Finance and Administration

Income and receipts from sales from vending machines.

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.

Income and receipts from sales of used textbooks.

Income and receipts from sales of art supplies.

Student Issue Sales

Health and Personal Care Product Sales

Gifts and Novelties Sales

Beverages - Cans & Bottles

Merchandise Rentals

Billiards

Postage Sales

Refunds and Allowances - Used Textbooks

Refunds and Allowances - Tapes, CDs, and DVDs

Fines

Receipts from assessment of a charge for returned checks.

Receipts from fines not otherwise classified.

Receipts from fees for tests conducted.

Gym Suit Service - Students and Dependents

Receipts from recreational passes sold to the general public.

Parking Permits - Faculty

Receipts from rental of parking facilities.

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

Permit revenue collected that is not otherwise classified.

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

Income from providing catering services.

Income from event/sport concession stand sales.

Revenue from sales of tickets for general admission.

Revenue from sales of tickets for reserved seats.

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

Surcharge for events using institution's facilities.

Revenue received for appearances when a specified amount is guaranteed.

Income received from sale of event programs.

PAC 10 institution share of Rose Bowl income distribution.

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

Income from events not otherwise classified.

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

Income from rental of institution owned family housing units.

Income from institution owned housing rented to faculty or staff.

Income from rental of other institutional facilities.

Income from lease of other institutional facilities or equipment.

Income from sales of dining cards.

Miscellaneous Meal Plan Income

Income from housing charges not otherwise classified.

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

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

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

Receipts from data entry services.

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

Receipts from professional or technical services rendered.

Receipts from subscription sales.

Income from advertising on institutional message/reader boards.

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 boarding animals.

Receipts from mileage charges for field trips.

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.)

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.

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

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