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)

02.11J Fiscal Management Expense (287XX)

28701 Insurance

Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)).

28703 Taxes & Licenses

Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.

28704 Medical Insurance-Nonemployee

Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).

28705 Liability Insurance-Private Carrier

Payments made to a private carrier for liability insurance.

28706 Insurance Benefits - Non-Employee (Non-Reportable) (tax reportable)

Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.

28710 Credit Card Discounts

Discounts charged when payment is accepted by credit card.

28711 Bad Debt Expense

Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.

28713 Settlement In Lieu of Litigation

This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.

28714 Settlement as Result of Litigation (tax reportable)

For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney".

28715 Risk Management Third Party Administrator Claims Reimbursement (tax reportable)

Reimbursements paid to Third Party Administrator (TPA) for payments on risk insurance claims and settlement on behalf of OSU. Not to be used for Fees charged to the TPA, fees are tax reportable and accounted for on account 24599.

AT - Gross Proceeds Paid to Attorney

28721 Loss On Disposal of Asset

For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.

28723 Inventory Adjustment/Write-Off

To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)

28725 Trademark/Patent Registration Fee

Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.

28730 Medical Insurance Domestic Students

Payments made for medical insurance coverage for domestic students.

28731 Medical Insurance International Students

Payments made for medical insurance coverage for international students.

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