2.9 General Ledger Accounts - Expenditure Accounts
2.9.1 Personal Services (5)
(Last Modified on February 23, 2021)
Personal Services includes all expenditures for salaries and wages to all employees and persons in the employ of the various departments, boards, commissions, institutions, and other governmental units. Also includes the employer中出少妇视频檚 share of payments for FICA, retirement, group insurance, or other employer payments for employee benefits.
Code | Description |
---|---|
500000 | Personal Services (Budgetary Acct 中出少妇视频 APPROP level) |
Personal Services 中出少妇视频 Faculty (51)
510000 PERSONAL SERVICES 中出少妇视频 FACULTY
Code | Description |
---|---|
511000 | Salaries 中出少妇视频 Regular Faculty (Budgetary Acct - ORG level) |
511100 | Salaries 中出少妇视频 Regular Faculty Includes all salaries for regular faculty. |
512000 | Salaries - Part-Time Faculty (Budgetary Acct - ORG level) |
512100 | Salaries 中出少妇视频 Part-Time Faculty Includes all salaries for part-time faculty. |
513000 | Salaries - Summer Faculty (Budgetary Acct - ORG level) |
513100 | Salaries 中出少妇视频 Summer Faculty Includes all salaries for summer faculty. Note: Salaries for part-time faculty members who teach in the summer session shall be charged to this account. |
513400 | Salaries 中出少妇视频 Summer Research |
514000 | Salaries – Faculty Overload (Budgetary Acct - ORG level) |
514100 | Salaries – Faculty Overload To record faculty overload pay. |
516000 | Salaries - Other 中出少妇视频 Faculty (Budgetary Acct - ORG level) |
516101 | Personal Services 中出少妇视频 Vacation Payout 中出少妇视频 Faculty Payments for faculty vacation payouts. |
516110 | Voluntary Separation Payout - Faculty To record pay for faculty voluntary separation. |
516150 | Extra Pay 中出少妇视频 Faculty Includes extra pay to faculty. |
516200 | Supplemental Pay 中出少妇视频 Retirement Eligible 中出少妇视频 Faculty Includes supplemental pay for faculty that is retirement eligible. |
516205 | Admin Supplemental Pay 中出少妇视频 Retirement Eligible 中出少妇视频 AFA |
516250 | Supplemental Pay 中出少妇视频 Non-Retirement Eligible 中出少妇视频 Faculty Includes supplemental pay for faculty that is not retirement eligible. |
516255 | Admin Supplemental Pay 中出少妇视频 Non-Retirement 中出少妇视频 AFN |
516300 | Industry/Foundation Supplement 中出少妇视频 Faculty Includes supplemental pay for faculty related to industry or foundations. |
Personal Services 中出少妇视频 Non Faculty (52)
520000 PERSONAL SERVICES 中出少妇视频 NON FACULTY
Code | Description |
---|---|
521000 | Salaries - Professional/Admin (Budgetary Acct - ORG level) |
521100 | Salaries 中出少妇视频 Professional/Administrative Includes all salaries for professional and administrative employees. |
522000 | Salaries 中出少妇视频 Staff (Budgetary Acct - ORG level) |
522100 | Salaries 中出少妇视频 Staff Includes all salaries or wages for staff employees. |
522200 | Additional Straight Time Includes additional salary paid on a straight-time basis. |
522805 | Salaries 中出少妇视频 Staff 中出少妇视频 Overtime Includes all overtime payments to staff employees. |
523000 | Salaries - Graduate Assistants (Budgetary Acct - ORG level) |
523100 | Salaries 中出少妇视频 Graduate Assistants Includes all payments of salaries to graduate assistants. |
524000 | Salaries 中出少妇视频 Student Assistants (Budgetary Acct - ORG level) |
524100 | Salaries 中出少妇视频 Student Assistants Includes personal services for students employed by the institution. This account should not include expenditures for the College Work-Study Program. |
525000 | Salaries - Casual Labor (Budgetary Acct - ORG level) |
525100 | Salaries 中出少妇视频 Casual Labor Includes all payments of salaries to casual labor employees. Includes payments for casual labor on special projects not included under regular salaries or per diem and fee. |
526000 | Salaries - Other 中出少妇视频 Staff (Budgetary Acct - ORG level) |
526101 | Vacation Payout 中出少妇视频 Staff |
526110 | Voluntary Separation Payout - Staff To record pay for staff voluntary separation. |
526150 | Extra Pay 中出少妇视频 Staff |
526200 | Supplemental Pay 中出少妇视频 Retirement Eligible - Staff |
526250 | Supplemental Pay 中出少妇视频 Non-Retirement Eligible - Staff |
526300 | Industry/Foundation Supplement - Staff |
527000 | President Allowance (Budgetary Acct - ORG level) |
527101 | President Allowance Includes amounts paid to presidents who, as a condition of their employment, receive an institutional provided allowance other than housing. The payment of the allowance shall be made through the Payroll system. |
528000 | Housing Allowance (Budgetary Acct - ORG level) |
528101 | Housing Allowance Includes amounts paid to officials (usually presidents) who, as a condition of their employment, receive institutional provided housing or a paid housing allowance. The payment of the housing allowance shall be made through the Payroll system. |
529000 | Subsistence Allowance (Budgetary Acct - ORG level) |
529101 | Subsistence Allowance Includes amounts paid to officials (usually presidents) who, as part of their duties, entertain visitors, faculty and/or staff. The payment of the subsistence allowance shall be made through the Payroll system. |
Personal Services 中出少妇视频 Shared (53)
530000 PERSONAL SERVICES 中出少妇视频 DUAL EMPLOYMENT/BORROWED SERVICES
Code | Description |
---|---|
539000 | Personal Services 中出少妇视频 Dual Employment/Borrowed Services (Budgetary Acct - ORG level) |
539100 | Salaries 中出少妇视频 Dual Employment/Borrowed Services - Faculty This account receives charges or credits arising out of more than one institution utilizing the services of an employee. Refer to Section 5.3.3, Dual Appointment, which is also referred to as Dual Employment, Joint Employment, or Borrowed Services, for further information. |
539200 | Salaries 中出少妇视频 Dual Employment/Borrowed Services - Staff |
Personal Services 中出少妇视频 Compensated Absences (54)
540000 PERSONAL SERVICES 中出少妇视频 COMPENSATED ABSENCES
Code | Description |
---|---|
541000 | Compensated Absences (Budgetary Acct - ORG level) |
541100 | Compensated Absences The value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year. |
Personal Services 中出少妇视频 Fringe Benefits (55)
550000 PERSONAL SERVICES 中出少妇视频 FRINGE BENEFITS
Code | Description |
---|---|
551000 | Employer Payroll Taxes (Budgetary Acct - ORG level) |
551100 | FICA 中出少妇视频 Employer Used to record the employer matching costs (expense) associated with FICA taxes. |
551200 | FICA 中出少妇视频 Employer Medicare Used to record the employer matching costs (expense) associated with FICA-Medicare taxes. |
551650 | Employer Payroll Tax 中出少妇视频 Other |
552000 | Retirement Systems (Budgetary Acct - ORG level) |
552100 | Teachers Retirement System Used to record the employer matching costs (expense) associated with employee participation in the Teachers Retirement System (TRS). |
552200 | Optional Retirement Plans Used to record the employer matching costs (expense) associated with employee participation in the Optional Retirement Plans (ORP). |
552300 | Employees Retirement System Used to record the employer matching costs (expense) associated with employee participation in the Employees Retirement System (ERS). |
552350 | Other Employee Retirement System (ERS) Retiree This account will be utilized for ERS Retiree rehire cost and ERS forfeited leave payments/invoicing. |
552400 | Retirement Systems 中出少妇视频 Other Used to record the employer matching costs (expense) associated with employee participation in Retirement Systems not included in the retirement system account codes described above. |
552900 | Pension Expense (GAAP ledger only) Required by implementation of GASB 68, Accounting and Financial Reporting for Pensions; this account is used to record the difference between the prior year and current year pension liabilities as actuarially determined. |
553000 | Group Insurance (Budgetary Acct - ORG level) |
553100 | Group Insurance 中出少妇视频 Health Includes employer中出少妇视频檚 share of the cost of health insurance. |
553110 | Group Insurance 中出少妇视频 Health 中出少妇视频 Active Includes employer中出少妇视频檚 share of the cost of health insurance for active employees. |
553111 | Group Health Insurance 中出少妇视频 Blue Choice HMO Includes employer中出少妇视频檚 share of the cost of the Blue Choice HMO plan. |
553116 | Group Health Insurance 中出少妇视频 Kaiser HMO Includes employer中出少妇视频檚 share of the cost of the Kaiser HMO plan. |
553123 | Group Health Insurance 中出少妇视频 PPO Alternative Includes employer中出少妇视频檚 share of the cost of the PPO Alternative plan. |
553128 | Group Health Insurance 中出少妇视频 High Deductible Alternative Includes employer中出少妇视频檚 share of the cost of the High Deductible Alternative plan. |
553129 | Group Health Insurance - Medicare Exchange HRA |
553140 | Group Health Insurance 中出少妇视频 BCBS GRA Option |
553180 | Health Savings Account-Seed Fund Includes contribution by employer to employee中出少妇视频檚 health savings account. |
553200 | OPEB Expense (Budgetary Acct - ORG level) |
553201 | Group Life Insurance 中出少妇视频 Basic Life 中出少妇视频 Regents Includes employer中出少妇视频檚 share of the cost of the Board of Regents Basic Life insurance. |
554000 | Personal Insurance (Budgetary Acct - ORG level) |
554100 | Personal Liability Insurance Includes premiums or other costs related to legal actions against employees personally for acts executed in performance of job related duties. |
555000 | Unemployment Insurance (Budgetary Acct - ORG level) |
555100 | Unemployment Insurance Includes payments made to Department of Labor either as contributory or reimbursable. |
556000 | Workers Compensation (Budgetary Acct - ORG level) |
556100 | Workers Compensation Includes payments made to Department of Administrative Services Fiscal Division, Workers中出少妇视频 Compensation Trust Fund, for workers中出少妇视频 compensation insurance coverage for employees. |
557000 | Employee Tuition Expense (Budgetary Acct - ORG level) |
557100 | Employee Tuition Reimbursement Used to record the value of fee reimbursements resulting from eligible employees taking courses in the 中出少妇视频 System of Georgia under the institution中出少妇视频檚 approved fee reimbursement policy per BOR Policy Manual Section 8.2.19, Tuition Assistance Program. |
557200 | Employee Tuition Remission Used to record the value of fee remissions resulting from eligible employees taking courses at the institution under the institution中出少妇视频檚 approved fee waiver policy per BOR Policy Manual Section 8.2.19, Tuition Assistance Program. Institutions should show revenue (not contra-revenue) and fringe benefit expense to comply with GAAP reporting requirements. |
558000 | Dual Employment (Budgetary Acct - ORG level) |
558500 | Dual Employment/Borrowed Services |
558539 | Dual Employment/Borrowed Services Fringe |
Personal Services 中出少妇视频 Other (56)
560000 PERSONAL SERVICES 中出少妇视频 OTHER
Code | Description |
---|---|
560000 | Legal Expenses (Budgetary Acct - ORG level) |
560100 | Tort Claims Includes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims. |
561000 | Employee Testing (Budgetary Acct - ORG level) |
561100 | Employee Drug Testing Payments for drug testing services for applicants and certain employees. |
561200 | Physical Exams of Employees 中出少妇视频 Statute Payments for physical exams for applicants and certain employees. |
561300 | Other Employee Testing Payments for other testing for applicants and certain employees. |
561400 | Employee Awards Includes amounts for employee awards. |
561410 | Employee Suggestion Program Awards/Incentives |
561420 | Goal Based Incentive |
561425 | Well Being Program |
561426 | Well Being Reimbursement |
561427 | Employee Assistance Program |
561430 | Critical Hire Incentive |
561440 | Extraordinary Service Program Incentive |
561500 | Employee Car Allowance Includes amounts for employee car allowance. |
565000 | Relocation Assistance (Budgetary Acct - ORG level) |
565100 | Relocation Assistance Includes payment of relocation expenses of a set or 中出少妇视频渘ot to exceed中出少妇视频 amount that is specified in the original written offer of employment. |
569000 | Miscellaneous Personal Services (Budgetary Acct - ORG level) |
569100 | Miscellaneous Personal Services Payments for other personal services not properly categorized in other account codes. |
569200 | Miscellaneous Personal Cell Phone Stipend |
Personal Services 中出少妇视频 Allocated (59)
59xxxx PERSONAL SERVICES 中出少妇视频 ALLOCATED
Code | Description |
---|---|
598000 | Personal Services 中出少妇视频 Allocated (Budgetary Acct - ORG level) |
598100 | Indirect Plant Overhead 中出少妇视频 Personal Services Includes personal service costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. |
598200 | Sponsored Benefit Charges Includes allocated benefit charges to sponsored and other fund sources where costs are determined by a rate negotiated between the institution and the cognizant federal audit agency. |
598300 | Personal Services 中出少妇视频 Allocated Costs Includes personal services costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. |
599000 | Personal Services - Payroll Suspense (Budgetary Acct - ORG level) A suspense account for personal services expenses. |
599500 | HCM Clearing Account A clearing account for payroll expense. |
2.9.2 Travel (6)
(Last Modified on July 25, 2023)
Code | Description |
---|---|
600000 | Travel (Budgetary Acct 中出少妇视频 APPROP level) |
641000 | Travel 中出少妇视频 Employee (Budgetary Acct - ORG level) |
641100 | Travel 中出少妇视频 Employee other than Mileage Includes travel expenses incurred by employees other than mileage within the United States. |
641110 | Travel 中出少妇视频 Employees 中出少妇视频 Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States. |
641120 | Travel 中出少妇视频 Employees 中出少妇视频 Air Travel Includes all expenses for airline transportation incurred by employees within the United States. |
641130 | Travel 中出少妇视频 Employees 中出少妇视频 Meals Includes all meal expenses incurred by employees within the United States. |
641140 | Travel 中出少妇视频 Employees 中出少妇视频 Lodging Includes all lodging expenses incurred by employees within the United States. |
641150 | Travel 中出少妇视频 Employees - Miscellaneous Includes all miscellaneous travel expenses incurred by employees within the United States. |
641160 | Travel 中出少妇视频 Employees 中出少妇视频 Rental Car Includes all expenses incurred by employees for rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
641170 | Travel 中出少妇视频 Employees 中出少妇视频 Parking Includes all parking expenses incurred by employees within the United States. |
641200 | International Travel 中出少妇视频 Employees Includes all travel expenses incurred by employees outside of the United States. Refer to Section 4.0, Travel, in this manual for more information. |
641210 | International Travel 中出少妇视频 Employees 中出少妇视频 Ground Transportation Includes all expenses for ground transportation incurred by employees outside of the United States. |
641220 | International Travel 中出少妇视频 Employees 中出少妇视频 Air Travel Includes all expenses for airline transportation incurred by employees outside of the United States. |
641230 | International Travel 中出少妇视频 Employees 中出少妇视频 Meals Includes all meal expenses incurred by employees outside of the United States. |
641240 | International Travel 中出少妇视频 Employees 中出少妇视频 Lodging Includes all lodging expenses incurred by employees outside of the United States. |
641250 | International Travel 中出少妇视频 Employees - Miscellaneous Includes all miscellaneous travel expenses incurred by employees outside of the United States. |
641260 | International Travel 中出少妇视频 Employees 中出少妇视频 Rental Car Includes all expenses for rental and leased vehicles incurred by employees outside of the United States. |
641270 | International Travel 中出少妇视频 Employees 中出少妇视频 Parking Includes all parking expenses incurred by employees outside of the United States. |
641290 | International Travel 中出少妇视频 Employees 中出少妇视频 VISAPAS Includes all expenses for visas and passports incurred by employees for travel outside of the United States. |
641300 | Travel 中出少妇视频 Employee - Recruiting Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by employees in recruiting-related activities. This range of accounts would predominately be related to Athletic recruiting. If utilized for other recruiting purposes, the Institution should ensure activity is accounted for in order to separate athletic recruiting from other recruiting activities. |
641310 | Travel 中出少妇视频 Employee 中出少妇视频 Recruiting 中出少妇视频 Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States. |
641320 | Travel 中出少妇视频 Employee 中出少妇视频 Recruiting 中出少妇视频 Air Travel Includes all expenses for air travel incurred by employees within the United States. |
641330 | Travel 中出少妇视频 Employee 中出少妇视频 Recruiting 中出少妇视频 Meals Includes all expenses for all meals incurred by employees within the United States. |
641340 | Travel 中出少妇视频 Employee 中出少妇视频 Recruiting 中出少妇视频 Lodging Includes all lodging expenses incurred by employees within the United States. |
641350 | Travel 中出少妇视频 Employee 中出少妇视频 Recruiting 中出少妇视频 Miscellaneous Includes all miscellaneous expenses incurred by employees within the United States. |
641360 | Travel 中出少妇视频 Employee - Recruiting 中出少妇视频 Rental Car Includes all expenses incurred by employees for all rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
641370 | Travel 中出少妇视频 Employee - Recruiting 中出少妇视频 Parking Includes all parking expenses incurred by employees within the United States. |
641500 | Travel - Employee Mileage |
641510 | Travel 中出少妇视频 Employee Mileage Includes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information. |
641520 | Travel 中出少妇视频 Employee - Recruiting Mileage Includes all expenses for use of personal vehicle incurred by employees in recruiting activities within the United States. Refer to Section 4.0, Travel, in this manual for more information. |
641539 | Travel 中出少妇视频 Dual Employment/Borrowed Services Includes all travel expenses for employees related to Dual Employment/Borrowed Services situations. |
641600 | Travel - Employee/Team Post Season For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641610 | Travel - Employee/Team Post Season - Ground Transportation For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641620 | Travel - Employee/Team Post Season - Air Travel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641630 | Travel - Employee/Team Post Season - Meals For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641640 | Travel - Employee/Team Post Season - Lodging For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641650 | Travel - Employee/Team Post Season - Miscellaneous For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641660 | Travel - Employee/Team Post Season - Rental Car For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
641670 | Travel - Employee/Team Post Season - Parking For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651000 | Travel 中出少妇视频 Non-Employee (Budgetary Acct - ORG level) Includes all expenses for lodging, meals, use of personal vehicles, leased vehicles, or other costs incurred by non-employees in activities approved by the institution within the United States. This includes reimbursement of travel expenses for job applicants where the institution has agreed to pay the applicant中出少妇视频檚 travel costs. Typically, these expenses are incurred by students authorized to travel by the institution in relation to their employment or their participation in an Athletics program, but can also include interviewee reimbursement. |
651100 | Travel 中出少妇视频 Non-Employee/Team Includes all expenses for lodging, meals, use of personal vehicles, leased vehicles, or other costs incurred by non-employees/teams in activities approved by the institution within the United States. |
651110 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Ground Transportation Includes all expenses for ground transportation incurred by non-employees/teams within the United States. |
651120 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Air Travel Includes all expenses for air transportation incurred by non-employees/teams within the United States. |
651130 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Meals Includes all meal expenses incurred by non-employees/teams within the United States. |
651140 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Lodging Includes all lodging expenses incurred by non-employees/teams within the United States. |
651150 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Miscellaneous Includes all miscellaneous expenses incurred by non-employees/teams within the United States. |
651160 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Rental Car Includes all expenses for all rental and leased vehicles incurred by non-employees/teams within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
651170 | Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Parking Includes all parking expenses incurred by non-employees/teams within the United States. |
651200 | International Travel 中出少妇视频 Non-Employee/Team Includes all travel expenses incurred by non-employees/teams outside of the United States. Refer to Section 4.0, Travel, in this manual for more information. |
651210 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Ground Transportation Includes all ground transportation expenses incurred by non-employees/teams outside of the United States. |
651220 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Air Travel Includes all air transportation expenses incurred by non-employees/teams outside of the United States. |
651230 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Meals Includes all meal expenses incurred by non-employees/teams outside of the United States. |
651240 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Lodging Includes all lodging expenses incurred by non-employees/teams outside of the United States. |
651250 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Miscellaneous Includes all miscellaneous expenses incurred by non-employees/teams outside of the United States. |
651260 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Rental Car Includes all expenses for rental and leased incurred by non-employees/teams outside of the United States. |
651270 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 Parking Includes all parking expenses incurred by non-employees/teams outside of the United States. |
651290 | International Travel 中出少妇视频 Non-Employee/Team 中出少妇视频 VISAPAS Includes all visa and passport expenses incurred by non-employees/teams outside of the United States. |
651300 | Non-Employee Recruiting Travel/Athletics/Students Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in recruiting-related activities. |
651310 | Non-Employee Recruiting Travel 中出少妇视频 Ground Transportation Includes all expenses for ground transportation incurred by non-employees in recruiting-related activities. |
651320 | Non-Employee Recruiting Travel 中出少妇视频 Air Travel Includes all expenses for air travel incurred by non-employees in recruiting-related activities. |
651330 | Non-Employee Recruiting Travel 中出少妇视频 Meals Includes all meal expenses incurred by non-employees in recruiting-related activities. |
651340 | Non-Employee Recruiting Travel 中出少妇视频 Lodging Includes all lodging expenses incurred by non-employees in recruiting-related activities. |
651350 | Non-Employee Recruiting Travel 中出少妇视频 Miscellaneous Includes all miscellaneous expenses incurred by non-employees in recruiting-related activities. |
651360 | Non-Employee Recruiting Travel 中出少妇视频 Rental Car Includes all expenses for rental and leased vehicles incurred by non-employees in recruiting-related activities. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
651370 | Non-Employee Recruiting Travel 中出少妇视频 Parking Includes all parking expenses incurred by non-employees in recruiting-related activities. |
651400 | Non-Employee Grant Participant Travel Includes all travel expenses for nonemployee grant participants when grant requires segregation of expenses. 6514xx Institution Discretion |
651500 | Travel 中出少妇视频 Non-Employee |
651510 | Travel 中出少妇视频 Non-Employee Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information. |
651520 | Non-Employee Recruiting 中出少妇视频 Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related recruiting activities. Refer to Section 4.0, Travel, in this manual for more information. |
651600 | Travel - Employee/Team Post Season For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651610 | Travel - Employee/Team Post Season - Ground Transportation For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651620 | Travel - Employee/Team Post Season - Air Travel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651630 | Travel - Employee/Team Post Season - Meals For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651640 | Travel - Employee/Team Post Season - Lodging For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651650 | Travel - Employee/Team Post Season - Miscellaneous For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651660 | Travel - Employee/Team Post Season - Rental Car For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
651670 | Travel - Employee/Team Post Season - Parking For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
698000 | Travel 中出少妇视频 Allocations (Budgetary Acct - ORG level) |
698100 | Indirect Plant Overhead 中出少妇视频 Travel Includes travel costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. 6981xx Institution Discretion |
698300 | Travel Expense 中出少妇视频 Allocated Costs Includes travel costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. 6983xx Institution Discretion |
2.9.3 Operating Supplies & Expenses (7)
(Last Modified on July 31, 2023)
Code | Description |
---|---|
700000 | Operating Supplies & Expenses (Budgetary Acct 中出少妇视频 APPROP level) |
702000 | Purchases for Resale (Budgetary Acct - ORG level) |
702100 | Purchases for Resale Includes purchases of merchandise for resale in the various units of Auxiliary Enterprises. Separate accounts should be maintained as needed to present adequate management detail. Purchases accounts should be closed to the appropriate Cost of Goods Sold account before the close of each monthly accounting period. This closing may be made on the basis of the results of perpetual inventory systems, results of taking an actual inventory, or by utilizing a percentage of gross sales to arrive at an approximate cost of goods sold value. 7021xx Institution Discretion |
703000 | Cost of Goods Sold (Budgetary Acct - ORG level) |
703100 | Cost of Goods Sold (COGS) Purchases for Resale and inventory adjustments are closed into this account to derive cost of goods sold in the appropriate auxiliary units. There should be a separate account to parallel 中出少妇视频淧urchases.中出少妇视频 An actual inventory must be taken of inventories for resale to calculate an actual cost of goods sold by enterprise. This actual inventory should be taken at least annually. 7031xx Institution Discretion |
704000 | Cash Over/Short (Budgetary Acct - ORG level) |
704100 | Cash Over/Short Includes amounts of overages and/or shortages for all fund groups. Account may be divided according to cash receiving locations when necessary. 7041xx Institution Discretion |
712000 | Motor Vehicle Expense (Budgetary Acct - ORG level) |
712100 | Motor Vehicle Expense Includes expenses for fuel, service, repair or other costs of vehicles owned and operated by the institution. Also includes required maintenance service or repair of DOAS leased vehicles. |
712110 | Motor Vehicle Expense 中出少妇视频 Fuel |
712111 | Motor Vehicle Expense 中出少妇视频 Repairs |
712120 | Aircraft Expense 中出少妇视频 Fuel |
712121 | Aircraft Expense 中出少妇视频 Repairs 7121xx Institution Discretion |
714000 | Supplies and Materials (Budgetary Acct - ORG level) |
714100 | Supplies & Materials Expense Includes the cost of all types of supplies and materials used in the operation of the institution. An inventory should be established for each subdivision of the supply control account for expenditures. 7141xx Institution Discretion, except where standardized below |
714101 | Supplies and Materials - Office Supplies |
714102 | Supplies and Materials - Instructional/Lab Supplies |
714103 | Supplies and Materials - Paper |
714104 | Supplies and Materials - Copier Supplies |
714105 | Supplies and Materials - Furniture/Fixtures |
714106 | Printed Publications |
714110 | Supplies & Materials Expense 中出少妇视频 Postage Includes the cost of all postage used in the operation of the institution. |
714111 | Supplies & Materials Expense 中出少妇视频 Shipping/Handling/Freight |
714112 | Supplies & Materials Expense 中出少妇视频 Licenses (Non-Software) |
714113 | Supplies & Materials Expense 中出少妇视频 Books/E-Books |
714114 | Supplies & Materials Expense 中出少妇视频 IT Related |
714115 | Supplies & Materials Expense 中出少妇视频 Hazardous Material |
714200 | Supplies & Materials Expense 中出少妇视频 Exempt Clothing |
714210 | Supplies & Materials Expense 中出少妇视频 Non-Exempt Clothing |
714300 | Supplies & Materials Expense 中出少妇视频 Athletics For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
714321 | Supplies & Materials Expense 中出少妇视频 Athletic Uniforms For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
714331 | Supplies & Materials Expense 中出少妇视频 Athletic Sports Supplies For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
714351 | Supplies & Materials Expense 中出少妇视频 Athletic Apparel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
714900 | Purchase Card Expense Includes the cost of all types of consumable materials used in the operation of the institution that has been purchased utilizing the 中出少妇视频淧urchase Card中出少妇视频 method of procurement. An analysis of the various procurements made by 中出少妇视频淧urchase Card中出少妇视频, with a resulting reclassification of the account code, may be made by the institution if the amounts needing reclassification are material. It is normally recognized that items procured via 中出少妇视频淧urchase Card中出少妇视频 are small value consumable materials that are properly classified as Supplies and Materials and do not need further reclassification. |
715000 | Repairs and Maintenance (Budgetary Acct - ORG level) |
715100 | Repairs and Maintenance Expenditures for parts, repairs, maintenance, and alterations of buildings, grounds, or equipment performed by department personnel or contracted from outside. Included are expenditures for replacement of fixtures when such fixture is attached to or a part of a building; such as water heaters, furnaces, boilers, exhaust fans, etc. Examples of charges also include janitorial service contracts, and maintenance service contracts on equipment including computer and radio equipment. Maintenance contracts or charges for maintenance services should be charged to this account regardless of whether the department owns, rents, leases, or is lease/purchasing the equipment or other asset. 7151xx Institution Discretion |
715200 | Repair and Replacement Contribution Used to record renewal and replacement component of PPV lease payments. These amounts were previously recorded in 715100. 7152xx Institution Discretion |
715300 | Repairs and Maintenance Athletics For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
715301 | Athletic Facility Grounds Maintenance/Supplies To record expense for dirt, grass, seed, and other material and supply costs for athletic facility grounds that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
715900 | Repair and Maintenance - Contracts 7159xx Institution Discretion |
717000 | Utilities (Budgetary Acct - ORG level) Includes monthly billings by regulated public service organizations. Utility costs should be further classified as indicated below by type of utility. Costs of an organizational unit that produces utility service should be classified under normal cost objects such as personal services and supplies. |
717100 | Utilities 中出少妇视频 Garbage Service Includes all costs for garbage service/collection of the institution. |
717200 | Utilities 中出少妇视频 Electricity Includes all costs for the purchase of electricity used in the operation of the institution. 7172xx Institution Discretion |
717300 | Utilities 中出少妇视频 Fuel Oil Includes all costs for the purchase and transportation of fuel oil used in the operation of the institution. 7173xx Institution Discretion |
717400 | Utilities 中出少妇视频 Natural Gas/Propane Gas Includes all costs for the purchase and delivery of natural gas or propane used in the operation of the institution. 7174xx Institution Discretion |
717500 | Utilities 中出少妇视频 Water Includes all costs for the purchase of water used in the operation of the institution. 7175xx Institution Discretion |
717600 | Other Utilities Services Includes all costs for the purchase other utilities not listed in the utilities account codes above used in the operation of the institution. 7176xx Institution Discretion |
717900 | Other Utilities Services - Contracts 7179xx Institution Discretion |
719000 | Rents- Non-Real Estate (Budgetary Acct - ORG level) |
719100 | Rents 中出少妇视频 Non Real Estate Includes expenditures for rental of equipment, furniture, meeting or exhibition halls by the day or week, post office box rentals, and rental of State owned aircraft. Note: Payments on multi-year installment purchase agreements should be charged to Lease/Purchase Capital Outlay Accounts 818100 for Principal and 818200 for Interest. 7191xx Institution Discretion, except where standardized below |
719102 | Rents-Non-Real Estate 中出少妇视频 Vehicles |
719200 | Operating Lease Payments 中出少妇视频 Non Real Estate Includes payments for operating leases. 7192xx Institution Discretion |
719301 | Athletic Facilities Rental Expense For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
720000 | Insurance and Bonding (Budgetary Acct - ORG level) |
720100 | Insurance and Bonding Includes fidelity bonds on employees and hazard coverage on real and personal property or liability coverage where required by statute. Note: Personal liability coverage of employees should be recorded in Account 554100. 7201xx Institution Discretion |
720201 | Athletic Medical Expenses & Insurance For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
721000 | Claims and Indemnities (Budgetary Acct - ORG level) |
721100 | Claims and Indemnities Includes payments for medical service claims, damage to private property, and damage claims for personal injuries. Note: Workers中出少妇视频 Compensation insurance should be charged to Account 5561xx. 7211xx Institution Discretion |
722000 | Dir Ben-Med Care/Public Asst (Budgetary Acct - ORG level) |
722100 | Direct Benefits 中出少妇视频 Medical Care/Public Assistance Includes payments to or for qualified recipients in accordance with statutory and/or contractual authority. |
723000 | College Work Study Program (Budgetary Acct - ORG level) |
723100 | College Work-Study Program The total cost of the College Work-Study program shall be recorded under this account. 7231xx Institution Discretion |
724000 | Grants to Counties & Cities (Budgetary Acct - ORG level) |
724100 | Grants to Counties & Cities Payments made to local governmental units to fund services provided by such units in accordance with statutory and/or contractual authority. |
725000 | P3 Resident Assistance Program (Budgetary Acct - ORG level) |
725100 | P3 中出少妇视频 Resident Assistance Program Expense |
726000 | Insurance Claims (Budgetary Acct - ORG level) |
726100 | Prescription Claims (USO Only) |
726150 | Prescription Refunds/Rebates (USO Only-Contra Account) |
726175 | Prescription Performance Guarantees (USO Only) To track Prescription Performance Guarantees separately from other Prescription Claims expense. |
726200 | Health Insurance Claims (USO Only) |
726250 | Health Insurance Claims Refunds (USO Only-Contra Account) |
726275 | Health Claims Performance Guarantees (USO Only) To track Health provider Performance Guarantee payments separately from Health Claims expense. |
726300 | Dental Claims (USO Only) |
726375 | Dental Claims Performance Guarantees (USO Only) To track Dental provider Performance Guarantee payments separately from Dental Claims expense. |
726400 | Employer Contributions to RHBT (USO Only) |
727000 | Other Operating Expense (Budgetary Acct - ORG level) |
727100 | Other Operating Expenses Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. Examples of costs included in this account are: aerial surveys; bank charges, clipping services; credit reports; evidence purchased; freight, express, and storage; linen service and outside laundry; promotion expense; subscriptions, dues, and registration fees; and tests. Note: Account 727800 must be used to record Other Operating Expense for Royalties. 7271xx Institution Discretion, except where standardized below |
727101 | Accretion Expense To record the cost associated with an increase in a liability such as Asset Retirement Obligations (ARO). |
727110 | Other Operating Expense 中出少妇视频 Registration Includes all expenditures for registration activities. |
727120 | Other Operating Expense 中出少妇视频 Subscriptions Includes all expenditures for subscriptions to periodicals. |
727130 | Other Operating Expense 中出少妇视频 Memberships Includes all expenditures for memberships to professional and other organizations. |
727140 | Other Operating Expense 中出少妇视频 Credit Card Related |
727150 | Other Operating Expense 中出少妇视频 Banking Related |
727160 | Dual Enrollment (DE) Book - Differential |
727170 | Other Operating Exp - Debt Collection Service Fees |
727191 | Student/P3 Refunds |
727192 | GPLS 中出少妇视频 Library Materials (USO Only) |
727193 | GPLS 中出少妇视频 Talking Book Centers (USO Only) |
727194 | GPLS 中出少妇视频 System Services Grants (USO Only) |
727195 | GPLS 中出少妇视频 Salary Payments (USO Only) |
727196 | GPLS 中出少妇视频 Other (USO Only) |
727197 | Other Miscellaneous Fines, Penalties, Claims and Judgements 7271xx Institution Discretion |
727198 | Operating Expense Related to Non-cash Gifts Account should contain the expense related to non-capitalizable gifts of equipment or related noncash items. |
727200 | Advertising |
727225 | Advertising - Employee Recruitment |
727250 | Advertising 中出少妇视频 Other than Employee Recruitment Includes all expenditures for advertising not directly related to attracting personnel. This account should be used exclusively for Advertising-Other than Employee Recruitment. |
727275 | Advertising - Promotional Items 7272xx Institution Discretion |
727500 | Program Related Meals |
727600 | Athletics Game Day Operations - Other For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727610 | Athletics Fund Raising/Marketing/Promotions Expense For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727613 | Athletics - Team Registration For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727614 | Athletics - Recruiting Registration For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727621 | Athletics - Sports Camp Expenses For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727650 | Athletics - Spirit Groups/Auxiliary Corps For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727660 | Athletics - Dues For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727700 | Other Operating Expenses 中出少妇视频 Employee Group Meals Used to purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment for meals. This expenditure account should only be used for such meal purchases. Refer to Section 19.7, Employee Group Meals in this manual for more information. 7277xx Institution Discretion, except where standardized below |
727710 | Group Meals - Employees |
727720 | Group Meals - Non Employees |
727730 | Groups Meals - Students 7277xx Institution Discretion |
727735 | Group Meals - Athletic Recruiting - Non-Travel For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
727800 | Other Operating Expenses 中出少妇视频 Royalties Includes all payments for royalties. 7278xx Institution Discretion |
728000 | Bad Debt Expense (Budgetary Acct - ORG level) |
728100 | Bad Debt Expense 中出少妇视频 Non-Revenue This bad debt expense is generated from non-revenue related uncollectible accounts receivable. |
728200 | Collection Fees |
733000 | Software (Budgetary Acct - ORG level) |
733100 | Software - Purchased To record expenditures for pre-packaged software systems for electronic data processing that do not meet the capitalization threshold. Services for system design and/or programming of individualized software systems or programs should be charged to the appropriate Per Diem and Fees account. Software that fits this definition other than meeting the threshold for capitalization should be recorded in account 833100 Software. Refer to聽Section 7.10 Intangible Assets in this manual for further information regarding thresholds. |
733101 | Software - Renewals |
733150 | Software - Maintenance/Support |
733200 | Software - Leased To record lease payments for Subscription Based IT Arrangements (SBITA’s) that do not meet the threshold for capitalization. SBITA’s that meet the threshold for capitalization should be recorded in accounts 818500 SBITA Principal and 818600 SBITA Interest Expense. Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. |
733900 | Software - Contracts To record payments other than lease payments associated with a software that are not capitalizable. This could include, but not limited to, maintenance, troubleshooting, and additional implementational activities. Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. |
734000 | Water, Timber & Mineral Rights and Easements Expense (Budgetary Acct - ORG level) |
734100 | Water Rights Includes non-capitalizable expense for water rights. |
734200 | Timber Rights Includes non-capitalizable expense for timber rights. |
734300 | Mineral Rights Includes non-capitalizable expense for mineral rights. |
734400 | Easements Includes non-capitalizable expense for easements. |
735000 | Patent, Trademark & Copyright Expense (Budgetary Acct - ORG level) |
735100 | Patents Includes non-capitalizable expense for patents. |
735200 | Trademarks Includes non-capitalizable expense for trademarks. |
735300 | Copyrights Includes non-capitalizable expense for copyrights. |
742000 | Publications and Printing (Budgetary Acct - ORG level) |
742100 | Publications and Printing Includes costs of publications required by statute or that are deemed necessary in providing services delivered within the scope of the institution中出少妇视频檚 authority. Includes all costs for printing billed by DOAS and any other costs for printing billed. Also includes cost of letterhead stationery, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter. Note 1: Does not include cost of books, pamphlets, brochures, booklets, manuals, handbooks, etc. that is not published by the institution. These publications should be charged to the appropriate account in 7141xx Supplies and Materials. Note 2: Books or volumes of books, if maintained in a library, should be charged to the appropriate account in 8432xx Library Collections. Note 3: Subscriptions or subscription services should be charged to account 727120 Other Operating Expenses 中出少妇视频 Subscriptions. |
743000 | Equipment / Furniture Purchase 中出少妇视频 Small Value |
743100 | Equipment Purchase 中出少妇视频 Small Value 中出少妇视频 Non Inventory |
743200 | Equipment Purchases 中出少妇视频 Small Value 中出少妇视频 Inventory Includes equipment costing $3,000.00 or more, and less than $5,000.00. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is below $5,000.00. |
743220 | Athletic Equipment 中出少妇视频 Small Value 中出少妇视频 Inventory To be used for equipment costing $3,000.00 or more, and less than $5,000.00, that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
743300 | Equipment Purchase- Small Value - Sponsor Holds Title Includes equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is $3,000 or more, and less than $5,000, and purchased from sponsored funds where the sponsor retains title to the equipment purchased. |
743400 | Furniture/Fixtures- Small Value - Non Inventory |
743500 | Furniture/Fixtures- Small Value - Inventory |
744000 | Information Tech. Equip. Purchase 中出少妇视频 Small Value/Non Inventory (Budgetary Acct - ORG level) |
744100 | Information Tech Equipment Purchases 中出少妇视频 Small Value/Non Inventory |
744200 | Information Technology Equipment Purchases 中出少妇视频 Small Value 中出少妇视频 Inventory Includes Information Technology equipment costing more than $3,000.00, and less than $5,000.00. |
744300 | Information Technology Equipment Purchases 中出少妇视频 Sponsor Holds Title: Includes cost of Information Technology equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. |
745000 | Library Collections - Noncapital (Budgetary Acct - ORG level) |
745100 | Library Collections Expense To record expenses for library collections in which the vendor is not conveying control of the underlying asset, such as e-Books, software licenses, and rights to access, that are not permanently accessible/not perpetual. |
748000 | Rents - Real Estate (Budgetary Acct - ORG level) |
748100 | Real Estate Rentals 中出少妇视频 Operating Leases Includes monthly rentals and lease contracts for office space, warehousing, and storage other than Authority Lease Rental contracts. Costs of renovations and modifications of leased facilities would also be classified in this object class if such expenditures constitute rental payments in lease agreements. Account may be subdivided to show geographical location or other logical information. 7481xx Institution Discretion, except where standardized below |
748101 | Real Estate Rental 中出少妇视频 Georgia Military College (USO Only) |
748102 | Real Estate Rentals (One Time Event) |
748200 | Debt Service Retirement 中出少妇视频 GSFIC Payback Bonds Includes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt. |
751000 | Per Diem and Fees (Budgetary Acct - ORG level) Includes compensation and reimbursable expenses such as travel, postage, telephone, etc., for services rendered on a per diem, hourly, fee, or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be architects, attorneys, consultants or consulting firms, board members, physicians, engineers, temporary help secured from a private agency (Kelly Girls, Incorporated), etc. Services for system design and/or programming of computer software systems, billed directly to the agency and not through DOAS Information and Computer Service billings, should be charged to this account. Accounts will be further subdivided as follows: |
751101 | Architect Payments of Per Diem and Fees to architects. |
751102 | Attorney Payments of Per Diem and Fees to attorneys. |
751103 | Consultant Payments of Per Diem and Fees to consultants/consulting firms. |
751104 | Engineer Payments of Per Diem and Fees to engineers. |
751105 | Physician Payments of Per Diem and Fees to physicians. |
751106 | Interpreters Payments of Per Diem and Fees to interpreters. |
751107 | Veterinarian Payments of Per Diem and Fees to veterinarians. |
751108 | Honorariums/Speakers Payments of Per Diem and Fees to individuals for honorariums or payment for speeches. |
751109 | Information Technology Consultant Payments of Per Diem and Fees to Information Technology consultants/consulting firms. |
751110 | Other Per Diems Payments of Per Diem and Fees not categorized in other account codes, including 中出少妇视频淏oard Member中出少妇视频 per diems. |
751111 | Subsistence 中出少妇视频 Grant Participant Support Includes all subsistence for nonemployee grant participants when grant requires segregation of expenses. |
751112 | Grant Participant Support 中出少妇视频 Other Includes all Other expenses for non-employee grant participants when grant requires segregation of expenses. |
751113 | Athletic Per Diem - Other For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
752000 | Per Diem & Fees- Reimb & Direct Expense (Budgetary Acct - ORG level) |
752100 | Reimbursable Expense Payments to reimburse for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees. 7521xx Institution Discretion |
752200 | Direct Expense Payments made directly to vendors on behalf of individuals or corporations for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees. 7522xx Institution Discretion |
753000 | Contracts (Budgetary Acct - ORG level) |
753100 | Contracts Includes contracts with units of state or local governments, units of other 中出少妇视频 institutions, authorities, public or private corporations, or private business firms. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. 7531xx Institution Discretion, except where standardized below |
753110 | Contracts 中出少妇视频 Consultants (The 715XXX range should be used instead to specify the area of Repair and Maintenance.) |
753111 | Contracts-Temporary Employment Services |
753115 | Contracts 中出少妇视频 Employee Recruitment |
753120 | Contracts 中出少妇视频 Grant Sub Recipients Grant sub awards to recipients. |
753121 | Contracts-Grant Sub >$25K Used to differentiate the first $25K of a sub-award for the negotiated F & A rate. |
753130 | Contracts 中出少妇视频 Dining Hall |
753140 | Contracts 中出少妇视频 Construction in Progress |
753180 | Contracts 中出少妇视频 Fiber Optics |
753181 | Contracts 中出少妇视频 Security System |
753182 | Contracts 中出少妇视频 Financial Aid Services |
753183 | Contracts 中出少妇视频 Environmental Control/Hazardous Materials |
753184 | Contracts 中出少妇视频 Athletic Guarantee |
753190 | Contracts 中出少妇视频 Other |
753195 | Contracted Services – 中出少妇视频 Global This account should only be utilized by UWG and USO and only in Fund 10500 Tuition. |
753200 | Information Technology Contracts Includes contracts with units of State or local governments, units of the 中出少妇视频 institutions, authorities, public or private corporations, or private business firms for Information Technology Contracts. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. 7532xx Institution Discretion |
753300 | Contracts - Athletics For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753312 | Contracts - Athletics Ground Transportation For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753313 | Contracts - Athletics Fleet vehicle Rentals For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753350 | Contracts - Athletics Health Safety For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753380 | Contracts - Athletic Officials For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753381 | Contracts - Athletic Security Services For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753384 | Contracts - Athletic Guarantees Expense For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
753390 | Contracts - Other Athletic For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting. |
771000 | Telecommunications (Budgetary Acct - ORG level) |
771100 | Telecommunications 中出少妇视频 Local Includes all charges for local service telecommunications. 7711xx Institution Discretion |
771200 | Telecommunications 中出少妇视频 Long Distance/GIST Includes all charges for long distance telecommunications, whether billed from the Georgia Intrastate Telephone (GIST) system or a private company. 7712xx Institution Discretion |
771300 | Telecommunications 中出少妇视频 Cellular Includes all charges for cellular phone service. 7713xx Institution Discretion |
771400 | Telecommunications 中出少妇视频 Pager Includes all charges for pager service. 7714xx Institution Discretion |
771500 | Telecommunications 中出少妇视频 Radio Includes all charges for radio service. 7715xx Institution Discretion |
771600 | Telecommunications 中出少妇视频 Video Includes all charges for video services. 7716xx Institution Discretion |
771700 | Telecommunications 中出少妇视频 TV Cable/Satellite Includes all charges for installation of TV Cable/Satellite. 7717xx Institution Discretion |
771800 | Telecommunications 中出少妇视频 Data Includes all charges for data telecommunications. Also includes any charges identified on DOAS Information and Computer Service billings for data telecommunications. 7718xx Institution Discretion |
771900 | Telecommunications - Other 7719xx Institution Discretion |
781000 | Scholarships (Budgetary Acct - ORG level) |
781100 | Scholarships Includes those amounts awarded students on the basis of scholastic achievement. Financial need may or may not be a determining factor. No service would be rendered, nor repayment made, for financial assistance classified in this account. 7811xx Institution Discretion |
781180 | CARES ACT Grant Expense For the expense of funds awarded in response to the CARES ACT due to COVID-19. |
782000 | Fellowships (Budgetary Acct - ORG level) |
782100 | Fellowships This subcategory includes grants-in-aid to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching. 7821xx Institution Discretion |
783000 | Stipends (Budgetary Acct - ORG level) |
783100 | Stipends Includes payments to individuals under training grants that are intended to provide financial assistance during the period of training. Services are rendered by the trainee. This service is required of all students involved in the program. Note: Stipends should not be used for payment to institutional employees for additional work. Institutional employees being compensated for assuming additional duties or performing work outside of the normal duties of the position should be paid by charging the appropriate Personal Services account. 7831xx Institution Discretion |
783200 | Stipends 中出少妇视频 Grant Participant Support Includes all stipends for non-employee grant participants when grant requires segregation of expenses. 7832xx Institution Discretion |
784000 | Tuition (Budgetary Acct - ORG level) |
784100 | Tuition This account code is to be used only in situations where a grant or contract specifies payment of tuition as a part of the project budget. 7841xx Institution Discretion |
792000 | Other Miscellaneous Expense 中出少妇视频 NonOperating (Budgetary Acct - ORG level) |
792100 | Other Miscellaneous Expense 中出少妇视频 Non-Operating Used to record expenses that are outside normal operations, which would not fit in operating cost categories. Examples would include one-time or unusual costs, such as expenses related to a lawsuit or possibly currency exchange costs. 7921xx Institution Discretion |
796000 | Custodial Expenses (Budgetary Acct - ORG level) The 796xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships |
796100 | Federal Scholarships and Other Student Support |
796200 | State Scholarships and Other Student Support |
796207 | State Scholarship-Dual Enrollment (DE) |
796300 | Other Scholarships and Other Student Support |
796400 | Clubs and Organizations |
796410 | P3 Expense (Funds 60000 and 61000 Only) |
796420 | Custodial Fund Administrative Expense (Funds 60000 and 61000 Only) GASB requires administrative expense charged to fiduciary funds to be reported separately. If applicable, institutions should use this account to track administrative expenses charged to custodial and scholarship accounts in funds 60000 and 61000. |
798000 | Op Expenses 中出少妇视频 Allocations (Budgetary Acct - ORG level) |
798100 | Indirect Plant Overhead Includes operating expense costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. 7981xx Institution Discretion |
798300 | Operating Expense 中出少妇视频 Allocated Costs Includes operating expense costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. 7983xx Institution Discretion |
798500 | P3 Operating Expense 中出少妇视频 Allocated Costs Used to record the allocation of P3 Service Concession Arrangement proceeds to the institutions. 7985xx Institution Discretion |
798600 | Indirect Cost Expense |
799000 | Control Account - Expense Error (Budgetary Acct - ORG level) |
7991xx | Appropriations to Institutions (USO Only) |
7992xx | Appropriations to Institutions (USO Only) |
7993xx | Appropriations to Institutions (USO Only) |
799990 | Control Account 中出少妇视频 Expense Error A control account for expense errors. |
2.9.4 Equipment/Capital Outlay (8)
(Last Modified on February 21, 2023)
Code | Description |
---|---|
800000 | Purchase/Capital Outlay |
818000 | Lease/Purchase (Budgetary Acct - ORG level) |
818100 | Lease/Purchase 中出少妇视频 Principal Includes the principal portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution中出少妇视频檚 inventory control system. Note 1: Items costing less than $5,000 should not be lease/purchased. Note 2: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Note 3: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization in this manual. |
818190 | Principal and Interest Debt Payments not related to Capital Assets 8181xx Institution Discretion |
818200 | Lease Purchase 中出少妇视频 Interest Includes the interest portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution中出少妇视频檚 inventory control system. Note 1: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Note 2: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization in this manual. 8182xx Institution Discretion, except where standardized below |
818290 | GSFIC Payback Bond Interest Includes the interest portion of payments made on GSFIC payback bonds. |
818300 | Lease Principal To record the principal portion of payments made on Intangible Rights of Use (IRU) Leases that meet the threshold for capitalization. |
818400 | Lease Interest To record the interest portion of payments made on Intangible Rights of Use (IRU) Leases that meet the threshold for capitalization. |
818500 | SBITA Principal To record the principal portion of payments for Subscription Based IT Arrangements (SBITA’s) that meets the threshold for capitalization. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733200 Software - Leased.) Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. |
818600 | SBITA Interest To record the interest expense portion of payments for Subscription Based IT Arrangements (SBITA’s) that meets the threshold for capitalization. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733200 Software - Leased.) Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. |
833000 | Software (Budgetary Acct - ORG level) |
833100 | Software To record payments for software acquired and/or internally developed or modified solely to meet an institution中出少妇视频檚 internal needs and meets the threshold for capitalization. During the software中出少妇视频檚 development or modification, the institution must not have a substantive plan to market the software externally to other organizations. Software that does not meet the threshold for capitalization should be recorded in the expense account 733100 Software - Purchased. This account would not be used for Subscription Based IT Arrangements (SBITA’s). Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. 8331xx Institution Discretion |
833200 | SBITA Capitalizable Expenses To include initial implementation costs and payments made prior to the commencement term for Subscription Based IT Arrangements (SBITA) that meet the threshold for capitalization. This account is also used to record capitalizable costs related to increased functionality or efficiency after a SBITA asset is placed into service. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733900 Software - Contracts.) Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. |
834000 | Water, Timber & Mineral Rights and Easements (Budgetary Acct - ORG level) Includes capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account. |
834100 | Water Rights Includes capitalizable expense for water rights. |
834200 | Timber Rights Includes capitalizable expense for timber rights. |
834300 | Mineral Rights Includes capitalizable expense for mineral rights. |
834400 | Easements Includes capitalizable expense for easements. |
835000 | Patent & Trademark and Copyright Expense (Budgetary Acct - ORG level) Includes capitalizable expense for patent, trademark and copyright expense. |
835100 | Patents Includes capitalizable expense for patents. |
835200 | Trademarks Includes capitalizable expense for trademarks. |
835300 | Copyrights Includes capitalizable expense for copyrights. |
841000 | Motor Vehicle Equipment Purchases (Budgetary Acct - ORG level) |
841100 | Motor Vehicle Equipment Purchases Includes automobiles, station wagons, vans, buses, motor homes, light duty trucks, and heavy-duty cargo carrying trucks. Aircraft or other motorized vehicles should be recorded in Account 8431xx, Equipment Purchases - Inventory. |
843000 | Other Capital Purchases (Budgetary Acct - ORG level) |
843100 | Equipment Purchase 中出少妇视频 Inventory Includes expenditures for a material item of a non-expendable nature, such as a movable unit of furniture or furnishings, an instrument or apparatus, a machine (including attachments), or an instructional skill training device. Can include a set of small articles whose parts are replaceable or repairable, while the whole retains its identity and utility over a period of time that is characteristic of and definable for items of its class. Also includes motorized vehicles not used on public roads; such as aircraft, boats, lawn mowers, farm tractors, road building equipment, etc. Items in this group, generally, should have a life expectancy of three years or more, cost $5,000 or more, and be controlled by a perpetual inventory record. Note 1: All equipment purchases in this account must be inventoried in the institution中出少妇视频檚 inventory control system. *Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Processes/Asset Management-Assets documentation: AM020.010 through AM.020.014, AM020.040, and AM020.070. Note 2: Computer Purchases should NOT be included in this account, but should be recorded in Account 8433xx (Computer Purchase). |
843130 | Equipment Purchases 中出少妇视频 Computers |
843140 | Equipment Purchases 中出少妇视频 Other |
843141 | Equipment Purchases 中出少妇视频 Sponsor Holds Title 8431xx Institution Discretion |
843200 | Library Collections Library Collections consist of Library Books and Reference Materials. Library reference materials are information sources other than books which include journals, periodicals, microforms, audio/visual media, computer-based information, manuscripts, maps, documents, and similar items which provide information essential to the learning process or which enhance the quality of academic, professional or research libraries. |
843210 | Library Collections 中出少妇视频 Periodicals & Subscriptions |
843220 | Library Collections 中出少妇视频 Other Printed Material |
843230 | Library Collections 中出少妇视频 Binding |
843240 | Library Collections 中出少妇视频 Microfilm Reels |
843250 | Library Collections 中出少妇视频 Other Microfilm |
843260 | Library Collections 中出少妇视频 Audio/Video Materials |
843270 | Library Collections 中出少妇视频 Other Materials |
843280 | Library Collections 中出少妇视频 Computer Files 8432xx Institution Discretion |
843300 | Computer Purchases Includes material electronic data processing items of a non-expendable nature, costing $5,000.00 or more. Items in this group would include, but not be limited to, computer mainframes, mini-computers, data storage units, printers, firmware, terminals, and personal computers. |
843320 | Computer Hardware 中出少妇视频 Inventory |
843390 | Other Information Technology Purchases Includes all other capitalizable Information Technology Equipment purchases not included in 8433xx (Computer Purchases). 8433xx Institution Discretion |
843400 | Capitalized Collections Collections or individual items of significance that are owned by an institution which are not held for financial gain, but rather for public exhibition, education or research in furtherance of public service. |
850000 | Land and Land Improvements (Budgetary Acct - ORG level) |
850100 | Land and Land Improvements Land is the surface or crust of the earth, and is characterized as having an unlimited life. Land Improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land. |
860000 | Buildings and Building Improvements (Budgetary Acct - ORG level) |
860100 | Buildings and Building Improvements A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both. |
870000 | Facilities and Other Improvements (Budgetary Acct - ORG level) |
870100 | Facilities and Other Improvements Includes assets (other than general use buildings) built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period. |
880000 | Infrastructure (Budgetary Acct - ORG level) |
880100 | Infrastructure Infrastructure includes long-lived capital assets that are normally stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature. Examples of Infrastructure are road systems, water systems, drainage systems, sewer systems, fiber optic and telephone distribution systems between buildings, and waterway systems. |
890000 | Depreciation Expense (Budgetary Acct - ORG level) |
890100 | Depreciation Expense Used for writing off the annual portion of deterioration of capitalized equipment, building or land improvements. This charge is based on proration of the asset cost over its estimated life. |
890200 | Financed Asset Depreciation |
890300 | Lease Amortization To write-off the annual portion of capitalized Intangible Rights of Use (IRU) Leases. |
890400 | SBITA Amortization To record the amortization expense of capitalized Subscription Based IT Arrangements (SBITA’s). Refer to聽Section 7.10 Intangible Assets聽in this manual for further information. |
890900 | Depreciation Expense-Prior Year |
2.9.5 Transfers (9)
(Last Modified on April 9, 2021)
Code | Description |
---|---|
900000 | Transfers |
911000 | Transfers 中出少妇视频 Mandatory (Budgetary Acct - ORG level) |
911100 | Transfers 中出少妇视频 Mandatory Transfers to or from another fund group that are required by binding legal agreements. |
921000 | Transfers- Non-Mandatory (Budgetary Acct - ORG level) |
921100 | Transfers 中出少妇视频 Non-Mandatory Discretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement. |
921105 | Prior Year Higher Education Emergency Relief Fund Expense (HEERF) |
951000 | Allocated OH- Sponsored Agreements (Budgetary Acct - ORG level) |
951100 | Allocated Overhead 中出少妇视频 Sponsored Agreements Includes facilities and administrative overhead costs charged to sponsored agreements. The use of this account should be with appropriate debits and off-setting credits to allow reporting of these overhead costs to the grant agencies, but allow normal cost reporting (without the 9511xx costs) to the system office data warehouse and on annual reports. |
Budgetary Compliance Reporting Accounts: The following accounts have been established for budgetary compliance reporting and should only be utilized in the BCRADJ Ledger.
Code | Description |
---|---|
981100 | BCR Prior Year Payables/Exp |
981200 | BCR Prior Year Rec/Rev |
981250 | Current Year Receivables |
981300 | BCR Incr/Decr in Inventory |
981400 | BCR Surplus Returned to Treas |
981500 | BCR Prior Year Ended |
981550 | BCR Current Year Ended |
981600 | BCR Pr Year Reserved Fund Bal |
981700 | BCR Mandatory Transfers |
981800 | BCR Non Mandatory Xfer |
981900 | BCR Other Additions/Deletions |
981910 | Carry Over per SAO |
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