UNIVERSITY DETAIL EXPENSE GENERAL LEDGER ACCOUNT CODES

 

This is a University defined account used to classify in more detail than the University primary general ledger account the nature of costs incurred.

 

 

411000 – ADMINISTRATIVE SALARIES

 

 411100       ADMINISTRATIVE SALARIES

 411200       ADMINISTRATIVE EXTRA SERVICE

 411400       LONGEVITY PAY

 411900       ADMIN SALARY RECOVERIES

 

 

412000 - FACULTY SALARIES

 

 412100       FACULTY SALARIES

 412200       FACULTY EXTRA SERVICE

 412400       LONGEVITY PAY

 412900       FACULTY SALARY RECOVERIES

 

 

413000 - GTA, GA, GRA SALARIES

 

 413100       GTA, GA, GRA SALARIES

 413900       GTA, GA, GRA SALARY RECOVERIES

 

 

414000 – PROFESSIONAL/OTHER ACADEMIC SALARIES

 

 414100       PROFESSIONAL/OTHER ACADEMIC SALARIES

414200       PROFESSIONAL/OTHER ACAD-EXTRA SVC

414400       LONGEVITY PAY

414900       PROFESSIONAL/OTHER ACADEMIC SALARY RECOVERIES

 

 

415000 - SUMMER SCHOOL

 

 415100       SUMMER SCHOOL SALARIES

 415900       SUMMER SCHOOL RECOVERIES

 

 

416000 – CLER/TECH/MAINT-SALARIED

 

 416100       CLER/TECH/MAINT-SALARIES

 416200       CLER/TECH/MAINT OVERTIME

 416400       LONGEVITY PAY

 416900       CLER/TECH/MAINT- RECOVERIES

 

 

418000 - STUDENT EMPLOYEES

 

418100        STUDENT WAGES –SALARIED AND HOURLY

418900        STUDENT WAGES-RECOVERIES

 


419000 - NON-WAGE & CONTRACTUAL PAY

 

 419200       OTHER NON-WAGE PAYMENTS

 419500       CONTRACTUAL PAY

 419900       NON-WAGE PAYMENT RECOVERIES

 

 

421000 - STAFF BENEFITS-REQUIRED

 

 421100       RETIREMENT CONTRIB-ORP/B

 421109       RETIREMENT CONTRIB-ORP/B - RECOVERIES

 421200       RETIREMENT CONTRIB-STATE

 421209       RETIREMENT CONTRIB-STATE - RECOVERIES

 421300       RETIREMENT CONTRIB-FEDERAL

 421309       RETIREMENT CONTRIB-FEDERAL - RECOVERIES

 421400       SOCIAL SECURITY CONTRIBUTION

 421409       SOCIAL SECURITY CONTRIBUTION - RECOVERIES

 421500       UNEMPLOYMENT COMPENSATION

 421509       UNEMPLOYMENT COMPENSATION - RECOVERIES

 421600       WORKERS COMPENSATION

 421609       WORKERS COMPENSATION - RECOVERIES

 421700       RETIREMENT CONTRIB-ORP/A

 421709       RETIREMENT CONTRIB-ORP/A - RECOVERIES

 421800       SOCIAL SECURITY CONTRIB - FLEX

 421809       SOCIAL SECURITY CONTRIB - FLEX - RECOVERIES

 

 

422000 - STAFF BENEFITS-OPTIONAL

 

 422100       GROUP INSURANCE

 422109       GROUP INSURANCE - RECOVERIES

 422200       STAFF TUITIONS

 422209       STAFF TUITIONS - RECOVERIES

 422300       DEATH BENEFIT-SICK LEAVE

 422309       DEATH BENEFIT-SICK LEAVE - RECOVERIES

 422400       401-K MATCHING

 422409       401-K MATCHING - RECOVERIES

 422500       STAFF DEPENDENT TUITIONS

 422509       STAFF DEPENDENT TUITIONS - RECOVERIES

 422600       ACCRUED STAFF BENEFITS

 424800       GRADUATE STUDENT EMPLOYEE HEALTH INSURANCE

 424809       GRADUATE STUDENT EMPLOYEE HEALTH INSURANCE RECOVERIES

 

 

431000 - TRAVEL

 

 431100       TRAVEL IN STATE

 431200       TRAVEL OUT OF STATE

 431300       MTR VEH OPER-TRAVEL IN STATE

 431400       MTR VEH OPER-TRAVEL OUT STATE

 431500       TRAVEL INTERNATIONAL

 431600       TEAM TRAVEL

 431900       TRAVEL RECOVERIES

 

 

432000 - MOTOR VEHICLE OPERATIONS

 

 432100       MTR VEH OPER-LOCAL & TRUCKS

 432900       MTR VEH OPER RECOVERIES

 

433000 - PRINTING, DUPLICATING, BINDING

 

 433100       PRINTING

 433200       DUPLICATING

 433300       BINDING

 433400       PUBLICATIONS AND REPORTS

 433900       PRNT, DUP, BINDING RECOVERIES

 

 

434000 - UTILITIES AND FUEL

 

 434100       FUEL OIL

 434200       COAL

 434300       ELECTRICITY

 434400       GAS

 434500       WATER

 434600       GASOLINE & DIESEL

 434700       OTHER UTILITIES & FUEL

 434800       SEWAGE AND GARBAGE

 434900       UTILITY RECOVERIES

 

 

435000 - COMMUNICATION

 

 435100       POSTAGE

 435200       FREIGHT

 435300       TELEPHONE

 435400       TELEGRAMS

 435500       TELECOMMUNICATIONS

 435600       CELLULAR TELEPHONES

 435900       COMMUNICATIONS RECOVERIES

 

 

436000 - MAINTENANCE AND REPAIRS

 

 436100       MAINTENANCE & REPAIRS

 436200       SPECIALLY APROV DEFERRED MAINT

 436900       MAINT & REPAIRS RECOVERIES

 

 

437000 - PROF SERV & MEMBERSHIPS

 

 437200       PUBLICITY

 437300       SUBSCRIPTIONS

 437400       INSTIT MEMBERSHIP FEES & DUES

 437500       LEGAL & PROFESSIONAL FEES

 437600       JOINT FACULTY/STAFF SALARIES

 437700       JOINT FACULTY/STAFF BENEFITS

 437900       PROFESSIONAL SERV RECOVERIES

 

 

438000 - COMPUTER SERVICES

 

 438100       COMPUTER SVCS-INTERNAL TO UNIV

 438200       COMPUTER SVCS-EXTERNAL TO UNIV

 438900       COMPUTER SERVICE RECOVERIES

 


439000 - SUPPLIES

 

 439100       OPERATING SUPPLIES

439200       COMPUTER SOFTWARE (LESS THAN $5,000)

439300       LABORATORY SUPPLIES

439400       SENSITIVE MINOR EQUIPMENT

 439900       SUPPLY RECOVERIES

 

 

441000 - RENTALS

 

 441100       RENTALS-COPYING MACHINES

 441200       RENTALS-COMPUTER EQUIPMENT

 441300       RENTALS-REAL PROPERTY

 441400       RENTALS-OTHER

 441900       RENTAL RECOVERIES

 

 

442000 - INSURANCE, INTEREST & BAD DEBT

 

 442100       INSURANCE

 442200       INTEREST-INSTAL/LEASE PURCHASE

 442300       INTEREST-PROMPT PAY ACT

 442400       AUTOMOBILE LOSS LIABILITY

 442500       WORKERS COMPENSATION LIABILITY

 442600       BAD DEBT EXPENSE

 442900       INSURANCE & INTEREST RECOVERIES

 

 

443000 - AWARDS

 

 443100       AWARDS-STUDENT AID & STIPENDS

 443200       AWARDS-FACULTY & OTHER

 443400       AWARDS - ASSISTANCE FOR INDIVIDUALS

 443900       AWARDS RECOVERIES

 

 

444000 - GRANTS AND SUBSIDIES

 

 444100       STUDENT FEES

 444200       PATIENT CARE COSTS (GRANTS ONLY)

 444300       ALTERATIONS (GRANTS ONLY)

 444400       COST SHARING

 444500       SUBGRANTS AND SUBCONTRACTS

 444900       GRANTS & SUBSIDIES RECOVERIES

 

 

445000 - MANDATORY TRANSFERS

 

 445100       INTEREST

 445200       DEBT RETIREMENT

 


446000 - CONTRACTUAL & SPECIAL SERVICES

 

 446100       CASUAL LABOR

 446200       GROUP ARRANGED EVENTS

 446300       CULTURAL OR ENTERTAINMENT FEES

 446400       OTHER EDUC OR GOV AGENCIES

 446500       SPECIAL COMMERCIAL SERVICES

 446600       OTHER UNIVERSITY DEPARTMENTS

 446700       OTHER PERSONAL SERVICES

 446800       SEMINAR & CONF REGISTRA FEES

 446900       CONTRACTUAL SER RECOVERIES

 

 

447000 - NON-MANDATORY TRANSFERS

 

 447100       NON-MANDATORY TRANSFERS

 447900       NON-MANDATORY TRANSFER-RECOVERY

 

 

448000 - SERVICE DEPARTMENT CREDITS

 

448100        SERVICE DEPT CREDITS

448900        SERVICE DEPT CREDITS-RECOVERY

 

 

449000 - OTHER EXPENDITURES

 

 449100       OTHER EXPENDITURES

 449200       ENTERTAINMENT

 449300       FOOD UT CONF & SEM

 449400       INVOICE TOLERANCE EXPENSE         

 449900       OTHER RECOVERIES

 

 

450000 - STORES FOR RESALE

 

 450100       STORES FOR RESALE 01

 450200       STORES FOR RESALE 02

 450300       STORES FOR RESALE 03

 450400       STORES FOR RESALE 04

 450500       STORES FOR RESALE 05

 450600       STORES FOR RESALE 06

 450700       STORES FOR RESALE 07

 450800       STORES FOR RESALE 08

 450900       STORES FOR RESALE 09-RECOVERY

 

 

451000 - STORES FOR RESALE

 

 451100       STORES FOR RESALE 11

 451200       STORES FOR RESALE 12

 451300       STORES FOR RESALE 13

 451400       STORES FOR RESALE 14

 451500       STORES FOR RESALE 15

 451600       STORES FOR RESALE 16

 451700       STORES FOR RESALE 17

 451800       STORES FOR RESALE 18

 451900       STORES FOR RESALE 19-RECOVERY

 


452000 - STORES FOR RESALE

 

 452100       STORES FOR RESALE 21

 452200       STORES FOR RESALE 22

 452300       STORES FOR RESALE 23

 452400       STORES FOR RESALE 24

 452500       STORES FOR RESALE 25

 452600       STORES FOR RESALE 26

 452700       STORES FOR RESALE 27

 452800       STORES FOR RESALE 28

 452900       STORES FOR RESALE 29-RECOVERY

 

 

453000 - STORES FOR RESALE

 

 453100       STORES FOR RESALE 31

 453200       STORES FOR RESALE 32

 453300       STORES FOR RESALE 33

 453400       STORES FOR RESALE 34

 453500       STORES FOR RESALE 35

 453600       STORES FOR RESALE 36

 453700       STORES FOR RESALE 37

 453800       STORES FOR RESALE 38

 453900       STORES FOR RESALE 39-RECOVERY

 

 

454000 - STORES FOR RESALE

 

 454100       STORES FOR RESALE 41

 454200       STORES FOR RESALE 42

 454300       STORES FOR RESALE 43

 454400       STORES FOR RESALE 44

 454500       STORES FOR RESALE 45

 454600       STORES FOR RESALE 46

 454700       STORES FOR RESALE 47

 454800       STORES FOR RESALE 48

 454900       STORES FOR RESALE 49-RECOVERY

 

 

455000 - STORES FOR RESALE

 

 455100       STORES FOR RESALE 51

 455200       STORES FOR RESALE 52

 455300       STORES FOR RESALE 53

 455400       STORES FOR RESALE 54

 455500       STORES FOR RESALE 55

 455600       STORES FOR RESALE 56

 455700       STORES FOR RESALE 57

 455800       STORES FOR RESALE 58

 455900       STORES FOR RESALE 59-RECOVERY

 


456000 - STORES FOR RESALE

 

 456100       STORES FOR RESALE 61

 456200       STORES FOR RESALE 62

 456300       STORES FOR RESALE 63

 456400       STORES FOR RESALE 64

 456500       STORES FOR RESALE 65

 456600       STORES FOR RESALE 66

 456700       STORES FOR RESALE 67

 456800       STORES FOR RESALE 68

 456900       STORES FOR RESALE 69-RECOVERY

 

 

457000 - STORES FOR RESALE

 

 457100       STORES FOR RESALE 71

 457200       STORES FOR RESALE 72

 457300       STORES FOR RESALE 73

 457400       STORES FOR RESALE 74

 457500       STORES FOR RESALE 75

 457600       STORES FOR RESALE 76

 457700       STORES FOR RESALE 77

 457800       STORES FOR RESALE 78

 457900       STORES FOR RESALE 79-RECOVERY

 

 

458000 - STORES FOR RESALE

 

 458100       STORES FOR RESALE 81

 458200       STORES FOR RESALE 82

 458300       STORES FOR RESALE 83

 458400       STORES FOR RESALE 84

 458500       STORES FOR RESALE 85

 458600       STORES FOR RESALE 86

 458700       STORES FOR RESALE 87

 458800       STORES FOR RESALE 88

 458900       STORES FOR RESALE 89-RECOVERY

 

 

459000 - STORES FOR RESALE

 

 459100       STORES FOR RESALE 91

 459200       STORES FOR RESALE 92

 459300       STORES FOR RESALE 93

 459400       STORES FOR RESALE 94

 459500       STORES FOR RESALE 95

 459600       STORES FOR RESALE 96

 459700       STORES FOR RESALE 97

 459800       STORES FOR RESALE 98

 459900       STORES FOR RESALE 99-RECOVERY

 

 

460000 – MINOR EQUIPMENT (NON F&A)

     

      460100        MINOR EQUIPMENT (NON F&A)

      460900        MINOR EQUIPMENT (NON F&A) RECOVERY

 


461000 - EQUIPMENT

 

461100        FURNITURE & OFFICE EQUIPMENT

461200        COMPUTERS, EDUC & SCIENTIFIC EQUIPMENT

461300        VEHICLES AND HEAVY EQUIPMENT

461800        EQUIPMENT INSTALLMENT PURCHASES

461900        EQUIPMENT RECOVERIES

 

 

463000 - LIBRARY ACQUISITIONS

 

 463100       LIBRARY ACQUISITIONS

 463200       LIBRARY BINDINGS

 463900       LIBRARY BOOKS RECOVERIES

 

 

464000 - LIVESTOCK

 

 464100       LIVESTOCK

 464900       LIVESTOCK RECOVERIES

 

 

466000 – SOFTWARE-CAPITAL OUTLAY

 

      466100        SOFTWARE (GREATER THAN $5,000)

     

 

471000 - LAND-CAPITAL OUTLAY

 

 471100       LAND-CAPITAL OUTLAY

 

 

472000 - BUILDINGS-CAPITAL OUTLAY

 

472100        BUILDINGS-CAPITAL OUTLAY

      472110        CONSTRUCTION CONTRACT-BUILDINGS

      472120        DESIGNER FEES-BUILDINGS

      472130        ENGINEERING & INSPECTION FEES – BUILDINGS

      472140        SPECIAL CONTRACTUAL WORK – BUILDINGS 

      472150        FIXED EQUIPMENT – BUILDINGS

      472160        MISC CAPITAL EXP (ADV,INS, TAX) – BUILDINGS

 

 

473000 - IMPROVEMENTS OTHER THAN BLDGS

 

473100        INFRASTRUCTURE

473110        CONSTRUCTION CONTRACT – INFRASTRUCTURE

473120        DESIGNER FEES – INFRASTRUCTURE

473130        ENGINEERING & INSPECTION FEES – INFRASTRUCTURE

473140        SPECIAL CONTRACTUAL WORK – INFRASTRUCTURE

473150        FIXED EQUIPMENT – INFRASTRUCUTURE

473160        MISC CAPITAL EXP – INFRASTRUCUTURE

473200        IMPROVEMENTS OTHER THAN BUILDINGS

473210        CONSTRUCTION CONTRACT PRIME LAND IMPROVEMENTS

473220        DESIGNER FEES – LAND IMPROVEMENTS 

473230        ENGINEERING & INSPECTION FEES – LAND IMPROVEMENTS

473240        SPECIAL CONTRACTUAL WORK – LAND IMPROVEMENTS

473250        FIXED EQUIPMENT - LAND IMPROVEMENTS

473260        MISC CAPITAL EXP (ADV,INS, TAX) – LAND IMPROVEMENTS

 

 

474000 - DEPRECIATION

 

474100        DEPRECIATION EXPENSE

474200        ALLOWANCE FOR DEPRECIATION

 

 

481000 - SUBGRT & SUBCNT TO $25,000

 

481100        SUBGRT & SUBCNT TO $25,000

 

 

482000 - SUBGRT & SUBCNT OVER $25,000

 

482100        SUBGRT & SUBCNT OVER $25,000