MI Department of Treasury Uniform Chart of Accounts
Balance Sheet and Statement of Net Position Account Numbers

Current Assets - Cash and Investments

001

Cash-Checking

Current Assets - Cash and Investments

002

Cash-Savings

Current Assets - Cash and Investments

003

Cash-Certificates of Deposit

Current Assets - Cash and Investments

004

Imprest (Petty) Cash

Current Assets - Cash and Investments

005, 006

Open

Current Assets - Cash and Investments

007

Cash-Payroll Bank Account

Current Assets - Cash and Investments

008, 009, 010, 011, 012, 013

Open

Current Assets - Cash and Investments

014, 015

Reserved

Current Assets - Cash and Investments

016

Deposits with Fiscal Agent

Current Assets - Cash and Investments

017

Investments

Current Assets - Receivables

018

Receivables

Current Assets - Receivables

019

Taxes Receivable

Current Assets - Receivables

020

Taxes Receivable-Real Property-Current Levy

Current Assets - Receivables

021

Open

Current Assets - Receivables

022

Taxes Receivable-Personal Property-Current Levy

Current Assets - Receivables

023, 024, 025

Open

Current Assets - Receivables

026

Taxes Receivable-Delinquent-Real Property

Current Assets - Receivables

027

Open

Current Assets - Receivables

028

Taxes Receivable-Delinquent-Personal Property

Current Assets - Receivables

029

Open

Current Assets - Receivables

030

Interest and Penalties Receivable on Taxes

Current Assets - Receivables

031, 032

Open

Current Assets - Receivables

033

Utility Bills Receivable

Current Assets - Receivables

034

Delinquent Utility Bills Receivable (on tax roll)

Current Assets - Receivables

035, 036, 037, 038, 039

Open

Current Assets - Receivables

040

Accounts Receivable (Genera-Not Governmental Units)

Current Assets - Receivables

041

Estimated Uncollectable Accounts Receivable (Credit)

Current Assets - Receivables

042, 043

Open

Current Assets - Receivables

044

Travel Advances Receivable

Current Assets - Receivables

045

Special Assessments Receivable-Current

Current Assets - Receivables

046

Open

Current Assets - Receivables

047

Special Assessments Receivable-Delinquent

Current Assets - Receivables

048

Open

Current Assets - Receivables

049

Special Assessments Receivable-Unavailable

Current Assets - Receivables

050, 051, 052, 053, 054, 055

Open

Current Assets - Receivables

056

Interest Receivable

Current Assets - Receivables

057

Local Unit’s Share of Assessment Improvement Costs Receivable

Current Assets - Receivables

058, 059

Open

Current Assets - Receivables

060

Notes Receivable

Current Assets - Receivables

061

Loan Receivable

Current Assets - Receivables

062

Leases Receivable (Current)

Current Assets - Receivables

063

Open

Current Assets - Receivables

064

Land Contracts Receivable

Current Assets - Receivables

065. 066, 067, 068, 069, 070

Open

Current Assets - Receivables

071

Due from Cities

Current Assets - Receivables

072

Due from Counties

Current Assets - Receivables

073

Due from Libraries

Current Assets - Receivables

074

Due from Road Commissions

Current Assets - Receivables

075

Due from Schools

Current Assets - Receivables

076

Due from Townships (Except Road Agreements)

Current Assets - Receivables

077

Due from Villages

Current Assets - Receivables

078

Due from State

Current Assets - Receivables

079

Due from Federal Government

Current Assets - Receivables

080

Due from Townships (Road Agreements)

Current Assets - Receivables

081

Due from Other Units of Government

Current Assets - Receivables

082

Open

Current Assets - Receivables

083

Due from Employees

Current Assets - Receivables

084

Due from Other Funds

Current Assets - Receivables

085, 086

Open

Current Assets - Receivables

087

Court Orders Receivable

Current Assets - Receivables

088

Service Fees Receivable

Current Assets - Receivables

088.1

Forfeiture Certificate Recording Fees Receivable

Current Assets - Receivables

089, 090, 091, 092, 093, 094, 095, 096, 097

Open

Current Assets - Receivables

098, 099, 100

Reserved

Current Assets - Inventory

101

Inventory

Current Assets - Inventory

102, 103, 104, 105, 106

Open

Current Assets - Inventory

107, 108

Reserved

Current Assets - Inventory

109

Inventory-Road Materials

Current Assets - Inventory

110

Inventory-Equipment Materials and Parts

Other Current Assets

111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122

Open

Other Current Assets

123

Prepaid Expenses (Expenditures)

Other Current Assets

124, 125, 126

Open

Other Current Assets

127

Reserved

Other Current Assets

128

Assets Held for Sale

Other Current Assets

129

Reserved

Non-Current Asset - Capital Assets

130

Land

Non-Current Asset - Capital Assets

131

Land Improvements-Non-Depreciating

Non-Current Asset - Capital Assets

132

Land Improvements-Depreciating

Non-Current Asset - Capital Assets

133

Accumulated Depreciation-Land Improvements

Non-Current Asset - Capital Assets

134

Depletable Assets

Non-Current Asset - Capital Assets

135

Accumulated Depletion-Depletable Assets

Non-Current Asset - Capital Assets

136

Buildings, Building Additions, and Improvements

Non-Current Asset - Capital Assets

137

Accumulated Depreciation-Buildings, Building Additions, and Improvements

Non-Current Asset - Capital Assets

138

Road Equipment

Non-Current Asset - Capital Assets

139

Accumulated Depreciation-Road Equipment

Non-Current Asset - Capital Assets

140

Shop Equipment

Non-Current Asset - Capital Assets

141

Accumulated Depreciation-Shop Equipment

Non-Current Asset - Capital Assets

142

Engineering Equipment

Non-Current Asset - Capital Assets

143

Accumulated Depreciation-Engineering Equipment

Non-Current Asset - Capital Assets

144

Yard and Storage Equipment

Non-Current Asset - Capital Assets

145

Accumulated Depreciation-Yard and Storage Equipment

Non-Current Asset - Capital Assets

146

Office Equipment and Furniture

Non-Current Asset - Capital Assets

147

Accumulated Depreciation-Office Equipment and Furniture

Non-Current Asset - Capital Assets

148

Vehicles

Non-Current Asset - Capital Assets

149

Accumulated Depreciation-Vehicles

Non-Current Asset - Capital Assets

150

Books & Related Materials

Non-Current Asset - Capital Assets

151

Accumulated Depreciation-Books & Related Materials

Non-Current Asset - Capital Assets

152

Water System

Non-Current Asset - Capital Assets

153

Accumulated Depreciation-Water System

Non-Current Asset - Capital Assets

154

Sewer System

Non-Current Asset - Capital Assets

155

Accumulated Depreciation-Sewer System

Non-Current Asset - Capital Assets

156

Open

Non-Current Asset - Capital Assets

157

Right of Way

Non-Current Asset - Capital Assets

158

Construction in Progress

Non-Current Asset - Capital Assets

159

Subscription Asset

Non-Current Asset - Capital Assets

160

Accumulated amortization – Subscription Asset

Non-Current Asset - Capital Assets

161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 171, 172, 173, 174, 175, 176

Open

Non-Current Asset - Capital Assets

177, 178, 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

Deferred Outflows of Resources

195

Deferred Outflows (Point off each individual deferral in a separate sub-account)

Deferred Outflows of Resources

196, 197

Open for Deferred Outflows

Deferred Outflows of Resources

198, 199

Reserved

Current Liabilities

200

Open

Current Liabilities

201

Vouchers Payable

Current Liabilities

202

Accounts Payable

Current Liabilities

203

Drain Orders Payable

Current Liabilities

204

Open

Current Liabilities

205

Judgments Payable

Current Liabilities

206

Annuities Payable

Current Liabilities

207

Notes Payable (Current)

Current Liabilities

208

Leases Payable (Current)

Current Liabilities

209

Subscription Liability (Current)

Current Liabilities

210

Open

Current Liabilities

211

Contracts Payable-Retained Percentage

Current Liabilities

212

Open

Current Liabilities

213

Land Contracts Payable-Current Portion

Current Liabilities

214

Due to Other Funds

Current Liabilities

215, 216, 217, 218, 219, 220

Open

Current Liabilities

221

Due to Cities

Current Liabilities

222

Due to Counties

Current Liabilities

223

Due to Libraries

Current Liabilities

224

Due to Road Commissions

Current Liabilities

225

Due to Schools

Current Liabilities

226

Due to Townships

Current Liabilities

227

Due to Villages

Current Liabilities

228

Due to State of Michigan

Current Liabilities

229

Due to Federal Government

Current Liabilities

230

Due to Other Units of Government

Current Liabilities

231

Payroll Deductions Payable

Current Liabilities

232

Due to Employees

Current Liabilities

233

Due to Former Employees

Current Liabilities

234

Due to Intermediate School Districts

Current Liabilities

235

Due to Community Colleges

Current Liabilities

236

Due to Special Education

Current Liabilities

237, 238, 239, 240, 241, 242, 243, 244, 245, 246, 247, 248, 249

Open

Current Liabilities

250

Bonds Payable-Current

Current Liabilities

251

Accrued Interest Payable

Current Liabilities

252, 253, 254

Open

Current Liabilities

255

Customer Deposits and Interest Payable

Current Liabilities

256

Open

Current Liabilities

257

Accrued Wages Payable

Current Liabilities

258

Accrued Taxes Payable (Includes Payroll Taxes)

Current Liabilities

259

Open

Current Liabilities

260

Accrued Vacation Payable

Current Liabilities

261

Accrued Sick Leave Payable

Current Liabilities

262, 263, 264

Open

Current Liabilities

265

Bonds Payable (Cash Bonds, Appearance Bonds)

Current Liabilities

266

Court Orders Payable

Current Liabilities

267

Due to Court Wards

Current Liabilities

268

Unclaimed Money

Current Liabilities

269

Garnishments Payable

Current Liabilities

270

Patients or Inmates Trust Money Payable

Current Liabilities

271

Restitutions Payable

Current Liabilities

272

Open

Current Liabilities

273

Undistributed Receipts

Current Liabilities

274

Undistributed Tax Collections

Current Liabilities

275

Due to Taxpayers (Tax Overpayments and Duplicate Payments)

Current Liabilities

276

Receipts Receivable

Current Liabilities

277, 278, 279, 280, 281, 282

Open

Current Liabilities

283

Performance Deposits Payable

Current Liabilities

284, 285

Open

Current Liabilities

286

Due to Fiscal Agent

Current Liabilities

287, 288

Open

Current Liabilities

289

Unamortized Premiums on Bonds Sold

Current Liabilities

277, 278, 279, 280, 281, 282

Open

Current Liabilities

297, 298, 299

Reserved

Long-term Liabilities

300

Bonds Payable

Long-term Liabilities

301, 302, 303

Open

Long-term Liabilities

304

Leases Payable (Non-Current)

Long-term Liabilities

305, 306

Open

Long-term Liabilities

307

Notes Payable

Long-term Liabilities

308

Open

Long-term Liabilities

309

Subscription Liability (Non-Current)

Long-term Liabilities

310, 311, 312, 313

Open

Long-term Liabilities

314

Advances from Other Funds

Long-term Liabilities

315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 326, 327

Open

Long-term Liabilities

328

Advances from State

Long-term Liabilities

329

Advances from Federal Government

Long-term Liabilities

330

Advances from Local Units of Government

Long-term Liabilities

331, 332

Open

Long-term Liabilities

333

Advances-Special Assessment Districts

Long-term Liabilities

334

Net Pension Liability

Long-term Liabilities

335

Net OPEB Liability

Long-term Liabilities

336, 337, 338

Open

Long-term Liabilities

339

Unearned Revenues

Long-term Liabilities

340, 341, 342

Open

Long-term Liabilities

343

Accrued Vacation and Sick Leave Payable

Long-term Liabilities

344, 345, 346, 347, 348, 349, 350, 351, 352, 353, 354, 355, 356

Open

Long-term Liabilities

357, 358, 359

Open

Deferred Inflows of Resources

360

Deferred Inflows (point off each individual deferral in a separate sub-account)

Deferred Inflows of Resources

361, 362, 363, 364, 365, 366, 367

Open for Deferred Inflows

Deferred Inflows of Resources

368, 369

Reserved

Fund Balance

370, 371

Fund Balance-Non-Spendable-Other

Fund Balance

372

Fund Balance-Non-Spendable-Long-Term Advances to Other Funds

Fund Balance

373, 374

Fund Balance-Non-Spendable-Other

Fund Balance

375, 376, 377, 378, 379

Fund Balance-Restricted

Fund Balance

380, 381, 382, 383, 384

Fund Balance-Committed

Fund Balance

385, 386, 387, 388, 389

Fund Balance-Assigned

Fund Balance

390

Fund Balance-Unassigned

Net Position

391

Net Position (Net) Invested in Capital Assets

Net Position

392, 393, 394, 395, 396, 397, 398

Net Position-Restricted

Net Position

399

Net Position-Unrestricted