Skip to main content
Oregon State University OREGON STATE UNIVERSITY Open search box
»

Finance and Administration

Toggle menu Go to search page
    • 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
    • Strategic Plan
    • Contact Us
      • A-Z Directory
    • Calendar
    • Library
    • Maps
    • Online Services
    • Make a Gift
  • 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
  • Strategic Plan
  • Contact Us
    • 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

Services and Supplies (includes Travel) (20000-39999)

02.11F Medical & Scientific Services & Supplies (25XXX)

25001 Pharmaceuticals

Costs of pharmaceuticals and pharmaceutical supplies.

25002 Blood & Blood Products

Expenditures for blood and blood products for transfusions, including plasma and albumin.

25003 Intravenous (IV) Solutions & Supplies

Expenditures for intravenous fluids and for supplies necessary for their administration.

25004 Anesthetic Materials

Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.

25010 Oxygen & Other Compressed Gases

Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.

25011 Cryogens

Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).

25012 Laboratory Reagents

Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.

25020 Radioactive Materials

Costs of radioactive materials used for medical or scientific purposes.

25021 Radiology Films (tax reportable)

Costs of radiological films.

25022 Radiology Procedures & Readings (tax reportable)

Payments to radiologists for taking and interpreting X-rays.

25030 Dressing Materials

Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.

25031 Sutures

Expenditures for sutures.

25040 Syringes & Needles

Expenditures for syringes and needles used in hospitals and clinics.

25041 Glassware Medical/Scientific

Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.

25042 Rubber & Plastic Supplies Medical/Scientific

Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.

25044 Specialty Cleaning Supplies

Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.

25046 Vaccines

Expenditures for vaccines used in hospitals and clinics.

25051 Appliances Braces (tax reportable)

Expenditures for the manufacture, fitting or repair of orthopedic braces.

25099 Other Medical/Scientific Materials & Supplies

Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).

25101 Laboratory Services (tax reportable)

Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)

25108 Drug Testing Service (tax reportable)

Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.

25110 Hospitalization-Inpatient (tax reportable)

Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.

25111 Hospitalization-Outpatient (tax reportable)

Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.

25119 Rehabilitation - Outpatient (tax reportable)

Expenditures for rehabilitative care for patients who are not kept overnight.

25120 Medical Services (tax reportable)

Payments to medical doctors for professional services as well as payments for hospital charges.

25122 Surgical Services (tax reportable)

Payments to medical doctors for the performance of surgical procedures.

25123 Anesthesia Services (tax reportable)

Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.

25124 General Dental Services (tax reportable)

Payments to dentists for general dental care.

25126 Psychological Services (tax reportable)

Payments to psychologists for psychological evaluation and therapy.

25127 Physical Therapy (tax reportable)

Payments to registered physical therapists or medical doctors for physical therapy services.

25135 Agency Nurse Fee (tax reportable)

Payments to private agencies who provide temporary nursing services.

25140 Research Subjects (tax reportable)

This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)

25150 Electrocardiogram (EKG) Services (tax reportable)

Expenditures for electrocardiograms for patients.

25151 Electroencephalogram (EEG) Services (tax reportable)

Expenditures for electroencephalograms for patients.

25152 Echo Cardiogram (tax reportable)

Expenditures for echocardiograms for patients.

25199 Other Medical/Scientific Services (tax reportable)

Expenditures for medical and scientific services not otherwise categorized.

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

Contact us with your comments and questions

Copyright ©2021 Oregon State University
Disclaimer