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  • About the Division
  • Departments
    • Budget and Resource Planning
    • Environmental Health & Safety
    • Controller
    • Business Centers
      • Agricultural Sciences and Marine Sciences Business Center
      • Arts and Sciences Business Center
      • Auxiliaries & Activities Business Center
      • Business and Engineering Business Center
      • Forestry, Oceanic and Atmospheric Business Center
      • Health Sciences Business Center
      • University Administrative Business Center
    • Human Resources
      • Classification & Compensation
      • Employee Benefits
      • Employment Services
      • HR Systems & Technology
      • Learning & Organizational Development
    • Public Safety/OSU Police
      • Emergency Preparedness
    • Risk Management
    • University Facilities, Infrastructure and Operations
      • Facilities Services
      • Transportation Services
      • Project Delivery
      • Capital Planning
      • Leasing and Strategic Real Property
      • Space Management
      • University Land Use Planning
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Account Codes

Operating Ledger Account Codes

Revenue (0XXXX)

02.06 Sales and Services (06000-06999)
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

02.07 Medical and Hospital Services Income (07000-07999)
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.

02.08 Other Revenues (08000-08799)
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.

02.09 Student Loan Revenues (08800-08999)
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.

02.095 Internal Sales (09000-09999)
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

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Contact Info

Office of Finance and Administration
Oregon State University
Corvallis, OR 97331-4501

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