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392 Cards in this Set
- Front
- Back
|
10510
|
Land
|
|
|
10552
|
Buildings
|
|
|
10553
|
Furniture and Equipment
|
|
|
10554
|
Leasehold Improvements
|
|
|
10555
|
Fixed Assets-Conversion
|
|
|
10602
|
Held for Sale-Cost
|
|
|
10603
|
Held for Sale-A/D
|
|
|
10702
|
Construction In Progress
|
|
|
10703
|
Capitalized Interest
|
|
|
10704
|
Capitalized Fees
|
|
|
10810
|
A/D-Building
|
|
|
10811
|
A/D-Furniture and Equipment
|
|
|
10812
|
A/D-Leasehold Improvements
|
|
|
10813
|
A/D-Conversion
|
|
|
11050
|
Mortgage Loans
|
|
|
11100
|
Other Mortgage Loans
|
|
|
11201
|
Construction Loans
|
|
|
11251
|
Working Capital Loans
|
|
|
11550
|
Allowance for Losses
|
|
|
12003
|
Equity Investments-Public
|
|
|
12004
|
Equity Investments-Private
|
|
|
12062
|
Deferred Loan Expenses
|
|
|
12110
|
Cash-Conversion
|
|
|
12120
|
Cash-Main
|
|
|
12130
|
Cash-Payroll
|
|
|
12140
|
Cash-Operating
|
|
|
12150
|
Cash-Tax Escrows
|
|
|
12160
|
Cash-Mortgage Escrows
|
|
|
12170
|
Cash-CDs
|
|
|
12180
|
Cash-Investments
|
|
|
12190
|
Cash-Repurchase Agreements
|
|
|
12200
|
Cash-Petty Cash
|
|
|
12302
|
Interest Receivables
|
|
|
12303
|
Interest Receivables Reserved
|
|
|
12304
|
Loan Principal Receivable
|
|
|
12410
|
Cash Rent Receivables
|
|
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12411
|
Cash Rent Reserved
|
|
|
12430
|
Straight Line Rent Receivables
|
|
|
12435
|
Prepaid Rent
|
|
|
12436
|
A/A Prepaid Rent
|
|
|
12440
|
S/L Rent Reserved
|
|
|
12455
|
Miscellaneous Receivables
|
|
|
12456
|
Miscellaneouse Receivables-Con
|
|
|
12457
|
Miscellaneous Receivables Rese
|
|
|
12501
|
Office Equipment
|
|
|
12502
|
A/D-Office Equipment
|
|
|
12551
|
Project Loans
|
|
|
12601
|
Derivative Assets
|
|
|
12701
|
Suspense
|
|
|
12702
|
Customer Deposits
|
|
|
12703
|
Corporate Card Sweep
|
|
|
12704
|
Organizational Expenses
|
|
|
12705
|
Due from Employees
|
|
|
12706
|
Prepaid Assets
|
|
|
12707
|
Other Assets
|
|
|
15010
|
InterCompany HUB Activity
|
|
|
15015
|
InterCompany Due to/Due From-C
|
|
|
15020
|
InterCompany Due to/Due From
|
|
|
15025
|
Investment in Sub
|
|
|
15030
|
InterCompany Note
|
|
|
15035
|
InterCompany Mngt Fees
|
|
|
15040
|
InterCompany Interest
|
|
|
15045
|
Allocation Contra
|
|
|
20510
|
Lines of Credit
|
|
|
21010
|
Senior Unsecured Notes
|
|
|
21015
|
Sr. Notes Premium/Discounts
|
|
|
21020
|
Senior Notes Derivative
|
|
|
21505
|
Mortgages Payable
|
|
|
22010
|
Accounts Payable
|
|
|
22015
|
AP-Conversion
|
|
|
22020
|
Accrued Bonus
|
|
|
22025
|
Deferred Loan Fees
|
|
|
22030
|
Misc Liabilities
|
|
|
22035
|
Deferred Acquisitions
|
|
|
22040
|
Suspense Liabilities
|
|
|
22045
|
Acc Interest Mortgages
|
|
|
22050
|
Acc Interest Senior Notes
|
|
|
22055
|
Acc Interest Lines of Credit
|
|
|
22060
|
FICA/FIT Withheld
|
|
|
22065
|
State Tax Withheld
|
|
|
22070
|
City Tax Withheld
|
|
|
22075
|
Insurance Withheld
|
|
|
22080
|
SUI/FUTA Tax Payable
|
|
|
22085
|
Workers Comp Payable
|
|
|
22090
|
School Tax Withheld
|
|
|
22095
|
Accrued SERP
|
|
|
22100
|
Unearned Revenues
|
|
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22105
|
Acc Preferred Dividends
|
|
|
22110
|
Derivative Liabilities
|
|
|
25010
|
InterCompany Due to/Due From
|
|
|
25015
|
InterCompany Note Payable
|
|
|
25020
|
InterCompany Interest Payable
|
|
|
25025
|
InterCompany Management Fees P
|
|
|
27005
|
Minority Interest
|
|
|
30505
|
Preferred Stock
|
|
|
31010
|
Common Stock
|
|
|
31510
|
Capital in Excess of Par
|
|
|
32010
|
Treasury Stock
|
|
|
32510
|
Undistributed Net Inc
|
|
|
32515
|
Undistributed Net Inc
|
|
|
32520
|
Curr Yr Inc/Loss-JE's
|
|
|
32525
|
Curr Yr Inc/Loss
|
|
|
33010
|
Common Dividends
|
|
|
33015
|
Preferred Dividends
|
|
|
33020
|
DER Dividends
|
|
|
33510
|
Unrecognized Gain
|
|
|
33515
|
Foreign Currency AJE
|
|
|
34010
|
Accum Option Expense
|
|
|
40510
|
Cash Rental Income
|
|
|
40515
|
Strght Line Rental Income
|
|
|
40520
|
Amortized Rental Income
|
|
|
41010
|
Interest Mortgage
|
|
|
41015
|
Interest Other Mortgage
|
|
|
41020
|
Interest Construction
|
|
|
41025
|
Interest Working Cap
|
|
|
41510
|
Other Income
|
|
|
41515
|
Loan Fees
|
|
|
41520
|
Guaranty Income
|
|
|
42010
|
Prepayment Fees
|
|
|
45010
|
InterCo Interest Revenue
|
|
|
45015
|
InterCo Management Fee
|
|
|
45020
|
InterCo Net Income/Loss
|
|
|
51010
|
Depr Building
|
|
|
51015
|
Depr Furniture and Equip
|
|
|
51020
|
Depr Leasehold
|
|
|
60510
|
Capitalized Interest
|
|
|
60515
|
Interest Mortgage Loans
|
|
|
60520
|
Interest SWAPs
|
|
|
60525
|
Interest Senior Notes
|
|
|
60530
|
Interest Lines of Credit
|
|
|
60535
|
Amortization of Premiums/Disco
|
|
|
60540
|
Bank Fees
|
|
|
61210
|
Impairment of Assets
|
|
|
61510
|
Wage Expense
|
|
|
61515
|
Bonus Expense
|
|
|
61520
|
FICA/FIT Expense
|
|
|
61525
|
Insurance Expense
|
|
|
61530
|
SUI/FUTA Tax Expense
|
|
|
61535
|
Workers Comp Expense
|
|
|
61540
|
SERP Expense
|
|
|
61545
|
401K Expense
|
|
|
61550
|
Payroll Taxes
|
|
|
61555
|
Deferred Compensation
|
|
|
61560
|
Restricted Stock Expense
|
|
|
61565
|
Stock Option Expense
|
|
|
61581
|
Professional Services
|
|
|
61582
|
Legal Fees
|
|
|
61583
|
Audit Fees
|
|
|
61591
|
Insurance Expense
|
|
|
61592
|
Taxes Expense
|
|
|
61601
|
Stockholders' Relations
|
|
|
61611
|
Inspection Fees
|
|
|
61612
|
T&E Deductible
|
|
|
61613
|
T&E NonDeductible
|
|
|
61614
|
Marketing Suspense
|
|
|
61615
|
Marketing Expense
|
|
|
61701
|
Rent Expense
|
|
|
61702
|
Phone Expense
|
|
|
61703
|
Depreciation Office Equipment
|
|
|
61704
|
Contributions
|
|
|
61705
|
Office Expense
|
|
|
61706
|
Planning Meeting Expense
|
|
|
61721
|
Amort of Org Expenses
|
|
|
61722
|
Directors Fees
|
|
|
61723
|
Directors Stock Comp
|
|
|
61724
|
Property Expenses
|
|
|
61725
|
Other Expenses
|
|
|
61726
|
Dues & Subscriptions
|
|
|
61727
|
Transfer Fees
|
|
|
61728
|
Bond Trustee Fees
|
|
|
61729
|
Excise Taxes
|
|
|
61730
|
Special Projects
|
|
|
61731
|
Relocation
|
|
|
61910
|
Loan Expense
|
|
|
63010
|
Loss on Debt Extinguish
|
|
|
63210
|
Provision for Loan Loss
|
|
|
65015
|
InterCo Interest Expense
|
|
|
65020
|
InterCo Management Fee
|
|
|
75020
|
Gain on Sales
|
|
|
75025
|
Loss on Sales
|
|
|
75030
|
Asset Clearing Account
|
|
|
75060
|
Rent from Disc Op
|
|
|
75061
|
Interest from Disc Op
|
|
|
75062
|
Depreciation from Disc Op
|
|
|
82003
|
Preferred Dividends
|
|
|
83010
|
Preferred Stock Redemp
|
|
|
90100
|
Preferred Shares
|
|
|
90200
|
Common Shares
|
|
|
90300
|
Indepent Living Beds/Units
|
|
|
90310
|
Assisted Living Beds/Units
|
|
|
90320
|
Skilled Nursing Beds/Units
|
|
|
90330
|
Speciality Care Beds/Units
|
|
|
90400
|
Independent Living Revenue
|
|
|
90410
|
Assisted Living Revenue
|
|
|
90420
|
Skilled Nursing Revenue
|
|
|
90430
|
Specialty Care Revenue
|
|
|
Land
|
10510
|
|
|
Buildings
|
10552
|
|
|
Furniture and Equipment
|
10553
|
|
|
Leasehold Improvements
|
10554
|
|
|
Fixed Assets-Conversion
|
10555
|
|
|
Held for Sale-Cost
|
10602
|
|
|
Held for Sale-A/D
|
10603
|
|
|
Construction In Progress
|
10702
|
|
|
Capitalized Interest
|
10703
|
|
|
Capitalized Fees
|
10704
|
|
|
A/D-Building
|
10810
|
|
|
A/D-Furniture and Equipment
|
10811
|
|
|
A/D-Leasehold Improvements
|
10812
|
|
|
A/D-Conversion
|
10813
|
|
|
Mortgage Loans
|
11050
|
|
|
Other Mortgage Loans
|
11100
|
|
|
Construction Loans
|
11201
|
|
|
Working Capital Loans
|
11251
|
|
|
Allowance for Losses
|
11550
|
|
|
Equity Investments-Public
|
12003
|
|
|
Equity Investments-Private
|
12004
|
|
|
Deferred Loan Expenses
|
12062
|
|
|
Cash-Conversion
|
12110
|
|
|
Cash-Main
|
12120
|
|
|
Cash-Payroll
|
12130
|
|
|
Cash-Operating
|
12140
|
|
|
Cash-Tax Escrows
|
12150
|
|
|
Cash-Mortgage Escrows
|
12160
|
|
|
Cash-CDs
|
12170
|
|
|
Cash-Investments
|
12180
|
|
|
Cash-Repurchase Agreements
|
12190
|
|
|
Cash-Petty Cash
|
12200
|
|
|
Interest Receivables
|
12302
|
|
|
Interest Receivables Reserved
|
12303
|
|
|
Loan Principal Receivable
|
12304
|
|
|
Cash Rent Receivables
|
12410
|
|
|
Cash Rent Reserved
|
12411
|
|
|
Straight Line Rent Receivables
|
12430
|
|
|
Prepaid Rent
|
12435
|
|
|
A/A Prepaid Rent
|
12436
|
|
|
S/L Rent Reserved
|
12440
|
|
|
Miscellaneous Receivables
|
12455
|
|
|
Miscellaneouse Receivables-Con
|
12456
|
|
|
Miscellaneous Receivables Rese
|
12457
|
|
|
Office Equipment
|
12501
|
|
|
A/D-Office Equipment
|
12502
|
|
|
Project Loans
|
12551
|
|
|
Derivative Assets
|
12601
|
|
|
Suspense
|
12701
|
|
|
Customer Deposits
|
12702
|
|
|
Corporate Card Sweep
|
12703
|
|
|
Organizational Expenses
|
12704
|
|
|
Due from Employees
|
12705
|
|
|
Prepaid Assets
|
12706
|
|
|
Other Assets
|
12707
|
|
|
InterCompany HUB Activity
|
15010
|
|
|
InterCompany Due to/Due From-C
|
15015
|
|
|
InterCompany Due to/Due From
|
15020
|
|
|
Investment in Sub
|
15025
|
|
|
InterCompany Note
|
15030
|
|
|
InterCompany Mngt Fees
|
15035
|
|
|
InterCompany Interest
|
15040
|
|
|
Allocation Contra
|
15045
|
|
|
Lines of Credit
|
20510
|
|
|
Senior Unsecured Notes
|
21010
|
|
|
Sr. Notes Premium/Discounts
|
21015
|
|
|
Senior Notes Derivative
|
21020
|
|
|
Mortgages Payable
|
21505
|
|
|
Accounts Payable
|
22010
|
|
|
AP-Conversion
|
22015
|
|
|
Accrued Bonus
|
22020
|
|
|
Deferred Loan Fees
|
22025
|
|
|
Misc Liabilities
|
22030
|
|
|
Deferred Acquisitions
|
22035
|
|
|
Suspense Liabilities
|
22040
|
|
|
Acc Interest Mortgages
|
22045
|
|
|
Acc Interest Senior Notes
|
22050
|
|
|
Acc Interest Lines of Credit
|
22055
|
|
|
FICA/FIT Withheld
|
22060
|
|
|
State Tax Withheld
|
22065
|
|
|
City Tax Withheld
|
22070
|
|
|
Insurance Withheld
|
22075
|
|
|
SUI/FUTA Tax Payable
|
22080
|
|
|
Workers Comp Payable
|
22085
|
|
|
School Tax Withheld
|
22090
|
|
|
Accrued SERP
|
22095
|
|
|
Unearned Revenues
|
22100
|
|
|
Acc Preferred Dividends
|
22105
|
|
|
Derivative Liabilities
|
22110
|
|
|
InterCompany Due to/Due From
|
25010
|
|
|
InterCompany Note Payable
|
25015
|
|
|
InterCompany Interest Payable
|
25020
|
|
|
InterCompany Management Fees P
|
25025
|
|
|
Minority Interest
|
27005
|
|
|
Preferred Stock
|
30505
|
|
|
Common Stock
|
31010
|
|
|
Capital in Excess of Par
|
31510
|
|
|
Treasury Stock
|
32010
|
|
|
Undistributed Net Inc
|
32510
|
|
|
Undistributed Net Inc
|
32515
|
|
|
Curr Yr Inc/Loss-JE's
|
32520
|
|
|
Curr Yr Inc/Loss
|
32525
|
|
|
Common Dividends
|
33010
|
|
|
Preferred Dividends
|
33015
|
|
|
DER Dividends
|
33020
|
|
|
Unrecognized Gain
|
33510
|
|
|
Foreign Currency AJE
|
33515
|
|
|
Accum Option Expense
|
34010
|
|
|
Cash Rental Income
|
40510
|
|
|
Strght Line Rental Income
|
40515
|
|
|
Amortized Rental Income
|
40520
|
|
|
Interest Mortgage
|
41010
|
|
|
Interest Other Mortgage
|
41015
|
|
|
Interest Construction
|
41020
|
|
|
Interest Working Cap
|
41025
|
|
|
Other Income
|
41510
|
|
|
Loan Fees
|
41515
|
|
|
Guaranty Income
|
41520
|
|
|
Prepayment Fees
|
42010
|
|
|
InterCo Interest Revenue
|
45010
|
|
|
InterCo Management Fee
|
45015
|
|
|
InterCo Net Income/Loss
|
45020
|
|
|
Depr Building
|
51010
|
|
|
Depr Furniture and Equip
|
51015
|
|
|
Depr Leasehold
|
51020
|
|
|
Capitalized Interest
|
60510
|
|
|
Interest Mortgage Loans
|
60515
|
|
|
Interest SWAPs
|
60520
|
|
|
Interest Senior Notes
|
60525
|
|
|
Interest Lines of Credit
|
60530
|
|
|
Amortization of Premiums/Disco
|
60535
|
|
|
Bank Fees
|
60540
|
|
|
Impairment of Assets
|
61210
|
|
|
Wage Expense
|
61510
|
|
|
Bonus Expense
|
61515
|
|
|
FICA/FIT Expense
|
61520
|
|
|
Insurance Expense
|
61525
|
|
|
SUI/FUTA Tax Expense
|
61530
|
|
|
Workers Comp Expense
|
61535
|
|
|
SERP Expense
|
61540
|
|
|
401K Expense
|
61545
|
|
|
Payroll Taxes
|
61550
|
|
|
Deferred Compensation
|
61555
|
|
|
Restricted Stock Expense
|
61560
|
|
|
Stock Option Expense
|
61565
|
|
|
Professional Services
|
61581
|
|
|
Legal Fees
|
61582
|
|
|
Audit Fees
|
61583
|
|
|
Insurance Expense
|
61591
|
|
|
Taxes Expense
|
61592
|
|
|
Stockholders' Relations
|
61601
|
|
|
Inspection Fees
|
61611
|
|
|
T&E Deductible
|
61612
|
|
|
T&E NonDeductible
|
61613
|
|
|
Marketing Suspense
|
61614
|
|
|
Marketing Expense
|
61615
|
|
|
Rent Expense
|
61701
|
|
|
Phone Expense
|
61702
|
|
|
Depreciation Office Equipment
|
61703
|
|
|
Contributions
|
61704
|
|
|
Office Expense
|
61705
|
|
|
Planning Meeting Expense
|
61706
|
|
|
Amort of Org Expenses
|
61721
|
|
|
Directors Fees
|
61722
|
|
|
Directors Stock Comp
|
61723
|
|
|
Property Expenses
|
61724
|
|
|
Other Expenses
|
61725
|
|
|
Dues & Subscriptions
|
61726
|
|
|
Transfer Fees
|
61727
|
|
|
Bond Trustee Fees
|
61728
|
|
|
Excise Taxes
|
61729
|
|
|
Special Projects
|
61730
|
|
|
Relocation
|
61731
|
|
|
Loan Expense
|
61910
|
|
|
Loss on Debt Extinguish
|
63010
|
|
|
Provision for Loan Loss
|
63210
|
|
|
InterCo Interest Expense
|
65015
|
|
|
InterCo Management Fee
|
65020
|
|
|
Gain on Sales
|
75020
|
|
|
Loss on Sales
|
75025
|
|
|
Asset Clearing Account
|
75030
|
|
|
Rent from Disc Op
|
75060
|
|
|
Interest from Disc Op
|
75061
|
|
|
Depreciation from Disc Op
|
75062
|
|
|
Preferred Dividends
|
82003
|
|
|
Preferred Stock Redemp
|
83010
|
|
|
Preferred Shares
|
90100
|
|
|
Common Shares
|
90200
|
|
|
Indepent Living Beds/Units
|
90300
|
|
|
Assisted Living Beds/Units
|
90310
|
|
|
Skilled Nursing Beds/Units
|
90320
|
|
|
Speciality Care Beds/Units
|
90330
|
|
|
Independent Living Revenue
|
90400
|
|
|
Assisted Living Revenue
|
90410
|
|
|
Skilled Nursing Revenue
|
90420
|
|
|
Specialty Care Revenue
|
90430
|
