Advances - Non-Current (COA)

Advances- Non-Current Assets

Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund in the state reporting entity and that are not due within one year.

124310    Advances To General Fund

124311    Advances To Special Revenue Fund

124313    Advances To Capital Improvement Fund

124314    Advances To Enterprise Fund

124315    Advances To Internal Service Fund

124318    Advances To Pension Trust Fund

124319    Advances To Agency Fund

124600    Advances To Primary Government Agencies - Non- Current

This account includes the authorized transfer of moneys to a Primary Government Agency from a Component Unit. (i.e., a transfer from a university to a primary government agency)

124700    Advances To Component Units - Non Current

This account includes the authorized transfer of moneys to a Component Unit from either another Component Unit or a Primary Government Agency. (i.e. a transfer from a university or a primary government agency to a community college.) This account may not be used to record a transfer between two universities. (See Inter-Agency Receivable - University)