The School Site Financials are a report that each school district submits to the Colorado Department of Education (CDE) to report its financial results. So, it is very standardized, and very controlled by CDE as to the format. Nothing can be added or taken away by the district.
Columns A-J are breakouts of the Colorado standard chart of accounts. They would come together with dashes in between as follows:
The data line above is the same as 1110-00000-0000-10-660-12-1700-0960-000-3130 Of that group of columns, column H (labeled Obj - short for Object) is probably the most important - as it indicates whether the account is an asset, liability, equity, revenue, or expense account. That is quickly identified by the leading digit as follows: 0 = expense, 8 = asset, 7 = liability, 6 = equity. All other numbers indicate revenue accounts.
A second valuable column is column C (labeled USC - short for Uniform School Code). This is a four digit code that is assigned to each school throughout the state so that each school in the state can be identified by its unique, four digit, number in any variety of reports that CDE produces.
Column K is the value of that account. The last two digits are the cents, so to use the numbers in that column, they have to all be divided by 100. This is an accounting report, so accounts are shown in their native orientation from an accounting perspective. Meaning a positive number for an asset is a debit balance, a negative is a credit balance. A positive number for a liability is a credit balance, a negative is a debit. Native orientations are: assets and expenses = positive = debits; liabilities, equity, revenue = positive = credits.