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Finance and Administration

Account Codes

General Ledger Account Codes

Assets (A0000-A9999)

02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
Code	Title
A8221	Computer Software	Computer Software
A8222	In Development (Computer Software)	In Development (Computer Software)
A8511	Accumulated Depreciation-Equipment	(See associated asset account A8011 and depreciation expense account 80511.)
A8512	Accumulated Depreciation-Vehicles	(See associated asset account A8012 and depreciation expense account 80512.)
A8515	Accumulated Depreciation-Vessels	(See associated asset account A8015 and depreciation expense account 80515.)
A8542	Accumulated Depreciation-Library Books (General)	(See associated asset account A8042 and depreciation expense account 80542.)
A8611	Accumulated Depreciation-Buildings	(See associated asset account A8111 and depreciation expense account 80611.)
A8624	Accumulated Depreciation-Land Improvements	(See associated asset account A8124 and depreciation expense account 80624.)
A8631	Accumulated Depreciation-Improvements Other Than Buildings (IOTBs)	(See associated asset account A8131 and depreciation expense account 80631.)
A8641	Accumulated Depreciation-Infrastructure	(See associated asset account A8141 and depreciation expense account 80641.)
A8671	Accumulated Depreciation – Leasehold Improvements
A8721	Accumulated Amortization-Computer Software	Acc Amort-Computer Software
A8761	Accumulated Amortization-Trademarks	Acc Amort-Trademarks

Liabilities (B0000-B7999)

02.40 Accounts Payable (B0000-B0999)
Code	Title
B0100	Invoices Payable	Invoices Payable
B0101	Year End Accounts Payable (A/P) Accrual	Year End A/P Accrual
B0103	Invoices Payable-Clearing Fund Reclassification	Invoices Payable-Clrng Fund Reclass
B0190	Received Items Payable	Received Items Payable
B0194	Procurement Card Payable (Monthly)	Procurement Card Payable (Monthly)
B0195	Procurement Card Payable (Daily)	Procurement Card Payable (Daily)
B0201	Federal Accounts Payable (A/P) Taxes	Federal A/P Taxes
B0202	State Accounts Payable (A/P) Taxes	State A/P Taxes
B0301	Financial Aid Repayments	Financial Aid Repayments
B0302	Refunds Payable	Refunds Payable
B0309	Grant & Contract Refunds Payable	Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.
B0370	Early Retirement Liability	Early Retirement Liability
B0380	Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Even Year	HRIS Pay Deferral-9/12 Frng Even Yr
B0381	Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Odd Year	HRIS Pay Deferral-9/12 Frng Odd Yr
B0390	Contract Retainage Payable	Contract Retainage Payable
B0393	Athletic Accounts Payable

02.41 Salaries and Wages Payable (B1000-B1999)
Code	Title
B1100	Accrued Salaries & Wages (S&W) Payable	Accrued S&W Payable
B1102	Accrued Vacation/Sick Leave	Accrued Vac/Sick Leave
B1180	Human Resources Information System (HRIS) Pay Deferral 9/12 Plan Even Year	HRIS Pay Deferal-9/12 Plan Even Yr
B1181	Human Resource Information System (HRIS) Pay Deferral 9/12 Plan Odd Year	HRIS Pay Deferal-9/12 Plan Odd Yr
B1201	Federal Tax Withholding Payable	Federal Tax W/H Payable
B1202	Federal Insurance Contribution Act (FICA) Withholding Payable	FICA W/H Payable
B1360	Human Resource Information System (HRIS) Payroll Clearing	HRIS Payroll Clearing
B1370	Human Resource Information System (HRIS) Fringe Benefit Clearing	HRIS Fringe Benefit Clearing
B1703	Supplemental Retirement Plan Liability Short Term
B1790	Compensated Absence Liability – ST
B1803	Supplemental Retirement Plan Liability Long Term
B1890	Compensated Absence Liability - LT
B1990	Compensated Absence Liability	Compensated Absences Liability
B1991	Deferred Compensated Liability (Unfunded)	Deferred Comp Liability (Unfunded)
B1992	Employee Termination Liability	Employee Termination Liability

02.42 Notes Payable (B2000-B2999)
Code	Title
B2002	Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable	Create account code at all other institutions to standardize accounting for SELP loan liability.
B2052	Capital Leases Payable - ST
B2055	Installment Purchase Payable - ST
B2100	Contracts Payable	Contracts Payable
B2102	Capital Leases Payable	Capital Leases Payable
B2105	Installment Purchase Payable - LT
B2711	Tax Exempt Line of Credit Payable - Short Term
B2712	Tax Exempt Line of Credit Payable - Long Term
B2718	Taxable Line of Credit Payable - Short Term
B2719	Taxable Line of Credit Payable - Long Term

02.43 Bonds Payable (B3000-B3999)
Code	Title
B3000	Bonds Payable	Bonds Payable

02.44 Deposits (B4000-B4999)
Code	Title
B4001	Key Deposits	Key Deposits
B4100	Family Housing Deposits	Rental Deposits
B4120	Other Rental Deposits	Other Rental Deposits
B4200	Student Safekeeping	Student Safekeeping

02.45 Deferred Income (B5000-B5999)
Code	Title
B5002	Student Information System (SIS) Cash Clearing	SIS Cash Clearing
B5201	Undistributed Indirect Cost Credits	Undist Indirect Cost Credits
B5801	Undistributed Income	Undistributed Income
B5845	Grant & Contract Deferred Revenue	Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account.
B5846	Grant & Contract Unapplied Payments	Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account.
B5847	Grant & Contract Payment Holding	Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account.
B5901	Accrued Undistributed Income	Accrued Undistr Income

02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)
Code	Title
B7051	Due To Internal Bank-Internal Loans	Due To Internal Bank-Internal Loans
B7061	Due To Internal Bank-Internal Loans Premium/Discount	Due To Int Bank-Int Loans Prem/Disc

Control Accounts (C0000-C9999)

02.50 Control Accounts
Code	Title
C0010	Actual Revenue Control	Actual Revenue Control

Fund Balance (D0000-D9999)

02.60 Fund Balance
Code	Title
D0010	Fund Balance	Fund Balance
D0050	Institution Contributed Capital	Inst Contributed Capital

Fund Additions (E0000-E9999)

02.70 Fund Additions (E0000-E9999)
Code	Title
E0001	Fund Additions From Other Funds	Fund Additions From Other Funds
E0002	Fund Additions From Proprietary Funds	Fund Addtns From Proprietary Funds
E1001	Net Investment in Plant (NIP) Change in Fixed Assets	NIP Change in Fixed Assets
E2000	Fund Additions for Bonded Debt	To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.
E2500	Fund Additions for Internal Loans	No Definition Available
E3000	Fund Additions for State Energy Loan Program (SELP) Loans	Create new account code for fund additions related to SELP loans
E3500	Fund Additions: Change in Accounting Principle

Fund Deductions (F0000-F9999)

02.80 Fund Deductions
Code	Title
F0001	Fund Deductions To Other Funds	Fund Deductions To Other Funds
F0002	Fund Deductions To Reserves	Fund Deductions To Reserves
F2000	Fund Deductions for Bonded Debt	To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.
F2500	Fund Deductions for Internal Loans	No Definition Available
F3000	Fund Deductions for State Energy Loan Program (SELP) Loans	Create new account code for fund deductions related to SELP loans
F3500	Fund Deductions: Change in Accounting Principle

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