Local Council Master Chart of Accounts

Transcription

1 Acct Description (Normal Balance Type Funds es Unrestricted UR Assets Normal Debit Balance except as noted below Unallocated Interfund Transactions This account will have values only when an interfund loan transaction is not fully completed Unallocated Interfund Transaction Asset Cash 1001 Checking Bank 1 Asset Checking Bank 2 Asset Checking Bank 3 Asset Checking Bank 4 Asset Checking Bank 5 Asset Checking Bank 6 Asset Checking Bank 7 Asset Checking Bank 8 Asset Checking Bank 9 Asset Checking Bank 10 Asset Checking Bank 11 Asset Checking Bank 12 Asset Checking Bank 13 Asset Checking Bank 14 Asset Checking Bank 15 Asset Checking Bank 16 Asset Checking Bank 17 Asset Checking Bank 18 Asset Checking Bank 19 Asset Checking Bank 20 Asset Depository Bank 1 Asset Depository Bank 2 Asset Depository Bank 3 Asset Depository Bank 4 Asset Depository Bank 5 Asset Depository Bank 6 Asset Depository Bank 7 Asset Depository Bank 8 Asset Depository Bank 9 Asset Depository Bank 10 Asset Payroll Checking Asset Transfer between Bank s Asset Savings Bank 1 Asset Savings Bank 2 Asset Savings Bank 3 Asset Savings Bank 4 Asset Savings Bank 5 Asset Savings Bank 6 Asset Savings Bank 7 Asset Savings Bank 8 Asset Savings Bank 9 Asset Camp Checking Bank 1 Asset Camp Checking Bank 2 Asset Camp Checking Bank 3 Asset Camp Checking Bank 4 Asset Camp Checking Bank 5 Asset Camp Checking Bank 6 Asset Camp Checking Bank 7 Asset Camp Checking Bank 8 Asset Camp Checking Bank 9 Asset Petty Cash Asset Change Asset Short Term Investments 1101 Short Term Investments Bank 1 Asset Short Term Investments Bank 2 Asset Short Term Investments Bank 3 Asset Short Term Investments Bank 4 Asset Short Term Investments Bank 5 Asset Short Term Investments Bank 6 Asset Short Term Investments Bank 7 Asset Short Term Investments Bank 8 Asset Short Term Investments Bank 9 Asset s and Notes Receivable 1201 Fees Rec Government Agencies Asset Grants Rec Government Agencies Asset Notes Receivable-Units Asset Notes receivable-other Asset Local Council Master Chart of s March 1, 2016 Each account number here should relate to a specific bank or cash account regardless of the project or fund usage of that account. Each account number here should relate to a specific bank or cash account regardless of the project or fund usage of that account. Page 1 of 11

2 1234 Notes Receivable-Employees Asset s Rec-Units Asset s Rec-Other Asset s Rec-Returned Checks Asset s Rec-Other Councils Asset s Rec-Cash Advances Asset s Rec-Employees Asset s Rec-Deposits Asset s Rec-Refunds Claims Asset s Rec-Sales Tax Asset s Rec-Use Tax Asset Allowance Doubtful Accts Asset es Unrestricted UR 1271 s Receivable-Accrued Investment Income Asset s Receivable Unrealized Gains/Losses Asset Contributions Receivable - Current 1301 Contributions Rec-FOS-CY Asset Contributions Rec-Project Sales-CY Asset Contributions Rec-Capital Campaign-CY Asset Contributions Rec-Spec Fund Event-CY Asset Contributions Rec-Legacies & Beq-CY Asset Contributions Rec-Found & Trusts-CY Asset Contributions Rec-Associated Orgs-CY Asset Contributions Rec-United Way Alloc-CY Asset Contributions Rec-Unassoc Orgs-CY Asset Contributions Rec-Oth Dir Contributions-CY Asset Contributions Rec-Oth Indir Contr-CY Asset Contributions Rec-Contributionsuted Srvc Asset Contributions Rec-UnitedWay DDesg-CY Asset Contributions Rec-FOS-PY Asset Contributions Rec-Project Sales-PY Asset Contributions Rec-Capital Cmpn-PY Asset Contributions Rec-Spec Fund Event-PY Asset Contributions Rec-Legacies & Beq-PY Asset Contributions Rec-Found & Trusts-PY Asset Contributions Rec-UnitedWay Alloc-PY Asset Contributions Rec-UnitedWay DDesg-PY Asset Contributions Rec-Oth Dir Contributions-PY Asset Contributions Rec-Direct Mail-CY Asset Contributions Rec-Direct Mail-PY Asset Allow Disc FV-FOS-CY (credit) Asset Allow Disc FV-Capital Campaign (credit) Asset Allow Disc FV-Legacies & Beq CY (credit) Asset Allow Disc FV-Special Events CY (credit) Asset Allow Disc FV-Other Direct-CY (credit) Asset Allow Disc FV Found Trust CY (credit) Asset Allow Unc Pldg-Other Dir-CY (credit) Asset Allow Unc Pldg-FOS-CY (credit) Asset Allow Unc Pldg-Project Sale-CY (credit) Asset Allow Unc Pldg-Capital Cmpn (credit) Asset Allow Unc Pldg-Spec Evnt-CY (credit) Asset Allow Unc Pldg-Leg & Beq-CY (credit) Asset Allow Unc Pldg-UntdWay DDesgCY (credit) Asset Allow Unc Pldg-UntdWay AllocCY (credit) Asset Allow Unc Pldg-Found&Trusts-CY (credit) Asset Allow Unc Pldg-Other Direct-PY (credit) Asset Allow Unc Pldg-FOS-PY (credit) Asset Allow Unc Pldg-Proj Sale-PY (credit) Asset Allow Unc Pldg-Direct Mail (credit) Asset Allow Unc Pldg-Spec Evnt-PY (credit) Asset Allow Unc Pldg-Leg & Beq-PY (credit) Asset Allow Unc Pldg-Capital Cmpn (credit) Asset Allow Unc Pldg-UntdWay DDesgPY (credit) Asset Allow Unc Pldg-UntdWay AllocPY (credit) Asset Allow Unc Pldg-Found&Trusts-PY (credit) Asset Contributions Receivable - Non-Current These accounts are past or current years and will report as current assets. These accounts are future years and will report as non-current assets Contrib Rec-FOS-FY Asset Contrib Rec-Project Sales-FY Asset Contrib Rec-Capital Cmpn-FY Asset Contrib Rec-Spec Fund Event-FY Asset Contrib Rec-Legacies & Beq-FY Asset Contrib Rec-Found & Trusts-FY Asset Contrib Rec-UnitedWay Alloc-FY Asset Page 2 of 11

3 es 1339 Contrib Rec-UnitedWay DDesg-FY Asset Contrib Rec-Oth Dir Contrib-FY Asset Contrib Rec-Direct Mail-FY Asset Allow Disc FV-FOS-FY (credit) (credit) Asset Allow Disc FV-Cap Camp FY (credit) (credit) Asset Allow Disc FV Spe Ev FY (credit) Asset Allow Disc FV Leg Beq FY (credit) Asset Allow Disc FV-Other Direct FY (credit) Asset Allow Disc FV-Found & Trusts (credit) Asset Allow Unc Pldg-Other Direct-FY (credit) Asset Allow Unc Pldg-FOS-FY (credit) Asset Allow Unc Pldg-Proj Sale-FY (credit) Asset Allow Unc Pldg-Capital-FY (credit) Asset Allow Unc Pldg-Spec Evnt FY (credit) Asset Allow Unc Pldg-Leg & Beq-FY (credit) Asset Allow Unc Pldg-UntdWay DDesgFY (credit) Asset Allow Unc Pldg-UntdWay AllocFY (credit) Asset Allow Unc Pldg-Found&Trusts-FY Asset Inventory 1401 Inventory-Resale Asset Inventory-Consigned Resale Asset Inventory-Consigned to Others Asset Inventory-Product Sales Asset Inventory-Camp Trading Post Asset Inventory-Donated Goods & Srvc Asset Inventory-Camp Supplies Asset Inter-fund Loans - Current 1600 Inter-fund Loan Asset Inter-fund Loans - Non-Current 1610 Inter-fund Loan Non-Current Asset Prepaid Expenses / Other Current Assets 1701 Unexpired Insurance Asset Workers Compensation Asset Prepaid Exp-Fundraising-Cont Asset Prepaid Exp-Interest Asset Prepaid Exp-Rent Asset Prepaid Exp-Taxes and General Asset Prepaid Exp-Maint Services Asset Prepaid Exp-Bld Maint Services Asset Prepaid Exp-Other Asset Prepaid Exp-Inventory Supplies Asset Prepaid Exp-Expendable Supplie Asset Prepaid Exp-Camp Equipment Asset Prepaid Exp-Service Contracts Asset Prepaid Exp-Computer Service Asset Prepaid Exp-Equip Svc Contr Asset Prepaid Exp-Printing Equip Svc Asset Prepaid Exp-Camp Srvc Contract Asset Prepaid Exp-Security Srvc Cont Asset Prepaid Exp-Fire Detection Svc Asset Prepaid Exp-Inv-Non-salable Asset Other Current Assets Asset Prepaid Exp-Special Event Asset Prepaid Exp-Camping Asset Prepaid Exp-Activity Asset Unallocated Asset Acquisition 1800 Unallocated Asset Acquisition Asset Land, Buildings and Equipment This account will report values as current. Designed loans that will exist less than 12 months. This account will only have values if a fixed asset transactions has not been completed properly Land-Service Center Asset Land-Camp Asset Land Impr-Service Center Asset Land Impr-Camp Asset Buildings-Service Center Asset Buildings-Camp Asset Leasehold Impr-Service Center Asset Leasehold Impr-Camp Asset FF&Equipment- Service Center Asset FF&Equipment-Camp Asset Motor Vehicles-Service Center Asset Motor Vehicles-Camp Asset Aquatics Equipment-Camp Asset Capital Leases Asset This account will report values as non-current. Designed loans that will exist longer than 12 months. Page 3 of 11

4 es 1841 Construction-In-Progress Asset Accum Depr Land Improv-Svc Ctr (credit) Asset Accum Depr Land Improv-Camp (credit) Asset Accum Deprec-Buildings-Svc Ctr (credit) Asset Accum Deprec-Buildings-Camp (credit) Asset Accum Amort Lease Impr-Svc Ctr (credit) Asset Accum Amort Lease Impr-Camp (credit) Asset Accum Depr FF&E Service Center (credit) Asset Accum Depreciation FF&E Camp (credit) Asset Accum Depr Vehicles-Svc Ctr (credit) Asset Accum Depr Vehicles-Camp (credit) Asset Accum Depr Aquatics Equip-Camp (credit) Asset Amortization-Capital Leases Asset Donor Cash 1900 Cash -Donor Asset Long Term Investments / Non-current Assets 1901 Long-Term Invest-Bank 1 Asset Long-Term Invest-Bank 2 Asset Long-Term Invest-Bank 3 Asset Long-Term Invest-Bank 4 Asset Long-Term Invest-Bank 5 Asset Long-Term Invest-Bank 6 Asset Long-Term Invest-Bank 7 Asset Long-Term Invest-Bank 8 Asset Long-Term Invest-Bank 9 Asset Long-Term Invest-Bank 10 Asset Long-Term Invest-Bank 11 Asset Long-Term Invest-Bank 12 Asset Long-Term Invest-Bank 13 Asset Long-Term Invest-Bank 14 Asset Long-Term Invest-Bank 15 Asset Long-Term Invest-Bank 16 Asset Long-Term Invest-Bank 17 Asset Long-Term Invest-Bank 18 Asset Long-Term Invest-Bank 19 Asset Long-Term Invest-Bank 20 Asset Long-Term Invest-Bank 21 Asset Long-Term Invest-Bank 22 Asset Long-Term Invest-Bank 23 Asset Long-Term Invest-Bank 24 Asset Long-Term Invest-Bank 25 Asset Long-Term Invest-Bank 26 Asset Long-Term Invest-Bank 27 Asset Long-Term Invest-Bank 28 Asset Long-Term Invest-Bank 29 Asset Long-Term Invest-Bank 30 Asset Long Term Inv-Trust 1 Asset Long Term Inv-Trust 2 Asset Long Term Inv-Trust 3 Asset Long Term Inv-Trust 4 Asset Long Term Inv-Trust 5 Asset Long Term Inv-Trust 6 Asset Long Term Inv-Trust 7 Asset Long Term Inv-Trust 8 Asset Long Term Inv-Trust 9 Asset Long Term Inv-Trust 10 Asset Fixed Assets Held Resale Asset Other Non-Current Assets 1952 Other Non-current Assets Asset Beneficial Interest Asset CSV Life Insurance Asset Liabilities Normal Credit Balance except as noted below s Payable 2006 s Payable Liability Accrued Expenses 2101 Accrued Insurance Liability Accrued Interest Liability Accrued Rent Liability Accrued Tax-Real Estate & Genl Liability Accrued Payroll Liability Accrued Vacation Pay Liability Accrued Professional Fees Liability This account is only used to segregate donor restricted contributions that are paid and are a future period. account. Page 4 of 11

5 Unrestricted UR 2131 Accrued Expenses-Other Liability es Payroll Taxes / Benefits Withheld / Payable 2201 Social Security Taxes Withheld Liability Federal Income Tax Withheld Liability State Income Tax Withheld Liability County Income Tax Withheld Liability City Income Tax Withheld Liability State Unemployment Tax Liability Other Payroll Taxes Liability Payroll Ded-BSA Dependent Life Ins Liability Payroll Ded-BSA Group Accident Liability Payroll Ded-BSA Group Life Liability Payroll Ded-BSA Group Medical Liability Payroll Ded-BSA Retirement Liability Payroll Ded-BSA Thrift Plan Liability Payroll Ded-BSA Group AFLAC Ins Liability Payroll Ded-BSA Health Saving (HSA) Liability Payroll Ded-BSA LTD Ins Liability Payroll Ded-BSA Dental Plan Liability Payroll Ded-BSA Vision Care Plan Liability Payroll Ded-Council Supplemental Retirement - TDA (403b) Liability Payroll Ded-BSA Scout Executive Alliance Liability Payroll Ded-Credit Unions Liability Payroll Ded-Group Insurance Liability Payroll Ded-United Way Liability Payroll Ded-Other Benefits Liability Payroll Ded-FOS Liability Payroll Ded-BSA STD Ins Liability Custodial s 2301 Custodial Acct-Registration Liability Custodial Acct-Boys Life Liability Custodial Acct-Wld Friendship Liability Custodial Acct-Region Liability Custodial Acct-Cncl Fellowship Liability Custodial Acct-Other Liability Custodial Acct-Subscriptions Liability Custodial Acct-Unit Deposits Liability Custodial Acct-National Trng Liability Custodial Acct-Regional Trng Liability Custodial Acct-National Mtgs Liability Custodial Acct-Regional Mtgs Liability Custodial Acct-OA Liability Custodial Acct-NESA Liability Short Term Notes Payable These accounts should reflect principle due in the next 12 months Short-Term Notes Payable Liability Capital Lease Obligations-Cur Liability Mortgage Notes Payable Liability 2 00 Deferred Revenue 2604 Deferred Fees-Special Events Liability Deferred Revenue Activities Liability Deferred Revenue-Camping Liability Deferred Revenue-Other Liability Deferred Dben Costs-Spec Event Liability Other Current Liabilities 2741 Auto Lease Contingency Liability Sales Tax Payable Liability Use Tax Payable Liability Funds of Inactive Units Liability Unclaimed Wages Liability Garnishments Owed Liability Child Support Payments Liability Scout Bucks Issued Liability Gift Certificates Issued Liability Other Current Liabilities Liability Long Term Indebtedness These accounts should reflect principle due beyond the next 12 months Long-Term Notes Payable Liability Long-Term Mortgage Notes Paybl Liability Other Non-Current Liabilities 2901 Other Non-current Liabilities Liability Cap Lease Obligtn-NonCurrent Liability Net Assets Normal Credit Balance Page 5 of 11

6 Unrestricted Net Assets 3001 Net Assets-Unrestricted Net Assets Net Assets-Board Designated Net Asset Net Assets 3005 Net Assets-Friends of Scouting Net Asset Net Assets-Direct Mail Net Asset Net Assets-Project Sales Net Asset Net Assets-Capital Campaign Net Asset Net Assets-Special Events Net Asset Net Assets-Legacies & Beq Net Asset Net Assets-Foundations&Trusts Net Asset Net Assets-Oth Direct Contrib Net Asset Net Assets-Associated Orgs Net Asset Net Assets-United Way Alloc Net Asset Net Assets-United Way-DDesg Net Asset Net Assets-Unassociated Orgs Net Asset Net Assets-Other Indirect Net Asset Net Assets-Government Grants Net Asset Net Assets-Investment Revenues Net Asset Net Assets-Gain or Loss Net Asset Adjustments to Unrestricted Net Assets es 3101 Net Asset Adjustment to 3001 Net Asset Net Asset Adjustment to 3002 Net Asset Adjustments to Net Assets March 1, Net Asset Adjustment to 3005 Net Asset Net Asset Adjustment to 3006 Net Asset Net Asset Adjustment to 3007 Net Asset Net Asset Adjustment to 3010 Net Asset Net Asset Adjustment to 3015 Net Asset Net Asset Adjustment to 3020 Net Asset Net Asset Adjustment to 3025 Net Asset Net Asset Adjustment to 3030 Net Asset Net Asset Adjustment to 3035 Net Asset Net Asset Adjustment to 3040 Net Asset Net Asset Adjustment to 3041 Net Asset Net Asset Adjustment to 3045 Net Asset Net Asset Adjustment to 3050 Net Asset Net Asset Adjustment to 3055 Net Asset Net Asset Adjustment to 3060 Net Asset Net Asset Adjustment to 3065 Net Asset Net Assets Released from Restriction 3605 Reclass-Friends of Scouting Net Asset Reclass- Direct Mail Net Asset Reclass-Project Sales Net Asset Reclass-Capital Campaign Net Asset Reclass-Special Event Net Asset Reclass-Legacies & Beq Net Asset Reclass-Foundations & Trusts Net Asset Reclass-Other Direct Revenue Net Asset Reclass-Associated Orgs Net Asset Reclass-United Way Alloc Net Asset Reclass-United Way Ddesg Net Asset Reclass-Unassociated Orgs Net Asset Reclass-Other Indirect Contrib Net Asset Reclass-Govt Fees&Grants Net Asset Reclass-Investment Revenues Net Asset Reclass-Gains or Losses Net Asset Interfund Transfers 3900 Inter-fund Transfers Net Asset Revenue Normal Credit Balance except as noted below Friends of Scouting 4001 Contributions-FOS Revenue Contributions-FOS-Prior Years Revenue Accretion of Disc FV - FOS Revenue Prov Disc FV-FOS (debit) Revenue Prov Unc-FOS (debit) Revenue Direct Mail 4010 Contributions-Direct Mail Revenue Prov Unc-Direct Mail (debit) Revenue Project Sales 4071 Contributions-Project Sales Revenue Page 6 of 11

7 Acct Description (Normal Balance Type Funds es Unrestricted UR 4072 Contributions-Project Sales-PY Revenue Prov Unc-Project Sales (debit) Revenue Capital Contributions 4101 Contributions-Capital Campaign Revenue Prov Disc FV-Capital Cmpgn (debit) Revenue Accretion Disc FV-Capt Cmpgn Revenue Prov Unc-Capital Campaign (debit) Revenue Special Event Fundraising 4201 Contributions-SE-Sponsorships Revenue Contributions-SE-Participants Revenue Contributions-SE-Souvenir Prog Revenue Contributions-SE-Advertising Revenue Contributions-SE-Concessions Revenue Contributions-SE-Resale Items Revenue Contributions-SE-Other Revenue Prov Unc Contributions-SE Revenue Fee Revenue Revenue Cost-DB-SE-Meals (debit) Revenue Cost-DB-SE-Facilities Rental (debit) Revenue Cost-DB-SE-Speakers' Fees (debit) Revenue Cost-DB-SE-Entertainment (debit) Revenue Cost-DB-SE-Recognitions (debit) Revenue Cost-DB-SE-Commissions Paid (debit) Revenue Prov Disc FV-Special Event (debit) Revenue Accretion of Disc FV-Spec Evnt Revenue Cost-DB-SE-Services Resale (debit) Revenue Cost-DB-SE-Other (debit) Revenue Legacies and Bequests 4301 Contributions-Legacies & Beq Revenue Prov Disc FV-Leg & Beq (debit) Revenue Accretion of Disc FV-Leg & Beq Revenue Prov Unc Pledg-Leg & Beq (debit) Revenue Foundation and Trust Contributions 4401 Contribution-Found & Trusts Revenue Prov Disc FV-Fn & Trst (debit) Revenue Accretion of Disc FV-Fn & Trst Revenue Prov Unc-Fndatn & Trust (debit) Revenue Other Direct Contributions 4501 Contributions-Other Direct Revenue Contributions-Other Direct-CS Revenue Contributions-Learn Life Revenue Prov Disc FV-Other Direct (debit) Revenue Accretion of Disc FV-Other Dir Revenue Prov Unc Pldg-Other Direct (debit) Revenue Associated Organization Contributions 4601 Contributions-OA Revenue Contributions-National Council Revenue Contributions-Other Assoc Org Revenue Contributions-LFL Foundation Revenue United Way Allocations and Designations 4701 Contributions-United Way-Alloc Revenue Contributions-United Way-DDesg Revenue Prov Unc Pldg-UnitedWay-DDesg (debit) Revenue Prov Unc Pldg-UnitedWay-Alloc (debit) Revenue Unassociated Organization Contributions 4801 Contributions-Unassociated Org Revenue Other Indirect Contributions 4901 Contributions-Other Indirect Revenue Government Grants and Fees 5001 Government Grants/Fees Revenue Sale of Supplies 6301 Sale of Goods-Non taxable Revenue Sale of Goods-Taxable Revenue Cost of Goods Sold-Supplies (debit) Revenue Product Sales 6401 Product Sales Revenue Provision Doubtful s/returns (debit) Revenue Cost of Products Sold (debit) Revenue Unit Commissions Paid (debit) Revenue Investment Income 6501 Investment Income Revenue Page 7 of 11

8 Acct Description (Normal Balance Type Funds es Unrestricted UR 6502 Investment Income-Capital Fund Revenue Investment Income-Endowmt Fund Revenue Investment Income-Royalties Revenue Gain / Loss on Investments 6601 Gain/Loss on Investments Revenue Gain/Loss-Currency Transact Revenue Unrealized Gains Revenue Camping Revenue 6701 Camp-Fees Revenue Camp-Rental Revenues Revenue Camp-Sale of Meals Revenue Camp-Program Fees Revenue Camp-Food and Commissary Sales Revenue Camp-Vending Commissions Revenue Camp-Transportation Fees Revenue Camp-Recycling Fees Revenue Camp-Government Subsidies Revenue Camp-Sales of Goods-Taxable Revenue Camp-Sales of Goods-Nontaxable Revenue Camp-Cost of Goods Sold (debit) Revenue Camp-Vending Machine Sales Revenue Camp-Vending Machine COGS (debit) Revenue Camp-Participant Insurance Fee Revenue Camp-Other Income Revenue Camp-Cash Over/Under Revenue Camp-Refunds Revenue Camp-Discounted Fees Revenue Activity Revenue 6801 Activity-Fees Revenue Activity-Meals Revenue Activity-Concession Revenue Revenue Activity-Transportation Fees Revenue Activity-Recycling Fees Revenue Activity-Government Subsidies Revenue Activity-Sale of Goods-Taxable Revenue Activity-Sales of Goods-No Tax Revenue Activity-Cost of Goods Sold (debit) Revenue Activity-Vending Machine Sales Revenue Activity-Cost-Vending Supplies (debit) Revenue Activity-Sale of Tickets Revenue Activity-Unit Commissions Paid (debit) Revenue Activity-Sale of Programs Revenue Activity-Advertising Revenue Revenue Activity-Participant Ins Fees Revenue Activity-Other Revenue Revenue Activity-Cash Over/Under Revenue Activity-Refunds (debit) Revenue Activity-Discounted Fees (debit) Revenue Miscellaneous Revenue 6901 Income from Council Services Revenue Advertising Revenue Revenue Income from Rents Revenue Gain-Sale of Fixed Assets Revenue Refund Liability Premiums Revenue Participant Insurance Coverage Revenue Intra-Company Revenue Transactions Revenue Other Income Revenue Cash Over/Under Revenue Commissions - LFL Revenue Commissions - Online Sales Revenue Revenue Sharing - National Supply Sales Revenue Expenses Normal Debit Balance Salaries 7002 Professional Salaries Expense Staff Salaries Expense Maintenance Salaries Expense Temporary Clerical Salaries Expense Temporary Camp Salaries Expense Temporary Program Help Expense Employee Benefits 7101 BSA Group Accident Ins-Employer Expense BSA Group life Insurance-Employer Expense Page 8 of 11

9 es 7103 BSA Group Medical Ins-Employer Expense BSA Retirement Plan-Employer Expense BSA Thrift Plan-Employer Expense BSA Group AFLAC Ins-Employer (Inactive) Expense BSA Health Savings (HSA)-Employer Expense BSA Long-Term Disability-Employer Expense BSA Dental Plan-Employer s Share Expense BSA Vision Care Plan-Employer Expense Council Supplemental Retirement Expense Council Other Benefit - Employer Expense BSA Short-Term Disability Expense BSA Dependent Life Employer (Inactive) Expense Other Employee Benefits-Employer Expense Employment Taxes 7201 Social Security Taxes-Employer Expense Unemployment Taxes-Employer Expense Workers Comp Ins-Employer Expense Temp Disability Taxes-Employer Expense Other Payroll Taxes-Employer Expense Employment Related Expenses 7301 Employment Expense-Interviewing Expense Employment Expense-Relocation Expense Employment Expense-Other Expense Professional Fees 8003 Legal Services Expense Fundraising and PR Services Expense Brokerage Services Expense Employment Services Expense ing Services Expense Electronic Data Processing Fees Expense Other Professional Services Expense LFL License Fee Expense Supplies 8101 Supplies-Health and Safety Expense Supplies-Program Expense Supplies-Food and Commissary Expense Supplies-Janitorial Expense Supplies-Office Expense Supplies-Audio Visual Expense Supplies-Catering Expense Supplies-Camp Equipment Expense Supplies-Kitchen Expense Other Supplies Expense Telephone and Communications 8201 Telephone Expense Mobile Device Expense Fax Expense Postage and Shipping 8301 Postage Expense Outgoing Freight Expense Expense Income Freight Expense Messenger and Delivery Service Expense Occupancy and Utilities 8401 Office Rent Expense Site of Facility Rental Expense Electricity Expense Gas Expense Heating oil Expense Water & Sewer Expense Cleaning Contract Expense Real Estate Taxes Expense Occupancy Permits Expense Building Supplies Expense Other Occupancy Expenses Expense Equipment Maintenance and Rental 8501 Rental of Equipment Expense Service Contracts-Office Equip Expense Service Contracts-Computers Expense Service Contracts-Printers Expense Service Contracts-Copiers Expense Service Contracts-Camp Equip Expense Page 9 of 11

10 es 8509 Service Contracts-Security Sys Expense Service Contracts-Fire Detect Expense Service Contracts-Misc Expense New Equipment-Non-depreciable Expense Equipment Lease Expense Printing and Publications 8601 In-house Printing Expense Artwork Expense Photography Expense Recording Expense Films Expense Subscriptions Expense Publications Expense Outside Printing Expense Travel and Living 8702 Gas and Oil Expense Vehicles repairs Expense Vehicles License and Permits Expense Leasing of vehicles Expense Mileage and Allowance Expense Vehicles Tires Expense Hotel, Meals and Incidentals Expense Vehicle Rental Expense Transportation Fares Expense Meals Expense Membership Dues Expense Conferences, Meetings & National Events 8801 Meeting Space Rental Expense Meeting Supplies Expense Food and Beverage Costs Expense Speaker Fees Expense Registration Fees Expense National BSA Event Fees Expense National Conferences Expense Regional Conferences Expense Local Conferences Expense Other Conferences Expense Specific Assistance to Individuals 8901 Individual Assistance-Registration Expense Individual Assistance-Boys Life Expense Individual Assistance-Literature Expense Individual Assistance Scholarships Expense Individual Assistance--Food Expense Individual Assistance-Unims Expense Individual Assistance-Transportation Expense Individual Assistance-Camperships Expense Recognition and Awards 9151 Recognitions--Staff Expense Recognitions--Volunteers Expense Recognitions--Youth Expense Recognitions--Fundraising Expense Recognitions--Units Expense Recognitions--Others Expense Interest Expense 9201 Interest on Mortgage Notes Expense Capital Lease Interest Expense Interest on other debt Expense Insurance 9301 Insurance--Pro Liability Expense Insurance-Building & Contents Expense Insurance--Property Floater Expense Insurance-Automobile Expense Insurance--Meeting Cancellation Expense Insurance--Fidelity Bond Expense Ins-Business Interruption Expense Insurance-General Liability Expense Insurance-Directors & Officers Expense Insurance-Participant Expense Insurance--Other Expense Miscellaneous Expenses 9402 Advertising Expense Bank Service Charges Expense Page 10 of 11

11 es 9412 Permits Expense Uncollectible debts Expense Gift In-Kind - Unallocated Expense Other Expenses Expense Uncollectible Pledges written off Expense Program Grants Awarded Expense Purchase Discounts Expense Income Tax Paid Expense Depreciation and Amortization 9501 Depreciation-Land Improvements Expense Depreciation--Buildings Expense Depreciation-Leasehold Improvements Expense Depreciation-FF&E Expense Depreciation--Motor Vehicles Expense Depreciation-Aquatic Equipment Expense Amortization of Capital Leases Expense Loss-Disposal of Fixed Assets Expense National Charter and Service Fees 9691 National Service Fee Expense Charter Fee Expense Statistical s Time Study Statistical s PROG Program Value of Time Study Statistical MNGMT Management/General Time Study Statistical FUNDR Fundraising Value of Time Study Statistical Page 11 of 11