Chart of Account Code Designations

Select a code to be used for the default financial statements formats or grouping of the dashboards. These codes are based on the segment type chosen and the Function assigned (GL[N/A Function], Program Function, or Restriction Function) when the organization was created by the Administrator.

N/A Function

If a segment was set up with a function of N/A and it is the general ledger segment, it can be assigned any of the designations below. If it is any other segment, a designation code cannot be selected.

Code

Description

N/A

Not Assigned

CCE

Cash and Equivalents

STI

Short-term Investments

ARO

Accounts Receivable

IRO

Interest Receivable

CRO

Contributions Receivable

LBE

Land, Building & Equipment

ADP

Accumulated Depreciation

INV

Inventories

PPE

Prepaid Expenses

OCA

Other Current Assets

LTI

Long-term investments

LTA

Other Long-term Assets

APO

Accounts Payable

DFR

Deferred Revenue

STL

Other Short-term Liabilities

NTP

Notes Payable

LTD

Long-term Debt

LTL

Other Long -term Liabilities

NAE

Net assets

GRR

Grant Revenue

CTR

Contributions

PGR

Program Revenue

SLS

Sales

CGS

Cost of Goods Sold

INI

Investment income

INR

Interest income

GLI

Realized Gain/Loss on Investments

GLA

Gain/Loss on sale of assets

OTH

Other Income

UGL

Unrealized Gain/Losses

SAL

Salaries

FRG

Fringe

PRT

Payroll Taxes

PGS

Programs

PRF

Professional Fees

INX

Interest Expenses

SUP

Supplies

TEL

Telephone

POS

Postage and Shipping

OCC

Occupancy

MNT

Maintenance & Repairs

EQR

Equipment Rental

MTG

Conferences, Conventions, & Meetings

DUE

Dues & Subscriptions

PUB

Printing & Publications

MSC

Miscellaneous

DPR

Depreciation

Program Function

If a segment was set up with a function of PGM (program), it can be assigned a designation of Program Expenses, Fundraising Expenses, or Management & General Expenses.

Defaults for the Form 990 line numbers will be given based on the program designation and what IRS Tax Form Preference was selected by the Administrator. By mapping the PGM segment code to the appropriate Designation and 990 Line Number using either the Chart of Accounts or Assign Report Groups forms, results in a worksheet that automatically categorizes your Program Expense, Management and General, and Fundraising columns of the IRS Form 990.

Program Code

Description

Form 990

990 Line #

N/A

Not Assigned

 

PGE

Program Expenses - expenses the organization incurred while performing its tax-exempt activities.

Pt IX: Col B

MGE

Management and General Expenses - expenses related to the organization's day-to-day operation, such as personnel, accounting, legal, general-insurance, and office-management costs.

Pt IX: Col C

FRE

Fundraising Expenses - costs of soliciting contributions

Pt IX: Col D

Restriction Function

If a segment was set up with a function of RES (restriction), it can be assigned a designation of Unrestricted, Temporarily Restricted, or Permanently Restricted net assets.

Defaults for the Form 990 line numbers will be given based on restriction designation and what IRS Tax Form Preference was selected by the Administrator (Organization>Organization Information). By mapping the RES segment code to the appropriate Designation and 990 Line Numbers using either the Chart of Accounts or Assign Report Groups forms, will result in a worksheet that automatically categorizes your Unrestricted, Temporarily Restricted, and Permanently Restricted net assets of the IRS Form 990. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29. This designation also determines how your ASC 958 (FAS 117 superseded) financial statements are presented.

Restriction Code

Description

Form 990

990 Line #

N/A

Not Assigned

 

URS

Unrestricted (ASC 958 applicable)*

27 Pt X

TRS

Temporarily Restricted (ASC 958 applicable)*

28 Pt X

PRS

Permanently Restricted (ASC 958 applicable)*

29 Pt X

*Unrestricted Net Assets (FAS 117 superseded) Net Assets without Donor Restrictions (ASC 958)

* Temporarily Restricted Net Assets (FAS 117 superseded) Not Applicable (ASC 958)

* Permanently Restricted Net Assets (FAS 117 superseded) Net Assets with Donor Restrictions (ASC 958)

Fund Function

If a segment was set up with a function of FND (fund), it can be assigned a designation N/A or any custom code.