Statewide Descriptor Table D34 Revenue Subobject
The D34 Revenue Subobject table defines the hierarchy of codes: 1) the Revenue Object; 2) the Summary Object; and 3) the Revenue Subobject. It defines the governmental and proprietary class codes for GAAP reporting, as well as the FAS asset class that STARS uses when sending the transaction data to the FAS Hold file.
Figure 1 - Descriptor table example
REV OBJ LVL1
The Revenue Object (in hierarchial terms, "above" this subobject)
REV OBJ LVL2
Revenue Summary Object (in hierarchial terms, "above" this subobject)
GVT
Enter the three-digit governmental class code set up in Descriptor Table 43. Used for GAAP reporting.
PROP
Enter the three-digit proprietary class code set up in Descriptor Table 44. Used for GAAP reporting.
ASST CLS
Enter the one-digit property asset class for use when STARS creates a transaction code to send to the FAS hold file. FAS asset classes are:
Blank – revenue item does not feed to FAS
1 – Land
2 – Building
3 – Improvement other than Buildings
4 – Machinery & Equipment
5 – Construction-in-Progress
6 – Infrastructure
EFF-START-DATE
EFF-END-DATE