Section 02.46: Account Codes -- Due to Other Funds/Other OUS Institutions (B6000-B7999)
General
Account codes B6000 - B7999 are liability accounts that record amounts "due to" other funds within the same OUS institution (B6000 - B6999), or other OUS institutions and the Chancellor's Office (B7000 - B7999).
Many of the "due to" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.
[1] B6000 - Due From Other Funds
Used to record inter-fund loan amounts due to other funds within the same OUS institution.
B6001 Due to other Funds
Used to record amounts due to other funds within the same OUS institution.
[2] B7000 - Due to Other OUS Entities
Used to record inter-fund loan amounts due to other OUS institutions or the Chancellor's Office
B7001 Endowment Fund Equity EOU
Used in Chancellor's Office Chart K to record amounts due to EOU for EOU's share of the endowment investments in Chart K
B7002 Endowment Fund Equity OIT
Used in Chancellor's Office Chart K to record amounts due to OIT for OIT's share of the endowment investments in Chart K
B7003 Endowment Fund Equity WOU
Used in Chancellor's Office Chart K to record amounts due to WOU for WOU's share of the endowment investments in Chart K
B7004 Endowment Fund Equity OSU
Used in Chancellor's Office Chart K to record amounts due to OSU for OSU's share of the endowment investments in Chart K
B7005 Endowment Fund Equity SOU
Used in Chancellor's Office Chart K to record amounts due to SOU for SOU's share of the endowment investments in Chart K
B7006 Endowment Fund Equity UO
Used in Chancellor's Office Chart K to record amounts due to UO for UO's share of the endowment investments in Chart K
B7009 Endowment Fund Equity PSU
Used in Chancellor's Office Chart K to record amounts due to PSU for PSU's share of the endowment investments in Chart K
B7010 Self-Liq Fund Part - EOU
Used in Chancellor's Office Chart K to record amounts due to EOU for EOU's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7011 Self-Liq Fund Part - OIT
Used in Chancellor's Office Chart K to record amounts due to OIT for OIT's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7012 Self-Liq Fund Part - WOU
Used in Chancellor's Office Chart K to record amounts due to WOU for WOU's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7013 Self-Liq Fund Part - OSU
Used in Chancellor's Office Chart K to record amounts due to OSU for OSU's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7014 Self-Liq Fund Part - SOU
Used in Chancellor's Office Chart K to record amounts due to SOU for SOU's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7015 Self-Liq Fund Part - UO
Used in Chancellor's Office Chart K to record amounts due to UO for UO's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7016 Self-Liq Fund Part - OHSU
Used in Chancellor's Office Chart K to record amounts due to OHSU for OHSU's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7017 Self-Liq Fund Part - Hosp
Used in Chancellor's Office Chart K to record amounts due to OHSU Hospital for OHSU hospital's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7018 Self-Liq Fund Part - PSU
Used in Chancellor's Office Chart K to record amounts due to PSU for PSU's funding of OUS bond sinking funds. Due from offset in the institution accounting records was A7030 - Equity Self-Liq Bonds. Use of this account code stopped in FY2002 when OUS changed its accounting entries associated with long-term debt.
B7019 Liab Arch/Eng Plan
A "due-to" liability for amounts an institution owes the Chancellor's Office for loans from Chancellor's Office Facilities Division to pay for architectural and engineering plans
