Operating Ledger Account Codes
Revenue (0XXXX)
| Code | Title | |
|---|---|---|
| 03500 | Refunds to Grantors |
Gifts, grants or contracts returned to the grantor or their designee. |
| 03611 | Private Individuals Gift |
Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.) |
| 03612 | Private Individuals In-Kind Gift |
Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.) |
| 03621 | Commercial Business Gift |
Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations). |
| 03622 | Commercial Business In-Kind Gift |
Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations). |
| 03631 | Foundations, Associations, & Societies Gift |
Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03620 - Commercial Business Gift). |
| 03651 | Campus Affiliated Foundation Gift |
Gift receipts from a campus affiliated foundation. |
| 03701 | Oregon XI-G Capital Grants |
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements. |
| 03702 | Oregon XI-Q Capital Grants |
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements. |
| 03703 | Oregon Lottery Capital Grants |
Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements. |
| Code | Title | |
|---|---|---|
| 04001 | Loan Proceeds from Oregon State Agencies |
Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies). |
| 04107 | Transfer from Department of Administrative Services (DAS) |
Transfer in From Department of Administrative Services |
| 04141 | Transfer from State Lands |
Transfer in from Division of State Lands |
| 04150 | Transfer from Department of Revenue |
Transfer in from Department of Revenue |
| 04155 | Transfer from Legislative Assembly |
Transfer in from Legislative Assembly |
| 04575 | Transfer From Student Assistance Commission |
Transfer in from Student Assistance Commission |
| 04999 | Transfer from Other State Agencies |
| Code | Title | |
|---|---|---|
| 05121 | Bond Building Fund Interest Income |
Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury. |
| 05132 | Interest Income Investments |
Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source. |
| 05133 | Dividend Income |
Receipts from dividends paid on investments. Excludes receipts from sale of stock rights. |
| 05134 | Discount Earned |
Receipts of discounts earned on bonds, notes and other investments. |
| 05136 | Principal of Investment |
Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed. |
| 05138 | Endowment Income |
Income earned on the pooled investments of the Endowment Fund. |
| 05139 | Net Increase (Decrease) in Fair Value of Investment |
Net increase or decrease in the fair value of investments held by an institution. |
| 05141 | Public University Fund (PUF) Investment Earnings Redistribution |
Public University Fund (PUF) investment earnings redistribution. |
| 05150 | Royalties Income |
Income from patents, copyrights and similar revenue-producing investments. |
| 05151 | Royalty Distribution |
Redistribution of royalty income received in account code 05150. |
| 05152 | Technology Transfer Attorney Reimbursements |
Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement. |
| 05154 | Interest Income Leases |
To record interest income earned in the central reporting fund from lease receivable assets that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit. |
| 05155 | Licensing & Tech Transfer Income |
Income from technology transfer license revenue. |
| 05201 | Bond Proceeds |
Proceeds from the sale of XI-F(1) and XI-G bonds. |
| 05203 | Bond Premium |
The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount. |
| 05215 | Sinking Fund Contributions |
Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund). |
| 05250 | Interest Income |
Revenue from charges on delinquent accounts receivable. |
| 05260 | Certificates of Participation (COP) Trustee Reimbursements |
Reimbursements received from COP Trustee for COP expenditures. |
| 05263 | XI-Q Trustee Reimbursements |
XI-Q Trustee Reimbursements |
| 05265 | Collaborative Project Trustee Reimbursement |
Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities. |
| Code | Title | |
|---|---|---|
| 06002 | Sales |
Income and receipts from sales of material, equipment, publications, documents or other non-service items. |
| 06003 | Services |
Receipts from services rendered by an institution or department. |
| 06004 | Vending Machines |
Income and receipts from sales from vending machines. |
| 06006 | Industry - Services |
Revenue from services for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity. |
| 06007 | Instruction/Research Residual Product Sales |
Income and receipts from the sale of products which are excess of those needed by the university for on-going research or instructional projects. Residual products may include wheat and other grains, fruit, potatoes, other vegetables, sheep, eggs, milk, etc. |
| 06010 | Textbooks E-Book-Sales |
Textbooks E-Book-Sales |
| 06012 | Textbooks Used-Sales |
Income and receipts from sales of used textbooks. |
| 06013 | General Books/Publications Sales |
Income and receipts from sales of general books and publications. |
| 06020 | Art Supplies Sales |
Income and receipts from sales of art supplies. |
| 06021 | Supplies Sales |
Income and receipts from sales of general supplies. |
| 06024 | Student Issue Sales |
Student Issue Sales |
| 06031 | Confections Sales |
Income and receipts from sales of snacks and candy. |
| 06032 | Health & Personal Care Sales |
Health and Personal Care Product Sales |
| 06033 | Wearing Apparel Sales |
Wearing Apparel Sales |
| 06034 | Gifts & Novelties Sales |
Gifts and Novelties Sales |
| 06035 | Tapes CDs - Prerecorded Sales |
Pre-Recorded Tape and Compact Disc Sales |
| 06040 | Beverages- Cans & Bottles |
Beverages - Cans & Bottles |
| 06051 | Computer Software Sales |
Computer Software Sales |
| 06060 | Merchandise Rentals |
Merchandise Rentals |
| 06061 | Equipment/Fixtures Rental/Sales |
Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops. |
| 06072 | Billiards |
Billiards |
| 06074 | Amusement Machines |
Amusement Machines |
| 06082 | Postage Income |
Postage Sales |
| 06093 | Photography Goods/Supplies |
Photography Goods/Supplies |
| 06192 | Refunds & Allowances-Used Textbooks |
Refunds and Allowances - Used Textbooks |
| 06193 | Refunds & Allowances-General Books |
Refunds and Allowances - General Books |
| 06194 | Refunds & Allowances-Tapes CDs |
Refunds and Allowances - Tapes, CDs, and DVDs |
| 06195 | Refunds & Allowances-Other Merchandise |
Refunds and Allowances - Other Merchandise |
| 06201 | Fines |
Fines |
| 06202 | Parking Fines |
Receipts from fines collected for parking violations. |
| 06205 | Bad Check Charge |
Receipts from assessment of a charge for returned checks. |
| 06206 | Library Fines |
Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income. |
| 06299 | Fines - Other |
Receipts from fines not otherwise classified. |
| 06301 | Transcript Fee |
Receipts from fees for transcripts, whether charged to student or non-student. |
| 06302 | Testing Fees |
Receipts from fees for tests conducted. |
| 06303 | Laboratory Use Fees |
Receipts from lab fees assessed. |
| 06311 | Gymsuit Service - Students & Dependents |
Gym Suit Service - Students and Dependents |
| 06313 | Locker Rental |
Receipts from departmental locker rental charges. |
| 06315 | Recreational Passes - Public |
Receipts from recreational passes sold to the general public. |
| 06316 | Recreational Passes - Faculty & Staff |
Receipts from recreational passes sold to staff and their family members. |
| 06322 | Parking Permit Fees |
Parking Permits - Faculty |
| 06323 | Parking Fees - Miscellaneous |
Receipts collected for miscellaneous parking charges. |
| 06324 | Parking Rentals |
Receipts from rental of parking facilities. |
| 06325 | Meter Parking |
Receipts from campus parking meters. |
| 06389 | Memberships Income |
Receipts from membership and dues paid to institutional organizations, societies and clubs. |
| 06398 | Miscellaneous Fees |
Revenue from fees collected that are not otherwise classified. |
| 06399 | Miscellaneous Permits |
Permit revenue collected that is not otherwise classified. |
| 06401 | Conference Housing Fee |
Receipts from housing fees when collected as a separate part of conference registration fees. |
| 06402 | Conference Special Events |
Receipts from optional fees for special events provided as part of conference programs. |
| 06403 | Conference Income |
Income from hosting conferences. |
| 06404 | Banquet Income |
Income from providing catering services. |
| 06410 | Workshops Non-Credit Income |
Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops. |
| 06420 | Concession Income |
Income from event/sport concession stand sales. |
| 06421 | Entry Fee - Competitors |
Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU). |
| 06432 | Ticket Sales- General Admission |
Revenue from sales of tickets for general admission. |
| 06433 | Ticket Sales- General Season |
Revenue from sales of season tickets for general admission. |
| 06434 | Ticket Sales- Reserved Seat |
Revenue from sales of tickets for reserved seats. |
| 06435 | Gate Receipts |
Revenue from sales of tickets at the gate. |
| 06436 | Ticket Sales - Faculty Season |
Revenue from sales of season tickets to faculty (NCAA reporting requirement). |
| 06437 | Ticket Sales - Student |
Revenue from sales of tickets to students (NCAA reporting requirement). |
| 06438 | User Surcharge |
Surcharge for events using institution's facilities. |
| 06439 | Ticket Sales as Agent |
Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master. |
| 06471 | Guarantees |
Revenue received for appearances when a specified amount is guaranteed. |