UMDW HANDBOOK


    Use the UMDW ACCOUNT SEARCH to search for Account Codes.

    Use the UMDW ACCOUNT DRILLDOWN to explore the Account Hierarchy.

    Drilldown:
    To explore the account hierarchy, click on one of the following Account Type Hyperlinks:

    Expense
    Revenue
    Asset
    Liability

    Click on individual account codes to explore accounts that are under a particular account.
    Press your browsers back button in order to go back up the account hierarchy.

    Accounts that are under account '650DBT', 'Debt Service'.

    Account TypeLevelAccount CodeAccount TitleDescriptionData Enterable
    Expense 2 69101Bond PrincipalPrincipal paid on bond debt service.Y
    Expense 2 69102Bond InterestInterest paid on bond debt service.Y
    Expense 2 69103Bond Debt Service-PremiumsCost associated with premium related to bond debt.Y
    Expense 2 69104Bond Debt Service-Trustee FeesFees 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 69105Bond Debt Service-Agent FeesFee paid to a qualified agent for services rendered related to the issuance of bonds.Y
    Expense 2 69106Bond Issuance Cost AmortizationAnnual 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 69108Other Debt Service ExpenseOther expenditures related to bonds (i.e. annual audit by outside accounting firms).Y
    Expense 2 69111Bond Discount AmortizationAnnual amortization expense of bond discount incurred upon issuance of bond. Discount is amortized over the term of the bond.Y
    Expense 2 69201Retire of Indebt-PrincipalPrincipal payments for related long term debt (non-bond).Y
    Expense 2 69202Retire of Indebt-InterestInterest payments for related long term debt (non-bond).Y
    Expense 2 69204Interest-Interfund Loans AccrualRecord Intercap loan interest accrual at fiscal year end.Y
    Expense 2 69299Loans-GeneralExpenditures 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 69301Lease PrincipalPrinicipal portion of lease payments on capital equipment which will become University property.Y
    Expense 2 69302Lease InterestInterest portion of lease payments on capital equipment which will become University property.Y
    Expense 2 69303Lease Principal for IT purchasesPrincipal payments made on IT related lease equipment.Y
    Expense 2 69304Lease Interest for IT purchasesInterest payments made on IT related lease equipment.Y
    Expense 2 69503Lease Issuance CostsExpenditure related to the cost of entering into a lease agreement.Y