G/L accounts in this series are used to record receivables for advances by one fund to another fund of the University, with the expressed intent that the advances will be returned. 22xxxx, Due to Other Funds describes the G/L accounts to be credited in the fund borrowing the advance.
These G/L accounts should not be used for amounts owed by a component of the University for services received from another component. In such instances, the transaction should record an expense to the component receiving benefit from the services and a credit for services rendered to the component performing the service.
Transfers and appropriations between funds, without the intent of returning the funds, should not be recorded using this series of G/L accounts (see 8xxxxx, Appropriations and Transfers).
II. G/L ACCOUNT DEFINITIONS
148100 Due From Current Unrestricted Funds - Valid for: DHRH, Univ, DUHS
148101 Due from DUHS - Valid for: Univ
148103 Due From Current Unrestricted Fund - Valid for: Closed
148200 Due From Pooled Investment Funds - Valid for: DUHS, Univ
148300 Due From Current Restricted Funds - Valid for: DUHS, Univ
148500 Due From Loan Funds - Valid for: DUHS
148600 Due From Endowment Funds - Valid for: DUHS, Univ
148700 Due From Plant Funds - Valid for: DUHS, Univ
148703 Due From Plant Funds - Valid for: DUHS, Univ
Postings to this G/L account require a profit center.