Endowed 30-Accounts that have received an exemption from Endowment Services to include both -93 and -94 income subaccounts should be coded with ENDEXCPT. The -93 subaccount is used for gifts for immediate expenditure, per the gift agreement, while the -94 subaccount is used for Endowment Income. Account must be setup with the Balance Forward Rule 50 to keep the fund balances in the -93 and -94 subaccounts appropriately segregated.