Non-Labor Expense Account Code Definitions
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1 Materials and Supplies 7011 Lab Supplies 7014 Uniforms 7016 Cleaning Supplies 7025 Marketing & Promotions 7028 Office Supplies 7029 General Materials 7058 Medical Supplies 7072 Printing 7081 Postage & Shipping 7092 Freight 7095 Hazardous Materials Primarily used by academic departments for purchases of laboratory supplies, chemicals, glassware, and other supplies used for research and instructional purposes. Costs for purchasing required employee uniforms including clothing, shoes, and any required accessories. Primarily used by Campus Services and Facilities for chemicals and other products used to maintain facilities and dining centers. Include expenses for services and materials for promotional, public relations, and advertising items. Includes office supplies, paper, flowers, computer supplies, miscellaneous non-capital expenses, and any other item consumed in an office environment. Should not be generally used by campus. Commonly will be used by Campus Services and Facilities for purchases of materials for specific construction projects. Generally used by the wellness areas on campus such as Student Health Center for any medical supplies. Used by Printing Services for print charges. Paper, ink, and other similar expenses for other areas should be charged to Office Supplies. Include expenses for mailing and shipping services including stamps, postage meters, stamped envelopes, and permit fees. Generally any expense for USPS, UPS, or FedEx would be in this category. Include expenditures for package delivery and freight services provided by common or contract carrier or hired vehicle for the outbound movement of commodities domestically or internationally. This typically would NOT include UPS, USPS, or FedEx. Expenses associated with the purchasing and handling of materials that are an item or agent (biological, chemical, radiological, and/or physical), which has the potential to cause harm to humans, animals, or the environment, either by itself or through interaction with other factors. Does not include hazardous medical supplies.
2 Travel 7151 Employee travel 7153 Student travel 7152 Non-employee travel Used for all costs associated with a University employee traveling for an official campus purpose such as a conference. Flights, hotels, and meals should be charged to this account code. Registration fees should be charged to this account code. Used for all costs associated with a University student traveling for an official campus purpose such as a conference. All registration fees, flights, hotels, and meal reimbursements should be charged to this account code. Used for all costs associated with a non-employee traveling for an official campus purpose such as the travel costs associated with bringing a speak to campus. All flights, hotels, and meal reimbursements should be charged to this account code. Meals paid by a University employee for the non-employee while on or around campus should use Athletics Team Travel Generally only used by the Athletics Department for team travel Recruiting Commonly used by Athletics to track costs associated with recruiting student athletes. Can also be used to track the travel costs associated with recruiting candidates for employment at the University. Non-Capital Equipment 7231 Hardware (Non Cap) All information technology equipment (computers, monitors, printers, etc.) that are under the capitalization threshold of $5,000. Should not include computer cables, computer mouse, keyboard, etc. that should be classified as office supplies Software (Non Cap) Software purchases, include software licenses, that are under the capitalization threshold of $5, Other Equipment (Non Cap) Typically lab equipment or other academic equipment that does not fit into another equipment category and is under the capitalization threshold of $5, Furniture (Non Cap) Furniture purchases under $5, Collections/Artwork/Rare books Rarely used outside of the library or museum departments. Exists for recording a purchase of special collections.
3 Professional Services & Contracts 7101 Professional & Contract Services 7102 Honoraria/Speakers Fees Payment paid to a speaker, who is not an employee or student, for a special and non-recurring activity or event. Include fees paid to guest speakers at university seminars, conferences, and other events (i.e. convocation). Typically, speaker fees are under a formal contract. Travel costs associated with bringing a speaker to campus should use Non-employee travel Legal Services Costs of any legals services Audit Services Costs for outside audit services Manager Fees Consult with the Controller's Office prior to use Bank Charges Used by Treasury Services License Fees Purchase of a license to use a product or service. Includes software licenses. Do not include professional license fees Sponsorships Costs associated with the University sponsoring an event or activity Game Guarantees Used by Athletics Application Fees Fees charged for processing an application for goods or service. For example, passport application fees Professional Dues, Fees & Memberships Include expenses for memberships to professional organizations, such as the ABA, AICPA, etc. Also, notary commissions. Use for expense for employee dues as well as a general membership for a department Subscriptions & Non-professional Memberships Subscriptions for journals, newspaper, etc. that does not involve University libraries. Membership fees that do not relate to an academic department or persons profession should also be charged here Medical Services Generally used by University health services Preservation Reserved for use by University libraries Contract Printing Reserved for use by Campus Services Laundry and Linen Services 7121 Meeting & Seminar Fees Generally used by Campus Services for laundry contracts. Should NOT be used for purchases of linens or laundry supplies. Used for registration fees, webinar costs, and other fees generally associated with the non-travel costs of professional development.
4 Entertainment 7997 Hospitality, Meals, & Receptions 7903 Social Activities & Entertainment 7605 Tickets 7926 Alcoholic Beverages Equipment 7211 Hardware (Cap) 7213 Software (Cap) 7221 Telecommunications Equipment (Cap) Expenses for non-travel business meals, receptions, and general costs for guests (other than travel costs). Includes departmental retreats, team building activities, and general entertainment costs. For purchases of tickets, both on and off campus, for employees or guests. Purchases of alcohol other than retail purchases. Alcohol purchased while traveling does not have to be broken out into this account code. ABC permits would also be included in this account code. All information technology equipment (computers, monitors, printers, servers, etc.) that exceeds the capitalization threshold of $5,000. Software purchases, include software licenses, that exceed the capitalization threshold of $5,000. Typically capitalized equipment for purchases of communications equipment installed in new or refurbished buildings Vehicles (Cap) Purchases motorized transportation. Would include cars, trucks, golf carts (over $5,000), etc. Do not include leases for any type of vehicle Furniture (Cap) Furniture purchases over $5, Other Equipment (Cap) Equipment purcahses over $5,000 that is not otherwise categorized. Maintenance 7257 Maintenance Supplies Supplies purchases for maintenance services such as non-capital tools, materials, etc Other Repair & Maint Parts and labor costs associated with repairs and maintenance not otherwise categorized Campus Improvements Reserved for use by Facilities Vehicle Repair Parts and labor costs for repair of a campus vehicle Equipment Repair Parts and labor costs for a repair of campus equipment Service Contracts Purchased contract cost for maintenance services. Examples include a roofing contract, HVAC repair contract, etc.
5 Utilities 7295 Electricity Reserved for use by Facilities Bottled Gas Reserved for use by Facilities Water & Sewage Reserved for use by Facilities Stormwater Assessment Reserved for use by Facilities Other Utilities Reserved for use by Facilities Fuel Oil Reserved for use by Facilities Natural Gas Reserved for use by Facilities Gasoline & Diesel Fuel Reserved for use by Facilities Waste/Recycling Reserved for use by Facilities. Insurance 7601 Insurance Premiums Reserve for use by Risk Management Insurance Losses Reserve for use by Risk Management. Awards 7574 Awards & Prizes 7057 Non-Cash Awards & Prizes Expenses for monetary prizes. Typically this would used for yearend student awards. Contact the Controller's Office prior to purchasing gift cards for awards. Trophies, plaques, and other non-cash awards or prizes. Contact the Controller's Office prior to purchasing gift cards for awards. Rentals & Leases 7111 Rentals 7120 Lease Consult with the Accounting Office before using this account code. Consult with the Accounting Office before using this account code. Purchases for Resale 7043 Provisions-Food Services Reserved for use by Campus Services Cost of Sales Used only for retail operations Cost of Sales - ABC Purchases Used only for retail operations. Telecommunications 7191 Telephone Base Reserved for use by Telecom Telephone Tolls Reserved for use by Telecom Telephone Long Distance Reserved for use by Telecom Telephone Line Lead Reserved for use by Telecom Cable TV Service Reserved for use by Telecom Cellular Telephones Reserved for use by Telecom.
6 Library Collections 7311 Books Reserved for use by University libraries Serials Reserved for use by University libraries Scores Reserved for use by University libraries Audio CDs Reserved for use by University libraries Film Reserved for use by University libraries Performance Rights Reserved for use by University libraries Streaming Reserved for use by University libraries Serials - Supplementals Reserved for use by University libraries Continuations Reserved for use by University libraries Digital Collections Reserved for use by University libraries Research Databases Reserved for use by University libraries Copyright Reserved for use by University libraries Bibliographic Services Reserved for use by University libraries Interlibrary Loan Reserved for use by University libraries. Other Indirect Charges 7606 Grants Indirect Costs Reserved by use by the Controller's Office. Building Costs 7717 Construction Costs Reserved for use by Facilities Landscaping/Site Improvements Reserved for use by Facilities Capitalized Interest Reserved for use by the Controller's Office Architectural, Engineering & Consulting Fees Reserved for use by Facilities Demolition Reserved for use by Facilities. Acquisition Costs 7705 Land Acquisition Reserved for use by the Controller's Office Building Acquisition Reserved for use by the Controller's Office. Taxes 7602 Taxes Reserved for use by the Controller's Office Admissions Taxes Reserved for use by the Controller's Office Loan Reduction Fund Reserved for use by the Controller's Office. Depreciation 7901 Depreciation Reserved for use by the Controller's Office. Budget Use Only 7902 Discretionary Expenses Reserved for use by the Office of Planning and Budget Contingency Reserved for use by the Office of Planning and Budget Restr Support-Balance Reserved for use by the Office of Planning and Budget. Controller Use Only 7608 Prov Doubtful Accounts Reserved for use by the Controller's Office Interest Expense Reserved for use by the Controller's Office Administrative Overhead Reserved for use by the Controller's Office Expense Advance Reserved for use by the Controller's Office Credit Card Discount Reserved for use by the Controller's Office Travel Advance Reserved for use by the Controller's Office.
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7029 General Materials/Suppli 7029 General Materials 7022 Program Support 7011 Instructional Materials 7011 Lab Supplies 7028 Office Supplies 7028 Office Supplies 7017 Paper Supplies 7028 7014 Uniforms
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