Utah's Standard Local Government Chart of Accounts (2013)

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A Utah's Standard Local Government Chart of Accounts (2013) is a standard local government CoA for a State of Utah published in 2003.

References

2015

2013

NUMBER SHORT DESCRIPTION FULL DESCRIPTION DETAIL
10000000 ASSETS ASSETS
10010000 Current Assets Current Assets Cash and other assets that are expected to be converted to cash within one year.
10010100 Cash and Cash Equivalents Current Assets - Cash and Cash Equivalents Cash includes currency, coins, checks, and money orders. Cash equivalents are short-term highly liquid investments including treasury bills, commercial paper, and money market funds with original maturities of three months or less.
10010200 Investments Current Assets - Investments Securities expected to be held for less than one year that generate revenue as interest or dividends. For investments held longer than one year, use code 10020200.
10010300 Restricted Investments Current Assets - Restricted Investments Investments restricted by an externally enforceable constraint on how they might be used.
10010400 Receivables Current Assets - Receivables Amounts owing on open accounts from private persons, firms, or corporations for goods and services furnished by the governmental unit. For amounts due from other funds or from other governmental units, use codes 10010500 through 10010800.
10010401 Accounts Receivable, Net Current Assets - Receivables - Accounts Receivable, Net Accounts Receivable net of Allowance of Uncollectible Accounts (That portion of the accounts receivable which it is estimated will not be collected. The account is shown on the balance sheet as a deduction from the accounts receivable to arrive at the net accounts receivable.)
10010402 Accrued Interest Current Assets - Receivables - Accrued Interest The balance of accrued interest earned but not received on savings accounts, notes receivables and investments.
10010403 Accrued Taxes, Net Current Assets - Receivables - Accrued Taxes, Net The uncollected portion of taxes currently levied by a governmental unit which has become due, net of estimated refunds and allowances.
10010404 Notes Current Assets - Receivables - Notes An unconditional written promise signed by the maker to pay a certain sum of money on demand or at a fixed or determinable future time either to the bearer or to the order of a person designated therein. The note may be held by the governmental unit as designated payee or by endorsement.
10010405 Pledged Loans Current Assets - Receivables - Pledged Loans Receivables used as collateral for a debt instrument.
10010406 Interfund Loans Current Assets - Receivables - Interfund Loans Loans made by one fund to another with a requirement for repayment.
10010500 Due From Primary Government Current Assets - Due From Primary Government Amounts owed to a component unit by the primary government.
10010600 Due From Other Governments Current Assets - Due From Other Governments Amounts owed to the entity by a government entity other than the primary government.
10010700 Due From Component Units Current Assets - Due From Component Units Amounts owed to the primary government by a component unit.
10010800 Due From Other Funds Current Assets - Due From Other Funds Amounts due from a particular fund by another fund in the same governmental unit, for goods sold or services rendered.
10010900 Prepaid Expenses Current Assets - Prepaid Expenses Expenses entered in the accounts for benefits not yet received. Prepaid expenses differ from deferred charges in that they are spread over a shorter period of time and are regularly recurring costs of operation. Examples of prepaid expenses are prepaid rent, prepaid interest, and unexpired insurance premiums.
10011000 Inventory Current Assets - Inventory The cost value of materials and supplies on hand. This account is primarily for use in the enterprise fund, but may be used in any fund for which its value is significant.
10011100 Suspense Current Assets - Suspense Account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification.
10011200 Other Current Assets Current Assets - Other Current Assets
10020000 Noncurrent Assets Noncurrent Assets Capital assets which cannot easily be, or which are not expected to be, converted to cash within the next year.
10020100 Restricted Cash and Cash Equivalents Noncurrent Assets - Restricted Cash and Cash Equivalents Cash and cash equivalents that are restricted by an externally enforceable constraint on how it might be used.
10020200 Investments Noncurrent Assets - Investments Securities and real estate that are held for more than one year and that generate revenue as interest, dividends, rentals, or operating lease payments. This account does not include real estate used in government operations. This account includes certain securities (e.g., certificates of deposit) that are classified as deposits in the notes to the financial statements to disclose credit and market risks.
10020300 Restricted Investments Noncurrent Assets - Restricted Investments Long-term securities restricted by an externally enforceable constraint on how it might be used, such as reserves held to pay for long-term debt.
10020350 Net Pension Asset Noncurrent Assets - Net Pension Asset Recorded when the pension plan’s assets are greater than the total pension liability.
10020400 Accounts Receivable, Net Noncurrent Assets - Accounts Receivable, Net Amounts owed to the government by other third parties that these parties will not repay within one year, net of allowances.
10020500 Accrued Interest Receivable Noncurrent Assets - Accrued Interest Receivable The balance of accrued interest earned but not received on savings accounts, notes receivables and investments.
10020600 Notes Receivable Noncurrent Assets - Notes Receivable An unconditional written promise signed by the maker to pay a certain sum of money on demand or at a fixed or determinable future time either to the bearer or to the order of a person designated therein. The note may be held by the governmental unit as designated payee or by endorsement.
10020700 Pledged Loans Receivable Noncurrent Assets - Pledged Loans Receivable Long-term receivables used as collateral for a debt instrument.
10020800 Prepaid Expenses Noncurrent Assets - Prepaid Expenses Expenses entered in the accounts for benefits not yet received. Prepaid expenses differ from deferred charges in that they are spread over a shorter period of time and are regularly recurring costs of operation. Examples of prepaid expenses are prepaid rent, prepaid interest, and unexpired insurance premiums.
10020900 Other Investments Noncurrent Assets - Other Investments Securities and real estate held for the production of income in the form of interest, dividends, rental, or lease payments. The term does not include fixed assets used in governmental operations.
10021000 Other Non-current Assets Noncurrent Assets - Other Noncurrent Assets
10030000 Capital Assets Capital Assets Any asset used in operations with an initial useful life extending beyond one year.
10030100 Land Capital Assets - Land Value of land owned by a governmental unit. If land is purchased, this account includes the purchase price and costs such as legal fees, filing and excavation costs, etc., which are incurred to put the land in condition for its intended use. If land is acquired by gift, the account reflects its appraised value at time of acquisition.
10030200 Buildings Capital Assets - Buildings Value of permanent structures used to house persons and property owned by the governmental unit. If buildings are purchased or constructed, this account includes the purchase or contract price of all permanent buildings and fixtures attached to and forming a permanent part of such buildings. If buildings are acquired by gift, the account reflects the appraised value at time of acquisition.
10030300 Infrastructure Capital Assets - Infrastructure The acquisition cost of permanent improvements, other than buildings, which add value to the land. These improvements consist of capital expenditures such as roads, bridges, streets, sidewalks, curbs, gutters, drainage systems and outdoor lighting systems.
10030400 Construction in Progress Capital Assets - Construction in Progress The cost of construction work undertaken but not yet completed.
10030500 Machinery and Equipment Capital Assets - Machinery and Equipment Tangible property of a more or less permanent nature, other than land, buildings, or improvements, which is useful in carrying on operations. Examples are machinery, tools, trucks, cars, furniture and furnishings.
10030501 Machinery Capital Assets - Machinery and Equipment - Machinery
10030502 Vehicles Capital Assets - Machinery and Equipment - Vehicles
10030503 Furniture and Fixtures Capital Assets - Machinery and Equipment - Furniture and Fixtures
10030504 Computers and Equipment Capital Assets - Machinery and Equipment - Computers and Equipment
10030600 Intangible Assets Capital Assets - Intangible Assets An asset having no physical existence and its value being limited by rights and anticipative benefits that possession confers upon the owner (patent, copyright, software, water rights, easements, etc.).
10030601 Easements Capital Assets - Intangible Assets - Easements
10030602 Water Rights Capital Assets - Intangible Assets - Water Rights
10030603 Software Capital Assets - Intangible Assets - Software
10030700 Other Assets Capital Assets - Other Assets
10030701 Works of Art Capital Assets - Other Assets - Works of Art The value of art stored or displayed by the governmental unit.
10030800 Accumulated Depreciation Capital Assets - Accumulated Depreciation Total depreciation on tangible assets accumulated to date.
11000000 DEFERRED OUTFLOWS OF RESOURCES DEFERRED OUTFLOWS OF RESOURCES The consumption of net assets that are applicable to a future reporting period.
20000000 LIABILITIES LIABILITIES
20010000 Current Liabilities Current Liabilities Liabilities that become due within one year.
20010100 Accounts Payable Current Liabilities - Accounts Payable Liabilities on open accounts owing to private persons, firms, or corporations for goods and services received by a governmental unit (not including amounts due to other funds of the same governmental unit or to other governmental units).
20010200 Accrued Liabilities Current Liabilities - Accrued Liabilities A liability account for expenses that have accumulated at the end of an accounting period, but not due to be paid until a subsequent period. (See accounts 20010500 through 20010800.)
20010201 Accrued Payroll Current Liabilities - Accrued Liabilities - Accrued Payroll Employees' salary expenses that have been incurred but not yet paid.
20010300 Deposits Payable Current Liabilities - Deposits Payable A liability incurred for deposits received. Usually an enterprise fund account representing deposits made by customers as a prerequisite for receiving goods or services.
20010400 Interfund Loans Payable Current Liabilities - Interfund Loans Payable Loans made by one fund from another with a requirement for repayment.
20010500 Due to Primary Government Current Liabilities - Due to Primary Government Any accounts payable due to the primary government from a component unit.
20010600 Due to Other Governments Current Liabilities - Due to Other Governments Any accounts payable due to governmental entities other than the primary government of a component unit.
20010700 Due to Component Units Current Liabilities - Due to Component Units Amounts owed to a component unit.
20010800 Due to Other Funds Current Liabilities - Due to Other Funds A liability used to indicate amounts owed by a particular fund to another fund in the same governmental unit for goods and services rendered.
20010900 Notes and Loans Payable Current Liabilities - Notes and Loans Payable Promissory notes issued by a governmental unit or fund.
20011000 Contracts Payable Current Liabilities - Contracts Payable Amounts due on contracts for assets, goods, and services received by a governmental unit.
20011100 Bonds Payable, Net Current Liabilities - Bonds Payable, Net The current portion (due within one year) of the face value of bonds issued and outstanding, net of amortization of premiums or discounts incurred upon issuance.
20011200 Capital Leases Payable Current Liabilities - Capital Leases Payable Current portion of capital lease agreements.
20011300 Compensated Absences Current Liabilities - Compensated Absences Used to record accrued liability for vested employee compensatory, annual and sick leave earned and not used.
20011400 Unearned Revenue Current Liabilities - Unearned Revenue Amounts for which revenue recognition criteria have not been met but asset recognition criteria have been met. Examples include revenues collected before they are earned, or revenues that are measurable, but not available such as property taxes or grants.
20011500 Other Current Liabilities Current Liabilities - Other Current Liabilities Current portions of liabilities for claims or other current liabilities not classified elsewhere.
20020000 Noncurrent Liabilities Noncurrent Liabilities Liabilities that become due in over one year.
20020100 Accrued Liabilities Noncurrent Liabilities - Accrued Liabilities A long-term liability account for expenses that have accumulated at the end of an accounting period, but not due to be paid until a subsequent period.
20020200 Notes and Loans Payable Noncurrent Liabilities - Notes and Loans Payable Promissory notes issued by a governmental unit or fund.
20020300 Contracts Payable Noncurrent Liabilities - Contracts Payable Amounts due on contracts for assets, goods, and services received by a governmental unit.
20020400 Bonds Payable, Net Noncurrent Liabilities - Bonds Payable, Net The face value of bonds issued and outstanding, minus the current portion and net of unamortized premiums or discounts incurred upon issuance.
20020500 Capital Leases Payable Noncurrent Liabilities - Capital Leases Payable Noncurrent portion of capital lease agreements.
20020550 Closure/Post Closure Liability Noncurrent Liabilities - Closure/Post Closure Liability Liability associated with the closure and post closure care of hazardous waste management units and landfills.
20020600 Compensated Absences Noncurrent Liabilities - Compensated Absences Used to record accrued liability for vested employee compensatory, annual and sick leave earned and not used.
20020650 Net Pension Liability Noncurrent Liabilities - Net Pension Liability The liability of employers to employees for benefits provided through a defined benefit pension plan.
20020700 Other Noncurrent Liabilities Noncurrent Liabilities - Other Noncurrent Liabilities Long-term liabilities for claims or other noncurrent liabilities not classified elsewhere.
21000000 DEFERRED INFLOWS OF RESOURCES DEFERRED INFLOWS OF RESOURCES The acquisition of net assets that are applicable to a future reporting period.
22000000 FUND BALANCE FUND BALANCE Fund balance is the difference between assets and liabilities in governmental funds.
22010000 Nonspendable Nonspendable Amounts that cannot be spent because they are either in a nonspendable form, or legally or contractually required to be maintained intact such as inventory, prepaid amounts, or principal of a permanent fund.
22020000 Restricted Restricted Amounts constrained to be used for a specific purpose per external parties or enabling legislation.
22030000 Committed Committed Amounts constrained to be used for a specific purpose as per the government’s highest level of decision making authority such as the school board, board of directors, board of trustees, etc.
22040000 Assigned Assigned Amounts intended to be used for a specific purpose as per a committee or individual authorized by the governing body. These amounts are not restricted or committed.
22050000 Unassigned Unassigned The residual amount of funds in the General Fund that have been restricted, committed, or assigned.
23000000 NET POSITION NET POSITION Net position is the difference between total assets plus deferred outflows of resources, and total liabilities plus deferred inflows of resources in enterprise and fiduciary funds.
23010000 Net Investment In Capital Assets Net Investment In Capital Assets The portion of Net Position invested in capital assets less accumulated depreciation and debt directly related to capital assets.
23020000 Restricted Restricted The portion of Net Position with limits on their use, externally imposed by creditors, grantors, contributors or laws and regulations of other governments.
23020100 Expendable Restricted - Expendable Restricted by third party for a specific use
23020200 Nonexpendable Restricted - Nonexpendable Required to be retained in perpetuity
23030000 Unrestricted Unrestricted The portion of Net Position that has no explicit restriction on their use.
30000000 REVENUES REVENUES
30010000 Taxes Taxes
30010100 Property Tax Taxes - Property Tax Tax imposed on the ownership of property and measured by its value.
30010101 General Taxes - Property Tax - General Ad valorem taxes levied on an assessed valuation of real and personal property in the current year.
30010102 Prior Years Delinquent Taxes - Property Tax - Prior Years Delinquent Includes the taxes collected which were levied for general property taxes in prior years but had remained uncollected at the close of the year of assessment.
30010103 Fee in Lieu of Personal Property Taxes Taxes - Property Tax - Fee in Lieu of Personal Property Taxes The fee collected in lieu of taxes on personal property (i.e. autos, boats, RVs, etc.).
30010104 Debt Service Taxes - Property Tax - Debt Service Includes taxes collected to meet debt service requirements.
30010105 RDA Increment Taxes - Property Tax - RDA Increment Includes the collection of tax increment funds to fund an RDA’s urban renewal efforts within a project area.
30010200 Assessing and Collecting Taxes - Assessing and Collecting Includes revenue collected for assessing, re-appraisal, and collection of property tax.
30010201 Reappraisals Taxes - Assessing and Collecting - Reappraisals Revenues from these costs should be shown separately because they are exempted from the tax rate ceiling on assessing and collecting.
30010202 Statewide Levy Taxes - Assessing and Collecting - Statewide Levy Tax imposed upon an assessed valuation of real property on a state-wide basis. Collected by the county treasurer. These taxes are equalized by the Office of the Utah State Auditor, based on a formula established by state law. Taxes collected in excess of the county’s share determined by the formula are remitted to the Utah State Treasurer’s Office.
30010203 County Levy Taxes - Assessing and Collecting - County Levy Tax imposed upon assessed valuation of real property on a county-wide basis. These revenues offset the costs of assessing and collecting property taxes within the county.
30010300 Sales and Use Tax Taxes - Sales and Use Tax Tax imposed upon the sale or consumption of goods and services, generally paid by the public as an addition to the sale price of retail purchases. Also includes taxes imposed on the basis of the volume or number of units sold, taxes imposed on gross receipts or gross income of the transfer of goods and services or taxes related to related storage, production, importation, or consumption.
30010301 General Sales and Use Tax Taxes - Sales and Use Tax - General Sales and Use Tax Tax imposed as an addition to the sale price of retail purchases and the consumption of goods and services.
30010302 Gross Receipts Tax Taxes - Sales and Use Tax - Gross Receipts Tax Tax imposed on the value of business activity, such as insurance premiums or the value of electricity sold, generally paid instead of corporate income tax.
30010303 Public Utilities Sales Taxes - Sales and Use Tax - Public Utilities Sales Tax imposed as an addition to the sale of public utility service, other than gas or electricity (see 30010304).
30010304 Energy Sales and Use Taxes - Sales and Use Tax - Energy Sales and Use Tax imposed on the delivered value of taxable energy (gas and electricity) sold or used within the entity’s border.
30010305 Transient Room and Short Term Lease Tax Taxes - Sales and Use Tax - Transient Room and Short Term Lease Tax Tax imposed upon the rental of rooms in hotels, motels, inns, trailer courts, campgrounds, tourist homes, or similar establishments for lodging lasting less than 30 consecutive days.
30010306 Resort Community Tax Taxes - Sales and Use Tax - Resort Community Tax Tax derived from an additional rate imposed by municipalities on select sales of goods or services with transient room capacity greater than 66% of the localities permanent census population.
30010307 Mass Transit Tax Taxes - Sales and Use Tax - Mass Transit Tax Tax derived from an additional rate imposed by localities on select sales of goods or services dedicated to funding mass transit.
30010308 Transportation Tax Taxes - Sales and Use Tax - Transportation Tax Tax derived from an additional rate imposed by localities on select sales of goods or services dedicated to funding roads, highways, airports, and other transportation infrastructure or operation.
30010309 Recreation, Arts, and Parks Tax Taxes - Sales and Use Tax - Recreation, Arts, and Parks Tax Tax derived from an additional rate imposed by localities on select sales of goods or services dedicated to funding botanical gardens, cultural events or centers, recreational activities, zoos, arts, or parks.
30010310 Rural Hospital Tax Taxes - Sales and Use Tax - Rural Hospital Tax Tax derived from an additional rate imposed by localities on select sales of goods or services dedicated to funding healthcare.
30010311 Motor Fuels Tax Taxes - Sales and Use Tax - Motor Fuels Tax Tax derived from the sale of gasoline, diesel oil, aviation fuel, gasohol, ethanol, and any other fuel used to operate motor vehicles or aircraft.
30010312 Motor Vehicle Rental Tax Taxes - Sales and Use Tax - Motor Vehicle Rental Tax Tax derived from the rental of a motor vehicle.
30010313 Tobacco Products Tax Taxes - Sales and Use Tax - Tobacco Products Tax Tax derived from the sale of tobacco products, synthetic cigars, e‑cigarettes, or related products.
30010314 Alcoholic Beverage Tax Taxes - Sales and Use Tax - Alcoholic Beverage Tax Tax imposed on the sale of alcohol.
30010315 Restaurant Tax Taxes - Sales and Use Tax - Restaurant Tax Tax derived from an additional rate imposed on the sale of prepared food service.
30010400 Franchise Tax Taxes - Franchise Tax Taxes imposed upon privately-owned utilities which have been given a franchise to operate within the governmental entity, generally for use or access to property for standards, wiring, underground pipes, or other equipment.
30010401 Cable Tax Taxes - Franchise Tax - Cable Tax Revenues from a franchise tax imposed on cable.
30010402 Telephone Tax Taxes - Franchise Tax - Telephone Tax Revenues from a franchise tax imposed on telephones.
30010403 Water Tax Taxes - Franchise Tax - Water Tax Revenues from a franchise tax imposed on water.
30010404 Sewer Tax Taxes - Franchise Tax - Sewer Tax Revenues from a franchise tax imposed on sewer.
30020000 Licenses and Permits Licenses and Permits
30020100 Business Licenses and Permits Licenses and Permits - Business Licenses and Permits Revenues from businesses and occupations which must be licensed before doing business within the governmental unit.
30020101 Alcoholic Beverage Licenses Licenses and Permits - Business Licenses and Permits - Alcoholic Beverage Licenses Revenues collected for the issuance of licenses related to the sale of alcoholic beverages.
30020102 Health Licenses and Permits - Business Licenses and Permits - Health Revenues collected from the issuance of health permits and licenses, including food handlers permits.
30020103 Police and Protective Licenses and Permits - Business Licenses and Permits - Police and Protective Revenues collected from the issuance of alarm permits, protest permits, block party permits, etc.
30020104 Corporation and Business Licenses and Permits - Business Licenses and Permits - Corporation and Business Revenues collected for the issuance of licenses relating to occupying an establishment, or operating a business or corporation.
30020105 Public Utilities Licenses and Permits - Business Licenses and Permits - Public Utilities Revenues collected granting a utility the privilege of operating within the government's jurisdiction.
30020106 Professional and Occupational Licenses and Permits - Business Licenses and Permits - Professional and Occupational Revenues collected for the issuance of licenses to practice a regulated profession or occupation within the government’s boundaries.
30020107 Amusements Licenses and Permits - Business Licenses and Permits - Amusements Revenues from granting the privilege to operate amusements, generally concerts, tours, sporting events, theaters, carnivals.
30020200 Non-Business Licenses and Permits Licenses and Permits - Non-Business Licenses and Permits Revenues from all non-business licenses and permits levied according to benefits presumably conferred by the license or permit.
30020201 Buildings, Structures and Equipment Licenses and Permits - Non-Business Licenses and Permits - Buildings, Structures and Equipment
30020202 Marriage Licenses Licenses and Permits - Non-Business Licenses and Permits - Marriage Licenses
30020203 Hunting and Fishing Licenses Licenses and Permits - Non-Business Licenses and Permits - Hunting and Fishing Licenses
30020204 Cemetery Burial Permits Licenses and Permits - Non-Business Licenses and Permits - Cemetery Burial Permits
30020205 Animal Licenses Licenses and Permits - Non-Business Licenses and Permits - Animal Licenses
30020206 Street and Curb Permits Licenses and Permits - Non-Business Licenses and Permits - Street and Curb Permits
30020300 Motor Vehicle Registrations Licenses and Permits - Motor Vehicle Registrations Revenues collected for the registration of automobiles, trucks, boats, or other vehicles.
30030000 Intergovernmental Intergovernmental Revenues received from other governments.
30030100 Federal Intergovernmental - Federal Revenues received from the Federal Government.
30030101 Operating Grants Intergovernmental - Federal - Operating Grants Non-exchange receipts to administer programs or provide for general services, excluding community development and public safety grant programs (see 30030104 and 30030105).
30030102 Capital Grants Intergovernmental - Federal - Capital Grants Non-exchange receipts to purchase land, buildings, or equipment.
30030103 Payment In Lieu of Taxes Intergovernmental - Federal - Payment In Lieu of Taxes Revenues received from the Federal Government in lieu of property tax payments.
30030200 State Intergovernmental - State Revenues received from the State of Utah.
30030201 Operating Grants Intergovernmental - State - Operating Grants Non-exchange receipts to administer programs or provide for general services.
30030202 Capital Grants Intergovernmental - State - Capital Grants Non-exchange receipts to purchase land, buildings, or equipment.
30030203 Payment in Lieu of Taxes Intergovernmental - State - Payment in Lieu of Taxes
30030204 General Sales and Use Taxes Intergovernmental - State - General Sales and Use Taxes
30030205 Class B and C Road Funds Intergovernmental - State - Class B and C Road Funds
30030206 Mineral Lease Allotment Intergovernmental - State - Mineral Lease Allotment
30030207 State Liquor Fund Allotment Intergovernmental - State - State Liquor Fund Allotment
30030300 Local Intergovernmental - Local Revenues received from other local governments.
30030301 Operating Grants Intergovernmental - Local - Operating Grants Non-exchange receipts to administer programs or provide for general services.
30030302 Capital Grants Intergovernmental - Local - Capital Grants Non-exchange receipts to purchase land, buildings, or equipment.
30030303 Service Contracts Intergovernmental - Local - Service Contracts Revenues received from service agreements with other local governments.
30030304 Property Taxes Intergovernmental - Local - Property Taxes Property taxes received from other governments for general operations.
30040000 Charges For Service Charges For Service Revenues from all charges for current services.
30040100 Fares Charges For Service - Fares Revenues received from customers for transportation.
30040200 Fees Charges For Service - Fees Revenues received from a charge to recoup a substantial portion of the cost incurred to provide the payer with a particular benefit or privilege.
30040201 Impact Charges For Service - Fees - Impact Revenues received for the development of public infrastructure to service new construction.
30040202 Inspection Charges For Service - Fees - Inspection Revenues received for evaluating the safety, quality, or characteristics of a good or service.
30040203 Parking Charges For Service - Fees - Parking Revenues received for providing the privilege for a vehicle to legally occupy a specific space for a given time.
30040204 Connection Charges For Service - Fees - Connection Revenues received for establishing access to a service.
30040205 Plan Check Charges For Service - Fees - Plan Check Revenues received to review plans, specifications, or calculations to verify compliance with mechanical, electrical, plumbing, zoning, or fire codes.
30040206 Zoning and Subdivision Charges For Service - Fees - Zoning and Subdivision Revenues received in surveying, mapping, or analyzing relevant uses of land.
30040207 Tolls Charges For Service - Fees - Tolls Revenues received for providing the use of a bridge or roadway.
30040300 Special Assessments Charges For Service - Special Assessments Revenues received from a compulsory levy on selected properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties.
30040400 Sales and Service Charges For Service - Sales and Service Revenues received for the provision of a service or the transfer of property.
30040401 Materials and Supplies Charges For Service - Sales and Service - Materials and Supplies Revenues received for the exchange of commodities, scrap, salvage, property, or other raw materials.
30040402 Goods and Publications Charges For Service - Sales and Service - Goods and Publications Revenues received for the provision of a good, often a tangible item in which ownership of the item is transferred. Examples include publications, signage, files, documents, maps.
30040403 Services Charges For Service - Sales and Service - Services Revenues received for the provision of a service, often an intangible commodity or activity in which ownership is not exchanged. This includes services such as the provision of garbage collection, emergency medical treatment or rescue.
30040404 Concessions Charges For Service - Sales and Service - Concessions Revenues received for the provision of snacks, beverages, food or related items.
30040405 Metered Products Charges For Service - Sales and Service - Metered Products Revenues received for providing a product or service that is measured or metered in determining payment. Examples include the provisions of electricity, water, and natural gas.
30040406 Cemetery Lots and Perpetual Care Charges For Service - Sales and Service - Cemetery Lots and Perpetual Care Revenues received for the promise of an interment site, and revenues set aside for the indefinite maintenance of a cemetery.
30040407 Admissions Charges For Service - Sales and Service - Admissions Revenues received for admissions to concerts, games, and special events sponsored by the government entity.
30040408 Tuitions Charges For Service - Sales and Service - Tuitions Revenues received for the provision of teaching or instruction.
30040500 Reimbursements Charges For Service - Reimbursements
30040600 Rents and Leases Charges For Service - Rents and Leases
30040700 Royalties Charges For Service - Royalties
30040800 Premiums Charges For Service - Premiums Revenues derived from an adjustment in the interest rate that reflects the difference between the present value and the face amount of the obligation when the former is greater than the latter.
30040900 Interdepartmental Charges Charges For Service - Interdepartmental Charges
30050000 Fines and Forfeitures Fines and Forfeitures Revenues from penalties imposed for violations of law, civil penalties, court fees resulting from a conviction or violation, restitutions collected by government, or forfeits of deposits.
30050100 Court Fines Fines and Forfeitures - Court Fines
30050200 Bond Forfeitures Fines and Forfeitures - Bond Forfeitures
30050300 Confiscations Fines and Forfeitures - Confiscations
30050400 Escheats Fines and Forfeitures - Escheats Value of property that has reverted to the government entity when no legal heirs or claimants exist.
30050500 Library Fines Fines and Forfeitures - Library Fines
30050600 Penalties and Interest Fines and Forfeitures - Penalties and Interest
30050700 Parking Fines Fines and Forfeitures - Parking Fines
30060000 Miscellaneous Miscellaneous Revenues which cannot feasibly be classified within the foregoing revenue classifications.
30060100 Interest Earnings Miscellaneous - Interest Earnings Revenues from all amounts received as a result of interest earned from any source, such as investments, time deposits, etc.
30060200 Dividends Miscellaneous - Dividends
30060300 Donations Miscellaneous - Donations
30060400 Discounts Miscellaneous - Discounts
30060500 Customer Deposits Miscellaneous - Customer Deposits
30060600 Insurance Proceeds Miscellaneous - Insurance Proceeds
30060700 Contributions Miscellaneous - Contributions
30060800 Recoveries Miscellaneous - Recoveries
30060900 Settlements Miscellaneous - Settlements
30061000 Commissions Miscellaneous - Commissions
30061100 Reimbursements Miscellaneous - Reimbursements
30061200 Private Grants Miscellaneous - Private Grants Non-exchange receipts to administer programs or provide for general services, or to purchase land, buildings, or equipment.
30061201 Operating Miscellaneous - Private Grants - Operating
30061202 Capital Miscellaneous - Private Grants - Capital
30061300 Lease Proceeds Miscellaneous - Lease Proceeds
30070000 Other Sources of Funding Other Sources of Funding
30070100 Interfund Transfers Other Sources of Funding - Interfund Transfers Transfers between individual fund groups within a governmental reporting entity which are not repayable and are not considered charges for goods or services provided by other funds.
30070200 Proceeds From Borrowing Other Sources of Funding - Proceeds From Borrowing
30070300 Gain on Disposal of Capital Asset Other Sources of Funding - Gain on Disposal of Capital Asset
30080000 Special and Extraordinary Gain Special and Extraordinary Gain Gain from transactions or other events that are both unusual in nature and infrequent in occurrence. Special gains result from events that are either unusual or infrequent.
30090000 Suspense Suspense
40000000 EXPENDITURES EXPENDITURES
40010000 Personnel Services Personnel Services Expenditures for salaries, wages, and related employee benefits provided for employees.
40010100 Salaries and Wages Personnel Services - Salaries and Wages Gross salary and wages for services rendered by both permanent and temporary employees.
40010101 Regular Employees Personnel Services - Salaries and Wages - Regular Employees Salaries and wages, excluding overtime (use 40010103), paid to permanent full-time and permanent part-time employees.
40010102 Temporary Employees Personnel Services - Salaries and Wages - Temporary Employees Full-time or part-time wages, excluding overtime (use 40010103) paid to employees hired on a temporary or substitute basis.
40010103 Overtime Personnel Services - Salaries and Wages - Overtime Expenditures to either permanent or temporary employees for work performed in addition to the normal work period for which the employee is compensated.
40010200 Employee Benefits Personnel Services - Employee Benefits
40010201 Employee Allowances Personnel Services - Employee Benefits - Employee Allowances Expenditures incurred on behalf of an employee for specific purposes, such as cell phones, transportation, uniforms, etc.
40010202 Group Insurance Personnel Services - Employee Benefits - Group Insurance Insurance that is purchased by the government entity for the benefit of its employees, including health, dental, vision, etc.
40010203 Social Security (FICA) and Medicare Contributions Personnel Services - Employee Benefits - Social Security (FICA) and Medicare Contributions
40010204 Retirement Contributions Personnel Services - Employee Benefits - Retirement Contributions
40010205 Tuition Reimbursements Personnel Services - Employee Benefits - Tuition Reimbursements
40010206 Unemployment Insurance Personnel Services - Employee Benefits - Unemployment Insurance
40010207 Workers' Compensation Personnel Services - Employee Benefits - Workers' Compensation
40010208 Leave Pool Personnel Services - Employee Benefits - Leave Pool
40010209 Termination Pool Personnel Services - Employee Benefits - Termination Pool
40010210 Actuarial Calculated Pension Expense Personnel Services - Employee Benefits - Actuarial Calculated Pension Expense A target or recommended contribution to a defined benefit pension plan as determined by an actuary.
40010300 Nonwage Compensation Personnel Services - Nonwage Compensation Includes any non-cash compensation not included in 40010200 (e.g. individual life insurance, board stipends, meeting pay, etc.).
40020000 General and Contracted Services General and Contracted Services Services rendered by individuals and/or groups not on the payroll and other charges for operations.
40020100 Professional and Technical Services General and Contracted Services - Professional and Technical Services Professional and technical services rendered by individuals and/or groups not on the payroll.
40020101 Administrative General and Contracted Services - Professional and Technical Services - Administrative Expenditures for services in support of the various policy-making and managerial activities.
40020102 Technical General and Contracted Services - Professional and Technical Services - Technical Expenditures for services that require basic knowledge and / or manual skills.
40020103 Professional General and Contracted Services - Professional and Technical Services - Professional Expenditures for a professional service in support of operations. Included are medical doctors, lawyers, architects, auditors, accountants, therapists, audiologists, dieticians, editors, negotiation specialists, etc.
40020104 Information Technology General and Contracted Services - Professional and Technical Services - Information Technology Expenditures for data entry, formatting, and processing services other than programming.
40020200 Property Services General and Contracted Services - Property Services Expenditures for services rendered by organizations or personnel not on the payroll to operate, repair, and maintain property.
40020201 Janitorial and Custodial General and Contracted Services - Property Services - Janitorial and Custodial
40020202 Grounds Care General and Contracted Services - Property Services - Grounds Care
40020203 Security General and Contracted Services - Property Services - Security
40020300 Insurance General and Contracted Services - Insurance Expenditures for liability, property, vehicle, fire, accident, including risk management and self-insurance payments, and all other forms of insurance except for state employee insurance benefits.
40020400 Advertising and Public Notices General and Contracted Services - Advertising and Public Notices
40020450 Awards and Promotions General and Contracted Services - Awards and Promotions Costs associated with awards given during special events or government-sponsored activities and costs associated with promotional products.
40020500 Printing and Binding General and Contracted Services - Printing and Binding
40020600 Postage and Shipping General and Contracted Services - Postage and Shipping
40020700 Collection Services General and Contracted Services - Collection Services A service performed by a neutral third party in receiving and disbursing payments as instructed by the parties concerned.
40020800 Dues and Memberships General and Contracted Services - Dues and Memberships Expenditures or assessments for membership in professional or other organizations or associations.
40020900 Travel, Education and Training General and Contracted Services - Travel, Education and Training Charges for conferences, educational materials, personal car use, employee travel expense, charges for vehicles accounted for in an Internal Service Fund, and charges for shipping goods and other assets.
40021000 Bank Charges General and Contracted Services - Bank Charges Bank charges and fees e.g. overdraft fees, wire transfer fees, monthly account/minimum balance fees, debit card transaction fees, and ATM fees.
40021100 Rental of Land and Buildings General and Contracted Services - Rental of Land and Buildings
40021200 Rental of Equipment and Vehicles General and Contracted Services - Rental of Equipment and Vehicles
40021300 Nonprofessional Services General and Contracted Services - Nonprofessional Services
40030000 Utilities and Utility Services Utilities and Utility Services Expenditures for utilities and utility services received from public or private utility companies.
40030100 Water and Sewerage Utilities and Utility Services - Water and Sewerage
40030200 Natural Gas Utilities and Utility Services - Natural Gas
40030300 Electricity Utilities and Utility Services - Electricity
40030400 Telecommunication Utilities and Utility Services - Telecommunication Expenditures for transmission of voice and data communication including Internet.
40030500 Waste and Disposal Utilities and Utility Services - Waste and Disposal
40040000 Taxes and Fees Taxes and Fees
40040100 Payment In Lieu of Taxes Taxes and Fees - Payment In Lieu of Taxes
40040200 Sales Tax Taxes and Fees - Sales Tax
40040300 Licenses and Permits Taxes and Fees - Licenses and Permits
40040400 Fees Taxes and Fees - Fees
40050000 Supplies and Materials Supplies and Materials Expenditures for items of an expendable nature that are consumed, worn out, or deteriorated in use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances are considered supply expenditures. Expenditures for non-equipment items which, with reasonable care and use, may be expected to last for more than one year are considered material expenditures.
40050100 Office Supplies Supplies and Materials - Office Supplies Expenditures for all items normally considered as office supplies, such as stationary, pencils, pens, printed forms, etc.
40050200 Operating Supplies Supplies and Materials - Operating Supplies Expenditures for operating supplies, including for equipment, such as automotive supplies, gasoline and oil, tires, batteries, and custodial supplies.
40050201 Motor Fuels Supplies and Materials - Operating Supplies - Motor Fuels Expenditures for gasoline and other motor fuels purchased in bulk or periodically from a gasoline service station.
40050202 Janitorial and Custodial Supplies and Materials - Operating Supplies - Janitorial and Custodial
40050203 Chemicals and Testing Supplies and Materials - Operating Supplies - Chemicals and Testing
40050204 Uniforms Supplies and Materials - Operating Supplies - Uniforms Costs associated with the purchase of uniforms or other identifying clothing for the use of employees and volunteers to identify their role or relationship with the government entity.
40050300 Food and Entertainment Supplies and Materials - Food and Entertainment
40050400 Books, Publications, and Subscriptions Supplies and Materials - Books, Publications, and Subscriptions
40050500 Material Supplies and Materials - Material
40050501 Construction Material Supplies and Materials - Material - Construction Material
40050502 Road Repair Material Supplies and Materials - Material - Road Repair Material
40050503 Salt and Sand Supplies and Materials - Material - Salt and Sand
40050504 Other Raw Materials Supplies and Materials - Material - Other Raw Materials
40050505 Fabricated Products Supplies and Materials - Material - Fabricated Products
40050600 Repair and Maintenance Supplies and Materials - Repair and Maintenance Expenditures for contracted repair and maintenance services.
40050601 Property Supplies and Materials - Repair and Maintenance - Property
40050602 Buildings Supplies and Materials - Repair and Maintenance - Buildings
40050603 Machinery and Equipment Supplies and Materials - Repair and Maintenance - Machinery and Equipment
40050604 Other Assets Supplies and Materials - Repair and Maintenance - Other Assets
40050700 Cost of Sales Supplies and Materials - Cost of Sales Cost of purchasing raw material and manufacturing finished products.
40050800 Small Tools and Minor Equipment Supplies and Materials - Small Tools and Minor Equipment Expenditures for items costing less than the capitalization limit of the entity, but of a durable, nonconsumable nature.
40050900 Signage Supplies and Materials - Signage Costs associated with signs or banners for public buildings or areas, including signage used for transportation purposes.
40051000 Decorations Supplies and Materials - Decorations Costs associated with decorations purchased to celebrate special events or holidays.
40060000 Grants and Contracts Grants and Contracts
40060100 Federal Grants and Contracts - Federal
40060200 State Grants and Contracts - State
40060300 Local Grants and Contracts - Local
40060400 Private Grants and Contracts - Private
40070000 Direct Payments Direct Payments
40070100 Jury and Witness Payments Direct Payments - Jury and Witness Payments
40070200 Welfare Recipient Payments Direct Payments - Welfare Recipient Payments
40070300 Payments to Third Parties Direct Payments - Payments to Third Parties
40080000 Capital Outlays Capital Outlays
40080100 Land Capital Outlays - Land
40080200 Buildings Capital Outlays - Buildings
40080300 Infrastructure Capital Outlays - Infrastructure
40080400 Construction Capital Outlays - Construction
40080500 Machinery and Equipment Capital Outlays - Machinery and Equipment
40080501 Machinery Capital Outlays - Machinery and Equipment - Machinery
40080502 Vehicles Capital Outlays - Machinery and Equipment - Vehicles
40080503 Furniture and Fixtures Capital Outlays - Machinery and Equipment - Furniture and Fixtures
40080504 Computers and Equipment Capital Outlays - Machinery and Equipment - Computers and Equipment
40080600 Intangible Assets Capital Outlays - Intangible Assets
40080601 Easements Capital Outlays - Intangible Assets - Easements
40080602 Water Rights Capital Outlays - Intangible Assets - Water Rights
40080603 Software Capital Outlays - Intangible Assets - Software
40080700 Other Assets Capital Outlays - Other Assets
40080701 Works of Art Capital Outlays - Other Assets - Works of Art
40080800 Closure/Post Closure Expense Capital Outlays - Closure/Post Closure Expense Costs associated with the closure and post closure care of hazardous waste management units and landfills
40090000 Interdepartmental Charges Interdepartmental Charges
40100000 Judgments and Losses Judgments and Losses Expenditures related to settlement of claims against the governmental unit for injury to persons or property. This account does not include the cost of land acquired by condemnation proceedings and expenditures in settlement of damage claims resulting from construction projects undertaken and financed by the governmental unit. The later should be charged as part of the capital outlay of the affected project and classified under applicable functions and activities.
40110000 Other Financing Uses Other Financing Uses
40110100 Interfund Transfers Other Financing Uses - Interfund Transfers
40110101 Indirect Cost Allocations Other Financing Uses - Interfund Transfers - Indirect Cost Allocations Overhead expenses allocated to various functions based upon an indirect cost application plan.
40110200 Payments to Refunding Escrow Other Financing Uses - Payments to Refunding Escrow Payments made to an escrow agent from sources other than refunding bond proceeds.
40110300 Loss on Disposal of Capital Assets Other Financing Uses - Loss on Disposal of Capital Assets
40120000 Depreciation Depreciation
40130000 Amortization Amortization The portion of the cost of an intangible asset that is charged as an expense during a particular period.
40140000 Bad Debt Expense Bad Debt Expense The portion of receivable balances, recorded previously as revenue, which has now been determined to be uncollectible.
40150000 Contingencies Contingencies
40160000 Special and Extraordinary Loss Special and Extraordinary Loss Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170000 Debt Service Debt Service Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170100 Principal Debt Service - Principal Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170200 Interest Debt Service - Interest Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170300 Fees Debt Service - Fees Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170400 Bond Issuance Costs Debt Service - Bond Issuance Costs Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170500 Refunds Debt Service - Refunds Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
40170600 Lease Payments Debt Service - Lease Payments Loss from transactions or other events that are both unusual in nature and infrequent in occurrence. Special losses result from events that are either unusual or infrequent.
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