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Account:
A58-

Restricted?

Notes

3xxx
4xxx

Unrestricted

Enterprise accounts, etc.

5xxx
6xxx
7xxx

n/a

Not currently used

81
87
88

Unrestricted

Gifts, endowments

82

Restricted

Not generally used

83
84
85
86 86

Restricted

Sponsored funds:
83,84, & 86 are mainly federal.

85

Restricted
Federally

sponsored Sponsored funds:
85 mainly non-federal.

University-wide, looking at an account's "Sub group code" indicates if an account is restricted or not. That requires looking it up in Kuali (KFS Financial), or the like.