Nonroutine
transfers of equity between funds, for example, transferring of programs,
closing out capital projects funds, or transfer of remaining fund equity
of a discontinued fund. This account is for use only by primary government agencies; it is not valid for universities and other component units. Universities and other component units use acct 535925 for closing out and reverting capital projects to the General Fund.
538499
Workers' Compensation Transfer Out
(Note:
Former title, prior to GASB 34 - "Workers' compensation Residual Equity
Transfer Out")
