Exhibit 13.D
Banner Account Code Title Description
Salaries
Administrative Salaries All personnel other than personnel primarily employed in instruction, research or public service who primarily have executive and administrative responsibilities, and whose positions require recognized professional achievement acquired by formal training or equivalent experience. This classification includes non-academic personnel who are exempt from the provisions of the Federal Wage and Hour Law.
61110 Administrative Salaries   Regular Administrative Salaries Regular
61111 Administrative Salaries Recovery Administrative Salaries Recovery
61120 Administrative Salaries   Temporary Administrative Salaries Temporary
61140 Administrative Salaries   Grad Asst Administrative Salaries Graduate Assistant
61150 Administrative Salaries   Longevity Administrative Salaries Longevity
61151 Administrative Salaries   Bonus Administrative Salaries Bonus
61170 Administrative Cell Phone Allowance Administrative Cell Phone Allowance
Faculty and Academic Salaries All faculty members who hold academic rank, and who are directly engaged in instruction, departmental research or public service. Academic personnel may be employed either on a nine, ten, eleven or twelve-month service basis (academic year), compensated over a twelve-month period, hereinafter described as academic personnel, or on a twelve-month service basis (fiscal year), compensated over a twelve-month period, hereinafter referred to as twelve-month academic personnel.  
61210 Faculty Academic Salaries Regular Faculty and Academic Salaries Regular
61211 Faculty Academic Salary Recovery Faculty Academic Salary Recovery
61215 Faculty Academic Salaries Extra Pay Faculty and Academic Salaries Extra Pay
61220 Faculty Academic Salaries Temp Faculty Academic Salaries Temporary
61230 Faculty Academic Salaries Overload Faculty Academic Salaries Overload
61240 Faculty Academic Salaries Grad Asst Faculty Academic Salaries Graduate Assistant
61250 Faculty Academic Salaries Longevity Faculty Academic Salaries Longevity
61251 Faculty Academic Salaries Bonus Faculty Academic Salaries Bonus
61270 Faculty Cell Phone Allowance Faculty Cell Phone Allowance
Clerical Support Salaries All personnel other than executive, professional, academic, administrative, or student workers.
61310 Clerical Support Salaries Regular Clerical Support Salaries Regular
61311 Clerical Support Salary Recovery Clerical Support Salary Recovery
61320 Clerical Support Salaries Temp Clerical Support Salaries Temporary
61330 Clerical Support Salaries Overtime Clerical Support Salaries Overtime
61350 Clerical Support Salaries Longevity Clerical Support Salaries Longevity
61351 Clerical Support Salaries Bonus Clerical Support Salaries Bonus
61370 Clerical Cell Phone Allowance Clerical Cell Phone Allowance
Student Salaries and Wages All personnel whose primary purpose for being at the institution or school is to be enrolled in an academic program of the institution or school. Student workers are temporary. Graduate students who are not "graduate assistants" are included.  
61410 Student Salaries and Wages   RSWP Students Salary and Wages Regular Student Work Program
61420 Student Salaries and Wages   FWSP Students Salary and Wages Federal Work Study Program
61430 Student Salaries and Wages   Other Students employed as hourly employees and paid on Staff Payroll
Medical School Residents Included in this category are the payment for services performed by residents in the College of Medicine and Family Practice.
61510 Medical School Residents Medical School Residents
Professional Support Salaries All personnel other than personnel primarily employed in instruction, research or public service who primarily have professional responsibilities, and whose positions require recognized professional achievement acquired by formal training or equivalent experience. This classification includes non-academic personnel who are exempt from the provisions of the Federal Wage and Hour Law.  
61610 Professional Supp Salaries   Regular Professional Support Salaries Regular
61611 Professional Supp Salaries Recovery Professional Supp Salaries Recovery
61620 Professional Supp Salaries   Temp Professional Support Salaries Temporary
61640 Professional Supp Salaries   Grad Professional Support Salaries Graduate
61650 Professional Supp Salaries   Long Professional Support Salaries Longevity
61651 Professional Supp Salaries   Bonus Professional Support Salaries Bonus
61660 Professional Supp Salaries   Grant Professional Support Salaries Grant
61670 Professional Cell Phone Allowance Professional Cell Phone Allowance
Employee Benefits
62100 TCRS Retirement Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for employees.
62101 TCRS Retirement Teachers Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for teachers.
62102 TCRS Retirement Admin Staff Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for administrative employees and staff.
62200 ORP Retirement Matching contributions to the Optional Retirement Plan.
62201 401k Matching Matching contribution to employee 401k Plan
62300 FICA Matching contributions to FICA
62400 Medicare FICA Matching contributions to FICA Medicare.
62500 Group Insurance Matching group insurance premium for employees, matching insurance for residents.
62600 Unemployment Compensation Expenses of unemployment compensation.
62710 Empl Scholar PC191 at ETSU Employee at ETSU using a PC191 fee waiver
62711 Empl Scholar PC191 TBR school Employee at another TBR school using a PC191 fee waiver
62712 Empl Scholar Staff Scholarship Staff Scholarship for ETSU employees
62714 Empl Scholar Employee Audit Employee auditing a class
62715 Empl Scholar Non-Credit Employee registered for Non-Credit courses
62720 Fee Discount Spouse Depend ETSU Employee spouse/dependent fee discount
62721 Fee Discount Spouse Depend TBR Fee Discount Spouse Dependent TBR
62722 Fee Discount Spouse Depend UT Fee Discount Spouse Dependent UT
62880 Compensated Absences Compensated Absences
62910 Professional Privilege Tax Professional Privilege Tax
62920 Rec Center Usage Employee Recreation Center Usage fee
62930 OPEB Other Post Retirement Benefits
62940 On Behalf of Retirees Expenses Post Retirement Benefit
Travel Travel expenses by employees, visitors or students who are participants in institutional or professional activities. It includes meals, automobile mileage, tickets on commercial carriers, taxi fares, motel and hotel accommodations, and rental charges for vehicles used in travel.
73110 Individual Instate Travel Prof Travel instate to workshops, conventions, seminars, and similar activities.
73120 Individual Instate Travel Instit Travel instate on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Kingsport, etc.
73130 Individual Instate Travel Resident Travel instate by COM or FM Residents to workshops, conventions, seminars, and similar activities.
73210 Individual Out of State or Country Prof Travel out of state or country to workshops, conventions, seminars, and similar activities.
73211 Employee Procard Travel Travel arrangements using the University ProCard
73220 Individual Out of State or Country Instit Travel out of state on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Bristol, VA, etc.
73230 Individual Out of State or Country Residents Travel out of state by COM or FM Residents to workshops, conventions, seminars, and similar activities.
73310 Teams and Groups Instate Prof Travel instate by team or group to workshops, conventions, seminars, and similar activities.
73320 Teams and Groups Instate Instit Travel instate by team or group on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Kingsport, etc.
73410 Teams Grps Out of State Ctry Prof Travel out of state or country by team or group to workshops, conventions, seminars, and similar activities.
73420 Teams Grps Out of State Ctry Ins Travel out of state or country by team or group on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Bristol, VA, etc.
73510 Visitors Instate Professional Travel instate to workshops, conventions, seminars, and similar activities by non-employee/non-student.
73520 Visitors Instate Institutional Travel instate on behalf of the department or university by a non-employee/non-student.
73610 Visitors Out of State or Ctry Prof Travel out of state or country to workshops, conventions, seminars, and similar activities outside of Tennessee by non-employee/non-student.
73620 Visitors Out of State or Ctry Inst Travel out of state on behalf of the department or university outside of Tennessee by a non-employee/non-student.
73710 Moving Expenses Employee moving expenses
73800 Athletic Recruitment Travel Athletic Recruitment Travel - must be used for all athletic recruiting expense (coaches travel and student visits)   
73900 Other Travel Travel not describe in other account codes
Operating Expenses
Print/Dup/Film Proc Cost of printing various materials and publications, duplicating materials, and processing film.
74110 Printing of Supplies by Institution Printing of tags, envelopes, letterheads, and other forms for use in offices and instructional activities which are printed by the ETSU University Press.
74120 Printing of Supplies Outside Instit Printing of tags, envelopes, letterheads and other forms for use in offices and instructional activities which are printed outside ETSU.
74130 Duplicating and Copy by Institution Cost of having materials duplicated or copied within the institution at a transfer rate.
74140 Duplicating and Copy Outside Instit Cost of having materials duplicated or copied which are paid to parties outside the institution, including equipment rental and maintenance and duplicating supplies.
74150 Film Processing Cost of having film developed or processed including photographs, microfilm, microfiche and similar services.
74160 Printing Publications by Instit Cost of printing pamphlets, booklets, bulletins, handbills, newspapers, books and similar items by an institution-owned printing or service dept.
74170 Printing Pubs Outside Instit Cost of printing same items as included in "By ETSU" except that the printing cost is incurred outside the institution.
74190 Other Print Duplic and Film Process Other printing, duplicating, and binding not included in any of the above categories. Included would be the purchase of photographic services from both institutional and non-institutional agencies.
Communications and Shipping Costs Cost of communication services and having mail and materials transported.
74210 Instrument Charge All basic telephone costs, including basic line charges, listings, etc.
74220 Telephone Long Distance Long distance toll charges, watts lines, telegraph costs, and Tennessee Network toll charges.
74230 Postal Charges Cost of postage and related items such as box rentals.
74240 Freight and Express Charges Freight and express charges not included in cost of merchandise. Freight and shipping charges on supplies and other items generally should be charged to the same account code as the item acquired.
74250 Cable Television Cable TV charges to dormitories.
74260 Telephone Installation All telephone installation and repair charges by Office of Information Technology.
74290 Other Communication Shipping Costs Communications and shipping costs not included in the above account code classifications.
74291 Telephone Cellular Cellular telephone charges.
Maint/Repairs Services by Other Includes cost of maintenance services performed or repairs made. Repairs to motorized equipment should be charged to motor vehicle operations. All supplies, materials or equipment purchased by the institution for use in performing maintenance or repairs should be charged to another account code as appropriate.
74310 Equipment Maintenance Cost of routine repairs and maintenance of office, plant equipment, laboratory, institutional and other equipment.
74311 Equipment Maintenance Contracts Cost of contractual services for routine repairs and maintenance of office, plant equipment, laboratory, institutional and other equipment.
74320 Building Maintenance Cost of upkeep in maintenance of buildings and facilities, including linen and towel service, garbage pickup, janitorial service, fire protection and pest control.
74321 Building Maintenance Contracts Cost of contractual services for upkeep in maintenance of buildings and facilities, including linen and towel service, garbage pickup, janitorial service, fire protection and pest control.
74330 Maintenance of Grounds Cost of upkeep of grounds.
74331 Maintenance of Grounds Contracts Cost of contractual services for upkeep of grounds.
74390 Other Maintenance and Repairs Maintenance repairs and services not included in any of the above account codes.
Professional and Admin Services Expenses for professional and administrative services.
74430 Software Maintenance Cost of software maintenance services by non-institutional employees
74440 Consulting Services Professional services, fees and expenses including travel, rendered by non-institutional personnel, including architects, accountants and engineers but excluding medical, legal, and advertising services described in other account codes.
74441 Prof Adm Serv Temporary Cost of temporary professional administrative services
74450 Medical Services Cost of medical services rendered by non-institutional employees. Includes doctor, hospital, and similar costs.
74460 Legal Services Cost of legal services by non-institutional employees. 
74471 Advertising Services Personnel Cost of advertising including notices to the general public for personnel.
74472 Newspaper Display Cost of advertising with a newspaper display
74473 Newspaper Classified Cost of advertising with a newspaper classified ad
74474 Magazines Journals Cost of advertising in a magazine or journal
74475 Radio Advertising Cost of advertising on the radio
74476 TV Advertising Cost of advertising on television
74477 Yellow Pages Advertising Cost of advertising in the yellow pages
74478 Electronic Advertising Cost of advertising other electronic advertising
74479 Advertising Other Cost of advertising not covered by other account codes
74480 Dues and Subscriptions Cost of professional dues, periodicals, journals, etc. Periodicals or other subscriptions which are part of organized libraries are not included in this account code classification.
74481 Membership Dues Accreditation Costs of accreditation services.
74490 Other Professional and Admin Srvs Includes court costs, appraisal fees, honorariums, notary costs, registration fees at conventions and other meetings.
74491 Other Prof Adm Athletic Game Exp Includes cost of referees and other event staff for athletics events.
74494 Prof Adm Serv Data Proc Cost of data processing services by non-institutional employees
Supplies Includes a variety of tangible items which when applied to the use to which they are adapted, are consumed or if not consumed are of small unit value and subject to loss.
74510 Supplies Office Cost of such supplies as bond paper, envelopes, folders, ink, pencils, and other items necessary for the proper operation of an office.
74520 Supplies Instructional Cost of supplies ordinarily used for classroom or general education purposes  such as examination paper, visual aids, glass tubes, beakers, etc.
74521 Supplies Instructional Clinical Cost of supplies ordinarily used for classroom or clinical education purposes.
74530 Supplies Operational Cost of those items necessary for operations which are not covered in another category. For example: dishes, silverware, paper cups, household articles, clothing, etc.; supplies for the print shop, recreational supplies, janitorial - maintenance supplies, and agricultural supplies.
74540 Supplies Medical Cost of medical supplies used in the treatment of patients.
74550 Supplies Bookstore Cost of operational supplies purchased from the University Bookstore charged to the appropriate departmental accounts.
74551 Supplies Foodservice ARAMARK Cost of food purchased from ARAMARK from departmental accounts.
74552 Supplies Food/Refreshments Cost of food and refreshments purchased from sources other than ARAMARK
74560 Supplies DPA Cost of operational supplies charged to the appropriate departmental accounts via departmental purchase orders (DPO).
74570 Supplies PROCARD Cost of operational supplies charged to the appropriate departmental accounts via procurement card. (PROCARD)
74580 Supplies Purchase Order Cost of operational supplies charged to the appropriate departmental accounts via University Purchase Orders.
74595 Supplies PO Sensitive Cost of operational supplies which are considered sensitive items and are susceptible to theft.
74597 Supplies Library Database Access Cost of library database access
74598 Supplies Equipment Trade-in Amount allowed by a company on a piece of equipment being traded.
74599 Supplies Other Supplies not classified in other account codes
Rental and Insurance Amounts paid for the lease or rent of items and insurance premiums.
74610 Operating Leases for Building Payments for the occupancy of buildings for office space, storage, etc.
74611 Operating Leases for Land Payments for the use of land: for example, agricultural, recreational, and other purposes including easements.
74620 Operating Leases Personal Property Payments for the use of personal property: for example, automobile or van.
74630 Rentals Data Processing Equipment Payments for the use of data processing equipment.
74631 Rentals Data Processing Software Payments for the use of software.
74632 Rentals Other Equipment Payments for the use of equipment excluding data processing and duplication equipment. Also includes film rentals.
74639 Rentals Other NonEquipment Payments for the rental not described in 74630 - 74632
74650 Insurance Insurance payments or premiums including surety bonds, malpractice insurance, etc.  
74660 Capital Leases Lease payments for capital.
Awards/Indemnities Payments made to individuals as a result of awards or indemnity for claims which are not based on or related to service rendered or to be rendered.
74760 Awards to Employees Employee Scholarship and Grants in Aid; includes cost of all awards recognizing meritorious service by employees.
74790 IntraUniversity Comp Tickets Includes cost of tickets furnished other departments for individuals.
74791 Other Awards and Indemnities Awards and indemnities not included in any of the above account code classifications.
Grants and Subsidies Amounts provided to agencies, institutions or individuals in the form of a grant or subsidy which may not be identifiable with a particular cost but are made to offset all or a portion of costs which the recipient may be  expected to incur in carrying out some activity or function.
74810 Grants and Subsidies to Orgs Grants and subsidies to counties, cities, state agencies, associations, commissions, clinics, hospitals, institutions, school districts and other organizations.
74820 Grants and Subsidies to Individuals Grants or subsidies made to individual persons, including housing allowances.
74830 Training Costs for Employees Includes tuition, enrollment fees, books, training fees, etc., for employer-directed training.
74880 Other Grants and Subsidies Grants/subsidies not included in any of the above account code classifications.
74881 Game Guarantees Payments made to educational institutions for game guarantees per approved contracts.
Other Services and Expenses Any other expense which cannot appropriately be included in any other account code classification.
74910 Cash Short and Over Amount of cash over/short from reconciliation of receipts to actual deposits.
74920 Bad Debts The amount of accounts receivable written off as uncollectible or the provision for doubtful accounts charged to current operations. Costs for collecting past-due accounts.
74930 Gain or Loss on Disposal of Fixed assets Gain or loss on disposal of fixed assets
74980 Other Transfers to University Used by the Foundation to record transfer made to the University
74981 In-Kind Expense In-Kind expense related to in-kind gifts
74982 Other Services and Expenses Any other expense which cannot appropriately be included in any other account code classification.
74983 Foundation Entertainment Includes costs of entertainment, flowers, business meetings, etc., provided through accounts maintained in the ETSU Foundation.
74990 Late Payment Charges Interest - Late Payment
Utilities and Fuel Costs of utilities and fuel. Telephone and telegraph are not included.
75110 Electricity Cost of electricity utility service
75111 Electricity-MEAC Reimbursement Electricity MEAC Reimbursement
75120 Water and Sewage Cost of water and sewage utility services.
75121 Water and Sewage-MEAC Reimb Water and ewage MEAC Reimbursement
75130 Natural Gas Cost of natural gas utility services.
75131 Natural Gas MEAC Reimbursement Natural gas MEAC Reimbursement
75140 Coal Cost of coal acquired for use in utility services.
75150 Fuel Oil Cost of fuel oil acquired for use in providing utility services.
75190 Other Utilities and Fuel Cost of other utilities and fuels not included in the above.
Motor Vehicle Operation Includes expenditures for operation and maintenance of motorized equipment, including automobiles, trucks, tractors, heavy road machinery, fire fighting equipment, airplanes, boats, lawn mowers, and various other motors used for operating sawmills, generators, etc.
75210 Motor Fuel Oil Lubricants Costs of gasoline, diesel fuel, kerosene, oil and lubricants.
75220 Tires and Tubes Cost of tires and tubes for all purposes.
75230 Accessories and Parts Cost of accessories and parts not included in cost of repairs.
75240 Repairs by Noninstitutional Agency Costs of parts installed and labor charged by non-institutional agency.
75290 Other Motor Vehicle Operation Includes cost of titles, license plates, etc.
Allocated Charges
75310 Prof and Admin Srvs by Instit Dept Professional and Administrative Services by Institutional Dept.
75311 Prof and Admin Support Professional and Administrative Support
75312 Prof and Admin Support COM FP Professional and Administrative Support COM FP
75313 Prof and Admin Support Univ School Professional and Administrative Support University School
75314 Prof and Admin Support Pharmacy Professional and Administrative Support Pharmacy
75315 Physical Plant Work Orders Physical Plant Work Orders
75316 Prof Adm Support Auxiliaries Professional Administrative Support Auxiliaries
75320 Data Processing Allocations Data Processing Allocations
75330 Renewal and Replacement Charges Non-mandatory transfers to funds for Renewals and Replacements.
75340 Prorata Allocations Prorata Allocations
75350 Other Allocations Other Allocations
Stores for Resale
76100 Stores for Resale Reissue or Manuf Stores For Resale, Reissue or Manufacturing
Departmental Revenues
75410 Departmental Revenues
75420 Income from Services Cash sales and charges.
75430 Commissions and Rebate Commissions and rebates
75440 Student Activity Revenue Admissions, fees, advertising sales, etc.
Capital Expenditures
78110 Office Equipment Cost of all articles of furniture and equipment necessary to an office. This includes the cost of typewriters, adding machines, desks, tables, chairs, filing cases, copying equipment, and all other office equipment.
78120 Operational Equip Includes the cost of equipment necessary for the operation of a department which is not covered elsewhere. For example, data processing equipment, printing presses, dressers, stoves, motor vehicles, and other furniture and equipment.
78130 Instructional Equip This item includes all equipment used in the educational plant such as desks, chairs, tables; gymnasium apparatus and other equipment used in schools, parks, playgrounds, or other recreational centers; laboratory specimens and collections purchased for educational and research purposes; and similar items.
78190 Other Equipment This code is to be used for the cost of all equipment not otherwise classified.
78198 Equipment Gift In Kind Equipment in kind expense related to in kind gift
78210 Purchase of Land Land acquired by purchase.
78220 Site Development and Improvement This account code should include all costs for landscaping, grading, clearing, and demolition of old buildings not specifically performed for other improvements.
78290 Other Land Costs Other land costs
78291 Capital Gift in Kind   Land in kind expense related to in kind gift
78310 Purchase of Buildings Cost of buildings for occupancy purposes.
78320 Construction of Buildings Includes cost of new construction, additions, and renovations.
78390 Other Building Costs Building costs not included in other account codes.
78391 Capital Gift In Kind Bldgs Buildings in kind expense related to in kind gift
78410 Parking Lots Streets Walks etc Cost of installing and paving parking lots, streets, sidewalks and similar paved areas.
78420 Utility System Maint Operation Cost of constructing and installing underground utility distribution system and other non-building permanent improvements for the operation of Maintenance and Physical Plant.  Included are telephone distribution lines owned by the institution, central utility monitoring systems, central clock, etc.
78490 Other Improvements Capitalized other improvements not included in the above account code classification.
78491 Capital Gift In Kind Improvements Capital improvements in kind expense related to in kind gift
78510 Books Books purchased for addition to the library.
78511 Books Standing Order Books Standing Order
78520 Periodicals Includes subscriptions to magazines and collections.
78530 Binding Cost of rebinding books or having magazines placed in permanent binders.
78540 Films Film strips and similar materials.
78550 Microforms Microfilm, microfiche, and similar materials.
78580 Other Library Other library holdings not included in the above account code classifications.
78581 Computerware Standing Order
78582 Video Media
78583 Capital Gift In Kind Library Library in kind expense related to in kind gift
78610 Capitalized Software Capitalized Software
Scholarships and Fellowships Amounts transferred to other funds and treated as an expense or transfer item and amounts paid from operating funds for interest.
79710 Scholarships APS Scholarships-Work Scholarship Program
79711 Scholarships Staff Enrollment or registration fees paid or remitted on behalf of an employee under an employees scholarship program.
79712 Scholarships Scholarships
79713 Performance Out of State Waivers Performance out of State Waivers
79715 Employee Educational Reimbursement Reimbursement to employees submitting Tuition and Maintenance Fee Reimbursement Form for P-130.
79720 Fellowships Fellowships
79730 Athletic Scholarships Costs of student athletes who are engaged in intercollegiate athletics. Included are fees and other student charges, meals, lodging, books, laundry, allowances, etc.
79731 Athletic Scholarships Contra Athletic Scholarships contra account
79732 Athletic Scholarships Summer Cost of summer athletic scholarships
79740 Sponsored Projects Fee Remissions Enrollment or registration fees paid or remitted under sponsored grants and contracts.
79745 Grad Assistant Fee Remissions Fee remission for graduate assistants
79750 Statutory Fee Remission Fee remissions for senior citizens, handicapped, or others under provisions of State law. Does not apply to employees.
Depreciation Expense
7A100 Equipment Depreciation
7A110 Equipment Depreciation Prior Yrs
7A200 Buildings Depreciation
7A300 Improve and Infrastructure Deprec
7A400 Library Holdings Depreciation
7A500 Software Amortization
Grant Related Expense Items
79800 Indirect Cost Expense Account code used in Current Restricted Fund and Loan Fund to designate indirect cost charges.
Other Nonoperating Expense Items
79880 Interest on Capital Asset Debt
79900 Bond Issuance Cost
79920 Other Costs Trustee Fees
Loan Fund Deductions
79940 Principal Returned to Federal Govt
79941 Principal Returned to State
79942 NDSL Tea P and I 10 15B
79944 P&I Canc-Teach-Subject
79945 P&I Canc-Teach-Other
79950 P&I Canc-Death/Disability
79951 Total Headstart P and I 15
79952 Volunteer Serv P and I15
79954 P and I Canc-Law Enforce
79960 Total Loan Cancel-Bankrupt
79961 P and I Nurse Med Tech
79965 P and I Child Fam Early Int
79970 Total Loan Canc Mil 12 5b
79971 Total Loan Canc Mil 12 5a
79972 Total P and I Write Offs
79973 Total P and I Assigned
79975 Total Admin Other Costs
79978 Total Bad Debt Exp
79980 Total Collection Expense
79983 Total Other Fund Deductions
79985 Total Litigation Exp
Transfers Amounts transferred to other funds and treated as an expense or transfer item and amounts paid from operating funds for interest.
81110 Retirement of Indebtedness
81150 Transfer from Other Funds to ROI
81200 Renewal and Replacement   
81300 Loan Fund Matching
82100 Transfers to Unexpended Plant
82200 Transfers to Renew and Replace
82300 Transfers to Other Funds
82310 Transfer to Unrestricted
82315 Transfer to Restricted
82320 Transfer to Loan Fund
82325 Transfers to Endowment
82330 Transfers to Retire of Indebtness
82380 Transfer to Reserves
82400 Transfers from Unexpended Plant
82500 Transfers from Renew and Replace
82600 Transfers from Other Funds
82601 Transfers from Debt Retirement
82605 Transfers from Unrestricted E and G
82610 Transfers from Restricted
82625 Transfers from Endowment
82680 Transfer from Reserves