444.5 RESTRICTED FUND LIABILITIES. (3140)

(a) PLANT REPLACEMENT AND EXPANSION FUND LIABILITIES. (3141)

2580 DUE TO OTHER FUNDS

2581 Due to Operating Fund

2582 Due to Board-Designated Assets

2584 Due to Specific Purpose Fund

2585 Due to Endowment Fund

These accounts reflect the amounts due to other funds by the Plant Replacement and Expansion Fund.

(b) SPECIFIC PURPOSE FUND LIABILITIES. (3142)

2780 DUE TO OTHER FUNDS

2781 Due to Operating Fund

2782 Due to Board-Designated Assets

2783 Due to Plant Replacement and Expansion Fund

2785 Due to Endowment Fund

These accounts reflect the amounts due to other funds by the Specific Purpose Fund.

(c) ENDOWMENT FUND LIABILITIES. (3143)

(1) 2810 MORTGAGES PAYABLE

(2) 2870 OTHER NON-CURRENT LIABILITIES

(3) These accounts reflect liabilities on Endowment Fund assets that existed at the time the assets were received by the hospital or were incurred subsequent to receipt of these assets, based upon the endowment agreement.

(4) 2880 DUE TO OTHER FUNDS

2881 Due to Operating Fund

2882 Due to Board-Designated Assets

2883 Due to Plant Replacement and Expansion Fund

2884 Due to Specific Fund

These accounts reflect the amounts due to other funds by the Endowment Fund.