Account Type | Level | Account Code | Account Title | Description | Data Enterable |
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Expense | 2 | 69101 | Bond Principal | Principal paid on bond debt service. | Y |
Expense | 2 | 69102 | Bond Interest | Interest paid on bond debt service. | Y |
Expense | 2 | 69103 | Bond Debt Service-Premiums | Cost associated with premium related to bond debt. | Y |
Expense | 2 | 69104 | Bond Debt Service-Trustee Fees | Fees paid to the administrator (Trustee) of the related bond accounts established upon issuance with proceeds held by the administrator and invested accordingly. | Y |
Expense | 2 | 69105 | Bond Debt Service-Agent Fees | Fee paid to a qualified agent for services rendered related to the issuance of bonds. | Y |
Expense | 2 | 69106 | Bond Issuance Cost Amortization | Annual amortization expense of costs of issuance incurred upon issuance of bond. Costs of issuance are amortized over the term of the bond. | Y |
Expense | 2 | 69108 | Other Debt Service Expense | Other expenditures related to bonds (i.e. annual audit by outside accounting firms). | Y |
Expense | 2 | 69111 | Bond Discount Amortization | Annual amortization expense of bond discount incurred upon issuance of bond. Discount is amortized over the term of the bond. | Y |
Expense | 2 | 69201 | Retire of Indebt-Principal | Principal payments for related long term debt (non-bond). | Y |
Expense | 2 | 69202 | Retire of Indebt-Interest | Interest payments for related long term debt (non-bond). | Y |
Expense | 2 | 69204 | Interest-Interfund Loans Accrual | Record Intercap loan interest accrual at fiscal year end. | Y |
Expense | 2 | 69299 | Loans-General | Expenditures for loans that do not fall under any other category, are non-recurring, and for an immaterial amount. Primarily used for budget purposes when specific expenditures cannot be identified at the time of budget development. Activity in this account will be monitored on a monthly basis and inappropriate use will be reclassified to the appropriate account. | Y |
Expense | 2 | 69301 | Lease Principal | Prinicipal portion of lease payments on capital equipment which will become University property. | Y |
Expense | 2 | 69302 | Lease Interest | Interest portion of lease payments on capital equipment which will become University property. | Y |
Expense | 2 | 69303 | Lease Principal for IT purchases | Principal payments made on IT related lease equipment. | Y |
Expense | 2 | 69304 | Lease Interest for IT purchases | Interest payments made on IT related lease equipment. | Y |
Expense | 2 | 69503 | Lease Issuance Costs | Expenditure related to the cost of entering into a lease agreement. | Y |