2012
KFS Object Code
Descriptions
Asset, Liability & Fund Balance Object Codes
2
KFS Asset, Liability & Fund Balance Object
Code Descriptions
Consolidation
Level
Range
Page
ASTC
CSHC
(Cash and Cash Equivalents - Current)
1100-1155
4
ASTC
AR
(Accounts Receivable - Net)
1160-1255
4
ASTC
STLC
(Student Loans Receivable - Net Current)
1280
5
ASTC
DFST
(Due from State of Connecticut)
1305-1315
5
ASTC
DFRA
(Due from Related Agencies)
1350
5
ASTC
SDSS
(State Debt Service Commitment - Short
Term)
1400-1405
5
ASTC
INVT
(Inventories)
1450
5
ASTC
DWBT
(Deposit With Bond Trustee)
1500
6
ASTC
DCST
(Deferred Charges - Short Term)
1550
6
ASTC
OCAS
(Other Current Assets)
1600, 1610
6
ASTC
PPEX
(Prepaid Expenses)
1605
6
ASTC
DUFM
(Internal Transfer from Other Account)
1650-1655
6
ASTN
INVE
(Investments)
1710-1725
6
ASTN
STLN
(Student Loans Receivable - Net
Noncurrent)
1750-1778
6
ASTN
SDSL
(State Debt Service Commitment - Short
Term)
1790
7
ASTN
PLNT
(Plant)
1800-1880
7
ASTN
DCLT
(Deferred Charges - Long Term)
1900-1915
7
LIBC
APAY
(Accounts Payable)
2100
8
LIBC
DINC
(Deferred Income)
2110-2190
8
LIBC
WPAY
(Wages Payable)
2200-2210
8
LIBC
CPAS
(Compensated Balances - Short Term)
2250
8
LIBC
DTCT
(Due to State of Connecticut)
2295-2310
9
LIBC
DTAF
(Due to Affiliate)
2350
9
3
LIBC
DTRA
(Due to Related Agency)
2400
9
LIBC
LTDS
(Long Term Debt/ Bonds Pay - Short
Term)
2450
9
LIBC
OLIA
(Other Current Liabilities)
2500-2540
9
LIBC
DUTO
(Internal Transfer to Other Account)
2650-2655
9
LIBN
CPAL
(Compensated Balances - Long Term)
2700-2710
9
LIBN
DHFO
(Deposits Held For Others)
2750
10
LIBN
LTDL
(Long Term Debt/ Bonds Pay - Long
Term)
2800-2860
10
LIBN
RFLP
(Refundable for Federal Loan Program)
2900
10
FDBL
FBAL
(Fund Balance)
3000-3150
10
FDTR
FTRA
(Fund Transfers)
3200-3310
10
4
Assets
Cash and Cash Equivalents - Current - Level Code: CSHC
1100 Claim On Cash: (FRS: 1100)
1110 Cash In Bank: (Effective 7/1/2012)
1111 Cashier’s Change Fund: (FRS: 1111)
1121 Guaranteed Loan Deposits: (FRS: 1121)
1122 Cash Change Over (Under): (FRS: 1122)
1124 Bank Reconciliation Difference: (FRS: 1124)
1130 Cash – Dining Services: (FRS: 1130)
1132 Petty Cash – Snack Bar: (FRS: 1132)
1140 Cash Overseas: (Effective 7/1/2012)
1141 Cash Overseas – France: (FRS: 1141)
1142 Cash Overseas – Italy: (FRS: 1142)
1143 Cash Overseas – London: (FRS: 1143)
1144 Cash Overseas – Granada: (FRS: 1144)
1150 STIF – Local: (FRS: 1211)
1155 Short Term Investment: (FRS: 1220)
Accounts Receivable - Net - Level Code: AR
1160 Petty Cash Advances to Department: (FRS: 1350)
1165 Petty Cash Advances to Individual: (FRS: 1351)
1170 Cash Advances – Travel: (Effective 7/1/2012)
1175 Cash Advances – Research: (Effective 7/1/2012)
1180 Unencumbered Allotment Balance: (FRS: 1310)
1185 Cash Advances – Study Abroad: (Effective 7/1/2012)
1190 Cash Advances – Other: (Effective 7/1/2012)
5 1201 Accounts Receivable: (Effective 7/1/2012)
1205 A/R – Vendor: (FRS: 1325)
1206 A/R – Non Student Offset: (Effective 7/1/2012)
1210 Balance of Award: (FRS: 1340)
1215 Total Award: (FRS: 1341)
1220 Award Expended: (FRS: 1342)
1225 Billed To Sponsor: (FRS: 1343)
1230 Amount Received From Sponsor: (FRS: 1344)
1235 Letter of Credit Clearing: (FRS: 1345)
1240 Rev. Over Exp. Balance Award Offset: (FRS: 1346)
1245 Investment Income Receivable: (FRS: 1370)
1250 A/R – Other: (FRS: 1380)
1252 A/R – State Comptroller - Tele: (FRS: 1382)
1255 Allowance for Bad Debts: (FRS: 1390)
Student Loans Receivable - Net Current - Level Code: STLC
1280 Student Loans Receivable, Net: (FRS: 1400)
Due from State of Connecticut - Level Code: DFST
1305 A/R State Comptroller – Fringe: (FRS: 1381)
1310 A/R State Comptroller – Fringe Rec: (FRS: 1384)
1315 A/R State Comptroller – Wage: (FRS: 1389)
Due from Related Agencies - Level Code: DFRA
1350 Due from Related Agencies: (FRS: 1385)
State Debt Service Commitment - Short Term - Level Code: SDSS
1400 A/R General Obligations UConn2000: (FRS: 1383)
1405 A/R Debt Service Commitment Current: (FRS: 1378)
Inventories - Level Code: INVT
6
Deposit With Bond Trustee - Level Code: DWBT
1500 Deposit With Bond Trustee: (FRS: 1210)
Deferred Charges - Short Term - Level Code: DCST
1550 Deferred Charges: (FRS: 1670)
Other Current Assets - Level Code: OCAS
1600 Suspense – Clearing: (FRS: 1600)
1610 Bad Check Clearing: (FRS: 1651)
Prepaid Expenses - Level Code: PPEX
1605 Prepaid Expense: (FRS: 1640)
Internal Transfer from Other Account - Level Code: DUFM
1650 Due from Other Account: (FRS: 1890)
1655 Due from Internal Loans: (FRS: 1891)
Investments - Level Code: INVE
1710 Endowment Investment Cost: (FRS: 1228)
1715 Endowment Investment Fair Value: (FRS: 1229)
1720 Investment in Trust by Other: (FRS: 1250)
1725 Other Investments: (FRS: 1280)
Student Loans Receivable - Net Noncurrent - Level Code: STLN
1750 Federal Loans Receivable – Advance: (FRS: 1410)
1752 Federal Loans Receivable – Repayment: (FRS: 1420)
1754 Federal Loans Receivable – Cancel: (FRS: 1430)
1756 Fed Loans Rec Cancel Compromised: (FRS: 1431)
1758 Fed Loans Rec Cancel Teachers: (FRS: 1432)
1760 Fed Loans Rec Cancel Military: (FRS: 1433)
1762 Fed Loans Rec Cancel Death: (FRS: 1434)
1764 Fed Loans Rec Cancel Bankruptcy: (FRS: 1435)
7 1768 Fed Loans Rec Cancel Peace: (FRS: 1437)
1770 Fed Loans Rec Cancel Law Enforce: (FRS: 1438)
1772 Fed Loans Rec – Assigned: (FRS: 1440)
1774 Fed Loans Rec – Other Advance: (FRS: 1445)
1776 Loans Receivable – Non Federal: (FRS: 1450)
1778 Allowance For Doubtful Loan: (FRS: 1490)
State Debt Service Commitment - Short Term - Level Code: SDSL
1790 State Debt Service Commitment: (FRS: 1383)
Plant - Level Code: PLNT
1800 Land: (FRS: 1710)
1820 Non – Structural Improvements: (FRS: 1720)
1825 NSI Accumulated Depreciation: (FRS: 1725)
1830 Buildings: (FRS: 1730)
1835 Buildings Accumulated Depreciation: (FRS: 1735)
1840 Equipment: (FRS: 1740)
1845 Equipment Accumulated Depreciation: (FRS: 1745)
1850 Library Materials: (FRS: 1750)
1855 Art/Collections: (FRS: 1760)
1860 Intangible Assets: (FRS: 1860)
1865 Intangible Accumulated Amortization: (FRS: 1865)
1880 Construction In Progress: (FRS: 1770)
Deferred Charges - Long Term - Level Code: DCLT
1900 Underwriter's Expenses: (FRS: 1242)
1905 Municipal Bond Insurance Assoc. Exp.: (FRS: 1243)
1910 Miscellaneous Cost of Issuance: (FRS: 1244)
8
Liabilities
Accounts Payable - Level Code: APAY
2100 Accounts Payable: (FRS: 2100)
Deferred Income - Level Code: DINC
2110 Deferred Income Other: (FRS: 2450)
2115 Deferred Income Student: (FRS: 2453)
2120 Deferred Income – Jorgensen: (FRS: 2454)
2125 Deferred Income – Social Work: (FRS: 2460)
2130 Deferred Income – Storrs: (FRS: 2463)
2135 Deferred Income – Hartford: (FRS: 2464)
2140 Deferred Income – Stamford: (FRS: 2465)
2145 Deferred Income – Torrington: (FRS: 2466)
2150 Deferred Income – Waterbury: (FRS: 2467)
2155 Deferred Income – Avery Point: (FRS: 2468)
2160 Deferred Income – Law School: (FRS: 2469)
2165 Deferred Income – Regular Tickets: (FRS: 2480)
2170 Deferred Income – Student Tickets: (FRS: 2481)
2175 Deferred Income – Parking: (FRS: 2482)
2180 Deferred Income – Media Guide: (FRS: 2483)
2185 Deferred Income – Process Fee: (FRS: 2484)
2190 Deferred Income – Credit Card: (Effective 7/1/2012)
Wages Payable - Level Code: WPAY
2200 Accrued Payroll – 2 Week Holdback: (FRS: 2410)
2205 Accrued Payroll – 9 Month Employee: (FRS: 2411)
2210 Accrued Payroll – Dining Services: (FRS: 2419)
Compensated Balances - Short Term - Level Code: CPAS
9
Due to State of Connecticut - Level Code: DTCT
2295 A/P State Comptroller – Other: (FRS: 2383)
2300 A/P State Comptroller – Fringes: (FRS: 2380)
2305 State Sales Tax: (FRS: 2701)
2310 Refund Of Expenditure: (FRS: 2709)
Due to Affiliate - Level Code: DTAF
2350 Due To Affiliate (UCHC): (FRS: 2431)
Due to Related Agency - Level Code: DTRA
2400 Due To Related Agency: (FRS: 2384)
Long Term Debt/ Bonds Pay - Short Term - Level Code: LTDS
2450 Current Portion of LT Debt Payable: (FRS: 2609)
Other Current Liabilities - Level Code: OLIA
2500 Other Liabilities: (FRS: 2190)
2505 Accrued Interest: (FRS: 2420)
2510 Other Accruals: (FRS: 2430)
2515 General Clearing: (FRS: 2800)
2516 OSP Clearing: (Effective 7/1/2012)
2520 Undistributed Income Clearing: (FRS: 2801)
2525 Voided Checks Storrs: (FRS: 2811)
2530 Cash Clearing: (FRS: 2830)
2540 Accounts Receivable Clearing: (Effective 7/1/2012)
Internal Transfer to Other Account - Level Code: DUTO
2650 Due To Other Account: (FRS: 2890)
2655 Due To Internal Loan: (FRS: 2891)
Compensated Balances - Long Term - Level Code: CPAL
2700 Accrued Payroll – Vacation: (FRS: 2412)
10 2710 Accrued Payroll – Holiday & Compens: (FRS: 2414)
Deposits Held For Others - Level Code: DHFO
2750 Deposits Held For Others: (FRS: 2500)
Long Term Debt/ Bonds Pay - Long Term - Level Code: LTDL
2800 Long-Term Debt – General Obligation: (FRS: 2600)
2805 Long-Term Debt – Revenue Bonds: (FRS: 2601)
2810 Long-Term Debt – Self Liquidating Bond: (FRS: 2602)
2815 Long-Term Debt – Other: (FRS: 2603)
2850 Premium/Discount/Difference – Bonds: (FRS: 1241)
2860 Accum Amort Prem/Disc/Diff: (FRS: 1248)
Refundable for Federal Loan Program - Level Code: RFLP
2900 Refundable For Federal Loan Program: (FRS: 2191)
Fund Balances
Fund Balance - Level Code: FBAL
3000 Fund Balance: (FRS: 3100 - 3770, 4011 - 4080)
3010 Nominal Expense Closeout: (Effective 7/1/2012)
3015 Nominal Revenue Closeout: (Effective 7/1/2012)
3100 Fund Balance Offset: (Effective 7/1/2012)
3150 Prior Year Adjustment: (FRS: 5098)
Fund Transfers
Fund Transfers - Level Code: FTRA
3200 Intrafund Transfer In: (FRS: 4090 or 4091)
3205 Interfund Transfer In: (FRS: 4092)
3210 Interfund Transfer In Mandatory: (FRS: 4097)
11 3305 Interfund Transfer Out: (FRS: 5092)
