Miami
University

Banner - Direct Expense Account Code Definitions - Chart C


This list contains the definitions of Banner 6-digit Direct Expense Account codes for Chart C (MiamiUniversity), providing a brief description of the significance of each of these codes.

The 6-digit Banner Account code and Index code will provide a valid account string for a Banner transaction. Only Level 3 of the Direct Expense Account code list is used on transactions, such as inter-departmental charges, requisitions, travel expense reports, and POs. Levels 1 and 2 are used for budgeting and reporting purposes and cannot be used in accounting transactions. The third level of the Banner Account code is represented by an underlined title in this listing, with the Account code to the left of the title.

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.

Travel Expenses TEM (150100)

150111

Lodging Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Lodging or Private Residence. This code should be applied when reconciling charges for applicable P Card transactions.

150121

Miscellaneous Travel Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Baggage, Laundry, Internet/Meeting, Parking, Phone, or Tolls. This account code should be applied when reconciling charges for applicable P Card transactions.

150131

Travel Per Diem Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Per Diem or Incidentals. This account code should not be used in any manual transaction outside of the TEM system.

150141

Transportation Expenses (TEM)
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Mileage, Fuel, Rental Vehicle, Travel Agency Service Fees, Public Transit, Airfare. This code should be applied when reconciling charges for applicable P Card transactions.

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.

Travel (TEM) Hosting (153060)

153061

Travel Hosting
This expense code is automatically applied when used in the Travel Expense Management (TEM) system and the transaction item is Hosting. This code should not be used in any manual transaction outside of the TEM system.

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 $5,000 or more and useful life of one year or more). 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) or Adidas Apparel (155065)

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).

155065

Adidas Apparel Purchases
Athletic and employee uniform apparel purchased from Adidas.  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 $5,000, with a useful life of one year or more. Where system components (computer, monitor, and other components excluding printers) made to work as a complete unit are purchased together and the total exceeds $5,000, 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).

160017

Cellular & Telephone Charges

Line rental, equipment rental, and usage charges levied by providers of local, long distance, and cellular services to the University. Does not include intra-departmental charges (163000 account code series)

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 thechecks 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

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).

160333

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 University's 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) Accounts in this section are to be used by Auxiliary Units only

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) - this section is inactive

170111

Telephone Utilities - Cellular/Page - inactive
Line rental, equipment rental, and usage charges for cellular and paging service.

170112

Telephone Utilities - Local Services - inactive
Line rental, equipment rental and usage charges levied by providers of local phone service to the University.

170113

Telephone Utilities - Long Distance Services - inactive
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 - inactive
Usage charges for calls made on telephone credit cards (calling cards).

Network Services (170120) - this section is inactive

170121

Network - Video Signal - inactive
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, having an acquisition cost of $5,000 or software having an acquisition of $100,000.00 or more with a useful life of one year or more. Where system components (computer, monitor, and other associated components excluding printers) made to work as a complete unit are purchased together and the purchasing total exceeds $5,000, 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)

 

Movable equipment is defined as that equipment which is portable, or that which though affixed to a floor, wall, ground, or other fixed object can easily be disconnected and moved to a new location that which is not considered part of the building systems. Furnaces, ventilation systems, condensate pumps, water fountains, built-in furniture, etc. are considered Affixed equipment and immovable. Window air conditioners, computers, data equipment on racks, computer projectors affixed to the ceiling, modular furniture affixed to the wall, etc. are considered movable equipment.

185101

Classroom/Laboratory/Medical Equipment - Capital
Academic, classroom, laboratory, and medical capital equipment meeting the criteria for movable capital equipment.

185102

Computers/Peripherals - Capital
Computers, computer systems, monitors, printers, and other peripherals meeting the criteria for movable capital equipment.

185103

Office Equipment - Capital
Copiers, fax machines, shredders, and other office machines meeting the criteria for movable capital equipment. Does not include furniture and furnishings (185104).

185104

Furniture and Furnishings - Capital
Desks, tables, credenzas, other furniture, draperies, area carpets, artwork, etc., meeting the criteria for movable capital equipment.

185105

Telephone & Communications Equipment - Capital
Telephone and communications items meeting the criteria for movable capital equipment.

185106

Food Service Equipment - Capital
Appliances, stoves, ovens, refrigerators, freezers, counters, tables, dishwashing machines, etc., meeting the criteria for movable capital equipment.

185107

Maintenance Tools and Equipment - Capital
Tools and equipment used for the maintenance, repair and construction of buildings, grounds, and other equipment and meeting the criteria for movable capital equipment. Includes portable, mobile, and stationary tools; motorized equipment such as utility vehicles, tractors, mowers, generators, welders, etc.; and other equipment such as utility trailers. Does not include motor vehicles such as trucks, cars, etc. (185108).

185108

Vehicles/Airplanes
Automobiles, trucks, and other motorized vehicles normally licensed and designed to be driven on public streets and roads. Includes semi-trailers, street-sweepers, etc.

185199

Other Capital Equipment
Other items meeting the criteria for movable capital equipment and not otherwise or more precisely defined above.

Software - Capital (185200)

185201

Software - Capital
Computer software having an individual acquisition cost of $100,000 or more. Includes installation costs and fees paid to vendors for initial training of University staff.

Equipment Lease Purchase Payments - Capital (185300)

185301

Lease/Purchase Payments - Capital Equipment
Payments for lease/purchase agreements or installment purchase plans of capital equipment.

Immovable Equipment (185400)

185400

Fixed Asset-Capital Capital Equipment acquisition with a cost of $5,000.00 or more which is not movable and is affixed to infrastructure or building. Examples are, furnaces, ventilation systems, condensate pumps, water fountains, built-in furniture, etc. are considered affixed equipment and immovable.

Land, Building, Capital Improvements (186000)

Land (186010)

186011

Land
Costs of land acquisitions, easements, rights of way, surveyor fees for land purchases, title fees, etc.

Buildings (186020)

186021

Buildings
Costs of purchase or construction of buildings or additions and betterments thereto. Includes the original complement of fixed equipment.

Fixed Equipment (186030)

 

Fixed equipment is defined as stationary equipment that is necessary to the functioning of a building. Includes elevators, furnaces, water softeners, etc.

186031

Fixed Capital Equipment - Additional
Costs of purchasing and installing fixed equipment that supplements the original complement of fixed equipment.

186032

Fixed Capital Equipment - Replacement
Costs of purchasing and installing replacement fixed equipment.

Debt Payments on Capital Improvements (186040)

186041

Lease/Purchase Payments - Capital Improvements
Payments of principal and interest for Capital Improvements including capital leases, bonds, loans, and other forms of debt.

Capital Improvements - Other (186090)

186099

Other Capital Improvements
Costs of improvements to land, such as roadways, bridges, parking lots, walks, water, sewage, and drainage systems, landscaping, etc.