PLEASE NOTE: All previous versions of the object and revenue source code lists should be recycled at the end of fiscal year 2006-2007.

Use this list for the budget prep process for fiscal year 2007-20078, and for all fiscal year 2007-2008 transactions.

Sponsored accounts with a fiscal year of "MY" ONLY may continue to use the object and revenue source codes which were valid when the account was first budgeted. Any new sponsored accounts should use THIS listing when preparing budgets or financial transactions.

Revenues are represented by four characters; budgeting is done at this level. Sub-revenues are represented by two characters; budgeting cannot be done at this level. Sub-revenue codes are required on all documents except Revenue Budget (RB) or Revenue Budget/Expense Budget (combined) (REB). The sub-revenue codes of 00 or 10 will be used if a more detailed breakdown of a Revenue is not established.

This symbol denotes the most commonly used revenue source codes.

---

APPROPRIATIONS

All amounts made available to the University of Minnesota (U of M) by legislative acts of the federal government, the State of Minnesota, or the local taxing authority. Appropriations are to be classified restricted only if legislative approval is necessary to change the intended use of the funds. This Revenue code does not include government grants and contracts, institutional fees, or other income reappropriated by the legislature. Amounts paid directly into a state or local retirement system by the appropriating government on behalf of the U of M should be recorded as revenue.

4000 Appropriations

10 Appropriations-Federal
20 Appropriations-State
30 Appropriations-State Special
40 Appropriations-State Capital

4001 Refunds-Appr - Appropriations returned to grantor.

10 Refunds of Appropriations

---

TUITION/STUDENT FEES

4100 Tuition - This revenue code includes all tuition assessed against students (net of refunds) for educational purposes, and associated refunds. In the case of a remission or waiver granted to the student, tuition must be recorded as revenue. The amounts of such remissions or waivers will be recorded as expenditures and classified as Scholarships and Fellowships or as staff benefits associated with the appropriate expenditure object/sub-object to which the personnel relate.

10 Tuition
90 Refunds-Tuition

4101 University Fee - This revenue code includes only the system-wide University fee assessed against students for educational purposes, and associated refunds. This fee is assessed on students' fee statements separately from tuition.

10 Mandatory Systemwide University Fee
90 Refunds-University Fee

4150 Student Fees - This revenue code includes all fees, except tuition, assessed against students for educational purposes, and associated refunds. These fees include all those that are assessed on students' fee statements. In the case of a remission or waiver granted to the student, these fees must be recorded as revenue. The amounts of such remissions or waivers will be recorded as expenditures and classified as Scholarships and Fellowships or as staff benefits associated with the appropriate expenditure Object/Sub-object to which the personnel relate. (See also 4620, Sales & Services of Educ Acts.)

10 Student Services Fees - Mandatory student fees. Does not include course and laboratory fees or fines and fees included in Revenue Source code 4620/45.
20 Course & Lab Fees - Fees used to cover special course-related expenses, usually associated with supplies and materials.
30 Application Fees - Fees paid by prospective students who apply for admission.
90 Refunds-Student Fees
92 Refunds-Course & Lab Fees
95 Refunds-Application Fees

---

GIFTS

4200 Gifts & Bequests - Donations of funds or property received from businesses, foundations, individuals, or from bequests of individuals. The fair value of the resources received by the University is disproportionately greater then the goods or services provided to the donor.

10 Gifts - Donations received that do not meet the criteria of capital gifts in 4200-30 below.
20 Bequests
30 Capital Gifts/Bequests - This category includes:

• Gifts of both real and personal property for the use of the institution.
• Gifts made for the purpose of purchasing buildings, other facilities, equipment, and land for use of the institution.
• Gifts restricted for construction or major renovation of buildings and other facilities; and
• Gifts made for the retirement of indebtedness.

4201 Gifts Returned - Gifts returned to the donor.

10 Gifts and Bequests Returned
20 Capital Gifts and Bequests Returned

---

PRIVATE PRACTICE

4230 Private Practice- Exchange - Funds from private practice reimbursements.

10 UM Physicians
20 Other Private Practice - Examples include Twin Cities Anesthesiology Associates (TCAA), and University Affiliated Family Practice (UAFP).

4231 Private Practice- Non-Exchange - Funds from private reimbursements.

10 UM Physicians
20 Other Private Practice - Examples include Twin Cities Anesthesiology Associates (TCAA), and University Affiliated Family Practice (UAFP).

---

GRANTS

4300 Grants/Contracts - Reciprocal exchanges in which each party receives and sacrifices something of approximately equal value and the funds received on the grant or contract meet neither of the conditions described in 4302 below. Note: a grant/contract can have both 4300 and 4302 components. If so, the amount of grant/contract must be allocated according to the grant/contract terms.

10 Fed Government - Sponsored and non-sponsored funds received via contract or grant from the Federal Government.
20 State of Minnesota
30 Local Government
40 Foreign Government
50 Business/Industry
60 Foundation/Voluntary Hlth Assoc
65 External Hospital Contracts
70 Individuals-Private Grants/Contracts
80 Other-Private Grants/Contracts

4301 Return to Grantor - Grants or contracts returned to grantor.

10 Return to Grantor - Exchange Grant (4300 grants/contracts)
20 Return to Grantor - Capital Grant (4302 grants/contracts)
30 Return to Grantor - Non-Exchange Grants (4303)

4302 Capital Grants/Contracts - Grants or contracts which meet either of the following conditions:

• Grants/Contracts made for the purpose of purchasing buildings, other facilities, equipment, or land essential to the completion of grant/contract.
• Grants/Contracts restricted for construction or major renovation of buildings and other facilities essential to the completion of grant/contract.

10 Fed Government
20 State of Minnesota
30 Local Government
40 Foreign Government
50 Business/Industry
60 Foundation/Voluntary Hlth Assoc
65 External Hospital Contracts
70 Individuals-Private Grants/Contracts
80 Other-Private Grants/Contracts

4303 Non-Exchange Grants/Contracts - Non-reciprocal exchanges in which the University receives value without directly giving equal value in exchange, or receives value disproportionate to the value it gives in exchange. Most grants and contracts will be reciprocal exchanges (coded to 4300 Grants/Contracts) in that each party receives and sacrifices something of approximately equal value.

10 Fed Government - Sponsored and non-sponsored funds received via contract or grant from the Federal Government.
15 Work Study Redistribution-SFA
20 State of Minnesota
30 Local Government
40 Foreign Government
50 Business/Industry
60 Foundation/Voluntary Hlth Assoc
65 External Hospital Contracts
70 Individuals-Private Grants/Contracts
80 Other-Private Grants/Contracts

4304 Reserve-SPA Grants/Contract - For use on sponsored account only. To record grants/contracts with future years funding for sponsored projects. This is a budget only revenue code; actual revenue must be recorded in other grant/contract revenue codes.

4307 Future Anticipated & Other Fixed Fee Revenue. For use on sponsored accounts only by SFR & SPA. To record grants/contracts with future years and anticipated revenue for fixed fee sponsored projects. This includes clinical trials as well as other activities that meet this criteria. This is a budget only revenue code; actual revenue must be recorded in other grant/contract revenue codes.

4350 Indirect Cost Recovery - Unrestricted revenues recognized by the application of a negotiated rate assessed against sponsored agreements. Use with 8500 Grant/Contract Indirect Costs.

10 Indirect Cost Recovery
20 REOC Reclassification

4360 Univ Foundations PUF Inc Distr - PUF income distribution for funds held by recognized University foundations.

10 Univ Foundation PUF Inc Distr
20 MN Medical Fdn PUF Inc Distr

---

INTERNAL SALES/SERVICES

4410 Internal Sales - Sales made by self-supporting units to other University departments.

10 Internal Sales
20 University Assessment - Internal assessments for system-wide purposes, including the Enterprise Systems Project and Institutional Revenue Sharing. Used with 8610 Administrative Fees, or 8611-10 Internal Sales-University Assessment.
30 Internal Leases/Rentals - Internal lease/rental revenues generated through leases/rentals between University departmental units.

---

EXTERNAL SALES/SERVICES

4400 Other External Sales - Sales made by ISOs, auxiliaries, and other self-supporting units not specifically classified under revenue codes 45xx to 46xx. Includes sales made to students, faculty, staff, alumni, and the general public, and associated refunds.

10 External Sales
20 Fairview Univ Med Ctr - (For Accounting Services use only.) Sales to Fairview University Medical Center, University and Riverside campuses. Excludes sales to other Fairview entities. (Use 4400-10 for sales to other Fairview entities, 4300-65 for residents/fellows contracts.)
25 Conferences/Courses - Fees charged to participants of non-credit conferences and non-credit courses sponsored by the University.
30 External Leases/Rentals
35 Copyright/Trademark Income - Income from the sale of copyrights/trademarks.
40 External Sales of Non-Capitalized Equipment - Revenues from the sale of non-capitalized equipment (not tagged by Inventory Services) to outside purchasers.
41 External Sales of Capitalized Assets - Proceeds from the sale of capitalized fixed assets (originally coded to 82XX equipment; buildings; land; museums & collections; library and reference books; infrastructure assets; leasehold improvements) to outside buyers.
45 Fines & Fees - Fines or fees assessed to users of University services.
50 Publications & Program Materials - Revenues generated from the sale of publications and program materials.
80 Others - Miscellaneous sales or services.
90 Refunds - Other External Sales

4500 Clinical Sales - Revenues from the sale of clinical services, e.g. health services, dental clinics, medical clinics, veterinary clinics, etc., and associated refunds.

10 Patient Services - Clinical service revenue generated through care provided by pre-doctoral and post-doctoral students.
20 Clinical-Other - Clinical services revenue generated through care provided by non-students (i.e., faculty, etc.).
25 CUHCC-1st Party Payments
30 CUHCC-3rd Party Payments
35 CUHCC-FQHC 3rd Party Payments
40 CUHCC-Day Treatment Payments
45 CUHCC-Case Management Payments
50 CUHCC-Wrap Around Srvc Payment
55 CUHCC-Chem Dep/MI Trmnt Pyment
60 CUHCC-Child Case Management Payments
90 Refunds - Patient Services
95 Refunds - Clinical - Other

4600 Athletics - Revenues from intercollegiate athletics including season ticket sales, student activity fees, gate receipts, radio and television royalties, guarantees, and program sales, and associated refunds.

05 Door Ticket Sales - Sale of tickets for sporting events that are purchased at the time of the event.
10 Season Ticket Sales - Sale of tickets for sporting events that are purchased prior to the time of the event.
15 Championships/Tournaments - Revenue from championships and tournaments.
20 Marketing Sales - Revenue from advertisements, promotional events and sponsorships.
25 Radio/TV Athletic Sales - Revenue from sale of radio and TV broadcast rights.
30 Copyright/Trademark Income - Income from sale of copyrights/trademarks.
35 NCAA/BIG TEN Distributions - Revenue sharing from contracts and earnings by the NCAA for division one athletic programs and big ten for conference members.
65 Royalties Income - Used to recognize receipt of royalties.
70 Other Athletic Income - Revenue generated from athletic events not included elsewhere.
80 Guarantees - Contra revenue remitted to the visiting team in the form of either a percentage of ticket sales or a flat fee as incentive to play in home facilities.
90 Refunds - Athletics

4610 Events & Other Admissions - Revenues generated from sales for non-athletic events. Examples would be concerts, theatrical performances, arboretum tickets sales, etc., and associated refunds.

10 Memberships - Time specific fees or dues that entitle the purchaser unlimited access to some good or service.
20 Tickets - Ticket sales for non-athletic events.
30 Radio & TV - Revenues for sale of radio or television broadcasting rights for non-athletic events.
90 Refunds - Events/Oth Admsn

4620 Sales & Services of Educational Activities - Sales made primarily by academic units that are related incidentally to the conduct of instruction, research, and public service and revenues of activities that exist to provide instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, staff, and the general public. Note: For sponsored projects, include only reportable program income (see also 4950, Nonreportable Program Income). Examples: film rentals, sales of scientific and literary publications, testing services, and sales of product and services of dairy creameries, food technology, poultry farms, and health clinics (apart from health services) that are not part of a hospital. (See also 4400 Other External Sales.)

10 Agricultural Products - Revenues from the sale of agricultural products such as crops, dairy, and livestock.
20 Child Care - Revenues received from the University child care facilities, pre-schools, and nursery schools.
25 Conferences/Courses - Fees charged to participants of non-credit conferences and non-credit courses sponsored by the University.
30 Copyright/Trademark Income - Income from sale of copyrights/trademarks.
35 Counseling Services - Fees for counseling services.
40 External Sales of Non-Capitalized Equipment - Revenues from the sale of non-capitalized fixed assets (not tagged by Inventory Services) to outside purchasers.
41 External Sales of Capitalized Assets - Gain or loss from the sale of capitalized fixed assets (originally coded to 82XX equipment; buildings; land; museums & collections; library and reference books; infrastructure assets; leasehold improvements) to outside buyers. This sub-object code may be used by both academic and central units.
45 Fines & Fees - Fines or fees assessed to students or other users of University services. An example of revenues in this area would be library fines and fees for late registration. (See also 4150 Student Fees.)
50 Publications & Prog Materials - Revenues generated from the sale of publications and program materials.
55 Rents - Revenues from lease or rental of space or equipment.
60 Recyclable Materials - Revenues received from the sale of recyclable materials such as scrap iron.
65 Royalties Income - Used to recognize receipt of royalties.
70 Royalties-Distribution - A contra-revenue used to recognize distribution of royalties received.
80 Other - Miscellaneous sales or services including library services such as database searches.
90 Refunds - Sales/Svcs Educ Acts

---

SPECIFIC REVENUES

4920 Institutional Allowance - Fixed allotment provided by the sponsoring agency to cover miscellaneous expenses not provided for elsewhere in a sponsoring grant or administrative expenses for a non-sponsored grant. Used with 8600 Institutional Allowance.

00 SPA
05 Affiliated Hospital Contract
10 Non-SPA

4950 Nonreportable Program Income - For Sponsored Projects Administration only. Income generated as a result of sponsored activity. This revenue does not need to be reported to sponsoring organizations. Income generating activities include, but are not limited to, sale of agricultural products, conference/courses, etc.

10 Agricultural Products - Revenues from the sale of agricultural products such as crops, dairy, and livestock.
25 Conferences/Courses - Fees charged to participants of non-credit conferences and non-credit courses sponsored by the University.
40 Non-Capitalized External Equipment Sales - Revenue from the sale of non-capitalized equipment to outside purchasers.
41 Capitalized External Equipment Sales - Revenue from the sale of capitalized equipment to outside purchasers.
50 Publications & Prog Materials - Revenues generated from the sale of publications and program materials.
80 Other - Miscellaneous sales or services

---

SPECIFIC REVENUES - LOAN FUNDS

5000 Fed Loan/Trust Fds Cap Contrs - Refundable capital contributions from the Federal Government.

00 Fed Loan/Trust Fds Cap Contrs

5005 Student Loan Interest & Adj - Interest portion of the loan payment from the student loan recipient.

10 Accrued Interest Adjustments - Adjustment for accrued interest receivable. It is the contra account to the asset accounts "Interest Receivable" and "Allowance for Uncollectible Accounts, Interest."
20 Ln Interest/Offset to Canceled - Interest portion of a canceled student loan account, excluding the principal portion, and it is an offset to the cancellation charge (or reinstatement).
30 Interest-Loans - Interest portion collected from student loan borrowers.

5010 Other Loan Income - Miscellaneous income received by a student loan fund.

10 Borrower Reimb/Collection Cost - Reimbursements received from student loan borrowers for collection costs that are incurred in conjunction with collection agencies by the University but are assumed by the borrowers.
20 Borrower Reimb/Legal Costs - Reimbursements received from student loan borrowers for legal costs of collection that are incurred by the University but are assumed by the borrowers.
30 Late Fees - Late fee collected from student loan borrowers.
40 Federal Reimbursements - Reimbursements received from the Federal Government for cancellations of student loans due to service of the borrowers.
50 Other Income - Miscellaneous income received by a student loan fund.

5099 GSL Proceeds - Records the receipt of funds to agency accounts from guarantee agencies for Stafford loans. (See also 7810-00 for transfer out to the STARS system.)

00 GSL Proceeds

---

SPECIFIC REVENUES - PLANT FUNDS

5200 Expended for Plant Facilities - All Capital expenditures shown as addition to Net Investment in Plant.

00 Expended for Plant Facilities

5210 Retirement of Indebtedness - The principal portion of long-term debt payment - addition to Net Investment in Plant.

00 Retirement of Indebtedness

---

SPECIFIC REVENUES - ENDOWMENT FUNDS

5400 Endowment Gifts - Receipt of a gift recorded on a CR with the intent that it become part of a true or term endowment principal.

00 Endowment Gifts

---

SPECIFIC REVENUES - INVESTMENT ACTIVITY

5405 Endowment Income - Used to record endowment income in the target accounts.

00 Endowment Income-CEF
01 Endowment Income-GIP
02 Endowment Income-PIF

5410 Investment Income - Used to record investment income (from non-endowment funds invested in GIP) in the target accounts.

00 Investment Income
10 TIP Income-Central use only

5415 Current Funds Investment Inc - Used to centrally record earnings on investment income.

00 TIP Control Investment Inc
10 Securities Lending Trading Inc
20 Separately Invested Fund Inc

5417 Pool Income Distribution - Used by Central only to record income distribution for GIP and CEF.

00 Pool Income Distribution

5420 G/L on WD From Invst Pools - Gains or losses incurred when an investment is withdrawn out of investment pool.

00 Pool G/L on Withdrawls

5425 Investment Pool Expenses - Investment pool cash related to the cost of administrating funds.

00 Investment Pool Expenses

5426 Invest Pool Accrued Expense - Accrued expenses related to the cost of administering investment pool.

00 Invest Pool Accrued Expense

5430 Mkt Value Adj - CEF, GIP, PIF - Unitized investment pool.

00 Mkt Value Adj - CEF, GIP, PIF

5440 STK Income Received - Records income received from a stock investment portfolio.

00 STK Income Received

5441 STK Income Accrued - Records accrued income from a stock investment portfolio.

00 STK Income Accrued

5442 STK S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within a stock investment portfolio.

00 STK S-T Realized Gain/Loss

5443 STK Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within a stock investment portfolio.

00 STK Unrealized Gain/Loss

5444 STK L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within a stock portfolio.

00 STK L-T Realized Gain/Loss

5445 DBD Income Received - Records income received from a domestic bonds investment portfolio.

00 DBD Income Received

5446 DBD Income Accrued - Records accrued income from a domestic bonds investment portfolio.

00 DBD Income Accrued

5447 DBD S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within a domestic bonds investment portfolio.

00 DBD S-T Realized Gain/Loss

5448 DBD Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within a domestic bonds investment portfolio.

00 DBD Unrealized Gain/Loss

5449 Non-Unitized Sec GN/LS - Realized gains or losses on the sale of non-unitized investments.

00 Non-Unitized Gain/Loss

5450 IMF Income Received - Records income received from an international mutual funds investment portfolio.

00 IMF Income Received

5451 IMF Income Accrued - Records accrued income from an international mutual funds investment portfolio.

00 IMF Income Accrued

5452 IMF S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within an international mutual funds investment portfolio.

00 IMF S-T Realized Gain/Loss

5453 IMF Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within an international mutual funds investment portfolio.

00 IMF Unrealized Gain/Loss

5454 DBD L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within a domestic bonds portfolio.

00 DBD L-T Realized Gain/Loss

5455 RES Income Received - Records income received from a real estate investment portfolio.

00 RES Income Received

5456 RES Income Accrued - Records accrued income from a real estate investment portfolio.

00 RES Income Accrued

5457 RES S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within a real estate investment portfolio.

00 RES S-T Realized Gain/Loss

5458 RES Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within a real estate investment portfolio.

00 RES Unrealized Gain/Loss

5459 IMF L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within an international mutual funds investment portfolio.

00 IMF L-T Realized Gain/Loss

5460 VNC Income Received - Records income received from a venture capital investment portfolio.

00 VNC Income Received

5461 VNC Income Accrued - Records accrued income from a venture capital investment portfolio.

00 VNC Income Accrued

5462 VNC S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within a venture capital investment portfolio.

00 VNC S-T Realized Gain/Loss

5463 VNC Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within a venture capital investment portfolio.

00 VNC Unrealized Gain/Loss

5464 RES L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within a real estate investment portfolio.

00 RES L-T Realized Gain/Loss

5465 CEQ Income Received - Records income received from a cash equivalent investment portfolio.

00 CEQ Income Received

5466 CEQ Income Accrued - Records accrued income from a cash equivalent investment portfolio.

00 CEQ Income Accrued

5467 CEQ S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within a cash equivalent investment portfolio.

00 CEQ S-T Realized Gain/Loss

5468 CEQ Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within a cash equivalent investment portfolio.

00 CEQ Unrealized Gain/Loss

5469 VNC L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within a venture capital investment portfolio.

00 VNC L-T Realized Gain/Loss

5470 IBD Income Received - Records income received from an international bonds investment portfolio.

00 IBD Income Received

5471 IBD Income Accrued - Records accrued income from an international bonds investment portfolio.

00 IBD Income Received

5472 IBD S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within an international bonds investment portfolio.

00 IBD S-T Realized Gain/Loss

5473 IBD Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within a international bonds investment portfolio.

00 IBD Unrealized Gain/Loss

5474 CEQ L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within a cash equivalent investment portfolio.

00 CEQ L-T Realized Gain/Loss

5475 MTG Income Received - Records income received from mortgages.

00 MTG Income Received

5476 MTG Income Accrued - Records accrued income from mortgages.

00 MTG Income Accrued

5477 MTG S-T Realized Gain/Loss -Records short-term realized gains or losses for mortgages.

00 MTG S-T Realized Gain/Loss

5478 MTG Unrealized Gain/Loss -Records unrealized gains or losses on the change in market values of mortgages.

00 MTG Unrealized Gain/Loss

5479 IBD L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within an international bonds investment portfolio.

00 IBD L-T Realized Gain/Loss

5480 MTG L-T Realized Gain/Loss - Records long-term realized gains or losses for mortgages.

00 MTG L-T Realized Gain/Loss

5481 IEQ Income Received - Records income from international equities investment portfolio.

00 IEQ Income Received

5482 IEQ Income Accrued - Records accrued income from international equities investment portfolio.

00 IEQ Income Accrued

5483 IEQ S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within international equities investment portfolio.

00 IEQ S-T Realized Gain/Loss

5484 IEQ L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within international equities investment portfolio.

00 IEQ L-T Realized Gain/Loss

5485 IEQ Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within international equities investment portfolio.

00 IEQ Unrealized Gain/Loss

5486 ARF Income Received - Records income from absolute return funds investment portfolio.

00 ARF Income Received

5487 ARF Income Accrued - Records accrued income from absolute return funds investment portfolio.

00 ARF Income Accrued

5488 ARF S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within absolute return funds investment portfolio.

00 ARF S-T Realized Gain/Loss

5489 ARF L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within absolute return funds investment portfolio.

00 ARF L-T Realized Gain/Loss

5490 ARF Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within absolute return funds investment portfolio.

00 ARF Unrealized Gain/Loss

5491 HDG Income Received - Records income from hedge funds investment portfolio.

00 HDG Income Received

5492 HDG Income Accrued - Records accrued income from hedge funds investment portfolio.

00 HDG Income Accrued

5493 HDG S-T Realized Gain/Loss - Records short-term realized gains or losses on the sale of securities within hedge funds investment portfolio.

00 HDG S-T Realized Gain/Loss

5494 HDG L-T Realized Gain/Loss - Records long-term realized gains or losses on the sale of securities within hedge funds investment portfolio.

00 HDG L-T Realized Gain/Loss

5495 HDG Unrealized Gain/Loss - Records unrealized gains or losses on the change in market values within hedge funds investment portfolio.

00 HDG Unrealized Gain/Loss

5600 Ruminco - Unrealized gains recognized through the equity method of accounting for subsidiaries.

00 Equity Adjustment

5700 Other Revenues - Records extra-ordinary revenues resulting from special circumstances. (Central Administration use only.)

10 IRS Settlements
20 Proceeds from Sale of Real Estate
80 Other

5800 TIP Income - Used to record TIP income distribution.

10 TIP Income