ACCOUNT GROUP CODES AND FUND BALANCE INDICATORS
(TABLE 204 IN CFSTABS)
Account Group Code Range Group Code/Fund Balance Indicator Description 109100-109999 1 Unexpended Plant Funds-Fund Balances 119100-119999 2 Retirement of Indebtedness-Fund Balances 129000-129999 8 Investment in Plant-Fund Balances 139100-139999 7 Renewal & Replacement-Fund Balances 149100-149999 3 Loan Funds-Fund Balances 159100-159999 4 Endowment & Similar Funds-Fund Balances 169100-169999 5 Current Funds-Fund Balances 184810-184899 4 Endowment & Similar Funds-Fund Balances 200000-209999 5 Current Funds-Revenue 300000-309999 5 Current Funds-Expenditures 310000 1 Plant Funds-Construction 320000 5 Current Funds-Encumbrance Control 409000, 419000, 429000, 439000, 469000, 479000, 489000, 499000, 519000, 529000, 539000, 549000, 559000, 569000, 579000, 589000, 599000, 609000, 619000, 629000, 639000, 649000, 659000, 669000, 679000, 689000, 699000, 809000, 819000, 829000, 839000, 849000, 859000 6 UCRS-Fund Balances 709000 6 OPEB Trust
Updated July 22, 2010