Accounting and Reporting

Welcome

/offices/controller/

Resources

Contact Us

Scott Park Campus

Learning Resources Center,
2nd Floor
Mail Stop 454
Phone: 419.530.1385
Fax: 419.530.6200

webmaster@utoledo.edu

Revenue Object Code Definitions

REVENUE OBJECT CODE DEFINITIONS  

Tuition and Fees (00xx series)

The tuition and fees category includes all tuition and fees assessed for educational purposes.

0010

Instruction Fee – Premium/Discount – Premium or discount of instructional fees based on program specific rates.

0011

Instructional Fees – Summer - Fees assessed for all courses offered for instructional credit charged on a per credit hour basis

0012

Instructional Fees – Fall - - see Instructional Fees – Summer

0014

Instructional Fees Spring - Fees assessed for all courses offered for instructional credit charged on a per credit hour basis for graduate courses.

0020

General Fee - Summer - A fee assessed to all students to provide funding for many student services, including Student Activities, Intercollegiate Athletics, Student Recreation Center and student related capital projects.

0021

Student Fees other than General Fee - Special fees assessed for various uses which are not described elsewhere.

0022

General Fee - Fall – see General Fee – Summer.

0024

General Fee - Spring - see General Fee – Summer.

0032

Out-of-State Surcharge – Fall  - see Out-of-state Surcharge – Summer - UG.

0034

Out-of-State Surcharge – Spring - Out-of-state surcharge assessed to all graduate students not residing in the state of Ohio.

0040

Non-Credit Instruction - Fees assessed for non-credit classes; e.g. personal interest, seminars, etc.

0050

Application Fee - A processing fee charged when an application for admission is made.

0051

Matriculation Fee - A recording fee assessed to each new student the first time the student registers for class.

0052

Advanced Standing Fee - A fee charged for an advance standing examination and a fee per credit hour charge if the examination is passed.

0053

Late Payment Charge - A fee charged on all University invoices not paid within the specified time.

0054

Late Registration Charge - A fee assessed to students who register for classes on or after the first day of the semester.

0055

Law Pre-registration Deposit Forfeit - Advance deposit fee for Law students to be applied, within the first semester, towards instructional fees upon registration.

0056

Recording Fee - For work not done at the University by medical and X-ray technology students, for which credit is given by the University

0057

Installment Payment Plan Fee - Fees assessed to students who choose the installment payment plan.

0058

Technology Fees – A fee assessed for technology enhancement.

0059

Lab Fees - A fee assessed for lab usage as designated for various courses.

0060

Student Program Fees – A fee charged for the student orientation program; e.g. Rocket Launch.

0061

Applied Music Fee - A fee charged per semester in addition to the course fee for private instruction.

0062

Transcript & Graduation Fee - A special service fee is assessed per semester for transcripts and graduation.

0063

Diploma Fee - A fee for providing duplicate diplomas.

0064

Breakage Fee - A fee assessed for breakage of lab equipment and supplies.

0066

IDCard Payment - Fee assessed for ID cards.

0067

Duplicate ID Card – Fees assessed for replacement of ID Card.

Government Appropriations (01xx series)

This includes all unrestricted amounts received for current operations from, or made available to an institution by, legislative acts or a local taxing authority, and restricted amounts from these sources to the extent expended for current operations.  (This category does not include government grants and contracts.)  

0121

Instructional Subsidy - Revenue allocated from the state of Ohio.  

Government Grants & Contracts

This includes all unrestricted amounts received or made available by grants, contracts, and cooperative agreements from government agencies for current operations; and all amounts received or made available through restricted grants, contracts, and cooperative agreements to the extent expended for current operations.

0202    

Indirect cost recovery--Federal- Revenue generated from recovery of indirect expenses associated with Federal grants and contracts awarded to the University.  

0203 

Title IV Administrative Allowance - Revenue generated from recovery of administrative allowances associated with Title IV grants and contracts awarded to the University.  

0204   

Indirect Cost Recovery--State - Revenue generated from recovery of indirect expenses associated with State grants and contracts awarded to the University.

0205   

Indirect Cost Recovery--Local - Revenue generated from recovery of indirect expenses associated with Local grants and contracts awarded to the University.

0206   

Indirect Cost Recovery--Other - Revenue generated from recovery of indirect expenses associated with other grants and contracts awarded to the University. 

0211    

Grants & Contracts -- Federal - Federal government grants and contracts awarded for various projects proposed by members of the University community.

0219   

Other -- Federal - Revenue received from the federal government for non-grant activity.

0221   

Grants & Contracts -- State - State government grants and contracts awarded for various projects proposed by members of the University community.

0231   

Grants & Contracts -- Local - Grants and contracts awarded for various projects proposed by members of the University community funded through governmental agencies within Lucas County or the City of Toledo.

0232   

Grants & Contracts – Non Local - Grants and contracts awarded for various projects proposed by members of the University community funded through governmental agencies outside Lucas County or the City of Toledo.  

Private Gifts, Grants and Contracts (03xx series)

This includes amounts from non-governmental organizations and individuals, including funds resulting from contracting for the furnishing of goods and services of an instructional, research, or public service nature. It includes all unrestricted gifts, grants, and bequests as well as all restricted gifts, grants, and contracts from non-governmental sources to the extent expended in the current fiscal year for current operations.

0310

Private Gifts - Revenue received as gifts to the University; e.g. scholarship, fellowships, equipment.

0315

Gifts - UT Foundation - Gifts received through the UT Foundation.

0321

Grants & Contracts - Industry - Grants and contracts awarded from private enterprise (for profit business) for various projects proposed by faculty at the University.

0322

Grants & Contracts – Affiliated Institutions - Grants and contracts awarded from an affiliated institution for various projects proposed by faculty at the University.

0323

Grants & Contracts - Foundations - Grants and contracts awarded from foundations other than UT Foundation for various projects proposed by faculty at the University

0329

Grants & Contracts - Other - All other grants and contracts awarded from non-profit non-governmental agencies for various projects proposed by faculty at the University which are not listed above.  

Endowment Income

This includes unrestricted income from endowment and similar funds, restricted income from endowment and similar funds to the extent expended for current operations and income from funds held by others under irrevocable trusts (which should be identified separately under this revenue heading).

0410

Endowment Income - Revenue received from University held endowments.

Bond Proceeds  

0420

Bond Proceeds – Proceed from the sale of bonds issued to finance capital projects.

Sales and Services (05xx series)

This includes revenues that are related incidentally to the conduct of instruction, research, and public service and revenues of activities that exist to provide instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, faculty, staff, and the general public.  This is limited to revenues derived directly from the operation of auxiliary enterprises (sales and services other than for training or instruction).  Auxiliary enterprises include residence halls, food services, student recreation center, intercollegiate athletics, student union, and services such as copy centers, day-care centers, etc.

0510

Student Parking Fees - A fee charged for the purchase of a student parking permit.

0511

Student Parking Fines - Fines charged for various parking violations.

0512

General Public Parking Fees - A fee charged to the public for parking on campus.

0513

Metered Parking Fees - Fees charged for metered parking.

0514

Faculty/Staff Parking Fees - A fee assessed for each faculty and staff member issued a parking permit.

0515

Faculty/Staff Parking Fines - Fines charged for various parking violations.

0520

Room Charges - Revenue received from the rental of all residence hall rooms including McComas Village.

0521

Room Damage Forfeit of Security Deposit - Revenue generated through reduction of residence halls security deposits due to room damage.

0522

Board Charges - Revenue received from the sale of meal plans provided to students residing in University residence halls.

0530

Guarantees/Options - Revenue received from athletic games played at other locations.  

0531

Program Sales - Revenue from the sale of programs at athletic events.

0532

General Advertising - Revenue received from the sale of advertisement space in the Collegian or athletic programs.

0533

Scoreboard Advertising - Revenue received from the sale of advertisements placed on athletic scoreboards.

0535

Broadcasts/Telecasts - Revenue received from the sale of broadcast or telecast time during athletic events.

0536

Concessions - Revenue received from concession sales during athletic and non-athletic events.

0540

Health Services Fee – Resident Halls - The portion of residence hall room rental applied for Health services usage.

0542

Student Health Insurance Administrative Fee Charge - Revenue generated from the monitoring of health insurance offered to students.

0543

Prescription Drugs - Revenue generated from the sale of prescription drugs.

0544

Faculty/Staff Immunizations & Dressings - Revenue generated from the provision of medical services to faculty and staff members.

0545

Medical Clinic Service Fees - Revenue generated from the provision of clinic services through the Medical Center; e.g. gynecological services.

0546

Laboratory Services - Revenue generated from the provision of laboratory services.

0547

Counseling Services - Revenue generated from the provision of psychiatric or other counseling services.

0560

Interdepartmental Sales & Services - Revenue generated through the sales and services between departments in different fund groups.

0561

Public, Student and General Sales & Services - Revenue generated through the sales and services provided to the general public and students; e.g. Publications, Computer Services, Print Shop, Placement, Theater, Kinesiotherapy, etc.

0562

Copy Sales & Services - Revenue received from the vendor who supplies copy service to the University and revenue generated from coin operated copy machines.

0563

Ticket Sales - Revenue generated from the sale of tickets to athletic events, Savage Hall events, and other special events.

0564

Ticket Sales Contra – Payments to concert promoters for Savage Hall events.

0565

Rentals  -- Room - Revenue generated through the rental of rooms; e.g. Seagate Center, Doermann Theater, etc.

0566

Rentals -- Building - Revenue generated through the rental of university owned buildings; e.g. ORC, Bookstore, Savage Hall, etc.

0567

Rentals -- Other - Revenue generated through the rental of property not described elsewhere; e.g. equipment.

0571

Pay Telephone Revenue - Revenue received from the coin operated telephone contract.

0572

Vending Machine Revenue - Revenue received from the vending machines contract.

0573

Rocket Card and Dining Dollars Food Sales- Revenue received from the food service contract.

0574

Auto Machine Revenue- Revenue received from machines not separately identified; e.g. electronic games, laundry machines, etc.

0575

Catering Revenue – Revenue received from the catering food contract.

0576

Rocket Phone Plan – Revenue generated through the Rocket Phone Plan.

0577

Food Sales – Revenue generated through cash food sales at various venues on campus.

0581

Library Fines - Revenue received from charges for overdue library materials.

0582

Royalties -- Patent - Revenue received as a royalty on patents owned by the University.

0583

Royalties -- Other - Revenue received as a royalty that is not described elsewhere; e.g. for the use of the UT logo.

0584

Management Contracts - Revenue received from services provided on behalf of the University through a contract agreement;  e.g. Bookstore services.

0585

Return Check Charges - Charge for each check returned to the University, by banking institutions, for any reason.

0586

Check Cashing Fee - Revenue received from a service fee charged for cashing a check.

0587

Sale of Surplus Property - Revenue received from the sale of unused property.

0588

Service Revenue – Revenue generated by student organizations and groups providing services at a University function; e.g. sale of athletic programs

0589

Program Incentives – Revenue received through rebates

0599

Other - Revenue generated from sales and services not described elsewhere.  

Other (06xx series)

This includes all sources of current funds revenue not included in other classifications.

0610

Income on Investments - Income on investment from interest, dividends, and the net of gains and losses due to sale of investments.

0615

Unrealized G/L Investments - Revenue generated from the recognition of market appreciation or depreciation.

0621

Union Reimbursements - Revenue received from a union as reimbursement of expenditures paid by the University; e.g.; Salary and benefits of union officials.

0622

Cashier Overage/Shortage - Adjustment needed to balance cashier’s money drawers.

0623

Bad Debt Collection – Revenue generated through the collection of bad debt.

0630

Insurance Claims - Revenue generated through insurance claims for loss or damages to buildings or equipment.

0699

Other - Any other revenue generated which is not described elsewhere.

 

 

Last Updated: 6/26/15