Some NEW CODES related to modified capital equipment rules:
> New
> GL Code Purpose - see "capital equipment" memo for details
> ------- ---------------------------------------------------------
> 94661 Special purpose equipment (used for research, medical,
> scientific, instructional or other technical activities)
> costing $500 to $1499 that would have been capitalized in
> the past.
>
> 94662 General purpose equipment costing $500 to $1499 that would
> have been capitalized in the past.
>
> 94663 Fabrications costing $1000 to $1499 that would have been
> capitalized in the past.
>
> These GL codes are to be used **ONLY** on sponsored project accounts.
^^^^^^^^^ ^^^^^^^ ^^^^^^^^
(Also see the A-21 guidelines for codes prohibited
to sponsored funds.)
==============================================================================
11 WED. 03/26/97 CHART OF ACCOUNTS Page 1
1 EXPENSE - ACADEMIC & ADMINISTRATIVE (94XXX)
1 DISCUSSION OF ALLOWABILITY
1 PROGRAM INCOME & INTERDEPARTMENTAL SALES
+ ........................940XX
1 SALARIES & WAGES
Faculty.................................................9410X
Other Teaching & Research - Nonstudent..................9411X
Other Teaching & Research - Student.....................9412X
Professional - Nonstudent...............................94130/143
Research Assistants - Graduate Students.................94144/149
Technical Staff - Nonstudent............................94150/164
Other Technical - Student...............................94166/167
Secretarial & Clerical - Nonstudent.....................94170/173
Secretarial & Clerical - Student........................94174/179
Administrative - Nonstudent.............................9418X
Miscellaneous...........................................9419X
1 STAFF BENEFITS
+ ..................................................94200
1 REPAIR & MAINTENANCE
Maintenance - General...................................9430X
Building & Systems Repair & Maintenance.................9431X/32X
Custodial...............................................94331/334
Landscape & Grounds.....................................94335/350
Paved Areas & Outdoor Structures........................94351/356
Furniture & Equipment Repair & Maintenance..............9436X
1 CAPITAL ASSETS & IMPROVEMENTS
Building & Land Improv - Capital and Noncapital
Construction Projects Use Only.................9440X/41X &
9446X/49X
Capital Equipment - Stanford Owned......................9442X/43X
Capital Equipment - Not Stanford Owned..................9444X
Library Acquisitions - Stanford Owned...................9445X
1 TRAVEL
+ ..........................................................9453X
1 EXPENDABLE MATERIALS & SERVICES
Rentals/Leases..........................................9454X/56X
Employee Related Expenses...............................9459x/60X
Material & Miscellaneous................................9461X/62X
Services................................................9463X/66X
Other Costs.............................................9467X/69X
1 OVERSEAS STUDIES PROGRAM
+ ........................................9458X
1 STUDENT AID OR STIPENDS - GRADUATE
+ ..............................947XX
1 STUDENT AID OR STIPENDS - UNDERGRADUATE
+ .........................948XX
1 INDIRECT COSTS
+ ..................................................94980
1 COST SHARING
+ ....................................................94990
11 WED. 03/26/97 CHART OF ACCOUNTS Page 2
SECTION 11 - EXPENSE
<.B+>EXPENSE - ACADEMIC & ADMINISTRATIVE ORGANIZATIONS (94XXX) <.B->
<.B+>DISCUSSION OF ALLOWABILITY<.B->
<.B+>Why is it important to distinguish between allowable and unallowable
costs?<.B->
One of the most important considerations in coding an expense is whether the
expense is allowable for reimbursement by the federal government. Those who
are accustomed to administering sponsored projects accounts have traditionally
thought of "allowability" in the context of direct costs, that is, whether
those costs are allowable under the specific terms of the grant or contract.
In past years, administrators of Operating Budget or gift accounts generally
did not have to concern themselves with this issue to the same extent.
Beginning fiscal year 1991-92, our method for removing unallowable indirect
costs from the federal government will change. This change requires that
everyone who submits any type of financial transaction must be more familiar
with the rules for allowability of costs in order to properly code all
transactions. It is crucial that we correctly apply the new procedures to the
University's financial transactions to comply with our obligations to the
federal government. Our ability to obtain federal grants and contracts as
well as to collect indirect costs on these grants and contracts is dependent
upon our performance in meeting federal requirements. In other words, we must
understand the distinction between allowable and unallowable costs and select
the appropriate University accounts and general ledger expense codes whenever
we record University expenses.
<.B+>What do we mean by "allowable" and "unallowable" and how can you tell the
difference?<.B->
Certain expenses that are appropriate expenditures of University funds are
ineligible for reimbursement by the federal government. These costs are
UNALLOWABLE for federal cost reimbursement purposes. This is the meaning of
UNALLOWABLE as used in this document. Note that these expenses may be
permitted under University policy and may be entirely valid and appropriate,
it is just that the federal government will not allow us to claim them as
direct or indirect costs of federally sponsored projects. Because we cannot
claim these costs, we must record them in such a way to be sure that they do
not fall into one of the pools of indirect costs that are reimbursed and that
they are not charged directly to a federal government grant or contract. IT
IS VERY IMPORTANT THAT ALL COSTS THAT ARE UNALLOWABLE BE CLASSIFIED AS SUCH,
AS FAILURE TO DO THIS CAN HAVE SEVERE NEGATIVE CONSEQUENCES FOR STANFORD
UNIVERSITY. SIMILARLY, IT IS IMPORTANT THAT ALLOWABLE EXPENSES BE CLASSIFIED
INTO ONE OF THE ALLOWABLE CATEGORIES, SO THAT STANFORD CAN BE REIMBURSED FOR A
FAIR SHARE OF ITS RECOVERABLE INDIRECT COSTS.
<.B+>What defines allowable and unallowable? <.B->
The federal Office of Management and Budget (OMB) Circular A-21 defines the
standards for cost accounting in colleges and universities. A-21 and other
federal regulations define what is allowable and unallowable.
94000 - 94000
11 WED. 03/26/97 CHART OF ACCOUNTS Page 3
SECTION 11 - EXPENSE
<.B+>What costs are specifically unallowable? <.B->
Costs are specifically unallowable under two general conditions:
1) they are for an unallowable ACTIVITY (something you do and record using an
account), or
2) they are for an unallowable OBJECT (something you buy, a line item general
ledger code).
<.B+>Specifically Unallowable Activities:<.B->
Organized fund raising
Lobbying
Commencement and Convocation are only allowable when charged to
function 5 account (Student Services)
General public relations and alumni activities
Certain student activities, e.g., intramural activities, student clubs,
etc.
Managing investments solely to enhance income
Prosecuting claims against the federal government
Defending of prosecuting certain criminal, civil or administrative
proceedings
Housing and personal living expenses of university officers
Selling or marketing of goods or services (does not include selling goods
or services internal to the University by its service centers)
All expenses in support of these activities are unallowable. Unallowable
activities are generally recorded in separate accounts specifically designated
for these purposes. Allowable general ledger codes may be used with these
unallowable activity accounts because the unallowable account will ensure that
the transaction will not be charged to the government. The federal government
will not reimburse us for these costs. However, these activities may be
entirely appropriate and permissible University activities. In fact, many are
necessary to our survival as a university!
In addition to these activities, certain costs are always unallowable,
regardless of the activity they support. These costs are unallowable by
object and are typically recorded in general ledger expense codes designed to
segregate these costs from allowable costs.
<.B+>Specifically Unallowable Objects:<.B->
Advertising (certain types are allowable)
Alcoholic beverages
Entertainment
Fines and penalties
Memorabilia, Promotional Materials (allowable if used for employee morale)
Moving costs if employee resigns within 12 months
Certain recruitment costs (e.g., color advertising)
Certain travel costs (e.g., first class travel, trustee travel and
subsistence
Cash donations to other parties (such as donations to other universities)*
94000 - 94000
11 WED. 03/26/97 CHART OF ACCOUNTS Page 4
SECTION 11 - EXPENSE
Costs in excess of University severance policy (Admin Guide Memo 22.8)
Interest (except certain interest specifically coded as paid to outside
parties and authorized by the Controller's Office)
Memberships in civic, community or social organizations, or dining
or country clubs**
Goods and services for the personal use of employees, including
automobiles**
Insurance against defects in Stanford's materials or workmanship
* Stanford may not make cash donations to other parties due to its nonprofit
status. Small contributions in lieu of material goods for employee morale,
health and welfare purposes are not considered cash donations and should be
coded using the General Ledger Code for employee morale, e.g, cash in lieu of
flowers as a memorial.
** Certain of these items are not permitted by Stanford. See your
Administrative Guide
In the Chart of Accounts, codes that are unallowable or that may be confused
with codes that are unallowable have been noted and cross-referenced. Be sure
to look at the cross-referenced codes and definitions of usage before deciding
which code is most appropriate for recording a particular expense.
In many cases the issue of determining whether a particular cost is allowable
or unallowable is a complex matter. When in doubt, consult with your local
financial administrator.
-
-
-
-
-
-
-
94000 - 94000
11 WED. 03/26/97 CHART OF ACCOUNTS Page 5
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
1 EXPENSE-ACADEMIC & ADMINISTRATIVE ORGANIZATIONS
+ Designated Credits
<.B+>PROGRAM INCOME & INTERDEPARTMENTAL SALES<.B->
CREDITS TO EXPENSE: The following codes are used to credit expense for sales
of goods and services to other departments. These codes are used mostly by
service centers and function 9 clearing accounts. Sales between departments
are generally handled via a Transfer of Expense or an Interdepartmental
Request form rather than by cash or check. When a department receives cash,
it may need to be recorded as income rather than as a credit to expense.
Please refer to the Administrator's Toolkit, Section 2, "Budgets/Accounts" for
a discussion of the issue of how to record the receipt of cash.
For accounts that are not service centers, see 94670 (Charges to Other
Departments).
1 PROGRAM INCOME & INTERDEPARTMENTAL SALES
94001 Designated Credits Credits for sales or services to
other departments. Used mainly by
service organizations, function 9
clearing accounts or allocation of
administrative services.
94002 Designated Credits See definition for 94001.
94003 Prior Year Balance Controller's Office use only.
94004 Sales Sales to other departments. See
Administrator's Toolkit, Tab 2,
Budgets/Accounts, "Cash Receipts."
94005 Payment Received See Administrator's Toolkit, Tab 2,
Budgets/Accounts, "Cash Receipts."
94006 Designated Credits See definition for 94001.
94007 Designated Credits See definition for 94001.
94008 Designated Credits See definition for 94001.
94009 Designated Credits See definition for 94001.
94010 Designated Credits See definition for 94001.
94011 Designated Credits See definition for 94001.
94000 - 94011
11 WED. 03/26/97 CHART OF ACCOUNTS Page 6
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94012 Payments Received By Rec Controller's Office use only.
Accounting
94013 Designated Credits See definition for 94001.
94014 Overpayment Refunds by Controller's Office use only
Recvbl Acctng
94016 Program Income For sponsored project use only.
Program related income - to be
separately reported. See also
Administrative Toolkit Tab 2,
Budgets/Accounts, "Cash Receipts."
1 SALARIES & WAGES
1 FACULTY
94100 Budget Faculty Dean or Associate Dean.
Salaries/Dean
94101 Professor Tenure line.
94102 Professor-Teaching Non-tenure line.
94103 Associate Professor Tenure line.
94104 Professor-Research Research or applied research;
non-tenure line.
94105 Assistant Professor Tenure line.
94106 Associate Professor- Non-tenure line.
Teaching
94107 Professor-Clinical Non-tenure line.
94108 Assoc/Asst Professor- Research or applied research;
Research non-tenure line.
94109 Assoc/Asst Professor- Non-tenure line.
Clinical
1 OTHER TEACHING & RESEARCH-NON-STUDENT
94110 Budget Other
Teaching/Instruction
94111 Acting Instructor
94012 - 94112
11 WED. 03/26/97 CHART OF ACCOUNTS Page 7
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94112 Lecturer
94114 Teaching Fellow
94115 Teaching Assistant
94116 Other Teaching Course assistant, reader, grader.
94117 Acting/Visiting/Consulting Includes all acting, visiting or
Faculty consulting professors, associate
professors, and assistant
professors.
1 OTHER TEACHING & RESEARCH-STUDENT
94120 Teaching Assistant-
Graduate
94121 Teaching Fellow-Graduate
94122 Course Assistant-Graduate
94123 Reader/Grader-Graduate
94124 Resident Assistant- Limited to use with 5-MBG accounts
Undergraduate only.
94125 Teaching Aid-Undergraduate
94126 Work Study Teaching Asst-
Graduate
94127 Acting Instructor-Graduate
94128 Resident Assistant-
Graduate
94129 Research Assistant- Excluded from indirect cost.
Undergrad
1 PROFESSIONAL-NON-STUDENT
94130 Research Scientist Senior research associate.
94131 Librarian
94132 Engineer Research engineers.
94133 Editor
94112 - 94134
11 WED. 03/26/97 CHART OF ACCOUNTS Page 8
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94134 Counselor
94135 Other Professional Accountants, lawyers, auditors.
94136 Visiting Scientists
94137 Research Associate
94138 Scientific & Engineer
Associate
94139 Physician Specialist
94140 Programmer/Scientific
94141 Research Assistant-Non-
Student
94142 Programmer/Other
94143 Clinical Specialist
1 RESEARCH ASSISTANTS-GRADUATE STUDENTS
94144 Research Assistant-
Graduate
94145 Predoctoral Rsch Fellow-
Graduate
94146 Predoctoral Rsch
Affiliate-Graduate
94147 Post-Doctoral Rsch
Affiliate-Grad
94148 Research Asst-Work Study-
Graduate
94149 Predoc Rsch Fellow-Work
Study-Grad
1 TECHNICAL STAFF-NON-STUDENT
94150 Computer Attendants and
Operators
94151 Data Entry
94152 Electronics Tech
94134 - 94152
11 WED. 03/26/97 CHART OF ACCOUNTS Page 9
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94153 Laboratory Technician Lab assistant, scientific assist.
94155 Machinist
94156 Other Technician Technicians not otherwise
identified.
94157 Research Technician
94158 Solid State Tech
94160 Tube Technician
94162 Draftsman
94163 Vacuum Technician
94164 Operating Shop labor, equipment & vehicle
operators.
1 OTHER TECHNICAL-STUDENT
94166 Other Technical-Graduate Code 94126 is used for work study
teaching assistants-Graduate.
94167 Other Technical-Undergrad
1 SECRETARIAL & CLERICAL NON-STUDENT
94170 Secretarial & Clerical- Office machine operators,
Non-Student messengers, bookkeepers, clerks,
office assistants.
94172 Library Assistant
94173 Other Temporary secretarial & clerical
(noncontracted).
1 SECRETARIAL & CLERICAL-STUDENT
94174 Work Study-Graduate
94175 Secretarial & Clerical- Student office machine operators,
Undergrad messengers, bookkeepers, clerks,
office assistants.
94176 Secretarial & Clerical-
Graduate
94177 Work Study-Undergrad
94153 - 94177
11 WED. 03/26/97 CHART OF ACCOUNTS Page 10
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94178 Library Asst-Undergrad
94179 Library Assistant-Graduate
1 ADMINISTRATIVE NON-STUDENT
94181 Executive
94182 Director & Assistant
Director
94183 Manager & Assistant
Manager
94184 Other Administrators Supervisors, assistant supervisors,
administrative assistants.
1 MISCELLANEOUS
94190 Vacation/Sick Leave Lab time card system.
Accruals
94191 Prem Port of Salary Premium portion of overtime pay, as
calculated by the lab time card
system. (OK for Plant use with 9VD#
and 6SM#).
94192 Pr Yr Sal Carried Forward Controller's Office use only.
94194 Accrued Vacation with Non lab time card.
Employee Trsfr
94195 Payroll/Salary Guarantee
94199 Budget Salary Reserves
1 STAFF BENEFITS
94200 Staff Benefits Entry for staff benefits, % of
salary.
1 REPAIR & MAINTENANCE
94301 Engineering Engineering studies.
94302 Work Info Ctr Services Work order processing charges.
94303 Public Services Public Services shop charges.
94178 - 94304
11 WED. 03/26/97 CHART OF ACCOUNTS Page 11
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94304 Planned Maint Allocation Planned maintenance allocated
charges.
94305 Maps & Records Maps & Records service charges.
94306 Fumehood Maintenance & To record fumehood maintenance and
Repairs repairs performed by Facilities or
services rendered by contractors
1 BUILDING AND SYSTEMS REPAIR AND
1 MAINTENANCE
94311 Lighting & Relamping Relamping & electrical repairs.
94312 Electric Power System Wiring & elec. system repairs.
94313 Exterior Painting
94314 Interior Painting
94315 Roofs and Drains Roof & roof drain cleanout and
repairs.
94316 Plumbing
94317 Heat, Ventilation & Air
Cond Systems
94318 Steam Systems
94319 Elevators
94320 Fire and Security Alarm
System
94321 Carpentry
94322 Locksmithing & Security
94323 Floor Covering
94324 Glazing
94326 Asbestos Removal/Abatement Used to record asbestos removal
services performed by O&M, or
services rendered by asbestos
removal contractors and/or
consultant hygienists for
monitoring the asbestos abatement
process.
94304 - 94326
11 WED. 03/26/97 CHART OF ACCOUNTS Page 12
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94329 Misc Building Maintenance
& Repair
1 CUSTODIAL
94331 Services Charge-Outs Only
94332 Contract Custodial Services contracted from vendors or
Services SHS
94333 Building Pest Control Insect and rodent control in
buildings.
94334 Trash Disposal
1 LANDSCAPE AND GROUNDS
94335 Edge Ground Cover
94336 Edge Turf
94337 Chemical Use (Weeds/Growth
Regulat)
94338 Planting Trees/Shrubs
94339 Annual Flower Care & Color
94340 Irrigation Repair-Non PMI-
Demand Wk
94341 Mowing Turf
94342 Pruning Shrubs
94343 Watering
94344 Irrigation Repair-PMI Only
94345 Weeding/Litter
94346 Flail Mowing
94347 Large Tree Work over 15
Feet
94348 Tree Work under 15 Feet
94349 Misc Grounds Duties
94329 - 94350
11 WED. 03/26/97 CHART OF ACCOUNTS Page 13
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94350 Lawn Care-Other (Fertilize
Aerate)
1 PAVED AREAS & OUTDOOR STRUCTURES
94351 Street Sweeping
94352 Outdoor Pavement
Maintenance
94353 Pavement Painting
94354 Traffic Barriers
94355 Signs
94356 Outdoor Structures Sculptures, kiosks, bike racks &
sheds, fences, patios, etc.
94357 Fountain Maintenance
1 FURNITURE & EQUIPMENT REPAIR & MAINTENANCE
94361 Office Equip & Furniture
Repair
94362 Classroom Furniture Repair
94363 Other Furniture Repair
94364 Moving/Rental
Furniture/Appliances
94365 Vehicle Repair & Operating costs of university
Maintenance vehicles: repair, maintenance, gas,
etc. Depreciation is charged to
"Depreciation."
94366 Electric Appliance Repair
94367 Special Purpose Equipment Research, medical, scientific or
Repair technical equipment (as defined by
A-21) repair.
94368 General Purpose Equipment Repair of all other equipment.
Repair
94369 Misc Equipment Repair &
Maintenance
94350 - 94369
11 WED. 03/26/97 CHART OF ACCOUNTS Page 14
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
1 CAPITAL ASSETS & IMPROVEMENTS
1 BUILDING & LAND IMPROVEMENT-F & S PROJ
1 MGMT USE ONLY
94400 Capital Assets/Buildings Construction codes - to be used
only when asset is to be
capitalized. No direct expense.
Used only by O&M projects (6SM) and
Plant (div 4).
94402 Basic Constr Contract Primary construction contract (less
equipment in contract). Used only
by O&M projects (6SM) and Plant
(div 4).
94404 Other Construction Additional construction not
included in primary contract. Used
only by O&M projects (6SM) and
Plant (div 4).
94405 Asbestos Removal To record asbestos removal services
performed by O&M or rendered by
outside asbestos removal
contractors. Used only by O&M
projects (6SM) and Plant (div 4).
94407 Prime Consultant Prime consultant fees only. Used
only by O&M projects (6SM) and
Plant (div 4).
94408 Landscape Architectural Landscape architectural fees only.
Fees Used only by O&M projects (6SM) and
Plant (div 4).
94409 Acoustic Acoustic consultants. Used only by
O&M projects (6SM) and Plant (div
4)
94410 Soils Engineering Soil investigation fees. Used only
by O&M projects (6SM) and Plant
(div 4).
94411 Materials Testing Concrete, steel and other testing
fees . Used only by O&M projects
(6SM) and Plant (div 4).
94412 Interior Designer Interior design services. Used only
by O&M projects (6SM) and Plant
(div 4).
9440A - 94412
11 WED. 03/26/97 CHART OF ACCOUNTS Page 15
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94413 Construction Consultant Construction advice and estimating
during design and/or construction.
Used only by O&M projects (6SM) and
Plant (div 4).
94414 Balancing (Mechanical Balancing of ventilating systems.
System) Used only by O&M projects (6SM) and
Plant (div 4).
94415 Safety Safety engineer related to job site
surveillance. Used only by O&M
projects (6SM) and Plant (div 4)
94416 Other Professional Misc. professional service. Used
Services only by O&M projects (6SM) and
Plant (div 4).
94417 EIR Consultant Consultant for preparing
Environmental Inpact Report Used
only by O&M (6SM) and Plant (div 4)
94418 Survey Land survey related to construction
site. Used only by O&M projects
(6SM) and Plant (div 4)
94419 Asbestos Consultants To record services rendered by
consultants/hygienists for the
asbestos abatement process. Used
only by O&M (6SM) and Plant (div
4).
-
-
-
-
-
-
94413 - 9442A
11 WED. 03/26/97 CHART OF ACCOUNTS Page 16
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
1 CAPITAL EQUIPMENT-STANFORD OWNED
Definition of capital equipment: Acquisition cost of $1,500.00 or more
and useful life of two (2) years or more. Acquisition cost is the
vendor's invoice price of the equipment including sales tax, less any cash
trade discounts and educational allowances, and includes the cost of
initial installation (excluding in-house labor), and any modifications,
attachments, accessories, or auxiliary apparatus necessary to make it
usable for the purpose for which it is acquired. (The acquisition cost
shall exclude ancillary costs such as federal excise tax, duty,
in-transit insurance and freight. Use code 94671 for ancillary costs.)
Note that certain items that we may think of casually as equipment do not
meet this specific definition of equipment. For example, you might think
of a phone answering machine as equipment, but unless it costs at least
$1,500 (and has a useful life of at least two years), it must be
classified as non-capital equipment. See 94622, 94623,94661,94662 and
94663. DEFINITION = Modifications to equipment made after the initial
installation are classified as capital equipment if the modification costs
=> $1,500 and increases the value and/or useful life of the original
equipment.
Modifications made for the purpose of maintaining the value of a piece of
equipment are generally not capitalized. Modifications which do not meet
the criteria for capitalization should be coded to 94624, "Modification -
Equipment. "
94420 Office Furniture & Equip- Includes items such as desks,
Stanf Owned safes, furniture or other office
equipment regardless of where
located
94421 Scientific/Technical Includes items such as microscopes,
Equip-Stanf Own amplifiers, voltmeters,
centrifuges, scanners, etc.,
refrigerators, freezers used to
store lab specimens used only for
research, medical and other
technical activities.
94422 Vehicles-Light Stanford Includes electric carts, scooters
Owned of all types, small riding
lawnmowers, sedans, station wagons,
couriers, 1/2 ton pickups, and any
other small light duty vehicles.
-
9442A - 94423
11 WED. 03/26/97 CHART OF ACCOUNTS Page 17
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94423 Modular Furniture Stanford Includes office partition furniture
Owned and modular work units. Does not
include tagged office furniture
which use the Furniture Code
94424 Vehicles-Heavy Stanford Includes larger size pickups,
Owned trucks, vans, clubwagons, trailers,
and any other heavy duty vehicles.
94425 Shop Machinery & Tools-Lt. Includes general purpose machinery
Stanf Own and equipment such as lathes,
milling machines, bandsaws,
grinding machines, metal benders
and any other shop machinery.
94426 Laboratory Fab Equip-No Costs totalling $1,500 or more for
I/C_Stan own parts and materials used to
fabricate a piece of special
purpose equipment (excludes
Stanford /Non-Stanford labor
charges). Non-Stanford labor or
subcontract for purchase of
fabricated equipment from an
outside vendor should be charged to
94640 or 94644. Excluded from MTDC
base Not subject to indirect cost
94427 Computer Equipment Includes all items used in
Stanford Owned automatic data processing or
computing such as central
processing units, magnetic tape
drives, disk/drum storage units,
terminals, printers and any other
peripheral or auxiliary equipment.
Also included are word processing
systems. (Software packages from an
outside vendor are not capital
equipment. Use 94628 for separate
software purchases.)
94428 General Purpose Equipment Includes all items which meet the
Stanf Own capitalization criteria but do not
fall into any of the other capital
equipment classifications.
-
-
94423 - 94429
11 WED. 03/26/97 CHART OF ACCOUNTS Page 18
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94429 Data Handling Equip, Ex Includes items such as typewriters,
Computers calculators, adding and accounting
machines, copiers, FAX, audiovisual
and duplicating equipment. (Word
processing systems are not
included.)..Stanford Owned
94430 Equip Gifts (Aux & Used to record gifts of equipment
Svc.Cntr) Stf Own for auxiliaries and service centers
that need to be isolated as
nondepreciable for the purpose of
the indirect cost recovery.
94431 Equipment Gifts Stanford Used to record gifts of equipment.
Owned
94432 Appreciable Equipment Used to record gifts of equipment
Gifts Stanf Ow that appreciate in value Such items
include gifts of valuable musical
and scientivic instruments whose
market value will increase with
time, and need to be isolated and
nondepreciable for the purpose of
the indirect cost recovery and
financial statements. Do not use
this code in conjunction with gifts
of art work as Stanford does not
book gifts of Art. Purchases of
Art work should use GL code 94625
94439 Proceeds-Disposition Cap Includes the value received, net of
Eq. Stf Own any disposal costs, for any capital
equipment item sold, traded in,
scrapped or otherwise disposed of.
This is normally a credit
(reduction) to a department's
expenditures.
1 CAPITAL EQUIPMENT-NOT STANFORD OWNED
94440 Office Equip & Furn-Non- See above definition for 94420.
Stanf Owned
94441 Scientific/Tech Equip-Non- See above definition for 94421.
Stanf Own
94442 Vehicles-Light Non-Stanf See above definition for 94422.
Owned
94429 - 94443
11 WED. 03/26/97 CHART OF ACCOUNTS Page 19
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94443 Modular Furniture-Non Includes office partition furniture
Stanford Owned and modular work units. Does not
include tagged office furniture
which use the Furniture Code
94444 Vehicles-Heavy Non-Stanf See above definition for 94424.
Owned
94445 Shop Machinery & Tools-Non See above definition for 94425.
Stanf Own
94446 Laboratory Fab Equip-Non See above definition for 94426.
Stanf Owned
94447 Computer Equipment-Non-Stf See above definition for 94427.
Owned
94448 General Purpose Equip-Non- See above definition for 94428.
Stf Owned
94449 Data Handling Equip, Ex See above definition for 94429.
Computers
1 LIBRARY ACQUISITIONS-STANFORD OWNED
94450 Monographs-Domestic Restricted to function 3.
94451 Monographs-Foreign Restricted to function 3.
94452 Monographs-Retrospective Restricted to function 3.
94453 Serials-Domestic Restricted to function 3.
94454 Serials-Foreign Restricted to function 3.
94455 Serials-Retrospective & Restricted to function 3.
Binding
94456 Monographs Received on SO- Restricted to function 3.
Domestic
94457 Monographs Received on SO- Restricted to function 3.
Foreign
94458 Nonprint-Microforms Restricted to function 3.
94459 Nonprint-Other Restricted to function 3.
-
94443 - 94459
11 WED. 03/26/97 CHART OF ACCOUNTS Page 20
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
1 PROJECT FURNISHINGS-FOR F & S/PROJECT MGMT
1 USE ONLY
94460 Carpets/Drapes Used only by O&M projects (6SM) and
Plant (div 4).
94464 Bulk Equipment & Used for purchases of equipment
Furnishings where cost per item is less than
$500 and 25 or more of the same
item are purchased on one
requisition. Used only by O&M
projects (6SM) and Plant (div 4)
1 UNIVERSITY MGMT FEES/ADMIN
94465 Project Management Fee A fee for in-house project
management. Used only by O&M
projects (6SM) and Plant (div 4).
94466 Engineering Fees Used only by O&M projects (6SM) and
Plant (div 4).
94467 Facilities Procurement Fee Used only by O&M projects (6SM) and
Plant (div 4).
94468 Constr Administration Fee Used only by O&M projects (6SM) and
Plant (div 4).
94469 Jr Project Manager Fee Used only by O&M projects (6SM) and
Plant (div 4).
1 OTHER ADMINISTRATIVE COSTS-F & S PROJ MGMT
1 USE ONLY
94470 Insurance Owners risk insurance during
construction. Used only by O&M
projects (6SM) and Plant (div 4).
94471 Plan Check and Permit Fees County and city fees for plans
review/checking; construction
permit fees (gen., fire marshal
m/e/p). Used only by O&M projects
(6SM) and Plant (div 4).
94472 Medical Center Plans To pay for on-site plans review for
Review OSHPD. Used only by O&M projects
(6SM) and Plant (div 4)
-
9446A - 94475
11 WED. 03/26/97 CHART OF ACCOUNTS Page 21
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94475 Suspended Charges Pre-planning costs prior to budget
confirmation and project
authorization. Used only by O&M
projects (6SM) and Plant (div 4).
94476 University Architect Fee A fee for in-house University
Architect. Used only by O&M
projects (6SM) and Plant (div 4).
94477 Co-op Student Fee A fee for in-house Co-op Student
Intern. Used only by O&M projects
(6SM) and Plant (div 4).
94478 Project Coordinators A fee charged for in-house project
works performed by Project
Coordinators. Used only by O&M
projects (6SM) and Plant (div 4)
94479 Administrative Costs Miscellaneous administrative costs
such as site clearance costs,
replacement parking, etc. Used only
by O&M projects (6SM) and Plant
(div 4).
1 ACTIVATION-F & S PROJ MGMT USE ONLY
94480 Moving Expense (New Includes moving occupants,
Occupants) furnishings, library books and
special equipment. Used only by
O&M projects (6SM) and Plant (div
4).
94481 Telephone/Data Startup Costs associated with installation
of all telephone and related
equipment. Used only by O&M
projects (6SM) and Plant (div 4).
94482 Keys & Locks Purchase and installation of keys
and locks for purpose of rekeying a
building. Used only by O&M
projects (6SM) and Plant (div 4)
94483 O & M Startup Costs due to design or construction
deficiencies not assignable to
consultant or contractor Used only
by O&M projects (6SM) and Plant
(div 4)
-
94475 - 94484
11 WED. 03/26/97 CHART OF ACCOUNTS Page 22
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94484 Initial Cleaning/Window Cleaning performed outside of O&M
Washing shops. Used only by O&M projects
(6SM) and Plant (div 4).
94485 Dedication Ceremonies Purchase and installation of donor
plaques, special identification
signs not in construction contract.
Used only by O&M projects (6SM) and
Plant (div 4)
94486 Building Commissioning On going coordination with
Facilities operations. Used only
by O&M projects (6SM) and Plant
(div 4)
94489 Activation Costs Miscellaneous activation costs.
Used only by O&M projects (6SM) and
Plant (div 4).
1 OTHER-F & S PROJ MGMT USE ONLY
94491 GPI Pro Rata Used only by Plant (div 4).
94492 Replacement Parking
94493 GPI (Hospital Projects) Used only by Plant (Div 1)
94499 Other Project Costs Miscellaneous other costs. Used
only by O&M projects (6SM) and
Plant (div 4).
-
-
-
-
-
-
94484 - 94499
11 WED. 03/26/97 CHART OF ACCOUNTS Page 23
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
1 TRAVEL
Stanford University's policy on travel is explained in Administrative Guide
Memo 36.7. Definition is also provided by A-21, section J.48.
<.B+>Definition of Travel Costs <.B->
Travel costs are the expenses for transportation, lodging, subsistence, and
related items incurred by employees who are in travel status on official
business of the institution. See Guide Memo 36.7.
Costs incurred by employees and officers for travel, including the costs of
lodging, other subsistence, and incidental expenses, shall be considered
reasonable and allowable only to the extent such costs do not exceed charges
normally allowed by the institution in its regular operations as a result of
an institutional policy and the amounts claimed under sponsored agreements
represent reasonable and allocable costs. See Guide Memo 36.7R.
<.B+>Methods of Reimbursement<.B->
Travel costs may be charged on an actual basis, on a per diem or mileage basis
in lieu of actual costs incurred, or on a combination of the two, provided the
method used is applied to an entire trip and not to selected days of the trip,
results in reasonable charges and is in accordance with the institution's
travel policy and practices consistently applied to all institutional travel
activities.
<.B+>Air Travel Costs<.B->
OMB Circular A-21 limits allowable air fare to the lowest available fare and
describes allowable exceptions.
Specific criteria used to determine whether travel arrangements meet
Stanford's allowable air fare guidelines:
o Leaves or arrives within a 1-hour window on each side of the
traveler's desired departure or arrival time
o Allows the traveler to choose airports
o Is a nonstop flight if requested by the traveler
o Does not include charter flights unless requested by the traveler
o Does not require staying over Saturday night unless requested
by the traveler
o Does not include circuitous routing if a stopover is required
o The class is reasonably adequate for medical needs of the traveler
<.B+>NOTE: Many departments have more restrictive policies, which <.B->
<.B+>take precedence.<.B->
All Stanford staff/faculty members traveling on business are encouraged to
travel at the lowest available air fare.
Whenever possible, the traveler should select the most economical flight
94530 - 94530
11 WED. 03/26/97 CHART OF ACCOUNTS Page 24
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
available. The most economical flight includes restricted and promotional air
fares provided this is reasonable given the traveler's schedule and potential
need to change tickets. Such air fares incur a penalty if tickets are
cancelled or changed. When a change of flight is unavoidable, the resulting
penalty may be charged to an allowable general ledger code and to government
sponsored projects.
If different airlines offer flights that meet the traveler's needs and the
traveler selects the more expensive flight, then the difference between the
lowest allowable air fare and the one selected must be coded to an unallowable
general ledger code and may not be charged directly or indirectly to
government sponsored projects.
If a traveler incurs charges in excess of the maximum allowable criteria
listed above, the difference (up to coach fare) must be charged to an
unallowable general ledger code and would not be chargeable as a direct or
indirect charge to a government sponsored project. Stanford policy does not
permit reimbursement of fares in excess of coach; when a traveler prefers a
higher class, then the traveler pays the incremental difference.
On international flights of eight hours or more, Stanford permits
reimbursement of business class fare if it enables the traveler to perform the
business purpose of the trip and the traveler is on a tight schedule.
Because federal guidelines allow only the lowest available fare, the
difference between coach class and business class fare should be coded to
Foreign Travel - Unallowable (94539) and the amount of the coach class fare
should be coded to Foreign Travel - Allowable (94531).
Visitors to the University should follow the same travel guidelines as
employees. Under some special circumstances, it may be necessary and
appropriate to pay for business or first class travel in order to meet the
requirements of visitors (such as a Head of State).
Contact the Travel Office, x3-4070 or 3-9771, on any travel related questions.
<.B+>Examples of Unallowable Travel Costs<.B->
* Trustees' travel costs regardless of the purpose of the trip.
* Trustees' subsistence costs whether travel related or not.
* Travel costs incurred for an unallowable activity (e.g., fundraising,
lobbying, etc. ). NOTE: Generally, these costs will be charged to unallowable
University accounts that are designated as supporting this unallowable
activity. Because these travel costs are being charged to UNALLOWABLE
ACTIVITY ACCOUNTS, an allowable general ledger code should be used, unless the
travel costs exceed the lowest available commercial discount airfare (as
described above).
* Moving expenses if the employee voluntarily leaves Stanford within 12
94530 - 94530
11 WED. 03/26/97 CHART OF ACCOUNTS Page 25
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
months of the relocation. Contact the Travel and Reimbursement section of the
Controller's Office for instructions on handling this situation.
* Alcoholic beverages and entertainment costs. These are unallowable,
whether travel-related or not. See 94599.
94530 Domestic Travel - Costs of general travel, conference
Allowable meetings, meals, registration fees
and related costs, trip mileage.
CAUTION: See definition of travel
and discussion regarding
unallowable travel above. See also
94538. Ref: A-21; J.48.
94531 Foreign Travel - Allowable Used to record foreign travel.
Foreign travel consists of any
travel outside of Canada and the
United States and its territories
and possessions. CAUTION: See
discussion regarding unallowable
travel above. See also 94539
(Foreign Travel - Unallowable).
Ref: A-21; J.48.
94532 Patient Travel Costs of domestic travel for
patients or organ donors.
94533 Moving Expense - Moving expense for an employee who
Unallowable voluntarily leaves Stanford within
12 months after hire is
unallowable. Refer to travel
discussion above. See also 94535.
Ref: A-21; J.37. See Guide Memo
36.8.
94534 Trainee Travel Costs of foreign or domestic travel
for trainees and their dependents.
Subject to indirect costs
(considered a form of student aid).
Used by sponsored projects only
-
-
-
94530 - 94535
11 WED. 03/26/97 CHART OF ACCOUNTS Page 26
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94535 Moving Expense - Allowable Cost of faculty/staff moving.
Reportable for tax purposes; social
security number required. CAUTION:
Certain costs may be unallowable,
including excessive costs or the
unreimbursed costs of employees who
voluntarily leave within 12 months
of move. Refer to travel discussion
above. See also 94533. Ref: A-21;
J.37. See Guide Memo 36.8.
94536 Travel - Non-SU Employee Reimbursed allowable domestic
travel expenses for individuals who
are not Stanford University
employees or students, such as
consultants, guests, or recruits.
Receipts required. This is an
optional code that may be used in
place of 94530 (Domestic Travel -
Allowable). See also 94530, 94531,
94538, 94539 and 94640.
94537 Participant Costs - NSF Participant support costs on
Grants National Science Foundation grants
only. Direct costs for items such
as stipends, subsistence or travel
allowances and registration fees
paid to participants (but not
employees) in connection with
meetings, conferences, symposia or
training projects. Do not use for
Stanford University employees.
94538 Domestic Travel - Domestic travel when unallowable,
Unallowable including travel and subsistence
costs of trustees, regardless of
the purpose of the trip. See
discussion relating to unallowable
travel above. See also 94530. Ref:
A-21; J.50.
94539 Foreign Travel - Foreign travel when unallowable,
Unallowable including travel and subsistence
costs of trustees, regardless of
the purpose of the trip. See
discussion relating to unallowable
travel above. See also 94531. Ref:
A-21; J.50.
94540
11 WED. 03/26/97 CHART OF ACCOUNTS Page 27
SECTION 11 - EXPENSE
1 EXPENDABLE MATERIALS & SERVICES
<.B+>RENTALS/LEASES<.B->
When coding expense for rented/leased items, consider whether the item fits
the definition of capital equipment. (Capital equipment is defined as items
with an acquisition cost of $1,500 or more and a useful life of two years or
more.) All noncapital rented/leased items MUST be coded to 94546 or 94547.
94542 Rental Space - Not Subj to Off-campus rented facilities
Ind Costs (space) and extended rental of
departmental space. Not subject to
indirect costs. CAUTION: This code
is to be used for ongoing
facilities rental. Do not use for
one time rental charges. See
94690.
94546 Rent - Gen Purpose Non Includes rental of general purpose
Capital Items items valued at less than $1,500 or
having a life of less than 2 years.
Includes office equipment and
furnishings (e.g., phones, fax
machines, etc.) automatic data
processing equipment and
duplicating equipment See also
94547
94547 Rent-Spec Purpose Non Includes rental of laboratory or
Capital Items other technical items valued at
less than $1,500 or having a life
of less than 2 years. Includes gas
cylinders and other items which are
related to research, scientific,
medical, instructional or other
technical activities See also 94546
94548 Rent - Modular Building Rented/leased modules and trailers.
(Capital) Not subject to indirect costs.
94553 Rent/Computers (Capital Rentals/leases of computers. Not
Items) subject to indirect costs.
94554 Rent/Computer-Peripherals Rentals/leases of computer
(Capital) peripherals. Not subject to
indirect costs.
94555 Rent/Copy Machine (Capital Rentals/leases of copy machines.
Items) Not subject to indirect costs.
94540 - 94556
11 WED. 03/26/97 CHART OF ACCOUNTS Page 28
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94556 Rent/Equipment - Other Rentals/leases of general
(Capital) equipment. Not subject to indirect
costs.
94557 Rent/Lab Equip - Research Rentals/leases of research
(Capital) laboratory equipment. Not subject
to indirect costs.
94559 Rent/Returnable Containers Rentals/leases of returnable
(Capital) containers. Not subject to
indirect costs.
94560 Rent/Terminals (Capital Rentals/leases of terminals. Not
Items) subject to indirect costs.
94561 Rent/Word Processing Equip Rentals/leases of word processing
(Capital) equipment. Not subject to indirect
costs.
94573 Stanford Communications Stanford Communication Services use
only. Charges for all Stanford
calls included in the local area
rate and monthly service charges
and non-specifically identifiable
telecom project costs such as data
lines,conduit, wiring, etc. Grants
or contracts may be charged
directly only if the telecom
service or equipment meets th e
following criteria: 1) specifically
identified with the project 2)
explicity listed in the approved
proposal budget 3) not specically
disallowed in the award notice and
4) is significant to the
performance of the project rather
than convenient
94574 Billable Calls Stanford Communications Services
use only Billable telephone calls,
including fax when using a long
distance authorization code or
purchasing the service, telex,
cables, video conference, etc
94575 Guarantee Z Bonus For use by Medical School only
94576 Prior Year's Bonus For use by Medical School Only
94556 - 94577
11 WED. 03/26/97 CHART OF ACCOUNTS Page 29
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94577 Current Year Non-Guarantee For use by Medical School only
Bonus
94578 Incentive Bonus For use by Medical School only
1 OVERSEAS STUDIES PROGRAM
94580 Salaried Staff Overseas Studies Program use only.
Salaries for regular foreign staff.
94581 Taxes/Benefits Overseas Studies Program use only.
Taxes and benefits on regular
foreign staff (charged to staff
benefits pool).
94582 Fees for Outside Teachers Overseas Studies Program use only.
Honoraria, fees for outside
teachers.
94583 Taxes on Non-Regular Overseas Studies Program use only.
Teachers & Othr Foreign taxes charged to OSP
operating budget (not staff
benefits pool).
94584 Student Bills Overseas Studies Program use only.
Medical/other expenses incurred by
students to be rebilled through
Network for Student Information
(NSI).
94585 Faculty Support Overseas Studies Program use only.
Rent, utilities, telephone,
shipping, furnishing expenses
incurred by visiting faculty.
94586 GF Support of Student Overseas Studies Program use only.
Costs Approved support of partial
overseas living costs.
94587 Exchange Gain/Loss Overseas Studies Program use only.
94588 Center Special Projects Overseas Studies Program use only.
Inauguration, symposium, special
field trip expenses.
-
-
94577 - 94588
11 WED. 03/26/97 CHART OF ACCOUNTS Page 30
SECTION 11 - EXPENSE
1 EMPLOYEE RELATED EXPENSES
ENTERTAINMENT: Entertainment costs, as defined by A-21, Section J.15, are
costs incurred for amusement, social activities, entertainment and any items
relating thereto, such as meals, lodging, rentals, transportation and
gratuities. Typical examples of entertainment costs would include tickets to
entertain a visiting lecturer, donor or prospective donor at sporting events,
theater tickets, concerts, cover charges, tips, etc. Entertainment costs are
treated the same as alcoholic beverages, always unallowable. NOTE: Certain
costs incurred on behalf of Stanford University employees (that are in
accordance with Stanford University established policy and practice, see
Guide Memo 36.4.1.a.(6)) which relate to the improvement of working
conditions, employer-employee relations, employee morale and employee
performance are allowable by A-21, Section J.14 (see 94598, Employee Morale).
94591 Professional Costs of membership in civic
Memberships/Dues-Allow business, technical and
professional organizations. NOTE:
Stanford University will not pay
for Stanford Faculty Club dues, or
social or travel club memberships
(see Guide Memo 36.4). CAUTION:
Certain dues are unallowable, see
94592. Ref: A-21; J.28
94592 Other Membership Includes unallowable membership
Fees/Dues-Unallow fees and dues, such as social,
dining and country club dues.
Generally, membership fees and dues
that are unallowable according to
A-21 are also not permitted by
Stanford University; however,
certain exceptions do exist.
Contact the Travel and
Reimbursement section of the
Controller's Office for further
information before using this code.
Faculty Club dues are not
reimbursable by Stanford
University. See also 94591. Ref:
A-21; J.28.
94593 Employee Recruitment - Reasonable costs of recruiting,
Allowable including advertising, aptitude
testing programs, etc. CAUTION:
Certain recruitment expenses are
unallowable, see 94594. Ref: A-21;
J.37.
94588 - 94594
11 WED. 03/26/97 CHART OF ACCOUNTS Page 31
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94594 Employee Recruitment - For example, recruitment
Unallowable advertising in publications which
costs more due to use of color
printing, inclusion of advertising
material for other than
recruitment, or excessive size.
("Reasonable" recruitment costs
should be "Employee Recruitment -
Allowable"). See also 94593. Ref:
A-21; J.37.
94595 Severance - Bargaining Human Resources use only. Payment
Unit of severance to bargaining unit
employees. See also 94596. Refer
to Administrative Guide Memo 22.8.
Ref: A-21; J.43.
94596 Severance - Non-Bargaining Human Resources use only. Payment
Unit of severance to non-bargaining unit
employees. See also 94595. Refer
to Administrative Guide Memo 22.8.
Ref: A-21; J.43.
94597 Payroll Special Payroll Office use only. Payment of
special payroll items such as
faculty early retirement plan
payments, central housing allowance
program payments, etc.
94598 Employee Morale Costs incurred in accordance with
Stanford University established
practice or custom for the
improvement of working conditions,
employer-employee relations,
employee morale and employee
performance. Includes costs of
employee awards, recognition,
flowers, house publications,
recreational activities, employee
counseling services, food at
retirement parties, etc. CAUTION:
Alcoholic beverages are always
unallowable and must be separately
recorded in 94599. All employee
morale expenses must be in
conformance with Stanford
University Policy. See Guide Memo
36.4. Ref: A-21; J.14.
94594 - 94599
11 WED. 03/26/97 CHART OF ACCOUNTS Page 32
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94599 Alcoholic Beverages or All alcoholic beverages and
Entertainment entertainment expenses are always
unallowable. See discussion
regarding entertainment expenses.
Ref: A-21; J.15.
94600 Housing-Unallowable Payroll Office Use Only!
94601 Tuition at Stanford Human Resources use only. Tuition
grant program for faculty/staff
children. See also 94602 and 94609.
94602 Tuition - Out of State Human Resources use only. Tuition
Schools grant program for faculty/staff
children at institutions "out of
state". See also 94601 and 94609.
94603 Staff Training Tuition Enrollment fees for staff training
Fees courses. See also 94605 (Staff
Training Supplies) and 94629
(Conference Fees).
94604 Community Fees Human Resources use only. Used by
tuition grant program for
faculty/staff children.
94605 Staff Training Supplies Supplies and materials purchased
for use in staff training courses.
See also 94603 (Staff Training
Tuition Fees).
94606 Board and Room Participant cost (housed either on
or off campus - excludes stipends).
If cost involves travel or moving
expenses, use 94530-94539.
94607 Employee Gifts-Taxable Replaces G/L 94959
94609 Tuition at California Human Resources use only. Tuition
Schools grant program for faculty/staff
children at institutions "in
state". See also 94601 and 94602.
1 MATERIAL & MISCELLANEOUS
-
-
94599 - 94610
11 WED. 03/26/97 CHART OF ACCOUNTS Page 33
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94610 Departmental Supplies and General material, general stores
Expenses and miscellaneous expenditures,
except when separate recording
desired. Must not be used for
unallowables. See discussion of
unallowables.
94611 Laboratory Supplies and Laboratory materials and supplies,
Expense except chemicals and gases, and
special purpose material except
when separate recording is desired.
See also 94622 and 94623 for
separate recording and 94632 for
chemicals and gases
94612 Books and Publications - Purchase of books, subscriptions,
Non Library journals (excluding Stanford
University libraries' catalogued
items). See also account 94618.
94613 Postage and Freight Stamps, express charges, cartage,
freight, mailing services. See
also 94630.
94614 Field Trips Field trip costs under grants and
contracts expenditures involving
some travel, and various other
costs, whenever such expenditures
benefit a group of people. (For
travel expenditures in which each
individual's cost of travel is
clear, use 94530-94539.)
94615 Photocopy-Excl Stanf Xerox, multilith, duplicating not
Publication Svc provided by Stanford Publication
Services. CAUTION: Expense should
be reviewed to ensure only
allowable costs are charged to this
account. Certain advertising and
promotional materials are
unallowable and must be recorded
separately. See 94594, 94630,
94646, 94667 and 94668. Ref: FAR
31.3 (9).
94616 Films, Slides, Audiotapes
- Excl SPS
94617 Photo Microscopy
94610 - 94618
11 WED. 03/26/97 CHART OF ACCOUNTS Page 34
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94618 Reprints See also account 94612 (excluding
Stanford University library).
94619 Laundry Cleaning and washing expenses
associated with Stanford University
property only.
94620 Surplus Property Sales-Not Includes the value received, net of
Cap Equip any disposal costs, for any
noncapital equipment item sold,
traded in, scrapped or otherwise
disposed of. This is normally a
credit (reduction) to a
department's expenditures. For
sale of capital equipment, use
account 94439.
94621 Tools Cost of tools. Must be less than
$500 or have a useful life of less
than two years. NOTE: Tools
costing =>$500 and having a useful
life of =>2 years are capital
equipment. See also 94425 or 94445.
94622 Special Purpose Noncapital (All Non-Sponsored Purchases<$1,500
Items and Sponsored Purchases<$500) Cost
of items which are not capital
equipment, such as hand held
analyzers, refrigeration units,
etc. which are limited to research,
scientific, medical, instructional
or other technical activities. See
discussion of equipment. See also
94611, 94661, 94662 and 94623.
ref. A-21, J.16
94623 General Purpose Noncapital (All Non-Sponsored Purchases<$1,500
Items and Sponsored Purchases<$500) Cost
of general purpose items which are
not capital equipment, such as air
conditioning units, furnishings,
answering machines, etc. See
discussion of equipment. See also
94611, 94661, 94662, and 94622.
Ref A-21, J.16
-
94618 - 94624
11 WED. 03/26/97 CHART OF ACCOUNTS Page 35
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94624 Modification - Equipment Cost of equipment modifications
which cost less than $1,500 or
which do not improve the
performance or life of the
equipment
94625 Art and Other-Unallowable Used for purchases of Art work and
related items not allowed for
indirect cost recovery purposes.
Do not use this code in conjunction
with gifts of Art work as Stanford
does not book gifts of Art
94626 Procurement of Lab Animals For DLAM use only. Included in
MTDS
94627 Lab Fabricated Equip Costs that total or will total
Components $1,500 or more for parts and
materials used to fabricate a piece
of special purpose equipment
(excludes Stanford/Non- Stanford
labor charges). Non-Stanford labor
should be charged to 94640 or
94644. Fabricated items must be
transferred to 94426 or 94446 when
completed. Refer to discussion of
fabricated equipment in the
Stanford University Property
Administration Manual.
94628 Computer Software Programs Computer software packages
purchased from vendors.
94629 Conference Fees Fees which relate to conferences,
workshops or continuing education
when not associated with travel. If
traveling, use codes 94530 - 94539.
See also Staff Training Tuition
Fees (94603). Ref: A-21; J.28.
94630 Report Costs Used only by sponsored projects to
record the costs of supplies and
expenses for the production of
sponsor required reporting.
Printing, photocopy, mailing, etc.
costs should be included. See also
94613.
-
94624 - 94631
11 WED. 03/26/97 CHART OF ACCOUNTS Page 36
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94631 Food Includes working meals, other food
purchased for work, bottled water,
etc. Meals purchased when
traveling should be coded as Travel
(94530 - 94539). CAUTION: 1. All
trustee's food costs are
unallowable and must be coded under
"Domestic Travel - Unallowable"
(94538). 2. All alcoholic
beverages or entertainment costs
must be coded separately under
"alcoholic beverages or
entertainment" (94599). See also
94598 Employee Morale
94632 Chemicals and Compressed Includes all grades of chemicals
Gases and trade name products that
contain a hazardous material as
defined by federal, state or local
regulation. All compressed gases
must be ordered using this GL Code.
Use GL code 94611 when purchasing
radioactive materials, nucleotides
(e.g., RNA and DNA containing
materials), peptides (e.g., amino
acids and proteins), growth media,
controlled substances, restriction
enzymes, or biological organisms.
If in doubt, use GL Code 94632 for
the material or product
94633 Designated Services
94635 Prizes to Others (Non-SU
People)
-
-
-
-
-
94631 - 94636
11 WED. 03/26/97 CHART OF ACCOUNTS Page 37
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94636 Prof/Tech Services- Professional or technical fees,
Allowable-Direct including consulting, legal and any
other allowable professional/
technical fees. Social Security
Number required for individuals;
Taxpayer Identification Number is
needed for partnerships. CAUTION:
1. For Stanford University
employees, honoraria must be
charged to a 941XX G/L code. 2.
Costs of legal, accounting, and
consulting services, and related
costs, incurred in connection with
the defense or prosecution of
certain criminal, civil and
administrative proceedings, claims,
appeals and patent infringements
are unallowable (unless otherwise
provided for in the sponsored
agreement). See also 94536, 94640,
94649, and 94666. Ref: A-21; J.32.
94637 DLAM Services for Non-Fed For DLAM use only. Excluded from
Sponsors MTDC
94638 DLAM Direct Services- For DLAM use only. Excluded from
Sponsored Proj MTDC. Animal care charges
including per diem, veterinary
services, lab fees, etc
94639 Stanford Conference Office Used only by Stanford Conference
Services Office to record the costs of
supplies and expenses incurred on
behalf of conferences guests
Includes housing, food service,
damages, parking permits, lost
keys, meeting rooms, linen rental,
typewriter rental, photo- copying,
maps, porters, etc. Must not be
used by Stanford staff attending
conferences (see 94629)
-
-
-
94636 - 94640
11 WED. 03/26/97 CHART OF ACCOUNTS Page 38
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94640 Professional/Tech Professional or technical fees,
Services-Allowable including consulting, legal and any
other allowable professional/
technical fees. Social Security
Number required for individuals;
Taxpayer Identification Number is
needed for partnerships. CAUTION:
1. For Stanford University
employees, honoraria must be
charged to a 941XX G/L code. 2.
Costs of legal, accounting, and
consulting services, and related
costs, incurred in connection with
the defense or prosecution of
certain criminal, civil and
administrative proceedings, claims,
appeals and patent infringements
are unallowable (unless otherwise
provided for in the sponsored
agreement). See also 94536, 94649,
and 94666. Ref: A-21; J.32.
94641 Patient Care - Not SUH or Patient care services provided by
CH@S other than Stanford University
Hospital. Not subject to indirect
costs. See also 94642
94642 Patient Care SUH or CH@S - Patient care services provided by
No I/C Stanford University Hospital only.
Not subject to indirect costs. See
also 94641.
94643 Subcontract or Subgrant Used only by a sponsored project.
"Scope-of-work"
subcontract/subgrant costs up to
and including the first $25,000 of
the subcontract or subgrant. Must
be authorized by contracting
officer. Costs greater than $25,000
should be charged to 94649.
Purchasing normally designates
these agreements by the prefix BU
or PR. Refer to Research Policy
Handbook section 3. Subject to
indirect costs. See also 94640 and
94649.
-
94640 - 94644
11 WED. 03/26/97 CHART OF ACCOUNTS Page 39
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94644 Temporary Services Costs of nonemployee help (Manpower
Inc., etc.). For Consulting use
94640 (Professional/Technical
Services - Allowable).
94645 Stanford Publication Stanford Publication Services use
Services only. Charges for printing, layout
and other services provided by
Stanford Publication Services, when
not agency report costs. See also
94630.
94646 Printing Services-Excl Printing, excluding Stanford
Stanf Pub Svc Publication Services, when not
agency report costs. See also
94615, 94630, 94645,94668 and 94669
94647 Service Center Charges Stanford University service center
charges except where other more
specific codes exist. Must not be
used for expenditures which are
otherwise unallowable. See also
94645, 94650, 94660, etc.
94648 Nursing Staff Service - No SUH nursing salaries on National
I/C Institutes of Health (NIH) grants.
Not subject to indirect costs.
94649 Subcontract or Subgrant - Controller's Office use only. Used
No I/C only by a sponsored project.
"Scope-of-work"
subcontract/subgrant costs in
excess of the first $25,000 of the
subcontract or subgrant. The first
$25,000 should be charged to 94643.
Not subject to indirect costs. See
also 94640 and 94643. Refer to
Research Policy Handbook, Section
3.
94650 Stanford Stanford Communication Services use
Telecommunications only. Charges for Stanford
telephone and data lines, long
distance, telex, conduit, wiring,
etc. For any other
telecommunication expense see
94659. Ref: A-21; J.7.
-
94644 - 94651
11 WED. 03/26/97 CHART OF ACCOUNTS Page 40
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94651 Utilities Direct billings from utility
companies and utilities rebilled by
Facilities and Services and Medical
School facilities. Note: Use
94659 for reimbursement of employee
telephone expense.
94652 Electricity Direct billings from utility
companies and rebilled by
Facilities and Services.
94653 Natural Gas Direct billings from utility
companies and rebilled by
Facilities and Services. NOTE:
Automotive gasoline should be
charged to 94672, or 9453X travel
codes.
94654 Steam Direct billings from utility
companies and rebilled by
Facilities and Services.
94655 Water Direct billings from utility
companies and rebilled by
Facilities and Services. NOTE: Do
not use for bottled water (use
94631). See also 94658.
94656 Sewer Direct billings from utility
companies and rebilled by
Facilities and Services.
94657 Leland Services For DCCS use ONLY!
comments=Requested by Frederick
Hansson
94658 Chilled Water Direct billings from utility
companies and rebilled by
Facilities and Services. NOTE: Do
not use for bottled water (use
94631). See also 94655.
94659 Telecommunications Reimbursement of employee
telecommunication bills when usage
is for business purposes. Any
other appropriate
telecommunications charges. Not
for Stanford Communication Service.
See also 94650. Ref: A-21; J.7.
94651 - 94660
11 WED. 03/26/97 CHART OF ACCOUNTS Page 41
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94660 Stanford Data Center Information Resources - Stanford
Services Data Center use only. Includes
computing and production services
and supplies.
94661 Special Purpose Non $500 to $1,499 (Sponsored Project
Capital Items Use Only) Includes items which are:
a) used only for research, medical,
scientific, instructional or other
technical activities, AND b) with
an acquisition cost of $500 to
$1,499 and useful life of two (2)
years or more. Examples include:
gas cylinders, refrigeration units
and other technical equipment which
is not capital equipment. Included
in MTDC. Not subject to indirect
costs NOTE: Must not be used for
items costing less than $500 or
with useful lives of less than two
years. See also
94622,94623,94662,94663
94662 General Purpose Non- $500 to $1,499 (Sponsored Project
Capital Items Use Only) Includes general purpose
items with an acquisition cost of
$500 to $1,499 and useful life of
two (2) years or more. Examples
include: office equipment and
furnishings (e.g., phones, fax
machines, etc.), duplicationg
equipment and automatic data
processing equipment which is not
capital equipment. Included in
MTDC. Not subject to indirect
costs. NOTE: Must not be used for
items costing less than $500 or
with useful lives of less than two
years. See also 94622, 94623,
94661 and 94663
-
-
-
94660 - 94663
11 WED. 03/26/97 CHART OF ACCOUNTS Page 42
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94663 Laboratory Fabricated Non- Includes aggregate costs totaling
Cap Equip between $1,000 and $1,499 for parts
and materials used to fabricate a
piece of special purpose equipment
(excludes Stanford/Non-Stanford
labor charges). Non-Stanford labor
should be charged to 94640 or
94644. Non- sponsored fabrications
in this range should be charged to
other expense GL codes as
appropriate. Included in MTDC.
Not subject to indirect costs.
NOTE: Must not be used for
fabrications costing less than
$1,000 or with useful lives of less
than two years
94664 Programming Outside contracts.
94665 Incineration Environmental Safety Facility
Service/Hazardous charges, including incineration and
Waste hazardous waste disposal. Also
includes radioactive waste
disposal.
94666 Professional Services - Use after consultation with
Unallowable Controller's Office , GCRS
section,only. Costs of legal,
accounting and consulting services,
and related costs, incurred in
connection with the prosecution of
claims against the government or of
patent infringement litigation. See
also 94640. Ref: A-21; J.32.
-
-
-
-
-
94663 - 94667
11 WED. 03/26/97 CHART OF ACCOUNTS Page 43
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94667 Advertisg-Not Employee Advertising costs needed for the
Recruit-Allow procurement of goods and services
or the disposal of scrap and
surplus materials. May be used for
allowable informational notices.
CAUTION: if the notic e is
promotional in nature, uses color
printing or is excessive i n size,
then the "Advertising Other Than
Recruitment - Unallowabl e" G/L
code should be used. Also may be
used for any advertising
specifically required by a
sponsored agreement. CAUTION: See
also 94593, 94594, 94668. Ref:
A-21; J.1
94668 Advertisg-Not Employee Advertising costs, other than for
Recruit-Unall employee recruitment are generally
unallowable with the exception of
those enumerated in 94667. See also
94667 and 94669. Ref: A-21; J.1.
94669 Promotional Materials - Stanford University memorabilia,
Unallowable promotional brochures, etc. are
generally unallowable. Memorabilia
given to employees as employee
morale should be coded to 94598
(employee morale). NOTE -
Informational brochures are
allowable and should not be charged
to this G/L Code. See also 94615,
and 94646. Ref: FAR 31.3 (9).
1 OTHER COSTS
94670 Charges to/from Other Credits and charges of allocated
Departments costs. Use this code to record the
credit or charge for an expense
allocation that covers expenses in
several general ledger codes.
(When the expense is in a single
general ledger code, credit or
charge that code directly.) Service
centers must use codes 940XX.
94671 Ancillary Costs of Capital Federal excise tax, duty,
Equipment in-transit insurance and freight.
See capital equipment definitions.
94667 - 94672
11 WED. 03/26/97 CHART OF ACCOUNTS Page 44
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94672 Automotive Expense Repair and maintenance expenses and
gasoline costs relating to Stanford
University-owned vehicles only. Not
to be used for mileage
reimbursement of private
automobiles. See also 94530.
94673 F & S Management Limited to Facilities and Services
charge out.
94674 Human Subjects Payment of fee to a human subject
in a research project. Stanford
employees used as human subjects
must be reimbursed through the
payroll system.
94675 Bond Issuance Cost Controller's Office use only.
Underwriting, legal fees,
accounting fees, etc. relating to
issuance of bonds.
94676 Interest - External Controller's Office use only. Must
Allowable be approved by government in
advance. For interest on equipment
costing $10,000 or more funded from
external source; or for building
construction funded from external
borrowing for buildings completed
on/or after July 1, 1982. See also
94677. Ref: A-21; J.22.
94677 Interest - External Controller's Office use only. For
Unallowable interest on equipment costing less
than $10,000, for interest on
external borrowing for buildings
completed prior to July 1, 1982 or
for interest not approved by the
federal government. See also
94676. Ref: A-21; J.22.
94678 Interest - Internal Controller's Office use only. For
Unallowable internal interest charged --
expendable fund pool rate,
long-term rate or accounts
receivable rate. Ref: A-21; J.22.
94679 Insurance Ref: A-21; J.21.
-
94672 - 94680
11 WED. 03/26/97 CHART OF ACCOUNTS Page 45
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94680 Other Taxes Controller's Office use only. Use
this code to record real and
personal property taxes and other
taxes assessed by Federal, State
and local authorities. NOTE: Do
not use for sales, use or excise
taxes. Sales and use tax should be
included in the cost of the goods
purchased. Excise tax on personal
phone use paid back to Stanford
University is recorded on G/L Code
51741. Ref: A-21; J.46.
94681 Institutional Allowance Controller's Office use only To
record institutional allowance
dollars only on fellowships
94682 Insurance Claims Paid
94683 Depreciation Controller's Office use only. All
depreciation, automotive and other.
Ref: A-21; J.12.
94684 Bad Debt Controller's Office use only.
Always an unallowable cost. Ref:
A-21; J.4.
94685 Computer Usage - Not Stanf Fees for computer usage, not
Data Ctr Stanford Data Center. Does not
include rental of computer
equipment. See also 94553, 94554,
94560 and 94561.
94686 SLAC Services - No Stanford Linear Accelerator Center
Indirect Costs services. Not subject to indirect
costs.
94687 Distribution of Indirect Controller's Office use only.
Expense
94688 Supplemental Research Payments made by Stanford
Support University for research not on
behalf of the University and
reportable for income tax purposes
for US citizens. Must be
non-Stanford University employee or
non-Stanford University student.
Requires LA6 and 1042s for
nonresidents. Unallowable. Ref:
A-21; J.41.
94680 - 94688
11 WED. 03/26/97 CHART OF ACCOUNTS Page 46
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94689 SLAC SPECIAL USE FOR ONE TIME YEAR END ENTRY TO
RECORD SLAC ACTIVITY
94690 Facility Usage Charges for use of University
facilities by another University
department (e.g., usage of Buck
Estate, Tressider meeting rooms,
etc.) as well as charges for use of
facilities off campus (i.e.,
Holiday Inn meeting rooms, etc.).
94691 Transfer of Construction For transfering construction costs
Costs collected in division IV Plant
Project accounts to other divisions
94692 Check Processing and Controller's Office use only.
Handling Fee Charges for "will call" checks.
94693 Fines and Penalties All fines and penalties resulting
from violations of, or
noncompliance with, Federal, State
and local laws and regulations.
Unallowable. NOTE: Parking tickets
are not reimbursable by Stanford
University. See Administrative
Guide Memo 36.4.1.c. Ref: A-21;
J.18.
94694 Donor Funded Incremental Development Office use only.
Expense Unallowable. Ref: A-21; J.22.
94695 Repayment of Departmental Controller's Office use only. For
Advances principal portion only of debt
payments.
94696 Termination of Contract- Controller's Office use only. For
Unallowable unallowable sponsored project
contract termination costs. Ref:
A-21; J.49
94697 Student Program Support Support of non-Stanford programs in
which Stanford University students
are academically involved (i.e.,
ASSU, off-campus programs). Do not
use for Stanford University
programs which have a University
account number. (Transfer funds
instead.)
94689 - 94698
11 WED. 03/26/97 CHART OF ACCOUNTS Page 47
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94698 Damages, Co-Payments & Used to record damages not covered
Deductibles by University insurance.
94699 Debt Allocation For year-end capitalization of debt
financed plant projects Plant
Accounting use only
1 STUDENT AID OR STIPENDS-GRADUATE
94700 Budget Graduate
Aid/General Studies
94701 Prizes, Grad Students or
Post Docs
94702 Food Research
94703 Grad Special
94704 Education-Business
94705 School of Business
94706 Education
94708 Combined Admission Mode
94709 Pre-Engineering
94710 Aero & Astro
94711 Chemical Engineering
94712 Civil Engineering
94713 Electrical Engineering
94714 Applied Mechanics
94715 Engineering Science
94716 Earth Systems
94717 Industrial Engineering
94718 Materials Science
94719 Mechanical Engineering
94698 - 94720
11 WED. 03/26/97 CHART OF ACCOUNTS Page 48
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94720 Engineering-Economic
Systems
94721 Operations Research
94722 Engineering
94723 Scientific Computing &
Comp Math
94724 Developmental Biology
94725 Molecular & Cellular
Physiology
94726 Biophysics
94727 Applied Physics
94728 Anthropology
94729 Architecture
94730 Art
94731 East Asian Studies
94732 Asian Languages
94733 Tokyo-Taipei Ctr-Non Non-Stanford students
Stanford Stu
94734 Human Biology
94735 Biological Sciences
94736 Chemistry
94737 Classics
94738 Communication
94739 Economics
94740 English
94741 International Policy
Studies
94742 Latin American Studies
94720 - 94742
11 WED. 03/26/97 CHART OF ACCOUNTS Page 49
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94743 History
94744 Humanities FORMERLY DELETED 9/1/95 - GL IS
HARD-CODED IN NSI TABLE, BASED ON
RESPONSIBLE DEPARTMENT CODE. NO
OTHER GLS IN THIS SERIES SEEM TO
HAVE BEEN DELETED, SO I'M
RE-OPENING THIS ONE FOR A SINGLE
ENTRY. SYW
4/29/96......REQUESTED BY KRISTIN
MISCAVAGE, NSI, ON BEHALF OF THE
DEPARTMENT
94745 Mathematics
94746 French
94747 EES/OR
94748 German
94750 Russian and East European
Studies
94751 Slavic Lang & Literature
94752 Spanish
94753 Linguistics
94754 Music
94755 Philosophy
94757 Physics
94758 Political Science
94759 Psychology
94760 Religious Studies
94761 Epidemiology
94762 Modern Thought and
Literature
94763 Sociology
94743 - 94764
11 WED. 03/26/97 CHART OF ACCOUNTS Page 50
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94764 Geological & Environmental
Sciences
94765 Speech-Drama
94766 Statistics
94767 Computer Science
94768 African & Afro-American
94769 Comparative Literature
94770 School of Law-Graduate
94772 MBA-LLB Program
94773 Cancer Biology
94774 Anatomy
94775 Health Service
Administration
94776 Biochemistry
94777 Genetics
94778 Medical Microbiology
94779 Pharmacology
94780 Physiology
94781 Immunology
94782 Adv Degree Professor-Med
94783 MD Program-Medicine
94785 Non-Degree Tuition-Other
94787 Medical Information
Sciences
94788 Speech & Hearing Sciences
94789 Neurological Sciences
94790 Geology
94764 - 94790
11 WED. 03/26/97 CHART OF ACCOUNTS Page 51
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
94791 Tuition, Non-matric
Grads/Post-Docs
94792 Geophysics
94793 Document Fees For aid applied to Document Fees
94794 Applied Earth Sciences
94795 ASSU Fees
94796 Foreign Student Health
Insurance
94797 Non-Degree Tuition-Medical Tuition or registration fees for
non-degree seeking students
94798 Petroleum Engineering
94799 Fellowship Stipends, Non-
matrics
1 STUDENT AID OR STIPENDS-UNDERGRADUATE
94801 Freshman
94802 Sophomore
94803 Junior
94804 Senior
94806 High School Students
94807 Nonmatriculated
94808 Work-Study Transfers
94809 Parent Loan Program Eliminated at year-end
94810 PLP Supplement
94811 Tax Reportable Stipend-
Undergraduate
94899 Department Athletics
-
94791 - 94899
11 WED. 03/26/97 CHART OF ACCOUNTS Page 52
SECTION 11 - EXPENSE
2 GL CODE TITLE Definition of Code Usage
1 INDIRECT COSTS
94980 Indirect Costs Machine generated entry for
indirect costs
94981 Animal Care Indirect Costs On DLAM Direct Services (see G/L
94637)
94982 Infrastructure Charge
94983 Utilities Charge
1 COST SHARING
9498A - 9499A