Balance Sheet Accounts

1000-1999 ASSETS

2000-2599 LIABILITIES

ASSETS

CASH AND CASH EQUIVALENTS

1110 - CASH
1118 - CASH - ADVANCEMENT
1119 - CASH - LONDON ACCOUNT
1123 - CASH - LOCKBOX CREDIT CARDS
1124 - CASH - LOCKBOX
1130 - CASH - STUDENT REFUNDS - PNC
1131 - CASH - PAYROLL - PNC
1132 - CASH - AP - PNC
1133 - CASH - ADVANCEMENT - PNC
1134 - CASH - FEDERAL FUNDS - PNC
1135 - CASH - LOCKBOX - PNC
1136 - CASH - ELECT RECEIPTS - PNC
1137 - CASH - DOED FED FUNDS - PNC
1138 - CASH - LOCKBOX CC - PNC
1139 - CASH - HEALTH & FIT CTR - PNC
1140 - CASH - BOND FUNDS
1141 - CASH EQUIVALENT - JPMM
1142 - CASH EQUIVALENT - NTMM
1143 - CASH - LUC MMDA
1144 - CASH - LUC RENTAL PROPERTIES - PNC
1145 - CASH - PNC CAPITAL MARKETS
1180 - CASH EQUIVALENT - STOCK SALE
1188 - CASH EQUIVALENT-STOCK SALE MERRILL LYNCH
1190 - PETTY CASH

SHORT TERM INVESTMENTS

1181 - COMMON FUND - SHORT TERM INVES
1182 - GUARANTEED INVESTMENT
1184 - S/T INVESTMENT POOL – SWARTHMORE
1185 - SHORT TERM BOND FUND
1186 - S/T INVESTMENT POOL – PIMCO
1187 – S/T INVESTMENT POOL – LOGAN CIRCLE SMA

ACCOUNTS RECEIVABLE

1200 - TRINITY HEALTH RECEIVABLE
1210 - STUDENT TUITION RECEIVABLE
1211 - STUD TUITION REC IN COLLECT
1215 - ALLOW FOR DOUBTFUL ACCT-STUDENT
1216 - ALLOW FOR FULLY RSRVD ACCT-STUDENT
1220 - LOANS RECEIVABLE
1221 - LOANS RECEIVABLE - NON ECSI
1225 - ALLOW FOR DOUBTFUL ACCT-LOANS
1240 - PLEDGES RECEIVABLE
1245 - ALLOW FOR DOUBTFUL ACCT-PLEDGE
1260 - OTHER RECEIVABLES
1265 - ALLOW FOR DOUBTFUL ACCT-OTHER
1270 - GRANTS RECEIVABLE
1271 - ADVANCED PAYMENT
1272 - EMPLOYEE RECEIVABLES
1273 - ADVANCES - GIFT CARDS
1275 - ALLOW FOR DOUBTFUL ACCT-GRANTS
1956 - LUMC REC/PAY - PAYROLL

PROPERTY PLANT AND EQUIPMENT

1500 - CLEARING
1510 - LAND
1520 - LAND IMPROVEMENTS
1525 - ACC DEPR - LAND IMPROVEMENTS
1530 - BUILDINGS
1535 - ACC DEPR - BUILDINGS
1540 - EQUIPMENT
1545 - ACC DEPR - EQUIPMENT
1550 - CONSTRUCTION IN PROGRESS
1560 - LEASEHOLD IMPROVEMENTS
1565 - AMORT - LEASEHOLD IMPROVEMENTS
1570 - LIBRARY BOOKS
1575 - ACC DEPR - LIBRARY BOOKS
1580 - ARTWORK/COLLECTIONS

OTHER ASSETS

1810 - PREPAID EXPENSES
1820 - DEPOSITS
1830 - INVENTORY
1840 - BENEFICIAL INT IN TRUST
1850 - OTHER ASSETS
1851 - CAPITALIZED IMPLEMENTATION COSTS FOR CLOUD COMPUTING ARRANGEMENTS
1860 - GIFT PROPERTY
1970 - DUE TO/FROM PLANT
1971 - DUE TO/FROM ENDOWMENT
1972 - DUE TO/FROM LOAN
1973 - INTER-ENTITY DUE TO/FROM

INVESTMENTS

1301 - CASH - PENDING INVESTMENTS
1310 - EQUITIES
1311 - PRIVATE EQUITIES
1320 - FIXED INCOME
1330 - REAL ESTATE
1340 - ACCRUED INTEREST
1350 - POOLED INVESTMENTS

ASSETS HELD IN TRUST BY OTHERS

1990 - ASSETS HELD IN TRUST BY OTHERS

INTEREST HELD IN PERPETUAL TRUST

1999 - INTEREST HELD IN PERPETUAL TRUST

LIABILITIES

ACCOUNTS PAYABLE & ACCR EXPENSES
ACCOUNTS PAYABLE

2001 - ACCRUED SALARIES
2030 - OTHER ACCOUNTS PAYABLE/ACCRUED
2031 - SALES TAX PAYABLE
2032 - UNCLAIMED PROPERTY
2034 - HOTEL TAX PAYABLE - WTC
2035 - HOTEL TAX PAYABLE - LSC
2040 - INTEREST
2050 - PROPERTY TAXES
2060 - ANNUITY
2070 - ACCOUNTS PAYABLE
2071 - INVOICE ACCRUAL
2072 - RECEIVED, NOT INVOICED
2076 - PNC E-PAYABLES

FRINGE BENEFITS LIABILITIES

2100 - BENEFIT - GENERAL
2101 - DENTAL - GUARDIAN DMO
2102 - DENTAL - DELTA
2110 - MEDICAL - BC/BS
2113 - VISION - VSP
2114 - VISION - ALWAYS VISION
2120 - UNEMPLOYMENT COMPENSATION
2121 - WORKER'S COMPENSATION
2122 - DISABILITY - LONG TERM
2123 - DISABILITY - SHORT TERM
2124 - INSURANCE - LIFE
2125 - SELF INSURED LONG TERM DISAB
2126 - INSURANCE - EMPLOYEE
2127 - LIFE INSURANCE - 50K
2150 - PENSION - TIAA CREF
2151 - PENSION - FIDELITY
2152 - PENSION - VALIC RMSP
2154 - PENSION - LUERP
2160 - W/H - WAGE ASSIGNEMENTS
2162 - W/H - TAX LEVY
2164 - W/H - LONG TERM CARE
2165 - W/H - LEGAL SERVICES
2166 - W/H - HEALTH
2168 - W/H - CHILD CARE
2169 - TUITION BENEFIT
2170 - W/H - CHAPTER 13
2171 - W/H - CHILD/SPOUSE SUPPORT
2172 - W/H - TRANSIT
2180 - 403B W/H - FIDELITY
2184 - 403B W/H - VALIC
2185 - 403B W/H - TIAA
2190 - OTHER TAXES
2191 - NON-RESIDENT ALIEN TAXES
2192 - TAX - STATE
2193 - TAX - FEDERAL
2194 - TAX - MEDICARE
2195 - TAX - FICA
2196 - CREDIT UNION
2198 - VACATION
2199 - NRA STATE TAX

INDEBTEDNESS

2310 - BONDS
2311 - BONDS - DISCOUNT & PREMIUM
2320 - LINE OF CREDIT
2330 - NOTES
2340 - MORTGAGES

REFUNDABLE ADVANCES - LOANS

2610 - REFUNDABLE STUDENT LOANS

DEFERRED REVENUE

2210 - DEFERRED REVENUE
2230 - DEPOSITS

UNEXPENDED GRANTS

2220 - UNEXPENDED GRANT
2225 - DEPOSITS - GRANTS

PENSION & OTHER POST RETIREMENT

2420 - POST RETIREMENT - PENSION LIABILITY
2425 - POST RETIREMENT - RETIREE HEALTH

OTHER LIABILITIES

2510 - ASSETS HELD IN CUSTODY FOR OTHERS
2520 - OTHER LIABILITIES

NET ASSETS

UNRESTRICTED NET ASSETS

2810 - UNRESTRICTED NET ASSETS
2819 - UNREST NET ASSETS - YEAR END
2820 - NET ASSETS - DESIGNATED
2822 - INTER-ENTITY TRANSFER - UR

TRANSFER OF NET ASSETS - UNRESTRICTED

2821 - TRANSFER OF NET ASSETS

TEMP RESTRICTED NET ASSETS

2830 - TEMP RESTRICTED NET ASSETS
2832 - INTER-ENTITY TRANSFER - TR
2839 - TEMP REST NET ASSETS -YEAR END

TRANSFER OF NET ASSETS - TEMPORARY

2831 - TRANSFER OF NET ASSETS - TEMP

PERM RESTRICTED NET ASSETS

2840 - PERM RESTRICTED NET ASSETS
2842 - INTER-ENTITY TRANSFER - PR
2849 - PERM RESTR NET ASSETS-YEAR END

TRANSFER OF NET ASSETS - PERMANENT

2841 - TRANSFER OF NET ASSETS - PERM

NET ASSETS

2812 - UNDISTRIBUTED NET ASSETS
2813 - NET ASSETS