KFS Asset, Liability, Fund Balance, and Fund Transfer Object Code Descriptions

Owned by Sarah Nguyen (Deactivated)
Last updated: Jun 06, 2023 by Annette Pavone
5 min read

Consolidation

Level

Range

Consolidation

Level

Range

ASTC

CSCH (Cash and Cash Equivalents – Current)

1100-1160

ASTC

AR (Accounts Receivable – Net)

1170-1175, 1185-1275

ASTC

LRC (Loans Receivable – Net Current)

1280-1285

ASTC

DFST (Due from State of Connecticut)

1180, 1305-1315

ASTC

DFRA (Due from Related Agencies)

1350

ASTC

DFAF (Due from Affiliate UCH)

1390

ASTC

SDSS (State Debt Service Commitment – Short Term)

1400-1405

ASTC

INVN (Inventories)

1450

ASTC

DWBT (Deposit With Bond Trustee)

1500

ASTC

OCAS (Other Current Assets)

1600

ASTC

DUFM (Internal Transfer from Other Account)

1650-1655

ASTC

PPEX (Prepaid Expenses)

1605

ASTN

DFAL (Due From Affiliate UCHC)

1700

ASTN

INVE (Investments)

1710-1725

ASTN

ARNC (Accounts Receivable - Noncurrent)

1740-1742

ASTN

LRNC (Loans Receivable – Net Noncurrent)

1750-1780

ASTN

SDSL (State Debt Service Commitment – Long Term)

1790

ASTN

PLNT (Plant)

1800-1880

ASTN

DCLT (Deferred Charges – Long Term)

1900-1915

ASTN

DOFL (Deferred Outflows)

1460-1470, 1791-1792

LIBC

APAY (Accounts Payable)

2100-2108

LIBC

DINC (Deferred Income)

2110-2175

LIBC

WPAY (Wages Payable)

2200-2210

LIBC

CPAS (Compensated Absences – Short Term)

2250

LIBC

DTCT (Due to State of Connecticut)

2295-2310

LIBC

DTAF (Due to Affiliate)

2350

LIBC

DTRA (Due to Related Agency)

2400

LIBC

LTDS (Long Term Debt/Bonds Pay – Short Term)

2450-2450

LIBC

LLST (Lease Liabilities Short Term)

2455

LIBC

OLIA (Other Current Liabilities)

2500-2540

LIBC

DUTO (Internal Transfer to Other Account)

2650-2655

LIBN

CPAL (Compensated Absences – Long Term)

2700-2710

LIBN

DHFO (Deposits Held For Others)

2750

LIBN

NOPL (Net OPEB Liability)

2785

LIBN

LTDL (Long Term Debt/Bonds Pay – Long Term)

2800-2815, 2850-2860

LIBN

LLLT (Long Term Liabilities-Leases)

2820

LIBN

RFLP (Refundable for Federal Loan Program)

2900

LIBN

NEPL (Net Pension Liability)

2780

LIBN

DIFL (Deferred Inflows)

2460-2475

LIBN

OLTL (Other Long-Term Liabilities)

2820, 2870

FDBL

FBAL (Fund Balance)

3000-3150

FDTR

FTRA (Income from Transfers)

3200-3210

TRSF

TRAN (Expense from Transfers)

3300-3310

Assets

  • 1100 Claim on Cash

  • 1110 Cash in Bank

  • 1111 Cashier's Change Fund

  • 1122 Cash Change Over (Under)

  • 1130 Cash – Dining Services

  • 1148 Credit Card Clearing

  • 1149 A/R Clearing

  • 1150 STIF – Local

  • 1160 Petty Cash Advances to Department

  • 1170 Cash Advances – Travel

  • 1175 Cash Advances – Research

  • 1185 Cash Advances – Education Abroad

  • 1190 Cash Advances – Other

  • 1195 Cash Advances – Athletics

  • 1200 A/R – Student

  • 1201 Accounts Receivable

  • 1205 A/R – Vendor

  • 1206 A/R – Non-Student Offset

  • 1210 Balance of Award

  • 1215 Total Award

  • 1220 Award Expended

  • 1225 Billed to Sponsor

  • 1230 Amount Received from Sponsor

  • 1235 Letter of Credit Clearing

  • 1240 Revenue Over Expenditure Balance Award Offset

  • 1242 Direct Federal Loans Advanced to Students

  • 1245 Investment Income Receivable

  • 1250 A/R – Other

  • 1252 Gift Receivable - Current

  • 1255 Allowance for Bad Debts

  • 1260 Due from Employee (Travel)

  • 1270 Lease Receivable - Current 

  • 1275 Lease Interest Receivable - Current

  • 1280 Student Loans Receivable – Net

  • 1285 Loans Receivable Short-Term

  • 1180 Unencumbered Allotment Balance

  • 1305 A/R – State Comptroller – Fringe

  • 1310 A/R – State Comptroller – Fringe Rec

  • 1315 A/R – State Comptroller – Wage

  • 1350 Due from Related Agencies

Liabilities

Fund Balances

Fund Transfers

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