N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1641-1.5
[See Appendix S-7 for alphabetical index to accounts.]
GENERAL LEDGER ACCOUNTS
ASSET ACCOUNTS-1000 CATEGORY
1000 ASSET ACCOUNTS
1100 Cash, Receivables, and Investments
1110 Cash
1111 Development Fund
1112 Administrative Fund
1113 Reserve Fund
1114 Security Deposits Fund
1115 Special Deposits
1116 Local Funds
1117 Petty Cash Fund
1118 Change Fund
1120 Accounts Receivable
1122 Tenants Accounts Receivable
1122.1 Permanent Projects
1122.2 Site Operations
1122.3 Former Owners & Fixture Awardees
1122.4 Rehabilitation Operations
1122.5 Offsite Tenants
1123 State Housing Fund
1124 State Housing Debt Fund
1129 Sundry Accounts Receivable
1140 Accrued Receivables
1141 Subsidies-State of New York
1142 Subsidies-Other
Memo Subsidies-Tax Exemption (Cumulative)
1143 Accrued Interest Receivable on Mortgages
1144 Accrued Interest Receivable on Investments
1170 Investments
1172 Development Fund
1173 Administration Fund
1176 Reserve Fund
1200 Deferred Charges and Prepayments
1210 Deferred Charges to Insurance
1211 Prepaid Insurance
1212 Anticipated Returnable Premiums
1230 Prepaid Utilities
1231 Prepaid Water
1260 Inventories
1261 Fuel Inventory
1262 Paint Supplies Inventory
1269 Sundry Inventories
1270 Prepaid Rent
1280 Prepaid Taxes
1290 Sundry Deferred Charges and Prepayments
1300 Working Capital
1400 Development Costs
(Detailed Development Cost Accounts are listed immediately following the Control Accounts for Income and Expense)
1500 Incompleted Contracts
1600 Suspense and Clearance Accounts
1610 Indeterminate Expenditures
1620 Ineligible Expenditures
1640 Payroll Clearance
1650 Revolving Fund
1670 Insurance Claims Clearance
1680 Interfund Clearance
1680 D Interfund Clearance-Development
1680 A Interfund Clearance-Administration
1680 R Interfund Clearance-Reserve
1690 Sundry Suspense and Clearance
1695 Tenants Disbursements Clearance
LIABILITIES, RESERVES AND CAPITAL-2000 CATEGORY
2000 LIABILITIES, RESERVES AND CAPITAL
2100 Payables and Accruals
2110 Accounts Payable
2111 Vendors and Contractors-Accounts Payable
2111 D Vendors and Contractors-Development
2111 A Vendors and Contractors-Administration
2112 Contract Retentions
2113 Deposits-Others Than Tenants
2114 Tenants Security Deposits
2114.1 Interest Earned on Tenants' Security Deposits
2115 Unclaimed Salaries and Wages
2117 Deductions and Withholdings
2117.1 Income Taxes Withheld
2117.3 Pension Fund Deductions
2117.4 Social Security Deductions and Employer's Contribution
2119 Sundry Accounts Payable
2120 Temporary Loan Notes Payable
2130 Accrued Liabilities
2132 Accrued Interest Payable
2132.1 Accrued Interest Payable-State of New York
2132.2 Accrued Interest Payable-Temporary Loan Notes
2134 Accrued Utilities
2134.1 Water
2134.2 Electricity
2134.3 Gas
2134.4 Fuel
2134.9 Sundry
2135 Accrued Salaries and Wages
2136 Accrued Insurance
2137 Accrued Real Estate Taxes
2138 Accrued Pension Fund Contributions
2139 Sundry Accruals
2200 Deferred Credits
2230 Premium on Temporary Loan Notes
2240 Tenants Prepaid Rents
2250 Prepaid State of New York Subsidies
2260 Other Prepaid Cash Subsidies
*2280 Interfund Payables
*2280 D Interfund Payables-Development
*2280 A Interfund Payables-Administration
*2280 R Interfund Payables-Reserve
2300 Indebtedness to State of New York
2310 Certificates of Indebtedness
2311 Certificates of Indebtedness**-Authorized
2312 Certificates of Indebtedness**-Unissued
2313 Certificates of Indebtedness**-Amortized
2314 Certificates of Indebtedness**-Subscribed
2400 Contract Awards
2500 Reserves
2510 Replacement Reserve
2511 Interest Earned on Reserve Fund Investments
2512 Gain or Loss on Reserve Fund Investments
2520 Vacancy and Collection Loss Reserve
2530 Painting and Decorating Reserve
2560 Reserve for Working Capital
2590 Reserve for Operating Improvements
2600 Accumulated Amortization
EARNED SURPLUS
2700 Income and Expense Clearance
2710 Prior Years Adjustments
2800 Capital Surplus
CONTROL ACCOUNTS
3000 Income Control Account
4000 Expense Control Account
(End of General Ledger Accounts)
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*All material listed under "2280 Interfund Payables" repealed by resolution filed June 4, 1962.
**So in original. Apparently should be "Indebtedness".
SUBSIDIARY LEDGER ACCOUNTS
DEVELOPMENT COST ACCOUNTS-1400 GROUP
1400 Development Costs
1410 Direct Costs
1410.1 Payroll-Executive
1410.2 Payroll-Technical
1410.4 Legal Services and Expenses
1410.5 Travel
1410.6 Rent-Office
1410.7 Furniture and Fixtures-Office
1410.8 Office Supplies and Sundry
1410.9 Employees Retirement Fund
1410.10 Communications Services
1410.11 Photographs
1410.12 Fidelity Bonds and Insurance Premiums
1410.13 Advertising
1410.14 Fiscal Expense
1410.15 State Construction Advisor, Auditor and Staffs
1410.16 Informational Expense
1410.17 Housing Survey
1410.19 Cost of Application
1420 Carrying Charges
1420.1 Interest Expense
1420.2 Interest income
1420.3 Insurance
1420.4 Site Income
1420.5 Site Expense
1420.6 Real Estate Taxes
1420.7 Cost of Borrowing
1420.8 Premium on State Housing Bonds
1420.9 War Delay Period
1430 Architectural and Engineering
1430.1 Fees-Under Contract
1430.2 Fees-Other
1430.3 Travel
1430.4 Borings and Test Pits
1430.5 Blueprinting
1430.6 Models
1430.7 Inspection Costs
1430.10 Material Testing
1440 Acquisition of Sites
1440.1 Land Purchase Price
1440.2 Fixture Awards
1440.3 Interest on Condemnation Awards
1440.4 Surveys and Maps
1440.5 Appraisal Fees
1440.6 Title Examination
1440.7 Consideration for Options
1440.8 Legal Services and Expenses (Land Only)
1440.10 Negotiation Costs
1440.11 Condemnation Costs
1440.13 Relocation of Tenants
1440.14 Demolition and Clearing
1440.15 Sale of Site Land
1440.16 Offsite Clearance
1440.17 Rehabilitation
1440.18 Relocation of Buildings
1460 Structures, Equipment and Improvement
1460.1 General Construction
1460.2 Plumbing
1460.3 Heating and Ventilating
1460.4 Electrical
1460.5 Topsoil and Planting
1460.6 Ranges
1460.7 Refrigerators
1460.8 Elevators
1460.9 Management Equipment
1460.10 Management Supplies
1460.11 Temporary Heat
1460.12 Future Painting
Any future subaccount numbers to be assigned as per approved Development Cost Budget.
1470 Preoccupancy Charges and Credits
1470.1 Tenant Selection Costs
1470.2 Preliminary Expenses
1470.3 Net Deficit or (Income)-Initial Operating Period
1480 Other Charges and Credits to Development Costs
1490 Contingencies and Working Capital
INCOME ACCOUNTS-3000 GROUP
3000 INCOME CONTROL ACCOUNT
(To be maintained in General Ledger)
3110 Dwelling Rent Schedule
3110.1 Basic Rent Schedule
3110.2 Dwelling Rent Surcharges
3110.3 Retroactive Surcharges
3110.4 Excess Utility Charges
3111 Dwelling Vacancy Loss
3390 Net Non-Dwelling Rent
3510 Sales and Services to Tenants
3590 Miscellaneous Project Income
3610 Interest Earned
3800 Subsidies
3810 State of New York Cash Subsidy
3820 Other Cash Subsidy
3830 Annual Local Tax Exemption Subsidy (Memo)
EXPENSE ACCOUNTS-4000 AND 6000 GROUPS
4000 EXPENSE CONTROL ACCOUNT
To be Maintained in the General Ledger. Controls both the 4000 and the 6000 Groups
4100 Management
4110 Project Office Salaries
4120 Central Office Salaries
4130 Legal, Fiscal and Other Fees
4140 Project Office Expense
4150 Central Office Expense
4200 Operating Services
4210 Janitorial
4210.1 Janitorial-Wages
4210.2 Janitorial-Other
4210.3 Exterminating
4220 Watchmen
4220.1 Watchmen-Wages
4220.2 Watchmen-Other
4300 Dwelling and Commercial Utilities
4310 Water
4320 Electricity
4330 Gas
4340 Fuel
4350 Heating Wages
4400 Repairs and Maintenance
4401 Maintenance Supervision Salaries
4402 Project Maintenance Salaries
4403 Central Maintenance Salaries
4410 Grounds
4420 Structures
4430 Painting and Decorating
4430.1 Painting and Decorating Salaries
4430.2 Painting and Decorating-Other
4440 Mechanical Systems
4440.1 Plumbing and Gas System
4440.2 Electrical System
4440.3 Heating and Ventilating System
4440.4 Elevator System
4480 Ranges and Refrigerators
4480.1 Ranges
4480.2 Refrigerators
4490 Other Equipment
4490.1 Office Furniture and Equipment, Maintenance Equipment and Motor Vehicles
4490.2 Equipment Repairs and Supplies
4700 Other Expenses
4710 Insurance
4713 Municipal Service Charges
4716 Interest on Indebtedness
4717 Amortization on Indebtedness
4730 Real Estate Taxes
4740 Pension and Other Funds
4760 Community Activities
4760.1 Community Activities-Salaries
4760.2 Community Activities-Supplies and Equipment
4770 Collection Losses
4800 Reserve Provisions
4891 Provision for Replacements
4894 Provision for Painting and Decorating
4895 Provision for Vacancy and Collection Losses
4899 Provision for Operating Improvements
6000 Extraordinary Expenses
6010 Prior Years Adjustments
6100 Miscellaneous Losses
6210 Operating Improvements
N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1641-1.5