Operating Expense Account Codes. Account Code. Description Data Entry FRS subcode

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1 7000 Expenditures Budget only 4000 budget only 7001 DO NOT USE FRS Expenditures Yes 4000/4002/4076/ Pcard Clearing Yes Pcard office only 7100 Contractual Services No 7101 Audit Fees Expense Yes Legal Fees Expense Yes Honorarium and Consultant Yes Declining Balance Card Yes Honorarium and Cons-Cont-Ed Yes DO NOT USE Cons Ot Ind to 10m Yes DO NOT USE Cons Ot Ind ov 10m Yes DO NOT USE Cons Ind to 10m Yes Subcontract Costs - No F & A Yes C/S Not Indiv to 25m Yes C/S Not Indiv Over 25m Yes C/S Individual to 25m Yes C/S Individual over 25m Yes Workshop Stipend Yes Information and Communication No 7151 Advertising Yes Institutional Dues & Memberships Yes Institutional Subscriptions Yes Postage and Freight Yes Bulk Mail - Cont Ed Yes Federal Express Yes Telephone Expense Yes Outbound Phone Services Yes Inbound Phone Service Yes Bellsouth Recurring Yes Telephone Misc Hours Yes Calling Card Expense Yes Telephone Equipment Yes Pager Equip Expense Yes Printing Yes Binding and Publications Yes Pub/Design Svc Reimbursement Yes Bulletins and Catalogs Yes Page Charges Yes Internet/Web Services Yes Software Rent/Lease Yes Software Purchase Yes 4175/ Software Maintenance Support Yes Design - Printing Services Yes account_code_template_ for web Page 1

2 7200 Travel Budget only 7205 Travel Air Yes Travel Rail/Bus Yes 7215 Travel Non-Overnight In-State Yes 7216 Travel Over 60 Days Taxable Yes 7220 Travel Expense Yes 4220/4210/4200/4204/ Athletic Lodging Yes Private Car Mileage Yes Travel UAH Vehicle Yes Vehicle Rental Yes Personnel Recruitment Yes Personnel Recruitment Advertisement Yes Moving Expense Yes Taxable Moving Expense Yes 7240 Athletic Recruitment Yes Visting Team Expense Yes Home Team Expense Yes Reimb Travel Nonemployee Yes Workshop Participant-Travel Yes International Travel Budget only 7251 International Travel Expense Yes 7252 International Travel Air Yes 7253 International Travel Rail/Bus Yes 7254 International Travel Rental Yes 7255 International Private Car Mileage Yes 7256 International Travel Over 60 Days Taxable Yes 7300 Occupancy and Maintenance No 7301 Rollforward from FRS-no description Yes 4300/4305/4367/4370/4375/4393/ Maintenance & Rep Buildings Yes Building Alterations Yes Maint and Repair Equip Yes Maint and Repair Grounds Yes Maintenance Agreements Yes Contractual Pest Services Yes Other Occup & Maintenance Yes RI Tank Repair Yes Hazardous Material Handling Yes Insurance Yes 4350/ Rental of Equipment Yes 4354/ Rental of Premises Yes Lease of Vehicle Yes Maint. & Repair Vehicle Yes Motor Pool Fuel Purchases Yes Fuel Chargebacks Yes 7318 Maint and Repair Athletic Fields Yes 7319 Fac & Oper Mechanical Contract Svcs Yes 7320 Fac & Oper Electrical Contract Svcs Yes 7321 Fac & Oper Other Contract Svcs Yes account_code_template_ for web Page 2

3 7322 Charger Cycle Maintenance Yes 7350 Utilities Summary Budget only 4400 budget only 7351 Utilities Yes 4400/4457/ Gas/Utilities Yes Electric & Outdoor Light Yes Propane Gases Yes Service Charge - Utilities Yes Sewer Yes Taxes - Utilities Yes Fuel Oil Yes Fac Rental/Utilities Yes Water Yes Garbage Pickup Yes Fire Protection Yes Supplies and Materials Summary No 7401 Xerox & Duplicating Yes Inter-Library Loans Yes Furniture < $5,000 Yes Office Supplies Yes Computer Room Supplies Yes Educational Supplies Yes Janitorial Supplies Yes Building Supplies Yes Ground Supplies Yes Heating and A/C Supplies Yes Carpentry Supplies Yes Electrical Supplies Yes Painting Supplies Yes Plumbing Supplies Yes General Maint Supplies Yes Construction Crew Yes Locksmith Supplies Yes Aero Air Supplies Yes Supply & Material - Prog - CE Yes Athletic Misc Supplies Yes Athletic Event/Special Event Yes Books <Non Library> Yes Medical Supplies Yes Drugs Yes Other Supplies and Materials Yes 4500/4560/ Special Research Supplies Yes Chemical Supplies Yes Radioactive Supplies Yes Ipods, PDAs, etc with VP approval Yes 7433 Computer & Peripheral Supplies Yes Laboratory Supplies Yes Supplies Equip Manufacturing Yes 4570 account_code_template_ for web Page 3

4 7436 Equip Manufacturing - Ind Cost Yes Supplies UAH Bookstore Yes Facility Equip Usage Yes Conference Expense Yes Hazardous Chemicals Yes Stockroom Inventory Yes Phys Plant Stockroom Yes Range Time Yes Aerophysics Expendable Yes Lab Equipment $2,000-$4,999 Yes 7453 Internal Enhancements $2,000-$4,999 Yes 7455 Music Instrument/Equip $2,000-$4,999 Yes 7462 DO NOT USE FRS Equip < $2,000 Yes Lab Equipment $500-$1,999 Yes 7464 Computers & Peripherals $ $ Yes 7465 Computers & Peripherals $1,000-$4, Yes 7466 Audio Visual under $1,000 Yes 7467 Audio Visual $1,000 - $4, Yes 7468 Other Equipment under $1,000 Yes 7469 Other Equipment $1,000 - $4, Yes 7500 Interdepartmental Transfers Budget only 7000 budget only 7501 Interdept Transfer - Salaries Yes Interdept Transfer - Fringes Yes Interdept Transfer - Utilities Yes Interdept Transfer - Other Yes 7311/ Interdept Transfer - Shop Charge Yes Interdept Transfer - Supplies Yes Interdept Transfer - PC Yes Physical Plant Charge - Bevill Yes Interdept Transfer - Postage Yes Physical Plant Reimb - Labor Yes Transfer UPS Charges Yes Transfer Alcohol - Gas Charges Yes Telephone Expense Recovery Yes Transfer Lab Fees Yes Cont. Ed. Other Trfs Yes C Mass Int Dept Chg Yes Interdept Tsfr Oper Expense Yes Ext Reimb Print Cost Yes Library Coinop Xerox Yes Meter Charges - Xerox Yes Value Transfer Station Yes Indept Transfer - Shop Chg Yes Interdept Transfer OSIG Fees Yes Indept Tsfr NMR Fees Yes Interdept Transfer - Computer Usage Yes Interdept Transfer NMDC Lab Fees Yes 7527 Ext Reimb Print Costs Tax Exempt Yes account_code_template_ for web Page 4

5 7528 Ext Reimb Fax Cost Yes 7600 General Expense No 7601 DO NOT USE FRS General Expense Yes 4900/4920/4937/4939/4947/4962/ Conference & Luncheon CE Yes Business Conf & Luncheons Yes Plaques & Awards Yes Cash Awards Yes Employee Bonding Yes Reimb UAH Activities Yes Housing Allowance Yes Prov For Bad Debts Yes Service Charges 1st Chg Yes Laundry Yes Registration Fees - Conf Yes Personnel Injury Claim - Emp Yes Costs Allocated Yes Inv Agent Fee Yes Parking Permits CE Yes Service Order Reimb Yes Meal Plan Payments Yes Site License Agreement Yes Temporary Employment Service Yes Other Misc Oper Exp Yes Bevill Oper Reimb Yes Installed Carpet Yes Refund To Grantors Yes Prior Yr Project Adjust Yes C & G Writeoff Yes Fitness Center Oper Reimb Yes 7632 Sales Tax Yes 7633 Misc Reimb Over 60 Days Taxable Yes 7635 Background Checks Yes 7699 Extraordinary Circumstances Yes account_code_template_ for web Page 5

6 7700 Student Assistance Summary No 7701 DO NOT USE FRS Student Assistance Yes 4700/4760/ Tuition and Scholarship Yes Athletic Scholarships Yes Fellowships Yes Administrative Expense Yes Collection Expense Yes Academic Excellence Yes Presidental Scholarship Yes Beauty Pageant Scholarships Yes 7755 Outstanding Jr College Scholar Yes ASPIRE Yes Music Ensemble Yes Institution Scholarship Yes National Merit Scholarship Yes Science Fair Scholarship Yes Nonmandatory Transfers No 7801 Nonmandatory Transfers In/Out Yes 99xx and Budgeted Transfers Budget only Mandatory Transfers In/Out Yes 98xx and Indirect Cost & Cost Sharing No 7910 Indirect Cost Recovery Yes Ind Cost 2.5% F & A Yes 8105/ Overhead Auxiliary Enterprises Yes Cost Overruns - Research Yes Cost Sharing Yes Loss on Disposal of Cap Assets Yes NSSTC Depreciation & Interest Yes Depreciation Expense Yes 5330 account_code_template_ for web Page 6