ctcLink Accounting Manual | 10.30.45.4 Revenue Accounts

10.30.45.4 Revenue Accounts

2024-07-15

Account Type: 4000000-4999999 Revenue

  • 4000000 – Revenue Budgetary

Account Classification: 4000001-4099999 Operating Revenue

  • 4000001 – Operating Revenue Budgetary

4000005 - Student Tuition and Fees Budgetary

Student Tuition and Fees

Tuition - According to RCW 28B.15.020 the term ‘tuition fees’ mean the fees charged students registering at the state's colleges which consist of Operating Fees and Building Fees.

In addition, the colleges are authorized to charge services and activities fees which means fees, other than ‘tuition fees’, charged for the express purpose of funding student activities and programs (these may include student activity fees, student use fees, student building use fees, special student fees, or other similar fees charged to all students).

Additional RCWs require colleges to deposit 3.5% of tuition fees (operating and building) and services and activities fees into the institutional financial fund (860) to be used for student loans and financial aid. A maximum of an additional 3% of the operating tuition must be remitted to the State Treasurer to be deposited into the community and technical college Innovation Fund (currently used to purchase and implement ctcLink).

Operating fees, building fees and the services and activities fees combined are considered ‘tuition and fees’.

This manual will use the term ‘tuition’ to include operating, building and services and activities fees which encompass the institutional financial aid and innovation fee.

Fees – SAAM defines all student fees as “fees collected that are dedicated to the support of specific courses or activities. Examples include lab fees, fees for continuing education programs, health fees, athletic and recreation center fees, technology fees, and renewable energy fees.” See RCW 28B.15.031 “Operating Fees”.

Miscellaneous Student Fees – SAAM does not reference miscellaneous fees but colleges have historically referred to fees like “short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction and student deposits or rentals, disciplinary and library fines (RCW 28B.15.031(1)) as miscellaneous fees.

We will refer to both dedicated and miscellaneous student fees as ‘fees’.

Account Account Type Description
4000010 Tuition and Fees - General Tuition collected for residents and non-residents, part time and full time students, and staff. Legislatively established tuition covers operating, building, and student and activity fees. When setting up the accounting for tuition item types in Student Financials, this account should only be used when no other tuition revenue account is available.
4000020 Resident Tuition Tuition collected for resident students only whether, part time and full time. Legislatively established tuition covers operating, building, and student and activity fees.
4000030 International Tuition Tuition collected for international students (non-US residents) full time students only. Legislatively established tuition covers operating, building, and student and activity fees.
4000040 Non-Resident Tuition Tuition collected for non-resident students or those who qualify for residency status as defined by RCW only, whether full time or part-time. Legislatively established tuition covers operating, building, and student and activity fees.
4000099 Tuition Revenue Distribution This account should be used at year end to distribute funds when tuition fees were deposited in one department, such as Operating Fee Tuition, Services and Activities tuition, Running Start fees, during the year but spend in another department. For example, in Fund 149 we collect all operating fee tuition revenue in a single chartstring (Fund-Class-Department), but spend the funds in numerous chartstrings (F-C-D). By moving revenue and cash from the single tuition collection chartstring to the expenditure chartstring, the chartstring will open with no fund balance (as it should).

Fees

Account Account Type Description
4000050 Dedicated Student Fees Fees collected from students to cover the cost of specific supplies, materials or services. Examples include lab fees, fees for continuing education programs, health fees, athletic and recreation center fees, technology fees, and renewable energy fees.”
4000060 Miscellaneous Student Fees Fees collected from students to cover the cost of certain services. SAAM does not reference miscellaneous fees but colleges have historically referred to fees such as “short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction and student deposits or rentals, disciplinary and library fines (RCW 28B.15.031(1)) as miscellaneous fees.
4000065 International Contract Charges (Fees) Fees collected from international contract students to cover the cost of self-support classes as defined by RCW 28B.15.031(1) “…short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction…”
4000070 Student Fee Refund This account is used to record refunds to students and should normally be a debit (reduction in revenue).
4000080 Self-Support Fees Fees collected from students to cover the cost of self-support classes as defined by RCW 28B.15.031(1) “…short courses, self-supporting degree credit programs and courses, marine station work, experimental station work, correspondence or extension courses, and individual instruction…”
4000090 Excess Enrollment Fees State Board policy allows colleges to re-class all tuition and fees related to student over enrollments (in excess of system allocated levels) to a student fee.
4000099 Tuition Revenue Distribution

This account should be used at year end to distribute funds when tuition fees were deposited in one department, such as Operating Fee Tuition, Services and Activities tuition, Running Start fees, during the year but spend in another department. For example, in Fund 149 we collect all operating fee tuition revenue in a single chartstring (Fund-Class-Department), but spend the funds in numerous chartstrings (F-C-D). By moving revenue and cash from the single tuition collection chartstring to the expenditure chartstring, the chartstring will open with no fund balance (as it should).

Waivers

Community and technical college boards may grant waivers from the standard tuition and fees to limited classifications of students as authorized by statute. The basic waiver policy is provided in WAC 131-28-02501. Specific waivers are found in RCW 28B.15. For a comprehensive discussion of waivers please see State Board Tuition Waivers & Residency Classifications webpage.

In ctcLink student and staff tuition waivers use accounts 4000100 through 4000118 but are reported to AFRS as debit revenue.

Waivers Item Types are usually configured like this:
Debit WAxxx*LOCAL*7xxx*40001xx*846**275*98299****N****
Credit WAxxx*LOCAL*7xxx*4000199*846**275*98299****N****

Account Account Type Description
4000100 Tuition and Fee Waiver When setting up the accounting for waiver item types in Student Financials, this account should only be used when no other waiver account is available.
4000105 Tuition and Fee Waiver Need Based This account should be used with waivers item types in Student Financial when the waiver is dependent upon the student’s financial status (need).
4000110 Tuition and Fee Waiver Non-Need Based When setting up the accounting for waiver item types in Student Financials, this account should be used when the waiver is not dependent on the student’s financial need. This would include for example, non-resident operating fee differential waivers and apprenticeship waivers among others.
4000115 Tuition and Fee Waiver Athletic When setting up the accounting for waiver item types in Student Financials, this account should be used when the waiver is related to students involved in athletic programs.
4000118 Tuition and Fee Waiver Athletic Gender Equity When setting up the accounting for waiver item types in Student Financials, this account should be used when the waiver is used to encourage students to participate to meet gender equity goals.
4000190 Cares Write-off Contra CARES III (HEERF III) authorized colleges to write-off/payoff certain student balances/debt and claim the write-off amounts as lost revenue under CARES Institutional funds. This account should only be used when writing off tuition revenue as part of the CARES lost revenue provision.
4000199 Waiver Error

This credit account is only used in Student Financials (SF) Waiver Item Types. Since SF Item Types normally using fund balancing to distribute the waiver to the original charge chartstrings, this account is only used when an error occurs in recording the waiver.

Debit WAxxx*LOCAL*7xxx*40001xx*846**275*98299****N****
Credit WAxxx*LOCAL*7xxx*4000199*846**275*98299****N****

Most errors occur when a waiver is applied to a student's account but there are no eligible charges to waive. Essentially, these are similar to unapplied payments since there are no receivables to relieve, the system records the error. When eligible charges are added to the student account, the Waiver Error is reversed and the receivable relieved.

College staff should regularly review any balances in this account and re-class to the correct account (and perhaps correct what caused the error account to be used).

4010000 – Auxiliary Enterprise Sales Budgetary

Account Account Type Description
4010010 Room Board & Meals This account should be used to record revenues received by the college for room, board, and meals associated with the operation of a state program.
4010020 Sales in Proprietary Funds This account should be used to record the sale of merchandise purchased for resale. This revenue source must be used when expenses are recorded to cost of goods sold (Accounts 5030120 through 5030299).
4010030 Filing Fees and Legal Services This account should be used to record fees collected for filing, recording, registering, or archiving instruments or documents that (1) have or serve a legal or official function or (2) do not include a license or permit being issued.

4020000 – Grants and Contracts Budgetary

Account Account Type Description
4020010 State Government Grants and Contracts Do not use.
4020020 Interagency Reimbursement-Salaries This account should be used to record payments received by the college from another state agency as a reimbursement of salaries and wages expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020030 Interagency Reimbursement-Benefits This account should be used to record payments received by the college from another state agency as a reimbursement of benefits expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020040 Shared Leave Reimbursement This account should be used to record the dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the State’s shared leave program.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020050 Interagency Reimbursement-Contracts This account should be used to record payments received by a college from another state agencies as reimbursements of professional service contracts expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020060 Interagency Reimbursement-Goods/Services This account should be used to record payments received by a college from another state agencies as reimbursements of goods and services expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020070 Interagency Reimbursement-Travel This account should be used to record payments received by a college from another state agencies as reimbursements of travel costs expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020080 Interagency Reimbursement-Capital Outlays This account should be used to record payments received by a college from another state agencies as reimbursements of capital outlays expended in a grant or contract. Do not include non-capitalized furnishings, equipment and software (accounts 5030070 through 5030090).
For reimbursements of these expenditures, use account 4020060, Goods and Services.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020090 Interagency Reimbursement-Computer Equipment This account should be used to record payments received by a college from another state agencies as reimbursements of capitalized computer equipment costs expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020100 Interagency Reimbursement-Grants This account should be used to record payments received by a college from another state agencies as reimbursements of grants, benefits, and client services costs expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020110 Interagency Reimbursement-Debt Service This account should be used to record payments received by a college from another state agencies as reimbursements of debt service costs expended in a grant or contract.
Reimbursements from another community or technical colleges in our system should be recorded as account 4020120 - Intercollege Reimbursement.
4020120 Intercollege Reimbursement This account should be used to record payments received by a college from the State Board or another college in our system as reimbursements of costs expended in a grant or contract. Balances in account 4020120 in your records offset payments in account 5050021 in the paying college thus eliminating transactions between colleges.
Account Account Type Description
4021001 Local Grants and Contracts Budgetary  
4021010 Private Grants and Contracts This account should be used to record contributions and grants from non-federal sources received from a private organization (i.e. not received from a state agency or the college system).
If the grant originated from the federal government but was passed through a private organization, please use account 4021070 – Private Federal Pass Thru Grants.
Similar to federal grants, the expenditure of these private/local contribution and grant revenues are restricted by contract or agreement.
4021020 Local Grants and Contracts This account should be used to record contributions and grants from non-federal sources received from a county, city, other local government or a non-Washington State agency including local Native American tribes (i.e. - not received from a state agency or the college system).
If the grant originated from the non-federal government and was passed through a private organization, please use account 4021010 - Private Grants and Contracts.
Similar to federal grants, the expenditure of these local contributions and grant revenues are restricted by contract or agreement.
4021030 Federal Pass Through Grants This account should be used to record contributions and grants from federal sources passed through from a county, city or other local government including local Native American tribes.
If the grant originated from the federal government but was passed through a state agency other than another college in our system, please use account 4020020 through 4020110 – Interagency Reimbursements.
If the grant originated from the federal government and was passed through another college in our system, please use account 4020120 – Intercollege Reimbursements.
Similar to direct federal grants, the expenditure of these private/local contribution and grant revenues are restricted by contract or agreement.
4021065 International Contract This account should be used to record payments received by the college from organizations for charges for international contract students. See State Board Policy Manual Sections 5.30.10 State-funded Classes and Enrollment and 5.30.40 International Student Enrollment Reporting as well as Chapter 4.80.30 International Contract Students for a more complete discussion of international students.
4021067 Running Start This account should be used to record payments received by the college from local school districts for charges for Running Start. All other payments received from local school districts for other dual enrollment students should be coded as 4021020.
4021070 Private Federal Pass Thru Grants This account should be used to record contributions and grants from federal sources received from a private organization (i.e. not received from a state agency, a local government or tribe or college system).
4021080 Private Reimbursable Contracts Revenue received pursuant to reimbursable contracts with private/local organizations including non-profit organizations, counties, cities, school districts, transit authorities and other states.
Account Account Type Description
40220010 Federal Grants and Contracts Budgetary Revenue the college receives directly from the federal government under grant and similar agreements where the college is required to expend the revenue in accordance with federal program specifications. This also includes revenues associated with expenditures that are fully reimbursed by the federal government.
Account Description Legacy
4022010 Institute Museum Services 0303
4022020 Inter-American Foundation 0304
4022030 National Endowment for Arts 0305
4022040 National Endowment for Humanities 0306
4022050 National Drug Control Policy 0307
4022060 Peace Corps 0308
4022070 Legal Service Corp 0309
4022080 Department of Agriculture 0310
4022085 Federal Emergency Management Agency 0383
4022090 Department of Commerce 0311
4022100 Department of Defense 0312
4022110 Central Intelligence Agency 0313
4022120 Housing Urban Development 0314
4022130 Department of Interior 0315
4022140 Department of Justice 0316
4022150 Department of Labor 0317
4022160 Department of State 0319
4022170 Department of Transportation 0320
4022180 Department of the Treasury 0321
4022190 Federal Communications Commission 0332
4022200 General Services Admin 0339
4022210 Government Printing Office 0340
4022220 National Science Foundation 0347
4022230 Federal Revenue Non-Assistance 0355
4022240 Small Business Administration 0359
4022250 Veterans Administration 0364
4022260 Environmental Protection Agency 0366
4022270 Department of Energy 0381
4022280 Department of Education 0384
4022290 Health and Human Services 0393
4022300 National and Community Service 0394
4022310 Homeland Security 0397
4022320 Agency for International Development 0398
4022330 Miscellaneous Federal Assistance 0300
4022340 Nuclear Regulatory Commission 0377
4110020 Federal Pell Grant Revenue 0384

This revenue is part of the Department of Education but is separated to more easily distinguish the Pell Grant from other grants. Does not include the Pell Administrative allowance which should be coded to 4022230.

4030000 Other Operating Revenue Budgetary

Account Account Type Description
4030010 Items In Suspense-Revenue This account should be used to record amounts received by the college that are identifiable by account type, but cannot be immediately allocated to the proper fund, class, department, project or revenue account. By fiscal year-end all amounts in this account must be reclassified to the appropriate account.
4030020 Income From Property This account should be used to record revenue from rentals/leases of college owned land, facilities, and equipment that do not meet the definition of a right-to-use lease agreement, are below the state’s capitalization threshold, or are short-term.
4030030 Fines and Forfeits Use this account to record amounts collected as penalties for an offense or breach of contract. Examples include parking violations and library fines.
4030040 Sale of Property Timber Use this account to record revenues resulting from the following activities on college-owned land: timber contract sales, including settlement of defaulted contracts and other related timber contract fees; contract harvesting and other log sales; and damaged timber sales.
4030050 Sale of Property – Other This account should be used to record proceeds from the sale or disposal of property, consumable supplies, materials, and products in governmental fund type. Property includes land, buildings, equipment, salvage, intangible property (such as, right-of-ways and royalties), sand and gravel, and nursery seedlings.
4030055 Gain/Loss Sale Capital Asset This account should be used to record the gain or loss on the sale or disposal of a capital asset in a proprietary fund type account. The gain or loss is calculated by subtracting the remaining book value (original cost less accumulated depreciation) from the proceeds from the sale.
4030060 Charges for Services Account is used to record the amounts collected in the course of regular business for sales of services. Examples include charges for fees for processing applications, charges for equipment repair, dental services or other student shop services.
4030070 Indirect Cost Reimbursement Account is used To record indirect cost reimbursement associated with grants, contracts and other agreements.
4030075 Grant Repayments Amounts collected as repayments of loan principal associated with a loan made under a federal or state loan program or other budgeted loan.
4030080 Expenditure Recovery-Prior Biennium Used for receipt of cash/vendor credit for the recovery of an expenditure/expense charged to a prior period. Also used to record the liquidation of over-estimated accrued expenditures/expenses from a prior period when it is expected that no further payments will be made. Generally, only credits are allowed; debits require approval of the the OFM Accounting Consultant. Refer to SAAM Subsection 90.20.45.
4030090 Immaterial Prior Period Adjustments Immaterial corrections related to prior period activity. Generally, only credits are allowed; debits require the approval of the OFM Accounting Consultant. Refer to Subsection 90.20.15.e. Refer to SAAM Subsection 90.20.15.e.
4030100 Cash Over/Short This account is used to record the amounts of cash over or short for a cash deposit; required to make the deposit equal the source document total. Staff should review the balance in this account regularly to determine if fraudulent activity might be occurring.
4030110 AR Over/Short Amounts of cash over or short for an accounts receivable receipt, required to make the receipt equal the source document total. Staff should review the balance in this account regularly to determine if fraudulent activity might be occurring.
4030120 Interest Income Use this account to record interest earned unrelated to investing activities. Examples include interest on property sales agreements, past due accounts receivable, and loan agreements.
4030130 Intra-Fund Transfer When transfers occur between different operating units, classes or departments within the same fund, the preferred method is to use this account for both the transfer in (credit) and transfer out (debit) and internal cash (1000199) as the offset. In AFRS, these transactions are eliminated since they are in the same fund. This process is frequently used to close out small balances in inactive departments.
4030140 Interfund Operating Transfer In Colleges should use this account for transfers of revenue to one fund/class/department from another without a requirement for repayment (this is the negative/credit revenue).
Operating transfers in and out (revenue accounts 4030140 and 4030150) MUST net to zero at the college level. Operating transfers require the approval of the Board of Trustees or an officer of the college designated by the Board.
4030150 Interfund Operating Transfer Out Colleges should use this account for transfers of revenue to one fund/class/department from another without a requirement for repayment (this is the positive revenue).
Generally, operating transfers in and out (revenue accounts 4030140 and 4030150) MUST net to zero at the college level. Operating transfers require the approval of the Board of Trustees or an officer of the college designated by the Board.
4030160 Other Operating Revenue Use this account to record revenue the college receives from individuals, organizations, businesses and other governments for goods and services in conjunction with state sponsored programs without specific revenue source coding assigned to them. Examples include miscellaneous student services or photocopying. This account should only be used if no other revenue account meets the definition of the revenue.
4030165 Credit Card Rebates Use this account to record revenue the college receives from their credit card company as a Rebate on amounts spent.
4030170 Publications and Documents Use this account to record revenue received from the sale of paper and electronic publications and documents. Examples include college produced publications, manuals, and documents such as class materials.
4030190 Interagency Items in Suspense This account can be used to record amounts received by the college from another college or agency that cannot be immediately be allocated to the proper expenditure coding. By fiscal year-end all amounts in this account must be reclassified to the appropriate account.

4040000 Other Operating Revenue Budgetary

Account Account Type Description
4040020 COP Proceeds New Should be used to record resources provided through the issuance of certificates of participation by the Office of the State Treasurer used to finance real estate acquisition, construction and renovation, and equipment acquisition.
4040030 Payment to Refund COP Used to record amounts sent to an Escrow Agent to refund (defease) a COP issue.
4040040 Original Issue Discount - Refunding COP Discount associated with the issuance of refunding COPs. Refunding COPs are sold at a discount when the stated interest rate on the COPs is less than the market rate of interest for similar securities when the COPs are sold.
4040050 Underwriter Discount – Refunding COPs This account is used to record COP sale expenses associated with the issuance of refunding COPs, specifically, the underwriters discount and cost of issuance expenses.
4040060 Original Issue Premium – Refunding COPs This account should be used to record the premium associated with the issuance of refunding COPs. Refunding COPs are sold at a premium when the stated interest rate on the COPs is more than the market rate of interest for similar securities when the COPs are sold.
4040070 Refunding COPs Proceeds - OST Held Use to record the amount of the total par or face value of refunding COPs.
4040080 Expenditure Recovery-Current Biennium Use to record receipt of cash/vendor credit for the recovery of an expenditure/expense charged to a prior period (fiscal year). Also used to record the liquidation of over-estimated accrued expenditures/expenses from a prior period when it is expected that no further payments will be made. Generally, only credits are allowed; debits require approval of the OFM Accounting Consultant. Refer to SAAM 90.20.45.
4040090 Capital Leases Account is used to record Lease-to-Own Acquisitions. Resources provided through a lease-to-own agreement used to finance capital acquisitions.
4040100 Original Issue Discount - COPs Discount associated with the issuance of all COPs, except refunding COPs. COPs are sold at a discount when the stated interest rate is less than the market rate of interest for similar securities when the debt is sold.
4040110 Original Issue Premium - COPs Premium associated with the issuance of all COPs, except refunding COPs. COPs are sold at a premium when the stated interest rate is more than the market rate of interest for similar securities when the debt is sold.
4040200 Other Finance Src/Right-to-Use Lease Acquisition Resources provided through a lease (or other) agreement used to finance the right-to-use a capital asset. In most circumstances the value of this account is equal to 5040275 - Lease Asset Acquisition at the beginning of the lease.

Account Account Type Description
4050000 Interest on Student Loans Budgetary  
4050010 Interest on Student Loans Used to record interest earned on loans to students only.

Account Classification: 4100000-4199999 Non-Operating Revenue

  • 4100000 – Non-Operating Revenue Budgetary

Account Account Type Description
4100001 Appropriations Budgetary State Reimbursements/Operating Appropriations. The following accounts are used to record revenue reimbursements (Legacy this was known as VPA) from the State Treasurer for expenditures in state funds. Used in Fund 841/790 only. However, at the end of fiscal year, in Period 133 all revenue (with an equal amount of internal cash – 1000199) in this account is transferred to the appropriate state fund.
Account Account Type Fund
4100010 State Reimbursement: General Fund 001
4100020 State Reimbursement: Education Legacy Trust Fund 08A
4100030 State Reimbursement: Employment Training Finance Fund 11A
4100040 State Reimbursement: Education Construction Fund 253
4100050 Current Treasury Cash Activity (OST) The account was converted from Legacy GL 4310 during go-live. The presence of the GL indicated the cash from the Treasurer had been received by the college. In Legacy and during the first year-end close in ctcLink, the account is treated as revenue in state funds.
4100065 State Reimbursement: Invest in WA Fund 20F
4100060 State Reimbursement: Pension Stabilization Fund 489
4100070 State Reimbursement: Workforce Education Fund 24J
4100080 State Reimbursement: Innovation Fund 561 - Used by the State Board for reimbursement of ctcLink expenditures.
4100090 One WA 466 Fund 466  - Used by the State Board for reimbursement of One Washington expenditures.
4100099 Revolving Funds ONLY Used by the State Board to transfer reimbursement of Revolving Fund expenditures to the colleges.

4110000 Federal Pell Grant Budgetary

Account Account Type Description
4110020 Federal Pell Grant The accounts are used to revenue received from the Department of Education to fund the Pell grant.
4110030 Education CARES Grant The accounts are used to revenue received from the Department of Education due to the corona virus pandemic. This includes all CARES/CARISA/HEERF funds related to the pandemic.

 

4120000 Investment Income Budgetary

Account Account Type Description
4120010 Investment Income Earnings on deposits and investments including LGIP. Investment earnings may also be coded by specific type for example dividend income (account 4120030), and capital gains and losses (account 4120050). Costs of investment activities are recorded in account 4120040.
4120020 Amortization Used to record the increase or decrease of non-cash changes in the fair value of investments.
4120030 Dividend Income Used to record Income to shareholders derived from a division of a company’s profits. Dividends may be in the form of cash, stock or property.
4120040 Cost of Investment Activity Used to record investment fees and expenses paid to external sources such as banks and other financing institutions for investment activities and securities lending transactions. Fees include external management fees, commissions, consultant fees, legal fees and other investment management related expenses paid to external sources. This source code should have a net debit balance.
4120050 Gain/Loss on Investment Used to record gains and losses resulting when the value of an investment asset, for example stocks, bonds, mutual funds, or real estate, is more or less than its carrying cost (book value). Capital gains and losses may be realized or unrealized.

4130000 Other Non-Operating Revenue Budgetary

Account Account Type Description
4130010 Gain/Loss on Sale of Capital Assets This account should reflect the gain or loss on the sale or disposal of a capital asset in a proprietary type fund. The gain or loss is calculated by subtracting the remaining book value (original cost less accumulated depreciation) from the proceeds from the sale.
4130060 Leased Property Interest Income This account should reflect the interest portion of revenues from right-to-use lease agreements of state owned land, facilities, and equipment from non-state entities.
4130070 Income from Leased Property This account should reflect the principal portion of revenues from right-to-use lease agreements of state owned land, facilities, and equipment from non-state entities.
4130080 Leased Property Variable Income This account should reflect the interest portion of revenues from right-to-use lease agreements of state owned land, facilities, and equipment from non-state entities.

Account Classification: 4200000-4299999 Capital Revenue

  • 4200000 - Capital Revenue Budgetary

4200001 Capital Appropriations Budgetary

State Reimbursements/ Capital Appropriations . The following accounts are used to record revenue reimbursements (Legacy this was known as VPA) from the State Treasurer for expenditures in state capital funds. Used in Fund 841/790 only. However, at the end of fiscal year, in Period 133 all revenue (with an equal amount of internal cash – 1000199) in this account is transferred to the appropriate state fund.

Account Account Type Fund
4200010 State Reimbursement: State Building Construction Fund 057
4200020 State Reimbursement: Community and Technical College Capital Projects Fund 060
4200030 State Reimbursement: Gardner-Evans Higher Education Construction Fund 357
4200040 State Reimbursement: Model Toxics Control Capital Project Fund 23N
4200050 State Reimbursement: Climate Commitment Capital Project Fund 26C
4200060 State Reimbursement: Community Assistance Capital Project Fund 26V

4210000 – Cash Capital Contributions Budgetary

Account Account Type Description
4210010 Capital Contributions Intra-state contributions of capital assets received by a proprietary fund type account.

4220000 Non-Cash Capital Contributions Budgetary

Account Account Type Description