|ADVERTISING Payments for advertisements (e.g., legal notices, job ads, etc.) placed in newspapers, magazines, registers, etc. Also for payments of authorized promotional type expenses for marketing programs or activities
||Expense for classified advertising.
||Expense for promotional advertising.
||Expense for advertising not defined by another expense account.
|ATHLETICS For use by Athletics only
||Athletic Event Costs
||Expense for costs incurred for athletic events.
||Athletic Training Costs
||Expense for athletic training costs.
||Athletic Domestic Travel – Recruiting
||Expense for authorized travel for athletic recruiting conducted in the U.S Note: All foreign travel must use the foreign travel accounts listed below.
||Athletic Domestic Travel -Team
||Expense for authorized travel for athletic team events conducted in the U.S Note: All foreign travel must use the foreign travel accounts listed below.
|BOOKS/SUBSCRIPTIONS For general campus use.
||Membership / Dues
||Expense for membership costs / dues.
||Subscription / Reprints
||Expense for cost of subscription or reprinted material.
||Expense for books purchased.
|LIBRARY For library use only
||Library – Books
||Expense for library books purchased.
||Library – Periodicals
||Expense for library periodicals purchased.
||Library – Audio/Visual
||Expense for library audio / visual purchased.
||Library – Other
||Expense for library materials purchased not defined by another account.
|CONSULTANTS/SUBCONTRACTS Payments for purchase of professional and/or contractual services of a general nature not covered under another account category
||Expense for payment of consultant services.
||Expense for payment of honoraria to speaker, etc.
||Expense for payment if other non-employees services.
||Consultants – Other
||Expenses for consultants other costs.
||Other Professional Fees
||Expense for payment of professional fees not defined by any other expense account.
||Subcontracts Sponsored Project
||Expense for payment of subcontracts through a sponsored project for which F&A is an allowable charge.
||Subcontract Sponsor No Overhead
||Expense for payment of subcontracts through a sponsored project for which F&A is not an allowable charge.
||Subcontracts – Federal Work Study
||Expense for payment of subcontracts through Federal Work Study
||Subcontracts – Nonsponsored
||Expense for payment of nonsponsored subcontract costs.
||Expense for payment of medical services.
||Other Fees and Expenses
||Expense for payment of non-employee fees/costs not defined by another expense account
||Education and Research Services
||Expense for payment of services provided for education or research.
|CAPITALIZED EXPENSES For use by Accounting Departments only
||Capitalizable expense for building renovations.
||Capitalizable expense for building upgrades.
||Capitalizable expense for new buildings.
||Land & Building Purchase
||Capitalizable expense for land and building purchases.
||Capitalizable expense for building renovation.
||Capitalizable expense for building upgrades.
||Building Fixed Equipment
||Capitalizable expense for building fixed equipment.
||Land Improvements – Capital
||Capitalizable expense for land improvements.
||Capitalizable expenses for building construction.
||Land & Building Improvement Other
||Capitalizable expenses for land and building improvements.
||Expense for purchase of data processing supplies.
||Data processing and Wiring Services
||Expense for cost of data processing and wiring services.
||Online Access; Internet Service
||Expense for cost of online access; Internet service.
||Computer Paper Costs
||Expense for computer paper costs.
||Disk Storage Costs
||Expense for disk storage costs.
||Information Technology – General Services Other
||Expense for general information technology services.
|EQUIPMENT AND FURNITURE
||Expense for acquisition of art.
||Personal Computers Less Than $5,000
||Expense for purchase of personal computer costing less than $5,000.
||PDA’s Less Than $5,000
||Expense for purchase of PDA costing less than $5,000.
||Server / Mainframe Less Than $5,000
||Expense for purchase of server / mainframe costing less than $5,000.
||Cell Phones / Pager Less Than $5,000
||Expense for purchase of cell phone or pager costing less than $5,000.
||Software Purchases Less Than $5,000
||Expense for purchase of software costing less than $5,000.
||Equipment Less Than $5,000
||Expense for purchase of miscellaneous equipment less than $5,000.
||Furniture Less Than $5,000
||Expense for purchase of furniture costing less than $5,000.
||Computer Hardware Less Than $5,000
||Expense for purchase of computer hardware costing less than $5,000.
||Computing Network Devices Less Than $5,000
||Expense for purchase of computer network device costing less than $5,000.
||Printers Less Than $5,000
||Expense for purchase of printers costing less than $5,000.
||Copiers Less Than $5,000
||Expense for purchase of copiers costing less than $5,000.
||Expense for purchase of Food Service equipment – (Dining Service only) greater than $5,000.
||Expense for purchase of office furniture greater than $5,000.
||Expense for purchase of office machines greater than $5,000.
||Expense for purchase of academic laboratory equipment greater than $5,000.
||Expense for purchase of educational (non-laboratory) equipment greater than $5,000.
||Expense for purchase of maintenance (not grounds) equipment greater than $5,000.
||Expense for purchase of general building equipment greater than $5,000.
||Expense for purchase of passenger vehicle greater than $5,000.
||Expense for purchase of vehicle (non-passenger) greater than $5,000.
||Expense for purchase of grounds maintenance equipment greater than $5,000.
||Equipment-Printing / Publishing
||Expense for purchase of equipment for printing / publishing greater than $5,000.
||Expense for purchase of athletic equipment greater than $5,000.
||Equipment-Audio / Visual
||Expense for purchase of audio / visual equipment greater than $5,000.
||Expense for purchase of recreational equipment greater than $5,000.
||Computer-PCs > $5000
||Expense for purchase of personal computer costing more than $5,000.
||Computer-Data Communication > $5000
||Expense for purchase of computer-data communication greater than $5,000.
||Computer-Servers > $5000
||Expense for purchase of server / mainframe greater than $5,000.
||Equipment – Fabricated
||Expense for purchase of fabricated equipment greater than $5,000.
||Computer-Software > $5000
||Expense for purchase of computer software greater than $5,000.
||Software Subscription > $5000
||Expense for purchase of a software subscription greater than $5,000.
||Copier > $5000
||Expense for purchase of copiers greater than $5,000.
|EVENTS AND ENTERTAINMENT
||Expense for cost of hosting a conference.
||Receptions, Dinners/SU Catered
||Expense incurred for a reception or dinner catered by catering services.
||Expense incurred for a reception or dinner catered by a non-University caterer.
||Expense for cost incurred to produce a University sponsored event.
||Bands and Performers
||Expense for payment to band or performer at a University sponsored event.
||Promotion-SU Event Tickets
||Expense for purchase of University event tickets for promotional purposes.
||Tickets/Tables – Non-SU Event
||Expense for purchase of a table or tickets to an event not sponsored by the University.
||Tickets/Tables – SU Event
||Expense for purchase of table or tickets to an event sponsored by the University.
||Special Events Other
||Expense for cost related to Special Events (i.e. Homecoming).
||Expense for cost of business meals, etc.
|FEES – PROFESSIONAL, BANKING AND INVESTMENT
||Audit Fees & Expenses
||Expenses for services by accounting firms involving consulting, accounting and auditing financial records.
||Legal Fees & Expenses
||Expenses for legal services provided by a private firm or individual.
||Expense for cost of collection services.
||Bank Service Charges
||Expense for bank service charges (e.g., charges for services to maintain bank accounts), bank card service charges (e.g., charges in connection with accepting/processing customer credit card payments.
||Cash Over/Short-Cash Deposits
||Expense for deposits over /short.
||Investment Income Expense
||Expense for costs associated with investment income.
||Expense for maintenance of vehicles.
||Expense for maintenance of dining equipment (Dining services only).
||Expense for maintenance of office equipment.
||Maintenance-Data processing Hardware
||Expense for maintenance of data processing hardware.
||Expense for maintenance of laboratory equipment.
||Maintenance-Data processing Software
||Expense for maintenance of data processing software.
||Expense for maintenance of dormitory equipment.
||Expense for maintenance not defined by another expense account.
||Expense for chemical / hazardous waste disposal.
||Expense for medical waste disposal.
||Expense for radioactive waste disposal.
||Adv – Admissions Field Programs
||Expense for advertising Admission Field Programs.
||Expense for insurance payments.
||Expense for training costs.
||Expense for refunds paid that are not more properly recorded as a reduction of revenue.
||Bad Debts Expense
||Expense for uncollectible accounts.
||Expense for any expense item not more properly be recorded in another account.
||Expense for campus parking fees.
||Expense for cost of subsidies.
||Expense for royalty payments.
||Expense for purchase of allowable employee gifts – Non-Taxable.
||Expense for purchase of allowable employee gifts – Taxable.
||Facilities and Administration Expense
||Expense for facilities and administration.
- Note: This account may only be used with a Sponsored Chartstring
||Expense for facilities and administrative costs – Restricted accounting use only.
||Expense for General Administrative Services.
||Expense for depreciation.
||Expense for interest.
||Expense for special accruals.
||Expense for yearend.
||Expense for budget write-down.
||Expense for NIH Restriction.
||Expense relating to endowment income.
||This account number should only be used as part of a Journal Entry transaction when there is an equal and offsetting amount debited or credited to the same account number in a different chartstring. It should never be used as only one side of a transaction, and never be used for a Purchasing/Accounts Payable, Payroll or other non-Journal Entry transaction.
||Prior Year Costs
||Expense for prior year costs.
||Project Budget Variance
||Expense for project budget variance
||Restricted Interest Income
||Expense relating to restricted interest income.
||Expense for error suspense.
||Expense for real estate taxes.
||Capital Projects Clearing
||Expense for capital projects clearing (not for general campus use).
||Capital Projects Distribution
||Expense for capital projects distribution (not for general campus use).
||Payment & Actuarial-Annuities Adjustment
||Expense for payment and actuarial annuities adjustment.
||Payment & Actuarial-A&L Inc Payment
||Expense for payment and actuarial A & L Inc Payment.
||Payment & Actuarial-SIA Net Asset
||Expense for payment and actuarial SIA net asset.
||Expense for cost of maintenance – housing zone.
||Expense for cost of maintenance provided by Physical Plant.
||Expense for cost of grounds maintenance.
||Expense for cost of maintenance provided by contractors
||Expense for cost of custodial services.
||Trash Removal Services
||Expense for cost of trash removal.
||Payment for incoming and outgoing transportation charges that cannot be charged as a part of the original cost of a commodity (e.g., specimens received by laboratories, hire of freight vehicles, United Parcel Service (UPS) shipping charges, etc.)
||Payments for purchase of stamps and for the cost of filling postage meters. Also, services provided by the U.S. Postal Service for reply mail, bulk mailing account, etc .NOTE: (1) Postage expense does not include rental of postage equipment, mail box rental
||Expense for cost of preprinted forms.
||Reports or Bulletins
||Expense for cost of preprinted reports or bulletins.
||Printing and Graphics
||Expense for printing and binding of reports, documents, books, etc., and other contractual printing costs.
||Expense for duplication costs.
||Expense for services providing still, video, or digital photography.
||Expense for publication costs.
||Printing and Publications-Other
||Expense for printing or publication costs not defined by another expense account.
|PURCHASES FOR RESALE For use by auxiliaries only
||Drumlins Pro-Shop Resale
||Expense of items purchased for resale in Drumlins pro-shop.
||New Text Books Resale
||Expense of new text books purchased for resale in Bookstore.
||Used Text Books Resale
||Expense of used text books purchased for resale in Bookstore.
||General Books Resale
||Expense of general books purchased for resale in Bookstore.
||Office Supplies Resale
||Expense of office supplies purchased for resale in Bookstore.
||Expense of giftware/accessories purchased for resale in Bookstore.
||Art Supplies Resale
||Expense of art supplies purchased for resale in Bookstore.
||Collegiate Clothing Resale
||Expense of clothing purchased for resale in Bookstore.
||Expense of photography purchased for resale in Bookstore.
||Expense of sundries purchased for resale in Bookstore.
||Service Fees Resale
||Expense of service fees provided for resale in Bookstore.
||Graphics & Decor Resale
||Expense of graphics and decor purchased for resale in Bookstore.
||Rental Equipment Resale
||Expense of equipment purchased for rental from Bookstore.
||Computer Supplies Resale
||Expense of computer supplies purchased for resale in Bookstore.
||Computer Hardware Resale
||Expense of computer hardware purchased for resale in Bookstore.
||Expense of magazines purchased for resale in Bookstore.
||Dell Computers Resale
||Expense of Dell computers purchases for resale by the Bookstore.
||Food Issues-Commissary Resale
||Expense of food issues purchased for resale by the Commissary.
||Expense of items purchased for direct resale by the Commissary.
||Custodial Issues Commissary
||Expense of custodial issues purchased for resale by the Commissary.
||Supplies Issues Commissary
||Expense of supplies issues purchased for resale by the Commissary.
||Expense of miscellaneous items purchased for resale by the Commissary.
||Inventory Variance Resale
||Expense of inventory variance of items for resale by the Commissary.
||Non-Food Purchases Resale
||Expense of non-food purchased for resale by the Commissary.
||Auxiliary Services-Employee Meals
||Expense incurred by auxiliary service for employee meals.
||Expense incurred by auxiliary concession operation.
||Steam – Steam Station Resale
||Expense of steam production for steam station resale.
||Expense of pharmaceutical purchases for resale.
||Finished Printing Resale
||Expense of finished printing production for resale.
||Expense of miscellaneous printing production for resale.
||Expense of sub-contract printing services for resale.
||Expense of sub-contract binding services for resale.
||Paper, Ink, Plates, Negatives
||Expense of paper, ink, plates and negatives used in production for resale.
||Auxiliary Special – Other
||Expense of an auxiliary not more properly classified by another expense account.
||Purchases for Resale Other
||Expense of purchases for resale not more properly classified by another expense account.
|Utilities Payments to suppliers of utilities and utility type services, such as steam or other heat, water, sewage disposal, etc.
||Utilities – Fuel Oil
||Expense for purchase of fuel oil.
||Utilities – Electricity
||Expense for purchase of electricity.
||Utilities – Natural Gas
||Expense for purchase of natural gas.
||Utilities – Water
||Expense for purchase of water.
||Utilities – Steam
||Expense for purchase of steam.
||Utilities – Gas And Oil
||Expense for purchase of gas and oil.
||Expense for rental of office equipment.
||Expense for rental of a vehicle.
||Rentals-Data processing Hardware
||Expense for rental of data processing hardware.
||Expense for rental of copy machine.
||Expense for rental of a facility; room rent.
||Rentals-Data processing Software
||Expense for rental of data processing software.
||Expense for leases that will result in eventual University ownership of the item.
||Expense for rental special rentals by an auxiliary.
||Expense for other rentals not more properly classified in another account.
|ROOM AND BOARD
||Expense for cost of room for resident advisors.
||Expense for cost of board for resident advisors.
||Expense for cost of room for students.
||Expense for cost of board for students.
||Laundry / Dry Cleaning Services
||Expense for cost of laundry / dry cleaning services.
||Audio / Visual Services
||Expense for cost of audio / visual services.
||Expense for cost of moving.
||Word Processing Services
||Expense for cost of word processing services.
||Micro-Fiche / Film Services
||Expense for cost of micro-fiche / film services.
||Film Rental Services
||Expense for cost of film rental.
||Library Search Services
||Expense for cost of library search services.
||Expense for cost of security services.
||General Services Other
||Expense for cost of general services not more properly classified in another account.
||Expense for cost of digital certificates.
|SPONSORED ACCOUNTING SPECIAL For use with sponsored projects only
||Expense for subject fees charged to sponsored projects.
||Sponsored Tuition Exchange Program
||Expense for tuition exchange charged to sponsored projects.
||Sponsored Tuition – Remitted
||Expense for remitted tuition charged to sponsored projects.
||Sponsored Room and Board
||Expense for room and board charged to sponsored projects.
||Sponsored Travel Trainee
||Expense for trainee travel charged to sponsored projects.
||Expense for prizes charged to sponsored projects.
||Expense for stipends charged to sponsored projects.
||Sponsored Tuition / Fees
||Expense for tuition, fees charged to sponsored projects.
||Sponsored Scholarship Graduate
||Expense for graduate student scholarships charged to sponsored projects.
||Sponsored Fellowship Graduate
||Expense for graduate student fellowship awards charged to sponsored projects.
||Sponsored Special Graduate
||Expense for graduate student special grants charged to sponsored projects.
||Expense for Pell grants for traditional students / campus.
||Expense for Pell grants for non-traditional students / University College.
||Expense for sponsored project overruns.
||Expense for office supplies.
||Expense for laboratory supplies.
||Supplies-Educational Supplies (other than laborato
||Expense for educational supplies (other than laboratory).
||Expense for custodial supplies.
||Expense for uniforms.
||Expense for paper.
||Supplies-Audio / Visual
||Expense for audio visual supplies.
||Expense for copier supplies.
||Expense for vehicle parts.
||Expense for service supplies.
||Expense for recreation supplies.
||Expense safety supplies.
||Expense dormitory supplies.
||Expense mailing labels.
||Expense for supplies not more properly classified in another expense account.
|TELECOMMUNICATIONS Payments for communications charges for service required, such as telephone, telegraph, radio, mobile phone (cellular), pager (beeper), etc
||Expense for toll telephone calls.
||Expense for local telephone calls.
||Telephone – International Long Distance
||Expense for International long distance calls.
||Expense for telephone installation.
||Expense for voice mail.
||Expense for telephone line charge.
||Expense for cell phone service.
||Expense for telephone service not more properly classified by another expense account.