20 NCAC 08 .0204. PROPERTY CLASSIFICATION CODE

The following property classification codes shall be used: Code Description (1) AC01 Checking Accounts; (2) AC02 Savings Accounts; (3) AC03 Matured CD or Sav Cert; (4) AC04 Christmas Club Fund; (5) AC05 Money on Dep to Secure Fund; (6) AC06 Security Deposits; (7) AC07 Unidentified Deposits; (8) AC08 Suspense Accounts; (9) AC09 Individual Retirement Accounts; (10) AC99 Aggregate Account Balances under fifty dollars ($50.00); (11) CK01 Cashier's Checks; (12) CK02 Certified Checks; (13) CK03 Registered Checks; (14) CK04 Treasurer's Checks; (15) CK05 Drafts; (16) CK06 Warrants; (17) CK07 Money Orders; (18) CK08 Traveler's Checks; (19) CK09 Foreign Exchange Checks; (20) CK10 Expense Checks; (21) CK11 Pension Checks; (22) CK12 Credit Checks or Memos; (23) CK13 Vendor Checks; (24) CK14 Checks Written Off to Income; (25) CK15 Other Outstanding Official Checks; (26) CK16 CD Interest Checks; (27) CK99 Aggregate Uncashed Checks under fifty dollars ($50.00); (28) MI01 Net Revenue Interest; (29) MI02 Royalties; (30) MI03 Overriding Royalties; (31) MI04 Production Payments; (32) MI05 Working Interest; (33) MI06 Bonuses; (34) MI07 Delay Rentals; (35) MI08 Shut-In Royalties; (36) MI09 Minimum Royalties; (37) MI99 Aggregate Mineral Interests under fifty dollars ($50.00); (38) MS01 Wages, Payroll, Salary; (39) MS02 Commissions; (40) MS03 Workers' Compensation Benefits; (41) MS04 Payment for Goods & Services; (42) MS05 Customer Overpayments; (43) MS06 Unidentified Remittances; (44) MS07 Unrefunded Overcharges; (45) MS08 Accounts Payable; (46) MS09 Credit Balances (47) MS10 Discounts Due; (48) MS11 Refunds Due; (49) MS12 Unredeemed Gift Certificates; (50) MS13 Unclaimed Loan Collateral; (51) MS14 Pension & Profit Sharing Plans (IRA, KEOGH); (52) MS15 Dissolution or Liquidation; (53) MS16 Misc Outstanding Checks; (54) MS17 Misc Intangible Prop; (55) MS18 Suspense Liabilities; (56) MS19 Layaway Deposits & Payments; (57) MS20 Rents; (58) MS99 Aggregate Misc Checks & Intangible Personal Property Under fifty dollars ($50.00); (59) SD01 Safe Deposit Box Contents; (60) SD02 Other Safekeeping; (61) SD03 Other Tangible Property; (62) CT01 Escrow Funds; (63) CT02 Condemnation Awards; (64) CT03 Missing Heirs' Fund; (65) CT04 Suspense Accounts; (66) CT05 Other Court Deposits; (67) CT06 Real Property Proceeds; (68) CT07 Cash Bonds; (69) CT08 Partial Payments; (70) CT09 Judgments; (71) CT10 Trust Funds; (72) CT99 Aggregate Court Deposits Under fifty dollars ($50.00); (73) IN01 Individual Policy Benefits or Claim Payments; (74) IN02 Group Policy Benefits or Claim Payments; (75) IN03 Proceeds Due Beneficiaries; (76) IN04 Proceeds From Matured Policies, Endowments or Annuities; (77) IN05 Premium Refunds; (78) IN06 Unidentified Remittances; (79) IN07 Other Amounts Due Under Policy Terms; (80) IN08 Agent Credit Balances; (81) IN99 Aggregate Insurance Policy Under fifty dollars ($50.00) (82) SC01 Dividends; (83) SC02 Interest (Bond Coupons); (84) SC03 Principal Payments; (85) SC04 Equity Payments; (86) SC05 Profits; (87) SC06 Funds Paid to Purchase Shares; (88) SC07 Funds for Stocks and Bonds; (89) SC08 Shares of Stock (Returned by Post Office); (90) SC09 Cash for Fractional Shares; (91) SC10 Unexchanged Stock & Fractional Shares of Successor Corp; (92) SC11 Other Cert of Ownership; (93) SC12 Underlying Shares or Other Outstanding Certificates; (94) SC13 Funds for Liquidation Redemption; (95) SC14 Debentures; (96) SC15 US Gov't Securities; (97) SC16 Mutual Fund Shares; (98) SC17 Warrants (Rights); (99) SC18 Matured Bond Principal; (100) SC19 Dividend Reinvestment Plans; (101) SC20 Credit Balances; (102) SC99 Aggregate Security Related Cash Under fifty dollars ($50.00); (103) TR01 Paying Agent Accounts; (104) TR02 Undelivered or Uncashed Dividends; (105) TR03 Funds Held In Fiduciary Capacity; (106) TR04 Escrow Accounts; (107) TR05 Trust Vouchers; (108) TR99 Aggregate Trust Property Under fifty dollars ($50.00); (109) UT01 Utility Deposits; (110) UT02 Membership Fees; (111) UT03 Refunds or Rebates; (114) UT04 Capital Credit Distributions; (115) UT99 Aggregate Utility Property Under fifty dollars ($50.00); (116) ZZZZ Properties Not Identified Above With regard to transactions between business associations, the following types of property are covered by the statutory exclusion provide in G.S. 116B-54(e), and no reporting to the State of North Carolina on behalf of North Carolina owners would be required; (42) MS05--Customer Overpayments; (44) MS07—Unrefunded Overcharges; (46) MS09—Credit Balances; (47) MS10—Discounts Due; and (48) MS11—Refunds Due. As for (22) CK—Credit Checks or Memos, to the extent a credit memo reflects an overpayment, underpayment, discount, or refund, it is also excludred from the reporting requirements.