Account Code Title Abbreviations

Account	Account Code Description	Type	Type of Line Item
CA	Cash and Cash Equivalents	1A	Asset
LA	Legislative Appropriations	1D	Asset
AR	Accounts Receivable	1F	Asset
DO	Due From Other State Agencies	1H	Asset
ME	Merchandise Inventories	1J	Asset
CI	Consumable Inventories	1K	Asset
PE	Prepaid Expenses	1L	Asset
DC	Deferred Charges	1M	Asset
LN	Loans and Notes Receivable Net	1N	Asset
OA	Other Current Assets	1P	Asset
IT	Investments	1Q	Asset
NR	Noncurrent Receivables	1R	Asset
NA	Nondepreciable Capital Assets	1W	Asset
DA	Depreciable Capital Assets	1X	Asset
OT	Other Noncurrent Assets	1Y	Asset
AP	Accounts Payable	2A	Liability
PP	Payroll Payable	2C	Liability
DS	Due to Other State Agencies	2E	Liability
DR	Deferred Revenues	2J	Liability
NL	Notes and Loans Payable	2K	Liability
BP	Revenue Bonds Payable	2L	Liability
EC	Employees Compensable Leave	2P	Liability
LP	Liabilities Payable from Restricted Assets	2Q	Liability
FH	Funds Held for Others	2S	Liability
OL	Other Current Liabilities	2U	Liability
IP	Interfund Payable Noncurrent	2V	Liability
NP	Noncurrent Payables	2W	Liability
CN	Control Accounts	3A	Control Account
FN	Fund Balance	4A	Fund Balance
IC	Invested in Capital Assets	4C	Fund Balance
RC	Restricted Exp Cap Projects	4E	Fund Balance
RH	Restricted Expendable HEAF	4G	Fund Balance
RN	Restricted Nonexpend Endowments	4J	Fund Balance
RD	Restricted Expend Debt Service	4P	Fund Balance
RO	Restricted Expendable Other	4Q	Fund Balance
UA	Unrestricted Net Assets	4S	Fund Balance
TF	Tuition and Fees Net	5A	Revenue
TF	Set Asides Contra Revenue	5B	Revenue
TF	Scholarchip Allowance	5C	Revenue
SA	Sales and Services Auxiliary	5D	Revenue
SO	Sales and Services Other	5E	Revenue
IV	Investment Income	5G	Revenue
GC	Grants and Contracts	5J	Revenue
PG	Private Gifts	5L	Revenue
OR	Other Revenue	5N	Revenue
LR	Legislative Revenue	5P	Revenue
SW	Salaries and Wages	6A	Expense
FB	Payroll Related Costs	6B	Expense
PF	Professional Fees and Services	7A	Expense
TV	Travel	7B	Expense
MS	Materials and Supplies	7C	Expense
CU	Communications and Utilities	7D	Expense
CS	Cost of Goods Sold	7E	Expense
RM	Repairs and Maintenance	7F	Expense
RL	Rentals and Leases	7G	Expense
PR	Printing and Reproduction	7H	Expense
CO	Capital Outlay	7J	Expense
IN	Interest	7K	Expense
PL	Principal Debt Service	7L	Expense
CJ	Claims and Judgements	7M	Expense
OE	Other Expenses	7N	Expense
SC	Scholarships	7P	Expense
PT	Pass Through Expense No IDC	7S	Expense
PI	Pass Through Expense IDC	7T	Expense
DE	Depreciation and Amortization	7X	Expense
TT	Transfers Between TTU Funds	8A	Transfer
TH	Transfers To and From HSC	8B	Transfer
TS	Transfers To and From TTUSA	8C	Transfer
TA	Transfers To and From ASU	8D	Transfer
TL	Legislative Transfers To TTUSA	8E	Transfer
TO	Transfer To Other State Agency	8F	Transfer
TO	Transfer From Other State Agency	8G	Transfer
FA	Fund Additions	9A	Fund Additions
FD	Other Fund Deductions	9B	Fund Deductions