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Finance and Administration

Account Codes

Operating Ledger Account Codes

Other (40000-99999)

02.14 Merchandise for Resale or Redistribution (60000-69999)
Code	Title
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

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

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