LONG-TERM ASSETS - 7622-JUN-2005
ACCOUNT NUMBER 2000, Investments
A summary account of securities and real estate held for the production of revenue (Accounts 2010 through 2090). This account does not include fixed assets.
ACCOUNT NUMBER 2010, Investments in Debt Securities
A summary account of securities held for production of interest revenue (Accounts 2011, 2012, 2016, and 2017).
ACCOUNT NUMBER 2011, Investments in Securities at Cost
Shows investments in "no stated rate of interest" debt securities, such as Treasury Bills.
ACCOUNT NUMBER 2012, Investments in Securities
Shows investments in debt securities at face amount other than those recorded at cost in Account Number 2011, Investment in Securities at Cost.
ACCOUNT NUMBER 2013, Premium on Securities
Shows the unamortized premium on securities purchased at less than face amount. The premium is amortized during the expected holding period of the securities.
ACCOUNT NUMBER 2014, Discount on Securities (Credit Balance)
Shows the unaccumulated discount on securities purchased at less than face amount. The discount is accumulated during the expected holding period of the securities.
ACCOUNT NUMBER 2016, Investment in Public Works Board Building Certificates Shows investments in Public Works Board Building Certificates.
ACCOUNT NUMBER 2017, Investment in Building Certificates–Local Agencies Shows investments in Building Certificates for local agencies.
ACCOUNT NUMBER 2020, Investment in Stocks
A summary account of stock owned (Accounts 2021 and 2022).
ACCOUNT NUMBER 2021, Investment in Common Stock Shows investments in common stock.
ACCOUNT NUMBER 2022, Investment in Preferred Stock Shows investments in preferred stock.
ACCOUNT NUMBER 2030, Investment in Mortgages
A summary account of mortgages held for the production of interest revenue (Accounts 2031 and 2032).
ACCOUNT NUMBER 2031, Investment in Mortgage Installment Loans Shows investments in mortgage installment loans at face amount.
ACCOUNT NUMBER 2032, Mortgage Loans in Default
Shows mortgage loans in default.
ACCOUNT NUMBER 2033, Premiums on Mortgage Loans
Shows the unamortized premiums on mortgage loans purchased at more than face amount. The premium is amortized during the expected holding period of the mortgage loan.
ACCOUNT NUMBER 2034, Discounts on Mortgage Loans (Credit Balance)
Shows the unamortized discounts on mortgage loans purchased at less than the face amount. The discount is amortized during the expected holding period of the mortgage loan.
ACCOUNT NUMBER 2040, Investment in Interfund Building and Construction Loans Shows investment in state buildings and other state capital outlay projects.
ACCOUNT NUMBER 2050, Investment in Real Estate
Shows real estate investments held for the production of revenue.
ACCOUNT NUMBER 2055, Unapplied Investments-Mortgages
Shows unapplied investments.
ACCOUNT NUMBER 2060, Investment in Annuities Shows investment in annuities.
ACCOUNT NUMBER 2065, Investment in Investment Agreements Shows investment in investment agreements.
ACCOUNT NUMBER 2070, Investment in Financial Futures
Shows the investment in collateralized securities or cash for initial margins on future contracts.
ACCOUNT NUMBER 2090, Investment-Other
Shows investments, not otherwise classified.
ACCOUNT NUMBER 2100, Loans and Advances Receivable
A summary account of long-term loans and advances receivable used for financial reporting purposes (Accounts 2110 through 2170).
ACCOUNT NUMBER 2110, Loans Receivable
A summary account of long-term loans receivable used for financial reporting purposes (Accounts 2111 through 2114 and 2119).
ACCOUNT NUMBER 2111, Veterans Farm and Home Loan Contracts
Shows the noncurrent portion of loans to veterans from the Veterans Farm and Home Building Fund of 1943.
ACCOUNT NUMBER 2112, Student Loans Receivable
Shows the noncurrent portion of unpaid loans made to students and the unrecovered litigation costs concerning the collection of delinquent repayment that have been charged to the delinquent borrowers. Loans made from appropriated funds are fully reserved in Account Number 5380, Reserve for Noncurrent Loans Receivable.
ACCOUNT NUMBER 2113, Construction Loans
Shows the noncurrent portion of construction loans made to borrowers to finance housing developments.
ACCOUNT NUMBER 2114, Construction Loans–In Default Shows those construction loans that are in default.
ACCOUNT NUMBER 2119, Loans Receivable–Other
Shows the noncurrent portion of loans to individuals or organizations, not otherwise classified. Loans made from appropriated funds are fully reserved in Account Number 5380, Reserve for Noncurrent Loans Receivable.
ACCOUNT NUMBER 2120, Advances to Other Funds
Shows the noncurrent portion of repayable advances to other funds. Advances made from appropriated funds to other funds are fully reserved in Account Number 5340, Reserve for Advances. The current portion of repayable advances is shown in Account Number 1400, Due From Other Funds or Appropriations.
Agencies will keep a separate subsidiary account which shows the amount advanced to each fund. The fund will be identified by name in the subsidiary account title. The number of each such subsidiary account will be 2120 plus a suffix consisting of a decimal point and the Uniform Codes Manual (UCM) code number of the fund. (For example: 2120.0001, Advances to General Fund.)
ACCOUNT NUMBER 2130, Interfund Construction Loans Receivable
Shows the noncurrent portion of construction loans receivable from other funds. Loans made from appropriated funds to other funds are fully reserved in Account Number 5380, Reserve for Noncurrent Loans Receivable. The current portion of interfund loans is shown in Account 1400, Due From Other Funds or Appropriations.
Agencies will keep a separate subsidiary account which shows the amount loaned to each fund. The fund will be identified by name in the subsidiary account title. The number of each such subsidiary account will be 2130 plus a suffix consisting of a decimal point and the UCM code number of the fund. (For example: 2130.0001, Interfund Construction Loans Receivable from General Fund.)
ACCOUNT NUMBER 2140, Loans to Other Governments
A summary account of intergovernmental loans receivable used for financial reporting purposes (Accounts 2143 and 2149).
ACCOUNT NUMBER 2143, Loans to School Districts
Shows the noncurrent portion of long-term loans made to school districts. Loans made from appropriated funds are fully reserved in Account Number 5380, Reserve for Noncurrent Loans Receivable. The current portion of loans is shown in Account Number 1540, Due From School Districts.
ACCOUNT NUMBER 2149, Loans to Other Governmental Entities
Shows the noncurrent portion of long-term loans made to other governmental entities (e.g. cities, counties, and special districts). Loans made from appropriated funds are fully reserved in Account Number 5380, Reserve for Noncurrent Loans Receivable. The current portion of long-term loans is shown in Account Number 1590, Due from Other Governmental Entities.
This account includes the noncurrent portion of Davis-Grunsky Act loans and water/beach erosion project advances.
ACCOUNT NUMBER 2170, Interfund Loans Receivable
Shows the noncurrent portion of repayable loans to other funds. Loans made from appropriated funds to other funds are fully reserved in Account Number 5370, Reserve for Interfund Loans Receivable. The current portion of repayable loans is shown in Account Number 1400, Due From Other Funds or Appropriations.
Agencies will keep a separate subsidiary account which shows the amount loaned to each fund. The fund will be identified by name in the subsidiary account title. The number of each such subsidiary account will be 2170 plus a suffix consisting of a decimal point and the UCM code number of the fund. (For example: 2170.0001, Interfund Loans Receivable from the General Fund.)