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Expense Accounts
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1000 - Salaries & Fringes |
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1010 - Itemized Positions |
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#1011 - Itemized Positions - Faculty 9/10 Month |
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#1012 - Itemized Positions - Faculty 12 Month |
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#1013 - Itemized Positions - Exempt Staff |
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#1014 - Itemized Positions - Non-exempt Staff |
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#1020 - Itemized Positions - Grad Asst/Fellows/Post Docs |
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#1022 - Itemized Positions - Non-F&A |
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2070 - Labor & Assistants |
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#2071 - Labor & Assistants - Faculty |
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#2072 - Labor & Assistants - Exempt Staff (C1) |
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#2073 - Labor & Assistants - Non-exempt Staff (C1) |
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#2074 - Labor & Assistants - Students (Federal College Work Study) |
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#2075 - Labor & Assistants - Students (Other than CWS) |
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#2080 - Labor & Assistants - Summer Salaries |
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#2090 - Labor & Assistants - Contractual Employee (C2) |
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#2092 - Labor & Assistants - Non-F&A |
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2100 - Salaries & Wages Adjustments |
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#2110 - Overtime |
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#2120 - Shift Differential |
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#2130 - On-call Pay |
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#2196 - Accrued Leave Payout |
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#2197 - Early Retirement Reduction |
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#2198 - Delayed Salary Savings |
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#2199 - Turnover Expectancy |
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2200 - Cost Sharing - (For Cost Sharing Transactions Only) |
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2210 - Cost Sharing Salary - (For Cost Sharing Transactions Only) |
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2220 - Cost Sharing Fringe - (For Cost Sharing Transactions Only) |
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2700 - Fringe Benefits |
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#2702 - Non-F&A Fringe Benefits |
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#2705 - TIAA Optional Retirement |
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#2710 - Health Insurance |
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#2711 - Retiree Health Insurance |
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#2712 - Post Employment Benefits |
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#2715 - Teachers Retirement |
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#2720 - Employees Retirement |
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#2725 - Social Security |
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#2755 - Teachers Pension |
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#2760 - Employees Pension |
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#2769 - USM Police Retirement |
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#2770 - Unemployment Insurance - Regular Employee |
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#2771 - Part Time Unemployment Insurance |
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#2772 - Workers Compensation - Employee |
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#2773 - Workers Compensation - Contractual |
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#2774 - Workers Compensation - Unfunded Liability |
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#2775 - Tuition Waiver - Graduate Assistants |
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#2776 - Tuition Waiver - Employees |
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#2777 - Other Adjustments |
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#2778 - Tuition Waiver - Employees - External |
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#2780 - Deferred Comp Match - PEBSCO |
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#2781 - Deferred Comp Match - TIAA |
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#2784 - Deferred Comp Match - VALIC |
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#2785 - Deferred Comp Match - Fidelity |
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3000 - Operating Expenses |
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3100 - Technical & Special Fees |
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3110 - Honorariums |
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3130 - Research Study Grants |
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3140 - Prizes and Awards |
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3150 - Royalties |
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3200 - Communications |
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3210 - Postage & Mail |
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3220 - Telephone Expense |
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3221 - Telecommunications Allocation - (CITS Only) |
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*3270 - DGS-Telecommunications |
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3285 - Cell Phone Expenditures |
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3290 - Mailing Service |
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3300 - Travel |
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3311 - In-State Travel |
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3321 - Out-of-State Travel |
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3360 - Foreign Travel |
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3400 - Food |
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3401 - Food for Resale |
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3500 - Utilities |
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3510 - Fuel Oil #2 |
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3530 - Electricity |
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3540 - Natural Gas/Propane |
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3550 - Water/Sewer |
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3590 - Steam |
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3591 - Fuel Other |
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3600 - Motor Vehicle Operations & Maintenance |
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*3610 - Purchases of Motor Vehicles |
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3611 - Vehicle Rental - Long Term |
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3612 - Gas & Oil |
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3613 - Maintenance & Repairs |
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3614 - Insurance for Motor Vehicles |
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3615 - Garage Rental |
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*3617 - Capital Lease |
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*3620 - Purchases - Other Land Vehicles |
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3621 - Leases |
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3622 - Fuel & Oil |
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3623 - Maintenance & Repairs |
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3624 - Insurance |
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3700 - Contractual Services |
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3702 - Non-University Salaries |
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3703 - Non-University Employee Fringes |
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3710 - Housekeeping |
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3712 - Buildings & Roads - Maintenance & Repairs |
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3716 - Equipment Maintenance & Repairs |
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3717 - Equipment Rental |
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3718 - Printing & Reproduction |
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3720 - Bookbinding/Photographic |
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3724 - General Advertising |
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3726 - Studies & Consultants |
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3728 - Freight & Delivery |
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3730 - Temporary Employment Service |
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3732 - Consortium (Subcontracts) DC < $25,000 |
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3734 - Consortium (Subcontracts) DC > $25,000 |
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3736 - Care of Animals |
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3738 - Grounds Maintenance |
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3746 - Catering Services |
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3747 - Conference Services |
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3749 - Medical/Physician Services - Internal - (Journal Entries Only) |
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3750 - Medical/Physician Services |
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3751 - Services - Internal - (Journal Entries Only) |
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3752 - Other Contractual Services |
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3754 - Consortium IDC with F & A |
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3757 - Biopolymer Core - (Journal Entries Only) |
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3759 - Pharmacy Research Allocation - (For Pharmacy Allocation Only) |
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3770 - Employee Relocation |
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3772 - Reimbursable Funds |
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3773 - Individual Meal Reimbursement |
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3774 - Student Health Insurance |
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3775 - Facilities Management Services |
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3776 - Linen Services |
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3790 - Guest Parking - On Campus parking validations |
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3800 - Contractual Services - Information Technology |
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3881 - Hardware-Lease/Rental |
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3882 - Hardware-Maintenance |
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3883 - Software-Acquisition |
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3884 - Software Licensing (Maintenance) |
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3885 - Contractual Computer Services (i.e. Consulting Services) |
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3887 - Software Allocation - (CITS Only) |
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3900 - Supplies & Materials |
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3910 - Building Supplies |
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3911 - Athletic Supplies |
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3912 - Housekeeping Supplies |
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3914 - Laboratory Supplies |
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3915 - Books/Periodicals |
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3916 - Office Supplies |
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3922 - Conference Materials |
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3924 - Instructional Materials |
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3925 - Vet Services Allocation - (Journal Entries Only) |
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3926 - Purchase/Care of Animals |
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3928 - Purchase for Resale |
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3930 - Medical Supplies |
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3945 - BIORESCO - (Journal Entries Only) |
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3946 - Medicine/Drugs/Chemicals |
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3948 - Duplicating & Printing Supplies |
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3950 - Audio Visual Supplies |
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3951 - Sensitive Items < $500 (Public Safety Only) |
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3952 - Other Supplies & Materials |
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3953 - Non-Sensitive Equipment < $5,000 |
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3954 - Non-Sensitive Equipment < $5k-No F&A |
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3964 - Oxygen/Other Medical Gas |
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3965 - IV Solutions |
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3967 - Radioactive Material |
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3975 - IT Supplies |
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3977 - IT & Sensitive Equipment < $5,000 |
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3999 - Supplies/Other - Internal - (Journal Entries Only) |
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4200 - Capital Equipment - Data Processing > $5,000 |
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*4201 - Capital Lease Acquisition - DP > $5,000 |
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*4205 - Academic Capital Lease Acquisition - DP > $5,000 |
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*4210 - Administrative Capital Lease Acquisition - DP > $5,000 |
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*4215 - Telecommunication Capital Lease Acquisition - DP > $5,000 |
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*4260 - Word Processing Replacement Equipment - DP > $5,000 |
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*4275 - Academic Replacement Equipment - DP > $5,000 |
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*4280 - Administrative Replacement Equipment - DP > $5,000 |
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*4285 - Telecommunication Replacement Equipment - DP > $5,000 |
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*4290 - IT Purchases - DP > $5,000 |
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4300 - Capital Equipment - (non Data Processing) > $5,000 |
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*4310 - Office - non DP > $5,000 |
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*4311 - Athletic - non DP > $5,000 |
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*4312 - Household - non DP > $5,000 |
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*4314 - Building/Maintenance - non DP > $5,000 |
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4316 - Non-Library Books/Periodicals - non DP > $5,000 |
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4318 - Library Books - non DP > $5,000 |
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4320 - Magnetic Tapes - Libraries Only - non DP > $5,000 |
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4324 - Microforms - Libraries Only - non DP > $5,000 |
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4326 - Periodicals - Libraries Only - non DP > $5,000 |
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4328 - Software - Aca Software - Libraries - non DP > $5,000 |
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*4330 - Audio Visual - non DP > $5,000 |
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*4334 - Duplicating - non DP > $5,000 |
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*4344 - Medical/Dental/Laboratory - non DP > $5,000 |
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*4350 - Equipment < 15 Year Life - non DP > $5,000 |
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*4390 - Capital Lease Acquisition > $5,000 - non DP > $5,000 |
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*4399 - Other Capital Equipment |
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4400 - F&A Correction (Financial Services Only) |
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4401 - Applicable to F&A |
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4402 - Not Applicable to F&A |
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4403 - Grant Closing Adj without F&A - (Restricted Funds Only) |
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4600 - Grants, Subsidies & Contributions |
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4601 - Student Aid |
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4610 - Remission - Scholarship/Fellowship |
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4710 - Staff Development |
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4711 - Staff Development - Internal - (Journal Entries Only) |
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4740 - Research Board Grants |
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4799 - Other |
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4830 - Remission Of Fees |
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4831 - Legal Settlements & Penalties |
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4840 - Staff Benefits - Non U.S. Citizens |
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4850 - Other WITH F&A - (For Cost Sharing Transactions Only) |
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4851 - Cost Sharing Other Expenses - (For Cost Sharing Transactions Only)
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4860 - Other WITHOUT F&A |
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4861 - Non-F&A Clearing Expense
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4900 - Fixed Charges |
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4901 - Insurance Paid to State Treasurer |
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4902 - Insurance-Non State Treasurer's Office Payments |
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4920 - Subscriptions |
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4930 - Association Dues |
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4935 - Transfers for Bond Repayments |
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4940 - Interest |
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4970 - Rent - Short Term < 1 year |
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4974 - Rent - Long Term > 1 year |
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4999 - Other Fixed Charges |
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5000 - Land And Buildings |
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5100 - Land Acquisition |
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5105 - Land Improvements |
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5110 - Buildings - Construction |
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5112 - Professional Fees Building Construction |
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5114 - Buildings - Demolition |
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5130 - Buildings - Additions & Other Major Renovations |
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5131 - Construction & Renovation Transfers |
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5132 - Utilities Extension |
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5140 - Buildings - Fixed Equipment |
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5150 - Project Accounting - Design |
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5151 - Project Accounting - Construction |
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5152 - Project Accounting - Construction Contingency |
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5153 - Project Accounting - Project Management Fees |
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5154 - Project Accounting - Collateral Equipment |
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5155 - Project Accounting - Miscellaneous |
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5230 - Improvements - Roads/Sidewalks/Parking Areas |
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5240 - Other Capital Expenses - GCL |
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5310 - Loan Fund Expenditures |
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5311 - Loan Funds - Cost of Cancellations |
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5315 - Loan Funds - Administrative Expense |
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5319 - Loan Funds - Collection Costs |
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5320 - Loan Funds - Cost Principal & Interest Assign |
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5324 - Loan Funds - Other Loan Fund Expenses |
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5330 - PELL/SEOG Expenditures |
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5331 - PELL/SEOG - Paid to Students |
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5332 - PELL/SEOG - Administrative Expenses |
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5340 - Federal Work Study Expenditures |
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5341 - Federal Work Study - Wages - On Campus (75%) |
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5342 - Federal Work Study - 100% Federal (Baltimore Reads) |
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5343 - Federal Work Study - Off Campus for Profit (50%) |
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5344 - Federal Work Study - Off Campus Non-Profit (75%) |
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5345 - Federal Work Study - Administrative Cost Allowance |
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5400 - Refunds to Granting Agencies |
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5401 - Refunds to Granting Agencies |
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5500 - GAAP Expenses (Financial Services ONLY) |
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5501 - Investment Expenses - GAAP Only |
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5502 - Interest on Indebtedness - GAAP Only |
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5503 - Other Non-operating Expenses - GAAP Only |
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5504 - Transfers to other USM Institutions - GAAP Only |
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5505 - Other Losses - GAAP Only |
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5506 - Depreciation - GAAP Only |
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5507 - Accrued Leave Expense - GAAP Only |
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5508 - Accrued Payroll Expense - GAAP Only |
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5509 - Accrued Liability Expense - GAAP Only |
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5510 - Bad Debt Expense - GAAP Only |
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5511 - Reclass Expenses - GAAP Only |
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5512 - Plant Fund Expenses - GAAP Only |
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6000 - F & A Expense |
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6001 - F & A Expense |
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6002 - Consortium (Subcontracts) IDC with F & A |
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6003 - Consortium (Subcontracts) IDC w/o F & A |
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NOTE:
# Payroll & Fringe Benefit Subcodes
cannot be used with JV Batches or Cash Deposits.
* Capital Subcodes should not be used on HM
or RM orders.
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