Exhibit A-2.  New account codes

Balance Sheet Accounts
New Code	Description
281	Intangible Assets was added (in response to GASB Statement 51).
282	Accumulated Amortization of Intangible Assets was added (in response to GASB Statement 51).
300	Deferred Outflows of Resources was added (in response to GASB Statement 63).
553	Special Termination Benefits was added (in response to GASB Statement 68).
600	Deferred Inflows of Resources was added (in response to GASB Statement 63).
710	Nonspendable Fund Balance was added (in response to GASB Statement 54).
720	Restricted Fund Balance was added (in response to GASB Statement 54).
730	Committed Fund Balance was added (in response to GASB Statement 54).
740	Assigned Fund Balance was added (in response to GASB Statement 54).
750	Unassigned Fund Balance was added (in response to GASB 54). (It was code 730.)
760	Net Investment in Capital Assets was added (in response to GASB 54). (It was code 740.)
770	Restricted Net Position was added (in response to GASB 54). (It was code 750.).
780	Unrestricted Net Position was added (in response to GASB 54). (It was code 760.)
Revenue Source Classification
Code	Description
3700	State Grants Through Intermediate Sources was added.
Function Classification
Code	Description
2170	Physical Therapy-Related Services was added.
2180	Visually Impaired/Vision Services was added.
Object Classification
Code	Description
564	Tuition to Charter Schools Within the State was added.
565	Tuition to Postsecondary Schools was added.
566	Voucher Payments to Private Schools and to Other School Districts Outside the State was added.
567	Voucher Payments to School Districts, including Charter Schools, Within the State was added.
568	Voucher Payments Directly to Individuals (when it is unknown what type of school ultimately received the voucher).
750	Intangible Assets was added (in response to GASB Statement 51).