UMDW HANDBOOK


    Use the UMDW ACCOUNT SEARCH to search for Account Codes.

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    Accounts that are under account '628OTH', 'Other'.

    Account TypeLevelAccount CodeAccount TitleDescriptionData Enterable
    Expense 2 62801DuesExpenditures for professional association dues. Memberships are limited to those that enhance the individuals or departments professional status within the University.Y
    Expense 2 62802SubscriptionsExpenditures 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 62804Taxes/Assessments/EtcExpenditures for miscellaneous taxes and assessments on State-used or owned properties.Y
    Expense 2 62805Depreciation ExpenseExpenditure to record depreciation of capital assets.Y
    Expense 2 62806Interest-Non Debt ServiceExpenditures 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 62808FA Loss on Sales/DisposalsExpenditure 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 62809Education Training CostsExpenditures associated with employee training conducted internally or externally. See 62135 for educational services or 62204 for educational supplies.Y
    Expense 2 62810Relocation-TaxableExpenditures 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 62812AllowancesExpenditures for allowances.Y
    Expense 2 62813AEmployee SettlementsExpenditures 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 62814TuitionExpenditures for tuition payments.Y
    Expense 2 62815RecruitingExpenditures associated with recruiting students or athletes.Y
    Expense 2 62816ABad Debt ExpenseExpenditures for an uncollectable receivable.N
    Expense 2 62817Meetings & Conference CostsExpenditures for University sponsored meetings which may include light refreshments. See 62824 for official University entertainment.Y
    Expense 2 62818Breakage & ShortagesExpenditures for loss of inventory due to shortage or breakage.Y
    Expense 2 62819Arbitrage Rebate TaxExpenditures for Arbitrage Rebate Tax.Y
    Expense 2 62821Theft LossExpenditures for loss due to theft.Y
    Expense 2 62822Freight & ExpensesExpenditures for shipment of goods only when billed separately by carrier.Y
    Expense 2 62823LicensesExpenditures for purchases of licenses (i.e. computer, pesticide, swimming pool, electrical renewal, etc).Y
    Expense 2 62824EntertainmentExpenditures 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 62825Cash Over & ShortExpenditures to record amount of cash over or short from actual cash on hand. Primarily used by auxiliary operations and Treasury Services.Y
    Expense 2 62826Job Candidate ExpenseExpenditures 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 62831Student Loans Prin/Int CancelExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62832Student Loan Cancel-MilitaryExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62833Student Loan Cancel-OtherExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62834Student Loan Cancel-DeathExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62835Student Loan Cancel-BankruptcyExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62836Student Loan Litigation CostExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62837Student Loan Admin ExpenseExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62838Student Loan Collection ExpenseExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62839Student Loan Prin/Int-AssignedExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62840NSF ChecksExpenditure for NSF checks charged to University departments.Y
    Expense 2 62841Royalty DistributionsExpenditures paid to the owner of a right for the use of it (ex: theatrical royalties).Y
    Expense 2 62842Sporting Event GuaranteesExpenditures for contracted guarantees and gate receipt shares paid to visiting teams.Y
    Expense 2 62847Student Loan Cancel-Teacher 10%Expenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62848Student Loan Cancel-Teacher 15%Expenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62849Student Loan Cancel-Teacher 20%Expenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62850Student Loan Cancel-Teacher 30%Expenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62851Credit Card ChargesExpenditures 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 62852Bank Service ChargesExpenditures assessed by a bank for services provided to the University.Y
    Expense 2 62853Public Relation ExpensesExpenditures 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 62854Foreign ExchangeExpenditures assessed to the University for the exchange of foreign currency.Y
    Expense 2 62855Inventory AdjustmentExpenditures to record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses.Y
    Expense 2 62857Sports Event/Meet ExpensesExpenditures by Athletic Department related to participation in a sports event (ex: barricades or traffic candles).Y
    Expense 2 62861Moving Expense-State AgencyExpenditures for work orders performed by the Universitys Facilities Services for moving bookshelves, files to storage, furniture, etc.Y
    Expense 2 62863Relocation-Non taxableExpenditures to move newly hired employees to the University (non-taxable).Y
    Expense 2 62866Fee Collection ExpenseExpenditures for internal or external fee collection.Y
    Expense 2 62868Participant Support CostsExpenditures to provide compensation to participants in research programs (i.e. subject reimbursement).Y
    Expense 2 62869Athletic Training TableExpenditures associated with Athletic Training. See 62117H for housing expenses and 62117M for meal expenses.Y
    Expense 2 62871S/L Princ/Int Canc Health Serv EmpExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62872S/L Princ/Int Canc Law Enforc EmpExpenditure for loan cancellation as allowed by federal regulations.Y
    Expense 2 62876Education/Training IT StaffExpenditures associated with employee training conducted by staff from Information Technology. See 62135 for educational services or 62204 for educational supplies.Y
    Expense 2 62877Amortization ExpenseThe expense to record amortization of intangible assets.Y
    Expense 2 62878Parking ExpenseExpenditures for University parking permits. These permits are limited to those necessary for University operations (i.e. day parking passes).Y
    Expense 2 62881Personnel Services RechargeExpenditure abatement for internal or external recharge of salary/fringe benefits for University employees.Y
    Expense 2 62882Operating Expense RechargeExpenditure abatement for internal recharge of operating expenses.Y
    Expense 2 62883Equipment RechargeExpenditure abatement for internal recharge of equipment (ex: capital lease copiers).Y
    Expense 2 62885Late Payment Interest PenaltyExpenditures for Late Payment Interest Penalty.Y
    Expense 2 62889MInternal Assessment-OperatingInternal recharges for operating services.Y
    Expense 2 62892Electronic Information DataExpenditures for electronic information or data services.Y
    Expense 2 62899Other Expenses-GeneralExpenditures 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 6289BBudgeted Health Ben-Adjunct/TempUsed 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