BFS General Ledger
GL Account Details Report
As of    : 2020-09-19
Account;Eff Date;Descr;Long Descr;
======;======;======;======;
10000;1900-01-01;Cash-Receipts-BofA-Credit Card;;
10001;1900-01-01;Cash-Receipts-BofA-Cash, Check;;
10002;1900-01-01;Cash-Receipts-BofA II;;
10003;2004-08-01;Cash-Receipts-Mellon-ACH;;
10010;1900-01-01;Cash-Disb-Wells Fargo-Payroll;;
10011;1900-01-01;Cash-Disb-WF-Payroll EFT;;
10012;1900-01-01;Cash-Disb-WF-Accounts Payable;;
10013;2002-06-01;Cash-Disb-WF-A/P-EFT;;
10014;1900-01-01;Cash-Disb-WF-SHIP-Blue Cross;;
10015;1900-01-01;Cash-Disb-WF-Emergency Loans;;
10016;1900-01-01;Cash-Disb-WF-Chancellor's Fund;;
10017;2000-10-13;Cash-Disb-Mellon-Payroll EFT;Old account was 10011 at Wells Fargo Bank.;
10018;2000-10-13;Cash-Disb-Mellon-A/P-EFT;Old account was 10013 at Wells Fargo Bank.;
10019;2001-11-07;Cash-Disb-BofA-Wire/FX;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.;
10020;2006-12-01;Cash-Frgn-Bnq de Plyns-Oprtng;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).;
10021;2006-12-01;Cash-Frgn-Bnq de Plyns-Reserve;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).;
10022;2006-12-01;Cash-Frgn-Ntnl BK of Grc-Oprtn;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).;
10023;2006-12-01;Cash-Frgn-Ntnl BK of Grc-Svngs;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).;
10024;2006-12-01;Cash-Frgn-Alpha BK of Grc-Svng;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).;
10025;2006-12-01;Cash-Frgn-Alpha BK of Grc-CD;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).;
10026;2006-12-01;Cash-Frgn-Emporiki Bank;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);
10027;2006-12-01;Cash-Frgn-Hokuriku BK of Japan;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).;
10028;2007-06-01;Cash-Frgn-Emporiki Bank-Oprtn;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);
10029;2007-06-01;Cash-Frgn-Emporiki Bank-CD;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;
10030;2008-01-01;Cash-Frgn-Standard BK-Namibia;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).;
10031;2011-03-01;Cash-Frgn-Chile-US Dollars;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;
10032;2011-03-01;Cash-Frgn-Chile-Chilean Pesos;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;
10033;2014-04-01;Cash-Frgn-UniCredit Bank-Italy;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).;
10034;2015-10-01;Cash-Frgn-Chile2-Chilean Pesos;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;
10100;1900-01-01;Cash-Petty Cash-General;;
10110;2003-01-01;Cash-Petty Cash-Change Funds;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.;
10120;1900-01-01;Cash-Petty Cash-Human Subject;;
10130;2003-01-01;Cash-Petty Cash-Bank Change Fd;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.;
10140;2008-05-02;Cash-Petty Cash-Foreign;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.;
10200;1900-01-01;Cash-Fund Balancing;;
10300;1900-01-01;Cash-Escrow/Trustee;Account  for cash held by a third-party in the name of UC.;
10900;2005-05-01;Cash - Checking;Cash checking account for UCB Foundation.;
10901;2005-05-01;Cash - Regents - STIP;Cash - Regents - STIP account for UCB Foundation.;
10902;2005-05-01;Cash - Regent - Unres;Cash-Regents Unrestricted for UCB Foundation.;
10903;2005-06-01;Cash-Disb AP Checking;;
11000;1900-01-01;University Investments;;
11050;2008-06-01;Investment of Collateral - SLP;Investment of Collateral under Securities Lending Program (current asset);
11100;1900-01-01;SPWB Energy Bond Investments;;
11101;2004-09-01;Invstmt Held-Exchange Resource;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.;
11102;2009-06-02;Invstmt Held by Mgmt Companies;Investment Held by management companies.  A trustee cash account for recording the cash/bank accounts held by the property management companies.;
11110;2003-06-01;Invest Held By Trustees-SPWB;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.;
11150;2001-07-01;Invtmt Held by Trustees-Noncur;;
11160;2010-06-01;Invtmt Held by Trustees-SPWB-D;Noncurrent Assets-Investments Held by Trustee-SPWB-Davis;
11161;2010-06-01;Invtmt Held by Trustees-SPWB-H;Noncurrent Assets-Investments Held by Trustee-SPWB-Helios;
11180;2005-05-01;Inv - LT - GEP;INV - LT - GEP for UCB Foundation;
11181;2005-05-01;Inv-LT-HI-Yield Separate;INV-LT-HI-Yield Separate for UCB Foundation;
11182;2005-05-01;INV-LT-Investment-DIA;INV-LT-Investment - DIA for UCB Foundation;
11183;2005-05-01;INV-LT-Investment-VPI Fund;INV-LT-Investment-VPI Fund for UCB Foundation;
11184;2008-06-01;INV-LT-Gift Annuity & Unitrust;INV-LT-Gift Annuity & Unitrust for UCB Foundation;
11185;2008-06-01;Inv-Lt-Pooled Income Funds;Inv-Lt-Pooled Income Funds for UCB Foundation;
11186;2016-01-01;Inv-Lt Kaspick;Inv-Lt Kaspick;
11187;2017-03-01;Inv-Lt-Berkeley Catalyst Fund;INV-LT-Berkeley Catalyst Fund, per Lina Wang e-mail, 03/16/17 (description change);
11188;2005-05-01;Inv-Lt-Dreyfus-Fink-00294743-0;;
11189;2005-05-01;Inv-Lt-Dreyfus-Fink-00294744-8;;
11190;2005-05-01;Inv-Lt-Donated Securities;;
11191;2005-05-01;Inv- Lt Securities-H. Hohbach;;
11192;2005-05-01;Inv.-Lt-Real Estate;;
11193;2007-12-01;Inv-LT-Haas Social Responsible;;
11193;2007-12-01;Inv-LT-Haas Social Responsible;;
11194;2008-03-01;Inv-LT-Siebel Stem Cell Fund;;
12000;2002-06-01;A/R State Approp-Operating;Current Asset-Accounts Receivable-State Appropriation-Operating.  This is the receivable account for special state approrpriation revenues.;
12001;2002-06-01;A/R State Approp-Nonop-Capital;Current Asset-Accounts Receivable-State Appropriation-Nonoperating-Capital.  This is the receivable account for State capital financing appropriation revenues.;
12002;2003-05-31;A/R State Agencies (C&G);;
12003;2002-06-01;A/R State Approp-Nonop-Educ;Current Asset-Accounts Receivable-State Appropriation-Nonoperating-Educational.  This is the receivable account for State-General Support revenues.;
12004;2016-10-31;A/R State Agencies Withholding;A/R State Agenices Withholding -- for the percentage amount withheld by a state agency on each invoice, paid when the award terminates;
12010;2002-06-01;A/R-State-Noncurrent;Noncurrent Asset-Other Asset-Accounts Receivable-State;
12020;2003-06-01;A/R-State Cap Lease-Billing;Current Assets-Accounts Receivable-State Capital Lease-to be debited when sending a claim to the State for reimbursement;
12021;2003-06-01;A/R-State Cap Lease-Pymts Rcvd;Current Assets-Accounts Receivable-State Capital Lease-Settlement-to be credited when payment received on claim;
12050;2016-06-01;Allow for Doubtful Accts-State;;
12100;2018-03-29;A/R U.S.Government Appropriati;;
12101;2003-05-31;A/R U.S.Government Grants;;
12102;2003-05-31;A/R U.S. Government Contracts;;
12103;2000-11-01;A/R U.S. Govt Grants-Stdt Aid;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.;
12104;2004-07-01;A/R U.S. Govt Contracts Withho;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;
12105;2004-07-01;A/R U.S. Govt Grants Withholdi;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;
12108;2010-06-01;A/R U.S. Govt Pell Grants;A/R U.S. Govt Pell Grants, established per UCOP's request on July12, 2010, regarding Federal Pell Grant Revenue Reporting Change;
12109;2011-03-01;A/R U.S. Financing Appro BABs;To record accrued interest receivable from the United States Treasury on Build America Bonds (BABs), mapped to UCOP AGC 160518;
12110;2002-06-01;A/R-Federal-Noncurrent;Noncurrent Asset-Other Assets-Accounts Receivable-Federal;
12150;2016-06-01;Allow for Doubtful Accts-U.S.;;
12200;1900-01-01;A/R Auxiliaries & Svc Enterpri;;
12210;2001-07-01;A/R Aux Enter-Noncurrent;;
12250;1900-01-01;Allow for Doubt Accts-Aux & SE;;
12300;1900-01-01;A/R CARS;;
12301;2019-05-01;A/R BFS Returned Checks;Clearing account for returned checks from bank.  Items received from the bank are initially recorded in this account.;
12302;2005-06-01;A/R CARS Adjustments;This account is used for adjustments to CARS that are not processed in CARS.;
12303;2001-05-01;BFS A/R;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.;
12304;2012-04-01;BFS A/R Collections;BFS A/R Collections;
12310;1900-01-01;A/R CUBS (Collections);;
12311;2019-11-01;A/R Campus Solutions;A/R Campus Solutions for SIS;
12312;1900-01-01;A/R CUBS Payroll Sundry;;
12313;1900-01-01;A/R CUBS Payroll;;
12314;1900-01-01;A/R CUBS EFA;;
12315;2015-11-01;A/R CS Returned Checks;A/R CS Returned Checks for SIS;
12319;2005-07-01;A/R CARS Receivables in CUBS;;
12320;2003-05-31;A/R Local Govt Contracts & Gra;;
12321;2016-10-31;A/R Local Govt C&G Withholding;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;
12330;2003-05-31;A/R Private Contacts & Grants;;
12331;1900-01-01;A/R Private Gifts & Endowments;;
12331;2005-05-01;A/R Private Gifts & Endowments;A/R Pledge Receivable-Current for UCB Foundation;
12332;2004-07-01;A/R Private/Fed Flow Thru With;A/R Private/Federal Flow Through Withholding - for the percentage amount withheld on each invoice, paid when the award terminates;
12333;2001-06-01;A/R Pledges-Noncurrent;;
12333;2005-05-01;A/R Pledges - NonCurrent;Pledges Receivable-NonCurrent for UCB Foundation;
12334;2001-06-01;A/R Pledges-Allow for Uncoll-N;;
12334;2005-05-01;A/R Pledges-Allow for Uncol-NC;Allowance for Doubtful A/C-NonCurrent for UCB Foundation;
12335;2001-06-01;A/R Pledges-Discount-Noncurren;;
12335;2005-05-01;A/R Pledges-Discount-Noncurren;;
12339;2016-06-01;Allow for Doubtful - Loc & Pri;Allowance for doubtful accounts for local government and private grants and contracts.;
12339;2005-05-01;A/R Gifts in Kind;A/R - Gifts in Kind for UCB Foundation;
12340;2019-07-01;A/R Payroll Clearing;;
12341;1900-01-01;A/R Payroll Employee Advances;;
12350;1900-01-01;A/R Agencies;;
12351;2015-11-01;A/R CS 3rd Party Orgs;A/R CS 3rd Party Orgs for SIS;
12360;1900-01-01;A/R Other;;
12360;2005-05-01;A/R Other;Accounts Receivable account for UCB Foundation;
12361;1900-01-01;A/R Other Returned Checks;;
12362;1900-01-01;A/R Other Cr Card Chrgbcks;;
12363;2001-07-01;A/R Other-Noncurrent;;
12364;2004-12-01;A/R UNEX Sundry Debtor;Accounts Receivable University Extension Sundry Debtor;
12365;2010-04-01;A/R BFS A/P Cks Pending Collec;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.;
12366;2010-07-01;BFSv9 CARS Re-Issued Pmts frv8;BFSv9 CARS Re-Issued Payments from v8.8;
12366;2005-06-01;A/R-Funds Held in Trust by Oth;;
12367;2005-05-01;A/R UCB Regents re Gifts;A/R UCB Regents re Gifts;
12368;2005-05-01;A/R Stock Proceeds in Transit;A/R - Stock Proceeds in Transit for UCB Foundation;
12369;2005-05-01;A/R Interest Receivable -GEP;A/R - Interest Receivable - GEP for UCB Foundation;
12370;1900-01-01;Accrued Receivables (Unbilled);;
12370;2006-04-01;A/R Other-STIP Income;A/R Other - STIP Income for UCB Foundation from OP;
12380;1900-01-01;A/R Contra (Unapplied Cash);;
12381;2005-06-01;A/R CARS/CUBS Year-end Reclass;This account is used only for year-end temporary reclassifications of A/R CARS and CUBS items.;
12382;2009-03-01;Contra CARS A/R - From CUBS;CUBS Unforgiven Receivables converted from decommissioned CUBS system previously utilized in the collection of delinquent receivables in the years 1993 through 2007.;
12383;2012-04-01;BFS A/R Unapplied Cash;BFS A/R Unapplied Cash;
12387;2009-03-01;A/R Pollution Remedi Recovery;CA-Pollution Remediation Obligation Recovery Receivable (GASB 49, AGC 160851, to be activated when the account is needed);
12388;2009-03-01;A/R Pollution Remedi Rcvry-Stt;CA-Pollution Remediation Obligation Recovery Receivable-Settlement (GASB 49, AGC 160852, to be activated when the account is needed);
12389;2009-03-01;A/R Pollution Rem Rcvry-noncur;NA-Pollution Remediation Obligation Recovery Receivable (GASB 49, AGC 161976);
12390;1900-01-01;Allow for Doubtful Accts-Other;;
12391;2001-06-01;A/R-Other-Gifts/Pledges-Allowa;;
12391;2005-05-01;A/R Other-Gifts/Pledges-Allowa;Allowance for Doubtful A/C-Current for UCB Foundation;
12393;2012-04-01;BFS Allow for Doubtful Accts;BFS Allow for Doubtful Accts;
12400;2001-07-01;A/R Investment Income;;
12500;2001-07-01;A/R Student Tuition & Fees;;
12590;2006-05-01;Allow for Doubtful - Tui & Fee;Allowance for doubtful account for student tuitions and fees.;
12600;2004-02-01;A/R Educational Activities;;
12650;2001-07-01;Allowance-Doubtful Accts-Educ;;
12700;2014-04-01;A/R Contract & Grant Withhold;A/R Contract & Grant Withhold;
12770;2014-04-01;A/R Contract & Grant-Noncurren;A/R Contract & Grant-Noncurren;
13000;1900-01-01;Intrafund Receivables;;
13100;1900-01-01;Interfund Receivables;;
14000;1900-01-01;General Inventories;;
14010;1900-01-01;General Work-in-Process;;
14100;1900-01-01;Aux & SE Inventories;;
14110;1900-01-01;Aux & Svc Enter Work-in-Proces;;
15000;1900-01-01;General Prepayments;;
15001;2010-07-01;Travel & Other Advances;;
15002;2014-04-01;Prepayments - Claremont Hotel;Prepayments - Claremont Hotel is related to the $500,000 gift-in-kind contribution that Blum made to UCB.;
15010;1900-01-01;General Deferred Charges;;
15010;2005-05-01;General Deferred Charges;;
15011;2000-12-12;CARS Deferred Exp/Assets;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.;
15019;2005-05-01;Def Chg.-Trust Admin. Fees;;
15020;1900-01-01;General Other Assets;;
15090;2001-06-01;General Other Assets-Noncurren;;
15090;2005-05-01;General Other Assets-Noncurren;;
15100;1900-01-01;Aux & Svc Enter Prepayments;;
15110;1900-01-01;Aux & Svc Enter Deferred Charg;;
15120;1900-01-01;Aux & Svc Enter Other Assets;;
15190;2001-07-01;Aux Other Assets-Noncurrent;;
15200;2003-06-01;Deferred Cost of Issuance;Current Assets-Deferred Cost of Issuance-for material costs of issuance which should not be expensed in one year.;
15290;2003-06-01;Deferred Cost of Issuance-Nonc;Noncurrent Assets-Deferred Cost of Issuance-to be used when there are material costs of issuance which should not be expensed in one year;
15900;2016-05-01;DO-Loss on Debt Refund-Capital;Deferred Outflows-Deferred Financing Costs – Capital Related Debt Financing
Set up per GASB 65;
15950;2019-06-01;DO-Asset Retirement Obligation;DO-Asset Retirement Obligation - Deferred Outflows - Asset Retirement Obligations (ARO); due to GASB 83: Certain Asset Retirement Obligations, effective FY19.;
16000;2004-11-01;Notes Receivable-LT Loans;;
16000;2005-05-01;Notes Receivable-Lt Loans;;
16001;2006-07-01;N/R Fed Loan-Advanced to Stdnt;Notes Receivable - Federal Loan - funds advanced to students, formerly in 16000;
16002;2006-07-01;N/R Fed Ln-Prin Assigned to US;Notes Receivable - Federal Loan - loan principal assigned to and accepted by the united states, formerly in 16000;
16003;2006-07-01;N/R Fed Loan-Prin Cncl-Tch/Mil;Notes Receivable - Federal Loan - total loan principal canceled on loans made prior to 07/01/72-teach/military, formerly in 16000;
16004;2006-07-01;N/R Fed Ln-Prin Cncl-Subj Mttr;Notes Receivable - Federal Loan - principal canceled for certain subject matter teaching 07/23/92 and after, formerly in 16000;
16005;2004-11-01;Notes Receivable-In-Transit;;
16006;2006-07-01;N/R Fed Ln-Prin Cncl-Othr Tch;Notes Receivable - Federal Loan - principal cancelled for all other teaching on loans made  07/01/72 and after, formerly in 16000;
16007;2006-07-01;N/R Fed Ln-Prin Cncl-Mil Svc;Notes Receivable - Federal Loan - principal cancelled for military service on loans made 07/01/72 and after, formerly in 16000;
16008;2006-07-01;N/R Fed Ln-Prin Cncl-Vlntr Svc;Notes Receivable - Federal Loan - principal cancelled for volunteer service, formerly in 16000;
16009;2006-07-01;N/R Fed Ln-Prin Cncl-Law Enfrc;Notes Receivable - Federal Loan - principal cancelled for law enforcement and corrections officer service, formerly in 16000;
16010;1900-01-01;Notes Receivable-Campus-CUBS;;
16011;2010-10-01;N/R-LOAN Payment Clearing;Notes Receivable Loan Payment Clearing ;  payments received and posted to Loan Receivable System.;
16012;2006-07-01;N/R Fed Ln-Prin Cncl-Child/Fam;Notes Receivable - Federal Loan - principal cancelled for child/family early intervention service 07/23/92 and after, formerly in 16000;
16013;2006-07-01;N/R Fed Ln-Prin Cncl-Nurse/Med;Notes Receivable - Federal Loan - principal cancelled  for nurse/medical tech service 07/23/92 and after, formerly in 16000;
16014;2010-06-01;N/R Fed Ln-Prin Cncl-Attorney;Notes Receivable - Federal Loan - principal cancelled  for Attorney in Public Defender Organization, a new reporting line item on FISAP in FY 2009-10.;
16015;1900-01-01;NR-Campus-LT Loan Recordkeepin;;
16016;2006-07-01;N/R Fed Ln-Prin Cncl-Death/Dis;Notes Receivable - Federal Loan - principal cancelled - death/disability, formerly in 16000;
16017;2006-07-01;N/R Fed Ln-Prin Cncl-Bnkruptcy;Notes Receivable - Federal Loan - principal cancelled - bankruptcy, formerly in 16000;
16018;2012-06-01;N/R Fed Ln-Prin Cncl-Pre-K Stf;Notes Receivable - Federal Loan - principal cancelled for pre-K or child care program staff member service;
16019;2006-07-01;N/R Fed Ln-Prin Adjmt-Other;Notes Receivable - Federal Loan - principal adjustments - other, formerly in 16000;
16020;1900-01-01;Notes Receivable-ST Housing;;
16030;2001-06-01;Mortgages Rec-Collections;;
16040;1900-01-01;Notes Receivable-Ford Direct;;
16041;2013-10-01;N/R Fed Ln-Prin Cncl-Spch/Path;N/R Federal Loan-Principal Cancellation for Speech-Language Pathology Services;
16042;2015-01-01;N/R Fed Ln-Prin Cncl-Disabi/VA;N/R Federal Loan-Principal Cancellation for Disability Based on VA determination;
16049;2007-06-01;NR-Noncurrent Contra YE Reclas;Notes Receivable - Noncurrent Contra for Year-End Reclassification;
16050;2001-06-01;Mortg Rec-Allow for Uncollect;;
16060;2001-06-01;Notes Receivable-Collections;;
16061;2006-07-01;N/R Fed Loan-Principal Collect;Notes Receivable - Federal Loan - loan principal collected, formerly in 16000;
16090;1900-01-01;Allowance for Doubtful Notes;;
16100;2001-06-01;Current Portion of N/R-Loans;;
16100;2005-05-01;Current Portion of N/R-Loans;Current Portion of N/R - Loans for UCB Foundation;
16105;2007-06-01;N/R Emergency Loans;Notes Receivable - Emergency Loans is used at year-end for reclassifying student emergency loans from Accounts Receivable accounts to a notes receivable account.;
16106;2014-11-01;N/R Short-Term Loan-Biwkly Pay;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.;
16110;2001-06-01;Current Portion of N/R-Collect;;
16120;2001-06-01;Cur Portion of Mort Rec-Loans;;
16130;2001-06-01;Current Portion of M/R-Collect;;
16140;2001-06-01;Curr Portion of N/R-Allowance;;
16150;2001-06-01;Curr Por of Mortg Rec-Allowanc;;
19000;2000-07-01;Real Estate;;
19001;2000-07-01;Real Estate - New Increment;;
19002;2000-07-01;Real Estate - Disposal;;
19003;2000-07-01;Real Estate-Inter-Camp Trf Out;;
19004;2000-07-01;Real Estate-Inter-Camp Trf In;;
19005;2000-07-01;Real Estate-Trf/Adj w/i Campus;;
19006;2005-09-01;Real Estate-Imprmt Book Value;Real Estate-Impairment to Book Value;
19007;2007-11-01;Real Estate-Cap Int Earnings;;
19100;2000-07-01;Buildings & Structures;;
19101;2000-07-01;Bldg & Struc - New Increment;;
19102;2000-07-01;Bldg & Struct - Disposal;;
19103;2000-07-01;Bldg & Struc-Intercamp Trf Out;;
19104;2000-07-01;Bldg & Struct-Intercamp Trf In;;
19105;2001-02-13;Bldg & Struct-Trf/Adj w/i Camp;;
19106;2005-09-01;Bldg & Struc-Imprmt Book Value;Building & Structure - Impairment to Book Value;
19107;2007-11-02;Bldg & Structure-Cap Int Earn;;
19110;2016-01-01;Bldg & Structure-SCA;Bldg & Structure-SCA;
19111;2015-06-01;Bldg & Struc-New Increment-SCA;Bldg & Struc-New Increment-SCA;
19112;2015-06-01;Bldg & Struct - Disposal-SCA;Bldg & Struct - Disposal-SCA;
19113;2015-06-01;Bldg & Str-Intrcmp Trf Out-SCA;Bldg & Str-Intrcmp Trf Out-SCA;
19114;2015-06-01;Bldg & Stru-Intrcmp Trf In-SCA;Bldg & Stru-Intrcmp Trf In-SCA;
19115;2015-06-01;Bldg & Str-Trf/Adj w/i Cmp-SCA;Bldg & Str-Trf/Adj w/i Cmp-SCA;
19116;2015-06-01;Bldg & Str-Imprmt Bk Value-SCA;Bldg & Str-Imprmt Bk Value-SCA;
19190;2002-06-01;Accum Depreciation - Buildings;;
19191;2017-10-01;Accum Deprec- Bldg SCA;Accumulated Depreciation - Building & Structures - Service Concession Arrangements. See UCOP IRM 60-1 (GASB statement number 60 - Accounting and Financial Reporting for SCA);
19200;2000-07-01;General Improvements;;
19201;2000-07-01;Gen Imprvmt - New Increment;;
19202;2000-07-01;Gen Imprvmt - Disposal;;
19203;2000-07-01;Gen Imprv-Intercam Trf Out;;
19204;2000-07-01;Gen Imprv-Intercam Trf In;;
19205;2001-02-13;Gen Imprvmt - Trf/Adj w/i Camp;;
19206;2005-09-01;Gen Improvmt-Imprmt Book Value;General Improvements - Impairment to Book Value;
19207;2007-11-02;Gen Imprvmt-Cap Int Earnings;;
19210;2016-01-01;General Improvement-SCA;General Improvement-SCA;
19211;2015-06-01;Gen Imprvmt-New Increment-SCA;Gen Imprvmt-New Increment-SCA;
19212;2015-06-01;Gen Imprvmt - Disposal-SCA;Gen Imprvmt - Disposal-SCA;
19213;2015-06-01;Gen Imprv-Intercam Trf Out-SCA;Gen Imprv-Intercam Trf Out-SCA;
19214;2015-06-01;Gen Imprv-Intercam Trf In-SCA;Gen Imprv-Intercam Trf In-SCA;
19215;2015-06-01;Gen Imprvmt-Trf/Adj wi Cmp-SCA;Gen Imprvmt-Trf/Adj wi Cmp-SCA;
19216;2015-06-01;Gen Improvmt-Imprmt BV-SCA;Gen Improvmt-Imprmt BV-SCA;
19290;2002-06-01;Accum Depreciation-Gen Imprvmt;;
19291;2017-10-01;Accum Deprec- Gen Impr SCA;Accumulated Depreciation - General Improvments - Service Concession Arrangements. See UCOP IRM 60-1 (GASB statement number 60 - Accounting and Financial Reporting for SCA);
19300;2000-07-01;Fixed Equipment;;
19301;2000-07-01;Fixed Equip - New Increment;;
19302;2000-07-01;Fixed Equip - Disposal;;
19303;2000-07-01;Fixed Equip-Intercamp Trf Out;;
19304;2000-07-01;Fixed Equip-Intercamp Trf In;;
19305;2001-02-13;Fixed Equip-Trf/Adj w/i Campus;;
19306;2005-09-01;Fixed Equip-Imprmt Book Value;Fixed Equipment - Impairment to Book Value;
19390;2000-07-01;Accum Depreciation-Fixed Equip;;
19400;1900-01-01;Computer Equipment;;
19405;1900-01-01;Accum Deprec- Computer Equip;;
19410;1900-01-01;Vehicles;;
19415;1900-01-01;Accum Depreciation-Vehicles;;
19420;1900-01-01;Furniture & Fixtures;;
19425;1900-01-01;Accumulated Depreciation-F&F;;
19430;1900-01-01;Other Equipment;;
19435;1900-01-01;Accum Depreciation-Other Equip;;
19500;1900-01-01;Aux & SE Computer Equipment;;
19505;1900-01-01;Aux & SE Accum Deprec- Cmptr;;
19510;1900-01-01;Aux & SE Vehicles;;
19515;1900-01-01;Aux/SE Accum Depreci-Vehicles;;
19520;1900-01-01;Aux & SE Furniture & Fixtures;;
19525;1900-01-01;Aux/SE Accum Deprec-F&F;;
19530;1900-01-01;Aux & SE Other Equipment;;
19535;1900-01-01;Aux/SE Accum Deprec-Other Equi;;
19540;2000-11-22;Infrastructure;;
19541;2000-07-01;Infrastructure - New Increment;;
19542;2000-07-01;Infrastructure - Disposal;;
19543;2000-07-01;Infrastructure-Intercam Tf Out;;
19544;2000-07-01;Infrastructure-Intercam Trf In;;
19545;2000-07-01;Infrastructure-Trf/Adj w/i Cam;;
19546;2005-09-01;Infrastruc-Imprmt Book Value;Infrastructure - Impairment to Book Value;
19547;2007-11-02;Infrastructure-Cap Int Earning;;
19590;2002-06-01;Accum Deprec-Infrastructure;;
19600;2007-10-01;Library Material & Collections;;
19601;2006-10-02;Lib Mtrl & Cllct-New Increment;Library Material & Collects-New Increment;
19602;2006-10-02;Lib Mtrl & Cllct-Disposal;Library Material & Collects-Disposal;
19605;2006-10-02;Lib Mtrl & Cllct-Tsf/Adj w/i C;Library Material & Collects-Transfer/Adjustment within Campus;
19610;2000-11-21;Lib Rare Bks & Rare Bk Collect;;
19620;2000-11-21;Special Collections-Excl Lib;;
19690;2001-07-01;Accum Deprec-Libr Mtl & Collec;;
19700;1900-01-01;CIP-Site Clearance;;
19710;1900-01-01;CIP-Construction;;
19720;1900-01-01;CIP-Exterior Utilities;;
19730;1900-01-01;CIP-Movable Equipment;;
19731;2013-01-01;CIP-Movable Equip-Cap (Contra);CIP-Movable Equipment-Capitalization (Contra);
19740;1900-01-01;CIP-Site Development;;
19750;1900-01-01;CIP-Consultant Fees;;
19760;1900-01-01;CIP-Facilities Management;;
19770;1900-01-01;CIP-Survey/Tests/Plans/Specs;;
19780;1900-01-01;CIP-Special Items;;
19785;2007-11-01;CIP-Capitalized Interest Earni;;
19790;1900-01-01;CIP-Budget;Capital Improvement Project Budget;
19791;2013-01-01;CIP-Budget-Capitaliza (Contra);CIP-Budget-Capitalization (Contra);
19794;2007-08-01;CIP Noncapitalizable Consultan;CIP Noncapitalizable Consultant Fees;
19795;1900-01-01;CIP-General (Summary);;
19796;2013-01-01;CIP-General-Capitaliz (Contra);CIP-General-Capitalization (Contra);
19797;2007-08-01;CIP Noncap Survey/Tests/Plants;CIP Noncapitalizable Survey/Tests/Plans/Specs;
19798;2007-08-01;CIP Noncap Special Items;CIP Noncapitalizable Special Items;
19799;1900-01-01;CIP-Clearing/Non-capitalizable;;
19800;2011-11-01;Software Projects > $5M;Software projects over $5 million;
19801;2016-06-01;Software Proj > $5M-New Increm;Software Proj > $5M-New Increm;
19802;2016-06-01;Software Proj > $5M-Disposal;Software Proj > $5M-Disposal;
19805;2016-06-01;Software Proj > $5M-Tsf/Adj Ca;Software Proj > $5M-Tsf/Adj w/i Ca;
19810;2011-11-01;Software <= $5M;Externally purchased software over $1,500 per user, but <= $5 million overall;
19811;2011-11-01;Software <= $5M-New Increment;Externally purchased software <= $5M-New Increment;
19812;2011-11-01;Software <= $5 M-Disposal;Externally purchased software <= $5M-Disposal;
19815;2011-11-01;Software <= $5M-Tsf/Adj w/i Ca;Externally purchased software <= $5M-Transfer/Adjustment within Campus;
19820;2014-06-01;Software Development In-Progre;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.;
19821;2014-12-01;Software WIP-Sal/Wage/Benefits;Software WIP-Sal/Wage/Benefits;
19822;2014-12-01;Software WIP-Professional Fees;Software WIP-Professional Fees;
19823;2014-12-01;Software WIP-Movable Equipment;Software WIP-Movable Equipment;
19824;2014-12-01;Software WIP - Licenses;Software WIP - Licenses;
19825;2014-12-01;Software WIP - Maintenance;Software WIP - Maintenance;
19826;2014-12-01;Software WIP - Other Costs;Software WIP - Other Costs;
19880;2016-04-01;Accum Deprec-Software> 5M;;
19890;2016-04-01;Accum Deprec-Software< 5M;;
19900;2020-01-01;Intangible Assets;;
19910;2020-01-01;Cap & Trade Credits;Cap & Trade Credits;
19990;2001-07-01;Accum Deprec-Intangible Assets;;
20000;2019-11-01;Accounts Payable-BFS;;
20000;2005-05-01;Accounts Payable-Bfs;;
20001;2003-06-01;Accounts Payable-Sales Tax;;
20001;2005-06-01;Accounts Payable-Sales Tax;;
20002;1900-01-01;Accounts Payable-BFS-Use Tax;;
20002;2005-06-01;Accounts Payable-BFS-Use Tax;;
20003;2005-01-01;A/P-State E-Waste Fee;California Electronic Waste Recycling Fee Payable Account;
20009;1900-01-01;Accounts Payable-Other;;
20010;1900-01-01;A/P-Contractor Retention;;
20020;1900-01-01;A/P-Collection Agency;;
20080;2005-05-01;A/P-Stip To Chancellor;;
20081;2005-06-01;A/P BFS Year-End Reclass;This account is used for year-end temporary reclassification of Accounts Payable-BFS items.;
20081;2016-07-01;A/P-Philanthropic Alloc To Chc;A/P -  Philanthropic Allocation to Chancellor;
20082;2016-07-01;A/P-Philanthropic Allo to Dean;A/P - Philanthropic Allocation to Deans;
20083;2005-06-01;A/P-Research Gift Fee;;
20090;2000-07-03;BFS Encumbrance Payable;;
20091;1900-01-01;BFS Pre-encumbrance Control;;
20092;1900-01-01;Other Encumbrance Control;;
20093;1900-01-01;Other Pre-encumbrance Control;;
20100;1900-01-01;Auxiliary & Svc E Payables;;
20110;1900-01-01;Aux & Svc Enter Refund Payable;For use by Intercollegiate Athletics.  This account is for over/duplicate payments on tickets.;
20200;2001-06-01;Capital Asset Accounts Payable;;
20300;2006-09-01;A/P-CARS Refunds;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;
20301;2012-04-01;BFS A/R Refunds;BFS A/R Refunds;
20302;2015-11-01;A/P CS Refunds;A/P CS Refunds for SIS;
20400;2001-07-01;Controlled Disb-Payroll A/P;;
20500;2001-07-01;Controlled Disb-Other A/P;;
21000;1900-01-01;Intrafund Payables;;
21200;2002-07-01;Interfund Payables;This account is used for any amounts due to other fund groups within UC (Berkeley or other UC locations) .;
21201;2010-10-01;Interfund payable-OP Cal Grant;Interfund Payable-OP Cal Grant is to track the funding provided by UCOP to cover the campus deficit balance in Cal Grant funds.;
22000;1900-01-01;Salaries and Wages Payable;;
22001;2014-08-01;Biweekly Accrued Salary & Ben;Biweekly Accrued Salary & Benefits;
22011;1900-01-01;Deceased Employee Liability;;
22012;2012-01-01;Payroll Stop Payments;;
22013;2019-10-20;Payroll Surepay Delete/Reject;;
22014;2011-08-01;PR Cancelled Checks-non-Fed Fd;Payroll Cancelled Checks-non-Federal Funds;
22015;2011-08-01;PR Cancelled Checks-Fed Funds;Payroll Cancelled Checks-Federal Funds;
22099;1900-01-01;Other Accrued Salary Liabiliti;;
22200;1900-01-01;Federal Income Tax Deductions;;
22201;1900-01-01;EIC Federal Tax Adj Deductions;;
22202;1900-01-01;N/R Alien Fed Tax Deductions;;
22203;1900-01-01;OASDI Deductions;;
22204;1900-01-01;Medicare Deductions;;
22220;1900-01-01;Out of State Deductions;;
22221;1900-01-01;California Tax Deductions;;
22222;1900-01-01;California N/R Tax Deductions;;
22222;2005-06-01;California N/R Tax Deductions;;
22223;1900-01-01;California N/R Perform Tax Ded;;
22230;2008-06-01;ARIZONA Tax  Deductions;ARIZONA Tax  Deductions,  State ID 946002123,   GTN# 810;
22231;2008-06-01;COLORADO Tax  Deductions;COLORADO Tax  Deductions,  State ID 12-19938-0000,   GTN# 260;
22232;2008-06-01;CONNECTICUT Tax  Deductions;CONNECTICUT Tax  Deductions,  State ID 10349041-000,   GTN# 272;
22233;2008-06-01;GEORGIA Tax  Deductions;GEORGIA Tax  Deductions,  State ID 946002123,   GTN# 812;
22234;2008-06-01;HAWAII Tax  Deductions;HAWAII Tax  Deductions,  State ID W91012133-01,   GTN# 813;
22235;2008-06-01;ILLINOIS Tax  Deductions;ILLINOIS Tax  Deductions,  State ID 2995-1267,   GTN# 265;
22236;2008-06-01;IOWA Tax  Deductions;IOWA Tax  Deductions,  State ID 99003119,   GTN# 264;
22237;2008-06-01;MARYLAND Tax  Deductions;MARYLAND Tax  Deductions,  State ID 7285659,   GTN# 261;
22238;2008-06-01;MASS Tax  Deductions;MASS Tax  Deductions,  State ID 946002123,   GTN# 808;
22239;2008-06-01;MONTANA Tax  Deductions;MONTANA Tax  Deductions,  State ID 946002123,   GTN# 277;
22240;2008-06-01;NEW JERSEY Tax  Deductions;NEW JERSEY Tax  Deductions,  State ID 946002123/000,   GTN# 270;
22241;2008-06-01;NEW MEXICO Tax  Deductions;NEW MEXICO Tax  Deductions,  State ID 03-013725-00-0,   GTN# 268;
22242;2008-06-01;NEW YORK  Tax  Deductions;NEW YORK  Tax  Deductions,  State ID 946002123-2,   GTN# 811;
22243;2008-06-01;NORTH CAROLINA Tax  Deductions;NORTH CAROLINA Tax  Deductions,  State ID 600555114,   GTN# 269;
22244;2008-06-01;OHIO Tax  Deductions;OHIO Tax  Deductions,  State ID 52685331,   GTN# 809;
22245;2008-06-01;OKLAHOMA Tax  Deductions;OKLAHOMA Tax  Deductions,  State ID 94-600-2123F,   GTN# 271;
22246;2008-06-01;OREGON Tax  Deductions;OREGON Tax  Deductions,  State ID 1276872-0,   GTN# 273;
22247;2008-06-01;PENNSYLVANIA Tax  Deductions;PENNSYLVANIA Tax  Deductions,  State ID 92743265,   GTN# 276;
22248;2008-06-01;VIRGINIA Tax  Deductions;VIRGINIA Tax  Deductions,  State ID 30-946002123F,   GTN# 263;
22249;2008-06-01;WASHINGTON DC Tax  Deductions;WASHINGTON DC Tax  Deductions,  State ID 300000011299,   GTN# 262;
22250;2009-03-01;MAINE Tax Deductions;Maine State Income Tax Withholding Account; Account ID 94600212300; GTN 815;
22251;2013-03-01;Indiana State Tax Deduction;Indiana State Tax Deduction, GTN# 817;
22252;2013-06-01;Utah State Tax Deduction;Utah State Tax Deduction, GTN #818;
22253;2015-08-01;Michigan State Tax Deduction;Michigan State Tax Deduction, GTN 819;
22254;2016-12-01;Alabama State Tax Deduction;Alabama State Tax Deduction GTN 832;
22255;2016-12-01;Wisconsin State Tax Deduction;Wisconsin State Tax Deduction GTN 833;
22256;2016-12-01;Kentucky State Tax Deduction;Kentucky State Tax Deduction GTN 834;
22257;2016-12-01;Rhode Island State Tax Ded;Rhode Island State Tax Deduction GTN 835;
22258;2017-08-01;Minnesota State Tax Ded;Minnesota State Tax Ded;
22259;2017-11-01;Missouri State Tax Ded;Missouri State Tax Ded;
22299;1900-01-01;Other Employee Tax Deductions;;
22301;1900-01-01;Liberty Disablility Insur Dedu;;
22302;1900-01-01;Prudential Legal Insur Deducti;;
22303;1900-01-01;AD&D Insurance Deduction;;
22304;2003-12-01;ARAG Legal Insurance Deduction;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.;
22305;1900-01-01;Vision Care Insurance Deductio;;
22306;2004-12-01;PSBP-VISION-DEDUCTION;POSTDOCTORAL-VISION-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22310;2002-12-01;HCRA Ins Deduct Flex Spending;2003 insurance open enrollment and the addition of HCRA payroll insurance deductions for Medical Flex Spending Account effective January 1, 2003.;
22311;2008-11-01;Health Flex Spending Account;Health Flexible Spending Account. Open Enrollment changes for 2009 include a change in flexible spending account vendors from SHPS to CONEXIS. GTN 226;
22312;2008-11-01;DepCare Flex Spending Account;DepCare Flexible Spending Account. Open Enrollment changes for 2009 include a change in flexible spending account vendors from SHPS to CONEXIS. GTN 227;
22313;2014-01-01;Health Savings Account Deduct;Health Savings Account Deduction, GTN #612;
22320;1900-01-01;Delta Dental Insurance Deducti;;
22322;1900-01-01;PMI Dental Insurance Deduction;;
22324;2004-12-01;PSBP-DENTAL-HMO-DEDUCTION;POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22325;2004-12-01;PSBP-DENTAL-PPO-DEDUCTION;POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-PPO-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE RQUEST #16933 MODIFIED 10/21/2004);
22330;1900-01-01;Prudential Life Insur Deductio;;
22331;1900-01-01;Prudential Dpdnt Life Insur De;;
22342;1900-01-01;Kaiser North Health Insur Dedu;;
22344;1900-01-01;Kaiser South Health Insur Dedu;;
22346;1900-01-01;Prudential Health Insur Deduct;;
22348;1900-01-01;Health Net Health Insur Deduct;;
22350;1900-01-01;Pacificare Health Insur Deduct;;
22352;1900-01-01;UC Care Health Insur Deduction;;
22354;1900-01-01;Core Health Insur Deduction;;
22355;2001-01-01;Kaiser Mid-Atlantic Hlt Ins De;;
22356;2001-01-01;Pacificare Nevada Hlth Ins Ded;;
22357;2004-04-01;Western Health Adv Ins Ded;Western Health Adv Insurance Deduction, previously recorded in account 22399-Other Employee Insurance Deduction, is required to be reported separately to UCOP Benefits.;
22358;2004-12-01;PSBP-MEDICAL-HMO-DEDUCTION;POSTDOCTORAL SCHOLARS BENEFITS PLAN-MEDICAL-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22359;2004-12-01;PSBP-MEDICAL-PPO-DEDUCTION;PSBP-MEDICAL-PPO-DEDUCTION (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22360;2009-01-02;Anthem BC Plus Ins Deduction;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.;
22361;2009-01-01;Anthem BC PPO Ins Deduction;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.;
22362;2002-12-01;BC HiOption Ins Deduction;2003 insurance open enrollment and the addition of Blue Cross High Option payroll insurance deductions for medical insurance effective January 1, 2003.;
22363;2002-12-01;BC Core Medical Ins Deduction;2003 insurance open enrollment and the addition of Blue Cross Core Medical payroll insurance deductions for medical insurance effective January 1, 2003.;
22364;2007-11-01;CIGNA Med Plan Deduction;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;
22365;2007-11-01;Health Net EPO Deduction;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;
22366;2010-11-01;HN B&G HMO Deduction;HN B&G HMO Deduction (GTN 336); new plan for 2011.;
22367;2010-11-01;BC Lumenos Deduction;BC Lumenos Deduction (GTN 358); new plan for 2011;
22368;2014-01-01;CM Blushield Deduction;CM Blushield Deduction (GTN142); new plan for 2014;
22369;2014-01-01;UC Care Deduction;UC Care Deduction (GTN608); new plan for 2014;
22370;2014-01-01;BS Health Savings Deduction;BS Health Savings Deduction (GTN611) new plan for 2014;
22399;1900-01-01;Other Employee Insurance Deduc;;
22400;1900-01-01;FCSRS Basic Retir Deduction;;
22401;1900-01-01;FERS Basic Retir Deduction;;
22402;1900-01-01;FERS Trhift Sp Retir Deduction;;
22403;1900-01-01;PERS Basic Retir Deduction;;
22404;1900-01-01;PERS Survivor Benefit Deductio;;
22410;1900-01-01;UCRS Basic Retir Ded NTD Pln 3;;
22411;1900-01-01;UCRS Basic Ret Ded Pretax Pln5;;
22420;1900-01-01;UCRS DCP Savings Pretax Pln 71;;
22421;1900-01-01;UCRS DCP Equity Pretax Pln 72;;
22422;1900-01-01;UCRS DCP Bond Pretax Pln 73;;
22423;1900-01-01;UCRS DCP ICC Pretax Pln 74;;
22424;1900-01-01;UCRS DCP MMrkt Pretax Pln 75;;
22425;1900-01-01;UCRS DCP MultA Pretax Pln 76;;
22426;1900-01-01;UCRS DCP Fidelity Pretax Pln;;
22430;1900-01-01;UCRS DCP SH Sav Pretax Pln 81;;
22431;1900-01-01;UCRS DCP SH Equity Ptax Pln 82;;
22432;1900-01-01;UCRS DCP SH Bond Pretax Pln 83;;
22433;1900-01-01;UCRS DCP SH ICC Pretax Pln 84;;
22434;1900-01-01;UCRS DCP SH MMrkt Pretax Pln85;;
22435;1900-01-01;UCRS DCP SH MultA Pretax Pln86;;
22436;1900-01-01;UCRS DCP SH Fidelty Ptax Pln;;
22440;1900-01-01;UCRS DCP Savings NTD Pln 4;;
22441;1900-01-01;UCRS DCP Equity NTD Pln 12;;
22442;1900-01-01;UCRS DCP Bond NTD Pln 15;;
22443;1900-01-01;UCRS DCP ICC NTD Pln 31;;
22444;1900-01-01;UCRS DCP MMrkt NTD Pln 34;;
22445;1900-01-01;UCRS DCP MultA NTD Pln 53;;
22446;1900-01-01;UCRS DCP Fidelity NTD Pln;;
22447;1900-01-01;UCRS DCP Amer Century NTD;;
22450;2001-06-26;UCRS DCP SS Fidelity-Deduction;;
22451;2001-06-26;UCRS DCP SS Savings-Deduction;;
22452;2001-06-26;UCRS DCP SS Equity-Deduction;;
22453;2001-06-26;UCRS DCP SS Bond-Deduction;;
22454;2001-06-26;UCRS DCP SS ICCF-Deduction;;
22455;2001-06-26;UCRS DCP SS Money Market-Deduc;;
22456;2001-06-26;UCRS DCP SS Multi Asset-Deduc;;
22460;1900-01-01;UCRS 403B Savings Pln 10;;
22461;1900-01-01;UCRS 403B Equity Pln 14;;
22462;1900-01-01;UCRS Bond Pln 16;;
22463;1900-01-01;UCRS 403B ICC pln 33;;
22464;1900-01-01;UCRS 403B MMrkt Pln 36;;
22465;1900-01-01;UCRS 403B Calvert Pln 39;;
22466;1900-01-01;UCRS 403B Fidelity Pln 42;;
22467;1900-01-01;UCRS 403B MultA Pln 54;;
22470;2004-03-01;UCRS 403B Bal Growth Fd pln 37;UCRS 403B Bal Growth Fd pln 37;
22471;2004-03-01;UCRS 403B TIPS Fd pln 38;UCRS 403B TIPS Fund pln 38;
22472;2004-03-01;UCRS DCP NTD BGF pln 9;UCRS DCP NTD BGF pln 9;
22473;2004-03-01;UCRS DCP NTD TIPS pln 8;UCRS DCP NTD TIPS pln 8;
22474;2004-03-01;UCRS DCP BGF Pretax pln 77;UCRS DCP BGF Pretax pln 77;
22475;2004-03-01;UCRS DCP TIPS Pretax pln 78;UCRS DCP TIPS Pretax pln 78;
22476;2004-03-01;UCRS DCP SH BGF pln 87;UCRS DCP SH BGF pln 87;
22477;2004-03-01;UCRS DCP SH TIPS pln 80;UCRS DCP SH TIPS pln 80;
22478;2004-03-01;UCRS DCP FSS BGF - ded pln 77;UCRS DCP FSS BGF - deduction pln 77;
22479;2004-03-01;UCRS DCP FSS TIPS - ded pln 78;UCRS DCP FSS TIPS - deduction pln 78;
22480;2015-05-18;UCRS Short-term Loan Pln 40;;
22481;2015-05-18;UCRS Long-term Loan Pln 41;;
22482;1900-01-01;UCRS Dep Care Pln 50;;
22483;2007-09-01;457(b) Deferred Comp Deduction;457(b) Deferred Compensation Deduction (both flat and percentage deduction amounts);
22484;2016-06-01;Employee DB deduction;Employee DB deduction for 2016 Retirement Tier (Release 2230), GTN 728;
22485;2016-06-01;Employee Supplement deduction;Employee Supplement deduction for 2016 Retirement Tier (Release 2230), GTN 722;
22486;2016-06-01;Emplee Supp Deduction -Faculty;Employee Supplement deduction – faculty for 2016 Retirement Tier (Release 2230), GTN 748;
22487;2016-06-01;Employee DC deduction;Employee DC deduction for 2016 Retirement Tier (Release 2230), GTN 724;
22490;2005-04-01;Tax-Deferred 403b Flat Amount;Tax-Deferred 403b Flat Amount;
22491;2007-09-01;Tax-Deferred 403b % Amount;Tax-Deferred 403b % Amount;
22492;2007-09-01;Non-Tax Deferred DCP;Non-Tax Deferred Defined Contribution Plan;
22493;2005-04-01;Defined Contribution Plan-Regu;Defined Contribution Plan - Regular;
22494;2005-04-01;Defined Contribution Pln-Casua;Defined Contribution Plan - Casual;
22495;2007-09-01;Summer Salary Deduction;Summer Salary Deduction;
22496;2005-04-01;Summer Salary Contribution;Summer Salary Contribution;
22499;1900-01-01;Other Employee Retirement;;
22500;2008-10-02;UPOA Dues Deduction;UPOA Dues deductions for police sergeants only (GTN 091);
22501;1900-01-01;UPTE Dues Deduction;;
22502;2020-01-01;Skilled Crafts Dues Deduction;;
22503;1900-01-01;PTA Dues Deduction;;
22504;1900-01-01;Calif Nurses Assoc Dues Deduct;;
22505;1900-01-01;CSEA #41 Dues Deduction;;
22506;1900-01-01;AFSCME Dues Deduction;;
22507;1900-01-01;AAUP Dues Deduction;;
22508;1900-01-01;AFT Dues Deduction;;
22509;1900-01-01;CUE Dues Deduction;;
22510;1900-01-01;Grad Student Assoc Deduction;;
22511;1900-01-01;Agency Fee & UAW Dues;;
22512;2008-10-03;PA Dues & Agency Fee Deduction;FUPOA Deductions and Agency Fee Deduction for police officers only (GTN 372, 465 and 484);
22520;2020-01-01;PX Agency Fee Deduction;PX Agency Fee Deduction (GTN 475);
22521;2010-11-01;PX Due Deduction;PX Due Deduction (GTN 485);
22522;2010-11-01;PX UAW-VCAP Deduction;PX UAW-VCAP Deduction (GTN 488);
22523;2015-07-01;DX-Union Dues Deduction;DX-Union Dues Deduction, GTN 637;
22524;2015-07-01;DX-Agency Fees Deduction;DX-Agency Fees Deduction, GTN 638;
22525;2015-07-01;DX-NAACP LDF Deduction;DX-NAACP LDF Deduction, GTN 639;
22526;2015-07-01;DX-Hab4Hum Deduction;DX-Hab4Hum Deduction, GTN 640;
22527;2015-07-01;DX-OxFarm Deduction;DX-OxFarm Deduction, GTN 641;
22528;2015-09-01;DX-Political Action Program;DX-Political Action Program (GTN 642);
22533;2010-11-01;INI FEE - PX Deduction;INI FEE - PX Deduction (GTN 489);
22599;1900-01-01;Other Employee Labor Union Ded;;
22600;1900-01-01;Salary Attachments;;
22601;1900-01-01;Employee Loan Deduction;;
22602;1900-01-01;Faculty Dues Deduction;;
22603;1900-01-01;Recreation Sports Fees Deducti;;
22604;1900-01-01;US Savings Bond Deduction;;
22605;1900-01-01;United Way Deduction;;
22606;1900-01-01;Faculty Association Deduction;;
22607;1900-01-01;Stipend Postdoc Insur Deductio;;
22608;1900-01-01;Prof Develop Program Deduction;;
22609;2007-09-01;ScholarShare Prog Deductions;Payroll deductions for the Golden State ScholarShare Trust (ScholarShare) college savings program (Release 1487).;
22610;1900-01-01;Group Auto Insurance Deduction;;
22611;2007-05-01;UCB Donation Deduction;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.;
22615;2019-04-01;Transit Deduction;Transit Deduction liability;
22630;1900-01-01;Faculty Home Loan Deduction;;
22631;1900-01-01;Faculty Mortgage 85 Deduction;;
22632;1900-01-01;Faculty Mortgage 87 Deduction;;
22633;1900-01-01;SPL Home Loan Deduction;;
22640;1900-01-01;Golden 1 Credit Union Deductio;;
22641;1900-01-01;Riv Campus Fed Credit Union De;;
22642;1900-01-01;Univ. Campus Credit Union Ded.;;
22643;1900-01-01;Cal State Empl Credit Union De;;
22650;2005-06-01;Employee Assess Liab to UCRP;Retirement Plan Contributions - Employee Assessment Liability to UCRP-UC;
22651;2005-06-02;Employee Contrib Trsfr to UCRP;Retirement Plan Contributions - Employee Contribution Transfer to UCRP-UC;
22660;2007-06-01;Employee Liability to UC RHBP;Employee Liability to UC Retiree Health Benefit Plan-UC;
22661;2007-06-01;Employee Cntrb Trsfr - UC RHBP;Employee Contribution Transfer to UC Retiree Health Benefit Plan -UC;
22699;1900-01-01;Other Employee Deductions;;
22700;1900-01-01;Emplyr Disab Insur Liability;;
22701;2004-12-01;PSBP-LIFE/AD&D LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-LIFE/AD&D LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22702;2004-12-01;PSBP-ST DISAB INSUR LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-SHORT TERM DISABILITY INSURANCE LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/04);
22705;1900-01-01;Emplyr Vision Care Insur Liabi;;
22706;2004-12-01;PSBP-VISION LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-VISION LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22720;1900-01-01;Emplyr Delta Dental Insur Liab;;
22722;1900-01-01;Emplyr PMI Dental Insur Liabil;;
22723;2007-09-01;Emplyr Dental Insur Clearing;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).;
22724;2004-12-01;PSBP-DENTAL-HMO LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22725;2004-12-01;PSBP-DENTAL-PPO LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-PPO LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22732;1900-01-01;Emplyr Prudential Sp. Life Ins;;
22734;1900-01-01;Emplyr Core Life Insur Liabili;;
22739;2014-01-01;Emplyr Health Savings Acct Lia;Employer Health Savings Account Liability, GTN #613;
22740;1900-01-01;Emplyr Health Insur Clearing;;
22741;1900-01-01;Annuitant Health Insur Liabili;;
22742;1900-01-01;Kaiser North Health Insur Liab;;
22744;1900-01-01;Kaiser South Health Insur Liab;;
22746;1900-01-01;Prudential Health Insur Liabil;;
22748;1900-01-01;Health Net Health Insur Liabil;;
22750;1900-01-01;Pacificare Health Insur Liabil;;
22752;1900-01-01;UC Care Health Insur Liability;;
22753;1900-01-01;Core Health Insur Liability;;
22754;1900-01-01;Core Life Insurance Liability;;
22755;2001-01-01;Kaiser Mid-Atlantic Hlt Ins Li;;
22756;2001-01-01;Pacificare Nevada Hlth Ins Lia;;
22757;2004-04-01;Western Health Adv Ins Liab;Western Health Adv Insurance Liability, previously recorded in account 22799-Other Employee Insurance Liability, is required to be reported separately to UCOP Benefits.;
22758;2004-12-01;PSBP-MEDICAL-HMO LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-MEDICAL-HMO LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22759;2004-12-01;PSBP-MEDICAL-PPO LIABILITY;POSTDOCTORAL SCHOLARS BENEFITS PLAN-MEDICAL-PPO LIABILITY (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
22760;2009-01-01;Anthem BC Plus Ins Liability;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.;
22761;2009-01-01;Anthem BC PPO Ins Liability;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.;
22762;2004-02-01;BC HiOption Ins Liability;2003 insurance open enrollment and the addition of Blue Cross High Option Medical payroll insurance UC Contributions for medical insurance effective January 1, 2003.;
22763;2004-02-01;BC Core Med Ins Liability;2003 insurance open enrollment and the addition of Blue Cross Core Med medical payroll insurance UC Contributions for medical insurance effective January 1, 2003.;
22764;2007-11-01;CIGNA Med Plan Liability;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;
22765;2007-11-01;Health Net EPO Liability;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;
22766;2010-11-01;HN B&G HMO Liability;HN B&G HMO Liability (GTN 337); new plan for 2011;
22767;2010-11-01;BC Lumenos Liability;BC Lumenos Liability (GTN 359); new plan for 2011;
22768;2014-01-01;Emplyr CM Blushield Liability;Emplyr CM Blushield Liability (GTN143); new plan for 2014;
22769;2014-01-01;Emplyr UC Care Liability;Emplyr UC Care Liability (GTN609); new plan for 2014;
22770;2005-01-01;PSBP-Broker/Admin Fee Liab;Postdoctoral Scholars Benefit Plan-Broker/Administrative Fee Liability-Also see expense account 53960.;
22771;2014-01-01;Emplyr BS Health Savings Liabi;Emplyr BS Health Savings Liability (GTN614) new plan for 2014;
22799;2004-02-01;Other Employer Insurance Liab;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.;
22800;1900-01-01;Emplyr PERS Matching Liability;;
22810;2011-07-01;UCRP Supp Assessment Liability;UCRP Supp Assessment Liability;
22840;2010-05-01;UCRS Plan 1 Liability;;
22841;2007-09-01;Summer Salary UCRS Liability;;
22850;2004-02-01;UCRS DCP SS Fidelity Liab;;
22851;2004-02-01;UCRS DCP SS Savings-Liab;;
22852;2004-02-01;UCRS DCP SS Equity-Liabi;;
22853;2004-02-01;UCRS DCP SS Bond Liab;;
22854;2004-02-01;UCRS DCP SS ICCF Liab;;
22855;2004-02-01;UCRS DCP SS Money Market Liab;;
22856;2004-02-01;UCRS DCP SS Multi Asset Liab;;
22857;2004-03-01;UCRS DCP FSS BGF - con pln 77;UCRS DCP FSS BGF - contribution pln 77;
22858;2004-03-01;UCRS DCP FSS TIPS - con pln 78;UCRS DCP FSS TIPS - contribution pln 78;
22859;2009-01-01;UC SDCP (DCP II) Liability;University of California Supplemental Defined Contribution Plan, employer liability, GTN 737;
22860;2009-01-01;UC SDCP 415(m) II Liability;University of California Supplemental Defined Contribution Plan 415(m) Excess Plan, employer liability, GTN 738;
22861;2016-06-01;Employer DB contribution;Employer DB contribution for 2016 Retirement Tier (Release 2230), GTN 729;
22862;2016-06-01;Employer Supplement contributi;Employer Supplement contribution for 2016 Retirement Tier (Release 2230), GTN 723;
22863;2016-06-01;Emplyr Supp Contri. - Faculty;Employer Supplement contribution – Faculty for 2016 Retirement Tier (Release 2230), GTN 749;
22864;2016-06-01;Employer DC contribution;Employer DC contribution for 2016 Retirement Tier (Release 2230), GTN 727;
22865;2016-06-01;Unfunded Pension Liability-UPL;Unfunded Pension Liability - UPL (Release 2230), GTN 713;
22890;2005-11-01;Senior Mgmt Supplement Liabili;Senior Management Supplement Liability. This account is for GTN 742 through 747.;
22899;1900-01-01;Other Employer Retirement Liab;;
22902;1900-01-01;Emplyr OASDI Liability;;
22903;1900-01-01;Emplyr Medicare Liability;;
22910;1900-01-01;Unemplymt Ins.-19900 Liability;;
22911;1900-01-01;Unemplymt Ins.-Federal Liabili;;
22912;1900-01-01;Unemplymt Ins. Other;;
22920;1900-01-01;Workers Compensation Liability;;
22921;1900-01-01;Employee Support Liability;;
22930;1900-01-01;Fee Remission Liability;;
22931;1900-01-01;Non-resident Tuition Remission;;
22932;1900-01-01;Grad Student Health Liability;;
22933;1900-01-01;Med Student Disab Insur Liabil;;
22934;2001-06-01;Partial Fee Remission Liab;;
22940;2003-09-15;Career Devel Oppor Prog Liabil;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.;
22941;1900-01-01;Vacation Liability;;
22942;1900-01-01;Compensatory Time Liability;;
22943;1900-01-01;SMSPP Liability;;
22944;2001-07-01;Vacation Liability-Noncurrent;;
22945;2001-07-01;Severance Pay Liab-Noncurrent;;
22946;2001-07-19;Vacation Leave Assessment Liab;;
22950;2020-08-01;Employer Assessmt Liab to UCRP;Retirement Plan Contributions - Employer Assessment Liability to UCRP-UC;
22951;2020-08-01;Emplyr Contrb Trsfr to UCRP;Retirement Plan Contributions - Employer Contribution Transfer to UCRP-UC;
22960;2007-06-01;Employer Liability to UC RHBP;Employer Liability to UC Retiree Health Benefit Plan-UC;
22961;2020-08-01;Emplyr Cntrb Trsfr to UC RHBP;Employer Contribution Transfer to UC Retiree Health Benefit Plan-UC;
22970;2015-06-01;Term Ben Sal/Wag-VoluntaryLiab;Current Liability-Other Employee Benefits-Termination Benefits Liability-Salaries and Wages-Voluntary;
22971;2013-06-01;Term Ben Sal/Wag-Invlntry Liab;Current Liability-Other Employee Beneftis-Termination Benefits Liability-Salaries and Wages-Involuntary;
22972;2005-11-01;Term Ben Benefits-VoluntaryLia;Current Liability-Other Employee Benefits-Termination Benefits Liability-Other Employee Benefits-Voluntary;
22973;2005-11-01;Term Ben Benefits-Invlntry Lia;Current Liability-Other Employee Benefits-Termination Benefits Liability-Other Employee Benefits-Involuntary;
22980;2005-07-01;Incentive Award Prog Liability;Incentive Award Program Liability for IAP assessment since July, 2005.;
22990;2005-11-01;Term Ben S/W-Vlntry LiabNoncur;Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Salaries and Wages-Voluntary;
22991;2013-06-01;Term Ben S/W-Invlntry LiabNonc;Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Salaries and Wages-Involuntary;
22992;2005-11-01;Term Ben Bnft-Vlntry LiabNoncu;Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Other Employee Benefits-Voluntary;
22993;2005-11-01;Term Ben Bnft-Invlntry LiabNon;Noncurrent Liabilities-Other Noncurrent Liabilities-Termination Benefits Liability-Other Employee Benefits-Involuntary;
22999;1900-01-01;Other Employer Liability;;
23000;1900-01-01;Ticket Sale Deposits;;
23001;1900-01-01;Key Deposits;;
23002;2009-03-01;SIR Fee Deposits;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.;
23003;1900-01-01;Other Registration Deposits;;
23004;2015-10-01;SIR CS Fee Deposits;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.;
23005;1900-01-01;Employee Insur Premium Deposit;;
23009;2003-02-01;Other Deposits-General;Other Deposits-General is for all other Non-Auxiliary Enterprises deposits that are not covered by deposit accounts 23000-23005.;
23009;2005-05-01;Other Deposits-General;;
23010;1900-01-01;Health Insur Plan Claims Liabi;;
23011;1900-01-01;GAEL Liability;;
23012;2005-07-01;Benefits Admin Assessment Liab;;
23013;2006-06-01;Auto Physical Damage Ins Liab;Auto Physical Damage Insurance Liability;
23014;2012-02-01;Research Subj Inst Issue PayCd;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).;
23080;2009-03-01;Pollution Remedi Liability;CL-Pollution Remediation Obligation Liability (GASB 49, AGC 164775);
23081;2009-03-01;Pollution Remedi Liabi Rcvry;CL-Pollution Remediation Obligation Liability Recovery (GASB 49, AGC 164776);
23090;1900-01-01;Other Accrued Liabilities;;
23091;2005-05-01;Pres.Value - Gift Annuity Pymt;;
23092;2005-05-01;Liability -  Trust Funds;;
23099;2018-02-27;Re-Accrued Pymts to Vendors;;
23100;1900-01-01;Residence Room Deposits;;
23101;2006-10-02;Transit Ticket Deposits;;
23190;1900-01-01;Other Aux & Svc Enter Accrued;;
23200;2014-06-30;Unearned Revenues-General;Unearned Revenue-General, updated per GASB 65, for payments received in advance of meeting eligibility requirements.;
23200;2005-05-01;General Deferred Revenue;;
23201;2014-06-01;Unearned Revenues-Cap Projects;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.;
23210;2014-06-30;Unearned Revenues-Tuition/Fees;Unearned Revenues-Tuition/Fees, updated per GASB 65, for payments received in advance of meeting eligibility requirements;
23211;2014-06-30;Unearned Revenues - CARS;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.;
23250;2014-06-30;Unearned Revenues - C&G;Unearned Revenues - Contracts & Grants, for grants received in advance of meeting eligibility requirements.
Updated per GASB 65.;
23260;2008-06-01;Collateral Held for SLP;Collateral Held for Security Lending Program (current liability);
23300;2014-06-30;Unearned Revenues-Aux/Svc Ent;Unearned Revenues-Aux/Svc Ent, updated per GASB 65, for grants received in advance of meeting eligibility requirements;
23400;1900-01-01;BFS PO/AP Inter-unit Clearing;;
23401;1900-01-01;BFS PO/AP Discount Clearing;;
23401;2005-06-01;BFS PO/AP Discount Clearing;;
23402;1900-01-01;BFS PO/AP Multicurrency Cleari;;
23402;2005-06-01;BFS PO/AP Multicurrency Cleari;;
23403;2019-10-02;BFS PO/AP Clearing;;
23403;2005-06-01;BFS PO/AP Clearing;;
23404;2018-02-27;AP Foreign Draft Clearing;;
23405;2010-06-01;Procurement Card Clearing;;
23406;1900-01-01;Federal Express Clearing;;
23407;2012-02-01;Travel Clearing (US Bank);Travel Clearing (US Bank) for payments to US Bank and distribution of charges to departments.;
23408;1900-01-01;American Express Clearing;;
23409;2001-09-01;US BANK VISA CLEARING;US Bank Visa Travel Card Clearing Account.;
23410;2004-07-01;PO/AP-BFS Conversion Clearing;;
23411;2004-05-01;Prcrmnt Card Clearing-US Bank;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.;
23412;2005-09-01;BFS PO/AP Unused Funct Default;;
23412;2005-06-01;BFS PO/AP Unused Funct Default;;
23413;2012-02-01;Travel Clearing (Connexxus);Travel Clearing (Connexxus) for failed chartstring distributions.;
23414;2010-08-01;CTS Clearing;CTS Clearing account is for transactions failing edit from CTS, used by Disbursements;
23415;2010-09-01;BFS Procard Clearing;BFS Procard Clearing;
23416;2012-04-01;BFS AR Cash Clearing;BFS AR Cash Clearing;
23417;2019-01-01;BFS Open Credit Clearing;BFS Open Credit Clearing;
23418;2011-12-01;BFS Customer Payment Clearing;BFS Customer Payment Clearing;
23419;2018-04-01;BFS AR Clearing;Account will function as the suspense account for invalid chartstring errors in BFS AR module. Acct will replace 23420 - CARS-BFS Clearing.;
23420;1900-01-01;CARS-BFS Clearing;;
23421;2010-10-01;Sponsored Student Pmt Clearing;Sponsored student payment clearing. Posting payments received from sponsored students’ agencies.;
23422;2018-06-09;CARS Cash Receipts Clearing;;
23423;1900-01-01;Fee Clearing;;
23424;2018-03-01;CUBS Write-off Clearing;;
23425;2004-11-01;LT Loans Cash Receipts Clrng;;
23426;2004-11-01;LT Loans Unapplied/Refund Clrg;;
23427;1900-01-01;Univ Loan Repymt Clearing;;
23428;2010-10-01;CARS Write Off  Clearing;CARS Write Off Clearing for items not supported in chart conversion rules in write off program.;
23429;2006-11-01;E-Check Receipts Clearing;E-check receipts clearing for electronic payments of student accounts in CARS that are processed with Sallie Mae.;
23430;2018-12-31;Campus Fee Clearing;;
23431;2018-12-31;Class Pass Fee Clearing;;
23432;2001-05-01;BFS A/R Conversion Clearing;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.;
23433;2015-11-01;CS Cash Receipts Clearing;CS Cash Receipts Clearing for SIS;
23434;2018-04-01;Campus Solutions Clearing;Account will function as the suspense account for invalid chartstring errors in Campus Solutions. Acct will replace 23420 - CARS-BFS Clearing.;
23438;2003-01-01;Fee Clearing-U/G;Fee Clearing-Undergraduate (used for Summer Session "Registration" fees;
23439;2003-01-01;Fee Clearing-Grad;Fee Clearing-Graduate (for Summer Session "Registration" Fees that have to be redistributed);
23440;1900-01-01;Fee Remission Clearing;;
23450;1900-01-01;Private Gifts Clearing;;
23450;2005-05-01;Private Gifts Clearing;;
23451;1900-01-01;Private Gifts-Returned Cks Cle;;
23452;2009-10-01;UR Gift Fund Clearing;Suspense account for the University Relations Gift batch interface process;
23453;1900-01-01;EFA STIP Clearing;Suspense account for the EFA STIP batch interface process.;
23454;1900-01-01;EFA Invoicing Clearing;Suspense account established for the EFA Invoicing batch interface;
23455;1900-01-01;OP STIP Clearing;;
23456;2015-08-01;C&G Revenue Clearing;C&G Revenue Clearing;
23460;1900-01-01;Payroll Clearing;;
23461;2019-03-01;Payroll Clearing - UC Path;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.;
23465;1900-01-01;GAEL Clearing;;
23466;2015-07-01;Payment Plus Clearing-US BanK;Payment Plus Clearing-US BanK;
23470;2019-11-01;Misc Receipts Clearing;;
23470;2005-06-01;Misc Receipts Clearing;;
23471;2019-11-01;Misc Receipt COA Error Clrng;Default account used by the Cashier's Office for erroneous chartfield strings provided by departments on Miscellaneous Receipt journal entries.;
23471;2005-06-01;Misc Receipt COA Error ClrngMi;Default account used by the Cashier's Office for erroneous chartfield strings provided by departments on Miscellaneous Receipt journal entries.;
23480;1900-01-01;GL-BFS Conversion Clearing;Clearing account for conversion of general ledger asset and liability amounts from the legacy system to the BFS-GL.;
23480;2005-06-01;GL-BFS Conversion Clearing;;
23481;2008-04-01;Cal 1 Card Usage Clearing;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).;
23490;1900-01-01;Other Cash Receipts Clearing;;
23500;2004-02-02;OP Financial Control (UCOP GL);;
23501;2004-02-01;OP Financial Control (Loc M);;
23502;2019-11-01;Interfund/Interunit Fin Ctrl;;
23502;2005-05-01;Interfund/interunit Fin Contr;Cash due to/Due from for UCB Foundation;
23503;2015-09-01;AR Open Credit Balancing;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.;
23510;2005-07-01;UCM Financial Control (Merced);UC Merced Financial Control;
23520;2004-02-01;UCSF Financial Control;;
23530;2004-02-01;UCD Financial Control;;
23540;2004-02-01;UCLA Financial Control;;
23550;2004-02-01;UCR Financial Control;;
23560;2004-02-01;UCSD Financial Control;;
23570;2004-02-01;UCSC Financial Control;;
23580;2004-02-01;UCSB Financial Control;;
23590;2004-02-01;UCI Financial Control;;
23600;2001-06-01;Revenue Bonds - Current;;
23602;2004-06-01;Revenue Bonds-Current-Premiums;CL-Long Term Debt-Revenue Bonds-Premiums (OP AGC 114612);
23603;2013-02-01;CL-Deferred Financing Costs;CL-Deferred Financing Costs (OP AGC 114611 for Retirement of Indebtedness fund group).;
23610;2001-06-01;Mortg & Other Borrowing - Curr;;
23620;2001-06-01;Capital Lease Obligation-Curr;;
23630;2003-06-01;Capital Lease Oblig-SPWB-Curre;Current Liabilities-Long Term Debt-Capital Lease Obligation-SPWB;
23700;2001-12-01;Debt Interest Liability-Cur.;Debt Interest Liability - Current Liability;
23710;2003-06-01;Other-A/P LTD-Int Exp SPWB;Current Liabilities-Other-A/P LTD-Interest Expense SPWB;
23900;2018-06-01;Deferred Inflows-Irrevocab SIA;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);
23920;2015-06-01;DI-Deferred Revenues-NonCG;Deferred Inflows-Deferred Revenues-NonCG
Set up per GASB 65;
23930;2015-06-01;Deferred Inflow - SCA;Deferred Inflow - SCA;
24000;1900-01-01;General Agency Funds;;
24010;1900-01-01;Financial Aid Agency Funds;;
25000;1900-01-01;SPWB Energy Efficiency Bonds;;
25002;2004-06-01;Revenue Bonds-Noncurr-Premiums;NL-LTD-Revenue Bonds-Premiums (OP AGC 115412);
25020;2013-02-01;NL-LPRB2012H;NL-LPB2012H (OP AGC 125410 for Investment In Plant fund group).;
25050;2013-02-01;NL-Deferred Financing Costs;NL-Deferred Financing Costs (OP AGC 115411 for Retirement Indebtedness fund group).;
25300;1900-01-01;Dai-Ichi Kangyo-Haas Pavilion;;
25301;1900-01-01;Union Bank FEMA Loan;;
25302;2005-06-01;BoA-Stanley Hall Project Loan;Bank of America - Stanley Hall Project Loan;
25303;2007-05-01;Life Safety Program Loan - BNY;Student Life Safety Fee Program Construction Loan - Bank of New York;
25304;2007-07-01;Key Bank RE Capital/3300 Rega;Key Bank Real Estate Capital/3300 Regatta;
25305;2011-02-01;BoA-Davis Hall North Loan;Bank loan from Bank of America for the Davis Hall North Replacement project (OP AGC 125430).;
25306;2013-01-01;PG&E On-Bill Financing Loan;PG&E On-Bill Financing Loan (OP AGC 105430 for Unexpended Plant fund, and 115430 for Retirement of Indebtedness funds).;
25400;1900-01-01;Capital Lease Obligations;;
25401;1900-01-01;SPWB Capital Bldg Lease-LSA;;
25410;1900-01-01;Install Purchase Obligations;;
25420;2003-06-01;Capital Lease Oblig-SPWB-Noncu;Noncurrent Liabilities-Long Term Debt-Capital Lease Obligation-SPWB;
25500;1900-01-01;Note Payable-Telephone;;
25501;2011-06-01;Deferred Revenue-Noncurrent;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).;
25502;2014-06-01;Unearned Revenue-Noncurrent;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.;
25550;2007-01-01;Deferred Revenue-Non Current;Deferred Revenue-Non Current;
25900;1900-01-01;Due to Endow Funds-ST Housing;;
25901;1900-01-01;Regents' Advances;;
25909;2007-03-01;Other Misc. Liability - Noncur;Other Miscellaneous Liability - Noncurrent;
25909;2008-05-01;Other Misc. Liability - Noncur;Other Miscellaneous Liability - Noncurrent;
25990;2009-03-01;Pollution Remedi Liabi-noncur;NL- Pollution Remediation Obligation Liability (GASB 49, AGC 165591);
25991;2009-03-01;Pollution Remedi Lia Rec-noncu;NL-Pollution Remediation Obligation Liability Recovery (GASB 49, AGC 165592, to be activated when the account is needed);
25995;2019-06-01;Asset Retirement Oblig Liab-NL;Asset Retirement Oblig Liab-NL - Asset Retirement Obligation (ARO) Long Term Liability; due to GASB 83: Certain Asset Retirement Obligations, effective FY19.;
26000;2006-07-01;Federal Refundable Loans-FCC;Noncurrent Liability-Federal Refundable Loans, Federal Capital Contribution for Perkins and HPSL programs.;
26010;2006-07-01;Fed Refundable Lns-Repayment;Federal Refundable Loans - Repayment;
26020;2006-07-01;Fed Refundable Lns-Allocation;Federal Refundable Loans - Allocation;
26030;2006-07-01;Fed Refundable Lns-Reserve Adj;Federal Refundable Loans - Bad Debt Reserve Adjustment;
26100;2006-07-01;Fed Loan Clearing Contra;Federal Loan - year-end clearing contra account, formerly 30100;
26101;2006-07-01;Fed Ln - Interest Income on Ln;Federal Loan - Interest Income on Loans, formerly 30102;
26102;2006-07-01;Fed Ln - Other Income;Fed Ln - Other Income, formerly in 30104;
26103;2006-07-01;Fed Ln - Reimb of Princ Cncl;Federal Loan - Reimbursement of principal canceled, formerly 30103;
26104;2006-07-01;Fed Ln - Admin Cost Allowance;Federal Loan - Administrative Cost Allowance, formerly in 30107;
26105;2006-07-01;Fed Ln - Collection & Litigati;Federal Loan - Collection & Litigation, formerly in 30106;
26106;2006-07-01;Princ/Int Cncl for Teach/Milit;Cost of principal/interest canceled for Teaching/Military, formerly in 30108 & 30109 (partial);
26107;2013-10-01;Prin/Int Cncl for Spch/Patholo;Prin/Int Cancellation for Speech-Language Pathology Services;
26108;2006-07-01;Prin/Int Cncl for Certain Subj;Cost of Principal/Interest Canceled for Certain Subject Matter Teaching, formerly in 30108 & 30109 (partial);
26110;2006-07-01;Prin/Int Cncl for Other Teach;Cost of Principal/Interest Canceled for All Other Teaching, formerly in 30108 & 30109 (partial);
26112;2006-07-01;Prin/Int Cncl for Military Svc;Cost of Principal/Interest Canceled for Military Service 07/01/72 and after, formerly in 30108 & 30109 (partial);
26114;2006-07-01;Prin/Int Cncl for Volunteer Sv;Cost of Principal/Interest Canceled for Volunteer Service, formerly in 30110 (partial);
26116;2006-07-01;Prin/Int Cncl for Law Enforce;Cost of Principal/Interest Canceled for Law Enforcement and Correction officer, formerly in 30110 (partial);
26118;2006-07-01;Prin/Int Cncl for Child/Family;Cost of Principal/Interest Canceled for Child/Family/Intervention service, formerly 30108 & 30109 (partial);
26120;2006-07-01;Prin/Int Cncl for Nurse/Med;Cost of Principal/Interest Canceled for Nurse/Medical/Technician service, formerly in 30108 & 30109 (partial);
26121;2010-06-01;Prin/Int Cncl-Attorney in Pub;Cost of Principal/Interest Canceled for Attorney in Public Defender Organization, a new reporting line item on FISAP in FY 2009-10.;
26122;2006-07-01;Prin/Int Cncl for Death/Disabi;Cost of Principal/Interest Canceled for Death/Disability, formerly in 30111;
26123;2012-06-01;Prin/Int Cncl for pre-K Staff;Cost of Principal/Interest Canceled for Pre-K or Child Care Program Staff Member Service;
26124;2006-07-01;Prin/Int Cncl for Bankruptcy;Cost of Principal/Interest Canceled for Bankruptcy, formerly in 30112;
26125;2015-01-01;Prin/Int Cncl Disability-VA;N/R Federal Loan-Principal Cancellation for Disability Based on VA determination;
26126;2006-07-01;Loans Assigned to Fed Govt;Cost of loan principal and interest assigned to federal government and accepted, formerly in 30105;
26128;2006-07-01;Fed Ln-Other Costs or Losses;Federal Loan - Other Costs or Losses, formerly in 30113;
30000;1900-01-01;Prior Year Ending Balance;;
30000;2005-06-01;Prior Year Ending Balance;;
30010;2020-06-30;Prior Year Adjustments;Account remains inactive during the year (to prevent dept users posting entries). 
Account needs to be re-activated on the last day of June ledger close - to enable BFS fund balance allocation journals to be recorded for fiscal close. Account to be re-inactivated after 19-journals are input to ledger by FAC (in Sep).
Account mapped to TC0990 - Curr-Prior Year Hand Posted Journal Entries.
YE balance should only be prior year  "19" journals - account balance must tie to CFR report CFRX3161.;
30011;2018-07-02;Special Prior Year Adjustments;Special Prior Year Adjustments is used for special items that will be separately identified as prior year adjustments in the CFR reports (for Cumulative Effect of a Change in Accounting Principle).  Berkeley would not normally use this account unless instructed to do so by UCOP. Account remains inactive in BFS until required at a future date.;
30100;1900-01-01;Fund Balance Clearing;;
30101;1900-01-01;PY Bal - Federal Capital Contr;;
30102;1900-01-01;PY Bal - Interest on Notes;;
30103;1900-01-01;PY Bal - Rmb of Loan Cncl;;
30104;1900-01-01;PY Bal - Other Additions;;
30105;1900-01-01;PY Bal - Loans Assgn to Fed;;
30106;1900-01-01;PY Bal - Collect/Litigation Ex;;
30107;1900-01-01;PY Bal - Admin Cost Allow;;
30108;1900-01-01;PY Bal-Prin/Int Cancel-Teachin;;
30109;1900-01-01;PY Bal-Prin/Int Cancel Militar;;
30110;1900-01-01;PY Bal-Prin/Int Cancel Vol Svc;;
30111;1900-01-01;PY Bal-Prin/Int Death/Disabili;;
30112;1900-01-01;PY Bal-Prin/Int Cancel Bankrup;;
30113;1900-01-01;PY Bal-Prin/Int-Other Deductio;;
30210;2012-12-01;Beg Bal Adjustments Within Fd;Beg Bal Adjustments Within Fund is for adjustments at departmental chartstring (non-account, non-fund, only at DepartID, Prog, CF1 or CF2) associated with the allocation of 07/01/2012 fund balances from central Depart ID to departmental chartstrings.  The use of this account is for Current funds only and is mapped to UCOP TC 0901- Transfer of Balances within Same or Minor FG in Current Funds.  If the account is to be used for non-Current fund groups, the TC mapping needs to be modified.;
31000;1900-01-01;Student Fees;;
31100;1900-01-01;State Appropriations;;
31200;1900-01-01;Federal Grants;;
31210;1900-01-01;Federal Capital Contribution;;
31220;1900-01-01;Federal Loans Received;;
31300;1900-01-01;Local Government;;
31400;1900-01-01;Private Gifts/Grants/Contracts;;
31401;2001-06-01;Priv Gifts-Uncollectible Accts;;
31402;2001-06-01;Discount on Pledges;;
31500;1900-01-01;Sales & Svcs-Educ Activities;;
31600;1900-01-01;Sales & Svcs-Auxiliaries;;
31700;1900-01-01;Expended for Plant Facilities;;
31800;1900-01-01;Income from Investments;;
31801;2008-12-01;Current Gift Funds To FFE;Current Gift Funds To FFE, OP TC 0391/9221 (Current/Endowment);
31802;2008-12-01;Campus Adm Non-Gift Fds to FFE;Campus Administrative Non-Gift Funds to FFE, OP TC 0393/9223 (Current/Endowment);
31810;2008-12-01;Loan Funds To/From Endowment;Loan Funds To/From Endowment Funds, OP TC 8220/9230 (Loan/Endowment);
31900;1900-01-01;Inventory Revaluation Changes;;
31901;1900-01-01;Adm Cost Recov-Fed Stdnt Aid;;
31902;1900-01-01;Rpymt to Working Capital Fund;;
31903;1900-01-01;Gain/Loss on Sale of S.E. Asse;;
31904;1900-01-01;Refunds to the Univ/Other Adj;;
31910;1900-01-01;Proceeds from Sale of Assets;;
31911;2001-07-01;Borrowings-Rev Bonds-Unexp/Inv;;
31912;2001-07-01;Borrowings-Other(Unexp/Invest);;
31913;1900-01-01;STIP Investment Income;;
31914;2001-07-01;Borrowings-Rev Bonds(Retir/Inv;;
31915;2003-03-01;Borrowings-PMIA-Unexp/Inv;Intracampus transfer between Unexpended Plant and Investment in Plant fund balances for state claims for expenditure reimbursement from Pool Money Investment Account (PMIA).  This account in combination with Unexpended Plant funds maps to OP transaction code 1560.   This account in combination with Investment in Plant funds maps to OP transaction code 3624.;
31920;1900-01-01;Interest on Notes;;
31921;1900-01-01;Recovery of Notes Written Off;;
31922;1900-01-01;Recovery-NDEA Teaching Svc Cnl;;
31928;1900-01-01;Rmbrsmt of Loan Canceled Amts;;
31990;1900-01-01;Gain/Loss from Sale of Invstmt;;
31999;1900-01-01;Other Additions;;
32000;1900-01-01;Educational and General;;
32100;1900-01-01;Auxiliary Enterprises;;
32108;1900-01-01;PY Bal - Prin/Int Cancel-Teach;;
32109;1900-01-01;PY Bal - Prin/Int Cancel-Milit;;
32110;1900-01-01;PY Bal - Prin/Int Cancel-Vol S;;
32111;1900-01-01;PY Bal - Prin/Int Cancel-Death;;
32112;1900-01-01;PY Bal - Prin/Int Cancel - Ban;;
32113;1900-01-01;PY Bal - Other Deductions;;
32200;2001-07-01;Capitalization (Unexp/Inv);;
32201;1900-01-01;Non-capitalized Plant Expendit;;
32210;2001-12-01;Cptlztn-Real Estate(Cur/Invst);Capitalization-Real Estate (Current/Investment);
32211;2001-12-01;Cptlztn-Bldgs & Struc(Cur/Inv);Capitalization-Buildings & Structure (Current/Investment);
32212;2001-12-01;Cptlztn-Fixed Equip(Cur/Inv);Capitalization-Fixed Equipment (Current/Investment);
32213;2001-12-01;Cptlztn-Genl Improv (Cur/Inv);Capitalization-General Improvement (Current/Investment);
32214;2001-12-01;Cptlztn-Software >10M(Cur/Inv);Capitalization-Software > 10M (Current/Investment);
32215;2001-12-01;Cptlztn-Software <10M(Cur/Inv);Capitalization-Software < 10M (Current/Investment);
32216;2001-12-01;Cptlztn-Equipment (Cur/Invest);Capitalization-Equipment (Current/Investment);
32217;2001-12-01;Cptlztn-Lib Mtl & Col(Cur/Inv);Capitalization-Library Material & Collections (Current/Investment);
32218;2001-12-01;Cptlztn-Lib Rare Bks (Cur/Inv);Capitalization-Library Rare Books (Current/Investment);
32219;2001-12-01;Cptlztn-CIP (Current/Invest);Capitalization-Construction In Progress (Current/Investment);
32220;2001-12-01;Cptlztn-Intangibles (Cur/Inv);Capitalization-Intangibles (Current/Investment);
32221;2001-12-01;Cptlztn-Infrastruct (Cur/Inv);Capitalization-Infrastructure (Current/Investment);
32222;2001-12-01;Cptlztn-Sp Collect (Cur/Inv);Capitalization-Special Collections (Current/Investment);
32223;2003-06-01;Estab Cap Lease Liab (Cur/Inv);Current To/From Investment in Plant fund balance account.  Used centrally to record the debit transactions only associated with creation of the capital lease liability at year-end.;
32230;2001-12-01;Cptlztn-Real Estate(Unexp/Inv);Capitalization-Real Estate (Unexp Plant/Investment Plant);
32231;2001-12-01;Cptlztn-Bldg & Struc(Unex/Inv);Capitalization-Buildings & Structure (Unexp Plant/Investment Plant);
32232;2001-12-01;Cptlztn-Fixed Equip(Unexp/Inv);Capitalization-Fixed Equipment (Unexp Plant/Investment Plant);
32233;2001-12-01;Cptlztn-Genl Improv(Unexp/Inv);Capitalization-General Improvement (Unexp Plant/Investment Plant);
32234;2014-07-01;Cptlztn-Software>5M(Unex/Inv);Capitalization-Software >5M (Unexp Plant/Investment Plant);
32235;2014-07-01;Cptlztn-Software<5M(Unex/Inv);Capitalization-Software <5M (Unexp Plant/Investment Plant);
32236;2001-12-01;Cptlztn-Equipment (Unexp/Inv);Capitalization-Equipment (Unexp Plant/Investment Plant);
32237;2001-12-01;Cptlztn-Lib Mtl&Col (Unex/Inv);Capitalization-Library Material & Collections (Unexp Plant/Investment Plant);
32238;2001-12-01;Cptlztn-Lib Rare Bks(Unex/Inv);Capitalization-Library Rare Books (Unexp Plant/Investment Plant);
32239;2001-12-01;Cptlztn-CIP (Unexp/Invest);Capitalization-Construction In Progress (Unexp Plant/Investment Plant);
32240;2001-12-01;Cptlztn-Intangibles(Unexp/Inv);Capitalization-Intangibles (Unexp Plant/Investment Plant);
32241;2001-12-01;Cptlztn-Infrastruct(Unexp/Inv);Capitalization-Infrastructure (Unexp Plant/Investment Plant);
32242;2001-12-01;Cptlztn-Sp Collect (Unexp/Inv);Capitalization-Special Collections (Unexp Plant/Investment Plant);
32250;2001-12-01;Cptlztn-Bldgs & Struc(R&R/Inv);Capitalization-Buildings & structures (Renewal & Replacement/Investment Plant);
32251;2001-12-01;Cptlztn-Fixed Equip (R&R/Inv);Capitalization-Fixed Equipment (Renewal & Replacement/Investment Plant);
32252;2001-12-01;Cptlztn-Genl Improv (R&R/Inv);Capitalization-General Improvement (Renewal & Replacement/Investment Plant);
32253;2001-12-01;Cptlztn-Equipment (R&R/Invest);Capitalization-Equipment (Renewal & Replacement/Investment Plant);
32254;2001-12-01;Cptlztn-CIP (R&R/Invest);Capitalization-Construction In Progress (Renewal & Replacement/Investment Plant);
32255;2001-12-01;Cptlztn-Intangibles (R&R/Inv);Capitalization-Intangibles (Renewal & Replacement/Investment Plant);
32256;2001-12-01;Cptlztn-Infrastruc (R&R/Inv);Capitalization-Infrastructure (Renewal & Replacement/Investment Plant);
32300;2003-06-01;Rpymt of Prin-Adv-Aux(Ret/Inv);;
32303;2013-02-01;Rpymt of Prin-Bds-Aux(Ret/Inv);Aux Enterp-Repmt Prin on Bonds for Retirement of Indebtedness and Investment In Plant fund groups.  It is mapped to UCOP TC 2115/3523.;
32305;2003-06-01;Rpymt Prin-Cap Lease-Aux(Ret/I;;
32311;2003-06-01;Rpymt Princ-Bank Loans-Othe (R;Repayment of Principal-Bank Loans-Other (Retirement of Indebtedness/Investment in Plant);
32315;2003-06-01;Rpymt Princ-Cap Lease-Other (R;Repayment of Principal-Capital Lease-Other (Retirement of Indebtedness/Investment in Plant);
32317;2003-06-01;Rpymt of Princ-St Cap Lease-Ot;Repayment of Principal-State Capital Lease-Other (Retirement of Indebtedness/Investment in Plant);
32318;2003-06-01;Rpymt of Princ-St Enrgy Eff Bn;Repayment of Principal-State Energy Efficiency Bonds (Retirement of Indebtedness/Investment in Plant);
32320;1900-01-01;Rpymt of Principal to OP;;
32321;2005-06-01;Rpymt Princ Bonds (Retire/Inv);Other Refinancing - One time repayment of principal on Bonds (Retirement 2192 / Invest 3540);
32323;2005-06-01;Rpymt Princ BK Ln (Retire/Inv);Other Refinancing - One time repayment of principal on bank loans (Retirement 2194 / Invest 3542);
32324;2005-06-01;Rpymt Princ CapLease(Rtire/Inv;Other Refinancing - One time repayment of principal on capital leases (Retirement 2196 / Invest 3543);
32325;2005-06-01;Rpymt Princ St CapLs (Rtr/Inv);Other Refinancing - One time repayment of principal on state capital leases (Retirement 2197 / Invest 3544);
32400;2003-06-01;Endow Invst Inc from Adv-Aux;Endowment Investment Income from Advances-Auxiliary (Current/Retirement of Indebtedness);
32405;1900-01-01;Pymt of Int-Cap Lease-Aux/SE;;
32411;1900-01-01;Pymt of Int-Bank Loans-Other;;
32415;1900-01-01;Pymt of Int-Cap Lease-Other;;
32417;1900-01-01;Pymt of Int-State Cap Lease-Ot;;
32418;1900-01-01;Pymt of Int-St Enrgy Eff Bonds;;
32420;1900-01-01;Pymt of Interest to OP;;
32421;1900-01-01;Debt Extinguishment Cost;;
32500;1900-01-01;Plant Disposals/Write-Offs;;
32900;1900-01-01;Write-off of Notes as Uncollec;;
32901;1900-01-01;Loans Assigned to Federal Govt;;
32902;1900-01-01;Collection and Litigation Exp;;
32903;1900-01-01;Reserve for Bad Debts;;
32904;1900-01-01;Federal Loans Disbursed;;
32905;1900-01-01;Admin Cost Allowance;;
32910;1900-01-01;Prin/Int Cancel-Teaching;;
32911;1900-01-01;Prin/Int Cancel-Military;;
32912;1900-01-01;Prin/Int Cancel-Vol Svc;;
32913;1900-01-01;Prin/Int Cancel-Death/Disabili;;
32914;1900-01-01;Prin/Int Cancel-Bankruptcy;;
32990;1900-01-01;Refunds/Other Adjustments;;
32999;1900-01-01;Other Deductions;;
33000;2006-07-01;Fed Ln-Institution Cap Contrib;Federal Loan Programs (Perkins and HPSL) -  Institutional Capital Contributions (ICC);
33100;1900-01-01;Mandatory Debt Svc Pymts;;
34000;1900-01-01;Student/Faculty Emergency Loan;;
34001;1900-01-01;Educational Fee Deferrals;;
34002;2005-01-01;STIP Income (Current/Loan);STIP Income (Current To/From Loan);
34009;1900-01-01;Other (Current/Loan);Can be used to transfer between loan and current funds. Account balance must be zero.;
34010;1900-01-01;Capital Outlay;;
34011;1900-01-01;STIP Investment Income;;
34012;1900-01-01;Current Maintenance;;
34013;1900-01-01;Capital Outlay from General Fu;;
34019;1900-01-01;Other (Current/Unexpended Plan;;
34020;1900-01-01;Extraordinary Mntnc/Repairs;;
34021;1900-01-01;Net Rev Univ Prkng Sys-All Bon;;
34022;2005-01-01;STIP Income (Current/Retiremen;STIP Income (Current To/From Retirement of Indebtedness);
34029;1900-01-01;Other (Current/Retirement of I;;
34030;1900-01-01;Rpymt to Campus Working Capita;;
34039;1900-01-01;Other (Current/Renewal & Repla;;
34040;1900-01-01;Other (Unexpended/Retirement);;
34041;1900-01-01;Other (Unexp/Renewal & Repl);;
34042;2001-07-01;Other (Unexp/Invest);;
34043;2001-07-01;Other (Renewal & Repl/Invest);;
34050;1900-01-01;Other (Retirement/Renewal & Re;;
34051;2001-07-01;Other (Retirement/Invest);;
34060;2001-07-01;Capitalization (Current/Invest;;
34061;2001-07-01;Other (Current/Invest);;
34100;1900-01-01;Transfers to/from Reserves;;
34101;1900-01-01;STIP Distribution/Recoveries;;
34102;1900-01-01;SS Balances to/from Reserves;;
34103;1900-01-01;Unex Balances to/from Reserves;;
34104;2004-06-01;STIP-Unrestricted;;
34105;2001-04-06;Adm Cost Fed SA to/fr Reserves;Administrative Costs of Federal Student Aid Programs to or from Reserve for Operating Budget;
34109;2006-01-01;Other Trnsfr Btwn Minor Fd Grp;Other miscellaneous intra fund group transfers between minor fund groups. Cannot be used to transfer between plant and current funds and loan and current funds. Balance by fund group (loan, plant, current) must be zero.;
34110;1900-01-01;Trsfrs Between FMP Assets;;
34120;2001-12-01;Repayment of Principal to OP;Repayment of Principal to OP;
34121;2001-12-01;Payment of Interest to OP;Payment of Interest to OP;
34154;2011-06-01;Local Govt - ICR;Local Govt - ICR;
34155;2011-06-01;Federal Contracts - ICR;Federal Contracts - ICR;
34156;2011-06-01;Federal Grants - ICR;Federal Grants - ICR;
34158;2011-06-01;Pri Gifts, Grnts & Cntrcts ICR;Pri Gifts, Grants & Contracts ICR;
34159;2011-06-01;State Agreements - ICR;State Agreements - ICR;
34200;2004-06-01;Transfers To/From E-OP;;
34201;1900-01-01;Transfers To/From M;;
34202;1900-01-01;Transfers To/From San Francisc;;
34203;1900-01-01;Transfers To/From Davis;;
34204;1900-01-01;Transfers To/From Los Angeles;;
34205;1900-01-01;Transfers To/From Riverside;;
34206;1900-01-01;Transfers To/From San Diego;;
34207;1900-01-01;Transfers To/From Santa Cruz;;
34208;1900-01-01;Transfers To/From Santa Barbar;;
34209;1900-01-01;Transfers To/From Irvine;;
34210;1900-01-01;STIP Transferred to Campuses;;
34211;2005-07-01;Transfers To/From Merced;;
34212;2013-04-01;Transfers To/From BU J0000;Transfers To/From BU J0000;
34220;1900-01-01;Ed Fee Principal Pymt Transfer;;
34221;1900-01-01;Ed Fee Interest Pymt Transfer;;
34222;1900-01-01;Ed Fee-Transferred to Campuses;;
34223;1900-01-01;Ed Fee-Inc Transf from Campuse;;
34230;2012-07-01;Trans to/fr E-OP - Endow Inc;Trans to/fr E-OP - Endow Inc;
34231;2012-07-01;Trans to/fr E-OP - Endow Princ;Trans to/fr E-OP - Endow Princ;
34240;1900-01-01;Net Revenue of UCHS Transfer;;
34250;1900-01-01;Intercampus Fund Grp Bal Trsfr;;
34251;1900-01-01;STIP Transferred to Campus;;
34290;1900-01-01;Uncommitted General Funds Trsf;;
34291;2006-01-01;Net Adj within a Minor Fd Grp;Transfers within the same minor fund group;
34292;2000-09-01;Gifts/Endowment STIP Adjustmts;This account is used to adjust STIP income for Gift and Endowment funds that have a cap of 4% per annum for STIP.  A unique account was required for this process due to the setup of the Allocation process used to create the corresponding STIP budget journals.;
34300;2001-12-01;Transfer-Real Estate;Transfer-Real Esate;
34301;2001-12-01;Transfer-Buildgs & Structures;Transfer-Buildings and Structures;
34302;2001-12-01;Transfer-Fixed Equipment;Transfer-Fixed Equipment;
34303;2001-12-01;Transfer-General Improvement;Transfer-General Improvement;
34304;2001-12-01;Transfer-Software > 10M;Transfer-Software > 10M;
34305;2001-12-01;Transfer-Software < 10M;Transfer-Software < 10M;
34306;2004-02-01;Transfer-Equipment-Intracampus;Transfer-Equipment-Intracampus.  This account is to be used for equipment transfers within a campus and/or between equipment and any other asset type within the campus.;
34307;2001-12-01;Transfer-Library Mtl & Cllctns;Transfer-Library Material & Library Collections;
34308;2001-12-01;Transfer-Library Rare Books;Transfer-Library Rare Books;
34309;2001-12-01;Transfer-Intangibles;Transfer-Intangibles;
34310;2001-12-01;Transfer-Infrastructure;Transfer-Infrastructure;
34311;2001-12-01;Transfer-Special Collections;Transfer-Special Collections;
34340;2001-12-01;Transfer-AccumDep-Bldg & Struc;Transfer-Accumulated Depreciation-Buildings & Structure;
34341;2001-12-01;Transfer-Accum Dep-Fixed Equip;Transfer-Accumulated Depreciation-Fixed Equipment;
34342;2001-12-01;Transfer-Accum Dep-Genl Improv;Transfer-Accumulated Depreciation-General Improvement;
34343;2001-12-01;Transfer-Accum Dep-Sftwr>10M;Transfer-Accumulated Depreciation-Software > 10M;
34344;2001-12-01;Transfer-Accum Dep-Sftwr<10M;Transfer-Accumulated Depreciation-Software < 10M;
34345;2001-12-01;Transfer-Accum Dep-Equipment;Transfer-Accumulated Deprecation-Equipment;
34346;2001-12-01;Trnsfr-Accum Dep-Lib Mtl & Col;Transfer-Accumulated Depreciation-Library Material & Collections;
34347;2001-12-01;Transfer-Accum Dep-Intangibles;Transfer-Accumulated Depreciation-Intangibles;
34348;2001-12-01;Transfer-Accum Dep-Infrastruc;Transfer-Accumulated Depreciation-Infrastructure;
34350;2005-07-01;Transfer-Equip-To/From Merced;Transfer-Equipment-To/From Merced for equipment transfers between the Berkeley and Merced campuses;
34351;2004-06-01;Transfer-Equip To/From J-OP;Transfer-Equipment To/From J-OP, i.e., for transfers between Loc J and Loc 1 per B. Lester at OP;
34352;2004-01-01;Transfer-Equipment-To/From SF;Transfer-Equipment-To/From San Francisco for equipment transfers between Berkeley and San Francisco campuses;
34353;2004-01-01;Trsfr-Equipment-To/From Davis;Transfer-Equipment-To/From Davis for equipment transfers between the Berkeley and Davis campuses;
34354;2004-01-01;Transfer-Equipment-To/From LA;Transfer-Equipment-To/From Los Angeles for equipment transfers between the Berkeley and Los Angeles campuses;
34355;2004-01-01;Trsfr-Eqpt-To/From Riverside;Transfer-Equipment-To/From Riverside for equipment transfers between the Berkeley and Riverside campuses;
34356;2004-01-01;Transfer-Equipment-To/From SD;Transfer-Equipment-To/From San Diego for equipment transfers between the Berkeley and San Diego campuses;
34357;2004-01-01;Transfer-Equipment-To/From SC;Transfer-Equipment-To/From Santa Cruz for equipment transfers between the Berkeley and Santa Cruz campuses;
34358;2004-01-01;Transfer-Equipment-To/From SB;Transfer-Equipment-To/From Santa Barbara for equipment transfers between the Berkeley and Santa Barbara campues;
34359;2004-01-01;Trsfr-Equipment-To/From Irvine;Transfer-Equipment-To/From Irvine for equipment transfers between the Berkeley and Irvine campuses;
37110;2005-05-01;Endowments Corpus;;
37111;2005-05-01;Annuity & Life Income (Trusts);;
37120;2005-05-01;Endow - Interest Income;;
37121;2005-05-01;Endow - Realized Gains/Losses;;
37122;2005-05-01;Endow - Unrealized Gains/Losse;;
37123;2005-06-01;Endow - Gift Fees;;
37124;2005-06-01;Endow - Other;;
37130;2005-05-01;Quasi Endow - Corpus;;
37131;2005-05-01;Quasi Endow - Interest Income;;
37132;2005-05-01;Quasi Endow - Realized Gains/L;;
37133;2005-05-01;Quasi Endow - Unrealized Gains;;
37134;2005-06-01;Quasi Endow - Gift Fees;;
37135;2005-06-01;Quasi Endow - Other;;
37140;2005-05-01;Restricted By Donors;;
37141;2005-05-01;Annuity And Life Income (Trust;;
37150;2005-05-01;Unrestricted;;
39000;2002-08-01;Budget Fund Balance;Used with all funds as of FY02-03;
39100;1900-01-01;Budget Reserves;;
39200;2001-06-01;Fund Balance (199xx);;
39500;1900-01-01;BUDGET Principal Appropriated;;
39600;1900-01-01;BUDGET Reserves for Renewal;;
39700;2004-02-01;Budget Unexpended Plant;;
40000;2018-05-31;NR Supp Tuition-Budget;Non-Resident Supplemental Tuition-Budget;
40001;2011-11-01;NR Supp Tuition UG-Fall;Non-Resident Supplemental Tuition Undergraduate-Fall;
40002;2011-11-01;NR Supp Tuition UG-Spring;Non-Resident Supplemental Tuition UG-Spring;
40003;2011-11-01;NR Supp Tuition UG-Summer;Non-Resident Supplemental Tuition UG-Summer;
40004;2011-11-01;NR Supp Tuition G Acad-Fall;Non-Resident Supplemental Tuition Graduate Academic-Fall;
40005;2011-11-01;NR Supp Tuition G Acad-Spring;Non-Resident Supplemental Tuition Graduate Academic-Spring;
40006;2011-11-01;NR Supp Tuition G Acad-Summer;Non-Resident Supplemental Tuition Graduate Academic-Summer;
40007;2011-11-01;NR Supp Tuition G Prof-Fall;Non-Resident Supplemental Tuition Graduate Professional-Fall;
40008;2011-11-01;NR Supp Tuition G Prof-Spring;Non-Resident Supplemental Tuition Graduate Professional-Spring;
40009;2011-11-01;NR Supp Tuition G Prof-Summer;Non-Resident Supplemental Tuition Graduate Professional-Summer;
40011;2011-11-01;NR Supp Tuition UG-Cn/Wd-Fall;Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Fall;
40012;2011-11-01;NR Supp Tuition UG-Cn/Wd-Sprng;Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Spring;
40013;2011-11-01;NR Supp Tuition UG-Cn/Wd-Summr;Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Summer;
40014;2011-11-01;NR Supp Tuit G Acad-Cn/Wd-Fall;Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw-Fall;
40015;2011-11-01;NR Supp Tuit G Acad-Cn/Wd-Spr;Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw-Spring;
40016;2011-11-01;NR Supp Tuit G Acad-Cn/Wd-Summ;Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw/Summer;
40017;2011-11-01;NR Supp Tuit G Prof-Cn/Wd-Fall;Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdrawl-Fall;
40018;2011-11-01;NR Supp Tuit G Prof-Cn/Wd-Spr;Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdraw-Spring;
40019;2011-11-01;NR Supp Tuit G Prof-Cn/Wd-Summ;Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdraw-Summer;
40021;2011-11-01;NRST UG Part-time Study;Non-Resident Supplemental Tuition Undergraduate Part-time Study;
40022;2011-11-01;NRST G Acad Reduc Adv to Cand;Non-Resident Supplemental Tuition Graduate Academic Reduction Advance to Candidacy;
40023;2011-11-01;NRST G Acad Part-time Study;Non-Resident Supplemental Tuition Graduate Part-time Study;
40024;2011-11-01;NRST G Prof Reduc Adv to Cand;Non-Resident Supplemental Tuition Graduate Professional Reduction Advance to Candidacy;
40025;2011-11-01;NRST G Prof Part-time Study;Non-Resident Supplemental Tuition Graduate Professional Part-Time Study;
40026;2017-07-01;NR Supp Tuition UG;NR Supp Tuition UG
For Non-Res Supp Tuition - Undergrad, Gross (OP AGC conversion effective 07/01/2017);
40027;2017-07-01;NR Supp Tuition G Acad;Non-Res Supp Tuition - Grad Academic, Gross
For OP AGC conversion effective 07/01/2017;
40028;2017-07-01;NR Supp Tuition G Prof;Non-Resident Supp Tuition - Grad Prof, Gross
For OP AGC conversion effective 07/01/2017;
40030;2011-11-01;NRST G Acad CA HS Grads Exmpt;Non-Resident Supplemental Tuition Graduate Academic California High School Graduates Exemption;
40031;2011-11-01;NRST UG Military Dep Exempt;Non-Resident Supplemental Tuition Undergraduate Military Dependent Exemption;
40032;2011-11-01;NRST UG Prev Med Res Prg Exmpt;Non-Resident Supplemental Tuition Undergraduate Previous Medical Residency Program Exemption;
40033;2011-11-01;NRST UG Atty Defer;Non-Resident Supplemental Tuition UG Atty Deferral;
40034;2011-11-01;NRST UG Law Enforce/Fire Def;Non-Resident Supplemental Tuition Undergraduate Law Enforcement/Fire Def;
40035;2011-11-01;NRST UG CA HS Grads Exempt;Non-Resident Supplemental Tuition Undergraduate High School Graduates Exemption;
40036;2011-11-01;NRST G Acad Military Dep Exemp;Non-Resident Supplemental Tuition Graduate Academic Military Dependent Exemption;
40037;2011-11-01;NRST G Acad Pre Med Res Prg Ex;Non-Resident Supplemental Tuition Graduate Academic Previous Medical Residency Program Exemption;
40038;2011-11-01;NRST G Acad Atty Deferral;Non-Resident Supplemental Tuition Graduate Academic Attorney Deferral;
40039;2011-11-01;NRST G Acad Law Enforc/Fire De;Non-Resident Supplemental Tuition Graduate Academic Law Enforcement/Fire Def;
40040;2018-05-31;NRST G Prof CA HS Grads Exempt;Non-Resident Supplemental Tuition Graduate Professional High School Graduates Exemption;
40046;2011-11-01;NRST G Prof Military Dep Exemp;Non-Resident Supplemental Tuition Graduate Professional Military Dependent Exemption;
40047;2011-11-01;NRST G Prof Pre Med Res Prg Ex;Non-Resident Supplemental Tuition Graduate Professional Previous Medical Res Program Exemption;
40048;2011-11-01;NRST G Prof Atty Deferral;Non-Resident Supplemental Tuition Graduate Professional Attorney Deferral;
40049;2011-11-01;NRST G Prof Law Enforc/Fire De;Non-Resident Supplemental Tuition Graduate Professional Law Enforc/Fire Def;
40050;2011-11-01;NRST UG UC Faculty, Spouse/Dep;Non-Resident Supplemental Tuition Undergraduate UC Faculty, Spouse/Dependent;
40051;2011-11-01;NRST G Acad UC Faculty, Spouse;Non-Resident Supplemental Tuition Graduate Academic-UC Faculty, Spouse/Dependent;
40052;2011-11-01;NRST G Prof UC Faculty, Spouse;Non-Resident Supplemental Tuition Graduate Professional-UC Faculty, Spouse/Dependent;
40053;2011-11-01;NRST UG Dep of Emp of Non-CA;Non-Resident Supplemental Tuition Undergraduate-Dependent of Employee of Non-CA UC;
40054;2011-11-01;NRST G Acd Dep of Emp of Non-C;Non-Resident Supplemental Tuition Graduate Academic-Dependent of Employee of Non-CA UC;
40055;2011-11-01;NRST G Prf Dep of Emp of Non-C;Non-Resident Supplemental Tuition Graduate Professional-Dependent of Employee of Non-CA UC;
40059;2016-03-01;Contra Rev NRST Assessment;Contra Rev NRST Assessment, for assessment on nonresident supplemental tuition;
40060;2017-07-01;NRST UG Exempt;Non-Res Supp Tuition - Undergrad, Gross
For OP AGC conversion effective 07/01/2017;
40061;2017-07-01;NRST G Acad Exempt;Non-Res Supp Tuition - Grad Academic, Gross
For OP AGC conversion effective 07/01/2017;
40062;2017-07-01;NRST G Prof Exempt;Non-Resident Supp Tuition - Grad Prof, Gross
For OP AGC conversion effective 07/01/2017;
40100;1900-01-01;Application for Admission-U/G;;
40101;1900-01-01;Application for Admission-GR;;
40102;1900-01-01;Application for Admiss-GR-Law;;
40103;2017-07-01;Application for Admission;Application for Admission
For UCOP AGC conversion effective 07/01/2017;
40109;2018-05-31;Application for Admission-Budg;Application for Admission-Budg;
40200;2018-05-31;Student Services Fee Budget;Student Services Fee Budget;
40201;2010-07-01;Student Services Fee-Fall;Student Services Fee-Fall;
40202;2010-07-01;Student Services Fee-Spring;Student Services Fee-Spring;
40203;2010-07-01;Student Services Fee-Summer;Student Services Fee-Summer;
40204;2017-07-01;Student Services Fee;Student Services Fee
For OP AGC conversion effective 07/01/2017;
40211;2010-07-01;Student Svcs Fee-Cn/Wd-Fall;Student Svcs Fee-Cn/Wd-Fall;
40212;2010-07-01;Student Svcs Fee-Cn/Wd-Spring;Student Svcs Fee-Cn/Wd-Spring;
40213;2010-07-01;Student Svcs Fee-Cn/Wd-Summer;Student Svcs Fee-Cn/Wd-Summer;
40221;2010-07-01;Student Svcs Fee-Employee Exem;Student Svcs Fee-Employee Exempt;
40222;2010-07-01;Student Svc Fee-High School Ex;Student Svc Fee-High School Exempt;
40223;2010-07-01;Stdnt Svc Fee Military Dpnd Ex;Student Services Fee Military Dependent Exempt;
40224;2010-07-01;Stdnt Svc Fee Prev Med Res Ex;Student Services Fee Prev Med Res Prog Exempt;
40225;2010-07-01;Stdnt Svc Fee Law Enf/Fire Ex;Student Services Fee Law Enforce/Fire Exempt;
40226;2010-07-01;Stdnt Svc Fee GR SHS Exem;Stdnt Svc Fee GR SHS Exempt;
40231;2010-07-01;Stdnt Sv Fee-Health Insur Summ;Student Services Fee-Health Insurance Summer;
40241;2010-07-01;Stdnt Svc Fee-In Absentia-Fall;Student Services Fee-In Absentia-Fall.  New program in Fall 2004 for registered graduate students who are physically not in California for a semester.  Student eligibility and approval for this program is done by the Graduate Division.  The reduced fee is one-half the Student Services Fee, formerly referred to as the University Registration Fee.;
40242;2010-07-01;Stdnt Sv Fee-In Absentia-Sprng;Student Services Fee-In Absentia-Spring.  Account established pursuant to new reduced fee program in Fall 2004 for registered graduate students who are physically not in California for a semester.  Student eligibility and approval for this program is done by the Graduate Division.  The reduced fee amount is one-half the Student Services Fee, formerly referred to as the University Registration Fee.;
40300;2018-05-31;Tuition Budget;Tuition Budget;
40301;2011-11-01;Tuition-UG-Resident-Fall;Tuition-UG-Resident-Fall;
40302;2011-11-01;Tuition-UG-Resident-Spring;Tuition-UG-Resident-Spring;
40303;2011-11-01;Tuition-UG-Resident-Summer;Tuition-UG-Resident-Summer;
40304;2018-05-31;Tuition-GR-Resident-Fall;Tuition-GR-Resident-Fall;
40305;2011-11-01;Tuition-GR-Resident-Spring;Tuition-GR-Resident-Spring;
40306;2011-11-01;Tuition-GR-Resident-Summer;Tuition-GR-Resident-Summer;
40307;2011-11-01;Tuition-UG/GR Non-resident-Fal;Tuition-UG/GR Non-resident-Fall;
40308;2011-11-01;Tuition-UG/GR Non-resident-Spr;Tuition-UG/GR Non-resident-Spring;
40309;2011-11-01;Tuition-UG/GR Non-resident-Sum;Tuition-UG/GR Non-resident-Summer;
40311;2011-11-01;Tuition-Cn/Wd-Fall;Tuition-Cn/Wd-Fall;
40312;2011-11-01;Tuition-Cn/Wd-Spring;Tuition-Cn/Wd-Spring;
40313;2011-11-01;Tuition-Cn/Wd-Summer;Tuition-Cn/Wd-Summer;
40314;2017-07-01;Tuition-UG;Tuition - Undergraduate
For OP AGC conversion effective 07/01/2017;
40315;2017-07-01;Tuition-GR-Acad;Tuition - Graduate Academic
For OP AGC conversion effective 07/01/2017;
40316;2017-07-01;Tuition-GR-Prof;Tuition - Graduate Professional
For OP AGC conversion effective 07/01/2017;
40321;2011-11-01;Tuition-Part Time Study;Tuition-Part Time Study;
40322;2011-11-01;Tuition-In Absentia-Fall;Tuition-In Absentia-Fall established pursuant to a new reduced fee program in Fall 2004 for registered graduate students who are physically not in California for a semester.  Student eligibility and approval for this program is done by the Graduate Division.  (Re Law students);
40323;2011-11-01;Tuition-In Absentia-Spring;Tuition-In Absentia-Spring-established for new reduced fee program for registered graduate students who are physically not in California for a semester.  Student eligibility and approval for this program is done by the Graduate Division.  Re Law students.;
40331;2011-11-01;Tuition-Employee Exempt;Tuition-Employee Exempt;
40332;2011-11-01;Tuition-High School Exempt;Tuition-High School Exempt;
40333;2011-11-01;Tuition-Military Depend Exempt;Tuition-Military Depend Exempt;
40334;2011-11-01;Tuition-Prev Med Res Prog Ex;Tuition-Prev Med Res Prog Exempt;
40335;2011-11-01;Tuition-Law Enforce/Fire Ex;Tuition-Law Enforce/Fire Exempt;
40336;2011-11-01;Tuition-CA HS Grads Exempt;Tuition-CA HS Grads Exempt;
40337;2011-11-01;Tuition-Attorney Deferral;Tuition Exempt -  Attorney Deferral;
40339;2016-03-01;Contra Rev Tuition Assessment;Contra Rev Tuition Assessment,  for assessment on tuition;;
40340;2017-07-01;Tuition- UG Exempt;Tuition- Undergraduate Exempt.
For OP AGC conversion effective 07/01/2017;
40341;2017-07-01;Tuition- GR Acad Exempt;Tuition - Graduate Academic Exempt
For OP AGC conversion effective 07/01/2017;
40342;2017-07-01;Tuition- GR Prof Exempt;Tuition- Graduate Professional Exempt
For OP AGC conversion effective 07/01/2017;
40401;2018-05-31;SS Registration and Course Fee;;
40402;1900-01-01;SS Intl Program Service Fees;;
40403;1900-01-01;SS Intl Program Housing Fees;;
40404;2017-07-01;SS Tuition -Non UC;Summer Sessions Tuition -Non UC Students (Visiting)
For OP AGC conversion effective 07/01/2017;
40405;2017-07-01;SS Tuition UC UG;Summer Session Tuition UC Undergrad
For OP AGC conversion effective 07/01/2017;
40406;2003-01-01;SS Haas Base Program Fees;;
40407;2017-07-01;SS Tuition UC GR;Records tuition revenues received from Graduate UC matriculated students for summer session classes (For OP AGC conversion effective 7/1/2017);
40409;1900-01-01;SS Other Revenue;;
40411;1900-01-01;SS Cancel/Withdrawl;;
40412;2003-01-01;SS Cancel/Withdrawl-U/G;SS Cancel/Withdrawl-Undergraduate;
40413;2003-01-01;SS Cancel/Withdraw-Grad;SS Cancel/Withdrawl/Graduate;
40421;1900-01-01;SS Revenue Exempt;;
40422;2003-01-01;SS Revenue Exempt-U/G;SS Revenue Exempt-Undergraduate;
40423;2003-01-01;SS Revenue Exempt-Grad;SS Revenue Exempt-Graduate;
40431;2003-01-01;SS Waivers;Summer Sessions Waivers;
40432;2003-01-01;SS Waivers-U/G;Summer Session Waivers-Undergraduate;
40433;2003-01-01;SS Waivers-Grad;Summer Session Waivers-Graduate;
40441;2009-12-16;SS Registration Fees-Grad;Summer Session Registration Fees-Graduate
Note: this account is also used for Summer Service Support Fee for students enrolled in LLM program since Summer 2009.;
40442;2003-05-21;SS-UC Fee Increase-Grad;Summer Session-UC Fee Increase-U/G:  One-time fee increase of $182/person  for Summer Session 2003 for UC (not Visitor) students.  This fee is for the whole of Summer Session (not assessed for each session period).  One-third of this fee is for financial aid. Intent for the future is to go back to just the course fee for UC students.;
40444;2003-01-01;SS Course Fees-Grad;SS Course Fees-Graduate;
40451;2003-01-01;SS Registration Fees-U/G;Summer Session Registration Fees-Undergraduate;
40452;2003-05-21;SS UC Fee Increase-U/G;Summer Session UC Fee Increase-Undergraduate:  One-time fee increase of $160/person for Summer Session 2003 for UC (not Visitor) students.  This fee is for the whole of Summer Session (not assessed for each session period).  One-third of this fee is for financial aid.;
40454;2003-01-01;SS Course Fees-U/G;Summer Session Course Fees-Undergraduate;
40501;2018-05-31;Campus-Based Fees;;
40502;1900-01-01;Campus-Based Fees-Cn/Wd;;
40503;1900-01-01;Campus-Based Fees-Exempt;;
40504;1900-01-01;Class Pass-Transit Fees;;
40505;1900-01-01;Class Pass-Transit-Cn/Wd;;
40506;1900-01-01;Class Pass-Transit-Exempt;;
40507;2017-07-01;Campus-Based Fees;Campus-Based Fees Records voluntary referenda based fees  related to specific campus activities PACAOS 90.00 - Policies on the Campus Assessment of Voluntary Student Contributions to Student governments and Registered Campus Organizations  Per OP AGC conversion effective 07/01/2017.;
40511;1900-01-01;Health Insurance-U/G;;
40512;1900-01-01;Health Insurance-GR;;
40513;1900-01-01;Health Insur-U/G-Cn/Wd;;
40514;1900-01-01;Health Insur-GR-Cn/Wd;;
40515;1900-01-01;Health Insur-U/G-Exempt;;
40516;1900-01-01;Health Insur-GR-Exempt;;
40517;1900-01-01;Health Insurance-Other;;
40518;2017-07-01;Health Insurance;Health Insurance UCOP Policy: Delegation of Authority 2559 - Delegation of Autority to Set Miscellaneous Student Fees and Deposits, Course Materials and Services Fees, Service Charges, and Summer Session and University Extension Fees Per OP AGC conversion effective 07/01/2017.;
40521;1900-01-01;Special Law/Med School Fees;;
40522;1900-01-01;Special Law/Med Fees Cn/Wd;;
40523;1900-01-01;Special Law/Med Fees Exempt;;
40531;2018-05-31;Prof Degree Supp Tuition;Professional Degree Supplemental Tuition;
40532;2011-11-01;PD Supp Tuition Cn/Wd;Professional Degree Supplemental Tuition Cn/Wd;
40533;2011-11-01;PD Supp Tuition Exempt;Professional Degree Supplemental Tuition Exempt;
40534;2011-11-01;PD Supp Tuition Undist Joint;Professional Degree Supplemental Tuition for joint degrees for Law and Business Administration.  Currently, GA distributes this fee to Law (5/8) and Bus Admin (3/8).  (This account should be used with (fund 20225.);
40535;2011-11-01;PD Supp Tuition Und Jint-Cn/Wd;Professional Degree Supplemental Tuition Undistributed Joint-Cn/Wd;
40536;2011-11-01;PD Supp Tuition Prelim Injunct;Professional Degree Supplemental Tuition-Preliminary Injunction Reduction-for "waivers" to reduce the professional degree supllemental tuition for certain students.;
40537;2017-07-01;Prof Degree Supp Tuition;Prof Degree Supp Tuition- Records supplemental tuition related to professional degrees. Regents Policy 3103 - Policy on Professional Degree Supplemental Tuition  Per OP AGC conversion effective 07/01/2017.;
40539;2015-04-01;Contra Rev PDST Assessment;Contra Rev PDST Assessment, for assessment on professional degree supplemental tuition;
40541;1900-01-01;Campus Svcs Support Fees;;
40542;1900-01-01;Campus Svcs Support-Cn/Wd;;
40543;1900-01-01;Campus Svcs Support-Ex;;
40551;2018-05-31;Self-Supporting Program Fee;;
40552;2000-10-06;Self-Supporting Prog Fee-Cn/Wd;;
40553;2000-10-06;Self-Support Prog Fee-Exempt;;
40554;2007-11-01;Self-Supporting Prgrm App Fees;Application fees for self-supporting degree programs.  Requested by Kevin Argys at Haas.;
40555;2017-07-01;Self-Supporting Program Fee;Self-Supporting Program Fee
For OP AGC conversion effective 07/01/2017;
40559;2010-11-01;Contra Rev SSDP Camp Svcs Supp;Contra revenue account for assessing a percentage of self-supporting degree program (SSDP) fee revenues for central campus services provided to self-supporting degree programs.;
40561;2018-05-31;Course Materials Fees;;
40562;1900-01-01;Instructional Materials-Law;;
40563;2017-07-01;Course/Instructional Materials;Course/Instructional Materials-Records fees charged on top of tuition to cover cost of materials and services related to specific courses Per OP AGC conversion effective 07/01/2017.;
40581;2005-06-02;Health Service Fee;The Student Health Service Fee is to improve student access to high quality, on-campus medical and mental health care.  This account is for the 2/3 of the fee allocated to UHS (1/3 of the fee is return-to-aid allocated to Financial Aid Office).;
40582;2005-06-01;Health Service Fee-U/G-Cn/Wd;The Student Health Service Fee is to improve student access to improve student access to high quality, on-campus medical and mental health care. This account is used for cancellations and withdraws.;
40584;2005-06-01;Health Service Fee-GR;The Student Health Service Fee is to improve student access to improve student access to high quality, on-campus medical and mental health care.;
40585;2005-06-01;Health Service Fee-GR-Cn/Wd;The Student Health Service Fee is to improve student access to high quality, on-campus medical and mental health care.  This account is used for cancellations and withdraws.;
40591;2018-05-31;Ph.D. In-Candidacy Fees;;
40592;1900-01-01;Graduate Filing Fee;;
40593;1900-01-01;Continuing Education Fees;;
40594;2018-05-31;Supplemental Application Fees;Supplemental Application Fees, including supplemental application for admission and supplemental reinstatement fees, are not centrally charged fees and to be retained by the campus.;
40596;2017-07-01;Other Student Fees;Other Student Fees UCOP Policy: Delegation of Authority 2559 - Delegation of Autority to Set Miscellaneous Student Fees and Deposits, Course Materials and Services Fees, Service Charges, and Summer Session and University Extension Fees Per OP AGC conversion effective 07/01/2017.;
40599;2018-05-31;Other Student Fees;Other Student Fees - originally established to capture Haas Summer BASE Fees (which "belong" to Haas directly and not Summer Sessions).  BASE is a special high-fee non-degree summer program.;
40600;2000-07-03;Library Privileges;;
40601;1900-01-01;Candidacy for Doctors Degree;;
40602;2001-07-01;Library Privileges;Library Privileges are recorded in this account with fund 19900;
40603;1900-01-01;Add/Drop Fee;;
40604;1900-01-01;Gymnasium Fines;;
40605;1900-01-01;Late Enrollment Fee;;
40606;1900-01-01;Late Registration Fee;;
40607;2018-01-31;Library Fines;;
40608;1900-01-01;Reinstatement Fees;;
40609;1900-01-01;Special Examination Fees;;
40610;2002-05-01;Forfeited SIR Fees;Statement of Intent to Register (SIR) fee ($100 per new UG students) is a non-refundable fee that is forfeited to OP (fund 19900) if the student does not register at UCB.;
40701;1900-01-01;UNEX Course Fees;;
40702;1900-01-01;UNEX-Concurrent Course Fees;;
40703;1900-01-01;UNEX Indpndnt Study Fees;;
40704;1900-01-01;UNEX-Parking Revenue;;
40705;1900-01-01;UNEX-Other Revenue;;
40706;2017-07-01;UNEX Revenue;UNEX Revenue;
40708;2006-06-01;Contra Rev AFC-Uni Extension;Contra Revenue AFC-University Extension Revenues;
40709;2003-12-01;UNEX-Other Unallocated Revenue;UNEX-Other Unallocated Revenue is for deposits of cash receipts and allocation of cash receipts to other revenue accounts.  This account is cleared periodically and should have zero balance at fiscal year end.;
40800;2001-07-01;Contra Stdt Tuition & Fees-SFA;;
40801;2017-07-01;Contra Stdt Tuit & Fees UG-SFA;Contra Student Tuition & Fees - Financial Aid and Scholarships - Undergraduate
For OP AGC conversion effective 07/01/2017;
40802;2017-07-01;Contra Stdt Tuit & Fees GR-SFA;Contra Student Tuition & Fees - Financial Aid and Scholarships - Graduate
For OP AGC conversion effective 07/01/2017;
40890;2006-05-01;Tuition & Fees - Contra - BD;Contra revenue account for bad debt associated with student tuition and fee revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
41010;1900-01-01;State General Support;;
41100;1900-01-01;Deferred Maintenance;;
41101;1900-01-01;Student Financial Aid;;
41102;1900-01-01;Lease Purchases;;
41109;1900-01-01;Other State Specific Support;;
41110;1900-01-01;Lottery Funds;;
41119;1900-01-01;Other State Special Funds;;
41200;1900-01-01;State Agencies;;
41290;2006-05-01;State - G & C - Contra - BD;Contra revenue account for bad debt associated with state grant and contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
42000;1900-01-01;U.S. Government Appropriations;;
42090;2006-05-01;Federal Approp - Contra - BD;Contra revenue account for bad debt associated with federal appropriation revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
42100;2016-06-02;U.S. Government Grants;;
42190;2006-05-01;Federal Grants - Contra - BD;Contra revenue account for bad debt associated with federal grant revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
42200;2015-06-01;U.S. Government Contracts;;
42290;2006-05-01;Federal Contracts - Contra-BD;Contra revenue account for bad debt associated with federal contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
42300;2001-07-01;US Govt Federal Capital Contri;;
42400;2001-07-01;Federal Loans Received;;
43100;1900-01-01;Local Govt Contracts & Grants;;
43190;2006-05-01;Local Gov G & C - Contra - BD;Contra revenue account for bad debt associated with local government grant and contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
44000;1900-01-01;Private Gifts-Unrestricted;;
44001;2012-07-01;UCBF Donation - Unrestricted;UCBF Donation - Unrestricted;
44002;2012-07-01;UCBF Endow Income - Unrestrict;UCBF Endow Income - Unrestrict;
44003;2012-07-01;UCBF Other - Unrestricted;UCBF Other - Unrestricted;
44004;2012-07-01;Gift Fee Assess - Unrestricted;Gift Fee Assess - Unrestricted;
44010;1900-01-01;Private Gifts-Restricted;;
44011;2008-03-01;Private Gifts-Pledges;Private Gifts-Pledges for current use, previously recorded in account 44010-Private Gifts-Restricted;
44012;2012-07-01;UCBF Donation - Restricted;UCBF Donation - Restricted;
44013;2012-07-01;UCBF Endow Income - Restricted;UCBF Endow Income - Restricted;
44014;2012-07-01;UCBF Other - Restricted;UCBF Other - Restricted;
44015;2012-07-01;Gift Fee Assess - Restricted;Gift Fee Assess - Restricted;
44020;2001-05-01;Private Gifts-Uncollectible;;
44030;2001-05-01;Priv Gifts-Discount on Pledges;;
44090;2005-05-01;Contribution;;
44091;2005-06-01;UCB FDN Revenue;NEED TO CONFIRM WITH LOIS - REVISE NAME;
44092;2005-06-01;UCB FDN Revenue 2;NEED TO CONFIRM ACCOUNT WITH LOIS - REVISE NAME.;
44093;2005-05-01;Transfers (Principal);;
44094;2006-06-01;Transfer - Makeup Payout;;
44095;2008-06-01;Gifts Immed Invested in GEP;Gifts Immediately Invested in GEP for gifts that are exempted from six-month-hold in STIP account and are immediately invested in GEP.;
44100;2018-05-01;Private Grants;;
44190;2006-05-01;Private Grants - Contra - BD;Contra revenue account for bad debt associated with private grant revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
44200;1900-01-01;Private Contracts;;
44290;2006-05-01;Private Contract - Contra - BD;Contra revenue account for bad debt associated with private contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
45000;2014-04-02;C&G Direct Cost Revenue;;
45010;2014-04-01;C&G Indirect Cost Revenue;C&G Indirect Cost Revenue;
45050;2014-04-01;C&G Program Revenue;C&G Program Revenue;
45100;2014-04-01;Contract & Grants-Contra-BD;Contract & Grants-Contra-BD;
45990;2014-04-01;C&G Intercampus Subaward Rev;C&G Intercampus Subaward Rev;
45991;2014-04-01;C&G Intrcmps Sbwrd Dir-Contra;C&G Intrcmps Sbwrd Dir-Contra;
45992;2014-01-01;C&G Intrcmps Subaward Indirect;C&G Intrcmps Subaward Indirect;
45993;2014-04-01;C&G Intrcmps Sbwrd Ind-Contra;C&G Intrcmps Sbwrd Ind-Contra;
46010;1900-01-01;Publication Sales;;
46020;1900-01-01;Sale of Merchandise-UC-Related;;
46021;2002-04-01;Sale of Timber;Account set up at the request of DANR-Center for Forestry;
46030;1900-01-01;Sale of Lab Materials;;
46040;1900-01-01;Ticket Sales-Educational Activ;;
46050;2000-07-12;Workshop/Seminar/Conf Fees;;
46060;1900-01-01;Research/Curatorial Services;;
46070;1900-01-01;Analytical/Testing Services;;
46080;1900-01-01;Library Services;;
46090;1900-01-01;Clinic Medical Services;Clinic medical services primarily at the Optometry clinics and the Psychology clinic.;
46100;1900-01-01;Child Care Services;;
46110;1900-01-01;Royalties/License Fees;;
46120;1900-01-01;Rental of Real Prop-Educ Activ;;
46130;2011-07-01;Document Management Fee;Document Management Fee, approved by Chancellor Birgeneau effective Fall 2011, to consolidates eleven different transaction fees into a single, one-time fee.;
46140;1900-01-01;Career Services;;
46150;2000-07-12;Library Privileges;;
46160;2007-10-01;Experiential Learning Prog Fee;Fees collected from non-University organizations in payment for services performed by University students as part of course and/or degree offerings.;
46161;2013-07-01;Affiliation Fees;Affiliation Fees include fees paid by affiliated entities such as the Center for Executive Education (CEE).;
46198;2002-03-25;**Account Error**;This value was entered on a journal that was force posted, therefore the entry appears on the ledger table although the account number was mistyped and never existed prior to the journal entry.;
46600;2020-02-01;CMA Revenue;California Model Agreement educational related service and activities with the state of CA agencies including research, training, or public service performed by UCB. This revenue account is exempt from Administrative Full Costing (AFC) assessment.;
46899;2006-06-01;Contra Rev AFC-Edu Activities;Contra Revenue AFC-Educational Activities;
46900;2001-07-01;Sales & Svcs-Ed Activity-Contr;;
46990;2006-05-01;Edu Activity - Contra - BD;Contra revenue account for bad debt associated with sales and services of educational activity  revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
46999;1900-01-01;Misc Sls &  Svcs of Educ Activ;;
47000;1900-01-01;Residence Fees;;
47010;1900-01-01;Food Sales/Services;;
47020;1900-01-01;Telecomm Svcs to Students;Telecommunication services to residence halls.  This account is for activities of fun 70900 - Telecomm Res Hall Serv.;
47030;1900-01-01;Books/Merchandise Sales;;
47040;2010-05-01;Ticket Sales-Auxiliary Activit;Ticket Sales-Auxiliary Activities;
47041;2010-06-01;ESP Benefit Revenue;Revenue from the ESP program to support IA operations;
47050;1900-01-01;Entry Fees;;
47060;1900-01-01;Revenue-Sharing Revenues;;
47061;2010-03-01;Off-Site Game Rev (Guarantees);Guaranteed revenue from other institutions for IA teams competing off-site;
47070;2010-05-01;Media Revenues-Auxiliary Activ;Media Revenues-Auxiliary Activities;
47080;1900-01-01;Advertising Revenues;;
47090;1900-01-01;Other Marketing Revenues;;
47100;1900-01-01;Camp Fees;;
47105;2010-03-01;Third Party Supp Compen Reimb;Compensation sponsorship income provided by third party sponsorships to fund supplemental payments to coaches that are contractually guaranteed by the institution but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, and shoe and apparel income).;
47110;1900-01-01;Parking Revenues-UC Related;;
47120;1900-01-01;Parking Revenues-General Publi;;
47130;1900-01-01;Special Event Fees;;
47140;1900-01-01;Residential Program Fees;;
47150;2000-12-05;Sls/Svcs of Aux Enter Contra;To be used for direct reductions of auxiliary enterprise revenues.  Included are game guarantees paid by Intercollegiate Athletics to other schools.;
47900;1900-01-01;Rental of Real Property-Aux;;
47910;2001-07-01;Sales & Svcs of Aux Enter-Cont;;
47920;2006-06-01;Contra Rev AFC-Aux Enterprises;Contra Revenue AFC-Auxiliary Enterprises;
47980;2001-10-23;Sls/Svcs Auxil-Contra-Finl Aid;Contra revenue account for scholarship allowance amounts (pursuant to GASB 34 and IRM 151).;
47990;2006-05-01;Auxiliary Ent - Contra - BD;Contra revenue account for bad debt associated with auxiliary enterprises revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
47999;1900-01-01;Misc Sls &  Svcs of Auxiliary;;
48010;1900-01-01;Computer Sales/Services;;
48020;2001-07-01;Telecommunications & Data Svcs;;
48030;1900-01-01;Printing Services;;
48040;1900-01-01;Photocopying Services;;
48050;1900-01-01;Mail Services;;
48098;2006-06-01;Contra Rev AFC-Svc Enterprises;Contra Revenue AFC-Service Enterprises;
48099;1900-01-01;Misc Sls/Svcs of Service Enter;;
48100;1900-01-01;Rental of Real Property-Misc;;
48101;1900-01-01;Rental of Equipment-Non-UC;;
48102;2016-06-01;Sale of Equipment-Non-UC;;
48103;2004-01-01;RS-Memberships-UC-Related;Recreational Sports - UC related faculty/staff/alumni memberships.;
48104;2004-01-01;RS-Memberships-Non-UC-Related;Recreational Sports - Non-UC related memberships.;
48105;1900-01-01;Fines & Forfeitures;;
48106;1900-01-01;Workstudy Revenues;;
48107;1900-01-01;Utilities Revenues;;
48108;1900-01-01;New Student Orientation Revenu;;
48109;1900-01-01;Trademark Revenues;;
48110;1900-01-01;Sale of Comml Advertising;;
48111;1900-01-01;Sale of Merchandise-Non-UC;;
48112;1900-01-01;Sale of Entertainment Booklets;;
48113;1900-01-01;Accounts Receivable Revenues;;
48114;1900-01-01;Filming Fees;;
48115;2004-01-01;RS-Swim/Day Pass Fees;Recreational Sports - Swim/Day pass fees.;
48117;1900-01-01;Interest/Investment Income;;
48118;1900-01-01;Forfeited Admissions Deposits;;
48119;1900-01-01;Non-educ Research Services;;
48120;2000-07-03;Child Care Services;;
48121;1900-01-01;Transportation Planning;;
48122;2001-03-16;Cash Dep Sys Rev Adj-Ovr/Short;Account to be used for adjustments for overages or shortages resulting from cash deposits. The overage or shortage amount will be credited or charged against account 48122 and a fund-ORG specified by a department.  The department must transfer the overage or shortage to the appropriate account.;
48122;2005-06-01;Cash Dep Sys Rev Adj-Ovr/Short;Account to be used for adjustments for overages or shortages resulting from cash deposits. The overage or shortage amount will be credited or charged against account 48122 and a fund-ORG specified by a department.  The department must transfer the overage or shortage to the appropriate account.;
48123;2001-03-23;Proceeds sale captlzed assets;Proceeds from sale of capitalized assets - account group code 20831;
48124;2001-03-23;Gains/losses disposl cap asset;Gains and losses on disposal of capitalized assets - account group code 20841;
48125;2001-12-18;Admin Cost Allowance;Administative cost allowance from administering the Federal Pell Grant, the William D. Ford Federal Direct Loan programs and campus based programs.;
48126;2002-02-01;Student Health Services;Includes revenues from UHS for various health services (most provided to students but some small portion may be to other clients, i.e., staff, faculty).;
48127;2002-03-14;Work Study Revenue-Surcharge;Separate revenue account for Work Study program surcharge.  This is to distinguish from the Work Study revenue that is a reimbursement of the payroll expense.;
48128;2004-01-01;RS-Student Memberships;Recreational Sports - UC Student Semester Memberships.;
48129;2004-01-01;RS-Non-Edu Class/Course Fees;Recreational Sports - Non-educational class/course fees for CalFit, Cal Adventures.;
48130;2004-01-01;RS-Tournament Entry Fees;Recreational Sports - Tournament entry fees for Sports Clubs & Martial Arts, Golden Bear Gymnastics meets fees.;
48131;2004-01-01;RS-Sports Club Dues;Recreational Sports- Dues for Golden Bear Gymnastics, Martial Arts, and Sports Clubs.;
48132;2004-01-01;RS-Camp Enrollment Fees;Recreational Sports - Strawberry Canyon camp enrollment fees.;
48133;2004-01-01;RS-Retail Food Sales;Recreational Sports - RSF Pro Shop retail food sales and Strawberry Canyon vending machine sales.;
48134;2004-08-01;Misc Cash Adj-Over/Short;;
48135;2005-01-01;Convenience Fee;Convenience Fee for payments made through e-Bill and collected by Sallie Mae.  $0.50 per transaction. Requested by Billing & Payment Services.;
48136;2005-01-28;bluCard Incentive;bluCard Incentive -- This incentive is earned from the credit card issuer primarily based on the overall University volume and the timeliness with which payments are made for expenses;
48137;2015-04-01;Incentive Fee;Incentive Fee account is used for incentives received from vendors, including the incentives from the Inbound Freight program.;
48140;2010-05-01;Ticket Sales–Other;Ticket Sales–Other (Non-Auxiliary Activities);
48141;2010-06-01;Media Rev & Rev Sharing-Other;Media Rev & Rev Sharing-Other (Non-Auxiliary Activities);
48142;2010-05-01;Sponsorships–Other;Sponsorships–Other (Non-Auxiliary Activities);
48170;2006-06-01;Contra Rev AFC-Other Srcs-Othr;Contra Revenue AFC-Other Sources-Other;
48180;2005-04-01;Insur Recovery, CY Cap Assets;Insurance recoveries, current year capital assets;
48182;2009-03-01;Pollution Remedi Rcvry-PY Cost;Pollution Remediation Cost Recovery-Prior Year Cost (GASB 49, AGC 208460, to be activated when the account is needed);
48190;2001-07-01;Other Soucrces-Other-Contra;;
48194;2006-05-01;Other Sources - Contra - BD;Contra revenue account for bad debt associated with Other Sources revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.;
48195;2001-10-23;Other Scrcs-Othr-Cntr-Finl Aid;Contra revenue account for scholarship allowance amounts pursuant to GASB 34 and IRM 151.;
48197;2002-07-01;Misc General Fund Revenues;;
48198;1900-01-01;Miscellaneous Revenues;;
48198;2005-05-01;Miscellaneous Revenues;;
48200;2001-07-01;Interest on Notes;;
48210;2001-07-01;Recovery of Notes Written Off;;
48220;2001-07-01;Recov of NDEA Teaching Svc Cnl;;
48230;2001-07-01;Late Charges-Student Loans;;
48800;2001-07-01;Other Sources-Svc Ent-Contra;Other Sources-Service Enterprises-Contra;
48999;1900-01-01;Misc Sls/Svcs of Service Enter;;
49000;2004-06-01;Spec State Approp-Cap Financin;Special State Appropriations-Capital Financing/Lease Purchase Payments;
49010;2004-06-01;Spec State Appr-Cap Fin-Def M;Special State Appropriations-Capital Financing-Deferred Maintenance;
49030;2010-03-01;Fd Approp-Build American Bonds;Federal Financing Appropriations - Build America Bonds Subsidy, a program established authorizing state and local governments to issue Build America Bonds, as part of the American Recovery and Reinvestment Act of 2009 (ARRA).  The ARRA provided for a Federal subsidy to cover a portion of the interest cost of these Bonds.;
49070;2010-03-01;Fd Approp-Build American Bonds;Federal Financing Appropriations - Build America Bonds Subsidy, a program established authorizing state and local governments to issue Build America Bonds, as part of the American Recovery and Reinvestment Act of 2009 (ARRA).  The ARRA provided for a Federal subsidy to cover a portion of the interest cost of these Bonds.;
49080;2010-06-01;Federal Pell Grants;Federal Pell Grants established per UCOP's request on July12, 2010, regarding Federal Pell Grant Revenue Reporting Change;
49100;2001-07-01;Gain/Loss on Sale of Investmt;;
49100;2005-05-01;Gain Or Loss On Sale Of Invest;;
49105;2006-06-01;Gain Or Loss On Stock Gifts;Gain Or Loss On Stock Gifts;
49110;2005-05-01;Revaluation - Market Price;;
49200;2001-07-01;Investment Income-Other;;
49201;2005-06-01;Invest Inc-SPWB Capital Leases;Investment Income - SPWB Capital Leases;
49202;2008-01-01;Cap Inv Income-SPWB Cap Leases;Capitalized Investment Income-SPWB Capital Leases;
49210;2001-07-01;STIP Investment Income;;
49210;2005-05-01;Stip Investment Income;;
49211;2008-01-01;Cap Investment Income-STIP;Capitalized Investment Income-STIP; OP TC 1303;
49213;2008-01-01;Cap Investment Income-Other;Capitalized Investment Income-Other; OP's TC 1302;
49214;2008-09-01;TRIP Investment Income;TRIP Investment Income account is for distributed or reinvested income from the Total Return Investment Pool (TRIP), an alternative to the existing STIP program for achieving higher investment returns with a longer term horizon.;
49219;2011-09-01;STIP Income Distribution;STIP Income Distribution is for the campus' STIP income and charge distribution.;
49290;2005-05-01;Rev - Non - Endowed Interest;;
49291;2014-02-01;Net Endowed Interest - GEP;;
49292;2005-05-01;Rev-Endowed Other-Separate;;
49293;2005-05-01;Transfers (Income);;
49294;2006-06-01;Transfer - Makeup Payout;;
49300;2001-07-01;Proceeds fr Sale of Cap Assets;;
49308;2009-04-01;Disp-C/A-Orig Cst-Lib Rare Bks;Disposal of Capital Assets-Original Cost-Library Rare Books & Rare Book Collections, TC 2417;
49309;2008-08-01;Disp-Cap Assets-Orig Cost-Lib;Disposal of Capital Assets-Original Cost-Library Materials & Collections-Campus;
49310;2001-07-01;Disp-Cap Assets-Orig Cost-RE;;
49311;2001-12-01;Disp C/A-Orig Cost-Building;Disposal of Capital Assets-Original Cost-Building;
49312;2001-12-01;Disp C/A-Orig Cost-Fxd Equipmt;Disposal of Capital Assets-Original cost-Fixed Equipment;
49313;2001-12-01;Disp C/A-Orig Cost-Gen Imprvmt;Disposal of Capital Assets-Original Cost-General Improvement;
49314;2001-12-01;Disp C/A-OrigCost-Software>10M;Disposal of Capital Assets-Original Cost-Software > 10M;
49315;2001-12-01;Disp C/A-OrigCost-Software<10M;Disposal of Capital Assets-Original Cost-Software < 10M;
49316;2001-12-01;Disp C/A-Orig Cost-Equipment;Disposal of Capital Assets-Original Cost-Equipment;
49317;2001-12-01;Disp C/A-Orig Cost-Intangibles;Disposal of Capital Assets-Original Cost-Intangibles;
49318;2001-12-01;Disp C/A-Orig Cost-Infrastruct;Disposal of Capital Assets-Original Cost-Infrastructure;
49319;2001-12-01;Disp C/A-OrigCost-Spec Collect;Disposal of Capital Assets-Original Cost-Special Collections;
49320;2001-07-01;Disposal-Cap/Assets-Accum Dep;;
49321;2001-12-01;Disp C/A-Acc Dep-Building;Disposal of Capital Assets-Accumulated Depreciation-Building;
49323;2001-12-01;Disp C/A-Acc Dep-Gen Improvemt;Disposal of Capital Assets-Accumulated Depreciation-General Improvement;
49324;2001-12-01;Disp C/A-Acc Dep-Software >10M;Disposal of Capital Assets-Accumulated Depreciation-Software > 10M;
49325;2001-12-01;Disp C/A-Acc Dep-Software <10M;Disposal of Capital Assets-Accumulated Depreciation-Software <10M;
49326;2001-12-01;Disp C/A-Acc Dep-Equipment;Disposal of Capital Assets-Accumulated Depreciation-Equipment;
49327;2001-12-01;Disp C/A-Acc Dep-Intangibles;Disposal of Capital Assets-Accumulated Depreciation-Intangibles;
49328;2001-12-01;Disp C/A-AccDep-Infrastructure;Disposal of Capital Assets-Accumulated Depreciation-Infrastructure;
49329;2008-08-01;Disp C/A-AccDep-Lib Material;Disposal of Capital Assets-Accumulated Depreciation-Library Materials & Collections-Campus;
49400;2001-07-01;Int Exp-Aux-Cap Leas/Instl Pur;;
49410;2001-07-01;Int Exp-Other-Bank Loans;;
49420;2001-07-01;Int Exp-Other-Cap Leas/Instl P;;
49430;2001-07-01;Int Exp-Other-State Cap Lease;;
49440;2001-07-01;Int Exp-Oth-St Enrgy Effc Bond;;
49450;2001-07-01;Int Exp-Other-UCOP;;
49500;2001-07-01;Net Change Due Inventroy Reval;;
49510;2001-07-01;Recov Adm Costs fr Fed St Aid;;
49520;2001-07-01;Repymt to Wkng Cap Fund;;
49530;2001-07-01;Gain/Loss on Sale of SE Assets;;
49540;2001-07-01;Refunds/Rcvd/Other Adjustments;;
49550;2001-07-01;Oth Misc Nonoperating Revenue;;
49550;2005-05-01;Other Misc Nonoperating Revenu;;
49551;2011-06-01;Amortization of Defer Rev-SPWB;Amortization of Deferred Revenue-SPWB;
49556;2015-10-01;Service Concession Arrangement;Service Concession Arrangement;
49560;2001-07-01;Refunds Paid/Other Misc Adj;;
49570;2001-07-01;Other Misc nonoperating Expens;;
49580;2001-07-01;Debt Extinguishment Cost;;
49581;2005-04-01;Insur Recov, PY cap asst loss;Insurance recoveries, prior year capital asset losses;
49582;2005-04-01;Ins Recovery, PY Non-cap Asset;Insurance recoveries, prior year other than capital assets;
49590;2005-05-01;Rev. Trust Liability Income;;
49591;2013-06-01;Non-operating Expense;Non-operating Expense;
49592;2014-05-01;NonOper Gifts to Other Institu;NonOperating Expense - Gifts to Other Institutions
Per FA&C Director's decision, this account is for some of the transactions coded to account 57375-Unrstr Gifts to Other Institution that should be classified as "NonOperating" expense.;
49596;2015-10-01;Other Nonoperating Expense-Plt;Other Nonoperating Expense-Plant is for Plant funds and should be mapped to TC 2994-Unexp Plt-Other Nonoperating Expenses.;
49612;2005-04-01;Spc Impr Loss fr Opr Impr Loss;Special Impairment Loss from Operating Impairment Loss;
49613;2005-04-01;Extr Impr Loss fr Opr Impr Los;Extraordinary Impairment Loss from Operating Impairment Loss;
49614;2005-04-01;Spcl Insur Recovery, CY losses;Special insurance recovery, current year losses;
49615;2005-04-01;Spcl Insur Recovery, PY Losses;Special insurance recovery, prior year losses;
49616;2005-04-01;Extr Insur Recovery, CY Losses;Extraordinary insurance recovery, current year losses;
49617;2005-04-01;Extr Insur Recovery, PY Losses;Extraordinary insurance recovery, prior year losses;
49620;2009-03-01;Spcl Pollution Reme Rcvry-PY C;Special Pollution Remediation Recovery-Prior Year Cost (GASB 49, AGC 208438, to be activated when the account is needed);
49621;2009-03-01;Extra Pollution Reme Rcvry-PYC;Extraordinary Pollution Remediation Recovery-Prior Year Cost (GASB 49, AGC 208439, to be activated when the account is needed);
49900;2001-07-01;State Capital Appropriations;;
49910;2001-07-01;Capital Gifts & Grants;;
49911;2001-07-01;Capital gifts Uncollectible;;
49912;2001-07-01;Capital Gifts-Disc on Pledges;;
49913;2001-07-01;Capital Federal Grants;;
49914;2001-07-01;Capital-Student Fees;;
49915;2001-07-01;Capital-Other Revenues;;
49916;2001-07-01;Capital-Other Expenses;;
49917;2007-01-01;Capital State Grants;State Grants for Capital Purposes;
49918;2012-06-01;Other Deductions-Misc-SPWB;Other Deductions-Misc-SPWB, mapped to UCOP TC 2995, for Unexpended Plant funds;
49920;2001-12-01;Capital Gifts-Real Estate;Capital Gifts-Real Estate;
49921;2001-12-01;Capital Gifts-Buldg & Struct;Capital Gifts-Buildings & Structures;
49922;2001-12-01;Capital Gifts-Fixed Equipment;Capital Gifts-Fixed Equipment;
49923;2001-12-01;Capital Gifts-Gen Improvements;Capital Gifts-General Improvements;
49924;2001-12-01;Capital Gifts-Software > 10M;Capital Gifts-Software > 10M;
49925;2001-12-01;Capital Gifts-Software < 10M;Capital Gifts-Software < 10M;
49926;2001-12-01;Capital Gifts-Equipment;Capital Gifts-Equipment;
49927;2001-12-01;Capital Gifts-Lib Mtl & Collct;Capital Gifts-Library Material & Library Collection;
49928;2001-12-01;Capital Gifts-Lib Rare Bks&Col;Capital Gifts-Library Rare Books & Rare Collection;
49929;2001-12-01;Capital Gifts-Intangibles;Capital Gifts-Intangibles;
49930;2001-12-01;Capital Gifts-Infrastructure;Capital Gifts-Infrastructure;
49931;2001-12-01;Capital Gifts-Special Collect;Capital Gifts-Special Collections;
49932;2008-03-01;Capital Gifts-Pledges;Capital Gifts-Pledges for capital projects, previously recorded in account 49910-Capital Gifts & Grants;
49933;2012-07-01;UCBF Capital Gifts;UCBF Capital Gifts;
49934;2012-07-01;Gift Fee Assess - Capital Gift;Gift Fee Assess - Capital Gift;
49938;2009-03-01;Pollution Reme Cap Csts-Rec CY;Pollution Remediation Capitalizable Costs Recovery-Current Year (GASB 49, TC 1010, to be activated when the account is needed);
49939;2009-03-01;Pollution Reme Cap Csts-Rec PY;Pollution Remediation Capitalizable Costs Recovery-Prior Year (GASB 49, TC 1020, to be activated when the account is needed);
49940;2001-12-01;Capital Othr Rev-Real Estate;Capital Other Revenues-Real Estate;
49941;2001-12-01;Capital Othr Rev-Buildings;Capital Other Revenues-Buildings;
49942;2001-12-01;Capital Othr Rev-Fixed Equipmt;Capital Other Revenues-Fixed Equipment;
49943;2001-12-01;Capital Othr Rev-Gen Improvemt;Capital Other Revenues-General Improvement;
49944;2001-12-01;Capital Othr Rev-Software>10M;Capital Other Revenues-Software > 10M;
49945;2001-12-01;Capital Othr Rev-Software <10M;Capital Other Revenues-Software < 10M;
49946;2001-12-01;Capital Othr Rev-Equipment;Capital Other Revenues-Equipment;
49947;2001-12-01;Capital Othr Rev-Lib Mtl & Col;Capital Other Revenues-Library Material & Collections;
49948;2001-12-01;Cap Othr Rev-Lib Rare Bks&Col;Capital Other Revenues-Library Rare Books & Collections;
49949;2001-12-01;Capital Othr Rev-Intangibles;Capital Other Revenues-Intangibles;
49950;2001-12-01;Cap Othr Rev-Infrastructure;Capital Other Revenues-Infrastructure;
49951;2001-12-01;Cap Othr Rev-Spec Collections;Capital Other Revenues-Special Collections;
50010;1900-01-01;Ladder-ranked & Equiv Titles;Ladder-rank & Equivalent Titles;
50015;2016-01-01;Research Titles;Research Titles;
50020;1900-01-01;Graduate Student Researchers;Graduate Student Researchers;
50025;1900-01-01;Clinical Professor Titles;Clinical Professor Titles;
50030;1900-01-01;Ag Experiment Stn Titles;Ag Experiment Stn Titles;
50035;1900-01-01;Librarians;Librarians;
50040;1900-01-01;Academic Administrators;Academic Administrators;
50045;1900-01-01;Acad Stipends & Summer Differ;;
50046;1900-01-01;BUDSUM Acad Fed Funds Offset;This acount is used only for 19900 budgetary offsets for Hatch and McIntire-Stennis Funds.;
50050;1900-01-01;Supplemental Acad Compensation;Supplemental Acad Compensation;
50055;1900-01-01;Other Academic Compensation;Other Academic Compensation;
50056;2009-05-03;Acad Cash Allowances;Academic cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cell phone policy implemented in 2009.;
50100;1900-01-01;BUDSUM Temporary Instruction;BUDSUM Temporary Instruction - (For use in Temporary Budget ONLY);
50110;1900-01-01;Other Instructors;Other Instructors;
50120;1900-01-01;Graduate Student Instructors;Graduate Student Instructors;
50130;1900-01-01;Readers/Tutors;Readers/Tutors;
50199;2008-06-01;Salary Intercampus Clearing;Salary Intercampus Clearing Account, only for clearing intercampus payroll (salary portion) transactions coded with Program 80.;
50200;2019-03-01;Academic Salaries & Wages;To record academic payroll expenses (UC Path - systemwide shared payroll/personnel system);
50210;2015-01-01;Faculty;Faculty salary account is for all title codes that are considered as "faculty", to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.;
50211;2013-06-26;Acad Nonteach-Exempt from CBR;Acad Nonteach-Exempt from CBR, effective for composite benefit program FY 2013-14.;
50212;2013-06-26;Acad Nonteach-Limited Benefits;Acad Nonteach-Limited Benefits, effective for composite benefit program FY 2013-14.;
50215;2013-06-26;Acad Nonteach-Regular(Default);Acad Nonteach-Regular(Default) is title code driven only, effective for composite benefit program FY 2013-14.;
50220;2012-07-01;Post Doc;Post Docs salary account is for title codes for Post Docs (3252, 3253 and 3254), to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.;
50230;2012-07-01;Graduate Student-Other;Graduate Student-Other salary account is for title codes that are associated with graduate students non-teaching titles (title codes 3266, 3273-4, 3276, 3282-4), to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.;
50235;2012-07-01;Graduate Student-Teaching;Graduate Student-Teaching salary account is for title codes that are associated with graduate students teaching positions (title codes 2310-1, 1506-7, 2550-1, 2850-1, 2860-1, 2286-7, 2300-1 ), to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.;
50240;2013-06-26;Acad Teach-Regular (Default);Acad Teach-Regular (Default) is title code driven only, effective for composite benefit program FY 2013-14.;
50241;2013-06-26;Acad Teach-Exempt from CBR;Acad Teach-Exempt from CBR, effective for composite benefit program FY 2013-14.;
50242;2013-06-26;Acad Teach-Limited Benefits;Acad Teach-Limited Benefits, effective for composite benefit program FY 2013-14.;
50280;2012-07-01;Grad Student-Other Work Study;Graduate Student-Other Work Study account is for graduate students in workstudy positions with non-teaching titles.;
50285;2012-07-01;Grad Stdnt-Teaching Work Study;Graduate Student-Teaching Work Study account is for graduate students in workstudy positions with teaching titles.;
50289;2014-10-01;Acad Salary Trans Contra-Exp;Academic Salary Transfers Contra-Exp is for non-PPS transactions such as transfers or reimbursements.;
51010;2012-12-13;Budgeted Career Staff;Budgeted Career Staff;
51015;2012-12-13;Non-budgeted Career Staff;Non-budgeted Career Staff;
51020;2002-06-01;Non-budgeted Contract Staff;Non-budgeted Contract Staff and Per Diem.  Description modified per B. Barnett (Budget Office) per e-mail of 6/13/02.  Modification related to the establishment of account 51023, Budgeted Contract Staff.;
51023;2002-06-01;Budgeted Contract Staff;Account set up per request of B. Barnett (Budget Office) via e-mail on 6/12/2002.  (Indirectly related to the establishment of HRMS.);
51025;1900-01-01;Casual Staff-Restricted;Casual Staff-Restricted - account 51025 is used for student employees who are hired for positions reserved for UC students - these positions have special job titles which identify them as student jobs.   The HR website has Employment guidelines which include information about Casual-Restricted appointments - http://hrweb.berkeley.edu/guide/empother.htm.;
51027;2004-05-01;Casual Staff-Limited;Casual Staff-Limited;
51029;2013-06-26;Work Study;Casual Staff-Restricted Work Study;
51030;2001-11-07;Incentive Award Program Pymt;Incentive Award Program Payment;
51031;1900-01-01;Other Staff Compensation;Other Staff Compensation;
51031;2009-10-01;Salary Expenses;;
51032;1900-01-01;Overtime;Overtime;
51033;1900-01-01;Shift Differential;Shift Differential;
51036;2009-05-03;Staff Cash Allowances;Staff cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cell phone policy implemented in 2009.;
51037;2009-05-03;SMG Cash Allowances;SMG cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cell phone policy implemented in 2009.;
51200;2019-03-01;Staff Salaries & Wages;To record non-academic payroll expenses (UC Path - systemwide shared payroll/personnel system);
51210;2013-06-26;Staff-Regular (Default);Staff-Regular (Default) is title code driven only, effective for composite benefit program FY 2013-14.;
51231;2013-06-26;Staff-Exempt from CBR;Staff-Exempt from CBR, effective for composite benefit program FY 2013-14.;
51232;2013-06-26;Staff-Limited Benefits;Staff-Limited Benefits, effective for composite benefit program FY 2013-14.;
51240;2012-07-01;Staff-Undergraduates;Staff-Undergraduates salary account is for undergraduate students in staff positions, to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.;
51280;2012-07-01;Staff-Work Study;Staff-Work Study salary account is for students in workstudy positions and staff titles.;
51289;2014-10-01;Staff Salary Trans Contra-Exp;Staff Salary Transfers Contra-Expense is for non-PPS transactions such as transfers or reimbursements.;
51300;2014-08-01;Biweekly Gross Salary Accrual;Biweekly Gross Salary Accrual;
52000;1900-01-01;BUDSUM Other Employee Compen;;
52010;2001-11-07;Vacation Accrual;Vacation - for use by central payroll & central accounting only;
52011;2005-07-01;Vacation Assessment;Vacation assessment expense for central office use only.  (Re Vacation Leave Liability program, formerly in account 53930;
52012;2005-07-01;Vacation Gross Reduction/Usag;This is the vacation usage contra-expense account.  It should be used to offset the vacation assessment expense for vacation used or paid, formerly in account 53931.;
52013;2005-07-01;Vacation Benefit Reduction;This is the contra-benefit expense account for benefit expense associated with vacation used or paid.  It is an offset to the vacation assessment account (formerly in account 53932).;
52020;1900-01-01;Compensatory Time;Compensatory Time - for use by central payroll & centrol accounting only;
52030;2006-05-17;Senior Mngmt Severance Pay Pla;Senior Management Severance Pay Plan - for use by central payroll only;
52040;2001-12-01;Sal & Wag-Contra-Capitalized;Elimination of Capitalized Salaries & Wages;
52050;2005-11-01;Term Ben Sal/Wag-Voluntary;Termination Benefits-Salaries and Wages-Voluntary;
52051;2005-11-01;Term Ben Sal/Wag-Involuntar;Termination Benefits-Salaries and Wages-Involuntary;
53000;1900-01-01;BUDSUM Retirement & Benefits;;
53010;2012-07-01;Benefit Assessment - Faculty;Benefit Assessment - Faculty is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with faculty.  Berkeley's fringe benefit allocation is implemented effective July 1, 2012.;
53020;2012-07-01;Benefit Assessment - Staff;Benefit Assessment - Staff is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with staff.  Berkeley's fringe benefit allocation is implemented effective July 1, 2012.;
53030;2012-07-01;Benefit Assessment - Other Aca;Benefit Assessment - Other Academic is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with other academic titles (non-faculty).  Berkeley's fringe benefit allocation is implemented effective July 1, 2012.;
53040;2012-07-01;Benefit Assessment - Post Doc;Benefit Assessment - Post Docs is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with Post Docs.  Berkeley's fringe benefit allocation is implemented effective July 1, 2012.;
53050;2012-07-01;Benefit Assessment - Grad Stud;Benefit Assessment - Grad Students is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with graduate student employees.  Berkeley's fringe benefit allocation is implemented effective July 1, 2012.;
53060;2019-01-01;Benefit Assess-Acad Regular;Benefit Assess-Acad Regular, effective for composite benefit program FY 2013-14.;
53070;2019-01-01;Benefit Assess-Staff Regular;Benefit Assess-Staff Regular, effective for composite benefit program FY 2013-14.;
53080;2019-01-01;Benefit Assessment - Limited;Benefit Assessment - Limited, effective for composite benefit program FY 2013-14.;
53085;2019-12-01;Benefit Assess - No Eligibilit;Benefit Assessment - No Eligibility;
53086;2019-12-01;Benefit Assessment - Student;Benefit Assessment - Student;
53090;2019-01-01;Benefit Assessment - Contra;Benefit Assessment - Contra is for offsetting entries of all campus assessed fringe benefit cost.   Berkeley's fringe benefit allocation is implemented effective July 1, 2012.;
53100;1900-01-01;OASDI;OASDI - for use by central payroll only;
53105;1900-01-01;MediCare;MediCare - for use by central payroll only;
53110;2007-08-01;Foreign Employee SS Taxes;Foreign Employee Social Security Taxes, currently is used for recording the French Polynesian social security tax for contracted employees at the Gump Research Station in Moorea, Tahiti.;
53200;1900-01-01;Worker Compensation Insurance;Worker Compensation Insurance - for use by central payroll only;
53300;1900-01-01;Unemployment Insurance;Unemployment Insurance Premiums - for use by central payroll only;
53400;1900-01-01;Core Medical;Core medical - for use by central payroll only;
53410;1900-01-01;Graduate Student Health Insura;Graduate Student Health Insurance Remission Program - for use by central payroll & central accounting only;
53411;1900-01-01;Regents' Health Insurance;Regents' Health Insurance Contribution - for use by central payroll only;
53412;1900-01-01;Annuitant Health Insurance;Annuitant Health Insurance Contribution - for central payroll use only;
53413;2004-12-01;PSBP-MEDICAL-HMO/PPO;POSTDOCTORAL SCHOLAR BENEFITS PLAN-MEDICAL-HMO/PPO (PURSUANT TO OP PAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004);
53420;1900-01-01;Dental Insurance;Regents' Dental Insurance Contribution - for central payroll use only;
53421;2004-12-01;PSBP-DENTAL-HMO/PPO;POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO/PPO (PURSUANT TO OP PAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004);
53430;1900-01-01;Vision Insurance;Vision Insurance Contribution - for central payroll use only;
53431;2004-12-01;PSBP-VISION;POSTDOCTORAL SCHOLARS BENEFITS PLAN-VISION (PURSUANT TO OP PAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004);
53500;2001-12-17;Special Life Insurance;Special Life Insurance. This account was previously mapped to 8560 (Core Life insurance benefit) which was comingled with object code 8560.;
53501;2001-12-17;Life Insurance Sec 89 (Core);"Core" life insurance that was a result of a legislative rule called Sec 89.  This expense is a monthly flat dollar departmental amount for an eligible employee who is NOT a member of UCRS.;
53502;2004-12-02;PSBP-LIFE-AD&D;POSTDOCTORAL SCHOLARS BENEFITS PLAN-LIFE-AD&D (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
53600;1900-01-01;Nonindustrial Disability Insur;Nonindustrial Disability Insurance Premium - for central payroll use only;
53601;2004-12-01;PSBP-ST DISABILITY INSURANCE;POSTDOCTORAL SCHOLARS BENEFITS PLAN-SHORT TERM DISABILITY INSURANCE (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004);
53700;2005-07-01;EMPLOYER UCRP CONTRIBUTION-UC;Employer UCRP Contribution-UC;
53701;1900-01-01;PERS - Regents' Contribution;PERS-Regents' Contribution - for use by central payroll only;
53702;2001-07-01;UC 415(m) Restoration Plan Con;UC 415 (m) Restoration Plan - for use by central payroll only;
53703;2001-11-19;UCRS-Regents' Contrib Summer S;UCRS-Regents' Contribution Summer Salaries (for use by central Payroll).;
53704;2007-06-01;Emplyr UC Retiree Hlth Ben Con;Employer UC Retiree Health Benefit Contribution-UC;
53705;2005-11-01;Senior Mgmt Supplement Benefit;Senior Management Supplement Benefits.  This account is for GTN 742 through 747.;
53706;2018-04-01;UCRP Supplmnt Assess-Principal;UCRP Supplemental Assessment - Principal. Payroll assessment for the STIP note and external financing. Principal payments are to be calculated from earnings from all funding sources (federal and non-federal). Per OP SCRECNP mapping IRM update in April 2018, revise title for OC 8630 to UCRP Supplement Assessment-Principal. PPS changes were made effective 04/01/18.;
53707;2016-07-01;DB Supp Plan Emplyr Contributi;DB Supplement Plan Employer Contribution for new pension tier 7/1/2016;
53708;2016-07-01;DC Choice Plan Emplyr Contribu;DC Choice Plan Employer Contribution for new pension tier 7/1/2016;
53709;2018-04-01;UCRP Supplmntl Assess-Interest;UCRP Supplement Assessment -Interest. Payroll assessment for the STIP note and external financing. Interest payments must be calculated solely from earnings paid from non-federal funding sources. Per OP SCRECNP mapping IRM update in April 2018, add new OC 8690 UCRP Supplement Assessment -Interest. PPS changes were made effective 04/01/18.;
53710;2005-11-01;Term Ben Benefits-Voluntary;Termination Benefits-Other Employee Benefits-Voluntary;
53711;2005-11-01;Term Ben Benefits-Involuntary;Termination Benefits-Other Employee Benefits-Involuntary;
53712;2009-04-01;COBRA Stimulus Subsidy;COBRA Stimulus Subsidy for 65% of COBRA continuation premiums, the employer's portion, provided by the American Recovery and Reinvestment Tax Act of 2009.;
53800;2001-09-01;Graduate Full Fee Remission;Graduate Fulll Fee Remission - for use by central payroll & central accounting only;
53801;2001-09-01;Graduate Partial Fee Remission;Graduate Partial Fee Remission - for use by central payroll & central accounting only;
53802;1900-01-01;Graduate Nonresident Tuition R;Graduate Nonresident Tuition Remission - for use by central payroll & central accounting only;
53803;2008-02-01;U/G Partial Fee Remission;Undergraduate Teaching Assistant Partial Fee Remission - for use by departments to process fee remission transactions through DSAS;
53900;1900-01-01;Employee Support Programs;Employee Support Programs - for use by central payroll only;
53910;1900-01-01;Employee Bnft Trsfr Contra-Exp;Employee Benefits Transfers Contra-Exp - for use by central payroll & central accounting only;
53920;1900-01-01;IAP Benefits Contra-Exp;Incentive Award Program Benefits Contra-Exp - for use by central payroll only;
53921;2010-06-01;IAP Contra Expense;IAP Contra Expense is used to capture offsetting entries to departmental awarding expenses, when all of IAP expense activities are reclassified against accrued IAP liability account.  Only the monthly assessment of IAP is reported as expense of the program.;
53922;2001-07-01;IAP Assessment;;
53930;2001-11-08;Vacation Assessment;Vacation assessment expense for central office use only.  (Re Vacation Leave Liability program);
53931;2001-11-05;Vacation Gross Reduction/Usage;This is the vacation usage contra-expense account.  It should be used to offset the vacation assessment expense for vacation used or paid.;
53932;2001-11-05;Vacation Benefit Reduction;This is the contra-benefit expense account for benefit expense associated with vacation used or paid.  It is an offset to the vacation assessment account.;
53933;2006-06-01;Accrued Ben-Comp Absences-UCRP;Accrued Benefits-Compensated Absences-UCRP is established for OP Object 8870, part of a new requirement by GASB 16.;
53934;2006-06-01;Accrued Ben-Comp Absence-Other;Accrued Benefits-Compensated Absences-Other is established for OP Object 8880, part of a new requirement by GASB 16.;
53940;2001-12-01;Ret & Ben-Contra-Capitalized;Elimination of Capitalized Retirement & Benefits;
53941;2005-06-02;Benefits Admin Assessment;Other Employee Benefits - Benefits Administration Assessment;
53942;2006-10-01;Benefits Admin Funding (Contra;Benefits Admin Funding (Contra) is for offsetting the double-booking of expense when severance payment is processed (assessment entry and the actual payment entry) for the salary portion.;
53943;2006-10-01;Benefits Admin Benefits Contra;Benefits Admin Benefits Contra is for offsetting the double-booking of expense when severance payment is processed (assessment entry and the actual payment entry) for the benefits portion.;
53950;2004-12-02;Miscellaneous Staff Benefits;Miscellaneous Staff Benefits -- used by payroll system when it can't determine the appropriate benefit chartstring.  It is Payroll's responsibility to monitor the transactions and clear them on a timely basis.;
53950;2009-10-01;Benefit Expenses;;
53951;2004-12-02;PSBP-Miscellaneous Benefits;Post-doctoral Scholars Benefit Program-Miscellaneous Benefits -- used by the payroll system when it can't determine the appropriate chartstring.  The transactions in this account should be monitored by Payroll and cleared on a timely basis.;
53960;2005-01-01;PSBP-Broker/Administrative Fee;Postdoctoral Scholars Benefit Plan-Broker/Administrative Fee-A flat dollar assessment for a Broker Fee ($11.10 for calendar year 2005) for each individual enrolled in the PSBP medical plan.  The Administrative Fee is optional for each campus.;
53990;2005-11-01;Chargebk Ineligible CB Benefit;Chargeback Ineligible Consolidated Billing Benefit Account is used for charging back to departments for benefit costs associated with terminated employees and ineligible dependents.;
53998;2014-08-01;Biweekly Benefit Accrual;Biweekly Benefit Accrual;
53999;2007-06-01;Benefits Intercampus Clearing;Benefits  Intercampus Clearing Account, only for clearing intercampus payroll (benefits portion) transactions coded with Program 80.;
54100;1900-01-01;BUDSUM Computer Equip Inventor;;
54110;2004-07-01;Equip Computer =>$5K;Inventorial computer equipment has of cost of $5,000 or more, is free-standing and has a useful life > one year;
54120;2001-11-30;Principal of Capital Leases-Co;Principal portion (including prior years' payments) of cancelable lease when purchase option is exercised for Computer Eq. Use only with operating leases for which payments were previously coded to 56320 - used only by central accounting - use with 57320;
54121;2001-11-30;Principal of Capital Leases-So;Principal portion (including prior years' payments) of a cancelable lease when purchase option is exercised for software.  Includes license, upgrade, and maintenance.  Used only by central accounting - use with 57321;
54130;2002-06-01;Computer Equipment-Depreciatio;For Financial Services use only.;
54200;1900-01-01;BUDSUM Equipment-Inventorial;;
54210;2004-07-01;Equipment-Other => $5K;Excludes computers, collections, books and office furniture. Inventorial equipment has a cost of $5,000 or more, is free-standing and has a useful life > 1 year;
54211;2001-11-07;Library Books/Mtls-Capitalizab;Inventorial/capitalizable library and collection materials.  Used by central accounting & central library only;
54212;2004-07-01;Office Furniture/Equip => $5K;Office furniture/equipment, inventorial equipment has a cost of $5,000 or more, is free-standing and has a useful life > 1 year;
54213;2001-03-23;Lib Rare Bks/Rare Bk Coll-Capt;Library Rare Books and Rare Book Collections to be capitalized;
54214;2004-07-01;Special Coll (excl Lib) => $5K;Special Collections (excluding Library) to be capitalized;
54215;2001-12-01;Fixed Equipment-Capitalized;Fixed Equipment to be Capitalized;
54216;2004-07-01;Sporting Goods/Equip => $5K;Sporting Goods/Equip => $5K;
54217;2008-07-01;Lib Acquisition & Processing;These are expenses paid to library materials acquisitions and processing vendors, including outsourced cataloging.   This account is required for tracking specific expenses reported to comply with the UC Accounting manual L-316-11 Libraries and Collections: Capitalization. Previously used 56639 which does not allow for tracking these expenses by account.;
54218;2009-08-01;Library Serials-Capitalizable;Library Serials-Capitalizable are expenses paid to vendors for library subscriptions to scholarly and academic journal materials (electronic and print).   This account is required for tracking specific expenses reported to comply with the UC Accounting manual L-316-11 Libraries and Collections: Capitalization. Previously used 56423 which is not capitalizable.  Library Serials are capitalizable according to the manual referenced above and therefore require a unique account to distinguish them from 54211 Library Books/Materials - Capitalizable.;
54220;2002-06-01;Cap Lease Principal-Equipment;Excludes computer equipment, principal portion (including prior years' payments) of a cancelable lease when purchase option is exercised.  Use only with operating leases for which payments were previously coded to 56330.  Used by Financial Services only;
54221;2001-12-01;Trade-In Allowance;Trade-in Allowance For Used Equipment;
54230;2002-08-01;Fabrication of Equipment;Use account 54231- Account is not to be used for new transactions effective 7/1/02;
54231;2004-07-01;Fabricated Equipment => $5K;Services, Materials, Labor from external vendor or official recharge unit, Supplies & Equipment used for in-house fabrication of inventorial equipment.  Total cost of all components of fabricated euipment must have a cost of $5,000 or more per item, title is retained by the University and equip. has a life expectancy of more than 1 year. These costs are exempt indirect overhead on contract & grants expenditure;
54232;2009-03-01;Fabricated Equip =>$5K (OH);Services, Materials, Labor from external vendor or official recharge unit, Supplies & Equipment used for in-house fabricated equipment that are non-UC title and will be delivered to the government.  Total cost of all components of fabricated equipment must have a cost of $5,000 or more per item, subject to indirect cost assessment on contract & grants expenditures.;
54240;2000-12-20;Facilities Renovations, Altera;Ordinarily these costs are capitalized.  Costs incurred to change the interior arrangements or other physical characteristics of an existing facility or of installed equip.  See capital project policies for projects > $35,000.;
54241;2001-03-23;Gen Improvemts-captlzed;General Improvements to be capitalized;
54242;2012-12-01;Software prjs-captlzed >$5M;Software projects to be capitalized >$5M;
54243;2015-04-01;Software => $5K <$5M;Software projects to be capitalized => $5K <$5M;
54244;2001-03-23;Infrastructure Assets-captlzed;Infrastructure Assets to be capitalized;
54245;2001-03-23;Intangible Assets-captlzed;Intangible Assets to be capitalized;
54250;2001-07-01;Other Equipment Depreciation;For Financial Services use only;
54251;2017-04-01;Depreciation - Departmental;;
54252;2017-04-01;Contra Depreciation-Department;;
54260;2001-12-01;Equipment-Contra-Capitalized;Elimination of Capitalized CF Equipment Purchases;
55000;1900-01-01;BUDSUM General Supplies;;
55010;1900-01-01;Inorganic Chemicals;Inorganic Chemicals;
55011;1900-01-01;Organic Chemicals;Organic Chemicals;
55012;1900-01-01;Radioactive Chemicals;Radioactive Chemicals;
55013;1900-01-01;Restriction Enzymes;Restriction Enzymes;
55014;1900-01-01;Dry Ice;Dry Ice;
55015;1900-01-01;Lab Glass/Ceramics/Plastics;Lab Glass/Ceramics/Plastics;
55016;1900-01-01;Lab Instruments and Supplies;Lab Instruments & Supplies;
55017;2013-05-01;Lab Animals Purchases;Lab Animals Purchases;
55018;1900-01-01;Fertilizers & Pesticides;Fertilizers & Pesticides;
55020;1900-01-01;Controlled Pharmaceutical Drug;Controlled Pharmaceutical Drugs;
55021;1900-01-01;Other Pharmaceutical Drugs;Other Pharmaceutical Drugs;
55022;1900-01-01;Medical Supplies;Medical Supplies, excluding drugs;
55030;1900-01-01;General Office Supplies;General Office Supplies, excluding paper, photographic and computer supplies, furniture;
55030;2005-05-01;General Office Supplies;;
55031;1900-01-01;Paper General;Paper-excluding forms;
55032;1900-01-01;Paper-Forms;Paper-Forms;
55040;1900-01-01;General Supplies;Supplies & Materials-Other non office, non security, non computer supplies;
55041;1900-01-01;Photographic/Video Supplies;Photographic Supplies;
55042;1900-01-01;Small Tools & Miscellaneous Ha;Small Tools & Miscellaneous Hardware;
55043;1900-01-01;Security Supplies;Electronic keys, metal keys, security cameras;
55044;1900-01-01;Uniforms and Apparel;Uniforms & Apparel. e.g., Police, housing & dining, janitorial, athletics, etc.;
55045;2001-11-07;Course Materials;Books and class handouts;
55046;2003-07-01;Janitorial Supplies;Janitorial Supplies include janitorial cleaning supplies (i.e. cleaning chemicals, glass cleaner, disinfectant, floor wax, floor strippers, etc.) and janitorial consumer supplies ( i.e. toilet paper, hand towels, seat covers, hand soap, chalk, etc.).;
55047;2005-07-01;Entertainment and Other Event;Supplies of food, beverages, and related items accumulated in connection with official entertainment functions and other activities in order to simplify the planning of individual events and to take advantage of favorable pricing on quantity purchases.  These expenses are subject to BUS-79.;
55048;2011-10-01;Genomic Arrays <$75K Per BdgYr;Genomic Arrays <$75K Per Budget Year, should receive full F&A;
55049;2014-02-01;Dining Service Supplies;Dining Service Supplies include china, disposable dishware and other food service supplies;
55050;1900-01-01;Food-Meat & Poultry;Food-Meat & Poultry, for use by housing & dining;
55051;1900-01-01;Food-Dairy;Food-Dairy, for use by housing & dining;
55052;1900-01-01;Food-Produce & Bakery;Food-Produce & Bakery, for use by housing & dining;
55053;1900-01-01;Food-Dry Stores & Beverages;Food-Dry Stores & Beverages, for use by housing & dining;
55054;1900-01-01;Food-Frozen;Food-Frozen, for use by housing & dining;
55056;2005-07-01;On-the-Job Meals;Meals to certain employees during work hours when the employees are required to be at their work stations during a normal meal time.  Categories of employees who might be subject to these circumstances include resident assistants, safety workers, parking attendants, and food service workers.  These expenses are subject to BUS-79.;
55059;1900-01-01;Food-Other;Food-Other, for use by housing & dining;
55060;2013-05-01;Lab Animals Feed;Lab Animals Feed;
55061;2013-05-01;Lab Animals Bedding;Lab Animals Bedding;
55100;1900-01-01;BUDSUM Computing Supplies;;
55101;1900-01-01;Computer Supplies;computer supplies including toner, developer, ribbons, manuals, diskettes, tapes, CDs etc;
55200;2004-09-01;BUDSUM Comp Equip-Non Inventor;;
55201;2004-07-01;Non-inv Equipment-Comp<$200;Non-inventorial Equipment-Computer <$200;
55211;2011-07-02;Equip-Computer=>$200<$1,500;Non-inventorial Equipment-Computer $200<$1,500;
55221;2011-07-02;Equip-Computer =>$1,500 < $5K;Non-inventorial Equipment-Computer =>$1,500 < $5,000;
55300;1900-01-01;BUDSUM Equip-Non Inventorial;;
55301;2004-07-01;Non-inv Fabricated Costs<$200;Non-inventorial Fabricated Costs <$200;
55302;2004-07-01;Non-inv Ofc Furniture<$200;Non-inventorial Furniture <$200;
55303;2004-07-01;Non-inv Sporting Goods/Eq<$200;Non-inventorial sporting goods & equipment <$200;
55304;2004-07-01;Non-inv Special Coll<$200;Non-inventorial Special Collections <$200;
55309;2004-07-01;Non-inv Equip-Oth Non-Com<$200;Non-inventorial Equipment-Other Non-Computer <$200;
55311;2011-07-02;Fabricated Equip=>$200<$1,500;Non-inventorial Fabricated Costs =>$200<$1,500;
55312;2011-07-02;Office Furniture =>$200<$1,500;Non-inventorial Furniture =>$200<$1,500;
55312;2009-05-01;Office Furniture =>$200<$1,500;Non-inventorial Furniture =>$200 <$1,500;
55313;2011-07-02;SportingGoods/Equip=>200<1,500;Non-inventorial Sporting Goods and Equipment =>$200<$1,500;
55314;2011-07-02;Special Coll=>$200<$1,500;Non-inventorial Special Collections =>$200<$1,500;
55319;2011-07-02;Equip-Oth Non-Com=>$200<$1,500;Non-inventorial Equip-Other Non-Computer =>$200<$1,500;
55321;2011-07-02;Fabricated Equip =>$1,500 <$5K;Non-inventorial Fabricated Costs =>$1,500 <$5,000;
55322;2011-07-02;Office Furniture =>$1,500 <$5K;Non-inventorial Furniture  =>$1,500 <$5,000;
55322;2009-05-01;Office Furniture =>$1,500 <$5K;Non-inventorial Furniture => $1,500 <$5,000.;
55323;2011-07-02;Sport Goods/Equip=>$1,500 <$5K;Non-inventorial Sporting Goods and Equipment =>$1,500 <$5,000;
55324;2011-07-02;Special Coll =>$1,500 <$5K;Non-inventorial Special Collection =>$1,500 <$5,000;
55329;2011-07-02;Equip-Other => $1,500 < $5K;Equip-Other => $1,500 < $5,000;
55399;2004-09-01;Non-inventorial Equipment- Oth;Non capitalized Other Equipment <$1,500 or with life < one year;
56000;2017-04-01;BUDSUM Comp Serv & Software;;
56010;2001-11-07;Computer Hardware Maintenance;Computer Hardware Maintenance & Repairs from outside vendors;
56011;2014-06-01;Recharge - IT/Voice/Data Svcs;Recharge - IT/Voice/Data Services, including system development, hardware & other maintenance and repairs.  For recharge use only;
56011;2018-07-01;Recharge-IT/Voice/Data Svcs;Recharge-IT/Voice/Data Svcs - for Foundation Use;
56012;2013-06-01;Cmptng/DP Svcs-Nonrecharge;Computing & Data Processing Services from outside vendors.;
56013;2013-06-01;Tape Storage Services;Tape Storage Services from outside vendors;
56020;1900-01-01;Software Licenses, Purchase;Software Licenses, Purchase;
56021;1900-01-01;Software Licenses, Maintenance;Software Licenses, Maintenance;
56022;2004-07-01;Non-inv Software<$200;Purchased software <$200;
56023;2011-07-02;Software=>$200<$1,500;Software Purchases unit value =>$200<$1,500;
56024;2011-07-02;Software => $1,500 < $5K;Software Purchases unit value => $1,500 < $5,000;
56030;2014-07-01;Depreciation-Software >5M;Depreciation-Software > 5M-Campus;
56031;2014-07-01;Depreciation-Software < 5M;Depreciation-Software < 5M-Campus;
56100;1900-01-01;BUDSUM Communications;;
56110;1900-01-01;Mailing Services/Postage;Mailing Services & Postage including recharge;
56110;2005-05-01;Mailing Services/Postage;;
56111;1900-01-01;Express Delivery Services;Federal Express, UPS, etc.;
56111;2005-05-01;Express Delivery Services;;
56120;1900-01-01;Network Installation;Network installation, Cory Hall for EECS use only;
56121;1900-01-01;Network Utilization;Network Fees, for CNS use only;
56130;1900-01-01;Telephone Services;Telephone & fax, includes recharge;
56130;2005-05-01;Telephone Services;;
56190;1900-01-01;Misc Communication Svcs;Miscellaneous Communication Services;
56200;1900-01-01;BUDSUM Maint Contract & Serv;;
56210;1900-01-01;Building Maintenance;Building Maintenance for Physical Resources recharge use only;
56220;1900-01-01;Vehicle Repair;Vehicle Repair;
56230;1900-01-01;Equipment Repair;Equipment Repair;
56240;2001-11-07;Non-inven Cap Project Exp;Account for non-inventorial/non-capitalizable capital project exp (in Unexpended Plant funds).;
56290;2001-11-07;Other Repairs/Maintenance;Other Repairs non building, vehicle or equipment and Alterations & Maintenance not capitalized in a/c 54240;
56300;2003-06-01;BUDSUM Rents & Utilities;;
56310;2014-06-01;Recharge-Facility Rental & Svc;Rental of Space/Facilities On-campus - recharge only;
56311;2001-11-07;Conf/Event Facil Rent-Off-Camp;Conference & Event Facility Rental - Off-campus including conferences, special events & workshops;
56312;1900-01-01;Non-Conf/Facil Rent-Off-Campus;Non conference facility rental off site.  Cost of renting and maintaining off-campus space as a performance site.  Does not apply to room rental for events, workshop rentals, cylinder rentals or hotel room rentals.;
56312;2009-07-01;Non-Conf/Facility Rental;;
56313;2007-11-01;Internal Rent-Fed Unallowable;Rent imposed by central campus on campus departments or programs for space acquired through the campus’ Real Estate Initiatives (not to be used in conjunction with federal funds).  This account is established per request from Helen Levay / Carol Sypher at Facilities Services.;
56320;1900-01-01;Rental of Computer Equipment;Rental of Computer Equipment not a capital lease;
56330;1900-01-01;Rental of Equipment - Other;Rental of Other Equipment including photocopy equipment, cylinders, machinery, etc;
56330;2009-07-01;Rental of Equipment;;
56331;1900-01-01;Rental of Equip - Recharge;Rental of Equipment - Recharge;
56340;1900-01-01;Electricity;Electricity;
56341;1900-01-01;Water & Sewer;Water & Sewer;
56342;1900-01-01;Natural Gas;Natural Gas;
56349;1900-01-01;Other Utility Services;;
56350;2001-12-01;Depre-Buildings & Structures;Depreciation-Buildings & Structures-Campus;
56351;2001-12-01;Depre-General Improvement;Depreciation-General Improvement-Campus;
56352;2001-12-01;Depreciation-Infrastructure;Depreciation-Infrastructure Assets-Campus;
56353;2017-10-01;Depre-Bldg & Structures-SCA;Depre-Bldg & Structures-SCA;
56354;2017-10-01;Depre-Gen Improv-SCA;Depreciation-General Improvments - Service Concession Arrangements. Due to GASB 60 - Accounting and Financial Reporting for SCA.;
56398;2007-12-01;Contra Rent & Utilities;Contra Rent & Utilities is for credit entries when internal rent/utility is charged to campus departments or programs and the debit entries are recorded in account 56313-Internal Rent-Fed Unallowable.  It is expected that the balances in account 56398 and account 56313 net to zero.;
56399;1900-01-01;Other Utility Services;;
56400;1900-01-01;BUDSUM Publications & Media;;
56410;1900-01-01;Printing;Printing of publications, stationery, etc.;
56411;1900-01-01;Photocopy;Reproduction & Photocopy Charges does not include central duplicating recharge;
56413;2014-06-01;Recharge-Print/Copy/Publicatio;Recharge-Print/Copy/Publication services;
56420;1900-01-01;Library Materials;Non-inventorial Library Materials;
56421;2014-06-01;Recharge-Book Binding Services;Recharge-Book Binding Services;
56422;2000-07-06;Jrnls/Subscriptns: Fed Chgbl;Cost relating to business, technical & professional journals & subscriptions (see a/c 56423 for specific "business" items that are not allowed);
56423;2000-07-06;Jrnls/Subscrptns: Fed Unchgbl;Cost relating to non technical & non business related expenses.  Specifically included in this category are country club, civic orgs, social orgs, and community orgs, journals & subscriptions;
56430;1900-01-01;Multimedia Service;Multimedia Service including educational TV/AV Service;
56440;2001-12-01;Depre-Library Mtls & Collect;Depreciation-Library Materials & Library Collections-Campus;
56500;1900-01-01;BUDSUM Transportation;;
56510;1900-01-01;Freight;Freight - Transportation of Goods etc.;
56520;1900-01-01;Parking;University parking fees excludes parking incurred during travel;
56530;2013-06-01;Transportation;Includes charter service for student field trips.;
56600;2017-04-01;BUDSUM Other Serv-Non Computer;;
56610;2000-07-06;Advertising: Fed Chargeable;Central & departmental advertising for personnel recruitment, procurement of goods or services, disposal of scrap or surplus materials.  Advertising for purposes necessary to meet requirements of a sponsored agreement;
56611;2000-07-06;Advertising - Fed Unchargeable;All other central & departmental advertising costs other than items defined in account 56610. Includes promotional items and memorabilia, brochures, t-shirts, etc.  These costs are not allowable for federal cost recovery.;
56620;2013-06-01;Sample Analysis: Chemical;Sample Analysis: Chemical;
56621;2013-06-01;Sample Analysis: Radioactive;Sample Analysis: Radioactive;
56622;2013-06-01;Hazardous Waste Trsfr:Chemical;Hazardous Waste Transfer/Disposal: Chemical;
56623;2013-06-01;Hazardous Waste Trsfr:Biohazar;Hazardous Waste Transfer/Disposal: Biohazard;
56624;2013-06-01;Hazardous Waste Trsfr:Radioact;Hazardous Waste Transfer/Disposal: Radioactive;
56625;2013-06-01;Hazardous Waste Labor: Chemica;Hazardous Waste Labor: Chemical;
56626;2013-06-01;Hazardous Waste Labor: Biohaza;Hazardous Waste Labor: Biohazard;
56627;2013-06-01;Hazardous Waste Labor: Radioac;Hazardous Waste Labor: Radioactive;
56629;2013-06-01;Other Chemical Waste Treatment;Other Chemical Waste Treatment & Disposal;
56630;2013-06-01;Microfiche Services;Microfiche Services;
56631;2013-06-01;Laundry;Laundry services;
56632;2013-06-01;Medical Services;Medical Services;
56633;2013-06-01;Police/Security Services;Police/Security Services;
56634;2017-04-01;OP Common Fund Assessment;Assessment from Office of the President to auxiliaries for general administrative support.  "Common Fund" refers to the fact that OP credits this "revenue" to a single fund, M-69400.  The rate is .20%;
56635;2017-04-01;Management Fee Assessment;Management fee charged to California Energy Commission awards to support the administration of these awards at California Institute of Energy & Environment at UCB.  This account should be used by Extramural Funds Accounting only.  The assessed fees are not subject to overhead assessment.;
56636;2013-06-01;Property Mgmt Service Fees;Fees for property management services provided by external agencies for Regent-owned property;
56637;2017-04-01;CSS Assessment;Campus Shared Services (CSS) Assessment on Current funds, excluding C&G funds, recharge funds, and research gift funds. The debits to campus departments and the credits to a central Department ID should net zero at campus level.;
56638;2014-02-01;Cleaning Services;Cleaning Services is for cleaning services provided by third party vendors;
56639;2017-06-02;Miscellaneous Services;Miscellaneous Services , including Admin services recharge expenses;
56639;2005-05-01;Miscellaneous Services;;
56640;2014-06-01;Recharge - Debit Transactions;Recharge - Debit Transactions should be used for debt transactions from recharge activities for internal services.  The credit side of recharge activity is typically recorded in account 59000 (OC 3900).  Corp Accounting (UCOP) required that the debit charges for internal services that used to be coded to OC 7200 should be changed to OC 3905 (Michael Riley's email dated 02/03/2012).;
56700;2017-04-01;BUDSUM Non-Employee Payments;;
56710;2013-06-01;Payments to Patients or Human;Payments to Patients or Human Subjects only for those subject to human subject protocols;
56711;2013-06-01;Participant Support-Other;Participant Support-other Registration fees for meetings, conferences, symposia, or training projects.  Payable only to non-UC employees or students.  Participants are not subject to human subject protocols. Can include payments made to third parties on behalf of the non UC employee /non UC student participant;
56712;2013-06-01;Participant Support-Stipends;Participant Support-Stipends - includes per diem and subsistence allowances paid to non UC employees. These can include payments made through an intermediary  third party who in turn makes the stipend payment to the non UC employee;
56713;2013-06-01;Participant Support-Materials;Participant Support-Materials;
56714;2013-06-01;Participant Sppt-Travel NonAir;Participant Support-Travel Non-airfare;
56715;2016-01-01;Participant Sppt-TravelAirfare;Participant Support-Travel Airfare;
56720;2013-06-01;Consultant Fees;Third party consultant fees, does not include on amounts paid through the payroll;
56720;2016-07-01;Consultant Fees;Consultant Fees;
56721;2013-06-01;Non-Stdt/Vstng Schlr Stipend;Non-Student or Visiting Scholar Stipends  - does not include post-docs, these should all be paid through payroll;
56722;2013-06-01;Sport's Officials Fees;Sports Officials Fees;
56723;2016-01-01;Student Accomodations;Housing rental for students;
56724;1900-01-01;Temporary Labor;Temporary labor costs - non payroll;
56724;2011-02-01;Temporary Labor;;
56725;1900-01-01;Deceased Empl Dpdnt Costs;Payments to Dependent of Deceased Employee;
56726;1900-01-01;Honoraria;Honoraria - Other than University employees;
56727;2013-06-01;Off-Campus Work Study Reimburs;Off-Campus Work Study Reimbursement Costs  -- Established for use by the Financial Aid Office for reimbursement to off-campus employers of Work Study students.  (Costs are reported as Work Study wages on FISAP.);
56728;2013-06-01;Counseling Fees;Fees paid to outside counselors;
56729;2016-05-01;Supplier-Provided Services;Supplier-Provided Services is used for purchased services from outside (non-UC) entities if there is no more specific existing expense account available.;
56729;2017-11-01;Supplier-Provided Services;Supplier-Provided Services;
56731;2017-04-01;Post Doc Other Medical Reimbur;Post Doc Other Medical Reimbursement -- For reimbursement to non-employee post docs of allowable medical insurance costs from fund source.  Set up at the request of EFA.  Not eligible for overhead.;
57000;2017-04-01;BUDSUM Conf-Mtgs-Traing-Events;;
57001;2013-06-01;Employee Development Training;Employee Development Training;
57002;2016-01-01;Meals Provided to Students;Meals or light refreshments to students in support of the University's educational programs, such as a)  an athletic team, including training-table meals, game-related meals, and occasional meals provided in accordance with the rules of the NCAA; b) the recruitment of student athletes; c) a class, study hall, or other academic-based activity; d) student orientation programs, commencement exercises, and similar activities; and e) a student government meeting, association meeting or other student meeting.  These expenses are subject to BUS-79.;
57003;2004-07-01;Conference/Event Registration;Conference & Event Registration Fees;
57003;2005-05-01;Conference/Event Registration\;;
57004;2005-07-01;Business Meeting -Technical;Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences held primarily for the dissemination of technical information, e.g. research project related or academic dissemination of information. These expenses are subject to BUS-79.;
57004;2005-05-01;Food & Bev-Bus Tech Meet/Conf;;
57005;2005-07-01;Business Meeting-Non-Technical;Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences held primarily for non-technical purposes (not research project related or academic dissemination of information).  This account cannot be used with federal funds subject to Federal A-21 regulations governing contracts and grants.  These expenses are subject to BUS-79.;
57005;2005-05-01;Food & Bev-Conf/Meet Non-Tech;;
57006;2005-07-01;Social Activities & Entertainm;Expenditures for meals or light refreshments and related services for a) prospective donors, employees, b) Visitors, guests and volunteers and c) Spouse/partner of a University guest or University host.  Such activities must support an underlying University business purpose such as promoting goodwill, donor cultivation, etc.;
57006;2005-05-01;Other Activities/Entertainment;;
57007;2005-07-01;Employee Morale-Building Activ;Meals or light refreshments for official employee morale-building activities.  Examples of such occasions include a gathering to honor a departing employee who is retiring or who is separating from University employment after at least 5 years of service, employee recognition receptions, annual faculty/staff picnics, and holiday gatherings.  These expenses are subject to BUS-79.;
57210;1900-01-01;BUDSUM Travel Domestic;;
57211;1900-01-01;In-State Travel - Air Fare;In-State Travel-Airfare;
57211;2005-05-01;In State Travel-Air Fare;;
57212;2004-07-01;Out-of-State Travel - Air Fare;Out-of-State Travel-Airfare;
57212;2005-05-01;Out-Of-State Travel-Air Fare;;
57213;2001-11-07;In-State Travel - Non Air Fare;In-State Travel-Except Airfare;
57213;2005-05-01;In-State Travel-Non-Air Fare;;
57214;2004-07-01;Out-of-State Travel - Non-Air;Out-of-State Travel-Except Airfare;
57214;2005-05-01;Out-Of-State Travel-Non-Air Fa;;
57215;1900-01-01;Domestic Travel Fees;Travel fees.  For use by Travel dept. only;
57215;2005-05-01;Domestic Travel Fees;;
57216;2004-07-01;Out-of-State Travel Exception;Out-of-state (domestic) travel amounts which are exempt from substantiation requirements, i.e., receipts which are typically required for travel costs. These may or may not be reportable on a 1099 to the recipient depending on the total amount for the calendar year.  This account should not be used unless authorized by the Travel Department.;
57216;2005-05-01;Out-Of-State Travel Exception;;
57220;2004-09-01;BUDSUM Travel Foreign;;
57221;2004-07-01;Foreign Travel - Air Fare;Foreign Travel-Airfare;
57221;2005-05-01;Foreign Travel-Air Fare;;
57222;2004-07-01;Foreign Travel - Non-Air Fare;Foreign Travel - Except Airfare;
57222;2005-05-01;Foreign Travel-Non-Air Fare;;
57223;2004-07-01;Foreign Travel Fees;Travel fees. For use by Travel Dept. only;
57223;2005-05-01;Foreign Travel Fees;;
57230;2001-11-07;BUDSUM Travel Other;;
57231;1900-01-01;Travel Fees;;
57232;1900-01-01;Moving Costs;Removal Expense and Moving Exp Reimbursement;
57233;2005-07-01;Travel - Entertainment-Related;Travel - Entertainment-Related, University employees on business travel.  Hospitality expenses claimed in accordance with the procedures specified in BUS-79.  Such expenses should be itemized and submitted with the Travel Expense Voucher.;
57238;2011-12-01;Travel DB Amex Clearing;Travel DB Amex Clearing;
57239;2019-11-02;Travel DB US Bank Clearing;Travel Direct Bill US Bank Clearing account is used to capture transactions from the new travel system that fail BFS edit and/or fail match between the travel system and US Bank.  this account should only be used by central Travel/Disbursements.;
57300;2017-04-01;BUDSUM Miscellaneous Expenses;;
57301;2001-07-01;Write-off of Notes as Uncollec;;
57302;2001-07-01;Loans assigned to Fed Govt;;
57303;2001-07-01;Collectn/Litigation Exp-Loans;Collection/Litigation Expense-Loans;
57304;2001-07-01;Canc of N/R due to Death;;
57305;2001-07-01;Reserve for Bad Debts-Loans;;
57306;2001-07-01;Federal Loans Disbursed;;
57307;2001-07-01;Admin Expense-Loans;;
57310;2003-01-01;General & Empl Liability Insur;FOR CENTRAL USE ONLY - General and Employment Practice Insurance Expense;
57311;2001-11-07;Student Health Insurance;Medical Services;
57312;1900-01-01;Other Insurance;Other insurance not covered specific accounts;
57312;2005-05-01;Other Insurance;;
57313;2002-06-01;Medical Malpractice Insurance;To record charges received from OP via financial control;
57314;2003-01-01;Auto Liability Insurance Exp;FOR CENTRAL USE ONLY - Auto liability insurance expense recharged from Fleet Services;
57315;2011-07-01;GSHIP-Self Insurance;Self Insurance-GSHIP is a UC system-wide student health insurance plan for graduate students.  Berkeley campus participates in the plan starting fiscal year 2011-12.;
57316;2011-07-01;USHIP-Self Insurance;USHIP - Self Insurance, a system-wide Student Health Insurance Plan for undergraduate students.  (Note: the system-wide Student Health Insurance Plan is expanded to include undergraduate student population in fall '11.);
57317;2013-08-01;Contra-GSHIP Reimb for Service;Contra-GSHIP Reimb for Service;
57318;2013-08-01;Contra-USHIP Reimb for Service;Contra-USHIP Reimb for Service;
57320;2016-06-01;Cap Lease Int-Computers;Capital Lease Interest-Computers;
57321;2016-06-01;Cap Lease Int-Other Equipment;Capital Lease Interest-Other Equipment;
57322;2017-04-01;Interest on Installment Purcha;Installment Purchase Contract Interest;
57323;2016-01-01;Bank Card Fees/Discounts;Bank fees including $6.00 cash advance transaction fee incurred by traveler for University Business.  Diners Clud transaction fees;
57323;2005-05-01;Exp-Bank Fees;;
57324;2016-06-01;Gain/Loss on Foreign Currency;Gain or loss on foreign currency exchange, recorded in account 57359-Miscellaneous Expenditures prior to FY 2008-09;
57325;2012-06-01;Other-Pmt of Interest on Bond;Other-Payment of Interest on Bond is for Retirement of Indebtedness funds only, mapped to UCOP TC 2275.;
57326;2011-06-01;Aux Enter-Pymt of Int on Bonds;Retirement of Indebtedness-Auxiliary Enterprises-Payment of Interest on Bonds, mapped to UCOP TC 2215.
Note: the account description is in accordance with UCOP's description of TC 2215; however, UCOP's entry for FY 2010-11 that required campus to respond with TC 2215 included non-Auxiliary activities.  GA-PA is to communicate with UCOP to pursue a modification to the definition or the use of TC 2215.;
57327;2011-06-01;Amor Defer Fin Cost-Rev Bonds;Amortization of Deferred Financing Cost-Revenue Bonds (UCOP TC 2261);
57328;2011-06-01;Payment of Interest to OP;Payment of Interest to OP (UCOP TC 2295) is established as an expense account to replace account 34121, as UCOP remapped TC 2295 from "transfers" to "nonoperating expenses-interest expense" in UCOP's mapping of codes for SRECNA, effective FY 2010-11.;
57329;2016-06-01;Other Interest;Other interest charges.;
57330;1900-01-01;Fines & Penalties;Fines, penalties, interest, disallowances, settlements or legal judgements against the University resulting from violations of federal, state, local, or foreign laws and regulations.;
57331;2016-01-01;Damage/Grievance Awds/Sttlmts;Damage and grievance Awards and Settlements;
57332;1900-01-01;Cost of Other Legal Proceeding;Cost of defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringement.;
57332;2005-05-01;Cost Of Other Legal Proceeding;;
57333;2011-08-01;UCOP Systemwide Assessment Chg;UCOP system-wide assessment charges are collected monthly through recharges of expenses to campus, beginning FY 2011-12.  The assessment will include amounts that support systemwide programs located at the Office of the President and at the campus.  The campus will permanently budget funding for these systemwide programs located at the campus in fund 69085 locally.  The charges may be transferred or recharged on campus (excluding contracts and grants).;
57333;2005-05-01;Exp-Outside Serv-Legal(Fdn);;
57334;2012-09-01;Greenhouse Gas Cap-and-Trade;Greenhouse Gas Cap-and-Trade expenses (other operating expenses) has been established for recording of those expenses and to map with UCOP's new OC 7190 (email from Doris Wildeman to GA Director on 09/07/2012).;
57335;2016-01-01;Govt Regulatory Fees;Govt Regulatory Fees;
57335;2016-07-01;Govt Regulatory Fees;Govt Regulatory Fees;
57340;2016-01-01;Medical Coverage Reimbursement;Medical Coverage Reimbursement;
57341;2001-12-01;Depreciation-Intangibles;Depreciation-Intangible Assets-Campus;
57342;2001-12-01;Misc Exp-Contra-Capitalized;Elimination of Capitalized Other CF Expenditures;
57346;2002-06-01;Bad Debt Expense-State Govt;;
57347;2002-06-01;Bad Debt Expense-Federal Govt;;
57348;2002-06-01;Bad Debt Expense-Auxiliary Ent;;
57349;2002-06-01;Bad Debt Expense-Educ Activ;;
57350;2016-05-01;Non-student Appreciation/Award;Non-student Appreciation and Recognition Awards, does not include service awards.;
57351;2005-07-01;Donations & Contributions;Cash donation as part of the meal or registration fee to a nonprofit community or charitable fundraising event.  University does not permit contributions in connection with any event sponsored by an organization associated either directly or indirectly with a political party, campaign, candidate, or group engaged in an attempt to influence legislation, elections, referenda, or similar activities.  These expenses are subject to BUS-79.;
57352;2000-07-06;Memberships:Fed Chrgbl;Cost of the institution's membership in business, technical, and professional organizations and cost of subscriptions to periodicals issued by these organizations which result in membership of the organization;
57353;2000-07-06;Memberships:  Federally Unchrg;Cost of membership in any civic or community organizations, county club, social or dining club or organization and the cost of periodicals issued by these organizations which result in membership of the organization;
57354;2016-01-01;Tournament Registration/Entry;Tournament Registration/Entry Fees;
57355;1900-01-01;Royalties;Payments to inventors for royalties on patents;
57356;2002-06-01;Bad Debt Expenditures-Other;Bad Debt Expenditures - for central accounting use only;
57357;1900-01-01;Revenue-Sharing Expenditures;Revenue-Sharing Expenditures - for use by central accounting only;
57358;2016-01-01;Fund Raising Contra Expense;Fund Raising Contra Expense - for certain fund raising-related receipts as contra expenditures only;
57359;2017-04-01;Miscellaneous Expenditures;Miscellaneous Expenditures - not included in other expenditure categories;
57359;2005-05-01;Miscellaneous Expenditures;;
57360;2017-04-01;Agency Fund Cash Receipts;Agency Fund Cash Receipts - used for cash receipts provided by non-UC entities to the university as an advance payment for establishing an agency account or as a reimbursement for agency account activities;
57361;2017-04-01;Agency AFC Charges;Agency fund Administrative Full Costing charges;
57365;2017-04-01;Indirect Cost-NonCG Funds;Indirect Cost-NonCG Funds is used for assessment of Indirect Cost on non-CG funds.;
57366;2016-07-01;UC Path Assessment fee;UC Path Assessment fee ( s/b linked with fund 69080);
57369;2006-06-01;Agency Contra Expense;Agency Contra Expense - for use by central accounting;
57370;2013-06-01;Cost of Goods Sold;Cost of items such as computer hardware/software/supplies or any other item purchased for resale to third-parties, i.e., students, faculty, staff or other non-campus customers, or campus departments.;
57371;2016-01-01;On-Site Game Exp (Guarantees;On-Site Game Expense (guarantees paid out to other institutions) to be used by Intercollegiate Athletics, formerly recorded as contra-revenue in account 47150-Sls/Svcs of Aux Enter Contra.;
57372;2016-01-01;BPI Rebates - Contra Expense;The Berkeley Procurement Initiative (BPI) Rebates - Contra Expense;
57373;2017-04-01;Work-Study Admin Assessment;Work-Study Administrative Assessment is to be used by the campus Financial Aid and Scholarship Office to charge a percent of on-campus workstudy wages to employers.  This account should be used for both the debit and credit side of the entry, so it should net zero by account at campus level.;
57375;2014-04-01;Unrstr Gifts to Other Instit;Unrestricted gifts transferred  to other third-party institutions, i.e., not another UC campus.;
57376;2005-11-01;Post Doc Stipend with Overhead;Post Doc Stipend with Overhead;
57377;2005-11-01;Post Doc Stipend Exempt of OH;Post Doc Stipend Exempt of Overhead;
57378;2007-09-01;Pymt of Int-Tax Exempt CP;Payment of Interest-Tax Exempt Commercial Paper (TC 2273);
57379;2007-09-01;Pymt of Int-Taxable CP;Payment of Interest-Taxable Commercial Paper (TC 2274);
57380;2001-10-06;Pymt of Int Cap Lease Aux/SE;;
57381;2001-10-06;Pymt of Int Bank Loans Other;;
57382;2001-10-06;Pymt of Int Cap Lease Other;;
57383;2001-10-06;Pymt of Int State Cap Lease Ot;;
57384;2001-10-06;Pymt of Int St Enrgy Eff Bonds;;
57385;2006-04-01;Contra Interest Exp-SPWB Cap L;Contra interest expense - SPWB capital leases (payment of capital interest);
57386;2001-10-06;Debt Extinguishment Cost;;
57387;2001-12-01;Interest Exp-Contra-Capitalizd;Contra Interest Expense (Payment of Capitalized Interest);
57388;2003-06-01;Amortization of Deferred Costs;Amortization of Deferred Costs of Issuance (TC2263);
57389;2004-06-01;Amort of Premium-Revenue Bond;Amortization of Premium-Revenue Bond;
57390;2017-04-01;Fiscal Close Clearing;Fiscal Close Clearing - for use by Central accounting;
57399;2017-04-01;Expenditure Clearing Other;Expenditure Clearing Other - for use by central accounting;
57400;1900-01-01;BUDSUM Pymts Students/Stud Aid;;
57410;1900-01-01;U/G Scholarships-Stipends;Awards administered by the Financial Aid office as payments to undergraduate students. Awards are made on the basis of academic excellence, exceptional promise and/or financial need;
57411;1900-01-01;U/G Grants-in-Aid-Stipends;Awards administered by the Financial Aid Office as payments to undergraduates.  Awards are based primarily on financial need rather than scholastic requirement.;
57412;1900-01-01;U/G Misc Payments-Stipends;Awards administered by a department as payments to undergraduates.;
57413;1900-01-01;Grad Fellowships-Stipends;Fellowships include grants-in-aid & trainee stipends to graduate students.  Awards administered by the Graduate Division as payments to graduate students as a mark of honor, based primarily on scholarship & promise of o/s academic or prof. contribution;
57414;1900-01-01;Grad Grants-in-Aid-Stipends;Awards administered by the Graduate Division or the Financial Aid Office as payments to graduate students.  Awards are based primarily on financial need rather than scholastic requirement;
57415;1900-01-01;Grad Misc Payments-Stipends;Awards administered by a department as payments to graduate students;
57420;1900-01-01;U/G Scholarships-Tuition/Fees;Awards administered by Financial Aid & restricted to the payments of tuition/fees for undergraduate students.  Awards are made on the basis of academic excellence, exceptional promise, and/or financial need;
57421;1900-01-01;U/G Grants-Tuition/Fees;Awards administered by the Financial Aid Office and restricted to the payment of tuition/fees for undergraduate students.  Awards are based primarily on financial need rather than scholastic requirement;
57422;1900-01-01;U/G Misc Payments-Tuition/Fees;Awards administered by a department and restricted to payment of tuition/fees for under-graduate students;
57423;1900-01-01;Grad Fellowships-Tuition/Fees;Awards administered by Graduate Division and restricted to the payments of tuition/fees for graduate students.  Awards are made on the basis of academic excellence, exceptional promise, and/or financial need.;
57424;1900-01-01;Grad Grants-in-Aid-Tuition/Fee;Awards administered by the Graduate Division or Financial Aid Office and restricted to the payment of tuition/fees for graduate students.  Awards are based primarily on financial need rather than scholastic requirement.;
57425;1900-01-01;Grad Misc Payment-Tuition/Fees;Awards administered by a department and restricted to payment of tuition/fees for graduate students.;
57430;1900-01-01;Grad Fellowships-Travel;Awards for payment of travel for graduate students as mark of honor, based primarily on scholarship and promise of outstanding academic or professional contribution.;
57431;1900-01-01;Grad Grants-in-Aid-Travel;Awards for payment of travel for graduate students, based primarily upon need rather than scholastic requirement;
57440;1900-01-01;U/G Scholarships-General;Awards administered by the Financial Aid Office for undergraduate students on the basis of academic excellence, exceptional promise, and/or financial need.;
57441;1900-01-01;U/G Grants-General;Awards administered by the Financial Aid Office for undergraduate students.  Awards are based primarily on financial need rather than scholastic requirement.;
57442;1900-01-01;U/G Misc Payments-General;Awards administered by departments for undergraduate students.;
57443;1900-01-01;Grad Fellowships-General;Awards administered by the Graduate Division for graduate students as mark of honor, based primarily on scholarship and promise of outstanding academic or professional contribution.;
57444;1900-01-01;Grad Grants-in-Aid-General;Awards administered by the Graduate Division or the Financial Aid Office for graduate students.  Awards are based primarily on need rather than scholastic requirement.;
57445;1900-01-01;Grad Misc Payments-General;Awards administered by departments for graduate students.;
57450;2016-05-01;Student Appreciation/Awards;Also see account 57350 Non-student Appreciation/Awards;
57455;2016-01-01;Research Training Awards;Student research training awards (classified as Instruction function/program code 40).  Includes sponsored research activities "involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities...." (OMB Circular A021), travel research/research abroad, and Research Experience for Undergraduates.;
57456;2017-04-01;Pymts to Indiv on Filing Fee;Payments to Individuals on Filing Fee Status.  Graduate "students" on filing fee status are not registered and enrolled and, therefore, are not students.  Payments or awards to them are therefore not student financial aid.  (Additinal note:  These former students have completed all requirements for the degree except for filing the master's thesis or doctoral dissertation or taking the final comprehensive examination for the master's degree or the Final Examination for the doctorate.);
57490;2003-06-01;Scholarship Allowance Contra;Scholarship Allowance Contra Expense (Credit) -- contra-expense account associated with the reclassification of student financial aid for tuition and fees that is classified as a contra-revenue pursuant to OP's IRM 151;
57510;2005-04-01;Impr Orig Cost-Real Estate;Impairment of Capital Assets-Orig Cost - Real Estate;
57511;2005-04-01;Impr Orig Cost-Bldg & Struct;Impairment of Capital Assets-Orig Cost - Buillding & Structure;
57512;2005-04-01;Impr Orig Cost-Fixed Equip;Impairment of Capital Assets-Orig Cost - Fixed Equipment;
57513;2005-04-01;Impr Orig Cost-Gen Imprvmts;Impairment of Capital Assets-Orig Cost - General Imprvmts;
57514;2005-04-01;Impr Orig Cost-Software >10M;Impairment of Capital Assets-Orig Cost - Software > 10M;
57515;2005-04-01;Impr Orig Cost-Software< 10M;Impairment of Capital Assets-Orig Cost - Software < 10M;
57516;2005-04-01;Impr Orig Cost Equipment;Impairment of Capital Assets-Orig Cost - Equipment;
57517;2005-04-01;Impr Orig Cost-Intangible Asse;Impairment of Capital Assets-Orig Cost - Intangible Assets;
57518;2005-04-01;Impr Orig Cost-Infrastructure;Impairment of Capital Assets-Orig Cost - Infrastructure Assets;
57519;2005-04-01;Impr Orig Cst-Spc Cllct-ExcLib;Impairment of Capital Assets-Orig Cost - Special Collection - Excluding Library;
57520;2008-08-01;Impr Orig Cst-Lib Mtrls & Cllc;Impairment of Capital Assets-Original Cost-Library Materials & Collections-Campus;
57521;2009-04-01;Impr Orig Cst-Lib Rare Books;Impairment of Capital Assets-Original Cost-Library Rare Books & Rare Book Collections; TC 2467;
57530;2005-04-01;Impr Accum Depn- Bldg & Struct;Impairment of Capital Assets-Accumulated Depreciation - Building & Structure;
57531;2005-04-01;Impr Accum Depn-Gen Imprvmts;Impairment of Capital Assets-Accumulated Depreciation - General Improvements;
57532;2005-04-01;Impr Accum Depn-Software >10M;Impairment of Capital Assets-Accumulated Depreciation - Software >10M;
57533;2005-04-01;Impr Accum Depn-Software <10M;Impairment of Capital Assets-Accumulated Depreciation - Software <10M;
57534;2005-04-01;Impr Accum Depn - Equipment;Impairment of Capital Assets-Accumulated Depreciation - Equipment;
57535;2005-04-01;Impr Accum Depn-Intngbl Assets;Impairment of Capital Assets-Accumulated Depreciation - Intangible Assets;
57536;2005-04-01;Impr Accum Depn-Infrastructure;Impairment of Capital Assets-Accumulated Depreciation - Infrastructure Assets;
57550;2005-04-01;Opr Imp Loss to Sp/Ex Imp Loss;Operating Impairment Loss to Special or Extraordinary Impairment Loss;
57560;2005-04-01;Other Losses, Non-capital Asst;Other losses, other than capital assets;
57561;2005-04-01;Insur Recov, CY Non-cap Assets;Insurance recoveries, current year other than capital assets;
57570;2009-03-01;Pollution Remediation Cost;Pollution Remediation Cost (GASB 49, Object 7170);
57571;2009-03-01;Pollution Remedi Rcvry-CY Cost;Pollution Remediation Cost Recovery-Current Year Cost (GASB 49, Object 7175);
57580;2009-03-01;Special Pollution Remedi Cost;Special Pollution Remediation Cost (GASB 49, Object 7181, to be activated when the account is needed);
57581;2009-03-01;Extraord Pollution Remedi Cost;Extraordinary Pollution Remediation Cost (GASB 49, Object 7182, to be activated when the account is needed);
57582;2009-03-01;Spcl Pollution Reme Rcvry-CY C;Special Pollution Remediation Recovery-Current Year Cost (GASB 49, Object 7183, to be activated when the account is needed);
57583;2009-03-01;Extra Pollution Reme Rcvry-CYC;Extraordinary Pollution Remediation Recovery-Current Year Cost (GASB 49, Object 7184, to be activated when the account is needed);
57710;2017-04-01;Clear Deficits-Rchg, Oth Curre;Year End Expenditure Clearing for Year End Deficit Clearing Processing
Active only during Deficit Clearing Process.  This account is used for Recharge and Other Current Funds.  It is not used for C&G funds.;
57720;2020-08-01;Deficit Clearing - C & G;Deficit Policy Clearing Account - Contract & Grants; For Monthly deficit clearing on Closed C&G Funds; and Year-end clearing on Open C&G Funds in deficit without Waivers/Business Plans in place.;
57780;2010-06-01;Nonoper Misc. Deductions-SPWB;Nonoperating Miscellaneous Deductions–SPWB, such as underwriter’s discount for the bonds issued (responding to OP TC 2993).;
57781;2014-05-01;Pymt of Int 1-Tm Pmt St Cap Le;Payment of Interest Other-One Time Payment - State Cap Leases;
57800;2017-04-01;BUDSUM C&G Sub Awards;;
57810;1900-01-01;Cum Exp>$25k per Subaward;Cumulative expenditures >$25k on Subawards with parties outside the University (incl LBL & LLL);
57811;2009-04-01;Cum Exp<$25k Per Subaward;Cumulative Expenditures = or <$25k on Subawards with parties outside the University (incl LBL & LLL)
7270 = First $25K of subaward, so that in conjunction with obj code 7300 for subawards, one can calculate the full population of expense. Note that the first $25K is subject to application of F&A costs, while the amount above $25K is not.;
57819;2011-10-01;Genomic Arrays >$75K Per BdgYr;Genomic Arrays >$75K Per Budget Year, should be excluded from F&A cost;
57820;2017-04-01;C&G Intercampus Exp-UCSF;C&G Intercampus Exp-UCSF;
57821;2017-04-01;C&G Intercampus Cont-Exp-UCSF;C&G Intercampus Contra-Exp-UCSF;
57830;2017-04-01;C&G Intercampus Exp-UCD;C&G Intercampus Exp-UCD;
57831;2017-04-01;C&G Intercampus Cont-Exp UCD;C&G Intercampus Contra-Exp-UCD;
57840;2017-04-01;C&G Intercampus Exp-UCLA;C&G Intercampus Exp-UCLA;
57841;2017-04-01;C&G Intercampus Cont-Exp-UCLA;C&G Intercampus Contra-Exp-UCLA;
57850;2017-04-01;C&G Intercampus Exp-UCR;C&G Intercampus Exp-UCR;
57851;2017-04-01;C&G Intercampus Cont-Exp-UCR;C&G Intercampus Contra-Exp-UCR;
57860;2017-04-01;C&G Intercampus Exp-UCSD;C&G Intercampus Exp-UCSD;
57861;2017-04-01;C&G Intercampus Cont-Exp-UCSD;C&G Intercampus Contra-Exp-UCSD;
57870;2017-04-01;C&G Intercampus Exp-UCSC;C&G Intercampus Exp-UCSC;
57871;2017-04-01;C&G Intercampus Cont-Exp-UCSC;C&G Intercampus Contra-Exp-UCSC;
57880;2017-04-01;C&G Intercampus Exp-UCSB;C&G Intercampus Exp-UCSB;
57881;2017-04-01;C&G Intercampus Cont-Exp-UCSB;C&G Intercampus Contra-Exp-UCSB;
57890;2017-04-01;C&G Intercampus Exp-UCI;C&G Intercampus Exp-UCI;
57891;2017-04-01;C&G Intercampus Cont-Exp-UCI;C&G Intercampus Contra-Exp-UCI;
57895;2017-04-01;C&G Intercampus Exp-UCMerced;C&G Intercampus Exp- UC Merced;
57896;2017-04-01;C&G Intercampus Cont-Exp-UCMer;C&G Intercampus Contra-Exp-UC Merced;
57900;1900-01-01;BUDSUM Indirect Cost Recovery;;
57901;2015-09-01;C&G Sponsor Dir Cost - Lab Fee;C&G Sponsor Dir Cost - Lab Fee is for specific C&G awards where the sponsor wants to see the Lab Fee as a direct cost on a ledger report, but the lab fee charge is resulted from a sponsor agreed % and should reported as indirect cost.;
57910;2016-01-01;Indirect Cost Recovery-Federal;Indirect Cost Recovery-Federal Grant - central accounting only;
57920;2016-01-01;Indirect Cost Recv-Fed Contrac;Indirect Cost Recovery-Federal Contract - central accounting only;
57940;2016-01-01;Indirect Cost Recovery-State;Indirect Cost Recovery-State Contract/Grant - central accounting only;
57950;2016-01-01;Indirect Cost Recovery-Local;Indirect Cost Recovery-Local Contract/Grant - central accounting only;
57960;2016-01-01;Indirect Cost Recovery-Private;Indirect Cost Recovery-Private Contract/Grant - central accounting only;
57990;1901-01-01;Indirect Cost Recovery-C&G;Indirect Cost Recovery-C&G is to function like a consolidated indirect cost recovery account for all C&G funds upon implementation of PS Grants Suite, effective 04/01/2014.;
57998;1900-01-01;Indirect Cost Recovery-Contra;Indirect Cost Recovery-Contra Exp - central accounting only;
57999;1900-01-01;Indirect Cost Recovery-Prior Y;Indirect Cost Recovery-Prior Year - central accounting only;
58000;2017-04-01;BUDSUM Unallocated;;
58001;2017-04-01;BUDSUM Unallocated;Unallocated Cost;
58010;2017-04-01;BUDSUM Direct Cost;Direct Cost;
58011;1901-01-01;BUDSUM Indirect Cost;Indirect Cost;
58012;2016-11-01;BUDSUM Salaries/Wages-Academic;Salaries and Wages -  Academic;
58013;2016-05-01;BUDSUM Sub-Recipient<=25K;Sub-Recipient<=25K;
58014;1901-01-01;BUDSUM Sub-Recipient > 25K;Sub-Recipient > 25K;
58015;1901-01-01;BUDSUM Animal;Animal;
58016;2016-05-01;BUDSUM Participant Support;Participant Support;
58017;2016-05-01;BUDSUM Tuition;Tuition;
58018;2017-04-01;BUDSUM Other Direct Expenses;Other Expenses;
58019;1901-01-01;BUDSUM Salaries/Wages-Staff;Salaries and Wages - Staff;
58020;1901-01-01;BUDSUM Salaries-Staff Limited;BUDSUM Salaries-Staff Limited;
58021;1901-01-01;BUDSUM Entertainment;BUDSUM Entertainment;
58022;1901-01-01;BUDSUM Participant Sup-Stipend;BUDSUM Participant Sup-Stipend;
58023;1901-01-01;BUDSUM Participant Sup Travel;BUDSUM Participant Sup Travel;
58024;1901-01-01;BUDSUM Participant Sup Subsist;BUDSUM Participant Sup Subsist;
58025;1901-01-01;BUDSUM Participant Sup Other;BUDSUM Participant Sup Other;
58026;1901-01-01;BUDSUM Sal-Staff Exempt CBR;BUDSUM Sal-Staff Exempt CBR;
58027;2017-04-01;BUDSUM 3rd Party Cost Share Ex;BUDSUM 3rd Party Cost Share Ex;
58028;1901-01-01;BUDSUM Capital Assets;BUDSUM Capital Assets;
58029;1901-01-01;BUDSUM Recharge;BUDSUM Recharge;
58030;2016-01-01;BUDSUM Consulting Fees;BUDSUM Consulting Fees;
58100;2017-04-01;BUDSUM Reappropriated Balances;;
58200;2017-04-01;BUDSUM Fund Advance Unalloc;UNALLOCATED APPROPRIATION FOR CONTRACT AND GRANT FUND ADVANCE AUTHORIZED BY THE SPONSORED PROJECT OFFICE;
59000;1900-01-01;BUDSUM Recharge Income;Credit for recharges to other customer depts.;
59010;2012-04-01;Recharge-Systemwide Assessment;Recharge-Systemwide Assessment, mapped to UCOP OC 3981, is for recharge credits when campuses recharge departmental funds to re-coop the Systemwide Assessment from UCOP, and it should be coded with Sub Account 9, per Denise Ledesma at UCOP Budget and Capital Resoruces (email dated 04/18/2012).;
59810;2005-05-01;Disb Uc (Income);;
59811;2005-05-01;Disb - Gift Fee (Income);;
59812;2005-05-01;Disb - Uc (Principal);;
59813;2005-05-01;Matured Trusts;;
59814;2005-05-01;Disb - Other ( Principal );;
59815;2005-05-01;Credit Card Exp. - (Principal);;
59816;2016-07-01;Philanthropic Allocation;;
59820;2015-02-01;Disb to Non-UC Entities (Incom;Disb to Non-UC Entities (Incom;
59822;2015-02-01;Disb to Non-UC Entities (Princ;Disb to Non-UC Entities (Princ;
59990;2002-07-01;Staff Merit Provision;Staff Merit Provision;
59991;2002-07-01;Staff Range Provision;Staff Range Provision;
59992;2002-07-01;Staff Up/Downgrading Provision;Staff Upgrading/Downgrading Provision;
59993;2002-07-01;Staff Reclass Provision;Staff Reclassification Provision;
59994;2002-07-01;Staff Equity Provision;Staff Equity Provision;
59998;2006-07-01;Provision-Staff Recog Award;Budget Provision for Staff Recognition Awards;
60005;1900-01-01;Academic Merits & Promotions;;
60010;1900-01-01;Acad Upgrading & Downgrading;;
60020;1900-01-01;Academic Range Adjustments;;
60025;2007-10-01;Academic Parity/Mkt Rate Adj;;
60030;2002-06-01;Acad Upgrading Early Retiremen;Academic Upgrading Early Retirement - Central Campus Provision Account;
60045;1900-01-01;Relinquished Faculty Positions;;
60050;1900-01-01;Downgrading Residual;;
60060;2002-08-01;Graduate Std Instruct Position;;
60070;2008-01-01;EVCP TAS Provision;;
60075;1900-01-01;Non-Instructional Academic Pos;;
60110;1900-01-01;Staff Merits;;
60120;1900-01-01;Staff Range Adjustments;;
60130;1900-01-01;Staff Six-Month/Trainee Incr;;
60140;1900-01-01;Staff Upgrading & Downgrading;;
60150;1900-01-01;Staff Reclassifications;;
60160;1900-01-01;Staff Equity Adjustments;;
60170;1900-01-01;Other Staff Salary Adjustmts;;
60210;1900-01-02;Employee Benefits;;
60230;1900-01-01;Partial-Full Grad Std Fee Rems;;
60305;1900-01-01;Budget Reductions;;
60310;1900-01-01;Budget Reductions-Offset;;
60315;1900-01-01;Budgetary Savings;;
60320;1900-01-01;Campus Long-term Debt;;
60325;1900-01-01;Chancellor's Bridge Initiative;;
60330;2005-07-01;Funds Conservation Offset;;
60335;1900-01-01;Non-Salary Inflat Adj/Price In;;
60340;1900-01-01;Prior Year Balances;;
60345;1900-01-01;Increased Enroll-Camp Overhead;;
60350;1900-01-01;Staff Training Reserve;;
60355;1900-01-01;Student Services Reserve;;
60360;1900-01-01;Undesig Purpose Reserves;;
60365;1900-01-01;Other Designated Purpose Resv;;
60370;1900-01-01;Unrestricted Miscl Income;;
60375;1900-01-01;VCAC Reserves;;
60380;1900-01-01;Faculty Research Grants;;
60410;1900-01-01;Faculty Recruitment Reserve;;
60415;1900-01-01;Instruc Equipment Replacement;;
60420;1900-01-01;Increased Enroll-Dept Support;;
60510;1900-01-01;Restricted Endowment Inc;;
60515;1900-01-01;Unrestricted Endowment Inc;;
60520;1900-01-01;Unrestricted Gifts;;
60525;1900-01-01;Restricted Gifts;;
60605;2017-04-01;3rd Party Cost Share-Prov;3rd Party Cost Share-Provisions: for use by CGA group to capture cost share amounts for use in the Projects Resource module. For use in ACTUALS ledger. This account should remain zero balance at account level and should be monitored by CGA.;
60900;2016-05-01;Staffing List Value - Academic;Staffing List Value - Academic is for Central Budget Office use only. Reflects the value of the UCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.;
60910;2016-05-01;Staffing List Value - Staff;Staffing List Value - Staff is for Central Budget Office use only. Reflects the value of the UCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.;
60980;2016-05-01;Staffing List Value - Contra;Staffing List Value - Contra is for Central Budget Office use only. Reflects the value of the UCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.;
71110;2017-04-01;General Allocation;Baseline allocation of annual support from the Chancellor/EVCP. (Formerly, the permbudg of central funds.)  For use by CBO only.;
71210;2017-04-01;Block Grant;Block Grants from Chancellor/EVCP. For use by CBO only.;
71220;2017-04-01;Temporary Academic Support;Temporary Academic Support (TAS) from Chancellor/EVCP. For use by CBO only.;
71230;2017-04-01;Faculty Start-up;Faculty Start-up support from Chancellor/EVCP. For use by CBO only.;
71240;2017-04-01;Faculty Retention;Faculty retention support from Chancellor/EVCP. For use by CBO only.;
71290;2017-04-01;OP Allocations;Allocations/cuts as received by OP. For use by CBO only.;
71295;2017-04-01;Other Central Commitments;All other commitments from Chancellor/EVCP. For use by CBO only.;
71302;2017-04-01;Salary Support;Support from the center for broad wage-related actions such as general merit/range increases (may be staff and/or academic). For use by CBO only.;
71304;2017-04-01;Benefits Support;Support from the ctr for gen benefits increases (may be staff and/or academic). For use by CBO only.;
71312;2017-04-01;Faculty Prov/Up/Down;Corresponds to individual PRT actions on faculty positions. For use by CBO only.;
71314;2017-04-01;Faculty Merits/Promotions;Corresponds to individual PRT actions on faculty positions. For use by CBO only.;
71320;2017-04-01;Non-Fac Acad. Up/Down;Corresponds to individual PRT actions on budgeted, non-faculty academic pos. For use by CBO only.;
71322;2017-04-01;Non-Fac Acad. Merits/Promos;Corresponds to individual PRT actions on budgeted, non-faculty academic pos. For use by CBO only.;
71410;2017-04-01;Central Assessments;Transfers to the center for various taxes/assessments/other, including productivity suite funding. For use by CBO only.;
71420;2017-04-01;Withdrawals/Returns;Transfers to the center for temporary resource withdrawals. For use by CBO only.;
71600;2017-04-01;Fund Exchanges;Even-dollar exchanges in different fund numbers between the center and a unit. For use by CBO only.;
71650;2017-04-01;Deficit clearing - Other;Automated central process related to final steps of deficit clearing. For use by CBO only.;
72110;2017-04-01;Inter-Location Xfr (Rev);Inter-location transfer of revenue. For use by CBO only. Campus users should use forms located at http://www.bai.berkeley.edu/BFS/BudgetGL/interlocationTransfer.htm.;
72115;2017-04-01;Inter-Location Xfr (Fund Bal);Inter-location transfer by fund balance. For use by CBO only. Campus users should use forms located at http://www.bai.berkeley.edu/BFS/BudgetGL/interlocationTransfer.htm.;
72210;2017-04-01;Regents Endow/FFE Payout;Regents Endow/FFE Payout. For use by central offices, only.;
72295;2017-04-01;Other Transfers;Other external transfers. For use by central offices, only.;
73110;2017-04-01;Summer Session/UNEX Rev Share;Summer Session & UNEX revenue sharing. For use by those offices, only.;
73120;2017-04-01;Academic/Research Awards;Various awards by campus cmtes/ofcs including COR, URAP, etc. For use by those offices, only.;
73130;2017-04-01;Personnel Awards & Training;Various HR-related awards and training funding.  For use by those offices, only.;
73140;2017-04-01;Work-study Funding;Work-study distriubted by Financial Aid Office.  For use by those offices, only.;
73150;2017-04-01;Gift Fee Distribution;UREL distribution of gift fee to VC/Deans.  For use by those offices, only.;
73201;2017-04-01;InterDiv - Initial Transfers;Baseline distribution of resources belonging to a division to a unit outside their division (formerly permbudg);
73205;2017-04-01;InterDiv - Vice-Chanc Support;Support by VCs to their divisions for multi-division portfolios (Admin, Rsrch, Stdnt Aff);
73295;2017-04-01;InterDiv - Other Xfer Btwn Div;For use by a unit to transfer resources to/from a unit outside of their division;
74101;2017-04-01;Div - Initial Transfers;Baseline distribution of resources belonging to Dean/AVC (formerly permbudg of non-central funds);
74110;2017-04-01;Div - Block Grant;Block grants from Dean/AVC or further distribution of Chancellor/EVCP block grant.;
74120;2017-04-01;Div - Temp Acad Support;TAS from Dean/AVC or further distribution of Chancellor/EVCP TAS.;
74130;2017-04-01;Div - Faculty Start-up;Start-up support from Dean/AVC or further distribution of Chancellor/EVCP support.;
74140;2017-04-01;Div - Faculty Retention;Faculty retention support from Dean/AVC or further distribution of Chancellor/EVCP support.;
74150;2017-04-01;Div - Salary Support;Salary support from Dean/AVC or further distribution of Chancellor/EVCP support.;
74155;2017-04-01;Div - Benefits Support;Benefits support from Dean/AVC or further distribution of Chancellor/EVCP support.;
74160;2017-04-01;Div - Personnel Actions;Transfers related to personnel actions by salary provision administrators (optional);
74180;2017-04-01;Div - Sweeps/Withdrawals;Dean/AVC withdrawals including assessments, cuts, and year-end sweeps;
74195;2017-04-01;Div - Other Dean/AVC Support;Other support from Dean/AVC to their unit.;
74295;2017-04-01;Div - Other Internal Xfr;For use by any unit to transfer resources to/from another unit within their division (but outside their department);
75101;2017-04-01;Dept - Initial Transfers;Baseline distribution of resources belonging to dept head  within their dept (formerly permbudg of non-central funds);
75195;2017-04-01;Dept - Other Internal Xfr;For local changes to the internal org, chartfield1, or chartfield2 within dept;
90001;2005-06-01;General Endowment Pool Units;;