Investment General Fixed Net Investment in capital 302025 501 ($200,000) 713811 501 90 811 ($200,000) Assets - Trust Fund assets Accounting records derived from for recognizing the CWIP additions to To recognize CWIP Addition to CSU Fund 501 in Year 3. CSU Fund 501. Manual JE CSU Account Account Description Prog NP Amount Fund Net Investment in capital 713811 501 90 811 $200,000 assets Transfers to/from other 724004 501 13 811 ($200,000) CSU campuses, net To reverse the net investment in capital assets related to Jrnl Desc construction work in progress and recognize transfers in to offset transfers out in CSU fund 221. Legal Basis GAAP Basis CSU fund 501 Year 3 CSU CSU Account Account Description Amount Account Account Description Prog NP Amount Fund Fund Building and Building 110002 501 $600,000 711207 Capital assets, net 501 90 811 $600,000 Improvements Investment General Fixed Net Investment in capital 302025 501 ($600,000) 713811 501 90 811 ($600,000) Assets - Trust Fund assets Automated from Asset Management to record Building Accounting records derived from legal/AM to recognize Buildings and and Building Improvements. Building Improvements. CSU Account Account Description Prog NP Amount Fund Transfers to/from other 724004 221 13 881 $600,000 CSU campuses, net 722004 Supplies and Services 221 07 881 ($600,000) Accounting records derived from legal/AM to reverse supplies and services (automated). Manual JE CSU Account Account Description Prog NP Amount Fund 722004 Supplies and Services 221 07 881 $600,000 Transfers to/from 724004 221 13 881 ($600,000) CSU campuses, net To reverse the derived entry from legal/AM to reverse Jrnl Desc supplies and services. CSU CSU Account Account Description Amount Account Account Description Prog NP Amount Fund Fund Investment General Fixed Net Investment in capital 302025 501 $600,000 713811 501 90 811 $600,000 Assets - Trust Fund assets Construction 110008 501 ($600,000) 711207 Capital assets, net 501 90 811 ($600,000) Progress
302025 Investment General Fixed Assets - Trust Fund 501 ($200,000) 713811 Net Investment in capital assets 501 90 811 ($200,000) To recognize CWIP Addition to CSU Fund 501 in Year 3. Accounting records derived from for recognizing the CWIP additions to CSU Fund 501. Manual JE Account Account Description CSU Fund Prog NP Amount 713811 Net Investment in capital assets 501 90 811 $200,000 724004 Transfers to/from other CSU campuses, net 501 13 811 ($200,000) Jrnl Desc To reverse the net investment in capital assets related to construction work in progress and recognize transfers in to offset transfers out in CSU fund 221. Legal Basis GAAP Basis CSU fund 501 Year 3 Account Account Description CSU Fund Amount Account Account Description CSU Fund Prog NP Amount 110002 Building and Building Improvements 501 $600,000 711207 Capital assets, net 501 90 811 $600,000 302025 Investment General Fixed Assets - Trust Fund 501 ($600,000) 713811 Net Investment in capital assets 501 90 811 ($600,000) Automated from Asset Management to record Building and Building Improvements. Accounting records derived from legal/AM to recognize Buildings and Building Improvements. Account Account Description CSU Fund Prog NP Amount 724004 Transfers to/from other CSU campuses, net 221 13 881 $600,000 722004 Supplies and Services 221 07 881 ($600,000) Accounting records derived from legal/AM to reverse supplies and services (automated). Manual JE Account Account Description CSU Fund Prog NP Amount 722004 Supplies and Services 221 07 881 $600,000 724004 Transfers to/from CSU campuses, net 221 13 881 ($600,000) Jrnl Desc To reverse the derived entry from legal/AM to reverse supplies and services. Account Account Description CSU Fund Amount Account Account Description CSU Fund Prog NP Amount 302025 Investment General Fixed Assets - Trust Fund 501 $600,000 713811 Net Investment in capital assets 501 90 811 $600,000 110008 Construction 501 ($600,000) 711207 Capital assets, net 501 90 811 ($600,000) Progress
ch_04.01.05_capital_assets_depreciation_and_amortization_final.docx