Line Items and Sub-Line Items

The line item is the segment of the account number that designates the specific type of revenue, expenditure, asset, liability, or equity that posts to the account.

The sub-line item is the segment of the account number that subdivides the account line item. You can choose to create many sub-line items for each of your agency’s line items. You must assign each sub-line item to a specific line item.

Planning Line Items and Sub-Line Items

Setting Up Line Items and Sub-Line Items

Note: You cannot delete a line item you have assigned to an account or for which you have any transactions. You will usually delete only line items that you have never used.

Commonly Used Line Items

The General Ledger line items listed below are defined by the HUD Guidebook 7510:1 mentioned above and they are commonly used when setting up the WinTen2 programs to post to the General Ledger. This is not an exhaustive list and housing authorities do not have to use these particular line item numbers when defining their accounts. When considering which numbers to use, you should rely more on the account description than the actual number. However, if your agency uses the HUD numbering scheme, it is good to know these line item numbers in case descriptions are missing.

1111 - Cash. This is the typically money in the agency’s general development or operating fund.
1114 – Security Deposit
1117 – Petty Cash Fund
1118 - Change Fund
1122 – Tenants Accounts Receivable. This account records money that tenants owe for rent.
1129 – Accounts Receivable, Issuing Housing Authority - Section 8
1260 – Inventories, Materials
1270 – Inventories, Equipment
1400 – Fixed Asset
1405 – Accumulated Depreciation
2111 – Vendors and Contractors
2114 – Security Deposits
2135 – Salaries and Wages
2810 - Unreserved Surplus
3110 – Dwelling Rental
3120 – Excess Utilities
3190 – Non-dwelling Rental
3693 – NSF
3690 – Other Income. This account may include late charges, work orders, and court costs.
4110 – Administrative Salaries
4410 – Labor, Ordinary Maintenance
4420 – Materials, Ordinary Maintenance
4715 –
4717 -
6010-
6120 – Fixes Assets Disposition

Note: This list is not exhaustive. Your line item numbers may differ from the ones above. Please consult your accounting lead for guidance in selecting which account numbers to use when setting up your programs.