Statewide Descriptor Table D13 Balance Sheet Category
The D13 Balance Sheet Category table defines the title for a Balance Sheet Category. This category is used for items such as assets, liabilities, etc.
Data Element
Description
TABLE-ID-NUMBER
Enter 13.
KEY DATA
BAL SHEET CAT
Enter the two-digit number for each balance sheet category assigned by SCO.
01 – Assets
02 – Liabilities
03 – Fund Balances
04 – Nominal Accounts
05 – Memo Account
REFERENCE DATA
GRS CATEnter the one-character balance sheet category type assigned by SCO.
A – Assets
L – Liabilities
E – Equity, which includes fund balances, nominal accounts, and memo account.
TITLE
Enter the title of the balance sheet category, up to 50 characters.