University of Wyoming Chart of Accounts Values Segment: Natural Account As of: 7/31/17

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Matthew Stone
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1 University of Wyoming Chart of Accounts Values Segment: Natural Account As of: 7/31/17 Assets Current Assets Cash & Cash Equivalents Cash Cash General Fund Cash ACH Payments Cash Payroll Cash Student Loan Cash Sponsored Programs Cash Student Refunds Cash Change Funds Cash Held at the Foundation FFEL Loan Account Cash Credit Card Cash Equivalents Overnight Cash Working Capital Investments State Agency Pool Market Value Adjustment Cash Held at the State Grouping Cash Held at the State Ag College Perm Land Fund Cash University Perm Land Fund Cash Federal Mineral Royalty Cash Capital Construction Cash Bond Coverage Cash Interest & Dividends Receiv Interest & Dividends Receivable Accrued Interest & Dividend Income Receivable Short Term Investments Rollup Short Term Investments Grouping Short Term Investments Debt Repay Investments Receivable Other Short Term Investments Federal Securities Short Term Investment Discounts Short Term Investment Premiums Short Term Accounts Receivable Student Accounts Receivable Grouping

2 10401 Student Accounts Receivable Student Accts Receivable Clearing Allowance for Doubtful Student Accounts Receivable Sponsored Projects Accounts Receivable Sponsored Projects Accounts Receivable Billed Sponsored Projects Accounts Receivable Unbilled Allowance for Doubtful Sponsored Accounts Receivable Sponsored Projects AR Unapplied Receipts Account Sponsored Projects AR Unidentified Receipts Account Sponsored Projects AR On Account Receipts Account Other Accounts Receivable Accounts Receivable General Accounts Receivable Travel Advances Credit Memos from Suppliers Appropriations Receivable Allowance for Doubtful Accounts General Inventory Rollup Inventory Grouping Inventories Inventory PO Variance Account Inventory Receipt Into Inspection Inventory Return To Receiving Inventory Return To Supplier Inventory Correction To Receipt Inventory Correction To Delivery Other Current Assets Rollup Prepaid Expenses Grouping Prepaid Expenses Prepaid Insurance Other Current Assets Pledges Receivable Rollup Pledges Receivable Grouping Pledges Receivable Allowance for Pledges Receivable Current Portion of Student Loans Receivable Rollup Current Portion of Student Loans Receivable Grouping Current Portion of Student Loans Receivable Non Current Assets Non Current Cash & Cash Equivalents Rollup Non Current Cash & Cash Equivalents Grouping Restricted Cash & Cash Equivalents Non Current Loans and Contracts Student Loans Student Loans Receivable

3 11002 Student Loan Cancellation Death/Disability Student Loan Cancellation Bankruptcy Student Loan Cancellation 15% Teaching Other Student Loan Cancellation 20% Teaching Other Student Loan Cancellation 30% Teaching Other Student Loan Cancellation 15% Teaching Certain Subject Matter Student Loan Cancellation 20% Teaching Certain Subject Matter Student Loan Cancellation 30% Teaching Certain Subject Matter Student Loan Cancellation 15% Nursing/Medtech Student Loan Cancellation 20% Nursing/Medtech Student Loan Cancellation 30% Nursing/Medtech Student Loan Cancellation 15% Volunteer Service Student Loan Cancellation 20% Volunteer Service Student Loan Cancellation 15% Law Enforcement Student Loan Cancellation 20% Law Enforcement Student Loan Cancellation 30% Law Enforcement Student Loan Cancellation Military Service Student Loan Cancellation Department of Education Student Loan Cancellation 10% Before 7/1/ Student Loan Cancellation 12 1/2% Before 7/1/ Student Loan Cancellation 15% Before 7/1/ Student Loan Cancellation 15% Child/Family Student Loan Cancellation 20% Child/Family Student Loan Cancellation 30% Child/Family Student Loan Cancellation Collection Agency Student Loan Cancellation Compromise Student Loan Cancellation W/O Collection Fees Student Loan Interest Cancellation Death/Disability Student Loan Interest Cancellation Bankruptcy Student Loan Interest Cancellation Teaching Other Student Loan Interest Cancellation Teaching Certain Subject Matter Student Loan Interest Cancellation Nursing/Medtech Student Loan Interest Cancellation Volunteer Service Student Loan Interest Cancellation Law Enforcement Student Loan Interest Cancellation Military Service Student Loan Interest Cancellation Department of Education Student Loan Interest Cancellation Prior to 7/1/ Student Loan Interest Cancellation Child/Family Student Loan Interest Cancellation Collection Agency Student Loan Interest Cancellation Compromise Student Loan Interest Cancellation W/O Collection Fees Allowance for Doubtful Student Loan Accounts Interest Loan Cancellation Offset Loan Cancellations Principal

4 Non Student Grouping Loans Non Student Allowance for Doubtful Non Student Loan Accounts Long Term Investments Rollup Long Term Investments Grouping Federal Securities Investment in Real Estate Other Long Term Investments Endowment Corpus Endowment Realized Gains Losses Endowment Market Value Adjustment Investment Discounts Long Term Investment Premiums Long Term Non Current Pledges Receivable Rollup Non Current Pledges Receivable Grouping Non Current Pledges Receivable Non Current Loans and Contracts Rollup Non Current Loans and Contracts Grouping NC Fed Loans and Contracts NC Non Fed Loans and Cntrcts NC Perkins Loans Non Current Appropriations Receivable Rollup Non Current Appropriations Receivable Grouping Non Current Appropriations Receivable Capital Assets Capital Assets NonDepr Land Non Depr Buildings Non Depr Equipment Non Depr Books & Collections Non Depr Leasehold Improvements Non Depr Infrastructure Non Depr Livestock Non Depr Capital Assets Depr/Amort Land Improvements Buildings Equipment Books & Collections Leasehold Improvements Infrastructure Livestock Other Depr Capital Assets Capital Leases Amortz Construction in Progress Buildings

5 12316 Construction in Progress Land Improvements Construction in Progress Equipment Construction in Progress Infrastructure Accumulated Depreciation Grouping Accumulated Depreciation Asset Clearing Accounts Equipment OFFICE Clearing Equipment DATA PROCESSING Clearing Equipment VEHICLES Clearing Equipment FOOD SERVICE Clearing Equipment LABORATORY Clearing Equipment EDUCATION Clearing Equipment DORMITORY Clearing Equipment FARM Clearing Equipment SHOP Clearing Equipment LAW ENFORCEMENT Clearing Building ACADEMIC & ADMINISTRATIVE Clearing Building SERVICE Clearing Building RESIDENTIAL Clearing Building RECREATION & ATHLETIC Clearing Building FARM Clearing Building AUXILIARY Clearing Building NON UW OWNED Clearing Building CIP Cost Clearing Livestock Clearing Land Clearing Equipment CIP Cost Clearing Equipment Vehicles EXP Equipment Office EXP Equipment Laboratory EXP Equipment Education EXP Equipment Shop EXP Equipment Law Enforcement EXP Equipment Food Service EXP Equipment Farm EXP Equipment Dormitory EXP Equipment Data Processing EXP Other Non Current Assets Rollup Other Non Current Assets Grouping Other Non Current Assets Internal administrative loans Due To/Due From Summary Due To/Due From Rollup Due to/due From Entity Grouping

6 13001 Due to/due From Entity Due to/due From Fund Class Grouping Due to/due From Fund Class Asset Clearing Account Summary Asset Clearing Account Rollup Asset Clearing Account Grouping Clearing Account Burdening Clearing Account Payroll Clearing Account External Transaction Source Clearing Account Internal Transaction Source Clearing Account CASH Clearing Account SIS Clearing Account IDT Processing Clearing Account P Card Deferred Outflows of Resources Total Deferred Outflows of Resources Summary Deferred Outflows of Resources Rollup Deferred Outflows of Resources Grouping Deferred Outflows on Refinancing of Bonds Pension Related Deferred Outflows Liabilities Current Liabilities Accounts Payable Rollup Accounts Payable Grouping Accounts Payable Accounts Payable Accrual Accounts Payable Unclaimed Property Accounts Payable Escheatment Liability Accounts Payable Overpayment Accounts Payable Expense Reports Taxes Payable Sales Tax Payable Income Tax Payable Income Tax Withholding Payroll & Related Liabilities Rollup Payroll Payable PP Accrued Salary & Wages PP Accrued Vacation Payroll Deductions Payroll Deduction Liability Federal Withholding Liability Retirement Deduction Liability Health/Life Deduction Liability Health Premium Liability International

7 20306 Debt Offset UniWyo/United Way Federal Health Withholding Liability Federal Life Withholding Liability Federal Retirement Withholding Liability Employer Benefit Liabilities Employer Payroll Benefit Liability Employer Retirement Benefit Liability Employer Health/Life Benefit Liability Employer Post Employment Benefit Liability Employer SRA Match Liability Flat Fringe Rate Liability Accrued Interest Payable Rollup Accrued Interest Payable Grouping Accrued Interest Payable Other Current Liabilities Rollup Student Liabilities Deferred Revenue Tuition/Fees Deferred Revenue Room/Board Student Deposits Rental Equipment Student Deposits Enrollment Deposit Student Deposits Housing Student Deposits Seat Fees Other Current Liabilities Grouping Deferred Revenue Non Student Due to State of Wyoming Unapplied or Unidentified Receipts Other Unearned Revenue Deferred Revenue Sponsored Programs Other Current Liabilities Security Deposits non student Financial Statement Line Items Rollup Financial Statement Line Items Grouping Current Portion of Notes & Bonds Payable Current Capital Lease Obligations Current Deposits Held in Custody for Others Non Current Liabilities Summary Non Current Liabilities Rollup Notes and Bonds Payable Notes Payable Bonds Payable Bonds Premium Bonds Discount Capital Liabilities Capital Lease Obligations

8 Other Non Current Liabilities Rollup Other Non Current Liabilities Grouping Other Non Current Liabilities Net Pension Liability Non Current Accrued Vacation Federal Share of Perkins Loans Non Current Deposits Held in Custody for Others Non Current Post Employment Benefits Liability Clearing Accounts Summary Liability Clearing Accounts C Rollup Liability Clearing Accounts D Grouping Clearing Account Banner PPM Clearing Account HRMS PPM Clearing Account Copier PPM Clearing Account Telecom PPM Clearing Account Postal PPM Deferred Inflows of Resources Total Deferred Inflows of Resources Summary Deferred Inflows of Resources Rollup Deferred Inflows of Resources Grouping Service Concession Agreement Pension Related Deferred Inflows Deferred Inflows on Refinancing of Bonds Net Position Total Net Position Summary Net Position Rollup Net Position Grouping Net Position Beginning Year Net Position Encumbrance Reserve Special Encumbrance Reserve Pre Encumbrance Reserve Operating Revenues Tuition & Educational Fees Net Tuition Tuition Undergraduate Tuition Undergraduate Resident Tuition Undergraduate Non resident Tuition Undergraduate Resident Distance Tuition Undergraduate Non Resident Distance Tuition Graduate Tuition Graduate Resident Tuition Graduate Non resident Tuition Graduate Resident Distance

9 40106 Tuition Graduate Non resident Distance Tuition Professional Tuition Professional Business Resident Tuition Professional Business Non Resident Tuition Professional Law Resident Tuition Professional Law Non Resident Tuition Professional Health Sciences Resident Tuition Professional Health Sciences Non Resident Tuition Professional Distance Resident Tuition Professional Distance Non Resident Tuition Other Grouping Tuition Pre College Tuition Study Abroad Tuition Other Student Financial Aid Rollup Student Financial Aid Grouping Tuition Waivers Financial Aid Undergraduate Financial Aid Graduate Financial Aid Professional Financial Aid Other Financial Aid Room & Board Educational Fees Mandatory Fees Program Fees Student Services Fee Union Bond Fee Non Mandatory Fees Application Fees Practicum Fee Revenue Lab Fees Course Fees Majors Fee Orientation Fee Miscellaneous Fee Fee Waiver Grouping Fee Waiver Sales of Goods & Services Summary Sales of Goods & Services Rollup Room & Board and Other Auxiliary Services Net Grouping Textbook Sales Rev Merchandise Sales Rev Gift Card Sales Copy & Print Revenue

10 41005 Postal Revenue Parking Fees Permit Parking Fees Meters Parking Fees Violations Rental Revenue Clinic Income Revenue Camp Fee Revenue Ticket Sales Revenue Tournament Revenue Game Guarantee Revenue Broadcast Rights Revenue NCAA/Conference Distributions Revenue Housing Revenue Food Service Meal Plan Food Service Sales Catering Concessions Food Service Alcohol Advertising Sales/Sponsorship Revenue Easement Revenue Other Sales of Goods & Services Grouping Transcript Fee Revenue Student ID Replace Fee Revenue Membership and Dues Revenue Conference & Seminar Revenue Publications Sales Revenue Trademark & Licensing Revenue Professional & Tech Services Revenue School Overhead Distribution Other Overhead Distribution Utility Sales Revenue Lost or Damaged Book Revenue General Sales of Merchandise Educational General Sales of Services Educational Disc & Allow Sale Goods/Svcs Rollup Disc & Allow Sale Goods/Svcs Grouping Disc & Allow Sales Good/Svcs Cost of Goods Sold Rollup Cost of Goods Sold Grouping Cost of Goods Sold Grants & Contracts Summary Grants & Contracts Rollup Government Sponsors Grouping Federal Government Awards State Government Awards Other Government Awards

11 Private Sponsors Grouping Private Sponsors InKind Contribution Revenue Facilities & Administrative Cost Recovery Grouping F&A Cost Recovery Federal Research F&A Cost Recovery Other Government Research F&A Cost Recovery Non government Research F&A Cost Recovery Federal Non research F&A Cost Recovery Other Government Non research F&A Cost Recovery Non government Non research Federal Appropriations Summary Federal Appropriations Rollup Federal Appropriations Grouping Federal Appropriations Other Operating Revenue Summary Other Operating Revenue Rollup Student Loans Revenue Grouping Interest on Student Loans Loan Late Charges Perkins Interest Earned on Fed Perkins Interest Earned on Loans Other Revenues Grouping Miscellaneous Revenue Mineral Royalty Revenue Non Operating Revenues Total Non Operating Revenues Summary Non Operating Revenues Rollup Non Operating Revenues Grouping Capital Assets Gain/Loss Institutional Advances Cancellation Reimbursement Allowance Decreases Collection Costs Collected Debt Retirement Issuance of Bonds Proceeds Arbitrage Transfer Revenue Endowment Realized Investment Income Appropriations Summary Appropriations Rollup State Appropriations Grouping State Appropriations Other State Revenue Local Appropriations Grouping Local Appropriations

12 Gifts Summary Gifts Rollup Gifts Grouping Gifts Foundation Transfers Investment Income Summary Interest on Investments Rollup Interest on Investments Grouping Interest on Investments Gain/ Loss on Investments Rollup Realized Gain Loss Invest Grouping Realized Gain Loss Unrealized Gain Loss Invest Grouping Unrealized Gain Loss Other Non Operating Revenues Summary Other Non Operating Revenues Rollup Other Non Operating Revenues Grouping Interest on Loans Other Non Operating Revenues Indirect Cost Recovery Revenue Operating Expenses Salaries & Wages Summary Salary & Wages Benefited Rollup Full Time Salary & Wages Benefitted Grouping Faculty Salaries Expense FT Staff Salaries Expense FT Other Salaries Expense FT Salary & Wages NonBenefited Rollup Salary & Wages NonBenefitted Grouping Faculty Salaries Expense PT Staff Salaries Expense PT Other Salaries Expense PT Graduate Assistant Pay Rollup Graduate Assistant Pay Grouping Graduate Assistant Wages Expense Supplemental Pay Rollup Supplemental Pay Grouping Stipend Pay Expense Overtime and Comp Pay Other Supplemental Pay Employer Paid Benefits Grouping Retirement Employer Share Social Security Employer Share Worker's Compensation Employer Share

13 60804 UW Limited Service Insurance Excess Employer Share Health Insurance Employer Share Long Term Disability Employer Share Life Insurance Employer Share Retiree Insurance Subsidy Employer Share Unemployment Insurance Claims Employee Assistance Program Employer Share Supplemental Retirement Annuity Employer Share Other Employee Paid Benefits Benefits Clearing Pension Expense Flat Fringe Rate Employer Share Federal Retirement Employer Share Services and Fees Summary Services and Fees Rollup Services and Fees Grouping Professional Services Expense Temporary Services Expense Legal and Attorney Services Expense Insurance Deductible Insurance Premium Telecom Expense Subject Participation Expense Visiting Speakers/Faculty Expense Research Core Charges Expense Real Estate Management Expense Catering Expense Animal Care Expense Other Services Expense Royalty Expense Medical Services Travel & Entertainment Summary Travel & Entertainment Rollup Travel & Entertainment Grouping Travel Domestic Expense Travel Foreign Expense Hosting Expense Moving Expense Non Employee/Recruiting Travel Grouping Non Employee Transportation Non Employee Lodging Non Employee Meals Non Employee Other Travel

14 Supplies Summary Supplies Rollup Supplies Grouping Lab Supplies Office Supplies Medical Supplies Animal Livestock and Farm Supplies Non Capital Equipment Computer Expense Non Capital Equipment Other Expense Books Subscriptions & Media Expense Computer Software & License Expense Computer Hardware Food & Beverage Resale Postage Freight & Shipping Expense Other Supplies Clothing and Other Apparel Expense Custodial Housekeeping & Janitorial Supplies Expense Food & Beverage Non Resale Earned Discounts Merchandise Resale Utilities Summary Utilities Expense Rollup Utilities Expense Grouping Natural Gas Expense Electric Expense Water Expense Other Utilities Expense Repairs & Maintenance Summary Repairs & Maintenance Expense Rollup Repairs & Maintenance Supplies Expense Grouping Real Property Repairs & Maintenance Supplies Expense Equipment Repairs & Maintenance Supplies Expense Repairs & Maintenance Services Expense Grouping Real Property Repairs & Maintenance Service Expense Equipment Repairs & Maintenance Service Expense Rentals & Leases Summary Rentals Leases Expense Rollup Rentals & Leases Expense Grouping Building/Facilities Rental Expense Equipment Rental Expense Lease Expense Easement Expense Interest Expense Summary Interest Expense Rollup

15 Interest Expense Grouping Interest Expense Other Interest Expense Claims & Judgements Summary Claims & Judgements Expense Rollup Claims & Judgements Expense Grouping Claims & Judgments Expense Reportable Personal Injury Awards Expense Attorney Fees & Gross Process Payments Other Expense Summary Other Expense Rollup Other Expense Grouping Advertising/Promotional Expense Printing & Copying Expense Gain/Loss on Sale of Asset Prizes/Awards Expense Reportable Prizes/Awards Expense NonReportable Unrelated Business Tax Expense Business Tax Expense Property Tax Expense Training/Professional Development Expense Guarantees Expense Bad Debt Expense Miscellaneous Expense Student Health Insurance Expense Refund to Grantors Memberships & Dues Expense Fines Expense Fuel & Oil Expense Maintenance Agreements Expense Supplier Discounts Scholarships to Individuals F&A Cost Expense Subcontracts Summary Subcontracts Rollup Subcontracts Grouping Research & Development Subcontract <=25K Other Subcontract <=25K Research & Development >25K Other Subcontract >25K Participant & Research Costs Grouping Participant Travel Participant Stipend Participant Subsistence

16 67504 Participant Other Depreciation & Amortization Summary Depreciation & Amortization Rollup Depreciation & Amortization Grouping Depreciation Expense Amortization Expense Non Operating Expenses Capital Expense Summary Capital Equipment Rollup Capital Equipment Grouping Equipment Office Expense Equipment Data Processing Expense Equipment Vehicles Expense Equipment Food Service Expense Equipment Laboratory Expense Equipment Education Expense Equipment Dormitory Expense Equipment Farm Expense Equipment Shop Expense Equipment Law Enforcement Expense Capital Lease Rollup Capital Lease Grouping Capital Lease Expense Capital/Facilities Rollup Buildings & Building Improvements Expense Grouping Buildings Academic & Administrative Expense Building Service Expense Building Residential Expense Building Farm Expense Building Auxiliary Expense Building Non UW Owned Expense Buildings CIP Cost Expense Land Rollup Land Grouping Land Expense Land Improvements Expense Other Cap Expense Rollup Other Cap Expense Grouping Books & Reference Materials Expense Works of Art Expense Livestock Expense Discontinued Operations Summary Discontinued Operations Rollup Discontinued Operations Grouping

17 72001 Discontinued Operations Other Non Operating Expenses Summary Other Non operating Expense Rollup Other Non operating Expense Grouping Overpayments Other Refunds Refunded to Sponsors Other Restricted Non Operating Expenses Loss on Sale of Investments Allowance Increase Federal Funds Repaid Institutional Funds Repaid Debt Retirement Principal Debt Retirement Interest Debt Retirement Bond Counsel Arbitrage Transfer Expense Other Non Operating Expenses Reversion of Funds Loan Cancellations Principal Expense Loan Cancellations Interest Expense Internal Allocations & Sales Summary Internal Allocaitons & Sales Rollup Internal Service Allocation Grouping Internal Service Allocation: Plant Operations Internal Service Allocation: Info Tech Internal Service Allocation: Other Inter Unit/Center Allocations Grouping Inter Unit/Center Allocations Intra College Allocations Grouping Intra College Allocations Internal Sales Auxiliaries Grouping Internal Sales Auxiliaries Funding Tranfers Summary Funding Transfers Rollup Provisions for Replacement & Depreciation Grouping Provisions for Facility Renewal Provisions for Non facility Renewal Transfers To/From Plant Fund Project Related Debt Service Grouping Debt Service Principal Debt Service Interest Transfers To/From Operations Grouping Non mandatory Tranfers To/From Operations Funds Transfers To/From Strategic Investment Pool

The University of Texas Pan American Operating Expenses by Object Detail For Twelve Months Ended August 31, 2015

The University of Texas Pan American Operating Expenses by Object Detail For Twelve Months Ended August 31, 2015 Exp Category Dr Object Desc Expenditure Type Sum of Total BOOKS Capital Purchases Clearing