Full List of Account Codes

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 students.


Student Travel

150051

Student Travel

All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by students. 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 students, not including students 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 student 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 student 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 student 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 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.

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 students.


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 student field trips. Does not include overnight student 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 student 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 students, excluding fellowships (180021), fee waivers (180031) and athletic grants-in-aid (18004X).


180012

Awards

All costs of awards and prizes provided to students, 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 students 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 student 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

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

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 students.


Student Travel

150051

Student Travel

All directly paid or reimbursed travel expenses (including transportation, lodging, meals and miscellaneous costs) incurred by students. 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 students, not including students 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 student 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 student 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 student 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 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.


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 students.


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 student field trips. Does not include overnight student 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 student 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 students, excluding fellowships (180021), fee waivers (180031) and athletic grants-in-aid (18004X).


180012

Awards

All costs of awards and prizes provided to students, 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 students 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 student 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