PRIMARY UNIFORM TRANSACTION CODE LIST

Update	d May 1, 2011

The Uniform Transaction Codes (UTCs) are seven-digit codes designed to track estate receipts and disbursements. They are analogous to the account numbers used in a bookkeeping system's chart of accounts.

UTCs are assigned to each Form 2 transaction as it is recorded. The first four digits of the UTC represent the "primary" code that is used by trustees in all United States Trustee regions. The next two digits of the UTC represent a sub-code, which will vary by region. The last digit is called a wildcard and will vary by type of transaction (0 = normal, compensable transaction; 1 = unclaimed funds turned over to Clerk; 2 = non-compensable transaction).

Guidance for using the UTCs may be found in the Primary Uniform Transaction Code Reference Guide. Additional instructions, particularly for using the sub-codes, will be provided by the United States Trustee.

The UTCs are designed with the Form 4 in mind. That is, they "roll-up" into the Form 4 categories, as shown in the following table:

FORM 4

CATEGORY	UNIFORM TRANSACTION

CODES	DESCRIPTION

The portion of the code delineated as "xxx," "xx2," or "00x"

varies by region and by type of transaction. See the

United States Trustee for further information.
GROSS RECEIPTS	Scheduled Assets
1110-00x	Liquidation of Real Property (Schedule A)
1121-00x	Notes and Accounts Receivable
1122-00x	Rents
1123-00x	Royalties and Dividends
1124-00x	Tax Refunds
1129-00x	Liquidation of Other Schedule B Property
1130-00x	Revenue from Operating Chapter 7
1141-00x	Preference/Fraudulent Transfer Litigation
1142-00x	Personal Injury Litigation
1149-00x	Other Litigation/Settlements
1180-00x	Non-Estate Receipts
Assets Not Originally Scheduled
1210-00x	Liquidation of Real Property
1221-00x	Notes and Accounts Receivable
1222-00x	Rents
1223-00x	Royalties and Dividends
1224-00x	Tax Refunds
1229-00x	Liquidation of Other Personal Property
1230-00x	Revenue from Operating Chapter 7
1241-00x	Preference/Fraudulent Transfer Litigation
1242-00x	Personal Injury Litigation
1249-00x	Other Litigation/Settlements
1270-00x	Interest Income (from estate accounts/investments)
1280-00x	Non-Estate Receipts
1290-xxx	Other Receipts
FUNDS PD. TO DEBTOR	8100-002	Exemptions
8200-xx2	Surplus Funds Paid to Debtor §726(a)(6)
FUNDS PD TO 3RD PARTIES	8500-00x	Funds Paid to Third Parties
SECURED CLAIMS
Real Estate	4110-00x	Real Estate–Consensual Liens (mortgages, deeds of trust)
4120-00x	Real Estate–Non-consensual Liens (judgments)
Pers. Prop./Intangibles	4210-00x	Personal Property and Intangibles–Consensual Liens
4220-00x	Personal Property and Intangibles–Non-consensual Liens
IRS Tax Liens	4300-00x	Internal Revenue Service Tax Liens (pre-petition)
Other Gov. Tax Liens	4700-00x	Real Property Tax Liens (pre-petition)
4800-00x	State and Local Tax Liens (pre-petition, not real property)
PRIORITY CLAIMS–CHAPTER 7 ADMIN. FEES/EXP
Trustee Fees	2100-00x	Trustee Compensation
Trustee Expenses	2200-00x	Trustee Expenses
Legal Fees–Trustee Firm	3110-00x	Attorney for Trustee Fees (Trustee Firm)
Legal Exp.–Trustee Firm	3120-00x	Attorney for Trustee Expenses (Trustee Firm)
Legal Fees–Other Firm	3210-xxx	Attorney for Trustee Fees (Other Firm)
Legal Exp.–Other Firm	3220-xxx	Attorney for Trustee Expenses (Other Firm)
Acct. Fees–Trustee Firm	3310-00x	Accountant for Trustee Fees (Trustee Firm)
Acct. Exp–Trustee Firm	3320-00x	Accountant for Trustee Expenses (Trustee Firm)
Acct. Fees–Other Firm	3410-xxx	Accountant for Trustee Fees (Other Firm)
Acct. Exp.–Other Firm	3420-xxx	Accountant for Trustee Expenses (Other Firm)
Real Estate Comm.	3510-00x	Realtor for Trustee Fees
3520-00x	Realtor for Trustee Expenses
Auctioneer/Liquid. Fees	3610-00x	Auctioneer for Trustee Fees
3630-00x	On-line Auctioneer for Trustee Fees
Auctioneer/Liquid. Exp	3620-00x	Auctioneer for Trustee Expenses
3640-00x	On-line Auctioneer for Trustee Expenses
Other Prof. Fees/Exp.	3701-00x	Attorney for Debtor Fees
3702-00x	Attorney for Debtor Expenses
3711-00x	Appraiser for Trustee Fees
3712-00x	Appraiser for Trustee Expenses
3721-00x	Arbitrator/Mediator for Trustee Fees
3722-00x	Arbitrator/Mediator for Trustee Expenses
3731-xxx	Consultant for Trustee Fees
3732-xxx	Consultant for Trustee Expenses
3991-xxx	Other Professional Fees
3992-xxx	Other Professional Expenses
Exp. of Operating Ch. 7	2690-xxx	Chapter 7 Operating Case Expenses
Other Expenses	2300-00x	Bond Payments
2410-00x	Administrative Rent (post-petition storage fees, leases)
2420-xxx	Costs to Secure/Maintain Property ( insurance, locks, etc.)
2500-00x	Costs re Sale of Property (closing costs, etc. not realtor comm.)
2600-00x	Bank Service Fees
2990-xxx	Other Chapter 7 Administrative Expenses
Income Taxes–IRS	2810-00x	Income Taxes - Internal Revenue Service (post-petition)
Other State/Local Taxes	2820-00x	Other State or Local Taxes (post-petition)
US Trustee Fees	2950-00x	US Trustee Quarterly Fees
Court Costs	2700-00x	Clerk of the Court Costs
PRIOR CHAPTER ADMIN FEES/EXP. (Use the UTCs in this section only for expenses incurred under a prior chapter and unpaid at the time of conversion to chapter 7.)
Trustee Fees	6101-00x	Trustee Compensation
Trustee Expenses	6102-00x	Trustee Expenses
Legal Fees–Trustee Firm	6110-00x	Attorney for Trustee Fees (Trustee Firm)
Legal Exp.–Trustee Firm	6120-00x	Attorney for Trustee Expenses (Trustee Firm)
Legal Fees–Other Firm	6210-xxx	Attorney for Trustee/DIP Fees (Other Firm)
Legal Exp.–Other Firm	6220-xxx	Attorney for Trustee/DIP Expenses (Other Firm)
Acct. Fees–Trustee Firm	6310-00x	Accountant for Trustee Fees (Trustee Firm)
Acct. Exp–Trustee Firm	6320-00x	Accountant for Trustee Expenses (Trustee Firm)
Acct. Fees–Other Firm	6410-xxx	Accountant for Trustee/DIP Fees (Other Firm)
Acct. Exp.–Other Firm	6420-xxx	Accountant for Trustee/DIP Expenses (Other Firm)
Real Estate Comm.	6510-00x	Realtor for Trustee/DIP Fees
6520-00x	Realtor for Trustee/DIP Expenses
Auctioneer/Liquid. Fees	6610-00x	Auctioneer Fees
6630-00x	On-line Auctioneer Fees
Auctioneer/Liquid. Exp.	6620-00x	Auctioneer Expenses
6640-00x	On-line Auctioneer Expenses
Other Prof. Fees/Exp.	6700-xxx	Other Professional Fees
6710-xxx	Other Professional Expenses
Income Taxes–IRS	6810-xxx	Income Taxes - Internal Revenue Service
Other State/Local Taxes	6820-xxx	Other State or Local Taxes
Operating Expenses	6910-00x	Trade Debt
6920-00x	Administrative Rent (post-petition storage fees, leases)
6950-xxx	Other Operating Expenses
Other Expenses	6990-00x	Other Prior Chapter Administrative Expenses
PRIORITY CREDITORS
§ 507(a)(1)	5100-00x	Domestic Support Obligations – § (507)(a)(1)
§ 507(a)(4)	5300-00x	Wages – § 507(a)(4)
§ 507(a)(5)	5400-00x	Contributions to Employee Benefit Plans – § 507(a)(5)
§ 507(a)(8)	5800-00x	Claims of Governmental Units – § 507(a)(8)
§ 507(a)(3), (6), (7),	5200-00x	Unsecured Claims Allowed Under § 502(f) – § 507(a)(3)
(9) & (10)	5500-00x	Unsecured Claims of Farmers/Fisherman – § 507(a)(6)
5600-00x	Deposits – § 507(a)(7)
5900-00x	Federal Depository Institutions – § 507(a)(9)
5910-00x	Death & Personal Injury Claims from DUI – § 507(a)(10)
GENERAL UNSECURED CLAIMS
7100-xxx	General Unsecured – § 726(a)(2)
7200-00x	Tardy General Unsecured – § 726(a)(3)
7300-00x	Fines, Penalties – § 726(a)(4)
7400-00x	Subordinated General Unsecured
7990-00x	Surplus Case Interest on Unsecured Claims (including priority)
MISCELLANEOUS
9999-000	Account Transfers