Full List of Account Codes
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Payroll (100000)
Faculty
111210
Fac Sal Perm Full-Time
111220
Fac Sal Perm Part-Time
111230
Fac Sal Perm Terminal Pay
111240
Fac Sal Perm Supplemental Pay
111250
Fac Sal Perm Stipends
111260
Fac Sal Perm Admin Supplements
111410
Fac Sal Temp Full-Time
111420
Fac Sal Temp Part-Time
111430
Fac Sal Temp Terminal Pay
111440
Fac Sal Temp Supplemental Pay
111450
Fac Sal Temp Stipends
111460
Fac Sal Temp Admin Supplements
111550
Fac Mobile Data Stipend
111610
Fac Sal Summer Instructional
111620
Fac Sal Summer Administrative
111630
Fac Sal Summer Supplemental Pay
111640
Workshop Faculty Salaries
111650
Budget Designated Courses
111710
Fac Sal Winter Instructional
111720
Fac Sal Winter Administrative
111730
Fac Sal Winter Supplemental Pay
111740
Workshop Faculty Salaries Winter
111810
Fac Sal ECC
Unclassified
113210
Unclass Sal Perm Full-Time
113220
Unclass Sal Perm Part-Time
113230
Unclass Sal Perm Terminal Pay
113231
Unclass Sal Perm Premium Time
113240
Unclass Sal Perm Supplemental Pay
113250
Unclass Sal Perm Stipends
113260
Unclass Sal Perm Admin Supplements
113270
Unclass Sal Perm Deferred Comp
113410
Unclass Sal Temp Full-Time
113420
Unclass Sal Temp Part-Time
113430
Unclass Sal Temp Terminal Pay
113440
Unclass Sal Temp Supplemental Pay
113450
Unclass Sal Temp Stipends
113460
Unclass Sal Temp Admin Supplements
113550
Unclass Mobile Data Stipend
Classified
115210
Class Sal Perm Full-Time
115220
Class Sal Perm Part-Time
115230
Class Sal Perm Premium Time
115240
Class Sal Perm Terminal Pay
115250
Class Sal Perm Supplemental Pay
115260
Class Sal Perm Tips
115410
Class Sal Temp Full-Time
115420
Class Sal Temp Part-Time
115430
Class Sal Temp Premium Time
115440
Class Sal Temp Terminal Pay
115450
Class Sal Temp Supplemental Pay
115550
Class Mobile Data Stipend
Graduate Assistant
117210
GA Sal Half-Time
117220
GA Sal Modified
117230
GA Sal Teaching Associates
117240
GA Sal Summer Scholarships
117250
GA Sal Supplemental Pay
181999
GA Summer Fellowship
Participant Support Costs
119210
Participant Support Cost
Student
121210
Student Wages-Regular
121220
Student Wages-Work Study
121230
Student Wages-Tips
Benefits (130000)
Staff Benefits
131210
Staff Benefits Full-Time
131220
Staff Benefits Part-Time
131230
Staff Benefits Sick Leave Accrual
131240
Staff Benefits Vacation
131250
Staff Benefits Redistribution
131260
Staff Benefits Residual
131270
Healthcare Incentive
131280
Sup Qualified Retirement Plans
Graduate Assistant Benefits
133210
GA Benefits-Fee Waivers
133410
GA Benefits
Student Benefits
135210
Student Benefits
Adjustments (139000)
GASB
139510
GASB—Pension Expense Adjustment
139910
GASB—Workers Comp Adjustment_10
139920
GASB—Workers Comp Adjustment
Travel (150000)
Conference Registration
150011
Conference Registration Fees
Registration fees paid to organizations and companies for meetings and conferences.
Employee Travel
150021
Employee Domestic Travel
All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by University employees where the destination is within the fifty states. Excludes travel more precisely defined by accounts 150041 and 150061, below.
150022
Employee Foreign Travel
All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by University employees where the destination is outside the fifty states. Excludes travel more precisely defined by accounts 150041 and 150061, below.
Prospective Employee Travel
150031
Prospective Employee Travel
All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by prospective University employees. Also includes charges made by on-campus providers of food and/or lodging to prospective employees.
Recruiting Travel
150041
Recruiting Travel
All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by University employees in the process of recruiting employees or 黑料社区s.
Student Travel
150051
Student Travel
All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by 黑料社区s. Excludes field trip costs (160231) and participant travel costs (182031).
Team Travel
150061
Team Travel
All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by athletic teams.
Travel Expenses TEM
150111
Lodging Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Lodging or Private Residence. This code should be applied when reconciling charges for applicable P Card transactions.
150121
Miscellaneous Travel Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Baggage, Laundry, Internet/Meeting, Parking, Phone, or Tolls. This account code should be applied when reconciling charges for applicable P Card transactions.
150131
Travel Per Diem Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Per Diem or Incidentals. This account code should not be used in any manual transaction outside of the TEM system.
150141
Transportation Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Mileage, Fuel, Rental Vehicle, Travel Agency Service Fees, Public Transit, Airfare. This code should be applied when reconciling charges for applicable P Card transactions.
Hosting (153000)
Student Hospitality
153011
Student Hospitality
Costs incurred in the hosting and entertainment of 黑料社区s, not including 黑料社区s as employees. Includes meals, meeting refreshments, recognition gifts. Includes athletic team meals not related to team travel.
Staff Hospitality
153021
Staff Hospitality
Costs incurred in the hosting and entertainment of existing, prospective and former University employees, including 黑料社区 employees. Includes meals, meeting refreshments, recognition gifts.
University Guests
153031
University Guests
Costs incurred in the hosting and entertainment of guests of the University. Includes hosted meals of prospective 黑料社区 athletes and families. Includes meals, meeting refreshments, recognition gifts. Excludes guests more precisely defined under 153011 and 153021, above
153041
Climer/Simpson Charges
Costs incurred at the Climer guest lodge and Simpson-Shade House for room usage by guests of the University.
153051
Hosting—Athletic
Recruiting Costs incurred by the University in the process of hosting and recruiting prospective 黑料社区 athletes. Includes authorized travel expenses and meals of prospective athletes and families traveling to and while on campus.
Travel (TEM) Hosting
153061
Travel Hosting
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Hosting. This code should not be used in any manual transaction outside of the TEM system.
Supplies and Materials (155000)
This category is for the purchase of supplies and materials that do not meet the criteria for capital equipment (value of $5,000 or more and useful life of one year or more). Rentals of linens, uniforms, tools, Non-Capital equipment, etc. should be recorded using the appropriate Services account. Where a particular purchase may fit more than one definition, select the most precise account. For example: A computer costing $1,000 to be used in a classroom would be charged to Equipment, Furnishings, Software—Non-Capital: Computers, Peripherals; not to Classroom, Lab, Medical Supplies, nor to Classroom, Lab, Medical Equipment—Non-Capital.
Athletic and Recreational Supplies
155011
Athletic & Recreational Supplies
Supplies and materials for athletic/sports programs, recreational programs, and physical education sports classes. Does not include Uniforms (155061) or Adidas Apparel (155065)
155012
Trainer Supplies
Supplies and materials for athletic and sports training programs.
155013
Team Supplies
Supplies and materials for athletic/sports teams.
155014
Coaches Clothing/Supplies
Supplies and materials for athletic/sports coaches.
155015
Athletic Awards
Supplies and materials for athletic achievement awards and prizes.
155016
Beverage Service
Supplies and materials for beverage services related to athletic/sports and recreational programs.
155017
Film & Photographic Work
Supplies and materials for film and photographic work related to athletic/sports programs, recreational programs, and physical education sports classes.
Classroom, Lab, Medical Supplies
155021
Classroom/Lab/Medical Supplies
Supplies and materials for classroom, laboratory, or other academic use or for use in the delivery of medical services.
155022
Storeroom Supplies
Supplies and materials for storeroom items for academic use.
Food Services
155031
Food Purchases
Purchases of raw or prepared food products. Does not include purchases by departments for hospitality (153011, 153021, 153031, 153051)
155032
Food Service Durables/Utensils
Pots, pans, trays, cutlery, and utensils used in the storage, preparation and serving of foods.
155033
Food Service Paper Goods
Paper goods used in the storage, preparation and serving of foods. Includes paper napkins, tablecloths, etc.
155034
Food Service Soaps/Chemicals
Soaps and chemicals used for ware washing and the cleaning and sanitation of food preparation and service facilities.
155035
Tableware
China, flatware, glassware and other tableware used in food and dining services. Does not include tablecloths, cloth napkins, etc.
155036
Beverages—Alcoholic
Purchases of various alcoholic beverage products. Does not include purchases by departments for hospitality (153011, 153021, 153031, 153051)
155037
Beverages—Vending
Purchases of various beverage products for vending purposes.
155039
Other Food Service Supplies
Miscellaneous supplies used in the storage, preparation, and serving of foods and operation of food service facilities, not more precisely classified elsewhere.
Media & Library Purchases
155041
Audio/Visual Media Purchases
Films, video and audio discs and tapes.
155042
Books & Monograph Purchases
Published books and monographs.
155043
Subscriptions & Periodicals
Magazines, journals, newspapers, etc.
155049
Other Media & Library Supplies
Media not more precisely defined above including maps, musical scores, photographs, etc.
Linen Purchases
155051
Linen Purchases
Clayware, including tablecloths, towels, washcloths, bed linen, etc. Does not include disposables (155033) or draperies (155204).
Uniform Purchases
155061
Uniform Purchases
All types of uniforms including athletic and employee uniforms. Does not include coaches clothing (155014).
155065
Adidas Apparel Purchases
Athletic and employee uniform apparel purchased from Adidas. Does not include coaches clothing (155014).
Office and Administrative Supplies
155071
Copy & Print Supplies
Includes all consumable supplies used in copying and printing such as paper, ink, printer ribbons, toner and toner cartridges, print drums, laser printer cartridges.
155072
Computer Supplies
Includes all consumable and non-consumable supplies used with computers such as diskettes, magnetic tapes, storage cases, dust covers, cables, minor accessories, etc. Does not include print supplies (155071), computers and peripherals (155202), repair parts (155102), or software (155207)
155073
Office Supplies
Includes consumable office supplies such as paper, envelopes, folders, stock forms, pencils, pens, paper clips, etc. Includes staplers, desk accessories, etc. Does not include minor equipment such as calculators (155206).
155074
Letterhead & Stationery
Includes consumable office supplies such as stationery with letterheads; including paper, envelopes, etc.
155079
Other Office & Administrative Supplies
Administrative supplies not otherwise classified.
Equestrian Supplies
For Equestrian Center use only.
155081
Equine Riding Supplies
155082
Equine Feed Supplies
155083
Equine Bedding Supplies
155084
Equine Grooming Supplies
155085
Equine Misc Health Care Supplies
155086
Equine Purchases
155087
Equine Forage
155088
Equine Supplements
155089
Equine Grain
Maintenance, Repair, Construction Materials
155101
Building Materials & Supplies
Supplies and materials used in the construction, repair, and maintenance of buildings and facilities except those more precisely defined in accounts that follow. Examples: Steel studs, wallboard, fasteners, plaster, paint, light bulbs, etc. Includes wall-to-wall carpeting, floor tile, and most building construction components. Does not include Non-Capital and capital equipment.
155102
Equipment Parts & Supplies
Parts and supplies used in the repair and maintenance of mobile and fixed equipment, both capital and Non-Capital. Does not include vehicle parts and supplies (155106).
155103
Cleaning/Custodial/Sanitation Supplies
Supplies and materials used in cleaning and sanitation. Examples include brooms, mops, cleaning chemicals, floor finishes, and restroom paper products. Does not include Non-Capital equipment (155205).
155104
Fuels and Lubricants
Gasoline, diesel fuel, lubricating oil, other fuels and lubricants. Does not include heating fuel oil (170051).
155105
Grounds Supplies and Materials
Supplies and materials used in the construction, repair, and maintenance of grounds. Includes landscaping materials, trees, shrubs, ground cover, fertilizer, weed killer, etc.
155106
Vehicle Parts and Supplies
Parts and supplies used in the repair and maintenance of vehicles and motorized equipment. Includes auto parts, tires, & batteries. Does not include fuels and lubricants (155104).
155199
Other Maintenance/Repair/Construction Materials
Other supplies and materials used in the construction, maintenance and repair of facilities and not more precisely defined above.
Equipment, Furnishings, Software—Non-Capital
Equipment, furnishings, software, and other equipment-like items not qualifying as capital equipment. Non-Capital items are defined as having a unit cost of less than $5,000, with a useful life of one year or more. Where system components (computer, monitor, and other components excluding printers) made to work as a complete unit are purchased together and the total exceeds $5,000, they should be charged to a capital equipment account.
155201
Classroom/Laboratory/Medical Equipment—Non-Capital
Classroom, laboratory, and medical Non-Capital equipment, not more precisely defined below.
155202
Computers/Peripherals—Non-Capital
Computers, monitors, printers, peripherals, etc. Includes external and internal component additions. Does not include repair parts (155102) or software (155207). See note above regarding systems.
155203
Food Service Equipment—Non-Capital
Toasters, microwaves, and other small kitchen and food service equipment.
155204
Furniture and Furnishings—Non-Capital
Desks, chairs, tables, credenzas, other furniture, draperies, area carpets, wall hangings, artwork.
155205
Maintenance Tools/Equipment—Non-Capital
Tools and other Non-Capital equipment used in the construction, maintenance, and repair of buildings, grounds, and equipment.
155206
Office Equipment—Non-Capital
Non-Capital equipment used in offices and not more precisely defined. Examples: calculators, electric staplers, shredders, small fax machines, etc. Does not include computers and peripherals (155202) or furniture and furnishings (155204).
155207
Software Purchases—Non-Capital
All Non-Capital software.
155208
Telephone & Communications Equipment—Non-Capital
Telephone and communications Non-Capital equipment.
155209
Fixed Equipment—Not Capital
Non-Capital equipment affixed to a structure and not designed to be used otherwise. Examples: drinking fountains, condensate pumps, transformers, etc.
155299
Other Non-Capital Equipment
Other Non-Capitalized equipment not more precisely defined above.
Other Supplies and Materials
155999
Other Supplies and Materials
Other supply and material purchases not otherwise or more precisely defined above.
Inventory Purchases (157000)
Purchases of supplies, materials, or equipment into various University stores maintained for retail resale, or for redistribution to another account for consumption. For use only where the organization code being charged is an audited inventory reflected as a balance sheet (asset) account in University accounting system.
Classroom, Laboratory, Medical Supplies
157011
Inventory—Classroom/Laboratory/Medical Supplies
Purchases of classroom, laboratory, and medical supplies into asset inventories for redistribution to other University cost centers as used or consumed.
Food, Food Service Supplies
157021
Inventory—Food, Food Service Supplies
Purchases of food products and food service supplies into asset inventories for redistribution to other University cost centers as used or consumed.
Maintenance Supplies
157031
Maintenance Supplies
Purchases of construction, maintenance, and cleaning supplies and materials into asset inventories for resale or redistribution to other University cost centers as used or consumed.
Office Supplies
157041
Office Supplies
Purchases of office, copy, and computer supplies into asset inventories for redistribution to other University cost centers as used or consumed.
Postage
157051
Inventory—Postage
Purchases of U.S. postage into asset inventories for redistribution to other University cost centers as used.
Goods for Resale
157061
Goods for Resale (Retail)
Purchases of goods into asset inventories to be sold in their purchased condition directly to retail to 黑料社区s, faculty, staff or the general public. Includes University Bookstore inventory, Ice Center and Rec Sports Center Pro Shop inventories. Does not include the purchase of food or other raw products that are ingredients or components of items produced by the University for resale as completed products (155031)
Other Inventory Purchases
157099
Other Inventory Purchases
Purchases of supplies and materials not more precisely defined above into asset inventories for redistribution to other University cost centers as used or consumed.
Services (160000)
Administrative Services
160011
Advertising
Payments to newspapers, magazines, radio and television stations, and advertising agencies for employment or promotional advertising or for legal notices.
160012
Dues and Memberships
Fees and assessments charged by organizations, associations, clubs and other groups as a condition of membership.
160013
Printing and Copying
Charges for all types of printing and photocopying services, including intra-departmental charges. Does not include charges for maintenance contracts (even if the contract is billed on a per copy charge) for department operated copiers (160104).
160014
Licenses & Permits
Charges by organizations and vendors for various licenses and permits. Does not include charges for software renewal license fees (160022) or building permits/license fees (160199).
160017
Cellular & Telephone Charges
Line rental, equipment rental, and usage charges levied by providers of local, long distance, and cellular services to the University. Does not include intra-departmental charges (163000 account code series)
160019
Other Administrative Services
Miscellaneous administrative services not more precisely defined.
Computing, Computer Services
160021
Computer Maintenance and Repair
Computer maintenance and repair fees. Includes both individual repairs and maintenance contracts.
160022
Software Maintenance/Support/Renewal Fees
On-going fees for the use and maintenance of computer programs. Includes renewal license fees. Does not include purchases of software upgrades (155207 or 185201).
160023
Programming, Misc. Computer Consulting
Custom programming charges, software trouble-shooting, network consulting, and similar expenses.
160024
IT Services Intra-University Charges
Usage or consulting fees levied by MCIS. Does not include computer maintenance and repair charges (160021) or audio visual equipment maintenance and repair (160103).
160026
IT Services Warranty—Parts
Charges for parts associated with warranty repairs.
160027
IT Services Warranty—Labor
Charges for labor associated with warranty repairs.
160029
Other Computing/Computer Services
Miscellaneous computing and computer services and fees not otherwise or more precisely defined.
Consulting Fees, Professional Services, Honoraria
160031
Architects, Engineers
Fees for professional services paid to companies and non-employee individuals in this specialty area. Does not include travel and expense reimbursement (160036).
160032
Audit Services
Fees for professional services paid to companies and non-employee individuals for this specialty area. Does not include travel and expense reimbursement (160036).
160033
Facilitators, Instructors, Speakers
Fees for professional services paid to companies and non-employee individuals for specialty areas. Honoraria given to facilitators, instructors, visiting lecturers, etc. in lieu of payment for services. Does not include individuals paid as employees. Does not include travel and expense reimbursement (160036).
160034
Legal Fees
Fees for professional services paid to companies and non-employee individuals for this specialty area. Does not include travel and expense reimbursement (160036).
160035
Medical Providers
Fees for professional services paid to companies and non-employees for this specialty area. Includes fees paid to doctors, nurses, physical therapists, hospitals, ambulance services, emergency clinics, etc. Includes reimbursements to individuals for medical services provided on behalf of the University. Does not include travel and expense reimbursement (160036).
160036
Travel and Expenses for Service Providers
Authorized travel and other expenses of service providers. Includes reimbursements and expenses paid directly.
160037
Student Stipends
Stipends paid to 黑料社区s.
160038
Human Research Subject Advances
Payments to individual research subjects.
160039
Other Consulting Professional Services
Fees for professional services paid to companies and non-employee individuals not otherwise or more precisely defined. Does not include travel and expense reimbursement (160036).
Database, Library, Audio/Visual Services
160041
Audio/Visual Media Rental
Rental of all types of audio/visual or library media or other types of educational materials. Includes intra-University charges
160042
Binding Services
Charges for binding or re-binding of books, periodicals, journals.
160043
Database Fees
Access and usage fees charged by outside data base services. Also includes the cost of purchasing mailing lists.
160044
Reprint and Page Charges
Charges for reprints, permission to copy or reprint, or publication.
160049
Other Media Services
Charges for miscellaneous media services not otherwise or more precisely defined.
Postage, Freight, Shipping
160051
US Postage
Services provided by the U.S. Postal Service. May include service charges to mail houses when not separable from postage charges.
160052
Courier, Freight, Shipping Services
Incoming and outgoing transportation services provided by common carriers such as UPS, Federal Express, and various trucking companies.
160059
Other Mailing and Shipping Services
Other mailing and shipping services not otherwise or more precisely defined. Includes service fees for mail houses, printers, etc. to prepare discount mailings to be turned over to the U.S. Postal Service. Does not include the cost of U.S. Postage.
Equestrian Services
160061
Equine Dental Services
For Equestrian Center use only.
160062
Equine Chiropractic Services
For Equestrian Center use only.
160063
Equine Vaccines
For Equestrian Center use only.
160064
Equine Worming
For Equestrian Center use only.
160065
Equine Farrier Services
For Equestrian Center use only.
160066
Equine Misc Health Care Services
For Equestrian Center use only.
160067
Equine Transportation Services
For Equestrian Center use only.
Facility and Equipment Services
160101
Building—Maintenance/Repair/Minor Construction
Building maintenance, repair, and construction not capitalized. Includes time and material contracts, individual contracts and bid work, and intra-University charges made to departments by Physical Facilities. Does not include on-going service contracts.
160102
Building—Service Contracts
On-going service contracts for maintenance and repair of buildings. Used only where contractor is on fixed fee or retainer, normally on an annual basis, for specific work. Includes contracts where labor is provided for a fixed fee on an annual basis and parts are provided at cost plus. Does not include time and material contracts.
160103
Equipment—Maintenance and Repair
Equipment maintenance, repair services. Includes time and material contracts, individual contracts and bid work, and intra-University charges made to departments by Physical Facilities. Does not include on-going service contracts. Does not include computer maintenance and repair (160021).
160104
Equipment—Service Contracts
On-going service contracts for maintenance and repair of equipment. Used only where contractor is on fixed fee or retainer, normally on an annual basis, for specific work. Includes contracts where labor is provided for a fixed fee on an annual basis and parts are provided at cost plus. Includes copier maintenance contracts. Does not include time and material contracts. Does not include computer maintenance and repair (160021).
160105
Grounds Maintenance
Maintenance, repair, and construction work on University grounds. Includes time and material contracts, individual contracts and bid work, on-going service contracts, and intra-University charges made to departments by Physical Facilities. Includes work on turf, trees, shrubbery, plantings, walls, fences, gates, benches, markers, walks, and drives.
160106
Cleaning/Custodial/Sanitation Services
Cleaning, custodial, and sanitation services. Includes carpet and upholstery shampooing. Includes intra-University charges made to departments by Physical Facilities. Does not include solid waste removal (170101).
160107
Laundry and Dry Cleaning
Laundry and dry cleaning services for linen, uniforms, and draperies. Includes linen rental services. Does not include carpet or area rug cleaning or upholstery cleaning (160106).
160108
Pest Control
Pest control and exterminating services. Includes intra-University charges made to departments by Physical Facilities.
160109
Moving/Hauling/Rigging Services
Moving, hauling, and rigging services. Includes intra-University charges made to departments by Physical Facilities.
160110
Car and Truck Rental
Car and truck rental services. Does not include individual car and truck rental while in travel status. Includes intra-University rentals from Motor Pool for local use.
160111
Vehicle Maintenance and Repair
Maintenance and repair of vehicles and motorized equipment. Includes intra-University charges made to departments by Physical Facilities.
160199
Other Facility and Equipment Services
Other services related to the maintenance, repair, and upkeep of facilities and equipment. Includes building permits and license fees.
Athletic Fees
160211
Athletic Game Officials
Fees paid to athletic game officials for their services.
160212
Athletic Game Guarantees
Guarantees paid to athletic opponents. For use only by the Department of Intercollegiate Athletics.
160213
Game Day Operations
Various charges for any services taking place to assist with game day operations.
160214
Pre Season/Holiday Training
Various charges for expenses incurred for athletic training during the pre season or holidays.
160219
Other Athletic Fees
Miscellaneous athletic services not more precisely defined.
Grants/Research Services
160221
Research Subject Payments
Payments to individual research subjects.
160222
Research Sub-contract <=$25,000
Payments for research grant sub-contracts less than or equal to $25,000.
160223
Research Sub-contract >$25,000
Payments for research grant sub-contracts greater than $25,000
160224
Instructional Sub-contract <=$25,000
Payments for instructional grant sub-contracts less than or equal to $25,000.
160225
Instructional Sub-contract >$25,000
Payments for instructional grant sub-contracts greater than $25,000.
Student Field Trips
160231
Student Field Trips
Transportation, admissions, and other miscellaneous expenses related to 黑料社区 field trips. Does not include overnight 黑料社区 travel (150051).
Banking and Finance Services
160311
Banking Services
Bank service charges.
160312
Bond Administration Fees
Bond administrative fees paid.
160313
Gain/Loss on Exchange
Accounting Office Use Only
160315
Returned Check Fees
Processing fees charged by the University for payments made by check, where thechecks are dishonored or returned for any reason.
160319
Other Banking and Finance Services
Miscellaneous banking and finance services not more precisely defined.
Insurance
160321
Liability Insurance
Premiums paid for all casualty insurance except auto insurance.
160322
Property Insurance
Premiums paid for insurance coverage of buildings and contents.
160323
Vehicle Insurance
Premiums paid for vehicle insurance, including liability coverage.
160329
Other Insurance
Premiums paid for crime insurance, fidelity and surety bonds, etc. Does not include health insurance or other employee benefit insurance.
Lease/Rental Payments
160331
Rental/Lease of non-Capital Items
Lease, rental, and lease-purchase payments for non-capital equipment.
160332
Rental/Lease of Capital Items
Lease/rental payments for capital items. Does not include lease/purchase payments for cap items that become University property at the end of the lease period (185301 or 186041).
160333
Rental/Lease of Real Estate
Lease and rental payments for use of real estate. Does not include lease/purchase payments for real estate that become University property at the end of the lease period (186041).
Misc. Intra-University Services
In general, service categories above should be used for services as applicable regardless of whether service was provided by an outside contractor or another University department.
160401
Animal Lab Services
Intra-University charges for animal laboratory services.
160402
Applied Technologies Services
Intra-University charges for miscellaneous services provided by the MCIS-Applied Technology Section. Does not include printing and copying (160013), media charges (16004X), or equipment repair (160103).
160403
Chemistry MML Services
Intra-University charges for Molecular Microscopy Lab services.
160404
HDGS Services
Intra-University charges for miscellaneous services provided by Housing, Dining, and Guest Services. Does not include charges for hosting (15300X), housing of prospective employees while visiting campus (150031), or lodging/meals expenses of contract service providers (160036).
160405
Public Safety Services
Intra-University charges for special services provided by the Department of Public Safety.
160406
MU Cont Ed Services
Intra-University charges for Ed2Go online class instruction.
160407
IT Campus Partnerships
Intra-University charges for Service Level Agreements with Campus Partnerships.
160421
Moving and Relocation
Intra-University charges for employees moving or relocating for the University's purposes. Does not include prospective employee travel before that time (150031).
160499
Other Intra-University Services
Other intra-University services not logically chargeable to an existing Service account or otherwise or more precisely defined above
Other Services
160999
Other Services
Other purchased services not otherwise or more precisely defined above.
Telephone and Communication Services (163000)
Telephone Line and Equipment Rental
163011
Telephone Lines and Equipment Rental
Intra-University charges for telephone line and equipment rental.
163012
Telephone Cellular/Pagers
Intra-University charges for cellular phones and pagers.
163013
Cellular & Paging Rental
Intra-University charges for cellular phone and pager rentals.
163014
Cellular Usage
Intra-University charges for cellular phone usage.
Telephone Tolls
163021
Telephone Tolls
Intra-University charges for long distance calls.
Telecom Installation/Repair Charges
163031
Telecom Installation/Repair Charges
Intra-University charges for installation and repair of telephone and data lines and equipment.
Data Line and Equipment Rental/Usage
163041
Data Lines and Equipment Rental
Intra-University charges for data line rental and equipment rental.
163042
Data Usage Charges
Intra-University charges for data line usage.
Video Lines and Equipment Rental/Usage
163051
Video Lines and Equipment Rental
Intra-University charges for video line and equipment rental.
163052
Video Usage Charges
Intra-University charges for video line usage, programming fees, etc.
Charge-outs (165000)
Charge-outs—Labor—Regular
165011
Chargeouts—Labor—Regular
Credit amounts generated from intra-university charges being made by one department to another for the direct expense of wages, salaries and benefits.
165012
Chargeouts—Labor—Overtime
Credit amounts generated from intra-university charges being made by one department to another for the direct expense of overtime wages.
Charge-outs—Labor -Student
165021
Chargeouts—Labor—Student
Credit amounts generated from intra-university charges being made by one department to another for the direct expense of 黑料社区 wages.
Charge-outs—Materials/Parts
165031
Chargeouts—Materials/Parts
Credit amounts generated from intra-university charges being made by one department to another for supplies and materials.
Charge-outs—Services
165041
Chargeouts—Services
Credit amounts generated from intra-university charges being made by one department to another for services being provided at a set or agreed to rate.
Charge-outs—IT Services
165051
Chargeouts—IT Services
Credit amounts generated from intra-university charges being made by one department to another for IT services being provided at a set or agreed to rate.
165052
Chargeouts—Network Operations
Credit amounts generated from intra-university charges being made by one department to another for network operations.
Utilities Charge Out (166000)
For Utility Enterprise use only.
Charge Out
166011
Electricity Charge Out
166021
Steam Charge Out
166031
Natural Gas Charge Out
166041
Propane Charge Out
166051
Fuel Oil Charge Out
166061
Water Charge Out
166071
Sewer Charge Out
166081
Chilled Water Charge Out
Utilities (170000)
Accounts in this section are to be used by Auxiliary Units only.
Electricity
170011
Electricity
Purchases of electricity and transportation of electricity to campus.
Coal
170021
Coal
Purchases of coal and transportation of coal to campus.
Natural Gas
170031
Natural Gas—Power Plant
Purchases of natural gas and transportation of natural gas to the University power plant on the Oxford campus.
170039
Natural Gas—Other
Purchases of natural gas and transportation of natural gas to campus.
Propane Gas
170041
Propane Gas
Purchases of propane gas including delivery of that gas to campus.
Fuel Oil
170051
Fuel Oil
Purchases of fuel oil for heating including delivery of that fuel to campus.
Water
170061
Water
Purchases of water and transportation of the water to campus.
Sewer
170071
Sewer
Fees for treatment of wastewater levied by municipalities accepting such wastewater.
Softener, Water
170081
Water Softener
Purchases of salt for the softening of water and delivery of that salt to campus.
Waste Removal
170101
Solid Waste Removal
Fees for the collection and disposal of solid waste from campus.
170102
Hazardous Material Removal
Fees for the collection and disposal of hazardous waste from campus.
Utilities—Miscellaneous
170199
Utilities—Miscellaneous
Other utility charges not more precisely defined above.
Utilities Charge In (171000)
For Utility Enterprise use only.
Charge In
171011
Electricity Charge In
171021
Steam Charge In
171031
Natural Gas Charge In
171041
Propane Charge In
171051
Fuel Oil Charge In
171061
Water Charge In
171071
Sewer Charge In
171081
Chilled Water Charge In
Indirect Costs (175000)
Grant and Contract Facility and Administrative Charges
175011
Grant/Contract Facility and Administrative Charges
Charges for indirect costs made to contracts, grants, and other sponsored programs.
Auxiliary Enterprise Administrative Service Charge
175021
Auxiliary Enterprise—Administrative Service Charge
Charges made by the University against auxiliary enterprises to cover administrative expenses and general services provided to that auxiliary by the University.
Regional Campus Administrative Service Charge
175031
Regional Campus Administrative Service Charge
Charges made by the University against the Regional Campuses to cover administrative expenses and general services provided to those campuses.
Endowment Management Service Charge
175041
Endowment Management Service Charge
Charges made by the University against Endowment Funds to cover administrative expenses of the University in management of those funds.
Other Indirect Costs and Administrative Charges
175099
Other Indirect Costs and Administrative Charges
Charges for indirect costs not otherwise defined. Includes non-credit workshop/ conference indirect costs.
Scholarships, Fellowships, Awards (180000)
Scholarships and Awards
180011
Scholarships
All costs of scholarships provided to 黑料社区s, excluding fellowships (180021), fee waivers (180031) and athletic grants-in-aid (18004X).
180012
Awards
All costs of awards and prizes provided to 黑料社区s, excluding fellowships (180021), fee waivers (180031) and athletic grants-in-aid (18004X).
Fellowships
180021
Fellowships
Financial assistance in the form of stipends, living allowances, research support grants, or fee payments awarded to graduate 黑料社区s for which no service to the University is required.
Student Aid Fee Waivers
180031
Student Aid Fee Waivers
Fee waivers granted as a form of 黑料社区 aid. Excludes GA and TF fee waivers (133210) and staff and dependent fee waivers (1312XX).
Athletic Grants-in-Aid
180041
Athletic Grants-in-Aid
All costs of athletic grants-in-aid except textbook expenses (180042). Does not include athletic achievement awards and prizes (155011).
180042
Athletic Grants—Textbooks
Costs of providing textbooks to athletic grant-in-aid recipients.
Participant Support Costs (182000)
Participant Stipends
182011
Participant Stipends
Stipends paid to participants in workshops, conferences, and similar activities.
Participant Food/Lodging
182021
Participant Food & Lodging External
Costs of food and/or lodging provided to participants in workshops, conferences, and similar activities externally.
182022
Participant Food & Lodging Internal
Costs of food and/or lodging provided to participants in workshops, conferences, and similar activities internally.
Participant Travel
182031
Participant Travel
Travel costs of participants in workshops, conferences, and similar activities.
Other Participant Costs
182099
Other Participant Costs
Costs related directly to the support of participants in workshops, conferences, and similar activities that are not otherwise defined.
Capital Equipment (185000)
This category includes equipment, furnishings, having an acquisition cost of $5,000 or software having an acquisition of $100,000.00 or more with a useful life of one year or more. Where system components (computer, monitor, and other associated components excluding printers) made to work as a complete unit are purchased together and the purchasing total exceeds $5,000, they should be charged to a capital equipment account. This category is not to be used for the cost of repairs or modifications to previously purchased capital equipment (160021 or 160103).
Movable Equipment
Movable equipment is defined as that equipment which is portable, or that which though affixed to a floor, wall, ground, or other fixed object can easily be disconnected and moved to a new location that which is not considered part of the building systems. Furnaces, ventilation systems, condensate pumps, water fountains, built-in furniture, etc. are considered Affixed equipment and immovable. Window air conditioners, computers, data equipment on racks, computer projectors affixed to the ceiling, modular furniture affixed to the wall, etc. are considered movable equipment.
185101
Classroom/Laboratory/Medical Equipment—Capital
Academic, classroom, laboratory, and medical capital equipment meeting the criteria for movable capital equipment.
185102
Computers/Peripherals—Capital
Computers, computer systems, monitors, printers, and other peripherals meeting the criteria for movable capital equipment.
185103
Office Equipment—Capital
Copiers, fax machines, shredders, and other office machines meeting the criteria for movable capital equipment. Does not include furniture and furnishings (185104).
185104
Furniture and Furnishings—Capital
Desks, tables, credenzas, other furniture, draperies, area carpets, artwork, etc., meeting the criteria for movable capital equipment.
185105
Telephone & Communications Equipment—Capital
Telephone and communications items meeting the criteria for movable capital equipment.
185106
Food Service Equipment—Capital
Appliances, stoves, ovens, refrigerators, freezers, counters, tables, dishwashing machines, etc., meeting the criteria for movable capital equipment.
185107
Maintenance Tools and Equipment—Capital
Tools and equipment used for the maintenance, repair and construction of buildings, grounds, and other equipment and meeting the criteria for movable capital equipment. Includes portable, mobile, and stationary tools; motorized equipment such as utility vehicles, tractors, mowers, generators, welders, etc.; and other equipment such as utility trailers. Does not include motor vehicles such as trucks, cars, etc. (185108).
185108
Vehicles/Airplanes
Automobiles, trucks, and other motorized vehicles normally licensed and designed to be driven on public streets and roads. Includes semi-trailers, street-sweepers, etc.
185199
Other Capital Equipment
Other items meeting the criteria for movable capital equipment and not otherwise or more precisely defined above.
Software—Capital
185201
Software—Capital
Computer software having an individual acquisition cost of $100,000 or more. Includes installation costs and fees paid to vendors for initial training of University staff.
Equipment Lease Purchase Payments—Capital
185301
Lease/Purchase Payments—Capital Equipment
Payments for lease/purchase agreements or installment purchase plans of capital equipment.
Immovable Equipment
185400
Fixed Asset-Capital
Capital Equipment acquisition with a cost of $5,000.00 or more which is not movable and is affixed to infrastructure or building. Examples are, furnaces, ventilation systems, condensate pumps, water fountains, built-in furniture, etc. are considered affixed equipment and immovable.
Land, Building, Capital Improvements (186000)
Land
186011
Land
Costs of land acquisitions, easements, rights of way, surveyor fees for land purchases, title fees, etc.
Buildings
186021
Buildings
Costs of purchase or construction of buildings or additions and betterments thereto. Includes the original complement of fixed equipment.
Fixed Equipment
Fixed equipment is defined as stationary equipment that is necessary to the functioning of a building. Includes elevators, furnaces, water softeners, etc.
186031
Fixed Capital Equipment—Additional
Costs of purchasing and installing fixed equipment that supplements the original complement of fixed equipment.
186032
Fixed Capital Equipment—Replacement
Costs of purchasing and installing replacement fixed equipment.
Debt Payments on Capital Improvements
186041
Lease/Purchase Payments—Capital Improvements
Payments of principal and interest for Capital Improvements including capital leases, bonds, loans, and other forms of debt.
Capital Improvements—Other
186099
Other Capital Improvements
Costs of improvements to land, such as roadways, bridges, parking lots, walks, water, sewage, and drainage systems, landscaping, etc.
Depreciation, Collection Costs, and Debt (180000)
Depreciation
186501
Depr Exp—Improvements
186502
Depr Exp—Buildings
189110
GASB Deprec Exp—Infrastructure
189120
GASB Deprec Exp—Buildings
189130
GASB Deprec Exp—Land Improvements
189140
GASB Deprec Exp—Mach & Equip
189150
GASB Deprec Exp—Library Books
189160
GASB Deprec Exp—Vehicles
189170
GASB Deprec Exp—Intangibles
Administration & Collection Costs
190011
Administration & Collection Costs
Endowment Management Fees
190012
Endowment Management Fees
Recovery of Admin & Collection Cost
190013
Recovery of Admin & Collection Cost
Debt
190021
Amortization of Debt
190031
Interest on Debt
190032
Premium on Debt
Other Expenses (190000)
Budget Contingencies
190041
Budget Contingencies
Loan Cancellations & Write-offs
190051
Loan Cancellations & Write-offs
Bad Debt Expense
190052
Bad Debt Expense
Fraudulent Charges
190053
Fraudulent Charges
Plant Assets Written Off
190061
Plant Assets Written Off
Unrelated Business Inc Tax (UBIT)
190071
Unrelated Business Inc Tax (UBIT)
Return to Grantor
190081
Return to Grantor
Refund to Donor
190082
Refund to Donor
Transfers to the Foundation
190091
Transfers to the Foundation
Transfers to the Agency Accounts
190092
Transfers to the Agency Accounts
Surplus of Conferences
190111
Surplus of Conferences
Litigation payment
190131
Litigation payment
Bond Issuance Cost Amortization
190220
Bond Issuance Cost Amortization