Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.
Michigan Department of Treasury Uniform Chart of Accounts
Asset Account Numbers
Search Account Numbers using Asset Type, Account Number, or Account Name
Current Assets
|
Current Assets Type |
Account Number |
Account Name |
|---|---|---|
|
Cash and Investments |
001 |
Cash-Checking |
|
Cash and Investments |
002 |
Cash-Savings |
|
Cash and Investments |
003 |
Cash-Certificates of Deposit |
|
Cash and Investments |
004 |
Imprest (Petty) Cash |
|
Cash and Investments |
005, 006 |
Open |
|
Cash and Investments |
007 |
Cash-Payroll Bank Account |
|
Cash and Investments |
008 through 013 |
Open |
|
Cash and Investments |
014, 015 |
Reserved |
|
Cash and Investments |
016 |
Deposits with Fiscal Agent |
|
Cash and Investments |
017 |
Investments |
|
Receivables |
018 |
Receivables |
|
Receivables |
019 |
Taxes Receivable |
|
Receivables |
020 |
Taxes Receivable-Real Property-Current Levy |
|
Receivables |
021 |
Open |
|
Receivables |
022 |
Taxes Receivable-Personal Property-Current Levy |
|
Receivables |
023 through 025 |
Open |
|
Receivables |
026 |
Taxes Receivable-Delinquent-Real Property |
|
Receivables |
027 |
Open |
|
Receivables |
028 |
Taxes Receivable-Delinquent-Personal Property |
|
Receivables |
029 |
Open |
|
Receivables |
030 |
Interest and Penalties Receivable on Taxes |
|
Receivables |
031, 032 |
Open |
|
Receivables |
033 |
Utility Bills Receivable |
|
Receivables |
034 |
Delinquent Utility Bills Receivable (on tax roll) |
|
Receivables |
035 through 039 |
Open |
|
Receivables |
040 |
Accounts Receivable (Genera-Not Governmental Units) |
|
Receivables |
041 |
Estimated Uncollectable Accounts Receivable (Credit) |
|
Receivables |
042, 043 |
Open |
|
Receivables |
044 |
Travel Advances Receivable |
|
Receivables |
045 |
Special Assessments Receivable-Current |
|
Receivables |
046 |
Open |
|
Receivables |
047 |
Special Assessments Receivable-Delinquent |
|
Receivables |
048 |
Open |
|
Receivables |
049 |
Special Assessments Receivable-Unavailable |
|
Receivables |
050 through 055 |
Open |
|
Receivables |
056 |
Interest Receivable |
|
Receivables |
057 |
Local Unit’s Share of Assessment Improvement Costs Receivable |
|
Receivables |
058, 059 |
Open |
|
Receivables |
060 |
Notes Receivable |
|
Receivables |
061 |
Loan Receivable |
|
Receivables |
062 |
Leases Receivable (Current) |
|
Receivables |
063 |
Open |
|
Receivables |
064 |
Land Contracts Receivable |
|
Receivables |
065 through 070 |
Open |
|
Receivables |
071 |
Due from Cities |
|
Receivables |
072 |
Due from Counties |
|
Receivables |
073 |
Due from Libraries |
|
Receivables |
074 |
Due from Road Commissions |
|
Receivables |
075 |
Due from Schools |
|
Receivables |
076 |
Due from Townships (Except Road Agreements) |
|
Receivables |
077 |
Due from Villages |
|
Receivables |
078 |
Due from State |
|
Receivables |
079 |
Due from Federal Government |
|
Receivables |
080 |
Due from Townships (Road Agreements) |
|
Receivables |
081 |
Due from Other Units of Government |
|
Receivables |
082 |
Open |
|
Receivables |
083 |
Due from Employees |
|
Receivables |
084 |
Due from Other Funds |
|
Receivables |
085, 086 |
Open |
|
Receivables |
087 |
Court Orders Receivable |
|
Receivables |
088 |
Service Fees Receivable |
|
Receivables |
088.1 |
Forfeiture Certificate Recording Fees Receivable |
|
Receivables |
089 through 097 |
Open |
|
Receivables |
098 through 100 |
Reserved |
|
Inventory |
101 |
Inventory |
|
Inventory |
102 through 106 |
Open |
|
Inventory |
107, 108 |
Reserved |
|
Inventory |
109 |
Inventory-Road Materials |
|
Inventory |
110 |
Inventory-Equipment Materials and Parts |
|
Other Current Assets |
111 through 122 |
Open |
|
Other Current Assets |
123 |
Prepaid Expenses (Expenditures) |
|
Other Current Assets |
124 through 126 |
Open |
|
Other Current Assets |
127 |
Reserved |
|
Other Current Assets |
128 |
Assets Held for Sale |
|
Other Current Assets |
129 |
Reserved |
Search Account Numbers using Asset Type, Account Number, or Account Name
Non-Current Assets
|
Non-Current Assets Type |
Account Number |
Account Name |
|
Capital Assets |
130 |
Land |
|
Capital Assets |
131 |
Land Improvements-Non-Depreciating |
|
Capital Assets |
132 |
Land Improvements-Depreciating |
|
Capital Assets |
133 |
Accumulated Depreciation-Land Improvements |
|
Capital Assets |
134 |
Depletable Assets |
|
Capital Assets |
135 |
Accumulated Depletion-Depletable Assets |
|
Capital Assets |
136 |
Buildings, Building Additions, and Improvements |
|
Capital Assets |
137 |
Accumulated Depreciation-Buildings, Building Additions, and Improvements |
|
Capital Assets |
138 |
Road Equipment |
|
Capital Assets |
139 |
Accumulated Depreciation-Road Equipment |
|
Capital Assets |
140 |
Shop Equipment |
|
Capital Assets |
141 |
Accumulated Depreciation-Shop Equipment |
|
Capital Assets |
142 |
Engineering Equipment |
|
Capital Assets |
143 |
Accumulated Depreciation-Engineering Equipment |
|
Capital Assets |
144 |
Yard and Storage Equipment |
|
Capital Assets |
145 |
Accumulated Depreciation-Yard and Storage Equipment |
|
Capital Assets |
146 |
Office Equipment and Furniture |
|
Capital Assets |
147 |
Accumulated Depreciation-Office Equipment and Furniture |
|
Capital Assets |
148 |
Vehicles |
|
Capital Assets |
149 |
Accumulated Depreciation-Vehicles |
|
Capital Assets |
150 |
Books & Related Materials |
|
Capital Assets |
151 |
Accumulated Depreciation-Books & Related Materials |
|
Capital Assets |
152 |
Water System |
|
Capital Assets |
153 |
Accumulated Depreciation-Water System |
|
Capital Assets |
154 |
Sewer System |
|
Capital Assets |
155 |
Accumulated Depreciation-Sewer System |
|
Capital Assets |
156 |
Open |
|
Capital Assets |
157 |
Right of Way |
|
Capital Assets |
158 |
Construction in Progress |
|
Capital Assets |
159 |
Subscription Asset |
|
Capital Assets |
160 |
Accumulated amortization – Subscription Asset |
|
Capital Assets |
161 through 176 |
Open |
|
Capital Assets |
177 through 179 |
Reserved |
|
Other Non-Current Assets |
180 |
Investments of Surplus Funds |
|
Other Non-Current Assets |
181 |
Investment in Joint Venture |
|
Other Non-Current Assets |
182 |
Lease Assets (Right of Use) |
|
Other Non-Current Assets |
183 |
Accumulated Amortization-Leases |
|
Other Non-Current Assets |
184, 185 |
Open |
|
Other Non-Current Assets |
186 |
Reserved |
|
Other Non-Current Assets |
187 |
Long Term Contracts Receivable |
|
Other Non-Current Assets |
188 |
Derivative Contracts |
|
Other Non-Current Assets |
189 |
Leases Receivable (Long-Term) |
|
Other Non-Current Assets |
190 |
Net Pension Asset |
|
Other Non-Current Assets |
191 |
Net OPEB Asset |
|
Other Non-Current Assets |
192 |
Unamortized Discounts on Bonds Sold by the Local Unit |
|
Other Non-Current Assets |
193 |
Long-Term Advances to Other Funds |
|
Other Non-Current Assets |
194 |
Long-Term Advances to Other Units of Government |