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.