Assets Listing

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A10000 - Financial Assets

A11000 - Cash and ST Investments

Bank Accounts and Investments that are expected to expire within one year.

Code Description Definition Examples
1000 BNS CAD General Account    
1002 BNS CAD Payroll Account    
1004 BNS CAD - AP Payments    
1010 BNS MMS Revolving Loans    
1020 BNS Parking    
1022 BNS Campus Security    
1024 BNS Bookstore    
1026 BNS Student Services Chq    
1028 BNS University Advancement    
1030 BNS Recreation and Athletics    
1032 BNS Lifelong Learning    
1034 BNS Student Serv EDI Return    
1035 BNS Ceremonies and Events    
1040 BNS USD General Account    
1042 BNS USD MMS Revolving Loans    
1044 BNS USD US Federal Agency    
1070 Petty Cash    
1072 Cash Float    
1080 Short-term Investments    

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A12000 - Receivables

Obligations owed to the University by debtors and/or customers; This segment is also used temporary asset accounts that holds amounts owed until they can be transferred elsewhere.

Code Description Definition Examples
1200 AR - General Billings    
1202 AR - Finance Bills - Open Item    
1210 AR - Departmental    
1212 AR - Research Grants    
1220 AR - CLASS    
1222 AR - Sun Life Invest Earnings    
1250 Student Accounts Receivable    
1252 Student Payment Plan AR    
1254 Taxable Gjd Adj Student ARact    
1256 Notaxable Gjd Adj Stud AR Acc    
1258 Third-Party Student SIMS AR    
1260 US Direct Loan    
1300 Travel Advances Receivable Payment and subsequent clearing of travel advances to employees.  
1301 Travel Advances - Contra    
1306 Non Employee Travel Advances Payment and subsequent clearing of travel advances to non-employees.  
1320 Employee Payroll Arrears    
1322 Employee Loans    
1350 GST Recoveries on Blended rate    
1352 GST-HST ITC 100 Recoveries    
1354 GST 81 Rebate Receivable    
1356 GST 5 Payable OnSales    
1358 GST-HST Self-Assess Payable    
1360 Tlrn 50 GST Rebate Receivable    
1362 GST Rebate Receivable    
1364 GST Rebate Rcv BC Other NPP    
1380 Passport To Educ Receivable    
1400 Bookstore Returns    
1440 Allowance For Bad Debt    
1449 Misc Revenue Receivables    
1450 AR - AP Suspense    
1452 Accounts Receivable - Suspense    
1454 Purch Card Pmt Clearing    
1456 MECS - Clearing    
1462 Departmental JV Clearing    
1466 CLASS - Clearing    
1468 SERA - Clearing    
1470 SIMS - Clearing    
1472 SIMS - AP Clearing    
1499 Misc Clearing    

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A13000 - Inventories for Resale

Consumable supplies and items held for resale or recharge within the university.

Code Description Definition Examples
1500 Inventory - New CM    
1502 Inventory - Used CM    
1504 Invent - Custom CM and EBooks    
1510 Inventory - General Retail    
1512 Inventory - Supplies and Gifts    
1514 Inventory - Clothing    
1520 Inventory - Tech Products    
1539 Inventory - Consolidation    

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A14000 - Long Term Investments

Description to be provided. 

Code Description Definition Examples
1550 Long Term Investment - General    
1562 LT Investment-Sunlife Annuity    
1564 LT Investments - Other    
1566 Loan To SFU Community Trust    
1568 Vancouver Foundation Invest    
1569 Vancouver Fdn Invmt Non Recov    
1570 CIBC Mellon-Working Cap Resrv    
1571 CIBC Mellon-Bissett Cdn Eq    
1572 CIBC Mellon-Fidelity    
1573 CIBC Mellon-Foreign Equities    
1574 CIBC Mellon-TD Quantitative    
1576 CIBC Mellon-SIAS    
1577 CIBC Mellon-PrivateEq Fund Cdn    
1578 CIBC Mellon-Private Eq Fund US    
1579 CIBC Mellon-BMO Pyrford    
1580 CIBC Mellon-PHN    
1581 CIBC Mellon-Greystone    
1582 CIBC Mellon - BEAM    
1583 CIBC Mellon - SCRE I & II, Balfour    
1584 CIBC Mellon - Azulis    
1599 Investment-Market Adjustment    

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A15000 - Related Parties

Description to be provided. 

Code Description Definition Examples
1600 AR - Related parties    
1610 Internal Loans    
1615 Internal Loan-Bond Fund    

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A16000 - Equity Investments

Description to be provided.  

Code Description Definition Examples
1650 Investment in GNWCT    
1660 Investment in SFUCT    

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A60000 - Non-Financial Assets

A61000 - Tangible Capital Assets

Tangible Capital Assets include fixed assets (such as equipment, buildings and land) and their related accumulated depreciation, as well as Capital Work-in-Progress.

Code Description Definition Examples
1700 Land    
1705 Special Collections    
1706 Special Collection -Contra    
1710 Site Services    
1712 Buildings - Concrete    
1714 Buildings - Wood Frame    
1716 Equipment And Furnishings    
1718 Computer Equipment    
1720 Library Acquisitions    
1722 Leasehold Improvements    
1730 Accum Deprec - Site Services    
1732 Accum Deprec - Buildings,Concr    
1734 Accum Deprec - Buildings,Wood    
1736 Accum Deprec - Equip-Furnish    
1738 Accum Deprec - Computer Equip    
1740 Accum Deprec - Library Acquis    
1742 Accum Deprec - Lshd Impr    
1760 Capital Work-in-Progress    

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A62000 - Other Non-Financial Assets

Description to be provided.  

Code Description Definition Examples
1810 Prepaid Insurance Payments made for future insurance coverage.  
1820 Prepaid Expenses Payments made in advance of receiving products and services.  For Payment Services use only.  
1850 Facilities Inventories    
1860 WCUMBS Inventories    
1880 InterFund Due To-From    

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A65000 - Prepaid Leases

Description to be provided.  

Code Description Definition Examples
1955 Deferred Rental Expense    
Page last updated on March 26, 2018