STATE OF NEBRASKA
AS - STATE ACCOUNTING DIVISION
CHART OF ACCOUNTS
BALANCE SHEET ACCOUNTS
		N	Non-posting
		M	Machine posting only
		blank	Posting allowed
Object	Level of Detail	Posting Edit	General Description	Description
100000	3	N	ASSETS
110000	4	N	CASH & CASH EQUIVALENTS
110100	5	N	GEN BANK ACCT-TREAS ONLY
111100	5	M	GENERAL CASH	Each fund in the accounting system has, at a minimum, one cash account. This general cash account will be set up automatically when each fund is established. For every debit/credit amount entered on a document the system posts an offsetting credit/debit to this account.
112100	5		PETTY CASH	A sum of money set aside on an imprest basis for the purpose of making change or paying small obligations for which the issuance of a formal voucher and warrant would be too expensive and time-consuming.  NOTE: This account should only be used when establishing a petty cash fund authorized by state statute or when terminating a petty cash fund.
112200	5		DEPOSITS WITH VENDORS	A sum of money placed with a vendor in lieu of issuing a warrant and in advance of receiving goods or services. Generally, the goods or services are purchased frequently and are a small dollar amount. AS - Accounting reserves the right to review and approve the use of all deposits with vendors.
112290	6		AS - MATERIEL POSTAGE DEP
112300	4		CASH WITH FISCAL AGENTS
120000	4	N	INVESTMENTS
121100	5		SHORT-TERM INVESTMENTS
121200	5		MEDIUM-TERM INVESTMENTS
121300	5		LONG-TERM INVESTMENTS	The cash portion of a nonexpendable trust fund (principal of the fund must be maintained intact) derived from interest or dividend earnings.
121400	5		UNAMORTIZED PREMIUM/DISC	The unamortized portion of investments paid for securities exceeding their face value.
122000	4		SECURITIES LENDING COLLAT
123000	4		INVESTMENTS IN JOINT VENT
130000	4		RECEIVABLE ACCOUNTS	Amounts owed by others supported by an existing claim.
131100	5		TAXES RECEIVABLE
131300	5		LOANS RECEIVABLE	Amounts which have been loaned to individuals or organizations external to the State. Loans to other governments should be reported separately, see account 132200.
131400	5		INVESTMENT INCOME RECEIVED
131900	5	M	LOGGED RECEIPTS
132100	4		DUE FROM OTHER FUNDS	Used to indicate amounts owed to a particular fund by another fund in the same government. This account includes only short-term obligations (usually less than one year).
132200	4		DUE FROM OTHER GOVERNMENT	Used to reflect amounts due to the reporting government from another government. These amounts may represent grants, shared taxes, loans, and charges for services rendered by the reporting unit for another government.
132300	4		DUE FROM PRIMARY GOVERNMENT
132400	4		DUE FROM FEDERAL GOVERNMENT
132900	5		NSF ITEMS SUSPENSE
139000	5		ACCOUNTS RECEIVABLE
139900	5	N	ACCTS. REC. (SYSTEM)
139901	6	M	AR INVOICED (SYSTEM)
139902	6		AR DEPOSIT CLEARING (SYSTEM)
139903	6	M	AR UNAPPLIED CASH (SYSTEM)
140000	4	N	INVENTORIES
141100	5		OFFICE SUPPLIES INVENTORY
141200	5		CONSTRUCTION SUPPLIES IN
141300	5		MEDICAL SUPPLIES INVENTORY
141400	5		FUEL INVENTORY
141500	5		FOOD SUPPLIES INVENTORY
141600	5		HOUSEHOLD & INSTITUTIONAL
141700	5		AGRICULTURAL SUPPLIES
141800	5		ED & RECREATIONAL SUPPLIE
141900	5		ENG TECH & COMM SUPPLIES
142000	5		CLOTHING & APPAREL
142100	5		LABORATORY SUPPLIES
142200	5		VEHICLE & EQUIP SUPPLIES
142900	5		MISCELLANEOUS SUPPLIES
150000	4	N	PREPAID EXPENSES
151100	5		PREPAID EXPENSES
170000	4	N	FIXED ASSET COST	Fixed Asset ojects are utilized by the fixed asset module. Do not use these objects for entries in the system.
170300	5		LAND
170600	5		IMPROVEMENTS TO LAND
170900	5		INFRASTRUCTURE
171200	5		BUILDINGS
171500	5		IMPROVEMENTS TO BUILDINGS
171800	5		PLANT EQUIPMENT
172100	5		HEAVY EQUIPMENT
172400	5		MACHINERY & EQUIPMENT
172700	5		LAW ENFORCEMENT & SECURITY
173000	5		FURNITURE AND OFFICE EQUIPMENT
173300	5		COMPUTER HARDWARE EQUIPMENT
173400	5		IT HARDWARE EQUIPMENT
173600	5		COMMUN. & ELECTRONIC EQUIPMENT
173700	5		IT SOFTWARE EQUIPMENT
173900	5		FIXED SITE WIRELESS COMMUNICATION
174200	5		VEHICLES & VEHICLE EQUIPMENT
174500	5		AIRCRAFT & EQUIPMENT
174800	5		LIBRARIES & MUSEUMS
175100	5		LIVESTOCK
176900	5		OTHER FIXED ASSETS
180000	4	N	FIXED ASSET ACCUM. DEPR.	Fixed Asset ojects are utilized by the fixed asset module. Do not use these objects for entries in the system.
180900	5		ACC DEPR - INFRASTRUCTURE
181200	5		ACC DEPR - BUILDINGS
181500	5		ACC DEPR - IMP. TO BUILDING
181800	5		ACC DEPR - PLANT EQUIPMENT
182100	5		ACC DEPR - HEAVY EQUIPMENT
182400	5		ACC DEPR - MACHINERY & EQUIPMENT
182700	5		ACC DEPR - LAW ENFORC & SECURITY
183000	5		ACC DEPR - FURN AND OFFICE
183300	5		ACC DEPR - COMP. HARDWARE EQ
183400	5		ACC DEPR - IT HARDWARE EQUIP
183600	5		ACC DEPR - COMMUN. & ELEC.
183700	5		ACC DEPR - IT SOFTWARE EQUIP
183900	5		ACC DEPR - FIXED SITE WR CO
184200	5		ACC DEPR - VEHICLES & VEHIC
184500	5		ACC DEPR - AIRCRAFT & EQUIPMENT
184800	5		ACC DEPR - LIBRARIES & MUSEUMS
185100	5		ACC DEPR - LIVESTOCK
186900	5		ACC DEPR - OTHER FIXED ASSETS
189100	5		CONSTRUCTION IN PROGRESS
190000	4		OTHER ASSETS
200000	3	N	LIABILITIES
210000	4	N	ACCOUNTS PAYABLE/ACCRUED
211200	5		DUE TO VENDORS	Amounts owed to individuals or organizations external to the State for which assets have been collected or held on their behalf.
211380	5		DUE TO EMPLOYEES	Used in a Pension Trust Fund for  public employee retirement systems reflecting amounts due to employee members of the system who have resigned or left the system prior to retirement.
211400	5	N	NONRES PER SERV WHOLDING	Nebraska income tax withheld from personal service payments made to nonresidents even though the individuals are not State employees.
211700	5	M	REC'D - NOT VOUCHERED (SYSTEM)
211800	5	M	RETAINAGE PAYABLE (AAI)
211900	5	M	AAI DUE TO VENDOR (SYSTEM)
212100	4		TAX REFUNDS PAYABLE
213100	4		DUE TO GOVERNMENT	Used to reflect amounts owed by the reporting government to another government.
214000	4	N	DEPOSITS
214100	5		DEPOSITS	Money, securities or other valuables held temporarily by the State until a specific requirement is met.This account should not be used to record revenue of the State.
215000	4	N	DUE TO FUND
215100	5		DUE TO FUND	Used to reflect amounts owed by a particular fund to another fund in the same government, including only short-term debts.
215800	5		NON SALES TAX COLLECTIONS
215900	5		SALES TAX COLLECTIONS
216100	5		DUE TO FUND - LONG TERM
217100	4		DUE TO COMPONENT UNITS
218100	4		OBLIGATIONS UNDER SEC LEN
219100	4		CLAIMS PAYABLE
220100	4		BONDS PAYABLE	The face value of bonds issued and unpaid.
221100	4		CAPITAL LEASE OBLIGATIONS
222100	4		OBL UNDER OTHER FIN ARR
223100	4		ACCRUED COMPENSATED ABSENT
224100	4		DEFERRED REVENUE
225100	4		OTHER LIABILITIES	Amount of interest advanced by the bond purchaser when the bonds were sold after the stated issue date.
300000	3	N	FUND EQUITY
310000	4		INVESTMENT IN FIXED ASSET
315000	4		CONTRIBUTED CAPITAL	Used in a Cash or Revolving fund to show the amount of permanent fund capital contributed to the enterprise by the government from general government revenues and resources.
320000	4	N	RETAINED EARNINGS
330000	4	N	RESERVED FUND BALANCE
340000	4	N	UNRESERVED FUND BALANCE
349100	5	M	UNRESERVED FUND BALANCE	Revenue and Expenditure object account balances close out to this object at the close of the fiscal year. Contact State Accounting before coding any transactions to this object.