02.11A Supplies (20XXX)
20101 Office and Administrative Supplies
Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.
20103 Laboratory Supplies
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.
20106 Books Publication & Other Materials
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)
20107 Diplomas & Certificates
Expenditures for diplomas and certificates.
20109 Library Electronic Resources
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.
20110 Student Project Supplies
Expenditures for student project supplies.
20112 Electronic Supplies
Includes expenditures for electronic, data processing, audio, and video supplies
20113 Photocopy Supplies
Expenditures for photocopy supplies such as paper and toner.
20114 Library Supplies
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.
20116 Cartography Supplies
20117 Art/Graphic Arts Supplies
20118 Photography Supplies
Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.
20120 Performing Arts Supplies
Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.
20121 Costume Supplies
Expenses for costume supplies in the performing arts.
20122 Stage Materials
Expenses for stage materials in the performing arts.
20160 Ticket/Ticket Stock
Purchase of supplies and materials used to produce tickets.
20166 Athletic Supplies
Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.
20167 Employee Emergency Relief (Non-Taxable)
Use to provide emergency financial aid to employees through established employee aid programs using non-E&G funds. Support provided for crisis situations that may include housing, medical assistance, food, tuition, etc. Approval for use of account code should be obtained from Controller’s Office/Accounts Payable Supervisor prior to use.
20168 Awards - Employee
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.
20169 Awards & Prizes - Non-Employee (tax reportable)
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.
20179 Uncollected Cash Advance (tax reportable)
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)
20185 Uniforms
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.
20186 Disposable Wearing Apparel
Expenditures for disposable wearing apparel used in hospitals and clinics.
20187 Employee Safety Apparel
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).
20188 Employee Clothing
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.
20190 Testing Group Incentives
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)
20199 Miscellaneous Supplies
Supply expenditures that cannot be coded in other classifications in this section.
20200 Minor Equipment
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.
20201 Computer (Non-Capitalized)
Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.
20202 Software (Purchased/Owned)
This account is used for purchases of software that allow for indefinite perpetual use, i.e., they have no definite expiration date or renewal options.
20203 Printers (Non-Capitalized)
Expenditures for printers that meet the criteria for minor equipment.
20204 Other Information Technology (IT) Related Peripherals
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.
20210 Office Furniture (Non-Capitalized)
Expenditures for office furniture that meet the criteria for minor equipment.
20215 Specialized Equipment (Non-Capitalized)
Expenditures for specialized equipment that meet the criteria for minor equipment.
20216 Sports Equipment (Non-Capitalized)
Expenditures for sports equipment that meet the criteria for minor equipment.
20220 Inventoried Equipment/Non-State Funds
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 equipment will not incur indirect costs when the MTDC basis is used.
20221 Inventoried Equipment/Non-State Funds/RCRV
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.
20225 Non-Inventory Equipment/Non-State Funds
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.
20226 Non-Inventory Equipment/State Title
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.
20251 Vehicle Tires
Expenditures for tires for vehicles.
20252 Automotive Fuels/Lubricants
Expenditures for gasoline and diesel fuels and automotive lubricants.
20300 Student Meals
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).
20310 Food - Other
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).
20311 Food - Meats Fish & Poultry
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).
20330 Tableware & Kitchen Utensils
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).
20401 Minor Buildings (Non-Capitalized)
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.
