ctcLink Accounting Manual | 10.30.45.4 Revenue Accounts

10.30.45.4 Revenue Accounts

2024-07-15

Account Type: 4000000-4999999 Revenue

4000000 – Revenue Budgetary

Account Classification: 4000001-4099999 Operating Revenue

4000001 – Operating Revenue Budgetary

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Reporting Class: 4000005-4009999 Student Tuition and Fees

4000005 - Student Tuition and Fees Budgetary

Student Tuition and Fees

Tuition - According to RCW 28B.15.020 the term ‘tuition fees’ mean the fees charged students registering at the state's colleges which consist of Operating Fees and Building Fees.

In addition, the colleges are authorized to charge services and activities fees which means fees, other than ‘tuition fees’, charged for the express purpose of funding student activities and programs (these may include student activity fees, student use fees, student building use fees, special student fees, or other similar fees charged to all students).

Additional RCWs require colleges to deposit 3.5% of tuition fees (operating and building) and services and activities fees into the institutional financial fund (860) to be used for student loans and financial aid. A maximum of an additional 3% of the operating tuition must be remitted to the State Treasurer to be deposited into the community and technical college Innovation Fund (currently used to purchase and implement ctcLink).

Operating fees, building fees and the services and activities fees combined are considered ‘tuition and fees’.

This manual will use the term ‘tuition’ to include operating, building and services and activities fees which encompass the institutional financial aid and innovation fee.

Fees – SAAM defines all student fees as “fees collected that are dedicated to the support of specific courses or activities. Examples include lab fees, fees for continuing education programs, health fees, athletic and recreation center fees, technology fees, and renewable energy fees.” See RCW 28B.15.031 “Operating Fees”.

Miscellaneous Student Fees – SAAM does not reference miscellaneous fees but colleges have historically referred to fees like “short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction and student deposits or rentals, disciplinary and library fines (RCW 28B.15.031(1)) as miscellaneous fees.

We will refer to both dedicated and miscellaneous student fees as ‘fees’.

Account	Account Type	Description
4000010	Tuition and Fees - General	Tuition collected for residents and non-residents, part time and full time students, and staff. Legislatively established tuition covers operating, building, and student and activity fees. When setting up the accounting for tuition item types in Student Financials, this account should only be used when no other tuition revenue account is available.
4000020	Resident Tuition	Tuition collected for resident students only whether, part time and full time. Legislatively established tuition covers operating, building, and student and activity fees.
4000030	International Tuition	Tuition collected for international students (non-US residents) full time students only. Legislatively established tuition covers operating, building, and student and activity fees.
4000040	Non-Resident Tuition	Tuition collected for non-resident students or those who qualify for residency status as defined by RCW only, whether full time or part-time. Legislatively established tuition covers operating, building, and student and activity fees.
4000099	Tuition Revenue Distribution	This account should be used at year end to distribute funds when tuition fees were deposited in one department, such as Operating Fee Tuition, Services and Activities tuition, Running Start fees, during the year but spend in another department. For example, in Fund 149 we collect all operating fee tuition revenue in a single chartstring (Fund-Class-Department), but spend the funds in numerous chartstrings (F-C-D). By moving revenue and cash from the single tuition collection chartstring to the expenditure chartstring, the chartstring will open with no fund balance (as it should).

Fees

Account	Account Type	Description
4000050	Dedicated Student Fees	Fees collected from students to cover the cost of specific supplies, materials or services. Examples include lab fees, fees for continuing education programs, health fees, athletic and recreation center fees, technology fees, and renewable energy fees.”
4000060	Miscellaneous Student Fees	Fees collected from students to cover the cost of certain services. SAAM does not reference miscellaneous fees but colleges have historically referred to fees such as “short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction and student deposits or rentals, disciplinary and library fines (RCW 28B.15.031(1)) as miscellaneous fees.
4000065	International Contract Charges (Fees)	Fees collected from international contract students to cover the cost of self-support classes as defined by RCW 28B.15.031(1) “…short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction…”
4000070	Student Fee Refund	This account is used to record refunds to students and should normally be a debit (reduction in revenue).
4000080	Self-Support Fees	Fees collected from students to cover the cost of self-support classes as defined by RCW 28B.15.031(1) “…short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction…”
4000090	Excess Enrollment Fees	State Board policy allows colleges to re-class all tuition and fees related to student over enrollments (in excess of system allocated levels) to a student fee.
4000099	Tuition Revenue Distribution	This account should be used at year end to distribute funds when tuition fees were deposited in one department, such as Operating Fee Tuition, Services and Activities tuition, Running Start fees, during the year but spend in another department. For example, in Fund 149 we collect all operating fee tuition revenue in a single chartstring (Fund-Class-Department), but spend the funds in numerous chartstrings (F-C-D). By moving revenue and cash from the single tuition collection chartstring to the expenditure chartstring, the chartstring will open with no fund balance (as it should).

Waivers

Community and technical college boards may grant waivers from the standard tuition and fees to limited classifications of students as authorized by statute. The basic waiver policy is provided in WAC 131-28-02501. Specific waivers are found in RCW 28B.15. For a comprehensive discussion of waivers please see State Board Tuition Waivers & Residency Classifications webpage.

In ctcLink student and staff tuition waivers use accounts 4000100 through 4000118 but are reported to AFRS as debit revenue.

Waivers Item Types are usually configured like this:
Debit WAxxx*LOCAL*7xxx*40001xx*846**275*98299****N****
Credit WAxxx*LOCAL*7xxx*4000199*846**275*98299****N****

Account	Account Type	Description
4000100	Tuition and Fee Waiver	When setting up the accounting for waiver item types in Student Financials, this account should only be used when no other waiver account is available.
4000105	Tuition and Fee Waiver Need Based	This account should be used with waivers item types in Student Financial when the waiver is dependent upon the student’s financial status (need).
4000110	Tuition and Fee Waiver Non-Need Based	When setting up the accounting for waiver item types in Student Financials, this account should be used when the waiver is not dependent on the student’s financial need. This would include for example, non-resident operating fee differential waivers and apprenticeship waivers among others.
4000115	Tuition and Fee Waiver Athletic	When setting up the accounting for waiver item types in Student Financials, this account should be used when the waiver is related to students involved in athletic programs.
4000118	Tuition and Fee Waiver Athletic Gender Equity	When setting up the accounting for waiver item types in Student Financials, this account should be used when the waiver is used to encourage students to participate to meet gender equity goals.
4000190	Cares Write-off Contra	CARES III (HEERF III) authorized colleges to write-off/payoff certain student balances/debt and claim the write-off amounts as lost revenue under CARES Institutional funds. This account should only be used when writing off tuition revenue as part of the CARES lost revenue provision.
4000199	Waiver Error	This credit account is only used in Student Financials (SF) Waiver Item Types. Since SF Item Types normally using fund balancing to distribute the waiver to the original charge chartstrings, this account is only used when an error occurs in recording the waiver. Debit WAxxxLOCAL7xxx40001xx846*27598299**N Credit** WAxxxLOCAL7xxx4000199846*27598299**N** Most errors occur when a waiver is applied to a student's account but there are no eligible charges to waive. Essentially, these are similar to unapplied payments since there are no receivables to relieve, the system records the error. When eligible charges are added to the student account, the Waiver Error is reversed and the receivable relieved. College staff should regularly review any balances in this account and re-class to the correct account (and perhaps correct what caused the error account to be used).

Reporting Class: 4010000-4019999 Auxiliary Enterprise Sales

4010000 – Auxiliary Enterprise Sales Budgetary

Account	Account Type	Description
4010010	Room Board & Meals	This account should be used to record revenues received by the college for room, board, and meals associated with the operation of a state program.
4010020	Sales in Proprietary Funds	This account should be used to record the sale of merchandise purchased for resale. This revenue source must be used when expenses are recorded to cost of goods sold (Accounts 5030120 through 5030299).
4010030	Filing Fees and Legal Services	This account should be used to record fees collected for filing, recording, registering, or archiving instruments or documents that (1) have or serve a legal or official function or (2) do not include a license or permit being issued.

Reporting Class: 4020000-4029999 Grants and Contracts

4020000 – Grants and Contracts Budgetary

Account	Account Type	Description
4020010	State Government Grants and Contracts	Do not use.
4020020	Interagency Reimbursement-Salaries	This account should be used to record payments received by the college from another state agency as a reimbursement of salaries and wages expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020030	Interagency Reimbursement-Benefits	This account should be used to record payments received by the college from another state agency as a reimbursement of benefits expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020040	Shared Leave Reimbursement	This account should be used to record the dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the State’s shared leave program. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020050	Interagency Reimbursement-Contracts	This account should be used to record payments received by a college from another state agencies as reimbursements of professional service contracts expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020060	Interagency Reimbursement-Goods/Services	This account should be used to record payments received by a college from another state agencies as reimbursements of goods and services expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020070	Interagency Reimbursement-Travel	This account should be used to record payments received by a college from another state agencies as reimbursements of travel costs expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020080	Interagency Reimbursement-Capital Outlays	This account should be used to record payments received by a college from another state agencies as reimbursements of capital outlays expended in a grant or contract. Do not include non-capitalized furnishings, equipment and software (accounts 5030070 through 5030090). For reimbursements of these expenditures, use account 4020060, Goods and Services. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020090	Interagency Reimbursement-Computer Equipment	This account should be used to record payments received by a college from another state agencies as reimbursements of capitalized computer equipment costs expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020100	Interagency Reimbursement-Grants	This account should be used to record payments received by a college from another state agencies as reimbursements of grants, benefits, and client services costs expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020110	Interagency Reimbursement-Debt Service	This account should be used to record payments received by a college from another state agencies as reimbursements of debt service costs expended in a grant or contract. Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020120	Intercollege Reimbursement	This account should be used to record payments received by a college from the State Board or another college in our system as reimbursements of costs expended in a grant or contract. Balances in account 4020120 in your records offset payments in account 5050021 in the paying college thus eliminating transactions between colleges.

Account	Account Type	Description
4021001	Local Grants and Contracts Budgetary
4021010	Private Grants and Contracts	This account should be used to record contributions and grants from non-federal sources received from a private organization (i.e. not received from a state agency or the college system). If the grant originated from the federal government but was passed through a private organization, please use account 4021070 – Private Federal Pass Thru Grants. Similar to federal grants, the expenditure of these private/local contribution and grant revenues are restricted by contract or agreement.
4021020	Local Grants and Contracts	This account should be used to record contributions and grants from non-federal sources received from a county, city, other local government or a non-Washington State agency including local Native American tribes (i.e. - not received from a state agency or the college system). If the grant originated from the non-federal government and was passed through a private organization, please use account 4021010 - Private Grants and Contracts. Similar to federal grants, the expenditure of these local contributions and grant revenues are restricted by contract or agreement.
4021030	Federal Pass Through Grants	This account should be used to record contributions and grants from federal sources passed through from a county, city or other local government including local Native American tribes. If the grant originated from the federal government but was passed through a state agency other than another college in our system, please use account 4020020 through 4020110 – Interagency Reimbursements. If the grant originated from the federal government and was passed through another college in our system, please use account 4020120 – Intercollege Reimbursements. Similar to direct federal grants, the expenditure of these private/local contribution and grant revenues are restricted by contract or agreement.
4021065	International Contract	This account should be used to record payments received by the college from organizations for charges for international contract students. See State Board Policy Manual Sections 5.30.10 State-funded Classes and Enrollment and 5.30.40 International Student Enrollment Reporting as well as Chapter 4.80.30 International Contract Students for a more complete discussion of international students.
4021067	Running Start	This account should be used to record payments received by the college from local school districts for charges for Running Start. All other payments received from local school districts for other dual enrollment students should be coded as 4021020.
4021070	Private Federal Pass Thru Grants	This account should be used to record contributions and grants from federal sources received from a private organization (i.e. not received from a state agency, a local government or tribe or college system).
4021080	Private Reimbursable Contracts	Revenue received pursuant to reimbursable contracts with private/local organizations including non-profit organizations, counties, cities, school districts, transit authorities and other states.

Account	Account Type	Description
40220010	Federal Grants and Contracts Budgetary	Revenue the college receives directly from the federal government under grant and similar agreements where the college is required to expend the revenue in accordance with federal program specifications. This also includes revenues associated with expenditures that are fully reimbursed by the federal government.

Account	Description	Legacy
4022010	Institute Museum Services	0303
4022020	Inter-American Foundation	0304
4022030	National Endowment for Arts	0305
4022040	National Endowment for Humanities	0306
4022050	National Drug Control Policy	0307
4022060	Peace Corps	0308
4022070	Legal Service Corp	0309
4022080	Department of Agriculture	0310
4022085	Federal Emergency Management Agency	0383
4022090	Department of Commerce	0311
4022100	Department of Defense	0312
4022110	Central Intelligence Agency	0313
4022120	Housing Urban Development	0314
4022130	Department of Interior	0315
4022140	Department of Justice	0316
4022150	Department of Labor	0317
4022160	Department of State	0319
4022170	Department of Transportation	0320
4022180	Department of the Treasury	0321
4022190	Federal Communications Commission	0332
4022200	General Services Admin	0339
4022210	Government Printing Office	0340
4022220	National Science Foundation	0347
4022230	Federal Revenue Non-Assistance	0355
4022240	Small Business Administration	0359
4022250	Veterans Administration	0364
4022260	Environmental Protection Agency	0366
4022270	Department of Energy	0381
4022280	Department of Education	0384
4022290	Health and Human Services	0393
4022300	National and Community Service	0394
4022310	Homeland Security	0397
4022320	Agency for International Development	0398
4022330	Miscellaneous Federal Assistance	0300
4022340	Nuclear Regulatory Commission	0377
4110020	Federal Pell Grant Revenue	0384

This revenue is part of the Department of Education but is separated to more easily distinguish the Pell Grant from other grants. Does not include the Pell Administrative allowance which should be coded to 4022230.

Reporting Class: 4030000-4039999 Other Operating Revenue

4030000 Other Operating Revenue Budgetary

Account	Account Type	Description
4030010	Items In Suspense-Revenue	This account should be used to record amounts received by the college that are identifiable by account type, but cannot be immediately allocated to the proper fund, class, department, project or revenue account. By fiscal year-end all amounts in this account must be reclassified to the appropriate account.
4030020	Income From Property	This account should be used to record revenue from rentals/leases of college owned land, facilities, and equipment that do not meet the definition of a right-to-use lease agreement, are below the state’s capitalization threshold, or are short-term.
4030030	Fines and Forfeits	Use this account to record amounts collected as penalties for an offense or breach of contract. Examples include parking violations and library fines.
4030040	Sale of Property Timber	Use this account to record revenues resulting from the following activities on college-owned land: timber contract sales, including settlement of defaulted contracts and other related timber contract fees; contract harvesting and other log sales; and damaged timber sales.
4030050	Sale of Property – Other	This account should be used to record proceeds from the sale or disposal of property, consumable supplies, materials, and products in governmental fund type. Property includes land, buildings, equipment, salvage, intangible property (such as, right-of-ways and royalties), sand and gravel, and nursery seedlings.
4030055	Gain/Loss Sale Capital Asset	This account should be used to record the gain or loss on the sale or disposal of a capital asset in a proprietary fund type account. The gain or loss is calculated by subtracting the remaining book value (original cost less accumulated depreciation) from the proceeds from the sale.
4030060	Charges for Services	Account is used to record the amounts collected in the course of regular business for sales of services. Examples include charges for fees for processing applications, charges for equipment repair, dental services or other student shop services.
4030070	Indirect Cost Reimbursement	Account is used To record indirect cost reimbursement associated with grants, contracts and other agreements.
4030075	Grant Repayments	Amounts collected as repayments of loan principal associated with a loan made under a federal or state loan program or other budgeted loan.
4030080	Expenditure Recovery-Prior Biennium	Used for receipt of cash/vendor credit for the recovery of an expenditure/expense charged to a prior period. Also used to record the liquidation of over-estimated accrued expenditures/expenses from a prior period when it is expected that no further payments will be made. Generally, only credits are allowed; debits require approval of the the OFM Accounting Consultant. Refer to SAAM Subsection 90.20.45.
4030090	Immaterial Prior Period Adjustments	Immaterial corrections related to prior period activity. Generally, only credits are allowed; debits require the approval of the OFM Accounting Consultant. Refer to Subsection 90.20.15.e. Refer to SAAM Subsection 90.20.15.e.
4030100	Cash Over/Short	This account is used to record the amounts of cash over or short for a cash deposit; required to make the deposit equal the source document total. Staff should review the balance in this account regularly to determine if fraudulent activity might be occurring.
4030110	AR Over/Short	Amounts of cash over or short for an accounts receivable receipt, required to make the receipt equal the source document total. Staff should review the balance in this account regularly to determine if fraudulent activity might be occurring.
4030120	Interest Income	Use this account to record interest earned unrelated to investing activities. Examples include interest on property sales agreements, past due accounts receivable, and loan agreements.
4030130	Intra-Fund Transfer	When transfers occur between different operating units, classes or departments within the same fund, the preferred method is to use this account for both the transfer in (credit) and transfer out (debit) and internal cash (1000199) as the offset. In AFRS, these transactions are eliminated since they are in the same fund. This process is frequently used to close out small balances in inactive departments.
4030140	Interfund Operating Transfer In	Colleges should use this account for transfers of revenue to one fund/class/department from another without a requirement for repayment (this is the negative/credit revenue). Operating transfers in and out (revenue accounts 4030140 and 4030150) MUST net to zero at the college level. Operating transfers require the approval of the Board of Trustees or an officer of the college designated by the Board.
4030150	Interfund Operating Transfer Out	Colleges should use this account for transfers of revenue to one fund/class/department from another without a requirement for repayment (this is the positive revenue). Generally, operating transfers in and out (revenue accounts 4030140 and 4030150) MUST net to zero at the college level. Operating transfers require the approval of the Board of Trustees or an officer of the college designated by the Board.
4030160	Other Operating Revenue	Use this account to record revenue the college receives from individuals, organizations, businesses and other governments for goods and services in conjunction with state sponsored programs without specific revenue source coding assigned to them. Examples include miscellaneous student services or photocopying. This account should only be used if no other revenue account meets the definition of the revenue.
4030165	Credit Card Rebates	Use this account to record revenue the college receives from their credit card company as a Rebate on amounts spent.
4030170	Publications and Documents	Use this account to record revenue received from the sale of paper and electronic publications and documents. Examples include college produced publications, manuals, and documents such as class materials.
4030190	Interagency Items in Suspense	This account can be used to record amounts received by the college from another college or agency that cannot be immediately be allocated to the proper expenditure coding. By fiscal year-end all amounts in this account must be reclassified to the appropriate account.

Reporting Class: 4040000-4049999 Other Revenue and Financing Sources

4040000 Other Operating Revenue Budgetary

Account	Account Type	Description
4040020	COP Proceeds New	Should be used to record resources provided through the issuance of certificates of participation by the Office of the State Treasurer used to finance real estate acquisition, construction and renovation, and equipment acquisition.
4040030	Payment to Refund COP	Used to record amounts sent to an Escrow Agent to refund (defease) a COP issue.
4040040	Original Issue Discount - Refunding COP	Discount associated with the issuance of refunding COPs. Refunding COPs are sold at a discount when the stated interest rate on the COPs is less than the market rate of interest for similar securities when the COPs are sold.
4040050	Underwriter Discount – Refunding COPs	This account is used to record COP sale expenses associated with the issuance of refunding COPs, specifically, the underwriters discount and cost of issuance expenses.
4040060	Original Issue Premium – Refunding COPs	This account should be used to record the premium associated with the issuance of refunding COPs. Refunding COPs are sold at a premium when the stated interest rate on the COPs is more than the market rate of interest for similar securities when the COPs are sold.
4040070	Refunding COPs Proceeds - OST Held	Use to record the amount of the total par or face value of refunding COPs.
4040080	Expenditure Recovery-Current Biennium	Use to record receipt of cash/vendor credit for the recovery of an expenditure/expense charged to a prior period (fiscal year). Also used to record the liquidation of over-estimated accrued expenditures/expenses from a prior period when it is expected that no further payments will be made. Generally, only credits are allowed; debits require approval of the OFM Accounting Consultant. Refer to SAAM 90.20.45.
4040090	Capital Leases	Account is used to record Lease-to-Own Acquisitions. Resources provided through a lease-to-own agreement used to finance capital acquisitions.
4040100	Original Issue Discount - COPs	Discount associated with the issuance of all COPs, except refunding COPs. COPs are sold at a discount when the stated interest rate is less than the market rate of interest for similar securities when the debt is sold.
4040110	Original Issue Premium - COPs	Premium associated with the issuance of all COPs, except refunding COPs. COPs are sold at a premium when the stated interest rate is more than the market rate of interest for similar securities when the debt is sold.
4040200	Other Finance Src/Right-to-Use Lease Acquisition	Resources provided through a lease (or other) agreement used to finance the right-to-use a capital asset. In most circumstances the value of this account is equal to 5040275 - Lease Asset Acquisition at the beginning of the lease.

Reporting Class: 4050000-4059999 Interest on Student Loans

Account	Account Type	Description
4050000	Interest on Student Loans Budgetary
4050010	Interest on Student Loans	Used to record interest earned on loans to students only.

Account Classification: 4100000-4199999 Non-Operating Revenue

4100000 – Non-Operating Revenue Budgetary

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Reporting Class: 4100000-4109999 Appropriations

Account	Account Type	Description
4100001	Appropriations Budgetary	State Reimbursements/Operating Appropriations. The following accounts are used to record revenue reimbursements (Legacy this was known as VPA) from the State Treasurer for expenditures in state funds. Used in Fund 841/790 only. However, at the end of fiscal year, in Period 133 all revenue (with an equal amount of internal cash – 1000199) in this account is transferred to the appropriate state fund.

Account	Account Type	Fund
4100010	State Reimbursement: General	Fund 001
4100020	State Reimbursement: Education Legacy Trust	Fund 08A
4100030	State Reimbursement: Employment Training Finance	Fund 11A
4100040	State Reimbursement: Education Construction	Fund 253
4100050	Current Treasury Cash Activity (OST)	The account was converted from Legacy GL 4310 during go-live. The presence of the GL indicated the cash from the Treasurer had been received by the college. In Legacy and during the first year-end close in ctcLink, the account is treated as revenue in state funds.
4100065	State Reimbursement: Invest in WA	Fund 20F
4100060	State Reimbursement: Pension Stabilization	Fund 489
4100070	State Reimbursement: Workforce Education	Fund 24J
4100080	State Reimbursement: Innovation	Fund 561 - Used by the State Board for reimbursement of ctcLink expenditures.
4100090	One WA 466	Fund 466 - Used by the State Board for reimbursement of One Washington expenditures.
4100099	Revolving Funds ONLY	Used by the State Board to transfer reimbursement of Revolving Fund expenditures to the colleges.

Reporting Class: 4110000-4119999 Federal Pell Grant

4110000 Federal Pell Grant Budgetary

Account	Account Type	Description
4110020	Federal Pell Grant	The accounts are used to revenue received from the Department of Education to fund the Pell grant.
4110030	Education CARES Grant	The accounts are used to revenue received from the Department of Education due to the corona virus pandemic. This includes all CARES/CARISA/HEERF funds related to the pandemic.

Reporting Class: 4120000-4129999 Investment Income

4120000 Investment Income Budgetary

Account	Account Type	Description
4120010	Investment Income	Earnings on deposits and investments including LGIP. Investment earnings may also be coded by specific type for example dividend income (account 4120030), and capital gains and losses (account 4120050). Costs of investment activities are recorded in account 4120040.
4120020	Amortization	Used to record the increase or decrease of non-cash changes in the fair value of investments.
4120030	Dividend Income	Used to record Income to shareholders derived from a division of a company’s profits. Dividends may be in the form of cash, stock or property.
4120040	Cost of Investment Activity	Used to record investment fees and expenses paid to external sources such as banks and other financing institutions for investment activities and securities lending transactions. Fees include external management fees, commissions, consultant fees, legal fees and other investment management related expenses paid to external sources. This source code should have a net debit balance.
4120050	Gain/Loss on Investment	Used to record gains and losses resulting when the value of an investment asset, for example stocks, bonds, mutual funds, or real estate, is more or less than its carrying cost (book value). Capital gains and losses may be realized or unrealized.

Reporting Class: 4130000-4139999 Other Non-Operating Revenue

4130000 Other Non-Operating Revenue Budgetary

Account	Account Type	Description
4130010	Gain/Loss on Sale of Capital Assets	This account should reflect the gain or loss on the sale or disposal of a capital asset in a proprietary type fund. The gain or loss is calculated by subtracting the remaining book value (original cost less accumulated depreciation) from the proceeds from the sale.
4130060	Leased Property Interest Income	This account should reflect the interest portion of revenues from right-to-use lease agreements of state owned land, facilities, and equipment from non-state entities.
4130070	Income from Leased Property	This account should reflect the principal portion of revenues from right-to-use lease agreements of state owned land, facilities, and equipment from non-state entities.
4130080	Leased Property Variable Income	This account should reflect the interest portion of revenues from right-to-use lease agreements of state owned land, facilities, and equipment from non-state entities.

Account Classification: 4200000-4299999 Capital Revenue

4200000 – Capital Revenue Budgetary

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Reporting Class: 4200000-4209999 Capital Appropriations

4200001 Capital Appropriations Budgetary

State Reimbursements/ Capital Appropriations . The following accounts are used to record revenue reimbursements (Legacy this was known as VPA) from the State Treasurer for expenditures in state capital funds. Used in Fund 841/790 only. However, at the end of fiscal year, in Period 133 all revenue (with an equal amount of internal cash – 1000199) in this account is transferred to the appropriate state fund.

Account	Account Type	Fund
4200010	State Reimbursement: State Building Construction	Fund 057
4200020	State Reimbursement: Community and Technical College Capital Projects	Fund 060
4200030	State Reimbursement: Gardner-Evans Higher Education Construction	Fund 357
4200040	State Reimbursement: Model Toxics Control Capital Project	Fund 23N
4200050	State Reimbursement: Climate Commitment Capital Project	Fund 26C
4200060	Sate Reimbursement: Community Assistance Capital Project	Fund 26V