NCFS Chart of Accounts Sortable by Type
| Title | Description |
|---|---|
| 22199000 Obligation For Workers Compensation | For proprietary funds, this is a noncurrent liability with its own caption on the ACFR 11P. |
| 22199100 Investment Derivatives Liability - Noncurrent | This account is used to record an investment derivative with a negative fair value. |
| 22231000 Advances From General Fund | Advances From General Fund |
| 22231100 Advances From Special Revenue Fund | Advances From Special Revenue Fund |
| 22231300 Advances From Capital Improvement Fund | Advances From Capital Improvement Fund |
| 22231400 Advances From Enterprise Fund | Advances From Enterprise Fund |
| 22231500 Advances From Internal Service Fund | Advances From Internal Service Fund |
| 22231800 Advances From Pension Trust Fund | Advances From Pension Trust Fund |
| 22231900 Advances From Custodial Fund | Advances From Custodial Fund |
| 22250000 Advances from Primary Government Agencies | This account includes the authorized transfer of moneys from a Primary Government Agency to a Component Unit. (i.e., a transfer from a primary government agency to a university). This account is invalid for governmental funds. |
| 22260000 Advances from Component Units | This account includes the authorized transfer of moneys from a Component Unit to either another Component Unit or a Primary Government Agency. (i.e., a transfer from a university or a primary government agency to a community college.) This account may not be used to record a transfer between two universities. (See Inter-Agency Receivable - University). |
| 22270000 Due to Primary Government Agencies - Non Current | This account includes the authorized transfer of moneys to a Primary Government Agency from a Component Unit. (i.e., to record Low Level Radioactive Waste Authority Interest Payments). This account is invalid for governmental funds. |
| 22320000 Notes from Direct Borrowings – Non-current | This account represents the portion of long-term debts or obligations that will be payable in more than one year subsequent to the balance sheet date. Direct borrowings have terms negotiated directly with a lender and are not offered for public sale. Bank loans and Guaranteed Energy Savings contracts should be classified as notes from direct borrowings. For proprietary funds, this is a noncurrent liability with its own caption on the ACFR 11P. For governmental funds, this is in General Long Term Debt, GASB 5200 in the ACFR 11G. |
| 22410000 Lease Liability - Noncurrent | This account represents the portion of lease liability that will be payable in more than one year subsequent to the balance sheet date. This is for use by both governmental and proprietary funds. For proprietary funds, this is a noncurrent liability with its own caption on the ACFR 11P. For governmental funds, this is in General Long Term Debt, GASB 5200 in the ACFR 11G. |
| 22420000 Subscription (SBITA) Liability - Noncurrent | This account represents the portion of subscription-based IT arrangements obligations that will be payable in more than one year subsequent to the balance sheet date. This is for use by both governmental and proprietary funds. For proprietary funds, this is a noncurrent liability with its own caption on the ACFR 11P. For governmental funds, this is in General Long Term Debt, GASB 5200 in the ACFR 11G. |
| 22430000 PPP Liability-Noncurrent | This account represents the portion of an operator’s liability in a public-private or public-public partnership (PPP/SCA) arrangement under GASB 94 for future installment payments that will be due to the transferor in more than one year subsequent to the balance sheet date. This is for use by both governmental and proprietary funds. For proprietary funds, this is a noncurrent liability with its own caption on the ACFR 11P. This account is invalid for governmental funds. |
| 22521000 Medical Claims Payable | Medical Claims Payable |
| 22522000 Unemployment Claims Payable | This account is invalid for governmental funds. |
| 22529000 Other Assistance Claims Payable | This account rolls to Accounts payable & accrued liabilities on the ACFR 11G. |
| 22529100 Liability Insurance Trust Fund Payable-Noncurrent | This account is invalid for governmental funds. |
| 22610000 Revenue Bonds Payable (old title: Coupon Bonds Payable) | This account is used to record the principal payment related to revenue bond indebtedness which will be payable at least one year or more subsequent to the balance sheet date. |
| 22610100 General Obligation Bonds Payable | For proprietary funds, this is a noncurrent liability with the Bonds & similar debt caption on the ACFR 11P. |
| 22610200 Lease-purchase revenue bonds payable | For proprietary funds, this is a noncurrent liability with the Bonds & similar debt caption on the ACFR 11P. |
| 22610300 Grant Anticipation Revenue Bonds Payable | To record the liability associated with the issuance of GARVEE bonds. For proprietary funds, this is a noncurrent liability with the Bonds & similar debt caption on the ACFR 11P. For governmental funds, this is the caption Bonds and similar debt payable in General Long Term Debt, GASB 5200 in the ACFR 11G. |
| 22610400 Direct Placements | This account is used to record the outstanding principal related to direct placement indebtedness that will be payable in more than one year subsequent to the balance sheet date. Direct placements have terms negotiated directly with an investor and are not offered for public sale. Issuing a debt security directly to an investor, such as the sale of a new debt security issue to a limited number of buyers rather than to the general public is a direct placement. Bonds payable that are not offered for public sale should be classified as direct placements. |