EXPENSE GENERAL LEDGER ACCOUNT DEFINITIONS

The University Payroll Systems are designed so that salary and wage charges initiating from them will be against the appropriate General Ledger (GL) accounts.  These charges will be for services as described by salary and wage GL accounts below.
411000 - ADMINISTRATIVE SALARIES
  411100 Administrative Salaries
All costs incurred for base salaries of executive and administrative personnel with an EE subgroup code of 10.
  411200 Administrative Extra Service
All costs incurred for extra service pay of executive and administrative personnel.
  411400 Longevity Pay
All costs incurred for longevity pay of executive and administrative personnel.
  411900 Administrative Salary Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources that are to be applied as recovery against salary expense which was charged to one of the above GL accounts.
412000 - FACULTY SALARIES
  412100 Faculty Salaries
All costs incurred for base salaries of faculty personnel with EE subgroup codes of 01 or 03.
  412200 Faculty Extra Service
All costs incurred for extra service pay of faculty personnel.
  412400 Longevity Pay
All costs incurred for longevity pay of faculty personnel.
  412900 Faculty Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources that are to be applied as a recovery against salary expense which was charged to one of the above GL accounts.
413000 - GTA, GA, GRA SALARIES
  413100 GTA, GA, GRA Salaries
All costs incurred for salaries of Graduate Teaching Assistants, Graduate Assistants, and Graduate Research Assistants with EE subgroup codes of 25, 27, or 45.
  413900 GTA, GA, GRA Salary Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources that are to be applied as a recovery against expense which was charged to the above GL account.
414000 - PROFESSIONAL/OTHER ACADEMIC SALARIES
  414100 Professional/Other Academic Salaries
All costs incurred for base salaries of personnel with an EE subgroup code of 15.
  414200 Professional/Other Academic Extra Service
All costs incurred for extra service pay of professional and non-faculty academic personnel.
  414400 Longevity Pay
All costs incurred for longevity pay of professional and non-faculty academic personnel.
  414900 Professional/Other Academic Salary Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources that are to be applied as recovery against expense, which was charged to one of the above GL accounts.
415000 - SUMMER SCHOOL
  415100 Summer School Salaries
All costs incurred representing additional compensation for instruction during the summer quarter for faculty on 9 months service appointments or on term appointments.  Additional compensation for administrative or research services rendered during the summer quarter will be processed as extra service pay in the appropriate area of service rendered-generally Academic Salaries.
  415900 Summer School Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources that are to be applied as a recovery against expense which was charged to the above GL account.
416000 - CLER/TECH/MAINT - SALARIED
  416100 Cler/Tech/Maint - Salaried
All costs incurred for the base salaries of Clerical/Technical/Maintenance personnel with EE subgroup codes of 05 or 07.
  416200 Cler/Techl/Maint Overtime
All costs incurred for overtime worked by Clerical/Technical/Maintenance personnel paid on the monthly salary payroll.
  416400 Longevity Pay
All costs incurred for longevity pay of Clerical/Technical/Maintenance personnel paid on the monthly salary payroll.
  416900 Cler/Tech/Maint Salaries - Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above codes.
41800 - STUDENT EMPLOYEES
  418100 Student Wages - Salaried and Hourly Wage
All costs incurred for hours worked by Student Employees with EE subgroup codes of 20, 23, or 30 and paid on the monthly or bi-weekly salary payrolls.
  418900 Student Wages - Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources, which are to be applied as recovery against expense which was charged to the above GL account.
419000 - NON-WAGE AND CONTRACTUAL PAY
  419200 Other Non-Wage Payments
All costs incurred for non-wage payments made on the monthly payroll.  These payments consist of fellowships and non-taxable stipends paid on the monthly payroll and the monthly fellowship payroll.
  419300 Employees Meal and Lodging
The estimated cost of meals and lodging being furnished to employees as a condition of employment which cost is includable in wages subject to Social Security taxes.
  419500 Contractual Pay
All costs incurred for services rendered during short-term employment by individuals who cannot be classified as independent contractors.
  419900 Non-Wage Payment Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to one of the above GL accounts.
421000 - STAFF BENEFITS - REQUIRED
  421100 Retirement Contribution - ORP/B
All costs incurred for employer contributions for employees covered under the ORP/B program.
  421200 Retirement Contribution - State
All costs incurred for employer contributions to Tennessee Consolidated Retirement System for employees covered under this program.
  421300 Retirement Contribution – Federal
All costs incurred for employer contributions to Federal Retirement Program.
  421400 Social Security Contribution
All costs incurred for employer contributions to the Social  Security Program.
  421500 Unemployment Compensation
All costs incurred to fund the Unemployment Compensation Reserve maintained by the University to pay unemployment benefits chargeable against University employment.
  421600 Workers Compensation
All costs incurred for Workers Compensation.
  421700 Retirement Contribution - ORP/A
All costs incurred for employer contributions for employees covered under the ORP/A program.
  421800 Social Security Contribution - Flex
The Social Security and Medicare charges applicable to salary reductions due to employee participation in the flexible benefits program.

All amounts that are transferred from other University cost centers or WBS elements or that are collected from outside sources which are to be applied as a recovery against one of the above Required Staff Benefit codes shall be indicated by entering the regular three character GL account and followed by 09; i.e. 421109, 421209, 421309, 421409, 421509, 421709, 421809. 

All normal adjustments to correct charges made shall be transferred GL account to GL account for WBS element/cost center charged and WBS element/cost center credited (421100 to 421100, 421200 to 421200, etc.)

422000 - STAFF BENEFITS - OPTIONAL
  422100 Group Insurance
All costs incurred for employer contributions to the Group Hospitalization Insurance Program.  This also includes Federal funds applied as contributions to the Federal Group Life Insurance Program.
  422200 Staff Tuitions
The value of fee remissions resulting from eligible staff taking courses at the University under the University's approved employee fee waiver policy.
  422300 Death Benefit - Sick Leave
All costs incurred for payment of accumulated sick leave portion of final death benefits.
  422400 401-K Matching
All costs incurred for payment of the matching portion of 401-K plans.
  422500 Staff Dependent Tuitions
The value of fee remissions resulting from eligible staff dependents taking courses at the University under the University's approved staff dependent fee remission policy.
  422600 Accrued Staff Benefits
Staff benefits applying to accrued salaries of units that accrue salaries each month for reporting purposes.  This code should be used with specific authorization from the Controller's Office.
  424800 Graduate Student Employee Health Insurance
All costs incurred for employer contributions to the Group Hospitalization Insurance Program for graduate student employees.

All amounts that are transferred from other University accounts or collected from outside sources which are to be applied as a recovery against one of the above Optional Staff Benefit codes shall be indicated by entering the regular three character GL account followed by 09; i.e. 422109, 422209, 422309, 422409, 422509, 422609.

All normal adjustments to correct charges made shall be transferred GL account to GL account for WBS element/cost center charged and WBS element/cost center credited (422100 to 422100, 422200 to 422200, etc.)

431000 - TRAVEL
  431100 Travel - In State
All costs incurred in connection with travel performed entirely within the State of Tennessee excluding costs applicable to the use of a U.T. Motor Pool Vehicle for transportation.  Included are lodging accommodations, meal allowances, automobile mileage allowance (personal car), tickets on commercial carrier, taxi or limousine fares, and commercial vehicle rentals.
  431200 Travel - Out of State
All costs incurred in connection with travel performed for which the primary destination of the travel is outside the State of Tennessee.  Exclusions and inclusions are the same as for in state travel above.
  431300 Motor Vehicle Operations - Travel in State
All costs incurred applicable to the use of a U.T. Motor Pool Vehicle for transportation while in travel status within the State of Tennessee.
  431400 Motor Vehicle Operations - Travel Out of State
All costs incurred applicable to the use of a U.T. Motor Pool Vehicle for transportation while in travel status for which the primary destination of the trip is outside the State of Tennessee.
  431500 Travel International
All costs incurred in connection with travel performed for which the primary destination of the travel is outside the United States of America. 
Exclusions and inclusions are the same as for in state travel above.
  431600 Team Travel
 
  431900 Travel Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.
432000 - MOTOR VEHICLE OPERATIONS
  432100 Motor Vehicle Operations - Local and Trucks
All costs incurred in operating U.T. owned vehicles locally in the performance of the maintenance and upkeep of the campus and the servicing of local transportation needs.  Also, all costs incurred on U.T. vehicles signed out on a permanent basis to approved personnel at a given location.
  432900

Motor Vehicle Operations Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to the above GL account.

433000 - PRINTING, DUPLICATING AND BINDING
  433100 Printing
All costs incurred for printing charges on booklets when paper used is being furnished by the customer or charged separately as supplies, whether done on campus in central services facilities or contracted to outside vendors.  Prepared forms ordered by lot are to be charged as Operating Supplies (GL account 439100).  Normally, these charges shall be for long runs on press type equipment.
  433200 Duplicating
All costs incurred, excluding equipment rentals and equipment purchase costs, in the maintaining and operating of various types of copying equipment (XEROX and similar copiers) and for user departments in recording charges for use of this type of equipment.  Normally, this equipment shall be used to produce limited numbers of copies from a single original.  Long runs should be processed through a printing operation.
  433300 Binding
All costs incurred in binding or rebinding old or new volumes.
  433400 Publications and Reports
All costs incurred by the University in procuring books, reports, pamphlets, loose-leaf services and other publications (except magazines) with the exception of organized libraries.
  433900 Printing, Duplicating, and Binding Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.
434000  - UTILITIES AND FUEL
  434100 Fuel Oil
All costs incurred for fuel oil to be used for heating purposes.
  434200 Coal
All costs incurred for coal to be used in power plant operations to produce heat and steam.
  434300 Electricity
All costs incurred for electricity.
  434400 Gas
All costs incurred for gas used in power or heat production, excluding gasoline for motor purposes.
  434500 Water
All costs incurred for water.
  434600  Gasoline and Diesel
All costs incurred for gasoline and diesel fuel that is to be used as a fuel in motorized vehicles.
  434700 Other Utilities and Fuel
All costs incurred for any utility or fuel not described in detail in this section.
  434800 Sewage and Garbage
All costs incurred for sewer and garbage fees and charges.
  434900 Utilities and Fuel Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.
435000 - COMMUNICATION
  435100 Postage
All costs incurred for postage and mailing.
  435200 Freight
All costs incurred for freight or package shipments.
  435300 Telephone
All costs incurred for local and long distance telephone services.
  435400 Telegrams
All costs incurred for telegrams.
  435500 Telecommunications
All costs incurred for audio, video, data, fiber optic, satellite, and other specialized transmission modes.
  435600 Cellular Telephones
All costs incurred for cellular telephone services.
  435900 Communications Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.
436000 - MAINTENANCE AND REPAIRS
  436100 Maintenance and Repairs
All costs incurred for operations maintenance and repairs performed to keep University Physical Plant and/or equipment in a suitable condition to insure its proper functioning for the purpose for which it was originally obtained.  This classification includes such contractual services as elevator services and permits, pest control, janitorial and maid service.
  436200 Specially Approved Deferred Maintenance
All costs incurred during major renovation work for which the funds are made available on a project-by-project basis.  This differs from 361 - Maintenance and Repairs in that it is really a major reconditioning process, not for general minor improvements.
  436900 Maintenance and Repairs Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.
437000 - PROFESSIONAL SERVICES AND MEMBERSHIPS
  437200 Publicity
All costs incurred for advertising and promotional services.
  437300 Subscriptions
All costs incurred for subscriptions to periodicals, newspapers, magazines, etc., except those purchased through organized libraries and included in their indexing and reference system (see GL account 463100).
  437400  Institutional Membership Fees and Dues
All costs incurred for institutional membership fees and dues in professional associations.  Individual memberships are considered personal and are not to be charged to the University.
  437500 Legal and Professional Fees
All costs incurred for legal and professional services rendered under contract to the University.  Examples:  Lawyer's for handling specific cases, auditing services of outside Certified Public Accountants, contracted medical services, royalties, honorariums, etc.  For services rendered without a contract see GL account 446700.
  437600 Joint Faculty/Staff Salaries
 
  437700 Joint Faculty/Staff Benefits
 
  437900 Professional Services Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.

438000 - COMPUTER SERVICES

  438100 Computer Services - Internal to the University
All costs incurred in using University operated electronic data processing center to conduct work for the University.  These are transfer charges from University Computer Centers.  Computer costs or rentals are not to be charged here.  (See Supplies-439200 and Rentals-441200).
  438200 Computer Services - External to the University
All costs incurred in using non-University operated electronic data processing centers to conduct work for the University. These are direct payments to outside commercial computer operations.  Computer costs or rentals are not to be charged here.  (See Supplies-439200 and Rentals-441200).
  438900 Computer Services Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to the above GL accounts.
439000 - SUPPLIES
  439100 Operating Supplies
All costs incurred for materials and consumable supplies incidental to the activities funded by the account.  These include office supplies, envelopes, letterheads, forms, tags, institutional supplies, drugs, medicines, chemicals, laboratory supplies, maintenance materials and supplies, athletic apparel, food and provisions, small tools, hardware, and other consumable tangible items not properly chargeable to any other object.  Minor equipment that does not meet the criteria of Sensitive Minor Equipment (GL account 439400) should also be included in Operating Supplies.
  439200 Computer Software
All costs incurred in acquisition of application computer programs, compilers, operating systems, utility computer programs, etc., whether purchased from outside vendor or developed internally by other departments of the University.
  439300 Laboratory Supplies
All costs for consumable materials and supplies incurred for use in laboratories or in research and other sponsored projects.  Laboratory supplies may include such materials as chemicals, laboratory-specific consumables, drugs, and medicines.
  439400 Sensitive Minor Equipment ($1,500-4,999.99)
These are items which are both vulnerable to theft and have a unit cost or fair value between $1,500 and $4,999.99. The following specific items are defined as sensitive minor equipment: boat motors, boat trailers, boats, cameras, camera lenses, canoes, computers, fax machines, forklifts, ham radios and receivers, LCD/multimedia projectors, marine band transmitters and receivers, microscopes, motorized vehicles, musical instruments, oscilloscopes, printers, riding lawn mowers, radio scanners, spectrum analyzers, switches/routers/hubs, televisions, tractors, two-way radio transmitters and receivers, vector scopes, video cameras, video recorders and players, waveform monitors, and weapons. All weapons must be recorded regardless of price. Any equipment purchased that falls within this price range but not listed above should be given the general ledger expenditure account Supplies--439100.
  439900 Supply Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.

441000 - RENTALS

  441100 Rentals - Copying Machines
All costs incurred under rental agreements for copying equipment.
  441200 Rentals - Computer Equipment
All costs incurred under rental agreements for electronic data processing equipment and peripheral equipment needed to support the central computer operations.
  441300 Rentals - Real Property
All costs incurred under rental agreements for real property - land, building, etc.
  441400 Rentals - Other
All costs incurred for rentals of other equipment and other items not covered under above rental GL accounts or vehicles included under the travel GL accounts.  This includes room and truck rentals.
  441900 Rental Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.
442000 - INSURANCE, INTEREST AND BAD DEBT
  442100 Insurance
All costs incurred for general insurance coverage.  This object does not include employee-related group hospitalization insurance.
  442200 Interest - Installment/Lease Purchase
All costs incurred in paying interest on purchases made under installment or lease-purchase agreements
  442300 Interest - Prompt Pay Act
All costs incurred in paying interest incurred under the State's Prompt Pay Act.
  442400 Automobile Loss Liability
Charges assessed for the cost of automobile liability insurance coverage under the Tennessee Claims Commission Act.
  442500 Workers Compensation Liability
Charges assessed for the cost of workers compensation insurance coverage under the Tennessee Claims Commission Act.
  442600 Bad Debt Expense
The estimated amounts due to the University arising from auxiliary or hospital sales which are expected to become uncollectible.
  442900 Insurance & Interest Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to the above GL accounts.
443000 - AWARDS
  443100 Awards - Student Aid and Stipends
All costs incurred for awards made directly to students from scholarships, fellowships, stipends, and other student aid funds.  These awards do not require work by the students.
  443200 Awards - Faculty and Other
All costs incurred for awards made directly to faculty and others that are not to be considered as earnings to be paid through the payroll process.
  443400 Awards - Assistance for Individuals
For costs incurred on behalf of qualified individuals under certain sponsored projects with a statement of work that includes this activity.  Costs do not include direct payment to the individual, but payments made to vendors on behalf of or for the benefit of the qualified individual.
  443900 Awards - Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above objects codes.
444000 - GRANTS AND SUBSIDIES
  444100 Student Fees
The assessed value of in-state student fees that is charged to restricted accounts or the assessed value of student fees that is waived for undergraduate and graduate students under approved policies of the University.
  444200 Patient Care Costs (Grants Only)
All costs incurred for patient costs per special grant or contract arrangements.  This object may be used on restricted accounts only.
  444300 Alterations (Grants Only)
All costs incurred in making major renovations to space for special use under a specific grant or contract and to be paid from grant or contract funds.  Specific authorization must be given in the award or by letter.  This object may be used on restricted accounts only.
  444400 Cost Sharing
All costs incurred in meeting the direct cost-sharing requirement of grants or contracts.
  444900 Grants and Subsidies Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as a recovery against expense which was charged to one of the above GL accounts.

445000 - MANDATORY TRANSFERS

  445100 Interest
Costs involved in paying interest of required indebtedness obligations.  During the fiscal year such amounts are reflected in budgets and expenditures as current items; however, at the end of the fiscal year such amounts are reflected on official reports as transfer to Funds for Retirement of Indebtedness.
  445200 Debt Retirement
Costs involved in retiring principal and meeting reserve requirements of required indebtedness obligations.  During the fiscal year such amounts are reflected in budgets and expenditures as current items; however, at the end of the fiscal year such amounts are reflected on official reports as transfer to Funds for Retirement of Indebtedness.

446000 - CONTRACTUAL AND SPECIAL SERVICES

  446100 Casual Labor
All costs incurred in hiring student or other very short-term help for only a day or two at a time with no intent to continue; for example, students used during registration.  Also, this code includes payments to organized employment services for personnel furnished by them under contract; for example, Kelly Service, Manpower Inc., University-operated temporary employment service, etc.
  446200 Group Arranged Events
All costs incurred for group arranged events. Group arranged events are defined as those hospitality events hosted for primarily University faculty, staff and students. Generally, meals should not be provided at routine meetings attended solely by university employees, except on formal occasions such as banquets, retreats, receptions, employee relations council meetings, employee picnics, service award recognition, and other group meetings. Employees should pay for their own meals at ad hoc meetings. All cost (meals, refreshments, supplies, equipment rental, etc) must be charged to General Ledger Code 446200.
  446300 Cultural or Entertainment Fees
All costs incurred in bringing cultural or entertainment groups or individuals on the campus for special performances.  An example is contracts with performers through the Student Services area.
  446400 Other Educational or Government Agencies
All costs incurred as the result of special contracts with other educational or government agencies for specific purposes.  Examples are contracted personal services and special administrative charges.
  446500 Specialized Commercial Services
All costs incurred for specialized services procured from commercial enterprises.  Included are such items as bus charter, linen services, microfilm charges, bank charges, etc.  This GL account does not include maintenance services such as janitorial services, elevator services, etc., since these items are included under GL account 436100 - Maintenance and Repairs.
  446600 Other University Departments
All costs incurred for specialized services provided by other University departments such as photographic services, health care, central administration charges, etc.
  446700 Other Personal Services
All costs incurred for honorariums and any other personal services not under a formal contract arrangement and not on a payroll.
  446800 Seminar and Conference Registration Fees
All costs incurred for seminar and conference registration fees.
  446900 Contractual and Special Services Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to one of the above GL accounts.
448000 - SERVICE DEPARTMENT CREDITS
  448900 Service Department Credits - Recovery
All amounts being credited to those departments of the University that have been established to provide service to the University community.  Examples are Graphic Arts Service, Photographic Center, Transportation Services, etc.
449000 - OTHER EXPENDITURES
  449100 Other Expenditures
All costs incurred that are not properly includable in any of the other GL accounts in this list should be entered under this code.
  449200 Entertainment
All costs incurred for entertainment.  Entertainment is defined as those hospitality events hosted by the University for non-employees or non UT students. These include, but are not limited to, donor/student events, employee candidates, hosting speakers, refreshments for volunteers, awards. All non-travel costs (meals, refreshments, rentals, supplies, tickets, etc.) must be charged to General Ledger Code 449200. The appropriate travel general ledger code must be used if any of the participants are in travel status for travel related expenses that are not entertainment.
  449300 Food Expenses for UT-Sponsored Conferences and Seminars is defined as all food costs associated with meals, breaks or receptions for conference-type events sponsored by the University. Fees are typically collected by the University from external parties to cover these costs. Events would include, but are not limited to, training provided through a conference center, the Institutes for Public Service or Agriculture, a sponsored grant or other event in which funding is provided to the University to conduct training.
  449900 Other Expenditures Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to the above GL account.
450000 through 459000 - STORES FOR RESALE
    All costs incurred in purchasing goods for resale in commercial type operations of the University should be included in this group of GL accounts.  Examples are bookstores and food service areas of auxiliary operations.  Eight individual expenditure GL accounts and one recovery GL account have been established under each of the budget level codes.
460000 – MINOR EQUIPMENT (NON F&A)
  460100 Minor Equipment (Non F&A)
A GL code temporarily used in fiscal years 2000 and 2001 when a UT campus or institute’s F&A agreement had an equipment capitalization threshold that differed from UT’s policy.  Items in this GL code cost less than UT’s capitalization threshold but were above the amount designated in the F&A rate agreement as equipment.  This code was excluded from the F&A calculation for the MTDC base.
  460900 Minor Equipment (Non F&A) Recovery
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to the above GL account.
461000 - EQUIPMENT
    This budget GL account group includes costs of moveable equipment purchased for the University having an acquisition cost of $5,000 and over with an expected life of one or more years.  Items under this GL account group will be included in the centrally controlled moveable equipment inventory.
  461100 Furniture and Office Equipment
All costs incurred for general furniture and office equipment.
  461200 Computer, Educational, and Scientific Equipment
All costs incurred for classroom and laboratory furniture, computers, and equipment needed to conduct the normal program of the activity.
  461300 Vehicles and Heavy Equipment
All costs incurred for vehicles and heavy equipment.
  461800 Equipment (Installment Purchases)
All costs incurred for equipment purchased under an installment or lease-purchase arrangement.  Only the principal portion of an installment payment should be charged to this GL account.  The interest portion should be charged to GL account 442200 - Interest.
  461900 Equipment Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to one of the above GL accounts.
463000 - LIBRARY ACQUISITIONS
  463100 Library Acquisitions
All costs incurred in the acquisition of research, instructional, and related information, including but not restricted to books, periodicals, serials, audio-visual materials, databases, and machine-readable data by organized librarians and included in the indexing and reference systems.
  463200 Library Bindings
All costs incurred by organized libraries for binding or rebinding collection materials.
  463900 Library Book Recoveries
All amounts that are transferred from other University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to one of the above GL accounts.
464000 - LIVESTOCK
  464100 Livestock
All costs incurred for livestock purchases to hold for breeding or experimental purposes.  Livestock purchases for immediate slaughter purposes should not be included here but under operating supplies (GL account 439100).
  464900 Livestock Recoveries
All amounts that are transferred from University WBS elements/cost centers or collected from outside sources which are to be applied as recovery against expense which was charged to the above GL account.
466000 - SOFTWARE-CAPITAL OUTLAY
  466100 Software (Greater then $5,000)
Costs incurred to record the payment for the purchase of computer software whose unit value cost is $5,000 or greater and has an estimated useful life of more than one year. Capitalization of computer software includes software license fees if the total dollar amount of the fee divided by the number of units served (terminals) meets the criteria to capitalize the purchase.
471000 - LAND - CAPITAL OUTLAY
  471100 Land - Capital Outlay
All costs incurred in the purchase of land.  Normally, land will not be purchased from Current Funds.  Land is defined as the surface or crust of the earth, which can be used to support structures, and may be used to grow crops, grass, shrubs, and trees. Land is characterized as having an unlimited life (indefinite).
472000 - BUILDINGS - CAPITAL OUTLAY
  472100 Buildings - Capital Outlay
All costs incurred in purchase of or fabrication of buildings.  Normally, buildings will not be purchased from Current Funds.
  472110 Construction Contract – Buildings
Costs incurred by the primary contractor in the construction of a building. Typically, only used in
Unexpended Plant Funds for projects in excess of $100,000.
  472120 Designer Fees – Buildings
Professional fees incurred for the design and supervision of the construction of a building.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  472130 Engineering & Inspection Fees – Buildings
Professional fees such as engineers or inspection fees incurred during the construction of a building. Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  472140 Special Contractual Work – Buildings
Other contractual arrangements that are made during the construction of a building.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  472150 Fixed Equipment – Buildings
Permanently attached fixtures or machinery that cannot be removed without impairing the use of the of the building.
  472160 Miscellaneous Capital Expenses [Advertising, Insurance, Taxes] – Buildings
Other costs incurred during construction of a capital nature.
473000 - IMPROVEMENTS OTHER THAN BUILDINGS
  473100 Infrastructure
Assets that are long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature.
    Examples of Expenditures to be Capitalized as Infrastructure
  • Roads, streets, curbs, gutters, sidewalks, fire hydrants
  • Bridges, railroads, trestles
  • Canals, waterways, wharf, docks, sea walls, bulkheads, boardwalks
  • Dam, drainage facility
  • Radio or television transmitting tower
  • Electric, water and gas (main lines and distribution lines, tunnels)
  • Fiber optic and telephone distribution systems (between buildings)
  • Light system (traffic, outdoor, street, etc.)
  • Signage
  • Airport runway/strip/taxiary/apron
  473110 Construction Contract – Infrastructure
Costs incurred by the primary contractor during construction of an infrastructure project.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473120 Designer Fees – Infrastructure
Professional fees incurred for the design and supervision during construction of an infrastructure project.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473130 Engineering & Inspection Fees – Infrastructure
Professional fees such as engineers or inspection fees incurred during the construction of an infrastructure project.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473140 Special Contractual Work – Infrastructure
Other contractual arrangements that are made during the construction of an infrastructure project.
  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473150 Fixed Equipment – Infrastructure
Permanently attached fixtures or machinery that cannot be removed without impairing the use of the asset.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473160 Miscellaneous Capital Expenses [Advertising, Insurance, Taxes] – Infrastructure
Other costs incurred during construction of a capital nature.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473200 Land Improvements
Land improvements consist of betterments, site preparation and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land.
  473210 Construction Contract –  Land Improvements
Costs incurred by the primary contractor during construction of Land Improvements.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473220 Designer Fees – Land Improvements
Professional fees incurred for the design and supervision during construction of Land Improvements.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473230 Engineering & Inspection Fees – Land Improvements
Professional fees such as engineers or inspection fees incurred during the construction of Land Improvements.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473240 Special Contractual Work – Land Improvements
Other contractual arrangements that are made during the construction of Land Improvements.
  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473250 Fixed Equipment – Land Improvements
Permanently attached fixtures or machinery that cannot be removed without impairing the use of the asset.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
  473260 Miscellaneous Capital Expenses [Advertising, Insurance, Taxes] -- Land Improvements
Other costs incurred during construction of a capital nature.  Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.
474000 - DEPRECIATION
  474100 Depreciation Expense
This object is to be used for recording memo entries on equipment used in service center operations.  The offsetting entry will always be GL account 474200 - Allowance for Depreciation.  Subsidiary records, i.e., depreciation schedules, etc., should be maintained in the department to substantiate entries using this GL account.
  474200 Allowance for Depreciation
This GL account is to be used only as the offsetting entry for GL account 474100 - Depreciation Expense.
481000 - SUBGRANTS AND SUBCONTRACTS (TO $25,000)
  481100 Subgrants and Subcontracts (to $25,000)
All costs incurred to cover reimbursement to others for the first $25,000 of each subgrant or subcontract.  "Subgrants and Subcontracts" are defined as awards made by the University for the performance of a substantive portion of the work of a sponsored project or other activity.  Replaces GL account 444500.
482000 - SUBGRANTS AND SUBCONTRACTS (OVER $25,000)
  482100 Subgrants and Subcontracts (Over $25,000)
All costs incurred to cover reimbursement to others for subgrant and subcontract amounts in excess of $25,000.  The first $25,000 of each subgrant or subcontract would be included in GL account 481100.  Modifications and additions to existing subgrants and subcontracts should be added to existing award amounts to determine the amount in excess of $25,000.