Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 12/02/2008

There are times when housing is rented for students or faculty to enable projects to be conducted away from OSU-owned facilities.  This housing may be a travel trailer, mobile home, cabin, bunkhouse, tent, or other facility.  When utilities are paid separately from the rent, it is important to distinguish these utility costs from those connected with university-owned property.  Use Account Code 23099 “Miscellaneous Utilities” for this purpose.  Costs could include electricity, water/sewer, natural gas, propane, garbage.  Do not use any other 23xxx account codes for this purpose.

Continue to use Account Code 24151 “Building Rental” for the housing rental itself.