01000
01100
01101
Tuition assessed at resident undergraduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01110 - Summer Term Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01102
Tuition assessed at non-resident undergraduate rates for nine credit hours and above. Restricted a nine-month academic year. (See also 01111 - Summer Term Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01103
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.
01104
Tuition assessed at resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01112 - Summer Term Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01105
Tuition assessed at non-resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01113 - Summer Term Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01106
Tuition for students admitted under the Western Undergraduate Exchange program will be assessed 150 percent of the prevailing resident undergraduate tuition rate for 12 credit hours and above. This tuition rate replaces the previous fee remission category. (This tuition account replaces fee remission account 01960 - Western Undergraduate Exchange (WUE) Fee Remission, which was terminated effective July, 2000 .)
01107
Tuition from students not otherwise classified in this section.
01108
Tuition assessed at applicable graduate rates for students enroll 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
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 - 01809Summer Undergraduate Tuition)
01110
Tuition assessed at resident undergraduate rates. Restricted to a three-month summer session. (See also 01101 - Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01111
Tuition assessed at non-resident undergraduate rates. Restricted to a three-month summer session. (See also 01102 - Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01112
Tuition assessed at resident graduate rates. Restricted to a three-month summer session. (See also 01104 - Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01113
Tuition assessed at non-resident graduate rates. Restricted to a three-month summer session. (See also 01105 - Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01120
Tuition assessed at resident law tuition rates. (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01121
Tuition assessed at non-resident law tuition rates. (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01140
Tuition assessed at resident PharmD rates.
01141
Tuition assessed at non-resident PharmD rates.
01180
Tuition assessed for credit continuing education courses.
01181
Tuition assessed for non-credit continuing education courses.
01194
This surcharge is assessed for extraordinary energy costs. This surcharge will remain in effect until a) the energy rates return to 2001 levels, b) sufficient outside financial assistance reduces the need for the fee, or c) if the energy rate increases appear permanent, the surcharge is integrated into the base tuition rate. The Board will review the need for the surcharge annually at the time of adopting the Academic Year Fee Book.
01195
This surcharge was assessed Winter, Spring and Summer terms 2003 to partially offset general fund reductions. It was instituted as a surcharge pending the January 28, 2003 special election outcome. The tax increase on the ballot failed and as a result, the surcharge was rolled into regular tuition rates effective Fall 2003. This account will be terminated December 31, 2003. This surcharge is assessed to partially offset general fund reductions pending the January 28, 2003 special election outcome. If the income tax surcharge measure passes all surcharges in this account will be refunded. Institutions are authorized to either assess at the beginning of Winter term or delay implementation until the outcome of the January 2003 election and further legislative action is known. This fee is expected to be applicable Winter and Spring 2003. The surcharge was adopted by the Board November 15, 2002.
01200
01201
A programmatic fee assessed each term to all students classed as residents who are enrolled in the law program at the UO.
01202
A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the law program at the UO.
01203
A programmatic fee assessed each term to all students classed as residents who are enrolled in the Master of Business Administration program.
01204
A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the Master of Business Administration program.
01205
A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Business Administration.
01206
A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Business Administration.
01207
A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Engineering.
01208
A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Engineering.
01211
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.
01212
A universal fee assessed each term to all students classed as non-residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.
01213
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.
01214
A programmatic fee assessed each term to all Honors College students. This fee was originally established in the 1997-1998 Academic Year Fee Book.
01215
A programmatic fee assessed each term to all undergraduate business majors.
01216
A programmatic fee assessed each term to all Architecture and Landscape Architecture majors. The revenue generated from this fee will provide funding for the computer lab, undergraduate special advisor program, and specialized tutoring program. This fee was originally established in the 1998-1999 Academic Year Fee Book.
01217
A programmatic fee assessed each term to all undergraduates majoring or undeclared in the College of Arts and Sciences (CAS). Additional resource fees for CAS students majoring in science-intensive programs will also be recorded using this account. The revenue generated from this fee will be used to enhance opportunities and facilities for students through improved and expanded advising, supervised participatory learning experiences, and support for specialized student facilities and equipment. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01218
A programmatic fee assessed each term to all Journalism undergraduate majors and pre-majors. The revenue generated by this fee will be used to enhance computer and digital video technology in existing programs and expand section offerings for majors. This fee will also replace a course material fee in 39 Journalism courses. This fee was originally established in the 2001-2002 Academic Year Fee Book.
01219
A programmatic fee assessed each term to all resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.
01220
A programmatic fee assessed each term to all non-resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.
01221
A programmatic fee assessed each term to all masters degree students in Applied Psychology enrolled in the Mental Health Counseling track. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01222
A programmatic fee assessed each term to all masters degree students in Applied Psychology enrolled in the Group Facilitation and Training Track. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01223
A programmatic fee assessed each term to all Computer Science undergraduate major, Math-CIS major, Computer Science Second baccalaureate and Computer Science masters level student. The revenue generated by this fee will be used to maintain and manage expensive and highly specialized equipment and software, as well as recruit and hire additional faculty. This fee was originally established in the 2001-2002 Academic Year Fee Book.
01224
A programmatic fee assessed each term to all Multimedia Design program majors. The revenue generated by this fee will be used to provide critically needed funds for the improvement and maintenance of special facilities associated with these course offerings, such as studio environments, hardware, software, furniture, and other modifications. This fee was originally established in the 2001-2002 Academic Year Fee Book.
01225
A programmatic fee assessed each term for students enrolled in the Fine & Performing Arts program. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01226
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.
01227
A programmatic fee assessed each term to students enrolled in the School of Music. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01228
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.
01229
A programmatic fee assessed each term to all undergraduate students enrolled in the School of Business at SOU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01230
A programmatic fee assessed each term to all undergraduate students enrolled in the School of Science. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01231
A programmatic fee assessed each term to all graduate students enrolled in the Masters of Arts in Teaching program. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01232
A programmatic fee assessed each term to all undergraduate students enrolled in the College of Engineering.
01233
A programmatic fee assessed each term to all graduate students enroll in the College of Engineering. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01234
A programmatic fee assessed each term to all students enrolled in the Pre-Engineering program.
01235
A programmatic fee assessed each term to all students enrolled in Health Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01236
A programmatic fee assessed each term to all students enrolled in Dental Hygiene programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01237
A programmatic fee assessed each term to all students enrolled in Engineering Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01238
A programmatic fee assessed each term to all students enrolled in the Emergency Medical Technician AAS Program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01239
A programmatic fee assessed each term to all students enrolled in the Clinical Laboratory Sciences program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01240
A programmatic fee assessed each term to all students enrolled in the Paramedic Education Certificate program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01241
A programmatic fee assessed each term to all students enrolled in the speech and hearing sciences. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.
01242
A universal fee assessed each term to all enrolled undergraduate and graduate students. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.
01243
A programmatic fee assessed each term to all enrolled students in the fine arts program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.
01244
A programmatic fee assessed each term to all enrolled graduate students in the interdisciplinary studies program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.
01245
A programmatic fee assessed each term to all enrolled students in the education program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.
01246
A programmatic fee assessed each term to all enrolled students in the masters of applied psychology - human services track. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at SOU.
01247
A programmatic fee assessed each term to all undergraduate business pre-majors. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at the University of Oregon.
01248
A programmatic fee assessed each term to all students enrolled in upper division Liberal Arts programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01249
A programmatic fee assessed each term to all students enrolled in upper division Science programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01250
A programmatic fee assessed each term to Human Development and Family Science majors. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01251
A programmatic fee assessed each term to DHE-Apparel/Interior Design students. This fee was originally established in the 2005-2006 Academic Year Fee Book
01252
A programmatic fee assessed each term to Cert. - Nonprofit Management students. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01254
A programmatic fee assessed each term to Business Honors Program students. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01255
A programmatic fee assessed each term to Graduate School Social Work Distance Education students. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01257
A one-time universal fee assessed to all students. This fee was originally established in the 2006-7 Academic Year Fee book.
01258
A programmic fee assessed each term to DHE-Housing Studies students. This fee was originally established in the 2006-7 Academic Year Fee Book.
01259
A programmatic fee assessed each term to Merchandising Management students. This fee was originally established in the 2007-8 academic year fee book.
01261
01300
01301
Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.
01302
Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.
01350
01351
Fee assessed during fall, winter and spring terms to all enrolled students for construction and operation of the student recreation center. (This fee was approved by student referendum in 1995 at the University of Oregon and is currently only being assessed at the U of O. PSU will be assessing this fee when the new (PCAT) student recreation center opens. Other institutions are currently contemplating assessing fees of this type and may do so in the future.)
01352
Fee assessed during Summer Term for construction and operation of the student recreation center.
01400
01401
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.
01450
01451
Student health fees for regularly enrolled undergraduate students.
01452
Student health fees for regularly enrolled graduates students.
01460
Student health fees for students enrolled in summer term.
01461
Special Program Health Fee
01465
Conference Health Fee
01470
Student health fees collected by one institution for students enrolled at their institution but taking classes at another OUS institution (i.e. UO students studying for a term at PSU).
01495
Student health fees for students not currently enrolled. Students are allowed one term of continuing health coverage after their enrollment ends. (i.e. after graduation; summer if student is not enrolled; student taking one term off from school)
01499
Student health fees that do not fit in to any of the above account codes.
01500
01501
Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01502
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01503
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01504
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01505
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01507
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01511
Res UG Tuit- Health Prog Diff
01513
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01514
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01515
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01516
Academic year tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01519
Resident Undergraduate Tuition- Journalism Diff
01535
01536
Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01537
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01538
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01539
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01540
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01542
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01546
NR UG Tuit- Health Prog Diff
01548
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01549
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01550
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01551
Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01554
Non-Resident Undergraduate Tuition- Journalism Diff
01570
01571
Academic year tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01572
Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01573
Academic year tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01575
Academic year tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01576
Academic year tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01578
Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01579
Academic year tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01580
Academic year tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01581
Academic year tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01582
Academic year tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01585
Academic year tution assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01586
Academic year tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01587
Resident Graduate Tuition- Education Diff
01589
Resident Graduate Tuition- Journalism Diff
01605
01606
Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01607
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01608
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01610
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01611
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01613
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01614
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01615
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01616
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01617
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01620
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01621
Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01622
Non-Resident Graduate Tuition- Education Diff
01624
Non-Resident Graduate Tuition- Journalism Diff
01640
01641
Summer Session tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01642
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01643
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01644
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01645
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01647
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01651
Sum Res UG Tuit- Health Prog Diff
01653
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01654
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01655
Summer Session tuition assessed Resident Undergraduate students admitted to teh institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01656
Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01659
Summer Resident Undergraduate Tuit- Journalism Diff
01675
01676
Summer Session tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01677
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01678
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01679
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01680
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01682
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01686
Sum NR UG Tuit- Health Prog Diff
01688
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01689
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01690
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01691
Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01694
Summer Non-Resident Undergraduate Tuition- Journalism Diff
01700
01701
Fees over and above regular tuition, lab and course fees.
01702
Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.
01703
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.
01704
Fees for graduate qualifying examinations.
01705
Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.
01706
Fees for recognized class field trips.
01710
Fees charged for specific classes in addition to general tuition.
01715
Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).
01720
Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.
01721
Fees required when a student seeks formal admission. Excludes fees for qualification and testing purposes. (See account codes 01752 (Counseling and Testing Fee), 01704 (Graduate Qualifying Exam Fee), 01723 (Change of Program Fee), 01724 (Reinstatement Fee) and 01705 (Special Exam Fee).)
01722
Fees levied as penalties for late registration.
01723
Fees for change of program. Excludes tuition and fees incidental to the change.
01724
Fee applied to a student who has not pursued his education actively during the past two years or has been suspended to make up his grade point average either at a community college or at night school. It is restricted to the reinstatement fee only: It excludes fees occurring as a result of the reinstatement.
01725
Fee applied to a student upon application for a degree.
01726
Fees levied as penalty for a refund.
01727
Fee assessed to a student in selected programs when that student has been accepted for admission.
01731
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.
01735
Course or program fees for the University of Oregon American English Institute (AEI).
01751
Fees for services rendered in the placement of graduating students.
01752
Fees for aptitude and interest-type counseling and testing services. It excludes 01704 (Graduate Qualifying Exam Fee) and 01705 (Special Exam Fee).
01753
Fees for services rendered in work on a placement portfolio for graduating students.
01795
Fees for other special services not otherwise categorized by another account code.
01799
Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.
01810
01811
Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01812
Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01813
Summer Session tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01815
Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01816
Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01818
Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01819
Summer Session tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01820
Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01821
Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01822
Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01825
Summer Session tuition assessed Resident Graduate students admittted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01826
Summer Session tuition assessed Resident Graduate students admittted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01827
Summer Resident Graduate Tuition- Education Diff
01829
Summer Resident Graduate Tuition- Journalism Diff
01845
01846
Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01847
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01848
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01850
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01851
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01853
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01854
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01855
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01856
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01857
Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01860
Summer Session tuition assessed Non-Resident Graduate students admittted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01861
Summer Session tuition assessed Non-Resident Graduate students admittted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01862
Summer Non-Resident Graduate Tuition- Education Diff
01864
Summer Non-Resident Graduate Tuition- Journalism Diff
01880
01881
Tuition assessed Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01882
Tuition assessed Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.
01883
Tuition assessed Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.
01884
Law Resident Tuition- Summer
01890
01891
Tuition assessed Non-Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01892
Tuition assessed Non-Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.
01893
Tuition assessed Non-Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.
01894
Law Non-Resident Tuition- Summer
01900
01901
01910
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).
01930
01931
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
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)
01940
01941
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
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)
01943
New account code to separately identify the Institutional International Exchange fee remission between regular (01942) and 'special' (01943) categories. Use of this new code is optional but can be used to record/report on a 'special' subdivision of this fee remission.
01950
01951
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for academic year fees only. See 01952 for summer session.
01952
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for summer session fees only. See 01951 for academic year.
01961
01965
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
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
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
To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.
01970
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)
01975
Fee remission of tuition and other mandatory enrollment fees paid by or for student athletes. Awards are at the option of the institution and may vary in amount but cannot exceed the total non-resident Undergraduate or Graduate tuition and mandatory enrollment fees. This remission program was approved by the Board in July 2001.
01980
01981
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 1st year law students.
01982
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 2nd year law students.
01983
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 3rd year law students.
01984
Deleted From FASOM
01985
Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.
01986
Fee remission of tuition and other mandatory enrollment fees paid for resident undergraduate students receiving a Dean's Scholarship.
01987
Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.
01988
University International Fee Rem
01989
Fee remission of tuition and other mandatory enrollment fees paid for Washington resident students enrolled at PSU who meet the high school grade point average requirements set by PSU. The awards are variable based on high school GPA, to be remitted against the non-resident tuition rate. This remission program was approved by the Board July 2001.
01990
Fee remission of tuition and other mandatory enrollment fees paid for a student receiving a dean's designated fee remission. This fee remission program is differentiated from the resident/non-resident undergraduate dean's fee remission programs (accounts 01986 & 01987) in that it is not processed and awarded through the financial aid office but awarded directly by the individual school's deans.
01999
Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.
02100
02110
Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (See 02150 for other states) (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)
02120
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
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.
02140
Receipts from foreign governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02150
Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.
02500
02510
Account to record the distribution of State resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02511
Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02520
Account to record the distribution of lottery resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02530
Account to record the distribution of Federal resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
03000
03100
03110
Grant or contract receipts from Federal sources. Excludes receipts from appropriations (see FASOM 02.02).
03118
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
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
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
Receipts of grants or contracts from states other than Oregon.
03150
Receipts of grants or contracts from foreign governmental bodies.
03160
Receipts of grants or contracts from governmental entities not otherwise listed.
03200
03210
Receipts of grants or contracts from grantors not representing a formal organization or agency.
03218
Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types:
- 34 (Private Funds Restricted)
- and 35 (Foundation Funds Restricted).
For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.
03220
Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).
03230
Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).
03240
Receipts of a grant or contract from any institution of higher education not within the Oregon University System.
03260
Grant and contract receipts from a campus affiliated foundation.
03300
03301
03302
Receipts from the recovery of facilities and administrative costs associated with the administration of a financial aid program. (For Pell Grants, see account 03303 - Pell Grant Administrative Cost Recovery.)
03303
Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.
03304
Receipts from the recovery of facilities and administrative costs associated with the administration of a veterans administration program.
03400
Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
03410
F & A Cost Recovery Redistribution
03500
Gifts, grants or contracts returned to the grantor or their designee.
03600
03610
03611
Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)
03612
Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)
03620
03621
Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03622
Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03630
03631
Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03632 for In-Kind gifts from Foundations/Societies.) (see account code 03620 - Commercial Business Gift).
03632
Receipts of In-Kind gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03631 for other gifts from Foundations/Societies.)(see account code 03620 - Commercial Business Gift).
03640
03641
Receipts of gifts from any institution of higher education not within the Oregon University System. (See account 03642 for In-Kind gifts from non-OUS Higher Education institutions.)
03642
Receipts of In-Kind gifts from any institution of higher education not within the Oregon University System. (See account 03641 for other gifts from non-OUS Higher Education institutions.)
03650
03651
Gift receipts from a campus affiliated foundation. (See account 03652 for In-Kind gifts from Affiliated Foundations.)
03652
Receipts of In-Kind gifts from a campus affiliated foundation. (See account 03651 for other gifts from Affiliated Foundations.)
03660
03661
03662
04000
04001
Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).
04107
Transfer in From Department of Administrative Services
04141
Transfer in from Division of State Lands
04575
Transfer in from Student Assistance Commission
04950
Level 2 roll up for Capital Construction Grants from the State of Oregon.
04951
Receipts on a reimbursement basis from the State of Oregon(State) that fund capital construction projects that are approved by the UO Board of Trustees and the Oregon Legislature. These monies come from the State selling article XI-Q bonds. UO is not responsible for paying interest and principal of the underlying bonds.
04952
Receipts on a reimbursement basis from the State of Oregon(State) that fund capital construction projects that are approved by the UO Board of Trustees and the Oregon Legislature. These monies come from the State selling article XI-G bonds. UO is not responsible for paying interest and principal of the underlying bonds.
04999
Transfer in from Other State Agencies
05100
05120
Records interest income for the XI-F(1) and XI-G bond sinking funds at the Oregon State Treasury.
05121
Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.
05131
Proceeds from the sale of an investment which constitute a gain over the carrying value of the particular asset. Includes sale of stock rights. Used by the Controller's Division only.
05132
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.
05133
Receipts from dividends paid on investments. Excludes receipts from sale of stock rights (see account code 05131 Gain on Sale of Investment).
05134
Receipts of discounts earned on bonds, notes and other investments.
05135
Income from property held for rental income. Excludes income from incidental rental of institutional property (see account code 06060 - Merchandise Rentals or 05150 - Royalty Income).
05136
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.
05137
Receipts of income distributions from trusts; such distributions being normal, routine and recurring. May include distributions of interest, dividends, royalties, net rents or a combination thereof. Excludes distribution of trust principal.
05138
Income earned on the pooled investments of the Endowment Fund.
05139
Net increase or decrease in the fair value of investments held by an institution.
05141
IB Invest Earnings Redistribution
05142
Revenue (contra revenue) recognized for the periodic increase (decrease) in the fair value of investments held by the UO.
05143
Licensing Revenue
05150
Income from patents, copyrights and similar revenue-producing investments.
05151
Income from patents, copyrights and similar revenue-producing investments related to Disney.
05152
Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.
05153
To record income from patents, copyrights, and similar revenue-producing investments that are attributable to the use of venture development funds. The accounting for venture development funds is discussed in OUS Fiscal Policy 05.736. This account code will be used as a basis for calculating and verifying the 20% of the royalty income from the use of venture development funds that must be transferred to the State of Oregon General Fund. This account code will be used only by institutional technology transfer offices.
05200
05201
Proceeds from the sale of XI-F(1) and XI-G bonds.
05202
Proceeds from the sale of Certificates of Participation (COPs).
05203
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.
05204
To record lottery bond proceed revenue.
05210
Debt service contribution from Budgeted Operations, Service Department and Auxiliary Service funds for payments due on Certificates of Participation. For use with Retirement of Debt funds only (see account code 28830 Contributions to COPS - Debt Service).
05215
Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).
05250
Revenue from charges on delinquent accounts receivable.
05252
Amounts charged to a delinquent account when referring the delinquent account to a collection agency. Use account code 28712 - Collection Costs for fees paid.
06000
06001
06002
Income and receipts from sales of material, equipment, publications, documents or other non-service items. (See CUBA, page 201.)
06003
Receipts from services rendered by an institution or department.
06004
Income and receipts from sales from vending machines.
06010
Textbooks E-Book-Sales
06011
Income and receipts from sales of new textbooks.
06012
Income and receipts from sales of used textbooks.
06013
Income and receipts from sales of general books and publications.
06020
Income and receipts from sales of art supplies.
06021
Income and receipts from sales of general supplies.
06023
Dental Supplies Sales
06024
Student Issue Sales
06030
Income and receipts from sales of bulk fabrics, fabrics or shirts for screen printing, thread, etc for craft projects.
06031
Income and receipts from sales of snacks and candy.
06032
Health and Personal Care Product Sales
06033
Wearing Apparel Sales
06034
Gifts and Novelties Sales
06035
Pre-Recorded Tape and Compact Disc Sales
06040
Beverages - Cans & Bottles
06041
Fountain Drinks
06050
Computer Hardware Sales
06051
Computer Software Sales
06052
Computer Accessories Sales
06053
Calculator Sales
06054
Electronics Sales
06055
Office Furniture and Equipment Sales
06059
Textbook Rentals
06060
Merchandise Rentals
06061
Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.
06070
Canoeing
06071
Rock Climbing
06072
Billiards
06073
Table Tennis
06074
Amusement Machines
06080
Pay Telephone Income
06081
Fax Usage Income
06082
Postage Sales
06090
Ceramics Goods/Supplies
06091
Jewelry Goods/Supplies
06092
Woodworking Goods/Supplies
06093
Photography Goods/Supplies
06191
Refunds and Allowances - New Textbooks
06192
Refunds and Allowances - Used Textbooks
06193
Refunds and Allowances - General Books
06194
Refunds and Allowances - Tapes, CDs, and DVDs
06195
Refunds and Allowances - Other Merchandise
06198
06200
06201
Fines
06202
Receipts from fines collected for parking violations.
06203
Receipts from fines collected for traffic citations.
06204
Receipts from fines collected for bicycle violations.
06205
Receipts from assessment of a charge for returned checks.
06206
Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income.
06207
Receipts from fines for gym suit service.
06299
Receipts from fines not otherwise classified.
06300
06301
Receipts from fees for transcripts, whether charged to student or non-student.
06302
Receipts from fees for tests conducted.
06303
Receipts from lab fees assessed.
06308
Income from career assessment/evaluation services to non-students.
06309
Income from job placement services provided to non-students.
06310
Gym Suit Service - Faculty and Dependents
06311
Gym Suit Service - Students and Dependents
06313
Receipts from departmental locker rental charges.
06315
Receipts from recreational passes sold to the general public.
06316
Receipts from recreational passes sold to staff and their family members.
06320
Receipts collected for student parking permits and fees.
06321
Receipts collected for faculty/staff parking permits and fees.
06322
Parking Permits - Faculty
06323
Receipts collected for miscellaneous parking charges.
06324
Receipts from rental of parking facilities.
06325
Receipts from campus parking meters.
06330
Receipts collected for bicycle permits for the registration of bicycles on campus.
06389
Receipts from membership and dues paid to institutional organizations, societies and clubs.
06398
Revenue from fees collected that are not otherwise classified.
06399
Permit revenue collected that is not otherwise classified.
06400
06401
Receipts from housing fees when collected as a separate part of conference registration fees.
06402
Receipts from optional fees for special events provided as part of conference programs.
06403
Income from hosting conferences.
06404
Income from providing catering services.
06410
Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops.
06415
Income generated from clinics and summer camps
06416
Contra account to 06415 Camp & Clinic Income for discounts provided for clinics and summer camps
06420
Income from event/sport concession stand sales.
06421
Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.
06431
Revenue from sales of tickets to senior citizens.
06432
Revenue from sales of tickets for general admission.
06433
Revenue from sales of season tickets for general admission.
06434
Revenue from sales of tickets for reserved seats.
06435
Revenue from sales of tickets at the gate.
06436
Revenue from sales of season tickets to faculty (NCAA reporting requirement).
06437
Revenue from sales of tickets to students (NCAA reporting requirement).
06438
Surcharge for events using institution's facilities.
06439
Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.
06471
Revenue received for appearances when a specified amount is guaranteed.
06472
Income received for radio rights to broadcast institution events.
06473
Income received for television rights to broadcast institution events.
06474
Income received from sale of event programs.
06475
Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.
06480
PAC 10 institution share of Rose Bowl income distribution.
06481
Income received for athletic bowl games other than the Rose Bowl.
06482
Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).
06483
06485
Institutional share of Media Rights for income received by Pac12 Networks for broadcasting/streaming athletic events.
06495
Revenue to support or sponsor events, materials, or activities.
06499
Income from events not otherwise classified.
06700
06701
Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.
06702
Income from charges for housing and meal plans when charged together.
06703
Income from dormitory charges not otherwise classified.
06711
Income from rental of institution owned family housing units.
06712
Income from utilities charges on rented family housing units.
06721
Income from institution owned housing rented to faculty or staff.
06722
Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).
06723
Income from rental of other institutional facilities.
06724
Income from staffing of rented facilities. This account code should be used in conjunction with 06723 when staff is provided with the facility.
06727
Income from lease of other institutional facilities or equipment.
06730
Income from meal plans purchased through a payroll deduction.
06731
Income from sales of dining cards.
06732
Income from charges for board only.
06739
Miscellaneous Meal Plan Income
06790
Negative revenue account to record reduction in revenue when housing charges are refunded.
06798
Income from housing charges not otherwise classified.
06799
06800
06901
Receipts from sales and service activities not otherwise classified.
06906
Income from fees charged to students for damage to OUS owned property.
06908
Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines.
06921
Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.
06922
Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.
06930
Income from providing on-line computer services to the public or other users. Examples include library on-line search services.
06931
Receipts from sales of computer processing services.
06932
Receipts from data processing services involving information storage.
06933
Receipts from programming and system analysis services.
06934
Receipts from data entry services.
06935
Receipts from sales of data processing materials and supplies.
06936
Receipts from data processing sales and service activities not otherwise classified.
06937
Receipts from expendable surgical or other specialized materials used.
06938
Receipts from professional or technical services rendered.
06939
Receipts from advertising sales.
06940
Receipts from subscription sales.
06942
Receipts from reproduction services. Excludes sales of publications, documents, etc.
06943
Income from advertising on institutional message/reader boards.
06944
Income from endorsements of products.
06945
Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.
06949
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
Receipts from the sale of animals.
06952
Receipts from boarding animals.
06953
Receipts from the sale of animal feed and bedding.
06954
Receipts from charges for use of surgical facilities including surgery suite and related equipment.
06973
Receipts from mileage charges for field trips.
06980
Receipts from the sale of surplus items.
06981
This account is used to distribute the proceeds or trade-in allowance received upon disposal of non-proprietary assets not held as investments. Sale proceeds and trade-in allowances are to be originally recorded in the 'Sale of Asset-Undist Inc Clearing' fund 095880 using the 'Undistributed Income' account B5801 and later cleared/redistributed via the Fixed Asset System 'Sale of Asset' function using the 06981 account. Note: Proceeds/Trade-in allowances for disposals of Proprietary assets flow through the clearing in the same manner but are ultimately recorded in the proprietary funds as cash (A0901) with the appropriate system calculated Gain (08030) or Loss (42001) recorded in the proprietary fund at time of disposal. This is achieved automatically using the Fixed Asset System 'Sale of Asset' function. (Use only when transactions are with entities outside of OUS. All State Surplus Property sales are to be considered arms length transactions and are therefore deemed to be outside of OUS. Intra-OUS asset transfers are not sales or trade-ins. Intra-Institutional transfers require a Transfer in the Fixed Asset System whereas an inter-institutional transfer would require a write off to the transferring institution and a new record be created in the receiving institution.)
06983
Receipts from the sale of recycled materials.
06984
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
Receipts on accounts due arising from sales or services.
06992
Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).
06993
Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990 - Withdrawals and Advances)
06994
Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.
06997
Reductions of income amounts for refunds, returns or allowances on goods sold.
06998
Cash Over & Short
07000
07801
Income from sales from student health center pharmacy.
07802
Income from student health center medical lab fees.
07803
Income from student health center x-ray charges.
07804
Income from student health center for treatment of allergies.
07805
Income from student health center dental service charges.
07806
Income from sports medicine or physical therapy charges.
07807
Income from student health center nursing service charges.
07808
Income from student health center health education charges.
07820
Income from student health center sales of medical supplies.
07821
Income from student health center flu shot charges.
07822
Income from student health center office visit charges.
07823
Income from student health center medical record charges.
07830
Income from student health center outpatient infirmary charges.
07831
Income from student health center infirmary overtime charges.
07890
Income from student health center for medical services provided to employees.
07899
Income from medical services not otherwise classified in this section.
08000
08001
Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.
08005
Insurance recoveries received from outside entities to OUS institutions or the Chancellor's Office for recovery of losses from claims made that are received from outside entities for general liability, property, auto, etc.
08008
Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.
08010
Distributions from the NCAA that are based on Athletics metrics like number of teams, number of participants, or academic success (for example)
08020
Athletic conference funding for academic improvement programs.
08021
Athletic conference funding for Grants-In-Aid assistance.
08022
Institution income from an athletic conference to help offset the costs associated with officials' expenses for men's and women's athletic events.
08023
Reimbursements received from outside entities, such as athletic conferences, for hosting events related to those outside entities.
08024
Athletic conference funding for Honoraria.
08025
Distributions from the NCAA that are not targeted (account code 08010) and not post season (08029). Used for non-regular or unexpected allocations.
08026
Distributions from an Athletic Conference for post season and other non-regular allocations.
08027
Reimbursements from Athletic Conference for NCAA post season participation. Account 08028 is for Football bowl participation.
08028
Reimbursements from Athletic Conference for Football bowl participation. Account 08027 is for non bowl post season participation.
08029
Reimbursements from NCAA for NCAA post season participation.
08030
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.
08100
Other Revenue - Athletics
08800
08801
Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.
08802
Earned interest which is cancelled because of teaching service, military service, death, disability and/or bankruptcy.
08803
Revenue booked at the time late charges are assessed.
08804
Service charges related to student loans.
08810
Federal government sources for student loan fund use.
08811
Student loan repayment to the Federal Government.
08812
Loan cancellation reimbursements from the federal government.
08815
Revenue from any source, other than federal contributions and gifts, for student loan fund use. (See 08810 - Federal Capital Contributions)
08816
Student loan repayment to institution.
08820
State Appropriations Loans
08825
Gifts of capital contributions to loan funds.
08899
Revenue relating to student loans not otherwise classified in this section.
09000
09100
09103
Press Internal Sales
09106
Photography & Artist Internal Sales
09107
Duplicating & Copying Internal Sales
09108
Printing & Publishing Internal Sales
09110
Copy Service Internal Sales
09111
Paper Internal Sales
09120
Mailing Services Internal Sales
09121
Mailing Supplies Internal Sales
09122
Advertising Internal Sales
09200
09201
Machine Processing Internal Sales
09202
Disk & Tape Storage Internal Sales
09203
Programming Internal Sales
09204
Data Entry Internal Sales
09205
Materials & Supplies Internal Sales
09206
Computer Center Other Internal Sale
09209
Computer Center Services Internal Sale
09300
09313
Rentals Internal Sales
09314
Physical Plant Internal Sales
09315
Utilities Internal Sales
09316
Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.
09317
Internal revenue from the Associated Students of the University of Oregon (ASUO) for the services and programs provided to students by the EMU, which are supported by the incidental fee.
09320
Telecomm Service Internal Sales
09325
Food Service/Catering Internal Sale
09331
Animal Internal Sales
09332
Animal Board Internal Sales
09333
Feed & Bedding Internal Sales
09334
Vet Surgery & Surg Equip Internal Sales
09341
Mechanical Parts/Supplies Internal Sales
09342
Special Material Internal Sales
09343
Technical Services Internal Sales
09350
Resale of Equipment Internal Sales
09360
Health Care Service Internal Sales
09361
Pharmacy Internal Sales
09381
Conference Internal Sales
09382
Trip and Tour Internal Sales
09383
Transportation Internal Sales
09384
Parking Permits Internal Sales
09385
Vehicle & Equipment Use Internal Sales
09387
Vehicle Servicing Internal Sales
09388
Vehicle Fuel Internal Sales
09390
Admin Services Internal Sales
09391
Miscellaneous Internal Sales
09392
Miscellaneous Service Internal Sales
09393
Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
09394
General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.
09395
Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.
09399
09435
Event ticket internal sales
09475
Internal sales revenue for appearances or performances by institutional groups/staff/officials.
10100
10101
10102
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
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
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.
10107
Salary paid to unclassified staff members for services that are part of their appointment in addition to their regular salary (e.g., department chair). This account code should be used for regular, recurring payments. For non-recurring payments see account 10108 - Other Unclassified Salary - Award.
10108
Salary paid to unclassified employees for non-recurring supplemental pay (e.g. teaching awards or faculty excellence awards). Payments are considered supplemental pay and should not be considered part of their base salary. For recurring payments see 10107 - Other Unclassified Salary - Stipend.
10109
10123
Payment of a fixed percentage of salary while on sabbatical leave.
10140
10141
10145
10147
10148
10149
10163
10170
10175
10177
10178
10179
10183
10200
10201
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
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.
10203
Pay to nine-month unclassified staff members who serve in instructional capacities during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use either code 10201 - Supplemental Unclassified Pay - Instructional.
10204
Pay to nine-month unclassified staff members serving in a non-instructional capacity during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use code 10202 - Supplemental Unclassified Pay - Non-Instructional.
10205
Pay normally charged to any 101XX account code but not paid until a subsequent fiscal year.
10207
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 early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.
10209
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.
10210
10211
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.
10212
10215
This code is used to report the non-cash income resulting from an employee's personal use of a state-owned vehicle for commuting. This non-cash income is subject to income and Social Security taxes. It is not considered salary for retirement purposes.
10216
Compensation recorded to reflect the taxable value of employee discounts on services. A taxable employee discount is defined as the difference in cost of a service to an OUS employee and the cost to a non-OUS employee where that difference exceeds 20%. Examples include free athletic event tickets provided to employees, discounted faculty or staff season tickets to athletic events, and tuition reduction benefits. This income is not considered salary for retirement purposes.
10217
Direct reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Use this code for reimbursements paid directly to the employee. The employee will receive a check for the net amount after taxes are withheld. Amounts paid using this account code are taxed at the supplemental rate. For reimbursement to an outside vendor on behalf of the employee, see account code 10780 - Employee Moving Expenses Taxable. (See account code 10790 for non-taxed moving expense reimbursements.) For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.
10220
Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.
10221
Sunday premium pay is to be used for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement. It is authorized by 5 U.S.C.5546 and is specified in U.S. Agency for International Development (USAID) Handbook 26. Sunday premium pay is authorized for any full-time employee whose basic workweek includes any work time on Sunday. Premium pay is at a rate equal to 25% of the rate of basic pay for each regular hour of Sunday work.
10230
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
Used to record unclassified overtime pay due to FLSA requirements.
10232
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
To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.
10234
To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.
10240
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.
10241
10242
10243
10244
10245
10246
10247
10248
10249
10250
10251
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.
10252
10253
10254
10255
10256
10257
10258
10259
10260
10261
10262
10263
10264
10271
10272
10273
10274
10275
10276
10277
10278
10279
10281
10282
10283
10284
10285
10286
10287
10288
10289
10291
10292
10300
10301
Salaries and wages paid to classified employees in permanent positions. It includes pay while on sick or vacation leave as well as pay for holiday time taken during the normal course of employment. This code excludes the following:
10400
10406
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
Pay for services not identified by position in the original or currentbudget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.
10410
Pay for services of temporary employees.
10411
Payments made to classified employees upon termination or in accordance with SEIU/OPEU contract terms. It excludes pay to an employee on regular vacation(see account code /swept66/page01?title=10301 - Staff - Classified Salaries). Amounts paid using this account code are taxed at the supplemental rate.
10412
Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.
10413
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
Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.
10415
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
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
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.
10418
Pay to an eligible classified employee who worked more than 40 hours ina work week and was paid at a straight time rate for those excess hours. Note: This code is used only for the additionalone-half rate in overtime pay.
10419
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 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
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.
10422
Pay for work on an official state-designated holiday when paid in cash in lieu of time off. Pay is calculated at one and one-half times the rate entered.
10424
Weekend differential pay for employees who work an extra Saturday or Sunday shift in a four-week block of shifts. This type of pay is calculated at 10% of base pay.
10425
Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.
10429
Compensation to SEIU/OPEU employees on a flex schedule working on a holiday when the flex hours worked exceed eight hours. Pay for the flex hours less the regular hours is recorded with this account code. Pay is calculated at one and one-half times the rate entered.
10430
10431
Penalty pay to classified employees under bargaining agreement provisions for reporting time changes (reporting compensation) and early release from work (show up compensation).
10432
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
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.
10434
Premium pay for evening work, also referred to as the swing shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435, - Shift Differential Pay.
10435
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
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.
10437
Pay to non-resident classified employees for work performed in a geographical area requiring differential pay. The amount of the differential pay cannot exceed 25% of the employee's base rate of pay.
10438
Premium pay for night work, also referred to as the graveyard shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435 - Shift Differential Pay.
10439
Pay to classified employees for whom collective bargaining unit agreements provide a different rate of pay for on-call pay during a holiday. If no special rate is specified, use code 10436 - Standby/On-call Pay.
10440
Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.
10442
Premium Differential - Extra Shifts
10446
Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.
10451
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
10454
Differential, High Volt Electrician
10455
Differential, Sexual Assault Examnr
10480
Premium pay to employees who are designated as special campus security officers (ORS 352.385).
10481
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.
10482
An additional 10% differential or bonus will be paid to trade employees at Portland State University under a letter of agreement with SEIU/OPEU. The bonus pay will be added to an employees' base rate for the purposes of calculating overtime and will be included in the employees monthly paycheck. Payment is subject to normal tax withholdings.
10483
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
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
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
10487
10500
10501
Pay to students, enrolled in OUS institution(s), who perform work for the institution. See 10510 - Non-OUS Student, for student employees enrolled in a non-OUS institution.
10503
Pay to students employed under the Federal Work Study Program.
10504
Pay for students receiving funds from the University of Oregon LEarn Program, based on financial need. This program provides funds to students selected to participate and is intended as a work experience/learning opportunity to work closely with UO faculty.
10507
Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)
10518
Pay to an eligible student employee who worked more than forty hours in a work week and was already paid at a straight time rate for those excess hours. Note: This code is used only for the additional one-half rate in overtime pay.
10520
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
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
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.
10600
10609
Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.
10610
Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.
10612
Pay to graduate administrative assistants. This code should not be used for stipends or other support expenditures.
10620
Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10621
Pay to graduate teaching assistants employed under the FWSP.
10622
Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)
10623
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
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.
10627
Pay to nine-month graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate teaching assistants who are on 12-month appointments (see account code 10622 - GTA Requiring Fee Remission Subsidy).
10628
Pay to nine-month graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate research assistants who are on 12-month appointments (see account code 10632 - GRA Requiring Fee Remission Subsidy).
10629
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
Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10631
Pay to graduate research assistants employed under the FWSP.
10632
Pay to graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy).
10633
Compressed CTR Additional Grad Pay
10639
Special or additional pay to clinical fellows for services related to their appointments.
10640
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular payand differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments.
10641
10700
10752
The imputed tax value of benefit premiums attributable to domestic partner coverage.
10780
Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see UO Fiscal Policy Manual – Moving Expenses – Fringe Benefits - 66.200.
10781
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.
10782
Lump-sum payment to an employee, in lieu of moving expenses, for the purpose of establishing a new place of residence while the employee is working on a project away from his or her home station.
10783
Expenditures for the storage of household goods and personal effects of an employee while the employee is working on a project away from his or her home station.
10784
Payments to non-OUS institutions for tuition and fees for dependents of employees. The expenditure may be a direct payment to the institution or a reimbursement to the employee.
10785
Payment to, or on behalf of, an employee for living costs of the employee's dependents while the employee is working on a project away from the employee's home station and is separated from his or her dependents.
10786
Expenditures for utilities and maintenance of an employee's temporary residence paid to, or on behalf of, the employee while working on a project away from his or her home station.
10787
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 (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
The Tax Cuts and Jobs Act of 2017 has suspended the deduction for moving expenses for tax years beginning after Dec. 31, 2017, and goes through Jan. 1, 2026. All moving expenses, including those paid to a third party, are taxable.
10900
10901
10903
10904
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
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
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.
10909
This code is to be used only in the operating ledger to record adjustments made with a journal voucher to Blended OPE amounts. If a grant has restrictions on OPE charges a journal voucher with this account code can be used to transfer those charges to another fund.
10910
10914
10917
10918
10919
Fringe residual OPE is the residual differences between blended OPE rate charged and the eclass code rate fringe residual OPE.
10920
Other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10921
Athletics group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10922
12 mth Faculty/OAs group'sgroup's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10923
9 mth Faculty/Exec group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10924
Summer group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10925
Classified Service group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10926
Classified Tech/Prof group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10927
Classified Tech/Prof group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10928
Retirees/Temps group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.
10929
Students group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge
10930
10931
Charges to operating funds to record compensated absences liability for accrued vacation leave.
10932
Charges to operating funds to record compensated absences liability for accrued sick leave.
10933
Charges to operating funds to record compensated absences liability for accrued compensatory leave.
10934
Accrued Deferred Comp (Unfunded)
10935
Accrued Employee Termination Exp
10936
10937
10938
10941
For recording graduate assistant health insurance benefit costs in the 'Other Payroll Expenses' account series when processed though FIS. See account 10994 if processing through HRIS.
10944
10947
10948
10950
10951
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.
10952
Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- for all terms except Summer Term . This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).
10953
Charges for actual instructional fees covered by the department rather than the student – only during summer term.
10960
10964
OPE Unclassified Health/Life
10965
10967
OPE Unclassified Retirement
10968
OPE Unclassified Other
10970
10974
OPE Classified Health/Life
10977
OPE Classified Retirement
10978
OPE Class Other
10980
10984
OPE Student Health/Life
10987
OPE Student Retirement
10988
OPE Student Other
10990
10994
OPE Graduate Assistants and Fellows (Grad Assist) Health/Life
10997
OPE Graduate Assistants and Fellows (Grad Assist) Retirement
10998
OPE Graduate Assistants and Fellows (Grad Assist) Other
20000
20001
20101
Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.
20102
Materials consumed in the conduct of an activity identified by a program name, but for which a separate, specific account code has not been established. This code does not cover supplies for which separate codes are designated (see account codes 20103 - Laboratory Supplies, 25099 - Other Medical Care Materials and Supplies, 20106 - Books, Periodicals and Other Reference Materials, etc.).
20103
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.
20106
Purchases of books, periodicals and reference materials made by instructional or administrative departments, except for materials that will be used either as a part of an established reference library or used as a reference for at least three years. (see account 40190 - Library Purchases)
20107
Expenditures for diplomas and certificates.
20108
Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books; 29002 - Training Publications) and library material purchases (see account code 40190 - Library Purchases).
20109
Purchases by institutional libraries of electronic resources including databases, e-journals, e-articles and e-books. Also includes subscriptions to electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, Periodicals and Other Reference Materials or 40190-Library Purchases.
20110
Expenditures for student project supplies.
20111
Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).
20112
Expenses for electronic supplies such as batteries, power adapters, radios, laser pointers etc. that are not computer or IT related (under $5,000/unit).
20114
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.
20115
Expenses for cameras, video recorders, sound systems, projectors, etc. (under $5,000/unit).
20116
Cartography Supplies
20117
Art/Graphic Art Supplies
20118
Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.
20119
Archival Supplies
20120
Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.
20121
Expenses for costume supplies in the performing arts.
20122
Expenses for stage materials in the performing arts.
20160
Purchase of supplies and materials used to produce tickets.
20166
Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.
20168
Expenditures for athletic and other awards to students, staff and others. Includes gift certificates, plaques and engraved awards. It does not cover scholarships, etc. For cash awards see 20169 - Awards and Prizes - Non-employee, for non-employees or 10417 - Employee Awards, for employees.
20169
Cash awards and prizes given to a non-employee that result in taxable income to that individual. For employee cash awards see 10417 - Employee Awards.
20180
Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).
20185
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
Expenditures for disposable wearing apparel used in hospitals and clinics.
20187
Costs of employee wearing apparel furnished by the department when special safety apparel is required. Includes shoes, safety glasses and other "required" safety apparel. This code does not cover disposable wearing apparel (see account code 20186 - Disposable Wearing Apparel).
20188
Expenditures for clothing furnished by the department when special clothing is required. See 28613 - Public Relations/Fund Raising, for clothing related to fund raising and institutional promotion.
20190
Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items. (See also 25140 - Research Subjects)
20199
Supply expenditures that cannot be coded in other classifications in this section.
20200
Expenses for tangible personal property that meet the following criteria: It has a unit value of less than $5,000. It is not consumed in the normal course of business. Its useful life exceeds two years. This code does not cover books, periodicals and reference materials purchased by a library or audio-visual department (see account code 20108 Paper Publication Subsriptions, or 20109 Electronic Publication Subscription). It also excludes property listed on the equipment inventory (see account code A8011 & 40101 - Equipment). For information technology related minor equipment, see account codes 20201 - Computer and IT Peripherals < $5,000, 20215 IT Network Equipment (<$5,000/unit) or 20203 Printers/Parts/Toner(<$5,000/unit). For Audio visual minor equipment see account code 20115 Audio/Video Equipment and Supplies. For office equipment and furniture see account 20210.
20201
Expenses for computers and peripherals (under $5,000/unit). Includes desktop PCs, keyboards, laptops, tablets, monitors and displays. For smart phones use 22001 Telephone. For video equipment, cameras, projectors, etc. use 20115 Audio/Video Equipment and Supplies. For IT related parts and supplies use account code 20204.
20202
Expenses for perpetual (no end date) software license (under $100,000/unit). Software name/title is required in invoice document text. Includes off the shelf software purchased or downloaded which can be used in perpetuity. Also includes operating systems, applications, and mobile applications. For fixed period software subscriptions, custom developed software, or software that includes a service, use account 24203 Software Subscr/Lic,Svcs-Fixed Term. For employee reimbursements use account 28994.
20203
Expenses for printers, copiers and MFD's (multi-function devices), including parts, toner, and other supplies (under $5,000/unit).
20204
Expenses for information technology (IT) related parts and supplies (under $5,000/unit). Includes hard drives, video cards, memory, cables, portable media (USB drives), etc. For non-IT electronic supplies see 20112 Electronic Supplies (Non-Computer).
20210
Expenses for office equipment (non-IT) and furniture (under $5,000/unit).
20215
Expenses for network equipment; servers, routers, switches etc. (under $5,000/unit).
20216
Expenditures for sports equipment that meet the criteria for minor equipment.
20219
Used to purchased equipment costing between $500 and $5000 that will be put on the property fixed asset file as non-capitalized. No entries are made to investment in plant. For grants effective after 7/1/95 and all other funds.
20250
Expenditures for parts used to repair vehicles or equipment. (See also account codes 23522 - Maintenance Materials and 23523 - Data Processing/Electrical Equipment Parts.)
20251
Expenditures for tires for vehicles.
20252
Expenditures for gasoline and diesel fuels and automotive lubricants.
20300
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
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
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
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).
20401
Expenditures for buildings that do not meet the $50,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $50,000, see 40501-Buildings.
21000
21007
Expenditures for animals purchased for research purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.
21008
Expenditures for the care, feeding and maintenance of animals by others.
21042
Expenditures for vaccines and other products used for prevention of disease in animals.
21043
Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.
21047
Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).
21048
Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).
21049
Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).
21050
Expenditures for plant fertilizers.
21051
Expenditures for materials used in the growing of plants.
21052
Expenditures for seeds.
21053
Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.
21055
Expenditures for grain used as animal feed.
21056
Expenditures for hay and straw used as animal feed.
21057
Expenditures for animal feed concentrates.
21060
Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.
21061
Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.
21062
Expenditures for chemicals other than herbicides and pesticides, such as fungicides.
21065
Expenditures for agricultural gases and liquids.
21069
Expenditures for irrigation supplies purchases.
21070
Expenditures for custom combining, plowing and similar activities.
22000
22001
22002
Expenses associated with fax transmissions.
22010
Charges that occur monthly usually in fixed amounts. Examples include line charges, equipment rental, AUDIX features, and TV cable access.
22011
Usage sensitive telephone charges that are passed on to the customer. Examples include long distance and phone credit card charges. Excludes pre-paid phone cards.
22012
Charges applied on a one-time basis. This includes pass through charges from vendors, installation charges, service charges, programming fees, and equipment sales.
22013
All costs associated with the use of a cellular phone, including taxes.
22016
Data networks, internet access, and related computer communications charges. This code differs from 22010, which is for telephone circuit, or line, charges. For employee reimbursements use account 28994 Reimb S&S Exp To Employee.
22030
Costs directly associated with conducting teleconferences via telephone or video communications.
22099
Expenditures that cannot otherwise be coded within this section.
22500
22502
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
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
Expenses for special courier and express mail services.
22511
Expenses incurred from shipping or receiving materials, supplies and equipment. This code covers all expenses incurred for moving owned and non-owned equipment between locations. When equipment costing more than $5000 is purchased, if freight or express charges exceed $25, use account code 40101 - Equipment, for the total expenditure. The total expenditure is included in the capitalized cost of the equipment.
22521
Expenses incurred for internal delivery service.
22531
Charges for transporting mail by state shuttle bus.
22599
Postage and shipping expenses not accounted for in other accounts.
23000
23001
Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
23002
Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.
23003
Fee paid for the conveyance of natural gas through a pipeline.
23004
Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).
23005
Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.
23010
Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.
23011
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.
23012
Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703 (Taxes and Licenses)).
23013
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.
23020
23021
To record electrical usage costs based on the physical units of electricity used. Use account code 23022 for costs charged for the transmission and distribution of electricity.
23022
To record costs charged for the transmission and distribution of electricity.
23023
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.
23030
23031
To record costs charged for supply and usage of pressurized gasses regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies providing the gas. Use account code 23032 for costs charged for distributing and delivering gases.
23032
To record costs charged for the distribution and delivery of gases.
23033
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.
23080
Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station.
23099
Expenditures for utility services that cannot otherwise be classified.
23300
23301
Payments for garbage disposal services purchased from others.
23310
Expenditures for infectious waste disposal services purchased from outside vendors.
23311
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.
23312
Expenditures for the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
23313
Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.
23314
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)
23500
23501
Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)
23502
Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).
23503
Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).
23504
Expenses for repair and servicing of IT equipment including computers and printers. For purchase of parts, use account 20204 IT Related Parts and Supplies.
23505
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
Expenditures for normal maintenance and repairs to research vessels.
23507
Expenditures for normal maintenance and repairs to vehicles.
23510
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.
23511
Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).
23512
Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).
23513
Payments to a vendor for software maintenance and support services. Software name/title is required in invoice document text.
23514
Expenses for information technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional peresonnel, either as individuals or as a representative of a commercial firm.This code covers Expenses for maintenance contract materials and outside labor billed on the same invoice
23520
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
Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).
23522
Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.
23524
Expenditures of supplies used for maintenance of equipment. If included in an invoice from a vendor for services use 23501 Equipment Maintenance and Repairs.
23525
Expenditures of supplies used for maintenance of buildings. If included in an invoice from a vendor for services use 23502 Building Maintenance and Repairs.
23526
Expenditures of supplies used for maintenance of grounds. If included in an invoice from a vendor for services use 23503 Grounds Maintenance and Repairs.
23530
Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).
23531
Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.
23535
Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.
23599
Expenditures for maintenance and repairs that cannot otherwise be coded within this section.
24000
24020
Expenditures for media rentals such as DVD's and film.
24052
Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.
24053
Expenditures for self-storage units and storage charges for non-employee related reasons.
24101
Expenses for the use/rental of non-IT equipment (see account code 24102 (Data Processing Equipment Rentals)). This code does not cover vehicle rentals for employees on travel assignments (see the 35XXX and 397XX series of account codes).
24102
Expenses for use/rental of all IT equipment and accessories.
24110
24150
Expenditures for land rentals of non-OUS owned property.
24151
Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).
24199
Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.
24200
24201
Expenses for operating leases of non-IT eqiupment (see account code 24202 (Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the 35XXX and 397XX series of account codes).
24202
Expenses for operating leases of all IT equipment, including printers, copiers and MFD's (multi-function devices).
24203
Software subscriptions and licenses that allow use for a limited duration. Custom developed software. Software that includes the provision of a service, for example cloud services and domain name registration. Software name/title is required in invoice document text.
24250
Expenditures for land leases of non-OUS owned property.
24251
Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).
24299
Expenditures for operating lease payments that cannot otherwise be classified as land, building, eqipment, or software leases.
24500
24501
Accounting services purchased from others.
24502
Legal services purchased from others. For the payment of Attorney?s fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services).
24504
Expenses directly related to acquiring auditing services.
24505
Expenditures for concerts and other entertainment functions.
24506
Expenditures to trustees for administering the affairs of the entrusted asset.
24507
Expenditures for consulting, management and training services provided by vendors.
24508
Development Office costs that are allocated to departments.
24510
Expenditures for laundry and dry cleaning.
24511
Expenditures for plant care and maintenance services performed by outside entity.
24518
24519
24520
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.
24521
Expenditures for transportation/shuttle services related to university events/conferences/etc.
24522
Expenditures for traffic (including parking lot) control services related to university events/conferences/etc.
24523
Expenditures related to producing and managing university events/conferences/etc. Examples include contracted ushers, ticket takers, door monitors, security, etc.
24524
Expenditures for stagehand and stage management services related to university events/conferences/etc.
24527
Expenses for information technology related personnel services provided on a contractual basis by a commercial firm (not university employees).
24530
Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS. (See account code 24527 for Information Technology related Personnel Service Contracts.)
24531
Lump-sum payments to non-OUS entities to provide room and board and other related services to students on a study abroad program or other educational opportunity not available at an OUS institution.
24533
Expenditures for subscritptions to recruiting services that provide information and statistics on potential recruits (in athletics or otherwise).
24535
Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.
24540
Lump-sum payments to non-OUS institutions for teaching OUS courses.
24545
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
Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.
24551
24560
Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.
24595
Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.
24599
Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.
24601
Binding service performed by others.
24602
Duplicating and copying performed by others.
24604
Photography services performed by others.
24605
Microfilming services performed by others.
24606
Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 Duplicating & Copying Expense).
24607
Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.
24608
Expenses for graphic design services.
24609
Expenditures for professional photography services.
24610
Expenditures for the services of professional video production.
24611
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.
24612
Services provided by others, for advertising, institutional promotion, and public or community relations to promote the image of the institution. This code includes costs associated with media expenses directed toward: recruiting students, promoting student services and opportunities offered by the institution, announcing public service and sporting events, encouraging donations to the institution, and activities promoting the institution in general. Costs recorded under this code also include displays, exhibits, special events, promotional items, and memorabilia (models, gifts, and souvenirs). See account code 28613 (Public Relations/Fund Raising) for fund-raising events and similar activities.
24615
Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.
24616
Expense directly related to securing editing services.
24617
Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)
24618
Expenditures related to the production of custom-embroidered, sewn, or personalized items of clothing, including uniforms.
24701
Expenditures for appraisals purchased from others.
24702
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
Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).
24704
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
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.
24750
Reimbursements to an Auxiliary Enterprise operation for expenses incurred on behalf of another Auxiliary Enterprise operation that cannot be charged separately or distributed to another account (see account code 06992 - Reimbursement). This account code is to be used only by Auxiliary Enterprises.
24801
Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.
24802
Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.
24810
24910
Expenditures for the transportation and use of vehicles and equipment from an equipment pool.
24995
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
Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.
24999
Miscellaneous Fees and Services
25000
25001
Costs of pharmaceuticals and pharmaceutical supplies.
25002
Expenditures for blood and blood products for transfusions, including plasma and albumin.
25003
Expenditures for intravenous fluids and for supplies necessary for their administration.
25004
Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
25010
Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.
25011
Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).
25012
Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
25020
Costs of radioactive materials used for medical or scientific purposes.
25021
Costs of radiological films.
25022
Payments to radiologists for taking and interpreting X-rays.
25030
Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
25031
Expenditures for sutures.
25040
Expenditures for syringes and needles used in hospitals and clinics.
25041
Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
25042
Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
25043
Expenditures for paper supplies used in hospitals and clinics for medical or scientific purposes. This code excludes disposable clothing (see account code 20186 - Disposable Wearing Apparel) and paper supplies for cleaning (see account code 25044 - Specialty Cleaning Supplies).
25044
Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
25045
Dental Supplies - Medical
25046
Expenditures for vaccines used in hospitals and clinics.
25051
Expenditures for the manufacture, fitting or repair of orthopedic braces.
25099
Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).
25101
Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)
25108
Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.
25110
Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.
25111
Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.
25119
Expenditures for rehabilitative care for patients who are not kept overnight.
25120
Payments to medical doctors for professional services as well as payments for hospital charges.
25122
Payments to medical doctors for the performance of surgical procedures.
25123
Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.
25124
Payments to dentists for general dental care.
25125
Payments to orthodontists for orthodontic care.
25126
Payments to psychologists for psychological evaluation and therapy.
25127
Payments to registered physical therapists or medical doctors for physical therapy services.
25128
Payments to registered nurses or licensed practical nurses who provide private duty nursing care.
25129
Payments to licensed speech pathologists and audiologists for testing or therapy services.
25130
Payments to registered occupational therapists for occupational therapy services.
25135
Payments to private agencies who provide temporary nursing services.
25140
This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)
25150
Expenditures for electrocardiograms for patients.
25151
Expenditures for electroencephalograms for patients.
25152
Expenditures for echocardiograms for patients.
25159
Expenditures for cardiac catheterizations for patients.
25180
Reimbursement from athletic medical insurance carriers to the Athletic Department for medical expenses of athletes.
25199
Expenditures for medical and scientific services not otherwise categorized.
28000
28001
28062
28078
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.
28200
28201
The allocation of general administrative and support service costs to a sub-unit.
28202
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
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
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
28400
Minor miscellaneous assessments not otherwise specified.
28500
28501
28502
Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. (see FASOM 11.02A[3])
28510
Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.
28520
Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.
28521
Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.
28530
Payment made as consideration for voluntary cancellation of an academic employment contract.
28531
Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.
28532
One-time payment made as an inducement on initial academic employment contract. Payment will be included on employees W-2.
28533
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.
28540
Payments to non-OUS institutions for tuition and fees for dependents of non-employees. The expenditure may be a direct payment to the institution or a reimbursement to the non-employee.
28541
Payments to -- or on behalf of -- a non-employee for living costs of his or her dependents while the non-employee is working on a project away from his or her home station and is separated from the dependents.
28542
Payments to a non-employee for temporary living expenses for a period of 30 consecutive days after relocation or for the first 90 days of a foreign move.
28543
Lump-sum payments to a non-employee -- in lieu of moving expenses -- to establish a new place of residence while he or she is working on a project away from his or her home station.
28544
Expenditures for storage of a non-employee's household goods and personal effects while he or she is working on a project away from his or her home station.
28547
Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.
28555
Expenditures for employee assistance programs such as mental health counseling.
28590
Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.
28600
28601
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.) Accounts 28602-28606 are to be used to record expenditures related to hosting conferences/workshops. Do not use these accounts for expenditures for attending a conference/workshop, etc. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary.)
28602
Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28603
Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal expenses incurred when hosting a conference. ((See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28604
Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28605
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)
28606
Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28610
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
Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are OUS employees. This includes formal training, departmental 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. See OUS Fiscal Policy Manual 56.100 for further information and definitions.
28612
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 recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OUS-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See OUS Fiscal Policy Manual 56.100 for further information and definitions.
28613
Hosting activities that are unallowable for indirect cost rate calculations and application. Examples of such events or activities are: graduation activities; recognition events for students, volunteers, dignitaries, or donors; recruiting of students; student group meetings; or other functions where there is no instruction or information formally presented. See OUS Fiscal Policy 57.200 for Employee Recognition guidelines. This account code can also be used for payment of promotional items connected with public relations activities. See also account code 24612 - Advertising - Institutional Promotion/Public Relations.
28614
Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.
28620
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
Participant support for non-OUS students and employees for tuition or registration fees paid to non-OUS entities and are supported by receipts.
28631
Miscellaneous participant support costs for non-OUS 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).
28632
Non-OUS, Non-Resident Alien participant support costs. Code covers tuition and registrations fees, stipends, travel, room and board, and book allowances. Transactions are 1042S reportable.
28633
Payments made to a non-OUS participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.
28634
Expenditures for room and board covering charges incurred by non-OUS participants under training or research programs. The expenditure must be documented by receipts.
28635
Payments made on behalf of non-OUS 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.
28636
Non-OUS participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable.
28637
Non-OUS, 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.
28650
Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.
28699
Expenses for conference and entertainment costs not otherwise specified.
28700
28701
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)).
28702
Expenditures for purchase of fidelity bonds.
28703
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
Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).
28705
Payments made to a private carrier for liability insurance.
28706
Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.
28709
28710
Discounts charged when payment is accepted by credit card.
28711
Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.
28712
Expenses incurred while collecting past due receivables. Generally, this code includes fees paid to an outside agency for the collection of outstanding receivables.
28713
This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.
28714
For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney".
28721
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.
28722
Charges to operating accounts for the undepreciated value of assets (excluding investments) that are sold, traded in or otherwise removed from service. The undepreciated value is charged to a Service Department Fund or Auxiliary Enterprise Fund with a corresponding credit to an Unexpended Plant Fund Operating Reserves using account code 08001- Miscellaneous Other Revenue.
28723
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
Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.
28730
Payments made for medical insurance coverage for domestic students.
28731
Payments made for medical insurance coverage for international students.
28732
Payments made for medical insurance coverage for law students.
28800
28801
The recorded cost of an investment, which includes the purchase price, fees, taxes and other charges related to the purchase. The fair market value is recorded for an investment acquired in exchange for assets or services. This account code excludes payment for accrued interest at the time of purchase, which is an interest expense and must be deducted from subsequent interest collections to measure effective earnings (see account code 28810 (Interest Expense)).
28802
Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)
28803
Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)
28804
Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
28805
Expenditures for payment of principal amounts on repayment of internal bank loans.
28806
28809
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
Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).
28811
Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)
28812
Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)
28813
Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
28814
Interest Exp - Internal Bank Loans
28815
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
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 expenses distributed OUS institutions from the internal bank when individual funds' average balance for the quarter is negative. This account code should only be used by the Chancellor's Office.
28820
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
The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)
28822
Discounts charged when a bond is sold below par value. The expenditure may be based on a rate or a dollar amount. For bonds sold above par see 05203 - Bond Premium. (FOR CONTROLLER'S DIVISION USE ONLY.)
28823
28830
Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions (see account code 05210 - COPS - Debt Service). (FOR CONTROLLER'S DIVISION USE ONLY.)
28831
Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)
28832
28840
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.
28900
28901
Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.
28902
Costs for membership in civic or community organizations such as Chamber of Commerce, Kiwanis, etc. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.
28903
For recording accreditation fees.
28904
Expenses for the services and programs provided to students by the EMU which are supported by the incidental fee.
28910
Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.
28911
Expenditures for overdue account charges to vendors. Charges are limited by law to two-thirds of 1% per month or 8% per year (see Executive Department Administrative Rule 15-045-02).
28920
Contracted guarantees and gate receipt shares paid to visiting teams.
28921
Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.
28931
Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.
28935
Cost of purchase of mailing lists that target specific populations.
28990
Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits). Funds on deposit may include student damage deposits, special camp fees which may be refunded, or student funds held on deposit for later disbursement.
28994
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
Expenditures for purchases made through the use of a procurement card.
28996
To record undistributed Duck Depot Card purchases in departmental default index.
28997
Expenditures for purchases made through the use of UO corporate travel procurement card.
28999
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.
29000
29001
Costs of books used for employee training.
29002
Costs of publications and other printed material, other than books, used for employee training.
29005
Expenditures for dues or membership fees that result from participation in a professional association when the association is joined specifically for the training opportunities available through the association. (For associations joined for other than training benefit reasons see 28901 - Dues and membership - Program, or 28902 - Membership in Civic/Community Organizations.)
29010
Cost of supplies used in conducting employee training.
29020
Minor equipment purchase for use in employee training.
29030
Cost of Ed-Net facilities and services incurred for employee training.
29040
Tuition and registration fees incurred for employee training.
29050
Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an OUS employee.
29051
Costs associated with employee training conducted by another agency of the State of Oregon other than OUS.
29052
Costs associated with employee training services provided by an outside instructor, consultant or service.
35000
These codes apply to transportation, lodging, meals and incidental expenses, and miscellaneous travel expenses incurred by persons traveling on behalf of UO for UO business. Travel expenses are categorized into two sets of account codes: Domestic and Foreign. The travel expense category is determined based on the destination of the trip. Use the same travel account code(s) for both the destination leg and the return leg of each trip: Domestic Travel: Travel expenses incurred while traveling to, or within the United States including US possessions and territories. Foreign Travel: Travel expenses incurred while traveling to, or within foreign countries.
35100
Travel expenses incurred while traveling to, or within the United States including US possessions and territories.
35110
Expenses incurred for staying in a hotel, other commercial facilities like Airbnb, and non-commercial lodging for domestic travel.
35120
Expenses for meals paid as meal per diem, based on location, or actual group meal expenses up to per diem for domestic travel.
35130
Travel expenses for all airline and charter service including airfare and bag fees for domestic travel.
35140
Vehicle rental, motor pool, fuel, parking, tolls, taxi, shuttle, commuter train, mileage on personally owned vehicles, other ground transportation for domestic travel.
35150
Expenses for internet, phone, and other miscellaneous travel expenses.
35300
Travel expenses incurred while traveling to, or within foreign countries.
35310
Expenses incurred for staying in a hotel, other commercial facilities like Airbnb, and non-commercial lodging for foreign travel.
35320
Expenses for meals paid as meal per diem, based on location, or actual group meal expenses up to per diem for foreign travel.
35330
Travel expenses for all airline and charter service including airfare, bag fees, and upgrade charges for foreign travel.
35340
Vehicle rental, fuel, parking, tolls, taxi, shuttle, commuter train, mileage on personally owned vehicles, other ground transportation for foreign travel.
35350
Expenses for internet, phone, travel immunization for foreign trips, and other miscellaneous travel expenses.
38000
38107
Transfer to Department of Administrative Services
38575
Transfer to Student Assistance Commission
38999
Transfer to Other State Agencies
39700
Expenses for tax reportable travel.
39712
Employee Travel - Taxable (W-2 Subject)
39713
Dependent of Employee Travel - Taxable (W-2 Subject)
39742
Non-employee Travel - Taxable (tax reportable)
39743
Dependent of Non-employee Travel, must be processed in Concur.
39900
39901
39902
Sub-contract/Sub-grant A up to/incl $25k
39903
Sub-contract/Sub-grant B up to/incl $25K
39904
Sub-contract/Sub-grant C up to/incl $25K
39905
Sub-contract/Sub-grant D up to/incl $25K
39906
Sub-contract/Sub-grant E up to/incl $25K
39907
Sub-contract/Sub-grant F up to/incl $25K
39908
Sub-contract/Sub-grant G up to/incl $25K
39909
Sub-contract/Sub-grant H up to/incl $25K
39910
Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001
39911
Sub-contract/Sub-grant I up to/incl $25K
39912
Sub-contract/Sub-grant J up to/incl $25K
39913
Sub-contract/Sub-grant K up to/incl $25K
39914
Sub-contract/Sub-grant L up to/incl $25K
39915
Sub-contract/Sub-grant M up to/incl $25K
39916
Sub-contract/Sub-grant N up to/incl $25K
39917
Sub-contract/Sub-grant O up to/incl $25K
39919
39920
Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001
39921
Sub-contract/Sub-grant A in excess of $25K
39922
Sub-contract/Sub-grant B in excess of $25K
39923
Sub-contract/Sub-grant C in excess of $25K
39924
Sub-contract/Sub-grant D in excess of $25K
39925
Sub-contract/Sub-grant E in excess of $25K
39926
Sub-contract/Sub-grant F in excess of $25K
39927
Sub-contract/Sub-grant G in excess of $25K
39928
Sub-contract/Sub-grant H in excess of $25K
39929
Sub-contract/Sub-grant I in excess of $25K
39932
Sub-contract/Sub-grant J in excess of $25K
39933
Sub-contract/Sub-grant K in excess of $25K
39934
Sub-contract/Sub-grant L in excess of $25K
39935
Sub-contract/Sub-grant M in excess of $25K
39936
Sub-contract/Sub-grant N in excess of $25K
39937
Sub-contract/Sub-grant O in excess of $25K
39938
Subcont/Subgrnt P up to/incl $25K
39939
Subcont/Subgrnt Q up to/incl $25K
39940
Subcont/Subgrnt R up to/incl $25K
39941
Subcont/Subgrnt S up to/incl $25K
39942
Subcont/Subgrnt T up to/incl $25K
39943
Subcont/Subgrnt U up to/incl $25K
39944
Subcont/Subgrnt V up to/incl $25K
39945
Subcont/Subgrnt W up to/incl $25K
39946
Subcont/Subgrnt X up to/incl $25K
39947
Subcont/Subgrnt Y up to/incl $25K
39948
Subcont/Subgrnt Z up to/incl $25K
39949
Subcont/Subgrnt AA up to/incl $25K
39950
39951
39952
Subcont/Subgrnt AB up to/incl $25K
39953
Subcont/Subgrnt AC up to/incl $25K
39954
Subcont/Subgrnt AD up to/incl $25K
39955
Subcont/Subgrnt AE up to/incl $25K
39956
Subcont/Subgrnt AF up to/incl $25K
39957
Subcont/Subgrnt AG up to/incl $25K
39958
Subcont/Subgrnt AH up to/incl $25K
39959
Subcont/Subgrnt AI up to/incl $25K
39960
39961
39962
Subcont/Subgrnt AJ up to/incl $25K
39963
Subcont/Subgrnt AK up to/incl $25K
39964
Subcont/Subgrnt AL up to/incl $25K
39965
Subcont/Subgrnt AM up to/incl $25K
39966
Subcont/Subgrnt AN up to/incl $25K
39967
Subcont/Subgrnt AO up to/incl $25K
39968
Subcont/Subgrnt AP up to/incl $25K
39969
Subcont/Subgrnt AQ up to/incl $25K
39970
Subcont/Subgrnt AR up to/incl $25K
39971
Subcont/Subgrnt P in Excess of $25K
39972
Subcont/Subgrnt Q in Excess of $25K
39973
Subcont/Subgrnt R in Excess of $25K
39974
Subcont/Subgrnt S in Excess of $25K
39975
Subcont/Subgrnt T in Excess of $25K
39976
Subcont/Subgrnt U in Excess of $25K
39977
Subcont/Subgrnt V in Excess of $25K
39978
Subcont/Subgrnt W in Excess of $25K
39979
Subcont/Subgrnt X in Excess of $25K
39980
Subcont/Subgrnt Y in Excess of $25K
39981
Subcont/Subgrnt Z in Excess of $25K
39982
Subcont/Subgrnt AA in Excess of$25K
39983
Subcont/Subgrnt AB in Excess of$25K
39984
Subcont/Subgrnt AC in Excess of$25K
39985
Subcont/Subgrnt AD in Excess of$25K
39986
Subcont/Subgrnt AE in Excess of$25K
39987
Subcont/Subgrnt AF in Excess of$25K
39988
Subcont/Subgrnt AG in Excess of$25K
39989
Subcont/Subgrnt AH in Excess of$25K
39990
Subcont/Subgrnt AI in Excess of$25K
39991
Subcont/Subgrnt AJ in Excess of$25K
39992
Subcont/Subgrnt AK in Excess of$25K
39993
Subcont/Subgrnt AL in Excess of$25K
39994
Subcont/Subgrnt AM in Excess of$25K
39995
Subcont/Subgrnt AN in Excess of$25K
39996
Subcont/Subgrnt AO in Excess of$25K
39997
Subcont/Subgrnt AP in Excess of$25K
39998
Subcont/Subgrnt AQ in Excess of$25K
39999
Subcont/Subgrnt AR in Excess of$25K
40000
40001
40050
40101
Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.)
40102
Purchases of livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses (for example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates, and 21008 - Animal Care).
40103
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.)
40104
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)
40106
Expenses for IT hardware over $5,000/unit. Includes IT related hardware such as servers, network equipment, printers, copiers and MFD's (multi-function devices), and classroom technology, such as projectors etc. For purchases from proprietary funds see A8016 - IT Hardware/Equipment Over $5000/ea.
40111
Expenses for equipment acquired on a lease-purchase arrangement. Such equipment is placed on inventory when delivered. See account code 40101 - Equipment, for a definition of equipment and for a list of expenses in addition to the lease payments that can be capitalized. All lease-purchase acquisitions are considered to be equipment purchases and are included as part of the Expenses of any separate equipment appropriation.
40113
Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.
40150
40170
40180
No definition available
40185
Expenditures for the purchase of equipment using funds from grant or agency accounts. The following apply to such property:
- The equipment is purchased with non-state funds.
- The equipment is not in the possession of any OUS institution.
- Control of the property rests with a third party, not OUS.
- Insurance on the equipment is provided by the third party, not OUS.
40190
Purchases by institutional libraries, or the UO law library, of books, periodicals, films, tapes, slides and reference materials. Does not include resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases.
40199
Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment).
40201
Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.)
40299
40300
40301
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
Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:
- Excavation
- Fill
- Grading
- Landscaping
40304
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
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
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 /accountcodes_faceted?query=acco-05-281
40310
Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.
40311
Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way.
40312
Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.
40313
Expenditures for engineering and architecture services associated with the purchase or improvement of land, easement or right of way.
40314
Expenditures for project management services associated with the purchase or improvement of land, easement or right of way.
40315
Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way.
40316
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
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
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
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
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.
40321
40400
40401
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 $5,000 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 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
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 /accountcodes_faceted?query=acco-05-281
40410
Expenditures for legal services associated with the installment or construction of an IOTB.
40411
Expenditures for advertising services associated with the installment or construction of an IOTB.
40412
Expenditures for appraisal services associated with the installment or construction of an IOTB.
40413
Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.
40414
Expenditures for project management services associated with the installment or construction of an IOTB.
40415
Expenditures for project inspection services associated with the installment or construction of an IOTB.
40416
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the installment or construction of an IOTB.
40417
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the installment or construction of an IOTB.
40418
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.
40419
Payments for fees and services associated with the installment or construction of an IOTB where the expense cannot be classified according to the service performed.
40420
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.
40421
40430
Distribution of IOTB expenses between OUS entities for collaborative projects.
40500
40501
Expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. This code covers the following:
- New building
- Addition to existing building
- Major improvements
For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings.
40503
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 artworklocated outside a building and not attached to it, see 40403 - Artwork - IOTB.
40504
Expenditures related to the requirement to spend 1.5% for Solar Energy in Public Building Construction Contracts as required by OAR 330-135. Public contracting agencies are required to "spend an amount equal to at least 1.5 percent of a public improvement contract for the construction or major renovation of a public builiding for the inclusion of appropriate solar energy technology in the building". The rule applies only to new capital construction projects which total $1M and major improvements that exceed $1M and 50% of the insured value of the building. The law does not apply to public improvements that are not buildings (i.e. motor pools, parking lots, maintenance sheds, roads, sewers, etc.) For further information on spending requirements see OAR 330-135.
40505
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 /accountcodes_faceted?query=acco-05-281
40510
Expenditures for legal services associated with the construction or improvement of a building.
40511
Expenditures for advertising services associated with the construction or improvement of a building.
40512
Expenditures for appraisal services associated with the construction or improvement of a building.
40513
Expenditures for engineering and architecture services associated with the construction or improvement of a building.
40514
Expenditures for project management services associated with the construction or improvement of a building. Includes cost of project management, design services, and other services performed by institutional units, such as Facilities Services.
40515
Expenditures for project inspection services associated with the construction or improvement of a building.
40516
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.
40517
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of a building.
40518
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
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
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.
40521
40530
Distribution of building expenses between OUS entities for collaborative projects.
40700
40701
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.
40705
Expenditures for improvements made to leased infrastructure, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H /accountcodes_faceted?query=acco-05-281
40710
Expenditures for legal services associated with the construction or improvement of infrastructure.
40711
Expenditures for advertising services associated with the construction or improvement of infrastructure.
40712
Expenditures for appraisal services associated with the construction or improvement of infrastructure.
40713
Expenditures for engineering and architecture services associated with the construction or improvement of infrastructure.
40714
Expenditures for project management services associated with the construction or improvement of infrastructure.
40715
Expenditures for project inspection services associated with the construction or improvement of infrastructure.
40716
Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.
40717
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of infrastructure.
40718
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.
40719
Payments for fees and services associated with the construction or improvement of infrastructure where the expense cannot be classified according to the service performed.
40720
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.
40721
40730
Distribution of Infrasctructure expenses between OUS entities for collaborative projects.
40800
40811
Easements/Right of Ways
40812
Software over $100,000. Software name/title is required in invoice document text. For purchases from proprietary funds see A8221 Computer Software.
40813
Water Rights
40814
Timber Rights
40815
Patents & Copyrights
40816
Trademarks
40817
Other Intangible Assets
41000
42000
42001
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.
50000
51000
51101
Expenditures from money received for scholarship use.
52000
52101
52102
Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.
52103
Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.
52104
Expenditures for fellowships that cannot otherwise be classified.
53000
53101
53102
Expenditures from grant-in-aid funds for tuition and fee charges by the institution.
53103
Expenditures from grant-in-aid funds for required books.
53104
Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.
53105
Expenditures from grant-in-aid funds for room and board charges incurred by students for off campus housing.
53109
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."
54000
54001
Expenditures that result from remission of tuition or other institutional fees (see the 019XX series of account codes). This code should not be used to classify exemption from the payment of certain charges granted because of faculty or staff status.
55000
55101
55102
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.
55103
Payments from student participant support funds that are clearly designated as dependency allowances.
55104
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
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
Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.
55107
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
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
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
Expenditures from student participant support funds that cannot otherwise be classified.
59000
59101
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.
60000
Merchandise for Resale or Redistrib
61000
General Commodities purchased for resale
61002
Misc Merchandise purchased for resale
61010
E-Book Textbooks purchased for resale
61011
New Textbooks purchased for resale
61012
Used Textbooks purchased for resale
61013
Genl Bk/Publications purchased for resale
61020
Art Supplies purchased for resale
61021
Supplies purchased for resale
61023
Dental Supplies purchased for resale
61024
Student Issue purchased for resale
61025
Tools purchased for resale
61030
Soft Goods purchased for resale
61032
Health/Personal Care Items purchased for resale
61033
Wearing Apparel purchased for resale
61034
Gifts & Novelties purchased for resale
61035
CD's Prerecorded purchased for resale
61040
Videotape purchased for resale
61050
Computer Hardware purchased for resale
61051
Computer Software purchased for resale
61052
Computer Accessories purchased for resale
61053
Calculators purchased for resale
61054
Electronics purchased for resale
61058
Photo/Optical Goods purchased for resale
61060
Rental Merchandise purchased for resale
61070
Ceramics Supplies purchased for resale
61071
Jewelry Supplies purchased for resale
61072
Woodworking Supplies purchased for resale
61082
Postage purchased for resale
62000
Food Stuffs purchased for resale
62001
Produce purchased for resale
62002
Frozen Produce purchased for resale
62003
Meats purchased for resale
62004
Bakery Goods purchased for resale
62005
Cheese & Eggs purchased for resale
62006
Other Frozen Goods purchased for resale
62007
Grocery purchased for resale
62008
Milk & Ice Cream purchased for resale
62009
Snack & Candy purchased for resale
62010
Beverage purchased for resale
62011
Alcoholic Beverage purchased for resale
63000
Agricultural purchased for resale
63001
Vet Biologicals purchased for resale
63004
Animals purchased for resale
63005
Animal Feed purchased for resale
64000
General Services purchased for resale
64002
Misc Services purchased for resale
65000
Other items purchased for resale
65199
Misc Items purchased for resale
66000
66001
Electricity costs incurred by central facilities that are to be redistributed to campus departments.
66002
Pressureized gases costs incurred by central facilities that are to be redistributed to campus departments.
66003
Natural gas costs incurred by central facilities that are to be redistributed to campus departments.
66004
Steam costs incurred by central facilities that are to be redistributed to campus departments.
66006
Fuel oil costs incurred by central facilities that are to be redistributed to campus departments.
66009
Miscellaneous utility costs incurred by central facilities that are to be redistributed to campus departments.
66010
Water costs incurred by central facilities that are to be redistributed to campus departments.
66012
Sewage costs incurred by central facilities that are to be redistributed to campus departments.
66013
Storm water costs incurred by central facilities that are to be redistributed to campus departments.
70000
70001
Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.
70002
Charges to Auxiliaries, Service Center and Designated Operating funds for the institutional administrative cost allowance.
70003
Charges to designated operating and continuing education funds for the administrative cost allowance.
70004
Charges to Auxiliaries, Service Center and Designated Operating funds for miscellaneous departmental administrative costs.
70005
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.
79000
79100
79103
Press Reimbursement
79106
Photographer and Artist Service Reimbursement
79107
Duplicating and Copying Reimbursement
79108
Printing and Publishing Reimbursement
79110
Copy Service Reimbursement
79111
Paper Sales Reimbursement
79120
Mailing Services Reimbursement
79121
Mailing Supplies Reimbursement
79122
Advertising Reimbursement
79200
79201
Machine Processing Reimbursement
79202
Disk and Tape Storage Reimbursement
79203
Programming Reimbursement
79204
Data Entry Reimbursement
79205
Computer Service Material and Supplies Reimbursement
79206
Computer Center Reimbursement - Other
79209
Computer Center Services Reimbursement
79300
79301
Instructional Sales Reimbursement
79302
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.
79313
Rentals Reimbursement
79314
Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.
79316
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
79325
Food Service/Catering Reimbursement
79331
Animal Sales Reimbursement
79332
Animal Board Reimbursement
79333
Feed and Bedding Sales Reimbursement
79334
Veterinary Surgery and Surgical Equipment Reimbursement
79341
Mechanical Parts & Supplies Reimbursements
79342
Special Material Sales Reimbursement
79343
Technical Services Reimbursement
79350
To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.
79360
Health Care Services Reimbursement
79361
Pharmacy Reimbursement
79381
Conference Reimbursement
79382
Trip and Tour Reimbursement
79383
Transportation Reimbursement
79384
Parking Permits Reimbursement
79385
Vehicle and Equipment Use Reimbursement
79387
Vehicle Servicing Reimbursement
79388
Vehicle Fuel Sales Reimbursement
79390
Administrative Services Reimbursement
79391
Miscellaneous Sales Reimbursement
79392
Miscellaneous Services Reimbursement
79393
Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
79394
General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.
79395
Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.
79398
Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).
80500
80501
80510
80516
See associated asset account A8016 and accumulated depreciation account A8516.
80540
80600
80610
80620
80630
80640
80700
80710
80711
Amort Exp-Easements/Right of Ways
80720
80721
Amort Exp-Computer Software
80730
80731
Amort Exp-Water Rights
80740
80741
Amort Exp-Timber Rights
80750
80751
Amort Exp-Patents & Copyrights
80760
80761
Amort Exp-Trademarks
80770
80771
Amort Exp-Other Intangible Assets
88000
88001
Principal loaned to students.
88002
This code covers the following:
- Uncollectible student loan receivables that are approved for write-off
- The periodic charge to create a reserve for bad debts.
88003
Late charges that are due and payable.
88004
Service charges that are due and payable.
88010
Expenses from the collection of student loans under litigation.
88011
Expenditures for costs of administering the student loan fund.
88012
Other non-litigation expenses resulting from the collection of student loans.
88013
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.
88014
Fees associated with obtaining credit reports on loan applicants. Use only for Loan Funds.
88015
Collection costs incurred by an institution not covered by other account codes.
88020
Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.
88021
Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.
88100
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88101
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88102
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
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
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
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
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88111
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88112
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88115
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88116
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88117
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88120
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88121
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88122
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88130
Cancellation of principal on student loan due to death.
88131
Cancellation of principal on student loan due to disability.
88132
Cancellation of principal on student loan due to bankruptcy.
88133
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 before June 30, 1972.
88134
Cancellation of principal on student loan not otherwise classified.
88135
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
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88141
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88142
Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88200
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88201
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88202
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.
88203
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.
88204
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.
88205
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.
88210
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88211
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88212
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88215
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88216
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88217
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88220
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88221
Cancellation of interest on student loan for being employed in specific occupational areas; qualifying for various rates of loan cancellation.
88222
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88230
Cancellation of interest on student loan due to death.
88231
Cancellation of interest on student loan due to disability.
88232
Cancellation of interest on student loan due to bankruptcy.
88233
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 before June 30, 1972.
88234
Cancellation of interest on student loan not otherwise classified.
88235
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.
88240
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88241
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88242
Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
91000
91001
To record all transfers in from other funds except debt retirement. This code should be offset by an equal amount in account 92001.
91008
To record all transfers in within the institution for debt retirement. This code should only be used in FT85 - Retirement of Debt Funds.This code should be offset by an equal amount in account 92008.
92000
92001
To record all transfers out to other funds except debt retirement. This code should be offset by an equal amount in account 91001.
92008
To record all transfers out within the institution for debt retirement. This code should be offset by an equal amount in account 91008.
9B000
9B100
9B110
9B130
9B150
9B190
9B200
9B300
9B400
9C000
To budget for anticipated surplus/deficit in current budgeting year.
9Y000
To identify committed funds for budgeting purposes.
A0000
A0001
Cash Suspense Checking
A0005
Cash-Interinst JV
A0006
Cash-P/R Interface
A0063
A0064
A0065
Cash in payment account for UO’s series 2015A revenue bonds.
A0066
Cash in payment account for UO’s series 2016A revenue bonds.
A0067
Cash in payment account for UOs series 2018A revenue bonds.
A0227
2013A Lottery Bond Cash
A0354
Higher Ed Endowment Fd Cash
A0900
A0901
Cash On-Hand - Interfund
A0911
For recording ACH or wire transfers between UO bank accounts.
A0951
For recording deposits in transit to the Cashiers' Office. Departmental payments received which cannot be deposited before the Cashiers’ Office month and year end deadlines.
A1000
A1001
A1002
A1003
A1004
A1005
A1006
A1007
A1008
A1009
A1010
A1011
A1012
A1013
A1014
A1015
A1016
A1017
A1018
A1019
A1020
A1021
A1023
A1024
A1025
A1026
A1027
A1028
A1029
A1030
A1031
A1032
A1033
A1034
Student Health Center's Insurance Department's Petty Cash Fund to make change for students paying on their student accounts for services performed.
A1035
A1037
A1038
A1039
A1040
A1041
A1042
A1043
A1044
A1045
A1046
A1047
A1048
A1049
A1051
A1053
A1055
A1057
A1058
A1059
A1060
A1061
A1063
A1065
A1066
A1067
A1068
A1069
A1070
A1072
A1073
A1075
A1076
A1077
A1078
A1079
A1080
A1081
A1082
A1083
A1084
A1085
A1086
A1087
A1088
A1089
A1090
A1091
A1092
A1093
A1094
A1095
A1096
A1097
A1098
A1099
A1100
A1120
COPS 2007A
A1121
COPS 2007B
A1122
Establish cash account for COP's 2008A
A1123
Establish cash account for COP series 2009AB.
A1124
Establish cash account for COP series 2009C.
A1125
Establish cash account for COP series 2010AB
A1126
Establish cash account for COP series 2010C
A1200
A1201
A1202
A1203
A1204
A1500
A1501
A1502
A1504
A1600
A1601
A2000
A2001
A2002
A2003
A2004
A2005
A2006
A2007
A2010
A2100
A2400
A2403
A2410
A2500
A2501
Endowment Distribution
A2520
Stocks - Endowment
A2550
Contracts - Endow Property Sales
A2551
A2552
A2553
A2555
A2556
A2557
A2580
Real Property - Endowment
A2600
Equity in Endow Estate
A2620
Remainder Interest - Endowment
A3000
A3001
SIS Receivables
A3060
A3061
A3063
A3064
A3066
A3067
A3068
A3069
A3070
To be used by a central office to put charges on an individuals student receivable account that are deemed personal and have been allocated to account A3115-One Card Personal A/R-Non SIS through Concur.
A3100
A3101
A3103
A3104
A3105
To be used when reallocating procurement card charges that are deemed fraudulent and it is expected that the bank will be crediting the procurement card account on a subsequent statement.
A3106
A3107
A3109
A3110
Travel Advance Receivable
A3115
To be used to reallocate expense through Concur from the account A5102-Corporate Travel Cards that are deemed personal. Charges will subsequently be applied to the individual billing account with account A3070-One Card Personal A/R-SIS.
A3120
Payroll Overpayments Receivable
A3121
Payroll Advances Receivable
A3130
A3131
A3132
A3133
A3134
A3135
A3150
Dept Temp Cash Advances
A3200
A3201
A3202
A3203
A3204
A3208
A3212
Grant & Contract Unbilled A/R
A3213
Grant & Contract Billed A/R
A3214
Grant & Contract Retainage A/R
A3221
A3222
A3230
A3240
A3250
A3300
A3301
Loans Advanced to Students
A3302
Loans Principal Payments
A3303
Loans Principal Cancelled
A3304
Loans Principal Assigned
A3348
A3349
A3350
Short Term Loans Receivable
A3353
A3360
Long Term Loans Receivable
A3363
A3500
A3501
A3502
A3503
A3504
A3505
A3506
A3507
A3508
A3509
A3510
A3511
A3512
A3513
A3514
A3515
A3516
A3518
A3523
A3525
A3527
A3528
A3529
A3531
A3533
A3700
A3702
AR from Affiliated Foundation
A3703
Miscellaneous cash deposits held by third party vendors
A3704
To record long term accounts receivable related to split interest agreements entered into with various employees in place of salary.
A3800
A3801
PR Rec Year End Accruals
A3802
A/R Rec Year End Accruals
A3803
A3900
A3901
A3910
A3911
A3920
A4000
A4001
A4002
A4003
A4004
A4005
A4006
A4007
A4008
A4009
A4010
A4020
A4101
A4200
A4900
A4901
Mat & Suppl Yr/End Inventories
A5000
A5013
Expenditures for prepaid worker's comp insurance.
A5019
Expenditures for services and supplies not yet received.
A5020
Expenditures for travel which will occur in a future period.
A5021
Expenditures for subscriptions or memberships which will be used in future periods. Expense to be prorated to the fiscal years when goods or services are received.
A5022
Expenditures for capital assets not yet received.
A5023
Expenditures for software and related costs such as: licenses, leases, rentals, maintenance, and other fees which will be used in future periods. Expense to be prorated to the fiscal years when products are utilized.
A5024
A5025
A5026
Prepaid Study Abroad
A5030
Expenditures which are not specified by any other prepaid category. See A5013 - A5023.
A5100
Prepaid Exp - Institutional Support
A5101
Prepaid Team Cards
A5102
Corporate Travel Cards
A5103
To be used by a central office when ghost card bill is paid. Concur will be used to redistribute the expense to the appropriate department index and account code after a trip request and expense report are created in Concur.
A6000
A6001
Used to record UO Internal Bank loans receivable from other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used in with B6001 for Internal Bank loans payable.
A6002
Used to record UO Internal Bank loans receivable from recycled funds by other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used with B6002 for recycled loans payable.
A6010
Used to record loans payable resulting from a loan agreement between departments. Transactions should only be done by the Business Affairs Office. Should be used with A6010 department loans receivable.
A6101
Used to move principal from 2015A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with B6101 in the recycled bond fund.
A6102
Used to move principal from 2016A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with B6102 in the recycled bond fund.
A8000
A8001
A8010
A8011
Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. (The costs of raising immature animals to maturity are treated as current operating expenses. For example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates and 21008 - Animal Care.) (For purchases from non-proprietary funds see accounts 40101 - Equipment and 40102 - Livestock.)
A8012
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code A8011 - Equipment. (For purchases from non-proprietary funds see account 40104 - Vehicles.)
A8014
Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).)
A8015
Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment . For docks and ramps see [2] Real Property. (For purchases from non-proprietary funds see account 40201 - Vessels.)
A8016
Expenses for IT hardware over $5,000/unit. Includes IT related hardware such as servers, network equipment, printers, copiers and MFD's (multi-function devices), and classroom technology, such as projectors etc. For purchases from non-proprietary funds see 40106 IT Hardware/Equipment Over $5000/ea.
A8030
A8031
Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8032
Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8033
Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8040
A8042
Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account 40190 - Library Purchases.)
A8100
A8110
A8111
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
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.
A8120
A8121
This account code should be used to capitalize the 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 improvement other than a building or infrastructure. Land is not included in depreciable assets. (See accounts 403xx for procurements.)
A8123
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:
- Excavation
- Fill
- Grading
- Landscaping
(See account 40303 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.
A8124
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include:
- Parking Lots
- Fencing and gates
- Paths
- Retaining Walls
- Tennis Court
- Athletic Field
- Golf course
Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See account 40304 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.
A8125
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.
A8130
A8131
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
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.
A8140
A8141
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
(See accounts 407xx 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.
A8142
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.
A8200
A8210
A8211
Easements/Right of Ways
A8220
A8221
Software over $100,000. Software name/title is required in invoice document text. For purchases from non-proprietary funds see 40812 Software (Over $100,000).
A8222
In Development (Computer Software)
A8230
A8231
Water Rights
A8240
A8241
Timber Rights
A8250
A8251
Patents & Copyrights
A8252
In Development (Patents/Copyrights)
A8260
A8261
Trademarks
A8262
In Development (Trademarks)
A8270
A8271
Other Intangible Assets
A8272
In Development (Other Intangible)
A8500
A8501
A8510
A8516
See associated asset account A8016 and depreciation expense account 80516.
A8540
A8600
A8610
A8620
A8630
A8640
A8700
A8710
A8711
Acc Amort-Easements/Right of Ways
A8720
A8721
Acc Amort-Computer Software
A8730
A8731
Acc Amort-Water Rights
A8740
A8741
Acc Amort-Timber Rights
A8750
A8751
Acc Amort-Patents & Copyrights
A8760
A8761
Acc Amort-Trademarks
A8770
A8771
Acc Amort-Other Intangible Assets
A9000
A9010
A9020
B0000
B0001
B0100
Invoices Payable
B0101
Year End A/P Accrual
B0103
Invoices Payable-Clrng Fund Reclass
B0120
B0190
Received Items Payable
B0191
To record the accumulation of Duck Depot Card purchases that are payable to US Bank.
B0194
Procurement Card Payable (Monthly)
B0195
Procurement Card Payable (Daily)
B0200
B0201
Federal A/P Taxes
B0202
State A/P Taxes
B0220
UBIT Liability
B0300
B0301
Financial Aid Repayments
B0302
Refunds Payable
B0303
B0304
B0305
B0306
B0307
B0309
Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.
B0310
B0311
Payments received and disbursed for Athletic department miscellaneous events as per agreements with event owner.
B0312
To accrue liability for student health insurance benefit plan claims incurred but not yet reported (IBNR).
B0370
Early Retirement Liability
B0376
B0380
HRIS Pay Deferral-9/12 Frng Even Yr
B0381
HRIS Pay Deferral-9/12 Frng Odd Yr
B0390
Contract Retainage Payable
B0800
B0819
B0850
B0851
B1000
B1100
B1102
Accrued Vac/Sick Leave
B1150
9/12 Pay Plan Redist-Even Year
B1151
9/12 Pay Plan Redist-Odd Year
B1180
HRIS Pay Deferal-9/12 Plan Even Yr
B1181
HRIS Pay Deferal-9/12 Plan Odd Yr
B1200
B1201
Federal Tax W/H Payable
B1202
FICA W/H Payable
B1300
B1360
HRIS Payroll Clearing
B1370
HRIS Fringe Benefit Clearing
B1900
B1901
S&W Payable June Supplemental
B1902
S&W Payable Manual Accrual
B1910
B1920
B1985
B1986
B1987
B1988
B1989
B1990
Compensated Absences Liability
B1991
Deferred Comp Liability (Unfunded)
B1992
Employee Termination Liability
B1993
B1994
B1995
B1996
Accrued Sick/Personal Leave
B2000
B2002
ODE SELP Loans Payable
B2005
B2050
B2100
B2102
Capital Leases Payable
B2105
B2107
B2250
B2251
B2252
B2253
To record accreted interest payable within one year that is associated with the State of Oregon note payable. The amount is a result of deeply discounted bonds that are due serially from when the original bond proceeds are received.
B2254
To record accreted interest payable in more than one year that is associated with the State of Oregon note payable. The amount is a result of deeply discounted bonds that are due serially from when the original bond proceeds are received.
B3000
B3900
B3911
B3912
B3914
B3915
B3917
B3918
B4000
B4001
Key Deposits
B4100
Rental Deposits
B4110
Dorm Deposits-Even Year
B4111
Dorm Deposits-Odd Year
B4120
Other Rental Deposits
B4200
Student Safekeeping
B4900
B4901
Miscellaneous Deposits
B5000
Payments received for goods or services which have not yet been delivered and revenue to be distributed.
B5002
Unapplied payments in the Banner Student Accounts Receivable System. (Locked to system entry only.)
B5010
B5100
B5101
Tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Odd Year.
B5102
Tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Even Year.
B5103
Law School tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Odd Year.
B5104
Law School tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Even Year.
B5120
Payments for tuition and fees received for a future fiscal period or year.
B5800
Payments on account or for goods or services, for which the payment or revenue has not been distributed.
B5801
Revenue earned for goods or services and not yet distributed.
B5802
Payments received for goods or services which have not yet been delivered.
B5806
B5816
Athletics' payments received for goods or services which have not yet been delivered.
B5817
Payments received for unredeemed gift cards and certificates. Revenue is recognized when gift cards or certificates are redeemed.
B5845
Grant and contract deferred revenue. (Locked to system entry only.)
B5846
Grant and contract unapplied payments. (Locked to system entry only.)
B5847
Grant and contract payment holding. (Locked to system entry only.)
B6000
B6001
Used to record UO Internal Bank loans payable from other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used in with A6001 for Internal Bank loans receivable.
B6002
Used to record UO Internal Bank loans payable from recycled funds by other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used with A6002 for recycled loans receivable.
B6010
Used to record loans payable resulting from a loan agreement between departments. Transactions should only be done by the Business Affairs Office. Should be used with A6010 department loans receivable.
B6101
Used to move principal from 2015A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with A6101 in the 2015A revenue bond fund.
B6102
Used to move principal from 2016A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with A6102 in the 2016A revenue bond fund.
B9000
B9010
B9020
BAVL
C0010
C0020
C1010
C1015
C1020
C1025
C2010
C2020
C3010
C3015
C3020
C3025
C4010
C4020
C5010
C5020
C6020
C9010
C9015
C9020
D0000
D0010
Fund Balance
D0050
Inst Contributed Capital
D0075
D0100
E0000
E0001
Fund Additions From Other Funds
E0002
Fund Addtns From Proprietary Funds
E1000
E1001
NIP Change in Fixed Assets
E2000
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
No Definition Available
E3000
Create new account code for fund additions related to SELP loans
F0000
F0001
Fund Deductions To Other Funds
F0002
Fund Deductions To Reserves
F2000
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
No Definition Available
F3000
Create new account code for fund deductions related to SELP loans