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
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)).
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.
Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).
Payments made to a private carrier for liability insurance.
Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.
Discounts charged when payment is accepted by credit card.
Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.
This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.
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".
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
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.
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)
Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.
Payments made for medical insurance coverage for domestic students.
Payments made for medical insurance coverage for international students.
