N.Y. Comp. Codes R. & Regs. tit. 9, Appendices, app S-7
ALPHABETICAL CROSS INDEX TO ACCOUNT TITLES
Account Designation Account No.
A
Accounts Payable 2110
Accounts Receivable--Sundry 1129
Accounts Receivable--Tenants 1122
Accrued Insurance 2136
Accrued Interest Payable--Temporary Loan Notes 2132.2
Accrued Interest Payable--State of New York 2132.1
Accrued Interest Receivable on Investments 1144
Accrued Interest Receivable on Mortgages 1143
Accrued Liabilities 2130
Accrued Pension Fund Contributions 2138
Accrued Real Estate Tax 2137
Accrued Receivables 1140
Accrued Salaries and Wages 2135
Accrued Utilities 2134
Accumulated Amortization 2600
Acquisition of Sites 1440
Administration Fund 1112
Administration Fund Investments 1173
Advertising 1410.13
Amortization on Indebtedness 4717
Annual Local Tax Exemption Subsidy (Memo) 3830
Anticipated Returnable Premiums 1212
Appraisal Fees 1440.5
Architectural and Engineering 1430
B
Basic Rent Schedule 3110.1
Blueprinting 1430.5
Borings and Test Pits 1430.4
C
Capital Surplus 2800
Carrying Charges 1420
Cash 1110
Central Maintenance Salaries 4403
Central Office Expense 4150
Central Office Salaries 4120
Certificates of Indebtedness Amortized 2313
Certificates of Indebtedness Authorized 2311
Certificates of Indebtedness Subscribed 2314
Certificates of Indebtedness Unissued 2312
Change Fund 1118
Collection Losses 4770
Communication Services 1410.10
Community Activities 4760
Condemnation Costs 1440.11
Consideration for Options 1440.7
Contingencies and Working Capital 1490
Contract Awards 2400
Contract Retentions 2112
Cost of Application 1410.19
Cost of Borrowing 1420.7
D
Deferred Charges and Prepayments 1200
Deferred Credits 2200
Deductions and Withholdings 2117
Demolition and Clearing 1440.14
Deposits other than Tenants 2113
Development Costs 1400
Development Fund 1111
Development Fund Investments 1172
Direct Costs 1410
Dwelling and Commercial Utilities 4300
Dwelling Rent Schedule 3110
Dwelling Rent Surcharges 3110.2
Dwelling Vacancy Loss 3111
E
Electrical 1460.4
Electrical System 4440.2
Electricity 4320
Elevators 1460.8
Elevator System 4440.4
Employees Retirement Fund 1410.9
Equipment Repairs and Supplies 4490.2
Excess Utility Charges 3110.4
Expense Control Account 4000
Exterminating 4210.3
Extraordinary Expenses 6000
F
Fees--Other 1430.2
Fees--Under Contract 1430.1
Fidelity Bonds and Insurance Premiums 1410.12
Fiscal Expense 1410.14
Fixture Awards 1440.2
Fuel 4340
Fuel Inventory 1261
Furniture and Fixture--Office 1410.7
Future Painting 1460.12
G
Gain or Loss on Reserve Fund Investments 2512
Gas 4330
General Construction 1460.1
Grounds 4410
H
Heating and Ventilating 1460.3
Heating and Ventilating System 4440.3
Heating Wages 4350
Housing Survey 1410.17
I
Income and Expense Clearance 2700
Income Control Account 3000
Income Taxes Withheld 2117.1
Incompleted Contracts 1500
Indebtedness to State of New York 2300
Indeterminate Expenditures 1610
Ineligible Expenditures 1620
Informational Expense 1410.16
Inspection Costs 1430.7
Insurance 1420.3
Insurance 4710
Insurance Claims Clearance 1670
Interest Expense 1420.1
Interest Income 1420.2
Interest Earned 3610
Interest Earned on Reserve Fund Investments 2511
Interest Earned on Tenants' Security Deposits 2114.1
Interest on Condemnation Awards 1440.3
Interest on Indebtedness 4716
Interfund Clearance 1680
Inventories 1260
Investments 1170
J
Janitorial--Wages 4210.1
Janitorial--Other 4210.2
L
Land Purchase Price 1440.1
Legal, Fiscal and Other Fees 4130
Legal Services and Expenses 1410.4
Legal Services and Expenses (Land Only) 1440.8
Local Funds 1116
M
Maintenance Supervision Salaries 4401
Management 4100
Management Equipment 1460.9
Management Supplies 1460.10
Material Testing 1430.10
Mechanical Systems 4440
Miscellaneous Losses 6100
Miscellaneous Project Income 3590
Models 1430.6
Municipal Service Charges 4713
N
Negotiation Costs 1440.10
Net Deficit or (Income) - Initial Operating Period 1470.3
Net Non-Dwelling Rent 3390
O
Office Furniture and Equipment,
Maintenance Equipment, and Motor Vehicles 4490.1
Office Supplies and Sundry 1410.8
Offsite Clearance 1440.16
Operating Improvements 6210
Operating Services 4200
Other Cash Subsidy 3820
Other Charges and Credits to Development Costs 1480
Other Equipment 4490
Other Expenses 4700
Other Prepaid Cash Subsidies 2260
P
Painting and Decorating 4430
Painting and Decorating Reserve 2530
Paint Supplies Inventory 1262
Payables and Accruals 2100
Payroll Clearance 1640
Payroll--Executive 1410.1
Payroll--Technical 1410.2
Pension Fund Deductions 2117.3
Pension and Other Funds 4740
Petty Cash Fund 1117
Photographs 1410.11
Plumbing 1460.2
Plumbing and Gas Systems 4440.1
Preliminary Expenses 1470.2
Premium on State Housing Bonds 1420.8
Premium on Temporary Loan Notes 2230
Preoccupancy Charges and Credits 1470
Prepaid Insurance 1211
Prepaid Rent 1270
Prepaid State of New York Subsidies 2250
Prepaid Taxes 1280
Prepaid Utilities 1230
Prepaid Water 1231
Prior Years Adjustments 2710
Prior Years Adjustments 6010
Project Maintenance Salaries 4402
Project Office Expense 4143
Project Office Salaries 4110
Provision for Operating Improvements 4899
Provision for Painting and Decorating 4894
Provision for Replacements 4891
Provision for Vacancy and Collection Losses 4895
R
Ranges 1460.6
Ranges and Refrigerators 4480
Real Estate Taxes 4730
Real Estate Taxes 1420.6
Refrigerators 1460.7
Rehabilitation 1440.17
Relocation of Buildings 1440.18
Relocation of Tenants 1440.13
Rent--Office 1410.6
Repairs and Maintenance 4400
Replacement Reserve 2510
Reserve for Working Capital 2560
Reserve for Operating Improvements 2590
Reserve Fund 1113
Reserve Fund Investments 1176
Reserve Provisions 4800
Reserves 2500
Retroactive Surcharges 3110.3
Revolving Fund 1650
S
Sale of Site Land 1440.15
Sales and Services to Tenants 3510
Security Deposits Fund 1114
Site Expense 1420.5
Site Income 1420.4
Social Security Deductions and Employer's Contribution 2117.4
Special Deposits 1115
State Construction Advisor, Auditor, and Staffs 1410.15
State Housing Fund 1123
State Housing Debt Fund 1124
State of New York Cash Subsidy 3810
Structures 4420
Structures, Equipment and Improvements 1460
Subsidies 3800
Subsidies--Other (Accrued Receivable) 1142
Subsidies--State of New York (Accrued Receivable) 1141
Subsidies--Tax Exemption (Cumulative) Memo
Sundry Accounts Payable 2119
Sundry Accounts Receivable 1129
Sundry Accruals 2139
Sundry Deferred Charges and Prepayments 1290
Sundry Inventories 1269
Sundry Suspense and Clearance 1690
Surveys and Maps 1440.4
Suspense and Clearance Accounts 1600
T
Tax Exemption Subsidy (Annual) 3830
Temporary Heat 1460.11
Temporary Loan Notes Payable 2120
Tenants Accounts Receivable 1122
Tenants Disbursements Clearance 1695
Tenants Prepaid Rents 2240
Tenants Security Deposits 2114
Tenant Selection Costs 1470.1
Title Examination 1440.6
Topsoil and Planting 1460.5
Travel 1410.5
Travel (Architect's) 1430.3
U
Unclaimed Salaries and Wages 2115
V
Vacancy and Collection Loss Reserve 2520
Vendors and Contractors Accounts Payable 2111
W
War Delay Period 1420.9
Watchmen 4220
Water 4310
Working Capital 1300
ALPHABETICAL INDEX TO DEVELOPMENT COST ACCOUNTS
(1400 Group)
Account Designation Account No.
A
Abstracts of Title 1440.6
Accountant's Salaries 1410.1
Advertising 1410.13
Advertising--Issuance of State Bonds 1420.7
Advertising--Temporary Financing 1410.14
Annual Report 1410.16
Appraisal Fees 1440.5
Appraisals--Cost of Court Testimony 1440.11
Architect--per diem 1430.2
Architect--under contract 1430.1
Armored Car Service 1410.12
Attorney Fees 1410.4
Attorney Fees--Bond Counsel 1410.14
Attorney Fees--Collection of Rents 1420.5
Attorney Fees--Condemnation 1440.11
Attorney Fees--Land Acquisition 1440.8
Attorney Fees--Title Examination 1440.6
Auditors, State, Expenses 1410.15
Automobiles 1460.9
Automobile Mileage 1410.5
Automobile Equipment 1460.9
B
Basketball Stop 1460.9
Benches, Work 1460.9
Binders on Land Contracts 1440.7
Blueprinting--Application for Financial Assistance 1410.19
Blueprinting--Architect and Engineer Plans 1430.5
Blueprinting--Other 1410.8
Boiler Insurance 1420.3
Bond Counsel 1410.14
Bonds, Cost of Issuing 1420.7
Bonds, Premium Received 1420.8
Bookkeeper Salaries 1410.1
Books 1410.8
Borings 1430.4
Boundary Surveys 1440.4
C
Cans, Garbage 1460.9
Cans, Trash 1460.9
Caulking Gun 1460.9
Charges and Credits, Development Costs 1480
Clearing of Project Proper 1440.14
Commissions--Negotiating Purchase of Land 1440.10
Community Space Equipment 1460.9
Compressors 1460.9
Condemnation Costs 1440.11
Considerations for Options 1440.7
Construction, General 1460.1
Construction Advisor, State 1410.15
Construction Advisor's Staff, State 1410.15
Contractor, Electrical 1460.4
Contractor, Elevators 1460.8
Contractor, General 1460.1
Contractor, Heating and Ventilating 1460.3
Contractor, Plumbing 1460.2
Contractor, Topsoil and Planting 1460.5
Cost of Borrowing 1420.7
Court Testimony, Cost of, in Connection with Appraisals 1440.5
D
Dedication of Project Expense 1410.16
Deficit--Initial Operating Period 1470.3
Demolition of Project Proper 1440.14
Deposits Paid on Land Contract 1440.7
Development Costs--Other Charges and Credits 1480
Development Fund Investments--Gain or Loss on Disposition 1480
E
Electrical Contractor 1460.4
Elevator Contractor 1460.8
Engineer, per diem 1430.2
Engineer, under contract 1430.1
Equipment, Automobile 1460.9
Equipment, Community Space 1460.9
Equipment, Fire and Air Raid 1460.9
Equipment, Maintenance and Repair 1460.9
Equipment, Management 1460.9
Equipment, Operating Service 1460.9
Eviction Costs--Clear Site of Tenants 1440.13
Eviction Costs--in Connection with Collection of Rents during Site Management Period 1420.5
Examination of Title 1440.6
Executive Secretary Salaries 1410.1
Expenses, Site 1420.5
Expressage 1410.8
Extinguishers 1460.9
F
Fidelity Bonds 1410.12
Field Office Costs 1430.7
Fire Hose 1460.9
Fire Insurance--Auto 1410.12
Fire Insurance--Buildings 1420.3
Fire Insurance--Materials Stored off the Site 1420.3
Fire Uniforms 1460.9
Fiscal Fees 1410.14
Fixture Awards 1440.2
Floor Waxing Machine 1460.9
Furniture and Fixtures--Office 1410.7
Future Painting 1460.9
G
Gain on Disposition of Development Fund Investments 1480
Gain on Settlement of Insurance Claims 1480
Garbage Cans 1460.9
Garden Hose 1460.9
General Construction 1460.1
General Contractor 1460.1
Guns, Caulking 1460.9
Guns, Spray 1460.9
H
Heating and Ventilating Contractor 1460.3
Heat, Temporary 1460.11
Hose, Fire 1460.9
Hose, Garden 1460.9
Housing Survey 1410.17
I
Income--Initial Operating Period 1470.3
Income--Site 1420.4
Infirmary Table 1460.9
Initial Operating Period--Net Deficit or (Income) 1470.3
Informational Expense 1410.16
Inspection Costs 1430.7
Insurance Claims, Gain or Loss on Settlement 1480
Insurance on Tenants Ranges Prior to Occupancy 1460.6
Insurance on Tenants Refrigerators Prior to Occupancy 1460.7
Insurance, Title 1440.6
Interest Expense 1420.1
Interest Expense--Condemnation Awards 1440.3
Interest Income 1420.2
J
Janitorial Supplies and Expenses 1410.8
Jeeps 1460.9
Joiners 1460.9
L
Ladders 1460.9
Land Cost 1440.1
Lawn Mowers 1460.9
Legal Fees--Examination of Title 1440.6
Legal Services and Expenses
Condemnation Proceedings 1440.11
Land 1440.8
Management of Site Prior to Construction 1420.5
Negotiation for Purchase of Land 1440.10
Retainer Paid to Counsel 1410.4
Liability Insurance
Auto 1410.12
Buildings to be Demolished 1420.3
Land 1420.3
Newly Constructed Buildings 1420.3
Office Space 1410.12
Owners Contingent 1420.3
Light--Rented Office 1410.6
Losses Not Covered by Insurance 1480
Loss on Disposition of Development Fund Investments 1480
Loss on Settlement of Insurance Claims 1480
M
Machine, Painting 1460.9
Machine, Waxing, Floor 1460.9
Magazines 1410.8
Maintenance and Repair Equipment 1460.9
Management Equipment 1460.9
Management Supplies 1460.9
Maps 1440.4
Material Testing 1430.10
Messenger Service 1410.10
Models 1430.6
Motor Vehicles, Cost of Operation 1410.5
Mowers, Lawn 1460.9
N
Negotiation Costs 1440.10
Net Deficit or (Income)--Initial Operating Period 1470.3
Notary Fees 1410.8
O
Office Equipment 1410.7
Office Machines 1410.7
Offsite Clearance Costs 1440.16
Operating Service Equipment 1460.9
Options, Consideration for 1440.7
Other Charges and Credits to Development Costs 1480
P
Painting, Future 1460.9
Painting, Machine 1460.9
Pension Funds, Authority's Share of Cost 1410.9
Photographs 1410.11
Photographs--Application for Financial Assistance 1410.19
Photographs--for News Releases 1410.16
Plot Surveys 1440.4
Plumbing Contractor 1460.2
Postage 1410.8
Power Tools 1460.9
Preliminary Expenses 1470.2
Preoccupancy Charges and Credits 1470
Premiums on State Housing Bonds 1420.8
Printing 1410.8
Printing--Application for Loan 1410.19
Printing-Architectural and Engineering Plans 1430.5
Printing--Informational Activities 1410.16
Project Manager Salaries 1410.1
Project Signs 1410.13
Property Line Surveys 1440.4
Public Liability Insurance on Office Space 1410.12
R
Ranges 1460.6
Ranges--Community Center 1460.9
Ranges--Storage and Insurance 1460.6
Real Estate Taxes 1420.6
Refrigerators 1460.7
Refrigerators--Community Center 1460.9
Refrigerators--Storage and Insurance 1460.7
Rehabilitating Existing Buildings 1440.17
Relocating Existing Buildings 1440.18
Relocation of Tenants 1440.13
Rent--Office 1410.6
Retirement Funds--Authority's Share of Cost 1410.9
Robbery Insurance 1410.12
S
Safe Burglary Insurance 1410.12
Safe Deposit Box Rental 1410.8
Sale of Site Land 1440.15
Salvage--Moving and Storage Costs 1440.14
Selection of Tenants 1470.1
Signs, Project 1410.13
Site Expense 1420.5
Site Income 1420.4
Snow Plows 1460.9
Spray Gun 1460.9
State Auditors Expenses 1410.15
State Construction Advisors 1410.15
State Construction Advisor--Staff 1410.15
Stationery 1410.8
Stenographer Salaries 1410.1
Storage--Tenants Ranges Prior to Occupancy 1460.6
Storage--Tenants Refrigerators Prior to Occupancy 1460.7
Supplies, Management 1460.9
Survey, Housing 1410.17
Surveys and Maps 1440.4
Swings 1460.9
T
Table, Infirmary 1460.9
Taxes, Real Estate 1420.6
Taxi Fares 1410.5
Telegraph 1410.10
Telephone 1410.10
Temporary Heat 1460.11
Tenant Relocation 1440.13
Tenant Selection Costs 1470.1
Testing--Materials 1430.10
Test Pits and Borings 1430.4
Theft Insurance--Auto 1410.12
Threaders 1460.9
Title Examinations 1440.6
Title Insurance 1440.6
Tools 1460.9
Topographical Surveys 1440.4
Topsoil and Planting Contractor 1460.5
Tractors 1460.9
Trash Cans 1460.9
Travel 1410.5
Travel--Architects and Engineers (Not Authority Employees) 1430.3
Travel--State Construction Advisor and Staffs 1410.15
Trucks 1460.9
Typist Salaries 1410.1
U
Uniforms, Fire 1460.9
Uninsured Losses 1480
Utility Surveys 1440.4
V
Valuable Papers Insurance 1410.12
Ventilating Contractor 1460.3
Vises 1460.9
W
Watchmen Salaries
At Site Prior to Completion of Demolition 1440.14
At Site Subsequent to Demolition 1430.7
Attached to Project Management Staff
Initial Occupancy 1470.3
Prior to Initial Occupancy 1470.2
Waxing, Machine, Floor 1460.9
Work Benches 1460.9
Workmen's Compensation Insurance 1410.12
ALPHABETICAL INDEX TO INCOME AND EXPENSE ACCOUNTS
(3000 and 4000 Group)
Account Designation Account No.
A
Accounting Forms 4140
Accounting Machines 4490.1
Accounting Services, Independent Public Accountant 4130
Adding Machines 4490.1
Advertising 4140
Armored Car Service 4140
Asphalt Tile Floor, RM&R of 4420
Assistant Superintendent Salaries 4401
Automobiles, Gas and Oil, RM&R 4490.2
Automobiles, Purchase of 4490.1
B
Badges, Watchmen 4220.2
Benches, RM&R 4410
Boilers, Heating, RM&R 4440.3
Bond Counsel 4130
Burners, Oil, RM&R 4440.3
C
Caretaker Salaries 4210.1
Carpentry 4420
Caulking 4420
Central Office Expense 4150
Central Office Salaries 4120
Cleaning Janitor's Uniforms 4210.2
Clothes Poles 4410
Coal, Heating 4340
Collection Agency Fees (Not Chargeable to Tenants) 4130
Collection Losses 4770
Commissions Received from Concessions 3590
Communications 4140
Communication Systems 4440.2
Community Coordinator Salaries 4760.1
Consultant--Social Agency, Salaries 4760.1
Court Costs (Not Chargeable to Tenants) 4130
Curtain Rods 4430.2
D
Desks 4490.1
Dictating Machine 4490.1
E
Electricity 4320
Excess Utility Charges 3110
Exterminating (Not Chargeable to Tenants) 4210.3
Extinguishers, Fire 4490.1
F
Fans 4490.1
Fencing 4410
Fertilizing, Trees, Grounds 4410
Filing Cabinets 4490.1
Fire Alarm System 4440.2
Fire Hose 4490.1
Fireman, Housing--Salaries 4350
Fire Uniforms 4490.1
Flag Poles 4410
Floors 4420
Floor Waxing Machine 4490.1
Fuel Oil, Heating 4340
Furnace 4440.3
G
Gain on Disposition of Investments
Administration Fund 3590
Development Fund (after Substantial Completion) 3590
Reserve Fund (see account number 2512)
Garbage Collection 4210.2
Gardener Salaries 4402
Gas, Cooking 4330
Gasoline for Vehicles 4490.2
Glass 4420
Glazing 4420
Grounds, Signs RM&R of 4410
Groundsman Salaries 4402
Group Insurance--Authority's Share 4740
Guards, Housing-Salaries 4210.1
Guard Rails, RM&R of 4410
H
Hardware 4420
Heating Fuels 4340
Heating Supplies 4440.3
Housing Community Coordinator Salaries 4760.1
Housing Fireman Salaries 4350
Housing Guard Salaries 4220.1
Housing Officers Salaries 4220.1
I
Informational Expense 4140
Insurance 4710
Insurance, Group--Authority's Share 4740
J
Janitorial Salaries 4210.1
Janitorial Supplies 4210.2
K
Keys 4420
Kitchen Cabinets 4420
L
Laborer Salaries 4402
Ladders 4490.1
Lamps 4440.2
Lathing 4420
Lawn Mower 4490.1
Lawns, RM&R of 4410
Legal Services, Fees for 4130
Locks, RM&R of 4420
Losses on Sale of Administration Fund Investments 6100
Losses--Uninsured 6100
M
Maintenance Laborer Salaries 4402
Maintenance Mechanic Salaries 4402
Meters, RM&R of
Electric 4440.2
Gas 4440.1
Water 4440.1
Mimeograph Machine 4490.1
O
Officers, Housing--Salaries 4220.1
Office Space 4140
Office Supplies 4140
Oil, Fuel for Heating 4340
Oil, Vehicles 4490.2
Operating Improvements 6210
P
Paint 4430.2
Painting Machine 4490.1
Painters Helper Salaries 4430.1
Painters Salaries 4430.1
Paper Hanging 4430.2
Parking Areas 4410
Penalties 3590
Pension System, Employers Share 4740
Piping 4440.1
Plasterers Helpers Salaries 4430.1
Plasterers Salaries 4430.1
Plaster Patching 4430.2
Plumbing Supplies 4440.1
Porter Salaries 4210.1
Postage 4140
Printing 4140
Project Office Expense 4140
Project Office Salaries 4110
Property Losses (Uninsured) 6100
Provision for Operating Improvements 4899
Provision for Painting and Decorating 4894
Provision for Replacements 4891
Provision for Vacancy and Collection Losses 4895
Pumps 4440.1
R
Radiators 4440.3
Rails, Guard, RM&R of 4410
Ranges, RM&R of 4480.1
Recreation Director Salaries 4760.1
Refrigerators, RM&R of 4480.2
Rent 3110
Rentals, Machinery and Equipment 4140
Report Forms 4140
Retirement System--Employers Share 4740
Roads 4410
Roofing, RM&R of 4420
S
Safe 4490.1
Safe Deposit Box Rent 4140
Salaries--Central Office 4120
Salaries--Project Office 4110
Screens 4420
Signs 4410
Shades, Window 4430.2
Sidewalks 4410
Snow Plows 4490.1
Snow Removal 4410
Social Security--Employers Share 4740
Spray Gun 4490.1
Stationery 4140
Store Rental Income 3390
Storm Doors 4420
Stoves, Cooking 4480.1
Superintendent Salaries 4401
Surcharges 3110
T
Taxes, Real Estate 4730
Taxes, Social Security 4740
Tile Work 4420
Towel Service 4140
Tractor 4490.1
Transformers 4440.2
Travel Expense 4140
Trucks 4490.1
Typewriters 4490.1
U
Uniforms, Fire 4490.1
Uniforms, Janitorial 4410.2
Uniforms, Watchmen 4220.2
Uninsured Losses 6100
V
Vacancy Loss 3311
Valves 4440.1
Ventilating Equipment 4440.3
W
Wall Washing 4430.2
Walls, Retaining 4410
Watchmen Salaries 4220.1
Water 4310
Waterproofing 4420
Window Shades 4430.2
Wiring, Interior 4440.2
N.Y. Comp. Codes R. & Regs. tit. 9, Appendices, app S-7