Fund Center	Description		Comments
EA	AWARDS	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports awards.
EB	BUILDINGS	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports construction or maintenance of buildings
EC	GAINS & ADJUSTMENTS	PE	Accumulated gains for the endowment pool
ED	TERM	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports various purposes. After a specific period or event, the endowment terminates.
EE	SPECIAL PURPOSE	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) restrictions are for a variety of purposes. See individual gift agreements
EF	F.F.A.E. (QUASI-ENDOWMENT)	PE	Funds set aside in the endowment at the direction of the board of directors of the university. Principal as well as income is available for spending. There may or may not be donor related restrictions on the spending.
EG	GENERAL SUPPORT	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports general activities of the University
EH	HOSPITAL	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports general hospital activities
EJ	TERM	SI	Gifts invested in perpetuity, spending is not permitted. After a specific period or event, the endowment terminates.
EK	SCHOLARSHIPS	SI	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports student scholarships
EL	LIBRARY	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports the libraries
EM	SEPARATELY INVESTED ASSETS	SI	Restrictions are for a variety of purposes. See individual gift agreements
EN	ANNUITIES	SI	Planned gifts
EP	PROFESSORSHIPS	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports faculty salaries
ER	OTHER SPECIAL PURPOSE	SI	Restrictions are for a variety of purposes. See individual gift agreements
ES	SCHOLARSHIPS	PE	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports student scholarships
ET	ACCUMULATED NET INCOME	PE	Accumulated net income for the endowment pool
EV	TRUST HELD BY OTHERS	SI	Restrictions are for a variety of purposes. See individual gift agreements
EW	PROFESSORSHIPS	SI	Gifts invested in perpetuity, spending is not permitted. The income (see R center) supports faculty salaries
EX	ENDOWMENT ADMINISTRATION	PE	Investment fees and administration costs of the endowment pool
EY	EY FUND/CENTER		Various asset and liability activity
GA	AGENCY		Activities recorded by the University acting as a pass-through organization for an external entity. These revenues and expenses are not recognized on the University's financial statements; they are shown as a liability or prepaid asset of the University.
GD	INTERNALLY DESIGNATED FUNDS		Unrestricted University funds set aside for specific programs and initiatives
GF	FACULTY PRACTICE		Revenues and expenses related to the physicians clinical practices
GM	SPONSORED PROGRAM COST SHARING		Record University's cost sharing obligations for a grant
GP	PATENTS		Track prepaid asset activities related to the university's patents
GR	FACULTY PRACTICE RESERVES		Reserves for the physicians clinical practices
GS	SUMMER SCHOOL		Revenues and expenses from summer activities prior to recognition in the statement of activities for the University
GT	TELECOMMUNICATIONS A/R		Receivables from external companies for telecom services provided
GX	OPERATIONS; CURRENT FUND		University operating costs; departmental budgets
GY	GY FUND/CENTER		Various asset and liability activity
GZ	GZ FUND/CENTER		Various asset and liability activity
HC	PROJECTS		Project costs for constructions/renovations for the Hospital
HD	INT. DESIG. UNEXP. PLANT		Hospital unrestricted funds that have been set aside for invest/maintenance of plant
HF	FEDERAL GRANT FUNDS		Net equity in federal funds used by the Hospital for investment/maintenance of plant
HI	INVESTED IN PLANT		Net equity in Hospital plant; land, buildings and equipment.
HJ	SOFTWARE DEVELOPMENT		Project costs for software development for the Hospital
HR	RESTRICTED PLANT FUND		Gifts restricted by the donor to investments/maintenance of plant for the Hospital
HX	OPERATIONS		Hospital operating costs; departmental budgets
HY	HY FUND/CENTER		Various asset and liability activity
LL	LOAN FUND		Funds used to provide student loans; including gifts, university funds, and government funds
LY	LY FUND/CENTER		Various asset and liability activity
PC	CONSTRUCTION IN PROGRESS		Project costs for constructions/renovations.
PD	INT. DESIG. UNEXP. PLANT		University unrestricted funds that have been set aside for invest/maintenance of plant. Generally used to fund the construction projects (PC).
PE	MOVEABLE EQUIPMENT - CIP		Moveable equipment purchased for a construction project that will generally be capitalized when the project is complete
PF	FEDERAL GRANT FUNDS		Net equity related to federal funds used by the University for investment/maintenance of plant
PI	INVESTED IN PLANT		Net equity in University plant; land, buildings and equipment.
PJ	SOFTWARE DEVELOPMENT		Project costs for software development
PR	RESTRICTED		Gifts restricted by the donor to investments/maintenance of plant
PY	PY FUND/CENTER		Various asset and liability activity
RA	INCOME - AWARDS		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RB	INCOME - BUILDINGS		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RC	SCHOLARSHIPS (CURRENT)		Donor restricted funds for scholarships that may be spent in the current year; see gift agreement for specific restrictions.
RD	INCOME - TERM		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RE	INCOME - SPECIAL PURPOSE		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RF	INCOME - F.F.A.E.		Distributed earnings of the endowment asset (E center). There may be donor restrictions related to the spending.
RG	INCOME - GENERAL SUPPORT		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RH	INCOME - HOSPITAL		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RL	INCOME - LIBRARY		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RN	INCOME - ANNUITIES		Earnings on planned gifts; generally not available for spending until they are transferred with gift proceeds to a Gx, GD, or RT center.
RP	INCOME - PROFESSORSHIPS		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RS	INCOME - SCHOLARSHIPS		Distributed earnings of the endowment asset (E center). Spending must comply with donor restrictions
RT	OTHER (CURRENT)		Donor restricted funds for various purposes that may be spent in the current year; see gift agreement for specific restrictions.
RW	AWARDS (CURRENT)		Donor restricted funds for awards that may be spent in the current year; see gift agreement for specific restrictions.
RX	SPONSORED PROGRAMS		Sponsored grants and contracts. Cost Centers are created by the pre-award offices for each campus through the sponsored programs module. Reporting requirements exist.
RY	RY FUND/CENTER		Various asset and liability activity
	PE - pooled endowment. Assets are commingled for investment purposes. Income only is available for spending
	except for quasi-endowments (EF) where principal may be spent as well as income.
	SI - separately invested. Assets are not easily liquidated or donor has stipulated that a separate asset be maintained.
	Income only is available for spending except for certain planned gifts, trusts, and other gifts where the entire proceeds become
	available to the University after a specific time period or event.