G/L Accounts to be Used for Capital Funding Transfers
The information below describes the codes and how they should
be used. You should use the codes for all transfers associated
with capital projects so that our journalizing later will not be
necessary. In making transfers, you should use the same code for
both the debit and credit side of the entries.
| 800100 |
Intra fund transfers
These G/L accounts are used to transfer from one Cost Center
or WBS element to another. Example: transfer from 4511234
to 4521233. These G/L accounts are not to be used with 1xxxxxx codes
since transfers involving current unrestricted funds are not permitted. |
The accounts with the last two digits other than 00 should
be used for Capital Funding Transfers only.
| 800110 |
To be used when the transfer is for internal funding by the
school/unit. |
| 800120 |
To be used when the transfer is for internal funding by the
school/unit, where the original source is deferred maintenance. |
| 800130 |
To be used when the transfer is for internal funding by the
school/unit, from funds set aside for ADA projects. |
| 800140 |
To be used when the transfer is for internal funding by the
school/unit, where the original source is an internal loan. |
| 800150 |
To be used when the transfer is for proceeds from long term
debt. |
| 800160 |
To be used when you are transferring a contribution. |
| 800165 |
To be used when the transfer is from central internal funds. |
| 801700 |
Appropriation/Transfer between Current Unrestricted
and Plant Funds
- To appropriate money from the current unrestricted funds
to the plant funds (190-xxxx to 7xx-xxxx) or
- To transfer between the current unrestricted-allocated
funds and plant funds (4xx-xxxx and 7xx-xxxx)
|
The accounts with the last two digits other than 00 should
be used for Capital Funding Transfers only.
| 801710 |
To be used when the transfer is for internal funding by the
school/unit. |
| 801720 |
To be used when the transfer is from central internal funds. |
| 803700 |
Transfer between Current Restricted and Plant Funds
(3xx-xxxx and 7xx-xxxx) |
The accounts with the last two digits other than 00 should
be used for Capital Funding Transfers only.
| 803701 |
To be used for the transfer of funds from the Duke Endowment
to plant funds. |
| 803702 |
To be used for the transfer of funds from contributions to
plant funds. |
