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.
OREGON STATE UNIVERSITY
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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
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.
Tuition assessed at applicable graduate rates for students enrolled under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01570 - 01639 Graduate Tuition and 01810 - 01879 Summer Graduate Tuition)
Tuition assessed at 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)
Tuition assessed at resident undergraduate rates. Restricted to a three-month summer session. (See also 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
Tuition assessed at resident 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.)
Tuition assessed at resident veterinary medicine rates.
Tuition assessed at non-resident veterinary medicine rates.
Tuition assessed at resident PharmD rates.
Tuition assessed at non-resident PharmD rates.
Tuition assessed for credit continuing education courses.
Tuition assessed for non-credit continuing education courses.
To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at OSU.
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.
A universal fee assessed each term to all students classed as residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.
A 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.
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.
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.
Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.
Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.
Fees for allocation to student union, student health service, student publications and other educational and athletic activities or programs. It excludes specific charges, deposits, or fines.
Restricted to summer term fees only.
Student health fees for regularly enrolled undergraduate students.
Student health fees for students enrolled in summer term.
Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes for forestry at OSU
Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes for forestry at OSU
Academic year tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Academic year tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes for forestry at OSU
Summer Session tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
To set-up new differential tuition account codes for forestry at OSU
Fees over and above regular tuition, lab and course fees.
Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.
May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.
Fees for graduate qualifying examinations.
Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.
Fees for recognized class field trips.
Fees charged for specific classes in addition to general tuition.
Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).
Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.
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).)
Fees levied as penalties for late registration.
Fees for change of program. Excludes tuition and fees incidental to the change.
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.
Fee applied to a student upon application for a degree.
Fees levied as penalty for a refund.
Fee assessed to a student in selected programs when that student has been accepted for admission.
Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.
Fees for services rendered in the placement of graduating students.
Fees for aptitude and interest-type counseling and testing services. It excludes 01705 (Special Exam Fee).
Fees for other special services not otherwise categorized by another account code.
Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.
Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Summer Session tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).
Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of 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)
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)
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.
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.
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.
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.
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.
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.
To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.
Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)
Fee remission of tuition and other mandatory enrollment fees paid 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.
Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.
Fee remission of tuition and other mandatory enrollment fees paid for resident undergraduate students receiving a Dean's Scholarship.
Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.
University International Fee Remission
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.
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.
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.)
Account to record the receipt of State Appropriations for Debt Service.
Account to record the receipt of State Appropriations from Lottery resources.
Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
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.
Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.
Account to record the distribution of State resources to/from the institutions.
Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service.
Account to record the distribution of lottery resources to/from the institutions.
Grant or contract receipts from Federal sources. Excludes receipts from appropriations.
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.
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.
Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.
Receipts of grants or contracts from states other than Oregon.
Receipts of grants or contracts from foreign governmental bodies.
Receipts of grants or contracts from governmental entities not otherwise listed.
Receipts of grants or contracts from grantors not representing a formal organization or agency.
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.
Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).
Receipts of 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).
Receipts of a grant or contract from any institution of higher education not within the Oregon University System.
Grant and contract receipts from a campus affiliated foundation.
Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.
Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
Facilities and Administrative Cost Recovery Redistribution
Gifts, grants or contracts returned to the grantor or their designee.
Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)
Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)
Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
Receipts of 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).
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).
Gift receipts from a campus affiliated foundation.
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.
Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).
Transfer in From Department of Administrative Services
Transfer in from Division of State Lands
Transfer in from Department of Revenue
Transfer in from Legislative Assembly
Transfer in from Student Assistance Commission
Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.
Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.
Receipts from dividends paid on investments. Excludes receipts from sale of stock rights.
Receipts of discounts earned on bonds, notes and other investments.
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.
Income earned on the pooled investments of the Endowment Fund.
Net increase or decrease in the fair value of investments held by an institution.
Public University Fund (PUF) investment earnings redistribution.
Income from patents, copyrights and similar revenue-producing investments.
Income from patents, copyrights and similar revenue-producing investments related to Disney.
Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.
Proceeds from the sale of XI-F(1) and XI-G bonds.
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.
Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).
Revenue from charges on delinquent accounts receivable.
Reimbursements received from COP Trustee for COP expenditures.
XI-Q Trustee Reimbursements
Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities.
Income and receipts from sales of material, equipment, publications, documents or other non-service items.
Receipts from services rendered by an institution or department.
Income and receipts from sales from vending machines.
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.
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.
Textbooks E-Book-Sales
Income and receipts from sales of used textbooks.
Income and receipts from sales of general books and publications.
Income and receipts from sales of art supplies.
Income and receipts from sales of general supplies.
Student Issue Sales
Income and receipts from sales of snacks and candy.
Health and Personal Care Product Sales
Wearing Apparel Sales
Gifts and Novelties Sales
Pre-Recorded Tape and Compact Disc Sales
Beverages - Cans & Bottles
Computer Software Sales
Merchandise Rentals
Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.
Billiards
Amusement Machines
Postage Sales
Photography Goods/Supplies
Refunds and Allowances - Used Textbooks
Refunds and Allowances - General Books
Refunds and Allowances - Tapes, CDs, and DVDs
Refunds and Allowances - Other Merchandise
Fines
Receipts from fines collected for parking violations.
Receipts from assessment of a charge for returned checks.
Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income.
Receipts from fines not otherwise classified.
Receipts from fees for transcripts, whether charged to student or non-student.
Receipts from fees for tests conducted.
Receipts from lab fees assessed.
Gym Suit Service - Students and Dependents
Receipts from departmental locker rental charges.
Receipts from recreational passes sold to the general public.
Receipts from recreational passes sold to staff and their family members.
Parking Permits - Faculty
Receipts collected for miscellaneous parking charges.
Receipts from rental of parking facilities.
Receipts from campus parking meters.
Receipts from membership and dues paid to institutional organizations, societies and clubs.
Revenue from fees collected that are not otherwise classified.
Permit revenue collected that is not otherwise classified.
Receipts from housing fees when collected as a separate part of conference registration fees.
Receipts from optional fees for special events provided as part of conference programs.
Income from hosting conferences.
Income from providing catering services.
Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops.
Income from event/sport concession stand sales.
Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU).
Revenue from sales of tickets for general admission.
Revenue from sales of season tickets for general admission.
Revenue from sales of tickets for reserved seats.
Revenue from sales of tickets at the gate.
Revenue from sales of season tickets to faculty (NCAA reporting requirement).
Revenue from sales of tickets to students (NCAA reporting requirement).
Surcharge for events using institution's facilities.
Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.
Revenue received for appearances when a specified amount is guaranteed.
Income received for television rights to broadcast institution events.
Income received from sale of event programs.
Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.
PAC 10 institution share of Rose Bowl income distribution.
Income received for athletic bowl games other than the Rose Bowl.
Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).
Revenue to support or sponsor events, materials, or activities.
Income from events not otherwise classified.
Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.
Income from charges for housing and meal plans when charged together.
Income from dormitory charges not otherwise classified.
Income from rental of institution owned family housing units.
Income from utilities charges on rented family housing units.
Income from institution owned housing rented to faculty or staff.
Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).
Income from rental of other institutional facilities.
Income from staffing of rented facilities. This account code should be used in conjunction with 06723 when staff is provided with the facility.
Income from lease of other institutional facilities or equipment.
Income from meal plans purchased through a payroll deduction.
Income from sales of dining cards.
Income from charges for board only.
Miscellaneous Meal Plan Income
Negative revenue account to record reduction in revenue when housing charges are refunded.
Income from housing charges not otherwise classified.
Receipts from sales and service activities not otherwise classified.
Income from fees charged to students for damage to OUS owned property.
Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines.
Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.
Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.
Income from providing on-line computer services to the public or other users. Examples include library on-line search services.
Receipts from programming and system analysis services.
Receipts from data entry services.
Receipts from sales of data processing materials and supplies.
Receipts from data processing sales and service activities not otherwise classified.
Receipts from expendable surgical or other specialized materials used.
Receipts from professional or technical services rendered.
Receipts from advertising sales.
Receipts from subscription sales.
Receipts from reproduction services. Excludes sales of publications, documents, etc.
Income from advertising on institutional message/reader boards.
Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.
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).
Receipts from the sale of animals.
Receipts from boarding animals.
Receipts from the sale of animal feed and bedding.
Receipts from mileage charges for field trips.
Receipts from the sale of surplus items.
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.)
Receipts from the sale of recycled materials.
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.
Receipts on accounts due arising from sales or services.
Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).
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)
Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.
Reductions of income amounts for refunds, returns or allowances on goods sold.
Cash Over & Short
Income from sales from student health center pharmacy.
Income from student health center medical lab fees.
Income from student health center x-ray charges.
Income from student health center for treatment of allergies.
Income from student health center dental service charges.
Income from sports medicine or physical therapy charges.
Income from student health center nursing service charges.
Income from student health center health education charges.
Income from student health center sales of medical supplies.
Income received for vaccination fees required of patients. The fee may be for individuals.
Income from student health center office visit charges.
Income from student health center medical record charges.
Income from student health center outpatient infirmary charges.
Income from student health center infirmary overtime charges.
Income from student health center for medical services provided to employees.
Income from medical services not otherwise classified in this section.
Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.
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.
Insurance recoveries received from outside entities to OSU for recovery of losses from claims made for general liability, property, auto, etc.
Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.
Athletic conference funding for Grants-In-Aid assistance.
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.
Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.
Revenue booked at the time late charges are assessed.
Service charges related to student loans.
Student loan repayment to the Federal Government.
Revenue relating to student loans not otherwise classified in this section.
Pres Internal Sales
Duplicating & Copying Internal Sales
Printing & Publishing Internal Sales
Copy Service Internal Sales
Paper Internal Sales
Mailing Services Internal Sales
Advertising Internal Sales
Machine Processing Internal Sales
Programming Internal Sales
Materials & Supplies Internal Sales
Computer Center Other Internal Sale
Computer Center Services Internal Sale
Rentals Internal Sales
Physical Plant Internal Sales
Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.
Telecomm Service Internal Sales
Food Service/Catering Internal Sale
Animal Internal Sales
Animal Board Internal Sales
Mechanical Parts/Supplies Internal Sales
Special Material Internal Sales
Technical Services Internal Sales
Resale of Equipment Internal Sales
Health Care Service Internal Sales
Pharmacy Internal Sales
Conference Internal Sales
Trip and Tour Internal Sales
Transportation Internal Sales
Parking Permits Internal Sales
Vehicle & Equipment Use Internal Sales
Vehicle Servicing Internal Sales
Vehicle Fuel Internal Sales
Admin Services Internal Sales
Miscellaneous Internal Sales
Miscellaneous Service Internal Sales
Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.
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).
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).
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.
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.
Payment of a fixed percentage of salary while on sabbatical leave.
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.
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.
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.
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.
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.
Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.
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.
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.
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.
Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.
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.
Used to record unclassified overtime pay due to FLSA requirements.
For use in comp time payoffs for unclassified employees who are not FLSA exempt. Amounts paid using this account code are taxed at the supplemental rate.
To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.
To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.
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.
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.
This is a lump sum payment given to compensate a classified employee retroactivelybecause of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.
Pay for services 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.
Pay for services of temporary employees.
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.
Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.
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.
Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.
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.
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.
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.
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
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.
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.
Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.
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.
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.
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.
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.
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.
Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.
Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.
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.
Differential, Campus Dispatcher PSA
Premium pay to employees who are designated as special campus security officers (ORS 352.385).
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.
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.
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.
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.
A differential of ten percent (10%) over base rate will be paid to employees in positions which specifically require, and have been specifically recruited, to work with children with special needs as a condition of employment. This is a premium pay earn code.
Pay to students enrolled at OSU, who perform work for the University.
Pay to students employed under the Federal Work Study Program.
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)
Pay to students not enrolled in any OUS institution. (See 10501 - Student Pay - Regular, for OUS enrolled students)
Pay for overtime worked, to student employees not enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.
Pay for overtime worked, to student employees enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.
Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.
Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.
Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
Pay to graduate teaching assistants employed under the FWSP.
Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)
Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate teaching assistants on 12-month appointments.
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.
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.
Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
Pay to graduate research assistants employed under the FWSP.
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).
Special or additional pay to clinical fellows for services related to their appointments.
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.
The imputed tax value of benefit premiums attributable to domestic partner coverage.
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.
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.
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.
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.
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.
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.
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.
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.
Charges to operating funds to record compensated absences liability for accrued vacation leave.
Charges to operating funds to record compensated absences liability for accrued compensatory leave.
Accrued Deferred Comp (Unfunded)
Accrued Employee Termination Exp
Charges for actual graduate assistants' fee remissions' expense. The amount of instruction fee remitted for a graduate assistant is disbursed to accounts from which he or she is paid during the term.
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- 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).
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- only during Summer Term (since Summer Term is not supported by general institutional budgets). This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).
OPE Unclassified Health/Life
OPE Unclassified Retirement
OPE Unclassified Other
OPE Classified Health/Life
OPE Classified Retirement
OPE Class Other
OPE Student Health/Life
OPE Student Retirement
OPE Student Other
OPE Graduate Assistants and Fellows (Grad Assist) Health/Life
OPE Graduate Assistants and Fellows (Grad Assist) Retirement
OPE Graduate Assistants and Fellows (Grad Assist) Other
Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.
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.).
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.
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)
Expenditures for diplomas and certificates.
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).
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.
Expenditures for student project supplies.
Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).
Includes expenditures for electronic, data processing, audio, and video supplies
Expenditures for photocopy supplies such as paper and toner.
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.
Cartography Supplies
Art/Graphic Art Supplies
Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.
Archival Supplies
Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.
Expenses for costume supplies in the performing arts.
Expenses for stage materials in the performing arts.
Purchase of supplies and materials used to produce tickets.
Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.
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.
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.
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)
Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).
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.
Expenditures for disposable wearing apparel used in hospitals and clinics.
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).
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.
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)
Supply expenditures that cannot be coded in other classifications in this section.
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.
Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.
Expenditures for computer software purchases less than the capitalization threshold of $100,000. Includes non-capital annual software licensing fees.
Expenditures for printers that meet the criteria for minor equipment.
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.
Expenditures for office furniture that meet the criteria for minor equipment.
Expenditures for specialized equipment that meet the criteria for minor equipment.
Expenditures for sports equipment that meet the criteria for minor equipment.
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.
Regional Class Research Vessel (RCRV) fabrication & completion plus equipment costing $5K or greater, purchased on non-state funds and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This account code differs from 20220 because indirect costs are allowable per agency agreement.
Equipment costing $5K or greater, purchased on 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.
Equipment costing $5K or greater purchased on funds where both ownership and the equipment will remain with OSU. The useful life of this equipment is expected to be three years or less. This equipment will not be put on OSU's fixed asset inventory records. This equipment will not incur indirect costs. An example of equipment that will fall under this category are over-the-side assets such as chipods and GPS buoy arrays.
Expenditures for parts used to repair vehicles or equipment. (See also account code 23522 - Maintenance Materials).
Expenditures for tires for vehicles.
Expenditures for gasoline and diesel fuels and automotive lubricants.
Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).
Costs of 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).
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).
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).
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.
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.
Expenditures for the care, feeding and maintenance of animals by others.
Expenditures for vaccines and other products used for prevention of disease in animals.
Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.
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).
Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).
Expenditures for 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).
Expenditures for plant fertilizers.
Expenditures for materials used in the growing of plants.
Expenditures for seeds.
Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.
Expenditures for grain used as animal feed.
Expenditures for hay and straw used as animal feed.
Expenditures for animal feed concentrates.
Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.
Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.
Expenditures for chemicals other than herbicides and pesticides, such as fungicides.
Expenditures for agricultural gases and liquids.
Expenditures for irrigation supplies purchases.
Expenditures for custom combining, plowing and similar activities.
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.
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.
All costs associated with the use of a cellular phone, including taxes.
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.
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.
Expenditures that cannot otherwise be coded within this section.
Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.
Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.
Expenses for special courier and express mail services.
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.
Expenses incurred for internal delivery service.
Charges for transporting mail by state shuttle bus.
Postage and shipping expenses not accounted for in other accounts.
Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
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.
Fee paid for the conveyance of natural gas through a pipeline.
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).
Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.
Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.
Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.
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.
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)).
To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.
To record 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.
To record costs charged for the distribution and delivery of gases.
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.
Expenditures for utility services that cannot otherwise be classified.
Payments for garbage disposal services purchased from others.
Expenditures for infectious waste disposal services purchased from outside vendors.
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.
Expenditures of the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.
Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.
Recycling Expense (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.)
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).
Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).
Expenditures for repair and servicing of IT equipment including computers and printers. For purchase of parts, use account 20250 - Parts - Auto & Equipment.
Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.
Expenditures for normal maintenance and repairs to research vessels.
Expenditures for normal maintenance and repairs to vehicles.
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.
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).
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).
Payments to a vendor for a contract for software maintenance and repair services. Maintenance and repair services may or may not be covered by a contract.
Expenditures for 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.
Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).
Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).
Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.
Expenditures for janitorial and housekeeping services 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).
Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.
Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.
Expenditures for maintenance and repairs that cannot otherwise be coded within this section.
Expenditures for media rentals such as DVD's and film.
Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.
Expenditures for self-storage units and storage charges for OSU business related reasons.
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).
Expenditures for use/rental of all electronic IT equipment and accessories for agreements lasting one year or less.
Expenditures for land rentals of non-OUS owned property.
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).
Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.
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).
Expenditures for operating leases of all electronic data processing equipment and accessories for agreements lasting over one year.
Expenditures for land leases of non-OUS owned property.
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).
Expenditures for operating lease payments that cannot otherwise be classified as land, building, equipment, or software leases.
Accounting services purchased from others.
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).
Expenditures for data processing services purchased from others.
Expenses directly related to acquiring auditing services.
Expenditures for concerts and other entertainment functions.
Expenditures to trustees for administering the affairs of the entrusted asset.
Expenditures for consulting, management and training services provided by vendors.
Development Office costs that are allocated to departments.
Expenditures for laundry and dry cleaning.
Expenditures for plant care and maintenance services performed by outside entity.
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.
Expenses for contractual web design services.
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.
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.
Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.
Lump-sum payments to non-OUS institutions for teaching OUS courses.
Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.
Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.
Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.
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.
Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.
Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.
Binding service performed by others.
Duplicating and copying performed by others.
Photography services performed by others.
Microfilming services performed by others.
Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).
Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.
Expenditures for graphic design services.
Expenditures for professional photography services.
Expenditures for the services of professional video production.
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.
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.
Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.
Expense directly related to securing editing services.
Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)
Charges for day rate use fees of OSU operated vessels.
Expenditures for appraisals purchased from others.
Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
Expenditures for 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.
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.
Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.
Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.
Subsidy or support for a non-exchange transaction. This represents the use of University funds (E&G, auxiliary, or M2) from an OSU department/unit providing financial support to the agency fund (9xxxxx) of a Recognized Student Organization (RSO) in accordance with requirements in FIS policy.
Expenditures for the transportation and use of vehicles and equipment from an equipment pool.
Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.
Miscellaneous Fees and Services
Costs of pharmaceuticals and pharmaceutical supplies.
Expenditures for blood and blood products for transfusions, including plasma and albumin.
Expenditures for intravenous fluids and for supplies necessary for their administration.
Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
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.
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).
Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
Costs of radioactive materials used for medical or scientific purposes.
Costs of radiological films.
Payments to radiologists for taking and interpreting X-rays.
Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
Expenditures for sutures.
Expenditures for syringes and needles used in hospitals and clinics.
Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
Expenditures for vaccines used in hospitals and clinics.
Expenditures for the manufacture, fitting or repair of orthopedic braces.
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)).
Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)
Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.
Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.
Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.
Expenditures for rehabilitative care for patients who are not kept overnight.
Payments to medical doctors for professional services as well as payments for hospital charges.
Payments to medical doctors for the performance of surgical procedures.
Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.
Payments to dentists for general dental care.
Payments to psychologists for psychological evaluation and therapy.
Payments to registered physical therapists or medical doctors for physical therapy services.
Payments to private agencies who provide temporary nursing services.
This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)
Expenditures for electrocardiograms for patients.
Expenditures for electroencephalograms for patients.
Expenditures for echocardiograms for patients.
Expenditures for medical and scientific services not otherwise categorized.
This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate.
This assessment pays for the Secretary of State Audits Division audit costs. The assessment is allocated to the institutions based on expenditures.
This assessment pays for 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.
This assessment pays for Oregon State Treasury banking transaction fees.
This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.
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.
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.
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.
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.
Assessments to Auxiliary Activities and State-wide Public Service Divisions for administrative services provided to OSU by USSE and then redistributed.
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.
Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool.
Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool.
Assessment paid by pool participants to fund automobile self-insurance portion of the Oregon University System self-insurance pool.
The allocation of general administrative and support service costs to a sub-unit.
Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
Used to record the 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.
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.
Climate Action Plan Assessment
Minor miscellaneous assessments not otherwise specified.
Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift.
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.
Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.
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.
Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.
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.
Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.
Expenditures for employee assistance programs such as mental health counseling.
Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.
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.)
Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
Costs of 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)
Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
Costs of 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)
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)
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.)
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.
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.
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.
Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.
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).
Participant support for non-OSU students and employees for tuition or registration fees paid to non-OSU entities and are supported by receipts.
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).
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.
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.
Expenditures for room and board covering charges incurred by non-OSU participants under training or research programs. The expenditure must be documented by receipts.
Payments made on behalf of non-OSU participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.
Non-OSU 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.
Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances.
Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.
Expenses for conference and entertainment costs not otherwise specified.
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)).
Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.
Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).
Payments made to a private carrier for liability insurance.
Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.
Discounts charged when payment is accepted by credit card.
Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.
This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.
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".
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
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.
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)
Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.
Payments made for medical insurance coverage for domestic students.
Payments made for medical insurance coverage for international students.
Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)
Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)
Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
Expenditures for payment of principal amounts on repayment of internal bank loans.
Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.
Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).
Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)
Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)
Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
Interest Exp - Internal Bank Loans
Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)
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.)
Interest expenses distributed to OSU from the Public University Fund (PUF) when individual funds' average balance for the quarter is negative. This account code should only be used by the University Shared Services Enterprise (USSE) Office.
The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.
The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)
Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions. (FOR CONTROLLER'S DIVISION USE ONLY.)
Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)
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.
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.
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.
For recording accreditation fees.
Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.
Expenditures for overdue account charges to vendors.
Contracted guarantees and gate receipt shares paid to visiting teams.
Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.
Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.
Cost of purchase of mailing lists that target specific populations.
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.
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.
Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)
Reimbursements to employees for expenses (other than travel) that are subject to taxation and must be reported on the employee's W-2.
This account code should be used for INTO transactions only. It is intended to clear or zero out all INTO incurred expenses at the time of each quarterly billing. INTO expenses are not reflected on OSU's financial statements.
Expenditures 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.
Costs of books, publications, and other printed material used for employee 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.)
Cost of supplies used in conducting employee training.
Minor equipment purchase for use in employee training.
Cost of Ed-Net facilities and services incurred for employee training.
Tuition and registration fees incurred for employee 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.
Costs associated with employee training conducted by another agency of the State of Oregon other than OSU.
Costs associated with employee training services provided by an outside instructor, consultant or service.
Transfer to Other State Agencies
Travel expenses incurred when an employee travels within the U.S. for the benefit of the department or institution.
Travel expenses incurred when a non-employee travels within the U.S. for the benefit of the department or institution. (OSU-specific)
Travel expenses incurred when an 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.
Travel expenses incurred when an employee travels out of the United States for the benefit of the department or institution.
Travel expenses incurred when a non-employee travels out of the United States for the benefit of the department or institution.
This code should be used for group travel to, from, or within a foreign country. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannot be used when all participants are employees.
Employee Travel - Taxable (W-2 Subject)
Non-employee Travel - Taxable (tax reportable)
Sub-contract/Sub-grant A up to/incl $25k
Sub-contract/Sub-grant A up to/incl $25k
Sub-contract/Sub-grant B up to/incl $25K
Sub-contract/Sub-grant C up to/incl $25K
Sub-contract/Sub-grant D up to/incl $25K
Sub-contract/Sub-grant E up to/incl $25K
Sub-contract/Sub-grant F up to/incl $25K
Sub-contract/Sub-grant G up to/incl $25K
Sub-contract/Sub-grant H up to/incl $25K
Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001
Sub-contract/Sub-grant I up to/incl $25K
Sub-contract/Sub-grant J up to/incl $25K
Sub-contract/Sub-grant K up to/incl $25K
Sub-contract/Sub-grant L up to/incl $25K
Sub-contract/Sub-grant M up to/incl $25K
Sub-contract/Sub-grant N up to/incl $25K
Sub-contract/Sub-grant O up to/incl $25K
Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001
Sub-contract/Sub-grant A in excess of $25K
Sub-contract/Sub-grant B in excess of $25K
Sub-contract/Sub-grant C in excess of $25K
Sub-contract/Sub-grant D in excess of $25K
Sub-contract/Sub-grant E in excess of $25K
Sub-contract/Sub-grant F in excess of $25K
Sub-contract/Sub-grant G in excess of $25K
Sub-contract/Sub-grant H in excess of $25K
Sub-contract/Sub-grant I in excess of $25K
Sub-contract/Sub-grant J in excess of $25K
Sub-contract/Sub-grant K in excess of $25K
Sub-contract/Sub-grant L in excess of $25K
Sub-contract/Sub-grant M in excess of $25K
Sub-contract/Sub-grant N in excess of $25K
Sub-contract/Sub-grant O in excess of $25K
Subcont/Subgrnt P up to/incl $25K
Subcont/Subgrnt Q up to/incl $25K
Subcont/Subgrnt R up to/incl $25K
Subcont/Subgrnt S up to/incl $25K
Subcont/Subgrnt T up to/incl $25K
Subcont/Subgrnt U up to/incl $25K
Subcont/Subgrnt V up to/incl $25K
Subcont/Subgrnt W up to/incl $25K
Subcont/Subgrnt X up to/incl $25K
Subcont/Subgrnt Y up to/incl $25K
Subcont/Subgrnt Z up to/incl $25K
Subcont/Subgrnt AA up to/incl $25K
Subcont/Subgrnt AB up to/incl $25K
Subcont/Subgrnt AC up to/incl $25K
Subcont/Subgrnt AD up to/incl $25K
Subcont/Subgrnt AE up to/incl $25K
Subcont/Subgrnt AF up to/incl $25K
Subcont/Subgrnt AG up to/incl $25K
Subcont/Subgrnt AH up to/incl $25K
Subcont/Subgrnt AI up to/incl $25K
Subcont/Subgrnt AJ up to/incl $25K
Subcont/Subgrnt AK up to/incl $25K
Subcont/Subgrnt AL up to/incl $25K
Subcont/Subgrnt AM up to/incl $25K
Subcont/Subgrnt AO up to/incl $25K
Subcont/Subgrnt AP up to/incl $25K
Subcont/Subgrnt AQ up to/incl $25K
Subcont/Subgrnt AR up to/incl $25K
Subcont/Subgrnt P in Excess of $25K
Subcont/Subgrnt Q in Excess of $25K
Subcont/Subgrnt R in Excess of $25K
Subcont/Subgrnt S in Excess of $25K
Subcont/Subgrnt T in Excess of $25K
Subcont/Subgrnt U in Excess of $25K
Subcont/Subgrnt V in Excess of $25K
Subcont/Subgrnt W in Excess of $25K
Subcont/Subgrnt X in Excess of $25K
Subcont/Subgrnt Y in Excess of $25K
Subcont/Subgrnt Z in Excess of $25K
Subcont/Subgrnt AA in Excess of$25K
Subcont/Subgrnt AB in Excess of$25K
Subcont/Subgrnt AC in Excess of$25K
Subcont/Subgrnt AD in Excess of$25K
Subcont/Subgrnt AE in Excess of$25K
Subcont/Subgrnt AF in Excess of$25K
Subcont/Subgrnt AG in Excess of$25K
Subcont/Subgrnt AH in Excess of$25K
Subcont/Subgrnt AI in Excess of$25K
Subcont/Subgrnt AJ in Excess of$25K
Subcont/Subgrnt AK in Excess of$25K
Subcont/Subgrnt AL in Excess of$25K
Subcont/Subgrnt AM in Excess of$25K
Subcont/Subgrnt AN in Excess of$25K
Subcont/Subgrnt AO in Excess of$25K
Subcont/Subgrnt AP in Excess of$25K
Subcont/Subgrnt AQ in Excess of$25K
Subcont/Subgrnt AR in Excess of$25K
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.)
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.
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.)
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)
Expenditures for 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.
Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.
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.
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).
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.)
Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)
Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: Excavation, Fill, and Grading.
Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include: Parking Lots, Fencing and Gates, Paths, Retaining Walls, Tennis Courts, Athletic Fields, Golf Courses, and Landscaping. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.
Expenditures for 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
Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.
Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way.
Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.
Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way.
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.
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.
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.
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.
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. Use this with non-depeciable land improvements normally capitalized under 40303.
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.
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.
Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues). This account code is for artwork located outside a building and not attached to it. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.
Expenditures for 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
Expenditures for legal services associated with the installment or construction of an IOTB.
Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.
Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
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.
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.
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.
Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281
Expenditures for legal services associated with the construction or improvement of a building.
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.
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.
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.
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.
Distribution of building expenses between OUS entities for collaborative projects.
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.
Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.
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.
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.
Easements/Right of Ways
Computer Software
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.
Expenditures from money received for scholarship use.
Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.
Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.
Expenditures for fellowships that cannot otherwise be classified.
Expenditures from grant-in-aid funds for tuition and fee charges by the institution.
Expenditures from grant-in-aid funds for required books.
Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.
Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a "miscellaneous allowance."
Expenditures 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.
Expenditures for tuition or fee charges for the student's registration in an OUS institution or enrollment or participation in a course, program, seminar or conference.
Payments made 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.
Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.
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.
Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.
Expenditures 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.
Expenditures from student participant support funds that cannot otherwise be classified.
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.
Miscellaneous Resale Merchandise
Vending Machine Goods and Services
New Textbooks
General Books and Publications
Art Supplies
Supplies
Supplies for resale that were purchased through a state contract.
Tools
Confections
Health and Personal Care Products
Wearing Apparel
Gifts and Novelties
Tapes, Compact Discs, - Pre-recorded
Computer Accessories
Office Furniture and Equipment
Expenditures for cameras, photographic supplies, and optical goods (telescopes, binoculars, etc.) for resale or redistribution.
Jewelry Goods/Supplies
Postage for Resale
Expenditures for fresh fruits, fruit juices and vegetables.
Expenditures for frozen fruits, fruit juices and vegetables.
Expenditures for cheese products and eggs.
Expenditures for the following: dried or dehydrated fruits and vegetables, beverages such as coffee, cocoa, tea, carbonated drinks and flavored drinks, fats and oils, including margarine, sugar, syrup, honey, and molasses, flour, yeast, and flour mixes-- including cake, bread, and muffin mixes, cereals and pastas, spices, flavorings, pickles, relishes, and condiments-- including catsup, salad dressing, vinegar, and pimentos, coconut, gelatin, peanut butter, crackers, nuts, ready-made sandwiches, and other foodstuffs not included under another account code.
Expenditures for milk products, including ice cream and butter. For margarine, use code 62007 (Grocery).
Expenditures for alcoholic beverages
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).
Expenditures for the purchase of Services to be resold that are not otherwise classified.
Expenditures for the purchase of items to be resold that are not otherwise classified.
Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.
Charges to designated operating and continuing education funds for the administrative cost allowance.
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.
Press Reimbursement
Photographer and Artist Service Reimbursement
Duplicating and Copying Reimbursement
Printing and Publishing Reimbursement
Copy Service Reimbursement
Paper Sales Reimbursement
Mailing Services Reimbursement
Mailing Supplies Reimbursement
Advertising Reimbursement
Programming Reimbursement
Computer Service Material and Supplies Reimbursement
Computer Center Reimbursement - Other
Computer Center Services Reimbursement
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.
Rentals Reimbursement
Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.
Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.
Telecommunications Service Reimbursement
Food Service/Catering Reimbursement
Animal Sales Reimbursement
Animal Board Reimbursement
Feed and Bedding Sales Reimbursement
Mechanical Parts & Supplies Reimbursements
Special Material Sales Reimbursement
Technical Services Reimbursement
To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.
Health Care Services Reimbursement
Pharmacy Reimbursement
Conference Reimbursement
Trip and Tour Reimbursement
Transportation Reimbursement
Parking Permits Reimbursement
Vehicle and Equipment Use Reimbursement
Vehicle Fuel Sales Reimbursement
Administrative Services Reimbursement
Miscellaneous Sales Reimbursement
Miscellaneous Services Reimbursement
Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.
Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).
(See associated asset account A8011 and accumulated depreciation account A8511.)
(See associated asset account A8012 and accumulated depreciation account A8512.)
(See associated asset account A8015 and accumulated depreciation account A8515.)
(See associated asset account A8124 and accumulated depreciation account A8624.)
(See associated asset account A8141 and accumulated depreciation account A8641.)
(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.)
Account codes to record amortization expenses related to intangible assets
Account codes to record amortization expenses related to intangible assets
Principal loaned to students.
Expenditures for costs of administering the student loan fund.
Other non-litigation expenses resulting from the collection of student loans.
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.
Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.
Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
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.
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.
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.
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.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
No definition available.
Cancellation of principal on student loan due to death.
Cancellation of principal on student loan due to disability.
Cancellation of principal on student loan due to bankruptcy.
Cancellation of principal on student loan not otherwise classified.
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.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
Cancellation of interest on student loan due to death.
Cancellation of interest on student loan due to disability.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 Designated for Future FYs
Cash Suspense Checking
Cash-Interinst JV
Cash-P/R Interface
2011A Lottery Bond Cash
2013A Lottery Bond Cash
Higher Ed Endowment Fd Cash
Cash On-Hand - Interfund
Petty Cash Advances
Establish cash account for XI-Q 2011J series.
Institutional Investments
Endowment Distribution
Real Property - Endowment
Remainder Interest - Endowment
SIS Receivables
Travel Advance Receivable
Payroll Advances Receivable
Create account code for recording temporary operating advances to departments. This will be similar to accounting for travel advances.
Travel Advances
Procurement Card Advances
Grant & Contract Unbilled A/R
Grant & Contract Billed A/R
Grant & Contract Retainage A/R
Loans Advanced to Students
Short Term Loans Receivable
AR from Affiliated Foundation
Create account code on all charts for recording miscellaneous cash deposits held by third party vendors.
PR Rec Year End Accruals
A/R Rec Year End Accruals
Organized Storeroom Inventories
Mat & Suppl Yr/End Inventories
Misc. Prepaid Expense
Prepaid expenses for capital equipment that has not been received.
CTN/Away Prepaid Travel
Used to record amounts due from other funds within the same OUS institution.
A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.
A "due-from" asset for short-term cash advances to the OUS institutions or the Chancellor's office.
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.
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.
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).)
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.
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.)
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.)
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.)
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.)
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.)
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.
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.
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:
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:
Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs).
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.
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.
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.
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.
Computer Software
In Development (Computer Software)
(See associated asset account A8011 and depreciation expense account 80511.)
(See associated asset account A8012 and depreciation expense account 80512.)
(See associated asset account A8015 and depreciation expense account 80515.)
(See associated asset account A8042 and depreciation expense account 80542.)
(See associated asset account A8124 and depreciation expense account 80624.)
(See associated asset account A8141 and depreciation expense account 80641.)
Acc Amort-Computer Software
Acc Amort-Trademarks
Invoices Payable
Year End A/P Accrual
Invoices Payable-Clrng Fund Reclass
Received Items Payable
Procurement Card Payable (Monthly)
Procurement Card Payable (Daily)
Federal A/P Taxes
State A/P Taxes
Financial Aid Repayments
Refunds Payable
Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.
Early Retirement Liability
HRIS Pay Deferral-9/12 Frng Even Yr
HRIS Pay Deferral-9/12 Frng Odd Yr
Contract Retainage Payable
Accrued S&W Payable
Accrued Vac/Sick Leave
HRIS Pay Deferal-9/12 Plan Even Yr
HRIS Pay Deferal-9/12 Plan Odd Yr
Federal Tax W/H Payable
FICA W/H Payable
HRIS Payroll Clearing
HRIS Fringe Benefit Clearing
Compensated Absences Liability
Deferred Comp Liability (Unfunded)
Employee Termination Liability
Create account code at all other institutions to standardize accounting for SELP loan liability.
Contracts Payable
Capital Leases Payable
Bonds Payable
Key Deposits
Rental Deposits
Other Rental Deposits
Student Safekeeping
SIS Cash Clearing
Undist Indirect Cost Credits
Undistributed Income
Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account.
Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account.
Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account.
Accrued Undistr Income
Due To Internal Bank-Internal Loans
Due To Int Bank-Int Loans Prem/Disc
Actual Revenue Control
Fund Balance
Inst Contributed Capital
Fund Additions From Other Funds
Fund Addtns From Proprietary Funds
NIP Change in Fixed Assets
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.
No Definition Available
Create new account code for fund additions related to SELP loans
Fund Deductions To Other Funds
Fund Deductions To Reserves
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.
No Definition Available
Create new account code for fund deductions related to SELP loans