CAFR 11 P

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					ACCOUNT ROLL-UP FOR CAFR 11P                                                      Updated 7/22/2011
ASSETS
Current Assets:
Cash and cash equivalents                                  See below.
111110 CSH ON HAND
111120 CSH/BNK-NON INT BEAR CHK
111130 CSH/BNK-INT BEAR ACCTS
111140 CSH/BNK-POOLED CASH ACCTS
111190 CSH/BANK-OTHER ACCTS
112121 NON-TREAS-CSH W/FISC AGT
Pooled cash                                                See below.
111210 POOL CSH-LIQ ASSET FND
111220 POOL CSH-STATE TREAS STIF
111230 POOL CSH-CSH CARRIED FWD
111231 CASH CARRYFORWARD-DPI
111232 CASH CARRYFORWARD-UNAPPRO
111240 POOL CSH-GEN FUND REV
111250 POOL CSH-DISBURSING ACCT
111255 CASH IN DISB. ACCT.(ACCR)
111260 POOL CSH-BUDGET CODE CSH
111270 POOL CSH-ALLOTMENT ACCT
111280 POOL CSH-UNALLOT APPRO/CI
111290 BOND PROCEED CASH ADJUSTM
Restricted cash and cash equivalents                       See below.
11R110 CASH ON HAND-RESTRICTED
11R120 CSH/BNK-NON INT CHK-RESTR
11R121 NON-TREAS CASH W/FISC AGT
11R130 CSH/BNK-INT BEAR-RESTRICT
11R190 CSH/BNK-OTHER ACCTS-RESTR
Restricted pooled cash                                     See below.
11R220 POOL CASH-STIF-RESTRICTED
11R260 POOL CSH-BUD CODE-RESTRIC
11R270 POOL CSH-ALLOTMNT-RESTRIC
11R280 POOL CSH-UNALLOT APPR-RST
11R290 BOND PROCEED CSH ADJ-REST
Investments                                                See below.
112101 NON-TREAS-US GOV SEC
112102 NON-TREAS-ST & MUNI SEC
112103 NON-TREAS-CORP BONDS
112104 NON-TREAS-CORP STOCKS
112105 NON-TREAS-REPO
112106 NON-TREAS-COMM PAPER
112107 NON-TREAS-BANKERS' ACCEPT
112108 NON-TREAS-ANNUITY CONTR
112109 NON-TREAS-INV-REAL ESTATE
112110 International Bonds (Corp)
112111 International Bonds (Govt)
112112 NON-TREAS-INTL STOCKS
112113 NON-TREAS-CD'S
112114 NON-TREAS-INV AGREEMENTS
112115 NON-TREAS-INVEST CONTRACT
112116 NON-TREAS-MONEY MARKET
112117 NON-TREAS-MUTUAL FUNDS
112118 NON-TREAS-REIT
112119 NON-TREAS-LIM PARTNERSHIP
112120 NON-TREAS-REVERSE REPO
112122 NON-TREAS-INV W/FISC AGT
112123 NON-TREAS-POOLED INVEST
112124 Collateral Mortgage Oblig
112150 ALLOW-FV INVESTMENTS
112151 ALLOW-FV INVEST FISCAL AG
112190 NON-TREAS-OTHER INV
112191 NON-TREAS INVST DERIV-CURR                          NEW ACCT FOR 2009-2010 - GASB 53
Pooled investments                                         See below.
112210 POOL INV-LONG TERM
112211 L/T INVESTMENT-GLOBAL TP
112220 POOL INV-EQUITY INV FUND
112230 POOL INV-REAL ES INV FUND
112240 POOL INV-VENTURE CAP FUND
112241 INFLATION PROTECTION INVESTMENT FUND                NEW ACCT FOR FY 2009-2010
112242 CREDIT INVESTMENT FUND                              NEW ACCT FOR FY 2009-2010
112260 INVESTMENTS-EXTERNAL UNIT
112280 ALLOW-FV OF POOLED INVEST

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112281 ALLOW-FV EQUITY INV FUND
112282 ALLOW-FV REAL EST INV FND
112283 ALLOW-FV VENTURE CAP INV
112284 ALLOW -FV LIMITED PART LIA                          NEW ACCT FOR FY 2007-2008
112285 ALLOW -FV OF INFLATION PROTECTION INVESTMENT FUND   NEW ACCT FOR FY 2009-2010
112286 ALLOW -FV OF CREDIT INVESTMENT FUND                 NEW ACCT FOR FY 2009-2010
Restricted Investments                                     See below.
112125 NON-TREAS RESTRICT INVEST
112152 ALLOW-FV RESTRICT INVESTM
112250 Bond Proceeds
Securities lending collateral                              See below.
112300 SECURITY LEND COLL INVEST
      Receivables:
   Accounts receivable                                     See below.
113200 A/R
113210 A/R - STUDENTS
113220 A/R - PATIENTS
113230 RETAILER ACCTS RECEIVABLE                           NEW ACCT FOR FY 2005-2006
113231 NSF RECEIVABLE                                      NEW ACCT FOR FY 2005-2006
113232 NSF FEE DUE                                         NEW ACCT FOR FY 2005-2006
113300 ALLOW FOR DOUBTFUL ACCTS
113310 ALLOW-DOUBT ACCT-STUDENT
113320 ALLOW-DOUBT ACCT-PATIENT
    Intergovernmental receivables                          See below.
113410 INTERGOV-LOC GOV REC
113420 INTERGOV-FED AGY REC
113425 RECEIVABLES FROM OTHER STATES                       NEW ACCT FOR FY 2010-2011
   Interest receivable                                     See below.
113510 INT EARN REC ON LOAN/NOTE
113520 INT REC - ON INVESTMNT
    Premiums receivable                                    See below.
113600 PREMIUMS RECEIVABLE
   Contributions receivable                                See below.
113370 ALLOWANCE-CONTRIBUTIONS
113700 CONTRIBUTIONS RECEIVABLE
   Other receivables                                       See below.
113360 ALLOWANCE-PLEDGES
113910 DUE FROM EMPLOYEES
113940 PLEDGES RECEIVABLE
113990 OTHER CURRENT RECEIVABLES
Due from fiduciary funds                                   See below.
114318 GOV INTRA REC-PENS TRUST
114319 GOV INTRA REC-AGENCY
114321 GOV INTRA REC-PRIV PUR TR
114418 Due from Pension Trst Fnd
114419 GOV INTER REC-AGENCY
114421 GOV INTER REC-PRIV PUR TR
Due from other funds                                       See below.
114290 UNIV INTER RECEIVABLE
114310 GOV INTRA REC-GENERAL
114311 GOV INTRA REC-SPECIAL REV
114313 GOV INTRA REC-CAP IMPROV
114314 GOV INTRA REC-ENTERPRISE
114315 GOV INTRA REC-INTERN SVC
114320 GOV INTRA REC-PERMANENT
114410 GOV INTER REC-GENERAL
114411 GOV INTER REC-SPEC REV
114413 GOV INTER REC-CAP IMPROV
114414 Due from Enterprise Fund
114415 GOV INTER REC-INTERN SVC
114420 GOV INTER REC-PERMANENT
114421 DUE FROM PRIVATE PURPOSE TRUST
Due from component units                                   See below.
114700 DUE FROM ST OF NC COMPONENT UNITS
Due from agency/institution component units                See below.
114800 DUE FROM AG/INSTITUTION COMPONENT UNITS             NEW ACCT for FY 2003-2004
Due from primary government                                See below.
114600 DUE FROM PRI GOV AGENCY
Notes receivable                                           See below.
115100 NOTES/LOANS RECEIVABLE
115110 NOTE REC-NDSL LNS REC
115120 NOTE REC-OTH STUD LOANS
115200 Other Student Loans Rec
115210 ALLOW-DOUBT ACCTS - NDSL


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115220 ALLOW-DOUBT ACCT-OTH STUD
Inventories                                                       Accounts 116110 - 116990
116110 INVEN-POSTAGE
116120 INVEN-DP SUPPLIES
116190 INVEN-OTH OFF MAT/SUPPL
116210 INVEN-JANITORIAL SUPPLIES
116220 INVEN-BEDDING & TEXTILE
116230 INVEN-AGRICULTURAL
116240 INVEN-CONSTR/REPAIR SUPPL
116250 INVEN-HEAT & UTIL SUPPL
116290 INVEN-OTH HSE & CLN SUPPL
116310 INVEN-MOTOR FUEL & LUBRIC
116320 INVEN-TIRES & TUBES
116330 INVEN-MOTOR VEHIC PARTS
116390 INVEN-OTH MOTR VEH OP SUP
116400 INVEN-FOOD & DIETARY
116500 INVEN-CLOTHING & REC SUP
116610 INVEN-SCIENTIFIC
116620 INVEN-DRUGS/PHARM
116700 INVEN-R&D, ED SUPPL
116800 INVEN-PURCHASE FOR RESALE
116910 INVEN-CENTRAL STORES
116990 INVEN-OTH MATERIAL/SUPPL
Food stamps                                                       See below.
119400 FOOD STAMPS
Prepaid items                                                     See below.
119100 PREPAID ITEMS
119200 BOND ISSUANCE COST
Securities held in trust (Sureties)                               See below.
119300 SECURITIES HELD IN TRUST
Hedging Derivatives                                               New caption for 2009-2010 -GASB 53
119700 HEDGING DERIEVATIVES-CURR                                  NEW ACCT FOR 2009-2010 - GASB 53
Deferred Outflow of resources                                     New caption for 2009-2010 -GASB 53
119701 Deferred Outflow - Current                                 NEW ACCT FOR 2009-2010 - GASB 53
Total Current Assets
Non-Current Assets:
Restricted/designated cash and cash equivalents                   See below.
121110 CASH ON HAND-NONCURRENT
121120 CSH/BNK-NON INT BEAR CHK                                   not new acct, but univ will begin using for fy 2002
121130 CSH/BNK-INT BEAR ACCTS                                     not new acct, but univ will begin using for fy 2002
121140 CSH/BNK-:POOLED CASH                                       not new acct, but univ will begin using for fy 2002
121190 CSH/BNK-OTH ACCTS                                          not new acct, but univ will begin using for fy 2002
122121 NON-TREAS-CSH W/FISC AGT                                   not new acct, but univ will begin using for fy 2002
Restricted/designated pooled cash                                 See below.
121220 POOL CASH-STIF-NONCURRENT
121260 POOL CSH-BUD CODE-NONCURR
121270 POOL CSH-ALLOTMNT-NONCURR
121280 POOL CSH-UNALLOT APPR-NON
121290 BOND PROCEED CSH ADJ-NONC
Investments                                                       See below.
122101 NON-TREAS-US GOV SEC                                       not new acct, but univ will begin using for fy 2002
122102 NON-TREAS-ST & MUNI SEC                                    not new acct, but univ will begin using for fy 2002
122103 NON-TREAS-CORP BONDS                                       not new acct, but univ will begin using for fy 2002
122104 NON-TREAS-CORP STOCKS
122105 NON-TREAS-REPO                                             not new acct, but univ will begin using for fy 2002
122106 NON-TREAS-COMM PAPER                                       not new acct, but univ will begin using for fy 2002
122107 NON-TREAS-BANKERS' ACCEP                                   not new acct, but univ will begin using for fy 2002
122108 NON-TREAS-ANNUITY CONTR
122109 NON-TREAS-REAL ESTATE                                      not new acct, but univ will begin using for fy 2002
122110 NON-TREAS-INTL BONDS-CORP                                  not new acct, but univ will begin using for fy 2002
122111 NON-TREAS-INTL BONDS-GOV                                   not new acct, but univ will begin using for fy 2002
122112 NON-TREAS-INTL STOCKS                                      not new acct, but univ will begin using for fy 2002
122113 NON-TREAS-CD'S                                             not new acct, but univ will begin using for fy 2002
122114 NON-TREAS-INV AGREEMENTS                                   not new acct, but univ will begin using for fy 2002
122115 NON-TREAS-INVEST CONTRACT                                  not new acct, but univ will begin using for fy 2002
122116 NON-TREAS-MONEY MARKET                                     not new acct, but univ will begin using for fy 2002
122117 NON-TREAS-MUTUAL FUNDS                                     not new acct, but univ will begin using for fy 2002
122118 NON-TREAS-REIT                                             not new acct, but univ will begin using for fy 2002
122119 NON-TREAS-LIMITED PARTNER
122120 NON-TREAS-REVERSE REPO                                     not new acct, but univ will begin using for fy 2002
122122 NON-TREAS-INV W/FIS AGT
122123 NON-TREAS-POOLED INVEST                                    not new acct, but univ will begin using for fy 2002
122124 NON-TREAS-COLL MORT OBLIG                                  not new acct, but univ will begin using for fy 2002
122150 ALLOW-FV INVESTMENTS


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122151 ALLOW-FV INVEST FISCAL AG
122190 NON-TREAS-OTHER INVESTS
122191 NON-TREAS INV DERIV- NONCU                         NEW ACCT FOR 2009-2010 - GASB 53
Pooled investments                                        See below.
122210 POOL INV-LONG TERM                                 NEW ACCT for FY 2002-2003
122280 ALLOW-FV OF POOLED INVEST                          NEW ACCT for FY 2002-2003
Restricted Investments                                    See below.
122125 ENDOWMENT INVESTMENTS                              Moved from Endowment Investments for 2008CAFR
122126 NON-TREAS RESTRICT INVEST                          NEW ACCT for FY 2002-2003
122152 ALLOW-FV ENDOWMENT INVEST                          Moved from Endowment Investments for 2008CAFR
122153 ALLOW-FV RESTRICT INVESTM                          NEW ACCT for FY 2002-2003
Accounts receivable                                       See below.
123200 A/R-NON CURRENT
123210 A/R-STUDENTS
123220 Accounts Rec - Patients
123300 Allow for Doubtful Accts
123310 Allow Doubt Accts-Student
123320 ALLOW-DOUBT ACCT-PATIENT
Interest receivable                                       See below.
123510 INT REC ON LOANS/NOTES
123520 INT REC ON INVESTMENTS
Contributions receivable                                  See below.
123370 ALLOWANCE FOR DOUBTFUL ACCTS-CONTRIBUTIONS
123700 CONTRIBUTIONS RECEIVABLE-NONCURRENT
Other receivables                                         See below.
123360 ALLOWANCE-PLEDGES
123910 REC-DUE FROM EMPLOYEE
123940 PLEDGES RECEIVABLE
123990 OTHER NONCURRENT RECEIV
Restricted due from primary government                    See below.
124100 RESTRIC DUE FROM PRIM GOV
Restricted due from component unit                        See below.
124200 RESTRICTED DUE FROM STATE OF NC COMPONENT UNIT     NEW ACCT FOR FY 2007-2008
Notes receivable                                          See below.
125100 NOTES RECEIVABLE
125110 NOTES REC-NDSL LOANS REC
125120 NOTES REC-OTH STUD LOANS
125200 ALLOW-UNCOLL NOTES REC
125210 ALLOW DOUBT ACCTS-NDSL
125220 ALLOW DOUBT ACCT-OTH STUD
Investment in Joint Venture                               See below.
129500 INVESTMENT IN JOINT VENTURE                        NEW ACCT for FY 2003-2004
Deferred Charges                                          See below.
129100 PREPAID ITEMS - NON CUR
129200 DEFERRED DREDGING
129400 BOND ISSUANCE COST-NONCUR
Advances to other funds                                   See below.
124310 Advances to General Fund
124311 Advances to Spec Rev Fund
124313 Advances to Cap Imp Fund
124314 Advances to Enterpri Fund
124315 Advances to int service fund
124318 Advances Pension Trst Fnd
124319 Advances Agency Fund
Advances to component units                               See below.
124700 Adv to component Units
Hedging Derivatives
129700 ADVANCES TO HEDGING DERIVATIV-NONCURR              NEW ACCOUNT FY 2009-2010
Deferred Outflow of resources
129701 DEFERRED OUTFLOW- NONCURR                          NEW ACCOUNT FY 2009-2010
Total Non-Current Assets
Capital Assets:
Capital assets, non-depreciable:
   Land and permanent Easements                           See below.
127000 LAND/LAND IMPRV/NONDEPREC
127510 PERMANENT EASEMENTS -NON DEPRECIABLE
   Art, other artifacts & literature - non-depre          See below.
127410 ART/LIT/ARTIFAC-NONDEPREC
   Construction in progress                               See below.
127800 CONSTRUCTION IN PROGRESS
   Computer software in development                       See below.
127830 COMPUTER SOFTWARE IN DEVELOPMENT                   NEW ACCOUNT FY 2009-2010
   Patents in development                                 See below.
127820 PATENTS IN DEVELOPMENT                             NEW ACCOUNT FY 2009-2010


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Capital assets, depreciable
Buildings                                                             See below.
127100 BUILDINGS
127110 LEASEHOLD IMPROVEMENTS                                         New FY 2010-2011
Machinery and equipment                                               See below.
127310 FURNITURE
127320 EQUIPMENT
127330 MOTOR VEH/MOTORIZED EQUIP
127340 LIVESTOCK/OTHER ANIMALS
Art, literature & artifacts, depreciable                              See below.
127400 ART/LITERATURE/ARTIFACTS
General Infrastructure                                                See below.
127210 ROAD SYSTEMS
127220 BRIDGES
127230 LANDSCAPING
127240 UTILITY SYSTEMS
127250 TOWERS/TANKS/WELLS
127255 DAMS
127260 FENCES
127265 EXTERIOR LIGHTING SYSTEMS
127270 PARKING AREAS
127280 TUNNELS
127290 OTHER STRUCT/IMPROV
NC DOT Highway Network                                                See below.
127200 NCDOT HIGHWAY NETWORK
Computer software                                                     See below.
127530 COMPUTER SOFTWARE
Patents                                                               See below.
127520 PATENTS
Other Intangible assets                                               See below.
127500 OTHER INTANGIBLE ASSETS
Accumulated depreciation/amortization                                 Accounts 1279XX.
127910 DEPREC-BUILDINGS
127911 ACCUM DEPREC - LEASEHOLD IMPOVEMENTS                           New FY 2010-2011
127920 DEPREC-OTHER STRUCTURES
127930 ACCUM DEPREC-MOTOR VEH/EQ
127931 ACCUM DEPREC-LANDSCAPING
127932 ACCUM DEPREC-TOWERS/TANKS
127933 ACCUM DEPREC-FENCES
127934 ACCUM DEPREC-PARKING AREA
127935 ACCUM DEPREC-FURNITURE
127936 ACCUM DEPREC-EQUIPMENT
127937 ACCDEPREC - LIVESTOCK AND OTHER ANIMALS
127940 ACCUM DEP - ART, LIT, ARTIF
127950 ACCUM DEP - INTANG ASSETS
127951 ACCUM DEPREC- PATENTS
127952 ACCUM DEPREC - COMPUTER SOFTWARE
127960 ACCUM DEPREC-ROAD NON DOT
127961 ACCUM DEPREC - BRIDGES
127962 ACCUM DEPREC-UTILITY SYST
127963 - ACCUM DEPREC - DAMS
127964 ACCUM DEPREC - EXTERIOR LIGHTING SYSTEMS
127965 ACCUM DEPREC - TUNNELS
Total Capital Assets
UNCLASSIFIED ASSETS                                                   None at this time.

Valid asset accts that must be zero at year-end                       See below.
114191 UNIV INTRA REC-UNREST CUR                                      moved from unclass for 2005-2006
114192 UNIV INTRA REC-PROPRIET                                        moved from unclass for 2005-2006
114193 UNIV INTRA REC-RESTR CUR                                       moved from unclass for 2005-2006
114194 UNIV INTRA REC-LOAN                                            moved from unclass for 2005-2006
114195 UNIV INTRA REC-ENDOWMENT                                       moved from unclass for 2005-2006
114196 UNIV INTRA REC-AGENCY                                          moved from unclass for 2005-2006
114197 UNIV INTRA REC-UNEXP PLNT                                      moved from unclass for 2005-2006
114198 UNIV INTRA REC-DEBT SVC                                        moved from unclass for 2005-2006
114199 UNIV INTRA REC-INV PLNT                                        moved from unclass for 2005-2006
INVALID Asset Accounts                                                Beginning 6/30/02
113100 TAXES RECEIVABLE
113330 ALLOW-DOUBT ACCT-TAX REV
114291 UNIV INTER REC-UNREST CUR
114292 UNIV INTER REC-PROPRIET
114293 UNIV INTER REC-RESTR CUR
114294 UNIV INTER REC-LOAN FUND
114295 UNIV INTER REC-ENDOWMENT


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114296 UNIV INTER REC-AGENCY FND
114297 UNIV INTER REC-UNEXP PLNT
114298 UNIV INTER REC-DEBT SVCE
114299 UNIV INTER REC-INV PLANT
114312 Due from Debt Svce Fund
114316 GOV INTRA REC-EXP TRUST
114317 GOV INTRA REC-NONEXP TRST
114412 Due from Debt Svce Fund
114416 GOV INTER REC-EXP TRUST
114417 Due from Nonexp Trst Fund
119500 Amt Provided for LTD Retire.
124312 Advances to Debt Svc Fund
124316 Advances to Exp Trust Fnd
124317 Advances Nonexp Trst Fnd
124600 Advances Prim Gov Agcy-NC
127966 ACCUMULATED AMORTIZATION - EASEMENTS
128100 AMT AVAIL/PROV GLT DEBT                             New acct beginning 6/30/02; for governmental only, will
                                                           be invalid for proprietary
128110 AMT AVAIL-GENERAL FUND
128120 AMT AVAIL-DEBT SVC FUND
128130 Amt Avail In Exp Trst Fnd
128140 AMT AVAIL-CAP IMPROV FUND
128150 AMT AVAIL-SPEC REV FUND
128210 AMT PROV GLT DEBT-GENERAL
128220 Amt to be Prov-Debt Svce
128230 AMT PROV GLT DEBT-EXP TRS
128240 Amt to be Prov-Cap Imp
128250 AMT PROV GLT DEBT-SPC REV
128260 AMT PROVIDED-GLT NONEXPEN
129300 GOODWILL
129900 OTHER NON-CURRENT ASSETS                            moved to invalid 7/30/2002
Clearing Accounts                                          Includes accounts 1138AA plus the ones below.
113801 RECEIVABLES CLEARING
113802 RECEIVABLES CLEARING
113804 DUE FROM CAP IMP FUND
113810 RECEIVABLES CLEARING
113873 RECEIVABLES CLEARING
113899 RECEIVABLES CLEARING
113930 FEDERAL FUNDS REC CLRING
113931 OTHER CON/GRANT REC CLEAR
LIABILITIES:
Current Liabilities:
     Accounts payable & accrued liabilities:
  Accounts payable                                         See below.
211100 ACCOUNTS PAYABLE
211110 DUE TO EMPLOYEES
211120 PRIZE LIABILITY                                     NEW ACCT FOR FY 2005-2006
211121 LOW TIER PRIZE LIABILITY                            NEW ACCT FOR FY 2005-2006
211230 PAYROLL GARNISHMENT PAY
211910 OBLIG FOR WORKERS COMP
211940 ACCR-SALES TAX PAYABLE
211941 DMV ACCR-SALES TAX PAY
211950 FED 1099 WITHHOLDING PAY
211951 ST NONRESIDENT WITHHOLD
211952 FED/ST 1099 NONRES WITHLD
211953 NONRESIDENT ALIEN WITHLD                            NEW ACCT for FY 2004-2005
211954 1099 FED WITHHOLDING NONRESIDENT ALIEN WITHLD       NEW ACCT for FY 2006-2007
211960 ESCHEATS PAYABLE
211990 OTH LIABILITIES-ACCRUED
211991 INVESTMT DERIV LIAB-CURR                            NEW ACCT for FY 2009-2010
217110 DEP PAY-CONTR RETAINAGE                             NEW PLACEMENT ON CAFR11P
   Accrued payroll                                         See below.
211210 ACCR-SALARY & WAGES
211220 W/HOLD & EMPLOY MATCH PAY
   Intergovernmental payables                              See below.
211310 INTERGOV PAY-LOCAL GOV
211311 LIAB RESV-SALES & USE TAX
211320 INTERGOV PAY-FED AGENCY
211325 PAYABLES TO OTHER STATES                            NEW ACCT for FY 2010-2011
211330 LIAB RESV FOR WHITE GOODS
211340 LIAB RESV FOR SCRAP TIRE
211350 LIAB RESV-BEVERAGE TAX
211360 Liab Reserve-Franchise Tx
  Premium tax credit payable                               See below.


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211601 PREMIUM TAX CREDIT PAY-ST
   Due to plan participants                                See below.
211500 DUE TO DEFER COMP PARTIC
   Claims payable                                          See below.
215230 ESCHEATS REFUNDS PAY
215290 CLAIMS PAY-OTH ASSISTANCE
Unemployment benefits payable                              See below.
215220 CLAIMS PAY-UNEMPLOYMENT
Due to fiduciary funds                                     See below.
212318 GOV INTRA PAY-PENS TRST
212319 GOV INTRA PAY-AGENCY
212321 GOV INTRA PAY-PRIV PUR TR
212418 GOV INTER PAY-PENS TRST
212419 GOV INTER PAY-AGENCY
212421 GOV INTER PAY-PRIV PUR TR
Due to other funds                                         See below.
212290 UNIV INTER PAYABLE
212310 GOV INTRA PAY-GENERAL
212311 GOV INTRA PAY-SPECIAL REV
212313 GOV INTRA PAY-CAP IMPROV
212314 GOV INTRA PAY-ENTERPRISE
212315 GOV INTRA PAY-INTERN SVC
212320 GOV INTRA PAY-PERMANENT
212410 GOV INTER PAY-GENERAL
212411 GOV INTER PAY-SPECIAL REV
212413 GOV INTER PAY-CAP IMPROV
212414 GOV INTER PAY-ENTERPRISE
212415 GOV INTER PAY-INTERN SVC
212420 GOV INTER PAY-PERMANENT
Due to component units                                     See below.
212600 DUE TO ST OF NC COMPONENT UNITS                     title changed for FY 2003-2004
Due to agency/institution component units                  See below.
212700 DUE TO AG/INSTITUTION COMPONENT UNITS               NEW ACCT for FY 2003-2004
Due to primary government                                  See below.
212500 DUE TO PRIMARY GOV AGENCY
Obligations under reverse repo agre                        See below.
213100 OBL UNDER RVRSE PUR AGREE
Obligation under securities lending                        See below.
213150 OBL UNDER SECUR LEND TRAN
Hedging derivatives liability
219200 Hedging deriv liab -Curr                            NEW ACCT for FY 2009-2010
Deferred Inflow of resources
219201 Deferred Inflow - Current                           NEW ACCT for FY 2009-2010
Notes payable                                              See below.
213200 NOTES PAYABLE
Capital leases payable                                     See below.
214100 CAPITAL LEASES PAYABLES
Medical claims payable                                     See below.
215210 CLAIMS PAY-MEDICAL
Liability insurance trust fund payable                     See below.
215291 LIAB INS TRUST FD PAY-CUR
Revolving line of credit payable                           See below.
219100 Revolving line of credit                            NEW ACCT for FY 2002-2003
Commercial paper payable                                   See below.
219101 Commercial paper                                    NEW ACCT for FY 2002-2003
Bond anticipation notes payable                            See below.
219102 Anticipation notes                                  NEW ACCT for FY 2002-2003
Bonds & similar debt payable                               See below.
216100 REVENUE BONDS PAYABLE
216105 CERTIF OF PARTICIPA PAYAB                           NEW ACCT FOR FY 2003-2004
Interest payable
. Matured Interest Payable                                 See below.
216210 MATURED INTEREST PAYABLE
. Accrued Interest Payable                                 See below.
216220 ACCRUED INTEREST PAYABLE
Deposits payable                                           See below.
217120 DEP PAY-FEDERAL GOV
217130 N.C. Funds and Govt Units
217140 DEP PAY-PATIENT DEPOSITS
217150 DEP PAY-STUDENT DEPOSITS
217160 DEP PAY-TENANTS DEPOSIT
217170 DUE TO DEFER COMP PARTIC
Funds held for others                                      See below.
217190 FUNDS HELD FOR OTHERS


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Arbitrage rebate payable                                              See below.
211400 ARBITRAGE REBATE PAYABLE                                       moved from under A/P to separate caption
Annuity & life income payable                                         See below.
211915 ANNUITY & LIFE INCOME PAYABLE                                  NEW ACCT
Federal unemployment acct advances                                    See below.
Fed unemploy acct advances- current                                   New caption FY 2010-2011
211918 - Federal unemployment accounts -current
Pollution Remediation                                                 See below.
  Pollution Remediation - Current
211919 -Pollution Remediation Payable - Current                       New Account FY 2008-2009.
Accrued vacation leave                                                See below.
211920 ACCRUED VACATION
                                                                      See below. Changed from Deferred Rev caption for
Unearned revenue                                                      2005-2006.
218110 REV COLLECTED IN ADV
218111 UNEARNED INSURANCE PREM
218200 OTHER DEFERRED CREDITS
Noncurrent Liabilities:
      Accounts payable & accrued liabilities:
  Accounts payable                                                    See below.
221100 ACCTS PAYABLE-NON CURR
221910 OTHER PAYABLES-NON CURR
221930 ESCHEATS PAYABLE
227110 DEP PAY-CONTR RETAINAGE                                        NEW PLACEMENT ON CAFR11P
221991 INVEST DERIV LIAB NONCURR                                      NEW ACCT for FY 2009-2010
  Deferred death benefit payable                                      See below.
221500 DEFERRED DEATH BEN PAY
  Premium tax credit payable                                          See below.
221601 PREMIUM TAX CREDIT PAY-LT
  Intergovernmental payables                                          See below
221320 INTERGOV PAY-FED-NONCURR
  Claims payable                                                      See below.
221990 OBLIG FOR WORKER COMP
225290 Other Assist Claims Pay
Unemployment benefits payable                                         See below.
225220 Unemployment Claims Pay
Due to component units                                                No accounts roll to this caption currently.
( Blank )
Due to primary government                                             See below.
222700 DUE TO PRIMARY GOV AGENCY
Advances from primary government
222500 ADV FROM PRIM GOV AGENCY
Advance from Other funds                                              See below.
222310 GOV INTRA PAY-GENERAL
222311 GOV INTRA PAY-SPECIAL REV
222313 Advances From Cap Imp Fnd
222314 Advances From Enterp Fund
222315 Advances From Int Svc Fnd
222318 Advances Pension Trst Fnd
222319 Advances From Agency Fund
Advances from component units                                         See below.
222600 Advances from Comp Units
Contracts payable                                                     No accounts roll to this caption currently.
( blank )
Hedging derivatives liability
229200 HEDGING DERIV LIAB-NONCURR                                     NEW ACCT for FY 2009-2010
Deferred inflow of resources
229201 DEFERRED INFLOW NONCURR                                        NEW ACCT for FY 2009-2010
Notes payable                                                         See below.
223200 NON-CURRENT NOTES PAYABLE
Capital leases                                                        See below.
224100 CAPITAL LEASES PAYABLE
Medical claims payable                                                See below.
225210 CLAIMS PAYABLE-MEDICAL
Liability insurance trust fund payable                                See below.
215291 LIAB INS TRUST FD PAY-NONCUR
Bonds & similar debt payable                                          See below.
226100 REVENUE BONDS PAYABLE
226101 GENERAL OBLIGATION BONDS PAYABLE                               NEW   ACCT for FY 2002-2003
226102 LSE-PURCH REV BNDS PAYABLE                                     NEW   ACCT FOR FY 2003-2004
226105 CERTIFICATES OF PARTICIPATION PAYABLE                          NEW   ACCT for FY 2002-2003
226106 LIMITED OBLIGATION BONDS PAYABLE                               NEW   ACCT FOR FY 2007-2008
226110 UNAMORT DISC ON BONDS PAY
226120 UNAMORT PREM ON BONDS PAY                                      acct title change 7/12/02


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226130 UNAMORT CHARGE-REFUNDING BONDS
226140 DEEP DISCOUNT DEBT
Deposits payable                                                      See below.
227120 Federal Government
227130 N.C. Funds and Govt Units
227140 Patient Deposits
227150 DEP PAY-STUDENT DEPOSITS
227160 Tenants Deposits
227170 Due to Defd Comp Plan Par
Funds held for others                                                 See below.
227190 FUNDS HELD FOR OTHERS
227191 FNDS HLD TRUST POOL PARTI
Arbitrage rebate payable                                              See below
221400 ARBITRAGE REBATE PAYABLE                                       moved from under A/P to separate caption
Annuity & life income payable                                         See below.
221915 ANNUITY & LIFE INCOME PAYABLE
Federal unemployment acct advances                                    See below.
Fed unemploy acct advances- noncurr
221918 - Federal unemployment accounts -noncurrent                    New account FY-2010-2011
Pollution Remediation                                                 See below.
  Pollution Remediation - Non Current
221919 -Pollution Remediation Payable - NonCurrent                    New Account FY 2008-2009.
Accrued vacation leave                                                See below.
221920 ACCRUED VACATION
UNCLASSIFIED LIABILITIES                                              None at this time.

Valid asset accts that must be zero at year-end                       See below.
212191 UNIV INTRA PAY-UNREST CUR                                      moved from unclass for 2005-2006
212192 UNIV INTRA PAY-PROPRI                                          moved from unclass for 2005-2006
212193 UNIV INTRA PAY-RESTR CUR                                       moved from unclass for 2005-2006
212194 UNIV INTRA PAY-LOAN                                            moved from unclass for 2005-2006
212195 UNIV INTRA PAY-ENDOWMENT                                       moved from unclass for 2005-2006
212196 UNIV INTRA PAY-AGENCY                                          moved from unclass for 2005-2006
212197 UNIV INTRA PAY-UNEXP PLNT                                      moved from unclass for 2005-2006
212198 UNIV INTRA PAY-DEBT SVC                                        moved from unclass for 2005-2006
212199 UNIV INTRA PAY-INV/PLANT                                       moved from unclass for 2005-2006
INVALID Liability Accounts                                            Beginning 6/30/02
211370 Liab resv for Solid waste                                      NEW ACCT FOR FY 2007-2008
211600 TAX REFUNDS PAYABLE
211999 AP ACCRUAL CLEARING                                            moved from clearing accounts 2005-2006
212291 UNIV INTER PAY-UNREST CUR
212292 UNIV INTER PAY-PROPRI
212293 UNIV INTER PAY-RESTR CUR
212294 UNIV INTER PAY-LOAN
212295 UNIV INTER PAY-ENDOWMENT
212296 UNIV INTER PAY-AGENCY
212297 UNIV INTER PAY-UNEX PLANT
212298 UNIV INTER PAY-DEBT SVC
212299 UNIV INTER PAY-INV PLANT
212312 GOV INTRA PAY-DEBT SVC
212316 GOV INTRA PAY-EXP TRUST
212317 GOV INTRA PAY-NONEXP TRST
212412 Due To Debt Service Fund
212416 GOV INTER PAY-EXP TRUST
212417 Due To Nonexp Trust Fund
215110 BENEFIT PAY-PENSION
215120 State Retirement Sys Pay
216110 DISCNT/PREM ON BONDS PAY                                       use noncurrent acct 226110
216120 UNDERWRITERS FEES                                              use noncurrent acct 226120
216130 DEF CHRGE DUE TO ADV REF                                       use noncurrent bonds payable accts 2261XX
216140 Deep Discount Debt                                             use noncurrent bonds payable accts 2261XX
216150 MATURED BONDS PAYABLE                                          use noncurrent bonds payable accts 2261XX
216160 Unmatured Bonds Payable                                        use noncurrent bonds payable accts 2261XX
217180 INV TRUST DISTRIBUTIONS                                        proprietary funds should not use/have this acct.(7/22/02)
217191 FNDS HLD TRUST POOL PARTI                                      use noncurrent acct 227191
218120 DEF REV-UNAVAIL CURR PER                                       moved from Unearned Rev 2005-2006
219000 OTHER CURRENT LIABILITIES                                      moved to invalid 7/30/2002
222312 Advances From Dbt Svc Fnd                                      Not used since GASB 34
222316 Advances Exp Trst Fund                                         Not used since GASB 34
222317 Advances Nonexp Trst Fnd                                       Not used since GASB 34
229000 OTHER NON-CURRENT LIAB                                         moved to invalid 7/30/2002
Clearing Accounts                                                     Includes account 2138AA plus the ones below.
211240 CENTRAL PAYROLL CLEARING
211250 ELECTRONIC PAYABLES CLEAR


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211255 PAYROLL BENEFITS PAYABLES CLEAR                     NEW ACCT for FY 2004-2005
211260 PROCUREMENT CARD CLEARING
211270 A/P RECOVERY CLEARING
211280 SET OFF DEBT CLEARING
211930 HEALTH BENEFITS PAYABLE
211970 FED CONT/GRANT PAY CLEAR
211971 OTHER CONT/GRANT PAY CLEA
2138AA PAYABLES CLEARING
NET ASSETS:
310000 CONTRIBUTED CAPITAL
311000 CONT CAPITAL-DONATE ASSET
Net Assets                                                 See below.
330000 NET ASSETS
Net Assets Adjustments                                     See below
330001 RESTATEMENT-NET ASSETS
Revenue/expense summaries                                  See below.
399998 PRIOR YEAR REV/EXP SUM
399999 Curr Year Rev/Exp Summary
UNCLASSIFIED FUND EQUITY                                   See below.
390000 COMPANY CLOSING ACCOUNT                             should be zero at year-end
999999 SUSPENSE ACCOUNT                                    should be zero at year-end
999999998 SUSPENSE ACCOUNT                                 should be zero at year-end
INVALID Equity Accts                                       See below
310000 CONTRIBUTED CAPITAL
311000 CONT CAPITAL-DONATE ASSET
320000 FUND BALANCE
320001 RESTATEMENT-FUND BAL
32xxxx RESERVED BALANCES ( OLD REPORTING MODEL)
331910 RET EARN-AJD TO CSH REV
331920 RET EARN-AJD TO CSH EXP
340000 INVESTMENT IN PROPERTY




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*Rolls to Long Term Liabilities Due within 1 year for CU

*Rolls to Long Term Liabilities Due within 1 year for CU



*Rolls to Long Term Liabilities Due within 1 year for CU




*Rolls to Long Term Liabilities Due within 1 year for CU




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*Rolls to Long Term Liabilities Due within 1 year for CU

*Rolls to Long Term Liabilities Due within 1 year for CU




*Rolls to Long Term Liabilities Due within 1 year for CU and gov wide reporting
*Rolls to Long Term Liabilities Due within 1 year for CU




*Rolls to Long Term Liabilities Due in more than 1 year for CU

*Rolls to Long Term Liabilities Due in more than 1 year for CU



*Rolls to Long Term Liabilities Due in more than 1 year for CU

*Rolls to Long Term Liabilities Due in more than 1 year for CU




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*Rolls to Long Term Liabilities Due in more than 1 year for CU

*Rolls to Long Term Liabilities Due in more than 1 year for CU




*Rolls to Long Term Liabilities Due within 1 year for CU and gov wide reporting
*Rolls to Long Term Liabilities Due in more than 1 year for CU




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