This range of TCCs are only be used by the Accounting Office, Financial Aid Department, or the Business Office. These transactions are summarized separately from revenues in the University financial statements.

• Gain on Sale of Investments - (TCC 240)
• Fees pledged to Debt Retirement - (TCC 242)
• Teacher Cancellation Reimbursements-prior 1972 - (TCC 244)
• Teacher Cancellation Reimbursements-after 1972 - (TCC 245)
• Restricted receipts Federal, State, Private, Endowment - (TCC 250 - 253)
• Expenditure Recoveries - Prior Year - (TCC 260)
• Additions - (TCC 261)
• Expended for plant facilities-current - (TCC 270)
• Expended for plant facilities-plant - (TCC 271)
• Plant Additions - Gifts, grants - (TCC 272)
• Plant Additions - Retirement of Indebt - (TCC 273)
• Proceeds from Bonds Issue - (TCC 275)

Gain on Sale of Investments - (TCC 240) - Should be used to record the excess of an investment's maturity value at the time of sale, excluding interest and dividend income, over the book value. Generally, this is used only for stock investments in the Endowment funds (8000's).

Fees pledged to Debt Retirement - (TCC 242) - Established to record Federal government subsidies which are required by a bond indenture to be deposited into a Bond Interest & Sinking Fund. This TCC was established to only be used in the Plant-Retirement of Indebtedness funds (fund range 7400 - 7499). This TCC is not used by NDSU. Revenues pledged for debt retirement are recorded under the appropriate revenue TCC (i.e. federal grant/contracts TCC 119, or activity fee revenue TCC 107).

Teacher Cancellation Reimbursements-prior 1972 - (TCC 244) - Consists of Federal government reimbursements for students who took out NDSL loans prior to 1972 and went into teaching, thereby qualifying for cancellation of loan principal.

Teacher Cancellation Reimbursements-after 1972 - (TCC 245) - Consists of Federal government reimbursements for students who took out NDSL loans after 1972 and went into teaching, thereby qualifying for cancellation of loan principal.

Restricted receipts Federal, State, Private, Endowment - (TCC 250 - 253) - Originally established for Current-Restricted Funds (fund range 4000 - 6999) to show the excess restricted fund receipts over expenditures. These TCCs are not used at this time. Only the Accounting office would make entries with these TCCs.

Expenditure Recoveries - Prior Year - (TCC 260) - Consists of receipts during the fiscal year which represent the recovery or refund of expenditures in a previous fiscal year. These receipts are included in the additions category as they are not revenues. Receipts which represent the recovery of current year expenditures should be coded with the expenditure TCC that is being recovered.

Additions - (TCC 261) - Consists of any other receipts which do not represent revenues, or expenditure reductions, and do not fit any of the other TCCs in the Addition category. Included in this TCC is the increase for the fiscal year in the accrued annual leave liability.

Expended for plant facilities-current - (TCC 270) - used for adding to the book value of Capital assets from expenditures in the Current fund group. This TCC is used only in the Plant -Investment in Plant fund group.

Expended for plant facilities-plant - (TCC 271) - used for adding to the book value of capital assets from expenditures in the Plant fund group. This TCC is used only in the Plant - Investment in Plant fund group.

Plant Additions - Gifts, grants - (TCC 272) - Should not be used. Additions to capital assets from gifts should be coded TCC 124 (Gifts).

Plant Additions - Retirement of Indebt - (TCC 273) - used for recording the decrease in the liabilities in Investment in Plant funds due to payment of principal. This TCC is used only in the Plant -Investment in Plant fund group.