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OUS Baseline Account Hierarchy
Level Code              
Type Account Description Data
Entry		 Inc
Type		 Asset
Acct		 Accum
Depr		 Depr
Exp		 Norm
Bal		 Eff
Date
10 Assets 01-JUL-1993
11 Cash 01-JUL-1993
A0000 Cash N D 01-JUL-1993
  A0001 Cash Suspense Checking Y D 01-JUL-1993
  A0005 Cash-Interinst JV Y D 01-JUL-1993
  A0006 Cash-P/R Interface Y D 01-JUL-1993
  A0090 Agency Funds Investment Cash Y D 01-JUL-1993
  A0091 Deposit Funds Investment Cash Y D 01-JUL-1993
  A0094 Student Loans EFT Cash Y D 01-JUL-1993
  A0095 ORP Forfeiture Trust Cash Y D 01-JUL-2003
  A0200 Lottery Athletics Cash Y D 01-JUL-1993
  A0220 2007C Lottery Bond Cash Y D 11-DEC-2007
  A0221 2007D Lottery Bond Cash Y D 11-DEC-2007
  A0222 2008A Lottery Bond Cash Y D 01-JUN-2008
  A0310 Student Loans - Perkins Y D 01-JUL-1993
  A0330 Student Activities Cash Y D 01-JUL-1993
  A0351 Donation Fund Cash Y D 01-JUL-1993
  A0354 Higher Ed Endowment Fd Cash Y D 01-JUL-1993
  A0360 Higher Ed Invention Fd Cash Y D 01-JUL-1993
  A0366 Or Engineering Invest Fund Y D 01-JUL-1999
  A0367 Public Access-SB622-Cash Y D 01-JUL-1999
  A0370 Bldgr Rpr & Equip Replace Fd Cash Y D 01-JUL-1993
  A0378 EOU Science Bldg- Gift Match Trust Y D 01-JUL-2003
  A0379 UO Museum of Art- Gift Match Trust Y D 01-JUL-2003
  A0380 UO Straub Hall- Gift Matching Trust Y D 01-JUL-2003
  A0381 PSU Engineering Bldg Match Trust Y D 01-JUL-2003
  A0383 03-05 Acad Repair/Modern-Gift Match Y D 01-JUL-2003
  A0385 UO School of Music Match Y D 01-NOV-2004
  A0386 UO 2005B Lottery Bond Match Y D 01-MAR-2005
  A0387 OSU 2005B Lottery Bond Match Y D 01-MAR-2005
  A0388 PSU 2005B Lottery Bond Match Y D 01-MAR-2005
  A0389 SOU Medfrd Instrctnl Fac - Match Y D 01-JAN-2006
  A0390 UO Gilbert Hall Match Y D 09-JAN-2006
  A0391 UO Education Bldg Match Y D 01-JAN-2006
  A0392 UO Theatre Complex Match Y D 01-JAN-2006
  A0393 2007A Lottery Bond Cash Y D 01-FEB-2007
  A0394 OSU Steam Plant Match Cash Y D 01-MAY-2007
  A0395 UO Hayward Field Match Y D 01-JUL-2007
  A0396 PSU PCAT Redevelopment Match Y D 01-JUL-2007
  A0397 OIT Ctr for Health Prof Match Y D 01-JUL-2007
  A0399 OSU Pauling Research &Ed Bldg Match Y D 01-NOV-2007
  A0400 UO Integrative Sci Bldg P2 Match Y D 01-JUL-2008
  A0411 WOU Bus/Math/Comp Sci Project Match Y D 01-JAN-2009
  A0412 Bates/Hallie Ford Hlth Chld&Fam Ctr Y D 18-NOV-2009
  A0413 UO Allen Hall Expansion/Renov Match Y D 23-NOV-2009
  A0414 OSU Animal Sciences Pavilion Match Y D 01-JAN-2010
  A0415 So Waterfront Life Sci Fac Match Y D 01-JUL-2009
  A0506 XI-G 03-05 Debt Service Cash Y D 01-JUL-2003
  A0507 XI-G 05-07 Debt Service Cash Y D 01-JUL-2005
  A0581 03-05 Appropriation Lottery Bond DS Y D 01-JUN-2003
  A0618 XI-F(1) Bond Bldg Fund 98AB Y D 01-MAR-1998
  A0621 XI-F(1) Bond Bldg Fund 99A Y D 01-OCT-1999
  A0622 XI-F(1) Bond Bldg Fund 99B Y D 01-OCT-1999
  A0623 XI-F(1) Bond Bldg Fund 2001A Y D 10-DEC-2001
  A0626 2004A XI-F(1) Bond Bldg Fund Cash Y D 01-FEB-2004
  A0629 XI-F Bond Bldg Fund 2005A Y D 01-MAR-2005
  A0630 XI-F Bond Bldg Fund 2005C Y D 01-MAR-2005
  A0632 XI-F Bond Bldg Fund 2006A Y D 01-APR-2006
  A0633 XI-F Bond Bldg Fund 2006C Y D 01-APR-2006
  A0634 XI-F 2007A Bond Bldg Fund Y D 01-APR-2007
  A0635 XI-F 2007A Ref Bond Bldg Fund Y D 01-APR-2007
  A0636 XI-F 2007F Ref Bond Bldg Fund Cash Y D 01-NOV-2007
  A0637 XI-F 2008A Bond Bldg Fund Y D 24-JUN-2008
  A0638 XI-F 2009A Bond Bldg Fund Y D 15-MAR-2009
  A0639 XI-F 2009A Ref Bond Bldg Fund Y D 15-MAR-2009
  A0701 Isolation Facility Sinking Fd Cash Y D 01-JUL-1993
  A0702 XI-F Bond Sinking Fund Chancellor Y D 01-JUL-1993
  A0713 XI-F 88B Bond Sinking Fund Cash Y D 01-JUL-1993
  A0715 XI-F 89 Bond Sinking Fund Cash Y D 01-JUL-1993
  A0716 XI-F 90A Bond Sinking Fund Cash Y D 01-JUL-1993
  A0717 XI-F 90B Bond Sinking Fund Cash Y D 01-JUL-1993
  A0722 XI-F 93A Bond Sinking Fund Cash Y D 01-JUL-1993
  A0727 XI-F 95B Bond Sinking Fund Cash Y D 17-MAY-1995
  A0728 XI-F(1) 96A Bond Sinking Fund Cash Y D 01-APR-1996
  A0729 XI-F(1) 96C Bond Sinking Fund Cash Y D 01-APR-1996
  A0730 XI-F(1) 97A Bond Sinking Fund Cash Y D 01-MAY-1997
  A0731 XI-F(1) 97B Bond Sinking Fund Cash Y D 01-MAY-1997
  A0732 XI-F(1) 97D Bond Sinking Fund Cash Y D 01-MAY-1997
  A0733 XI-F(1) 98AB Bond Sinking Fund Cash Y D 01-MAR-1998
  A0734 XI-F(1) 98DE Bond Sinking Fund Cash Y D 01-NOV-1998
  A0735 XI-F(1) 98DE Ref Bond Sink Fnd Cash Y D 01-NOV-1998
  A0736 XI-F(1) 99A Bond Sinking Fund Cash Y D 01-OCT-1999
  A0737 XI-F(1) 99B Bond Sinking Fund Cash Y D 01-OCT-1999
  A0738 XI-F(1) 2001A Bond Sink Fund Cash Y D 10-DEC-2001
  A0739 XI-F(1) 2001A REF Bond Sink Fnd Csh Y D 10-DEC-2001
  A0740 XI-F(1) 2002A Bond Sinking Fnd Cash Y D 21-NOV-2002
  A0741 2004A XI-F(1) Bond Sinking Fnd Cash Y D 01-FEB-2004
  A0742 2004B XI-F(1) Bond Sinking Fnd Cash Y D 01-FEB-2004
  A0743 2004D REF XI-F Bond Sinking Fund Y D 18-MAR-2004
  A0744 XI-F 05A Bond Sinking Fund Cash Y D 01-MAR-2005
  A0745 XI-F 05C Bond Sinking Fund Cash Y D 01-MAR-2005
  A0746 XI-F 05A Ref Bond Sinking Fund Cash Y D 01-MAR-2005
  A0747 XI-F 06A Bond Sinking Fund Cash Y D 01-APR-2006
  A0748 XI-F 06C Bond Sinking Fund Cash Y D 01-APR-2006
  A0749 XI-F 07A Bond Sinking Fund Cash Y D 01-APR-2007
  A0750 XI-F 07A Ref Bond Sinking Fund Cash Y D 01-APR-2007
  A0751 XI-F 07F Ref Bond Sinking Fund Cash Y D 01-NOV-2007
  A0752 XI-F 2008A Bond Sinking Fund Y D 24-JUN-2008
  A0753 XI-F 2009A Bond Sinking Fund Y D 15-MAR-2009
  A0754 XI-F 2009A Ref Bond Sinking Fund Y D 15-MAR-2009
  A0801 XI-G Chancellor Bond Sinking Cash Y D 01-JUL-1993
  A0813 XI-G 99CD Bond Sinking Fund Cash Y D 01-OCT-1999
  A0814 XI-G 2001BC Bond Sinking Fund Cash Y D 10-DEC-2001
  A0816 XI-G 2003A Bond Sinking Fund Cash Y D 15-MAY-2003
  A0817 2004C XI-G Bond Sinking Fund Cash Y D 01-FEB-2004
  A0818 2004E REF XI-G Bond Sinking Fund Y D 18-MAR-2004
  A0819 XI-G 05B Bond Sinking Fund Cash Y D 18-MAR-2004
  A0820 XI-G 05D Bond Sinking Fund Cash Y D 18-MAR-2004
  A0821 XI-G 05B Ref Bond Sinking Fund Cash Y D 01-MAR-2004
  A0822 XI-G 06B Bond Sinking Fund Cash Y D 01-APR-2006
  A0823 XI-G 06D Bond Sinking Fund Cash Y D 01-APR-2006
  A0824 XI-G 07B Bond Sinking Fund Cash Y D 01-APR-2007
  A0825 XI-G 07B Ref Bond Sinking Fund Cash Y D 01-APR-2007
  A0826 XI-G 07C Bond Sinking Fund Cash Y D 01-NOV-2007
  A0827 XI-G 07E Bond Sinking Fund Cash Y D 01-NOV-2007
  A0828 XI-G 07G Ref Bond Sinking Fund Cash Y D 01-NOV-2007
  A0829 XI-G 08B Bond Sinking Fund Cash Y D 01-JUL-2008
  A0830 XI-G 08B REF Bond Sinking Fund Cash Y D 01-JUL-2008
  A0831 XI-G 09B Bond Sinking Fund Cash Y D 15-MAR-2009
  A0862 XI-G Bond Bldg Fund 99CD Y D 01-OCT-1999
  A0863 XI-G Bond Bldg Fund 2001BC Y D 10-DEC-2001
  A0865 XI-G 2003A Bond Bldg Fund Cash Y D 15-MAY-2003
  A0866 XI-G 2004C Bond Bldg Fund Cash Y D 01-FEB-2004
  A0868 XI-G Bond Bldg Fund 2005B Y D 01-MAR-2005
  A0869 XI-G Bond Bldg Fund 2005D Y D 01-MAR-2005
  A0871 XI-G Bond Bldg Fund 2006B Y D 01-APR-2006
  A0872 XI-G Bond Bldg Fund 2006D Y D 01-APR-2006
  A0873 XI-G 2007B Bond Bldg Fund Y D 01-APR-2007
  A0874 XI-G 2007B Ref Bond Bldg Fund Y D 01-APR-2007
  A0875 XI-G 2007C Bond Bldg Fund Cash Y D 01-NOV-2007
  A0876 XI-G 2007E Bond Bldg Fund Cash Y D 01-NOV-2007
  A0877 XI-G 2007G Ref Bond Bldg Fund Cash Y D 01-NOV-2007
  A0878 XI-G 2008B Bond Bldg Fund Cash Y D 01-JUL-2008
  A0879 XI-G 2008B Ref Bond Bldg Fund Cash Y D 01-JUL-2008
  A0880 XI-G 2009B Bond Bldg Fund Cash Y D 15-MAR-2009
A0900 Cash Interfund Accounts N D 01-JUL-1993
  A0901 Cash On-Hand - Interfund Y D 01-JUL-1993
A1000 Petty Cash N D 01-JUL-1993
  A1001 Petty Cash Advances Y D 01-JUL-1993
A1100 COP Cash With Trustee N D 01-JUL-1993
  A1114 COPS 2001A Y D 01-MAR-2001
  A1115 COPS 2002D Y D 01-JUN-2002
  A1116 COPS 2003A Y D 01-APR-2003
  A1117 COPS 2005A Y D 01-APR-2005
  A1118 COPS 2005B Y D 01-OCT-2005
  A1119 COPS 2006A Y D 01-JUN-2006
  A1120 COPS 2007A Y D 01-MAR-2007
  A1121 COPS 2007B Y D 01-OCT-2007
  A1122 COPS 2008A Y D 24-JUN-2008
  A1123 COPS 2009AB Y D 01-FEB-2009
  A1124 COPS 2009C Y D 01-NOV-2009
A1200 Lottery Bond Cash With Trustee N D 12-JUN-2002
  A1201 2002A Lottery Bonds Y D 12-JUN-2002
  A1202 2003A Lottery Bonds Y D 01-JUN-2003
  A1203 2004A REF Lottery Bnd Cash wTrustee Y D 26-FEB-2004
  A1204 2005B Lottery Bond Csh wTrustee Y D 01-MAR-2005
  A1206 2007C Lottery Bond Cash w/Trustee Y D 11-DEC-2007
  A1207 2007D Lottery Bond Cash w/Trustee Y D 11-DEC-2007
  A1208 2008A Lottery Bond Cash w/Trustee Y D 27-MAY-2008
12 Investment 01-JUL-1993
A2000 Investments N D 01-JUL-1993
  A2001 Institutional Investments N D 01-JUL-1993
  A2100 Misc. Investments N D 01-JUL-1993
  A2400 State Treas.Investments N D 01-JUL-1993
  A2500 Endowment Investments N D 01-JUL-1993
    A2520 Stocks - Endowment Y D 01-JUL-1993
    A2530 Bonds - Endowment Y D 01-JUL-1993
    A2550 Contracts - Endow Property Sales Y D 01-JUL-1993
    A2580 Real Property - Endowment Y D 01-JUL-1993
    A2600 Equity in Endow Estate Y D 01-JUL-1993
    A2620 Remainder Interest - Endowment Y D 01-JUL-1993
    A2640 Misc. Endowment Investments Y D 01-JUL-1993
    A2670 Investment Valuation-Other Endow Y D 01-JUN-1998
13 Receivables 01-JUL-1993
A3000 Receivables N D 01-JUL-1993
  A3001 SIS Receivables Y D 01-JUL-1993
  A3100 A/R Misc. Non-SIS N D 01-JUL-1993
    A3110 Travel Advance Receivable Y D 24-AUG-1994
    A3120 Payroll Overpayments Receivable Y D 04-MAR-1999
    A3121 Payroll Advances Receivable Y D 04-MAR-1999
  A3200 Grant and Contract Receivables N D 01-JUL-1993
    A3212 Grant & Contract Unbilled A/R Y D 04-SEP-2009
    A3213 Grant & Contract Billed A/R Y D 04-SEP-2009
    A3214 Grant & Contract Retainage A/R Y D 04-SEP-2009
  A3300 Notes Receivable N D 01-JUL-1993
    A3301 Loans Advanced to Students Y D 01-JUL-1993
    A3302 Loans Principal Payments Y D 01-JUL-1993
    A3303 Loans Principal Cancelled Y D 01-JUL-1993
    A3304 Loans Principal Assigned Y D 01-JUL-1993
    A3350 Short Term Loans Receivable Y D 01-JUL-1993
    A3360 Long Term Loans Receivable Y D 01-JUL-1993
  A3500 Contract Retainage Receivable N D 01-JUL-1993
  A3700 Specific Accounts Receivable N D 01-JUL-1993
  A3800 A/R Year End Accruals N D 01-JUL-1993
    A3801 PR Rec Year End Accruals Y D 01-JUL-1993
    A3802 A/R Rec Year End Accruals Y D 01-JUL-1993
  A3900 Allowance for Doubtful Accounts Y D 01-JUL-1993
14 Inventories 01-JUL-1993
A4000 Inventories N D 01-JUL-1993
  A4001 Organized Storeroom Inventories N D 01-JUL-1993
  A4200 Inventories - Other N D 01-JUL-1993
  A4900 Year End Accrual Inventories N D 01-JUL-1993
    A4901 Mat & Suppl Yr/End Inventories Y D 01-JUL-1993
15 Prepaid Expense 01-JUL-1993
A5000 Prepaid Expense N D 01-JUL-1993
  A5001 Misc.Prepaid Expense N D 01-JUL-1993
  A5900 Prepaid Expense Year End Accrual N D 01-JUL-1993
16 Due From Other Funds 01-JUL-1993
A6000 Due From Other Funds N D 05-AUG-1998
  A6001 Due From Other Funds Y D 15-JAN-2010
17 Due From Other OUS Institutions 07-JUL-2000
A7000 Due From Other OUS Institutions N D 31-JUL-2000
  A7020 Equity in Investment Pool Y D 01-JUL-1993
  A7040 Due From Various Institutions Y D 01-JUL-2009
  A7041 Short Term Cash Advances Y D 01-JUL-2009
18 Capital Assets/Acc Depr/Amort 01-JUL-2009
A8000 Capital Assets (Tangible) N D 01-JUL-2009
  A8001 Personal Property N D 01-JUL-2001
    A8010 Equipment N D 01-JUL-2001
      A8011 Equipment Y A8511 80511 D 01-JUL-2001
      A8012 Vehicles Y A8512 80512 D 01-JUL-2001
      A8014 Construction in Progress (Equip) Y D 01-JUL-2001
      A8015 Vessels Y A8515 80515 D 01-JUL-2001
    A8030 Collections N D 01-JUL-2001
      A8031 Museum Collections Y D 01-JUL-2001
      A8032 Works of Art & Historical Treasures Y D 01-JUL-2001
      A8033 Library Special Collections Y D 01-JUL-2001
    A8040 Library N D 01-JUL-2001
      A8042 Library Books (General) Y A8542 80542 D 01-JUL-2001
  A8100 Real Property N D 01-JUL-2001
    A8110 Buildings N D 01-JUL-2001
      A8111 Buildings Y A8611 80611 D 01-JUL-2001
      A8112 Construction in Progress (Building) Y D 01-JUL-2001
    A8120 Land N D 01-JUL-2001
      A8121 Land Y D 01-JUL-2001
      A8123 Land Improvements (non-depreciable) Y D 01-JUL-2001
      A8124 Land Improvements (depreciable) Y A8624 80624 D 01-JUL-2001
      A8125 Construction in Progress (Land Imp) Y D 01-JUL-2001
    A8130 Improvement Other Than Buildings N D 01-JUL-2001
      A8131 Improvement Other Than Buildings Y A8631 80631 D 01-JUL-2001
      A8132 Construction in Progress (IOTB) Y D 01-JUL-2001
    A8140 Infrastructure N D 01-JUL-2001
      A8141 Infrastructure Y A8641 80641 D 01-JUL-2001
      A8142 Construction in Progress (Infrastr) Y D 17-JUN-2002
A8200 Capital Assets (Intangible) N D 01-JUL-2009
  A8210 Easements/Right of Ways N D 01-JUL-2009
    A8211 Easements/Right of Ways Y A8711 80711 D 01-JUL-2009
  A8220 Computer Software N D 01-JUL-2009
    A8221 Computer Software Y A8721 80721 D 01-JUL-2009
    A8222 In Development (Computer Software) Y D 01-JUL-2009
  A8230 Water Rights N D 01-JUL-2009
    A8231 Water Rights Y A8731 80731 D 01-JUL-2009
  A8240 Timber Rights N D 01-JUL-2009
    A8241 Timber Rights Y A8741 80741 D 01-JUL-2009
  A8250 Patents & Copyrights N D 01-JUL-2009
    A8251 Patents & Copyrights Y A8751 80751 D 01-JUL-2009
    A8252 In Development (Patents/Copyrights) Y D 01-JUL-2009
  A8260 Trademarks N D 01-JUL-2009
    A8261 Trademarks Y A8761 80761 D 01-JUL-2009
    A8262 In Development (Trademarks) Y D 01-JUL-2009
  A8270 Other Intangible Assets N D 01-JUL-2009
    A8271 Other Intangible Assets Y A8771 80771 D 01-JUL-2009
    A8272 In Development (Other Intangible) Y D 01-JUL-2009
A8500 Accumulated Depreciation N D 01-JUL-2001
  A8501 Acc Dep-Personal Property N D 01-JUL-2001
    A8510 Acc Dep-Equipment N D 01-JUL-2001
      A8511 Acc Dep-Equipment Y D 01-JUL-2001
      A8512 Acc Dep-Vehicles Y D 01-JUL-2001
      A8515 Acc Dep-Vessels Y D 01-JUL-2001
    A8540 Acc Dep-Library N D 01-JUL-2001
      A8542 Acc Dep-Library Books (General) Y D 01-JUL-2001
  A8600 Acc Dep-Real Property N D 01-JUL-2001
    A8610 Acc Dep-Buildings N D 01-JUL-2001
      A8611 Acc Dep-Buildings Y D 01-JUL-2001
    A8620 Acc Dep-Land Improvements N D 01-JUL-2001
      A8624 Acc Dep-Land Improvements Y D 01-JUL-2001
    A8630 Acc Dep-IOTBs N D 01-JUL-2001
      A8631 Acc Dep-IOTBs Y D 01-JUL-2001
    A8640 Acc Dep-Infrastructure N D 01-JUL-2001
      A8641 Acc Dep-Infrastructure Y D 01-JUL-2001
A8700 Accumulated Amortization N D 01-JUL-2009
  A8710 Acc Amort-Easements/Right of Ways N D 01-JUL-2009
    A8711 Acc Amort-Easements/Right of Ways Y D 01-JUL-2009
  A8720 Acc Amort-Computer Software N D 01-JUL-2009
    A8721 Acc Amort-Computer Software Y D 01-JUL-2009
  A8730 Acc Amort-Water Rights N D 01-JUL-2009
    A8731 Acc Amort-Water Rights Y D 01-JUL-2009
  A8740 Acc Amort-Timber Rights N D 01-JUL-2009
    A8741 Acc Amort-Timber Rights Y D 01-JUL-2009
  A8750 Acc Amort-Patents & Copyrights N D 01-JUL-2009
    A8751 Acc Amort-Patents & Copyrights Y D 01-JUL-2009
  A8760 Acc Amort-Trademarks N D 01-JUL-2009
    A8761 Acc Amort-Trademarks Y D 01-JUL-2009
  A8770 Acc Amort-Other Intangible Assets N D 01-JUL-2009
    A8771 Acc Amort-Other Intangible Assets Y D 01-JUL-2009
20 Liabilities 01-JUL-1993
21 Accounts Payable 01-JUL-1993
B0000 Accounts Payable N C 01-JUL-1993
  B0001 Accounts Payable - SYSTEM USE N C 01-JUL-1993
    B0100 Invoices Payable N C 01-JUL-1993
    B0101 Year End A/P Accrual Y C 21-MAY-1998
    B0103 Invoices Payable-Clrng Fund Reclass Y C 01-JUL-1997
    B0190 Received Items Payable Y C 01-JUL-1993
    B0194 Procurement Card Payable (Monthly) Y C 01-JUL-2005
    B0195 Procurement Card Payable (Daily) Y C 01-JUL-2005
  B0200 Taxes Payable N C 01-JUL-1993
    B0201 Federal A/P Taxes Y C 01-JUL-1993
    B0202 State A/P Taxes Y C 01-JUL-1993
    B0220 UBIT Liability Y C 01-JUL-1993
  B0300 Misc Accounts Payable N C 01-JUL-1993
    B0301 Finacial Aid Repayments Y C 01-JUL-1993
    B0302 Refunds Payable Y C 01-JUL-1993
    B0307 Payroll Overhead Liability Y C 01-JUL-1993
    B0309 Grant & Contract Refunds Payable Y C 01-JUL-2009
    B0370 Early Retirement Liability Y C 01-JUL-1993
    B0380 HRIS Pay Deferral-9/12 Frng Even Yr Y C 01-JUL-2000
    B0381 HRIS Pay Deferral-9/12 Frng Odd Yr Y C 01-JUL-2000
    B0390 Contract Retainage Payable Y C 01-JUL-1993
  B0800 Interest Payable N C 01-JUL-1993
22 Salaries & Wages Payable 01-JUL-1993
B1000 Salary and Wages Payable N C 01-JUL-1993
  B1100 Accrued S&W Payable N C 01-JUL-1993
    B1102 Accrued Vac/Sick Leave Y C 01-JUL-1993
    B1150 9/12 Pay Plan Redist-Even Year Y C 16-DEC-1994
    B1151 9/12 Pay Plan Redist-Odd Year Y C 01-JUL-1993
    B1180 HRIS Pay Deferal-9/12 Plan Even Yr Y C 26-OCT-1998
    B1181 HRIS Pay Deferal-9/12 Plan Odd Yr Y C 01-JUL-1998
  B1200 P/R Withhold/OPE Payable N C 01-JUL-1993
    B1201 Federal Tax W/H Payable Y C 01-JUL-1993
    B1202 FICA W/H Payable Y C 01-JUL-1993
  B1300 HRIS Payroll Clearing N C 01-JUL-1997
    B1360 HRIS Payroll Clearing Y C 01-JUL-1996
    B1370 HRIS Fringe Benefit Clearing Y C 01-JUL-1996
  B1900 S&W Year End Accruals N C 01-JUL-1993
    B1901 S&W Payable June Supplemental Y C 01-JUL-1993
    B1902 S&W Payable Manual Accrual Y C 01-JUL-1993
    B1990 Compensated Absences Liability Y C 01-JUL-1997
23 Notes Payable 01-JUL-1993
B2000 Notes Payable N C 01-JUL-1993
  B2002 ODE SELP Loans Payable Y C 01-JUL-2009
  B2100 Contracts Payable N C 21-MAY-2002
  B2200 Lottery Bonds Payable N C 12-JUN-2002
  B2500 COPS Payable N C 21-MAY-2002
24 Bonds Payable 01-JUL-1993
B3000 Bonds Payable N C 01-JUL-1993
25 Deposits 01-JUL-1993
B4000 Deposits N C 01-JUL-1993
  B4001 Key Deposits Y C 01-JUL-1993
  B4100 Rental Deposits Y C 01-JUL-1993
  B4110 Dorm Deposits-Even Year Y C 01-JUL-1993
  B4111 Dorm Deposits-Odd Year Y C 01-JUL-1993
  B4120 Other Rental Deposits Y C 01-JUL-1993
  B4200 Student Safekeeping Y C 01-JUL-1993
  B4900 Other Deposits N C 01-JUL-1993
    B4901 Miscellaneous Deposits Y C 01-JUL-1993
26 Deferred Income 01-JUL-1993
B5000 Undistributed Income N C 01-JUL-1993
  B5002 SIS Cash Clearing Y C 01-JUL-1993
  B5100 Prepaid Tuition & Fees N C 01-JUL-1993
  B5201 Undist Indirect Cost Credits Y C 01-JUL-1993
  B5800 Misc Undistr Income N C 01-JUL-1993
    B5801 Undistributed Income Y C 01-JUL-1993
    B5845 Grant & Contract Deferred Revenue Y C 01-JUL-2009
    B5846 Grant & Contract Unapplied Payments Y C 01-JUL-2009
    B5847 Grant & Contract Payment Holding Y C 01-JUL-2009
    B5890 Loan Appropriation Matching Y C 01-JUL-1993
  B5900 Undistr Income Yr End Accrual N C 01-JUL-1993
    B5901 Accrued Undistr Income Y C 01-JUL-1993
27 Due to Other Funds 01-JUL-1993
B6000 Due to other Funds N C 05-AUG-1998
  B6001 Due to other Funds Y C 01-JUL-2009
28 Due to Other OUS Entities 07-JUL-2000
B7000 Due to other OUS Entities N C 31-JUL-2000
  B7019 Liab Arch/Eng Planning Y C 15-JAN-2010
  B7040 Due to other OUS Institutions Y C 01-JUL-2009
  B7041 Short Term Cash Advances Payable Y C 01-JUL-2009
30 Control Accounts 01-JUL-1993
31 Control Accounts-Debits 01-JUL-1993
C0020 Budgeted Revenue Control N D 01-JUL-1993
C1010 Actual Expense Control N D 01-JUL-1993
C1015 Pr Yr Actual Expense Control N D 01-JUL-1993
C2010 Labor Expense Control N D 01-JUL-1993
C3010 Encumbrance Control N D 01-JUL-1993
C3015 Pr Yr Encumbrance Control N D 01-JUL-1993
C4010 Reservation Control N D 01-JUL-1993
C5010 Transfer Control N D 01-JUL-1993
32 Control Accounts-Credits 01-JUL-1993
C0010 Actual Revenue Control N C 01-JUL-1993
C1020 Budgeted Expense Control N C 01-JUL-1993
C1025 Pr Yr Budgeted Expense Control N C 01-JUL-1993
C2020 Budgeted Labor Control N C 01-JUL-1993
C3020 Encumbrance Reserve Acct N C 01-JUL-1993
C3025 Pr Yr Encumbrance Reserve Acct N C 01-JUL-1993
C4020 Offset To Reservation Control N C 01-JUL-1993
C5020 Budgeted Transfer Control N C 01-JUL-1993
C6020 Budget Reserves Future FYs Control N C 01-JUL-2009
C9010 Budg Change To Fund Bal N C 01-JUL-1993
C9015 Pr Yr Budg Change To Fund Bal N C 01-JUL-1993
C9020 Future FYs Budg Change To Fund Bal N C 01-JUL-2009
40 Fund Balance 01-JUL-1993
41 Fund Balance 01-JUL-1993
D0000 Fund Balance N C 01-JUL-1993
  D0010 Fund Balance Y C 01-JUL-1993
  D0050 Inst Contributed Capital Y C 01-JUL-2007
  D0100 Reserves N C 01-JUL-1993
50 Revenue 01-JUL-1993
51 Student Fees 01-JUL-1993
01000 Enrollment Fees B C 01-JUL-1993
  01100 Tuition B C 08-MAR-2004
    01103 Fac/Staff/Qualified Transferee Tuit Y C 08-MAR-2004
    01106 Wstrn Undergrad Exch (WUE) Tuition Y C 08-MAR-2004
    01107 Special Student Tuition Y C 08-MAR-2004
    01108 PT Fee Policy Graduate Tuition Y C 08-MAR-2004
    01109 PT Fee Policy Undergrad Tuition Y C 08-MAR-2004
    01130 Vet Med Resident Tuition Y C 09-MAR-2004
    01131 Vet Med Nonresident Tuition Y C 09-MAR-2004
    01132 Vet Med WOI Agreement Tuition Y C 02-MAY-2005
    01140 PharmD Resident Tuition Y C 09-MAR-2004
    01141 PharmD Nonresident Tuition Y C 09-MAR-2004
    01180 Continuing Ed Credit Tuition Y C 09-MAR-2004
    01181 Continuing Ed Noncredit Tuition Y C 09-MAR-2004
    01190 WICHE Vet Med Support @ OSU Y C 01-JUL-1995
    01191 WICHE Vet Med Support @ WSU Y C 03-AUG-1995
    01194 Energy Surcharge Y C 01-JUL-2001
    01195 Tuition Surcharge Y C 01-JUL-2002
    01500 Resident Undergrad Tuition B C 01-JUL-2008
      01101 Resident Undergrad Tuition Y C 01-JUL-2008
      01501 Res UG Tuit- General Y C 01-JUL-2008
      01502 Res UG Tuit- Engineering Diff Y C 01-JUL-2008
      01503 Res UG Tuit- Honors Prog Diff Y C 01-JUL-2008
      01504 Res UG Tuit- Pre Engnring Diff Y C 01-JUL-2008
      01505 Res UG Tuit- Business Diff Y C 01-JUL-2008
      01507 Res UG Tuit- Paramedic Diff Y C 01-JUL-2008
      01513 Res UG Tuit- Clinical Lab Diff Y C 01-JUL-2008
      01514 Res UG Tuit- Dental Prog Diff Y C 01-JUL-2008
      01515 Res UG Tuit- Perform Art Diff Y C 01-JUL-2009
      01516 Res UG Tuit- Architec AA Diff Y C 01-JUL-2009
    01535 Nonresident Undergrad Tuition B C 01-JUL-2008
      01102 Nonresident Undergrad Tuition Y C 01-JUL-2008
      01536 NR UG Tuit- General Y C 01-JUL-2008
      01537 NR UG Tuit- Engineering Diff Y C 01-JUL-2008
      01538 NR UG Tuit- Honors Prog Diff Y C 01-JUL-2008
      01539 NR UG Tuit- Pre Engnring Diff Y C 01-JUL-2008
      01540 NR UG Tuit- Business Diff Y C 01-JUL-2008
      01542 NR UG Tuit- Paramedic Diff Y C 01-JUL-2008
      01548 NR UG Tuit- Clinical Lab Diff Y C 01-JUL-2008
      01549 NR UG Tuit- Dental Prog Diff Y C 01-JUL-2008
      01550 NR UG Tuit- Perform Art Diff Y C 01-JUL-2009
      01551 NR UG Tuit- Architec AA Diff Y C 21-JUL-2009
    01570 Resident Graduate Tuition B C 01-JUL-2008
      01104 Resident Graduate Tuition Y C 01-JUL-2008
      01571 Res Grad Tuit- General Y C 01-JUL-2008
      01572 Res Grad Tuit- Engineering Diff Y C 01-JUL-2008
      01573 Res Grad Tuit- Honors Prog Diff Y C 01-JUL-2008
      01575 Res Grad Tuit- Business Diff Y C 01-JUL-2008
      01576 Res Grad Tuit- Med Physics Diff Y C 23-JUL-2009
      01578 Res Grad Tuit- MBA Prog Diff Y C 01-JUL-2008
      01579 Res Grad Tuit- SocialWork Diff Y C 01-JUL-2008
      01580 Res Grad Tuit- Psych Prog Diff Y C 01-JUL-2008
      01581 Res Grad Tuit- Health Prog Diff Y C 01-JUL-2008
      01582 Res Grad Tuit- Arts Sci Diff Y C 20-JUL-2009
      01585 Res Grad Tuit- Perform Art Diff Y C 01-JUL-2009
      01586 Res Grad Tuit- Architec AA Diff Y C 01-JUL-2009
    01605 Nonresident Graduate Tuition B C 01-JUL-2008
      01105 Nonresident Graduate Tuition Y C 01-JUL-2008
      01606 NR Grad Tuit- General Y C 01-JUL-2008
      01607 NR Grad Tuit- Engineering Diff Y C 01-JUL-2008
      01608 NR Grad Tuit- Honors Prog Diff Y C 01-JUL-2008
      01610 NR Grad Tuit- Business Diff Y C 01-JUL-2008
      01611 NR Grad Tuit- Med Physics Diff Y C 23-JUL-2009
      01613 NR Grad Tuit- MBA Prog Diff Y C 01-JUL-2008
      01614 NR Grad Tuit- SocialWork Diff Y C 01-JUL-2008
      01615 NR Grad Tuit- Psych Prog Diff Y C 01-JUL-2008
      01616 NR Grad Tuit- Health Prog Diff Y C 01-JUL-2008
      01617 NR Grad Tuit- Arts Sci Diff Y C 20-JUL-2009
      01620 NR Grad Tuit- Perform Art Diff Y C 01-JUL-2009
      01621 NR Grad Tuit- Architec AA Diff Y C 01-JUL-2009
    01640 Summer Resident Undergrad Tuition B C 01-JUL-2008
      01110 Summer Resident Undergrad Tuition Y C 01-JUL-2008
      01641 Sum Res UG Tuit- General Y C 01-JUL-2008
      01642 Sum Res UG Tuit- Engineering Diff Y C 01-JUL-2008
      01643 Sum Res UG Tuit- Honors Prog Diff Y C 01-JUL-2008
      01644 Sum Res UG Tuit- Pre Engnring Diff Y C 01-JUL-2008
      01645 Sum Res UG Tuit- Business Diff Y C 01-JUL-2008
      01647 Sum Res UG Tuit- Paramedic Diff Y C 01-JUL-2008
      01653 Sum Res UG Tuit- Clinical Lab Diff Y C 01-JUL-2008
      01654 Sum Res UG Tuit- Dental Prog Diff Y C 01-JUL-2008
      01655 Sum Res UG Tuit- Perform Art Diff Y C 01-JUL-2009
      01656 Sum Res UG Tuit- Architec AA Diff Y C 01-JUL-2009
    01675 Summer Nonres Undergrad Tuition B C 01-JUL-2008
      01111 Summer Nonres Undergrad Tuition Y C 01-JUL-2008
      01676 Sum NR UG Tuit- General Y C 01-JUL-2008
      01677 Sum NR UG Tuit- Engineering Diff Y C 01-JUL-2008
      01678 Sum NR UG Tuit- Honors Prog Diff Y C 01-JUL-2008
      01679 Sum NR UG Tuit- Pre Engnring Diff Y C 01-JUL-2008
      01680 Sum NR UG Tuit- Business Diff Y C 01-JUL-2008
      01682 Sum NR UG Tuit- Paramedic Diff Y C 01-JUL-2008
      01688 Sum NR UG Tuit- Clinical Lab Diff Y C 01-JUL-2008
      01689 Sum NR UG Tuit- Dental Prog Diff Y C 01-JUL-2008
      01690 Sum NR UG Tuit- Perform Art Diff Y C 01-JUL-2009
      01691 Sum NR UG Tuit- Architec AA Diff Y C 01-JUL-2009
    01810 Summer Resident Graduate Tuition B C 01-JUL-2008
      01112 Summer Resident Graduate Tuition Y C 01-JUL-2008
      01811 Sum Res Grad Tuit- General Y C 01-JUL-2008
      01812 Sum Res Grad Tuit- Engineering Diff Y C 01-JUL-2008
      01813 Sum Res Grad Tuit- Honors Prog Diff Y C 01-JUL-2008
      01815 Sum Res Grad Tuit- Business Diff Y C 01-JUL-2008
      01816 Sum Res Grad Tuit- Med Physics Diff Y C 23-JUL-2009
      01818 Sum Res Grad Tuit- MBA Prog Diff Y C 01-JUL-2008
      01819 Sum Res Grad Tuit- SocialWork Diff Y C 01-JUL-2008
      01820 Sum Res Grad Tuit- Psych Prog Diff Y C 01-JUL-2008
      01821 Sum Res Grad Tuit- Health Prog Diff Y C 01-JUL-2008
      01822 Sum Res Grad Tuit- Arts Sci Diff Y C 20-JUL-2009
      01825 Sum Res Grad Tuit- Perform Art Diff Y C 01-JUL-2009
      01826 Sum Res Grad Tuit- Architec AA Diff Y C 01-JUL-2009
    01845 Summer Nonresident Graduate Tuition B C 01-JUL-2008
      01113 Summer Nonresident Graduate Tuition Y C 01-JUL-2008
      01846 Sum NR Grad Tuit- General Y C 01-JUL-2008
      01847 Sum NR Grad Tuit- Engineering Diff Y C 01-JUL-2008
      01848 Sum NR Grad Tuit- Honors Prog Diff Y C 01-JUL-2008
      01850 Sum NR Grad Tuit- Business Diff Y C 01-JUL-2008
      01851 Sum NR Grad Tuit- Med Physics Diff Y C 23-JUL-2009
      01853 Sum NR Grad Tuit- MBA Prog Diff Y C 01-JUL-2008
      01854 Sum NR Grad Tuit- SocialWork Diff Y C 01-JUL-2008
      01855 Sum NR Grad Tuit- Psych Prog Diff Y C 01-JUL-2008
      01856 Sum NR Grad Tuit- Health Prog Diff Y C 01-JUL-2008
      01857 Sum NR Grad Tuit- Arts Sci Diff Y C 20-JUL-2009
      01860 Sum NR Grad Tuit- Perform Art Diff Y C 01-JUL-2009
      01861 Sum NR Grad Tuit- Architec AA Diff Y C 01-JUL-2009
    01880 Law Resident Tuition B C 01-JUL-2008
      01120 Law Resident Tuition Y C 14-AUG-2008
      01881 Law Res Tuit- General Y C 01-JUL-2008
      01882 Law Res Tuit- Envt Nat Rsrc Diff Y C 01-JUL-2008
      01883 Law Res Tuit- ConflictDispRes Diff Y C 01-JUL-2008
    01890 Law Nonresident Tuition B C 01-JUL-2008
      01121 Law Nonresident Tuition Y C 14-AUG-2008
      01891 Law NR Tuit- General Y C 01-JUL-2008
      01892 Law NR Tuit- Envt Nat Rsrc Diff Y C 01-JUL-2008
      01893 Law NR Tuit- ConflictDispRes Diff Y C 01-JUL-2008
  01200 Study Resources Fees B C 01-JUL-1993
    01201 Law Res Study Resource Fee Y C 01-JUL-1993
    01202 Law Nonres Study Resource Fee Y C 01-JUL-1993
    01203 MBA Res Study Resource Fee Y C 01-JUL-1993
    01204 MBA Nonres Study Resource Fee Y C 01-JUL-1993
    01205 CBA Res Study Resource Fee Y C 01-JUL-1993
    01206 CBA Nonres Study Resource Fee Y C 01-JUL-1993
    01207 Engineer Res Study Resource Fee Y C 01-JUL-1993
    01208 Engineer Nonres Study Resource Fee Y C 01-JUL-1993
    012