| Accounting Department (AD) |
AD #
PDF Files |
Date |
Description |
Transfer
Req. # |
Legal Posting
Year |
GAAP Posting
Year |
| AD2012-03 |
9-26-12 |
Continuing Education Balance Transfer |
|
N/A |
N/A |
| AD2012-02 |
4-16-12 |
Revised Plan of Financial Adjustment |
|
N/A |
N/A |
| AD2012-01 |
2-21-12 |
Revision of AD 2011-02 - Early Start Program Waiver Accounting Requirements |
|
N/A |
N/A |
| Accounting Department - Notice of Accounting Transactions (AD NOAT) |
AD NOAT #
PDF Files |
Date |
Description |
Transfer
Req. # |
Legal Posting
Year |
GAAP Posting
Year |
| AN12-120 |
12-26-12 |
Transaction Request (TR129046) to allocate CPDC Legal Counsel Fees to project CH-143, CSU, Chico State University, Taylor II Replacement Building |
129046 |
FY 2012/13 |
FY 2012/13 |
| AN12-119 |
12-26-12 |
Transaction Request (TR129051) to allocate final premium for builders risk insurance to project LA-728, CSU, Los Angeles University Corporation Yard and Public Safety project |
129051 |
FY 2012/13 |
FY 2012/13 |
| AN12-118 |
12-26-12 |
Transaction Request (TR129048) to allocate CPDC Legal Counsel Fees to project BA-230, CSU, Bakersfield University, Art Center and Satellite Plant |
129048 |
FY 2012/13 |
FY 2012/13 |
| AN12-117 |
12-26-12 |
Transaction Request (TR129047) to allocate CPDC Legal Counsel Fees to project MB-222, CSU, Monterey Bay University, Academic Building II |
129047 |
FY 2012/13 |
FY 2012/13 |
| AN12-116 |
12-26-12 |
Transaction Request (TR129045) to allocate CPDC Title Report and Legal Counsel Fees to project SJ-493, CSU, San Jose State University, Spartan Complex Renovation (Seismic) |
129045 |
FY 2012/13 |
FY 2012/13 |
| AN12-115 |
12-17-12 |
General Fund Payroll Funding for December 2012 |
129043 |
FY 2012/13 |
FY 2012/13 |
| AN12-114 |
12-7-12 |
Fund Balance Clearing Report as of
November 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-113 |
12-5-12 |
Interagency Transactions as of November 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-112 |
11-28-12 |
FY 12/13 1st Quarter Unemployment Insurance (UI) Payments -
INFORMATION ONLY |
|
FY N/A |
FY N/A |
| AN12-111 |
11-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Northridge, University Student Union Satellite Food Service Expansion, Project Number NR-818 |
|
FY 2012/13 |
FY 2012/13 |
| AN12-110 |
11-21-12 |
Transaction Request (TR129033) to allocate CPDC Fuscoe Engineering Fees to project SJ-493, CSU, San Jose State University, Spartan Complex Renovation (Seismic) |
129033 |
FY 2012/13 |
FY 2012/13 |
| AN12-109 |
11-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Francisco, Housing Property Acquisition – Villas at Parkmerced (Lot #42), Project Number SF—107 |
|
FY 2012/13 |
FY 2012/13 |
| AN12-108 |
11-20-12 |
To close and purge remaining balances in all PeopleSoft funds associated with CSU Channel Islands, Student Housing Phase I (270 Beds), Project Number CI-778 |
|
FY 2012/13 |
FY 2012/13 |
| AN12-107 |
11-20-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Francisco, Stonestown Apartments and Land acquisition, Project Number SF-120 |
|
FY
2012/13 |
FY
2012/13 |
| AN12-106 |
11-20-12 |
General Fund Payroll Funding for November 2012 |
129037 |
FY
2012/13 |
FY 2012/13 |
| AN12-105 |
11-20-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Fullerton, Parking Structure 4 (Phase 1), Project Number FL-800 |
|
FY 2012/13 |
FY 2012/13 |
| AN12-104 |
11-20-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Diego, Albert’s College Apartment Acquisition, Project Number SD-1007 |
|
FY 2012/13 |
FY 2012/13 |
| AN12-103 |
11-7-12 |
Fund Balance Clearing Report as of
October 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-102 |
11-5-12 |
Interagency Transactions as of
October 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-101 |
10-24-12 |
General Fund Payroll Funding for October 2012 |
129027 |
FY 2012/13 |
FY 2012/13 |
| AN12-100 |
10-23-12 |
Fund 0575 Sacramento Union SCO Administrative Charge from June FY 2012 |
119083 |
FY 2012/13 |
FY 2012/13 |
| AN12-099 |
10-4-12 |
Fund Balance Clearing Report as of
September 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-098 |
10-3-12 |
FY 11/12 4th Quarter Unemployment Insurance (UI) Payments -
INFORMATION ONLY |
|
FY N/A |
FY N/A |
| AN12-097 |
10-3-12 |
Interagency Transactions as of September 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-096 |
9-25-12 |
General Fund Payroll Funding for September 2012 |
129021 |
FY 2012/13 |
FY 2012/13 |
| AN12-095 |
9-20-12 |
Transaction Request (TR129019) to move RBAN Expenditures to the New Bond Accounts for the University Center construction project SO-768 |
129019 |
FY
2012/13 |
FY
2012/13 |
| AN12-094 |
8-23-12 |
General Fund Payroll Funding for August 2012 |
129014 |
FY 2012/13 |
FY 2012/13 |
| AN12-093 |
7-25-12 |
General Fund Payroll Funding for July 2012 |
129007 |
FY 2012/13 |
FY 2012/13 |
| AN12-092 |
7-6-12 |
Maritime Academy: Non-Delegated CWIP & Statement of Capitalization FY 11-12 |
|
FY N/A |
FY N/A |
| AN12-091 |
7-6-12 |
Interagency Transactions as of June 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-090 |
7-5-12 |
Fund Balance Clearing Report as of June 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-089 |
6-30-12 |
Northridge Student Union 575-032 FBC Adjustment |
|
FY 2011/12 |
FY 2011/12 |
| AN12-088 |
7-2-12 |
Common Network Initiative CNI FY 11-12 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-087 |
6-27-12 |
Claim schedule COBN0415 to close DCF 0576048 and return balance of funds to the Cal Poly State University, San Luis Obispo, Auxiliary Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-086 |
6-25-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Fullerton, Auxiliary Services Corporation-Faculty/Staff Housing Refinance Project, Project Number FL-838 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-085 |
6-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Chico, Student Housing Expansion and Residential Dining Center Phase I, Project Number CH-217 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-084 |
6-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Bernardino, Coyote Apartments Phase I, Project Number SB-311 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-083 |
6-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Los Angeles, Bookstore-Dining Services, Project Number LA-162 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-082 |
6-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Sacramento, Student Union Expansion-Phase I, Project Number SA-150 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-081 |
6-21-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Maritime Academy, Student Housing (132 Beds), Project Number MA-025 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-080 |
6-20-12 |
Northridge Union DBMERF 0948 to 0575 Expense Swap |
119074 |
FY 2011/12 |
FY 2011/12 |
| AN12-079 |
6-20-12 |
Sacramento Student Union 575-015 PY SCO Charges |
119089 |
FY 2011/12 |
FY 2011/12 |
| AN12-078 |
6-19-12 |
Fund Balance Clearing Adjustment for Sonoma Union 0575-033 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-077 |
6-19-12 |
Fund 0575 Sacramento Union SCO Administrative Charge from May FY 2011 |
119083 |
FY 2011/12 |
FY 2011/12 |
| AN12-076 |
6-12-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Diego, Housing – Series AY, Project Number SD-139 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-075 |
6-12-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Stanislaus, Student Union Expansion, Project Number ST-142 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-074 |
6-11-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Fresno, Student Union – West Complex, Project Number FR-064 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-073 |
6-7-12 |
Fund Balance Clearing Report as of May 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-072 |
6-4-12 |
Interagency Transactions as of May 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-071 |
5-31-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Bernardino, Recreation Center, Project Number SB-784 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-070 |
5-25-12 |
Claim schedule COBN0413 to close DCF 0576600 and return balance of funds to the California Maritime Academy, Housing Program |
|
FY 2011/12 |
FY2011/12 |
| AN12-069 |
5-25-12 |
Claim schedule COBN0412 to close DCF 0576064 and return balance of funds to the Cal State University, Fullerton-Parking Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-068 |
5-25-12 |
Claim schedule COBN0411 to close DCF 0576618 and return balance of funds to the Cal State University, Channel Islands-Student Union Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-067 |
5-25-12 |
Claim schedule COBN0410 to close DCF 0576066 and return balance of funds to the Cal State University, San Luis Obispo-Parking Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-066 |
5-25-12 |
Claim schedule COBN0408 to close DCF 0576054 and return balance of funds to the Cal State University, Sacramento-Student Union Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-065 |
5-25-12 |
Claim schedule COBN0407 to close DCF 0576080 and return balance of funds to the Cal State University, Sacramento-Student Housing Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-064 |
5-24-12 |
Claim schedule COBN0406 to close DCF 0576696 and return balance of funds to the Cal State University, Chico-Student Housing Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-063 |
5-24-12 |
General Fund Payroll Funding for May 2012/Final for FY 11/12 |
119078 |
FY 2011/12 |
FY 2011/12 |
| AN12-062 |
5-21-12 |
FY 11/12 3rd Quarter Unemployment Insurance (UI) Payments - INFORMATION ONLY |
|
FY 2011/12 |
FY 2011/12 |
| AN12-061 |
5-4-12 |
Fund Balance Clearing Report as of April 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-060 |
5-3-12 |
Interagency Transactions as of April 30, 2012 |
|
FY N/A |
FY N/A |
| AN12-059 |
5-1-12 |
Transaction Request (TR119072) to record the Final Premium payment for Builders Risk Insurance for the CSU San Francisco, J. Paul Leonard/Sutro Library, Phase II, project number SF-396 |
119072 |
FY 2011/12 |
FY 2011/12 |
| AN12-058 |
4-25-12 |
General Fund Payroll Funding for April 2012 |
119070 |
FY 2011/12 |
FY 2011/12 |
| AN12-057 |
4-24-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Fullerton, Parking Structure #1, Project Number FL-746 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-056 |
4-24-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Northridge, Student Housing Phase I, Project Number NR-218 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-055 |
4-19-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Chico, Student Union Expansion and Renovation, Project Number CH-630 |
|
FY N/A |
FY N/A |
| AN12-054 |
4-19-12 |
Fund Balance Clearing Adjustment for San Marcos Union 575-058 |
|
FY N/A |
FY N/A |
| AN12-053 |
4-18-12 |
Fund Balance Clearing Adjustment for Sonoma Housing 575-001 |
|
FY N/A |
FY N/A |
| AN12-052 |
4-17-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU East Bay, Student Union Renovation, Project Number EB-155 |
|
FY N/A |
FY N/A |
| AN12-051 |
4-5-12 |
Fund Balance Clearing Report as of March 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-050 |
4-5-12 |
Fund Balance Clearing Adjustment for Northridge Parking 575-202 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-049 |
4-4-12 |
Interagency Transactions as of March 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-048 |
3-29-12 |
Sonoma Housing DBMERF 0948 to 0575 Expense Swap |
119055 |
FY 2011/12 |
FY 2011/12 |
| AN12-047 |
3-29-12 |
Northridge Parking DBMERF 0948 to 0575 Expense Swap |
119052 |
FY 2011/12 |
FY 2011/12 |
| AN12-046 |
3-28-12 |
General Fund Payroll Funding for March 2012 |
119060 |
FY 2011/12 |
FY 2011/12 |
| AN12-045 |
3-27-12 |
Claim schedule COBN0405 to close DCF 0576086 and return balance of funds to the Cal State University, San Diego-Union Trust Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-044 |
3-27-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Sonoma, Tuscany Village Student Housing, Project Number SO‑405 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-043 |
3-22-12 |
Transaction Request (TR119059) to allocate CPDC Fees, Accounting Fees, State Fire Marshall, and Labor Compliance coverage to three construction projects |
TR119059 |
FY 2011/12 |
FY 2011/12 |
| AN12-042 |
3-22-12 |
Transaction Request (TR119057) to allocate CPDC Fees, Accounting Fees, State Fire Marshall, and Labor Compliance coverage to project CI-289, CSU, Channel Islands, Entrance Road Project |
TR119057 |
FY 2011/12 |
FY 2011/12 |
| AN12-041 |
3-8-12 |
Claim schedule COBN0404 to close DCF 0576003 and return balance of funds to the Cal State University, San Bernardino-Union Trust Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-040 |
3-7-12 |
Claim schedule COBN0403 to close DCF 0576611 and return balance of funds to the Cal State University, San Bernardino-Union Trust Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-039 |
3-7-12 |
Fund Balance Clearing Report as of February 29, 2012 |
|
FY N/A |
FY N/A |
| AN12-038 |
3-5-12 |
Claim schedule COBN0402 to close DCF 0576064 and return balance of funds to the Cal State University, Fullerton-Parking Trust Program |
|
FY 2011/12 |
FY 2011/12 |
| AN12-037 |
3-5-12 |
Interagency Transactions as of February 29, 2012 |
|
FY N/A |
FY N/A |
| AN12-036 |
2-28-12 |
FY 2011/12 2nd Quarter Unemployment Insurance (UI) Payments - INFORMATION ONLY |
|
FY N/A |
FY N/A |
| AN12-035 |
2-22-12 |
General Fund Payroll Funding February 2012 |
119052 |
FY 2011/12 |
FY 2011/12 |
| AN12-034 |
2-20-12 |
Fund Balance Clearing Adjustment for San Bernardino Student
Union 575-028 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-033 |
2-20-12 |
Fund Balance Clearing Adjustment for Humboldt Student Union 575-020 |
|
FY 2011/12 |
FY 2011/12 |
| AN12-032 |
2-17-12 |
Fund Balance Clearing Adjustment for Fresno Student Union 575-004 |
|
FY 2011/12 |
FY 2001/12 |
| AN12-031 |
2-7-12 |
Fund Balance Clearing Report as of January 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-030 |
2-3-12 |
Interagency Transactions as of January 31, 2012 |
|
FY N/A |
FY N/A |
| AN12-029 |
2-1-12 |
Claim schedule COBN0401 to close DCF 0576603 and return balance of funds to the Cal State University, Fullerton-Housing Trust Program |
|
FY N/A |
FY N/A |
| AN12-028 |
2-1-12 |
Transaction Request (TR119047) to allocate the Final assessment of Builders Risk Insurance and Seismic Self Insurance to three construction projects |
TR119047 |
FY 2011/12 |
FY 2011/12 |
| AN12-027 |
2-1-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Northridge, Parking Structure II, Project Number NR-830 |
|
FY N/A |
FY N/A |
| AN12-026 |
2-1-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Francisco, Housing Property Acquisition – Park Merced (Lot 41), Project Number SF-793 |
|
FY N/A |
FY N/A |
| AN12-025 |
2-1-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Luis Obispo, Technology Park Pilot Building, Project Number SL-801 |
|
FY N/A |
FY N/A |
| AN12-024 |
2-1-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Channel Islands, Student Housing Phase II, Project Number CI‑785 |
|
FY N/A |
FY N/A |
| AN12-023 |
1-31-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Sacramento, University Enterprise Bookstore, Project Number SA-085 |
|
FY N/A |
FY N/A |
| AN12-022 |
1-31-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU East Bay, Pioneer Heights Phase II Housing Project, Project Number EB-051 |
|
FY N/A |
FY N/A |
| AN12-021 |
1-26-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU East Bay, Pioneer Heights Housing – Phase III, Project Number EB-431 |
|
FY N/A |
FY N/A |
| AN12-020 |
1-26-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Marcos, Parking Structure 1 – Phase 2, Project Number SM‑734 |
|
FY N/A |
FY N/A |
| AN12-019 |
1-26-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Stanislaus, Student Housing Project Phase III, Project Number ST-748 |
|
FY N/A |
FY N/A |
| AN12-018 |
1-26-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Francisco, Residence Apartment Building Improvement, Project Number SF-749 |
|
FY N/A |
FY N/A |
| AN12-017 |
1-26-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Los Angeles, Student Union – Bookstore Renovation, Project Number LA-742 |
|
FY N/A |
FY N/A |
| AN12-016 |
1-26-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Long Beach, Parking Structure 3, Project Number LB-698 |
|
FY N/A |
FY N/A |
| AN12-015 |
1-26-12 |
General Fund Payroll Funding for January 2012 |
119045 |
FY 2011/12 |
FY 2011/12 |
| AN12-014 |
1-23-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Stanislaus, University Bookstore PWC, Project Number ST-277 |
|
FY N/A |
FY N/A |
| AN12-013 |
1-23-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Fresno, Save Mart Center Refinancing, Project Number FR-125 |
|
FY N/A |
FY N/A |
| AN12-012 |
1-23-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Bernardino, Real Property Acquisition and Purchase of Student Housing, Project Number SB-102 |
|
FY N/A |
FY N/A |
| AN12-011 |
1-23-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Channel Islands, Information Resource Center - Library, Project Number CI-250. |
|
FY N/A |
FY N/A |
| AN12-010 |
1-23-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Diego, Student Union Children Center, Project # SD-743 |
|
FY N/A |
FY N/A |
| AN12-009 |
1-23-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Bernardino, Parking Structure, Project Number SB-083 |
|
FY N/A |
FY N/A |
| AN12-008 |
1-20-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU San Diego, Bio-Science Center, Project Number SD-044 |
|
FY N/A |
FY N/A |
| AN12-007 |
1-19-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Humboldt, Student Union Recreation Center - 2003, Project Number HM-050 |
|
FY N/A |
FY N/A |
| AN12-006 |
1-19-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Pomona, Foundation University Village Phase III, Project Number PO-071 |
|
FY N/A |
FY N/A |
| AN12-005 |
1-11-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Sonoma, Union Recreation Center, Project Number SO-688 |
|
FY 2011-12 |
FY 2011-11 |
| AN12-004 |
1-11-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Sacramento, Auxiliary - Capital Public Radio Station, Project Number SA-740 |
|
FY 2011-12 |
FY 2011-12 |
| AN12-003 |
1-11-12 |
To Close and Purge Remaining Balances in all PeopleSoft funds associated with CSU Fullerton, Student Recreation Center, Project Number FL-692 |
|
FY 2011-12 |
FY 2011-12 |
| AN12-002 |
1-6-12 |
Fund Balance Clearing Report as of December 31, 2011 |
|
FY N/A |
FY N/A |
| AN12-001 |
1-5-12 |
Interagency Transactions as of December 31, 2011 |
|
FY N/A |
FY N/A |