Colorado Higher Education Institutions'

Financial Advisory Committee (FAC)

General COFRS Accounting Models

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• Internal Services Center Activity - Internal Customers - NonExempt (K) (.pdf file) (Updated March 2008)  
  
• Internal Services Center Activity - Internal Customers - Exempt (Kx) (.pdf file) (Updated March 2008)
  
  
• Internal Services Center Activity - External Customers - NonExempt (L) (.pdf file) (Updated March 2008)
  
• Internal Services Center Activity - External Customers - Exempt (Lx) (.pdf file) (Updated March 2008)
  
  
• Administrative Service Recharge (ASR) for General and Administrative (G&A) Costs - NonExempt (M) (.pdf file) (Updated March 2008)
• Administrative Service Recharge (ASR) for General and Administrative (G&A) Costs - Exempt (Mx) (.pdf file) (Updated March 2008)
  
  
• Transfer of Cash and Transfer of Capitalization of Construction in Progress - NonExempt (O) (.pdf file) (Updated March 2008)
• Transfer of Cash and Transfer of Capitalization of Construction in Progress - Exempt (Ox) (.pdf file) (Updated March 2008)
  
  
• Insurance Recoveries – No Asset Impairment  - NonExempt (P) (.pdf file) (Updated March 2008)
  

• Insurance Recoveries – No Asset Impairment – Exempt (PX) (.pdf file) (Updated March 2008) 
  
  

• Asset Impairment with Insurance Recoveries – NonExempt (Q) (.pdf file) (Updated March 2008) 
  

• Asset Impairment with Insurance Recoveries – Exempt (QX) (.pdf file) (Updated March 2008)
  
   

• Acquisition and Capitalization of Assets - NonExempt (R) (.pdf file) (Updated January 2006)
  
• Acquisition and Capitalization of Assets - Exempt (Rx) (.pdf file) (Updated January 2006)
  
  
• Disposal of Capital Assets - NonExempt (S) (.pdf file) (Updated March 2008)
  
• Disposal of Capital Assets - Exempt (Sx) (.pdf file) (Updated March 2008)
  
  
• Capital Lease Payments - NonExempt (T) (.pdf file) (Updated March 2008)
  
• Capital Lease Payments - Exempt (Tx) (.pdf file) (Updated March 2008)
  
  
• Student Stipends - NonExempt (COF) (.pdf file) (Updated March 2008)
  
• Student Stipends - Exempt (COFx) (.pdf file) (Updated March 2008)
  
  
• Fee for Service - NonExempt (FFS) (.pdf file) (Updated March 2008)
  
• Fee for Service - Exempt (FFSx) (.pdf file) (Updated March 2008)
  
  
• Fee for Service - Economic Development - NonExempt (ECON) (.pdf file) (Updated March 2008)
  
• Fee for Service - Economic Development - Exempt (ECONx) (.pdf file) (Updated March 2008)

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Questions?

Fiftwo Baldwin, Higher Education Fiscal Coordinator -  (303) 837-2150

E-Mail Address: fiftwo.baldwin@cu.edu

Revised: October 25, 2011