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  • 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
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      • Leasing and Strategic Real Property
      • Space Management
      • University Land Use Planning
  • Policies & Procedures
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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)

02.11K Debt/Investment Expense (288XX)

28802 Bond Principal Payment

Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)

28803 Certificates of Participation (COPS) - Principal Payment

Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)

28804 Small Energy Loan Program (SELP) Principal Payment

Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

28805 Internal Bank Loan Principal Payment

Expenditures for payment of principal amounts on repayment of internal bank loans.

28809 Loss on Investments

Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.

28810 Interest Expense Miscellaneous

Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).

28811 Interest Expense-Bond Debt Service

Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)

28812 Interest Expense - Certificates of Participation (COPs)

Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)

28813 Interest Expense - Small Energy Loan Program (SELP)

Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

28814 Interest Expense - Internal Bank Loans

Interest Exp - Internal Bank Loans

28815 Arbitrage Rebate

Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)

28816 Penalty Lieu of Arbitrage Rebate

Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)

28817 Interest Expense Public University Fund (PUF) Earnings Distribution

Interest expenses distributed to OSU from the Public University Fund (PUF) when individual funds' average balance for the quarter is negative. This account code should only be used by the University Shared Services Enterprise (USSE) Office.

28820 Investment Premium Amortization

The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.

28821 Certificates of Participation (COPS) Discount Premium

The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)

28830 Contributions to Certificates of Participation (COPS) Debt Service

Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions. (FOR CONTROLLER'S DIVISION USE ONLY.)

28831 Contributions to Sinking Fund

Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)

28840 Investment Administrative Expense

To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment admnistrative fees are reported as a reduction of investment income.

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

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