Statewide Descriptor Table D14 Balance Sheet Class
The D14 table defines the title for a Balance Sheet Class, such as cash equity with treasurer, cash and cash equivalents, investments, etc. This provides more detail of the Balance Sheet Categories.
BAL SHEET CLASS
Enter the two-digit number for each Balance Sheet Class (2) assigned by SCO. See Reference Data.
REFERENCE DATA
Preceded by 2-digit Balance Sheet Class
BALNC SHEET CAT
Balance Sheet Class – Balance Sheet Category – Title:
01 - 01 - CASH EQUITY WITH TREASURER
05 - 01 - CASH AND CASH EQUIVALENTS
08 - 01 - INVESTMENTS
10 - 01 - ACCOUNTS RECEIVABLE, NET
13 - 01 - DUE FROM/ADVANCE TO OTHER FUNDS
15 - 01 - DUE FROM OTHER ENTITIES
16 - 01 - ADVANCE TO PRIMARY GOVERNMENT
17 - 01 - INVENTORY
18 - 01 - DEFERRED BOND FINANCING COSTS
20 - 01 - NOTES/MORTGAGES RECEIVABLE, NET
22 - 01 - GRAND PRIZES RECEIVABLE
25 - 01 - OTHER ASSETS
26 - 01 - FIXED ASSETS, NET
27 - 01 - AMOUNT AVAILABLE FOR DEBT SERVICE
28 - 01 - AMOUNT TO BE PROVIDED FOR LONG-TERM
29 - 01 - AMOUNT TO BE PROVIDED FOR CAPITAL LEASES
31 - 02 - ACCOUNTS PAYABLE AND OTHER LIABILITIES
33 - 02 - PAYROLL AND COMPENSATED ABSENCES
35 - 02- DEPOSITS
37 - 02 - DUE TO/ADVANCE FROM OTHER FUNDS
39 - 02 - DUE TO OTHER ENTITIES
40 - 02 - ADVANCE FROM COMPONENT UNIT
41 - 02 - DEFERRED REVENUE
43 - 02 - BONDS AND NOTES PAYABLE
45 - 02 - GRAND PRIZES PAYABLE
47 - 02 - POLICY CLAIM LIABILITIES
49 - 02 - OTHER LONG-TERM OBLIGATIONS
50 - 03 - INVESTMENT IN GENERAL FIXED ASSETS
51 - 03 - CONTRIBUTED CAPITAL
63 - 03 - RESERVED
64 - 03 - UNRESERVED
71 - 03 - RESERVED
72 - 03 - UNRESERVED
73 - 03 - PRIOR YEAR ADJUSTMENTS
75 - 03 - NOMINAL ACCOUNTS
80 - 03 - BUDGETARY ACCOUNTS
85 - 03 - MEMO ACCOUNTS
90 - 03 - STATISTICAL ACCOUNTS
98 - 05 - TRANSACTION CLEARING
99 - 05 - BEGINNING (START OF YEAR) BALANCES