2000-2299 Series: Current Liabilities
All liabilities or that portion of which are due within one year from the date reported on a balance sheet.
| 2000 - Accounts Payable Purchasing | |
|---|---|
| Amounts owed to outside vendors for the purchase of goods or services, for which the University has received an invoice and the invoice has been entered into the central Accounts Payable system. | |
| 2001 - Accounts Payable Other | |
| Obligations for which the University has received goods or services, but has neither paid for nor signed a written statement of obligation. | |
| 2010 - Deferred Revenue | |
| All revenue received but not yet earned. | |
| 2020 - Salaries Payable | |
| Amount owed to university employees for salaries earned in the current month that will be paid on the first day of the next month. | |
| 2021 - Salaries Payable Other | |
| Amount owed to university employees not included in 2020-SALARIES PAYABLE | |
| 2022 - Wages Payable | |
| Wages owed, but not paid. | |
| 2025 - Comp Ab - Vacation - Current | |
| Current portion of vacation payout owed, but not paid. | |
| 2026 - Comp Ab - Sick Current | |
| Current portion of sick leave payout owed, but not paid. | |
| 2027 - Early Retire Pay Short Term | |
| Current portion of Early retirement owed, but not paid. | |
| 2028 - Unpaid Claims Liabilities | |
| Estimated obligations for University of Iowa physicians, employee medical and dental benefits and property claims. (To be used by Accounting & Financial Reporting only) | |
| 2030 - Net OPEB Obligation Short Term | |
| Annual other postemployment benefit (OPEB) obligation net of contributions made for the year | |
| 2040 - Interest Payable | |
| Interest accrued on University obligations, but not paid. | |
| 2050 - Bonds Payable Current | |
| Current portion of outstanding bond obligations owed by the University. | |
| 2056 - Unamort Ref Gain/Loss Current | |
| Current portion of accounting gain or loss resulting from issuance of refunding bonds | |
| 2060 - Notes Payable Current | |
| Obligations for which the University has received goods or services, but has signed a written statement of obligation in lieu of paying cash. | |
| 2065 - Student Loans Payable | |
| For Loan Fund Only. | |
| 2070 - Capital Lease Payable Current | |
| Contract obligation for which the University of Iowa has received the rights to use the property of an owner, but has signed a written statement of obligation in lieu of paying cash. | |
| 2100 - Accounts Pay Accts Rec Credits | |
| Balance owed to individuals and third party payers for credit balance accounts in the UIHC patient accounting system. | |
| 2160 - Due To Third Parties | |
| Reimbursement owed to third party payers for patient services when interim payments exceeded allowable reimbursement during the past year. | |
| 2170 - Interdepartmental A/P | |
| The balance of an obligation due to another entity within the University. | |
| 2195 - Other Current Liabilities | |
| Other current liabilities not defined to another liability account in the range of 2000-2299. | |