Expenditures related to the purchase of merchandise intended for resale. Examples include inventory for concessions, vending machines, and retail dining.
Associated Transaction Level Accounts
|
50001 |
Cost of Goods Sold |
|
50003 |
Inventory Shrinkage |
Compensation paid to full-time salaried faculty members.
Associated Transaction Level Accounts
|
50101 |
Salaries-Faculty 9 Mo-FT |
|
50103 |
Salaries-Faculty Summer-FT |
|
50105 |
Salaries-Faculty-12 Mo-FT |
|
50107 |
Salaries-Other Academic-FT |
Compensation paid to part-time salaried faculty members.
Associated Transaction Level Accounts
|
50121 |
Salaries-Faculty-Adjunct-PT |
|
50123 |
Salaries-Other Academic-PT |
|
50125 |
Salaries-Post Doctoral-PT |
|
50127 |
Salaries-Other Academic-TA/TF |
Compensation paid to salaried staff members.
Associated Transaction Level Accounts
|
50141 |
Salaries-Professional Admin |
|
50143 |
Salaries-Staff |
|
50145 |
Salaries-Staff-9 Mo |
Compensation paid to student employees.
Associated Transaction Level Accounts
|
50161 |
Salaries-Undergraduate |
|
50163 |
Salaries-Graduate TA |
|
50165 |
Salaries-Graduate RA |
|
50167 |
Salaries-Graduate Other |
Compensation paid to part-time staff.
Associated Transaction Level Accounts
|
50301 |
Wages-Faculty |
|
50321 |
Wages-Other Academic |
|
50341 |
Wages-Staff |
|
50361 |
Wages-Undergraduate |
|
50363 |
Wages-Graduate TA |
|
50365 |
Wages-Graduate RA |
|
50367 |
Wages-Graduate Other |
Compensation for additional payments such as longevity, overtime, augmentation, and other emoluments.
Associated Transaction Level Accounts
|
50401 |
Longevity Pay |
|
50403 |
Compensation Pay |
|
50404 |
Overtime Pay |
|
50405 |
One-time Merit Pay |
|
50409 |
Termination Payout |
|
50410 |
Term Payout-Death Benefit |
|
50411 |
Emolument Pay |
|
50413 |
Hazardous Duty Pay |
|
50415 |
Augmentation Pay |
|
50417 |
Payroll Wage Suspense |
Expenditures related to employer-paid benefits, including insurance, retirement, Social Security, workers’ compensation, and unemployment insurance.
Associated Transaction Level Accounts
|
50501 |
Payroll Tax Expense |
|
50502 |
Payroll Tax Suspense |
|
50503 |
Unemployment Benefits Expense |
|
50504 |
Retiremnt Exp-ORP High Diff |
|
50505 |
Retirement Expense-ORP |
|
50506 |
Retirement Expense-ORP High |
|
50507 |
Retirement Expense-TRS |
|
50508 |
Pension Contribution Offset |
|
50509 |
Retirement Surcharge-TRS |
|
50510 |
Pension Expense - TRS |
|
50511 |
Employee Group Insurance |
|
50512 |
OPEB Contribution Offset |
|
50513 |
Retiree Group Insurance |
|
50514 |
OPEB Expense - ERS |
|
50515 |
Workers Comp Expense |
|
50517 |
Net Change in Vacation Accrual |
|
50519 |
TRS New Members |
|
50521 |
Tuition Remission - U/G |
|
50523 |
Tuition Remission - Graduate |
|
50524 |
Prior Yr Payroll Related Adj |
|
50525 |
Other Payroll Related Costs |
|
50529 |
Payroll Benefit Suspense |
Expenditures for services typically performed by professionals whose occupations involve providing such services. Examples include consulting, advertising, and other specialized services.
Associated Transaction Level Accounts
|
51001 |
Consltng Services-Info Tech |
|
51003 |
Information Technology Srvcs |
|
51005 |
Data Processing Services |
|
51101 |
Medical Services |
|
51111 |
Veterinary Services |
|
51201 |
Advertising-Public Info |
|
51211 |
Advertising-Employee |
|
51221 |
Advertising-Procurement |
|
51231 |
Advertising-PR/Advncmnt |
|
51301 |
Financial & Acct Services |
|
51311 |
Investment Mangmnt Fees |
|
51313 |
Banking Fees |
|
51315 |
Credit Card Fees/Discounts |
|
51317 |
Debt Issuance Fees |
|
51331 |
Business Consulting Services |
|
51333 |
Temp Emplymnt Agency Fees |
|
51335 |
Property Mgmt Fees |
|
51337 |
Accreditation Fees |
|
51401 |
Legal Services |
|
51403 |
Filing Fees-Documents |
|
51405 |
Court Costs |
|
51407 |
Witness Fees |
|
51409 |
Investigation Expenses |
|
51451 |
Collection Agency Fees |
|
51501 |
Architectural/Engineering Svc |
|
51503 |
Production Svc |
|
51511 |
Game Officials |
|
51513 |
Game Event Staff |
|
51515 |
Game Announcers |
|
51601 |
Security Service |
|
51605 |
Security Installations |
|
51611 |
Subcontracts <= $25,000 |
|
51613 |
Subcontracts > $25,000 |
|
51621 |
Participant Travel |
|
51623 |
Participant Stipend |
|
51625 |
Participant Subsistence |
|
51627 |
Participant Other |
|
51628 |
Research Pd Tuition Subj to F&A |
|
51629 |
Research pd Tuition Not Subj F&A |
|
51630 |
Prof Fees Exp |
|
51633 |
Food Svc-Catering-Exp |
|
51635 |
Translation Services |
|
51636 |
Instructional Services |
|
51637 |
Appraisal Services |
|
51639 |
Guest Artists & Musicians |
|
51641 |
Editing Services |
|
51643 |
Partic. Costs - Subject to F&A |
|
51645 |
Video & Recording Services |
|
51647 |
Moving & Hauling Services |
|
51649 |
Photography Services |
Expenditures for reimbursable domestic and international travel.
Associated Transaction Level Accounts
|
52501 |
TIS Non-Airfare-Public Trans |
|
52503 |
TIS Airfare |
|
52505 |
TIS Mileage |
|
52507 |
TIS Act Exp-Overnight Trvl |
|
52509 |
TIS Incidental Exp |
|
52511 |
TIS Meals |
|
52513 |
TIS Lodging |
|
52515 |
TIS Non-Ovrnght trvl (Meals) |
|
52517 |
TIS Bd Mber Meal & Lodg Exp |
|
52531 |
TOS Non-Airfare-Public Trans |
|
52533 |
TOS Airfare |
|
52535 |
TOS Mileage |
|
52537 |
TOS Meals-Overnight Travel |
|
52539 |
TOS Lodging-Ovrnt Travel |
|
52541 |
TOS Incidental Exp |
|
52543 |
TOS Mls & Ldg Not Exc Loc-Bsd |
|
52547 |
TOS Prospective State Emp |
|
52549 |
TOS Meals Non Overnight Trvl |
|
52561 |
NonUS-NA-Non-Airfare-PubTrans |
|
52563 |
NonUS-NA-Airfare |
|
52565 |
NonUS-NA-Mileage |
|
52567 |
NonUS-NA-Meals |
|
52569 |
NonUS-NA-Lodging |
|
52571 |
NonUS-NA-Incidental Exp |
|
52573 |
NonUS-NA-Apt/House Rntl Exp |
|
52601 |
TF-Airfare-Foreign |
|
52602 |
Foreign Travel - Mileage |
|
52603 |
TF-Ground TranspRT-Foreign |
|
52605 |
TF-Car Rental-Foreign |
|
52607 |
TF-Lodging-Foreign |
|
52609 |
TF-Meals-Foreign |
|
52611 |
TF-Incidental Exp |
|
52701 |
Travel-Entertainment |
|
52703 |
Travel-Apt/House Rental Exp |
|
52707 |
Travel-Student |
Expenditures for all other operating expenses not specifically categorized elsewhere.
Associated Transaction Level Accounts
|
52705 |
Travel-Employee Relocation |
|
54401 |
Interest Expense-Operating |
|
54851 |
Claims and Judgements |
|
55001 |
UBIT Fed Taxes |
|
55003 |
Property Taxes |
|
55005 |
Other Taxes |
|
55007 |
Penalties-Tax |
|
55051 |
Insurance Premiums |
|
55055 |
Insurance Prms-Apprvd Board |
|
55061 |
Insurance Claims |
|
55063 |
Claims Rcpt-Feb21 Winter storm |
|
55071 |
Postage-Domestic |
|
55073 |
Postage-International |
|
55075 |
Express Mail Delivery Services |
|
55081 |
Shipping |
|
55101 |
DUES AND MEMBERSHIPS |
|
55103 |
TEACHER CERTIFICATION |
|
55105 |
OTHR LICENSE EXP |
|
55151 |
ROYALTIES EXP |
|
55161 |
PATENT EXP |
|
55201 |
Honoraria and Speakers |
|
55203 |
Awards Exp-Employee |
|
55205 |
Awards Exp-Non-Employee |
|
55207 |
Sponsorship Exp |
|
55251 |
Registration Fees-Emply Trng |
|
55253 |
Training Exps - Othr Non Trvl |
|
55261 |
Conference Registration |
|
55271 |
Game Guarantees Expense |
|
55273 |
Tournament Expense |
|
55274 |
Game Day Exp |
|
55351 |
Business Meals |
|
55353 |
Event Food & Beverage |
|
55355 |
Student Events & Entertainment |
|
55357 |
Non-Event Food & Beverage |
|
55361 |
In-Patient Care |
|
55362 |
Out-Patient |
|
55401 |
Fines & Late Penalties Costs |
|
55403 |
Parking Expense |
|
55405 |
Testing, Grading, Exam Svcs |
|
55410 |
Tuition Rebates |
|
55413 |
Books RefrNC Mtrls-NonCap |
|
55415 |
Cash Over and Short |
|
55417 |
Donation and Contribution Exp |
|
55419 |
Human Subjects Expense |
|
55421 |
Administrative Rebate |
|
55999 |
General Other Expense |
|
56000 |
F&A Expense |
|
58001 |
Adjustments-Prior Yr Accounts |
|
58101 |
Lapsed Appropriations |
|
58110 |
Asset Retirement Oblig Expense |
|
58201 |
Othr Nonoperating Exps |
|
58203 |
Federal Perkins Finance Exp |
|
58205 |
Inst HEERF - Foregone Revenue |
Expenditures for general supplies and non-capitalized equipment. Examples include consumables, chemicals, gases, fuels, lubricants, athletic team uniforms and equipment, medical supplies, and postal services.
Associated Transaction Level Accounts
|
53001 |
Supplies-Office |
|
53003 |
Supplies-Instructional |
|
53005 |
Supplies-Computer |
|
53007 |
Supplies-Catering and Dining |
|
53009 |
Supplies-Other |
|
53011 |
Supplies-Vehicle Gasoline |
|
53013 |
Supplies-Medical |
|
53015 |
Plants |
|
53017 |
Parts-Computer Equipment |
|
53018 |
Computer Software Exp |
|
53019 |
Parts-Furnishings and Equip |
|
53020 |
Alterations & Embroidery |
|
53021 |
Fabrics and Linens |
|
53022 |
Uniforms |
|
53023 |
Promotional Items |
|
53051 |
Books, Prdcls, Jrnls, Micrflms |
|
53053 |
Electronic Info Resources |
|
53055 |
Record Storage Exp |
|
53071 |
Lab Supplies |
|
53073 |
Supplies-Chemicals Gases |
|
53075 |
Animals |
|
53081 |
Maintenance Supplies-Elct |
|
53083 |
Maintenance Supplies-Plmbng |
|
53084 |
Supplies-Ag,Const,Hardware |
|
53085 |
Supplies-Custodial |
|
53087 |
Supplies-Security/Life Safety |
|
53089 |
Supplies-HVAC |
|
53101 |
Furnishings Eqpmnt Othr-NonCap |
|
53102 |
Furnishings & Eqpmnt-Contolled |
|
53103 |
Computer Equipment-NonCap |
|
53104 |
Computer Equipment-Controlled |
|
53105 |
Telecom-Equipment -NonCap |
|
53106 |
Furn&Equipmt-Controlled-Drones |
|
53111 |
Maintenance Equipment |
|
53113 |
Othr Equipment |
|
53115 |
Other Equip-Interntl No F&A |
Expenditures for communication and utility fees, including those associated with telecommunication and utility contracts.
Associated Transaction Level Accounts
|
53301 |
Telecom-Long Distance |
|
53303 |
Telecom-Monthly Charge |
|
53305 |
Telecom-Parts and Supplies |
|
53307 |
Telecom-Othr Service Charges |
|
53309 |
Telecom-Equipment Rental |
|
53311 |
Telecom-Dedicated Data Crct |
|
53313 |
Telecom-Internet Monthly Chrg |
|
53331 |
Telecom-Maintenance & Rpr |
|
53333 |
Telecom-Infrastructure-Expd |
|
53401 |
Utilities-Gas |
|
53403 |
Utilities-Electric |
|
53405 |
Utilities-Water |
|
53407 |
Utilities-Sewer |
|
53409 |
Utilities-Hzrds Wst Dspsl Svcs |
|
53411 |
Utilities-Wst Dspsl -Non-Haz |
|
53413 |
Utilities-Recycling Svcs |
|
53415 |
Utilities-Other |
Expenditures for non-capital projects, scheduled maintenance, emergency repairs, and similar costs. These expenses should not include capitalizable items.
Associated Transaction Level Accounts
|
53501 |
R/M- Computer Software |
|
53503 |
R/M Computer Eqpmnt |
|
53505 |
R/M-Equip |
|
53507 |
R/M-Motor Vehicles |
|
53509 |
R/M-R/P-Land |
|
53510 |
R/M R/P-Buildings |
|
53511 |
R/M-R/P-FacOthImprv-Expnsd |
|
53512 |
R/M-R/P-Infrastructure |
|
53513 |
R/M -Eqp Svc & Rpr-Non-Cptl |
|
53515 |
R/M-P/P-Expd |
|
53517 |
R/M-P/P-Mot Vehcl-Expd |
|
53519 |
R/M-Custodial Services |
|
53521 |
R/M-Extermination Pest Control |
|
53551 |
Facilities Alt and Renov |
Expenditures for non-capital rental fees.
Associated Transaction Level Accounts
|
53601 |
Rental-Automobile |
|
53603 |
Rental-Comp Equip |
|
53605 |
Rental-Software Licenses |
|
53607 |
Rental-Land |
|
53609 |
Rental-Ofc Bldngs Ofc Spc |
|
53611 |
Rental-Service Bldngs |
|
53613 |
Rental-Rfrence Material |
|
53615 |
Rental-Frnshng Equip |
|
53617 |
Rental-Facilities |
|
53618 |
Rental-Facilities Not Sbj F&A |
Expenditures for non-capital lease fees.
Associated Transaction Level Accounts
|
53651 |
Operating Lease-Automobile |
|
53653 |
Operating Lease-Comp Equip |
|
53655 |
Operat Lease-Software Licenses |
|
53657 |
Operating Lease-Land |
|
53659 |
Operating Lease-Bldngs Ofc Spc |
|
53661 |
Operating Lease-Service Bldngs |
|
53663 |
Operat Lease-Rfrence Material |
|
53665 |
Operating Lease-Frnshng Equip |
|
53667 |
Operating Lease-Facilities |
Expenditures for printing and copying documents, including costs associated with publications, printing services, and copying expenses.
Associated Transaction Level Accounts
|
53701 |
Printing Services |
|
53731 |
Publications Services |
|
53733 |
Publication Distribution Exp |
|
53761 |
Copy Services |