Exhibit A-1.  Changes to account code descriptions

Balance Sheet Accounts
Code	Description
192	Deferred Expenditures/Expenses was deleted (in response to GASB Statement 63 and anticipated subsequent related statements.
193	Capitalized Bond and Other Debt Issuance Costs was revised (in response to GASB Statement 63 and anticipated subsequent related statements). It now includes bond insurance costs only.
481	Deferred Revenues was revised (in response to GASB Statement 63 and anticipated subsequent related statements). It is now Advances from Grantors (before eligibility requirements are met).
513	Unamortized Gains/Losses on Debt Refundings was revised.
713	Reserve for Encumbrances was deleted.
714	Other Reserved Fund Balance was deleted.
720	Designated Fund Balance was deleted.
730	Unreserved Fund Balance was changed to 750 Unreserved Fund Balance.
740	Net Investment in Capital Assets was changed to 760 Net Investment in Capital Assets.
750	Restricted Net Position was changed to 770 Restricted Net Position.
760	Unrestricted Net Position was changed to 780 Unrestricted Net Position.
Revenue Source Classification
Code	Description
1970	Revenues from Other Departments in the Agency was revised.
Object Classification
Code	Description
330	Employee Training and Development Services was modified. The sentence "Training for other staff should be coded to the function of the employee" has been removed. Training for noninstructional staff should be coded to function 2570, Personnel Services..
561	Tuition to Other School Districts (Excluding Charter Schools) Within the State now includes tuition to in-state education service agencies.
562	Tuition to Other School Districts (Including Charter Schools) Outside the State now includes tuition to out-of-state charter schools.
564	Tuition to Educational Service Agencies Within the State is now included in object 561 Tuition to Other School Districts (Excluding Charter Schools) Within the State.
565	Tuition to Educational Service Agencies Outside the State is now included in object 562 Tuition to Other School Districts (Including Charter Schools) Outside the State.
566	Tuition to Charter Schools is now reported in object 564 (if in-state) or object 562 (if out-of-state).
567	Tuition to School Districts for Voucher Payments is now broken out into three object codes: 566 Voucher Payments to Private Schools and to Other School Districts Outside the State; 567 Voucher Payments to School Districts, including Charter Schools, Within the State; and 568 Voucher Payments Directly to Individuals (when the state or school district does not know what type of school the student is attending).
790	Depreciation is now Depreciation and Amortization.
833	Bond Issuance and Other Debt-Related Costs has been revised.
890	Miscellaneous Expenditures now includes the refund of prior year's revenues.