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STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

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Expenditure Accounts (50000)

 

Expenditure Accounts (Revised to August 1, 2014)

Personal Services and Employee Benefits (50050)

Salaries and Wages (50100)

50110 Salaries & Wages-Full Time

All compensation, except for Overtime, Longevity and Shift Differential Pay, paid to members and employees of the General Assembly, officers and employees of the Executive and Judicial branches of State Government, for services in "permanent full time positions" includes all classified and unclassified positions.

50120 Salaries & Wages-Temporary

All compensation except overtime paid to employees occupying temporary positions or performing work of a seasonal or temporary nature. A temporary or provisional employee occupying a permanent position should be included under 50110. Includes "Summer Help". Overtime should be coded to 50170.

50130 Salaries & Wages-Contractual

All compensation for services based on a written contract, where an employer/employee relationship exists.

50140 Salaries & Wages-Student Labor

All compensation paid to students employed by the institution in which they are enrolled and regularly attending classes. Salaries and wages earned at other state facilities or when the individuals are not regularly attending classes (summer session), must not be coded in this category.

50150 Salaries & Wages-Part Time

All compensation paid to employees for permanent part time or intermittent positions. These positions include all classified or unclassified employees whose average work week is at least 20 hours and less than 35 or 40 (dependent upon Collective Bargaining Agreement) hours.

50160 Longevity Payments

Twice yearly payments to employees with more than ten years of service.

50170 Overtime

Salaries and wages for all overtime, whether it is computed at straight time, time and one-half, or double time basis.

50180 Shift Differential Payments

Premium compensation paid to qualifying employees meeting certain criteria. Shift Differential Pay can be for those employees whose regularly assigned shift's beginning time falls within certain established hours, are assigned hazardous duty, or work on a holiday under the terms of the Collective Bargaining Agreements.

50190 Accumulated Leave

Payments for Accrued Sick and Vacation Leave at Death, Retirement or Termination.

50200 Graduate Assistants

To be used by the University of Connecticut and the Connecticut State University System for payroll payments to graduate assistants.

50210 Meal Allowance

Meal allowance paid to State Troopers (and others) on a payroll. NOTE: This does not refer to meal allowances or reimbursement while on travel status nor meal allowance for over-time or emergency duties or authorized by the State Travel Regulations.

50220 Cooperative Ed (Co-Op) Students

Used by the Connecticut State University System for salary or wage payments to students employed in the Cooperative Ed program.

50230 Unrecovered Deductions

CSE Credit Union, Garnishments, and Savings Bonds are unrecovered when an employee' check is canceled. It is up to the agency to recover this money from the employee and deposit it to this expenditure account.

50235 Salary & Workers Comp. Recoveries

Direct deposit of agency recoveries of employee payroll overpayments and Workers' Compensation reimbursements.

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Employee Benefits (50400)

50410 Group Life Insurance

Employer's share of Group Life Insurance premiums.

50420 Medical Insurance

Employer's share of Medical Insurance premiums.

50421 Medicare Part B & D Reimbursement

50425 ARRA Cobra

Comptroller Use Only.

50430 Unemployment Compensation

Employer's share of Unemployment Compensation benefits.

50441 FICA

Employer's share of FICA payments.

50442 Medicare Taxes

Employer's share of FICA/Medicare payments.

50460 Worker Compensation Awards

Worker's Compensation benefit payments.

50471 SERS

Employer's share of contributions to the State Employee's Retirement System.

50472 ARP

Employer's share of contributions to the Higher Education Alternative Retirement System.

50473 Teachers Retirement System

Employer's share of contributions to the Teacher's Retirement System.

50474 Judges & Compensation Commissioners

Employer's share of contributions to the Judge's and Compensation Commissioner's Retirement System.

50475 Other Statutory

Employer's share of contributions to the State's Attorney, Public Defender's, and Statutory Retirement Systems.

50500 Employee Death Benefits-Dependents

Payments under Section 5-144 of the General Statutes to dependents of State Employees who died in the course of their employment.

50510 Buy Back Option

This is to be used only by the University of Connecticut. It represents the 1% contributed by the State as retirement contribution for members of the American Association of University Professors who are also members of the State Employees Retirement System.

50511 Fringe Benefits-Interim

Temporary expenditure account used to record fringe benefit expenditures during the period July 1, 2003 and October 31, 2003. Should only be used to make adjustments to expenditures recorded during that period.

50515 Pension Payments to Retirees

Pension benefits paid to retired State employees.

50600 Payroll Suspense

Default expenditure account used when Payroll Module does not map Earnings Codes to an appropriate Expenditure Account. This is a temporary account and not be used to record expenditures. All expenditures incorrectly charged to this account should be moved to an appropriate expenditure account.

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Employee Expenses, Allowances, and Fees (50700)

50710 Employee Allowances & Reportable Payments

Employee business expense reimbursements and allowances paid on payroll that are considered wages and subject to withholding and employment taxes. See Comptroller's Memoranda 91-48, 91-48a, and 91-48b to determine reportability.

50711 Distribution Pool Participants

50713 Pool Share Transactions

50720 Employee Non-Reportable Payments

Employee business expense reimbursements and allowances paid on payroll, not considered wages and not subject to withholding and employment taxes. See Comptroller's Memoranda 91-48, 91-48a, and 91-48b to determine reportability.

50730 Fees Paid To Employees

Payments to employees which may or may not be in addition to a regular salary. Examples: typing transcripts and sheriff's attendance at court.

50731 CT TRANSCRIPTS-SENTENCING

CGS 54-215a(a) sentencing transcripts provided to the Parole Board

50740 Interest Penalty-Payroll Awards

Interest payments to employees for salary increases not paid timely.

50750 Education & Training For Employees

Payments for the education and training of employees paid directly to the providers of the service. Do not include reportable or non-reportable tuition reimbursement to employees.

50760 Tuition Reimbursement

Non-reportable tuition reimbursement payments made through the Tuition Reimbursement Programs established in various collective bargaining agreements.

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Employee Travel (50770)

50780 In-State Travel

Transportation by air, car or rail, and subsistence, hotel expenses, parking of vehicles, while on authorized travel in-state. Includes registration fees.

50790 Out-Of-State Travel

Transportation by air, car or rail, and subsistence, hotel expenses, parking of vehicles, while on authorized travel out-of-state. Includes registration fees.

50800 Mileage Reimbursement

Reimbursement of mileage for usage of personal vehicle for business travel.

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Purchased and Contracted Services (51000)

Professional, Scientific, & Technical Services (51010)

51111 Attorney Fees

Fees paid to attorneys on contract ( IRS reportability requirements).

51112 Arbitration/Mediation Services

Payments for arbitration and/or mediation services on contract.

51113 Gross Proceeds
51114 Miscellaneous Litigation Costs
51115 Other Payments-Legal Services
51117 Court Appointed Attorneys
51118 Contract Attorneys
51119 Attorney Contracts > 30 Hours
51120 Juvenile Standby Attorneys
51121 Magistrates
51122 Fact Finder
51123 Attorney Referees
51124 Office Victim Services Commissioner
51131 Medical Program Support Services
51132 Non- Medical Program Support Services
51133 Organizational Development
51134 Client Outreach and Referral
51151 Compensatory Damages-Physical Injury
51152 Compensatory Damages-Non-Physical Injury
51153 Emotion Distress-Excess/Medical Care
51154 Emotional Distress-Medical Care
51155 Other Settlements - Reportable
51156 Other Settlements-Non-Reportable
51157 Punitive Damages
51158 Workers Compensation Awards-Back Wages

Settlement via lump sum payments for lost wages as a result of a covered Workers' Compensation injury.

51159 Workers Compensation Awards-Other

Settlement via lump sum payments for expenses incurred as a result of a covered Workers' Compensation injury. Payment could include expenses for medicines, medical services, or permanent injury damages.

51180 Accounting/Auditing Services
51190 Appraisal Services
Real and personal property appraisal services

51200 Employee Assistance Program Services

Payments to contractors/vendors for services provided to State employees under the Employee Assistance Program.

51210 Engineer/Architect Services
51220 Hazardous Waste Disposal Services

Payments for the disposal of hazardous waste materials both from State-owned or leased facilities or private property.

51230 Management Consultant Services

Payments to persons, firms, or corporations, where none of the characteristics of an employer-employee relationship are present, hired to provide management consultation advice or services under a contract that defines the services or end products to be delivered.

51231 Environmental Consulting Services
51245 Medical Services-Non-Profits

All payments for medical services provided by not-for-profit corporations.

51250 Medical Services-For-Profits

All payments for medical services of professional firms, individuals, or corporations, where none of the characteristics of an employer-employee relationship is present. Professionals include dentists, medical examiners, physicians, or other medical or health care providers.

51270 Veterinary Services
51280 Insurance Consultant Services
51290 Educational Services

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Other Services (51500)

51510 Advertising and Marketing
51511 Marketing
51520 Animal Care

Services purchased on contracted for the care of animals. Includes kenneling, washing, etc.

51530 Auction Services
51540 Board Member Fees
51550 Burial Services
51560 Capias - A writ authorizing an officer to arrest the person specified therein
51570 Catering Services
51580 Collection Agency Services
51590 Conference/Seminars/Workshop-Hosting
51600 Conservator Services
51610 Credit Card Processing Services
51620 Fees And Permits
51630 Firefighting
51640 Freight & Cartage

Transportation of commodities where the particular commodity to which the charge is applicable cannot be identified. Charges which can be identified with a particular commodity should be added to the cost of the commodity. Contract trucking and armored car service are included here.

51650 Graphic Design
51661 General Honoraria
51662 Athletes And Entertainers
51671 Automated Legal Research
51672 Court Reporting Services
51673 Newsclip Service
51674 Online Information Services
51675 Subscriptions

Periodical and magazine subscriptions related to the agency's functions.

51691 Insurance-Automobile

Premiums paid for automobile insurance coverage.

51692 Insurance-Fidelity

Premiums paid for fidelity insurance coverage.

51693 Insurance-Fire

Premiums paid for fire insurance coverage.

51694 Insurance-Miscellaneous Casualty

Premiums paid for miscellaneous casualty insurance coverage

51695 Insurance-Professional Liability

Premiums paid for professional liability insurance coverage. Includes malpractice insurance.

51710 Investigation Services
51720 Jury Duty
51730 Laundry Services
51740 Leasing Of Personal Property

Renting or leasing of all personal property not coded under 52511, 52512, 53011, 53031, or 53051. Payments under capital leases, however, should be coded to equipment.

51750 Licenses

All licenses, including motor vehicle operators, etc. (Does not include license forms purchased for issue.)

51761 Delivery Services
51762 Express Postage
51763 Mail Process Services-No Postage

Payments for mailing handling services: sorting, stuffing, addressing, etc. Not to include the cost of postage, use 51764 for postage.

51764 Regular Postage

Regular postage costs for all classes of mail, including metered mail.

51780 Membership Dues

Membership dues in associations and other organizations, all related to the agency's functions. Newspapers, etc., purchased on stands are coded 54190.

51790 Moving Services

Relocation of State Agency offices and/or facilities.

51800 Non-Employee Reimbursements

Reimbursement of expenses incurred on behalf of State agencies by volunteers.

51810 Pest Control-Non-State Premise

Payments for pest control services, extermination, and/or removal on non-state owned or leased property.

51820 Photographic Services

Includes film processing, Microfiche/Magnetic Tape, photographers, etc.

51830 Post Office Box Rental
51840 Public Bus Transportation Operations
51850 Records Destruction Services
51860 Referees/Umpires
51871 Blueprinting
51872 Legal Briefs
51873 Photocopying
51874 Printing & Binding
51891 Roadways Services-Contractual
51892 Roadways Services-Utilities
51893 Commuter Lots & Rest Areas
51894 Roadway Signs-Install & Remove
51920 Security Services-Non-State Premises
51930 Service Of Process

Payment to State Marshals or others for serving legal documents

51940 Services-Resale/Manufacturing
51950 Storage Expenses
51960 Surveying & Mapping

Contracted service for the survey of land and development of certified survey maps.

51970 Temporary Services
51981 Drug & Alcohol Testing
51982 Laboratory Services & Testing
51983 Testing & Analysis Of Material
51990 Vendor Commissions
51991 Security Commission Expense
51992 Security Custody Expense
52000 Translation & Interpretation
52010 Religious Services
52020 Relocation Services
52031 Transportation Of Persons-General
52032 Emergency Transportation
52033 Public Transportation
52050 Visual Media Services
52060 Witness Compensation
52070 Training Costs Non-Employees
52080 Sponsorship
52090 Probate Court Employee Costs
52100 Probate Court Office Expenses
52200 Debris Management
52201 Debris Monitoring

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Rental and Maintenance - Equipment (52500)

52511 Office Equipment Lease/Rental
52512 Equipment Lease/Rental-Other
52513 Maintenance Truck Rental
52531 Office Equipment Maintenance/Repair-Contracted
52532 Office Equipment Maintenance/Repair-Non-Contracted
52541 Other Equipment Maintenance/Repair-Contracted
52542 Other Equipment Maintenance/Repair-Non-Contracted

Client Services (52700)

52710 Board & Care Of Clients
52720 Client Subsidies
52730 Client Therapy Services
52740 Drug & Alcohol Education/Treatment
52741 Wage Restitution to Clients
52742 Client Services-General

Motor Vehicle/Aircraft/Watercraft Costs (53000)

53011 Motor Vehicle Rental
53012 Motor Vehicle Repairs
53013 Motor Vehicle Maintenance
53015 Motor Vehicle Parts-Repair & Maintenance
53016 Motor Vehicle Accessories
53017 Motor Vehicle Fuel - Diesel
53018 Motor Vehicle Fuel -Bio Diesel
53019 Solid/Liquid Sodium Acetate
53020 Motor Vehicle Fuel - Gasoline
53021 Motor Vehicle Fuel - Ethanol B
53022 Motor Vehicle Fuel - Natural G
53023 Motor Vehicle Fuel - Propane
53031 Aircraft Rental

Includes aircraft rented from other than State agencies.

53032 Aircraft Repairs
53033 Aircraft Maintenance
53035 Aircraft Parts-Repair & Maintenance
53036 Aircraft Accessories
53037 Aircraft Fuel-Gasoline
53038 Aircraft Fuel-Diesel
53039 Aircraft Fuel-Bio Diesel
53040 Aircraft Fuel-Ethanol Blend
53051 Watercraft Rental

Includes watercraft rented from other than State agencies.

53052 Watercraft Repairs
53053 Watercraft Maintenance
53055 Watercraft Parts-Repair & Maintenance
53056 Watercraft Accessories
53057 Watercraft Fuel-Gasoline
53058 Watercraft Fuel- Diesel
53059 Watercraft Fuel-Bio Diesel
53060 Watercraft Fuel-Ethanol Blend

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Premises and Property Expenses (53300)

53311 Premises Rent Expense-All Premises
53313 Premises Real Estate Taxes
53331 Electricity
53334 Water
53335 Sewer
53338 Natural Gas
53339 Propane
53340 Oil #2
53341 Oil #4
53342 Oil #6
53343 Steam
53344 Hot Water
53345 Bio Heat
53346 Kerosene-Heating
53347 Chilled Water
53348 Diesel-Generator
53361 Premises Alarm Systems
53362 Premises Security Services
53363 Premises Security Guards
53364 Premises Fire Protection
53380 Premises Cleaning Services
53390 Premises Cleaning Supplies
53401 Premises Repair/Maintenance Services
53402 Premises Repair/Maintenance Supplies
53403 Premises Grounds Maintenance
53404 Premises Pest Control
53405 Premises Property Management Services
53406 Replacement Parts for off-road equipment
53407 Blades: Snowblower, Snowplow
53408 Premises Snow/Ice Removal Services
53409 Premises Snow/Ice Removal Supplies
53450 Premises Waste/Trash Services

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Information Technology (53700)

53715 IT Consultant Services

Payments to persons, firms, or corporations not employed by the State, hired to provide Information Technology professional advice or services under a contract that defines the services or end products to be delivered.

53720 IT Data Services

Data processing services provided for an agency by another agency or an outside vendor. State Data Center services, microfilming services, data entry service, etc.

53735 IT Hardware Lease/Rental

Rent or lease of all electronic and related equipment. Payments under capital leases, however, should be coded to equipment.

53740 IT Hardware Maintenance & Support

Maintenance charges for data processing hardware on equipment owned by the State or required to have maintenance coverage per contractual agreement terms.

53755 IT Software Licenses/Rental

Charges for data processing operating systems, utility routines, or application programs furnished by a vendor.

53760 IT Software Maintenance & Support

Charges required to provide up-to-date versions (releases) of data processing operating systems, utility routines, or application programs. Services that are typically supplied by a vendor in support of software that has been licensed from a vendor. These services could include installation of software, modifications to software, adapting a given software application to a specific version of a vendor operating system.

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Communications (53800)

53810 Beeper/Pager Services
53820 Cellular Communication Services
53830 Internet Services
53840 Radio Services
53850 Telephone Repair & Maintenance
53860 Telephone Installation
53870 Local/Long Distance Telecomm Services
53880 Telecomm Non-Profit
53900 Television/Cable Services
53920 IT Supplies

Purchased Commodities (54000)

54010 Agricultural/Horticultural/Livestock Supplies
54020 Clothing & Footwear
54030 Commodities-Resale/Manufacture
54040 Drugs & Pharmaceuticals
54050 Food And Beverages
54051 Potable Drinking Water
54060 General Office Supplies

All purchases of articles necessary to the operation of an office. Use 51764 for Postage. IT Supplies are charged to 53920.

54070 Highway Supplies
54071 Electrical Supplies
54072 Miscellaneous Bituminous Materials
54073 Salt: Road
54074 Sand: Road
54075 Calcium Chloride: Road
54080 Kitchen & Dining Supplies
54090 Laboratory Supplies
54100 Laundry & Cleaning Supplies
54110 Law Enforcement & Security Supplies
54120 Maintenance Supplies-Non Premises
54130 Manufacturing Supplies
54140 Medical Supplies
54150 Minor Equipment - Controllable
54151 Minor Equip-Non-Controllable
54160 Personal Hygiene Supplies
54170 Photographic & Video Supplies
54180 Printing Supplies
54190 Publications And Music

Includes newspapers and magazines purchased over the counter.

54200 Promotional Supplies
54210 Recreational Supplies
54220 Religious Supplies
54230 Museum Artifacts
54231 Museum Artifacts Repair
54240 Educational Supplies

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Other Charges (54700)

54710 Funding Imprest Accounts
54720 Indirect Overhead-Federal & Other Projects
54725 ARRA Central Administrative Overhead
54730 Interest on Late Payments
54731 Finance Charges
54740 Loans
54750 Payments To Inmates/Clients
54761 Petty Cash-Increases
54762 Petty Cash-Losses
54770 Reimbursements
54780 Rewards
54790 Unemployment Compensation-Transfer-US Treasury
54800 Criminal Injury Awards
54810 Higher Education Operating Expenses
54820 System Generated Offsets
54830 Unclaimed Property Payments
54840 Advanced Refunding Escrow
54845 Lottery Prize Awards
54850 Other Program Expenses
54860 Penalties/Late Fees

Fixed Charges (55000)

55020 Fees & Expenditures-Education-Blind Persons
55030 Fellowships & Stipends
55040 Grant Funds Returned/12060/12062
55041 Restricted Revenue Refunds
55050 Pass thru Grant Non-State
55051 Representative Campaign grants
55052 Senate Campaign grants
55053 Statewide Campaign grants
55060 Vocational Training-Blind Persons
55070 State Aid Grants
55080 State Aid Grants-State Agency
55090 Student Grants & Aid-Graduate
55100 Student Grant & Aid-Undergraduate
55110 Transfer-Grant-State Agencies
55120 Transfer Grant Expenditures-State Agency
55200 Debt Service Paid

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Capital Outlays (55400)

55420 Building Sites
55430 Farm Lands
55440 Non-Structure Improvements-Building Sites
55450 Non-Structure Improvements-Farm Lands
55460 Sites-Park/Public Place/Amusements
55470 Land-Bridge Approach/Rights Of Way
55471 Interest on Reassessments
55472 Taxes, Assessments and Liens
55473 Moving and Relocation Costs
55474 Supplemental Relocation Costs
55480 Forest Preserves
55490 Riparian Lands-Fishing Rights
55500 Fish Hatcheries
55510 Game Sanctuaries
55520 Land Acquired For Filter Beds
55530 Waterfowl Management Areas
55540 Wells
55550 Easements/Rights Of Way

Capital Outlays - Equipment (55600)

55610 Capital-Office Equipment
55620 Capital-Medical & Laboratory Equipment
55630 Capital-Educational Equipment
55640 Capital-Motor Vehicle Equipment
55650 Capital-Highway Machinery
55660 Capital Outlays-Books
55670 Capital-Transportation Equipment
55680 Capital-General Plant Equipment
55690 Capital-General Agency Equipment
55700 Capital-IT Hardware Purchase/Installation
55710 Capital-Telecomm Equipment/Systems
55720 Capital-Research Equipment
55730 Data Processing Equipment

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Capital Outlays - Buildings/Improvements (55800)

55810 Government Buildings
55820 Institutional Buildings
55830 Armories
55840 Farm Buildings
55850 Highways
55860 Bridges
55870 Docks And Wharves
55880 Sea Walls & Jetties
55890 Other Structures

Adjusting - Revolving Operations (56000)

Accounts to be used by Revolving Funds only.

56010 Revolving Fund - Goods/Services - Resale/Manufacturing
56020 Revolving Fund - Direct Materials Used
56030 Revolving Fund - Direct Labor Used
56040 Revolving Fund - Manufacturing Overhead Used
56050 Revolving Fund - Costs Of Goods Manufactured
56060 Revolving Fund - Costs Of Goods Sold
56071 Revolving Fund - Inventory Variance - Raw Material
56072 Revolving Fund - Inventory Variance - Work - In - Process
56073 Revolving Fund - Inventory Variance - Finished Goods
56080 Revolving Fund - Sales Tax Expense
56090 Revolving Fund - Donations
56100 Revolving Fund - Loss On Car Pool Sales
56110 Revolving Fund - Loss On Sale Of Equipment
56120 Revolving Fund - Loss On Trade - In Office Equipment
56130 Revolving Fund - Loss On Disposal Of Assets
56140 Revolving Fund - Shrinkage/Obsolescence Expense
56150 Revolving Fund - Charge backs
56160 Revolving Fund - Bad Debt Expense
56170 Revolving Fund - Cash Discounts
56180 Revolving Fund - Depreciation - General Equipment
56181 Revolving Fund - Depreciation - Infrastructure
56182 Revolving Fund - Amortization - Buildings
56183 Revolving Fund - Depreciation - Improvements - Non Buildings
56184 Revolving Fund - Depreciation - General Plant
56185 Revolving Fund - Amortization - Leasehold Improvement
56186 Revolving Fund - Depreciation - Data Center Plant Equipment
56187 Revolving Fund - Depreciation - Data Processing Equipment
56188 Revolving Fund - Depreciation - Educational Equipment
56189 Revolving Fund - Depreciation - Farm Equipment
56190 Revolving Fund - Depreciation - Fleet Automobiles
56191 Revolving Fund - Amortization - Leasehold Improvements - DP Equipment
56192 Revolving Fund - Depreciation - Manufacturing Equipment
56193 Revolving Fund - Depreciation - Medical Equipment
56194 Revolving Fund - Depreciation - Office Equipment
56195 Revolving Fund - Depreciation - Payphone - DP Equipment
56196 Revolving Fund - Depreciation - Payphone Rev - Office Equipment
56197 Revolving Fund - Depreciation - Transportation Equipment
56198 Revolving Fund - Amortization - Software
56199 Revolving Fund - Amortization - Perpetual License Fees
56200 Revolving Fund - Amortization - Payphone Licenses

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OSC Adjusting Entries (58000)

Adjustment Period Accounts to be used by the Office of the Comptroller only.

58020 Other Operating Expenses (OSC)
58025 Other Nonoper Exp (Comp Units)
58030 Unemployment Compensation Claims (OSC)
58040 Second Injury Claims (OSC)
58050 Benefit Payment & Refund (OSC)
58060 Escheat Secur Ret & Sold (OSC)
58070 Other Nonoperating Expenses/Deductions (OSC)
58555 Budget Expenditure True Up
59999 Lapsing Closeout Account-OSC

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