91传媒 Account Codes

Account Code	Title	Description
01101	Resident Undergraduate Tuition	Tuition assessed at resident undergraduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01110 - Summer Term Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01102	Non-Resident Undergraduate Tuition	Tuition assessed at non-resident undergraduate rates for nine credit hours and above. Restricted a nine-month academic year. (See also 01111 - Summer Term Non-Resident Undergraduate Tuition and 01109- Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01103	Faculty, Staff or Qualified Transferee Tuition	Tuition from faculty, staff, or their qualified transferee (i.e. spouse, dependent children or domestic partner) as defined in OAR 580-022-0030 and 580-022-0031.
01104	Resident Graduate Tuition	Tuition assessed at resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01112 - Summer Term Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01105	Non-Resident Graduate Student Tuition	Tuition assessed at non-resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01113 - Summer Term Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01106	Western Undergraduate Exchange (WUE) Tuition	Tuition for students admitted under the Western Undergraduate Exchange program will be assessed 150 percent of the prevailing resident undergraduate tuition rate for 12 credit hours and above. This tuition rate replaces the previous fee remission category. (This tuition account replaces fee remission account 01960 - Western Undergraduate Exchange (WUE) Fee Remission, which was terminated effective July, 2000.)
01107	Special Student Tuition	Tuition from students not otherwise classified in this section.
01108	Part Time Fee Policy Graduate Tuition	Tuition assessed at applicable graduate rates for students enroll under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01570 - 01639 Graduate Tuition and01810 - 01879 Summer Graduate Tuition)
01109	Part Time Fee Policy Undergraduate Tuition	Tuition assessed at applicable undergraduate rates for students enroll under the 'Part-Time Fee Policy'. ((For institutions who have not adopted the PT Fee policy, see Accounts 01500 - 01569 Undergraduate Tuition and 01640 - 01699, 01800 - 01809Summer Undergraduate Tuition)
01110	Summer Term Resident Undergraduate Tuition	Tuition assessed at resident undergraduate rates. Restricted to a three-month summer session. (See also 01101 - Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01111	Summer Term Non-Resident Undergraduate Tuition	Tuition assessed at non-resident undergraduate rates. Restricted to a three-month summer session. (See also 01102 - Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01112	Summer Term Resident Graduate Tuition	Tuition assessed at resident graduate rates. Restricted to a three-month summer session. (See also 01104 - Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01113	Summer Term Non-Resident Graduate Tuition	Tuition assessed at non-resident graduate rates. Restricted to a three-month summer session. (See also 01105 - Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01114	Business Differential GR Tuition
01120	Law Resident Tuition	Tuition assessed at resident law tuition rates. (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01121	Law Non-Resident Tuition	Tuition assessed at non-resident law tuition rates. (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)
01130	Veterinary Medicine Resident Tuition	Tuition assessed at resident veterinary medicine rates.
01131	Veterinary Medicine Non-Resident Tuition	Tuition assessed at non-resident veterinary medicine rates.
01132	Veterinary Medicine WOI Agreement Tuition	Tuition assessed to student engaged in the Washington, Oregon, Idaho veterinary medicine agreement.
01140	PharmD Resident Tuition	Tuition assessed at resident PharmD rates.
01141	PharmD Nonresident Tuition	Tuition assessed at non-resident PharmD rates.
01180	Continuing Education Credit Tuition	Tuition assessed for credit continuing education courses.
01181	Continuing Education Noncredit Tuition	Tuition assessed for non-credit continuing education courses.
01190	WICHE Vet Med Support at OSU	To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at OSU.
01191	WICHE Vet Med Support at WSU	To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at WSU as part of the OSU curriculum.
01192	WICHE Pharmacy Support	To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Pharmacy program at OSU.
01194	Energy Surcharge	This surcharge is assessed for extraordinary energy costs. This surcharge will remain in effect until a) the energy rates return to 2001 levels, b) sufficient outside financial assistance reduces the need for the fee, or c) if the energy rate increases appear permanent, the surcharge is integrated into the base tuition rate. The Board will review the need for the surcharge annually at the time of adopting the Academic Year Fee Book.
01195	Tuition Surcharge	This surcharge was assessed Winter, Spring and Summer terms 2003 to partially offset general fund reductions. It was instituted as a surcharge pending the January 28, 2003 special election outcome. The tax increase on the ballot failed and as a result, the surcharge was rolled into regular tuition rates effective Fall 2003. This account will be terminated December 31, 2003. This surcharge is assessed to partially offset general fund reductions pending the January 28, 2003 special election outcome. If the income tax surcharge measure passes all surcharges in this account will be refunded. Institutions are authorized to either assess at the beginning of Winter term or delay implementation until the outcome of the January 2003 election and further legislative action is known. This fee is expected to be applicable Winter and Spring 2003. The surcharge was adopted by the Board November 15, 2002.
01201	Law Resident Study Resource Fee	A programmatic fee assessed each term to all students classed as residents who are enrolled in the law program at the UO.
01202	Law Nonresident Study Resource Fee	A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the law program at the UO.
01203	MBA Resident Study Resource Fee	A programmatic fee assessed each term to all students classed as residents who are enrolled in the Master of Business Administration program.
01204	MBA Nonresident Study Resource Fee	A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the Master of Business Administration program.
01205	CBA Resident Study Resource Fee	A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Business Administration.
01206	CBA Nonresident Study Resource Fee	A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Business Administration.
01207	Engineer Resident Study Resource Fee	A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Engineering.
01208	Engineer Nonresident Study Resource Fee	A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Engineering.
01209	Pharmacy Resident Study Resource Fee	A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Pharmacy.
01210	Pharmacy Nonresident Study Resource Fee	A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Pharmacy.
01211	Technology Resource Fee - Resident	A universal fee assessed each term to all students classed as residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.
01212	Technology Resource Fee- Nonresident	A universal fee assessed each term to all students classed as non-residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.
01213	Matriculation Resource Fee	A one-time universal fee assessed to all new, incoming students (freshmen and transfers). This fee was adopted in January 1988 at 91传媒 and July 1993 at all other institutions.
01214	Honors College Study Resource Fees	A programmatic fee assessed each term to all Honors College students. This fee was originally established in the 1997-1998 Academic Year Fee Book.
01215	Business Major Resource Fee	A programmatic fee assessed each term to all undergraduate business majors.
01216	Architecture Resource Fee	A programmatic fee assessed each term to all Architecture and Landscape Architecture majors. The revenue generated from this fee will provide funding for the computer lab, undergraduate special advisor program, and specialized tutoring program. This fee was originally established in the 1998-1999 Academic Year Fee Book.
01217	College for Arts and Sciences Resource Fee	A programmatic fee assessed each term to all undergraduates majoring or undeclared in the College of Arts and Sciences (CAS). Additional resource fees for CAS students majoring in science-intensive programs will also be recorded using this account. The revenue generated from this fee will be used to enhance opportunities and facilities for students through improved and expanded advising, supervised participatory learning experiences, and support for specialized student facilities and equipment. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01218	Journalism and Communication Study Resource Fee	A programmatic fee assessed each term to all Journalism undergraduate majors and pre-majors. The revenue generated by this fee will be used to enhance computer and digital video technology in existing programs and expand section offerings for majors. This fee will also replace a course material fee in 39 Journalism courses. This fee was originally established in the 2001-2002 Academic Year Fee Book.
01219	Masters in Management Resident Resource Fee	A programmatic fee assessed each term to all resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.
01220	Masters in Management NonResident Resource Fee	A programmatic fee assessed each term to all non-resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.
01221	PSY Mental Health Counseling Resource Fee	A programmatic fee assessed each term to all master鈥檚 degree students in Applied Psychology enrolled in the Mental Health Counseling track. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01222	PSY Group Facilitation and Training Resource Fee	A programmatic fee assessed each term to all master鈥檚 degree students in Applied Psychology enrolled in the Group Facilitation and Training Track. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01223	Computer and Information Science Resource Fee	A programmatic fee assessed each term to all Computer Science undergraduate major, Math-CIS major, Computer Science Second baccalaureate and Computer Science masters level student. The revenue generated by this fee will be used to maintain and manage expensive and highly specialized equipment and software, as well as recruit and hire additional faculty. This fee was originally established in the 2001-2002 Academic Year Fee Book.
01224	Multimedia Resource Fee	A programmatic fee assessed each term to all Multimedia Design program majors. The revenue generated by this fee will be used to provide critically needed funds for the improvement and maintenance of special facilities associated with these course offerings, such as studio environments, hardware, software, furniture, and other modifications. This fee was originally established in the 2001-2002 Academic Year Fee Book.
01225	Fine & Performing Arts Resource Fee	A programmatic fee assessed each term for students enrolled in the Fine & Performing Arts program. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01226	School of Education Resource Fee	A programmatic fee assessed each term to students enrolled in the School of Education. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01227	School of Music Resource Fee	A programmatic fee assessed each term to students enrolled in the School of Music. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01228	Registration Resource Fee	A universal fee assessed each term to all students for the first credit hour enrolled. This fee is to cover the fixed costs of registering and incorporating a student into the student body each term. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01229	School of Business Resource Fee	A programmatic fee assessed each term to all undergraduate students enrolled in the School of Business at SOU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01230	School of Science Resource Fee	A programmatic fee assessed each term to all undergraduate students enrolled in the School of Science. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01231	Masters of Arts in Teaching Resource Fee	A programmatic fee assessed each term to all graduate students enrolled in the Masters of Arts in teaching program. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01232	Engineering Undergraduate Study Resource Fee	A programmatic fee assessed each term to all undergraduate students enrolled in the College of Engineering.
01233	Engineering Graduate Study Resource Fee	A programmatic fee assessed each term to all graduate students enroll in the College of Engineering. This fee was originally established in the 2000-2001 Academic Year Fee Book.
01234	Pre-Engineering Study Resource Fee	A programmatic fee assessed each term to all students enrolled in the Pre-Engineering program.
01235	Health Professions Resource Fee	A programmatic fee assessed each term to all students enrolled in Health Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01236	Dental Hygiene Resource Fee	A programmatic fee assessed each term to all students enrolled in Dental Hygiene programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01237	Engineering Professions Res Fee	A programmatic fee assessed each term to all students enrolled in Engineering Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01238	Emergency Medical Technician AAS Resource Fee	A programmatic fee assessed each term to all students enrolled in the Emergency Medical Technician AAS Program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01239	Clinical Laboratory Sciences/Medical Technician Resource Fee	A programmatic fee assessed each term to all students enrolled in the Clinical Laboratory Sciences program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01240	Paramedic Education Certificate Resource Fee	A programmatic fee assessed each term to all students enrolled in the Paramedic Education Certificate program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.
01241	Speech and Hearing Grad Res Fee	A programmatic fee assessed each term to all students enrolled in the speech and hearing sciences. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.
01242	Student Service Resource Fee	A universal fee assessed each term to all enrolled undergraduate and graduate students. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.
01243	Fine Arts Program Resource Fee	A programmatic fee assessed each term to all enrolled students in the fine arts program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.
01244	Interdisciplinary Studies-Graduate	A programmatic fee assessed each term to all enrolled graduate students in the interdisciplinary studies program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.
01245	Education Program Resource Fee	A programmatic fee assessed each term to all enrolled students in the education program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.
01246	Psychology Human Services Resource Fee	A programmatic fee assessed each term to all enrolled students in the masters of applied psychology - human services track. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at SOU.
01247	Business Pre-Major Resource Fee	A programmatic fee assessed each term to all undergraduate business pre-majors. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at the University of Oregon.
01248	Liberal Arts - Upper Division Resource Fee	A programmatic fee assessed each term to all students enrolled in upper division Liberal Arts programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01249	Science - Upper Division Study Resource Fee	A programmatic fee assessed each term to all students enrolled in upper division Science programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01250	Human Development & Family Science Resource Fee	A programmatic fee assessed each term to Human Development and Family Science majors. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01251	DHE - Apparel/Interior Design Resource Fee	A programmatic fee assessed each term to DHE-Apparel/Interior Design students. This fee was originally established in the 2005-2006 Academic Year Fee Book
01252	Cert. - Nonprofit Management Resource Fee	A programmatic fee assessed each term to Cert. - Nonprofit Management students. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01253	Weatherford AEP Resource Fee	A programmatic fee assessed each term to all students enrolled in the Austin Entrepreneurship Program. This fee was originally established in the 2006-7 academic Year Fee Book.
01254	Business Honors Program Resource Fee	A programmatic fee assessed each term to Business Honors Program students. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01255	Grad School Social Work Distance Education Resource Fee	A programmatic fee assessed each term to Graduate School Social Work Distance Education students. This fee was originally established in the 2005-2006 Academic Year Fee Book.
01257	Transcript Resource Fee	A one-time universal fee assessed to all students. This fee was originally established in the 2006-7 Academic Year Fee book.
01258	Housing Studies Resource Fee	A programmatic fee assessed each term to DHE-Housing Studies students. This fee was originally established in the 2006-7 Academic Year Fee Book.
01259	Merchandising Mgmt Resource Fee	A programmatic fee assessed each term to Merchandising Management students. This fee was originally established in the 2007-8 academic year fee book.
01261	UG International Student Fees	Undergraduate International Student Fee in accordance with published Tuition and Fee book.
01301	Building Fee - Academic Year	Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.
01302	Building Fee - Summer Term	Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.
01350	Other Mandatory Enrollment Fees	Other Mandatory Enrollment Fees
01351	Recreation Center Fee Academic Year	Fee assessed during fall, winter and spring terms to all enrolled students for construction and operation of the student recreation center. (This fee was approved by student referendum in 1995 at the University of Oregon and is currently only being assessed at the U of O. PSU will be assessing this fee when the new (PCAT) student recreation center opens. Other institutions are currently contemplating assessing fees of this type and may do so in the future.)
01352	Recreation Center Fee-Summer Term	Fee assessed during Summer Term for construction and operation of the student recreation center.
01401	Incidental Fee - Institutional	Fees for allocation to student union, student health service, student publications and other educational and athletic activities or programs. It excludes specific charges, deposits, or fines.
01410	Incidental Fee - Other	Fees not covered in 01401, Incidental Fees - Institutional.
01420	Incidental Fees - Summer Term	Restricted to summer term fees only. (See account code 01410 (Incidental Fee - Other).)
01451	Undergraduate Health Fee	Student health fees for regularly enrolled undergraduate students.
01452	Graduate Health Fee	Student health fees for regularly enrolled graduates students.
01460	Summer Health Fee	Student health fees for students enrolled in summer term.
01461	Special Program Health Fee	Special Program Health Fee
01465	Conference Health Fee	Conference Health Fee
01470	Other Institutions Health Fee	Student health fees collected by one institution for students enrolled at their institution but taking classes at another OUS institution (i.e. UO students studying for a term at PSU).
01495	Stop Out Health Fee	Student health fees for students not currently enrolled. Students are allowed one term of continuing health coverage after their enrollment ends. (i.e. after graduation; summer if student is not enrolled; student taking one term off from school)
01499	Miscellaneous Health Fee	Student health fees that do not fit in to any of the above account codes.
01501	Resident Undergrad Tuition- General	Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01502	Resident Undergrad Tuition- Engineering Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01503	Resident Undergrad Tuition- Honors Prog Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01504	Resident Undergrad Tuition- Pre Engnring Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01505	Resident Undergrad Tuition- Business Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01506	Resident Undergrad Tuition- Weatherford Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Weatherford Entrepreneurial program and covered by separate differential tuition schedules.
01507	Resident Undergrad Tuition- Paramedic Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01511	To set-up new differential tuition account codes	Res UG Tuit- Health Prog Diff
01513	Resident Undergrad Tuition- Clinical Lab Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01514	Resident Undergrad Tuition- Dental Prog Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01515	Res UG Tuit- Perform Art Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01516	Res UG Tuit- Architec AA Diff	Academic year tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01518	To set-up new differential tuition account codes for forestry at OSU	Res UG Tuit- Forestry Diff
01519	Resident Undergraduate Tuition- Journalism Diff	Resident Undergraduate Tuition- Journalism Diff
01536	Nonresident Undergrad Tuition- General	Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01537	Nonresident Undergrad Tuition- Engineering Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01538	Nonresident Undergrad Tuition- Honors Prog Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01539	Nonresident Undergrad Tuition- Pre Engnring Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01540	Nonresident Undergrad Tuition- Business Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01541	Nonresident Undergrad Tuition- Weatherford Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Weatherford Entreprenurial program and covered by separate differential tuition schedules.
01542	Nonresident Undergrad Tuition- Paramedic Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01546	To set-up new differential tuition account codes.	NR UG Tuit- Health Prog Diff
01548	Nonresident Undergrad Tuition- Clinical Lab Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01549	Nonresident Undergrad Tuition- Dental Prog Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01550	NR UG Tuit- Perform Art Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01551	NR UG Tuit- Architec AA Diff	Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01553	To set-up new differential tuition account codes for forestry at OSU	NR UG Tuit- Forestry Diff
01554	Non-Resident Undergraduate Tuition- Journalism Diff	Non-Resident Undergraduate Tuition- Journalism Diff
01571	Resident Graduate Tuition- General	Academic year tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01572	Resident Graduate Tuition- Engineering Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01573	Resident Graduate Tuition- Honors Prog Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01575	Resident Graduate Tuition- Business Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01576	Resident Graduate Tuition- Medical Physics Differential	Academic year tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01578	Resident Graduate Tuition- MBA Prog Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01579	Resident Graduate Tuition- SocialWork Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01580	Resident Graduate Tuition- Psych Prog Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01581	Resident Graduate Tuition- Health Prog Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01582	Resident Graduate Tuition- Arts Sci Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01585	Res Grad Tuit- Perform Art Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01586	Res Grad Tuit- Architec AA Diff	Academic year tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01587	Resident Graduate Tuition- Education Diff	Resident Graduate Tuition- Education Diff
01589	Resident Graduate Tuition- Journalism Diff	Resident Graduate Tuition- Journalism Diff
01606	Nonresident Graduate Tuition- General	Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01607	Nonresident Graduate Tuition- Engineering Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01608	Nonresident Graduate Tuition- Honors Prog Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01610	Nonresident Graduate Tuition- Business Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01611	Nonresident Graduate Tuition- Medical Physics Differential	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01613	Nonresident Graduate Tuition- MBA Prog Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01614	Nonresident Graduate Tuition- SocialWrok Prog Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01615	Nonresident Graduate Tuition- Psych Prog Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01616	Nonresident Graduate Tuition- Health Prog Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01617	Nonresident Graduate Tuition- Arts Sci Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01620	Nonresident Graduate Tuition- Perform Art Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01621	Nonresident Graduate Tuition- Architec AA Diff	Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01622	Non-Resident Graduate Tuition- Education Diff	Non-Resident Graduate Tuition- Education Diff
01624	Non-Resident Graduate Tuition- Journalism Diff	Non-Resident Graduate Tuition- Journalism Diff
01641	Summer Resident Undergrad Tuition- General	Summer Session tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01642	Summer Resident Undergrad Tuition- Engineering Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01643	Summer Resident Undergrad Tuition- Honors Prog Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01644	Summer Resident Undergrad Tuition- Pre Engnring Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01645	Summer Resident Undergrad Tuition- Business Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01646	Summer Resident Undergrad Tuition- Weatherford Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Weatherford Entrepreneurial program and covered by separate differential tuition schedules.
01647	Summer Resident Undergrad Tuition- Paramedic Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.
01651	To set-up new differential tuition account codes.	Sum Res UG Tuit- Health Prog Diff
01653	Summer Resident Undergrad Tuition- Clinical Lab Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01654	Summer Resident Undergrad Tuition- Dental Prog Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01655	Summer Resident Undergraduate Tuition- Perform Art Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01656	Summer Resident Undergraduate Tuition- Architect AA Diff	Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01658	To set-up new differential tuition account codes for forestry at OSU	Sum Res UG Tuit- Forestry Diff
01659	Summer Resident Undergraduate Tuit- Journalism Diff	Summer Resident Undergraduate Tuit- Journalism Diff
01676	Summer Nonres Undergrad Tuition- General	Summer Session tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01677	Summer Nonres Undergrad Tuition- Engineering Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01678	Summer Nonres Undergrad Tuition- Honors Prog Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01679	Summer Nonres Undergrad Tuition- Pre Engnring Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.
01680	Summer Nonres Undergrad Tuition- Business Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.
01681	Summer Nonres Undergrad Tuition- Weatherford Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Weatherford Entrepreneurial program and covered by separate differential tuition schedules.
01682	Summer Nonres Undergrad Tuition- Paramedic Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition
01686	To set-up new differential tuition account codes.	Sum NR UG Tuit- Health Prog Diff
01688	Summer Nonres Undergrad Tuition- Clinical Lab Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.
01689	Summer Nonres Undergrad Tuition- Dental Prog Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.
01690	Summer Nonresident Undergraduate Tuition- Perform Art Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01691	Summer Nonresident Undergraduate Tuition- Architec AA Diff	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01693	To set-up new differential tuition account codes for forestry at OSU	Sum NR UG Tuit- Forestry Diff
01694	Summer Non-Resident Undergraduate Tuition- Journalism Diff	Summer Non-Resident Undergraduate Tuition- Journalism Diff
01701	International Program Surcharge	Fees over and above regular tuition, lab and course fees.
01702	Music Fee	Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.
01703	Conference and Short Course Fee	May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.
01704	Graduate Qualifying Exam Fee	Fees for graduate qualifying examinations.
01705	Special Exam Fee	Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.
01706	Field Trip Fees	Fees for recognized class field trips.
01710	Authorized Course Fees	Fees charged for specific classes in addition to general tuition.
01715	Authorized Lab Fees	Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).
01720	Entrance Evaluation Fee	Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.
01721	Application Fee (and Late Charge If Applicable)	Fees required when a student seeks formal admission. Excludes fees for qualification and testing purposes. (See account codes 01752 (Counseling and Testing Fee), 01704 (Graduate Qualifying Exam Fee),01723 (Change of Program Fee), 01724 (Reinstatement Fee) and 01705 (Special Exam Fee).)
01722	Late Registration/Payment Fee	Fees levied as penalties for late registration.
01723	Change of Program Fee	Fees for change of program. Excludes tuition and fees incidental to the change.
01724	Reinstatement Fee	Fee applied to a student who has not pursued his education actively during the past two years or has been suspended to make up his grade point average either at a community college or at night school. It is restricted to the reinstatement fee only: It excludes fees occurring as a result of the reinstatement.
01725	Degree Application Fee	Fee applied to a student upon application for a degree.
01726	Refund Penalty Fee	Fees levied as penalty for a refund.
01727	Acceptance Fee	Fee assessed to a student in selected programs when that student has been accepted for admission.
01731	Study Abroad Fees	Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.
01751	Placement Service Fee	Fees for services rendered in the placement of graduating students.
01752	Counseling and Testing Fee	Fees for aptitude and interest-type counseling and testing services. It excludes 01704 (Graduate Qualifying Exam Fee) and 01705 (Special Exam Fee).
01753	Placement Portfolio Fee	Fees for services rendered in work on a placement portfolio for graduating students.
01795	Other Special Services Fee	Fees for other special services not otherwise categorized by another account code.
01799	Miscellaneous Fees	Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.
01811	Summer Resident Graduate Tuition- General	Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01812	Summer Resident Graduate Tuition- Engineering Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01813	Summer Resident Graduate Tuition- Honors Prog Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01815	Summer Resident Graduate Tuition- Business Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01816	Summer Resident Graduate Tuition- Medical Physics Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01818	Summer Resident Graduate Tuition- MBA Prog Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01819	Summer Resident Graduate Tuition- SocialWork Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01820	Summer Resident Graduate Tuition- Psych Prog Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01821	Summer Resident Graduate Tuition- Health Prog Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01822	Summer Resident Graduate Tuition- Arts Sci Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01825	Summer Resident Graduate Tuition- Perform Art Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01826	Summer Resident Graduate Tuition- Architec AA Diff	Summer Session tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01827	Summer Resident Graduate Tuition- Education Diff	Summer Resident Graduate Tuition- Education Diff
01829	Summer Resident Graduate Tuition- Journalism Diff	Summer Resident Graduate Tuition- Journalism Diff
01846	Summer Nonresident Graduate Tuition- General	Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01847	Summer Nonresident Graduate Tuition- Engineering Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01848	Summer Nonresident Graduate Tuition- Honors Prog Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01850	Summer Nonresident Graduate Tuition- Business Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01851	Summer Nonresident Graduate Tuition- Medical Physics Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01853	Summer Nonresident Graduate Tuition- MBA Prog Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01854	Summer Nonresident Graduate Tuition- SocialWork Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01855	Summer Nonresident Graduate Tuition- Psych Prog Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01856	Summer Nonresident Graduate Tuition- Health Prog Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01857	Summer Nonresident Graduate Tuition- Arts Sci Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01860	Summer Nonresident Graduate Tuition- Perform Art Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01861	Summer Nonresident Graduate Tuition- Architec AA Diff	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01862	Summer Non-Resident Graduate Tuition- Education Diff	Summer Non-Resident Graduate Tuition- Education Diff
01864	Summer Non-Resident Graduate Tuition- Journalism Diff	Summer Non-Resident Graduate Tuition- Journalism Diff
01881	Law Resident Tuition- General	Tuition assessed Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01882	Law Resident Tuition- Envt Nat Rsrc Diff	Tuition assessed Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.
01883	Law Resident Tuition- ConflictDispRes Diff	Tuition assessed Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.
01884	Law Resident Tuition- Summer	Law Resident Tuition- Summer
01891	Law Nonresident Tuition- General	Tuition assessed Non-Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01892	Law Nonresident Tuition- Envt Nat Rsrc Diff	Tuition assessed Non-Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.
01893	Law Nonresident Tuition- ConflictDispRes Diff	Tuition assessed Non-Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.
01894	Law Non-Resident Tuition- Summer	Law Non-Resident Tuition- Summer
01910	Oregon Educational Diversity Initiative	Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).
01931	International Student Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
01932	Cultural Services Program Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
01941	OUS International Exchange Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of an approved system wide exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)
01942	Institutional International Exchange Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of a Board-approved institution exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)
01943	Special Institutional International Exchange Fee Remission	New account code to separately identify the Institutional International Exchange fee remission between regular (01942) and 'special' (01943) categories. Use of this new code is optional but can be used to record/report on a 'special' subdivision of this fee remission.
01951	Contract and Grant: Academic Year Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for academic year fees only. See 01952 for summer session.
01952	Contract and Grant: Summer Session Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for summer session fees only. See 01951 for academic year.
01961	UG International Student Fee Remiss	Remissions against the Undergraduate International Student Fee.
01965	VOYAGER Fee Remission	To create an account for the new VOYAGER fee remission program. The VOYAGER fee remissions are for Oregon residents (OAR 580-010-02 - to 045) who are members of the National Guard or Reserves and were deployed in an area of military combat since September 11, 2001. This fee remission is for full time students pursuing their initial bachelor's degree. Students must submit a Free Application for Federal Student Assistance annually and continue to maintain satisfactory academic progress to maintain eligibility. Award is the difference between the National Guard and Reserves admission benefit of $4500 and the total enrollment fees. Students are responsible for securing the National Guard or Reserves tuition benefit. Duration of the VOYAGER award is no longer than four years excepting those five year degree programs as documented in the campus general catalogs. Student may not earn more than 15 credits above the minimum number of credits required for the degree to maintain eligibility.
01966	Veterans' Dependent Fee Remission	Student must be admitted to a degree program at an Oregon University System campus. The student must be a child (includes adopted child or stepchildren), a spouse, or un-remarried surviving spouse of a member of the United States Armed Forces who: 1) died while on active duty after 9/11/01, or 2) died due to a service-connected condition incurred after 9/11/01, or 3) incurred a service-connected condition(s) after 9/11/01 rated 100%, total and permanent, by the Department of Veteran Affairs. An eligible child must be 23 years of age or younger at the time the child applies for the waiver. A child who is older than 23 years of age is eligible for a waiver for a master鈥檚 degree program if the child: 1) Applied for and received a waiver for a baccalaureate degree when the child was 23 years of age or younger; and 2) applied for a master鈥檚 program waiver within 12 months of receiving a baccalaureate degree. Some courses that may be excluded from this remission include post-baccalaureate courses, certificate programs, additional undergraduate degrees, distance education classes, self-supported classes, and other campus-designated programs. The student must meet Oregon residency requirements as stipulated within OAR 580-010-0030 through 580-010-0045. The maximum waiver granted under this remission program shall be: 1) The total number of attempted credit hours equal to four years of full-time attendance for a baccalaureate degree, and 2) the total number of attempted credit hours equal to two years of full-time attendance for a master's degree. The qualifying student, whether child, spouse, or un-remarried spouse, must also provide proof of the veteran鈥檚 active duty status in the armed forces after September 11, 2001. Proof must be supplied by the US Veterans Affairs office. See the Tuition Fee Book: Tuition Fee Policies, Section H.7 for more information.
01967	Non-Res Veterans Fee Remission	To record fee remissions related to the Non-Resident Veterans Fee Remission. See the current Academic Year Fee Book for more information on this program.
01968	Yellow Ribbon Program Fee Rem	To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.
01970	OUS Supplemental Tuition Grant Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)
01975	Non-resident Athlete Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for student athletes. Awards are at the option of the institution and may vary in amount but cannot exceed the total non-resident Undergraduate or Graduate tuition and mandatory enrollment fees. This remission program was approved by the Board in July 2001.
01981	UO Law Fee Remission 1st Year	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 1st year law students.
01982	UO Law Fee Remission 2nd Year	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 2nd year law students.
01983	UO Law Fee Remission 3rd Year	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 3rd year law students.
01985	WICHE Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.
01986	Resident Undergraduate Dean's Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for resident undergraduate students receiving a Dean's Scholarship.
01987	Non-Resident Undergraduate Dean's Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.
01988	University International Fee Remission	University International Fee Rem
01989	PSU/Washington Merit Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for Washington resident students enrolled at PSU who meet the high school grade point average requirements set by PSU. The awards are variable based on high school GPA, to be remitted against the non-resident tuition rate. This remission program was approved by the Board July 2001.
01990	Dean's Designated Fee Remissions	Fee remission of tuition and other mandatory enrollment fees paid for a student receiving a dean's designated fee remission. This fee remission program is differentiated from the resident/non-resident undergraduate dean's fee remission programs (accounts 01986 & 01987) in that it is not processed and awarded through the financial aid office but awarded directly by the individual school's deans.
01999	Other Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.
02110	State Appropriations	Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (See 02150 for other states) (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)
02120	Federal Appropriations	Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, and contract or for sales and service activities.
02130	County Appropriations	Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, and contract or for sales and service activities.
02140	Foreign Appropriations	Receipts from foreign governments for general and educational purposes. The funds are not received as an investment, grant, and contract or for sales and service activities.
02150	Other Appropriations	Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, and contract or for sales and services activities.
02510	State Resource Redistribution	Account to record the distribution of State resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02511	State Resource Redist-Debt Service	Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02520	Lottery Resources Redistribution	Account to record the distribution of lottery resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02530	Federal Resources Redistribution	Account to record the distribution of Federal resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
03110	Federal Government GC	Grant or contract receipts from Federal sources. Excludes receipts from appropriations (see FASOM 02.02).
03118	Govt Sub-G/C From Other OUS	03118 Govt Sub-G/C From Other OUS Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types: 鈥� 31 (Federal Funds Restricted), 鈥� 32 (State of Oregon Funds Restricted), 鈥� and 33 (Other Government Funds Restricted). For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.
03120	State of Oregon Government GC	Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.
03130	Local Government GC	Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.
03140	Non Oregon State Government GC	Receipts of grants or contracts from states other than Oregon.
03150	Foreign Government GC	Receipts of grants or contracts from foreign governmental bodies.
03160	Other Government GC	Receipts of grants or contracts from governmental entities not otherwise listed.
03210	Private Individuals GC	Receipts of grants or contracts from grantors not representing a formal organization or agency.
03218	Non-Govt Sub-G/C From Other OUS	03218 Non-Govt Sub-G/C From Other OUS Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types: 鈥� 34 (Private Funds Restricted) 鈥� and 35 (Foundation Funds Restricted). For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.
03220	Commercial Business GC	Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).
03230	Foundations Associations and Societies GC	Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).
03240	Non-91传媒 Institutions of Higher Education GC	Receipts of a grant or contract from any institution of higher education not within 91传媒.
03260	Campus Affiliated Foundation Income GC	Grant and contract receipts from a campus affiliated foundation.
03302	Financial Aid Administrative Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a financial aid program. (For Pell Grants, see account 03303 - Pell Grant Administrative Cost Recovery.)
03303	Pell Grant Administrative Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.
03304	Veteran's Administrative Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a veteran鈥檚 administration program.
03400	Facilities and Administrative Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
03410	Facilities and Administrative Cost Recovery Redistribution	F & A Cost Recovery Redistribution
03500	Refund to Grantors	Gifts, grants or contracts returned to the grantor or their designee.
03611	Private Individuals Gift	Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)
03612	Private Individuals In-Kind Gift	Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)
03621	Commercial Business Gift	Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code03630 - Foundations, Societies and Associations).
03622	Commercial Business In-Kind Gift	Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03631	Foundations Associations & Societies Gift	Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03632 for In-Kind gifts from Foundations/Societies.) (See account code 03620 - Commercial Business Gift).
03632	Foundations Associations & Societies In-Kind Gift	Receipts of In-Kind gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03631 for other gifts from Foundations/Societies.)(See account code 03620 - Commercial Business Gift).
03641	Non-91传媒 Institutions of Higher Education Gift	Receipts of gifts from any institution of higher education not within 91传媒. (See account 03642 for In-Kind gifts from non-91传媒 Higher Education institutions.)
03642	Non-91传媒 Institutions of Higher Education In-Kind Gift	Receipts of In-Kind gifts from any institution of higher education not within the Oregon University System. (See account 03641 for other gifts from non-91传媒 Higher Education institutions.)
03651	Campus Affiliated Foundation Gift	Gift receipts from a campus affiliated foundation. (See account 03652 for In-Kind gifts from Affiliated Foundations.)
03652	Campus Affiliated Foundation In-Kind Gift	Receipts of In-Kind gifts from a campus affiliated foundation. (See account 03651 for other gifts from Affiliated Foundations.)
04001	Loan Proceeds from Oregon State Agencies	Receipts of loan proceeds to 91传媒 from other State agencies (see account code 38001 - Loans Repaid to State Agencies).
04107	Transfer in From Department of Administrative Services	Transfer in From Department of Administrative Services
04121	Transfer in from Office of the Governor	Transfer in from Office of the Governor
04123	Transfer in from Economic Development	Transfer in from Economic Development
04137	Transfer in from Justice	Transfer in from Justice
04141	Transfer in from Division of State Lands	Transfer in from Division of State Lands
04150	Transfer in from Department of Revenue	Transfer in from Department of Revenue
04155	Transfer in from Legislative Assembly	Transfer in from Legislative Assembly
04156	Transfer in from Legislative Administration	Transfer in from Legislative Administration
04165	Transfer in from Secretary of State	Transfer in from Secretary of State
04170	Transfer in from Treasury Department	Transfer in from Treasury Department
04177	Transfer in from Lottery Commission	Transfer in from Lottery Commission
04198	Transfer in from Judicial Department	Transfer in from Judicial Department
04199	Transfer in from Government Standards and Practice Committee	Transfer in from Government Standards and Practice Committee
04248	Transfer in from Military Department	Transfer in from Military Department
04250	Transfer in from Marine Board	Transfer in from Marine Board
04257	Transfer in from State Police	Transfer in from State Police
04259	Transfer in from Public Safety Standards	Transfer in from Public Safety Standards
04274	Transfer in from Veterans' Affairs	Transfer in from Veterans' Affairs
04291	Transfer in from Corrections Division	Transfer in from Corrections Division
04309	Transfer in from Mental Health Division	Transfer in from Mental Health Division
04330	Transfer in from Department of Energy	Transfer in from Department of Energy
04333	Transfer in from Health Division	Transfer in from Health Division
04340	Transfer in from Department of Environmental Quality	Transfer in from Department of Environmental Quality
04410	Transfer in from Human Services	Transfer in from Human Services
04411	Transfer in from Senior & Disabled Services	Transfer in from Senior & Disabled Services
04412	Transfer in from Children's Services Division	Transfer in from Children's Services Division
04423	Transfer in from Commission on Children and Families	Transfer in from Commission on Children and Families
04436	Transfer in from Workers Compensation Board	Transfer in from Workers Compensation Board
04440	Transfer in from Consumer and Business Services	Transfer in from Consumer and Business Services
04461	Transfer in from Adult and Family Services	Transfer in from Adult and Family Services
04471	Transfer in from Employment Division	Transfer in from Employment Division
04520	Transfer in from Community College Services	Transfer in from Community College Services
04543	Transfer in from State Library	Transfer in from State Library
04575	Transfer in from Student Assistance Commission	Transfer in from Student Assistance Commission
04581	Transfer in from Department of Education	Transfer in from Department of Education
04582	Transfer in from Vocational Rehabilitation	Transfer in from Vocational Rehabilitation
04585	Transfer in from Blind Commission	Transfer in from Blind Commission
04603	Transfer in from Agriculture	Transfer in from Agriculture
04622	Transfer in from Fair & Expo Center	Transfer in from Fair & Expo Center
04628	Transfer in from Forest Research	Transfer in from Forest Research
04629	Transfer in from Department of Forestry	Transfer in from Department of Forestry
04632	Transfer in from Geology & Mineral Industries	Transfer in from Geology & Mineral Industries
04635	Transfer in from Department of Fish and Wildlife	Transfer in from Department of Fish and Wildlife
04660	Transfer in from Land Conservation and Development Commission	Transfer in from Land Conservation and Development Commission
04690	Transfer in from Water Resources	Transfer in from Water Resources
04710	Transfer in from Parks and Recreation	Transfer in from Parks and Recreation
04730	Transfer in from Department of Transportation	Transfer in from Department of Transportation
04845	Transfer in from Oregon Liquor Control Commission	Transfer in from Oregon Liquor Control Commission
04847	Transfer in from Board of Medical Examiners	Transfer in from Board of Medical Examiners
04851	Transfer in from Board of Nursing	Transfer in from Board of Nursing
04860	Transfer in from Public Utilities Commission	Transfer in from Public Utilities Commission
04862	Transfer in from State Racing Commission	Transfer in from State Racing Commission
04914	Transfer in from Housing & Community Services	Transfer in from Housing & Community Services
04919	Transfer in from Real Estate Agency	Transfer in from Real Estate Agency
04998	Transfer in - Lottery Proceeds	Transfer in of lottery moneys to an agency named to receive lottery funds. The moneys currently come from the Department of Administrative Services.
04999	Transfer in from Other State Agencies	Transfer in from Other State Agencies
05120	Bond Sinking Fund Interest Income	Records interest income for the XI-F (1) and XI-G bond sinking funds at the Oregon State Treasury.
05121	Bond Building Fund Interest Income	Records interest income for the XI-F (1) and XI-G bond building funds at the Oregon State Treasury.
05131	Gain on Sale of Investment	Proceeds from the sale of an investment which constitute a gain over the carrying value of the particular asset. Includes sale of stock rights. Used by the Controller's Division only.
05132	Interest Income - Investments	Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.
05133	Dividend Income	Receipts from dividends paid on investments. Excludes receipts from sale of stock rights (see account code 05131 Gain on Sale of Investment).
05134	Discount Earned	Receipts of discounts earned on bonds, notes and other investments.
05135	Rent from Investment	Income from property held for rental income. Excludes income from incidental rental of institutional property (see account code 06060 - Merchandise Rentals or 05150 - Royalty Income).
05136	Principal of Investment	Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.
05137	Trust Income Distribution	Receipts of income distributions from trusts; such distributions being normal, routine and recurring. May include distributions of interest, dividends, royalties, net rents or a combination thereof. Excludes distribution of trust principal.
05138	Endowment Income	Income earned on the pooled investments of the Endowment Fund.
05139	Net Increase (Decrease) in Fair Value of Investment	Net increase or decrease in the fair value of investments held by an institution.
05141	IB Invest Earnings Redistribution	IB Invest Earnings Redistribution
05150	Royalties Income	Income from patents, copyrights and similar revenue-producing investments.
05151	Disney Royalties Income	Income from patents, copyrights and similar revenue-producing investments related to Disney.
05152	Technology Transfer Attorney Reimbursements	Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.
05153	Royalty Income-Venture Development	To record income from patents, copyrights, and similar revenue-producing investments that are attributable to the use of venture development funds. The accounting for venture development funds is discussed in OUS Fiscal Policy 05.736. This account code will be used as a basis for calculating and verifying the 20% of the royalty income from the use of venture development funds that must be transferred to the State of Oregon General Fund. This account code will be used only by institutional technology transfer offices.
05160	Interest Income	Revenue from charges on delinquent accounts receivable.
05201	Bond Proceeds	Proceeds from the sale of XI-F (1) and XI-G bonds.
05202	COPS Proceeds	Proceeds from the sale of Certificates of Participation (COPs).
05203	Bond Premium	The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.
05204	Lottery Bond Proceeds	To record lottery bond proceed revenue.
05210	COPS Debt Service Contribution	Debt service contribution from Budgeted Operations, Service Department and Auxiliary Service funds for payments due on Certificates of Participation. For use with Retirement of Debt funds only (see account code 28830 Contributions to COPS - Debt Service).
05215	Sinking Fund Contributions	Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).
05250	Interest Income	Revenue from charges on delinquent accounts receivable.
05251	Bad Debt Write-Off	Terminate and deactivate account code 05251 Bad Debt Write-off: "Accounts receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts. Use only for Current General Operations Funds Budgets. Use account code 28711 Bad Debt Expense for other accounts."
05252	Collection Charges	Amounts charged to a delinquent account when referring the delinquent account to a collection agency. Use account code 28712 - Collection Costs for fees paid.
05260	COP Trustee Reimbursements	Reimbursements received from COP Trustee for COP expenditures.
05263	XI-Q Trustee Reimbursements	XI-Q Trustee Reimbursements
05265	Collaborative Proj Trustee Reimb	Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities.
06002	Sales	Income and receipts from sales of material, equipment, publications, documents or other non-service items. (See CUBA, page 201.)
06003	Services	Receipts from services rendered by an institution or department.
06004	Vending Machines	Income and receipts from sales from vending machines.
06005	Industry - Sales	Revenue from sales for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.
06006	Industry - Services	Revenue from services for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.
06007	Instr/Rsrch Residual Product Sales	Income and receipts from the sale of products which are excess of those needed by the University on-going Research or instructional projects. Residual products may include wheat and other grains, fruit, potatoes, other vegetables, sheep, eggs, milk, etc.
06010	Textbooks E-Book-Sales	Textbooks E-Book-Sales
06011	Textbooks - New Sales	Income and receipts from sales of new textbooks.
06012	Textbooks - Used Sales	Income and receipts from sales of used textbooks.
06013	General Books/Publications Sales	Income and receipts from sales of general books and publications.
06020	Art Supplies Sales	Income and receipts from sales of art supplies.
06021	Supplies Sales	Income and receipts from sales of general supplies.
06023	Dental Supplies Sales	Dental Supplies Sales
06024	Student Issue Sales	Student Issue Sales
06030	Soft Goods Sales	Income and receipts from sales of bulk fabrics, fabrics or shirts for screen printing, thread, etc. for craft projects.
06031	Confections Sales	Income and receipts from sales of snacks and candy.
06032	Health and Personal Care Product Sales	Health and Personal Care Product Sales
06033	Wearing Apparel Sales	Wearing Apparel Sales
06034	Gifts and Novelties Sales	Gifts and Novelties Sales
06035	Pre-Recorded Tape and Compact Disc Sales	Pre-Recorded Tape and Compact Disc Sales
06040	Beverages- Cans & Bottles	Beverages - Cans & Bottles
06041	Fountain Drinks	Fountain Drinks
06050	Computer Hardware Sales	Computer Hardware Sales
06051	Computer Software Sales	Computer Software Sales
06052	Computer Accessories Sales	Computer Accessories Sales
06053	Calculator Sales	Calculator Sales
06054	Electronics Sales	Electronics Sales
06055	Office Furniture and Equipment Sales	Office Furniture and Equipment Sales
06059	Textbook Rentals	Textbook Rentals
06060	Merchandise Rentals	Merchandise Rentals
06061	Equip/Fixtures Rental/Sales	Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.
06070	Canoeing	Canoeing
06071	Rock Climbing	Rock Climbing
06072	Billiards	Billiards
06073	Table Tennis	Table Tennis
06074	Amusement Machines	Amusement Machines
06080	Pay Telephone Income	Pay Telephone Income
06081	Fax Usage Income	Fax Usage Income
06082	Postage Sales	Postage Sales
06090	Ceramics Goods/Supplies	Ceramics Goods/Supplies
06091	Jewelry Goods/Supplies	Jewelry Goods/Supplies
06092	Woodworking Goods/Supplies	Woodworking Goods/Supplies
06093	Photography Goods/Supplies	Photography Goods/Supplies
06191	Refunds and Allowances - New Textbooks	Refunds and Allowances - New Textbooks
06192	Refunds and Allowances - Used Textbooks	Refunds and Allowances - Used Textbooks
06193	Refunds and Allowances - General Books	Refunds and Allowances - General Books
06194	Refunds and Allowances - Tapes, CDs, and DVDs	Refunds and Allowances - Tapes, CDs, and DVDs
06195	Refunds and Allowances - Other Merchandise	Refunds and Allowances - Other Merchandise
06201	Fines	Fines
06202	Parking Fines	Receipts from fines collected for parking violations.
06203	Traffic Citations	Receipts from fines collected for traffic citations.
06204	Bicycle Fines	Receipts from fines collected for bicycle violations.
06205	Bad Check Charge	Receipts from assessment of a charge for returned checks.
06206	Library Fines	Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income.
06207	Gym Suit Service - Fines	Receipts from fines for gym suit service.
06299	Fines - Other	Receipts from fines not otherwise classified.
06301	Transcript Fee	Receipts from fees for transcripts, whether charged to student or non-student.
06302	Testing Fees	Receipts from fees for tests conducted.
06303	Laboratory Use Fees	Receipts from lab fees assessed.
06308	Career Assessment - Non-Student	Income from career assessment/evaluation services to non-students.
06309	Placement Services - Non-Student	Income from job placement services provided to non-students.
06310	Gym Suit Service - Faculty and Dependents	Gym Suit Service - Faculty and Dependents
06311	Gym Suit Service - Students and Dependents	Gym Suit Service - Students and Dependents
06313	Locker Rental	Receipts from departmental locker rental charges.
06315	Recreation Passes - Public	Receipts from recreational passes sold to the general public.
06316	Recreation Passes - Staff and Family	Receipts from recreational passes sold to staff and their family members.
06317	Recreation Passes - Other	Receipts from recreational passes sold that do not fit in either 06315 or 06316.
06320	Parking Fees - Students	Receipts collected for student parking permits and fees.
06321	Parking Fees - Employees	Receipts collected for faculty/staff parking permits and fees.
06322	Parking Permits - Faculty	Parking Permits - Faculty
06323	Parking Permits - Miscellaneous	Receipts collected for miscellaneous parking charges.
06324	Parking Rentals	Receipts from rental of parking facilities.
06325	Meter Parking	Receipts from campus parking meters.
06330	Bicycle Permits	Receipts collected for bicycle permits for the registration of bicycles on campus.
06389	Membership Income	Receipts from membership and dues paid to institutional organizations, societies and clubs.
06398	Miscellaneous Fees	Revenue from fees collected that are not otherwise classified.
06399	Miscellaneous Permits	Permit revenue collected that is not otherwise classified.
06401	Conference Housing Fee	Receipts from housing fees when collected as a separate part of conference registration fees.
06402	Conference Special Events	Receipts from optional fees for special events provided as part of conference programs.
06403	Conference Income	Income from hosting conferences.
06404	Catering Income	Income from providing catering services.
06410	Workshops: Non-Credit Income	Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops.
06415	Camp & Clinic Income	Income generated from clinics and summer camps
06416	Camp & Clinic Discounts	Contra account to 06415 Camp & Clinic Income for discounts provided for clinics and summer camps
06420	Concession Income	Income from event/sport concession stand sales.
06421	Entry Fee - Competitors	Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU).
06431	Ticket Sales - Senior Citizens	Revenue from sales of tickets to senior citizens.
06432	Ticket Sales - General Admission	Revenue from sales of tickets for general admission.
06433	Ticket Sales - General Season	Revenue from sales of season tickets for general admission.
06434	Ticket Sales - Reserved Seat	Revenue from sales of tickets for reserved seats.
06435	Gate Receipts	Revenue from sales of tickets at the gate.
06436	Ticket Sales - Faculty Season	Revenue from sales of season tickets to faculty (NCAA reporting requirement).
06437	Ticket Sales - Student	Revenue from sales of tickets to students (NCAA reporting requirement).
06438	User Surcharge	Surcharge for events using institution's facilities.
06439	Ticket Sales as Agent	Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.
06470	Post Season Income	Revenue for post-season games.
06471	Guarantees	Revenue received for appearances when a specified amount is guaranteed.
06472	Radio	Income received for radio rights to broadcast institution events.
06473	Television	Income received for television rights to broadcast institution events.
06474	Program Sales	Income received from sale of event programs.
06475	Paid Appearances	Income received from media appearances by institutional staff/officials. Includes coach鈥檚 television and radio shows.
06480	Rose Bowl Income	PAC 10 institution share of Rose Bowl income distribution.
06481	Other Bowl Income	Income received for athletic bowl games other than the Rose Bowl.
06482	Athletic Conference TV Share Income	Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).
06495	Sponsorship Income	Revenue to support or sponsor events, materials, or activities.
06499	Other Event Income	Income from events not otherwise classified.
06601	Lease Incentive Revenue
06602	Lease Termination Revenue
06701	Housing Application Fee	Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.
06702	Room and Board Income	Income from charges for housing and meal plans when charged together.
06703	Dormitory Income - Other	Income from dormitory charges not otherwise classified.
06711	Family Housing - Rental	Income from rental of institution owned family housing units.
06712	Family Housing - Utilities	Income from utilities charges on rented family housing units.
06721	Rental Housing - Faculty/Staff	Income from institution owned housing rented to faculty or staff.
06722	Casual Guest Income	Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).
06723	Rental Income/Facilities Use	Revenue associated with non-capital lease or rental agreements. Lease revenue includes receipts for the regular agreed upon lease payments or other revenue related to the lease agreement.
06724	Rental Income/Facilities Staff	Income from staffing of rented facilities. This account code should be used in conjunction with 06723 when staff is provided with the facility.
06727	Capital Lease Revenue	Revenue associated with capital lease agreements under GASB Statement No. 87. Capitalized lease revenue includes receipts for the regular agreed upon lease payments or other revenue related to the lease agreement.
06730	Meals - Payroll Deduction	Income from meal plans purchased through a payroll deduction.
06731	Dining Card Sales	Income from sales of dining cards.
06732	Board Only Fee	Income from charges for board only.
06739	Miscellaneous Meal Plan Income	Miscellaneous Meal Plan Income
06790	Housing Refunds	Negative revenue account to record reduction in revenue when housing charges are refunded.
06798	Other Housing Income	Income from housing charges not otherwise classified.
06901	Miscellaneous Sales and Service Income	Receipts from sales and service activities not otherwise classified.
06906	Student Damages	Income from fees charged to students for damage to 91传媒 owned property.
06908	Library Book Replacement Income	Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines.
06921	Perquisite Deduction	Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.
06922	Payroll Deductions	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	Receipts from sales of computer processing services.
06932	Tape and Disk Storage	Receipts from data processing services involving information storage.
06933	Programming and System	Receipts from programming and system analysis services.
06934	Data Entry	Receipts from data entry services.
06935	Materials and Supplies - Data Processing	Receipts from sales of data processing materials and supplies.
06936	Computing Center - Other	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	Receipts from professional or technical services rendered.
06939	Advertising	Receipts from advertising sales.
06940	Subscriptions	Receipts from subscription sales.
06942	Duplicating and Copying	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	Receipts from boarding animals.
06953	Feed and Bedding Sales	Receipts from the sale of animal feed and bedding.
06954	Veterinary Surgery and Surgical Equipment	Receipts from charges for use of surgical facilities including surgery suite and related equipment.
06973	Mileage - Field Trips	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 the06981 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 91传媒. All State Surplus Property sales are to be considered arm鈥檚 length transactions and are therefore deemed to be outside of 91传媒. Intra-91传媒 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 cannot 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 and Allowance	Reductions of income amounts for refunds, returns or allowances on goods sold.
06998	Cash Over & Short	Cash Over & Short
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 Education 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	Outpatient Infirmary Income	Income from student health center outpatient infirmary charges.
07831	Infirmary Overtime Income	Income from student health center infirmary overtime charges.
07890	Employee Medical Service Income	Income from student health center for medical services provided to employees.
07899	Other Medical Services Income	Income from medical services not otherwise classified in this section.
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 91传媒 for recovery of losses from claims made that are received from outside entities for general liability, property, auto, etc.
08006	Insurance Restitution	Insurance restitution payments from outside entities for claims originally paid from the self-insurance pool for general liability, property, auto, etc.
08007	Insurance Subrogation	Insurance subrogation payments from negligent third parties for claims originally paid from the self-insurance pool for general liability, property, auto, etc.
08008	Reimbursement from Outside Entities	Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.
08010	Conference Sports Allotment Income	Funding assistance from an athletic conference for the number of teams in excess of the mandatory number of teams required by the conference.
08020	Athletic Conference Academic Enhancement Income	Athletic conference funding for academic improvement programs.
08021	Conference Income - GIA Award Base	Athletic conference funding for Grants-In-Aid assistance.
08022	Athletic Conference Support of 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.
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 accounts28721 - 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.
08031	Gain on Lease Termination	The gain generated when a lease is terminated.
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.
09100	Publication/Graphics Internal Sales	Publication/Graphics Internal Sales
09103	Press Internal Sales	Press Internal Sales
09106	Photography & Artist Internal Sales	Photography & Artist Internal Sales
09107	Duplicating & Copying Internal Sales	Duplicating & Copying Internal Sales
09108	Printing & Publishing Internal Sales	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
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 Center Services Internal Sale	Computer Center Services Internal Sale
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.
09320	Telecomm Service Internal Sales	Telecomm Service Internal Sales
09321	Entry Fee Internal Sales-Competitor	Internal Sales for entry or registration fees required of participants for competitive events. The fee may be for individuals or for a team. This account code is only active for Charts C (OSU) and E (WOU).
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 Surgery & Surg Equip Internal Sales	Vet Surgery & Surg Equip Internal Sales
09341	Mechanical Parts/Supplies Internal Sales	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 Equipment Internal Sales	Resale of Equipment Internal Sales
09360	Health Care Service 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 & Equipment 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
09389	Collision Recovery Internal Sales	Collision Recovery Internal Sales
09390	Admin Services Internal Sales	Admin Services Internal Sales
09391	Miscellaneous Internal Sales	Miscellaneous Internal Sales
09392	Miscellaneous Service Internal Sales	Miscellaneous Service Internal Sales
09393	Specialized Service Center - Operations & Maintenance Service Dept Reimbursement	Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
09394	Specialized Service Center - General & Administrative Service Department Reimbursement	General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.
09395	Specialized Service Center - Building Use Service Dept Reimbursement	Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.
09398	Support for Designated Operations/Service Departments	General subsidies received by Designated Operations and Service Departments from other funds other than Agency funds. See also account 24901 - Designated Operations Fund Support, and account 24902 - Service Department Support Charge. See account 08001 - Miscellaneous Other Revenue, for support from agency funds.
10102	Staff - Unclassified Salaries - Faculty	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	Staff - Unclassified Salaries - Non-Faculty	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	Foreign Assignment - Unclassified Salaries	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	Other Unclassified Salary - Stipend	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	Other Unclassified Salary - Award	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.
10112	Staff-Unclassified Teach/Rsch <.5	To record salary/wages for academic faculty employed less than half-time.
10113	Staff-Unclassified Repr Non-Fac .5+	To record salary/wages for Unclassified Represented Academic Professionals
10123	Sabbatical Leave	Payment of a fixed percentage of salary while on sabbatical leave.
10201	Unclassified Overload Pay - Instructional	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	Unclassified Overload Pay - Non-Instructional	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	Summer Unclassified Pay - Instructional	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	Summer Unclassified Pay - Non-Instructional	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	Previous Fiscal Year Unclassified Salary	Pay normally charged to any 101XX account code but not paid until a subsequent fiscal year.
10207	Unclassified Employee Awards	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	Unclassified Retirement Incentive Payment	Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.
10209	Other Unclassified Pay	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.
10211	Unclassified Vacation Pay	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.
10215	Commuting - State Vehicle	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	Employee Discounts on Services	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 91传媒 employee and the cost to a non-91传媒 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	Moving Expenses - Taxable	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	Post-Differential Unclassified Pay	Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.
10221	Sunday Pay - Unclassified	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.
10231	Unclassified FLSA Overtime	Used to record unclassified overtime pay due to FLSA requirements.
10232	Comp Time Payoff - Unclassified	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	Unclassified -- FLSA Shift Differential	To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.
10234	FLSA Overtime on Premium Pay - Unclassified	To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.
10240	Unclassified Perquisites	Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.
10251	Unclassified Cash Allowance-Taxable	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.
10301	Staff - Classified Salaries	Salaries and wages paid to classified employees in permanent positions. It includes pay while on sick or vacation leave as well as pay for holiday time taken during the normal course of employment. This code excludes the following: Vacation pay at time of termination and vacation payments made per SEIU/OPEU bargaining agreement (see account code 10411) Compensatory pay in lieu of time off (see account code 10412 Overtime pay (see account code 10421) Holiday worked pay (see account code 10422)
10406	Lump Sum Back Pay - Classified	This is a lump sum payment given to compensate a classified employee retroactively because of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.
10409	Other Classified Pay	Pay for services not identified by position in the original or current budget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.
10410	Temporary Employees Pay	Pay for services of temporary employees.
10411	Vacation Pay	Payments made to classified employees upon termination or in accordance with SEIU/OPEU contract terms. It excludes pay to an employee on regular vacation (see account code 10301 - Staff - Classified Salaries). Amounts paid using this account code are taxed at the supplemental rate.
10412	Compensatory Pay	Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.
10413	Pay in Lieu of State-Paid Retirement	Differential payments to employees in seasonal positions who were employed at least one previous season and who are not participating members of PERS. The differential is 6% of the regular pay and ceases the pay period before the employee begins to participate in PERS.
10414	Work Out-of-Class	Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.
10416	Bilingual Differential Pay	Differential pay to employees who have been recruited, and fill positions, requiring bilingual skills (including sign language) as a condition of their employment, per the terms of the SEIU/OPEU bargaining agreement.
10417	Employee Award	Cash awards paid to classified staff. These awards include Employee Suggestion Awards and institutional awards. Amounts paid using this account code are taxed at the supplemental rate.
10418	Retroactive Overtime - Overtime Subject Employees - Classified	Pay to an eligible classified employee who worked more than 40 hours in a work week and was paid at a straight time rate for those excess hours. Note: This code is used only for the additional one-half rate in overtime pay.
10419	FLSA Overtime on Premium Pay	Pay for time worked during which an employee satisfies these criteria: 鈥� Is subject to Fair Labor Standards Act (FLSA) overtime provisions 鈥� Works more than 40 hours in any work week 鈥� Has premium pay on account codes 10413-10415 or 10431-10440 for hours worked in the same work week
10420	Penalty Pay - Call-Back	Penalty pay to classified employees under bargaining agreement provisions when an employee has been released from duty and is called back prior to their normal starting time. The employee is paid a minimum of two hours pay at the overtime rate. Any time over two hours is paid at the employee鈥檚 regular rate of pay.
10421	Overtime - Classified	Pay for time worked in excess of eight hours per day (10 hours per day for a four-day schedule, etc.) or in excess of 40 hours per week within the employee's basic work week. Pay is calculated at one and one-half times the rate entered.
10422	Holiday Worked - Classified	Pay for work on an official state-designated holiday when paid in cash in lieu of time off. Pay is calculated at one and one-half times the rate entered.
10424	Weekend Differential	Weekend differential pay for employees who work an extra Saturday or Sunday shift in a four-week block of shifts. This type of pay is calculated at 10% of base pay.
10425	SEIU/OPEU Electrician Differential	Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.
10429	Holiday Pay Premium - SEIU/OPEU Flex Schedule	Compensation to SEIU/OPEU employees on a flex schedule working on a holiday when the flex hours worked exceed eight hours. Pay for the flex hours less the regular hours is recorded with this account code. Pay is calculated at one and one-half times the rate entered.
10431	Penalty Pay	Penalty pay to classified employees under bargaining agreement provisions for reporting time changes (reporting compensation) and early release from work (show up compensation).
10432	Special Duty Pay	Extra pay for work performed more than 20 feet above the ground or water and for which safety ropes, scaffolds, boatswain chairs or similar safety devices are required. This account also applies to employees that are required to use a self-contained underwater breathing apparatus or other sustained underwater diving equipment and have current certification for such equipment. The employee receives a high-work or diving differential as specified in the SEIU/OPEU bargaining agreement.
10433	Lead-Work Differential	Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employee鈥檚 formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.
10434	Shift Differential Pay - Evening	Premium pay for evening work, also referred to as the swing shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435, - Shift Differential Pay.
10435	Shift Differential Pay	Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential: The differential rate and the work hours during which the differential applies vary with the bargaining representation. Shift differential is not computed at the rate of time and one-half for overtime or holiday work. Shift differential is not paid for periods of leave of absence with pay, such as vacation and sick leave
10436	Stand-By/On-Call Pay	Pay to classified employees for stand-by (or on-call) time. The following apply: 鈥� An employee is on stand-by when required to be available for work outside their normal working hours. 鈥� An employee is not on stand-by once they begin performing assigned duties and is accruing pay for the time worked. 鈥� Stand-by pay applies to those classified employees who are eligible for overtime pay, except employees covered by collective bargaining agreements that do not contain this provision. 鈥� Stand-by is not counted as time worked when computing overtime pay. 鈥� The hours' requirement and pay rates vary with bargaining representation.
10437	Geographic Area Pay	Pay to non-resident classified employees for work performed in a geographical area requiring differential pay. The amount of the differential pay cannot exceed 25% of the employee's base rate of pay.
10438	Shift Differential Pay - Night	Premium pay for night work, also referred to as the graveyard shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435 - Shift Differential Pay.
10439	Holiday On-Call Pay	Pay to classified employees for whom collective bargaining unit agreements provide a different rate of pay for on-call pay during a holiday. If no special rate is specified, use code 10436 - Standby/On-call Pay.
10440	Classified Perquisites	Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.
10442	Premium Differential - Extra Shifts	Premium Differential - Extra Shifts
10446	Charge Differential	Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.
10451	Classified Cash Allowance-Taxable	Cash allowances paid to classified 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.
10480	Special Campus Security Differential	Premium pay to employees who are designated as special campus security officers (ORS 352.385).
10481	Nuclear Reactor License Differential	Premium pay to employees who are required to possess a nuclear reactor operator's license by the Institution where such a license is not a requirement of the classification.
10482	SEIU/OPEU Retention Differential	An additional 10% differential or bonus will be paid to trade employees at Portland State University under a letter of agreement with SEIU/OPEU. The bonus pay will be added to an employees' base rate for the purposes of calculating overtime and will be included in the employee鈥檚 monthly paycheck. Payment is subject to normal tax withholdings.
10483	Differential, Confined Space	Employees shall be paid a differential of one dollar ($1.00) per hour for all time spent working in OSHA permit-required confined space (permit space), currently defined at 29 CFR 1910.146.
10484	Differential, Campus Dispatcher	An additional 10% differential over the base rate will be paid to Campus dispatchers who are required to receive and successfully complete the tele communicator training offered at the Department of Public Safety and Standards and Training.
10485	Differential, Vet Tech	An additional 10% differential over the base rate will be paid to Veterinary Technicians required to receive and maintain an Oregon Veterinary Medical Examining Board certification.
10486	Differential, Early Chldhd Spcl Ed	A differential of ten percent (10%) over base rate will be paid to employees in positions which specifically require, and have been specifically recruited, to work with children with special needs as a condition of employment. This is a premium pay earn code.
10501	Student Pay - Regular	Pay to students, enrolled in 91传媒 institution, who perform work for the institution. See 10510 - Non-91传媒 Student, for student employees enrolled in a non-91传媒 institution.
10503	Federal Work Study Program - Student	Pay to students employed under the Federal Work Study Program.
10507	Student Employee Awards	Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)
10510	Non-91传媒 Student	Pay to students not enrolled in 91传媒. (See 10501 - Student Pay - Regular, for 91传媒 enrolled students)
10518	Retroactive Overtime- Student	Pay to an eligible student employee who worked more than forty hours in a work week and was already paid at a straight time rate for those excess hours. Note: This code is used only for the additional one-half rate in overtime pay.
10520	Overtime - Non-91传媒 Student	Pay for overtime worked, to student employees not enrolled in 91传媒. Pay is calculated at one and one-half times the rate entered.
10521	Overtime - 91传媒 Student	Pay for overtime worked, to student employees enrolled in 91传媒. Pay is calculated at one and one-half times the rate entered.
10540	Student Perquisites	Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.
10609	Pharmacy Clinical Fellows	Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.
10612	Graduate Administrative Assistants	Pay to graduate administrative assistants. This code should not be used for stipends or other support expenditures.
10620	Graduate Teaching Assistants	Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10621	FWSP Graduate Teaching Assistants	Pay to graduate teaching assistants employed under the FWSP.
10622	GTA Requiring Fee Remission Subsidy	Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)
10623	Summer Graduate Teaching Assistants	Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate teaching assistants on 12-month appointments.
10625	Summer-Graduate Research Assistants	Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.
10627	Summer GTA Requiring Fee Remission Subsidy	Pay to nine-month graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate teaching assistants who are on 12-month appointments (see account code 10622 - GTA Requiring Fee Remission Subsidy).
10628	Summer GTR Requiring Fee Remission Subsidy	Pay to nine-month graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate research assistants who are on 12-month appointments (see account code 10632 - GRA Requiring Fee Remission Subsidy).
10629	Other Graduate Assistant Pay	Special or additional pay to graduate assistant staff members for services related to their institutional appointments. Includes Graduate Student award pay and recruitment and retention differential.
10630	Graduate Research Assistants	Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.
10631	FWSP Graduate Research Assistants	Pay to graduate research assistants employed under the FWSP.
10632	GRA Requiring Fee Remission Subsidy	Pay to graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy).
10633	Compressed CTR Additional Grad Pay	Compressed CTR Additional Grad Pay
10639	Other Clinical Fellow Pay	Special or additional pay to clinical fellows for services related to their appointments.
10640	Perquisites- Clinical Fellows and Graduate Assistants	Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular pay and differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments.
10752	Domestic Partner Benefit Taxable	The imputed tax value of benefit premiums attributable to domestic partner coverage.
10780	Employee Moving Expense- Taxable (W-2 Reportable)	Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses.
10781	Temporary Living & Supplemental Allowance-Employee (W-2 Reportable)	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 (W-2 Reportable)	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-Employee (W-2 Reportable)	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 Assistance Tuition & Fees-Employee (W-2 Reportable)	Payments to non-91传媒 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	Dependent Assistance - Other-Employee (W-2 Reportable)	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 and Maintenance - Employee (W-2 Reportable)	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 (W-2 Reportable)	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-Employee (W-2 Reportable)	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-Non-Taxable (W-2 Reportable)	Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.
10903	OPE JV Adjustment	OPE JV Adjustment
10904	Other Payroll Expenses (OPE) JV Adjustment 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	Other Payroll Expenses (OPE) JV Adjustment 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	Other Payroll Expenses (OPE) JV Adjustment 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	Other Payroll Expenses (OPE) JV Adjustment	This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE 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. - This account is replaced by accounts 10904, 10907 & 10908 effective July 1, 2007. Account 10909 has been terminated effective July 1, 2007.
10911	OPE Unclassified	OPE Unclassified - Replaced by accounts 10964 thru 10968 effective July 1, 2007. Account 10911 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10913	OPE Classified	OPE Classified - Replaced by accounts 10974 thru 10978 effective July 1, 2007. Account 10913 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10915	OPE Student	OPE Student - Replaced by accounts 10984 thru 10988 effective July 1, 2007. Account 10915 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10916	OPE Grad Assistants and Fellows	OPE Grad Assistants and Fellows - Replaced by accounts 10994 thru 10998 effective July 1, 2007. Account 10916 to remain active in FY 08 to accommodate prior fiscal year payroll redistributions from HRIS. Account will be terminated effective July 1, 2008.
10930	OPE Accruals	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
10941	Graduate Assistant 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.
10950	OPE Grad Remission/Benefit/Subsidy	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	Graduate Assistant 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	Graduate Assistant Fee Remission Subsidy-Summer	Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- only during Summer Term (since Summer Term is not supported by general institutional budgets). 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).
10960	OPE Unclassified	OPE Unclassified
10964	OPE Unclassified Health/Life	OPE Unclassified Health/Life
10967	OPE Unclassified Retirement	OPE Unclassified Retirement
10968	OPE Unclassified Other	OPE Unclassified Other
10970	OPE Classified	OPE Classified
10974	OPE Classified Health/Life	OPE Classified Health/Life
10977	OPE Classified Retirement	OPE Classified Retirement
10978	OPE Class Other	OPE Class Other
10980	OPE Student	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	OPE Grad Assist and Fellows
10994	OPE Graduate Assistants and Fellows (Grad Assist) Health/Life	OPE Graduate Assistants and Fellows (Grad Assist) Health/Life
10997	OPE Graduate Assistants and Fellows (Grad Assist) Retirement	OPE Graduate Assistants and Fellows (Grad Assist) Retirement
10998	OPE Graduate Assistants and Fellows (Grad Assist) Other	OPE Graduate Assistants and Fellows (Grad Assist) Other
20101	Office and 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.
20105	Data Processing Supplies	Expenditures for data processing supplies only. For purchases of data processing services, see account code 24503 - Data Processing Service.
20106	Books, Periodicals and Other Reference Materials	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 and Certificates	Expenditures for diplomas and certificates.
20108	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	Temporary Access to Electronic Resources	Purchases of electronic resources including databases, e-journals, e-articles and e-books that are not perpetual. Also includes subscriptions to temporary electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, 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	Electronic Supplies
20113	Photocopy Supplies	Expenditures for photocopy supplies such as paper and toner.
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 Supplies	Audio/Video Supplies
20116	Cartography Supplies	Cartography Supplies
20117	Art/Graphic Art 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 and Prizes - Nonemployee (tax reportable)	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 and 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	Expenditures for tangible personal property that meets the following criteria: 鈥� It has a unit value of less than $5,000. 鈥� It is not consumed in the normal course of business. 鈥� 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 40190 - Library Purchases). 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, 20203 - Printers, or 20204 - Other IT Related Peripherals.
20201	Computer (Non-Capitalized)	Expenditures for computer hardware that meets the criteria for minor equipment. Includes desktops, laptops, tablets, servers, etc.
20203	Printers (Non-Capitalized)	Expenditures for printers that meet the criteria for minor equipment.
20204	Other IT Related Peripherals	Expenditures for Information Technology related peripherals not otherwise specified that meet the criteria for minor equipment. Includes routers, switches, external hard drives, computer speakers, webcams, monitors, keyboards, memory, etc.
20210	Office Equipment & Furniture (Non-Capitalized)	Expenditures for office equipment and furniture that meet the criteria for minor equipment.
20215	Specialized Equipment (Non-Capitalized)	Expenditures for specialized equipment that meet the criteria for minor equipment.
20216	Sports Equipment (Non-Capitalized)	Expenditures for sports equipment that meet the criteria for minor equipment.
20219	Inventoried Minor Equipment - Non-Capitalized	Used to purchase equipment costing between $500 and $5000 that will be put on the property fixed asset file as non-capitalized. No entries are made to investment in plant. For grants effective after 7/1/95 and all other funds.
20220	Inv Equip/Non-State Funds/Non-Cap	Equipment costing $5K or greater, purchased on non-state funds, and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This account code is only active for Charts C (OSU) and E (WOU).
20250	Parts-Auto & Equipment	Expenditures for parts used to repair vehicles or equipment. (See also account codes 23522 - Maintenance Materials and 23523 - Data Processing/Electrical Equipment Parts.)
20251	Vehicle Tires	Expenditures for tires for vehicles.
20252	Automotive Fuels and Lubricants	Expenditures for gasoline and diesel fuels and automotive lubricants.
20300	Student Meals	Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).
20310	Food - Other	Costs of foods other than meats, fish and poultry purchased for dietary purposes, cafeterias, or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20311	Food - Meats, Fish and Poultry	Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20330	Tableware and Kitchen Utensils	Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).
20401	Minor Buildings (Non-capitalized)	Expenditures for buildings that do not meet the $50,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $50,000, see 40501-Buildings.
21007	Animals - Non-capitalized	Expenditures for animals purchased for research purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.
21008	Animal Care (tax reportable)	Expenditures for the care, feeding and maintenance of animals by others.
21042	Veterinary Biologicals	Expenditures for vaccines and other products used for prevention of disease in animals.
21043	Veterinary Medications	Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.
21047	Veterinary Surgical Supplies - General	Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).
21048	Veterinary Supplies	Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).
21049	Animal Care Supplies	Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).
21050	Fertilizers	Expenditures for plant fertilizers.
21051	Plant Materials	Expenditures for materials used in the growing of plants.
21052	Seeds	Expenditures for seeds.
21053	Soil & Soil Media	Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.
21055	Feeds - Grain	Expenditures for grain used as animal feed.
21056	Feeds - Hay and Straw	Expenditures for hay and straw used as animal feed.
21057	Feeds - Concentrates	Expenditures for animal feed concentrates.
21060	Chemicals - Herbicides	Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.
21061	Chemicals - Pesticides	Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.
21062	Chemicals - Other	Expenditures for chemicals other than herbicides and pesticides, such as fungicides.
21065	Agricultural Gases and Liquids	Expenditures for agricultural gases and liquids.
21069	Irrigation Supplies	Expenditures for irrigation supplies purchases.
21070	Agricultural Services (tax reportable)	Expenditures for custom combining, plowing and similar activities.
22002	Fax Expense	Expenses associated with fax transmissions.
22005	Pager Costs	All costs associated with the use of pagers.
22010	Telecommunications Recurring Charges	Charges that occur monthly usually in fixed amounts. Examples include line charges, equipment rental, AUDIX features, and TV cable access.
22011	Telecommunications Usage Charges	Usage sensitive telephone charges that are passed on to the customer. Examples include long distance and phone credit card charges. Excludes pre-paid phone cards.
22012	Telecommunications One-Time Charges	Charges applied on a one-time basis. This includes pass through charges from vendors, installation charges, service charges, programming fees, and equipment sales.
22013	Cellular Telephone Expense	All costs associated with the use of a cellular phone, including taxes.
22016	Communications Network Access Charges	Data networks, internet access, and related computer communications charges. This code differs from 22010, which is for telephone circuit, or line, charges.
22020	Video Network Access Charges	Costs associated with the access and use of satellite or internet services.
22021	Video Network Organization Site Service	Expenditures for technical services and room usage associated with transmissions using central video services.
22022	Video Network Reception Site Services	Expenditures for technical services and room usage associated with the reception of transmissions for videoconferences.
22030	Teleconference Fees	Costs directly associated with conducting teleconferences via telephone or video communications.
22031	Transmission Fees	Costs directly associated with transmission for network, internet or satellite usage.
22032	Computer Conferencing Fee	Costs directly associated with conducting conferences via computer networks.
22051	Communications Allowance Reimb
22099	Miscellaneous Communications	Expenditures that cannot otherwise be coded within this section.
22502	Postage	Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.
22503	Mailing Services - Including Postage	Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.
22505	Express Mail (Tax reportable)	Expenses for special courier and express mail services.
22511	Freight/Moving - Not Employee Related (Tax reportable)	Expenses incurred from shipping or receiving materials, supplies and equipment. This code covers all expenses incurred for moving owned and non-owned equipment between locations. When equipment costing more than $5000 is purchased, if freight or express charges exceed $25, use account code 40101 - Equipment, for the total expenditure. The total expenditure is included in the capitalized cost of the equipment.
22521	Delivery Service	Expenses incurred for internal delivery service.
22531	Shuttle Bus Service	Charges for transporting mail by state shuttle bus.
22599	Miscellaneous Postage and Shipping	Postage and shipping expenses not accounted for in other accounts.
23001	Electricity- General	Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
23002	Pressurized Gas- General	Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.
23003	Conveyance Fee - Natural Gas	Fee paid for the conveyance of natural gas through a pipeline.
23004	Steam - Purchased	Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).
23005	Hogged Fuel	Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.
23006	Fuel Oil	Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.
23010	Water	Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.
23011	Chilled Water	Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.
23012	Sewage	Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703(Taxes and Licenses)).
23013	Storm Drain Runoff	To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.
23020	Electricity	Create new rollup account for electrical utility costs. Summary of costs of Expenditures for electrical usage and related fees. This expense classification applies whether the power was generated internally or purchased from an outside utility.
23021	Electricity- Supply and Usage	To record electrical usage costs based on the physical units of electricity used. Use account code 23022 for costs charged for the transmission and distribution of electricity.
23022	Electricity- Distrib & Delivery	To record costs charged for the transmission and distribution of electricity.
23023	Electricity- Other Costs	To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.
23030	Pressurized Gases	Create new rollup account for pressurized gases costs. Summary of costs of pressurized gases used and related fees - regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.
23031	Pressurized Gas- Supply and Usage	To record costs charged for supply and usage of pressurized gasses regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies providing the gas. Use account code 23032 for costs charged for distributing and delivering gases.
23032	Pressurized Gas- Distrib & Delivery	To record costs charged for the distribution and delivery of gases.
23033	Pressurized Gas- Other Costs	To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.
23080	Utilities and Maintenance - Non-Employee (tax reportable)	Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station.
23099	Miscellaneous Utilities	Expenditures for utility services that cannot otherwise be classified.
23301	Garbage (Tax reportable)	Payments for garbage disposal services purchased from others.
23310	Infectious Waste Disposal (Tax reportable)	Expenditures for infectious waste disposal services purchased from outside vendors.
23311	Hazardous Waste - On-Site Disposal (Tax reportable)	Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
23312	Hazardous Waste - Off-Site Disposal (Tax reportable)	Expenditures for the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
23313	Biological Waste Disposal (Tax reportable)	Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.
23314	Radiological Waste Disposal (Tax reportable)	Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.
23370	Recycling Expense (Tax reportable)	Recycling Expense (Tax reportable)
23501	Equipment Maintenance and Repairs (tax reportable)	Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)
23502	Building Maintenance and Repairs (tax reportable)	Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).
23503	Grounds Maintenance and Repairs (tax reportable)	Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).
23504	Data Processing Equipment Maintenance and Repair (tax reportable)	Expenditures for repair and servicing of data processing equipment including computers and printers. For purchase of parts, use account 23523 - Data Processing/Electrical Equipment Parts.
23505	Major Reconditioning of Equipment (tax reportable)	Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholster of furniture or purchase of a new tractor engine.
23506	Ship/Vessel Maintenance and Repair (tax reportable)	Expenditures for normal maintenance and repairs to research vessels.
23507	Vehicle Maintenance & Repairs (tax reportable)	Expenditures for normal maintenance and repairs to vehicles.
23510	Contract Maintenance and Repair - Equipment (tax reportable)	Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
23511	Contract Maintenance and Repair - Buildings (tax reportable)	Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code40501 - Buildings).
23512	Contract Maintenance and Repair - Grounds (tax reportable)	Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).
23513	Software Maintenance Contracts/Services (tax reportable)	Payments to a vendor for a contract for data processing maintenance and repair or for maintenance and repair services. Maintenance and repair services may or may not be covered by a contract. For purchase of software lease agreement see account code 24203 - Software Lease Costs.
23514	IT Hardware Maintenance Contracts (Tax Reportable)	Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as a representative of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
23520	Physical Plant Supplies	Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).
23521	Chemicals - Maintenance	Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).
23522	Maintenance Materials	Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.
23523	Data Processing/Electrical Equipment Parts	Expenditures for data processing and electrical equipment parts for repair and maintenance. For repair service charges see 23504 - Data Processing Equipment Maintenance and Repair.
23524	Equipment Maintenance Supplies	Expenditures of supplies used for maintenance of equipment. If included in an invoice from a vendor for services use 23501 Equipment Maintenance and Repairs.
23525	Building Maintenance Supplies	Expenditures of supplies used for maintenance of buildings. If included in an invoice from a vendor for services use 23502 Building Maintenance and Repairs.
23526	Grounds Maintenance Supplies	Expenditures of supplies used for maintenance of grounds. If included in an invoice from a vendor for services use 23503 Grounds Maintenance and Repairs.
23530	Custodial - Non-Contract (tax reportable)	Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).
23531	Custodial - Contract (tax reportable)	Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.
23535	Custodial Supplies	Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.
23599	Miscellaneous Maintenance and Repairs (tax reportable)	Expenditures for maintenance and repairs that cannot otherwise be coded within this section.
24020	Media Rentals (tax reportable)	Expenditures for media rentals such as DVD's and film.
24052	Housing Rentals - Non-Employee (tax reportable)	Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.
24053	Storage Rentals/Fees (tax reportable)	Expenditures for self-storage units and storage charges for non-employee related reasons.
24101	Equipment Rentals (tax reportable)	Expenditures for the use/rental of non-data processing equipment (see account code 24102 (Data Processing Equipment Rentals)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
24102	Data Processing Equipment Rentals (tax reportable)	Expenditures for use/rental of all electronic data processing equipment and accessories.
24150	Land Rentals (Tax Reportable)	Expenditures for land rentals of non-91传媒 owned property.
24151	Building Rentals (Tax Reportable)	Expenditures for non-capital building rentals or leases. Includes rental of research space and facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities or 40905 - Capitalized Building/Space Lease Expenses).
24199	Miscellaneous Rentals (Tax Reportable)	Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.
24201	Equipment Leases (Tax Reportable)	Expenditures for non-capital leases of non-data processing equipment (see account code 24202 (Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
24202	Data Processing Equip Leases (Tax Reportable)	Expenditures for operating leases of all electronic data processing equipment and accessories.
24203	SBITA Software Subscription	Account for software subscription expense related to Subscription-Based IT Arrangements (SBITA) per GASB 96. Post software expenses that don't meet GASB 96 criteria to account 24509 Cloud-Based Software Contracts.
24250	Land Leases (Tax Reportable)	Expenditures for land leases of non-91传媒 owned property.
24251	Building Leases (Tax Reportable)	Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).
24299	Miscellaneous Leases (Tax Reportable)	Expenditures for operating lease payments that cannot otherwise be classified as land, building, equipment, or software leases.
24501	Accounting Service (tax reportable)	Accounting services purchased from others.
24502	Legal Service (tax reportable)	Legal services purchased from others. For the payment of Attorney鈥檚 fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code24599 - Other Professional Services).
24503	Data Processing Service (tax reportable)	Expenditures for data processing services purchased from others.
24504	Auditing Services (tax reportable)	Expenses directly related to acquiring auditing services.
24505	Performance Fees (tax reportable)	Expenditures for concerts and other entertainment functions.
24506	Trustee Service (tax reportable)	Expenditures to trustees for administering the affairs of the entrusted asset.
24507	Management Consulting Services (tax reportable)	Expenditures for consulting, management and training services provided by vendors.
24508	Departmental Development Costs	Development Office costs that are allocated to departments.
24509	Software Rentals and Lease Costs	Expenditures for software contracts and services for software rentals and lease costs.
24510	Laundry and Dry Cleaning (tax reportable)	Expenditures for laundry and dry cleaning.
24511	Plant Care Services (tax reportable)	Expenditures for plant care and maintenance services performed by outside entity.
24512	Guest Speaker/Presenter Services	A payment issued to non-employees or external companies in exchange for the performance of speaking services, such as speaking at an event. Examples include speaking fees, honoraria, commencement, workshop presentations, guest lecturer, etc.
24520	Security Service (tax reportable)	Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.
24521	Shuttle Service (tax reportable)	Expenditures for transportation/shuttle services related to university events/conferences/etc.
24522	Traffic Control Service (tax reportable)	Expenditures for traffic (including parking lot) control services related to university events/conferences/etc.
24523	Event Services (tax reportable)	Expenditures related to producing and managing university events/conferences/etc. Examples include contracted ushers, ticket takers, door monitors, security, etc.
24524	Stagehand Services (tax reportable)	Expenditures for stagehand and stage management services related to university events/conferences/etc.
24525	Word Processing Services (tax reportable)	Expenses for contractual word processing services.
24526	Web Design Services (tax reportable)	Expenses for contractual web design services.
24527	IT Related Personnel Service Contracts (Tax Reportable)	Expenditures for short term Information Technology-related personnel services provided on a contractual basis by a commercial firm (e.g. Kelly Temporary Services, Manpower, and St. Vincent de Paul). Such persons are not employees and do not receive a salary from 91传媒.
24530	Contract Personnel Services (tax reportable)	Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from 91传媒. (See account code 24527 for Information Technology related Personnel Service Contracts.)
24531	Contract Educational Services (Tax Reportable)	Lump-sum payments to non-91传媒 entities to provide room and board and other related services to students on a study abroad program or other educational opportunity not available at 91传媒.
24535	Broadcast Program Services (tax reportable)	Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.
24540	Contract Course	Lump-sum payments to non-91传媒 institutions for teaching 91传媒 courses.
24545	Dispute Resolution Services (tax reportable)	Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.
24550	Forest Management Services (tax reportable)	Expenditures for contractual forest management services including logging and maintenance services in 91EOU-owned forests.
24560	VISA/Passport Processing Fees	Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries. This does not include fees to expedite the process, which are unallowable.
24561	Background Verification Fees	Individuals seeking to obtain employment or to provide service as an unclassified employee (academic, research and administrative faculty), classified employee (staff members), graduate assistant (graduate research and teaching assistants), student employee, or volunteer shall be subject to background checks. Includes costs related to background verification fees.
24595	Non-Resident Alien Professional Services (tax reportable on 1042S form)	Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.
24599	Other Professional Services (tax reportable)	Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.
24601	Binding (tax reportable)	Binding service performed by others.
24602	Duplicating and Copying (tax reportable)	Duplicating and copying performed by others.
24604	Photo Services/Processing (tax reportable)	Photography services performed by others.
24605	Microfilming/Processing (tax reportable)	Microfilming services performed by others.
24606	Printing and Publishing (tax reportable)	Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).
24607	Typesetting Service (tax reportable)	Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.
24608	Graphics Design Service (tax reportable)	Expenditures for graphic design services.
24609	Professional Photography Services (tax reportable)	Expenditures for professional photography services.
24610	Video Production Services (tax reportable)	Expenditures for the services of professional video production.
24611	Advertising - Personnel Recruitment/Bid Solicitation/Public Notices (tax reportable)	Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters.
24612	Advertising - Institutional Promotion/Public Relations (tax reportable)	Services provided by others, for advertising, institutional promotion, and public or community relations to promote the image of the institution. This code includes costs associated with media expenses directed toward: recruiting students, promoting student services and opportunities offered by the institution, announcing public service and sporting events, encouraging donations to the institution, and activities promoting the institution in general. Costs recorded under this code also include displays, exhibits, special events, promotional items, and memorabilia (models, gifts, and souvenirs). See account code 28613 (Public Relations/Fund Raising) for fund-raising events and similar activities.
24615	Engraving Services (tax reportable)	Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.
24616	Editing Services (tax reportable)	Expense directly related to securing editing services.
24617	Non-medical Laboratory Services (tax reportable)	Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)
24618	Embroidery/Sewing Service (tax reportable)	Expenditures related to the production of custom-embroidered, sewn, or personalized items of clothing, including uniforms.
24701	Appraisal Service (tax reportable)	Expenditures for appraisals purchased from others.
24702	Engineering and Architectural Service (tax reportable)	Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24703	Environmental Laboratory Service (tax reportable)	Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).
24704	Construction Permits and Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24705	Conditional Use and Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees, parking lot fees, etc. If services are purchased in connection with a capitalized assets, such equipment, a building or infrastructure, see 4xxxx series of accounts.
24750	Shared Expense Reimbursement - Auxiliary	Reimbursements to an Auxiliary Enterprise operation for expenses incurred on behalf of another Auxiliary Enterprise operation that cannot be charged separately or distributed to another account (see account code 06992 - Reimbursement). This account code is to be used only by Auxiliary Enterprises.
24801	Parking Permit	Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.
24802	Reserved Parking Space	Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.
24901	Designated Operations Fund Support	Subsidies to Designated Operations to underwrite costs. See account code 09398 - Support for Designated Operations/Service Departments, for support from non-agency funds. See account code 08001 - Miscellaneous Other Revenue, for support from agency funds.
24902	Service Department Support Charge	Subsidies to a service department to underwrite cost. See account code 09398 - Support for Designated Operations/Service Departments for support from non-agency funds. See account code 08001 - Miscellaneous Other Revenue, for support from agency funds.
24910	Vehicle and Equipment Use Charge	Expenditures for the transportation and use of vehicles and equipment from an equipment pool.
24995	Construction Contract Services (Tax reportable)	Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24998	Other Fees and Services (Tax reportable)	Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.
24999	Miscellaneous Fees and Services	Miscellaneous Fees and Services
25001	Pharmaceuticals	Costs of pharmaceuticals and pharmaceutical supplies.
25002	Blood and Blood Products	Expenditures for blood and blood products for transfusions, including plasma and albumin.
25003	IV Solutions and Supplies	Expenditures for intravenous fluids and for supplies necessary for their administration.
25004	Anesthetic Materials	Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
25010	Oxygen and Other Compressed Gases	Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.
25011	Cryogens	Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).
25012	Laboratory Reagents	Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
25020	Radioactive Materials	Costs of radioactive materials used for medical or scientific purposes.
25021	Radiology Films (tax reportable)	Costs of radiological films.
25022	Radiology - Procedures and Reading (tax reportable)	Payments to radiologists for taking and interpreting X-rays.
25030	Dressing Materials	Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
25031	Sutures	Expenditures for sutures.
25040	Syringes and Needles	Expenditures for syringes and needles used in hospitals and clinics.
25041	Glassware - Medical/Scientific	Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
25042	Rubber and Plastic Supplies - Medical/Scientific	Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
25043	Paper Supplies - Medical/Scientific	Expenditures for paper supplies used in hospitals and clinics for medical or scientific purposes. This code excludes disposable clothing (see account code 20186 - Disposable Wearing Apparel) and paper supplies for cleaning (see account code 25044 - Specialty Cleaning Supplies).
25044	Specialty Cleaning Supplies	Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
25045	Dental Supplies - Medical	Dental Supplies - Medical
25046	Vaccines	Expenditures for vaccines used in hospitals and clinics.
25051	Appliances - Braces (tax reportable)	Expenditures for the manufacture, fitting or repair of orthopedic braces.
25099	Other Medical Care Materials and Supplies	Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).
25101	Laboratory Services (tax reportable)	Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)
25108	Drug Testing Services (tax reportable)	Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.
25110	Hospitalization - Inpatient (tax reportable)	Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.
25111	Hospitalization - Outpatient (tax reportable)	Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.
25119	Rehabilitation - Outpatient (tax reportable)	Expenditures for rehabilitative care for patients who are not kept overnight.
25120	Medical Services (tax reportable)	Payments to medical doctors for professional services as well as payments for hospital charges.
25122	Surgical Services (tax reportable)	Payments to medical doctors for the performance of surgical procedures.
25123	Anesthesia Services (tax reportable)	Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.
25124	General Dental Services (tax reportable)	Payments to dentists for general dental care.
25125	Orthodontic Services (tax reportable)	Payments to orthodontists for orthodontic care.
25126	Psychological Services (tax reportable)	Payments to psychologists for psychological evaluation and therapy.
25127	Physical Therapy (tax reportable)	Payments to registered physical therapists or medical doctors for physical therapy services.
25128	Nursing Services (tax reportable)	Payments to registered nurses or licensed practical nurses who provide private duty nursing care.
25129	Speech and Audiology Services (tax reportable)	Payments to licensed speech pathologists and audiologists for testing or therapy services.
25130	Occupational Therapy (tax reportable)	Payments to registered occupational therapists for occupational therapy services.
25135	Agency Nurse Fee (tax reportable)	Payments to private agencies who provide temporary nursing services.
25140	Research Subjects (Tax Reportable)	This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (See also 20190 - Testing Group Incentives)
25150	EKG Services (tax reportable)	Expenditures for electrocardiograms for patients.
25151	EEG Services (tax reportable)	Expenditures for electroencephalograms for patients.
25152	Echo Cardiogram (tax reportable)	Expenditures for echocardiograms for patients.
25159	Cardiac Catheterization (tax reportable)	Expenditures for cardiac catheterizations for patients.
25180	Athletic Medical Insurance Reimbursement (tax reportable)	Reimbursement from athletic medical insurance carriers to the Athletic Department for medical expenses of athletes.
25199	Other Medical/Scientific Services (tax reportable)	Expenditures for medical and scientific services not otherwise categorized.
28002	Attorney General Services	This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate.
28003	Secretary of State Audit Assessment	This assessment pays for the Secretary of State Audits Division audit costs. The assessment is allocated to the institutions based on expenditures.
28020	Central Government Service Charge	This assessment pays for general administrative costs associated with indirect services provided by the Legislative assembly, Legislative Counsel Committee, Governor's Office, and the Secretary of State Archives Division. DAS charges the assessment based on FTE. The assessment is allocated by 91传媒 to institutions' Service Departments and Auxiliary Enterprise funds based on total payroll expenses.
28021	DAS IRMD Plan & Review Assessment	The assessment covers costs primarily for personal service expenses of the DAS Information Resources Management Division Office.
28022	DAS State Controller's Div	This assessment is charged for systems and services provided by DAS Controller's Office and is based on current service levels.
28023	DAS - Debt Mgmt Services Assessment	This assessment pays for Debt Management services provided by the Oregon State Treasury. Includes charges for: 1) XI-F bonds, 2) XI-G bonds, 3) COPs. This assessment is paid centrally by the Chancellor's Office to the Oregon State Treasurer.
28024	OST Debt Management Services
28026	DAS Purchasing Assessment	This assessment covers the cost of certain per usage purchasing services provided by the DAS Transportation, Purchasing & Print Services Division.
28028	State Treasury Banking Services Charge	This assessment pays for Oregon State Treasury banking transaction fees.
28029	DAS - Contract Printing Assessment	This assessment covers the cost of certain per usage contract printing services provided by the DAS Transportation, Purchasing & Print Services Division.
28030	State Mail Assessment	This charge recovers the cost of operating the state central mail units in Salem, Portland, and Eugene. It is based on the average weight of mail transported and number of deliveries.
28031	DAS - Budget and Management Assessment	This assessment is charged for systems and services provided by DAS Budget and Management division. The assessment is allocated based on budgeted FTE and funding limitation.
28032	DAS Director's Office Charge	This assessment is charged for services provided by the DAS Director's Office. The assessment is allocated based on budgeted FTE.
28034	Secretary of State Archives Assessment	This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.
28036	DAS Geographic Information System Assessment	This assessment is charged by DAS to state agencies to pay for the maintenance of the state's investment in shared Geographic Information System. DAS uses a tiered approach to charge the assessment. OUS is categorized as a tier one agency. DAS charges the assessment based on an agency's tier and FTE. OUS will distribute the assessment to OUS institutions based on Budgeted Operations payroll expense.
28037	ERET Economic Reinvest Team Assess	To record 91传媒's portion of the administrative costs assessed by the Governor's Office Economic Recovery Executive Team (ERET). ERET was established in 2009 to coordinate oversight of the American Recovery and Reinvestment Act (ARRA) funds.
28038	Statewide Facilities Coordinator Assessment	This assessment is charged to cover the cost of DAS for coordinating/facilitating development, resource management, and planning of major construction projects by all state agencies under ORS 276.227. This assessment is paid centrally by the Chancellor's Office to DAS.
28051	Capitol Planning Assessment	This assessment is charged to cover the administrative costs of Capitol Planning Commission. This assessment is paid centrally by the Chancellor's Office to DAS.
28052	Capitol Parking Assessment	This assessment is charged to cover the cost of Debt Service related to the completion of the Salem underground parking structure. This assessment is paid centrally by the Chancellor's Office to DAS.
28053	Capitol Landscaping Assessment	This assessment is charged to cover costs of maintaining the State Capitol Building grounds. This assessment is paid centrally by the Chancellor's Office to DAS.
28054	Capital Mall Security Services Assessment	This assessment is charged to cover the cost of providing security service, provided by the Oregon State Police, to most of the state office buildings on the Capitol Mall and to buildings located on Airport Way. This assessment is paid centrally by the Chancellor's Office to DAS.
28060	Tort Liability Assessment	This charge pays for projected ultimate losses arising from tort claims alleging the failure of agencies or employees to perform duties owed by law. DAS determines the allocation to each institution based primarily on prior claims.
28061	Property Insurance Assessment	This assessment is charged to pay for projected ultimate losses on state property. DAS charges the assessment to each institution based on square footage of buildings and FTE.
28062	Oregon Ethics Commission Assessment	The assessment for the Oregon Government Ethics Commission is apportioned among state agencies based on the number of full-time equivalent employees budgeted by the agency. This is a new assessment for 2009-11, as authorized and directed by the 2007 Legislature. The total amount charged in Table 2-5 was calculated for the state agency share of the Oregon Government Ethics Commission's budget. From this amount, 100 percent of the total amount is based on full-time equivalent positions. The FTE counts listed were provided by the Department of Administrative Services.
28072	Emerging Small Business	This assessment is charged to pay for the administration of the Department of Consumer and Business Services' certification of Minority, Women, and Emerging Small Businesses and the Governor's Advocate operations for policy and outreach efforts. The assessment is based on non-federal, full-time equivalent position authority of all state agencies.
28073	DAS IRMD E-Government Assessment	This assessment is charged to cover the cost of providing business expertise, technical support, and the production environment that agencies need to serve citizens via the Internet. Assessment effective in the 03-05 biennium. This is a flat rate assessment that is paid centrally by the Chancellor's Office.
28074	Quality Assurance Assessment	This assessment is charged by DAS to state agencies to cover the cost of the Quality Assurance section which develops and implements policy and standards related to the planning, management, monitoring, evaluation, and implementation of large scale, and enterprise information technology development projects. This assessment is allocated among agencies on the basis of budgeted full time equivalent positions. This assessment is paid centrally by the Chancellor's Office to DAS.
28075	LINUS Assessment	This assessment is charged by DAS to state agencies to cover cost of the Legislative Information Notification Update System. (LINUS) is a "real time" legislative bill tracking system that allows state agencies to track bills throughout the legislative process. This is an enterprise, web-based application that is available to employees of state agencies and their statutorily defined agents. This assessment is allocated based on budgeted full-time equivalent positions. This assessment is paid centrally by the Chancellor's Office to DAS.
28076	Business Continuity Planning Assessment	This assessment is charged by DAS to state agencies to cover operational costs of the Business Continuity Planning Program. At inception, the program was funded by state agency donations and a federal grant; now, however, a state agency assessment based on budgeted FTE for 2005/2007 will be charged. This assessment is paid centrally by the Chancellor's Office to DAS.
28077	State Cyber Security Center Assessment	This assessment is charged by DAS to state agencies to cover operational costs of the Enterprise Cyber Security Program. This program is responsible for effectively defending and securing the State's Computing and Networking Infrastructure (SCNI) and its related information technology investments. These costs are allocated on the basis of full-time equivalent positions. This assessment is paid centrally by the Chancellor's Office to DAS.
28078	BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
28101	Chancellor's Office Assessment	Assessments to Auxiliary Activities and State-wide Public Service Divisions for administrative services provided to campuses by the Chancellor's Office.
28102	OUS International Program Assessment	Assessments to institutions to help support the OUS International Program. The assessment amount is contingent upon institution student participation in the OUS International Program.
28103	OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities. Assessment is 0.1% of the approved budget on all legislatively approved capital construction projects.
28104	OUS ITS Telecom Services Assessment	Assessment for Information Technology Services Telecom services provided to institutions. Telecom services include the billing system, assistance with billing problems, reporting, centralized call data support and overseeing OUS telecommunication accounts. This will is annual, flat-rate, assessment.
28105	OUS ITS Services Assessment	Assessment for Information Technology Services provided to regional universities. ITS services include Banner system support, data warehouse, technical support and other projects unique to the regional universities. This is an annual, flat-rate, assessment.
28160	RM General Liab Pool Assess	Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool.
28161	RM Property Pool Assess	Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool.
28162	RM - Auto Pool Assess	Assessment paid by pool participants to fund automobile self-insurance portion of the Oregon University System self-insurance pool .
28201	Administrative and Support Service Charge	The allocation of general administrative and support service costs to a sub-unit.
28202	Building Use Overhead Charge	Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
28203	Operation and Maintenance of Physical Plant Overhead Charge	Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
28204	General Administration Overhead Charge	Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.
28205	Climate Action Plan Assessment	Climate Action Plan Assessment
28400	Other Assessments	Minor miscellaneous assessments not otherwise specified.
28502	Overtime Meal Allowance (W-2 Reportable)	Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. (See FASOM 11.02A[3])
28510	Moving Expenses - Non-Employee - Taxable (tax reportable)	Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.
28520	Disbursement of Wages to Survivor (tax reportable)	Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.
28521	Early Retirement - Health Care (tax reportable)	Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the 91传媒 Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.
28530	Voluntary Cancellation of Employment Contract - Academic (tax reportable)	Payment made as consideration for voluntary cancellation of an academic employment contract.
28531	Royalty Payments (tax reportable)	Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.
28532	Hiring Incentive (W-2 Reportable)	One-time payment made as an inducement on initial academic employment contract. Payment will be included on employees W-2.
28533	Bicycle Commuter Reimbursement	Reimbursement to a regular employee (not student or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt of the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.
28540	Dependent Assistance - Tuition and Fees - Non-Employee (tax reportable)	Payments to non-91传媒 institutions for tuition and fees for dependents of non-employees. The expenditure may be a direct payment to the institution or a reimbursement to the non-employee.
28541	Dependent Assistance - Other - Non-Employee (tax reportable)	Payments to -- or on behalf of -- a non-employee for living costs of his or her dependents while the non-employee is working on a project away from his or her home station and is separated from the dependents.
28542	Temporary Living and Supplemental Allowance - Non-Employee (tax reportable)	Payments to a non-employee for temporary living expenses for a period of 30 consecutive days after relocation or for the first 90 days of a foreign move.
28543	Settling-In Allowance Payment - Non-Employee (tax reportable)	Lump-sum payments to a non-employee -- in lieu of moving expenses -- to establish a new place of residence while he or she is working on a project away from his or her home station.
28544	Storage of Household Goods - Non-Employee (tax reportable)	Expenditures for storage of a non-employee's household goods and personal effects while he or she is working on a project away from his or her home station.
28547	Ins Benefits-Non-Empl (reportable)	Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.
28555	Employee Assistance - Contract Services (Tax Reportable)	Expenditures for employee assistance programs such as mental health counseling.
28590	Federal CWSP - Off-Campus Cost Share	Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.
28601	Conference Registration Fees	Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)
28602	Conference Housing	Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hostinga conference. (See account 28601 for cost incurred whenattendinga conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28603	Conference Meals	Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal expenses incurred when hostinga conference. ((See account 28601 for cost incurred whenattendinga conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28604	Conference Refreshments	Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hostinga conference. (See account 28601 for cost incurred whenattendinga conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28605	Conference Events	Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28606	Conference Facilities (Tax reportable)	Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)
28610	Entertainment	Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)
28611	Refreshments and Food- Departmental	Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are 91传媒 employees. This includes formal training, departmental staff retreats, and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses. See OUS Fiscal Policy Manual 56.100 for further information and definitions.
28612	Hosting Groups and Guests	Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for 91EOU-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See OUS Fiscal Policy Manual 56.100 for further information and definitions.
28613	Public Relations/Fund Raising	Hosting activities that are unallowable for indirect cost rate calculations and application. Examples of such events or activities are: graduation activities; recognition events for students, volunteers, dignitaries, or donors; recruiting of students; student group meetings; or other functions where there is no instruction or information formally presented. See OUS Fiscal Policy 57.200 for Employee Recognition guidelines. This account code can also be used for payment of promotional items connected with public relations activities. See also account code 24612 - Advertising - Institutional Promotion/Public Relations.
28614	Event Tickets	Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.
28620	Non-Stipend Room and Board	Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies).
28630	Non-91传媒 Participant Support - Tuition and Registration Fees	Participant support for non-91传媒 students and employees for tuition or registration fees paid to non-91传媒 entities and are supported by receipts.
28631	Non-91传媒 Participant Support - Other	Miscellaneous participant support costs for non-91传媒 students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (See specific 2863x accounts for these expenditures).
28632	Non 91传媒 Participant Support - Non Resident Alien (Tax reportable)	Non-91传媒, Non-Resident Alien participant support costs that are not documented by receipts. Code covers tuition and registrations fees, stipends, room and board, and book allowances. It excludes travel. Transactions are 1042S reportable.
28633	Non 91传媒 Participant Support - Book Allowance	Payments made to a non-91传媒 participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.
28634	Non 91传媒 Participant Support - Room and Board	Expenditures for room and board covering charges incurred by non-91传媒 participants under training or research programs. The expenditure must be documented by receipts.
28635	Non 91传媒 Participant Support - Travel Payment	Payments made on behalf of non-91传媒 participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.
28636	Non 91传媒 Participant Support - No Receipts (tax reportable)	Non-91传媒 participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable.
28637	Non 91传媒 Particip Supp-ForeignSource	Non-91传媒, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances.
28650	Trade Show/Event Fees	Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.
28699	Other Conference/Entertainment Expense	Expenses for conference and entertainment costs not otherwise specified.
28701	Insurance	Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code28061 (Property - Insurance Fund)).
28702	Fidelity Bonds	Expenditures for purchase of fidelity bonds.
28703	Taxes and Licenses	Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.
28704	Medical Insurance - Non-Employee	Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).
28705	Liability Insurance - Private Carrier	Payments made to a private carrier for liability insurance.
28706	Ins Benefits-Non-Empl (non-report)	Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.
28710	Credit Card Discounts	Discounts charged when payment is accepted by credit card.
28711	Bad Debt Expense	Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.
28712	Collection Costs	Expenses incurred while collecting past due receivables. Generally, this code includes fees paid to an outside agency for the collection of outstanding receivables.
28713	Settlement in Lieu of Litigation	This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.
28714	Settlement as the Result of Litigation (Tax Reportable)	For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney".
28715	Risk Mgmt TPA Claims Reimb	Reimbursements paid to Third Party Administrator (TPA) for payments on risk insurance claims and settlements on behalf of 91传媒. Not to be used for fees charged by the TPA, fees are tax reportable and accounted for on account 24599.
28721	Loss on Disposal of Asset	For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.
28722	Write-Off Undepreciated Value	Charges to operating accounts for the undepreciated value of assets (excluding investments) that are sold, traded in or otherwise removed from service. The undepreciated value is charged to a Service Department Fund or Auxiliary Enterprise Fund with a corresponding credit to an Unexpended Plant Fund Operating Reserves using account code 08001- Miscellaneous Other Revenue.
28723	Inventory Adjustment/Write-Off	To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)
28725	Intellectual Property Reg. Fee	Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.
28730	Medical Insurance - Domestic Students	Payments made for medical insurance coverage for domestic students.
28731	Medical Insurance - International Students	Payments made for medical insurance coverage for international students.
28732	Medical Insurance - Law Students	Payments made for medical insurance coverage for law students.
28801	Purchase of Investment	The recorded cost of an investment, which includes the purchase price, fees, taxes and other charges related to the purchase. The fair market value is recorded for an investment acquired in exchange for assets or services. This account code excludes payment for accrued interest at the time of purchase, which is an interest expense and must be deducted from subsequent interest collections to measure effective earnings (see account code 28810 (Interest Expense)).
28802	Bond Principal Payment	Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)
28803	COPS - Principal Payment	Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)
28804	SELP Principal Payment	Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
28805	Internal Bank Loan Principal Paymnt	Expenditures for payment of principal amounts on repayment of internal bank loans.
28809	Loss on Investments	Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.
28810	Interest Expense - Misc	Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).
28811	Interest Expense - Bond Debt Service	Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)
28812	Interest Expense - COPs	Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)
28813	Interest Expense - SELP	Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
28814	Interest Exp - Internal Bank Loans	Interest Exp - Internal Bank Loans
28815	Arbitrage Rebate	Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)
28816	Penalty in Lieu of Arbitrage Rebate	Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)
28817	nt Exp Internal Bank Earnings Dist	Interest expenses distributed 91传媒 from the internal bank when individual funds' average balance for the quarter is negative. This account code should only be used by the Chancellor's Office.
28820	Investment Premium Amortization	The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.
28821	COPS - Discount/Premium	The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)
28822	Bond Discount	Discounts charged when a bond is sold below par value. The expenditure may be based on a rate or a dollar amount. For bonds sold above par see 05203 - Bond Premium. (FOR CONTROLLER'S DIVISION USE ONLY.)
28830	Contributions to COPS - Debt Service	Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions (see account code 05210 - COPS - Debt Service). (FOR CONTROLLER'S DIVISION USE ONLY.)
28831	Contributions to Sinking Fund	Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)
28840	Investment Administrative Expense	To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment administrative fees are reported as a reduction of investment income.
28841	Interest Expense - Leases	Interest expense for associated lease liability accounts.
28901	Dues and Membership - Program	Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.
28902	Membership in Civic/Community Organizations	Costs for membership in civic or community organizations such as Chamber of Commerce, Kiwanis, etc. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.
28903	Accreditation Fees	For recording accreditation fees.
28910	Fines and Penalties	Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.
28911	Late Charge - Vendor Payments	Expenditures for overdue account charges to vendors. Charges are limited by law to two-thirds of 1% per month or 8% per year (see Executive Department Administrative Rule 15-045-02).
28920	Athletic Guarantees	Contracted guarantees and gate receipt shares paid to visiting teams.
28921	Entry Fee - Competitors	Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.
28931	Selling and Marketing Costs	Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.
28935	Mailing List Purchase	Cost of purchase of mailing lists that target specific populations.
28990	Withdrawals and Advances	Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits). Funds on deposit may include student damage deposits, special camp fees which may be refunded, or student funds held on deposit for later disbursement.
28994	Reimbursement S&S Exp - Employees	Reimbursement to employee of out-of-pocket expense for business related services and supplies. Expenses for equipment and travel costs are not allowed. For purchase of minor equipment see 202xx series of accounts.
28995	Procurement Card Purchases	Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)
28999	Miscellaneous Services and Supplies	Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.
29001	Training - Books	Costs of books used for employee training.
29002	Training - Publications	Costs of publications and other printed material, other than books, used for employee training.
29005	Membership - Professional Organization - Training	Expenditures for dues or membership fees that result from participation in a professional association when the association is joined specifically for the training opportunities available through the association. (For associations joined for other than training benefit reasons see 28901 - Dues and membership - Program, or 28902 - Membership in Civic/Community Organizations.)
29010	Training - Supplies	Cost of supplies used in conducting employee training.
29020	Training - Equipment (Non-Capitalized)	Minor equipment purchase for use in employee training.
29030	Online Training	Cost incurred for online training. This may include webinars, virtual conferences and other online registrations and training. Please see 28601 for in-person conference registration fees.
29040	Training - Tuition/Registration - Employee	Tuition and registration fees incurred for employee training.
29050	In-House Training	Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an 91传媒 employee.
29051	Interagency Training - Educational Instruction Services	Costs associated with employee training conducted by another agency of the State of Oregon other than 91传媒.
29052	Outside Training - Educational Instruction Services	Costs associated with employee training services provided by an outside instructor, consultant or service.
38001	Loans Repaid to Oregon State Agencies	Repayments of loans made to 91传媒 by other state agencies, including SELP loan repayments (see account code 04001 - Loan Proceeds from Oregon State Agencies)
38107	Transfer to Department of Administrative Services	Transfer to Department of Administrative Services
38121	Transfer to Office of Governor	Transfer to Office of Governor
38123	Transfer to Economic Development	Transfer to Economic Development
38137	Transfer to Justice	Transfer to Justice
38141	Transfer to Division of State Lands	Transfer to Division of State Lands
38150	Transfer to Department of Revenue	Transfer to Department of Revenue
38155	Transfer to Legislative Assembly	Transfer to Legislative Assembly
38156	Transfer to Legislative Administration	Transfer to Legislative Administration
38165	Transfer to Secretary of State	Transfer to Secretary of State
38170	Transfer to Treasury Department	Transfer to Treasury Department
38177	Transfer to Lottery Commission	Transfer to Lottery Commission
38198	Transfer to Judicial Department	Transfer to Judicial Department
38199	Transfer to Government Standards and Practices Committee	Transfer to Government Standards and Practices Committee
38248	Transfer to Military Department	Transfer to Military Department
38250	Transfer to Marine Board	Transfer to Marine Board
38257	Transfer to State Police	Transfer to State Police
38259	Transfer to Public Safety Standards & Training	Transfer to Public Safety Standards & Training
38274	Transfer to Veterans' Affairs	Transfer to Veterans' Affairs
38291	Transfer to Corrections Division	Transfer to Corrections Division
38309	Transfer to Mental Health Division	Transfer to Mental Health Division
38330	Transfer to Department of Energy	Transfer to Department of Energy
38333	Transfer to Health Division	Transfer to Health Division
38340	Transfer to Department of Environmental Quality	Transfer to Department of Environmental Quality
38410	Transfer to Human Services	Transfer to Human Services
38411	Transfer to Senior & Disabled Services	Transfer to Senior & Disabled Services
38412	Transfer to Children's Services Division	Transfer to Children's Services Division
38423	Transfer to Commission on Child and Family	Transfer to Commission on Child and Family
38436	Transfer to Workers Compensation Board	Transfer to Workers Compensation Board
38440	Transfer to Consumer and Business Services	Transfer to Consumer and Business Services
38461	Transfer to Adult and Family Services	Transfer to Adult and Family Services
38471	Transfer to Employment Division	Transfer to Employment Division
38520	Transfer to Community College Services	Transfer to Community College Services
38543	Transfer to State Library	Transfer to State Library
38575	Trf to: Scholarship Comm	Transfer to Student Assistance Commission
38581	Transfer to Department of Education	Transfer to Department of Education
38582	Transfer to Vocational Rehabilitation	Transfer to Vocational Rehabilitation
38585	Transfer to Blind Commission	Transfer to Blind Commission
38603	Transfer to Agriculture	Transfer to Agriculture
38622	Transfer to Fair & Expo Center	Transfer to Fair & Expo Center
38628	Transfer to Forest Research	Transfer to Forest Research
38629	Transfer to Department of Forestry	Transfer to Department of Forestry
38632	Transfer to Geology & Mineral Industries	Transfer to Geology & Mineral Industries
38635	Transfer to Department of Fish and Wildlife	Transfer to Department of Fish and Wildlife
38660	Transfer to Land Conservation and Development Commission	Transfer to Land Conservation and Development Commission
38690	Transfer to Water Resources	Transfer to Water Resources
38710	Transfer to Parks and Recreation	Transfer to Parks and Recreation
38730	Transfer to Department of Transportation	Transfer to Department of Transportation
38845	Transfer to Oregon Liquor Control Commission	Transfer to Oregon Liquor Control Commission
38847	Transfer to Board of Medical Examiners	Transfer to Board of Medical Examiners
38851	Transfer to Board of Nursing	Transfer to Board of Nursing
38860	Transfer to Public Utilities Commission	Transfer to Public Utilities Commission
38862	Transfer to State Racing Commission	Transfer to State Racing Commission
38914	Transfer to Housing & Community Services	Transfer to Housing & Community Services
38919	Transfer to Real Estate Agency	Transfer to Real Estate Agency
38999	Transfer to Other State Agencies	Transfer to Other State Agencies
39115	Empl Travel - Domestic	Travel expenses incurred when an employee travels within the U.S. for the benefit of the department or institution. (OSU-specific)
39117	Non-Empl Travel - Domestic	Travel expenses incurred when a non-employee travels within the U.S. for the benefit of the department or institution. (OSU-specific)
39119	Group Travel - Domestic	Travel expenses incurred when an academic class takes a field trip or an athletic team travels to a sports event for competition within the U.S. Use for all trip expenses for the group including any employee sponsors (instructors, used when all participants are employees. (OSU-specific)
39415	In-State Employee Program Travel	Travel expenses incurred when an employee travels in-state for the benefit of the department or institution.
39416	In-State Employee Training Travel	Travel expenses incurred when an employee travels in-state to receive training.
39417	In-State Empl Local Mileage Reim	Local travel - mileage reimbursement incurred when employee is required to do additional local business travel, from their primary work location, or to a work location that is farther than their primary work location. Example: traveling between Campuses. Travel is less than 100 miles with no overnight stay
39418	In-State Non-empl Local Mileage Rei	Local travel - mileage reimbursement incurred when a non-employee is required to do additional local business travel, from their primary work location, or to a work location that is farther than their primary work location. Example: traveling between Campuses. Travel is less than 100 miles with no overnight stay
39445	In-State Non-Employee Program Travel	Travel expenses incurred when a non-employee travels in-state for the benefit of the department or institution.
39446	In-State Group Travel	Travel expenses incurred when an academic class takes a field trip or an athletic team travels to a sports event for competition. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannotbe used when all participants are employees.
39492	In-State Sponsored Workshop Speaker Travel - No Indirect Cost	Travel expenses incurred when an agency, that doesn't allow F&A on speaker travel, sponsors a workshop and restricted funds are used to pay these travel expenses. There is no indirect cost charged against this account code. An example would be when NSF sponsors a workshop and pays travel expenses for the speaker.
39515	Out-of-State Employee Program Travel	Travel expenses incurred when an employee travels out-of-state for the benefit of the department or institution.
39516	Out-of-State Employee Training Travel	Travel expenses incurred when an employee travels out-of-state to receive training.
39545	Out-of-State Non-Employee Program Travel	Travel expenses incurred when a non-employee travels out-of-state for the benefit of the department or institution.
39546	Out-of-State Group Travel	Travel expenses incurred when an academic class takes a field trip out-of-state or an athletic team travels out-of-state to a sports event for competition. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannotbe used when all participants are employees.
39615	Foreign Employee Program Travel	Travel expenses incurred when an employee travels out of the United States for the benefit of the department or institution.
39616	Foreign Employee Training Travel	Travel expenses incurred when an employee travels out of the United States to receive training.
39645	Foreign Non-Employee Program Travel	Travel expenses incurred when a non-employee travels out of the United States for the benefit of the department or institution.
39646	Foreign Group Travel	This code should be used for group travel to, from, or within a foreign country. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). This account cannot be used when all participants are employees.
39712	Employee Travel - Taxable (W-2 Reportable)	Employee Travel - Taxable (W-2 Subject)
39713	Dependent of Employee Travel - Taxable (W-2 Reportable)	Dependent of Employee Travel - Taxable (W-2 Subject)
39742	Non-employee Travel - Taxable (tax reportable)	Non-employee Travel - Taxable (tax reportable)
39743	Dependent of Non-employee Travel - Taxable (tax reportable)	Dependent of Non-employee Travel - Taxable (tax reportable)
39902	Sub-contract/Sub-grant A up to/incl $25k	Sub-contract/Sub-grant A up to/incl $25k
39903	Sub-contract/Sub-grant B up to/incl $25K	Sub-contract/Sub-grant B up to/incl $25K
39904	Sub-contract/Sub-grant C up to/incl $25K	Sub-contract/Sub-grant C up to/incl $25K
39905	Sub-contract/Sub-grant D up to/incl $25K	Sub-contract/Sub-grant D up to/incl $25K
39906	Sub-contract/Sub-grant E up to/incl $25K	Sub-contract/Sub-grant E up to/incl $25K
39907	Sub-contract/Sub-grant F up to/incl $25K	Sub-contract/Sub-grant F up to/incl $25K
39908	Sub-contract/Sub-grant G up to/incl $25K	Sub-contract/Sub-grant G up to/incl $25K
39909	Sub-contract/Sub-grant H up to/incl $25K	Sub-contract/Sub-grant H up to/incl $25K
39910	Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001	Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001
39911	Sub-contract/Sub-grant I up to/incl $25K	Sub-contract/Sub-grant I up to/incl $25K
39912	Sub-contract/Sub-grant J up to/incl $25K	Sub-contract/Sub-grant J up to/incl $25K
39913	Sub-contract/Sub-grant K up to/incl $25K	Sub-contract/Sub-grant K up to/incl $25K
39914	Sub-contract/Sub-grant L up to/incl $25K	Sub-contract/Sub-grant L up to/incl $25K
39915	Sub-contract/Sub-grant M up to/incl $25K	Sub-contract/Sub-grant M up to/incl $25K
39916	Sub-contract/Sub-grant N up to/incl $25K	Sub-contract/Sub-grant N up to/incl $25K
39917	Sub-contract/Sub-grant O up to/incl $25K	Sub-contract/Sub-grant O up to/incl $25K
39920	Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001	Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001
39921	Sub-contract/Sub-grant A in excess of $25K	Sub-contract/Sub-grant A in excess of $25K
39922	Sub-contract/Sub-grant B in excess of $25K	Sub-contract/Sub-grant B in excess of $25K
39923	Sub-contract/Sub-grant C in excess of $25K	Sub-contract/Sub-grant C in excess of $25K
39924	Sub-contract/Sub-grant D in excess of $25K	Sub-contract/Sub-grant D in excess of $25K
39925	Sub-contract/Sub-grant E in excess of $25K	Sub-contract/Sub-grant E in excess of $25K
39926	Sub-contract/Sub-grant F in excess of $25K	Sub-contract/Sub-grant F in excess of $25K
39927	Sub-contract/Sub-grant G in excess of $25K	Sub-contract/Sub-grant G in excess of $25K
39928	Sub-contract/Sub-grant H in excess of $25K	Sub-contract/Sub-grant H in excess of $25K
39929	Sub-contract/Sub-grant I in excess of $25K	Sub-contract/Sub-grant I in excess of $25K
39932	Sub-contract/Sub-grant J in excess of $25K	Sub-contract/Sub-grant J in excess of $25K
39933	Sub-contract/Sub-grant K in excess of $25K	Sub-contract/Sub-grant K in excess of $25K
39934	Sub-contract/Sub-grant L in excess of $25K	Sub-contract/Sub-grant L in excess of $25K
39935	Sub-contract/Sub-grant M in excess of $25K	Sub-contract/Sub-grant M in excess of $25K
39936	Sub-contract/Sub-grant N in excess of $25K	Sub-contract/Sub-grant N in excess of $25K
39937	Sub-contract/Sub-grant O in excess of $25K	Sub-contract/Sub-grant O in excess of $25K
39938	Sub-contract/Sub-grant P up to/incl $25K	Subcont/Subgrnt P up to/incl $25K
39939	Sub-contract/Sub-grant Q up to/incl $25K	Subcont/Subgrnt Q up to/incl $25K
39940	Sub-contract/Sub-grant R up to/incl $25K	Subcont/Subgrnt R up to/incl $25K
39941	Sub-contract/Sub-grant S up to/incl $25K	Subcont/Subgrnt S up to/incl $25K
39942	Sub-contract/Sub-grant T up to/incl $25K	Subcont/Subgrnt T up to/incl $25K
39943	Sub-contract/Sub-grant U up to/incl $25K	Subcont/Subgrnt U up to/incl $25K
39944	Sub-contract/Sub-grant V up to/incl $25K	Subcont/Subgrnt V up to/incl $25K
39945	Sub-contract/Sub-grant W up to/incl $25K	Subcont/Subgrnt W up to/incl $25K
39946	Sub-contract/Sub-grant X up to/incl $25K	Subcont/Subgrnt X up to/incl $25K
39947	Sub-contract/Sub-grant Y up to/incl $25K	Subcont/Subgrnt Y up to/incl $25K
39948	Sub-contract/Sub-grant Z up to/incl $25K	Subcont/Subgrnt Z up to/incl $25K
39949	Sub-contract/Sub-grant AA up to/incl $25K	Subcont/Subgrnt AA up to/incl $25K
39952	Sub-contract/Sub-grant AB up to/incl $25K	Subcont/Subgrnt AB up to/incl $25K
39953	Sub-contract/Sub-grant AC up to/incl $25K	Subcont/Subgrnt AC up to/incl $25K
39954	Sub-contract/Sub-grant AD up to/incl $25K	Subcont/Subgrnt AD up to/incl $25K
39955	Sub-contract/Sub-grant AE up to/incl $25K	Subcont/Subgrnt AE up to/incl $25K
39956	Sub-contract/Sub-grant AF up to/incl $25K	Subcont/Subgrnt AF up to/incl $25K
39957	Sub-contract/Sub-grant AG up to/incl $25K	Subcont/Subgrnt AG up to/incl $25K
39958	Sub-contract/Sub-grant AH up to/incl $25K	Subcont/Subgrnt AH up to/incl $25K
39959	Sub-contract/Sub-grant AI up to/incl $25K	Subcont/Subgrnt AI up to/incl $25K
39962	Sub-contract/Sub-grant AJ up to/incl $25K	Subcont/Subgrnt AJ up to/incl $25K
39963	Sub-contract/Sub-grant AK up to/incl $25K	Subcont/Subgrnt AK up to/incl $25K
39964	Sub-contract/Sub-grant AL up to/incl $25K	Subcont/Subgrnt AL up to/incl $25K
39965	Sub-contract/Sub-grant AM up to/incl $25K	Subcont/Subgrnt AM up to/incl $25K
39966	Sub-contract/Sub-grant AN up to/incl $25K	Subcont/Subgrnt AN up to/incl $25K
39967	Sub-contract/Sub-grant AO up to/incl $25K	Subcont/Subgrnt AO up to/incl $25K
39968	Sub-contract/Sub-grant AP up to/incl $25K	Subcont/Subgrnt AP up to/incl $25K
39969	Sub-contract/Sub-grant AQ up to/incl $25K	Subcont/Subgrnt AQ up to/incl $25K
39970	Sub-contract/Sub-grant AR up to/incl $25K	Subcont/Subgrnt AR up to/incl $25K
39971	Sub-contract/Sub-grant P in Excess of $25K	Subcont/Subgrnt P in Excess of $25K
39972	Sub-contract/Sub-grant Q in Excess of $25K	Subcont/Subgrnt Q in Excess of $25K
39973	Sub-contract/Sub-grant R in Excess of $25K	Subcont/Subgrnt R in Excess of $25K
39974	Sub-contract/Sub-grant S in Excess of $25K	Subcont/Subgrnt S in Excess of $25K
39975	Sub-contract/Sub-grant T in Excess of $25K	Subcont/Subgrnt T in Excess of $25K
39976	Sub-contract/Sub-grant U in Excess of $25K	Subcont/Subgrnt U in Excess of $25K
39977	Sub-contract/Sub-grant V in Excess of $25K	Subcont/Subgrnt V in Excess of $25K
39978	Sub-contract/Sub-grant W in Excess of $25K	Subcont/Subgrnt W in Excess of $25K
39979	Sub-contract/Sub-grant X in Excess of $25K	Subcont/Subgrnt X in Excess of $25K
39980	Sub-contract/Sub-grant Y in Excess of $25K	Subcont/Subgrnt Y in Excess of $25K
39981	Sub-contract/Sub-grant Z in Excess of $25K	Subcont/Subgrnt Z in Excess of $25K
39982	Sub-contract/Sub-grant AA in Excess of$25K	Subcont/Subgrnt AA in Excess of$25K
39983	Sub-contract/Sub-grant AB in Excess of$25K	Subcont/Subgrnt AB in Excess of$25K
39984	Sub-contract/Sub-grant AC in Excess of$25K	Subcont/Subgrnt AC in Excess of$25K
39985	Sub-contract/Sub-grant AD in Excess of$25K	Subcont/Subgrnt AD in Excess of$25K
39986	Sub-contract/Sub-grant AE in Excess of$25K	Subcont/Subgrnt AE in Excess of$25K
39987	Sub-contract/Sub-grant AF in Excess of$25K	Subcont/Subgrnt AF in Excess of$25K
39988	Sub-contract/Sub-grant AG in Excess of$25K	Subcont/Subgrnt AG in Excess of$25K
39989	Sub-contract/Sub-grant AH in Excess of$25K	Subcont/Subgrnt AH in Excess of$25K
39990	Sub-contract/Sub-grant AI in Excess of$25K	Subcont/Subgrnt AI in Excess of$25K
39991	Sub-contract/Sub-grant AJ in Excess of$25K	Subcont/Subgrnt AJ in Excess of$25K
39992	Sub-contract/Sub-grant AK in Excess of$25K	Subcont/Subgrnt AK in Excess of$25K
39993	Sub-contract/Sub-grant AL in Excess of$25K	Subcont/Subgrnt AL in Excess of$25K
39994	Sub-contract/Sub-grant AM in Excess of$25K	Subcont/Subgrnt AM in Excess of$25K
39995	Sub-contract/Sub-grant AN in Excess of$25K	Subcont/Subgrnt AN in Excess of$25K
39996	Sub-contract/Sub-grant AO in Excess of$25K	Subcont/Subgrnt AO in Excess of$25K
39997	Sub-contract/Sub-grant AP in Excess of$25K	Subcont/Subgrnt AP in Excess of$25K
39998	Sub-contract/Sub-grant AQ in Excess of$25K	Subcont/Subgrnt AQ in Excess of$25K
39999	Sub-contract/Sub-grant AR in Excess of$25K	Subcont/Subgrnt AR in Excess of$25K
40101	Equipment	Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.)
40102	Livestock	Purchases of livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses (for example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates, and 21008 - Animal Care).
40103	Artwork/Collection Items	Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.)
40104	Vehicles	Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)
40111	Equipment Lease-Purchase	Expenditures for equipment acquired on a lease-purchase arrangement. Such equipment is placed on inventory when delivered. See account code 40101 - Equipment, for a definition of equipment and for a list of expenses in addition to the lease payments that can be capitalized. All lease-purchase acquisitions are considered to be equipment purchases and are included as part of the expenditures of any separate equipment appropriation.
40113	Principal Installment Payment	Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.
40180	Non-State Equipment	No definition available
40185	Non-91传媒 Equipment	Expenditures for the purchase of equipment using funds from grant or agency accounts. The following apply to such property: The equipment is purchased with non-state funds. The equipment is not in the possession of any 91传媒 institution. Control of the property rests with a third party, not 91传媒. Insurance on the equipment is provided by the third party, not 91传媒.
40190	Library Purchases	Purchases by institutional libraries, or the UO law library, of books, periodicals, films, tapes, slides and reference materials. Does not include non-perpetual resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases.
40195	Non-Capitalized Owned Equipment - Grants <7-1-95	Used only by grant and contracts in effect on 7/1/95 to purchase equipment costing between $500 and $5000. This code is excluded from indirect costs. This equipment is placed on the fixed asset system as non-capitalized. No entry is made to investment in plant.
40199	Construction in Progress (Equipment)	Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, a journal entry moves the total cost to account code 40101 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment).
40201	Vessels	Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.)
40301	Land	Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)
40302	Easements/Right of Ways	Expenditures to purchase easements and right of ways. The cost is not depreciated unless the agreement has a limited term.
40303	Land Improvements (non-depreciable)	Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: Excavation Fill Grading Landscaping
40304	Land Improvements (depreciable)	Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include: Parking Lots Fencing and gates Paths Retaining walls Tennis courts Athletic fields Golf courses Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.
40305	Land Leasehold Improvements	Expenditures for imporvements made to leased land, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 Hhttp://www.ous.edu/dept/cont-div/fpm/acco-05-281
40310	Land-Legal Service (tax reportable)	Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.
40311	Land-Advertising (tax reportable)	Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way.
40312	Land-Appraisal Services (tax reportable)	Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.
40313	Land-Engineering & Architectural Services (Tax Reportable)	Expenditures for engineering and architecture services associated with the purchase or improvement of land, easement or right of way.
40314	Land-Project Management (tax reportable)	Expenditures for project management services associated with the purchase or improvement of land, easement or right of way.
40315	Land-Project Inspection (Tax Reportable)	Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way.
40316	Land-Construction Permits & Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.
40317	Land-Conditional Use/Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way.
40318	Land-OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities.
40319	Land-Miscellaneous Fees & Services	Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed.
40320	Land-BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. [b] Improvements Other Than Buildings Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
40401	Improvements Other Than Buildings (IOTB)	Disbursements to construction contractors for the installation or construction of the following: Fountains Bleachers Dugouts Goal posts Scoreboards Similar improvements not part of the land or building itself Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs).Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.
40403	Artwork-IOTB	Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues). This account code is for artwork located outside a building and not attached to it. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.
40405	IOTB Leasehold Improvements	Expenditures for improvements made to leased IOTB, the improvements are attached to property not owned by the lessee. For futher guidance see Fiscal Policy 05.281 Section .200 Hhttp://www.ous.edu/dept/cont-div/fpm/acco-05-281
40410	IOTB-Legal Service (tax reportable)	Expenditures for legal services associated with the installment or construction of an IOTB.
40411	IOTB-Advertising (tax reportable)	Expenditures for advertising services associated with the installment or construction of an IOTB.
40412	IOTB-Appraisal Services (tax reportable)	Expenditures for appraisal services associated with the installment or construction of an IOTB.
40413	IOTB-Engineering & Architectural Services (tax reportable)	Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.
40414	IOTB-Project Management (tax reportable)	Expenditures for project management services associated with the installment or construction of an IOTB.
40415	IOTB-Project Inspection (tax reportable)	Expenditures for project inspection services associated with the installment or construction of an IOTB.
40416	IOTB-Construction Permits & Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the installment or construction of an IOTB.
40417	IOTB-Conditional Use/Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the installment or construction of an IOTB.
40418	IOTB-OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40419	IOTB-Miscellaneous Fees & Services	Payments for fees and services associated with the installment or construction of an IOTB where the expense cannot be classified according to the service performed.
40420	IOTB-BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. [c] Buildings Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
40430	Create account codes for collaborative project distributions. Setup on all charts but setup as inactive on charts E-H. Active on B-C & K	Distribution of IOTB expenses between OUS entities for collaborative projects.
40501	Buildings	Expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings.This code covers the following: New building Addition to existing building Major improvements For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings.
40503	Artwork - Buildings	Art work permanently affixed to a building (e.g., mosaics, murals). This account code is for artwork located either inside or outside a building that is attached to the building. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artworklocated outside a building and not attached to it, see 40403 - Artwork - IOTB.
40504	Building - Solar Energy Technology	Expenditures related to the requirement to spend 1.5% for Solar Energy in Public Building Construction Contracts as required by OAR 330-135. Public contracting agencies are required to "spend an amount equal to at least 1.5 percent of a public improvement contract for the construction or major renovation of a public builiding for the inclusion of appropriate solar energy technology in the building". The rule applies only to new capital construction projects which total $1M and major improvements that exceed $1M and 50% of the insured value of the building. The law does not apply to public improvements that are not buildings (i.e. motor pools, parking lots, maintenance sheds, roads, sewers, etc.) For further information on spending requirements see OAR 330-135.
40505	Bldg Leasehold Improvements	Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 Hhttp://www.ous.edu/dept/cont-div/fpm/acco-05-281
40510	Buildings - Legal Service (tax reportable)	Expenditures for legal services associated with the construction or improvement of a building.
40511	Buildings - Advertising (tax reportable)	Expenditures for advertising services associated with the construction or improvement of a building.
40512	Buildings - Appraisal Services (tax reportable)	Expenditures for appraisal services associated with the construction or improvement of a building.
40513	Buildings - Engineering & Architectural Services (tax reportable)	Expenditures for engineering and architecture services associated with the construction or improvement of a building.
40514	Buildings - Project Management (tax reportable)	Expenditures for project management services associated with the construction or improvement of a building. Includes cost of project management, design services, and other services performed by institutional units, such as Facilities Services.
40515	Buildings - Project Inspection (tax reportable)	Expenditures for project inspection services associated with the construction or improvement of a building.
40516	Buildings -Construction Permits & Fees	Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.
40517	Buildings - Conditional Use/Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of a building.
40518	Buildings - OUS Capital Support Assessment	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40519	Buildings - Miscellaneous Fees & Services	Payments for fees and services associated with the construction or improvement of a building where the expense cannot be classified according to the service performed.
40520	Building - BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. [d] Infrastructure Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
40530	Create account codes for collaborative project distributions. Setup on all charts but setup as inactive on charts E-H. Active on B-C & K	Distribution of building expenses between OUS entities for collaborative projects.
40701	Infrastructure	Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: Roads Bridges/Culverts Sidewalks/Curbs Alleyways Street lighting systems Traffic lights/signs Fire hydrant Drainage systems Gas/electric/fiber optic distribution systems Tunnels and conduit systems Water and sewer systems Dams Wells Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.
40705	Infr Leasehold Improvements	Expenditures for improvements made to leased infrastructure, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 Hhttp://www.ous.edu/dept/cont-div/fpm/acco-05-281
40710	Infrastructure - Legal Service (tax reportable)	Expenditures for legal services associated with the construction or improvement of infrastructure.
40711	Infrastructure - Advertising (tax reportable)	Expenditures for advertising services associated with the construction or improvement of infrastructure.
40712	Infrastructure - Appraisal Services (tax reportable)	Expenditures for appraisal services associated with the construction or improvement of infrastructure.
40713	Infrastructure - Engineering & Architectural Services (tax reportable)	Expenditures for engineering and architecture services associated with the construction or improvement of infrastructure.
40714	Infrastructure - Project Management (tax reportable)	Expenditures for project management services associated with the construction or improvement of infrastructure.
40715	Infrastructure - Project Inspection (tax reportable)	Expenditures for project inspection services associated with the construction or improvement of infrastructure.
40716	Infrastructure - Construction Permits & Fees	Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.
40717	Infrastructure - Conditional Use/Planning Fees	Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of infrastructure.
40718	Infrastructure - OUS Capital Support Assess	Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40719	Infrastructure - Miscellaneous Fees & Services	Payments for fees and services associated with the construction or improvement of infrastructure where the expense cannot be classified according to the service performed.
40720	Infrastructure - BOLI Prevailing Wage Rate Fee	This assessment is due to the Bureau of Labor Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
40730	Create account codes for collaborative project distributions. Setup on all charts but setup as inactive on charts E-H. Active on B-C & K	Distribution of Infrasctructure expenses between OUS entities for collaborative projects.
40901	Equipment Lease	Expenditures associated with leased equipment that meets the criteria for capitalization under GASB Statement No. 87. Capitalized lease expenses include payments for principal and interest portions, as well as other costs related to the lease agreement. (For non-capital equipment lease or rental expenses see 24201).
40902	Leased Vehicle	Lease expense for vehicle associated with account code A8302.
40903	Leased Vessels	Lease expense of vessels. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40901 or 40101 - Leased Equipment/Equipment.
40904	Leased Collections
40905	Building/Space Lease	Expenditures associated with building/space leases that meet the criteria for capitalization under GASB Statement No. 87. Capitalized lease expenses include payments for principal and interest portions, as well as other costs related to the lease agreement. (For non-capital building lease or rental expenses see 24151).
40906	Leased Land	Lease expense for land lease associated with account code A8306.
40907	Leased IOTB	Lease expense for IOTB lease associated with account code A8307.
40908	Leased Infrastructure	Lease expense for infrastructure lease associated with account code A8308.
42001	Loss on Disposal of Fixed Asset	Charge generated by the Banner Fixed Assets system when a fixed asset is sold or disposed of and the proceeds are less than the net book value of the asset (adjusted cost less accumulated depreciation). The Banner Fixed Assets system only calculates gains/losses for assets capitalized to proprietary funds.
42002	Loss on Lease Termination
51101	Scholarships	Expenditures from money received for scholarship use.
52102	Graduate Fellowships	Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.
52103	Post Doctoral Fellowships	Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.
52104	Miscellaneous Fellowships	Expenditures for fellowships that cannot otherwise be classified.
53102	Tuition - Grants in Aid	Expenditures from grant-in-aid funds for tuition and fee charges by the institution.
53103	Books - Grants in Aid	Expenditures from grant-in-aid funds for required books.
53104	Room and Board Grants in Aid - On Campus	Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.
53105	Room and Board Grants in Aid - Off Campus	Expenditures from grant-in-aid funds for room and board charges incurred by students for off campus housing.
53109	Miscelleneous - Grants in Aid	Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a "miscellaneous allowance."
54001	Waiver Of Fees	Expenditures that result from remission of tuition or other institutional fees (see the 019XX series of account codes). This code should not be used to classify exemption from the payment of certain charges granted because of faculty or staff status.
55102	Stipends	Expenditures in the form of subsistence allowances paid to student participants engaged in sponsored programs. This type of expenditure is usually made to someone covered by a grant or contract. The payment is not a salary or wage and is made primarily to defray general living expenses.
55103	Dependency Allowance	Payments from student participant support funds that are clearly designated as dependency allowances.
55104	Tuition or Fee Payment for Participant	Expenditures for tuition or fee charges for the student's registration in an 91传媒 institution or enrollment or participation in a course, program, seminar or conference.
55105	Travel Payment for Participant	Payments made on behalf of student participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging and other travel expenses. Use this code even when travel is included as a part of the registration fee for a course or conference.
55106	Book Allowance for Participant	Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.
55107	Room & Board for Participant	Expenditures for room and board covering charges incurred by student participants in sponsored programs. This code covers group support, for which individual identification may not be practical.
55108	Group Activities	Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.
55109	Medical and Dental Payment for Participant	Expenditures for health care by licensed practitioners for student participant care, whether or not the patient is confined to a hospital or infirmary. This code covers expenditures for medication, laboratory fees and analyses.
55110	Miscellaneous Participant Support	Expenditures from student participant support funds that cannot otherwise be classified.
59101	Other Student Aid	Expenditures made on behalf of students from sources that are not scholarships, fellowships, grants in aid, fee waivers or participant support funds and that represent a form of student aid that cannot otherwise be classified.
61002	Miscellaneous Resale Merchandise	Miscellaneous Resale Merchandise
61004	Vending Machine Goods and Services	Vending Machine Goods and Services
61010	E-Book Textbooks	E-Book Textbooks
61011	New Textbooks	New Textbooks
61012	Used Textbooks	Used Textbooks
61013	General Books and Publications	General Books and Publications
61020	Art Supplies	Art Supplies
61021	Supplies	Supplies
61022	Supplies - State Contract	Supplies for resale that were purchased through a state contract.
61023	Dental Supplies	Dental Supplies
61024	Student Issue	Student Issue
61025	Tools	Tools
61030	Soft Goods	Soft Goods
61031	Confections	Confections
61032	Health and Personal Care Products	Health and Personal Care Products
61033	Wearing Apparel	Wearing Apparel
61034	Gifts and Novelties	Gifts and Novelties
61035	Tapes, Compact Discs, - Pre-recorded	Tapes, Compact Discs, - Pre-recorded
61036	Tobacco Products	Tobacco Products
61040	Video Tape - Resale	Video Tape - Resale
61050	Computer Hardware	Computer Hardware
61051	Computer Software	Computer Software
61052	Computer Accessories	Computer Accessories
61053	Calculators	Calculators
61054	Electronics	Electronics
61055	Office Furniture and Equipment	Office Furniture and Equipment
61058	Photographic and Optical Goods	Expenditures for cameras, photographic supplies, and optical goods (telescopes, binoculars, etc.) for resale or redistribution.
61059	Rental Textbooks	Rental Textbooks
61060	Rentals - Merchandise	Rentals - Merchandise
61070	Ceramics Goods/Supplies	Ceramics Goods/Supplies
61071	Jewelry Goods/Supplies	Jewelry Goods/Supplies
61072	Woodworking Goods/Supplies	Woodworking Goods/Supplies
61082	Postage for Resale	Postage for Resale
61085	Travel Tickets for Resale	Travel Tickets for Resale
61191	Purchase Return and Allowances - New Textbooks	Purchase Return and Allowances - New Textbooks
61192	Purchase Return and Allowances - Used Textbooks	Purchase Return and Allowances - Used Textbooks
61193	Purchase Return and Allowances - General Books	Purchase Return and Allowances - General Books
61194	Purchase Return and Allowances - Tapes,CDs	Purchase Return and Allowances - Tapes,CDs
61195	Purchase Return and Allowances - Other Merchandise	Purchase Return and Allowances - Other Merchandise
62001	Produce	Expenditures for fresh fruits, fruit juices and vegetables.
62002	Frozen Produce	Expenditures for frozen fruits, fruit juices and vegetables.
62003	Meats	Expenditures for fresh and frozen beef, pork, mutton, lamb, poultry, fish, lunch meats and dried meats.
62004	Bakery Goods	Expenditures for breads, rolls, cookies, cakes, pies and ready-to-serve pastries.
62005	Cheese & Eggs	Expenditures for cheese products and eggs.
62006	Frozen Goods - Other	Expenditures for frozen foods other than frozen produce (see account code 62002) and ice cream (see account code 62008).
62007	Grocery	Expenditures for the following: Dried or dehydrated fruits and vegetables Beverages such as coffee, cocoa, tea, carbonated drinks and flavored drinks Fats and oils, including margarine Sugar, syrup, honey, and molasses Flour, yeast, and flour mixes -- including cake, bread, and muffin mixes Cereals and pastas Spices, flavorings, pickles, relishes and condiments -- including catsup, salad dressing, vinegar and pimentos Coconut, gelatin, peanut butter, crackers, nuts, ready-made sandwiches and other foodstuffs not included under another account code
62008	Milk & Ice Cream	Expenditures for milk products, including ice cream and butter. For margarine, use code 62007 (Grocery).
62009	Snack & Candy	Expenditures for snack and candy packaged food items.
62010	Beverage	Expenditures for foods and supplies used in fountain products.
62011	Alcoholic Beverage	Expenditures for alcoholic beverages
62012	Fountain Drinks	Fountain Drinks
63001	Veterinary Biologicals	This account code covers the following expenditures: Expenditures for vaccines and other products used for prevention of disease in animals Expenditures for antibiotics, drugs, salves and other products used to treat animal diseases Expenditures for supplies used in surgery or surgical procedures Expenditures for supplies used in veterinary care.
63004	Animals	Expenditures for the purchase of animals used for research purposes, including birds and reptiles. It also covers expenditures for feed and bedding materials for such animals. This code is not used for livestock purchases (see account code 40102 (Livestock)).
64002	Miscellaneous Resale Services	Expenditures for the purchase of Services to be resold that are not otherwise classified.
65199	Miscellaneous Resale Items	Expenditures for the purchase of items to be resold that are not otherwise classified.
66001	Electricity Cost for Redistribution	Electricity costs incurred by central facilities that are to be redistributed to campus departments.
66002	Pressurized Gas Cost for Redistrib	Pressureized gases costs incurred by central facilities that are to be redistributed to campus departments.
66003	Natural Gas Cost for Redistribution	Natural gas costs incurred by central facilities that are to be redistributed to campus departments.
66004	Steam Cost for Redistribution	Steam costs incurred by central facilities that are to be redistributed to campus departments.
66006	Fuel Oil Cost for Redistribution	Fuel oil costs incurred by central facilities that are to be redistributed to campus departments.
66009	Misc Util Cost for Redistribution	Miscellaneous utility costs incurred by central facilities that are to be redistributed to campus departments.
66010	Water Cost for Redistribution	Water costs incurred by central facilities that are to be redistributed to campus departments.
66012	Sewage Cost for Redistribution	Sewage costs incurred by central facilities that are to be redistributed to campus departments.
70001	Financial Aid Administrative Costs	Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.
70002	Internal Admin Costs	Charges to Auxiliaries, Service Center and Designated Operating funds for the institutional administrative cost allowance.
70003	Designated Operating Funds Administrative Costs	Charges to designated operating and continuing education funds for the administrative cost allowance.
70005	Facilities and Administrative Costs	Charges for indirect costs related to costs covered by A21 - Cost Principles for Educational Institutions. This code is used only when recording expense transactions and usually applies to grant, contract or other sponsored program funds.
79103	Press Reimbursement	Press Reimbursement
79106	Photographer and Artist Service Reimbursement	Photographer and Artist Service Reimbursement
79107	Duplicating and Copying Reimbursement	Duplicating and Copying Reimbursement
79108	Printing and Publishing Reimbursement	Printing and Publishing Reimbursement
79110	Copy Service Reimbursement	Copy Service Reimbursement
79111	Paper Sales Reimbursement	Paper Sales Reimbursement
79120	Mailing Services Reimbursement	Mailing Services Reimbursement
79121	Mailing Supplies Reimbursement	Mailing Supplies Reimbursement
79122	Advertising Reimbursement	Advertising Reimbursement
79201	Machine Processing Reimbursement	Machine Processing Reimbursement
79202	Disk and Tape Storage Reimbursement	Disk and Tape Storage Reimbursement
79203	Programming Reimbursement	Programming Reimbursement
79204	Data Entry Reimbursement	Data Entry Reimbursement
79205	Computer Service Material and Supplies Reimbursement	Computer Service Material and Supplies Reimbursement
79206	Computer Center Reimbursement - Other	Computer Center Reimbursement - Other
79209	Computer Center Services Reimbursement	Computer Center Services Reimbursement
79301	Instructional Sales Reimbursement	Instructional Sales Reimbursement
79302	Non-instructional Sales Reimbursemnt	Credits for services rendered within or between any fund groups not accounted for by another account code. Reimbursements from other state agencies for a shared expense that 91传媒 has originally incurred. Used with General Budgeted Operations Funds only as a reduction of expense.
79313	Rentals Reimbursement	Rentals Reimbursement
79314	Physical Plant Sales Reimbursemnt	Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.
79316	Risk Mgmt Insurance Recover Reimb	Risk Management insurance recovery reimbursements from the 91传媒 self-insurance pool for recovery of losses from claims made for general liability, property, etc.
79320	Telecommunications Service Reimbursement	Telecommunications Service Reimbursement
79321	Entry Fee Internal Reimb-Competitor	Internal Sales Reimbursement for entry or registration feeds required of participants for competitive events. The fee may be for individuals or for a team. This account code is only active for Charts C (OSU) and E (WOU).
79325	Food Service/Catering Reimbursement	Food Service/Catering Reimbursement
79331	Animal Sales Reimbursement	Animal Sales Reimbursement
79332	Animal Board Reimbursement	Animal Board Reimbursement
79333	Feed and Bedding Sales Reimbursement	Feed and Bedding Sales Reimbursement
79334	Veterinary Surgery and Surgical Equipment Reimbursement	Veterinary Surgery and Surgical Equipment Reimbursement
79341	Mechanical Parts & Supplies Reimbursements	Mechanical Parts & Supplies Reimbursements
79342	Special Material Sales Reimbursement	Special Material Sales Reimbursement
79343	Technical Services Reimbursement	Technical Services Reimbursement
79350	Resale of Equipment Reimbursement	To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.
79360	Health Care Services Reimbursement	Health Care Services Reimbursement
79361	Pharmacy Reimbursement	Pharmacy Reimbursement
79381	Conference Reimbursement	Conference Reimbursement
79382	Trip and Tour Reimbursement	Trip and Tour Reimbursement
79383	Transportation Reimbursement	Transportation Reimbursement
79384	Parking Permits Reimbursement	Parking Permits Reimbursement
79385	Vehicle and Equipment Use Reimbursement	Vehicle and Equipment Use Reimbursement
79387	Vehicle Servicing Reimbursement	Vehicle Servicing Reimbursement
79388	Vehicle Fuel Sales Reimbursement	Vehicle Fuel Sales Reimbursement
79389	Collision Recovery Reimbursement	Collision Recovery Reimbursement
79390	Administrative Services Reimbursement	Administrative Services Reimbursement
79391	Miscellaneous Sales Reimbursement	Miscellaneous Sales Reimbursement
79392	Miscellaneous Services Reimbursement	Miscellaneous Services Reimbursement
79393	Specialized Service Center - Operation & Maintenance Reimbursement	Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.
79394	Specialized Service Center - General & Administrative Reimbursement	General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.
79395	Specialized Service Center - Building Use Reimbursement	Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.
79398	Departmental Allocations to Service Departments	Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).
80511	Depreciation Expense - Equipment	(See associated asset account A8011 and accumulated depreciation account A8511.)
80512	Depreciation Expense - Vehicles	(See associated asset account A8012 and accumulated depreciation account A8512.)
80515	Depreciation Expense - Vessels	(See associated asset account A8015 and accumulated depreciation account A8515.)
80542	Depreciation Expense - Library Books (General)	(See associated asset account A8042 and accumulated depreciation account A8542.)
80611	Depreciation Expense - Buildings	(See associated asset account A8111 and accumulated depreciation account A8611.)
80624	Depreciation Expense - Land Improvements	(See associated asset account A8124 and accumulated depreciation account A8624.)
80631	Depreciation Expense - IOTBs	(See associated asset account A8131 and accumulated depreciation account A8631.)
80641	Depreciation Expense - Infrastructure	(See associated asset account A8141 and accumulated depreciation account A8641.)
88001	Loan Payments to Students	Principal loaned to students.
88002	Bad Debt Write Off	This code covers the following: Uncollectible student loan receivables that are approved for write-off The periodic charge to create a reserve for bad debts.
88003	Late Charges	Late charges that are due and payable.
88004	Service Charge	Service charges that are due and payable.
88010	Litigation Expenses	Expenses from the collection of student loans under litigation.
88011	Administrative Expenses	Expenditures for costs of administering the student loan fund.
88012	Other Collection Costs	Other non-litigation expenses resulting from the collection of student loans.
88013	Collection Agency Costs	Expenditures for costs incurred while collecting past due receivables. This code includes fees paid to an outside agency for the collection of outstanding receivables. Use only for Loan Funds.
88014	Credit Bureau Fees	Fees associated with obtaining credit reports on loan applicants. Use only for Loan Funds.
88015	Institution Collection Cost	Collection costs incurred by an institution not covered by other account codes.
88020	Default Principal Assigned to Federal Government	Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.
88021	Default Interest Assigned to Federal Government	Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.
88100	Principal Cancelled - 15% - Volunteer Service	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88101	Principal Cancelled - 20% - Volunteer Service	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88102	Principal Cancelled - 20% Teaching Service after 7/1/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88103	Principal Cancelled - 30% Teaching Service after 7/1/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88104	Principal Cancelled - 15% Teaching Service after 7/1/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88105	Principal Cancelled - 10% Teaching Service after 7/1/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88110	Principal Cancelled - 15% Law Enforcement/Correctional Officer	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88111	Principal Cancelled - 20% Law Enforcement/Correctional Officer	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88112	Principal Cancelled - 30% Law Enforcement/Correctional Officer	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88115	Principal Cancelled - 15% Service to High Risk Children/Families	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88116	Principal Cancelled - 20% Service to High Risk Children/Families	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88117	Principal Cancelled - 30% Service to High Risk Children/Families	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88120	Principal Cancelled - 15% Teach Special Subject	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88121	Principal Cancelled - 20% Teach Special Subject	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88122	Principal Cancelled - 30% Teach Special Subject	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88123	Prin Cancel - 15% Early Child Svc	No definition available.
88130	Loan Principal Cancelled - Death	Cancellation of principal on student loan due to death.
88131	Loan Principal Cancelled - Disability	Cancellation of principal on student loan due to disability.
88132	Loan Principal Cancelled - Bankruptcy	Cancellation of principal on student loan due to bankruptcy.
88133	Loan Principal Cancelled - Military To 6/30/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or before June 30, 1972.
88134	Loan Principal Cancelled - Other	Cancellation of principal on student loan not otherwise classified.
88135	Loan Principal Cancelled - Military After 7/1/72	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88140	Principal Cancelled - 15% Nurse/MedTec	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88141	Principal Cancelled - 20% Nurse/MedTec	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88142	Principal Cancelled - 30% Nurse/MedTec	Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88200	Interest Cancelled - 15% - Volunteer Service	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88201	Interest Cancelled - 20% - Volunteer Service	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88202	Interest Cancelled - 20% Teaching Service - After 7/01/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88203	Interest Cancelled - 30% Teaching Service - After 7/01/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88204	Interest Cancelled - 15% Teaching Service - After 7/01/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88205	Interest Cancelled - 10% Teaching Service - After 7/01/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88210	Interest Cancelled - 15% Law Enforcement/Correctional Officer	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88211	Interest Cancelled - 20% Law Enforcement/Correctional Officer	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88212	Interest Cancelled - 30% Law Enforcement/Correctional Officer	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88215	Interest Cancelled - 15% Service to High Risk Children/Families	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88216	Interest Cancelled - 20% Service to High Risk Children/Families	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88217	Interest Cancelled - 30% Service to High Risk Children/Families	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88220	Interest Cancelled - 15% Teach Special Subject	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88221	Interest Cancelled - 20% Teach Special Subject	Cancellation of interest on student loan for being employed in specific occupational areas; qualifying for various rates of loan cancellation.
88222	Interest Cancelled - 30% Teach Special Subject	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88230	Interest Cancelled - Death	Cancellation of interest on student loan due to death.
88231	Interest Cancelled - Disability	Cancellation of interest on student loan due to disability.
88232	Interest Cancelled - Bankruptcy	Cancellation of interest on student loan due to bankruptcy.
88233	Interest Cancelled Military to 6/30/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or before June 30, 1972.
88234	Interest Cancelled - Other	Cancellation of interest on student loan not otherwise classified.
88235	Interest Cancelled Military After 7/1/72	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.
88240	Interest Cancelled - 15% Nurse/MedTec	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88241	Interest Cancelled - 20% Nurse/MedTec	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
88242	Interest Cancelled - 30% Nurse/MedTec	Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.
91001	Tfr In- w/in FTYP Lvl 2 (not FT11)	Account code for transfers in within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92001.
91003	Trf In - Inter-fund	Account code for transfers in within an institution from another fund type level II. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92003.
91005	Tfr In- between FTYP Lvl 2 (not FT11)	Account code for transfers in within an institution from another fund type level II other than transfers from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92005.
91105	Tfr In- Incidental Fee Resources	This code, along with 92105, is used for distributing student incidental fee resources within an institution. This code should be offset by an equal amount in account 92105. Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.
91225	Tfr In- from Other Oregon public Inst	Account code for transfers in from other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92225.
91228	Tfr In- Debt Retirement CO-Inst	For transfers between the institution's debt service reserve (or other fund types when debt repayment funds are not recorded in the institution's debt service reserve) and the Chancellor's office bond sinking fund. This code should only be used in FT85 - Retirement of Debt Funds on the CO books. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 92228.
91250	Tfr In- w/in FT11 Budgeted Ops	This code, along with 92250, is to be used within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 92250.
91251	Tfr In- btwn FT11 OSU/Branch/SWPS	Transfer In account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers in between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 92251.
91255	Tfr In- from FT11 Budgeted Ops	Account code for transfers in within an institution in a fund type level II from budgeted operations FT11. This code should not be used in FT11. This code should be offset by an equal amount in account92255.
91501	Tfr In- for Cost Sharing	To record transfers in to dedicated cost sharing funds in fund type 11 - budgeted operations. Transfer in for cost sharing should only be recorded in dedicated cost sharing funds within fund level 3 roll-up 005000 - Cost Sharing OR other dedicated funds within budgeted operations fund type 11 StateWide Public Services rollups. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 92501.
92001	Tfr Out- w/in FTYP Lvl 2 (not FT11)	Account code for transfers out within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 91001.
92003	Trf Out - Inter-fund	Account code for transfers out within an institution to another fund type level II. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91003.
92005	Tfr Out- between FTYP Lvl 2 (not FT11)	Account code for transfers out within an institution to another fund type level II, other than transfers in from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91005.
92105	Tfr Out- Incidental Fee Resources	This code, along with 91105, is used for distributing student incidental fee resources. This code should be offset by an equal amount in account 91105. Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.
92225	Tfr Out- to Other OUS Inst	Account code for transfers out to other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91225.
92228	Tfr Out- Debt Retirement CO-Inst	For transfers out from the institution's debt service reserve (or other fund types when debt repayment funds are not recorded in the institution's debt service reserve) to the Chancellor's office bond sinking fund. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91228.
92250	Tfr Out- w/in FT11 Budgeted Ops	This code, along with 91250, is used for transfers within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 91250.
92251	Tfr Out- btwn FT11 OSU/Branch/SWPS	Transfer Out account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers out between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 91251.
92255	Tfr Out- from FT11 Budgeted Ops	Account code for transfers out within an institution from budgeted operations FT11 to another fund type level II. This code should be offset by an equal amount in account 91255.
92501	Tfr Out- to Cost Sharing Funds	To record transfers out to dedicated cost sharing funds within fund type 11 - budgeted operations. Transfers out for cost sharing general occur in FT11 funds but occasionally occur from other fund types such as Auxiliary Enterprise funds FT2x or Foundation Funds - Restricted FT35. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 91501.
A1120	COPS 2007A	COPS 2007A
A1121	COPS 2007B	COPS 2007B
A1122	COPS 2008A	Establish cash account for COP's 2008A
A1123	COPS 2009AB	Establish cash account for COP series 2009AB.
A1124	COPS 2009C	Establish cash account for COP series 2009C.
A1125	COPS 2010AB	Establish cash account for COP series 2010AB
A6001	Due From Other Funds	Used to record amounts due from other funds within the same institution.
A7020	Equity in Investment Pool	A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.
A7030	Equity Self-Liq Bonds	Institutions make debt service payments to the Chancellor's Office one year in advance. Balances in account A7030 were amounts transferred by the institution to the Chancellor's Office for the following year's debt repayment. The offset to account A7030 was account code B701X. Account code A7030 was used in conjunction with fund 850006 "OSSHE Debt Svc Reserve Mgmt Fund."; use of this account code stopped in FY2002, when OUS revised the accounting entries associated with long-term debt.
A7040	Due From Various Institutions	A "due-from" asset for amounts due from other Oregon public institutions.
A7041	Short Term Cash Advances	A "due-from" asset for short-term cash advances to the Oregon public institutions.
A8011	Equipment	Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. (The costs of raising immature animals to maturity are treated as current operating expenses. For example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates and 21008 - Animal Care.) (For purchases from non-proprietary funds see accounts 40101 - Equipment and 40102 - Livestock.)
A8012	Vehicles	Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code A8011 - Equipment. (For purchases from non-proprietary funds see account 40104 - Vehicles.)
A8014	Construction in Progress (Equip)	Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).)
A8015	Vessels	Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment . For docks and ramps see [2] Real Property. (For purchases from non-proprietary funds see account 40201 - Vessels.)
A8031	Museum Collections	Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8032	Works of Art & Historical Treasures	Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8033	Library Special Collections	Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8042	Library Books (General)	Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account40190 - Library Purchases.)
A8111	Buildings	This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following: New building Addition to existing building Capital improvements See Fiscal Policy 55.713 "Capitalization Thresholds - Additional Clarification" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.)
A8112	Construction in Progress (Building)	This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.
A8121	Land	This account code should be used to capitalize the expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an improvement other than a building or infrastructure. Land is not included in depreciable assets. (See accounts 403xx for procurements.)
A8122	Easements/Right of Ways	This account code should be used to capitalize the expenditures for purchase of easements and right of ways. The cost is not depreciated unless the agreement has a limited term. (See account 40302 for procurements.)
A8123	Land Improvements (non-depreciable)	This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: Excavation Fill Grading Landscaping (See account 40303 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
A8124	Land Improvements (depreciable)	This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include: Parking Lots Fencing and gates Paths Retaining Walls Tennis Court Athletic Field Golf course Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See account 40304 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
A8125	Construction in Progress (Land Imp)	This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable.
A8131	Improvement Other Than Buildings	This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Fountains Bleachers Dugouts Goal posts Scoreboards Similar improvements not part of the land or building itself Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
A8132	Construction in Progress (IOTB)	This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable.
A8141	Infrastructure	Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: Roads Bridges/Culverts Sidewalks/Curbs Alleyways Street lighting systems Traffic lights/signs Fire hydrant Drainage systems Gas/electric/fiber optic distribution systems Tunnels and conduit systems Water and sewer systems Dams Wells (See accounts 407xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
A8142	Construction in Progress (Infrastr)	This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.
A8511	Acc Dep-Equipment	(See associated asset account A8011 and depreciation expense account 80511.)
A8512	Acc Dep-Vehicles	(See associated asset account A8012 and depreciation expense account 80512.)
A8515	Acc Dep-Vessels	(See associated asset account A8015 and depreciation expense account 80515.)
A8542	Acc Dep-Library Books (General)	(See associated asset account A8042 and depreciation expense account 80542.)
A8611	Acc Dep-Buildings	(See associated asset account A8111 and depreciation expense account 80611.)
A8624	Acc Dep-Land Improvements	(See associated asset account A8124 and depreciation expense account 80624.)
A8631	Acc Dep-IOTBs	(See associated asset account A8131 and depreciation expense account 80631.)
A8641	Acc Dep-Infrastructure	(See associated asset account A8141 and depreciation expense account 80641.)
B6001	Due to other Funds	Used to record amounts due to other funds within the same institution.
B7019	Liab Arch/Eng Planning	A "due-to" liability for amounts an institution owes the Chancellor's Office for loans from Chancellor's Office Facilities Division to pay for architectural and engineering plans
B7040	Due to other Oregon Public Institutions	Due to other Oregon Public Institutions
B7041	Short Term Cash Advances Payable	Short Term Cash Advances Payable
B7050	Due To Internal Bank-Internal Loans	Due To Internal Bank-Internal Loans

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