Account Controls

Account controls are the last four digits of the ten-digit account number in the general ledger. These numbers are used to designate a specific asset, liability, fund balance, fund addition, fund deduction, or summary control within a balance sheet account. Examples are claim-on-cash, student accounts receivable, inventories, notes payable and nonmandatory transfers. 

The assignment and usage of account controls is the responsibility of the Comptroller. It should be noted that, except for the 137n and 138n ranges, there is no user flexibility in the definition of account controls. (This is in contrast to the flexibility that users have in defining subaccounts in the subsidiary ledgers.) 

The account controls are structured as indicated below. In the list, the following codes are used: 
  n indicates that the digits 0-9 are valid
F is the number assigned to the fund group of the six-digit account
L is the number of the subsidiary ledger that is being summarized
M is the merger number
For a description of how general ledger accounts summarize subsidiary accounts, see account mapping
 
 
ASSETS
(1100-1999)
1100-1199 CASH
1100  Claim on Cash (System defined; not for departmental use)
1125  Cash Equivalents
1150 Petty Cash (Imprest Funds)
1175 Change Funds/Working Funds
 
1200-1299  INVESTMENTS
1200 Debt Securities (Bonds, Notes, Certificates of Deposit, Commercial Paper, Cash Equivalents)
1230 Real Estate
1230 Real Estate
1240 Funds in Trust
1260  Miscellaneous Investments
1270  Northern Trust Investments - Custodian Bank
1272  Life Income Fund Investments
1275  Bank Deposits Wells Fargo
1279  Investment Market Adjustments
128M Endowment Investment Merger (M=Merger Number)
1281 TRIP Merger
1287 BTU Total Return Merger
1288 BTU Income Merger
129M Annuity & Life Income Investment Merger (M=Merger Number)
   
 
1300-1399  RECEIVABLES
1300-1325 Student Accounts Receivables 
1300 Tuition, Room and Board
1310 Scholarship Receivables
1311 Other Student Receivables
1312  Collection Agency
 
1340 Receivable from U of C Hospitals 
1350-1359 Professional Fees Accounts Receivable
1350 Professional Fees Receivable
1351 Professional Fees - Unapplied Cash
 
1360-1369 Grant and Contract Receivable 
1361  Federal
1362 Non-Federal
1363 Pledges
1364  Unamortized Pledge Discount
 
1370-1389 Trade and Other Receivables
The account controls for this item are available to meet unique reporting needs not met by the receivable items listed above. As the account control is defined, the Comptroller's Office must be informed. 
1390-1399 Allowance for Doubtful Accounts (D/As) 
1395 Allowance for mandatory write-offs
1396 Allowance for discretionary write-offs
1397  Allowance for D/A - Students
1398  Allowance for D/A - Bad Debts
1399 Allowance for D/A - Other
 
 
1400-1499  NOTES RECEIVABLE 
1400  Notes Receivable (Long-Term)
1401  Notes Receivable (Short-Term) (Swing Loan)
1402  Notes Receivable- Capitalize
1410  Student Loan Principal Repayment (Long-Term)
1411  Student Loan Principal Repayment (Short-Term) (Swing Loan)
1412  Student Loan Principal Cancellation (Long-Term)
1413  Student Loan Principal Cancellation (Short-Term)
1414  Small Balance Write-Off
1415  Notes Assigned to Government
1499  Allowance For Doubtful Notes Receivable
 
1500-1599  INVENTORIES 
1500-1529  Manufacturing Inventories 
1500  Raw Materials
1510  Direct Labor
1520  Overhead
1521  Finished Goods
 
1530-1590  Merchandising Inventories 
1530  Pre-Inventory
1540  Post-Inventory
1550  Freight Pre-Inventory
1551  Freight Post-Inventory
1560  Food Supplies
1570  Operating Supplies & Materials
1580  Other
 
1599  Allowance for Inventory Shrinkage 
 
1600-1699  SUSPENSE, PREPAID EXPENSES, DEFERRED CHARGES, AND ACCRUED INCOME
1600  Suspense (system defined; not for departmental use)
1610-1619 Prepaids 
1610  Prepaid Expenses
1611 Prepaid Insurance
 
1620-1629  Deferred Charges
1620  Deferred Charges
1621  Advance Royalties
1622  Deposits with Third Parties
 
1630  Accrued Income 
 
1700-1799  PLANT ASSETS 
1710  Land 
1711  Land Improvements 
1720  Buildings 
1721  Construction in Progress 
1730  Equipment 
1740  Books 
1750  Art Collections 
1790  Accumulated Depreciation - Buildings 
1791  Accumulated Depreciation - Land Improvements 
1792  Accumulated Depreciation - Equipment 
1793  Accumulated Depreciation - Books 
 
1800-1899 
18EX Inter-Fund Group and Intra-Fund Group Loans, where EX identifies the Executive Level. See also 27EX.
Loan from:
1810 The College
1811 Precollegiate Education
1820 Biological Science Division
1821 Humanities Division
1822 Physical Sciences Division
1823 Social Sciences Division
1830 Graduate School of Business
1831 Divinity School
1832 Law School
1833 Graduate Library
1835 Harris School of Public Policy
1836 School of Social Service Administration
1840 Academic Affairs
1841 Oriental Institute
1843 International House
1844 Chief Information Officer - NSIT
1845 Library
1846 Graham School for General Studies
1847 The Chapel
1850 President
1856 University Press
1858 Student Services
1859 Vice President for Enrollment
1860 Vice President for Development
1865 Vice President for Investments
1870 Vice President for University News & Community Affairs
1871 Vice President, University Relations
1875 Vice President and General Counsel
1880 Vice President for Administration & Chief Financial Officer
1885 Vice President for Research
1886

UC Tech

1890 Office of Facilities
1898 Consolidated Budget Administration
1899 Affiliated Organizations
 
 
1900-1999 DUE FROM OTHER FUNDS OR FUND GROUPS
19fn Inter-Fund Group and Intra-Fund Group Loans where:
f identifies the Fund Group.
n can be any value from 0-9.
See also 29fn.
 
Special Edits: When these account controls are used, the offsetting account control must be either another 19nn or a 29nn account control.
1910-1919  Due from Current Unrestricted
1910  Auxiliary enterprises
1912  Recharge Operations
1913  Designated Funds
1914  Educational Activities
1915  General Funds
1916  Unrestricted Budget
 
1920  Due from Current Restricted, Federal Grants and Contracts 
1930  Due from Current Restricted , Non-Federal Gifts, Grants, and Contracts
1940  Due from Current Restricted, Restricted Endowment Income 
1950-1959  Due from Loan Funds
1950  Federal Grants Refundable
1951  University Funds Restricted
1953  University Funds Unrestricted
 
1960-1969  Due from Endowment Funds
1961  True Endowment
1962  Funds Functioning
1963  Term
 
1970-1979  Due from Annuity & Life Income Funds 
1970  Annuity Funds
1971  Pooled Life Income Funds
1972  Charitable Remainder Unitrusts
1973  Charitable Remainder Living Trusts
1974  Annuity Trust
 
1980-1989  Due from Plant Funds 
1980  Unexpended Plant Funds
1989  Investment in Physical Property
 
1990  Due from Agency Fund 
 
LIABILITIES 
(2000-2999)
2100-2199 ACCOUNTS PAYABLE AND ACCRUED EXPENSES
2100 Vouchers Payable (from Accounts Payable System)-- system defined; not for departmental use
2110 Payroll Deductions (from Payroll Interface Program) -- system defined; not for departmental use
2120-2129 Accrued Expenses 
2120  Salaries and Wages
2121  Staff Benefits
2122  Payroll Withholding and Related Taxes
2124  Compensated Absences
2126  Interest Payable
2127  Interest Due to Federal Grants and Contracts
2128  Other
 
2140  Due to University of Chicago Hospitals 
2170  Actuarial Liabilities 
2180-2189  Other Payables - the account controls for this item are available for use to meet unique reporting needs not met by the payable items listed above. As the account control is defined, the Comptroller's Office must be informed. 
2190  Independent Contractor Taxes Withheld 
 
2200-2279 DEFERRED REVENUE
2200  Tuition 
2210  Fees 
2220-2229  Room and Board
2221  Summer Quarter
2222  Autumn Quarter
2223  Winter Quarter
2224  Spring Quarter
2225  Collected Other than by Quarter
 
2230  Rent 
2240  Food Contracts 
2250  Other 
225n  Other -- the account controls for this item are available for use to meet unique reporting needs not met by the deferred items listed above. As the account control is defined, the Comptroller's Office must be informed.
 
228M-229M  LIABILITY OF MERGERS TO ACCOUNTS INVESTED IN MERGERS (M=Merger Number) 
228M  Liability to Endowment Accounts 
2281  TRIP Merger
2287  BTU Total Return Merger
2288  BTU Income Merger
 
229M  Liability to Annuity & Life Income Accounts 
   
 
 
23nn THIRD-PARTY PAYER SETTLEMENTS
2400-2499  ADVANCES AND DEPOSITS FROM THIRD PARTIES 
2410  Advances on Government Contracts 
2450-2459  Deposits from third parties
2450  Application Deposits 
2451  Class Deposits
2452  Security Deposits
2454  Equipment Usage Deposits
2456  Real Estate - Earnest Money
2458  Other
2459  Stock Loan Collateral Program
 
 
2500-2599  NOTES, MORTGAGES, BONDS PAYABLE 
2510  Notes Payable 
2520  Notes Payable - Long Term
2521  Stafford Loans 
2540-2549  Mortgages Payable
2540  Debt - Limited to Property
2541  Debt - Fully Guaranteed
 
2550-2569  Bonds Payable 
2551 IFA 2008
2552  U of C Taxable 2010 Bonds
2553  IFA 2014B
2554  IEFA Pooled Commercial Paper
2555  IEFA 1993
2556 IFA 2008B Bonds
2557 IFA 2012A
2558  IFA 2012B Taxable Bonds
2559  IFA 2014A
2560 IFA 2013A
2561 2013B Taxable
2562 IEFA 2000 Commercial Paper
2563

IIEFA 2001 Series A

2564 IEFA 2001 Series B
2565 2015B Taxable Bonds
2566 IEFA 2003B
2567 IFA 2015A
2568 IFA 2004B
2569 IFA 2004C
   
 
2570  Unamortized Bond Discount 
 
2600-2699  SELF-INSURANCE LIABILITY 
2600  Self-insurance Liability 
 
2700-2799  INTERNAL LOANS 
27EX  Inter-Fund Group and Intra-Fund Group Loans, where EX identifies the Executive Level. (System defined; not for departmental use). See also 18EX. Loan from:
2710 The College
2711 Precollegiate Education
2720 Biological Science Division
2721 Humanities Division
2722 Physical Sciences Division
2723 Social Sciences Division
2730 Graduate School of Business
2731 Divinity School
2732 Law School
2733 Graduate Library
2735 Harris School of Public Policy
2736 School of Social Service Administration
2740 Academic Offices
2741 Oriental Institute
2743 International House
2744 Chief Information Officer - NSIT
2745 Library
2746 Graham School for General Studies
2747 The Chapel
2750 President
2756 University Press
2758 Student Services
2759

Vice President for Enrollment

2760 Vice President for Development
2765 Vice President for Investments
2770 Vice President for University News & Community Affairs
2771 Vice President, University Relations
2775 Vice President & General Counsel
2780 Vice President for Administration & Chief Financial Officer
2785 Vice President for Research
2786 UC Tech
2790 Office of Facilities
2798 Consolidated Budget Administration
2799 Affiliated Organizations
 
 
2800-2899 CLEARING ACCOUNTS
2800  *** University/Hospital Processing Month Offset
2810  Unapplied Cash
2820  Check Cancellation Clearing
2830  Student Loan Voucher Processed
2850  *** Payroll Clearing (From Payroll Interface Program)
2851  Payroll Error Clearing
2860  *** Staff Benefits Clearing (From Payroll Interface)
2861  Fringe Benefit Error Clearing Level 1
2862  Fringe Benefit Error Clearing Level 2
2863  Fringe Benefit Error Clearing Level 3
2864  Fringe Benefit Error Clearing Level 4
2890  Other
2898  Permanently Restricted Endowment Fund Balance
2899  Permanently Restricted Endowment Fund Balance - Contra Account
*** System defined; not for departmental use
 
2900-2999  DUE TO OTHER FUNDS OR FUND GROUPS 
29fn Inter-Fund Group and Intra-Fund Group Loans where:
f identifies the Fund Group.
n can be any value from 0-9.
See also 19fn.
 
Special Edits: When these account controls are used, the offsetting account control must be either another 29nn or a 19nn account control.
2910-2919  Due to Current Unrestricted 
2910  Auxiliary Enterprises
2912 Recharge Operations
2913  Designated Funds
2914  Educational Activities
2915  General Funds
2916  Unrestricted
2920 Due to Current Restricted, Federal Grants and Contracts
2930 Due to Current Restricted, Non-Federal Gifts, Grants and Contracts
2940 Due to Current Restricted, Restricted Endowment Income
 
2950-2959  Due to Loan Fund 
2950  Federal Grants Refundable
2951  University Funds - Restricted
2953  University Funds - Unrestricted
 
2960-2969  Due to Endowment Fund 
2961  True Endowment
2962  Funds Functioning
2963  Term
 
2970-2979  Due to Annuity and Life Income 
2970  Annuity Funds
2971  Pooled Life Income Funds
2972  Charitable Remainder Unitrusts
2973  Charitable Remainder Living Trust
2974  Annuity Trusts
 
2980-2989  Due to Plant Funds
2980  Unexpended Plant Funds
2989  Investment in Physical Plant
 
2990  Due to Agency Fund 
 
FUND BALANCES (Net Assets)
(3000-3999)
3Fnn System-maintained fund balance, where:
F is the same Fund Group value as the second digit of the six digit account, 0-Fnnnn
n can be any value from 0-9.
The 3000-3999 account controls are system-defined and are not for departmental use.
 
31nn  Current Funds Unrestricted 
3110  Auxiliary Enterprises
3120  Recharge Operations
3130  Designated Funds
3140  Educational Activities
3150  General Funds
3160  Unrestricted Budget
 
3200  Current Funds Restricted -- Federal Grants and Contracts 
3300  Current Funds Restricted -- Non-Federal Gifts, Grants and Contracts 
3400  Current Funds Restricted -- Restricted Endowment Income 
35nn  Loan Funds 
3510  Federal Grants Refundable
3520  University Funds - Restricted
3530  University Funds - Unrestricted
 
3600  Endowment Principal 
37nn  Annuity and Life Income Funds 
3710  Annuity Funds
3720  Life Income Funds
 
38nn  Plant Funds 
3810-3830  Unexpended Plant Funds, Unexpended Renewals and Replacements
3840 Investment in Plant
 
3900  Agency Funds and Miscellaneous 
FUND ADDITIONS
(4000-4999)
40nn  MANDATORY TRANSFERS (Credit Account Control) 
This category includes transfers from fund groups arising from:
1. Legal binding agreements related to the financing of educational plant, such as amounts for debt retirement interest, and required provisions for renewals and replacements of plant, not financed from other sources
2. Grant agreements with agencies of the federal government to match gifts and grants to Loan Funds
Special Edits:  When these account controls are used, the offsetting account control must be either a 40nn, 50nn or a 93nn subaccount
4001  From an Auxiliary Enterprise for principal and interest 
4002  From an Auxiliary Enterprise for principal only 
4003  From an Auxiliary Enterprise for interest only 
   
4011  From a Recharge Operation for principal and interest 
4012  From a Recharge Operation for principal only 
4013  From a Recharge Operation for interest only 
   
4021  From Designated Funds for principal and interest 
4022  From Designated Funds for principal only 
4023  From Designated Funds for interest only 
   
4041  From Unrestricted Budget for principal and interest 
4042  From Unrestricted Budget for principal only 
4043  From Unrestricted Budget for interest only 
4049  From Unrestricted Budget for Loan Fund matching 
   
4080  From Educational Activities for principal and interest
4082  From NonFederal Grants/Contracts for principal and interest
4083  From Restricted Endowment Income for principal and interest
 
41nn 

NONMANDATORY TRANSFERS (Credit account control) 
This category includes transfers of funding for specified purposes listed below.

Special Edits: When these accounts controls are used, the offsetting account control must be either an 51nn or 94nn subaccount.

Salary/Benefit Support transfers are to transfer funding to a division/department in support of salary. These transfers are not meant to bypass the payroll transfer process.

4111  Salary Support Faculty
4112 Salary Support Academic Non-Faculty
4113 Salry Support Staff
4114 Benefit Support
4115 Operating / Program Support Within Division (Non-Plant)
4117  Program Support Other Division (Non-Plant)
4170 Plant Fund Transfer Division / Department Support of Equipment Construction / Renovation Projects
4199 All Other
 
Comptroller's Office Use Only
4172 Plant Fund Transfer for an Internal Loan Principal Payment
4175 Plant Fund Transfer for Centrally Funded Projects
4184 To/From Permanently Restricted Comptroller's Office
4185 To/From Temporarily Restricted Comptroller's Office
4190  TRIP Formula Adjustment
4191 BTU Formula Adjustment
4195 Management Fee TRIP
4196 Managemente Fee Other
 
4200-4299  GIFTS, GRANTS, CONTRACTS 
4200  Federal, State, Local Government Grants & Contracts 
4250  Private Gifts, Grants & Contracts 
4253  Pledge Revenue 
4260  Drug Study Contracts 
4279 Gifts Released from Restrictions
 
4300-4399  OTHER ADDITIONS 
4300  Other 
 
4400-4499  LOAN FUND ADDITIONS (See also 54nn
4410  Defaulted Loan Principal Assigned to and accepted by the United States
4420  Reimbursement Litigation Costs 
4440  Reimbursement Collection Costs 
4445  Loan Principal Adjustment - Other 
4450  Federal Capital Contribution 
4460  Interest Income on Notes 
4462  Interest Income on Loans 
4466  Penalty Fees 
4470  Reimbursements to the Funds of Amounts Cancelled on loans made 7/1/72 and after.
4480  Refund from Cancellations - University Portion.
 
4500-4599  INVESTMENT INCOME ADDITIONS/CREDIT DISTRIBUTIONS (See also 55nn
4530 Real Estate 
4540  Funds in Trust 
4560  Miscellaneous Investments - Separately Invested - Endowment 
4561  Income Accrued 
4570  Northern Trust Income - Custodian Bank
4572

Life Income Investment Returns

4590-4599  Distributions (Cr.) 
4591  GAM Income Distribution (Cr.)
4595  Gross Income (Cr.) - TRIP
 
 
4600-4699  GAINS ON INVESTMENT TRANSACTIONS AND CREDIT DISTRIBUTIONS (See also 56nn)
4630  Real Estate   
4640  Funds in Trust 
4660  Miscellaneous Investments 
4670  Northern Trust Gains 
4680  Withdrawal from Mergers 
4689  Unrealized Gains 
4690-4699  Distributions (Cr.) 
4690  Distributions of Merger Gain/Losses - TRIP (Cr.)
4693  Distributions of Merger Gain/Losses - Other Mergers (Cr.)
4695 Distributions of BTU Merger Gain/Loss (Cr.)
 
 
4700-4749  UNEXPENDED PLANT FUNDS (See also 57nn)
4700  Sale of Land, Building and Equipment
 
4750-4799  INVESTED IN PHYSICAL PROPERTIES EXPENDED FOR ADDITIONS (See also 57nn)
4750  From Current Funds - Current Year
4751 From Current Funds - Prior Year
4760  From Unexpended Plant Funds - Current Year
4761  From Unexpended Plant Funds - Prior Year
 
4800-4899  INVALID (for Mandatory Transfers, see 40nn)
4900-4999  INVALID (for Nonmandatory Transfers, see 41nn)
FUND DEDUCTIONS 
(5000-5999)
50nn  MANDATORY TRANSFERS (Debit Account Control)
This category includes transfers to fund groups arising from:
1. Binding legal agreements related to the financing of educational plant, such as amounts for debt retirement interest, and required provisions for renewals and replacements of plant, not financed from other sources
2. Grant agreements with agencies of the federal government to match grants to Loan Funds
Special Edits:  When these account controls are used, the offsetting account control must be either a 40nn, 50nn or a 93nn subaccount.
5071  To plant funds for principal and interest 
5072  To plant funds for principal only 
5073  To plant funds for interest only 
 
51nn 

NONMANDATORY TRANSFERS (Debit Account Control)
This category includes transfers of funding for specified purposes listed below.

Special Edits: When these account controls are used, the offsetting account control must be either a 41nn, 51nn or a 94nn subaccount.

Salary/Benefit Support transfers are to transfer funding to a division/department in support of salary. These transfers are not meant to bypas the payroll transfer process.

   
5111  Salary Support Faculty
5112 Salary Support Academic Non-Faculty
5113 Salry Support Staff
5114 Benefit Support
5115 Operating / Program Support Within Division (Non-Plant)
5117  Program Support Other Division (Non-Plant)
5170 Plant Fund Transfer Division / Department Support of Equipment Construction / Renovation Projects
5199 All Other
 
Comptroller's Office Use Only
5172 Plant Fund Transfer for an Internal Loan Principal Payment
5175 Plant Fund Transfer for Centrally Funded Projects
5184 To/From Permanently Restricted Comptroller's Office
5185 To/From Temporarily Restricted Comptroller's Office
5190  TRIP Formula Adjustment
5191 BTU Formula Adjustment
5195 Management Fee TRIP
5196 Management Fee Other

 

5200-5299  PAYMENTS TO DONORS, GRANTORS, CONTRACTORS 
5210  Refunds to Donors, Grantors, Contractors 
5220  Payments to Beneficiaries 
 
5300-5399  OTHER DEDUCTIONS 
5300  Other 
5310  Actuarial Liabilities Adjustment 
 
5400-5499  LOAN FUND DEDUCTIONS (See also 44nn
5400  Repayment of Fund Capital to Federal Government 
5410  Repayment of Fund Capital to Institution 
5420  Cost of Litigation 
5430  Administrative Expenses 
5440  Other Collection Costs 
 
5450-5459  COST OF LOAN PRINCIPAL AND INTEREST CANCELLED 
5450  Teaching Service on Loans Prior to July 1, 1972
5451  Military Service on Loans Prior to July 1, 1972
5452  Teaching Service on Loans on July 1, 1972 & after
5453  Military Service on Loans on July 1, 1972 & after
5454  Because of Death
5455  Because of Disability
5456  Because of Bankruptcy
 
5460  Cost of Defaulted Loans in Principal and Interest Assigned and Accepted by the United States
5470  Small Balance P & I Write Off 
5471  FISAP - Interest Write Off 
5500-5599  INVESTMENT INCOME DEBIT DISTRIBUTIONS (See also 45nn
5591  GAM Income Distribution (Dr.) 
5595  Gross Income Distribution (Dr.) - TRIP 
 
5600-5699  LOSSES ON INVESTMENT TRANSACTIONS AND DEBIT DISTRIBUTIONS
5630 Real Estate 
5640  Funds in Trust 
5660  Miscellaneous Investments 
5670  Northern Trust Losses 
5680  Withdrawal from Mergers 
5689  Unrealized Losses 
5690-5699  Distributions (Dr.) 
5690  Distributions of Merger Gain/Losses - TRIP (Dr.)
5693  Distributions of Merger Gain/Losses - Other Mergers (Dr.)
5695 Distributions of BTU Gain/Loss (Dr.)
 
 
5700-5799  PLANT FUND DEDUCTIONS (See also 47nn
5710  Principal 
5720  Interest 
5730  Disposal of Properties
5740  Depreciation 
5750  Amortized Bond Discount 
 
5800-5899  INVALID (for Mandatory Transfers, see 50nn
5900-5999  INVALID (for Nonmandatory Transfers, see 51nn
BUDGET / REVENUE / EXPENSE / ENCUMBRANCE
SUMMARY CONTROLS OF SUBSIDIARY LEDGER ACTIVITY 
(9000-9999)
91nn  CURRENT YEAR BUDGET SUMMARY 
Unrestricted Funds:
9110  Revenue (Ledgers 1, 2)
9120  Expense (Ledgers 2, 4)
9130  Surplus/Deficit (9110 less 9120)
Restricted Funds:
9140 Revenue (Ledgers 5, 6, 7, 8, 9)
9150  Expense (Ledgers 5, 6, 7, 8, 9)
9160  Surplus/Deficit (9140 less 9150)
 
92nn  FUTURE YEAR BUDGET SUMMARY 
Unrestricted Funds:
9210  Revenue (Ledgers 1, 2)
9220  Expense (Ledgers 2, 4)
9230  Surplus/Deficit (9210 less 9220)
Restricted Funds:
9240  Revenue (Ledgers 5, 6, 7, 8, 9)
9250  Expense (Ledgers 5, 6, 7, 8, 9)
9260  Surplus/Deficit (9240 less 9250)
 
93L0  REVENUE SUMMARY (L=subsidiary ledger number)
95L0  EXPENSE SUMMARY (L=subsidiary ledger number)
96L0  ENCUMBRANCE SUMMARY (L=subsidiary ledger number)