General Projects

DESCRIPTION OF SUBSIDIARY LEDGER (Revenue/Expense)

1-xxxxx
Current Unrestricted Revenues

Include unrestricted gifts and other unrestricted resources earned such as student tuition and fees, Indirect Cost Recovery.

2-xxxxx
Current Unrestricted Expenditures

Include economic resources which are expendable for any purpose in performing the primary objectives of the institution, i. e., instruction, research, and public service, and which have not been designated by outside donors or the governing board for other purposes.

4-xxxxx
Internally Restricted (Designated)

Include revenues and expenditures of funds expendable for operating purposes but restricted by the University's governing board as to the specific purpose for which they may be expended, i. e., discretionary funds.

5-xxxxx
Current Restricted Expenditures - Government Grants and Contracts

Include grants from governmental sources for research, training, or other sponsored programs.

6-xxxxx
Current Restricted Expenditures - Other

Include private grants, gifts and endowment income restricted to a school or a department or restricted for specific operating purposes such as scholarship grants, professorships, purchase of library books, etc.

7-xxxxx
Plant Fund Expenditures

Are funds to be used for the acquisition, renewal and replacement, and retirement of indebtedness on physical properties for institutional purposes..