Timberline to Yardi Chart of Accounts

Transcription

1 Main 1009.Property Code Petty Cash Accounts Receivable 1015.Property Code Unbilled Tenant Improvements 1035.Property Code Unbilled Insurance 1036.Property Code Unbilled Property Taxes 1060.Property Code Accrued Accounts Receivable Accrued Accounts Receivable - Property Tax Refunds Environmental Indemnification Asset Accrued Accounts Receivable - CAM 1061.Property Code Deferred Rent Receivable Deferred Rent Reserve 1150.Entity Code Notes Receivable Allowance for Doubtful Accounts - Tenant A/R Allowance for Doubtful Accounts - CAM Intercompany Interco- Conversion Prepaid Expenses 1310.Property Code CIP - Leasing Commissions 1310.Property Code Leasing Commissions 1311.Property Code Deferred Leasing Costs 1312.Property Code Lease Incentives 1319.Property Code Accum Amort - Deferred Leasing Costs ,0013, Deferred Financing Costs Deferred Financing Costs - Series B Notes Deferred Financing Costs - Bond Deferred Financing Costs - Bond Deferred Financing Costs - Bond , Deferred Financing Costs - Exhangable Notes Deferred Financing Costs - $250M Senior Notes Deferred Financing Costs - $325M 5.0% Senior Notes Deferred Financing Costs - $325M 4.8% Senior Notes Deferred Financing Costs - Unsecured term loan Prepaid Disposition Costs Prepaid Ground Rent 1340.Property Code Prepaid Property Taxes 1350.Property Code Prepaid Insurance Ground Lease Costs Prepaid Public Company Costs Building Land 1402.Property Code Building Improvements 1402.Property Code CIP - Building Improvements ARO Asset 1403.Property Code Tenant Improvements 1403.Property Code CIP - Tenant Improvements CIP - Pre-Development CIP - Accrued ARO CIP - Accrued Development Costs CIP - Landlord TIA Accrual CIP - Tenant TIO Accrual CIP - Balance Forward CIP - Development & Redevelopment 1499.Property Code Accumulated Depreciation - Land Improvements Investment in Subsidiaries Marketable Securities Automobiles Accum Depr - Automobiles 1620.Property Code Equipment 1629.Property Code Accum Depr - Equipment 1630.Property Code Furniture & Fixtures 1639.Property Code Accum Depr - Furniture & Fixtures Updated 5/2/2013 Page1 of 9

2 Software Accum Depr - Software 1710.Property Code Acquisition Deposits 1710.Property Code Utility Deposits 1880.Property Code Above Market Operating Leases 1890.Property Code Acquired Value of In-Place Leases Suspense Accounts Payable Accrued Development Expenditures Accrued Selling Costs Accrued Accounts Payable: Dividends Capital Lease Liability Accrued Accounts Payable: D&T Tax Maint Fee Asset Retirement Obligation Accum Accretion: Asset Retirement Obligation Accrued Accounts Payable: Capped Call Transaction Accrued Accounts Payable: Employee Term Environmental Liability Accrued Accounts Payable - CAM A Lease Incentive Obligation B Lease Incentive Payments 2011.Property Code Accrued Accounts Payable Accrued Legal & Accounting Fees 2013.Property Code Accrued Supplemental Prop Taxes 2014.Property Code Accrued Property Taxes 2015.Property Code Retention Payable Accrued Public Comp: Genernal Accrued Public Comp: Cont Services Legal Accrued Public Comp: Cont Services Tax Accrued Public Comp: Cont Services Audit Accrued Public Comp: Cont Services Audit Accrued Pub Comp: 10K and 10Q Printing Accrued Public Comp: IT Consulting Accrued Public Comp: Compensation Consulting Accrued Public Comp: Cont Legal Tax Consulting Accrued Public Comp: Internal Audit 2080.Property Code Below Market Operating Leases 2081.Property Code Above Market Ground Leases Accrued Salary Accrued Salary: Severance Accrued Salary: Deferred Compensation Accrued Salary: Def Comp-Distributions Accrued Vacation Payable Accrued Bonus Payable Accrued Restricted Stock Compensation Emplr P/R Tax: FICA Emplr P/R Tax: FUI Emplr P/R Tax: SUI Emple P/R W/H: FICA Emple P/R W/H: FIT Emple P/R W/H: SIT Emple P/R W/H: SDI Emple P/R W/H: Garnishments Emple P/R W/H: Washington Medical Employee P/R W/H: 401(k) Deductions Emple P/R W/H: 401(k) Loans Emple P/R W/H: Deferred Compensation Washington State Sales Tax Accrued Interest Payable - Unsecured term loan 2310.Property & 2330.Property Accrued Interest Payable Accrued Interest Payable - Series B Notes Accrued Interest Payable - Exchangable Notes Updated 5/2/2013 Page2 of 9

3 Accrued Interest Payable - $250M Senior Notes Accrued Interest Payable - $325M 5.0% Senior Notes Accrued Interest Payable - $325M 4.8% Senior Notes Security Deposits Other Liabilitities Tenant Prepayments 2460.Property Code Deferred Rent: TI Overage Deferred Rent: Development 2469.Property Code Accum Amort: Deferred Rent - TI Overage 2710.Property Code Deferred Income Contributions Distributions Capital Stock: Common Preferred Stock: Series E Preferred Stock: Series F Preferred Stock: Series G Preferred Stock: Series H Additional Paid in Capital & APIC - Equity Component of 3.25% Notes & APIC - Equity Component of 4.25% Notes APIC - Compensation A APIC - Comp Options & APIC - Cost of Capped Call Transactions Equity: Stock Options Outstanding Deferred Restricted Stock Compensation A Deferred Restricted Stock Option Comp Retained Earnings - Prior Years Dividends Declared/Paid Rental Income Rent Elimination Rental Income: VIE Rental Income: Above Mkt Lse Rental Income: Below Mkt Ground Lease Rent - Telecom Transmit Rent - Sublease Profit Rental Income: Lease Incentive Rent- Amortize Def Lease cost Rental Income: Tenant Improvements Rental Income: Deferred Rent Rental Income - ST Nonqualifying Percentage Rent Straight Line Rent Straight Line Rent: Def Income Amort Parking Income Parking income Elimination Parking Income: Outside Vendor Parking Income: Nonqualifying Incidental Rental Rev Common Area Maintenance CAM Elimination Common Area Maintenance: Amort Def CAM CAM: P/Y CAM Membership Dues Int Inc: General Int Inc: Tax Refund Div Inc: Ordinary Finance Charge Income Tenant Late Charges Unrealized Gain/(Loss): Marketable Sec Gain (Loss) on Capped Call Management Fee: KRLP Management Fee: KRND LLC Constructn Supervsn & O/H Incm Updated 5/2/2013 Page3 of 9

4 Gain (Loss) on Sale - Realty Gain/(Loss) on Sale - General Lease Termination Fees Lease Term Fee: Deferred Term Fee Lease Term Fee: Amortization of Def Fee Lease Term Fee: Offsets Extinguishment of Debt Extinguishment of Debt: Non cash Miscellaneous Income General & Administrative Advertising & Business Promotn Utilities Contribution: Charitable Contribution: Political Contribution: Other Membership Dues: Non Entrtnmnt Franchise Tax Expense Washingtn Busnss & Occpncy Tax California Use Tax Federal Income Tax Int Exp: General Fees, Permits & Licenses Int Exp: Capitalized Int (Conv Debt) Galley - Kitchen Supplies Office: Commission - General Loan Costs: General Loan Costs: Cap Amort (Conv Debt) Per Prop Tax: General Per Prop Tax: Amortizaiton Insurance: General Insurance: Non D&O Amortization Insurance: Health Insurance: Exec U Care Insurance: Life Insurance: D&O Amortization Ofc & Sta: General Ofc & Sta: Office Supplies Ofc & Sta: Publications Ofc & Sta: Software Ofc & Sta: Expensed Equipment Ofc & Sta: Photo/Repro/Blprint Frt & Post: General Frt & Post: Air Express Frt & Post: Messengers Cont Svcs: General Cont Svcs: Temporary Help Cont Svcs: Employment Fees Cont Svcs: Acquisitions Exp Cont Svcs: Acquistion Exp Legal Cont Svcs: Data Processing Cont Svcs: Legal Cont Svcs: 401-K and payroll fees Cont Svcs: Public Relations Cont Svcs: Compensation Consulting Depreciation Telephone: General Telephone: Cellular Empl Exp: General Empl Exp: Airfare Empl Exp: Auto & Limo Empl Exp: Hotels Empl Exp: Meals/Entertainment Empl Exp: Membership Dues Updated 5/2/2013 Page4 of 9

5 Empl Exp: Education Wages: Office Wages: Deferred Compensation Wages: Auto Reimbursements Wages: 30-Year Award A Wages: Stock Options B Wages: Stock Options (Allocation In) C Wages: Stock Compensation Restricted Stock: Allocation Restricted Stock: Allocation Restricted Stock: Allocation Restricted Stock: Allocation Wages: Stock Comp Wages: Stock Comp Wages: Stock Comp Wages: Stock Comp Wages: Stock Comp Wages: Stock Comp Restricted Stock: Allocation Stock Options: Allocation Restricted Stock: Allocation Wages: Stock Comp 2005 LTI Wages: Stock Comp - BOD Wages: Stock Comp Wages: Bonuses Wages: Bonuses - SCP Other Exp: Allocation K contributions & employer match Def Comp Plan: Employee/Employer Contrib Def Comp Plan: Mark to Market Wages: Vacation Wages: Allocation Wages Allocation: KRLP Wages Allocation: KSLLC Wages: Allocation Wages: Allocation Wages: Allocation Rental: Office Rental: Office - VIE Rental: Storage Rental: Equipment P/R Taxes: Office Electricity Public Company: General Public Company: Cont Svcs Legal Public Company: Cont Svcs Tax Public Company: Cont Svcs Audit Public Company: Board and annual meeting Public Company: 10K and 10Q printing Public Company: Legal Tax Consulting Public Company: Internal Audit Public Company: IT Consulting Repair & Maintenance Penalties & Late Charges Bank Charges Expense Allocation Expense Allocation: KRLP Expense Allocation: KSLLC Overhead Allocation Overhead Allocation: KRLP Overhead Allocation: KRND LLC Overhead Allocation: Stock Options Development Allocation Updated 5/2/2013 Page5 of 9

6 Minority interest in earnings Dividend on Preferred Units Dividend: Preferred Stock - Series E Dividend: Preferred Stock - Series F Dividend: Preferred Stock - Series G Dividend: Preferred Stock - Series H Miscellaneous Redemption Costs Bad Debt Expense Provision for CIP Reserve: Broken Deals Miscellaneous Expense Property Expenses Wages: Property Management Wages: Auto Reimbursements Wages: Engineers Wages: Property Management # Wages: Auto Reimbursements Wages: Engineers OT P/R Taxes: Engineers Other Benefits: Prprty Mangmnt Other Benefits: Engineers Utilities: Electric Utilities: Gas Utilities: Water & Sewer Utilities: Rubbish Utilities: Tenant Reimbursmnts Contract Services: Elevators Contract Services: Landscaping Interior Plant Maintenance Contract Services: Security Contract Services: Security-Lobby Contract Services: Window Clng Contract Services: Parking Contract Services: Other Contract Services: Engineers Contract Services: Janitorial Contract Services: Janit'l - Vacancy Cr Janitorial Supplies Dayporter Janitorial Service Other Contract Servics: HVAC Maintenance Contract Services: FLS Montrng Contract Services: Pest Control Office of the Building Communications Other Direct Expense Fees, Permits and Licenses Penalties & late charges Association Assessments Ground Rent Ground Lease: Amort of Def Lease Costs Incidental Grd Rent Prop Tax: Other Prop Tax: Refunds Prop Tax: Estimated Supplemental Prop Tax: Thomson Maint. Fee Prop Tax: Thomson Spec Project Fees PY Prop Tax: Supplemental Prop Tax: Amortization APT Prop Tax: Amort SPT Estimates Prop Tax: Amort SPT Actuals Prop Tax: Amort Capitalized to CIP Prop Tax: Incidental Capitalized tocip Insurance: General Updated 5/2/2013 Page6 of 9

7 Insurance: Amortization R&M: Supplies R&M: Tools R&M: Repairs R&M: Other R&M: Elevator Repair R&M: Electrical Repair R&M: HVAC Repair R&M: Landscape Repair R&M: Plumbing Repairs R&M: Roof Repairs R&M: Generator R&M: Tenant Refurbishments Reimbursable legal fees Overhead Allocation Management Cost Property Management G&A Property Mgmt G&A: Non-Reimbursable ( ) Other Allocations Reimbursable Expenses Incidental Prop Exp Utilities: Electric Utilities: Gas Utilities: Water & Sewer Utilities: Rubbish Contract Services: Security Contract Services: Parking Contract Services: Other Contract Services: Janitorial Contract Services: Janitorial Supplies Dayporter Janitorial Service: Other Contract Servics: HVAC Montrng Contract Services: FLS Montrng Office of the Building Communications Other Direct Expense Fees, Permits and Licenses Penalties & late charges Ground Rent Ground Rent: Above/Below Market Insurance: General R&M: Supplies R&M: Repairs R&M: Other R&M: Electrical Repair R&M: HVAC Repairs R&M: Landscape Repair R&M: Plumbing Repairs R&M: Roof Repairs R&M: Tenant Refurbishments Contract Svcs: Legal Advertising & Promotion Space Planning Management Fee Management Fee Property Mgmt G&A: Non-Reimbursable ( ) Reimbursable Expenses New Account Operating New Account Operating 1 New Account Development New Account Payroll New Account Parking Updated 5/2/2013 Page7 of 9

8 New Account Lockbox New Account Lockbox 1 New Account Other New Account Money Market 1 New Account Money Market 2 New Account Money Market 3 New Account Money Market 4 New Account Money Market 5 New Account Restricted Cash - Escrow Holdback New Account Restricted Cash - Property Taxes New Account Restricted Cash - Insurance New Account Restricted Cash - Replacment Reserve New Account Restricted Cash - Repair/Remediation New Account Restricted Cash - TI / LC New Account Restricted Cash - TI / LC 2 New Account Restricted Cash - Debt Service New Account Restricted Cash Exchange New Account Tenant Notes Receivable New Account Land Improvements New Account Parking Structure New Account CAM - Improvements New Account Tenant-Funded Tenant Improvements New Account Accumulated Depreciation - Buildings New Account Accumulated Depreciation - Parking Structure New Account Accumulated Depreciation - Building Improvements New Account Accumulated Depreciation - CAM - Improvements New Account Accumulated Depreciation - Tenant Improvements New Account Accumulated Depreciation - Tenant-Funded Tenant Improvements New Account Accumulated Depreciation - ARO Asset New Account Below Market Ground Leases New Account Accum Amort - Leasing Commissions New Account Accum Amort - Acq Value of In Place Leases New Account Accum Amort - Above Mkt Operating Leases New Account Accum Amort - Below Market Ground Leases New Account Accum Amort - Lease Incentives New Account Accum Amort - Deferred Financing Costs New Account Accum Amort - Def Fin Costs - Series B Notes New Account Accum Amort - Def Fin Costs - Bond 2022 New Account Accum Amort - Def Fin Costs - Bond 2028 New Account Accum Amort - Def Fin Costs - Bond 2038 New Account Accum Amort - Def Fin Costs - Exchangable Notes New Account Accum Amort - Def Fin Costs - $250M Senior Notes New Account Accum Amort - Def Fin Costs - $325M 5.0% Senior Notes New Account Accum Amort - Def Fin Costs - $325M 4.8% Senior Notes New Account Accum Amort - Def Fin Costs - Unsecured term loan New Account Accrued Capital Expenditures New Account Accrued Interest Payable - $300M 3.80% Senior Notes New Account Accum Amort: Below Market Operating Leases New Account Accum Amort: Above Market Ground Leases New Account Accum Amort: Deferred Income New Account Deferred Income - Other New Account Accum Amort: Deferred Income - Other New Account Mortgage Payable New Account Mortgage Payable - Premium New Account Mortgage Payable - Discount New Account Bonds Payable - Serial Bond New Account Bond Payable - Term Bond 2022 New Account Bond Payable - Term Bond 2028 New Account Bond Payable - Term Bond 2038 New Account Unsecured Sr Notes: Series B New Account Unsecured Sr Notes: Exchangable Notes New Account Unsecured Sr Notes Discount: Exhangable Notes New Account Unsecured Sr Notes: $250M Updated 5/2/2013 Page8 of 9

9 New Account Unsecured Sr Notes Discount: $250M New Account Unsecured Sr Notes: $325M due 2015 New Account Unsecured Sr Notes Discount: $325M due 2015 New Account Unsecured Senior Notes: $325M due 2018 New Account Unsecured Sr Note Discount: $325M due 2018 New Account Unsecured Term Loan Facility - $150M New Account Unsecured Line of Credit - JPM New Account Note Payable Exchange New Account Unsecured Sr Notes: $300M due 2023 New Account Unsecured Sr Notes Discount: $300M due 2023 New Account Retained Earnings - Current Year New Account Minority Interest New Account Minority Interest: Preferred New Account Minority Interest: LLC New Account CURRENT YEAR DISTRIBUTIONS New Account Rental Income: Below Mkt Lse TRS ONLY Services Income TRS ONLY Services Income: VIE TRS ONLY Services: Phone Install TRS ONLY Services: Phone Equip/Lines TRS ONLY Services: Phone Usage TRS ONLY Services: Internet Install TRS ONLY Services: Internet Service TRS ONLY Services: Furniture Rental TRS ONLY Services: Other New Account Misc Income: Deferred Income New Account Misc Income: Amortization Def Income New Account Bad Debt Expenes: Straight Line Rent New Account Bad Debt Expense - CAM New Account Empl Exp: Fitness Reimbursement New Account Loan Costs: FAD Excluded New Account Loan Costs: Cap Amort New Account Loan Costs: FAD Excluded New Account Int Exp: Capitalized Int Replacement Depreciation Replacement Amortization New Account Occupied Area New Account Vacant Area New Account Building Square Footage New Account Occupancy Percentage New Account Building Purchase Price New Account Outstanding Shares New Account Wtd Avg Shares- Diluted (Mo) New Account Wtd Avg Shares (Diluted) - QTR New Account Wtd Avg Shares (Diluted) - YTD New Account nd Generation Capital Expenditures New Account Straightline Rent FAD Add-back New Account LTF FAD Addback New Account Deferred Cash FAD Addback New Account SL Rent FAD Adj New Account Peregrine Reserve - FAD Add Back New Account Cash Rent Deferred - FAD Addback New Account Leasing Commissions Units New Account CAPX Units New Account TI Units Updated 5/2/2013 Page9 of 9