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