The following property classification codes shall be used:

Code Description

1. (1) AC01 Checking Accounts;
2. (2) AC02 Savings Accounts;
3. (3) AC03 Matured CD or Sav Cert;
4. (4) AC04 Christmas Club Fund;
5. (5) AC05 Money on Dep to Secure Fund;
6. (6) AC06 Security Deposits;
7. (7) AC07 Unidentified Deposits;
8. (8) AC08 Suspense Accounts;
9. (9) AC09 Individual Retirement Accounts;
10. (10) AC99 Aggregate Account Balances under fifty dollars ($50.00);
11. (11) CK01 Cashier's Checks;
12. (12) CK02 Certified Checks;
13. (13) CK03 Registered Checks;
14. (14) CK04 Treasurer's Checks;
15. (15) CK05 Drafts;
16. (16) CK06 Warrants;
17. (17) CK07 Money Orders;
18. (18) CK08 Traveler's Checks;
19. (19) CK09 Foreign Exchange Checks;
20. (20) CK10 Expense Checks;
21. (21) CK11 Pension Checks;
22. (22) CK12 Credit Checks or Memos;
23. (23) CK13 Vendor Checks;
24. (24) CK14 Checks Written Off to Income;
25. (25) CK15 Other Outstanding Official Checks;
26. (26) CK16 CD Interest Checks;
27. (27) CK99 Aggregate Uncashed Checks under fifty dollars ($50.00);
28. (28) MI01 Net Revenue Interest;
29. (29) MI02 Royalties;
30. (30) MI03 Overriding Royalties;
31. (31) MI04 Production Payments;
32. (32) MI05 Working Interest;
33. (33) MI06 Bonuses;
34. (34) MI07 Delay Rentals;
35. (35) MI08 Shut-In Royalties;
36. (36) MI09 Minimum Royalties;
37. (37) MI99 Aggregate Mineral Interests under fifty dollars ($50.00);
38. (38) MS01 Wages, Payroll, Salary;
39. (39) MS02 Commissions;
40. (40) MS03 Workers' Compensation Benefits;
41. (41) MS04 Payment for Goods & Services;
42. (42) MS05 Customer Overpayments;
43. (43) MS06 Unidentified Remittances;
44. (44) MS07 Unrefunded Overcharges;
45. (45) MS08 Accounts Payable;
46. (46) MS09 Credit Balances
47. (47) MS10 Discounts Due;
48. (48) MS11 Refunds Due;
49. (49) MS12 Unredeemed Gift Certificates;
50. (50) MS13 Unclaimed Loan Collateral;
51. (51) MS14 Pension & Profit Sharing Plans (IRA, KEOGH);
52. (52) MS15 Dissolution or Liquidation;
53. (53) MS16 Misc Outstanding Checks;
54. (54) MS17 Misc Intangible Prop;
55. (55) MS18 Suspense Liabilities;
56. (56) MS19 Layaway Deposits & Payments;
57. (57) MS20 Rents;
58. (58) MS99 Aggregate Misc Checks & Intangible Personal Property Under fifty dollars ($50.00);
59. (59) SD01 Safe Deposit Box Contents;
60. (60) SD02 Other Safekeeping;
61. (61) SD03 Other Tangible Property;
62. (62) CT01 Escrow Funds;
63. (63) CT02 Condemnation Awards;
64. (64) CT03 Missing Heirs' Fund;
65. (65) CT04 Suspense Accounts;
66. (66) CT05 Other Court Deposits;
67. (67) CT06 Real Property Proceeds;
68. (68) CT07 Cash Bonds;
69. (69) CT08 Partial Payments;
70. (70) CT09 Judgments;
71. (71) CT10 Trust Funds;
72. (72) CT99 Aggregate Court Deposits Under fifty dollars ($50.00);
73. (73) IN01 Individual Policy Benefits or Claim Payments;
74. (74) IN02 Group Policy Benefits or Claim Payments;
75. (75) IN03 Proceeds Due Beneficiaries;
76. (76) IN04 Proceeds From Matured Policies, Endowments or Annuities;
77. (77) IN05 Premium Refunds;
78. (78) IN06 Unidentified Remittances;
79. (79) IN07 Other Amounts Due Under Policy Terms;
80. (80) IN08 Agent Credit Balances;
81. (81) IN99 Aggregate Insurance Policy Under fifty dollars ($50.00)
82. (82) SC01 Dividends;
83. (83) SC02 Interest (Bond Coupons);
84. (84) SC03 Principal Payments;
85. (85) SC04 Equity Payments;
86. (86) SC05 Profits;
87. (87) SC06 Funds Paid to Purchase Shares;
88. (88) SC07 Funds for Stocks and Bonds;
89. (89) SC08 Shares of Stock (Returned by Post Office);
90. (90) SC09 Cash for Fractional Shares;
91. (91) SC10 Unexchanged Stock & Fractional Shares of Successor Corp;
92. (92) SC11 Other Cert of Ownership;
93. (93) SC12 Underlying Shares or Other Outstanding Certificates;
94. (94) SC13 Funds for Liquidation Redemption;
95. (95) SC14 Debentures;
96. (96) SC15 US Gov't Securities;
97. (97) SC16 Mutual Fund Shares;
98. (98) SC17 Warrants (Rights);
99. (99) SC18 Matured Bond Principal;
100. (100) SC19 Dividend Reinvestment Plans;
101. (101) SC20 Credit Balances;
102. (102) SC99 Aggregate Security Related Cash Under fifty dollars ($50.00);
103. (103) TR01 Paying Agent Accounts;
104. (104) TR02 Undelivered or Uncashed Dividends;
105. (105) TR03 Funds Held In Fiduciary Capacity;
106. (106) TR04 Escrow Accounts;
107. (107) TR05 Trust Vouchers;
108. (108) TR99 Aggregate Trust Property Under fifty dollars ($50.00);
109. (109) UT01 Utility Deposits;
110. (110) UT02 Membership Fees;
111. (111) UT03 Refunds or Rebates;
112. (114) UT04 Capital Credit Distributions;
113. (115) UT99 Aggregate Utility Property Under fifty dollars ($50.00);

114. (116) ZZZZ Properties Not Identified Above

     With regard to transactions between business associations, the following types of property are covered by the statutory exclusion provide in G.S. 116B-54(e), and no reporting to the State of North Carolina on behalf of North Carolina owners would be required; (42) MS05--Customer Overpayments; (44) MS07—Unrefunded Overcharges; (46) MS09—Credit Balances; (47) MS10—Discounts Due; and (48) MS11—Refunds Due. As for (22) CK—Credit Checks or Memos, to the extent a credit memo reflects an overpayment, underpayment, discount, or refund, it is also excludred from the reporting requirements.

History Note: Authority G.S. 116B‑60; 116B‑80;
Eff. February 1, 1982;
Amended Eff. April 1, 2001; November 1, 1988;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 6, 2016.