Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
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Asset Account Numbers
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 |