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

Other (40000-99999)

02.16 Internal Sales Reimbursement (79000-79999)

79103 Press Reimbursement

Press Reimbursement

79106 Photography & Artist Reimbursement

Photographer and Artist Service Reimbursement

79107 Duplicating & Copying Reimbursement

Duplicating and Copying Reimbursement

79108 Printing & Publishing Reimbursement

Printing and Publishing Reimbursement

79110 Copy Service Reimbursement

Copy Service Reimbursement

79111 Paper Sales Reimbursement

Paper Sales Reimbursement

79120 Mailing Services Reimbursement

Mailing Services Reimbursement

79121 Mailing Supplies Reimbursement

Mailing Supplies Reimbursement

79122 Advertising Reimbursement

Advertising Reimbursement

79203 Programming Reimbursement

Programming Reimbursement

79205 Computer Service Material/Supp Reim

Computer Service Material and Supplies Reimbursement

79206 Computer Center Other Reimbursement

Computer Center Reimbursement - Other

79209 Computer Center Services Reimbursement

Computer Center Services Reimbursement

79301 Instructional Sales Reimbursement

Instructional Sales Reimbursement

79302 Non-Instructional Sales Reimbursement

Credits for services rendered within or between any fund groups not accounted for by another account code. Reimbursements from other state agencies for a shared expense that OUS has originally incurred. Used with General Budgeted Operations Funds only as a reduction of expense.

79313 Rentals & Leases Reimbursement

Rentals Reimbursement

79314 Physical Plant Sales Reimbursement

Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.

79316 Risk Mangement Insurance Recovery Reimbursement

Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.

79320 Telecommunications Service Reimbursement

Telecommunications Service Reimbursement

79325 Food Service/Catering Reimbursement

Food Service/Catering Reimbursement

79331 Animal Sales Reimbursement

Animal Sales Reimbursement

79332 Animal Board Reimbursement

Animal Board Reimbursement

79333 Feed & Bedding Sales Reimbursement

Feed and Bedding Sales Reimbursement

79341 Mechanical Parts & Supplies Reimbursement

Mechanical Parts & Supplies Reimbursements

79342 Special Material Sales Reimbursement

Special Material Sales Reimbursement

79343 Technical Services Reimbursement

Technical Services Reimbursement

79350 Resale of Equipment Reimbursement

To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.

79360 Health Care Services Reimbursement

Health Care Services Reimbursement

79361 Pharmacy Reimbursement

Pharmacy Reimbursement

79381 Conference Reimbursement

Conference Reimbursement

79382 Trip and Tour Reimbursement

Trip and Tour Reimbursement

79383 Transportation Reimbursement

Transportation Reimbursement

79384 Parking Permits Reimbursement

Parking Permits Reimbursement

79385 Vehicle & Equipment Use Reimbursement

Vehicle and Equipment Use Reimbursement

79388 Vehicle Fuel Sales Reimbursement

Vehicle Fuel Sales Reimbursement

79390 Administrative Services Reimbursement

Administrative Services Reimbursement

79391 Miscellaneous Sales Reimbursement

Miscellaneous Sales Reimbursement

79392 Miscellaneous Service Reimbursement

Miscellaneous Services Reimbursement

79393 Specialized Service Center - Operations & Maintenance Reimbursement

Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.

79395 Specialized Service Center - Building Use Reimbursement

Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.

79398 Departmental Allocations to Service Departments

Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).

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