof

Long Description : Tuition - Graduate Professional For OP AGC conversion effective 07/01/2017

Account : 40321

Effective Date : 2011-11-01

Description : Tuition-Part Time Study

Long Description : Tuition-Part Time Study

Account : 40322

Effective Date : 2011-11-01

Description : Tuition-In Absentia-Fall

Long Description : Tuition-In Absentia-Fall established pursuant to a new reduced fee program in Fall 2004 forregistered graduate students who are physically not in California for a semester. Student eligibility and approval for thisprogram is done by the Graduate Division. (Re Law students)

Account : 40323

Effective Date : 2011-11-01

Description : Tuition-In Absentia-Spring

Long Description : Tuition-In Absentia-Spring-established for new reduced fee program for registered graduate studentswho are physically not in California for a semester. Student eligibility and approval for this program is done by theGraduate Division. Re Law students.

Account : 40331

Effective Date : 2011-11-01

Description : Tuition-Employee Exempt

Long Description : Tuition-Employee Exempt

Account : 40332

Effective Date : 2011-11-01

Description : Tuition-High School Exempt

Long Description : Tuition-High School Exempt

Account : 40333

Effective Date : 2011-11-01

Description : Tuition-Military Depend Exempt

Long Description : Tuition-Military Depend Exempt

Account : 40334

Effective Date : 2011-11-01

Description : Tuition-Prev Med Res Prog Ex

Long Description : Tuition-Prev Med Res Prog Exempt

Account : 40335

Effective Date : 2011-11-01

Description : Tuition-Law Enforce/Fire Ex

Long Description : Tuition-Law Enforce/Fire Exempt

Account : 40336

Effective Date : 2011-11-01

Description : Tuition-CA HS Grads Exempt

Long Description : Tuition-CA HS Grads Exempt

Account : 40337

Effective Date : 2011-11-01

Description : Tuition-Attorney Deferral

Long Description : Tuition Exempt - Attorney Deferral

Account : 40339

Effective Date : 2016-03-01

Description : Contra Rev Tuition Assessment

Long Description : Contra Rev Tuition Assessment, for assessment on tuition;

Account : 40340

Effective Date : 2017-07-01

Description : Tuition- UG Exempt

Long Description : Tuition- Undergraduate Exempt. For OP AGC conversion effective 07/01/2017

Account : 40341

Effective Date : 2017-07-01

Description : Tuition- GR Acad Exempt

Long Description : Tuition - Graduate Academic Exempt For OP AGC conversion effective 07/01/2017

Account : 40342

Effective Date : 2017-07-01

Description : Tuition- GR Prof Exempt

Long Description : Tuition- Graduate Professional Exempt For OP AGC conversion effective 07/01/2017

Account : 40401

Effective Date : 2018-05-31

Description : SS Registration and Course Fee

Long Description :

Account : 40402

Effective Date : 1900-01-01

Description : SS Intl Program Service Fees

Long Description :

Account : 40403

Effective Date : 1900-01-01

Description : SS Intl Program Housing Fees

Long Description :

Account : 40404

Effective Date : 2017-07-01

Description : SS Tuition -Non UC

Long Description : Summer Sessions Tuition -Non UC Students (Visiting) For OP AGC conversion effective07/01/2017

Account : 40405

Effective Date : 2017-07-01

Description : SS Tuition UC UG

Long Description : Summer Session Tuition UC Undergrad For OP AGC conversion effective 07/01/2017

Account : 40406

Effective Date : 2003-01-01

Description : SS Haas Base Program Fees

Long Description :

Account : 40407

Effective Date : 2017-07-01

Description : SS Tuition UC GR

Long Description : Records tuition revenues received from Graduate UC matriculated students for summer sessionclasses (For OP AGC conversion effective 7/1/2017)

Account : 40409

Effective Date : 1900-01-01

Description : SS Other Revenue

Long Description :

Account : 40411

Effective Date : 1900-01-01

Description : SS Cancel/Withdrawl

Long Description :

Account : 40412

Effective Date : 2003-01-01

Description : SS Cancel/Withdrawl-U/G

Long Description : SS Cancel/Withdrawl-Undergraduate

Account : 40413

Effective Date : 2003-01-01

Description : SS Cancel/Withdraw-Grad

Long Description : SS Cancel/Withdrawl/Graduate

Account : 40421

Effective Date : 1900-01-01

Description : SS Revenue Exempt

Long Description :

Account : 40422

Effective Date : 2003-01-01

Description : SS Revenue Exempt-U/G

Long Description : SS Revenue Exempt-Undergraduate

Account : 40423

Effective Date : 2003-01-01

Description : SS Revenue Exempt-Grad

Long Description : SS Revenue Exempt-Graduate

Account : 40431

Effective Date : 2003-01-01

Description : SS Waivers

Long Description : Summer Sessions Waivers

Account : 40432

Effective Date : 2003-01-01

Description : SS Waivers-U/G

Long Description : Summer Session Waivers-Undergraduate

Account : 40433

Effective Date : 2003-01-01

Description : SS Waivers-Grad

Long Description : Summer Session Waivers-Graduate

Account : 40441

Effective Date : 2009-12-16

Description : SS Registration Fees-Grad

Long Description : Summer Session Registration Fees-Graduate Note: this account is also used for Summer ServiceSupport Fee for students enrolled in LLM program since Summer 2009.

Account : 40442

Effective Date : 2003-05-21

Description : SS-UC Fee Increase-Grad

Long Description : Summer Session-UC Fee Increase-U/G: One-time fee increase of $182/person for Summer Session2003 for UC (not Visitor) students. This fee is for the whole of Summer Session (not assessed for each session period).One-third of this fee is for financial aid. Intent for the future is to go back to just the course fee for UC students.

Account : 40444

Effective Date : 2003-01-01

Description : SS Course Fees-Grad

Long Description : SS Course Fees-Graduate

Account : 40451

Effective Date : 2003-01-01

Description : SS Registration Fees-U/G

Long Description : Summer Session Registration Fees-Undergraduate

Account : 40452

Effective Date : 2003-05-21

Description : SS UC Fee Increase-U/G

Long Description : Summer Session UC Fee Increase-Undergraduate: One-time fee increase of $160/person forSummer Session 2003 for UC (not Visitor) students. This fee is for the whole of Summer Session (not assessed for eachsession period). One-third of this fee is for financial aid.

Account : 40454

Effective Date : 2003-01-01

Description : SS Course Fees-U/G

Long Description : Summer Session Course Fees-Undergraduate

Account : 40501

Effective Date : 2018-05-31

Description : Campus-Based Fees

Long Description :

Account : 40502

Effective Date : 1900-01-01

Description : Campus-Based Fees-Cn/Wd

Long Description :

Account : 40503

Effective Date : 1900-01-01

Description : Campus-Based Fees-Exempt

Long Description :

Account : 40504

Effective Date : 1900-01-01

Description : Class Pass-Transit Fees

Long Description :

Account : 40505

Effective Date : 1900-01-01

Description : Class Pass-Transit-Cn/Wd

Long Description :

Account : 40506

Effective Date : 1900-01-01

Description : Class Pass-Transit-Exempt

Long Description :

Account : 40507

Effective Date : 2017-07-01

Description : Campus-Based Fees

Long Description : Campus-Based Fees Records voluntary referenda based fees related to specific campus activitiesPACAOS 90.00 - Policies on the Campus Assessment of Voluntary Student Contributions to Student governments andRegistered Campus Organizations Per OP AGC conversion effective 07/01/2017.

Account : 40511

Effective Date : 1900-01-01

Description : Health Insurance-U/G

Long Description :

Account : 40512

Effective Date : 1900-01-01

Description : Health Insurance-GR

Long Description :

Account : 40513

Effective Date : 1900-01-01

Description : Health Insur-U/G-Cn/Wd

Long Description :

Account : 40514

Effective Date : 1900-01-01

Description : Health Insur-GR-Cn/Wd

Long Description :

Account : 40515

Effective Date : 1900-01-01

Description : Health Insur-U/G-Exempt

Long Description :

Account : 40516

Effective Date : 1900-01-01

Description : Health Insur-GR-Exempt

Long Description :

Account : 40517

Effective Date : 1900-01-01

Description : Health Insurance-Other

Long Description :

Account : 40518

Effective Date : 2017-07-01

Description : Health Insurance

Long Description : Health Insurance UCOP Policy: Delegation of Authority 2559 - Delegation of Autority to SetMiscellaneous Student Fees and Deposits, Course Materials and Services Fees, Service Charges, and Summer Sessionand University Extension Fees Per OP AGC conversion effective 07/01/2017.

Account : 40521

Effective Date : 1900-01-01

Description : Special Law/Med School Fees

Long Description :

Account : 40522

Effective Date : 1900-01-01

Description : Special Law/Med Fees Cn/Wd

Long Description :

Account : 40523

Effective Date : 1900-01-01

Description : Special Law/Med Fees Exempt

Long Description :

Account : 40531

Effective Date : 2018-05-31

Description : Prof Degree Supp Tuition

Long Description : Professional Degree Supplemental Tuition

Account : 40532

Effective Date : 2011-11-01

Description : PD Supp Tuition Cn/Wd

Long Description : Professional Degree Supplemental Tuition Cn/Wd

Account : 40533

Effective Date : 2011-11-01

Description : PD Supp Tuition Exempt

Long Description : Professional Degree Supplemental Tuition Exempt

Account : 40534

Effective Date : 2011-11-01

Description : PD Supp Tuition Undist Joint

Long Description : Professional Degree Supplemental Tuition for joint degrees for Law and Business Administration.Currently, GA distributes this fee to Law (5/8) and Bus Admin (3/8). (This account should be used with (fund 20225.)

Account : 40535

Effective Date : 2011-11-01

Description : PD Supp Tuition Und Jint-Cn/Wd

Long Description : Professional Degree Supplemental Tuition Undistributed Joint-Cn/Wd

Account : 40536

Effective Date : 2011-11-01

Description : PD Supp Tuition Prelim Injunct

Long Description : Professional Degree Supplemental Tuition-Preliminary Injunction Reduction-for "waivers" to reducethe professional degree supllemental tuition for certain students.

Account : 40537

Effective Date : 2017-07-01

Description : Prof Degree Supp Tuition

Long Description : Prof Degree Supp Tuition- Records supplemental tuition related to professional degrees. RegentsPolicy 3103 - Policy on Professional Degree Supplemental Tuition Per OP AGC conversion effective 07/01/2017.

Account : 40539

Effective Date : 2015-04-01

Description : Contra Rev PDST Assessment

Long Description : Contra Rev PDST Assessment, for assessment on professional degree supplemental tuition

Account : 40541

Effective Date : 1900-01-01

Description : Campus Svcs Support Fees

Long Description :

Account : 40542

Effective Date : 1900-01-01

Description : Campus Svcs Support-Cn/Wd

Long Description :

Account : 40543

Effective Date : 1900-01-01

Description : Campus Svcs Support-Ex

Long Description :

Account : 40551

Effective Date : 2018-05-31

Description : Self-Supporting Program Fee

Long Description :

Account : 40552

Effective Date : 2000-10-06

Description : Self-Supporting Prog Fee-Cn/Wd

Long Description :

Account : 40553

Effective Date : 2000-10-06

Description : Self-Support Prog Fee-Exempt

Long Description :

Account : 40554

Effective Date : 2007-11-01

Description : Self-Supporting Prgrm App Fees

Long Description : Application fees for self-supporting degree programs. Requested by Kevin Argys at Haas.

Account : 40555

Effective Date : 2017-07-01

Description : Self-Supporting Program Fee

Long Description : Self-Supporting Program Fee For OP AGC conversion effective 07/01/2017

Account : 40559

Effective Date : 2010-11-01

Description : Contra Rev SSDP Camp Svcs Supp

Long Description : Contra revenue account for assessing a percentage of self-supporting degree program (SSDP) feerevenues for central campus services provided to self-supporting degree programs.

Account : 40561

Effective Date : 2018-05-31

Description : Course Materials Fees

Long Description :

Account : 40562

Effective Date : 1900-01-01

Description : Instructional Materials-Law

Long Description :

Account : 40563

Effective Date : 2017-07-01

Description : Course/Instructional Materials

Long Description : Course/Instructional Materials-Records fees charged on top of tuition to cover cost of materials andservices related to specific courses Per OP AGC conversion effective 07/01/2017.

Account : 40581

Effective Date : 2005-06-02

Description : Health Service Fee

Long Description : The Student Health Service Fee is to improve student access to high quality, on-campus medical andmental health care. This account is for the 2/3 of the fee allocated to UHS (1/3 of the fee is return-to-aid allocated toFinancial Aid Office).

Account : 40582

Effective Date : 2005-06-01

Description : Health Service Fee-U/G-Cn/Wd

Long Description : The Student Health Service Fee is to improve student access to improve student access to highquality, on-campus medical and mental health care. This account is used for cancellations and withdraws.

Account : 40584

Effective Date : 2005-06-01

Description : Health Service Fee-GR

Long Description : The Student Health Service Fee is to improve student access to improve student access to highquality, on-campus medical and mental health care.

Account : 40585

Effective Date : 2005-06-01

Description : Health Service Fee-GR-Cn/Wd

Long Description : The Student Health Service Fee is to improve student access to high quality, on-campus medical andmental health care. This account is used for cancellations and withdraws.

Account : 40591

Effective Date : 2018-05-31

Description : Ph.D. In-Candidacy Fees

Long Description :

Account : 40592

Effective Date : 1900-01-01

Description : Graduate Filing Fee

Long Description :

Account : 40593

Effective Date : 1900-01-01

Description : Continuing Education Fees

Long Description :

Account : 40594

Effective Date : 2018-05-31

Description : Supplemental Application Fees

Long Description : Supplemental Application Fees, including supplemental application for admission and supplementalreinstatement fees, are not centrally charged fees and to be retained by the campus.

Account : 40596

Effective Date : 2017-07-01

Description : Other Student Fees

Long Description : Other Student Fees UCOP Policy: Delegation of Authority 2559 - Delegation of Autority to SetMiscellaneous Student Fees and Deposits, Course Materials and Services Fees, Service Charges, and Summer Sessionand University Extension Fees Per OP AGC conversion effective 07/01/2017.

Account : 40599

Effective Date : 2018-05-31

Description : Other Student Fees

Long Description : Other Student Fees - originally established to capture Haas Summer BASE Fees (which "belong" toHaas directly and not Summer Sessions). BASE is a special high-fee non-degree summer program.

Account : 40600

Effective Date : 2000-07-03

Description : Library Privileges

Long Description :

Account : 40601

Effective Date : 1900-01-01

Description : Candidacy for Doctors Degree

Long Description :

Account : 40602

Effective Date : 2001-07-01

Description : Library Privileges

Long Description : Library Privileges are recorded in this account with fund 19900

Account : 40603

Effective Date : 1900-01-01

Description : Add/Drop Fee

Long Description :

Account : 40604

Effective Date : 1900-01-01

Description : Gymnasium Fines

Long Description :

Account : 40605

Effective Date : 1900-01-01

Description : Late Enrollment Fee

Long Description :

Account : 40606

Effective Date : 1900-01-01

Description : Late Registration Fee

Long Description :

Account : 40607

Effective Date : 2018-01-31

Description : Library Fines

Long Description :

Account : 40608

Effective Date : 1900-01-01

Description : Reinstatement Fees

Long Description :

Account : 40609

Effective Date : 1900-01-01

Description : Special Examination Fees

Long Description :

Account : 40610

Effective Date : 2002-05-01

Description : Forfeited SIR Fees

Long Description : Statement of Intent to Register (SIR) fee ($100 per new UG students) is a non-refundable fee that isforfeited to OP (fund 19900) if the student does not register at UCB.

Account : 40701

Effective Date : 1900-01-01

Description : UNEX Course Fees

Long Description :

Account : 40702

Effective Date : 1900-01-01

Description : UNEX-Concurrent Course Fees

Long Description :

Account : 40703

Effective Date : 1900-01-01

Description : UNEX Indpndnt Study Fees

Long Description :

Account : 40704

Effective Date : 1900-01-01

Description : UNEX-Parking Revenue

Long Description :

Account : 40705

Effective Date : 1900-01-01

Description : UNEX-Other Revenue

Long Description :

Account : 40706

Effective Date : 2017-07-01

Description : UNEX Revenue

Long Description : UNEX Revenue

Account : 40708

Effective Date : 2006-06-01

Description : Contra Rev AFC-Uni Extension

Long Description : Contra Revenue AFC-University Extension Revenues

Account : 40709

Effective Date : 2003-12-01

Description : UNEX-Other Unallocated Revenue

Long Description : UNEX-Other Unallocated Revenue is for deposits of cash receipts and allocation of cash receipts to

other revenue accounts. This account is cleared periodically and should have zero balance at fiscal year end.

Account : 40800

Effective Date : 2001-07-01

Description : Contra Stdt Tuition & Fees-SFA

Long Description :

Account : 40801

Effective Date : 2017-07-01

Description : Contra Stdt Tuit & Fees UG-SFA

Long Description : Contra Student Tuition & Fees - Financial Aid and Scholarships - Undergraduate For OP AGCconversion effective 07/01/2017

Account : 40802

Effective Date : 2017-07-01

Description : Contra Stdt Tuit & Fees GR-SFA

Long Description : Contra Student Tuition & Fees - Financial Aid and Scholarships - Graduate For OP AGC conversioneffective 07/01/2017

Account : 40890

Effective Date : 2006-05-01

Description : Tuition & Fees - Contra - BD

Long Description : Contra revenue account for bad debt associated with student tuition and fee revenue pursuant toGASB 34; accounting procedure changed by OP in FY 2006.

Account : 41010

Effective Date : 1900-01-01

Description : State General Support

Long Description :

Account : 41100

Effective Date : 1900-01-01

Description : Deferred Maintenance

Long Description :

Account : 41101

Effective Date : 1900-01-01

Description : Student Financial Aid

Long Description :

Account : 41102

Effective Date : 1900-01-01

Description : Lease Purchases

Long Description :

Account : 41109

Effective Date : 1900-01-01

Description : Other State Specific Support

Long Description :

Account : 41110

Effective Date : 1900-01-01

Description : Lottery Funds

Long Description :

Account : 41119

Effective Date : 1900-01-01

Description : Other State Special Funds

Long Description :

Account : 41200

Effective Date : 1900-01-01

Description : State Agencies

Long Description :

Account : 41290

Effective Date : 2006-05-01

Description : State - G & C - Contra - BD

Long Description : Contra revenue account for bad debt associated with state grant and contract revenue pursuant toGASB 34; accounting procedure changed by OP in FY 2006.

Account : 42000

Effective Date : 1900-01-01

Description : U.S. Government Appropriations

Long Description :

Account : 42090

Effective Date : 2006-05-01

Description : Federal Approp - Contra - BD

Long Description : Contra revenue account for bad debt associated with federal appropriation revenue pursuant toGASB 34; accounting procedure changed by OP in FY 2006.

Account : 42100

Effective Date : 2016-06-02

Description : U.S. Government Grants

Long Description :

Account : 42190

Effective Date : 2006-05-01

Description : Federal Grants - Contra - BD

Long Description : Contra revenue account for bad debt associated with federal grant revenue pursuant to GASB 34;accounting procedure changed by OP in FY 2006.

Account : 42200

Effective Date : 2015-06-01

Description : U.S. Government Contracts

Long Description :

Account : 42290

Effective Date : 2006-05-01

Description : Federal Contracts - Contra-BD

Long Description : Contra revenue account for bad debt associated with federal contract revenue pursuant to GASB 34;accounting procedure changed by OP in FY 2006.

Account : 42300

Effective Date : 2001-07-01

Description : US Govt Federal Capital Contri

Long Description :

Account : 42400

Effective Date : 2001-07-01

Description : Federal Loans Received

Long Description :

Account : 43100

Effective Date : 1900-01-01

Description : Local Govt Contracts & Grants

Long Description :

Account : 43190

Effective Date : 2006-05-01

Description : Local Gov G & C - Contra - BD

Long Description : Contra revenue account for bad debt associated with local government grant and contract revenuepursuant to GASB 34; accounting procedure changed by OP in FY 2006.

Account : 44000

Effective Date : 1900-01-01

Description : Private Gifts-Unrestricted

Long Description :

Account : 44001

Effective Date : 2012-07-01

Description : UCBF Donation - Unrestricted

Long Description : UCBF Donation - Unrestricted

Account : 44002

Effective Date : 2012-07-01

Description : UCBF Endow Income - Unrestrict

Long Description : UCBF Endow Income - Unrestrict

Account : 44003

Effective Date : 2012-07-01

Description : UCBF Other - Unrestricted

Long Description : UCBF Other - Unrestricted

Account : 44004

Effective Date : 2012-07-01

Description : Gift Fee Assess - Unrestricted

Long Description : Gift Fee Assess - Unrestricted

Account : 44010

Effective Date : 1900-01-01

Description : Private Gifts-Restricted

Long Description :

Account : 44011

Effective Date : 2008-03-01

Description : Private Gifts-Pledges

Long Description : Private Gifts-Pledges for current use, previously recorded in account 44010-Private Gifts-Restricted

Account : 44012

Effective Date : 2012-07-01

Description : UCBF Donation - Restricted

Long Description : UCBF Donation - Restricted

Account : 44013

Effective Date : 2012-07-01

Description : UCBF Endow Income - Restricted

Long Description : UCBF Endow Income - Restricted

Account : 44014

Effective Date : 2012-07-01

Description : UCBF Other - Restricted

Long Description : UCBF Other - Restricted

Account : 44015

Effective Date : 2012-07-01

Description : Gift Fee Assess - Restricted

Long Description : Gift Fee Assess - Restricted

Account : 44020

Effective Date : 2001-05-01

Description : Private Gifts-Uncollectible

Long Description :

Account : 44030

Effective Date : 2001-05-01

Description : Priv Gifts-Discount on Pledges

Long Description :

Account : 44090

Effective Date : 2005-05-01

Description : Contribution

Long Description :

Account : 44091

Effective Date : 2005-06-01

Description : UCB FDN Revenue

Long Description : NEED TO CONFIRM WITH LOIS - REVISE NAME

Account : 44092

Effective Date : 2005-06-01

Description : UCB FDN Revenue 2

Long Description : NEED TO CONFIRM ACCOUNT WITH LOIS - REVISE NAME.

Account : 44093

Effective Date : 2005-05-01

Description : Transfers (Principal)

Long Description :

Account : 44094

Effective Date : 2006-06-01

Description : Transfer - Makeup Payout

Long Description :

Account : 44095

Effective Date : 2008-06-01

Description : Gifts Immed Invested in GEP

Long Description : Gifts Immediately Invested in GEP for gifts that are exempted from six-month-hold in STIP accountand are immediately invested in GEP.

Account : 44100

Effective Date : 2018-05-01

Description : Private Grants

Long Description :

Account : 44190

Effective Date : 2006-05-01

Description : Private Grants - Contra - BD

Long Description : Contra revenue account for bad debt associated with private grant revenue pursuant to GASB 34;accounting procedure changed by OP in FY 2006.

Account : 44200

Effective Date : 1900-01-01

Description : Private Contracts

Long Description :

Account : 44290

Effective Date : 2006-05-01

Description : Private Contract - Contra - BD

Long Description : Contra revenue account for bad debt associated with private contract revenue pursuant to GASB 34;accounting procedure changed by OP in FY 2006.

Account : 45000

Effective Date : 2014-04-02

Description : C&G Direct Cost Revenue

Long Description :

Account : 45010

Effective Date : 2014-04-01

Description : C&G Indirect Cost Revenue

Long Description : C&G Indirect Cost Revenue

Account : 45050

Effective Date : 2014-04-01

Description : C&G Program Revenue

Long Description : C&G Program Revenue

Account : 45100

Effective Date : 2014-04-01

Description : Contract & Grants-Contra-BD

Long Description : Contract & Grants-Contra-BD

Account : 45990

Effective Date : 2014-04-01

Description : C&G Intercampus Subaward Rev

Long Description : C&G Intercampus Subaward Rev

Account : 45991

Effective Date : 2014-04-01

Description : C&G Intrcmps Sbwrd Dir-Contra

Long Description : C&G Intrcmps Sbwrd Dir-Contra

Account : 45992

Effective Date : 2014-01-01

Description : C&G Intrcmps Subaward Indirect

Long Description : C&G Intrcmps Subaward Indirect

Account : 45993

Effective Date : 2014-04-01

Description : C&G Intrcmps Sbwrd Ind-Contra

Long Description : C&G Intrcmps Sbwrd Ind-Contra

Account : 46010

Effective Date : 1900-01-01

Description : Publication Sales

Long Description :

Account : 46020

Effective Date : 1900-01-01

Description : Sale of Merchandise-UC-Related

Long Description :

Account : 46021

Effective Date : 2002-04-01

Description : Sale of Timber

Long Description : Account set up at the request of DANR-Center for Forestry

Account : 46030

Effective Date : 1900-01-01

Description : Sale of Lab Materials

Long Description :

Account : 46040

Effective Date : 1900-01-01

Description : Ticket Sales-Educational Activ

Long Description :

Account : 46050

Effective Date : 2000-07-12

Description : Workshop/Seminar/Conf Fees

Long Description :

Account : 46060

Effective Date : 1900-01-01

Description : Research/Curatorial Services

Long Description :

Account : 46070

Effective Date : 1900-01-01

Description : Analytical/Testing Services

Long Description :

Account : 46080

Effective Date : 1900-01-01

Description : Library Services

Long Description :

Account : 46090

Effective Date : 1900-01-01

Description : Clinic Medical Services

Long Description : Clinic medical services primarily at the Optometry clinics and the Psychology clinic.

Account : 46100

Effective Date : 1900-01-01

Description : Child Care Services

Long Description :

Account : 46110

Effective Date : 1900-01-01

Description : Royalties/License Fees

Long Description :

Account : 46120

Effective Date : 1900-01-01

Description : Rental of Real Prop-Educ Activ

Long Description :

Account : 46130

Effective Date : 2011-07-01

Description : Document Management Fee

Long Description : Document Management Fee, approved by Chancellor Birgeneau effective Fall 2011, to consolidateseleven different transaction fees into a single, one-time fee.

Account : 46140

Effective Date : 1900-01-01

Description : Career Services

Long Description :

Account : 46150

Effective Date : 2000-07-12

Description : Library Privileges

Long Description :

Account : 46160

Effective Date : 2007-10-01

Description : Experiential Learning Prog Fee

Long Description : Fees collected from non-University organizations in payment for services performed by Universitystudents as part of course and/or degree offerings.

Account : 46161

Effective Date : 2013-07-01

Description : Affiliation Fees

Long Description : Affiliation Fees include fees paid by affiliated entities such as the Center for Executive Education(CEE).

Account : 46198

Effective Date : 2002-03-25

Description : **Account Error**

Long Description : This value was entered on a journal that was force posted, therefore the entry appears on the ledgertable although the account number was mistyped and never existed prior to the journal entry.

Account : 46600

Effective Date : 2020-02-01

Description : CMA Revenue

Long Description : California Model Agreement educational related service and activities with the state of CA agenciesincluding research, training, or public service performed by UCB. This revenue account is exempt from AdministrativeFull Costing (AFC) assessment.

Account : 46899

Effective Date : 2006-06-01

Description : Contra Rev AFC-Edu Activities

Long Description : Contra Revenue AFC-Educational Activities

Account : 46900

Effective Date : 2001-07-01

Description : Sales & Svcs-Ed Activity-Contr

Long Description :

Account : 46990

Effective Date : 2006-05-01

Description : Edu Activity - Contra - BD

Long Description : Contra revenue account for bad debt associated with sales and services of educational activityrevenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.

Account : 46999

Effective Date : 1900-01-01

Description : Misc Sls & Svcs of Educ Activ

Long Description :

Account : 47000

Effective Date : 1900-01-01

Description : Residence Fees

Long Description :

Account : 47010

Effective Date : 1900-01-01

Description : Food Sales/Services

Long Description :

Account : 47020

Effective Date : 2021-01-20

Description : Telecomm Svcs to Students

Long Description : Telecommunication services to residence halls. This account is for activities of fun 70900 -

Telecomm Res Hall Serv.

Account : 47030

Effective Date : 1900-01-01

Description : Books/Merchandise Sales

Long Description :

Account : 47040

Effective Date : 2010-05-01

Description : Ticket Sales-Auxiliary Activit

Long Description : Ticket Sales-Auxiliary Activities

Account : 47041

Effective Date : 2010-06-01

Description : ESP Benefit Revenue

Long Description : Revenue from the ESP program to support IA operations

Account : 47050

Effective Date : 1900-01-01

Description : Entry Fees

Long Description :

Account : 47060

Effective Date : 1900-01-01

Description : Revenue-Sharing Revenues

Long Description :

Account : 47061

Effective Date : 2010-03-01

Description : Off-Site Game Rev (Guarantees)

Long Description : Guaranteed revenue from other institutions for IA teams competing off-site

Account : 47070

Effective Date : 2010-05-01

Description : Media Revenues-Auxiliary Activ

Long Description : Media Revenues-Auxiliary Activities

Account : 47080

Effective Date : 1900-01-01

Description : Advertising Revenues

Long Description :

Account : 47090

Effective Date : 1900-01-01

Description : Other Marketing Revenues

Long Description :

Account : 47100

Effective Date : 1900-01-01

Description : Camp Fees

Long Description :

Account : 47105

Effective Date : 2010-03-01

Description : Third Party Supp Compen Reimb

Long Description : Compensation sponsorship income provided by third party sponsorships to fund supplementalpayments to coaches that are contractually guaranteed by the institution but not included on the institutionÂ’s W-2 (e.g.,car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance,compensation from camps, radio income, television income, and shoe and apparel income).

Account : 47110

Effective Date : 1900-01-01

Description : Parking Revenues-UC Related

Long Description :

Account : 47120

Effective Date : 1900-01-01

Description : Parking Revenues-General Publi

Long Description :

Account : 47130

Effective Date : 1900-01-01

Description : Special Event Fees

Long Description :

Account : 47140

Effective Date : 1900-01-01

Description : Residential Program Fees

Long Description :

Account : 47150

Effective Date : 2000-12-05

Description : Sls/Svcs of Aux Enter Contra

Long Description : To be used for direct reductions of auxiliary enterprise revenues. Included are game guarantees paidby Intercollegiate Athletics to other schools.

Account : 47900

Effective Date : 1900-01-01

Description : Rental of Real Property-Aux

Long Description :

Account : 47910

Effective Date : 2001-07-01

Description : Sales & Svcs of Aux Enter-Cont

Long Description :

Account : 47920

Effective Date : 2006-06-01

Description : Contra Rev AFC-Aux Enterprises

Long Description : Contra Revenue AFC-Auxiliary Enterprises

Account : 47980

Effective Date : 2001-10-23

Description : Sls/Svcs Auxil-Contra-Finl Aid

Long Description : Contra revenue account for scholarship allowance amounts (pursuant to GASB 34 and IRM 151).

Account : 47990

Effective Date : 2006-05-01

Description : Auxiliary Ent - Contra - BD

Long Description : Contra revenue account for bad debt associated with auxiliary enterprises revenue pursuant to GASB34; accounting procedure changed by OP in FY 2006.

Account : 47999

Effective Date : 1900-01-01

Description : Misc Sls & Svcs of Auxiliary

Long Description :

Account : 48010

Effective Date : 1900-01-01

Description : Computer Sales/Services

Long Description :

Account : 48020

Effective Date : 2001-07-01

Description : Telecommunications & Data Svcs

Long Description :

Account : 48030

Effective Date : 1900-01-01

Description : Printing Services

Long Description :

Account : 48040

Effective Date : 1900-01-01

Description : Photocopying Services

Long Description :

Account : 48050

Effective Date : 1900-01-01

Description : Mail Services

Long Description :

Account : 48098

Effective Date : 2006-06-01

Description : Contra Rev AFC-Svc Enterprises

Long Description : Contra Revenue AFC-Service Enterprises

Account : 48099

Effective Date : 1900-01-01

Description : Misc Sls/Svcs of Service Enter

Long Description :

Account : 48100

Effective Date : 1900-01-01

Description : Rental of Real Property-Misc

Long Description :

Account : 48101

Effective Date : 1900-01-01

Description : Rental of Equipment-Non-UC

Long Description :

Account : 48102

Effective Date : 2016-06-01

Description : Sale of Equipment-Non-UC

Long Description :

Account : 48103

Effective Date : 2004-01-01

Description : RS-Memberships-UC-Related

Long Description : Recreational Sports - UC related faculty/staff/alumni memberships.

Account : 48104

Effective Date : 2004-01-01

Description : RS-Memberships-Non-UC-Related

Long Description : Recreational Sports - Non-UC related memberships.

Account : 48105

Effective Date : 1900-01-01

Description : Fines & Forfeitures

Long Description :

Account : 48106

Effective Date : 1900-01-01

Description : Workstudy Revenues

Long Description :

Account : 48107

Effective Date : 1900-01-01

Description : Utilities Revenues

Long Description :

Account : 48108

Effective Date : 1900-01-01

Description : New Student Orientation Revenu

Long Description :

Account : 48109

Effective Date : 1900-01-01

Description : Trademark Revenues

Long Description :

Account : 48110

Effective Date : 1900-01-01

Description : Sale of Comml Advertising

Long Description :

Account : 48111

Effective Date : 1900-01-01

Description : Sale of Merchandise-Non-UC

Long Description :

Account : 48112

Effective Date : 1900-01-01

Description : Sale of Entertainment Booklets

Long Description :

Account : 48113

Effective Date : 1900-01-01

Description : Accounts Receivable Revenues

Long Description :

Account : 48114

Effective Date : 1900-01-01

Description : Filming Fees

Long Description :

Account : 48115

Effective Date : 2004-01-01

Description : RS-Swim/Day Pass Fees

Long Description : Recreational Sports - Swim/Day pass fees.

Account : 48117

Effective Date : 1900-01-01

Description : Interest/Investment Income

Long Description :

Account : 48118

Effective Date : 1900-01-01

Description : Forfeited Admissions Deposits

Long Description :

Account : 48119

Effective Date : 1900-01-01

Description : Non-educ Research Services

Long Description :

Account : 48120

Effective Date : 2000-07-03

Description : Child Care Services

Long Description :

Account : 48121

Effective Date : 1900-01-01

Description : Transportation Planning

Long Description :

Account : 48122

Effective Date : 2001-03-16

Description : Cash Dep Sys Rev Adj-Ovr/Short

Long Description : Account to be used for adjustments for overages or shortages resulting from cash deposits. Theoverage or shortage amount will be credited or charged against account 48122 and a fund-ORG specified by adepartment. The department must transfer the overage or shortage to the appropriate account.

Account : 48122

Effective Date : 2005-06-01

Description : Cash Dep Sys Rev Adj-Ovr/Short

Long Description : Account to be used for adjustments for overages or shortages resulting from cash deposits. Theoverage or shortage amount will be credited or charged against account 48122 and a fund-ORG specified by adepartment. The department must transfer the overage or shortage to the appropriate account.

Account : 48123

Effective Date : 2001-03-23

Description : Proceeds sale captlzed assets

Long Description : Proceeds from sale of capitalized assets - account group code 20831

Account : 48124

Effective Date : 2001-03-23

Description : Gains/losses disposl cap asset

Long Description : Gains and losses on disposal of capitalized assets - account group code 20841

Account : 48125

Effective Date : 2001-12-18

Description : Admin Cost Allowance

Long Description : Administative cost allowance from administering the Federal Pell Grant, the William D. FordFederal Direct Loan programs and campus based programs.

Account : 48126

Effective Date : 2002-02-01

Description : Student Health Services

Long Description : Includes revenues from UHS for various health services (most provided to students but some smallportion may be to other clients, i.e., staff, faculty).

Account : 48127

Effective Date : 2002-03-14

Description : Work Study Revenue-Surcharge

Long Description : Separate revenue account for Work Study program surcharge. This is to distinguish from the WorkStudy revenue that is a reimbursement of the payroll expense.

Account : 48128

Effective Date : 2004-01-01

Description : RS-Student Memberships

Long Description : Recreational Sports - UC Student Semester Memberships.

Account : 48129

Effective Date : 2004-01-01

Description : RS-Non-Edu Class/Course Fees

Long Description : Recreational Sports - Non-educational class/course fees for CalFit, Cal Adventures.

Account : 48130

Effective Date : 2004-01-01

Description : RS-Tournament Entry Fees

Long Description : Recreational Sports - Tournament entry fees for Sports Clubs & Martial Arts, Golden BearGymnastics meets fees.

Account : 48131

Effective Date : 2004-01-01

Description : RS-Sports Club Dues

Long Description : Recreational Sports- Dues for Golden Bear Gymnastics, Martial Arts, and Sports Clubs.

Account : 48132

Effective Date : 2004-01-01

Description : RS-Camp Enrollment Fees

Long Description : Recreational Sports - Strawberry Canyon camp enrollment fees.

Account : 48133

Effective Date : 2004-01-01

Description : RS-Retail Food Sales

Long Description : Recreational Sports - RSF Pro Shop retail food sales and Strawberry Canyon vending machine sales.

Account : 48134

Effective Date : 2004-08-01

Description : Misc Cash Adj-Over/Short

Long Description :

Account : 48135

Effective Date : 2005-01-01

Description : Convenience Fee

Long Description : Convenience Fee for payments made through e-Bill and collected by Sallie Mae. $0.50 pertransaction. Requested by Billing & Payment Services.

Account : 48136

Effective Date : 2005-01-28

Description : bluCard Incentive

Long Description : bluCard Incentive -- This incentive is earned from the credit card issuer primarily based on theoverall University volume and the timeliness with which payments are made for expenses

Account : 48137

Effective Date : 2015-04-01

Description : Incentive Fee

Long Description : Incentive Fee account is used for incentives received from vendors, including the incentives from theInbound Freight program.

Account : 48140

Effective Date : 2010-05-01

Description : Ticket Sales–Other

Long Description : Ticket Sales–Other (Non-Auxiliary Activities)

Account : 48141

Effective Date : 2010-06-01

Description : Media Rev & Rev Sharing-Other

Long Description : Media Rev & Rev Sharing-Other (Non-Auxiliary Activities)

Account : 48142

Effective Date : 2010-05-01

Description : Sponsorships-Other

Long Description : Sponsorships–Other (Non-Auxiliary Activities)

Account : 48170

Effective Date : 2006-06-01

Description : Contra Rev AFC-Other Srcs-Othr

Long Description : Contra Revenue AFC-Other Sources-Other

Account : 48180

Effective Date : 2005-04-01

Description : Insur Recovery, CY Cap Assets

Long Description : Insurance recoveries, current year capital assets

Account : 48182

Effective Date : 2009-03-01

Description : Pollution Remedi Rcvry-PY Cost

Long Description : Pollution Remediation Cost Recovery-Prior Year Cost (GASB 49, AGC 208460, to be activatedwhen the account is needed)

Account : 48190

Effective Date : 2001-07-01

Description : Other Sources-Other-Contra

Long Description :

Account : 48194

Effective Date : 2006-05-01

Description : Other Sources - Contra - BD

Long Description : Contra revenue account for bad debt associated with Other Sources revenue pursuant to GASB 34;accounting procedure changed by OP in FY 2006.

Account : 48195

Effective Date : 2001-10-23

Description : Other Scrcs-Othr-Cntr-Finl Aid

Long Description : Contra revenue account for scholarship allowance amounts pursuant to GASB 34 and IRM 151.

Account : 48197

Effective Date : 2002-07-01

Description : Misc General Fund Revenues

Long Description :

Account : 48198

Effective Date : 1900-01-01

Description : Miscellaneous Revenues

Long Description :

Account : 48198

Effective Date : 2005-05-01

Description : Miscellaneous Revenues

Long Description :

Account : 48200

Effective Date : 2001-07-01

Description : Interest on Notes

Long Description :

Account : 48210

Effective Date : 2001-07-01

Description : Recovery of Notes Written Off

Long Description :

Account : 48220

Effective Date : 2001-07-01

Description : Recov of NDEA Teaching Svc Cnl

Long Description :

Account : 48230

Effective Date : 2001-07-01

Description : Late Charges-Student Loans

Long Description :

Account : 48800

Effective Date : 2001-07-01

Description : Other Sources-Svc Ent-Contra

Long Description : Other Sources-Service Enterprises-Contra

Account : 48999

Effective Date : 1900-01-01

Description : Misc Sls/Svcs of Service Enter

Long Description :

Account : 49000

Effective Date : 2004-06-01

Description : Spec State Approp-Cap Financin

Long Description : Special State Appropriations-Capital Financing/Lease Purchase Payments

Account : 49010

Effective Date : 2004-06-01

Description : Spec State Appr-Cap Fin-Def M

Long Description : Special State Appropriations-Capital Financing-Deferred Maintenance

Account : 49030

Effective Date : 2010-03-01

Description : Fd Approp-Build American Bonds

Long Description : Federal Financing Appropriations - Build America Bonds Subsidy, a program establishedauthorizing state and local governments to issue Build America Bonds, as part of the American Recovery andReinvestment Act of 2009 (ARRA). The ARRA provided for a Federal subsidy to cover a portion of the interest cost ofthese Bonds.

Account : 49070

Effective Date : 2010-03-01

Description : Fd Approp-Build American Bonds

Long Description : Federal Financing Appropriations - Build America Bonds Subsidy, a program establishedauthorizing state and local governments to issue Build America Bonds, as part of the American Recovery andReinvestment Act of 2009 (ARRA). The ARRA provided for a Federal subsidy to cover a portion of the interest cost ofthese Bonds.

Account : 49080

Effective Date : 2010-06-01

Description : Federal Pell Grants

Long Description : Federal Pell Grants established per UCOP's request on July12, 2010, regarding Federal Pell GrantRevenue Reporting Change

Account : 49100

Effective Date : 2001-07-01

Description : Gain/Loss on Sale of Investmt

Long Description :

Account : 49100

Effective Date : 2005-05-01

Description : Gain Or Loss On Sale Of Invest

Long Description :

Account : 49105

Effective Date : 2006-06-01

Description : Gain Or Loss On Stock Gifts

Long Description : Gain Or Loss On Stock Gifts

Account : 49110

Effective Date : 2005-05-01

Description : Revaluation - Market Price

Long Description :

Account : 49200

Effective Date : 2001-07-01

Description : Investment Income-Other

Long Description :

Account : 49201

Effective Date : 2005-06-01

Description : Invest Inc-SPWB Capital Leases

Long Description : Investment Income - SPWB Capital Leases

Account : 49202

Effective Date : 2008-01-01

Description : Cap Inv Income-SPWB Cap Leases

Long Description : Capitalized Investment Income-SPWB Capital Leases

Account : 49210

Effective Date : 2001-07-01

Description : STIP Investment Income

Long Description :

Account : 49210

Effective Date : 2005-05-01

Description : Stip Investment Income

Long Description :

Account : 49211

Effective Date : 2008-01-01

Description : Cap Investment Income-STIP

Long Description : Capitalized Investment Income-STIP; OP TC 1303

Account : 49213

Effective Date : 2008-01-01

Description : Cap Investment Income-Other

Long Description : Capitalized Investment Income-Other; OP's TC 1302

Account : 49214

Effective Date : 2008-09-01

Description : TRIP Investment Income

Long Description : TRIP Investment Income account is for distributed or reinvested income from the Total ReturnInvestment Pool (TRIP), an alternative to the existing STIP program for achieving higher investment returns with alonger term horizon.

Account : 49219

Effective Date : 2011-09-01

Description : STIP Income Distribution

Long Description : STIP Income Distribution is for the campus' STIP income and charge distribution.

Account : 49290

Effective Date : 2005-05-01

Description : Rev - Non - Endowed Interest

Long Description :

Account : 49291

Effective Date : 2014-02-01

Description : Net Endowed Interest - GEP

Long Description :

Account : 49292

Effective Date : 2005-05-01

Description : Rev-Endowed Other-Separate

Long Description :

Account : 49293

Effective Date : 2005-05-01

Description : Transfers (Income)

Long Description :

Account : 49294

Effective Date : 2006-06-01

Description : Transfer - Makeup Payout

Long Description :

Account : 49300

Effective Date : 2001-07-01

Description : Proceeds fr Sale of Cap Assets

Long Description :

Account : 49308

Effective Date : 2009-04-01

Description : Disp-C/A-Orig Cst-Lib Rare Bks

Long Description : Disposal of Capital Assets-Original Cost-Library Rare Books & Rare Book Collections, TC 2417

Account : 49309

Effective Date : 2008-08-01

Description : Disp-Cap Assets-Orig Cost-Lib

Long Description : Disposal of Capital Assets-Original Cost-Library Materials & Collections-Campus

Account : 49310

Effective Date : 2001-07-01

Description : Disp-Cap Assets-Orig Cost-RE

Long Description :

Account : 49311

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Building

Long Description : Disposal of Capital Assets-Original Cost-Building

Account : 49312

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Fxd Equipmt

Long Description : Disposal of Capital Assets-Original cost-Fixed Equipment

Account : 49313

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Gen Imprvmt

Long Description : Disposal of Capital Assets-Original Cost-General Improvement

Account : 49314

Effective Date : 2001-12-01

Description : Disp C/A-OrigCost-Software > 10M

Long Description : Disposal of Capital Assets-Original Cost-Software > 10M

Account : 49315

Effective Date : 2001-12-01

Description : Disp C/A-OrigCost-Software < 10M

Long Description : Disposal of Capital Assets-Original Cost-Software < 10M

Account : 49316

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Equipment

Long Description : Disposal of Capital Assets-Original Cost-Equipment

Account : 49317

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Intangibles

Long Description : Disposal of Capital Assets-Original Cost-Intangibles

Account : 49318

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Infrastruct

Long Description : Disposal of Capital Assets-Original Cost-Infrastructure

Account : 49319

Effective Date : 2001-12-01

Description : Disp C/A-OrigCost-Spec Collect

Long Description : Disposal of Capital Assets-Original Cost-Special Collections

Account : 49320

Effective Date : 2001-07-01

Description : Disposal-Cap/Assets-Accum Dep

Long Description :

Account : 49321

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Building

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Building

Account : 49323

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Gen Improvemt

Long Description : Disposal of Capital Assets-Accumulated Depreciation-General Improvement

Account : 49324

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Software > 10M

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Software > 10M

Account : 49325

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Software < 10M

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Software < 10M

Account : 49326

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Equipment

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Equipment

Account : 49327

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Intangibles

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Intangibles

Account : 49328

Effective Date : 2001-12-01

Description : Disp C/A-AccDep-Infrastructure

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Infrastructure

Account : 49329

Effective Date : 2008-08-01

Description : Disp C/A-AccDep-Lib Material

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Library Materials & Collections-Campus

Account : 49400

Effective Date : 2001-07-01

Description : Int Exp-Aux-Cap Leas/Instl Pur

Long Description :

Account : 49410

Effective Date : 2001-07-01

Description : Int Exp-Other-Bank Loans

Long Description :

Account : 49420

Effective Date : 2001-07-01

Description : Int Exp-Other-Cap Leas/Instl P

Long Description :

Account : 49430

Effective Date : 2001-07-01

Description : Int Exp-Other-State Cap Lease

Long Description :

Account : 49440

Effective Date : 2001-07-01

Description : Int Exp-Oth-St Enrgy Effc Bond

Long Description :

Account : 49450

Effective Date : 2001-07-01

Description : Int Exp-Other-UCOP

Long Description :

Account : 49500

Effective Date : 2001-07-01

Description : Net Change Due Inventroy Reval

Long Description :

Account : 49510

Effective Date : 2001-07-01

Description : Recov Adm Costs fr Fed St Aid

Long Description :

Account : 49520

Effective Date : 2001-07-01

Description : Repymt to Wkng Cap Fund

Long Description :

Account : 49530

Effective Date : 2001-07-01

Description : Gain/Loss on Sale of SE Assets

Long Description :

Account : 49540

Effective Date : 2001-07-01

Description : Refunds/Rcvd/Other Adjustments

Long Description :

Account : 49550

Effective Date : 2001-07-01

Description : Oth Misc Nonoperating Revenue

Long Description :

Account : 49550

Effective Date : 2005-05-01

Description : Other Misc Nonoperating Revenu

Long Description :

Account : 49551

Effective Date : 2011-06-01

Description : Amortization of Defer Rev-SPWB

Long Description : Amortization of Deferred Revenue-SPWB

Account : 49556

Effective Date : 2015-10-01

Description : Service Concession Arrangement

Long Description : Service Concession Arrangement

Account : 49560

Effective Date : 2001-07-01

Description : Refunds Paid/Other Misc Adj

Long Description :

Account : 49570

Effective Date : 2001-07-01

Description : Other Misc nonoperating Expens

Long Description :

Account : 49580

Effective Date : 2001-07-01

Description : Debt Extinguishment Cost

Long Description :

Account : 49581

Effective Date : 2005-04-01

Description : Insur Recov, PY cap asst loss

Long Description : Insurance recoveries, prior year capital asset losses

Account : 49582

Effective Date : 2021-09-01

Description : Ins Recovery, Non-cap Asset

Long Description : Insurance recoveries, other than capital assets

Account : 49590

Effective Date : 2005-05-01

Description : Rev. Trust Liability Income

Long Description :

Account : 49591

Effective Date : 2013-06-01

Description : Non-operating Expense

Long Description : Non-operating Expense

Account : 49592

Effective Date : 2014-05-01

Description : NonOper Gifts to Other Institu

Long Description : NonOperating Expense - Gifts to Other Institutions Per FA&C Director's decision, this account is forsome of the transactions coded to account 57375-Unrstr Gifts to Other Institution that should be classified as"NonOperating" expense.

Account : 49596

Effective Date : 2015-10-01

Description : Other Nonoperating Expense-Plt

Long Description : Other Nonoperating Expense-Plant is for Plant funds and should be mapped to TC 2994-Unexp Plt-Other Nonoperating Expenses.

Account : 49612

Effective Date : 2005-04-01

Description : Spc Impr Loss fr Opr Impr Loss

Long Description : Special Impairment Loss from Operating Impairment Loss

Account : 49613

Effective Date : 2005-04-01

Description : Extr Impr Loss fr Opr Impr Los

Long Description : Extraordinary Impairment Loss from Operating Impairment Loss

Account : 49614

Effective Date : 2005-04-01

Description : Spcl Insur Recovery, CY losses

Long Description : Special insurance recovery, current year losses

Account : 49615

Effective Date : 2005-04-01

Description : Spcl Insur Recovery, PY Losses

Long Description : Special insurance recovery, prior year losses

Account : 49616

Effective Date : 2005-04-01

Description : Extr Insur Recovery, CY Losses

Long Description : Extraordinary insurance recovery, current year losses

Account : 49617

Effective Date : 2005-04-01

Description : Extr Insur Recovery, PY Losses

Long Description : Extraordinary insurance recovery, prior year losses

Account : 49620

Effective Date : 2009-03-01

Description : Spcl Pollution Reme Rcvry-PY C

Long Description : Special Pollution Remediation Recovery-Prior Year Cost (GASB 49, AGC 208438, to be activatedwhen the account is needed)

Account : 49621

Effective Date : 2009-03-01

Description : Extra Pollution Reme Rcvry-PYC

Long Description : Extraordinary Pollution Remediation Recovery-Prior Year Cost (GASB 49, AGC 208439, to beactivated when the account is needed)

Account : 49900

Effective Date : 2001-07-01

Description : State Capital Appropriations

Long Description :

Account : 49910

Effective Date : 2001-07-01

Description : Capital Gifts & Grants

Long Description :

Account : 49911

Effective Date : 2001-07-01

Description : Capital gifts Uncollectible

Long Description :

Account : 49912

Effective Date : 2001-07-01

Description : Capital Gifts-Disc on Pledges

Long Description :

Account : 49913

Effective Date : 2001-07-01

Description : Capital Federal Grants

Long Description :

Account : 49914

Effective Date : 2001-07-01

Description : Capital-Student Fees

Long Description :

Account : 49915

Effective Date : 2001-07-01

Description : Capital-Other Revenues

Long Description :

Account : 49916

Effective Date : 2001-07-01

Description : Capital-Other Expenses

Long Description :

Account : 49917

Effective Date : 2007-01-01

Description : Capital State Grants

Long Description : State Grants for Capital Purposes

Account : 49918

Effective Date : 2012-06-01

Description : Other Deductions-Misc-SPWB

Long Description : Other Deductions-Misc-SPWB, mapped to UCOP TC 2995, for Unexpended Plant funds

Account : 49920

Effective Date : 2001-12-01

Description : Capital Gifts-Real Estate

Long Description : Capital Gifts-Real Estate

Account : 49921

Effective Date : 2001-12-01

Description : Capital Gifts-Buldg & Struct

Long Description : Capital Gifts-Buildings & Structures

Account : 49922

Effective Date : 2001-12-01

Description : Capital Gifts-Fixed Equipment

Long Description : Capital Gifts-Fixed Equipment

Account : 49923

Effective Date : 2001-12-01

Description : Capital Gifts-Gen Improvements

Long Description : Capital Gifts-General Improvements

Account : 49924

Effective Date : 2001-12-01

Description : Capital Gifts-Software > 10M

Long Description : Capital Gifts-Software > 10M

Account : 49925

Effective Date : 2001-12-01

Description : Capital Gifts-Software < 10M

Long Description : Capital Gifts-Software < 10M

Account : 49926

Effective Date : 2001-12-01

Description : Capital Gifts-Equipment

Long Description : Capital Gifts-Equipment

Account : 49927

Effective Date : 2001-12-01

Description : Capital Gifts-Lib Mtl & Collct

Long Description : Capital Gifts-Library Material & Library Collection

Account : 49928

Effective Date : 2001-12-01

Description : Capital Gifts-Lib Rare Bks&Col

Long Description : Capital Gifts-Library Rare Books & Rare Collection

Account : 49929

Effective Date : 2001-12-01

Description : Capital Gifts-Intangibles

Long Description : Capital Gifts-Intangibles

Account : 49930

Effective Date : 2001-12-01

Description : Capital Gifts-Infrastructure

Long Description : Capital Gifts-Infrastructure

Account : 49931

Effective Date : 2001-12-01

Description : Capital Gifts-Special Collect

Long Description : Capital Gifts-Special Collections

Account : 49932

Effective Date : 2008-03-01

Description : Capital Gifts-Pledges

Long Description : Capital Gifts-Pledges for capital projects, previously recorded in account 49910-Capital Gifts &Grants

Account : 49933

Effective Date : 2012-07-01

Description : UCBF Capital Gifts

Long Description : UCBF Capital Gifts

Account : 49934

Effective Date : 2012-07-01

Description : Gift Fee Assess - Capital Gift

Long Description : Gift Fee Assess - Capital Gift

Account : 49938

Effective Date : 2009-03-01

Description : Pollution Reme Cap Csts-Rec CY

Long Description : Pollution Remediation Capitalizable Costs Recovery-Current Year (GASB 49, TC 1010, to beactivated when the account is needed)

Account : 49939

Effective Date : 2009-03-01

Description : Pollution Reme Cap Csts-Rec PY

Long Description : Pollution Remediation Capitalizable Costs Recovery-Prior Year (GASB 49, TC 1020, to be activatedwhen the account is needed)

Account : 49940

Effective Date : 2001-12-01

Description : Capital Othr Rev-Real Estate

Long Description : Capital Other Revenues-Real Estate

Account : 49941

Effective Date : 2001-12-01

Description : Capital Othr Rev-Buildings

Long Description : Capital Other Revenues-Buildings

Account : 49942

Effective Date : 2001-12-01

Description : Capital Othr Rev-Fixed Equipmt

Long Description : Capital Other Revenues-Fixed Equipment

Account : 49943

Effective Date : 2001-12-01

Description : Capital Othr Rev-Gen Improvemt

Long Description : Capital Other Revenues-General Improvement

Account : 49944

Effective Date : 2001-12-01

Description : Capital Othr Rev-Software > 10M

Long Description : Capital Other Revenues-Software > 10M

Account : 49945

Effective Date : 2001-12-01

Description : Capital Othr Rev-Software < 10M

Long Description : Capital Other Revenues-Software < 10M

Account : 49946

Effective Date : 2001-12-01

Description : Capital Othr Rev-Equipment

Long Description : Capital Other Revenues-Equipment

Account : 49947

Effective Date : 2001-12-01

Description : Capital Othr Rev-Lib Mtl & Col

Long Description : Capital Other Revenues-Library Material & Collections

Account : 49948

Effective Date : 2001-12-01

Description : Cap Othr Rev-Lib Rare Bks&Col

Long Description : Capital Other Revenues-Library Rare Books & Collections

Account : 49949

Effective Date : 2001-12-01

Description : Capital Othr Rev-Intangibles

Long Description : Capital Other Revenues-Intangibles

Account : 49950

Effective Date : 2001-12-01

Description : Cap Othr Rev-Infrastructure

Long Description : Capital Other Revenues-Infrastructure

Account : 49951

Effective Date : 2001-12-01

Description : Cap Othr Rev-Spec Collections

Long Description : Capital Other Revenues-Special Collections

Account : 50010

Effective Date : 1900-01-01

Description : Ladder-ranked & Equiv Titles

Long Description : Ladder-rank & Equivalent Titles

Account : 50015

Effective Date : 2016-01-01

Description : Research Titles

Long Description : Research Titles

Account : 50020

Effective Date : 1900-01-01

Description : Graduate Student Researchers

Long Description : Graduate Student Researchers

Account : 50025

Effective Date : 1900-01-01

Description : Clinical Professor Titles

Long Description : Clinical Professor Titles

Account : 50030

Effective Date : 1900-01-01

Description : Ag Experiment Stn Titles

Long Description : Ag Experiment Stn Titles

Account : 50035

Effective Date : 1900-01-01

Description : Librarians

Long Description : Librarians

Account : 50040

Effective Date : 1900-01-01

Description : Academic Administrators

Long Description : Academic Administrators

Account : 50045

Effective Date : 1900-01-01

Description : Acad Stipends & Summer Differ

Long Description :

Account : 50046

Effective Date : 1900-01-01

Description : BUDSUM Acad Fed Funds Offset

Long Description : This acount is used only for 19900 budgetary offsets for Hatch and McIntire-Stennis Funds.

Account : 50050

Effective Date : 1900-01-01

Description : Supplemental Acad Compensation

Long Description : Supplemental Acad Compensation

Account : 50055

Effective Date : 1900-01-01

Description : Other Academic Compensation

Long Description : Other Academic Compensation

Account : 50056

Effective Date : 2009-05-03

Description : Acad Cash Allowances

Long Description : Academic cash allowances for tax on imputed non-cash taxable income. Established pursuant to newcell phone policy implemented in 2009.

Account : 50100

Effective Date : 1900-01-01

Description : BUDSUM Temporary Instruction

Long Description : BUDSUM Temporary Instruction - (For use in Temporary Budget ONLY)

Account : 50110

Effective Date : 1900-01-01

Description : Other Instructors

Long Description : Other Instructors

Account : 50120

Effective Date : 1900-01-01

Description : Graduate Student Instructors

Long Description : Graduate Student Instructors

Account : 50130

Effective Date : 1900-01-01

Description : Readers/Tutors

Long Description : Readers/Tutors

Account : 50199

Effective Date : 2008-06-01

Description : Salary Intercampus Clearing

Long Description : Salary Intercampus Clearing Account, only for clearing intercampus payroll (salary portion)transactions coded with Program 80.

Account : 50200

Effective Date : 2019-03-01

Description : Academic Salaries & Wages

Long Description : To record academic payroll expenses (UC Path - systemwide shared payroll/personnel system)

Account : 50210

Effective Date : 2015-01-01

Description : Faculty

Long Description : Faculty salary account is for all title codes that are considered as "faculty", to facilitate Berkeley'sfringe benefit allocation, effective July 1, 2012.

Account : 50211

Effective Date : 2013-06-26

Description : Acad Nonteach-Exempt from CBR

Long Description : Acad Nonteach-Exempt from CBR, effective for composite benefit program FY 2013-14.

Account : 50212

Effective Date : 2013-06-26

Description : Acad Nonteach-Limited Benefits

Long Description : Acad Nonteach-Limited Benefits, effective for composite benefit program FY 2013-14.

Account : 50215

Effective Date : 2013-06-26

Description : Acad Nonteach-Regular(Default)

Long Description : Acad Nonteach-Regular(Default) is title code driven only, effective for composite benefit programFY 2013-14.

Account : 50220

Effective Date : 2012-07-01

Description : Post Doc

Long Description : Post Docs salary account is for title codes for Post Docs (3252, 3253 and 3254), to facilitateBerkeley's fringe benefit allocation, effective July 1, 2012.

Account : 50230

Effective Date : 2012-07-01

Description : Graduate Student-Other

Long Description : Graduate Student-Other salary account is for title codes that are associated with graduate studentsnon-teaching titles (title codes 3266, 3273-4, 3276, 3282-4), to facilitate Berkeley's fringe benefit allocation, effectiveJuly 1, 2012.

Account : 50235

Effective Date : 2012-07-01

Description : Graduate Student-Teaching

Long Description : Graduate Student-Teaching salary account is for title codes that are associated with graduatestudents teaching positions (title codes 2310-1, 1506-7, 2550-1, 2850-1, 2860-1, 2286-7, 2300-1 ), to facilitateBerkeley's fringe benefit allocation, effective July 1, 2012.

Account : 50240

Effective Date : 2013-06-26

Description : Acad Teach-Regular (Default)

Long Description : Acad Teach-Regular (Default) is title code driven only, effective for composite benefit program FY2013-14.

Account : 50241

Effective Date : 2013-06-26

Description : Acad Teach-Exempt from CBR

Long Description : Acad Teach-Exempt from CBR, effective for composite benefit program FY 2013-14.

Account : 50242

Effective Date : 2013-06-26

Description : Acad Teach-Limited Benefits

Long Description : Acad Teach-Limited Benefits, effective for composite benefit program FY 2013-14.

Account : 50280

Effective Date : 2012-07-01

Description : Grad Student-Other Work Study

Long Description : Graduate Student-Other Work Study account is for graduate students in workstudy positions withnon-teaching titles.

Account : 50285

Effective Date : 2012-07-01

Description : Grad Stdnt-Teaching Work Study

Long Description : Graduate Student-Teaching Work Study account is for graduate students in workstudy positions withteaching titles.

Account : 50289

Effective Date : 2014-10-01

Description : Acad Salary Trans Contra-Exp

Long Description : Academic Salary Transfers Contra-Exp is for non-PPS transactions such as transfers orreimbursements.

Account : 51010

Effective Date : 2020-12-08

Description : Budgeted Career Staff

Long Description : Budgeted Career Staff

Account : 51015

Effective Date : 2020-12-08

Description : Non-budgeted Career Staff

Long Description : Non-budgeted Career Staff

Account : 51020

Effective Date : 2002-06-01

Description : Non-budgeted Contract Staff

Long Description : Non-budgeted Contract Staff and Per Diem. Description modified per B. Barnett (Budget Office) pere-mail of 6/13/02. Modification related to the establishment of account 51023, Budgeted Contract Staff.

Account : 51023

Effective Date : 2002-06-01

Description : Budgeted Contract Staff

Long Description : Account set up per request of B. Barnett (Budget Office) via e-mail on 6/12/2002. (Indirectly relatedto the establishment of HRMS.)

Account : 51025

Effective Date : 1900-01-01

Description : Casual Staff-Restricted

Long Description : Casual Staff-Restricted - account 51025 is used for student employees who are hired for positionsreserved for UC students - these positions have special job titles which identify them as student jobs. The HR websitehas Employment guidelines which include information about Casual-Restricted appointments -http://hrweb.berkeley.edu/guide/empother.htm.

Account : 51027

Effective Date : 2004-05-01

Description : Casual Staff-Limited

Long Description : Casual Staff-Limited

Account : 51029

Effective Date : 2013-06-26

Description : Work Study

Long Description : Casual Staff-Restricted Work Study

Account : 51030

Effective Date : 2001-11-07

Description : Incentive Award Program Pymt

Long Description : Incentive Award Program Payment

Account : 51031

Effective Date : 1900-01-01

Description : Other Staff Compensation

Long Description : Other Staff Compensation

Account : 51031

Effective Date : 2009-10-01

Description : Salary Expenses

Long Description :

Account : 51032

Effective Date : 1900-01-01

Description : Overtime

Long Description : Overtime

Account : 51033

Effective Date : 1900-01-01

Description : Shift Differential

Long Description : Shift Differential

Account : 51036

Effective Date : 2009-05-03

Description : Staff Cash Allowances

Long Description : Staff cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cellphone policy implemented in 2009.

Account : 51037

Effective Date : 2009-05-03

Description : SMG Cash Allowances

Long Description : SMG cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cellphone policy implemented in 2009.

Account : 51200

Effective Date : 2019-03-01

Description : Staff Salaries & Wages

Long Description : To record non-academic payroll expenses (UC Path - systemwide shared payroll/personnel system)

Account : 51210

Effective Date : 2020-12-08

Description : Staff-Regular (Default)

Long Description : Staff-Regular (Default) is title code driven only, effective for composite benefit program FY 2013-14.

Account : 51231

Effective Date : 2020-12-08

Description : Staff-Exempt from CBR

Long Description : Staff-Exempt from CBR, effective for composite benefit program FY 2013-14.

Account : 51232

Effective Date : 2020-12-08

Description : Staff-Limited Benefits

Long Description : Staff-Limited Benefits, effective for composite benefit program FY 2013-14.

Account : 51240

Effective Date : 2012-07-01

Description : Staff-Undergraduates

Long Description : Staff-Undergraduates salary account is for undergraduate students in staff positions, to facilitateBerkeley's fringe benefit allocation, effective July 1, 2012.

Account : 51280

Effective Date : 2012-07-01

Description : Staff-Work Study

Long Description : Staff-Work Study salary account is for students in workstudy positions and staff titles.

Account : 51289

Effective Date : 2020-12-08

Description : Staff Salary Trans Contra-Exp

Long Description : Staff Salary Transfers Contra-Expense is for non-PPS transactions such as transfers orreimbursements.

Account : 51300

Effective Date : 2014-08-01

Description : Biweekly Gross Salary Accrual

Long Description : Biweekly Gross Salary Accrual

Account : 52000

Effective Date : 1900-01-01

Description : BUDSUM Other Employee Compen

Long Description :

Account : 52010

Effective Date : 2001-11-07

Description : Vacation Accrual

Long Description : Vacation - for use by central payroll & central accounting only

Account : 52011

Effective Date : 2005-07-01

Description : Vacation Assessment

Long Description : Vacation assessment expense for central office use only. (Re Vacation Leave Liability program,formerly in account 53930

Account : 52012

Effective Date : 2005-07-01

Description : Vacation Gross Reduction/Usag

Long Description : This is the vacation usage contra-expense account. It should be used to offset the vacationassessment expense for vacation used or paid, formerly in account 53931.

Account : 52013

Effective Date : 2021-05-26

Description : Vacation Benefit Reduction

Long Description : This is the contra-benefit expense account for benefit expense associated with vacation used or paid.It is an offset to the vacation assessment account (formerly in account 53932).

Account : 52020

Effective Date : 1900-01-01

Description : Compensatory Time

Long Description : Compensatory Time - for use by central payroll & centrol accounting only

Account : 52030

Effective Date : 2006-05-17

Description : Senior Mngmt Severance Pay Pla

Long Description : Senior Management Severance Pay Plan - for use by central payroll only

Account : 52040

Effective Date : 2001-12-01

Description : Sal & Wag-Contra-Capitalized

Long Description : Elimination of Capitalized Salaries & Wages

Account : 52050

Effective Date : 2005-11-01

Description : Term Ben Sal/Wag-Voluntary

Long Description : Termination Benefits-Salaries and Wages-Voluntary

Account : 52051

Effective Date : 2005-11-01

Description : Term Ben Sal/Wag-Involuntar

Long Description : Termination Benefits-Salaries and Wages-Involuntary

Account : 53000

Effective Date : 1900-01-01

Description : BUDSUM Retirement & Benefits

Long Description :

Account : 53010

Effective Date : 2012-07-01

Description : Benefit Assessment - Faculty

Long Description : Benefit Assessment - Faculty is for campus assessed fringe benefit cost based on determined fringebenefit rate and salary cost associated with faculty. Berkeley's fringe benefit allocation is implemented effective July 1,2012.

Account : 53020

Effective Date : 2012-07-01

Description : Benefit Assessment - Staff

Long Description : Benefit Assessment - Staff is for campus assessed fringe benefit cost based on determined fringebenefit rate and salary cost associated with staff. Berkeley's fringe benefit allocation is implemented effective July 1,2012.

Account : 53030

Effective Date : 2012-07-01

Description : Benefit Assessment - Other Aca

Long Description : Benefit Assessment - Other Academic is for campus assessed fringe benefit cost based ondetermined fringe benefit rate and salary cost associated with other academic titles (non-faculty). Berkeley's fringebenefit allocation is implemented effective July 1, 2012.

Account : 53040

Effective Date : 2012-07-01

Description : Benefit Assessment - Post Doc

Long Description : Benefit Assessment - Post Docs is for campus assessed fringe benefit cost based on determinedfringe benefit rate and salary cost associated with Post Docs. Berkeley's fringe benefit allocation is implementedeffective July 1, 2012.

Account : 53050

Effective Date : 2012-07-01

Description : Benefit Assessment - Grad Stud

Long Description : Benefit Assessment - Grad Students is for campus assessed fringe benefit cost based on determinedfringe benefit rate and salary cost associated with graduate student employees. Berkeley's fringe benefit allocation isimplemented effective July 1, 2012.

Account : 53060

Effective Date : 2019-01-01

Description : Benefit Assess-Acad Regular

Long Description : Benefit Assess-Acad Regular, effective for composite benefit program FY 2013-14.

Account : 53070

Effective Date : 2019-01-01

Description : Benefit Assess-Staff Regular

Long Description : Benefit Assess-Staff Regular, effective for composite benefit program FY 2013-14.

Account : 53080

Effective Date : 2019-01-01

Description : Benefit Assessment - Limited

Long Description : Benefit Assessment - Limited, effective for composite benefit program FY 2013-14.

Account : 53085

Effective Date : 2019-12-01

Description : Benefit Assess - No Eligibilit

Long Description : Benefit Assessment - No Eligibility

Account : 53086

Effective Date : 2019-12-01

Description : Benefit Assessment - Student

Long Description : Benefit Assessment - Student

Account : 53090

Effective Date : 2019-01-01

Description : Benefit Assessment - Contra

Long Description : Benefit Assessment - Contra is for offsetting entries of all campus assessed fringe benefit cost.Berkeley's fringe benefit allocation is implemented effective July 1, 2012.

Account : 53100

Effective Date : 1900-01-01

Description : OASDI

Long Description : OASDI - for use by central payroll only

Account : 53105

Effective Date : 1900-01-01

Description : MediCare

Long Description : MediCare - for use by central payroll only

Account : 53110

Effective Date : 2007-08-01

Description : Foreign Employee SS Taxes

Long Description : Foreign Employee Social Security Taxes, currently is used for recording the French Polynesiansocial security tax for contracted employees at the Gump Research Station in Moorea, Tahiti.

Account : 53200

Effective Date : 1900-01-01

Description : Worker Compensation Insurance

Long Description : Worker Compensation Insurance - for use by central payroll only

Account : 53300

Effective Date : 1900-01-01

Description : Unemployment Insurance

Long Description : Unemployment Insurance Premiums - for use by central payroll only

Account : 53400

Effective Date : 1900-01-01

Description : Core Medical

Long Description : Core medical - for use by central payroll only

Account : 53410

Effective Date : 1900-01-01

Description : Graduate Student Health Insura

Long Description : Graduate Student Health Insurance Remission Program - for use by central payroll & centralaccounting only

Account : 53411

Effective Date : 1900-01-01

Description : Regents' Health Insurance

Long Description : Regents' Health Insurance Contribution - for use by central payroll only

Account : 53412

Effective Date : 1900-01-01

Description : Annuitant Health Insurance

Long Description : Annuitant Health Insurance Contribution - for central payroll use only

Account : 53413

Effective Date : 2004-12-01

Description : PSBP-MEDICAL-HMO/PPO

Long Description : POSTDOCTORAL SCHOLAR BENEFITS PLAN-MEDICAL-HMO/PPO (PURSUANT TO OPPAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 53420

Effective Date : 1900-01-01

Description : Dental Insurance

Long Description : Regents' Dental Insurance Contribution - for central payroll use only

Account : 53421

Effective Date : 2004-12-01

Description : PSBP-DENTAL-HMO/PPO

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO/PPO (PURSUANT TO OPPAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 53430

Effective Date : 1900-01-01

Description : Vision Insurance

Long Description : Vision Insurance Contribution - for central payroll use only

Account : 53431

Effective Date : 2004-12-01

Description : PSBP-VISION

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-VISION (PURSUANT TO OP PAYROLLCOORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 53500

Effective Date : 2001-12-17

Description : Special Life Insurance

Long Description : Special Life Insurance. This account was previously mapped to 8560 (Core Life insurance benefit)which was comingled with object code 8560.

Account : 53501

Effective Date : 2001-12-17

Description : Life Insurance Sec 89 (Core)

Long Description : "Core" life insurance that was a result of a legislative rule called Sec 89. This expense is a monthlyflat dollar departmental amount for an eligible employee who is NOT a member of UCRS.

Account : 53502

Effective Date : 2004-12-02

Description : PSBP-LIFE-AD&D

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-LIFE-AD&D (PURSUANT TO OPPAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 53600

Effective Date : 1900-01-01

Description : Nonindustrial Disability Insur

Long Description : Nonindustrial Disability Insurance Premium - for central payroll use only

Account : 53601

Effective Date : 2004-12-01

Description : PSBP-ST DISABILITY INSURANCE

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-SHORT TERM DISABILITY INSURANCE(PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

Account : 53700

Effective Date : 2005-07-01

Description : EMPLOYER UCRP CONTRIBUTION-UC

Long Description : Employer UCRP Contribution-UC

Account : 53701

Effective Date : 1900-01-01

Description : PERS - Regents' Contribution

Long Description : PERS-Regents' Contribution - for use by central payroll only

Account : 53702

Effective Date : 2001-07-01

Description : UC 415(m) Restoration Plan Con

Long Description : UC 415 (m) Restoration Plan - for use by central payroll only

Account : 53703

Effective Date : 2001-11-19

Description : UCRS-Regents' Contrib Summer S

Long Description : UCRS-Regents' Contribution Summer Salaries (for use by central Payroll).

Account : 53704

Effective Date : 2007-06-01

Description : Emplyr UC Retiree Hlth Ben Con

Long Description : Employer UC Retiree Health Benefit Contribution-UC

Account : 53705

Effective Date : 2005-11-01

Description : Senior Mgmt Supplement Benefit

Long Description : Senior Management Supplement Benefits. This account is for GTN 742 through 747.

Account : 53706

Effective Date : 2018-04-01

Description : UCRP Supplmnt Assess-Principal

Long Description : UCRP Supplemental Assessment - Principal. Payroll assessment for the STIP note and externalfinancing. Principal payments are to be calculated from earnings from all funding sources (federal and non-federal). PerOP SCRECNP mapping IRM update in April 2018, revise title for OC 8630 to UCRP Supplement Assessment-Principal. PPS changes were made effective 04/01/18.

Account : 53707

Effective Date : 2016-07-01

Description : DB Supp Plan Emplyr Contributi

Long Description : DB Supplement Plan Employer Contribution for new pension tier 7/1/2016

Account : 53708

Effective Date : 2016-07-01

Description : DC Choice Plan Emplyr Contribu

Long Description : DC Choice Plan Employer Contribution for new pension tier 7/1/2016

Account : 53709

Effective Date : 2018-04-01

Description : UCRP Supplmntl Assess-Interest

Long Description : UCRP Supplement Assessment -Interest. Payroll assessment for the STIP note and externalfinancing. Interest payments must be calculated solely from earnings paid from non-federal funding sources. Per OPSCRECNP mapping IRM update in April 2018, add new OC 8690 UCRP Supplement Assessment -Interest. PPSchanges were made effective 04/01/18.

Account : 53710

Effective Date : 2005-11-01

Description : Term Ben Benefits-Voluntary

Long Description : Termination Benefits-Other Employee Benefits-Voluntary

Account : 53711

Effective Date : 2005-11-01

Description : Term Ben Benefits-Involuntary

Long Description : Termination Benefits-Other Employee Benefits-Involuntary

Account : 53712

Effective Date : 2009-04-01

Description : COBRA Stimulus Subsidy

Long Description : COBRA Stimulus Subsidy for 65% of COBRA continuation premiums, the employer's portion,provided by the American Recovery and Reinvestment Tax Act of 2009.

Account : 53800

Effective Date : 2001-09-01

Description : Graduate Full Fee Remission

Long Description : Graduate Fulll Fee Remission - for use by central payroll & central accounting only

Account : 53801

Effective Date : 2001-09-01

Description : Graduate Partial Fee Remission

Long Description : Graduate Partial Fee Remission - for use by central payroll & central accounting only

Account : 53802

Effective Date : 1900-01-01

Description : Graduate Nonresident Tuition R

Long Description : Graduate Nonresident Tuition Remission - for use by central payroll & central accounting only

Account : 53803

Effective Date : 2008-02-01

Description : U/G Partial Fee Remission

Long Description : Undergraduate Teaching Assistant Partial Fee Remission - for use by departments to process feeremission transactions through DSAS

Account : 53900

Effective Date : 1900-01-01

Description : Employee Support Programs

Long Description : Employee Support Programs - for use by central payroll only

Account : 53910

Effective Date : 1900-01-01

Description : Employee Bnft Trsfr Contra-Exp

Long Description : Employee Benefits Transfers Contra-Exp - for use by central payroll & central accounting only

Account : 53920

Effective Date : 1900-01-01

Description : IAP Benefits Contra-Exp

Long Description : Incentive Award Program Benefits Contra-Exp - for use by central payroll only

Account : 53921

Effective Date : 2010-06-01

Description : IAP Contra Expense

Long Description : IAP Contra Expense is used to capture offsetting entries to departmental awarding expenses, whenall of IAP expense activities are reclassified against accrued IAP liability account. Only the monthly assessment of IAPis reported as expense of the program.

Account : 53922

Effective Date : 2001-07-01

Description : IAP Assessment

Long Description :

Account : 53930

Effective Date : 2001-11-08

Description : Vacation Assessment

Long Description : Vacation assessment expense for central office use only. (Re Vacation Leave Liability program)

Account : 53931

Effective Date : 2001-11-05

Description : Vacation Gross Reduction/Usage

Long Description : This is the vacation usage contra-expense account. It should be used to offset the vacationassessment expense for vacation used or paid.

Account : 53932

Effective Date : 2001-11-05

Description : Vacation Benefit Reduction

Long Description : This is the contra-benefit expense account for benefit expense associated with vacation used or paid.It is an offset to the vacation assessment account.

Account : 53933

Effective Date : 2006-06-01

Description : Accrued Ben-Comp Absences-UCRP

Long Description : Accrued Benefits-Compensated Absences-UCRP is established for OP Object 8870, part of a newrequirement by GASB 16.

Account : 53934

Effective Date : 2006-06-01

Description : Accrued Ben-Comp Absence-Other

Long Description : Accrued Benefits-Compensated Absences-Other is established for OP Object 8880, part of a newrequirement by GASB 16.

Account : 53940

Effective Date : 2001-12-01

Description : Ret & Ben-Contra-Capitalized

Long Description : Elimination of Capitalized Retirement & Benefits

Account : 53941

Effective Date : 2005-06-02

Description : Benefits Admin Assessment

Long Description : Other Employee Benefits - Benefits Administration Assessment

Account : 53942

Effective Date : 2006-10-01

Description : Benefits Admin Funding (Contra

Long Description : Benefits Admin Funding (Contra) is for offsetting the double-booking of expense when severancepayment is processed (assessment entry and the actual payment entry) for the salary portion.

Account : 53943

Effective Date : 2006-10-01

Description : Benefits Admin Benefits Contra

Long Description : Benefits Admin Benefits Contra is for offsetting the double-booking of expense when severancepayment is processed (assessment entry and the actual payment entry) for the benefits portion.

Account : 53950

Effective Date : 2004-12-02

Description : Miscellaneous Staff Benefits

Long Description : Miscellaneous Staff Benefits -- used by payroll system when it can't determine the appropriatebenefit chartstring. It is Payroll's responsibility to monitor the transactions and clear them on a timely basis.

Account : 53950

Effective Date : 2009-10-01

Description : Benefit Expenses

Long Description :

Account : 53951

Effective Date : 2004-12-02

Description : PSBP-Miscellaneous Benefits

Long Description : Post-doctoral Scholars Benefit Program-Miscellaneous Benefits -- used by the payroll system whenit can't determine the appropriate chartstring. The transactions in this account should be monitored by Payroll andcleared on a timely basis.

Account : 53960

Effective Date : 2005-01-01

Description : PSBP-Broker/Administrative Fee

Long Description : Postdoctoral Scholars Benefit Plan-Broker/Administrative Fee-A flat dollar assessment for a BrokerFee ($11.10 for calendar year 2005) for each individual enrolled in the PSBP medical plan. The Administrative Fee isoptional for each campus.

Account : 53990

Effective Date : 2005-11-01

Description : Chargebk Ineligible CB Benefit

Long Description : Chargeback Ineligible Consolidated Billing Benefit Account is used for charging back todepartments for benefit costs associated with terminated employees and ineligible dependents.

Account : 53998

Effective Date : 2014-08-01

Description : Biweekly Benefit Accrual

Long Description : Biweekly Benefit Accrual

Account : 53999

Effective Date : 2007-06-01

Description : Benefits Intercampus Clearing

Long Description : Benefits Intercampus Clearing Account, only for clearing intercampus payroll (benefits portion)transactions coded with Program 80.

Account : 54100

Effective Date : 1900-01-01

Description : BUDSUM Computer Equip Inventor

Long Description :

Account : 54110

Effective Date : 2004-07-01

Description : Equip Computer = > $5K

Long Description : Inventorial computer equipment has of cost of $5,000 or more, is free-standing and has a useful life> one year

Account : 54120

Effective Date : 2001-11-30

Description : Principal of Capital Leases-Co

Long Description : Principal portion (including prior years' payments) of cancelable lease when purchase option isexercised for Computer Eq. Use only with operating leases for which payments were previously coded to 56320 - usedonly by central accounting - use with 57320

Account : 54121

Effective Date : 2001-11-30

Description : Principal of Capital Leases-So

Long Description : Principal portion (including prior years' payments) of a cancelable lease when purchase option isexercised for software. Includes license, upgrade, and maintenance. Used only by central accounting - use with 57321

Account : 54130

Effective Date : 2002-06-01

Description : Computer Equipment-Depreciatio

Long Description : For Financial Services use only.

Account : 54200

Effective Date : 1900-01-01

Description : BUDSUM Equipment-Inventorial

Long Description :

Account : 54210

Effective Date : 2004-07-01

Description : Equipment-Other = > $5K

Long Description : Excludes computers, collections, books and office furniture. Inventorial equipment has a cost of$5,000 or more, is free-standing and has a useful life > 1 year

Account : 54211

Effective Date : 2001-11-07

Description : Library Books/Mtls-Capitalizab

Long Description : Inventorial/capitalizable library and collection materials. Used by central accounting & centrallibrary only

Account : 54212

Effective Date : 2004-07-01

Description : Office Furniture/Equip = > $5K

Long Description : Office furniture/equipment, inventorial equipment has a cost of $5,000 or more, is free-standing andhas a useful life > 1 year

Account : 54213

Effective Date : 2001-03-23

Description : Lib Rare Bks/Rare Bk Coll-Capt

Long Description : Library Rare Books and Rare Book Collections to be capitalized

Account : 54214

Effective Date : 2004-07-01

Description : Special Coll (excl Lib) = > $5K

Long Description : Special Collections (excluding Library) to be capitalized

Account : 54215

Effective Date : 2001-12-01

Description : Fixed Equipment-Capitalized

Long Description : Fixed Equipment to be Capitalized

Account : 54216

Effective Date : 2004-07-01

Description : Sporting Goods/Equip = > $5K

Long Description : Sporting Goods/Equip = > $5K

Account : 54217

Effective Date : 2008-07-01

Description : Lib Acquisition & Processing

Long Description : These are expenses paid to library materials acquisitions and processing vendors, includingoutsourced cataloging. This account is required for tracking specific expenses reported to comply with the UCAccounting manual L-316-11 Libraries and Collections: Capitalization. Previously used 56639 which does not allow fortracking these expenses by account.

Account : 54218

Effective Date : 2009-08-01

Description : Library Serials-Capitalizable

Long Description : Library Serials-Capitalizable are expenses paid to vendors for library subscriptions to scholarly andacademic journal materials (electronic and print). This account is required for tracking specific expenses reported tocomply with the UC Accounting manual L-316-11 Libraries and Collections: Capitalization. Previously used 56423which is not capitalizable. Library Serials are capitalizable according to the manual referenced above and thereforerequire a unique account to distinguish them from 54211 Library Books/Materials - Capitalizable.

Account : 54220

Effective Date : 2002-06-01

Description : Cap Lease Principal-Equipment

Long Description : Excludes computer equipment, principal portion (including prior years' payments) of a cancelablelease when purchase option is exercised. Use only with operating leases for which payments were previously coded to56330. Used by Financial Services only

Account : 54221

Effective Date : 2001-12-01

Description : Trade-In Allowance

Long Description : Trade-in Allowance For Used Equipment

Account : 54230

Effective Date : 2002-08-01

Description : Fabrication of Equipment

Long Description : Use account 54231- Account is not to be used for new transactions effective 7/1/02

Account : 54231

Effective Date : 2004-07-01

Description : Fabricated Equipment = > $5K

Long Description : Services, Materials, Labor from external vendor or official recharge unit, Supplies & Equipmentused for in-house fabrication of inventorial equipment. Total cost of all components of fabricated euipment must have acost of $5,000 or more per item, title is retained by the University and equip. has a life expectancy of more than 1 year.These costs are exempt indirect overhead on contract & grants expenditure

Account : 54232

Effective Date : 2009-03-01

Description : Fabricated Equip = > $5K (OH)

Long Description : Services, Materials, Labor from external vendor or official recharge unit, Supplies & Equipmentused for in-house fabricated equipment that are non-UC title and will be delivered to the government. Total cost of allcomponents of fabricated equipment must have a cost of $5,000 or more per item, subject to indirect cost assessment oncontract & grants expenditures.

Account : 54240

Effective Date : 2000-12-20

Description : Facilities Renovations, Altera

Long Description : Ordinarily these costs are capitalized. Costs incurred to change the interior arrangements or otherphysical characteristics of an existing facility or of installed equip. See capital project policies for projects > $35,000.

Account : 54241

Effective Date : 2001-03-23

Description : Gen Improvemts-captlzed

Long Description : General Improvements to be capitalized

Account : 54242

Effective Date : 2012-12-01

Description : Software prjs-captlzed > $5M

Long Description : Software projects to be capitalized > $5M

Account : 54243

Effective Date : 2015-04-01

Description : Software = > $5K < $5M

Long Description : Software projects to be capitalized = > $5K < $5M

Account : 54244

Effective Date : 2001-03-23

Description : Infrastructure Assets-captlzed

Long Description : Infrastructure Assets to be capitalized

Account : 54245

Effective Date : 2001-03-23

Description : Intangible Assets-captlzed

Long Description : Intangible Assets to be capitalized

Account : 54250

Effective Date : 2001-07-01

Description : Other Equipment Depreciation

Long Description : For Financial Services use only

Account : 54251

Effective Date : 2017-04-01

Description : Depreciation - Departmental

Long Description :

Account : 54252

Effective Date : 2017-04-01

Description : Contra Depreciation-Department

Long Description :

Account : 54260

Effective Date : 2001-12-01

Description : Equipment-Contra-Capitalized

Long Description : Elimination of Capitalized CF Equipment Purchases

Account : 55000

Effective Date : 1900-01-01

Description : BUDSUM General Supplies

Long Description :

Account : 55010

Effective Date : 1900-01-01

Description : Inorganic Chemicals

Long Description : Inorganic Chemicals

Account : 55011

Effective Date : 1900-01-01

Description : Organic Chemicals

Long Description : Organic Chemicals

Account : 55012

Effective Date : 1900-01-01

Description : Radioactive Chemicals

Long Description : Radioactive Chemicals

Account : 55013

Effective Date : 1900-01-01

Description : Restriction Enzymes

Long Description : Restriction Enzymes

Account : 55014

Effective Date : 1900-01-01

Description : Dry Ice

Long Description : Dry Ice

Account : 55015

Effective Date : 1900-01-01

Description : Lab Glass/Ceramics/Plastics

Long Description : Lab Glass/Ceramics/Plastics

Account : 55016

Effective Date : 1900-01-01

Description : Lab Instruments and Supplies

Long Description : Lab Instruments & Supplies

Account : 55017

Effective Date : 2013-05-01

Description : Lab Animals Purchases

Long Description : Lab Animals Purchases

Account : 55018

Effective Date : 1900-01-01

Description : Fertilizers & Pesticides

Long Description : Fertilizers & Pesticides

Account : 55020

Effective Date : 1900-01-01

Description : Controlled Pharmaceutical Drug

Long Description : Controlled Pharmaceutical Drugs

Account : 55021

Effective Date : 1900-01-01

Description : Other Pharmaceutical Drugs

Long Description : Other Pharmaceutical Drugs

Account : 55022

Effective Date : 1900-01-01

Description : Medical Supplies

Long Description : Medical Supplies, excluding drugs

Account : 55030

Effective Date : 1900-01-01

Description : General Office Supplies

Long Description : General Office Supplies, excluding paper, photographic and computer supplies, furniture

Account : 55030

Effective Date : 2005-05-01

Description : General Office Supplies

Long Description :

Account : 55031

Effective Date : 1900-01-01

Description : Paper General

Long Description : Paper-excluding forms

Account : 55032

Effective Date : 1900-01-01

Description : Paper-Forms

Long Description : Paper-Forms

Account : 55040

Effective Date : 1900-01-01

Description : General Supplies

Long Description : Supplies & Materials-Other non office, non security, non computer supplies

Account : 55041

Effective Date : 1900-01-01

Description : Photographic/Video Supplies

Long Description : Photographic Supplies

Account : 55042

Effective Date : 1900-01-01

Description : Small Tools & Miscellaneous Ha

Long Description : Small Tools & Miscellaneous Hardware

Account : 55043

Effective Date : 1900-01-01

Description : Security Supplies

Long Description : Electronic keys, metal keys, security cameras

Account : 55044

Effective Date : 1900-01-01

Description : Uniforms and Apparel

Long Description : Uniforms & Apparel. e.g., Police, housing & dining, janitorial, athletics, etc.

Account : 55045

Effective Date : 2001-11-07

Description : Course Materials

Long Description : Books and class handouts

Account : 55046

Effective Date : 2003-07-01

Description : Janitorial Supplies

Long Description : Janitorial Supplies include janitorial cleaning supplies (i.e. cleaning chemicals, glass cleaner,disinfectant, floor wax, floor strippers, etc.) and janitorial consumer supplies ( i.e. toilet paper, hand towels, seat covers,hand soap, chalk, etc.).

Account : 55047

Effective Date : 2005-07-01

Description : Entertainment and Other Event

Long Description : Supplies of food, beverages, and related items accumulated in connection with official entertainmentfunctions and other activities in order to simplify the planning of individual events and to take advantage of favorablepricing on quantity purchases. These expenses are subject to BUS-79.

Account : 55048

Effective Date : 2011-10-01

Description : Genomic Arrays < $75K Per BdgYr

Long Description : Genomic Arrays < $75K Per Budget Year, should receive full F&A

Account : 55049

Effective Date : 2014-02-01

Description : Dining Service Supplies

Long Description : Dining Service Supplies include china, disposable dishware and other food service supplies

Account : 55050

Effective Date : 1900-01-01

Description : Food-Meat & Poultry

Long Description : Food-Meat & Poultry, for use by housing & dining

Account : 55051

Effective Date : 1900-01-01

Description : Food-Dairy

Long Description : Food-Dairy, for use by housing & dining

Account : 55052

Effective Date : 1900-01-01

Description : Food-Produce & Bakery

Long Description : Food-Produce & Bakery, for use by housing & dining

Account : 55053

Effective Date : 1900-01-01

Description : Food-Dry Stores & Beverages

Long Description : Food-Dry Stores & Beverages, for use by housing & dining

Account : 55054

Effective Date : 1900-01-01

Description : Food-Frozen

Long Description : Food-Frozen, for use by housing & dining

Account : 55056

Effective Date : 2005-07-01

Description : On-the-Job Meals

Long Description : Meals to certain employees during work hours when the employees are required to be at their workstations during a normal meal time. Categories of employees who might be subject to these circumstances includeresident assistants, safety workers, parking attendants, and food service workers. These expenses are subject to BUS-79.

Account : 55059

Effective Date : 1900-01-01

Description : Food-Other

Long Description : Food-Other, for use by housing & dining

Account : 55060

Effective Date : 2013-05-01

Description : Lab Animals Feed

Long Description : Lab Animals Feed

Account : 55061

Effective Date : 2013-05-01

Description : Lab Animals Bedding

Long Description : Lab Animals Bedding

Account : 55100

Effective Date : 1900-01-01

Description : BUDSUM Computing Supplies

Long Description :

Account : 55101

Effective Date : 1900-01-01

Description : Computer Supplies

Long Description : computer supplies including toner, developer, ribbons, manuals, diskettes, tapes, CDs etc

Account : 55200

Effective Date : 2004-09-01

Description : BUDSUM Comp Equip-Non Inventor

Long Description :

Account : 55201

Effective Date : 2004-07-01

Description : Non-inv Equipment-Comp < $200

Long Description : Non-inventorial Equipment-Computer < $200

Account : 55211

Effective Date : 2011-07-02

Description : Equip-Computer= > $200 < $1,500

Long Description : Non-inventorial Equipment-Computer $200 < $1,500

Account : 55221

Effective Date : 2011-07-02

Description : Equip-Computer = > $1,500 < $5K

Long Description : Non-inventorial Equipment-Computer = > $1,500 < $5,000

Account : 55300

Effective Date : 1900-01-01

Description : BUDSUM Equip-Non Inventorial

Long Description :

Account : 55301

Effective Date : 2004-07-01

Description : Non-inv Fabricated Costs < $200

Long Description : Non-inventorial Fabricated Costs < $200

Account : 55302

Effective Date : 2004-07-01

Description : Non-inv Ofc Furniture < $200

Long Description : Non-inventorial Furniture < $200

Account : 55303

Effective Date : 2004-07-01

Description : Non-inv Sporting Goods/Eq < $200

Long Description : Non-inventorial sporting goods & equipment < $200

Account : 55304

Effective Date : 2004-07-01

Description : Non-inv Special Coll < $200

Long Description : Non-inventorial Special Collections < $200

Account : 55309

Effective Date : 2004-07-01

Description : Non-inv Equip-Oth Non-Com < $200

Long Description : Non-inventorial Equipment-Other Non-Computer < $200

Account : 55311

Effective Date : 2011-07-02

Description : Fabricated Equip= > $200 < $1,500

Long Description : Non-inventorial Fabricated Costs = > $200 < $1,500

Account : 55312

Effective Date : 2011-07-02

Description : Office Furniture = > $200 < $1,500

Long Description : Non-inventorial Furniture = > $200 < $1,500

Account : 55312

Effective Date : 2009-05-01

Description : Office Furniture = > $200 < $1,500

Long Description : Non-inventorial Furniture = > $200 < $1,500

Account : 55313

Effective Date : 2011-07-02

Description : SportingGoods/Equip= > 200 < 1,500

Long Description : Non-inventorial Sporting Goods and Equipment = > $200 < $1,500

Account : 55314

Effective Date : 2011-07-02

Description : Special Coll= > $200 < $1,500

Long Description : Non-inventorial Special Collections = > $200 < $1,500

Account : 55319

Effective Date : 2011-07-02

Description : Equip-Oth Non-Com= > $200 < $1,500

Long Description : Non-inventorial Equip-Other Non-Computer = > $200 < $1,500

Account : 55321

Effective Date : 2011-07-02

Description : Fabricated Equip = > $1,500 < $5K

Long Description : Non-inventorial Fabricated Costs = > $1,500 < $5,000

Account : 55322

Effective Date : 2011-07-02

Description : Office Furniture = > $1,500 < $5K

Long Description : Non-inventorial Furniture = > $1,500 < $5,000

Account : 55322

Effective Date : 2009-05-01

Description : Office Furniture = > $1,500 < $5K

Long Description : Non-inventorial Furniture = > $1,500 < $5,000.

Account : 55323

Effective Date : 2011-07-02

Description : Sport Goods/Equip= > $1,500 < $5K

Long Description : Non-inventorial Sporting Goods and Equipment = > $1,500 < $5,000

Account : 55324

Effective Date : 2011-07-02

Description : Special Coll = > $1,500 < $5K

Long Description : Non-inventorial Special Collection = > $1,500 < $5,000

Account : 55329

Effective Date : 2011-07-02

Description : Equip-Other = > $1,500 < $5K

Long Description : Equip-Other = > $1,500 < $5,000

Account : 55399

Effective Date : 2004-09-01

Description : Non-inventorial Equipment- Oth

Long Description : Non capitalized Other Equipment < $1,500 or with life < one year

Account : 56000

Effective Date : 2017-04-01

Description : BUDSUM Comp Serv & Software

Long Description :

Account : 56010

Effective Date : 2001-11-07

Description : Computer Hardware Maintenance

Long Description : Computer Hardware Maintenance & Repairs from outside vendors

Account : 56011

Effective Date : 2014-06-01

Description : Recharge - IT/Voice/Data Svcs

Long Description : Recharge - IT/Voice/Data Services, including system development, hardware & other maintenanceand repairs. For recharge use only

Account : 56011

Effective Date : 2018-07-01

Description : Recharge-IT/Voice/Data Svcs

Long Description : Recharge-IT/Voice/Data Svcs - for Foundation Use

Account : 56012

Effective Date : 2013-06-01

Description : Cmptng/DP Svcs-Nonrecharge

Long Description : Computing & Data Processing Services from outside vendors.

Account : 56013

Effective Date : 2013-06-01

Description : Tape Storage Services

Long Description : Tape Storage Services from outside vendors

Account : 56020

Effective Date : 1900-01-01

Description : Software Licenses, Purchase

Long Description : Software Licenses, Purchase

Account : 56021

Effective Date : 1900-01-01

Description : Software Licenses, Maintenance

Long Description : Software Licenses, Maintenance

Account : 56022

Effective Date : 2004-07-01

Description : Non-inv Software < $200

Long Description : Purchased software < $200

Account : 56023

Effective Date : 2011-07-02

Description : Software= > $200 < $1,500

Long Description : Software Purchases unit value = > $200 < $1,500

Account : 56024

Effective Date : 2011-07-02

Description : Software = > $1,500 < $5K

Long Description : Software Purchases unit value = > $1,500 < $5,000

Account : 56030

Effective Date : 2014-07-01

Description : Depreciation-Software > 5M

Long Description : Depreciation-Software > 5M-Campus

Account : 56031

Effective Date : 2014-07-01

Description : Depreciation-Software < 5M

Long Description : Depreciation-Software < 5M-Campus

Account : 56100

Effective Date : 1900-01-01

Description : BUDSUM Communications

Long Description :

Account : 56110

Effective Date : 1900-01-01

Description : Mailing Services/Postage

Long Description : Mailing Services & Postage including recharge

Account : 56110

Effective Date : 2005-05-01

Description : Mailing Services/Postage

Long Description :

Account : 56111

Effective Date : 1900-01-01

Description : Express Delivery Services

Long Description : Federal Express, UPS, etc.

Account : 56111

Effective Date : 2005-05-01

Description : Express Delivery Services

Long Description :

Account : 56120

Effective Date : 2020-07-01

Description : Network Installation

Long Description : Network installation, Cory Hall for EECS use only

Account : 56121

Effective Date : 1900-01-01

Description : Network Utilization

Long Description : Network Fees, for CNS use only

Account : 56130

Effective Date : 1900-01-01

Description : Telephone Services

Long Description : Telephone & fax, includes recharge

Account : 56130

Effective Date : 2005-05-01

Description : Telephone Services

Long Description :

Account : 56190

Effective Date : 1900-01-01

Description : Misc Communication Svcs

Long Description : Miscellaneous Communication Services

Account : 56200

Effective Date : 1900-01-01

Description : BUDSUM Maint Contract & Serv

Long Description :

Account : 56210

Effective Date : 1900-01-01

Description : Building Maintenance

Long Description : Building Maintenance for Physical Resources recharge use only

Account : 56220

Effective Date : 1900-01-01

Description : Vehicle Repair

Long Description : Vehicle Repair

Account : 56230

Effective Date : 1900-01-01

Description : Equipment Repair

Long Description : Equipment Repair

Account : 56240

Effective Date : 2001-11-07

Description : Non-inven Cap Project Exp

Long Description : Account for non-inventorial/non-capitalizable capital project exp (in Unexpended Plant funds).

Account : 56290

Effective Date : 2001-11-07

Description : Other Repairs/Maintenance

Long Description : Other Repairs non building, vehicle or equipment and Alterations & Maintenance not capitalized ina/c 54240

Account : 56300

Effective Date : 2003-06-01

Description : BUDSUM Rents & Utilities

Long Description :

Account : 56310

Effective Date : 2014-06-01

Description : Recharge-Facility Rental & Svc

Long Description : Rental of Space/Facilities On-campus - recharge only

Account : 56311

Effective Date : 2001-11-07

Description : Conf/Event Facil Rent-Off-Camp

Long Description : Conference & Event Facility Rental - Off-campus including conferences, special events &workshops

Account : 56312

Effective Date : 1900-01-01

Description : Non-Conf/Facil Rent-Off-Campus

Long Description : Non conference facility rental off site. Cost of renting and maintaining off-campus space as aperformance site. Does not apply to room rental for events, workshop rentals, cylinder rentals or hotel room rentals.

Account : 56312

Effective Date : 2009-07-01

Description : Non-Conf/Facility Rental

Long Description :

Account : 56313

Effective Date : 2007-11-01

Description : Internal Rent-Fed Unallowable

Long Description : Rent imposed by central campus on campus departments or programs for space acquired through thecampusÂ’ Real Estate Initiatives (not to be used in conjunction with federal funds). This account is established perrequest from Helen Levay / Carol Sypher at Facilities Services.

Account : 56320

Effective Date : 1900-01-01

Description : Rental of Computer Equipment

Long Description : Rental of Computer Equipment not a capital lease

Account : 56330

Effective Date : 1900-01-01

Description : Rental of Equipment - Other

Long Description : Rental of Other Equipment including photocopy equipment, cylinders, machinery, etc

Account : 56330

Effective Date : 2009-07-01

Description : Rental of Equipment

Long Description :

Account : 56331

Effective Date : 1900-01-01

Description : Rental of Equip - Recharge

Long Description : Rental of Equipment - Recharge

Account : 56340

Effective Date : 1900-01-01

Description : Electricity

Long Description : Electricity

Account : 56341

Effective Date : 1900-01-01

Description : Water & Sewer

Long Description : Water & Sewer

Account : 56342

Effective Date : 1900-01-01

Description : Natural Gas

Long Description : Natural Gas

Account : 56349

Effective Date : 1900-01-01

Description : Other Utility Services

Long Description :

Account : 56350

Effective Date : 2001-12-01

Description : Depre-Buildings & Structures

Long Description : Depreciation-Buildings & Structures-Campus

Account : 56351

Effective Date : 2001-12-01

Description : Depre-General Improvement

Long Description : Depreciation-General Improvement-Campus

Account : 56352

Effective Date : 2001-12-01

Description : Depreciation-Infrastructure

Long Description : Depreciation-Infrastructure Assets-Campus

Account : 56353

Effective Date : 2017-10-01

Description : Depre-Bldg & Structures-SCA

Long Description : Depre-Bldg & Structures-SCA

Account : 56354

Effective Date : 2017-10-01

Description : Depre-Gen Improv-SCA

Long Description : Depreciation-General Improvments - Service Concession Arrangements. Due to GASB 60 -Accounting and Financial Reporting for SCA.

Account : 56398

Effective Date : 2007-12-01

Description : Contra Rent & Utilities

Long Description : Contra Rent & Utilities is for credit entries when internal rent/utility is charged to campusdepartments or programs and the debit entries are recorded in account 56313-Internal Rent-Fed Unallowable. It isexpected that the balances in account 56398 and account 56313 net to zero.

Account : 56399

Effective Date : 1900-01-01

Description : Other Utility Services

Long Description :

Account : 56400

Effective Date : 1900-01-01

Description : BUDSUM Publications & Media

Long Description :

Account : 56410

Effective Date : 1900-01-01

Description : Printing

Long Description : Printing of publications, stationery, etc.

Account : 56411

Effective Date : 1900-01-01

Description : Photocopy

Long Description : Reproduction & Photocopy Charges does not include central duplicating recharge

Account : 56413

Effective Date : 2014-06-01

Description : Recharge-Print/Copy/Publicatio

Long Description : Recharge-Print/Copy/Publication services

Account : 56420

Effective Date : 1900-01-01

Description : Library Materials

Long Description : Non-inventorial Library Materials

Account : 56421

Effective Date : 2014-06-01

Description : Recharge-Book Binding Services

Long Description : Recharge-Book Binding Services

Account : 56422

Effective Date : 2000-07-06

Description : Jrnls/Subscriptns: Fed Chgbl

Long Description : Cost relating to business, technical & professional journals & subscriptions (see a/c 56423 forspecific "business" items that are not allowed)

Account : 56423

Effective Date : 2000-07-06

Description : Jrnls/Subscrptns: Fed Unchgbl

Long Description : Cost relating to non technical & non business related expenses. Specifically included in this categoryare country club, civic orgs, social orgs, and community orgs, journals & subscriptions

Account : 56430

Effective Date : 1900-01-01

Description : Multimedia Service

Long Description : Multimedia Service including educational TV/AV Service

Account : 56440

Effective Date : 2001-12-01

Description : Depre-Library Mtls & Collect

Long Description : Depreciation-Library Materials & Library Collections-Campus

Account : 56500

Effective Date : 1900-01-01

Description : BUDSUM Transportation

Long Description :

Account : 56510

Effective Date : 1900-01-01

Description : Freight

Long Description : Freight - Transportation of Goods etc.

Account : 56520

Effective Date : 1900-01-01

Description : Parking

Long Description : University parking fees excludes parking incurred during travel

Account : 56530

Effective Date : 2013-06-01

Description : Transportation

Long Description : Includes charter service for student field trips.

Account : 56600

Effective Date : 2017-04-01

Description : BUDSUM Other Serv-Non Computer

Long Description :

Account : 56610

Effective Date : 2000-07-06

Description : Advertising: Fed Chargeable

Long Description : Central & departmental advertising for personnel recruitment, procurement of goods or services,disposal of scrap or surplus materials. Advertising for purposes necessary to meet requirements of a sponsoredagreement

Account : 56611

Effective Date : 2000-07-06

Description : Advertising - Fed Unchargeable

Long Description : All other central & departmental advertising costs other than items defined in account 56610.Includes promotional items and memorabilia, brochures, t-shirts, etc. These costs are not allowable for federal costrecovery.

Account : 56620

Effective Date : 2013-06-01

Description : Sample Analysis: Chemical

Long Description : Sample Analysis: Chemical

Account : 56621

Effective Date : 2013-06-01

Description : Sample Analysis: Radioactive

Long Description : Sample Analysis: Radioactive

Account : 56622

Effective Date : 2013-06-01

Description : Hazardous Waste Trsfr:Chemical

Long Description : Hazardous Waste Transfer/Disposal: Chemical

Account : 56623

Effective Date : 2013-06-01

Description : Hazardous Waste Trsfr:Biohazar

Long Description : Hazardous Waste Transfer/Disposal: Biohazard

Account : 56624

Effective Date : 2013-06-01

Description : Hazardous Waste Trsfr:Radioact

Long Description : Hazardous Waste Transfer/Disposal: Radioactive

Account : 56625

Effective Date : 2013-06-01

Description : Hazardous Waste Labor: Chemica

Long Description : Hazardous Waste Labor: Chemical

Account : 56626

Effective Date : 2013-06-01

Description : Hazardous Waste Labor: Biohaza

Long Description : Hazardous Waste Labor: Biohazard

Account : 56627

Effective Date : 2013-06-01

Description : Hazardous Waste Labor: Radioac

Long Description : Hazardous Waste Labor: Radioactive

Account : 56629

Effective Date : 2013-06-01

Description : Other Chemical Waste Treatment

Long Description : Other Chemical Waste Treatment & Disposal

Account : 56630

Effective Date : 2013-06-01

Description : Microfiche Services

Long Description : Microfiche Services

Account : 56631

Effective Date : 2013-06-01

Description : Laundry

Long Description : Laundry services

Account : 56632

Effective Date : 2013-06-01

Description : Medical Services

Long Description : Medical Services

Account : 56633

Effective Date : 2013-06-01

Description : Police/Security Services

Long Description : Police/Security Services

Account : 56634

Effective Date : 2017-04-01

Description : OP Common Fund Assessment

Long Description : Assessment from Office of the President to auxiliaries for general administrative support. "CommonFund" refers to the fact that OP credits this "revenue" to a single fund, M-69400. The rate is .20%

Account : 56635

Effective Date : 2017-04-01

Description : Management Fee Assessment

Long Description : Management fee charged to California Energy Commission awards to support the administration ofthese awards at California Institute of Energy & Environment at UCB. This account should be used by ExtramuralFunds Accounting only. The assessed fees are not subject to overhead assessment.

Account : 56636

Effective Date : 2013-06-01

Description : Property Mgmt Service Fees

Long Description : Fees for property management services provided by external agencies for Regent-owned property

Account : 56637

Effective Date : 2017-04-01

Description : CSS Assessment

Long Description : Campus Shared Services (CSS) Assessment on Current funds, excluding C&G funds, rechargefunds, and research gift funds. The debits to campus departments and the credits to a central Department ID should netzero at campus level.

Account : 56638

Effective Date : 2014-02-01

Description : Cleaning Services

Long Description : Cleaning Services is for cleaning services provided by third party vendors

Account : 56639

Effective Date : 2021-07-01

Description : Miscellaneous Services

Long Description : Miscellaneous Services , including Admin services recharge expenses

Account : 56639

Effective Date : 2005-05-01

Description : Miscellaneous Services

Long Description :

Account : 56640

Effective Date : 2014-06-01

Description : Recharge - Debit Transactions

Long Description : Recharge - Debit Transactions should be used for debt transactions from recharge activities forinternal services. The credit side of recharge activity is typically recorded in account 59000 (OC 3900). CorpAccounting (UCOP) required that the debit charges for internal services that used to be coded to OC 7200 should be

changed to OC 3905 (Michael Riley's email dated 02/03/2012).

Account : 56700

Effective Date : 2017-04-01

Description : BUDSUM Non-Employee Payments

Long Description :

Account : 56710

Effective Date : 2013-06-01

Description : Payments to Patients or Human

Long Description : Payments to Patients or Human Subjects only for those subject to human subject protocols

Account : 56711

Effective Date : 2013-06-01

Description : Participant Support-Other

Long Description : Participant Support-other Registration fees for meetings, conferences, symposia, or training projects.Payable only to non-UC employees or students. Participants are not subject to human subject protocols. Can includepayments made to third parties on behalf of the non UC employee /non UC student participant

Account : 56712

Effective Date : 2013-06-01

Description : Participant Support-Stipends

Long Description : Participant Support-Stipends - includes per diem and subsistence allowances paid to non UCemployees. These can include payments made through an intermediary third party who in turn makes the stipendpayment to the non UC employee

Account : 56713

Effective Date : 2013-06-01

Description : Participant Support-Materials

Long Description : Participant Support-Materials

Account : 56714

Effective Date : 2013-06-01

Description : Participant Sppt-Travel NonAir

Long Description : Participant Support-Travel Non-airfare

Account : 56715

Effective Date : 2016-01-01

Description : Participant Sppt-TravelAirfare

Long Description : Participant Support-Travel Airfare

Account : 56720

Effective Date : 2013-06-01

Description : Consultant Fees

Long Description : Third party consultant fees, does not include on amounts paid through the payroll

Account : 56720

Effective Date : 2016-07-01

Description : Consultant Fees

Long Description : Consultant Fees

Account : 56721

Effective Date : 2013-06-01

Description : Non-Stdt/Vstng Schlr Stipend

Long Description : Non-Student or Visiting Scholar Stipends - does not include post-docs, these should all be paidthrough payroll

Account : 56722

Effective Date : 2013-06-01

Description : Sport's Officials Fees

Long Description : Sports Officials Fees

Account : 56723

Effective Date : 2016-01-01

Description : Student Accomodations

Long Description : Housing rental for students

Account : 56724

Effective Date : 1900-01-01

Description : Temporary Labor

Long Description : Temporary labor costs - non payroll

Account : 56724

Effective Date : 2011-02-01

Description : Temporary Labor

Long Description :

Account : 56725

Effective Date : 1900-01-01

Description : Deceased Empl Dpdnt Costs

Long Description : Payments to Dependent of Deceased Employee

Account : 56726

Effective Date : 1900-01-01

Description : Honoraria

Long Description : Honoraria - Other than University employees

Account : 56727

Effective Date : 2013-06-01

Description : Off-Campus Work Study Reimburs

Long Description : Off-Campus Work Study Reimbursement Costs -- Established for use by the Financial Aid Officefor reimbursement to off-campus employers of Work Study students. (Costs are reported as Work Study wages on

FISAP.)

Account : 56728

Effective Date : 2013-06-01

Description : Counseling Fees

Long Description : Fees paid to outside counselors

Account : 56729

Effective Date : 2016-05-01

Description : Supplier-Provided Services

Long Description : Supplier-Provided Services is used for purchased services from outside (non-UC) entities if there isno more specific existing expense account available.

Account : 56729

Effective Date : 2017-11-01

Description : Supplier-Provided Services

Long Description : Supplier-Provided Services

Account : 56731

Effective Date : 2017-04-01

Description : Post Doc Other Medical Reimbur

Long Description : Post Doc Other Medical Reimbursement -- For reimbursement to non-employee post docs ofallowable medical insurance costs from fund source. Set up at the request of EFA. Not eligible for overhead.

Account : 57000

Effective Date : 2017-04-01

Description : BUDSUM Conf-Mtgs-Traing-Events

Long Description :

Account : 57001

Effective Date : 2013-06-01

Description : Employee Development Training

Long Description : Employee Development Training

Account : 57002

Effective Date : 2016-01-01

Description : Meals Provided to Students

Long Description : Meals or light refreshments to students in support of the University's educational programs, such asa) an athletic team, including training-table meals, game-related meals, and occasional meals provided in accordancewith the rules of the NCAA; b) the recruitment of student athletes; c) a class, study hall, or other academic-basedactivity; d) student orientation programs, commencement exercises, and similar activities; and e) a student governmentmeeting, association meeting or other student meeting. These expenses are subject to BUS-79.

Account : 57003

Effective Date : 2004-07-01

Description : Conference/Event Registration

Long Description : Conference & Event Registration Fees

Account : 57003

Effective Date : 2005-05-01

Description : Conference/Event Registration\

Long Description :

Account : 57004

Effective Date : 2005-07-01

Description : Business Meeting -Technical

Long Description : Expenditures for meals or light refreshments and related services (e.g., room rental, equipmentrental, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences heldprimarily for the dissemination of technical information, e.g. research project related or academic dissemination ofinformation. These expenses are subject to BUS-79.

Account : 57004

Effective Date : 2005-05-01

Description : Food & Bev-Bus Tech Meet/Conf

Long Description :

Account : 57005

Effective Date : 2005-07-01

Description : Business Meeting-Non-Technical

Long Description : Expenditures for meals or light refreshments and related services (e.g., room rental, equipmentrental, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences heldprimarily for non-technical purposes (not research project related or academic dissemination of information). Thisaccount cannot be used with federal funds subject to Federal A-21 regulations governing contracts and grants. Theseexpenses are subject to BUS-79.

Account : 57005

Effective Date : 2005-05-01

Description : Food & Bev-Conf/Meet Non-Tech

Long Description :

Account : 57006

Effective Date : 2005-07-01

Description : Social Activities & Entertainm

Long Description : Expenditures for meals or light refreshments and related services for a) prospective donors,employees, b) Visitors, guests and volunteers and c) Spouse/partner of a University guest or University host. Suchactivities must support an underlying University business purpose such as promoting goodwill, donor cultivation, etc.

Account : 57006

Effective Date : 2005-05-01

Description : Other Activities/Entertainment

Long Description :

Account : 57007

Effective Date : 2005-07-01

Description : Employee Morale-Building Activ

Long Description : Meals or light refreshments for official employee morale-building activities. Examples of suchoccasions include a gathering to honor a departing employee who is retiring or who is separating from University

employment after at least 5 years of service, employee recognition receptions, annual faculty/staff picnics, and holidaygatherings. These expenses are subject to BUS-79.

Account : 57210

Effective Date : 1900-01-01

Description : BUDSUM Travel Domestic

Long Description :

Account : 57211

Effective Date : 1900-01-01

Description : In-State Travel - Air Fare

Long Description : In-State Travel-Airfare

Account : 57211

Effective Date : 2005-05-01

Description : In State Travel-Air Fare

Long Description :

Account : 57212

Effective Date : 2004-07-01

Description : Out-of-State Travel - Air Fare

Long Description : Out-of-State Travel-Airfare

Account : 57212

Effective Date : 2005-05-01

Description : Out-Of-State Travel-Air Fare

Long Description :

Account : 57213

Effective Date : 2001-11-07

Description : In-State Travel - Non Air Fare

Long Description : In-State Travel-Except Airfare

Account : 57213

Effective Date : 2005-05-01

Description : In-State Travel-Non-Air Fare

Long Description :

Account : 57214

Effective Date : 2004-07-01

Description : Out-of-State Travel - Non-Air

Long Description : Out-of-State Travel-Except Airfare

Account : 57214

Effective Date : 2005-05-01

Description : Out-Of-State Travel-Non-Air Fa

Long Description :

Account : 57215

Effective Date : 1900-01-01

Description : Domestic Travel Fees

Long Description : Travel fees. For use by Travel dept. only

Account : 57215

Effective Date : 2005-05-01

Description : Domestic Travel Fees

Long Description :

Account : 57216

Effective Date : 2004-07-01

Description : Out-of-State Travel Exception

Long Description : Out-of-state (domestic) travel amounts which are exempt from substantiation requirements, i.e.,receipts which are typically required for travel costs. These may or may not be reportable on a 1099 to the recipientdepending on the total amount for the calendar year. This account should not be used unless authorized by the TravelDepartment.

Account : 57216

Effective Date : 2005-05-01

Description : Out-Of-State Travel Exception

Long Description :

Account : 57220

Effective Date : 2004-09-01

Description : BUDSUM Travel Foreign

Long Description :

Account : 57221

Effective Date : 2004-07-01

Description : Foreign Travel - Air Fare

Long Description : Foreign Travel-Airfare

Account : 57221

Effective Date : 2005-05-01

Description : Foreign Travel-Air Fare

Long Description :

Account : 57222

Effective Date : 2004-07-01

Description : Foreign Travel - Non-Air Fare

Long Description : Foreign Travel - Except Airfare

Account : 57222

Effective Date : 2005-05-01

Description : Foreign Travel-Non-Air Fare

Long Description :

Account : 57223

Effective Date : 2004-07-01

Description : Foreign Travel Fees

Long Description : Travel fees. For use by Travel Dept. only

Account : 57223

Effective Date : 2005-05-01

Description : Foreign Travel Fees

Long Description :

Account : 57230

Effective Date : 2001-11-07

Description : BUDSUM Travel Other

Long Description :

Account : 57231

Effective Date : 1900-01-01

Description : Travel Fees

Long Description :

Account : 57232

Effective Date : 1900-01-01

Description : Moving Costs

Long Description : Removal Expense and Moving Exp Reimbursement

Account : 57233

Effective Date : 2005-07-01

Description : Travel - Entertainment-Related

Long Description : Travel - Entertainment-Related, University employees on business travel. Hospitality expensesclaimed in accordance with the procedures specified in BUS-79. Such expenses should be itemized and submitted withthe Travel Expense Voucher.

Account : 57238

Effective Date : 2011-12-01

Description : Travel DB Amex Clearing

Long Description : Travel DB Amex Clearing

Account : 57239

Effective Date : 2019-11-02

Description : Travel DB US Bank Clearing

Long Description : Travel Direct Bill US Bank Clearing account is used to capture transactions from the new travelsystem that fail BFS edit and/or fail match between the travel system and US Bank. this account should only be used bycentral Travel/Disbursements.

Account : 57300

Effective Date : 2017-04-01

Description : BUDSUM Miscellaneous Expenses

Long Description :

Account : 57301

Effective Date : 2001-07-01

Description : Write-off of Notes as Uncollec

Long Description :

Account : 57302

Effective Date : 2001-07-01

Description : Loans assigned to Fed Govt

Long Description :

Account : 57303

Effective Date : 2001-07-01

Description : Collectn/Litigation Exp-Loans

Long Description : Collection/Litigation Expense-Loans

Account : 57304

Effective Date : 2001-07-01

Description : Canc of N/R due to Death

Long Description :

Account : 57305

Effective Date : 2001-07-01

Description : Reserve for Bad Debts-Loans

Long Description :

Account : 57306

Effective Date : 2001-07-01

Description : Federal Loans Disbursed

Long Description :

Account : 57307

Effective Date : 2001-07-01

Description : Admin Expense-Loans

Long Description :

Account : 57310

Effective Date : 2003-01-01

Description : General & Empl Liability Insur

Long Description : FOR CENTRAL USE ONLY - General and Employment Practice Insurance Expense

Account : 57311

Effective Date : 2001-11-07

Description : Student Health Insurance

Long Description : Medical Services

Account : 57312

Effective Date : 1900-01-01

Description : Other Insurance

Long Description : Other insurance not covered specific accounts

Account : 57312

Effective Date : 2005-05-01

Description : Other Insurance

Long Description :

Account : 57313

Effective Date : 2002-06-01

Description : Medical Malpractice Insurance

Long Description : To record charges received from OP via financial control

Account : 57314

Effective Date : 2003-01-01

Description : Auto Liability Insurance Exp

Long Description : FOR CENTRAL USE ONLY - Auto liability insurance expense recharged from Fleet Services

Account : 57315

Effective Date : 2011-07-01

Description : GSHIP-Self Insurance

Long Description : Self Insurance-GSHIP is a UC system-wide student health insurance plan for graduate students.Berkeley campus participates in the plan starting fiscal year 2011-12.

Account : 57316

Effective Date : 2011-07-01

Description : USHIP-Self Insurance

Long Description : USHIP - Self Insurance, a system-wide Student Health Insurance Plan for undergraduate students.(Note: the system-wide Student Health Insurance Plan is expanded to include undergraduate student population in fall'11.)

Account : 57317

Effective Date : 2013-08-01

Description : Contra-GSHIP Reimb for Service

Long Description : Contra-GSHIP Reimb for Service

Account : 57318

Effective Date : 2013-08-01

Description : Contra-USHIP Reimb for Service

Long Description : Contra-USHIP Reimb for Service

Account : 57320

Effective Date : 2016-06-01

Description : Cap Lease Int-Computers

Long Description : Capital Lease Interest-Computers

Account : 57321

Effective Date : 2016-06-01

Description : Cap Lease Int-Other Equipment

Long Description : Capital Lease Interest-Other Equipment

Account : 57322

Effective Date : 2017-04-01

Description : Interest on Installment Purcha

Long Description : Installment Purchase Contract Interest

Account : 57323

Effective Date : 2016-01-01

Description : Bank Card Fees/Discounts

Long Description : Bank fees including $6.00 cash advance transaction fee incurred by traveler for University Business.Diners Clud transaction fees

Account : 57323

Effective Date : 2005-05-01

Description : Exp-Bank Fees

Long Description :

Account : 57324

Effective Date : 2016-06-01

Description : Gain/Loss on Foreign Currency

Long Description : Gain or loss on foreign currency exchange, recorded in account 57359-Miscellaneous Expendituresprior to FY 2008-09

Account : 57325

Effective Date : 2012-06-01

Description : Other-Pmt of Interest on Bond

Long Description : Other-Payment of Interest on Bond is for Retirement of Indebtedness funds only, mapped to UCOPTC 2275.

Account : 57326

Effective Date : 2011-06-01

Description : Aux Enter-Pymt of Int on Bonds

Long Description : Retirement of Indebtedness-Auxiliary Enterprises-Payment of Interest on Bonds, mapped to UCOPTC 2215. Note: the account description is in accordance with UCOP's description of TC 2215; however, UCOP's entryfor FY 2010-11 that required campus to respond with TC 2215 included non-Auxiliary activities. GA-PA is tocommunicate with UCOP to pursue a modification to the definition or the use of TC 2215.

Account : 57327

Effective Date : 2011-06-01

Description : Amor Defer Fin Cost-Rev Bonds

Long Description : Amortization of Deferred Financing Cost-Revenue Bonds (UCOP TC 2261)

Account : 57328

Effective Date : 2011-06-01

Description : Payment of Interest to OP

Long Description : Payment of Interest to OP (UCOP TC 2295) is established as an expense account to replace account34121, as UCOP remapped TC 2295 from "transfers" to "nonoperating expenses-interest expense" in UCOP's mappingof codes for SRECNA, effective FY 2010-11.

Account : 57329

Effective Date : 2016-06-01

Description : Other Interest

Long Description : Other interest charges.

Account : 57330

Effective Date : 1900-01-01

Description : Fines & Penalties

Long Description : Fines, penalties, interest, disallowances, settlements or legal judgements against the Universityresulting from violations of federal, state, local, or foreign laws and regulations.

Account : 57331

Effective Date : 2016-01-01

Description : Damage/Grievance Awds/Sttlmts

Long Description : Damage and grievance Awards and Settlements

Account : 57332

Effective Date : 1900-01-01

Description : Cost of Other Legal Proceeding

Long Description : Cost of defense and prosecution of criminal and civil proceedings, claims, appeals, and patentinfringement.

Account : 57332

Effective Date : 2005-05-01

Description : Cost Of Other Legal Proceeding

Long Description :

Account : 57333

Effective Date : 2011-08-01

Description : UCOP Systemwide Assessment Chg

Long Description : UCOP system-wide assessment charges are collected monthly through recharges of expenses tocampus, beginning FY 2011-12. The assessment will include amounts that support systemwide programs located at theOffice of the President and at the campus. The campus will permanently budget funding for these systemwide programslocated at the campus in fund 69085 locally. The charges may be transferred or recharged on campus (excludingcontracts and grants).

Account : 57333

Effective Date : 2005-05-01

Description : Exp-Outside Serv-Legal(Fdn)

Long Description :

Account : 57334

Effective Date : 2012-09-01

Description : Greenhouse Gas Cap-and-Trade

Long Description : Greenhouse Gas Cap-and-Trade expenses (other operating expenses) has been established forrecording of those expenses and to map with UCOP's new OC 7190 (email from Doris Wildeman to GA Director on09/07/2012).

Account : 57335

Effective Date : 2016-01-01

Description : Govt Regulatory Fees

Long Description : Govt Regulatory Fees

Account : 57335

Effective Date : 2016-07-01

Description : Govt Regulatory Fees

Long Description : Govt Regulatory Fees

Account : 57340

Effective Date : 2016-01-01

Description : Medical Coverage Reimbursement

Long Description : Medical Coverage Reimbursement

Account : 57341

Effective Date : 2001-12-01

Description : Depreciation-Intangibles

Long Description : Depreciation-Intangible Assets-Campus

Account : 57342

Effective Date : 2001-12-01

Description : Misc Exp-Contra-Capitalized

Long Description : Elimination of Capitalized Other CF Expenditures

Account : 57346

Effective Date : 2002-06-01

Description : Bad Debt Expense-State Govt

Long Description :

Account : 57347

Effective Date : 2002-06-01

Description : Bad Debt Expense-Federal Govt

Long Description :

Account : 57348

Effective Date : 2002-06-01

Description : Bad Debt Expense-Auxiliary Ent

Long Description :

Account : 57349

Effective Date : 2002-06-01

Description : Bad Debt Expense-Educ Activ

Long Description :

Account : 57350

Effective Date : 2016-05-01

Description : Non-student Appreciation/Award

Long Description : Non-student Appreciation and Recognition Awards, does not include service awards.

Account : 57351

Effective Date : 2005-07-01

Description : Donations & Contributions

Long Description : Cash donation as part of the meal or registration fee to a nonprofit community or charitablefundraising event. University does not permit contributions in connection with any event sponsored by an organizationassociated either directly or indirectly with a political party, campaign, candidate, or group engaged in an attempt toinfluence legislation, elections, referenda, or similar activities. These expenses are subject to BUS-79.

Account : 57352

Effective Date : 2000-07-06

Description : Memberships:Fed Chrgbl

Long Description : Cost of the institution's membership in business, technical, and professional organizations and costof subscriptions to periodicals issued by these organizations which result in membership of the organization

Account : 57353

Effective Date : 2000-07-06

Description : Memberships: Federally Unchrg

Long Description : Cost of membership in any civic or community organizations, county club, social or dining club ororganization and the cost of periodicals issued by these organizations which result in membership of the organization

Account : 57354

Effective Date : 2016-01-01

Description : Tournament Registration/Entry

Long Description : Tournament Registration/Entry Fees

Account : 57355

Effective Date : 1900-01-01

Description : Royalties

Long Description : Payments to inventors for royalties on patents

Account : 57356

Effective Date : 2002-06-01

Description : Bad Debt Expenditures-Other

Long Description : Bad Debt Expenditures - for central accounting use only

Account : 57357

Effective Date : 1900-01-01

Description : Revenue-Sharing Expenditures

Long Description : Revenue-Sharing Expenditures - for use by central accounting only

Account : 57358

Effective Date : 2016-01-01

Description : Fund Raising Contra Expense

Long Description : Fund Raising Contra Expense - for certain fund raising-related receipts as contra expenditures only

Account : 57359

Effective Date : 2017-04-01

Description : Miscellaneous Expenditures

Long Description : Miscellaneous Expenditures - not included in other expenditure categories

Account : 57359

Effective Date : 2005-05-01

Description : Miscellaneous Expenditures

Long Description :

Account : 57360

Effective Date : 2017-04-01

Description : Agency Fund Cash Receipts

Long Description : Agency Fund Cash Receipts - used for cash receipts provided by non-UC entities to the university asan advance payment for establishing an agency account or as a reimbursement for agency account activities

Account : 57361

Effective Date : 2017-04-01

Description : Agency AFC Charges

Long Description : Agency fund Administrative Full Costing charges

Account : 57365

Effective Date : 2017-04-01

Description : Indirect Cost-NonCG Funds

Long Description : Indirect Cost-NonCG Funds is used for assessment of Indirect Cost on non-CG funds.

Account : 57366

Effective Date : 2016-07-01

Description : UC Path Assessment fee

Long Description : UC Path Assessment fee ( s/b linked with fund 69080)

Account : 57369

Effective Date : 2006-06-01

Description : Agency Contra Expense

Long Description : Agency Contra Expense - for use by central accounting

Account : 57370

Effective Date : 2013-06-01

Description : Cost of Goods Sold

Long Description : Cost of items such as computer hardware/software/supplies or any other item purchased for resale tothird-parties, i.e., students, faculty, staff or other non-campus customers, or campus departments.

Account : 57371

Effective Date : 2016-01-01

Description : On-Site Game Exp (Guarantees

Long Description : On-Site Game Expense (guarantees paid out to other institutions) to be used by IntercollegiateAthletics, formerly recorded as contra-revenue in account 47150-Sls/Svcs of Aux Enter Contra.

Account : 57372

Effective Date : 2016-01-01

Description : BPI Rebates - Contra Expense

Long Description : The Berkeley Procurement Initiative (BPI) Rebates - Contra Expense

Account : 57373

Effective Date : 2017-04-01

Description : Work-Study Admin Assessment

Long Description : Work-Study Administrative Assessment is to be used by the campus Financial Aid and ScholarshipOffice to charge a percent of on-campus workstudy wages to employers. This account should be used for both the debitand credit side of the entry, so it should net zero by account at campus level.

Account : 57375

Effective Date : 2014-04-01

Description : Unrstr Gifts to Other Instit

Long Description : Unrestricted gifts transferred to other third-party institutions, i.e., not another UC campus.

Account : 57376

Effective Date : 2005-11-01

Description : Post Doc Stipend with Overhead

Long Description : Post Doc Stipend with Overhead

Account : 57377

Effective Date : 2005-11-01

Description : Post Doc Stipend Exempt of OH

Long Description : Post Doc Stipend Exempt of Overhead

Account : 57378

Effective Date : 2007-09-01

Description : Pymt of Int-Tax Exempt CP

Long Description : Payment of Interest-Tax Exempt Commercial Paper (TC 2273)

Account : 57379

Effective Date : 2007-09-01

Description : Pymt of Int-Taxable CP

Long Description : Payment of Interest-Taxable Commercial Paper (TC 2274)

Account : 57380

Effective Date : 2001-10-06

Description : Pymt of Int Cap Lease Aux/SE

Long Description :

Account : 57381

Effective Date : 2001-10-06

Description : Pymt of Int Bank Loans Other

Long Description :

Account : 57382

Effective Date : 2001-10-06

Description : Pymt of Int Cap Lease Other

Long Description :

Account : 57383

Effective Date : 2001-10-06

Description : Pymt of Int State Cap Lease Ot

Long Description :

Account : 57384

Effective Date : 2001-10-06

Description : Pymt of Int St Enrgy Eff Bonds

Long Description :

Account : 57385

Effective Date : 2006-04-01

Description : Contra Interest Exp-SPWB Cap L

Long Description : Contra interest expense - SPWB capital leases (payment of capital interest)

Account : 57386

Effective Date : 2001-10-06

Description : Debt Extinguishment Cost

Long Description :

Account : 57387

Effective Date : 2001-12-01

Description : Interest Exp-Contra-Capitalizd

Long Description : Contra Interest Expense (Payment of Capitalized Interest)

Account : 57388

Effective Date : 2003-06-01

Description : Amortization of Deferred Costs

Long Description : Amortization of Deferred Costs of Issuance (TC2263)

Account : 57389

Effective Date : 2004-06-01

Description : Amort of Premium-Revenue Bond

Long Description : Amortization of Premium-Revenue Bond

Account : 57390

Effective Date : 2017-04-01

Description : Fiscal Close Clearing

Long Description : Fiscal Close Clearing - for use by Central accounting

Account : 57399

Effective Date : 2017-04-01

Description : Expenditure Clearing Other

Long Description : Expenditure Clearing Other - for use by central accounting

Account : 57400

Effective Date : 1900-01-01

Description : BUDSUM Pymts Students/Stud Aid

Long Description :

Account : 57410

Effective Date : 1900-01-01

Description : U/G Scholarships-Stipends

Long Description : Awards administered by the Financial Aid office as payments to undergraduate students. Awards aremade on the basis of academic excellence, exceptional promise and/or financial need

Account : 57411

Effective Date : 1900-01-01

Description : U/G Grants-in-Aid-Stipends

Long Description : Awards administered by the Financial Aid Office as payments to undergraduates. Awards are basedprimarily on financial need rather than scholastic requirement.

Account : 57412

Effective Date : 1900-01-01

Description : U/G Misc Payments-Stipends

Long Description : Awards administered by a department as payments to undergraduates.

Account : 57413

Effective Date : 1900-01-01

Description : Grad Fellowships-Stipends

Long Description : Fellowships include grants-in-aid & trainee stipends to graduate students. Awards administered bythe Graduate Division as payments to graduate students as a mark of honor, based primarily on scholarship & promiseof o/s academic or prof. contribution

Account : 57414

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-Stipends

Long Description : Awards administered by the Graduate Division or the Financial Aid Office as payments to graduatestudents. Awards are based primarily on financial need rather than scholastic requirement

Account : 57415

Effective Date : 1900-01-01

Description : Grad Misc Payments-Stipends

Long Description : Awards administered by a department as payments to graduate students

Account : 57420

Effective Date : 1900-01-01

Description : U/G Scholarships-Tuition/Fees

Long Description : Awards administered by Financial Aid & restricted to the payments of tuition/fees for undergraduatestudents. Awards are made on the basis of academic excellence, exceptional promise, and/or financial need

Account : 57421

Effective Date : 1900-01-01

Description : U/G Grants-Tuition/Fees

Long Description : Awards administered by the Financial Aid Office and restricted to the payment of tuition/fees forundergraduate students. Awards are based primarily on financial need rather than scholastic requirement

Account : 57422

Effective Date : 1900-01-01

Description : U/G Misc Payments-Tuition/Fees

Long Description : Awards administered by a department and restricted to payment of tuition/fees for under-graduatestudents

Account : 57423

Effective Date : 1900-01-01

Description : Grad Fellowships-Tuition/Fees

Long Description : Awards administered by Graduate Division and restricted to the payments of tuition/fees forgraduate students. Awards are made on the basis of academic excellence, exceptional promise, and/or financial need.

Account : 57424

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-Tuition/Fee

Long Description : Awards administered by the Graduate Division or Financial Aid Office and restricted to the paymentof tuition/fees for graduate students. Awards are based primarily on financial need rather than scholastic requirement.

Account : 57425

Effective Date : 1900-01-01

Description : Grad Misc Payment-Tuition/Fees

Long Description : Awards administered by a department and restricted to payment of tuition/fees for graduate students.

Account : 57430

Effective Date : 1900-01-01

Description : Grad Fellowships-Travel

Long Description : Awards for payment of travel for graduate students as mark of honor, based primarily on scholarshipand promise of outstanding academic or professional contribution.

Account : 57431

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-Travel

Long Description : Awards for payment of travel for graduate students, based primarily upon need rather than scholasticrequirement

Account : 57440

Effective Date : 1900-01-01

Description : U/G Scholarships-General

Long Description : Awards administered by the Financial Aid Office for undergraduate students on the basis ofacademic excellence, exceptional promise, and/or financial need.

Account : 57441

Effective Date : 1900-01-01

Description : U/G Grants-General

Long Description : Awards administered by the Financial Aid Office for undergraduate students. Awards are basedprimarily on financial need rather than scholastic requirement.

Account : 57442

Effective Date : 1900-01-01

Description : U/G Misc Payments-General

Long Description : Awards administered by departments for undergraduate students.

Account : 57443

Effective Date : 1900-01-01

Description : Grad Fellowships-General

Long Description : Awards administered by the Graduate Division for graduate students as mark of honor, basedprimarily on scholarship and promise of outstanding academic or professional contribution.

Account : 57444

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-General

Long Description : Awards administered by the Graduate Division or the Financial Aid Office for graduate students.Awards are based primarily on need rather than scholastic requirement.

Account : 57445

Effective Date : 1900-01-01

Description : Grad Misc Payments-General

Long Description : Awards administered by departments for graduate students.

Account : 57450

Effective Date : 2016-05-01

Description : Student Appreciation/Awards

Long Description : Also see account 57350 Non-student Appreciation/Awards

Account : 57455

Effective Date : 2016-01-01

Description : Research Training Awards

Long Description : Student research training awards (classified as Instruction function/program code 40). Includessponsored research activities "involving the training of individuals in research techniques (commonly called researchtraining) where such activities utilize the same facilities as other research and development activities...." (OMB CircularA021), travel research/research abroad, and Research Experience for Undergraduates.

Account : 57456

Effective Date : 2017-04-01

Description : Pymts to Indiv on Filing Fee

Long Description : Payments to Individuals on Filing Fee Status. Graduate "students" on filing fee status are notregistered and enrolled and, therefore, are not students. Payments or awards to them are therefore not student financialaid. (Additinal note: These former students have completed all requirements for the degree except for filing the master'sthesis or doctoral dissertation or taking the final comprehensive examination for the master's degree or the FinalExamination for the doctorate.)

Account : 57490

Effective Date : 2003-06-01

Description : Scholarship Allowance Contra

Long Description : Scholarship Allowance Contra Expense (Credit) -- contra-expense account associated with thereclassification of student financial aid for tuition and fees that is classified as a contra-revenue pursuant to OP's IRM151

Account : 57510

Effective Date : 2005-04-01

Description : Impr Orig Cost-Real Estate

Long Description : Impairment of Capital Assets-Orig Cost - Real Estate

Account : 57511

Effective Date : 2005-04-01

Description : Impr Orig Cost-Bldg & Struct

Long Description : Impairment of Capital Assets-Orig Cost - Buillding & Structure

Account : 57512

Effective Date : 2005-04-01

Description : Impr Orig Cost-Fixed Equip

Long Description : Impairment of Capital Assets-Orig Cost - Fixed Equipment

Account : 57513

Effective Date : 2005-04-01

Description : Impr Orig Cost-Gen Imprvmts

Long Description : Impairment of Capital Assets-Orig Cost - General Imprvmts

Account : 57514

Effective Date : 2005-04-01

Description : Impr Orig Cost-Software > 10M

Long Description : Impairment of Capital Assets-Orig Cost - Software > 10M

Account : 57515

Effective Date : 2005-04-01

Description : Impr Orig Cost-Software < 10M

Long Description : Impairment of Capital Assets-Orig Cost - Software < 10M

Account : 57516

Effective Date : 2005-04-01

Description : Impr Orig Cost Equipment

Long Description : Impairment of Capital Assets-Orig Cost - Equipment

Account : 57517

Effective Date : 2005-04-01

Description : Impr Orig Cost-Intangible Asse

Long Description : Impairment of Capital Assets-Orig Cost - Intangible Assets

Account : 57518

Effective Date : 2005-04-01

Description : Impr Orig Cost-Infrastructure

Long Description : Impairment of Capital Assets-Orig Cost - Infrastructure Assets

Account : 57519

Effective Date : 2005-04-01

Description : Impr Orig Cst-Spc Cllct-ExcLib

Long Description : Impairment of Capital Assets-Orig Cost - Special Collection - Excluding Library

Account : 57520

Effective Date : 2008-08-01

Description : Impr Orig Cst-Lib Mtrls & Cllc

Long Description : Impairment of Capital Assets-Original Cost-Library Materials & Collections-Campus

Account : 57521

Effective Date : 2009-04-01

Description : Impr Orig Cst-Lib Rare Books

Long Description : Impairment of Capital Assets-Original Cost-Library Rare Books & Rare Book Collections; TC 2467

Account : 57530

Effective Date : 2005-04-01

Description : Impr Accum Depn- Bldg & Struct

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Building & Structure

Account : 57531

Effective Date : 2005-04-01

Description : Impr Accum Depn-Gen Imprvmts

Long Description : Impairment of Capital Assets-Accumulated Depreciation - General Improvements

Account : 57532

Effective Date : 2005-04-01

Description : Impr Accum Depn-Software > 10M

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Software > 10M

Account : 57533

Effective Date : 2005-04-01

Description : Impr Accum Depn-Software < 10M

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Software < 10M

Account : 57534

Effective Date : 2005-04-01

Description : Impr Accum Depn - Equipment

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Equipment

Account : 57535

Effective Date : 2005-04-01

Description : Impr Accum Depn-Intngbl Assets

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Intangible Assets

Account : 57536

Effective Date : 2005-04-01

Description : Impr Accum Depn-Infrastructure

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Infrastructure Assets

Account : 57550

Effective Date : 2005-04-01

Description : Opr Imp Loss to Sp/Ex Imp Loss

Long Description : Operating Impairment Loss to Special or Extraordinary Impairment Loss

Account : 57560

Effective Date : 2005-04-01

Description : Other Losses, Non-capital Asst

Long Description : Other losses, other than capital assets

Account : 57561

Effective Date : 2005-04-01

Description : Insur Recov, CY Non-cap Assets

Long Description : Insurance recoveries, current year other than capital assets

Account : 57570

Effective Date : 2009-03-01

Description : Pollution Remediation Cost

Long Description : Pollution Remediation Cost (GASB 49, Object 7170)

Account : 57571

Effective Date : 2009-03-01

Description : Pollution Remedi Rcvry-CY Cost

Long Description : Pollution Remediation Cost Recovery-Current Year Cost (GASB 49, Object 7175)

Account : 57580

Effective Date : 2009-03-01

Description : Special Pollution Remedi Cost

Long Description : Special Pollution Remediation Cost (GASB 49, Object 7181, to be activated when the account isneeded)

Account : 57581

Effective Date : 2009-03-01

Description : Extraord Pollution Remedi Cost

Long Description : Extraordinary Pollution Remediation Cost (GASB 49, Object 7182, to be activated when the accountis needed)

Account : 57582

Effective Date : 2009-03-01

Description : Spcl Pollution Reme Rcvry-CY C

Long Description : Special Pollution Remediation Recovery-Current Year Cost (GASB 49, Object 7183, to be activatedwhen the account is needed)

Account : 57583

Effective Date : 2009-03-01

Description : Extra Pollution Reme Rcvry-CYC

Long Description : Extraordinary Pollution Remediation Recovery-Current Year Cost (GASB 49, Object 7184, to beactivated when the account is needed)

Account : 57710

Effective Date : 2017-04-01

Description : Clear Deficits-Rchg, Oth Curre

Long Description : Year End Expenditure Clearing for Year End Deficit Clearing Processing Active only during DeficitClearing Process. This account is used for Recharge and Other Current Funds. It is not used for C&G funds.

Account : 57720

Effective Date : 2021-09-01

Description : Deficit Clearing - C & G

Long Description : Deficit Policy Clearing Account - Contract & Grants; For Monthly deficit clearing on Closed C&GFunds; and Year-end clearing on Open C&G Funds in deficit without Waivers/Business Plans in place.

Account : 57780

Effective Date : 2010-06-01

Description : Nonoper Misc. Deductions-SPWB

Long Description : Nonoperating Miscellaneous Deductions–SPWB, such as underwriter’s discount for the bondsissued (responding to OP TC 2993).

Account : 57781

Effective Date : 2014-05-01

Description : Pymt of Int 1-Tm Pmt St Cap Le

Long Description : Payment of Interest Other-One Time Payment - State Cap Leases

Account : 57800

Effective Date : 2017-04-01

Description : BUDSUM C&G Sub Awards

Long Description :

Account : 57810

Effective Date : 1900-01-01

Description : Cum Exp > $25k per Subaward

Long Description : Cumulative expenditures > $25k on Subawards with parties outside the University (incl LBL &LLL)

Account : 57811

Effective Date : 2009-04-01

Description : Cum Exp < $25k Per Subaward

Long Description : Cumulative Expenditures = or < $25k on Subawards with parties outside the University (incl LBL &LLL) 7270 = First $25K of subaward, so that in conjunction with obj code 7300 for subawards, one can calculate thefull population of expense. Note that the first $25K is subject to application of F&A costs, while the amount above$25K is not.

Account : 57819

Effective Date : 2011-10-01

Description : Genomic Arrays > $75K Per BdgYr

Long Description : Genomic Arrays > $75K Per Budget Year, should be excluded from F&A cost

Account : 57820

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSF

Long Description : C&G Intercampus Exp-UCSF

Account : 57821

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSF

Long Description : C&G Intercampus Contra-Exp-UCSF

Account : 57830

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCD

Long Description : C&G Intercampus Exp-UCD

Account : 57831

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp UCD

Long Description : C&G Intercampus Contra-Exp-UCD

Account : 57840

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCLA

Long Description : C&G Intercampus Exp-UCLA

Account : 57841

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCLA

Long Description : C&G Intercampus Contra-Exp-UCLA

Account : 57850

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCR

Long Description : C&G Intercampus Exp-UCR

Account : 57851

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCR

Long Description : C&G Intercampus Contra-Exp-UCR

Account : 57860

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSD

Long Description : C&G Intercampus Exp-UCSD

Account : 57861

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSD

Long Description : C&G Intercampus Contra-Exp-UCSD

Account : 57870

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSC

Long Description : C&G Intercampus Exp-UCSC

Account : 57871

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSC

Long Description : C&G Intercampus Contra-Exp-UCSC

Account : 57880

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSB

Long Description : C&G Intercampus Exp-UCSB

Account : 57881

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSB

Long Description : C&G Intercampus Contra-Exp-UCSB

Account : 57890

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCI

Long Description : C&G Intercampus Exp-UCI

Account : 57891

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCI

Long Description : C&G Intercampus Contra-Exp-UCI

Account : 57895

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCMerced

Long Description : C&G Intercampus Exp- UC Merced

Account : 57896

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCMer

Long Description : C&G Intercampus Contra-Exp-UC Merced

Account : 57900

Effective Date : 1900-01-01

Description : BUDSUM Indirect Cost Recovery

Long Description :

Account : 57901

Effective Date : 2015-09-01

Description : C&G Sponsor Dir Cost - Lab Fee

Long Description : C&G Sponsor Dir Cost - Lab Fee is for specific C&G awards where the sponsor wants to see theLab Fee as a direct cost on a ledger report, but the lab fee charge is resulted from a sponsor agreed % and shouldreported as indirect cost.

Account : 57910

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-Federal

Long Description : Indirect Cost Recovery-Federal Grant - central accounting only

Account : 57920

Effective Date : 2016-01-01

Description : Indirect Cost Recv-Fed Contrac

Long Description : Indirect Cost Recovery-Federal Contract - central accounting only

Account : 57940

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-State

Long Description : Indirect Cost Recovery-State Contract/Grant - central accounting only

Account : 57950

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-Local

Long Description : Indirect Cost Recovery-Local Contract/Grant - central accounting only

Account : 57960

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-Private

Long Description : Indirect Cost Recovery-Private Contract/Grant - central accounting only

Account : 57990

Effective Date : 1901-01-01

Description : Indirect Cost Recovery-C&G

Long Description : Indirect Cost Recovery-C&G is to function like a consolidated indirect cost recovery account for allC&G funds upon implementation of PS Grants Suite, effective 04/01/2014.

Account : 57998

Effective Date : 1900-01-01

Description : Indirect Cost Recovery-Contra

Long Description : Indirect Cost Recovery-Contra Exp - central accounting only

Account : 57999

Effective Date : 1900-01-01

Description : Indirect Cost Recovery-Prior Y

Long Description : Indirect Cost Recovery-Prior Year - central accounting only

Account : 58000

Effective Date : 2017-04-01

Description : BUDSUM Unallocated

Long Description :

Account : 58001

Effective Date : 2017-04-01

Description : BUDSUM Unallocated

Long Description : Unallocated Cost

Account : 58010

Effective Date : 2017-04-01

Description : BUDSUM Direct Cost

Long Description : Direct Cost

Account : 58011

Effective Date : 1901-01-01

Description : BUDSUM Indirect Cost

Long Description : Indirect Cost

Account : 58012

Effective Date : 2016-11-01

Description : BUDSUM Salaries/Wages-Academic

Long Description : Salaries and Wages - Academic

Account : 58013

Effective Date : 2016-05-01

Description : BUDSUM Sub-Recipient < =25K

Long Description : Sub-Recipient < =25K

Account : 58014

Effective Date : 1901-01-01

Description : BUDSUM Sub-Recipient > 25K

Long Description : Sub-Recipient > 25K

Account : 58015

Effective Date : 1901-01-01

Description : BUDSUM Animal

Long Description : Animal

Account : 58016

Effective Date : 2016-05-01

Description : BUDSUM Participant Support

Long Description : Participant Support

Account : 58017

Effective Date : 2016-05-01

Description : BUDSUM Tuition

Long Description : Tuition

Account : 58018

Effective Date : 2017-04-01

Description : BUDSUM Other Direct Expenses

Long Description : Other Expenses

Account : 58019

Effective Date : 1901-01-01

Description : BUDSUM Salaries/Wages-Staff

Long Description : Salaries and Wages - Staff

Account : 58020

Effective Date : 1901-01-01

Description : BUDSUM Salaries-Staff Limited

Long Description : BUDSUM Salaries-Staff Limited

Account : 58021

Effective Date : 1901-01-01

Description : BUDSUM Entertainment

Long Description : BUDSUM Entertainment

Account : 58022

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup-Stipend

Long Description : BUDSUM Participant Sup-Stipend

Account : 58023

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup Travel

Long Description : BUDSUM Participant Sup Travel

Account : 58024

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup Subsist

Long Description : BUDSUM Participant Sup Subsist

Account : 58025

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup Other

Long Description : BUDSUM Participant Sup Other

Account : 58026

Effective Date : 1901-01-01

Description : BUDSUM Sal-Staff Exempt CBR

Long Description : BUDSUM Sal-Staff Exempt CBR

Account : 58027

Effective Date : 2017-04-01

Description : BUDSUM 3rd Party Cost Share Ex

Long Description : BUDSUM 3rd Party Cost Share Ex

Account : 58028

Effective Date : 1901-01-01

Description : BUDSUM Capital Assets

Long Description : BUDSUM Capital Assets

Account : 58029

Effective Date : 1901-01-01

Description : BUDSUM Recharge

Long Description : BUDSUM Recharge

Account : 58030

Effective Date : 2016-01-01

Description : BUDSUM Consulting Fees

Long Description : BUDSUM Consulting Fees

Account : 58100

Effective Date : 2017-04-01

Description : BUDSUM Reappropriated Balances

Long Description :

Account : 58200

Effective Date : 2017-04-01

Description : BUDSUM Fund Advance Unalloc

Long Description : UNALLOCATED APPROPRIATION FOR CONTRACT AND GRANT FUND ADVANCEAUTHORIZED BY THE SPONSORED PROJECT OFFICE

Account : 59000

Effective Date : 1900-01-01

Description : BUDSUM Recharge Income

Long Description : Credit for recharges to other customer depts.

Account : 59010

Effective Date : 2012-04-01

Description : Recharge-Systemwide Assessment

Long Description : Recharge-Systemwide Assessment, mapped to UCOP OC 3981, is for recharge credits whencampuses recharge departmental funds to re-coop the Systemwide Assessment from UCOP, and it should be coded withSub Account 9, per Denise Ledesma at UCOP Budget and Capital Resoruces (email dated 04/18/2012).

Account : 59810

Effective Date : 2005-05-01

Description : Disb Uc (Income)

Long Description :

Account : 59811

Effective Date : 2005-05-01

Description : Disb - Gift Fee (Income)

Long Description :

Account : 59812

Effective Date : 2005-05-01

Description : Disb - Uc (Principal)

Long Description :

Account : 59813

Effective Date : 2005-05-01

Description : Matured Trusts

Long Description :

Account : 59814

Effective Date : 2005-05-01

Description : Disb - Other ( Principal )

Long Description :

Account : 59815

Effective Date : 2005-05-01

Description : Credit Card Exp. - (Principal)

Long Description :

Account : 59816

Effective Date : 2016-07-01

Description : Philanthropic Allocation

Long Description :

Account : 59820

Effective Date : 2015-02-01

Description : Disb to Non-UC Entities (Incom

Long Description : Disb to Non-UC Entities (Incom

Account : 59822

Effective Date : 2015-02-01

Description : Disb to Non-UC Entities (Princ

Long Description : Disb to Non-UC Entities (Princ

Account : 59990

Effective Date : 2002-07-01

Description : Staff Merit Provision

Long Description : Staff Merit Provision

Account : 59991

Effective Date : 2002-07-01

Description : Staff Range Provision

Long Description : Staff Range Provision

Account : 59992

Effective Date : 2002-07-01

Description : Staff Up/Downgrading Provision

Long Description : Staff Upgrading/Downgrading Provision

Account : 59993

Effective Date : 2002-07-01

Description : Staff Reclass Provision

Long Description : Staff Reclassification Provision

Account : 59994

Effective Date : 2002-07-01

Description : Staff Equity Provision

Long Description : Staff Equity Provision

Account : 59998

Effective Date : 2006-07-01

Description : Provision-Staff Recog Award

Long Description : Budget Provision for Staff Recognition Awards

Account : 60005

Effective Date : 1900-01-01

Description : Academic Merits & Promotions

Long Description :

Account : 60010

Effective Date : 1900-01-01

Description : Acad Upgrading & Downgrading

Long Description :

Account : 60020

Effective Date : 1900-01-01

Description : Academic Range Adjustments

Long Description :

Account : 60025

Effective Date : 2007-10-01

Description : Academic Parity/Mkt Rate Adj

Long Description :

Account : 60030

Effective Date : 2002-06-01

Description : Acad Upgrading Early Retiremen

Long Description : Academic Upgrading Early Retirement - Central Campus Provision Account

Account : 60045

Effective Date : 1900-01-01

Description : Relinquished Faculty Positions

Long Description :

Account : 60050

Effective Date : 1900-01-01

Description : Downgrading Residual

Long Description :

Account : 60060

Effective Date : 2002-08-01

Description : Graduate Std Instruct Position

Long Description :

Account : 60070

Effective Date : 2008-01-01

Description : EVCP TAS Provision

Long Description :

Account : 60075

Effective Date : 1900-01-01

Description : Non-Instructional Academic Pos

Long Description :

Account : 60110

Effective Date : 1900-01-01

Description : Staff Merits

Long Description :

Account : 60120

Effective Date : 1900-01-01

Description : Staff Range Adjustments

Long Description :

Account : 60130

Effective Date : 1900-01-01

Description : Staff Six-Month/Trainee Incr

Long Description :

Account : 60140

Effective Date : 1900-01-01

Description : Staff Upgrading & Downgrading

Long Description :

Account : 60150

Effective Date : 1900-01-01

Description : Staff Reclassifications

Long Description :

Account : 60160

Effective Date : 1900-01-01

Description : Staff Equity Adjustments

Long Description :

Account : 60170

Effective Date : 1900-01-01

Description : Other Staff Salary Adjustmts

Long Description :

Account : 60210

Effective Date : 1900-01-02

Description : Employee Benefits

Long Description :

Account : 60230

Effective Date : 1900-01-01

Description : Partial-Full Grad Std Fee Rems

Long Description :

Account : 60305

Effective Date : 1900-01-01

Description : Budget Reductions

Long Description :

Account : 60310

Effective Date : 1900-01-01

Description : Budget Reductions-Offset

Long Description :

Account : 60315

Effective Date : 1900-01-01

Description : Budgetary Savings

Long Description :

Account : 60320

Effective Date : 1900-01-01

Description : Campus Long-term Debt

Long Description :

Account : 60325

Effective Date : 1900-01-01

Description : Chancellor's Bridge Initiative

Long Description :

Account : 60330

Effective Date : 2005-07-01

Description : Funds Conservation Offset

Long Description :

Account : 60335

Effective Date : 1900-01-01

Description : Non-Salary Inflat Adj/Price In

Long Description :

Account : 60340

Effective Date : 1900-01-01

Description : Prior Year Balances

Long Description :

Account : 60345

Effective Date : 1900-01-01

Description : Increased Enroll-Camp Overhead

Long Description :

Account : 60350

Effective Date : 1900-01-01

Description : Staff Training Reserve

Long Description :

Account : 60355

Effective Date : 1900-01-01

Description : Student Services Reserve

Long Description :

Account : 60360

Effective Date : 1900-01-01

Description : Undesig Purpose Reserves

Long Description :

Account : 60365

Effective Date : 1900-01-01

Description : Other Designated Purpose Resv

Long Description :

Account : 60370

Effective Date : 1900-01-01

Description : Unrestricted Miscl Income

Long Description :

Account : 60375

Effective Date : 1900-01-01

Description : VCAC Reserves

Long Description :

Account : 60380

Effective Date : 1900-01-01

Description : Faculty Research Grants

Long Description :

Account : 60410

Effective Date : 1900-01-01

Description : Faculty Recruitment Reserve

Long Description :

Account : 60415

Effective Date : 1900-01-01

Description : Instruc Equipment Replacement

Long Description :

Account : 60420

Effective Date : 1900-01-01

Description : Increased Enroll-Dept Support

Long Description :

Account : 60510

Effective Date : 1900-01-01

Description : Restricted Endowment Inc

Long Description :

Account : 60515

Effective Date : 1900-01-01

Description : Unrestricted Endowment Inc

Long Description :

Account : 60520

Effective Date : 1900-01-01

Description : Unrestricted Gifts

Long Description :

Account : 60525

Effective Date : 1900-01-01

Description : Restricted Gifts

Long Description :

Account : 60605

Effective Date : 2017-04-01

Description : 3rd Party Cost Share-Prov

Long Description : 3rd Party Cost Share-Provisions: for use by CGA group to capture cost share amounts for use in theProjects Resource module. For use in ACTUALS ledger. This account should remain zero balance at account level andshould be monitored by CGA.

Account : 60900

Effective Date : 2016-05-01

Description : Staffing List Value - Academic

Long Description : Staffing List Value - Academic is for Central Budget Office use only. Reflects the value of theUCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.

Account : 60910

Effective Date : 2016-05-01

Description : Staffing List Value - Staff

Long Description : Staffing List Value - Staff is for Central Budget Office use only. Reflects the value of the UCOPstaffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.

Account : 60980

Effective Date : 2016-05-01

Description : Staffing List Value - Contra

Long Description : Staffing List Value - Contra is for Central Budget Office use only. Reflects the value of the UCOPstaffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.

Account : 71110

Effective Date : 2017-04-01

Description : General Allocation

Long Description : Baseline allocation of annual support from the Chancellor/EVCP. (Formerly, the permbudg ofcentral funds.) For use by CBO only.

Account : 71210

Effective Date : 2017-04-01

Description : Block Grant

Long Description : Block Grants from Chancellor/EVCP. For use by CBO only.

Account : 71220

Effective Date : 2017-04-01

Description : Temporary Academic Support

Long Description : Temporary Academic Support (TAS) from Chancellor/EVCP. For use by CBO only.

Account : 71230

Effective Date : 2017-04-01

Description : Faculty Start-up

Long Description : Faculty Start-up support from Chancellor/EVCP. For use by CBO only.

Account : 71240

Effective Date : 2017-04-01

Description : Faculty Retention

Long Description : Faculty retention support from Chancellor/EVCP. For use by CBO only.

Account : 71290

Effective Date : 2017-04-01

Description : OP Allocations

Long Description : Allocations/cuts as received by OP. For use by CBO only.

Account : 71295

Effective Date : 2017-04-01

Description : Other Central Commitments

Long Description : All other commitments from Chancellor/EVCP. For use by CBO only.

Account : 71302

Effective Date : 2017-04-01

Description : Salary Support

Long Description : Support from the center for broad wage-related actions such as general merit/range increases (maybe staff and/or academic). For use by CBO only.

Account : 71304

Effective Date : 2017-04-01

Description : Benefits Support

Long Description : Support from the ctr for gen benefits increases (may be staff and/or academic). For use by CBO

only.

Account : 71312

Effective Date : 2017-04-01

Description : Faculty Prov/Up/Down

Long Description : Corresponds to individual PRT actions on faculty positions. For use by CBO only.

Account : 71314

Effective Date : 2017-04-01

Description : Faculty Merits/Promotions

Long Description : Corresponds to individual PRT actions on faculty positions. For use by CBO only.

Account : 71320

Effective Date : 2017-04-01

Description : Non-Fac Acad. Up/Down

Long Description : Corresponds to individual PRT actions on budgeted, non-faculty academic pos. For use by CBOonly.

Account : 71322

Effective Date : 2017-04-01

Description : Non-Fac Acad. Merits/Promos

Long Description : Corresponds to individual PRT actions on budgeted, non-faculty academic pos. For use by CBOonly.

Account : 71410

Effective Date : 2017-04-01

Description : Central Assessments

Long Description : Transfers to the center for various taxes/assessments/other, including productivity suite funding. Foruse by CBO only.

Account : 71420

Effective Date : 2017-04-01

Description : Withdrawals/Returns

Long Description : Transfers to the center for temporary resource withdrawals. For use by CBO only.

Account : 71600

Effective Date : 2017-04-01

Description : Fund Exchanges

Long Description : Even-dollar exchanges in different fund numbers between the center and a unit. For use by CBOonly.

Account : 71650

Effective Date : 2017-04-01

Description : Deficit clearing - Other

Long Description : Automated central process related to final steps of deficit clearing. For use by CBO only.

Account : 72110

Effective Date : 2017-04-01

Description : Inter-Location Xfr (Rev)

Long Description : Inter-location transfer of revenue. For use by CBO only. Campus users should use forms located athttp://www.bai.berkeley.edu/BFS/BudgetGL/interlocationTransfer.htm.

Account : 72115

Effective Date : 2017-04-01

Description : Inter-Location Xfr (Fund Bal)

Long Description : Inter-location transfer by fund balance. For use by CBO only. Campus users should use formslocated at http://www.bai.berkeley.edu/BFS/BudgetGL/interlocationTransfer.htm.

Account : 72210

Effective Date : 2017-04-01

Description : Regents Endow/FFE Payout

Long Description : Regents Endow/FFE Payout. For use by central offices, only.

Account : 72295

Effective Date : 2017-04-01

Description : Other Transfers

Long Description : Other external transfers. For use by central offices, only.

Account : 73110

Effective Date : 2017-04-01

Description : Summer Session/UNEX Rev Share

Long Description : Summer Session & UNEX revenue sharing. For use by those offices, only.

Account : 73120

Effective Date : 2017-04-01

Description : Academic/Research Awards

Long Description : Various awards by campus cmtes/ofcs including COR, URAP, etc. For use by those offices, only.

Account : 73130

Effective Date : 2017-04-01

Description : Personnel Awards & Training

Long Description : Various HR-related awards and training funding. For use by those offices, only.

Account : 73140

Effective Date : 2017-04-01

Description : Work-study Funding

Long Description : Work-study distriubted by Financial Aid Office. For use by those offices, only.

Account : 73150

Effective Date : 2017-04-01

Description : Gift Fee Distribution

Long Description : UREL distribution of gift fee to VC/Deans. For use by those offices, only.

Account : 73201

Effective Date : 2017-04-01

Description : InterDiv - Initial Transfers

Long Description : Baseline distribution of resources belonging to a division to a unit outside their division (formerlypermbudg)

Account : 73205

Effective Date : 2017-04-01

Description : InterDiv - Vice-Chanc Support

Long Description : Support by VCs to their divisions for multi-division portfolios (Admin, Rsrch, Stdnt Aff)

Account : 73295

Effective Date : 2017-04-01

Description : InterDiv - Other Xfer Btwn Div

Long Description : For use by a unit to transfer resources to/from a unit outside of their division

Account : 74101

Effective Date : 2017-04-01

Description : Div - Initial Transfers

Long Description : Baseline distribution of resources belonging to Dean/AVC (formerly permbudg of non-centralfunds)

Account : 74110

Effective Date : 2017-04-01

Description : Div - Block Grant

Long Description : Block grants from Dean/AVC or further distribution of Chancellor/EVCP block grant.

Account : 74120

Effective Date : 2017-04-01

Description : Div - Temp Acad Support

Long Description : TAS from Dean/AVC or further distribution of Chancellor/EVCP TAS.

Account : 74130

Effective Date : 2017-04-01

Description : Div - Faculty Start-up

Long Description : Start-up support from Dean/AVC or further distribution of Chancellor/EVCP support.

Account : 74140

Effective Date : 2017-04-01

Description : Div - Faculty Retention

Long Description : Faculty retention support from Dean/AVC or further distribution of Chancellor/EVCP support.

Account : 74150

Effective Date : 2017-04-01

Description : Div - Salary Support

Long Description : Salary support from Dean/AVC or further distribution of Chancellor/EVCP support.

Account : 74155

Effective Date : 2017-04-01

Description : Div - Benefits Support

Long Description : Benefits support from Dean/AVC or further distribution of Chancellor/EVCP support.

Account : 74160

Effective Date : 2017-04-01

Description : Div - Personnel Actions

Long Description : Transfers related to personnel actions by salary provision administrators (optional)

Account : 74180

Effective Date : 2017-04-01

Description : Div - Sweeps/Withdrawals

Long Description : Dean/AVC withdrawals including assessments, cuts, and year-end sweeps

Account : 74195

Effective Date : 2017-04-01

Description : Div - Other Dean/AVC Support

Long Description : Other support from Dean/AVC to their unit.

Account : 74295

Effective Date : 2017-04-01

Description : Div - Other Internal Xfr

Long Description : For use by any unit to transfer resources to/from another unit within their division (but outside theirdepartment)

Account : 75101

Effective Date : 2017-04-01

Description : Dept - Initial Transfers

Long Description : Baseline distribution of resources belonging to dept head within their dept (formerly permbudg ofnon-central funds)

Account : 75195

Effective Date : 2017-04-01

Description : Dept - Other Internal Xfr

Long Description : For local changes to the internal org, chartfield1, or chartfield2 within dept

Account : 90001

Effective Date : 2005-06-01

Description : General Endowment Pool Units

Long Description :

* * * * * * * * * * * * End of Report * * * * * * * * * * * *