G/L accounts in this series are used to record the liability incurred
as a result of temporary borrowing from another fund. For the G/L
account to be debited in the fund making the advance, see 14xxxx,
University Receivables.
Do not use these G/L accounts for amounts owed
by a department for services received from another department.
When services are provided, the department receiving the services
should debit an expense G/L account and the department providing
the service should record a credit for services rendered (G/L accounts
751000-752500). Refer to 7500xx-7538xx,
Expense Credits for further explanation.
Do not use these G/L accounts for transfers and
appropriations between funds where there is no intent of repayment
(see 8xxxxx, Appropriations and Transfers).
221000 Due to Current Unrestricted Fund(Valid For: Univ)
221003 Due to Current Unrestricted Fund(Valid For: DUHS)
223000 Due to Current Restricted Fund(Valid For: Univ)
224000 Due to Current Unrestricted Funds: Allocated(Valid For: DUHS, Univ)
225000 Due to Loan Funds(Valid For: DUHS)
226000 Due to Endowment Funds(Valid For: DUHS)
227000 Due to Plant Funds(Valid For: DUHS, Univ)
227001 Due to Plant Funds: Current Portion(Valid For: DUHS)
228000 Due to Agency Funds(Valid For: DUHS)
228900 Internal Loan: Payable(Valid For: Univ)
229000 Group Investments Funds(Valid For: DUHS, Univ)
Represents payables for advances received by one fund as temporary borrowing from another fund with the expressed intent that the borrowed funds will be returned.
