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GeneralLedgerReporting
Description
Aggregated general ledger records, specifically for use with the IRIS Finance survey for IPEDS.
Data includes asset and liability categories and properties.
Entity relationship: FiscalYear + ChartOfAccounts = GeneralLedgerReporting
Data includes asset and liability categories and properties.
Entity relationship: FiscalYear + ChartOfAccounts = GeneralLedgerReporting
Fields
accountingString string Full accounting string including all components separated by a dash, no spaces |
accountType enum Type of account. Allowed Values
Allowed Value Details 'Asset' - Tangible or intangible items of value owned by the institution. 'Liability' - Current or non-current financial obligations to an outside party. Does not include contingent liabilities. |
accumAmmortization string Is the account an ammortization on intangible assets? Additional Notes Required values: Y or null |
accumDepreciation string Is the account a depreciation on assets? Additional Notes Required values: Y or null |
assetCapitalBuildings string Is the account a capital asset - buildings for occupancy or use, built-in fixtures and permanent equipment in structure? Additional Notes Required values: Y or null |
assetCapitalConstruction string Is the account a capital asset - asset under construction and not yet in service? Additional Notes Required values: Y or null |
assetCapitalEquipment string Is the account a capital asset - moveable tangible property, such as vehicles, research/office equipment, library/art collections? Additional Notes Required values: Y or null |
assetCapitalInfrastructure string Is the account a capital asset - infrastructure, such as roads, bridges, drainage systems, water/sewer systems? Additional Notes Required values: Y or null |
assetCapitalIntangibleAsset string Is the account a capital asset - nonmaterial rights and benefits, such as patents, copyrights, trademarks, goodwill? Additional Notes Required values: Y or null |
assetCapitalLand string Is the account a capital asset - land, land improvements, such as golf courses, athletic fields, lakes? Additional Notes Required values: Y or null |
assetCapitalOther string Is the account a capital asset - capital asset not categorized in other fields? Additional Notes Required values: Y or null |
assetCurrent string Is the account a current asset - cash, cash equiv, investments, accounts and notes receivable, inventories or other? Additional Notes Required values: Y or null |
assetNoncurrentOther string Is the account a noncurrent asset other than capital asset? Additional Notes Required values: Y or null |
beginBalance number Balance at beginning of fiscal period of fiscal year |
chartOfAccountsId string ChartOfAccounts->chartOfAccountsId Chart of accounts identifier |
deferredInflow string Is the account a deferred inflow of resources? Additional Notes Required values: Y or null |
deferredOutflow string Is the account a deferred outflow of resources? Additional Notes Required values: Y or null |
endBalance number Balance at end of fiscal period of fiscal year |
fiscalPeriodCode string FiscalYear->fiscalPeriodCode Fiscal period valid for fiscal year Additional Notes Example data: 01 (1st fiscal year period) |
fiscalYear2Char string FiscalYear->fiscalYear2Char Fiscal year in YY format Additional Notes Example data: 19 (2019) |
isBondFundGASB boolean If the account is established to disburse revenue bond proceeds, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isCapitalRelatedDebt boolean If the account reflects an outstanding bond, mortgage, note, or other debt for the acquisition, construction or improvement of capital asset, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isCashOrSecurityAssetGASB boolean If the account is cash or a security asset, including cash on hand, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isEndowment boolean If the account is a gross investment of endowment, term endowment, or funds functioning as endowment, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isIPEDSReportable boolean If the record is applicable for IPEDS reporting, value = 1 else 0 Additional Notes Required values: 1 or 0 |
isNonBondFundGASB boolean If the account is NOT established to disburse revenue bond proceeds, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isOPEBRelatedGASB boolean If the account is an OPEB (Other Postemployment Benefits) plan, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isPensionGASB boolean If the account is a benefit pension plan, value = 1, else 0. Additional Notes Required values: 1 or 0 |
isRestrictedExpendOrTemp boolean If there is a constraint placed on use of the account and NOT required to be retained in perpetuity, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isRestrictedNonExpendOrPerm boolean If there is a constraint placed on use of the account and required to be retained in perpetuity, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isSinkingOrDebtServFundGASB boolean If the account is exclusively used to service debt, value = 1, else 0 Additional Notes Required values: 1 or 0 |
isUnrestricted boolean If the account is not considered restricted or capital-asset related, value = 1, else 0 Additional Notes Required values: 1 or 0 |
liabCurrentLongtermDebt string Is the account an outstanding long-term debt that the institution is expected to pay or liquidate during the next year using current assets? Additional Notes Required values: Y or null |
liabCurrentOther string Is the account a current debt not considered long-term? Additional Notes Required values: Y or null |
liabNoncurrentLongtermDebt string Is the account an outstanding long-term debt in the form of bonds, notes, capital leases, and other forms of debt that are repayable over a period greater than one year? Additional Notes Required values: Y or null |
liabNoncurrentOther string Is the account a noncurrent debt, such as compensated absences, claims and judgments, pensions? Additional Notes Required values: Y or null |
recordActivityDate date Date source record inserted or modified |