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UNIFORM SYSTEM OF ACCOUNTS ACCOUNT LISTING …BALANCE SHEET CHART OF ACCOUNTS ASSETS AND OTHER DEBITS 1. UTILITY PLANT 101 Electric Plant In Service (Major Only). 101.1 Property Under Capital Leases. 102 Electric Plant Purchased Or Sold. 103 Experimental Electric Plant Unclassified (Major Only). 103.1 Electric Plant In Process Of Reclassification (Nonmajor Only). 1th, 2024Uniform System Of Accounts (USOA)Uniform System Of Accounts • 100 -199 - Assets And Other Debits. • 200 - 299 - Liabilities And Other Credits. • 300 - 399 - Plant Accounts. • 400 - 432, 434-435 - Income Accounts. • 433, 436 - 439 - Retained Earnings Accounts. • 440 – 459 - Revenue Accounts. • 500 – 599 - Production, Transmission And Distribution Expens 2th, 2024UNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING …Uniform System Of Financial Reporting For Clubs Is In Its Seventh Edition, And The Uniform System For Financial Reporting For Spas, The Youngest In The Group, Was first Introduced In 2005. EVOLUTION OF THE USALI The USALI Is Really The Big Brother Or Big Sister Of All The Uniform Systems. In The Last Nine 1th, 2024.
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CHAPTER 14 UNIFORM SYSTEM OF ACCOUNTS FOR WATER …14-1 CHAPTER 14 UNIFORM SYSTEM OF ACCOUNTS FOR WATER AND WASTEWATER UTILITIES ... Long-Term Debt 221 Bonds 223 Advances From Associated Companies 224 Other Long-Term Debt Current And Accrued Liabilities 231 Accounts Payable 232 Notes Payable 233 Accounts Payable To Associated Companies 2 2th, 2024Third Edition Of The UNIFORM CHART OF ACCOUNTSTransactions In Conformity With The Fund, Balance Sheet, Revenue, And Expenditure Classification Descriptions Contained In This Chart. While Local Government Accounting Records Must Reflect These Account Classifications, More Detailed Sub-accounts Can Be Used As Long As They Roll Up Into Accounts Specified In This Document. 2th, 2024Fourth Edition Of The UNIFORM CHART OF ACCOUNTS11 – Assets And Deferred Outflows Of Resources 45 12 – Liabilities And Deferred Inflows Of Resources 51 13 – Net Position 56 Inflows Of Resources – Classification Descriptions 31 – Taxes 59 32 – Licenses And Permits 64 33 – Intergovernmental Revenues 68 3 1th, 2024.
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