Operating Ledger Account Codes
Services and Supplies (includes Travel) (20000-39999)
Code | Title | |
---|---|---|
39914 | Sub-Contract/Sub-Grant L up to/including $25K |
Sub-contract/Sub-grant L up to/incl $25K |
39915 | Sub-Contract/Sub-Grant M up to/including $25K |
Sub-contract/Sub-grant M up to/incl $25K |
39916 | Sub-Contract/Sub-Grant N up to/including $25K |
Sub-contract/Sub-grant N up to/incl $25K |
39917 | Sub-Contract/Sub-Grant O up to/including $25K |
Sub-contract/Sub-grant O up to/incl $25K |
39920 | Sub-Contract/Sub-Grant >$25K prior July-01 |
Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001 |
39921 | Sub-Contract/Sub-Grant A in Excess of $25K |
Sub-contract/Sub-grant A in excess of $25K |
39922 | Sub-Contract/Sub-Grant B in Excess of $25K |
Sub-contract/Sub-grant B in excess of $25K |
39923 | Sub-Contract/Sub-Grant C in Excess of $25K |
Sub-contract/Sub-grant C in excess of $25K |
39924 | Sub-Contract/Sub-Grant D in Excess of $25K |
Sub-contract/Sub-grant D in excess of $25K |
39925 | Sub-Contract/Sub-Grant E in Excess of $25K |
Sub-contract/Sub-grant E in excess of $25K |
39926 | Sub-Contract/Sub-Grant F in Excess of $25K |
Sub-contract/Sub-grant F in excess of $25K |
39927 | Sub-Contract/Sub-Grant G in Excess of $25K |
Sub-contract/Sub-grant G in excess of $25K |
39928 | Sub-Contract/Sub-Grant H in Excess of $25K |
Sub-contract/Sub-grant H in excess of $25K |
39929 | Sub-Contract/Sub-Grant I in Excess of $25K |
Sub-contract/Sub-grant I in excess of $25K |
39932 | Sub-Contract/Sub-Grant J in Excess of $25K |
Sub-contract/Sub-grant J in excess of $25K |
39933 | Sub-Contract/Sub-Grant K in Excess of $25K |
Sub-contract/Sub-grant K in excess of $25K |
39934 | Sub-Contract/Sub-Grant L in Excess of $25K |
Sub-contract/Sub-grant L in excess of $25K |
39935 | Sub-Contract/Sub-Grant M in Excess of $25K |
Sub-contract/Sub-grant M in excess of $25K |
39936 | Sub-Contract/Sub-Grant N in Excess of $25K |
Sub-contract/Sub-grant N in excess of $25K |
39937 | Sub-Contract/Sub-Grant O in Excess of $25K |
Sub-contract/Sub-grant O in excess of $25K |
39938 | Sub-Contract/Sub-Grant P up to/including $25K |
Subcont/Subgrnt P up to/incl $25K |
39939 | Sub-Contract/Sub-Grant Q up to/including $25K |
Subcont/Subgrnt Q up to/incl $25K |
39940 | Sub-Contract/Sub-Grant R up to/including $25K |
Subcont/Subgrnt R up to/incl $25K |
39941 | Sub-Contract/Sub-Grant S up to/including $25K |
Subcont/Subgrnt S up to/incl $25K |
39942 | Sub-Contract/Sub-Grant T up to/including $25K |
Subcont/Subgrnt T up to/incl $25K |
39943 | Sub-Contract/Sub-Grant U up to/including $25K |
Subcont/Subgrnt U up to/incl $25K |
39944 | Sub-Contract/Sub-Grant V up to/including $25K |
Subcont/Subgrnt V up to/incl $25K |
39945 | Sub-Contract/Sub-Grant W up to/including $25K |
Subcont/Subgrnt W up to/incl $25K |
39946 | Sub-Contract/Sub-Grant X up to/including $25K |
Subcont/Subgrnt X up to/incl $25K |
39947 | Sub-Contract/Sub-Grant Y up to/including $25K |
Subcont/Subgrnt Y up to/incl $25K |
39948 | Sub-Contract/Sub-Grant Z up to/including $25K |
Subcont/Subgrnt Z up to/incl $25K |
39949 | Sub-Contract/Sub-Grant AA up to/including $25K |
Subcont/Subgrnt AA up to/incl $25K |
39952 | Sub-Contract/Sub-Grant AB up to/including $25K |
Subcont/Subgrnt AB up to/incl $25K |
39953 | Sub-Contract/Sub-Grant AC up to/including $25K |
Subcont/Subgrnt AC up to/incl $25K |
39954 | Sub-Contract/Sub-Grant AD up to/including $25K |
Subcont/Subgrnt AD up to/incl $25K |
39955 | Sub-Contract/Sub-Grant AE up to/including $25K |
Subcont/Subgrnt AE up to/incl $25K |
39956 | Sub-Contract/Sub-Grant AF up to/including $25K |
Subcont/Subgrnt AF up to/incl $25K |
39957 | Sub-Contract/Sub-Grant AG up to/including $25K |
Subcont/Subgrnt AG up to/incl $25K |
39958 | Sub-Contract/Sub-Grant AH up to/including $25K |
Subcont/Subgrnt AH up to/incl $25K |
39959 | Sub-Contract/Sub-Grant AI up to/including $25K |
Subcont/Subgrnt AI up to/incl $25K |
39962 | Sub-Contract/Sub-Grant AJ up to/including $25K |
Subcont/Subgrnt AJ up to/incl $25K |
39963 | Subcontract/Subgrant AK up to/including $25K |
Subcont/Subgrnt AK up to/incl $25K |
39964 | Subcontract/Subgrant AL up to/including $25K |
Subcont/Subgrnt AL up to/incl $25K |
39965 | Subcontract/Subgrant AM up to/including $25K |
Subcont/Subgrnt AM up to/incl $25K |
39967 | Subcontract/Subgrant AO up to/including $25K |
Subcont/Subgrnt AO up to/incl $25K |
39968 | Subcontract/Subgrant AP up to/including $25K |
Subcont/Subgrnt AP up to/incl $25K |
39969 | Subcontract/Subgrant AQ up to/including $25K |
Subcont/Subgrnt AQ up to/incl $25K |
39970 | Subcontract/Subgrant AR up to/including $25K |
Subcont/Subgrnt AR up to/incl $25K |
39971 | Subcontract/Subgrant P in Excess of $25K |
Subcont/Subgrnt P in Excess of $25K |
39972 | Subcontract/Subgrant Q in Excess of $25K |
Subcont/Subgrnt Q in Excess of $25K |
39973 | Subcontract/Subgrant R in Excess of $25K |
Subcont/Subgrnt R in Excess of $25K |
39974 | Subcontract/Subgrant S in Excess of $25K |
Subcont/Subgrnt S in Excess of $25K |
39975 | Subcontract/Subgrant T in Excess of $25K |
Subcont/Subgrnt T in Excess of $25K |
39976 | Subcontract/Subgrant U in Excess of $25K |
Subcont/Subgrnt U in Excess of $25K |
39977 | Subcontract/Subgrant V in Excess of $25K |
Subcont/Subgrnt V in Excess of $25K |
39978 | Subcontract/Subgrant W in Excess of $25K |
Subcont/Subgrnt W in Excess of $25K |
39979 | Subcontract/Subgrant X in Excess of $25K |
Subcont/Subgrnt X in Excess of $25K |
39980 | Subcontract/Subgrant Y in Excess of $25K |
Subcont/Subgrnt Y in Excess of $25K |
39981 | Subcontract/Subgrant Z in Excess of $25K |
Subcont/Subgrnt Z in Excess of $25K |
39982 | Subcontract/Subgrant AA in Excess of $25K |
Subcont/Subgrnt AA in Excess of$25K |
39983 | Subcontract/Subgrant AB in Excess of $25K |
Subcont/Subgrnt AB in Excess of$25K |
39984 | Subcontract/Subgrant AC in Excess of $25K |
Subcont/Subgrnt AC in Excess of$25K |
39985 | Subcontract/Subgrant AD in Excess of $25K |
Subcont/Subgrnt AD in Excess of$25K |
39986 | Subcontract/Subgrant AE in Excess of $25K |
Subcont/Subgrnt AE in Excess of$25K |
39987 | Subcontract/Subgrant AF in Excess of $25K |
Subcont/Subgrnt AF in Excess of$25K |
39988 | Subcontract/Subgrant AG in Excess of $25K |
Subcont/Subgrnt AG in Excess of$25K |
39989 | Subcontract/Subgrant AH in Excess of $25K |
Subcont/Subgrnt AH in Excess of$25K |
39990 | Subcontract/Subgrant AI in Excess of $25K |
Subcont/Subgrnt AI in Excess of$25K |
39991 | Subcontract/Subgrant AJ in Excess of $25K |
Subcont/Subgrnt AJ in Excess of$25K |
39992 | Subcontract/Subgrant AK in Excess of $25K |
Subcont/Subgrnt AK in Excess of$25K |
39993 | Subcontract/Subgrant AL in Excess of $25K |
Subcont/Subgrnt AL in Excess of$25K |
39994 | Subcontract/Subgrant AM in Excess of $25K |
Subcont/Subgrnt AM in Excess of$25K |
39995 | Subcontract/Subgrant AN in Excess of $25K |
Subcont/Subgrnt AN in Excess of$25K |
39996 | Subcontract/Subgrant AO in Excess of $25K |
Subcont/Subgrnt AO in Excess of$25K |
39997 | Subcontract/Subgrant AP in Excess of $25K |
Subcont/Subgrnt AP in Excess of$25K |
39998 | Subcontract/Subgrant AQ in Excess of $25K |
Subcont/Subgrnt AQ in Excess of$25K |
39999 | Subcontract/Subgrant AR in Excess of $25K |
Subcont/Subgrnt AR in Excess of$25K |
Other (40000-99999)
Code | Title | |
---|---|---|
40101 | Equipment |
Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.) |
40102 | Livestock |
Purchases of livestock above the capitalization threshold with an anticipated minimum useful life of five years. The animals should be intended for use within a reproduction program where either the original animal and/or the offspring are considered a part of a research project or institutional instruction. The costs of raising immature animals to maturity are treated as current operating expenses. |
40103 | Artwork/Collection Items |
Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.) |
40104 | Vehicles |
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.) |
40111 | Equipment-Capital Lease Payments |
Expenditures for equipment acquired on a capital lease agreement. Such equipment is placed on inventory when delivered. See account code 40101 - Equipment for a definition of equipment and for a list of expenses in addition to the capital lease payments that can be included in the capitalized value. All capital lease acquisitions are considered to be equipment purchases and are included as part of the expenditures of any separate equipment acquisition. |
40113 | Principal Installment Payment |
Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment. |
40190 | Library Purchases |
Purchases by institutional libraries, or the UO law library, of books, periodicals, films, tapes, slides and reference materials. Does not include resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases. |
40199 | Construction in Progress(Equipment) |
Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, a journal entry moves the total cost to account code 40101 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment). |
40201 | Vessels |
Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.) |
40301 | Land |
Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.) |
40303 | Land Improvements (non-depreciable) |
Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: Excavation, Fill, and Grading. |
40304 | Land Improvements (depreciable) |
Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include: Parking Lots, Fencing and Gates, Paths, Retaining Walls, Tennis Courts, Athletic Fields, Golf Courses, and Landscaping. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included. |
40305 | Land Leasehold Improvements |
Expenditures for imporvements made to leased land, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281 |
40310 | Land-Legal Service (tax reportable) |
Expenditures for legal services associated with the purchase or improvement of land, easement or right of way. |
40311 | Land-Advertising (tax reportable) |
Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way. |
40312 | Land-Appraisal Services (tax reportable) |
Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way. |
40315 | Land-Project Inspection (tax reportable) |
Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way. |
40316 | Land-Construction Permits & Fees |
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way. |
40317 | Land-Conditional Use/Planning Fees |
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way. |
40318 | Land-OUS Capital Support Assessment |
Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities. |
40319 | Land-Miscellaneous Fees & Services |
Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed. |
40320 | Land-BOLI Prevailing Wage Rate Fee |
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. |
40323 | Land Improvement-Non-Depreciable-BOLI Wage Fee |
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. Use this with non-depeciable land improvements normally capitalized under 40303. |