Account Codessort descending
(03220) Commercial Business GC

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) Foundations Assoc & Societies GC

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) Non-OUS Inst of High Ed GC

Receipts of a grant or contract from any institution of higher education not within the Oregon University System.

(03260) Campus Affiliated Foundation Inc GC

Grant and contract receipts from a campus affiliated foundation.

(03300) Overhead Cost Recovery
(03301) Administrative Cost Recovery
(03302) Financial Aid Admin Recovery

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) Pell Grant Admin Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.

(03304) Vet Admin Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a veterans administration program.

(03400) F & A Cost Recovery

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

F & A Cost Recovery Redistribution

(03500) Refunds to Grantors

Gifts, grants or contracts returned to the grantor or their designee.

(03600) Gifts
(03610) Private Individuals Gift
(03611) Private Individuals Gift

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) Private Individuals In-Kind Gift

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) Commercial Business Gift
(03621) Commercial Business Gift

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) Commercial Business In-Kind Gift

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) Foundations Assoc & Societies Gift
(03631) Foundations Assoc & Societies Gift

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) Foundations Assc & Soc In-Kind Gift

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) Non-OUS Inst of High Ed Gift
(03641) Non-OUS Inst of High Ed Gift

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) Non-OUS Inst of High Ed InKind Gift

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) Campus Affiliated Foundation Gift
(03651) Campus Affiliated Foundation Gift

Gift receipts from a campus affiliated foundation. (See account 03652 for In-Kind gifts from Affiliated Foundations.)

(03652) Campus Affil Foundation InKnd Gift

Receipts of In-Kind gifts from a campus affiliated foundation. (See account 03651 for other gifts from Affiliated Foundations.)

(03660) Local Government Gift
(03661) Local Government Gift
(03662) Local Government In-Kind Gift
(04000) Transfers From Ore State Agencies
(04001) Loan Proceeds From State Agencies

Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).

(04107) Tfr from Dept of Admin Serv

Transfer in From Department of Administrative Services

(04141) Tfr from State Lands

Transfer in from Division of State Lands

(04575) Tfr From Student Assist Commission

Transfer in from Student Assistance Commission

(04950) Capital Constr. Grants from State

Level 2 roll up for Capital Construction Grants from the State of Oregon.

(04951) XI-Q Capital Grants from State

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) XI-G Capital Grants from State

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) Tfr From Other State Agencies

Transfer in from Other State Agencies

(05100) Investment
(05120) Bond Sinking Fund Interest Income

Records interest income for the XI-F(1) and XI-G bond sinking funds at the Oregon State Treasury.

(05121) Bond Building Fund Interest Income

Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.

(05131) Realized Gain on Investments

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) Interest Income Investments

Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.

(05133) Dividend Income

Receipts from dividends paid on investments. Excludes receipts from sale of stock rights (see account code 05131 Gain on Sale of Investment).

(05134) Discount Earned

Receipts of discounts earned on bonds, notes and other investments.

(05135) Rent from Investments

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) Principal of Investment

Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.

(05137) Trust Income Distribution

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) Endowment Income

Income earned on the pooled investments of the Endowment Fund.

(05139) Net Increase(Dec) in FV of Invest

Net increase or decrease in the fair value of investments held by an institution.

(05141) IB Invest Earnings Redistribution

IB Invest Earnings Redistribution

(05142) Unrealized Gain on Investments

Revenue (contra revenue) recognized for the periodic increase (decrease) in the fair value of investments held by the UO.

(05143) Licensing Revenue

Licensing Revenue

(05150) Royalties Income

Income from patents, copyrights and similar revenue-producing investments.

(05151) Disney Royalties Income

Income from patents, copyrights and similar revenue-producing investments related to Disney.

(05152) Tech Transfer Attorney Reimbursmnts

Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.

(05153) Royalty Income-Venture Development

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) Debt & Debt Service Related
(05201) Bond Proceeds

Proceeds from the sale of XI-F(1) and XI-G bonds.

(05202) COPs Proceeds

Proceeds from the sale of Certificates of Participation (COPs).

(05203) Bond Premium

The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.

(05204) Lottery Bond Proceeds

To record lottery bond proceed revenue.

(05210) COPs Debt Service Contribution

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

Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).

(05250) Interest Income

Revenue from charges on delinquent accounts receivable.

(05252) Collection Charges

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) Sales & Services
(06001) General Sales & Services
(06002) Sales

Income and receipts from sales of material, equipment, publications, documents or other non-service items. (See CUBA, page 201.)

(06003) Services

Receipts from services rendered by an institution or department.

(06004) Vending Machines

Income and receipts from sales from vending machines.

(06010) Textbooks E-Book-Sales

Textbooks E-Book-Sales

(06011) Textbooks New-Sales

Income and receipts from sales of new textbooks.

(06012) Textbooks Used-Sales

Income and receipts from sales of used textbooks.

(06013) Gen Books/Publications Sales

Income and receipts from sales of general books and publications.

(06020) Art Supplies Sales

Income and receipts from sales of art supplies.

(06021) Supplies Sales

Income and receipts from sales of general supplies.

(06023) Dental Supplies Sales

Dental Supplies Sales

(06024) Student Issue Sales

Student Issue Sales

(06030) Soft Goods Sales

Income and receipts from sales of bulk fabrics, fabrics or shirts for screen printing, thread, etc for craft projects.

(06031) Confections Sales

Income and receipts from sales of snacks and candy.

(06032) Health & Personal Care Sales

Health and Personal Care Product Sales

(06033) Wearing Apparel Sales

Wearing Apparel Sales

(06034) Gifts & Novelties Sales

Gifts and Novelties Sales

(06035) Tapes CDs - Prerecorded Sales

Pre-Recorded Tape and Compact Disc Sales

(06040) Beverages- Cans & Bottles

Beverages - Cans & Bottles

(06041) Fountain Drinks

Fountain Drinks

(06050) Computers Hardware Sales

Computer Hardware Sales

(06051) Computer Software Sales

Computer Software Sales

(06052) Computer Accessories Sales

Computer Accessories Sales

(06053) Calculators Sales

Calculator Sales

(06054) Electronics Sales

Electronics Sales

(06055) Office Furniture & Equip Sales

Office Furniture and Equipment Sales

(06059) Textbook Rentals

Textbook Rentals

(06060) Merchandise Rentals

Merchandise Rentals

(06061) Equip/Fixtures Rental/Sales

Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.

(06070) Canoeing

Canoeing

(06071) Rock Climbing

Rock Climbing

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