# Appendix B

# Standard General Ledger/Project Group Crosswalk

This crosswalk table contains the Standard General Ledger Accounts,
Project Groups, Useful Life and applicable Budget Object Class Code for
real property accounting.

*Table B.1 -- Crosswalk: [Project Groups, Cost Organizations, Standard
General Ledger (SGL) Accounts, Budget Object Class Codes
(BOCC)]{.underline}*

Note: Use of Project Group numbers is subject to capitalization policy

+--------+--------------+-----------------+---------+--------+--------+
| > **Pr | > **Title**  | > **Cost Org**  | > *     | > *    | > **   |
| ojectG |              | >               | *Useful | *SGL** | BOCC** |
| roup** |              | > Forest        | >       | >      |        |
|        |              | > Service only  |  Life** | >      |        |
|        |              |                 |         |  Asset |        |
|        |              |                 |         | >      |        |
|        |              |                 |         | >      |        |
|        |              |                 |         | Deprec |        |
|        |              |                 |         | iation |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 01   | > Office     | > RP (Cap. Real | > 30    | > 1730 | > 3220 |
|        | > Buildings  | > Prop)         |         | >      | >      |
|        |              |                 |         | > 1739 | > 5220 |
+--------+--------------+-----------------+---------+--------+--------+
| > 02   | > Housing    | > RP            | > 30    | > 1730 | > 3220 |
|        |              |                 |         | >      | >      |
|        |              |                 |         | > 1739 | > 5220 |
+--------+--------------+-----------------+---------+--------+--------+
| > 03   | > Storage    | > RP            | > 30    | > 1730 | > 3220 |
|        | > Buildings  |                 |         | >      | >      |
|        |              |                 |         | > 1739 | > 5220 |
+--------+--------------+-----------------+---------+--------+--------+
| > 04   | > Service    | > RP            | > 30    | > 1730 | > 3220 |
|        | > Buildings  |                 |         | >      | >      |
|        |              |                 |         | > 1739 | > 5220 |
+--------+--------------+-----------------+---------+--------+--------+
| > 05   | > Research   | > RP            | > 30    | > 1730 | > 3220 |
|        | > and        |                 |         | >      | >      |
|        | >            |                 |         | > 1739 | > 5220 |
|        |  Development |                 |         |        |        |
|        | > Buildings  |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 06   | > Recreation | > RP            | > 30    | > 1730 | > 3220 |
|        | > Buildings  |                 |         | >      | >      |
|        |              |                 |         | > 1739 | > 5220 |
+--------+--------------+-----------------+---------+--------+--------+
| > 07   | > Other      | > RP            | > 30    | > 1730 | > 3220 |
|        | > Types of   |                 |         | >      | >      |
|        | > Buildings  |                 |         | > 1739 | > 5220 |
+--------+--------------+-----------------+---------+--------+--------+
| > 08   | > Multi-Site | > RP            | > 15    | > 1740 | > 3230 |
|        | > Utility    |                 |         | >      | >      |
|        |              |                 |         | > 1749 | > 5230 |
+--------+--------------+-----------------+---------+--------+--------+
| > 09   | > C          | > RP            | > 20    | > 1740 | > 3230 |
|        | ommunication |                 |         | >      | >      |
|        | > Sites      |                 |         | > 1749 | > 5230 |
+--------+--------------+-----------------+---------+--------+--------+
| > 10   | > Ad         | > RP            | > 20    | > 1740 | > 3230 |
|        | ministrative |                 |         | >      | >      |
|        | > Developed  |                 |         | > 1749 | > 5230 |
|        | > Sites      |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 11   | > Leasehold  | > RP            | > 10    | > 1820 | > 3240 |
|        | >            |                 |         |        |        |
|        | Improvements |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+

+--------+--------------+-----------------+---------+--------+--------+
| > **Pr | > **Title**  | > **Cost Org**  | > *     | > *    | > **   |
| ojectG |              | >               | *Useful | *SGL** | BOCC** |
| roup** |              | > Forest        | >       | >      |        |
|        |              | > Service only  |  Life** | >      |        |
|        |              |                 |         |  Asset |        |
|        |              |                 |         | >      |        |
|        |              |                 |         | >      |        |
|        |              |                 |         | Deprec |        |
|        |              |                 |         | iation |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 12   | > GPP&E Land | > RP            | > N/A   | > 1711 | > 3210 |
|        | > and Land   |                 |         |        |        |
|        | > Rights     |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 13   | > Assets     | > RP            | > Lease | > 1810 | > N/A  |
|        | > Under      |                 | > term  |        |        |
|        | > Capital    |                 |         |        |        |
|        | > Lease      |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 21   | > Road Prism | > RP            | > 50    | > 1712 | > 3260 |
|        | >            |                 |         | >      | >      |
|        | Construction |                 |         | > 1719 | > 5200 |
+--------+--------------+-----------------+---------+--------+--------+
| > 22   | > Road       | > RP            | > 10    | > 1712 | > 3260 |
|        | > Surface    |                 |         | >      | >      |
|        | >            |                 |         | > 1719 | > 5200 |
|        | Construction |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 24   | > Road       | > RP            | > 50    | > 1740 | > 3230 |
|        | > Bridges    |                 |         | >      | >      |
|        | >            |                 |         | > 1749 | > 5230 |
|        | Construction |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 26   | > Dams and   | > RP            | > 50    | > 1740 | > 3230 |
|        | > Holding    |                 |         | >      | >      |
|        | > Ponds      |                 |         | > 1749 | > 5230 |
+--------+--------------+-----------------+---------+--------+--------+
| > 30   | > Recreation | > RP            | > 20    | > 1740 | > 3230 |
|        | > Sites      |                 |         | >      | >      |
|        |              |                 |         | > 1749 | > 5230 |
+--------+--------------+-----------------+---------+--------+--------+
| > 71   | > Timber     | > RP            | > 20    | > 1740 | > 3230 |
|        | > Resource   |                 |         | >      | >      |
|        | >            |                 |         | > 1749 | > 5230 |
|        | Improvements |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+
| > 75   | > Fire       | > RP            | > 20    | > 1740 | > 3230 |
|        | > Control    |                 |         | >      | >      |
|        | >            |                 |         | > 1749 | > 5230 |
|        | Improvements |                 |         |        |        |
+--------+--------------+-----------------+---------+--------+--------+