Finance and Administration

Subcont/Subgrnt AJ up to/incl $25K

Subcont/Subgrnt AL up to/incl $25K

Subcont/Subgrnt AO up to/incl $25K

Subcont/Subgrnt AQ up to/incl $25K

Subcont/Subgrnt P in Excess of $25K

Subcont/Subgrnt R in Excess of $25K

Subcont/Subgrnt T in Excess of $25K

Subcont/Subgrnt V in Excess of $25K

Subcont/Subgrnt X in Excess of $25K

Subcont/Subgrnt Z in Excess of $25K

Subcont/Subgrnt AB in Excess of$25K

Subcont/Subgrnt AD in Excess of$25K

Subcont/Subgrnt AF in Excess of$25K

Subcont/Subgrnt AH in Excess of$25K

Subcont/Subgrnt AJ in Excess of$25K

Subcont/Subgrnt AL in Excess of$25K

Subcont/Subgrnt AN in Excess of$25K

Subcont/Subgrnt AP in Excess of$25K

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.)

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.)

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.

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.

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.

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.

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.

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.

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.

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.

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.

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.

Distribution of building expenses between OUS entities for collaborative projects.

Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.

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.

Computer Software

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.

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.

Expenditures from money received for scholarship use.

Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.

Expenditures from grant-in-aid funds for tuition and fee charges by the institution.

Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.

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.

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.

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.

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.

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.

Miscellaneous Resale Merchandise

New Textbooks

Art Supplies

Supplies for resale that were purchased through a state contract.

Expenditures for licensed childcare incurred by participants under training and research programs. The expenditure must be documented by receipts.