Operating Ledger Account Codes
Other (40000-99999)
Code | Title | |
---|---|---|
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). |
Code | Title | |
---|---|---|
80511 | Depreciation Expense - Equipment |
(See associated asset account A8011 and accumulated depreciation account A8511.) |
80512 | Depreciation Expense - Vehicles |
(See associated asset account A8012 and accumulated depreciation account A8512.) |
80515 | Depreciation Expense - Vessels |
(See associated asset account A8015 and accumulated depreciation account A8515.) |
80542 | Depreciation Expense - Library Books (General) |
(See associated asset account A8042 and accumulated depreciation account A8542.) |
80611 | Depreciation Expense - Buildings |
(See associated asset account A8111 and accumulated depreciation account A8611.) |
80624 | Depreciation Expense - Land Improvements |
(See associated asset account A8124 and accumulated depreciation account A8624.) |
80631 | Depreciation Expense - Improvements Other Than Buildings (IOTBs) |
(See associated asset account A8131 and accumulated depreciation account A8631.) |
80641 | Depreciation Expense - Infrastructure |
(See associated asset account A8141 and accumulated depreciation account A8641.) |
Code | Title | |
---|---|---|
80721 | Amortization Expense - Computer Software |
Account codes to record amortization expenses related to intangible assets |
80761 | Amortization Expense -Trademarks |
Account codes to record amortization expenses related to intangible assets |
80771 | Amortization Expense – Other Intangible Assets |
Code | Title | |
---|---|---|
88001 | Loan Payments to Students |
Principal loaned to students. |
88011 | Administrative Expenses |
Expenditures for costs of administering the student loan fund. |
88012 | Other Collection Costs |
Other non-litigation expenses resulting from the collection of student loans. |
88013 | Collection Agency Costs |
Expenditures for costs incurred while collecting past due receivables. This code includes fees paid to an outside agency for the collection of outstanding receivables. Use only for Loan Funds. |
88020 | Default Principal Assigned Federal Government |
Principal amount of defaulted NDS/Perkins Loans assigned to the federal government. |
88021 | Default Interest Assigned Federal Government |
Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government. |
88100 | Principal Cancelled 15% Voluntary Service /72 |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88101 | Principal Cancelled 20% Voluntary Service /72 |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88102 | Principal Cancelled 20% Teaching Service >7/72 |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972. |
88103 | Principal Cancelled 30% Teaching Service >7/72 |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972. |
88104 | Principal Cancelled 15% Teaching Service >7/72 |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972. |
88105 | Principal Cancelled 10% Teaching Service |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972. |
88110 | Principal Cancelled 15% Law Enforcement/Corrections |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88111 | Principal Cancelled 20% Law Enforcement/Corrections |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88112 | Principal Cancelled 30% Law Enforcement/Corrections |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88115 | Principal Cancelled 15% High Risk Children Services |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88116 | Principal Cancelled 20% High Risk Children Services |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88117 | Principal Cancelled 30% High Risk Children Services |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88120 | Principal Cancelled 15% Teaching Special Subjects |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88121 | Principal Cancelled 20% Teaching Special Subjects |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88122 | Principal Cancelled 30% Teaching Special Subjects |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88123 | Principal Cancelled - 15% Early Childhood Service |
No definition available. |
88130 | Loan Principal Cancelled Death |
Cancellation of principal on student loan due to death. |
88131 | Loan Principal Cancelled Disability |
Cancellation of principal on student loan due to disability. |
88132 | Loan Principal Cancelled Bankruptcy |
Cancellation of principal on student loan due to bankruptcy. |
88134 | Loan Principal Cancelled Other |
Cancellation of principal on student loan not otherwise classified. |
88135 | Loan Principal Cancelled - Military >7/1/72 |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972. |
88140 | Principal Cancelled 15% Nurse/Medical Technician |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88141 | Principal Cancelled 20% Nurse/Medical Technician |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88142 | Principal Cancelled 30% Nurse/Medical Technician |
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. |
88230 | Interest Cancelled Death |
Cancellation of interest on student loan due to death. |
88231 | Interest Cancelled Disability |
Cancellation of interest on student loan due to disability. |
88235 | Interest Cancelled Military >7/1/72 |
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972. |
Code | Title | |
---|---|---|
91001 | Transfer In - Within Fund Type (FTYP) Level 2 |
Account code for transfers in within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92001. |
91005 | Transfer In - Between Fund Type (FTYP) Level 2 |
Account code for transfers in within an institution from another fund type level II other than transfers from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92005. |
91105 | Transfer In - Incidental Fee Resources |
This code, along with 92105, is used for distributing student incidental fee resources within an institution. This code should be offset by an equal amount in account 92105. Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer. |
91225 | Transfer In - From Other Oregon University System (OUS) Institutions |
Account code for transfers in from other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92225. |
91250 | Transfer In - Within Fund Type (FT) 11 Budgeted Operations |
This code, along with 92250, is to be used within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 92250. |
91251 | Transfer In - Between Fund Type ( FT) 11 OSU/Branch/SWPS |
Transfer In account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers in between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 92251. |
91255 | Transfer In - From Fund Type (FT) 11 Budgeted Operations |
Account code for transfers in within an institution in a fund type level II from budgeted operations FT11. This code should not be used in FT11. This code should be offset by an equal amount in account 92255. |
91501 | Transfer In - for Cost Sharing |
To record transfers in to dedicated cost sharing funds in fund type 11 - budgeted operations. Transfer in for cost sharing should only be recorded in dedicated cost sharing funds within fund level 3 roll-up 005000 - Cost Sharing OR other dedicated funds within budgeted operations fund type 11 StateWide Public Services rollups. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 92501. |
92001 | Transfer Out - Within Fund Type (FTYP) Level 2 (not Fund Type 11) |
Account code for transfers out within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 91001. |
92005 | Transfer Out -Between Fund Type (FTYP) Level 2 |
Account code for transfers out within an institution to another fund type level II, other than transfers in from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91005. |
92105 | Transfer Out - Incidental Fee Resources |
This code, along with 91105, is used for distributing student incidental fee resources. This code should be offset by an equal amount in account 91105. Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer. |
92225 | Transfer Out - to Other OUS Institutions |
Account code for transfers out to other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91225. |
92250 | Transfer Out - Within Fund Type ( FT) 11 Budgeted Operations |
This code, along with 91250, is used for transfers within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 91250. |
92251 | Transfer Out - Between Fund Type (FT) 11 OSU/Branch/SWPS |
Transfer Out account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers out between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 91251. |
92255 | Transfer Out - From Fund Type (FT) 11 Budgeted Operations |
Account code for transfers out within an institution from budgeted operations FT11 to another fund type level II. This code should be offset by an equal amount in account 91255. |
92501 | Transfer Out - to Cost Sharing Funds |
To record transfers out to dedicated cost sharing funds within fund type 11 - budgeted operations. Transfers out for cost sharing general occur in FT11 funds but occasionally occur from other fund types such as Auxiliary Enterprise funds FT2x or Foundation Funds - Restricted FT35. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 91501. |
Budget Reserves (9B000-9B999)
Code | Title | |
---|---|---|
9B100 | Budget Designated for Future Fiscal Years |
Budget Designated for Future FYs |
Other (40000-99999)
Code | Title | |
---|---|---|
80671 | Depreciation Expense – Leasehold Improvements |
(See associated asset account codes A8117 Building Leasehold Improvements, A8127 Land Leasehold Improvements, A8137 IOTB Leasehold Improvements, and A8147 Infrastructure Leasehold Improvements and A8671 Accumulated Depreciation – Leasehold Improvements.) |
80780 | Amort Exp-Right of Use Lease Assets |
Establishes roll-up account for all ROU amortization expense accounts. |
80781 | Amort Exp-ROU Equipment |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit. |
80782 | Amort Exp-FOU Vehicle |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.. |
80783 | Amort Exp-ROU Library Materials |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.. |
80784 | Amort Exp-ROU Building/Space |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for building/space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.. |
80785 | Amort Exp-ROU Land |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.. |
80786 | Amort Exp-ROU IOTB |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.. |
80787 | Amort Exp-ROU Infrastructure |
To record right-of-use (ROU) lease amortization expense in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.. |
80800 | Amort Exp-Right of Use SBITA Assets |
Roll-up account for amortization expense of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. |
80801 | Amort Exp-ROU SBITA |
Account for amortization expense of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |
General Ledger Account Codes
Assets (A0000-A9999)
Code | Title | |
---|---|---|
A0001 | Cash Suspense Checking |
Cash Suspense Checking |
A0005 | Cash - Inter-Institutional Journal Voucher |
Cash-Interinst JV |
A0006 | Cash - Payroll Interface |
Cash-P/R Interface |
A0223 | 2011A Lottery Bond Cash |
2011A Lottery Bond Cash |
A0227 | 2013A Lottery Bond Cash |
2013A Lottery Bond Cash |
A0354 | Higher Education Endowment Fund Cash |
Higher Ed Endowment Fd Cash |
A0901 | Cash On-Hand - Interfund |
Cash On-Hand - Interfund |
A1001 | Petty Cash Advances |
Petty Cash Advances |
A1501 | XI-Q 2011J Cash with Trustee |
Establish cash account for XI-Q 2011J series. |
Code | Title | |
---|---|---|
A2001 | Institutional Investments |
Institutional Investments |