Chart of Account Code Designations

For General Ledger type account codes, you must assign a designation code (Maintain>Chart of Accounts Codes>Setup tab). Designation codes are based on the segment type chosen and the Function designated (N/A, Program, Fund, and Restriction) when the organization was created by the Administrator (File>New Organization). The function can also be changed using the Organization Information form.

N/A Function

If a segment was set up with a function of N/A and it is the general ledger segment, it can be assigned any of the designations below. If it is any other segment, a designation code cannot be selected.

Code	Description
N/A	Not Assigned
CCE	Cash and Equivalents
STI	Short-term Investments
ARO	Accounts Receivable
IRO	Interest Receivable
CRO	Contributions Receivable
LBE	Land, Building & Equipment
ADP	Accumulated Depreciation
INV	Inventories
PPE	Prepaid Expenses
OCA	Other Current Assets
LTI	Long-term investments
LTA	Other Long-term Assets
APO	Accounts Payable
DFR	Deferred Revenue
STL	Other Short-term Liabilities
NTP	Notes Payable
LTD	Long-term Debt
LTL	Other Long -term Liabilities
NAE	Net assets
GRR	Grant Revenue
CTR	Contributions
PGR	Program Revenue
SLS	Sales
CGS	Cost of Goods Sold
INI	Investment income
INR	Interest income
GLI	Realized Gain/Loss on Investments
GLA	Gain/Loss on sale of assets
OTH	Other Income
UGL	Unrealized Gain/Losses
SAL	Salaries
FRG	Fringe
PRT	Payroll Taxes
PGS	Programs
PRF	Professional Fees
INX	Interest Expenses
SUP	Supplies
TEL	Telephone
POS	Postage and Shipping
OCC	Occupancy
MNT	Maintenance & Repairs
EQR	Equipment Rental
MTG	Conferences, Conventions, & Meetings
DUE	Dues & Subscriptions
PUB	Printing & Publications
MSC	Miscellaneous
DPR	Depreciation

Program Function

If a segment was set up with a function of PGM (program), it can be assigned a designation of Program Expenses, Fundraising Expenses, or Management & General Expenses.

Defaults for the Form 990 line numbers will be given based on the program designation and what IRS Tax Form Preference was selected by the Administrator (Organization>Organization Information). By mapping the PGM segment code to the appropriate Designation and 990 Line Number using either the Chart of Accounts or Assign Report Groups forms, results in a worksheet that automatically categorizes your Program Expense, Management and General, and Fundraising columns of the IRS Form 990.

Program Code	Description	Form 990 990 Line #
N/A	Not Assigned
PGE	Program Expenses - expenses the organization incurred while performing its tax-exempt activities.	Pt IX: Col B
MGE	Management and General Expenses - expenses related to the organization's day-to-day operation, such as personnel, accounting, legal, general-insurance, and office-management costs.	Pt IX: Col C
FRE	Fundraising Expenses - costs of soliciting contributions	Pt IX: Col D

Restriction Function

If a segment was set up with a function of RES (restriction), it can be assigned a designation of Unrestricted, Temporarily Restricted, or Permanently Restricted net assets.

Defaults for the Form 990 line numbers will be given based on restriction designation and what IRS Tax Form Preference was selected by the Administrator (Organization>Organization Information). By mapping the RES segment code to the appropriate Designation and 990 Line Numbers using either the Chart of Accounts or Assign Report Groups forms, will result in a worksheet that automatically categorizes your Unrestricted, Temporarily Restricted, and Permanently Restricted net assets of the IRS Form 990. As of December 15, 2017, ASC 958 modified or eliminated the distinctions between temporarily restricted and permanently restricted assets. All funds without donor-imposed restrictions must be classified as unrestricted, regardless of the existence of any board designations or appropriations. Line 28, Temporarily Restricted Net Assets, can be used to show the balance per books of net assets with donor-imposed restrictions that may require resources to be used after a specified date (time restrictions), or used for a specified purpose (purpose restrictions), or both. Organizations may also opt to leave Line 28 blank and report all net assets subject to donor-imposed restrictions on Line 29. This designation also determines how your ASC 958 (FAS 117 superseded) financial statements are presented.

Restriction Code	Description	Form 990 990 Line #
N/A	Not Assigned
URS	Unrestricted (ASC 958 applicable)*	27 Pt X
TRS	Temporarily Restricted (ASC 958 applicable)*	28 Pt X
PRS	Permanently Restricted (ASC 958 applicable)*	29 Pt X

*Unrestricted Net Assets (FAS 117 superseded) Net Assets without Donor Restrictions (ASC 958)

* Temporarily Restricted Net Assets (FAS 117 superseded) Not Applicable (ASC 958)

* Permanently Restricted Net Assets (FAS 117 superseded) Net Assets with Donor Restrictions (ASC 958)

Fund Function

If a segment was set up with a function of FND (fund), it can be assigned a designation N/A or any custom code created using the Reports>Assign Report Groups form.