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ctcLink Accounting Manual | Equity Accounts

ctcLink COA Equity Accounts


Account Type: 3000000-3999999 Equity

Account Classification: 3000000-3099999 Net Investment-Capital Assets

Account Account Type Description
3000050 Investment in General Capital Assets This account represents the net equity in general capital assets constructed or purchased with governmental fund type resources.  Used only in the General Capital Assets Subsidiary Account.

Account Classification: 3100000-3199999 Other Equity

Account Account Type Description
3100002 Other Equity Budgetary  
3100030 Accumulated Earnings(Losses) in Proprietary Funds (only in funds 4xx and 5xx) The balance of this account represents accumulated unrestricted earnings. Used only in enterprise, internal service and private purpose trust funds.
3100160 Assigned Fund Balance The balance of this account represents amounts a government intends to use for a specific purpose; intent can be expressed by the Board of Trustees or a person to which the Board of Trustees delegates the authority.
3100165 Assigned Fund Balance – Working Capital This account represents the portion of equity assigned by management (Board of Trustees or designee) for working capital purposes.  Amounts assigned for working capital are not considered to represent available spendable resources.3
3100170 Unassigned Fund Balance This should be used for amounts available for any purpose.  In governmental funds (other than State funds since they are restricted by state appropriation), it represents the excess of nonspendable, restricted, committed and assigned fund balances over total fund balance.
3100190  Restricted Non-Spendable This account includes items that cannot be spent because they are either (a) not in spendable form (will not convert to cash soon enough to affect the current period) or (b) are legally or contractually required to be maintained intact (such as the corpus of an endowment fund).
3100191 Non-spendable Consumable Inventories              The account represents the portion of fund balance that cannot be spent because consumable inventories do not represent available spendable resources even though they are a component of fund balance.  This account is a contra account for 
1030010 Consumable inventories.
3100195 Restricted Spendable This account includes amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation.
3100230 Committed Fund Balance The balance in this account are amounts constrained to specific purposes by the college itself, using its highest level of decision-making authority (Board of Trustees); to be reported as committed, amounts cannot be used for any other purpose unless the Board of Trustees take the same action to remove or change the constraint.

Account Type: 9000000-9999999 Allocations

Account Classification: 9000000-9999999 Operating and Capital Allocations

Account Account Type Description
9000001 State Operating Allocation This account is used to record the state operating allocation by fund.  This is used to compare state operating expenditures to the allocation.
9000005 State Capital Allocation This account is used to record the state capital allocation by fund.  This is used to compare state capital expenditures to the allocation.

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Last Modified: 8/1/23, 3:47 PM

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