Operating Ledger Account Codes
Personal Services (10100-19999)
Code | Title | |
---|---|---|
10639 | Other Clinical Fellow Pay |
Special or additional pay to clinical fellows for services related to their appointments. |
10640 | Perquisites - Fellows/Graduate Assistant |
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular payand differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments. |
10752 | Domestic Partner Benefit (Taxable) |
The imputed tax value of benefit premiums attributable to domestic partner coverage. |
10780 | Moving-Employee-Taxable |
Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses. |
10781 | Temporary Living & Supplemental Allowance-Employee |
Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move. |
10787 | Housing Rentals-Employee |
Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee. |
10788 | Cost-of-Living/Post Allowance-Employee |
Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement. |
10790 | Moving-Employee-Non-Taxable |
Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses. |
10793 | Non-Position Related Wages - Taxable |
Supplemental income paid to OSU employees for duties outside their usual scope of work. Payments issued through Accounts Payable and reported to Payroll for W-2 reporting. ITYPE CODE is W-2 reportable. |
10894 | Pension Expense - PERS Side Account |
Use to track deferred outflows due to FY21 PERS Side Account contribution. |
10904 | OPE Journal Voucher (JV) Adjustment Health/Life |
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Health/Life component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code. |
10907 | OPE Journal Voucher (JV) Adjustment Retirement |
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Retirement component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code. |
10908 | OPE Journal Voucher (JV) Adjustment Other |
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Other component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code. |
10931 | Accrued Vacation Leave |
Charges to operating funds to record compensated absences liability for accrued vacation leave. |
10933 | Accrued Compensatory Leave |
Charges to operating funds to record compensated absences liability for accrued compensatory leave. |
10934 | Accrued Deferred Compensation (Unfunded) |
Accrued Deferred Comp (Unfunded) |
10935 | Accrued Employee Termination Expense |
Accrued Employee Termination Exp |
10951 | Graduate Assistant Fee Remissions |
Charges for actual graduate assistants' fee remissions' expense. The amount of instruction fee remitted for a graduate assistant is disbursed to accounts from which he or she is paid during the term. |
10952 | Graduate Assistant Fee Remission Subsidy |
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- for all terms except Summer Term . This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy). |
10953 | Graduate Assistant Fee Remission Subsidy-Summer |
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- only during Summer Term (since Summer Term is not supported by general institutional budgets). This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy). |
10964 | OPE Unclassified Health/Life |
OPE Unclassified Health/Life |
10967 | OPE Unclassified Retirement |
OPE Unclassified Retirement |
10968 | OPE Unclassified Other |
OPE Unclassified Other |
10974 | OPE Classified Health/Life |
OPE Classified Health/Life |
10977 | OPE Classified Retirement |
OPE Classified Retirement |
10978 | OPE Classified Other |
OPE Class Other |
10984 | OPE Student Health/Life |
OPE Student Health/Life |
10987 | OPE Student Retirement |
OPE Student Retirement |
10988 | OPE Student Other |
OPE Student Other |
10994 | OPE Graduate Assistant Health/Life |
OPE Graduate Assistants and Fellows (Grad Assist) Health/Life |
10997 | OPE Graduate Assistant Retirement |
OPE Graduate Assistants and Fellows (Grad Assist) Retirement |
10998 | OPE Graduate Assistant Other |
OPE Graduate Assistants and Fellows (Grad Assist) Other |
Services and Supplies (includes Travel) (20000-39999)
Code | Title | |
---|---|---|
20101 | Office and Administrative Supplies |
Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc. |
20102 | General Operating Supplies |
Materials consumed in the conduct of an activity identified by a program name, but for which a separate, specific account code has not been established. This code does not cover supplies for which separate codes are designated (see account codes 20103 - Laboratory Supplies, 20106 - Books, Periodicals and Other Reference Materials, 25099 - Other Medical Care Materials and Supplies, etc.). |
20103 | Laboratory Supplies |
Materials generally used in scientific and professional laboratories for instructional or research purposes. This code covers test tubes, glass beakers, printer paper, litmus paper, pens, light bulbs, batteries, etc used in a lab. This code does not cover alcohol, bulk chemicals, drugs and pharmaceutical supplies, insecticides, small tools, etc for which there are separate, specific account codes. |
20106 | Books Publication & Other Materials |
Purchases of books, periodicals and reference materials made by instructional or administrative departments. This account code should also be used for materials that will be circulated as a part of an established reference library. (see account 40190 - Library Purchases) |
20107 | Diplomas & Certificates |
Expenditures for diplomas and certificates. |
20108 | Subscriptions |
Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. This can represent tangible or physical publications and electronic media or subscriptions. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books and Publications; 20202 Software - Annual License; and 40190 - Library Purchases). |
20109 | Library Electronic Resources |
Purchases by institutional libraries of electronic resources including databases, e-journals, e-articles and e-books. Also includes subscriptions to electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, Periodicals and Other Reference Materials or 40190-Library Purchases. |
20110 | Student Project Supplies |
Expenditures for student project supplies. |
20111 | Instructional Supplies |
Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies). |
20112 | Electronic Supplies |
Includes expenditures for electronic, data processing, audio, and video supplies |
20113 | Photocopy Supplies |
Expenditures for photocopy supplies such as paper and toner. |
20114 | Library Supplies |
Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels. |
20116 | Cartography Supplies |
Cartography Supplies |
20117 | Art/Graphic Arts Supplies |
Art/Graphic Art Supplies |
20118 | Photography Supplies |
Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories. |
20119 | Archival Supplies |
Archival Supplies |
20120 | Performing Arts Supplies |
Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc. |
20121 | Costume Supplies |
Expenses for costume supplies in the performing arts. |
20122 | Stage Materials |
Expenses for stage materials in the performing arts. |
20160 | Ticket/Ticket Stock |
Purchase of supplies and materials used to produce tickets. |
20166 | Athletic Supplies |
Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc. |
20167 | Employee Emergency Relief (Non-Taxable) |
Use to provide emergency financial aid to employees through established employee aid programs using non-E&G funds. Support provided for crisis situations that may include housing, medical assistance, food, tuition, etc. Approval for use of account code should be obtained from Controller’s Office/Accounts Payable Supervisor prior to use. |
20168 | Awards - Employee |
Expenditures for athletic and other awards to employees as a result of actions related to their employment. Includes gift certificates, plaques, and engraved awards. For cash awards to an employee use account code 10417 - Employee Awards. Gift certificates under 20168 are taxable. |
20169 | Awards & Prizes - Non-Employee (tax reportable) |
Cash awards (including gift certificates) and prizes (including plaques and engraved awards) given to a non-employee that result in taxable income to that individual. |
20179 | Uncollected Cash Advance (tax reportable) |
Advance funds that were not accounted for upon settlement of advance and/or excess funds not returned in a reasonable period of time. (1099-Tax reportable) |
20180 | Linen & Bedding |
Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)). |
20185 | Uniforms |
Expenditures for uniforms, such as worn by athletic teams, band members, choirs, judging teams etc where the uniform is purchased and owned by the university and is not personal attire. |
20186 | Disposable Wearing Apparel |
Expenditures for disposable wearing apparel used in hospitals and clinics. |
20187 | Employee Safety Apparel |
Costs of employee wearing apparel furnished by the department when special safety apparel is required. Includes shoes, safety glasses and other "required" safety apparel. This code does not cover disposable wearing apparel (see account code 20186 - Disposable Wearing Apparel). |
20188 | Employee Clothing |
Expenditures for clothing furnished by the department when special clothing is required. See 28613 - Public Relations/Fund Raising, for clothing related to fund raising and institutional promotion. |
20190 | Testing Group Incentives |
Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items. (See also 25140 - Research Subjects) |
20199 | Miscellaneous Supplies |
Supply expenditures that cannot be coded in other classifications in this section. |
20200 | Minor Equipment |
Expenditures for tangible personal property that meets the following criteria: It has a unit value of less than $5,000. It is not consumed in the normal course of business. Its useful life exceeds two years. It excludes property listed on the equipment inventory (see account code A8011 & 40101 - Equipment). For Information Technology (IT) related minor equipment, see account codes 20201 - Computer, 20203 - Printers, or 20204 - Other IT Related Peripherals. |
20201 | Computer (Non-Capitalized) |
Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc. |
20202 | Software (Purchased/Owned) |
This account is used for purchases of software that allow for indefinite perpetual use, i.e., they have no definite expiration date or renewal options. |
20203 | Printers (Non-Capitalized) |
Expenditures for printers that meet the criteria for minor equipment. |
20204 | Other Information Technology (IT) Related Peripherals |
Expenditures for Information Technology related peripherals not otherwise specified that meet the criteria for minor equipment. Includes routers, switches, hard drives, DVD burners, memory, etc. |
20210 | Office Furniture (Non-Capitalized) |
Expenditures for office furniture that meet the criteria for minor equipment. |
20215 | Specialized Equipment (Non-Capitalized) |
Expenditures for specialized equipment that meet the criteria for minor equipment. |
20216 | Sports Equipment (Non-Capitalized) |
Expenditures for sports equipment that meet the criteria for minor equipment. |
20220 | Inventoried Equipment/Non-State Funds |
Equipment costing $5K or greater, purchased on non-state funds, and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This equipment will not incur indirect costs when the MTDC basis is used. |
20221 | Inventoried Equipment/Non-State Funds/RCRV |
Regional Class Research Vessel (RCRV) fabrication & completion plus equipment costing $5K or greater, purchased on non-state funds and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This account code differs from 20220 because indirect costs are allowable per agency agreement. |
20225 | Non-Inventory Equipment/Non-State Funds |
Equipment costing $5K or greater, purchased on non-state funds where both ownership and the equipment will remain with a non-OSU entity. This equipment will not be put in the University property fixed asset inventory records. This equipment will not incur indirect costs. |
20226 | Non-Inventory Equipment/State Title |
Equipment costing $5K or greater purchased on funds where both ownership and the equipment will remain with OSU. The useful life of this equipment is expected to be three years or less. This equipment will not be put on OSU's fixed asset inventory records. This equipment will not incur indirect costs. An example of equipment that will fall under this category are over-the-side assets such as chipods and GPS buoy arrays. |
20250 | Parts-Auto & Equipment |
Expenditures for parts used to repair vehicles or equipment. (See also account code 23522 - Maintenance Materials). |
20251 | Vehicle Tires |
Expenditures for tires for vehicles. |
20252 | Automotive Fuels/Lubricants |
Expenditures for gasoline and diesel fuels and automotive lubricants. |
20300 | Student Meals |
Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes). |
20310 | Food - Other |
Costs of foods other than meats, fish and poultry purchased for dietary purposes, cafeterias, or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes). |
20311 | Food - Meats Fish & Poultry |
Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes). |
20330 | Tableware & Kitchen Utensils |
Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes). |
20401 | Minor Buildings (Non-Capitalized) |
Expenditures for buildings that do not meet the $100,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $100,000, see 40501-Buildings. |
Code | Title | |
---|---|---|
21007 | Animals (Non-Capitalized) |
Expenditures for animals purchased for research or instructional purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate. |
21008 | Animal Care (tax reportable) |
Expenditures for the care, feeding and maintenance of animals by others. |
21042 | Veterinary Biologicals |
Expenditures for vaccines and other products used for prevention of disease in animals. |
21043 | Veterinary Medications |
Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases. |
21047 | Veterinary Surgical Supplies - General |
Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific). |
21048 | Veterinary Supplies |
Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)). |
21049 | Animal Care Supplies |
Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies). |
21050 | Fertilizers |
Expenditures for plant fertilizers. |
21051 | Plant Materials |
Expenditures for materials used in the growing of plants. |
21052 | Seeds |
Expenditures for seeds. |
21053 | Soil & Soil Media |
Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc. |
21055 | Feeds-Grain |
Expenditures for grain used as animal feed. |
21056 | Feeds-Hay & Straw |
Expenditures for hay and straw used as animal feed. |
21057 | Feeds-Concentrates |
Expenditures for animal feed concentrates. |
21060 | Chemicals-Herbicides |
Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation. |
21061 | Chemicals-Pesticides |
Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects. |