CLASSIFICATION		SUBSIDIARY LEDGER	GENERAL LEDGER
Annuity Funds		*	0-70000/70999
Life Income Funds:
	Pooled Life Income Funds	*	0-71000/71999
	Charitable Remainder Unitrusts	*	0-72000/72999
	Charitable Remainder Living Trusts	*	0-73000/73299
	Charitable Lead Trusts	*	0-73300/73999
	Annuity Trusts	*	0-74000/74989
	Financial Statement Adjustments	*	0-74990/74999

 
* General ledger accounts only; subsidiary ledger accounts are not applicable.