Income and receipts from sales of material, equipment, publications, documents or other non-service items.
OREGON STATE UNIVERSITY
Open search box
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
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