Other

Charge-outs (165000)

Charge-outs—Labor—Regular

165011

Chargeouts—Labor—Regular

Credit amounts generated from intra-university charges being made by one department to another for the direct expense of wages, salaries and benefits.


165012

Chargeouts—Labor—Overtime

Credit amounts generated from intra-university charges being made by one department to another for the direct expense of overtime wages.

Charge-outs—Labor -Student

165021

Chargeouts—Labor—Student

Credit amounts generated from intra-university charges being made by one department to another for the direct expense of student wages.

Charge-outs—Materials/Parts

165031

Chargeouts—Materials/Parts

Credit amounts generated from intra-university charges being made by one department to another for supplies and materials.

Charge-outs—Services

165041

Chargeouts—Services

Credit amounts generated from intra-university charges being made by one department to another for services being provided at a set or agreed to rate.

Charge-outs—IT Services

165051

Chargeouts—IT Services

Credit amounts generated from intra-university charges being made by one department to another for IT services being provided at a set or agreed to rate.


165052

Chargeouts—Network Operations

Credit amounts generated from intra-university charges being made by one department to another for network operations.

Indirect Costs (175000)

Grant and Contract Facility and Administrative Charges

175011

Grant/Contract Facility and Administrative Charges

Charges for indirect costs made to contracts, grants, and other sponsored programs.

Auxiliary Enterprise Administrative Service Charge

175021

Auxiliary Enterprise—Administrative Service Charge

Charges made by the University against auxiliary enterprises to cover administrative expenses and general services provided to that auxiliary by the University.

Regional Campus Administrative Service Charge

175031

Regional Campus Administrative Service Charge

Charges made by the University against the Regional Campuses to cover administrative expenses and general services provided to those campuses.

Endowment Management Service Charge

175041

Endowment Management Service Charge

Charges made by the University against Endowment Funds to cover administrative expenses of the University in management of those funds.

Other Indirect Costs and Administrative Charges

175099

Other Indirect Costs and Administrative Charges

Charges for indirect costs not otherwise defined. Includes non-credit workshop/ conference indirect costs.

Depreciation, Collection Costs, and Debt

Depreciation

186501

Depr Exp—Improvements


186502

Depr Exp—Buildings


189110

GASB Deprec Exp—Infrastructure


189120

GASB Deprec Exp—Buildings


189130

GASB Deprec Exp—Land Improvements


189140

GASB Deprec Exp—Mach & Equip


189150

GASB Deprec Exp—Library Books


189160

GASB Deprec Exp—Vehicles


189170

GASB Deprec Exp—Intangibles

Administration & Collection Costs

190011

Administration & Collection Costs

Endowment Management Fees

190012

Endowment Management Fees

Recovery of Admin & Collection Cost

190013

Recovery of Admin & Collection Cost

Debt

190021

Amortization of Debt


190031

Interest on Debt


190032

Premium on Debt

Other Expenses

Budget Contingencies

190041

Budget Contingencies

Loan Cancellations & Write-offs

190051

Loan Cancellations & Write-offs

Bad Debt Expense

190052

Bad Debt Expense

Fraudulent Charges

190053

Fraudulent Charges

Plant Assets Written Off

190061

Plant Assets Written Off

Unrelated Business Inc Tax (UBIT)

190071

Unrelated Business Inc Tax (UBIT)

Return to Grantor

190081

Return to Grantor

Refund to Donor

190082

Refund to Donor

Transfers to the Foundation

190091

Transfers to the Foundation

Transfers to the Agency Accounts

190092

Transfers to the Agency Accounts

Surplus of Conferences

190111

Surplus of Conferences

Litigation payment

190131

Litigation payment

Bond Issuance Cost Amortization

190220

Bond Issuance Cost Amortization