Title: Section 444.3 - Restricted Fund assets
444.3 RESTRICTED FUND ASSETS. (3120)
(a) PLANT REPLACEMENT AND EXPANSION FUND ASSETS. (3121)
(1) 1510 CASH
1511 General Checking Accounts
1513 Other Checking Accounts
1515 Savings Accounts
1516 Certificates of Deposit
1519 Other Cash Accounts
Cash donated for the replacement and expansion of plant assets is included in these accounts.
(2) 1520 INVESTMENTS
1521 U.S. Government Securities
1522 Other Current Investments
1523 Share of Pooled Investments
1529 Other Investments
The balance of these accounts reflects the cost of investments purchased with Plant Replacement and Expansion Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for the purpose of plant renewal or replacement.
(3) 1550 OTHER TANGIBLE ASSETS
(4) 1560 PLEDGES AND OTHER RECEIVABLES
1561 Pledges Receivable
1562 Allowance for Uncollectible Pledges
1563 Grants and Legacies Receivable
1564 Interest Receivable
1569 Other Receivables
Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.
(5) 1570 DUE FROM OTHER FUNDS
1571 Due from Operating Fund
1572 Due from Board-Designated Assets
1574 Due from Specific Purpose Fund
1575 Due from Endowment Fund
The balance in these accounts represents the amount due to the Plant Replacement and Expansion Fund from the other funds. These accounts represent assets of the Plant Replacement and Expansion Fund which are currently accounted for in other funds.
(b) SPECIFIC PURPOSE FUND ASSETS. (3122)
(1) 1710 CASH
1711 General Checking Accounts
1713 Other Checking Accounts
1715 Savings Accounts
1716 Certificates of Deposit
1719 Other Cash Accounts
Cash donated for specific purposes, such as research and education, is included in these accounts.
(2) 1720 INVESTMENTS
1721 U.S. Government Securities
1722 Other Current Investments
1723 Share of Pooled Investments
1729 Other Investments
The balance of these accounts reflects the cost of investments purchased with Specific Purpose Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for specific purposes.
(3) 1750 OTHER TANGIBLE ASSETS
(4) 1760 PLEDGES AND OTHER RECEIVABLES
1761 Pledges Receivable
1762 Allowance for Uncollectible Pledges
1763 Grants and Legacies Receivable
1764 Interest Receivable
1769 Other Receivables
Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.
(5) 1770 DUE FROM OTHER FUNDS
1771 Due from Operating Fund
1772 Due from Board-Designated Assets
1773 Due from Plant Replacement and Expansion Fund
1775 Due from Endowment Fund
The balance in these accounts represents the amount due to the Specific Purpose Fund from the other funds. These accounts represent assets of the Specific Purpose Fund which currently are accounted for in other funds.
(c) ENDOWMENT FUND ASSETS. (3123)
(1) 1810 CASH
1811 General Checking Accounts
1813 Other Checking Accounts
1815 Savings Accounts
1816 Certificates of Deposit
1819 Other Cash Accounts
Cash restricted for endowment purposes is included in these accounts.
(2) 1820 INVESTMENTS
1821 U.S. Government Securities
1822 Other Current Investments
1823 Share of Pooled Investments
1824 Real Property
1825 Accumulated Depreciation on Real Property
1826 Mortgages
1829 Other Investments
The balance of these accounts reflects the cost of investments purchased with Endowment Fund cash and the fair market value (at the date of donation) of non-cash donations to the hospital for Endowment Fund purposes. Included would be such assets as Real Property and related accumulated Depreciation and Mortgages.
(3) 1830 INVESTMENT IN NON-OPERATING PROPERTY,
PLANT AND EQUIPMENT
(4) 1840 ACCUMULATED DEPRECIATION--INVESTMENTS IN
NONOPERATING PROPERTY, PLANT AND EQUIPMENT
(5) 1850 OTHER TANGIBLE ASSETS
(6) Accounts 1830 and 1840 include the cost (or fair market value at date of donation) of restricted property, plant and equipment not used in hospital operations and accumulated depreciation thereon. Other tangible assets not included elsewhere are contained in account 1850.
(7) 1860 PLEDGES AND OTHER RECEIVABLES
1861 Pledges Receivable
1862 Allowance for Uncollectible Pledges
1863 Grants and Legacies Receivable
1864 Interest Receivable
1869 Other Receivables
Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts. Included in account 1869 would be rent, dividends and trust income receivable. (8) 1870 DUE FROM OTHER FUNDS
1871 Due from Operating Fund
1872 Due from Board-Designated Assets
1873 Due from Plant Replacement and Expansion Fund
1874 Due from Specific Purpose Fund
The balance in these accounts represents the amount due to the Endowment Fund from the other funds. These accounts represent assets of the Endowment Fund which currently are accounted for in other funds.
Volume
VOLUME C (Title 10)