DARTS : Code behind PS_UM_GLQ_REPRT_VW

WITH GLQ_REP AS
 (SELECT A.FISCAL_YEAR,
A.ACCOUNTING_PERIOD,
A.BUSINESS_UNIT,
A.DEPTID,
A.PROJECT_ID,
A.PROGRAM_CODE,
A.FUND_CODE,
A.OPERATING_UNIT,
A.ACCOUNT,
A.DESCR,
A.CLASS_FLD,
A.STATISTICS_CODE,
A.ROOT_NODE_NUM,
A.TREE_NODE,
A.UM_BASE_BUDGET,
A.UM_CURR_BUDGET,
A.UM_ACTUALS_CURR,
A.UM_ACTUALS_YTD,
A.UM_PROJECT_TO_DT,
A.UM_PRE_ENCUMBRANCE,
A.UM_TOT_ENCUMBRANCE,
A.UM_ACTUAL_ACTIVITY,
A.UM_BBUDG_ACTIVITY,
A.UM_CBUDG_ACTIVITY,
A.UM_ENCUM_ACTIVITY,
A.AMT1,
A.AMT2,
A.AMT3,
A.AMT4,
A.UM_FUTURE_BUDGET,
A.UM_FUTURE_BUDGET_1,
A.UM_FUTURE_BUDGET_2,
A.UM_CURR_BUDGET_LY,
A.UM_ACTUALS_YTD_LY,
A.UM_CURR_BUDGET_PY,
A.UM_ACTUALS_YTD_PY,
A.UM_BU_DESCR,
A.UM_BU_DESCRSHORT,
A.UM_DEPT_STATUS,
A.UM_DEPT_DESCR,
A.UM_DEPT_DESCR_SHRT,
A.UM_DEPT_MGR,
A.UM_DEPT_YREND,
A.UM_DEPT_YREND_D,
A.UM_DEPT_CR_1,
A.UM_DEPT_CR_1_D,
A.UM_DEPT_CR_2,
A.UM_DEPT_CR_2_D,
A.UM_DEPT_CR_3,
A.UM_DEPT_CR_3_D,
A.UM_DEPT_CR_4,
A.UM_DEPT_CR_4_D,
A.UM_DEPT_EXP2,
A.UM_DEPT_EXP2_D,
A.UM_DEPT_EXP4,
A.UM_DEPT_EXP4_D,
A.UM_PROJ_EFF_STATUS,
A.UM_PROJ_DESCR,
A.UM_PROJ_MGR_ID,
A.UM_PROJ_MGR_NAME,
A.UM_PROJ_START_DT,
A.UM_PROJ_END_DT,
A.PROJECT_STATUS,
A.UM_PROJ_FACIL_ID,
A.UM_PROJ_FACIL_ID_D,
A.UM_PROJ_BILL_CD,
A.UM_PROJ_BILL_CD_D,
A.UM_PROJ_CFDA_N,
A.UM_PROJ_CFDA_N_D,
A.UM_PROJ_FED_AGCY,
A.UM_PROJ_FED_AGCY_D,
A.UM_PROJ_GRANT_N,
A.UM_PROJ_GRANT_N_D,
A.UM_PROJ_GC_TYPE,
A.UM_PROJ_GC_TYPE_D,
A.UM_PROJ_DEPR_ST,
A.UM_PROJ_DEPR_ST_D,
A.UM_PROJ_LOC_NUM,
A.UM_PROJ_LOC_NUM_D,
A.UM_PROJ_IN_SRVC,
A.UM_PROJ_EXPENSE,
A.UM_PROJ_EXPENSE_D,
A.UM_PROJ_CATEGORY,
A.UM_PROJ_CATEGORY_D,
A.UM_PROJ_MAJSRC,
A.UM_PROJ_MAJSRC_D,
A.UM_PROJ_MINSRC,
A.UM_PROJ_MINSRC_D,
A.UM_PROJ_LOC_SRCE,
A.UM_PROJ_LOC_SRCE_D,
A.UM_PROJ_GROUP,
A.UM_PROJ_GROUP_D,
A.UM_PROJ_SUBGROUP,
A.UM_PROJ_SUBGROUP_D,
A.UM_PROJ_CAP_TYPE,
A.UM_PROJ_CAP_TYPE_D,
A.UM_PROG_STATUS,
A.UM_PROG_DESCR,
A.UM_PROG_DESCR_SHRT,
A.UM_PROG_MGR_NAME,
A.UM_PROG_YREND,
A.UM_PROG_YREND_D,
A.UM_PROG_EXPENSE,
A.UM_PROG_EXPENSE_D,
A.UM_PROG_CAT1,
A.UM_PROG_CAT1_D,
A.UM_PROG_CAT2,
A.UM_PROG_CAT2_D,
A.UM_PROG_CAT3,
A.UM_PROG_CAT3_D,
A.UM_PROG_CAT4,
A.UM_PROG_CAT4_D,
A.UM_PROG_RESTR_1,
A.UM_PROG_RESTR_1_D,
A.UM_PROG_RESTR_2,
A.UM_PROG_RESTR_2_D,
A.UM_PROG_RESTR_3,
A.UM_PROG_RESTR_3_D,
A.UM_FUND_STATUS,
A.UM_FUND_DESCR,
A.UM_FUND_DESCRSHRT,
A.UM_OPUN_STATUS,
A.UM_OPUN_DESCR,
A.UM_OPUN_DESCRSHRT,
A.UM_ACCT_STATUS,
A.UM_ACCT_DESCR,
A.UM_ACCT_DESCRSHRT,
A.UM_ACCT_BAL_CLS,
A.UM_ACCT_BAL_CLS_D,
A.UM_ACCT_CASH_FLW,
A.UM_ACCT_CASH_FLW_D,
A.UM_ACCT_FBAL_CLS,
A.UM_ACCT_FBAL_CLS_D,
A.UM_ACCT_REV2,
A.UM_ACCT_REV2_D,
A.UM_ACCT_REV4,
A.UM_ACCT_REV4_D,
A.UM_ACCT_YREND,
A.UM_ACCT_YREND_D,
A.UM_CLASS_D,
A.UM_PROG_ENDOW_DIST,
A.UM_PROG_TI_INC_DST,
A.UM_PROJ_BLD_LIFE,
A.UM_PROJ_FIN_CONT,
A.UM_PROJ_FIN_CONT_D,
A.UM_PROJ_GC_RPT,
A.UM_PROJ_GC_RPT_D,
A.UM_PROJ_IMPVT_LIFE,
A.UM_PROJ_LOC_EXPIRE,
A.UM_PROJ_CLOSNCOMBO,
A.UM_PROJ_CLSCOMBO_D,
A.UM_PROJ_MGR_EFFDT,
A.UM_PROJ_STAT_EFFDT,
A.UM_DEPT_HR,
A.UM_DEPT_HR_D,
/*+ UM_ASSET_CATEG */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN ?Cash'
WHEN A.ACCOUNT = '13900' THEN 'Cash'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN 'Cash'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN 'Cash'
WHEN A.ACCOUNT = '12025' THEN 'Investments'
WHEN A.ACCOUNT = '12024' THEN 'Investments'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN 'Investments'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN 'Investments'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN 'Accounts Receivable'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN 'Accounts Receivable'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN 'Accounts Receivable'
WHEN A.ACCOUNT = '13003' THEN 'Accounts Receivable'
WHEN A.ACCOUNT >= '13200' ANDA.ACCOUNT <= '13266' THEN 'Grants Receivable'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THE 'Grants Receivable'
WHEN A.ACCOUNT = '13400' THEN 'Pledges Receivable'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN 'Pledges Receivable'
WHEN A.ACCOUNT = '13401' THEN 'Pledges Receivable'
WHEN A.ACCOUNT = '13402' THEN 'Pledges Receivable'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN 'Inventory'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN 'Prepaid'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN 'Prepaid'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN 'Suspense'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN 'Suspense'
WHEN A.ACCOUNT = '12064' THEN 'Investments'
WHEN A.ACCOUNT = '12065' THEN 'Investments'
WHEN A.ACCOUNT = '12700' THEN 'Deposit With Bond Trustee'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN 'Accounts Receivable'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN 'Accounts Receivable'
WHEN A.ACCOUNT = '13163' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13267' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13268' THEN 'Grants Receivable'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13450' THEN 'Pledges Receivable'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN 'Pledges Receivable'
WHEN A.ACCOUNT = '13451' THEN 'Pledges Receivable'
WHEN A.ACCOUNT = '13452' THEN 'Pledges Receivable'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN 'Investments Endowments'
WHEN A.ACCOUNT = '12300' THEN 'Investments Endowments'
WHEN A.ACCOUNT = '11260' THEN 'Investments Endowments'
WHEN A.ACCOUNT = '11360' THEN 'Investments Endowments'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN 'Notes Receivable'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN 'Notes Receivable'
WHEN A.ACCOUNT = '13750' THEN 'Notes Receivable'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN 'Bond Issue Cost'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN 'Capital Assets'
WHEN A.ACCOUNT = '17060' THEN 'Capital Assets'
WHEN A.ACCOUNT = '17260' THEN 'Capital Assets'
WHEN A.ACCOUNT = '17160' THEN 'Capital Assets'
WHEN A.ACCOUNT = '17360' THEN 'Capital Assets'
WHEN A.ACCOUNT = '17960' THEN 'Capital Assets'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN 'Other Assets'
ELSE 'Other' END ASSET_CATEG,

/*+UM_ ASSET_SORT_CATEG */ 
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN '110'
WHEN A.ACCOUNT = '13900' THEN '110'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN '110'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN '110'
WHEN A.ACCOUNT = '12025' THEN '112'
WHEN A.ACCOUNT = '12024' THEN '112'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN '112'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN '112'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN '114'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN '114'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN '114'
WHEN A.ACCOUNT = '13003' THEN '114'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN '116'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN '116'
WHEN A.ACCOUNT = '13400' THEN '118'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN '118'
WHEN A.ACCOUNT = '13401' THEN '118'
WHEN A.ACCOUNT = '13402' THEN '118'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN '120'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN '122'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN '122'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN '124'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN '124'
WHEN A.ACCOUNT = '12064' THEN '112'
WHEN A.ACCOUNT = '12065' THEN '112'
WHEN A.ACCOUNT = '12700' THEN '126'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN '114'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN '114'
WHEN A.ACCOUNT = '13163' THEN '116'
WHEN A.ACCOUNT = '13267' THEN '116'
WHEN A.ACCOUNT = '13268' THEN '116'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN '116'
WHEN A.ACCOUNT = '13450' THEN '118'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN '118'
WHEN A.ACCOUNT = '13451' THEN '118'
WHEN A.ACCOUNT = '13452' THEN '118'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN '128'
WHEN A.ACCOUNT = '12300' THEN '128'
WHEN A.ACCOUNT = '11260' THEN '128'
WHEN A.ACCOUNT = '11360' THEN '128'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN '130'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN '130'
WHEN A.ACCOUNT = '13750' THEN '130'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN '132'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN '134'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN '134'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN '134'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN '134'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN '134'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN '134'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN '134'
WHEN A.ACCOUNT = '17060' THEN '134'
WHEN A.ACCOUNT = '17260' THEN '134'
WHEN A.ACCOUNT = '17160' THEN '134'
WHEN A.ACCOUNT = '17360' THEN '134'
WHEN A.ACCOUNT = '17960' THEN '134'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN '136'
ELSE '910' END ASSET_SORT_CATEG,

/*+UM_ LIAB_CATEG */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN 'A.ACCOUNTs Payable'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN 'Deferred Revenue'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN 'Deferred Revenue'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN 'Deposits'
WHEN A.ACCOUNT = '20800' THEN 'Capital Lease Obligations'
WHEN A.ACCOUNT = '20310' THEN 'Notes Payable'
WHEN A.ACCOUNT = '20300' THEN 'Notes Payable'
WHEN A.ACCOUNT = '20700' THEN 'Bonds Payable'
WHEN A.ACCOUNT = '20710' THEN 'Bonds Payable'
WHEN A.ACCOUNT = '20711' THEN 'Bonds Payable'
WHEN A.ACCOUNT = '26030' THEN 'Funds Held for Others'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT = '24007' THEN 'Deferred Revenue'
WHEN A.ACCOUNT = '23800' THEN 'Capital Lease Obligations'
WHEN A.ACCOUNT = '23010' THEN 'Notes Payable'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN 'Notes Payable'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN 'Bonds Payable'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN 'Bonds Payable'
WHEN A.ACCOUNT = '26000' THEN 'Funds Held for Others'
WHEN A.ACCOUNT = '26010' THEN 'Funds Held for Others'
WHEN A.ACCOUNT = '26050' THEN 'Funds Held for Others'
WHEN A.ACCOUNT = '27050' THEN 'Government Advance Refundable'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN 'Other Liabilities'
ELSE 'Other' END LIAB_CATEG,

/*+ UM_FUND_EQ_CATEG */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT = '33111' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN 'Restricted Expendable'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33112' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33100' THEN 'Endowment Fund Equity'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN 'Endowment Held for Others'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN 'Net Investment in Plant'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN 'Agency Fund Equity'
WHEN A.ACCOUNT = '39999' THEN 'Suspense Fund Equity'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN 'Other Fund Equity'
ELSE 'Other' END FUND_EQ_CATEG,

/*+ UM_REVENUE_CATEG*/
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) >= '40200' AND A.ACCOUNT <= '40249' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) >= '40250' AND A.ACCOUNT <= '40269' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) >= '40270' AND A.ACCOUNT <= '40299' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN 'Tuition & Fees'
WHEN A.ACCOUNT = '40900' THEN 'Tuition & Fees'
WHEN A.ACCOUNT = '40901' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN 'Tuition & Fees'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN 'Tuition & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN 'Govt Appropriations'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN 'Govt Appropriations'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN 'Govt Appropriations'
WHEN A.ACCOUNT = '43102' THEN 'Govt Appropriations'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN 'Govt Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN 'Govt Grants & Contracts'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN 'Govt Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN 'Private Gifts, Grants, & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN 'Private Gifts, Grants, & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN 'Private Gifts, Grants, & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN 'Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN 'Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN 'Interest on Student Loans'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN 'Recovery of F & A Costs'
WHEN A.ACCOUNT = '44890' THEN 'Recovery of F & A Costs'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN 'Sales, Services & Other'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN 'Auxiliary Enterprise Revenue'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '48' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN 'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN 'Auxiliary Enterprise Revenue'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN 'Auxiliary Enterprise Revenue'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN 'Auxiliary Enterprise Revenue'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN 'Other Revenue'
ELSE 'Other' END REVENUE_CATEG,

/*+UM_ NET_TRFR_CATEG */
CASE
WHEN A.ACCOUNT = '80000' THEN 'Transfer From'
WHEN A.ACCOUNT = '81500' THEN 'Transfers From Reserves'
WHEN A.ACCOUNT = '80300' THEN 'Transfer From'
WHEN A.ACCOUNT = '81600' THEN 'Transfers From Reserves'
WHEN A.ACCOUNT = '80400' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN 'Transfer From'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN 'Transfer From'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN 'Transfer From'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN 'Transfer From'
WHEN A.ACCOUNT = '81900' THEN 'Debt Service'
WHEN A.ACCOUNT = '81902' THEN 'Debt Service'
WHEN A.ACCOUNT = '81920' THEN 'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN 'Debt Service'
WHEN A.ACCOUNT = '81901' THEN 'Debt Service'
WHEN A.ACCOUNT = '81910' THEN 'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN 'Transfer From'
WHEN A.ACCOUNT = '80099' THEN 'Transfer From'
WHEN A.ACCOUNT = '80399' THEN 'Transfer From'
WHEN A.ACCOUNT = '81299' THEN 'Transfer From'
WHEN A.ACCOUNT = '81599' THEN 'Transfers From Reserves'
WHEN A.ACCOUNT = '81699' THEN 'Transfers From Reserves'
WHEN A.ACCOUNT = '82299' THEN 'Transfer From'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN 'Transfer From'
WHEN A.ACCOUNT = '70000' THEN 'Transfer To'
WHEN A.ACCOUNT = '70050' THEN 'Transfer To'
WHEN A.ACCOUNT = '71500' THEN 'Transfers To Reserves'
WHEN A.ACCOUNT = '70300' THEN 'Transfer To'
WHEN A.ACCOUNT = '71600' THEN 'Transfers To Reserves'
WHEN A.ACCOUNT = '70400' THEN 'Transfer To'
WHEN A.ACCOUNT = '70410' THEN 'Transfer To'
WHEN A.ACCOUNT = '72400' THEN 'Transfer To'
WHEN A.ACCOUNT = '72410' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN 'Transfer To'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN 'Transfer To'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN 'Transfer To'
WHEN A.ACCOUNT = '71800' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN 'Transfer To'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN 'Transfer To'
WHEN A.ACCOUNT = '71900' THEN 'Debt Service'
WHEN A.ACCOUNT = '71920' THEN 'Debt Service'
WHEN A.ACCOUNT = '71921' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '71922' THEN 'Interest Charges'
WHEN A.ACCOUNT = '72900' THEN 'Debt Service'
WHEN A.ACCOUNT = '71801' THEN 'Debt Service'
WHEN A.ACCOUNT = '71910' THEN 'Debt Service'
WHEN A.ACCOUNT = '71911' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '71912' THEN 'Interest Charges'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN 'Transfer To'
WHEN A.ACCOUNT = '70099' THEN 'Transfer To'
WHEN A.ACCOUNT = '70399' THEN 'Transfer To'
WHEN A.ACCOUNT = '71299' THEN 'Transfer To'
WHEN A.ACCOUNT = '71599' THEN 'Transfers To Reserves'
WHEN A.ACCOUNT = '71699' THEN 'Transfers To Reserves'
WHEN A.ACCOUNT = '72299' THEN 'Transfer To'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN 'Transfer To'
ELSE 'Other' END NET_TRFR_CATEG,

/*+ UM_ EXPENSE_CATEG1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Compensation'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Student Aid'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '62008' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62208' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62508' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62708' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Depreciation'
WHEN A.ACCOUNT = '66202' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN 'Debt Service'
WHEN A.ACCOUNT = '66101' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66102' THEN 'Debt Service'
WHEN A.ACCOUNT = '67401' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '65050' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66999' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Supplies & Services'
ELSE 'Other' END EXPENSE_CATEG1,

/*+UM_ EXPENSE_CATEG_SORT1*/
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN '530'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN '520'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN '520'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN '520'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN '520'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN '520'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN '520'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN '710'
WHEN A.ACCOUNT = '62008' THEN '520'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN '520'
WHEN A.ACCOUNT = '62208' THEN '520'
WHEN A.ACCOUNT = '62508' THEN '520'
WHEN A.ACCOUNT = '62708' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN '520'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN '520'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN '520'
WHEN A.ACCOUNT = '65500' THEN '520'
WHEN A.ACCOUNT = '65550' THEN '520'
WHEN A.ACCOUNT = '66201' THEN '520'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN '520'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN '520'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN '520'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN '560'
WHEN A.ACCOUNT = '66202' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN '550'
WHEN A.ACCOUNT = '66100' THEN '540'
WHEN A.ACCOUNT = '66101' THEN '710'
WHEN A.ACCOUNT = '66102' THEN '540'
WHEN A.ACCOUNT = '67401' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '710'
WHEN A.ACCOUNT = '65050' THEN '710'
WHEN A.ACCOUNT = '66999' THEN '520'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN '520'
ELSE '910'END EXPENSE_CATEG_SORT1,

/*+UM_ ASSET_CATEG_SORT */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN '110'
WHEN A.ACCOUNT = '13900' THEN '110'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN '110'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN '110'
WHEN A.ACCOUNT = '12025' THEN '112'
WHEN A.ACCOUNT = '12024' THEN '112'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN '112'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN '112'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN '114'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN '114'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN '114'
WHEN A.ACCOUNT = '13003' THEN '114'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN '116'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN '116'
WHEN A.ACCOUNT = '13400' THEN '118'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN '118'
WHEN A.ACCOUNT = '13401' THEN '118'
WHEN A.ACCOUNT = '13402' THEN '118'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN '120'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN '122'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN '122'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN '124'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN '124'
WHEN A.ACCOUNT = '12064' THEN '112'
WHEN A.ACCOUNT = '12065' THEN '112'
WHEN A.ACCOUNT = '12700' THEN '126'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN '114'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN '114'
WHEN A.ACCOUNT = '13163' THEN '116'
WHEN A.ACCOUNT = '13267' THEN '116'
WHEN A.ACCOUNT = '13268' THEN '116'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN '116'
WHEN A.ACCOUNT = '13450' THEN '118'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN '118'
WHEN A.ACCOUNT = '13451' THEN '118'
WHEN A.ACCOUNT = '13452' THEN '118'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN '128'
WHEN A.ACCOUNT = '12300' THEN '128'
WHEN A.ACCOUNT = '11260' THEN '128'
WHEN A.ACCOUNT = '11360' THEN '128'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN '130'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN '130'
WHEN A.ACCOUNT = '13750' THEN '130'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN '132'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN '134'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN '134'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN '134'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN '134'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN '134'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN '134'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN '134'
WHEN A.ACCOUNT = '17060' THEN '134'
WHEN A.ACCOUNT = '17260' THEN '134'
WHEN A.ACCOUNT = '17160' THEN '134'
WHEN A.ACCOUNT = '17360' THEN '134'
WHEN A.ACCOUNT = '17960' THEN '134'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN '136'
ELSE '910' END ASSET_CATEG_SORT,
/*+ UM_FUND_EQ_CATEG_SORT */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN '310'
WHEN A.ACCOUNT = '33111' THEN '310'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN '320'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN '320'
WHEN A.ACCOUNT = '33112' THEN '320'
WHEN A.ACCOUNT = '33100' THEN '330'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN '340'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN '350'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN '360'
WHEN A.ACCOUNT = '39999' THEN '370'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN '380'
ELSE '910' END FUND_EQ_CATEG_SORT,

/*+ UM_LIAB_CATEG_SORT */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN '210'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN '210'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN '210'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN '212'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN '214'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN '214'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN '216'
WHEN A.ACCOUNT = '20800' THEN '218'
WHEN A.ACCOUNT = '20310' THEN '220'
WHEN A.ACCOUNT = '20300' THEN '220'
WHEN A.ACCOUNT = '20700' THEN '222'
WHEN A.ACCOUNT = '20710' THEN '222'
WHEN A.ACCOUNT = '20711' THEN '222'
WHEN A.ACCOUNT = '26030' THEN '224'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN '210'
WHEN A.ACCOUNT = '24007' THEN '214'
WHEN A.ACCOUNT = '23800' THEN '218'
WHEN A.ACCOUNT = '23010' THEN '220'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN '220'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN '222'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN '222'
WHEN A.ACCOUNT = '26000' THEN '224'
WHEN A.ACCOUNT = '26010' THEN '224'
WHEN A.ACCOUNT = '26050' THEN '224'
WHEN A.ACCOUNT = '27050' THEN '226'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN '228'
ELSE '910' END LIAB_CATEG_SORT,



/*+ UM_NET_TRFR_CATEG_SORT */
CASE
WHEN A.ACCOUNT = '80000' THEN '610'
WHEN A.ACCOUNT = '81500' THEN '810'
WHEN A.ACCOUNT = '80300' THEN '610'
WHEN A.ACCOUNT = '81600' THEN '810'
WHEN A.ACCOUNT = '80400' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN '610'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN '610'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN '610'
WHEN A.ACCOUNT = '81900' THEN '540'
WHEN A.ACCOUNT = '81902' THEN '540'
WHEN A.ACCOUNT = '81920' THEN '540'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN '540'
WHEN A.ACCOUNT = '81901' THEN '540'
WHEN A.ACCOUNT = '81910' THEN '540'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN '610'
WHEN A.ACCOUNT = '80099' THEN '610'
WHEN A.ACCOUNT = '80399' THEN '610'
WHEN A.ACCOUNT = '81299' THEN '610'
WHEN A.ACCOUNT = '81599' THEN '810'
WHEN A.ACCOUNT = '81699' THEN '810'
WHEN A.ACCOUNT = '82299' THEN '610'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN '610'
WHEN A.ACCOUNT = '70000' THEN '612'
WHEN A.ACCOUNT = '70050' THEN '612'
WHEN A.ACCOUNT = '71500' THEN '812'
WHEN A.ACCOUNT = '70300' THEN '612'
WHEN A.ACCOUNT = '71600' THEN '812'
WHEN A.ACCOUNT = '70400' THEN '612'
WHEN A.ACCOUNT = '70410' THEN '612'
WHEN A.ACCOUNT = '72400' THEN '612'
WHEN A.ACCOUNT = '72410' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN '612'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN '612'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN '612'
WHEN A.ACCOUNT = '71800' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN '612'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN '612'
WHEN A.ACCOUNT = '71900' THEN '540'
WHEN A.ACCOUNT = '71920' THEN '540'
WHEN A.ACCOUNT = '71921' THEN '710'
WHEN A.ACCOUNT = '71922' THEN '550'
WHEN A.ACCOUNT = '72900' THEN '540'
WHEN A.ACCOUNT = '71801' THEN '540'
WHEN A.ACCOUNT = '71910' THEN '540'
WHEN A.ACCOUNT = '71911' THEN '710'
WHEN A.ACCOUNT = '71912' THEN '550'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN '612'
WHEN A.ACCOUNT = '70099' THEN '612'
WHEN A.ACCOUNT = '70399' THEN '612'
WHEN A.ACCOUNT = '71299' THEN '612'
WHEN A.ACCOUNT = '71599' THEN '812'
WHEN A.ACCOUNT = '71699' THEN '812'
WHEN A.ACCOUNT = '72299' THEN '612'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN '612'
ELSE '910' END NET_TRFR_CATEG_SORT,

/*+ UM_REVENUE_CATEG_SORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN '410'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN '410'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN '410'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN '410'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN '410'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN '410'
WHEN A.ACCOUNT = '40900' THEN '410'
WHEN A.ACCOUNT = '40901' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN '410'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN '412'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN '412'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN '412'
WHEN A.ACCOUNT = '43102' THEN '412'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN '414'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN '414'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN '414'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN '418'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN '418'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN '420'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN '422'
WHEN A.ACCOUNT = '44890' THEN '422'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN '424'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN '426'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN '426'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN '426'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN '426'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN '428'
ELSE '910' END REVENUE_CATEG_SORT,



/*+ UM_ ASSET_DETAIL */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN 'Cash Bank A.ACCOUNTs'
WHEN A.ACCOUNT = '13900' THEN 'Due To/From Other Funds'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN 'Petty Cash'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN 'Savings A.ACCOUNTs'
WHEN A.ACCOUNT = '12025' THEN 'External Loan Receivable'
WHEN A.ACCOUNT = '12024' THEN 'Internal Loans Receivable'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN 'Short-Term Investments - Other'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN 'Short-Term Investments - Other'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN 'Gross A.ACCOUNTs Receivable'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN 'Gross A.ACCOUNTs Receivable'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN 'Gross A.ACCOUNTs Receivable'
WHEN A.ACCOUNT = '13003' THEN 'Allowance for Doubtful A.ACCOUNTs'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN 'Grants Receivable'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13400' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT = '13401' THEN 'Discount on Pledges Receivable'
WHEN A.ACCOUNT = '13402' THEN 'Allowance for Uncollectible Pledges Receivable'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN 'Inventory'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN 'Prepaid'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN 'Prepaid'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN 'Suspense'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN 'Suspense'
WHEN A.ACCOUNT = '12064' THEN 'Internal Loans Receivable'
WHEN A.ACCOUNT = '12065' THEN 'External Loan Receivable'
WHEN A.ACCOUNT = '12700' THEN 'Deposit With Bond Trustee'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN 'Gross A.ACCOUNTs Receivable'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN 'Gross A.ACCOUNTs Receivable'
WHEN A.ACCOUNT = '13163' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13267' THEN 'Grant Receivable - State Cap Approp'
WHEN A.ACCOUNT = '13268' THEN 'Grant Receivable - State Cap Approp'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13450' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT = '13451' THEN 'Discount on Pledges Receivable'
WHEN A.ACCOUNT = '13452' THEN 'Allowance for Uncollectible Pledges Receivable'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN 'Investments Endowments'
WHEN A.ACCOUNT = '12300' THEN 'Investments Life Income Funds'
WHEN A.ACCOUNT = '11260' THEN 'Savings - Endowments'
WHEN A.ACCOUNT = '11360' THEN 'CD - Endowments'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN 'Notes Receivable'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN 'Suspense/Clearing Loans'
WHEN A.ACCOUNT = '13750' THEN 'Allowance for Uncollectible Notes Receivable'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN 'Bond Issue Cost'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN 'Land'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN 'Library Materials'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN 'Construction in Progress'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN 'Land Improvements'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN 'Buildings'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN 'Capital Equipment'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN 'Capital Equipment'
WHEN A.ACCOUNT = '17060' THEN 'Accumulated Depreciation Budgeted'
WHEN A.ACCOUNT = '17260' THEN 'Accumulated Depreciation Land Improvements'
WHEN A.ACCOUNT = '17160' THEN 'Accumulated Depreciation Buildings'
WHEN A.ACCOUNT = '17360' THEN 'Accumulated Depreciation Equipment'
WHEN A.ACCOUNT = '17960' THEN 'Accumulated Amortization Patents'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN 'Other Assets'
ELSE 'Other' END ASSET_DETAIL,

/*+ UM_REVENUE_DETAIL */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN 'Resident Tuition'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN 'Non-Resident Tuition'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN 'NEBHE Tuition'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN 'Canadian Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN 'Resident Tuition'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN 'Non-Resident Tuition'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN 'NEBHE Tuition'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN 'Canadian Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN 'Resident Tuition'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN 'Non-Resident Tuition'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN 'NEBHE Tuition'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN 'Canadian Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN 'Tuition Adjustments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN 'Tuition Adjustments'
WHEN A.ACCOUNT = '40900' THEN 'Doubtful A.ACCOUNTs'
WHEN A.ACCOUNT = '40901' THEN 'Scholarships & Grants'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN 'General Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN 'Resident Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN 'Non-Resident Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN 'Resident Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN 'Non-Resident Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN 'Resident Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN 'Non-Resident Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN 'Universal Student Fees'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN 'Other Student Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN 'Federal Appropriation'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN 'State Appropriation Non-Capital'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN 'State Appropriation Non-Capital'
WHEN A.ACCOUNT = '43102' THEN 'State Appropriation Capital'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN 'Fed Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN 'State Grants & Contracts'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN 'Other Govt Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN 'Private Gifts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN 'Gifts in Kind'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN 'Non-Govt Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN 'Endowment Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN 'Other Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN 'Interest on Student Loans'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN 'Recovery of F & A Costs'
WHEN A.ACCOUNT = '44890' THEN 'Recovery of F & A Costs - Cost Sharing'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN 'Sales & Services Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN 'Dining Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN 'Residence Revenue'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN 'D & R Admin Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN 'Bookstore Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN 'Printing Svcs Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN 'Motor Pool Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN 'Student Union Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN 'Parking Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN 'Nursery/Day Care Revenue'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN 'Computer Stores/Repair Revenue'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN 'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN 'Other Revenue'
ELSE 'Other' END REVENUE_DETAIL,

/*+ UM_LIAB_DETAIL */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN 'A.ACCOUNTs Payable'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN 'Deferred Revenue'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN 'Deferred Revenue'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN 'Deposits'
WHEN A.ACCOUNT = '20800' THEN 'Capital Lease Obligations'
WHEN A.ACCOUNT = '20310' THEN 'Notes Payable Internal'
WHEN A.ACCOUNT = '20300' THEN 'Notes Payable External'
WHEN A.ACCOUNT = '20700' THEN 'Bonds Payable'
WHEN A.ACCOUNT = '20710' THEN 'Bond Premiums & Discounts'
WHEN A.ACCOUNT = '20711' THEN 'Bond Premiums & Discounts'
WHEN A.ACCOUNT = '26030' THEN 'Funds Held for Others'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT = '24007' THEN 'Deferred Revenue'
WHEN A.ACCOUNT = '23800' THEN 'Capital Lease Obligations'
WHEN A.ACCOUNT = '23010' THEN 'Notes Payable Internal'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN 'Notes Payable External'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN 'Bonds Payable'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN 'Bond Premiums & Discounts'
WHEN A.ACCOUNT = '26000' THEN 'Funds Held for Others'
WHEN A.ACCOUNT = '26010' THEN 'Funds Held Endowment'
WHEN A.ACCOUNT = '26050' THEN 'Funds Held Agency'
WHEN A.ACCOUNT = '27050' THEN 'Grant Refundable'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN 'Other Liabilities'
ELSE 'Other' END LIAB_DETAIL,

/*+ UM_FUND_EQ_DETAIL */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT = '33111' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN 'Restricted Expendable'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33112' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33100' THEN 'Endowment Fund Equity'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN 'Endowment Held for Others'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN 'Net Investment in Plant'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN 'Agency Fund Equity'
WHEN A.ACCOUNT = '39999' THEN 'Suspense Fund Equity'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN 'Other Fund Equity'
ELSE 'Other' END FUND_EQ_DETAIL,

/*+ UM_NET_TRFR_DETAIL */
CASE
WHEN A.ACCOUNT = '80000' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '81500' THEN 'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '80300' THEN 'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '81600' THEN 'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '80400' THEN 'Transfer from/to Unrestr Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN 'Transfer from/to Restr Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN 'Transfer from/to Designated'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN 'Transfer from/to Unrestricted Projects'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN 'Transfer from/to Unrestr Federal FY'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN 'Transfer from/to Restr Federal FY'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN 'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN 'Transfer from/to Restricted Approp'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN 'Transfer from/to Unrestr Quasi Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN 'Transfer from/to Restr Quasi Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN 'Transfer from/to Restr Endowments NonEx'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN 'Transfer from/to Endowments HO'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN 'Transfer from/to Unrestr Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN 'Transfer from/to Restr Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN 'Transfer from/to Net Invest Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN 'Transfer from/to Perkins Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN 'Transfer from/to Nursing Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN 'Transfer from/to Univ Loan'
WHEN A.ACCOUNT = '81900' THEN 'Debt Service'
WHEN A.ACCOUNT = '81902' THEN 'Debt Service'
WHEN A.ACCOUNT = '81920' THEN 'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN 'Debt Service'
WHEN A.ACCOUNT = '81901' THEN 'Debt Service'
WHEN A.ACCOUNT = '81910' THEN 'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN 'Transfer from/to Agency'
WHEN A.ACCOUNT = '80099' THEN 'Transfer from/to E & G YE Close'
WHEN A.ACCOUNT = '80399' THEN 'Transfer from/to Aux YE Close'
WHEN A.ACCOUNT = '81299' THEN 'Transfer from/to Unrestr Federal FY YE Close'
WHEN A.ACCOUNT = '81599' THEN 'Transfer from/to E & G Reserve YE Close'
WHEN A.ACCOUNT = '81699' THEN 'Transfer from/to Aux Reserve YE Close'
WHEN A.ACCOUNT = '82299' THEN 'Transfer from/to Rest Federal FY YE Close'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN 'Other Transfers'
WHEN A.ACCOUNT = '70000' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '70050' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '71500' THEN 'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '70300' THEN 'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '71600' THEN 'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '70400' THEN 'Transfer from/to Unrestr Cost Sharing'
WHEN A.ACCOUNT = '70410' THEN 'Transfer from/to Unrestr Voluntary Cost Sharing'
WHEN A.ACCOUNT = '72400' THEN 'Transfer from/to Restr Cost Sharing'
WHEN A.ACCOUNT = '72410' THEN 'Transfer from/to Restr Voluntary Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN 'Transfer from/to Designated'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN 'Transfer from/to Unrestricted Projects'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN 'Transfer from/to Unrestr Federal FY'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN 'Transfer from/to Restr Federal FY'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN 'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN 'Transfer from/to Restricted Approp'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN 'Transfer from/to Unrestr Quasi Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN 'Transfer from/to Restr Quasi Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN 'Transfer from/to Restr Endowments NonEx'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN 'Transfer from/to Endowments HO'
WHEN A.ACCOUNT = '71800' THEN 'Transfer from/to Unrestr Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN 'Transfer from/to Restr Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN 'Transfer from/to Net Invest Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN 'Transfer from/to Perkins Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN 'Transfer from/to Nursing Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN 'Transfer from/to Univ Loan'
WHEN A.ACCOUNT = '71900' THEN 'Debt Service'
WHEN A.ACCOUNT = '71920' THEN 'Debt Service'
WHEN A.ACCOUNT = '71921' THEN 'Principal Charges'
WHEN A.ACCOUNT = '71922' THEN 'Interest Charges'
WHEN A.ACCOUNT = '72900' THEN 'Debt Service'
WHEN A.ACCOUNT = '71801' THEN 'Debt Service'
WHEN A.ACCOUNT = '71910' THEN 'Debt Service'
WHEN A.ACCOUNT = '71911' THEN 'Principal Charges'
WHEN A.ACCOUNT = '71912' THEN 'Interest Charges'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN 'Transfer from/to Agency'
WHEN A.ACCOUNT = '70099' THEN 'Transfer from/to E & G YE Close'
WHEN A.ACCOUNT = '70399' THEN 'Transfer from/to Aux YE Close'
WHEN A.ACCOUNT = '71299' THEN 'Transfer from/to Unrestr Federal FY YE Close'
WHEN A.ACCOUNT = '71599' THEN 'Transfer from/to E & G Reserve YE Close'
WHEN A.ACCOUNT = '71699' THEN 'Transfer from/to Aux Reserve YE Close'
WHEN A.ACCOUNT = '72299' THEN 'Transfer from/to Rest Federal FY YE Close'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN 'Other Transfers'
ELSE 'Other' END NET_TRFR_DETAIL,

/*+ UM_EXPENSE_DETAIL1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Faculty Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Professional Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Classified Wages'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Student Wages'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Compensation Adjustment'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Employee Benefits'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Scholarships & Grants'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Non-Employee Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Memberships, Dues, & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Publications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Postage & Delivery Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Advertising'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Printing & Copying Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Rentals & Leases'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Supplies & Materials'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'In-State Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Out-of-State Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Out-of-State Travel'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Equipment Capital'
WHEN A.ACCOUNT = '62008' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62208' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62508' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62708' THEN 'Library & Museum Acquisitions'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Materials for Resale'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Telephone & Telecommunications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Heating Fuels'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Heating Fuels'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Electricity'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Water & Sewer'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Vehicle Fuels'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Maintenance of Equipment'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Maintenance of Facilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Alterations & Renovations'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN 'Unassigned Budget'
WHEN A.ACCOUNT = '65550' THEN 'Balance Brought Forward'
WHEN A.ACCOUNT = '66201' THEN 'Bad Debt Expense'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'Fac & Admin Costs'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'Fac & Admin Cost Sharing'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Direct Cost Sharing'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Voluntary Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Credits'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Depreciation'
WHEN A.ACCOUNT = '66202' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN 'Debt Service'
WHEN A.ACCOUNT = '66101' THEN 'Principal Charges'
WHEN A.ACCOUNT = '66102' THEN 'Debt Service'
WHEN A.ACCOUNT = '67401' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital Construction Costs'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital Construction Costs'
WHEN A.ACCOUNT = '65050' THEN 'Disposal of Plant Assets'
WHEN A.ACCOUNT = '66999' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Supplies & Services'
ELSE 'Other' END EXPENSE_DETAIL1,

/*+ UM_ASSET_DETAIL_SORT */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN '110'
WHEN A.ACCOUNT = '13900' THEN '112'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN '114'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN '116'
WHEN A.ACCOUNT = '12025' THEN '120'
WHEN A.ACCOUNT = '12024' THEN '118'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN '122'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN '122'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN '124'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN '124'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN '124'
WHEN A.ACCOUNT = '13003' THEN '126'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN '128'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN '128'
WHEN A.ACCOUNT = '13400' THEN '132'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN '132'
WHEN A.ACCOUNT = '13401' THEN '134'
WHEN A.ACCOUNT = '13402' THEN '136'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN '138'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN '140'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN '140'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN '142'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN '142'
WHEN A.ACCOUNT = '12064' THEN '118'
WHEN A.ACCOUNT = '12065' THEN '120'
WHEN A.ACCOUNT = '12700' THEN '144'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN '124'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN '124'
WHEN A.ACCOUNT = '13163' THEN '128'
WHEN A.ACCOUNT = '13267' THEN '130'
WHEN A.ACCOUNT = '13268' THEN '130'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN '128'
WHEN A.ACCOUNT = '13450' THEN '132'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN '132'
WHEN A.ACCOUNT = '13451' THEN '134'
WHEN A.ACCOUNT = '13452' THEN '136'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN '146'
WHEN A.ACCOUNT = '12300' THEN '148'
WHEN A.ACCOUNT = '11260' THEN '150'
WHEN A.ACCOUNT = '11360' THEN '152'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN '154'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN '156'
WHEN A.ACCOUNT = '13750' THEN '158'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN '160'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN '162'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN '164'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN '166'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN '168'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN '170'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN '172'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN '172'
WHEN A.ACCOUNT = '17060' THEN '174'
WHEN A.ACCOUNT = '17260' THEN '176'
WHEN A.ACCOUNT = '17160' THEN '178'
WHEN A.ACCOUNT = '17360' THEN '180'
WHEN A.ACCOUNT = '17960' THEN '182'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN '184'
ELSE '910' END ASSET_DETAIL_SORT,

/*+ UM_LIAB_DETAIL_SORT */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN '210'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN '210'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN '210'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN '212'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN '214'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN '214'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN '216'
WHEN A.ACCOUNT = '20800' THEN '218'
WHEN A.ACCOUNT = '20310' THEN '220'
WHEN A.ACCOUNT = '20300' THEN '222'
WHEN A.ACCOUNT = '20700' THEN '224'
WHEN A.ACCOUNT = '20710' THEN '226'
WHEN A.ACCOUNT = '20711' THEN '226'
WHEN A.ACCOUNT = '26030' THEN '228'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN '210'
WHEN A.ACCOUNT = '24007' THEN '214'
WHEN A.ACCOUNT = '23800' THEN '218'
WHEN A.ACCOUNT = '23010' THEN '220'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN '222'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN '224'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN '226'
WHEN A.ACCOUNT = '26000' THEN '228'
WHEN A.ACCOUNT = '26010' THEN '230'
WHEN A.ACCOUNT = '26050' THEN '232'
WHEN A.ACCOUNT = '27050' THEN '234'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN '236'
ELSE '910' END LIAB_DETAIL_SORT,

/*+ UM_FUND_EQ_DETAIL_SORT */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN '310'
WHEN A.ACCOUNT = '33111' THEN '310'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN '320'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN '320'
WHEN A.ACCOUNT = '33112' THEN '320'
WHEN A.ACCOUNT = '33100' THEN '330'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN '340'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN '350'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN '360'
WHEN A.ACCOUNT = '39999' THEN '370'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN '380'
ELSE '910' END FUND_EQ_DETAIL_SORT,

/*+ UM_REVENUE_DETAIL_SORT
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN '412'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN '414'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN '412'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN '414'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN '412'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN '414'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN '418'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN '418'
WHEN A.ACCOUNT = '40900' THEN '420'
WHEN A.ACCOUNT = '40901' THEN '431'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN '422'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN '424'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN '424'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN '424'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN '428'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN '430'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN '432'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN '436'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN '436'
WHEN A.ACCOUNT = '43102' THEN '434'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN '438'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN '440'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN '442'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN '444'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN '448'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN '446'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN '450'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN '452'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN '454'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN '456'
WHEN A.ACCOUNT = '44890' THEN '458'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN '460'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN '462'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN '464'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN '466'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN '468'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN '470'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN '472'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN '474'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN '476'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN '478'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN '480'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN '482'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN '484'
ELSE '910' END REVENUE_DETAIL_SORT,

/*+ UM_NET_TRFR_DETAIL_SORT */
CASE
WHEN A.ACCOUNT = '80000' THEN '610'
WHEN A.ACCOUNT = '81500' THEN '810'
WHEN A.ACCOUNT = '80300' THEN '612'
WHEN A.ACCOUNT = '81600' THEN '812'
WHEN A.ACCOUNT = '80400' THEN '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN '618'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN '623'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN '624'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN '626'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN '628'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN '630'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN '634'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN '636'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN '638'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN '744'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN '746'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN '640'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN '642'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN '644'
WHEN A.ACCOUNT = '81900' THEN '576'
WHEN A.ACCOUNT = '81902' THEN '576'
WHEN A.ACCOUNT = '81920' THEN '576'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN '576'
WHEN A.ACCOUNT = '81901' THEN '576'
WHEN A.ACCOUNT = '81910' THEN '576'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN '646'
WHEN A.ACCOUNT = '80099' THEN '648'
WHEN A.ACCOUNT = '80399' THEN '650'
WHEN A.ACCOUNT = '81299' THEN '652'
WHEN A.ACCOUNT = '81599' THEN '814'
WHEN A.ACCOUNT = '81699' THEN '816'
WHEN A.ACCOUNT = '82299' THEN '654'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN '656'
WHEN A.ACCOUNT = '70000' THEN '610'
WHEN A.ACCOUNT = '70050' THEN '610'
WHEN A.ACCOUNT = '71500' THEN '810'
WHEN A.ACCOUNT = '70300' THEN '612'
WHEN A.ACCOUNT = '71600' THEN '812'
WHEN A.ACCOUNT = '70400' THEN '614'
WHEN A.ACCOUNT = '70410' THEN '616'
WHEN A.ACCOUNT = '72400' THEN '618'
WHEN A.ACCOUNT = '72410' THEN '620'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN '623'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN '624'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN '626'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN '628'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN '630'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN '634'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN '636'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN '638'
WHEN A.ACCOUNT = '71800' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN '744'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN '746'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN '640'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN '642'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN '644'
WHEN A.ACCOUNT = '71900' THEN '576'
WHEN A.ACCOUNT = '71920' THEN '576'
WHEN A.ACCOUNT = '71921' THEN '720'
WHEN A.ACCOUNT = '71922' THEN '588'
WHEN A.ACCOUNT = '72900' THEN '576'
WHEN A.ACCOUNT = '71801' THEN '576'
WHEN A.ACCOUNT = '71910' THEN '576'
WHEN A.ACCOUNT = '71911' THEN '720'
WHEN A.ACCOUNT = '71912' THEN '588'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN '646'
WHEN A.ACCOUNT = '70099' THEN '648'
WHEN A.ACCOUNT = '70399' THEN '650'
WHEN A.ACCOUNT = '71299' THEN '652'
WHEN A.ACCOUNT = '71599' THEN '814'
WHEN A.ACCOUNT = '71699' THEN '816'
WHEN A.ACCOUNT = '72299' THEN '654'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN '656'
ELSE '910' END NET_TRFR_DETAIL_SORT,

/*+ UM_EXPENSE_DETAIL_SORT1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN '500'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN '502'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN '504'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN '506'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN '508'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN '574'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN '512'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN '514'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN '516'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN '518'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN '546'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN '524'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN '526'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN '538'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN '542'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN '542'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN '542'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN '542'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN '710'
WHEN A.ACCOUNT = '62008' THEN '540'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN '540'
WHEN A.ACCOUNT = '62208' THEN '540'
WHEN A.ACCOUNT = '62508' THEN '540'
WHEN A.ACCOUNT = '62708' THEN '540'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN '528'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN '544'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN '548'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN '548'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN '550'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN '554'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN '556'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN '552'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN '558'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN '560'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN '562'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN '534'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN '534'
WHEN A.ACCOUNT = '65500' THEN '530'
WHEN A.ACCOUNT = '65550' THEN '532'
WHEN A.ACCOUNT = '66201' THEN '571'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN '564'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN '566'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN '568'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN '570'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN '572'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN '594'
WHEN A.ACCOUNT = '66202' THEN '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN '588'
WHEN A.ACCOUNT = '66100' THEN '576'
WHEN A.ACCOUNT = '66101' THEN '720'
WHEN A.ACCOUNT = '66102' THEN '576'
WHEN A.ACCOUNT = '67401' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '730'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '730'
WHEN A.ACCOUNT = '65050' THEN '740'
WHEN A.ACCOUNT = '66999' THEN '534'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN '534'
ELSE '910' END EXPENSE_DETAIL_SORT1,

/*+ UM_ASSET_SUBCAT */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN 'Cash Bank Accounts'
WHEN A.ACCOUNT = '13900' THEN 'Due To/From Other Funds'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN 'Petty Cash'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN 'Savings Accounts'
WHEN A.ACCOUNT = '12025' THEN 'Loans Receivable'
WHEN A.ACCOUNT = '12024' THEN 'Loans Receivable'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN 'Short-Term Investments - Other'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN 'Short-Term Investments - Other'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN 'Gross Accounts Receivable'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN 'Gross Accounts Receivable'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN 'Gross Accounts Receivable'
WHEN A.ACCOUNT = '13003' THEN 'Allowance for Doubtful Accounts
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN 'Grants Receivable'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13400' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT = '13401' THEN 'Discount on Pledges Receivable'
WHEN A.ACCOUNT = '13402' THEN 'Allowance for Uncollectible Pledges Receivable'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN 'Inventory'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN 'Prepaid'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN 'Prepaid'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN 'Suspense'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN 'Suspense'
WHEN A.ACCOUNT = '12064' THEN 'Loans Receivable'
WHEN A.ACCOUNT = '12065' THEN 'Loans Receivable'
WHEN A.ACCOUNT = '12700' THEN 'Deposit With Bond Trustee'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN 'Gross Accounts Receivable'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN 'Gross Accounts Receivable'
WHEN A.ACCOUNT = '13163' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13267' THEN 'Grant Receivable - State Cap Approp'
WHEN A.ACCOUNT = '13268' THEN 'Grant Receivable - State Cap Approp'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN 'Grants Receivable'
WHEN A.ACCOUNT = '13450' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN 'Gross Pledges Receivable'
WHEN A.ACCOUNT = '13451' THEN 'Discount on Pledges Receivable'
WHEN A.ACCOUNT = '13452' THEN 'Allowance for Uncollectible Pledges Receivable'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN 'Investments Endowments'
WHEN A.ACCOUNT = '12300' THEN 'Investments Life Income Funds'
WHEN A.ACCOUNT = '11260' THEN 'Savings - Endowments'
WHEN A.ACCOUNT = '11360' THEN 'CD - Endowments'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN 'Notes Receivable'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN 'Suspense/Clearing Loans'
WHEN A.ACCOUNT = '13750' THEN 'Allowance for Uncollectible Notes Receivable'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN 'Bond Issue Cost'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN 'Land'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN 'Library Materials'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN 'Construction in Progress'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN 'Land Improvements'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN 'Buildings'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN 'Capital Equipment'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN 'Capital Equipment'
WHEN A.ACCOUNT = '17060' THEN 'Accumulated Depreciation'
WHEN A.ACCOUNT = '17260' THEN 'Accumulated Depreciation'
WHEN A.ACCOUNT = '17160' THEN 'Accumulated Depreciation'
WHEN A.ACCOUNT = '17360' THEN 'Accumulated Depreciation'
WHEN A.ACCOUNT = '17960' THEN 'Accumulated Depreciation'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN 'Other Assets'
ELSE 'Other' END ASSET_SUBCAT,

/*+ UM_LIAB_SUBCAT */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN 'A.ACCOUNTs Payable'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN 'Deferred Revenue'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN 'Deferred Revenue'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN 'Deposits'
WHEN A.ACCOUNT = '20800' THEN 'Capital Lease Obligations'
WHEN A.ACCOUNT = '20310' THEN 'Notes Payable Internal'
WHEN A.ACCOUNT = '20300' THEN 'Notes Payable External'
WHEN A.ACCOUNT = '20700' THEN 'Bonds Payable'
WHEN A.ACCOUNT = '20710' THEN 'Bond Premiums & Discounts'
WHEN A.ACCOUNT = '20711' THEN 'Bond Premiums & Discounts'
WHEN A.ACCOUNT = '26030' THEN 'Funds Held for Others'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN 'Accrued Liabilities'
WHEN A.ACCOUNT = '24007' THEN 'Deferred Revenue'
WHEN A.ACCOUNT = '23800' THEN 'Capital Lease Obligations'
WHEN A.ACCOUNT = '23010' THEN 'Notes Payable Internal'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN 'Notes Payable External'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN 'Bonds Payable'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN 'Bond Premiums & Discounts'
WHEN A.ACCOUNT = '26000' THEN 'Funds Held for Others'
WHEN A.ACCOUNT = '26010' THEN 'Funds Held Endowment'
WHEN A.ACCOUNT = '26050' THEN 'Funds Held Agency'
WHEN A.ACCOUNT = '27050' THEN 'Grant Refundable'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN 'Other Liabilities'
ELSE 'Other' END LIAB_SUBCAT,

/*+ UM_FUND_EQ_SUBCAT */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT = '33111' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN 'Restricted Expendable'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33112' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33100' THEN 'Endowment Fund Equity'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN 'Endowment Held for Others'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN 'Net Investment in Plant'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN 'Agency Fund Equity'
WHEN A.ACCOUNT = '39999' THEN 'Suspense Fund Equity'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN 'Other Fund Equity'
ELSE 'Other' END FUND_EQ_SUBCAT,

/*+ UM_REVENUE_SUBCAT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN 'Tuition'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN 'Tuition'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN 'Tuition'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN 'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN 'Tuition'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN 'Tuition'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN 'Tuition'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN 'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN 'Tuition'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN 'Tuition'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN 'Tuition'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN 'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN 'Tuition Adjustments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN 'Tuition Adjustments'
WHEN A.ACCOUNT = '40900' THEN 'Doubtful A.ACCOUNTs'
WHEN A.ACCOUNT = '40901' THEN 'Student Aid'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN 'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN 'Fees'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN 'Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN 'Federal Appropriation'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN 'State Appropriation'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN 'State Appropriation'
WHEN A.ACCOUNT = '43102' THEN 'State Appropriation'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN 'Govt Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN 'Govt Grants & Contracts'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN 'Govt Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN 'Private Gifts, Grants, & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN 'Private Gifts, Grants, & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN 'Private Gifts, Grants, & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN 'Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN 'Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN 'Interest on Student Loans'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN 'Recovery of F & A Costs'
WHEN A.ACCOUNT = '44890' THEN 'Recovery of F & A Costs'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN 'Sales & Services Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN 'Dining  & Residence Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN 'Dining  & Residence Revenue'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN 'Dining  & Residence Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN 'Bookstore Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN 'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN 'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN 'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN 'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN 'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN 'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN 'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN 'Other Revenue'
ELSE 'Other' END REVENUE_SUBCAT,

/*+ UM_NET_TRFR_SUBCAT */
CASE
WHEN A.ACCOUNT = '80000' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '81500' THEN 'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '80300' THEN 'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '81600' THEN 'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '80400' THEN 'Transfer from/to Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN 'Transfer from/to Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN 'Transfer from/to Designated'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN 'Transfer from/to Unrestricted Projects'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN 'Transfer from/to Federal FY'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN 'Transfer from/to Federal FY'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN 'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN 'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN 'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN 'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN 'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN 'Transfer from/to Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN 'Transfer from/to Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN 'Transfer from/to Loan'
WHEN A.ACCOUNT = '81900' THEN 'Debt Service'
WHEN A.ACCOUNT = '81902' THEN 'Debt Service'
WHEN A.ACCOUNT = '81920' THEN 'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN 'Debt Service'
WHEN A.ACCOUNT = '81901' THEN 'Debt Service'
WHEN A.ACCOUNT = '81910' THEN 'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN 'Transfer from/to Agency'
WHEN A.ACCOUNT = '80099' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '80399' THEN 'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '81299' THEN 'Transfer from/to Federal FY'
WHEN A.ACCOUNT = '81599' THEN 'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '81699' THEN 'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '82299' THEN 'Transfer from/to Federal FY'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN 'Other Transfers'
WHEN A.ACCOUNT = '70000' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '70050' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '71500' THEN 'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '70300' THEN 'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '71600' THEN 'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '70400' THEN 'Transfer from/to Cost Sharing'
WHEN A.ACCOUNT = '70410' THEN 'Transfer from/to Cost Sharing'
WHEN A.ACCOUNT = '72400' THEN 'Transfer from/to Cost Sharing'
WHEN A.ACCOUNT = '72410' THEN 'Transfer from/to Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN 'Transfer from/to Designated'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN 'Transfer from/to Unrestricted Projects'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN 'Transfer from/to Federal FY'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN 'Transfer from/to Federal FY'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN 'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN 'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN 'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN 'Transfer from/to Endowments'
WHEN A.ACCOUNT = '71800' THEN 'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN 'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN 'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN 'Transfer from/to Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN 'Transfer from/to Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN 'Transfer from/to Loan'
WHEN A.ACCOUNT = '71900' THEN 'Debt Service'
WHEN A.ACCOUNT = '71920' THEN 'Debt Service'
WHEN A.ACCOUNT = '71921' THEN 'Principal Charges'
WHEN A.ACCOUNT = '71922' THEN 'Interest Charges'
WHEN A.ACCOUNT = '72900' THEN 'Debt Service'
WHEN A.ACCOUNT = '71801' THEN 'Debt Service'
WHEN A.ACCOUNT = '71910' THEN 'Debt Service'
WHEN A.ACCOUNT = '71911' THEN 'Principal Charges'
WHEN A.ACCOUNT = '71912' THEN 'Interest Charges'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN 'Transfer from/to Agency'
WHEN A.ACCOUNT = '70099' THEN 'Transfer from/to E & G'
WHEN A.ACCOUNT = '70399' THEN 'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '71299' THEN 'Transfer from/to Federal FY'
WHEN A.ACCOUNT = '71599' THEN 'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '71699' THEN 'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '72299' THEN 'Transfer from/to Federal FY'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN 'Other Transfers'
ELSE 'Other' END NET_TRFR_SUBCAT,

/*+ UM_EXPENSE_SUBCAT1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Faculty Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Professional Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Classified Wages'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Student Wages'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Compensation Adjustment'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Employee Benefits'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Student Aid'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Travel'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Equipment Capital'
WHEN A.ACCOUNT = '62008' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62208' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62508' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62708' THEN 'Library & Museum Acquisitions'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Telephone & Telecommunications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Maintenance & Alterations'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Maintenance & Alterations'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Maintenance & Alterations'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'F & A Costs'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'F & A Costs'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Cost Sharing'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Credits'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Depreciation'
WHEN A.ACCOUNT = '66202' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN 'Debt Service'
WHEN A.ACCOUNT = '66101' THEN 'Principal Charges'
WHEN A.ACCOUNT = '66102' THEN 'Debt Service'
WHEN A.ACCOUNT = '67401' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital Construction Costs'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital Construction Costs'
WHEN A.ACCOUNT = '65050' THEN 'Disposal of Plant Assets'
WHEN A.ACCOUNT = '66999' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Supplies & Services'
ELSE 'Other' END EXPENSE_SUBCAT1,


/*+ UM_EXPENSE_SUBCAT +/
CASE
WHEN Deptid = '8000001' AND (A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN 'Employee Benefits'
WHEN Deptid = '8000004' AND (A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN 'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Faculty Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Professional Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Classified Wages'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Student Wages'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Compensation Adjustment'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Employee Benefits'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Student Aid'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Travel'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Equipment Capital'
WHEN A.ACCOUNT = '62008' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62208' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62508' THEN 'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62708' THEN 'Library & Museum Acquisitions'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Telephone & Telecommunications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Maintenance & Alterations'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Maintenance & Alterations'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Maintenance & Alterations'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'F & A Costs'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'F & A Costs'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Cost Sharing'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Credits'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Depreciation'
WHEN A.ACCOUNT = '66202' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN 'Debt Service'
WHEN A.ACCOUNT = '66101' THEN 'Principal Charges'
WHEN A.ACCOUNT = '66102' THEN 'Debt Service'
WHEN A.ACCOUNT = '67401' THEN 'Equipment Capital'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital Construction Costs'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital Construction Costs'
WHEN A.ACCOUNT = '65050' THEN 'Disposal of Plant Assets'
WHEN A.ACCOUNT = '66999' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Supplies & Services'
ELSE 'Other' END EXPENSE_SUBCAT,

/*+ UM_ ASSET_SUBCAT_SORT */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN '110'
WHEN A.ACCOUNT = '13900' THEN '112'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN '114'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11250' THEN '116'
WHEN A.ACCOUNT = '12025' THEN '118'
WHEN A.ACCOUNT = '12024' THEN '118'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN '120'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN '120'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN '124'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN '124'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN '124'
WHEN A.ACCOUNT = '13003' THEN '126'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN '128'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN '128'
WHEN A.ACCOUNT = '13400' THEN '132'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN '132'
WHEN A.ACCOUNT = '13401' THEN '134'
WHEN A.ACCOUNT = '13402' THEN '136'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN '138'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN '140'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN '140'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN '142'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN '142'
WHEN A.ACCOUNT = '12064' THEN '118'
WHEN A.ACCOUNT = '12065' THEN '118'
WHEN A.ACCOUNT = '12700' THEN '144'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN '124'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN '124'
WHEN A.ACCOUNT = '13163' THEN '128'
WHEN A.ACCOUNT = '13267' THEN '130'
WHEN A.ACCOUNT = '13268' THEN '130'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN '128'
WHEN A.ACCOUNT = '13450' THEN '132'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN '132'
WHEN A.ACCOUNT = '13451' THEN '134'
WHEN A.ACCOUNT = '13452' THEN '136'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN '146'
WHEN A.ACCOUNT = '12300' THEN '148'
WHEN A.ACCOUNT = '11260' THEN '150'
WHEN A.ACCOUNT = '11360' THEN '152'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN '154'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN '156'
WHEN A.ACCOUNT = '13750' THEN '158'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN '160'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN '162'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN '164'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN '166'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN '168'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN '170'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN '172'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN '172'
WHEN A.ACCOUNT = '17060' THEN '174'
WHEN A.ACCOUNT = '17260' THEN '174'
WHEN A.ACCOUNT = '17160' THEN '174'
WHEN A.ACCOUNT = '17360' THEN '174'
WHEN A.ACCOUNT = '17960' THEN '174'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN '176'
ELSE '910' END ASSET_SUBCAT_SORT,

/*+ UM_LIAB_SUBCAT_SORT */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN '210'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN '210'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN '210'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN '212'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN '214'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN '214'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN '216'
WHEN A.ACCOUNT = '20800' THEN '218'
WHEN A.ACCOUNT = '20310' THEN '220'
WHEN A.ACCOUNT = '20300' THEN '222'
WHEN A.ACCOUNT = '20700' THEN '224'
WHEN A.ACCOUNT = '20710' THEN '226'
WHEN A.ACCOUNT = '20711' THEN '226'
WHEN A.ACCOUNT = '26030' THEN '228'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN '210'
WHEN A.ACCOUNT = '24007' THEN '214'
WHEN A.ACCOUNT = '23800' THEN '218'
WHEN A.ACCOUNT = '23010' THEN '220'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN '222'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN '224'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN '226'
WHEN A.ACCOUNT = '26000' THEN '228'
WHEN A.ACCOUNT = '26010' THEN '230'
WHEN A.ACCOUNT = '26050' THEN '232'
WHEN A.ACCOUNT = '27050' THEN '234'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN '236'
ELSE '910' END LIAB_SUBCAT_SORT,

/*+ UM_ FUND_EQ_SUBCAT_SORT */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN '310'
WHEN A.ACCOUNT = '33111' THEN '310'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN '320'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN '320'
WHEN A.ACCOUNT = '33112' THEN '320'
WHEN A.ACCOUNT = '33100' THEN '330'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN '340'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN '350'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN '360'
WHEN A.ACCOUNT = '39999' THEN '370'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN '380'
ELSE '910' END FUND_EQ_SUBCAT_SORT,

/*+ UM_REVENUE_SUBCAT_SORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN '410'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN '410'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN '410'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN '410'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN '410'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN '412'
WHEN A.ACCOUNT = '40900' THEN '414'
WHEN A.ACCOUNT = '40901' THEN '419'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN '418'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN '418'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN '420'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN '422'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN '422'
WHEN A.ACCOUNT = '43102' THEN '422'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN '424'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN '424'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN '424'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN '428'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN '428'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN '430'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN '432'
WHEN A.ACCOUNT = '44890' THEN '432'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN '434'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN '436'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN '436'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN '436'
WHEN A.ACCOUNT = '48' THEN '438'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN '440'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN '440'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN '440'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN '440'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN '440'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN '440'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN '440'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN '442'
ELSE '910' END REVENUE_SUBCAT_SORT,



/*+ UM_NET_TRFR_SUBCAT_SORT */
CASE
WHEN A.ACCOUNT = '80000' THEN '610'
WHEN A.ACCOUNT = '81500' THEN '810'
WHEN A.ACCOUNT = '80300' THEN '612'
WHEN A.ACCOUNT = '81600' THEN '812'
WHEN A.ACCOUNT = '80400' THEN '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN '623'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN '624'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN '624'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN '628'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN '628'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN '640'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN '640'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN '640'
WHEN A.ACCOUNT = '81900' THEN '548'
WHEN A.ACCOUNT = '81902' THEN '548'
WHEN A.ACCOUNT = '81920' THEN '548'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN '548'
WHEN A.ACCOUNT = '81901' THEN '548'
WHEN A.ACCOUNT = '81910' THEN '548'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN '646'
WHEN A.ACCOUNT = '80099' THEN '610'
WHEN A.ACCOUNT = '80399' THEN '612'
WHEN A.ACCOUNT = '81299' THEN '624'
WHEN A.ACCOUNT = '81599' THEN '810'
WHEN A.ACCOUNT = '81699' THEN '812'
WHEN A.ACCOUNT = '82299' THEN '624'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN '656'
WHEN A.ACCOUNT = '70000' THEN '610'
WHEN A.ACCOUNT = '70050' THEN '610'
WHEN A.ACCOUNT = '71500' THEN '810'
WHEN A.ACCOUNT = '70300' THEN '612'
WHEN A.ACCOUNT = '71600' THEN '812'
WHEN A.ACCOUNT = '70400' THEN '614'
WHEN A.ACCOUNT = '70410' THEN '614'
WHEN A.ACCOUNT = '72400' THEN '614'
WHEN A.ACCOUNT = '72410' THEN '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN '623'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN '624'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN '624'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN '628'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN '628'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN '632'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN '632'
WHEN A.ACCOUNT = '71800' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN '742'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN '640'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN '640'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN '640'
WHEN A.ACCOUNT = '71900' THEN '548'
WHEN A.ACCOUNT = '71920' THEN '548'
WHEN A.ACCOUNT = '71921' THEN '720'
WHEN A.ACCOUNT = '71922' THEN '560'
WHEN A.ACCOUNT = '72900' THEN '548'
WHEN A.ACCOUNT = '71801' THEN '548'
WHEN A.ACCOUNT = '71910' THEN '548'
WHEN A.ACCOUNT = '71911' THEN '720'
WHEN A.ACCOUNT = '71912' THEN '560'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN '646'
WHEN A.ACCOUNT = '70099' THEN '610'
WHEN A.ACCOUNT = '70399' THEN '612'
WHEN A.ACCOUNT = '71299' THEN '624'
WHEN A.ACCOUNT = '71599' THEN '810'
WHEN A.ACCOUNT = '71699' THEN '812'
WHEN A.ACCOUNT = '72299' THEN '624'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN '656'
ELSE '910' END NET_TRFR_SUBCAT_SORT,

/*+ UM_EXPENSE_SUBCAT_SORT1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN '512'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN '514'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN '516'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN '518'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN '546'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN '532'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN '522'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN '524'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN '524'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN '524'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN '528'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN '528'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN '528'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN '528'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN '710'
WHEN A.ACCOUNT = '62008' THEN '526'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN '526'
WHEN A.ACCOUNT = '62208' THEN '526'
WHEN A.ACCOUNT = '62508' THEN '526'
WHEN A.ACCOUNT = '62708' THEN '526'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN '530'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN '538'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN '522'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN '522'
WHEN A.ACCOUNT = '65500' THEN '522'
WHEN A.ACCOUNT = '65550' THEN '522'
WHEN A.ACCOUNT = '66201' THEN '522'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN '540'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN '540'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN '542'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN '542'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN '544'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN '566'
WHEN A.ACCOUNT = '66202' THEN '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN '560'
WHEN A.ACCOUNT = '66100' THEN '548'
WHEN A.ACCOUNT = '66101' THEN '720'
WHEN A.ACCOUNT = '66102' THEN '548'
WHEN A.ACCOUNT = '67401' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '730'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '730'
WHEN A.ACCOUNT = '65050' THEN '740'
WHEN A.ACCOUNT = '66999' THEN '522'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN '522'
ELSE '910' END EXPENSE_SUBCAT_SORT1,

/*+ UM_ACCT_SUM */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '1' THEN 'Assets'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '2' THEN 'Liabilities'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '3' THEN 'Net Assets'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '4' THEN 'Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '8' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '5' THEN 'Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN 'Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '7' THEN 'Net Transfers'
ELSE 'Other' END ACCT_SUM,

/*+ UM_ACCT_SUM_SHORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '1' THEN 'A'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '2' THEN 'L'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '3' THEN 'N'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '4' THEN 'R'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '8' THEN 'T'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '5' THEN 'E'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN 'E'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '7' THEN 'T'
ELSE 'O' END ACCT_SUM_SHORT,

/*+ UM_ACCT_SUM_SHORT_SORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '1' THEN '10'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '2' THEN '20'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '3' THEN '30'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '4' THEN '40'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '8' THEN '60'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '5' THEN '50'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN '50'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '7' THEN '60'
ELSE '70' END ACCT_SUM_SHORT_SORT,



/*+ UM_ ACCT_SUM_SORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '1' THEN '10'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '2' THEN '20'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '3' THEN '30'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '4' THEN '40'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '8' THEN '60'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '5' THEN '50'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN '50'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '7' THEN '60'
ELSE '70' END ACCT_SUM_SORT,

/*+ UM_ASSET_TYPE */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN 'Current Assets'
WHEN A.ACCOUNT = '13900' THEN 'Current Assets'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN 'Current Assets'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11259' THEN 'Current Assets'
WHEN A.ACCOUNT = '12025' THEN 'Current Assets'
WHEN A.ACCOUNT = '12024' THEN 'Current Assets'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN 'Current Assets'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN 'Current Assets'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN 'Current Assets'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN 'Current Assets'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN 'Current Assets'
WHEN A.ACCOUNT = '13003' THEN 'Current Assets'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN 'Current Assets'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN 'Current Assets'
WHEN A.ACCOUNT = '13400' THEN 'Current Assets'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN 'Current Assets'
WHEN A.ACCOUNT = '13401' THEN 'Current Assets'
WHEN A.ACCOUNT = '13402' THEN 'Current Assets'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN 'Current Assets'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN 'Current Assets'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN 'Current Assets'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN 'Current Assets'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN 'Current Assets'
WHEN A.ACCOUNT = '12064' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '12065' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '12700' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13163' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13267' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13268' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13450' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13451' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13452' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '12300' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '11260' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '11360' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '13750' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '17060' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '17260' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '17160' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '17360' THEN 'Non-Current Assets'
WHEN A.ACCOUNT = '17960' THEN 'Non-Current Assets'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN 'Other Assets'
ELSE 'Other' END ASSET_TYPE,

/*+ UM_LIAB_TYPE */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '20800' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '20310' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '20300' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '20700' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '20710' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '20711' THEN 'Current Liabilities'
WHEN A.ACCOUNT = '26030' THEN 'Current Liabilities'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '24007' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '23800' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '23010' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '26000' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '26010' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '26050' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT = '27050' THEN 'Non-Current Liabilities'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN 'Other Liabilities'
ELSE 'Other' END LIAB_TYPE,

/*+ UM_FUND_EQ_TYPE */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT = '33111' THEN 'Unrestricted Expendable'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN 'Restricted Expendable'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33112' THEN 'Restricted Expendable'
WHEN A.ACCOUNT = '33100' THEN 'Non-Expendable'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN 'Non-Expendable'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN 'Net Investment in Plant'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN 'Agency Fund Equity'
WHEN A.ACCOUNT = '39999' THEN 'Suspense Fund Equity'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN 'Other Fund Equity'
ELSE 'Other' END FUND_EQ_TYPE,

/*+ UM_REVENUE_TYPE */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN 'Operating Revenue'
WHEN A.ACCOUNT = '40900' THEN 'Operating Revenue'
WHEN A.ACCOUNT = '40901' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN 'Operating Revenue'
WHEN A.ACCOUNT = '43102' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN 'Operating Revenue'
WHEN A.ACCOUNT = '44890' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN 'Operating Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN 'Operating Revenue'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN 'Operating Revenue'
ELSE 'Other' END REVENUE_TYPE,

/*+ UM_NET_TRFR_TYPE */
CASE
WHEN A.ACCOUNT = '80000' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81500' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '80300' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81600' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '80400' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81900' THEN 'Operating Expense'
WHEN A.ACCOUNT = '81902' THEN 'Operating Expense'
WHEN A.ACCOUNT = '81920' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN 'Operating Expense'
WHEN A.ACCOUNT = '81901' THEN 'Operating Expense'
WHEN A.ACCOUNT = '81910' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN 'Net Transfers'
WHEN A.ACCOUNT = '80099' THEN 'Net Transfers'
WHEN A.ACCOUNT = '80399' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81299' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81599' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '81699' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '82299' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70000' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70050' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71500' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '70300' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71600' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '70400' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70410' THEN 'Net Transfers'
WHEN A.ACCOUNT = '72400' THEN 'Net Transfers'
WHEN A.ACCOUNT = '72410' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71800' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71900' THEN 'Operating Expense'
WHEN A.ACCOUNT = '71920' THEN 'Operating Expense'
WHEN A.ACCOUNT = '71921' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '71922' THEN 'Operating Expense'
WHEN A.ACCOUNT = '72900' THEN 'Operating Expense'
WHEN A.ACCOUNT = '71801' THEN 'Operating Expense'
WHEN A.ACCOUNT = '71910' THEN 'Operating Expense'
WHEN A.ACCOUNT = '71911' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '71912' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70099' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70399' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71299' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71599' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '71699' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '72299' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN 'Net Transfers'
ELSE 'Other' END NET_TRFR_TYPE,

/*+ UM_EXPENSE_TYPE1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '62008' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Operating Expense'
WHEN A.ACCOUNT = '62208' THEN 'Operating Expense'
WHEN A.ACCOUNT = '62508' THEN 'Operating Expense'
WHEN A.ACCOUNT = '62708' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Operating Expense'
WHEN A.ACCOUNT = '65500' THEN 'Operating Expense'
WHEN A.ACCOUNT = '65550' THEN 'Operating Expense'
WHEN A.ACCOUNT = '66201' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Operating Expense'
WHEN A.ACCOUNT = '66202' THEN 'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Operating Expense'
WHEN A.ACCOUNT = '66100' THEN 'Operating Expense'
WHEN A.ACCOUNT = '66101' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66102' THEN 'Operating Expense'
WHEN A.ACCOUNT = '67401' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '65050' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66999' THEN 'Operating Expense'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Operating Expense'
ELSE 'Other' END EXPENSE_TYPE1,

/*+ UM_ ASSET_TYPE_SORT */
CASE
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '11099' THEN '110'
WHEN A.ACCOUNT = '13900' THEN '110'
WHEN A.ACCOUNT >= '11100' AND A.ACCOUNT <= '11199' THEN '110'
WHEN A.ACCOUNT >= '11200' AND A.ACCOUNT <= '11259' THEN '110'
WHEN A.ACCOUNT = '12025' THEN '110'
WHEN A.ACCOUNT = '12024' THEN '110'
WHEN A.ACCOUNT >= '12000' AND A.ACCOUNT <= '12023' THEN '110'
WHEN A.ACCOUNT >= '12026' AND A.ACCOUNT <= '12059' THEN '110'
WHEN A.ACCOUNT >= '13000' AND A.ACCOUNT <= '13002' THEN '110'
WHEN A.ACCOUNT >= '13004' AND A.ACCOUNT <= '13159' THEN '110'
WHEN A.ACCOUNT >= '13800' AND A.ACCOUNT <= '13899' THEN '110'
WHEN A.ACCOUNT = '13003' THEN '110'
WHEN A.ACCOUNT >= '13200' AND A.ACCOUNT <= '13266' THEN '110'
WHEN A.ACCOUNT >= '13269' AND A.ACCOUNT <= '13359' THEN '110'
WHEN A.ACCOUNT = '13400' THEN '110'
WHEN A.ACCOUNT >= '13403' AND A.ACCOUNT <= '13449' THEN '110'
WHEN A.ACCOUNT = '13401' THEN '110'
WHEN A.ACCOUNT = '13402' THEN '110'
WHEN A.ACCOUNT >= '14000' AND A.ACCOUNT <= '14999' THEN '110'
WHEN A.ACCOUNT >= '15000' AND A.ACCOUNT <= '15199' THEN '110'
WHEN A.ACCOUNT >= '15300' AND A.ACCOUNT <= '15999' THEN '110'
WHEN A.ACCOUNT >= '16000' AND A.ACCOUNT <= '16199' THEN '110'
WHEN A.ACCOUNT >= '16300' AND A.ACCOUNT <= '16999' THEN '110'
WHEN A.ACCOUNT = '12064' THEN '120'
WHEN A.ACCOUNT = '12065' THEN '120'
WHEN A.ACCOUNT = '12700' THEN '120'
WHEN A.ACCOUNT >= '13160' AND A.ACCOUNT <= '13162' THEN '120'
WHEN A.ACCOUNT >= '13164' AND A.ACCOUNT <= '13199' THEN '120'
WHEN A.ACCOUNT = '13163' THEN '120'
WHEN A.ACCOUNT = '13267' THEN '120'
WHEN A.ACCOUNT = '13268' THEN '120'
WHEN A.ACCOUNT >= '13360' AND A.ACCOUNT <= '13399' THEN '120'
WHEN A.ACCOUNT = '13450' THEN '120'
WHEN A.ACCOUNT >= '13460' AND A.ACCOUNT <= '13499' THEN '120'
WHEN A.ACCOUNT = '13451' THEN '120'
WHEN A.ACCOUNT = '13452' THEN '120'
WHEN A.ACCOUNT >= '12160' AND A.ACCOUNT <= '12200' THEN '120'
WHEN A.ACCOUNT = '12300' THEN '120'
WHEN A.ACCOUNT = '11260' THEN '120'
WHEN A.ACCOUNT = '11360' THEN '120'
WHEN A.ACCOUNT >= '13500' AND A.ACCOUNT <= '13749' THEN '120'
WHEN A.ACCOUNT >= '16200' AND A.ACCOUNT <= '16299' THEN '120'
WHEN A.ACCOUNT = '13750' THEN '120'
WHEN A.ACCOUNT >= '15200' AND A.ACCOUNT <= '15299' THEN '120'
WHEN A.ACCOUNT >= '17000' AND A.ACCOUNT <= '17059' THEN '120'
WHEN A.ACCOUNT >= '17500' AND A.ACCOUNT <= '17560' THEN '120'
WHEN A.ACCOUNT >= '17400' AND A.ACCOUNT <= '17499' THEN '120'
WHEN A.ACCOUNT >= '17200' AND A.ACCOUNT <= '17259' THEN '120'
WHEN A.ACCOUNT >= '17100' AND A.ACCOUNT <= '17159' THEN '120'
WHEN A.ACCOUNT >= '17300' AND A.ACCOUNT <= '17359' THEN '120'
WHEN A.ACCOUNT >= '17900' AND A.ACCOUNT <= '17959' THEN '120'
WHEN A.ACCOUNT = '17060' THEN '120'
WHEN A.ACCOUNT = '17260' THEN '120'
WHEN A.ACCOUNT = '17160' THEN '120'
WHEN A.ACCOUNT = '17360' THEN '120'
WHEN A.ACCOUNT = '17960' THEN '120'
WHEN A.ACCOUNT >= '10000' AND A.ACCOUNT <= '19999' THEN '130'
ELSE '910' END ASSET_TYPE_SORT,

/*+ UM_LIAB_TYPE_SORT */
CASE
WHEN A.ACCOUNT >= '20100' AND A.ACCOUNT <= '20299' THEN '210'
WHEN A.ACCOUNT >= '20500' AND A.ACCOUNT <= '20699' THEN '210'
WHEN A.ACCOUNT >= '21000' AND A.ACCOUNT <= '21999' THEN '210'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '20099' THEN '210'
WHEN A.ACCOUNT >= '24000' AND A.ACCOUNT <= '24006' THEN '210'
WHEN A.ACCOUNT >= '24008' AND A.ACCOUNT <= '24999' THEN '210'
WHEN A.ACCOUNT >= '25000' AND A.ACCOUNT <= '25999' THEN '210'
WHEN A.ACCOUNT = '20800' THEN '210'
WHEN A.ACCOUNT = '20310' THEN '210'
WHEN A.ACCOUNT = '20300' THEN '210'
WHEN A.ACCOUNT = '20700' THEN '210'
WHEN A.ACCOUNT = '20710' THEN '210'
WHEN A.ACCOUNT = '20711' THEN '210'
WHEN A.ACCOUNT = '26030' THEN '210'
WHEN A.ACCOUNT >= '22100' AND A.ACCOUNT <= '22199' THEN '220'
WHEN A.ACCOUNT = '24007' THEN '220'
WHEN A.ACCOUNT = '23800' THEN '220'
WHEN A.ACCOUNT = '23010' THEN '220'
WHEN A.ACCOUNT >= '23000' AND A.ACCOUNT <= '23009' THEN '220'
WHEN A.ACCOUNT >= '27000' AND A.ACCOUNT <= '27009' THEN '220'
WHEN A.ACCOUNT >= '27010' AND A.ACCOUNT <= '27019' THEN '220'
WHEN A.ACCOUNT = '26000' THEN '220'
WHEN A.ACCOUNT = '26010' THEN '220'
WHEN A.ACCOUNT = '26050' THEN '220'
WHEN A.ACCOUNT = '27050' THEN '220'
WHEN A.ACCOUNT >= '20000' AND A.ACCOUNT <= '29999' THEN '230'
ELSE '910' END LIAB_TYPE_SORT,

/*+ UM_FUND_EQ_TYPE_SORT */
CASE
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '31999' THEN '310'
WHEN A.ACCOUNT = '33111' THEN '310'
WHEN A.ACCOUNT >= '32000' AND A.ACCOUNT <= '32999' THEN '320'
WHEN A.ACCOUNT >= '33101' AND A.ACCOUNT <= '33110' THEN '320'
WHEN A.ACCOUNT = '33112' THEN '320'
WHEN A.ACCOUNT = '33100' THEN '330'
WHEN A.ACCOUNT >= '35100' AND A.ACCOUNT <= '35199' THEN '330'
WHEN A.ACCOUNT >= '34800' AND A.ACCOUNT <= '34899' THEN '340'
WHEN A.ACCOUNT >= '35000' AND A.ACCOUNT <= '35099' THEN '350'
WHEN A.ACCOUNT = '39999' THEN '360'
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN '370'
ELSE '910' END FUND_EQ_TYPE_SORT,

/*+ UM_REVENUE_TYPE_SORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN '410'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN '410'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN '410'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN '410'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN '410'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN '410'
WHEN A.ACCOUNT = '40900' THEN '410'
WHEN A.ACCOUNT = '40901' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN '410'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN '410'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN '410'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN '410'
WHEN A.ACCOUNT = '43102' THEN '410'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN '410'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN '410'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN '410'
WHEN A.ACCOUNT = '44890' THEN '410'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN '410'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN '410'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN '410'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN '410'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN '410'
ELSE '910' END REVENUE_TYPE_SORT,

/*+ UM_NET_TRFR_TYPE_SORT */
CASE
WHEN A.ACCOUNT = '80000' THEN '610'
WHEN A.ACCOUNT = '81500' THEN '810'
WHEN A.ACCOUNT = '80300' THEN '610'
WHEN A.ACCOUNT = '81600' THEN '810'
WHEN A.ACCOUNT = '80400' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '813' THEN '610'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN '610'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN '610'
WHEN A.ACCOUNT = '81900' THEN '510'
WHEN A.ACCOUNT = '81902' THEN '510'
WHEN A.ACCOUNT = '81920' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN '510'
WHEN A.ACCOUNT = '81901' THEN '510'
WHEN A.ACCOUNT = '81910' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN '610'
WHEN A.ACCOUNT = '80099' THEN '610'
WHEN A.ACCOUNT = '80399' THEN '610'
WHEN A.ACCOUNT = '81299' THEN '610'
WHEN A.ACCOUNT = '81599' THEN '810'
WHEN A.ACCOUNT = '81699' THEN '810'
WHEN A.ACCOUNT = '82299' THEN '610'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN '610'
WHEN A.ACCOUNT = '70000' THEN '610'
WHEN A.ACCOUNT = '70050' THEN '610'
WHEN A.ACCOUNT = '71500' THEN '810'
WHEN A.ACCOUNT = '70300' THEN '610'
WHEN A.ACCOUNT = '71600' THEN '810'
WHEN A.ACCOUNT = '70400' THEN '610'
WHEN A.ACCOUNT = '70410' THEN '610'
WHEN A.ACCOUNT = '72400' THEN '610'
WHEN A.ACCOUNT = '72410' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '713' THEN '610'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN '610'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN '610'
WHEN A.ACCOUNT = '71800' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN '610'
WHEN A.ACCOUNT = '71900' THEN '510'
WHEN A.ACCOUNT = '71920' THEN '510'
WHEN A.ACCOUNT = '71921' THEN '710'
WHEN A.ACCOUNT = '71922' THEN '510'
WHEN A.ACCOUNT = '72900' THEN '510'
WHEN A.ACCOUNT = '71801' THEN '510'
WHEN A.ACCOUNT = '71910' THEN '510'
WHEN A.ACCOUNT = '71911' THEN '710'
WHEN A.ACCOUNT = '71912' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN '610'
WHEN A.ACCOUNT = '70099' THEN '610'
WHEN A.ACCOUNT = '70399' THEN '610'
WHEN A.ACCOUNT = '71299' THEN '610'
WHEN A.ACCOUNT = '71599' THEN '810'
WHEN A.ACCOUNT = '71699' THEN '810'
WHEN A.ACCOUNT = '72299' THEN '610'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN '610'
ELSE '910' END NET_TRFR_TYPE_SORT,

/*+ UM_
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '510'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '510'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '510'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '510'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '510'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '510'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '510'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '510'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '510'
WHEN A.ACCOUNT = '62208' THEN  '510'
WHEN A.ACCOUNT = '62508' THEN  '510'
WHEN A.ACCOUNT = '62708' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '510'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '510'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '510'
WHEN A.ACCOUNT = '65500' THEN  '510'
WHEN A.ACCOUNT = '65550' THEN  '510'
WHEN A.ACCOUNT = '66201' THEN  '510'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '510'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '510'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '510'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '510'
WHEN A.ACCOUNT = '66202' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '510'
WHEN A.ACCOUNT = '66100' THEN  '510'
WHEN A.ACCOUNT = '66101' THEN  '710'
WHEN A.ACCOUNT = '66102' THEN  '510'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN  '710'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN  '710'
WHEN A.ACCOUNT = '65050' THEN  '710'
WHEN A.ACCOUNT = '66999' THEN  '510'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '510'
ELSE
 '910'
END EXPENSE_TYPE_SORT1,
CASE
WHEN (A.ACCOUNT >= '40000' AND A.ACCOUNT <= '89999') THEN  A.UM_BASE_BUDGET
ELSE
 0
END BASE_BUDGET_CALC,
CASE
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '51000' THEN  'Sabbatical'
WHEN A.ACCOUNT >= '54000' AND A.ACCOUNT <= '54003' THEN  'Social Security'
WHEN A.ACCOUNT >= '54004' AND A.ACCOUNT <= '54098' THEN  'Retirement Related'
WHEN A.ACCOUNT >= '54099' AND A.ACCOUNT <= '54107' THEN  'Health Related'
WHEN A.ACCOUNT >= '54108' AND A.ACCOUNT <= '54112' THEN  'Health Premiums'
WHEN A.ACCOUNT >= '54113' THEN  'Health Related'
WHEN A.ACCOUNT >= '54114' AND A.ACCOUNT <= '54199' THEN  'Health Related'
WHEN A.ACCOUNT >= '54200' THEN  'Accrued Vacation'
WHEN A.ACCOUNT >= '54201' THEN  'Tuition Waivers'
WHEN A.ACCOUNT >= '54202' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54203' AND A.ACCOUNT <= '54204' THEN  'Tuition Waivers'
WHEN A.ACCOUNT >= '54205' THEN  'Unemployment Comp'
WHEN A.ACCOUNT >= '54206' AND A.ACCOUNT <= '54211' THEN  'Workers Comp'
WHEN A.ACCOUNT >= '54212' AND A.ACCOUNT <= '54217' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54218' AND A.ACCOUNT <= '54220' THEN  'Life Insurance/LTD'
WHEN A.ACCOUNT >= '54221' AND A.ACCOUNT <= '54899' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54900' AND A.ACCOUNT <= '54999' THEN  'Benefit Recovery'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60000' AND
A.Class_Fld = ' ' THEN  'Workers Comp'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60100' AND
A.Class_Fld = '02' THEN  'Other Benefits'
WHEN A.DEPTID = '8000001' AND SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN  'Health Related'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Other Benefits'
WHEN A.DEPTID = '8000001' THEN  'Other Benefits'
ELSE
 'Other'
END BENEFIT_CATEG,
CASE
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '51000' THEN  '510'
WHEN A.ACCOUNT >= '54000' AND A.ACCOUNT <= '54003' THEN  '512'
WHEN A.ACCOUNT >= '54004' AND A.ACCOUNT <= '54098' THEN  '514'
WHEN A.ACCOUNT >= '54099' AND A.ACCOUNT <= '54107' THEN  '516'
WHEN A.ACCOUNT >= '54108' AND A.ACCOUNT <= '54112' THEN  '540'
WHEN A.ACCOUNT >= '54113' THEN  '516'
WHEN A.ACCOUNT >= '54114' AND A.ACCOUNT <= '54199' THEN  '516'
WHEN A.ACCOUNT >= '54200' THEN  '524'
WHEN A.ACCOUNT >= '54201' THEN  '526'
WHEN A.ACCOUNT >= '54202' THEN  '530'
WHEN A.ACCOUNT >= '54203' AND A.ACCOUNT <= '54204' THEN  '526'
WHEN A.ACCOUNT >= '54205' THEN  '520'
WHEN A.ACCOUNT >= '54206' AND A.ACCOUNT <= '54211' THEN  '518'
WHEN A.ACCOUNT >= '54212' AND A.ACCOUNT <= '54217' THEN  '530'
WHEN A.ACCOUNT >= '54218' AND A.ACCOUNT <= '54220' THEN  '522'
WHEN A.ACCOUNT >= '54221' AND A.ACCOUNT <= '54899' THEN  '530'
WHEN A.ACCOUNT >= '54900' AND A.ACCOUNT <= '54999' THEN  '550'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60000' AND
A.Class_Fld = ' ' THEN  '518'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60100' AND
A.Class_Fld = '02' THEN  '530'
WHEN A.DEPTID = '8000001' AND SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN  '516'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '530'
WHEN A.DEPTID = '8000001' THEN  '530'
ELSE
 '910'
END BENEFIT_CATEG_SORT,
CASE
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '51000' THEN  'Gross'
WHEN A.ACCOUNT >= '54000' AND A.ACCOUNT <= '54003' THEN  'Gross'
WHEN A.ACCOUNT >= '54004' AND A.ACCOUNT <= '54098' THEN  'Gross'
WHEN A.ACCOUNT >= '54099' AND A.ACCOUNT <= '54107' THEN  'Gross'
WHEN A.ACCOUNT >= '54108' AND A.ACCOUNT <= '54112' THEN  'Recovery'
WHEN A.ACCOUNT >= '54113' THEN  'Gross'
WHEN A.ACCOUNT >= '54114' AND A.ACCOUNT <= '54199' THEN  'Gross'
WHEN A.ACCOUNT >= '54200' THEN  'Gross'
WHEN A.ACCOUNT >= '54201' THEN  'Gross'
WHEN A.ACCOUNT >= '54202' THEN  'Gross'
WHEN A.ACCOUNT >= '54203' AND A.ACCOUNT <= '54204' THEN  'Gross'
WHEN A.ACCOUNT >= '54205' THEN  'Gross'
WHEN A.ACCOUNT >= '54206' AND A.ACCOUNT <= '54211' THEN  'Gross'
WHEN A.ACCOUNT >= '54212' AND A.ACCOUNT <= '54217' THEN  'Gross'
WHEN A.ACCOUNT >= '54218' AND A.ACCOUNT <= '54220' THEN  'Gross'
WHEN A.ACCOUNT >= '54221' AND A.ACCOUNT <= '54899' THEN  'Gross'
WHEN A.ACCOUNT >= '54900' AND A.ACCOUNT <= '54999' THEN  'Recovery'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60000' AND
A.Class_Fld = ' ' THEN  'Gross'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60100' AND
A.Class_Fld = '02' THEN  'Gross'
WHEN A.DEPTID = '8000001' AND SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN  'Gross'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Gross'
WHEN A.DEPTID = '8000001' THEN  'Gross'
ELSE
 'Other'
END BENEFIT_GROUP,
CASE
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '51000' THEN  '510'
WHEN A.ACCOUNT >= '54000' AND A.ACCOUNT <= '54003' THEN  '510'
WHEN A.ACCOUNT >= '54004' AND A.ACCOUNT <= '54098' THEN  '510'
WHEN A.ACCOUNT >= '54099' AND A.ACCOUNT <= '54107' THEN  '510'
WHEN A.ACCOUNT >= '54108' AND A.ACCOUNT <= '54112' THEN  '520'
WHEN A.ACCOUNT >= '54113' THEN  '510'
WHEN A.ACCOUNT >= '54114' AND A.ACCOUNT <= '54199' THEN  '510'
WHEN A.ACCOUNT >= '54200' THEN  '510'
WHEN A.ACCOUNT >= '54201' THEN  '510'
WHEN A.ACCOUNT >= '54202' THEN  '510'
WHEN A.ACCOUNT >= '54203' AND A.ACCOUNT <= '54204' THEN  '510'
WHEN A.ACCOUNT >= '54205' THEN  '510'
WHEN A.ACCOUNT >= '54206' AND A.ACCOUNT <= '54211' THEN  '510'
WHEN A.ACCOUNT >= '54212' AND A.ACCOUNT <= '54217' THEN  '510'
WHEN A.ACCOUNT >= '54218' AND A.ACCOUNT <= '54220' THEN  '510'
WHEN A.ACCOUNT >= '54221' AND A.ACCOUNT <= '54899' THEN  '510'
WHEN A.ACCOUNT >= '54900' AND A.ACCOUNT <= '54999' THEN  '520'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60000' AND
A.Class_Fld = ' ' THEN  '510'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60100' AND
A.Class_Fld = '02' THEN  '510'
WHEN A.DEPTID = '8000001' AND SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '510'
WHEN A.DEPTID = '8000001' THEN  '510'
ELSE
 '910'
END BENEFIT_GROUP_SORT,
CASE
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '51000' THEN  'Retirement Related'
WHEN A.ACCOUNT >= '54000' AND A.ACCOUNT <= '54003' THEN  'Retirement Related'
WHEN A.ACCOUNT >= '54004' AND A.ACCOUNT <= '54098' THEN  'Retirement Related'
WHEN A.ACCOUNT >= '54099' AND A.ACCOUNT <= '54107' THEN  'Net Health Related'
WHEN A.ACCOUNT >= '54108' AND A.ACCOUNT <= '54112' THEN  'Net Health Related'
WHEN A.ACCOUNT >= '54113' THEN  'Net Health Related'
WHEN A.ACCOUNT >= '54114' AND A.ACCOUNT <= '54199' THEN  'Net Health Related'
WHEN A.ACCOUNT >= '54200' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54201' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54202' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54203' AND A.ACCOUNT <= '54204' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54205' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54206' AND A.ACCOUNT <= '54211' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54212' AND A.ACCOUNT <= '54217' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54218' AND A.ACCOUNT <= '54220' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54221' AND A.ACCOUNT <= '54899' THEN  'Other Benefits'
WHEN A.ACCOUNT >= '54900' AND A.ACCOUNT <= '54999' THEN  'Benefit Recovery'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60000' AND
A.CLASS_FLD = ' ' THEN  'Other Benefits'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60100' AND
A.CLASS_FLD = '02' THEN  'Other Benefits'
WHEN A.DEPTID = '8000001' AND SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN  'Net Health Related'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Other Benefits'
WHEN A.DEPTID = '8000001' THEN  'Other Benefits'
ELSE
 'Other'
END BENEFIT_TYPE,
CASE
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '51000' THEN  '510'
WHEN A.ACCOUNT >= '54000' AND A.ACCOUNT <= '54003' THEN  '510'
WHEN A.ACCOUNT >= '54004' AND A.ACCOUNT <= '54098' THEN  '510'
WHEN A.ACCOUNT >= '54099' AND A.ACCOUNT <= '54107' THEN  '512'
WHEN A.ACCOUNT >= '54108' AND A.ACCOUNT <= '54112' THEN  '512'
WHEN A.ACCOUNT >= '54113' THEN  '512'
WHEN A.ACCOUNT >= '54114' AND A.ACCOUNT <= '54199' THEN  '512'
WHEN A.ACCOUNT >= '54200' THEN  '514'
WHEN A.ACCOUNT >= '54201' THEN  '514'
WHEN A.ACCOUNT >= '54202' THEN  '514'
WHEN A.ACCOUNT >= '54203' AND A.ACCOUNT <= '54204' THEN  '514'
WHEN A.ACCOUNT >= '54205' THEN  '514'
WHEN A.ACCOUNT >= '54206' AND A.ACCOUNT <= '54211' THEN  '514'
WHEN A.ACCOUNT >= '54212' AND A.ACCOUNT <= '54217' THEN  '514'
WHEN A.ACCOUNT >= '54218' AND A.ACCOUNT <= '54220' THEN  '514'
WHEN A.ACCOUNT >= '54221' AND A.ACCOUNT <= '54899' THEN  '514'
WHEN A.ACCOUNT >= '54900' AND A.ACCOUNT <= '54999' THEN  '516'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60000' AND
A.CLASS_FLD = ' ' THEN  '514'
WHEN A.DEPTID = '8000001' AND A.ACCOUNT = '60100' AND
A.CLASS_FLD = '02' THEN  '514'
WHEN A.DEPTID = '8000001' AND SUBSTR(A.ACCOUNT, 1, 1) = '6' THEN  '512'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '514'
WHEN A.DEPTID = '8000001' THEN  '514'
ELSE
 '910'
END BENEFIT_TYPE_SORT,
(CASE
WHEN (A.ACCOUNT >= '10000' AND A.ACCOUNT <= '29999') THEN  A.UM_ACTUALS_YTD
WHEN (A.ACCOUNT >= '40000' AND A.ACCOUNT <= '89999') THEN  A.UM_ACTUALS_YTD
WHEN A.ACCOUNT >= '30000' AND A.ACCOUNT <= '39999' THEN  A.UM_PROJECT_TO_DT
ELSE
 0
END) ACTUALS_YTD_C,
CASE
WHEN (A.PROJECT_ID = ' ' AND
(A.ACCOUNT >= '30000' AND A.ACCOUNT <= '89999')) THEN  A.UM_PROJECT_TO_DT
WHEN (A.PROJECT_ID <> ' ' AND
(A.ACCOUNT >= '40000' AND A.ACCOUNT <= '89999')) THEN  A.UM_PROJECT_TO_DT
WHEN (A.ACCOUNT >= '10000' AND A.ACCOUNT <= '29999') THEN  A.UM_PROJECT_TO_DT
ELSE
 0
END ACTUALS_PTD,
CASE
WHEN (A.ACCOUNT >= '40000' AND A.ACCOUNT <= '89999') THEN  A.UM_Curr_Budget
ELSE
 0
END CURRENT_BUDGET,
CASE
WHEN A.BUSINESS_UNIT = 'UMS01' THEN  'UMA'
WHEN A.BUSINESS_UNIT = 'UMS02' THEN  'UMF'
WHEN A.BUSINESS_UNIT = 'UMS03' THEN  'UMFK'
WHEN A.BUSINESS_UNIT = 'UMS04' THEN  'UMM'
WHEN A.BUSINESS_UNIT = 'UMS05' THEN  'UM'
WHEN A.BUSINESS_UNIT = 'UMS06' THEN  'USM'
WHEN A.BUSINESS_UNIT = 'UMS07' THEN  'UMPI'
WHEN A.BUSINESS_UNIT = 'UMS08' AND A.OPERATING_UNIT = '810' THEN  'Governance'
WHEN A.BUSINESS_UNIT = 'UMS08' AND A.OPERATING_UNIT = '820' THEN  'Allocated University Services'
WHEN A.BUSINESS_UNIT = 'UMS08' AND A.OPERATING_UNIT = '830' THEN  'Other Univ Svcs & Activities'
WHEN A.BUSINESS_UNIT = 'UMS08' THEN  'SWS'
ELSE
 'Other'
END BU_DECODE,
CASE
WHEN A.BUSINESS_UNIT = 'UMS01' THEN  '12'
WHEN A.BUSINESS_UNIT = 'UMS02' THEN  '14'
WHEN A.BUSINESS_UNIT = 'UMS03' THEN  '16'
WHEN A.BUSINESS_UNIT = 'UMS04' THEN  '18'
WHEN A.BUSINESS_UNIT = 'UMS05' THEN  '10'
WHEN A.BUSINESS_UNIT = 'UMS06' THEN  '22'
WHEN A.BUSINESS_UNIT = 'UMS07' THEN  '20'
WHEN A.BUSINESS_UNIT = 'UMS08' AND A.OPERATING_UNIT = '810' THEN  '24'
WHEN A.BUSINESS_UNIT = 'UMS08' AND A.OPERATING_UNIT = '820' THEN  '26'
WHEN A.BUSINESS_UNIT = 'UMS08' AND A.OPERATING_UNIT = '830' THEN  '28'
WHEN A.BUSINESS_UNIT = 'UMS08' THEN  '30'
ELSE
 '32'
END BU_DECODE_SORT,
DECODE(A.BUSINESS_UNIT,
'UMS01',
'UMA',
'UMS02',
'UMF',
'UMS03',
'UMFK',
'UMS04',
'UMM',
'UMS05',
'UM',
'UMS06',
'USM',
'UMS07',
'UMPI',
'UMS08',
'SWS',
'Other') CAMPUS,
CASE
WHEN A.BUSINESS_UNIT = 'UMS01' THEN  'UMA'
WHEN A.BUSINESS_UNIT = 'UMS02' THEN  'UMF'
WHEN A.BUSINESS_UNIT = 'UMS03' THEN  'UMFK'
WHEN A.BUSINESS_UNIT = 'UMS04' THEN  'UMM'
WHEN A.BUSINESS_UNIT = 'UMS05' THEN  'UM'
WHEN A.BUSINESS_UNIT = 'UMS06' THEN  'USM'
WHEN A.BUSINESS_UNIT = 'UMS07' THEN  'UMPI'
WHEN A.DEPTID = '8400104' THEN  'ASDS'
WHEN A.DEPTID = '8450101' THEN  'ASDS Debt Service'
WHEN A.UM_DEPT_CR_2 = '8ITS_CAMPUS_TRANSITN' THEN  'ITS Campus Transition'
WHEN A.UM_DEPT_CR_2 = '8ITS_ASDS' THEN  'ASDS'
WHEN A.UM_DEPT_CR_2 = '8ITS_ACAD_END_USER' THEN  'Acad & End User'
WHEN A.UM_DEPT_CR_2 = '8ITS_COMM_NETWORK' THEN  'Comm & Network'
WHEN A.UM_DEPT_CR_2 = '8ITS_CIO' THEN  'CIO'
WHEN A.UM_DEPT_CR_2 = '8ITS_POL_PLAN_LEAD' THEN  'Planning, Policy, Lead'
WHEN A.UM_DEPT_CR_2 = '8ITS_CISO' THEN  'CISO'
WHEN A.UM_DEPT_CR_2 = '8ITS_SYSTEMS_OPS' THEN  'Systems & Ops'
WHEN A.UM_DEPT_CR_2 = '8ITS_CAMPUS_SPEC_SVC' THEN  'Campus Specific Services'
WHEN A.UM_DEPT_CR_2 = '8ITS_UNIFIED_SERVICE' THEN  'Unified Services'
WHEN A.DEPTID = '8450100' THEN  'ASDS'
WHEN A.DEPTID = '8700100' THEN  'Acad & End User'
WHEN A.DEPTID = '8700101' THEN  'Acad & End User'
WHEN A.DEPTID = '8700102' THEN  'Acad & End User'
WHEN A.DEPTID = '8700104' THEN  'Acad & End User'
WHEN A.DEPTID = '8700106' THEN  'Comm & Network'
WHEN A.DEPTID = '8750100' THEN  'CIO'
WHEN A.DEPTID = '8750101' THEN  'Systems & Ops'
WHEN A.DEPTID = '8750102' THEN  'Comm & Network'
WHEN A.UM_DEPT_CR_1 = '8ERP' THEN  'ASDS'
WHEN A.UM_DEPT_CR_2 = '8TECH_AUGUSTA' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8TECH_ORONO' THEN  'IT'
WHEN A.UM_DEPT_CR_1 = '8ITS' THEN  'IT'
WHEN A.UM_DEPT_CR_1 = '8UNIV_COLL' THEN  'UCOLL'
WHEN A.UM_DEPT_CR_1 = '8SYSTEM_SWS' THEN  'System Office'
WHEN A.BUSINESS_UNIT = 'UMS08' THEN  'System Wide Services'
ELSE
 'Other'
END CAMPUS_CATEG,
CASE
WHEN A.BUSINESS_UNIT = 'UMS01' THEN  '12'
WHEN A.BUSINESS_UNIT = 'UMS02' THEN  '14'
WHEN A.BUSINESS_UNIT = 'UMS03' THEN  '16'
WHEN A.BUSINESS_UNIT = 'UMS04' THEN  '18'
WHEN A.BUSINESS_UNIT = 'UMS05' THEN  '10'
WHEN A.BUSINESS_UNIT = 'UMS06' THEN  '22'
WHEN A.BUSINESS_UNIT = 'UMS07' THEN  '20'
WHEN A.DEPTID = '8400104' THEN  '28'
WHEN A.DEPTID = '8450101' THEN  '29'
WHEN A.UM_DEPT_CR_2 = '8ITS_CAMPUS_TRANSITN' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_ASDS' THEN  '28'
WHEN A.UM_DEPT_CR_2 = '8ITS_ACAD_END_USER' THEN  '34'
WHEN A.UM_DEPT_CR_2 = '8ITS_COMM_NETWORK' THEN  '32'
WHEN A.UM_DEPT_CR_2 = '8ITS_CIO' THEN  '23'
WHEN A.UM_DEPT_CR_2 = '8ITS_POL_PLAN_LEAD' THEN  '24'
WHEN A.UM_DEPT_CR_2 = '8ITS_CISO' THEN  '25'
WHEN A.UM_DEPT_CR_2 = '8ITS_SYSTEMS_OPS' THEN  '30'
WHEN A.UM_DEPT_CR_2 = '8ITS_CAMPUS_SPEC_SVC' THEN  '36'
WHEN A.UM_DEPT_CR_2 = '8ITS_UNIFIED_SERVICE' THEN  '38'
WHEN A.DEPTID = '8450100' THEN  '28'
WHEN A.DEPTID = '8700100' THEN  '34'
WHEN A.DEPTID = '8700101' THEN  '34'
WHEN A.DEPTID = '8700102' THEN  '34'
WHEN A.DEPTID = '8700104' THEN  '34'
WHEN A.DEPTID = '8700106' THEN  '32'
WHEN A.DEPTID = '8750100' THEN  '23'
WHEN A.DEPTID = '8750101' THEN  '30'
WHEN A.DEPTID = '8750102' THEN  '32'
WHEN A.UM_DEPT_CR_1 = '8ERP' THEN  '28'
WHEN A.UM_DEPT_CR_2 = '8TECH_AUGUSTA' THEN  '40'
WHEN A.UM_DEPT_CR_2 = '8TECH_ORONO' THEN  '40'
WHEN A.UM_DEPT_CR_1 = '8ITS' THEN  '40'
WHEN A.UM_DEPT_CR_1 = '8UNIV_COLL' THEN  '50'
WHEN A.UM_DEPT_CR_1 = '8SYSTEM_SWS' THEN  '54'
WHEN A.BUSINESS_UNIT = 'UMS08' THEN  '52'
ELSE
 '56'
END CAMPUS_CATEG_SORT,
CASE
WHEN A.DEPTID = '8400104' THEN  'IT'
WHEN A.UM_DEPT_CR_1 = '8UNIV_COLL' THEN  'UCOLL'
WHEN A.UM_DEPT_CR_1 = '8ERP' THEN  'IT'
WHEN A.UM_DEPT_CR_1 = '8ITS' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8TECH_AUGUSTA' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8TECH_ORONO' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_ASDS' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_CAMPUS_TRANSITN' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_ACAD_END_USER' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_COMM_NETWORK' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_CIO' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_POL_PLAN_LEAD' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_CISO' THEN  'IT'
WHEN A.UM_DEPT_CR_2 = '8ITS_SYSTEMS_OPS' THEN  'IT'
WHEN A.BUSINESS_UNIT = 'UMS01' THEN  'UMA'
WHEN A.BUSINESS_UNIT = 'UMS02' THEN  'UMF'
WHEN A.BUSINESS_UNIT = 'UMS03' THEN  'UMFK'
WHEN A.BUSINESS_UNIT = 'UMS04' THEN  'UMM'
WHEN A.BUSINESS_UNIT = 'UMS05' THEN  'UM'
WHEN A.BUSINESS_UNIT = 'UMS06' THEN  'USM'
WHEN A.BUSINESS_UNIT = 'UMS07' THEN  'UMPI'
WHEN A.BUSINESS_UNIT = 'UMS08' THEN  'SWS'
ELSE
 'Other'
END CAMPUS_GROUP,
CASE
WHEN A.DEPTID = '8400104' THEN  '26'
WHEN A.UM_DEPT_CR_1 = '8UNIV_COLL' THEN  '28'
WHEN A.UM_DEPT_CR_1 = '8ERP' THEN  '26'
WHEN A.UM_DEPT_CR_1 = '8ITS' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8TECH_AUGUSTA' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8TECH_ORONO' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_ASDS' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_CAMPUS_TRANSITN' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_ACAD_END_USER' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_COMM_NETWORK' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_CIO' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_POL_PLAN_LEAD' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_CISO' THEN  '26'
WHEN A.UM_DEPT_CR_2 = '8ITS_SYSTEMS_OPS' THEN  '26'
WHEN A.BUSINESS_UNIT = 'UMS01' THEN  '12'
WHEN A.BUSINESS_UNIT = 'UMS02' THEN  '14'
WHEN A.BUSINESS_UNIT = 'UMS03' THEN  '16'
WHEN A.BUSINESS_UNIT = 'UMS04' THEN  '18'
WHEN A.BUSINESS_UNIT = 'UMS05' THEN  '10'
WHEN A.BUSINESS_UNIT = 'UMS06' THEN  '22'
WHEN A.BUSINESS_UNIT = 'UMS07' THEN  '20'
WHEN A.BUSINESS_UNIT = 'UMS08' THEN  '24'
ELSE
 '30'
END CAMPUS_GROUP_SORT,
DECODE(A.BUSINESS_UNIT,
'UMS01',
'University of Maine at Augusta',
'UMS02',
'University of Maine at Farmington',
'UMS03',
'University of Maine at Fort Kent',
'UMS04',
'University of Maine at Machias',
'UMS05',
'University of Maine',
'UMS06',
'University of Southern Maine',
'UMS07',
'University of Maine at Presque Isle',
'UMS08',
'System Office',
'Other') CAMPUS_NAME,
DECODE(A.BUSINESS_UNIT,
'UMS01',
'12',
'UMS02',
'14',
'UMS03',
'16',
'UMS04',
'18',
'UMS05',
'10',
'UMS06',
'22',
'UMS07',
'20',
'UMS08',
'24',
'26') CAMPUS_SORT,
CASE
WHEN A.ACCOUNT = '51101' THEN  'Non-Faculty Temp'
WHEN A.ACCOUNT = '50000' THEN  'Faculty Regular'
WHEN A.ACCOUNT = '50001' THEN  'Faculty Temp'
WHEN A.ACCOUNT = '50002' THEN  'Faculty Regular'
WHEN A.ACCOUNT >= '50003' AND A.ACCOUNT <= '50005' THEN  'Faculty Temp'
WHEN A.ACCOUNT >= '50006' AND A.ACCOUNT <= '50008' THEN  'Faculty Regular'
WHEN A.ACCOUNT >= '50009' AND A.ACCOUNT <= '50099' THEN  'Faculty Temp'
WHEN A.ACCOUNT >= '50100' AND A.ACCOUNT <= '50399' THEN  'Faculty Regular'
WHEN A.ACCOUNT >= '50400' AND A.ACCOUNT <= '50999' THEN  'Faculty Temp'
WHEN A.ACCOUNT = '51000' THEN  'Non-Faculty Regular'
WHEN A.ACCOUNT = '51001' THEN  'Non-Faculty Temp'
WHEN A.ACCOUNT = '51002' THEN  'Non-Faculty Regular'
WHEN A.ACCOUNT >= '51003' AND A.ACCOUNT <= '51005' THEN  'Non-Faculty Temp'
WHEN A.ACCOUNT >= '51006' AND A.ACCOUNT <= '51008' THEN  'Non-Faculty Regular'
WHEN A.ACCOUNT >= '51009' AND A.ACCOUNT <= '51099' THEN  'Non-Faculty Temp'
WHEN A.ACCOUNT = '51100' THEN  'Non-Faculty Regular'
WHEN A.ACCOUNT = '51101' THEN  'Non-Faculty Temp'
WHEN A.ACCOUNT >= '51102' AND A.ACCOUNT <= '52000' THEN  'Non-Faculty Regular'
WHEN A.ACCOUNT >= '52001' AND A.ACCOUNT <= '52099' THEN  'Non-Faculty Temp'
WHEN A.ACCOUNT >= '52100' AND A.ACCOUNT <= '52500' THEN  'Non-Faculty Regular'
WHEN A.ACCOUNT = '53900' THEN  'Comp Adjustment'
ELSE
 'Other Salary'
END COMP,
CASE
WHEN A.ACCOUNT = '51101' THEN  'Prof Temp'
WHEN A.ACCOUNT = '50000' THEN  'Faculty Regular'
WHEN A.ACCOUNT = '50001' THEN  'Faculty Temp'
WHEN A.ACCOUNT = '50002' THEN  'Faculty Regular'
WHEN A.ACCOUNT >= '50003' AND A.ACCOUNT <= '50005' THEN  'Faculty Temp'
WHEN A.ACCOUNT >= '50006' AND A.ACCOUNT <= '50008' THEN  'Faculty Regular'
WHEN A.ACCOUNT >= '50009' AND A.ACCOUNT <= '50099' THEN  'Faculty Temp'
WHEN A.ACCOUNT >= '50100' AND A.ACCOUNT <= '50399' THEN  'Faculty Regular'
WHEN A.ACCOUNT >= '50400' AND A.ACCOUNT <= '50999' THEN  'Faculty Temp'
WHEN A.ACCOUNT = '51000' THEN  'Prof Regular'
WHEN A.ACCOUNT = '51001' THEN  'Prof Temp'
WHEN A.ACCOUNT = '51002' THEN  'Prof Regular'
WHEN A.ACCOUNT >= '51003' AND A.ACCOUNT <= '51005' THEN  'Prof Temp'
WHEN A.ACCOUNT >= '51006' AND A.ACCOUNT <= '51008' THEN  'Prof Regular'
WHEN A.ACCOUNT >= '51009' AND A.ACCOUNT <= '51099' THEN  'Prof Temp'
WHEN A.ACCOUNT = '51100' THEN  'Prof Regular'
WHEN A.ACCOUNT = '51101' THEN  'Prof Temp'
WHEN A.ACCOUNT >= '51102' AND A.ACCOUNT <= '51999' THEN  'Prof Regular'
WHEN A.ACCOUNT = '52000' THEN  'Class Regular'
WHEN A.ACCOUNT >= '52001' AND A.ACCOUNT <= '52099' THEN  'Class Temp'
WHEN A.ACCOUNT >= '52100' AND A.ACCOUNT <= '52500' THEN  'Class Regular'
WHEN A.ACCOUNT = '53900' THEN  'Comp Adjustment'
ELSE
 'Other Salary'
END COMP1,
CASE
WHEN A.ACCOUNT = '50000' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '50001' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '50002' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50003' AND A.ACCOUNT <= '50005' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50006' AND A.ACCOUNT <= '50008' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50009' AND A.ACCOUNT <= '50099' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50100' AND A.ACCOUNT <= '50399' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50400' AND A.ACCOUNT <= '50999' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '51000' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '51001' THEN  'Temp-Sal'
WHEN A.ACCOUNT = '51002' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '51003' AND A.ACCOUNT <= '51005' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '51006' AND A.ACCOUNT <= '51008' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '51009' AND A.ACCOUNT <= '51099' THEN  'Temp-Sal'
WHEN A.ACCOUNT = '51100' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '51101' AND A.ACCOUNT <= '51199' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '51200' AND A.ACCOUNT <= '51999' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '52000' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '52001' AND A.ACCOUNT <= '52099' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '52100' AND A.ACCOUNT <= '52999' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '53900' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '53901' THEN  'Other-Sal'
WHEN A.ACCOUNT = '53902' THEN  'Other-Sal'
WHEN A.ACCOUNT = '53903' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '54800' THEN  'Reg-Ben'
WHEN A.ACCOUNT = '54810' THEN  'Temp-Ben'
ELSE
 'Other-Ben'
END COMP_EXTERNAL,
CASE
WHEN A.ACCOUNT = '50000' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '50001' THEN  'Temp-Sal'
WHEN A.ACCOUNT = '50002' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50003' AND A.ACCOUNT <= '50005' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '50006' AND A.ACCOUNT <= '50008' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50009' AND A.ACCOUNT <= '50099' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '50100' AND A.ACCOUNT <= '50399' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '50400' AND A.ACCOUNT <= '50999' THEN  'Temp-Sal'
WHEN A.ACCOUNT = '51000' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '51001' THEN  'Temp-Sal'
WHEN A.ACCOUNT = '51002' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '51003' AND A.ACCOUNT <= '51005' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '51006' AND A.ACCOUNT <= '51008' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '51009' AND A.ACCOUNT <= '51099' THEN  'Temp-Sal'
WHEN A.ACCOUNT = '51100' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '51101' AND A.ACCOUNT <= '51199' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '51200' AND A.ACCOUNT <= '51999' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '52000' THEN  'Reg-Sal'
WHEN A.ACCOUNT >= '52001' AND A.ACCOUNT <= '52099' THEN  'Temp-Sal'
WHEN A.ACCOUNT >= '52100' AND A.ACCOUNT <= '52999' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '53900' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '53901' THEN  'Other-Sal'
WHEN A.ACCOUNT = '53902' THEN  'Other-Sal'
WHEN A.ACCOUNT = '53903' THEN  'Reg-Sal'
WHEN A.ACCOUNT = '54800' THEN  'Reg-Ben'
WHEN A.ACCOUNT = '54810' THEN  'Temp-Ben'
ELSE
 'Other-Ben'
END COMP_INTERNAL,
CASE
WHEN A.ACCOUNT = '81900' THEN  'Y'
WHEN A.ACCOUNT = '81902' THEN  'Y'
WHEN A.ACCOUNT = '81920' THEN  'Y'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN  'Y'
WHEN A.ACCOUNT = '81901' THEN  'Y'
WHEN A.ACCOUNT = '81910' THEN  'Y'
WHEN A.ACCOUNT = '71900' THEN  'Y'
WHEN A.ACCOUNT = '71920' THEN  'Y'
WHEN A.ACCOUNT = '71922' THEN  'Y'
WHEN A.ACCOUNT = '72900' THEN  'Y'
WHEN A.ACCOUNT = '71801' THEN  'Y'
WHEN A.ACCOUNT = '71910' THEN  'Y'
WHEN A.ACCOUNT = '71912' THEN  'Y'
WHEN A.ACCOUNT = '71921' THEN  'Y'
WHEN A.ACCOUNT = '71911' THEN  'Y'
WHEN A.ACCOUNT = '66000' THEN  'Y'
WHEN A.ACCOUNT = '66001' THEN  'Y'
WHEN A.ACCOUNT = '66100' THEN  'Y'
WHEN A.ACCOUNT = '66101' THEN  'Y'
WHEN A.ACCOUNT = '66102' THEN  'Y'
ELSE
 'N'
END DEBT_SERVICE,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  'Compensation'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  'Compensation'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  'Student Aid'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '62008' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '62208' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '62508' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '62708' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  'Depreciation'
WHEN A.ACCOUNT = '66202' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN  'Debt Service'
WHEN A.ACCOUNT = '66101' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '66102' THEN  'Debt Service'
WHEN A.ACCOUNT = '67401' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '65050' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '66999' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  'Supplies & Services'
ELSE
 'Other'
END EXPENSE_CATEG,
CASE
WHEN A.DEPTID >= '1000010' AND A.DEPTID <= '1000100' THEN  'Y'
WHEN A.DEPTID >= '2000010' AND A.DEPTID <= '2000099' THEN  'Y'
WHEN A.DEPTID >= '3000010' AND A.DEPTID <= '3000100' THEN  'Y'
WHEN A.DEPTID >= '4000010' AND A.DEPTID <= '4000099' THEN  'Y'
WHEN A.DEPTID >= '5000010' AND A.DEPTID <= '5000099' THEN  'Y'
WHEN A.DEPTID >= '6000010' AND A.DEPTID <= '6000099' THEN  'Y'
WHEN A.DEPTID >= '7000010' AND A.DEPTID <= '7000100' THEN  'Y'
WHEN A.DEPTID >= '8000010' AND A.DEPTID <= '8000099' THEN  'Y'
ELSE
 'N'
END DEPT_AUDIT_ADJUSTMENT,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '510'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '530'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '520'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '520'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '520'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '520'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '520'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '520'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '520'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '520'
WHEN A.ACCOUNT = '62208' THEN  '520'
WHEN A.ACCOUNT = '62508' THEN  '520'
WHEN A.ACCOUNT = '62708' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '520'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '520'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '520'
WHEN A.ACCOUNT = '65500' THEN  '520'
WHEN A.ACCOUNT = '65550' THEN  '520'
WHEN A.ACCOUNT = '66201' THEN  '520'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '520'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '520'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '520'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '560'
WHEN A.ACCOUNT = '66202' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '550'
WHEN A.ACCOUNT = '66100' THEN  '540'
WHEN A.ACCOUNT = '66101' THEN  '710'
WHEN A.ACCOUNT = '66102' THEN  '540'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '710'
WHEN A.ACCOUNT = '65050' THEN  '710'
WHEN A.ACCOUNT = '66999' THEN  '520'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '520'
ELSE
 '910'
END EXPENSE_CATEG_SORT,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  'Employee Benefits'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  'Faculty Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  'Professional Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  'Classified Wages'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  'Student Wages'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  'Compensation Adjustment'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Employee Benefits'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  'Scholarships & Grants'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  'Non-Employee Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  'Memberships, Dues, & Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  'Publications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  'Postage & Delivery Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  'Advertising'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  'Printing & Copying Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  'Rentals & Leases'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  'Supplies & Materials'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  'In-State Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  'Out-of-State Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  'Out-of-State Travel'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  'Equipment Capital'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  'Equipment Capital'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  'Equipment Capital'
WHEN A.ACCOUNT = '62008' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62208' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62508' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62708' THEN  'Library & Museum Acquisitions'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  'Materials for Resale'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  'Telephone & Telecommunications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  'Heating Fuels'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  'Heating Fuels'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  'Electricity'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  'Water & Sewer'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  'Vehicle Fuels'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  'Maintenance of Equipment'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  'Maintenance of Facilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  'Alterations & Renovations'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN  'Unassigned Budget'
WHEN A.ACCOUNT = '65550' THEN  'Balance Brought Forward'
WHEN A.ACCOUNT = '66201' THEN  'Bad Debt Expense'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  'Fac & Admin Costs'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  'Fac & Admin Cost Sharing'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  'Direct Cost Sharing'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  'Voluntary Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  'Credits'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  'Depreciation'
WHEN A.ACCOUNT = '66202' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN  'Debt Service'
WHEN A.ACCOUNT = '66101' THEN  'Principal Charges'
WHEN A.ACCOUNT = '66102' THEN  'Debt Service'
WHEN A.ACCOUNT = '67401' THEN  'Equipment Capital'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'Capital Construction Costs'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'Capital Construction Costs'
WHEN A.ACCOUNT = '65050' THEN  'Disposal of Plant Assets'
WHEN A.ACCOUNT = '66999' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  'Supplies & Services'
ELSE
 'Other'
END EXPENSE_DETAIL,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '508'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '546'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '500'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '502'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '504'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '506'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '508'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '574'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '512'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '514'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '516'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '518'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '546'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '524'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '526'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '538'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '542'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '542'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '542'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '542'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '540'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '540'
WHEN A.ACCOUNT = '62208' THEN  '540'
WHEN A.ACCOUNT = '62508' THEN  '540'
WHEN A.ACCOUNT = '62708' THEN  '540'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '528'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '544'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '548'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '548'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '550'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '554'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '556'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '552'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '558'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '560'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '562'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '534'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '534'
WHEN A.ACCOUNT = '65500' THEN  '530'
WHEN A.ACCOUNT = '65550' THEN  '532'
WHEN A.ACCOUNT = '66201' THEN  '571'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '564'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '566'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '568'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '570'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '572'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '594'
WHEN A.ACCOUNT = '66202' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '588'
WHEN A.ACCOUNT = '66100' THEN  '576'
WHEN A.ACCOUNT = '66101' THEN  '720'
WHEN A.ACCOUNT = '66102' THEN  '576'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '730'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '730'
WHEN A.ACCOUNT = '65050' THEN  '740'
WHEN A.ACCOUNT = '66999' THEN  '534'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '534'
ELSE
 '910'
END EXPENSE_DETAIL_SORT,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '518'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '532'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '512'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '514'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '516'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '518'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '546'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '532'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '522'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '524'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '524'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '524'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '528'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '528'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '528'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '528'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '526'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '526'
WHEN A.ACCOUNT = '62208' THEN  '526'
WHEN A.ACCOUNT = '62508' THEN  '526'
WHEN A.ACCOUNT = '62708' THEN  '526'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '530'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '538'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '522'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '522'
WHEN A.ACCOUNT = '65500' THEN  '522'
WHEN A.ACCOUNT = '65550' THEN  '522'
WHEN A.ACCOUNT = '66201' THEN  '522'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '540'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '540'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '542'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '542'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '544'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '566'
WHEN A.ACCOUNT = '66202' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '560'
WHEN A.ACCOUNT = '66100' THEN  '548'
WHEN A.ACCOUNT = '66101' THEN  '720'
WHEN A.ACCOUNT = '66102' THEN  '548'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '730'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '730'
WHEN A.ACCOUNT = '65050' THEN  '740'
WHEN A.ACCOUNT = '66999' THEN  '522'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '522'
ELSE
 '910'
END EXPENSE_SUBCAT_SORT,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  'Operating Expense'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '62008' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  'Operating Expense'
WHEN A.ACCOUNT = '62208' THEN  'Operating Expense'
WHEN A.ACCOUNT = '62508' THEN  'Operating Expense'
WHEN A.ACCOUNT = '62708' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  'Operating Expense'
WHEN A.ACCOUNT = '65500' THEN  'Operating Expense'
WHEN A.ACCOUNT = '65550' THEN  'Operating Expense'
WHEN A.ACCOUNT = '66201' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  'Operating Expense'
WHEN A.ACCOUNT = '66202' THEN  'Operating Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  'Operating Expense'
WHEN A.ACCOUNT = '66100' THEN  'Operating Expense'
WHEN A.ACCOUNT = '66101' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '66102' THEN  'Operating Expense'
WHEN A.ACCOUNT = '67401' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '65050' THEN  'Capital/Financing Expense'
WHEN A.ACCOUNT = '66999' THEN  'Operating Expense'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  'Operating Expense'
ELSE
 'Other'
END EXPENSE_TYPE,
CASE
WHEN A.DEPTID = '8000001' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '510'
WHEN A.DEPTID = '8000004' AND
(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '510'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '510'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '510'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '510'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '510'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '510'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '510'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '510'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '510'
WHEN A.ACCOUNT = '62208' THEN  '510'
WHEN A.ACCOUNT = '62508' THEN  '510'
WHEN A.ACCOUNT = '62708' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '510'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '510'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '510'
WHEN A.ACCOUNT = '65500' THEN  '510'
WHEN A.ACCOUNT = '65550' THEN  '510'
WHEN A.ACCOUNT = '66201' THEN  '510'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '510'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '510'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '510'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '510'
WHEN A.ACCOUNT = '66202' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '510'
WHEN A.ACCOUNT = '66100' THEN  '510'
WHEN A.ACCOUNT = '66101' THEN  '710'
WHEN A.ACCOUNT = '66102' THEN  '510'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN  '710'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN  '710'
WHEN A.ACCOUNT = '65050' THEN  '710'
WHEN A.ACCOUNT = '66999' THEN  '510'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '510'
ELSE
 '910'
END EXPENSE_TYPE_SORT,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  'External Revenue'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  'Internal Revenue'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  'Internal Revenue - Interdepartmental Credits'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) >= '640' AND
SUBSTR(A.ACCOUNT, 1, 3) <= '646' THEN  'Utilities & Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  'Insurance'
ELSE
 'Other'
END FACILITIES_GROUP,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  '01'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  '02'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  '03'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  '04'
WHEN SUBSTR(A.ACCOUNT, 1, 3) >= '640' AND
SUBSTR(A.ACCOUNT, 1, 3) <= '646' THEN  '05'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '06'
ELSE
 '07'
END FACILITIES_GROUP_SORT,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  'External Revenue'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  'Internal Revenue'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  'Internal Revenue - Interdepartmental Credits'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  'Compensation'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60099' THEN  'Independent Personal Services'
WHEN A.ACCOUNT >= '60100' AND A.ACCOUNT <= '60199' THEN  'Professional Services'
WHEN A.ACCOUNT >= '60500' AND A.ACCOUNT <= '60599' THEN  'Advertising'
WHEN A.ACCOUNT >= '61400' AND A.ACCOUNT <= '61699' THEN  'Travel'
ELSE
 'Other'
END HR_GROUP,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  '01'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  '02'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  '03'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  '04'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60099' THEN  '05'
WHEN A.ACCOUNT >= '60100' AND A.ACCOUNT <= '60199' THEN  '06'
WHEN A.ACCOUNT >= '60500' AND A.ACCOUNT <= '60599' THEN  '07'
WHEN A.ACCOUNT >= '61400' AND A.ACCOUNT <= '61699' THEN  '08'
ELSE
 '09'
END HR_GROUP_SORT,
CASE
WHEN A.DEPTID = '8450102' AND A.FUND_CODE = '00' AND
A.CLASS_FLD = '55' THEN  'Competency Center'
WHEN A.DEPTID = '8450102' AND A.Program_Code = '87677' AND
A.FUND_CODE = '00' THEN  CASE
WHEN A.ACCOUNT = '60002' AND A.CLASS_FLD = '01' THEN 'Touchnet'
WHEN A.ACCOUNT = '60002' AND A.CLASS_FLD = '20' THEN 'SciQuest'
WHEN A.ACCOUNT = '60100' AND A.CLASS_FLD = '16' THEN 'Academe Solutions'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '01' THEN 'FSA'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '02' THEN 'Oracle Metrics'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '03' THEN 'RMS Housing'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '04' THEN 'SunGard'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '05' THEN 'T & E'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '06' THEN 'Oracle Warehouse'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '07' THEN 'Safari/Financier'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '08' THEN 'CAFM'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '09' THEN 'VFA'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '10' THEN 'Document Management'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '11' THEN 'WEBDSIS - Oakleaf'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '12' THEN 'CRM'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '13' THEN 'UPK'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '14' THEN 'Resource 25'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '15' THEN 'Address Cleansing - QAS'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '16' THEN 'Academe Solutions'
ELSE
' '
 END
WHEN A.DEPTID = '8450102' AND A.Program_Code = '87678' AND
A.FUND_CODE = '00' THEN  CASE
WHEN A.ACCOUNT = '64700' AND A.CLASS_FLD = '02' THEN 'MaineStreet Hardware Maintenance'
WHEN A.ACCOUNT = '64700' AND A.CLASS_FLD = '05' THEN 'Backup Systems'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '02' THEN 'MaineStreet Software Maintenance'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '05' THEN 'Oracle Software'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '08' THEN 'ImageNow Software'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '10' THEN 'Oracle MicroFocus COBOL'
ELSE
' '
 END
WHEN A.DEPTID = '8750101' AND A.FUND_CODE = '00' THEN  CASE
WHEN A.ACCOUNT = '64700' AND A.CLASS_FLD = '01' THEN 'IBM Hardware'
WHEN A.ACCOUNT = '64700' AND A.CLASS_FLD = '02' THEN 'SUN Hardware'
WHEN A.ACCOUNT = '64700' AND A.CLASS_FLD = '04' THEN 'Other/Misc'
WHEN A.ACCOUNT = '64700' AND A.CLASS_FLD = '05' THEN 'Storage Maintenance'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '01' THEN 'IBM Software'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '02' THEN 'SUN Software'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '03' THEN 'Quantum Hardware'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '04' THEN 'Blackboard'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '05' THEN 'Oracle DB'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '06' THEN 'Mainframe Non-IBM'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '07' THEN 'State GIS SLA'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '08' THEN 'ImageNow'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '09' THEN 'Other/Misc'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '10' THEN 'Oracle COBOL'
WHEN A.ACCOUNT = '64750' AND A.CLASS_FLD = '11' THEN 'StorageScape - ID Mgt'
ELSE
' '
 END
WHEN A.DEPTID = '8750102' AND A.FUND_CODE = '00' THEN  CASE
WHEN A.ACCOUNT = '64012' AND A.CLASS_FLD = '03' THEN 'Internet 2 Fees'
WHEN A.ACCOUNT = '64012' AND A.CLASS_FLD = '04' THEN 'Internet Access'
WHEN A.ACCOUNT = '64012' AND A.CLASS_FLD = '05' THEN 'Digital Certificates/Domain Names'
WHEN A.ACCOUNT = '64012' AND A.CLASS_FLD = '09' THEN 'DIC CIRC/CREDIT (Internal Credits)'
ELSE
' '
 END
ELSE
 ' '
END ITS_CLASS_CODE,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  'External Revenue'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  'External Revenue'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' AND
A.DEPTID = '8450100' THEN  'Campus Allocation'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  'Internal Revenue - Interdepartmental Credits'
WHEN A.ACCOUNT = '64012' AND A.DEPTID = '8750102' THEN  'Internal Revenue - Network Access Charges'
WHEN A.ACCOUNT = '60802' AND A.DEPTID = '8750101' THEN  'Internal Revenue - Disk and Tape Rental Charges'
WHEN A.ACCOUNT = '64000' AND A.DEPTID = '8750101' THEN  'Internal Revenue - Telephone Charges'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60102' THEN  'Consultants, Professional Services'
WHEN A.ACCOUNT = '60103' THEN  'Supplies, Printing, Catering'
WHEN A.ACCOUNT >= '60400' AND A.ACCOUNT <= '60499' THEN  'Supplies, Printing, Catering'
WHEN A.ACCOUNT >= '60600' AND A.ACCOUNT <= '60699' THEN  'Supplies, Printing, Catering'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61005' THEN  'Supplies, Printing, Catering'
WHEN A.ACCOUNT >= '61015' AND A.ACCOUNT <= '61099' THEN  'Supplies, Printing, Catering'
WHEN A.ACCOUNT = '60109' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT >= '60300' AND A.ACCOUNT <= '60305' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT >= '60900' AND A.ACCOUNT <= '60999' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT >= '64000' AND A.ACCOUNT <= '64099' THEN  'Telecom, Computing, Television Services'
WHEN A.ACCOUNT = '65000' THEN  'Telecom, Computing, Television Services'
WHEN A.ACCOUNT >= '60800' AND A.ACCOUNT <= '60899' THEN  'Rentals, Leases'
WHEN A.ACCOUNT = '64700' AND A.DEPTID = '8450100' THEN  'Maintenance, Software'
WHEN A.ACCOUNT = '64700' AND A.DEPTID = '8750101' AND
A.CLASS_FLD = '03' THEN  'Maintenance, Software'
WHEN A.ACCOUNT = '64700' THEN  'Maintenance, Hardware'
WHEN A.ACCOUNT = '64750' THEN  'Maintenance, Software'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62013' THEN  'Equipment, <$5,000'
WHEN A.ACCOUNT = '62200' THEN  'Equipment, <$5,000'
WHEN A.ACCOUNT = '62204' THEN  'Equipment, <$5,000'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62504' THEN  'Equipment, >$5,000 (capital)'
WHEN A.ACCOUNT = '62700' THEN  'Equipment, >$5,000 (capital)'
WHEN A.ACCOUNT = '62704' THEN  'Equipment, >$5,000 (capital)'
WHEN A.ACCOUNT = '62016' THEN  'Software Licenses, <$5,000'
WHEN A.ACCOUNT = '62216' THEN  'Software Licenses, <$5,000'
WHEN A.ACCOUNT = '62516' THEN  'Software Licenses, >$5,000 (capital)'
WHEN A.ACCOUNT >= '61400' AND A.ACCOUNT <= '61499' THEN  'Travel'
WHEN A.ACCOUNT >= '61500' AND A.ACCOUNT <= '61599' THEN  'Travel'
WHEN A.ACCOUNT >= '64100' AND A.ACCOUNT <= '64300' THEN  'Facilities Maintenance, Electricity, Renovation, Moving'
WHEN A.ACCOUNT = '64409' THEN  'Facilities Maintenance, Electricity, Renovation, Moving'
WHEN A.ACCOUNT = '64800' THEN  'Facilities Maintenance, Electricity, Renovation, Moving'
WHEN A.ACCOUNT = '64900' THEN  'Facilities Maintenance, Electricity, Renovation, Moving'
WHEN A.ACCOUNT = '60701' THEN  'Vehicles'
WHEN A.ACCOUNT = '62715' THEN  'Vehicles'
WHEN A.ACCOUNT = '64703' THEN  'Vehicles'
WHEN A.ACCOUNT >= '64600' AND A.ACCOUNT <= '64699' THEN  'Vehicles'
WHEN A.ACCOUNT = '66100' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT >= '65900' AND A.ACCOUNT <= '65999' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT >= '71900' AND A.ACCOUNT <= '71999' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '61008' THEN  'Transfers'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN  'Transfers'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'ERP Capital'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  'Compensation'
ELSE
 'Other'
END ITS_CATEGORY,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  '20'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  '20'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' AND
A.DEPTID = '8450100' THEN  '21'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  '22'
WHEN A.ACCOUNT = '64012' AND A.DEPTID = '8750102' THEN  '23'
WHEN A.ACCOUNT = '60802' AND A.DEPTID = '8750101' THEN  '24'
WHEN A.ACCOUNT = '64000' AND A.DEPTID = '8750101' THEN  '25'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60102' THEN  '01'
WHEN A.ACCOUNT = '60103' THEN  '11'
WHEN A.ACCOUNT >= '60400' AND A.ACCOUNT <= '60499' THEN  '11'
WHEN A.ACCOUNT >= '60600' AND A.ACCOUNT <= '60699' THEN  '11'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61005' THEN  '11'
WHEN A.ACCOUNT >= '61015' AND A.ACCOUNT <= '61099' THEN  '11'
WHEN A.ACCOUNT = '60109' THEN  '02'
WHEN A.ACCOUNT >= '60300' AND A.ACCOUNT <= '60305' THEN  '02'
WHEN A.ACCOUNT >= '60900' AND A.ACCOUNT <= '60999' THEN  '02'
WHEN A.ACCOUNT >= '64000' AND A.ACCOUNT <= '64099' THEN  '09'
WHEN A.ACCOUNT = '65000' THEN  '09'
WHEN A.ACCOUNT >= '60800' AND A.ACCOUNT <= '60899' THEN  '10'
WHEN A.ACCOUNT = '64700' AND A.DEPTID = '8450100' THEN  '08'
WHEN A.ACCOUNT = '64700' AND A.DEPTID = '8750101' AND
A.CLASS_FLD = '03' THEN  '08'
WHEN A.ACCOUNT = '64700' THEN  '07'
WHEN A.ACCOUNT = '64750' THEN  '08'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62013' THEN  '03'
WHEN A.ACCOUNT = '62200' THEN  '03'
WHEN A.ACCOUNT = '62204' THEN  '03'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62504' THEN  '04'
WHEN A.ACCOUNT = '62700' THEN  '04'
WHEN A.ACCOUNT = '62704' THEN  '04'
WHEN A.ACCOUNT = '62016' THEN  '05'
WHEN A.ACCOUNT = '62216' THEN  '05'
WHEN A.ACCOUNT = '62516' THEN  '06'
WHEN A.ACCOUNT >= '61400' AND A.ACCOUNT <= '61499' THEN  '12'
WHEN A.ACCOUNT >= '61500' AND A.ACCOUNT <= '61599' THEN  '12'
WHEN A.ACCOUNT >= '64100' AND A.ACCOUNT <= '64300' THEN  '14'
WHEN A.ACCOUNT = '64409' THEN  '14'
WHEN A.ACCOUNT = '64800' THEN  '14'
WHEN A.ACCOUNT = '64900' THEN  '14'
WHEN A.ACCOUNT = '60701' THEN  '13'
WHEN A.ACCOUNT = '62715' THEN  '13'
WHEN A.ACCOUNT = '64703' THEN  '13'
WHEN A.ACCOUNT >= '64600' AND A.ACCOUNT <= '64699' THEN  '13'
WHEN A.ACCOUNT = '66100' THEN  '15'
WHEN A.ACCOUNT >= '65900' AND A.ACCOUNT <= '65999' THEN  '15'
WHEN A.ACCOUNT >= '71900' AND A.ACCOUNT <= '71999' THEN  '15'
WHEN A.ACCOUNT = '61008' THEN  '17'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN  '17'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '19'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  '18'
ELSE
 '16'
END ITS_CATEGORY_SORT,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  'External Revenue'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  'Internal Revenue - Transfers'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' AND
Deptid = '8450100' THEN  'Campus Allocation'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  'Internal Revenue - Interdepartmental Credits'
WHEN A.ACCOUNT = '64012' AND Deptid = '8750102' THEN  'Internal Revenue - Network Access Charges'
WHEN A.ACCOUNT = '60802' AND Deptid = '8750101' THEN  'Internal Revenue - Disk and Tape Rental Charges'
WHEN A.ACCOUNT = '64000' AND Deptid = '8750101' THEN  'Internal Revenue - Telephone Charges'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  'Compensation'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60102' THEN  'Consultants, Professional Services'
WHEN A.ACCOUNT >= '60103' AND A.ACCOUNT <= '60104' THEN  'Catering'
WHEN A.ACCOUNT >= '60105' AND A.ACCOUNT <= '60108' THEN  'Consultants, Professional Services'
WHEN A.ACCOUNT = '60109' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT >= '60110' AND A.ACCOUNT <= '60116' THEN  'Consultants, Professional Services'
WHEN A.ACCOUNT = '60117' THEN  'Catering'
WHEN A.ACCOUNT >= '60118' AND A.ACCOUNT <= '60299' THEN  'Consultants, Professional Services'
WHEN A.ACCOUNT = '60300' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT = '60302' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT >= '60304' AND A.ACCOUNT <= '60305' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT = '60307' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT = '60701' THEN  'Vehicles'
WHEN A.ACCOUNT = '62015' THEN  'Vehicles'
WHEN A.ACCOUNT = '62515' THEN  'Vehicles'
WHEN A.ACCOUNT = '62715' THEN  'Vehicles'
WHEN A.ACCOUNT = '64703' THEN  'Vehicles'
WHEN A.ACCOUNT >= '64600' AND A.ACCOUNT <= '64699' THEN  'Vehicles'
WHEN A.ACCOUNT >= '60800' AND A.ACCOUNT <= '60899' THEN  'Rentals, Leases'
WHEN A.ACCOUNT >= '60900' AND A.ACCOUNT <= '60999' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT = '61007' THEN  'Catering'
WHEN A.ACCOUNT = '61027' THEN  'Professional Development, Training, Subscriptions'
WHEN A.ACCOUNT = '61029' THEN  'Catering'
WHEN A.ACCOUNT >= '61400' AND A.ACCOUNT <= '61699' THEN  'Travel'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62014' THEN  'Equipment & Library Acquisitions'
WHEN A.ACCOUNT = '62016' THEN  'Software'
WHEN A.ACCOUNT >= '62060' AND A.ACCOUNT <= '62214' THEN  'Equipment & Library Acquisitions'
WHEN A.ACCOUNT = '62216' THEN  'Software'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62514' THEN  'Equipment & Library Acquisitions'
WHEN A.ACCOUNT = '62516' THEN  'Software'
WHEN A.ACCOUNT >= '62700' AND A.ACCOUNT <= '62714' THEN  'Equipment & Library Acquisitions'
WHEN A.ACCOUNT = '62716' THEN  'Software'
WHEN A.ACCOUNT >= '64000' AND A.ACCOUNT <= '64099' THEN  'Telecom, Computing, Television Services'
WHEN A.ACCOUNT = '64700' AND Deptid = '8450100' THEN  'Maintenance, Software'
WHEN A.ACCOUNT = '64700' AND Deptid = '8750101' AND
A.CLASS_FLD = '03' THEN  'Maintenance, Software'
WHEN A.ACCOUNT >= '64700' AND A.ACCOUNT <= '64749' THEN  'Maintenance, Hardware'
WHEN A.ACCOUNT = '64750' THEN  'Maintenance, Software'
WHEN A.ACCOUNT >= '65900' AND A.ACCOUNT <= '66199' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71900' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71920' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71922' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '72900' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71801' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71910' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71912' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71921' THEN  'Depreciation, Debt Service'
WHEN A.ACCOUNT = '71911' THEN  'Depreciation, Debt Service'
ELSE
 'Other Expenses'
END ITS_GROUP,
CASE
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  '20'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  '22'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' AND
A.DEPTID = '8450100' THEN  '21'
WHEN A.ACCOUNT >= '65800' AND A.ACCOUNT <= '65899' THEN  '23'
WHEN A.ACCOUNT = '64012' AND A.DEPTID = '8750102' THEN  '24'
WHEN A.ACCOUNT = '60802' AND A.DEPTID = '8750101' THEN  '25'
WHEN A.ACCOUNT = '64000' AND A.DEPTID = '8750101' THEN  '26'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '54999' THEN  '02'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60102' THEN  '03'
WHEN A.ACCOUNT >= '60103' AND A.ACCOUNT <= '60104' THEN  '05'
WHEN A.ACCOUNT >= '60105' AND A.ACCOUNT <= '60108' THEN  '03'
WHEN A.ACCOUNT = '60109' THEN  '04'
WHEN A.ACCOUNT >= '60110' AND A.ACCOUNT <= '60116' THEN  '03'
WHEN A.ACCOUNT = '60117' THEN  '05'
WHEN A.ACCOUNT >= '60118' AND A.ACCOUNT <= '60299' THEN  '03'
WHEN A.ACCOUNT = '60300' THEN  '04'
WHEN A.ACCOUNT = '60302' THEN  '04'
WHEN A.ACCOUNT >= '60304' AND A.ACCOUNT <= '60305' THEN  '04'
WHEN A.ACCOUNT = '60307' THEN  '04'
WHEN A.ACCOUNT = '60701' THEN  '15'
WHEN A.ACCOUNT = '62015' THEN  '15'
WHEN A.ACCOUNT = '62515' THEN  '15'
WHEN A.ACCOUNT = '62715' THEN  '15'
WHEN A.ACCOUNT = '64703' THEN  '15'
WHEN A.ACCOUNT >= '64600' AND A.ACCOUNT <= '64699' THEN  '15'
WHEN A.ACCOUNT >= '60800' AND A.ACCOUNT <= '60899' THEN  '11'
WHEN A.ACCOUNT >= '60900' AND A.ACCOUNT <= '60999' THEN  '04'
WHEN A.ACCOUNT = '61007' THEN  '05'
WHEN A.ACCOUNT = '61027' THEN  '04'
WHEN A.ACCOUNT = '61029' THEN  '05'
WHEN A.ACCOUNT >= '61400' AND A.ACCOUNT <= '61699' THEN  '08'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62014' THEN  '10'
WHEN A.ACCOUNT = '62016' THEN  '12'
WHEN A.ACCOUNT >= '62060' AND A.ACCOUNT <= '62214' THEN  '10'
WHEN A.ACCOUNT = '62216' THEN  '12'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62514' THEN  '10'
WHEN A.ACCOUNT = '62516' THEN  '12'
WHEN A.ACCOUNT >= '62700' AND A.ACCOUNT <= '62714' THEN  '10'
WHEN A.ACCOUNT = '62716' THEN  '12'
WHEN A.ACCOUNT >= '64000' AND A.ACCOUNT <= '64099' THEN  '09'
WHEN A.ACCOUNT = '64700' AND A.DEPTID = '8450100' THEN  '13'
WHEN A.ACCOUNT = '64700' AND A.DEPTID = '8750101' AND
A.CLASS_FLD = '03' THEN  '13'
WHEN A.ACCOUNT >= '64700' AND A.ACCOUNT <= '64749' THEN  '14'
WHEN A.ACCOUNT = '64750' THEN  '13'
WHEN A.ACCOUNT >= '65900' AND A.ACCOUNT <= '66199' THEN  '16'
WHEN A.ACCOUNT = '71900' THEN  '16'
WHEN A.ACCOUNT = '71920' THEN  '16'
WHEN A.ACCOUNT = '71922' THEN  '16'
WHEN A.ACCOUNT = '72900' THEN  '16'
WHEN A.ACCOUNT = '71801' THEN  '16'
WHEN A.ACCOUNT = '71910' THEN  '16'
WHEN A.ACCOUNT = '71912' THEN  '16'
WHEN A.ACCOUNT = '71921' THEN  '16'
WHEN A.ACCOUNT = '71911' THEN  '16'
ELSE
 '17'
END ITS_GROUP_SORT,
CASE
WHEN A.ACCOUNTING_PERIOD = 1 THEN  'July 31'
WHEN A.ACCOUNTING_PERIOD = 2 THEN  'August 31'
WHEN A.ACCOUNTING_PERIOD = 3 THEN  'September 30'
WHEN A.ACCOUNTING_PERIOD = 4 THEN  'October 31'
WHEN A.ACCOUNTING_PERIOD = 5 THEN  'November 30'
WHEN A.ACCOUNTING_PERIOD = 6 THEN  'December 31'
WHEN A.ACCOUNTING_PERIOD = 7 THEN  'January 31'
WHEN A.ACCOUNTING_PERIOD = 8 THEN  'February 28'
WHEN A.ACCOUNTING_PERIOD = 9 THEN  'March 31'
WHEN A.ACCOUNTING_PERIOD = 10 THEN  'April 30'
WHEN A.ACCOUNTING_PERIOD = 11 THEN  'May 31'
WHEN A.ACCOUNTING_PERIOD = 12 THEN  'June 30'
WHEN A.ACCOUNTING_PERIOD = 998 THEN  'June 30'
ELSE
 'Unknown'
END MONTH_ENDING,
CASE
WHEN A.ACCOUNT = '46999' THEN  'Y'
WHEN A.ACCOUNT = '66999' THEN  'Y'
ELSE
 'N'
END PRIOR_PERIOD_ADJUSTMENT,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN  'Fall Resident Tuition'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN  'Fall NEBHE Tuition'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN  'Fall Canadian Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '402' THEN  'Fall Non-Resident Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN  'Spring Resident Tuition'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN  'Spring NEBHE Tuition'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN  'Spring Canadian Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '404' THEN  'Spring Non-Resident Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN  'Summer Resident Tuition'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN  'Summer NEBHE Tuition'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN  'Summer Canadian Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '406' THEN  'Summer Non-Resident Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN  'Tuition Adjustments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN  'Tuition Adjustments'
WHEN A.ACCOUNT = '40900' THEN  'Doubtful Accounts'
WHEN A.ACCOUNT = '40901' THEN  'Scholarship Allowance'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '41' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '42' THEN  'Student Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN  'Federal Appropriation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '431' THEN  'State Appropriation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '435' THEN  'Govt Grants & Contracts'
WHEN A.ACCOUNT >= '43600' AND A.ACCOUNT <= '43999' THEN  'Private Gifts, Grants, & Contracts'
WHEN A.ACCOUNT >= '44000' AND A.ACCOUNT <= '44299' THEN  'Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '448' THEN  'Recovery of Indirect Costs'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '449' THEN  'Recovery of Indirect Costs'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN  'Sales, Services, & Other'
WHEN A.ACCOUNT >= '47000' AND A.ACCOUNT <= '49999' THEN  'Auxiliary Enterprise Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '8' THEN  'Transfers In'
ELSE
 'Other'
END REVENUE_DIV,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN  '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN  '414'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '402' THEN  '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN  '420'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN  '424'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN  '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '404' THEN  '422'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN  '430'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN  '434'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN  '436'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '406' THEN  '432'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN  '440'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN  '440'
WHEN A.ACCOUNT = '40900' THEN  '442'
WHEN A.ACCOUNT = '40901' THEN  '444'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '41' THEN  '446'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '42' THEN  '448'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN  '450'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '431' THEN  '452'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '435' THEN  '454'
WHEN A.ACCOUNT >= '43600' AND A.ACCOUNT <= '43999' THEN  '456'
WHEN A.ACCOUNT >= '44000' AND A.ACCOUNT <= '44299' THEN  '458'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '448' THEN  '460'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '449' THEN  '460'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN  '480'
WHEN A.ACCOUNT >= '47000' AND A.ACCOUNT <= '49999' THEN  '482'
WHEN SUBSTR(A.ACCOUNT, 1, 1) = '8' THEN  '484'
ELSE
 '486'
END REVENUE_DIV_SORT,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  'Faculty Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  'Professional Salaries'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  'Classified Wages'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  'Student Wages'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  'Compensation Adjustment'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  'Employee Benefits'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  'Scholarships & Grants'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  'Insurance'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  'Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  'Travel'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  'Travel'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  'Equipment Non-Capital'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  'Equipment Capital'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  'Equipment Capital'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  'Equipment Capital'
WHEN A.ACCOUNT = '62008' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62208' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62508' THEN  'Library & Museum Acquisitions'
WHEN A.ACCOUNT = '62708' THEN  'Library & Museum Acquisitions'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  'Telephone & Telecommunications'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  'Other Utilities'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  'Energy'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  'Maintenance & Alterations'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  'Maintenance & Alterations'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  'Maintenance & Alterations'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN  'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN  'Bad Debt Expense'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  'F & A Costs'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  'F & A Costs'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  'Cost Sharing'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  'Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  'Credits'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  'Depreciation'
WHEN A.ACCOUNT = '66202' THEN  'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  'Interest Charges'
WHEN A.ACCOUNT = '66100' THEN  'Debt Service'
WHEN A.ACCOUNT = '66101' THEN  'Principal Charges'
WHEN A.ACCOUNT = '66102' THEN  'Debt Service'
WHEN A.ACCOUNT = '67401' THEN  'Equipment Capital'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'Capital Construction Costs'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  'Capital Construction Costs'
WHEN A.ACCOUNT = '65050' THEN  'Capital Construction Costs'
WHEN A.ACCOUNT = '66999' THEN  'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  'Supplies & Services'
ELSE
 'Other'
END RPT_EXPENSE_CATEG1,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN  'Tuition'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN  'Tuition'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN  'Tuition'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN  'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN  'Tuition'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN  'Tuition'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN  'Tuition'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN  'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN  'Tuition'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN  'Tuition'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN  'Tuition'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN  'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN  'Tuition'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN  'Tuition'
WHEN A.ACCOUNT = '40900' THEN  'Tuition'
WHEN A.ACCOUNT = '40901' THEN  'Scholarships & Grants'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN  'Tuition Waivers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN  'Fees'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN  'Fees'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN  'Govt Appropriations'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101¨' THEN  'Govt Appropriations'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN  'Govt Appropriations'
WHEN A.ACCOUNT = '43102' THEN  'Govt Appropriations'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN  'Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN  'Grants & Contracts'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN  'Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN  'Gifts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN  'Gifts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN  'Grants & Contracts'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN  'Endowment Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN  'Operating Cash Investment Income'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN  'Sales & Services Revenue'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN  'Recovery of F & A Costs'
WHEN A.ACCOUNT = '44890' THEN  'Recovery of F & A Costs'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN  'Sales & Services Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN  'Dining  & Residence Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN  'Dining  & Residence Revenue'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN  'Dining  & Residence Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN  'Bookstore Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN  'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN  'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN  'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN  'Other Auxiliary Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN  'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN  'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN  'Other Auxiliary Revenue'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  'Sales & Services Revenue'
ELSE
 'Other'
END RPT_REVENUE_CATEG,
CASE
WHEN A.ACCOUNT = '80000' THEN  'Transfer from/to E & G'
WHEN A.ACCOUNT = '81500' THEN  'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '80300' THEN  'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '81600' THEN  'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '80400' THEN  'Transfer from/to Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN  'Transfer from/to Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN  'Transfer from/to Designated'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN  'Transfer from/to Federal FY'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN  'Transfer from/to Federal FY'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN  'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN  'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN  'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN  'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN  'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN  'Transfer from/to Student Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN  'Transfer from/to Student Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN  'Transfer from/to Student Loan'
WHEN A.ACCOUNT = '81900' THEN  'Debt Service'
WHEN A.ACCOUNT = '81902' THEN  'Debt Service'
WHEN A.ACCOUNT = '81920' THEN  'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN  'Debt Service'
WHEN A.ACCOUNT = '81901' THEN  'Debt Service'
WHEN A.ACCOUNT = '81910' THEN  'Debt Service'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN  'Transfer from/to Agency'
WHEN A.ACCOUNT = '80099' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT = '80399' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT = '81299' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT = '81599' THEN  'Transfer from/to E & G Reserve YE Close'
WHEN A.ACCOUNT = '81699' THEN  'Transfer from/to Aux Reserve YE Close'
WHEN A.ACCOUNT = '82299' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  'Other Transfers'
WHEN A.ACCOUNT = '70000' THEN  'Transfer from/to E & G'
WHEN A.ACCOUNT = '70050' THEN  'Transfer from/to E & G'
WHEN A.ACCOUNT = '71500' THEN  'Transfer from/to E & G Reserves'
WHEN A.ACCOUNT = '70300' THEN  'Transfer from/to Auxiliary'
WHEN A.ACCOUNT = '71600' THEN  'Transfer from/to Auxiliary Reserves'
WHEN A.ACCOUNT = '70400' THEN  'Transfer from/to Cost Sharing'
WHEN A.ACCOUNT = '70410' THEN  'Transfer from/to Cost Sharing'
WHEN A.ACCOUNT = '72400' THEN  'Transfer from/to Cost Sharing'
WHEN A.ACCOUNT = '72410' THEN  'Transfer from/to Cost Sharing'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN  'Transfer from/to Designated'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN  'Transfer from/to Federal FY'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN  'Transfer from/to Federal FY'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN  'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN  'Transfer from/to Restricted'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN  'Transfer from/to Endowments'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN  'Transfer from/to Endowments'
WHEN A.ACCOUNT = '71800' THEN  'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN  'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN  'Transfer from/to Plant'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN  'Transfer from/to Student Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN  'Transfer from/to Student Loan'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN  'Transfer from/to Student Loan'
WHEN A.ACCOUNT = '71900' THEN  'Debt Service'
WHEN A.ACCOUNT = '71920' THEN  'Debt Service'
WHEN A.ACCOUNT = '71921' THEN  'Principal Charges'
WHEN A.ACCOUNT = '71922' THEN  'Interest Charges'
WHEN A.ACCOUNT = '72900' THEN  'Debt Service'
WHEN A.ACCOUNT = '71801' THEN  'Debt Service'
WHEN A.ACCOUNT = '71910' THEN  'Debt Service'
WHEN A.ACCOUNT = '71911' THEN  'Principal Charges'
WHEN A.ACCOUNT = '71912' THEN  'Interest Charges'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN  'Transfer from/to Agency'
WHEN A.ACCOUNT = '70099' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT = '70399' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT = '71299' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT = '71599' THEN  'Transfer from/to E & G Reserve YE Close'
WHEN A.ACCOUNT = '71699' THEN  'Transfer from/to Aux Reserve YE Close'
WHEN A.ACCOUNT = '72299' THEN  'Transfer from/to YE Close'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN  'Other Transfers'
ELSE
 'Other'
END RPT_NET_TRFR_CATEG,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN  '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN  '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN  '410'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN  '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN  '410'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN  '410'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN  '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN  '410'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN  '410'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN  '410'
WHEN A.ACCOUNT = '40900' THEN  '410'
WHEN A.ACCOUNT = '40901' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN  '410'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN  '410'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101¨' THEN  '410'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN  '410'
WHEN A.ACCOUNT = '43102' THEN  '410'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN  '410'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN  '410'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819¨' THEN  '410'
WHEN A.ACCOUNT = '44890' THEN  '410'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN  '410'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN  '410'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN  '410'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN  '410'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  '410'
ELSE
 '910'
END RPT_REVENUE_GROUP_SORT,
CASE
WHEN A.ACCOUNT = '80000' THEN  '610'
WHEN A.ACCOUNT = '81500' THEN  '810'
WHEN A.ACCOUNT = '80300' THEN  '610'
WHEN A.ACCOUNT = '81600' THEN  '810'
WHEN A.ACCOUNT = '80400' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN  '610'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN  '610'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN  '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN  '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN  '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN  '610'
WHEN A.ACCOUNT = '81900' THEN  '510'
WHEN A.ACCOUNT = '81902' THEN  '510'
WHEN A.ACCOUNT = '81920' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN  '510'
WHEN A.ACCOUNT = '81901' THEN  '510'
WHEN A.ACCOUNT = '81910' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN  '610'
WHEN A.ACCOUNT = '80099' THEN  '610'
WHEN A.ACCOUNT = '80399' THEN  '610'
WHEN A.ACCOUNT = '81299' THEN  '610'
WHEN A.ACCOUNT = '81599' THEN  '810'
WHEN A.ACCOUNT = '81699' THEN  '810'
WHEN A.ACCOUNT = '82299' THEN  '610'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  '610'
WHEN A.ACCOUNT = '70000' THEN  '610'
WHEN A.ACCOUNT = '70050' THEN  '610'
WHEN A.ACCOUNT = '71500' THEN  '810'
WHEN A.ACCOUNT = '70300' THEN  '610'
WHEN A.ACCOUNT = '71600' THEN  '810'
WHEN A.ACCOUNT = '70400' THEN  '610'
WHEN A.ACCOUNT = '70410' THEN  '610'
WHEN A.ACCOUNT = '72400' THEN  '610'
WHEN A.ACCOUNT = '72410' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN  '610'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN  '610'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN  '610'
WHEN A.ACCOUNT = '71800' THEN  '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN  '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN  '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN  '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN  '610'
WHEN A.ACCOUNT = '71900' THEN  '510'
WHEN A.ACCOUNT = '71920' THEN  '510'
WHEN A.ACCOUNT = '71921' THEN  '710'
WHEN A.ACCOUNT = '71922' THEN  '510'
WHEN A.ACCOUNT = '72900' THEN  '510'
WHEN A.ACCOUNT = '71801' THEN  '510'
WHEN A.ACCOUNT = '71910' THEN  '510'
WHEN A.ACCOUNT = '71911' THEN  '710'
WHEN A.ACCOUNT = '71912' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN  '610'
WHEN A.ACCOUNT = '70099' THEN  '610'
WHEN A.ACCOUNT = '70399' THEN  '610'
WHEN A.ACCOUNT = '71299' THEN  '610'
WHEN A.ACCOUNT = '71599' THEN  '810'
WHEN A.ACCOUNT = '71699' THEN  '810'
WHEN A.ACCOUNT = '72299' THEN  '610'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN  '610'
ELSE
 '910'
END RPT_NET_TRFR_GROUP_SORT,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '410'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '510'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '510'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '510'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '510'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '510'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '510'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '510'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '510'
WHEN A.ACCOUNT = '62208' THEN  '510'
WHEN A.ACCOUNT = '62508' THEN  '510'
WHEN A.ACCOUNT = '62708' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '510'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '510'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '510'
WHEN A.ACCOUNT = '65500' THEN  '510'
WHEN A.ACCOUNT = '65550' THEN  '510'
WHEN A.ACCOUNT = '66201' THEN  '510'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '510'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '510'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '510'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '510'
WHEN A.ACCOUNT = '66202' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '510'
WHEN A.ACCOUNT = '66100' THEN  '510'
WHEN A.ACCOUNT = '66101' THEN  '710'
WHEN A.ACCOUNT = '66102' THEN  '510'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN  '710'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN  '710'
WHEN A.ACCOUNT = '65050' THEN  '710'
WHEN A.ACCOUNT = '66999' THEN  '510'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '510'
ELSE
 '910'
END RPT_EXPENSE_GROUP_SORT1,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN  '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN  '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN  '410'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN  '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN  '410'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN  '410'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN  '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN  '410'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN  '410'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN  '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN  '410'
WHEN A.ACCOUNT = '40900' THEN  '410'
WHEN A.ACCOUNT = '40901' THEN  '418'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN  '416'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN  '412'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN  '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN  '420'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101¨' THEN  '420'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN  '420'
WHEN A.ACCOUNT = '43102' THEN  '420'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN  '422'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN  '422'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN  '422'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN  '430'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN  '430'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN  '422'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN  '428'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN  '426'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN  '432'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819¨' THEN  '424'
WHEN A.ACCOUNT = '44890' THEN  '424'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN  '432'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN  '414'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN  '414'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN  '414'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN  '434'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN  '436'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN  '436'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN  '436'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN  '436'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN  '436'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN  '436'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN  '436'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  '432'
ELSE
 '910'
END RPT_REVENUE_CATEG_SORT,
CASE
WHEN A.ACCOUNT = '80000' THEN  '610'
WHEN A.ACCOUNT = '81500' THEN  '810'
WHEN A.ACCOUNT = '80300' THEN  '612'
WHEN A.ACCOUNT = '81600' THEN  '812'
WHEN A.ACCOUNT = '80400' THEN  '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN  '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN  '616'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN  '618'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN  '618'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN  '620'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN  '620'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN  '740'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN  '740'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN  '740'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN  '624'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN  '624'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN  '624'
WHEN A.ACCOUNT = '81900' THEN  '550'
WHEN A.ACCOUNT = '81902' THEN  '550'
WHEN A.ACCOUNT = '81920' THEN  '550'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN  '550'
WHEN A.ACCOUNT = '81901' THEN  '550'
WHEN A.ACCOUNT = '81910' THEN  '550'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN  '626'
WHEN A.ACCOUNT = '80099' THEN  '628'
WHEN A.ACCOUNT = '80399' THEN  '628'
WHEN A.ACCOUNT = '81299' THEN  '628'
WHEN A.ACCOUNT = '81599' THEN  '814'
WHEN A.ACCOUNT = '81699' THEN  '816'
WHEN A.ACCOUNT = '82299' THEN  '628'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN  '630'
WHEN A.ACCOUNT = '70000' THEN  '610'
WHEN A.ACCOUNT = '70050' THEN  '610'
WHEN A.ACCOUNT = '71500' THEN  '810'
WHEN A.ACCOUNT = '70300' THEN  '612'
WHEN A.ACCOUNT = '71600' THEN  '812'
WHEN A.ACCOUNT = '70400' THEN  '614'
WHEN A.ACCOUNT = '70410' THEN  '614'
WHEN A.ACCOUNT = '72400' THEN  '614'
WHEN A.ACCOUNT = '72410' THEN  '614'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN  '616'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN  '618'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN  '618'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN  '620'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN  '620'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN  '622'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN  '622'
WHEN A.ACCOUNT = '71800' THEN  '740'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN  '740'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN  '740'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN  '624'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN  '624'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN  '624'
WHEN A.ACCOUNT = '71900' THEN  '550'
WHEN A.ACCOUNT = '71920' THEN  '550'
WHEN A.ACCOUNT = '71921' THEN  '720'
WHEN A.ACCOUNT = '71922' THEN  '560'
WHEN A.ACCOUNT = '72900' THEN  '550'
WHEN A.ACCOUNT = '71801' THEN  '550'
WHEN A.ACCOUNT = '71910' THEN  '550'
WHEN A.ACCOUNT = '71911' THEN  '720'
WHEN A.ACCOUNT = '71912' THEN  '560'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN  '626'
WHEN A.ACCOUNT = '70099' THEN  '628'
WHEN A.ACCOUNT = '70399' THEN  '628'
WHEN A.ACCOUNT = '71299' THEN  '628'
WHEN A.ACCOUNT = '71599' THEN  '814'
WHEN A.ACCOUNT = '71699' THEN  '816'
WHEN A.ACCOUNT = '72299' THEN  '628'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN  '630'
ELSE
 '910'
END RPT_NET_TRFR_CATEG_SORT,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN  '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN  '512'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN  '514'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN  '516'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN  '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN  '518'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN  '418'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN  '532'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN  '522'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN  '524'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN  '524'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN  '524'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN  '528'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN  '528'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN  '528'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN  '528'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN  '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN  '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN  '710'
WHEN A.ACCOUNT = '62008' THEN  '526'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN  '526'
WHEN A.ACCOUNT = '62208' THEN  '526'
WHEN A.ACCOUNT = '62508' THEN  '526'
WHEN A.ACCOUNT = '62708' THEN  '526'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN  '530'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN  '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN  '536'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN  '534'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN  '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN  '538'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN  '538'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN  '522'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN  '522'
WHEN A.ACCOUNT = '65500' THEN  '522'
WHEN A.ACCOUNT = '65550' THEN  '522'
WHEN A.ACCOUNT = '66201' THEN  '546'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN  '540'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN  '540'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN  '542'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN  '542'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN  '544'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN  '566'
WHEN A.ACCOUNT = '66202' THEN  '522'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN  '560'
WHEN A.ACCOUNT = '66100' THEN  '550'
WHEN A.ACCOUNT = '66101' THEN  '720'
WHEN A.ACCOUNT = '66102' THEN  '550'
WHEN A.ACCOUNT = '67401' THEN  '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '730'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN  '730'
WHEN A.ACCOUNT = '65050' THEN  '730'
WHEN A.ACCOUNT = '66999' THEN  '522'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN  '522'
ELSE
 '910'
END RPT_EXPENSE_CATEG_SORT1,
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN  'Net Student Revenue'
WHEN A.ACCOUNT = '40900' THEN  'Net Student Revenue'
WHEN A.ACCOUNT = '40901' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101¨' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN  'Other Revenue'
WHEN A.ACCOUNT = '43102' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN  'Other Revenue'
WHEN A.ACCOUNT = '44890' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN  'Net Student Revenue'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN  'Net Student Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN  'Other Revenue'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN  'Other Revenue'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN  'Other Revenue'
ELSE 'Other' END RPT_REVENUE_TYPE,

/*+ UM_RPT_REVENUE_TYPE_SORT */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '401' THEN '410'
WHEN A.ACCOUNT >= '40200' AND A.ACCOUNT <= '40249' THEN '410'
WHEN A.ACCOUNT >= '40250' AND A.ACCOUNT <= '40269' THEN '410'
WHEN A.ACCOUNT >= '40270' AND A.ACCOUNT <= '40299' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '403' THEN '410'
WHEN A.ACCOUNT >= '40400' AND A.ACCOUNT <= '40449' THEN '410'
WHEN A.ACCOUNT >= '40450' AND A.ACCOUNT <= '40469' THEN '410'
WHEN A.ACCOUNT >= '40470' AND A.ACCOUNT <= '40499' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '405' THEN '410'
WHEN A.ACCOUNT >= '40600' AND A.ACCOUNT <= '40649' THEN '410'
WHEN A.ACCOUNT >= '40650' AND A.ACCOUNT <= '40669' THEN '410'
WHEN A.ACCOUNT >= '40670' AND A.ACCOUNT <= '40699' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '407' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '408' THEN '410'
WHEN A.ACCOUNT = '40900' THEN '410'
WHEN A.ACCOUNT = '40901' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '410' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '411' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '412' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '413' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '414' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '415' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '416' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '420' THEN '410'
WHEN A.ACCOUNT >= '42100' AND A.ACCOUNT <= '42999' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '430' THEN '412'
WHEN A.ACCOUNT >= '43100' AND A.ACCOUNT <= '43101' THEN '412'
WHEN A.ACCOUNT >= '43103' AND A.ACCOUNT <= '43499' THEN '412'
WHEN A.ACCOUNT = '43102' THEN '412'
WHEN A.ACCOUNT >= '43500' AND A.ACCOUNT <= '43519' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 4) = '4352' THEN '412'
WHEN A.ACCOUNT >= '43530' AND A.ACCOUNT <= '43599' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '436' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '438' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '437' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '440' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '441' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '442' THEN '412'
WHEN A.ACCOUNT >= '44800' AND A.ACCOUNT <= '44819' THEN '412'
WHEN A.ACCOUNT = '44890' THEN '412'
WHEN A.ACCOUNT >= '45000' AND A.ACCOUNT <= '46999' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '470' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '471' THEN '410'
WHEN A.ACCOUNT >= '47200' AND A.ACCOUNT <= '47999' THEN '410'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '48' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '490' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '491' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '492' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '493' THEN '412'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '494' THEN '412'
WHEN A.ACCOUNT >= '49500' AND A.ACCOUNT <= '49899' THEN '412'
WHEN A.ACCOUNT >= '49900' AND A.ACCOUNT <= '49999' THEN '412'
WHEN A.ACCOUNT >= '40000' AND A.ACCOUNT <= '49999' THEN '412'
ELSE '910' END RPT_REVENUE_TYPE_SORT,


/*+ UM_RPT_NET_TRFR_TYPE */
CASE
WHEN A.ACCOUNT = '80000' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81500' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '80300' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81600' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '80400' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81900' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '81902' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '81920' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '81901' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '81910' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN 'Net Transfers'
WHEN A.ACCOUNT = '80099' THEN 'Net Transfers'
WHEN A.ACCOUNT = '80399' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81299' THEN 'Net Transfers'
WHEN A.ACCOUNT = '81599' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '81699' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '82299' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70000' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70050' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71500' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '70300' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71600' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '70400' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70410' THEN 'Net Transfers'
WHEN A.ACCOUNT = '72400' THEN 'Net Transfers'
WHEN A.ACCOUNT = '72410' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71800' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN 'Capital/Financing Expense'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN 'Net Transfers'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71900' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '71920' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '71921' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '71922' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '72900' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '71801' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '71910' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '71911' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '71912' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70099' THEN 'Net Transfers'
WHEN A.ACCOUNT = '70399' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71299' THEN 'Net Transfers'
WHEN A.ACCOUNT = '71599' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '71699' THEN 'Transfers from/to Reserves'
WHEN A.ACCOUNT = '72299' THEN 'Net Transfers'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN 'Net Transfers'
ELSE 'Other' END RPT_NET_TRFR_TYPE,

/*+ UM_RPT_NET_TRFR_TYPE_SORT */
CASE
WHEN A.ACCOUNT = '80000' THEN '610'
WHEN A.ACCOUNT = '81500' THEN '810'
WHEN A.ACCOUNT = '80300' THEN '610'
WHEN A.ACCOUNT = '81600' THEN '810'
WHEN A.ACCOUNT = '80400' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '824' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '810' THEN '610'
WHEN A.ACCOUNT >= '81200' AND A.ACCOUNT <= '81210' THEN '610'
WHEN A.ACCOUNT >= '82200' AND A.ACCOUNT <= '82210' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '820' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '823' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '811' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '821' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '831' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '851' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '818' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '828' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '848' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '825' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '826' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '827' THEN '610'
WHEN A.ACCOUNT = '81900' THEN '520'
WHEN A.ACCOUNT = '81902' THEN '520'
WHEN A.ACCOUNT = '81920' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '829' THEN '520'
WHEN A.ACCOUNT = '81901' THEN '520'
WHEN A.ACCOUNT = '81910' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '850' THEN '610'
WHEN A.ACCOUNT = '80099' THEN '610'
WHEN A.ACCOUNT = '80399' THEN '610'
WHEN A.ACCOUNT = '81299' THEN '610'
WHEN A.ACCOUNT = '81599' THEN '810'
WHEN A.ACCOUNT = '81699' THEN '810'
WHEN A.ACCOUNT = '82299' THEN '610'
WHEN A.ACCOUNT >= '80000' AND A.ACCOUNT <= '89999' THEN '610'
WHEN A.ACCOUNT = '70000' THEN '610'
WHEN A.ACCOUNT = '70050' THEN '610'
WHEN A.ACCOUNT = '71500' THEN '810'
WHEN A.ACCOUNT = '70300' THEN '610'
WHEN A.ACCOUNT = '71600' THEN '810'
WHEN A.ACCOUNT = '70400' THEN '610'
WHEN A.ACCOUNT = '70410' THEN '610'
WHEN A.ACCOUNT = '72400' THEN '610'
WHEN A.ACCOUNT = '72410' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '710' THEN '610'
WHEN A.ACCOUNT >= '71200' AND A.ACCOUNT <= '71250' THEN '610'
WHEN A.ACCOUNT >= '72200' AND A.ACCOUNT <= '72210' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '720' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '723' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '711' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '721' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '731' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '751' THEN '610'
WHEN A.ACCOUNT = '71800' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '728' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '748' THEN '710'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '725' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '726' THEN '610'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '727' THEN '610'
WHEN A.ACCOUNT = '71900' THEN '520'
WHEN A.ACCOUNT = '71920' THEN '520'
WHEN A.ACCOUNT = '71921' THEN '710'
WHEN A.ACCOUNT = '71922' THEN '520'
WHEN A.ACCOUNT = '72900' THEN '520'
WHEN A.ACCOUNT = '71801' THEN '520'
WHEN A.ACCOUNT = '71910' THEN '520'
WHEN A.ACCOUNT = '71911' THEN '710'
WHEN A.ACCOUNT = '71912' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '750' THEN '610'
WHEN A.ACCOUNT = '70099' THEN '610'
WHEN A.ACCOUNT = '70399' THEN '610'
WHEN A.ACCOUNT = '71299' THEN '610'
WHEN A.ACCOUNT = '71599' THEN '810'
WHEN A.ACCOUNT = '71699' THEN '810'
WHEN A.ACCOUNT = '72299' THEN '610'
WHEN A.ACCOUNT >= '70000' AND A.ACCOUNT <= '79999' THEN '610'
ELSE '910' END RPT_NET_TRFR_TYPE_SORT,

/*+ UM_RPT_EXPENSE_TYPE */
CASE
WHEN A.DEPTID = '8000001' AND(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN 'Compensation'
WHEN A.DEPTID = '8000004' AND(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Compensation'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Net Student Revenue'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '62008' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62208' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62508' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62708' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66202' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66100' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66101' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66102' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '67401' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '65050' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66999' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Supplies & Services'
ELSE 'Other' END RPT_EXPENSE_TYPE,

/*+ UM_RPT_EXPENSE_TYPE1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN 'Compensation'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN 'Compensation'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN 'Net Student Revenue'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '62008' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62208' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62508' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '62708' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65500' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '65550' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66201' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66202' THEN 'Supplies & Services'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66100' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '66101' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66102' THEN 'Supplies & Services'
WHEN A.ACCOUNT = '67401' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '65050' THEN 'Capital/Financing Expense'
WHEN A.ACCOUNT = '66999' THEN 'Supplies & Services'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN 'Supplies & Services'
ELSE 'Other' END RPT_EXPENSE_TYPE1,

/*+ UM_RPT_EXPENSE_TYPE_SORT */
CASE
WHEN A.DEPTID = '8000001' AND(A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN '510'
WHEN A.DEPTID = '8000004' AND (A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999') THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN '410'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN '520'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN '520'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN '520'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN '520'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN '520'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN '520'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN '710'
WHEN A.ACCOUNT = '62008' THEN '520'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN '520'
WHEN A.ACCOUNT = '62208' THEN '520'
WHEN A.ACCOUNT = '62508' THEN '520'
WHEN A.ACCOUNT = '62708' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN '520'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN '520'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN '520'
WHEN A.ACCOUNT = '65500' THEN '520'
WHEN A.ACCOUNT = '65550' THEN '520'
WHEN A.ACCOUNT = '66201' THEN '520'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN '520'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN '520'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN '520'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN '520'
WHEN A.ACCOUNT = '66202' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN '520'
WHEN A.ACCOUNT = '66100' THEN '520'
WHEN A.ACCOUNT = '66101' THEN '710'
WHEN A.ACCOUNT = '66102' THEN '520'
WHEN A.ACCOUNT = '67401' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67400' THEN '710'
WHEN A.ACCOUNT >= '67402' AND A.ACCOUNT <= '67999' THEN '710'
WHEN A.ACCOUNT = '65050' THEN '710'
WHEN A.ACCOUNT = '66999' THEN '520'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN '520'
ELSE '910' END RPT_EXPENSE_TYPE_SORT,

/*+ UM_RPT_EXPENSE_TYPE_SORT1 */
CASE
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '50' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '51' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '52' THEN '510'
WHEN A.ACCOUNT >= '53000' AND A.ACCOUNT <= '53899' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '539' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '54' THEN '510'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '55' THEN '410'
WHEN A.ACCOUNT >= '60000' AND A.ACCOUNT <= '60299' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '603' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '609' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '604' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '605' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '606' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '607' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '608' THEN '520'
WHEN A.ACCOUNT >= '61000' AND A.ACCOUNT <= '61399' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '614' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '615' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '616' THEN '520'
WHEN A.ACCOUNT >= '62000' AND A.ACCOUNT <= '62007' THEN '520'
WHEN A.ACCOUNT >= '62009' AND A.ACCOUNT <= '62060' THEN '520'
WHEN A.ACCOUNT >= '62070' AND A.ACCOUNT <= '62207' THEN '520'
WHEN A.ACCOUNT >= '62209' AND A.ACCOUNT <= '62499' THEN '520'
WHEN A.ACCOUNT >= '62500' AND A.ACCOUNT <= '62507' THEN '710'
WHEN A.ACCOUNT >= '62509' AND A.ACCOUNT <= '62707' THEN '710'
WHEN A.ACCOUNT >= '62709' AND A.ACCOUNT <= '62999' THEN '710'
WHEN A.ACCOUNT = '62008' THEN '520'
WHEN A.ACCOUNT >= '62061' AND A.ACCOUNT <= '62069' THEN '520'
WHEN A.ACCOUNT = '62208' THEN '520'
WHEN A.ACCOUNT = '62508' THEN '520'
WHEN A.ACCOUNT = '62708' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 2) = '63' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '640' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '641' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '642' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '643' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '644' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '645' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '646' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '647' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '648' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '649' THEN '520'
WHEN A.ACCOUNT >= '65000' AND A.ACCOUNT <= '65049' THEN '520'
WHEN A.ACCOUNT >= '65051' AND A.ACCOUNT <= '65499' THEN '520'
WHEN A.ACCOUNT = '65500' THEN '520'
WHEN A.ACCOUNT = '65550' THEN '520'
WHEN A.ACCOUNT = '66201' THEN '520'
WHEN A.ACCOUNT >= '65600' AND A.ACCOUNT <= '65709' THEN '520'
WHEN A.ACCOUNT >= '65710' AND A.ACCOUNT <= '65719' THEN '520'
WHEN A.ACCOUNT >= '65720' AND A.ACCOUNT <= '65729' THEN '520'
WHEN A.ACCOUNT >= '65730' AND A.ACCOUNT <= '65739' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '658' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '659' THEN '520'
WHEN A.ACCOUNT = '66202' THEN '520'
WHEN SUBSTR(A.ACCOUNT, 1, 3) = '660' THEN '520'
WHEN A.ACCOUNT = '66100' THEN '520'
WHEN A.ACCOUNT = '66101' THEN '710'
WHEN A.ACCOUNT = '66102' THEN '520'
WHEN A.ACCOUNT = '67401' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '710'
WHEN A.ACCOUNT >= '67000' AND A.ACCOUNT <= '67999' THEN '710'
WHEN A.ACCOUNT = '65050' THEN '710'
WHEN A.ACCOUNT = '66999' THEN '520'
WHEN A.ACCOUNT >= '50000' AND A.ACCOUNT <= '69999' THEN '520'
ELSE '910' END RPT_EXPENSE_TYPE_SORT1,

/*+ UM_SYSTEM_SCHOLARSHIPS1 */
CASE
WHEN A.DEPTID = '8100107' THEN 'Yes'
WHEN A.DEPTID = '8100108' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10081' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10082' THEN 'Yes'
WHEN A.PROGRAM_CODE = '20001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '20002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '30001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '30002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '40001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '40002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '59575' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50175' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50258' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50277' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50095' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50222' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50230' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50362' THEN 'Yes'
WHEN A.PROGRAM_CODE = '60001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '60131' THEN 'Yes'
WHEN A.PROGRAM_CODE = '60002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '70001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '70002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80069' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80079' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80052' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80053' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80054' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80055' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80056' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80057' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80058' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80059' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80060' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80061' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80062' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80063' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80064' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80080' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80070' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80082' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80065' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80081' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80066' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80067' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10610' THEN 'Yes'
WHEN A.PROGRAM_CODE = '14401' THEN 'Yes'
WHEN A.PROGRAM_CODE = '16001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '24401' THEN 'Yes'
WHEN A.PROGRAM_CODE = '20001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '20002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '30001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '34401' THEN 'Yes'
WHEN A.PROGRAM_CODE = '30002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '40001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '40002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50095' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52103' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50175' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50230' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50237' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50240' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50258' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50277' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50362' THEN 'Yes'
WHEN A.PROGRAM_CODE = '54401' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52189' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52206' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10083' AND (A.FUND_CODE = '20' OR A.FUND_CODE = '31') THEN 'Yes'
WHEN A.PROGRAM_CODE = '53269' AND A.FUND_CODE = '20' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50237' AND A.FUND_CODE = '31' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50240' AND A.FUND_CODE = '31' THEN 'Yes'
ELSE 'No' END SYSTEM_SCHOLARSHIPS1,

/*+ UM_SYSTEM_SCHOLARSHIPS2 */
CASE
WHEN A.PROGRAM_CODE = '52223' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52254' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52306' THEN 'Yes'
WHEN A.PROGRAM_CODE = '54467' THEN 'Yes'
WHEN A.PROGRAM_CODE = '54474' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52491' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52492' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52679' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52714' THEN 'Yes'
WHEN A.PROGRAM_CODE = '60001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '64401' THEN 'Yes'
WHEN A.PROGRAM_CODE = '64458' THEN 'Yes'
WHEN A.PROGRAM_CODE = '60131' THEN 'Yes'
WHEN A.PROGRAM_CODE = '60002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '64611' THEN 'Yes'
WHEN A.PROGRAM_CODE = '64613' THEN 'Yes'
WHEN A.PROGRAM_CODE = '74401' THEN 'Yes'
WHEN A.PROGRAM_CODE = '70001' THEN 'Yes'
WHEN A.PROGRAM_CODE = '70145' THEN 'Yes'
WHEN A.PROGRAM_CODE = '70002' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80052' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80053' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80054' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80055' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80056' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84452' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80057' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80058' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80059' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80060' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80061' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80062' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80063' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80064' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80080' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80070' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80082' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80065' THEN 'Yes'
WHEN A.PROGRAM_CODE = '81501' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80081' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80081' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80066' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80067' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80084' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84453' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84471' THEN 'Yes'
WHEN A.PROGRAM_CODE = '82102' THEN 'Yes'
WHEN A.PROGRAM_CODE = '82103' THEN 'Yes'
WHEN A.PROGRAM_CODE = '82104' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84456' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84457' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84458' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84460' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84473' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84461' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84462' THEN 'Yes'
WHEN A.PROGRAM_CODE = '84476' THEN 'Yes'
WHEN A.PROGRAM_CODE = '80083' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52445' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52697' THEN 'Yes'
WHEN A.PROGRAM_CODE = '70145' THEN 'Yes'
WHEN A.PROGRAM_CODE = '82105' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52677' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52844' THEN 'Yes'
WHEN A.PROGRAM_CODE = '52859' THEN 'Yes'
WHEN A.PROGRAM_CODE = '53051' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10610' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10081' THEN 'Yes'
WHEN A.PROGRAM_CODE = '10082' THEN 'Yes'
WHEN A.PROGRAM_CODE = '50566' THEN 'Yes'
WHEN A.PROGRAM_CODE = '53126' THEN 'Yes'
WHEN A.PROGRAM_CODE = '53235' THEN 'Yes'
WHEN A.PROGRAM_CODE = '53254' THEN 'Yes'
ELSE ?No? END SYSTEM_SCHOLARSHIPS2,

/*+ UM_TIER1_PROJECTS */
CASE
WHEN A.PROJECT_ID IN ('5600000','5600002','5600003','5600004','5600005','5600008','5600010','5600011',
'5600012','5600022','5600032','5600044','5600048','5600050','5600063','5600068','5600076','5600088','5600091',
'5600104','5600105','5600127','5600131','5600132','5600133','5600136','5600138','5600139','5600140','5600142',
'5600144','5600151','5600152','5600153','5600157','5600160','5600161','5600162','5600166','5600167','5600169',
'5600172','5600173','5600174','5600175','5600176','5600177','5600178','5600180','5600182','5600184','5600185',
'5600188','5600191','5600700','5600701','5600702','5600703','5600704','5600705','5600706','5600707','5600708',
'5600709','5600710','5600711','5600712','5600713','5600714','5600715','5600716','5600717','5600718','5600719') THEN 'Y'
ELSE 'N' END TIER1_PROJECTS,

/*+ UM_YEAR_END_CLOSEOUT */
CASE
WHEN A.ACCOUNT = '80099' THEN 'Y'
WHEN A.ACCOUNT = '80399' THEN 'Y'
WHEN A.ACCOUNT = '81599' THEN 'Y'
WHEN A.ACCOUNT = '81699' THEN 'Y'
WHEN A.ACCOUNT = '81299' THEN 'Y'
WHEN A.ACCOUNT = '82299' THEN 'Y'
WHEN A.ACCOUNT = '84899' THEN 'Y'
WHEN A.ACCOUNT = '70099' THEN 'Y'
WHEN A.ACCOUNT = '70399' THEN 'Y'
WHEN A.ACCOUNT = '71299' THEN 'Y'
WHEN A.ACCOUNT = '71599' THEN 'Y'
WHEN A.ACCOUNT = '71699' THEN 'Y'
WHEN A.ACCOUNT = '72299' THEN 'Y'
ELSE 'N' END YEAR_END_CLOSEOUT

FROM SYSADM.PS_UM_GLQ_REPRTING A)
SELECT X.FISCAL_YEAR,
X.ACCOUNTING_PERIOD,
X.BUSINESS_UNIT,
X.DEPTID,
X.PROJECT_ID,
X.PROGRAM_CODE,
X.FUND_CODE,
X.OPERATING_UNIT,
X.ACCOUNT,
X.DESCR,
X.CLASS_FLD,
X.STATISTICS_CODE,
X.ROOT_NODE_NUM,
X.TREE_NODE,
X.UM_BASE_BUDGET,
X.UM_CURR_BUDGET,
X.UM_ACTUALS_CURR,
X.UM_ACTUALS_YTD,
X.UM_PROJECT_TO_DT,
X.UM_PRE_ENCUMBRANCE,
X.UM_TOT_ENCUMBRANCE,
X.UM_ACTUAL_ACTIVITY,
X.UM_BBUDG_ACTIVITY,
X.UM_CBUDG_ACTIVITY,
X.UM_ENCUM_ACTIVITY,
X.AMT1,
X.AMT2,
X.AMT3,
X.AMT4,
X.UM_FUTURE_BUDGET,
X.UM_FUTURE_BUDGET_1,
X.UM_FUTURE_BUDGET_2,
X.UM_CURR_BUDGET_LY,
X.UM_ACTUALS_YTD_LY,
X.UM_CURR_BUDGET_PY,
X.UM_ACTUALS_YTD_PY,
X.UM_BU_DESCR,
X.UM_BU_DESCRSHORT,
X.UM_DEPT_STATUS,
X.UM_DEPT_DESCR,
X.UM_DEPT_DESCR_SHRT,
X.UM_DEPT_MGR,
X.UM_DEPT_YREND,
X.UM_DEPT_YREND_D,
X.UM_DEPT_CR_1,
X.UM_DEPT_CR_1_D,
X.UM_DEPT_CR_2,
X.UM_DEPT_CR_2_D,
X.UM_DEPT_CR_3,
X.UM_DEPT_CR_3_D,
X.UM_DEPT_CR_4,
X.UM_DEPT_CR_4_D,
X.UM_DEPT_EXP2,
X.UM_DEPT_EXP2_D,
X.UM_DEPT_EXP4,
X.UM_DEPT_EXP4_D,
X.UM_PROJ_EFF_STATUS,
X.UM_PROJ_DESCR,
X.UM_PROJ_MGR_ID,
X.UM_PROJ_MGR_NAME,
X.UM_PROJ_START_DT,
X.UM_PROJ_END_DT,
X.PROJECT_STATUS,
X.UM_PROJ_FACIL_ID,
X.UM_PROJ_FACIL_ID_D,
X.UM_PROJ_BILL_CD,
X.UM_PROJ_BILL_CD_D,
X.UM_PROJ_CFDA_N,
X.UM_PROJ_CFDA_N_D,
X.UM_PROJ_FED_AGCY,
X.UM_PROJ_FED_AGCY_D,
X.UM_PROJ_GRANT_N,
X.UM_PROJ_GRANT_N_D,
X.UM_PROJ_GC_TYPE,
X.UM_PROJ_GC_TYPE_D,
X.UM_PROJ_DEPR_ST,
X.UM_PROJ_DEPR_ST_D,
X.UM_PROJ_LOC_NUM,
X.UM_PROJ_LOC_NUM_D,
X.UM_PROJ_IN_SRVC,
X.UM_PROJ_EXPENSE,
X.UM_PROJ_EXPENSE_D,
X.UM_PROJ_CATEGORY,
X.UM_PROJ_CATEGORY_D,
X.UM_PROJ_MAJSRC,
X.UM_PROJ_MAJSRC_D,
X.UM_PROJ_MINSRC,
X.UM_PROJ_MINSRC_D,
X.UM_PROJ_LOC_SRCE,
X.UM_PROJ_LOC_SRCE_D,
X.UM_PROJ_GROUP,
X.UM_PROJ_GROUP_D,
X.UM_PROJ_SUBGROUP,
X.UM_PROJ_SUBGROUP_D,
X.UM_PROJ_CAP_TYPE,
X.UM_PROJ_CAP_TYPE_D,
X.UM_PROG_STATUS,
X.UM_PROG_DESCR,
X.UM_PROG_DESCR_SHRT,
X.UM_PROG_MGR_NAME,
X.UM_PROG_YREND,
X.UM_PROG_YREND_D,
X.UM_PROG_EXPENSE,
X.UM_PROG_EXPENSE_D,
X.UM_PROG_CAT1,
X.UM_PROG_CAT1_D,
X.UM_PROG_CAT2,
X.UM_PROG_CAT2_D,
X.UM_PROG_CAT3,
X.UM_PROG_CAT3_D,
X.UM_PROG_CAT4,
X.UM_PROG_CAT4_D,
X.UM_PROG_RESTR_1,
X.UM_PROG_RESTR_1_D,
X.UM_PROG_RESTR_2,
X.UM_PROG_RESTR_2_D,
X.UM_PROG_RESTR_3,
X.UM_PROG_RESTR_3_D,
X.UM_FUND_STATUS,
X.UM_FUND_DESCR,
X.UM_FUND_DESCRSHRT,
X.UM_OPUN_STATUS,
X.UM_OPUN_DESCR,
X.UM_OPUN_DESCRSHRT,
X.UM_ACCT_STATUS,
X.UM_ACCT_DESCR,
X.UM_ACCT_DESCRSHRT,
X.UM_ACCT_BAL_CLS,
X.UM_ACCT_BAL_CLS_D,
X.UM_ACCT_CASH_FLW,
X.UM_ACCT_CASH_FLW_D,
X.UM_ACCT_FBAL_CLS,
X.UM_ACCT_FBAL_CLS_D,
X.UM_ACCT_REV2,
X.UM_ACCT_REV2_D,
X.UM_ACCT_REV4,
X.UM_ACCT_REV4_D,
X.UM_ACCT_YREND,
X.UM_ACCT_YREND_D,
X.UM_CLASS_D,
X.UM_PROG_ENDOW_DIST,
X.UM_PROG_TI_INC_DST,
X.UM_PROJ_BLD_LIFE,
X.UM_PROJ_FIN_CONT,
X.UM_PROJ_FIN_CONT_D,
X.UM_PROJ_GC_RPT,
X.UM_PROJ_GC_RPT_D,
X.UM_PROJ_IMPVT_LIFE,
X.UM_PROJ_LOC_EXPIRE,
X.UM_PROJ_CLOSNCOMBO,
X.UM_PROJ_CLSCOMBO_D,
X.UM_PROJ_MGR_EFFDT,
X.UM_PROJ_STAT_EFFDT,
X.UM_DEPT_HR,
X.UM_DEPT_HR_D,

/*+ UM_ACCT_CATEG */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN X.ASSET_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN X.LIAB_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN X.FUND_EQ_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN X.REVENUE_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN X.NET_TRFR_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN X.EXPENSE_CATEG1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN X.EXPENSE_CATEG1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN X.NET_TRFR_CATEG
ELSE 'Other' END ACCT_CATEG,

/*+ UM_ACCT_CATEG_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN X.ASSET_CATEG_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN X.LIAB_CATEG_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN X.FUND_EQ_CATEG_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN X.REVENUE_CATEG_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN X.NET_TRFR_CATEG_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN X.EXPENSE_CATEG_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN X.EXPENSE_CATEG_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN X.NET_TRFR_CATEG_SORT
ELSE 'Other' END ACCT_CATEG_SORT,

/*+ UM_ACCT_DETAIL */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN ASSET_DETAIL
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN LIAB_DETAIL
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN FUND_EQ_DETAIL
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN REVENUE_DETAIL
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN NET_TRFR_DETAIL
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN EXPENSE_DETAIL1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN EXPENSE_DETAIL1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN NET_TRFR_DETAIL
ELSE 'Other' END ACCT_DETAIL,

/*+ UM_ACCT_DETAIL_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN ASSET_DETAIL_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN LIAB_DETAIL_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN FUND_EQ_DETAIL_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN REVENUE_DETAIL_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN NET_TRFR_DETAIL_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN EXPENSE_DETAIL_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN EXPENSE_DETAIL_SORT1


WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN NET_TRFR_DETAIL_SORT
ELSE 'Other' END ACCT_DETAIL_SORT,

/*+ UM_ACCOUNT_GROUP */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN 'Assets'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN 'Liabilities'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN 'Net Assets'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN 'Revenue'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN 'Revenue'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN 'Expense'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN 'Expense'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN 'Expense'
ELSE 'Other' END ACCOUNT_GROUP,

/*+ UM_ACCOUNT_GROUP_SHORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN 'A'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN 'L'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN 'N'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN 'R'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN 'R'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN 'E'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN 'E'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN 'E'
ELSE 'O' END ACCOUNT_GROUP_SHORT,

/*+ UM_ACCOUNT_GROUP_SHORT_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN '10'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN '20'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN '30'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN '40'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN '40'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN '50'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN '50'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN '50'
ELSE '60' END ACCOUNT_GROUP_SHORT_SORT,

/*+ UM_ACCOUNT_GROUP_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN '10'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN '20'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN '30'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN '40'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN '40'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN '50'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN '50'
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN '50'
ELSE '60' END ACCOUNT_GROUP_SORT,

/*+ UM_ACCT_SUBCAT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN ASSET_SUBCAT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN LIAB_SUBCAT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN FUND_EQ_SUBCAT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN REVENUE_SUBCAT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN NET_TRFR_SUBCAT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN EXPENSE_SUBCAT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN EXPENSE_SUBCAT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN NET_TRFR_SUBCAT
ELSE 'Other' END ACCT_SUBCAT,

/*+ UM_ACCT_SUBCAT_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN X.ASSET_SUBCAT_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN X.LIAB_SUBCAT_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN X.FUND_EQ_SUBCAT_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN X.REVENUE_SUBCAT_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN X.NET_TRFR_SUBCAT_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN X.EXPENSE_SUBCAT_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN X.EXPENSE_SUBCAT_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN X.NET_TRFR_SUBCAT_SORT
ELSE 'Other' END ACCT_SUBCAT_SORT,

X.ACCT_SUM,
X.ACCT_SUM_SHORT,
X.ACCT_SUM_SHORT_SORT,
X.ACCT_SUM_SORT,

/*+ UM_ACCT_TYPE */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN ASSET_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN LIAB_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN FUND_EQ_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN REVENUE_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN NET_TRFR_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN EXPENSE_TYPE1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN EXPENSE_TYPE1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN NET_TRFR_TYPE
ELSE 'Other' END ACCT_TYPE,

/*+ UM_ACCT_TYPE_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '1' THEN ASSET_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '2' THEN LIAB_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '3' THEN FUND_EQ_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN REVENUE_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN NET_TRFR_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN EXPENSE_TYPE_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN EXPENSE_TYPE_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN NET_TRFR_TYPE_SORT
ELSE 'Other' END ACCT_TYPE_SORT,

X.ACTUALS_YTD_C,
X.ACTUALS_PTD,
X.ASSET_CATEG,
X.ASSET_CATEG_SORT,
X.ASSET_DETAIL,
X.ASSET_DETAIL_SORT,
X.ASSET_SUBCAT,
X.ASSET_SUBCAT_SORT,
X.ASSET_TYPE,
X.ASSET_TYPE_SORT,
X.BASE_BUDGET_CALC,
X.BENEFIT_CATEG,
X.BENEFIT_CATEG_SORT,
X.BENEFIT_GROUP,
X.BENEFIT_GROUP_SORT,
X.BENEFIT_TYPE,
X.BENEFIT_TYPE_SORT,

/*+ UM_BUDGET_BALANCE */
(X.CURRENT_BUDGET - X.ACTUALS_PTD) - X.UM_Tot_Encumbrance BUDGET_BALANCE,

X.BU_DECODE,
X.BU_DECODE_SORT,
X.CAMPUS,
X.CAMPUS_CATEG,
X.CAMPUS_CATEG_SORT,
X.CAMPUS_GROUP,
X.CAMPUS_GROUP_SORT,
X.CAMPUS_NAME,
X.CAMPUS_SORT,

/*+ UM_CASH_BALANCE */
(X.CURRENT_BUDGET - X.ACTUALS_PTD) CASH_BALANCE,

X.COMP,
X.COMP1,
X.COMP_EXTERNAL,
X.COMP_INTERNAL,
X.CURRENT_BUDGET,
X.DEBT_SERVICE,
X.DEPT_AUDIT_ADJUSTMENT,
X.UM_TOT_ENCUMBRANCE ENCUMBRANCE,
X.EXPENSE_CATEG,
X.EXPENSE_CATEG1,
X.EXPENSE_CATEG_SORT,
X.EXPENSE_CATEG_SORT1,
X.EXPENSE_DETAIL,
X.EXPENSE_DETAIL1,
X.EXPENSE_DETAIL_SORT,
X.EXPENSE_DETAIL_SORT1,
X.EXPENSE_SUBCAT,
X.EXPENSE_SUBCAT1,
X.EXPENSE_SUBCAT_SORT,
X.EXPENSE_SUBCAT_SORT1,
X.EXPENSE_TYPE,
X.EXPENSE_TYPE1,
X.EXPENSE_TYPE_SORT,
X.EXPENSE_TYPE_SORT1,
X.FACILITIES_GROUP,
X.FACILITIES_GROUP_SORT,
X.FUND_EQ_CATEG,
X.FUND_EQ_CATEG_SORT,
X.FUND_EQ_DETAIL,
X.FUND_EQ_DETAIL_SORT,
X.FUND_EQ_SUBCAT,
X.FUND_EQ_SUBCAT_SORT,
X.FUND_EQ_TYPE,
X.FUND_EQ_TYPE_SORT,
X.HR_GROUP,
X.HR_GROUP_SORT,
X.ITS_CLASS_CODE,
X.ITS_CATEGORY,
X.ITS_CATEGORY_SORT,
X.ITS_GROUP,
X.ITS_GROUP_SORT,

/*+ UM_ITS_REV_EXP */
CASE
WHEN X.ITS_GROUP_SORT >= '20' AND X.ITS_GROUP_SORT <= '26' THEN 'Revenue'
ELSE 'Expense' END ITS_REV_EXP,

X.LIAB_CATEG,
X.LIAB_CATEG_SORT,
X.LIAB_DETAIL,
X.LIAB_DETAIL_SORT,
X.LIAB_SUBCAT,
X.LIAB_SUBCAT_SORT,
X.LIAB_TYPE,
X.LIAB_TYPE_SORT,
X.MONTH_ENDING,
X.NET_TRFR_CATEG,
X.NET_TRFR_CATEG_SORT,
X.NET_TRFR_DETAIL,
X.NET_TRFR_DETAIL_SORT,
X.NET_TRFR_SUBCAT,
X.NET_TRFR_SUBCAT_SORT,
X.NET_TRFR_TYPE,
X.NET_TRFR_TYPE_SORT,
X.PRIOR_PERIOD_ADJUSTMENT,
X.REVENUE_CATEG,
X.REVENUE_CATEG_SORT,
X.REVENUE_DETAIL,
X.REVENUE_DETAIL_SORT,
X.REVENUE_DIV,
X.REVENUE_DIV_SORT,
X.REVENUE_SUBCAT,
X.REVENUE_SUBCAT_SORT,
X.REVENUE_TYPE,
X.REVENUE_TYPE_SORT,

/*+ UM_RPT_CATEG */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN RPT_REVENUE_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN RPT_NET_TRFR_CATEG
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN RPT_EXPENSE_CATEG1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN RPT_EXPENSE_CATEG1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN RPT_NET_TRFR_CATEG
ELSE 'Other' END RPT_CATEG,

/*+ UM_RPT_GROUP_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN RPT_REVENUE_GROUP_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN RPT_NET_TRFR_GROUP_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN RPT_EXPENSE_GROUP_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN RPT_EXPENSE_GROUP_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN RPT_NET_TRFR_GROUP_SORT
ELSE 'Other' END RPT_GROUP_SORT,

X.RPT_EXPENSE_CATEG1,
X.RPT_EXPENSE_CATEG_SORT1,
X.RPT_EXPENSE_GROUP_SORT1,
X.RPT_EXPENSE_TYPE,
X.RPT_EXPENSE_TYPE1,
X.RPT_EXPENSE_TYPE_SORT,
X.RPT_EXPENSE_TYPE_SORT1,
X.RPT_NET_TRFR_CATEG,
X.RPT_NET_TRFR_CATEG_SORT,
X.RPT_NET_TRFR_GROUP_SORT,
X.RPT_NET_TRFR_TYPE,
X.RPT_NET_TRFR_TYPE_SORT,
X.RPT_REVENUE_CATEG,
X.RPT_REVENUE_CATEG_SORT,
X.RPT_REVENUE_GROUP_SORT,
X.RPT_REVENUE_TYPE,
X.RPT_REVENUE_TYPE_SORT,

/*+ UM_ RPT_TYPE */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN RPT_REVENUE_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN RPT_NET_TRFR_TYPE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN RPT_EXPENSE_TYPE1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN RPT_EXPENSE_TYPE1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN RPT_NET_TRFR_TYPE
ELSE 'Other' END RPT_TYPE,

/*+ UM_RPT_TYPE_SORT */
CASE
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '4' THEN RPT_REVENUE_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '8' THEN RPT_NET_TRFR_TYPE_SORT
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '5' THEN RPT_EXPENSE_TYPE_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '6' THEN RPT_EXPENSE_TYPE_SORT1
WHEN SUBSTR(X.ACCOUNT, 1, 1) = '7' THEN RPT_NET_TRFR_TYPE_SORT
ELSE 'Other' END RPT_TYPE_SORT,

X.SYSTEM_SCHOLARSHIPS1,
X.SYSTEM_SCHOLARSHIPS2,
X.TIER1_PROJECTS,
X.YEAR_END_CLOSEOUT,

/*+ UM_REPORTING_FLAG */
CASE
WHEN DEPT_AUDIT_ADJUSTMENT = 'N' AND PRIOR_PERIOD_ADJUSTMENT = 'N' AND
YEAR_END_CLOSEOUT = 'N' AND X.Statistics_Code = ' ' THEN 'Y'
ELSE 'N'
END REPORTING_FLAG
  FROM GLQ_REP X