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Section 02.35: Account Codes -- Due from Other Funds/Other OUS Institutions (A6000-A7999)

General

Account codes A6000 - A7999 are asset accounts that record amounts "due from" other funds within the same OUS institution (A6000 - A6999), or other OUS institutions and the Chancellor's Office (A7000 - A7999).

Many of the "due from" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.

[1] A6000 - Due From Other Funds

Used to record inter-fund loan amounts due from other funds within the same OUS institution.
A6001 Due From Other Funds
Used to record amounts due from other funds within the same OUS institution.

[2] A7000 - Due From Other OUS Institutions

Used to record inter-fund loan amounts due from other OUS institutions or the Chancellor's Office
A7020 Equity in Investment Pool
A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.
A7030 Equity Self-Liq Bonds
Institutions make debt service payments to the Chancellor's Office one year in advance. Balances in account A7030 were amounts transferred by the institution to the Chancellor's Office for the following year's debt repayment. The offset to account A7030 was account code B701X. Account code A7030 was used in conjunction with fund 850006 "OSSHE Debt Svc Reserve Mgmt Fund."; use of this account code stopped in FY2002, when OUS revised the accounting entries associated with long-term debt.
A7040 Due From Various Institutions
A "due-from" asset for amounts due from other OUS institutions or the Chancellor's office.
A7041 Short Term Cash Advances
A "due-from" asset for short-term cash advances to the OUS institutions or the Chancellor's office.
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