Finance and Administration

Income received from sale of event programs.

PAC 10 institution share of Rose Bowl income distribution.

Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).

Income from events not otherwise classified.

Income from charges for housing and meal plans when charged together.

Income from rental of institution owned family housing units.

Income from institution owned housing rented to faculty or staff.

Income from rental of other institutional facilities.

To record fixed revenue charges for leases that meet GASB 87 criteria where OSU is the lessor and is leasing property to external entities. Do not post operating expense reimbursements or variable lease payments in this account. For those revenues, please use accounts 06773 and 06774, respectively. Use account 06795-Misc Property Rental for leases and rentals that do not meet GASB 87 criteria.

Income from sales of dining cards.

Miscellaneous Meal Plan Income

To record lease incentive revenue associated with leases that meet GASB 87. Consult with Financial Accounting and Reporting before posting transactions to this account.

To record revenue from lessee payments paid to OSU for operating expenses incurred by OSU as lessor on behalf of the lessee as part of a lease agreement that meets GASB 87 criteria.

Negative revenue account to record reduction in revenue when housing charges are refunded.

Income from housing charges not otherwise classified.

Income from fees charged to students for damage to OUS owned property.

Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.

Income from providing on-line computer services to the public or other users. Examples include library on-line search services.

Receipts from data entry services.

Receipts from data processing sales and service activities not otherwise classified.

Receipts from professional or technical services rendered.

Receipts from subscription sales.

Income from advertising on institutional message/reader boards.

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).

Receipts from boarding animals.

Receipts from mileage charges for field trips.

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.)

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.

Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).

Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.

Income from student health center medical lab fees.

Income from student health center for treatment of allergies.

Income from sports medicine or physical therapy charges.

Income from student health center health education charges.

Income received for vaccination fees required of patients. The fee may be for individuals.

Income from student health center medical record charges.

Income from student health center infirmary overtime charges.

Income from medical services not otherwise classified in this section.

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.

Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.

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.

Account for gain on lease modifications as required by GASB 87. Consult with Financial Accounting and Reporting before posting transactions to this account.

Account for gain on modifications related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.

Revenue booked at the time late charges are assessed.

Student loan repayment to the Federal Government.

Duplicating & Copying Internal Sales

Copy Service Internal Sales

Mailing Services Internal Sales