Operating Ledger Account Codes
Revenue (0XXXX)
| Code | Title | |
|---|---|---|
| 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 |
| 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. |
| 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. |
| 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. |
| 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 |