02.08 Other Revenues (08000-08799)
08001 Miscellaneous Other Revenues
Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.
08003 Student Organization Internal Support Revenue
Receipt of authorized support funding from an OSU department/unit to an agency fund (9xxxxx) for a Recognized Student Organization (RSO). Funding must follow FIS policy and only originate from E&G, Auxiliary, or M2 gift funds.
08005 Insurance Recoveries
Insurance recoveries received from outside entities to OSU for recovery of losses from claims made for general liability, property, auto, etc.
08008 Reimbursement From Outside Entities
Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.
08021 Conference Income - Grants-in-Aid Award Base
Athletic conference funding for Grants-In-Aid assistance.
08030 Gain on Disposal of Fixed Asset
Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.
08031 Gain on Lease Termination
To record gains in the central reporting fund for terminations of leases that meet GASB 87 criteria. Gains may be related to leases where OSU is the lessee or lessor. Consult with Financial Accounting and Reporting before posting transactions to this account.
08032 Gain on Lease Modifications
Account for gain on lease modifications as required by GASB 87. Consult with Financial Accounting and Reporting before posting transactions to this account.
08041 Gain on SBITA Termination
Account for gain on terminations related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.
08042 Gain on SBITA Modifications
Account for gain on modifications related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.
