Account Codessort descending
(09313) Rentals Internal Sales

Rentals Internal Sales

(09314) Physical Plant Internal Sales

Physical Plant Internal Sales

(09315) Utilities Internal Sales

Utilities Internal Sales

(09316) Risk Mgmt Insurance Recoveries

Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.

(09317) EMU Student Services Internal Sales

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

Telecomm Service Internal Sales

(09325) Food Service/Catering Internal Sale

Food Service/Catering Internal Sale

(09331) Animal Internal Sales

Animal Internal Sales

(09332) Animal Board Internal Sales

Animal Board Internal Sales

(09333) Feed & Bedding Internal Sales

Feed & Bedding Internal Sales

(09334) Vet Surgegy & Surg Eq Internal Sale

Vet Surgery & Surg Equip Internal Sales

(09341) Mechanical Parts/Supp Internal Sale

Mechanical Parts/Supplies Internal Sales

(09342) Special Material Internal Sales

Special Material Internal Sales

(09343) Technical Services Internal Sales

Technical Services Internal Sales

(09350) Resale of Equip Internal Sales

Resale of Equipment Internal Sales

(09360) Health Care Services Internal Sales

Health Care Service Internal Sales

(09361) Pharmacy Internal Sales

Pharmacy Internal Sales

(09381) Conference Internal Sales

Conference Internal Sales

(09382) Trip and Tour Internal Sales

Trip and Tour Internal Sales

(09383) Transportation Internal Sales

Transportation Internal Sales

(09384) Parking Permits Internal Sales

Parking Permits Internal Sales

(09385) Vehicle & Equip Use Internal Sales

Vehicle & Equipment Use Internal Sales

(09387) Vehicle Servicing Internal Sales

Vehicle Servicing Internal Sales

(09388) Vehicle Fuel Internal Sales

Vehicle Fuel Internal Sales

(09390) Admin Services Internal Sales

Admin Services Internal Sales

(09391) Miscellaneous Sales Svc Dept Reimb

Miscellaneous Internal Sales

(09392) Miscellaneous Service Internal Sale

Miscellaneous Service Internal Sales

(09393) Spec Svc Ctr-O&M Internal Sales

Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.

(09394) Spec Svc Ctr-G&A Internal Sales

General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.

(09395) Specialized Svc Ctr-Bldg Use Svc Dp

Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.

(09399) Internal Bank Internal Revenue
(09435) Ticket Sales Internal

Event ticket internal sales

(09475) Paid Appearances Internal

Internal sales revenue for appearances or performances by institutional groups/staff/officials.

(10100) Unclassified Salaries
(10101) Faculty Salaries (Represented)
(10102) Faculty Salaries (Rep)

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) Admin Salaries

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) Faculty Foreign Assign (Rep)

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) Faculty Stipend (Rep)

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) Faculty Award (Rep)

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) Faculty Retro Sal Inc Pay (Rep)
(10123) Sabbatical Leave (Rep)

Payment of a fixed percentage of salary while on sabbatical leave.

(10140) Faculty Salaries (Unrepresented)
(10141) Faculty Salaries (Unrep)
(10145) Faculty Foreign Assign (Unrep)
(10147) Faculty Stipend (Unrep)
(10148) Faculty Award (Unrep)
(10149) Faculty Retro Sal Inc Pay (Unrep)
(10163) Sabbatical Leave (Unrep)
(10170) Admin Salaries
(10175) Admin Foreign Assignment
(10177) Admin Stipend
(10178) Admin Award
(10179) Admin Retro Sal Inc Pay
(10183) Professional Development Leave
(10200) Unclassified Pay
(10201) Faculty Overload Pay-Instr (Rep)

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) Faculty Ovrld Pay-Non Instr (Rep)

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) Faculty Sum Pay-Instr (Rep)

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) Faculty Sum Pay-Non-Instr (Rep)

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) Faculty Prev FY Salary (Rep)

Pay normally charged to any 101XX account code but not paid until a subsequent fiscal year.

(10207) Faculty Emp Award (Rep)

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) Faculty Retire Incent Pymt (Rep)

Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.

(10209) Faculty Other Pay (Rep)

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) Other Faculty Pay (Represented)
(10211) Faculty Vacation Pay (Rep)

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) Faculty, Settlement Consideration
(10215) Faculty Commuting-State Veh (Rep)

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) Faculty Emp Disc on Services (Rep)

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) Faculty Moving Exp-Taxable (Rep)

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) Faculty Post-Differential Pay (Rep)

Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.

(10221) Faculty Sunday Pay (Rep)

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) Faculty Sea Pay (Rep)

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) Faculty FLSA Overtime (Rep)

Used to record unclassified overtime pay due to FLSA requirements.

(10232) Faculty Comp Time Payoff (Rep)

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) Faculty-FSLA Shift Diff (Rep)

To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.

(10234) Faculty FLSA OT on Prem Pay (Rep)

To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.

(10240) Faculty Perquisites (Rep)

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) Faculty Overload Pay-Instr (Unrep)
(10242) Faculty Ovrld Pay-Non-Instr (Unrep)
(10243) Faculty Sum Pay-Instr (Unrep)
(10244) Faculty Sum Pay-Non-Instr (Unrep)
(10245) Faculty Prev FY Salary (Unrep)
(10246) Faculty Emp Award (Unrep)
(10247) Faculty Retire Incent Pymt (Unrep)
(10248) Faculty Other Pay (Unrep)
(10249) Faculty Vacation Pay (Unrep)
(10250) Other Faculty Pay (Unrepresented)
(10251) Faculty Cash Allow-Taxable (Rep)

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) Faculty Emp Disc on Srvcs (Unrep)
(10253) Faculty Moving Exp-Taxable (Unrep)
(10254) Faculty Post-Diff Pay (Unrep)
(10255) Faculty Sunday Pay (Unrep)
(10256) Faculty Sea Pay (Unrep)
(10257) Faculty FLSA Overtime (Unrep)
(10258) Faculty Comp Time Payoff (Unrep)
(10259) Faculty-FSLA Shift Diff (Unrep)
(10260) Other Admin Pay
(10261) Faculty FLSA OT on Prem Pay (Unrep)
(10262) Faculty Perquisites (Unrep)

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