Appendix - H Account Code Attribute Type Values

Values of Acct related attributes - Active and not terminated as of 5/20/2014

A02TKTS Ticket Sales A05EGSUP E&G Support
A04SFEES Student Fees A10CONF Conference Revenue
A06GUAR Guarantees A15RENT Rent Revenue
A08CONTR Contributions A20TRANS Transient/Retail
A08THIRD Comp & Benefits Provided by a 3rd Party A25BANQ Banquet & Catering
A10GOVT Direct State or Other Govt Support A30PHONE Telephone Revenue
A12INST Direct Institutional Support A35COMM Commission Revenue
A14INDIR Indirect Facil & Admin Support A40BEV Beverage Revenue
A16NCAA NCAA/Conference Dist Incl Tournament Revenues A45OTHER Other Revenue
A18BROAD Broadcast, Television, Radio & Internet Rights A50INTRV UNH Departmental Revenue
A20PROG Program Sales, Concess., Novelty Sales & Parking C10BEV Beverage Cost
A22ROYAL Royalties, Advertisements & Sponsorships C5FOOD Food Cost
A24CAMP Sports Camp Revenues P05FXSAL Fixed Salaries & Wages
A26ENDOW Endowment & Investment Income P10VRSAL Variable Salaries & Wages
A28OTHER Other Revenue P15FRNGE Fringe Benefits
A30TRIN Transfers In X05CTRL Controllable Costs
E02AID Athletics Student Aid X10BSC BSC Allocation
E04GUAR Guarantees X15OTHER Other Expenses
E10SALFR Salaries, Wages & Fringe Z1TROUT Transfers Out - Prior to 2002
E14SEVER Severence Payments Z2TRIN Transfers In - Prior to 2002
E16RECR Recruiting ZITRIN Transfers In - 2002 and beyond
E18TRAV Team Travel ZOTROUT Transfers Out - 2002 and beyond
E20EQUIP Equipment, Uniforms & Supplies ANHPBACT
E22GAME Game Expenses A10MEMBR Memberships revenue
E24FUND Fund Raising, Marketing & Promotion A20UNDER Corporate underwriting
E26CAMP Sports Camp Expenses A30MJRGV Major giving
E28DIR Direct Facilities, Maintenance & Rental A40AUCTN Auction revenue
E30SPIRT Spirit Groups B10NHGAP State general appropriations
E32INDIR Indirect Facilities & Administrative Support B20CPBGR CPB operating grants
E34MEDIC Medical Expenses & Medical Insurance C10TOWER Tower rental income
E36DUES Membership & Dues D10GFGRT Noncapital gifts and grants
E38OTHER Other Operating Expenses E10OTHER Other income
E40TROUT Transfers Out F10FULLB Benefits-eligible salaries
AAZFUNDS G10NONBN Other salaries
A05STFEE Student Fees H10FRING Fringe benefits
A10CONF Conference Revenue J10PBSFE PBS assessments and fees
A15OTHER Other Revenue K10PLPRE Pledge premium expense
A20PFINE Parking Fines L10PROAQ Program acquisition exp (non-PBS)
A25PPERM Parking Permits M10CENTR Central service allocations
A50INTRV UNH Departmental Revenue N10UTILY Utilities and facilites assessments
E05SW Salary & Wages P10DEPBL Depreciation-buildings/improvements
E10FRNGE Fringe Benefits Q10OTHER Other expenses
E15SUPTR Supply and Travel Q50NONOP Other Nonoperating (Revenue)Expense
E20EQUIP Equipment and Repairs R10TRANS Intrasystem transfers
E25RESAL Goods for Resale S10NHCAP State capital appropriations
E30FACIL Facilities Assessment T10DEPEQ Depreciation-equipment
E35DEBT Debt Service U10ENDRT Endowment return net of amount used
E40GENAS General Assessment X10PLTGL Other plant changes
E41UFUND University Fund - Hold Harmless Y10OTHCH Other changes in net assets
E42INTAL Internal Allocations Z10ADRSV Addition to-use of reserves
E43TRANS Int Alloc - Transportation ZZNOTAPP Not Applicable
E45OTHER Other Expenses ARCMPL
T05REPL Replacements & Renovations 1FFACINS Faculty Instruction - Full Time Temp
T10IN Other Transfers In (2002 and Beyond) 1FFRNGE Fringe Benefits - Full
T15IN Other Tranfers In (Prior to 2002) 1FSTFFT Staff - Full Time Temporary
ACHGREST 3PFACINS Faculty Instruction - Part Time
R05GTGRC Gift, Grants & Other Receipts 3PFRNGE Fringe Benefits - Part Time/Full Time Temp
R10CSTRN Cost Share Transfers 3PSTFPT Staff - Part Time
R15TRANS Other Transfers 3PSUMINS Summer Instruction - Part Time
R20SALWG Salaries & Wages 5BFACAYI AY Faculty - Addl Pay - AY Instruction
R25FRING Fringe Benefits 5BFACAYN AY Faculty - Addl Pay - Non Instruction
R30SUPEX Supplies & Other Expenses 5BFACCAS Faculty Non Instruction - Casual
R35EQUIP Equipment 5BFRNGE Fringe Benefits - Base Rate
R40INDCR Indirect Cost Recovered 5BSTFAP Staff - Addl Pay
ACRFBAL 5BSTFOT Staff - Other - Base Rate
BGIFTS Gifts, Grants, and Other Receipts 5BSUMGRD Graduate Summer Stipend
DCOSTSH Cost Sharing Transfers In (Out) 5BSUMINS Summer Instruction - AY Fac Addl Pay/Grad
FOTHTRAN Other Transfers In (Out) 6POSTDOC Post Docs
HSALARY Salaries, Wages & Fringe Benefits 7NSTFOT Staff - Other - No Benefits
JSUPPLY Supplies & Expenses A02_UTU Undergraduate Tuition
MEQUIP Equipment & Library Books A04_GTU Graduate Tuition
PIDCREC Indirect Costs Recovered A06_STU Summer Session Tuition
ACTVSDET A08_NCT Non Credit Tuition
A05UGRES Undergraduate tuition - resident A10_CFE Course Fees
A15UGNRS Undergraduate tuition - non resident A12_DFE Differential Tuition
A20UGNER Undergraduate tuition - NE regional A16_OFE Other Fees
A25UGALC Undergraduate tuition allocation A18_MFE Mandatory Fees
A90UGAID Undergraduate financial aid A20_TFE Technology Fees
A99RCMUG Undergraduate net tuition - alloc to central admin A22_SFE Student Fees
B05GRRES Graduate tuition - resident A24_ICR Indirect Cost Recovery
B15GRNRS Graduate tuition - non resident A26_PAU PAU Allocation
B20GRNER Graduate tuition - NE Regional A28_STA State Appropriations
B25GRALC Intercollege graduate tuition alloc A29_RES State Appropriation Rescission
B90GRAID Graduate financial aid A30_UFU State Appropriations - Subvention
B99RCMGR Graduate net tuition - alloc to central admin A32_CBC State Appropriations - CBC Allocation
C05CEUDG Continuing ed tuition - undergraduate A34_RPO PO Carryforwards
C15CEGRD Continuing ed tuition - graduate A36_RBU Budgeted Use of Reserves
C25CESUM Continuing ed tuition - summer A38_SAS Department Sales and Services
C35CEWTR Continuing ed tuition - January/Winterim A40_GCO Grants and Contracts
C45CENCR Continuing ed tuition - non credit A42_STC State Appropriations - Capital Projects
C50CEOTH Continuing ed tuition - other A44_CSH Cost Sharing
C90CEAID Continuing ed financial aid A46_GFT Gifts
C99RCMCE Continuing ed net tuition - alloc to central admin A48_END Endowment Income
D05STFEE Student fee revenue A50_INV Investment Income
D99RCMFE Student fee revenue - alloc to central admin A52_INT Interest Income
E90OTAID Other financial aid A54_OTH Other Revenue
F12STPAU PAU allocation ATA_MTR Mandatory Transfers In
F14STATE State appropriations ATB_NMP Non Mandatory Transfers In - CPS
F16STRES State appropriation rescission ATC_NMM Non Mandatory Transfers In - Other UNHM
F18STSUB State appropriations - subvention ATD_NMH Non Mandatory Transfers In - Honors
F20STCBC State appropriations - CBC allocation ATE_NMA Non Mandatory Transfers In - CBC 1 Time
G25GRCON Grants & contracts - direct ATF_NMT Non Mandatory Transfers In - Tech Fees
G27GRCFA Grants & contracts - F&A recovery ATG_NMU Non Mandatory Transfers In - Ufund Hold Harmless
G29FPELL Federal Pell grants ATH_NMC State Appropriations - CBC Allocation
G30STIIN Operating investment income ATI_NMR Non-Mandatory Transfers In - R&R
G40GIFTS Gifts revenue ATK_NMO Non-Mandatory Transfers In - Other
G50EPYOT Endowment income used in operations BTA_MTR Mandatory Transfers In
G60AXREV Sales of auxiliary services BTB_NMP Non-Mandatory Transfers In-CPS
G69RCMRB Sales of aux services - alloc to central admin BTC_NMM Non-Mandatory Transfers In-Other UNHM
G70OTHRV Other operating revenue BTC_NMN Non-Mandatory Transfers In-Other UNHM
G79RCMRV Other operating revenue - alloc to central admin BTD_NMH Non-Mandatory Transfers In-Honors
H10NHCAP State capital appropriations BTE_NMA Non-Mandatory Transfers In-CBC 1 time
H20PLTGL Other plant changes BTF_NMT Non-Mandatory Transfers In-Tech Fees
H30ENDRT Endowment return net of amount used BTG_NMU University Fund Subvention Aux Alloc
J05FAAUP Faculty/Librarian - AAUP BTH_NMC Non-Mandatory Transfers In-Ufund CBC Permanent
J07KSCEA Faculty/Librarian - KSCEA BTI_NMR Non-Mandatory Transfers In-R&R
J10NONUN Faculty/Librarian - non union BTJ_CS1 Non-Mandatory Transfers In - CS Salary
J15PATST Professional, admin & technical staff BTJ_CS3 Non-Mandatory Transfers In - CS Fringe
J20OPSTF Operating staff BTJ_CS5 Non-Mandatory Transfers In - CS Other
J25ACADA Academic administrators BTK_NMO Non-Mandatory Transfers In-Other
J30EXTED Extension educators E02_UFA Undergraduate Financial Aid
J35OTHER Other salary - budget only E04_GFA Graduate Financial Aid
M03FACSM Summer instr - fac addtl pay/grad E06_OFA Other Financial Aid
M04ADJSM Summer instr - fac adjunct E08_INA Internal Allocations
M05FACAD Faculty addtl pay - other E10_FAA Full Benefits Faculty - AAUP
M10FACPT Faculty part time/casual/FT temp E12_FNA Full Benefits Faculty - Non AAUP
M14FACKA KSCAA adjunct in unit E14_PAT Full Benefits - PAT
M15FACKS KSC adjunct non unit E16_OST Full Benefits - OS
M16FACPA Teaching Lecturer PSUSEA E18_AAD Full Benefits - Academic Administrator
M20STFAD Staff additional pay E20_EED Full Benefits - Extension Educator
M25STFPT Staff part time/casual/FT temp E22_VPL Variance Pool - Budget Only
M30GRADS Grad summer stipend E24_CSP Cost Sharing - Salaries and Wages
M35PSTDC Post Docs E26_CIP Continuing Increases - Budget Only
N05FACLY Faculty - no benefits E28_FOT Full Benefits - Other
N10STAFF Staff - no benefits E30_FSS FICA Only Faculty - Summer Instructional
N15GRADS Grads - no benefits E32_FAY FICA Only Faculty - AY Instructional
N20STDNT Students - no benefits E34_FAD FICA Only Faculty - Other Additional Pay
P10FFULL Fringe benefits - full E36_SAP FICA Only - Staff Additional Pay
P20FPART Fringe benefits - partial/base rate E38_GSS FICA Only - Graduate Summer Stipend
P30OTHER Fringe benefits - other E40_STL FICA Only - Other Salaries/Wages
P40FUSNH Fringe benefits - System pool E42_GST No Benefits - Graduate Stipends
P50NHPTV Fringe benefits - NHPTV pool E44_NFR No Benefits - Other Salaries/Wages
Q10GDSRV Goods & services E46_FFR Fringe Benefits - Full
Q15INTAL Internal allocations E48_PFR Fringe Benefits - FICA Only
Q17STRIN System strategic initiatives allocations E50_SUP Goods & Services
Q20TRAVL Travel E52_CSH Cost Sharing
Q30EQUIP Equipment and plant activity E54_EQU Equipment
Q40LIBRY Library materials E56_CAP Capital Expenditures
Q50BUDCN Budgeted contingency E58_DEP Depreciation
R05CENTL RCM central admin funding E60_EQL Library Acquisitions
R10FACIL RCM facilities assessment E62_UTL Utilities
R20GENRL RCM general assessment E64_TRA Travel
R40RECOV RCM facilities assessment recovery E66_BCO Budgeted Contingency
R50UFUND RCM university fund subvention allocation E68_SYS System Support Allocations
R55ECOLN ECOLine assessment E70_RCF Facilities Services Allocation
R60OTHER Internal admin/PPOM/public safety E72_RCG General Assessment
S10CENSV Central services allocations E74_RCA Academic Affairs Assessment
T10UTILY Utilities E76_RCO RCM Assessment Recovery
U10PRATR Transfers for plant renovation & adaption E76_UTL Utilities
U20DEBTR Transfers for debt service ETA_MTR Mandatory Transfers Out
V30TRGEN Other transfers, net - general funds ETB_NMP Non Mandatory Transfers Out - CPS
V35TRAUX Other transfers, net - aux funds ETC_NMM Non Mandatory Transfers Out - Other UNHM
V40TRINT Other transfers, net - int des funds ETD_NMH Non Mandatory Transfers Out - Honors
V42TRFAC Other transfers, net - faculty start up ETE_NMA Non Mandatory Transfers Out - CBC 1 Time
V43TRNPI Other transfers, net - PI F&A share ETF_NMT Non Mandatory Transfers Out - Tech Fees
V45TRCSR Other transfers, net - cost share ETG_NMU Non Mandatory Transfers Out - Ufund Hold Harmless
V50TRCPR Other transfers, net - capital projects ETH_NMC Non Mandatory Transfers Out - UFund CBC Permanent
V55TRCPE Other transfers, net - cap equipment ETI_NMR Non-Mandatory Transfers Out - R&R
V60TRIFP Other transfers, net - repay IFB prin ETK_NMO Non Mandatory Transfers Out - Other
V65TRIFI Other transfers, net - repay IFB int FTA_MTR Mandatory Transfers Out
V80STRIN Other transfers, net - strategic initiatives FTB_NMP Non-Mandatory Transfers Out-CPS
V90TROTH Other transfers, net - all other FTC_NMM Non-Mandatory Transfers Out-Other UNHM
V99RCMTR Other transfers, net - central admin funding FTD_NMH Non-Mandatory Transfers Out-Honors
W10DEPRE Depreciation of plant and equipment FTE_NMA Non-Mandatory Transfers Out-CBC 1 time
W20INTRT Interest expense, net FTF_NMT Non-Mandatory Transfers Out-Tech Fees
X10GAS45 Postretirement medical actuarial expense FTG_NMU University Fund Subvention Aux Alloc
Y10OTHCH Other changes in net assets FTH_NMC Non-Mandatory Transfers Out-Ufund CBC Permanent
Z10ADRSV Addition to (use of) reserves FTI_NMR Non-Mandatory Transfers Out-R&R
ZZNOTAPP Not Applicable FTJ_CS1 Non-Mandatory Transfers Out - CS Salary
A10RESTU Resident tuition FTJ_CS3 Non-Mandatory Transfers Out - CS Fringe
A20NREST Nonresident tuition FTJ_CS5 Non-Mandatory Transfers Out - CS Other
A30TUREA Tuition reallocation FTK_NCO Non-Mandatory Transfers Out-Cost Share
C10CONTG Continuing education tuition FTK_NMO Non-Mandatory Transfers Out-Other
C20STFEE Student fees revenue ARCMPL2
E10FNAID Financial aid ATUITION Tuition
G10NHGAP State general appropriations BFINAID Financial Aid
G20GRCON Grants and contracts revenue CFEES Fees
G25FPELL Federal Pell grants DIDC F&A Recovery
G30STIIN Operating investment income ESTATAPP State Appropriations
G40GIFTS Gifts revenue FUFUND University Fund
G50EPYOT Endowment income used in operations GRESERVE Use of Reserves
G60AXREV Sales of auxiliary services HMANTRAN Mandatory Transfers In
G70OTHRV Other operating revenue INMTTRAN Non-Mandatory Transfers In
H10NHCAP State capital appropriations JOTHREV Other Revenue
H20PLTGL Plant gifts, grants and other changes KSALFULL Salaries & Wages - Full Benefits
H30ENDRT Endowment return net of amount used LFACSUM Faculty - Summer Session
J10SALWG Salaries and wages LFACZOTH Faculty - Academic Year/Other
J20FRNGE Employee benefits LGRAD Graduate Students Summer
L10SUPLY Supplies and services LSALFICA Salaries & Wages - FICA Only
L20PLANT Plant operations allocations LSTAFF Staff - Other
L30CENSV Central services allocations MSALNOFR Salaries & Wages - No Fringe
L40UTILY Utilities NFRINGE Fringe Benefits
N10PRATR Transfers for plant renov & adaption OOTHEXP Other Expenditures
N20DEBTR Transfers for debt service PNMTTRAN Non-Mandatory Transfers Out
N30TROTH Other transfers, net QASSESS Assessments
P10DEPRE Depreciation of plant and equipment ATRTBEN
P20INTRT Interest expense, net A05RESTU Resident Tuition
R10GAS45 Postretirement medical actuarial A10NREST Non-Resident Tuition
U10OTHER Other chgs impacting op margin, net A15TUREA Tuition Reallocation
W10OTHCH Other changes in net assets A20FNAID Financial Aid
Z10ADRSV Addition to-use of reserves C25CONTG Continuing Education
ZZNOTAPP Not Applicable C30STFEE Student Fees
ADINDET E35NHPAU State Appropriations
A05STFEE Student Fees E40STIIN Short-term Investment Income
A10CONF Conference Revenue E45IDCRV IDC
A15RENT Rent Revenue E50OTHER Other Sources
A20TRANS Transient/Retail G55RSUSE Use of Reserves
A25BANQ Banquets & Catering G60TRFIN Transfers In
A30CAT Cat's Cache H2NOBENE No Benefits
A35OTHER Other Revenue H4PARTBE Partial Benefits
M05PROF Professional Staff-Mgmt H6FULLBE Full Benefits
M10ASSOC Associates - OS/SS H7SPCBEN Rate Specified Benefits
M15VAC Vacancy/Salary Increase H8OTHER Undistributed Salary (Budget Only)
M20FRNGE Prof/Assoc Fringe Benefits H9OTHER Undistributed Salary Cont Increases (Budget Only)
M25BEN Hourly/Student Benefits J10FRING Fringe Benefits
M30HOUR Hourly Labor J15UNFRG Unfunded Fringe
M35STUD Student Labor M05SUPLY Supplies and Miscellaneous Expenses
M40CWS College Workstudy M10LIBRY Library Books and Periodicals
M45OTHER Other Fringe M15EQUIP Equipment
P05TRAV Travel M20UTILY Utilities (Electricity, Oil, etc)
P10OPSUP General Operating Supplies O00SYSTM System Support
P10SUPP General Operating Supplies T05PLANT Plant operations & Admin Recovery
P15PRINT Printing & Copying T15RNR Repairs and Renovations
P20MAINT Maintenance & Repairs T20CENTR Central Services Support
P25LINEN Linen Rental T25OTHTR Other
P30RENT Equipment Rental ATRTJOB
P35PROF Professional Services A05RESTU Resident Tuition
P40LICEN Licensing Fees A05RESUG Resident Undergrad Tuition
P45COMM Commission Fees A05RSGRD Resident Graduate Tuition
P50TELE Telecommunications A10NREST Non-Resident Tuition
P55MAIL Mail Services A10NREUG Non-Resident Undergrad Tuition
P60MEMB Memberships A10NRGRD Non-Resident Graduate Tuition
P65MEAL Business Meals A15TUREA Tuition Reallocation
P70ADV Advertising A20FNAID Financial Aid
P75EQUIP Equipment C25CONTG Continuing Education
P80OTHER Other Support C30STFEE Student Fees
R05FOOD Food & Beverage E35NHPAU State Appropriations
R10WARES Small Wares E40STIIN Short-term Investment Income
R15OTHER Other Resale E45IDCRV IDC
Z05BSC BSC Allocation E50OTHER Other Sources
Z10OUT Other Transfers Out G55RSUSE Use of Reserves
Z15OUT Other Transfers Out (prior to 2002) G60TRFIN Transfers In
Z20IN Other Transfers In H05FACUL Faculty
Z25IN Other Transfers In (Prior to 2002) H10LIBRA Librarian
A05STFEE Student Fees H20ACADA Academic Admin
A10CONF Conference Revenue H25PRINC Principal Admin
A15RENT Rent Revenue H30PAT PAT
A20TRANS Transient/Retail H35EXTEN Extension Educators
A25BANQ Banquets & Catering H40OPSTF Operating Staff
A30CAT Cat's Cache H45STULB Student
A35OTHER Other Revenue H50CASUL Casual
M05PROF Professional Staff-Mgmt H55RETIR Retirees/SIP's/Trans
M10ASSOC Associates - OS/SS H60OTHER Undistributed Salary Cont Increase(Budget Only)
M15VAC Vacancy/Salary Increase H80OTHER Undistributed Salary (Budget Only)
M20FRNGE Professional/Associate Fringe Benefits H90OTHER Undistributed Salary Cont Increase(Budget Only)
M25HOURA Hourly/Student Associates J10FRING Fringe Benefits
M30HOURB Hourly/Student Benefits J15UNFRG Unfunded Fringe
M35OTHER Other Fringe M05SUPLY Supplies and Miscellaneous Expenses
P05TRAV Travel M10LIBRY Library Books and Periodicals
P10SUPP Supplies/Support M15EQUIP Equipment
P15MAINT Maintenance & Repairs M20UTILY Utilities (Electricity, Oil, etc)
P20EQUIP Equipment O00SYSTM System Support
P25OTHER Other Support T05PLANT Plant Operations & Admin Recovery
R05FOOD Food & Beverage T15RNR Repairs and Renovations
R10WARES Small Wares T20CENTR Central Services Support
R15OTHER Other Resale T25OTHTR Other
X05FACIL Facilities Assessment ATUITION Net Degree Tuition
X07RENT Rent CSTUFEES Continuing Education and Student Fees
X10GENE General Assessment EOTHREV Revenue From Sources Other Than Tuition and Fees
X11GEN82 General Assessment Offset (Prior to 2002) GTRANSIN Transfers In
X11GEN8I General Assessment Offset JPERSONL Personnel, Wages and Fringe Benefits
X15BSC BSC Allocation MSUPPEXP Supplies & Expenses
X20DEBT Debt Service TTRANSOT Transfers Out and Other Expenditures
X25REPR Repair & Renovations ATRUSTEE
X30OTHER Other Overhead Out A05RESTU Resident Tuition
X35IN8I Other Overhead In A10NREST Nonresident Tuition
X40IN82 Other Overhead In (Prior to 2002) A15TUREA Tuition Reallocation
AC05FCSH Cash and cash equivalents C25CONTG Continuing Education
AC10FARC Accounts Receivable C30STFEE Student Fees
AC15FPLG Pledges Receivable - current E35NHAPP State Appropriations
AC20OTHR Other current assets E40STIIN Short-Term Investment Income
AN05FBOK Noncurrent Asset - Endowment Book Value E45IDCRV Indirect Cost Recovery
AN10FREL Noncurrent Asset - Endowment Realized Gains E50OTHER Other Sources
AN15FAPR Noncurrent Asset - Endowment Appr G55RSUSE Use of Reserves
AN20FMKT Endowment and similar investments G60TRFIN Transfers in
AN25FOIN Other investments J05WAGES Salaries and Wages
AN27FPRC Pledges Receivable J10FRING Fringe Benefits
AN30FOTH Other assets J15UNFRG Unfunded Fringe
FBALUNHF UNHF Net Assets (fund balance) M05SUPLY Supplies and Miscellaneous Expenses
LC05FACP Accounts payable and accrued expen M10LIBRY Library Books and Periodicals
LC10FAEX Current Liab - UNHF Accrued Expenses M15EQUIP Equipment
LC15FOTH Obligations under life income - current M20UTILY Utilities (Electricity, Oil, etc.)
LN05FLTD Obligations under life income agreements O00SYSTM System & Central Services Support
LN10FOTH Accrued employee benefits T05PLANT Plant Operations & Admin Recovery
NA10BOOK Historical gift value of endowment T10SYSTM System Support
NA15GAIN Accumulated net gain on endow T15RNR Repairs and Renovations
NA20QUAS Market value of funds functioning T20CENTR Central Services Support
NA25LFIN Life income and annuity funds T25OTHTR Other Nonmandatory Transfers Out
NA30REST Gifts, grants and contracts AUNADEBT
NA35LOAN Loan funds BUDGET Include/UNA to Debt ratio-budg prep liab addition
NA40GNAF Accumulated net gains on endow BUDOFF Include/UNA to Debt ratio-budg prep liab reduction
NA45OTAF Other INCLUDE Included in UNA to Debt ratio calculation
NA50UNRE Unrestricted INCNEW Included in UNA to Debt ratio - new issues
10FAFG All Fund Groups AUNETAST
20FTF Transfer Funds AC05CASH Cash and cash equivalents
41FMCC Medical Cost Recoveries AC07STIN Short term investments
41FMCCA Medical Cost Recoveries AC10AREC Accounts receivable
42FFRBR Fringe Benefit Rebate AC12ARNH Accounts receivable - State of NH appropriations
43FMPD Medicare Part D AC13PREC Pledges receivable - current portion
44FHINC Health Incentives AC15NREC Notes receivable - current portion
44FHINCA Health Incentives AC20INVN Inventory on Hand
45FTMGT Talent Management AC20OTHR Current Asset - Other
46FTHRA Transfers to HRA fund AC20PRPD Prepaid expenses and other current assets
47FFICA Base benefit distribution (FICA) AC25IFBR Interfund Borrowngs
49FOTHR Other Funds AN05INBD Debt proceeds held by others
50ECOMAB Compensated Absences AN10EAPR Noncurrent Asset - Endowment Appr
60EMEDCL Medical and Dental Benefits AN15EBOK Noncurrent Asset - Endowment Book Value
70ERETC Retirement Contributions AN19LTIN Long-term operating investments
91ECESF Campus ER/SIP Funds AN20EMKT Endowment and similar investments
99EOTHR Other Expenses AN20EREL Noncurrent Asset - Endowment Realized Gains
AFSRECNA AN25OINV Noncurrent Asset - Other Investment
A05FGIFT UNHF Gifts and Contributions AN27PREC Pledges Receivable
A10FSPPT UNHF Support from UNH AN30NREC Notes receivable
A15FINVS UNHF Investment income AN35PPEQ Property and equipment, net
A20FEINC UNHF Endowment income AN40OTHR Other assets
A30FGNLS UNHF gain(loss) on Investments AN98ACCH Acc decrease in fair value of hedge derivatives
A35FYLD Gains to Support Distribution AN99ACLS Acctg loss on debt refinancing, net
A40OTHRV Other operating revenue FUNDBALN Net assets (fund balance)
B05FGIFT UNHF Gift Trans to UNH IF05DFIN Deferred inflows of resources
B10FPYOT UNHF Dist to UNH for Endowed Prg LC01IFBP Interfund borrowings payable
B15FSLFR UNHF Salaries,Wages & Fringe LC05ACPY Accounts payable and accrued expenses
B20FCPEQ Capitalizable expenses LC10DPDF Deposits and unearned revenues
B30FSUPY Supplies & Other Oper Expenses LC15AEXP Medical claims reserve liability
B35FINTR Interest on indebtedness LC20LTDT Long-term debt - current portion
B55FMTRN UNHF Mandatory transfers LC25ACEB Accrued employee benefits - current portion
B60FNTRN UNHF Non-mandatory transfers LC30ACEB Postretirement medical benefits-current portion
C05FOTRE Other Non-Operating Revenue LN05LINC Obligations under life income agree
C10FOEXP UNHF Other non-operating expense LN10PERK Government advances refundable
AFUNCGRP LN15LTDT Long-term debt
ALLOC Internal Allocations for Functional Reports LN20ACEB Accrued employee benefits
EXPENSE Other Expenditures for Functional Reports LN30ACEB Postretirement medical benefits
TRANSFER Transfers for Functional Reports LN40DFOB Derivative instruments - interest rate swaps
ZZNOTAPP Not Applicable for Functional Reports LN99DFIN Deferred Inflows of Resources
AGROUP NA05NTIN Net investment in plant
1ASSETS Assets NA10BOOK Historical gift value of endowment
1MDEFOUT Deferred Outflows of Resources NA15GAIN Accumulated net gains on endow
2LIAB Liabilities NA20QUAS Market value of funds functioning
2MDEFIN Deferred Inflows of Resources NA25LFIN Life income and annuity funds
3FBAL Fund Balances NA30REST Gifts, grants and contracts
AREVENUE Revenues NA35LOAN Loan funds
BEXPENSE Expenses NA40GNAF Accumulated net gains on endow
MANDTRAN Mandatory Transfers NA45OTAF Other
NONMTRAN Non-Mandatory Transfers NA50UNRE Unrestricted
AGRPMIN OF05ACCH Accum change in derivative value
A05_TUIT Tuition & Fees OF10ACLS Acctg loss on debt refunding, net
A10_FAID Financial Aid ZZNOTAPP Not Applicable
A15_FAPP Federal Appropriations AUSALCAT
A20_SAPP State Appropriations FACFLBEN Faculty full benefits
A21_SCAP State Capital Appropriations FACNOBEN Faculty no benefits
A25_GIFT Private Gifts FACPTBEN Faculty partial benefits
A30_GOVT Government Grants & Contracts HRLNOBEN Hourly/Student non benefits
A35_PRIV Private Grants and Contracts NONSALRY Non salary
A40_ENDW Endowment Income STFFLBEN Staff full benefits
A45_INVT Investment Income STFPTBEN Staff partial benefits
A50_GAIN Net Gains/(Losses) on Investments AUSRECNA
A55_SALE Sales of Educational Activities A01RESTU Resident tuition
A60_OTHR Other Sources A04NRTUI Nonresident tuition
A65_RSVS Use of Reserves A05TUFEE Tuition and Fees
A70_AUXR Auxiliary Revenues A06CNTED Continuing education tuition
E05_WAGE Salary & Wages A07STFEE Student fees revenue
E10_FRNG Fringe Benefits A10SFNAD Student financial aid
E15_SUPP Supplies A15GVGRC Grant and Contracts
E20_LIBR Library Acquisitions A20PRGRC Private Grants & Contracts
E25_SERV Professional Services A25AXREV Sales of auxiliary services
E30_MATR Material for Resale A30OTHRV Other operating revenue
E35_SCNT Sub-Contracts AC07STIN Short term investments
E40_UTIL Utilities B05SALWG Salaries & Wages
E43_EQUI Equipment B10FRNGE Fringe Benefits
E45_DEPR Depreciation B15CAPTL Capitalizable expenses
E47_CONS Construction B20SUPLY Supplies & Services
E50_IEXP Interest Expense B25UTILY Utilities
E55_OTHR Other Expenditures B30SBCON Subcontracts
E60_RSVS Reserves B35DEPRE Depreciation
T05_MAND Mandatory Transfers B50MTRAN Mandatory transfers
T10_NMAN Non-Mandatory Transfers B55NTRAN Non-mandatory transfers
AGRT110 C05STAPR State of New Hampshire general appropriations
10PERSNL Personnel C08FPELL Federal Pell grants
20FRINGE Fringe Benefits C10PVGFT Gifts
30TRAVEL Travel C15ENDIC Endowment income
40EQUIP Equipment C15INVIC Endowment and Investment income
50SUPPLY Supplies C17ENDIN Endowment Income
55STUDSP Tuition/Participant Support C20GNLSS Endowment gain/loss
60CONTRC Contractual C20INVIC Operating investment income, net
70OTHER Other C25EPYOT Endowment return used for operations
80INDIRC Indirect Costs C25INTDT Interest expense, net
AGRTNHED C30INTDT Interest expense, net
100PERS Salaries and Wages C40OTHEX Other nonoperating revenue (expense)
200FB Fringe Benefits D05STAPR State of New Hampshire capital appropriations
300PRSRV Professional Services D15PLGGC Plant gifts, grants and other changes, net
400MISC Travel, Telecom, Printing, Mail Services D30GNLSS Endowment gain (loss) - Net
500MTREP Maintenance and Repairs D35YIELD Gains to Support Distribution
600SUPPL Supplies D40SITEM Other changes in net assets
700EQUIP Equipment D45RESER Addition to - use of reserves
900IDC Indirect Costs 11 Current Assets
AGRTPROF 12 Non-Current Assets
10FACUL Faculty 16 Deferred Outflows of Resources
10LIBR Librarian 21 Current Liabilities
11GRAD Graduate 22 Long Term Liabilities
12ADMIN Administrators 26 Deferred Inflows of Resources
12PAT Professional, Administrative & Technical Staff 31 Control Accounts
13EE Extension Educators 41 Fund Balance
13OPSTF Operating Staff 51 Tuition and Fees
14STUDNT Student Labor 52 Appropriations
15CASUAL Casual Labor 53 Sponsored Programs
15RETIRE Retiree's / SIPs / Trans 54 Gifts
19UNDIST Undistributed Salary Increases (Budget) 55 Endowment/Investment Income
20FRINGE Fringe Benefits 56 Sales of Educational Activities
30TRAVEL Travel 57 Other Sources
40EQUIP Equipment 58 Budgeted Use of Reserves
50SUPPLY Supplies 59 Auxiliary Enterprises
60CONTRC Contractual 5Z Transfers In
70OTHER Other Expenses 61 Salaries and Wages
75TRANS Transfers (In)/Out 65 Fringe Benefits
80INDIRC Indirect Costs 71 Support
    7102 Foreign Travel
    7170 Consulting
    72 Student and/or Participant Support
    73 Subcontracts
    74 Capitalizable Plant and Equipment
    75 Reserves - Budget Only
    76 F&A and Internal Allocations
    77 Library Acquisitions
    78 Utilities
    79 Reserves - Budget Only
    7Z Transfers Out
    81 Transfers Out
    82 Transfers In
    96 Fund Deductions
This page last updated Wednesday, June 24, 2015. For information on the adoption and effective dates of policies please see explanation on the OLPM Main Menu.