|
1700000
|
Provision for Deferred Interfund Loans Payable
|
Provision for interfund loans not payable within one year.
|
2500
|
|
1800000
|
Long-Term Prepaid Charges
|
Office revolving fund disbursements to be charged to the succeeding fiscal year appropriation, as of June 30.
|
2600
|
|
190
|
Other Assets
|
Summary of other assets.
|
2700
|
|
1901000
|
Permanent Cash Revolving Fund
|
Permanent cash advances made to an agency/department from a fund. This is not an advance made from an appropriation.
|
2710
|
|
1902000
|
Securities and Other Property Held in Trust
|
Property other than cash that is held in trust. It includes securities held in trust, such as bank passbook accounts or certificates of deposit, to guarantee compliance with certain state requirements. It does not include surety bonds or other similar policies. This account is used regardless of whether the agency/department holds the property or sends it to the State Treasurer for safekeeping.
Assets held in trust must be recorded and reported as if they were activities related to a unique and separate fund.
Agencies/departments that use this account should keep a separate ledger and prepare separate year-end financial reports for activities of this account.
For accounting systems that require an individual fund number to segregate activities, agencies/departments are instructed to use fund No. 0990 - Fiduciary Funds Outside the Centralized Treasury System.
|
2720
|
|
1903000
|
Deposits in Condemnation Proceedings
|
Deposits in the Condemnation Deposits Fund and in courts pertaining to condemnation suits on which final settlement has not yet been made either from the Condemnation Deposits Fund or from other funds. These deposits are fully reserved in Account 3509000, Other Reserves (Legacy 5390).
|
2730
|
|
1904000
|
Inventory of Surveyed Equipment
|
Estimated sales value of surveyed property at the end of any fiscal year in which the new equipment has been paid or will be paid from the appropriation being reported. The estimated sales value must have been budgeted as an abatement in accordance with SAM Section 10220 item 6.
|
2740
|
|
1905000
|
Amount Available in Debt Service Funds
|
Amounts available for the retirement of general long-term debt.
|
2800
|
|
1909000
|
Other Noncurrent Assets
|
Other noncurrent assets not described in any of the defined asset accounts.
|
2790
|
|
192
|
Authorized Securities–Unissued
|
Summary of authorized securities which have not yet been issued. This account balance is offset in Account 1921600, Provision for Authorized Securities - Unissued (Legacy 2780).
|
2770
|
|
1921000
|
Veterans Farm and Home Construction Contracts Authorized-Unissued
|
Veterans Home Construction contracts authorized but not yet issued. This account balance is offset in Account 1921600, Provision for Authorized Securities – Unissued (Legacy 2780).
|
2771
|
|
1921100
|
Loans Authorized–Unissued
|
Loans authorized but not issued. This account balance is offset in Account 1921600, Provision for Authorized Securities – Unissued (Legacy 2780).
|
2772
|
|
1921200
|
Building Certificates Authorized–Unissued
|
Certificates authorized pursuant to the State Building construction Act of 1955 but not yet issued. This account balance is offset in Account 1921600, Provision for Authorized Securities – Unissued (Legacy 2780).
|
2773
|
|
1921300
|
Bonds Authorized–Unissued
|
Bonds authorized but not yet issued. This account balance is offset in Account 1921600, Provision for Authorized Securities – Unissued (Legacy. 2780).
|
2774
|
|
1921400
|
Notes Authorized–Unissued
|
Notes authorized but not yet issued. This account balance is offset in Account 1921600, Provision for Authorized Securities – Unissued (Legacy 2780).
|
2775
|
|
1921450
|
Commercial Paper – Unissued
|
Commercial paper authorized but not yet issued. This balance is offset in Account 1921600, Provision for Authorized Securities – Unissued (Legacy 2780)
|
Not used
|
|
1921500
|
Other Authorized Securities – Unissued
|
Securities authorized but not yet issued. This account is offset in Account 1921600, Provision for Authorized balance Securities – Unissued (Legacy. 2780).
|
2776
|
|
1921600
|
Provision for Authorized Securities- Unissued
|
Offset account to Account. 192, Authorized Securities–Unissued (Legacy 2770).
|
2780
|
|
199
|
Amounts to be Provided for Retirement of General Long-Term Debt
|
Summary of amounts to be provided for the retirement of long-term debt (Accounts 1991000 and 1992000; Legacy 2910 and 2920).
|
2900
|
|
1991000
|
Amount to be Provided for Retirement of General Obligation Long-Term Debt
|
Amounts to be provided from taxes or other general revenues to retire outstanding general obligation long-term debt.
|
2910
|
|
1991500
|
Amount to be Provided for Contracts and Notes Payable
|
Offset account for long term for contracts and notes payable.
|
|
|
1992000
|
Amount to be Provided for Other Long-Term Debt
|
Offsets of certain other large long-term liabilities under special circumstances, usually where one fund records the liability but the obligation will be paid from the resources of another fund or from a future appropriation.
|
2920
|
