Balance Sheet Accounts
ASSETS
CASH AND CASH EQUIVALENTS
1110 - CASH
1111 - CASH - FEDERAL FUNDS
1112 - CASH - PAYROLL
1113 - CASH - AP
1114 - CASH - LOCKBOX
1115 - CASH - ELECTRONIC RECEIPTS
1116 - CASH - SSOM STUDENT LOAN
1117 - CASH - SSOM ELECTRONIC RECEIPT
1118 - CASH - ADVANCEMENT
1119 - CASH - LONDON ACCOUNT
1121 - CASH - FEDERAL FUNDS
1122 - CASH (LUC FEDERAL SAL) - LAKESIDE
1123 - CASH - LOCKBOX CREDIT CARDS
1124 - CASH - LOCKBOX
1125 - CASH - ELECTRONIC RECEIPTS
1126 - CASH - SSOM STUDENT LOAN
1127 - CASH (LUC FEDERAL SAL) - SSOM
1128 - CASH - LUC CP
1129 - CASH - DOED FED FUNDS - ELECT
1130 - CASH - STUDENT REFUNDS - PNC
1131 - CASH - PAYROLL - PNC
1132 - CASH - AP - PNC
1133 - CASH - ADVANCEMENT - PNC
1134 - CASH - FEDERAL FUNDS - PNC
1135 - CASH - LOCKBOX - PNC
1136 - CASH - ELECT RECEIPTS - PNC
1137 - CASH - DOED FED FUNDS - PNC
1138 - CASH - LOCKBOX CC - PNC
1139 - CASH - HEALTH & FIT CTR - PNC
1140 - CASH - BOND FUNDS
1141 - CASH EQUIVALENT - JPMM
1142 - CASH EQUIVALENT - NTMM
1143 - CASH - LUC MMDA
1144 - CASH - LUC RENTAL PROPERTIES - PNC
1145 - CASH - PNC CAPITAL MARKETS
1180 - CASH EQUIVALENT - STOCK SALE
1188 - CASH EQUIVALENT-STOCK SALE MERRILL LYNCH
1190 - PETTY CASH
SHORT TERM INVESTMENTS
1181 - COMMON FUND - SHORT TERM INVES
1182 - GUARANTEED INVESTMENT
1185 - SHORT TERM BOND FUND
ACCOUNTS RECEIVABLE
1210 - STUDENT TUITION RECEIVABLE
1211 - STUD TUITION REC IN COLLECT
1215 - ALLOW FOR DOUBTFUL ACCT-STUDENT
1216 - ALLOW FOR FULLY RSRVD ACCT-STUDENT
1220 - LOANS RECEIVABLE
1221 - LOANS RECEIVABLE - NON ECSI
1222 - SAL NOTES RECEIVABLE
1225 - ALLOW FOR DOUBTFUL ACCT-LOANS
1230 - NOTES RECEIVABLE
1235 - ALLOW FOR DOUBTFUL ACCT-NOTES
1240 - PLEDGES RECEIVABLE
1245 - ALLOW FOR DOUBTFUL ACCT-PLEDGE
1250 - INTERCOMPANY RECEIVABLE
1255 - ALLOW FOR DOUBTFUL ACCT-INTERCOMPANY
1260 - OTHER RECEIVABLES
1261 - ACCRUED LOAN INTEREST UNSUB (S
1262 - ACCRUED LOAN INTEREST SUB (SAL)
1265 - ALLOW FOR DOUBTFUL ACCT-OTHER
1270 - GRANTS RECEIVABLE
1271 - ADVANCED PAYMENT
1272 - EMPLOYEE RECEIVABLES
1275 - ALLOW FOR DOUBTFUL ACCT-GRANTS
1299 - ALLOWANCE FOR DOUBTFUL ACCOUNT
PROPERTY PLANT AND EQUIPMENT
1500 - CLEARING
1510 - LAND
1520 - LAND IMPROVEMENTS
1525 - ACC DEPR - LAND IMPROVEMENTS
1530 - BUILDINGS
1535 - ACC DEPR - BUILDINGS
1540 - EQUIPMENT
1545 - ACC DEPR - EQUIPMENT
1550 - CONSTRUCTION IN PROGRESS
1560 - LEASEHOLD IMPROVEMENTS
1565 - AMORT - LEASEHOLD IMPROVEMENTS
1570 - LIBRARY BOOKS
1575 - ACC DEPR - LIBRARY BOOKS
1580 - ARTWORK/COLLECTIONS
1590 - ACCUMULATED DEPRECIATION
OTHER ASSETS
1810 - PREPAID EXPENSES
1820 - DEPOSITS
1830 - INVENTORY
1840 - BENEFICIAL INT IN TRUST
1850 - OTHER ASSETS
1860 - GIFT PROPERTY
1910 - EQUITY ACCTS (ACCOUNTING USE)
INVESTMENTS
1301 - CASH - PENDING INVESTMENTS
1310 - EQUITIES
1311 - PRIVATE EQUITIES
1320 - FIXED INCOME
1330 - REAL ESTATE
1340 - ACCRUED INTEREST
1350 - POOLED INVESTMENTS
INTERCOMPANY BALANCES
1951 - LUMC REC/PAY - JOURNAL ENTRY
1952 - LUMC REC/PAY - TUITION
1953 - LUMC - BC/BS
1954 - LUMC REC/PAY - STORES
1955 - LUMC - CLINICAL EDUCATION
1956 - LUMC REC/PAY - PAYROLL
1957 - LUMC - CAPITAL SUPPORT
1958 - LUMC REC/PAY - NURSING
1959 - LUMC REC/PAY - SPONSORED
1960 - LUMC REC/PAY - SHARED SERVICES
1961 - LUMC REC/PAY - SSOM SUPP
1962 - LUMC - MOA/MOU
1963 - LUMC REC/PAY - SSOM INCENTIVE
1964 - LUMC REC/PAY - R&E
1965 - LUMC REC/PAY - FCO PATIENT
1970 - DUE TO/FROM PLANT
1971 - DUE TO/FROM ENDOWMENT
1972 - DUE TO/FROM LOAN
1973 - INTER-ENTITY DUE TO/FROM
1980 - ENTITY REC/PAY - HOUSING
1981 - ENTITY REC/PAY - SSOM
1982 - ENTITY REC/PAY - OTHER
ASSETS HELD IN TRUST BY OTHERS
1990 - ASSETS HELD IN TRUST BY OTHERS
INTEREST HELD IN PERPETUAL TRUst
1999 - INTEREST HELD IN PERPETUAL TRUST
LIABILITIES
ACCOUNTS PAYABLE & ACCR EXPENSES
ACCOUNTS PAYABLE
2001 - ACCRUED SALARIES
2030 - OTHER ACCOUNTS PAYABLE/ACCRUED
2031 - SALES TAX PAYABLE
2032 - UNCLAIMED PROPERTY
2033 - GENERAL PAYABLES
2034 - HOTEL TAX PAYABLE - WTC
2035 - HOTEL TAX PAYABLE - LSC
2040 - INTEREST
2041 - ORIGINATION FEE PAYABLE
2050 - PROPERTY TAXES
2060 - ANNUITY
2065 - ACCOUNTS PAYABLE TAX ACCRUAL
2070 - ACCOUNTS PAYABLE
2071 - INVOICE ACCRUAL
2072 - RECEIVED, NOT INVOICED
2073 - NOT INVOICED, RECEIVED
2074 - COMMITMENTS
2075 - INSPECTION HOLD
2076 - PNC E-PAYABLES
FRINGE BENEFITS LIABILITIES
2100 - BENEFIT - GENERAL
2101 - DENTAL - GUARDIAN DMO
2102 - DENTAL - DELTA
2105 - MEDICAL - RETIREE
2110 - MEDICAL - BC/BS
2111 - MEDICAL - HMO
2112 - MEDICAL - HUMANA
2113 - VISION - VSP
2114 - VISION - ALWAYS VISION
2120 - UNEMPLOYMENT COMPENSATION
2121 - WORKER'S COMPENSATION
2122 - DISABILITY - LONG TERM
2123 - DISABILITY - SHORT TERM
2124 - INSURANCE - LIFE
2125 - SELF INSURED LONG TERM DISAB
2126 - INSURANCE - EMPLOYEE
2127 - LIFE INSURANCE - 50K
2137 - EMPLOYEE HEALTH SERVICE
2150 - PENSION - TIAA CREF
2151 - PENSION - FIDELITY
2152 - PENSION - VALIC RMSP
2154 - PENSION - LUERP
2160 - W/H - WAGE ASSIGNEMENTS
2161 - W/H - UNITED WAY
2162 - W/H - TAX LEVY
2163 - W/H - ADVANCES
2164 - W/H - LONG TERM CARE
2165 - W/H - LEGAL SERVICES
2166 - W/H - HEALTH
2167 - W/H - FINANCIAL SERVICES
2168 - W/H - CHILD CARE
2169 - TUITION BENEFIT
2170 - W/H - CHAPTER 13
2171 - W/H - CHILD/SPOUSE SUPPORT
2172 - W/H - TRANSIT
2173 - W/H - LOANS
2180 - 403B W/H - FIDELITY
2182 - 403B W/H - SCUDDER
2183 - 403B W/H - 20TH CENTURY
2184 - 403B W/H - VALIC
2185 - 403B W/H - TIAA
2186 - 457B W/H - FIDELITY
2190 - OTHER TAXES
2191 - NON-RESIDENT ALIEN TAXES
2192 - TAX - STATE
2193 - TAX - FEDERAL
2194 - TAX - MEDICARE
2195 - TAX - FICA
2196 - CREDIT UNION
2197 - DIRECT DEPOSIT
2198 - VACATION
2199 - NRA STATE TAX
INDEBTEDNESS
2310 - BONDS
2311 - BONDS - DISCOUNT & PREMIUM
2320 - LINE OF CREDIT
2330 - NOTES
2333 - DEPOSITS - OTHER
2340 - MORTGAGES
SELF INSURANCE
2410 - SELF INSURANCE
REFUNDABLE ADVANCES - LOANS
2610 - REFUNDABLE STUDENT LOANS
DEFERRED INCOME
2210 - DEFERRED INCOME
2226 - DEPOSITS - CLEARING
2230 - DEPOSITS
2233 - DEPOSITS - LIBRARY
UNEXPENDED GRANTS
2220 - UNEXPENDED GRANT
2225 - DEPOSITS - GRANTS
PENSION & OTHER POST RETIREMENT
2420 - POST RETIREMENT - PENSION LIABILITY
2425 - POST RETIREMENT - RETIREE HEALTH
OTHER LIABILITIES
2510 - ASSETS HELD IN CUSTODY FOR OTHERS
2520 - OTHER LIABILITIES
NET ASSETS
UNRESTRICTED NET ASSETS
2810 - UNRESTRICTED NET ASSETS
2815 - REDUCTION IN UNREST NET ASSETS
2819 - UNREST NET ASSETS - YEAR END
2820 - NET ASSETS - DESIGNATED
2822 - INTER-ENTITY TRANSFER - UR
TRANSFER OF NET ASSETS - UNRESTRICTED
2811 - TRANSFER OF NET ASSETS
2821 - TRANSFER OF NET ASSETS
TEMP RESTRICTED NET ASSETS
2830 - TEMP RESTRICTED NET ASSETS
2832 - INTER-ENTITY TRANSFER - TR
2839 - TEMP REST NET ASSETS -YEAR END
TRANSFER OF NET ASSETS - TEMPORARY
2831 - TRANSFER OF NET ASSETS - TEMP
PERM RESTRICTED NET ASSETS
2840 - PERM RESTRICTED NET ASSETS
2842 - INTER-ENTITY TRANSFER - PR
2849 - PERM RESTR NET ASSETS-YEAR END
TRANSFER OF NET ASSETS - PERMANENT
2841 - TRANSFER OF NET ASSETS - PERM
NET ASSETS
2812 - UNDISTRIBUTED NET ASSETS
2813 - NET ASSETS