TUC Sponsored Programs

Chart of Accounts

Beginning July 1, 2021, The University Corporation will be transitioning to the Common Financial System (CFS) to record financial activity and manage financial reporting. Due to this, current accounts will change to adapt the new accounts used in CFS.

Below is a list of current Auxiliary (AUX) Accounts and its corresponding CFS Accounts. Accounts in bold are typically used in sponsored projects.

Until June 30, 2021

Beginning July 1, 2021

AUX Account (Old account)DescriptionCFS Account (new account)Description
101806Cash Pcard Clearing101810Cash Pcard Clearing
111010Cash-Operating101811Cash-Operating
111015Cash-Depository101812Cash-Depository
111025Cash-Payroll101813Cash-Payroll
111030Petty Cash101814Petty Cash
111035Cash Advances101815Cash Advances
111040Cash Clearing101816Cash Clearing
111200Money Market101817Money Market
111300LAIF108805LAIF
111400Short-term fund,Northern Trust108890Short-term fund,Northern Trust
111500SWIFT101803CSU Consolidted Investmnt Pool 
120110AR-Operating103004Accts Recv-Operating Revenue
120120AR-Payroll103007Accounts Receivable-Payroll
120130AR-Dishonored Checks103005Accts Recv-Dishonored Checks
120140AR-Other103814Accounts Receivable - Other
120150AR-Pledges103015AR-Pledges
120159Allowance for Pledges Rec. PV104802Allowance for Pledges Rec. PV
120160AR-Prior Year103812Accounts Receivable Prior Year
120170AR-Grants - Contracts103816AR-Grants - Contracts
120180AR - VEBA103817AR - VEBA
120199Allowance - Doubtful Accounts104004Allow Uncoll Accts-AR Oper Rev
120300AR-Interest103008Accrued Interest Receivable
122100Due from General Fund105000Due from Other Funds
122200Due from Agency Fund105000Due from Other Funds
122400Due from Sponsored Projects105000Due from Other Funds
122500Due from University103811Due from Main Campus
122560Due from Foundation103808Due from Foundation
122570Due from TUC103803Due from University Corp
122580Due from AS103807Due from Associated Students
122590Due from USU103805Due from Univ Student Union
122700Due from Other Funds105000Due from Other Funds
125300Life Ins. Cash Surrender Value103825Life Ins. Cash Surrender Value
125400Interest in Life Estate Receiv103814Accounts Receivable - Other
125500Gift Annuity Receivable103818Gift Annuity Receivable
125600Charitable Remaindr Unit Trust103819Charitable Remaindr Unit Trust
125700Notes-Loan Receivable109004Loans Receivable Other
130110Advances107003Expenses Advances
130120Payroll Advances107002Salary Advances
130130Parking Permit Advances107095Prepaid Parking Permits
130200Prepaid Insurance107096Prepaid Insurance
130310Prepaid Expense107090Other Prepaid Expenses
140100Inventory111001Inventory
150100Investments - General108806Investments - General
150110Investment - Allocatd Reserves108807Investment - Allocatd Reserves
150115Investment - G. A. Repple108808Investment - G. A. Repple
150120Northern Trust CGA Hawaii108809Northern Trust CGA Hawaii
150125Investment - SMIF108810Investment - SMIF
150150Investment - Securities108811Investment - Securities
152100Investments General-1108812Investments General-1
152110Investments General-2108813Investments General-2
152120Investments General-3108814Investments General-3
152130Investments General-4108815Investments General-4
155200Investments - Endowment Fund108816Investments - Endowment Fund
155210Investments Endowment - 2108817Investments Endowment - 2
155220Investments Endowment - 3108818Investments Endowment - 3
155230Investments Endowment - 4108819Investments Endowment - 4
155240Investments Endowment - 5108820Investments Endowment - 5
155300Investments - Morgan Stanley108821Investments - Morgan Stanley
155400Investments - General Reserve108822Investments - General Reserve
155500Investments - Real Property108823Investments - Real Property
155600Investments-Northern Trust Bnk108824Investments-Northern Trust Bnk
180120Software110021Computer Software_Website
180210Furniture and Fixtures110006Equipment and Furniture
180220Equipment110006Equipment and Furniture
180230Computers-Peripherals110006Equipment and Furniture
180310Building110802Building Improvements
180320Leasehold Improvements110011Leasehold Improvements
180330Infrastructure110809Infrastructure  Campus
180340Capital Lease109805Capital Lease
180400Land110001Land and Land Improvements
189120Accum Depr-Software110022Accum Depr Comp Sftwre_Website
189210Accum Depr-Furniture and Fix110007Accum Deprec-Equipment
189220Accum Depr-Equipment110007Accum Deprec-Equipment
189230Accum Depr-Cmpt - Peripherals110007Accum Deprec-Equipment
189310Accum Depr-Building110003AccumDeprec-Buildings
189320Accum Depr-Lsehold Improv110012AcumDepr Leasehld Improvement
189330Accum Depr-Infrastructure110010AccumDeprec-Infrastructure
189340Accum Depr-Capital Lease110025Accum Depr-Capital Lease
190100Construction In Progress110008Construction Work-in-Progress
199700Art Collection & Related Asset190030Works Art Historical Treasures
199800Proceeds on Sale of FA190800Proceeds on Sale of Fixed Assets
199990Clearing190801Clearing Aux
211010Accounts Payable201001Accounts Payable
211120Accounts Payable-CSUN201824Due to Main Campus
211130Accounts Payable-Other201828Payables Accounts Payable - Other
211140Uncashed AP Checks250009Othr Curr Liab-Escheat Cks
211150Uncashed PR Checks250810Escheat Pay Warrants
211270Sales Tax Payable201825Sales Use Tax Payable
211275Use Tax Payable201825Sales Use Tax Payable
211280Prior Year Expenses201834Prior Year Expenses
211285Use Tax Payable201008Use Tax Payable
215100Bond Payable - Short Term262010Bonds Payable - Short Term
215200Capital Lease/Bond Premium-ST262012Bonds Payable Premium - Short Term
215300Mortgages Payable-short term250811Mortgages Payable-short term
215400Capital Lease-Short Term260002Lease Purchase Contracts
220100Other Accrual250004Other Current Liabilities
220210Wages Accrual201804Payroll Accrual
220220Vacation Accrual208100Vacation Accrual
220225Sick Accrual208101Sick Accrual
220230Benefits Accrual208001Accrued Salaries and Benefits
220240Payroll Deductions-EE201835Payroll Deductions-EE
220250Health Insurance201836Health Insurance
220260Dental Insurance201837Dental Insurance
220270Life Insurance201838Life Insurance
220271Life Insurance Supplemental201850Life Insurance Supplemental
220280Vision Insurance201839Vision Insurance
220290Credit Union201840Credit Union
220300Retirement-EE201841Retirement-EE
220310Retirement-ER201842Retirement-ER
220320Tax Annuity201843Tax Annuity
220330Garnishments201844Garnishments
220335SRC Membership Deductions201848SRC Membership Deductions
220340Parking Deductions201845Parking Deductions
220350Roth TSA - EE201846Roth TSA - EE
220360Roth TSA - ER201847Roth TSA - ER
220370TSA Loans201849TSA Loans
220410FICA Withheld203802FICA Withheld
220420FIT Withheld203001Federal Income Tax Withheld
220440FIT NRA Withholding203805FIT NRA Withholding
220510SIT Withheld203004State Income Tax Withheld
220520State 1099 Backup Withholding203004State Income Tax Withheld
221100Workers Comp Insurance203804Workers Comp Insurance
221200State Unemploy Insurance203801State Unemploy Insurance
221300State Disability Insurance203802FICA Withheld
222100Child Care Deposits205100Child Care Deposits
222200Deferred Revenue205090Oper Revenue Collected in Adv
222300Deferred Rev Ext Learning205891Deferred Rev Ext Learning
222400Reserve-Consignment303090Other Reserves
222500Sponsored Projects Reserve303100Sponsored Projects Reserve
222700Deferred Revenue - Summer Camp205892Deferred Revenue - Summer Camp
223100Post Employ Benefits Accrual263081Post Employ Benefits Accrual
224100Notes Payable261003Notes Payable
225100Bond Payable - Long Term262003Bonds Payable
225200Capital Lease/Bond Premium-LT262001Bonds Payable Premium
225300Mortgages Payable-long term261801Mortgages Payable-long term
225400Capital Lease-Long Term263801Capital Lease-Long Term
233100Deposits Held Custody-Others206001Deposits
233200Tenant Security Deposits206801Tenant Security Deposits
242100Due to General Fund202000Due to Other Funds
242200Due to Agency Fund202000Due to Other Funds
242400Due to Sponsored Projects202000Due to Other Funds
242500Due to University201824Due to Main Campus
242560Due to Foundation201821Due to Foundation
242570Due to TUC201819Due to University Corporation
242580Due to AS201820Due to Associated Students
242590Due to USU201823Due to Univ Student Union
242700Due to Other Funds202000Due to Other Funds
310100Net Assets305700Net Assets
321300Surplus305701Surplus
321399Appropriations302702Appropriations
322999Retained Earnings Suspense305802Fund Balance Suspense
323100Fixed Asset Reserve305703Fixed Asset Reserve
324100Corporate Reserve305704Corporate Reserve
324200Undesignated Reserve305705Undesignated Reserve
325100Building Reserve305706Building Reserve
325200Working Capital Reserve305707Working Capital Reserve
325300Operations Reserve305708Operations Reserve
325400Post Employment Benefits Reser305709Post Employment Benefits Reser
326100Scholarship Reserve305710Scholarship Reserve
327100Equipment Reserve305711Equipment Reserve
327200Computer Reserve305712Computer Reserve
327300FEMA Reserve305713FEMA Reserve
328100Designated Reserve305714Designated Reserve
328110Special Request Fund305715Special Request Fund
329100Real Estate Reserve305716Real Estate Reserve
329200Real Estate R&M Reserve305717Real Estate R&M Reserve
330100Corpus305718Corpus
330200Accumulated Invst Earnings305719Accumulated Invst Earnings
330300Accumulated Invst Unreal (G) L305720Accumulated Invst Unreal (G) L
330400Expendable Investment Earnings305721Expendable Investment Earnings
330500Investment Earnings305722Investment Earnings
400110Sales - Non Taxable580885Sales - Non Taxable
400120Sales - Taxable580886Sales - Taxable
400130SALES-INTERNAL TRANSFER580887SALES-INTERNAL TRANSFER
400210Sales - Brunch504830Sales - Brunch
400220Sales - Lunch504831Sales - Lunch
400230Sales - Alcohol504832Sales - Alcohol
400510Sales - Meal Plan504833Sales - Meal Plan
400520Sales - EF Meal Plan504834Sales - EF Meal Plan
400810Catering - On Site504835Catering - On Site
400820CATERING-GREEN ROOM504836CATERING-GREEN ROOM
400830Catering - Alcohol504837Catering - Alcohol
400899Member Discounts504838Member Discounts
405440Rental Income - Equipment580850Rental Income - Equipment
405441Equipment Income - ASI580851Equipment Income - ASI
405442Equipment Income - Cht Studnts580852Equipment Income - Cht Studnts
405443Equipment Income - CSUN Depts580853Equipment Income - CSUN Depts
405444Equipment Income - Off Campus580854Equipment Income - Off Campus
405445Equipment Income - USU Co-Spon580855Equipment Income - USU Co-Spon
405450Rental Income - Facility580856Rental Income - Facility
405451Facility Income - ASI580857Facility Income - ASI
405452Facility Income - Cht Students580858Facility Income - Cht Students
405453Facility Income - CSUN Depts580859Facility Income - CSUN Depts
405454Facility Income - Off Campus580860Facility Income - Off Campus
405455Facility Income - USU Co-Spons580861Facility Income - USU Co-Spons
405456Facility Income - Vendor580862Facility Income - Vendor
405460Rental Income - Lockers580863Rental Income - Lockers
405470Rental Income-Towels580864Rental Income-Towels
410100Program Income580866Program Income
410110Fitness Program Income580867Fitness Program Income
410115Personal Training Prog Income580868Personal Training Prog Income
410120Summer & Sports Camp Income580869Summer & Sports Camp Income
410130Intramurals Income580870Intramurals Income
410200Royalties Income580015Royalty
410300Dues Income580871Dues Income
410310Membership Income580872Membership Income
410320Guest Pass Income580873Guest Pass Income
410400Fee Income580874Fee Income
410410Fee Refund580875Fee Refund
410450Fine Income580876Fine Income
410500Late Fee Income580877Late Fee Income
410600Miscellaneous Income580878Miscellaneous Income
410700Student Body Fee Income580879Student Body Fee Income
410750Student Union Fees580910Student Union Fees
410800Maintenance Service Income580880Maintenance Service Income
411440Pool Pass Fee580865Pool Pass Fee
412110Ticket Services580881Ticket Services
412120Ticket Sales580840Ticket Sales
412130Handling Charges580882Handling Charges
421100Food Grant580915Food Grant
421200Grant Revenue580916Grant Revenue
421250Federal Grant Revenue503107Fed Contracts and Grants-Oth
421300Indirect Cost Recovery503801Indirect Cost Recovery
421301Indirect Cost Rec - Campus Svc503802Indirect Cost Rec - Campus Svc
421302Indirect Cost Rec - Custodial503803Indirect Cost Rec - Custodial
421303Indirect Cost Rec - Linen503804Indirect Cost Rec - Linen
421304Indirect Cost Rec - Personnel503805Indirect Cost Rec - Personnel
421305Indirect Cost Rec - Utilities503806Indirect Cost Rec - Utilities
421400Equipment Recovery Income503807Equipment Recovery Income
440100Contributions - Donations503401Private Contributions
440110Contributions-Securities503809Contributions-Securities
440150Change value of split int agrm503810Change value of split int agrm
440200Contributed Goods Income503808Contributed Goods Income
440990Agency Income580917Agency Income
460110Investment Income Dividends508891Investment Income Dividends
460120Investment Income Realized G L508892Investment Income Realized G L
460125Realized G L on Contrib Securi508893Realized G L on Contrib Securi
460130Investment Income Unrlized G L508894Investment Income Unrlized G L
460200Investment Income Rl PrprtyG L508895Investment Income Rl PrprtyG L
460500Investment Income Other508896Investment Income Other
470310Interest Income Bank508897Interest Income Bank
470320Interest Income Investments508898Interest Income Investments
470330InterestIncome NotesReceivable508899InterestIncome NotesReceivable
470500Interest Income Other508900Interest Income Other
485110Cash Over - Short580898Cash Overages/Shortages
485120Commission Income580888Commission Income
485130Rebates580093Other Non Operating Revenue
486110Other Income - Non Taxable580090Other Operating Revenues
486120Other Income - Taxable580900Other Income - Taxable
486510Licensing Income580843License Fees
486600Rental Income - Non Operating580883Rental Income - Non Operating
486700Gain on Sale of Assets580003Gain/Loss on Disp Fixed Assets
501100COS - Food and Beverage660050COS - Food and Beverage
502100COS - Alcohol660551COS - Alcohol
503100COS - Non Food660552COS - Non Food
504100COS - Staff Meals660553COS - Staff Meals
505100COS - Paper Products660554COS - Paper Products
601000Payroll601000Payroll
601100Salaries601300Support Staff Salaries
601110Hourly Supervisor601305Hourly Supervisor
601115Master Teacher601115Master Teacher
601120Hourly601120Hourly
601125Teacher601125Teacher
601130Student Assistant601303Student Assistant
601132Student Assistant - Grad601309Student Assistant - Grad
601135Student Director601310Student Director
601140Workstudy602001Work Study-On Campus
601150Part Time - Temporary601302TEMP Support Staff Salaries
601510Director601205Director
601515Assistant-Associate Director601206Assistant-Associate Director
601520Administrative Assistant601207Administrative Assistant
601525Administrative Support601208Administrative Support
601530Other Faculty601126Other Faculty
601535Managers601201Management and Supervisory
601540Grad_Research Assistant601103Graduate Assistant
601545Research Assistant-Undergrad601104Research Assistant-Undergrad
601560Grant_Food Service601560Grant_Food Service
601570Lab Technician601570Lab Technician
601580Research Assistant601580Research Assistant
601590Coordinator601590Coordinator
601600Counselor601805Counselors/SPARS
601610Principal Investigator601610Principal Investigator
601620Faculty Release Time601620Faculty Release Time
601630Grant Specific601630Grant Specific
601640Grant Specific601640Grant Specific
601650Grant Specific601650Grant Specific
601660Grant Specific601660Grant Specific
601670Grant Specific601670Grant Specific
601680Grant Specific601680Grant Specific
601690Grant Specific601690Grant Specific
601700Grant Specific601700Grant Specific
601710Grant Specific601710Grant Specific
601900Outsourced Temp Services613803Contractual Services Salaries
602000Benefits603890Benefits Tsfrd - Pooled
602110Payroll Taxes603895Payroll Taxes
602210Workers Compensation603007Workers Compensation
602220Unemployment603010Unemployment Compensation
602310Insurance Benefits603030Insurance Benefits
602320Retirement603005Retirement
602410Vacation603031Vacation
602415Sick Accrual Payout603032Sick Accrual Payout
602420Post Employment Insurance603121Post Employment Insurance
602510Staff Enrichment Reimbursement603896Staff Enrichment Reimbursement
604802Taxes & Licenses604802Taxes & Surcharges
604892Telephones604892Communications-Cell Phones
606001In State Travel606001Travel In State
606002Out of State Travel606002Travel Out of State
606003Out of Country Travel606003Out of Country Travel
613001Contract Services613001Contractual Services
613005Legal Services613805Legal Services
613010Audit Services613010Audit Services
613804Computer Systems Support613804Technology Contractual Svcs
616815Software Purchases616816Software License Fees
617805Parking617805Parking
617815Custodial Services613001Contractual Services
617820Custodial Services660062Custodial Services
617825Interpreter Services613001Contractual Services
619001Major Capital Equipment619001Equipment Grt $5k
619801Minor Capital Equipment619802Instructional Equip Less $5k
619811Expendable Equipment619811Equipment Less $2k
619850Capital Construction Projects607033Capital-Construction Other
620100Office Supplies660003General Supplies & Services
620105Office Supplies660901Office Supplies
620110Computer Supplies616802Desk/Lap/Peripherals under $5k
620111Computer Supplies660902Computer Supplies
620120Software Purchases616816Software License Fees
620200Program Costs660841Program Costs
620210Operational Supplies660003General Supplies & Services
620215Operational Supplies660905Operational Supplies
620220Operational Supplies EE Unifrm660003General Supplies & Services
620225Operational Supplies EE Unifrm660906Operational Supplies EE Unifrm
620230Operational Supplies - Towels660907Operational Supplies - Towels
620300Instructional-Book Supplies660003General Supplies & Services
620350Instructional-Book Supplies660908Instructional-Book Supplies
620800Kitchen Supplies660003General Supplies & Services
620850Kitchen Supplies660909Kitchen Supplies
623100Insurance660010Insurance Premium Expense
623200Retiree Health Insurance603121Post Employment Insurance
623210Printing and Photocopy660002Printing
623220Publication Charges660017Advertising & Promo Publicatns
623310Postage660001Postage and Freight
623320Freight660001Postage and Freight
623410Equipment Lease660812Other Rentals
623420Equipment Rental660812Other Rentals
623430Facility Lease660041Space Rental
623440Facility Rental660041Space Rental
623510Hospitality660813Hospitality
623520Program Food Costs660818Program Food Costs
623530Event Food Costs660819Event Food Costs
623540Event Operational Costs660820Event Operational Costs
623550Community Outreach Events660838Community Outreach Events
623560Recognition Awards660839Recognition Awards
623570Promotional Items660840Promotional Items
623610Dues660880Memberships
623620Subscriptions660807Subscription
623625Book Purchases660805Books
623630Orientation660910Orientation
623640Start Up660911Start Up
623650Recruitment Expenses660842Recruitment
623700Interest Expense660008Interest Charges-Others
623900Promotional Materials660017Advertising & Promo Publicatns
623910Advertising660017Advertising & Promo Publicatns
623920Marketing660017Advertising & Promo Publicatns
623925Marketing660913Marketing
623930Direct Mail Services660017Advertising & Promo Publicatns
623940Electronic Advertising660017Advertising & Promo Publicatns
625100Professional Services613001Contractual Services
625150Professional Services660915Professional Services
625200Contract Services613001Contractual Services
625300Legal Services613805Legal Services
625310Audit Services613010Audit Services
625320Management Services613807Management Services
625350Computer Systems Support613804Technology Contractual Svcs
625360Web-Online Services613804Technology Contractual Svcs
625370Multimedia Services613804Technology Contractual Svcs
625400Personnel Services613808Personnel Services
625410Training-Development Svcs660009Training Professional Dvlpment
625420Payroll Services613809Payroll Services
625430Recognition Awards660839Recognition Awards
625500Interpreter-Access Services613001Contractual Services
625510Parking617805Parking
625520Security613810Security
625550Interpreter-Access Services601844Interpreters
625600Linen Services613814Linen Services
625710Subcontractor Svcs-University660920Subcontractor Svcs-University
625711SUBCONTRACTOR SVCS-UNIVERSITY660921SUBCONTRACTOR SVCS-UNIVERSITY
625712SUBCONTRACTOR SVCS-UNIVERSITY660922SUBCONTRACTOR SVCS-UNIVERSITY
625713SUBCONTRACTOR SVCS-UNIVERSITY660923SUBCONTRACTOR SVCS-UNIVERSITY
625714SUBCONTRACTOR SVCS-UNIVERSITY660924SUBCONTRACTOR SVCS-UNIVERSITY
625715SUBCONTRACTOR SVCS-UNIVERSITY660925SUBCONTRACTOR SVCS-UNIVERSITY
625716SUBCONTRACTOR SVCS-UNIVERSITY660926SUBCONTRACTOR SVCS-UNIVERSITY
625717SUBCONTRACTOR SVCS-UNIVERSITY660927SUBCONTRACTOR SVCS-UNIVERSITY
625718SUBCONTRACTOR SVCS-UNIVERSITY660928SUBCONTRACTOR SVCS-UNIVERSITY
625719SUBCONTRACTOR SVCS-UNIVERSITY660929SUBCONTRACTOR SVCS-UNIVERSITY
625720Subcontractor Svcs-Non Profit660930Subcontractor Svcs-Non Profit
625721SUBCONTRACTOR SVCS-NON PROFIT660931SUBCONTRACTOR SVCS-NON PROFIT
625722SUBCONTRACTOR SVCS-NON PROFIT660932SUBCONTRACTOR SVCS-NON PROFIT
625723SUBCONTRACTOR SVCS-NON PROFIT660933SUBCONTRACTOR SVCS-NON PROFIT
625724SUBCONTRACTOR SVCS-NON PROFIT660934SUBCONTRACTOR SVCS-NON PROFIT
625725SUBCONTRACTOR SVCS-NON PROFIT660935SUBCONTRACTOR SVCS-NON PROFIT
625726SUBCONTRACTOR SVCS-NON PROFIT660936SUBCONTRACTOR SVCS-NON PROFIT
625727SUBCONTRACTOR SVCS-NON PROFIT660937SUBCONTRACTOR SVCS-NON PROFIT
625728SUBCONTRACTOR SVCS-NON PROFIT660938SUBCONTRACTOR SVCS-NON PROFIT
625729SUBCONTRACTOR SVCS-NON PROFIT660939SUBCONTRACTOR SVCS-NON PROFIT
625730Subcontractor Svcs-For Profit660940Subcontractor Svcs-For Profit
625731SUBCONTRACTOR SVCS-FOR PROFIT660941SUBCONTRACTOR SVCS-FOR PROFIT
625732SUBCONTRACTOR SVCS-FOR PROFIT660942SUBCONTRACTOR SVCS-FOR PROFIT
625733SUBCONTRACTOR SVCS-FOR PROFIT660943SUBCONTRACTOR SVCS-FOR PROFIT
625734SUBCONTRACTOR SVCS-FOR PROFIT660944SUBCONTRACTOR SVCS-FOR PROFIT
625735SUBCONTRACTOR SVCS-FOR PROFIT660945SUBCONTRACTOR SVCS-FOR PROFIT
625736SUBCONTRACTOR SVCS-FOR PROFIT660946SUBCONTRACTOR SVCS-FOR PROFIT
625737SUBCONTRACTOR SVCS-FOR PROFIT660947SUBCONTRACTOR SVCS-FOR PROFIT
625738SUBCONTRACTOR SVCS-FOR PROFIT660948SUBCONTRACTOR SVCS-FOR PROFIT
625739SUBCONTRACTOR SVCS-FOR PROFIT660949SUBCONTRACTOR SVCS-FOR PROFIT
630100Travel606004Travel
630110In State Travel606001Travel In State
630200Out of State Travel606002Travel Out of State
630300Out of Country Travel606003Out of Country Travel
630400Seminar-Conference Fee660009Training Professional Dvlpment
630450Seminar-Conference Fee660810Workshops & Conference Fees
630500Airfare660950Airfare
630510Ground Transportation660952Ground Transportation
630520Lodging660954Lodging
630530Meals660956Meals
630999Expense Report Offset660959Expense Report Offset
640100Telephones604892Communications-Cell Phones
640110Answering Services604090Communications-Other
640150Telephones604804Telephone Line Charges
640200Electricity605001Electricity
640300Gas605002Gas
640400Water605004Water
640500Sewer605005Sewage
650110Building Supplies660814Building Supplies
650120Custodial Supplies660815Custodial Supplies
650130Facilities Supplies660817Facilities Supplies
650210Custodial Services660062Custodial Services
650220Pest Control Services613815Pest Control Services
650230Sanitation Services613816Sanitation Services
650300Vehicle Repair660825Equipment Repairs
650400Equip-Facility R and M660825Equipment Repairs
650410R & M - General Equipment660825Equipment Repairs
650420R&M Sports & Fitness Equipment660826R&M Sports & Fitness Equipment
650430R & M - Outdoor Pools660960R & M - Outdoor Pools
650440R & M - Outdoor Field660961R & M - Outdoor Field
650450R&M Building660061Building Maintenance
650500Construction Project Expenses607033Capital-Construction Other
660001Postage660001Postage and Freight
660002Printing & Photocopy660002Printing
660003Office Supplies660003General Supplies & Services
660005Program Costs660841Program Costs
660008Recruitment Expenses660842Recruitment
660009Training & Development Svcs660009Training Professional Dvlpment
660010Insurance660010Insurance Premium Expense
660017Advertising660017Advertising & Promo Publicatns
660020Marketing660017Advertising & Promo Publicatns
660021Repairs & Maintenance660824Equipment Repair & Maintenance
660041Facilty Rental660041Space Rental
660110Franchise Fees660827Franchise Fees
660120Commission Fees660828Commission Fees
660130Licensing Fees660829Licensing Fees
660140Handling Fees660831Handling Fees
660160Royalties Paid660832Royalties Paid
660210Bank Charges660884Bank Charges and NSF
660220Merchant Charges660883Credit Card Processing Fees
660310Uncollectible Accounts Expense660040Bad Debt Expense
660320Goodwill Expense660969Goodwill Expense
660410Contributed Goods Expenditures660833Contributed Goods Expenditures
660420University Dept Support660834University Dept Support
660430Referendum Expense660966Referendum Expense
660510Penalties-Late Fees660967Penalties-Late Fees
660520Taxes & Licenses660835Taxes & Licenses
660805Instructional Books660805Books
660810Seminar & Conference Fees660009Training Professional Dvlpment
660812Equipment Rental660812Other Rentals
660880Dues & Subscriptions660807Subscription
660883Bank Charges660884Bank Charges NSF
660890Payroll Services613809Payroll Services
660910Admin Contingency660968Admin Contingency
660930Equip-Facility Reserves660970Equip-Facility Reserves
660940Operating Reserves660971Operating Reserves
680110Stipends-Student609810Stipends-Student
680115Stipends-Student Grad609812Stipends-Student Grad
680120Stipends-Non-Student609814Stipends-Non-Student
680210Scholarships609005Oth Student Scholarships/Grnts
680220Tuition-Books660978Tuition-Books
680230Student Housing660979Student Housing
680300Grant Event Costs660836Grant Event Costs
680410Participant Incentive Award660837Participant Incentive Award
680420Participant Travel660980Participant Travel
680900Indirect Costs660981Indirect Costs
699980Grant Expense660982Grant Expense
699990Agency Expense660983Agency Expense
720100Expendable Equipment619801Equipment Less $5k
720110Expendable Sports Equipment619801Equipment Less $5k
720120Expendable Computer&Peripheral616802Desk/Lap/Peripherals under $5k
720130Expendable Furniture &Fixtures619801Equipment Less $5k
720210Minor Capital Equipment619802Instr Equip Between $500-4999
720220Major Capital Equipment607009Equipment  Capital Outlay
720299Capital Equipment Contra660988Capital Equipment Contra
750120Amort-Software660098Deprec on Intangible Assets
750210Depr-Furniture and Fixtures660095Depreciation on Equipment
750220Depr-Equipment660095Depreciation on Equipment
750230Depr-Computers-Peripherals660095Depreciation on Equipment
750310Depr-Buildings660091Depreciation on Buildings
750320Depr-Leasehold Improvements660094Deprec on Leasehold Impr
750330Depr-Infrastructure660093Depreciation on Infrastructure
750340Depr-Capital Lease660995Depr-Capital Lease
750500Loss on Sale Of Assets580003Gain/Loss on Disp Fixed Assets
750600Loss on Disposal of FA580003Gain/Loss on Disp Fixed Assets
891010Transfers In from Agency570901Transfers In from Agency
891020Transfers In from Endowments570902Transfers In from Endowments
891025Transfers In from Quasi-Endow570903Transfers In from Quasi-Endow
891030Transfers In from General Fund570904Transfers In from General Fund
891040Trans In from Sponsord Project570905Trans In from Sponsord Project
891050Transfers In from University570906Transfers In from University
891060Direct trsf in working capital570907Direct trsf in working capital
891070Reinvest in fr working capital570908Reinvest in fr working capital
891080Reinvest in Accum Earnings570909Reinvest in Accum Earnings
892010Transfers Out to Agency670901Transfers Out to Agency
892020Transfers Out to Endowments670902Transfers Out to Endowments
892025Transfers Out to Quasi-Endow670903Transfers Out to Quasi-Endow
892030Transfers Out to General Fund670904Transfers Out to General Fund
892040Trans Out to Sponsored Project670905Trans Out to Sponsored Project
892050Transfers Out to University670906Transfers Out to University
892060Direct trsf out work capital670907Direct trsf out work capital
892070Reinvest out to Endowments670908Reinvest out to Endowments
892080Reinvest out Accum Earnings670909Reinvest out Accum Earnings
901000Endowment Expenditures660994Endowment Expenditures
902000Distributions&Reserve Activity660996Distributions&Reserve Activity
904000Pension Related Charges660997Post-Retirement Expense