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Location Code Overview

Learn about the location code, which identifies plant accounting transactions in IFIS (Integrated Financial Information System).

Plant assets

The location code is a six-digit number used to identify plant assets (e.g., real estate, buildings) for plant accounting transactions.

The location code is one of the seven elements of the Chart of Accounts, the organized structure used to record and report all University financial transactions. The elements together are referred to as IFOAPAL.

Type of asset

The first two characters of the location code identify the type of asset:

Code Code type
RExxxx Real estate
BDxxxx Buildings and structures
GIxxxx General improvements
LHxxxx Leasehold improvements
PRxxxx Assets to be prorated

Note: Location codes are used only in the specialized area of plant accounting and not in department accounting.