Code | Title | |
---|---|---|
06722 | Casual Guest Income |
Income from housing rentals to casual guests (i.e. speakers, visitors, etc.). |
06723 | Rental Income/Facilities Use |
Income from rental of other institutional facilities. |
06724 | Rental Income/Facilities Staff |
Income from staffing of rented facilities. This account code should be used in conjunction with 06723 when staff is provided with the facility. |
06727 | Lease Income |
Income from lease of other institutional facilities or equipment. |
06730 | Meals-Payroll Deduction |
Income from meal plans purchased through a payroll deduction. |
06731 | Dining Card Sales |
Income from sales of dining cards. |
06732 | Board Only Fee |
Income from charges for board only. |
06739 | Miscellaneous Meal Plan Income |
Miscellaneous Meal Plan Income |
06790 | Housing Refunds |
Negative revenue account to record reduction in revenue when housing charges are refunded. |
06798 | Other Housing Income |
Income from housing charges not otherwise classified. |
06901 | Miscellaneous Sales & Service Income |
Receipts from sales and service activities not otherwise classified. |
06906 | Student Damages |
Income from fees charged to students for damage to OUS owned property. |
06908 | Library Book Replace Income |
Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines. |
06921 | Perquisite Deduction |
Receipts from payroll deductions for perquisites such as meals, housing rentals, etc. |
06922 | Payroll Deduction |
Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc. |
06930 | On-Line Services Income |
Income from providing on-line computer services to the public or other users. Examples include library on-line search services. |
06933 | Programming & System Income |
Receipts from programming and system analysis services. |
06934 | Data Entry Income |
Receipts from data entry services. |
06935 | Materials & Supplies - Data Processing Sales |
Receipts from sales of data processing materials and supplies. |
06936 | Computing Center - Other Income |
Receipts from data processing sales and service activities not otherwise classified. |
06937 | Special Materials - Sales |
Receipts from expendable surgical or other specialized materials used. |
06938 | Technical Services Income |
Receipts from professional or technical services rendered. |
06939 | Advertising Income |
Receipts from advertising sales. |
06940 | Subscription Income |
Receipts from subscription sales. |
06942 | Duplicating & Copying Income |
Receipts from reproduction services. Excludes sales of publications, documents, etc. |
06943 | Message Board Income |
Income from advertising on institutional message/reader boards. |
06945 | Press Book Income |
Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public. |
06949 | Sales Commissions |
Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master). |
06951 | Animal Sales |
Receipts from the sale of animals. |
06952 | Animal Board Income |
Receipts from boarding animals. |
06953 | Feed & Bedding Sales |
Receipts from the sale of animal feed and bedding. |
06973 | Mileage - Field Trips Income |
Receipts from mileage charges for field trips. |
06980 | Surplus Sales |
Receipts from the sale of surplus items. |
06981 | Sale or Trade-In of Assets |
This account is used to distribute the proceeds or trade-in allowance received upon disposal of non-proprietary assets not held as investments. Sale proceeds and trade-in allowances are to be originally recorded in the 'Sale of Asset-Undist Inc Clearing' fund 095880 using the 'Undistributed Income' account B5801 and later cleared/redistributed via the Fixed Asset System 'Sale of Asset' function using the 06981 account. Note: Proceeds/Trade-in allowances for disposals of Proprietary assets flow through the clearing in the same manner but are ultimately recorded in the proprietary funds as cash (A0901) with the appropriate system calculated Gain (08030) or Loss (42001) recorded in the proprietary fund at time of disposal. This is achieved automatically using the Fixed Asset System 'Sale of Asset' function. (Use only when transactions are with entities outside of OUS. All State Surplus Property sales are to be considered arms length transactions and are therefore deemed to be outside of OUS. Intra-OUS asset transfers are not sales or trade-ins. Intra-Institutional transfers require a Transfer in the Fixed Asset System whereas an inter-institutional transfer would require a write off to the transferring institution and a new record be created in the receiving institution.) |
06983 | Recycled Material Sales |
Receipts from the sale of recycled materials. |
06984 | Refund of Overpayment |
Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced. |
06991 | Received on Account |
Receipts on accounts due arising from sales or services. |
06992 | Reimbursement |
Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement). |
06993 | Deposits |
Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990 - Withdrawals and Advances) |
06994 | Forfeited Deposits |
Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds. |
06997 | Return & Allowance |
Reductions of income amounts for refunds, returns or allowances on goods sold. |
06998 | Cash Over & Short |
Cash Over & Short |
Code | Title | |
---|---|---|
07801 | Pharmacy Income |
Income from sales from student health center pharmacy. |
07802 | Medical Laboratory Fees |
Income from student health center medical lab fees. |
07803 | X-Ray Income |
Income from student health center x-ray charges. |
07804 | Allergy Treatment Income |
Income from student health center for treatment of allergies. |
07805 | Dental Services Income |
Income from student health center dental service charges. |
07806 | Sports Medicine/Physical Therapy Service Income |
Income from sports medicine or physical therapy charges. |
07807 | Nursing Services Income |
Income from student health center nursing service charges. |
07808 | Health Education Service Income |
Income from student health center health education charges. |
07820 | Medical Supply Sales Income |
Income from student health center sales of medical supplies. |
07821 | Vaccine Income |
Income received for vaccination fees required of patients. The fee may be for individuals. |
07822 | Office Visit Income |
Income from student health center office visit charges. |
07823 | Medical Records Income |
Income from student health center medical record charges. |
07830 | Out-Patient Infirmary Income |
Income from student health center outpatient infirmary charges. |
07831 | Infirmary Overtime Income |
Income from student health center infirmary overtime charges. |
07890 | Employee Medical Services Income |
Income from student health center for medical services provided to employees. |
07899 | Other Medical Services Income |
Income from medical services not otherwise classified in this section. |
Code | Title | |
---|---|---|
08001 | Miscellaneous Other Revenues |
Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified. |
08003 | Student Organization Internal Support Revenue |
Receipt of authorized support funding from an OSU department/unit to an agency fund (9xxxxx) for a Recognized Student Organization (RSO). Funding must follow FIS policy and only originate from E&G, Auxiliary, or M2 gift funds. |
08005 | Insurance Recoveries |
Insurance recoveries received from outside entities to OSU for recovery of losses from claims made for general liability, property, auto, etc. |
08008 | Reimbursement From Outside Entities |
Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds. |
08021 | Conference Income - Grants-in-Aid Award Base |
Athletic conference funding for Grants-In-Aid assistance. |
08030 | Gain on Disposal of Fixed Asset |
Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets. |
Code | Title | |
---|---|---|
08801 | Interest on Loans |
Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes. |
08803 | Late Charge Revenue |
Revenue booked at the time late charges are assessed. |
08804 | Service Charge Revenue |
Service charges related to student loans. |
08811 | Repayment to Federal Government |
Student loan repayment to the Federal Government. |
08899 | Other Loan Revenue |
Revenue relating to student loans not otherwise classified in this section. |
Code | Title | |
---|---|---|
09103 | Press Internal Sales |
Pres Internal Sales |
09107 | Duplicating & Copying Internal Sale |
Duplicating & Copying Internal Sales |
09108 | Printing & Publishing Internal Sale |
Printing & Publishing Internal Sales |
09110 | Copy Service Internal Sales |
Copy Service Internal Sales |
09111 | Paper Internal Sales |
Paper Internal Sales |
09120 | Mailing Services Internal Sales |
Mailing Services Internal Sales |
09122 | Advertising Internal Sales |
Advertising Internal Sales |
09201 | Machine Processing Internal Sales |
Machine Processing Internal Sales |
09203 | Programming Internal Sales |
Programming Internal Sales |
09205 | Materials & Supplies Internal Sales |
Materials & Supplies Internal Sales |
09206 | Computer Center Other Internal Sale |
Computer Center Other Internal Sale |
09209 | Computer Center Services Internal Sale |
Computer Center Services Internal Sale |
09313 | Rentals Internal Sales |
Rentals Internal Sales |
09314 | Physical Plant Internal Sales |
Physical Plant Internal Sales |
09316 | Risk Management Insurance Recoveries |
Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc. |
09320 | Telecommunications Service Internal Sales |
Telecomm Service Internal Sales |
09325 | Food Service/Catering Internal Sale |
Food Service/Catering Internal Sale |
09331 | Animal Internal Sales |
Animal Internal Sales |
09332 | Animal Board Internal Sales |
Animal Board Internal Sales |
09341 | Mechanical Parts/Supplies Internal Sale |
Mechanical Parts/Supplies Internal Sales |
09342 | Special Material Internal Sales |
Special Material Internal Sales |
09343 | Technical Services Internal Sales |
Technical Services Internal Sales |
09350 | Resale of Equipment Internal Sales |
Resale of Equipment Internal Sales |
09360 | Health Care Services Internal Sales |
Health Care Service Internal Sales |
09361 | Pharmacy Internal Sales |
Pharmacy Internal Sales |
09381 | Conference Internal Sales |
Conference Internal Sales |
09382 | Trip and Tour Internal Sales |
Trip and Tour Internal Sales |
09383 | Transportation Internal Sales |
Transportation Internal Sales |
09384 | Parking Permits Internal Sales |
Parking Permits Internal Sales |
09385 | Vehicle & Equipment Use Internal Sales |
Vehicle & Equipment Use Internal Sales |
09387 | Vehicle Servicing Internal Sales |
Vehicle Servicing Internal Sales |