The Balance Sheet and Statement of Net Position Account Numbers provide a standardized framework for classifying and reporting a local government's assets, liabilities, deferred inflows and outflows of resources, and fund balance or net position.
Search Account Numbers using Type, Account Number, or Account Name
|
Account Number |
Type |
Account Name |
|---|---|---|
|
001 |
Current Assets - Cash and Investments |
Cash-Checking |
|
002 |
Current Assets - Cash and Investments |
Cash-Savings |
|
003 |
Current Assets - Cash and Investments |
Cash-Certificates of Deposit |
|
004 |
Current Assets - Cash and Investments |
Imprest (Petty) Cash |
|
005, 006 |
Current Assets - Cash and Investments |
Open |
|
007 |
Current Assets - Cash and Investments |
Cash-Payroll Bank Account |
|
008, 009, 010, 011, 012, 013 |
Current Assets - Cash and Investments |
Open |
|
014, 015 |
Current Assets - Cash and Investments |
Reserved |
|
016 |
Current Assets - Cash and Investments |
Deposits with Fiscal Agent |
|
017 |
Current Assets - Cash and Investments |
Investments |
|
018 |
Current Assets - Receivables |
Receivables |
|
019 |
Current Assets - Receivables |
Taxes Receivable |
|
020 |
Current Assets - Receivables |
Taxes Receivable-Real Property-Current Levy |
|
021 |
Current Assets - Receivables |
Open |
|
022 |
Current Assets - Receivables |
Taxes Receivable-Personal Property-Current Levy |
|
023, 024, 025 |
Current Assets - Receivables |
Open |
|
026 |
Current Assets - Receivables |
Taxes Receivable-Delinquent-Real Property |
|
027 |
Current Assets - Receivables |
Open |
|
028 |
Current Assets - Receivables |
Taxes Receivable-Delinquent-Personal Property |
|
029 |
Current Assets - Receivables |
Open |
|
030 |
Current Assets - Receivables |
Interest and Penalties Receivable on Taxes |
|
031, 032 |
Current Assets - Receivables |
Open |
|
033 |
Current Assets - Receivables |
Utility Bills Receivable |
|
034 |
Current Assets - Receivables |
Delinquent Utility Bills Receivable (on tax roll) |
|
035, 036, 037, 038, 039 |
Current Assets - Receivables |
Open |
|
040 |
Current Assets - Receivables |
Accounts Receivable (Genera-Not Governmental Units) |
|
041 |
Current Assets - Receivables |
Estimated Uncollectable Accounts Receivable (Credit) |
|
042, 043 |
Current Assets - Receivables |
Open |
|
044 |
Current Assets - Receivables |
Travel Advances Receivable |
|
045 |
Current Assets - Receivables |
Special Assessments Receivable-Current |
|
046 |
Current Assets - Receivables |
Open |
|
047 |
Current Assets - Receivables |
Special Assessments Receivable-Delinquent |
|
048 |
Current Assets - Receivables |
Open |
|
049 |
Current Assets - Receivables |
Special Assessments Receivable-Unavailable |
|
050, 051, 052, 053, 054, 055 |
Current Assets - Receivables |
Open |
|
056 |
Current Assets - Receivables |
Interest Receivable |
|
057 |
Current Assets - Receivables |
Local Unit’s Share of Assessment Improvement Costs Receivable |
|
058, 059 |
Current Assets - Receivables |
Open |
|
060 |
Current Assets - Receivables |
Notes Receivable |
|
061 |
Current Assets - Receivables |
Loan Receivable |
|
062 |
Current Assets - Receivables |
Leases Receivable (Current) |
|
063 |
Current Assets - Receivables |
Open |
|
064 |
Current Assets - Receivables |
Land Contracts Receivable |
|
065, 066, 067, 068, 069, 070 |
Current Assets - Receivables |
Open |
|
071 |
Current Assets - Receivables |
Due from Cities |
|
072 |
Current Assets - Receivables |
Due from Counties |
|
073 |
Current Assets - Receivables |
Due from Libraries |
|
074 |
Current Assets - Receivables |
Due from Road Commissions |
|
075 |
Current Assets - Receivables |
Due from Schools |
|
076 |
Current Assets - Receivables |
Due from Townships (Except Road Agreements) |
|
077 |
Current Assets - Receivables |
Due from Villages |
|
078 |
Current Assets - Receivables |
Due from State |
|
079 |
Current Assets - Receivables |
Due from Federal Government |
|
080 |
Current Assets - Receivables |
Due from Townships (Road Agreements) |
|
081 |
Current Assets - Receivables |
Due from Other Units of Government |
|
082 |
Current Assets - Receivables |
Open |
|
083 |
Current Assets - Receivables |
Due from Employees |
|
084 |
Current Assets - Receivables |
Due from Other Funds |
|
085, 086 |
Current Assets - Receivables |
Open |
|
087 |
Current Assets - Receivables |
Court Orders Receivable |
|
088 |
Current Assets - Receivables |
Service Fees Receivable |
|
088.1 |
Current Assets - Receivables |
Forfeiture Certificate Recording Fees Receivable |
|
089, 090, 091, 092, 093, 094, 095, 096, 097 |
Current Assets - Receivables |
Open |
|
098, 099, 100 |
Current Assets - Receivables |
Reserved |
|
101 |
Current Assets - Inventory |
Inventory |
|
102, 103, 104, 105, 106 |
Current Assets - Inventory |
Open |
|
107, 108 |
Current Assets - Inventory |
Reserved |
|
109 |
Current Assets - Inventory |
Inventory-Road Materials |
|
110 |
Current Assets - Inventory |
Inventory-Equipment Materials and Parts |
|
111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122 |
Other Current Assets |
Open |
|
123 |
Other Current Assets |
Prepaid Expenses (Expenditures) |
|
124, 125, 126 |
Other Current Assets |
Open |
|
127 |
Other Current Assets |
Reserved |
|
128 |
Other Current Assets |
Assets Held for Sale |
|
129 |
Other Current Assets |
Reserved |
|
130 |
Non-Current Asset - Capital Assets |
Land |
|
131 |
Non-Current Asset - Capital Assets |
Land Improvements-Non-Depreciating |
|
132 |
Non-Current Asset - Capital Assets |
Land Improvements-Depreciating |
|
133 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Land Improvements |
|
134 |
Non-Current Asset - Capital Assets |
Depletable Assets |
|
135 |
Non-Current Asset - Capital Assets |
Accumulated Depletion-Depletable Assets |
|
136 |
Non-Current Asset - Capital Assets |
Buildings, Building Additions, and Improvements |
|
137 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Buildings, Building Additions, and Improvements |
|
138 |
Non-Current Asset - Capital Assets |
Road Equipment |
|
139 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Road Equipment |
|
140 |
Non-Current Asset - Capital Assets |
Shop Equipment |
|
141 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Shop Equipment |
|
142 |
Non-Current Asset - Capital Assets |
Engineering Equipment |
|
143 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Engineering Equipment |
|
144 |
Non-Current Asset - Capital Assets |
Yard and Storage Equipment |
|
145 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Yard and Storage Equipment |
|
146 |
Non-Current Asset - Capital Assets |
Office Equipment and Furniture |
|
147 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Office Equipment and Furniture |
|
148 |
Non-Current Asset - Capital Assets |
Vehicles |
|
149 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Vehicles |
|
150 |
Non-Current Asset - Capital Assets |
Books & Related Materials |
|
151 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Books & Related Materials |
|
152 |
Non-Current Asset - Capital Assets |
Water System |
|
153 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Water System |
|
154 |
Non-Current Asset - Capital Assets |
Sewer System |
|
155 |
Non-Current Asset - Capital Assets |
Accumulated Depreciation-Sewer System |
|
156 |
Non-Current Asset - Capital Assets |
Open |
|
157 |
Non-Current Asset - Capital Assets |
Right of Way |
|
158 |
Non-Current Asset - Capital Assets |
Construction in Progress |
|
159 |
Non-Current Asset - Capital Assets |
Subscription Asset |
|
160 |
Non-Current Asset - Capital Assets |
Accumulated amortization – Subscription Asset |
|
161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 171, 172, 173, 174, 175, 176 |
Non-Current Asset - Capital Assets |
Open |
|
177, 178, 179 |
Non-Current Asset - Capital Assets |
Reserved |
|
180 |
Other Non-Current Assets |
Investments of Surplus Funds |
|
181 |
Other Non-Current Assets |
Investment in Joint Venture |
|
182 |
Other Non-Current Assets |
Lease Assets (Right of Use) |
|
183 |
Other Non-Current Assets |
Accumulated Amortization-Leases |
|
184, 185 |
Other Non-Current Assets |
Open |
|
186 |
Other Non-Current Assets |
Reserved |
|
187 |
Other Non-Current Assets |
Long Term Contracts Receivable |
|
188 |
Other Non-Current Assets |
Derivative Contracts |
|
189 |
Other Non-Current Assets |
Leases Receivable (Long-Term) |
|
190 |
Other Non-Current Assets |
Net Pension Asset |
|
191 |
Other Non-Current Assets |
Net OPEB Asset |
|
192 |
Other Non-Current Assets |
Unamortized Discounts on Bonds Sold by the Local Unit |
|
193 |
Other Non-Current Assets |
Long-Term Advances to Other Funds |
|
194 |
Other Non-Current Assets |
Long-Term Advances to Other Units of Government |
|
195 |
Deferred Outflows of Resources |
Deferred Outflows (Point off each individual deferral in a separate sub-account) |
|
196, 197 |
Deferred Outflows of Resources |
Open for Deferred Outflows |
|
198, 199 |
Deferred Outflows of Resources |
Reserved |
|
200 |
Current Liabilities |
Open |
|
201 |
Current Liabilities |
Vouchers Payable |
|
202 |
Current Liabilities |
Accounts Payable |
|
203 |
Current Liabilities |
Drain Orders Payable |
|
204 |
Current Liabilities |
Open |
|
205 |
Current Liabilities |
Judgments Payable |
|
206 |
Current Liabilities |
Annuities Payable |
|
207 |
Current Liabilities |
Notes Payable (Current) |
|
208 |
Current Liabilities |
Leases Payable (Current) |
|
209 |
Current Liabilities |
Subscription Liability (Current) |
|
210 |
Current Liabilities |
Open |
|
211 |
Current Liabilities |
Contracts Payable-Retained Percentage |
|
212 |
Current Liabilities |
Open |
|
213 |
Current Liabilities |
Land Contracts Payable-Current Portion |
|
214 |
Current Liabilities |
Due to Other Funds |
|
215, 216, 217, 218, 219, 220 |
Current Liabilities |
Open |
|
221 |
Current Liabilities |
Due to Cities |
|
222 |
Current Liabilities |
Due to Counties |
|
223 |
Current Liabilities |
Due to Libraries |
|
224 |
Current Liabilities |
Due to Road Commissions |
|
225 |
Current Liabilities |
Due to Schools |
|
226 |
Current Liabilities |
Due to Townships |
|
227 |
Current Liabilities |
Due to Villages |
|
228 |
Current Liabilities |
Due to State of Michigan |
|
229 |
Current Liabilities |
Due to Federal Government |
|
230 |
Current Liabilities |
Due to Other Units of Government |
|
231 |
Current Liabilities |
Payroll Deductions Payable |
|
232 |
Current Liabilities |
Due to Employees |
|
233 |
Current Liabilities |
Due to Former Employees |
|
234 |
Current Liabilities |
Due to Intermediate School Districts |
|
235 |
Current Liabilities |
Due to Community Colleges |
|
236 |
Current Liabilities |
Due to Special Education |
|
237, 238, 239, 240, 241, 242, 243, 244, 245, 246, 247, 248, 249 |
Current Liabilities |
Open |
|
250 |
Current Liabilities |
Bonds Payable-Current |
|
251 |
Current Liabilities |
Accrued Interest Payable |
|
252, 253, 254 |
Current Liabilities |
Open |
|
255 |
Current Liabilities |
Customer Deposits and Interest Payable |
|
256 |
Current Liabilities |
Open |
|
257 |
Current Liabilities |
Accrued Wages Payable |
|
258 |
Current Liabilities |
Accrued Taxes Payable (Includes Payroll Taxes) |
|
259 |
Current Liabilities |
Open |
|
260 |
Current Liabilities |
Accrued Vacation Payable |
|
261 |
Current Liabilities |
Accrued Sick Leave Payable |
|
262, 263, 264 |
Current Liabilities |
Open |
|
265 |
Current Liabilities |
Bonds Payable (Cash Bonds, Appearance Bonds) |
|
266 |
Current Liabilities |
Court Orders Payable |
|
267 |
Current Liabilities |
Due to Court Wards |
|
268 |
Current Liabilities |
Unclaimed Money |
|
269 |
Current Liabilities |
Garnishments Payable |
|
270 |
Current Liabilities |
Patients or Inmates Trust Money Payable |
|
271 |
Current Liabilities |
Restitutions Payable |
|
272 |
Current Liabilities |
Open |
|
273 |
Current Liabilities |
Undistributed Receipts |
|
274 |
Current Liabilities |
Undistributed Tax Collections |
|
275 |
Current Liabilities |
Due to Taxpayers (Tax Overpayments and Duplicate Payments) |
|
276 |
Current Liabilities |
Receipts Receivable |
|
277, 278, 279, 280, 281, 282 |
Current Liabilities |
Open |
|
283 |
Current Liabilities |
Performance Deposits Payable |
|
284, 285 |
Current Liabilities |
Open |
|
286 |
Current Liabilities |
Due to Fiscal Agent |
|
287, 288 |
Current Liabilities |
Open |
|
289 |
Current Liabilities |
Unamortized Premiums on Bonds Sold |
| 290, 291, 293, 294, 295, 296 | Current Liabilities | Open |
|
297, 298, 299 |
Current Liabilities |
Reserved |
|
300 |
Long-term Liabilities |
Bonds Payable |
|
301, 302, 303 |
Long-term Liabilities |
Open |
|
304 |
Long-term Liabilities |
Leases Payable (Non-Current) |
|
305, 306 |
Long-term Liabilities |
Open |
|
307 |
Long-term Liabilities |
Notes Payable |
|
308 |
Long-term Liabilities |
Open |
|
309 |
Long-term Liabilities |
Subscription Liability (Non-Current) |
|
310, 311, 312, 313 |
Long-term Liabilities |
Open |
|
314 |
Long-term Liabilities |
Advances from Other Funds |
|
315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 326, 327 |
Long-term Liabilities |
Open |
|
328 |
Long-term Liabilities |
Advances from State |
|
329 |
Long-term Liabilities |
Advances from Federal Government |
|
330 |
Long-term Liabilities |
Advances from Local Units of Government |
|
331, 332 |
Long-term Liabilities |
Open |
|
333 |
Long-term Liabilities |
Advances-Special Assessment Districts |
|
334 |
Long-term Liabilities |
Net Pension Liability |
|
335 |
Long-term Liabilities |
Net OPEB Liability |
|
336, 337, 338 |
Long-term Liabilities |
Open |
|
339 |
Long-term Liabilities |
Unearned Revenues |
|
340, 341, 342 |
Long-term Liabilities |
Open |
|
343 |
Long-term Liabilities |
Accrued Vacation and Sick Leave Payable |
|
344, 345, 346, 347, 348, 349, 350, 351, 352, 353, 354, 355, 356 |
Long-term Liabilities |
Open |
|
357, 358, 359 |
Long-term Liabilities |
Open |
|
360 |
Deferred Inflows of Resources |
Deferred Inflows (point off each individual deferral in a separate sub-account) |
|
361, 362, 363, 364, 365, 366, 367 |
Deferred Inflows of Resources |
Open for Deferred Inflows |
|
368, 369 |
Deferred Inflows of Resources |
Reserved |
|
370, 371 |
Fund Balance |
Fund Balance-Non-Spendable-Other |
|
372 |
Fund Balance |
Fund Balance-Non-Spendable-Long-Term Advances to Other Funds |
|
373, 374 |
Fund Balance |
Fund Balance-Non-Spendable-Other |
|
375, 376, 377, 378, 379 |
Fund Balance |
Fund Balance-Restricted |
|
380, 381, 382, 383, 384 |
Fund Balance |
Fund Balance-Committed |
|
385, 386, 387, 388, 389 |
Fund Balance |
Fund Balance-Assigned |
|
390 |
Fund Balance |
Fund Balance-Unassigned |
|
391 |
Net Position |
Net Position (Net) Invested in Capital Assets |
|
392, 393, 394, 395, 396, 397, 398 |
Net Position |
Net Position-Restricted |
|
399 |
Net Position |
Net Position-Unrestricted |