Finance and Administration

Tuition assessed at applicable graduate rates for students enrolled under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01570 - 01639 Graduate Tuition and 01810 - 01879 Summer Graduate Tuition)

Tuition assessed at resident undergraduate rates. Restricted to a three-month summer session. (See also 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

Tuition assessed at resident veterinary medicine rates.

Tuition assessed at resident PharmD rates.

Tuition assessed for credit continuing education courses.

To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at OSU.

A universal fee assessed each term to all students classed as residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.

A programmatic fee assessed each term to students enrolled in the School of Education. This fee was originally established in the 2002-2003 Academic Year Fee Book.

Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.

Fees for allocation to student union, student health service, student publications and other educational and athletic activities or programs. It excludes specific charges, deposits, or fines.

Student health fees for regularly enrolled undergraduate students.

Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

To set-up new differential tuition account codes

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

To set-up new differential tuition account codes.

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

Academic year tuition assessed Resident Graduate Students admitted to the institution's Teaching program and covered by separate differential tuition schedules. 

Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.

Academic year tuition assessed Non-Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

To set-up new differential tuition account codes for forestry at OSU

Summer Session tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

To set-up new differential tuition account codes.

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

Fees over and above regular tuition, lab and course fees.

May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.

Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.

Fees charged for specific classes in addition to general tuition.

Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.

Fees levied as penalties for late registration.

Fee applied to a student who has not pursued his education actively during the past two years or has been suspended to make up his grade point average either at a community college or at night school. It is restricted to the reinstatement fee only: It excludes fees occurring as a result of the reinstatement.

Fees levied as penalty for a refund.

Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.

Fees for aptitude and interest-type counseling and testing services. It excludes 01705 (Special Exam Fee).

Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.

Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

Summer Session tuition assessed Resident Graduate Students admitted to the Teaching program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.

Summer Session tuition assessed Non-Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.

Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).

Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)

Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of a Board-approved institution exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)

Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for academic year fees only. See 01952 for summer session.

To create an account for the new VOYAGER fee remission program. The VOYAGER fee remissions are for Oregon residents (OAR 580-010-02 - to 045) who are members of the National Guard or Reserves and were deployed in an area of military combat since September 11, 2001. This fee remission is for full time students pursuing their initial bachelor's degree. Students must submit a Free Application for Federal Student Assistance annually and continue to maintain satisfactory academic progress to maintain eligibility. Award is the difference between the National Guard and Reserves admission benefit of $4500 and the total enrollment fees. Students are responsible for securing the National Guard or Reserves tuition benefit. Duration of the VOYAGER award is no longer than four years excepting those five year degree programs as documented in the campus general catalogs. Student may not earn more than 15 credits above the minimum number of credits required for the degree to maintain eligibility.

To record fee remissions related to the Non-Resident Veterans Fee Remission. See the current Academic Year Fee Book for more information on this program.

Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)

Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.

Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.

Fee remission of tuition and other mandatory enrollment fees paid for a student receiving a dean's designated fee remission. This fee remission program is differentiated from the resident/non-resident undergraduate dean's fee remission programs (accounts 01986 & 01987) in that it is not processed and awarded through the financial aid office but awarded directly by the individual school's deans.

Account to record the receipt of State Appropriations for Debt Service.

Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.

Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.

Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service.

Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types: 31 (Federal Funds Restricted), 32 (State of Oregon Funds Restricted), and 33 (Other Government Funds Restricted). For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.

Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.

Receipts of grants or contracts from foreign governmental bodies.

Receipts of grants or contracts from grantors not representing a formal organization or agency.

Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).

Receipts of a grant or contract from any institution of higher education not within the Oregon University System.

Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.

Facilities and Administrative Cost Recovery Redistribution

Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)

Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).

Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03620 - Commercial Business Gift).

Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.

Transfer in From Department of Administrative Services

Transfer in from Department of Revenue

Transfer in from Student Assistance Commission

Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.

Receipts of discounts earned on bonds, notes and other investments.

Income earned on the pooled investments of the Endowment Fund.

Public University Fund (PUF) investment earnings redistribution.

Redistribution of royalty income received in account code 05150.

To record interest income earned in the central reporting fund from lease receivable assets that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.

Proceeds from the sale of XI-F(1) and XI-G bonds.

Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).

Reimbursements received from COP Trustee for COP expenditures.

Receipts from services rendered by an institution or department.

Revenue from services for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.

Textbooks E-Book-Sales

Income and receipts from sales of general books and publications.

Income and receipts from sales of general supplies.

Income and receipts from sales of snacks and candy.

Wearing Apparel Sales

Pre-Recorded Tape and Compact Disc Sales

Computer Software Sales

Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.

Amusement Machines

Photography Goods/Supplies

Refunds and Allowances - General Books

Refunds and Allowances - Other Merchandise

Receipts from fines collected for parking violations.

Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income.

Receipts from fees for transcripts, whether charged to student or non-student.

Receipts from lab fees assessed.

Receipts from departmental locker rental charges.

Receipts from recreational passes sold to staff and their family members.

Receipts collected for miscellaneous parking charges.

Receipts from campus parking meters.

Revenue from fees collected that are not otherwise classified.

Receipts from housing fees when collected as a separate part of conference registration fees.

Income from hosting conferences.

Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops.

Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU).

Revenue from sales of season tickets for general admission.

Revenue from sales of tickets at the gate.

Revenue from sales of tickets to students (NCAA reporting requirement).

Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.

Income received for television rights to broadcast institution events.

Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.

Income received for athletic bowl games other than the Rose Bowl.

Revenue to support or sponsor events, materials, or activities.

Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.

Income from dormitory charges not otherwise classified.

Income from utilities charges on rented family housing units.

Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).

Income from staffing of rented facilities. This account code should be used in conjunction with 06723 when staff is provided with the facility.

Income from meal plans purchased through a payroll deduction.

Income from charges for board only.

Establishes roll-up account for lease revenue accounts that meet GASB 87 criteria for leases when OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.

To record lease termination revenue for leases that meet GASB 87 criteria and OSU is the lessor. Payments of this type occur when a lessee pays OSU to terminate their lease before the end of the agreed-upon term. Consult with Financial Accounting and Reporting before posting transactions to this account.

To record variable lease revenue, such as when calculated as a percentage of sales generated by a lessee, that is payable to OSU as the lessor when the lease agreement meets GASB 87 criteria. Consult with FAR before posting to this account.

To record equipment, real property and similar rental revenue paid to OSU by lessees when OSU is the lessor and the rental agreement does NOT meet GASB 87 criteria. This account can include base rent, operating expense reimbursements, and variable rent. Consult with FAR if you have any questions.

Receipts from sales and service activities not otherwise classified.

Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines.

Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.

Receipts from programming and system analysis services.

Receipts from sales of data processing materials and supplies.

Receipts from expendable surgical or other specialized materials used.

Receipts from advertising sales.

Receipts from reproduction services. Excludes sales of publications, documents, etc.

Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.

Receipts from the sale of animals.

Receipts from the sale of animal feed and bedding.

Receipts from the sale of surplus items.

Receipts from the sale of recycled materials.

Receipts on accounts due arising from sales or services.

Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990 - Withdrawals and Advances)

Reductions of income amounts for refunds, returns or allowances on goods sold.

Income from student health center medical lab fees.

Income from student health center for treatment of allergies.

Income from sports medicine or physical therapy charges.

Income from student health center health education charges.

Income received for vaccination fees required of patients. The fee may be for individuals.

Income from student health center medical record charges.

Income from student health center infirmary overtime charges.

Receipt of authorized support funding from an OSU department/unit to an agency fund (9xxxxx) for a Recognized Student Organization (RSO). Funding must follow FIS policy and only originate from E&G, Auxiliary, or M2 gift funds.

Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.

Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.

Account for gain on lease modifications as required by GASB 87. Consult with Financial Accounting and Reporting before posting transactions to this account.

Revenue booked at the time late charges are assessed.

Student loan repayment to the Federal Government.

Duplicating & Copying Internal Sales

Copy Service Internal Sales

Mailing Services Internal Sales

Machine Processing Internal Sales

Materials & Supplies Internal Sales

Computer Center Services Internal Sale

Physical Plant Internal Sales

Telecomm Service Internal Sales

Animal Internal Sales

Mechanical Parts/Supplies Internal Sales

Technical Services Internal Sales

Health Care Service Internal Sales

Conference Internal Sales

Transportation Internal Sales

Vehicle & Equipment Use Internal Sales

Vehicle Fuel Internal Sales

Miscellaneous Internal Sales

Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.

Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, non-faculty employees in permanent positions connected to employee classes UE, UF, UG, UH, UV, UW and UY. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).

Salary paid to unclassified staff members for services that are part of their appointment in addition to their regular salary (e.g., department chair). This account code should be used for regular, recurring payments.

Special or additional pay to compensate unclassified staff members for instructional services rendered that exceed full-time employment (e.g., when additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract period is shorter than 12 months, the provision applies only for the months to which the contract pertains. This pay is not considered salary for retirement purposes.

Pay to nine-month unclassified staff members who serve in instructional capacities during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use either code 10201 - Supplemental Unclassified Pay - Instructional.

Amounts awarded to unclassified employees in recognition of special service or accomplishments. These amounts are subject to income tax and Social Security withholdings and are taxed at the supplemental rate. This pay is included in employee's gross income and is W-2 reportable. This pay is considered salary for retirement purposes. This account code is to be used only through the payroll system.

Pay to unclassified employees for services not covered by their appointments that do not exceed full-time employment for the months to which the contract pertains. This code can include pay to board members, teachers supervising student teachers for non-instructional services, adjunct faculty and 1039 hour appointments.

Direct reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Use this code for reimbursements paid directly to the employee. The employee will receive a check for the net amount after taxes are withheld. Amounts paid using this account code are taxed at the supplemental rate. For reimbursement to an outside vendor on behalf of the employee, see account code 10780 - Employee Moving Expenses Taxable. (See account code 10790 for non-taxed moving expense reimbursements.) For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.

Premium pay to OSU unclassified employees who have no professional rank, such as research assistants, for each day at sea in excess of six consecutive days.

For use in comp time payoffs for unclassified employees who are not FLSA exempt. Amounts paid using this account code are taxed at the supplemental rate.

To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.

Cash allowances paid to unclassified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.

This is a lump sum payment given to compensate a classified employee retroactivelybecause of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.

Pay for services of temporary employees.

Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.

Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.

Differential pay to employees who have been recruited, and fill positions, requiring biligual skills (including sign language) as a condition of their employment, per the terms of the SEIU/OPEU bargaining agreement.

Pay for time worked during which an employee satisfies these criteria: Is subject to Fair Labor Standards Act (FLSA) overtime provisions, Works more than 40 hours in any work week, Has premium pay on account codes 10413-10415 or 10431-10440 for hours worked in the same work week

Pay for time worked in excess of eight hours per day (10 hours per day for a four-day schedule, etc.) or in excess of 40 hours per week within the employee's basic work week. Pay is calculated at one and one-half times the rate entered.

Extra pay for work performed more than 20 feet above the ground or water and for which safety ropes, scaffolds, boatswain chairs or similar safety devices are required. This account also applies to employees that are required to use a self-contained underwater breathing apparatus or other sustained underwater diving equipment and have current certification for such equipment. The employee receives a high-work or diving differential as specified in the SEIU/OPEU bargaining agreement.

Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential: The differential rate and the work hours during which the differential applies vary with the bargaining representation. Shift differential is not computed at the rate of time and one-half for overtime or holiday work. Shift differential is not paid for periods of leave of absence with pay, such as vacation and sick leave.

Premium pay for night work, also referred to as the graveyard shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435 - Shift Differential Pay.

Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.

Differential, Campus Dispatcher PSA

Premium pay to employees who are required to possess a nuclear reactor operator's license by the Institution where such a license is not a requirement of the classification.

An additional 10% differential over the base rate will be paid to Campus dispatchers who are required to receive and successfully complete the telecommunicator training offered at the Department of Public Safety and Standards and Training.

A differential of ten percent (10%) over base rate will be paid to employees in positions which specifically require, and have been specifically recruited, to work with children with special needs as a condition of employment. This is a premium pay earn code.

Pay to students employed under the Federal Work Study Program.

Pay to students not enrolled in any OUS institution. (See 10501 - Student Pay - Regular, for OUS enrolled students)

Pay for overtime worked, to student employees enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.

Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.

Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.

Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)

Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.

Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.

Pay to graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy).

Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular payand differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments.

Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses.

Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee.

Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.

Use to track deferred outflows due to FY21 PERS Side Account contribution.

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Retirement component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.

Charges to operating funds to record compensated absences liability for accrued vacation leave.

Accrued Deferred Comp (Unfunded)

Charges for actual graduate assistants' fee remissions' expense. The amount of instruction fee remitted for a graduate assistant is disbursed to accounts from which he or she is paid during the term.

Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- only during Summer Term (since Summer Term is not supported by general institutional budgets). This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).

OPE Unclassified Retirement

OPE Classified Health/Life

OPE Class Other

OPE Student Retirement

OPE Graduate Assistants and Fellows (Grad Assist) Health/Life

Materials consumed in the conduct of an activity identified by a program name, but for which a separate, specific account code has not been established. This code does not cover supplies for which separate codes are designated (see account codes 20103 - Laboratory Supplies, 20106 - Books, Periodicals and Other Reference Materials, 25099 - Other Medical Care Materials and Supplies, etc.).

Purchases of books, periodicals and reference materials made by instructional or administrative departments.  This account code should also be used for materials that will be circulated as a part of an established reference library. (see account 40190 - Library Purchases)

Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. This can represent tangible or physical publications and electronic media or subscriptions. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books and Publications; 20202 Software - Annual License; and 40190 - Library Purchases).

Expenditures for student project supplies.

Includes expenditures for electronic, data processing, audio, and video supplies

Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels.

Art/Graphic Art Supplies

Archival Supplies

Expenses for costume supplies in the performing arts.

Purchase of supplies and materials used to produce tickets.

Use to provide emergency financial aid to employees through established employee aid programs using non-E&G funds. Support provided for crisis situations that may include housing, medical assistance, food, tuition, etc. Approval for use of account code should be obtained from Controller’s Office/Accounts Payable Supervisor prior to use.

Cash awards (including gift certificates) and prizes (including plaques and engraved awards) given to a non-employee that result in taxable income to that individual.

Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).

Expenditures for disposable wearing apparel used in hospitals and clinics.

Expenditures for clothing furnished by the department when special clothing is required. See 28613 - Public Relations/Fund Raising, for clothing related to fund raising and institutional promotion.

Supply expenditures that cannot be coded in other classifications in this section.

Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.

Expenditures for printers that meet the criteria for minor equipment.

Expenditures for office furniture that meet the criteria for minor equipment.

Expenditures for sports equipment that meet the criteria for minor equipment.

Regional Class Research Vessel (RCRV) fabrication & completion plus equipment costing $5K or greater, purchased on non-state funds and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This account code differs from 20220 because indirect costs are allowable per agency agreement.

Equipment costing $5K or greater purchased on funds where both ownership and the equipment will remain with OSU. The useful life of this equipment is expected to be three years or less. This equipment will not be put on OSU's fixed asset inventory records. This equipment will not incur indirect costs. An example of equipment that will fall under this category are over-the-side assets such as chipods and GPS buoy arrays.

Expenditures for tires for vehicles.

Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).

Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

Expenditures for the care, feeding and maintenance of animals by others.

Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.

Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).

Expenditures for plant fertilizers.

Expenditures for seeds.

Expenditures for grain used as animal feed.

Expenditures for animal feed concentrates.

Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.

Expenditures for agricultural gases and liquids.

Charges applied on a one-time basis (one-time is defined as manual entry of amount based on the vendor invoice) or usage telephone charges that are passed on to the customer from an external vendor/long distance carrier. This includes monthly pass- through charges from vendors.

Data networks, internet access, and related computer communications charges. This code differs from 22010 which is for telephone circuit or line charges. This includes invoices for internet services.

Expenditures that cannot otherwise be coded within this section.

Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.

Expenses incurred from shipping or receiving materials, supplies and equipment. This code covers all expenses incurred for moving owned and non-owned equipment between locations. When equipment costing more than $5000 is purchased, if freight or express charges exceed $25, use account code 40101 - Equipment, for the total expenditure. The total expenditure is included in the capitalized cost of the equipment.

Charges for transporting mail by state shuttle bus.

Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.

Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).

Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.

Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.

To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.

To record costs charged for the distribution and delivery of gases.

Expenditures for utility services that cannot otherwise be classified.

Expenditures for infectious waste disposal services purchased from outside vendors.

Expenditures of the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.

Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.

Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)

Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).

Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.

Expenditures for normal maintenance and repairs to vehicles.

Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).

Payments to a vendor for a contract for software maintenance and repair services. Maintenance and repair services may or may not be covered by a contract.

Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).

Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.

Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.

Expenditures for maintenance and repairs that cannot otherwise be coded within this section.

Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.

Expenditures for the use/rental of non-IT equipment (see account code 24102 IT Equipment Rentals) for agreements lasting one year or less. This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).

This account is used for subscriptions to software that do not meet GASB 96 criteria. Contact the Financial Accounting and Reporting (FAR) unit if you're unsure about whether software meets GASB 96. Use 24203 - SBITA Software Subscription for software that meets GASB 96, and 24202 - Software Purchased/Owned for purchases of software that allow for indefinite perpetual use.

Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).

Expenditures for noncancelable Equipment leases that legally obligate OSU for periods lasting more than one year.  This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases.  Please use the 241xx account series for those.

To record lease operating expenses such as maintenance and repairs, utilities, property taxes, and insurance OSU pays to landlords for leases that meet GASB 87 criteria.  These charger must be separately recorded from base rent lease payments.

Expenditures for noncancelable Building and Space leases that legally obligate OSU for periods lasting more than one year.  This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases.  Please use the 241xx account series for those.

Expenditures for noncancelable Infrastruture leases that legally obligate OSU for periods lasting more than one year.  Please consult the Financial Accounting and Reporting unit before posting transactions to this account.  This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases.  Please use the 241xx account series for those.

Account for incentive expense related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.

Legal services purchased from others. For the payment of Attorney's fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services).

Expenses directly related to acquiring auditing services.

Expenditures to trustees for administering the affairs of the entrusted asset.

Development Office costs that are allocated to departments.

Expenditures for laundry and dry cleaning.

Patent legal servies purchased from others but cannot be reimbursed by Licensee. See 24502 for Legal Services expenses unrelated to Patents; see 244514 for Patent Legal Servies-Nonreimbursable.

Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.

Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g. Kelly temporary Services, Manpower, and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OSU.

Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.

Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.

Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.

Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.

Binding service performed by others.

Photography services performed by others.

Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).

Expenditures for graphic design services.

Expenditures for the services of professional video production.

Media and similar services including advertising and promotions specifically for departmental business purposes are recorded under this code. Examples are media expenses directed toward recruiting students, promoting student services, and announcing public service events. Expenses posted to this account code relate to activities having the purpose of generating revenue/business from exchange transactions, i.e., tuition, fees, and similar sources of revenue.  All costs associated with fund raising and public relations must be posted to account code 28613 Public Relations/Fund Raising.

Expense directly related to securing editing services.

Charges for day rate use fees of OSU operated vessels.

Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.

Subsidy or support for a non-exchange transaction. This represents the use of University funds (E&G, auxiliary, or M2) from an OSU department/unit providing financial support to the agency fund (9xxxxx) of a Recognized Student Organization (RSO) in accordance with requirements in FIS policy.

Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for blood and blood products for transfusions, including plasma and albumin.

Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.

Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).

Costs of radioactive materials used for medical or scientific purposes.

Payments to radiologists for taking and interpreting X-rays.

Expenditures for sutures.

Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.

Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.

Expenditures for the manufacture, fitting or repair of orthopedic braces.

Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)

Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.

Expenditures for rehabilitative care for patients who are not kept overnight.

Payments to medical doctors for the performance of surgical procedures.

Payments to dentists for general dental care.

Payments to registered physical therapists or medical doctors for physical therapy services.

This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)

Expenditures for electroencephalograms for patients.

This assessment pays for the Secretary of State Audits Division audit costs. The assessment is allocated to the institutions based on expenditures.

This assessment pays for Oregon State Treasury banking transaction fees.

This assessment is charged by DAS to state agencies to pay for the maintenance of the state's investment in shared Geographic Information System. DAS uses a tiered approach to charge the assessment. OUS is categorized as a tier one agency. DAS charges the assessment based on an agency's tier and FTE. OUS will distribute the assessment to OUS institutions based on Budgeted Operations payroll expense.

This assessment is charged to pay for the administration of the Department of Consumer and Business Services' certification of Minority, Women, and Emerging Small Businesses and the Governor's Advocate operations for policy and outreach efforts. The assessment is based on non-federal, full-time equivalent position authority of all state agencies. OUS will distribute this assessment to institutions based on total Services and Supplies expenses in Budgeted Operations, Designated Operations, Service Department and Auxiliary funds in the prior fiscal year.

Assessments to Auxiliary Activities and State-wide Public Service Divisions for administrative services provided to OSU by USSE and then redistributed.

Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool.

Assessment paid by pool participants to fund automobile self-insurance portion of the Oregon University System self-insurance pool.

Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.

Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.

Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.

Expenditures for employee assistance programs such as mental health counseling.

Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

Expenditures for non-alcoholic beverages and food served at business, instructional or informational meetings where attendees are OSU employees. This includes formal training, staff retreats and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses.

This account includes costs of events and activities associated with efforts to generate university resources and engage in institutional promotional activities and with public relations. All fundraising, public relations and other community activity costs are posted to this account.  Expenses posted to this account code relate to activities having the purpose of generating revenue/business from non-exchange transactions, i.e., gifts, donations, developmental funds and similar sources of revenue.  Note: Expenses that fall under this account code that are expected to be reimbursed by OSUF, must be sent to the foundation as a direct payment request.

Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies).

Miscellaneous participant support costs for non-OSU students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (see specific 2863x accounts for these expenditures).

Payments made to a non-OSU participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.

Payments made on behalf of non-OSU participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.

Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances.

Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.

Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.

Payments made to a private carrier for liability insurance.

Discounts charged when payment is accepted by credit card.

This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.

Reimbursements paid on risk insurance claims and settlement on behalf of OSU. These payments are either made directly by OSU or to a Third Party Administrator (TPA). Not to be used for Fees charged to the TPA, fees are tax reportable and accounted for on account 24599.

To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)

Payments made for medical insurance coverage for domestic students.

Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)

Expenditures for payment of principal amounts on repayment of internal bank loans.

Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.

Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)

Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)

Interest expenses distributed to OSU from the Public University Fund (PUF) when individual funds' average balance for the quarter is negative. This account code should only be used by the University Shared Services Enterprise (USSE) Office.

The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.

Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions. (FOR CONTROLLER'S DIVISION USE ONLY.)

Costs for membership in civic or community organizations such as Chamber of Commerce, Kiwanis, etc. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.

Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.

Contracted guarantees and gate receipt shares paid to visiting teams.

Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.

Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits). Funds on deposit may include student damage deposits, special camp fees which may be refunded, or student funds held on deposit for later disbursement.

Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)

This account code should be used for INTO transactions only.  It is intended to clear or zero out all INTO incurred expenses at the time of each quarterly billing.  INTO expenses are not reflected on OSU's financial statements.

Expenditures for dues or membership fees that result from participation in a professional association when the association is joined specifically for the training opportunities available through the association. (For associations joined for other than training benefit reasons see 28901 - Dues and membership - Program, or 28902 - Membership in Civic/Community Organizations.)

Minor equipment purchase for use in employee training.

Tuition and registration fees incurred for employee training.

Costs associated with employee training conducted by another agency of the State of Oregon other than OSU.

Travel expenses incurred when a non-employee travels within the U.S. for the benefit of the department or institution. (OSU-specific)

Travel expenses incurred when an employee travels out of the United States for the benefit of the department or institution.

This code should be used for group travel to, from, or within a foreign country. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannot be used when all participants are employees.

Sub-contract/Sub-grant A up to/incl $25k

Sub-contract/Sub-grant C up to/incl $25K

Sub-contract/Sub-grant E up to/incl $25K

Sub-contract/Sub-grant G up to/incl $25K

Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001

Sub-contract/Sub-grant J up to/incl $25K

Sub-contract/Sub-grant L up to/incl $25K

Sub-contract/Sub-grant N up to/incl $25K

Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001

Sub-contract/Sub-grant B in excess of $25K

Sub-contract/Sub-grant D in excess of $25K

Sub-contract/Sub-grant F in excess of $25K

Sub-contract/Sub-grant H in excess of $25K

Sub-contract/Sub-grant J in excess of $25K

Sub-contract/Sub-grant L in excess of $25K

Sub-contract/Sub-grant N in excess of $25K

Subcont/Subgrnt P up to/incl $25K

Subcont/Subgrnt R up to/incl $25K

Subcont/Subgrnt T up to/incl $25K

Subcont/Subgrnt V up to/incl $25K

Subcont/Subgrnt X up to/incl $25K

Subcont/Subgrnt Z up to/incl $25K

Subcont/Subgrnt AB up to/incl $25K

Subcont/Subgrnt AD up to/incl $25K

Subcont/Subgrnt AF up to/incl $25K

Subcont/Subgrnt AH up to/incl $25K

Subcont/Subgrnt AJ up to/incl $25K

Subcont/Subgrnt AL up to/incl $25K

Subcont/Subgrnt AO up to/incl $25K

Subcont/Subgrnt AQ up to/incl $25K

Subcont/Subgrnt P in Excess of $25K

Subcont/Subgrnt R in Excess of $25K

Subcont/Subgrnt T in Excess of $25K

Subcont/Subgrnt V in Excess of $25K

Subcont/Subgrnt X in Excess of $25K

Subcont/Subgrnt Z in Excess of $25K

Subcont/Subgrnt AB in Excess of$25K

Subcont/Subgrnt AD in Excess of$25K

Subcont/Subgrnt AF in Excess of$25K

Subcont/Subgrnt AH in Excess of$25K

Subcont/Subgrnt AJ in Excess of$25K

Subcont/Subgrnt AL in Excess of$25K

Subcont/Subgrnt AN in Excess of$25K

Subcont/Subgrnt AP in Excess of$25K

Purchases of livestock above the capitalization threshold with an anticipated minimum useful life of five years. The animals should be intended for use within a reproduction program where either the original animal and/or the offspring are considered a part of a research project or institutional instruction. The costs of raising immature animals to maturity are treated as current operating expenses.

Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)

Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.

Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, a journal entry moves the total cost to account code 40101 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment).

Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)

Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include: Parking Lots, Fencing and Gates, Paths, Retaining Walls, Tennis Courts, Athletic Fields, Golf Courses, and Landscaping. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.

Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.

Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities.

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. Use this with depeciable land improvements normally capitalized under 40304.

Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues).  This account code is for artwork located outside a building and not attached to it.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.

Expenditures for legal services associated with the installment or construction of an IOTB.

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.

Expenditures for the purchase of buildings or disbursements to contractors for the construction or improvement of buildings. This code covers the following: New buildings, Additions to an existing building, and Major Improvements. Charges from Facilities and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 – Buildings.

Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.

Payments for fees and services associated with the construction or improvement of a building where the expense cannot be classified according to the service performed.

Distribution of building expenses between OUS entities for collaborative projects.

Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.

This assessment is due to the Bureau of Labor Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

Computer Software

To record losses in the central reporting fund for terminations of leases that meet GASB 87 criteria. Gains may be related to leases where OSU is the lessee or lessor. Consult with Financial Accounting and Reporting before posting transactions to this account.

Account for loss on termination related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.

Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.

Expenditures for fellowships that cannot otherwise be classified.

Expenditures from grant-in-aid funds for required books.

Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a "miscellaneous allowance."

Expenditures for tuition or fee charges for the student's registration in an OUS institution or enrollment or participation in a course, program, seminar or conference.

Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.

Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.

Expenditures from student participant support funds that cannot otherwise be classified.

Vending Machine Goods and Services

General Books and Publications

Supplies

Tools

Health and Personal Care Products

Gifts and Novelties

Computer Accessories

Expenditures for cameras, photographic supplies, and optical goods (telescopes, binoculars, etc.) for resale or redistribution.

Postage for Resale

Expenditures for frozen fruits, fruit juices and vegetables.

Expenditures for the following: dried or dehydrated fruits and vegetables, beverages such as coffee, cocoa, tea, carbonated drinks and flavored drinks, fats and oils, including margarine, sugar, syrup, honey, and molasses, flour, yeast, and flour mixes-- including cake, bread, and muffin mixes, cereals and pastas, spices, flavorings, pickles, relishes, and condiments-- including catsup, salad dressing, vinegar, and pimentos, coconut, gelatin, peanut butter, crackers, nuts, ready-made sandwiches, and other foodstuffs not included under another account code.

Expenditures for alcoholic beverages

Expenditures for the purchase of Services to be resold that are not otherwise classified.

Charges to designated operating and continuing education funds for the administrative cost allowance.

Photographer and Artist Service Reimbursement

Printing and Publishing Reimbursement

Paper Sales Reimbursement

Mailing Supplies Reimbursement

Programming Reimbursement

Computer Center Reimbursement - Other

Instructional Sales Reimbursement

Internal Service Credit representing subsidy or support for a non-exchange transaction.  This represents the use of university funds (E&G, FS, auxiliary or M2) from an OSU unit providing financial support to a fund (7xxxxx) of a University Student Organization (USO) in accordance with requirements in fiscal policy.

Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.

Telecommunications Service Reimbursement

Animal Sales Reimbursement

Feed and Bedding Sales Reimbursement

Special Material Sales Reimbursement

To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.

Pharmacy Reimbursement

Trip and Tour Reimbursement