Supplies, Materials, and Inventory

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 students, 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.