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

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

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

Account Codes

Revenue (0XXXX)

02.06 Sales and Services (06000-06999)

06002 Sales

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

06003 Services

Receipts from services rendered by an institution or department.

06004 Vending Machines

Income and receipts from sales from vending machines.

06006 Industry - Services

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

06007 Instruction/Research Residual Product Sales

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

06010 Textbooks E-Book-Sales

Textbooks E-Book-Sales

06012 Textbooks Used-Sales

Income and receipts from sales of used textbooks.

06013 General Books/Publications Sales

Income and receipts from sales of general books and publications.

06020 Art Supplies Sales

Income and receipts from sales of art supplies.

06021 Supplies Sales

Income and receipts from sales of general supplies.

06024 Student Issue Sales

Student Issue Sales

06031 Confections Sales

Income and receipts from sales of snacks and candy.

06032 Health & Personal Care Sales

Health and Personal Care Product Sales

06033 Wearing Apparel Sales

Wearing Apparel Sales

06034 Gifts & Novelties Sales

Gifts and Novelties Sales

06035 Tapes CDs - Prerecorded Sales

Pre-Recorded Tape and Compact Disc Sales

06040 Beverages- Cans & Bottles

Beverages - Cans & Bottles

06051 Computer Software Sales

Computer Software Sales

06060 Merchandise Rentals

Merchandise Rentals

06061 Equipment/Fixtures Rental/Sales

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

06072 Billiards

Billiards

06074 Amusement Machines

Amusement Machines

06082 Postage Income

Postage Sales

06093 Photography Goods/Supplies

Photography Goods/Supplies

06192 Refunds & Allowances-Used Textbooks

Refunds and Allowances - Used Textbooks

06193 Refunds & Allowances-General Books

Refunds and Allowances - General Books

06194 Refunds & Allowances-Tapes CDs

Refunds and Allowances - Tapes, CDs, and DVDs

06195 Refunds & Allowances-Other Merchandise

Refunds and Allowances - Other Merchandise

06201 Fines

Fines

06202 Parking Fines

Receipts from fines collected for parking violations.

06205 Bad Check Charge

Receipts from assessment of a charge for returned checks.

06206 Library Fines

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

06299 Fines - Other

Receipts from fines not otherwise classified.

06301 Transcript Fee

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

06302 Testing Fees

Receipts from fees for tests conducted.

06303 Laboratory Use Fees

Receipts from lab fees assessed.

06311 Gymsuit Service - Students & Dependents

Gym Suit Service - Students and Dependents

06313 Locker Rental

Receipts from departmental locker rental charges.

06315 Recreational Passes - Public

Receipts from recreational passes sold to the general public.

06316 Recreational Passes - Faculty & Staff

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

06322 Parking Permit Fees

Parking Permits - Faculty

06323 Parking Fees - Miscellaneous

Receipts collected for miscellaneous parking charges.

06324 Parking Rentals

Receipts from rental of parking facilities.

06325 Meter Parking

Receipts from campus parking meters.

06389 Memberships Income

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

06398 Miscellaneous Fees

Revenue from fees collected that are not otherwise classified.

06399 Miscellaneous Permits

Permit revenue collected that is not otherwise classified.

06401 Conference Housing Fee

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

06402 Conference Special Events

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

06403 Conference Income

Income from hosting conferences.

06404 Banquet Income

Income from providing catering services.

06410 Workshops Non-Credit Income

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

06420 Concession Income

Income from event/sport concession stand sales.

06421 Entry Fee - Competitors

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

06432 Ticket Sales- General Admission

Revenue from sales of tickets for general admission.

06433 Ticket Sales- General Season

Revenue from sales of season tickets for general admission.

06434 Ticket Sales- Reserved Seat

Revenue from sales of tickets for reserved seats.

06435 Gate Receipts

Revenue from sales of tickets at the gate.

06436 Ticket Sales - Faculty Season

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

06437 Ticket Sales - Student

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

06438 User Surcharge

Surcharge for events using institution's facilities.

06439 Ticket Sales as Agent

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

06471 Guarantees

Revenue received for appearances when a specified amount is guaranteed.

06473 Television

Income received for television rights to broadcast institution events.

06474 Program Sales

Income received from sale of event programs.

06475 Paid Appearances

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

06480 Rose Bowl Income

PAC 10 institution share of Rose Bowl income distribution.

06481 Other Bowl Income

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

06482 Athletic Conference TV Share Income

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

06495 Sponsorship Income

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

06499 Other Event Income

Income from events not otherwise classified.

06701 Housing Application Fee

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

06702 Room & Board Fee

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

06703 Dormitory Income Other

Income from dormitory charges not otherwise classified.

06711 Family Housing - Rental

Income from rental of institution owned family housing units.

06712 Family Housing - Utilities

Income from utilities charges on rented family housing units.

06721 Rental Housing - Faculty

Income from institution owned housing rented to faculty or staff.

06722 Casual Guest Income

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

06723 Rental Income/Facilities Use

Income from rental of other institutional facilities.

06724 Rental Income/Facilities Staff

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

06727 Lease Income

Income from lease of other institutional facilities or equipment.

06730 Meals-Payroll Deduction

Income from meal plans purchased through a payroll deduction.

06731 Dining Card Sales

Income from sales of dining cards.

06732 Board Only Fee

Income from charges for board only.

06739 Miscellaneous Meal Plan Income

Miscellaneous Meal Plan Income

06790 Housing Refunds

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

06798 Other Housing Income

Income from housing charges not otherwise classified.

06901 Miscellaneous Sales & Service Income

Receipts from sales and service activities not otherwise classified.

06906 Student Damages

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

06908 Library Book Replace Income

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

06921 Perquisite Deduction

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

06922 Payroll Deduction

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

06930 On-Line Services Income

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

06933 Programming & System Income

Receipts from programming and system analysis services.

06934 Data Entry Income

Receipts from data entry services.

06935 Materials & Supplies - Data Processing Sales

Receipts from sales of data processing materials and supplies.

06936 Computing Center - Other Income

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

06937 Special Materials - Sales

Receipts from expendable surgical or other specialized materials used.

06938 Technical Services Income

Receipts from professional or technical services rendered.

06939 Advertising Income

Receipts from advertising sales.

06940 Subscription Income

Receipts from subscription sales.

06942 Duplicating & Copying Income

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

06943 Message Board Income

Income from advertising on institutional message/reader boards.

06945 Press Book Income

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

06949 Sales Commissions

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

06951 Animal Sales

Receipts from the sale of animals.

06952 Animal Board Income

Receipts from boarding animals.

06953 Feed & Bedding Sales

Receipts from the sale of animal feed and bedding.

06973 Mileage - Field Trips Income

Receipts from mileage charges for field trips.

06980 Surplus Sales

Receipts from the sale of surplus items.

06981 Sale or Trade-In of Assets

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

06983 Recycled Material Sales

Receipts from the sale of recycled materials.

06984 Refund of Overpayment

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

06991 Received on Account

Receipts on accounts due arising from sales or services.

06992 Reimbursement

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

06993 Deposits

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

06994 Forfeited Deposits

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

06997 Return & Allowance

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

06998 Cash Over & Short

Cash Over & Short

Account Codes

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

Contact Info

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

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