Account Codes

Endowments

Major account classification for revenue from investment activities or income production activities of the endowment and similar funds (i.e., quasi-endowment funds and funds held in trust by others), and for allocation of endowment income to other restricted or designated accounts. No entries for budget, payroll or accounting purposes may be made to this account code.

Revenue allocations from endowments and/or quasi-endowments to other restricted or designated accounts (offsetting entry must be 9520).
Real estate income net of operating and management costs, generated by endowment assets.
Investment income earned, exclusive of capital gains or losses on investments generated by endowment assets.
Fees charged for the investment of endowment assets.

Revenue from endowments that is not addressed in any other account code.

Net gains and/or losses from the sale of endowment investments.

Net unrealized gains and losses from market fluctuations on endowment investments.
Transfer of net revenue from unrestricted current funds to endowment principal for investment.

Revenue derived from permits and fees for use of endowment land.

Revenue derived from sales of endowment land.

Revenue derived from mineral leases of endowment land or rights.

Revenue derived from mineral royalties on leased endowment land.

Revenue derived from leases of endowment land.

Revenue derived from gas and oil leases of endowment land or rights.
Revenue derived from gas and oil royalties on leased endowment land or rights.

Revenue derived from sale of timber on endowment land or rights.

Revenue derived from sale of gravel on endowment land.

Revenue derived from easements and rights of way on endowment land.

Revenue derived from rental of endowment real estate to other university departments.