Account Codessort descending
(10781) Temp Living & Supl Allow - Employee

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) Settling in Allowance - Employee

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) Storage of Household Goods - Employ

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) Dependent Assist - Tuit & Fees-Empl

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) Depend Assist - Other-Employee

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) Utilities & Maintenance - Employee

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) Housing Rentals - Employee

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/Post Allowance-Empl

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) Moving - Employee - Nontaxable

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) Other Payroll Expenses (OPE)
(10901) Other Payroll Expenses
(10903) OPE JV Adjustment
(10904) OPE JV Adj Health/Life

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) OPE JV Adj Retirement

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) OPE JV Adj Other

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) OPE JV Adj Blended

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) OPE Fac Other (Unrep)
(10914) OPE Fac Health/Life (Unrep)
(10917) OPE Fac Retirement (Unrep)
(10918) OPE Faculty Other (Unrep)
(10919) OPE Blended Residual

Fringe residual OPE is the residual differences between blended OPE rate charged and the eclass code rate fringe residual OPE.

(10920) OPE Blended Rates

Other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10921) OPE Blended Athletics

Athletics group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10922) OPE Blended 12 mth Faculty/OAs

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) OPE Blended 9 mth Faculty/Exec

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) OPE Blended Summer

Summer group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10925) OPE Blended Classified Service

Classified Service group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10926) OPE Blended Classified Skilled/Cler

Classified Tech/Prof group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10927) OPE Blended Classified Tech/Prof

Classified Tech/Prof group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10928) OPE Blended Retirees/Temps

Retirees/Temps group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.

(10929) OPE Blended Students

Students group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge

(10930) OPE Accruals
(10931) Accrued Vacation Leave

Charges to operating funds to record compensated absences liability for accrued vacation leave.

(10932) Accrued Sick Leave

Charges to operating funds to record compensated absences liability for accrued sick leave.

(10933) Accrued Compensatory Leave

Charges to operating funds to record compensated absences liability for accrued compensatory leave.

(10934) Accrued Deferred Comp (Unfunded)

Accrued Deferred Comp (Unfunded)

(10935) Accrued Employee Termination Exp

Accrued Employee Termination Exp

(10936) Accrued Hourly Wages
(10937) Accrued SLGRP Adj.
(10938) Accrued GASB 68 Pension Adj.
(10941) Grad Asst Health Insurance Benefit

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) OPE Admin Health/Life
(10947) OPE Admin Retirement
(10948) OPE Admin Other
(10950) OPE Grad Remission/Benefit/Subsidy
(10951) Graduate Assistant Fee Remissions

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) Grad Assist Fee Remission Subsidy

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) Grad Asst Fee Remis Subsidy-Summer

Charges for actual instructional fees covered by the department rather than the student – only during summer term.

(10960) OPE Fac Other (Rep)
(10964) OPE Fac Health/Life (Rep)

OPE Unclassified Health/Life

(10965) OPE Admin Other
(10967) OPE Fac Retirement (Rep)

OPE Unclassified Retirement

(10968) OPE Faculty Other (Rep)

OPE Unclassified Other

(10970) OPE Classified Other
(10974) OPE Class Health/Life

OPE Classified Health/Life

(10977) OPE Class Retirement

OPE Classified Retirement

(10978) OPE Class Other

OPE Class Other

(10980) OPE Student
(10984) OPE Student Health/Life

OPE Student Health/Life

(10987) OPE Student Retirement

OPE Student Retirement

(10988) OPE Student Other

OPE Student Other

(10990) OPE Grad Assist and Fellows
(10994) OPE Grad Assist Health/Life

OPE Graduate Assistants and Fellows (Grad Assist) Health/Life

(10997) OPE Grad Assist Retirement

OPE Graduate Assistants and Fellows (Grad Assist) Retirement

(10998) OPE Grad Assist Other

OPE Graduate Assistants and Fellows (Grad Assist) Other

(20000) Services & Supplies Expense
(20001) Supplies Expense
(20101) Office & Administrative Supplies

Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.

(20102) General Operating Supplies

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) Laboratory Supplies

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) Books Publication & Other Ref. Mat.

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) Diplomas & Certificates

Expenditures for diplomas and certificates.

(20108) Paper Publication Subscriptions

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) Electronic Publication Subscription

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) Student Project Supplies

Expenditures for student project supplies.

(20111) Instructional Supplies

Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).

(20112) Electronic Supplies(Non-Computer)

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) Library Supplies

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) Audio/Video Equipment and Supplies

Expenses for cameras, video recorders, sound systems, projectors, etc. (under $5,000/unit).

(20116) Cartography Supplies

Cartography Supplies

(20117) Art/Graphic Arts Supplies

Art/Graphic Art Supplies

(20118) Photography Supplies

Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.

(20119) Archival Supplies

Archival Supplies

(20120) Performing Arts Supplies

Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.

(20121) Costume Supplies

Expenses for costume supplies in the performing arts.

(20122) Stage Materials

Expenses for stage materials in the performing arts.

(20160) Ticket/Ticket Stock

Purchase of supplies and materials used to produce tickets.

(20166) Athletic Supplies

Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.

(20168) Awards

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) Awards & Prizes - Non Employee

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) Linen & Bedding

Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).

(20185) Uniforms

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) Disposable Wearing Apparel

Expenditures for disposable wearing apparel used in hospitals and clinics.

(20187) Employee Safety Apparel

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) Employee Clothing

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) Testing Group Incentives

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) Miscellaneous Supplies

Supply expenditures that cannot be coded in other classifications in this section.

(20200) Minor Equipment (under $5,000/unit)

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) Computer and IT Peripherals

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) Software Perpetual License (

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.

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