Supplies, Materials, and Inventory
Supplies and Materials (155000)
This category is for the purchase of supplies and materials that do not meet the criteria for capital equipment (value of $5,000 or more and useful life of one year or more). Rentals of linens, uniforms, tools, Non-Capital equipment, etc. should be recorded using the appropriate Services account. Where a particular purchase may fit more than one definition, select the most precise account. For example: A computer costing $1,000 to be used in a classroom would be charged to Equipment, Furnishings, Software—Non-Capital: Computers, Peripherals; not to Classroom, Lab, Medical Supplies, nor to Classroom, Lab, Medical Equipment—Non-Capital.
Athletic and Recreational Supplies
155011
Athletic & Recreational Supplies
Supplies and materials for athletic/sports programs, recreational programs, and physical education sports classes. Does not include Uniforms (155061) or Adidas Apparel (155065)
155012
Trainer Supplies
Supplies and materials for athletic and sports training programs.
155013
Team Supplies
Supplies and materials for athletic/sports teams.
155014
Coaches Clothing/Supplies
Supplies and materials for athletic/sports coaches.
155015
Athletic Awards
Supplies and materials for athletic achievement awards and prizes.
155016
Beverage Service
Supplies and materials for beverage services related to athletic/sports and recreational programs.
155017
Film & Photographic Work
Supplies and materials for film and photographic work related to athletic/sports programs, recreational programs, and physical education sports classes.
Classroom, Lab, Medical Supplies
155021
Classroom/Lab/Medical Supplies
Supplies and materials for classroom, laboratory, or other academic use or for use in the delivery of medical services.
155022
Storeroom Supplies
Supplies and materials for storeroom items for academic use.
Food Services
155031
Food Purchases
Purchases of raw or prepared food products. Does not include purchases by departments for hospitality (153011, 153021, 153031, 153051)
155032
Food Service Durables/Utensils
Pots, pans, trays, cutlery, and utensils used in the storage, preparation and serving of foods.
155033
Food Service Paper Goods
Paper goods used in the storage, preparation and serving of foods. Includes paper napkins, tablecloths, etc.
155034
Food Service Soaps/Chemicals
Soaps and chemicals used for ware washing and the cleaning and sanitation of food preparation and service facilities.
155035
Tableware
China, flatware, glassware and other tableware used in food and dining services. Does not include tablecloths, cloth napkins, etc.
155036
Beverages—Alcoholic
Purchases of various alcoholic beverage products. Does not include purchases by departments for hospitality (153011, 153021, 153031, 153051)
155037
Beverages—Vending
Purchases of various beverage products for vending purposes.
155039
Other Food Service Supplies
Miscellaneous supplies used in the storage, preparation, and serving of foods and operation of food service facilities, not more precisely classified elsewhere.
Media & Library Purchases
155041
Audio/Visual Media Purchases
Films, video and audio discs and tapes.
155042
Books & Monograph Purchases
Published books and monographs.
155043
Subscriptions & Periodicals
Magazines, journals, newspapers, etc.
155049
Other Media & Library Supplies
Media not more precisely defined above including maps, musical scores, photographs, etc.
Linen Purchases
155051
Linen Purchases
Clayware, including tablecloths, towels, washcloths, bed linen, etc. Does not include disposables (155033) or draperies (155204).
Uniform Purchases
155061
Uniform Purchases
All types of uniforms including athletic and employee uniforms. Does not include coaches clothing (155014).
155065
Adidas Apparel Purchases
Athletic and employee uniform apparel purchased from Adidas. Does not include coaches clothing (155014).
Office and Administrative Supplies
155071
Copy & Print Supplies
Includes all consumable supplies used in copying and printing such as paper, ink, printer ribbons, toner and toner cartridges, print drums, laser printer cartridges.
155072
Computer Supplies
Includes all consumable and non-consumable supplies used with computers such as diskettes, magnetic tapes, storage cases, dust covers, cables, minor accessories, etc. Does not include print supplies (155071), computers and peripherals (155202), repair parts (155102), or software (155207)
155073
Office Supplies
Includes consumable office supplies such as paper, envelopes, folders, stock forms, pencils, pens, paper clips, etc. Includes staplers, desk accessories, etc. Does not include minor equipment such as calculators (155206).
155074
Letterhead & Stationery
Includes consumable office supplies such as stationery with letterheads; including paper, envelopes, etc.
155079
Other Office & Administrative Supplies
Administrative supplies not otherwise classified.
Equestrian Supplies
For Equestrian Center use only.
155081
Equine Riding Supplies
155082
Equine Feed Supplies
155083
Equine Bedding Supplies
155084
Equine Grooming Supplies
155085
Equine Misc Health Care Supplies
155086
Equine Purchases
155087
Equine Forage
155088
Equine Supplements
155089
Equine Grain
Maintenance, Repair, Construction Materials
155101
Building Materials & Supplies
Supplies and materials used in the construction, repair, and maintenance of buildings and facilities except those more precisely defined in accounts that follow. Examples: Steel studs, wallboard, fasteners, plaster, paint, light bulbs, etc. Includes wall-to-wall carpeting, floor tile, and most building construction components. Does not include Non-Capital and capital equipment.
155102
Equipment Parts & Supplies
Parts and supplies used in the repair and maintenance of mobile and fixed equipment, both capital and Non-Capital. Does not include vehicle parts and supplies (155106).
155103
Cleaning/Custodial/Sanitation Supplies
Supplies and materials used in cleaning and sanitation. Examples include brooms, mops, cleaning chemicals, floor finishes, and restroom paper products. Does not include Non-Capital equipment (155205).
155104
Fuels and Lubricants
Gasoline, diesel fuel, lubricating oil, other fuels and lubricants. Does not include heating fuel oil (170051).
155105
Grounds Supplies and Materials
Supplies and materials used in the construction, repair, and maintenance of grounds. Includes landscaping materials, trees, shrubs, ground cover, fertilizer, weed killer, etc.
155106
Vehicle Parts and Supplies
Parts and supplies used in the repair and maintenance of vehicles and motorized equipment. Includes auto parts, tires, & batteries. Does not include fuels and lubricants (155104).
155199
Other Maintenance/Repair/Construction Materials
Other supplies and materials used in the construction, maintenance and repair of facilities and not more precisely defined above.
Equipment, Furnishings, Software—Non-Capital
Equipment, furnishings, software, and other equipment-like items not qualifying as capital equipment. Non-Capital items are defined as having a unit cost of less than $5,000, with a useful life of one year or more. Where system components (computer, monitor, and other components excluding printers) made to work as a complete unit are purchased together and the total exceeds $5,000, they should be charged to a capital equipment account.
155201
Classroom/Laboratory/Medical Equipment—Non-Capital
Classroom, laboratory, and medical Non-Capital equipment, not more precisely defined below.
155202
Computers/Peripherals—Non-Capital
Computers, monitors, printers, peripherals, etc. Includes external and internal component additions. Does not include repair parts (155102) or software (155207). See note above regarding systems.
155203
Food Service Equipment—Non-Capital
Toasters, microwaves, and other small kitchen and food service equipment.
155204
Furniture and Furnishings—Non-Capital
Desks, chairs, tables, credenzas, other furniture, draperies, area carpets, wall hangings, artwork.
155205
Maintenance Tools/Equipment—Non-Capital
Tools and other Non-Capital equipment used in the construction, maintenance, and repair of buildings, grounds, and equipment.
155206
Office Equipment—Non-Capital
Non-Capital equipment used in offices and not more precisely defined. Examples: calculators, electric staplers, shredders, small fax machines, etc. Does not include computers and peripherals (155202) or furniture and furnishings (155204).
155207
Software Purchases—Non-Capital
All Non-Capital software.
155208
Telephone & Communications Equipment—Non-Capital
Telephone and communications Non-Capital equipment.
155209
Fixed Equipment—Not Capital
Non-Capital equipment affixed to a structure and not designed to be used otherwise. Examples: drinking fountains, condensate pumps, transformers, etc.
155299
Other Non-Capital Equipment
Other Non-Capitalized equipment not more precisely defined above.
Other Supplies and Materials
155999
Other Supplies and Materials
Other supply and material purchases not otherwise or more precisely defined above.
Inventory Purchases (157000)
Purchases of supplies, materials, or equipment into various University stores maintained for retail resale, or for redistribution to another account for consumption. For use only where the organization code being charged is an audited inventory reflected as a balance sheet (asset) account in University accounting system.
Classroom, Laboratory, Medical Supplies
157011
Inventory—Classroom/Laboratory/Medical Supplies
Purchases of classroom, laboratory, and medical supplies into asset inventories for redistribution to other University cost centers as used or consumed.
Food, Food Service Supplies
157021
Inventory—Food, Food Service Supplies
Purchases of food products and food service supplies into asset inventories for redistribution to other University cost centers as used or consumed.
Maintenance Supplies
157031
Maintenance Supplies
Purchases of construction, maintenance, and cleaning supplies and materials into asset inventories for resale or redistribution to other University cost centers as used or consumed.
Office Supplies
157041
Office Supplies
Purchases of office, copy, and computer supplies into asset inventories for redistribution to other University cost centers as used or consumed.
Postage
157051
Inventory—Postage
Purchases of U.S. postage into asset inventories for redistribution to other University cost centers as used.
Goods for Resale
157061
Goods for Resale (Retail)
Purchases of goods into asset inventories to be sold in their purchased condition directly to retail to students, faculty, staff or the general public. Includes University Bookstore inventory, Ice Center and Rec Sports Center Pro Shop inventories. Does not include the purchase of food or other raw products that are ingredients or components of items produced by the University for resale as completed products (155031)
Other Inventory Purchases
157099
Other Inventory Purchases
Purchases of supplies and materials not more precisely defined above into asset inventories for redistribution to other University cost centers as used or consumed.
