| STATE OF NEBRASKA | ||||
| AS - STATE ACCOUNTING DIVISION | ||||
| CHART OF ACCOUNTS | ||||
| REVENUE ACCOUNTS | ||||
| N | Non-posting | |||
| M | Machine posting only | |||
| blank | Posting allowed | |||
| Object | Level of Detail | Posting Edit | General Description | |
| 400000 | 3 | N | REVENUE | |
| 450000 | 4 | N | REVENUE - TAXES | |
| 451100 | 5 | INDIVIDUAL INC TAX-ESTIM | ||
| 451200 | 5 | WITHHOLDING TAX | ||
| 451300 | 5 | IND INC TAX-FINAL RETURN | ||
| 451400 | 5 | FIDUCIARY TAX | ||
| 451500 | 5 | CORP INC & FRANCHISE TAX | ||
| 451600 | 5 | PARTNERSHIP INCOME TAX | ||
| 452100 | 5 | RETAILERS SALES & USE TA | ||
| 452200 | 5 | MOTOR VEH SALES & USE TA | ||
| 452300 | 5 | LODGING TAX | ||
| 452400 | 5 | CONSUMERS USE TAX | ||
| 453100 | 5 | AVIATION FUELS TAX | ||
| 453200 | 5 | MOTOR VEHICLE FUELS TAX | ||
| 453300 | 5 | SPECIAL FUEL TAX | ||
| 453400 | 5 | INTERST MOT CARR FUEL TA | ||
| 453500 | 5 | SEVERANCE TAX | ||
| 454100 | 5 | ALCOHOL TAX | ||
| 454200 | 5 | TOBACCO PRODUCTS TAX | ||
| 454300 | 5 | PARI-MUTUEL WAGERING TAX | ||
| 454400 | 5 | ADMISSIONS TAX | ||
| 454500 | 5 | DOCUMENTARY STAMP TAX | ||
| 454600 | 5 | GRAIN & SEED TAX | ||
| 454700 | 5 | ENTERTAINMENT TAX | ||
| 454800 | 5 | OTHER EXCISE TAX | ||
| 455100 | 5 | BUSINESS & FRANCHISE TAX | ||
| 456100 | 5 | ESTATE TAX | ||
| 456200 | 5 | AIRLINE TAX | ||
| 456300 | 5 | CARLINE TAX | ||
| 456400 | 5 | PROPERTY TAX | ||
| 460000 | 4 | N | REVENUE-INTERGOVERNMENTAL | |
| 461100 | 5 | OPERATING FED GRANTS & C | ||
| 461200 | 5 | FED INDIRECT COST REIMB | ||
| 461300 | 5 | PASS-THROUGH FEDERAL GRA | ||
| 461500 | 5 | OP GRANTS - STATE AGENCI | ||
| 461600 | 5 | OP GRANTS - LOCAL GOVERN | ||
| 461700 | 5 | OP GRANTS - OTHER | ||
| 463100 | 5 | CAPITAL FED GRANTS & CON | ||
| 463200 | 5 | CAP GRANTS - STATE AGENC | ||
| 463300 | 5 | CAP GRANTS - LOCAL GOVER | ||
| 463400 | 5 | CAP GRANTS - OTHER | ||
| 465100 | 5 | NONGRANT REIMBURSEMENTS | ||
| 470000 | 4 | N | REVENUES-SALES & CHARGES | |
| 471100 | 5 | SALE OF SERVICES | ||
| 472100 | 5 | SALE OF SUP & MAT | ||
| 472200 | 5 | REPROD & PUBLICATIONS | ||
| 473100 | 5 | DRIVERS LICENSE FEES | ||
| 473200 | 5 | VEHICLE REGIST & PLATE F | ||
| 473300 | 5 | VEHICLE TITLE FEES | ||
| 473400 | 5 | TRUCK & BUS REGISTRATION | ||
| 473500 | 5 | FLEET PRORATION FEES | ||
| 473900 | 5 | OTHER VEHICLE FEES | ||
| 474100 | 5 | GENERAL BUSINESS FEES | ||
| 475100 | 5 | REGISTRATION / LICENSE F | ||
| 475200 | 5 | EXAMINATION FEES | ||
| 476100 | 5 | OTHER LIC PERM & FEES | ||
| 480000 | 4 | N | REVENUES-MISCELLANEOUS | |
| 481100 | 5 | INVESTMENT INCOME | ||
| 481200 | 5 | GAIN OR LOSS-SALE OF INV | ||
| 481300 | 5 | OTHER INVESTMENT REVENUE | ||
| 482100 | 5 | LAND USE REVENUE | ||
| 482300 | 5 | RIGHT OF WAY REVENUE | ||
| 483100 | 5 | HOUSING & DORM RENTAL RE | ||
| 483200 | 5 | BUILDING & SPACE RENTAL | ||
| 483300 | 5 | EQUIPMENT LEASE OR RENTA | ||
| 483400 | 5 | OTHER RENTAL REVENUE | ||
| 484100 | 5 | OPERATING DONATIONS & CO | ||
| 484200 | 5 | CAPITAL DONATIONS & CONT | ||
| 484300 | 5 | TRUST PRINCIPAL | ||
| 484400 | 5 | ESCHEAT MONIES | ||
| 484500 | 5 | REIMB NON-GOVT SOURCES | ||
| 484600 | 5 | OP GRANTS NON-GOVT SOURC | ||
| 484700 | 5 | CAP GRANTS NON-GOVT SOUR | ||
| 484800 | 5 | ROYALTY REVENUE | ||
| 484900 | 5 | OTHER PRIVATE SOURCES | ||
| 485100 | 5 | FINES FORFEITS & PENALTI | ||
| 486100 | 5 | LOAN INTEREST | ||
| 486200 | 5 | CONTRIBUTIONS | ||
| 486300 | 5 | CLEARING ACCOUNT | ||
| 486400 | 5 | CASH OVER ADJUSTMENT | ||
| 486500 | 5 | MISCELLANEOUS ADJUSTMENT | ||
| 486600 | 5 | CREDIT CARD CLEARING | ||
| 490000 | 4 | N | OTHER FINANCING SOURCES/U | |
| 491300 | 5 | SALE-SURP PROP/FIX ASSET | ||
| 491301 | 5 | DISPOSAL - PROCEEDS | ||
| 491302 | 5 | DISPOSAL - NET BOOK VALU | ||
| 491303 | 5 | DISPOSAL - CLEARING | ||
| 492100 | 5 | BOND ISSUANCE | ||
| 492200 | 5 | PREMIUM OR DISC ON BOND | ||
| 492300 | 5 | ACCRUED INTEREST BOND IS | ||
| 492400 | 5 | PROCEEDS FROM OTHER FIN | ||
| 492500 | 5 | PROCEEDS FROM CAPITAL LE | ||
| 493100 | 5 | OPERATING TRANSFERS IN | ||
| 493200 | 5 | OPERATING TRANSFERS OUT | ||
| 493300 | 5 | TRANSFERS TO COMPONENT U | ||
| 800100 | 4 | ERROR SUSPENSE (SYSTEM) | ||
| 814000 | 4 | N | INVENTORY ADJUSTMENTS | |
| 814100 | 5 | ACQUISITIONS | ||
| 814200 | 5 | ISSUES, TRANSFERS, ADJ | ||
| 814300 | 5 | ZERO BALANCE ADJ | ||
| 814400 | 5 | AVERAGE COST ADJ | ||
| 815000 | 4 | N | MANUFACTURING ACCOUNTS | |
| 815100 | 5 | COST OF GOODS SOLD | ||
| 815200 | 5 | DIRECT LABOR | ||
| 815300 | 5 | OVERHEAD COSTS | ||
| 840000 | 4 | TSB W/O BILLING | ||
| 841000 | 5 | BILLING ENTRIES | ||
| 850000 | 4 | BLDG W/O MAINTENANCE | ||
| 851000 | 5 | BLDG MAINTENANCE | ||
| 865000 | 4 | N | MISCELLANEOUS ADJUSTMENTS | |
| 865100 | 5 | MISCELLANEOUS ADJUSTMENTS | ||