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Expense AccountsAccountCode7010570110AccountHonoraria paid to teachers local primary and secondary schoolsStudent Teacher Supervisors to evaluate the teaching practices of the University's TeacherEducation studentsHonoraria: Fees paid to outside organizations/persons forservices for which fees are not legally or traditionally requiredHonoraria & ProfessionalProfessional Services: Fees paid to outsideServicesorganizations/persons for services rendered by trained andqualified persons/firms70115Legal Fees70120Trash & Waste Removal70125Officials70130Software License70135Royalties70140BOT Per Diem70145Physical Plant Services70150Subgrant Awards70155Research Subject plesTo be used by Teacher Education only.Honoraria - Musicians, panel/workshop participation,speakers/lecturers(not any related travel expenses);Professional Services - consulting fees, architect services,document shredding services (not any related travel expenses)Legal services such as research, opinion, litigation, collection,consulting, etc.Payment for removal of University trash, hazardous materials, or Trash removal, dumpster rental, grease disposal, removal ofother waste by an outside contractorbiological hazards, etc.Payment to individuals for officiating University athletic andPayments to umpires, basketball referees or any official in aintramural eventsposition of authority for a sporting eventSubscriptions and access fees to use websites or softwareLicense/usage fees paid for the right to use software for athrough the Internet. See 76130 and 76135 for softwarespecified period of timepurchases.Payment for the right to use some type of intangible propertyPayment to use a patented or copyrighted item such as works offor a period of timeart, theatrical productions, or music.Payments to the Board of Trustees for travel and attendingAllowance paid per meeting for time and travel.meetingsPayment for repairs or services performed by Univeristy PhysicalTo be used by Physical Plant for chargebacks only.Plant employeesFees to attorneys and law firms for legal servicesA secondary distribution of funds to eligible subrecipientPayments to third parties for performing substantive workorganizations under an existing grant awarded to the University under grants and agreements as allowed by the granting agency.Payments by cash, check, direct deposit, and non-cash awards toExpenses to compensate individuals for participation in researchstudents or the general public for participation in approvedprojectsresearch studies.Distribution of animal care costs allocable to individual researchAnimal Care Cost AllocationTo be used by IU Center for Medical Education only.projects based on proportional usePayments to public utilities such as Evansville WaterworksWaterMonthly fees paid for the amount of water usageDepartment or New Harmony Utilities.ElectricityMonthly fees paid for the amount of electrical usagePayments to Vectren.Payments to Vectren, ProLiance Energy LLC, or New HarmonyGasMonthly fees paid for the amount of natural gas usageUtilities.Monthly fees paid for the amount of sewage fees based on the Payments to public utilities such as Evansville WaterworksSewageamount of water usageDepartment or New Harmony Utilities.Expenses such as airfare, lodging, per diem, parking, tolls,Travel--In StateExpenses related to employee travel within the state of Indianaregistration fees, and ground transportation.Expenses related to employee travel outside of the state ofExpenses such as airfare, lodging, per diem, parking, tolls,Travel--Out of StateIndianaregistration fees, and ground transportation.Expenses such as airfare, lodging, per diem, parking, tolls,Travel--InternationalExpenses related to employee travel outside of the USAregistration fees, and ground transportation.Expenses such as airfare, lodging, per diem, parking, tolls,registration fees, and ground transportation. Examples includeExpenses related to domestic travel by students representing or students asked to travel to compete in an academic competitionTravel--Studentbenefiting the Universityby a faculty member, present a paper at a conference on behalfof a faculty member or department, or assist a faculty memberwith research.Expenses such as airfare, lodging, per diem, parking, tolls,registration fees, and ground transportation. Examples includeTravel--StudentExpenses related to international travel by studentsstudents asked to travel to compete in an academic competitionInternationalrepresenting or benefiting the Universityby a faculty member, present a paper at a conference on behalfof a faculty member or department, or assist a faculty memberwith research.Expenses related to travel paid for consulting services,Expenses such as airfare, lodging, per diem, parking, tolls,Travel--Consultantsprofessional services provided by trained and qualifiedregistration fees, and ground transportation.persons/firmsTravel--Student TeacherExpenses related to travel for supervising University studentMileage reimbursements to employees in Teacher EducationSupervisorsteachers while they are training in the classroomDepartment.Expenses related to travel for candidates to visit campus for job Expenses such as airfare, lodging, per diem, parking, tolls,Travel--Candidatesinterviewsregistration fees, and ground transportation.Expenses related to travel by representatives of accreditingExpenses such as airfare, lodging, per diem, parking, tolls,Travel--Accreditation Visitbodiesregistration fees, and ground transportation.Expenses related to travel by employees of the AthleticsExpenses such as airfare, lodging, per diem, parking, tolls,Travel--ScoutingDepartment to attend other institutions athletic events with theregistration fees, and ground transportation.purpose of assessing their players
Expense avel--Team Post nExpenses related to travel by University athletic teams toparticipate in sporting events away from the UniversityExpenses related to travel by University athletic teams toparticipate in sporting events away from the Universityfollowing the completion of the regularly scheduled season forthe sportExamplesExpenses such as airfare, lodging, per diem, parking, tolls,registration fees, and ground transportation.Expenses such as airfare, lodging, per diem, parking, tolls,registration fees, and ground transportation.Expenses such as airfare, lodging, per diem, parking, tolls,registration fees, and ground transportation which meet the IRSdefinition for taxable income.Expenses approved by Human Resources that are related toExpenses such as lodging, mileage, and fees paid to aMoving Expensestravel and/or moving household and personal items of aprofessional moving company for transportation or storage ofrecently hired employee relocating to the areahousehold goods and personal effects.Expenses such as webinars or registration fees for conferencesOnline and Onsite Training Fees paid for employee training over the Internet or on campushosted at USI.Payments to USPS, FedEx, UPS, etc. This account should not beExpenses to send items through U.S. Mail, airmail, orused for shipping costs associated with the purchase of suppliesPostagecommercial parcel servicesor equipment. In those cases, the cost of shipping should becharged to the same account as the item.For use by retail merchants, such as Bookstore and the HistoricFreightExpenses for the inbound shipment of inventory for saleNew Harmony Museum Shop.Payments to telephone service providers, such as AT&T andTelephone--GeneralFees for land-based telephone services, excluding long distanceWOW, as well as internal University phone services.Charges for calls made outside of the local calling area. AccountTelephone--Long DistanceFees for long distance toll chargesalso used when employees deposit cash as reimbursement ofpersonal long distance calls.For cellular phone service and aircards provided by InformationFees for cellular telephone services or aircards for remoteTelephone--CellularTechnology. See account 60515 for stipends paid to authorizedInternet accessemployees for cellular service.Charges for faxes sent using a University fax machine. AccountFees for telecommunications services other than land-basedTelecommunications--Otheralso used when employees deposit cash as reimbursement oftelephone, long distance, and cellular servicespersonal fax charges.Printing and design, copying/duplicating by the printing services Printing and design of campus publications, programs,Printing & Publishingdepartment or an outside companyletterhead, business cards, etc. and charges for photocopies.Expenses for laundry and dry cleaning services, including coinLaundry & Dry CleaningCleaning of theatrical costumes, dining linens, or team uniforms.operated facilitiesNewspaper, magazine, website, TV and radio advertising and jobFees paid to advertise the University's programs and jobAdvertisingpostings. See account 70620 for materials purchased foropeningsgiveaways that have the University logo.Hospitality: The expenditure of funds for the purchase of meals,Food and beverages, event decorations, and inexpensive itemsHospitality & Publicrefreshments, and entertainmentgiven away to non-employees to promote the University, suchRelationsPublic Relations: Expenses related to creating and/oras ink pens or T-shirts.maintaining goodwillMemberships: Fees paid to join a professional or civicDues paid in exchange for benefits and payments for magazines,Memberships &organizationnewspapers, or newsletters. See account 70130 for subcriptionSubscriptionsSubscriptions: Fees paid to receive publications for a specifiedfees paid for online access to websites or software.period of timeFees paid to external organizations to assess the quality of theApplication fees, annual fees, and other accreditation fees. SeeAccreditation Feesuniversity, its colleges, and its programs and to certify the70340 for accreditors' travel for site visits.achievement of certain standardsAllocation of management costs attributable to theatreAdministrative ExpensesFor use by Business Office Accounting only.productionsFees paid to or on behalf of other colleges or universities inGame GuaranteesFor use by Athletics only.exchange for participation in athletic contestsPayment for other work performed that supports the University, Used only when no more specific account code exists toMiscellaneous Servicesbut does not produce a tangible productdescribe the service provided.Amounts paid to nonemployees primarily in recognition ofPrize money, trophies, plaques, etc. not in exchange for servicesPrizes and Awardsachievement or paid as the result of entering a contestor restricted to educational expenses.Fees paid to receive printed publications for a specified periodLibrary Print SubscriptionsFor use by David L Rice Library only.of timeLibrary ElectronicLicense/usage fees paid for the right to access publicationsFor use by David L Rice Library only.Subscriptionselectronically for a specified period of timeCommunity Co-op andIncentives to encourage employers to provide cooperativePayments to companies or organizations employing USIIntern Supporteducation (co-op) and internship opportunities to USI students students as interns or cooperative education participants.Consumable goods acquired for office use and normallyPaper, toner, pens, pencils, staplers, calendars, etc. See acctSupplies--Officedepleted within one year or valued less than 10076115 for durable goods valued at 100 or more.Consumable goods used to diagnose, monitor, or treat medicalSupplies--Medicalconditions that are normally depleted within one year or valued Bandages, medications, first aid supplies, etc.less than 100Taxable portion of travel expenses by a spouse of a Universityemployee or representative
Expense MaintenanceStoreroomSporting Goods & TeamApparel71135Employee Apparel &Sundries71140Supplies 10723057310573110731157320573210DescriptionFood and beverages to be sold at public events and relatedsuppliesPayment for other tangible products that are normally depletedwithin a year or valued less than 100Inventory purchased and maintained for repair andmaintenance of the physical facilitiesExamplesCandy, soft drinks, cups, straws, napkins, etc.Used only when no more specific account code exists todescribe the tangible product.For use by Physical Plant only.Items that are worn or used by athletes in athletic competitionUniforms, racquets, balls, nets, etc.Apparel: Uniforms or clothing provided to employees in thecourse of performing University dutiesSundries: Items provided to employees to recognize someachievement or milestoneAllocation of a portion of costs attributable to select auxiliaryenterprisesApparel: Shirts, jackets, hats, shoes, etc. used to identifyindividuals as University employees.Sundries: Awards for length of service, safety, or other formalemployee recognition.For use by Business Office Accounting only.Specialized materials required by specific disciplines or courses,Consumable goods acquired for use directly in the instruction ofsuch as chemicals, petri dishes, latex gloves, art supplies, etc.Supplies--Classroom and Lab students and normally depleted within one year or valued atSee acct 71105 for instructor supplies such as paper, pens,less than 100markers, chalk, and test forms.Supplies used for the routine maintenance of University motor Keys, windshield wiper blades, windshield wiper fluid, motor oil,Supplies--Motor Vehiclesvehicles that are normally depleted with a yearetc.Fuel used by vehicles and equipment owned or rented by theMotor Vehicle FuelDiesel, gasoline, etc.UniversityItems purchased for use by University custodians that will beSupplies--CustodialPaper towels, soap refills, garbage bags, gloves, etc.depleted within a yearSupplies purchased for cleaning purposes that will be depletedSupplies--CleaningDetergents, santitizing cleaners, etc.within a yearItems purchased for use in a household setting that will beLinens, towels, etc. Most commonly used for purchases madeSupplies--Householddepleted within a yearfor the University Home.Clothing, accessories, and other wardrobe items purchased for For use by Performing Arts only. Includes the cost of fabric andCostumesuse in produce theatrical performancessewing supplies used to make costumes.Hardware and supplies used for the design and construction ofSceneryFor use by Performing Arts only.theatrical setsPropsObjects used on stage by actors in theatrical performancesFor use by Performing Arts only.Systems and accessories to light the stage area during theatricalLightingFor use by Performing Arts only.performancesSoundAudio systems and accessories for theatrical performancesFor use by Performing Arts only.Rent--FacilitiesPayments in return for the use of land or other real propertyRentals or leases of buildings, rooms, athletic fields, etc.Payments in return for the use of facilities for the purpose ofRent--Storage SpaceRental of storage trailers, safety deposit boxes, warehouses, etc.storing University propertyPayments in return for the use of tangible property other thanRent--EquipmentRental of machinery, light and sound equipment, etc.land or buildingsPayments in return for the use of tangible property usedRent--Grounds EquipmentFor use by Physical Plant only.specifically to maintain University groundsPayments in return for the use of motion pictures for screeningsRent--FilmsRental of movies for academic or programming purposes.during a specified period of timeInsurance for buildings, motor vehicles, general liability, travel,Payment of premiums to protect University property,Insuranceetc. This account is not used for employee insurance, such asoperations, and activities against lossmedical, dental, and life coverage.Payments made by the University to fund losses not covered bySelf-Insurance Claims PaidDeductibles, vehicle repairs, medical services, etc.insurance policiesThe current year expense related to a capital asset determinedDepreciationFor use by Business Office Accounting only.by its useful lifeSpring and Fall installments paid to the Treasurer of PoseyTax imposed by municipalities upon owners of real propertyTaxes--PropertyCounty for property owned by the University in New Harmony,within their jurisdiction based on the value of such propertyIndianaTax imposed by the federal government on income that isTaxes--Unrelated BusinessFor use by Business Office Accounting only.generated by activities that are not substantially related toIncomefurthering the exempt purpose of the UniversityPayments of other taxes imposed by governments authorizedUsed only when no more specific account code exists toTaxes--Otherwith taxing authoritydescribe the tax imposed.Amounts paid or allowed to undergraduate students to aid inGrants-in-aid, trainee stipends, tuition and fee waivers, andScholarshipsthe pursuit of their studies or research that neither require the other monetary awards where the selection of the studentstudent to perform services nor repay the funding sourcerecipient is made by the University.Grants, awards, and tuition and fee exemptions posted toFinancial Aid AwardsFor use by Student Financial Assistance only.student accounts
Expense Grant-in-Aid Room andBoardHousing fees or allowances, meal plans or meal allowancesScholarships awarded to student athletes specifically for housing including those during periods when student athletes areand mealsrequired to be on campus for practices or games outside of thenormal University semester schedule. For use by Athetics only.73220Remitted Fees--NonEmployeesWaivers of instructional fees for students who are notemployees73230Loan Disbursements73235Fellowships73240Grant-in-Aid in State Fees73245Grant-in-Aid Out of StateFees73250Remitted Fees--Employees73255Graduate Asst InstitutionalAidLoan money that has been posted to the student account; This isan automatic feed from the Financial Aid department.Amounts paid or allowed to graduate students to aid in thepursuit of their studies or research that neither require thestudent to perform services nor repay the funding sourceScholarships awarded to student athletes specifically for in statetuition and feesScholarships awarded to student athletes specifically for out ofstate tuition and feesWaivers of instructional fees for employees or dependentsprovided as a benefit of employmentWaivers of instructional fees for students who are awardedgraduate assistantships73260Grant in Aid BooksScholarships awarded to student athletes specifically for booksFor use by Athletics only.73305PurchasesInventory purchased and maintained for sale by Universitydepartments acting as retail merchantsBookstore, Athletics, and New Harmony Museum Shopmerchandise offered for sale to students and the general public.73310Loss on Merchandise Reclass73315Consignments73405Bad Checks73410Cash Short73415Fees--Credit Card 7362573712Cost of new or used books that cannot be sold and cannot bereturned to the supplierPayments to a consignor for goods sold on his or her behalfFees charged by banks to cover the administrative costsassociated with checks returned for insufficient fundsExpense recorded when actual money received is less than theamount of sales generatedFees charged by banks to cover the administrative costsassociated with accepting credit card paymentsFees--Bank ServicesFees charged by banks in exchange for various servicesWaivers--Resident Assistant Waivers of housing charges for resident assistants provided as aRentbenefit of employmentWaivers--Resident Assistant Waivers of meal charges for resident assistants provided as aMealsbenefit of employmentWaivers of housing charges for area coordinators provided as aArea Coordinator Rentbenefit of employmentWaivers of meal charges for resident assistants provided as aArea Coordinator Mealsbenefit of employmentFees--InvestmentFees charged for investment transactions and associatedManagementadministration of investment accountsLoss recorded when asset decreases in value and is sold for aLoss on Saleprice lower than its book valueLoss recorded when an asset being held has a value lower thanUnrealized Lossits original costBond RetirementCosts associated with taking bonds out of circulationInterest and principle associated with nullifying an obligation toDebt Cancellation Expensethe University associated with a loan agreement73713Uncollectible AccountsAuxiliary73714Uncollectible AccountsExpense73715Collection Expense73720Miscellaneous Expense73732Student OrganizationSupportAcademic Excellence Awards, Departmental Scholarships, NonResident Grants, and other tuition reductions provided to nonemployees.ELM Resources; Alternative LoansGrants-in-aid, trainee stipends, tuition and fee waivers, andother monetary awards where the selection of the studentrecipient is made by the University.For use by Athletics only.For use by Athletics only.Reduction of tuition or fees applied directly to eligible studentaccounts.For use by Business Office Accounting only.For use by Business Office Accounting only.For use by Historic New Harmony and Bookstore only.For use by Bursar's Office only.Used by departments who are authorized to receive cash onbehalf ot the University. A cash short would be recorded if adepartment sold two tickets at 20 each for a total value of 40but collected only 38 for the sale. Cash short would be 2.For use by Bursar's Office only.For use by Bursar's Office only.For use by Housing and Residence Life only.For use by Housing and Residence Life only.For use by Housing and Residence Life only.For use by Housing and Residence Life only.For use by Business Office Accounting only.For use by Business Office Accounting only.For use by Business Office Accounting only.For use by Business Office Accounting only.For use by Business Office Accounting only.Write off account balances from auxiliary enterprises that arenot going to be paid after unsuccessful attempts for collection For use by Bursar's and Business Office Accountings only.and adjust allowance for doubtful accounts for future bad debtsWrite off account balances that are not going to be paid afterFor use by Bursar's and Business Office Accountings only.unsuccessful attempts for collection and adjust allowance fordoubtful accounts for future bad debtsFees paid to third party agencies to collect outstanding accountFor use by Bursar's Office only.balances on behalf of the UniversityFor miscellaneous supplies, use 71120, and for miscellaneousExtraordinary expenses not included in other categoriesservices, use 70650.Account used to track University support to studentAmounts transferred from University funds to student clubs andorganization agency fundsorganizations for travel, programs, or events.
Expense 3770AccountDescriptionAccount used to temporarily hold transactions until the expensecan be allocated to a more accurate accountAccount used to temporarily hold transactions until the expenseSuspensecan be allocated to a more accurate accountAccount used to temporarily hold transactions until the expenseSuspensecan be allocated to a more accurate accountDefault account for purchases made using a UniversityCredit Card Purchasescommercial card until the expense can be allocated to a moreaccurate accountLoss recorded when asset is sold or discarded for a price lowerLoss on Disposal of Assetthan its book valueEmployee EducationReimbursements to employees for education obtained throughReimbursementsother colleges and universitiesStipends for participants or trainees, but not employees, inParticipant Support Stipendsconnection with grant sponsored training activitiesSuspenseParticipant Support Travel73780Participant SupportSubsistence741057411074115Interest CostsAnnual Bond ExpenseBond Issue Expense75105Repairs & Maint--Educ &Office Equip75110Payments for services (including payments for incidentalRepairs & Maint--Computer materials used to perform the services) to bring computerEquipequipment back to an earlier condition or keep it operating inits present 215752207522575305753157540576105Centralized purchases to be allocated to multiple FOAPs. Mayonly be used with authorization by Business Office Accounting.Centralized purchases to be allocated to multiple FOAPs. Mayonly be used with authorization by Business Office Accounting.Centralized purchases to be allocated to multiple FOAPs. Mayonly be used with authorization by Business Office Accounting.For use by Business Office Accounting only.For use by Business Office Accounting only.Tuition and fees for credit or non-credit courses.Payments to participants under grants and agreements asallowed by the granting agency.Registration fees, airfare, lodging, and other travel expensesTravel expenses for participants or trainees, but not employees,paid to or on behalf of participants under grants andin connection with grant sponsored training activitiesagreements as allowed by the granting agency.Housing or food allowances provided to participants or trainees,Payments to or on behalf of participants under grants andbut not employees, in connection with grant sponsored trainingagreements as allowed by the granting agency.activitiesExpense paid to bond holders to borrow moneyPayments to debt holders through financial institutions.Fees paid to third party agencies to maintain outstanding debt Payments to rating agencies, banks, security companies, etc.Costs associated with the issuance of debtPayments to attorneys.Payments for services (including payments for incidentalPreventative maintenance or routine repairs that do not exceedmaterials used to perform the services) to bring office, 5,000 or do not increase the capacity, useful life, or operatingclassroom, or laboratory equipment back to an earlier conditionefficiency of the equipment.or keep it operating in its present condition7377575205ExamplesFees paid to vendors for upgrades, modifications, or technicalsupport associated with computer software programs which arepurchased or leasedPayments for services (including payments for incidentalRepairs & Maint--Household materials used to perform the services) to bring householdEquipequipment back to an earlier condition or keep it operating inits present conditionPayments for services (including payments for incidentalRepairs & Maint--Custodial materials used to perform the services) to bring custodialEquipequipment back to an earlier condition or keep it operating inits present conditionPayments for services (including payments for incidentalmaterials used to perform the services) to bring a motor vehicleRepairs & Maint--Vehiclesback to an earlier condition or keep it operating in its presentconditionPayments for services (including payments for incidentalRepairs--Library Booksmaterials used to perform the services) to bring library booksback to an earlier conditionPayments for services (including payments for incidentalRepairs & Maint--Othermaterials used to perform the services) to bring otherEquipequipment back to an earlier condition or keep it operating inits present conditionPayments for services (including payments for incidentalmaterials used to perform the services) to bring a UniversityRepairs & Maint--Buildingsbuilding back to an earlier condition or keep it operating in itspresent conditionPayments for services (including payments for incidentalmaterials used to perform the services) to bring other UniversityMaintenance--Campusassets back to an earlier condition or keep it operating in itspresent conditionPayments for services (including payments for incidentalMaintenance--Groundsmaterials used to perform the services) to maintain or beautifythe landscape of University propertiesDurable goods purchased for office, laboratory, or classroomEquipment--Educ & Officeuse and valued at 5,000 or more with a useful life of two orCapitalmore yearsPreventative maintenance or routine repairs that do not exceed 5,000 or do not increase the capacity, useful life, or operatingefficiency of the computer equipment. Includes annualmaintenance chargebacks from Information Technology.Software maintenance agreements such as those with Ellucianfor Banner and Blackboard Campuswide Inc. for Blackboard.Preventative maintenance or routine repairs that do not exceed 5,000 or do not increase the capacity, useful life, or operatingefficiency of the household equipment.Preventative maintenance or routine repairs that do not exceed 5,000 or do not increase the capacity, useful life, or operatingefficiency of the custodial equipment.Preventative maintenance or routine repairs that do not exceed 5,000 or do not increase the capacity, useful life, or operatingefficiency of the vehicle.Payments to Evansville Bindery for repair services.Preventative maintenance or routine repairs that do not exceed 5,000 or do not increase the capacity, useful life, or operatingefficiency of the equipment.Preventative maintenance or routine repairs that do not exceed 50,000 or do not increase the capacity, useful life, or operatingefficiency of the building. Examples include painting and carpetreplacement.Used only when no more specific repair or maintenance accountcode exists to describe the service provided.Mowing services, pesticides to maintain landscaping, salt forroads, replacement concrete, and other land improvementsvalued at less than 50,000.Furniture, scienti
Hospitality: The expenditure of funds for the purchase of meals, refreshments, and entertainment Public Relations: Expenses related to creating and/or maintaining goodwill Food and beverages, event decorations, and inexpensive items given away to non-employees to promote the Univer
