Skip to main content

NCFS Chart of Accounts Sortable by Type

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



Title Description
55251000 Fire Loss Claim Payments

Fire Loss Claim Payments

55252000 Wind Storm Losses & Other Perils Claim Payments

Wind Storm Losses & Other Perils Claim Payments

55252001 Claims-All Risk

Claims-All Risk

55252002 Claims-Theft

Claims-Theft

55252003 Claims-Vandalism

Claims-Vandalism

55252004 Claims-Sprinkler Leakage

Claims-Sprinkler Leakage

55252005 Claims-Broad Form

Claims-Broad Form

55252006 Claims-Business Interruption

Claims-Business Interruption

55252007 Claims-Extra Expense

Claims-Extra Expense

55252008 Claims-Flood

Claims-Flood

55252009 Claims-Earthquake

Claims-Earthquake

55252010 Claims-Spoilage

Claims-Spoilage

55252011 Claims-Reinsurance with Fund Participation

Claims-Reinsurance with Fund Participation

55252012 Claims-Reinsurance w/o Fund Participation

Claims-Reinsurance w/o Fund Participation

55252013 Claims-Employee Theft

Claims-Employee Theft

55252014 Claims-Terrorism

Claims-Terrorism

55252015 Claims-Mechanical Breakdown

Claims-Mechanical Breakdown

55252016 Claims-Accidental Damage

Includes claim payments for school equipment accidentally damaged by faculty and/or students.

55253000 Insurance Extended Coverage

Insurance Extended Coverage

55254000 Vol Safety WC Claim Payments

Vol Safety WC Claim Payments

55311000 Bond Principal Payments

These accounts are for governmental fund use.  Valid for proprietary funds but must have a zero balance at year-end.

55312000 Anticipation Notes Principal Payments

These accounts are for governmental fund use.  Valid for proprietary funds but must have a zero balance at year-end.

55313000 Lease Principal Payments

These accounts are for governmental fund use.  Valid for proprietary funds but must have a zero balance at year-end.

55314000 Other Principal Payments

These accounts are for governmental fund use.  Valid for proprietary funds but must have a zero balance at year-end.

55315000 SBITA Principal Payments

These accounts are for governmental fund use.  Valid for proprietary funds but must have a zero balance at year-end.