| Banner Account Code | Title | Description |
| Salaries | ||
| Administrative Salaries | All personnel other than
personnel primarily employed in instruction, research or public
service who primarily have executive and administrative
responsibilities, and whose positions require recognized
professional achievement acquired by formal training or
equivalent experience. This classification includes
non-academic personnel who are exempt from the provisions of
the Federal Wage and Hour Law.
|
|
| 61110 | Administrative Salaries Regular | Administrative Salaries Regular |
| 61111 | Administrative Salaries Recovery | Administrative Salaries Recovery |
| 61120 | Administrative Salaries Temporary | Administrative Salaries Temporary |
| 61140 | Administrative Salaries Grad Asst | Administrative Salaries Graduate Assistant |
| 61150 | Administrative Salaries Longevity | Administrative Salaries Longevity |
| 61151 | Administrative Salaries Bonus | Administrative Salaries Bonus |
| 61170 | Administrative Cell Phone Allowance | Administrative Cell Phone Allowance |
| Faculty and Academic Salaries | All faculty members who hold academic rank, and who are directly engaged in instruction, departmental research or public service. Academic personnel may be employed either on a nine, ten, eleven or twelve-month service basis (academic year), compensated over a twelve-month period, hereinafter described as academic personnel, or on a twelve-month service basis (fiscal year), compensated over a twelve-month period, hereinafter referred to as twelve-month academic personnel. | |
| 61210 | Faculty Academic Salaries Regular | Faculty and Academic Salaries Regular |
| 61211 | Faculty Academic Salary Recovery | Faculty Academic Salary Recovery |
| 61215 | Faculty Academic Salaries Extra Pay | Faculty and Academic Salaries Extra Pay |
| 61220 | Faculty Academic Salaries Temp | Faculty Academic Salaries Temporary |
| 61230 | Faculty Academic Salaries Overload | Faculty Academic Salaries Overload |
| 61240 | Faculty Academic Salaries Grad Asst | Faculty Academic Salaries Graduate Assistant |
| 61250 | Faculty Academic Salaries Longevity | Faculty Academic Salaries Longevity |
| 61251 | Faculty Academic Salaries Bonus | Faculty Academic Salaries Bonus |
| 61270 | Faculty Cell Phone Allowance | Faculty Cell Phone Allowance |
| Clerical Support Salaries | All personnel other than executive, professional, academic, administrative, or student workers. | |
| 61310 | Clerical Support Salaries Regular | Clerical Support Salaries Regular |
| 61311 | Clerical Support Salary Recovery | Clerical Support Salary Recovery |
| 61320 | Clerical Support Salaries Temp | Clerical Support Salaries Temporary |
| 61330 | Clerical Support Salaries Overtime | Clerical Support Salaries Overtime |
| 61350 | Clerical Support Salaries Longevity | Clerical Support Salaries Longevity |
| 61351 | Clerical Support Salaries Bonus | Clerical Support Salaries Bonus |
| 61370 | Clerical Cell Phone Allowance | Clerical Cell Phone Allowance |
| Student Salaries and Wages | All personnel whose primary purpose for being at the institution or school is to be enrolled in an academic program of the institution or school. Student workers are temporary. Graduate students who are not "graduate assistants" are included. | |
| 61410 | Student Salaries and Wages RSWP | Students Salary and Wages Regular Student Work Program |
| 61420 | Student Salaries and Wages FWSP | Students Salary and Wages Federal Work Study Program |
| 61430 | Student Salaries and Wages Other | Students employed as hourly employees and paid on Staff Payroll |
| Medical School Residents | Included in this category are the payment for services performed by residents in the College of Medicine and Family Practice. | |
| 61510 | Medical School Residents | Medical School Residents |
| Professional Support Salaries | All personnel other than personnel primarily employed in instruction, research or public service who primarily have professional responsibilities, and whose positions require recognized professional achievement acquired by formal training or equivalent experience. This classification includes non-academic personnel who are exempt from the provisions of the Federal Wage and Hour Law. | |
| 61610 | Professional Supp Salaries Regular | Professional Support Salaries Regular |
| 61611 | Professional Supp Salaries Recovery | Professional Supp Salaries Recovery |
| 61620 | Professional Supp Salaries Temp | Professional Support Salaries Temporary |
| 61640 | Professional Supp Salaries Grad | Professional Support Salaries Graduate |
| 61650 | Professional Supp Salaries Long | Professional Support Salaries Longevity |
| 61651 | Professional Supp Salaries Bonus | Professional Support Salaries Bonus |
| 61660 | Professional Supp Salaries Grant | Professional Support Salaries Grant |
| 61670 | Professional Cell Phone Allowance | Professional Cell Phone Allowance |
| Employee Benefits | ||
| 62100 | TCRS Retirement | Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for employees. |
| 62101 | TCRS Retirement Teachers | Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for teachers. |
| 62102 | TCRS Retirement Admin Staff | Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for administrative employees and staff. |
| 62200 | ORP Retirement | Matching contributions to the Optional Retirement Plan. |
| 62201 | 401k Matching | Matching contribution to employee 401k Plan |
| 62300 | FICA | Matching contributions to FICA |
| 62400 | Medicare FICA | Matching contributions to FICA Medicare. |
| 62500 | Group Insurance | Matching group insurance premium for employees, matching insurance for residents. |
| 62600 | Unemployment Compensation | Expenses of unemployment compensation. |
| 62710 | Empl Scholar PC191 at ETSU | Employee at ETSU using a PC191 fee waiver |
| 62711 | Empl Scholar PC191 TBR school | Employee at another TBR school using a PC191 fee waiver |
| 62712 | Empl Scholar Staff Scholarship | Staff Scholarship for ETSU employees |
| 62714 | Empl Scholar Employee Audit | Employee auditing a class |
| 62715 | Empl Scholar Non-Credit | Employee registered for Non-Credit courses |
| 62720 | Fee Discount Spouse Depend ETSU | Employee spouse/dependent fee discount |
| 62721 | Fee Discount Spouse Depend TBR | Fee Discount Spouse Dependent TBR |
| 62722 | Fee Discount Spouse Depend UT | Fee Discount Spouse Dependent UT |
| 62880 | Compensated Absences | Compensated Absences |
| 62910 | Professional Privilege Tax | Professional Privilege Tax |
| 62920 | Rec Center Usage | Employee Recreation Center Usage fee |
| 62930 | OPEB | Other Post Retirement Benefits |
| 62940 | On Behalf of Retirees Expenses | Post Retirement Benefit |
| Travel | Travel expenses by employees, visitors or students who are participants in institutional or professional activities. It includes meals, automobile mileage, tickets on commercial carriers, taxi fares, motel and hotel accommodations, and rental charges for vehicles used in travel. | |
| 73110 | Individual Instate Travel Prof | Travel instate to workshops, conventions, seminars, and similar activities. |
| 73120 | Individual Instate Travel Instit | Travel instate on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Kingsport, etc. |
| 73130 | Individual Instate Travel Resident | Travel instate by COM or FM Residents to workshops, conventions, seminars, and similar activities. |
| 73210 | Individual Out of State or Country Prof | Travel out of state or country to workshops, conventions, seminars, and similar activities. |
| 73211 | Employee Procard Travel | Travel arrangements using the University ProCard |
| 73220 | Individual Out of State or Country Instit | Travel out of state on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Bristol, VA, etc. |
| 73230 | Individual Out of State or Country Residents | Travel out of state by COM or FM Residents to workshops, conventions, seminars, and similar activities. |
| 73310 | Teams and Groups Instate Prof | Travel instate by team or group to workshops, conventions, seminars, and similar activities. |
| 73320 | Teams and Groups Instate Instit | Travel instate by team or group on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Kingsport, etc. |
| 73410 | Teams Grps Out of State Ctry Prof | Travel out of state or country by team or group to workshops, conventions, seminars, and similar activities. |
| 73420 | Teams Grps Out of State Ctry Ins | Travel out of state or country by team or group on behalf of the department or university, student teaching travel, traveling to meetings, teaching in Bristol, VA, etc. |
| 73510 | Visitors Instate Professional | Travel instate to workshops, conventions, seminars, and similar activities by non-employee/non-student. |
| 73520 | Visitors Instate Institutional | Travel instate on behalf of the department or university by a non-employee/non-student. |
| 73610 | Visitors Out of State or Ctry Prof | Travel out of state or country to workshops, conventions, seminars, and similar activities outside of Tennessee by non-employee/non-student. |
| 73620 | Visitors Out of State or Ctry Inst | Travel out of state on behalf of the department or university outside of Tennessee by a non-employee/non-student. |
| 73710 | Moving Expenses | Employee moving expenses |
| 73800 | Athletic Recruitment Travel | Athletic Recruitment Travel - must be used for all athletic recruiting expense (coaches travel and student visits) |
| 73900 | Other Travel | Travel not describe in other account codes |
| Operating Expenses | ||
| Print/Dup/Film Proc | Cost of printing various materials and publications, duplicating materials, and processing film. | |
| 74110 | Printing of Supplies by Institution | Printing of tags, envelopes, letterheads, and other forms for use in offices and instructional activities which are printed by the ETSU University Press. |
| 74120 | Printing of Supplies Outside Instit | Printing of tags, envelopes, letterheads and other forms for use in offices and instructional activities which are printed outside ETSU. |
| 74130 | Duplicating and Copy by Institution | Cost of having materials duplicated or copied within the institution at a transfer rate. |
| 74140 | Duplicating and Copy Outside Instit | Cost of having materials duplicated or copied which are paid to parties outside the institution, including equipment rental and maintenance and duplicating supplies. |
| 74150 | Film Processing | Cost of having film developed or processed including photographs, microfilm, microfiche and similar services. |
| 74160 | Printing Publications by Instit | Cost of printing pamphlets, booklets, bulletins, handbills, newspapers, books and similar items by an institution-owned printing or service dept. |
| 74170 | Printing Pubs Outside Instit | Cost of printing same items as included in "By ETSU" except that the printing cost is incurred outside the institution. |
| 74190 | Other Print Duplic and Film Process | Other printing, duplicating, and binding not included in any of the above categories. Included would be the purchase of photographic services from both institutional and non-institutional agencies. |
| Communications and Shipping Costs | Cost of communication services and having mail and materials transported. | |
| 74210 | Instrument Charge | All basic telephone costs, including basic line charges, listings, etc. |
| 74220 | Telephone Long Distance | Long distance toll charges, watts lines, telegraph costs, and Tennessee Network toll charges. |
| 74230 | Postal Charges | Cost of postage and related items such as box rentals. |
| 74240 | Freight and Express Charges | Freight and express charges not included in cost of merchandise. Freight and shipping charges on supplies and other items generally should be charged to the same account code as the item acquired. |
| 74250 | Cable Television | Cable TV charges to dormitories. |
| 74260 | Telephone Installation | All telephone installation and repair charges by Office of Information Technology. |
| 74290 | Other Communication Shipping Costs | Communications and shipping costs not included in the above account code classifications. |
| 74291 | Telephone Cellular | Cellular telephone charges. |
| Maint/Repairs Services by Other | Includes cost of maintenance services performed or repairs made. Repairs to motorized equipment should be charged to motor vehicle operations. All supplies, materials or equipment purchased by the institution for use in performing maintenance or repairs should be charged to another account code as appropriate. | |
| 74310 | Equipment Maintenance | Cost of routine repairs and maintenance of office, plant equipment, laboratory, institutional and other equipment. |
| 74311 | Equipment Maintenance Contracts | Cost of contractual services for routine repairs and maintenance of office, plant equipment, laboratory, institutional and other equipment. |
| 74320 | Building Maintenance | Cost of upkeep in maintenance of buildings and facilities, including linen and towel service, garbage pickup, janitorial service, fire protection and pest control. |
| 74321 | Building Maintenance Contracts | Cost of contractual services for upkeep in maintenance of buildings and facilities, including linen and towel service, garbage pickup, janitorial service, fire protection and pest control. |
| 74330 | Maintenance of Grounds | Cost of upkeep of grounds. |
| 74331 | Maintenance of Grounds Contracts | Cost of contractual services for upkeep of grounds. |
| 74390 | Other Maintenance and Repairs | Maintenance repairs and services not included in any of the above account codes. |
| Professional and Admin Services | Expenses for professional and administrative services. | |
| 74430 | Software Maintenance | Cost of software maintenance services by non-institutional employees |
| 74440 | Consulting Services | Professional services, fees and expenses including travel, rendered by non-institutional personnel, including architects, accountants and engineers but excluding medical, legal, and advertising services described in other account codes. |
| 74441 | Prof Adm Serv Temporary | Cost of temporary professional administrative services |
| 74450 | Medical Services | Cost of medical services rendered by non-institutional employees. Includes doctor, hospital, and similar costs. |
| 74460 | Legal Services | Cost of legal services by non-institutional employees. |
| 74471 | Advertising Services Personnel | Cost of advertising including notices to the general public for personnel. |
| 74472 | Newspaper Display | Cost of advertising with a newspaper display |
| 74473 | Newspaper Classified | Cost of advertising with a newspaper classified ad |
| 74474 | Magazines Journals | Cost of advertising in a magazine or journal |
| 74475 | Radio Advertising | Cost of advertising on the radio |
| 74476 | TV Advertising | Cost of advertising on television |
| 74477 | Yellow Pages Advertising | Cost of advertising in the yellow pages |
| 74478 | Electronic Advertising | Cost of advertising other electronic advertising |
| 74479 | Advertising Other | Cost of advertising not covered by other account codes |
| 74480 | Dues and Subscriptions | Cost of professional dues, periodicals, journals, etc. Periodicals or other subscriptions which are part of organized libraries are not included in this account code classification. |
| 74481 | Membership Dues Accreditation | Costs of accreditation services. |
| 74490 | Other Professional and Admin Srvs | Includes court costs, appraisal fees, honorariums, notary costs, registration fees at conventions and other meetings. |
| 74491 | Other Prof Adm Athletic Game Exp | Includes cost of referees and other event staff for athletics events. |
| 74494 | Prof Adm Serv Data Proc | Cost of data processing services by non-institutional employees |
| Supplies | Includes a variety of tangible items which when applied to the use to which they are adapted, are consumed or if not consumed are of small unit value and subject to loss. | |
| 74510 | Supplies Office | Cost of such supplies as bond paper, envelopes, folders, ink, pencils, and other items necessary for the proper operation of an office. |
| 74520 | Supplies Instructional | Cost of supplies ordinarily used for classroom or general education purposes such as examination paper, visual aids, glass tubes, beakers, etc. |
| 74521 | Supplies Instructional Clinical | Cost of supplies ordinarily used for classroom or clinical education purposes. |
| 74530 | Supplies Operational | Cost of those items necessary for operations which are not covered in another category. For example: dishes, silverware, paper cups, household articles, clothing, etc.; supplies for the print shop, recreational supplies, janitorial - maintenance supplies, and agricultural supplies. |
| 74540 | Supplies Medical | Cost of medical supplies used in the treatment of patients. |
| 74550 | Supplies Bookstore | Cost of operational supplies purchased from the University Bookstore charged to the appropriate departmental accounts. |
| 74551 | Supplies Foodservice ARAMARK | Cost of food purchased from ARAMARK from departmental accounts. |
| 74552 | Supplies Food/Refreshments | Cost of food and refreshments purchased from sources other than ARAMARK |
| 74560 | Supplies DPA | Cost of operational supplies charged to the appropriate departmental accounts via departmental purchase orders (DPO). |
| 74570 | Supplies PROCARD | Cost of operational supplies charged to the appropriate departmental accounts via procurement card. (PROCARD) |
| 74580 | Supplies Purchase Order | Cost of operational supplies charged to the appropriate departmental accounts via University Purchase Orders. |
| 74595 | Supplies PO Sensitive | Cost of operational supplies which are considered sensitive items and are susceptible to theft. |
| 74597 | Supplies Library Database Access | Cost of library database access |
| 74598 | Supplies Equipment Trade-in | Amount allowed by a company on a piece of equipment being traded. |
| 74599 | Supplies Other | Supplies not classified in other account codes |
| Rental and Insurance | Amounts paid for the lease or rent of items and insurance premiums. | |
| 74610 | Operating Leases for Building | Payments for the occupancy of buildings for office space, storage, etc. |
| 74611 | Operating Leases for Land | Payments for the use of land: for example, agricultural, recreational, and other purposes including easements. |
| 74620 | Operating Leases Personal Property | Payments for the use of personal property: for example, automobile or van. |
| 74630 | Rentals Data Processing Equipment | Payments for the use of data processing equipment. |
| 74631 | Rentals Data Processing Software | Payments for the use of software. |
| 74632 | Rentals Other Equipment | Payments for the use of equipment excluding data processing and duplication equipment. Also includes film rentals. |
| 74639 | Rentals Other NonEquipment | Payments for the rental not described in 74630 - 74632 |
| 74650 | Insurance | Insurance payments or premiums including surety bonds, malpractice insurance, etc. |
| 74660 | Capital Leases | Lease payments for capital. |
| Awards/Indemnities | Payments made to individuals as a result of awards or indemnity for claims which are not based on or related to service rendered or to be rendered. | |
| 74760 | Awards to Employees | Employee Scholarship and Grants in Aid; includes cost of all awards recognizing meritorious service by employees. |
| 74790 | IntraUniversity Comp Tickets | Includes cost of tickets furnished other departments for individuals. |
| 74791 | Other Awards and Indemnities | Awards and indemnities not included in any of the above account code classifications. |
| Grants and Subsidies | Amounts provided to agencies, institutions or individuals in the form of a grant or subsidy which may not be identifiable with a particular cost but are made to offset all or a portion of costs which the recipient may be expected to incur in carrying out some activity or function. | |
| 74810 | Grants and Subsidies to Orgs | Grants and subsidies to counties, cities, state agencies, associations, commissions, clinics, hospitals, institutions, school districts and other organizations. |
| 74820 | Grants and Subsidies to Individuals | Grants or subsidies made to individual persons, including housing allowances. |
| 74830 | Training Costs for Employees | Includes tuition, enrollment fees, books, training fees, etc., for employer-directed training. |
| 74880 | Other Grants and Subsidies | Grants/subsidies not included in any of the above account code classifications. |
| 74881 | Game Guarantees | Payments made to educational institutions for game guarantees per approved contracts. |
| Other Services and Expenses | Any other expense which cannot appropriately be included in any other account code classification. | |
| 74910 | Cash Short and Over | Amount of cash over/short from reconciliation of receipts to actual deposits. |
| 74920 | Bad Debts | The amount of accounts receivable written off as uncollectible or the provision for doubtful accounts charged to current operations. Costs for collecting past-due accounts. |
| 74930 | Gain or Loss on Disposal of Fixed assets | Gain or loss on disposal of fixed assets |
| 74980 | Other Transfers to University | Used by the Foundation to record transfer made to the University |
| 74981 | In-Kind Expense | In-Kind expense related to in-kind gifts |
| 74982 | Other Services and Expenses | Any other expense which cannot appropriately be included in any other account code classification. |
| 74983 | Foundation Entertainment | Includes costs of entertainment, flowers, business meetings, etc., provided through accounts maintained in the ETSU Foundation. |
| 74990 | Late Payment Charges | Interest - Late Payment |
| Utilities and Fuel | Costs of utilities and fuel. Telephone and telegraph are not included. | |
| 75110 | Electricity | Cost of electricity utility service |
| 75111 | Electricity-MEAC Reimbursement | Electricity MEAC Reimbursement |
| 75120 | Water and Sewage | Cost of water and sewage utility services. |
| 75121 | Water and Sewage-MEAC Reimb | Water and ewage MEAC Reimbursement |
| 75130 | Natural Gas | Cost of natural gas utility services. |
| 75131 | Natural Gas MEAC Reimbursement | Natural gas MEAC Reimbursement |
| 75140 | Coal | Cost of coal acquired for use in utility services. |
| 75150 | Fuel Oil | Cost of fuel oil acquired for use in providing utility services. |
| 75190 | Other Utilities and Fuel | Cost of other utilities and fuels not included in the above. |
| Motor Vehicle Operation | Includes expenditures for operation and maintenance of motorized equipment, including automobiles, trucks, tractors, heavy road machinery, fire fighting equipment, airplanes, boats, lawn mowers, and various other motors used for operating sawmills, generators, etc. | |
| 75210 | Motor Fuel Oil Lubricants | Costs of gasoline, diesel fuel, kerosene, oil and lubricants. |
| 75220 | Tires and Tubes | Cost of tires and tubes for all purposes. |
| 75230 | Accessories and Parts | Cost of accessories and parts not included in cost of repairs. |
| 75240 | Repairs by Noninstitutional Agency | Costs of parts installed and labor charged by non-institutional agency. |
| 75290 | Other Motor Vehicle Operation | Includes cost of titles, license plates, etc. |
| Allocated Charges | ||
| 75310 | Prof and Admin Srvs by Instit Dept | Professional and Administrative Services by Institutional Dept. |
| 75311 | Prof and Admin Support | Professional and Administrative Support |
| 75312 | Prof and Admin Support COM FP | Professional and Administrative Support COM FP |
| 75313 | Prof and Admin Support Univ School | Professional and Administrative Support University School |
| 75314 | Prof and Admin Support Pharmacy | Professional and Administrative Support Pharmacy |
| 75315 | Physical Plant Work Orders | Physical Plant Work Orders |
| 75316 | Prof Adm Support Auxiliaries | Professional Administrative Support Auxiliaries |
| 75320 | Data Processing Allocations | Data Processing Allocations |
| 75330 | Renewal and Replacement Charges | Non-mandatory transfers to funds for Renewals and Replacements. |
| 75340 | Prorata Allocations | Prorata Allocations |
| 75350 | Other Allocations | Other Allocations |
| Stores for Resale | ||
| 76100 | Stores for Resale Reissue or Manuf | Stores For Resale, Reissue or Manufacturing |
| Departmental Revenues | ||
| 75410 | Departmental Revenues | |
| 75420 | Income from Services | Cash sales and charges. |
| 75430 | Commissions and Rebate | Commissions and rebates |
| 75440 | Student Activity Revenue | Admissions, fees, advertising sales, etc. |
| Capital Expenditures | ||
| 78110 | Office Equipment | Cost of all articles of furniture and equipment necessary to an office. This includes the cost of typewriters, adding machines, desks, tables, chairs, filing cases, copying equipment, and all other office equipment. |
| 78120 | Operational Equip | Includes the cost of equipment necessary for the operation of a department which is not covered elsewhere. For example, data processing equipment, printing presses, dressers, stoves, motor vehicles, and other furniture and equipment. |
| 78130 | Instructional Equip | This item includes all equipment used in the educational plant such as desks, chairs, tables; gymnasium apparatus and other equipment used in schools, parks, playgrounds, or other recreational centers; laboratory specimens and collections purchased for educational and research purposes; and similar items. |
| 78190 | Other Equipment | This code is to be used for the cost of all equipment not otherwise classified. |
| 78198 | Equipment Gift In Kind | Equipment in kind expense related to in kind gift |
| 78210 | Purchase of Land | Land acquired by purchase. |
| 78220 | Site Development and Improvement | This account code should include all costs for landscaping, grading, clearing, and demolition of old buildings not specifically performed for other improvements. |
| 78290 | Other Land Costs | Other land costs |
| 78291 | Capital Gift in Kind | Land in kind expense related to in kind gift |
| 78310 | Purchase of Buildings | Cost of buildings for occupancy purposes. |
| 78320 | Construction of Buildings | Includes cost of new construction, additions, and renovations. |
| 78390 | Other Building Costs | Building costs not included in other account codes. |
| 78391 | Capital Gift In Kind Bldgs | Buildings in kind expense related to in kind gift |
| 78410 | Parking Lots Streets Walks etc | Cost of installing and paving parking lots, streets, sidewalks and similar paved areas. |
| 78420 | Utility System Maint Operation | Cost of constructing and installing underground utility distribution system and other non-building permanent improvements for the operation of Maintenance and Physical Plant. Included are telephone distribution lines owned by the institution, central utility monitoring systems, central clock, etc. |
| 78490 | Other Improvements | Capitalized other improvements not included in the above account code classification. |
| 78491 | Capital Gift In Kind Improvements | Capital improvements in kind expense related to in kind gift |
| 78510 | Books | Books purchased for addition to the library. |
| 78511 | Books Standing Order | Books Standing Order |
| 78520 | Periodicals | Includes subscriptions to magazines and collections. |
| 78530 | Binding | Cost of rebinding books or having magazines placed in permanent binders. |
| 78540 | Films | Film strips and similar materials. |
| 78550 | Microforms | Microfilm, microfiche, and similar materials. |
| 78580 | Other Library | Other library holdings not included in the above account code classifications. |
| 78581 | Computerware Standing Order | |
| 78582 | Video Media | |
| 78583 | Capital Gift In Kind Library | Library in kind expense related to in kind gift |
| 78610 | Capitalized Software | Capitalized Software |
| Scholarships and Fellowships | Amounts transferred to other funds and treated as an expense or transfer item and amounts paid from operating funds for interest. | |
| 79710 | Scholarships APS | Scholarships-Work Scholarship Program |
| 79711 | Scholarships Staff | Enrollment or registration fees paid or remitted on behalf of an employee under an employees scholarship program. |
| 79712 | Scholarships | Scholarships |
| 79713 | Performance Out of State Waivers | Performance out of State Waivers |
| 79715 | Employee Educational Reimbursement | Reimbursement to employees submitting Tuition and Maintenance Fee Reimbursement Form for P-130. |
| 79720 | Fellowships | Fellowships |
| 79730 | Athletic Scholarships | Costs of student athletes who are engaged in intercollegiate athletics. Included are fees and other student charges, meals, lodging, books, laundry, allowances, etc. |
| 79731 | Athletic Scholarships Contra | Athletic Scholarships contra account |
| 79732 | Athletic Scholarships Summer | Cost of summer athletic scholarships |
| 79740 | Sponsored Projects Fee Remissions | Enrollment or registration fees paid or remitted under sponsored grants and contracts. |
| 79745 | Grad Assistant Fee Remissions | Fee remission for graduate assistants |
| 79750 | Statutory Fee Remission | Fee remissions for senior citizens, handicapped, or others under provisions of State law. Does not apply to employees. |
| Depreciation Expense | ||
| 7A100 | Equipment Depreciation | |
| 7A110 | Equipment Depreciation Prior Yrs | |
| 7A200 | Buildings Depreciation | |
| 7A300 | Improve and Infrastructure Deprec | |
| 7A400 | Library Holdings Depreciation | |
| 7A500 | Software Amortization | |
| Grant Related Expense Items | ||
| 79800 | Indirect Cost Expense | Account code used in Current Restricted Fund and Loan Fund to designate indirect cost charges. |
| Other Nonoperating Expense Items | ||
| 79880 | Interest on Capital Asset Debt | |
| 79900 | Bond Issuance Cost | |
| 79920 | Other Costs Trustee Fees | |
| Loan Fund Deductions | ||
| 79940 | Principal Returned to Federal Govt | |
| 79941 | Principal Returned to State | |
| 79942 | NDSL Tea P and I 10 15B | |
| 79944 | P&I Canc-Teach-Subject | |
| 79945 | P&I Canc-Teach-Other | |
| 79950 | P&I Canc-Death/Disability | |
| 79951 | Total Headstart P and I 15 | |
| 79952 | Volunteer Serv P and I15 | |
| 79954 | P and I Canc-Law Enforce | |
| 79960 | Total Loan Cancel-Bankrupt | |
| 79961 | P and I Nurse Med Tech | |
| 79965 | P and I Child Fam Early Int | |
| 79970 | Total Loan Canc Mil 12 5b | |
| 79971 | Total Loan Canc Mil 12 5a | |
| 79972 | Total P and I Write Offs | |
| 79973 | Total P and I Assigned | |
| 79975 | Total Admin Other Costs | |
| 79978 | Total Bad Debt Exp | |
| 79980 | Total Collection Expense | |
| 79983 | Total Other Fund Deductions | |
| 79985 | Total Litigation Exp | |
| Transfers | Amounts transferred to other funds and treated as an expense or transfer item and amounts paid from operating funds for interest. | |
| 81110 | Retirement of Indebtedness | |
| 81150 | Transfer from Other Funds to ROI | |
| 81200 | Renewal and Replacement | |
| 81300 | Loan Fund Matching | |
| 82100 | Transfers to Unexpended Plant | |
| 82200 | Transfers to Renew and Replace | |
| 82300 | Transfers to Other Funds | |
| 82310 | Transfer to Unrestricted | |
| 82315 | Transfer to Restricted | |
| 82320 | Transfer to Loan Fund | |
| 82325 | Transfers to Endowment | |
| 82330 | Transfers to Retire of Indebtness | |
| 82380 | Transfer to Reserves | |
| 82400 | Transfers from Unexpended Plant | |
| 82500 | Transfers from Renew and Replace | |
| 82600 | Transfers from Other Funds | |
| 82601 | Transfers from Debt Retirement | |
| 82605 | Transfers from Unrestricted E and G | |
| 82610 | Transfers from Restricted | |
| 82625 | Transfers from Endowment | |
| 82680 | Transfer from Reserves |