Note: Some of the revenue accounts are defined within a range of accounts instead of individually.

REVENUE ACCOUNTS

Account Category Definition
0050-0199Tuition and Fees Includes all tuition and fees (e.g., Academic Services Fee, Auxiliary Facilities Fee) assessed against students for educational purposes . Tuition & fees must be recorded as revenue even though it has been waived or remitted. The amounts of such remissions or waivers. would be offset with an entry to expenditures and classified as scholarships or fellowships or as staff benefits associated with the appropriate expenditure category to which the personnel relate.

NOTE: Not included in this category are auxiliary and recreational facilities.

0200-0299 Appropriations Appropriations include:

1. All unrestricted amounts received for current operations from, or made available to the university by legislative acts, and

2. All restricted amounts from sources mentioned in 1 above to the extent expended for current operations.

NOTE: Not included in this category are governmental grants and contracts.

0300-0399 Gifts, Contracts and Grants:
Non-Sponsored 		This category includes:

1. Amounts from non-governmental organizations and individuals, including funds resulting from contracting for the furnishing of goods and services of an instructional or research nature.

2. All unrestricted grants as well as restricted grants and contracts from non-governmental sources to the extent expended in the current fiscal year for current operations.

3. All unrestricted amounts received or made available by grants and contracts from governmental agencies for current operations.

4.All amounts received or made available through restricted grants and contracts to the extent expended for current operations.

NOTE: Not included in this category are gifts, grants and contracts from foreign governments. They should be treated as private gifts and contracts.

0400-0420 Indirect Cost Recoveries Includes indirect cost reimbursement received from Federal government and other sponsors of organized research.
0500-0549Sales & Services: Educational Departments This category includes:

1. Revenues that are related incidentally to the conduct of instruction or research; and

2. Revenues from activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to the students, faculty, staff, and the general public. The type of service rendered takes precedence over the form of agreement by which these services are rendered. Examples of revenues of educational activities are film rental, sales of scientific and literary publications, testing services, and sales of products and services of dairy creameries, poultry farms, etc.

0550-0599GAAP Revenue
(FS Use Only)		Revenues that is accrued for Financial Statement purposes ONLY. Accounts in this category cannot be used when processing transactions in PS.
0600-0609Contracts & Grants Revenue Revenues generated by any type of contract and/or grant that is set up through the ORD office.
0610-0629Loan Fund Revenue Revenue generated through any type of student loan.
0630-0639Scholarships Revenue generated through any type of student scholarship.
0640-0649Federal Work Study Revenue Revenue generated through the student Federal Work Study program.
0670-0679General Construction Loans Revenue generated through GCL capital appropriations.
0680-0689Retirement of Indebtedness Revenue generated through the retirement of debt.
0690-0717Investment & Endowment Income This category includes:

1. Unrestricted income from endowment and similar funds.

2. Restricted income from endowment and similar funds to the extent expended for current operations.

3. Income earned from investments other than those received from endowment and similar funds.

0719-0740Sales & Services: National Museum of Dentistry Revenues generated through operation of the National Museum of Dentistry.
Note that the NMD is part of Auxiliary Enterprises.
0718-0899Sales & Services: Auxiliary Enterprises Revenues generated through operation of auxiliary enterprises including auxiliary facilities and recreational facilities fees. An auxiliary enterprise is an entity that furnishes goods and services to students, faculty, or staff and that charges a fee directly related to, although not necessarily equal to the cost of the goods or services. The general public incidentally may be served by auxiliary enterprises. Auxiliary enterprises include residence halls, dining services, intercollegiate athletics, student union, movie theaters, and book center, etc.
0900-0999Miscellaneous Revenue This category includes:

1. Revenues from lease of University property.

2. Revenues resulting from the late return of library materials.

3. Revenues from copy and microfiche copy machines.

4. Revenues from sale of utilities.

5. Revenues from tickets issued for improper parking on campus.

6. Revenue resulting from the loan of library materials obtained from other colleges or universities or from county libraries.

7. Revenues from the federal government received from the state.

8. Revenues from fees for copies of student transcripts.

9. Revenues from charges to replace ID's.

10. Revenues from sales of items not listed with a specific subcode.

11. Revenues from sale of photographic materials such as films, frames, and albums, and rendering of photographic services.

12. Revenues from Health Center services such as allergy injection, lab work, x-rays, in-patient, pharmacy, and other medical services.

13. Charges for applying for and using the deferred payment plan for student bills.

14. Late fees collected on student bills.

15. Miscellaneous Student fees not recognized under tuition & fees.

16. Revenues from vending machine commissions.

17. Revenues from computer usage, optical scanning, data entry. Programming services, document services, and miscellaneous data processing supplies and services.

18. Revenues from sales of books or publications by campus departments to individuals or organizations outside of the University.

19. Revenues from transfers from other programs, reserves, etc.

EXPENSE ACCOUNTS

Itemized Positions

All positions that have a line item number assigned to them in the State budget are called Itemized Positions. Currently, the exception is account 1020 (this is classified under "Itemized Positions" but does not have a line item number assigned to it in the State Budget).

Account State Code Title Definitions
1011 01A01 Faculty 9/10 Month Salary expenses for personnel who have a 9/10 month appointment to faculty status and who are paid from Itemized Positions.
1012 01A01 Faculty 12 Month Salary expenses for personnel who have a 12 month appointment to faculty status and who are paid from Itemized Positions.
1013 01A01 Exempt Staff Salary expenses for personnel who have appointments as associate staff and and who are paid from Itemized Positions.
1014 01A01 Non-Exempt Staff Salary expenses for personnel who are employed in the classified staff category and who are paid from Itemized Positions.
1020 01A01 Grad Asst-Fellows-Post Docs Salary expenses for personnel who have appointments as graduate assistants and who are not required to do teaching, research, or any other work for the fellowships they receive.
1022 01A01 Non-F&A Salary expenses for personnel where all or a portion of the salary is unallowable for F&A purposes.

NOTE:- Series 1000 expense subcode can only be used by the payroll system and on the "TRANSFER OF PAYROLL CHARGES" form. These subcodes cannot be used on any other JV/input form.

Labor & Assistants

Services for which salary expense cannot be charged on a series 1000 subcode (because they are not being paid on an Itemized Position) are called "Labor and Assistants." Salary expenses for this category must be charged on a series 2000 subcode.

Account State Code Title Definitions
2071 01A01 L&A Faculty Salary expenses for personnel who have appointments as faculty.
2072 01A01 L&A Exempt Staff Salary expenses for personnel who have appointments as associate staff.
2073 01A01 L&A Non-Exempt Staff Salary expenses for personnel employed in the classified staff category.
2074 01A01 L&A CWS Student Salary expenses for students who are employed under the Federal College Work Study Program. .
2075 01A01 L&A Student-Other than CWS Salary expenses for students who are not CWS students.
2080 01A01 L&A Summer Salaries Salary expenses for personnel who have appointments as faculty and who are paid for teaching during the summer.
2090 01A01 L&A Contractual Employees Salary expenses for personnel who have a contractual appointment as opposed to a regular appointment and not all fringes are paid to them. .
2092 01A01 L&A Non-F&A Salary expenses for personnel where all or a portion of the salary is unallowable for F&A purposes.

OT/Devaluation/Turnover Expectancy

Overtime reflects hours worked in excess of an employee's normal work week. Turnover implies number of times that various personnel we replaced during a stated period, usually a year.

Account State Code Title Definitions
2110 01A01 Overtime Extra compensation for personnel who work during normal business hours.
2120 01A01 Shift Differential Extra compensation for personnel who work on a regularly scheduled shift starting between 2 p.m. and 1 am.
01A01 On-Call Pay Extra compensation for personnel who must be on-call at times over and above their normal, designated work hours.
01A01 Accrued Leave Payout Salary expense paid to personnel upon their termination of employment that equals the value of their accrued annual leave balance at the time of their last regular paycheck.
01A01 Cost Sharing Salary Portion of the grant personnel salary expense that is over and above the maximum allowed by Federal regulations.
01A01 Cost Sharing Fringes Portion of the grant personnel fringe expense that is over and above the maximum allowed by Federal regulations.
2997 01A90 Early Retirement Reduction This represents the amount of the budget reduction that occurs when personnel are allowed the benefit of an early retirement incentive.
2998 01A01 Delayed Salary Savings This represents the portion of a COLA or merit salary increase from July 1 until the effective date of the increase.
2999 01A01 Turnover Expectancy Salary savings expected from employee turnover.

Fringe Benefits

A pension provision, retirement allowance, insurance coverage, or the cost representing a present or future return to an employee, which is neither deducted on a payroll nor paid for by the employee.

Account State Code Title Definitions
01A01 Non-F&A Fringe Benefits Salary expenses for personnel where all or a portion of the fringe is unallowable for F&A purposes.
2705 01A68 TIAA Optional Retirement Employer's contributions for employees enrolled in the Teacher's Insurance Annuity Association (TIAA) retirement system, the TIAA tax deferred retirement system, the TIAA pension system, and the TIAA tax deferred pension system.
2710 01A52 Health Insurance Employer's share of the health insurance subsidy payable to the health insurance carrier for those employees enrolled in the health insurance program.
2711 01A54 Retiree Health Insurance Retirees health insurance benefits paid by the State and allocated to the University .
2715 01A63 Teachers' Retirement Employer's share of contributions for employees enrolled in the Teachers' Retirement System. .
2720 01A61 Employees' Retirement Employer's share of contributions for employees enrolled in the Employees' Retirement System. .
2725 01A51 Social Security (FICA) Employer's share of social security payments based an the effective rate and base as provided by Federal law. Also includes employer's share of hospital insurance tax for Federal Civil Service employees of the University.
2755 01A64 Teachers' Pension Employer's share of contributions for employees enrolled in the Teachers Pension System. .
2760 01A62 Employees Pension Employer's share of contributions for employees enrolled in the Employees Pension System.
2769 01A69 USM Police Retirement Employer's share of contributions for University System of Maryland police personnel employees only.
2770 01A74 Unempl Ins Reg Emp Employer's share of unemployment insurance premium for regular (other than contractual) employees.
2771 01A74 Unempl Ins Contr Empl Employer's share of unemployment insurance premium for contractual employees.
2772 01A75 Workers Compensation - Employee Payment of premiums paid to the State Accident Fund (the State's workers compensation insurance carrier) by the University to insure themselves against accidental liability to regular (other than contractual) employees covered under the Workers Compensation Laws.
2773 01A75 Workers Comp - Contractual Payment of premiums paid to the State Accident Fund (the State's workers compensation insurance carrier) by the University to insure themselves against accidental liability to contractual employees covered under the Workers Compensation Laws.
2774 01A76 Workers Comp-Unfunded Liability Payments made to the State Accident Fund (the State's workers' compensation insurance carrier) by the University towards unfunded liability to employees covered under the Workers' Compensation Laws.
2775 01A81 Tuition Waiver-Grad Asst Cost of tuition waivers granted to graduate assistants.
2776 01A81 Tuition Waiver-Employees Cost of tuition waivers granted to employees of the University (other than Graduate Assistants).
2777 01A81 Other Adjustments Any adjustment to an employee's salary that is not listed above or below.
2780 01A81 Deferred Comp Match - PEBSCO The portion of the State's matching funds for an employee's deferred comp plan.
2781 01A81 Deferred Comp Match - TIAA The portion of the State's matching funds for an employee's deferred comp plan.
2784 01A81 Deferred Comp Match - VALIC The portion of the State's matching funds for an employee's deferred comp plan.
2785 01A81 Deferred Comp Match - Fidelity The portion of the State's matching funds for an employee's deferred comp plan.

Tech & Special

USED ONLY BY PAYROLL ON TECHNICAL AND SPECIAL FEES FORM. NOT FOR REQUISITION USE.

Account State Code Title Definitions
3110 02B01 Honorariums Payment to visiting professionals.
3130 02B10 Res Study Grants Human research participants.
3140 02B99 Prizes and Awards Payments to non-employees for awards and prizes. (These award payments are subject to Federal, State, and FICA tax withholding and should be processed through Central payroll Bureau for employees.)
3150 02B99 Royalties Compensation for use of property or right based on an agreed portion of the income arising from such use; e.g. the periodic payment to the owner of land for oil, coal or minerals extracted; to an author for sale of his/her book; to a manufacturer for use of its processing equipment.

Communications

This category includes expenses related to a system (e.g. telephone) for communicating, and the technology of the transmission of information (as by printed telecommunication, or the computer).

Account State Code Title Definitions
3210 03C01 Postage & Mail Pertaining to US postage and postal charges (ie., - stamps, letter and parcel costs, charges to postage metered mailing machines).
3220 03C02 Telephone Expense Includes usage, service, installation expenses, operation expenses, and communication equipment rental costs.
3270 03C05 DGS-Telecommunications Includes all costs of telephone lines and equipment etc., which are coordinated through and paid to the Department of Communication Services, Office of Telecommunications.
3285 03C06 Cell Phone Expenditures All expenses related to the purchase and ongoing use of cell phones.
3290 03C01 Mailing Service Includes the cost of mail services companies like UPS, Airborne Express, etc.

Travel

Travel includes expenses related to a trip taken on behalf of the University.

Account State Code Title Definitions
3311 04D01 In-State Travel All authorized travel by University and non-University personnel conducted within the state of Maryland and the District of Columbia.
3321 04D03 Out-of State Travel All authorized travel only by University personnel conducted within the United States (i.e., - mileage, lodging, fares, meals).
3360 04D04 Foreign Travel All authorized travel only by University personnel conducted where the destination is outside the geographical boundaries of the United States.

Food

Food acquired by Dining Services, Rossborough Inn and other University units in the business of preparing food for resale.
Account State Code Title Definitions
3401 09K20 Food for Resale Only includes food for human consumption for resale. (i.e., - campus concessions)

Fuel and Utilities

These are expense for energy used to generate heat, light, and power.

Account State Code Title Definitions
3510 06F03 Fuel Oil #2 The purchase of any fuel oil designated as Grade #2 used to generate heat or power.
3530 06F20 Electricity Metered electricity.
3540 06F06 Natural Gas/Propane Natural and propane.
3550 06F21 Water/Sewer Utilities usage only, not bottled water.
3590 06F08 Steam Metered steam.
3591 06F99 Fuel - Other(i.e., - Kerosene)

Motor Vehicles-Passenger Cars, Station Wagons, Carryalls & Vans

Passenger cars, station wagons, carryalls and vans that are used for transportation of persons and personal effects by land.

Account State Code Title Definitions
3610 07G0IPurchases - Motor Vehicles The cost of acquisition of a land vehicle.
3611 07G01 Rental - Long TermLong term rental, does not include daily rentals, title is not given to the University.
3612 07G02 Gas & OilPurchase of automobile gas and oil for state passenger vehicles.
3613 07G03Maint & Repair For maintenance and repairs made to state owned or state leased passenger vehicles.
3614 07G04 InsurancePremiums for insurance on motor vehicles held by the University against accident, death, injury, fire, tornado, theft, and property damage, etc.
361507G05 Garage Rent Any lots or garages that the University rents (does not own) for the parking or storage of passenger vehicles.
3617 07G01 Capital Lease Lease purchase of passenger vehicle, title will eventually be acquired by the University.

Other Land Vehicle

Motor vehicles whose primary purpose is not to transport individuals and personal effects. e.g. trucks, graders, plows, etc.

Account State Code Title Definitions
3620 07G30 Purchases The cost of acquisition of trucks, graders, plows, etc.
3621 07G30 Leases Refer to the section on LEASE DEFINITIONS above.
3622 07G31Fuel & Oil Purchase of gas and oil for state owned other land vehicles.
3623 07G32 Maint & Repair On state owned or state leased other land vehicles.
3624 07G33 Insurance Premiums for insurance on all other land vehicles held by the University against accident, death, injury, fire, tornado, theft & property damage, etc.

Contractual Services

A contract is a legally enforceable agreement or promise between two or more parties created by an offer by one party and acceptance by another. Services obtained under a contract are called contractual services.

Account State Code Title Definitions
3702 08H99 Non-University Salaries Salary charges that are paid to personnel employeed by someone other than UMB, this the 1XXX account sequence cannot be used.
3703 08H99 Non-University Fringes Fringe charges that are paid to personnel employeed by someone other than UMB, this the 2XXX account sequence cannot be used.
3710 08H16 Housekeeping Outside contractual services specifically related to any janitorial or housekeeping cost.
3712 08H99 Bldg & Road Repairs & Renov. Outside contractual service EXPENSES related to any building, road repairs, and renovation under $5,000. Except for replacement carpet, which CAN BE ANY AMOUNT.
3716 08H09 Equip Maint & Repair Any equipment repair and maintenance costs.
3717 08H08 Equipment rental Expenses for the rental of equipment not necessary for continuation of the business. (i.e.,-audio visual, postage meters, copiers, etc.)
3718 08H04 Printing & Reproduction Contractual service related to any printing or reproduction cost. (i.e.,-photocopying)
3720 08H05 Bookbinding/Photo Contractual services specifically related to any bookbinding or photographic costs.
3724 08H01 General Advertising Printed or broadcasted (radio or television) advertising and other publicity expenses.
3726 08H21 Studies & Consultants Outside services specifically related to any studies and consultant fees.
3728 08H26 Freight & Delivery Contractual services specifically related to freight and delivery costs (i.e.,-UPS, Federal Express).
3730 08H28 Temp Employment Outside contractual services specifically related to temporary employment service costs. (i.e.,-Kelly Manpower)
3732 08H99 Subcontract < $25,000 The portion of expenses for all subcontracts on sponsored grants and contracts that are < $25,000.
3734 08H99 Subcontract Expenses > $25,000 The portion of expenses for all subcontracts on sponsored grants and contracts that are > $25,000.
3736 08H25 Care of Animals Outside contractual service specifically related to the care of animals.
3738 08H99 Grounds Maintenance Any contractual service specifically related to any grounds maintenance. (Landscaping)
3746 08H11 Catering Services Catering costs and food not for resale.
3747 08H11 Conference Services Contractual services specifically related to any food service and catering cost associated with a conference.
3750 08H20 Medical/Physician Services Contractual services specifically related to any medical or dental care costs, including all direct charges for medical and dental care costs by a physician or dentist.
3752 08H99 Other Non-data processing contractual service costs which cannot be specifically recorded to any other subcode.
3754 08H99 Consortium with F&A Consortium charges with allowable F&A expenses.
3756 08H99 Consortium without F&A Consortium charges with unallowable F&A expenses.
3770 08H99 Employee Relocation Personal moving expenses for the relocation of an employee. (This occurs with a new hire into the university or reassignment of employee to a different university.)
3772 08H99 Reimbursable Funds Used to identify funds to be transferred to a reimbursable non-data processing center.
3773 08H99 Individual Meal Reimbursement The reimbursement of meal expenses to individuals that are not UMB employees.
3790 08H99 Guest Parking Garage expenses related to non-UMB employees whose parking is paid for by UMB.

Contractual Services Information Technology

For definition of "contractual services" see under CONTRACTUAL SERVICES heading.

Account State Code Title Definitions
3881 08J91 Hardware Lease/Rental Expenses occurred for lease/rental of administrative data processing or related equipment (i.e.,- CPU, peripherals, etc.).
3882 08J91 Hardware Maintenance Contractual expense for maintenance of administrative data processing equipment.
3883 08J91 Software Acquisition Acquisition/lease of administrative computer software.
3884 08J91 Software Licensing Maint Contractual maintenance on administrative computer software.
3885 08J91 Consulting Computer Services Payments to contractor or lessor for services used in administrative data processing environments. (i.e.,- data entry, software development, training and computer usage.

Supplies, Materials, and Non-Capital Equipment

Account State Code Title Definitions
3910 09K04 Building Repair parts, lumber, electrical supplies, plumbing, linen, bedding, and general maintenance supplies.
3911 09K04 Athletic Supplies purchased for the Pratt Garage gym.
3912 09K08 Housekeeping Cleaners, brooms, mops, furniture polish, floor stripper and wax, window cleaners, rug shampoo, and buckets.
3914 09K06 Laboratory Beakers, test tubes, utensils, aprons, coats, etc.
3915 09K99 Books/Periodicals Books and magazines purchased for the Campus libraries. These items are not for resale.
3916 09K02 Office Supplies Stationary, forms, writing materials, etc.
3922 09K14 Conference Materials Conference materials such as pencils, paper, brochures, folders, etc. issued to conference participants.
3924 09K14 Instructional Matl Purchase of educational and vocational training supplies for students, including textbooks, workbooks, trade tools, etc.
3926 09K18 Purch/Care of Animals Purchase and care costs for experimental animals.
3928 09K51 Purchases for Resale Items purchased for resale by an enterprise activity (i.e., - computer den) with the exception of food purchase for resale. (Food purchases for resale are included in expense subcode 3400).
3930 09K09 Medical Supplies Bandages, adhesive tape, eyeglasses, first aid supplies, as well as surgical and pharmaceutical supplies.
3946 09K11 Med, Drugs & Chem Expenses incurred for the purchase of medicine, drugs, gases and chemicals to be used in lab experiments.
3948 09K99 Dupl & Printing Expenses incurred for photocopying and printing supplies.
3950 09K03 Audio Visual Expenses incurred for film, transparencies, video tapes for instructional purposes only.
3951 09K99 Sensitive items < $500 FOR USE BY PUBLIC SAFETY ONLY.
3952 09K99 Other Non data processing supplies and materials costs which cannot be specifically recorded to any other subcode.
3953 09K99 Non-Sensitive Equipment < $5,000 All non-sensitive, non-data processing equipment less than $5,000, that is not to be accounted for under subcodes 3951, 4399 or not defined under subcode 4500.
3964 09K11 Oxygen & Medical Gas Expenses incurred for gases used on medical patients
3965 09K11 IV Solutions Self Explanatory
3967 09K11 Radioactive Material Expenses for closely controlled radioactive material. Anyone using this subcode must have the proper authorization from Radiation Safety Department - Environmental Health and Safety indicated on the requisition along with the approved signature.
3975 09M90 IT Supplies Purchase of paper, magnetic tape, diskettes, ribbons less than $500 used for academic purposes, and all data processing equipment under $5,000, EXCEPT FOR COMPUTER WORKSTATIONS OVER $2,500.
3977 09M90 IT Equipment < $5,000 Academic computer workstations costing between $2,500 and $5,000, except for Federal Grants and Contracts prior to 3/1/97 and all State of Maryland Grants and Contracts.

Capital Equipment - Data Processing > $5,000

The following subcodes in the 4200 group are to be used to purchase data processing capital equipment, costing $5,000 or more, that replaces existing data processing capital equipment.

Account State Code Title Definitions
4201 10N99 Cap Lease Acq A lease purchase whereby title to the word processing equipment is given to the University.
4205 10P90 Acad Cap Lease Acq A lease purchase whereby title is given to the University for equipment necessary for academic data processing operations.
4210 10P91 Admin Cap Lease Acq A lease purchase whereby title is given to the University for equipment necessary for administrative data processing operations.
4215 10N99 Tele Cap Lease Acq A lease purchase whereby title is given to the University for telecommunications equipment related to data processing.
4260 10N99 Word Processing Rep. Equip.Used to replace existing equipment including stand alone word processors, microcomputers (purchased under the word processing procurement procedures), printers, OCR equipment, etc.
4275 10P90 Academic Rep. Equip. Used to replace existing equipment including computers, tape drives, microcomputers, terminals, printers, air conditioners, power supplies, etc. necessary for academic data processing operations.
4280 10P91 Administrative Rep. Equip. Used to replace existing equipment including computers, tape drives, microcomputers, terminals, printers, air conditioners, power supplies, etc. necessary for administrative data processing operations.
4285 10N99 Telecommunications Rep. Equip.Telecommunications equipment related to data processing that replaces existing equipment (i.e., - network).
4290 10N99 IT Purchase OtherPurchases of DP equipment not listed above.

Capital Equipment - Non-Data Processing > $5,000

The following subcodes in the 4300 group are to be used to purchase additional non data processing capital equipment costing $5,000 or more; and also all additional purchases specific to the library.

Account State Code Title Definitions
4310 11R15 Office Furniture, fax, room air conditioners and other equipment used in business offices, costing $5,000 or more.
4311 11R15 Athletic Equipment Purchase of additional athletic equipment, costing $5,000 or more.
4312 11R08 Household Furniture, food preparation, cosmetic cleaning and other equipment, costing $5,000 or more, similar to that found in the average household.
4314 11R13 Building/Maintenance Machinery and tools, costing $5,000 or more used in the care and upkeep of buildings and grounds.
4316 11R07 Non-Library Books/Periodicals Books and periodicals that are not the property of the Health Sciences Library or the Law Library, and are not to be catalogued by the library.
4318 11R07 Library Books FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4320 11R07 Magnetic Tapes FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4324 11R07 Microforms FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4326 11R07 Periodicals FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4328 11R07 Software of an Academic Nature FOR USE BY HEALTH SCIENCES AND LAW LIBRARIES ONLY.
4330 11R02 Audio Visual Cameras, projectors, loudspeakers, radios, televisions, and other video equipment, costing $5,000 or more, used in the classroom.
4334 11RO6 Dupl & Printing Machinery, costing $5,000 or more, used for copying documents and printing production.
4344 11R14 Med/Lab/Dental Machinery, x-rays, fixtures, and tools used in health treatment of people; includes dental and laboratory equipment, costing $5,000 or more.
4350 11R99 Equip < 15 Year Life Self explanatory.
4390 11R99 Capital Equipment Lease A lease purchase, costing $5,000 or more, whereby ownership is given to the University.
4399 11RPP Other Capital Equipment Purchase of equipment on all State of Maryland Grants and Contracts with a cost greater than $500, and computer workstations on Federal Grants and Contracts with an award date prior to 3/1/97, with a cost between $2,500 to $5,000.

Accrued Expenses

Account State Code Title Definitions
4401 N/AWith F&A Financial statement accruals with allowable F&A expenses.
4402 N/AWithout F&A Financial statement accruals with unallowable F&A expenses.

Grants, Subsidies & Contributions

This category includes distribution of grants and subsidies (e.g. educational grants. fellowship grants, etc.) and donations & contributions given by the University.

Account State Code Title Definitions
4601 12T05 Student Aid Payments distributed to persons designated and covered under an educational grant.
4610 12T05 Tuition Schship/Felship Scholarship/Fellowship
4710 12T99 Staff Development Payment for staff education, training and professional development: excludes remission of fees.
4740 12T99 Research Board Grants Payments to a 10-month University faculty in support of summertime research and development
4799 12T99 Other Other grants, subsidies and contributions not otherwise defined.
4830 12T99 Remission of Fees Self Explanatory.
4831 12T99 Legal settlements and Penalties Costs specifically related to legal settlement.
4840 12T99 Staff Benefits Non-US Ctzn Staff benefits for non-US citizens.

Other


Account State Code Title Definitions
4851 N/A   Cost sharing expenses with allowable F&A costs.
4861 N/A   Cost sharing expenses with unallowable F&A costs.

Fixed Charges


Unavoidable overhead, particularly interests costs, amortization of discount on long-term debt and insurance costs. Also includes rent, subscriptions, association dues, and bad debt expense.

Account State Code Title Definitions
4901 13W02 Insurance Paid to State Treasurer All premiums paid directly to the State Treasurer for insurance held by the University against fire, tornado, accident, death or property damage, forgery, surety, and theft (excludes automobile and postal insurance) .
4902 13W09 Insurance-Non State Treasurer's Office Payments All premiums paid to private insurance companies for insurance held by the University against fire, tornado, accident, death or property damage, forgery, surety, and theft (excludes automobile and postal insurance) .
4920 13W04 Subscriptions Subscriptions for magazines, newspapers and periodicals.
4930 13W05 Association Dues Payment of fees paid for membership of various organizations.
4935 13W06 Transfers for Bond Repay Transfers to bond repayments.
4940 13W07 Interest Self explanatory.
4970 13W01 Rent - Short Term ( < 1 yr) Land, building and other rents.
4974 13W01 Rent - Long Term ( > 1 yr) Land, building and other rents.
4999 13W99 Other Special licenses (ie.,-Food cart license).

Land and Buildings

Cost of land including original contract price, broker's commission, legal fees, ownership guarantee insurance, real estate surveys, razing an old building, amount paid for accrued or unpaid taxes on land upto the date of purchase, land improvement costs, etc.

Cost of buildings including original contract price or construction cost, expenses incurred in remodeling, reconditioning, or altering a purchased building, excavation or grading costs blueprints and specification costs, and architect & engineer's fees.

Account State Code Title Definitions
5100 14X01 Land Acquisition Acquisition of land, including costs such title abstracts, recording fees, etc.
5105 14X02 Land Improvements Costs of improvements which increase the value of land. Includes such items as grading and installation of drainage facilities, construction of new roads, walks, parking areas, retaining walls, recreational areas, fences, and similar improvements, standard and essential landscaping, or other outdoor lighting, etc.
5110 14X10 Building - Construction Costs associated with the construction of buildings, parking garages or other real property structures. In addition to erection, installation, or assembly of a new facility or structure; construction also includes additions to, alteration, conversion, expansion or relocation of an existing structure.
5112 14X14 Professional Fees - Building Construction Fees of architects, engineers, landscape engineers, surveyors, and other professionals who provide services during all phases of design and preparation of contract documents for the construction of a project and supervision of such construction.
5114 14X12 Demolition of Buildings Costs associated with the demolition of an existing building.
5130 14X15Buildings - Additions & Major Renovation Work required to modify or adjust the INTERIOR space arrangement or other physical characteristics of an existing facility or structure so that it may be effectively utilized for its presently designated functional purpose; excluding utilities extension.
5131 14X15 Transfers for Construct & Renov Transfers made for construction and renovation of buildings.
5132 14X16 Utilities Extension Installation, extension, or replacement of systems for the provisions of sewer, water, and electrical service, power plant facilities, heating, ventilating, and air conditioning, elevators, fire escapes, sprinklers, automatic fire alarms, and telephone communications.
5140 14X13 Buildings - Fixed Equipment Non-moveable equipment firmly attached to a building structure so as to become a part thereof.
5150 14X14 Project Accounting - Design Costs associated with the planning and development of capital projects.
5151 14X14 Project Accounting - Construction Costs associated with the planning and development of capital projects.
5152 14X14 Project Accounting - Construction Contingency Costs associated with the planning and development of capital projects.
5153 14X14 Project Accounting - Project Management Fees Costs associated with the planning and development of capital projects.
5154 14X14 Project Accounting - Collateral Equipment Costs associated with the planning and development of capital projects (BUDGET ONLY).
5155 14X14 Project Accounting Miscellaneous Costs associated with the planning and development of capital projects (BUDGET ONLY).
5230 14X31 Improve Other Than Bldg Paving, resurfacing, or construction of roads, sidewalks and parking lots.
5240 14X14Other Capital Expenses - GCL Other expenses for General Construction Loans not listed above.