Skip to main content
Oregon State University OREGON STATE UNIVERSITY Open search box
»

Finance and Administration

Toggle menu Go to search page
    • About the Division
    • Departments
      • Budget and Resource Planning
      • Environmental Health & Safety
      • Controller
      • Business Centers
        • Agricultural Sciences and Marine Sciences Business Center
        • Arts and Sciences Business Center
        • Auxiliaries & Activities Business Center
        • Business and Engineering Business Center
        • Forestry, Oceanic and Atmospheric Business Center
        • Health Sciences Business Center
        • University Administrative Business Center
      • Human Resources
        • Classification & Compensation
        • Employee Benefits
        • Employment Services
        • HR Systems & Technology
        • Learning & Organizational Development
      • Public Safety/OSU Police
        • Emergency Preparedness
      • Risk Management
      • University Facilities, Infrastructure and Operations
        • Facilities Services
        • Transportation Services
        • Project Delivery
        • Capital Planning
        • Leasing and Strategic Real Property
        • Space Management
        • University Land Use Planning
    • Policies & Procedures
    • Strategic Plan
    • Contact Us
      • A-Z Directory
    • Calendar
    • Library
    • Maps
    • Online Services
    • Make a Gift
  • About the Division
  • Departments
    • Budget and Resource Planning
    • Environmental Health & Safety
    • Controller
    • Business Centers
      • Agricultural Sciences and Marine Sciences Business Center
      • Arts and Sciences Business Center
      • Auxiliaries & Activities Business Center
      • Business and Engineering Business Center
      • Forestry, Oceanic and Atmospheric Business Center
      • Health Sciences Business Center
      • University Administrative Business Center
    • Human Resources
      • Classification & Compensation
      • Employee Benefits
      • Employment Services
      • HR Systems & Technology
      • Learning & Organizational Development
    • Public Safety/OSU Police
      • Emergency Preparedness
    • Risk Management
    • University Facilities, Infrastructure and Operations
      • Facilities Services
      • Transportation Services
      • Project Delivery
      • Capital Planning
      • Leasing and Strategic Real Property
      • Space Management
      • University Land Use Planning
  • Policies & Procedures
  • Strategic Plan
  • Contact Us
    • A-Z Directory

Using the search boxes below you can refine the list of Account Codes to help you quickly find what you are looking for.

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017

Account Codes

Revenue (0XXXX)

02.01 Student Tuition & Fees (01000-02099)

01103 Faculty/Staff/Qualified Transferee Tuition

Tuition from faculty, staff, or their qualified transferee (i.e. spouse, dependant children or domestic partner) as defined in OAR 580-022-0030 and 580-022-0031.

01108 Part-Time Fee Policy Graduate Tuition

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)

01109 Part-Time Fee Policy Undergraduate Tuition

Tuition assessed at applicable undergraduate rates for students enroll under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01500 - 01569 Undergraduate Tuition and 01640 - 01699, 01800 - 01809 Summer Undergraduate Tuition)

01110 Summer Resident Undergraduate 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.)

01112 Summer Resident Graduate Tuition

Tuition assessed at resident graduate rates. Restricted to a three-month summer session. (See also 01108 - Part Time Fee Policy Graduate 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.)

01130 Veterinary Medicine Resident Tuition

Tuition assessed at resident veterinary medicine rates.

01131 Veterinary Medicine Non-Resident Tuition

Tuition assessed at non-resident veterinary medicine rates.

01140 Pharmacy D Resident Tuition

Tuition assessed at resident PharmD rates.

01141 Pharmacy D Non-Resident Tuition

Tuition assessed at non-resident PharmD rates.

01180 Continuing Education Credit Tuition

Tuition assessed for credit continuing education courses.

01181 Continuing Education Non-Credit Tuition

Tuition assessed for non-credit continuing education courses.

01190 Western Interstate Commission for Higher Education (WICHE) Veterinary Medicine Support at OSU

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.

01192 Western Interstate Commission for Higher Education (WICHE) Pharmacy Support

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 Pharmacy program at OSU.

01211 Technology Resource Fee - Resident

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.

01213 Matriculation Resource Fee

A one-time universal fee assessed to all new, incoming students (Freshmen and transfers). This fee was adopted in January 1988 at EOU and July 1993 at all other institutions.

01226 School of Education Resource Fee

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.

01228 Registration Resource Fee

A universal fee assessed each term to all students for the first credit hour enrolled. This fee is to cover the fixed costs of registering and incorporating a student into the student body each term. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01301 Building Fee Academic Year

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

01302 Building Fee-Summer Term

Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.

01401 Incidental Fees-Institutional

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.

01420 Incidental Fees-Summer Term

Restricted to summer term fees only.

01451 Health Fee-Undergraduate

Student health fees for regularly enrolled undergraduate students.

01460 Summer Health Fees

Student health fees for students enrolled in summer term.

01501 Resident Undergraduate Tuition - General

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

01502 Resident Undergraduate Tuition - Engineering Differential

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

01503 Resident Undergraduate Tuition - Honors Program Differential

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

01504 Resident Undergraduate Tuition - Pre-Engineering Differential

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

01505 Resident Undergraduate Tuition - Business Differential

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

01507 Resident Undergraduate Tuition - Paramedic Differential

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

01511 Resident Undergraduate Tuition - Health Program Differential

To set-up new differential tuition account codes

01513 Resident Undergraduate Tuition - Clinical Lab Differential

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

01514 Resident Undergraduate Tuition - Dental Program Differential

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

01515 Resident Undergraduate Tuition - Performing Arts Differential

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

01516 Resident Undergraduate Tuition - Architecture & Allied Arts Differential

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

01518 Resident Undergraduate Tuition - Forestry Differential

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

01536 Non-Resident Undergraduate Tuition - General

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

01537 Non-Resident Undergraduate Tuition - Engineering Differential

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

01538 Non-Resident Undergraduate Tuition - Honors Program Differential

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

01539 Non-Resident Undergraduate Tuition - Pre-Engineering Differential

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

01540 Non-Resident Undergraduate Tuition - Business Differential

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

01542 Non-Resident Undergraduate Tuition - Paramedic Differential

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

01546 Non-Resident Undergraduate Tuition - Health Program Differential

To set-up new differential tuition account codes.

01548 Non-Resident Undergraduate Tuition - Clinical Lab Differential

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

01549 Non-Resident Undergraduate Tuition - Dental Program Differential

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

01550 Non-Resident Undergraduate Tuition - Performing Arts Differential

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

01551 Non-Resident Undergraduate Tuition - Architecture & Allied Arts Differential

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.

01553 Non-Resident Undergraduate Tuition - Forestry Differential

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

01570 Resident Graduate Tuition
01571 Resident Graduate Tuition - General

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

01572 Resident Graduate Tuition - Engineering Differential

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

01573 Resident Graduate Tuition - Honors Program Differential

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

01575 Resident Graduate Tuition - Business Differential

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

01576 Resident Graduate Tuition - Medical Physics Differential

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

01578 Resident Graduate Tuition - MBA Program Differential

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

01579 Resident Graduate Tuition - Social Work Differential

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

01580 Resident Graduate Tuition - Psychology Program Differential

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

01581 Resident Graduate Tuition - Health Program Differential

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

01582 Resident Graduate Tuition - Arts & Sciences Program Differential

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

01585 Resident Graduate Tuition - Performing Arts Differential

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

01586 Resident Graduate Tuition - Architecture & Allied Arts Differential

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

01606 Non-Resident Graduate Tuition - General

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

01607 Non-Resident Graduate Tuition - Engineering Differential

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

01608 Non-Resident Graduate Tuition - Honors Program Differential

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

01610 Non-Resident Graduate Tuition - Business Differential

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

01611 Non-Resident Graduate Tuition - Medical Physics Differential

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

01613 Non-Resident Graduate Tuition - MBA Program Differential

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

01614 Non-Resident Graduate Tuition - Social Work Differential

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

01615 Non-Resident Graduate Tuition - Psychology Program Differential

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

01616 Non-Resident Graduate Tuition - Health Program Differential

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

01617 Non-Resident Graduate Tuition - Arts & Sciences Differential

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

01620 Non-Resident Graduate Tuition - Performing Arts Differential

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.

01621 Non-Resident Graduate Tuition - Architecture & Allied Arts Differential

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

01641 Summer Resident Undergraduate Tuition - General

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

01642 Summer Resident Undergraduate Tuition - Engineering Differential

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

01643 Summer Resident Undergraduate Tuition - Honors Program Differential

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

01644 Summer Resident Undergraduate Tuition - Pre-Engineering Differential

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

01645 Summer Resident Undergraduate Tuition - Business Differential

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

01647 Summer Resident Undergraduate Tuition - Paramedic Differential

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

01651 Summer Resident Undergraduate Tuition - Health Program Differential

To set-up new differential tuition account codes.

01653 Summer Resident Undergraduate Tuition - Clinical Lab Differential

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

01654 Summer Resident Undergraduate Tuition - Dental Program Differential

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

01655 Summer Resident Undergraduate Tuition - Performing Arts Differential

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

01656 Summer Resident Undergraduate Tuition - Architecture & Allied Arts Differential

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

01658 Summer Resident Undergraduate Tuition - Forestry Differential

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

01675 Summer Non-Resident Undergrad Tuition
01676 Summer Non-Resident Undergraduate Tuition - General

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

01677 Summer Non-Resident Undergraduate Tuition - Engineering Differential

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

01678 Summer Non-Resident Undergraduate Tuition - Honors Program Differential

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

01679 Summer Non-Resident Undergraduate Tuition - Pre-Engineering Differential

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

01680 Summer Non-Resident Undergraduate Tuition - Business Differential

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

01682 Summer Non-Resident Undergraduate Tuition - Paramedic Differential

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

01686 Summer Non-Resident Undergraduate Tuition - Health Program Differential

To set-up new differential tuition account codes.

01688 Summer Non-Resident Undergraduate Tuition - Clinical Lab Differential

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

01689 Summer Non-Resident Undergraduate Tuition - Dental Program Differential

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

01690 Summer Non-Resident Undergraduate Tuition - Performing Arts Differential

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

01691 Summer Non-Resident Undergraduate Tuition - Architecture & Allied Arts Differential

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.

01693 Summer Non-Resident Undergraduate Tuition - Forestry Differential

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

01701 International Program Surcharge

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

01702 Music Fee

Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.

01703 Conference & Short Course Fee

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.

01704 Graduate Qualifying Exam Fee

Fees for graduate qualifying examinations.

01705 Special Exam Fee

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

01706 Field Trip Fees

Fees for recognized class field trips.

01710 Authorized Course Fees

Fees charged for specific classes in addition to general tuition.

01715 Authorized Lab Fees

Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).

01720 Entrance Evaluation Fee

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

01721 Application Fee & Late Charge

Fees required when a student seeks formal admission. Excludes fees for qualification and testing purposes. (See account codes 01752 (Counseling and Testing Fee), 01723 (Change of Program Fee), and 01705 (Special Exam Fee).)

01722 Late Registration/Payment Fee

Fees levied as penalties for late registration.

01723 Change of Program Fee

Fees for change of program. Excludes tuition and fees incidental to the change.

01724 Reinstatement Fee

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.

01725 Degree Application Fee

Fee applied to a student upon application for a degree.

01726 Refund Penalty Fee

Fees levied as penalty for a refund.

01727 Acceptance Fee

Fee assessed to a student in selected programs when that student has been accepted for admission.

01731 Study Abroad Fees

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.

01751 Placement Service Fee

Fees for services rendered in the placement of graduating students.

01752 Counseling & Testing Fee

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

01795 Other Special Services Fees

Fees for other special services not otherwise categorized by another account code.

01799 Miscellaneous Student Fees

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.

01811 Summer Resident Graduate Tuition - General

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

01812 Summer Resident Graduate Tuition - Engineering Differential

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

01813 Summer Resident Graduate Tuition - Honors Program Differential

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

01815 Summer Resident Graduate Tuition - Business Differential

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

01816 Summer Resident Graduate Tuition - Medical Physics Differential

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

01818 Summer Resident Graduate Tuition - MBA Program Differential

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

01819 Summer Resident Graduate Tuition - Social Work Differential

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

01820 Summer Resident Graduate Tuition - Psychology Program Differential

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

01821 Summer Resident Graduate Tuition - Health Program Differential

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

01822 Summer Resident Graduate Tuition - Arts & Sciences Differential

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

01825 Summer Resident Graduate Tuition - Performing Arts Differential

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

01826 Summer Resident Graduate Tuition - Architecture Allied Arts Differential

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

01846 Summer Non-Resident Graduate Tuition - General

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

01847 Summer Non-Resident Graduate Tuition - Engineering Differential

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

01848 Summer Non-Resident Graduate Tuition - Honors Program Differential

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

01850 Summer Non-Resident Graduate Tuition - Business Differential

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

01851 Summer Non-Resident Graduate Tuition - Medical Physics Program Differential

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

01853 Summer Non-Resident Graduate Tuition - MBA Program Differential

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

01854 Summer Non-Resident Graduate Tuition - Social Work Differential

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

01855 Summer Non-Resident Graduate Tuition - Psychology Program Differential

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

01856 Summer Non-Resident Graduate Tuition - Health Program Differential

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

01857 Summer Non-Resident Graduate Tuition - Arts & Sciences Differential

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

01860 Summer Non-Resident Graduate Tuition - Performing Arts Differential

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.

01861 Summer Non-Resident Graduate Tuition - Architecture Allied Arts Differential

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

01901 Oregon Minority Enroll Initiative
01910 Oregon Educational Diversity Initiative

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).

01931 International Student Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)

01932 Cultural Services Program Fee Remission

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)

01941 OUS International Exchange Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of an approved system wide 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)

01942 Institution International Exchange Fee Remission

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)

01943 Special Institutional International Exchange Fee Remission

New account code to separately identify the Institutional International Exchange fee remission between regular (01942) and 'special' (01943) categories. Use of this new code is optional but can be used to record/report on a 'special' subdivision of this fee remission.

01951 Contract & Grant Academic Year Fee Remission

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.

01952 Contract & Grant Summer Session Fee Remission

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 summer session fees only. 

01965 VOYAGER Fee Remission

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.

01966 Veterans' Dependent Fee Remission

Student must be admitted to a degree program at an Oregon University System campus. The student must be a child (includes adopted child or stepchildren), a spouse, or un-remarried surviving spouse of a member of the United States Armed Forces who: 1) died while on active duty after 9/11/01, or 2) died due to a service-connected condition incurred after 9/11/01, or 3) incurred a service-connected condition(s) after 9/11/01 rated 100%, total and permanent, by the Department of Veteran Affairs. An eligible child must be 23 years of age or younger at the time the child applies for the waiver. A child who is older than 23 years of age is eligible for a waiver for a master?s degree program if the child: 1) Applied for and received a waiver for a baccalaureate degree when the child was 23 years of age or younger; and 2) applied for a master?s program waiver within 12 months of receiving a baccalaureate degree. Some courses that may be excluded from this remission include post-baccalaureate courses, certificate programs, additional undergraduate degrees, distance education classes, self-supported classes, and other campus-designated programs. The student must meet Oregon residency requirements as stipulated within OAR 580-010-0030 through 580-010-0045. The maximum waiver granted under this remission program shall be: 1) The total number of attempted credit hours equal to four years of full-time attendance for a baccalaureate degree, and 2) the total number of attempted credit hours equal to two years of full-time attendance for a master's degree. The qualifying student, whether child, spouse, or un-remarried spouse, must also provide proof of the veteran?s active duty status in the armed forces after September 11, 2001. Proof must be supplied by the US Veterans Affairs office. See the Tuition Fee Book: Tuition Fee Policies, Section H.7 for more information.

01967 Non-Resident Veterans Fee Remission

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.

01968 Yellow Ribbon Program Fee Remission

To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.

01970 OUS Supplemental Tuition Grant Fee Remission

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)

01975 Non-Resident Athlete Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid by or for student athletes. Awards are at the option of the institution and may vary in amount but cannot exceed the total non-resident Undergraduate or Graduate tuition and mandatory enrollment fees. This remission program was approved by the Board in July 2001.

01985 Western Interstate Commision on Higher Education (WICHE) Fee Remission

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.

01986 Resident Undergraduate Dean's Fee Remission

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

01987 Non-Resident Undergraduate Dean's Fee Remission

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

01988 University International Fee Remission

University International Fee Remission

01990 Dean's Designated Fee Remissions

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.

01999 Other Fee Remissions

Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.

02.02 Appropriations and Resource Redistribution (02100-02999)

02110 State Appropriations

Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)

02111 State Appropriations – Debt Service

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

02112 State Appropriations – Lottery

Account to record the receipt of State Appropriations from Lottery resources.

02120 Federal Appropriations

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

02130 County Appropriations

Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.

02150 Other Appropriations

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.

02510 State Resource Redistribution

Account to record the distribution of State resources to/from the institutions.

02511 State Resource Redistribution - Debt Service

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

02520 Lottery Resources Redistribution

Account to record the distribution of lottery resources to/from the institutions.

02.03 Gifts, Grants, & Contracts (03000-03999)

03110 Federal Government Grant or Contract

Grant or contract receipts from Federal sources. Excludes receipts from appropriations.

03118 Government Sub-Grant/Contract From Other OUS

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.

03120 State of Oregon Government Grant/Contract

Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.

03130 Local Government Grant/Contract

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.

03140 Non Oregon State Government Grant/Contract

Receipts of grants or contracts from states other than Oregon.

03150 Foreign Government Grant/Contract

Receipts of grants or contracts from foreign governmental bodies.

03160 Other Government Grant/Contract

Receipts of grants or contracts from governmental entities not otherwise listed.

03210 Private Individuals Grant/Contract

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

03218 Non-Government Sub-Grant/Contract From Other OUS

Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types: 34 (Private Funds Restricted), and 35 (Foundation Funds Restricted). For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.

03220 Commercial Business Grant/Contract

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).

03230 Foundations, Associations, & Societies Grant/Contract

Receipts of grants or contracts 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 03220 - Commercial Business GC).

03240 Non-OUS Institute of Higher Education Grant/Contract

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

03260 Campus Affiliated Foundation Grant/Contract

Grant and contract receipts from a campus affiliated foundation.

03303 Pell Grant Administrative Cost Recovery

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

03400 Facilities & Administrative (F & A) Cost Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.

03410 Facilities & Administrative (F&A) Cost Recovery Redistribution

Facilities and Administrative Cost Recovery Redistribution

03500 Refunds to Grantors

Gifts, grants or contracts returned to the grantor or their designee.

03611 Private Individuals Gift

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

03612 Private Individuals In-Kind Gift

Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)

03621 Commercial Business Gift

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).

03622 Commercial Business In-Kind Gift

Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).

03631 Foundations, Associations, & Societies Gift

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).

03651 Campus Affiliated Foundation Gift

Gift receipts from a campus affiliated foundation.

03701 Oregon XI-G Capital Grants

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

03702 Oregon XI-Q Capital Grants

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

03703 Oregon Lottery Capital Grants

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

02.04 Transfers in from State Agencies (04000-05099)

04001 Loan Proceeds from Oregon State Agencies

Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).

04107 Transfer from Department of Administrative Services (DAS)

Transfer in From Department of Administrative Services

04141 Transfer from State Lands

Transfer in from Division of State Lands

04150 Transfer from Department of Revenue

Transfer in from Department of Revenue

04155 Transfer from Legislative Assembly

Transfer in from Legislative Assembly

04575 Transfer From Student Assistance Commission

Transfer in from Student Assistance Commission

04999 Transfer from Other State Agencies

02.05 Investment (05100-05999)

05121 Bond Building Fund Interest Income

Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.

05132 Interest Income Investments

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.

05133 Dividend Income

Receipts from dividends paid on investments. Excludes receipts from sale of stock rights.

05134 Discount Earned

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

05136 Principal of Investment

Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.

05138 Endowment Income

Income earned on the pooled investments of the Endowment Fund.

05139 Net Increase (Decrease) in Fair Value of Investment

Net increase or decrease in the fair value of investments held by an institution.

05141 Public University Fund (PUF) Investment Earnings Redistribution

Public University Fund (PUF) investment earnings redistribution.

05150 Royalties Income

Income from patents, copyrights and similar revenue-producing investments.

05151 Disney Royalties Income

Income from patents, copyrights and similar revenue-producing investments related to Disney.

05152 Technology Transfer Attorney Reimbursements

Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.

05201 Bond Proceeds

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

05203 Bond Premium

The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.

05215 Sinking Fund Contributions

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

05250 Interest Income

Revenue from charges on delinquent accounts receivable.

05260 Certificates of Participation (COP) Trustee Reimbursements

Reimbursements received from COP Trustee for COP expenditures.

05263 XI-Q Trustee Reimbursements

XI-Q Trustee Reimbursements

05265 Collaborative Project Trustee Reimbursement

Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities.

02.06 Sales and Services (06000-06999)

06002 Sales

Income and receipts from sales of material, equipment, publications, documents or other non-service items.

06003 Services

Receipts from services rendered by an institution or department.

06004 Vending Machines

Income and receipts from sales from vending machines.

06006 Industry - Services

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.

06007 Instruction/Research Residual Product Sales

Income and receipts from the sale of products which are excess of those needed by the university for on-going research or instructional projects. Residual products may include wheat and other grains, fruit, potatoes, other vegetables, sheep, eggs, milk, etc.

06010 Textbooks E-Book-Sales

Textbooks E-Book-Sales

06012 Textbooks Used-Sales

Income and receipts from sales of used textbooks.

06013 General Books/Publications Sales

Income and receipts from sales of general books and publications.

06020 Art Supplies Sales

Income and receipts from sales of art supplies.

06021 Supplies Sales

Income and receipts from sales of general supplies.

06024 Student Issue Sales

Student Issue Sales

06031 Confections Sales

Income and receipts from sales of snacks and candy.

06032 Health & Personal Care Sales

Health and Personal Care Product Sales

06033 Wearing Apparel Sales

Wearing Apparel Sales

06034 Gifts & Novelties Sales

Gifts and Novelties Sales

06035 Tapes CDs - Prerecorded Sales

Pre-Recorded Tape and Compact Disc Sales

06040 Beverages- Cans & Bottles

Beverages - Cans & Bottles

06051 Computer Software Sales

Computer Software Sales

06060 Merchandise Rentals

Merchandise Rentals

06061 Equipment/Fixtures Rental/Sales

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

06072 Billiards

Billiards

06074 Amusement Machines

Amusement Machines

06082 Postage Income

Postage Sales

06093 Photography Goods/Supplies

Photography Goods/Supplies

06192 Refunds & Allowances-Used Textbooks

Refunds and Allowances - Used Textbooks

06193 Refunds & Allowances-General Books

Refunds and Allowances - General Books

06194 Refunds & Allowances-Tapes CDs

Refunds and Allowances - Tapes, CDs, and DVDs

06195 Refunds & Allowances-Other Merchandise

Refunds and Allowances - Other Merchandise

06201 Fines

Fines

06202 Parking Fines

Receipts from fines collected for parking violations.

06205 Bad Check Charge

Receipts from assessment of a charge for returned checks.

06206 Library Fines

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.

06299 Fines - Other

Receipts from fines not otherwise classified.

06301 Transcript Fee

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

06302 Testing Fees

Receipts from fees for tests conducted.

06303 Laboratory Use Fees

Receipts from lab fees assessed.

06311 Gymsuit Service - Students & Dependents

Gym Suit Service - Students and Dependents

06313 Locker Rental

Receipts from departmental locker rental charges.

06315 Recreational Passes - Public

Receipts from recreational passes sold to the general public.

06316 Recreational Passes - Faculty & Staff

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

06322 Parking Permit Fees

Parking Permits - Faculty

06323 Parking Fees - Miscellaneous

Receipts collected for miscellaneous parking charges.

06324 Parking Rentals

Receipts from rental of parking facilities.

06325 Meter Parking

Receipts from campus parking meters.

06389 Memberships Income

Receipts from membership and dues paid to institutional organizations, societies and clubs.

06398 Miscellaneous Fees

Revenue from fees collected that are not otherwise classified.

06399 Miscellaneous Permits

Permit revenue collected that is not otherwise classified.

06401 Conference Housing Fee

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

06402 Conference Special Events

Receipts from optional fees for special events provided as part of conference programs.

06403 Conference Income

Income from hosting conferences.

06404 Banquet Income

Income from providing catering services.

06410 Workshops Non-Credit Income

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

06420 Concession Income

Income from event/sport concession stand sales.

06421 Entry Fee - Competitors

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).

06432 Ticket Sales- General Admission

Revenue from sales of tickets for general admission.

06433 Ticket Sales- General Season

Revenue from sales of season tickets for general admission.

06434 Ticket Sales- Reserved Seat

Revenue from sales of tickets for reserved seats.

06435 Gate Receipts

Revenue from sales of tickets at the gate.

06436 Ticket Sales - Faculty Season

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

06437 Ticket Sales - Student

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

06438 User Surcharge

Surcharge for events using institution's facilities.

06439 Ticket Sales as Agent

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

06471 Guarantees

Revenue received for appearances when a specified amount is guaranteed.

06473 Television

Income received for television rights to broadcast institution events.

06474 Program Sales

Income received from sale of event programs.

06475 Paid Appearances

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

06480 Rose Bowl Income

PAC 10 institution share of Rose Bowl income distribution.

06481 Other Bowl Income

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

06482 Athletic Conference TV Share Income

Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).

06495 Sponsorship Income

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

06499 Other Event Income

Income from events not otherwise classified.

06701 Housing Application Fee

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

06702 Room & Board Fee

Income from charges for housing and meal plans when charged together.

06703 Dormitory Income Other

Income from dormitory charges not otherwise classified.

06711 Family Housing - Rental

Income from rental of institution owned family housing units.

06712 Family Housing - Utilities

Income from utilities charges on rented family housing units.

06721 Rental Housing - Faculty

Income from institution owned housing rented to faculty or staff.

06722 Casual Guest Income

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

06723 Rental Income/Facilities Use

Income from rental of other institutional facilities.

06724 Rental Income/Facilities Staff

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

06727 Lease Income

Income from lease of other institutional facilities or equipment.

06730 Meals-Payroll Deduction

Income from meal plans purchased through a payroll deduction.

06731 Dining Card Sales

Income from sales of dining cards.

06732 Board Only Fee

Income from charges for board only.

06739 Miscellaneous Meal Plan Income

Miscellaneous Meal Plan Income

06790 Housing Refunds

Negative revenue account to record reduction in revenue when housing charges are refunded.

06798 Other Housing Income

Income from housing charges not otherwise classified.

06901 Miscellaneous Sales & Service Income

Receipts from sales and service activities not otherwise classified.

06906 Student Damages

Income from fees charged to students for damage to OUS owned property.

06908 Library Book Replace Income

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

06921 Perquisite Deduction

Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.

06922 Payroll Deduction

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

06930 On-Line Services Income

Income from providing on-line computer services to the public or other users. Examples include library on-line search services.

06933 Programming & System Income

Receipts from programming and system analysis services.

06934 Data Entry Income

Receipts from data entry services.

06935 Materials & Supplies - Data Processing Sales

Receipts from sales of data processing materials and supplies.

06936 Computing Center - Other Income

Receipts from data processing sales and service activities not otherwise classified.

06937 Special Materials - Sales

Receipts from expendable surgical or other specialized materials used.

06938 Technical Services Income

Receipts from professional or technical services rendered.

06939 Advertising Income

Receipts from advertising sales.

06940 Subscription Income

Receipts from subscription sales.

06942 Duplicating & Copying Income

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

06943 Message Board Income

Income from advertising on institutional message/reader boards.

06945 Press Book Income

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

06949 Sales Commissions

Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master).

06951 Animal Sales

Receipts from the sale of animals.

06952 Animal Board Income

Receipts from boarding animals.

06953 Feed & Bedding Sales

Receipts from the sale of animal feed and bedding.

06973 Mileage - Field Trips Income

Receipts from mileage charges for field trips.

06980 Surplus Sales

Receipts from the sale of surplus items.

06981 Sale or Trade-In of Assets

This account is used to distribute the proceeds or trade-in allowance received upon disposal of non-proprietary assets not held as investments. Sale proceeds and trade-in allowances are to be originally recorded in the 'Sale of Asset-Undist Inc Clearing' fund 095880 using the 'Undistributed Income' account B5801 and later cleared/redistributed via the Fixed Asset System 'Sale of Asset' function using the 06981 account. Note: Proceeds/Trade-in allowances for disposals of Proprietary assets flow through the clearing in the same manner but are ultimately recorded in the proprietary funds as cash (A0901) with the appropriate system calculated Gain (08030) or Loss (42001) recorded in the proprietary fund at time of disposal. This is achieved automatically using the Fixed Asset System 'Sale of Asset' function. (Use only when transactions are with entities outside of OUS. All State Surplus Property sales are to be considered arms length transactions and are therefore deemed to be outside of OUS. Intra-OUS asset transfers are not sales or trade-ins. Intra-Institutional transfers require a Transfer in the Fixed Asset System whereas an inter-institutional transfer would require a write off to the transferring institution and a new record be created in the receiving institution.)

06983 Recycled Material Sales

Receipts from the sale of recycled materials.

06984 Refund of Overpayment

Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced.

06991 Received on Account

Receipts on accounts due arising from sales or services.

06992 Reimbursement

Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).

06993 Deposits

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)

06994 Forfeited Deposits

Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.

06997 Return & Allowance

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

06998 Cash Over & Short

Cash Over & Short

02.07 Medical and Hospital Services Income (07000-07999)

07801 Pharmacy Income

Income from sales from student health center pharmacy.

07802 Medical Laboratory Fees

Income from student health center medical lab fees.

07803 X-Ray Income

Income from student health center x-ray charges.

07804 Allergy Treatment Income

Income from student health center for treatment of allergies.

07805 Dental Services Income

Income from student health center dental service charges.

07806 Sports Medicine/Physical Therapy Service Income

Income from sports medicine or physical therapy charges.

07807 Nursing Services Income

Income from student health center nursing service charges.

07808 Health Education Service Income

Income from student health center health education charges.

07820 Medical Supply Sales Income

Income from student health center sales of medical supplies.

07821 Vaccine Income

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

07822 Office Visit Income

Income from student health center office visit charges.

07823 Medical Records Income

Income from student health center medical record charges.

07830 Out-Patient Infirmary Income

Income from student health center outpatient infirmary charges.

07831 Infirmary Overtime Income

Income from student health center infirmary overtime charges.

07890 Employee Medical Services Income

Income from student health center for medical services provided to employees.

07899 Other Medical Services Income

Income from medical services not otherwise classified in this section.

02.08 Other Revenues (08000-08799)

08001 Miscellaneous Other Revenues

Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.

08003 Student Organization Internal Support Revenue

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.

08005 Insurance Recoveries

Insurance recoveries received from outside entities to OSU for recovery of losses from claims made for general liability, property, auto, etc.

08008 Reimbursement From Outside Entities

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

08021 Conference Income - Grants-in-Aid Award Base

Athletic conference funding for Grants-In-Aid assistance.

08030 Gain on Disposal of Fixed Asset

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.

02.09 Student Loan Revenues (08800-08999)

08801 Interest on Loans

Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.

08803 Late Charge Revenue

Revenue booked at the time late charges are assessed.

08804 Service Charge Revenue

Service charges related to student loans.

08811 Repayment to Federal Government

Student loan repayment to the Federal Government.

08899 Other Loan Revenue

Revenue relating to student loans not otherwise classified in this section.

02.095 Internal Sales (09000-09999)

09103 Press Internal Sales

Pres Internal Sales

09107 Duplicating & Copying Internal Sale

Duplicating & Copying Internal Sales

09108 Printing & Publishing Internal Sale

Printing & Publishing Internal Sales

09110 Copy Service Internal Sales

Copy Service Internal Sales

09111 Paper Internal Sales

Paper Internal Sales

09120 Mailing Services Internal Sales

Mailing Services Internal Sales

09122 Advertising Internal Sales

Advertising Internal Sales

09201 Machine Processing Internal Sales

Machine Processing Internal Sales

09203 Programming Internal Sales

Programming Internal Sales

09205 Materials & Supplies Internal Sales

Materials & Supplies Internal Sales

09206 Computer Center Other Internal Sale

Computer Center Other Internal Sale

09209 Computer Center Services Internal Sale

Computer Center Services Internal Sale

09313 Rentals Internal Sales

Rentals Internal Sales

09314 Physical Plant Internal Sales

Physical Plant Internal Sales

09316 Risk Management Insurance Recoveries

Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.

09320 Telecommunications Service Internal Sales

Telecomm Service Internal Sales

09325 Food Service/Catering Internal Sale

Food Service/Catering Internal Sale

09331 Animal Internal Sales

Animal Internal Sales

09332 Animal Board Internal Sales

Animal Board Internal Sales

09341 Mechanical Parts/Supplies Internal Sale

Mechanical Parts/Supplies Internal Sales

09342 Special Material Internal Sales

Special Material Internal Sales

09343 Technical Services Internal Sales

Technical Services Internal Sales

09350 Resale of Equipment Internal Sales

Resale of Equipment Internal Sales

09360 Health Care Services Internal Sales

Health Care Service Internal Sales

09361 Pharmacy Internal Sales

Pharmacy Internal Sales

09381 Conference Internal Sales

Conference Internal Sales

09382 Trip and Tour Internal Sales

Trip and Tour Internal Sales

09383 Transportation Internal Sales

Transportation Internal Sales

09384 Parking Permits Internal Sales

Parking Permits Internal Sales

09385 Vehicle & Equipment Use Internal Sales

Vehicle & Equipment Use Internal Sales

09387 Vehicle Servicing Internal Sales

Vehicle Servicing Internal Sales

09388 Vehicle Fuel Internal Sales

Vehicle Fuel Internal Sales

09390 Administrative Services Internal Sales

Admin Services Internal Sales

09391 Miscellaneous Internal Sales

Miscellaneous Internal Sales

09392 Miscellaneous Services Internal Sale

Miscellaneous Service Internal Sales

09393 Specialized Service Center - Operations & Maintenance Internal Sales

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

09394 Specialized Service Center - General & Administrative Internal Sales

General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.

Personal Services (10100-19999)

02.10 Personal Services (10100-19999)

10102 Unclassified Salaries - Faculty

Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, faculty employees in permanent positions connected to employee classes UA, UB, UC, UD, UX and XX. 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).

10103 Staff-Unclassified Salaries - Non-Faculty

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).

10105 Foreign Assignment - Unclassified Salary

Basic salary for persons on long-term international assignments. International sponsored projects call for a clear distinction between salaries of those paid for on-campus work and those paid on long-term international assignments.

10107 Other Unclassified Salary- Stipend

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.

10123 Sabbatical Leave

Payment of a fixed percentage of salary while on sabbatical leave.

10201 Unclassified Overload Pay - Instructional

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.

10202 Unclassified Overload Pay - Non-Instructional

Special or additional pay to compensate unclassified staff members for non-instructional services rendered in excess of full-time employment (e.g., when the additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract is shorter than 12 months, this provision applies only for the months to which the contract pertains.

10203 Summer Unclassified Pay - Instructional

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.

10204 Summer Unclassified Pay - Non-Instructional

Pay to nine-month unclassified staff members serving in a non-instructional capacity 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 code 10202 - Supplemental Unclassified Pay - Non-Instructional.

10207 Unclassified Employee Award

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.

10208 Unclassified Retirement Incentive Payment

Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.

10209 Other Unclassified Pay

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.

10211 Unclassified Vacation Pay

Payments for accrued vacation to unclassified employees on 12-month appointments. Payments are made when an employee terminates or when an employee transfers to a nine-month Unclassified appointment. If the employee transfers to a classified position, vacation accrual rate and pay are regulated by applicable collective bargaining unit agreements. Amounts paid using this account code are taxed at the supplemental rate.

10217 Moving Expenses-Taxable

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.

10220 Post-Differential Unclassified Pay

Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.

10230 Sea Pay

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.

10231 Unclassified Fair Labor Standards Act (FLSA) Overtime

Used to record unclassified overtime pay due to FLSA requirements.

10232 Compensatory Time Payoff - Unclassified

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.

10233 Unclassified - Fair Labor Standards Act (FSLA) Shift Differential

To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.

10234 FLSA Overtime on Premium Pay-Unclas

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

10240 Unclassified Perquisites

Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.

10251 Unclassified Cash Allowance-Taxable

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.

10301 Staff-Classified Salaries

Salaries and wages paid to classified employees in permanent positions. It includes pay while on sick or vacation leave as well as pay for holiday time taken during the normal course of employment. This code excludes the following: Vacation pay at time of termination and vacation payments made per SEIU/OPEU bargaining agreement (see account code 10411), Compensatory pay in lieu of time off (see account code 10412), Overtime pay (see account code 10421), Holiday worked pay.

10406 Lump Sum Back Pay - Classified

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.

10409 Other Management Service & Classified Pay

Pay for services not identified by position in the original or current budget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.

10410 Temporary Employees Pay

Pay for services of temporary employees.

10411 Vacation Pay

Payments made to classified employees upon termination or in accordance with SEIU/OPEU contract terms. It excludes pay to an employee on regular vacation(see account code 10301 - Staff - Classified Salaries). Amounts paid using this account code are taxed at the supplemental rate.

10412 Compensatory Pay

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

10413 Pay in Lieu of State - Paid Retirement

Differential payments to employees in seasonal positions who were employed at least one previous season and who are not participating members of PERS. The differential is 6% of the regular pay and ceases the pay period before the employee begins to participate in PERS.

10414 Work Out of Class

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

10415 Shore Leave Pay

Pay for shore leave earned by OSU ships' crew members when the ships are out of home port. The accrual rate and use of shore leave are specified under bargaining agreement provisions.

10416 Bilingual Differential Pay

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.

10417 Employee Award

Cash awards paid to classified staff. These awards include Employee Suggestion Awards and institutional awards. Amounts paid using this account code are taxed at the supplemental rate.

10419 Fair Labor Standards Act (FLSA) Overtime on Premium Pay

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

10420 Penalty Pay-Call Back

Penalty pay to classified employees under bargaining agreement provisions when an employee has been released from duty and is called back prior to their normal starting time. The employee is paid a minimum of two hours pay at the overtime rate. Any time over two hours is paid at the employees regular rate of pay.

10421 Overtime-Classified

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.

10425 SEIU/OPEU Electrician Differential

Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.

10432 Special Duty Pay

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.

10433 Lead-Work Differential

Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.

10435 Shift Differential Pay

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.

10436 Stand-By/On-Call Pay

Pay to classified employees for stand-by (or on-call) time. The following apply: An employee is on stand-by when required to be available for work outside their normal working hours. An employee is not on stand-by once they begin performing assigned duties and is accruing pay for the time worked. Stand-by pay applies to those classified employees who are eligible for overtime pay, except employees covered by collective bargaining agreements that do not contain this provision. Stand-by is not counted as time worked when computing overtime pay. The hours' requirement and pay rates vary with bargaining representation.

10438 Shift Differential Pay-Night

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.

10440 Classified Perquisites

Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.

10446 Charge Differential

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.

10451 Classified Cash Allowance-Taxable

Cash allowances paid to classified 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.

10453 Differential, Campus Dispatcher PSA

Differential, Campus Dispatcher PSA

10480 Special Campus Security Differential

Premium pay to employees who are designated as special campus security officers (ORS 352.385).

10481 Nuclear Reactor License Differential

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.

10483 Differential, Confined Space

Employees shall be paid a differential of one dollar ($1.00) per hour for all time spent working in OSHA permit-required confined space (permit space), currently defined at 29 CFR 1910.146.

10484 Differential, Campus Dispatcher

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.

10485 Differential, Veterinary Technician

An additional 10% differential over the base rate will be paid to Veterinary Technicians required to receive and maintain an Oregon Veterinary Medical Examining Board certification.

10486 Differential, Early Childhood Special Education

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.

10501 Student pay - regular

Pay to students enrolled at OSU, who perform work for the University.

10503 Federal Work Study Program-Student

Pay to students employed under the Federal Work Study Program.

10507 Student Employee Awards

Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)

10510 Non-OUS Student

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

10520 Overtime - Non-OUS Student

Pay for overtime worked, to student employees not enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.

10521 Overtime - OUS Student

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

10540 Student Perquisites

Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.

10609 Pharmacy Clinical Fellows

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

10610 Department of Veterinary Medicine (DVM) Clinicians

Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.

10620 Graduate Teaching Assistants

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

10621 Federal Work Study Program (FWSP) Graduate Teaching Assistants

Pay to graduate teaching assistants employed under the FWSP.

10622 Graduate Teaching Assistant (GTA) Requiring Fee Remission Subsidy

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)

10623 Summer Graduate Teaching Assistants

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

10625 Summer-Graduate Research Assistants (GRA)

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.

10629 Other Graduate Assistant Pay

Special or additional pay to graduate assistant staff members for services related to their institutional appointments. Includes Graduate Student award pay and recruitment and retention differential.

10630 Graduate Research Assistants (GRA)

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

10631 Federal Work Study Program (FWSP) Graduate Research Assistants (GRA)

Pay to graduate research assistants employed under the FWSP.

10632 Graduate Research Assistant (GRA) Requiring Fee Remission Subsidy

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).

10639 Other Clinical Fellow Pay

Special or additional pay to clinical fellows for services related to their appointments.

10640 Perquisites - Fellows/Graduate Assistant

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.

10752 Domestic Partner Benefit (Taxable)

The imputed tax value of benefit premiums attributable to domestic partner coverage.

10780 Moving-Employee-Taxable

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.

10781 Temporary Living & Supplemental Allowance-Employee

Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move.

10787 Housing Rentals-Employee

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.

10788 Cost-of-Living/Post Allowance-Employee

Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement.

10790 Moving-Employee-Non-Taxable

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.

10894 Pension Expense - PERS Side Account

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

10904 OPE Journal Voucher (JV) Adjustment Health/Life

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Health/Life 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.

10907 OPE Journal Voucher (JV) Adjustment Retirement

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.

10908 OPE Journal Voucher (JV) Adjustment Other

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Other 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.

10931 Accrued Vacation Leave

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

10933 Accrued Compensatory Leave

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

10934 Accrued Deferred Compensation (Unfunded)

Accrued Deferred Comp (Unfunded)

10935 Accrued Employee Termination Expense

Accrued Employee Termination Exp

10951 Graduate Assistant Fee Remissions

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.

10952 Graduate Assistant Fee Remission Subsidy

Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- for all terms except Summer Term . 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).

10953 Graduate Assistant Fee Remission Subsidy-Summer

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).

10964 OPE Unclassified Health/Life

OPE Unclassified Health/Life

10967 OPE Unclassified Retirement

OPE Unclassified Retirement

10968 OPE Unclassified Other

OPE Unclassified Other

10974 OPE Classified Health/Life

OPE Classified Health/Life

10977 OPE Classified Retirement

OPE Classified Retirement

10978 OPE Classified Other

OPE Class Other

10984 OPE Student Health/Life

OPE Student Health/Life

10987 OPE Student Retirement

OPE Student Retirement

10988 OPE Student Other

OPE Student Other

10994 OPE Graduate Assistant Health/Life

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

10997 OPE Graduate Assistant Retirement

OPE Graduate Assistants and Fellows (Grad Assist) Retirement

10998 OPE Graduate Assistant Other

OPE Graduate Assistants and Fellows (Grad Assist) Other

Services and Supplies (includes Travel) (20000-39999)

02.11A Supplies (20XXX)

20101 Office and Administrative Supplies

Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.

20102 General Operating Supplies

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.).

20103 Laboratory Supplies

Materials generally used in scientific and professional laboratories for instructional or research purposes. This code covers test tubes, glass beakers, printer paper, litmus paper, pens, light bulbs, batteries, etc used in a lab. This code does not cover alcohol, bulk chemicals, drugs and pharmaceutical supplies, insecticides, small tools, etc for which there are separate, specific account codes.

20106 Books Publication & Other Materials

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)

20107 Diplomas & Certificates

Expenditures for diplomas and certificates.

20108 Subscriptions

Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. 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).

20109 Library Electronic Resources

Purchases by institutional libraries of electronic resources including databases, e-journals, e-articles and e-books. Also includes subscriptions to electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, Periodicals and Other Reference Materials or 40190-Library Purchases.

20110 Student Project Supplies

Expenditures for student project supplies.

20111 Instructional Supplies

Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).

20112 Electronic Supplies

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

20113 Photocopy Supplies

Expenditures for photocopy supplies such as paper and toner.

20114 Library 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.

20116 Cartography Supplies

Cartography Supplies

20117 Art/Graphic Arts Supplies

Art/Graphic Art Supplies

20118 Photography Supplies

Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.

20119 Archival Supplies

Archival Supplies

20120 Performing Arts Supplies

Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.

20121 Costume Supplies

Expenses for costume supplies in the performing arts.

20122 Stage Materials

Expenses for stage materials in the performing arts.

20160 Ticket/Ticket Stock

Purchase of supplies and materials used to produce tickets.

20166 Athletic Supplies

Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.

20167 Employee Emergency Relief (Non-Taxable)

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.

20168 Awards - Employee

Expenditures for athletic and other awards to employees as a result of actions related to their employment. Includes gift certificates, plaques, and engraved awards. For cash awards to an employee use account code 10417 - Employee Awards. Gift certificates under 20168 are taxable.

20169 Awards & Prizes - Non-Employee (tax reportable)

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.

20179 Uncollected Cash Advance (tax reportable)

Advance funds that were not accounted for upon settlement of advance and/or excess funds not returned in a reasonable period of time. (1099-Tax reportable)

20180 Linen & Bedding

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

20185 Uniforms

Expenditures for uniforms, such as worn by athletic teams, band members, choirs, judging teams etc where the uniform is purchased and owned by the university and is not personal attire.

20186 Disposable Wearing Apparel

Expenditures for disposable wearing apparel used in hospitals and clinics.

20187 Employee Safety Apparel

Costs of employee wearing apparel furnished by the department when special safety apparel is required. Includes shoes, safety glasses and other "required" safety apparel. This code does not cover disposable wearing apparel (see account code 20186 - Disposable Wearing Apparel).

20188 Employee Clothing

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.

20190 Testing Group Incentives

Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items. (See also 25140 - Research Subjects)

20199 Miscellaneous Supplies

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

20200 Minor Equipment

Expenditures for tangible personal property that meets the following criteria: It has a unit value of less than $5,000. It is not consumed in the normal course of business. Its useful life exceeds two years. It excludes property listed on the equipment inventory (see account code A8011 & 40101 - Equipment). For Information Technology (IT) related minor equipment, see account codes 20201 - Computer, 20203 - Printers, or 20204 - Other IT Related Peripherals.

20201 Computer (Non-Capitalized)

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

20202 Software (Non-Capitalized)

Expenditures for computer software purchases less than the capitalization threshold of $100,000. Includes non-capital annual software licensing fees.

20203 Printers (Non-Capitalized)

Expenditures for printers that meet the criteria for minor equipment.

20204 Other Information Technology (IT) Related Peripherals

Expenditures for Information Technology related peripherals not otherwise specified that meet the criteria for minor equipment. Includes routers, switches, hard drives, DVD burners, memory, etc.

20210 Office Furniture (Non-Capitalized)

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

20215 Specialized Equipment (Non-Capitalized)

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

20216 Sports Equipment (Non-Capitalized)

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

20220 Inventoried Equipment/Non-State Funds

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.

20221 Inventoried Equipment/Non-State Funds/RCRV

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.

20225 Non-Inventory Equipment/Non-State Funds

Equipment costing $5K or greater, purchased on non-state funds where both ownership and the equipment will remain with a non-OSU entity. This equipment will not be put in the University property fixed asset inventory records. This equipment will not incur indirect costs.

20226 Non-Inventory Equipment/State Title

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.

20250 Parts-Auto & Equipment

Expenditures for parts used to repair vehicles or equipment. (See also account code 23522 - Maintenance Materials).

20251 Vehicle Tires

Expenditures for tires for vehicles.

20252 Automotive Fuels/Lubricants

Expenditures for gasoline and diesel fuels and automotive lubricants.

20300 Student Meals

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).

20310 Food - Other

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

20311 Food - Meats Fish & Poultry

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).

20330 Tableware & Kitchen Utensils

Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

20401 Minor Buildings (Non-Capitalized)

Expenditures for buildings that do not meet the $100,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $100,000, see 40501-Buildings.

02.11B Agricultural Related Services & Supplies (21XXX)

21007 Animals (Non-Capitalized)

Expenditures for animals purchased for research or instructional purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.

21008 Animal Care (tax reportable)

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

21042 Veterinary Biologicals

Expenditures for vaccines and other products used for prevention of disease in animals.

21043 Veterinary Medications

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

21047 Veterinary Surgical Supplies - General

Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).

21048 Veterinary Supplies

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)).

21049 Animal Care Supplies

Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).

21050 Fertilizers

Expenditures for plant fertilizers.

21051 Plant Materials

Expenditures for materials used in the growing of plants.

21052 Seeds

Expenditures for seeds.

21053 Soil & Soil Media

Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.

21055 Feeds-Grain

Expenditures for grain used as animal feed.

21056 Feeds-Hay & Straw

Expenditures for hay and straw used as animal feed.

21057 Feeds-Concentrates

Expenditures for animal feed concentrates.

21060 Chemicals-Herbicides

Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.

21061 Chemicals-Pesticides

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

21062 Chemicals-Other

Expenditures for chemicals other than herbicides and pesticides, such as fungicides.

21065 Agricultural Gases & Liquids

Expenditures for agricultural gases and liquids.

21069 Irrigation Supplies

Expenditures for irrigation supplies purchases.

21070 Agricultural Services (tax reportable)

Expenditures for custom combining, plowing and similar activities.

02.11C Communications and Postage & Shipping (220XX & 225XX)

22010 Telecom Recurring Charges

Charges that occur monthly usually in fixed amounts which are automatically billed through the TCMS system. Examples are white page listings and external customer telephone lines.

22012 Telecom One-Time or Usage Charges

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.

22013 Cellular Telephone Expense

All costs associated with the use of a cellular phone, including taxes.

22016 Network Communications Expense

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.

22051 Communications Allowance

Communications Allowance paid to qualified employees for using their personal cellular telephone or other communication device as required by their position or their employment contract.

22099 Miscellaneous Communications

Expenditures that cannot otherwise be coded within this section.

22502 Postage

Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.

22503 Mailing Service - Includes Postage

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.

22505 Express Mail (tax reportable)

Expenses for special courier and express mail services.

22511 Freight/Moving-Not Employee Related (tax reportable)

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.

22521 Delivery Service

Expenses incurred for internal delivery service.

22531 Shuttle Bus Service

Charges for transporting mail by state shuttle bus.

22599 Miscellaneous Postage & Shipping

Postage and shipping expenses not accounted for in other accounts.

02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)

23001 Electricity - General

Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.

23002 Pressurized Gas- General

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.

23003 Conveyance Fee-Natural Gas

Fee paid for the conveyance of natural gas through a pipeline.

23004 Steam

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).

23005 Hogged Fuel

Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.

23006 Fuel Oil

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

23010 Water

Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.

23011 Chilled Water

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.

23012 Sewage

Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703 (Taxes and Licenses)).

23013 Storm Drain Runoff

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.

23023 Electricity- Other Costs

To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.

23032 Pressurized Gas- Distribution & Delivery

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

23033 Pressurized Gas- Other Costs

To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.

23099 Miscellaneous Utilities

Expenditures for utility services that cannot otherwise be classified.

23301 Garbage (tax reportable)

Payments for garbage disposal services purchased from others.

23310 Infectious Waste Disposal (tax reportable)

Expenditures for infectious waste disposal services purchased from outside vendors.

23311 Hazardous Waste On Site Disposal (tax reportable)

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

23312 Hazardous Waste - Off-Site Disposal (tax reportable)

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.

23313 Biological Waste Disposal (tax reportable)

Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.

23314 Radiological Waste Disposal (tax reportable)

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

23370 Recycling Expense (tax reportable)

Recycling Expense (Tax reportable)

23501 Equipment Maintenance & Repairs (tax reportable)

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.)

23502 Building Maintenance & Repairs (tax reportable)

Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).

23503 Grounds Maintenance & Repairs (tax reportable)

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).

23504 Information Technology (IT) Equipment Maintenance/Repair (tax reportable)

Expenditures for repair and servicing of IT equipment including computers and printers. For purchase of parts, use account 20250 - Parts - Auto & Equipment.

23505 Major Reconditioning of Equipment (tax reportable)

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.

23506 Ship/Vessel Maintenance and Repair (tax reportable)

Expenditures for normal maintenance and repairs to research vessels.

23507 Vehicle Maintenance & Repairs (tax reportable)

Expenditures for normal maintenance and repairs to vehicles.

23510 Contract Maintenance/Repair-Equipment (tax reportable)

Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.

23511 Contract Maintenance/Repair-Building (tax reportable)

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).

23512 Contract Maintenance/Repair-Grounds (tax reportable)

Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).

23513 Software Maintenance Contracts/Services (tax reportable)

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.

23514 Information Technology (IT) Hardware Maintenance Contracts (tax reportable)

Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as a representative of a commercial firm.This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.

23520 Physical Plant Supplies

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).

23521 Chemicals Maintenance

Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).

23522 Maintenance Materials

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.

23530 Custodial Non-Contract (tax reportable)

Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).

23531 Custodial - Contract (tax reportable)

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

23535 Custodial Supplies

Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.

23599 Miscellaneous Maintenance & Repairs (tax reportable)

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

24020 Film Rentals (tax reportable)

Expenditures for media rentals such as DVD's and film.

24052 Housing Rental - Non-Employee (tax reportable)

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.

24053 Storage Rentals/Fees (tax reportable)

Expenditures for self-storage units and storage charges for OSU business related reasons.

24101 Non-Information Technology (IT) Equipment Rentals (tax reportable)

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).

24102 Information Technology (IT) Equipment Rentals (tax reportable)

Expenditures for use/rental of all electronic IT equipment and accessories for agreements lasting one year or less.

24150 Land Rentals (tax reportable)

Expenditures for land rentals of non-OUS owned property.

24151 Building Rentals (tax reportable)

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).

24199 Miscellaneous Rentals (tax reportable)

Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.

24201 Non-Information Technology (IT) Equipment Leases (tax reportable)

Expenditures for operating leases of equipment (see account code 24202 for IT Equipment Leases) for agreements lasting over one year. This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).

24202 Data Processing Equipment Leases (tax reportable)

Expenditures for operating leases of all electronic data processing equipment and accessories for agreements lasting over one year.

24250 Land Leases (tax reportable)

Expenditures for land leases of non-OUS owned property.

24251 Building Leases (tax reportable)

Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).

24299 Miscellaneous Leases (tax reportable)

Expenditures for operating lease payments that cannot otherwise be classified as land, building, equipment, or software leases.

02.11E Fees & Services (245XX-249XX)

24501 Accounting Service (tax reportable)

Accounting services purchased from others.

24502 Legal Service (tax reportable)

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).

24503 Data/Word Processing Service (tax reportable)

Expenditures for data processing services purchased from others.

24504 Auditing Services (tax reportable)

Expenses directly related to acquiring auditing services.

24505 Performance Fees (tax reportable)

Expenditures for concerts and other entertainment functions.

24506 Trustee Service (tax reportable)

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

24507 Management Consulting Services (tax reportable)

Expenditures for consulting, management and training services provided by vendors.

24508 Departmental Development Costs

Development Office costs that are allocated to departments.

24510 Laundry & Dry Cleaning (tax reportable)

Expenditures for laundry and dry cleaning.

24511 Plant Care Services (tax reportable)

Expenditures for plant care and maintenance services performed by outside entity.

24520 Security Service (tax reportable)

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.

24526 Web Design Services (tax reportable)

Expenses for contractual web design services.

24530 Contract Personnel Services (tax reportable)

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.

24531 Contract Educational Services (tax reportable)

Payments to non-OSU entities to provide instruction related services to students on a study abroad program or other educational opportunity not available at OSU.

24535 Broadcast Program Services (tax reportable)

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

24540 Contract Course

Lump-sum payments to non-OUS institutions for teaching OUS courses.

24545 Dispute Resolution Services (tax reportable)

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.

24550 Forest Management Services (tax reportable)

Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.

24560 VISA/Passport Processing Fees

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

24561 Background Verification Fees

Individuals seeking to obtain employment or to provide service as an unclassified employee (academic, research and administrative faculty), classified employee (staff members), graduate assistant (graduate research and teaching assistants), student employee, or volunteer shall be subject to background checks. Includes costs related to background verification fees.

24595 Non-Resident Alien Professional Service (tax reportable)

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

24599 Other Professional Services (tax reportable)

Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.

24601 Binding Expense (tax reportable)

Binding service performed by others.

24602 Duplicating & Copying Expense (tax reportable)

Duplicating and copying performed by others.

24604 Photo Services/Processing (tax reportable)

Photography services performed by others.

24605 Microfilming/Processing (tax reportable)

Microfilming services performed by others.

24606 Printing & Publishing (tax reportable)

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

24607 Typesetting Service (tax reportable)

Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.

24608 Graphic Design Service (tax reportable)

Expenditures for graphic design services.

24609 Professional Photography Services (tax reportable)

Expenditures for professional photography services.

24610 Video Production Services (tax reportable)

Expenditures for the services of professional video production.

24611 Advertising-Personnel Recruitment/Public Notice (tax reportable)

Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters.

24612 Business Advertising and Promotions (tax reportable)

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.

24615 Engraving Services (tax reportable)

Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.

24616 Editing Services (tax reportable)

Expense directly related to securing editing services.

24617 Non-Medical Laboratory Services (tax reportable)

Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)

24618 Vessel Operations User Fees

Charges for day rate use fees of OSU operated vessels.

24701 Appraisal Service (tax reportable)

Expenditures for appraisals purchased from others.

24702 Engineering & Architectural Service (tax reportable)

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.

24703 Environmental Laboratory Service (tax reportable)

Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).

24704 Construction Permits & Fees

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.

24705 Conditional Use/Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees, parking lot fees, etc. If services are purchased in connection with a capitalized assets, such equipment, a building or infrastructure, see 4xxxx series of accounts.

24750 Shared Expense Reimbursement - Auxiliary

Reimbursements to an Auxiliary Enterprise operation for expenses incurred on behalf of another Auxiliary Enterprise operation that cannot be charged separately or distributed to another account (see account code 06992 - Reimbursement). This account code is to be used only by Auxiliary Enterprises.

24801 Parking Permit

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

24802 Reserved Parking Space

Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.

24903 Student Organization Internal Support Charge

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.

24910 Vehicle & Equipment Use Charge

Expenditures for the transportation and use of vehicles and equipment from an equipment pool.

24995 Construction Contract Services (tax reportable)

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.

24998 Other Fees & Services (tax reportable)

Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.

24999 Miscellaneous Fees & Services

Miscellaneous Fees and Services

02.11F Medical & Scientific Services & Supplies (25XXX)

25001 Pharmaceuticals

Costs of pharmaceuticals and pharmaceutical supplies.

25002 Blood & Blood Products

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

25003 Intravenous (IV) Solutions & Supplies

Expenditures for intravenous fluids and for supplies necessary for their administration.

25004 Anesthetic Materials

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

25010 Oxygen & Other Compressed Gases

Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.

25011 Cryogens

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).

25012 Laboratory Reagents

Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.

25020 Radioactive Materials

Costs of radioactive materials used for medical or scientific purposes.

25021 Radiology Films (tax reportable)

Costs of radiological films.

25022 Radiology Procedures & Readings (tax reportable)

Payments to radiologists for taking and interpreting X-rays.

25030 Dressing Materials

Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.

25031 Sutures

Expenditures for sutures.

25040 Syringes & Needles

Expenditures for syringes and needles used in hospitals and clinics.

25041 Glassware Medical/Scientific

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

25042 Rubber & Plastic Supplies Medical/Scientific

Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.

25044 Specialty Cleaning Supplies

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

25046 Vaccines

Expenditures for vaccines used in hospitals and clinics.

25051 Appliances Braces (tax reportable)

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

25099 Other Medical/Scientific Materials & Supplies

Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).

25101 Laboratory Services (tax reportable)

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.)

25108 Drug Testing Service (tax reportable)

Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.

25110 Hospitalization-Inpatient (tax reportable)

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

25111 Hospitalization-Outpatient (tax reportable)

Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.

25119 Rehabilitation - Outpatient (tax reportable)

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

25120 Medical Services (tax reportable)

Payments to medical doctors for professional services as well as payments for hospital charges.

25122 Surgical Services (tax reportable)

Payments to medical doctors for the performance of surgical procedures.

25123 Anesthesia Services (tax reportable)

Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.

25124 General Dental Services (tax reportable)

Payments to dentists for general dental care.

25126 Psychological Services (tax reportable)

Payments to psychologists for psychological evaluation and therapy.

25127 Physical Therapy (tax reportable)

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

25135 Agency Nurse Fee (tax reportable)

Payments to private agencies who provide temporary nursing services.

25140 Research Subjects (tax reportable)

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)

25150 Electrocardiogram (EKG) Services (tax reportable)

Expenditures for electrocardiograms for patients.

25151 Electroencephalogram (EEG) Services (tax reportable)

Expenditures for electroencephalograms for patients.

25152 Echo Cardiogram (tax reportable)

Expenditures for echocardiograms for patients.

25199 Other Medical/Scientific Services (tax reportable)

Expenditures for medical and scientific services not otherwise categorized.

02.11G Assessments (280XX-284XX)

28002 Department of Justice Services

This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate.

28003 Secretary of State Audit Assessment

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

28020 Central Government Service Charge

This assessment pays for general administrative costs associated with indirect services provided by the Legislative assembly, Legislative Counsel Committee, Governor's Office, and the Secretary of State Archives Division. DAS charges the assessment based on FTE. The assessment is allocated by OUS to institutions' Service Departments and Auxiliary Enterprise funds based on total payroll expenses.

28028 State Treasury Banking Service Charge

This assessment pays for Oregon State Treasury banking transaction fees.

28034 Secretary of State Archives Assessment

This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.

28036 Department of Administrative Services (DAS) Geographic Information System Assessment

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.

28062 Oregon Ethics Commission Assessment

The assessment for the Oregon Government Ethics Commission is apportioned among state agencies based on the number of full-time equivalent employees budgeted by the agency. This is a new assessment for 2009-11, as authorized and directed by the 2007 Legislature.The total amount charged in Table 2-5 was calculated for the state agency share of the Oregon Government Ethics Commission's budget. From this amount, 100 percent of the total amount is based on full-time equivalent positions. The FTE counts listed were provided by the Department of Administrative Services.

28072 Emerging Small Business

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.

28078 BOLI Prevailing Wage Rate Fee

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.

28101 University Shared Services Enterprise (USSE) Operations Assessment

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

28105 OUS Information Technology Services (ITS) Assessment

Assessment for Information Technology Services services provided to regional universities. ITS services include Banner system support, data warehouse, technical support and other projects unique to the regional universities. This is an annual, flat-rate, assessment.

28151 Pooled Investment Fund Assessment
28152 Retirement Plan Management Assessment
28160 Risk Mangement General Liability Pool Assessment

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

28161 Risk Management Property Pool Assessment

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

28162 Risk Management - Auto Pool Assessment

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

28201 Administrative & Support Service Charge

The allocation of general administrative and support service costs to a sub-unit.

28202 Building Use Overhead Charge

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.

28203 Operation & Maintenance of Physical Plant

Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

28204 General Administration Overhead Charge

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.

28205 Climate Action Plan Assessment

Climate Action Plan Assessment

28400 Other Assessments

Minor miscellaneous assessments not otherwise specified.

02.11H Employee Related and 1099 Reportable Expenses (285XX)

28502 Overtime Meal Allowance

Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift.

28510 Moving Expense - Non-Employee (Taxable) (tax reportable)

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.

28520 Disbursement of Wages to Survivor (tax reportable)

Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.

28521 Early Retirement-Health Care (tax reportable)

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.

28531 Royalty Payments (tax reportable)

Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.

28533 Bicycle Commuter Reimbursement

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.

28547 Insurance Benefits - Non-Employable (Reportable) (tax reportable)

Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.

28555 Employee Assistance - Contract Services (tax reportable)

Expenditures for employee assistance programs such as mental health counseling.

28590 Federal Work Study Program - Off-Campus Cost Share

Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.

02.11I Conferences, Entertainment, etc. (286XX)

28601 Conference Registration Fees

Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)

28602 Conference Housing

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)

28603 Conference Meals

Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal 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)

28604 Conference Refreshments

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)

28605 Conference Events

Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28606 Conference Facilities (tax reportable)

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)

28610 Entertainment

Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)

28611 Refreshments - Inter-Departmental

Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are OUS employees. This includes formal training, departmental 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. See OUS Fiscal Policy Manual 56.100 for further information and definitions.

28612 Hosting Groups & Guests

Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff/student recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OSU-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See Fiscal Policy Manual 410-05 Hosting Groups and Official Guests for further information and definitions.

28613 Public Relations/Fund Raising

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.

28614 Event Tickets

Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.

28620 Non-Stipend Room & Board

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).

28630 Non OSU Participant Support - Tuition/Registration

Participant support for non-OSU students and employees for tuition or registration fees paid to non-OSU entities and are supported by receipts.

28631 Non OSU Participant Support - Other

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).

28632 Non OSU Participant Support - Non-Resident Alien (tax reportable)

Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. Code covers tuition and registrations fees, stipends, room and board, and book allowances. It excludes travel. Transactions are 1042S reportable.

28633 Non OSU Participant Support - Book Allowance

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.

28634 Non OSU Participant Support - Room & Board

Expenditures for room and board covering charges incurred by non-OSU participants under training or research programs. The expenditure must be documented by receipts.

28635 Non OSU Participant Support - Travel Payment

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.

28636 Non OSU Participant Support - No Receipts (tax reportable)

Non-OSU participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable.

28637 Non OSU Participant Support - Foreign Source

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.

28650 Trade Show/Event Fees

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

28699 Other Conference/Entertainment Expenses

Expenses for conference and entertainment costs not otherwise specified.

02.11J Fiscal Management Expense (287XX)

28701 Insurance

Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)).

28703 Taxes & Licenses

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.

28704 Medical Insurance-Nonemployee

Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).

28705 Liability Insurance-Private Carrier

Payments made to a private carrier for liability insurance.

28706 Insurance Benefits - Non-Employee (Non-Reportable) (tax reportable)

Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.

28710 Credit Card Discounts

Discounts charged when payment is accepted by credit card.

28711 Bad Debt Expense

Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.

28713 Settlement In Lieu of Litigation

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

28714 Settlement as Result of Litigation (tax reportable)

For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney".

28715 Risk Management Third Party Administrator Claims Reimbursement (tax reportable)

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

AT - Gross Proceeds Paid to Attorney

28721 Loss On Disposal of Asset

For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.

28723 Inventory Adjustment/Write-Off

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)

28725 Trademark/Patent Registration Fee

Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.

28730 Medical Insurance Domestic Students

Payments made for medical insurance coverage for domestic students.

28731 Medical Insurance International Students

Payments made for medical insurance coverage for international students.

02.11K Debt/Investment Expense (288XX)

28802 Bond Principal Payment

Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)

28803 Certificates of Participation (COPS) - Principal Payment

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

28804 Small Energy Loan Program (SELP) Principal Payment

Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

28805 Internal Bank Loan Principal Payment

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

28809 Loss on Investments

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.

28810 Interest Expense Miscellaneous

Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).

28811 Interest Expense-Bond Debt Service

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

28812 Interest Expense - Certificates of Participation (COPs)

Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)

28813 Interest Expense - Small Energy Loan Program (SELP)

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

28814 Interest Expense - Internal Bank Loans

Interest Exp - Internal Bank Loans

28815 Arbitrage Rebate

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.)

28816 Penalty Lieu of Arbitrage Rebate

Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)

28817 Interest Expense Public University Fund (PUF) Earnings Distribution

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.

28820 Investment Premium Amortization

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.

28821 Certificates of Participation (COPS) Discount Premium

The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)

28830 Contributions to Certificates of Participation (COPS) Debt Service

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

28831 Contributions to Sinking Fund

Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)

28840 Investment Administrative Expense

To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment admnistrative fees are reported as a reduction of investment income.

02.11L Miscellaneous Services & Supplies (289XX)

28901 Dues and Memberships - Program

Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.

28902 Membership in Civic/Community Organizations

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.

28903 Accreditation Fees

For recording accreditation fees.

28910 Fines & Penalties

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

28911 Late Charge, Vendor Payments

Expenditures for overdue account charges to vendors.

28920 Athletic Guarantees

Contracted guarantees and gate receipt shares paid to visiting teams.

28921 Entry Fee-Competitors

Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.

28931 Selling & Marketing Costs

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

28935 Mailing List Purchase

Cost of purchase of mailing lists that target specific populations.

28990 Withdrawals & Advances

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.

28994 Reimbursement of Services & Supplies Expenses to Employees

Reimbursement to employee of out-of-pocket expense for business related services and supplies. Expenses for equipment and travel costs are not allowed. For purchase of minor equipment see 202xx series of accounts.

28995 Procurement Card Purchases

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

28996 Taxable Non-Travel Employee Reimbursements (tax reportable)

Reimbursements to employees for expenses (other than travel) that are subject to taxation and must be reported on the employee's W-2.

28997 INTO Expenditure Offset

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.

28999 Miscellaneous Services & Supplies

Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.

02.11M Training (290XX)

29001 Training - Books and Publications

Costs of books, publications, and other printed material used for employee training.

29005 Membership - Professional Organization Training

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.)

29010 Training-Supplies

Cost of supplies used in conducting employee training.

29020 Training-Equipment (Non-Capitalized)

Minor equipment purchase for use in employee training.

29030 Training - Employee Online

Cost of Ed-Net facilities and services incurred for employee training.

29040 Training-Tuition/Registration Employee

Tuition and registration fees incurred for employee training.

29050 In-House Training

Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an OSU employee.

29051 Inter-Agency Training - Education Instruction Service

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

29052 Outside Training - Education Instruction Service

Costs associated with employee training services provided by an outside instructor, consultant or service.

02.11N Transfers to State of Oregon

38999 Transfer to: Other State Agencies

Transfer to Other State Agencies

02.11O Travel (391XX-397XX)

39115 Employee Travel - Domestic

Travel expenses incurred when an employee travels within the U.S. for the benefit of the department or institution.

39117 Non-Employee Travel - Domestic

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

39119 Group Travel - Domestic

Travel expenses incurred when an academic class takes a field trip or an athletic team travels to a sports event for competition within the U.S. 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.

39615 Foreign Employee Program Travel

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

39645 Foreign Non-Employee Program Travel

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

39646 Foreign Group Travel

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.

39712 Employee Travel - Taxable

Employee Travel - Taxable (W-2 Subject)

39742 Non-Employee Travel - Taxable (tax reportable)

Non-employee Travel - Taxable (tax reportable)

02.11P Sub-contracts & Sub-grants (399XX)

39002 Sub-Contract/Sub-Grant A up to/including $25k

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

39902 Sub-Contract/Sub-Grant A up to/including $25K

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

39903 Sub-Contract/Sub-Grant B up to/including $25K

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

39904 Sub-Contract/Sub-Grant C up to/including $25K

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

39905 Sub-Contract/Sub-Grant D up to/including $25K

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

39906 Sub-Contract/Sub-Grant E up to/including $25K

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

39907 Sub-Contract/Sub-Grant F up to/including $25K

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

39908 Sub-Contract/Sub-Grant G up to/including $25K

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

39909 Sub-Contract/Sub-Grant H up to/including $25K

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

39910 Sub-Contract/Sub-Grant <=$25K prior July-01

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

39911 Sub-Contract/Sub-Grant I up to/including $25K

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

39912 Sub-Contract/Sub-Grant J up to/including $25K

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

39913 Sub-Contract/Sub-Grant K up to/including $25K

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

39914 Sub-Contract/Sub-Grant L up to/including $25K

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

39915 Sub-Contract/Sub-Grant M up to/including $25K

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

39916 Sub-Contract/Sub-Grant N up to/including $25K

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

39917 Sub-Contract/Sub-Grant O up to/including $25K

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

39920 Sub-Contract/Sub-Grant >$25K prior July-01

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

39921 Sub-Contract/Sub-Grant A in Excess of $25K

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

39922 Sub-Contract/Sub-Grant B in Excess of $25K

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

39923 Sub-Contract/Sub-Grant C in Excess of $25K

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

39924 Sub-Contract/Sub-Grant D in Excess of $25K

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

39925 Sub-Contract/Sub-Grant E in Excess of $25K

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

39926 Sub-Contract/Sub-Grant F in Excess of $25K

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

39927 Sub-Contract/Sub-Grant G in Excess of $25K

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

39928 Sub-Contract/Sub-Grant H in Excess of $25K

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

39929 Sub-Contract/Sub-Grant I in Excess of $25K

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

39932 Sub-Contract/Sub-Grant J in Excess of $25K

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

39933 Sub-Contract/Sub-Grant K in Excess of $25K

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

39934 Sub-Contract/Sub-Grant L in Excess of $25K

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

39935 Sub-Contract/Sub-Grant M in Excess of $25K

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

39936 Sub-Contract/Sub-Grant N in Excess of $25K

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

39937 Sub-Contract/Sub-Grant O in Excess of $25K

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

39938 Sub-Contract/Sub-Grant P up to/including $25K

Subcont/Subgrnt P up to/incl $25K

39939 Sub-Contract/Sub-Grant Q up to/including $25K

Subcont/Subgrnt Q up to/incl $25K

39940 Sub-Contract/Sub-Grant R up to/including $25K

Subcont/Subgrnt R up to/incl $25K

39941 Sub-Contract/Sub-Grant S up to/including $25K

Subcont/Subgrnt S up to/incl $25K

39942 Sub-Contract/Sub-Grant T up to/including $25K

Subcont/Subgrnt T up to/incl $25K

39943 Sub-Contract/Sub-Grant U up to/including $25K

Subcont/Subgrnt U up to/incl $25K

39944 Sub-Contract/Sub-Grant V up to/including $25K

Subcont/Subgrnt V up to/incl $25K

39945 Sub-Contract/Sub-Grant W up to/including $25K

Subcont/Subgrnt W up to/incl $25K

39946 Sub-Contract/Sub-Grant X up to/including $25K

Subcont/Subgrnt X up to/incl $25K

39947 Sub-Contract/Sub-Grant Y up to/including $25K

Subcont/Subgrnt Y up to/incl $25K

39948 Sub-Contract/Sub-Grant Z up to/including $25K

Subcont/Subgrnt Z up to/incl $25K

39949 Sub-Contract/Sub-Grant AA up to/including $25K

Subcont/Subgrnt AA up to/incl $25K

39952 Sub-Contract/Sub-Grant AB up to/including $25K

Subcont/Subgrnt AB up to/incl $25K

39953 Sub-Contract/Sub-Grant AC up to/including $25K

Subcont/Subgrnt AC up to/incl $25K

39954 Sub-Contract/Sub-Grant AD up to/including $25K

Subcont/Subgrnt AD up to/incl $25K

39955 Sub-Contract/Sub-Grant AE up to/including $25K

Subcont/Subgrnt AE up to/incl $25K

39956 Sub-Contract/Sub-Grant AF up to/including $25K

Subcont/Subgrnt AF up to/incl $25K

39957 Sub-Contract/Sub-Grant AG up to/including $25K

Subcont/Subgrnt AG up to/incl $25K

39958 Sub-Contract/Sub-Grant AH up to/including $25K

Subcont/Subgrnt AH up to/incl $25K

39959 Sub-Contract/Sub-Grant AI up to/including $25K

Subcont/Subgrnt AI up to/incl $25K

39962 Sub-Contract/Sub-Grant AJ up to/including $25K

Subcont/Subgrnt AJ up to/incl $25K

39963 Subcontract/Subgrant AK up to/including $25K

Subcont/Subgrnt AK up to/incl $25K

39964 Subcontract/Subgrant AL up to/including $25K

Subcont/Subgrnt AL up to/incl $25K

39965 Subcontract/Subgrant AM up to/including $25K

Subcont/Subgrnt AM up to/incl $25K

39967 Subcontract/Subgrant AO up to/including $25K

Subcont/Subgrnt AO up to/incl $25K

39968 Subcontract/Subgrant AP up to/including $25K

Subcont/Subgrnt AP up to/incl $25K

39969 Subcontract/Subgrant AQ up to/including $25K

Subcont/Subgrnt AQ up to/incl $25K

39970 Subcontract/Subgrant AR up to/including $25K

Subcont/Subgrnt AR up to/incl $25K

39971 Subcontract/Subgrant P in Excess of $25K

Subcont/Subgrnt P in Excess of $25K

39972 Subcontract/Subgrant Q in Excess of $25K

Subcont/Subgrnt Q in Excess of $25K

39973 Subcontract/Subgrant R in Excess of $25K

Subcont/Subgrnt R in Excess of $25K

39974 Subcontract/Subgrant S in Excess of $25K

Subcont/Subgrnt S in Excess of $25K

39975 Subcontract/Subgrant T in Excess of $25K

Subcont/Subgrnt T in Excess of $25K

39976 Subcontract/Subgrant U in Excess of $25K

Subcont/Subgrnt U in Excess of $25K

39977 Subcontract/Subgrant V in Excess of $25K

Subcont/Subgrnt V in Excess of $25K

39978 Subcontract/Subgrant W in Excess of $25K

Subcont/Subgrnt W in Excess of $25K

39979 Subcontract/Subgrant X in Excess of $25K

Subcont/Subgrnt X in Excess of $25K

39980 Subcontract/Subgrant Y in Excess of $25K

Subcont/Subgrnt Y in Excess of $25K

39981 Subcontract/Subgrant Z in Excess of $25K

Subcont/Subgrnt Z in Excess of $25K

39982 Subcontract/Subgrant AA in Excess of $25K

Subcont/Subgrnt AA in Excess of$25K

39983 Subcontract/Subgrant AB in Excess of $25K

Subcont/Subgrnt AB in Excess of$25K

39984 Subcontract/Subgrant AC in Excess of $25K

Subcont/Subgrnt AC in Excess of$25K

39985 Subcontract/Subgrant AD in Excess of $25K

Subcont/Subgrnt AD in Excess of$25K

39986 Subcontract/Subgrant AE in Excess of $25K

Subcont/Subgrnt AE in Excess of$25K

39987 Subcontract/Subgrant AF in Excess of $25K

Subcont/Subgrnt AF in Excess of$25K

39988 Subcontract/Subgrant AG in Excess of $25K

Subcont/Subgrnt AG in Excess of$25K

39989 Subcontract/Subgrant AH in Excess of $25K

Subcont/Subgrnt AH in Excess of$25K

39990 Subcontract/Subgrant AI in Excess of $25K

Subcont/Subgrnt AI in Excess of$25K

39991 Subcontract/Subgrant AJ in Excess of $25K

Subcont/Subgrnt AJ in Excess of$25K

39992 Subcontract/Subgrant AK in Excess of $25K

Subcont/Subgrnt AK in Excess of$25K

39993 Subcontract/Subgrant AL in Excess of $25K

Subcont/Subgrnt AL in Excess of$25K

39994 Subcontract/Subgrant AM in Excess of $25K

Subcont/Subgrnt AM in Excess of$25K

39995 Subcontract/Subgrant AN in Excess of $25K

Subcont/Subgrnt AN in Excess of$25K

39996 Subcontract/Subgrant AO in Excess of $25K

Subcont/Subgrnt AO in Excess of$25K

39997 Subcontract/Subgrant AP in Excess of $25K

Subcont/Subgrnt AP in Excess of$25K

39998 Subcontract/Subgrant AQ in Excess of $25K

Subcont/Subgrnt AQ in Excess of$25K

39999 Subcontract/Subgrant AR in Excess of $25K

Subcont/Subgrnt AR in Excess of$25K

Other (40000-99999)

02.12 Capital Outlay (40000-49999)

40101 Equipment

Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.)

40102 Livestock

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.

40103 Artwork/Collection Items

Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.)

40104 Vehicles

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.)

40111 Equipment-Capital Lease Payments

Expenditures for equipment acquired on a capital lease agreement. Such equipment is placed on inventory when delivered. See account code 40101 - Equipment for a definition of equipment and for a list of expenses in addition to the capital lease payments that can be included in the capitalized value. All capital lease acquisitions are considered to be equipment purchases and are included as part of the expenditures of any separate equipment acquisition.

40113 Principal Installment Payment

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

40190 Library Purchases

Purchases by institutional libraries, or the UO law library, of books, periodicals, films, tapes, slides and reference materials. Does not include resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases.

40199 Construction in Progress(Equipment)

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).

40201 Vessels

Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.)

40301 Land

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.)

40303 Land Improvements (non-depreciable)

Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: Excavation, Fill, and Grading.

40304 Land Improvements (depreciable)

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.

40305 Land Leasehold Improvements

Expenditures for imporvements made to leased land, 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

40310 Land-Legal Service (tax reportable)

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

40311 Land-Advertising (tax reportable)

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

40312 Land-Appraisal Services (tax reportable)

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

40315 Land-Project Inspection (tax reportable)

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

40316 Land-Construction Permits & Fees

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.

40317 Land-Conditional Use/Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way.

40318 Land-OUS Capital Support Assessment

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.

40319 Land-Miscellaneous Fees & Services

Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed.

40320 Land-BOLI Prevailing Wage Rate Fee

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.

40323 Land Improvement-Non-Depreciable-BOLI Wage Fee

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 non-depeciable land improvements normally capitalized under 40303.

40324 Land Improvement-Depreciable-BOLI Wage Fee

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.

40401 Improvements Other Than Buildings (IOTB)

Disbursements to construction contractors for the installation or construction of the following: Fountains, Bleachers, Dugouts, Goal Posts, Scoreboards, Similar improvements not part of the land or building itself. 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 construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.

40403 Artwork-IOTB

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.

40405 Improvements Other Than Buildings (IOTB) Leasehold Improvements

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

40410 Improvements Other Than Buildings (IOTB) - Legal Service (tax reportable)

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

40413 Improvements Other Than Buildings (IOTB) - Engineering & Architecture Services (tax reportable)

Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.

40418 Improvements Other Than Buildings (IOTB) - OUS Capital Support Assessment

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.

40420 Improvements Other Than Buildings (IOTB) - BOLI Prevailing Wage Rate Fee

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.

40501 Buildings

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.

40503 Artwork-Buildings

Art work permanently affixed to a building (e.g., mosaics, murals).  This account code is for artwork located either inside or outside a building that is attached to the building.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items.  For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB.

40505 Building Leasehold Improvements

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

40510 Building - Legal Service (tax reportable)

Expenditures for legal services associated with the construction or improvement of a building.

40516 Building - Construction Permits & Fees

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

40518 Building - OUS Capital Support Assessment

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.

40519 Building - Miscellaneous Fees & Services

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.

40520 Building - BOLI Prevailing Wage Rate Fee

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.

40530 Building - Collaborative Project Distribution

Distribution of building expenses between OUS entities for collaborative projects.

40701 Infrastructure

Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: roads, bridges/culverts, sidewalks/curbs, alleyways, street lighting systems, traffic lights/signs, fire hydrant, drainage systems, gas/electric/fiber optic distribution systems, tunnels and conduit systems, water and sewer systems, dams, wells. 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 construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.

40716 Infrastructure-Construction Permits & Fees

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

40718 Infrastructure-OUS Capital Support Assessment

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.

40720 Infrastructure - BOLI Prevailing Wage Rate Fee

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.

40811 Easements/Right of Ways

Easements/Right of Ways

40812 Computer Software

Computer Software

42001 Loss on Disposal of Fixed Asset

Charge generated by the Banner Fixed Assets system when a fixed asset is sold or disposed of and the proceeds are less than the net book value of the asset (adjusted cost less accumulated depreciation). The Banner Fixed Assets system only calculates gains/losses for assets capitalized to proprietary funds.

02.13 Student Aid (50000-59999)

51101 Scholarships

Expenditures from money received for scholarship use.

52102 Graduate Fellowships

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

52103 Post Doctoral Fellowships

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

52104 Miscellaneous Fellowships

Expenditures for fellowships that cannot otherwise be classified.

53102 Tuition Grants-In-Aid

Expenditures from grant-in-aid funds for tuition and fee charges by the institution.

53103 Books Grants-In-Aid

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

53104 Room & Board Grants-In-Aid On Campus

Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.

53109 Miscellaneous Grants-In-Aid

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."

55102 Stipends

Expenditures in the form of subsistence allowances paid to student participants engaged in sponsored programs. This type of expenditure is usually made to someone covered by a grant or contract. The payment is not a salary or wage and is made primarily to defray general living expenses.

55104 Tuition/Fee Payment for Participant

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.

55105 Travel Payment for Participant

Payments made on behalf of student participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging and other travel expenses. Use this code even when travel is included as a part of the registration fee for a course or conference.

55106 Book Allowance for Participant

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

55107 Room & Board for Participant

Expenditures for room and board covering charges incurred by student participants in sponsored programs. This code covers group support, for which individual identification may not be practical.

55108 Group Activities

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.

55109 Medical & Dental Payment for Participant

Expenditures for health care by licensed practitioners for student participant care, whether or not the patient is confined to a hospital or infirmary. This code covers expenditures for medication, laboratory fees and analyses.

55110 Miscellaneous Participant Support

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

59101 Other Student Aid

Expenditures made on behalf of students from sources that are not scholarships, fellowships, grants in aid, fee waivers or participant support funds and that represent a form of student aid that cannot otherwise be classified.

02.14 Merchandise for Resale or Redistribution (60000-69999)

61002 Miscellaneous Resales Merchandise

Miscellaneous Resale Merchandise

61004 Vending Machine Goods & Services

Vending Machine Goods and Services

61011 New Textbooks

New Textbooks

61013 General Books/Publications

General Books and Publications

61020 Art Supplies

Art Supplies

61021 Supplies

Supplies

61022 Supplies-State Contract

Supplies for resale that were purchased through a state contract.

61025 Tools

Tools

61031 Confections

Confections

61032 Health & Personal Care Products

Health and Personal Care Products

61033 Wearing Apparel

Wearing Apparel

61034 Gifts & Novelties

Gifts and Novelties

61035 Tapes, Compact Disks (CDs) - Prerecorded

Tapes, Compact Discs, - Pre-recorded

61052 Computer Accessories

Computer Accessories

61055 Office Furniture & Equipment

Office Furniture and Equipment

61058 Photographic and Optical Goods

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

61071 Jewelry Goods/Supplies

Jewelry Goods/Supplies

61082 Postage for Resale

Postage for Resale

62001 Produce

Expenditures for fresh fruits, fruit juices and vegetables.

62002 Frozen Produce

Expenditures for frozen fruits, fruit juices and vegetables.

62005 Cheese & Eggs

Expenditures for cheese products and eggs.

62007 Grocery

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.

62008 Milk & Ice Cream

Expenditures for milk products, including ice cream and butter. For margarine, use code 62007 (Grocery).

62011 Alcoholic Beverage

Expenditures for alcoholic beverages

63004 Animals

Expenditures for the purchase of animals that will be resold/redistributed for research purposes. It also covers expenditures for feed and bedding materials for such animals. This code is not used for livestock purchases (see account code 40102 Livestock).

64002 Miscellaneous Resale Services

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

65199 Miscellaneous Resale Items

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

02.15 Indirect Costs (70000-78999)

70001 Financial Administrative Costs

Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.

70003 Designated Operation Funds Administrative Costs

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

70005 Facilities and Administrative Costs

Charges for indirect costs related to costs covered by A21 - Cost Principles for Educational Institutions. This code is used only when recording expense transactions and usually applies to grant, contract or other sponsored program funds.

02.16 Internal Sales Reimbursement (79000-79999)

79103 Press Reimbursement

Press Reimbursement

79106 Photography & Artist Reimbursement

Photographer and Artist Service Reimbursement

79107 Duplicating & Copying Reimbursement

Duplicating and Copying Reimbursement

79108 Printing & Publishing Reimbursement

Printing and Publishing Reimbursement

79110 Copy Service Reimbursement

Copy Service Reimbursement

79111 Paper Sales Reimbursement

Paper Sales Reimbursement

79120 Mailing Services Reimbursement

Mailing Services Reimbursement

79121 Mailing Supplies Reimbursement

Mailing Supplies Reimbursement

79122 Advertising Reimbursement

Advertising Reimbursement

79203 Programming Reimbursement

Programming Reimbursement

79205 Computer Service Material/Supp Reim

Computer Service Material and Supplies Reimbursement

79206 Computer Center Other Reimbursement

Computer Center Reimbursement - Other

79209 Computer Center Services Reimbursement

Computer Center Services Reimbursement

79301 Instructional Sales Reimbursement

Instructional Sales Reimbursement

79302 Non-Instructional Sales Reimbursement

Credits for services rendered within or between any fund groups not accounted for by another account code. Reimbursements from other state agencies for a shared expense that OUS has originally incurred. Used with General Budgeted Operations Funds only as a reduction of expense.

79313 Rentals & Leases Reimbursement

Rentals Reimbursement

79314 Physical Plant Sales Reimbursement

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

79316 Risk Mangement Insurance Recovery Reimbursement

Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.

79320 Telecommunications Service Reimbursement

Telecommunications Service Reimbursement

79325 Food Service/Catering Reimbursement

Food Service/Catering Reimbursement

79331 Animal Sales Reimbursement

Animal Sales Reimbursement

79332 Animal Board Reimbursement

Animal Board Reimbursement

79333 Feed & Bedding Sales Reimbursement

Feed and Bedding Sales Reimbursement

79341 Mechanical Parts & Supplies Reimbursement

Mechanical Parts & Supplies Reimbursements

79342 Special Material Sales Reimbursement

Special Material Sales Reimbursement

79343 Technical Services Reimbursement

Technical Services Reimbursement

79350 Resale of Equipment Reimbursement

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

79360 Health Care Services Reimbursement

Health Care Services Reimbursement

79361 Pharmacy Reimbursement

Pharmacy Reimbursement

79381 Conference Reimbursement

Conference Reimbursement

79382 Trip and Tour Reimbursement

Trip and Tour Reimbursement

79383 Transportation Reimbursement

Transportation Reimbursement

79384 Parking Permits Reimbursement

Parking Permits Reimbursement

79385 Vehicle & Equipment Use Reimbursement

Vehicle and Equipment Use Reimbursement

79388 Vehicle Fuel Sales Reimbursement

Vehicle Fuel Sales Reimbursement

79390 Administrative Services Reimbursement

Administrative Services Reimbursement

79391 Miscellaneous Sales Reimbursement

Miscellaneous Sales Reimbursement

79392 Miscellaneous Service Reimbursement

Miscellaneous Services Reimbursement

79393 Specialized Service Center - Operations & Maintenance Reimbursement

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

79395 Specialized Service Center - Building Use Reimbursement

Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.

79398 Departmental Allocations to Service Departments

Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).

02.165 Depreciation Expense (80500-80699)

80511 Depreciation Expense - Equipment

(See associated asset account A8011 and accumulated depreciation account A8511.)

80512 Depreciation Expense - Vehicles

(See associated asset account A8012 and accumulated depreciation account A8512.)

80515 Depreciation Expense - Vessels

(See associated asset account A8015 and accumulated depreciation account A8515.)

80542 Depreciation Expense - Library Books (General)

(See associated asset account A8042 and accumulated depreciation account A8542.)

80611 Depreciation Expense - Buildings

(See associated asset account A8111 and accumulated depreciation account A8611.)

80624 Depreciation Expense - Land Improvements

(See associated asset account A8124 and accumulated depreciation account A8624.)

80631 Depreciation Expense - Improvements Other Than Buildings (IOTBs)

(See associated asset account A8131 and accumulated depreciation account A8631.)

80641 Depreciation Expense - Infrastructure

(See associated asset account A8141 and accumulated depreciation account A8641.)

80671 Depreciation Expense – Leasehold Improvements

(See associated asset account codes A8117 Building Leasehold Improvements, A8127 Land Leasehold Improvements, A8137 IOTB Leasehold Improvements, and A8147 Infrastructure Leasehold Improvements and A8671 Accumulated Depreciation – Leasehold Improvements.)

02.165b Amortization (80700-80799)

80721 Amortization Expense - Computer Software

Account codes to record amortization expenses related to intangible assets

80761 Amortization Expense -Trademarks

Account codes to record amortization expenses related to intangible assets

80771 Amortization Expense – Other Intangible Assets

02.17 Student Loan Expenses (88000-90999)

88001 Loan Payments to Students

Principal loaned to students.

88011 Administrative Expenses

Expenditures for costs of administering the student loan fund.

88012 Other Collection Costs

Other non-litigation expenses resulting from the collection of student loans.

88013 Collection Agency Costs

Expenditures for costs incurred while collecting past due receivables. This code includes fees paid to an outside agency for the collection of outstanding receivables. Use only for Loan Funds.

88020 Default Principal Assigned Federal Government

Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.

88021 Default Interest Assigned Federal Government

Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.

88100 Principal Cancelled 15% Voluntary Service /72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88101 Principal Cancelled 20% Voluntary Service /72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88102 Principal Cancelled 20% Teaching Service >7/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88103 Principal Cancelled 30% Teaching Service >7/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88104 Principal Cancelled 15% Teaching Service >7/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88105 Principal Cancelled 10% Teaching Service

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88110 Principal Cancelled 15% Law Enforcement/Corrections

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88111 Principal Cancelled 20% Law Enforcement/Corrections

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88112 Principal Cancelled 30% Law Enforcement/Corrections

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88115 Principal Cancelled 15% High Risk Children Services

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88116 Principal Cancelled 20% High Risk Children Services

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88117 Principal Cancelled 30% High Risk Children Services

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88120 Principal Cancelled 15% Teaching Special Subjects

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88121 Principal Cancelled 20% Teaching Special Subjects

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88122 Principal Cancelled 30% Teaching Special Subjects

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88123 Principal Cancelled - 15% Early Childhood Service

No definition available.

88130 Loan Principal Cancelled Death

Cancellation of principal on student loan due to death.

88131 Loan Principal Cancelled Disability

Cancellation of principal on student loan due to disability.

88132 Loan Principal Cancelled Bankruptcy

Cancellation of principal on student loan due to bankruptcy.

88134 Loan Principal Cancelled Other

Cancellation of principal on student loan not otherwise classified.

88135 Loan Principal Cancelled - Military >7/1/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88140 Principal Cancelled 15% Nurse/Medical Technician

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88141 Principal Cancelled 20% Nurse/Medical Technician

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88142 Principal Cancelled 30% Nurse/Medical Technician

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88230 Interest Cancelled Death

Cancellation of interest on student loan due to death.

88231 Interest Cancelled Disability

Cancellation of interest on student loan due to disability.

88235 Interest Cancelled Military >7/1/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

02.18 Transfer of Funds (91000-99999)

91001 Transfer In - Within Fund Type (FTYP) Level 2

Account code for transfers in within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92001.

91005 Transfer In - Between Fund Type (FTYP) Level 2

Account code for transfers in within an institution from another fund type level II other than transfers from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92005.

91105 Transfer In - Incidental Fee Resources

This code, along with 92105, is used for distributing student incidental fee resources within an institution. This code should be offset by an equal amount in account 92105. Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.

91225 Transfer In - From Other Oregon University System (OUS) Institutions

Account code for transfers in from other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92225.

91250 Transfer In - Within Fund Type (FT) 11 Budgeted Operations

This code, along with 92250, is to be used within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 92250.

91251 Transfer In - Between Fund Type ( FT) 11 OSU/Branch/SWPS

Transfer In account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers in between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 92251.

91255 Transfer In - From Fund Type (FT) 11 Budgeted Operations

Account code for transfers in within an institution in a fund type level II from budgeted operations FT11. This code should not be used in FT11. This code should be offset by an equal amount in account 92255.

91501 Transfer In - for Cost Sharing

To record transfers in to dedicated cost sharing funds in fund type 11 - budgeted operations. Transfer in for cost sharing should only be recorded in dedicated cost sharing funds within fund level 3 roll-up 005000 - Cost Sharing OR other dedicated funds within budgeted operations fund type 11 StateWide Public Services rollups. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 92501.

92001 Transfer Out - Within Fund Type (FTYP) Level 2 (not Fund Type 11)

Account code for transfers out within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 91001.

92005 Transfer Out -Between Fund Type (FTYP) Level 2

Account code for transfers out within an institution to another fund type level II, other than transfers in from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91005.

92105 Transfer Out - Incidental Fee Resources

This code, along with 91105, is used for distributing student incidental fee resources. This code should be offset by an equal amount in account 91105. Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.

92225 Transfer Out - to Other OUS Institutions

Account code for transfers out to other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91225.

92250 Transfer Out - Within Fund Type ( FT) 11 Budgeted Operations

This code, along with 91250, is used for transfers within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 91250.

92251 Transfer Out - Between Fund Type (FT) 11 OSU/Branch/SWPS

Transfer Out account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers out between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 91251.

92255 Transfer Out - From Fund Type (FT) 11 Budgeted Operations

Account code for transfers out within an institution from budgeted operations FT11 to another fund type level II. This code should be offset by an equal amount in account 91255.

92501 Transfer Out - to Cost Sharing Funds

To record transfers out to dedicated cost sharing funds within fund type 11 - budgeted operations. Transfers out for cost sharing general occur in FT11 funds but occasionally occur from other fund types such as Auxiliary Enterprise funds FT2x or Foundation Funds - Restricted FT35. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 91501.

Budget Reserves (9B000-9B999)

02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)

9B100 Budget Designated for Future Fiscal Years

Budget Designated for Future FYs

Assets (A0000-A9999)

02.30 Cash (A0000-A1999)

A0001 Cash Suspense Checking

Cash Suspense Checking

A0005 Cash - Inter-Institutional Journal Voucher

Cash-Interinst JV

A0006 Cash - Payroll Interface

Cash-P/R Interface

A0223 2011A Lottery Bond Cash

2011A Lottery Bond Cash

A0227 2013A Lottery Bond Cash

2013A Lottery Bond Cash

A0354 Higher Education Endowment Fund Cash

Higher Ed Endowment Fd Cash

A0901 Cash On-Hand - Interfund

Cash On-Hand - Interfund

A1001 Petty Cash Advances

Petty Cash Advances

A1501 XI-Q 2011J Cash with Trustee

Establish cash account for XI-Q 2011J series.

02.31 Investments (A2000-A2999)

A2001 Institutional Investments

Institutional Investments

A2103 Supplemental Retirement Plan Investment
A2456 Unrealized Gain/Loss Value – Public University Fund (PUF) Core
A2501 Endowment Distribution

Endowment Distribution

A2580 Real Property - Endowment

Real Property - Endowment

A2620 Remainder Interest - Endowment

Remainder Interest - Endowment

02.32 Receivables (A3000-A3999)

A3001 Student Information System (SIS) Receivables

SIS Receivables

A3110 Travel Advance Receivable

Travel Advance Receivable

A3121 Payroll Advances Receivable

Payroll Advances Receivable

A3150 Department Temporary Cash Advances

Create account code for recording temporary operating advances to departments. This will be similar to accounting for travel advances.

A3151 Travel Advances

Travel Advances

A3152 Procurement Card Advances

Procurement Card Advances

A3171 Interest Income Receivable – Public University Fund (PUF) Core
A3212 Grant & Contract Unbilled Accounts Receivable (A/R)

Grant & Contract Unbilled A/R

A3213 Grant & Contract Billed Accounts Receivable (A/R)

Grant & Contract Billed A/R

A3214 Grant & Contract Retainage Accounts Receivable (A/R)

Grant & Contract Retainage A/R

A3301 Loans Advanced to Students

Loans Advanced to Students

A3350 Short Term Loans Receivable

Short Term Loans Receivable

A3360 Long Term Loans Receivable
A3702 Accounts Receivable (A/R) from Affiliated Foundation

AR from Affiliated Foundation

A3703 Miscellaneous Deposits

Create account code on all charts for recording miscellaneous cash deposits held by third party vendors.

A3801 Payroll Receivable Year-End Accruals

PR Rec Year End Accruals

A3802 Accounts Receivable (A/R) Year-End Accruals

A/R Rec Year End Accruals

02.33 Inventories (A4000-A4999)

A4001 Organized Storeroom Inventories

Organized Storeroom Inventories

A4901 Materials & Supplies Year-End Inventories

Mat & Suppl Yr/End Inventories

02.34 Prepaid Expenses (A5000-A5999)

A5001 Miscellaneous Prepaid Expense

Misc. Prepaid Expense

A5006 Prepaid Expenses
A5008 Prepaid Equipment Expenses

Prepaid expenses for capital equipment that has not been received.

A5017 CTN/Away Prepaid Travel

CTN/Away Prepaid Travel

A5314 Undistributed Lumbermen’s Expense
A5326 Undistributed Grainger’s Expense
A5342 Undistributed Coastal Farms
A5404 Undistributed Anthony's Travel

Account used to capture payments to Anthony’s Travel and transactions are distributed to operating indexes via Journal Voucher (JV).

02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)

A6001 Due From Other Funds

Used to record amounts due from other funds within the same OUS institution.

A7020 Equity in Investment Pool

A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.

A7041 Short Term Cash Advances

A "due-from" asset for short-term cash advances to the OUS institutions or the Chancellor's office.

02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)

A8011 Equipment

Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses.

A8012 Vehicles

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 A8011 - Equipment.

A8014 Construction in Progress (Equipment)

Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - 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. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).)

A8015 Vessels

Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment.

A8031 Museum Collections

Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)

A8032 Works of Art & Historical Treasures

Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)

A8033 Library Special Collections

Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)

A8042 Library Books (General)

Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account 40190 - Library Purchases.)

A8111 Buildings

This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following: New building, Addition to existing building, Capital improvements. See Fiscal Policy 55.713 "Capitalization Thresholds - Additional Clarification" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.)

A8112 Construction in Progress (Building)

This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.

A8117 Building Leasehold Improvements
A8121 Land

This account code should be used to capitalize the 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 improvement other than a building or infrastructure. Land is not included in depreciable assets.

A8123 Land Improvements (non-depreciable)

This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:

  • Excavation
  • Fill
  • Grading
  • Landscaping
A8124 Land Improvements (depreciable)

This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include:

  • Parking Lots
  • Fencing and gates
  • Paths
  • Retaining Walls
  • Tennis Court
  • Athletic Field
  • Golf course

Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs).

A8125 Construction in Progress (Land Improvements)

This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable.

A8127 Land Leasehold Improvements
A8131 Improvement Other Than Buildings

This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Fountains, Bleachers, Dugouts, Goal posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

A8132 Construction in Progress (IOTB)

This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable.

A8137 IOTB Leasehold Improvements
A8142 Construction in Progress (Infrastructure)

This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.

A8147 Infrastructure Leasehold Improvements
A8221 Computer Software

Computer Software

A8222 In Development (Computer Software)

In Development (Computer Software)

A8511 Accumulated Depreciation-Equipment

(See associated asset account A8011 and depreciation expense account 80511.)

A8512 Accumulated Depreciation-Vehicles

(See associated asset account A8012 and depreciation expense account 80512.)

A8515 Accumulated Depreciation-Vessels

(See associated asset account A8015 and depreciation expense account 80515.)

A8542 Accumulated Depreciation-Library Books (General)

(See associated asset account A8042 and depreciation expense account 80542.)

A8611 Accumulated Depreciation-Buildings

(See associated asset account A8111 and depreciation expense account 80611.)

A8624 Accumulated Depreciation-Land Improvements

(See associated asset account A8124 and depreciation expense account 80624.)

A8631 Accumulated Depreciation-Improvements Other Than Buildings (IOTBs)

(See associated asset account A8131 and depreciation expense account 80631.)

A8641 Accumulated Depreciation-Infrastructure

(See associated asset account A8141 and depreciation expense account 80641.)

A8671 Accumulated Depreciation – Leasehold Improvements
A8721 Accumulated Amortization-Computer Software

Acc Amort-Computer Software

A8761 Accumulated Amortization-Trademarks

Acc Amort-Trademarks

Liabilities (B0000-B7999)

02.40 Accounts Payable (B0000-B0999)

B0100 Invoices Payable

Invoices Payable

B0101 Year End Accounts Payable (A/P) Accrual

Year End A/P Accrual

B0103 Invoices Payable-Clearing Fund Reclassification

Invoices Payable-Clrng Fund Reclass

B0190 Received Items Payable

Received Items Payable

B0194 Procurement Card Payable (Monthly)

Procurement Card Payable (Monthly)

B0195 Procurement Card Payable (Daily)

Procurement Card Payable (Daily)

B0201 Federal Accounts Payable (A/P) Taxes

Federal A/P Taxes

B0202 State Accounts Payable (A/P) Taxes

State A/P Taxes

B0301 Financial Aid Repayments

Financial Aid Repayments

B0302 Refunds Payable

Refunds Payable

B0309 Grant & Contract Refunds Payable

Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.

B0370 Early Retirement Liability

Early Retirement Liability

B0380 Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Even Year

HRIS Pay Deferral-9/12 Frng Even Yr

B0381 Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Odd Year

HRIS Pay Deferral-9/12 Frng Odd Yr

B0390 Contract Retainage Payable

Contract Retainage Payable

B0393 Athletic Accounts Payable

02.41 Salaries and Wages Payable (B1000-B1999)

B1100 Accrued Salaries & Wages (S&W) Payable

Accrued S&W Payable

B1102 Accrued Vacation/Sick Leave

Accrued Vac/Sick Leave

B1180 Human Resources Information System (HRIS) Pay Deferral 9/12 Plan Even Year

HRIS Pay Deferal-9/12 Plan Even Yr

B1181 Human Resource Information System (HRIS) Pay Deferral 9/12 Plan Odd Year

HRIS Pay Deferal-9/12 Plan Odd Yr

B1201 Federal Tax Withholding Payable

Federal Tax W/H Payable

B1202 Federal Insurance Contribution Act (FICA) Withholding Payable

FICA W/H Payable

B1360 Human Resource Information System (HRIS) Payroll Clearing

HRIS Payroll Clearing

B1370 Human Resource Information System (HRIS) Fringe Benefit Clearing

HRIS Fringe Benefit Clearing

B1703 Supplemental Retirement Plan Liability Short Term
B1790 Compensated Absence Liability – ST
B1803 Supplemental Retirement Plan Liability Long Term
B1890 Compensated Absence Liability - LT
B1990 Compensated Absence Liability

Compensated Absences Liability

B1991 Deferred Compensated Liability (Unfunded)

Deferred Comp Liability (Unfunded)

B1992 Employee Termination Liability

Employee Termination Liability

02.42 Notes Payable (B2000-B2999)

B2002 Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable

Create account code at all other institutions to standardize accounting for SELP loan liability.

B2052 Capital Leases Payable - ST
B2055 Installment Purchase Payable - ST
B2100 Contracts Payable

Contracts Payable

B2102 Capital Leases Payable

Capital Leases Payable

B2105 Installment Purchase Payable - LT
B2711 Tax Exempt Line of Credit Payable - Short Term
B2712 Tax Exempt Line of Credit Payable - Long Term
B2718 Taxable Line of Credit Payable - Short Term
B2719 Taxable Line of Credit Payable - Long Term

02.43 Bonds Payable (B3000-B3999)

B3000 Bonds Payable

Bonds Payable

02.44 Deposits (B4000-B4999)

B4001 Key Deposits

Key Deposits

B4100 Family Housing Deposits

Rental Deposits

B4120 Other Rental Deposits

Other Rental Deposits

B4200 Student Safekeeping

Student Safekeeping

02.45 Deferred Income (B5000-B5999)

B5002 Student Information System (SIS) Cash Clearing

SIS Cash Clearing

B5201 Undistributed Indirect Cost Credits

Undist Indirect Cost Credits

B5801 Undistributed Income

Undistributed Income

B5845 Grant & Contract Deferred Revenue

Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account.

B5846 Grant & Contract Unapplied Payments

Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account.

B5847 Grant & Contract Payment Holding

Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account.

B5901 Accrued Undistributed Income

Accrued Undistr Income

02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)

B7051 Due To Internal Bank-Internal Loans

Due To Internal Bank-Internal Loans

B7061 Due To Internal Bank-Internal Loans Premium/Discount

Due To Int Bank-Int Loans Prem/Disc

Control Accounts (C0000-C9999)

02.50 Control Accounts

C0010 Actual Revenue Control

Actual Revenue Control

Fund Balance (D0000-D9999)

02.60 Fund Balance

D0010 Fund Balance

Fund Balance

D0050 Institution Contributed Capital

Inst Contributed Capital

Fund Additions (E0000-E9999)

02.70 Fund Additions (E0000-E9999)

E0001 Fund Additions From Other Funds

Fund Additions From Other Funds

E0002 Fund Additions From Proprietary Funds

Fund Addtns From Proprietary Funds

E1001 Net Investment in Plant (NIP) Change in Fixed Assets

NIP Change in Fixed Assets

E2000 Fund Additions for Bonded Debt

To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.

E2500 Fund Additions for Internal Loans

No Definition Available

E3000 Fund Additions for State Energy Loan Program (SELP) Loans

Create new account code for fund additions related to SELP loans

E3500 Fund Additions: Change in Accounting Principle

Fund Deductions (F0000-F9999)

02.80 Fund Deductions

F0001 Fund Deductions To Other Funds

Fund Deductions To Other Funds

F0002 Fund Deductions To Reserves

Fund Deductions To Reserves

F2000 Fund Deductions for Bonded Debt

To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.

F2500 Fund Deductions for Internal Loans

No Definition Available

F3000 Fund Deductions for State Energy Loan Program (SELP) Loans

Create new account code for fund deductions related to SELP loans

F3500 Fund Deductions: Change in Accounting Principle

Account Codes

  • 02.01 Student Tuition & Fees (01000-02099)
  • 02.02 Appropriations and Resource Redistribution (02100-02999)
  • 02.03 Gifts, Grants, & Contracts (03000-03999)
  • 02.04 Transfers in from State Agencies (04000-05099)
  • 02.05 Investment (05100-05999)
  • 02.06 Sales and Services (06000-06999)
  • 02.07 Medical and Hospital Services Income (07000-07999)
  • 02.08 Other Revenues (08000-08799)
  • 02.09 Student Loan Revenues (08800-08999)
  • 02.095 Internal Sales (09000-09999)
  • 02.10 Personal Services (10100-19999)
  • 02.11A Supplies (20XXX)
  • 02.11B Agricultural Related Services & Supplies (21XXX)
  • 02.11C Communications and Postage & Shipping (220XX & 225XX)
  • 02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
  • 02.11E Fees & Services (245XX-249XX)
  • 02.11F Medical & Scientific Services & Supplies (25XXX)
  • 02.11G Assessments (280XX-284XX)
  • 02.11H Employee Related and 1099 Reportable Expenses (285XX)
  • 02.11I Conferences, Entertainment, etc. (286XX)
  • 02.11J Fiscal Management Expense (287XX)
  • 02.11K Debt/Investment Expense (288XX)
  • 02.11L Miscellaneous Services & Supplies (289XX)
  • 02.11M Training (290XX)
  • 02.11N Transfers to State of Oregon
  • 02.11O Travel (391XX-397XX)
  • 02.11P Sub-contracts & Sub-grants (399XX)
  • 02.12 Capital Outlay (40000-49999)
  • 02.13 Student Aid (50000-59999)
  • 02.14 Merchandise for Resale or Redistribution (60000-69999)
  • 02.15 Indirect Costs (70000-78999)
  • 02.16 Internal Sales Reimbursement (79000-79999)
  • 02.165 Depreciation Expense (80500-80699)
  • 02.165b Amortization (80700-80799)
  • 02.17 Student Loan Expenses (88000-90999)
  • 02.18 Transfer of Funds (91000-99999)
  • 02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)
  • 02.30 Cash (A0000-A1999)
  • 02.31 Investments (A2000-A2999)
  • 02.32 Receivables (A3000-A3999)
  • 02.33 Inventories (A4000-A4999)
  • 02.34 Prepaid Expenses (A5000-A5999)
  • 02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)
  • 02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
  • 02.40 Accounts Payable (B0000-B0999)
  • 02.41 Salaries and Wages Payable (B1000-B1999)
  • 02.42 Notes Payable (B2000-B2999)
  • 02.43 Bonds Payable (B3000-B3999)
  • 02.44 Deposits (B4000-B4999)
  • 02.45 Deferred Income (B5000-B5999)
  • 02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)
  • 02.50 Control Accounts
  • 02.60 Fund Balance
  • 02.70 Fund Additions (E0000-E9999)
  • 02.80 Fund Deductions
  • Complete List
  • Complete List

Contact Info

Office of Finance and Administration
Oregon State University
Corvallis, OR 97331-4501

Contact us with your comments and questions

Copyright ©2021 Oregon State University
Disclaimer