The ESSER II Fact Sheets developed for each school district and BOCES includes an allowable activity chart that breaks out its ESSER II funding in the applicable categories. The following resource provides additional information for each allowable activity type:
| ESSER II Allowable Activities | Allowable Activity Name | Updated Name for Fact Sheets |
| Activities allowable under ESEA | esea | ESEA (2d) |
| Activities allowable under IDEA | idea | IDEA (2d) |
| Activities allowable under McKinney-Vento Homeless Assistance Act | mkv | Homeless Assistance (2d) |
| Activities allowable under Adult Education and Family Literacy Act | N/A | N/A (2d) |
| Activities allowable under the Perkins CTE Act | perkins | Perkins (2a) |
| Preparedness and response activities | prepare | Prepare (1a, 1b) |
| Planning for long-term closures | closures | Closures (1a, 1b) |
| Staff training on sanitation | training | Training (1a) |
| Supplies for sanitation | supplies | Supplies (1b) |
| Educational technology for students | edtech | Ed Tech (2b) |
| Mental health services and supports | mental | Mental Health (3a) |
| Summer learning and supplemental after-school programs | summer | Summer & Supplemental Learning (2a) |
| Discretionary funds for principals | discretionary | Discretionary |
| Other activities for operations and services | other | Other |
| Remote learning supports | remotesupports | Remote Supports (2b) |
| Professional learning related to remote learning | remotepd | Remote Learning PD (2a) |
| Activities to address learning loss | learningloss | Disrupted Learning (2) |
| Administering high quality assessments that are valid and reliable | assessments | Assessments (2a) |
| Implementing evidence-based activities to meet comprehensive needs of students | activities | Activities (2, 3) |
| Tracking student attendance and improving student engagement in distance education | attendance | Attendance (2c) |
| Facility repairs and improvements to enable operation of schools to reduce risk of virus transmission and exposure | facilities | Facilities (1b) |
| Inspecting, testing, maintaining, repairing, replacing and upgrading the indoor air quality in school facilities | airquality | Air Quality (1b) |
The updated name used on the ESSER fact sheets includes the coding reference that best applies to that category on the ESSER Communication Strategies website page.
The ESSER II Fact Sheets also provide a stacked bar chart that details the Object Codes related to the top four allowable activity types. The following chart is an explanation of those codes:
| Code | Object / Source / Balance Sheet | Description |
| 0100 | Salaries and Employee Benefits | Salaries: Amounts paid for personal services to both permanent and temporary school district employees, including personnel substituting for those in permanent positions This includes gross salary for personal services rendered while on the payroll of the school district; Employee Benefits: Amounts paid by the school district on behalf of employees; generally, these amounts are not included in the gross salary, but are in addition to that amount Such payments are fringe benefit payments and, while not paid directly to employees, never-the-less, are part of the cost of personal services Workers’ compensation premiums should not be charged here, but rather to object 0526 (or 0500) |
| Salaries of Regular Employees | Full-time, part-time, and prorated portions of the costs for work performed by permanent employees of the school district | |
| 0120 | Salaries of Temporary Employees | Full-time, part-time, and prorated portions of the costs for work performed by employees of the school district who are hired on a temporary or substitute basis |
| 0130 | Salaries for Overtime | Amounts paid to employees of the school district in either temporary or permanent positions for work performed in addition to the normal work period for which the employee is compensated under regular salaries and temporary salaries above The terms of such payment are subject to federal, state, and local regulations and interpretation |
| 0140 | Salaries for Leave | Amounts paid by the school district to employees on leave, such as sabbatical leave, maternity leave, etc |
| 0150 | Additional/Extra Duty Pay/Stipend | Amounts paid to employees of the school district in either temporary or permanent positions for work performed in addition to the employee’s regular work assignment Additional/extra duty pay/stipend includes compensation for such assignments as coaching, cocurricular activity sponsorship, supplemental pay for curriculum development, for night school, etc |
| 0160 | Post-Employment Salaries | Amounts paid to individuals who no longer are employed by the district This includes early retirement incentive plan payments |
| 0190 | Other Salaries | Object codes 0111-19, 0121-29, 0131-39, 0141-49, 0151-59, 0161-69, and 0191-99 are available for district use |
| 0210 | Life and Disability Insurance | Employer’s share of life, accidental death and disability, long-term disability, and short-term disability insurance plans |
| 0211 | Life Insurance | Life Insurance |
| 0212 | Accidental Death and Disability | Accidental Death and Disability |
| 0213 | Long-term Disability | Long-term Disability |
| 0215 | Unemployment: Object 0525 should not be used if this is used | Unemployment: Object 0525 should not be used if this is used |
| 0216 | Worker’s Compensation: Object 0526 should not be used if this is used | Worker’s Compensation: Object 0526 should not be used if this is used |
| 0211 | FAMLI: Family and Medical Leave Insurance | FAMLI: Family and Medical Leave Insurance |
| 0214 | Short-term Disability | Short-term Disability |
| 0219 | Other Life and Disability Insurance | Other Life and Disability Insurance |
| 0220 | Federally Mandated Insurance | Employer’s share of federally mandated insurance plans |
| 0221 | Medicare | Employer’s share of Medicare paid by the school district |
| 0222 | Social Security | Employer’s share of Social Security paid by the school district |
| 0230 | PERA/Retirement Contributions | Employer’s share of Public Employees Retirement Association (PERA) or local employee retirement system paid by the school district, including the amount paid for employees assigned to federally funded programs |
| 0240 | Tuition Reimbursement | Amounts reimbursed by the school district to any employee qualifying for tuition reimbursement based on school district policy |
| 0250 | Health Benefits | Amounts paid by the school district for health, dental, vision, and cancer insurance coverage for its employees |
| 0251 | Health | Health |
| 0252 | Dental | Dental |
| 0253 | Vision | Vision |
| 0254 | Cancer | Cancer |
| 0260 | Post-Employment Benefits | Amounts paid by the school district for benefits on behalf of individuals who no longer are employed by the district |
| 0280 | On Behalf Payments | Payments made by the State to PERA on behalf of school districts, BOCES and charter schools – The state’s proportionate share of this payment must be reported by districts, charter schools and BOCES as an employee benefit with Grant Code 3898 – the offsetting Source Code is 3010 with Grant 3898. |
| 0290 | Other Employee Benefits | Amounts paid by the school district for employee assistance program benefits which are not classified above Often these are included as gross income on W-2’s (eg, auto allowance) |
| 0300 | Purchased Professional and Technical Services | Services which by their nature can be performed only by persons or firms with specialized skills and knowledge While a product may or may not result from the transaction, the primary reason for the purchase is the service provided Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, brokers, etc |
| 0310 | Administrative Services | Services in support of the various policy-making and managerial activities of the school district Included are management consulting activities oriented to general governance or business and financial management of the school district; school management support activities; and, election and tax collecting services |
| 0311 | Treasurer’s Collection Fee | Treasurer’s Collection Fee |
| 0312 | Election Fees | Election Fees |
| 0313 | Banking Service Fees | Banking Service Fees |
| 0314 | Paying Agent Fees | Paying Agent Fees |
| 0320 | Professional-Educational Services | Services supporting the instructional program and its administration Included are curriculum improvement services, counseling and guidance services, library and media support services, and contracted instructional services |
| 0330 | Other Professional Services | Professional services other than educational supporting the operation of the school district Included are medical doctors, lawyers, architects, auditors, accountants, therapists, audiologists, dietitians, editors, negotiations specialists, system analysts, planners, brokers, etc Bond issuance costs should be coded in this object series with program code 5100 |
| 0331 | Legal Services | Funds provided by the Exceptional Children’s Educational Act may not be expended for legal services; and, therefore, this code may not be used with an ECEA grant code |
| 0332 | Audit Services | Audit Services |
| 0333 | Negotiations Services | Negotiations Services |
| 0334 | Consultant Services | Consultant Services |
| 0335 | Medical Services | Medical Services |
| 0339 | Other Professional Services | Other Professional Services |
| 0340 | Technical Services | Services to the school district which are not regarded as professional but require basic scientific knowledge, manual skills, or both Included are data processing services, purchasing and warehousing services, graphic arts, etc |
| 0350 | Employee Training and Development Services | Services supporting the professional andtechnical development of school district personnel, including instructional, administrative, andservice employees Included are course registration fees (that are not tuition reimbursement),charges from external vendors to conduct training courses (at either school district facilities oroff-site), and other expenditures associated with training or professional development by third-party vendors All expenditures should be captured in this account regardless of the type orintent of the training course or professional development activity Training for instructionalstaff should be coded to function 2213 Training for other staff should be coded to the functionof the employee |
| 0390 | Other Purchased Professional and Technical Services | Other Purchased Professional and Technical Services |
| 0400 | Purchased Property Services | Services purchased to operate, repair, maintain, and rent property owned or used by the school district These services are performed by persons other than school district employees While a product may or may not result from the transaction, the primary reason for the purchase is the service provided |
| 0410 | Utility Services | Expenditures for utility services other than energy services supplied by public or private organizations Water and sewer services are included here Telephone and telegraph are not included here but are classified under object 0530 (or 0500) Energy services are classified under object 0620 (or 0600) |
| 0411 | Water/Sewage | Water/Sewage |
| 0420 | Cleaning Services | Services purchased for cleaning (apart from services provided by school district employees) |
| 0421 | Disposal Services | Expenditures for garbage pickup and handling, including recycling, not provided by school district personnel |
| 0422 | Snow Removal Services | Expenditures for snow removal not provided by school district personnel |
| 0423 | Custodial Services | Expenditures to an outside contractor for custodial services |
| 0424 | Lawn Care | Expenditures for lawn and grounds upkeep, minor landscaping, nursery services, etc, not provided by school district personnel |
| 0425 | Laundry Services | Laundry Services |
| 0430 | Repairs and Maintenance Services | Expenditures for repairs and maintenance services not provided directly by school district personnel These include contracts and agreements covering the upkeep of buildings and equipment Note: This is considered an Instructional Supply/Material code for repairs and maintenance of Instructional Equipment ONLY when it is coded with an Instructional Program Code (0001 through 2099) |
| 0431 | Non-technology Related Repairs and Maintenance | Contracts and agreementscovering the upkeep of buildings and non-technology equipment Costs for renovating and remodeling are not included here, but are classified under object 0450 |
| 0432 | Technology Related Repairs and Maintenance | Expenditures for repairs andmaintenance services for technology equipment that are not directly provided byschool district personnel This includes ongoing service agreements for technologyhardware (eg, personal computers and servers) |
| 0440 | Rentals | Costs for renting or short-term leasing land, buildings, equipment and vehicles. |
| 0441 | Rental of Land and Buildings | Expenditures for leasing or renting land and buildings for both temporary and long-range use by the school district |
| 0442 | Rental of Equipment | Expenditures for leasing or renting equipment for both temporary and long-range use of the school district This includes machinery and equipment operated by the district, but does not include bus and other vehicle rental Note: This is considered an Instructional Supply/Material code ONLY when it is coded with an Instructional Program Code |
| 0443 | Rental of Vehicles | Expenditures for leasing or renting vehicles for both temporary and long-range use of the school district. This includes vehicle rentals (other than bus rentals) when operated by the school district, financed (lease)-purchase arrangements if they are not capital financing arrangements (leases) and similar rental agreements. |
| 0444 | Rental of Buses | Expenditures for leasing or renting buses for both temporary and long-range use of the school district. This includes bus rentals when operated by the school district, financed (lease)-purchase arrangements if they are not capital financing arrangements (leases) and similar rental agreements. |
| 0445 | Rental of Supplies | Expenditures for renting supplies for both temporary and long-range use of the school district An example of a rented supply is graduation gaps and gowns |
| 0450 | Contractor Services | Includes amounts paid to contractors for minor renovating and remodeling facilities Expenditures related to new construction and major renovation should be charged to object code 0722 Object codes 0451 through 0469 are available for district use |
| 0490 | Other Purchased Property Services | Purchased property services which are not classified above Costs for telephone and telegraph are not included here but are included in object code 0530 (or 0500) |
| 0500 | Other Purchased Services | Amounts paid for services rendered by organizations or personnel not on the payroll of the school district (separate from Professional and Technical Services or Property Services) While a product may or may not result from the transaction, the primary reason for the purchase is the service provided Note: Purchased service objects may be used to record the costs of user fees assessed against district programs by a district service provider when the district service is recorded in an internal service fund See Appendix P, Internal Service Funds” |
| 0510 | Student Transportation Services | Expenditures for transporting students to and from school and other activities Expenditures for the rental of buses which are operated by personnel on the payroll of the school district are not recorded here but under object 0444 (or 0400) |
| 0511 | Student Transportation Purchased WITHIN the BOCES (or Administrative Unit (AU)) | Payments to the BOCES (or AU) or other school districts within the BOCES (or AU) for transporting students to and from school and school-related events Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 0512 | Student Transportation Purchased from Other Colorado Districts or BOCES (or AU’s) | Payments to other Colorado school districts or BOCES (or AU’s) or charter schools for transporting students to and from school and school-related events Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 0513 | Contracted Field Trips | Payments for transportation of students between school and away-from-school instructional activities Field trips conducted by district personnel cannot be coded to this purchased service object However, object 0851 is available for charging transportation costs to district programs which benefit from transportation services Also, costs for meals and lodging should not be coded here, but rather to object 0580 |
| 0514 | Student Transportation Purchased from Parents | Payments to persons (generally parents) for transporting students to and from school This includes payments to individuals who transport themselves |
| 0515 | Student Transportation Purchased from Contractors | Payments to contractors for transporting students to and from school and school-related events |
| 0516 | Student Transportation In-service | Payments for in-service training of student transportation staff |
| 0517 | Student Transportation Purchased from School Districts Outside the State | Payments to other school districts outside the state for transporting students to and from school and school-related events |
| 0519 | Other Purchased Student Transportation | Payments for student transportation to and from school and school-related events not classified above |
| 0520 | Insurance Premiums | Expenditures for all types of insurance coverage, including property, liability, fidelity, unemployment compensation, workers’ compensation, and student insurance Employee health benefits first must be coded to the 0200 series (Employee Benefits) with the appropriate job class code Subsequent payment of premiums through an internal service fund may then be coded to object 0529 |
| 0521 | Liability Insurance | Payments for district liability insurance |
| 0522 | Property Insurance | Payments for district property insurance Object code 0522 should be used with program code 2620 (or 2600) |
| 0523 | Vehicle Insurance | Payments for district vehicle insurance Object code 0523 should be used with program code 2650 (or 2600), 2720 (or 2700), or 3130 (or 3100) |
| 0524 | Fidelity Insurance | Payments for district fidelity bond premiums Object code 0524 should be used with program code 2850 (or 2800) |
| 0525 | Unemployment Compensation Insurance | Payments for unemployment compensation coverage Object code 0525 should be used with program code 2850 (or 2800) Do not use this code if Object Code 0215 (Unemployment) is used |
| 0526 | Workers’ Compensation Insurance | Payments for workers’ compensation insurance Object code 0526 should be used with program code 2850 (or 2800) Do not use this code if Object Code 0216 (Worker’s Compensation) is used |
| 0527 | District Multiple-Coverage Insurance and/or Other District Insurance | Payments for district multiple-coverage insurance or other district insurance not listed in other object codes 0520-0528 The primary program code to use for this object code is 2850 (2800), however, other programs may be used for “other district insurance”, if necessary |
| 0528 | District Student Insurance | Payments for district student insurance Object code 0528 should be used with program code 2850 (or 2800) |
| 0529 | Contra Account Object for Offset of Internal Service Fund(s) Revenue | Used to record negative expenditures as an offset to the contra source code (1979) for internal service activity expenditures that would equal the total revenue reported in source codes “1973-1978” The appropriate Program Code could also be used if expenditures were to be contra to various program expenditures The purpose of this contra account is to provide a process to eliminate expenditures related to the revenue received as a result of expenditures for services purchased by other funds |
| 0530 | Communications | Services provided by persons or businesses to assist in transmitting andreceiving messages or information This category includes telephoneand voice communication services; data communication services to establish ormaintain computer-based communications, networking, and Internet services; videocommunications services to establish or maintain one-way or two-way videocommunications via satellite, cable, or other devices; postal communications servicesto establish or maintain postage machine rentals, postage, express delivery services,and couriers Include licenses and fees for services such as subscriptions to researchmaterials over the Internet Expenditures for software, both ‘downloaded’ and ‘off-the-shelf,’ should be coded to objects 0650 or 0735 |
| 0540 | Advertising | Expenditures for announcements in professional publications, newspapers or broadcasts over radio and television These expenditures include advertising for such purposes as personnel recruitment, legal ads, new and used equipment, and sale of property Costs for professional advertising or public relations services are not recorded here but are charged to object 0330 (or 0300) |
| 0550 | Printing and Binding Expenditures for job printing and binding, usually according to specifications of the school district | This includes designing and printing forms and posters as well as printing and binding school district publications Preprinted standard forms are not charged here, but are recored under Object Code 0610 Object 0550 may be used to record the costs of user fees assessed against district programs by a district print shop when the district print shop is recorded in an internal service fund See Appendix P, Internal Service Funds” |
| 0560 | Tuition | Contracted expenditures to reimburse other educational agencies for instructional services to students residing in the legal boundaries described for the paying school district |
| 0561 | Tuition Paid WITHIN the BOCES (or AU) | Tuition paid to the BOCES (or AU) or other school districts within the BOCES (or AU) Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 0562 | Tuition Paid to Other Colorado Districts or BOCES (or AU’s) | Tuition paid to other Colorado school districts or BOCES (or AU’s) or charter schools Include here payments made to other school districts for billings associated with educational services provided at state juvenile detention centers Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 0563 | Tuition to School Districts Outside the State | Tuition paid to other school districts and BOCES outside the State |
| 0564 | Tuition to Private Sources | Tuition paid to private schools or non-approved agencies |
| 0565 | Tuition to Agencies with Colorado Department of Education-Approved Rates | Excess costs for out-of-district placed pupils |
| 0566 | This Object Code should now be used only for positive or negative adjustments to previous Out of District withholdings due to Colorado Department of Education (CDE) audit findings | This Object Code should now be used only for positive or negative adjustments to previous Out of District withholdings due to Colorado Department of Education (CDE) audit findings |
| 0569 | Tuition – Other | Tuition paid to the state and other governmental organizations as reimbursement for providing specialized instructional services to students residing within the boundaries of the paying school district Tuition to agencies with Colorado Department of Education-approved rates should not be reported with Code 0569, but rather should be reported with Code 0565 |
| 0570 | Food Service Management | Expenditures for the operation of a local food service facility by other than employees of the school district Included are contracted services being provided by the Food Service Management Company for administrative and management fees, labor and indirect costs being charged by them All other expenses (food, paper, cleaning supplies, etc) are to be broken out by appropriate object codes, such as 0630 for food) |
| 0572 | Fixed Fee Contracts | Fixed fee contracts for food service – to be used by those Districts who are paying an outside vendor a fixed fee for their food service costs In this case, the invoiced amount for charges per meal would be coded to this object |
| 0580 | Travel, Registration, and Entrance | Expenditures for transportation, meals, lodging, and other expenses associated with travel for the school district Payments for per diem in lieu of reimbursements for subsistence (room and board) are also charged here Travel costs associated with field trips are coded here except transportation costs which must be coded to object 0851 if provided by district-operated transportation services or to object 0513 if contracted or chartered |
| 0581 | In-state travel, registration, and entrance | Expenditures for travel and registration fees within the state |
| 0582 | Out-of-state travel, registration, and entrance | Expenditures for travel and registration fees outside the state |
| 0583 | Mileage Reimbursement | Reimbursement for miles traveled while on business for the school district Object codes 0584 through 0589 are available for district use |
| 0590 | Other Purchased Services | Purchased services other than those described above Any interdistrict payments other than tuition and transportation should be classified here |
| 0591 | Services Purchased WITHIN the BOCES (or AU) | Payments to the BOCES (or AU) or other school districts within the BOCES (or AU) for services other than tuition or transportation Examples of such services are data processing, purchasing, nursing and guidance, assessment, and membership costs Tuition must be reported with object 0561 Transportation must be reported with object 0511 Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 0592 | Services Purchased from Other Colorado Districts or BOCES (or AU’s) | Payments to other Colorado school districts or BOCES (or AU’s) or charter schools for services other than tuition or transportation Examples of such services are data processing, purchasing, nursing, and guidance Tuition must be reported with object 0562 Transportation must be reported with object 0512 Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 0593 | Services Purchased from School Districts Outside the State | Payments to school districts outside the state for services other than tuition or transportation Examples of such services are data processing, purchasing, nursing, and guidance |
| 0594 | Purchased Services from Districts by Charter Schools | This is the purchased service code to be used for purchased services between districts and charter schools in all program areas Example: Program 2100, Object 0594 would be used to purchase General Administration Services Offset to Source Codes 1954, 3954 and 4954 |
| 0595 | Purchased Administrative Overhead Costs | Purchased Administrative Overhead Costs not to exceed 5% by Charter Schools See Appendix K-2 |
| 0596 | Purchased Services from Charter School Food Authority and its’ Related Schools | This is the purchased service code to be used for purchased services between the Charter School Food Authority and its related schools in the 3100 Food Services Operations program area Offset to Source Codes 1956, 3956, and 4956, used with the appropriate grant code, which may be zero |
| 0597 | Purchased Services by Charter Schools | 1% Institute Charter School FundPurchased service code for Charter School Institute (CSI) charter schools to record the one percent withheld by CSI and transferred to the State for credit to the Institute Charter School Capital Construction Assistance Fund created in section 22-305-5155 Offset to Source Code 1957 |
| 0599 | Services Purchased from Other Sources | Payments to service providers for services not classified elsewhere in the object 0500 series |
| 0600 | Supplies | Amounts paid for items that are consumed, worn out, or deteriorated through use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances Items that do not contribute to a district’s capital assets, as evaluated by the district’s capital assets policy, may be coded as supply items, or may be coded as 0735, Non-Capital Equipment Items that contribute to a district’s capital assets must be coded as equipment items in the 0700 series |
| 0610 | General Supplies | Expenditures for purchase of all supplies (other than those listed below) for the operation of a school district, including freight and cartage for the delivery of these supplies Object codes 0611 through 0619 are available for district use |
| 0620 | Energy | Expenditures for energy, including gas, oil, coal, gasoline, and services received from public and private utility companies |
| 0621 | Natural Gas | Expenditures for gas utility services from a private or public utility company |
| 0622 | Electricity | Expenditures for electric utility services from private or public utility company |
| 0623 | Bottled Gas | Expenditures for bottled gas, such as propane gas received in tanks |
| 0624 | Oil | Expenditures for bulk oil normally used for heating |
| 0625 | Coal | Expenditures for raw coal normally used for heating |
| 0626 | Motor Vehicle Fuels | Expenditures for gasoline, diesel, propane, and other fuels for use in motor vehicles |
| 0629 | Other | Expenditures for energy that cannot be classified in one of the foregoing categories |
| 0630 | Food | (BOLD for Food Services Fund only) This code is used for purchased food and milk This will also include any costs to process USDA Donated Food into alternate end products through commodity processing contracts Object codes 0631, and 0634- 0639 are available for district use |
| 0632 | USDA Donated Food Fees | Used for fees associated with USDA Donated Foods (Commodity)acquisition. This would include delivery fees from the distributor, administrative fees for CDHS and commodity storage fees. Commodity processing fees are to be coded as Food: 0630 |
| 0633 | USDA Donated Foods | (BOLD for Food Services Fund only) Whether or not you choose to inventory USDA Donated Foods separately, this code must be used to record the value of USDA Donated Foods These amounts may be expensed as they are received throughout the year, or at the end of the year on a one-time, annualized basis |
| 0640 | Books and Periodicals | Expenditures for books, textbooks, and periodicals prescribed and available for general use, including library and reference books This category includes the cost of workbooks, textbook binding or repairs, as well as textbooks which are purchased to be resold or rented Also recorded here are costs of binding or other repairs to school library books You no longer use with Grant Code 3111, Grant 3111 is no longer valid Object codes 0641 through 0649 are available for district use |
| 0650 | Electronic Media Materials | Technology-related supplies include supplies that are typicallyused in conjunction with technology-related hardware or software Some examples are CDs,flash or jump drives, parallel cables, and monitor stands Software costs below thecapitalization threshold should be reported here Licenses and fees for services such assubscriptions to research materials over the Internet should be reported under 0530Communications Object codes 0651 through 0689 are available for district use |
| 0690 | Other Supplies | Object codes 0691 through 0699 are available for district use |
| 0700 | Property | Expenditures for acquiring capital assets, including land or existing buildings; improvements of grounds; initial equipment; additional equipment; and replacement of equipment Items that do not contribute to a district’s capital assets, as evaluated by the district’s capital assets policy, may be coded as supply items, or, alternatively, such items may be coded as 0735, Non-Capital Equipment |
| 0710 | Land and Improvements | Expenditures for the original purchase of land and the original improvements thereon Purchases of air rights, mineral rights, and the like are included here Also included are special assessments against the school district for capital improvements, such as streets, curbs, and drains Object codes 0711 through 0719 are available for district use |
| 0720 | Buildings | Expenditures for the acquisition of existing buildings or the contracted building of new buildings Normally, objects in the 0720 series are used in conjunction with a program in the 4000 series Buildings built and alterations performed by the school district’s own staff are charged to objects 0100, 0200, 0610 (or 0600), and 0730, as appropriate |
| 0721 | Lease Holding Improvements | Expenditures for major permanent structural alterations, and for the initial installation, or additional installation in existing buildings, of heating and ventilating systems, fire protection systems, and other service systems to capital lease property |
| 0722 | New Construction | Expenditures for the contracted construction of buildings |
| 0723 | Major Renovations | Expenditures for major permanent structural alterations, and for the initial installation, or additional installation in existing buildings, of heating and ventilating systems, fire protection systems, and other service systems to district owned buildings Object codes 0724 through 0729 are available for district use (Object codes 0724 through 0729 will roll to object code 0720) |
| 0730 | Equipment | Expenditures for the initial and replacement items of equipment, such as machinery, furniture, fixtures, and vehicles Machinery, furniture, and fixtures (including teacher desks, chairs, and file cabinets), technology equipment, and other equipment that are used for instructional purposes should be charged to appropriate instructional programs The district’s capital asset policy establishes criteria for when an equipment item must be capitalized and included on the district’s property inventory records Usually this criteria requires equipment costing above a certain dollar amount to be capitalized Capitalized equipment must be coded with an object 0730 |
| 0731 | Machinery | Expenditures for equipment usually composed of a complex combination of parts (excluding vehicles) Examples are lathes, drill presses, printing presses, microscopes, etc |
| 0732 | Vehicles | Expenditures for vehicles which are licensed that are used to transport persons or objects Examples are automobiles, trucks, buses, station wagons, and vans |
| 0733 | Furniture and Fixtures | Expenditures for equipment used for sitting; as a support for writing and work activities; and, a storage space for material items |
| 0734 | Technology Equipment | Expenditures for computers and other technology equipment Examples are computers, laser printers, CD ROM equipment, VCRs, Software, etc |
| 0735 | Non-Capital Equipment | Expenditures for items classified as equipment, but costing less than the district policy for capital assets inventory To be used in the food service fund Alternatively, non-capital equipment may be coded as a supply to an object in the 0600 series |
| 0739 | Other Equipment | Expenditures for all other equipment not classified elsewhere in the 0730 object series |
| 0740 | Depreciation | The portion of the cost of a capital asset which is charged as an expense during a particular period In accounting for depreciation, the cost of a capital asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost Through the process, the cost of the asset is ultimately charged off as an expense In accordance with fund accounting under GAAP, using depreciation is required in proprietary funds only |
| 0745 | Amortization | A lease asset should be amortized in a systematic and rational manner over the shorter of the lease term or the useful life of the underlying asset. In accordance with fund accounting under GAAP, using amortization is required in proprietary funds only. |
| 0750 | Loss on Disposal | The excess of net book value above the amount received (trade or cash) at disposal This object is used in proprietary funds only |
| 0760 | Infrastructure | Expenditures for purchased infrastructure assets by the school district These items include water/sewer systems, roads, bridges, and other assets that have significantly longer useful lives than other capital assets |
| 0770 | Lease | The capital outlay related to the acquisition of a lease under GASB Statement No. 88. |
| 0790 | Other Property | Other Property |
| 0800 | Other Objects | Amounts paid for goods and services not otherwise classified above |
| 0810 | Dues and Fees | Expenditures or assessments for membership in professional or other organizations This includes any fee assessed for membership Registration, participation, or entrance to an event costs should be coded to object 0580 Fees for professional services should be charged to the appropriate 300 series code |
| 0820 | Judgments Against the School District | Expenditures from current funds for all judgments (except as indicated below) against the school district that are not covered by liability insurance, but are of a type that might have been covered by insurance Only amounts paid as the result of court decisions are recorded here This would include student transportation liability claims incurred and paid by the school district Judgments against the school district resulting from failure to pay bills or debt service are recorded under the appropriate expenditure accounts as though the bills or debt service had been paid when due The proper coding for employee disputes usually is dictated by the terms of the legal settlement (eg, employee disputes which award compensation should be coded to salary) Code 0820 is appropriate for noncompensation post-employment settlements |
| 0830 | Interest on Leases | “Capital Leases,” or “Leases, after GASB Statement No. 87” for information about recording leases prior to and after the effective date for GASB Statement #87 |
| 0831 | Long-term Interest | Long-term Interest |
| 0832 | Short-term Interest | Short-term Interest |
| 0833 | Interest on Leases | See Appendix L, “Capital Leases,” for information about recording Capital Leases |
| 0839 | Other Interest | Other Interest |
| 0840 | Contingency | This account is provided for budgeting purposes only Expenditures to be paid from the contingency should be charged to the appropriate program and object classification |
| 0850 | Internal Charge/Reimbursement Accounts | Object codes in this series allow a district to charge costs associated with student field trips, maintenance, and other internal services to the programs which benefit from the services Districts are not required to charge back internal services Objects 0850 through 0859 will net to zero district-wide See Appendix E, “Internal Charge Reimbursement Accounts” Internal Charge/Reimbursement Account codes are not used in an internal service fund; rather, internal service fund user fees (charge backs) are coded to sources 1973 through 1979 |
| 0851 | Transportation/Field trips | Meals and lodging related to field trips must not be coded here, but rather to object 0580 |
| 0852 | Maintenance | Maintenance |
| 0853 | Technology/MIS | Technology/MIS |
| 0854 | Printing/Duplicating | Printing/Duplicating |
| 0855 | School-wide Plan Distribution (For use by districts with Consolidated School-wide plans only) Object codes 0856 through 0859 are available for district use | School-wide Plan Distribution (For use by districts with Consolidated School-wide plans only) Object codes 0856 through 0859 are available for district use |
| 0860 | Miscellaneous Internal Charge Accounts | Accounts in this series, like in the 0850 series, are used to charge back internal services to programs which benefit from the services However, districts may choose to recognize revenue rather than abate expenditures See Appendix J, “Revenue vs Abatement” Thus, objects in the 0860 series do not necessarily net to zero Object codes 0860 through 0867 are reserved for possible future designation by CDE |
| 0868 | Overhead Costs | Used with non-federal grants/projects Districts may choose to record indirect costs and overhead costs either as expenditures and revenues, or as abatements If the expenditure/revenue method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for expenditures, and source 1972 (indirect costs) or source 1971 (overhead costs) must be used for revenues If the abatement method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for both debits and credits The choice of appropriate program codes is left to the district See Appendix G, “Indirect Costs” |
| 0869 | Indirect Costs | Used with federal grants/projects Districts may choose to record indirect costs and overhead costs either as expenditures and revenues, or as abatements If the expenditure/revenue method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for expenditures, and source 1972 (indirect costs) or source 1971 (overhead costs) must be used for revenues If the abatement method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for both debits and credits The choice of appropriate program codes is left to the district See Appendix G, “Indirect Costs” |
| 0870 | Scholarship Awards | Amounts paid for scholarships awarded to students to pursue post-secondary educational opportunities |
| 0890 | Miscellaneous Expenditures | Amounts paid for goods or services not properly classified in one of the objects included above Payments for refunds of prior year revenues are charged to this account However, do not report here any adjustments made through Colorado Department of Education audits Audit adjustments are recorded as adjustments to revenue (see Revenue Sources 3200) |
| 0900 | Other Uses of Funds | This series of codes is used to classify transactions which are not properly recorded as expenditures to the school district but require budgetary or accounting control These include redemption of principal and interest on long-term debt, housing authority obligations, and fund transfers |
| 0910 | Redemption of Principal | Outlays from current funds to retire serial bonds and long-term loans. Note: object codes 0910through 0919, except for 0913, should only be used for voter approved debt |
| 0911 | Long-term Principal | Long-term Principal. Note: object codes 0910through 0919, except for 0913, should only be used for voter approved debt |
| 0912 | Short-term Principal | Short-term Principal. Note: object codes 0910through 0919, except for 0913, should only be used for voter approved debt |
| 0913 | Principal on Financing Arrangements (Leases) | Payments made for capital financing (leases), Certificates of Participation activity and non-voter approved debt. See Appendix L, “Capital Leases,” or “Leases, after GASB Statement No. 87” for additional information. |
| 0919 | Other Principal | Other Principal |
| 0920 | Housing Authority Obligations | Outlays from current funds to satisfy housing authority obligation of the school district A public school housing authority is a public or quasi-public corporation having power to issue authority bonds for public school purposes, construct public school buildings, lease public school buildings to local public school administrative units, or transfer title to such units All expenditures of this nature are classified in this category |
| 0940 | Payments to Escrow Agents | Payments made to institutions through escrow agents acting on behalf of the school district |
| 0950 | Initial Outlay from Capital Lease (Which is not Capital Outlay) | Initial payments made by the school district from leases which do not result in the acquisition of capital equipment or facilities. See Appendix L, “Capital Leases,” or “Leases, after GASB Statement No. 87”. For the capital outlay related to a lease acquired under GASB Statement No. 87, see object code 0770. |
| 0960 | Payment to Outside Entity | Funds that a district must send to the Division of Vocational Rehabilitation (DVR) This payment supports the DVR request for federal government grant award dollars that will be provided to the district School to Work Alliance Program (SWAP) is the grant program with this type of arrangement The appropriate grant/project code of 3130 must be used in conjunction with this object code |
| 0970 | Special Items | This code is used to classify special items in accordance with GASB Statement 34 Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence For some districts, this may include termination benefits resulting from workforce reductions; or costs in connection with an early retirement program offered to all employees represented in one or more classes of employees Special items may also include events that are not within the control of the district In the governmental funds, these items should be separately captioned of disclosed |
| 0971 | Extraordinary Items | This code is used to classify items in accordance with APB Opinion No 30 which are transactions or events that are both unusual in nature and infrequent in occurrence For some districts, this may include significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm; or costs related to an environmental disaster |
| 0990 | Other Miscellaneous Uses of Funds | Other Miscellaneous Uses of Funds |
| 1000 | Revenue from Local Sources | Revenue from Local Sources |
| 1100 | Taxes | Compulsory charges levied by a government to finance services performed for the common benefit |
| 1110 | Property Taxes | Taxes from levies against the valuation for assessment of all taxable property located within the boundaries of the school district |
| 1120 | Specific Ownership Taxes | Taxes imposed upon certain classified personal property, such as motor vehicles, which tax is computed in accordance with state schedules applicable to each sale of personal property |
| 1130 | Sales and Use Taxes | Taxes from sales and use of goods, materials, and services |
| 1140 | Delinquent Taxes and Penalties and Interest on Taxes | Taxes collected during the current fiscal year which were due and payable during a previous fiscal or tax year and related penalties and interest Negative amounts are allowed Negative amounts are reductions of revenues, not expenditures |
| 1141 | Abatements and Credits | Abatements and Credits |
| 1142 | Other Refunds | Source codes 1143 through 1149 are available for district use |
| 1170 | Amount Authorized – Voter Approved Overrides | Amount Authorized – Voter Approved Overrides |
| 1171 | Amount Collected – Voter Approved Overrides | Amount Collected – Voter Approved Overrides |
| 1172 | Amount Distributed to Charter Schools – Voter Approved Overrides | Amount Distributed to Charter Schools – Voter Approved Overrides |
| 1173 | Amount Distributed to Non-Charter Schools – Voter Approved Overrides | Amount Distributed to Non-Charter Schools – Voter Approved Overrides |
| 1174 | Amount Retained by District – Voter Approved Overrides | Amount Retained by District – Voter Approved Overrides |
| 1179 | Contra Account- Voter Approved Overrides | Contra Account- Voter Approved Overrides |
| 1190 | Other Taxes from Local Sources | Taxes from local sources other than those classified above |
| 1300 | Tuition | A charge for instructional services provided |
| 1310 | Tuition from Individuals | Tuition for programs other than summer school and inter-term programs Included here is tuition from individuals for preschool programs |
| 1311 | Summer School and Inter-Term Tuition from Individuals | Tuition from individuals for summer school and inter-term programs All other tuition from individuals should be recorded with source 1310 |
| 1320 | Tuition from Other School Districts and BOCES Within the State | Tuition from other school districts and BOCES within the state for instructional services provided This account includes: revenue received from CDE for out-of-district placed pupils and from other districts for excess costs for special education students; and, revenue received for tuition from other Colorado public school districts and BOCES |
| 1321 | Tuition from WITHIN the BOCES (or Administrative Unit (AU)) | uition from the BOCES (or AU) or school districts within the BOCES (or AU) for instructional services provided by the district or BOCES This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 1322 | Tuition from Other Colorado Districts or BOCES (or AU’s) | Tuition from a Colorado school district or BOCES (or AU) outside the BOCES (or AU) for instructional services provided by the district or BOCES This revenue represents funds that were already recognized as revenue in another school district or BOCES Include here revenues received from other school districts for billings associated with educational services provided at state juvenile detention centers Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels See Appendix D, “BOCES” |
| 1323 | Tuition from Excess Costs | Revenue received from other districts for excess costs of educational services provided to special education students |
| 1324 | Tuition from CDE for Out-of-District Placed Pupils | Only use for positive or negative adjustments to revenue received due to Colorado Department of Education (CDE) audit findings |
| 1330 | Tuition from School Districts Outside the State | Tuition from school districts outside the state for instructional services provided |
| 1340 | Tuition from Other Sources | Tuition from welfare agencies and private sources for educational services provided |
| 1400 | Transportation Fees | Fees generated by providing transportation services |
| 1410 | Transportation Fees from Individuals | Fees from individuals for transporting students to and from school |
| 1411 | Transportation Fees from Individuals for Activities | Fees from individuals for transporting students to and from school activities |
| 1420 | Transportation Fees from Other School Districts and BOCES (or AU’s) WITHIN the State | Fees from other school districts and BOCES within the state for transporting students to and from school or activities |
| 1421 | Transportation Fees from WITHIN the BOCES (or AU) | Fees received from the BOCES (or AU) or school districts within the BOCES (or AU) for transportation services provided by the district or BOCES This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels See Appendix D, “BOCES” |
| 1422 | Transportation Fees from Other Colorado Districts or BOCES (or AU’s) | Fees from a Colorado school district or BOCES (or AU) outside the BOCES (or AU) for transportation services provided by the district or BOCES This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels See Appendix D, “BOCES” |
| 1430 | Transportation Fees from School Districts Outside the State | Fees from other school districts outside the state for transporting students to and from school |
| 1440 | Transportation Fees from Other Sources | Fees from other sources such as welfare agencies and private sources for transporting students to and from school and school activities |
| 1490 | Other Transportation Fees | Other fees for transporting individuals to and from activities not classifiable above |
| 1500 | Earnings on Investments | Interest, dividends, and gains or losses on the investment of available funds |
| 1510 | Interest on Investments | Interest on Investments |
| 1520 | Dividends on Investments | Dividends on Investments |
| 1530 | Gains or Losses on Sale of Investments | Gains or Losses on Sale of Investments |
| 1531 | Realized Gains (losses) on Investments: Gains or losses recognized from the sale of investments | Gains represent the excess of sale proceeds over cost or any other basis of the date of the sale Losses represent the excess of the cost or any other basis at the date of sale over sales value For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the following account (1532) may be used for internal tracking purposes |
| 1532 | Unrealized Gains (losses) on Investments: Gains or losses recognized from changes in value of investments | Gains represent the excess of fair value over cost or any other basis of the date of valuation Losses represent the excess of the cost or any other basis at the date of valuation over fair value For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the previous account (1531) may be used for internal tracking purposes |
| 1540 | Earnings on Investment(s) on Real Property | Source codes 1541 through 1589 are available for district use |
| 1580 | Investment costs | Investment costs applicable to the required reporting of Fiduciary activities under GASB Statement No. 84. This will normally be reported as a negative amount, to be used with the reported investment earnings to generate a Net investment earnings amount for reporting purposes for Fiduciary funds only. |
| 1590 | Other Earnings on Investments not classified above | Source codes 1591 through 1599 are available for district use |
| 1600 | Food Services | Revenue from the operation of the food service program This is local revenue; federal food service revenue must be coded in the source 4000 series |
| 1610 | Reimbursable Food Service Revenue | Revenues from students which are reimbursable under the provisions of the National School Lunch Program Applicable federal Department of Agriculture Grant/Project codes must be used with source codes in the 1610 series |
| 1611 | Student Lunches | Revenue from students for lunch sales which are reimbursable under the provisions of the National School Lunch Program |
| 1612 | Student Breakfasts | Revenue from students for breakfasts which are reimbursable under the provisions of the National School Lunch Program |
| 1613 | Student Special Milk | Revenue from students for special milk sales which are reimbursable under the provisions of the National Special Milk Program for Children |
| 1614 | Student Lunches/Breakfasts, Summer Program | Revenue from students for lunch/breakfast sales during the summer program which are reimbursable under the National Summer Food Service Program for Children |
| 1620 | Nonreimbursable Food Service Revenue | Food service revenues which are not reimbursable under the provisions of the National School Lunch Program |
| 1621 | Adult Lunches | Revenue from adult lunches which are not reimbursable under the provisions of the National School Lunch Program |
| 1622 | Adult Breakfasts | Revenue from adult breakfasts which are not reimbursable under the provisions of the National School Lunch Program |
| 1624 | Adult Lunches, Summer Program | Revenue from adults for food sales during the summer program which are not reimbursable under the provisions of the National School Lunch Program |
| 1625 | Student, A La Carte | Revenue from a la carte lunch sales which are not reimbursable under the provisions of the National School Lunch Program |
| 1626 | Adult, A La Carte | Revenue from a la carte lunch sales which are not reimbursable under the provisions of the National School Lunch Program |
| 1631 | Special Function, Contract Sales | Revenue from special-function contract food sales which are not reimbursable under the provisions of the National School Lunch Program |
| 1632 | Special Function, Catered Service | Revenue from special-function catered food service sales which are not reimbursable under the provisions of the National School Lunch Program |
| 1690 | Other Food Service Revenue | Other Food Service Revenue |
| 1700 | Pupil Activities | Revenues from a variety of sources for pupil activities See Appendix C, “Pupil Activity” for information about recording pupil activities |
| 1710 | Gate/Door Admissions | Gate/Door Admissions |
| 1720 | Bookstore and Other On-going Sales | Bookstore and Other On-going Sales |
| 1730 | Pupil Organization Membership Dues | Pupil Organization Membership Dues |
| 1740 | Fees | Fees |
| 1750 | Fund Raisers | Fund Raisers |
| 1760 | Gifts, Contributions | Gifts, Contributions |
| 1770 | Activity Tickets/Passes | Activity Tickets/Passes |
| 1790 | Other Pupil Activities Income | Other Pupil Activities Income |
| 1800 | Community Services Activities | Revenues from community organizations or agencies for services rendered |
| 1810 | Adult Education | Revenues for adult education programs |
| 1820 | Extended-day Programs | Revenues for extended-day programs |
| 1830 | Day Care Centers | Revenues for day care center programs |
| 1840 | Other Community Services Revenues | Other revenues for community service activities which are not classifiable above |
| 1850 | Charter School Revenues | Revenues related to charter schools Codes 1852 through 1959 provide one way to track charter school revenues Alternatively, other appropriate source codes may be used to track charter school revenues Charter school location codes MUST be used with ALL transactions relating to charter schools See Appendix K, “Charter Schools” Source Codes 1851 through 1859 are available for district use |
| 1900 | Other Revenue from Local Sources | Revenue from local sources for specific purposes as identified below |
| 1910 | Rentals/Leases | Revenue for the use of district-owned facilities and equipment by non-district parties |
| 1920 | Contributions and Donations from Private Sources | Revenue in the form of gifts or donations from private sources |
| 1921 | Voluntary Developer Contributions | Used to designate contributions as a result of a voluntary agreement with a developer |
| 1930 | Sale of Capital Assets | Revenue from the sale of capital assets |
| 1931 | Sale of Land or Buildings | Used to designate the sale of lands, buildings or both |
| 1935 | Non-Capital Asset Sales: Includes Proceeds from Disposal of real or personal property: Proceeds from the disposal of school property or compensation for the loss of real or personal property | Any gain or loss on the disposal of property for the Proprietary or Fiduciary funds would be recorded in account 1930 The reporting of major asset sales should be recorded as Special Items using account 5990 |
| 1940 | Instructional Materials Fees | Fees for the use of instructional materials, including textbook fees |
| 1950 | Services Provided Other Units | Revenue for services provided by the district or BOCES to another governmental or nongovernmental unit The source 1950 series is not used for revenue from instructional services for which the source 1320 series is used or from transportation services for which the source 1420 series is used |
| 1951 | Services Provided WITHIN the BOCES (or AU): Local Level | Revenue for services provided by the district or BOCES to the BOCES (or AU) or school districts within the BOCES (or AU) Source 1951 does not include revenue from instructional services which is recognized using source 1321, and does not include revenue from transportation services which is recognized using source 1421 This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at local levels See Appendix D, “BOCES” |
| 1952 | Services Provided Other Colorado Districts or BOCES (or AU): Local Level | Revenue for services provided by the district or BOCES to a Colorado school district or BOCES (or AU) outside the BOCES (or AU) Source 1952 does not include revenue from instructional services which is recognized using source 1322, and does not include revenue from transportation services which is recognized using source 1422 This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at local levels See Appendix D, “BOCES” |
| 1954 | Services Provided Charter School: Local Level | Services Provided Charter School: Local Level |
| 1956 | Services Provided Charter School Food Authority: Local Level Revenue for services provided between the Charter School Food Authority and its related schools | This revenue represents funds that were already recognized as revenue by the Charter School Food Authority and sent to the individual schools within the Charter SFA, or revenue received by the contracting charter schools that need to be recognized by the Charter SFA Use of this code ensures that all intra-Charter SFA payments can be eliminated when consolidating financial data for reporting purposes Offset to Object Code 0596, used with the appropriate grant code, which may be zero |
| 1957 | Services Provided Charter Schools: Institute Charter School Assistance Fund Source code for Charter School Institute (CSI) to record the one percent withheld from CSI charter schools and transferred to the State Treasurer for credit to the Institute Charter School Capital Construction Assistance Fund created in section 22-30 | 5155 Offset to Object Code 0597 |
| 1959 | Services Provided Other Units: Local Level | Revenue for services provided by the district to: non-Colorado school districts; private schools; other local governmental units; and, non-governmental units Source 1959 does not include revenue from instructional services which is recognized using the source 1300 series, and does not include revenue from transportation services which is recognized using the source 1400 series |
| 1960 | Parking Fees | Fees charged for the use of school district parking facilities |
| 1970 | Services Provided Other Funds | Revenue internal to the district from other funds or programs for services provided Source codes 1973 through 1979 are reserved exclusively for internal service fund revenue that is generated by user fees (charge backs) |
| 1971 | Overhead Cost Revenue | Revenue internal to the district which is generated by charging for costs of a general nature that cannot be readily or accurately identified with specific services Typically, overhead costs are charged to nongrant programs for administrative and/or centralized support provided by the district |
| 1972 | Indirect Cost Revenue | Revenue internal to the district which is generated by charging for costs of a general nature that cannot be readily or accurately identified with specific services Typically, indirect costs are charged to grants for administrative and/or centralized support provided by the district |
| Note: | Districts may choose to record indirect costs and overhead costs either as expenditures and revenues, or as abatements | If the expenditure/revenue method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for expenditures, and source 1972 (indirect costs) or source 1971 (overhead costs) must be used for revenues If the abatement method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for both debits and credits The choice of appropriate program codes is left to the district See Appendix G, “Indirect Costs” |
| 1973 | Internal Service Revenue – Employee Benefit Premiums | Revenue internal to the district which is generated from employee benefit premiums This code may be used only in an internal service fund |
| 1974 | Internal Service Revenue – Risk Management | Revenue internal to the district which is generated by charging user fees to other funds for risk management services Employee premiums should not be charged to source 1974 but rather should be charged to source 1973 This code may be used only in the Risk-Related Activity Fund (Fund 64) |
| 1975 | Internal Service Revenue – Print Shop | Revenue internal to the district which is generated by charging user fees to other funds and programs for printing This code may be used only in an internal service fund |
| 1976 | Internal Service Revenue – Technology Services | Revenue internal to the district which is generated by charging user fees to other funds and programs for computer and other technology services This code may be used only in an internal service fund |
| 1977 | Internal Service Revenue – Warehouse Services | Revenue internal to the district which is generated by charging user fees to other funds and programs for warehouse services This code may be used only in an internal service fund |
| 1978 | Internal Service Revenue – Other | Revenue internal to the district which is generated by charging user fees to other funds and programs for other internal service activity This code may be used only in an internal service fund |
| 1979 | Internal Service Revenue – Contra Account Source for Offset of Internal Service Fund(s) Expenditures | Used to record negative revenue as an offset to the contra object code (0529) for Internal Service Funds Note: The purpose of this contra account is to provide a process to eliminate revenue received as a result of expenditures for services purchased by other funds |
| 1980 | Advertising | Revenue from sale of advertising |
| 1985 | Insurance Claims | Revenue from insurance claims Alternatively, insurance claims may be treated as reimbursements or abatements against expenditures by crediting appropriate object codes See Appendix J, “Revenue Versus Abatement” |
| 1990 | Miscellaneous Revenue | Other local revenues which are not classifiable above (Example: E-Rate) |
| 1995 | Locally generated revenue tied to Federal Grant Codes: typically 21st Century Grant, Adult Education and Family Literacy can generate tuition collected from fees | Source 1995 allows districts to tie this locally generated income to the Federal Grant |
| 2000 | Revenue from Intermediate Sources | Revenue from Intermediate Sources |
| 2010 | Mineral Leases | Revenue from federal leases which are distributed per state statute by the county commissioners |
| 2020 | Public School Lands | Revenue from the lease or rental of public land |
| 2440 | Foster care transportation reimbursement | County revenue for foster care transportation |
| 2030 | Impact Fees/ Grants | Revenue from an intermediate governmental jurisdiction for the benefit of the school district, including Colorado Division of Wildlife impact assistance grants |
| 2040 | Cash In Lieu of Land Dedication | Revenue from an intermediate governmental unit in lieu of land |
| 2050 | Payments In Lieu of Taxes | Revenues from an intermediate governmental unit in lieu of taxes otherwise owed |
| 2090 | Other Revenue from Intermediate Sources | Other revenues from intermediate sources which are not classified above |
| 3000 | State Revenue from the Colorado Department of Education | Revenue from State sources that CDE sends to Districts and BOCES ALL State revenue must be coded with both a Source Code and Grant/Project Code |
| 3010 | State Revenue from Other State Agencies or Local Agencies (other than CDE) | Revenue from a State source that is sent by a state or local agency other than CDE ALL State revenue must be coded with both a Source and Grant/Project Code |
| 3110 | State Share (Equalization) | Revenue from the Public School Finance Act of 1994 (as amended) |
| 3111 | Hold Harmless Kindergarten(no longer in use beginning July 1, 2019) | Funding provided pursuant to 22-54-130, CRS for any district that participated in the Colorado preschool program in FY 2007-08 and that served children authorized to participate in the district’s preschool program through a full-day kindergarten portion of the program in FY 2007-08 |
| 3200 | Adjustments to Categorical Revenue | All positive or negative adjustments (besides Equalization Adjustment) due to Colorado Department of Education (CDE) audit findings ie if you have a Transportation audit finding use Source 3200 with Grant Code 3160 |
| 3210 | Equalization Adjustment | Positive or negative adjustments to state equalization funding due to Colorado Department of Education (CDE) audit findings or district repayment/return of unused carryover ASCENT slots |
| 3300 | Return of State Categoricals | Negative adjustments to state categorical programs resulting from repayments to CDE by “categorical buyout” school districts as required by Section 22-54-107, CRS Do not record categorical program funding repayments resulting from CDE audits; instead, such payments should be recorded in the source 3200 series |
| 3951 | Services Provided WITHIN the BOCES (or AU): State Level Revenue for services provided by the district or BOCES to the BOCES (or AU) or school districts within the BOCES (or AU) | Source 3951 does not include revenue from instructional services which is recognized using source 1321, and does not include revenue from transportation services which is recognized using source 1421 This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at State levels See Appendix D, “BOCES” |
| 3952 | Services Provided Other Colorado Districts or BOCES (or AU): State Level | Revenue for services provided by the district or BOCES to a Colorado school district or BOCES (or AU) outside the BOCES (or AU) Source 3952 does not include revenue from instructional services which is recognized using source 1322, and does not include revenue from transportation services which is recognized using source 1422 This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at State levels See Appendix D, “BOCES” |
| 3954 | Services Provided Charter School: State Level | Revenue for services provided between the district and district authorized charter school(s) This revenue represents funds that were already recognized as revenue: |
| 3956 | Services Provided Charter School Food Authority: State Level Revenue for services provided between the Charter School Food Authority and its related schools | This revenue represents funds that were already recognized as revenue by the Charter School Food Authority and sent to the individual schools within the Charter SFA Use of this code ensures that all intra-Charter SFA payments can be eliminated when consolidating financial data for reporting purposes Offset to Object Code 0596, used with the appropriate grant code |
| 3959 | Services Provided Other Units: State Level | Revenue for services provided by the district to: non-Colorado school districts; private schools; other local governmental units; and, non-governmental units Source 3959 does not include revenue from instructional services which is recognized using the source 1300 series, and does not include revenue from transportation services which is recognized using the source 1400 series |
| 4000 | Federal Revenue from CDE | Revenue from federal sources that CDE sends to districts and BOCES ALL federal revenue must be coded with both a source code and a grant/project code |
| 4010 | Federal Revenue from Other State or Local Agencies (other than CDE) | Revenue from a federal source that is sent by a state or local agency other than CDE ALL federal revenue must be coded with both a source code and a grant/project code |
| 4020 | Federal Revenue direct from the Federal Government | Revenue from a federal source that comes direct from the federal government |
| 4951 | Services Provided WITHIN the BOCES (or AU): Federal Level Revenue for services provided by the district or BOCES to the BOCES (or AU) or school districts within the BOCES (or AU) | Source 4951 does not include revenue from instructional services which is recognized using source 1321, and does not include revenue from transportation services which is recognized using source 1421 This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at Federal levels See Appendix D, “BOCES” |
| 4952 | Services Provided Other Colorado Districts or BOCES (or AU): Federal Level | Revenue for services provided by the district or BOCES to a Colorado school district or BOCES (or AU) outside the BOCES (or AU) Source 4952 does not include revenue from instructional services which is recognized using source 1322, and does not include revenue from transportation services which is recognized using source 1422 This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at Federal levels See Appendix D, “BOCES” |
| 4954 | Services Provided Charter Schools: Federal Level | Services Provided Charter Schools: Federal Level |
| 4956 | Services Provided Charter School Food Authority: Federal Level Revenue for services provided between the Charter School Food Authority and its related schools | This revenue represents funds that were already recognized as revenue by the Charter School Food Authority and sent to the individual schools within the Charter SFA Use of this code ensures that all intra-Charter SFA payments can be eliminated when consolidating financial data for reporting purposes Offset to Object Code 0596, used with the appropriate grant code |
| 4959 | Services Provided Other Units: Federal Level | Revenue for services provided by the district to: non-Colorado school districts; private schools; other local governmental units; and, non-governmental units Source 4959 does not include revenue from instructional services which is recognized using the source 1300 series, and does not include revenue from transportation services which is recognized using the source 1400 series |
| 5000 | Other Sources | Other Sources |
| 5100 | Proceeds From the Sale of Bonds | Proceeds from the sale of general obligation bonds |
| 5110 | Bond Principal | Bond Principal |
| 5111 | Refunding Bond Proceeds (to segregate for reporting purposes on Federal Reports – required on F-33 Report) | Refunding Bond Proceeds (to segregate for reporting purposes on Federal Reports – required on F-33 Report) |
| 5120 | Premium/Discount | Premium/Discount |
| 5121 | Refunding Bond Premium/Discount (to segregate for reporting purposes on Federal Reports – required on F-33 Report) | Refunding Bond Premium/Discount (to segregate for reporting purposes on Federal Reports – required on F-33 Report) |
| 5130 | Accrued Interest | Accrued Interest |
| 5131 | Refunding Bond Accrued Interest (to segregate for reporting purposes on Federal Reports – required on F-33 Report) | Refunding Bond Accrued Interest (to segregate for reporting purposes on Federal Reports – required on F-33 Report) |
| 5200 | Fund Transfers | Transactions which withdraw money from one fund and place it in another without recourse Unless state law prohibits, revenues should be allocated to the appropriate funds when received, rather than accepted in the general fund and later transferred Interfund loans are not recorded here, but are handled through the balance sheet accounts To record the debit side of a transfer, the last two digits of the source code must be used to identify the fund number of the destination fund An example is: A transfer from the General Fund to the Food Service Fund is coded as 5251, and by nature this carries a debit balance; this is a reduction of revenue out of the General Fund The corresponding Source code in the Food Service fund would be 5210 and carries a credit balance, and is an increase in revenue See Revised Appendix F, “Fund Transfers,” for an example Please note that Object Code 0930 is no longer used to record the debit (expenditure) side of fund transfers |
| 5300 | Intergrant Transfers | An Intergrant Transfer is when you transfer revenue from one grant to another, and spend those moneys accordingly Example: you can transfer Title II Part A “Teacher Quality” grant revenue (grant 4367) over to Title I (grant 4010), and spend the transferred Teacher Quality money as Title I money You cannot do this with all grants (there is a list of allowable grants in Appendix F-2) See Appendix F-3 for federal set aside transfers |
| 5400 | Capital Financing (Leases). | Used to classify the acquisition of capital assets through a capital financing (lease) agreement instead of using a conventional loan process. This code will be used only for Leases under GASB Statement No. 87 after implementation, see source code 5500 instead. |
| 5500 | Other Long-Term Debt Proceeds including Certificates of Participation | Proceeds from other long-term debt instruments not captured in the preceding revenue source codes. Included here are Certificates of Participation and proceeds from Capital Financing (Leases). This code will not be used for Leases under GASB Statement No. 87 after implementation, see source code 5400 instead. |
| 5700 | Charter School Allocation | Used to record the charter school per-pupil allocation that is required by Section 22-305-112(2)(a)(III)(A) CRS Source code 5700 must be used to record these charter school allocations To record the debit side of a revenue allocation, the last two digits of the source code must be used to identify the fund number of the destination fund: fund 11 for charter schools Example: an allocation from the General Fund to the charter school fund is coded 5711 and, by nature, would carry a debit balance The corresponding source code in the Charter School Fund is coded 5710 |
| 5800 | Colorado Preschool Program | Used only to record the districts CPP allocation Source code 5800 may be used to record these CPP allocations To record the debit side of an allocation, the last two digits of the source code must be used to identify the fund number of the destination fund: fund 19 for District CPP and Fund 11 for Charter School CPP Example: an allocation from the General Fund (Fund 10) to the District CPP Fund 19 is coded 5819 and to the Charter School CPP fund 11 is coded 5811 The corresponding source code in the CPP Fund 19 or Fund 11 is 5810 Additional funds transferred to fund 19 should be coded using the 5200 transfer coding structure (see Appendix F) See Appendix O, “Allocations” For How to Use 5700 and 5800 |
| 5900 | Other Sources | Proceeds from other sources not classified in any account listed above |
| 5990 | Special Items | This account is used to classify special items in accordance with GASB Statement 34 Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence For some districts, this may include the sale of certain general governmental capital assets; sale or lease of mineral rights, including oil and gas; sale of infrastructure assets; or significant forgiveness of debt by a financial institution Special items may also include events that are not within the control of the district In the governmental funds, these items should be separately captioned or disclosed |
| 5991 | Extraordinary Items | This account is used to classify items in accordance with Accounting Principles Board (APB) Opinion No30 Included are transactions or events that are outside the control of school district administration and are both unusual in nature and infrequent in occurrence For some districts, this may include insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm; insurance proceeds to cover costs related to an environmental disaster; or a large bequest to a small government by a private citizen |
| 6710 | Non-spendable Fund Balance | The non-spendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example, inventories and prepaid amounts. It also includes the long-term amount of loans and notes receivable, as well as property acquired for resale. The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. 6711-6717 are available for District use and will roll to 6710. 6718-6719 are reserved for CDE use only. |
| 6720 | Restricted Fund Balance | Fund balance should be reported as restricted when constraints placed on the use of resources are either: (a) externally imposed by creditors (such as through debt covenants, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. |
| 6721 | Tabor 3% Emergency Reserve | Tabor 3% Emergency Reserve |
| 6722 | TABOR Multi Year Obligations | TABOR Multi Year Obligations |
| 6723 | District Emergency Reserve (Letter of Credit or Real Estate) | District Emergency Reserve (Letter of Credit or Real Estate) |
| 6724 | Colorado Preschool Program (CPP) Reserve | Colorado Preschool Program (CPP) Reserve |
| 6725 | Full Day Kindergarten Reserve | (no longer in use beginning July 1, 2019) |
| 6726 | Risk-Related / Restricted Capital Reserve | Risk-Related / Restricted Capital Reserve |
| 6727 | BEST Capital Renewal Reserve | BEST Capital Renewal Reserve 6740-6749 are available for District use and will roll to 67206728-6739 are reserved for CDE use only |
| 6728 | Total Program Reserve | Total Program Reserve |
| 6750 | Committed Fund Balance | Amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority should be reported as committed fund balance. Those committed amounts cannot be used for any other purpose unless the government removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. 6751-6757 are available for District use and will roll to 6750. 6758-6759 are reserved for CDE use only. |
| 6760 | Assigned Fund Balance | Amounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. 6761-6767 are available for District use and will roll to 6760. 6768-6769 are reserved for CDE use only. |
| 6770 | Unassigned Fund Balance | Unassigned fund balance is the residual classification for the General Fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the General Fund. The General Fund should be the only fund that reports a positive unassigned fund balance amount. In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance. If that occurs, amounts assigned to other purposes in that fund should be reduced to eliminate the deficit. If the remaining deficit eliminates all other assigned amounts in the fund, or if there are no amounts assigned to other purposes, the negative residual amount should be classified as unassigned fund balance. A negative residual amount should not be reported for restricted, committed, or assigned fund balances in any fund. 6771-6777 are available for District use and will roll to 6770. 6778-6779 are reserved for CDE.Reporting EncumbrancesFor governments that use encumbrance accounting, significant encumbrances should be disclosed in the notes to the financial statements by major funds and nonmajor funds in the aggregate in conjunction with required disclosures about other significant commitments. Encumbering amounts for specific purposes for which resources already have been restricted, committed, or assigned should not result in separate display of the encumbered amounts within those classifications. Encumbered amounts for specific purposes for which amounts have not been previously restricted, committed, or assigned should not be classified as unassigned but, rather, should be included within committed or assigned fund balance, as appropriate, based on the definitions and criteria. |
| 6790 | Net Investment in Capital Assets | Net Investment in Capital Assets used only with Proprietary Funds and Fiduciary Funds. Balance sheet codes 6790-6792 can be used with Fund 11 when Charter School proprietary fund or fiduciary fund information is reported in Fund 11. |
| 6791 | Restricted Net Position | Restricted Net Position: used only with Proprietary Funds and Fiduciary Funds. Balance sheet codes 6790-6792 can be used with Fund 11 when Charter School proprietary fund or fiduciary fund information is reported in Fund 11. |
| 6792 | Unrestricted Net Position | Unrestricted Net Position: used only with Proprietary Funds and Fiduciary Funds. Balance sheet codes 6790-6792 can be used with Fund 11 when Charter School proprietary fund or fiduciary fund information is reported in Fund 11. |
| 6880 | Prior-Period Adjustment | Prior-Period Adjustment |
| 7401 | Interfund loan payable | Interfund loan payable |
| 7402 | Interfund accounts payable | Interfund accounts payable |
| 7411 | Intergovernmental accounts payable | Intergovernmental accounts payable |
| 7421 | Accounts payable | Accounts payable |
| 7422 | Judgments payable | Judgments payable |
| 7423 | Warrants payable | Warrants payable |
| 7431 | Contracts payable | Contracts payable |
| 7432 | Construction contracts payable – retained percentage | Construction contracts payable – retained percentage |
| 7433 | Construction contracts payable | Construction contracts payable |
| 7441 | Matured bonds payable | Matured bonds payable |
| 7442 | Bonds payable | Bonds payable |
| 7443 | Amortized premium on G. O. bonds sold | Amortized premium on G. O. bonds sold |
| 7444 | Accreted Interest | Accreted Interest |
| 7445 | Unamortized Gains/Losses on Debt Refunding | Unamortized Gains/Losses on Debt Refunding |
| 7451 | Loans payable | Loans payable |
| 7452 | Lease Obligations – Current | Lease Obligations – Current |
| 7453 | Other financing obligations – Current | Other financing obligations – Current |
| 7455 | Interest payable | Interest payable |
| 7461 | Accrued salaries and benefits | Accrued salaries and benefits |
| 7471 | Payroll deductions and withholdings | Payroll deductions and withholdings |
| 7472 | Compensated Absences – Current | Compensated Absences – Current |
| 7473 | Accrued Annual Requirement Contribution Liability | Accrued Annual Requirement Contribution Liability |
| 7481 | Deferred revenues | Deferred revenues |
| 7482 | Grants Deferred Revenues | This code must be used for all liabilities for state and federal designated-purpose grants Also, grant codes must be used when balance sheet code 7482 is used |
| 7491 | Deposits payable | Deposits payable |
| 7492 | Due to fiscal agent | Due to fiscal agent |
| 7499 | Other current liabilities | Other current liabilities |
| 7511 | General obligation bonds payable | General obligation bonds payable |
| 7512 | Net effective interest | Net effective interest (contact your bond underwriter if you do not know how to calculate) |
| 7513 | Amount authorized from most recent bond | Amount authorized from most recent bond |
| 7514 | Year of last successful bond election | Year of last successful bond election |
| 7515 | Total issued from last successful bond | Total issued from last successful bond |
| 7519 | Contra Account | Contra Account for 7511-7515 (for district use only, will not be loaded data by CDE) |
| 7521 | Loans payable | Loans payable |
| 7531 | Lease obligations | Lease obligations |
| 7532 | Other financing obligations | Other financing obligations |
| 7541 | Compensated absences | Compensated absences |
| 7561 | Arbitrage Rebate Liability | Arbitrage Rebate Liability |
| 7590 | Other long-term liabilities | Other long-term liabilities |
| 7800 | Deferred inflows of resources | for the reporting of the acquisition of net assets by the government that is applicable to a future reporting period This code should only be used as determined by GASB guidance |
| 7801 | Grant Deferred inflows of resources | to be used for the tracking of deferred inflows that are tied to grants |
| 8100 | Cash and Investments | Cash and Investments |
| 8101 | Cash in bank | Cash in bank |
| 8102 | Cash on hand | Cash on hand |
| 8103 | Petty cash | Petty cash |
| 8104 | Change cash | Change cash |
| 8105 | Cash with fiscal agents | Cash with fiscal agents |
| 8111 | Investments | Investments |
| 8112 | Unamortized premiums on investments | Unamortized premiums on investments |
| 8113 | Unamortized discounts on investments | Unamortized discounts on investments |
| 8114 | Interest receivable on investments | Interest receivable on investments |
| 8115 | Accrued interest on investments purchased | Accrued interest on investments purchased |
| 8121 | Taxes receivable | Taxes receivable |
| 8122 | Estimated uncollectible taxes | Estimated uncollectible taxes |
| 8131 | Interfund loans receivable | Interfund loans receivable |
| 8132 | Interfund accounts receivable | Interfund accounts receivable |
| 8141 | Intergovernmental accounts receivable | Intergovernmental accounts receivable |
| 8142 | Grants Accounts Receivable | This code must be used for all receivables for state and federal designated-purpose grants. Also, grant codes must be used when balance sheet code 8142 is used. |
| 8151 | Loans receivable | Loans receivable |
| 8152 | Estimated uncollectible loans | Estimated uncollectible loans |
| 8153 | Other accounts receivable | Other accounts receivable |
| 8154 | Estimated uncollectible accounts receivable | Estimated uncollectible accounts receivable |
| 8161 | Bond proceeds receivable | Bond proceeds receivable |
| 8171 | Inventories – internal use | Inventories – internal use |
| 8172 | Inventories for resale | Inventories for resale |
| 8173 | Commodities Inventory (use with Enterprise fund) | Commodities Inventory (use with Enterprise fund) |
| 8181 | Prepaid expenses | Prepaid expenses |
| 8182 | Prepaid insurance | Prepaid insurance |
| 8191 | Deposits | Deposits |
| 8192 | Prepaid pool contribution | Prepaid pool contribution |
| 8193 | Capitalized Bond and Other Debt Issuance Costs | Capitalized Bond and Other Debt Issuance Costs |
| 8194 | Premium and Discount on Issuance of Bonds | Premium and Discount on Issuance of Bonds |
| 8199 | Other current assets | Other current assets |
| 8211 | Sites | Sites |
| 8221 | Site improvements | Site improvements |
| 8222 | Accumulated depreciation on site improvements | Accumulated depreciation on site improvements |
| 8231 | Buildings and building improvements | Buildings and building improvements |
| 8232 | Accumulated depreciation on buildings and building improvements | Accumulated depreciation on buildings and building improvements |
| 8233 | Works of Art and Historical Treasures | Works of Art and Historical Treasures |
| 8234 | Accumulated Depreciation on Works of Art and Historical Collections | Accumulated Depreciation on Works of Art and Historical Collections |
| 8241 | Machinery and equipment | Machinery and equipment |
| 8242 | Accumulated depreciation on machinery and equipment | Accumulated depreciation on machinery and equipment |
| 8251 | Construction in progress | Construction in progress |
| 8800 | Deferred outflows of resources | For the reporting of the consumption of net assets by the government that is applicable to a future reporting period. Should only be used as determined by GASB guidance. |