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 (Miami University), 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 FeesRegistration fees paid to organizations and companies for meetings and conferences.

Employee Travel (150020)

150021 Employee Domestic TravelAll 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 TravelAll 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 TravelAll 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 TravelAll 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 TravelAll 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 HospitalityCosts 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 GuestsCosts 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 ChargesCosts incurred at the Climer guest lodge and Simpson-Shade House for room usage by guests of the University.

153051 Hosting - AthleticRecruiting 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 HostingThis 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 SuppliesSupplies and materials for athletic/sports programs, recreational programs, and physical education sports classes. Does not include Uniforms (155061) or Adidas Apparel (155065)

155012 Trainer SuppliesSupplies and materials for athletic and sports training programs.

155013 Team SuppliesSupplies and materials for athletic/sports teams.

155014 Coaches Clothing/SuppliesSupplies and materials for athletic/sports coaches.

155015 Athletic AwardsSupplies and materials for athletic achievement awards and prizes.

155016 Beverage ServiceSupplies and materials for beverage services related to athletic/sports and recreational programs.

155017 Film & Photographic WorkSupplies 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 SuppliesSupplies and materials for classroom, laboratory, or other academic use or for use in the delivery of medical services.

155022 Storeroom SuppliesSupplies and materials for storeroom items for academic use.

Food Services (155030)

155031 Food PurchasesPurchases of raw or prepared food products. Does not include purchases by departments for hospitality (153011, 153021, 153031, 153051)

155032 Food Service Durables/UtensilsPots, pans, trays, cutlery, and utensils used in the storage, preparation and serving of foods.

155033 Food Service Paper GoodsPaper 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 TablewareChina, flatware, glassware and other tableware used in food and dining services. Does not include tablecloths, cloth napkins, etc.

155036 Beverages – AlcoholicPurchases of various alcoholic beverage products. Does not include purchases by departments for hospitality (153011, 153021, 153031, 153051)

155037 Beverages – VendingPurchases of various beverage products for vending purposes.

155039 Other Food Service SuppliesMiscellaneous 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 PurchasesFilms, video and audio discs and tapes.

155042 Books & Monograph PurchasesPublished books and monographs.

155043 Subscriptions & PeriodicalsMagazines, journals, newspapers, etc.

155049 Other Media & Library SuppliesMedia not more precisely defined above including maps, musical scores, photographs, etc.

Linen Purchases (155050)

155051 Linen PurchasesClothware, including tablecloths, towels, washcloths, bed linen, etc. Does not include disposables (155033) or draperies (155204).

Uniform Purchases (155060)

155061 Uniform PurchasesAll types of uniforms including athletic and employee uniforms. Does not include coaches clothing (155014).

155065 Adidas Apparel PurchasesAthletic and employee uniform apparel purchased from Adidas. Does not include coaches clothing (155014).

Office and Administrative Supplies (155070)

155071 Copy & Print SuppliesIncludes 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 SuppliesIncludes 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 SuppliesIncludes 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 & StationeryIncludes consumable office supplies such as stationery with letterheads; including paper, envelopes, etc.

155079 Other Office & Administrative SuppliesAdministrative supplies not otherwise classified.

Equestrian Supplies (155080)

155081 Equine Riding SuppliesFor Equestrian Center use only.

155082 Equine Feed SuppliesFor Equestrian Center use only.

155083 Equine Bedding SuppliesFor Equestrian Center use only.

155084 Equine Grooming SuppliesFor Equestrian Center use only.

155085 Equine Misc Health Care SuppliesFor Equestrian Center use only.

155086 Equine PurchasesFor Equestrian Center use only.

155087 Equine ForageFor Equestrian Center use only.

155088 Equine SupplementsFor Equestrian Center use only.

155089 Equine Grain

For Equestrian Center use only.

Maintenance, Repair, Construction Materials (155100)

155101 Building Materials & SuppliesSupplies 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 & SuppliesParts 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 SuppliesSupplies 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 LubricantsGasoline, diesel fuel, lubricating oil, other fuels and lubricants. Does not include heating fuel oil (170051).

155105 Grounds Supplies and MaterialsSupplies 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 SuppliesParts 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 MaterialsOther 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-CapitalClassroom, laboratory, and medical non-capital equipment, not more precisely defined below.

155202 Computers/Peripherals - non-CapitalComputers, 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-CapitalToasters, microwaves, and other small kitchen and food service equipment.

155204 Furniture and Furnishings - non-CapitalDesks, chairs, tables, credenzas, other furniture, draperies, area carpets, wall hangings, artwork.

155205 Maintenance Tools/Equipment - non-CapitalTools and other non-capital equipment used in the construction, maintenance, and repair of buildings, grounds, and equipment.

155206 Office Equipment - non-CapitalNon-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-CapitalAll non-capital software.

155208 Telephone & Communications Equipment - non-CapitalTelephone and communications non-capital equipment.

155209 Fixed Equipment - Not CapitalNon-capital equipment affixed to a structure and not designed to be used otherwise. Examples: drinking fountains, condensate pumps, transformers, etc.

155299 Other Non-Capital EquipmentOther non-capitalized equipment not more precisely defined above.

Other Supplies and Materials (155900)

155999 Other Supplies and MaterialsOther 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 SuppliesPurchases 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 SuppliesPurchases 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 SuppliesPurchases 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 SuppliesPurchases 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 - PostagePurchases 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 PurchasesPurchases 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 AdvertisingPayments to newspapers, magazines, radio and television stations, and advertising agencies for employment or promotional advertising or for legal notices.

160012 Dues and MembershipsFees and assessments charged by organizations, associations, clubs and other groups as a condition of membership.

160013 Printing and CopyingCharges 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 & PermitsCharges 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 ChargesLine 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 ServicesMiscellaneous administrative services not more precisely defined.

Computing, Computer Services (160020)

160021 Computer Maintenance and RepairComputer maintenance and repair fees. Includes both individual repairs and maintenance contracts.

160022 Software Maintenance/Support/Renewal FeesOn-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 ConsultingCustom programming charges, software trouble-shooting, network consulting, and similar expenses.

160024 IT Services Intra-University ChargesUsage 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 – PartsCharges for parts associated with warranty repairs.

160027 IT Services Warranty – LaborCharges for labor associated with warranty repairs.

160029 Other Computing/Computer ServicesMiscellaneous computing and computer services and fees not otherwise or more precisely defined.

Consulting Fees, Professional Services, Honoraria (160030)

160031 Architects, EngineersFees for professional services paid to companies and non-employee individuals in this specialty area. Does not include travel and expense reimbursement (160036).

160032 Audit ServicesFees 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, SpeakersFees 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 FeesFees for professional services paid to companies and non-employee individuals for this specialty area. Does not include travel and expense reimbursement (160036).

160035 Medical ProvidersFees 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 ProvidersAuthorized travel and other expenses of service providers. Includes reimbursements and expenses paid directly.

160037 Student StipendsStipends paid to students.

160038 Human Research Subject AdvancesPayments to individual research subjects.

160039 Other Consulting Professional ServicesFees 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 RentalRental of all types of audio/visual or library media or other types of educational materials. Includes intra-University charges

160042 Binding ServicesCharges for binding or re-binding of books, periodicals, journals.

160043 Database FeesAccess and usage fees charged by outside data base services. Also includes the cost of purchasing mailing lists.

160044 Reprint and Page ChargesCharges for reprints, permission to copy or reprint, or publication.

160049 Other Media ServicesCharges for miscellaneous media services not otherwise or more precisely defined.

Postage, Freight, Shipping (160050)

160051 US PostageServices provided by the U.S. Postal Service. May include service charges to mail houses when not separable from postage charges.

160052 Courier, Freight, Shipping ServicesIncoming and outgoing transportation services provided by common carriers such as UPS, Federal Express, and various trucking companies.

160059 Other Mailing and Shipping ServicesOther 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 ServicesFor Equestrian Center use only.

160062 Equine Chiropractic ServicesFor Equestrian Center use only.

160063 Equine VaccinesFor Equestrian Center use only.

160064 Equine WormingFor Equestrian Center use only.

160065 Equine Farrier Services

For Equestrian Center use only.

160066 Equine Misc Health Care ServicesFor Equestrian Center use only.

160067 Equine Transportation ServicesFor Equestrian Center use only.

Facility and Equipment Services (160100)

160101 Building – Maintenance/Repair/Minor ConstructionBuilding 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 ContractsOn-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 RepairEquipment 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 ContractsOn-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 MaintenanceMaintenance, 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 ServicesCleaning, 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 ControlPest control and exterminating services. Includes intra-University charges made to departments by Physical Facilities.

160109 Moving/Hauling/Rigging ServicesMoving, hauling, and rigging services. Includes intra-University charges made to departments by Physical Facilities.

160110 Car and Truck RentalCar 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 RepairMaintenance and repair of vehicles and motorized equipment. Includes intra-University charges made to departments by Physical Facilities.

160199 Other Facility and Equipment ServicesOther services related to the maintenance, repair, and upkeep of facilities and equipment. Includes building permits and license fees.

Athletic Fees (160210)

160211 Athletic Game OfficialsFees paid to athletic game officials for their services.

160212 Athletic Game GuaranteesGuarantees paid to athletic opponents. For use only by the Department of Intercollegiate Athletics.

160213 Game Day OperationsVarious charges for any services taking place to assist with game day operations.

160214 Pre Season/Holiday TrainingVarious charges for expenses incurred for athletic training during the pre season or holidays.

160219 Other Athletic FeesMiscellaneous athletic services not more precisely defined.

Grants/Research Services (160220)

160221 Research Subject PaymentsPayments 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 >$25,000Payments for research grant sub-contracts greater than $25,000

160224 Instructional Sub-contract <=$25,000Payments for instructional grant sub-contracts less than or equal to $25,000.

160225 Instructional Sub-contract >$25,000Payments for instructional grant sub-contracts greater than $25,000.

Student Field Trips (160230)

160231 Student Field TripsTransportation, admissions, and other miscellaneous expenses related to student field trips. Does not include overnight student travel (150051).

Banking and Finance Services (160310)

160311 Banking ServicesBank service charges.

160312 Bond Administration FeesBond administrative fees paid.

160313 Gain/Loss on ExchangeAccounting Office Use Only

160315 Returned Check FeesProcessing 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 ServicesMiscellaneous banking and finance services not more precisely defined.

Insurance (160320)

160321 Liability InsurancePremiums paid for all casualty insurance except auto insurance.

160322 Property InsurancePremiums paid for insurance coverage of buildings and contents.

160323 Vehicle InsurancePremiums paid for vehicle insurance, including liability coverage.

160329 Other InsurancePremiums 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 ItemsLease, rental, and lease-purchase payments for non-capital equipment.

160332

160333

Rental/Lease of Capital ItemsLease/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 EstateLease 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 ServicesIntra-University charges for animal laboratory services.

160402 Applied Technologies ServicesIntra-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 ServicesIntra-University charges for Molecular Microscopy Lab services.

160404 HDGS ServicesIntra-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 ServicesIntra-University charges for special services provided by the Department of Public Safety.

160406 MU Cont Ed ServicesIntra-University charges for Ed2Go online class instruction.

160407 IT Campus PartnershipsIntra-University charges for Service Level Agreements with Campus Partnerships.

160421 Moving and RelocationIntra-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 ServicesOther intra-University services not logically chargeable to an existing Service account or otherwise or more precisely defined above

Other Services (160900)

160999 Other ServicesOther 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 RentalIntra-University charges for telephone line and equipment rental.

163012 Telephone Cellular/PagersIntra-University charges for cellular phones and pagers.

163013 Cellular & Paging RentalIntra-University charges for cellular phone and pager rentals.

163014 Cellular UsageIntra-University charges for cellular phone usage.

Telephone Tolls (163020)

163021 Telephone TollsIntra-University charges for long distance calls.

Telecom Installation/Repair Charges (163030)

163031 Telecom Installation/Repair ChargesIntra-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 RentalIntra-University charges for data line rental and equipment rental.

163042 Data Usage ChargesIntra-University charges for data line usage.

Video Lines and Equipment Rental/Usage (163050)

163051 Video Lines and Equipment RentalIntra-University charges for video line and equipment rental.

163052 Video Usage ChargesIntra-University charges for video line usage, programming fees, etc.

Charge-outs (165000)

Charge-outs - Labor - Regular (165010)

165011 Chargeouts - Labor - RegularCredit 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 – OvertimeCredit 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 - StudentCredit 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/PartsCredit amounts generated from intra-university charges being made by one department to another for supplies and materials.

Charge-outs - Services (165040)

165041 Chargeouts - ServicesCredit 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 ServicesCredit 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 OperationsCredit amounts generated from intra-university charges being made by one department to another for network operations.

Utility Charge-outs (166000)

166011 Electricity Charge OutFor Utility Enterprise use only.

166021 Steam Charge OutFor Utility Enterprise use only.

166031 Natural Gas Charge OutFor Utility Enterprise use only.

166041 Propane Charge OutFor Utility Enterprise use only.

166051 Fuel Oil Charge OutFor Utility Enterprise use only.

166061 Water Charge OutFor Utility Enterprise use only.

166071 Sewer Charge OutFor Utility Enterprise use only.

166081 Chilled Water Charge OutFor Utility Enterprise use only.

Utilities (170000) Accounts in this section are to be used by Auxiliary Units only

Electricity (170010)

170011 ElectricityPurchases of electricity and transportation of electricity to campus.

Coal (170020)

170021 CoalPurchases of coal and transportation of coal to campus.

Natural Gas (170030)

170031 Natural Gas - Power PlantPurchases of natural gas and transportation of natural gas to the University power plant on the Oxford campus.

170039 Natural Gas - OtherPurchases of natural gas and transportation of natural gas to campus.

Propane Gas (170040)

170041 Propane GasPurchases of propane gas including delivery of that gas to campus.

Fuel Oil (170050)

170051 Fuel OilPurchases of fuel oil for heating including delivery of that fuel to campus.

Water (170060)

170061 WaterPurchases of water and transportation of the water to campus.

Sewer (170070)

170071 SewerFees for treatment of wastewater levied by municipalities accepting such wastewater.

Softener, Water (170080)

170081 Water SoftenerPurchases of salt for the softening of water and delivery of that salt to campus.

Waste Removal (170100)

170101 Solid Waste RemovalFees for the collection and disposal of solid waste from campus.

170102 Hazardous Material RemovalFees 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 - inactiveLine rental, equipment rental and usage charges levied by providers of local phone service to the University.

170113 Telephone Utilities - Long Distance Services - inactiveLine 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 - inactiveUsage charges for calls made on telephone credit cards (calling cards).

Network Services (170120) – this section is inactive

170121 Network - Video Signal - inactiveLine rental, equipment rental, and usage charges for video signal being provided to the University data and video network.

Utilities - Miscellaneous (170190)

170199 Utilities - MiscellaneousOther utility charges not more precisely defined above.

Utilities Charge In (171000)

171011 Electricity Charge InFor Utility Enterprise use only.

171021 Steam Charge InFor Utility Enterprise use only.

171031 Natural Gas Charge InFor Utility Enterprise use only.

171041 Propane Charge InFor Utility Enterprise use only.

171051 Fuel Oil Charge InFor Utility Enterprise use only.

171061 Water Charge InFor Utility Enterprise use only.

171071 Sewer Charge InFor Utility Enterprise use only.

171081 Chilled Water Charge InFor Utility Enterprise use only.

Indirect Costs (175000)

Grant and Contract Facility and Administrative Charges (175010)

175011 Grant/Contract Facility and Administrative ChargesCharges for indirect costs made to contracts, grants, and other sponsored programs.

Auxiliary Enterprise Administrative Service Charge (175020)

175021 Auxiliary Enterprise - Administrative Service ChargeCharges 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 ChargeCharges 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 ChargeCharges 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 ChargesCharges for indirect costs not otherwise defined. Includes non-credit workshop/ conference indirect costs.

Scholarships, Fellowships, Awards (180000)

Scholarships and Awards (180010)

180011

180012

ScholarshipsAll costs of scholarships provided to students, excluding fellowships (180021), fee waivers (180031) and athletic grants-in-aid (18004X).AwardsAll costs of awards and prizes provided to students, excluding fellowships (180021), fee waivers (180031) and athletic grants-in-aid (18004X).

Fellowships (180020)

180021 FellowshipsFinancial 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 WaiversFee 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 - TextbooksCosts of providing textbooks to athletic grant-in-aid recipients.

Participant Support Costs (182000)

Participant Stipends (182010)

182011 Participant StipendsStipends paid to participants in workshops, conferences, and similar activities.

Participant Food/Lodging (182020)

182021 Participant Food & Lodging ExternalCosts of food and/or lodging provided to participants in workshops, conferences, and similar activities externally.

182022 Participant Food & Lodging InternalCosts of food and/or lodging provided to participants in workshops, conferences, and similar activities internally.

Participant Travel (182030)

182031 Participant TravelTravel costs of participants in workshops, conferences, and similar activities.

Other Participant Costs (182090)

182099 Other Participant CostsCosts 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 - CapitalAcademic, classroom, laboratory, and medical capital equipment meeting the criteria for movable capital equipment.

185102 Computers/Peripherals - CapitalComputers, computer systems, monitors, printers, and other peripherals meeting the criteria for movable capital equipment.

185103 Office Equipment - CapitalCopiers, 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 - CapitalDesks, tables, credenzas, other furniture, draperies, area carpets, artwork, etc., meeting the criteria for movable capital equipment.

185105 Telephone & Communications Equipment - CapitalTelephone and communications items meeting the criteria for movable capital equipment.

185106 Food Service Equipment - CapitalAppliances, stoves, ovens, refrigerators, freezers, counters, tables, dishwashing machines, etc., meeting the criteria for movable capital equipment.

185107 Maintenance Tools and Equipment - CapitalTools 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/AirplanesAutomobiles, 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 EquipmentOther items meeting the criteria for movable capital equipment and not otherwise or more precisely defined above.

Software - Capital (185200)

185201 Software - CapitalComputer 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 EquipmentPayments for lease/purchase agreements or installment purchase plans of capital equipment.

Immovable Equipment (185400) 185301 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 LandCosts of land acquisitions, easements, rights of way, surveyor fees for land purchases, title fees, etc.

Buildings (186020)

186021 BuildingsCosts 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 - AdditionalCosts of purchasing and installing fixed equipment that supplements the original complement of fixed equipment.

186032 Fixed Capital Equipment - ReplacementCosts of purchasing and installing replacement fixed equipment.

Debt Payments on Capital Improvements (186040)

186041 Lease/Purchase Payments - Capital ImprovementsPayments of principal and interest for Capital Improvements including capital leases, bonds, loans, and other forms of debt.

Capital Improvements - Other (186090)

186099 Other Capital ImprovementsCosts of improvements to land, such as roadways, bridges, parking lots, walks, water, sewage, and drainage systems, landscaping, etc.