| 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 | |
| 100000 | 3 | N | ASSETS | |
| 110000 | 4 | N | CASH & CASH EQUIVALENTS | |
| 110100 | 5 | N | GEN BANK ACCT-TREAS ONLY | |
| 111100 | 5 | M | GENERAL CASH | |
| 112100 | 5 | PETTY CASH | ||
| 112200 | 5 | DEPOSITS WITH VENDORS | ||
| 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 | ||
| 121400 | 5 | UNAMORTIZED PREMIUM/DISC | ||
| 122000 | 4 | SECURITIES LENDING COLLAT | ||
| 123000 | 4 | INVESTMENTS IN JOINT VENT | ||
| 130000 | 4 | RECEIVABLE ACCOUNTS | ||
| 131100 | 5 | TAXES RECEIVABLE | ||
| 131300 | 5 | LOANS RECEIVABLE | ||
| 131400 | 5 | INVESTMENT INCOME RECEIV | ||
| 131900 | 5 | M | LOGGED RECEIPTS (AAI) | |
| 132100 | 4 | DUE FROM OTHER FUNDS | ||
| 132200 | 4 | DUE FROM OTHER GOVERNMENT | ||
| 132300 | 4 | DUE FROM PRIMARY GOVERNME | ||
| 132400 | 4 | DUE FROM FEDERAL GOVERNMEN | ||
| 132900 | 5 | NSF ITEMS SUSPENSE | ||
| 138900 | 4 | N | ACCOUNTS RECEIVABLE | |
| 139000 | 5 | ACCOUNTS RECEIVABLE | ||
| 139900 | 5 | N | ACCTS. REC. (SYSTEM) | |
| 139901 | 6 | M | AR INVOICED (SYSTEM) | |
| 139902 | 6 | M | AR DEPOSIT CLEARING (SYS | |
| 139903 | 6 | M | AR UNAPPLIED CASH (SYSTE | |
| 140000 | 4 | N | INVENTORIES | |
| 141100 | 5 | OFFICE SUPPLIES INVENTOR | ||
| 141200 | 5 | CONSTRUCTION SUPPLIES IN | ||
| 141300 | 5 | MEDICAL SUPPLIES INVENTO | ||
| 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 | ||
| 145100 | 5 | M | RAW MATERIALS | |
| 145200 | 5 | WORK-IN-PROCESS | ||
| 145300 | 5 | M | FINISHED GOODS | |
| 145400 | 5 | INVENTORY IN TRANSIT | ||
| 145500 | 5 | M | INVENTORY FOR RESALE | |
| 150000 | 4 | N | PREPAID EXPENSES | |
| 151100 | 5 | PREPAID EXPENSES | ||
| 170000 | 4 | N | FIXED ASSET COST | |
| 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 & SECURIT | ||
| 173000 | 5 | FURNITURE AND OFFICE EQUI | ||
| 173300 | 5 | COMPUTER HARDWARE EQUIPME | ||
| 173600 | 5 | COMMUN. & ELECTRONIC EQ | ||
| 173900 | 5 | FIXED SITE WIRELESS COMMU | ||
| 174200 | 5 | VEHICLES & VEHICLE EQ | ||
| 174500 | 5 | AIRCRAFT & EQUIPMENT | ||
| 174800 | 5 | LIBRARIES & MUSEUMS | ||
| 175100 | 5 | LIVESTOCK | ||
| 176900 | 5 | OTHER FIXED ASSETS | ||
| 178000 | 5 | BUILDING EQUIPMENT | ||
| 180000 | 4 | N | FIXED ASSET ACCUM. DEPR. | |
| 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 & EQUI | ||
| 182700 | 5 | ACC DEPR-LAW ENFORC & SEC | ||
| 183000 | 5 | ACC DEPR-FURN AND OFFICE | ||
| 183300 | 5 | ACC DEPR-COMP. HARDWARE E | ||
| 183600 | 5 | ACC DEPR-COMMUN. & ELEC. | ||
| 183900 | 5 | ACC DEPR-FIXED SITE WR CO | ||
| 184200 | 5 | ACC DEPR-VEHICLES & VEHIC | ||
| 184500 | 5 | ACC DEPR-AIRCRAFT & EQUIP | ||
| 184800 | 5 | ACC DEPR-LIBRARIES & MUSE | ||
| 185100 | 5 | ACC DEPR-LIVESTOCK | ||
| 186900 | 5 | ACC DEPR-OTHER FIXED ASSE | ||
| 189100 | 5 | CONSTRUCTION IN PROGRESS | ||
| 190000 | 4 | OTHER ASSETS | ||
| 200000 | 3 | N | LIABILITIES | |
| 210000 | 4 | N | ACCOUNTS PAYABLE/ACCRUED | |
| 211200 | 5 | DUE TO VENDORS | ||
| 211380 | 5 | DUE TO EMPLOYEES | ||
| 211400 | 5 | N | NONRES PER SERV WHOLD | |
| 211700 | 5 | M | REC'D - NOT VOUCHERED (S | |
| 211800 | 5 | M | RETAINAGE PAYABLE (AAI) | |
| 211900 | 5 | M | AAI DUE TO VENDOR (SYSTE | |
| 212100 | 4 | TAX REFUNDS PAYABLE | ||
| 213100 | 4 | DUE TO GOVERNMENT | ||
| 214000 | 4 | N | DEPOSITS | |
| 214100 | 5 | DEPOSITS | ||
| 215000 | 4 | N | DUE TO FUND | |
| 215100 | 5 | DUE TO FUND | ||
| 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 | ||
| 221100 | 4 | CAPITAL LEASE OBLIGATIONS | ||
| 222100 | 4 | OBL UNDER OTHER FIN ARR | ||
| 223100 | 4 | ACCRUED COMPENSATED ABSEN | ||
| 224100 | 4 | DEFERRED REVENUE | ||
| 224200 | 5 | REVENUE FROM OTHER AGENCI | ||
| 225100 | 4 | OTHER LIABILITIES | ||
| 300000 | 3 | N | FUND EQUITY | |
| 310000 | 4 | INVESTMENT IN FIXED ASSET | ||
| 315000 | 4 | CONTRIBUTED CAPITAL | ||
| 320000 | 4 | N | RETAINED EARNINGS | |
| 321100 | 5 | RESERVED RETAINED EARNIN | ||
| 321200 | 5 | UNRESERVED RETAINED EARN | ||
| 330000 | 4 | N | RESERVED FUND BALANCE | |
| 331100 | 5 | RESERVED ENCUMBRANCES | ||
| 331200 | 5 | RESERVED L-T RECEIVABLES | ||
| 331300 | 5 | RESERVED INVENTORIES/PRE | ||
| 331400 | 5 | RESERVED DEBT SERVICE | ||
| 331500 | 5 | RESERVED UNEMPL COMP BEN | ||
| 331600 | 5 | RESERVED DEF COMP BENEFI | ||
| 331700 | 5 | RESERVED ENDOWMENT PRIN | ||
| 331800 | 5 | RESERVED PENSION BENEFI | ||
| 331900 | 5 | RESERVED FUND BALANCE | ||
| 340000 | 4 | N | UNRESERVED FUND BALANCE | |
| 341100 | 5 | DESIGNATED FOR COL AND U | ||
| 342100 | 5 | DESIGNATED FOR CASH SHOR | ||
| 343100 | 5 | DESIGNATED BY AGENCY | ||
| 349100 | 5 | UNRESERVED FUND BALANCE | ||