Numeric 12 characters Columns 135-146 Additional Explanations Note that restricted funds are those that have a limitation placed on their use by an outside grantor. Restricted funds can be expensed only for specific operating purposes as designated by the donor, grantor, or other outside entity. Numeric data must be formatted as specified in the Data Formatting Conventions document. If the fund does not have assets described in the record, fill the entire field with zeros. All amounts must be reported in whole dollars.
Investments are to be reported at market value.
Accounts receivable should be the face value of the accounts receivable less an allowance for uncollectible accounts. Include interest receivable as part of Accounts Receivable. Notes Receivable is the amount due from the issuance of notes. Notes are defined as unconditional promissory notes specifying an amount to be paid either on demand or by a certain date. Short term loans made to students are classified as notes receivable.