Guidance

Academies chart of accounts: user guide

Updated 3 August 2026

Applies to England

1. Introduction

The academies chart of accounts (CoA) is the Department for Education’s (DfE) standard for recording and reporting financial data. It underpins the academies accounts return (AR) and budget forecast return (BFR).

For more information, see the chart of accounts introductory video.

2. Benefits of adopting DfE’s chart of accounts

When a trust first converts to using DfE’s academies CoA, there will be an initial outlay for a trust in terms of time and effort to bring the new accounting structure into operation. Once embedded, the main benefits of using DfE’s standardised academies CoA are:

• that it maps directly to the AR and BFR and therefore enables direct input of financial data into these returns
• it enables trusts to make use of the automation functionality which pre-populates a large proportion of the AR, resulting in a reduction of data entry time
• reduces subjectivity across the academies sector and so develops the reliability of benchmarking data comparisons

3. How to use the academies CoA

This section includes:

Adopting the academies CoA means using the ledger codes in DfE’s academies CoA. Cost centres do not need to change but, as a minimum requirement, trusts should allocate general ledger activities to each academy and the central services costs centre, where applicable, so that the information required in the accounts return can be completed.

Trusts may map their existing ledger codes but will need to ensure that the existing ledger code structure has enough detail for full adoption, particularly balance sheet reporting in the AR. Good mapping and use of academies CoA is essential to maximising efficiencies and the data quality of your trust’s financial data and we run regular workshops to talk trusts through the mapping process and the benefits of ‘coding it right first time’.

3.1 Academies CoA structure

The chart of accounts structure for nominal codes is laid out in the table below:

Account code range: code	Account code range: description	Notes
10000 to 19999	Balance sheet: Fixed assets	Trusts may find more fixed asset account codes than they are used to, these should be made use of, as appropriate, in order to make full use of the online forms’ automation functionality
20000 to 29999	Balance sheet: Current assets	None
30000 to 39999	Balance sheet: Liabilities	None
40000 to 49999	Balance sheet: Funds	See balance sheet codes heading below for more information
50000 to 58999	I&E: Income	Includes 4 ‘temporary’ account codes for instances where new grants are announced after the academies CoA has been released. DfE will work with financial management software suppliers to implement these into your account codes and communicate to trusts where this is the case. Trusts should not use them unless instructed by DfE.
59000 to 59999	I&E: Transfers	Account codes are used for balances of an Academy transferring in or out of a trust
60000 to 69999	I&E: Staff costs	Specific account code guidance with regard to temporary staff
70000 to 79999	I&E: Premises costs	None
80000 to 89999	I&E: Supplies and services costs	Ensure that expenditure is allocated to the appropriate direct costs or indirect costs account code by checking where this is mapped to in the AR
90000 to 99999	Not trial balance	These are account codes allocated to additional information fields within the AR that are not linked to the trial balance, and therefore the mapping columns indicate the additional information trusts are required to provide over and above data that is pulled into the AR via automation

3.2 Mapping

The academies CoA spreadsheet provides an ‘Academies CoA’ tab which shows the direct relationship between accounts codes and the different tables of the AR, the BFR and also how the account codes map to the ‘Financial Benchmarking Information Tool (FBIT)’.

The academies CoA mapping to the academies AR is shown in column M and N.

3.3 Adding account codes to the chart of accounts

DfE has designed the academies CoA to meet the reporting needs of most academy trusts, and it is important to keep a standard format. We expect trusts will be able to use their own cost centre structure to meet local reporting requirements, but we will consider creating new ledger codes where one or more of the following criteria are met:

• there is a change in accounting standards
• we change the reporting requirements
• we receive enough requests for additional codes for clearly different cost classifications

If you require codes that do not meet the above criteria, we advise:

• using cost centres or analysis codes to create the internal breakdown you need
• creating a ‘local’ ledger code in the academies CoA. DfE has left the last digit free under each ledger code. This gives the option to create an additional 9 account codes for each account code in the standard chart of accounts

As an example, there is no specific academies CoA account code for maths hub funding. If a trust wished to record this separately, a trust could either:

• allocate this income along with associated expenditure under a separate cost centre heading using account code 510950 ‘Other DfE revenue grants’
• set up a flexible account code within the range 510951 to 510959 for ‘Maths hub funding’ to report this grant separately. Any flexible codes set up by a trust for local reporting would roll up to DfE’s academies CoA account code level for the purposes of DfE’s reporting

The short video chart of accounts: adding a local account code demonstrates examples of how a trust can set up their own local account codes.

3.4 Excluding account codes

The academies CoA account code structure has been set up to cover the variety of all trusts’ material needs. For this reason, there may be many account codes that are not applicable for trusts.

Trusts only need to use those account codes that are applicable to them and, therefore, may exclude relevant account codes on the academies CoA from their nominal ledger.

3.5 Renaming account codes

It is advised that account codes are not renamed as this reduces consistency across academies and trusts. Flexible account codes may be set up as described in the section above.

3.6 Account code level guidance

Account code guidance for each income and expenditure nominal account code is provided on Academies chart of accounts and automating the accounts return.

3.7 Academies CoA and cost centres/management reporting

The academies CoA only lays out a structure for nominal codes, that is ‘what’ a trust has received income for and expended funds on. The academies CoA does not dictate ‘where’ income and expenditure should be allocated. Therefore, it is up to each trust to decide how they wish to set up their own cost centre headings.

It is suggested that cost centres should be set up to at least be able to define income and expenditure at academy level so that completion of the AR academy tables, such as benchmarking, can easily be populated. It will not be possible to automate academy-level tables if information cannot be extracted from the financial management system (FMS) database at academy level.

4. Guidance for areas commonly queried by trusts

This section includes:

4.1 General guidance

4.1.1 Balance sheet codes

The balance sheet codes in the academies CoA reflect the full range of DfE’s fixed assets, investments and disposals. Most academy trusts will not need to use all of these. You can mark these inactive in your finance system and activate them if you need them in the future. This year’s CoA update includes revised details for the IFRS16 lease changes. This will likely impact your trust if you assess any leases under the Right of Use categorisation.

4.1.2 Capital expenditure

DfE’s academies CoA does not provide revenue account codes for capital expenditure. It is good practice to capitalise expenditure at the point it is incurred and post directly as an ‘addition’ to the relevant capital asset category on the balance sheet account code range 100000 to 199999. It is suggested that trusts either:

• set up separate capital cost centres to record this data
• use analysis codes if you are mapping to supplier software that has this facility

This will help group the income source with the expenditure, which will aid in the management of grant.

Exceptions to the above would be:

• where the trust has paid an invoice for items that may be split between capital and revenue, before deciding what value needs to be capitalised
• where a trust is unsure of what the total value of the asset will be and whether it will fall above or below any de-minimis capitalisation threshold set by the trust for that asset class

In such cases, the trust may wish to use 710200 ‘Repairs and maintenance – Building improvements’ as a holding account until revenue and capitalisation values can be ascertained.

4.1.3 Trusts that operate in an agent capacity

Where trusts are acting as an agent for funding that is reported outside of their financial statements, they should use cost centres and/or the ‘local’ general ledger codes as described in Adding account codes to the chart of accounts.

The financial year end process should then journal out these balances to show a net zero balance in revenue and any carry forward balance would be shown as a creditor on the balance sheet. An exception to this would be where the trust has been allocated funds as the co-ordinating body, and therefore the relevant income and expenditure should be reported within their financial statements.

4.2 Specific academies CoA guidance

This section provides guidance that covers more than one account code or needs greater explanation.

The Academies chart of accounts: account code guidance 2026 to 2027 has a description of each account code.

4.2.1 Schools Direct salaried income/school-centred initial teacher training (SCITT)

The income for Schools Direct salaries income and related expenditure should be coded to 510600 – ‘DFE Revenue Grants: ITT Bursaries Grant’ and the expenditure allocated to the relevant account code. The trust may wish to identify relevant income and expenditure by allocating it to a separate cost centre on the trust’s chart of accounts.

4.2.2 Income from insurance claims

In the main, there is no account code for insurance income as this should be treated as a reimbursement of cost or writing off/down an asset. There may also be further adjustments depending on whether a provision was made on the balance sheet for the insurance income. Trusts may wish to speak to their auditor about the specific details of the claim so they can advise you.

The only exception to the above is supply teacher insurance claims, which should be coded to 530300.

4.2.3 Repayment of Salix loans and other loans

The accounting treatment for Salix loans is the same as for other loans, except that repayments need to gross back up the general annual grant (GAG) rebatement.

This guidance applies to academy trusts and differs from the advice given to local-authority-maintained schools.

4.2.4 Allocation between leadership and teaching accounts code categories

The leadership teaching and non-teaching account codes in the chart of accounts have been included to help trusts with their statutory reporting (financial statements and AR), and it is advised that trusts use these account codes from this perspective.

Note that there are differences between the requirements of the trust’s own financial statements (in accordance with the academies accounts direction (AAD), based on the charities statement of recommended practice (SORP) and other applicable guidance) and the academies AR (which is used to produce the sector annual report and accounts (SARA) in accordance with the government financial reporting manual (FReM), based on International Financial Reporting Standards (IFRS)).

For a trust’s financial statements, section 2.151 of the Academies accounts direction 2025 to 2026 sets out the reporting requirements for management as ‘Management should include senior leadership team members who do not have day-to-day teaching duties. The head of school should always be considered to be management irrespective of any teaching duties.’

The ‘Staff costs (STF0)’ section of the AR guidance sets out the requirement as ‘the leadership category (STF020) should include salaries and wages direct pay costs for senior leadership team members who do not have day to day teaching duties. Leadership would be those persons having authority and responsibility for planning, directing and controlling the activities of a reporting entity, directly or indirectly, including any director (whether executive or otherwise). It should be noted that this breakdown is therefore different to that required by the financial statements between teaching and management costs.’

For trusts that have different reporting requirements for each route, they should consider how they adopt the reporting requirements.

Trusts may be able to meet both requirements through the use of cost centres and/or the flexibility of the final digit in the academies CoA code.

4.2.5 Recharges

Central services contributions from academies to trust (intra trust):

The academies CoA has these account codes to show academies’ internal contribution towards central services costs – this covers centrally provided services such as payroll and finance, but is also for wider internal sources of income contribution from academies, known as top-slicing:

• 530990: Trust contribution from academy (income)
• 835170: Contributions from academies to trust (expenditure)

The balances on these account codes must net off to zero across the trust. A result will not show in the statement of financial activities.

These values are reported in the AR at central services and academy level in the benchmarking tables. They are mapped as follows:

• 530990 to BTI170 – Contributions from academies to trust (central services tables)
• 835170 to BAI170 – Contributions from academies to trust (academies tables)

These account codes must not be used for GAG pooling or any other recharges.

If a trust wishes to be specific about identified elements of ‘top-sliced funding’, they could set up additional codes under these headings. Trusts can use the sixth digit of each account code for their own specific uses. These should map back to the DfE code for the DfE’s financial reporting.

For example, under 530990, the trust could set up account codes 530991 for ‘Finance and administration support’. This would be summarised up to 530990 for the purposes of DfE’s financial returns.

Other intra trust recharges:

If the recharge is between academies within the trust, we suggest that the appropriate academies either:

• debits and credits the same appropriate expenditure code in each academy
• sets up an additional local account code under the relevant DfE account code so that these charges can be identified separately if the trust wishes

Any balances should net to zero when reporting at trust level. Balances at academy level will be visible in the academy level benchmarking tables. This ensures expenditure is allocated to the correct field in DfE’s financial returns.

The treatment is different where a trust’s central services provide an academy within the trust an income contribution towards rent. There are 2 scenarios set out below. The entries shown are based on internal journal entries, assuming the trust has a single bank account.

Scenario 1 : The academy has a leasehold agreement for the building:

• CR: academy cost centre – 735100 ‘Operating leases’ > ‘Building rent payable’
• DR: trust (central services) cost centre – 735100 ‘Short term or low value lease: land and building rent payable’ > ‘Land and building rent payable’

Scenario 2 : The academy owns the building:

• CR: academy cost centre – 530990 ‘Trust contribution from academy’
• DR: trust (central services) cost centre – 835170 ‘Contribs from academies to trust’

We appreciate that the descriptions indicate that this is the wrong way round, as in most instances funding is transferred from the academy to the trust, but in this instance it is correct to use them in this way.

Inter-trust recharges:

If the recharge is between trusts and is part of a traded service, then the charge to the trust should be allocated to an income code. However, for seconded staff, you should use account codes 675300/675320 for secondment income. Secondment income is included within the staff costs range as the income should net off against the salary costs, so that your salary costs are shown no higher than they really are.

Intra-trust trading and recharges may need to be reported within the counterparty section of the AR. Counterparty categories are shown against relevant account codes on the ‘Academies CoA’ tab within the academies CoA spreadsheet.

4.2.6 Leasehold land depreciation

DfE does not advise on how to account for a reduction in the value of leasehold land and buildings. Both the AAD and the AR combine land and buildings together in descriptions and reporting requirements.

It may be relevant to impair the land if the value of property in the surrounding area has reduced. Use account code 120910 ‘Leasehold land: impairment charged’. If a trust wishes to show depreciation against a leasehold land to account for the right of use asset, the CoA 2026 to 2027 now includes account codes to do this.

Further guidance can be found in section 3.24, under the ‘Land and buildings’ heading, in the Academies accounts direction, which provides scenarios of long-term leases.

4.2.7 Teaching school hub expenditure

Trusts should allocate all teaching school hub costs onto a separate cost centre as this will still need to be reported as a single line in the financial statements, if material, in the same way that any other trading activity or education would expect to be. See section 3.141 in the Academies accounts direction 2025 to 2026.

5. Updates to the 2026 to 2027 chart of accounts

This section includes:

There have been several updates to the academies CoA for the 2026 to 2027 financial year.

All changes are shown in the tables below and include:

• 184 new account codes – table 5.1.1
• 7 new summary categories – table 5.1.2
• 17 deleted account codes – table 5.1.3
• updated mappings from account codes to academies AR fields – table 5.2.1
• updated descriptions – table 5.3.1

Updates are highlighted in yellow on the ‘Academies CoA’ tab within the academies CoA 2026 to 2027 spreadsheet and are also listed on the ‘ACoA change log’ tab within the same document.

The following tables highlight updates to the academies CoA released in July 2026 from the previous version released in June 2025.

5.1 New and deleted account codes and form fields

See the following tables to find out what has been updated in the academies CoA 2026 to 2027 release.

Table 5.1.1 – new account codes

Account code	Account code description	Reason for update	Action for trusts
120700	FA: Leasehold Land: Depreciation brought forward	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
120710	FA: Leasehold Land: Depreciation charged	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
120720	FA: Leasehold Land: Depreciation  - academy transfer in	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
120730	FA: Leasehold Land: Depreciation  - academy transfer out	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
120740	FA: Leasehold Land: Depreciation - eliminated on disposal	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
120750	FA: Leasehold Land: Depreciation - revaluation	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
120760	FA: Leasehold Land: Depreciation - reclassification	New code to enable trusts to report leasehold land depreciation	Trusts can use these new codes if they wish to account for the right of use of leasehold land. These adjustments previously had to be entered against leasehold buildings.
136100	FA: Plant and Machinery (Leased): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136200	FA: Plant and Machinery (Leased): Additions School Rebuilding Programme	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136210	FA: Plant and Machinery (Leased): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136220	FA: Plant and Machinery (Leased): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136230	FA: Plant and Machinery (Leased): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136300	FA: Plant and Machinery (Leased): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136310	FA: Plant and Machinery (Leased): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136320	FA: Plant and Machinery (Leased): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136400	FA: Plant and Machinery (Leased): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136410	FA: Plant and Machinery (Leased): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136500	FA: Plant and Machinery (Leased): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136510	FA: Plant and Machinery (Leased): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136600	FA: Plant and Machinery (Leased): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136610	FA: Plant and Machinery (Leased): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136700	FA: Plant and Machinery (Leased): Depreciation brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136710	FA: Plant and Machinery (Leased): Depreciation charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136720	FA: Plant and Machinery (Leased): Depreciation  - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136730	FA: Plant and Machinery (Leased): Depreciation  - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136740	FA: Plant and Machinery (Leased): Depreciation - eliminated on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136750	FA: Plant and Machinery (Leased): Depreciation - revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136760	FA: Plant and Machinery (Leased): Depreciation - reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136900	FA: Plant and Machinery (Leased): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136910	FA: Plant and Machinery (Leased): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136920	FA: Plant and Machinery (Leased): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136930	FA: Plant and Machinery (Leased): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
136940	FA: Plant and Machinery (Leased): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.
141100	FA: Furniture and Equipment (Leased): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141200	FA: Furniture and Equipment (Leased): Additions School Rebuilding Programme	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141210	FA: Furniture and Equipment (Leased): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141220	FA: Furniture and Equipment (Leased): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141230	FA: Furniture and Equipment (Leased): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141300	FA: Furniture and Equipment (Leased): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141310	FA: Furniture and Equipment (Leased): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141320	FA: Furniture and Equipment (Leased): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141400	FA: Furniture and Equipment (Leased): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141410	FA: Furniture and Equipment (Leased): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141500	FA: Furniture and Equipment (Leased): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141510	FA: Furniture and Equipment (Leased): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141600	FA: Furniture and Equipment (Leased): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141610	FA: Furniture and Equipment (Leased): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141700	FA: Furniture and Equipment (Leased): Depreciation brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141710	FA: Furniture and Equipment (Leased): Depreciation charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141720	FA: Furniture and Equipment (Leased): Depreciation  - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141730	FA: Furniture and Equipment (Leased): Depreciation  - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141740	FA: Furniture and Equipment (Leased): Depreciation - eliminated on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141750	FA: Furniture and Equipment (Leased): Depreciation - revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141760	FA: Furniture and Equipment (Leased): Depreciation - reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141900	FA: Furniture and Equipment (Leased): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141910	FA: Furniture and Equipment (Leased): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141920	FA: Furniture and Equipment (Leased): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141930	FA: Furniture and Equipment (Leased): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
141940	FA: Furniture and Equipment (Leased): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.
146100	FA: Computer Equipment (Leased): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146200	FA: Computer Equipment (Leased): Additions School Rebuilding Programme	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146210	FA: Computer Equipment (Leased): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146220	FA: Computer Equipment (Leased): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146230	FA: Computer Equipment (Leased): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146300	FA: Computer Equipment (Leased): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146310	FA: Computer Equipment (Leased): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146320	FA: Computer Equipment (Leased): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146400	FA: Computer Equipment (Leased): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146410	FA: Computer Equipment (Leased): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146500	FA: Computer Equipment (Leased): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146510	FA: Computer Equipment (Leased): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146600	FA: Computer Equipment (Leased): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146610	FA: Computer Equipment (Leased): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146700	FA: Computer Equipment (Leased): Depreciation brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146710	FA: Computer Equipment (Leased): Depreciation charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146720	FA: Computer Equipment (Leased): Depreciation  - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146730	FA: Computer Equipment (Leased): Depreciation  - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146740	FA: Computer Equipment (Leased): Depreciation - eliminated on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146750	FA: Computer Equipment (Leased): Depreciation - revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146760	FA: Computer Equipment (Leased): Depreciation - reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146900	FA: Computer Equipment (Leased): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146910	FA: Computer Equipment (Leased): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146920	FA: Computer Equipment (Leased): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146930	FA: Computer Equipment (Leased): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
146940	FA: Computer Equipment (Leased): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.
151100	FA: Motor Vehicles (Leased): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151210	FA: Motor Vehicles (Leased): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151220	FA: Motor Vehicles (Leased): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151230	FA: Motor Vehicles (Leased): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151300	FA: Motor Vehicles (Leased): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151310	FA: Motor Vehicles (Leased): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151320	FA: Motor Vehicles (Leased): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151400	FA: Motor Vehicles (Leased): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151410	FA: Motor Vehicles (Leased): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151510	FA: Motor Vehicles (Leased): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151510	FA: Motor Vehicles (Leased): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151600	FA: Motor Vehicles (Leased): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151610	FA: Motor Vehicles (Leased): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151700	FA: Motor Vehicles (Leased): Depreciation brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151710	FA: Motor Vehicles (Leased): Depreciation charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151720	FA: Motor Vehicles (Leased): Depreciation  - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151730	FA: Motor Vehicles (Leased): Depreciation  - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151740	FA: Motor Vehicles (Leased): Depreciation - eliminated on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151751	FA: Motor Vehicles (Leased): Depreciation - revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151760	FA: Motor Vehicles (Leased): Depreciation - reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151900	FA: Motor Vehicles (Leased): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151910	FA: Motor Vehicles (Leased): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151920	FA: Motor Vehicles (Leased): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151930	FA: Motor Vehicles (Leased): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
151940	FA: Motor Vehicles (Leased): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.
161100	FA: AUC LandB (Leased): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161200	FA: AUC LandB (Leased): Additions School Rebuilding Programme	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161210	FA: AUC LandB (Leased): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161220	FA: AUC LandB (Leased): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161230	FA: AUC LandB (Leased): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161300	FA: AUC LandB (Leased): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161310	FA: AUC LandB (Leased): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161320	FA: AUC LandB (Leased): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161400	FA: AUC LandB (Leased): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161410	FA: AUC LandB (Leased): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161500	FA: AUC LandB (Leased): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161510	FA: AUC LandB (Leased): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161610	FA: AUC LandB (Leased): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161610	FA: AUC LandB (Leased): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161900	FA: AUC LandB (Leased): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161910	FA: AUC LandB (Leased): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161920	FA: AUC LandB (Leased): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161930	FA: AUC LandB (Leased): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
161940	FA: AUC LandB (Leased): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162100	FA: AUC Other (Owned): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162200	FA: AUC Other (Owned): Additions School Rebuilding Programme	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162210	FA: AUC Other (Owned): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162220	FA: AUC Other (Owned): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162230	FA: AUC Other (Owned): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162300	FA: AUC Other (Owned): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162310	FA: AUC Other (Owned): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162320	FA: AUC Other (Owned): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162400	FA: AUC Other (Owned): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162410	FA: AUC Other (Owned): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162500	FA: AUC Other (Owned): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162510	FA: AUC Other (Owned): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162600	FA: AUC Other (Owned): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162610	FA: AUC Other (Owned): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162900	FA: AUC Other (Owned): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162910	FA: AUC Other (Owned): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162920	FA: AUC Other (Owned): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162930	FA: AUC Other (Owned): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
162940	FA: AUC Other (Owned): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163100	FA: AUC Other (Leased): Cost brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163200	FA: AUC Other (Leased): Additions School Rebuilding Programme	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163210	FA: AUC Other (Leased): Additions DfE Capital Grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163220	FA: AUC Other (Leased): Additions other capital grant	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163230	FA: AUC Other (Leased): Additions other	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163300	FA: AUC Other (Leased): Transfer on conversion (LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163310	FA: AUC Other (Leased): Transfer on conversion (not LA)	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163320	FA: AUC Other (Leased): Transfer in - existing academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163400	FA: AUC Other (Leased): Donation from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163410	FA: AUC Other (Leased): Donations - not from DfE	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163500	FA: AUC Other (Leased): Disposals	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163510	FA: AUC Other (Leased): Transfer out of an academy	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163610	FA: AUC Other (Leased): Cost reclassification	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163610	FA: AUC Other (Leased): Cost revaluation	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163900	FA: AUC Other (Leased): Impairment brought forward	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163910	FA: AUC Other (Leased): Impairment charged	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163920	FA: AUC Other (Leased): Impairment released on disposal	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163930	FA: AUC Other (Leased): Impairment - academy transfer in	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting.
163940	FA: AUC Other (Leased): Impairment - academy transfer out	So trusts are able to record leased asset values.	If trusts previously recorded lease values against existing assets under construction (AUC) codes, transfer to new category. AuC should also be split into ‘Land and Buildings’ and ‘Other’ categories. This information will be required for financial reporting
173100	FA: IFA AUC Development Costs: Cost brought forward	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173230	FA: IFA AUC Development Costs: Additions other	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173300	FA: IFA AUC Development Costs: Transfer on conversion (LA)	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173310	FA: IFA AUC Development Costs: Transfer on conversion (not LA)	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173320	FA: IFA AUC Development Costs: Transfer in - existing academy	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173420	FA: IFA AUC Development Costs: Donations - other	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173500	FA: IFA AUC Development Costs: Disposals	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173510	FA: IFA AUC Development Costs: Transfer out of an academy	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173600	FA: IFA AUC Development Costs: Cost reclassification	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173610	FA: IFA AUC Development Costs: Cost revaluation	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173900	FA: IFA AUC Development Costs: Impairment brought forward	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173910	FA: IFA AUC Development Costs: Impairment charged	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173920	FA: IFA AUC Development Costs: Impairment released on disposal	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173930	FA: IFA AUC Development Costs: Impairment - academy transfer in	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
173940	FA: IFA AUC Development Costs: Impairment - academy transfer out	So trusts are able to record and report AUC and development costs for intangible FA in the same way they can for tangible FA	If trusts record IFA assets under construction under ‘Software’  or ‘Other intangible fixed assets’ categories, then transfer values to this new category
880270	SP: Other supplies and services: Interest charges due to late payments	New code to enable trusts to report interest charges from late payments.	Trusts can use this new account code if they have appropriate expenditure.
880280	SP: Other supplies and services: Penalties and fines	New code to enable trusts to report penalties and fines.	Trusts can use this new account code if they have appropriate expenditure.

Table 5.1.2 – new summary categories

L2 summary code	L2 summary code description	Reason for update	Action for trusts	Source
136000	Plant & Machinery (Leased)	So trusts are able to record leased asset values.	If trusts previously recorded finance lease values against existing plant and machinery asset codes, transfer to new category. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases.
141000	Furniture & Equipment (Leased)	So trusts are able to record leased asset values.	If trusts previously recorded finance lease values against existing furniture and equipment asset codes, transfer to new category. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases.
146000	Computer Equipment (Leased)	So trusts are able to record leased asset values.	If trusts previously recorded finance lease values against existing computer equipment asset codes, transfer to new category. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases.
151000	Motor Vehicles (Leased)	So trusts are able to record leased asset values.	If trusts previously recorded finance lease values against existing motor vehicle asset codes, transfer to new category. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases.
161000	Assets Under Construction: Land & buildings (Leased)	So trusts are able to record leased asset values.	If trusts previously recorded finance lease values against assets under construction codes, transfer to new category. Also splitting between land and buildings and other assets under construction. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases. Financial reporting  may require split of AUC into ‘Land and Buildings’ and ‘Other’
162000	Assets Under Construction: Other (Owned)	So trusts are able record assets under construction as ‘Land and buildings’ or ‘Other’ and split into owned and leased asset values.	If trusts previously recorded finance lease values against assets under construction codes, transfer to new category. Also splitting between land and buildings and other assets under construction. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases. Financial reporting  may require split of AUC into ‘Land and Buildings’ and ‘Other’
163000	Assets Under Construction: Other (Leased)	So trusts are able record assets under construction as ‘Land and buildings’ or ‘Other’ and split into owned and leased asset values.	If trusts previously recorded finance lease values against assets under construction codes, transfer to new category. Also splitting between land and buildings and other assets under construction. This information will be required for financial reporting.	AAD 2025/26 Annex B which introduces new reporting requirements for leases. Financial reporting  may require split of AUC into ‘Land and Buildings’ and ‘Other’

Table 5.1.3 – deleted account codes

Account code	Account code description	Reason for update	Action for trusts
150200	FA: Motor Vehicles: Additions Free Schools PSBP	PSPB/School rebuilding Programme funding no applicable for motor vehicles	There should be no action as no grant addition for this asset category
210100	CA: Subsidiaries (cost): Cost brought forward	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210200	CA: Subsidiaries (cost): Additions	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210300	CA: Subsidiaries (cost): Transfer on conversion (LA)	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210310	CA: Subsidiaries (cost): Transfer on conversion (not LA)	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210320	CA: Subsidiaries (cost): Transfer in - existing academy	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210500	CA: Subsidiaries (cost): Disposals	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210510	CA: Subsidiaries (cost): Transfer out of an academy	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210650	CA: Subsidiaries (cost): Reclassified from fixed invest	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210660	CA: Subsidiaries (cost): Reclassified to fixed invest	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210670	CA: Subsidiaries (cost): Reclassify within current invest	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
210910	CA: Subsidiaries (cost): Impair’t charged	Account code deleted as subsidiaries should not be accounted for as current assets	Account for values within range 180100 to 180910 ‘FA: Subsidiaries (cost)’
510970	IN: DfE Revenue Grants: Core schools budget grant	Account code deleted as CSBG will be rolled into GAG from September 2026. Any CSBG provided by LAs to trusts should be accounted for elsewhere and therefore we need to prevent trusts from using the incorrect account code.	If trusts are receiving CSBG from their local authority, it should be coded to 520100 ‘Other grants > LA SEN’
515350	IN: DfE Group Grants: Engineering Construction ITB	Machinery of Government Change. Now part of DWP.	Code income to 520300 ‘Government grant - not DfE’ from 2026/27
515400	IN: DfE Group Grants: Construction ITB	Machinery of Government Change. Now part of DWP.	Code income to 520300 ‘Government grant - not DfE’ from 2026/27
555350	IN: DfE Group capital grants: Engineering Construction ITB	Machinery of Government Change. Now part of DWP.	Code income to 520300 ‘Government grant - not DfE’ from 2026/27
555400	IN: DfE Group capital grants: Construction ITB	Machinery of Government Change. Now part of DWP.	Code income to 520300 ‘Government grant - not DfE’ from 2026/27

5.2 Updated mappings

Table 5.2.1 – updated mappings

Account code	Account code description	Accounts return (old/new)	Benchmarking central services (old/new)	Benchmarking academies (old/new)	Counterparty (old/new)	BFR (old/new)
720200	PR: Energy: Oil	CAS130 to CAS131	No change	No change	No change	No change
720300	PR: Energy: Electricity	CAS130 to CAS132	No change	No change	No change	No change
720500	PR: Energy: Biomass fuel and other renewable energy costs	CAS130 to CAS133	No change	No change	No change	No change
835170	SP: Administration: Contribs from academies to trust	OTA060 to CAS400	No change	No change	No change	No change
840110	SP: Transport: Vehicle fuel Costs	No change	No change	BTE280/BAE280 to BTE200/BAE200	No change	No change
840120	SP: Transport: Vehicle service/maintenance costs	No change	No change	BTE280/BAE280 to BTE200/BAE200	No change	No change
840130	SP: Transport: Taxes, tolls and congestion charges	No change	No change	BTE280/BAE280 to BTE200/BAE200	No change	No change
840200	SP: Transport: Vehicle Hire	No change	No change	BTE280/BAE280 to BTE200/BAE200	No change	No change

5.3 Updated descriptions

Table 5.3.1 – updated descriptions

Account code	Description column reference	CoA previous description	CoA updated description
135000	Amend L2 description	Plant and Machinery	Plant and Machinery (Owned)
140000	Amend L2 description	Furniture and Equipment	Furniture and Equipment (Owned)
145000	Amend L2 description	Computer Equipment	Computer Equipment (Owned)
150000	Amend L2 description	Motor Vehicles	Motor Vehicles (Owned)
160000	Amend L2 description	Assets Under Construction	Assets Under Construction: Land and buildings (Owned)
735000	Amend L2 description	Operating leases	Short term/low value leases
110200	Amend L3 description	FA: Freehold Land: Additions Free Schools PSBP	FA: Freehold Land: Additions School Rebuilding Programme
115200	Amend L3 description	FA: Freehold Buildings: Additions Free Schools PSBP	FA: Freehold Buildings: Additions School Rebuilding Programme
120200	Amend L3 description	FA: Leasehold Land: Additions Free Schools PSBP	FA: Leasehold Land: Additions School Rebuilding Programme
125200	Amend L3 description	FA: Leasehold Buildings: Additions Free Schools PSBP	FA: Leasehold Buildings: Additions School rebuilding Programme
130200	Amend L3 description	FA: Leasehold Improv’ts: Additions Free Schools PSBP	FA: Leasehold Improv’ts: Additions School Rebuilding Programme
135200	Amend L3 description	FA: Plant and Machinery: Additions Free Schools PSBP	FA: Plant and Machinery (Owned): Additions School Rebuilding Programme
140200	Amend L3 description	FA: Furniture and Equipment: Additions Free Schools PSBP	FA: Furniture and Equipment (Owned): Additions School Rebuilding Programme
145200	Amend L3 description	FA: Computer Equipment: Additions Free Schools PSBP	FA: Computer Equipment (Owned): Additions School Rebuilding Programme
160200	Amend L3 description	FA: AUC: Additions Free Schools PSBP	FA: AUC LandB (Owned): Additions School Rebuilding Programme
570100	Amend L3 description	Fee Income	Fee Income (Boarding provision only)
570200	Amend L3 description	DfE grants	DfE grants (Boarding provision only)
570220	Amend L3 description	Standards and Testing Agency	Standards and Testing Agency (Boarding provision only)
570230	Amend L3 description	Equalities and Human Rights Comm	Equalities and Human Rights Comm (Boarding provision only)
570240	Amend L3 description	Office of Children’s Commissioner	Office of Children’s Commissioner (Boarding provision only)
570250	Amend L3 description	Other government grants	Other government grants (Boarding provision only)
655100	Amend L3 description	Wages and salaries	Wages and salaries (Boarding provision only)
655150	Amend L3 description	Overtime	Overtime (Boarding provision only)
655200	Amend L3 description	Employers national insurance	Employers national insurance (Boarding provision only)
655300	Amend L3 description	Employers pension contribution	Employers pension contribution (Boarding provision only)
655500	Amend L3 description	Agency staff - direct staff	Agency staff - direct staff (Boarding provision only)
655550	Amend L3 description	Compensation - direct staff	Compensation - direct staff (Boarding provision only)
656100	Amend L3 description	Wages and salaries	Wages and salaries (Boarding provision only)
656150	Amend L3 description	Overtime	Overtime (Boarding provision only)
656200	Amend L3 description	Employers national insurance	Employers national insurance (Boarding provision only)
656300	Amend L3 description	Employers pension contribution	Employers pension contribution (Boarding provision only)
656520	Amend L3 description	Agency staff - support	Agency staff - support (Boarding Provision only)
656570	Amend L3 description	Compensation - support	Compensation - support (Boarding Provision only)
656600	Amend L3 description	Staff Welfare	Staff Welfare (Boarding Provision only)
656620	Amend L3 description	Staff Development	Staff Development (Boarding Provision only)
656650	Amend L3 description	Staff training	Staff training (Boarding Provision only)
656700	Amend L3 description	Staff insurance	Staff insurance (Boarding Provision only)
780100	Amend L3 description	Rates	Rates (Boarding Provision only)
780150	Amend L3 description	Water rates	Water rates (Boarding Provision only)
780200	Amend L3 description	Electricity	Electricity (Boarding Provision only)
780250	Amend L3 description	Gas	Gas (Boarding Provision only)
780300	Amend L3 description	Heating oil	Heating oil (Boarding Provision only)
780350	Amend L3 description	Short term/low value leases - Land and build	Short term/low value leases - Land and build (Boarding Provision only)
780400	Amend L3 description	Short term/low value leases - Photocopiers	Short term/low value leases - Photocopiers (Boarding Provision only)
780450	Amend L3 description	Short term/low value leases - Telephones	Short term/low value leases - Telephones (Boarding Provision only)
780500	Amend L3 description	Short term/low value leases - Other equip.	Short term/low value leases - Other equip. (Boarding Provision only)
780600	Amend L3 description	Insurance - Commercial provider	Insurance - Commercial provider (Boarding Provision only)
780700	Amend L3 description	Reps and renewals - Property	Reps and renewals - Property (Boarding Provision only)
780720	Amend L3 description	Reps and renewals - Grounds	Reps and renewals - Grounds (Boarding Provision only)
780750	Amend L3 description	Reps and renewals - Motor vehicles	Reps and renewals - Motor vehicles (Boarding Provision only)
780770	Amend L3 description	Reps and renewals - Equipment	Reps and renewals - Equipment (Boarding Provision only)
820370	Amend L3 description	ICT Admin Software (not capital)’	ICT Admin software and website costs
895100	Amend L3 description	Direct Goods and services	Direct Goods and services (Boarding Provision only)
895150	Amend L3 description	Direct Travel	Direct Travel (Boarding Provision only)
895200	Amend L3 description	Direct subsistence	Direct subsistence (Boarding Provision only)
895250	Amend L3 description	Catering	Catering (Boarding Provision only)
895300	Amend L3 description	Other direct cost	Other direct cost (Boarding Provision only)
895350	Amend L3 description	Bad debt expense	Bad debt expense (Boarding Provision only)
895400	Amend L3 description	Travel	Travel (Boarding Provision only)
895450	Amend L3 description	Subsistence	Subsistence (Boarding Provision only)
895500	Amend L3 description	Other support cost	Other support cost (Boarding Provision only)
895550	Amend L3 description	Other support cost Academy Trusts	Other support cost Academy Trusts (Boarding Provision only)
895600	Amend L3 description	(Gain)/loss on disp of tang FA	(Gain)/loss on disp of tang FA (Boarding Provision only)
895650	Amend L3 description	(Gain)/loss on disp of Intang FA	(Gain)/loss on disp of Intang FA (Boarding Provision only)
895700	Amend L3 description	(Gain)/loss on disp of invest’s	(Gain)/loss on disp of invest’s (Boarding Provision only)

6. Using the academies CoA with automation

For those using the automation functionality, DfE has provided a mapping report that compares the trust’s FMS data at account code level with the populated AR. This enables trusts to understand how their trial balance data has populated the AR.

For more information about automation, follow the links provided in Automation, information and enquiries.

7. Further enquiries

7.1 Academies CoA enquiries

If you have further questions about the academies CoA, you can contact DfE using the customer help portal. Put ‘Academies chart of accounts’ at the top of your enquiry.

7.2 Automation information and enquiries

If you would like to know more about automation, see the Guide to automating the academies accounts return and financial statements.

If you would like to know more about which FMS suppliers offer the academies CoA and automation, see Choosing a trust’s financial management system (FMS).

If you would like to get in touch to find out more about adopting automation, you can contact DfE using the customer help portal. Put ‘Automation’ at the top of your enquiry.