*See appendix A for definitions of these services and administrative activities.

categories. Within each major general ledger category, individual account titles are described bythe second and third digits. Definitions of each general ledger account, sample debit and credit journal entries, and account balances are provided in Appendix B.

Resource Codes-The last three digits in the MAS Management
Account Code represent the lowest level of detail (i.e., most
descriptive) in the MAS. These are
are used to describe
expenditures by object of expenditure, at a greater detail than
provided through the general ledger expenditure accounts. Ex-
hibit XII-6 lists resource codes that may be modified or
expanded as needed.

3. EXAMPLES OF MAS CLASSIFICATIONS

Financial events are classified according to some combination of the six MAS elements-fund, functional cost center, location, activity code, general ledger, and resource codes.

An illustration of the use of the MAS within an AAA with a direct service component appears in Exhibit XII-7. When possible, the distribution basis and the amount distributed to each account should be determined at the time the transaction is first entered into the accounting system.