Accounting and Reporting

Salaries, Wages and Other Payments for Personal Services (1xxx series)

1100

Administrative - Unclassified employees who have an employment contract approved by the Board of Trustees.

1110

Classified Exempt - Classified employees whose duties are of a professional or technical nature.  Persons in these positions possess special education, certification or experience.

1120

Bargaining Unit - Classified employees whose duties are in one of the following categories: clerical, custodial, maintenance and secretarial and are in the Communication Workers of America bargaining unit.

1130

Provisional Administrative – Temporarily funded administrative positions.

1180

Police Officers - Classified employees who are members of the UTPPA bargaining unit for police officers.  

1200

Full-Time Faculty Admin - Contractual instructional and research faculty with regular fiscal year (12 month) contracts.

1210

Full-Time Faculty--Nine Month - Contractual instructional and research faculty with special or regular academic year (9 month) contracts.

1220

Full-Time Faculty--summer - Contractual instructional and research faculty with regular academic year contracts who also teach summer sessions.

1230

Visiting Faculty – Contractual instructional faculty with one semester or one academic year contracts.

1280

Post Doctoral Associate - Persons possessing Ph.D.’s who are under contract to conduct research or other academic work.

1290

Full-Time Faculty--Off Campus - Full-time instructional faculty at remote locations which are not directly connected with the University; e.g. Ford Plant, Toledo Hospital.

1300

Part-Time Faculty - Employment of instructional faculty on a semester-to-semester basis, summer excluded. The number of credit hours taught is unrestricted; however, all employees in this classification must be enrolled in the State Teachers Retirement System (STRS).

1310

Part-Time Faculty--Summer - Employment of instructional faculty for any scheduled summer session. The number of credit hours taught is unrestricted; however, all employees in this classification must be enrolled in the State Teachers Retirement System (STRS).

1320

Graduate Teaching Assistant  - Stipends for graduate students with instructional duties pursuing a masters or law degree. 

1330

Graduate Teaching Assistant Doctoral - Stipends for graduate students with instructional duties pursuing a doctorate degree.

1340

Graduate Teaching Assistant Summer - Stipends for graduate students, masters, law or doctoral degree, with instructional duties during summer sessions.

1350

Graduate Non-Teaching Assistant - Stipends for graduate students with non-instructional duties pursuing a masters or law degree.

1360

Graduate Non-Teaching Assistant Doctoral - Stipends for graduate students with non-instructional duties pursuing a doctorate degree.

1370

Graduate Non-Teaching Assistant Summer- Stipends for graduate students; masters, law or doctoral degree, with non- instructional duties during summer sessions.

1410

Intermittent Call-In - Employees who are called in by various departments for an expressed period of work that will range from 240 hours up to approximately 1,000 hours per calendar year; e.g. employees that work only during registration.

1420

Overtime Classified Exempt - Overtime for 1110 classified exempt employees.

1440

Overtime Police Officers - Overtime for 1180 police officers.

1450

Overtime CWA Bargaining Unit - Overtime for 1120 classified employees.

1460

Overtime Part-Time Employees - Overtime for 1410 Intermittent Call-In or 1520 Non-Student Part Time employees.

1470

Special Compensation STRS - compensation paid to employees and faculty performing additional duties, which qualify for STRS; e.g. part-time instructor.

1480

Special Compensation PERS - compensation paid to employees and faculty performing additional duties, which qualify for PERS; e.g. part-time instructor.

1510

Student Employee - Part-time employee enrolled as a University of Toledo student.  Student must be enrolled and regularly attending classes at least half time (6 credit hours).

1520

Non-Student/Part Time - Non-student employees who are expected to work less than 240 hours per calendar year.

1540

Interns - University of Toledo students working under contract, as internship experience, in their academic studies area.

1580

College Work-Study Students - For the Office of Grants Accounting use only.

1590

Non-exempt Student Employees - Part-time employees enrolled as a University of Toledo student who are enrolled for five or fewer hours or who were enrolled in the prior term and are registered in the subsequent term.

1710

Non-Wage Payments -   This account is used to make regular periodic (bi-weekly) monetary grants (stipends) to certain executive officers or other members of a student organization who provide continuous, valuable service; e.g., student government body, student judicial council, etc.

1750

Interdepartmental Labor – Labor expenditures that have been expensed to one department and that are charged to another department through a journal entry processed through General Accounting; e.g. police offices providing security at athletic events.  

Contracted Services (18xx series)

1805

Capital Projects Local Administrative Fee – Administrative fee charge to projects expensed through the plant fund.

1806

Capital Projects State Administrative Fee – Same as Local (above) but for State funded projects    

1810

Architect Fees - Payments to associate architects, the State Architect and the Division of Public Works.

1820

Audit Fees - Payments to external auditors.

1830

Consultant Fees - Payments to external parties called upon to advise the University on their areas of expertise. 

183X

Grant Sub Contract – Object codes 1831 through 1839 are for individual subcontractors on a grant.  Grants Accounting will determine usage.

1840

Employment Contractors - Payments to individuals or companies for temporary work; e.g. off-duty city police, temporary agencies, game officials.

1841

Entertainment Contractors – Payments to individual or companies providing entertainment services at University held functions; e.g. clowns, musicians, etc.

1850

Legal Fees - Payments to external legal counsel.

1860

Affiliated Institutions - Payments to another institution for services provided to the University for instructional activities, e.g. Art museum, grant agencies.

1870

Medical Services - Payments for medical treatment.

1880

Collection Costs - Payments to an outside agency for expenses related to the collection of outstanding accounts receivable.

1890

Bank Service Fee - Service fees paid on University held bank accounts.

1910

Honorarium - Payment to outsiders who provide educational or cultural service and/or programming e.g. speakers, symposium presenters, workshop presenters, lecturers, etc.

1911

Compensatory Stipend – Payment made to participants of symposiums, research studies and workshops.

1920

Critic Teachers - Payments to cooperating and teaching participants in the College of Education and Allied Professions, e.g., student teachers.

1930

Faculty Fellowships - One-time monetary awards granted faculty for success in competition or for excellence in an academic area.  

Benefits (2xxx series)  

2100

Fringe Benefits - Combine percentage rate for fringe benefits available to University employees as determined by their employment status.  Benefits included are insurances for medical, prescription drugs, vision care, group life, and dental, retirement, educational, and government fringes.

2110

Accrued Sick and Vacation Time – The change in unused sick and vacation time for the fiscal year.

2120

STRS and Government Fringes - Retirement charges paid by the University to STRS, STRS ARP and associated government fringes.

2121

PERS and Government Fringes - Retirement charges paid by the University to PERS, PERS  ARP and associated government fringes.

2122

LEO and Government Fringes - Retirement charges paid by the University to LEO, LEO ARP and associated government fringes.

2130

Educational Benefits - Instructional fee waivers for employees and employee dependents.

2131

Educational Benefits--Grant - Instructional fee waivers for employee who are paid through a grant.

2140

Health Benefits - Health benefits paid by the University for group life, hospitalization, prescriptions, dental, vision and parking.

2150

Fringes Paid to Government - All fringe benefits paid to governmental units including worker’s compensation, unemployment, and Medicare for employees not required to participate in the retirement programs.

2200

Retirement Incentive Plan--Faculty - Payments for Early Retirement Incentive Plan under which the University may purchase up to a maximum of five years of service in the State Teachers Retirement System (STRS) for those qualified to participate.

2230

Retirement Incentive Plan--Staff - Payments for Early Retirement Incentive Plan under which the University may purchase up to a maximum of five years of service in the Public Employees Retirement System (PERS) for those qualified to participate.

2280

College Work-Study Students--Retirement - For Grants use only.

2380

College Work-Study Students--Benefits - For Grants use only.

2480

Student Benefits, Fees & Other - Other benefits & fees allowed by Granting Agency not identified above; e.g. health insurance, tuition and fees to outside vendors.

2560

Graduate Assistant Fee Payment - Payment of instructional, general and technical fees for courses taken by graduate assistants.

2610

Board - Payment for meals of residence hall advisors who live in the residence hall.

2620

Room - Payment for housing of residence hall advisors who live in the residence hall.

Supplies/Equipment under $5,000 (3xxx series)

3000

Pooled Budget - Supplies/Equipment

Available balance for supplies and equipment under $5,000 from which transfers occur automatically into actual 3xxx object codes to cover expenditures and/or encumbrances applicable to those specific object codes.  No expenditures may be made directly from this object code and no automatic transfers will occur if funds have been budgeted into a specific 3xxx object code.  

Instructional/Administration (excluding separately budgeted research):

3110

Supplies - Supplies purchased for instructional and administration usage; e.g. pencils, pens, production costs, etc.

3120

Repairs - Repair costs for equipment, furniture and fixtures including service contracts.

3130

Equipment Rentals - Rental of equipment.

3140

Computer Supplies – Computer related supplies and software purchased for instructional and administrative usage.

3180

Films, Slides, Record, Etc. - Various forms of media presentation or materials used in class instruction or as supplies in non-academic offices.

3210

Office Equipment and Furniture - Equipment and furniture purchased for instructional and administration usage, which have a unit cost of less than $5,000; e.g. desks, chairs, typewriters, fax machines, file cabinets, etc.

3220

Computer Equipment - Computer equipment purchased for instructional and administration usage, which have a unit cost of less than $5,000; e.g. keyboards, monitors, printers, etc.

3230

Maintenance Equipment - All equipment used in the maintenance of the physical facilities of the University that have a unit cost less than $5,000.  

Note: If equipment is a component of a larger piece of equipment with a total value of $5,000 or greater, it should be capitalized and charged to the appropriate object code in the 9xxx series.

3410

Maintenance Supplies - Supplies used for the maintenance of the University’s buildings and grounds.

3420

Uniforms - Clothing or safety equipment required for all University operations; e.g. custodial, maintenance, or security personnel.

3450

Parts and Other Supplies - Parts and other supplies related to the operation and maintenance of University-owned vehicles within the physical plant departments.

3470

Gas & Lubricants - Gasoline and lubricants related to the operation and maintenance of University-owned vehicles within the physical plant departments.

3510

Linen - Cloth items used in the operation of dormitories and food service.

3550

Computer Maintenance - Cost of maintaining, repairing and updating computer equipment and software; e.g. networking fees

Athletic:

3610

Supplies and Equipment - Recurring purchases of supplies and equipment used in athletic and intramural sport programs; e.g. uniforms.

3630

Medical Supplies - Supplies used to treat various medical conditions.  

Separately Budgeted Research:  

3710

Research Supplies - Supplies used in separately budgeted academic research; e.g. misc. supplies, reference materials, publications, abstracts, books, animal care, etc.

3720

Research Equipment Repairs - Repairs made to equipment used in separately budget academic research ONLY if approved & specifically budgeted for.

3730

Research Equipment Rentals - Rental of equipment used in separately budgeted academic research.

3740

Research Computer Supplies – Supplies, software and software licenses obtained from Information Technology or outside vendors used in separately budgeted academic research.

3750

Research Computer Maintenance - Cost of maintaining, repairing and updating computer equipment, software and software licenses; e.g. networking fees ONLY if approved and specifically budgeted for.

3760

Research Films, Slides, Records, etc. - Various forms of media presentation or materials used in separately budgeted academic research.

3780

Research Equipment (under $5,000)  - Equipment used in separately budgeted academic research activities specifically organized to produce research outcomes, whether commissioned by an external agency to the University or separately budgeted by an organizational unit within the University with a cost less than $5,000.

3781

Research Equipment - Equipment used in separately budgeted academic research activities specifically organized to produce research outcomes.   Equipment defined by the funding agency with a unit price less than $5,000 that must be reported separately as specified by the granting agency.

3790

Research Computer Equipment - Computer equipment used in separately budgeted academic research activities specifically organized to produce research outcomes, whether commissioned by an external agency to the University or separately budgeted by an organizational unit within the University with a cost less than $5,000.  

Miscellaneous:  

3910

Electronic Resources - Costs of improving or updating the card catalog of the University libraries.

3920

Licenses – Fees for licenses that are mandated by governmental agencies for the operation of University owned vehicles (license plates), those required for employment and safety and health regulations (CDL, pesticide, radioactive materials, boiler, and elevators).

3990

Supplies--other - Costs of supplies, which do not fit into any of the above categories (office/instructional, athletic, research or card catalog).  

Travel and Entertainment (4xxx series)

4000

Pooled Budget - Travel and Entertainment  

Available balance for travel and entertainment from which transfers occur automatically into actual 4xxx object codes to cover expenditures and/or encumbrances applicable to those specific object codes.  No expenditures may be made directly from this object code and no automatic transfers will occur if funds have been budgeted into the specific applicable 4xxx object code.  

4100

Conferences, Committees, Etc.--Foreign - Payment made by the University for expenses incurred by employees traveling outside the United States; e.g. meals, lodging, transportation, registration fees, etc.

4110

Conferences, Committees, Etc.--Domestic - Payments made by the University for individual expenses incurred by employees traveling within the continental U.S. to functions such as meetings, workshops, seminars and conferences or other official business; e.g. meals, lodging, transportation, registration fees, etc. (NOTE: Expenses incurred for outside guests should be charged to object code 4610.)

4120

Student Teacher Supervisors - Reimbursement of transportation expenses for faculty members in the College of Education who drive to area schools to supervise student teachers.

4130

Student Travel - All travel costs incurred in connection with academic, instruction related trips; e.g. geology department’s annual trip out west.

4210

Interviewing Faculty/Staff - Payments made by the University for meals, lodging, and transportation expenses of prospective faculty and staff traveling to the university.

4310

Recruiting Students - Allowable travel expenses incurred in recruiting prospective students.

4320

Recruiting Students-Special - Payments to faculty and staff for meals, lodging, and transportation expenses of recruiting students of special interest to the University, such as National Merit Scholars.

4410

Athletic Team Travel - All travel costs incurred in connection with the participation in intercollegiate athletic events, e.g. food, travel and lodging.

4420

Scouting--Athletic - Payments made by the athletic department for viewing opposing teams.

4510

Gasoline, Lubricants, Parts, and Other Supplies - Gasoline, lubricants, parts and labor expense, and other supplies related to the operation and maintenance of University- owned vehicles.

4610

Entertainment - Costs incurred in extending hospitality to University guests or in University sponsored events including non-cash recognition to speakers or participants; e.g. lodging, meals, transportation, etc.

4620

Awards and Banquets - Special recognition given to outstanding achievement by faculty, staff and students.

4710

Moving New Faculty/Staff - Approved costs of moving new faculty and staff.

4990

Travel/Entertainment-Other - Other costs related to travel and entertainment that do not fit into any of the above categories; e.g. profit splits for seminars, Residence Life Prevention Office program.

Information and Communication (5xxx series)  

5000

Pooled Budget - Information and Communication

Available balance for information and communications from which transfers occur automatically into actual 5xxx object codes to cover expenditures and/or encumbrances applicable to those specific object codes.  No expenditures may be made directly from this object code and no automatic transfers will occur if funds have been budgeted into the specific applicable 5xxx object code.  

5110

Subscriptions - Purchase of professional periodicals and newspapers ordered in the name of the University.

5210

Dues - Institutional membership in professional organizations.

DOES NOT cover individual membership, licenses or certifications.

5310

Reports, Brochures, etc. - The cost of printed materials obtained and used to promote the advancement of the University to the general public; e.g. banners, signs, brochures, etc.

5320

Abstract Fees – The cost of printing and publication of abstracts for grants.

5350

Photocopies/Printing - Photocopies and printing which are obtained from the University’s Print Shop, departmental copying machines or outside vendors.

5410

Advertising – Advertising for the purpose pf promoting the University through various forms of media, e.g. newspapers, television, mailing lists, etc.

5510

Telephone Equipment and Installation - The monthly cost of telephone services, equipment and installation services.

5520

Telephone--Long Distance - The cost of long distance telephone calls.

5530

Telephone--Local Service - The cost of local telephone call outside the service area of the University-owned switch.

5540

Cell Phones – Cost of cell phone equipment and usage.

5550

Electronic Communications – the cost of electronic communications; e.g. telephone conferences, AOL fees, etc.

5710

Postage - The cost of all postal fees and shipping charges for items sent through the U.S. Postal Service.

5750

Freight and Delivery Service - The cost incurred for freight and special delivery service; e.g., UPS, Federal Express, etc.

Occupancy Expenses - Maintenance, Repairs and Other Costs (6xxx series)  

6000

Pooled Budget - Occupancy

Available balance for occupancy from which transfers occur automatically into actual 6xxx object codes to cover expenditures and/or encumbrances applicable to those specific object codes.  No expenditures may be made directly from this object code and no automatic transfers will occur if funds have been budgeted into the specific applicable 6xxx object code.

6100

Building and Grounds--Maintenance and Repairs--Non-contractual - The cost of service such as air conditioning, carpentry, electrical, heating, locks, painting, plumbing, refrigeration, extermination service, etc. provided for by Physical Plant Department.

6110

Building and Grounds--Maintenance and Repairs--Contractual - The cost of service such as air conditioning, carpentry, electrical, heating, locks, painting, plumbing, refrigeration, extermination service, etc. provided for by outside contractors.

6120

Elevator and Conveyor Service - The costs of maintaining and repairing elevators and conveyors and their related equipment such as motors, pulleys, cables, etc.

 6200

Equipment--Maintenance and Repairs--Non-contractual - The cost of maintaining and repairing equipment used in the maintenance and repair of building and grounds, furnishing and equipment, amusement and dining facilities, etc., provided for by the Physical Plant Department.

6210

Equipment--Maintenance and Repairs--Contractual - The cost of maintaining and repairing equipment used in the maintenance and repair of building and grounds, furnishing and equipment, amusement and dining facilities, etc., provided for by outside contractors.

6410

Maintenance Equipment Rental - The cost of renting Maintenance equipment

6420

Facility Rentals and Leases - The cost of renting or leasing space on or off campus; e.g. storage for boats, placement office, etc.

6510

Condensate Heat – Heat generated by steam produced at the central steam plant.

6520

Natural Gas – Natural gas consumed by boilers, furnaces, and process equipment.

6610

Electricity – Electrical charges for lights and power including heating and cooling at the Scott Park campus.

6710

Water and Sanitary Sewage – Water and sanitary sewer charges as charged by the city of Toledo.

6720

Chilled Water – Air conditioning and process chilled water generated from the central chilled water plant.

6810

Waste Collections – Charges for waste collections. 

Miscellaneous (7xxx series)

Insurance:  

7000

Pool--Miscellaneous

7110

Insurance--General - Premiums paid by the University for general liability, hazard, and automobile insurance.

7130

Replacement of Stolen or Damaged Items - Replacement costs for items stolen or damaged items that were not insured.

Debt Service: 

7210

Interest - Interest payments on the University’s outstanding bond issues.

7220

Paying--Agent Fees - Payments to trustee banks or other institutions for handling the payments of principal and interest to the holders of University bonds.

7310

Amortization of Debt - Principal payments on the University’s outstanding bond issues.

Student Aid:   

7410

Stipends - Payments to students for their educational costs with no conditions attached; e.g. student is given a scholarship by an organization, fellowships.  Payments for service/work are to use the appropriate object code in the 1000 series.

7420

Loans - Payments to students for their educational costs after receiving notification from the Financial Aid Office that the loan application to borrow has been approved.

7440

Room - Off-campus - Payment for housing off the premises of the University for student athletes.

7450

Board - Off-Campus - Payments for meals off the premises of the University for student athletes.

7460

Scholarships and Fees - Payments of academic scholarships for University instructional, general, and other student fees for recipients such as athletes, Presidential scholars and National Merit Scholarship winners.

7461

Scholarship Non-Credit Programs – Scholarship expense offered for non-credit programs e.g. registration fee for Rocket Launch.

7470

Room - On-Campus - Payments for housing of scholarship recipients such as student athletes, Presidential scholars, and National Merit Scholarship winners.

7480

Board - On-Campus - Payments for meals of scholarship recipients such as student athletes, Presidential scholars, and National Merit Scholarship winners.

7490

Books - Payments for books for students receiving full scholarship.  

Intercollegiate Athletics:

7800

Room - Pre-Season - Payments for housing of athletes prior to the beginning of fall semester.

7810

Board - Pre-Season - Payments for meals of athletes prior to the beginning of fall semester.

7830

Varsity games - Costs for the general operation of intercollegiate athletic    events at the varsity level, which do not fit the criteria of any other object codes (salaries, supplies and equipment, travel, etc.)

7840

Guarantees and Options - Payments to opposing teams for participating in intercollegiate athletic events.

Other:  

7920

Real Estate Taxes - Payment made to the County Auditor for properties owned by the University, which are not exempt from the taxes or assessments on real estate.

7950

Special Purpose Contingency - Appropriated funds designated for a specific purpose which have not been distributed to selected object codes.

7960

Grant Carryforward - For Grant Accounting use only.  Use to roll monies to subsequent years when budgets have not yet been determined.

7970

Dormitory Food Service - Payment to the vendor with whom the University has entered into a contract to provide food services to student dormitories.

7980

Off-Campus Outreach - Separate contingency for off campus courses through University College.

7990

Contingencies - Appropriated funds that have not been distributed to a specific expense account. This is for budgeted purposes only--actual expenditures must be in proper object codes.

7995

Annual Carryforward – Budget carryforward from the prior year.  

Purchases for Resale (8xxx series)

8000

Pooled Budget - Purchases for Resale  

Available balance for purchases for resale from which transfers occur automatically into actual 8xxx object codes to cover expenditures and/or encumbrances applicable to those specific object codes.  No expenditures may be made directly from this object code and no automatic transfers will occur if funds have been budgeted into the specific applicable 8xxx object code.  

8210

Text Books - The cost of new books, including shipping charges, which have been purchased for resale.

8220

Paperbacks - The cost of soft cover books, including shipping, purchased for resale.

8240

Trade Books - The cost of used books, including shipping charges, which have been purchased for resale.

8250

Computer Items - Items purchased by computer services for resale, e.g. computer equipment, replacement parts, etc.

8260

Supplies - The cost of items, including shipping charges, which are of general use to the students, faculty and staff; e.g. school supplies, medicine over the counter and prescription, candy, etc.

8270

Clothing - The cost of wearing apparel, including shipping charges, with or without the University logo on it.

Departmental Sales Expenditure Credit (89xx)

8910

Departmental Sales Expenditure Credit - Revenue generated through the sales and services between departments in the same fund group.

8915

Telephone Equipment Expenditure Credit - Revenue generated through the sales of telephone equipment through the department of Telecommunications and departments in the same fund group.

8920

Computer Hardware Sales Expenditure Credit - Revenue generated through the sales of computer hardware through the department of computer services and departments in the same fund group.

8925

Computer Software Sales Expenditure Credit - Revenue generated through the sales of computer hardware through the department of computer services and departments in the same fund group.  

Equipment to be Capitalized (9xxx series)

9000     

Pooled Budget - Equipment to be capitalized

Available balance for equipment purchases from which transfers occur automatically into actual 9xxx object codes to cover expenditures and/or encumbrances applicable to those specific object codes.  No expenditures may be made directly from this object code and no automatic transfers will occur if funds have been budgeted into the specific applicable 9xxx object code.  

9210   

Land - Land purchased by the University.

9310   

Buildings - The cost of projects, which result in the construction of new or substantial changes in the physical characteristics of existing University buildings.

9410   

Office Equipment - Items such as copying machines, desks, bookcases, etc., which have a unit cost of at least $5,000 and have a useful life greater than one year

9420   

Instructional Equipment - Items used in the instruction of academic courses, which have a unit cost of at least $5,000 and have a useful life greater than one year.

9430   

Maintenance Equipment - All equipment items used in the maintenance of the physical facilities of the University which have a unit cost of at least $5,000 and have a useful life greater than one year.

9440   

Motor Vehicles - Automobiles, buses, trucks, etc., used in the transportation of people and goods with a unit cost of at least $5,000 and have a useful life greater than one year.

9450   

Building - Equipment - Equipment which has permanent nature to a building and a unit cost of at least $5,000; e.g. heating/air conditioning units.

9460   

Recreational Facilities - Recreational items such as pool tables, video games, etc., which have a unit cost of at least $5,000 and have a useful life greater than one year.

9470   

Dining Facilities - Tables, chairs, kitchen equipment, etc., used in the cafeterias, restaurants or dining halls that have a unit cost of at least $5,000 and have a useful life greater than one year.

9480   

Library Books - The cost of books ordered on an individual basis by the University libraries.

9490   

Library Periodicals - Subscription costs for magazines, newspapers, publication, reports, back issues, etc., which are to be housed permanently in the University libraries.

9491   

Library Electronic Resources – The cost of electronic subscriptions purchased by the University libraries.

9500   

Capital Leases - Payment for items that are to be capitalized under the above categories that have been purchased through a lease or payment plan.

9510   

Library Bindings - The library’s cost of receiving volumes or series of books directly from the publisher on a prepaid contractual basis.

9520   

Library Standing Orders Cont. - The library’s cost of receiving volumes or series of books directly from the publisher on a prepaid contractual basis.

9530   

Library Approval Plan - The library’s cost of receiving books from a jobber whom sends the University books that match a profile of the University’s colleges and academic department needs and interests.

9550   

Computer Equipment - Electronic equipment used for instructional or administration usage with a unit cost of at least $5,000 and a useful life greater than one year.

9560   

Computer Software-Site Licenses - Initial purchase of computer software site licenses which have a unit cost of a least $100,000 and a useful life greater than one year. Does not include maintenance fees that should be charged to object code 3550.  

Separately Budgeted Research:  

9600   

Research Equipment - Cost of equipment used for separately budgeted research activities specifically organized to produce research outcomes, whether commissioned by an agency external to the University or separately budgeted by an organizational unit within the University; e.g. telescopes, microscopes, lasers, etc.

9610   

Research Computer Equipment - Computer equipment used in separately budgeted academic research that has a unit cost of at least $5,000 and a useful life greater than one year.

9620   

Research Computer Software-Site Licenses - Initial purchase of computer software site licenses which have a unit cost of at least $5,000 and a useful life greater than one year.  Does not include maintenance fees that should be charged to object code 3750.

9630   

Grantor Equipment - Equipment on loan to the University to be used for a specific period of research and to be returned tot he grantor at the end of specified period.  

Indirect Cost Expense:  

9800

Reimbursement Grant Control - Allowable reimbursement of costs as determined by the granting agency.

981x

Reimbursement Grant Control-University - University share of allowable reimbursement of costs as determined by the granting agency.

982x

Reimbursement Grant Control-College - College share of allowable reimbursement of costs as determined by the granting agency.

983x

Reimbursement Grant Control-Department - Departmental share of allowable reimbursement of costs as determined by the granting agency.

Other:  

9920

Repayment to Donors - Return of money received from individuals, corporations, or granting agencies.

9921

Return IC to Grant – Return of indirect cost recovery to the grant.

9930

Bad Debt - Uncollectible accounts receivable.

9950

Other - Miscellaneous expenses not applicable to any of the above accounts.  Use of this account is monitored by the Controller’s area.

9960

Transfer In - The movement of resources to an area where expenditures will occur.  To be used when transferring between two different funds.  I.e.:  transferring resources from a general fund to a plant fund

9970

Transfer Out - The movement of resources from an area where revenue is reported.   To be used when transferring between two different funds.  .  I.e.:  transferring resources from a general fund to a plant fund.