Finance and Administration

2013A Lottery Bond Cash

Cash On-Hand - Interfund

To record unrealized gain or loss on commercial investments.

Real Property - Endowment

To record advances issued to Athletics. For all other cash advances, see account A3151.

Create account code for recording temporary operating advances to departments. This will be similar to accounting for travel advances.

To record non-reimbursable transactions paid on OSU credit cards.

Grant & Contract Billed A/R

Loans Advanced to Students

To record short-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit.

Create account code on all charts for recording miscellaneous cash deposits held by third party vendors.

To record short-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit.

A/R Rec Year End Accruals

Mat & Suppl Yr/End Inventories

Prepaid expenses for capital equipment that has not been received.

Account for Prepaid Expenses related to Subscription-based IT Arrangements (SBITA) per GASB 96.

Account used to capture payments to Anthony’s Travel and transactions are distributed to operating indexes via Journal Voucher (JV).

A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.

This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.

This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Fountains, Bleachers, Dugouts, Goal posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.

In Development (Computer Software)

To record right-of-use (ROU) lease assets in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

To record right-of-use (ROU) lease assets in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

To record right-of-use (ROU) lease assets in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

To record right-of-use (ROU) lease assets in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

Account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.

(See associated asset account A8042 and depreciation expense account 80542.)

Acc Amort-Trademarks

To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.

Account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.

Year End A/P Accrual

Received Items Payable

Procurement Card Payable (Daily)

State A/P Taxes

Refunds Payable

Early Retirement Liability

HRIS Pay Deferral-9/12 Frng Odd Yr

Accrued Vac/Sick Leave

HRIS Pay Deferal-9/12 Plan Odd Yr

FICA W/H Payable

HRIS Fringe Benefit Clearing