Account Codes

Operating Ledger Account Codes

Revenue (0XXXX)

02.01 Student Tuition & Fees (01000-02099)
Code	Title
01103	Faculty/Staff/Qualified Transferee Tuition	Tuition from faculty, staff, or their qualified transferee (i.e. spouse, dependant children or domestic partner) as defined in OAR 580-022-0030 and 580-022-0031.
01108	Part-Time Fee Policy Graduate Tuition	Tuition assessed at applicable graduate rates for students enrolled under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01570 - 01639 Graduate Tuition and 01810 - 01879 Summer Graduate Tuition)
01109	Part-Time Fee Policy Undergraduate Tuition	Tuition assessed at applicable undergraduate rates for students enroll under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01500 - 01569 Undergraduate Tuition and 01640 - 01699, 01800 - 01809 Summer Undergraduate Tuition)
01130	Veterinary Medicine Resident Tuition	Tuition assessed at resident veterinary medicine rates.
01131	Veterinary Medicine Non-Resident Tuition	Tuition assessed at non-resident veterinary medicine rates.
01140	Pharmacy D Resident Tuition	Tuition assessed at resident PharmD rates.
01141	Pharmacy D Non-Resident Tuition	Tuition assessed at non-resident PharmD rates.
01180	Continuing Education Credit Tuition	Tuition assessed for credit continuing education courses.
01181	Continuing Education Non-Credit Tuition	Tuition assessed for non-credit continuing education courses.
01190	Western Interstate Commission for Higher Education (WICHE) Veterinary Medicine Support at OSU	To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at OSU.
01192	Western Interstate Commission for Higher Education (WICHE) Pharmacy Support	To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Pharmacy program at OSU.
01211	Technology Resource Fee - Resident	A universal fee assessed each term to all students classed as residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.
01213	Matriculation Resource Fee	A one-time universal fee assessed to all new, incoming students (Freshmen and transfers). This fee was adopted in January 1988 at EOU and July 1993 at all other institutions.
01226	School of Education Resource Fee	A programmatic fee assessed each term to students enrolled in the School of Education. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01228	Registration Resource Fee	A universal fee assessed each term to all students for the first credit hour enrolled. This fee is to cover the fixed costs of registering and incorporating a student into the student body each term. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01301	Building Fee Academic Year	Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.
01302	Building Fee-Summer Term	Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.
01401	Incidental Fees-Institutional	Fees for allocation to student union, student health service, student publications and other educational and athletic activities or programs. It excludes specific charges, deposits, or fines.
01451	Health Fee-Undergraduate	Student health fees for regularly enrolled undergraduate students.
01460	Summer Health Fees	Student health fees for students enrolled in summer term.
01501	Resident Undergraduate Tuition - General	Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01502	Resident Undergraduate Tuition - Engineering Differential	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01503	Resident Undergraduate Tuition - Honors Program Differential	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01504	Resident Undergraduate Tuition - Pre-Engineering Differential	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01505	Resident Undergraduate Tuition - Business Differential	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01511	Resident Undergraduate Tuition - Health Program Differential	To set-up new differential tuition account codes
01518	Resident Undergraduate Tuition - Forestry Differential	To set-up new differential tuition account codes for forestry at OSU
01536	Non-Resident Undergraduate Tuition - General	Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01537	Non-Resident Undergraduate Tuition - Engineering Differential	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01538	Non-Resident Undergraduate Tuition - Honors Program Differential	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01539	Non-Resident Undergraduate Tuition - Pre-Engineering Differential	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01540	Non-Resident Undergraduate Tuition - Business Differential	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01546	Non-Resident Undergraduate Tuition - Health Program Differential	To set-up new differential tuition account codes.
01553	Non-Resident Undergraduate Tuition - Forestry Differential	To set-up new differential tuition account codes for forestry at OSU
01571	Resident Graduate Tuition - General	Academic year tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01572	Resident Graduate Tuition - Engineering Differential	Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01576	Resident Graduate Tuition - Medical Physics Differential	Academic year tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01578	Resident Graduate Tuition - MBA Program Differential	Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01581	Resident Graduate Tuition - Health Program Differential	Academic year tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01587	Resident Graduate Tuition - Counseling Differential	Academic year tuition assessed Resident Graduate Students admitted to the institution's Counseling program and covered by separate differential tuition schedules.
01588	Resident Graduate Tuition - Teaching Differential	Academic year tuition assessed Resident Graduate Students admitted to the institution's Teaching program and covered by separate differential tuition schedules.
01589	Resident Graduate Tuition - MFA Differential	Academic year tuition assessed Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.
01606	Non-Resident Graduate Tuition - General	Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01607	Non-Resident Graduate Tuition - Engineering Differential	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01611	Non-Resident Graduate Tuition - Medical Physics Differential	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01613	Non-Resident Graduate Tuition - MBA Program Differential	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01616	Non-Resident Graduate Tuition - Health Program Differential	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01622	Non-Resident Graduate Tuition - Counseling Differential	Academic year tuition assessed Non-Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.
01623	Non-Resident Graduate Tuition - Teaching Differential	Academic year tuition assessed Non-Resident Graduate Students admitted to the Teaching program and covered by separate differential tuition schedules.
01624	Non-Resident Graduate Tuition - MFA Differential	Academic year tuition assessed Non-Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.
01641	Summer Resident Undergraduate Tuition - General	Summer Session tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01642	Summer Resident Undergraduate Tuition - Engineering Differential	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01644	Summer Resident Undergraduate Tuition - Pre-Engineering Differential	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01645	Summer Resident Undergraduate Tuition - Business Differential	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01651	Summer Resident Undergraduate Tuition - Health Program Differential	To set-up new differential tuition account codes.
01658	Summer Resident Undergraduate Tuition - Forestry Differential	To set-up new differential tuition account codes for forestry at OSU
01678	Summer Non-Resident Undergraduate Tuition - Honors Program Differential	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01679	Summer Non-Resident Undergraduate Tuition - Pre-Engineering Differential	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01693	Summer Non-Resident Undergraduate Tuition - Forestry Differential	To set-up new differential tuition account codes for forestry at OSU
01701	International Program Surcharge	Fees over and above regular tuition, lab and course fees.
01702	Music Fee	Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.
01703	Conference & Short Course Fee	May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.
01705	Special Exam Fee	Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.
01706	Field Trip Fees	Fees for recognized class field trips.
01710	Authorized Course Fees	Fees charged for specific classes in addition to general tuition.
01715	Authorized Lab Fees	Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).
01722	Late Registration/Payment Fee	Fees levied as penalties for late registration.
01723	Change of Program Fee	Fees for change of program. Excludes tuition and fees incidental to the change.
01727	Acceptance Fee	Fee assessed to a student in selected programs when that student has been accepted for admission.
01731	Study Abroad Fees	Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.
01751	Placement Service Fee	Fees for services rendered in the placement of graduating students.
01795	Other Special Services Fees	Fees for other special services not otherwise categorized by another account code.
01811	Summer Resident Graduate Tuition - General	Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01812	Summer Resident Graduate Tuition - Engineering Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01816	Summer Resident Graduate Tuition - Medical Physics Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01818	Summer Resident Graduate Tuition - MBA Program Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01821	Summer Resident Graduate Tuition - Health Program Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01822	Summer Resident Graduate Tuition - Arts & Sciences Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01827	Summer Resident Graduate Tuition - Counseling Differential	Summer Session tuition assessed Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.
01828	Summer Resident Graduate Tuition - Teaching Differential	Summer Session tuition assessed Resident Graduate Students admitted to the Teaching program and covered by separate differential tuition schedules.
01829	Summer Resident Graduate Tuition - MFA Differential	Summer Session tuition assessed Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.
01851	Summer Non-Resident Graduate Tuition - Medical Physics Program Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01862	Summer Non-Resident Graduate Tuition - Counseling Differential	Summer Session tuition assessed Non-Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.
01863	Summer Non-Resident Graduate Tuition - Teaching Differential	Summer Session tuition assessed Non-Resident Graduate Students admitted to the Teaching program and covered by separate differential tuition schedules.
01864	Summer Non-Resident Graduate Tuition - MFA Differential	Summer Session tuition assessed Non-Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.
01910	Oregon Educational Diversity Initiative	Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).
01931	International Student Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
01932	Cultural Services Program Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
01941	OUS International Exchange Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of an approved system wide exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)
01942	Institution International Exchange Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of a Board-approved institution exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)
01965	VOYAGER Fee Remission	To create an account for the new VOYAGER fee remission program. The VOYAGER fee remissions are for Oregon residents (OAR 580-010-02 - to 045) who are members of the National Guard or Reserves and were deployed in an area of military combat since September 11, 2001. This fee remission is for full time students pursuing their initial bachelor's degree. Students must submit a Free Application for Federal Student Assistance annually and continue to maintain satisfactory academic progress to maintain eligibility. Award is the difference between the National Guard and Reserves admission benefit of $4500 and the total enrollment fees. Students are responsible for securing the National Guard or Reserves tuition benefit. Duration of the VOYAGER award is no longer than four years excepting those five year degree programs as documented in the campus general catalogs. Student may not earn more than 15 credits above the minimum number of credits required for the degree to maintain eligibility.
01966	Veterans' Dependent Fee Remission	Student must be admitted to a degree program at an Oregon University System campus. The student must be a child (includes adopted child or stepchildren), a spouse, or un-remarried surviving spouse of a member of the United States Armed Forces who: 1) died while on active duty after 9/11/01, or 2) died due to a service-connected condition incurred after 9/11/01, or 3) incurred a service-connected condition(s) after 9/11/01 rated 100%, total and permanent, by the Department of Veteran Affairs. An eligible child must be 23 years of age or younger at the time the child applies for the waiver. A child who is older than 23 years of age is eligible for a waiver for a master?s degree program if the child: 1) Applied for and received a waiver for a baccalaureate degree when the child was 23 years of age or younger; and 2) applied for a master?s program waiver within 12 months of receiving a baccalaureate degree. Some courses that may be excluded from this remission include post-baccalaureate courses, certificate programs, additional undergraduate degrees, distance education classes, self-supported classes, and other campus-designated programs. The student must meet Oregon residency requirements as stipulated within OAR 580-010-0030 through 580-010-0045. The maximum waiver granted under this remission program shall be: 1) The total number of attempted credit hours equal to four years of full-time attendance for a baccalaureate degree, and 2) the total number of attempted credit hours equal to two years of full-time attendance for a master's degree. The qualifying student, whether child, spouse, or un-remarried spouse, must also provide proof of the veteran?s active duty status in the armed forces after September 11, 2001. Proof must be supplied by the US Veterans Affairs office. See the Tuition Fee Book: Tuition Fee Policies, Section H.7 for more information.
01967	Non-Resident Veterans Fee Remission	To record fee remissions related to the Non-Resident Veterans Fee Remission. See the current Academic Year Fee Book for more information on this program.
01968	Yellow Ribbon Program Fee Remission	To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.
01970	OUS Supplemental Tuition Grant Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)
01999	Other Fee Remissions	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.

02.02 Appropriations and Resource Redistribution (02100-02999)
Code	Title
02120	Federal Appropriations	Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02130	County Appropriations	Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02510	State Resource Redistribution	Account to record the distribution of State resources to/from the institutions.
02511	State Resource Redistribution - Debt Service	Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service.
02520	Lottery Resources Redistribution	Account to record the distribution of lottery resources to/from the institutions.

02.03 Gifts, Grants, & Contracts (03000-03999)
Code	Title
03110	Federal Government Grant or Contract	Grant or contract receipts from Federal sources. Excludes receipts from appropriations.
03118	Government Sub-Grant/Contract From Other OUS	Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types: 31 (Federal Funds Restricted), 32 (State of Oregon Funds Restricted), and 33 (Other Government Funds Restricted). For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.
03120	State of Oregon Government Grant/Contract	Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.
03130	Local Government Grant/Contract	Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.
03140	Non Oregon State Government Grant/Contract	Receipts of grants or contracts from states other than Oregon.
03150	Foreign Government Grant/Contract	Receipts of grants or contracts from foreign governmental bodies.
03160	Other Government Grant/Contract	Receipts of grants or contracts from governmental entities not otherwise listed.
03210	Private Individuals Grant/Contract	Receipts of grants or contracts from grantors not representing a formal organization or agency.
03240	Non-OUS Institute of Higher Education Grant/Contract	Receipts of a grant or contract from any institution of higher education not within the Oregon University System.
03260	Campus Affiliated Foundation Grant/Contract	Grant and contract receipts from a campus affiliated foundation.
03303	Pell Grant Administrative Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.
03400	Facilities & Administrative (F & A) Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
03410	Facilities & Administrative (F&A) Cost Recovery Redistribution	Facilities and Administrative Cost Recovery Redistribution
03500	Refunds to Grantors	Gifts, grants or contracts returned to the grantor or their designee.

02.04 Transfers in from State Agencies (04000-05099)
Code	Title
04001	Loan Proceeds from Oregon State Agencies	Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).
04107	Transfer from Department of Administrative Services (DAS)	Transfer in From Department of Administrative Services
04141	Transfer from State Lands	Transfer in from Division of State Lands
04150	Transfer from Department of Revenue	Transfer in from Department of Revenue
04155	Transfer from Legislative Assembly	Transfer in from Legislative Assembly
04575	Transfer From Student Assistance Commission	Transfer in from Student Assistance Commission

02.05 Investment (05100-05999)
Code	Title
05121	Bond Building Fund Interest Income	Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.
05132	Interest Income Investments	Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.
05136	Principal of Investment	Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.
05138	Endowment Income	Income earned on the pooled investments of the Endowment Fund.
05139	Net Increase (Decrease) in Fair Value of Investment	Net increase or decrease in the fair value of investments held by an institution.
05141	Public University Fund (PUF) Investment Earnings Redistribution	Public University Fund (PUF) investment earnings redistribution.
05150	Royalties Income	Income from patents, copyrights and similar revenue-producing investments.
05151	Royalty Distribution	Redistribution of royalty income received in account code 05150.
05152	Technology Transfer Attorney Reimbursements	Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.
05154	Interest Income Leases	To record interest income earned in the central reporting fund from lease receivable assets that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.
05155	Licensing & Tech Transfer Income	Income from technology transfer license revenue.
05201	Bond Proceeds	Proceeds from the sale of XI-F(1) and XI-G bonds.
05203	Bond Premium	The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.
05250	Interest Income	Revenue from charges on delinquent accounts receivable.
05260	Certificates of Participation (COP) Trustee Reimbursements	Reimbursements received from COP Trustee for COP expenditures.
05263	XI-Q Trustee Reimbursements	XI-Q Trustee Reimbursements
05265	Collaborative Project Trustee Reimbursement	Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities.

02.06 Sales and Services (06000-06999)
Code	Title
06002	Sales	Income and receipts from sales of material, equipment, publications, documents or other non-service items.
06003	Services	Receipts from services rendered by an institution or department.
06004	Vending Machines	Income and receipts from sales from vending machines.
06006	Industry - Services	Revenue from services for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.
06007	Instruction/Research Residual Product Sales	Income and receipts from the sale of products which are excess of those needed by the university for on-going research or instructional projects. Residual products may include wheat and other grains, fruit, potatoes, other vegetables, sheep, eggs, milk, etc.
06010	Textbooks E-Book-Sales	Textbooks E-Book-Sales
06012	Textbooks Used-Sales	Income and receipts from sales of used textbooks.
06013	General Books/Publications Sales	Income and receipts from sales of general books and publications.
06020	Art Supplies Sales	Income and receipts from sales of art supplies.
06021	Supplies Sales	Income and receipts from sales of general supplies.
06024	Student Issue Sales	Student Issue Sales
06031	Confections Sales	Income and receipts from sales of snacks and candy.
06032	Health & Personal Care Sales	Health and Personal Care Product Sales
06033	Wearing Apparel Sales	Wearing Apparel Sales
06034	Gifts & Novelties Sales	Gifts and Novelties Sales
06035	Tapes CDs - Prerecorded Sales	Pre-Recorded Tape and Compact Disc Sales
06040	Beverages- Cans & Bottles	Beverages - Cans & Bottles
06051	Computer Software Sales	Computer Software Sales
06060	Merchandise Rentals	Merchandise Rentals
06061	Equipment/Fixtures Rental/Sales	Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.
06072	Billiards	Billiards
06074	Amusement Machines	Amusement Machines
06082	Postage Income	Postage Sales
06093	Photography Goods/Supplies	Photography Goods/Supplies
06192	Refunds & Allowances-Used Textbooks	Refunds and Allowances - Used Textbooks
06193	Refunds & Allowances-General Books	Refunds and Allowances - General Books
06194	Refunds & Allowances-Tapes CDs	Refunds and Allowances - Tapes, CDs, and DVDs
06195	Refunds & Allowances-Other Merchandise	Refunds and Allowances - Other Merchandise
06201	Fines	Fines
06202	Parking Fines	Receipts from fines collected for parking violations.
06205	Bad Check Charge	Receipts from assessment of a charge for returned checks.
06299	Fines - Other	Receipts from fines not otherwise classified.
06301	Transcript Fee	Receipts from fees for transcripts, whether charged to student or non-student.
06302	Testing Fees	Receipts from fees for tests conducted.
06303	Laboratory Use Fees	Receipts from lab fees assessed.
06311	Gymsuit Service - Students & Dependents	Gym Suit Service - Students and Dependents
06313	Locker Rental	Receipts from departmental locker rental charges.
06315	Recreational Passes - Public	Receipts from recreational passes sold to the general public.
06316	Recreational Passes - Faculty & Staff	Receipts from recreational passes sold to staff and their family members.
06322	Parking Permit Fees	Parking Permits - Faculty
06323	Parking Fees - Miscellaneous	Receipts collected for miscellaneous parking charges.
06324	Parking Rentals	Receipts from rental of parking facilities.
06325	Meter Parking	Receipts from campus parking meters.
06389	Memberships Income	Receipts from membership and dues paid to institutional organizations, societies and clubs.
06398	Miscellaneous Fees	Revenue from fees collected that are not otherwise classified.
06399	Miscellaneous Permits	Permit revenue collected that is not otherwise classified.
06401	Conference Housing Fee	Receipts from housing fees when collected as a separate part of conference registration fees.
06402	Conference Special Events	Receipts from optional fees for special events provided as part of conference programs.
06403	Conference Income	Income from hosting conferences.
06404	Banquet Income	Income from providing catering services.
06420	Concession Income	Income from event/sport concession stand sales.
06421	Entry Fee - Competitors	Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU).
06432	Ticket Sales- General Admission	Revenue from sales of tickets for general admission.
06433	Ticket Sales- General Season	Revenue from sales of season tickets for general admission.
06434	Ticket Sales- Reserved Seat	Revenue from sales of tickets for reserved seats.
06435	Gate Receipts	Revenue from sales of tickets at the gate.
06436	Ticket Sales - Faculty Season	Revenue from sales of season tickets to faculty (NCAA reporting requirement).
06437	Ticket Sales - Student	Revenue from sales of tickets to students (NCAA reporting requirement).
06438	User Surcharge	Surcharge for events using institution's facilities.
06439	Ticket Sales as Agent	Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.
06471	Guarantees	Revenue received for appearances when a specified amount is guaranteed.
06473	Television	Income received for television rights to broadcast institution events.
06474	Program Sales	Income received from sale of event programs.
06475	Paid Appearances	Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.
06480	Rose Bowl Income	PAC 10 institution share of Rose Bowl income distribution.
06481	Other Bowl Income	Income received for athletic bowl games other than the Rose Bowl.
06482	Athletic Conference TV Share Income	Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).
06495	Sponsorship Income	Revenue to support or sponsor events, materials, or activities.
06499	Other Event Income	Income from events not otherwise classified.
06701	Housing Application Fee	Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.
06702	Room & Board Fee	Income from charges for housing and meal plans when charged together.
06703	Dormitory Income Other	Income from dormitory charges not otherwise classified.
06711	Family Housing - Rental	Income from rental of institution owned family housing units.
06712	Family Housing - Utilities	Income from utilities charges on rented family housing units.
06721	Rental Housing - Faculty	Income from institution owned housing rented to faculty or staff.
06722	Casual Guest Income	Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).
06723	Rental Income/Facilities Use	Income from rental of other institutional facilities.
06727	Base Lease Revenue	To record fixed revenue charges for leases that meet GASB 87 criteria where OSU is the lessor and is leasing property to external entities. Do not post operating expense reimbursements or variable lease payments in this account. For those revenues, please use accounts 06773 and 06774, respectively. Use account 06795-Misc Property Rental for leases and rentals that do not meet GASB 87 criteria.
06730	Meals-Payroll Deduction	Income from meal plans purchased through a payroll deduction.
06731	Dining Card Sales	Income from sales of dining cards.
06732	Board Only Fee	Income from charges for board only.
06739	Miscellaneous Meal Plan Income	Miscellaneous Meal Plan Income
06770	Lease Revenue	Establishes roll-up account for lease revenue accounts that meet GASB 87 criteria for leases when OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.
06771	Lease Incentive Revenue	To record lease incentive revenue associated with leases that meet GASB 87. Consult with Financial Accounting and Reporting before posting transactions to this account.
06772	Lease Termination Revenue	To record lease termination revenue for leases that meet GASB 87 criteria and OSU is the lessor. Payments of this type occur when a lessee pays OSU to terminate their lease before the end of the agreed-upon term. Consult with Financial Accounting and Reporting before posting transactions to this account.
06773	Other Lease Operating Revenue	To record revenue from lessee payments paid to OSU for operating expenses incurred by OSU as lessor on behalf of the lessee as part of a lease agreement that meets GASB 87 criteria.
06774	Variable Lease Revenue	To record variable lease revenue, such as when calculated as a percentage of sales generated by a lessee, that is payable to OSU as the lessor when the lease agreement meets GASB 87 criteria. Consult with FAR before posting to this account.
06790	Housing Refunds	Negative revenue account to record reduction in revenue when housing charges are refunded.
06795	Misc Property Rental Revenue	To record equipment, real property and similar rental revenue paid to OSU by lessees when OSU is the lessor and the rental agreement does NOT meet GASB 87 criteria. This account can include base rent, operating expense reimbursements, and variable rent. Consult with FAR if you have any questions.
06798	Other Housing Income	Income from housing charges not otherwise classified.
06901	Miscellaneous Sales & Service Income	Receipts from sales and service activities not otherwise classified.
06906	Student Damages	Income from fees charged to students for damage to OUS owned property.
06921	Perquisite Deduction	Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.
06922	Payroll Deduction	Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.
06934	Data Entry Income	Receipts from data entry services.
06935	Materials & Supplies - Data Processing Sales	Receipts from sales of data processing materials and supplies.
06936	Computing Center - Other Income	Receipts from data processing sales and service activities not otherwise classified.
06937	Special Materials - Sales	Receipts from expendable surgical or other specialized materials used.
06938	Technical Services Income	Receipts from professional or technical services rendered.
06939	Advertising Income	Receipts from advertising sales.
06940	Subscription Income	Receipts from subscription sales.
06942	Duplicating & Copying Income	Receipts from reproduction services. Excludes sales of publications, documents, etc.
06943	Message Board Income	Income from advertising on institutional message/reader boards.
06945	Press Book Income	Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.
06949	Sales Commissions	Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master).
06951	Animal Sales	Receipts from the sale of animals.
06952	Animal Board Income	Receipts from boarding animals.
06953	Feed & Bedding Sales	Receipts from the sale of animal feed and bedding.
06980	Surplus Sales	Receipts from the sale of surplus items.
06983	Recycled Material Sales	Receipts from the sale of recycled materials.
06984	Refund of Overpayment	Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced.
06991	Received on Account	Receipts on accounts due arising from sales or services.
06994	Forfeited Deposits	Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.
06997	Return & Allowance	Reductions of income amounts for refunds, returns or allowances on goods sold.
06998	Cash Over & Short	Cash Over & Short

02.07 Medical and Hospital Services Income (07000-07999)
Code	Title
07801	Pharmacy Income	Income from sales from student health center pharmacy.
07802	Medical Laboratory Fees	Income from student health center medical lab fees.
07803	X-Ray Income	Income from student health center x-ray charges.
07806	Sports Medicine/Physical Therapy Service Income	Income from sports medicine or physical therapy charges.
07808	Health Education Service Income	Income from student health center health education charges.
07820	Medical Supply Sales Income	Income from student health center sales of medical supplies.
07823	Medical Records Income	Income from student health center medical record charges.
07899	Other Medical Services Income	Income from medical services not otherwise classified in this section.

02.08 Other Revenues (08000-08799)
Code	Title
08001	Miscellaneous Other Revenues	Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.
08003	Student Organization Internal Support Revenue	Receipt of authorized support funding from an OSU department/unit to an agency fund (9xxxxx) for a Recognized Student Organization (RSO). Funding must follow FIS policy and only originate from E&G, Auxiliary, or M2 gift funds.
08005	Insurance Recoveries	Insurance recoveries received from outside entities to OSU for recovery of losses from claims made for general liability, property, auto, etc.
08008	Reimbursement From Outside Entities	Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.
08021	Conference Income - Grants-in-Aid Award Base	Athletic conference funding for Grants-In-Aid assistance.
08030	Gain on Disposal of Fixed Asset	Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.
08031	Gain on Lease Termination	To record gains in the central reporting fund for terminations of leases that meet GASB 87 criteria. Gains may be related to leases where OSU is the lessee or lessor. Consult with Financial Accounting and Reporting before posting transactions to this account.
08032	Gain on Lease Modifications	Account for gain on lease modifications as required by GASB 87. Consult with Financial Accounting and Reporting before posting transactions to this account.
08041	Gain on SBITA Termination	Account for gain on terminations related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.
08042	Gain on SBITA Modifications	Account for gain on modifications related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.

02.09 Student Loan Revenues (08800-08999)
Code	Title
08801	Interest on Loans	Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.
08803	Late Charge Revenue	Revenue booked at the time late charges are assessed.
08804	Service Charge Revenue	Service charges related to student loans.
08899	Other Loan Revenue	Revenue relating to student loans not otherwise classified in this section.

02.095 Internal Sales (09000-09999)
Code	Title
09103	Press Internal Sales	Pres Internal Sales
09107	Duplicating & Copying Internal Sale	Duplicating & Copying Internal Sales
09108	Printing & Publishing Internal Sale	Printing & Publishing Internal Sales
09110	Copy Service Internal Sales	Copy Service Internal Sales
09111	Paper Internal Sales	Paper Internal Sales
09120	Mailing Services Internal Sales	Mailing Services Internal Sales
09122	Advertising Internal Sales	Advertising Internal Sales
09201	Machine Processing Internal Sales	Machine Processing Internal Sales
09203	Programming Internal Sales	Programming Internal Sales
09205	Materials & Supplies Internal Sales	Materials & Supplies Internal Sales
09206	Computer Center Other Internal Sale	Computer Center Other Internal Sale
09209	Computer Center Services Internal Sale	Computer Center Services Internal Sale
09313	Rentals Internal Sales	Rentals Internal Sales
09314	Physical Plant Internal Sales	Physical Plant Internal Sales
09316	Risk Management Insurance Recoveries	Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.
09320	Telecommunications Service Internal Sales	Telecomm Service Internal Sales
09325	Food Service/Catering Internal Sale	Food Service/Catering Internal Sale
09331	Animal Internal Sales	Animal Internal Sales
09332	Animal Board Internal Sales	Animal Board Internal Sales
09341	Mechanical Parts/Supplies Internal Sale	Mechanical Parts/Supplies Internal Sales
09342	Special Material Internal Sales	Special Material Internal Sales
09343	Technical Services Internal Sales	Technical Services Internal Sales
09350	Resale of Equipment Internal Sales	Resale of Equipment Internal Sales
09360	Health Care Services Internal Sales	Health Care Service Internal Sales
09361	Pharmacy Internal Sales	Pharmacy Internal Sales
09381	Conference Internal Sales	Conference Internal Sales
09382	Trip and Tour Internal Sales	Trip and Tour Internal Sales
09383	Transportation Internal Sales	Transportation Internal Sales
09384	Parking Permits Internal Sales	Parking Permits Internal Sales
09385	Vehicle & Equipment Use Internal Sales	Vehicle & Equipment Use Internal Sales
09387	Vehicle Servicing Internal Sales	Vehicle Servicing Internal Sales
09388	Vehicle Fuel Internal Sales	Vehicle Fuel Internal Sales
09390	Administrative Services Internal Sales	Admin Services Internal Sales
09391	Miscellaneous Internal Sales	Miscellaneous Internal Sales
09392	Miscellaneous Services Internal Sale	Miscellaneous Service Internal Sales

Personal Services (10100-19999)

02.10 Personal Services (10100-19999)
Code	Title
10102	Unclassified Salaries - Faculty	Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, faculty employees in permanent positions connected to employee classes UA, UB, UC, UD, UX and XX. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).
10103	Staff-Unclassified Salaries - Non-Faculty	Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, non-faculty employees in permanent positions connected to employee classes UE, UF, UG, UH, UV, UW and UY. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).
10105	Foreign Assignment - Unclassified Salary	Basic salary for persons on long-term international assignments. International sponsored projects call for a clear distinction between salaries of those paid for on-campus work and those paid on long-term international assignments.
10123	Sabbatical Leave	Payment of a fixed percentage of salary while on sabbatical leave.
10201	Unclassified Overload Pay - Instructional	Special or additional pay to compensate unclassified staff members for instructional services rendered that exceed full-time employment (e.g., when additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract period is shorter than 12 months, the provision applies only for the months to which the contract pertains. This pay is not considered salary for retirement purposes.
10202	Unclassified Overload Pay - Non-Instructional	Special or additional pay to compensate unclassified staff members for non-instructional services rendered in excess of full-time employment (e.g., when the additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract is shorter than 12 months, this provision applies only for the months to which the contract pertains.
10207	Unclassified Employee Award	Amounts awarded to unclassified employees in recognition of special service or accomplishments. These amounts are subject to income tax and Social Security withholdings and are taxed at the supplemental rate. This pay is included in employee's gross income and is W-2 reportable. This pay is considered salary for retirement purposes. This account code is to be used only through the payroll system.
10208	Unclassified Retirement Incentive Payment	Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.
10209	Other Unclassified Pay	Pay to unclassified employees for services not covered by their appointments that do not exceed full-time employment for the months to which the contract pertains. This code can include pay to board members, teachers supervising student teachers for non-instructional services, adjunct faculty and 1039 hour appointments.
10211	Unclassified Vacation Pay	Payments for accrued vacation to unclassified employees on 12-month appointments. Payments are made when an employee terminates or when an employee transfers to a nine-month Unclassified appointment. If the employee transfers to a classified position, vacation accrual rate and pay are regulated by applicable collective bargaining unit agreements. Amounts paid using this account code are taxed at the supplemental rate.
10220	Post-Differential Unclassified Pay	Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.
10230	Sea Pay	Premium pay to OSU unclassified employees who have no professional rank, such as research assistants, for each day at sea in excess of six consecutive days.
10231	Unclassified Fair Labor Standards Act (FLSA) Overtime	Used to record unclassified overtime pay due to FLSA requirements.
10232	Compensatory Time Payoff - Unclassified	For use in comp time payoffs for unclassified employees who are not FLSA exempt. Amounts paid using this account code are taxed at the supplemental rate.
10233	Unclassified - Fair Labor Standards Act (FSLA) Shift Differential	To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.
10240	Unclassified Perquisites	Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.
10251	Unclassified Cash Allowance-Taxable	Cash allowances paid to unclassified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.
10406	Lump Sum Back Pay - Classified	This is a lump sum payment given to compensate a classified employee retroactivelybecause of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.
10409	Other Management Service & Classified Pay	Pay for services not identified by position in the original or current budget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.
10410	Temporary Employees Pay	Pay for services of temporary employees.
10412	Compensatory Pay	Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.
10413	Pay in Lieu of State - Paid Retirement	Differential payments to employees in seasonal positions who were employed at least one previous season and who are not participating members of PERS. The differential is 6% of the regular pay and ceases the pay period before the employee begins to participate in PERS.
10414	Work Out of Class	Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.
10415	Shore Leave Pay	Pay for shore leave earned by OSU ships' crew members when the ships are out of home port. The accrual rate and use of shore leave are specified under bargaining agreement provisions.
10416	Bilingual Differential Pay	Differential pay to employees who have been recruited, and fill positions, requiring biligual skills (including sign language) as a condition of their employment, per the terms of the SEIU/OPEU bargaining agreement.
10417	Employee Award	Cash awards paid to classified staff. These awards include Employee Suggestion Awards and institutional awards. Amounts paid using this account code are taxed at the supplemental rate.
10419	Fair Labor Standards Act (FLSA) Overtime on Premium Pay	Pay for time worked during which an employee satisfies these criteria: Is subject to Fair Labor Standards Act (FLSA) overtime provisions, Works more than 40 hours in any work week, Has premium pay on account codes 10413-10415 or 10431-10440 for hours worked in the same work week
10420	Penalty Pay-Call Back	Penalty pay to classified employees under bargaining agreement provisions when an employee has been released from duty and is called back prior to their normal starting time. The employee is paid a minimum of two hours pay at the overtime rate. Any time over two hours is paid at the employees regular rate of pay.
10421	Overtime-Classified	Pay for time worked in excess of eight hours per day (10 hours per day for a four-day schedule, etc.) or in excess of 40 hours per week within the employee's basic work week. Pay is calculated at one and one-half times the rate entered.
10425	SEIU/OPEU Electrician Differential	Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.
10432	Special Duty Pay	Extra pay for work performed more than 20 feet above the ground or water and for which safety ropes, scaffolds, boatswain chairs or similar safety devices are required. This account also applies to employees that are required to use a self-contained underwater breathing apparatus or other sustained underwater diving equipment and have current certification for such equipment. The employee receives a high-work or diving differential as specified in the SEIU/OPEU bargaining agreement.
10433	Lead-Work Differential	Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.
10435	Shift Differential Pay	Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential: The differential rate and the work hours during which the differential applies vary with the bargaining representation. Shift differential is not computed at the rate of time and one-half for overtime or holiday work. Shift differential is not paid for periods of leave of absence with pay, such as vacation and sick leave.
10436	Stand-By/On-Call Pay	Pay to classified employees for stand-by (or on-call) time. The following apply: An employee is on stand-by when required to be available for work outside their normal working hours. An employee is not on stand-by once they begin performing assigned duties and is accruing pay for the time worked. Stand-by pay applies to those classified employees who are eligible for overtime pay, except employees covered by collective bargaining agreements that do not contain this provision. Stand-by is not counted as time worked when computing overtime pay. The hours' requirement and pay rates vary with bargaining representation.
10440	Classified Perquisites	Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.
10451	Classified Cash Allowance-Taxable	Cash allowances paid to classified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.
10453	Differential, Campus Dispatcher PSA	Differential, Campus Dispatcher PSA
10480	Special Campus Security Differential	Premium pay to employees who are designated as special campus security officers (ORS 352.385).
10481	Nuclear Reactor License Differential	Premium pay to employees who are required to possess a nuclear reactor operator's license by the Institution where such a license is not a requirement of the classification.
10483	Differential, Confined Space	Employees shall be paid a differential of one dollar ($1.00) per hour for all time spent working in OSHA permit-required confined space (permit space), currently defined at 29 CFR 1910.146.
10484	Differential, Campus Dispatcher	An additional 10% differential over the base rate will be paid to Campus dispatchers who are required to receive and successfully complete the telecommunicator training offered at the Department of Public Safety and Standards and Training.
10485	Differential, Veterinary Technician	An additional 10% differential over the base rate will be paid to Veterinary Technicians required to receive and maintain an Oregon Veterinary Medical Examining Board certification.
10486	Differential, Early Childhood Special Education	A differential of ten percent (10%) over base rate will be paid to employees in positions which specifically require, and have been specifically recruited, to work with children with special needs as a condition of employment. This is a premium pay earn code.
10501	Student pay - regular	Pay to students enrolled at OSU, who perform work for the University.
10503	Federal Work Study Program-Student	Pay to students employed under the Federal Work Study Program.
10520	Overtime - Non-OUS Student	Pay for overtime worked, to student employees not enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.
10521	Overtime - OUS Student	Pay for overtime worked, to student employees enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.
10540	Student Perquisites	Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.
10609	Pharmacy Clinical Fellows	Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.
10610	Department of Veterinary Medicine (DVM) Clinicians	Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.
10620	Graduate Teaching Assistants	Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10621	Federal Work Study Program (FWSP) Graduate Teaching Assistants	Pay to graduate teaching assistants employed under the FWSP.
10623	Summer Graduate Teaching Assistants	Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate teaching assistants on 12-month appointments.
10625	Summer-Graduate Research Assistants (GRA)	Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.
10629	Other Graduate Assistant Pay	Special or additional pay to graduate assistant staff members for services related to their institutional appointments. Includes Graduate Student award pay and recruitment and retention differential.
10630	Graduate Research Assistants (GRA)	Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10631	Federal Work Study Program (FWSP) Graduate Research Assistants (GRA)	Pay to graduate research assistants employed under the FWSP.
10639	Other Clinical Fellow Pay	Special or additional pay to clinical fellows for services related to their appointments.
10752	Domestic Partner Benefit (Taxable)	The imputed tax value of benefit premiums attributable to domestic partner coverage.
10781	Temporary Living & Supplemental Allowance-Employee	Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move.
10787	Housing Rentals-Employee	Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee.
10788	Cost-of-Living/Post Allowance-Employee	Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement.
10790	Moving-Employee-Non-Taxable	Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.
10793	Non-Position Related Wages - Taxable	Supplemental income paid to OSU employees for duties outside their usual scope of work. Payments issued through Accounts Payable and reported to Payroll for W-2 reporting. ITYPE CODE is W-2 reportable.
10894	Pension Expense - PERS Side Account	Use to track deferred outflows due to FY21 PERS Side Account contribution.
10904	OPE Journal Voucher (JV) Adjustment Health/Life	This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Health/Life component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.
10907	OPE Journal Voucher (JV) Adjustment Retirement	This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Retirement component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.
10908	OPE Journal Voucher (JV) Adjustment Other	This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Other component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.
10931	Accrued Vacation Leave	Charges to operating funds to record compensated absences liability for accrued vacation leave.
10933	Accrued Compensatory Leave	Charges to operating funds to record compensated absences liability for accrued compensatory leave.
10934	Accrued Deferred Compensation (Unfunded)	Accrued Deferred Comp (Unfunded)
10935	Accrued Employee Termination Expense	Accrued Employee Termination Exp
10951	Graduate Assistant Fee Remissions	Charges for actual graduate assistants' fee remissions' expense. The amount of instruction fee remitted for a graduate assistant is disbursed to accounts from which he or she is paid during the term.
10964	OPE Unclassified Health/Life	OPE Unclassified Health/Life
10967	OPE Unclassified Retirement	OPE Unclassified Retirement
10968	OPE Unclassified Other	OPE Unclassified Other
10974	OPE Classified Health/Life	OPE Classified Health/Life
10977	OPE Classified Retirement	OPE Classified Retirement
10978	OPE Classified Other	OPE Class Other
10984	OPE Student Health/Life	OPE Student Health/Life
10987	OPE Student Retirement	OPE Student Retirement
10988	OPE Student Other	OPE Student Other
10994	OPE Graduate Assistant Health/Life	OPE Graduate Assistants and Fellows (Grad Assist) Health/Life
10997	OPE Graduate Assistant Retirement	OPE Graduate Assistants and Fellows (Grad Assist) Retirement
10998	OPE Graduate Assistant Other	OPE Graduate Assistants and Fellows (Grad Assist) Other

Services and Supplies (includes Travel) (20000-39999)

02.11A Supplies (20XXX)
Code	Title
20101	Office and Administrative Supplies	Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.
20103	Laboratory Supplies	Materials generally used in scientific and professional laboratories for instructional or research purposes. This code covers test tubes, glass beakers, printer paper, litmus paper, pens, light bulbs, batteries, etc used in a lab. This code does not cover alcohol, bulk chemicals, drugs and pharmaceutical supplies, insecticides, small tools, etc for which there are separate, specific account codes.
20107	Diplomas & Certificates	Expenditures for diplomas and certificates.
20108	Subscriptions	Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. This can represent tangible or physical publications and electronic media or subscriptions. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books and Publications; 20202 Software - Annual License; and 40190 - Library Purchases).
20110	Student Project Supplies	Expenditures for student project supplies.
20112	Electronic Supplies	Includes expenditures for electronic, data processing, audio, and video supplies
20113	Photocopy Supplies	Expenditures for photocopy supplies such as paper and toner.
20114	Library Supplies	Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels.
20116	Cartography Supplies	Cartography Supplies
20117	Art/Graphic Arts Supplies	Art/Graphic Art Supplies
20118	Photography Supplies	Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.
20119	Archival Supplies	Archival Supplies
20120	Performing Arts Supplies	Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.
20121	Costume Supplies	Expenses for costume supplies in the performing arts.
20122	Stage Materials	Expenses for stage materials in the performing arts.
20160	Ticket/Ticket Stock	Purchase of supplies and materials used to produce tickets.
20166	Athletic Supplies	Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.
20167	Employee Emergency Relief (Non-Taxable)	Use to provide emergency financial aid to employees through established employee aid programs using non-E&G funds. Support provided for crisis situations that may include housing, medical assistance, food, tuition, etc. Approval for use of account code should be obtained from Controller’s Office/Accounts Payable Supervisor prior to use.
20168	Awards - Employee	Expenditures for athletic and other awards to employees as a result of actions related to their employment. Includes gift certificates, plaques, and engraved awards. For cash awards to an employee use account code 10417 - Employee Awards. Gift certificates under 20168 are taxable.
20179	Uncollected Cash Advance (tax reportable)	Advance funds that were not accounted for upon settlement of advance and/or excess funds not returned in a reasonable period of time. (1099-Tax reportable)
20185	Uniforms	Expenditures for uniforms, such as worn by athletic teams, band members, choirs, judging teams etc where the uniform is purchased and owned by the university and is not personal attire.
20186	Disposable Wearing Apparel	Expenditures for disposable wearing apparel used in hospitals and clinics.
20199	Miscellaneous Supplies	Supply expenditures that cannot be coded in other classifications in this section.
20201	Computer (Non-Capitalized)	Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.
20202	Software (Purchased/Owned)	This account is used for purchases of software that allow for indefinite perpetual use, i.e., they have no definite expiration date or renewal options.
20203	Printers (Non-Capitalized)	Expenditures for printers that meet the criteria for minor equipment.
20204	Other Information Technology (IT) Related Peripherals	Expenditures for Information Technology related peripherals not otherwise specified that meet the criteria for minor equipment. Includes routers, switches, hard drives, DVD burners, memory, etc.
20210	Office Furniture (Non-Capitalized)	Expenditures for office furniture that meet the criteria for minor equipment.
20215	Specialized Equipment (Non-Capitalized)	Expenditures for specialized equipment that meet the criteria for minor equipment.
20216	Sports Equipment (Non-Capitalized)	Expenditures for sports equipment that meet the criteria for minor equipment.
20220	Inventoried Equipment/Non-State Funds	Equipment costing $5K or greater, purchased on non-state funds, and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This equipment will not incur indirect costs when the MTDC basis is used.
20225	Non-Inventory Equipment/Non-State Funds	Equipment costing $5K or greater, purchased on non-state funds where both ownership and the equipment will remain with a non-OSU entity. This equipment will not be put in the University property fixed asset inventory records. This equipment will not incur indirect costs.
20226	Non-Inventory Equipment/State Title	Equipment costing $5K or greater purchased on funds where both ownership and the equipment will remain with OSU. The useful life of this equipment is expected to be three years or less. This equipment will not be put on OSU's fixed asset inventory records. This equipment will not incur indirect costs. An example of equipment that will fall under this category are over-the-side assets such as chipods and GPS buoy arrays.
20251	Vehicle Tires	Expenditures for tires for vehicles.
20252	Automotive Fuels/Lubricants	Expenditures for gasoline and diesel fuels and automotive lubricants.
20300	Student Meals	Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).
20310	Food - Other	Costs of foods other than meats, fish and poultry purchased for dietary purposes, cafeterias, or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20311	Food - Meats Fish & Poultry	Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20330	Tableware & Kitchen Utensils	Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

02.11B Agricultural Related Services & Supplies (21XXX)
Code	Title
21008	Animal Care (tax reportable)	Expenditures for the care, feeding and maintenance of animals by others.
21042	Veterinary Biologicals	Expenditures for vaccines and other products used for prevention of disease in animals.
21043	Veterinary Medications	Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.
21050	Fertilizers	Expenditures for plant fertilizers.
21051	Plant Materials	Expenditures for materials used in the growing of plants.
21052	Seeds	Expenditures for seeds.
21053	Soil & Soil Media	Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.
21055	Feeds-Grain	Expenditures for grain used as animal feed.
21056	Feeds-Hay & Straw	Expenditures for hay and straw used as animal feed.
21057	Feeds-Concentrates	Expenditures for animal feed concentrates.
21060	Chemicals-Herbicides	Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.
21061	Chemicals-Pesticides	Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.
21062	Chemicals-Other	Expenditures for chemicals other than herbicides and pesticides, such as fungicides.
21065	Agricultural Gases & Liquids	Expenditures for agricultural gases and liquids.
21069	Irrigation Supplies	Expenditures for irrigation supplies purchases.
21070	Agricultural Services (tax reportable)	Expenditures for custom combining, plowing and similar activities.

02.11C Communications and Postage & Shipping (220XX & 225XX)
Code	Title
22010	Telecom Recurring Charges	Charges that occur monthly usually in fixed amounts which are automatically billed through the TCMS system. Examples are white page listings and external customer telephone lines.
22012	Telecom One-Time or Usage Charges	Charges applied on a one-time basis (one-time is defined as manual entry of amount based on the vendor invoice) or usage telephone charges that are passed on to the customer from an external vendor/long distance carrier. This includes monthly pass- through charges from vendors.
22013	Cellular Telephone Expense	All costs associated with the use of a cellular phone, including taxes.
22016	Network Communications Expense	Data networks, internet access, and related computer communications charges. This code differs from 22010 which is for telephone circuit or line charges. This includes invoices for internet services.
22051	Communications Allowance	Communications Allowance paid to qualified employees for using their personal cellular telephone or other communication device as required by their position or their employment contract.
22099	Miscellaneous Communications	Expenditures that cannot otherwise be coded within this section.
22502	Postage	Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.
22503	Mailing Service - Includes Postage	Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.
22505	Express Mail (tax reportable)	Expenses for special courier and express mail services.
22521	Delivery Service	Expenses incurred for internal delivery service.
22531	Shuttle Bus Service	Charges for transporting mail by state shuttle bus.
22599	Miscellaneous Postage & Shipping	Postage and shipping expenses not accounted for in other accounts.

02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
Code	Title
23001	Electricity - General	Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
23003	Conveyance Fee-Natural Gas	Fee paid for the conveyance of natural gas through a pipeline.
23005	Hogged Fuel	Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.
23010	Water	Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.
23011	Chilled Water	Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.
23013	Storm Drain Runoff	To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.
23023	Electricity- Other Costs	To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.
23032	Pressurized Gas- Distribution & Delivery	To record costs charged for the distribution and delivery of gases.
23033	Pressurized Gas- Other Costs	To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.
23099	Miscellaneous Utilities	Expenditures for utility services that cannot otherwise be classified.
23301	Garbage (tax reportable)	Payments for garbage disposal services purchased from others.
23310	Infectious Waste Disposal (tax reportable)	Expenditures for infectious waste disposal services purchased from outside vendors.
23311	Hazardous Waste On Site Disposal (tax reportable)	Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
23313	Biological Waste Disposal (tax reportable)	Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.
23314	Radiological Waste Disposal (tax reportable)	Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.
23370	Recycling Expense (tax reportable)	Recycling Expense (Tax reportable)
23505	Major Reconditioning of Equipment (tax reportable)	Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.
23506	Ship/Vessel Maintenance and Repair (tax reportable)	Expenditures for normal maintenance and repairs to research vessels.
23507	Vehicle Maintenance & Repairs (tax reportable)	Expenditures for normal maintenance and repairs to vehicles.
23510	Contract Maintenance/Repair-Equipment (tax reportable)	Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
23520	Physical Plant Supplies	Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).
23521	Chemicals Maintenance	Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).
23531	Custodial - Contract (tax reportable)	Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.
23535	Custodial Supplies	Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.
23599	Miscellaneous Maintenance & Repairs (tax reportable)	Expenditures for maintenance and repairs that cannot otherwise be coded within this section.
24020	Film Rentals (tax reportable)	Expenditures for media rentals such as DVD's and film.
24053	Storage Rentals/Fees (tax reportable)	Expenditures for self-storage units and storage charges for OSU business related reasons.
24101	Non-Information Technology (IT) Equipment Rentals (tax reportable)	Expenditures for the use/rental of non-IT equipment (see account code 24102 IT Equipment Rentals) for agreements lasting one year or less. This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
24102	Information Technology (IT) Equipment Rentals (tax reportable)	Expenditures for use/rental of all electronic IT equipment and accessories for agreements lasting one year or less.
24150	Land Rentals (tax reportable)	Expenditures for land rentals of non-OUS owned property.
24199	Miscellaneous Rentals (tax reportable)	Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.
24250	Land Leases (tax reportable)	Expenditures for noncancelable Land leases that legally obligate OSU for periods lasting more than one year. This code does NOT cover leases with no cost or nominal amounts, month-to-month terms, or internal leases. Please use the 241xx account series for those.
24298	Variable Lease Expense (tax reportable)	To record variable lease expense, such as a percentage of sales generated by OSU that has to be paid to the landlord/lessor when OSU is the lessee and the lease meets GASB 87 criteria. Consult with FAR before posting to this account.

02.11E Fees & Services (245XX-249XX)
Code	Title
24501	Accounting Service (tax reportable)	Accounting services purchased from others.
24503	Data/Word Processing Service (tax reportable)	Expenditures for data processing services purchased from others.
24504	Auditing Services (tax reportable)	Expenses directly related to acquiring auditing services.
24505	Performance Fees (tax reportable)	Expenditures for concerts and other entertainment functions.
24506	Trustee Service (tax reportable)	Expenditures to trustees for administering the affairs of the entrusted asset.
24507	Management Consulting Services (tax reportable)	Expenditures for consulting, management and training services provided by vendors.
24508	Departmental Development Costs	Development Office costs that are allocated to departments.
24509	Guest Speaking Services (tax reportable)	A payment issued to non-employees or external companies in exchange for the performance of speaking services, such as speaking at an event. Examples include speaking fees, honoraria, commencement, workshop presentations, guest lecturer, etc.
24510	Laundry & Dry Cleaning (tax reportable)	Expenditures for laundry and dry cleaning.
24511	Plant Care Services (tax reportable)	Expenditures for plant care and maintenance services performed by outside entity.
24513	Patent Legal Servies-Reimbursable (tax reportable)	Patent legal servies purchased from others but cannot be reimbursed by Licensee. See 24502 for Legal Services expenses unrelated to Patents; see 244514 for Patent Legal Servies-Nonreimbursable.
24514	Patent Legal Svcs-Nonreimbursable (tax reportable)	Patent legal servies purchased from others but cannot be reimbursed by Licensee. See 24502 for Legal Servies expenses unrelated to Patents; see 24513 for Patent Legal Services-Reimbursable.
24520	Security Service (tax reportable)	Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.
24526	Web Design Services (tax reportable)	Expenses for contractual web design services.
24535	Broadcast Program Services (tax reportable)	Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.
24540	Contract Course	Lump-sum payments to non-OUS institutions for teaching OUS courses.
24545	Dispute Resolution Services (tax reportable)	Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.
24550	Forest Management Services (tax reportable)	Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.
24560	VISA/Passport Processing Fees	Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.
24561	Background Verification Fees	Individuals seeking to obtain employment or to provide service as an unclassified employee (academic, research and administrative faculty), classified employee (staff members), graduate assistant (graduate research and teaching assistants), student employee, or volunteer shall be subject to background checks. Includes costs related to background verification fees.
24595	Non-Resident Alien Professional Service (tax reportable)	Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.
24599	Other Professional Services (tax reportable)	Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.
24601	Binding Expense (tax reportable)	Binding service performed by others.
24602	Duplicating & Copying Expense (tax reportable)	Duplicating and copying performed by others.
24604	Photo Services/Processing (tax reportable)	Photography services performed by others.
24605	Microfilming/Processing (tax reportable)	Microfilming services performed by others.
24607	Typesetting Service (tax reportable)	Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.
24608	Graphic Design Service (tax reportable)	Expenditures for graphic design services.
24609	Professional Photography Services (tax reportable)	Expenditures for professional photography services.
24610	Video Production Services (tax reportable)	Expenditures for the services of professional video production.
24611	Advertising-Personnel Recruitment/Public Notice (tax reportable)	Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters.
24616	Editing Services (tax reportable)	Expense directly related to securing editing services.
24701	Appraisal Service (tax reportable)	Expenditures for appraisals purchased from others.
24702	Engineering & Architectural Service (tax reportable)	Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24703	Environmental Laboratory Service (tax reportable)	Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).
24704	Construction Permits & Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24705	Conditional Use/Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees, parking lot fees, etc. If services are purchased in connection with a capitalized assets, such equipment, a building or infrastructure, see 4xxxx series of accounts.
24801	Parking Permit	Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.
24802	Reserved Parking Space	Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.
24910	Vehicle & Equipment Use Charge	Expenditures for the transportation and use of vehicles and equipment from an equipment pool.
24995	Construction Contract Services (tax reportable)	Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24998	Other Fees & Services (tax reportable)	Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.
24999	Miscellaneous Fees & Services	Miscellaneous Fees and Services

02.11F Medical & Scientific Services & Supplies (25XXX)
Code	Title
25001	Pharmaceuticals	Costs of pharmaceuticals and pharmaceutical supplies.
25002	Blood & Blood Products	Expenditures for blood and blood products for transfusions, including plasma and albumin.
25003	Intravenous (IV) Solutions & Supplies	Expenditures for intravenous fluids and for supplies necessary for their administration.
25004	Anesthetic Materials	Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
25012	Laboratory Reagents	Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
25020	Radioactive Materials	Costs of radioactive materials used for medical or scientific purposes.
25030	Dressing Materials	Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
25031	Sutures	Expenditures for sutures.
25040	Syringes & Needles	Expenditures for syringes and needles used in hospitals and clinics.
25041	Glassware Medical/Scientific	Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
25042	Rubber & Plastic Supplies Medical/Scientific	Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
25044	Specialty Cleaning Supplies	Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
25046	Vaccines	Expenditures for vaccines used in hospitals and clinics.
25122	Surgical Services (tax reportable)	Payments to medical doctors for the performance of surgical procedures.
25123	Anesthesia Services (tax reportable)	Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.

02.11G Assessments (280XX-284XX)
Code	Title
28002	Department of Justice Services	This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate.
28003	Secretary of State Audit Assessment	This assessment pays for the Secretary of State Audits Division audit costs. The assessment is allocated to the institutions based on expenditures.
28020	Central Government Service Charge	This assessment pays for general administrative costs associated with indirect services provided by the Legislative assembly, Legislative Counsel Committee, Governor's Office, and the Secretary of State Archives Division. DAS charges the assessment based on FTE. The assessment is allocated by OUS to institutions' Service Departments and Auxiliary Enterprise funds based on total payroll expenses.
28028	State Treasury Banking Service Charge	This assessment pays for Oregon State Treasury banking transaction fees.
28034	Secretary of State Archives Assessment	This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.
28036	Department of Administrative Services (DAS) Geographic Information System Assessment	This assessment is charged by DAS to state agencies to pay for the maintenance of the state's investment in shared Geographic Information System. DAS uses a tiered approach to charge the assessment. OUS is categorized as a tier one agency. DAS charges the assessment based on an agency's tier and FTE. OUS will distribute the assessment to OUS institutions based on Budgeted Operations payroll expense.
28062	Oregon Ethics Commission Assessment	The assessment for the Oregon Government Ethics Commission is apportioned among state agencies based on the number of full-time equivalent employees budgeted by the agency. This is a new assessment for 2009-11, as authorized and directed by the 2007 Legislature.The total amount charged in Table 2-5 was calculated for the state agency share of the Oregon Government Ethics Commission's budget. From this amount, 100 percent of the total amount is based on full-time equivalent positions. The FTE counts listed were provided by the Department of Administrative Services.
28072	Emerging Small Business	This assessment is charged to pay for the administration of the Department of Consumer and Business Services' certification of Minority, Women, and Emerging Small Businesses and the Governor's Advocate operations for policy and outreach efforts. The assessment is based on non-federal, full-time equivalent position authority of all state agencies. OUS will distribute this assessment to institutions based on total Services and Supplies expenses in Budgeted Operations, Designated Operations, Service Department and Auxiliary funds in the prior fiscal year.
28078	BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
28101	University Shared Services Enterprise (USSE) Operations Assessment	Assessments to Auxiliary Activities and State-wide Public Service Divisions for administrative services provided to OSU by USSE and then redistributed.
28105	OUS Information Technology Services (ITS) Assessment	Assessment for Information Technology Services services provided to regional universities. ITS services include Banner system support, data warehouse, technical support and other projects unique to the regional universities. This is an annual, flat-rate, assessment.
28160	Risk Mangement General Liability Pool Assessment	Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool.
28161	Risk Management Property Pool Assessment	Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool.
28162	Risk Management - Auto Pool Assessment	Assessment paid by pool participants to fund automobile self-insurance portion of the Oregon University System self-insurance pool.
28201	Administrative & Support Service Charge	The allocation of general administrative and support service costs to a sub-unit.
28202	Building Use Overhead Charge	Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
28203	Operation & Maintenance of Physical Plant	Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
28204	General Administration Overhead Charge	Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
28205	Climate Action Plan Assessment	Climate Action Plan Assessment
28400	Other Assessments	Minor miscellaneous assessments not otherwise specified.

02.11H Employee Related and 1099 Reportable Expenses (285XX)
Code	Title
28502	Overtime Meal Allowance	Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift.
28533	Bicycle Commuter Reimbursement	Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.
28590	Federal Work Study Program - Off-Campus Cost Share	Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.

02.11I Conferences, Entertainment, etc. (286XX)
Code	Title
28601	Conference Registration Fees	Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)
28605	Conference Events	Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28610	Entertainment	Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)
28611	Food & Refreshments	Expenditures for non-alcoholic beverages and food served at business, instructional or informational meetings where attendees are OSU employees. This includes formal training, staff retreats and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses.
28612	Hosting Groups & Guests	Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff/student recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OSU-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See Fiscal Policy Manual 410-05 Hosting Groups and Official Guests for further information and definitions.
28613	Public Relations/Fund Raising	This account includes costs of events and activities associated with efforts to generate university resources and engage in institutional promotional activities and with public relations. All fundraising, public relations and other community activity costs are posted to this account. Expenses posted to this account code relate to activities having the purpose of generating revenue/business from non-exchange transactions, i.e., gifts, donations, developmental funds and similar sources of revenue. Note: Expenses that fall under this account code that are expected to be reimbursed by OSUF, must be sent to the foundation as a direct payment request.
28614	Event Tickets	Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.
28620	Non-Stipend Room & Board	Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies).
28630	Non OSU Participant Support - Tuition/Registration	Participant support for non-OSU students and employees for tuition or registration fees paid to non-OSU entities and are supported by receipts.
28631	Non OSU Participant Support - Other	Miscellaneous participant support costs for non-OSU students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (see specific 2863x accounts for these expenditures).
28633	Non OSU Participant Support - Book Allowance	Payments made to a non-OSU participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.
28634	Non OSU Participant Support - Room & Board	Expenditures for room and board covering charges incurred by non-OSU participants under training or research programs. The expenditure must be documented by receipts.
28635	Non OSU Participant Support - Travel Payment	Payments made on behalf of non-OSU participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.
28637	Non OSU Participant Support - Foreign Source	Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances.
28638	Non-OSU Participant Support - Childcare	Expenditures for licensed childcare incurred by non-OSU participants under training or research programs. The expenditure must be documented by receipts.
28650	Trade Show/Event Fees	Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.
28699	Other Conference/Entertainment Expenses	Expenses for conference and entertainment costs not otherwise specified.

02.11J Fiscal Management Expense (287XX)
Code	Title
28701	Insurance	Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)).
28703	Taxes & Licenses	Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.
28704	Medical Insurance-Nonemployee	Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).
28705	Liability Insurance-Private Carrier	Payments made to a private carrier for liability insurance.
28710	Credit Card Discounts	Discounts charged when payment is accepted by credit card.
28711	Bad Debt Expense	Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.
28713	Settlement In Lieu of Litigation	This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.
28721	Loss On Disposal of Asset	For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.
28723	Inventory Adjustment/Write-Off	To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)
28725	Trademark/Patent Registration Fee	Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.
28730	Medical Insurance Domestic Students	Payments made for medical insurance coverage for domestic students.
28731	Medical Insurance International Students	Payments made for medical insurance coverage for international students.

02.11K Debt/Investment Expense (288XX)
Code	Title
28802	Bond Principal Payment	Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)
28803	Certificates of Participation (COPS) - Principal Payment	Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)
28804	Small Energy Loan Program (SELP) Principal Payment	Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
28805	Internal Bank Loan Principal Payment	Expenditures for payment of principal amounts on repayment of internal bank loans.
28808	SBITA Interest Expense	Account for interest expense related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
28809	Loss on Investments	Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.
28810	Interest Expense Miscellaneous	Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).
28811	Interest Expense-Bond Debt Service	Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)
28812	Interest Expense - Certificates of Participation (COPs)	Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)
28813	Interest Expense - Small Energy Loan Program (SELP)	Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
28814	Interest Expense - Internal Bank Loans	Interest Exp - Internal Bank Loans
28815	Arbitrage Rebate	Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)
28816	Penalty Lieu of Arbitrage Rebate	Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)
28817	Interest Expense Public University Fund (PUF) Earnings Distribution	Interest expenses distributed to OSU from the Public University Fund (PUF) when individual funds' average balance for the quarter is negative. This account code should only be used by the University Shared Services Enterprise (USSE) Office.
28819	Interest Expense - Leases	To record interest expense in the central reporting fund on lease liabilities that meet GASB 87 criteria and OSU is the lessee. This account is used exclusively by the Financial Accounting and Reporting unit.
28820	Investment Premium Amortization	The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.
28821	Certificates of Participation (COPS) Discount Premium	The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)
28840	Investment Administrative Expense	To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment admnistrative fees are reported as a reduction of investment income.

02.11L Miscellaneous Services & Supplies (289XX)
Code	Title
28903	Accreditation Fees	For recording accreditation fees.
28910	Fines & Penalties	Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.
28911	Late Charge, Vendor Payments	Expenditures for overdue account charges to vendors.
28920	Athletic Guarantees	Contracted guarantees and gate receipt shares paid to visiting teams.
28931	Selling & Marketing Costs	Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.
28935	Mailing List Purchase	Cost of purchase of mailing lists that target specific populations.
28994	Reimbursement of Services & Supplies Expenses to Employees	Reimbursement to employee of out-of-pocket expense for business related services and supplies. Expenses for equipment and travel costs are not allowed. For purchase of minor equipment see 202xx series of accounts.
28995	Procurement Card Purchases	Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)
28996	Taxable Non-Travel Employee Reimbursements (tax reportable)	Reimbursements to employees for expenses (other than travel) that are subject to taxation and must be reported on the employee's W-2.
28999	Miscellaneous Services & Supplies	Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.

02.11M Training (290XX)
Code	Title
29001	Training - Books and Publications	Costs of books, publications, and other printed material used for employee training.
29010	Training-Supplies	Cost of supplies used in conducting employee training.
29020	Training-Equipment (Non-Capitalized)	Minor equipment purchase for use in employee training.
29030	Training - Employee Online	Cost of Ed-Net facilities and services incurred for employee training.
29040	Training-Tuition/Registration Employee	Tuition and registration fees incurred for employee training.
29050	In-House Training	Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an OSU employee.
29051	Inter-Agency Training - Education Instruction Service	Costs associated with employee training conducted by another agency of the State of Oregon other than OSU.
29052	Outside Training - Education Instruction Service	Costs associated with employee training services provided by an outside instructor, consultant or service.

02.11N Transfers to State of Oregon
Code	Title
38999	Transfer to: Other State Agencies	Transfer to Other State Agencies

02.11O Travel (391XX-397XX)
Code	Title
39115	Employee Travel - Domestic	Travel expenses incurred when an employee travels within the U.S. for the benefit of the department or institution.
39117	Non-Employee Travel - Domestic	Travel expenses incurred when a non-employee travels within the U.S. for the benefit of the department or institution. (OSU-specific)
39119	Group Travel - Domestic	Travel expenses incurred when an academic class takes a field trip or an athletic team travels to a sports event for competition within the U.S. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannot be used when all participants are employees.
39615	Foreign Employee Program Travel	Travel expenses incurred when an employee travels out of the United States for the benefit of the department or institution.
39645	Foreign Non-Employee Program Travel	Travel expenses incurred when a non-employee travels out of the United States for the benefit of the department or institution.
39646	Foreign Group Travel	This code should be used for group travel to, from, or within a foreign country. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannot be used when all participants are employees.
39712	Employee Travel - Taxable	Employee Travel - Taxable (W-2 Subject)

02.11P Sub-contracts & Sub-grants (399XX)
Code	Title
39002	Sub-Contract/Sub-Grant A up to/including $25k	Sub-contract/Sub-grant A up to/incl $25k
39902	Sub-Contract/Sub-Grant A up to/including $25K	Sub-contract/Sub-grant A up to/incl $25k
39903	Sub-Contract/Sub-Grant B up to/including $25K	Sub-contract/Sub-grant B up to/incl $25K
39904	Sub-Contract/Sub-Grant C up to/including $25K	Sub-contract/Sub-grant C up to/incl $25K
39905	Sub-Contract/Sub-Grant D up to/including $25K	Sub-contract/Sub-grant D up to/incl $25K
39906	Sub-Contract/Sub-Grant E up to/including $25K	Sub-contract/Sub-grant E up to/incl $25K
39907	Sub-Contract/Sub-Grant F up to/including $25K	Sub-contract/Sub-grant F up to/incl $25K
39908	Sub-Contract/Sub-Grant G up to/including $25K	Sub-contract/Sub-grant G up to/incl $25K
39909	Sub-Contract/Sub-Grant H up to/including $25K	Sub-contract/Sub-grant H up to/incl $25K
39910	Sub-Contract/Sub-Grant <=$25K prior July-01	Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001
39911	Sub-Contract/Sub-Grant I up to/including $25K	Sub-contract/Sub-grant I up to/incl $25K
39912	Sub-Contract/Sub-Grant J up to/including $25K	Sub-contract/Sub-grant J up to/incl $25K
39913	Sub-Contract/Sub-Grant K up to/including $25K	Sub-contract/Sub-grant K up to/incl $25K
39914	Sub-Contract/Sub-Grant L up to/including $25K	Sub-contract/Sub-grant L up to/incl $25K
39915	Sub-Contract/Sub-Grant M up to/including $25K	Sub-contract/Sub-grant M up to/incl $25K
39916	Sub-Contract/Sub-Grant N up to/including $25K	Sub-contract/Sub-grant N up to/incl $25K
39917	Sub-Contract/Sub-Grant O up to/including $25K	Sub-contract/Sub-grant O up to/incl $25K
39920	Sub-Contract/Sub-Grant >$25K prior July-01	Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001
39921	Sub-Contract/Sub-Grant A in Excess of $25K	Sub-contract/Sub-grant A in excess of $25K
39922	Sub-Contract/Sub-Grant B in Excess of $25K	Sub-contract/Sub-grant B in excess of $25K
39923	Sub-Contract/Sub-Grant C in Excess of $25K	Sub-contract/Sub-grant C in excess of $25K
39924	Sub-Contract/Sub-Grant D in Excess of $25K	Sub-contract/Sub-grant D in excess of $25K
39925	Sub-Contract/Sub-Grant E in Excess of $25K	Sub-contract/Sub-grant E in excess of $25K
39926	Sub-Contract/Sub-Grant F in Excess of $25K	Sub-contract/Sub-grant F in excess of $25K
39927	Sub-Contract/Sub-Grant G in Excess of $25K	Sub-contract/Sub-grant G in excess of $25K
39928	Sub-Contract/Sub-Grant H in Excess of $25K	Sub-contract/Sub-grant H in excess of $25K
39929	Sub-Contract/Sub-Grant I in Excess of $25K	Sub-contract/Sub-grant I in excess of $25K
39932	Sub-Contract/Sub-Grant J in Excess of $25K	Sub-contract/Sub-grant J in excess of $25K
39933	Sub-Contract/Sub-Grant K in Excess of $25K	Sub-contract/Sub-grant K in excess of $25K
39934	Sub-Contract/Sub-Grant L in Excess of $25K	Sub-contract/Sub-grant L in excess of $25K
39935	Sub-Contract/Sub-Grant M in Excess of $25K	Sub-contract/Sub-grant M in excess of $25K
39936	Sub-Contract/Sub-Grant N in Excess of $25K	Sub-contract/Sub-grant N in excess of $25K
39937	Sub-Contract/Sub-Grant O in Excess of $25K	Sub-contract/Sub-grant O in excess of $25K
39938	Sub-Contract/Sub-Grant P up to/including $25K	Subcont/Subgrnt P up to/incl $25K
39939	Sub-Contract/Sub-Grant Q up to/including $25K	Subcont/Subgrnt Q up to/incl $25K
39940	Sub-Contract/Sub-Grant R up to/including $25K	Subcont/Subgrnt R up to/incl $25K
39941	Sub-Contract/Sub-Grant S up to/including $25K	Subcont/Subgrnt S up to/incl $25K
39942	Sub-Contract/Sub-Grant T up to/including $25K	Subcont/Subgrnt T up to/incl $25K
39943	Sub-Contract/Sub-Grant U up to/including $25K	Subcont/Subgrnt U up to/incl $25K
39944	Sub-Contract/Sub-Grant V up to/including $25K	Subcont/Subgrnt V up to/incl $25K
39945	Sub-Contract/Sub-Grant W up to/including $25K	Subcont/Subgrnt W up to/incl $25K
39946	Sub-Contract/Sub-Grant X up to/including $25K	Subcont/Subgrnt X up to/incl $25K
39947	Sub-Contract/Sub-Grant Y up to/including $25K	Subcont/Subgrnt Y up to/incl $25K
39948	Sub-Contract/Sub-Grant Z up to/including $25K	Subcont/Subgrnt Z up to/incl $25K
39949	Sub-Contract/Sub-Grant AA up to/including $25K	Subcont/Subgrnt AA up to/incl $25K
39952	Sub-Contract/Sub-Grant AB up to/including $25K	Subcont/Subgrnt AB up to/incl $25K
39953	Sub-Contract/Sub-Grant AC up to/including $25K	Subcont/Subgrnt AC up to/incl $25K
39954	Sub-Contract/Sub-Grant AD up to/including $25K	Subcont/Subgrnt AD up to/incl $25K
39955	Sub-Contract/Sub-Grant AE up to/including $25K	Subcont/Subgrnt AE up to/incl $25K
39956	Sub-Contract/Sub-Grant AF up to/including $25K	Subcont/Subgrnt AF up to/incl $25K
39957	Sub-Contract/Sub-Grant AG up to/including $25K	Subcont/Subgrnt AG up to/incl $25K
39958	Sub-Contract/Sub-Grant AH up to/including $25K	Subcont/Subgrnt AH up to/incl $25K
39959	Sub-Contract/Sub-Grant AI up to/including $25K	Subcont/Subgrnt AI up to/incl $25K
39962	Sub-Contract/Sub-Grant AJ up to/including $25K	Subcont/Subgrnt AJ up to/incl $25K
39963	Subcontract/Subgrant AK up to/including $25K	Subcont/Subgrnt AK up to/incl $25K
39964	Subcontract/Subgrant AL up to/including $25K	Subcont/Subgrnt AL up to/incl $25K
39965	Subcontract/Subgrant AM up to/including $25K	Subcont/Subgrnt AM up to/incl $25K
39967	Subcontract/Subgrant AO up to/including $25K	Subcont/Subgrnt AO up to/incl $25K
39968	Subcontract/Subgrant AP up to/including $25K	Subcont/Subgrnt AP up to/incl $25K
39969	Subcontract/Subgrant AQ up to/including $25K	Subcont/Subgrnt AQ up to/incl $25K
39970	Subcontract/Subgrant AR up to/including $25K	Subcont/Subgrnt AR up to/incl $25K
39971	Subcontract/Subgrant P in Excess of $25K	Subcont/Subgrnt P in Excess of $25K
39972	Subcontract/Subgrant Q in Excess of $25K	Subcont/Subgrnt Q in Excess of $25K
39973	Subcontract/Subgrant R in Excess of $25K	Subcont/Subgrnt R in Excess of $25K
39974	Subcontract/Subgrant S in Excess of $25K	Subcont/Subgrnt S in Excess of $25K
39975	Subcontract/Subgrant T in Excess of $25K	Subcont/Subgrnt T in Excess of $25K
39976	Subcontract/Subgrant U in Excess of $25K	Subcont/Subgrnt U in Excess of $25K
39977	Subcontract/Subgrant V in Excess of $25K	Subcont/Subgrnt V in Excess of $25K
39978	Subcontract/Subgrant W in Excess of $25K	Subcont/Subgrnt W in Excess of $25K
39979	Subcontract/Subgrant X in Excess of $25K	Subcont/Subgrnt X in Excess of $25K
39980	Subcontract/Subgrant Y in Excess of $25K	Subcont/Subgrnt Y in Excess of $25K
39981	Subcontract/Subgrant Z in Excess of $25K	Subcont/Subgrnt Z in Excess of $25K
39982	Subcontract/Subgrant AA in Excess of $25K	Subcont/Subgrnt AA in Excess of$25K
39983	Subcontract/Subgrant AB in Excess of $25K	Subcont/Subgrnt AB in Excess of$25K
39984	Subcontract/Subgrant AC in Excess of $25K	Subcont/Subgrnt AC in Excess of$25K
39985	Subcontract/Subgrant AD in Excess of $25K	Subcont/Subgrnt AD in Excess of$25K
39986	Subcontract/Subgrant AE in Excess of $25K	Subcont/Subgrnt AE in Excess of$25K
39987	Subcontract/Subgrant AF in Excess of $25K	Subcont/Subgrnt AF in Excess of$25K
39988	Subcontract/Subgrant AG in Excess of $25K	Subcont/Subgrnt AG in Excess of$25K
39989	Subcontract/Subgrant AH in Excess of $25K	Subcont/Subgrnt AH in Excess of$25K
39990	Subcontract/Subgrant AI in Excess of $25K	Subcont/Subgrnt AI in Excess of$25K
39991	Subcontract/Subgrant AJ in Excess of $25K	Subcont/Subgrnt AJ in Excess of$25K
39992	Subcontract/Subgrant AK in Excess of $25K	Subcont/Subgrnt AK in Excess of$25K
39993	Subcontract/Subgrant AL in Excess of $25K	Subcont/Subgrnt AL in Excess of$25K
39994	Subcontract/Subgrant AM in Excess of $25K	Subcont/Subgrnt AM in Excess of$25K
39995	Subcontract/Subgrant AN in Excess of $25K	Subcont/Subgrnt AN in Excess of$25K
39996	Subcontract/Subgrant AO in Excess of $25K	Subcont/Subgrnt AO in Excess of$25K
39997	Subcontract/Subgrant AP in Excess of $25K	Subcont/Subgrnt AP in Excess of$25K
39998	Subcontract/Subgrant AQ in Excess of $25K	Subcont/Subgrnt AQ in Excess of$25K
39999	Subcontract/Subgrant AR in Excess of $25K	Subcont/Subgrnt AR in Excess of$25K

Other (40000-99999)

02.12 Capital Outlay (40000-49999)
Code	Title
40103	Artwork/Collection Items	Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.)
40113	Principal Installment Payment	Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.
40301	Land	Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)
40303	Land Improvements (non-depreciable)	Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: Excavation, Fill, and Grading.
40304	Land Improvements (depreciable)	Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include: Parking Lots, Fencing and Gates, Paths, Retaining Walls, Tennis Courts, Athletic Fields, Golf Courses, and Landscaping. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.
40305	Land Leasehold Improvements	Expenditures for imporvements made to leased land, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281
40316	Land-Construction Permits & Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.
40317	Land-Conditional Use/Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way.
40318	Land-OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities.
40319	Land-Miscellaneous Fees & Services	Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed.
40320	Land-BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
40323	Land Improvement-Non-Depreciable-BOLI Wage Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. Use this with non-depeciable land improvements normally capitalized under 40303.
40324	Land Improvement-Depreciable-BOLI Wage Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. Use this with depeciable land improvements normally capitalized under 40304.
40401	Improvements Other Than Buildings (IOTB)	Disbursements to construction contractors for the installation or construction of the following: Fountains, Bleachers, Dugouts, Goal Posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $50,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.
40403	Artwork-IOTB	Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues). This account code is for artwork located outside a building and not attached to it. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.
40405	Improvements Other Than Buildings (IOTB) Leasehold Improvements	Expenditures for improvements made to leased IOTB, the improvements are attached to property not owned by the lessee. For futher guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281
40418	Improvements Other Than Buildings (IOTB) - OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40420	Improvements Other Than Buildings (IOTB) - BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
40503	Artwork-Buildings	Art work permanently affixed to a building (e.g., mosaics, murals). This account code is for artwork located either inside or outside a building that is attached to the building. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB.
40505	Building Leasehold Improvements	Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281
40516	Building - Construction Permits & Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.
40518	Building - OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40519	Building - Miscellaneous Fees & Services	Payments for fees and services associated with the construction or improvement of a building where the expense cannot be classified according to the service performed.
40520	Building - BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
40530	Building - Collaborative Project Distribution	Distribution of building expenses between OUS entities for collaborative projects.
40701	Infrastructure	Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: roads, bridges/culverts, sidewalks/curbs, alleyways, street lighting systems, traffic lights/signs, fire hydrant, drainage systems, gas/electric/fiber optic distribution systems, tunnels and conduit systems, water and sewer systems, dams, wells. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.
40716	Infrastructure-Construction Permits & Fees	Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.
40718	Infrastructure-OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40720	Infrastructure - BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
40811	Easements/Right of Ways	Easements/Right of Ways
40812	Computer Software	Computer Software
42001	Loss on Disposal of Fixed Asset	Charge generated by the Banner Fixed Assets system when a fixed asset is sold or disposed of and the proceeds are less than the net book value of the asset (adjusted cost less accumulated depreciation). The Banner Fixed Assets system only calculates gains/losses for assets capitalized to proprietary funds.
42002	Loss on Lease Termination	To record losses in the central reporting fund for terminations of leases that meet GASB 87 criteria. Gains may be related to leases where OSU is the lessee or lessor. Consult with Financial Accounting and Reporting before posting transactions to this account.
42003	Loss on Lease Impairment	Account for loss on lease impairment as required per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.
42004	Loss on SBITA Termination	Account for loss on termination related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.
42005	Loss on SBITA Impairment	Account for loss on impairment related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.

02.13 Student Aid (50000-59999)
Code	Title
51101	Scholarships	Expenditures from money received for scholarship use.
52102	Graduate Fellowships	Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.
52103	Post Doctoral Fellowships	Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.
52104	Miscellaneous Fellowships	Expenditures for fellowships that cannot otherwise be classified.
53102	Tuition Grants-In-Aid	Expenditures from grant-in-aid funds for tuition and fee charges by the institution.
53103	Books Grants-In-Aid	Expenditures from grant-in-aid funds for required books.
53104	Room & Board Grants-In-Aid On Campus	Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.
53109	Miscellaneous Grants-In-Aid	Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a "miscellaneous allowance."
55102	Stipends	Expenditures in the form of subsistence allowances paid to student participants engaged in sponsored programs. This type of expenditure is usually made to someone covered by a grant or contract. The payment is not a salary or wage and is made primarily to defray general living expenses.
55104	Tuition/Fee Payment for Participant	Expenditures for tuition or fee charges for the student's registration in an OUS institution or enrollment or participation in a course, program, seminar or conference.
55105	Travel Payment for Participant	Payments made on behalf of student participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging and other travel expenses. Use this code even when travel is included as a part of the registration fee for a course or conference.
55106	Book Allowance for Participant	Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.
55107	Room & Board for Participant	Expenditures for room and board covering charges incurred by student participants in sponsored programs. This code covers group support, for which individual identification may not be practical.
55108	Group Activities	Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.
55109	Medical & Dental Payment for Participant	Expenditures for health care by licensed practitioners for student participant care, whether or not the patient is confined to a hospital or infirmary. This code covers expenditures for medication, laboratory fees and analyses.
55110	Miscellaneous Participant Support	Expenditures from student participant support funds that cannot otherwise be classified.
59101	Other Student Aid	Expenditures made on behalf of students from sources that are not scholarships, fellowships, grants in aid, fee waivers or participant support funds and that represent a form of student aid that cannot otherwise be classified.

02.14 Merchandise for Resale or Redistribution (60000-69999)
Code	Title
61002	Miscellaneous Resales Merchandise	Miscellaneous Resale Merchandise
61004	Vending Machine Goods & Services	Vending Machine Goods and Services
61011	New Textbooks	New Textbooks
61013	General Books/Publications	General Books and Publications
61020	Art Supplies	Art Supplies
61021	Supplies	Supplies
61022	Supplies-State Contract	Supplies for resale that were purchased through a state contract.
61025	Tools	Tools
61031	Confections	Confections
61032	Health & Personal Care Products	Health and Personal Care Products
61033	Wearing Apparel	Wearing Apparel
61034	Gifts & Novelties	Gifts and Novelties
61035	Tapes, Compact Disks (CDs) - Prerecorded	Tapes, Compact Discs, - Pre-recorded
61052	Computer Accessories	Computer Accessories
61055	Office Furniture & Equipment	Office Furniture and Equipment
61058	Photographic and Optical Goods	Expenditures for cameras, photographic supplies, and optical goods (telescopes, binoculars, etc.) for resale or redistribution.
61071	Jewelry Goods/Supplies	Jewelry Goods/Supplies
61082	Postage for Resale	Postage for Resale
62001	Produce	Expenditures for fresh fruits, fruit juices and vegetables.
62002	Frozen Produce	Expenditures for frozen fruits, fruit juices and vegetables.
62005	Cheese & Eggs	Expenditures for cheese products and eggs.
62007	Grocery	Expenditures for the following: dried or dehydrated fruits and vegetables, beverages such as coffee, cocoa, tea, carbonated drinks and flavored drinks, fats and oils, including margarine, sugar, syrup, honey, and molasses, flour, yeast, and flour mixes-- including cake, bread, and muffin mixes, cereals and pastas, spices, flavorings, pickles, relishes, and condiments-- including catsup, salad dressing, vinegar, and pimentos, coconut, gelatin, peanut butter, crackers, nuts, ready-made sandwiches, and other foodstuffs not included under another account code.
62011	Alcoholic Beverage	Expenditures for alcoholic beverages
64002	Miscellaneous Resale Services	Expenditures for the purchase of Services to be resold that are not otherwise classified.
65199	Miscellaneous Resale Items	Expenditures for the purchase of items to be resold that are not otherwise classified.

02.15 Indirect Costs (70000-78999)
Code	Title
70001	Financial Administrative Costs	Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.
70003	Designated Operation Funds Administrative Costs	Charges to designated operating and continuing education funds for the administrative cost allowance.
70005	Facilities and Administrative Costs	Charges for indirect costs related to costs covered by A21 - Cost Principles for Educational Institutions. This code is used only when recording expense transactions and usually applies to grant, contract or other sponsored program funds.

02.16 Internal Sales Reimbursement (79000-79999)
Code	Title
79103	Press Reimbursement	Press Reimbursement
79106	Photography & Artist Reimbursement	Photographer and Artist Service Reimbursement
79107	Duplicating & Copying Reimbursement	Duplicating and Copying Reimbursement
79108	Printing & Publishing Reimbursement	Printing and Publishing Reimbursement
79110	Copy Service Reimbursement	Copy Service Reimbursement
79111	Paper Sales Reimbursement	Paper Sales Reimbursement
79120	Mailing Services Reimbursement	Mailing Services Reimbursement
79121	Mailing Supplies Reimbursement	Mailing Supplies Reimbursement
79122	Advertising Reimbursement	Advertising Reimbursement
79203	Programming Reimbursement	Programming Reimbursement
79205	Computer Service Material/Supp Reim	Computer Service Material and Supplies Reimbursement
79206	Computer Center Other Reimbursement	Computer Center Reimbursement - Other
79209	Computer Center Services Reimbursement	Computer Center Services Reimbursement
79301	Instructional Sales Reimbursement	Instructional Sales Reimbursement
79302	Non-Instructional Sales Reimbursement	Credits for services rendered within or between any fund groups not accounted for by another account code. Reimbursements from other state agencies for a shared expense that OUS has originally incurred. Used with General Budgeted Operations Funds only as a reduction of expense.
79303	Student Organization Internal Support	Internal Service Credit representing subsidy or support for a non-exchange transaction. This represents the use of university funds (E&G, FS, auxiliary or M2) from an OSU unit providing financial support to a fund (7xxxxx) of a University Student Organization (USO) in accordance with requirements in fiscal policy.
79313	Rentals & Leases Reimbursement	Rentals Reimbursement
79314	Physical Plant Sales Reimbursement	Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.
79316	Risk Mangement Insurance Recovery Reimbursement	Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.
79320	Telecommunications Service Reimbursement	Telecommunications Service Reimbursement
79325	Food Service/Catering Reimbursement	Food Service/Catering Reimbursement
79331	Animal Sales Reimbursement	Animal Sales Reimbursement
79332	Animal Board Reimbursement	Animal Board Reimbursement
79333	Feed & Bedding Sales Reimbursement	Feed and Bedding Sales Reimbursement
79341	Mechanical Parts & Supplies Reimbursement	Mechanical Parts & Supplies Reimbursements
79342	Special Material Sales Reimbursement	Special Material Sales Reimbursement
79343	Technical Services Reimbursement	Technical Services Reimbursement
79350	Resale of Equipment Reimbursement	To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.
79360	Health Care Services Reimbursement	Health Care Services Reimbursement
79361	Pharmacy Reimbursement	Pharmacy Reimbursement
79381	Conference Reimbursement	Conference Reimbursement
79382	Trip and Tour Reimbursement	Trip and Tour Reimbursement
79383	Transportation Reimbursement	Transportation Reimbursement
79384	Parking Permits Reimbursement	Parking Permits Reimbursement
79385	Vehicle & Equipment Use Reimbursement	Vehicle and Equipment Use Reimbursement
79388	Vehicle Fuel Sales Reimbursement	Vehicle Fuel Sales Reimbursement
79390	Administrative Services Reimbursement	Administrative Services Reimbursement
79391	Miscellaneous Sales Reimbursement	Miscellaneous Sales Reimbursement
79392	Miscellaneous Service Reimbursement	Miscellaneous Services Reimbursement
79398	Departmental Allocations to Service Departments	Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).

02.165b Amortization (80700-80799)
Code	Title
80721	Amortization Expense - Computer Software	Account codes to record amortization expenses related to intangible assets
80761	Amortization Expense -Trademarks	Account codes to record amortization expenses related to intangible assets

02.17 Student Loan Expenses (88000-90999)
Code	Title
88001	Loan Payments to Students	Principal loaned to students.
88011	Administrative Expenses	Expenditures for costs of administering the student loan fund.
88012	Other Collection Costs	Other non-litigation expenses resulting from the collection of student loans.
88013	Collection Agency Costs	Expenditures for costs incurred while collecting past due receivables. This code includes fees paid to an outside agency for the collection of outstanding receivables. Use only for Loan Funds.
88020	Default Principal Assigned Federal Government	Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.
88021	Default Interest Assigned Federal Government	Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.
88100	Principal Cancelled 15% Voluntary Service /72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88101	Principal Cancelled 20% Voluntary Service /72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88102	Principal Cancelled 20% Teaching Service >7/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88103	Principal Cancelled 30% Teaching Service >7/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88104	Principal Cancelled 15% Teaching Service >7/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88105	Principal Cancelled 10% Teaching Service	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88110	Principal Cancelled 15% Law Enforcement/Corrections	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88111	Principal Cancelled 20% Law Enforcement/Corrections	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88112	Principal Cancelled 30% Law Enforcement/Corrections	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88115	Principal Cancelled 15% High Risk Children Services	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88116	Principal Cancelled 20% High Risk Children Services	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88117	Principal Cancelled 30% High Risk Children Services	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88120	Principal Cancelled 15% Teaching Special Subjects	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88121	Principal Cancelled 20% Teaching Special Subjects	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88122	Principal Cancelled 30% Teaching Special Subjects	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88123	Principal Cancelled - 15% Early Childhood Service	No definition available.
88130	Loan Principal Cancelled Death	Cancellation of principal on student loan due to death.
88131	Loan Principal Cancelled Disability	Cancellation of principal on student loan due to disability.
88132	Loan Principal Cancelled Bankruptcy	Cancellation of principal on student loan due to bankruptcy.
88134	Loan Principal Cancelled Other	Cancellation of principal on student loan not otherwise classified.
88135	Loan Principal Cancelled - Military >7/1/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88140	Principal Cancelled 15% Nurse/Medical Technician	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88141	Principal Cancelled 20% Nurse/Medical Technician	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88142	Principal Cancelled 30% Nurse/Medical Technician	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88230	Interest Cancelled Death	Cancellation of interest on student loan due to death.
88231	Interest Cancelled Disability	Cancellation of interest on student loan due to disability.
88235	Interest Cancelled Military >7/1/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

Budget Reserves (9B000-9B999)

02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)
Code	Title
9B100	Budget Designated for Future Fiscal Years	Budget Designated for Future FYs

Other (40000-99999)

02.13 Student Aid (50000-59999)
Code	Title
55111	Childcare Payment for Participant	Expenditures for licensed childcare incurred by participants under training and research programs. The expenditure must be documented by receipts.

General Ledger Account Codes

Assets (A0000-A9999)

02.30 Cash (A0000-A1999)
Code	Title
A0001	Cash Suspense Checking	Cash Suspense Checking
A0005	Cash - Inter-Institutional Journal Voucher	Cash-Interinst JV
A0006	Cash - Payroll Interface	Cash-P/R Interface
A0223	2011A Lottery Bond Cash	2011A Lottery Bond Cash
A0227	2013A Lottery Bond Cash	2013A Lottery Bond Cash
A0354	Higher Education Endowment Fund Cash	Higher Ed Endowment Fd Cash
A0901	Cash On-Hand - Interfund	Cash On-Hand - Interfund
A1001	Petty Cash Advances	Petty Cash Advances
A1501	XI-Q 2011J Cash with Trustee	Establish cash account for XI-Q 2011J series.

02.31 Investments (A2000-A2999)
Code	Title
A2001	Institutional Investments	Institutional Investments
A2103	Supplemental Retirement Plan Investment
A2104	Commercial & Corporate Development Stock Investments	To record commercial or corporate development stock investments.
A2210	Unrealized Gain/Loss Commercial Investments	To record unrealized gain or loss on commercial investments.
A2501	Endowment Distribution	Endowment Distribution
A2580	Real Property - Endowment	Real Property - Endowment
A2620	Remainder Interest - Endowment	Remainder Interest - Endowment

02.32 Receivables (A3000-A3999)
Code	Title
A3001	Student Information System (SIS) Receivables	SIS Receivables
A3110	Cash Advances-Athletics	To record advances issued to Athletics. For all other cash advances, see account A3151.
A3121	Payroll Advances Receivable	Payroll Advances Receivable
A3150	Department Temporary Cash Advances	Create account code for recording temporary operating advances to departments. This will be similar to accounting for travel advances.
A3151	Cash Advances-General	To record advances issued to campus for all but athletics. For Cash Advances-Athletics, see account A3110.
A3152	Advances-Non-Reimbursable	To record non-reimbursable transactions paid on OSU credit cards.
A3212	Grant & Contract Unbilled Accounts Receivable (A/R)	Grant & Contract Unbilled A/R
A3213	Grant & Contract Billed Accounts Receivable (A/R)	Grant & Contract Billed A/R
A3214	Grant & Contract Retainage Accounts Receivable (A/R)	Grant & Contract Retainage A/R
A3301	Loans Advanced to Students	Loans Advanced to Students
A3350	Short Term Loans Receivable	Short Term Loans Receivable
A3360	Long Term Loans Receivable
A3370	Lease Security Deposit Rec - LT	To record long-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit.
A3650	Lease Security Deposit Rec - ST	To record short-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit.
A3702	Accounts Receivable (A/R) from Affiliated Foundation	AR from Affiliated Foundation
A3703	Miscellaneous Deposits	Create account code on all charts for recording miscellaneous cash deposits held by third party vendors.
A3750	Leases Receivable	To establish a roll-up account for lease receivable asset accounts in the central reporting fund for leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.
A3751	Leases Receivable - ST	To record short-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit.
A3752	Lease Receivable - LT	To record long-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit.
A3802	Accounts Receivable (A/R) Year-End Accruals	A/R Rec Year End Accruals
A3892	Net OPEB Asset - PERS RHIPA	This account is for the purpose of recording OPEB PERS-RHIPA assets. Transactions on this account will be posted exclusively by the Financial Accounting & Reporting unit.

02.33 Inventories (A4000-A4999)
Code	Title
A4001	Organized Storeroom Inventories	Organized Storeroom Inventories
A4901	Materials & Supplies Year-End Inventories	Mat & Suppl Yr/End Inventories

02.34 Prepaid Expenses (A5000-A5999)
Code	Title
A5001	Miscellaneous Prepaid Expense	Misc. Prepaid Expense
A5008	Prepaid Equipment Expenses	Prepaid expenses for capital equipment that has not been received.
A5009	Prepaid Lease Expense	To record prepaid lease expense in the central reporting fund paid in association with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit.
A5010	Prepaid SBITA Expense	Account for Prepaid Expenses related to Subscription-based IT Arrangements (SBITA) per GASB 96.
A5017	CTN/Away Prepaid Travel	CTN/Away Prepaid Travel
A5404	Undistributed Anthony's Travel	Account used to capture payments to Anthony’s Travel and transactions are distributed to operating indexes via Journal Voucher (JV).

02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)
Code	Title
A6001	Due From Other Funds	Used to record amounts due from other funds within the same OUS institution.
A7020	Equity in Investment Pool	A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.
A7041	Short Term Cash Advances	A "due-from" asset for short-term cash advances to the OUS institutions or the Chancellor's office.

02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
Code	Title
A8111	Buildings	This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following: New building, Addition to existing building, Capital improvements. See Fiscal Policy 55.713 "Capitalization Thresholds - Additional Clarification" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.)
A8112	Construction in Progress (Building)	This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.
A8125	Construction in Progress (Land Improvements)	This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable.
A8131	Improvement Other Than Buildings	This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Fountains, Bleachers, Dugouts, Goal posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
A8132	Construction in Progress (IOTB)	This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable.
A8142	Construction in Progress (Infrastructure)	This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.
A8221	Computer Software	Computer Software
A8222	In Development (Computer Software)	In Development (Computer Software)
A8280	Right of Use Lease Assets	Establishes roll-up account for all ROU asset accounts.
A8281	Right of Use Lease-Equipment	To record right-of-use (ROU) lease assets in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8282	Right of Use Lease-Vehicle	To record right-of-use (ROU) lease assets in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8283	Right of Use Lease-Library Matls	To record right-of-use (ROU) lease assets in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8284	Right of Use Lease-Building/Space	To record right-of-use (ROU) lease assets in the central reporting fund for building and space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8285	Right of Use Lease-Land	To record right-of-use (ROU) lease assets in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8286	Right of Use Lease-IOTB	To record right-of-use (ROU) lease assets in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8287	Right of Use Lease-Infrastructure	To record right-of-use (ROU) lease assets in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8290	Right of Use SBITA Assets	Roll-up account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96.
A8291	Right of Use - SBITA	Account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
A8511	Accumulated Depreciation-Equipment	(See associated asset account A8011 and depreciation expense account 80511.)
A8542	Accumulated Depreciation-Library Books (General)	(See associated asset account A8042 and depreciation expense account 80542.)
A8721	Accumulated Amortization-Computer Software	Acc Amort-Computer Software
A8761	Accumulated Amortization-Trademarks	Acc Amort-Trademarks
A8780	Acc Amort-Right of Use Lease Assets	Establishes roll-up account for all ROU asset accumulated amortization accounts.
A8781	Acc Amort-ROU Equipment	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8782	Acc Amort-ROU Vehicle	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8783	Acc Amort-ROU Library Materials	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8784	Acc Amort-ROU Building/Space	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for Building/Space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8785	Acc Amort-ROU Land	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8786	Acc Amort-ROU IOTB	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8787	Acc Amort-ROU Infrastructure	To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8790	Acc Amort-Right of Use SBITA Assets	Roll-up account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96.
A8791	Acc Amort-ROU SBITA	Account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.

Liabilities (B0000-B7999)

02.40 Accounts Payable (B0000-B0999)
Code	Title
B0100	Invoices Payable	Invoices Payable
B0101	Year End Accounts Payable (A/P) Accrual	Year End A/P Accrual
B0103	Invoices Payable-Clearing Fund Reclassification	Invoices Payable-Clrng Fund Reclass
B0190	Received Items Payable	Received Items Payable
B0194	Procurement Card Payable (Monthly)	Procurement Card Payable (Monthly)
B0195	Procurement Card Payable (Daily)	Procurement Card Payable (Daily)
B0201	Federal Accounts Payable (A/P) Taxes	Federal A/P Taxes
B0202	State Accounts Payable (A/P) Taxes	State A/P Taxes
B0301	Financial Aid Repayments	Financial Aid Repayments
B0302	Refunds Payable	Refunds Payable
B0309	Grant & Contract Refunds Payable	Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.
B0370	Early Retirement Liability	Early Retirement Liability
B0380	Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Even Year	HRIS Pay Deferral-9/12 Frng Even Yr
B0381	Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Odd Year	HRIS Pay Deferral-9/12 Frng Odd Yr
B0390	Contract Retainage Payable	Contract Retainage Payable

02.41 Salaries and Wages Payable (B1000-B1999)
Code	Title
B1100	Accrued Salaries & Wages (S&W) Payable	Accrued S&W Payable
B1102	Accrued Vacation/Sick Leave	Accrued Vac/Sick Leave
B1180	Human Resources Information System (HRIS) Pay Deferral 9/12 Plan Even Year	HRIS Pay Deferal-9/12 Plan Even Yr
B1181	Human Resource Information System (HRIS) Pay Deferral 9/12 Plan Odd Year	HRIS Pay Deferal-9/12 Plan Odd Yr
B1201	Federal Tax Withholding Payable	Federal Tax W/H Payable
B1202	Federal Insurance Contribution Act (FICA) Withholding Payable	FICA W/H Payable
B1360	Human Resource Information System (HRIS) Payroll Clearing	HRIS Payroll Clearing
B1370	Human Resource Information System (HRIS) Fringe Benefit Clearing	HRIS Fringe Benefit Clearing
B1703	Supplemental Retirement Plan Liability Short Term
B1803	Supplemental Retirement Plan Liability Long Term
B1990	Compensated Absence Liability	Compensated Absences Liability
B1991	Deferred Compensated Liability (Unfunded)	Deferred Comp Liability (Unfunded)
B1992	Employee Termination Liability	Employee Termination Liability

02.42 Notes Payable (B2000-B2999)
Code	Title
B2002	Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable	Create account code at all other institutions to standardize accounting for SELP loan liability.
B2052	Capital Leases Payable - ST
B2055	Installment Purchase Payable - ST
B2060	Lease Liability - ST	To record short-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit.
B2070	SBITA Liability - ST	Account for short-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
B2102	Capital Leases Payable	Capital Leases Payable
B2105	Installment Purchase Payable - LT
B2110	Lease Liability - LT	To record long-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit.
B2120	SBITA Liability - LT	Account for long-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
B2711	Tax Exempt Line of Credit Payable - Short Term
B2712	Tax Exempt Line of Credit Payable - Long Term
B2718	Taxable Line of Credit Payable - Short Term
B2719	Taxable Line of Credit Payable - Long Term

02.43 Bonds Payable (B3000-B3999)
Code	Title
B3000	Bonds Payable	Bonds Payable

02.44 Deposits (B4000-B4999)
Code	Title
B4001	Key Deposits	Key Deposits
B4100	Family Housing Deposits	Rental Deposits
B4120	Other Rental Deposits	Other Rental Deposits
B4200	Student Safekeeping	Student Safekeeping

02.45 Deferred Income (B5000-B5999)
Code	Title
B5002	Student Information System (SIS) Cash Clearing	SIS Cash Clearing
B5201	Undistributed Indirect Cost Credits	Undist Indirect Cost Credits
B5801	Undistributed Income	Undistributed Income
B5845	Grant & Contract Deferred Revenue	Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account.
B5846	Grant & Contract Unapplied Payments	Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account.
B5847	Grant & Contract Payment Holding	Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account.
B5901	Accrued Undistributed Income	Accrued Undistr Income

02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)
Code	Title
B7051	Due To Internal Bank-Internal Loans	Due To Internal Bank-Internal Loans
B7061	Due To Internal Bank-Internal Loans Premium/Discount	Due To Int Bank-Int Loans Prem/Disc

Control Accounts (C0000-C9999)

02.50 Control Accounts
Code	Title
C0010	Actual Revenue Control	Actual Revenue Control

Fund Balance (D0000-D9999)

02.60 Fund Balance
Code	Title
D0010	Fund Balance	Fund Balance
D0050	Institution Contributed Capital	Inst Contributed Capital

Fund Additions (E0000-E9999)

02.70 Fund Additions (E0000-E9999)
Code	Title
E0001	Fund Additions From Other Funds	Fund Additions From Other Funds
E0002	Fund Additions From Proprietary Funds	Fund Addtns From Proprietary Funds
E1001	Net Investment in Plant (NIP) Change in Fixed Assets	NIP Change in Fixed Assets
E2000	Fund Additions for Bonded Debt	To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.
E2500	Fund Additions for Internal Loans	No Definition Available
E3000	Fund Additions for State Energy Loan Program (SELP) Loans	Create new account code for fund additions related to SELP loans
E3500	Fund Additions: Change in Accounting Principle

Fund Deductions (F0000-F9999)

02.80 Fund Deductions
Code	Title
F0001	Fund Deductions To Other Funds	Fund Deductions To Other Funds
F0002	Fund Deductions To Reserves	Fund Deductions To Reserves
F2000	Fund Deductions for Bonded Debt	To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.
F2500	Fund Deductions for Internal Loans	No Definition Available
F3000	Fund Deductions for State Energy Loan Program (SELP) Loans	Create new account code for fund deductions related to SELP loans
F3500	Fund Deductions: Change in Accounting Principle

Finance and Administration

Account Codes

Operating Ledger Account Codes

Revenue (0XXXX)

02.01 Student Tuition & Fees (01000-02099)

02.02 Appropriations and Resource Redistribution (02100-02999)

02.03 Gifts, Grants, & Contracts (03000-03999)

02.04 Transfers in from State Agencies (04000-05099)

02.05 Investment (05100-05999)

02.06 Sales and Services (06000-06999)

02.07 Medical and Hospital Services Income (07000-07999)

02.08 Other Revenues (08000-08799)

02.09 Student Loan Revenues (08800-08999)

02.095 Internal Sales (09000-09999)

Personal Services (10100-19999)

02.10 Personal Services (10100-19999)

Services and Supplies (includes Travel) (20000-39999)

02.11A Supplies (20XXX)

02.11B Agricultural Related Services & Supplies (21XXX)

02.11C Communications and Postage & Shipping (220XX & 225XX)

02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)

02.11E Fees & Services (245XX-249XX)

02.11F Medical & Scientific Services & Supplies (25XXX)

02.11G Assessments (280XX-284XX)

02.11H Employee Related and 1099 Reportable Expenses (285XX)

02.11I Conferences, Entertainment, etc. (286XX)

02.11J Fiscal Management Expense (287XX)

02.11K Debt/Investment Expense (288XX)

02.11L Miscellaneous Services & Supplies (289XX)

02.11M Training (290XX)

02.11N Transfers to State of Oregon

02.11O Travel (391XX-397XX)

02.11P Sub-contracts & Sub-grants (399XX)

Other (40000-99999)

02.12 Capital Outlay (40000-49999)

02.13 Student Aid (50000-59999)

02.14 Merchandise for Resale or Redistribution (60000-69999)

02.15 Indirect Costs (70000-78999)

02.16 Internal Sales Reimbursement (79000-79999)

02.165b Amortization (80700-80799)

02.17 Student Loan Expenses (88000-90999)

Budget Reserves (9B000-9B999)

02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)

Other (40000-99999)

02.13 Student Aid (50000-59999)

General Ledger Account Codes

Assets (A0000-A9999)

02.30 Cash (A0000-A1999)

02.31 Investments (A2000-A2999)

02.32 Receivables (A3000-A3999)

02.33 Inventories (A4000-A4999)

02.34 Prepaid Expenses (A5000-A5999)

02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)

02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)

Liabilities (B0000-B7999)

02.40 Accounts Payable (B0000-B0999)

02.41 Salaries and Wages Payable (B1000-B1999)

02.42 Notes Payable (B2000-B2999)

02.43 Bonds Payable (B3000-B3999)

02.44 Deposits (B4000-B4999)

02.45 Deferred Income (B5000-B5999)

02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)

Control Accounts (C0000-C9999)

02.50 Control Accounts

Fund Balance (D0000-D9999)

02.60 Fund Balance

Fund Additions (E0000-E9999)

02.70 Fund Additions (E0000-E9999)

Fund Deductions (F0000-F9999)

02.80 Fund Deductions

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