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| Field Name | Field Attributes and Procedures | Data Format |
| Record Type | Enter A if the record refers to the assets of a fund. Enter L if the record details the liabilities of a fund. | Alphabetic
1 character Column 1 |
| Fund | Enter a code from Assets and Liabilities Fund Codes for the fund described in the record. | Alphabetic
2 characters Columns 2-3 |
Education and General Unrestricted (UE): Funds used for Instruction and Departmental Research, Public Service, Academic Support, Student Services, Institutional Support, Plant Operation and Maintenance, Scholarships and Fellowships, and Separately Budgeted Research. Assets of Education and General Unrestricted funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Inventories, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Unrestricted Education and General funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Unrestricted Auxiliary (UA): Funds used to furnish goods or services to students, faculty or staff for which users are charged a fee directly related to, although not necessarily equal to, the costs of the goods or services. Auxiliary funds are managed essentially as self-supporting operations. For Board of Regents' purposes, report intercollegiate athletics and any I&G activity (Instruction and Department Research, Academic Support, Institutional Support, Student Services, and Plant Operation and Maintenance) that receives support from the general fee as an auxiliary. Assets of Unrestricted Auxiliary funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Inventories, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Unrestricted Auxiliary funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Unrestricted Hospital (UH): Funds used to support a university sponsored hospital. Assets of Unrestricted Hospital funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Inventories, Prepaid Expenses and Deferred Charges, and Other Assets. Note that only Ohio State University has such a facility. Liabilities of Unrestricted Hospital funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Restricted Current (RC): Current funds that have a limitation placed on their use by an outside grantor. Restricted funds can only be expensed for specific operating purposes as designated by the donor, grantor, or other outside entity. Assets of Restricted Current funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Restricted Current funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Loan Funds (LF): Funds consisting of resources that have been loaned or are available for loans to students, faculty, and staff. Assets of Loan Funds include Cash and Cash Equivalents, Notes Receivable, Investments, and Other Assets. Liabilities of Loan funds include Deposits, Due to Other Funds, and Other Liabilities.
Endowments and Similar Funds (EF): Funds whose principal is intended to be invested to provide future earnings for institutional use. Assets of Endowments and Similar funds include Cash and Cash Equivalents, Investments, and Other Assets. Liabilities of Endowments and Similar funds include Accounts Payable, Notes Payable, Bonds Payable, Due to Other Funds, and Other Liabilities.
Annuity and Life Income (AL): Funds made available to the institution upon condition that the institution make payments to one or more beneficiaries, usually the donor. Assets of Annuity and Life Income funds include Cash and Cash Equivalents, Investments, and Other Assets. Liabilities of Annuity and Life Income funds include Deposits, Due to Other Funds, and Other Liabilities.
Unexpended Plant (UP): Funds that are available for new construction and acquisitions of physical property but were not expended as of the reporting date. Assets of Unexpended Plant funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Due from Other Funds, Construction in Progress, and Other Assets. Liabilities of Unexpended Plant funds include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, Due to Other Funds, Accrued Liabilities, and Other Liabilities.Renewals and Replacements (RR): Funds set aside for the renewal and replacement of physical properties. Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, and Other Assets. Liabilities of plant funds for Renewals and Replacements include Accounts Payable, Other Plant Indebtedness, Due to Other Funds, and Other Liabilities.
Plant Funds for Debt Retirement (PR): Funds that are set aside to pay off the debt, both principal and interest, on institutional properties. Assets of Plant Funds for Debt Retirement include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, and Other Assets. Liabilities of Plant Funds for Debt Retirement include Accounts Payable, Notes Payable, Bonds Payable, Deposits, Other Plant Indebtedness, Accrued Liabilities, and Other Liabilities.
Investment in Plant (IP): Funds invested in physical properties and the outstanding debt on physical plant. Assets of the Investment in Plant funds include Land, Improvements Other than Buildings, Buildings, Moveable Equipment and Library Books, Construction in Progress, and Other Assets. Liabilities of Investment in Plant funds include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, Accrued Liabilities and Other Liabilities.Trust and Agency (TA): Funds for which the agency acts as the fiscal agent but does not own. The institution usually provides accounting for the funds. Assets of Trust and Agency funds include Cash and Cash Equivalents, Investments, Accounts Receivable, and Other Assets. Liabilities of Trust and Agency funds include Accounts Payable, Deposits, Due to Other Funds, and Other Liabilities.
| Field Name | Field Attributes and Procedures | Data Format |
| Cash and Cash Equivalents | Enter the amount of cash, bank deposits, short-term assets, compensating balances, etc. held by the fund. | Numeric
10 characters Columns 4-13 |
| Investments | Enter the amount of investments made from the fund. Investments include marketable securities, real estate, patents, copyrights, royalties, and participations. Investments are to be reported at market value. | Numeric
10 characters Columns 14-23 |
| Accounts Receivable | Enter the amount of accounts receivable due to the fund through normal business operations. | Numeric
10 characters Columns 24-33 |
| Notes Receivable | Enter the amount of any notes receivable due to the fund at the end of the fiscal year. | Numeric
10 characters Columns 34-43 |
| Due from Other Funds | Enter the amount due to the fund from other funds through mandatory and non-mandatory transfers. | Numeric
10 characters Columns 44-53 |
| Prepaid Expenses
and Deferred Charges |
Enter the amount of prepaid expenses expended by the fund or charges deferred by the fund. | Numeric
10 characters Columns 54-63 |
| Inventories | Enter the amount of inventories owned by the fund. | Numeric
10 characters Columns 64-73 |
| Land | Enter the fund's holdings in land investments. | Numeric
10 characters Columns 74-83 |
| Improvements other
than Buildings |
Enter the fund's improvements made to facilities other than buildings. | Numeric
10 characters Columns 84-93 |
| Buildings | Enter the fund's building assets. | Numeric
11 characters Columns 94-104 |
| Moveable Equipment
and Library Books |
Enter the amount of the fund's equipment inventory and the fund's holdings in library materials. | Numeric
10 characters Columns 105-114 |
| Construction in Progress | Enter the value of construction projects currently undertaken. | Numeric
10 characters Columns 115-124 |
| Other Assets | Enter the amount in assets other than those listed above. | Numeric
10 characters Columns 125-134 |
| Total Fund Assets | Enter the total assets for the fund. The total should be equal to the sum of all the assets described for the fund. | Numeric
12 characters Columns 135-146 |
Numeric data must be formatted as specified in the Data Formatting Conventions document. If the fund does not have assets described in the record, fill the entire field with zeros. In reporting a negative value, the negative symbol (-) must appear in the first space and spaces must be zero-filled between the negative symbol and the first digit.
All amounts must be reported in whole dollars.
Investments: Investments are defined as properties or possessions (stocks, bonds, securities, etc.) acquired for future financial benefit. Investments are to be reported at market value.
Accounts Receivable: This category includes all amounts owed the institution for completed sales of goods and services. Accounts receivable should be the face value of the accounts receivable less an allowance for uncollectible accounts. Include interest receivable as part of Accounts Receivable.
Notes Receivable: Notes Receivable is the amount due from the issuance of notes. Notes are defined as unconditional promissory notes specifying an amount to be paid either on demand or by a certain date. Short term loans made to students are classified as notes receivable.
Due from Other Funds: Due from Other Funds includes those amounts that are due to the fund arising either from a mandatory or through a non-mandatory transfer of funds.
Prepaid Expenses and Deferred Charges: Prepaid expenses are defined as those expenses that have been paid for out of the fund's budget but are due in subsequent fiscal years. Deferred charges include expenditures that are related to projects, programs, activities, or revenues of future fiscal periods.
Inventories: Inventories include merchandise for sale, including supplies and stocks in stores. Examples of the latter are office supplies, fuel, building supplies, and goods not charged as an expense but carried in stock in general storerooms for future requisition or sale. Inventories are not charged as an expense until used. Merchandise for sale includes such items as inventories of student stores, university presses, and food services.
Land: This total should be reported only in the Investment in Plant fund group and should be equal to the total amount expensed for land. Note that land should be reported at the acquisition cost or at the fair market value at the time of donation.
Improvements other than Buildings: This total should be reported only in the Investment in Plant fund group and should include all current holdings in land and other improvements (parking lots, sidewalks, lighting, etc.) to the physical plant of the institution. Note that the total should reflect those amounts expensed for improvements, not for the land itself.
Buildings: This total should be reported only in the Investment in Plant fund group and should be equal to the investments made in buildings.
Moveable Equipment and Library Books: This total should be reported only in the Investment in Plant fund group and should be equal to the book value of the equipment and library books. Equipment in this case refers to moveable equipment. Library books should be included at their total book value. Also include furniture holdings in this total.
Construction in Progress: This total should be reported only in the Investment in Plant fund group and should include the capitalized costs transferred from the Unexpended Plant Funds fund group and the Funds for Renewals and Replacements fund group at the reporting date.
Other Assets: Other Assets includes assets of the fund not otherwise described above.
Total Fund Assets: This total should be equal to the sum of all assets described for the fund. Note that for Trust and Agency funds Total Assets must equal Total Liabilities.
| Field Name | Field Attributes and Procedures | Data Format |
| Accounts Payable | Enter the amount due from the fund to entities outside of the institution, which occur from the normal course of business. | Numeric
10 characters Columns 4-13 |
| Notes Payable | Enter the amount due to others through the issuance of notes. | Numeric
10 characters Columns 14-23 |
| Bonds Payable | Enter the amount due to others because of obligations incurred due to the sale of bonds. | Numeric
10 characters Columns 24-33 |
| Other Plant Indebtedness | Enter the amount of debt carried in the plant funds. | Numeric
10 characters Columns 34-43 |
| Accrued Liabilities | Enter the total for accrued liabilities. | Numeric
10 characters Columns 44-53 |
| Deposits | Enter the total for deposits made to the fund which may be withdrawn by the contributor or held by the institution in an agency fund for an outside entity. | Numeric
10 characters Columns 54-63 |
| Deferred Revenues | Enter the total for deferred revenues. | Numeric
10 characters Columns 64-73 |
| Due to Other Funds | Enter the total due from the fund to other funds. | Numeric
10 characters Columns 74-83 |
| Other Liabilities | Enter the total for liabilities not described above. | Numeric
10 characters Columns 84-93 |
| Total Liabilities | Enter the total liabilities for the fund. The total should be equal to the sum of all the liabilities described for the fund. | Numeric
12 characters Columns 94-105 |
Numeric data must be formatted as specified in the Data Formatting Conventions document. If the fund does not have liabilities described in the record, fill the entire field with zeros.
All amounts must be reported in whole dollars.
Notes Payable: This total is equal to the total owed by the institution as a result of the issuance of notes.
Bonds Payable: Includes the total owed by the institution to settle debts arising through the retirement of bond issuances.
Other Plant Indebtedness: Includes the total debt carried by the institution in its plant funds, except for bonds payable and notes payable.
Accrued Liabilities: Accrued liabilities include such items as interest, wages, salaries, and taxes due but not paid at the capture date.
Deposits: Includes receipts for various purposes that an institution may be required to repay in whole or in part. Examples are deposits for breakage, room-rental contracts, keys, library books, and reservations for admission to the institution or to the residence halls. Also include amounts held in trust by the institution that are due to outside entities.
Deferred Revenues: Deferred revenues are defined as unrestricted current funds revenues that are applicable to a future period when they become earned. Examples include tuition, fees, and room rentals paid in advance of the fiscal period to which they apply.
Due to Other Funds: Enter the total amount due from the fund to other funds from either mandatory transfers or non-mandatory transfers.
Other Liabilities: This total should include liabilities incurred by the institution that are not otherwise captured above.
Total Liabilities: This total should be equal to the sum of all liabilities described for the fund. Note that for Trust and Agency funds Total Assets must equal Total Liabilities.
http://regents.ohio.gov/hei/datasubdoc/financial/archive/alfile12181998.html
Last updated December 18, 1998