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Construction Project Funds

Plant Accounting handles construction accounts based on the information contained in the Project Approval Request (PAR). This area is also responsible for establishing renewal and replacement accounts; STIP (short-term investment pool), and bond loans for projects; bond borrowings; and bond mortgagesĀ and notes payable.

Plant Accounting focuses on the following fund groups:

  • Plant fund assets (31X)
  • Plant fund liabilities (32X)
  • Plant fund balances (33X)