Finance and Administration

Expenditures for agricultural gases and liquids.

Charges applied on a one-time basis (one-time is defined as manual entry of amount based on the vendor invoice) or usage telephone charges that are passed on to the customer from an external vendor/long distance carrier. This includes monthly pass- through charges from vendors.

Data networks, internet access, and related computer communications charges. This code differs from 22010 which is for telephone circuit or line charges. This includes invoices for internet services.

Expenditures that cannot otherwise be coded within this section.

Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.

Charges for transporting mail by state shuttle bus.

Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.

Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).

Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.

Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.

To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.

To record costs charged for the distribution and delivery of gases.

Expenditures for utility services that cannot otherwise be classified.

Expenditures for infectious waste disposal services purchased from outside vendors.

Expenditures of the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.

Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.

Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)

Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).

Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.

Expenditures for normal maintenance and repairs to vehicles.

Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).

Payments to a vendor for a contract for software maintenance and repair services. Maintenance and repair services may or may not be covered by a contract.

Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).

Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.

Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.

Expenditures for maintenance and repairs that cannot otherwise be coded within this section.

Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.

This account is used for subscriptions to software that do not meet GASB 96 criteria. Contact the Financial Accounting and Reporting (FAR) unit if you're unsure about whether software meets GASB 96. Use 24203 - SBITA Software Subscription for software that meets GASB 96, and 24202 - Software Purchased/Owned for purchases of software that allow for indefinite perpetual use.

Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).

Expenditures for noncancelable Equipment leases that legally obligate OSU for periods lasting more than one year.  This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases.  Please use the 241xx account series for those.

To record lease operating expenses such as maintenance and repairs, utilities, property taxes, and insurance OSU pays to landlords for leases that meet GASB 87 criteria.  These charger must be separately recorded from base rent lease payments.

Expenditures for noncancelable Building and Space leases that legally obligate OSU for periods lasting more than one year.  This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases.  Please use the 241xx account series for those.

Expenditures for noncancelable Infrastruture leases that legally obligate OSU for periods lasting more than one year.  Please consult the Financial Accounting and Reporting unit before posting transactions to this account.  This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases.  Please use the 241xx account series for those.

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

To record variable lease expense, such as a percentage of sales generated by OSU that has to be paid to the landlord/lessor when OSU is the lessee and the lease meets GASB 87 criteria. Consult with FAR before posting to this account.

Legal services purchased from others. For the payment of Attorney's fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services).

Expenses directly related to acquiring auditing services.

Expenditures to trustees for administering the affairs of the entrusted asset.

Development Office costs that are allocated to departments.

Expenditures for laundry and dry cleaning.

Patent legal servies purchased from others but cannot be reimbursed by Licensee. See 24502 for Legal Services expenses unrelated to Patents; see 244514 for Patent Legal Servies-Nonreimbursable.

Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.

Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g. Kelly temporary Services, Manpower, and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OSU.

Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.

Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.

Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.