BFS General Ledger Account Details Report page 1

GL Accounts 10000-26128

ReportId: UCGLACCT

Run Date Time: 2020-09-19-20.05.07.000000

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Account : 10000

Effective Date : 1900-01-01

Description : Cash-Receipts-BofA-Credit Card

Long Description :

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Account : 10001

Effective Date : 1900-01-01

Description : Cash-Receipts-BofA-Cash, Check

Long Description :

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Account : 10002

Effective Date : 1900-01-01

Description : Cash-Receipts-BofA II

Long Description :

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Account : 10003

Effective Date : 2004-08-01

Description : Cash-Receipts-Mellon-ACH

Long Description :

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Account : 10010

Effective Date : 1900-01-01

Description : Cash-Disb-Wells Fargo-Payroll

Long Description :

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Account : 10011

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Payroll EFT

Long Description :

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Account : 10012

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Accounts Payable

Long Description :

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Account : 10013

Effective Date : 2002-06-01

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

Long Description :

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Account : 10014

Effective Date : 1900-01-01

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

Long Description :

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Account : 10015

Effective Date : 1900-01-01

Description : Cash-Disb-WF-Emergency Loans

Long Description :

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Account : 10016

Effective Date : 1900-01-01

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

Long Description :

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Account : 10017

Effective Date : 2000-10-13

Description : Cash-Disb-Mellon-Payroll EFT

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

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Account : 10018

Effective Date : 2000-10-13

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

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

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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 foreign exchange. The related bank account was established to be used instead of the existing cash receipts account.

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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 UCB Biological Station as a checking account for operations. Department contact Barbara Lane, Asst Dean-Budget & Finance (babs@nature.berkeley.edu, 3-2203).

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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 Biological Station as a reserve account. Department contact Barbara Lane, Asst Dean-Budget & Finance (babs@nature.berkeley.edu, 3-2203).

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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) for Nemea excavation as an operating account. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

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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) for Nemea excavation as a savings account. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

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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) for Nemea excavation as a savings account. Department contact Susan Pulliam, MSO (spulliam@berkeley, 2-4565).

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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).

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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 The Temple of Zeus. Department contact Nancy Nelson, Senior Admin Analyst (nancyn@berkeley, 665-3617)

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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).

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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 The Temple of Zeus. Department contact Nancy Nelson, Senior Admin Analyst (nancyn@berkeley, 665-3617)

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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 The Temple of Zeus. Department contact Nancy Nelson, Senior Admin Analyst (nancyn@berkeley, 665-3617

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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 Natural Resources. Department contact Barbara Lane, Assistant Dean (babs@nature.berkeley, 3-2203).

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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

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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 Claudia Lopez, Director of Administration at Department of Physics, (clopez@berkeley, 643-0568). Bank Account Number 001-70680-02

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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 Lab at Department of Physics. Department contact Anil More, Director of Administration (avmore@berkeley.edu or 2-0568).

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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 Account Number - 00-001-92491-05 Currency CLP – Chilean Pesos Requested by Professor Adrian Lee at Physics, 643-4606, Adrian.Lee@berkeley.edu

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Account : 10100

Effective Date : 1900-01-01

Description : Cash-Petty Cash-General

Long Description :

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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 for tracking change at campus restaurants.

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Account : 10120

Effective Date : 1900-01-01

Description : Cash-Petty Cash-Human Subject

Long Description :

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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 a new banking process. This account is NOT an OpenItem account and will not use the reference field for open item reporting. Account 10110, Cash-Petty Cash-Change Funds, is an OpenItem account and uses the reference field for open item reporting for tracking change at custodian departments.

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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 not subject to Disbursements' practice of disallowing EFT for reimbursements for petty cash custodians.

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Account : 10200

Effective Date : 1900-01-01

Description : Cash-Fund Balancing

Long Description :

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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.

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Account : 10900

Effective Date : 2005-05-01

Description : Cash - Checking

Long Description : Cash checking account for UCB Foundation.

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Account : 10901

Effective Date : 2005-05-01

Description : Cash - Regents - STIP

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

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Account : 10902

Effective Date : 2005-05-01

Description : Cash - Regent - Unres

Long Description : Cash-Regents Unrestricted for UCB Foundation.

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Account : 10903

Effective Date : 2005-06-01

Description : Cash-Disb AP Checking

Long Description :

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Account : 11000

Effective Date : 1900-01-01

Description : University Investments

Long Description :

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Account : 11050

Effective Date : 2008-06-01

Description : Investment of Collateral - SLP

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

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Account : 11100

Effective Date : 1900-01-01

Description : SPWB Energy Bond Investments

Long Description :

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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 00-0256H between 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 the Regents.

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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/bank accounts held by the property management companies.

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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.

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Account : 11150

Effective Date : 2001-07-01

Description : Invtmt Held by Trustees-Noncur

Long Description :

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Account : 11160

Effective Date : 2010-06-01

Description : Invtmt Held by Trustees-SPWB-D

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

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Account : 11161

Effective Date : 2010-06-01

Description : Invtmt Held by Trustees-SPWB-H

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

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Account : 11180

Effective Date : 2005-05-01

Description : Inv - LT - GEP

Long Description : INV - LT - GEP for UCB Foundation

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Account : 11181

Effective Date : 2005-05-01

Description : Inv-LT-HI-Yield Separate

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

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Account : 11182

Effective Date : 2005-05-01

Description : INV-LT-Investment-DIA

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

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Account : 11183

Effective Date : 2005-05-01

Description : INV-LT-Investment-VPI Fund

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

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Account : 11184

Effective Date : 2008-06-01

Description : INV-LT-Gift Annuity & Unitrust

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

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Account : 11185

Effective Date : 2008-06-01

Description : Inv-Lt-Pooled Income Funds

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

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Account : 11186

Effective Date : 2016-01-01

Description : Inv-Lt Kaspick

Long Description : Inv-Lt Kaspick

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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)

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Account : 11188

Effective Date : 2005-05-01

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

Long Description :

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Account : 11189

Effective Date : 2005-05-01

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

Long Description :

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Account : 11190

Effective Date : 2005-05-01

Description : Inv-Lt-Donated Securities

Long Description :

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Account : 11191

Effective Date : 2005-05-01

Description : Inv- Lt Securities-H. Hohbach

Long Description :

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Account : 11192

Effective Date : 2005-05-01

Description : Inv.-Lt-Real Estate

Long Description :

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Account : 11193

Effective Date : 2007-12-01

Description : Inv-LT-Haas Social Responsible

Long Description :

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Account : 11193

Effective Date : 2007-12-01

Description : Inv-LT-Haas Social Responsible

Long Description :

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Account : 11194

Effective Date : 2008-03-01

Description : Inv-LT-Siebel Stem Cell Fund

Long Description :

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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 account for special state approrpriation revenues.

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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 the receivable account for State capital financing appropriation revenues.

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Account : 12002

Effective Date : 2003-05-31

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

Long Description :

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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 the receivable account for State-General Support revenues.

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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 each invoice, paid when the award terminates

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Account : 12010

Effective Date : 2002-06-01

Description : A/R-State-Noncurrent

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

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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 the State for reimbursement

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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 payment received on claim

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Account : 12050

Effective Date : 2016-06-01

Description : Allow for Doubtful Accts-State

Long Description :

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Account : 12100

Effective Date : 2018-03-29

Description : A/R U.S.Government Appropriati

Long Description :

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Account : 12101

Effective Date : 2003-05-31

Description : A/R U.S.Government Grants

Long Description :

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Account : 12102

Effective Date : 2003-05-31

Description : A/R U.S. Government Contracts

Long Description :

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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 item account used by EFA for other A/R U.S. Government Grant balances/transactions.

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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 federal government on each invoice on a contract, paid when the contract terminates

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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 federal government on invoices on a grant, paid when the grant terminates

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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 Pell Grant Revenue Reporting Change

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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

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Account : 12110

Effective Date : 2002-06-01

Description : A/R-Federal-Noncurrent

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

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Account : 12150

Effective Date : 2016-06-01

Description : Allow for Doubtful Accts-U.S.

Long Description :

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Account : 12200

Effective Date : 1900-01-01

Description : A/R Auxiliaries & Svc Enterpri

Long Description :

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Account : 12210

Effective Date : 2001-07-01

Description : A/R Aux Enter-Noncurrent

Long Description :

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Account : 12250

Effective Date : 1900-01-01

Description : Allow for Doubt Accts-Aux & SE

Long Description :

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Account : 12300

Effective Date : 1900-01-01

Description : A/R CARS

Long Description :

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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.

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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.

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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.

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Account : 12304

Effective Date : 2012-04-01

Description : BFS A/R Collections

Long Description : BFS A/R Collections

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Account : 12310

Effective Date : 1900-01-01

Description : A/R CUBS (Collections)

Long Description :

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Account : 12311

Effective Date : 2019-11-01

Description : A/R Campus Solutions

Long Description : A/R Campus Solutions for SIS

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Account : 12312

Effective Date : 1900-01-01

Description : A/R CUBS Payroll Sundry

Long Description :

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Account : 12313

Effective Date : 1900-01-01

Description : A/R CUBS Payroll

Long Description :

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Account : 12314

Effective Date : 1900-01-01

Description : A/R CUBS EFA

Long Description :

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Account : 12315

Effective Date : 2015-11-01

Description : A/R CS Returned Checks

Long Description : A/R CS Returned Checks for SIS

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Account : 12319

Effective Date : 2005-07-01

Description : A/R CARS Receivables in CUBS

Long Description :

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Account : 12320

Effective Date : 2003-05-31

Description : A/R Local Govt Contracts & Gra

Long Description :

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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 by local government on a contact or grant, paid when the award terminates

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Account : 12330

Effective Date : 2003-05-31

Description : A/R Private Contacts & Grants

Long Description :

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Account : 12331

Effective Date : 1900-01-01

Description : A/R Private Gifts & Endowments

Long Description :

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Account : 12331

Effective Date : 2005-05-01

Description : A/R Private Gifts & Endowments

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

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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 each invoice, paid when the award terminates

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Account : 12333

Effective Date : 2001-06-01

Description : A/R Pledges-Noncurrent

Long Description :

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Account : 12333

Effective Date : 2005-05-01

Description : A/R Pledges - NonCurrent

Long Description : Pledges Receivable-NonCurrent for UCB Foundation

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Account : 12334

Effective Date : 2001-06-01

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

Long Description :

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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

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Account : 12335

Effective Date : 2001-06-01

Description : A/R Pledges-Discount-Noncurren

Long Description :

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Account : 12335

Effective Date : 2005-05-01

Description : A/R Pledges-Discount-Noncurren

Long Description :

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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.

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Account : 12339

Effective Date : 2005-05-01

Description : A/R Gifts in Kind

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

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Account : 12340

Effective Date : 2019-07-01

Description : A/R Payroll Clearing

Long Description :

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Account : 12341

Effective Date : 1900-01-01

Description : A/R Payroll Employee Advances

Long Description :

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Account : 12350

Effective Date : 1900-01-01

Description : A/R Agencies

Long Description :

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Account : 12351

Effective Date : 2015-11-01

Description : A/R CS 3rd Party Orgs

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

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Account : 12360

Effective Date : 1900-01-01

Description : A/R Other

Long Description :

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Account : 12360

Effective Date : 2005-05-01

Description : A/R Other

Long Description : Accounts Receivable account for UCB Foundation

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Account : 12361

Effective Date : 1900-01-01

Description : A/R Other Returned Checks

Long Description :

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Account : 12362

Effective Date : 1900-01-01

Description : A/R Other Cr Card Chrgbcks

Long Description :

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Account : 12363

Effective Date : 2001-07-01

Description : A/R Other-Noncurrent

Long Description :

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Account : 12364

Effective Date : 2004-12-01

Description : A/R UNEX Sundry Debtor

Long Description : Accounts Receivable University Extension Sundry Debtor

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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 was possibly/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.

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Account : 12366

Effective Date : 2010-07-01

Description : BFSv9 CARS Re-Issued Pmts frv8

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

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Account : 12366

Effective Date : 2005-06-01

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

Long Description :

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Account : 12367

Effective Date : 2005-05-01

Description : A/R UCB Regents re Gifts

Long Description : A/R UCB Regents re Gifts

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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

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Account : 12369

Effective Date : 2005-05-01

Description : A/R Interest Receivable -GEP

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

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Account : 12370

Effective Date : 1900-01-01

Description : Accrued Receivables (Unbilled)

Long Description :

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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

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Account : 12380

Effective Date : 1900-01-01

Description : A/R Contra (Unapplied Cash)

Long Description :

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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.

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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 utilized in the collection of delinquent receivables in the years 1993 through 2007.

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Account : 12383

Effective Date : 2012-04-01

Description : BFS A/R Unapplied Cash

Long Description : BFS A/R Unapplied Cash

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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 be activated when the account is needed)

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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, to be activated when the account is needed)

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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)

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Account : 12390

Effective Date : 1900-01-01

Description : Allow for Doubtful Accts-Other

Long Description :

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Account : 12391

Effective Date : 2001-06-01

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

Long Description :

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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

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Account : 12393

Effective Date : 2012-04-01

Description : BFS Allow for Doubtful Accts

Long Description : BFS Allow for Doubtful Accts

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Account : 12400

Effective Date : 2001-07-01

Description : A/R Investment Income

Long Description :

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Account : 12500

Effective Date : 2001-07-01

Description : A/R Student Tuition & Fees

Long Description :

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Account : 12590

Effective Date : 2006-05-01

Description : Allow for Doubtful - Tui & Fee

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

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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 made to 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 for recognition/realizability (although the receivable is billed). This account should only contain transactions that are from CARS.

---

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 be expensed 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 issuance which 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 GASB 65

---

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 to GASB 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 07/23/92 and 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 07/01/72 and 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 07/01/72 and 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 officer service, 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 Receivable System.

---

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 service 07/23/92 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 and after, 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 member service

---

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 loans from 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 UC Berkeley employees who will be impacted by the conversion to bi-weekly pay. Loan disbursements will be paid out on 01/16/2013, 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 UCOP IRM 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 UCOP IRM 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 capitalizable but 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 : 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 : 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.

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Account : 20081

Effective Date : 2016-07-01

Description : A/P-Philanthropic Alloc To Chc

Long Description : A/P - Philanthropic Allocation to Chancellor

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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 : 2006-09-01

Description : A/P-CARS Refunds

Long Description : Accounts Payable-Campus A/R (CARS) Refunds. Activity to this account should be credits from CARS from Refund Debit Memos and debits from BFS A/P from vouchers created to "pay" those items. Activity for refund 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 UC locations) .

---

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 campus deficit 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

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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 the ARAG Legal Insurance Plan effective 01/01/2004. Transactions associated with the former legal plan, Signature LegalCare, 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'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)

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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 Medical Flex 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 flexible spending 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 in flexible 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 (PURSUANT TO 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 (PURSUANT TO 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 :

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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 Employee Insurance 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 TO OP 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'S SERVICE 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 insurance deductions 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 deductions for medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross PPO 01/01/2009.

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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 insurance deductions 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 for CIGNA Choice Fund (CG) for the employee deductions for medical plan. GTN 310

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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 Health Net Primary EPO for the employee deductions for medical plan. GTN 312

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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 this liability account. On a monthly basis, the liability account is debited as payment of the withheld funds is made to the Foundation 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 TO OP 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 INSURANCE LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/04)

---

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 OP PAYROLL 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 be offset 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 (PURSUANT TO 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 TO OP 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 Employee Insurance 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 (PURSUANT TO 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 (PURSUANT TO 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 UC Contributions for medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross Plus 01/01/2009.

---

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 UC Contributions for medical insurance effective January 1, 2003. Plan name changed to Anthem Blue Cross PPO 01/01/2009.

---

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 payroll insurance 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 insurance UC 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 for CIGNA 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 Health Net 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 account 53960.

---

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 Health and Kaiser Mid Atlantic for certain out-of-state employees. It is used for employee deductions, employer contributions and 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, employer liability, 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 : 2020-08-01

Description : Employer Assessmt Liab to UCRP

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

---

Account : 22951

Effective Date : 2020-08-01

Description : Emplyr Contrb Trsfr to UCRP

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

---

Account : 22960

Effective Date : 2007-06-01

Description : Employer Liability to UC RHBP

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

---

Account : 22961

Effective Date : 2020-08-01

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 Employee Benefits-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 Employee Benefits-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 and Wages-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 and Wages-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 Employee Benefits-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 Employee Benefits-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 record the credit for its credit card cash receipts of the SIR fee. BPS will record the debits to “clear” the amounts when it records 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 be used for receipts of the SIR fee. The amounts will get cleared when the payments are applied to the students’ CARS receivables 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 by deposit 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 to record 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 (debiting account 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 : 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 meeting eligibility 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 were previously 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 of meeting 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 CARS criteria for recognition/realizability (although the receivable is billed). This account should only contain transactions that 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 eligibility requirements. 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 until cleared 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. Acct will 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 processed with 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 AR and 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 for payroll 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 by departments 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 by departments 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 system to 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 is to clear cash receipts from Cal 1 Card sales recorded as deferred revenue (debiting deferred revenue and crediting this account), and various departments are to record their services paid by Cal 1 Cards (crediting their revenue/expense accounts 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 chartstring corrections when the original cash receipts are booked in a generic fund/department, due to unidentified invoices in AR at 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 : 2001-06-01

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 Interest Agreements 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 for Retirement 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-Other Miscellaneous). This account is needed to record the deferred gift revenue associated with the completion and occupation of the renovated Naval Architecture Building (work done by the Bum Foundation, gift-in-kind expected to be 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. Recognition of rental revenue is to be processed according to the lease agreements. Account description modified for FY14 to include 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 activated when 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 to GASB 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 HPSL programs.

---

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)

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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 reporting line item on FISAP in FY 2009-10.

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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

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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

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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

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Account : 26125

Effective Date : 2015-01-01

Description : Prin/Int Cncl Disability-VA

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

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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

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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