Entity Segment Quick Reference Guide
The Entity segment is a two-digit value identifies how the transaction is summarized for financial reporting. This segment represents major components of the University that require separate balance sheets and external reporting (Legal Entities, auxiliary operations, etc.) such as »¨¼¾´«Ã½ or the OU Foundation.
Entity Hierarchy
| Level | Code |
|---|---|
| B1 | B1 »¨¼¾´«Ã½ |
| C1 | C1 »¨¼¾´«Ã½ |
| D1 | D1 Ohio U General |
10 General | |
| D2 | D2 Auxiliaries Ohio U |
20 ICA |
| Level | Code |
|---|---|
| B5 | B5 Foundation |
| C5 | C5 Foundation General |
| D5 | D5 Foundation General |
50 OUF General | |
| B8 | B8 Agencies |
| C8 | Agencies Ohio U |
| D8 | Agencies Ohio U |
80 Student Orgs 85 Rebill Accounts | |
| C9 | C9 Agencies Foundation |
| D9 | D9 Agencies Foundation |
90 Alumni Chapters |
Entity – Operating vs Non-Operating
Operating Entities
Entity Value | Entity Name |
|---|---|
| 10 | General |
| 11 | WOUB |
| 20 | ICA |
| 21 | Culinary |
| 22 | Housing |
| 23 | Parking & Transportation |
| 24 | Printing |
| 50 | OUF General |
| 51 | OUF WOUB |
| 53 | OUF ICA |
Non-operating Entities
Entity Value | Entity Name |
| 12 | Endowments |
| 13 | Internal Bank |
| 14 | Century Bond Bank |
| 52 | OUF Endowments |
| 60-69 | OUF Subsidiary |
| 80-89 | Agencies |
| 90-99 | OUF Agencies |