|
200000
|
Accounts Payable
|
Amounts due to private persons or organizations for outstanding obligations for goods and services received which have not been paid.
|
3010
|
|
Not used
|
Claims Filed
|
Claims that have been filed with the State Controller's Office (SCO). The balance of this account is increased when claims are filed and is reduced when Notices of Claims Paid, Form CD102, are issued by the SCO.
|
3020
|
|
2000100
|
Accrued Accounts Payable
|
Amounts due to private persons or organizations for outstanding obligations for goods and services received which have not been scheduled for payment. This account is used by FI$Cal agencies/departments to record year-end accruals.
|
3010
|
|
2001000
|
Compensation Benefits Payable
|
Amounts payable for compensation benefits for unpaid vacation leave, annual leave, sick leave, compensatory time, or other forms of leave compensation.
|
3030
|
|
2002000
|
Contracts & Notes Payable - Current
|
The face value of contracts and notes due within one year, including tax anticipation and revenue anticipation notes payable.
|
3040
|
|
2003
|
Bonds Payable-Current
|
Summary account of bonds payable-current.
|
|
|
2003100
|
General Obligation Bonds Payable – Principal – Current
|
The face value of general obligation bonds, due within one year.
|
Not used
|
|
2003110
|
General Obligation Bonds Payable – Premium – Current
|
Current portion of the unamortized premium on general obligation bonds.
|
Not used
|
|
2003120
|
General Obligation Bonds Payable – Discount – Current
|
Current portion of the unamortized discount on general obligation bonds.
|
Not used
|
|
2003200
|
Revenue Bonds Payable – Principal - Current
|
The face value of revenue bonds, due within one year.
|
Not used
|
|
2003210
|
Revenue Bonds Payable – Premium - Current
|
Current portion of the unamortized premium on revenue bonds.
|
Not used
|
|
2003220
|
Revenue Bonds Payable – Discount - Current
|
Current portion of the unamortized discount on revenue bonds.
|
Not used
|
|
2003300
|
Lease Revenue Bonds Payable-Principal - Current
|
The face value of lease revenue bonds, due within one year.
|
Not used
|
|
2003310
|
Lease Revenue Bonds Payable –Premium - Current
|
Current portion of the unamortized premium on lease revenue bonds.
|
Not used
|
|
2003320
|
Lease Revenue Bonds Payable-Discount - Current
|
Current portion of the unamortized discount on lease revenue bonds.
|
Not used
|
|
2010
|
Due to Other Funds or Appropriations
|
Summary account of amounts due to and prepayments from other funds or appropriations.
|
3100
|
|
2010000
|
Due to Other Funds-Current
|
Amounts owed by one fund to another fund, due within one year.
|
3114
|
|
2010050
|
Due to Other Funds-Sales Tax
|
Sales tax amount collected pending remittance to the California Department of Tax and Fee Administration.
|
Not used
|
|
2011000
|
Due to Other Appropriations Within the Same Fund-Current
|
Amounts due to other appropriations within the same fund due within one year.
|
3115
|
|
2012000
|
Prepayments from Other Funds or Appropriations
|
Prepayments from other funds or appropriations for services requested.
|
3120
|
|
2013000
|
State Income Tax Withheld
|
Amounts withheld for state income tax.
|
3130
|
|
2019000
|
Due To Interagency Receivables and Payables
|
Amounts due to interagency receivables and payables.
|
Not used
|
|
2020
|
Due to Other Governments
|
Summary account of intergovernmental payables.
|
3200
|
|
2020000
|
Due to Federal Government
|
Amounts due to the federal government as reimbursements for goods and services provided and other current obligations.
|
3210
|
|
2021000
|
Due to Local Governments
|
Amounts due to the local governments as reimbursements for goods and services provided and other current obligations.
|
3220
|
|
2022000
|
Federal Income Tax Withheld
|
Amounts withheld for federal income tax.
|
3215
|
|
2023000
|
Local Sales Taxes Payable
|
Liability to local governments for sales tax collections made by the California Department of Tax and Fee Administration.
|
3230
|
|
2024000
|
Due to Other Governmental Entities
|
Amounts due to other governmental entities under various legal and contractual provisions.
|
3290
|
|
2040
|
Accrued Interest and Dividends Payable
|
Summary account of accrued interest and dividends payable.
|
3300
|
|
2040000
|
Accrued Interest Payable
|
Interest accrued to date on outstanding bonds or similar obligations of the state.
|
3310
|
|
2040100
|
Accrued Interest Payable – GO Bonds
|
Intrerest accrued to date on general obligation bonds.
|
Not used
|
|
2040200
|
Accrued Interest Payable – Revenue Bonds
|
Interest accrued to date on revenue bonds.
|
Not used
|
|
2040300
|
Accrued Interest Payable–LRB
|
Interest accrued to date on lease revenue bonds.
|
Not used
|
|
2042000
|
Accrued Dividends Payable
|
Dividends declared by agencies/departments which represent a refund to insurance policy holders.
|
3320
|
|
2050
|
Revenue/Reimbursements Received in Advance - Current
|
Summary account of revenue and/or reimbursements collected in advance.
|
3400
|
|
2050000
|
Unearned Revenue
|
Revenue collected but not yet earned.
|
3410
3430
|
|
2052000
|
Unearned Reimbursements
|
Reimbursements collected but not yet earned.
|
3420
|
|
2060
|
Deposits
|
Summary account of liabilities for deposits.
|
3500
|
|
2060000
|
Deposits - General
|
Liabilities for cash or other property held in trust for depositors, which includes guaranty deposits. Special trusts, unclaimed checks and deposits, and unexpended federal receipts are included in Account 3902000, Fund Balance–Unappropriated (Legacy 5530).
|
3510
|
|
2061000
|
Deposits - Projects
|
Liability for advance payments from other funds for specific projects.
|
3520
|
|
2062000
|
Good Faith Deposits
|
Amounts paid to demonstrate the intention to complete a purchase.
|
Not used
|
|
2070
|
Loans Payable
|
Summary account of loans payable.
|
3600
|
|
2070000
|
Loans Payable - Pooled Money Investment Account
|
Amounts borrowed from the Pooled Money Investment Account for state bond programs.
|
3610
|
|
2070900
|
Loans Payable - Other
|
Amounts borrowed from other sources.
|
3690
|
|
2090
|
Other Current Liabilities
|
Summary account of other current liabilities.
|
3700
|
|
2090000
|
Cash Overages
|
Cash overages not yet refunded to payers or applied as revenue.
|
3710
|
|
Not used
|
Unapplied Remittances
|
Remittances to by the State Treasury not yet applied to operating revenue nor identified as overpayments
|
3720
|
|
2090050
|
Unapplied Receipts
|
Collections which have been deposited into an agency/department Centralized State Treasury account, but have not yet been remitted to a fund. This account is used during the deposit process in FI$Cal.
|
Not used
|
|
2090100
|
Uncleared Collections-CTS Fund
|
Collections which must be reviewed to determine whether they are to be accepted for a fund in the State Treasury or refunded to payers. This account also contains fees which are not earned until a permit, license, or other document is issued.
|
3730
|
|
2090110
|
Uncleared Collections-State Fund
|
Collections remitted to a fund in the State Treasury which must be reviewed to determine whether they are to be applied or refunded to payers.
|
3730
|
|
2090200
|
Overpayments Due To Employers
|
Liability for refunds to employers.
|
3740
|
|
2090300
|
Unapportioned Taxes
|
Apportionments due other funds or local governments.
|
3750
|
|
2090400
|
Accrued Employee Leave
|
Liability for vacation and compensating time off earned but not taken. It is used in funds that accrue vacation and compensating time off when earned or at the end of the fiscal year.
|
3760
|
|
2090500
|
Other Current Liabilities
|
Current liabilities not otherwise described in any of the defined current liability accounts.
|
3790
|
