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NCFS Chart of Accounts Sortable by Type

Use the filter below to select the Financial Statement. Captions will appear after the selection.

Title Description
44190002 Other Sales - Agencies Fail to Readvertise

Other Sales - Agencies Fail to Readvertise

44190003 Other Sales - Equipment

Other Sales - Equipment

44190004 Other - Equipment Usage Fees

Other - Equipment Usage Fees

44190005 Other Sales and Services - Tax Exempt

Other Sales and Services - Tax Exempt

44195000 University/College Auxiliary Sales & Services

University/College Auxiliary Sales & Services

44196000 Sales Commissions

Sales Commissions

44196001 Sales Commissions - Marina

Sales Commissions - Marina

44196002 Sales Commissions - Special Attractions

Sales Commissions - Special Attractions

44320000 Sale of Surplus Property

Sale of Surplus Property

44320001 Surplus Vehicles

Surplus Vehicles

44320002 Surplus Vehicles-Schools

Surplus Vehicles-Schools

44320003 Surplus Equipment

Surplus Equipment

44320004 Surplus Weapons

Surplus Weapons

44320005 Surplus Materials

Surplus Materials

44320006 Surplus Tractors

Surplus Tractors

44321000 Sale of Surplus Property - Nonoperating

 Used by proprietary funds only. This account is invalid for governmental funds.

44321001 Sales of Surplus Property - Nonoperating - Vehicles

Sales of Surplus Property - Nonoperating - Vehicles

44321003 Sales of Surplus Property - Nonoperating - Equipment

Sales of Surplus Property - Nonoperating - Equipment

44321005 Sales of Surplus Property - Materials

Sales of Surplus Property - Materials

44330000 Gain on Sale of Property and Equipment

This account is used by proprietary funds only to record the gain on sales of property or equipment. Losses are recorded  to account 55650000 Loss on Sale of Property and Equipment. This account is invalid for governmental funds.

44410000 Rental of Real Property

For proprietary funds, this account rolls to Rental and Lease Earnings caption.

44410001 Rent Property - Dock Rent Fees

For proprietary funds, this account rolls to Rental and Lease Earnings caption.

44410002 Rent Property - Employee Rent Income

For proprietary funds, this account rolls to Rental and Lease Earnings caption.

44410003 Rent Property - Campsite Rental

For proprietary funds, this account rolls to Rental and Lease Earnings caption.

44410004 Rent Property - Cabin/Group Facility

For proprietary funds, this account rolls to Rental and Lease Earnings caption.