16xxxx: Investments

Search G/L Accts:

I. GENERAL

Investments of the University include debt (bonds), equity (stock), real estate and other miscellaneous investments.

The University uses the "pool" concept to invest most of its cash. Under the pool concept, the excess cash of individual cost objects is invested by purchasing units in one of the University's three general investment pools: the Cash Management Fund (CMF), the Intermediate Term Pool, and the Long Term Pool. Each participating cost object owns units of the pool based on their initial and subsequent contributions and earns investment income based on the units owned. The Duke Management Company manages the assets invested in these pools.

II. G/L ACCOUNT DEFINITIONS

160100 Long Term Investment Pool (Valid For: Investment Office Only )
Represents the book value of units in the pooled investment fund for endowment funds established prior to 07/01/91.
160103 Long Term Investment Pool: Old Participation (Valid For: Investment Office Only )
160108 Long-Term Investment Pool Participation Financial Aid (Valid For: Investment Office Only )
This G/L is used to track long-term pool ownership of financial aid endowment funds (610xxxx, 618xxxx, 660xxxx and 668xxxx)
160130 Social Choice Pool - Duke University NFA (Valid For: Univ)
The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.
160131 Social Choice Pool - Duke University FA (Valid For: Univ)
The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.
160132 Social Choice Pool - DUHS (Valid For: Univ, DUHS)
The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.
160200 DUHS Completion Pool: Participation (Valid For: DUHS)
To establish an account for participation in the DUHS Completion Pool.
160500 FUQUA Special Growth Pool (Valid For: Closed)
160600 457 Plan Assets (Valid For: External Reporting Only)
160700 Pooled Endowment Principal: Bea Individ. Acct (Valid For: Closed)
160703 Pooled Endowment Principal: Bea Individ. Acct (Valid For: Closed)
161000 Investments in Transit (Valid For: DUHS, DUHS Corporate Finance)
This G/L account is to be used to record HSP investment purchases and sales temporarily on the date the transaction actually occurs.
161001 Short Term Cost DUHS Inc Portion HSP Invement Pool (Valid For: DUHS Corporate Finance)
161002 Short Term MTMDUHS Inc Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161003 Long Term Cost DUHS Inc Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161004 Long Term MTM DUHS Inc. Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161005 Short Term Cost Gothic Inc Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161006 Short Term MTM Gothic Inc. Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161007 Long Term Cost Gothic Inc. Portion of HSP Invest Pool (Valid For: DUHS Corporate Finance)
161008 Long Term MTM Gothic Inc. Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161009 Short Term Cost Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161010 Short Term MTM Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161011 Long Term Cost Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161012 Long Term MTM Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161013 Short Term Cost Unpledged Collateral (Valid For: DUHS Corporate Finance)
161014 Short Term MTM Unpledged Collateral (Valid For: DUHS Corporate Finance)
161015 Long Term Cost Unpledged Collateral (Valid For: DUHS Corporate Finance)
161016 Long Term MTM Unpledged Collateral (Valid For: DUHS Corporate Finance)
161017 Short Cost Pledged/Posted Collateral (Valid For: DUHS Corporate Finance)
161018 Short MTM Pledged Posted Collateral (Valid For: DUHS Corporate Finance)
161019 Long Term Cost Pledged Posted Collateral (Valid For: DUHS Corporate Finance)
161020 Long Term MTM Pledged Posted Collateral (Valid For: DUHS Corporate Finance)
161021 Short Term Cost DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
161022 Short Term MTM DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
161023 Long Term Cost DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
161024 Long Term MTM DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
1611**
161103 Long Term Investment Pool: New Participation (Valid For: Closed)
161800 Investment in Duke Medical Strategies, Inc. (Valid For: Closed)
161900 Investment In GP (Valid For: Univ)
To record University investment in Gift Properties.
162000 Investment in St Joseph JV (Valid For: DUHS, Univ)
162001 Valuation Allowance (Valid For: DUHS)
162100 Investment in Durham Realty, Inc (Valid For: Univ)
162200 Investment in DUMAC (Valid For: Univ)
162300 DMA Investment in Medanta Duke Research Institute (Valid For: Duke Global)
Represents the book value of the investment in Duke Medicine Asia
162400 Investment in Subsidiary Corp - Treasury (Valid For: Univ)
This G/L will be used to track corporate funds from Treasury provided to sub-corps. (Created 6/2015)
162500 Durham Asset Management Company (Valid For: DUHS, Univ)
Represents the book value of Duke University Medical Center's investment in Durham Asset Management Corporation, a wholly owned separate support corporation of Duke University.
162503 Durham Asset Management Company (DAMCO) (Valid For: DUHS)
162600 Investment in Duke Medical Strategies, Inc (Valid For: Investment Office Only )
Represents Capital Investment in Wellpath Community Health Plans held by Duke University Health Systems.
162603 Investment in Duke Medical Strategies Inc. (Valid For: Investment Office Only )
162700 Investment In Wellpath Community Health Plans (Valid For: Investment Office Only )
Represents Capital Investment in Wellpath Community Health Plans held by Duke Medical Strategies.
162800 Investment in Applied Chemical Concepts, Inc (Valid For: Investment Office Only )
Represents Capital Investment in Applied Clinical Concepts, Inc. held by Duke University.
162900 Investment: Fearrington (Valid For: Investment Office Only )
Represents Capital Investment in a project at Fearrington Village.
163000 Marketable Securities (Valid For: Investment Office Only )
Represents the book value of marketable securities purchased within investment pools or as specific investments of particular funds. Examples of investments classified in this G/L account would be money market instruments, common and preferred stocks, and bonds.
163001 Charitable Remainder Trust Short Term Invest Fund (Valid For: Univ)
Represents implementation of the investing Charitable Remainder Trusts (CRT’s) in the Long Term Pool
163003 Marketable Securities (Valid For: Investment Office Only )
163004 Posted Securities (Valid For: DUHS)
163005 Marketable Securities - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify marketable securities related to the new DCC Privacy/Cyber Liability (PCL) cell.
163006 Marketable Securities - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify marketable securities related to the new DCC International Liability (IL) cell.
163009 Market Value of Securities (Valid For: Investment Office Only )
For use in recording mark to market on accounts 163000/163003.
163010 Mkt Value Posted Securities (Valid For: DUHS)
This account should be used to record mark-to-market on collateralized securities in G/L 163004.
163100 Investment Valuation Account (Valid For: DUHS)
163101 Investment Valuation Account - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify unrealized gains and losses related to the new DCC Privacy/Cyber Liability (PCL) cell.
163102 Investment Valuation Account - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify unrealized gains and losses related to the new DCC International Liability (IL) cell.
164000 Other Investments (Valid For: DUHS, Univ)
Represents the book value of less readily marketable securities (than those carried in G/L account 163000) purchased within investment pools or as specific investments of particular funds. Examples of investments classified in this G/L account would be real estate and insurance policies.
164003 Other Investments (Valid For: DUHS)
164100 Duke Hospital: Durham Casualty Co., Ltd (Valid For: Closed)
Represents Duke Hospital's equity investment in the Durham Casualty Insurance Company.
164200 Duke Hospital: Other Investments (Valid For: DUHS, Univ)
Represents non-pooled investments in the Current Unrestricted cost object belonging to Duke Hospital.
164203 Duke Hospital: Other Investments (Valid For: DUHS)
164300 Duke Hospital Investment in Duke Affiliated Physicians Inc (Valid For: Closed)
Represents Duke Hospital's equity investment in Duke Affiliated Physicians, Inc., a wholly owned subsidiary of Duke University.
164400 Duke University Health System Investment in Durham County Hospital Corporation (DCMC) (Valid For: DUHS, Univ)
Represents Duke University Health System's equity investment in Duke Regional Hospital.
164500 Duke University Health System: Investment in PLPCC (Valid For: Univ, DUHS)
Represents Duke University Health System\'s equity interest in Provider-Led, Patient-Centered Care, LLC(PLPCC).
164600 DUHS Investment: United Methodist Retirement Home (Valid For: DUHS)
Represents Duke University Health System's equity investment in Duke Raleigh Hospital.
1647**
164700 Duke University Health System - Investment in Health System Medical Strategies (Valid For: DUHS)
Represents Duke University Health System's equity investment in Galloway Ridge Associated, to develop a continuing care retirement community.
164703 DUHS Investment: Health System Medical Strategies (Valid For: DUHS)
164800 Investment in Duke: GMC, LLC (Valid For: DUHS)
164900 Allowance for Cost of Disposal (Valid For: DUHS, Univ)
Represents a contra-asset account to create a reserve for selling expenses associated with Real Estate Gifts.
165000 North Carolina Trust Company Charitable Trust Assets (Valid For: DUHS, Univ)
Represents investments of Charitable Trust's which are managed by North Carolina Trust Company.
165001 Outside Trusts (Valid For: Univ)
This G/L is to be used for the remainder trusts managed by outside organizations.
165100 Wellpath Sale Escrow (Valid For: DUHS)
165200 Investment in DLP Healthcare LLC (Valid For: DUHS)
This G/L is used to account for assets associated with the investment in the DLP Healthcare LLC (joint venture).
165300 Investment in TEC Holding Co., LLC (Valid For: DUHS)
This G/L is used to account for assets associated with the investment in the joint venture with AmSurg.
169100 Interest in Duke Endowment (Valid For: External Reporting Only)
Represents the portion of the Duke Endowment's assets (at market value) from which the University derives unrestricted income.
169200 Interest in Funds Held by Others (Valid For: External Reporting Only)
Represents other externally managed trust assets (at market value) from which the University derives unrestricted income.
169900 Market Value of Investments (Valid For: External Reporting Only)
169901 Market Value: Short Term Debt (Valid For: External Reporting Only)
169902 Market Value: Endowment Specific (Valid For: External Reporting Only)
169903 Market Value of Investments (Valid For: DUHS)
169904 Market Value: Nonpooled Investments (Valid For: External Reporting Only)