|
|
|
Travel (150000)
|
|
Conference Registration (150010)
|
|
150011
|
Conference Registration Fees
Registration fees paid to organizations and companies for meetings and
conferences.
|
|
Employee Travel (150020)
|
|
150021
|
Employee Domestic Travel
All directly paid or reimbursed travel expenses (including
transportation, lodging, meals and miscellaneous costs) incurred by
University employees where the destination is within the fifty states.
Excludes travel more precisely defined by accounts 150041 and 150061, below.
|
|
150022
|
Employee Foreign Travel
All directly paid or reimbursed travel expenses (including
transportation, lodging, meals and miscellaneous costs) incurred by
University employees where the destination is outside the fifty
states. Excludes travel more precisely defined by accounts 150041 and 150061,
below.
|
|
Prospective Employee Travel (150030)
|
|
150031
|
Prospective Employee Travel
All directly paid or reimbursed travel expenses (including
transportation, lodging, meals and miscellaneous costs) incurred by
prospective University employees. Also includes charges made by on-campus
providers of food and/or lodging to prospective employees.
|
|
Recruiting Travel (150040)
|
|
150041
|
Recruiting Travel
All directly paid or reimbursed travel expenses (including
transportation, lodging, meals and miscellaneous costs) incurred by
University employees in the process of recruiting employees or students.
|
|
Student Travel (150050)
|
|
150051
|
Student Travel
All directly paid or reimbursed travel expenses (including
transportation, lodging, meals and miscellaneous costs) incurred by students.
Excludes field trip costs (160231) and participant travel costs (182031).
|
|
Team Travel (150060)
|
|
150061
|
Team Travel
All directly paid or reimbursed travel expenses (including
transportation, lodging, meals and miscellaneous costs) incurred by athletic
teams.
|
|
|
|
Hosting (153000)
|
|
Student Hospitality (153010)
|
|
153011
|
Student Hospitality
Costs incurred in the hosting and entertainment of students, not
including students as employees. Includes meals, meeting refreshments,
recognition gifts. Includes athletic team meals not related to team travel.
|
|
Staff Hospitality (153020)
|
|
153021
|
Staff Hospitality
Costs incurred in the hosting and entertainment of existing, prospective
and former University employees, including student employees. Includes meals,
meeting refreshments, recognition gifts.
|
|
University Guests (153030)
|
|
153031
|
University Guests
Costs incurred in the hosting and entertainment of guests of the
University. Includes hosted meals of prospective student athletes and
families. Includes meals, meeting refreshments, recognition gifts. Excludes
guests more precisely defined under 153011 and 153021, above
|
|
153041
|
Climer/Simpson Charges
Costs incurred at the Climer guest lodge and Simpson-Shade House for room
usage by guests of the University.
|
|
153051
|
Hosting - Athletic
Recruiting Costs incurred by the University in the process of hosting and
recruiting prospective student athletes. Includes authorized travel expenses
and meals of prospective athletes and families traveling to and while on
campus.
|
|
|
|
Supplies and Materials (155000)
|
|
This category is for the purchase of supplies and materials that do not
meet the criteria for capital equipment (value of $1,200 or more and life
expectancy exceeding five years). Rentals of linens, uniforms, tools,
non-capital equipment, etc. should be recorded using the appropriate Services
account. Where a particular purchase may fit more than one definition, select
the most precise account. For example: A computer costing $1,000 to be used
in a classroom would be charged to Equipment, Furnishings, Software -
Non-capital: Computers, Peripherals; not to Classroom, Lab, Medical
Supplies, nor to Classroom, Lab, Medical Equipment - non-Capital.
|
|
Athletic and Recreational Supplies (155010)
|
|
155011
|
Athletic & Recreational Supplies
Supplies and materials for athletic/sports programs, recreational
programs, and physical education sports classes. Does not include Uniforms
(155061)
|
|
155012
|
Trainer Supplies
Supplies and materials for athletic and sports training programs.
|
|
155013
|
Team Supplies
Supplies and materials for athletic/sports teams.
|
|
155014
|
Coaches Clothing/Supplies
Supplies and materials for athletic/sports coaches.
|
|
155015
|
Athletic Awards
Supplies and materials for athletic achievement awards and prizes.
|
|
155016
|
Beverage Service
Supplies and materials for beverage services related to athletic/sports
and recreational programs.
|
|
155017
|
Film & Photographic Work
Supplies and materials for film and photographic work related to
athletic/sports programs, recreational programs, and physical education sports
classes.
|
|
Classroom, Lab, Medical Supplies (155020)
|
|
155021
|
Classroom/Lab/Medical Supplies
Supplies and materials for classroom, laboratory, or other academic use
or for use in the delivery of medical services.
|
|
155022
|
Storeroom Supplies
Supplies and materials for storeroom items for academic use.
|
|
Food Services (155030)
|
|
155031
|
Food Purchases
Purchases of raw or prepared food products. Does not include purchases by
departments for hospitality (153011, 153021, 153031, 153051)
|
|
155032
|
Food Service Durables/Utensils
Pots, pans, trays, cutlery, and utensils used in the storage, preparation
and serving of foods.
|
|
155033
|
Food Service Paper Goods
Paper goods used in the storage, preparation and serving of foods.
Includes paper napkins, tablecloths, etc.
|
|
155034
|
Food Service Soaps/Chemicals
Soaps and chemicals used for ware washing and the cleaning and sanitation
of food preparation and service facilities.
|
|
155035
|
Tableware
China,
flatware, glassware and other tableware used in food and dining services.
Does not include tablecloths, cloth napkins, etc.
|
|
155036
|
Beverages Alcoholic
Purchases of various alcoholic beverage products. Does not include purchases by departments
for hospitality (153011, 153021, 153031, 153051)
|
|
155037
|
Beverages Vending
Purchases of various beverage products for vending purposes.
|
|
155039
|
Other Food Service Supplies
Miscellaneous supplies used in the storage, preparation, and serving of
foods and operation of food service facilities, not more precisely classified
elsewhere.
|
|
Media & Library Purchases (155040)
|
|
155041
|
Audio/Visual Media Purchases
Films, video and audio discs and tapes.
|
|
155042
|
Books & Monograph Purchases
Published books and monographs.
|
|
155043
|
Subscriptions & Periodicals
Magazines, journals, newspapers, etc.
|
|
155049
|
Other Media & Library Supplies
Media not more precisely defined above including maps, musical scores,
photographs, etc.
|
|
Linen Purchases (155050)
|
|
155051
|
Linen Purchases
Clothware, including tablecloths, towels, washcloths, bed linen, etc.
Does not include disposables (155033) or draperies (155204).
|
|
Uniform Purchases (155060)
|
|
155061
|
Uniform Purchases
All types of uniforms including athletic and employee uniforms. Does not include coaches clothing (155014).
|
|
Office and Administrative Supplies (155070)
|
|
155071
|
Copy & Print Supplies
Includes all consumable supplies used in copying and printing such as
paper, ink, printer ribbons, toner and toner cartridges, print drums, laser
printer cartridges.
|
|
155072
|
Computer Supplies
Includes all consumable and non-consumable supplies used with computers
such as diskettes, magnetic tapes, storage cases, dust covers, cables, minor
accessories, etc. Does not include print supplies (155071), computers and
peripherals (155202), repair parts (155102), or software (155207)
|
|
155073
|
Office Supplies
Includes consumable office supplies such as paper, envelopes, folders,
stock forms, pencils, pens, paper clips, etc. Includes staplers, desk
accessories, etc. Does not include minor equipment such as calculators
(155206).
|
|
155074
|
Letterhead & Stationery
Includes consumable office supplies such as stationery with letterheads;
including paper, envelopes, etc.
|
|
155079
|
Other Office & Administrative Supplies
Administrative supplies not otherwise classified.
|
|
Equestrian Supplies (155080)
|
|
155081
|
Equine Riding Supplies
For Equestrian Center use only.
|
|
155082
|
Equine Feed Supplies
For Equestrian Center use only.
|
|
155083
|
Equine Bedding Supplies
For Equestrian Center use only.
|
|
155084
|
Equine Grooming Supplies
For Equestrian Center use only.
|
|
155085
|
Equine Misc Health Care Supplies
For Equestrian Center use only.
|
|
155086
|
Equine Purchases
For Equestrian Center use only.
|
|
155087
|
Equine Forage
For Equestrian Center use only.
|
|
155088
|
Equine Supplements
For Equestrian Center use only.
|
|
155089
|
Equine Grain
For Equestrian Center use only.
|
|
Maintenance, Repair, Construction Materials (155100)
|
|
155101
|
Building Materials & Supplies
Supplies and materials used in the construction, repair, and maintenance
of buildings and facilities except those more precisely defined in accounts
that follow. Examples: Steel studs, wallboard, fasteners, plaster, paint,
light bulbs, etc. Includes wall-to-wall carpeting, floor tile, and most
building construction components. Does not include non-capital and capital
equipment.
|
|
155102
|
Equipment Parts & Supplies
Parts and supplies used in the repair and maintenance of mobile and fixed
equipment, both capital and non-capital. Does not include vehicle parts and
supplies (155106).
|
|
155103
|
Cleaning/Custodial/Sanitation Supplies
Supplies and materials used in cleaning and sanitation. Examples include
brooms, mops, cleaning chemicals, floor finishes, and restroom paper
products. Does not include non-capital equipment (155205).
|
|
155104
|
Fuels and Lubricants
Gasoline, diesel fuel, lubricating oil, other fuels and lubricants. Does
not include heating fuel oil (170051).
|
|
155105
|
Grounds Supplies and Materials
Supplies and materials used in the construction, repair, and maintenance
of grounds. Includes landscaping materials, trees, shrubs, ground cover,
fertilizer, weed killer, etc.
|
|
155106
|
Vehicle Parts and Supplies
Parts and supplies used in the repair and maintenance of vehicles and
motorized equipment. Includes auto parts, tires, & batteries. Does not
include fuels and lubricants (155104).
|
|
155199
|
Other Maintenance/Repair/Construction Materials
Other supplies and materials used in the construction, maintenance and
repair of facilities and not more precisely defined above.
|
|
Equipment, Furnishings, Software - non-Capital (155200)
|
|
Equipment, furnishings, software, and other equipment-like items not
qualifying as capital equipment. Non-capital items are defined as having a
unit cost of less than $1,200, with a life expectancy of at least five years.
Where system components (computer, monitor, and other components excluding
printers) made to work as a complete unit are purchased together and the
total exceeds $1,200, they should be charged to a capital equipment account.
|
|
155201
|
Classroom/Laboratory/Medical Equipment - non-Capital
Classroom, laboratory, and medical non-capital equipment, not more
precisely defined below.
|
|
155202
|
Computers/Peripherals - non-Capital
Computers, monitors, printers, peripherals, etc. Includes external and
internal component additions. Does not include repair parts (155102) or software
(155207). See note above regarding systems.
|
|
155203
|
Food Service Equipment - non-Capital
Toasters, microwaves, and other small kitchen and food service equipment.
|
|
155204
|
Furniture and Furnishings - non-Capital
Desks, chairs, tables, credenzas, other furniture, draperies, area
carpets, wall hangings, artwork.
|
|
155205
|
Maintenance Tools/Equipment - non-Capital
Tools and other non-capital equipment used in the construction,
maintenance, and repair of buildings, grounds, and equipment.
|
|
155206
|
Office Equipment - non-Capital
Non-capital equipment used in offices and not more precisely defined.
Examples: calculators, electric staplers, shredders, small fax machines, etc.
Does not include computers and peripherals (155202) or furniture and
furnishings (155204).
|
|
155207
|
Software Purchases - non-Capital
All non-capital software.
|
|
155208
|
Telephone & Communications Equipment - non-Capital
Telephone and communications non-capital equipment.
|
|
155209
|
Fixed Equipment - Not Capital
Non-capital equipment affixed to a structure and not designed to be used
otherwise. Examples: drinking fountains, condensate pumps, transformers, etc.
|
|
155299
|
Other Non-Capital Equipment
Other non-capitalized equipment not more precisely defined above.
|
|
Other Supplies and Materials (155900)
|
|
155999
|
Other Supplies and Materials
Other supply and material purchases not otherwise or more precisely
defined above.
|
|
|
|
Inventory Purchases (157000)
|
|
Purchases of supplies, materials, or equipment into various University
stores maintained for retail resale, or for redistribution to another account
for consumption. For use only where the organization code being charged is an
audited inventory reflected as a balance sheet (asset) account in University
accounting system.
|
|
Inventory - Classroom, Laboratory, Medical Supplies (157010)
|
|
157011
|
Inventory - Classroom/Laboratory/Medical Supplies
Purchases of classroom, laboratory, and medical supplies into asset
inventories for redistribution to other University cost centers as used or
consumed.
|
|
Inventory - Food, Food Service Supplies (157020)
|
|
157021
|
Inventory - Food, Food Service Supplies
Purchases of food products and food service supplies into asset
inventories for redistribution to other University cost centers as used or
consumed.
|
|
Inventory - Maintenance Supplies (157030)
|
|
157031
|
Maintenance Supplies
Purchases of construction, maintenance, and cleaning supplies and
materials into asset inventories for resale or redistribution to other
University cost centers as used or consumed.
|
|
Inventory - Office Supplies (157040)
|
|
157041
|
Office Supplies
Purchases of office, copy, and computer supplies into asset inventories
for redistribution to other University cost centers as used or consumed.
|
|
Inventory - Postage (157050)
|
|
157051
|
Inventory - Postage
Purchases of U.S. postage into asset inventories for redistribution to
other University cost centers as used.
|
|
Inventory - Goods for Resale (157060)
|
|
157061
|
Goods for Resale (Retail)
Purchases of goods into asset inventories to be sold in their purchased
condition directly to retail to students, faculty, staff or the general
public. Includes University Bookstore inventory, Ice Center
and Rec Sports Center Pro Shop inventories. Does not include the purchase of
food or other raw products that are ingredients or components of items
produced by the University for resale as completed products (155031)
|
|
Other Inventory Purchases (157090)
|
|
157099
|
Other Inventory Purchases
Purchases of supplies and materials not more precisely defined above into
asset inventories for redistribution to other University cost centers as used
or consumed.
|
|
|
|
Services (160000)
|
|
Administrative Services (160010)
|
|
160011
|
Advertising
Payments to newspapers, magazines, radio and television stations, and
advertising agencies for employment or promotional advertising or for legal
notices.
|
|
160012
|
Dues and Memberships
Fees and assessments charged by organizations, associations, clubs and
other groups as a condition of membership.
|
|
160013
|
Printing and Copying
Charges for all types of printing and photocopying services, including
intra-departmental charges. Does not include charges for maintenance
contracts (even if the contract is billed on a per copy charge) for
department operated copiers (160104).
|
|
160014
|
Licenses & Permits
Charges by organizations and vendors for various licenses and
permits. Does not include charges for
software renewal license fees (160022) or building permits/license fees
(160199).
|
|
160019
|
Other Administrative Services
Miscellaneous administrative services not more precisely defined.
|
|
Computing, Computer Services (160020)
|
|
160021
|
Computer Maintenance and Repair
Computer maintenance and repair fees. Includes both individual repairs
and maintenance contracts.
|
|
160022
|
Software Maintenance/Support/Renewal Fees
On-going fees for the use and maintenance of computer programs. Includes
renewal license fees. Does not include purchases of software upgrades (155207
or 185201).
|
|
160023
|
Programming, Misc. Computer Consulting
Custom programming charges, software trouble-shooting, network
consulting, and similar expenses.
|
|
160024
|
IT Services Intra-University Charges
Usage or consulting fees levied by MCIS. Does not include computer
maintenance and repair charges (160021) or audio visual equipment maintenance
and repair (160103).
|
|
160026
|
IT Services Warranty Parts
Charges for parts associated with warranty repairs.
|
|
160027
|
IT Services Warranty Labor
Charges for labor associated with warranty repairs.
|
|
160029
|
Other Computing/Computer Services
Miscellaneous computing and computer services and fees not otherwise or
more precisely defined.
|
|
Consulting Fees, Professional Services, Honoraria (160030)
|
|
160031
|
Architects, Engineers
Fees for professional services paid to companies and non-employee
individuals in this specialty area. Does not include travel and expense
reimbursement (160036).
|
|
160032
|
Audit Services
Fees for professional services paid to companies and non-employee
individuals for this specialty area. Does not include travel and expense
reimbursement (160036).
|
|
160033
|
Facilitators, Instructors, Speakers
Fees for professional services paid to companies and non-employee
individuals for specialty areas. Honoraria given to facilitators,
instructors, visiting lecturers, etc. in lieu of payment for services. Does
not include individuals paid as employees. Does not include travel and
expense reimbursement (160036).
|
|
160034
|
Legal Fees
Fees for professional services paid to companies and non-employee
individuals for this specialty area. Does not include travel and expense
reimbursement (160036).
|
|
160035
|
Medical Providers
Fees for professional services paid to companies and non-employees for
this specialty area. Includes fees paid to doctors, nurses, physical
therapists, hospitals, ambulance services, emergency clinics, etc. Includes
reimbursements to individuals for medical services provided on behalf of the
University. Does not include travel and expense reimbursement (160036).
|
|
160036
|
Travel and Expenses for Service Providers
Authorized travel and other expenses of service providers. Includes
reimbursements and expenses paid directly.
|
|
160037
|
Student Stipends
Stipends paid to students.
|
|
160038
|
Human Research Subject Advances
Payments to individual research subjects.
|
|
160039
|
Other Consulting Professional Services
Fees for professional services paid to companies and non-employee
individuals not otherwise or more precisely defined. Does not include travel
and expense reimbursement (160036).
|
|
Database, Library, Audio/Visual Services (160040)
|
|
160041
|
Audio/Visual Media Rental
Rental of all types of audio/visual or library media or other types of
educational materials. Includes intra-University charges
|
|
160042
|
Binding Services
Charges for binding or re-binding of books, periodicals, journals.
|
|
160043
|
Database Fees
Access and usage fees charged by outside data base services. Also
includes the cost of purchasing mailing lists.
|
|
160044
|
Reprint and Page Charges
Charges for reprints, permission to copy or reprint, or publication.
|
|
160049
|
Other Media Services
Charges for miscellaneous media services not otherwise or more precisely
defined.
|
|
Postage, Freight, Shipping (160050)
|
|
160051
|
US Postage
Services provided by the U.S.
Postal Service. May include service charges to mail houses when not separable
from postage charges.
|
|
160052
|
Courier, Freight, Shipping Services
Incoming and outgoing transportation services provided by common carriers
such as UPS, Federal Express, and various trucking companies.
|
|
160059
|
Other Mailing and Shipping Services
Other mailing and shipping services not otherwise or more precisely
defined. Includes service fees for mail houses, printers, etc. to prepare
discount mailings to be turned over to the U.S. Postal Service. Does not
include the cost of U.S. Postage.
|
|
Equestrian Services (160060)
|
|
160061
|
Equine Dental Services
For Equestrian Center use only.
|
|
160062
|
Equine Chiropractic Services
For Equestrian Center use only.
|
|
160063
|
Equine Vaccines
For Equestrian Center use only.
|
|
160064
|
Equine Worming
For Equestrian Center use only.
|
|
160065
|
Equine Farrier Services
For Equestrian Center use only.
|
|
160066
|
Equine Misc Health Care Services
For Equestrian Center use only.
|
|
160067
|
Equine Transportation Services
For Equestrian Center use only.
|
|
Facility and Equipment Services (160100)
|
|
160101
|
Building Maintenance/Repair/Minor Construction
Building maintenance, repair, and construction not capitalized. Includes
time and material contracts, individual contracts and bid work, and
intra-University charges made to departments by Physical Facilities. Does not
include on-going service contracts.
|
|
160102
|
Building - Service Contracts
On-going service contracts for maintenance and repair of buildings. Used
only where contractor is on fixed fee or retainer, normally on an annual
basis, for specific work. Includes contracts where labor is provided for a
fixed fee on an annual basis and parts are provided at cost plus. Does not
include time and material contracts.
|
|
160103
|
Equipment - Maintenance and Repair
Equipment maintenance, repair services. Includes time and material
contracts, individual contracts and bid work, and intra-University charges
made to departments by Physical Facilities. Does not include on-going service
contracts. Does not include computer maintenance and repair (160021).
|
|
160104
|
Equipment - Service Contracts
On-going service contracts for maintenance and repair of equipment. Used
only where contractor is on fixed fee or retainer, normally on an annual
basis, for specific work. Includes contracts where labor is provided for a
fixed fee on an annual basis and parts are provided at cost plus. Includes
copier maintenance contracts. Does not include time and material contracts.
Does not include computer maintenance and repair (160021).
|
|
160105
|
Grounds Maintenance
Maintenance, repair, and construction work on University grounds.
Includes time and material contracts, individual contracts and bid work,
on-going service contracts, and intra-University charges made to departments
by Physical Facilities. Includes work on turf, trees, shrubbery, plantings,
walls, fences, gates, benches, markers, walks, and drives.
|
|
160106
|
Cleaning/Custodial/Sanitation Services
Cleaning, custodial, and sanitation services. Includes carpet and
upholstery shampooing. Includes intra-University charges made to departments
by Physical Facilities. Does not include solid waste removal (170101).
|
|
160107
|
Laundry and Dry Cleaning
Laundry and dry cleaning services for linen, uniforms, and draperies.
Includes linen rental services. Does not include carpet or area rug cleaning
or upholstery cleaning (160106).
|
|
160108
|
Pest Control
Pest control and exterminating services.
Includes intra-University charges made to departments by Physical Facilities.
|
|
160109
|
Moving/Hauling/Rigging Services
Moving, hauling, and rigging services. Includes intra-University charges
made to departments by Physical Facilities.
|
|
160110
|
Car and Truck Rental
Car and truck rental services. Does not include individual car and truck
rental while in travel status. Includes intra-University rentals from Motor
Pool for local use.
|
|
160111
|
Vehicle Maintenance and Repair
Maintenance and repair of vehicles and motorized equipment. Includes
intra-University charges made to departments by Physical Facilities.
|
|
160199
|
Other Facility and Equipment Services
Other services related to the maintenance, repair, and upkeep of
facilities and equipment. Includes building permits and license fees.
|
|
Athletic Fees (160210)
|
|
160211
|
Athletic Game Officials
Fees paid to athletic game officials for their services.
|
|
160212
|
Athletic Game Guarantees
Guarantees paid to athletic opponents. For use only by the Department of
Intercollegiate Athletics.
|
|
160213
|
Game Day Operations
Various charges for any services taking place to assist with game day
operations.
|
|
160214
|
Pre Season/Holiday Training
Various charges for expenses incurred for athletic training during the
pre season or holidays.
|
|
160219
|
Other Athletic Fees
Miscellaneous athletic services not more precisely defined.
|
|
Grants/Research Services (160220)
|
|
160221
|
Research Subject Payments
Payments to individual research subjects.
|
|
160222
|
Research Sub-contract <=$25,000
Payments for research grant sub-contracts less than or equal to $25,000.
|
|
160223
|
Research Sub-contract >$25,000
Payments for research grant sub-contracts greater than $25,000
|
|
160224
|
Instructional Sub-contract <=$25,000
Payments for instructional grant sub-contracts less than or equal to
$25,000.
|
|
160225
|
Instructional Sub-contract >$25,000
Payments for instructional grant sub-contracts greater than $25,000.
|
|
Student Field Trips (160230)
|
|
160231
|
Student Field Trips
Transportation, admissions, and other miscellaneous expenses related to
student field trips. Does not include overnight student travel (150051).
|
|
Banking and Finance Services (160310)
|
|
160311
|
Banking Services
Bank service charges.
|
|
160312
|
Bond Administration Fees
Bond administrative fees paid.
|
|
160313
|
Gain/Loss on Exchange
Accounting Office Use Only
|
|
160315
|
Returned Check Fees
Processing fees charged by the University for payments made by check,
where the checks are dishonored or
returned for any reason.
|
|
160319
|
Other Banking and Finance Services
Miscellaneous banking and finance services not more precisely defined.
|
|
Insurance (160320)
|
|
160321
|
Liability Insurance
Premiums paid for all casualty insurance except auto insurance.
|
|
160322
|
Property Insurance
Premiums paid for insurance coverage of buildings and contents.
|
|
160323
|
Vehicle Insurance
Premiums paid for vehicle insurance, including liability coverage.
|
|
160329
|
Other Insurance
Premiums paid for crime insurance, fidelity and surety bonds, etc. Does
not include health insurance or other employee benefit insurance.
|
|
Lease/Rental Payments (160330)
|
|
160331
|
Rental/Lease of non-Capital Items
Lease, rental, and lease-purchase payments for non-capital equipment.
|
|
160332
160333
|
Rental/Lease of Capital Items
Lease/rental payments for capital items. Does not include lease/purchase payments for cap items that become
University property at the end of the lease period (185301 or 186041).
Rental/Lease of Real Estate
Lease and rental payments for use of real estate. Does not include
lease/purchase payments for real estate that become University property at
the end of the lease period (186041).
|
|
Misc. Intra-University Services (160400)
|
|
In general, service categories above should be used for services as
applicable regardless of whether service was provided by an outside
contractor or another University department.
|
|
160401
|
Animal Lab Services
Intra-University charges for animal laboratory services.
|
|
160402
|
Applied Technologies Services
Intra-University charges for miscellaneous services provided by the
MCIS-Applied Technology Section. Does not include printing and copying
(160013), media charges (16004X), or equipment repair (160103).
|
|
160403
|
Chemistry MML Services
Intra-University charges for Molecular Microscopy Lab services.
|
|
160404
|
HDGS Services
Intra-University charges for miscellaneous services provided by Housing,
Dining, and Guest Services. Does not include charges for hosting (15300X),
housing of prospective employees while visiting campus (150031), or
lodging/meals expenses of contract service providers (160036).
|
|
160405
|
Public Safety Services
Intra-University charges for special services provided by the Department
of Public Safety.
|
|
160406
|
MU Cont Ed Services
Intra-University charges for Ed2Go online class instruction.
|
|
160407
|
IT Campus Partnerships
Intra-University charges for Service Level Agreements with Campus
Partnerships.
|
|
160421
|
Moving and Relocation
Intra-University charges for employees moving or relocating for the
Universitys purposes. Does not include prospective employee travel before
that time (150031).
|
|
160499
|
Other Intra-University Services
Other intra-University services not logically chargeable to an existing
Service account or otherwise or more precisely defined above
|
|
Other Services (160900)
|
|
160999
|
Other Services
Other purchased services not otherwise or more precisely defined above.
|
|
|
|
Telephone and Communication Services (163000)
|
|
Telephone Line and Equipment Rental (163010)
|
|
163011
|
Telephone Lines and Equipment Rental
Intra-University charges for telephone line and equipment rental.
|
|
163012
|
Telephone Cellular/Pagers
Intra-University charges for cellular phones and pagers.
|
|
163013
|
Cellular & Paging Rental
Intra-University charges for cellular phone and pager rentals.
|
|
163014
|
Cellular Usage
Intra-University charges for cellular phone usage.
|
|
Telephone Tolls (163020)
|
|
163021
|
Telephone Tolls
Intra-University charges for long distance calls.
|
|
Telecom Installation/Repair Charges (163030)
|
|
163031
|
Telecom Installation/Repair Charges
Intra-University charges for installation and repair of telephone and
data lines and equipment.
|
|
Data Line and Equipment Rental/Usage (163040)
|
|
163041
|
Data Lines and Equipment Rental
Intra-University charges for data line rental and equipment rental.
|
|
163042
|
Data Usage Charges
Intra-University charges for data line usage.
|
|
Video Lines and Equipment Rental/Usage (163050)
|
|
163051
|
Video Lines and Equipment Rental
Intra-University charges for video line and equipment rental.
|
|
163052
|
Video Usage Charges
Intra-University charges for video line usage, programming fees, etc.
|
|
|
|
Charge-outs (165000)
|
|
Charge-outs - Labor - Regular (165010)
|
|
165011
|
Chargeouts - Labor - Regular
Credit amounts generated from intra-university charges being made by one
department to another for the direct expense of wages, salaries and benefits.
|
|
165012
|
Chargeouts Labor Overtime
Credit amounts generated from intra-university charges being made by one
department to another for the direct expense of overtime wages.
|
|
Charge-outs - Labor -Student (165020)
|
|
165021
|
Chargeouts - Labor - Student
Credit amounts generated from intra-university charges being made
by one department to another for the direct expense of student wages.
|
|
Charge-outs - Materials/Parts (165030)
|
|
165031
|
Chargeouts Materials/Parts
Credit amounts generated from intra-university charges being made by one
department to another for supplies and materials.
|
|
Charge-outs - Services (165040)
|
|
165041
|
Chargeouts - Services
Credit amounts generated from intra-university charges being made
by one department to another for services being provided at a set or agreed
to rate.
|
|
Charge-outs IT Services (165050)
|
|
165051
|
Chargeouts IT Services
Credit amounts generated from intra-university charges being made by one
department to another for IT services being provided at a set or agreed to
rate.
|
|
165052
|
Chargeouts Network Operations
Credit amounts generated from intra-university charges being made by one
department to another for network operations.
|
|
|
|
Utility Charge-outs (166000)
|
|
166011
|
Electricity Charge Out
For Utility Enterprise use only.
|
|
166021
|
Steam Charge Out
For Utility Enterprise use only.
|
|
166031
|
Natural Gas Charge Out
For Utility Enterprise use only.
|
|
166041
|
Propane Charge Out
For Utility Enterprise use only.
|
|
166051
|
Fuel Oil Charge Out
For Utility Enterprise use only.
|
|
166061
|
Water Charge Out
For Utility Enterprise use only.
|
|
166071
|
Sewer Charge Out
For Utility Enterprise use only.
|
|
166081
|
Chilled Water Charge Out
For Utility Enterprise use only.
|
|
|
|
Utilities (170000)
|
|
Electricity (170010)
|
|
170011
|
Electricity
Purchases of electricity and transportation of electricity to campus.
|
|
Coal (170020)
|
|
170021
|
Coal
Purchases of coal and transportation of coal to campus.
|
|
Natural Gas (170030)
|
|
170031
|
Natural Gas - Power Plant
Purchases of natural gas and transportation of natural gas to the
University power plant on the Oxford
campus.
|
|
170039
|
Natural Gas - Other
Purchases of natural gas and transportation of natural gas to campus.
|
|
Propane Gas (170040)
|
|
170041
|
Propane Gas
Purchases of propane gas including delivery of that gas to campus.
|
|
Fuel Oil (170050)
|
|
170051
|
Fuel Oil
Purchases of fuel oil for heating including delivery of that fuel to
campus.
|
|
Water (170060)
|
|
170061
|
Water
Purchases of water and transportation of the water to campus.
|
|
Sewer (170070)
|
|
170071
|
Sewer
Fees for treatment of wastewater levied by municipalities accepting such
wastewater.
|
|
Softener, Water (170080)
|
|
170081
|
Water Softener
Purchases of salt for the softening of water and delivery of that salt to
campus.
|
|
Waste Removal (170100)
|
|
170101
|
Solid Waste Removal
Fees for the collection and disposal of solid waste from campus.
|
|
170102
|
Hazardous Material Removal
Fees for the collection and disposal of hazardous waste from campus.
|
|
Telephone Utilities (170110)
|
|
170111
|
Telephone Utilities Cellular/Page
Line rental, equipment rental, and usage charges for cellular and paging
service.
|
|
170112
|
Telephone Utilities - Local Services
Line rental, equipment rental and usage charges levied by providers of
local phone service to the University.
|
|
170113
|
Telephone Utilities - Long Distance Services
Line rental, equipment rental and usage charges levied by providers of
long distance phone service to the University. Does not include calls made on
telephone credit cards (calling cards).
|
|
170114
|
Telephone Utilities- Tolls
Usage charges for calls made on telephone credit cards (calling cards).
|
|
Network Services (170120)
|
|
170121
|
Network - Video Signal
Line rental, equipment rental, and usage charges for video signal being
provided to the University data and video network.
|
|
Utilities - Miscellaneous (170190)
|
|
170199
|
Utilities - Miscellaneous
Other utility charges not more precisely defined above.
|
|
|
|
Utilities Charge In (171000)
|
|
171011
|
Electricity Charge In
For Utility Enterprise use only.
|
|
171021
|
Steam Charge In
For Utility Enterprise use only.
|
|
171031
|
Natural Gas Charge In
For Utility Enterprise use only.
|
|
171041
|
Propane Charge In
For Utility Enterprise use only.
|
|
171051
|
Fuel Oil Charge In
For Utility Enterprise use only.
|
|
171061
|
Water Charge In
For Utility Enterprise use only.
|
|
171071
|
Sewer Charge In
For Utility Enterprise use only.
|
|
171081
|
Chilled Water Charge In
For Utility Enterprise use only.
|
|
|
|
Indirect Costs (175000)
|
|
Grant and Contract Facility and Administrative Charges (175010)
|
|
175011
|
Grant/Contract Facility and Administrative Charges
Charges for indirect costs made to contracts, grants, and other sponsored
programs.
|
|
Auxiliary Enterprise
Administrative Service Charge (175020)
|
|
175021
|
Auxiliary Enterprise
- Administrative Service Charge
Charges made by the University against auxiliary enterprises to cover
administrative expenses and general services provided to that auxiliary by
the University.
|
|
Regional Campus Administrative Service Charge (175030)
|
|
175031
|
Regional Campus Administrative Service Charge
Charges made by the University against the Regional Campuses to cover
administrative expenses and general services provided to those campuses.
|
|
Endowment Management Service Charge (175040)
|
|
175041
|
Endowment Management Service Charge
Charges made by the University against Endowment Funds to cover
administrative expenses of the University in management of those funds.
|
|
Other Indirect Costs and Administrative Charges (175090)
|
|
175099
|
Other Indirect Costs and Administrative Charges
Charges for indirect costs not otherwise defined. Includes non-credit
workshop/ conference indirect costs.
|
|
|
|
Scholarships, Fellowships, Awards (180000)
|
|
Scholarships and Awards (180010)
|
|
180011
180012
|
Scholarships
All costs of scholarships provided to students, excluding fellowships
(180021), fee waivers (180031) and athletic grants-in-aid (18004X).
Awards
All costs of awards and prizes provided to students, excluding
fellowships (180021), fee waivers (180031) and athletic grants-in-aid
(18004X).
|
|
Fellowships (180020)
|
|
180021
|
Fellowships
Financial assistance in the form of stipends, living allowances, research
support grants, or fee payments awarded to graduate students for which no
service to the University is required.
|
|
Student Aid Fee Waivers (180030)
|
|
180031
|
Student Aid Fee Waivers
Fee waivers granted as a form of student aid. Excludes GA and TF fee
waivers (133210) and staff and dependent fee waivers (1312XX).
|
|
Athletic Grants-in-Aid (180040)
|
|
180041
|
Athletic Grants-in-Aid
All costs of athletic grants-in-aid except textbook expenses (180042).
Does not include athletic achievement awards and prizes (155011).
|
|
180042
|
Athletic Grants - Textbooks
Costs of providing textbooks to athletic grant-in-aid recipients.
|
|
|
|
Participant Support Costs (182000)
|
|
Participant Stipends (182010)
|
|
182011
|
Participant Stipends
Stipends paid to participants in workshops, conferences, and similar
activities.
|
|
Participant Food/Lodging (182020)
|
|
182021
|
Participant Food & Lodging External
Costs of food and/or lodging provided to participants in workshops,
conferences, and similar activities externally.
|
|
182022
|
Participant Food & Lodging Internal
Costs of food and/or lodging provided to participants in workshops,
conferences, and similar activities internally.
|
|
Participant Travel (182030)
|
|
182031
|
Participant Travel
Travel costs of participants in workshops, conferences, and similar
activities.
|
|
Other Participant Costs (182090)
|
|
182099
|
Other Participant Costs
Costs related directly to the support of participants in workshops,
conferences, and similar activities that are not otherwise defined.
|
|
|
|
Capital Equipment (185000)
|
|
This category includes equipment, furnishings, and software having an
acquisition cost of $1,200 or more with a life expectancy of at least five
years. Where system components (computer, monitor, and other associated
components excluding printers) made to work as a complete unit are purchased
together and the total exceeds $1,200, they should be charged to a capital
equipment account. This category is not to be used for the cost of repairs or
modifications to previously purchased capital equipment (160021 or 160103).
|
|
Movable Equipment (185100)
|