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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "text": "214X – Payroll benefits payable",
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                    "text": "2150 – Accrued compensated absences",
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                    "text": "22 – Deferred income/unearned revenue"
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                    "text": "23 – Deposits"
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                    "text": "24 – Other current liabilities"
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                    "text": "2401 – Lease liability, current portion",
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                    "text": "241X – Accrued interest payable – one for each debt account",
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            "text": "Noncurrent liabilities include obligations and debts that are long-term."
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                    "text": "25 – Long-term liabilities"
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                    "text": "253X – Lease liability, non-current – one for each lease",
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                    "text": "255X – Long-term debt – one for each bond",
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                    "text": "26 – Due To Other",
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                    "text": "27 – Federal refundable grants"
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                    "text": "270X – Perkins loans",
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                    "text": "29 - Other liabilities, clearing accounts"
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                    "text": "2901 – Net pension liability",
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                    "text": "2902 – Net OPEB liability",
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                    "text": "2903 – Accrued compensated absences, non-current"
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                    "text": "Deferred inflows of resources"
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                    "text": "2910 – Deferred inflows – pension",
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                    "text": "2920 – Deferred inflows – OPEB"
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                    "text": "29XX – Clearing accounts – should always balance to zero"
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                    "text": "30/31 – Control accounts are utilized for Banner system processing; these accounts summarize the activity in the operating ledger – revenues and expenses.",
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                    "text": "40/41 – Fund balances with donor restrictions and without donor restrictions."
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                    "text": "4101 – Unrestricted fund balance",
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                    "text": "4102 – Unrestricted fund balance, designated"
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            "text": "4103 – Restricted fund balance, nonexpendable – permanently restricted endowments"
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                    "text": "4999 – Prior year adjustments",
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                    "text": "50 – Revenues; cash inflows, other asset enhancements or the settlement of liabilities (or a combination) during a period from delivering or performing services that constitute an entity's operations."
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                    "text": "51 – Student tuition and fees, net GASB 1010OPRV"
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            "text": "Page 18",
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    "excluded_furniture": {
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