Other Expenses (COA)

535900	Other Expenses
535900001	Undercover Investigation Resources To record expense allowances given to undercover officers to assist in criminal investigations.
535900002	Refund/Medicaid/Medicare
535900003	Other Expense-ICF-MR State Owned For fees paid by Division of Mental Health to the Division of Medical Assistance as required by the Medicaid Assessment Program for state-owned ICF/MR facilities.
535900004	LTCPN Administration Fee
535900005	PDP Fees
535900006	Mercury Switch Reimbursement To reimburse vehicle recycling facilities for mercury switches that are removed from vehicles in order to reduce the quantity of mercury released into the environment.
535901	Other Expenses, Nonoperating Used by proprietary funds only.

The following two definitions are used in determining whether investment earnings and realized/unrealized gains/losses should be recorded as general revenues or program revenues:

Program Revenue:

Investment earnings and realized/unrealized gains/losses that are legally restricted for use in specific functions or programs.

General Revenue: 

Investment earnings and realized/unrealized gains/losses that are not legally restricted for use in specific functions or programs.

535909	Realized Loss on Sale of Investments - General Revenue
535910	Realized Loss on Sales of Investments - Program Revenue This account is used to record the loss when the net proceeds from the sale of an investment are less than the cost of the investment.

535911	Unrealized Loss on Investments - Program Revenue
535912	Investment Income Distribution Net investment income allocated to participants in the Local Government Trust Fund.
535913	Unrealized Loss on Investments - General Revenue
535914	Realized loss on sale of investments - Nonoperating - Program Revenue For use by proprietary funds only.
535916	Unrealized loss on investments - Nonoperating - Program Revenue For use by proprietary funds only.
535918	Investment Expense - Nonoperating - Program Revenue For use by proprietary funds only; to record investment expense that will net into nonoperating investment earnings.
535920	Refunded to Grantors This account is used to record the portion of a grant that was drawn down but not earned or expended and is repaid to the grantor. For year-end reporting for proprietary funds, this account will roll to Miscellaneous nonoperating expense.
535925	Component Unit CI Reversion This account is to be used by component units for the amount of capital projects appropriation that is reverting to the General Fund. For year-end reporting, this account will roll to Miscellaneous nonoperating expense. (Primary government agencies should use acct 5384AA for capital project reversions to the General fund.)
535926	Component Unit Reversion of CI to Project Reserve Budget Code 40703 This account is to be used by universities and other component units for the reversion of cost savings on a project to the Project Reserve budget code. For year-end reporting, this account will roll with Miscellaneous nonoperating expense. (Primary government agencies should use account 538070 for the transfer to Proj Reserve Bud code 40703.)
535930	Aircraft Expenses
535940	Collection Costs Fees paid to a vendor to collect a debt owed to the state. These fees may be a fixed amount or calculated as a percentage of the debt amount collected.
535950	Petty/Imprest Cash This account is used to create a petty cash or imprest cash fund and to record year end activity per state policy and procedures.
535960	Electronic Payment Processing Fees Fees associated with processing electronic payments (payments by charge card, credit card, debit card, or electronic funds transfer).  Includes transaction and processing fees that the statewide credit card processor will charge for processing electronic payments.
535970	Payments to Trustee Used by private purpose trust funds to account for the disbursement of the assets held in trust capacity in accordance with the agreements.