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.
	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.
	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 ($1,000-4,999.99) All costs incurred for sensitive minor equipment items which are consumed and have a useful life of less than three years including the following items: boat motors, boat trailers, boats, cameras, camera lens (200mm and larger), canoes, computers, CD writers, external computer storage devices, external computer tape devices, external computer modems, fax machines, ham radios and receivers, marine band transmitters and receivers, oscilloscopes, printers, radio scanners, external computer scanners, spectrum analyzers, televisions, two-way radio transmitters and receivers, vector scopes video cameras, video recorders and players, waveform monitors, all weapons.
	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	Hospitalization (Grants Only) All costs incurred in covering hospital costs on patients admitted 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 Food and Lodging All costs incurred for groups for food or lodging when the cost of the services is to be charged to a University account by direct billing for the total.
	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.
	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.
	466110	Internally Developed Software Reserved for use in Unexpended Plant Funds on large, complex software implementations.
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.
492000 – BUILDINGS –PLANT FUNDS
	492800	Capital Settlement Costs from Plant Projects Costs incurred on an Unexpended Plant Fund project that are of a capital nature are settled to an Asset under Construction on a monthly basis. This general ledger account is used to accumulate and then settle these costs. This account should always have a zero balance on a month to month basis.