---
title: "KFS Asset, Liability, Fund Balance, and Fund Transfer Object Code Descriptions"
canonical: "https://kb.uconn.edu/space/FPB/10938089790/KFS%20Asset%2C%20Liability%2C%20Fund%20Balance%2C%20and%20Fund%20Transfer%20Object%20Code%20Descriptions"
format: markdown
---
| 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

<details>
<summary>Cash and Cash Equivalents (Current) - Level Code: CSHC</summary>

- **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**
</details>

<details>
<summary>Accounts Receivable (Net) - Level Code: AR</summary>

- **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**
</details>

<details>
<summary>Loans Receivable (Net Current) - Level Code: LRC</summary>

- **1280 Student Loans Receivable – Net**
- **1285 Loans Receivable Short-Term**
</details>

<details>
<summary>Due from State of Connecticut - Level Code: DEST</summary>

- **1180 Unencumbered Allotment Balance**
- **1305 A/R – State Comptroller – Fringe**
- **1310 A/R – State Comptroller – Fringe Rec**
- **1315 A/R – State Comptroller – Wage**
</details>

<details>
<summary>Due from Related Agencies - Level Code: DFRA</summary>

- **1350 Due from Related Agencies**
</details>

<details>
<summary>Due from Affiliate (UCH) - Level Code: DFAF</summary>

- **1390 Due from UConn Health**
</details>

<details>
<summary>State Debt Service Commitment (Short Term) - Level Code: SDSS</summary>

- **1400 A/R General Obligations UConn2000 – Int**
- **1405 A/R Debt Service Commitment Current**
</details>

<details>
<summary>Inventories - Level Code: INVN</summary>

- **1450 Inventories**
</details>

<details>
<summary>Deposit with Bond Trustee - Level Code: DWBT</summary>

- **1500 Deposit with Bond Trustee**
</details>

<details>
<summary>Other Current Assets - Level Code: OCAS</summary>

- **1600 Suspense – Clearing**
</details>

<details>
<summary>Internal Transfer from Other Account - Level Code: DUFM</summary>

- **1650 Due from Other Account**
- **1655 Due from Internal Loans**
</details>

<details>
<summary>Prepaid Expenses - Level Code: PPEX</summary>

- **1605 Prepaid Expense**
</details>

<details>
<summary>Due from Affiliate (UCHC) LT - Level Code: DFAL</summary>

- **1700 Due from Affiliate (UCHC) LT**
</details>

<details>
<summary>Investments - Level Code: INVE</summary>

- **1710 Endowment Investment Cost**
- **1715 Endowment Investment Fair Value**
- **1720 Investment in Trust by Other**
- **1725 Other Investments**
</details>

<details>
<summary>Accounts Receivable (Noncurrent) - Level Code: ARNC</summary>

- **1740 Lease Receivable - Noncurrent**
- **1742 Gift Receivable - Noncurrent**
</details>

<details>
<summary>Loans Receivable (Net Noncurrent) - Level Code: LRNC</summary>

- **1750 Federal Loans Receivable – Advance**
- **1752 Federal Loans Receivable – Repayment**
- **1754 Federal Loans Receivable – Cancel**
- **1756 Federal Loans Receivable – Cancel Compromised**
- **1758 Federal Loans Receivable – Cancel Teachers**
- **1760 Federal Loans Receivable – Cancel Military**
- **1762 Federal Loans Receivable – Cancel Death**
- **1764 Federal Loans Receivable – Cancel Bankruptcy**
- **1766 Federal Loans Receivable – Cancel Disability**
- **1767 Federal Loans Receivable – Cancel VA Disability**
- **1768 Federal Loans Receivable – Cancel Peace**
- **1770 Federal Loans Receivable – Cancel Law Enforcement**
- **1772 Federal Loans Receivable – Assigned**
- **1774 Federal Loans Receivable – Other Advance**
- **1776 Loans Receivable – Non-Federal**
- **1778 Allowance for Doubtful Loan**
- **1780 Loans Receivable – Non-Current**
</details>

<details>
<summary>State Debt Service Commitment (Long Term) - Level Code: SDSL</summary>

- **1790 State Debt Service Commitment – Principal**
</details>

<details>
<summary>Plant - Level Code: PLNT</summary>

- **1800 Land ***(for Accounting use only)*
- **1820 Non-Structural Improvements ***(for Accounting use only)*
- **1825 NSI Accumulated Depreciation** *(for Accounting use only)*
- **1830 Buildings** *(for Accounting use only)*
- **1835 Buildings Accumulated Depreciation** *(for Accounting use only)*
- **1840 Equipment** *(for Accounting use only)*
- **1845 Equipment Accumulated Depreciation** *(for Accounting use only)*
- **1850 Library Materials** *(for Accounting use only)*
- **1853 Library Materials Accumulated Depreciation** *(for Accounting use only)*
- **1855 Art/Collections ***(for Accounting use only)*
- **1860 Intangible Assets** *(for Accounting use only)*
- **1865 Intangible Accumulated Amortization ***(for Accounting use only)*
- **1870 Right of Use Assets** *(for Accounting use only)*
- **1875 Right of Use Assets Accumulated Amortization ***(for Accounting use only)*
- **1880 Construction in Progress** *(for Accounting use only)*
</details>

<details>
<summary>Deferred Charges (Long Term) - Level Code: DCLT</summary>

- **1900 Underwriter's Expenses**
- **1905 Municipal Bond Insurance Assoc. Exp.**
- **1910 Miscellaneous Cost of Issuance**
- **1915 Accumulated Amortization Cost of Issuance**
</details>

<details>
<summary>Deferred Outflows - Level Code: DOFL</summary>

- **1460 Deferred Outflows of Net Pension**
- **1465 Deferred Outflows – OPEB**
- **1470 Deferred Outflows – ARO**
- **1791 Debt Difference**
- **1792 Accumulated Amortization Debt Difference**
</details>

## Liabilities

<details>
<summary>Accounts Payable - Level Code: APAY</summary>

- **2100 Accounts Payable**
- **2105 Accounts Payable – Accruals**
- **2106 Construction Retainage – Accruals**
- **2108 University Credit Cards Payable**
</details>

<details>
<summary>Deferred Income - Level Code: DINC</summary>

- **2110 Deferred Income – Other**
- **2115 Deferred Income – Student**
- **2120 Deferred Income – Jorgensen**
- **2130 Deferred Income – Storrs**
- **2165 Deferred Income – Regular Tickets**
- **2170 Deferred Income – Student Tickets**
- **2175 Deferred Income – Parking**
</details>

<details>
<summary>Wages Payable - Level Code: WPAY</summary>

- **2200 Accrued Payroll – 2 Week Holdback**
- **2205 Accrued Payroll – 9 Month Employee**
- **2210 Accrued Payroll – Dining Services**
</details>

<details>
<summary>Compensated Absences (Short Term) - Level Code: CPAS</summary>

- **2250 Compensated Absences**
</details>

<details>
<summary>Due to State of Connecticut - Level Code: DTCT</summary>

- **2295 A/P State Comptroller – Other**
- **2300 A/P State Comptroller – Fringes**
- **2305 State Sales Tax**
- **2306 Admissions Tax**
- **2307 Room Occupancy Tax**
- **2310 Payroll Over-Payment Recoveries**
</details>

<details>
<summary>Due to Affiliate - Level Code: DTAF</summary>

- **2350 Due to Affiliates (UCH)**
</details>

<details>
<summary>Due to Related Agency - Level Code DTRA</summary>

- **2400 Due to Related Agency**
</details>

<details>
<summary>Long Term Debt/Bonds Pay (Short Term) - Level Code: LTDS</summary>

- **2450 Current Portion of Long Term Debt Payable**
</details>

<details>
<summary>Lease Liabilities (Short Term) - Level Code: LLST</summary>

- **2455 Current Portion of Long Term Liab - Leases**
</details>

<details>
<summary>Other Current Liabilities - Level Code: OLIA</summary>

- **2500 Other Liabilities**
- **2505 Accrued Interest**
- **2510 Other Accruals**
- **2515 General Clearing**
- **2520 Undistributed Income Clearing**
- **2525 Voided Checks Storrs**
- **2530 Cash Clearing**
- **2540 Accounts Receivable Clearing**
</details>

<details>
<summary>Internal Transfer to Other Account - Level Code: DUTO</summary>

- **2650 Due to Other Account**
- **2655 Due to Internal Loan**
</details>

<details>
<summary>Compensated Absences (Long Term) - Level Code: CPAL</summary>

- **2700 Accrued Payroll – Vacation**
- **2705 Accrued Payroll – Sick Leave**
- **2710 Accrued Payroll – Holiday and Compensation**
</details>

<details>
<summary>Deposits Held for Others - Level Code: DHFO</summary>

- **2750 Deposits Held for Others**
</details>

<details>
<summary>Net OPEB Liability - Level Code: NOPL</summary>

- **2785 Net OPEB Liability**
</details>

<details>
<summary>Long Term Debt/Bonds Pay (Long Term) - Level Code: LTDL</summary>

- **2800 Long-Term Debt – General Obligation**
- **2805 Long-Term Debt – Revenue Bonds**
- **2810 Long-Term Debt – Self-Liquidating Bond**
- **2815 Long-Term Debt – Other**
- **2850 Premium/Discount/Difference – Bonds**
- **2860 Accumulated Amortization Premium/Discount/Differences**
</details>

<details>
<summary>Lease Liabilities Long Term - Level Code: LLLT</summary>

- **2820 Long-Term Liabilities– Leases**
</details>

<details>
<summary>Refundable for Federal Loan Program - Level Code: RFLP</summary>

- **2900 Refundable for Federal Loan Program**
</details>

<details>
<summary>Net Pension Liability - Level Code: NEPL</summary>

- **2780 Net Pension Liability**
</details>

<details>
<summary>Deferred Inflows - Level Code: DIFL</summary>

- **2460 Deferred Inflows of Net Pension**
- **2465 Deferred Inflows – OPEB**
- **2470 Deferred Inflows Serv Conc Arrangement**
- **2475 Deferred Inflows - Leases**
</details>

<details>
<summary>Other Long-Term Liabilities - Level Code: OLTL</summary>

- **2780 Other Long-Term Liabilities**
</details>

## Fund Balances

<details>
<summary>Fund Balance - Level Code: FBAL</summary>

- **3000 Fund Balance**: remaining fund balance from prior fiscal year.
- **3100 Fund Balance Offset**
- **3150 Prior Year Adjustment**
</details>

## Fund Transfers

<details>
<summary>Transfer In (Income from Transfers) - Level Code: FTRA</summary>

- **3200 Transfer-In – Within Unit ***(for use in non-2 Ledger accounts only)*: used to transfer funds into accounts within the same School/College/Unit.
- **3201 Transfer-In – Outside Unit** *(for use in non-2 Ledger accounts only)*: used to transfer funds into accounts outside of the School/College/Unit.
- **3205 Interfund Transfer In ***(for Historical use only)*
- **3206 Permanent Transfer-In – Within Unit ***(for use in 2 Ledger accounts only)*: used to transfer funds permanently into accounts within the same School/College/Unit.
- **3207 Permanent Transfer-In – Outside Unit ***(for use in 2 Ledger accounts only)*: used to transfer funds permanently into accounts outside of the School/College/Unit.
- **3208 One-Time Transfer-In – Within Unit ***(for use in 2 Ledger accounts only)*: used to transfer funds one-time into accounts within the same School/College/Unit.
- **3209 One-Time Transfer-In – Outside Unit ***(for use in 2 Ledger accounts only)*: used to transfer funds one-time into accounts outside of the School/College/Unit.
- **3210 Interfund Transfer In Mandatory**: used for mandatory transfers to Accounting only.
</details>

<details>
<summary>Transfer Out (Expense from Transfers) - Level Code: TRAN</summary>

- **3300 Transfer Out – Within Unit ***(for use in non-2 Ledger accounts only)*: used to transfer funds from accounts within the same School/College/Unit.
- **3301 Transfer Out – Outside Unit ***(for use in non-2 Ledger accounts only)*: used to transfer funds from accounts outside of the School/College/Unit.
- **3305 Interfund Transfer Out ***(for Historical use only)*
- **3306 Permanent Transfer Out – Within Unit** *(for use in 2 Ledger accounts only)*:  used to transfer funds permanently from accounts within the same School/College/Unit.
- **3307 Permanent Transfer Out – Outside Unity ***(for use in 2 Ledger accounts only)*: used to transfer funds permanently from accounts outside of the School/College/Unit.
- **3308 One-Time Transfer Out – Within Unit ***(for use in 2 Ledger accounts only)*: used to transfer funds one-time from accounts within the same School/College/Unit.
- **3309 One-Time Transfer Out – Outside Unit ***(for use in 2 Ledger accounts only)*: used to transfer funds one-time from accounts outside of the School/College/Unit.
- **3310 Interfund Transfer Out Mandatory**: used for mandatory transfers to Accounting only.
</details>

## Related Articles

> Macro (contentbylabel)