Object codes
The object says what the money is. Each code has a plain-language description and a published FTR line for every fund type. Ranges marked local detail are reserved for an agency's own codes.
1000-1899 Assets
Current Assets 1000-1199
- 1000Cash & Cash Equivalents
- 1001-1049Cash & Cash Equivalents – Local Detail
- 1050Investments
- 1051-1079Investments – Local Detail
- 1080Cash / Asset Suspense – Unidentified Receipts
- 1081-1089Asset Suspense – Local Detail
- 1090Cash Allocated to Funds
- 1091-1099Cash Allocated to Funds - Local Detail
- 1100Taxes Receivable
- 1101-1119Taxes Receivable – Local Detail
- 1120Accounts Receivable
- 1121-1139Accounts Receivable – Local Detail
- 1140Intergovernmental Receivable
- 1141-1149Intergovernmental Receivable – Local Detail
- 1150Due From Other Funds
- 1151-1159Due From Other Funds – Local Detail
- 1160Inventory
- 1161-1169Inventory – Local Detail
- 1170Prepaid Items
- 1171-1179Prepaid Items – Local Detail
- 1180Interest Receivable
- 1181Leases Receivable — Current
- 1182Loans, Notes & Contracts Receivable — Current
- 1183Restricted Cash & Investments — Current
- 1184Allowance for Uncollectible Receivables
- 1185Other Current Assets
- 1186-1199Current Assets – Local Detail
Capital Assets 1200-1299
- 1200Capital Assets – Land
- 1210Capital Assets – Buildings
- 1220Capital Assets – Improvements
- 1230Capital Assets – Infrastructure
- 1240Capital Assets – Equipment/Vehicles
- 1250Accumulated Depreciation (Contra)
- 1255Accumulated Amortization
- 1260Construction in Progress
- 1265Intangible Assets — Amortizable
- 1266Intangible Assets — Nonamortizable
- 1270Lease Assets (Right-to-Use)
- 1275Subscription Assets (SBITA)
- 1280Other Capital Assets
- 1290-1299Capital Assets – Local Detail
Noncurrent Assets 1300-1399
Investments by Type 1400-1449
- 1400U.S. Government ObligationsProposed
- 1401Municipal BondsProposed
- 1402Domestic Corporate BondsProposed
- 1403International BondsProposed
- 1404Domestic StocksProposed
- 1405International StocksProposed
- 1406Real Estate InvestmentsProposed
- 1407Private EquityProposed
- 1408Hedge FundsProposed
- 1409Other Investments by TypeProposed
- 1410-1449Investments by Type – Local DetailProposed
Other Assets 1800-1899
1900-1999 Deferred Outflows of Resources
2000-2799 Liabilities
Current Liabilities 2000-2199
- 2000Accounts Payable
- 2001-2009Accounts Payable – Local Detail
- 2010Accrued Payroll & Benefits
- 2011-2019Accrued Payroll & Benefits – Local Detail
- 2020Unearned / Deferred Revenue
- 2021-2029Unearned / Deferred Revenue – Local Detail
- 2030Due To Other Funds
- 2031-2039Due To Other Funds – Local Detail
- 2040-2099Current Liabilities – Local Detail
- 2100Contracts & Retainage Payable
- 2110Interest Payable
- 2120Due to Other Governments
- 2130Deposits & Advances
- 2140Advances from Other Funds
- 2150Loans & Notes Payable — Short-Term
- 2160Compensated Absences — Current Portion
- 2170Long-Term Debt — Due Within One Year
- 2171Lease Liability — Due Within One Year
- 2172Subscription Liability — Due Within One Year
- 2173Other Long-Term Liabilities — Due Within One Year
- 2180Suspense / Clearing
- 2181-2189Suspense / Clearing - Local Detail
- 2190Other Current Liabilities
- 2191-2199Current Liabilities – Local Detail (2)
Long-Term Liabilities 2200-2799
- 2200Long-Term Debt – Bonds/COPs
- 2201General Obligation Bonds
- 2202Revenue Bonds
- 2203Certificates of Participation
- 2204Other Bonds
- 2205Unamortized Bond Premium / (Discount)
- 2206-2209Long-Term Debt – Bonds/COPs – Local Detail
- 2210Lease / SBITA Liability (GASB 87/96)
- 2211Lease Liability — Noncurrent
- 2212Subscription Liability — Noncurrent
- 2213Lease Obligations — Purchase Agreements
- 2214-2219Lease / SBITA Liability (GASB 87/96) – Local Detail
- 2220Compensated Absences
- 2230Net Pension/OPEB Liability
- 2231Net Pension Liability
- 2232Net OPEB Liability
- 2233-2239Pension & OPEB Liabilities – Local Detail
- 2240Loans Payable — Long-Term
- 2250Notes Payable — Long-Term
- 2260Other Long-Term Debt
- 2270Construction Financing — Federal
- 2280Construction Financing — State
- 2290Deposits & Advances — Noncurrent
- 2300Claims & Judgments Payable
- 2310Landfill Closure & Postclosure Care
- 2320Pollution Remediation Obligations
- 2330Other Noncurrent Liabilities
- 2340-2799Long-Term Liabilities – Local Detail
2800-2899 Deferred Inflows of Resources
2900-2999 Fund Balance / Net Position
- 2900Fund Balance / Net Position – Unassigned
- 2910Fund Balance – Restricted
- 2920Fund Balance – Assigned/Committed
- 2930Fund Balance — Nonspendable
- 2940Fund Balance — Committed
- 2950Fund Balance — Assigned
- 2960Net Position — Net Investment in Capital Assets
- 2970Net Position — Restricted
- 2980Net Position — Unrestricted
- 2990-2999Equity – Local Detail
3000-3999 Revenues
Taxes 3000-3099
- 3000Property Taxes
- 3001Property Taxes — Supplemental Roll (Current)
- 3002Property Tax In-Lieu of Vehicle License Fees
- 3003Property Taxes — Voter-Approved Indebtedness
- 3004Property Taxes — Voter-Approved Indebtedness, Supplemental
- 3005Property Taxes — Prior Years
- 3006Property Taxes — Supplemental Roll, Prior Years
- 3007Property Taxes — Pass-Through (ABX1 26)
- 3008Property Taxes — Residual (ABX1 26)
- 3009Other Property Taxes
- 3010Sales & Use Taxes
- 3011Transportation Taxes — Transit
- 3012Transportation Taxes — Nontransit
- 3013Property Taxes — Less-than-CountywideProposed
- 3014Property Taxes — Supplemental Less-than-CountywideProposed
- 3015Transactions and Use TaxesProposed
- 3020Utility User Taxes
- 3030Transient Occupancy Taxes
- 3040Business License Taxes
- 3050Franchise Taxes
- 3060Property Transfer Taxes
- 3070Parcel Taxes / Special Taxes
- 3080Other Taxes
- 3081Interest, Penalties & Delinquent Taxes
- 3082Construction / Development Taxes
- 3083Admission Taxes
- 3084Parking Taxes
- 3085Aircraft TaxesProposed
- 3086Timber Yield TaxesProposed
- 3087Vehicle Registration Fees — Local MeasuresProposed
- 3090-3099Taxes – Local Detail
Licenses/Permits/Fees/Fines 3100-3199
- 3100Licenses & Permits
- 3101Animal Licenses
- 3102Bicycle Licenses
- 3103Construction Permits
- 3104Street & Curb Permits
- 3105-3109Licenses & Permits – Local Detail
- 3110Development & Impact Fees
- 3111-3119Development & Impact Fees – Local Detail
- 3120Fines & Forfeitures
- 3121Vehicle Code Fines
- 3122Forfeitures & Penalties
- 3123-3129Fines & Forfeitures – Local Detail
- 3130Special Benefit Assessments
- 3131Special Assessments — Fire
- 3132Special Assessments — Paramedics
- 3133Special Assessments — Police
- 3134Special Assessments — Street Lighting
- 3135Special Assessments — Other
- 3136-3139Special Benefit Assessments – Local Detail
- 3140-3199Other Fees – Local Detail
Intergovernmental — Federal 3200-3209
Intergovernmental — State 3210-3219
- 3210Intergovernmental — State
- 3211Homeowners Property Tax Relief
- 3212Gasoline Tax (Highway Users Tax Account)
- 3213Road Maintenance & Rehabilitation Account
- 3214Peace Officer Standards & Training
- 3215Off-Highway Motor Vehicle In-Lieu Fees
- 3216State Mandated Cost Reimbursements
- 3217Public Safety Sales Tax (Proposition 172)
- 3218Public Safety Realignment (2011)
- 3219Other State Grants & Subventions
Intergovernmental — Local/Other 3220-3299
Charges for Services 3300-3399
- 3300Charges for Services
- 3301-3309Charges for Services – Local Detail
- 3310Utility Service Charges
- 3311Water Service Charges
- 3312Water Connection Fees
- 3313Sewer Service Charges
- 3314Sewer Connection Fees
- 3315Solid Waste Service Charges
- 3316Sales of Refuse & Recyclables
- 3317Electric Service Charges
- 3318Gas Service Charges
- 3319Other Utility Charges
- 3320Zoning & Subdivision Fees
- 3321Plan Check Fees
- 3322Engineering & Inspection Fees
- 3323Special Police Services
- 3324Special Fire Services
- 3325Ambulance & First Aid Charges
- 3326Animal Shelter Fees
- 3327Street, Sidewalk & Curb Repair Charges
- 3328Weed & Lot Cleaning Charges
- 3329Library Fines & Fees
- 3330Parks & Recreation Fees
- 3331Golf Course Fees
- 3332Parking Facility Charges
- 3333Cemetery Revenues
- 3334Housing Revenues
- 3335Stadium Revenues
- 3336Airport Revenues
- 3337Port & Harbor Revenues
- 3338Hospital Revenues
- 3339Transit Revenues
- 3340Interfund Charges for Services
- 3341Other Charges for Current Services
- 3342-3399Charges for Services – Local Detail
Use of Money & Property 3400-3409
Contributions & Donations 3410-3419
Miscellaneous / Other 3420-3499
Capital Contributions 3500-3599
Enterprise Operating Revenue Detail 3600-3689
- 3600Utility Charges — ResidentialProposed
- 3601Utility Charges — BusinessProposed
- 3602Utility Charges — IndustrialProposed
- 3603Utility Charges — Irrigation and AgriculturalProposed
- 3604Utility Charges — Residential, Outside BoundariesProposed
- 3605Utility Charges — Business, Outside BoundariesProposed
- 3606Utility Charges — Industrial, Outside BoundariesProposed
- 3607Utility Charges — Irrigation and Agricultural, Outside BoundariesProposed
- 3608Utility Sales — Public AuthoritiesProposed
- 3609Utility Sales — Other Utilities for ResaleProposed
- 3610Standby and Availability ChargesProposed
- 3611Fire Protection Service ChargesProposed
- 3612Groundwater Replenishment ChargesProposed
- 3613Servicing of Customer InstallationsProposed
- 3614Utility Charges — RuralProposed
- 3615Disposal Fees — CommercialProposed
- 3616Disposal Fees — PublicProposed
- 3620Hangar RentalsProposed
- 3621Aircraft Parking and TiedownsProposed
- 3622Building and Terminal RentalsProposed
- 3623Ground LeasesProposed
- 3624Fuel Flowage FeesProposed
- 3625Landing, Gate and Ramp FeesProposed
- 3626Passenger Facility ChargesProposed
- 3627Concession RevenuesProposed
- 3628Enterprise Sales and ServicesProposed
- 3630DockageProposed
- 3631WharfageProposed
- 3632Storage, Demurrage and Space RentalProposed
- 3633Loading and UnloadingProposed
- 3634Bulk Loader Service ChargesProposed
- 3635Cargo Service ChargesProposed
- 3636StevedoringProposed
- 3637Slip RentalsProposed
- 3638Launching ChargesProposed
- 3639Fuel SalesProposed
- 3640Passenger FaresProposed
- 3641Special Transit FaresProposed
- 3642Auxiliary Transportation RevenuesProposed
- 3643Nonpublic Transportation RevenuesProposed
- 3644Tolls, Fees and FinesProposed
- 3645State Transit AssistanceProposed
- 3646Local Funds Dedicated to TransitProposed
- 3647Revenues Under Purchased Transportation AgreementsProposed
- 3648Federal Capital Assistance Used for OperationsProposed
- 3650Patient Revenue — Daily Hospital ServicesProposed
- 3651Patient Revenue — Ambulatory ServicesProposed
- 3652Patient Revenue — Inpatient AncillaryProposed
- 3653Patient Revenue — Outpatient AncillaryProposed
- 3654Patient Revenue — OtherProposed
- 3655Deductions — Charity CareProposed
- 3656Deductions — Donations for Indigent CareProposed
- 3657Deductions — Provision for Bad DebtsProposed
- 3658Deductions — Medicare Contractual AdjustmentsProposed
- 3659Deductions — Medi-Cal Contractual AdjustmentsProposed
- 3660Deductions — Other Contractual AdjustmentsProposed
- 3661Deductions — OtherProposed
- 3662Capitation Premiums — MedicareProposed
- 3663Capitation Premiums — Medi-CalProposed
- 3664Capitation Premiums — OtherProposed
- 3665Tuition and Educational RevenuesProposed
- 3666Services, Commissions and RentalsProposed
- 3667Maintenance of Restricted Funds RevenuesProposed
- 3668Unrestricted Income from Endowment FundsProposed
- 3669Unrestricted Income from Other Restricted FundsProposed
- 3670Term Endowments Becoming UnrestrictedProposed
- 3671Transfers from Restricted Funds for Nonoperating ExpensesProposed
- 3672Physician Office and Other Rental RevenuesProposed
- 3673Medical Office Building RevenuesProposed
- 3674Child Care Services RevenuesProposed
- 3675Family Housing RevenuesProposed
- 3676Retail Operations RevenuesProposed
- 3680Conduit Issuance and Closing FeesProposed
- 3681Conduit Administration and Monitoring FeesProposed
- 3682Conduit Lease Program RevenuesProposed
- 3683Risk Pool Member ContributionsProposed
- 3684Risk Pool Claim AdjustmentsProposed
Fiduciary Additions 3690-3719
Intergovernmental Program Revenue 3720-3759
- 37201991 Realignment — Social ServicesProposed
- 37211991 Realignment — Health ServicesProposed
- 37221991 Realignment — Mental HealthProposed
- 37231991 Realignment — OtherProposed
- 37242011 Realignment — Health and Human ServicesProposed
- 3725Public Assistance Administration — StateProposed
- 3726Public Assistance Programs — StateProposed
- 3727Aid for Mental Health — StateProposed
- 3728Health Programs — StateProposed
- 3729Alcohol and Drug Programs — StateProposed
- 3730Child Support Services — StateProposed
- 3731Aid for Corrections — StateProposed
- 3732Aid for Agriculture — StateProposed
- 3733Aging Programs — StateProposed
- 3734Law Enforcement Grants — StateProposed
- 3735Supplemental Law Enforcement Services (COPS)Proposed
- 3736Victim/Witness Programs — StateProposed
- 3737Disaster Assistance — StateProposed
- 3738Tobacco Tax Allocations (Proposition 99)Proposed
- 3739Motor Vehicle License Fee SubventionsProposed
- 3740Gasoline Tax — Section 2103Proposed
- 3741Gasoline Tax — Section 2104Proposed
- 3742Gasoline Tax — Section 2105Proposed
- 3743Gasoline Tax — Section 2106Proposed
- 3744Gasoline Tax — Section 2107Proposed
- 3745Gasoline Tax — Section 2107.5Proposed
- 3746Public Assistance Administration — FederalProposed
- 3747Public Assistance Programs — FederalProposed
- 3748Health Administration — FederalProposed
- 3749Health and Mental Health Grants — FederalProposed
- 3750Alcohol and Drug Programs — FederalProposed
- 3751Child Support Services — FederalProposed
- 3752Aging Programs — FederalProposed
- 3753Law Enforcement Grants — FederalProposed
- 3754Disaster Assistance — FederalProposed
- 3755Federal Highway and Transportation GrantsProposed
- 3756Forest Reserve RevenueProposed
- 3757Federal Payments in Lieu of TaxesProposed
- 3758Successor Agency and Housing Authority PaymentsProposed
Program Service Charges 3760-3779
- 3760Assessment and Tax Collection FeesProposed
- 3761Property Tax Administration Fees — CitiesProposed
- 3762Property Tax Administration Fees — Special DistrictsProposed
- 3763Property Tax Administration Fees — Successor AgenciesProposed
- 3764Auditing and Accounting FeesProposed
- 3765Communication Services ChargesProposed
- 3766Election Services ChargesProposed
- 3767Legal Services ChargesProposed
- 3768Personnel Services ChargesProposed
- 3769Building Maintenance and Grounds ChargesProposed
- 3770Agricultural Services ChargesProposed
- 3771Civil Process ServicesProposed
- 3772Court Fees and CostsProposed
- 3773Estate FeesProposed
- 3774Recording FeesProposed
- 3775Health FeesProposed
- 3776Mental Health Services ChargesProposed
- 3777California Children’s Services ChargesProposed
- 3778Institutional Care and ServicesProposed
- 3779Booking FeesProposed
Program Miscellaneous Revenue 3780-3799
Revenues — Local Detail 3800-3999
4000-4999 Payroll & Benefits
Salaries & Wages 4000-4099
Employee Benefits 4100-4199
Payroll Suspense / Clearing 4980-4989
Payroll Contra 4990-4999
5000-5999 Materials & Services
Materials & Supplies 5000-5099
Contracts & Services 5100-5199
Other Operating 5200-5299
- 5200Other Operating Expenditures
- 5210Utilities (Operating)
- 5220Insurance
- 5230Claims & Judgments
- 5235Risk Pool Claims PaidProposed
- 5240Travel / Training / Conferences
- 5250Memberships / Dues / Subscriptions
- 5260Bank / Trustee / Paying Agent Fees
- 5270Rentals & Leases
- 5280Miscellaneous Operating
- 5290-5299Other Operating – Local Detail
Depreciation & Amortization 5300-5349
Nonoperating Expenses 5400-5449
Grants, Aid and Other Payments 5450-5499
Interfund Charges 5600-5699
Fiduciary Deductions 5700-5749
- 5700Benefit PaymentsProposed
- 5701Benefit Payments — Disability RetirementProposed
- 5702Benefit Payments — Death, Survivor and OtherProposed
- 5710Refunds of ContributionsProposed
- 5720Payments to and for DepositorsProposed
- 5730Distributions from Pooled InvestmentsProposed
- 5740Securities Lending ExpenseProposed
- 5745-5749Fiduciary Deductions – Local DetailProposed
Expenditure Suspense / Clearing 5980-5989
Operating Contra 5990-5999
6000-6999 Capital Outlay
Land 6000-6189
Capital Outlay Contra — Land 6190-6199
Buildings 6200-6389
Capital Outlay Contra — Buildings 6390-6399
Infrastructure 6400-6589
Capital Outlay Contra — Infrastructure 6590-6599
Equipment/Vehicles 6600-6789
Capital Outlay Contra — Equipment/Vehicles 6790-6799
Capital Outlay — Other/Detail 6800-6989
Capital Outlay Contra — Local Detail 6990-6999
7000-7999 Debt Service
Principal 7000-7009
Issuance/Fiscal Charges 7020-7029
Leases, Subscriptions & Other Debt Service 7030-7079
Debt Service — Other/Detail 7080-7989
Debt Service Contra 7990-7999
8000-8999 Other Financing Sources/Uses
Transfers 8000-8019
Proceeds of Debt 8020-8029
Sale of Capital Assets 8030-8499
Other Financing — Other/Detail 8500-8989
- 8500Insurance Recoveries
- 8510Lease Financing
- 8520Subscription Financing
- 8530Refunding Bond Proceeds
- 8540Premium on Bonds Issued
- 8550Discount on Bonds Issued
- 8560Payment to Refunded Bond Escrow Agent
- 8570Refinancing Proceeds — Loans & Notes
- 8580Payments to Refinanced Loans & Notes
- 8590Other Financing Sources (Uses) — Other
- 8600Special Items
- 8610Extraordinary Items
- 8620-8989Other Financing – Local Detail