9 NYCRR 1641-1.5

[See Appendix S-7 for alphabetical index to accounts.]

GENERAL LEDGER ACCOUNTS

ASSET ACCOUNTS—1000 CATEGORY

1000 ASSET ACCOUNTS

1100 Cash, Receivables, and Investments

1110 Cash

1111 Development Fund

1112 Administrative Fund

1113 Reserve Fund

1114 Security Deposits Fund

1115 Special Deposits

1116 Local Funds

1117 Petty Cash Fund

1118 Change Fund

1120 Accounts Receivable

1122 Tenants Accounts Receivable

1123 State Housing Fund

1124 State Housing Debt Fund

1129 Sundry Accounts Receivable

1140 Accrued Receivables

1141 Subsidies—State of New York

1142 Subsidies—Other

Memo Subsidies—Tax Exemption (Cumulative)

1143 Accrued Interest Receivable on Mortgages

1144 Accrued Interest Receivable on Investments

1170 Investments

1172 Development Fund

1173 Administration Fund

1176 Reserve Fund

1200 Deferred Charges and Prepayments

1210 Deferred Charges to Insurance

1211 Prepaid Insurance

1212 Anticipated Returnable Premiums

1230 Prepaid Utilities

1231 Prepaid Water

1260 Inventories

1261 Fuel Inventory

1262 Paint Supplies Inventory

1269 Sundry Inventories

1270 Prepaid Rent

1280 Prepaid Taxes

1290 Sundry Deferred Charges and Prepayments

1300 Working Capital

1400 Development Costs

(Detailed Development Cost Accounts are listed immediately

following the Control Accounts for Income and Expense)

1500 Incompleted Contracts

1600 Suspense and Clearance Accounts

1610 Indeterminate Expenditures

1620 Ineligible Expenditures

1640 Payroll Clearance

1650 Revolving Fund

1670 Insurance Claims Clearance

1680 Interfund Clearance

1680 D Interfund Clearance—Development

1680 A Interfund Clearance—Administration

1680 R Interfund Clearance—Reserve

1690 Sundry Suspense and Clearance

1695 Tenants Disbursements Clearance

LIABILITIES, RESERVES AND CAPITAL—2000 CATEGORY

2000 LIABILITIES, RESERVES AND CAPITAL

2100 Payables and Accruals

2110 Accounts Payable

2111 Vendors and Contractors—Accounts Payable

2111 D Vendors and Contractors—Development

2111 A Vendors and Contractors—Administration

2112 Contract Retentions

2113 Deposits—Others Than Tenants

2114 Tenants Security Deposits

2115 Unclaimed Salaries and Wages

2117 Deductions and Withholdings

2119 Sundry Accounts Payable

2120 Temporary Loan Notes Payable

2130 Accrued Liabilities

2132 Accrued Interest Payable

2134 Accrued Utilities

2135 Accrued Salaries and Wages

2136 Accrued Insurance

2137 Accrued Real Estate Taxes

2138 Accrued Pension Fund Contributions

2139 Sundry Accruals

2200 Deferred Credits

2230 Premium on Temporary Loan Notes

2240 Tenants Prepaid Rents

2250 Prepaid State of New York Subsidies

2260 Other Prepaid Cash Subsidies

*2280 Interfund Payables

*2280 D Interfund Payables—Development

*2280 A Interfund Payables—Administration

*2280 R Interfund Payables—Reserve

2300 Indebtedness to State of New York

2310 Certificates of Indebtedness

2311 Certificates of Indebtedness**—Authorized

2312 Certificates of Indebtedness**—Unissued

2313 Certificates of Indebtedness**—Amortized

2314 Certificates of Indebtedness**—Subscribed

2400 Contract Awards

2500 Reserves

2510 Replacement Reserve

2511 Interest Earned on Reserve Fund Investments

2512 Gain or Loss on Reserve Fund Investments

2520 Vacancy and Collection Loss Reserve

2530 Painting and Decorating Reserve

2560 Reserve for Working Capital

2590 Reserve for Operating Improvements

2600 Accumulated Amortization

EARNED SURPLUS

2700 Income and Expense Clearance

2710 Prior Years Adjustments

2800 Capital Surplus

CONTROL ACCOUNTS

3000 Income Control Account

4000 Expense Control Account

(End of General Ledger Accounts)

____

*All material listed under “2280 Interfund Payables” repealed by resolution filed June 4, 1962.

**So in original. Apparently should be “Indebtedness”.

SUBSIDIARY LEDGER ACCOUNTS

DEVELOPMENT COST ACCOUNTS—1400 GROUP

1400 Development Costs

1410 Direct Costs

1420 Carrying Charges

1430 Architectural and Engineering

1440 Acquisition of Sites

1460 Structures, Equipment and Improvement

Any future subaccount numbers to be assigned as per approved Development Cost Budget.

1470 Preoccupancy Charges and Credits

1480 Other Charges and Credits to Development Costs

1490 Contingencies and Working Capital

INCOME ACCOUNTS—3000 GROUP

3000 INCOME CONTROL ACCOUNT

( To be maintained in General Ledger)

3110 Dwelling Rent Schedule

3111 Dwelling Vacancy Loss

3390 Net Non-Dwelling Rent

3510 Sales and Services to Tenants

3590 Miscellaneous Project Income

3610 Interest Earned

3800 Subsidies

3810 State of New York Cash Subsidy

3820 Other Cash Subsidy

3830 Annual Local Tax Exemption Subsidy (Memo)

EXPENSE ACCOUNTS—4000 AND 6000 GROUPS

4000 EXPENSE CONTROL ACCOUNT

To be Maintained in the General Ledger. Controls both the 4000 and the 6000 Groups

4100 Management

4110 Project Office Salaries

4120 Central Office Salaries

4130 Legal, Fiscal and Other Fees

4140 Project Office Expense

4150 Central Office Expense

4200 Operating Services

4210 Janitorial

4220 Watchmen

4300 Dwelling and Commercial Utilities

4310 Water

4320 Electricity

4330 Gas

4340 Fuel

4350 Heating Wages

4400 Repairs and Maintenance

4401 Maintenance Supervision Salaries

4402 Project Maintenance Salaries

4403 Central Maintenance Salaries

4410 Grounds

4420 Structures

4430 Painting and Decorating

4440 Mechanical Systems

4480 Ranges and Refrigerators

4490 Other Equipment

4700 Other Expenses

4710 Insurance

4713 Municipal Service Charges

4716 Interest on Indebtedness

4717 Amortization on Indebtedness

4730 Real Estate Taxes

4740 Pension and Other Funds

4760 Community Activities

4770 Collection Losses

4800 Reserve Provisions

4891 Provision for Replacements

4894 Provision for Painting and Decorating

4895 Provision for Vacancy and Collection Losses

4899 Provision for Operating Improvements

6000 Extraordinary Expenses

6010 Prior Years Adjustments

6100 Miscellaneous Losses

6210 Operating Improvements