Account Type | Level | Account Code | Account Title | Description | Data Enterable |
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Expense | 2 | 62801 | Dues | Expenditures for professional association dues. Memberships are limited to those that enhance the individuals or departments professional status within the University. | Y |
Expense | 2 | 62802 | Subscriptions | Expenditures for subscriptions to newspapers, magazines, and other periodicals. Expenditures are limited to those that provide pertinent information for the Univeristy departmental operations. | Y |
Expense | 2 | 62804 | Taxes/Assessments/Etc | Expenditures for miscellaneous taxes and assessments on State-used or owned properties. | Y |
Expense | 2 | 62805 | Depreciation Expense | Expenditure to record depreciation of capital assets. | Y |
Expense | 2 | 62806 | Interest-Non Debt Service | Expenditures for borrowed money, generally a percentage of the amount borrowed. For lease/purchase arrangements, interest expense is the difference between the purchase price and the sum of periodic payments made. See 69XXX category for interest on long-term debt. | Y |
Expense | 2 | 62808 | FA Loss on Sales/Disposals | Expenditure to record loss incurred when an asset is sold or disposed of at less than book value. Book value includes the purchase price, fees, taxes and other charges related to the purchase, less accumulated depreciation. | Y |
Expense | 2 | 62809 | Education Training Costs | Expenditures associated with employee training conducted internally or externally. See 62135 for educational services or 62204 for educational supplies. | Y |
Expense | 2 | 62810 | Relocation-Taxable | Expenditures to move newly hired employees to the University. This is a taxable amount and is included on the Federal Form W-2 and sent to all recipients of moving expense payments or reimbursements. | Y |
Expense | 2 | 62812 | Allowances | Expenditures for allowances. | Y |
Expense | 2 | 62813A | Employee Settlements | Expenditures for employee settlements made directly between the University and an employee. Payments are made for punitive damages, including those related to physical injury or physical sickness; for any compensatory damages for nonphysical injuries or sickness, such as employment discrimination or defamation. See 62127 for payments involving outside legal council. | Y |
Expense | 2 | 62814 | Tuition | Expenditures for tuition payments. | Y |
Expense | 2 | 62815 | Recruiting | Expenditures associated with recruiting students or athletes. | Y |
Expense | 2 | 62816A | Bad Debt Expense | Expenditures for an uncollectable receivable. | N |
Expense | 2 | 62817 | Meetings & Conference Costs | Expenditures for University sponsored meetings which may include light refreshments. See 62824 for official University entertainment. | Y |
Expense | 2 | 62818 | Breakage & Shortages | Expenditures for loss of inventory due to shortage or breakage. | Y |
Expense | 2 | 62819 | Arbitrage Rebate Tax | Expenditures for Arbitrage Rebate Tax. | Y |
Expense | 2 | 62821 | Theft Loss | Expenditures for loss due to theft. | Y |
Expense | 2 | 62822 | Freight & Expenses | Expenditures for shipment of goods only when billed separately by carrier. | Y |
Expense | 2 | 62823 | Licenses | Expenditures for purchases of licenses (i.e. computer, pesticide, swimming pool, electrical renewal, etc). | Y |
Expense | 2 | 62824 | Entertainment | Expenditures for official entertainment, community relations, or public relations that are directly related to the objectives of the University (i.e. tickets to shows/sporting events or meals). See 62817 for meeting or conference costs. | Y |
Expense | 2 | 62825 | Cash Over & Short | Expenditures to record amount of cash over or short from actual cash on hand. Primarily used by auxiliary operations and Treasury Services. | Y |
Expense | 2 | 62826 | Job Candidate Expense | Expenditures for food, lodging, and travel incurred by or on behalf of interviewees visiting the University. See 62316 & 62317 for employment ads (out-of-state & in-state). | Y |
Expense | 2 | 62831 | Student Loans Prin/Int Cancel | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62832 | Student Loan Cancel-Military | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62833 | Student Loan Cancel-Other | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62834 | Student Loan Cancel-Death | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62835 | Student Loan Cancel-Bankruptcy | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62836 | Student Loan Litigation Cost | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62837 | Student Loan Admin Expense | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62838 | Student Loan Collection Expense | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62839 | Student Loan Prin/Int-Assigned | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62840 | NSF Checks | Expenditure for NSF checks charged to University departments. | Y |
Expense | 2 | 62841 | Royalty Distributions | Expenditures paid to the owner of a right for the use of it (ex: theatrical royalties). | Y |
Expense | 2 | 62842 | Sporting Event Guarantees | Expenditures for contracted guarantees and gate receipt shares paid to visiting teams. | Y |
Expense | 2 | 62847 | Student Loan Cancel-Teacher 10% | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62848 | Student Loan Cancel-Teacher 15% | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62849 | Student Loan Cancel-Teacher 20% | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62850 | Student Loan Cancel-Teacher 30% | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62851 | Credit Card Charges | Expenditures assessed by a credit card agency for processing payments made to the University via a credit card (i.e. MasterCard or Visa). Note: Discover no longer accepted after 2/28/08. | Y |
Expense | 2 | 62852 | Bank Service Charges | Expenditures assessed by a bank for services provided to the University. | Y |
Expense | 2 | 62853 | Public Relation Expenses | Expenditures for non-instruction activities to promote the University in the community (i.e. candy for homecoming parade or door prizes for recruiting events). | Y |
Expense | 2 | 62854 | Foreign Exchange | Expenditures assessed to the University for the exchange of foreign currency. | Y |
Expense | 2 | 62855 | Inventory Adjustment | Expenditures to record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. | Y |
Expense | 2 | 62857 | Sports Event/Meet Expenses | Expenditures by Athletic Department related to participation in a sports event (ex: barricades or traffic candles). | Y |
Expense | 2 | 62861 | Moving Expense-State Agency | Expenditures for work orders performed by the Universitys Facilities Services for moving bookshelves, files to storage, furniture, etc. | Y |
Expense | 2 | 62863 | Relocation-Non taxable | Expenditures to move newly hired employees to the University (non-taxable). | Y |
Expense | 2 | 62866 | Fee Collection Expense | Expenditures for internal or external fee collection. | Y |
Expense | 2 | 62868 | Participant Support Costs | Expenditures to provide compensation to participants in research programs (i.e. subject reimbursement). | Y |
Expense | 2 | 62869 | Athletic Training Table | Expenditures associated with Athletic Training. See 62117H for housing expenses and 62117M for meal expenses. | Y |
Expense | 2 | 62871 | S/L Princ/Int Canc Health Serv Emp | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62872 | S/L Princ/Int Canc Law Enforc Emp | Expenditure for loan cancellation as allowed by federal regulations. | Y |
Expense | 2 | 62876 | Education/Training IT Staff | Expenditures associated with employee training conducted by staff from Information Technology. See 62135 for educational services or 62204 for educational supplies. | Y |
Expense | 2 | 62877 | Amortization Expense | The expense to record amortization of intangible assets. | Y |
Expense | 2 | 62878 | Parking Expense | Expenditures for University parking permits. These permits are limited to those necessary for University operations (i.e. day parking passes). | Y |
Expense | 2 | 62881 | Personnel Services Recharge | Expenditure abatement for internal or external recharge of salary/fringe benefits for University employees. | Y |
Expense | 2 | 62882 | Operating Expense Recharge | Expenditure abatement for internal recharge of operating expenses. | Y |
Expense | 2 | 62883 | Equipment Recharge | Expenditure abatement for internal recharge of equipment (ex: capital lease copiers). | Y |
Expense | 2 | 62885 | Late Payment Interest Penalty | Expenditures for Late Payment Interest Penalty. | Y |
Expense | 2 | 62889M | Internal Assessment-Operating | Internal recharges for operating services. | Y |
Expense | 2 | 62892 | Electronic Information Data | Expenditures for electronic information or data services. | Y |
Expense | 2 | 62899 | Other Expenses-General | Expenditures for other general expenses that do not fall under any other category, are non-recurring, and for an immaterial amount. Primarily used for budget purposes when specific expenditures cannot be identified at the time of budget development. Activity in this account will be monitored on a monthly basis and inappropriate use will be reclassified to the appropriate account. | Y |
Expense | 2 | 6289B | Budgeted Health Ben-Adjunct/Temp | Used for high level budgeting of health benefits for adjunct faculty or temporary employees which may be funded from a department's operating budget. Budget Use Only. | B |