KFS Object Code Descriptions
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1 KFS Object Code Descriptions Asset, Liability & Fund Balance Object Codes Kuali Implementation Team 2012
2 KFS Asset, Liability & Fund Balance Object Code Descriptions Consolidation Level Range Page ASTC CSHC (Cash and Cash Equivalents - Current) ASTC AR (Accounts Receivable - Net) ASTC STLC (Student Loans Receivable - Net Current) ASTC DFST (Due from State of Connecticut) ASTC DFRA (Due from Related Agencies) ASTC SDSS (State Debt Service Commitment - Short Term) ASTC INVT (Inventories) ASTC DWBT (Deposit With Bond Trustee) ASTC DCST (Deferred Charges - Short Term) ASTC OCAS (Other Current Assets) 1600, ASTC PPEX (Prepaid Expenses) ASTC DUFM (Internal Transfer from Other Account) ASTN INVE (Investments) ASTN STLN (Student Loans Receivable - Net Noncurrent) ASTN SDSL (State Debt Service Commitment - Short Term) ASTN PLNT(Plant) ASTN DCLT (Deferred Charges - Long Term) LIBC APAY (Accounts Payable) LIBC DINC (Deferred Income) LIBC WPAY (Wages Payable) LIBC CPAS (Compensated Balances - Short Term) LIBC DTCT (Due to State of Connecticut) LIBC DTAF (Due to Affiliate)
3 LIBC DTRA (Due to Related Agency) LIBC LTDS (Long Term Debt/ Bonds Pay - Short Term) LIBC OLIA (Other Current Liabilities) LIBC DUTO (Internal Transfer to Other Account) LIBN CPAL (Compensated Balances - Long Term) LIBN DHFO (Deposits Held For Others) LIBN LTDL (Long Term Debt/ Bonds Pay - Long Term) LIBN RFLP (Refundable for Federal Loan Program) FDBL FBAL (Fund Balance) FDTR FTRA (Fund Transfers)
4 Assets Cash and Cash Equivalents - Current - Level Code: CSHC 1100 Claim On Cash: (FRS: 1100) 1110 Cash In Bank: (Effective 7/1/2012) 1111 Cashier s Change Fund: (FRS: 1111) 1121 Guaranteed Loan Deposits: (FRS: 1121) 1122 Cash Change Over (Under): (FRS: 1122) 1124 Bank Reconciliation Difference: (FRS: 1124) 1130 Cash Dining Services: (FRS: 1130) 1132 Petty Cash Snack Bar: (FRS: 1132) 1140 Cash Overseas: (Effective 7/1/2012) 1141 Cash Overseas France: (FRS: 1141) 1142 Cash Overseas Italy: (FRS: 1142) 1143 Cash Overseas London: (FRS: 1143) 1144 Cash Overseas Granada: (FRS: 1144) 1150 STIF Local: (FRS: 1211) 1155 Short Term Investment: (FRS: 1220) Accounts Receivable - Net - Level Code: AR 1160 Petty Cash Advances to Department: (FRS: 1350) 1165 Petty Cash Advances to Individual: (FRS: 1351) 1170 Cash Advances Travel: (Effective 7/1/2012) 1175 Cash Advances Research: (Effective 7/1/2012) 1180 Unencumbered Allotment Balance: (FRS: 1310) 1185 Cash Advances Study Abroad: (Effective 7/1/2012) 1190 Cash Advances Other: (Effective 7/1/2012) 1200 A/R Student: (FRS: 1320) 4
5 1201 Accounts Receivable: (Effective 7/1/2012) 1205 A/R Vendor: (FRS: 1325) 1206 A/R Non Student Offset: (Effective 7/1/2012) 1210 Balance of Award: (FRS: 1340) 1215 Total Award: (FRS: 1341) 1220 Award Expended: (FRS: 1342) 1225 Billed To Sponsor: (FRS: 1343) 1230 Amount Received From Sponsor: (FRS: 1344) 1235 Letter of Credit Clearing: (FRS: 1345) 1240 Rev. Over Exp. Balance Award Offset: (FRS: 1346) 1245 Investment Income Receivable: (FRS: 1370) 1250 A/R Other: (FRS: 1380) 1252 A/R State Comptroller - Tele: (FRS: 1382) 1255 Allowance for Bad Debts: (FRS: 1390) Student Loans Receivable - Net Current - Level Code: STLC 1280 Student Loans Receivable, Net: (FRS: 1400) Due from State of Connecticut - Level Code: DFST 1305 A/R State Comptroller Fringe: (FRS: 1381) 1310 A/R State Comptroller Fringe Rec: (FRS: 1384) 1315 A/R State Comptroller Wage: (FRS: 1389) Due from Related Agencies - Level Code: DFRA 1350 Due from Related Agencies: (FRS: 1385) State Debt Service Commitment - Short Term - Level Code: SDSS 1400 A/R General Obligations UConn2000: (FRS: 1383) 1405 A/R Debt Service Commitment Current: (FRS: 1378) Inventories - Level Code: INVT 1450 Inventories: (FRS: 1510) 5
6 Deposit With Bond Trustee - Level Code: DWBT 1500 Deposit With Bond Trustee: (FRS: 1210) Deferred Charges - Short Term - Level Code: DCST 1550 Deferred Charges: (FRS: 1670) Other Current Assets - Level Code: OCAS 1600 Suspense Clearing: (FRS: 1600) 1610 Bad Check Clearing: (FRS: 1651) Prepaid Expenses - Level Code: PPEX 1605 Prepaid Expense: (FRS: 1640) Internal Transfer from Other Account - Level Code: DUFM 1650 Due from Other Account: (FRS: 1890) 1655 Due from Internal Loans: (FRS: 1891) Investments - Level Code: INVE 1710 Endowment Investment Cost: (FRS: 1228) 1715 Endowment Investment Fair Value: (FRS: 1229) 1720 Investment in Trust by Other: (FRS: 1250) 1725 Other Investments: (FRS: 1280) Student Loans Receivable - Net Noncurrent - Level Code: STLN 1750 Federal Loans Receivable Advance: (FRS: 1410) 1752 Federal Loans Receivable Repayment: (FRS: 1420) 1754 Federal Loans Receivable Cancel: (FRS: 1430) 1756 Fed Loans Rec Cancel Compromised: (FRS: 1431) 1758 Fed Loans Rec Cancel Teachers: (FRS: 1432) 1760 Fed Loans Rec Cancel Military: (FRS: 1433) 1762 Fed Loans Rec Cancel Death: (FRS: 1434) 1764 Fed Loans Rec Cancel Bankruptcy: (FRS: 1435) 1766 Fed Loans Rec Cancel Disability: (FRS: 1436) 6
7 1768 Fed Loans Rec Cancel Peace: (FRS: 1437) 1770 Fed Loans Rec Cancel Law Enforce: (FRS: 1438) 1772 Fed Loans Rec Assigned: (FRS: 1440) 1774 Fed Loans Rec Other Advance: (FRS: 1445) 1776 Loans Receivable Non Federal: (FRS: 1450) 1778 Allowance For Doubtful Loan: (FRS: 1490) State Debt Service Commitment - Short Term - Level Code: SDSL 1790 State Debt Service Commitment: (FRS: 1383) Plant - Level Code: PLNT 1800 Land: (FRS: 1710) 1820 Non Structural Improvements: (FRS: 1720) 1825 NSI Accumulated Depreciation: (FRS: 1725) 1830 Buildings: (FRS: 1730) 1835 Buildings Accumulated Depreciation: (FRS: 1735) 1840 Equipment: (FRS: 1740) 1845 Equipment Accumulated Depreciation: (FRS: 1745) 1850 Library Materials: (FRS: 1750) 1855 Art/Collections: (FRS: 1760) 1860 Intangible Assets: (FRS: 1860) 1865 Intangible Accumulated Amortization: (FRS: 1865) 1880 Construction In Progress: (FRS: 1770) Deferred Charges - Long Term - Level Code: DCLT 1900 Underwriter's Expenses: (FRS: 1242) 1905 Municipal Bond Insurance Assoc. Exp.: (FRS: 1243) 1910 Miscellaneous Cost of Issuance: (FRS: 1244) 1915 Accumulated Amortization COI: (FRS: 1249) 7
8 Liabilities Accounts Payable - Level Code: APAY 2100 Accounts Payable: (FRS: 2100) Deferred Income - Level Code: DINC 2110 Deferred Income Other: (FRS: 2450) 2115 Deferred Income Student: (FRS: 2453) 2120 Deferred Income Jorgensen: (FRS: 2454) 2125 Deferred Income Social Work: (FRS: 2460) 2130 Deferred Income Storrs: (FRS: 2463) 2135 Deferred Income Hartford: (FRS: 2464) 2140 Deferred Income Stamford: (FRS: 2465) 2145 Deferred Income Torrington: (FRS: 2466) 2150 Deferred Income Waterbury: (FRS: 2467) 2155 Deferred Income Avery Point: (FRS: 2468) 2160 Deferred Income Law School: (FRS: 2469) 2165 Deferred Income Regular Tickets: (FRS: 2480) 2170 Deferred Income Student Tickets: (FRS: 2481) 2175 Deferred Income Parking: (FRS: 2482) 2180 Deferred Income Media Guide: (FRS: 2483) 2185 Deferred Income Process Fee: (FRS: 2484) 2190 Deferred Income Credit Card: (Effective 7/1/2012) Wages Payable - Level Code: WPAY 2200 Accrued Payroll 2 Week Holdback: (FRS: 2410) 2205 Accrued Payroll 9 Month Employee: (FRS: 2411) 2210 Accrued Payroll Dining Services: (FRS: 2419) Compensated Balances - Short Term - Level Code: CPAS 2250 Compensated Absences: (FRS: 2400) 8
9 Due to State of Connecticut - Level Code: DTCT 2295 A/P State Comptroller Other: (FRS: 2383) 2300 A/P State Comptroller Fringes: (FRS: 2380) 2305 State Sales Tax: (FRS: 2701) 2310 Refund Of Expenditure: (FRS: 2709) Due to Affiliate - Level Code: DTAF 2350 Due To Affiliate (UCHC): (FRS: 2431) Due to Related Agency - Level Code: DTRA 2400 Due To Related Agency: (FRS: 2384) Long Term Debt/ Bonds Pay - Short Term - Level Code: LTDS 2450 Current Portion of LT Debt Payable: (FRS: 2609) Other Current Liabilities - Level Code: OLIA 2500 Other Liabilities: (FRS: 2190) 2505 Accrued Interest: (FRS: 2420) 2510 Other Accruals: (FRS: 2430) 2515 General Clearing: (FRS: 2800) 2516 OSP Clearing: (Effective 7/1/2012) 2520 Undistributed Income Clearing: (FRS: 2801) 2525 Voided Checks Storrs: (FRS: 2811) 2530 Cash Clearing: (FRS: 2830) 2540 Accounts Receivable Clearing: (Effective 7/1/2012) Internal Transfer to Other Account - Level Code: DUTO 2650 Due To Other Account: (FRS: 2890) 2655 Due To Internal Loan: (FRS: 2891) Compensated Balances - Long Term - Level Code: CPAL 2700 Accrued Payroll Vacation: (FRS: 2412) 2705 Accrued Payroll Sick Leave: (FRS: 2413) 9
10 2710 Accrued Payroll Holiday & Compens: (FRS: 2414) Deposits Held For Others - Level Code: DHFO 2750 Deposits Held For Others: (FRS: 2500) Long Term Debt/ Bonds Pay - Long Term - Level Code: LTDL 2800 Long-Term Debt General Obligation: (FRS: 2600) 2805 Long-Term Debt Revenue Bonds: (FRS: 2601) 2810 Long-Term Debt Self Liquidating Bond: (FRS: 2602) 2815 Long-Term Debt Other: (FRS: 2603) 2850 Premium/Discount/Difference Bonds: (FRS: 1241) 2860 Accum Amort Prem/Disc/Diff: (FRS: 1248) Refundable for Federal Loan Program - Level Code: RFLP 2900 Refundable For Federal Loan Program: (FRS: 2191) Fund Balances Fund Balance - Level Code: FBAL 3000 Fund Balance: (FRS: , ) 3010 Nominal Expense Closeout: (Effective 7/1/2012) 3015 Nominal Revenue Closeout: (Effective 7/1/2012) 3100 Fund Balance Offset: (Effective 7/1/2012) 3150 Prior Year Adjustment: (FRS: 5098) Fund Transfers Fund Transfers - Level Code: FTRA 3200 Intrafund Transfer In: (FRS: 4090 or 4091) 3205 Interfund Transfer In: (FRS: 4092) 3210 Interfund Transfer In Mandatory: (FRS: 4097) 3300 Intrafund Transfer Out: (FRS: 5091) 10
11 3305 Interfund Transfer Out: (FRS: 5092) 3310 Interfund Transfer Out Mandatory: (FRS: 5097) 11
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