Account Codessort descending
(06921) Perquisite Deduction

Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.

(06922) Payroll Deduction

Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.

(06930) On-Line Services Income

Income from providing on-line computer services to the public or other users. Examples include library on-line search services.

(06931) Machine Processing Income

Receipts from sales of computer processing services.

(06932) Tape & Disk Storage Income

Receipts from data processing services involving information storage.

(06933) Programming & System Income

Receipts from programming and system analysis services.

(06934) Data Entry Income

Receipts from data entry services.

(06935) Materials & Supplies - DP Sales

Receipts from sales of data processing materials and supplies.

(06936) Computing Center - Other Income

Receipts from data processing sales and service activities not otherwise classified.

(06937) Special Materials - Sales

Receipts from expendable surgical or other specialized materials used.

(06938) Technical Services Income

Receipts from professional or technical services rendered.

(06939) Advertising Income

Receipts from advertising sales.

(06940) Subscription Income

Receipts from subscription sales.

(06942) Duplicating & Copying Income

Receipts from reproduction services. Excludes sales of publications, documents, etc.

(06943) Message Board Income

Income from advertising on institutional message/reader boards.

(06944) Product Endorsements

Income from endorsements of products.

(06945) Press Book Income

Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.

(06949) Sales Commissions

Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master).

(06951) Animal Sales

Receipts from the sale of animals.

(06952) Animal Board Income

Receipts from boarding animals.

(06953) Feed & Bedding Sales

Receipts from the sale of animal feed and bedding.

(06954) Vet Surgery & Surg Equip Sales

Receipts from charges for use of surgical facilities including surgery suite and related equipment.

(06973) Mileage- Field Trips Income

Receipts from mileage charges for field trips.

(06980) Surplus Sales

Receipts from the sale of surplus items.

(06981) Sale or Trade-In of Assets

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) Recycled Material Sales

Receipts from the sale of recycled materials.

(06984) Refund of Overpayment

Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced.

(06991) Received on Account

Receipts on accounts due arising from sales or services.

(06992) Reimbursement

Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).

(06993) Deposits

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) Forfeited Deposits

Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.

(06997) Return & Allowance

Reductions of income amounts for refunds, returns or allowances on goods sold.

(06998) Cash Over & Short

Cash Over & Short

(07000) Medical/Hospital Services Income
(07801) Pharmacy Income

Income from sales from student health center pharmacy.

(07802) Medical Lab Fees

Income from student health center medical lab fees.

(07803) X-Ray Income

Income from student health center x-ray charges.

(07804) Allergy Treatment Income

Income from student health center for treatment of allergies.

(07805) Dental Services Income

Income from student health center dental service charges.

(07806) SM/PT Service Income

Income from sports medicine or physical therapy charges.

(07807) Nursing Services Income

Income from student health center nursing service charges.

(07808) Health Ed Service Income

Income from student health center health education charges.

(07820) Medical Supply Sales Income

Income from student health center sales of medical supplies.

(07821) Flu Shot Income

Income from student health center flu shot charges.

(07822) Office Visit Income

Income from student health center office visit charges.

(07823) Medical Record Income

Income from student health center medical record charges.

(07830) Out-Patient Infirmary Income

Income from student health center outpatient infirmary charges.

(07831) Infirmary Overtime Income

Income from student health center infirmary overtime charges.

(07890) Employee Med Svcs Income

Income from student health center for medical services provided to employees.

(07899) Other Medical Svcs Income

Income from medical services not otherwise classified in this section.

(08000) Other Revenues
(08001) Miscellaneous Other Revenues

Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.

(08005) Insurance Recoveries

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) Reimb From Outside Entities

Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.

(08010) NCAA Dist-Targeted

Distributions from the NCAA that are based on Athletics metrics like number of teams, number of participants, or academic success (for example)

(08020) Athl Conf Academic Enhancement Inc

Athletic conference funding for academic improvement programs.

(08021) Conference Income - GIA Award Base

Athletic conference funding for Grants-In-Aid assistance.

(08022) Ath Conf Dist-Officials

Institution income from an athletic conference to help offset the costs associated with officials' expenses for men's and women's athletic events.

(08023) Reimbursement for Hosted Events

Reimbursements received from outside entities, such as athletic conferences, for hosting events related to those outside entities.

(08024) Athletic Honoraria

Athletic conference funding for Honoraria.

(08025) NCAA Dist-Supplemental

Distributions from the NCAA that are not targeted (account code 08010) and not post season (08029). Used for non-regular or unexpected allocations.

(08026) Ath Conf Dist-Supplemental

Distributions from an Athletic Conference for post season and other non-regular allocations.

(08027) Conf Dist - Non Bowl Post Season

Reimbursements from Athletic Conference for NCAA post season participation. Account 08028 is for Football bowl participation.

(08028) Conf Dist - Bowl

Reimbursements from Athletic Conference for Football bowl participation. Account 08027 is for non bowl post season participation.

(08029) NCAA Dist - Post Season

Reimbursements from NCAA for NCAA post season participation.

(08030) Gain on Disposal of Fixed Asset

Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.

(08100) Other Revenue - Athletics

Other Revenue - Athletics

(08800) Loan Fund Revenues
(08801) Interest on Loans

Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.

(08802) Earned Interest Cancelled

Earned interest which is cancelled because of teaching service, military service, death, disability and/or bankruptcy.

(08803) Late Charge Revenue

Revenue booked at the time late charges are assessed.

(08804) Service Charge Revenue

Service charges related to student loans.

(08810) Federal Capital Contributions

Federal government sources for student loan fund use.

(08811) Repayment to Federal Government

Student loan repayment to the Federal Government.

(08812) Loan Cancellation Reimbursements

Loan cancellation reimbursements from the federal government.

(08815) Institutional Capital Contributions

Revenue from any source, other than federal contributions and gifts, for student loan fund use. (See 08810 - Federal Capital Contributions)

(08816) Repayments to Institutions

Student loan repayment to institution.

(08820) State Appropriations Loans

State Appropriations Loans

(08825) Capital Contributions-Gifts

Gifts of capital contributions to loan funds.

(08899) Other Loan Revenue

Revenue relating to student loans not otherwise classified in this section.

(09000) Internal Sales
(09100) Publictn/Graphics Internal Sales
(09103) Press Internal Sales

Press Internal Sales

(09106) Photography & Artist Internal Sales

Photography & Artist Internal Sales

(09107) Duplicating & Copying Internal Sale

Duplicating & Copying Internal Sales

(09108) Printing & Publishing Internal Sale

Printing & Publishing Internal Sales

(09110) Copy Service Internal Sales

Copy Service Internal Sales

(09111) Paper Internal Sales

Paper Internal Sales

(09120) Mailing Services Internal Sales

Mailing Services Internal Sales

(09121) Mailing Supplies Internal Sales

Mailing Supplies Internal Sales

(09122) Advertising Internal Sales

Advertising Internal Sales

(09200) Computer Svc Internal Sales
(09201) Machine Processing Internal Sales

Machine Processing Internal Sales

(09202) Disk & Tape Storage Internal Sales

Disk & Tape Storage Internal Sales

(09203) Programming Internal Sales

Programming Internal Sales

(09204) Data Entry Internal Sales

Data Entry Internal Sales

(09205) Materials & Supplies Internal Sales

Materials & Supplies Internal Sales

(09206) Computer Center Other Internal Sale

Computer Center Other Internal Sale

(09209) Computer Ctr Services Internal Sale

Computer Center Services Internal Sale

(09300) General/Misc Internal Sales

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