Assisting Georgia schools with management of their financial resources for educating students.
CONTACT INFORMATION
Amy Rowell, CPA CGFM
Georgia Dept. of Education
Financial Review Division
1652 Twin Towers East
205 Jesse Hill Jr. Drive SE
Atlanta, GA 30334
 (404) 656-6754
 (404) 657-5512
  arowell@doe.k12.ga.us

Tessie Warren
Administrative Assistant

 (404) 656-2497
 (404) 657-5512
  twarren@doe.k12.ga.us

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Chart of Accounts

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Classification: Funds  Balance Sheet  Revenue Source  Program  Function  Object  Sub Object 
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Introduction
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Code Description
0211 LAND
Land purchased or otherwise acquired by the LUA. This account includes costs incurred in preparing land for use (e.g., razing of structures).
0221 LAND IMPROVEMENTS
The cost of permanent attachments or annexations to land, such as sidewalks, trees, drives, tunnels, sewers, etc.
0222 ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS
The accumulation of periodic credits to reflect the expiration of the estimated service life of land improvements.
0231 BUILDINGS
The acquisition cost of permanent structures and permanent improvements thereto owned or held by an LUA. This account includes costs incurred in the acquisition of buildings (e.g., broker's fees).
0232 ACCUMULATED DEPRECIATION - BUILDINGS (CREDIT)
The accumulation of periodic credits to reflect the expiration of the estimated service life permanent structures and permanent improvements thereto.
0241 MACHINERY AND EQUIPMENT
Tangible property of a more or less permanent nature, other than land or buildings and improvements thereon (e.g., machinery, tools, trucks, and furnishings). This account includes costs incurred in the acquisition of machinery and equipment (e.g., transportation costs).
0242 ACCUMULATED DEPRECIATION - MACHINERY AND EQUIPMENT
The accumulation of periodic credits to reflect the expiration of the estimated service life of machinery and equipment.
0251 CONSTRUCTION IN PROGRESS
The cost of construction work for projects not yet completed.
0261 Infrastructure
An asset, network, or subsystem that has a useful life that is significantly longer than those of other capital assets. These assets may include water/sewer systems, roads, bridges, tunnels and other similar assets. Technology cabling between schools. Ex. fiber optics installed between the schools for technology connectivity, if the district owns the fiber and it is not a lease.
0262 Accumulated Depreciation - Infrastructure
The accumulation of periodic credits to reflect the expiration of the estimated service life of infrastructure.
0271 Works of Art and Historical Collections
Individual items or collections of items that are of artistic or cultural importance.
0281 INTANGIBLE ASSETS
GASB 51 reporting
0282 ACCUMULATED AMORTIZATION - INTANGIBLE ASSETS
GASB 51 Reporting
  Other Debits Print  Download
  Budget and Expenditure/Expense/Encumbrance Accounts Print  Download
  Budgeting and Revenue Accounts Print  Download
  Liabilities, Equities, and Other Credits Print  Download
  Fund Equity and Other Credits Print  Download