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1 | Object Code Listing Active Only | |||||||||||||||||||||||||
2 | Time run: 1/1/2026 6:00:50 AM | |||||||||||||||||||||||||
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4 | Object Code Account Type Code | Object Code | Object Code Description | Object Code Long Description | Object Code iJournal Distribution Indicator | Object Code iJournal Special Indicator | Object Code iJournal Central Indicator | Object Code Last Node Indicator | Object Code Enabled Indicator | Object Code FS Line Group Long Name | ||||||||||||||||
5 | Asset | 10000 | ASSETS | N | N | N | N | Y | - | |||||||||||||||||
6 | Asset | 11000 | CASH AND CASH EQUIVALENTS | To record investments in the Merged Pool related to gain on sale of stock, LLP, real estate and other specifically invested assets | N | N | N | N | Y | - | ||||||||||||||||
7 | Asset | 11050 | FUNDS DUE TO/FROM-SYSTEM ONLY | To record the profit & loss component owned by a noncontrolling interest. This occurs when the University is required to consolidate 100% of a subsidiary entity, but the University does not own 100% of the entity. The change in non-controlling interest is the Profit & Loss share that does not belong to the University. | N | N | N | Y | Y | 100-Cash and cash equivalents | ||||||||||||||||
8 | Asset | 11055 | FUNDS DUE TO DUE FROM-RECLASS | N | N | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
9 | Asset | 11100 | CASH CLEARING | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
10 | Asset | 11110 | CASH | N | N | N | N | Y | - | |||||||||||||||||
11 | Asset | 11115 | DOMESTIC CASH - OPERATING | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
12 | Asset | 11116 | DOMESTIC CASH - EXPENDABLE | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
13 | Asset | 11117 | DOMESTIC CASH - BROKERAGE | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
14 | Asset | 11120 | FOREIGN CASH - OPERATING | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
15 | Asset | 11125 | PETTY CASH | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
16 | Asset | 11150 | CASH EQUIVALENTS | N | N | N | N | Y | - | |||||||||||||||||
17 | Asset | 11160 | CASH EQUIVALENTS | N | N | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
18 | Asset | 11180 | ASSETS LIMITED AS TO USE | N | N | N | N | Y | 105-Assets limited as to use | |||||||||||||||||
19 | Asset | 11185 | ASSETS LIMITED AS TO USE | N | N | N | Y | Y | 105-Assets limited as to use | |||||||||||||||||
20 | Asset | 11186 | 457B DEFERRED COMP PLAN ASSETS | To record the plan assets for the University¿s non-qualified deferred compensation plan under Internal Revenue Code 457(b). The plan is offered to a select group of highly compensated employees. There is no University contribution related to the plan. | N | N | Y | Y | Y | 105-Assets limited as to use | ||||||||||||||||
21 | Asset | 11190 | INTERNAL ADVANCES - MP & EFP | N | N | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
22 | Asset | 11200 | ACCOUNTS RECEIVABLE | N | N | N | N | Y | - | |||||||||||||||||
23 | Asset | 11205 | SLAC PAYROLL CLEARING | N | N | N | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
24 | Asset | 11210 | UNBILLED SPONSORED RECEIVABLES | Unbilled Sponsored Receivables. For use by Sponsored Receivables Management only. | Y | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
25 | Asset | 11211 | UNBILLED MISCELLANEOUS AR | Unbilled Miscellaneous Accounts Receivable. For Controller's Office Use only. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
26 | Asset | 11212 | BILLED MISCELLANEOUS AR | Billed Miscellaneous Accounts Receivable. For Controller's Office Use only. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
27 | Asset | 11215 | RECEIVABLES CLEARING | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
28 | Asset | 11216 | AR - UNAPPLIED RECEIPTS | N | N | N | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
29 | Asset | 11217 | AR - ON ACCOUNT RECEIPTS | N | N | N | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
30 | Asset | 11220 | BILLED SPONSORED RECEIVABLES | Billed Sponsored Receivables. For use by Sponsored Receivables Management only. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
31 | Asset | 11221 | OTHER REC - GENERAL | Y | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
32 | Asset | 11222 | OTHER REC - AUX & SERVICE CTR | Y | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
33 | Asset | 11223 | OTHER REC - PROPERTY REAL EST | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
34 | Asset | 11225 | OTHER REC - FEMA DEPOSIT | To record receivables from FEMA | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
35 | Asset | 11227 | GLOBAL INTERCOMPANY AR/AP | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
36 | Asset | 11229 | UNBILLED REAL ESTATE RECEIVABLES | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
37 | Asset | 11230 | ACCTS REC - ALLOW FOR LOSSES | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
38 | Asset | 11235 | MORTGAGES RECEIVABLE | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
39 | Asset | 11240 | INCOME RECEIVABLE -INT DIV OTH | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
40 | Asset | 11250 | NOTES RECEIVABLE | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
41 | Asset | 11260 | PENDING TRADE RECEIVABLE | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
42 | Asset | 11265 | TAX WITHHOLDING RECEIVABLE | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
43 | Asset | 11270 | STUDENT ACCOUNTS REC | N | N | N | N | Y | - | |||||||||||||||||
44 | Asset | 11271 | STUDENT AR -GENERAL | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
45 | Asset | 11272 | STUDENT AR -PAYMT PLAN AR | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
46 | Asset | 11273 | STUDENT AR -PSOFT PAYMT CONTRL | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
47 | Asset | 11274 | AGENCY CONTRACT CLEARING | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
48 | Asset | 11275 | STUDENT AR -UNAPPLIED AID | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
49 | Asset | 11276 | AGENCY A/R | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
50 | Asset | 11279 | STUDENT AR - ALLOW FOR LOSS | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
51 | Asset | 11280 | STUDENT LOANS RECEIVABLE | N | N | N | N | Y | - | |||||||||||||||||
52 | Asset | 11281 | STUDENT LOANS RECEIVABLE GROSS | N | N | N | N | Y | - | |||||||||||||||||
53 | Asset | 11283 | STUDENT LOANS REC SU | N | N | Y | Y | Y | 140-Student loans receivable, net | |||||||||||||||||
54 | Asset | 11284 | STUDENT LOANS REC GOVT | N | N | Y | Y | Y | 140-Student loans receivable, net | |||||||||||||||||
55 | Asset | 11287 | STUDENT LOANS LOAN ORIG CONTRL | N | N | Y | Y | Y | 140-Student loans receivable, net | |||||||||||||||||
56 | Asset | 11288 | STUDENT LOANS UAS CONTROL | N | N | Y | Y | Y | 140-Student loans receivable, net | |||||||||||||||||
57 | Asset | 11289 | STUDENT LOANS ALLOW FOR LOSS | N | N | Y | Y | Y | 140-Student loans receivable, net | |||||||||||||||||
58 | Asset | 11290 | LOANS REC FAC STAFF HOUSiNG OT | N | N | N | N | Y | - | |||||||||||||||||
59 | Asset | 11291 | LOANS REC FAC STAFF HOUSING OT | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | |||||||||||||||||
60 | Asset | 11292 | FSH MORTGAGES REC OFFSET | Faculty mortgage principal liability related to restricted ground lease properties. | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | ||||||||||||||||
61 | Asset | 11293 | INTER ENTITY DEBT DUE TO/FROM | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | |||||||||||||||||
62 | Asset | 11295 | OTHER LOANS RECEIVABLE | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | |||||||||||||||||
63 | Asset | 11296 | INTERNAL LOANS BETW FUNDS | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | |||||||||||||||||
64 | Asset | 11299 | FSH LOANS ALLOWANCE FOR LOSS | To record the allowance for loss on Faculty Staff Housing Mortgage loans receivable. The balance represents the estimated amount of uncollectable loans. | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | ||||||||||||||||
65 | Asset | 11300 | INTERCO ACCTS REC | N | N | N | N | Y | - | |||||||||||||||||
66 | Asset | 11310 | INTERCOMPANY ACCTS RECEIVABLE | Y | Y | Y | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
67 | Asset | 11311 | UNBILLED IC REC -SHC/LPCH ONLY | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
68 | Asset | 11312 | BILLED IC REC - SHC/LPCH ONLY | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
69 | Asset | 11313 | CURR MO NET CHG -SHC/LPCH ONLY | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
70 | Asset | 11314 | DEFERRED IC REV -SHC/LPCH ONLY | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
71 | Asset | 11315 | REC PMT CLRING -SHC/LPCH ONLY | N | N | Y | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
72 | Asset | 11320 | RELATED PARTY TAX RECEIVABLES | To record receivables from SHC and LPCH for net investment income excise tax on investments held by the University or the hospitals. This includes both current and deferred tax receivables from the hospitals. | N | N | Y | Y | Y | 116-Related party tax receivables | ||||||||||||||||
73 | Asset | 11400 | INVENTORY PREPAID OTHER | N | N | N | N | Y | - | |||||||||||||||||
74 | Asset | 11401 | INVENTORY | N | N | N | N | Y | - | |||||||||||||||||
75 | Asset | 11404 | INVENTORY DEPRECIATION PUBL | N | Y | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
76 | Asset | 11405 | INVENTORY | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
77 | Asset | 11410 | MATERIAL | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
78 | Asset | 11500 | PREPAID EXPENSES | N | N | N | N | Y | - | |||||||||||||||||
79 | Asset | 11505 | PCARD PREPAID EXPENSES | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
80 | Asset | 11510 | LINE OF CREDIT ISSUANCE COSTS | Capitalized issuance costs for line of credit arrangements. These issuance costs will be amortized over a period of time. | N | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
81 | Asset | 11520 | GENERAL PREPAID EXPENSES | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
82 | Asset | 11530 | PREPAID EXPENSE AUX SER CTR | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
83 | Asset | 11535 | PERKINS LOAN CASH BALANCE | Perkins Fund cash balance | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
84 | Asset | 11540 | ADVANCE | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
85 | Asset | 11541 | SALARY ADVANCE | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
86 | Asset | 11545 | STANFORD PREPAID TRAVEL CARD | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
87 | Asset | 11560 | PREPAID PENSION COST | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
88 | Asset | 11570 | PREPAID STUDENT ACCTS | N | N | N | N | Y | - | |||||||||||||||||
89 | Asset | 11571 | PREPAID STUDENT TUITION ALLOW | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
90 | Asset | 11580 | DEFERRED TAX ASSET | Deferred Tax Asset | N | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
91 | Asset | 11581 | DEFERRED TAX ASSET RESERVE | Deferred Tax Asset reserve. When there is high likelihood Stanford will not realize the benefit of the deferred tax asset, a valuation allowance, or reserve is recorded to offset the balance of the deferred tax asset. | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
92 | Asset | 12000 | PLEDGES RECEIVABLE | N | N | N | N | Y | - | |||||||||||||||||
93 | Asset | 12100 | TR PLEDGES RECEIVABLE | N | Y | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
94 | Asset | 12110 | PR PLEDGES RECEIVABLE | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
95 | Asset | 12200 | TR PLEDGES PRESENT VALUE DISC | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
96 | Asset | 12210 | PR PLEDGES PRESENT VALUE DISC | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
97 | Asset | 12300 | TR PLEDGES REC - ALLOW LOSSES | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
98 | Asset | 12310 | PR PLEDGES REC - ALLOW LOSSES | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
99 | Asset | 13000 | INVESTMENTS AT FAIR VALUE | N | N | N | N | Y | - | |||||||||||||||||
100 | Asset | 13060 | PENDING TRADES RECEIVABLE-INV | PENDING TRADE RECEIVABLE-INVESTMENTS - Any investment trades (sales) that are sold but are not settled on a measurement date would go into Pending investment trade receivable. | N | N | Y | Y | Y | 160-Investments at fair value |