Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
OREGON STATE UNIVERSITY
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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.
Fee paid for the conveyance of natural gas through a pipeline.
Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).
Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.
Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.
Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.
Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.
Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703 (Taxes and Licenses)).
To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.
To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.
To record costs charged for the distribution and delivery of gases.
To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.
Expenditures for utility services that cannot otherwise be classified.
Payments for garbage disposal services purchased from others.
Expenditures for infectious waste disposal services purchased from outside vendors.
Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
Expenditures of the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.
Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.
Recycling Expense (Tax reportable)
Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)
Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).
Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).
Expenditures for repair and servicing of IT equipment including computers and printers. For purchase of parts, use account 20250 - Parts - Auto & Equipment.
Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.
Expenditures for normal maintenance and repairs to research vessels.
Expenditures for normal maintenance and repairs to vehicles.
Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).
Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).
Payments to a vendor for a contract for software maintenance and repair services. Maintenance and repair services may or may not be covered by a contract.
Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as a representative of a commercial firm.This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).
Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).
Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.
Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).
Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.
Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.
Expenditures for maintenance and repairs that cannot otherwise be coded within this section.
Expenditures for media rentals such as DVD's and film.
Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.
Expenditures for self-storage units and storage charges for OSU business related reasons.
Expenditures for the use/rental of non-IT equipment (see account code 24102 IT Equipment Rentals) for agreements lasting one year or less. This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
Expenditures for use/rental of all electronic IT equipment and accessories for agreements lasting one year or less.
Expenditures for land rentals of non-OUS owned property.
Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).
Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.
Expenditures for operating leases of equipment (see account code 24202 for IT Equipment Leases) for agreements lasting over one year. This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
Expenditures for operating leases of all electronic data processing equipment and accessories for agreements lasting over one year.
Expenditures for land leases of non-OUS owned property.
Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).
Expenditures for operating lease payments that cannot otherwise be classified as land, building, equipment, or software leases.