| Table ID | Name | Date Issued | Date Updated |
|---|---|---|---|
| C159A | ActualObject | 03/03/1997 | 09/01/2023 |
| Descriptor | Short Description | Long Description |
|---|---|---|
| 3200 | Invested in Capital Assets, Net of Related Debt |
Invested in Capital Assets, Net of Related Debt |
| 3410 | Non-Spendable - Inventories |
Non-Spendable - Inventories |
| 3415 | Non-Spendable - Long-Term loans/notes Receivable |
Non-Spendable - Long-Term loans/notes Receivable |
| 3425 | Non-Spendable - Endowment Principal |
Non-Spendable - Endowment Principal |
| 3430 | Non-Spendable - Prepaid Items |
Non-Spendable - Prepaid Items |
| 3445 | Non-Spendable - Other |
Non-Spendable - Other |
| 3450 | Restricted for Federal/State Funds Grant Restrictions |
Restricted for Federal/State Funds Grant Restrictions |
| 3460 | Restricted for Fund Balance of Consolidated School Districts |
Restricted for Fund Balance of Consolidated School Districts |
| 3470 | Restricted for Capital Acquisitions and Contractual Obligations |
Restricted for Capital Acquisitions and Contractual Obligations |
| 3480 | Restricted for Retirement of Long-Term Debt |
Restricted for Retirement of Long-Term Debt |
| 3490 | Restricted - Other |
Restricted - Other |
| 3510 | Committed Fund Balance-Construction |
Committed Fund Balance-Construction |
| 3520 | Committed Fund Balance-Claims & Judgments |
Committed Fund Balance-Claims & Judgments |
| 3525 | Committed Fund Balance-Retirement of Loans/Notes Payable |
Committed Fund Balance-Retirement of Loans/Notes Payable |
| 3530 | Committed Fund Balance-Capital Expenditures for Equipment |
Committed Fund Balance-Capital Expenditures for Equipment |
| 3540 | Committed Fund Balance-Self-Insurance |
Committed Fund Balance-Self-Insurance |
| 3545 | Committed Fund Balance-Other |
Committed Fund Balance-Other |
| 3550 | Assigned Fund Balance-Construction |
Assigned Fund Balance-Construction |
| 3560 | Assigned Fund Balance-Claims & Judgments |
Assigned Fund Balance-Claims & Judgments |
| 3565 | Assigned Fund Balance-Retirement of Loans/Notes Payable |
Assigned Fund Balance-Retirement of Loans/Notes Payable |
| 3570 | Assigned Fund Balance-Capital Expenditures for Equipment |
Assigned Fund Balance-Capital Expenditures for Equipment |
| 3580 | Assigned Fund Balance-Self-Insurance |
Assigned Fund Balance-Self-Insurance |
| 3590 | Assigned Fund Balance-Other |
Assigned Fund Balance-Other |
| 3600 | Unassigned Fund Balance |
Unassigned Fund Balance |
| 3800 | Restricted Net Assets |
Restricted Net Assets |
| 3900 | Unrestricted Net Assets |
Unrestricted Net Assets |
| 5711 | Taxes, Current Year Levy |
Taxes, Current Year Levy |
| 5712 | Taxes, Prior Years |
Taxes, Prior Years |
| 5719 | Penalties, Interest And Other Tax Revenues |
Penalties, Interest And Other Tax Revenues |
| 5721 | Local Revenues Resulting from Sale of WADA To Other School Districts |
Local Revenues Resulting from Sale of Weighted Average Daily Attendance (WADA) To Other School Districts |
| 5722 | Shared Services Arrangements-Local Revenues From Member Districts |
Shared Services Arrangements-Local Revenues From Member Districts |
| 5723 | Shared Services Arrangements-Local Revenues From Fiscal Agent |
Shared Services Arrangements-Local Revenues From Fiscal Agent |
| 5729 | Local Revenues Resulting From Services Rendered To Other School Districts |
Local Revenues Resulting From Services Rendered To Other School Districts |
| 5739 | Tuition and Fees From Local Sources |
Tuition and Fees From Local Sources |
| 5741 | Earnings From Permanent Funds And Endowments |
Earnings From Permanent Funds And Endowments |
| 5742 | Earnings From Temporary Deposits And Investments |
Earnings From Temporary Deposits And Investments |
| 5743 | Rent |
Rent |
| 5744 | Revenue From Foundations, Other Non-Profit Organization, Gifts And Bequests |
Revenue From Foundations, Other Non-Profit Organizations, Gifts And Bequests |
| 5745 | Insurance Recovery |
Insurance Recovery |
| 5746 | Property Taxes Collected For Tax Increment Fund |
Property Taxes Collected For Tax Increment Fund |
| 5749 | Other Revenues From Local Sources |
Other Revenues From Local Sources |
| 5751 | Food Service Activity |
Food Service Activity |
| 5752 | Athletic Activities |
Athletic Activities |
| 5753 | Extracurricular/Co-curricular Activities Other Than Athletics |
Extracurricular/Co-curricular Activities Other Than Athletics |
| 5754 | Interfund Service Provided And Used Interfund Transactions |
Interfund Service Provided And Used Interfund Transactions |
| 5755 | Enterprising Services Revenue |
Enterprising Services Revenue |
| 5759 | Cocurricular, Enterprising Services Or Activities |
Cocurricular, Enterprising Services Or Activities |
| 5769 | Miscellaneous Revenues From Intermediate Sources |
Miscellaneous Revenues From Intermediate Sources |
| 5811 | Per Capita Apportionment |
Per Capita Apportionment |
| 5812 | Foundation School Program Act Entitlements |
Foundation School Program Act Entitlements |
| 5813 | Foundation School Program Act Incentive Aid |
Foundation School Program Act Incentive Aid |
| 5819 | Other Foundation School Program Act Revenues |
Other Foundation School Program Act Revenues |
| 5829 | State Program Revenues Distributed By Texas Education Agency |
State Program Revenues Distributed By Texas Education Agency |
| 5831 | Teacher Retirement/TRS Care On-Behalf Payments |
Teacher Retirement/TRS Care On-Behalf Payments |
| 5839 | State Revenues From State of Texas Government Agencies (Other than TEA) |
State Revenues From State of Texas Government Agencies (Other than Texas Education Agency) |
| 5841 | Shared Services Arrangements-State Revenues From Member Districts |
Shared Services Arrangements-State Revenues From Member Districts |
| 5842 | Shared Services Arrangements-State Revenues From Fiscal Agent |
Shared Services Arrangements-State Revenues From Fiscal Agent |
| 5849 | Shared Services Arrangements-State Revenues |
Shared Services Arrangements-State Revenues |
| 5919 | Fed Rev Distributed Through Gov Entities Other Than State Or Fed Agencies |
Federal Revenues Distributed Through Government Entities Other Than State Or Federal Agencies |
| 5921 | School Breakfast Program |
School Breakfast Program |
| 5922 | National School Lunch Program |
National School Lunch Program |
| 5923 | United States Department Of Agriculture (USDA) Donated Commodities |
United States Department Of Agriculture (USDA) Donated Commodities |
| 5929 | Federal Revenues Distributed By Texas Education Agency |
Federal Revenues Distributed By Texas Education Agency |
| 5931 | School Health And Related Services (SHARS) |
School Health And Related Services (SHARS) |
| 5932 | Medicaid Administrative Claiming Program-MAC |
Medicaid Administrative Claiming Program-MAC |
| 5939 | Fed Rev Distributed By State Of Texas Government Agencies (Other than TEA) |
Federal Revenues Distributed By State Of Texas Government Agencies (Other than TEA) |
| 5941 | Impact Aid |
Impact Aid |
| 5949 | Federal Revenues Distributed Directly From The Federal Government |
Federal Revenues Distributed Directly From The Federal Government |
| 5951 | Shared Services Arrangements-Federal Revenues From Member Districts |
Shared Services Arrangements-Federal Revenues From Member Districts |
| 5952 | Shared Services Arrangements-Federal Revenues From Fiscal Agent |
Shared Services Arrangements-Federal Revenues From Fiscal Agent |
| 5959 | Shared Services Arrangements-Federal Revenues |
Shared Services Arrangements-Federal Revenues |
| 6112 | Salaries Or Wages For Substitute Teachers And Other Professionals |
Salaries Or Wages For Substitute Teachers And Other Professionals |
| 6119 | Salaries Or Wages-Teachers And Other Professional Personnel |
Salaries Or Wages-Teachers And Other Professional Personnel |
| 6121 | Extra Duty Pay/Overtime-Support Personnel |
Extra Duty Pay/Overtime-Support Personnel |
| 6122 | Salaries Or Wages For Substitute Support Personnel |
Salaries Or Wages For Substitute Support Personnel |
| 6129 | Salaries Or Wages For Support Personnel |
Salaries Or Wages For Support Personnel |
| 6131 | Contract Buyouts |
Contract Buyouts |
| 6139 | Employee Allowances |
Employee Allowances |
| 6141 | Social Security/Medicare |
Social Security/Medicare |
| 6142 | Group Health and Life Insurance |
Group Health and Life Insurance |
| 6143 | Workers Compensation |
Workers Compensation |
| 6144 | Teacher Retirement/TRS Care-On-Behalf Payments |
Teacher Retirement/TRS Care-On-Behalf Payments |
| 6145 | Unemployment Compensation |
Unemployment Compensation |
| 6146 | Teacher Retirement/TRS Care |
Teacher Retirement/TRS Care |
| 6147 | Pension Expense |
Pension Expense |
| 6149 | Employee Benefits |
Employee Benefits |
| 6211 | Legal Services |
Legal Services |
| 6212 | Audit Services |
Audit Services |
| 6213 | Tax Appraisal and Collection |
Tax Appraisal and Collection |
| 6214 | Lobbying |
Lobbying |
| 6219 | Professional Services |
Professional Services |
| 6221 | Staff Tuition And Related Fees-Higher Education |
Staff Tuition And Related Fees-Higher Education |
| 6222 | Student Tuition-Public Schools |
Student Tuition-Public Schools |
| 6223 | Student Tuition-Other Than To Public Schools |
Student Tuition-Other Than To Public Schools |
| 6224 | Student Attendance Credits |
Student Attendance Credits |
| 6229 | Tuition And Transfer Payments |
Tuition And Transfer Payments |
| 6239 | Education Service Center Services |
Education Service Center Services |
| 6249 | Contracted Maintenance And Repair |
Contracted Maintenance And Repair |
| 6259 | Utilities |
Utilities |
| 6269 | Rentals - Short Term And Non-Capitalized Leases |
Rentals - Short Term And Non-Capitalized Leases |
| 6291 | Consulting Services |
Consulting Services |
| 6299 | Miscellaneous Contracted Services |
Miscellaneous Contracted Services |
| 6311 | Gasoline And Other Fuels For Vehicles (Including Buses) |
Gasoline And Other Fuels For Vehicles (Including Buses) |
| 6319 | Supplies For Maintenance And/Or Operations |
Supplies For Maintenance And/Or Operations |
| 6321 | Instructional Materials |
Instructional Materials |
| 6329 | Reading Materials |
Reading Materials |
| 6339 | Testing Materials |
Testing Materials |
| 6341 | Food |
Food |
| 6342 | Non-Food |
Non-Food |
| 6343 | Items for Sale |
Items for Sale |
| 6344 | USDA Donated Commodities |
USDA Donated Commodities |
| 6349 | Food Service Supplies |
Food Service Supplies |
| 6399 | General Supplies |
General Supplies |
| 6411 | Travel And Subsistence-Employee Only |
Travel And Subsistence-Employee Only |
| 6412 | Travel And Subsistence-Students |
Travel And Subsistence-Students |
| 6413 | Stipends-Non-Employees |
Stipends-Non-Employees |
| 6419 | Travel And Subsistence-Non-Employees |
Travel And Subsistence-Non-Employees |
| 6429 | Insurance And Bonding Costs |
Insurance And Bonding Costs |
| 6439 | Election Costs |
Election Costs |
| 6449 | Depreciation Expense |
Depreciation Expense |
| 6491 | Statutorily Required Public Notices |
Statutorily Required Public Notices |
| 6492 | Payments To Fiscal Agents Of Shared Services Arrangements |
Payments To Fiscal Agents Of Shared Services Arrangements |
| 6493 | Payments To Member Districts Of Shared Services Arrangements |
Payments To Member Districts Of Shared Services Arrangements |
| 6494 | Reclassified Transportation Expenditures/Expenses |
Reclassified Transportation Expenditures/Expenses |
| 6495 | Dues |
Dues |
| 6499 | Miscellaneous Operating Costs |
Miscellaneous Operating Costs |
| 6511 | Bond Principal |
Bond Principal |
| 6512 | Right To Use Lease Liability - Principal |
Right To Use Lease Liability - Principal |
| 6513 | Long-Term Debt Principal |
Long-Term Debt Principal |
| 6514 | SBITA - Principal |
Subscription-Based Information Technology Arrangements (SBITA) - Principal |
| 6519 | Debt Principal |
Debt Principal |
| 6521 | Interest On Bonds |
Interest On Bonds |
| 6522 | Interest On Right To Use Leases |
Interest On Right To Use Leases |
| 6523 | Interest On Debt |
Interest On Debt |
| 6524 | Amortization of Bonds And Other Debt Related Costs |
Amortization of Bonds And Other Debt Related Costs |
| 6525 | Amortization of Premium And Discount On Issuance Of Bonds |
Amortization of Premium And Discount On Issuance Of Bonds |
| 6526 | Interest on SBITA |
Interest on Subscription-Based Information Technology Arrangements (SBITA) |
| 6529 | Interest Expenditures/Expenses |
Interest Expenditures/Expenses |
| 6599 | Other Debt Service Fees |
Other Debt Service Fees |
| 6619 | Land Purchase And Improvement |
Land Purchase And Improvement |
| 6629 | Building Purchase, Construction Or Improvements |
Building Purchase, Construction Or Improvements |
| 6631 | Vehicles Per-Unit Cost Of $5,000 Or More |
Vehicles Per-Unit Cost Of $5,000 Or More |
| 6639 | Furniture, Equipment, And Software |
Furniture, Equipment, And Software |
| 6641 | Vehicles Per-Unit Cost Of Less Than $5,000 |
Vehicles Per-Unit Cost Of Less Than $5,000 |
| 6649 | Fixed Assets-Other-Locally Defined Groupings |
Fixed Assets-Other-Locally Defined Groupings |
| 6651 | Right To Use Lease - Buildings |
Right To Use Lease - Buildings |
| 6658 | SBITA Assets |
Subscription-Based Information Technology Arrangements (SBITA) Assets |
| 6659 | Right To Use Lease Assets - Furniture And Equipment |
Right To Use Lease Assets - Furniture And Equipment |
| 6669 | Library Books And Media |
Library Books And Media |
| 7911 | Issuance Of Bonds |
Issuance Of Bonds |
| 7912 | Sale of Real And Personal Property |
Sale of Real And Personal Property |
| 7913 | Proceeds From Right To Use Leased Assets |
Proceeds From Right To Use Leased Assets |
| 7914 | Loan Proceeds-Gov Fund Types and Expendable Trust Funds Only (Non-Current) |
Loan Proceeds-Governmental Fund Types and Expendable Trust Funds Only (Non-Current) |
| 7915 | Operating Transfers In |
Operating Transfers In |
| 7916 | Premium Or Discount On Issuance Of Bonds |
Premium Or Discount On Issuance Of Bonds |
| 7917 | Prepaid Interest |
Prepaid Interest |
| 7918 | Special Items |
Special Items |
| 7919 | Extraordinary Items |
Extraordinary Items |
| 7949 | Other Resources |
Other Resources |
| 7951 | Gain in Sale Of Real And Personal Property |
Gain in Sale Of Real And Personal Property |
| 7952 | National School Breakfast Program |
National School Breakfast Program |
| 7953 | National School Lunch Program (7953) |
National School Lunch Program (7953) |
| 7954 | United States Department of Agriculture (USDA) Donated Commodities |
United States Department of Agriculture (USDA) Donated Commodities |
| 7955 | Earnings From Temporary Deposits And Investments (7955) |
Earnings From Temporary Deposits And Investments (7955) |
| 7956 | Insurance Recovery (7956) |
Insurance Recovery (7956) |
| 7957 | Contributed Capital |
Contributed Capital |
| 7959 | Other Gains (Charter School Only) |
Other Gains (Charter School Only) |
| 7989 | Other Non-Operating Revenues |
Other Non-Operating Revenues |
| 7999 | Net Assets Released from Temporary Restrictions (Charter School Only) |
Net Assets Released from Temporary Restrictions (Charter School Only) |
| 8911 | Operating Transfers Out |
Operating Transfers Out |
| 8912 | Special Items (8912) |
Special Items (8912) |
| 8913 | Extraordinary Items (8913) |
Extraordinary Items (8913) |
| 8949 | Other Uses |
Other Uses |
| 8951 | Loss On Sale Of Real And Personal Property |
Loss On Sale Of Real And Personal Property |
| 8989 | Non-Operating Expenses |
Non-Operating Expenses |