Subcode Use Restricted to: Subcode Description Notes & Examples Entity Department Purpose
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1 Monetary inflows, net of returns and discounts, from external entities resulting from rendering services, delivering or producing goods, or other activities that constitute ongoing operations. Interdepartmental transactions between service departments and other institutional departments or offices should not be reported as revenues of the service departments but rather as reductions of expenditures (i.e. interdepartmental cost recovery, subcodes ) of such departments, since these transactions are essentially interdepartmental transfers of costs. Tuition Revenue from students for instructional services, which are offered for credits toward a degree or certificate or on a non-credit basis (e.g., workshops, seminars) Tuition - Undergraduate 02 (excluding Auxiliary depts) 4010 Tuition - Graduate 02 (excluding Auxiliary depts) 4020 Tuition - First Professional 02 (excluding Auxiliary depts) 4040 Tuition - Non-Credit Programs 02,03 (excluding Auxiliary depts) Fees Revenue from students for non-instructional services that are charged on either a per term or per course basis Univ Fee Application Fee - Undergraduate 02,03,09 (excluding Auxiliary depts) 4110 Application Fee - Graduate 02,03,09 (excluding Auxiliary depts) 4115 Student Activities Fee 02,03,09 (excluding Auxiliary depts) 4120 Facilities Fee (Regional Campuses) 02,03,09 41xxx,42xxx,43xxx,44xxx (excluding Auxiliary depts) 4125 Athletic Fee (Regional Campuses) 02,03,09 41xxx,42xxx,43xxx,44xxx (excluding Auxiliary depts) 4130 Computing & Network Services Fee Security, Safety & Transportation Fee Course-Related Fees Laboratory, studio and other course fees 02,03, Student Health Fee 02,03,04* 06150,41113,42140,43130, 43250, Other Fees 02,03,09 (excluding Auxiliary depts) 00000,25162 Appropriation 4200 Commonwealth Appropriation ,35010,90xxx Government (Direct) Grants & Contracts Revenue 4300 LOC Fed Grants & Contracts Letter of Credit only 05, Fed Grants & Contracts State Grants & Contracts 03,05, Local Grants & Contracts Other Govt Grants & Contracts 05, Refunds to Govt Sponsors Contra-revenue 05 Government Indirect Cost Recovery SubcodesRevenue xlsx Page 1 of 6 Prepared by: Julia A. Manko
2 4320 LOC Fed Indirect Cost Recovery Letter of Credit only 02 03xxx,35010,39xxx,90xxx,93xxx 4321 Fed Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4322 State Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4323 Local Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4324 Other Govt Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4326 Refunds of Govt Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4328 Indirect Cost Recovery Distribution SOMD indirect cost recovery distributions 02 35xxx,39xxx,90xxx,93xxx Private (Direct) Grants & Contracts Revenue Formerly FAIS account controls, not subcodes Foundation Grants & Contracts Corporation Grants & Contracts Drug Study Contracts Other Private Grants & Contracts 05, Foreign Grants & Contracts Distributions from G&C Holding Accts Refunds to Private Sponsors Contra-revenue 05 Private Indirect Cost Recovery 4360 Foundation Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4361 Corporation Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4362 Drug Study Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4363 Other Private Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4364 Foreign Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx 4366 Refunds of Priv Indirect Cost Recovery 02 03xxx,35010,39xxx,90xxx,93xxx Gifts 4400 Gifts Formerly FAIS account controls and subcodes. 02,03,04*,06,08,09,24,25,47,48 for entity 03, only depts & Gifts Distr from Hldg Accts (Restr Use) 04*,06,08,09,24,25,47, Gifts - Capital Campaign Only 04*, Gifts - Other Campaigns 04*,08,09,24,25,47, Fed Capital Contrib - Student Loans Only Formerly FAIS account control, not subcode Fed Reimb for Cancel - Stud Loans Only Formerly FAIS account control, not subcode. 07 Endowment Earnings 4430 Endow Earnings 02,04*,06,08,24,25,28,47, Endow. Manager & Custodial Fees Formerly FAIS account control, not subcode. 04*,06,08,25,28, Endow. Trading & Other Costs 04*,06,08,25,28, Endow Earnings Distribution Formerly FAIS account control and subcode. 04*,06,08,25,28,47,48 SubcodesRevenue xlsx Page 2 of 6 Prepared by: Julia A. Manko
3 4438 Endow Earnings Returned to Principal Formerly FAIS account control and subcode. 04*,08,25,28,48 Investment Income 4450 Investment Income Formerly FAIS account control and subcodes. 02,04* thru 09,24,25,47, Fees & Investment Expenses Formerly FAIS account control and subcode. 02,04*,06,07,08,09,25,47, Investment Income - Distributed Formerly FAIS account controls and subcode. 02,04*,05 thru 09,25,47, Interest Earned on Perkins Loans Formerly FAIS account controls, not subcodes. 07, Interest Earned on Other Student Loans Formerly FAIS account controls, not subcodes. 07,47 Realized Gains / Losses Formerly FAIS account controls, not subcodes Realized Gains 02,06,24,25,28, Realized Losses 02,06,24,25,28,48 Unrealized Appreciation / Losses 4470 Unrealized Apprec 24, Unrealized Losses 24,28 Sales & Services of Educational Departments Includes (1) revenues that are related incidentally to the conduct of instruction, research and public service and (2) revenues of activities that exist to provide an instructional and laboratory experience for students and incidentally create goods and services that may be sold to students, faculty, staff and the general public. Examples include sales of scientific and literary publications, testing services, health clinics, specialized service facilities, athletic events and theaters Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4501 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4502 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4503 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4504 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4505 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4506 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4507 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4508 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4509 Sales & Services of Educ Depts 02,03,04*,09 (excluding Auxiliary depts) 4580 Sales Returns & Allowances Credit card chargebacks 02,03,04*,09 (excluding Auxiliary depts) Sales & Services of Auxiliary Enterprises Revenues of an entity that exists primarily to furnish goods or services to students, faculty or staff such as housing, food services, bookstores or parking. The use of these subcodes is restricted to AUXILIARY units. NON-AUXILIARY entity 03 units should use the 4500 range of subcodes. Although auxiliary revenues are organized into categories, an auxiliary enterprise may use subcodes from several categories. For example, Housing may also use subcodes from the Food Services and Parking categories. Housing Services 4600 Student Room Contract Revenue 03 41xxx,42xxx,43xxx,44xxx,80xxx, SubcodesRevenue xlsx Page 3 of 6 Prepared by: Julia A. Manko
4 4601 Transient Rev (Short Term/Non Conf) 03 41xxx,42xxx,43xxx,44xxx,80xxx, 4602 Conference Room Rentals 03 41xxx,42xxx,43xxx,44xxx,80xxx, 4603 Laundry Income 03 41xxx,42xxx,43xxx,44xxx,80xxx, 4604 Student Fee-for-Service Revenue 03 41xxx,42xxx,43xxx,44xxx,80xxx, 4605 Dorm Damages / Key Chgs / Stud Fines 03 41xxx,42xxx,43xxx,44xxx,80xxx, 4606 Transient - Non-educational 03 41xxx,42xxx,43xxx,44xxx,80xxx, 4607 Other housing revenue 03 41xxx,42xxx,43xxx,44xxx,80xxx, Food Services 4620 Meal plans ,41xxx,42xxx,43xxx,44xxx, 4621 Commissions ,41xxx,42xxx,43xxx,44xxx, 4622 Vending Sales ,41xxx,42xxx,43xxx,44xxx, 4623 Food Service Cash Sales ,41xxx,42xxx,43xxx,44xxx, 4624 Catering Sales ,41xxx,42xxx,43xxx,44xxx, 4625 Conference Food Service ,41xxx,42xxx,43xxx,44xxx, 4626 Other Conference Revenue ,41xxx,42xxx,43xxx,44xxx, 4627 Coffee Service ,41xxx,42xxx,43xxx,44xxx, 4628 Other Food Services Revenue ,41xxx,42xxx,43xxx,44xxx, Book Stores Return must be recorded as contra-revenue in order to accurately measure sales by product category New Textbooks 03 41xxx,42xxx,43xxx,44xxx,85xxx 4641 Used Textbooks 03 41xxx,42xxx,43xxx,44xxx,85xxx 4642 Custom Texts / Course Packets 03 41xxx,42xxx,43xxx,44xxx,85xxx 4643 Trade books 03 41xxx,42xxx,43xxx,44xxx,85xxx 4644 Supplies 03 41xxx,42xxx,43xxx,44xxx,85xxx 4645 Sundries 03 41xxx,42xxx,43xxx,44xxx,85xxx 4646 Apparel 03 41xxx,42xxx,43xxx,44xxx,85xxx 4647 Postage 03 41xxx,42xxx,43xxx,44xxx,85xxx SubcodesRevenue xlsx Page 4 of 6 Prepared by: Julia A. Manko
5 4648 Technology Products 03 41xxx,42xxx,43xxx,44xxx,85xxx 4649 Other Book Store Revenue 03 41xxx,42xxx,43xxx,44xxx,85xxx 4650 Requisition Sales Contra-revenue subcode used to offset bookstore revenue for sales to University departments 03 41xxx,42xxx,43xxx,44xxx,85xxx Parking 4660 Faculty/Staff Permit Sales 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4661 Student Permit Sales 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4662 Parking and Transportation Fee Pay Lots - Transient Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4664 Special Events Parking 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4665 Fines & Ticket Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4666 Meter Collections 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4667 Other Parking Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4668 Security Services Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx, 4669 Other Taxable Parking Revenue 03 41xxx,42xxx,43xxx,44xxx,83xxx, Property Management These subcodes should be used to record student-related rental revenue only. Rental revenue from commercial and other non-student tenants should use Rental Revenue subcodes (4800 range) Apartment Rental - student 03,09 41xxx,42xxx,43xxx,44xxx,81473, 83xxx 4681 Other student-related 03,09 41xxx,42xxx,43xxx,44xxx,81473, 83xxx CampusFunds These subcodes may be used by many different auxiliary units CampusFunds Revenue CampusFunds Revenue CampusFunds Revenue CampusFunds Revenue CampusFunds Revenue CampusFunds Revenue ID Replacement 03 Other Auxiliary Revenues 4750 Other Auxiliary Revenue 03 SubcodesRevenue xlsx Page 5 of 6 Prepared by: Julia A. Manko
6 4751 Other Auxiliary Revenue Other Auxiliary Revenue Other Auxiliary Revenue Other Auxiliary Revenue Other Auxiliary Revenue Auxiliary Sales Returns & Allowances Credit card chargebacks 03 Rental Revenue Revenue from property and equipment rentals Commercial Rentals 02,03,06, ,68314, Commercial Rentals 02,03, , Commercial Rentals 02,03, , Commercial Rentals 02,03, , Commercial Rentals 02,03, , Commercial Rentals 02,03, , UPMCS Rental Revenue 02,04 39xxx,78xxx 4821 UPMCS Rental Revenue 02,04 39xxx,78xxx 4822 UPMCS Rental Revenue 02,04 39xxx,78xxx 4823 UPMCS Rental Revenue 02,04 39xxx,78xxx 4824 UPMCS Rental Revenue 02,04 39xxx,78xxx 4825 UPMCS Rental Revenue 02,04 39xxx,78xxx 4840 Other Rental Revenue 02,03 Other Revenue Revenue from an external source that does not meet the criteria of any of the above revenue categories Patent & Royalty Revenue 02,03,04*,05,06,09 (excluding Auxiliary depts) 4901 Patent & Royalty Revenue 02,03,04*,05,06,09 (excluding Auxiliary depts) 4902 Patent & Royalty Revenue 02,03,04*,05,06,09 (excluding Auxiliary depts) 4903 Patent & Royalty Revenue 02,03,04*,05,06,09 (excluding Auxiliary depts) 4904 Patent & Royalty Revenue 02,03,04*,05,06,09 (excluding Auxiliary depts) 4909 Patent & Royalty Revenue 02,03,04*,05,06,09 (excluding Auxiliary depts) 4910 Other Revenue University Times advertising and subscription 02,03,04*,06,09,24 (excluding Auxiliary depts) sales, symposium registration fees, 4989 WPIC/PCI Rev Close Out 02 90xxx,93xxx SubcodesRevenue xlsx Page 6 of 6 Prepared by: Julia A. Manko
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