UKGovSpending

Account codes

Below is a full list of the 3,970 account codes and their descriptions.

Account_Code Account_Description
11111000 Gross BV BF – DE
11112000 Additions – DE
11113000 Donations – DE
11114000 Impairment Reversal – DE
11115000 Impairment Losses – DE
11116000 Disposals GBV – DE
11117000 Revaluation – DE
11118000 Reclassifications – DE
11118500 Transfers – DE
11121000 Accum.  amortisation. – DE
11122000 Current amortisation. – DE
11123000 Impairment Reversal amortisation – DE
11124000 Impairment amortisation – DE
11125000 Disposal amortisation. – DE
11126000 Revaluation amortisation. – DE
11128000 Reclassification amortisation. – DE
11128500 Transfers amortisation. – DE
11211000 Gross BV BF – Patents
11212000 Additions – Patents
11213000 Donations – Patents
11214000 Impairment Reversal – Patents
11215000 Impairment Losses – Patents
11216000 Disposal -Patents
11217000 Revaluation Patents
11218000 Reclassification Patents
11218500 Transfers – Patents
11221000 Accum. amortisation. -Patents
11222000 Current amortisation. -Patents
11224000 Impairment Reversal amortisation – Patents
11225000 Impairment amortisation – Patents
11226000 Disposal amortisation. -Patents
11227000 Revaluation amortisation. – Patents
11228000 Reclassification amortisation. -Patents
11228500 Transfers amortisation. – Patents
11311000 Book Value BF – SW LIC
11312000 Additions – SW LIC
11313000 Donations – SW LIC
11314000 Impairment Reversal – SW-LIC
11315000 Impairment Losses – SW LIC
11316000 Disposal -SW LIC
11317000 Revaluation SW LIC
11318000 Reclassification SW LIC
11318500 Transfers SW LIC
11319000 Write off SW LIC
11321000 Accum. amortisation. -SW LIC
11322000 Current amortisation. -SW LIC
11324000 Impairment Reversal amortisation – SW-LIC
11325000 Impairment amortisation – SW-LIC
11326000 Disposal amortisation. -SW LIC
11327000 Revaluation amortisation. – SW LIC
11328000 Reclassification amortisation. -SW LIC
11328500 Transfers amortisation. – SW – LIC
11329000 Write off amortisation. -SW LIC
11411000 Book Value BF – Goodwill
11412000 Additions – Goodwill
11414000 Impairment Reversal – Goodwill
11415000 Impairment Losses – Goodwill
11416000 Disposal -Goodwill
11417000 Revaluation – Goodwill
11418000 Reclassification – Goodwill
11421000 Accum. amortisation. -Goodwill
11422000 Current amortisation. -Goodwill
11424000 Impairment Reversal amortisation – Goodwill
11425000 Impairment amortisation – Goodwill
11426000 Disposal amortisation. -Goodwill
11427000 Revaluation amortisation. – Goodwill
11428000 Reclassification amortisation. -Goodwill
11511000 Book Value BF – LTAO
11512000 Impairment Losses – LTAO
11514000 Additions – LTAO
11514500 Donations – LTAO
11515000 Impairment Reversal – LTAO
11516000 Disposal -LTAO
11517000 Revaluation – LTAO
11518000 Reclassification – LTAO
11518500 Transfers – LTAO
11521000 Accum. amortisation. – LTAO
11522000 Current amortisation. – LTAO
11524000 Impairment Reversal amortisation – LTAO
11525000 Impairment amortisation – LTAO
11526000 Disposal amortisation. – LTAO
11527000 Revaluation amortisation. – LTAO
11528000 Reclassification amortisation. – LTAO
11528500 Transfers amortisation. – LTAO
11611000 Book Value  BF – SUME-INT
11612000 Impairment Losses – SUME-INT
11614000 Additions – SUME-INT
11615000 Impairment Reversal – SUME-INT
11616000 Disposal – SUME-INT
11617000 Revaluation – SUME-INT
11618000 Reclassification – SUME-INT
11618500 Transfers – SUME-INT
11621000 Accum. amortisation. BF – SUME-INT
11622000 Current amortisation. – SUME-INT
11624000 Impairment Reversal amortisation. – SUME-INT
11625000 Impairment amortisation. – SUME-INT
11626000 Disposal amortisation. – SUME-INT
11627000 Revaluation amortisation. – SUME-INT
11628000 Reclassification amortisation. – SUME-INT
11628500 Transfers amortisation. – SUME-INT
11711000 Emissions rights allowances – Opening balance
11714000 Emissions rights allowances – Additions
11716000 Emissions rights allowances – disposals
11717000 Emissions rights allowances – revaluation
11814000 Landfill Allowance Asset Additions
13211000 Gross BV BF – DW
13212200 Land and Buildings – DW
13212400 Land only – DW
13212600 Buildings only – DW
13213200 Land and Buildings – Donations DW
13213400 Land only – Donations DW
13213600 Buildings only – Donations DW
13214000 Impairment Reversal – DW
13215000 Impairment Losses – DW
13216200 Land and Buildings – Disposals DW
13216400 Land only – Disposals DW
13216600 Buildings only – Disposals DW
13217000 Revaluations – DW
13218000 Reclassification – DW
13219000 Transfers – DW
13221000 Accum. amortisation. BF- DW
13222000 Current amortisation. – DW
13224000 Impairment Reversal amortisation.- DW
13225000 Impairment amortisation.- DW
13226600 Buildings only – Disposals amortisation DW
13227000 Revaluations amortisation. – DW
13228000 Reclassification amortisation. – DW
13229000 Transfers amortisation. – DW
13231000 Gross BV BF – Dwellings Land
13232100 Land only – Dwellings Land
13232700 Capitalised provisions – Land
13233000 Impairment Reversal – Dwellings Land
13234000 Impairment Losses – Dwellings Land
13235100 Donations – dwellings land only
13236100 Land only – Disposal Dwellings
13237000 Revaluations – Dwellings Land
13238000 Transfer – Dwellings Land
13239000 Reclassification – Dwellings Land
13311000 Gross BV BF – OLB
13312000 Additions – OLB
13312200 Land and Buildings – OLB
13312400 Land only – OLB
13312600 Buildings only – OLB
13312700 Capitalised provisions – OLB
13313600 Buildings only – Donations OLB
13314000 Impairment Reversal – OLB
13315000 Impairment Losses – OLB
13316000 Disposals GBV – OLB
13316200 Land and Buildings – Disposals OLB
13316400 Land only – Disposals OLB
13316600 Buildings only – Disposals OLB
13317000 Revaluations – OLB
13318000 Reclassification – OLB
13319000 Transfers – OLB
13321000 Accum. amortisation. BF- OLB
13322000 Current amortisation. – OLB
13324000 Impairment Reversal amortisation. – OLB
13325000 Impairment amortisation. – OLB
13326600 Buildings only – Disposal amortisation OLB
13327000 Revaluations amortisation. – OLB
13328000 Reclassification amortisation. – OLB
13329000 Transfers amortisation. – OLB
13332100 Land only – Other Land
13335100 Land only – Disposal Other Land
13339000 Provision – Capitalised (only to be used with HMT approval)
13342000 Additions – Other Buildings
13342100 Buildings only – Other Buildings
13347000 Buildings only – Disposal Other Buildings
13411000 Gross BV BF – IA
13412000 Additions – IA
13413000 Donations – IA
13414000 Impairment Reversal – IA
13415000 Impairment losses – IA
13416000 Disposals GBV – IA
13417000 Revaluations – IA
13418000 Reclassification – IA
13419000 Transfers – IA
13421000 Accum. amortisation. BF- IA
13422000 Current amortisation. – IA
13424000 Impairment Reversal amortisation. – IA
13425000 Impairment amortisation. – IA
13426000 Disposal amortisation. – IA
13427000 Revaluations amortisation. – IA
13428000 Reclassification amortisation. – IA
13429000 Transfers amortisation. – IA
13511000 Net Book Value BF – PoA & AuC
13512000 Additions – PoA & AuC
13512200 New dwellings and improvements to existing dwellings (PoA & AuC)
13512400 Other new construction & improv to existing constructions / land (PoA & AuC)
13512500 Land & improvement to existing land (PoA & AuC)
13512600 Construction of plant machinery and equipment (PoA & AuC)
13513000 Donations – PoA & AuC
13515000 Impairment losses – PoA & AuC
13516000 Disposals – PoA & AuC
13517000 Revaluation – PoA & AuC
13518000 Reclassification – PoA & AuC
13518500 Transfers – PoA & AuC
13519000 Write offs – PoA & AuC
13611000 Gross BV BF – SUME
13612000 Additions – SUME
13612500 Capitalised provisions – SUME
13614000 Impairment Reversal – SUME
13615000 Impairment Losses – SUME
13616000 Disposals GBV – SUME
13617000 Revaluations – SUME
13618000 Reclassification – SUME
13619000 Transfers – SUME
13621000 Accum. amortisation. BF- SUME
13622000 Current amortisation. – SUME
13624000 Impairment Reversal amortisation. – SUME
13625000 Impairment amortisation. – SUME
13626000 Disposal amortisation. – SUME
13627000 Revaluations amortisation. – SUME
13628000 Reclassification amortisation. – SUME
13629000 Transfers amortisation. – SUME
13711000 Gross BV BF – (IT-HWE)
13712000 Additions – (IT-HWE)
13713000 Donations – (IT-HWE)
13714000 Impairment Reversal – (IT-HWE)
13715000 Impairment losses – (IT-HWE)
13716000 Disposals GBV – (IT-HWE)
13717000 Revaluations – (IT-HWE)
13718000 Reclassification – (IT-HWE)
13719000 Transfers – (IT-HWE)
13721000 Accum. amortisation. BF- IT
13722000 Current amortisation. – IT
13724000 Impairment Reversal amortisation. – IT
13725000 Impairment amortisation. – IT
13726000 Disposal amortisation. – IT
13727000 Revaluations amortisation. – IT
13728000 Reclassification amortisation. – IT
13729000 Transfers amortisation. – IT
13811000 Gross BV BF – P&M
13812000 Additions – P&M
13813000 Donations – P&M
13814000 Impairment Reversal – P&M
13815000 Impairment losses – P&M
13816000 Disposals GBV – P&M
13817000 Revaluations – P&M
13818000 Reclassification – P&M
13819000 Transfers – P&M
13821000 Accum. amortisation. BF- P&M
13822000 Current amortisation. – P&M
13824000 Impairment Reversal amortisation. – P&M
13825000 Impairment amortisation. – P&M
13826000 Disposal amortisation. – P&M
13827000 Revaluations amortisation. – P&M
13827500 Transfers amortisation. – P&M
13828000 Reclassification amortisation. – P&M
13911000 Gross BV BF – F&F
13912000 Additions – F&F
13913000 Donations – F&F
13914000 Impairment Reversal – F&F
13915000 Impairment losses – F&F
13916000 Disposals GBV – F&F
13917000 Revaluations – F&F
13918000 Reclassification – F&F
13919000 Transfers – F&F
13921000 Accum. amortisation. BF- F&F
13922000 Current amortisation. – F&F
13924000 Impairment Reversal amortisation. – F&F
13925000 Impairment amortisation. – F&F
13926000 Disposal amortisation. – F&F
13927000 Revaluations amortisation. – F&F
13928000 Reclassification amortisation. – F&F
13929000 Transfers amortisation. – F&F
14011000 Gross BV BF – TE
14012000 Additions – TE
14013000 Donations – TE
14014000 Impairment Reversal – TE
14015000 Impairment losses – TE
14016000 Disposals GBV – TE
14017000 Revaluations – TE
14018000 Reclassification – TE
14019000 Transfers – TE
14021000 Accum. amortisation. BF- TE
14022000 Current amortisation. – TE
14024000 Impairment Reversal amortisation. – TE
14025000 Impairment amortisation. – TE
14026000 Disposal amortisation. – TE
14027000 Revaluations amortisation. – TE
14028000 Reclassification amortisation. – TE
14029000 Transfers amortisation. – TE
14111000 Gross BV BF – AWA
14112000 Additions – AWA
14113000 Donations – AWA
14114000 Impairment Reversal – AWA
14115000 Impairment losses – AWA
14116000 Disposals GBV – AWA
14117000 Revaluations – AWA
14118000 Reclassification – AWA
14119000 Transfers – AWA
14121000 Accum. amortisation. BF- AWA
14122000 Current amortisation. – AWA
14124000 Impairment Reversal amortisation. – AWA
14125000 Impairment amortisation. – AWA
14126000 Disposal amortisation. – AWA
14127000 Revaluations amortisation. – AWA
14128000 Reclassification amortisation. – AWA
14129000 Transfers amortisation. – AWA
14211000 Gross BV BF – CA
14212000 Additions – CA
14213000 Donations – CA
14214000 Impairment Reversal – CA
14215000 Impairment losses – CA
14216000 Disposals GBV – CA
14217000 Revaluations – CA
14218000 Reclassification – CA
14219000 Transfers – CA
14221000 Accum. amortisation. BF- CA
14222000 Current amortisation. – CA
14224000 Impairment Reversal amortisation. – CA
14225000 Impairment amortisation. – CA
14226000 Disposal amortisation. – CA
14227000 Revaluations amortisation. – CA
14228000 Reclassification amortisation. – CA
14229000 Transfers amortisation. – CA
14311000 Gross BV BF – IT_IDS
14312000 Additions – IT_IDS
14313000 Donations – IT_IDS
14314000 Impairment Reversal – IT_IDS
14315000 Impairment Losses – IT_IDS
14316000 Disposals GBV – IT_IDS
14317000 Revaluation – IT_IDS
14318000 Reclassification – IT_IDS
14319000 Transfers – IT_IDS
14321000 Accum. amortisation. BF- IT_IDS
14322000 Current amortisation. – IT_IDS
14323000 Impairment Reversal amortisation. – IT_IDS
14324000 Impairment amortisation. – IT_IDS
14325000 Disposal amortisation. – IT_IDS
14326000 Revaluation amortisation. – IT_IDS
14327000 Reclassification amortisation. – IT_IDS
14328000 Transfers amortisation. – IT_IDS
15211210 Land & buildings – L-DW (PFI)
15211530 Buildings only – Disposal L-DW (PFI)
15212200 Current amortisation. – L-DW (PFI)
15214210 Buildings only – L-DW Buildings – (PFI)
15221210 Land & buildings – L-OLB (PFI)
15221220 Land only – L-OLB (PFI)
15221230 Buildings only – L-OLB (PFI)
15221600 Revaluations – L-OLB (PFI)
15222200 Current amortisation. – L-OLB (PFI)
15222600 Revaluations amortisation. – L-OLB (PFI)
15224210 Buildings only – Leased Other Buildings – (PFI)
15224510 Buildings only – Disposal Leased Other Buildings – (PFI)
15224700 Transfer – Leased Other Buildings – (PFI)
15225200 Current amortisation. Leased Other Buildings – (PFI)
15225500 Disposal amortisation. – Leased Other Buildings (PFI)
15225510 Buildings only – Disposal amortisation Leased Other Buildings (PFI)
15231200 Additions – L-IA (PFI)
15241200 Additions – L-SUME (PFI)
15241500 Disposals GBV – L-SUME (PFI)
15251200 Additions – L-IT (PFI)
15251500 Disposals GBV – L-IT (PFI)
15251600 Revaluations – L-IT (PFI)
15252200 Current amortisation. – L-IT (PFI)
15252500 Disposal amortisation. – L-IT (PFI)
15261200 Additions – L-P&M
15261500 Disposals GBV – L-P&M
15262500 Disposal amortisation. – L-P&M
15281200 Additions – L -TE (PFI)
15292100 New dwellings and improvements to existing dwellings  (PFI)
15292200 Other new and existing construction & improvements to land  (PFI)
15292300 Construction of plant machinery and equipment (PFI)
15411210 Land & buildings – L-DW  (Non-PFI)
15411220 Land only – L-DW  (Non-PFI)
15411230 Buildings only – L-DW  (Non-PFI)
15411510 Land & buildings – Disposal L-DW  (Non-PFI)
15411530 Buildings only – Disposal L-DW  (Non-PFI)
15411600 Revaluations – L-DW  (Non-PFI)
15412510 Land & buildings – Disposal amortisation L-DW  (Non-PFI)
15412520 Land only – Disposal amortisation L-DW  (Non-PFI)
15412530 Buildings only – Disposal amortisation L-DW  (Non-PFI)
15421100 Gross BV BF – L-OLB  (Non-PFI)
15421210 Land & buildings – L-OLB  (Non-PFI)
15421230 Buildings only – L-OLB  (Non-PFI)
15421510 Land & buildings – Disposal L-OLB  (Non-PFI)
15421530 Buildings only – Disposal L-OLB
15421600 Revaluations – L-OLB  (Non-PFI)
15421800 Reclassification – L-OLB  (Non-PFI)
15422100 Accum. amortisation. BF- L-OLB  (Non-PFI)
15422200 Current amortisation. – L-OLB  (Non-PFI)
15422510 Land & buildings – Disposal amortisation L-OLB  (Non-PFI)
15422530 Buildings only – Disposal amortisation L-OLB
15422600 Revaluation amortisation – L-OLB  (Non-PFI)
15451200 Additions – L-IT  (Non-PFI)
15451500 Disposals GBV – L-IT  (Non-PFI)
15452200 Current amortisation. – L-IT  (Non-PFI)
15452500 Disposal amortisation. – L-IT  (Non-PFI)
15461100 Gross BV BF – L-P&M  (Non-PFI)
15461200 Additions – L-P&M  (Non-PFI)
15461500 Disposals GBV – L-P&M  (Non-PFI)
15462500 Disposal amortisation. – L-P&M  (Non-PFI)
15471200 Additions – L -F&F  (Non-PFI)
15471500 Disposals GBV – L -F&F  (Non-PFI)
15472500 Disposal amortisation. – L -F&F  (Non-PFI)
15481200 Additions – L -TE  (Non-PFI)
15481500 Disposals GBV – L -TE  (Non-PFI)
15482500 Disposal amortisation. – L -TE  (Non-PFI)
15492100 New dwellings and improvements to existing dwellings  (Non-PFI)
15492200 Other new and existing construction & improvements to land   (Non-PFI)
15512000 Opening Bal – Community Assets
15513000 Additions – Community Assets
15513500 Donations – Community Assets
15514000 Disposals – Community Assets
15515000 Impairments – Community Assets
15516000 Reclassification – Community Assets
15518000 Other Movements – Community Assets
15521000 Accum. amortisation. BF – Community Assets
15522000 Current amortisation. – Community Assets
15523000 Disposal amortisation. – Community Assets
15524000 Reclassification amortisation. – Community Assets
15526000 Other Movements amortisation. – Community Assets
15532000 Opening Bal – Surplus Assets
15533000 Additions – Surplus Assets
15533500 Donations -Surplus Assets
15534000 Disposals – Surplus Assets
15535000 Impairments – Surplus Assets
15536000 Reclassification – Surplus Assets
15537000 Revaluations – Surplus Assets
15538000 Other Movements – Surplus Assets
15541000 Accum. amortisation. BF – Surplus Assets
15542000 Current amortisation. – Surplus Assets
15543000 Disposal amortisation. – Surplus Assets
15544000 Reclassification amortisation. – Surplus Assets
15545000 Revaluation amortisation. – Surplus Assets
15546000 Other Movements amortisation. – Surplus Assets
17011000 Open Bal – JV&A
17011100 Open Bal – Associates
17011200 Profit/(Loss) from Associates
17011300 Dividends from Associates
17011400 Additions – Associates
17011500 Disposals – Associates
17011600 Revaluations – Associates
17012000 Additions – JV&A
17013000 Additions – JV&A [HMT use only – purchase of shares treated as capital grants]
17016000 Disposals – JV&A
17017000 Revaluations – JV&A
17018000 Profit/(Loss) from JV&A
17019000 Dividends from JV&A
17022000 Additions – PC
17026000 Disposals – PC
17031000 Open Bal – Other Equity
17032000 Additions – Other Equity
17034000 Impairment Reversal – Other Equity
17035000 Impairment Losses – Other Equity
17036000 Disposals – Other Equity
17037000 Revaluations – Other Equity
17041000 Open Bal – PDC
17042000 Additions – PDC
17046000 Repayments – PDC
17047000 Revaluations – PDC
17049100 Open Bal – Launch Fund Investments
17049200 Additions – Launch Fund Investments
17049300 Repayments – Launch Fund Investments
17049600 Amortisation – Launch Investments
17071000 Open Bal – Investment Properties
17072000 Additions – Investment Properties
17072100 Additions (purchases) – Investment Properties
17072200 Additions (construction) – Investment Properties
17072300 Additions (subsequent expenditure) – Investment Properties
17073000 Sales & Disposals – Investment Properties
17074000 Net gains/losses from fair value adjustments – Investment Properties
17076000 Impairment losses – Investment Properties
17077000 Impairment Reversal – Investment Properties
17078000 Reclassifications – Investment Properties
17078100 Transfers to/from Inventories – Investment Properties
17078200 Transfers to/from PPE – Investment Properties
17079000 Other movements – Investment Properties
17081000 Open Bal – Other Deposits
17093120 Opening balance – Private sector companies (PSC)
17093130 Additions – Private sector companies (PSC)
17093140 Repaid – Private sector companies (PSC)
17093145 Impairments – Loans to bodies outside WGA boundary
17093150 Revaluations – Private sector companies (PSC)
17093230 Additions – (Persons & NPISH)
17093240 Repaid – (Persons & NPISH)
17093330 Additions – Overseas
17093340 Repaid – Overseas
17093350 Revaluations – Overseas
17093430 Additions – Public Corporations (PC) and Trading Funds (TF)
17093440 Repaid – Public Corporations (PC) and Trading Funds (TF)
17093450 Revaluations – Public Corporations (PC) and Trading Funds (TF)
17093520 Opening balance – Central Government
17093530 Additions – Central Government
17093540 Repaid – Central Government
17093630 Additions – Local authorities
17093640 Repaid – Local authorities
17093650 Revaluations – Local authorities
17094101 Other Current Fin Assets – Shares and Equity
17094102 Other Current Fin Assets – Deposits
17094103 Other Current Fin Assets – Loans
17094105 Other Current Fin Assets – Derivatives
17094106 Other Current Fin Assets – Other
17094107 IMF Special Drawing Rights – current
17094108 Monetary Gold – current
17096200 Additions – National Loans Funds
17096300 Repaid – National Loans Funds
17099100 Opening balance – Student Loans
17099210 Capital lent – SL
17099220 Interest capitalised – SL
17099310 Capital repaid – SL
17099320 Capitalised Interest repaid – SL
17099500 Write offs – Student Loans
17121000 Open Bal – Embedded Derivatives – FV designated
17122000 Additions – Embedded Derivatives – FV designated
17136000 Revaluations – overage agreements – FV designated
17151000 Open Bal –   Other non-current financial assets – Bodies outside WGA boundary
18111100 Opening bal – Goods for resale & Finished Goods
18111200 Additions – Goods for resale & Finished Goods
18111300 Disposals – Goods for resale & Finished Goods
18111400 Impairment/Write off – Goods for resale & Finished Goods
18111500 Reclassification & revaluation – Goods for resale & Finished Goods
18111600 Reclassification – Goods for resale & Finished Goods
18112100 Opening bal – Land for Resale or finished
18112200 Additions – Land for Resale or finished
18112300 Disposals – Land for Resale or finished
18112400 Impairment/Write off – Land for Resale or finished
18112500 Reclassification & revaluation – Land for Resale or finished
18112600 Reclassification – Land for Resale or finished
18113100 Opening bal – Buildings for Resale or Finished
18113200 Additions – Buildings for Resale or Finished
18113300 Disposals – Buildings for Resale or Finished
18113400 Impairment/Write off – Buildings for Resale or Finished
18113500 Reclassification & revaluation – Buildings for Resale or Finished
18113600 Reclassification – Buildings for Resale or Finished
18121000 Opening bal – Raw Materials & Consumables
18122000 Additions – Raw Materials & Consumables
18122100 Additions – Raw Materials & Consumables (in budgets) (DH only)
18123000 Disposals – Raw Materials & Consumables
18123100 Disposals – Raw Materials & Consumables (in budgets) (DH only)
18124000 Impairment/Write off – Raw Materials & Consumables
18125000 Reclassification & revaluation – Raw Materials & Consumables
18126000 Reclassification – Raw Materials & Consumables
18131100 Opening bal – Land (WISC)
18131200 Additions – Land (WISC)
18131300 Disposals – Land (WISC)
18131400 Impairment/Write off – Land (WIP)
18131500 Reclassification & revaluation – Land (WISC)
18131600 Reclassification – Land (WIP)
18132100 Opening bal – Buildings (WISC)
18132200 Additions – Buildings (WISC)
18132300 Disposals – Buildings (WISC)
18132400 Impairment/Write off – Buildings (WIP)
18132500 Reclassification & revaluation – Buildings (WISC)
18132600 Reclassification – Buildings (WIP)
18133100 Opening bal – Other (WISC)
18133200 Additions – Other (WISC)
18133300 Disposals – Other (WISC)
18133400 Impairment/Write off  – Other (WIP)
18133500 Reclassification & revaluation – Other (WISC)
18133600 Reclassification – Other (WIP)
18210000 Trade receivables (LT)
18220000 Deposits & advances (LT)
18230000 Other receivables (LT)
18235000 Occupational pension receivables (LT)
18240000 Prepayments and accrued income (LT)- PFI & other Barter (Not in Budgets)
18242300 Large Prepayments (LT) – PFI & other Barter (in Budgets) – Reductions
18250000 Prepayments and accrued income (LT)- Other (Not in Budgets)
18252200 Large Prepayments and accrued income (LT)- Other (in Budgets) – Additions
18252300 Large Prepayments and accrued income (LT)- Other (in Budgets) – Reductions
18260000 Government Grants Receivable (LT)
18270000 Interest Receivable (LT)
18280000 Taxation & duties due (LT)
18291000 Allowance for irrecoverable debts (LT) – Opening balance
18292000 Allowance for irrecoverable debts (LT) – Increase in provision during the year
18293000 Allow. for irrec. debts (LT) – Prov. utilised-trade and other rece. written off
18294000 Allow. for irrec. debts (LT)-Prov. written back during the year-no longer requ.
18295000 Allowance for irrecoverable debts (LT) – Bad debts recovered during the year
18310000 Trade receivables (ST)
18315000 Other receivables (ST)
18315100 Council Tax debtor b/w preceptor & billing authority
18320000 Taxation & duties due (ST)
18330000 Deposits & advances (ST)
18345000 Occupational pension receivables (ST)
18354000 Prepayments and accrued income (ST) – PFI & other Barter (Not in Budgets)
18354230 Large Prepayments (ST) – PFI & Other Barter (in Budgets) – Reductions
18356000 Prepayments and accrued income (ST) – Other (Not in Budgets)
18358000 Prepayments and accrued income (ST) – Taxation
18380000 VAT Dr (ST)
18385000 Supply receivable receivable from the Consolidated Fund (ST)
18390000 Government Grants Receivable (ST)
18395000 Interest Receivable (ST)
18396000 Accrued income relating to EU Funding (ST)
18398000 Allowance for bad and doubtful debts (ST)
18398100 Allowance for irrecoverable debts (ST) – Opening balance
18398200 Allowance for irrecoverable debts (ST) – Increase in provision during the year
18398300 Allow. for irrec. debts (ST) – Prov. Utilised (trade and other rec. written off)
18398400 Allow. for irrec. debts (ST) – Prov. written back during year-no longer required
18398500 Allowance for irrecoverable debts (ST) – Bad debts recovered during the year
18399000 Student loans due (ST)
18410000 Listed investments
18420000 Liquid deposits
18430000 Funds held with National Lottery Distribution Fund
18510000 Commercial bank accounts
18520000 Other Bank Accounts & Cash
18524000 Loans to private sector companies (repayable within 12 mths)
18530000 Cash balances held with the OPG
18701000 NBV of non current assets held for sale at beginning of year – Other
18702000 Assets classified as held for sale in the year – Other
18703000 Assets sold in the year – Other
18704000 Impairment of Assets Held for Sale – Other
18705000 Reversal of impairment of Assets Held for Sale – Other
18706000 Assets no longer class. as held for sale, not due to disposal by sale – Other
18707000 Revaluation of assets held for sale – Other
18730000 NBV of non current assets held for sale at beginning of year – PPE
18740000 Assets classified as held for sale in the year – PPE
18750000 Assets sold in the year – PPE
18760000 Impairment of Assets Held for Sale – PPE
18770000 Reversal of impairment of Assets Held for Sale – PPE
18780000 Assets no longer class. as held for sale, not due to disposal by sale – PPE
18790000 Revaluation of assets held for sale – PPE
19999999 Suspense Asset
21001100 Current financial liabilities at amortised cost
21001110 Current Financial guarantee contracts
21001120 Current Derivatives
21001130 Current Other financial liabilities
21010000 Other payables (ST)
21011000 Council Tax creditor b/w preceptor & billing authority (ST)
21030000 Accrued expenses (ST)
21040000 Trade payables (ST)
21051000 Refunds of taxation payable (ST)
21052000 VAT Cr (ST)
21053000 Other taxation and social security payable – HMRC (ST)
21055000 Other taxation & social security payable – National Insurance Fund (ST)
21060000 Bank overdraft (ST)
21061000 Bank overdraft (current) – Local Government
21080000 Other borrowings (ST)
21080101 Government grants unapplied – balance b/f
21080102 Government grants unapplied – PFI
21080104 Government grants unapplied – Supporting people
21080106 Government grants unapplied – Schools Standard Grant
21080107 Government grants unapplied – Dedicated Schools Grant
21080108 Government grants unapplied – Other
21080109 Government grants unapplied – Released to the I & E
21080110 Government grants unapplied – Repaid (conditions not met)
21091100 Operating income not classified as A in A (ST)
21091110 Opening balance – operating income not classified as A-in-A or exceeding A-in-A
21091120 Operating income not classed as A-in-A collected in year or exceeds AinA
21091130 Payment to the Consolidated Fund (CFER) – current year operating income in resou
21091140 Payment to the Consolidated Fund (CFER) – prior year operating income in resourc
21091200 Non operating income not classified as A in A (ST)
21091210 Opening balance – non-operating income not classed as A-in-A or exceeds A-in-A
21091220 Non-op income not classed as AinA collected during the year or exceeds AinA
21091230 Payment to the Consolidated Fund (CFER) – current year non-operating income in c
21091240 Payment to the Consolidated Fund (CFER)-prior year non-operating income in capit
21091300 Other amounts collectable on behalf of the Consolidated Fund (ST)
21091310 Opening balance – other amounts collected on behalf of CF
21091320 Other amounts collected on behalf of CF during the year
21091330 Payments to CR – current year amounts collected on behalf of CF
21091340 Payments to CR – prior year amounts collected on behalf of CF
21091400 Excess cash receipts to be surrendered to the Consolidated Fund (ST)
21091401 Excess receipts to be surrendered to the CF
21091410 Opening balance
21091420 Excess receipts for the year
21091430 Payments to the Consolidated Fund – current years excess cash receipts
21091440 Payments to the Consolidated Fund – prior years excess cash receipts
21092100 Supply payable payable to Consolidation Fund (ST)
21092200 Operating income – excess A in A (ST)
21092300 Non – operating income – excess A in A (ST)
21092400 Other balances surrenderable to the Consolidated Fund (ST)
21100000 Contingencies fund advances (ST)
21110000 Finance Leases (ST)-excluding PFI
21120000 Finance Leases (ST)-PFI
21130000 Government Grants payable (ST)
21140000 Interest Payable (ST)
21141000 Interest payable (within WGA) – LG use
21142000 Interest payable (outside WGA boundary) – LG use
21143000 Liabilities within Disposal Group
21150000 Interest Payable on National Debt (ST)
21160000 Occupational Pension loans payable (ST)
21170000 National Debt payable (ST)
21190000 NLF loan payable (ST)
21710000 Deferred income (ST) transferred from due in more than one year
21711000 Deferred income additions (ST)
21712000 Deferred income releasd
21713000 Opening Bal – Deferred income due in less than 1 year
24001100 Non-current financial liabilities at amortised cost
24005000 Trade payables (LT)
24010000 Other payables (LT)
24020000 Refunds of taxation payable (LT)
24025000 Accrued expenses (LT)
24030000 Bank & other borrowings (LT)
24040000 Finance Leases (LT)-excluding PFI
24050000 Finance Leases (LT)- PFI
24060000 Government Grants payable (LT)
24070000 Interest Payable (LT)
24080000 Interest payable on National Debt (LT)
24085000 NLF loan payable (LT)
24086111 Non Current Financial guarantees
24086121 Non Current Derivatives
24086131 Non Current Other financial liabilities
24090000 Occupational Pension loans payable (LT)
24095000 National Debt payable (LT)
25110000 Open balance BF – Early Dep Prov (inc pay and procurement)
25120000 Increase – Early Dep Prov (inc pay and procurement)
25130000 Utilisation – Early Dep Prov (inc pay and procurement)
25132000 Utilisation – Early Dep Prov (MOD only ex AFPS)
25140000 Reversal – Early Dep Prov (inc pay and procurement)
25150000 Unwinding of Discount – Early Dep Prov (inc pay and procurement)
25150100 Transfers in year – Early Dep Prov
25151000 Untaken Staff Leave
25210000 Open balance BF – Environmental – Prov
25220000 Increase – Environmental – Prov
25230000 Utilisation – Environmental – Prov
25232000 Utilisation – Environmental – Prov (MOD only ex AFPS)
25240000 Reversal – Environmental – Prov
25250000 Unwinding of Discount – Environmental – Prov
25251000 Transfers in year – Environmental –  Prov
25310000 Open balance BF – ND Prov
25320000 Increase – ND Prov
25330000 Utilisation – ND Prov
25331000 DO NOT USE Utilisation – ND Prov – Stage 1 Budget Treatment
25332000 Utilisation – ND Prov (MOD only ex AFPS)
25340000 Reversal – ND Prov
25350000 Unwinding of Discount – ND Prov
25360000 Capitalised – ND Prov
25361000 Transfers in year – ND Prov
25410000 Open balance BF – CN Prov
25420000 Increase – CN Prov
25430000 Utilisation – CN Prov
25450000 Reversal – CN Prov
25460000 Unwinding of Discount – CN Prov
25461000 Transfers in year – CN Prov
25510000 Open balance BF – DT Prov
25520000 Increase – DT Prov
25530000 Utilisation – DT Prov
25540000 Reversal – DT Prov
25541000 Transfers in year – DT Prov
25610000 Open balance BF – Other Prov.
25620000 Increase – Other Prov.
25630000 Utilisation – Other Prov.
25631000 DO NOT USE Utilisation – Other Prov – Stage 1 Budget Treatment
25632000 Utilisation – Other Prov. (MOD only ex AFPS)
25640000 Reversal – Other Prov.
25650000 Unwinding of Discount – Other Prov.
25651000 Transfers in year – Other Prov.
25660000 Utilisation of Capitalised Provisions
25701000 Open balance BF – CH Prov
25702000 Increase – CH Prov
25703000 Utilisation – CH Prov
25705000 Reversal – CH Prov
25706000 Unwinding of Discount – CH Prov
25706100 Transfers in year – CH Prov
25713000 Utilisation – iro capital grants.
25751000 Open balance BF – UBL Prov
25752000 Increase – UBL Prov
25753000 Utilisation – UBL Prov
25755000 Reversal – UBL Prov
25756000 Unwinding of Discount – UBL Prov
25756100 Transfers in year – UBL Prov
25802000 Open balance BF – BDL Prov
25803000 Increase – BDL Prov
25804000 Utilisation – BDL Prov
25806000 Reversal – BDL Prov
25807000 Unwinding of Discount – BDL Prov
25807100 Transfers in year – BDL Prov
25852000 Open balance BF – LC Prov
25853000 Increase – LC Prov
25854000 Utilisation – LC Prov
25854200 Utilisation – LC Prov (MOD only ex AFPS)
25856000 Reversal – LC Prov
25857000 Unwinding of Discount – LC Prov
25857100 Transfers in year – LC Prov
25923000 Utilisation – SLW Prov
25933000 Utilisation – SLIS Prov
25935000 Unwinding of Discount – SLIS Prov
25943000 Utilisation – SLDSS Prov
25951000 Emissions liability – opening balance provision
25952000 Emissions liability – increase in provision
25955000 Emissions liability – settlement of liability
25955100 Emissions liability – Transfers in year
26110000 Open balance BF – Liability of Funded schemes
26110100 Open balance BF – Assets of Funded schemes
26111000 Difference between expected and actual return on assets – Funded Schemes
26112000 Experience gains & losses on scheme liabilities – Funded Schemes
26113000 Changes in Actuarial assumptions – Assets – Funded Schemes
26113100 Changes in Actuarial assumptions – Liab – Funded Schemes
26114000 Impact of limitation on balance sheet asset – Funded Schemes
26114100 Impact of limitation on balance sheet liab – Funded Schemes
26120000 Current Service Costs – Funded Schemes
26130000 Enhancements – Past Service Costs
26140000 Past Service Costs – Funded Schemes
26151000 Transfers out – group transfers to other schemes – Fund
26152000 Transfers out – individual to other schemes & refunds members leaving – Funded
26160000 Interest Costs – Funded Schemes
26170000 Actuarial Gains and Losses – Funded Schemes
26175000 Change in Discount Rate – Funded Pension Schemes
26180000 Expected Return on Assets – Funded Schemes
26181000 Adjustments for Contribution Income – Asset – Funded Schemes
26185000 Adjustments for Contribution Income – Liab – Funded Schemes
26185100 Contributions by scheme participants – Liab – Funded Schemes
26185110 Contributions by scheme participants – Asset – Funded Schemes
26185200 Contributions by employer – Funded Schemes
26185300 Entity combinations (local authorities) – Liab – Funded Schemes
26185310 Entity combinations (local authorities) – Asset – Funded Schemes
26190000 Payment of Pensions – Liab – Funded Schemes – UK
26192000 Payment of Pensions – Asset – Funded Schemes – UK
26196000 Settlements – Assets – Funded Schemes
26199000 Gains/Losses on Settlements and Curtailments – Funded Schemes
26210000 Open balance BF – Liability of Unfunded schemes
26212000 Experience gains & losses on scheme liabilities – Unfunded Schemes
26213000 Changes in Actuarial assumptions – Unfunded Schemes
26214000 Impact of limitation on balance sheet asset – Unfunded Schemes
26220000 Current Service Costs – Unfunded Schemes
26230000 Transfers In – Unfunded Schemes
26240000 Past Service Costs – Unfunded Schemes
26251000 Transfers out – group tranfers to other schemes – Unfunded
26252000 Transfers out – individual to other schemes & refunds members leaving – unfund
26260000 Interest on Pension Scheme Liabilities – Unfunded Schemes
26265000 Adjustments for Contribution Income – Unfunded Schemes
26265100 Contributions by scheme participants – Unfunded Schemes
26265300 Entity combinations (local authorities) – Unfunded Schemes
26270000 Actuarial Gains and Losses – Unfunded Schemes
26275000 Change in Discount Rate – Unfunded Schemes
26280000 Payment of Pensions – Unfunded Schemes – UK
26285000 Payment of Pensions – Unfunded Schemes – LES
26290000 Enhancements – Past Service Costs – Unfunded Schemes
26299000 Gains/Losses on Settlements and Curtailments – Unfunded Schemes
27100000 Deferred Income all – BF (due in more than 1 year)
27110000 Deferred Income all – increase
27120000 Deferred Income all – released (due in more than 1 year)
27130000 Deferred Income Other (non current) – released direct to I&E or repaid
29999999 Suspense Liability
31010000 Open Balance BF – Accum. Income and Expenditure/General Fund
31020000 Retained (Surplus)/Def for year
31040000 Notional Charge Reversal
31050000 Notional Charge
31061000 Transfer from the Revaluation Reserve
31062000 Transfer from the Donated Asset Reserve
31070000 Net Parliamentary Funding
31075000 Deemed supply
31076000 Payments to the Consolidated Fund
31077000 Grant in Aid income received by NDPBs
31080000 National Insurance Fund Financing
31085000 Payment and Liability to NLF
31090000 Standing Services
31101100 Resource budget income surrendered to Consolidated Fund (CFER)
31101200 Capital budget income surrendered to Consolidated Fund (CFER)
31101400 Excess cash receipts to be surrendered to the Consolidated Fund – CFERs
31102100 Operating income – excess A in A
31102200 Non – operating income A in A
31102300 Tax revenues paid to the Consolidated Fund
31102400 Other balances surrenderable to the Consolidated Fund
31102500 Supply receivable from the Consolidated Fund
31102600 Supply payable to the Consolidated Fund
31110000 I&E Reserve
31200000 Other General Fund Movements
31221000 Other General Fund Movements – Transfer of Assets
31222000 Other General Fund Movements – Transfer of Liabilities
31223000 Other General Fund Movements – Other non-A/L transfer
31330000 Payment of Pension Liability – I&E Reserve
31340000 Recognition of Actuarial gains/losses – I&E Reserve
31350000 I&E Reserve Pension Scheme Other Movements
32010000 Revaluation in year
32011000 Impairments
32012000 Backlog amortisation
32020000 Transfer to the General Fund for realised amortisation – Revaluation Reserve
32030000 Transfer to the General Fund for disposals and impairments-Revaluation Reserve
32040000 Open Balance BF – Revaluation Reserve
33010000 Open Balance BF – Donated Asset Reserve
33021000 Donations Received – Of Cash
33022000 Donations Received Assets – Additions
33025000 Revaluation in year – Donated Asset Reserve
33030000 Transfer to Operating cost stmt for depr / impairment – Donated Asset Reserve
33032000 Transfer to OCS for depr/impairment – Donated Asset Reserve (NHS use only)
33040000 Transfer to the General Fund for disposals – Donated Asset Reserve
34010000 Open Balance BF – Restricted Reserve
34030000 Transfer to General Fund for realised amortisation – Restricted Reserve
34040000 Other transfers to the General Fund – Restricted Reserve
35010000 Open Balance BF – Government Grant Reserve
35020000 Additions – Government Grant Reserve
35025000 Asset disposals – Government Grant Reserve
35030000 Revaluation in year – Government Grant Reserve
35040000 Transfer to General Fund – Government Grant Reserve
35050000 Release to income – Government Grant Reserve
35052000 Repaid (conditions not met) – Government Grant Reserve
35061000 Government grant reserve (emissions) – allocations
35062000 Government grant reserve (emissions) – revaluations
36111000 Opening Bal – FARA
36112100 Deprecn, amortisatn & impairmt of non current assets – FARA
36112200 Net Gain/Loss on disposal of Property, Plant and Equipment – FARA
36113000 Transfer to and from other Reserves – FARA
36114000 Revaluations / Impairments – FARA
36115000 Other Movements – FARA
36117000 Transfer of HRA Balance – FARA
36118000 Impairments – FARA
36119000 Movement in the market value of Investment Properties – FARA
36121000 Opening Bal – CFR
36123000 MRP – CFR
36126200 Deprecn, amortisatn & impairmt of non current assets – CFR
36126300 Write downs of Deferred Charges to be financed from capital resources – CFR
36126400 Net Gains/loss on disposal of property, plant and equipment – CFR
36126500 Capital Expenditure charge in the year to the General Fund – CFR
36126700 Capital Expenditure Finance from UCR – CFR
36127000 Transfer to and from other Reserves – CFR
36128000 Other Movements – CFR
36128100 Movement in the market value of Investment Properties – CFR
36128200 Application of Cap Grants & Conts to capital financing tsferred to CAA – CFR
36128300 Movement in the Donated Assets Account -CFR
36128400 Transfer from UCR to meet payments to Housing Capital Receipts Pool CFR
36131000 Opening Balance – UCR
36132100 Net Gains/loss on disposal of property, plant and equipment – UCR
36132200 Capital Expenditure Financed from UCR – UCR
36133000 Transfer to and from other Reserves – UCR
36133100 Transfer from UCR to meet payments to Housing Capital Receipts Pool – UCR
36134000 Other Movements – UCR
36141000 Opening Bal – HRA
36144000 Transfer to and from Other Reserves – HRA
36144100 Transfers to/from other Earmarked Reserves – HRA
36144200 Transfers of HRA Balance – HRA
36145000 Other Movements – HRA
36146000 Excess depn charged to HRA services over the MRA element of hsing subsidy – HRA
36147000 Use of Capital Receipts Reserve to finance capital expenditure – HRA
36161000 Opening Bal – OER
36164000 Transfer to and from other reserves – OER
36164100 Transfers to/from other Earmarked Reserves – OER
36165000 Other Movements – OER
36171000 Opening Bal – Collection Fund
36172100 Diff b/w council tax in I&E & amt under stat provisions – Collection Fund
36173000 Other Movements – Collection Fund
36181000 Opening Balance – Repairs & Renewals Fund
36182000 Surplus / deficit for year – Repairs & Renewals Fund
36183000 Transfers to / from Other Reserves – Repairs & Renewals Fund
36184000 Other Movements – Repairs & Renewals Fund
36185000 Transfer of HRA Balance – Repairs & Renewal Funds
36211000 Reserves of Group Entities – Opening Balance
36214000 Reserves of Group Entities – Other Movements
36215000 Share of other CI&E of Assoc & JV (to Reserves)
36216000 Actuarial Gain/Loss – Reserves of Group Entities
36221000 Opening Balance – FIA A/c
36221100 Diff between Stat Dr/Cr and income & exp iro financial instruments – FIA A/c
36224000 Other movements – FIA A/c
36231000 Opening Balance – Available for sale FI Reserve
36231100 Diff between Stat Dr/Cr and income & exp iro financial instruments – available
36231200 Revaluations – Available for sale FI Reserve
36231300 Amts recycled from STRGL to I&E – Available for sale FI Reserve
36231400 Impairments – Available for Sale FI Reserve
36231500 FX Movements – Available for Sale FI Reserve
36233000 Transfers to/from Other Reserves – Available for sle FI Reserve
36234000 Other movements – Available for Sale FI Reserve
36241000 Opening Balance – Equal Pay Reserve
36241100 Reversal of financing of equal pay provision – Equal Pay Reserve
36243100 Transfers to/from other Earmarked Reserves – Equal Pay Reserve
36244000 Other movements – Equal Pay Reserve
36251000 Opening balance – LG IAS 19 Reserve
36251100 Net Charges made for retirement benefits – LG IAS 19 Reserve
36251200 Employer’s contributions payable to the Pension Fund – LG IAS 19 Reserve
36251300 Actuarial Gain/Loss – LG IAS 19 reserve
36254000 Other movements – LG IAS 19 Reserve
36261000 Opening balance – DCR
36262000 Income that cannot be allocated to General Fund – DCR
36263000 Transfers to/from Other Reserves – DCR
36264000 Other movements – DCR
36265000 Transfer from UCR to meet payments to Housing Capital Receipts Pool DCR
36271000 Opening balance – Hedging Reserve
36271200 Transfer to / from other reserves – Hedging Reserve
36271300 Amts recycled from STRGL to I&E – Hedging Reserve
36273000 Revaluations – Hedging Reserve
36274000 Other movements – Hedging Reserve
36275000 Impairments – Hedging Reserve
36276000 FX Movements – Hedging Reserve
36310001 Deprecn, amortisatn & impairmt of non current assets
36310006 Gain/Loss on disposal of non-current assets
36310007 Net Charges made for retirement benefits in accordance with IAS19
36310008 Employer’s contributions payable to the Pension Fund
36310009 MRP for capital financing
36310011 Capital Expenditure Charged in the year to the General Fund
36310012 Transfer from UCR to meet payments to Housing Capital Receipts Pool
36310013 Transfers of HRA Balance
36310014 Net Transfer to/from earmarked reserves
36310015 Reversal of financing of equal pay provision
36310016 Difference between HRA amortisation and Major Repairs allowance
36310018 Diff between Stat Dr/Cr and income & exp iro financial instruments
36310019 Transfer to and from other Reserves – Gen Fund LG only
36310020 Other Movements – Gen Fund LG only
36310021 Revenue expenditure funded from capital
36310022 Other income from Deferred Capital Receipts (DCR) reserve
36310023 Diff b/w council tax credited to I&E & amt under stat provisions
36310024 Movement in the market value of Investment Properties -Gen fund
36310025 Applicat. of Cap Grants & Conts to capital financing tsferred to CAA – Gen fund
36310026 Movement in the Donated Assets Account -Gen fund
36310027 Capital grant and contributions unapplied credited to CIES – Gen fund
36310028 Officer remuneratn in CIES & stat remuneratn chargeable – Gen fund
36533000 Transfer to and from other Reserves -AAAR
36571000 Opening Balance -AAAR
36572100 Officer remuneratn in CIES & stat remuneratn chargeable -AAAR
36573000 Other Movements – AAAR
36981000 Opening Bal – CGUR
36982000 Capital grant and contributions unapplied credited to CIES – CGUR
36983000 Transfer to and from other Reserves – CGUR
36984000 Other Movements – CGUR
36985000 Application of Cap Grants & Conts to capital financing transferred to CAA – CGUR
37001000 PDC Reserve – Opening Balance
37002000 PDC Reserve – Additions
37002500 PDC Reserve – Transfer to other reserves / write offs
37003000 PDC Reserve – Repayments
38001000 Minority Interest Reserve – Equity Interest
38003000 Minority Interest Reserve – Other movements
41111000 Income tax
41112000 Corp. tax
41113000 Petroleum revenue tax
41114000 Capital gains tax
41115000 Inheritance tax
41116000 Stamp duties
41117000 Social security contributions received
41118000 Tax Credits
41119000 Broadcast license
41121000 Value added tax
41122000 Hydrocarbon oils duties
41123000 Tobacco duties
41124000 Spirits duties
41125000 Wine, cider & perry duties
41126000 Beer duties
41128000 Betting & gaming duties
41129000 Air passenger duties
41130000 Insurance premium tax
41131000 Landfill tax
41132000 Climate change levy
41133000 Customs duties
41135000 Aggregates levy
41140300 National Health contributions
41140600 Student Loans Income DO NOT USE
41141000 Vehicle excise duties
41141300 Special Bank Levy
41143000 NNDR – Local Authorities
41146000 Lottery income
41147000 Regulatory fees
41147500 Sugar levies
41148000 Other current taxes
41148500 Council tax
41149000 Redistributed NNDR
41201000 Rent from Land and Non Produced Assets
41201100 Dwelling rental revenue (gross) from Local Government housing
41202000 Other Rentals
41202100 Rent from investment properties
41203000 Sales of Goods and Services
41204000 Fee income treated as capital in National Accounts [HMT only]
41205000 Fees, levies and Charges
41205100 Income recd from fines & asset recovery (not classified as a specific tax)
41206000 Oil Royalties and other sub-soil assets
41207000 Other non trading income
41207100 Repayments (equity) from World Bank and similar institutions
41208000 Other Licenses
41208100 Revenue items which net off (DWP use only – PPF admin levy)
41209100 Grant income from Rest of World (inc EU) (Current)
41209110 Current Grants from Rest of the World – for CG spend
41209150 Grant income from Rest of World (inc EU) (Capital)
41209155 Capital Grants from Rest of the World – for CG spend
41209200 Departmental transfer for a co-funded NDPB – current receipt
41209300 Lottery Grants Income
41209400 Income from the national lottery distribution fund
41209500 Other grant income
41209510 departmental transfer not for a co-funded NDPB – current receipt
41209511 Departmental transfer not for a co-funded NDPB – capital receipt
41209520 Broadcast License revenue
41209521 Revenue Support Grant – WGA Only
41209522 PFI Special (current) Grant – WGA only
41209523 General GLA (current) Grant – WGA only
41209524 Supporting People (current) Grants – WGA Only
41209530 Departmental transfer for a co-funded NDPB – current receipt (duplicate)
41209531 Housing Benefit and Council Tax Benefit Admin Grant – WGA Only
41209532 Police Grant – WGA Only
41209535 Area Based Grants (income)
41209537 Dedicated Schools Grant – WGA Only
41209538 Other Schools/Teacher related (Standard) currrent grants – WGA Only
41209539 Sure Start (current) Grants  – WGA Only
41209540 Departmental transfer for a co-funded NDPB – capital receipt
41209550 Housing Revenue Account Surpluses
41209560 Current Income from Local Authorities
41209561 Other Government Grants (current)
41209562 Other Government Grants (capital)
41209570 Capital Income from Local Authorities
41209571 Non-HRA Rent Rebates: subsidy – WGA Only
41209572 HRA Rent Rebates: subsidy – WGA Only
41209573 Rent Allowance: subsidy – WGA Only
41209574 Council Tax Benefit: subsidy – WGA Only
41209579 Housing Revenue Accounts Subsidy – WGA Only
41209580 Capital Grants from the private sector (companies)
41209581 Current Grants from the Private Sector
41209590 Capital Grants from the private sector (people NPISH)
41209600 Deferred grants income
41210100 Deferred Income – Goods and services
41210200 Deferred Income – Rent of land
41210400 Other Deferred Income
41210600 LATS Grant Income
41211000 Charity income
41212000 Recovery of Secondee costs
41214100 Profit on disposal of land
41214110 Profit on disposal of land (MOD only) DO NOT USE
41214200 Profit on disposal of buildings
41214300 Profit on disposal of other tangible capital
41215000 Allowable profits on the disposal of Intangible Assets
41216200 Profit on sale of other investments
41216300 Profit on maturity of hedging contracts – current
41218000 Notional income
41219000 Notional income reversal
41225100 Pension contributions receivable – employer contributions
41225200 Pension contributions receivable – employee contributions
41225300 Contributions Receivable – Other minor agency & principal scheme arrangements
41225400 Transfers in income – Pension Scheme – group public
41225410 Transfers in income – Pension Scheme – individual
41225500 Other Income – Pension Scheme Income
41235300 Recharge Receipts
41235400 Share of Operating Result of Associates & Joint Ventures
41235700 Minority Interest Share of Profits or Losses of Subsidiaries
41301000 Increase in Fair Value – Financial Assets
41302000 Increase in Fair Value – Financial Liabilities
41302010 Increase in Fair Value – Non Current Assets Held for Sale
41321100 Interest receivable – Student Loans
41321200 Interest receivable – Private Sector – Other
41322000 Receipts of interest from local authorities
41323000 Central Government Receipts of interest from public corporations
41324000 Receipts of interest from overseas.Â
41325100 Interest receivable – Funds
41325200 Interest receivable – Within Central Government – Other
41331100 Dividends receivable – PDC (PC)
41331300 Dividends receivable – Joint Ventures and associates (PC)
41331400 Dividends receivable – Shares & other (PC)
41332100 Dividends receivable – Joint Ventures and associates (PS)
41332200 Dividends receivable – Shares & other (outside Public Sector)
41332500 Dividends receivable (Equity Withdrawals in capital budgets) – PDC (PC)
41340000 Funded Defined Benefit Schemes expected return on assets
49999999 Suspense Revenue
51111100 Wages & salaries (UK)
51111200 Social security costs (UK)
51111300 Staff – Other pension costs (UK)
51111400 Net movement in accrued employee benefits
51112100 Wages & salaries (LES)
51112200 Social security costs (LES)
51112300 Staff – Other pension costs (LES)
51112400 Net movement in accrued employee benefits (other staff)
51121100 Employers pension current service costs
51121200 Employers pension past service costs
51121300 Recognition of gain on settlement of pension liability
51121400 Employer contribution costs (UK)
51121500 Pensions Costs – Enhancements
51122450 Employer contribution costs (LES)
51131000 Transfers In – Expense due to the gross increase in pensions liability
51132000 Injury Benefits
51133000 Benefits Payable – (not charged to provision)
51134000 Benefits Payable – Agency Arrangements
51135000 Benefits Payable – Other minor agency and principal pension scheme arrangements
51211000 Rent – buildings (non-PFI operating lease)
51212000 Rent – land (non-PFI operating lease)
51220000 Hire of plant & machinery (non-PFI operating lease)
51230000 Other rentals under operating leases (non-PFI)
51241000 Rent – buildings (PFI operating lease)
51242000 Rent – land (PFI operating lease)
51250000 Hire of plant & machinery (PFI operating lease)
51260000 Other rentals under operating leases (PFI)
51270000 Service element of PFI finance leases
51271000 PFI contracts – Off Balance sheet expenditure
51311000 Property, plant & equipment amortisation
51311100 Property, plant and equipment amortisation (NHS use only)
51311200 SUME Property, plant & equipment amortisation (MOD only)
51312000 Leased property, plant and equipment amortisation
51312100 Leased Property, plant & equipment amortisation (NHS use only)
51313000 Intangible Assets amortisation
51321100 Property, plant & equipment impairment – normal course of business
51321130 Property, plant & equipment impairment – abandonment in course of cons
51321140 Property, plant & equip impairment – unforeseen obsolescence
51321160 Property, plant & equip impairment – other impairments
51321180 SUME Property, plant & equip impairment – unforeseen obsolescence (MOD Only)
51321190 SUME Property, plant & equip impairment – other impairments (MOD only)
51321200 Leased property, plant & equipment impairment – normal course of business
51321230 Leased property, plant & equipment impairment – abandonment in course of cons
51321260 Leased property, plant & equip impairment – other impairments
51321300 Intangible Asset Impairment – normal course of business
51321320 Intangible Assets Impairment – catastrophic loss
51321330 Intangible Assets Impairment – abandonment of asset in course of const…
51321340 Intangible Assets Impairment – unforeseen obsolescence
51321360 Intangible Assets Impairment – other impairments
51321370 intangible assets Impairment – Landfill Allowances
51321390 SUME Intangible Assets Impairment – other impairments (MOD only)
51321410 Inventories Treated as Assets – normal business operations
51321460 Inventories Treated as Assets – other impairments
51321600 SUME Intangible Asset Impairment (MOD only)
51322100 Financial asset impairment
51322200 Current Asset Investment Impairment
51323100 Revaluations – Property, plant and equipment
51323200 Revaluations – Leased property, plant and equipment
51323300 Revaluations – Intangible assets
51323400 Revaluations – investments property, plant and equipment
51323500 Revaluations – Current asset investments
51323700 Change in Fair Value – Financial Instruments
51323710 Decrease in Fair Value – Financial Liabilities
51323720 Recycled avail for sale revaluations from STRGL
51323730 Decrease in Fair Value – Non Current Assets Held for Sale
51323800 Change in fair value (IFRS)
51323900 Change in fair value – biological assets (IFRS)
51323910 Change in fair value – Investment properties (IFRS)
51401100 Highways renewals maintenance
51401200 Payments (equity) made to World Bank and similar institutions
51401300 Business Rates
51401400 Purchase of Consultancy Services
51401600 Research and development costs
51402000 Corporation taxation payable
51403000 Purchase of Goods & Services (excluding Consultancy Services)
51404000 Contract and Agency Staff (excluding Consultants)
51405000 Other expenses
51405100 Revenue items which net off (DWP use only for PPF admin levy)
51405200 Direct operating expenses from Investment Properties
51406000 Social Security Benefits
51406001 State Retirement Pension
51406002 Housing Benefit
51406003 Disability Living Allowance
51406004 Income Support
51406005 State Pension Credit
51406006 Incapacity Benefit
51406007 Council Tax Benefit
51406008 Jobseeker’s Allowance
51406009 Carer’s Allowance
51406010 Tax Credit
51406011 Other Local Govt support & benefits (transfer payments)
51406012 Other Benefits
51406100 Social Assistance Benefits
51406200 Tax credits (negative tax)
51407000 Emissions expense
51408000 Exchange rate losses/ gains
51408100 Foreign exchange gains/(losses) on financial instruments
51409100 Auditors remuneration and expenses – notional
51409200 Auditors remuneration and expenses – notional – Reversal
51409300 Auditors remuneration and expenses for audit services – cash
51409400 Auditors remuneration and expenses for further assurance services – cash
51409500 Dummy adjustment for split treatment provisions – SCOA SHOULD NO LONGER BE USED
51410120 Cost of Capital charge in connection with loans and PDC
51410130 Cost of capital charge Other – lncludes net assets
51410140 Cost of capital credit on capital grant provisions
51410300 Other notional costs
51410400 Other notional costs reversal
51411000 Provisions Expense
51411100 Provision for Deferred Corporation Taxation – (DCT)
51411150 Provision for Early Departure (inc pay and procurement) – (ED)
51411200 Provision for Environmental Damage – (EP)
51411250 Provision for Nuclear decom.- (NDC)
51411300 Provision for Clinical Negligence – (CN)
51411350 Provision for Student Loans – (SL)
51411400 Provision Coal Health – (CH)
51411450 Provision for Unbilled Legal Fees  – (UBL)
51411500 Provision for bad debts on Loans – (BDL)
51411550 Provision for legal claims – (LC)
51411600 Provisions – Other
51411650 Provisions – Capital
51411700 BMW/LATS Landfill Usage
51412110 Private sector (Persons & NPISH) – Loan impairments/write offs – Mutual Consent
51412120 Private sector Companies – Loan impairment/write offs – Mutual Consent
51412130 Public corporation – Loan write offs – Mutual Consent
51412140 Overseas – Loan write offs – Mutual Consent
51412150 Central Government – Loan impairment/write offs – Mutual Consent
51412160 Local Government – Loan write offs – Mutual Consent
51412200 Public Dividend Capital Impaired/Written off – Mutual Consent
51412300 Assets Written off
51412400 Impairment/Write down in investment properties
51412500 inventories impaired/written off
51413100 Bad debts in connexion with pay, procurement, capital.
51413200 Bad debts in connexion with loans, grants and transfers.
51414000 Profit or Loss on sale
51414100 Profit or Loss on disposal of property, plant and equipment
51414112 Loss on disposal of assets not property, plant & equipment
51414113 Loss on disposal of land (MOD only) DO NOT USE
51414114 Loss on disposal of buildings
51414116 Loss on disposal of other property, plant & equipment
51414117 Loss on disposal of other tangible capital (MOD only) DO NOT USE
51414118 Profit/Loss on acquisition of asset
51414122 Profit on disposal of buildings – (to be netted off)
51414124 Profit on disposal of other property, plant & equipment (to be netted off)
51414131 LATS Profit/Loss on sale
51414141 Loss on disposal of non current assets held for sale
51414220 Loss on sale of other investments
51414230 Loss of maturity of hedging contracts – current
51414300 Loss on disposal of intangible assets
51414330 Loss on disposal of inventories
51421100 Levies & Local Precepts
51431200 Amortisation of deferred charges
51431650 Payments to Housing Capital Receipts Pool
51433400 Contributions to/from Reserves – Associates & Joint Ventures
51609000 Grant-in-aid to NDPBs
51610000 Capital Grants
51611000 Grants to local authorities (CAP)
51611200 Grants replacing loan charge grants & other financing grants (CAP)
51611300 Capital Grants to Local Authorities
51611400 Capital grants to Las (only to be used with HMT consent: DfT only)
51612000 Grants to public Corporations (CAP)
51612200 Grants to Public Corporations (PCs) (CAPITAL)
51614000 Grants to overseas  (CAP)
51614200 Grants to Overseas (CAPITAL)
51615000 Departmental transfer for a co-funded NDPB – capital payment
51616100 Departmental transfer not for a co-funded NDPB – capital payment
51617000 Capital grants to the private sector (including NPISH)
51617200 Grants to Private Sector – Persons and NPISH (CAPITAL)
51618000 Grants to private sector companies (CAP)
51618100 Grants to Private Sector – Companies (CAP)
51618200 Grants to Private Sector – Companies (CAPITAL)
51620110 Grants to Local Authorities within AEF / AEG
51620111 Housing Benefit and Council Tax Benefit Admin Grant Payable
51620117 Dedicated Schools Grant Payable
51620118 Other Schools/Teacher related currrent grants Payable (Standard)
51620119 Sure Start Grants Payable (current)
51620120 Grants to Local Authorities outside AEF / AEG
51620121 Non-HRA Rent Rebates: subsidy payable
51620122 HRA Rent Rebates: subsidy payable
51620123 Rent Allowance: subsidy payable
51620124 Council Tax Benefit: subsidy payable
51620125 Area Based Grant (expense)
51620129 Housing Revenue Accounts subsidy payable
51620130 Uncapitalised grants to Local Authorities covering loan charges.Â
51620140 Redistributed NNDR payable
51620141 Revenue Support Grant payable
51620142 PFI Special Grant  payable (current)
51620143 General GLA Grant payable (current)
51620144 Supporting People Grant payable (current)
51620200 Grants to overseas (CUR)
51620310 Departmental transfer for a co-funded NDPB – current payment
51620320 Departmental transfer not for a co-funded NDPB – current payment
51620330 Transfers to NI exchequer / Scottish consolidated fund / Wales
51620340 Grants to the National insurance fund
51620350 Departmental transfer for a co-funded NDPB – current payment (duplicate)
51620360 Departmental transfer not for a co-funded NDPB – current payment (duplicate)
51620370 Payments to NHS/Foundation Trusts (DH only)
51620400 Current Grants to private sector – NPISH
51625100 Subsidies to the private sector
51625200 Negative HRA subsidy
51625300 Subsidies to the public sector
51625400 Broadcast Licence Payments
51631000 EU capital grants to the public sector
51632000 EU Grants to public Corporations (CAP)
51632200 EU Grants to Public Corporations (PCs) (CAPITAL)
51634000 EU Grants to NDPBs, other bodies & organisations within CGA (CAP)
51635000 EU capital grants to the private sector (including NPISH)
51635200 EU Grants to the private sector – Persons and NPISH (CAPITAL)
51636000 EU Grants to private sector companies (CAP)
51636200 EU Grants to Private Sector – Companies (CAPITAL)
51641000 EU current grants to the public sector
51642000 EU Subsidies to public Corporations (CUR)
51644000 EU Grants to NDPBs, other bodies & organisations within CGA (CUR)
51645000 EU Current Grants to the private sector – NPISH
51646000 EU current grants to the private sector (including NPISH)
54010000 Unwinding of discount in provisions
54011000 Unwinding of discount in capital provisions
54012000 Unwinding of discount in Student Loan provisions
54015000 Interest on Scheme Liabilities
54016000 Other Interest Payable – pension schemes
54017110 Payments of interest within Central Government – (BLO’s)
54017120 Payments of interest to the Private Sector – (BLO’s)
54017130 Payments of interest overseas – (BLO’s)
54017210 Payments of interest within CG – (ND)
54017230 Payments of interest to Public Corporations – (ND)
54017240 Payments of interest overseas – (ND)
54017310 Payments of interest within Central Government – (OB)
54017320 Payments of interest to local authorities – (OB)
54017330 Payments of interest to Public Corporations – (OB)
54017350 Payments of interest to the Private Sector – (OB)
54017620 Interest payable on finance leases (PFI)
54017630 Interest payable on finance leases (non-PFI)
55001000 Minority Interest – Equity Interest
56001000 Dividends Payable
56002000 Dividends Payable – PDC
57001000 Operating Income from discontinued operations
57002000 Operating expenses from discontinued operations
57003000 (Gain)/Loss from disposal of discontinued operations
59999999 Suspense Expense
81101101 Adjustment to C/F PPE GBV – Owned Dwellings
81101102 Adjustment to C/F TFA PPE GBV- Owned Other Land & Buildings
81101103 Adjustment to C/F PPE GBV – Owned Infrastructure
81101104 Adjustment to C/F PPE GBV – Owned Single Use Military Equipment
81101105 Adjustment to C/F PPE GBV – Owned Transport Equipment
81101106 Adjustment to C/F PPE GBV – Owned Plant & Machinery
81101107 Adj to C/F PPE GBV – Owned Payments on account & assets under construction
81101108 Adjustment to C/F PPE GBV – Owned Investment Properties
81101109 Adjustment to C/F PPE GBV – Owned IT: Hardware & Equipment
81101110 Adjustment to C/F PPE GBV – Owned IT: Internally Developed Software
81101111 Adjustment to C/F PPE GBV – Owned Furniture and Fittings
81101112 Adjustment to C/F PPE GBV- Owned Antiques & Works of Art
81101113 Adjustment to C/F PPE GBV – Owned Cultivated Assets
81101138 C/F TFA PPE GBV-  Buildings
81101140 Adjustment to C/F PPE GBV – LG Community Assets
81101141 Adjustment to C/F PPE GBV – LG Surplus Assets
81101201 Adjustment to C/F PPE amortisation – Owned Dwellings
81101202 Adjustment to C/F PPE amortisation – Owned Other Land & Buildings
81101203 Adjustment to C/F PPE amortisation – Owned Infrastructure
81101204 Adjustment to C/F PPE amortisation – Owned Single Use Military Equipment
81101205 Adjustment to C/F PPE amortisation – Owned Transport Equipment
81101206 Adjustment to C/F PPE amortisation – Owned Plant & Machinery
81101209 Adjustment to C/F PPE amortisation – Owned IT: Hardware & Equipment
81101210 Adjustment to C/F PPE amortisation – Owned IT: Internally Developed Software
81101211 Adjustment to C/F PPE amortisation – Owned Furniture and Fittings
81101212 Adjustment to C/F PPE amortisation – Owned Antiques & Works o fArt
81101213 Adjustment to C/F PPE amortisation – Owned Cultivated Assets
81101240 Adjustment to C/F PPE amortisation – LG Community Assets
81101241 Adjustment to C/F PPE amortisation – LG Surplus Assets
81101281 Adjustment to net PPE balance carried forward – PY opening IFRS change
81101282 Adjustment to net PPE balance carried forward – PY closing IFRS change
81101283 Adjust. to net invest. props. balance carried forward – PY opening IFRS change
81101284 Adjust. to net invest. props. balance carried forward – PY closing IFRS change
81101291 Adjustment to net PPE balance carried forward – accounting policy change
81101292 Adjustment to net PPE balance carried forward – MoG change
81101293 Adjustment to net PPE balance carried forward – other
81101294 net PPE balance carried forward
81101296 Adjustment to invest. props. balance carried forward – accounting policy change
81101297 Adjustment to invest. props. balance carried forward – MoG change
81101298 Adjustment to invest. props. balance carried forward – other
81101299 invest. props. balance carried forward
81101301 Adjustment to C/F IA GBV – Development Expenditure
81101302 Adjustment to C/F IA GBV – Patents
81101303 Adjustment to C/F IA GBV – SoftwareLicences
81101304 Adjustment to C/F IA GBV – Goodwill
81101305 Adjustment to C/F IA GBV – Licences, Trade Marks & Artistic Originals
81101306 Adjustment to C/F IA GBV – Single Use Military Equipment
81101307 Adjustment to C/F IA GBV – Emission Rights
81101401 Adjustment to C/F IA amortisation – Development Expenditure
81101402 Adjustment to C/F IA amortisation – Patents
81101403 Adjustment to C/F IA amortisation -Software Licences
81101404 Adjustment to C/F IA amortisation – Goodwill
81101405 Adjustment to C/F IA amortisation – Licences, Trade Marks & Artistic Originals
81101406 Adjustment to C/F IA amortisation – Single Use Military Equipment
81101491 Adjustment to net IA balance carried forward – accounting policy change
81101492 Adjustment to net IA balance carried forward – MoG change
81101493 Adjustment to net IA balance carried forward – other
81101494 net IA balance carried forward
81101495 Adjustment to net IFA balance carried forward – PY opening IFRS change
81101496 Adjustment to net IFA balance carried forward – PY closing IFRS change
81101502 Adjustment to non-curent Investments C/F – Launch fund investments
81101503 Adj to non-current Investments C/F – Equity and other equity type instruments
81101505 Adjustment to non-current Investments C/F – Public Dividend Capital
81101506 Adjustment to non-current financial assets C/F – Deposits
81101510 Adjustment to non-current financial assets C/F – Loans
81101513 Adjustment to non-current financial assets C/F – Other
81101514 Adjustment to current financial assets C/F – IMF Special Drawing Rights
81101515 Adjustment to current financial assets C/F – Monetary Gold
81101516 Adjustment to non-current financial assets C/F – derivatives
81101523 Adjust to curr. Fin. assets C/F – Equity and other equity type instruments
81101526 Adjustment to current financial assets C/F – Deposits
81101530 Adjustment to current financial assets C/F – Loans
81101533 Adjustment to current financial assets C/F – Other
81101536 Adjustment to current financial assets C/F – derivatives
81101548 Current financial assets C/F – Other (within WGA boundary)
81101581 Adjust. to net non-current financial assets balance C/F – PY opening IFRS change
81101582 Adjust. to net non-current financial assets balance C/F – PY closing IFRS change
81101583 Adjustment to net current financial assets balance C/F – PY opening IFRS change
81101584 Adjustment to net current financial assets balance C/F – PY closing IFRS change
81101591 Adjustment to net NCAI balance carried forward – accounting policy change
81101592 Adjustment to net NCAI balance carried forward – MoG change
81101593 Adjustment to net NCAI balance carried forward – other
81101594 net NCAI balance carried forward
81101596 Adj. to net current financial assets balance C/F – accounting policy change
81101597 Adjustment to net current financial assets balance C/F – MoG change
81101598 Adjustment to net current financial assets balance C/F – other
81101599 net current financial assets balance C/F
81101601 Adjustment to c/f long term receivables: Taxation & duties due
81101602 Adjustment to c/f long term receivables: Trade receivables
81101603 Adj to c/f lt receivables: Prepayments and accrued income – PFI & other Barter
81101604 Adjustment to c/f long term receivables: Prepayments and accrued income – Other
81101606 Adjustment to c/f long term receivables: Other receivables
81101607 Adjustment to c/f long term receivables: Occupational pensions receivables
81101608 Adjustment to c/f long term receivables: Government grants receivable
81101609 Adjustment to c/f long term receivables: Interest receivable
81101610 Adjustment to c/f long term receivables: Allowance for bad and doubtful debts
81101631 C/F receivables balances (long term) Taxation & duties due
81101632 C/F receivables balances (long term) Trade receivables
81101633 C/F debtor balances (lt) Prepayments and accrued income – PFI & other Barter
81101634 C/F receivables balances (long term) Prepayments and accrued income – Other
81101636 C/F receivables balances (long term) Other receivables
81101637 C/F receivables balances (long term) Occupational pensions receivables
81101638 C/F receivables balances (long term) Government grants receivable
81101639 C/F receivables balances (long term) Interest receivable
81101640 C/F receivables balances (long term) Allowance for bad and doubtful debts
81101691 Adjustment to LT receivables balance carried forward – accounting policy change
81101692 Adjustment to LT receivables balance carried forward – MoG change
81101693 Adjustment to LT receivables balance carried forward – other
81101694 LT receivables balance carried forward
81101695 Adjustment to LT receivables balance carried forward – PY opening IFRS change
81101696 Adjustment to LT receivables balance carried forward – PY closing IFRS change
81101701 Adjustment to c/f short term receivables balances – Trade receivables
81101702 Adjustment to c/f short term receivables balances – Other receivables
81101703 Adjustment to c/f short term receivables balances – Taxation & duties due
81101705 Adjustment to c/f short term debtors balances – Occupational pensions debtors
81101706 Adjustment to c/f short term receivables balances – Prepayment of/accrued taxes
81101707 non current asset Investments – Adj to net c/f balances (Balance Sheet)
81101708 Adj to c/f ST Recs balances – Prepayments and accrued income – Other
81101710 Adjustment to c/f short term receivables balances – VAT
81101711 Adj to c/f ST Drs balances – Supply debtor receivable from the Consolidated Fund
81101712 Adjustment to c/f short term receivables balances – Government grants receivable
81101713 Adjustment to c/f short term receivables balances – Interest receivable
81101714 Adj to c/f ST Recs balances – Accrued income relating to EU funding
81101715 Adj to c/f ST Recs balances – Allowance for bad and doubtful debts
81101731 C/F short term receivables balances – Trade receivables
81101732 C/F short term receivables balances – Other receivables
81101733 C/F short term receivables balances – Taxation & duties due
81101735 C/F short term receivables balances – Occupational pensions receivables
81101736 C/F short term receivables balances – Prepayment of/accrued taxes
81101737 C/F st debtors balances – Prepayments and accrued income – PFI & other Barter
81101738 C/F short term receivables balances – Prepayments and accrued income – Other
81101740 C/F short term receivables balances – VAT
81101741 C/F st debtors balances – Supply debtor receivable from the Consolidated Fund
81101742 C/F short term receivables balances – Government grants receivable
81101743 C/F short term receivables balances – Interest receivable
81101744 C/F short term receivables balances – Accrued income relating to EU funding
81101745 C/F short term receivables balances – Allowance for bad and doubtful debts
81101791 Adjustment to ST receivables balance carried forward – accountingpolicychange
81101792 Adjustment to ST receivables balance carried forward – MoG change
81101793 Adjustment to ST receivables balance carried forward – other
81101794 ST receivables balance carried forward
81101795 Adjustment to ST receivables balance carried forward – PY opening IFRS change
81101796 Adjustment to ST receivables balance carried forward – PY closing IFRS change
81101801 Adjustment to c/f long term payables balance – Trade payables
81101802 Adjustment to c/f long term payables balance – Other payables
81101803 Adjustment to c/f long term payables balance – Refunds of taxation payable
81101804 Adjustment to c/f long term payables balance – Accrued expenses
81101805 Adjustment to c/f long term payables balance – Bank and other borrowings
81101806 Adjustment to c/f long term payables balance – Finance leases – excluding PFI
81101807 Adjustment to c/f long term payables balance – Finance leases – PFI
81101808 Adjustment to c/f long term payables balance – Government grants payable
81101809 Adjustment to c/f long term payables balance – Interest payable
81101810 Adjustment to c/f long term payables balance – Interest payable – national debt
81101812 Adj to c/f long term payables balance – Occupational pension loans payable
81101813 Adjustment to c/f long term payables balance – National debt
81101814 Adjustment to c/f long term payables balance – Deferred income brought forward
81101831 C/F long term payables balance – Trade payables
81101832 C/F long term payables balance – Other payables
81101833 C/F long term payables balance – Refunds of taxation payable
81101834 C/F long term payables balance – Accrued expenses
81101835 C/F long term payables balance – Bank and other borrowings
81101836 C/F long term payables balance – Finance leases – excluding PFI
81101837 C/F long term payables balance – Finance leases – PFI
81101838 C/F long term payables balance – Government grants payable
81101839 C/F long term payables balance – Interest payable
81101840 C/F long term payables balance – Interest payable – national debt
81101842 C/F long term payables balance – Occupational pension loans payable
81101843 C/F long term payables balance – National debt
81101881 Adjust to  Capital Contributions  Deferred (Non-Gov’t)- accounting policy change
81101882 Adjustments to  Capital Contributions  Deferred (Non-Gov’t)- MoG change
81101883 Adjustments to  Capital Contributions  Deferred (Non-Gov’t)- other
81101884 Adjustments to  Capital Contributions  Deferred (Non-Gov’t)- Bal c/f
81101885 Adjust. to  Capital Contributions  Deferred (Non-Gov’t)- PY opening IFRS change
81101886 Adjust. to  Capital Contributions  Deferred (Non-Gov’t)- PY closing IFRS change
81101891 Adjustment to LT payables balance carried forward – accountingpolicychange
81101892 Adjustment to LT payables balance carried forward – MoG change
81101893 Adjustment to LT payables balance carried forward – other
81101894 LT payables balance carried forward
81101895 Adjustment to LT payables balance carried forward – PY opening IFRS change
81101896 Adjustment to LT payables balance carried forward – PY closing IFRS change
81101901 Adjustment to c/f short term payables balance – Bank overdraft
81101902 Adjustment to c/f short term payables balance – Other borrowings
81101903 Adjustment to c/f short term payables balance – Refunds of taxation payable
81101904 Adjustment to c/f short term payables balance – VAT
81101905 Adjustment to c/f short term payables balance – Other taxes payable tp HMRC
81101906 Adj to c/f st payables bals – National Insurance contributions payable to HMRC
81101907 Adjustment to c/f short term payables balance – Trade payables
81101908 Adjustment to c/f short term payables balance – Other payables
81101909 Adjustment to c/f short term payables balance – Accrued expenses
81101911 Adjustment to c/f short term payables balance – Contingencies Fund advances
81101912 Adjustment to c/f short term payables balance – Finance leases – excluding PFI
81101913 Adjustment to c/f short term payables balance – Finance leases – PFI
81101914 Adjustment to c/f short term payables balance – Government grants payable
81101915 Adjustment to c/f short term payables balance – Interest due
81101916 Adjustment to c/f short term payables balance – Interest due – national debt
81101918 Adj to c/f short term payables balance – Occupational Pension loans payable
81101919 Adjustment to c/f short term payables balance – National debt payable
81101920 Adj to c/f st payables balance – operating income not classified as A-in-A
81101921 Adj to c/f st payables bals – non-operating income not classified as A-in-A
81101922 Adj to c/f st payables bals – other amounts collected on behalf of CF
81101923 Adj to c/f st payables bals – Excess receipts to be surrendered to CF
81101924 Adj to c/f st payables bals – Supply payables payable to Consolidation Fund
81101925 Adj to c/f st crs bals – Other balances surrenderable to the Consolidated Fund
81101926 Adjustment to c/f short term payables balance – Deferred income
81101931 C/F short term payables balance – Bank overdraft
81101932 C/F short term payables balance – Other borrowings
81101933 C/F short term payables balance – Refunds of taxation payable
81101934 C/F short term payables balance – VAT
81101935 C/F short term payables balance – Other taxes payable tp HMRC
81101936 C/F st payables bals – National Insurance contributions payable to HMRC
81101937 C/F short term payables balance – Trade payables
81101938 C/F short term payables balance – Other payables
81101939 C/F short term payables balance – Accrued expenses
81101941 C/F short term payables balance – Contingencies Fund advances
81101942 C/F short term payables balance – Finance leases – excluding PFI
81101943 C/F short term payables balance – Finance leases – PFI
81101944 C/F short term payables balance – Government grants payable
81101945 C/F short term payables balance – Interest due
81101946 C/F short term payables balance – Interest due – national debt
81101948 C/F short term payables balance – Occupational Pension loans payable
81101949 C/F short term payables balance – National debt payable
81101981 Receipts in Advance Government- accounting policy change ST
81101982 Receipts in Advance Government- MoG change ST
81101983 Receipts in Advance Government- adjustments other -ST
81101984 Receipts in Advance Government Bal c/f – ST
81101985 Receipts in Advance Government- PY opening IFRS change ST
81101986 Receipts in Advance Government- PY closing IFRS change ST
81101991 Adjustment to ST payables balance carried forward – accounting policy change
81101992 Adjustment to ST payables balance carried forward – MoG change
81101993 Adjustment to ST payables balance carried forward – other
81101994 ST payables balance carried forward
81101995 Adjustment to ST payables balance carried forward – PY opening IFRS change
81101996 Adjustment to ST payables balance carried forward – PY closing IFRS change
81102001 Adjustment to c/f work in progress balance – Goods for Resale & Finished Goods
81102002 Adjustment to c/f work in progress balance – Land for Resale & Finished Land
81102003 Adj to c/f work in progress balance – Buildings for Resale & Finished Buildings
81102004 Adjustment to c/f work in progress balance – Raw Materials & Consumables
81102005 Adjustment to c/f work in progress balance – Land Work in Progress
81102006 Adjustment to c/f work in progress balance – Buildings Work in Progress
81102007 Adjustment to c/f work in progress balance – Other Work in Progress
81102091 Adjustment to WISC balance carried forward – accounting policy change
81102092 Adjustment to WISC balance carried forward – MoG change
81102093 Adjustment to WISC balance carried forward – other
81102094 WISC balance carried forward
81102095 Adjustment to Inventories balance carried forward – PY opening IFRS change
81102096 Adjustment to Inventories balance carried forward – PY closing IFRS change
81102101 Adjustment to closing balance – Commercial bank accounts
81102103 Adjustment to closing balance – Cash balances held with the OPG
81102104 Adjustment to closing balance – Liquid deposits
81102131 C/F balance – Commercial bank accounts
81102132 C/F balance – Other Bank Accounts & Cash
81102133 C/F balance – Cash balances held with the OPG
81102134 C/F balance – Liquid deposits
81102181 Adjust. to LG Bank Overdraft balance carried forward – accounting policy change
81102182 Adjustment to LG Bank Overdraft balance carried forward – MoG change
81102183 Adjustment to LG Bank Overdraft balance carried forward – other
81102184 LG Bank overdraft in Cash & Cash Equivalents – Bal C/F
81102185 Adjustment to LG Bank Overdraft balance carried forward – PY opening IFRS change
81102186 Adjustment to LG Bank Overdraft balance carried forward – PY closing IFRS change
81102191 Adjustment to cash balance carried forward – accounting policy change
81102192 Adjustment to cash balance carried forward – MoG change
81102193 Adjustment to cash balance carried forward – other
81102194 cash balance carried forward
81102195 Cash balance carried forward – PY opening IFRS change
81102196 Cash balance carried forward – PY closing IFRS change
81102202 Adj to closing balance – Funds held with National Lottery Distribution Fund
81102232 C/F balance – Funds held with National Lottery Distribution Fund
81102301 Adjustment to c/f balance – Funded pensions liability
81102302 Adjustment to c/f balance – Unfunded pensions liability
81102391 Adjustment to pensions liability carried forward – accounting policy change
81102392 Adjustment to pensions liability carried forward – MoG change
81102393 Adjustment to pensions liability carried forward – other
81102394 pensions liability carried forward
81102395 Adjustment to pensions liability carried forward – PY opening IFRS change
81102396 Adjustment to pensions liability carried forward – PY closing IFRS change
81102401 Adjustment to provisions c/f balance – Early Departure
81102402 Adjustment to provisions c/f balance – Environment-al Damage
81102403 Adjustment to provisions c/f balance – Nuclear Decommiss-ioning
81102404 Adjustment to provisions c/f balance – Clinical Negligence
81102405 Adjustment to provisions c/f balance – Deferred Corporation Tax
81102406 Adjustment to provisions c/f balance – Coal Health
81102407 Adjustment to provisions c/f balance – Unbilled Legal Fees
81102408 Adjustment to provisions c/f balance – Bad Debts on Loans
81102409 Adjustment to provisions c/f balance – Legal Claims
81102410 Adjustment to provisions c/f balance – Other
81102411 Adjustment to provisions c/f balance – Emissions liabiliy
81102481 Adjustment to non current provisions carried forward – PY opening IFRS change
81102482 Adjustment to current provisions carried forward – PY opening IFRS change
81102483 Adjustment to non current provisions carried forward – PY closing IFRS change
81102484 Adjustment to current provisions carried forward – PY closing IFRS change
81102491 Adjustment to non current provisions carried forward – accounting policy change
81102492 Adjustment to non current provisions carried forward – MoG change
81102493 Adjustment to non current provisions carried forward – other
81102494 provisions non current carried forward – other
81102495 Adjustment to current provisions carried forward – accounting policy change
81102496 Adjustment to current provisions carried forward – MoG change
81102497 Adjustment to current provisions carried forward – other
81102498 provisions current carried forward – other
81102501 Adjustment to c/fwd balances – JV’s share of net assets at beginning of year
81102502 Adjustment to c/fwd balances – JV’s share of post tax results
81102503 Adjustment to c/fwd balances – JV’s dividends
81102504 Adjustment to c/fwd balances – JV’s acquisitions
81102505 Adjustment to c/fwd balances – JV’s disposals
81102506 Adjustment to c/fwd balances – JV’s transfers
81102507 Adjust to c/fwd bal – Associates share of net assets at beginning of year
81102508 Adjustment to c/fwd balances – Associates share of post tax results
81102509 Adjustment to c/fwd balances – Associates dividends
81102510 Adjustment to c/fwd balances – Associates acquisitions
81102511 Adjustment to c/fwd balances – Associates disposals
81102512 Adjustment to c/fwd balances – Associates transfers
81102601 Adjustment to Assoc and JV’s c/fwd- accounting policy change
81102602 Adjustment to Assoc and JV’s c/fwd – MoG change
81102603 Adjustment to Assoc and JV’s c/fwd – other
81102604 Associates and JV’s carried forward
81102605 Adjustment to Assoc and JV’s c/fwd – PY opening IFRS change
81102606 Adjustment to Assoc and JV’s c/fwd – PY closing IFRS change
81102701 Adjustment to Non current assets for sale c/fwd- accounting policy change
81102702 Adjustment to Non current assets for sale c/fwd – MoG change
81102703 Adjustment to Non current assets for sale c/fwd – other
81102704 Non current assets for sale carried forward
81102705 Adjustment to Non current assets for sale c/fwd – PY opening IFRS change
81102706 Adjustment to Non current assets for sale c/fwd – PY closing IFRS change
81102801 Adjustment to Liabilities in disposal groups c/fwd- accounting policy change
81102802 Adjustment to Liabilities in disposal groups c/fwd – MoG change
81102803 Adjustment to Liabilities in disposal groups c/fwd – other
81102804 Liabilities in disposal groups carried forward
81103001 Adjustment to c/f balance – General Fund / Accumulated Income & Expenditrure
81103004 Adjustment to c/f balance – Revaluation Reserve
81103005 Adjustment to c/f balance – Donated Assets Reserve
81103006 Adjustment to c/f balance – Restricted Reserves
81103007 Adjustment to c/f balance – Government Grant Reserve
81103008 Adjustment to c/f balance – Public Dividend Capital
81103009 Adjustment to c/f balance – Emissions Allocation
81103010 Adjustment to c/f balance – Reserves of Group entities
81103011 Adjustment to c/f balance – Minority Interest Reserve -Equity Interest
81103012 Adjustment to c/f balance – Available for sale FI Reserve
81103013 Adjustment to c/f balance – Hedging Reserve
81103014 Adjustment to c/f balance – LG Other Reserves
81103020 IFRS implemtn – Reval Res PY closing adjstmt – IAS 11 – construction contracts
81103021 IFRS implemtn – Reval Res PY closing adjstmt – IAS 17 – leases
81103022 IFRS implemtn – Reval Res PY closing adjstmt – IAS 19 – employee benefits
81103023 IFRS implemtn – Reval Res PY closing adjstmt – IAS 38 – Intangibles
81103024 IFRS implemtn – Reval Res PY closing adjstmt – IFRS 5 – NCAHFS
81103025 IFRS implemtn – Reval Res PY closing adjstmt – IFRIC 12 – ser. cons. Argmts
81103026 IFRS implemtn – Reval Res PY closing adjstmt – IAS 20 – accg for govt grants
81103027 IFRS implemtn – Reval Res PY closing adjstmt – IAS 40 – investment properties
81103029 IFRS implemtn – Reval Res PY closing adjstmt – Other standards
81103030 IFRS implemtn – Gen Fund PY closing adjstmt – IAS 11 – construction contracts
81103031 IFRS implemtn – Gen Fund PY closing adjstmt – IAS 17 – leases
81103032 IFRS implemtn – Gen Fund PY closing adjstmt – IAS 19 – employee benefits
81103033 IFRS implemtn – Gen Fund PY closing adjstmt – IAS 38 – Intangibles
81103034 IFRS implemtn – Gen Fund PY closing adjstmt – IFRS 5 – NCAHFS
81103035 IFRS implemtn – Gen Fund PY closing adjstmt – IFRIC 12 – ser. cons. Argmts
81103036 IFRS implemtn – Gen Fund PY closing adjstmt – IAS 20 – accg for govt grants
81103037 IFRS implemtn – Gen Fund PY closing adjstmt – IAS 40 – investment properties
81103039 IFRS implemtn – Gen Fund PY closing adjstmt – Other standards
81103049 IFRS impl. – LG AFS FI (Other Res in WGA) PY closing adjstmt – Other standards
81103050 IFRS impl.-Oth LG Res in Gen Fund for WGA PY clos. adjstmt-IAS 11-constr. Ctrcts
81103051 IFRS impl. – Oth LG Res in Gen Fund for WGA PY closing adjstmt – IAS 17 – leases
81103052 IFRS impl. – Oth LG Res in Gen Fund for WGA PY clos. adjst – IAS 19-Eee benefits
81103053 IFRS impl. – Oth LG Res in Gen Fund for WGA PY clos. adjst – IAS 38 -Intangibles
81103054 IFRS impl. – Oth LG Res in Gen Fund for WGA PY closing adjstmt – IFRS 5 – NCAHFS
81103055 IFRS impl.-Oth LG Res in Gen Fd for WGA PY clos adjst-IFRIC 12-ser. cons. Argmts
81103056 IFRS impl. -Oth LG Res in Gen Fd for WGA PY clos adj-IAS 20-accg for govt grants
81103057 IFRS impl.-Oth LG Res in Gen Fund for WGA PY closing adj – IAS 40 – invest. Prop
81103059 IFRS impl. – Oth LG Res in Gen Fund for WGA PY closing adjstmt – Other standards
81103060 IFRS implemtn – I&E adjstmt – IAS 11 – construction contracts
81103061 IFRS implemtn – I&E adjstmt – IAS 17 – leases
81103062 IFRS implemtn – I&E adjstmt – IAS 19 – employee benefits
81103063 IFRS implemtn – I&E adjstmt – IAS 38 – Intangibles
81103064 IFRS implemtn – I&E adjstmt – IFRS 5 – non-current assets held for sale
81103065 IFRS implemtn – I&E adjstmt – IFRIC 12 – service concession arrangements
81103066 IFRS implemtn – I&E adjstmt – IAS 20 – accg for govt grants
81103067 IFRS implemtn – I&E adjstmt – IAS 40 – investment properties
81103069 IFRS implemtn – I&E adjstmt – Other standards
81103070 IFRS implemtn – Reval Res PY opening adjstmt – IAS 11 – construction contracts
81103071 IFRS implemtn – Reval Res PY opening adjstmt – IAS 17 – leases
81103072 IFRS implemtn – Reval Res PY opening adjstmt – IAS 19 – employee benefits
81103073 IFRS implemtn – Reval Res PY opening adjstmt – IAS 38 – Intangibles
81103074 IFRS implemtn – Reval Res PY opening adjstmt – IFRS 5 – NCAHFS
81103075 IFRS implemtn – Reval Res PY opening adjstmt – IFRIC 12 – ser. cons. Argmts
81103076 IFRS implemtn – Reval Res PY opening adjstmt – IAS 20 – accg for govt grants
81103077 IFRS implemtn – Reval Res PY opening adjstmt – IAS 40 – investment properties
81103079 IFRS implemtn – Reval Res PY opening adjstmt – Other standards
81103081 IFRS implemtn – Gen Fund PY opening adjstmt – IAS 17 – leases
81103082 IFRS implemtn – Gen Fund PY opening adjstmt – IAS 19 – employee benefits
81103086 IFRS implemtn – Gen Fund PY opening adjstmt – IAS 20 – accg for govt grants
81103089 IFRS implemtn – Gen Fund PY opening adjstmt – Other standards
81103099 IFRS impl. – LG AFS FI (Other Res in WGA) PY op. adjstmt – Other standards
81103110 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. adj – IAS 11 – constr. Ctrcts
81103111 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. adjstmt – IAS 17 – leases
81103112 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. Adj – IAS 19 – Eee benefits
81103113 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. adj – IAS 38 – Intangibles
81103114 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. adjstmt – IFRS 5 – NCAHFS
81103115 IFRS impl.-Oth LG Res in Gen Fund for WGA PY op. adj-IFRIC 12- ser. cons. Argmts
81103116 IFRS impl.-Oth LG Res in Gen Fund for WGA PY op. adj-IAS 20-accg for govt grants
81103117 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. adj – IAS 40 – invest. Prop
81103119 IFRS impl. – Oth LG Res in Gen Fund for WGA PY op. adjstmt – Other standards
81104001 Accumulated income and expenditure account c/f Adj – accounting policy change
81104002 Accumulated income and expenditure account c/f adjustment – MoG change
81104003 Accumulated income and expenditure account c/f adjustment – other
81104004 Accumulated income and expenditure account c/f
81104005 Accumulated income & exp account c/f adjustment – PY opening IFRS change
81104006 Accumulated income & exp account c/f adjustment – PY closing IFRS change
81104011 Revaluation reserve c/f adjustment – accounting policy change
81104012 Revaluation reserve c/f adjustment – MoG change
81104013 Revaluation reserve c/f adjustment – other
81104014 Revaluation reserve c/f
81104021 Donated assets reserve c/f adjustment – accounting policy change
81104022 Donated assets reserve c/f adjustment – MoG change
81104023 Donated assets reserve c/f adjustment – other
81104024 Donated assets reserve c/f
81104025 Donated assets reserve c/f adjustment – PY opening IFRS change
81104031 Restricted reservesc/f adjustment – accounting policy change
81104032 Restricted reservesc/f adjustment – MoG change
81104033 Restricted reservesc/f adjustment – other
81104034 Restricted reservesc/f
81104041 Government grants reservec/f adjustment – accounting policy change
81104042 Government grants reservec/f adjustment – MoG change
81104043 Government grants reservec/f adjustment – other
81104044 Government grants reservec/f
81104045 Government grants reservec/f adjustment – PY opening IFRS change
81104046 Government grants reservec/f adjustment – PY closing IFRS change
81104051 Public dividend capital c/f adjustment – accounting policy change
81104052 Public dividend capital c/f adjustment – MoG change
81104053 Public dividend capital c/f adjustment – other
81104054 Public dividend capital c/f
81104061 Emissions allocations c/f adjustment – accounting policy change
81104062 Emissions allocations c/f adjustment – MoG change
81104063 Emissions allocations c/f adjustment – other
81104064 Emissions allocations c/f
81104071 Minority interests c/f adjustment – accounting policy change
81104072 Minority interests c/f adjustment – MoG change
81104073 Minority interests c/f adjustment – other
81104074 Minority interests c/f
81104091 LG Reval Reserve – c/f adjustment – accounting policy change
81104092 LG Reval Reserve – c/f adjustment – MoG change
81104093 LG Reval Reserve – c/f adjustment – other
81104094 LG Reval Reserve – c/f
81104095 LG Reval Reserve – c/f adjustment – PY opening IFRS change
81104096 LG Reval Reserve – c/f adjustment – PY closing IFRS change
81104101 LG IAS 19 Reserve – c/f adjustment – accounting policy change
81104102 LG IAS 19 Reserve – c/f adjustment – MoG change
81104103 LG IAS 19 Reserve – c/f adjustment – other
81104104 LG IAS 19 Reserve  -c/f
81104112 LG Other Reserves – c/f adjustment – MoG change
81104113 LG Other Reserves – c/f adjustment – other
81104114 LG Other Reserves – c/f
81104115 LG Other Reserves – c/f adjustment – PY opening IFRS change
81104116 LG Other Reserves – c/f adjustment – PY closing IFRS change
81104121 Available for sale FI Reserve c/f adjustment – accounting policy change
81104122 Available for sale FI Reserve c/f adjustment – MoG change
81104123 Available for sale FI Reserve c/f adjustment – other
81104124 Available for sale FI Reserve c/f
81104131 Other current financial liabilities c/f adjustment – accounting policy change
81104132 Other current financial liabilities c/f adjustment – MoG change
81104133 Other current financial liabilities c/f adjustment – other
81104134 Other current financial liabilities c/f
81104141 O-non-current financial liabilities c/f adjustment – accounting policy change
81104142 Other non-current financial liabilities c/f adjustment – MoG change
81104143 Other non-current financial liabilities c/f adjustment – other
81104144 Other non-current financial liabilities c/f
81104151 Hedging reserve c/f adjustment – accounting policy change
81104152 Hedging reserve c/f adjustment – MoG change
81104153 Hedging reserve c/f adjustment – other
81104154 Hedging reserve c/f
81104181 LG Reserves classified as Gen Fund – c/f adjustment – accounting policy change
81104182 LG Reserves classified as Gen Fund- c/f adjustment – MoG change
81104183 LG Reserves classified as Gen Fund – c/f adjustment – other
81104184 LA Reserves classified as Gen Fund – c/f
81104185 LG Reserves classified as Gen Fund – c/f adjustment – PY opening IFRS change
81104186 LG Reserves classified as Gen Fund – c/f adjustment – PY closing IFRS change
81104204 Landfill allowance balance carried forward
81104205 Adjustment to Landfill Allowance balance c/f – PY opening IFRS change
81104206 Adjustment to Landfill Allowance balance c/f – PY closing IFRS change
81105001 Adjust to c/fwd bal – NBV of non curr assets for sale at beginning of year – PPE
81105002 Adjust to c/fwd bal – Assets classified as available for sale in the year – PPE
81105003 Adjust to c/fwd bal – Assets sold in the year – PPE
81105004 Adjust to c/fwd bal – Impairment of Assets Held for Sale – PPE
81105005 Adjust to c/fwd bal – Reversal of impairment of Assets Held for Sale – PPE
81105006 Adjust to c/fwd bal – Assets no longer h.f.sale, not due to disp. by sale – PPE
81105007 Adjust to c/fwd bal – NBV of non curr assets for sale at beginning of yr – Other
81105008 Adjust to c/fwd bal – Assets class. as available for sale in the year – Other
81105009 Adjust to c/fwd bal – Assets sold in the year – Other
81105010 Adjust to c/fwd bal – Impairment of Assets Held for Sale – Other
81105011 Adjust to c/fwd bal – Reversal of impairment of Assets Held for Sale – Other
81105012 Adjust to c/fwd bal – Assets no longer h.f.sale, not due to disp. by sale – Othr
81106210 Adjust c/f Current Financial guarantee contracts
81106211 Adjust c/f Current Derivatives
81106212 Adjust c/f Current Other financial liabilities
81106310 Adjust c/f Non Current Financial guarantee contracts
81106311 Adjust c/f Non Current Derivatives
81106312 Adjust c/f Non Current Other financial liabilities
81107010 Adjustment to Taxation Income c/fwd- accounting policy change
81107020 Adjustment to Taxation Income c/fwd – MoG change
81107030 Adjustment to Taxation Income c/fwd – other
81107040 Taxation Income – carried forward
81108010 Adjustment to Operating Income c/fwd- accounting policy change
81108020 Adjustment to Operating Income c/fwd – MoG change
81108030 Adjustment to Operating Income c/fwd – other
81108031 Adjustment to Operating Income c/fwd – IFRS adjustment
81108040 Operating Income – carried forward
81108050 Govt – Adjustmt to Operating Income c/fwd- accounting policy change
81108070 Govt – Adjustmt to Operating Income c/fwd – other
81108071 Govt – Adjustmt to Operating Income c/fwd – IFRS adjustment
81109010 Adjustment to Operating Costs c/fwd- accounting policy change
81109020 Adjustment to Operating Costs c/fwd – MoG change
81109030 Adjustment to Operating Costs c/fwd – other
81109031 Adjustment to Operating Costs c/fwd – IFRS adjustment
81109040 Operating Costs – carried forward
81109050 Govt – Adjustment to Operating Costs c/fwd- accounting policy change
81109070 Govt – Adjustment to Operating Costs c/fwd – other
81109071 Govt – Adjustmt to Operating Costs c/fwd – IFRS adjustment
81110010 Adjustment to Finance Income c/fwd- accounting policy change
81110020 Adjustment to Finance Income c/fwd – MoG change
81110030 Adjustment to Finance Income c/fwd – other
81110040 Finance Income – carried forward
81111010 Adjustment to Other Finance Expense c/fwd- accounting policy change
81111020 Adjustment to Other Finance Expense c/fwd – MoG change
81111030 Adjustment to Other Finance Expense c/fwd – other
81111031 Adjustment to Other Finance Expense c/fwd – IFRS adjustment
81111040 Other Finance Expense – carried forward
81111070 Govt – Adjustmt to Finance Expenses c/fwd – other
81111071 Govt – Adjustmt to Finance Expenses c/fwd – IFRS adjustment
81111110 Adj to impairments in other comprehensive income – accounting policy change
81111120 Adj to impairments in other comprehensive income  – MoG change
81111130 Adj to impairments in other comprehensive income  – other
81111140 Adj to impairments in other comprehensive income – carried forward
81111210 Adj to unreaslised FX in other comprehensive income – accounting policy change
81111220 Adj to unreaslised FX in other comprehensive income  – MoG change
81111230 Adj to unreaslised FX in other comprehensive income  – other
81111240 Adj to unreaslised FX in other comprehensive income – carried forward
81111310 Adj to cash donations in other comprehensive income – accounting policy change
81111320 Adj to cash donations in other comprehensive income  – MoG change
81111330 Adj to cash donations in other comprehensive income  – other
81111340 Adj to cash donations in other comprehensive income – carried forward
81111410 Adj to asset donations in other comprehensive income – accounting policy change
81111420 Adj to asset donations in other comprehensive income  – MoG change
81111430 Adj to asset donations in other comprehensive income  – other
81111440 Adj to asset donations in other comprehensive income – carried forward
81111510 Adj to actuarial movements in other comp.income – accounting policy change
81111520 Adj to actuarial movements in other comprehensive income  – MoG change
81111530 Adj to actuarial movements in other comprehensive income  – other
81111540 Adj to actuarial movements in other comprehensive income – carried forward
81112010 Adj. to Unwinding of discount in provisions c/fwd- accounting policy change
81112020 Adjustment to Unwinding of discount in provisions c/fwd – MoG change
81112030 Adjustment to Unwinding of discount in provisions c/fwd – other
81112040 Unwinding of discount in provisions – carried forward
81113010 Adjustment to Pension Costs c/fwd- accounting policy change
81113020 Adjustment to Pension Costs c/fwd – MoG change
81113030 Adjustment to Pension Costs c/fwd – other
81113040 Pension Costs – carried forward
81114010 Adj. to Share of profit/loss of Assoc. & JV’s c/fwd- accounting policy change
81114020 Adjustment to Share of profit/loss of Assoc. & JV’s c/fwd – MoG change
81114030 Adjustment to Share of profit/loss of Assoc. & JV’s c/fwd – other
81114040 Share of profit/loss of Assoc. & JV’s – carried forward
81115010 Adj. to MI share of (profit)/loss of subsids c/fwd- accounting policy change
81115020 Adjustment to MI share of (profit)/loss of subsidiaries c/fwd – MoG change
81115030 Adjustment to MI share of (profit)/loss of subsidiaries c/fwd – other
81115040 MI share of (profit)/loss of subsidiaries – carried forward
81116010 Adjustment to Reversal of notional costs c/fwd- accounting policy change
81116020 Adjustment to Reversal of notional costs c/fwd – MoG change
81116030 Adjustment to Reversal of notional costs c/fwd – other
81116040 Reversal of notional costs – carried forward
81117010 Adjustment to Corporation tax c/fwd- accounting policy change
81117020 Adjustment to Corporation tax c/fwd – MoG change
81117030 Adjustment to Corporation tax c/fwd – other
81117040 Corporation tax – carried forward
81118010 Adj. to (Surplus)/Deficit from Discontinued ops c/fwd- accounting policy change
81118020 Adjustment to (Surplus)/Deficit from Discontinued operations c/fwd – MoG change
81118030 Adjustment to (Surplus)/Deficit from Discontinued operations c/fwd – other
81118040 (Surplus)/Deficit from Discontinued operations – carried forward
81119010 Adj to revaluations in other comprehensive income – accounting policy change
81119020 Adj to Revaluations in other comprehensive income  – MoG change
81119030 Adj to Revaluations in other comprehensive income  – other
81119040 Adj to Revaluations in other comprehensive income – carried forward
82000001 Other items due to the Consolidated Fund
82000003 Capital grant released to I&E but not netted off against amortisation
82000004 Other non-cash transactions
82000005 Movements in inventories/ WISC arising from revaluations & reclassifications
82000006 Movements in receivables not passing through the I&E
82000007 Movements in payables not passing through the I&E
82000008 Adjustment to use of provisions
82000009 Other pension adjustments
82000010 Movement on non current asset accruals & payables
82000011 Proceeds on sale of intangible assets
82000012 Proceeds on sale of tangible non current assets
82000013 Less movement on non current asset accruals & receivables
82000015 Proceeds from sale of non current asset investments
82000016 Loans made
82000018 From the Consolidated Fund (Supply) – prior year
82000019 Advances from the Contingencies Fund
82000020 Repayments to the Contingencies Fund
82000021 Advances from the National Loans Fund
82000022 Repayment of loans from the National Loans Fund
82000023 Capital elements of payments in respect of finance leases & on-BS PFI contracts
82000024 Loans – Other
82000025 Net Cash requirement
82000026 From the Consolidated Fund Supply – prior year
82000027 Other movements
82000028 Increase in provisions or reversals not charged to the I&E
82000029 Operating cashflow from discontinued operations
82000030 Investing activities cashflow from discontinued operations
82000031 Financing cashflows from discontinued operations
82000032 Cap element of fin leases & PFI  – Other Adj
82100001 Total cashflow from operating activities
82100002 Total cashflow from investing activities
82100003 Total cashflow from financing activities
82100004 Net increase / (decrease) in cash and cash equivalent balances
82100005 Prior period cashflow adjust re operating activities
82100006 Prior period cashflow adjust re investing activities
82100007 Prior period cashflow adjust re financing activities
82100008 Prior period cashflow adjust re consolidated fund movements
83000011 Accrued GiA (income) brought forward
83000012 Accrued GiA (financing) brought forward
83000013 Accrued GiA (government grant reserve) brought forward
83000021 Accrued GiA (income) carried forward
83000022 Accrued GiA (financing) carried forward
83000023 Accrued GiA (government grant reserve) carried forward
83101001 Shr of Operating results of Scot Joint Boards (WGA bodies)
83101002 Shr of Other CI&E (in reserves) of Scot Joint Boards (WGA bodies)
83101010 Shr of gross liabilities of Scot Joint Boards (WGA bodies)
83101011 Contr to/frm General Fund with Reserves of Grp Entities – Scot JBs (WGA bodies)
83101012 Contr to/frm Reserves of Grp Entities with General Fund- Scot JBs (WGA bodies)
83101014 C/f opening bal – Shr of net assets of Scot Joint Boards (WGA bodies)
83101015 Adj to c/f opening bal – Shr of net assets of Scot Joint Boards (WGA bodies)
83101016 Opening bal – Shr of net assets of Scot Joint Boards (WGA bodies)
83101018 Disposals – Shr of net assets of Scot Joint Boards (WGA bodies)
83101020 Share of post tax results – Shr of net assets of Scot Joint Boards (WGA bodies)
83101022 Reclassifications – Shr of net assets of Scot Joint Boards (WGA bodies)
83101024 Shr of gross assets of Scot Joint Boards (WGA bodies)
83101025 Surplus/deficit for the year – Scot Joint Boards (deduct from 84000703)
83211001 HIA Carriageway GRC estimate
83211002 HIA Carriageway depreciation estimate
83211003 HIA Carriageway DRC estimate
83211004 HIA Carriageway calculation basis – actual inventory
83211005 HIA Carriageway calculation basis – sample inventory
83211006 HIA Carriageway calculation basis – default values
83211007 HIA Carriageway calculation basis – combination
83212001 HIA Footways & cycletracks GRC estimate
83212002 HIA Footways & cycletracks depreciation estimate
83212003 HIA Footways & cycletracks DRC estimate
83212004 HIA Footways & cycletracks calculation basis – actual inventory
83212005 HIA Footways & cycletracks calculation basis – sample inventory
83212006 HIA Footways & cycletracks calculation basis – default values
83212007 HIA Footways & cycletracks calculation basis – combination
83213001 HIA Structures GRC estimate
83213004 HIA Structures calculation basis – actual inventory
83213005 HIA Structures calculation basis – sample inventory
83213006 HIA Structures calculation basis – default values
83213007 HIA Structures calculation basis – combination
83214001 HIA Lighting GRC estimate
83214002 HIA Lighting depreciation estimate
83214003 HIA Lighting DRC estimate
83214004 HIA Lighting calculation basis – actual inventory
83214005 HIA Lighting calculation basis – sample inventory
83214006 HIA Lighting calculation basis – default values
83214007 HIA Lighting calculation basis – combination
83215001 HIA Traffic management GRC estimate
83215002 HIA Traffic management depreciation estimate
83215003 HIA Traffic management DRC estimate
83215004 HIA Traffic management calculation basis – actual inventory
83215005 HIA Traffic management calculation basis – sample inventory
83215006 HIA Traffic management calculation basis – default values
83215007 HIA Traffic management calculation basis – combination
83216001 HIA Street furniture GRC estimate
83216002 HIA Street furniture depreciation estimate
83216003 HIA Street furniture DRC estimate
83216004 HIA Street furniture calculation basis – actual inventory
83216005 HIA Street furniture calculation basis – sample inventory
83216006 HIA Street furniture calculation basis – default values
83216007 HIA Street furniture calculation basis – combination
83217001 HIA Land GRC estimate
83217003 HIA Land DRC estimate
83217004 HIA Land calculation basis – actual inventory
83217005 HIA Land calculation basis – sample inventory
83217006 HIA Land calculation basis – default values
83217007 HIA Land calculation basis – combination
83218001 HIA-Carriageway-Estimated percentage of work completed
83218002 HIA-Footways & cycletracks-Estimated percentage of work completed
83218003 HIA-Structures-Estimated percentage of work completed
83218004 HIA-Lighting-Estimated percentage of work completed
83218005 HIA-Traffic management-Estimated percentage of work completed
83218006 HIA-Street furniture-Estimated percentage of work completed
83218007 HIA-Land-Estimated percentage of work completed
83218008 HIA-Total DRC revaluation estimated percentage of work completed
83219001 CIPFA QUESTION 1
83219002 CIPFA QUESTION 2
83219003 CIPFA QUESTION 3
83219004 CIPFA QUESTION 4
83219005 CIPFA QUESTION 5
83219006 CIPFA QUESTION 6A
83219007 CIPFA QUESTION 6B
83219008 CIPFA QUESTION 6C
83219009 CIPFA QUESTION 6D
83219010 CIPFA QUESTION 6E
83219011 CIPFA QUESTION 6F
83219012 CIPFA QUESTION 7
83219013 CIPFA QUESTION 8A
83219014 CIPFA QUESTION 8B
83219015 CIPFA QUESTION 8C
83219016 CIPFA QUESTION 8D
83219017 CIPFA QUESTION 8E
83219018 CIPFA QUESTION 9
83219019 CIPFA QUESTION 10
83221001 Audit opinion – Unqualified Opinion
83221002 Audit opinion – Qualified except for opinion: Limitation of Scope
83221003 Audit opinion – Qualified except for opinion: Disagreement
83221004 Audit opinion – Adverse Opinion
83221005 Audit opinion – Disclaimer of Opinion
83221010 Version Number for C Pack
83222111 Schools: number of off-balance sheet PFI schemes
83222112 Schools: estimated capital value of off-balance sheet PFI schemes
83222113 Schools: number of on-balance sheet PFI schemes
83222121 Housing renovations: number of off-balance sheet PFI schemes
83222122 Housing renovations: estimated capital value of off-balance sheet PFI schemes
83222123 Housing renovations: number of on-balance sheet PFI schemes
83222131 Other >£500m: number of off-balance sheet PFI schemes
83222132 Other >£500m: estimated capital value of off-balance sheet PFI schemes
83222133 Other >£500m: number of on-balance sheet PFI schemes
83225001 Answered yes to reclassifying a financial asset worth >£50 million
83225004 Answer Y to impairing by credit loss without reduc. Ass. carrying amt worth>£50m
83225007 Answered yes to having Financial Liabilities >£50 million
84000001 Deprecn of Fixed Assets- (non cash in I&E)
84000002 Surplus / (deficit) attributable to JV
84000007 Non cash items relating to the disposal of fixed assets
84000008 Non cash items relating to the disposal of investment
84000009 Deferred of debt redemption premium
84000010 Other Capital Grant release
84000011 Other non-cash movement
84000012 Cap receipts in I&E Acc -remove & incl it in cash flow from capital activities
84000013 Actual amt paid to pension fund- charged against Council Tax for pension in year
84000014 Movement in Collection Fund balance – Billing authorities only
84000015 Proceeds from sale of LATs
84000016 Purchase of LATs from other local authority
84000017 Adjustment: movement on fixed assets creditors & accruals
84000018 Proceeds from sale of intangible fixed assets
84000019 Proceeds from sale of tangible fixed assets
84000020 Adjustment: movement on fixed assets debtors & accruals
84000021 Other capital payments: deferred debtors advances
84000022 Adjustment: movement in creditors/accruals relating to other capital payments
84000024 Adjustment: movement on capital receipts debtors/accruals
84000027 Adjustment: movement on capital grant creditors/accruals
84000028 Purchase / addition of long & short term investment
84000029 Proceeds from sale of long & short term investment
84000030 Other adjustments to capital and investing activities
84000031 New long term loans raised
84000032 Repayment of long term loans
84000033 Net movement in short term loans (net of loan raised & repaid in year)
84000034 Other movements in working capital
84000035 Interest received- (cash inflows ROI & service of financing)
84000036 Dividends recd from investmts- (cash inflows ROI & service of financing)
84000037 Taxation (Group Accounts only)
84000038 Purchase of Fixed Assets- (cash outflows capital activities)
84000039 Purchase of Long term investments- (cash outflows capital activities)
84000040 Other Capital Cash Payments- (cash outflows capital activities)
84000041 Sales of Fixed Assets- (cash inflows capital acitivites)
84000042 Proceeds from LT Investments matured in year- (cash inflows capital acitivites)
84000043 Capital Grants Rec. (from central government)- (cash inflows capital acitivites)
84000044 Capital Grants Received (other contributions)- (cash inflows capital acitivites)
84000045 Other Capital Cash Receipts- (cash inflows capital acitivites)
84000046 Equity Dividends paid (Group Accounts Only)
84000049 Net Cash acquired with subsidiary- (cash inflows acq & disposals)
84000055 Repymts of amts borrowed- (cash outflows financing)
84000056 Capital element of Finance lease rental pymts & PFI pymts (cash outflows finan.)
84000058 Issue of Share Capital – (cash inflows financing)
84000059 New loans raised- (cash inflows financing)
84000060 New short term loans raised- (cash inflows financing)
84000061 Impairment of Non Current Assets
84000062 (Increase)/Decrease in Interest Debtors
84000063 Increase/(Decrease) in Interest Creditors
84000064 Repayments of capital grants (Gov’t)
84000065 Repayments of capital grants (Non-Gov’t)
84000066 Other payments for financing activities
84000067 Carrying amount of PP&E, investment property & intangible assets sold
84000068 Proceeds from the disposal of PP&E, investment property & intangible assets
84000069 Capital Grants credited to CI&E surplus/deficit
84000070 Other adjustmts for investg or financg activities in CI&E surplus/deficit
84000071 Reversal of items in the CI&E surplus/deficit shown separately
84000072 Increase/(Decrease) in cash per LA cash flow movements
84000073 CI&E Surplus/deficit used in LA cash flow
84000074 Opening cash balance (LA cash flow)
84000075 Closing cash balance (LA cash flow)
84000076 Movement in cash balance (LA cash flow)
84000101 Tangible Fixed Assets NBV – Owned Dwellings
84000102 Tangible Fixed Assets NBV – Owned Other Land & Buildings
84000103 Tangible Fixed Assets NBV – Owned Infrastructure
84000104 Tangible Fixed Assets NBV – Owned Single Use Military Equipment
84000105 Tangible Fixed Assets NBV – Owned Transport Equipment
84000106 Tangible Fixed Assets NBV – Owned Plant & Machinery
84000107 Tangible Fixed Assets NBV – Owned POA & assets under construction
84000108 Tangible Fixed Assets NBV – Owned Investment Properties
84000109 Tangible Fixed Assets NBV – Owned IT: Hardware & Equipment
84000111 Tangible Fixed Assets NBV – Owned Furniture and Fittings
84000112 Tangible Fixed Assets NBV – Owned Antiques & Works of Art
84000113 Tangible Fixed Assets NBV – Owned Cultivated Assets
84000114 Property, Plant & Equipment NBV – Owned Land
84000115 Property, Plant & Equipment NBV – Owned Community Assets (LG only)
84000116 Property, Plant & Equipment NBV – Owned Surplus Assets (LG only)
84000201 Tangible Fixed Assets NBV – Leased (PFI) Dwellings
84000202 Tangible Fixed Assets NBV – Leased (PFI) Other Land & Buildings
84000203 Tangible Fixed Assets NBV – Leased (PFI) Infrastructure
84000204 Tangible Fixed Assets NBV – Leased (PFI) Single Use Military Equipment
84000205 Tangible Fixed Assets NBV – Leased (PFI) Transport Equipment
84000206 Tangible Fixed Assets NBV – Leased (PFI) Plant & Machinery
84000207 Tangible Fixed Assets NBV – Leased (PFI) POA & assets under construction
84000208 Tangible Fixed Assets NBV – Leased (PFI) Investment Properties
84000209 Tangible Fixed Assets NBV – Leased (PFI) IT: Hardware & Equipment
84000211 Tangible Fixed Assets NBV – Leased (PFI) Furniture and Fittings
84000212 Tangible Fixed Assets NBV – Leased (PFI) Antiques & Works of Art
84000213 Tangible Fixed Assets NBV – Leased (PFI) Cultivated Assets
84000214 Property, Plant & Equipment NBV – On B/S PFI Land
84000216 Property, Plant & Equipment NBV – On B/S PFI Surplus Assets (LG only)
84000301 Tangible Fixed Assets NBV – Leased (non-PFI) Dwellings
84000302 Tangible Fixed Assets NBV – Leased (non-PFI) Other Land & Buildings
84000303 Tangible Fixed Assets NBV – Leased (non-PFI) Infrastructure
84000304 Tangible Fixed Assets NBV – Leased (non-PFI) Single Use Military Equipment
84000305 Tangible Fixed Assets NBV – Leased (non-PFI) Transport Equipment
84000306 Tangible Fixed Assets NBV – Leased (non-PFI) Plant & Machinery
84000307 Tangible Fixed Assets NBV – Leased (non-PFI) POA & assets under construction
84000308 Tangible Fixed Assets NBV – Leased (non-PFI) Investment Properties
84000309 Tangible Fixed Assets NBV – Leased (non-PFI) IT: Hardware & Equipment
84000311 Tangible Fixed Assets NBV – Leased (non-PFI) Furniture and Fittings
84000312 Tangible Fixed Assets NBV – Leased (non-PFI) Antiques & Works of Art
84000313 Tangible Fixed Assets NBV – Leased (non-PFI) Cultivated Assets
84000314 Property, Plant & Equipment NBV – Finance lease – Land
84000315 Property, Plant & Equipment NBV – Finance lease – Community Assets (LG only)
84000401 Property, Plant & Equipment NBV – Residual PFI int. – Dwellings
84000402 Property, Plant & Equipment NBV – Residual PFI int. – Buildings
84000403 Property, Plant & Equipment NBV – Residual PFI int. – Infrastructure
84000404 Property, Plant & Equipment NBV – Residual PFI int. – Single Use Military Equip.
84000405 Property, Plant & Equipment NBV – Residual PFI int. – Transport Equipment
84000406 Property, Plant & Equipment NBV – Residual PFI int. – Plant & Machinery
84000407 Property, Plant & Equipment NBV – Residual PFI int. – POA & assets under constr.
84000408 Property, Plant & Equipment NBV – Residual PFI int. – Investment Properties
84000409 Property, Plant & Equipment NBV – Residual PFI int. – IT: Hardware & Equipment
84000411 Property, Plant & Equipment NBV – Residual PFI int. – Furniture and Fittings
84000412 Property, Plant & Equipment NBV – Residual PFI int. – Antiques & Works of Art
84000413 Property, Plant & Equipment NBV – Residual PFI int. – Cultivated Assets
84000414 Property, Plant & Equipment NBV – Residual PFI int. – Land
84000501 Property, Plant & Equipment NBV – Owned dwellings freehold
84000502 Property, Plant & Equipment NBV- Owned buildings freehold
84000503 Property, Plant & Equipment NBV- Owned land freehold
84000504 Property, Plant & Equipment NBV – Owned dwellings long leasehold
84000505 Property, Plant & Equipment NBV- Owned buildings long leasehold
84000506 Property, Plant & Equipment NBV- Owned land long leasehold
84000507 Property, Plant & Equipment NBV – Owned dwellings short leasehold
84000508 Property, Plant & Equipment NBV- Owned buildings short leasehold
84000509 Property, Plant & Equipment NBV- Owned land short leasehold
84000601 Property, Plant & Equipment NBV – Donated – Dwellings
84000602 Property, Plant & Equipment NBV – Donated – Buildings
84000603 Property, Plant & Equipment NBV – Donated – Infrastructure
84000604 Property, Plant & Equipment NBV – Donated – Single Use Military Equipment
84000605 Property, Plant & Equipment NBV – Donated – Transport Equipment
84000606 Property, Plant & Equipment NBV – Donated – Plant & Machinery
84000607 Property, Plant & Equipment NBV – Donated – POA & assets under construction
84000608 Property, Plant & Equipment NBV – Donated – Investment Properties
84000609 Property, Plant & Equipment NBV – Donated – IT: Hardware & Equipment
84000610 Property, Plant & Equipment NBV – Donated – IT: Internally Developed Software
84000612 Property, Plant & Equipment NBV – Donated – Antiques & Works of Art
84000613 Property, Plant & Equipment NBV – Donated – Cultivated Assets
84000614 Property, Plant & Equipment NBV – Donated – Land
84000615 Property, Plant & Equipment NBV – Owned (donated) Community Assets
84000616 Property, Plant & Equipment NBV – Owned (donated) Surplus Assets
84000701 Total Assets – JV’s
84000702 Total Liabilities and Shareholders Equity – JV’s
84000703 (Surplus) / Deficit for the year – JV’s
84000704 Total Assets – Associates
84000705 Total Liabilities and Shareholders Equity – Associates
84000706 (Surplus) / Deficit for the year – Associates
84000707 Adjustment to c/fwd balances – Total Assets – JV’s
84000708 Adjustment to c/fwd balances – Total Liabilities and Shareholders Equity – JV’s
84000709 Adjustment to c/fwd balances – (Surplus) / Deficit for the year – JV’s
84000710 Adjustment to c/fwd balances – Total Assets – Associates
84000711 Adjust to c/fwd bal – Total Liabilities and Shareholders Equity – Associates
84000712 Adjustment to c/fwd balances – (Surplus) / Deficit for the year – Associates
84000801 Adjust. to c/fwd for Liabilities in Disposal Groups
85000101 PPE impairment charge & reversal tfr to operating costs – dwellings
85000102 PPE impairment charge & reversal tfr to operating costs – buildings
85000103 PPE impairment charge & reversal tfr to operating costs – land
85000104 PPE impairment charge & reversal tfr to operating costs – infrastructure
85000105 PPE impairment charge & reversal tfr to operating costs – SUME
85000106 PPE impairment charge & reversal tfr to operating costs – Transport Equip
85000107 PPE impairment charge & reversal tfr to operating costs – P&M
85000108 PPE impairment charge & reversal tfr to operating costs – POA & AUC
85000109 PPE impairment charge & reversal tfr to operating costs – Inv Properties
85000110 PPE impairment charge & reversal tfr to operating costs – IT Hardware
85000111 PPE impairment charge & reversal tfr to operating costs – F&F
85000112 PPE impairment charge & reversal tfr to operating costs – Antiques
85000113 PPE impairment charge & reversal tfr to operating costs – Cultivated assets
85000114 PPE impairment charge & reversal tfr to operating costs – Community assets
85000115 PPE impairment charge & reversal tfr to operating costs – Surplus assets
85000201 PPE impairment charge & reversal tfr to reval. reserve – dwellings
85000202 PPE impairment charge & reversal tfr to reval. reserve – buildings
85000203 PPE impairment charge & reversal tfr to reval. reserve – land
85000204 PPE impairment charge & reversal tfr to reval. reserve – infrastructure
85000205 PPE impairment charge & reversal tfr to reval. reserve – SUME
85000206 PPE impairment charge & reversal tfr to reval. reserve – Transport Equip
85000207 PPE impairment charge & reversal tfr to reval. reserve – P&M
85000208 PPE impairment charge & reversal tfr to reval. reserve – POA & AUC
85000209 PPE impairment charge & reversal tfr to reval. reserve – Inv Properties
85000210 PPE impairment charge & reversal tfr to reval. reserve – IT Hardware
85000211 PPE impairment charge & reversal tfr to reval. reserve – F&F
85000212 PPE impairment charge & reversal tfr to reval. reserve – Antiques
85000213 PPE impairment charge & reversal tfr to reval. reserve – Cultivated assets
85000214 PPE impairment charge & reversal tfr to reval. reserve – Community assets
85000215 PPE impairment charge & reversal tfr to reval. reserve – Surplus assets
85000501 IFA impairment charge & reversal tfr to operating costs – DE
85000502 IFA impairment charge & reversal tfr to operating costs – Patents
85000503 IFA impairment charge & reversal tfr to operating costs – IT_IDS
85000504 IFA impairment charge & reversal tfr to operating costs – SW LIC
85000505 IFA impairment charge & reversal tfr to operating costs – Goodwill
85000506 IFA impairment charge & reversal tfr to operating costs – LTAO
85000507 IFA impairment charge & reversal tfr to operating costs – SUME-INT
85000601 IFA impairment charge & reversal tfr to reval.reserve – DE
85000602 IFA impairment charge & reversal tfr to reval.reserve – Patents
85000603 IFA impairment charge & reversal tfr to reval.reserve – IT_IDS
85000604 IFA impairment charge & reversal tfr to reval.reserve – SW LIC
85000605 IFA impairment charge & reversal tfr to reval.reserve – Goodwill
85000606 IFA impairment charge & reversal tfr to reval.reserve – LTAO
85000607 IFA impairment charge & reversal tfr to reval.reserve – SUME-INT
86000102 Deposits – Loans & Rec. at amortised cost
86000103 Loans – Loans & Rec. at amortised cost
86000106 Other – Loans & Rece. at amortised cost
86000111 Curr. Shares and equity type invest. – Held to maturity invest.at amortised cost
86000112 Deposits- Held to maturity investmts at amortised cost
86000116 Other- Held to maturity investments at amortised cost
86000121 Shares and equity type investments- Designated as fair value through the OCS (ST
86000125 Derivatives- Designated as fair value through the OCS (ST)
86000126 Other- Designated as fair value through the OCS (ST)
86000131 Shares and equity type investments- Available for sale at fair val
86000136 Oth- Available for sale at fair val
86000141 Shares and equity type invests- Held for trading at fair value
86000145 Deriv- Held for trading at fair value
86000146 Other- Held for trading at fair val
86000151 Equity Invest. – Unquoted equity at cost (LG only)
86000152 Oth – Unquoted equity at cost (LG only)
86000153 IMF special drawing rights- Held for trading (OCS)
86000154 Monetary gold- Held for Trading (OCS)
86000155 Student Loans – Loans & Receivables at amortised cost (ST)
86000203 Deposits – Loans & Receivables at amortised cost
86000204 Loans – Loans & Receivables at amortised cost
86000209 Other – Loans & Receivables at amortised cost
86000212 NC Shares and equity type invest. – Held to maturity invest. at amortised cost
86000213 Deposits- Held to maturity investments at amortised cost
86000219 Other- Held to maturity investments at amortised cost (LT)
86000222 Shares and equity type investments- Designated as fair value through the OCS
86000228 Derivatives- Designated as fair value through the OCS
86000229 Other- Designated as fair value through the OCS
86000231 Launch fund investments- Available for sale at fair value
86000232 Shares and equity type investments- Available for sale at fair value
86000238 Other- Available for sale at fair value (LT)
86000242 Shares and equity type investments- Held for trading at fair value
86000248 Derivatives- Held for trading at fair value
86000249 Other- Held for trading at fair value
86000251 Equity Investments – Unquoted equity at cost (LG only)
86000252 Other – Unquoted equity at cost (LG only)
86000253 Accured Income – Loans and Rec at amortised cost
86000256 Student Loans – Loans & Receivables at amortised cost (LT)
86000301 Opening bal.
86000302 Increase in provision during the year
86000303 Provision utilised (trade and other receivables written off)
86000304 Provision written back during the year (no longer required)
86000305 Bad debts recovered during the year
86000402 Provisions-Untaken staff leave-Due between 1 and 5 years
86000403 Provisions-Untaken staff leave-Due between 5 and 10 years
86000404 Provisions-Early Departure-Due within one year
86000405 Provisions-Early Departure-Due between 1 and 5 years
86000406 Provisions-Early Departure-Due between 5 and 10 years
86000410 Provisions-Environmental Damage-Due within one year
86000411 Provisions-Environmental Damage-Due between 1 and 5 years
86000412 Provisions-Environmental Damage-Due between 5 and 10 years
86000416 Provisions-Nuclear Decommissioning-Due within one year
86000417 Provisions-Nuclear Decommissioning-Due between 1 and 5 years
86000418 Provisions-Nuclear Decommissioning-Due between 5 and 10 years
86000422 Provisions-Clinical Negligence-Due within one year
86000423 Provisions-Clinical Negligence-Due between 1 and 5 years
86000424 Provisions-Clinical Negligence-Due between 5 and 10 years
86000428 Provisions-Deferred Corporation Tax-Due within one year
86000429 Provisions-Coal Health-Due within one year
86000430 Provisions-Coal Health-Due between 1 and 5 years
86000431 Provisions-Coal Health-Due between 5 and 10 years
86000435 Provisions-Unbilled Legal Fees-Due within one year
86000436 Provisions-Unbilled Legal Fees-Due between 1 and 5 years
86000437 Provisions-Unbilled Legal Fees-Due between 5 and 10 years
86000441 Provisions-Bad Debts on Loans-Due within one year
86000442 Provisions-Bad Debts on Loans-Due between 1 and 5 years
86000443 Provisions-Bad Debts on Loans-Due between 5 and 10 years
86000447 Provisions-Legal Claims-Due within one year
86000448 Provisions-Legal Claims-Due between 1 and 5 years
86000449 Provisions-Legal Claims-Due between 5 and 10 years
86000453 Provisions-Other-Due within one year
86000454 Provisions-Other-Due between 1 and 5 years
86000455 Provisions-Other-Due between 5 and 10 years
86000458 Provisions-Other-Due thereafter
86000459 Provisions-Emissions liabiliy-Due within one year
86000460 Provisions-Emissions liabiliy-Due between 1 and 5 years
86000503 Finan. guarantees at amortised cost
86000505 Other current finan liabilities at amortised cost
86000506 Finan. guarantees at fair value through OCS (designated)
86000507 Deriv. at fair value through OCS (designated)
86000508 Other current finan liabilities at fair value through OCS (designated)
86000509 Finan. guarantees held at fair value for trading
86000510 Deriva. at held fair value for trading
86000511 Other current finan liabilities held at fair value for trading
86000603 Financial guarantees at amortised cost
86000605 Other current financial liabilities at amortised cost
86000606 Financial guarantees at fair value through OCS (designated)
86000607 Derivatives at fair value through OCS (designated)
86000608 Other current financial liabilities at fair value through OCS (designated)
86000609 Financial guarantees held at fair value for trading
86000610 Derivatives at held fair value for trading
86000611 Other non curr Fin. Liab. held @ fv for trading (with entities outside WGA bdry)
86000701 Fair value of financial asset loans & receivables carried at amortised cost
86000702 Fair value of financial assets held to maturity carried at amortised cost
86000703 Fair value of financial liabs carried at amortised cost
86000704 Fair value of financial assets available for sale
86000705 Fair Value Level 1 Fin Assets – Launch fund investments
86000706 Fair Value Level 1 Fin Assets – Shares and equity type investments
86000707 Fair Value Level 1 Fin Assets – Deposits
86000708 Fair Value Level 1 Fin Assets – Loans
86000709 Fair Value Level 1 Fin Assets – IMF special drawing rights
86000710 Fair Value Level 1 Fin Assets – Derivatives
86000711 Fair Value Level 1 Fin Assets – Other
86000712 Fair Value Level 1 Fin Liabilities – Financial guarantees
86000713 Fair Value Level 1 Fin Liabilities – Derivatives
86000714 Fair Value Level 2 Fin Assets – Launch fund investments
86000715 Fair Value Level 2 Fin Assets – Shares and equity type investments
86000716 Fair Value Level 2 Fin Assets – Deposits
86000717 Fair Value Level 2 Fin Assets – Loans
86000718 Fair Value Level 2 Fin Assets – IMF special drawing rights
86000719 Fair Value Level 2 Fin Assets – Derivatives
86000720 Fair Value Level 2 Fin Assets – Other
86000721 Fair Value Level 2 Fin Liabilities – Financial guarantees
86000722 Fair Value Level 2 Fin Liabilities – Derivatives
86000723 Fair Value Level 3 Fin Assets – Launch fund investments
86000724 Fair Value Level 3 Fin Assets – Shares and equity type investments
86000725 Fair Value Level 3 Fin Assets – Deposits
86000726 Fair Value Level 3 Fin Assets – Loans
86000727 Fair Value Level 3 Fin Assets – IMF special drawing rights
86000728 Fair Value Level 3 Fin Assets – Derivatives
86000729 Fair Value Level 3 Fin Assets – Other
86000730 Fair Value Level 3 Fin Liabilities – Financial guarantees
86000731 Fair Value Level 3 Fin Liabilities – Derivatives
86001111 AAA rating – Cash and liquid deposits
86001112 AAA rating – Loans and receivables carried at amortised cost
86001113 AAA rating – Held to maturity investments at amortised cost
86001114 AAA rating – Available-for-sale financial assets carried at fair value
86001115 AAA rating – Financial assets carried at fair value through OCS (designated)
86001116 AAA rating – Held for trading finan. assets carried at fair value through OCS
86001117 AAA rating – Unquoted equity investments carried at cost (LG only)
86001121 AA rating – Cash and liquid deposits
86001122 AA rating – Loans and receivables carried at amortised cost
86001123 AA rating – Held to maturity investments at amortised cost
86001124 AA rating – Available-for-sale financial assets carried at fair value
86001125 AA rating – Financial assets carried at fair value through OCS (designated)
86001126 AA rating – Held for trading financial assets carried at fair value through OCS
86001127 AA rating – Unquoted equity investments carried at cost (LG only)
86001131 A rating – Cash and liquid deposits
86001132 A rating – Loans and receivables carried at amortised cost
86001133 A rating – Held to maturity investments at amortised cost
86001134 A rating – Available-for-sale financial assets carried at fair value
86001135 A rating – Financial assets carried at fair value through OCS (designated)
86001136 A rating – Held for trading financial assets carried at fair value through OCS
86001137 A rating – Unquoted equity investments carried at cost (LG only)
86001141 Rated not strong – Cash and liquid deposits
86001142 Rated not strong – Loans and receivables carried at amortised cost
86001143 Rated not strong – Held to maturity investments at amortised cost
86001144 Rated not strong – Available-for-sale financial assets carried at fair value
86001145 Rated not strong – Finan. assets carried at fair value through OCS (designated)
86001146 Rated not strong – Held for trading fin. Ass. carried at fair value through OCS
86001151 Not rated – Cash and liquid deposits
86001152 Not rated – Loans and receivables carried at amortised cost
86001153 Not rated – Held to maturity investments at amortised cost
86001154 Not rated – Available-for-sale financial assets carried at fair value
86001155 Not rated – Financial assets carried at fair value through OCS (designated)
86001156 Not rated – Held for trading financial assets carried at fair value through OCS
86001157 Not rated – Unquoted equity investments carried at cost (LG only)
86001211 UK – Cash and liquid deposits
86001212 UK – Loans and receivables carried at amortised cost
86001213 UK – Held to maturity investments at amortised cost
86001214 UK – Available-for-sale financial assets carried at fair value
86001215 UK – Financial assets carried at fair value through OCS (designated)
86001216 UK – Held for trading financial assets carried at fair value through OCS
86001217 UK – Unquoted equity investments carried at cost (LG only)
86001221 Europe – Cash and liquid deposits
86001222 Europe – Loans and receivables carried at amortised cost
86001223 Europe – Held to maturity investments at amortised cost
86001224 Europe – Available-for-sale financial assets carried at fair value
86001225 Europe – Financial assets carried at fair value through OCS (designated)
86001226 Europe – Held for trading financial assets carried at fair value through OCS
86001231 US – Cash and liquid deposits
86001232 US – Loans and receivables carried at amortised cost
86001233 US – Held to maturity investments at amortised cost
86001234 US – Available-for-sale financial assets carried at fair value
86001235 US – Financial assets carried at fair value through OCS (designated)
86001236 US – Held for trading financial assets carried at fair value through OCS
86001241 Asia – Cash and liquid deposits
86001242 Asia – Loans and receivables carried at amortised cost
86001243 Asia – Held to maturity investments at amortised cost
86001244 Asia – Available-for-sale financial assets carried at fair value
86001245 Asia – Financial assets carried at fair value through OCS (designated)
86001246 Asia – Held for trading financial assets carried at fair value through OCS
86001251 Other – Cash and liquid deposits
86001252 Other – Loans and receivables carried at amortised cost
86001253 Other – Held to maturity investments at amortised cost
86001254 Other – Available-for-sale financial assets carried at fair value
86001255 Other – Financial assets carried at fair value through OCS (designated)
86001256 Other – Held for trading financial assets carried at fair value through OCS
86001261 US Prior Year – Cash and liquid deposits
86001262 US Prior Year – Loans and receivables carried at amortised cost
86001263 US Prior Year – Held to maturity investments at amortised cost
86001264 US Prior Year – Available-for-sale financial assets carried at fair value
86001265 US Prior Year – Financial assets carried at fair value through OCS (designated)
86001266 US Prior Year – Held for trading fin. assets carried at fair value through OCS
86001301 Impact on I&E for 10% increase in exchange rates
86001302 Impact on net worth for 10% increase in exchange rates
86001303 Impact on I&E for 10% decrease in exchange rates
86001304 Impact on net worth for 10% decrease in exchange rates
86001311 Non-derivative financial liabs maturing in 0-12 mths
86001312 Non-derivative financial liabs maturing in 1-2 years
86001313 Non-derivative financial liabs maturing in 2-5 years
86001314 Non-derivative financial liabs maturing in 5-10 years
86001315 Non-derivative financial liabs maturing in >10 years
86001321 Derivative liabs maturing in 0-12 mths
86001322 Derivative liabs maturing in 1-2 years
86001323 Derivative liabs maturing in 2-5 years
86001324 Derivative liabs maturing in 5-10 years
86001325 Derivative liabs maturing in >10 years
86001401 Guarantees – Balance 1 April
86001402 Guarantees – Increase in year
86001403 Guarantees – Liabilities crystallised in year
86001404 Guarantees – Obligations expired in year
86001405 Guarantees – Balance 31 March
86001406 Guarantees – Amount reported to Parliament
86001407 Indemnities – Balance 1 April
86001408 Indemnities – Increase in year
86001409 Indemnities – Liabilities crystallised in year
86001410 Indemnities – Obligations expired in year
86001411 Non-interest bearing financial assets in sterling
86001412 Floating rate financial assets in sterling
86001413 Fixed rate financial assets in sterling
86001414 Weighted average interest rate (percentage) of financial assets in sterling
86001415 Weighted average time period (years) of financial assets in sterling
86001416 Letters of comfort – Obligations expired in year
86001417 Letters of comfort – Balance 31 March
86001418 Letters of comfort – Amount reported to Parliament
86001421 Non-interest bearing financial assets in other currencies
86001422 Floating rate financial assets in other currencies
86001423 Fixed rate financial assets in other currencies
86001424 Weighted average int. rate (percentage) of financial assets in other currencies
86001425 Weighted average time period (years) of financial assets in other currencies
86001511 Non-interest bearing financial liabs in sterling
86001512 Floating rate financial liabs in sterling
86001513 Fixed rate financial liabs in sterling
86001514 Weighted average interest rate (percentage) of financial liabs in sterling
86001515 Weighted average time period (years) of financial liabs in sterling
86001521 Non-interest bearing financial liabs in other currencies
86001522 Floating rate financial liabs in other currencies
86001523 Fixed rate financial liabs in other currencies
86001524 Weighted average int. rate (percentage) of financial liabs in other currencies
86001525 Weighted average time period (years) of financial liabs in other currencies
86001611 Impact on I&E for 1% increase in interest rates
86001612 Impact on net worth for 1% increase in interest rates
86001613 Impact on I&E for 1% decrease in interest rates
86001614 Impact on net worth for 1% decrease in interest rates
86001701 Past due up to 3 mths – trade and other receivables
86001702 Past due 3 to 6 mths – trade and other receivables
86001703 Past due 6 or more – trade and other receivables
86001704 Past due up to 3 mths – Loans
86001705 Past due 3 to 6 mths – Loans
86001706 Past due 6 or more – Loans
86001711 Fair value of the hedges
86001712 Gains or losses on fair value hedged instrumts
86001713 Gains or losses on fair value hedge items attributable to hedge risk
86001714 Ineffectiveness recog. in profit or loss arising from hedges
86001721 Fair value of hedges
86001722 Gains or losses on fair value hedged instruments
86001723 Gains or losses on fair value hedged items attributable to hedged risk
86001724 Ineffectiveness recognised in profit or loss arising from hedges
86003100 Other Current Fin Assets – Shares and Equity Outside WGA
86003101 Current Shares and Equity – Opening Balance
86003102 Current Shares and Equity – Additions
86003103 Current Shares and Equity – Disposals
86003104 Current Shares and Equity – Impairments to I&E
86003105 Current Shares and Equity – FX Movements
86003106 Current Shares and Equity – Impairments to Reserves
86003107 Current Shares and Equity – Revaluations
86003108 Current Shares and Equity – Reclassifications
86003110 Other Current Fin Assets – Deposits Outside WGA
86003111 Current Deposits – Opening Balance
86003112 Current Deposits – Additions
86003113 Current Deposits – Disposals
86003114 Current Deposits – Impairments to I&E
86003115 Current Deposits – FX Movements
86003116 Current Deposits – Reclassifications
86003120 Other Current Fin Assets – Loans Outside WGA
86003121 Current Loans – Opening Balance
86003122 Current Loans – Additions
86003123 Current Loans – Income
86003124 Current Loans – Impairments to I&E
86003125 Current Loans – FX Movement
86003126 Current Loans – Reclassifications
86003130 Other Current Fin Assets – Student Loans Outside WGA
86003131 Current Student Loans – Opening Balance
86003133 Current Student Loans – Additions
86003134 Current Student Loans – Income
86003135 Current Student Loans – Impairments to I&E
86003136 Current Student Loans – Reclassifications
86003140 Other Current Fin Assets – IMF Special Drawing Rights Outside WGA
86003141 Current IMF Spec Drawing Rghts – Opening Balance
86003142 Current IMF Spec Drawing Rghts – Additions
86003143 Current IMF Spec Drawing Rghts – Disposals
86003144 Current IMF Spec Drawing Rghts – FX Movements
86003145 Current IMF Spec Drawing Rghts – Revaluations
86003150 Other Current Fin Assets – Monetary Gold Outside WGA
86003151 Current Monetary Gold – Opening Balance
86003152 Current Monetary Gold – Additions
86003153 Current Monetary Gold – Disposals
86003154 Current Monetary Gold – Revaluations
86003160 Other Current Fin Assets – Derivatives Outside WGA
86003161 Current Derivative – Opening Balance
86003162 Current Derivative – Additions
86003163 Current Derivative – Income
86003164 Current Derivative – Disposals
86003165 Current Derivative – Impairments to I&E
86003166 Current Derivative – Impairments to Reserves
86003167 Current Derivative – FX Movements
86003168 Current Derivative – Revaluations
86003169 Current Derivative – Reclassifications
86003170 Other Current Fin Assets – Other Outside WGA
86003171 Current Other – Opening Balance
86003172 Current Other – Additions
86003173 Current Other – Income
86003174 Current Other – Disposals
86003175 Current Other – Impairments to I&E
86003176 Current Other – Impairments to Reserves
86003177 Current Other – FX Movements
86003178 Current Other – Revaluations
86003179 Current Other – Reclassifications
86003180 Other Current Fin Assets – Shares and Equity Inside WGA
86003190 Other Current Fin Assets – Deposits Inside WGA
86003200 Other Current Fin Assets – Loans Inside WGA
86003201 Non Current Launch Fund Investments – Opening Balance
86003202 Non Current Launch Fund Investments – Additions
86003203 Non Current Launch Fund Investments – Income
86003204 Non Current Launch Fund Investments – Amortisations
86003205 Non Current Launch Fund Investments – Revaluations
86003210 Other Current Fin Assets – Derivatives Inside WGA
86003211 Non Current Shares and Equity – Opening Balance
86003212 Non Current Shares and Equity – Additions
86003213 Non Current Shares and Equity – Disposals
86003214 Non Current Shares and Equity – Impairments to I&E
86003215 Non Current Shares and Equity – Impairments to Reserves
86003216 Non Current Shares and Equity – FX Movements
86003217 Non Current Shares and Equity – Revaluations
86003218 Non Current Shares and Equity – Reclassifications
86003220 Other Current Fin Assets – Other Inside WGA
86003221 Non Current Deposits – Opening Balance
86003222 Non Current Deposits – Additions
86003223 Non Current Deposits – Disposals
86003224 Non Current Deposits – Impairments to I&E
86003225 Non Current Deposits – FX Movements
86003226 Non Current Deposits – Reclassifications
86003230 Other Non Current Fin Assets – Launch Fund Investments Outside WGA
86003231 Non Current Loans – Opening Balance
86003232 Non Current Loans – Additions
86003233 Non Current Loans – Income
86003234 Non Current Loans – Impairments to I&E
86003235 Non Current Loans – FX Movements
86003236 Non Current Loans – Reclassifications
86003240 Other Non Current Fin Assets – Shares and Equity Outside WGA
86003241 Non Current Student Loans – Opening Balance
86003242 Non Current Student Loans – Additions
86003243 Non Current Student Loans – Income
86003244 Non Current Student Loans – Impairments to I&E
86003245 Non Current Student Loans – Reclassifications
86003250 Other Non Current Fin Assets – Deposits Outside WGA
86003251 Non Current Derivative – Opening Balance
86003252 Non Current Derivative – Additions
86003253 Non Current Derivative – Income
86003254 Non Current Derivative – Disposals
86003255 Non Current Derivative – Impairments to I&E
86003256 Non Current Derivative – Impairments to Reserves
86003257 Non Current Derivative – FX Movements
86003258 Non Current Derivative – Revaluations
86003259 Non Current Derivative – Reclassifications
86003260 Other Non Current Fin Assets – Loans Outside WGA
86003261 Non Current Other – Opening Balance
86003262 Non Current Other – Additions
86003263 Non Current Other – Income
86003264 Non Current Other – Disposals
86003265 Non Current Other – Impairments to I&E
86003266 Non Current Other – Impairments to Reserves
86003267 Non Current Other – FX Movements
86003268 Non Current Other – Revaluations
86003269 Non Current Other – Reclassifications
86003270 Other Non Current Fin Assets – Student Loans Outside WGA
86003280 Other Non Current Fin Assets – Derivatives Outside WGA
86003290 Other Non Current Fin Assets – Other Outside WGA
86003300 Other Non Current Fin Assets – Public Div Capital Inside WGA
86003310 Other Non Current Fin Assets – Shares and Equity Inside WGA
86003320 Other Non Current Fin Assets – Deposits Inside WGA
86003330 Other Non Current Fin Assets – Loans Inside WGA
86003340 Other Non Current Fin Assets – Derivatives Inside WGA
86003350 Other Non Current Fin Assets – Other Inside WGA
86004100 Other Current Fin Liab – Financial Guarantees Outside WGA
86004101 Current Fin Liab – Fin Guarantees Opening Balance (post adj)
86004102 Current Fin Liab – Fin Guarantees Additions
86004103 Current Fin Liab – Fin Guarantees Disposals
86004104 Current Fin Liab – Fin Guarantees Revaluations
86004105 Current Fin Liab – Fin Guarantees Reclassification
86004106 Current Fin Liab – Derivatives Opening Balance (post adj)
86004107 Current Fin Liab – Derivatives Additions
86004108 Current Fin Liab – Derivatives Income & Repayments
86004109 Current Fin Liab – Derivatives Disposals
86004110 Other Current Fin Liab – Derivatives Outside WGA
86004111 Current Fin Liab – Derivatives FX Movements
86004112 Current Fin Liab – Derivatives Revaluations
86004113 Current Fin Liab – Derivatives Reclassification
86004114 Current Fin Liab – Other Opening Balance (post adj)
86004115 Current Fin Liab – Other Additions
86004116 Current Fin Liab – Other Income & Repayments
86004117 Current Fin Liab – Other Disposals
86004118 Current Fin Liab – Other Amortisation
86004119 Current Fin Liab – Other FX Movements
86004120 Other Current Fin Liab – Other Outside WGA
86004121 Current Fin Liab – Other Revaluations
86004122 Current Fin Liab – Other Reclassifications
86004123 Non Current Fin Liab – Fin Guarantees Op Balance (post adj)
86004124 Non Current Fin Liab – Fin Guarantees Additions
86004125 Non Current Fin Liab – Fin Guarantees Disposals
86004126 Non Current Fin Liab – Fin Guarantees Revaluations
86004127 Non Current Fin Liab – Fin Guarantees Reclassification
86004128 Non Current Fin Liab – Derivatives Op Balance (post adj)
86004129 Non Current Fin Liab – Derivatives Additions
86004130 Other Non Current Fin Liab – Financial Guarantees Outside WGA
86004131 Non Current Fin Liab – Derivatives Disposals
86004132 Non Current Fin Liab – Derivatives FX Movements
86004133 Non Current Fin Liab – Derivatives Revaluations
86004134 Non Current Fin Liab – Derivatives Reclassification
86004135 Non Current Fin Liab – Other Op Balance (post adj)
86004136 Non Current Fin Liab – Other Additions
86004137 Non Current Fin Liab – Other Income & Repayments
86004138 Non Current Fin Liab – Other Disposals
86004139 Non Current Fin Liab – Other Amortisation
86004140 Other Non Current Fin Liab – Derivatives Outside WGA
86004141 Non Current Fin Liab – Other Revaluations
86004142 Non Current Fin Liab – Other Reclassifications
86004143 Non Current Fin Liab – Derivatives Income & Repayments
86004150 Other non Current Fin Liab – Other Outside WGA
86004160 Other Current Fin Liab – Financial Guarantees Inside WGA
86004170 Other Current Fin Liab – Derivatives Inside WGA
86004180 Other Current Fin Liab – Other Inside WGA
86004190 Other Non Current Fin Liab – Financial Guarantees Inside WGA
86004200 Other Non Current Fin Liab – Derivatives Inside WGA
86004210 Other non Current Fin Liab – Other Inside WGA
86005100 Other Current Fin Assets – c/f adjust. Shares and Equity Outside WGA
86005110 Other Current Fin Assets – c/f adjust. Deposits Outside WGA
86005120 Other Current Fin Assets – c/f adjust. Loans Outside WGA
86005130 Other Current Fin Assets – c/f adjust. IMF Special Drawing Rights Outside WGA
86005140 Other Current Fin Assets – c/f adjust. Monetary Gold Outside WGA
86005150 Other Current Fin Assets – c/f adjust. Derivatives Outside WGA
86005160 Other Current Fin Assets – c/f adjust. Other Outside WGA
86005170 Other Current Fin Assets – c/f adjust. Shares and Equity Inside WGA
86005180 Other Current Fin Assets – c/f adjust. Deposits Inside WGA
86005190 Other Current Fin Assets – c/f adjust. Loans Inside WGA
86005200 Other Current Fin Assets – c/f adjust. Derivatives Inside WGA
86005210 Other Current Fin Assets – c/f adjust. Other Inside WGA
86005220 Other Non Current Fin Assets – c/f adjust. Launch Fund Investments Outside WGA
86005230 Other Non Current Fin Assets – c/f adjust. Shares and Equity Outside WGA
86005240 Other Non Current Fin Assets – c/f adjust. Deposits Outside WGA
86005250 Other Non Current Fin Assets – c/f adjust. Loans Outside WGA
86005260 Other Non Current Fin Assets – c/f adjust. Derivatives Outside WGA
86005270 Other Non Current Fin Assets – c/f adjust. Other Outside WGA
86005280 Other Non Current Fin Assets – c/f adjust. Public Div Capital Inside WGA
86005290 Other Non Current Fin Assets – c/f adjust. Shares and Equity Inside WGA
86005300 Other Non Current Fin Assets – c/f adjust. Deposits Inside WGA
86005310 Other Non Current Fin Assets – c/f adjust. Loans Inside WGA
86005320 Other Non Current Fin Assets – c/f adjust. Derivatives Inside WGA
86005330 Other Non Current Fin Assets – c/f adjust. Other Inside WGA
87001111 Euro balances- Cash and liquid deposits
87001112 Euro balances- Loans and receivables carried at amortised cost
87001113 Euro balances- Held to maturity investments at amortised cost
87001114 Euro balances- Available-for-sale financial assets carried at fair value
87001115 Euro balances- Financial assets carried at fair value through OCS (designated)
87001116 Euro bal. – Held for trading financial assets carried at fair value through OCS
87001121 USD balances- Cash and liquid deposits
87001122 USD balances- Loans and receivables carried at amortised cost
87001123 USD balances- Held to maturity investments at amortised cost
87001124 USD balances- Available-for-sale financial assets carried at fair value
87001125 USD balances- Financial assets carried at fair value through OCS (designated)
87001126 USD bal. – Held for trading financial assets carried at fair value through OCS
87001131 Yen balances- Cash and liquid deposits
87001132 Yen balances- Loans and receivables carried at amortised cost
87001133 Yen balances- Held to maturity investments at amortised cost
87001134 Yen balances- Available-for-sale financial assets carried at fair value
87001135 Yen balances- Financial assets carried at fair value through OCS (designated)
87001136 Yen bal. – Held for trading financial assets carried at fair value through OCS
87001141 Other currency balances – Cash and liquid deposits
87001142 Other currency balances – Loans and receivables carried at amortised cost
87001143 Other currency balances – Held to maturity investments at amortised cost
87001144 O-Currency bal. – Available for sale financial assets carried at fair value
87001145 O-Currency bal. – Finan. assets carried at fair value through OCS (designated)
87001146 O-Currency bal. – Held for trading fin.assets carried at fair value through OCS
87001211 Euro balances- financial liabilities at amortised cost
87001212 Euro bal. – fin. liabilities at fair value through P&L – designated as fair val.
87001213 Euro bal. – fin. liabilities at fair value through P&L – held for trading
87001214 USD balances- financial liabilities at amortised cost
87001215 USD bal. – fin. liabilities at fair value through P&L – designated as fair value
87001216 USD balances- financial liabilities at fair value through P&L – held for trading
87001221 Yen balances- financial liabilities at amortised cost
87001222 Yen bal. – fin. liabilities at fair value through P&L – designated as fair value
87001223 Yenbalances- financial liabilities at fair value through P&L – held for trading
87001224 Other currency balances- financial liabilities at amortised cost
87001225 O-Currency bal. – fin. Liab.at fair value through P&L – designated as fair val.
87001226 O-Currency bal. – fin. liabilities at fair value through P&L – held for trading
87001411 Indemnities – Balance 31 March
87001412 Indemnities – Amount reported to Parliament
87001413 Letters of comfort – Balance 1 April
87001414 Letters of comfort – Increase in year
87001415 Letters of comfort – Liabilities crystallised in year
90000001 Annual contractual payments within 1 year
90000002 Annual contractual payments after 1 year but wthin 5 years
90000003 Annual contractual payments due after 5 but within 10 years
90000004 Prior Year – Annual contractual payments within 1 year
90000005 Prior Year – Annual contractual payments after 1 year but wthin 5 years
90000006 Prior Year – Annual contractual payments due after 5 but within 10 years
91111111 WGA LOAD – CHECK DIGIT
91111112 WGA LOAD – CHECK MONTH
91117000 Sale – Information Technology
91118000 Sale – Plant & Machinery
91119000 Sale – Furniture & Fittings
91120000 Sale – Transport Equipment
92020000 Investments held on behalf of others (ST)
92030000 Cash held on behalf of others
92040000 Capital commitments
92100000 Experience gains / (losses) arising on the scheme liabilities
92220000 Ministers Employees
92225000 Special Advisors Employees
92230000 Departments Employees
92235000 Armed Forces Service Personnel Employees
92250000 Local Government Employees
92260000 Public Corporations Employees
92270000 NHS Trusts Employees
92280000 Other Employees
92310000 Within one year – L&B (non-PFI)
92311000 Within 2nd to 5th year – L&B (non-PFI)
92312000 Within 6th to 10th year – L&B (non-PFI)
92313000 Within 11th to 15th year – L&B (non-PFI)
92314000 Within 16th to 20th year – L&B (non-PFI)
92315000 Within 21st to 25th year – L&B (non-PFI)
92316000 Longer than 25 years – L&B (non-PFI)
92317000 Within 2nd to 5th year – Other leases (operating lease)
92318000 Longer than 5 years – Other leases (operating lease)
92710000 Within one year (non-PFI)
92711000 Within 2nd to 5th year (non-PFI)
92712000 Within 6th to 10th year (non-PFI)
92712500 Interest element of lease – Land (finance lease)
92713000 Within 11th to 15th year (non-PFI)
92714000 Within 16th to 20th year (non-PFI)
92715000 Within 21st to 25th year (non-PFI)
92715500 Interest element of lease – Buildings (finance lease)
92716000 Within one year – Other leases (finance lease)
92717100 Within 2nd to 5th year – Other leases (finance lease)
92718000 Longer than 5 years – Other leases (finance lease)
92718500 Interest element of lease – Other leases (finance lease)
92810000 Within one year (PFI)
92811000 Within 2nd to 5th year (PFI)
92812000 Within 6th to 10th year (PFI)
92813000 Within 11th to 15th year (PFI)
92900001 Total PFI payments charged to OCS in year
92910500 Expiry within 1 year – (future capital pmts commited for on BS PFI contracts)
92911000 Expiry within 2 to 5 years – (future capital pmts commited for on BS PFI ctrcts)
92912000 Expiry after 5 years – (future capital pmts commited for on BS PFI contracts)
92920500 Expiry within 1 year – (future payments commited for off BS PFI contracts)
92921000 Expiry within 2 to 5 years – (future payments commited for off BS PFI contracts)
92922000 Expiry within 6 to 10 years – (future payments commited off BS PFI contracts)
92929000 estimated capital value of off balance sheet PFI contracts
92931000 Expiry within 1 year – (future interest pmts commited for on BS PFI contracts)
92932000 Expiry within 2 to 5 years – (fut. Interest pmts commited for on BS PFI contcts)
92933000 Expiry after 5 years – (future interest pmts commited for on BS PFI contracts)
92941000 Expiry within 1 year – (future service charges commited for on BS PFI contracts)
92942000 Expiry within 2 to 5 years – (fut. service chrgs commited for on BS PFI contcts)
92943000 Expiry after 5 years – (future service charges commited for on BS PFI contracts)
94001001 IAS37 Contingent Assets over £0.5b individually or as a group
94002000 IAS37 Quantifiable Contingent Liabilities – Guarantees (other than pensions)
94003000 IAS37 Quantifiable Contingent Liabilities – Indemnities
94004000 IAS37 Quantifiable Contingent Liabilities – Environmental damage & decomm costs
94004001 IAS37 Contingent Liabilities over £0.5b individually or as a group
94005001 IAS37 Unquantifiable Contingent Liabilities
94005002 IAS37 Could it crystlise into a liability of more than £500m
94006000 IAS37 Quantifiable Contingent Liabilities – Pension guarantees
94007001 Non-IAS37 Contingent Assets >£0.5b individually or as a group
94008000 IAS37 Quantifiable Contingent Liabilities – Litigation (non-employee related)
94008001 Non-IAS37 Contingent Liabilities > £0.5b individually or as a group
94008500 IAS37 Quantifiable Contingent Liabilities – Litigation (employee related)
94008501 Non-IAS37 Unquantifiable Contingent Liabilities
94009001 IAS 37 Quantifiable Contingent Liabilities- Nuclear decom-missioning
94015001 IAS 37 Quantifiable Contingent Liabilities- Financial stability
94016001 IAS 37 Quantif. Contingnt Liabilities- Clinical negligence
94017001 IAS 37 Quant. Contingent Liabilities- Supporting inter. orgs
94018001 IAS 37 Quantifiable Contingent Liabilities- Other
94019001 Non IAS 37 Quantifiable Contingent Liabilities- Nuclear decom-missioning
94019501 Non IAS 37 Quantifiable Contingent Liabilities- Financial stability
94020001 Non IAS 37Quantifiable Contingent Liabilities- Clinical negligence
94021001 Non IAS 37 Quantifiable Contingent Liabilities- Supporting int. organisations
94022001 Non IAS 37 Quantifiable Contingent Liabilities- Other
94025001 IAS 37 Quantifiable Contingent Assets- Nuclear decom-missioning
94026001 IAS 37 Quantifiable Contingent Assets- Financial stability
94028001 IAS 37 Quantifiable Contingent Assets- Clinical negligence
94029001 IAS 37 Quantif. Contingent Assets- Supporting inter. orgs
94030001 IAS 37 Quantifiable Contingent Assets- Other
94031001 Non IAS 37 Quantifiable Contingent Assets- Nuclear decom-missioning
94032001 Non IAS 37 Quantifiable Contingent Assets- Financial stability
94033001 Non IAS 37 Quantifiable Contingent Assets- Clinical negligence
94038001 Non IAS 37 Quantifiable Contingent Assets- Supporting international orgs
94039001 Non IAS 37Quantifiable Contingent Assets- Other
94050000 Q.Any adjusting Post Balance Sheet Events > than £100m?(1=Yes,0=No)
94051000 Q.Any non-adjusting Post Balance Sheet Events > than £100m?(1=Yes,0=No)
94060000 Q.Are all the body’s accting policies in accordance with the FReM ?(1=Yes,0=No)
95150000 Rate of Increase in Salaries – Funded Schemes
95151000 Rate of Increase in Pensions in Payment – Funded Schemes
95152000 Discount rate – Funded Schemes
95153000 Inflation assumption – Funded Schemes
95155000 Rate of Increase in Salaries – Unfunded Schemes
95156000 Rate of Increase in Pensions in Payment – Unfunded Schemes
95157000 Discount rate – Unfunded Schemes
95158000 Inflation assumption – Unfunded Schemes
95160000 Proportion of Scheme Invested in: Equities – Funded Schemes
95161000 Proportion of Scheme Invested in: Bonds – Funded Schemes
95162000 Proportion of Scheme Invested in: Other – Funded Schemes
95163000 Expected long term return on assets: Equities – Funded Schemes
95164000 Expected long term return on assets: Bonds – Funded Schemes
95165000 Expected long term return on assets: Other – Funded Schemes
95166000 Attributable Value of Scheme Assets – Funded Schemes
95211000 NNDR fee income retained by district council
95211100 NNDR Cost of Collection Allowance
95211200 NNDR Payment to National Pool
95212000 NNDR bad debts charged in year
95213000 CT bad debts charged in year
95213100 Income from Council Tax
96122000 Do Not Use
96131000 EU Grants to Persons (CAP)  – Recipient Analysis
96410000 Goods and Services Within General Govt
96511000 Utilisation of Environmental Damage Provision – Goods and Services
96513000 Utilisation of Environmental Damage Provision – Purchase of Land
96521000 Utilisation of Nuclear Decomm Provision – Goods and Services
96523000 Utilisation of Nuclear Decomm Provision – Purchase of Land
96531000 Utilisation of Other Provision – Goods and Services
96531100 Utilisation of Other Provisions – Cap Grants to Private Sector Companies
96531110 Utilisation of other Provisions – Grants to people & NPISH (CAPITAL)
96531111 Utilisation of other Provisions – Grants to PCs (CAPITAL)
96532000 Utilisation of Other Provision – Pay
96532100 AI – Utilisation – Early Dep
96533000 Utilisation of Other Provision – Social Assistance Benefits
96533100 Utilisation of other Provisions – Grants to overseas (CUR)
96533200 Utilisation of other Provisions – Social Security Benefits
96533300 Utilisation of other provisions – Current Grants to private sector – NPISH
96534000 Utilisation of Other Provisions – Subsidy to the Private Sector
96535000 Utilisation of Other Provisions – Purchase of Land
96536000 Utilisation of Other Provisions Provision – Purchase of Existing Buildings
96537000 Utilisation of Other Provisions Provision – Formation of Tangible capital
96539000 Utilisation of Other Provisions – Net Lending to the Private Sector
96540000 Utilisation of Other Provisions – Current Grants to Local Authorities
96541000 Utilisation of Other Provision – Subsidy to PC
96542000 Utilisation of Other Provisions – Capital Grants to Local Authorities
96552000 AI – Transfers out – individ to other schemes & refunds members leaving – Funded
96561000 AI – Payment of Pensions – Funded Schemes – UK
96562000 AI – Payment of Pensions – Funded Schemes – LES
96571000 AI – Transfers out – group tranfers to other schemes – Unfunded
96572000 AI – Transfers out – individ to other schemes & refunds members leaving – unfund
96581000 AI – Payment of Pensions – Unfunded Schemes – UK
96594000 Utilisation of provisions – bad debts all sectors (unilateral write off only)
97100000 Change in receivables
97200000 Change in payables
97300000 Total accruals to cash adjs for non voted exp which scores in a dept’s OCS.
97400000 Supported Capital Expenditure (SCE)
97550000 Public Corporations profits or losses – Special Case – in Budgets
97560000 Public Corporations profits or losses – not in Budgets
97570000 DO NOT USE – Public Corporations net capital expenditure in budgets
97571000 DO NOT USE – Public Corporations capital asset receipts in budgets
97572000 DO NOT USE – Public Corporations gross capital expenditure in budgets
97580000 Public Corporations Net Capital Expenditure – Not in Budgets
97581000 Public Corporations capital asset receipts – Not in Budgets
97582000 Public Corporations Gross Capital Expenditure – Not in Budgets
97700000 Other payments within central govt
98000000 Misc Financial transactions
98100000 Misc Current transactions
98111000 Prior Period Adjustment Resource – Other
98112000 DO NOT USE Prior Period Adjustment – Admin & Grant
98113000 DO NOT USE Prior Period Adjustment – Grant
98115000 Prior Period Adjustment – Capital
98200000 (DUP) – Dept Unallocated Provision / curr exp which cannot be assigned
98300000 (DUP) – Dept Unallocated Provision / capital exp which cannot be assigned
98400000 Notional Transfers from DEL to AME
98410000 Notional Transfers from DEL to AME – Capital
98510000 Payment to the Consolidated Fund (CFER)-non-budget income
98520000 Payment to the Consolidated Fund (CFER)-non-budget receipts
98530000 DO NOT USE (Refunds requiring Appropriation-in-Aid cover)
98600000 Public Corporation’s Market Borrowing
99999999 Additional Information Contra
GDP Gross Domestic Product
GDP Deflator Gross Domestic Product Deflator
State Submitted State
VoAc Input VoA Net Cash Input
VoAr Input VoA Net Resource Input