FUND EQUITY - 7640

30

Capital Contributions

Summary account of capital contributed to funds.

5100

3000000

Capital Contributions

Capital contributed to funds.

5110

32

Reserves for Capital Assets

Summary account of reserves for capital assets

Not used

3200000

Investment in Capital Assets

The state's investment in capital assets by funds that use a modified accrual basis of accounting and account for assets on an "expenditure" basis.

5200

3250000

Net Investment in Capital Assets (GAAP)

Net amount of investments in capital assets and related liability.

Not used

35

Reserves for Other Noncurrent Assets Accounts

Summary account of fund balance reserves for other noncurrent asset accounts.

5300

3500000

Reserve for Prepaid items

Amount of fund balance reserved for prepaid items, e.g. prepayment to the Architecture Revolving Fund, not available for spending.

5330

3501000

Reserve for Advances

Amount of fund balance reserved for the noncurrent portion of long-term repayable advances made to other funds not available for spending.

5340

3503000

Reserve for Interfund Loans Receivable

Amount of fund balance reserved for the noncurrent portion of long-term interfund loans receivable not available for spending.

5370

3504000

Reserve for Loans Receivable

Amount of fund balance equal to noncurrent portions of long-term loans receivable not available for spending.

5380

3509000

Reserves-Other

Amount of fund balance reserves not described in any of the defined reservation of fund balance accounts. It is used as a reserve for FI$Cal Account 1904000, Deposits in Condemnation Proceedings (Legacy 2730).

5390

39

Fund Balance/Net Position

Summary account of fund balance or retained earnings.

5500

390

Budgetary/Legal Fund Balance and Reservations

Summary account of budgetary/legal fund balance and reservations.

Not used

3900000

Fund Balance-Appropriated

Amount of fund balance which has been appropriated for expenditure in the annual budget.

5510

3902000

Fund Balance-Unappropriated

Amount of fund balance which is available for appropriation. Use FI$Cal account 3903000,Fund Balance Clearing (Legacy 5570) for the General Fund or other funds not accounted entirely by one agency/department (shared funds).

5530

3903000

Fund Balance–Clearing

Amount of each agency’s/department’s shared equity (net assets or liabilities) of particular funds in the State Treasury not accounted entirely by one agency/department (shared funds). At the fiscal year end, the balance (the net agency/department remittances to or disbursements from the particular funds in the State Treasury) of Cash in State Treasury is transferred to this account. Revenue and expenditure accounts are closed to this account.

5570

3904000

Retained Earnings

Accumulated earnings of funds.

5540

3905040

Reserve for Deposits

Amount of fund balance reserved for deposits

Not used

3905050 (SCO use only)

Reserve for Encumbrances

Amount of fund balance reserved for unliquidated encumbrances

5350