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
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 – ADMIN 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 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 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 ACAD-EXTRA SVC
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-SALARIES
All costs incurred for the base salaries of Clerical/Technical/Maintenance personnel with EE subgroup codes of 05 or 07.

416200 – CLER/TECH/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- 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.


418000 – STUDENT EMPLOYEES

418100 – STUDENT WAGES –SALARIED AND HOURLY
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 & 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 CONTRIB-ORP/B
All costs incurred for employer contributions for employees covered under the ORP/B program.

421109 – RETIREMENT CONTRIB-ORP/B – RECOVERIES

421200 – RETIREMENT CONTRIB-STATE
All costs incurred for employer contributions to Tennessee Consolidated Retirement System for employees covered under this program.

421209 – RETIREMENT CONTRIB-STATE – RECOVERIES

421300 – RETIREMENT CONTRIB-FEDERAL
All costs incurred for employer contributions to Federal Retirement Program.

421309 – RETIREMENT CONTRIB-FEDERAL – RECOVERIES

421400 – SOCIAL SECURITY CONTRIBUTION
All costs incurred for employer contributions to the Social Security Program.

421409 – SOCIAL SECURITY CONTRIBUTION – RECOVERIES

421500 – UNEMPLOYMENT COMPENSATION
All costs incurred to fund the Unemployment Compensation Reserve maintained by the University to pay unemployment benefits chargeable against University employment.

421509 – UNEMPLOYMENT COMPENSATION – RECOVERIES

421600 – WORKERS COMPENSATION
All costs incurred for Workers Compensation.

421609 – WORKERS COMPENSATION – RECOVERIES

421700 – RETIREMENT CONTRIB-ORP/A
All costs incurred for employer contributions for employees covered under the ORP/A program.

421709 – RETIREMENT CONTRIB-ORP/A – RECOVERIES

421800 – SOCIAL SECURITY CONTRIB – FLEX
The Social Security and Medicare charges applicable to salary reductions due to employee participation in the flexible benefits program.

421809 – SOCIAL SECURITY CONTRIB – FLEX – RECOVERIES

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.

422109 – GROUP INSURANCE – RECOVERIES

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.

422209 – STAFF TUITIONS – RECOVERIES

422300 – DEATH BENEFIT-SICK LEAVE
All costs incurred for payment of accumulated sick leave portion of final death benefits.

422309 – DEATH BENEFIT-SICK LEAVE – RECOVERIES

422400 – 401-K MATCHING
All costs incurred for payment of the matching portion of 401-K plans.

422409 – 401-K MATCHING – RECOVERIES

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.

422509 – STAFF DEPENDENT TUITIONS – RECOVERIES

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.

424809 – GRADUATE STUDENT EMPLOYEE HEALTH INSURANCE RECOVERIES

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 – MTR VEH OPER-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 – MTR VEH OPER-TRAVEL OUT 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 – MTR VEH OPER-LOCAL & 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 – MTR VEH OPER 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, 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.

433500 – STATE-FUNDED PUBLICATIONS FOR EXTERNAL DISTRIBUTION
All costs incurred for printed materials directed mainly to audiences not currently employed or enrolled with the university and paid for with state funds (from unrestricted E&G cost centers.) Examples: magazines, booklets/reports, bulletin/catalogs, newsletters, posters, brochures/pamphlets (of 2 or more pages), or full-color process postcards, flyers, etc. printed in bulk (200+)

433900 – PRNT, DUP, 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 & DIESEL
All costs incurred for gasoline and diesel fuel that is to be used as a fuel in motorized vehicles.

434700 – OTHER UTILITIES & 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 – UTILITY 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 & 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 APROV DEFERRED MAINT
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 – MAINT & 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 – PROF SERV & 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 – INSTIT MEMBERSHIP FEES & 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 & 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 SERV 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 SVCS-INTERNAL TO UNIV
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 SVCS-EXTERNAL TO UNIV
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 SERVICE 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, incidental 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 (LESS THAN $5,000)
All costs incurred in acquisition of application computer programs, software subscriptions, 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
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 & BAD DEBT

442100 – INSURANCE
All costs incurred for general insurance coverage. This object does not include employee-related group hospitalization insurance.

442200 – INTEREST-INSTAL/LEASE PURCHASE
All costs incurred in paying interest on purchases made under installment or lease-purchase agreements

442300 – INT/LATE FEE 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 & 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 & 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.

444500 – SUBGRANTS AND SUBCONTRACTS

444900 – GRANTS & 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 & 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 EDUC OR GOV 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 – SPECIAL 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 & CONF REGISTRA FEES
All costs incurred for seminar and conference registration fees.

446900 – CONTRACTUAL SER 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.


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
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 & HOUSING-CONF
All food costs associated with meals, breaks or receptions for conference-type events sponsored by the University and housing arranged for conference participants and speakers. 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.

449400 – INVOICE TOLERANCE EXPENSE

449900 – OTHER 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.


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

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

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

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

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

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

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

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

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

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)
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 & OFFICE EQUIPMENT
All costs incurred for general furniture and office equipment.

461200 – COMPUTERS, EDUC & 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 BOOKS 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 THAN $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 – MISC CAPITAL EXP (ADV,INS, TAX) – BUILDINGS
Other costs incurred during construction of a capital nature.


473000 – IMPROVEMENTS OTHER THAN BLDGS

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 – INFRASTRUCUTURE
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 – MISC CAPITAL EXP – INFRASTRUCUTURE
Other costs incurred during construction of a capital nature. Typically, only used in Unexpended Plant Funds for projects in excess of $100,000.

473200 – IMPROVEMENTS OTHER THAN BUILDINGS
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 PRIME 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 – MISC CAPITAL EXP (ADV,INS, TAX) – 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 – SUBGRT & SUBCNT TO $25,000

481100 – SUBGRT & SUBCNT 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 – SUBGRT & SUBCNT OVER $25,000

482100 – SUBGRT & SUBCNT 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.